,UDITOR'S R[k O 1 T AUDIT COMPLETION DATE: 22-02-2022 Secretary Ministry of Disaster Managemnent & Relief. Bangiadesh Secretariat. 1Dhlaka- 1000. We iaNe audited te accompanying Financial Satemen FY 2020-202 1 1 of the 'Safety Net System for the Poorest (SNSP) Component-2 [Strengthening of the Nlinistry of Disaster Management & Relief Program Administration (N\IoDIRPA)j ProjecC financed by IDA Credit No 5-81-fM. as of 30 JIne 2021 and lhn the ye,as then ended According to ISSA 1570. the prepara On of a 1-inancial Statemem is the responsih!ilhity of nanagement. Our responsibilhtv is to express an opinion on Ilie tinaneil slitemen ased on ou audit. We conducted our audit followmg International Standaris on Auditingi. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement ts free of material misstatement. An audit includes examining on a test basis, evidence supporting the amounts and disClosures in the linancial statement. An audit also includes assessing ilie accounting principles used and signilicant estimates made by management as well as e aluatiting the overal tinancial state!ment presentatiol. We belicvc that our audit provides a reasonabile basis for our opinion. In our opinion and acehnn to the statement of ISSA I 1705. the tinancial statement gves a ttie and tuäi ew in all matenal respects of the lfinancal position of the "Safety Net System for the Poorest (SNSP) ("omponent-2 [Strengihening of the \linistry of Disaster \lanagenent & Relief Program Administration (S\MoDXIRPA) ro ject" as of 30 June 2021 and the resul t ol1is oreration and cash flows l he ffc cmb , ended l lonu the casl basis o] accolinting fllloued h\ tie ( lo\ern1ent of Banglade,h Tlie Project accounts properly present the expenilture and receipts for tie year ended on 30- 06-2021. Opinion Status: (Md. Saidul Hoque) Depulty Direcr For- Director Gencral Scial Security Audit Direetorate. 8 FINANCIAL STATEMENT NOTES tirr'ias;;ai,cг{а;т� ечf#1аы Лiьttistr� caTI7i5=lslыt` �Т.гг�s,;;ыаиsсlьt ti: f2ы1�ы#� !'r�э�rr'�ni г�г1г>>ini51r:3tivila [S19п[]�11t1':ё} 1�г��;ггг гtг с�г,•;г�=, ti��, �;�1�L1� ti.ru;;laгtcя3r I'игjп[.эс (�пгг,г�гцгi�.�п 13г�..:!-�..,р (1.�тг•1-�) Ч�3-чч, �tnfr.r;,г:alf г ,�:1, 311i�.,1..,�.1.'.1.2 ['гпjгсг г ii:��uiei.�1 ;1а�� г�;�.. . ,tи i>п _iliJ„nr Zf1?1 ! �';fre irr 1 в:.1г 7Э4,.с � иггfiь�,l;rt;ге' �� С[г�геы,г С ��чтиlцг,ыс �[" . �.г Ге`4"и i�ptC� * I �'fiгrr С'�ri �1 i �'сг'��ri3 С'crrent 1'eripcl -- - - ._ .._. '__ �-�-+---- _ _r - - 1 �1, ' �1 С гг � ei i[ �:, i 1 � „ �':� . ;ftr��и �Т M1 �`�` !.� ; �� - ti °�, �. t i,г � .. � iJ_. 6� �ik ' г!1..Г. J г'- .i. �� з � l.��I У, .- _ _ _ _._ .........�.�. � ._.. I-.. ._.. С: ,1 г � Э �- i ___ _ . .._ _.�... _� i� .`,..,. _. .�--...- ..уг,� �.I ыi.I�Ч.�?- 1 ��г:, 1.г , �1:., . � 1 ���,п1lii�rr�: � r�:;s1� - - - - �.: , _.- . .,-_ -� _._� � -.. - - �'�й ��-,. . �г rlitt,�t _ I�C4CПFlг� F�� .- г'. � s � 1, г - � .. - 1 .,� - � �. . ��1�� . {���� l .r .,.�: � р , ,. � � _ , 1i(�a.�,' ,'Ч6 �ч '. � � � i i � '. � � i ,� :: . : ' � �� -. :....�..-... � ._. �� ..Г .._... ,...... .. .. --- . � ��,il i , 5. Е 1 . ,', ' ��� �, �_. ( ��гз Гi`) '1ьгjлг:Аи Сгэг[еог;эtiг�еА Сilг.�,lэ;эп 6Le•ч�г1�Э} S3-t3Ч', ttгэlеь]:1ea8i С?�7, П1i.:I„r- f' 1� 1'4-Ji 1°:�э [41 1191: F1'�ht'ч{t1,1L .�7:1 1 Е�S1_~ Г :1)1�11 ,1FAfrl° аГ}71 i. (;и'ь с'г€гtgэгспt ; Е IS:rn�,;iaьЭcalr Ftsnd .-�� ;�-11 � . . � -�,�гпэч:ъг nf FS� ��г�-:1,��.� � ��_,�• � , �1с;ге � t ���э1е рг€эject СSГ . 1'.д,.,., . . . .. ,1 ii1 '. �I�n�c- fi Eareff<.,:','-,7 �.'.П:: 1Г'�� :7YA1i.��� :• L-_ '-I' N. 1'i�p'�1. �'.ii1C %r еаs�Г1 бf" �.. 'Е 1 �,- ' п .. . ..i ,i� i-, �1C11 зi.УУС Э4[li ГiС; AI��.-I, i.:� . . �.�.I � 7 i15Cc�I Y�.If Ii[ьл�^ Jf1i� СПд15С frt ��rsrпe� аа Ga �� ���ii '���.�;1i[7п #v thc Гзееlесt �,�i�;� .,�.�� ,���� � as tт�Iо�.ы{ Еп l,а- Гггr::�,1 _ fT.,<<:� irr 1-hkhi _ ... , 9h� мг,ъr I.rceplirrll tг� iпссГr#эгегч i�� Fr�r I':А f[ Е ti lt i�д У•ti , 3O(1э lипс'[1211 ( i'ir �1 3�11г J+гna� �l�1т _ _ _ ° � _., 1?[s} -г__�• � г:г i[у 1�й�1.ti1 � � г�, � 5�_.,г, Lr� , С_=;,.r���� (:�:_i?, �� " TE�t�i � 1�4д Gг 1 J11.``tr а$4.3$ �, Z.trarA f€°иэаэ Рс�rliз�зггэt•trf iA7rtnrr : Th� 8гчi��гп��,i � �� 1 � , .,рiггс:п; 'м �ггi� : :D:'� ��а5 Гэrпиiд �.� __ � ес�.��г �. , �:i,�srи еэf е1кз;[чбс �эenj�ct с; г �гг 11r�sc `'�:r . `�'�'. „us1 �е [.� litr r �:>г ,r,:cn� А�;�аэеу (11JAi э}'гг �it �_� � � �� �� i • t 11:+ ����� .��-�. 1�,.�.� €згсР4 дги�мn _ i �,ь ���� ric •,цith УЭt� !+�[iег1чiгэ�'.ritlэс�гп•.��t' Е �i;[;�4s г Iua L.; �`[�ka) �"I zEc� in l�akh? lпые'1kC1€з11 ti1 1'f�' '11С: }'еаг 1flCe(эf1Qr1 fп 1�:Э11.�.[ЭГ1Р-S .}Qi�1 ,fulУС.�.{�,�.II �1'_ЭИ-"� ,�{)11k ,�Ф##1Е'�#1iI _-- _- ..�.,.-�.... ��.. - . _ _- .. - - -- lггiti�J Г�, �. � • _, i - - � ."" --..-�-.... . Г)iг�с; Р.l�,, �� � _ - - Ftf'.�. Г5г7L Г _ _ R.}?:�. ii\ rl � i, _. ,.. � � .. I I.� � �i}. га�4Э Е'.,�.. i3;rect !'а} пrent _ - I_�- - -Е I � ....... - 1 l t?�w ✓� Г th� n f __ _ Tt71'�ЭI .�.- .... -...-. --..... I� I�Z.'�_`� �.����,��* ��.� -.-.. iГl��{7ь-�7.� 3. C1lhers ё2�иtггАгс•е~ С)Эhг'r� 1.esc:ne �ч ,arr:�isE �] Сlьс' 1t?11+,чиin� {1rt Е,'�с Т2}'�1 : fTs1:a in 1�akh) � 1пс.е1эliгrез t� f�cэr гhь• 1�:#г 1псе�э#s`оп {О 1ivrEjeul.ai � ' ' 3k�#iA .iииг'гi�l� ?i1�Сд�г1 ?i7�Iг ,fид�е2621 9у ! 1?r•1с'г ,с �1��' �., � 1f11.1t? t �� � fr - �.sl . . - - Т4!#:[! _ _ v _ �1 �{}1.1fл 1OT.Efa *1. #��г.#SIt Т1эе project rтэ�iuf:rirws 1•�•,�' ::п� ., г ,пг,г ,г�-��41� i�, �,K�ri ,, _,���.� ��� 1",�, i.п '[{г _ ii,�,.r�- [�, }эсзlr3 funds �dw��эcrr� 1�ti fD.'! :*i:� iпt4;»�t � �.�..�;,� �� Г��_,�:tc� inCu Uаг�.�'. � � „�J�r< [г:,,�, �� ,h�]��п. Уеаг end-�ash �rs:l�rn •�; ьм�r�r �,- 1'и11ьэ ��- ` fn 1.� Тгk:ч) _ { i":а1ел агэ t,иkh) lпсс�tЭиг# t,э �' �-� ;1ес }� _ir [пссГэtiо� tгs Р_гr#;сиE.rrs 3i6г}ъ ,1#ипс2С1_'1з ,�;,�I 7Е 3Uttэ ,kune?1121 intр,.,г ,�. ,, иг•:. �.. _ _ ' СС)N�1'rii,,:д r3.a. Ч . _ [ :; !ч � 3,bLы-3 5, ; `-.- _ �� � i �7 ; � �,<)�('Э.#73 ... - _ -.......... ��iГ7С.*'r11РЛ� .`l[ � .^�1: i! �l ::1'� I � � � � � ТаЕа! � � � � 3 Cif1�J.i1w ! �U,ы_у 2,95U,Ч3 � � � � • дд � -.. � ��'� �-�"� � �' �' , �����-�� �f ��� ,�.�*`'� 1l Atidit Opinion on SOE L7 of the -Safety Net ýký'e liýi\ýe aUdited the ýiceoiiiii,-llly " ý'tle]ýletll of \1 System for the Poorest (SNSP) Component-2 jStrew,,thcning of the Ministry of l)i.ýýister Management & Relid Prograrn Administratiou (-,MijDNIRPA)J Project~ 1)y IDA Credit No: 5281-Hil for the year 2020-2021. Ihe ekdiv, lla>uj on SOCS are the of nimwgemeW. Our imsponibilh)- is aý e>.pruý, xi i,pýnA,n on the sæs based on our audit. Ile au&t ~ cý)iidticied International StandardN (vi Auditing, V.ccordingl)ý it includecl stich týýØs of the acuminting records and doCLIMC111,11i011, ý-erificýition of asset, revieNv 6 s)stenis of internal coiarol. so far exims wid adopting jiccec,,sarý: audiling procedures that ýýe e(misidered essential under the eireunisiances. The dAbursernent ofthe ýý'()i-ld Bank Immcceds through ýCCOLII)t,ý for componue--', for tlie Departnicnt of Iksasver (DD51). DMI reptii-liriL done throLigh the Staternent ln our opinion. 111ý: of 1-,\pcnditurc (MÆ) M bý IMNI be 1-elied ýll-Kill bý the deNclopnicrit partner- Opinion Status: LA-Qualjed (.N I d 'N al td u li H o qu u e) Del)utý? Director Vor Director General SCCLII-itý jýt.idit Directorate. 12 Wnтra�li!cьroirzE;€.fltre'ь1��ыЕ.!г.ьГ'-���.,,:crVl.:г�,(:г,лстЕ,�1:г11��Г V,�.. п ;rгчiе9i,ггаlг.�пг��]��iпг��.ii'.'tjj`Игэjсе! I,,,�'С1аде5Эг 1^!г}.цчп г_п1г�.гrг.гг-и��ь iгl�,!г�..�!! 11,r�rE-.?р Ь'�.Ч4, �lчЭ�хkЛлli С� 1, 1iiп,'-. �.1'Е? i'с� ri1�i S 1'.ь, �:,errC 4iаlсь,ьеп4 сьГ Гд:г iLc 'ч [э е;!1эГь�, � f�irurs �in е'ы !! 1 ..� 1 .,.i�:i^Гf,гКьС�� 1ь1 - . - .��.i,��, � гг !�д i:г.мiен -. ----. ±:.г�ll �: 317гi �Toht tt.w ,пь 1 г.��: ���, ,t �, �w,. _ ,i�.�� ь .�i . �. n - 1!ога�- . � с1 �,-��i-��� _. � --. ..._... ._ .. . г ., _ -. _ _ 1 _ �..� - �1�:.;м��гнд��Е. �г��,т:,�. � � ��;�.� -г . s,i за�,аяха�s.з1 '.1� .г 1 : � , � ,г, � i .� i i ° �' �.- 1 . �.�ггсг . ... _. _ __ ...__.._ -_.. ° ,�'-___ _ ,_�� *1 1 .ir� � 1 Г . ,� 1,Г 1 1 „ ., . � �i �. -� i }- M1.[7б,�е'�1q7 1',i ..1 -, 1 ',�. 1 �.�.:�д.г'-�� у- -._ и-(`� �,�.7���-п'г, +���1г г(��:� г А .� -3 . � i. _ .... - 1 ><. Т 1 4 4�.�,и, г г�, ! тг Г,.{s. � гт:,!5'.7дп vп �i, а..�� ��,:� ..... - . ..._ ---._. --_. .._-. -- t:.дьгг+гУiгь�ьге�1`дt�nceдi � F� г..;. I .... .__ �� . ГЕгf' 11И:1, �i�ofal s г г J. ��. Гагtзгь•1:€г9ь7Г4lсrич.`Е1мад,ьС1'аэьгееп! i -- --- --- ._ я..l ��, � t,�.��d�,.r: -.• г . ,- �.: �i , - СГ � . ,,•1у;_..._� _ _.... � ;сг! _ I 'д .. г 1..., i �,! и: ? i - Г! .. с ь 4 1�t k"�^� �11 � 7 nri-ь:1- -_- . - � --Г _.�. и i I 1`��:�, д . _.�. п., ч . i�, . Г. J '�'.I , , . г�"�ч,.. 4i,"!1�i[ I ' .. �. �'� 4 Г. ,�, .. Г: ,.��.. I, � . . . .,_,.. . . ...... �....__. .� --�..� �.� г�, -, _ , ��,- _ . -"- �.. -. �.е_..,.... � ! _г.,,-_. -,�,�� � . .,._. _. ---- � ,- ,. , � 1 7; �._-� �.�; .. .ьi7: . 1 .. __ .-- ... . . -._- , ,_, 1 I 11 .S7d , .� , .. .. � . . . 1 '� . . . . .... . _ - --.... ..... - . , 1С'.Э , Li � _ - - 1 - г� д , 4R?J 1 -,�: � г . . . .� �� �_ --.. ...-_ ..?_... �.. ..... .- � г -:' �г ���. i -.R ь46 .-._ JROC� .- „�.,�l.!�°тг .-�-', .��..'��. 7г i �,`.. ---_...-_ .. � -. �- .__� _ . � _ . -. ._. .... ....-_ -.. -- :�r„ �,г--. , Е �..� i � i � г • - а,� .:�;.',�� � э ., � . _ , I ..... ..-� .--.... ._...__ _ �--� �,iF'�r�:0� Р6.+�З,S.^4.С�4�... _ . __ . _ ---_ .... _ ....�- --_ .. _ - ---.. I _. 1 г. _ . _ . ! , .. д::� дчг :...�_ .•г .�' �1 , и . � .�. . .�-г г �_..�� � - _.... - -.-.,,--{-.-.- .. . .,• i1 -._ i,Эl_ i1':% _ _ .- '.. . . __.> --.-�-�.--.�.. I . . . -. 5$�:, дi,лп .. � � � �. ��.,sг .l-_... _---� - .... .. -._ . - -_.... . ' S:C�! . . � � -- .. - - -- - .- _... __ .. .-д � !ti'А � .• _..��, ' ' .�. .. ,. . ._.. �,...- �.._.. . ..._ ... арп:; -- I� . Е-,..,��с-i ., � ".�.�,� �. i �-�.,..п•:;,I --_ - 3�Ч51 �е'! `ц7 �."�, �.�>3а�. г�г г� г , : и , г г. ;,- " _ _ .._ _ -__� _�_ . _ �.-..�.... _-.�- ..... .... __. д. l�.. .7 �.. , 1 � ,"ri�� i И .. 'f � ,. . . -..... . .... � � �, -1 �. 1 i -�. 1 .. � :. 4'.'. 1! 1 �..: . � � . i 1ч�.i г.- . ,.... -,_. _.. ._.. _ -i.�. , 1n� , ] � .� � �!t11 т S ! �. : i i ; �.1 i; --- J i i� ,. .i���- . i� ','..� г . ч �.�.��. _� � � . - 1 -.b-� 1i . . , ..Г.� г . ;га з ш . . __ _...- 4а6.1 1'�..-�i з �.г,1.�ее --- ' -L.. � 1fi,_§�1.П4 t°'.3Р;5i.цй г-,г, .� F. ,�ьг.ег .. -_ . -_-- _ ._ .. ._ i _ . -.--- .. _-_._._ .. ..- -_ . - . -- _.... !,: ' ��> .! и:....д tt,.�, ---. . ._...._. '' г, i �� -, �т.. I �. _- _ 1 _- _ - - . _ -.. « с , п г �, i , F.;:.._ ,�_.s��tдз..�.г•С�ь -� " _ �...� � � � , , . � � Г 1 1 ... . ,_ [ . �-. n � . �_-....._.. � . - � � � �:�Я9 i й �_ :,, = iг � _ _ _. . . i ��. � . ,. J . ; . ...,, . , . ...�_ ..��. , ��1, ь7hi17зs�!�CSU'.R,`17У?Ri�rECI ��� .�. , _Э. .�i „г.7 I .i f' ! i. . _ � _-'-�---_ < < _ . -.� . ....._ .-_ . ��-��..,,, дг! -�гм� П.7п�! 1F г. i:�.�e� f. �:ir .-_ -...... ..�i�t.iM1 rЮ i -:.7J,.ь � _ _ k`-..н.. ,i.дд � . __.. �г;г. 1?иlэпгС � - ..-_�. -. --- : i:(ьIi �fI};1 7Пйi1i-- 7 f•+�: .е г�� чьер, © l..,сг . 'з1 Cash �! 11ь# S 1 ^ шг! �Pror.. .:,з .... __. - - �- 7:, .: пы.: э ^, � ?4з,092,684 1& ! ь - �- ..�. _ _-. .. �,� �" ... - - - ,_ .. , . � 3jCia31 i 1'���.._ i '�'.-,� а 7 Ci 1'г -,:ь ььэ 1�1a„r�13ai. ��.�.f1 ._;.�:.Jэ �э,(1�д! .. . т" �-�--�,. -.-. _�.1G ..,�.... - �-. 27з.'.--_ ьt.: ia Гоь.гС����ч:-е ндг.вггь±гtи�;..пг �- --•-. � ----....- . . . - . � �.i5 _+4.и9],ч9..76 1 ��'' 1. � 5 Atitlit ()I)illioii on Spedal Account ýk'c li ýi\ c a Lid i led LI) e icc(ý ill i ii,ý (a) Kve em em s ý)1' l A'ýA ý-i c e() lin t 1.in-lited, Brinek Dhilka AT Di 15hOimji)(i4(ý '-,'-;aft:tý Nei Sý,ýtelii lir the Pourest (AINSP) (Snqmmen42 [Strengthening of the Minktry of DiNaNter Ikelief Pivgram AdninktraAn 13tvullud W, IDA (redit Sav 52NI-BIV Aw Ne Aseal year 5^2021. !li, of th- lpuLiAi ýý\cck)iiiit is the ::jxmwiNlø A nisugsn"i, ()ni- i,, an Our ýllielii ýkýis olil iiiý,, international wan&mds on atiditing. Ac"wddybý our ýitiýiit inelLided ,uch rc\inN of the tems of the acc(,undnu records and supponing Mcurnentatiort. halanec. tImi Qc Inny conMdueýi the -1-lle acCon1j?anýiný, ýlecollilt statement xkaý pwpjrmi lumed on initial depoAts and \vdhdraual to cornjA> tviUi Ihe ahove agrement. 4, In our (UYnkin the reed lus wv pnlvdy accoinsetl !ý,r aml the ;k Alavinn; A " as made lAr the prØecl kA lo" ing ione i he ;b()ý c account gb es A use ýill,i r \ tcýý ol- tilý: I'CL'iT]ll ill,-, ending halance and the accomm zwhxds for the \car Julie -'021 1-1,1Sed ()n cýbli depubs and " Ah^ A w, 5, The zwcøtml is being nKurrfæned. ac"rkng W, Se qSxøxal of the lýnance lVision. The ýý itlidt-ýiNN al ot'iiioiiýý\ i ý IM lo" ing the auduii ý ahn i , i the I inance Da iMon, (NId. haidul lloque) St re nghni, ti the i niry f r isasle r Me N Iment & Reef 11) Creilit No, 5281BD IHangl adeshr I'arjautn Corporation Iobam (Level-3) 83-881. NIiltakhali CA, D iak - 1212 Specia! Account Statmeini For ihe year end i a 30-Iun-21 Accoun NcSNI 0 15603000040 Depositor Ba S13nal Bank Limited Address iulshan, Dhaka. 5281-BD, Related Loan Cred At rm No a nd PateI >tc: 014 Octoler 2013 irrencv BDT P T in Iac Takka Beginning Daar an 7- 300 2A053 Add: icotal amoun>1i e leId byV ir] Bank 7d 8d4,990 69 Tota) inrerest earmns I d Ieo d i 1c 01122500 Tota amount ref'unded vr L in, l ble expnditurc Dedueted: Total arnoun thfra,In \xpenditure o rhe FY 2020-2) 7 6 244 Total Interest depu Li c nmlIdesh Bank l0 16 2500 Toti service charg I 411