3 0 MAR 2017 LAO PEOPLE'S DEMOCATIC REPUBIC RECEIVED VIENTIANE Health Governance and Nutrition Development Project WB Grant No. D0730-LA and Credit No. 5676-LA AUDITOR'S REPORT FOR THE PEIOD FORM 1st OCTBER 2015 UP TO 30th SEPTEMBER 2016 March 30/2017 3 0 MAR 2017 RECEIVED U*1 5 6ou n osu ......................... ...... 1-2 2 v5e~ n qu........................................... 3 3 uc@ F5) j%j3 nq3j cl ...................................................... 7 4 canu@qjDqj'3 WB 6o5('5mfiF7jj~ cm CAU19.............8 5 9cmi juA ................................. ................................ 9-17 PART II FOR ENGLISH LANGUAGE 1 AUDITOR'S REPORT ................................18-19 2 MANAGEMENT REPRESENTATION LETTER.... ........ 20 3 NOTES TO THE FINANCIAL STATEMENTS............... 21-23 4 STATEMENT OF CASH RECELPTS AND PAYMENTS......... 24 5 MANAGEMENT LETTER. ..................... .. ..... 25-30 6 FINANCIAL STATEMENTS................. .......... 31-39 w6n:wwi æ¶ Jeteo ö 9gfldetod) S9JQ90 åoiugun cense@godegnvditig loevwnu önmeuerinoeu 423 UCIE8UO30Du, OUV @no ,um 3 0 MAR 2017 Im@eku: 021 222 550 ccE : 021 219 115 uc)miJj9JcJUn9IJnDoeU (ccuuUÉJlet ) £~~U~A7C)~8U9 C>9 - ~ neuenoomu sggoomucgotocuuomueswwm 4cq.u CG@c cenbsåö«ueljv)u••|j UZ)gcjui,ýiy cen c@C zeänsemmln a n U3JeWÈ,Jugo tuSJz30 noen 2016. m9CmUU)-9tCBnIJ u bopU@ejg«1nmug e utg. .cuýOuu@neJJ: m19u igsCCouC3c, m oe9åaleuOnnqup c molonUmotu ninguwogsngngono to u nu mu9UDgflmnomn@.tmå. uemnnel, @ 9j,oEjjugeutumuc@en l m@LJnuut 61o9DUCJCgeuRegfflubnocOmeU egnmunoameocccåg@o Cáu)cgec conconli@9UDUt qègnw ujuquimuninåOeu ulåeo)gegnudjmc)bqnimuinoc) oeuccgå@C. momenwC)blg)9Duo&ynýU-otebubnoocmeu(5egg ccwu ccec) acumnun3oo åsu GWerMjn-ej932.Ulnöjic-juådl teeowruä snqumugglj=oo @gimej m@, ä, mgunonoeu@noaUumvoneu nemcumoæu,ng gu ýJn,uq°uougtu CG@b RJ.UUC)CWFJ%cenengum.93gucgu. 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Zv& l~o ivåb uTu O5qavlArnwffyxi6ia gutiWPli29241n, åyiffo00 mO 2012. miuffrje,snulns:uaget ulsnw:- Cmuaöuzjgg,um)nLmucc3u3ubseggse,)noc)åeu suosoceo ~~ 8Jn9~uEouccrjO - tJu%31mu U&a 'COJJ3s9mJS e9JCtDukJ319u Um-UO CCC)09Gt2hlW3Ca)lJB uhtSocÊn. intulfin-u W-Uåöu 59Vb-C3öJc1CSJ 11/2016 cci)tyJuuö (O't2fl 993nm9uJCOOJn1 5 ccsoj tJCä8ABeJC&JJÉ3JWu 14 C02Oj ctcu t ~OU93J6tõbmjW9WtmuuJtJdhn. n1Djg9W9snegniCO1örOUOsiA U9Et'hlJJm9 - tuânJ 20515-2016 2nm9 14CUi99UWtWa35U CCRO QTZUo cCl@LI9o @IC?jeuJJes9unmu99nO89eu.'UW3Jnnu 8 ducM-0280683 m)9uRuj?j,nnmuse2o),uu-ucid9 åödd @90 (Mbs 6%ZÅuvqqosn, C-. cenubmnuggeutumu 9o0ccSoojn393, led ciiDesta%m C)e-štliimu 3u9 dJ8 19J Ä9 J .u9ocs cci%tišiff)íDté jno-w elc), lduvjct,wlu, dew,c?ÅW^i [Eau 2POn.AZ)j1t5. nEU3JU UJe Tgnoucêst9ccteãnj 36613d933 r)enm CC C3J)e3fel janoo eo nen â e2ynocoetoul52c)o ?J$3 u. oänumen mtuoU ~ ~)U )OOJn«~~~ CCCWOnUUr~J9 1 JJ 6W tJi- CC~ 9 OCjUZ 9~Jj ZJj')J'~jU~)G) J~D~JJs wnn: wonogno Lao People's Democratic Republic Peace Independence Democracy Unity Prosperity State Audit Organization 42 3 Phone: 222 550 No.: /SAO Fax: 219 115 Vientiane, Date 3 0 MAR 2011 AUDITOR'S REPORT (Unmodified Opinion) To: Health Governance and Nutrition Development Project We have audited the accompanying financial statements of receipts and payments, statement of expenditure, statements of disbursements and attached documents of World Bank fund for the period ended 30 September 2016. These financial statements made available to us are the responsibility of the management of Health Governance and Nutrition Development Project in accordance with the accounting policies. The responsibility includes: designing, implementing, maintaining internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement. After that, responsible to selecting and applying appropriate accounting policies. Our responsibility is to express an opinion on these financial statements based on our audit findings. We conducted our audit in accordance with generally accepted on State Auditing Standards of Lao PDR. Those standards require that we plan and perform an audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining on a test basis, evidence supporting the amounts and disclosure in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by project Management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. Qualification expressed by the State Audit Organization: A. The financial statements present fairly in all material respects the financial position of Greater Health Governance and Nutrition Development Project as of September 30th, 2016. Expenditures of the project for the year then ended in accordance with accounting principles adopted by the government of the Lao PDR; 1 B. Health Governance and Nutrition Development Project has utilized in all material respects all proceeds of the loan only for purposes of the project, in accordance with the Grant and Credit agreement, and no proceeds of the grant and credit have been utilized for other purposes; C. Health Governance and Nutrition Development Project has complied in material respects with all financial covenants of the grant agreement number D0730-LA and credit agreement number 5676-LA. D. The accompanying Statement of Imprest Accounts for grant and credit gives a true and fair view of the balance of Imprest Accounts as at 30th September 2016 and the Project's receipts and disbursements via the Imprest Accounts for the year ended 301h September 2016 in accordance with the relevant covenants of the grant and credit with relevant regulations established by the World Bank. E. The grant and credit withdrawals were reconciled to the Statement of Expenditures (SOEs) prepared by the PMU during the period and those SOEs were adequately supported and are eligible for financing under the grant and credit agreements of the Project. President State t Organization of Lao PDR Dr. Viengthong SIPHANDONE 2 Lao People's Democratic Republic Peace Independence Democracy Unity Prosperity Ministry of Health Planning and International Cooperation Department Health Governance and nutrition development Project 0 3 6 7 T No: ... ... Vientiane Capital,2. ... MAR .. 7.. Management Representation Letter To: Audit team of Health Governance and Nutrition Development Project WB Grant No.D073-LA and Credit No.5676-LA, For the year then ended 2015-2016. In connection with your examination of the financial Statements of the health governance and nutrition development project for the year then ended 2015-2016, these financial statements are the responsibility of the project management, We hereby confirm the following representations made by us to you during the examination. 1. We are responsible for the accounting system of the project, including the system of internal accounting control and the production of the annual financial statements 2015-2016. 2. The financial statements present fairly, in all material respects, the financial position of the Health Governance and nutrition development Project as of 30'h September 2016 and the expenditures of the project for the year then ended 2015-2016 in accordance with accounting principles adopted by the government of Lao PDR. 3. All transaction for the year ended 30d' September 2016 have been properly reflected in the financial statements. 4. No event has occurred subsequent to the balance sheet date that requires adjustment to the financial statements. 5. We have made available to you all books and record of the project. 6. All goods and services acquired with project funds have been used exclusively for project proposes, and no project funds have been used for any other purposes. 7. We have complied with all the financial covenants of the Credit and Grant Agreement and with all the financial provisions of rules and regulations pronounced by the government of Lao PDR. 8. There is no lien on any assets of the project. Truly Yours irector Chief Accountant CD . O M RATtANAoN Dr. Founkham RATTANAVONG Lao's People Democratic Republic Peace Independence Democracy Unity Prosperity Ministry of Health Planning and International Cooperation Department Health Governance and Nutrition Development Project WB Grant No.D073 and Credit No.5676-LA Note to the Financial Statement of The Health Governance and Nutrition Development Project WB Grant No.D073-LA and Credit No.5676-LA, for the year then ended 2015-2016 I. References: - With reference to the Audit Law No. 16/NA, dated 6 July 2012; - With reference to Grant and Credit Agreement WB Grant No.D073-LA and Credit No.5676-LA, dated 17th August 2015; - With reference to Laws, decrees and regulations to Lao PDR and Donor; - Pursuant to the operation plan by the State Audit Organization being the Department of Loans and Grants Project Audit for the fiscal year 2015-2016 - Basing on the Decision of Auditor General No. 51/SAO and, dated 17 January 2017 Regarding formation of a team of auditors for the Health Governance and nutrition Development Project fiscal year 2015-2016. II. General information of the proiect Location and Proect's obiective. 1. Location of the office. The Health Governance and nutrition Development Project has the project management units under the Planning-International cooperation department, Ministry of Public Health, Telephone and Fax: 021 214059-61. included: 14 project implementation units at the provincial levels such as: Phongsaly, Luangphabang, Oudomxay, Luangnamtha, Borkeo, Huaphan, Xiengkhuang, Xaiyabouly, Savanhnaket, Champasak, Salavan, Sekong, Attapue and Xaisomboun. 2. Project's objective. - The Project development Projects (PDR) it to help increase of reproductive, maternal and child health, and nutrition services focused in target areas in Lao PDR. - The PDO will be measured through selected number of indicators: (1) to increased number of women who deliver with a skilled birth attendant (SBA), (2) to increased number of pregnant women having received 4 antenatal care visits, (3) to increased number of women 15-49 years who have adopted long term methods of family planning and, (4) to increase percentage of children age 0-6 months exclusively breastfed. 111m 3. Sources of funds for the Project. Total costs of the project WP = USD 26.400.000300 - Credit = USD 13.200.000,00 - Grant = USD 13.200.000,00 - Lao Government Contribution Funds (In Kind) = USD 0,00 Total = USD 26.400.000.00 4. Length of Operation. The project's period 05 years, started on 17 August 2015 and will be completed on 31 December 2020. 5. Regulatory Guidelines. * Used double entry amounting by using accounting program to record the transaction. Using Lao language and English language for record. Using two currency for calculating such as: Lack and USD. Accounting period is 12 months since 1 October 2015 to 30 September 2016; * Type of charge of account : loan, grant, Bank Deposit and other expenses. * Summary and create monthly financial statement, Quarterly and annually; * Procurement bidding; building, maintenance, Followed by Procurement bidding Decree, building maintenance and government budget service no. 03/PR, dated 12 March 2004 and procurement regulation of world bank, which mention in the contract. 6. Implementation of Budget. (USD Currency) Implementation Title Category ______________ Balance No: Budget Current Cumulative (Allocation) period up to date 2015-2016 2015-2016 Credit And Grant WB 1 Health Sector Governance Reform 500.000,00 54.789,00 54.789,00 445.211,00 2 Disbursement Linked indicators(DLIS) 19.40.000,00 5.072.704,82 5.072.704,82 14.327.295,18 3 Social and Behavior Change Communication 4.000.000,00 90.650,73 90.650,73 3.909.349,27 4 Project, management, monitoring and evaluation 2.500.000,00 344.690,97 344.690,97 2.155.309,03 Total 26.400.000.00 5.562.835.52 5.562.835,52 20.837.164,48 2 III. The financial statements of the Health Governance and Nutrition Devel pment Project for the fiscal year 2015-2016. 1. The Impress-Account. The ceiling of the project's Impress-account is US$ 100.000. The balance of the project's Impress-account as of 1't October 2015 was US$ 0,00. The total receipts during the fiscal year 2015-2016 under review amounted to US$ 1.689.140,37, The total payments made from the account under review amounted to US$ 557.152,35 and the account balance as of 301h September 2015 was US$ 1.131.988,02. 2 Sub-Accounts. The ceiling of the project's Sub-account is Unidentified. The balance of the project's Sub- account as of l" October 2015 was US$ 0,00. The total receipts during the fiscal year 2015-2016 under review amounted to US$ 420.818,20. The total payments made from the account under review amounted to US$ 381.348,33, and The Balance as of 30th September 2016 was US$ 39.469,87. 3. Cash Advance Account. Cash Advance Account. The balance of the project's Sub-account as of 1st October 2015 was US$ 0,00. The total receipts during the fiscal year 2015-2016 under review amounted to US$ 171.687,12. The total payments made from the account under review amounted to US$ 145.210,56, and The Balance as of 3th September 2016 was US$ 26.467,56. 4. Expenditures. The total payment made by the Health Governance and nutrition Development Project during fiscal year 2015-2016 under review amounted US$ 5.562.835,52. No: Title Category Current period Category _2015-2016 1 Health Sector Governance eform 54.789,00 2 Disbursement Linked indicators(DLIS) 5.072.704, 82 3 Social and Behavior Change Communication 90.650,73 4 Project, management, monitoring and evaluation 344.690,97 Total 5.562.835,52 5. Direct payment. The total direct payment by Health Governance and nutrition Development Project during year amounted U$ dollar 0,00. 3* Project financial Statement The Health Governance and nutrition development Project ADB Grant No.D073-LA and Credit No.5676-LA of Cash Recelpts and payment For the Fiscal years 2015-2016 In US$ Description Note 30/9/ 2016 30/9/2015 Cumulative CASH RECEIPTS 26,400,000.00 - 26,400,000.00 WB Gaint 11.3 26,400,000.00 - 26,400,000.00 Intial Avance Imprest Account Interest charge during imprematiom other 11.3 26,400,000.00 26,400,000.00 Credit 13,200,000.00 13,200,000.00 Grant 13,200,000.00 13,200,000.00 CASH PAYMENTS ( Per loan/grant Agreement Category) 11.6 5,562,835.52 - 5 562,835.52 1 Health Sector Governance Reform 54,789.00 54,789.00 2 Disbursement linked Indicators (DLIs) 5,072,704.82 5,072,704.82 3 Social and Behavior Change Communication 90,650.73 90,650.73 4 Project management, Monitoring and Evaluation 344,690.97 344,690.97 (Deficip)/exccess of receipt over payment 11.6 20,837,164.48 - 20,837,164.48 Add: Foreign Exchange Difference Net Change in Cash Balance at beginning of year Imprest-Account (BOL) Sub-Account (BCEL) Cash Advances Transit Expenditure Add: Foreign Exchange Difference Net Change in Cash Balance at end of year 1,379,925.45 - 1,379,925.45 Imprest-Account (BOL) 111.1 1,313,988.02 1,313,988.02 Sub-Account (BCEL) 111.2 39,469.87 39,469.87 Cash Advances 26,467.56 26,467.56 Lao People's Democratic Republic Peace Independence Democracy Unity Prosperity 424 4 State Audit Organization No.: /SAO Vientiane Capital, Dated 3 0 MAR 2017 Management Letter To: The Management of the Health Governance and Nutrition Development Project Re: The Audit findings of the Health Governance and Nutrition Development Project WB Grant No. D0730-LA and Credit No. 5676-LA for fiscal year 2015-2016 The audit team had conducted an audit of the Health Governance and Nutrition Development Project for fiscal year 2015-2016 which observed that there are some goodness, weakness and implication on internal control system, financial, accounting and relevant works. At the same time, the audit team also recommended to improve the weakness in the future, the details are followings: I. Audit findings on the project implementation for the fiscal year 2015-2016 1. Internal Control System A. Goodness The Health Governance and Nutrition Development Project has decision on project mandate number 3041/MOH, dated 11 September 2015 and has organizational chart. B. Weakness - The organizational chart of the project is not separated to each sources of fund; - The project has not segregated of duties in details to each person; - The project used a procedure on managing and utilization of vehicles and equipment of the Health Services Improvement Project Additional financing (HSIP-AF), but did not prepare a specific procedure for the project. C. Implication - Would face difficulty in monitoring the staff of each source of fund; - Could not show the job descriptions of the staff in one decision; - The procedures used as reference to implementing would not comply with the actual implementation. D. Recommendation To be reference to implementing of the Project Coordination Office at central level, the project management should prepare a mandate and segregate of duties for each staff in 1 writing and update an organizational chart for each source offund. In addition, the project should prepare a procedure on managing and utilizing of vehicle and equipment and sign by the project management. Management's response: Agree to improve as the recommendation of the audit team: - The organizational chart was not separated in each source of fund because the project is co-financed between Asian Development Bank and World Bank under one project. - Due to the segregation of duties and obligations was stated in attachment 3 of decision and reference to terms of reference of each staff. 2. Finance-Accounting System 2.1 Finance A. Goodness The project has prepared annual financial statements as prescribed by accounting regulation. B. Weakness The Health Governance and Nutrition Development Project used the manual on accounting and finance of the Health Services Enhancing Project, grant project of World Bank number H659-LA to implementing the project. C. Implication There is no reference to implementing the project as prescribed by regulation. D. Recommendation To be reference to implementing the finance-accounting works, the project management should procure a consultant in terms offinance in the period of implementing the project to assure the efficiency, effectiveness and transparency in utilization of loan and grant fund of World Bank in compliance with article 24 of accounting law (amended version) number 47/NA, dated 26 Dec 2013. Management's response: Agree to improve as the recommendation of the audit team. In the past, the project used manual on finance-accounting of the Health Services Enhancing Project because the project has not procured a consultant in terms of finance. Presently, there is in processing of procurement of a consultant in terms of finance. 2.2 Accounting A. Goodness The project has recorded the occurred transactions into journal, ledger, trial balance as prescribed by accounting regulation. B. Weakness - The project used comma (,) for thousand separator and use dot (.) for decimal separator. - The project monitored the contract as a whole, but did not have monitoring sheet for each contract such: individual consultant, consulting companies and staff in contract. C. Implication - Would make mistake in recording. - Face difficulty in monitoring the payment for the consultants. 2 D. Recommendation - The accountant should use dot (.)for thousand separator and use comma (,)for decimal separator in compliance with article 7 of the accounting law no.47/NA, dated 26 December 2013. - The staff who responsible for the said work should prepare a monitoring sheet for each contract in accordance with clause 4.12 of project accounting manual number 1013/MoF, dated 26 June 1998. Management's response: Agree to improve as the recommendation of the audit team: - The project used comma (,) for thousand separator and use dot (.) for decimal separator based on the implementation in the past; - The project monitored the contract as a whole, but did not have monitoring sheet for each contract because the accounting software has monitored each contract, so the monitoring of contracts would be summary on contract as a whole. 2.3 Sub account and Cash account A. Goodness The project has recorded occurred transactions into journal of bank account and summarized the account on monthly, quarterly and yearly basis and signed by related parties officially. B. Weakness - The project did not determine the ceiling amount would be replenished, the balance of cash at bank and petty cash. - The refund from the implementation of activities was recorded to cash account. C. Implication - The implementation of the project would not liquidate and would not complete as the planned. - The cash on hand would be big amount and custody of cash would not be safety. D. Recommendation To assure that the implementation was completed as the plan, the project should have regulation to use as a reference in determining the ceiling amount, the amount would be replenished and the balance of account in accordance with article 11 of decision on managing regulation of the Official Development Assistance number 2695/MoF, dated 1 Oct 2010. Management's response: Agree to improve as the recommendation of the audit team: - The project did not determine the amount would be replenished because the project estimated the monthly expense and the replenishment would depend on the actual expense: if the expense is small, would not be replenished because there are many processes to compose replenishing documents; - The refund from implementing of activities had been recorded to cash account because the manual determined the cash ceiling only 5.000.000 Kip, would not be sufficient to make payments, so the refund was recorded to cash account in order to use for project administrative expense and when did not compose replenishing documents, would be save time to do other works. 3 2.4 Cash account A. Goodness The project has recorded occurred transactions into journal by hand writing, summarized the account on monthly basis and reconciled the ending balance of cash on hand with journal and signed by related parties officially. B. Weakness The project had procured office supplies and repaired (paid by cash) in amount of over 500.000 Kip per item, total of 95 items in amount of 36.157.000 Kip which has not complied with the manual on finance-accounting used to implementation. C. Implication The implementation of the project would not liquidate for make payment. D. Recommendation The project management should advise the cashier to comply with payment procedure in accordance with clause 2.4 of the manual on finance-accounting used as reference to implementation. Manaement's response: Agree to improve as the recommendation of the audit team: Based on temporary manual noted that the payment made not exceed 500.000 Kip per item is the payment for the department that received the budget from the project. For the payment of the Project Implementation Units is not determined. 2.5 Summary of account A. Goodness The project has recorded occurred transactions, summarized to ledger, trial balance and summarized on monthly, quarterly and yearly basis. B. Weakness - The project did not print ledger of expenditure by category on monthly and yearly basis. - The accounting software used by the project did not show ledger of expenditure by category and trial balance in complete as the form of the project accounting manual number 1013/MoF, dated 26 June 1998 and the said accounting software was not approved by the Ministry of Finance. C. Implication - Could not monitor, show the ending balance, movement for each month and year. - Could not monitor and summarize financial transactions of the project in correct manner. D. Recommendation - The project management should advise the person who responsible for finance- accounting to pay attention to summarize the account on monthly and yearly basis and sign officially in accordance with article 19 of accounting law (amended version) number 47/NA, dated 26 Dec 2013; - The project management should advise the programmer of accounting software to update the software by showing the form of ledger of expenditure by category and trial balance in complete in accordance with page 56-57 of the project accounting manual number 1013/MoF, dated 26 June 1998 prescribed by the Ministry of Finance. In addition, the accounting software should be approved by the Department of Accounting, Ministry of Finance in accordance with decision on computer software of enterprise accounting (accounting software) number 1983/MoF, dated 20 Nov 2001. 4 Management!s response: Agree to improve as the recommendation of the audit team: The ledger of expenditure by category were not printed because the project did not procure accounting software and it is in testing period before issuance of purchase order; - The accounting software used by the project could not show ledger of expenditure by category and trial balance in complete because it is in testing period (have not procured yet). When will procure, the need would be assessed in accordance with manual and form of reports in complete. 3. Preparing and implementing the contract A. Goodness After completion of the procurement process, the project signed a contract with supplier to be reference in implementing of the project activities which approved by donor and had decision of management of the Ministry. B. Weakness The contract signed between the project and individual consultant noted that the number of contract was duplicated such: contract number C4/LIC/05 between the project and Mr Khamsance SOUTHICHACK (Monitor of DLI) and Mr Phouthasone PHENGSACKDA (Monitor of DLI). C. Implication The monitoring of the payment of each contract was not correct with the contract. D. Recommendation To fasten and make it easy to monitor each contract, the project management should advise the person responsible for the said work to monitor in complete, correct manner and the contract number should not be duplicated. Management's response: Agree to improve as the recommendation of the audit team. 4. Project management expense A. Goodness The project prepared budget plan for the project management on yearly basis. The payments for administration mostly comply with prescribed regulation which approved by management and there are complete supporting documents. B. Weakness - For the fiscal year 2015-2016, the project had paid 19.430.000 Kip of fuel for 7 cars which the cars are not owned by the project. Of which, a car that used for the project work is the car of the Health Services Improvement Project Additional financing (HSIP-AF) (the project is in implementing) and the other 6 cars are owned by the completed project; - For the fiscal year 2015-2016, the project had paid the telephone charge and fuel for the project staff on monthly basis. The total amount for the year is 14.400.000 Kip. C. Implication The use of the fund would not comply with regulation and would be used for other purposes. D. Recommendation - To utilize the project's assets in compliance with regulation, the project management should request for approval of the Ministry of Health to use the vehicles to implement the project and make sure that the vehicles would not be used for other projects in compliance with article 34 of asset law number 14/NA, dated 05 July 2012; 5 - To implement the project in economy, efficiency and effectiveness way, the project management should comply with clause 2.2.5 of the guideline on additional expense to basic salary and subsidies of government officials number 2924/MoF, date 09 Oct 2012. Management's response: Agree to improve as the recommendation of the audit team. - The Health Governance and Nutrition Development Project has not bought a new car, so we used the cars of the Health Services Improvement Project Additional financing (HSIP-AF) that is completed project. - For the fiscal year 2015-2016, the project had disbursed telephone charge and fuel for implementing the project because there are many activities needed to facilitate the implementing in order to achieve the project purpose. II. Conclusion In general, the managing system of the Health Governance and Nutrition Development Project, the Loan and Grant project, has been implemented in accordance with laws, rules and regulations prescribed by the Lao government and donor. The project implementations are supported with supporting documents. However, in order to fasten the internal control and the Project Implementation Units have implemented in economy, efficiency, effectiveness and transparency way, the project management should resolve the wakness as the recommendations. President Slate. Au it Organization T)r' ViengthOng S PHANDONE 6 一户‘&&&&&；…一’ ’司一、〔 ，·“’。‘ &，化一 & f h ___＿〕井＿ 嬌 ·［―「」｀계／i 1__-__---1--―、ービ＿:-__---____--5 ·：.．」―:[[:―卜！계’.／」「，··卜‘1」―/｀」」，」／&- C) C- CD C, cý ø C- CD 0 c> (D C> Jýk A' (0 CO ocý c,,! m -0 CO CQ C) c:) C> c:) eli C\] 0 CD C) 0 V < CL CD l- er CD l,> LU b C, ø 45 o CO CO -ýr = U 00 c,4. 0 0 r- 0ý LO c:) (D CO CD Cý) 0 J2 CO r 0 .0 LL ø M w M LL a CL 0 0 o cu 0 C13 Q) lc> Cd t,, C:> In c; C) < 0 0 0 C-5 Z [ý z, C> clý CL p, 30/09/2016 HGNDPI Pagel Report (GLTRLR1) Trial Balance as of 30-Sep-16 In Functional Currency Soft By [Account No.] Include Accounts With No Activity [No] For Year-Period [2016 - 12] From Account No. [18010-1] To [6719043270-26-1-0100] Fr'. Account Group [01] To [26] UseRolled Up Amounts [N6] Account Number Description Debits Credits 18010-1 Fund From D730 . 1,689,140.37 55210-1-0100 MOF Special Account BOL None DLIs 1,131,988.02 55220-1-0100. MOH Account in US$ BCEL . 39,469.87 57110-1-0100 Petty cash 1,084.23 58110-1-0100 Advance payment 26,467.56 59110-1-0100 Internal transfer 0.00 62120-43230-26-1-0100 Office Maitainance 8,674.12- 63100-12300-24-1-0100 To Joint the Trainer of DHIS2 Training at CPS Province .15,670.77 63100-13212-24-1-0100 Field visit for HSIP-AF Implementation Completion Report 10,664.32 . 63100-31310-24-1-0100 Study visit on SBCC for Nutrition at Vietnam 38,116.46 63100-31340-24-1-0100 Orientation Workshop on Nutrition SBCC 29,310.66 63100-43300-24-1-0100 Training and workshop for dissemination for DLI concept 39,946.20 64110-11100-23-1-0100 Consulting Firm for Supporting the Operation and Management 18,176.30 64110-11300-23-1-0100 Salary for Mr. Viengthong . 18,000.00 64110-31110-23-1-0100 Salary for Mr.Amphone 1,008.00 / 64110-31120-23-1-0100 . Consulting Firm for Supportiig the Operation and Management 4,600.66 c 641 10-32100-23-1-0100 Salary for Mr.Somphone * 2,636.36- 64110-41100-23-1-0100 Salary for Dr. Chansaly 26,400.00Y 64110-41200-23-1-0100 Salary for Mr. Phunthanou 18,000.00 / 64110-41300-23-1-0100 Salary for Ms.Oulayvanh. 14,400.00 64110-41400-23-1-0100 Salary for Ms.Viengphim 8,400.00' 64110-41600-23-1-0100 Salary for'Mr. Vilaysack 14,076.74/ 64110-41700-23-1-0100 Salary for Mr. Khamsaen 9,250:00 64110-43110-26-1-0100 Salary for Ms. Vilailath 4,200.00/ 64110-43120-26-1-0100 Salary for Mr. Sinthai 5,400.00 / 64110-43130-26-1-0100 Salary for Ms. Lattana 3,600.00 64110-43140-26-1-0100 Salary for Ms.Ounhuean 4,543.00 / 64111-32100-23-1-0100 Salary for Mr.Somphanh 4,000.001 64111-41100-23-1-0100 Salary for Dr.Southanou 26,400.001 64111-41700-23-1-0100 Salary for Mr. Phouthason 7,950.00 / 64111-43120-26-1-0100 Salary for Mr. Sysamal 4,500.00 ' 64112-3210023-1-0100 - Salary for Mr.Inpone 3,636,36 64113-32100-23-1-0100 . Salary for Mr.Tinnakorn . 3,636.36 / 64120-11100-23-1-0100 . Consultant service externa,I Consulking Firm for Supporting 2,694.75/ 64120-41500-23-1-0100 Consulting Firm for Verification Agency (Nossal+NIOPH) 89,429.93 67100-43212-26-1-0100 Other expense . 618.38/ 67110-43260-26-1-0100 Fuel (Diesel) 3,041.18 67120-43250-26-1-0100 Office supply maitainance 1,617.36 / 67120-43280-26-1-0100 Telephone, Internet, Newspaper 5,085.34/ .67130-43212-26-1-0100 Field visit 5,672.37 67140-43250-26-1-0100 . Maintainance (for HGNDP/WB) * - . 538.60 67150-43240-26-1-0100 Vehicle maintenance . . 4,358.11 67160-43280-26-1-0100 Maintenance Equipment . 176.38 * 7180-11100-26-1-0100 Consulting Firm for Supporting the Operation and Management . 247.19 67180-32360-26i-0100 Stationary and office supply 1,400.95' 67180-43210-26-1-0100 Support MOH'admih cost (DHC,DOF,NHIB, Cabinet) 9,109.20 67180-43212-26-1-0100 Other Administartion Cost . 1,119.45 Account Number Description Debits Credit! 67:180-43230-26-1-0100 Office Maitainance 207.82 67180-43250-26-1-0100 Office supply maitainance 309.49 67180-43290-26-1-0100 Stationary and office supply 19,040.39 67190-43270-26-1-100 Bank charge 267.50J Total: 1,689,140.37 1,689,140.37 Net Incorne (Loss) for Accounts Listed: 1,199,009.67 Date, 3010912016 tir tor Project Accounant L ua. RJ iiTJnO Founjrkhiam RAT-TANAVONG.