AUDITOR'S REPORT Audit Completion Date: 19-12-2018 Secretary Ministry of Agriculture Bangladesh Secretariat, Dhaka. We have audited the accompanying Financial Statement (FY 2017-2018) of the "Agro- Meteorological Information systems devolvement Project (Component -C of Bangladesh Weather and Climate Services Regional Project)" financed by IDA under CREDIT NO. 5837-BD as of 30t June 2018 and for the years then ended, According to ISSAI 1570 the preparation of Financial Statement is the responsibility of management. Our responsibility is to express an opinion on the financial statement based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free of material misstatement. An audit includes examining on a test basis, evidence supporting the amounts and disclosures in the financial statement. An audit also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion and according to the statement of ISSAI 1705, the financial statement gives a true and fair view in all material respects of the financial position of "Agro-Meteorological Information systems devolvement Project (Component-C of Bangladesh Weather and Climate Services Regional Project)" Project as of 30t" June 2018 and the result of its operation and cash flows for the year ended in accordance with the cash basis of accounting followed by the Government of Bangladesh. The project accounts properly present the expenditure and receipts for the year ended at 30- 06-208. Opinion Status: Unqualified. (Sarkar Moham d Khairul Alam) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: 88-02-8391548 [Ref Project Audit Manual, FAPAD. Page: 4.7.1] 5. Agro-Meteorological Information Systems Development Projeet (Component-C of BWCSRP)- DAE, KhamarbaritDhaka. Project Financial Statement For the month of 30 June, 2018 (BDT in Lac) Cumulative Cret -!od (2011 Cumulative Deseription com Note Prior Period Curen Pro(27 upt Code (ue27) -.2018) Penied up to (Julle 2017)* ue21 .June 20.18 Resources: GOB RPA ) Government of Bangladesh (GoB) 160.0 160.00 ii) Lender/ Donor RPA (IDA) 807.89 807.89 iii) Cash Opening Balance Total Resources (a) 160.00 807.89 967.89 Ex penditure Pay of Ofticers 4501 21.45 21.45 Pay of-Establishm ent/Pay o fCore Contractual Staff4601 1.64 1.64 House Reot 4705 11.86 11.86 RecreationÅllowance 4709 - Festival Allowance 4713 - 2.23 2.23 New Year Allowance 4714 - 0.47 0.47 Medical Allowance 4717 - 0.92 0.92 Tiffin Allowance 4755 0.03 0.03 Conveyance Allowance 4765 - 0.05 0.05 Education Supplementary Allowance 4773 0.10 0.10 Travel 4801 4.72 4.72 Overtime 4805 0.63 0.63 Telephone/ Telegram 4816 0.85 0.85 Internet 4817 0.39 0.39 Vehiele registration 4818 0.78 0.78 ....-..*... Gas & Fuel/Petrol &Lubricant 4823 3.35 3.35 4823 Vehicle Insurance, Bank Charge 4824 1.96 1,96 Printing & Binding 4827 - 5.70 5,70 Stationary, Seal & Stamps 4828 18,72 18.72 Books & Periodicals 4831 - Publicity & Advertisement 4833 3.54 3.54 Training Exp. 4840 24.12 24.12 Seminar, Conference, Workshop 4842 16.81 16.81 Overseas Trip 484,1 Refreshment Cost 4845 2.16 2.16 Transportation 4846 1,97 1.97 Labor Charge/Outsourcing Staff 4851 Consultancy 4874 - 158.79 158.79 Charges Allowance 4883 63.06 63.06 Survey 4886 4893 - 4,51 4.51 Committee/ Meeting 4895 - Other Exp 4899 - 3.58 3.58 Repair & Maint. of Vehicle 4901 2,76 2,76 Repair & Maint. Of Furniture 4906 Repair & Maint. Of Computer 4911 Repair & Maint. of Equipment 4916 - Office Renovation 4921 232.72 232.72 Other Repair & Maint. 4991 - 1.95 1.95 Motor Vehicles 6807 112.59 112.59 Digital Camera 6812 2.98 2.98 Computer & Access. 6815 14.85 14.85 Cumuatie ,Cumu lative Descriptio Economic Note PrIor Period Current Period (2017- Current Code (June201) 2018) Period up to June 2018 Resources, GOB RPA 6817 3.11 3.11 6819 6.60 6.60 Furniture & Fixture 6821 12.17 12.17 Electrical Equipment 6827 12.70 12.70 Total Expenditure (b) 122.48 634,30 756.78 Cash Closing Balanee, i) Government of Bangladesh (GoB) ii) RPA Project Operating Account No.: 4102-0320000672 173.59 173.59 iii) Operating Account of Field Office Less: Refu ndj. -.- ~ Refund (GoB 72 37,52 Total Closing Balance (c) 37.52 173.59 211.11 Total Expenditure and Cash (b+e) 160,00 807,89 96789 -J Agro-Meteorological Information Systems Development Project (Component-C of BWCSRP)- DAE, Khamarbari, Dhaka. For the month of 30 June, 2018 (Figure in Lakh Tk.) 1. NOTES OF THE FINANCIAL STATEMENT: ~--Inception to 30th For the Year 30th Inception to 30th June 2017 June 2018 June 2018 Disbursernent by GOB · 160.00 160.00 Less Refund to GOB - 37:52 -37.52 T'täl _122.48 122.48. 2. LOAN FROM LENDER/DONOR: Inception to 30th For the Year 30th Inception to 30th June 2017 June2018 June 2018 Initial Advance 750..00 750,00 Direct Payments/ RPA SOE Procedures 57.89 57.89 None SOE Procedures Jotal ._ _ _807.89 807.89 3. OTHERS RESOURCES: Inception to 30th For the Year 30th Inception to 30th June2017 June2018 June2018 Project Revenue - Exchange Gains/ Losses - Total 4. Cash Inception to 30th For the Year 30th Inception to 30th June 2017 June 2018 June 2018 Cash on Hand: Special Account Project Operating Account No,: 4102-0320000672 173.59 173.59 Operating Account of Field Office Total 173.59 173:59 SUMMARY OF GOB CONTRIBUTION FISCAL YEAR: 2017-18 PROJECT NAME: Agro-Meteorological Information Systems Development Project (Compohent-C of BWCSRP)- DAE, Khamarbari, Dhaka. LENDER/DONOR: IDA 58370 Government Order Arount Released Installment No. No. Date Revenue Capital Total Ist 12.02.0000.089.20.146.17.277 12-Sep-17 12,30 12.30 2nd 12.02.0000.089.20.146.17.327 17-Oct-17 147.70 147.70 Total GOB Fund provided .160.00 160,00 ess Refund to GOB 37.52 37.52 Actual Amount.Qf GOB Fund Utilised 122.48 122.48 LJ~b~ hH. Audit opinion on Interim Unaudited Financial Rep orting (UFRs)/SOE. The fund was released by World Bank on the basis of IUFRs prepared and submitted by Project Authority to the World Bank, We examined the IUFRs relating to financial year 2017-18 of the project and found that all IUFRs were correct and based on Books of accounts. We have audited the Interim Unaudited Financial Reporting (IUFRs)/SOE of the "Agro- Meteorological Information systems devolvement Project (Component-C of Bangladesh Weather and Climate Services Regional Project)" financed by IDA Credit No. 5837-BD as of 30 June, 2018 & for the year ended then submitted to the International Development Association (IDA) for reimbursement of expenditure in accordance with the IDA Financing Agreement. The audit was conducted following International Standard on Auditing. Accordingly, it included such tests of accounting records and supporting documentations, review of systems of internal control, so far exists, adopting necessary auditing procedures that we considered essential ender the circumstances. a) The particulars of withdrawal on the basis of IUFRs as submitted to the Audit Team are shown in Annexure. b) One withdrawal Application was submitted by the project authority to World Bank for reimbursement for the financial year 2017-2018. c) The presentation and submission of claim to IDA by the project authority on the basis of IUFRs was valid and supported by adequate documentations. In our opinion, the World Bank could rely upon the statement of expenditure to support the applications for credit disbursement of expenditure incurred for the purpose of the project specified in the particulars of withdrawal application. (Sarkar Mohamma Khairul Alam) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: 88-02-8391548 11 Agro-Meteorological Information Systems Development Project (Component-" C" Bangladesh Weather and Climate Services Regional Project) Department of Agricultural Extension Khamarbari, Dhaka-1215 Summary of withdrawal Application (SOE) IDA Credit No. -53320-BD Fiscal Year 2017-2018 Withdrawal Application/IFR Documentation Against Advance in BDT Total Amount Total Amount paid Difference Date No. Qtr Category#1 (Grants) Submitted for by IDA Documentation Works, Goods, Non- Consulting Services, Dec.17- 15-03-18 DAE-0 F Consultants' Services, 5,789,237.18 5,789,237.18 Fb Training and Incremental Operating Total IDA Credit No. -53320-BD 5,789,237.18 5,789,237.18- Prepared by: Approve Kanez Fatema \G 13-- Dr. Mazharul Aziz Senior National Consultant Financlanagement Project Director BWCSR- Component C BWCSR- Component C "VO Auditor's Report on Special Account. 1. We have audited the Special Account Statements CONTASA Accounts bearing SND A/C 0 No. 4102-0320000672 with Bangladesh Krishi Bank, Khamar Bari Branch, Dhaka of "Agro-Meteorological Information systems devolvement Project (Component-C of 'Bangladesh Weather and Climate Services Regional Project')" 2. Our audit was carried out in accordance with international standards on auditing. Accordingly, our audit included such review of the tests of the accounting records and supporting documentation, verification of accounts balance and reconciliation that we have considered necessary under the circumstances. 3. The accompanying special account statement was prepared on the basis of initial deposits and withdrawal for the purpose of complying with above agreement. 4. In our opinion the receipts are properly accounted for and withdrawals were made for the purpose of the project in accordance with lone the above special account gives a true and fair view of the beginning & ending balance and the account activity for the year ended 30h June 2018 on the basis of cash deposits and withdrawals. 5. The special account is being maintained according to the approval of Finance Division. The withdrawal of money is in accordance with authorization of Finance Division. (Sarkar Mohamma Khairul Alam) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: 88-02-8391548 13 Agrometeorological Information Systems Development Project (Component-'C" of Bangladesh Weather and Climate Services Regional Project) For the year ended June 30, 2017 Financial Year 20 17- I8 CONTASA Account Statenient (IDA) NT NUMBER: 4102-0320000672 Type: CONTASA-SND tory Bank Bangladesh Krishi Bank s Khamabari Branch redit Agreement no. 5837-BD urrency BDT Added: Beginning Balance as on 01/07/2017 Amount advanced from World Bank on 13/11/17 75,000,000.00 Amount Received from World Bank on 03/04/18 by eligible expenditure 5,789,237.18 Total amount to be refunded/ adjusted to cover eligible expenditure(1+2+3) 80,789,237.18 Add : Total Bank Interest Received 812,759.00 Deducted: Total amount to be withdrawn/ Documented 63,430,447,18 Less: Paid Tax on Interest 121,914.00 CONTASA ending balance as on June 30,2018 (4+5-6-7) 18,049,635.00 pared by Approved by Kane Fatema Dr. Mazhar Aziz Senior National Consultant Project Director inancial Management, BWCSR- BWCSR- Component C Component C wi