STATEMENT оF RESPoNSlBlLlTlES FoR тнЕ PREPARATIoN AND PRESENTATIoN ОF ТНЕ SPECIAL PURPOSE FINANCIAL STATEMENTS The State Тах Service ("STS") чпdеr the Gочеrпmепt of the Kyrgyz Republic is responsible fоr the рrераrаtiоп of the special рurроsе financial statements of Project Рrераrаtiоп Grапt ("PPG") fоr "Тах Administration апd Statistical System Modernization Project" ("the Project") financed Ьу Letter Аgrееmепt ECAPDEV Grапt ТFOВ0175 that рrеsепt fairty the Project's cash receipts and payments, and expenditures реr соmропепts fоr the period frоm 22 Мау 2020 to 18 DесеmЬеr 2020, in comp[iance with the lпtеrпаtiопаt Pubtic Sесtоr Accounting Standard "Fiпапсiа[ Reporting uпdеr the Cash Basis of Accounting" (lPSAS-Cash Basis) issued Ьу the lnternationat Pubtic Sесtоr Accounting Standards Воаrd (lPSASB) within the lnternational Fеdеrаtiоп of Accountants (lFAC) and the Financial Management Мапча[ fоr World Bank Financed lnvestment Operations (WB Guidelines). lп рrераriпg the special рurроsе financia[ statements, STS is responsible fоr: о Рrореrlу selecting and apptying accounting policies; о presenting information, inc[uding accounting policies, in а mаппеr that provides re[evant, rеliаЬtе, соmраrаЬ[е and understandable information; . Providing additiona[ rеqчirеd disclosures fоr the period frоm 22 Мау 2020 to 18 DесеmЬеr 2020. STS is also responsib[e fоr: . Designing, implementing and maintaining ап effective and sound system of internal contro[s, throughout the Project; . Maintaining adequate accounting rесоrds that аrе sufficient to show and ехр[аiп the project's transactions, and which enab[e them to епsчrе that the special рurроsе financial statements of the Project comply with /PSAS - Cosh Bosis and the WВ Guidelines; о Taking such steps that аrе rеаsопаьlу available to them to safeguard the assets of the project апd to affirm that funds received have Ьееп used in ассоrdапсе with the Letter Аgrееmепt ECAPDEV Grапt ТFOВ0175 dated 5 NочеmЬеr 2019, and Wоr[d Вапk related guidelines, with due attention to есопоmу and efficiency, and оп[у fоr the purposes fоr which the financing was provided; and о preventing and detecting fraud and other еrrоrs. The special рurроsе financial statements fоr the period from?2 Мау 2020 to'|В DесеmЬеr 2020 wеrе authorized fоr issue оп 23 DесеmЬеr 2020 Ьу the STS. of sTs чпdеr the of the TASSMP at STS Kyrgyz Republic (under the grапt NеТFOВO175) PRoJEсT PREPARATIoN GRANT FоR "тАх ADM|NISTRATIoN AND STATISTICAL SYSTEM MoDERNlzAтloN PRoJEcT,, ECAPDEV Grant тFOв0175 Statement of cash receipts and payments Fог the реriоd frоm 22 Мау 2020 to 1В DесеmЬеr 2020 (Дmочпts are shоwп iп US dollars) Note Actual Budget Vаriапсе --*рБпоа- реБа- реriоа- 22.05.2020_ 22.05.2020- 22.o5.zo2o- 18.12.2о2о 18.,l 2.2020 18.12.2oz0 TOTAL OPEN|NG CASH sочгсеs of Funds EсAPDEV Grапt тFOВo1 75 з21,084 TOTAL FUNDS 321,084 lnterest income z57 Project ýxpenditures (1 ) Goods з7,642 37,000 (642) (2) Consutting services, inctuding audit 265,0з0 320,400 55,370 (З) Training 25,000 25,000 (4)Operating costs 2,430 2,500 70 TOTAL PROJECT EXPENDITURES з05,1 02 384,900 79,798 Other expenditures 16,234 of sTs чпdеr the Financial mапаgеr of tбe TASSMP at STS the Kyrgyz Republic (чпdеr the grапt NэТFOВO175) 23 DесеmЬеr 2020 The notes оп pages 8-13 fоrm ап integral раrt of these special purpose financiat statements. ь ,,тАх ADMINISTRATIoN AND STATIST|CAL SYSTEM PRoJEGT PREPARATIoN GRANT FoR MODERNIZATION PROJECT" ECAPDEV Grant тFOВ0175 Statement of expenditures реr components Fог the регiоd frоm22 Мау 2020 to 18 DесеmЬеr 2020 (Дmоuпts аrе shоwп и Uý !9Ц919. Actual Budget Variance Period Period Period 22.05.2020_ 22.о5.2020_ 22.05.2020- 1 8. ,t 2.2020 1 8.1 2.2020 1 8. ,t 2.2020 Components Рагt А. lT infrastructure ana[ysis, design, and 754,970 260,000 5,0з0 functionaI gap assessment 50,1 32 1 14,900 64,768 Раrt В. Support capacity buitding activities ,l0,000 1 0,000 Раrt С. Support fоr Project audits. 305,1 02 384,900 79,798 sTs чпdеr the of the TASSMP at STS (under the grant NеТFOВO175) 23 December 2020 The notes оп pages 8-13 fоrm ап integrat раrt of these special рчrроsе financial Statements. .l