FINANCIAL ATTEST AUDIT REPORT ON THE ACCOUNTS OF PUNJAB HEALTH SECTOR REFORMS PROGRAM WORLD BANK CREDIT NO. 5258-PK HEALTH DEPARTMENT, GOVERNMENT OF THE PUNJAB FOR THE FINANCIAL YEAR 2014-15 AUDITOR GENERAL OF PAKISTAN ISLAMABAD TABLE OF CONTENTS Page Nt. List of abbrevüiatons Preface PART-I PROJECT OVERVIEW AL DTRI S R1PORT TO TIl I MANAG-MEINT -7 FINANCIAL STATEMENTS PA RT- ll COVERING LETTER TO THE MANAGEMENT LETTER lU EXECUTIVE SUMMARY il MANAGEMENT LETTER 12 I Introductioni 13 2. Audit Objeclives 13 3. Audit Scope and Melhodology 13 4. AUDIT FINDINGS AND RECOMMENDATIONS 13.27 4.1 Organizat i in aN « Minagene 4.2 Financial Managernent 4.3 Procurement and Cotracilng 4.4 Overall Assessment s CONCLUSION 9) ACKNOWLEDGEMENT 30 Abbreviations and Acronyns AG Accountant Geieral DDO Drawing and Disbursing Officer DG Director General DFID Departmeni For Inteinational Developmeii EA Executing Agency ECNFC Execulive Committee of the National Eonoic Council EEP Eligible Expenditure Program FC Foreign Currency FoR Freight on Receil GoPh Governient of the Punjiab IRITF Flealth Result Innovation Trus( Funds IPSAS International Public Sector Accouni ing Standards ISSAI International Standards of Supreme Audit institulions IRMNCH integriated Reproduelive Maternal Newhorn and Child iealth L C Local CurreneN LI IW Lady 1Healti Worker IL Managemem Letter 0M Office Memorandum PAD Project Appraisal Document PFR Punjab Financial Rules P[-ISRP Punjab Healih Sector Reform program PHNP Puniab Health Nutrition Program PITI3 Punjab informaion Techiology Board POL Petrnleun Oil and Lubricams PPRA Punjab Procuremeni Regularity Authoriiy PSDP Public Sector Development Program PSPU Policy and Sirategic Planning Unit SDR Special Drawing Righis SkE Siatement of Expenditure TORs Terms of Reference PREFACE [he Auditor General of Pakistan conducts audit subjecU Lo artices 1 i and 17() of te Consuition of the Istamic Republiic of Pakistan. 1973, read with Sections 7. 8 & 1 of he Auditor (enerals (Functions, Powers and Terms & Confdilons of Service) Ordinance, 200E1 This judi of Financial Statenicis of the PSPU, PH(SRP financed by Go ernmeni of the PunpLi and Wt rld Bank for the financial year 20 [4-15 was carried out accordin1g, 1be Directorate General Audit Punjab Lahore conductdö audit of the PSPU. PHSRP durn August and September, 2015 for the financial year 2014-15 with a view tu report significant findings to stakeholders. Audil examined the economy, efficiency and effectiveness aspects of ihle PSPU, PHSRP. In addition, audli also assessed, on tesi check basis. whiher tle management complied with appicabile laws.. ruls and regulltions in mnaging the emuy. [be audit report indicates specific acions that, if taken, will belp the managemern realize 1lbe intended objecives of the Program. The report has been discussed with the PSPU. PHSRP Management in September, 2015. The report consists of two parts . e. Part--I contains Audlior Report (Audi Opinion) and Financi11 Statements and Part-il corsists of Executive Summary, Management 1.eter aiid Audit F-indinges. THe report his been prepared for subiission to fhe World Bank in [erm]s of IAn (Dr.Muhammad Jamil Afaqi) Director General Audit, Punjab Da ted. Place: 1Lahire. 3 PART-I 1- PROJECT OVERVIEW 2- AUDITOR'S REPORT TO THE MANAGEMENT 3- FINANCIAL STATEMENTS PROJECT OVERVIEW Naie (f the Program Punjab Healti Sector Reforms Prorim Sponsoring Auithority Government (f Punjab, World Bank, DFID, HRITF Cost o[ Progran 121itllion $ (World Bank) 90 million POUNDS (DFID) 1%.3 milLin Rs. (PSPU) Dale (f OmmIncceent 30-06-2013 Actual Date of Commencememt: W-1 7-2013 Date ut Completion (as per PAD) 31-12-20 7 EEPs Status: EEPs ineurred during 2)14-15 Rs. 23,4%.841m96S4i ion AUDITOWS REPORT Auditor's Report on PHSRP Financial Statements We have audited the accompanving Financil Statements of Pulljah cailth Seetor Reform Program that comprises of Statement of Reeipts and PaymntCHs.KStaLemenLt of Comparison of Budget and Actual together with Ilie notes forming part thereof for the year Unded 30,1' June. 201i. Managenenit Responsibility h is the responsibility ol Project Mariagement tw estaIsh and maintain aI Systen ol internal controls, and prepare and present the Staterent of Receipts and Pavments in conformi]v with the requirenents of Cash Basis IPSAS, Financial Reporting under the Cash Basis of Accounting Standard. A uditor's Responsibility The responsibility of the auditor is 1 express an opinm on the inanit Statilmei. based n the audi conducted. We conducted our audil in accordance witlh I In teriautional Standardis of Suprene Audi Institutions. Those standards require that we plan and perform the audit to obtain reasonable assurance thai whether the Finaneial Stale nts are frec of material misstatemenls. The audit process includes, examining oi a est basis, evidenc supporting the amounts and diselosures in the Financial Statemets. 11 alo includes assessing the accounting prmnciples used and significant estimaltes made by manageent as well as evaluating the overall statement presentation. We helieve that our audit proviles a reasonable basis tor Our opinion. ln the light of above. in case of present project, the responsibiity of auditor translates in1to the following: To express an overall opinion on the Financial Salements with respeci lo the fact that ile figures of Receipts and Paiients reflected in the Financial Statements pertaining to the portion of budget of ICath Deparmnient. Governmenm of Punjab, designated as FE in the Project Appraisal Document. Opinion: ln our opinion: (a) The Financia) State.ments present fairly. in all material respeets, the Cish receipts lind payments pertaining to the EEP (Eligible Expenditure Program) i.e. the employec related expenditure of Healith Department. Governnent of Punjab, for the year ended 301 June, 20115 and are in conformiity with cash basis IPSAS - Financial Reporting under the Cash Basis of Accounting Standard. 6 (b) Review Of the Annual Appropriation Aecounts o ihe Govcrnmetri of the Punlab for tlie year 2014-15 conducted during Certifieation Audit by this office, provides a reasonable assuranee that the Provincial Health Institulions of Depairtmien t fiealth, Government uf the Punjah have utilized their proceeds for the salary related cost for the intended purpose i.e. lamTier 1 Sechr RINrCIs 'ol: Program Director P'Ucy & S1rYxr!c Plang ULI! Lahcnc w'1u1jh leafl Sector Reforms Projeet IDA Credit No. 525810-PK, DFlD PHNP 2112488 Grant 2(113-17& HlRITF Grant Ni. 15283-Pk Statemeni of Comparison of Budget and Actual Amounts For the Year Ended ,lune 30, 2115 Alnwunt in PA Rupees Budgeted Atul t I)itference Amount Am - Budget and \clual tnon ASII ou! LMW l ANl I NF lO,0W,N joveiiiei o tile Punjah 29. 863 .25.00 24 .7SQo97.258 ?7;.-Z8 JS,j I External Assimtance: DI ID * 6 1X3 l.130530 2.3|.130.53 0. Wrld Bank 6.1 101.062100 10t1.602.100 lI R 1 11 6.1 -- 1 ihtal ReceQipt 31,796,048,63(1 27,622,489,888 4,173,558.742 CAýIl OIJTFLOWS kV S I loD I'mplocc Related lxpenses 7 29863,26.00 23 -, .841.093 846.l I L.u0 External Asshitance: DI) 6.1 l.83.d30530 1I92.73u.5> (93.5<9 Wørld Iank 10.662. l00 708.012 I IR 111I 6 - - Jlital Payllenis 31,796,048,630 25,422,279,628 6,373.769.,002 NT CASII FLOWS- 2,2U0,210,260 (2,200,210,260 'Auttl.l anilh(s encm|pss h.¯oil cash1 alld th]rd par() e1t]emenV. 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Q � а ш �ц гх �, а а о о а а а а о а о а а о а а а а а -_� ш и �, а о о а о а а о о а о а а а а а о о а а G О Q а 4 а а а а а С7 а О д С7 а � � �' "° � �г3 �д Oi �* и�р г� т 1� � п3 i� � м г� о0 �[.А � � j � � �, ' �i7 а О'� и'1 �•--� о0 б1 ГЧ гт1 и"5 � DQ Г� DQ �U С7 V1 С [С С � С г� а��!1 бi н гч �.С� � �r'i .--� .--i м�� О� а77 rV � � � � с# г� са rn й ui �п гч и� rn гч rv г� va о� о7 rri � j � ь� ,--Е н р � оП Г� .--� т 6� �--i н n С] м а�д � ❑�7 гц �л ш г- гч ст г.� оо �* �r+ т т а а н � гч г� � ni •--± r•v _, N �,,. Q 7 � а "' � L � а� � - . � }' .� гt а -� � L � о � сс а У р � � ц�. г� z� ° а cr 2 Q� °1 х} � и� J� Q в¢ г� w z а��� �� пs � w � � п � � � � � а � � z � ~ � � Q � � � х ° У � � 0 � {- Q Q Q�� Q=� Q=� � ш � Н а.+ � � i F-- 2=� Q�� У Q� 0�� й v�i +�л л с rt7 '� L а Q т т U С7 ь� L7 L7 � 2 w�i � �°�а ¢ а а а а¢ а Q Q� а¢�¢ а Q s� � ,� � � � •