Phone : 4258174 4266034 Office of the Auditor General 4255707 A.G. Pa: 977-1-4268309 Fax: 977-1-4262798 Post Box: 13328 Ref. No.- 20 18/19 (2075/76) Babar Mah1-, Xathlnandu Nepa Date: January 10, 2018 INDEPENDENT AUDIT REPORT The Secretary Ministry of Finance Singh Durbar, Kathmandu Report on the Financial Statements We have audited the accompanying Project Financial Statements of the "Irrigation and Water Resources Management Project" Financed under the IDA Grant No, H902-NP & IDA Credit No, 5344 NP as at 16 July, 2018 (32 Ashadh, 2075) and for the year then ended and a summary of accounting policies and other explanatory notes. Management's Responsibility for Financial Statements Management is responsible for the preparation and fair presentation of the Financial Statements in accordance with the Government of Nepal (GON) accounting policies and relevant practices. This responsibility includes: designing, implementing and maintaining internal control relevant to preparation and fair presentation of project financial statements that are free from material misstatement, whether due to fraud and error. Auditor's Responsibility Our responsibility is to express an opinion on these Project Financial Statements based on our audit. Except as mentioned in following paragraph, we conducted our audit in accordance with the INTOSA[ (International Organisation of Supreme Audit Institutions) Fundamental Auditing Principles. Those Principles require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements, The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control, An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements, We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion Management letter highlighting areas for improving financial management including compliance with financial covenant is attached herewith, In our opinion, the Project Financial Statements in all material respects, give a true and fair view of the financial position of the "Irrigation and Water Resources Management Project" as at 16 July, 2018 (32 Ashadh, 2075), and of the results of its operations for the year then ended in accordance with GON accounting policies, We also report that funds provided under IDA Grant No. H902-NP & IDA Credit No. 5344 NP has been utilIized for intended purposes. In addition With respect to statement of expenditure (SOE) a) adequate supporting documentation has been maintained to support claims to IDA for reimbursement of expenditures incurred; and b) expenditures are eligible for financing under the above mentioned IDA Grants. g u;Gutm uram Gautam) Deputy Auditor General erfanet npr Vt Page wws oagnep.gov a7p Wfi W 7Trfr fl;fa n;1TTkrrw~tf'4 f~iur- R"-T Government of Nepal Ministry of Agriculture and Livestock Development Department of Agriculture Irrigation and Water Resources Management Project (IWRMP) COMPONENT D (DOA Part only) IDA Grant: H 902-NP,IDA Loan:5344 NP (IDA Project ID Number: P099296) IWRMP-AF Audited Project Account FY 2074/75 (2017/18) Reporting Period : July 16, 2017 to July 16, 2018 (2074/04/1 to 2075/03/32) Kathmandu AA 4.4 Government of Nepal 6 Ministry of Agriculture and Livestock Development P1 Department of Agriculture 40ept 6 Irrigation and Water Resources Management Project (IDA Grant H902 & Credit 5344) Audited Project Account of 2074/2075 (2017/2018) Contents 2 Financial Statements Report I Summary of Sources and Uses of Funds Note ! Statement of Gon Fund & Gon Reimbursable Fund Note 2 Summary of Statement of Expenditure by GON Line items Note I Statement of Budget Release as per FCGO Record Note 2 Budget Release and Reimbursement Details Note 3 Summary of Sourcewise Expenditure by Category Note 4 Summary of Sub-Projectwise Expenditure and WUA Contribution Note 5 Summary of Sourcewise Expenditure by Category Note 6 Cash Projection 3 Bank Statement of Nepal Rastra Bank ＿·啊 一－－一－～一－～一－---－一 С N �r � г+ � �^ � . N � м yry.. � ГУi r С�' � � "° ч_ +°-. Я у С . �• . _ �. ` � ` � _ 'V 0 � А .. А 1ч. ^ ,д 9i -. • •. �в и. � р �` йгчr ".�' .. ..$ $ � � � � р � v т й 'т й й � � ' �+, д � � � о°да м а: о�о `__'_ . рΡ � и t и о г7 r .гд л�-' .• �. й �� S� а�� м S ' а�'�а ' � р о4 � о � � � � ���Sё�м� а��а��м� 'г� 4 = Рг� W йг�г�� n��. с�=" ы "н�. �. иr, г`чуΡ� й п. о_ Q�, ц� �° 'а. 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С�+ С7 Р' ь..1 ,� .-�1 � С п и+С А х v � мv ик+Р � �` N... � � м ��цlа'�����`'�li.д��� ��� R. , �?а ��, °�j � 4 у_ , ��� ��-су ¢ �� , а � � � ' � �'С �. у п;. � w�� '.: .. . -� 'С �. у]С' г�r t� ' гдт •� °''�? �� Q ��" t1WkMP-AF Audited Project Account Governn-lent of Nepal Ministry of Agriculture and Livestock Development Department OtAgriculture Irrigation and Water Resources Management Project Component D (DOA Part only) Statement of ]3udget Released as per FCGO Records Y 2074/75 (2017/18) Reporting Period : July 16,2017 to July 16, 2018 (2074/04/1 to 2075/03/32) Amount in NPR S.No. Budget Programme Approved Annual Released Amount Head Budget (GoN+IDA Balance Budget Grant/Loan Year to date Amount 3121243 IWRMP 96.445.000 84303,010.20 2 3121244 [WRMP 25,645.000 12,141,99() Grand Totalof IW P -DOA 23,982,992+0 1,662.008.00 1. 122,090,000 108,286,002.20 13,803.997-801 Prepared by: ......... ........ Approved by. Mrs. Sunita Karki ...... Accounts OfFcer Mr. Rajendra Prasad Mishra IWRMP, DOA Project CO-Ordinator I WRMP, DOA pF 'Irrigation and Water resource Management Project IDA H902 Grant NPJDA Loan 5344 NP eporting Period July 16, 2017 to July 16, 2018 (2074/04/1 to 2075/03/32) Y 2074/75 (2017/18) Budget Releaseand Reimbursement Detais Note 2 S.N Portculars Amounc in NPR IsTirinrisser L"d Triise ed Tinrisier Yumularto toIata A.Release of CoN Fund (Only taken into 8.297,345,.c rnise 3dTiuitr Vart al umu alv t åt ro'ec A\C 4.020.152.26 1 517125.00 1.286-878 10 Release .04 97 10,716.-549,70 46.257.029 50 31473J90 40 492770393850 18.297,345,76 Release of IDA Loan Reimbursable Fund 48,358,163.90o 185,327 1177800 5o ,057210046,63 79 Dir 35a6 90 88,307-00 0 8 0 47 4173 12irDsn n- 05 4P200 60,263,584,90 Sub-Total 447,419,095.83 12,233,674.70 47,732,214.60 48,320,112.90 108,286,00220 / 555,70-,98.03 Less 4,3,1.0 4 2 .0 0 .aTansfertOCONTresyu A/c Ka 7-17 327.29442890 57.746.35077 10,7 Transfer to GON Treasur c Ka 7-15 2780939 7,080,0700O 7 7 11.905.838.00 49 Direct Paynent from Desi naled Account Transfer to Ka--6 Beruu Ståb- Total 368,3572,522.8 64,826,420.77 10,716,549.70 93,292,259.00 A ~ ~ oa GO Fund) 78,846,573.03? (52,59 7'.7 3795649 168,835,229.47 537,407,752,27 Tota AO- - -.ud.52 2 2 , 6 07 37,0,664.90 (44,972,14610) (60,549,227.27) /7,297,345.76 A. CON RePbursabledFundDAG14,020,152.26 1,517,125,00 1286,878.10 1,473,19040 4,27719350 18,297,345,76 B. GONoRein1 14,020,1.5226 1 ,517 125,00 l,,7& , 3104 4,277,193,50 .18,297,345,76 GON Reimbursable Fund IDA Gran 57.74 6350,77 754 0.479,80 (46,257,029.50) (57.7 9.7, 77 COSRiuub-TeunI1or/) .80,00.7700 (7,081 070.0 1 8,307-00 (188.307.00) p3a 00 Sak- Totee (ji> 64,86,420.77 .54,l09I,871.07> 35,728,786.80 645365 ) 648620) Total (1+11 78,846,573.03 (52,592,746 07) 37 01,66490 46,445,336.50 ) 64,227.7 9 14,972,146.10 (60,54 2 7 Prepared by: Mrs, Sumltal Karýk Approved 1l\ Accounts Offi Rajendra Prsad Mjshra IWRMP DOA Projet Co-rdina tr IWRMP DOA Government of Nepal Irrigation and Water Resources Management Project Component D (DOA Part only) Reconciliation Statement of Reimbursable Grant (Details) Reporting Period Jul:16,2017 to Jul 16, 2018 IWRMP H 902 Grant & Cr.5344 F.Y. 2074/2075 Bud et ex e. & reimburse. balence as er FCGO N Particuler IDA IDA 0. Reimbursable Reimbursable Total IDA Grant L an Reimbursable S eimbursable Fund outstndin of 207312074 57,746,350.77 7,080070.00 64,826,420.77 Bud et Relaeof 2074/2075 Budget Head 3121243 168,120,395.70 11,905,421,00 780,025,816 70 Bud et Realease of 2073/2074 Bud et Head 3121244 23T982,992,00 - 23,982992.00 2 Total Bud et Realease of 2074/2075 92,103,387.70 11,905,421.00 104,00 ,808 7000 Grand Total 149,849,738.47 18,985,491.00 168,835,229.47 Reimbursment FCGO Fund in 074175 114,719,929.97 7,268,377.00 121,988,306-97 Reimbursment FCGO Fund in 22/08/2018 35,129,808.50 9,390,792.74 44,520,601.24 Reimbursment FCGO Fund in 30/10/2018 - 236312, 236312 4 Total Adiustment & reimbursment 149,849,738.47 /18,985,491.00 168,835,229.47 4 Total Outstanding Reim. Fund. nBudget expe. & reimburse balence as per Project P DOParticuler IM DO 0. ~Reimbursable Reimbursable Totbuable Grant LoRamusal IReimbursable Fund outstndinU of 2073/2074 57,746,350.77 7,080,00.00 6486207 Bud et Realease of 2074/2075 Budget Head 3121243 68,120,395,70_[ 11,905,421 00 80,05167 Bud et Realeas of 20-7327BuetHa 3121244 23,982,992.00 - 2,92920 2 Total Budget Realease of 20731/2074 92,103,387.70 11,905,421.00 104,008,8081 Reimnbursment FCGO Fund in 074/75 114,719,929.97 7,268,377T00 ,121,988,306,97 Reimrbursment FCGO Fund in 22/08/2018 35.129,808.50 9,39011792.74 .44,520,601,24 Reimnbursment FCGO0 Fund in 30/10/2018 - 236312, 236312 4 ToaOTta Adjustrnent reimbursement 149,849,738.47 18,985,491.00 168,835,229.47 Prepared by: ......u Approved by ... Accons. Once Rajendra Prasad Mishra IWRMPnt DOAfce Projet Co-ordinator IWRMDOA WRMP DOA Audited Projeet Account Government of Nepal Note 3 Ministry of Agriculture and Livestock Deveopment Department of Agriculture Irrigation and Water Resources Management Project Component D (DOA Part only) Summary of Statement of Expenditure of D Components as of Audited Projed4AeC V 2074/75 (2017/18) Reporting Period : July 16, 2017 to .Iuly 16, 2018 (2074/041 to 2075/03/32) Line IDA Cumulauive V 2074/75 (2017/18 Amount in NPR inem Cat. Descripion Expenditurcup toCumula Nt,mLast CeY Approved Expenditure Balance Budget % Expendiure to No. 2073L420117) Annual Budget Year-to-Date % Amoumt Date 1 2 ! 6 lP0T(7+_ONEX4=(5+I) CSaryEPNEs1,201 26 632,0 ,7,93.59 67.66 2,044,806.50 32.34 18,297,345.76 21111 Salary 124,770.15383,6,256 7.3 153,8~ 82 1,2.5 21113 AIoaie3866012,0 10,00 8391,500 1.5446.0 2211 3 0lher Alwance 21121 Clothin and Unifonns 240,000.00 0 160.00 33 38,500.00 22213 Insurance 327,739.25 500.000 64318300 1284 435,817,00 87. OFFICE OPERATING EX ENSE 53,749,165.49 22,024,000 18,657,826.70 84.72 3,36,r73 14 11 Water and Electricit Charges 386,088.95 400.000 281365.0063.0 2. 7,46,9 22112 Communication Char es .70i35 _. 4 19.029.66 6,454 22)_ House Rern 404,06000 9-2 2039007 2221 Hos et~860 000.00 1,800,000 1690,000.00 93.89 10000 6.1 4552,000.0 22211 Fue Veicles and Oters 8313,851813,02670 874 44,97330 22212 Re airs and Manenance 8,00J7 220000 2,53,53699 88.9 367,46301 11.41 30.934.374.38 22311 Epens es270610 870,000 2,786,412.01 97.09 83,587.99 2.9 0 747 72.1 1 22611 M&E Fx enses E n231,103.00 560 ,310 0 8.57 1655,690,00 19.43 28,570 47,00 2271RiCE XENSES 2,3939 964,315.00 61.82 595.685.00 38.18 3358 4180¯ SERVICE EXPENSES 2590,365s,19 7. 99 55,999.00.00 . 49,462,569.00 88.33 6,536,431,oo 34,76 299,827.766.99 22411 2 Consulting and Other Service 99.94 996 C1arses 21,658,375ý37 . .360.000 6b,86O , 733.314,0 28-285,061.37 22412 2 Consuling and Other Service 70 08 . 45 22512 6ares 3 37,231,07 1,809.000 1,809,0ouoo - 5.446.23.7 221 elilr50.4892.727.55 11,310.000 il 9,906,700.00 87.59 1,403,300.00 12.41 60.389.427.55 22612 2 Proprai Travelin Cix enses 7,314,79800 - 22522 2 Prozrami Ex enses 167,272,066-00 . 35 520.1000 3 1,120,t83-00 87.61 4.3998 1 7.00 1.9 98324,0 26423 4 Other Eitity.. Capital Grant 48,3 8,163.97 12,100000 l ,905,421L() 98.300 CAIPITAI. FORMIATION XPENDITURE 80.926,416.19 25.64 0 23,982992 9352 29311 Furniture 734,446.61 250-0-- ,20,0000 6 10 4,90940.6 29411 2 Vehicles 39,292. 10 00 17. . 16,785.966200 98.74 214.0 00 1.26 56.078.476,00 29511 Machiner and Other Equ ment 40,899,459.58 8395.000 77,026.00 85.73 1, 97,93400 .2 48096,48558 Grand Total 447,419,095.83 6,00220 869 13,83,997.80 11.31 5,75,0983 Preparedby rsu Approved by Accns O,S icear iMr. Rajendra Prasad Mishra Accouits Officer Projeci Co-ordinator IWRMP, DOA IWRMP. DOA 丰 IWRMP.DOA 一一一一一一一一一一一一一一一一一－一一＿ rvet Accou,1t GOverfIment of Nepal ký Note 4 Ministry of Agriculture arjd Livestock Developnient Department of Agriculture Irrigation and Water Resources Management Project COmponent D (DOA Part offly) 90 Summary of Cash Withdrawal Loan 5344 (Dishursement) en erio V 2 0 74175 (2 017118) to 207,103132) Report 1 11 1 d : Jul). 16, 2017 to Julv 16, 2018 (2074/04/1 S.N ReqteLýsled Valuc Dishursed 0. NV/A No. A ýJSD Datt CjiIe4,oried in USS Ådvunced Veposit 5 l - 2 3 rotat USD 5 Advancc fialancc 3 4 5 10 l l 12(11-10) A-Cumulativea OfLastyear 5.53,182.18 2 387.642.92 553182.18 165 539.26 B. Durin Re nin Period IDA Cr 5344 Loar IDA Cr 5344 1 ni. - 3 1 l ý439.65 - 154.099,61 IDA Cr 5344 Loan / D01 - AF - 8 --"i 5 86,048,19 IDA Cr5344 Loat / AF -9 1,1 ý9 -Oc (- 18 Total of Reporting Period (13) 1 6 C. curvi orfin Period S.N NV/A No. Requested valuc Dishursed 0. Amount USD Date Cat w led in N 1-11 Advsmietci Nposii 5 2 3 4 1,0t11 NPR Adance Balancc 2 3 4 6 7 8 10 111 12 0 1 -10) A. CtilomjialiNýe as of Last Ven r 553.182.18 40,098,093.90 ý 40.098.093,90 (56,941,059.23 16,842,96533 Durin this Re orrfin Period A Cr 5344 loan J DO] - AF - 6 - 2-Nov- 17 IDA Cr 5344 Loan / D01 - AF - 7 IDA Cr 5344 Loan / D01 - AF - R IDA Cr 5344 1 -- -- ' - - I . I -rota I of R e nä-ri -- P-A- 6.321.26 326.321.26 2,326.321.26 996,204.41 19.925.ä 20,16-5,491.) 20,165,491.00 2.326, 21.26 996,204.41 o Reporfine Pc i I 1ý i =0; 11- t-ujilulative a 73 7,84 60,263.584.90 59,267.380.49 996,20-11 r i S.N Requested value DjsuUF-SCU XVIA No. Amount USD Date Ca te Advanved Dcjýsjt s 1 2 3 4 Total SOR Advancc llnianet, 2 3 4 5 6 7 8 10 1 l A. Cursluintli- --- of Last Year 35-3,182.18 276,267.08 276,267.08 392,716.32 B. Durätp Rciortin Period IDA Cr 5344 Loan / D01 - A l- - 6 2-Nov- l 7 IDA Cr 5344 Loan / D01 - AF - 7 7-Feb- l 8 l DA e-, 5 u -1 ` I , - - ' - - 17 8 IDA Cr 534A -01 Total of Re - - .92 1 19 , il i 14 81. 146.99 C. Calillilla(ive;is of 11 407,097.99 Prepared by: ... ........ .. . Approved by: .. .... Mrs NR alendra Prasad Misbra Accowits OlAcer Prqjcci coordinator IWRMP, DOA IWRMP, DOA tZF Government of Nepal Irrigation and Water Resources Management Project Component D (DOA Part only) Reconcial of Cash Withdrawal Loan 5344 (Disbursement) S. N WIA No. Value Date Disbursed DOI Disbursed DOA o.part in USs part in uss Total in USS 2 3 4 5 6 A. Cumulative as of Last Year 2016/2017 - 17,233,961.94 553,182.18 17,787,144.12 B. During Reporting Period IDA Cr 5344 Loan / DOA - AF -9 29-Oct-18 19,925.66 19,925.66 IDA Cr 5344 Loan / DOI - AF -7 15-Sep-17 4,714,904.34 - 4,714,904.34 IDA Cr 5344 Loan / DO] - AF -9 14-May-18 2,609,867.15 - 2,609,867.15 IDA Cr 5344 Loan / DOI - AF- 14 1-Nov- 18 516,709.77 516,709.77 Total of Reporting Period (B) 7,841,481.26 19,925.66 7,861,406.92 Cumulative as of Reportin Period (A+B) 25075,44320 573107.84 25,648551,04 N W/A No. Value Date Disbursed DOI Disbursed DOA o. W/A No. Value Date part in XDR part in XDR Total in XDR 2 3 4 5 6 A. Cumulative as of Last Year - 12,381,866.78 392,716.32 12774,583.10 B. During Reporting, Period IDA Cr 5344 Loan / DOA - AF -9 29-Oct- 18 - 14,381. 14,381.67 IDA Cr5344 Loan / DO! - AF -7 15-Sep-17 3, 70.1 3,311,470.17 IDA Cr 5344 Loan / DOI - AF -9 14-M 11 1,822,431.11 -DA 1-Nov- 372,768.82 - 372,768.82 Total of Reporting Period (B) 5,506,670.10 14,381.67 5,521,051.77 C. Cumulative as of Reporting Period (A+B) 17888,536.88 407,097.99 18,295,634.87 Prepared by: . Prepared by: ..... Mrs. n ri RaJendra Prasad Mishra Accounts Officer Projet Co-ordinator lWRMP DOA IWRMP DOA 一餐 一一一一一一一一一一一一一一一一一一一一一一一一＿ и а а � Q, � � � � - У �. ь �� У � � У � ь Ар.. , � У � С7 г��7 С О р �. �а � С С� С7 4т^ � v+ !'V � д�О � � �� Т`! И t7 Nx У � � У ^� У О Vi У. СО Q У О ь ti0 У С У С , *" � м] И � � р м � '` � � � о�0 � N О6 N �М пу и CFi 1 У У У У У 1 У 1 У ь У У 1 У У ь У У 1 У 1 У 1 ь ь У ь У У У У ь�� У� е У У У У ь ь� У У У У У У У У У У У ь ! У 1 1 У У 1 1 Q v с� � и е� а о с,� с а с о v � с о +г, о о Q G С и N О Q G7 д Сг V7 С 4 С� . и N 4 С � t� С7 @ Y1i . О С� G 4. �О . п О С � � � � О� ® Q М � G q �.. �� N С �. �' о v er п ег w с с Уг; о; с ет с й � о о° ю а С й' N� о�'о a�r v; � рр' �� ,,'�� с а; с о м rr, q м й tr о м т "�' � ,а°f, 'а rч м г^�'! м У� У ` „�} У У ь 1 1 1 1 1� 1 У 1 1 1� 1 Wд r? 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Capita] Gråm 12,100,000 - - 100 12,1{)0,()00- 22411 7-160,000 7ý ,360.000 100 22412 GS-l- Consulling & Offler service Charges 1.809.000 100 GST Programnie Fxpenses 46,830,00o 46,830,000 100 22512 GST Training Serninar 11,310,000 1 Ul 0,000 100 22522 GST Programme Expenses 35,520,000 - 35,520,000 100 Total of Recurrent Budget 96,445,000 6,322,000 78,023,000 - 12,100,000 91et Sub kleadin 3571034 (Capitnl) 25,645,000 - 25,645,000 2923 GST CaPital Improvement Building- 250.000 250,000 100 - 29 11 GST 4 Wficel Drive (2 Nos) 17,000,000 J 7,000,000 100 GST Motoreyele ( CNos) - - 100 SubTotal (kr N,cqj icleý% 17,000,000 - 17,000,000 29511 CS'l, Macljincrý, & 0(1), E(ILlipIllen, 8,395,000 - 8, 3 95 ý 0 0 0 l 00 SubTotal or 0 - 8395000 Grand Total 122,090,000 6,322,000 103,668,000 12,100,000 Total of 01P 28,346,000 6.322,000 22,024,000 Total of GST 81,644,000 81644000 Total or ISC 12,100,000 preparea by: . ...... ....... Approved Ky: M r-s, Sunita kark! ......... - ............. 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Nепь. !hA Rem. 1аА Rem. 1 Oiatrfet AgeAa,oHice Jhapa _ � 2 Оlsrrlci Aqr.t)e.n(Псе 5unsari • • ' - Зб.�з,� 3и,рбб дS,П11б z•10,або з Ruglonal Apr.9ir¢е[w Магапд _ • • - - +$.ииП 14.бай 2и,По6 8и,а]б •1 1WRlИР OpD L,a1ft иг .� • � - .. 2-s,фб ' 9ь,а4г.ПП � i23,9{8 � 75,UдU р 3,5Gc,u16,$б 1П2.flиП У3у 4би . 111й бб W.18J � 2и1,354 294,и61 1.бци,Пбt7 1,Б3t,JЛ$.7и 1,35S,7иг.99� 1,8б7,7йбАF 1.8i5,б7и 6 Reqiana7 Agr,pirector Lalitpur . - Ь C115tгVCfRqГ.OB.[1КiСВВаед.. . . - � - ' ' S'� • Ч1м3б`1 ' 7},ни5 _ 7 бlatrlci kqr,Ue.aKce Pana . _. . . _ . - • хЧ,433 14,615 � iз6,бП0 . 8 111к1мfCt pgr.Oe.aHiee Nawalparasi _ _ - 37�� -�,� � 20.25.с IS.I,puП 9 СlfstricfAgr,LTe.offce Rupandnhi - • . . 33•'1�t Зи,би0 15,ииу � гйиДиб 14 UЭstrlct AgrAe.officB Кapil�aslu ,. , � • 18,ПБ0 15,4(р 1П,Пии 150,1жю 11 пi8МСtАдГ,04.0!#ceAYghaКhechi . �- � • - 1и,ПQи 1i,uu4 2П,1К1аУ lii,SVб 1г QiжtrCct Agr.Oa,vПice Ра1ра _ • - - 1�,бии IS,oбU 1б,иии . &П,иrЮ . 13 oьstпctAgr.oe.otrsacuYmг _. • - - • Уь„sY7 1Ч,чо2 Уа.и1ю 7ь.оои 1�К oistrtct Agr.oe.oПicrr 5рап)а _ • - - • ги,4бб Y3,asu 1о,ППи ии,ииП 15 i)fstrictqgr.бa,o[BceTanaNun • _ • ` - - 7г,IXю 1Б Oialrfct Agr.Qe.office Gдrakha - .. . . . • Iи,4иФ 15.119и 1и.иии 1Бfl,иПП � 17 Qkstrict Agr.Oe,atree Мамнпд • - - • - • - Т IбА3 ь I §,� � УП,бпи _ 18 OistNct ддr.бе.о�се LamaJung � .• ' • н,с5и 1�1,и5П ги,биП ни,бби � 1ч RegianalAgr.DirectorPokhara . - � . � Уя,иби ts,tКq � УП.й7rr 8П,1юП ° ' - 25,ииП 3б,772 72.1дЧ 64,1�.А 2о D1sirPct Rgr.l]e.office Кaski . г! l7fstПCtйgr,p6.4tTiceParЬa; - _ - - • 1$.ПП4 tc,[Кю 9.9У4 2�1б.Оби 2г pЭstrЭct Rgr.Oe,vFfice Baplung � _ - • • - У8,иии IS.ППи 10.опб г58.Ф5б�. 23 ©f5triciAgY.Da.4f�iCeMyagtli - _ _ . ' - • 18'� 1=,аиб l0,Пр4 S2,ОПи гд pisErict йgrAe.office 1Auastang _ . ' - • ни,игq 2с plstrict Agr.i}а.аlfica Mugu _� ° • I z,14и 9,7с11 1,к[ць . гб lэisцictAgr.Ue.oFficapnlpa • - � • .. - lн,UУ1П 13,0+14 УП,1и]и нб,lюи г5 District Аgг.Сю.отса Hum1s • _ ' • 1� 15,иии 1П,тw � нгr,ППп • - • • rs.uuu У3,�ю УП,Пип 3г.Пгю k'+ Dislrfct�..Agr.De.oFfice.lитlа - . . . ` 28 OгStrict Agr,Cle.aFfice Nalikpt _ _ _ ` - Уа� 15,иии tu,uuu ни,бии � ' • � га,бб0 1а,ПП{1 1и.МiП SП,бСК1 - г9� Е}isцict Agr.Oe.office Rukurn . � � 3и оlatriek Agr,Lfe.ulflce Ro1pa • - � • • _ . 1� lS,боо ги.ииП на,пби . . _ . lН.бии 1:Ч000 1UJ1ПП цПJ1П1} � 31 pisцict AgrAa,office Puythan . � � ' ' Р3,баа � 20,ВПП 1 i.ииП ни,иии 32 Olвtrict Aцr.Da,office �ang - , � � . - - - - - z�.s2т 7,ьис У3.ьЧи ь�t,пиП 33 Oisteict Rgr.Qe.omce Salyan . . . . . . . _ - - - Уч,ипп Ус,ииб s.чц,� У3и,ч3.з 3�1 бfstrБc4Agr.Dn,offЭccBake • _ � . • ' ' ° - Э6.�55 1i,2Фи 1у.7ии г�П,ь1U 35 Qisirict Agr.pe.pfficп Bardiya _ _ � � . .. . ° ' ' • • 7.Ч2J 12.311U . 12.41б 14и.IXЮ 3G RиflionaR Agr.Girecicr Surkher • _ . . � - ' - 2.'ибии и2„ПZG 131,Пби КП,1Щи � 37 ��4iairict Agr.i?п,оГГiсе 5urkhei _ - _ - _ . . 2П,1)W ., 3.Utl1Y � 1ЬП.tКН1 ' 3S C1i5lгictqgr.Clu,Dt(icuJafarkOt . - - �� � ` . . . _ 2S,11иП R4.{И14 r5,i11111 $П,11ПU 34 Diнtyct Agr.pg,uKfice paiiekh _ _ � . - • - - - 1б.иtнн] 14ДУ11У ЭП,ПlК1 �. .ди,1д2 � aU Е]isuici Agr.pe.affice Kai.1slf _ _ � � ' - - ' 1N.11ПП 1:.1Кю � tU.ПП1i К1i.UПi? '. д3 Rvgicnal Agr,f]inrctar Ooti • � � . . - ' - - Т.4,11ПУ1 - Ч1,Еi5 У23,$и2 7$,Пии Jz DiSirict дрг.[]e,p(fiee ПоN _ - д3 Оlвtпс! Agr.t)е,оlГ;сс Achham _ • _• • - - • � - 1б.бlю IGП,гнЧ1 Ji [}i4гricf Agr.R4.oHYce бajura • � . "� - • ' 23.Лии IS,ПпП 15,бпП 33.7$3 � - ° 2и.ППQ 2l1,t1tW 2t1.Рб0 � RП.fN1(I +,5 �бistricR kgr.pe.u(Гс� Bajhany _ _ _ � iŭ Districtqgr,Do.oNEccl7aмchula - � + - ' 18,ППи Ys,UП1i ьи,иби ни,биП ��т Uislrici�. Agr.бe.office 8aitadE .. _ , -� • Уб,ьаи� 3.d,4RF ьп,[нхи ' тс,2гцУ ан бratr}ct Agr,pe,afTice DadalдNura _ • �� ` - 1н,ппП Ус3ьиП еП,ипи нП.пnп.. �4 ЛislrictAgr.De.a(riceКaдchanpur _ . _- - .. . • .I^г,ПiьП - ь1r.lнил илп,lинь .. . � - • - • Уидню 15.UПи Iя,ЧтП 2-1u,UUu Тигн1 иГF.препlпШь� иГРь•вjес[ З,иБ$,б1и i4 ���� 1б2,Uби [ 133,51Ю ь 112,5{1!} ,.� Ы,К$} � 1$4�г '�ур,1�1 �� [,69q,ППд , Z„813,бХ7 х` 1,и.4з,:.77 +� 2,78G,�г2 ; Б�iiR6.б8G � � * :� .���:� ,� ��..��` �д 8 у _ �и (: , .: �r� � 2 � �S�j дif ... _ С% � `�г�jС�', д , � � . . 1�r��г � ��- Line 11гпь. i.ine 1[ет � L4@е f[е1п Linp Rern Line ftem L,i�.ne 1мт ,' .. � � 4.ine ftern .32;12 дther 22S[г � . (7'pяininy , Т2-К22 22б11 Z371Y[tlis Зба23{pifcer TnlAlRecu��n1 �^^'1Fе � iРгоЕrит {пi&Е rellHneous Enli 2431i S.Сь ;ьппи оГ ыhе иПSге сlчигgе) SclпЕпяг} �Р��1 Esilнч3еsJ Exp..j Сгви[ йес. Ен .nsesl ..fFnrvitиrcJ. lб.1 Кет. 1ЛR Rem. 1QA Rem. �. 1дА Нет. 1РА Rem, 1Dq Lonn. Gori [DA Кего.fr•.rxni 10л 1д,+1 � Rem.L@ии то1я1 Rem.Grдn[ ] diвйict Agr.d?е.аРГсе Jhapp • БП,4ПU E.,16'+,3о5 i i4«-1П 2 diatrtc[ АдгАе.@fffCe 5unaari � -� - x,64a,1S8.uo . - 2,о48..188,ПП бП,ПП0 787,625 1Пи,{Rn0 - _ 1А82,Бё.4 � 3 R@giana� Agr.Пir@С[or А6<ыга.пд . - � � - I,и83,Бi5.ПП . ° 1ПQJIПП - d15,iiП 1[i,kqu.ПO ° 4 ПM1гRЛАR ОРР] Lагариг 1,вич,иии 7.vэи,тан 1 5ч1,s.с1 г,Б3и,5ли яь•l.s1s 4м1с,�21 ад7г,1ц3.си 3� б RegionalAgr.Diract@rLaП[рие - - .3aaR7x.7u 9,�us..13I 59,ууи,Би7,3и . гs2.s3s v3.1ar ' . _ Б Dlstrict йgr,d@.affic@ Вага ` а�•У 21 � - i56,l3д.ри . ' �иППд . 53ч,i7и 47,д2и - _ Я72.J38 � 7 бisEriCi йgr,De.cNce Рагва . - ° 8г3.д3н.П@ - 6u�a1u0 551,30@ бТ.ЬЗП - ' ч3й.12S 8 A18tfic{ДgГ.О@,@RiCBF1дWa1 BГdgi . ' 42и,12S.ФП Р Ье.оПо боr«чs е4,тси _ _ [,оас,т73 4 дlarictAgr.da,oPГice Rupand@hi . • [,аат,773.и@ _ .. Ьи,иП0 7f6,55Ю 1и@,П1iи - - 1.и79«ч0 . 1П DiSцic[йдг,де.оRЕс@Hapilvaвiu _ - . - ° I,П79,ч4о.аи .. �ч,Ч1t0 с118,б7,3 Iлл.tКИ1 � . ,9б3.Q7} El �diatrfct Адг.де.обПсе Arqhakhachl - Би,игю 632Агю � 7�,ППи . _ - - . вб3.@э3.ПП . 13 DiglГЭctAgr.dB.of(IC@Рд1Ра . . - - 8чи,иии . gyn,pn�(1.ры , . al,nnrl нбs.ппи иы.ыню - - 1,1sr,rie 13 district Agr.de,aPfice GийпП � ` • I,13�д14.nn . - �,U.tNЮ т%.Uй7 Ч3,IIU ° ' � 7411,П7и 14 D13trict Agr.D@,DffECB 5уеГ1�е - sЧ,ч32 j,u45 сс0 7U,3.ci1 - �П.07и.W - i8 .Oi•8lГfС[ � ' - 2.297,Я}2 _ . АgГ.де.@РfЭсе FenahuП а 2.247,832.П11 . - би,йЮ 7PM,WU 9@,П11П - ' l,иS4,ППП 16 F11Ф£fiC[ АдГ.О@AFP1C@ ГaOriltpa _ � � - ' 1,1i$у.ППП,Пи .. 39.75П � JЬ1,iiП ?2,#Ю4 � - - 415,1ч1 . . 17 д1п[r7Cikgr.[Sе.пГПсеМапаn . � - 51s,tЧ[.@и _ 9 ЗП,О[Ю -Ю3„ч4и 7д.433 - . G2l,R34 Ia distrie[ Agr.d@.offiC@ Lamajung _ ,[П ПиП � - 62I.R34AП . 33д,а1П ёПц,1{КР - 7ПQ,Wp бПG.41U 7иП,Uр@ 1,Зиб,с1U.4П 14 R@gioПal рgУ,дст+хСЮг P4khara . - 1276[1�� � ' . - 1Wd11111 -. . ��27,6$5 � •127,635.и11 3а District Agr.de.oFfice КавkЕ . 6ч,бБи sПх,11�с но,цwы � ... г1 dfstrici�.Agr.D@,atrcapar6et . . -' -� - н3д,Бис . tгза.fдк.гю . ьи.иии ыыь,иии тs,дПП • . 4д2,�сп Р2 distrЭc[ Agr.de.oFtic@ Baglung . � � • Ч•12,�5П,IUI . 1Q.1Юи 367,б[2 7{,ПSУ - - ЬЗЬ,703 23 dFstrict Аgг.Dе.лКЭсе Мудрдi . � • Бt6,Tiu.DU .. l9,иди d9l,гi7 gy,560 . . йS6.757 2J dlstriCt Agr.©@,аП1с@ Muaatang • Iо,ПП@ � - - L:�G,757,ПП ° 312,ПП5 103,71i - ' д5У,1Я4 as diatrict Agr.De,oifics Миди - � � - . а51,18д.ии . � ЗП,ииП dl8,puu ТS,ииП - ' БiБ,иПП Зб dialric[ АgГ.д@.@FFice даfрд - � . ' . БJб,рр4.Пр _. 7Я.4.50 35�.11ПП - - _ F95,050 - 5У5,П5и.и11 Зб distrfCt Agr.Ae.rs{ГС8 Нигпlа - д11,Пии �$7,р(н] � 8�,11qU - � - Т7 дi@tric[Agr.de.ufrfCeJumla - . 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Г� v4 4t1 ОГ3 й] йа о� � �� т Q �% rм„ �� р LмН7 � О р р �°- � цг � � �« � _ i �, 1. � rv еС �•,r �' ,� r� �`w г''' м м и Ф�� г о т г .-�м � м т==�''. � `� � � � ✓' � +л �+ �о �а ° �'�' ;� а � � � �-�i � � °,у° � � я�а �G, о � � � � � п�i г°.: п° ° � ° мо � о t, гс � � т �._ar�-�-. � � �, � д � � г] � � � = � гп гv . � •, � � '° `-а ..� м =� � � 1 +� � � � � �'. '°� � и ш оо оа о - �