Independent Auditors' Report on the Financial Statements Of Sustainable Enterprise Project (SEP) Implemented by Palli Karrna-Sahayak Foundation (PKSF) As at and for the year ended 30 June 2021 ( TABLE OF CONTENTS 0 SL.NO. PARTICULARS PAGE NO. 01 Independent Auditors' Report 01-02 02 Statement of Financial Position 03 03 Statement of Profit or Loss 04 04 Statement of Changes in Equity OS OS Statement of Cash Flows 06 06 Notes To The Financial Statements 07-16 07 Partner Organizations (POs) Wise Break-Up of Loan Outstanding 17-18 Partner Organizations (POs) Wise Break-Up of The Service Charge 08 19-20 Receivable Partner Organizations (POs) Wise Break-Up of Service Charge 09 21-22 Recognized ~lt (!!~ ~ 9tllf~ ~ MABS &J Partners Chartered Accountants Independent Auditors' Report To the GeneralBody of Palli Karma-SahayakFoundation (PKSF) Reporton the Audit of Financial Statements Opinion We have audited the financial statements of Sustainable Enterprise Project (SEP), which comprise the statement of financial position as at 30 June 2021, and the statement of profit or loss, statement of changes in equity and statement of cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements give a true and fair view of the financial position of Sustainable Enterprise Project (SEP) as at 30 June 2021 and its financial performance and its cash flows for the year ended in accordance with the International Financial Reporting Standards (IFRSs). Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under these standards are further described in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the project in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code), and we have fulfilled our ethical responsibilities in accordance with the IESBA Code and the Institute of Chartered Accountants of Bangladesh (!CAB) Bye Laws. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibilities of managem d with governa ent and those charge nce for the financial statements Management is responsible for the preparation of the financial statements that give a true and fair view in accordance with the International Financial Reporting Standards (IFRSs) and other applicable laws and regulations and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the entity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the project, or to cease operation, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the entity's financial reporting process. Auditors' responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatements, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. ~~~ ...... Corporate Office: Motijheel Branch Office : SMC ToVJ.er (7th Floor) 21, Purana Pallan Line (4th & 7th Floor) 33, Banani C/A, Road 17 Dhaka-1000, Bangladesh Dhaka-1213, Bangladesh Phone : +88-02-58315469158315471 Phone : +880-2-222275057-58 +880-2-222275365-66 Fax +880-2-48320936 E-mail : info@mabsj.com E-mail info@mabsj.com Web : www.mabsj.com Web : www.mabsj.com MABS & J Partners Chartered Accountants As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. • Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the project's internal control. • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. • Conclude on the appropriateness of management's use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the project's ability to continue as a going concern. Ifwe conclude that a material uncertainty exists, we are required to draw attention in our auditors' report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditors' report. However, future events or conditions may cause the project to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures and whether the financial statements present the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. We also report the following: a) We have obtained all the information and explanation which to the best of our knowledge and belief were necessary for the purpose of our audit and made due verification thereof; b) In our opinion, proper books of account as required by law have been kept by Palli Karma- Sahayak Foundation (PKSF) so far as it appeared from our examination of those books; and c) The statement of financial position and statement of profit or loss dealt with the report are in agreement with the books of account and returns. ~.c::>/1' dl a..'Y'!--- Pa~~;- Date: Dhaka, 28 November 2021 ccountants 2 Sustainable Enterprise Project (SEP) Implemented by Palli Karma-Sahayak Foundation (PKSF) Statement of Financial Position As at & for the year ended 30 June 2021 '--~~~~~~~~~~~~~~~~~---' ASSETS Particulars IB Amount in BDT. Notes 1-------......---------i 30June2021 30June2020 A. Non-current assets 1,910,733,367 1,972,228,671 Property, plant and equipment 3 16,405,079 15,914,385 Loan to partner organizations (POs) - non current portion 4 1,894,328,288 1,956,314,286 '---'----'---'--' B. Current assets 4,825,541,847 1,948,443,117 Loan to partner organizations (POs) - current portion 4 2,192,090,998 958,685,714 Cash and cash equivalent 5 1,169,877,218 839,289,094 Service charge receivables 6 54,810,044 36,809,727 Current account with PKSF 13 1,178,332,307 75,258,582 Current account with other project 22 4,480,000 - Advance, deposits and prepayment 7 225,951,280 38,400,000 TOTAL ASSETS(A+B) 6,736,275,214 3,920,671,788 CAPITAL AND LIABILITIES · C. Capital fund and reserve 298,724,063 24,138,721 Retained surplus 8 298,724,063 I .__I __ 1_2.....J1 2_4:.,_,1_38...:.., I D. Non-current Iiabllitles 5, 856 , 492 367 I ., ., 988 3., 512130 Loan for project 9 5, 770,000,000 3,470,000,000 Provision for interest on loan - project 10 70,087,288 26,216,603 Deferred income(Grant for asset) 11 16,405,079 15 914 385 E. Current liabilities , , 784 581058 384 402 , 079 Grant received in advance 12 370,562,870 278,124,082 Other liabilities 14 128,767,528 47,977,997 Loan loss provision 21.01 81,728,386 58,300,000 TOTAL CAPITALAND LIABILITIES(C+D+E) 6,736,275,214 3,920,671,788 The annexed notes from 1 to 25 and Annexure A, B & C form an integral part of these financial statements. « Md. Mashiar Rahman Deputy Managing Director Dr. Nomita Halder ode Managing Director Signed in terms of our separate report annexed. Dated: 28 November 2021 '~ I _:..-- rt n rs Dhaka, Bangladesh. 3 Sustainable Enterprise Project (SEP) Implemented by Palli Karma-Sahayak Foundation (PKSF) Statement of Profit or Loss For the year ended 30 June 2021 .__ Particulars I r:::l For the year ended _.~1---3-0_u_n_e_2_0_2_1~--n--3-0_u_n_e_2_0_2_0--1 INCOME A. Operating income 230,089,603 99,355,173 Service charge 15 230,089,6031 ~I I --9-9-,3-55-,1-7~3 B. Non-operating income 200,061,631 82,740,613 .---------'---'---~ Grant income 16.01 192,345,507 81,582,516 Interest on Bank Balance 16.02 7,716,124 1,158,097 TOTAL INCOME(A+B) 430,151,2 34 ===1=8==2,=0=9==5,==7=8=6 C. EXPENDITURE 215,690,207 119,482,516 Manpower compensation (Salaries, allowances & others) 17 62,333,940 49,929,629 Institutional development and capacity building 18 105,391,495 19,666,476 Monitoring and evaluation 19 4,019,375 1,200,799 Administrative expenses 20 16,935,685 8,551,239 Loan loss expenses 21 23,428,386 37,900,000 Depreciation 3 3,581,327 2,234,373 D. Financial Cost of Operation 43,870,684 .-----2_2,~5_5_3,~6_4_,4 Borrowing Cost 23 ~~-2~2,_55_3~,6_44~' '--~~~43~,8_7_0~,6_84~'~' Total TOTAL EXPENDITURE (C+D) 259,560,891 1_4_2,~0_3~6,~1_5_9 Excess/(shortage) of income over expenditure 170,590,342 ===4=0,=0=5=9'=6=2=6 The annexed notes from 1 to 25 and Annexure A, B & C form an integral part of these financial statements. « Md. Mashiar Rahman Deputy Managing Director Dr. Nomita Halder ndc Managing Director Signed in terms of our separate report annexed. Dated: 28 November 2021 Dhaka, Bangladesh. 4 t I 0 M 'D -d 0 'D N Q) 'O 0 • 'D ><: ..; °' 11) Q) Cl' U"l c Cl' N r-. 0 c cv1 00 0 t"' .... 0 Cl' N ""' 0 c, Q) .... ti "' .... "' c, Q) Vl .... ;j 0 ...... 0 Vl 8 .... Q) ..... .s "O Q) c eo Vi .... N 0 N .... Q) ..c:: .D Vl 8 Q) Q) "O > "' 0 bD z c (X)"' N CO "°~ 'iil Q) "' ..c:: Cl Cl Sustainable Enterprise Project (SEP) Implemented by Palli Karma-Sahayak Foundation (PKSF) Statement of Cash Flows For the year ended 30 June 2021 For the year ended Particulars 30 une 2021 30 une 2020 A. Cash flows from operating activities Excess/(shortage) of income over expenditure 170,590,342 40--',_o 5_9..c. ,6_2_6 170,590,342 .. 4_0. .,0_5_9~,6_2_6 Adjustment for items not involving the movement of cash Depreciation 3,581,327 2,234,373 Loan loss provision 23 ,428,3 86 3-'7,_9o_o-'-,o_o_o 27,009, 713 4_0,~1_3_4~,3_7_3 Surplus changes in operating activities 197,600,055 80,193,999 -------- Changes in operating activities (Increase)/decrease in loan to partner organization -non current portion 61,985,998 (1,140,314,286) (Increase)/decrease in loan to partner organization -current portion (1,233,405,284) (754,685,714) (Increase)/decrease in service charge receivables (18,000,317) (28,667,673) Increase/( decrease) in current account with PKSF (1,103,073,725) (77,444,117) Increase/( decrease) in current account with other project ( 4,480,000) Increase/(decrease) provision for interest on loan 43,870,685 22,553,644 Increase/( ecrease) in others liabilities 80,789,531 33,566,998 lncrease/(ecrease) in Advance Deposite & Prepayments (187,551,280) __ _,(~38-'-,4_0-'0,_0 O_O.._) (2,359,864,392) (1,983,391,148) Net cash inflows/(outflows) from operating activities (2,162,264,337) (1,903,197,149) B. Cash flows front investing activities Addition of fixed assets [4,155,707) [15,832,500) Sales of Fixed Assets _____ -------- 8~3~6~8-'--6 Net cash inflows/ (outflows) from investing activities (4,072,021) --~~-~~~ (15,832,500) C. Cash flows from financing activities Establishment of Grant 103,995,000 Increase/(Decrease) in Loan for project 2,300,000,000 2,290,500,000 Increase/Iuecrease) in grant for Asset 490,694 13,598,127 Increase/(Decrease) in grant received in advance 3 9-'-, 7--'5_7 92,438, 788 ------"1""'-57"'-' "'-7--' Net cash inflows/(outflows) from financing activities 2,496,924,482 2,461,477,884 D. Net increase/(decrease) in cash and cash equivalents (A+B+C) 330,588,124 =========== ... 5_4_2~,4_4_8 . ,2_3_5 Add: Opening cash and cash equivalents 839,289,094 296,840,859 Closing cash and cash equivalents 1,169,877,218 ===8=3=9=,2=8=9=,0=9==4 The annexed notes from 1to25 and Annexure A, B & C form an integral part of these financial statements. ~ Md. Mashiar Rahman % Dr. Nomita Halder ndc Deputy Managing Director Managing Director Signed in terms of our separate report annexed. - ~~ ~____--> Dated: 28 November 2021 art ers Dhaka, Bangladesh. 6 Sustainable Enterprise Project (SEP) Implemented by Palli Karma-Sahayak Foundation (PKSF) Notes to the Financial Statements For the year ended 30 June 2021 1 Background 1.1 PKSF Palli Karma-Sahayak Foundation (PKSF), an apex deve.lopment organisation, was established by the Government of Bangladesh (GoB) in May 1990, for sustainable poverty reduction through employment generation. Legally, PKSF is a "company not for profit" and is registered under the Companies Act of 1913/1994 with the registrar of joint Stock Companies. The legal structure of PKSF allows flexibility and authority to undertake programmes in a dynamic environment, implementing them throughout the country and manage its affairs as an independent organisation. The major objectives of PKSF are to: (a) Provide financial assistance and institutional' development support to appropriate organisations for implementing sustainable inclusive financial programmes for reduction of poverty through creating productive employment opportunities for the moderate and ultra poor, small and marginal farmers and micro-entrepreneurs. (b) Support, promote, develop and identify sustainable employment opportunities for the moderate and ultra poor, small and marginal farmers and micro-entrepreneurs; and to provide them assistance including education, health, training and risk reduction services as may be necessary for enhancing their capacity. (c) Build and strengthen the institutional capacity of the Partner Organisations and enhance their ability to provide various financial and non-financial services to the poor on a sustainable manner. ( d) Support, promote and sponsor innovative programmes and suitable projects for improving the quality of life of the poor and enabling them to lead a dignified life. ( e) Help the poor to diversify and strengthen their livelihood strategies, enhance their security, give them access to assets and rights, and augment their self-respect by providing them greater choices and independence. PKSF has been implementing various programs and projects for poverty alleviation through its Partner Organizations (POs). At present, PKSF has more than 200 active Partner Organizations throughout the country. PKSF launched its Micro-Enterprise program in 2001 to extend financial services to the progressive clients of its Partner Organizations (POs) for undertaking Micro-Enterprises. This program termed 'Agrosor' is being implemented all over Bangladesh through the POs of PKSF. The aim of the program is to extend its financial services to the progressive members of other programs for undertaking economic activities that require bigger amount of fund. PKSF's role in Micro-Enterprise development has been strengthened through implementation of two projects with IFAD support, namely a) Finance for Enterprise Development and Employment Creation (FEDEC) project and b) Promoting Agricultural Commercialization and Enterprises (PACE) project. The World Bank administered recently completed Community Climate Change Project (CCCP) rated PKSF's performance satisfactory in project implementation. Based on the successes achieved and lessons learned in different programs and projects of the PKSF, the PKSF and the World Bank, with the help of the Bangladesh government, has taken an initiative to implement the 'Sustainable Enterprise Project (SEP)'. The Registered Office of PKSF is situated at "PKSF Bhaban", Plot: E-4/B, Agargaon Administrative Area, Sher-e-Bangla Nagar, Dhaka-1207, Bangladesh. 1.2 Sustainable Enterprise Project (SEP) This is the World Bank and PKSF funded project. SEP will support microenterprises in different business clusters with a focus on the environmentally stressed and vulnerable to climate change areas. SEP aims to provide financial/ non- financial support to micro-entrepreneurs from the different business clusters. Considering the average loan size of US$ 1,250 according to the current data, financial and non-financial services will be provided to a total number of 40,000 micro-entrepreneurs under this project. The project will consist of three components: (1) Component-01: Enhancing services and enabling systems, (2) Component -02: Strengthened access to finance for commercially viable, environment· friendly and resilient microenterprises, and (3) Component-03: Project management, knowledge management, monitoring and evaluation. Total budget of USO 130.00 million out of which the World Bank contribution is USO 110.00 million and PKSF contribution is USO 20.00 million. 7 1.3 Objectives of SEP The Project Development Objective (PDO) is to increase the adoption of environmentally sustainable practices by targeted microenterprises. Environmentally sustainable practices are defined as business practices ensuring resource efficiency, low pollution and/or improved climate resilience. 2 Significant accounting policies 2.1 Basis of accounting The Programme's Sustainable Enterprise Project (SEP) financial statements have been prepared under the historical cost convention on a going concern basis using the International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS) as adopted in Bnagladesh. Palli Karrna-Sahayak Foundation (PKSF)generally follows the accrual basis of accounting or a modified form thereof for key income and expenditure items. The significant accounting policies followed in the preparation and presentation of these financial statements are summarised below: 2.2 Other income All other income are recognized when the right to receive such income has been reasonably determined and all conditions precedent are satisfied. 2.3 Period These financial statements covered the year from 01 July 2020 to 30 June 2021. 2.4 Property, plant and equipment Particulars Rate of Depreciation Computers, Printers, and UPS 20% Office Equipment 20% Telephone 20% Furniture 10% Training Equipment 20% ii. Depreciation is charged from the date of purchase of fixed assets. 2.5 Loan loss provision The loan loss provision policy of the PKSF is as under: Classification Status Days outstanding Rate ofLLP Standard (Other than agriculture) Nil 2% Standard (Agriculture) Nil 5% ·Watch list (Other than agriculture) 01-60 10% Watch list (Agriculture) 01-60 15% Substandard (Other than agriculture) 61-180 50% Substandard (Agriculture) 61-180 60% Doubtful (All) 181-365 80% Bad (All) Over 365 100% The loan loss provision policy is however applicable to loans only. 2.6 General a) The financial statements have been prepared in Bangladeshi Taka currency and figures have been rounded off to the nearest integer. b) Last years figures have been rearranged to conform the current years presentation where necessary. 8 ,_ ,.-< -e- ,.-< \0 ,.-< M 0 NNNC--,.-.. [ll 00 M "° co 00 M_ o_ 0 0co 0 0 0 00 . 1-. ' ' 1-. 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V) V) V) :::.::: :::.::: :::.::: V) :::.::: Ill 0::: Ill u a ....., ....., Ill 0::: ,_ = O" u ,_ ;::l n; ·o ci:: CIJ ..c ·o Ill :> c c c Ill c ,_ C1l ,_ C1l C1l C1l 0 ~ '-' '-' 0 """'" = V) 0 c z ;,;:::: LI') N Annexure-A Sustainable Enterprise Project (SEP) Implemented by Palli Karma-Sahayak Foundation (PKSF) Partner Organizations (POs) wise break-up ofloan outstanding As at 30 June 2021 Amount in Taka 30 June 2021 30 June 2020 Agrosor Loan-SEP: A. Loan to partner organizations under·AGROSOR·SEP category-large 1 )CF (Jagorani Chakra Foundation) 111,000,000 146,000,000 2 TMSS 233,000,000 190,000,000 3 SSS (Society for Social Service) 72,000,000 108,000,000 4 RRF (Rural Reconstruction Foundation) 64,000,000 48,000,000 5 NGF (Nowabenki Gonomukhi Foundation) 40,000,000 28,000,000 6 POPI (People's Oriented Program Implementation) 132,000,000 108,000,000 7 PMK (Palli Mongal Karmosuchi) 86,000,000 82,000,000 8 SOS (Shariatpur Development Society) 90,000,000 90,000,000 9 SNF (Shishu Niloy Foundation) 84,000,000 72,000,000 10 PIDIM Foundation 125,000,000 90,000,000 11 IDF (Integrated Development Foundation) 108,000,000 100,000,000 12 PMUK (Padakhep Manabik Unnayan Kendra) 212,000,000 136,000,000 13 OSACA (Organisation for Social Advancement & Cultural Activities) 138,000,000 72,000,000 14 DESHA (Desha Shechsashebi Artho-Samajik Unnayan o Manobik Kallyan) 86,000,000 82,000,000 15 Coast Foundation (Coastal Association for Social Transformation Foundation) 62,000,000 46,000,000 16 NOP (National Development Program) 194,000,000 151,000,000 17 Eco Social Development Organization (ESDO) 160,000,000 70,000,000 18 Poribar Unnayon Songstha (FDA) 58,000,000 40,000,000 19 Dushtha Shasthya Kendra (OSK) 32,000,000 15,000,000 20 Gram Bikash Kendra 61,000,000 30,000,000 21 Center for Community Development Assistant (CCDA) 150,000,000 150,000,000 22 Gram Unnayan Kendra (GUK) 92,000,000 40,000,000 23 Ghashful 80,000,000 50,000,000 24 ASHRAI 40,000,000 25,000,000 25 Proyas Manobik Unnayan Society 116,000,000 100,000,000 26 .Young Power in Social Action (YPSA) 94,000,000 130,000,000 27 BASTOB-lnitiative for Peoples Self-Development 104,000,000 30,000,000 28 Society for Development Society (SDI) 75,000,000 50,000,000 29 Community Development Centre (CODEC) 69,500,000 35,000,000 30 Resource Integration Centre (RIC) 50,000,000 31 Society Development Committee (SOC) 60,000,000 32 PAGE Development Centre 30,000,000 33 Sagarika Samaj Unnayan Sangstha 40,000,000 34 SUS-Savar (Social Upliftment Society) 30,000,000 35 GJUS (Grameen Jano Unnayan Sangstha) 50,000,000 Sub-Total 3,228,500,000 2,314,000,000 17 Amount in Taka 30 June 2021 30 June 2020 8. Loan to partner organizations under-AGROSOR-SEP category-Medium 36 DABI (Dabi Moulik Unnayan Sangstha) 86,000,000 72,000,000 37 SUS-Savar (Social Upliftment Society) 88,000,000 72,000,000 38 Nabolok Parishad 108,000,000 100,000,000 39 GJUS (Grameen jano Unnayan Sangstha) 97,000,000 126,000,000 40 Mohila Bohumukhi Sikkha Kendra 20,500,000 15,000,000 41 joypurhat RuralDevelopment Movement (JRDM) 66,000,000 40,000,000 42 Pabana Protishsruti 54,000,000 30,000,000 43 Satkhira Unnayan Sangstha (SUS) 70,000,000 50,000,000 44 Programme for Community Development 8,000,000 10,000,000 45 SOPIRET 10,000,000 46 SAN GRAM (Sangathita Gramunnayan Kandra) 40,000,000 47 Sheva Nari 0 Shishu Kallyan Kendra 35,000,000 Sub-Total 682,500,000 515,000,000 c. Loan to partner organizations under-AGROSOR-SEP category-Small 48 UP (UNNAYAN PROCHESTA) 73,000,000 77,000,000 49 TARANGO 2,000,000 Sub-Total 75,000,000 77,000,000 Common Service Loan-SEP: D. Loan to partner organizations under-Common Service Loan-SEP 1 )CF (Jagorani Chakra Foundation) 5,600,000 7,000,000 2 Programme for Community Development 4,514,286 2,000,000 3 TMSS 2,880,000 4 DABI (Dabi Moulik Unnayan Sangstha) 4,200,000 5 Eco Social Development Organization (ESDO) 8,100,000 6 Poribar Unnayon Songstha (FDA) 3,700,000 7 POPI (People's Oriented Program Implementation) 10,000,000 8 PMK (Palli Mongal Karmosuchi) 3,150,000 9 Center for Community Development Assistant (CCDA) 7,000,000 10 SOS (Shariatpur Development Society) 3,060,000 11 IDF (Integrated Development Foundation) 5,000,000 12 : PMUK (Padakhep Manabik Unnayan Kendra) 9,000,000 13 OSACA (Organisation for Social Advancement & Cultural Activities) 1,900,000 14 DESHA (Desha Shechsashebi Artho-Samajik Unnayan o Manobik Kallyan] 5,900,000 15 Nabolok Parishad 2,750,000 16 GJUS (Grameen jano Unnayan Sangstha) 7,920,000 17 Ghashful 1,600,000 18 Proyas Manobik Unnayan Society 1,000,000 19 UP (UNNAYAN PROCHESTA) 7,045,000 20 PIDIM Foundation 6,100,000 Sub-Total 100,419,286 9,000,000 GRAND-TOTAL 4,086,419,286 2,915,000,000 18 Annexure-B Sustainable Enterprise Project (SEP) Implemented by Palli Karma-Sahayak Foundation (PKSF) Partner Organizations (POs) wise Break-up of the Service Charge Receivable As at 30 June 2021 Amount in Taka 30 June 2021 30 une 2020 Agrosor Loan-SEP: A. Accrued service charge-SEP category-large 1 JCF (Jagorani Chakra Foundation) 1,608,904 3,082,603 2 TMSS 3,000,615 1,652,055 3 SSS (Society for Social Service) 93,699 165,205 4 RRF (Rural Reconstruction Foundation) 923,014 39,452 5 NGF (Nowabenki Gonomukhi Foundation) 132,329 65,753 6 POPI (People's Oriented Program Implementation) 1,338,904, 845,753 7 PMK (Palli Mongal Karmosuchi) 1,501,232 584,384 8 SOS (Shariatpur Development Society) 791,096 622,603 9 SNF (Shishu Niloy Foundation) 1,736,713 1,088,219 10 PIDIMFoundation 896,918 2,050,685 11 IDF (Integrated Development Foundation) 239,178 238,356 12 PMUK (Padakhep Manabik Unnayan Kendra) 4,134,657 1,050,411 13 OSACA (Organisation for Social Advancement & Cultural Activities) 2,623,561 498,082 14 DESHA (Desha Shechsashebi Artho-Samajik Unnayan o Manobik Kallyan) 1,488,903 584,384 15 Coast Trust (Coastal Association for Social Transformation Trust) 704,794 163,973 16 NOP [National Development Program) 691,644 461,918 17 Eco-Social Development Organization (ESDO) 3,613,562 1,432,192 18 Poribar Unnayon Songstha 1,347,534 1,043,836 19 Dustha Shasthya Kendra (OSK) 43,562 21,575 20 Gram Bikash Kendra 375,617 986,301 21 Centre for Community Development Assistance (CCDA) 2,149,315 3,863,014 22 Gram Unnayan Kendra 926,096 57,534 23 Ghashful 1,253,425 1,880,137 24 ASHRAI 49,316 35,959 25 Proyas Manobik Unnayan Society 320,548 2,710,274 26 Young Power in Social Action (YPSA) 129,863 2,079,452 27 BASTOB-lnitiative for People's Self-Development 433,972 55,479 28 Society for Development Initiatives (SDI) 1,779,452 1,304,795 29 Community Development Center (CODEC) 1,659,145 1,021,233 30 Resource Integration Centre (RIC) 1,086,987 31 Society Development Committee (SOC) 2,330,137 32 PAGE Development Centre 1,298,630 33 Sagarika Samaj Unnayan Sangstha 1,504,110 34 SUS-Savar (Social Upliftment Society) 80,137 35 GJUS (Grameen jano Unnayan Sangstha) 867,123 Sub-Total 43,154,692 29,685,617 19 Amount in Taka 30 une 2021 30 June 2020 B. Accrued service charge-SEP category-Medium 36 DAB! (Dabi Moulik Unnayan Sangstha) 1,836,493 960,658 37 SUS-Savar (Social Upliftment Society) 823,232 71,014 38 Nabolok Parishad 1,404,493 263,014 39 GJUS (Grameen jano Unnayan Sangstha) 1,193,918 2,066,630 40 Mohila Bohurnukhi Sikkha Kendra 220,931 249,041 41 joypurhat Rural Development Movement (JRDM) 222,904 1,025,753 42 Pabna Protishsruti 685,479 78,904 43 Satkhira Unnayan Sangstha (SUS) 1,275,616 1,545,205 44 Programme for Community Development (PCD) 19,726 26,301 45 SOPIRET 310,685 46 SAN GRAM (Sangathita Gramunnyan Karmasuchi) 973,151 47 Sheva Nari 0 Shishu Kallyan Kendra 1,242,740 Sub-Total 10,209,368 6,286,520 c. Accrued service charge-SEP category-Small 48 UP (Unnayan Prochesta) 705,892 834,795 49 TARANGO 38,356 Sub-Total 744,248 834,795 Common Service Loan-SEP: D. Loan to partner organizations under-Common Service Loan-SEP 1 )CF (Jagorani Chakra Foundation) 1,841 2,685 2 Programme for Community Development 38,816 110 3 TMSS 2,367 4 DAB! (Dabi Moulik Unnayan Sangstha) 146,301 5 Eco Social Development Organization (ESDO) 5,178 6 Poribar Unnayon Songstha (FDA) 2,180 7 POPI (People's Oriented Program Implementation) 66,515 8 PMK (Palli Mongal Karmosuchi) 38,082 9 Center for Community Development Assistant (CCDA) 101,589 10 SOS (Shariatpur Development Society) 20,510 u IDF (Integrated Development Foundation) 72,740 12 PMUK (Padakhep Manabik Unnayan Kendra) 62,137 13 OSACA (Organisation for Social Advancement & Cultural Activities) 6,285 14 DESHA (Desha Shechsashebi Artho-Sarnajik Unnayan o Manobik Kallyan) 43,342 15 Nabolok Parishad 7,452 16 GJUS (Grameen jano Unnayan Sangstha) 43,496 17 Ghashful 21,247 18 Proyas Manobik Unnayan Society 6,510 19 UP (Unnayan Prochesta) 5,153 20 PIDIM Foundation 9,995 Sub-Total 701,736 2,795 GRANDTOTAL 54,810,044 36,809,727 20 Annexure-C Sustainable Enterprise Project (SEP) Implemented by Palli Karma-Sahayak Foundation (PKSF) Partner Organizations (POs) wise Break-up of Service Charge Recognized As at 30 June 2021 Amount in Taka ~-----! 30 une 2021 30 une 2020 Agrosor Loan-SEP: A. Service charge under SEP category-large 1 JCF (Jagorani Chakra Foundation) 9,870,051 7,237,654 2 TMSS 15,804,810 5,256,935 3 SSS (Society for Social Service) 7,240,994 4,454,075 4 RRF (Rural Reconstruction Foundation) 3,808,562 4,377,637 5 NGF (Nowabenki Gonomukhi Foundation) 2,016,576 786,729 6 POPI (People's Oriented Program Implementation) 7,805,651 4,407,226 7 PMK (Palli Mongal Karmosuchi) 6,523,098 2,958,699 8 SDS (Shariatpur Development Society) 6,262,243 3,590,497 9 SNF (Shishu Niloy Foundation) 6,123,494 3,947,466 10 PIDIM Foundation 5,689,983 5,018,579 11 IDF (Integrated Development Foundation) 6,825,822 3,812,414 12 PMUK(Padakhep Manabik Unnayan Kendra) 12,346,746 5,205,462 13 OSACA (Organisation for Social Advancement & Cultural Activities) 7,000,479 2,872,397 14 DESHA (Desha Shechsashebi Artho-Samajik Unnayan o Manobik Kallyan) 6,510,769 2,958,699 15 Coast Trust (Coastal Association for Social Transformation Trust) 3,709,571 1,552,500 16 NDP (National Development Program) 10,589,101 5,393,682 17 Eco Social Development Organization (ESDO) 8,143,870 1,432,192 18 Poribar Unnayon Songstha 3,828,698 1,043,836 19 Dushtha Shasthya Kendra (DSK) 1,118,862 21,575 20 Gram Bikash Kendra 2,033,066 986,301 21 Center for Community Development Assistant (CCDA) 12,067,551 3,863,014 22 Gram Unnayan Kendra (GUK) 3,793,562 57,534 23 Ghashful 4,435,788 1,880,137 24 ASH RA I 1,841,482 35,959 25 Proyas Manobik Unnayan Society 6,891,524 2,710,274 26 Young Power in Social Action (YPSA) 8,962,911 2,079,452 27 BASTOB-Initiative for Peoples Self-Development 2,572,243 55,479 28 Society for Development Society (SDI) 4,880,907 1,304,795 29 Community Development Centre (CODEC) 3,722,287 1,021,233 30 Resource Integration Centre (RIC) 1,086,987 31 Society Development Committee (SDC) 2,330,137 32 PAGE Development Centre 1,298,630 33 Sagarika Samaj Unnayan Sangstha 1,504,110 34 SUS-Savar (Social Upliftment Society) 80,137 35 GJUS (Grameen [ano Unnayan Sangstha) 867,123 Sub-Total 189,587,825 80,322,432 21 Amount in Taka 30 une 2021 30 une 2020 B. Service charge under SEP category-Medium 36 DABI (Dabi Moulik Unnayan Sangstha) 5,015,835 2,860,110 37 SUS-Savar (Social Upliftment Society) 4,652,218 2,404,439 38 Nabolok Parishad 6,601,479 3,031,850 39 GJUS (Grameen jano Unnayan Sangstha) 6,792,288 5,390,671 40 Mohila Bohumukhi Sikkha Kendra 1,029,390 249,041 41 joypurhat Rural Development Movement (JRDM) 2,227,151 1,025,753 42 Pabana Protishsruti 2,361,575 78,904 43 Satkhira Unnayan Sangstha (SUS) 3,780,411 1,545,205 44 Programme for Community Development 578,425 26,301 45 SOPIRET 310,685 46 SANGRAM (Sangathita Gramunnyan Karmasuchi) 973,151 47 Sheva Nari 0 Shishu Kallyan Kendra 1,242,740 Sub-Total 35,565,348 16,612,274 c. Service charge under SEP category-Small 48 UP (Unnayan Prochesta) 3,739,847 2,417,672 49 TARANGO 38,356 Sub-Total 3,778,203 2,417,672 Common Service Loan-SEP: D. Loan to partner organizations under-Common Service Loan-SEP 1 )CF (Jagorani Chakra Foundation) 135,656 2,685 2 Programme for Community Development 77,992 110 3 TMSS 50,367 4 DABI (Dabi Moulik Unnayan Sangstha) 43,496 5 Eco Social Development Organization (ESDO) 62,137 6 Poribar Unnayon Songstha (FDA) 6,285 7 POPI (People's Oriented Program Implementation) 146,301 8 PMK (Palli Mongal Karmosuchi) 57,678 9 Center for Community Development Assistant (CCDA) 43,342 10 SOS (Shariatpur Development Society) 53,180 11 IDF (Integrated Development Foundation) 38,082 12 PMUK (Padakhep Manabik Unnayan Kendra) 101,589 13 OSACA (Organisation for Social Advancement & Cultural Activities) 20,510 14 DESHA (Desha Shechsashebi Artho-Samajik Unnayan o Manobik Kallyan) 72,740 1~ Nabolok Parishad 21,247 16 GJUS (Grameen jano Unnayan Sangstha) 138,510 17 Ghashful 9,995 18 Proyas Manobik Unnayan Society 7,452 19 UP (Unnayan Prochesta) 5,153 20 PIDIM Foundation 66,515 Sub-Total 1,158,227 2,795 GRAND-TOT AL 230,089,603 99,355,173 22