SPoveevi ati o An Sp (02 /lN P May 23, 2018 0s. Mio Takada The World Bank Hotel Yak & Yeti Place Kathmandu, Nepal Subject: Submission of Audited Project Account for Fiscal Year 2016/17 (2073/74) Dear Mio, As prescribed by the World Bank and provisioned in PAF Financial Management Manual, please find the enclosed Audited Financial Statement and Audited Project Account for Fiscal Year 2016/17 (2073/74) for your perusal. Please accept our apology for late submission as we agreed and we request you to consider it as for Bank concurrence as well. Sincere yours, Sita Ram Chaudhary Chief, Finance and Admin Division CC: Dr. Y.B. Thapa, Vice Chairperson, PAF Nepal Mr. Nahakul KC, Executive Director, PAF Nepal Mr. Yogesh Bom Malla, FM Specialist, The World Bank, Nepal Mr. Claudio Mainella, Finance Officer (IFAD, Italy) End: 1. Original Copy of Audited Project Account for Fiscal Year 2016/17 (2073/74) 2. Original Copy of Audited Financial Statement for Fiscal Year 2016/17 (2073/74) CV ?16 Ref No - 20 74/75-37 May 21, 2018 INDEPENDENT AUDITOR'S REPORT The Secretary Minisny of Finance Singh Durbar, Kathinandu Report on the Financial Statements We have audited the accompanying Project Financial Statements including Statement of Designated Account and Statement of Expenditure (SOEs) of the "Poverty Alleviation Fund II Project" financed by Grant No.]DA H337-NEP, IDA Additional Grant No. H672-NEP & H857-NEP, FPCR Trust Fund TF99274, JSDF Trust Fund TF 11208 & IFAD DSF-8014 NEP as at 15 July 2017 (31 Ashad, 2074) 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 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. We conducted our audit in accordance with the INTOSAl (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 is attached herewith. In our opinion, the Project Financial Statements including Statement of Designated Account and SOEs, in all material respects, give a true and fair view of the financial position of the "Poverty Alleviation Fund II Project" as of 15 July 2017 (31 Ashad, 2074), and of the results of its operations and its cash flows for the year then ended in accordance with GON accounting policies. We also report that funds provided under Grant No.IDA H337-NEP, IDA Additional Grant No. H672-NEP & H857-NEP, FPCR Trust Fund TF99274, JSDF Trust Fund TF 11208 & IFAD DSF-8014 NEP have been utilized for intended purposes. 01AL (Baburam Gautam) Deputy Auditor General Oyputy AuditQr General POVERTY ALLEVIATION FUND Poverty Alleviation Fund II Project Poverty Alleviation Fund 11 Project(IDA Grant No.H337Nep,H672Nep,H857Nep,TF 99274,TF 11208and IFAD Grant No.DSF 8014Nep) Tahachal, Kathmandu Audited Financial Statement FY 2073/74 (2016/17) As on Ashad 31, 2074 (July 15, 2017) Poverty Alleviation Fund Tahachal, Kathmandu Balance Sheet As on 31st Asadh 2074 (15 July 2017) IDA Grant Agreement No. 1091, H258, H337, H672, H8570-NEP, Trust Fund 99274 JSDF Trust Fund 11208 and IFAD DSF- 8014 NEP Sources Notes Asad 2074 Asad 2073 Fund Balance General Fund Balance 3 19,117,036.23 18,091,405.32 Capital Fund Reserve 4 73,541,275.24 63,040,239.80 Restricted Fund: Termination Facility Fund 2a 21,304,594.93 4,582,893.10 Leave Reserve Fund 2b 7,970,628.01 8,087,859.83 Unspent Project Account Fund 2c - 27,000.00 Interest Charge Received Amount Depositable 2d - - Sub Total 29,275,222.94 12,697,752.93 Grand Total 121,933,534.41 93,829,398.05 Applications Notes As at 31st Asad 2074 As at 31st Asad 2073 Advances 5 Block Grants 13,811,833.70 14,876,533.70 Consultant services 707,985.01 17,000.01 Training and Knowledge Sharing 2,120,008.00 1,287,730.50 Incremental Operating Cost 1,253,293.17 (50,502.75) Program Supervision Expenses 451,292.50 1,188,020.00 Building Rehabilition Cost - - Sub total 18,344,412.38 17,318,781.46 Fixed Asset 4 73,541,275.24 63,040,239.80 Bank Balance: RBB Dormant Accounts 6 772,623.85 772,623.85 Unspent Project Account Bank Balance - - RBB Interest Account-706 Termination Facility Bank Account 6 21,304,594.93 4,609,893.11 Leave Reserve Bank Balance 6 7,970,628.01 8,087,859.83 Sub-total 30,047,846.79 13,470,376.79 Grand Total 121,933,534.41 93,829,398.05 Statement of Accounting Policies and Notes to Accounts is an integral part of the Financial Statements Sunil Rijal Sta Ram Chaudhary K C Dr. Y. B Thapa Account Officer Chief- Fipance/Admin Division Executive Director ViceChairperson Poverty Alleviation Fun PAF) Povert Alleviation Fund (PAF) Poverty Alleviation Fund (PAF) I Poverty Alleviati Fund (PAF) Narendra Bhatt ai La rGhimire Ram Iumar Acharya Baburam Gautam Internal Auditor Secr tary Financial Comptroller General Deputy Auditor General N Bhattarai & Co Office of the Prime minister and Council of Roancial General Comptroller Office (FCGO) Office of the Auditor General Ministers (OPMCM) Date: May ,2 8 Poverty Alleviation Fund Income & Expenditure Statement For the FY 2073/74 (FY 2016/17) IDA Grant No. 1091,11258 ,H337-Nep & IDA AdditionalH672-Nep & H8570-Nep, Trust Fund 99274-Nep,JSDF Trust Fund 11208 And DSF 8014-Nep Sources Notes F.Y 2073/74 F.Y 2072/73 Income Grant Received from GON (Net) 7 17,855,392.61 70,996,101.42 Grant Received from IDA (Net) 7 2,277,028,234.73 2,214,751,560.08 Grant Received from IFAD (Net) 7 129,278,320.44 312,399.21 Grant Received from JSDF (Net) 7 101,658,495.68 36,017,423.13 Total Incomel 7 2,525,820,443.46 2,322,077,483.84 Exen diture Incremental Operating Costs 8 89,624,160.71 88,073,960.92 Printing and Publication 8 1,083,216.09 Consultant Services 8 87,947,440.98 52,203,335.97 Training and Knowledge Sharing 8 34,023,874.23 17,017,203.07 Programme Supervision Expenses 8 18,709,346.51 8,226,631.79 Incentive and Awards 8 1,599,599.00 - Block Grants 8 2,282,331,770.50 2,146,771,108.33 Equipments and Vehicle 8 10,501,035.44 9,785,243.76 Total Expenditure] 8 2,525,820,443.46 2,322,077,483.84 Advance: Net Transactions During the Year Block Grants (1,064,700.00) Consultant Services 690,985.00 (124,356.00) Equipment and Vehicles Building Rehabilatation,Equipment and Vehicles - (1,308,666.67) Training and Knowledge Sharing 832,277.50 1,746,875.00 Program Supervision (736,727.50) (166,650.00) Incremental Operating Costs 1,303,795.92 (158,925.60) Total Net Transaction of Advance 5_ 1,025,630.92 (11,723.27) Net Expenditure 2,524,794,812.54 2,322,089,207.11 Excess of Income over Expenditure 1,025,630.92 (11,723.27) Statement of Accounting Policies and Notes to Accounts is an integral part of the Financial Statements Suni ;l ta Ram Chaudhafy Tapa Account Ofcer Chief- FInance/Adm.n Division E-ecutive Direntor Vice Chairperson Poverty Alleviation Fund PAF Poverty Al i4tion Fund JPAF: Poverty Alleviation Fund (PAF) Poverty Alleviation Fund (PAF) Narendra att i La Sha or oire am Kumar Acharya urn Gautam interl Aud r Secr Financial Comptroller General Deputy ALditor General N Shattarai Co OfFTce of the Prime Minster an Co CL il of Ministers Financial General Comptroller Office (FCGO) office of the Auditor General IOPMCM) Date- ACI A , IO?g Poverty Alleviation Fund Fund Accountability Statement of Operating Accounts (Donorwise) For the FY 2073/74 Sources of Fund Note Operating Fund of Different Donors in NRs. GON IDA H672 IFAD JSDF Other/Internal Total 1 Opening Fund ilance Note 1 30,789,158.24 30,789,158.24 2 Fund Received during the Period Note 7 22,621,400 00 2,521,928,040.00 160,901,400 00 200,249,360.00 - 2,905,702,20000 Virement 3 Less: Unused fond refund Note 7 4,766,007,39 244,899,805.23 31,625,079.56 98,590,864,36 379,881,756.54 4 Total Fund Available 17,855,392.61 2,277,028,234,77 129,278,320.44 101,658,495,64 30,789,158.24 2,556,609,601.70 5 Total Expenditure Note 8 17,814,765.11 2,277,068,862.23 129,278,320.44 101,658,495.68 2,525,820,443.46 a Incremental Operating Costs 17,701,194.80 68,159,809.52 78,025.28 3,685,131ll - 89,624,160.71 b Printing and Publication 143,749.81 571,841,23 308,356.55 59,268.50 - 1,083,216.09 c Consultant Services 20,001.00 35,208,768.37 22,696,304.57 30,022,367,04 - 87,947,440.9S d Training and Knowledge Sharing - 11,761,95729 10,615,884.31 11,646,032.63 - 34,023,874.23 e Programme Supervision Expenses (9,553.00) 17,123,917.41 74,242.00 1,520,740.10 - 18,709,346.51 f Incentive and Awards - 30,000.00 1,569,599.00 - - 1,599,599.00 g Block Grants (40,627.50) 2,134,857,851.07 93,336,388.73 54,178,158.20 - 2,282,331,770.50 h Equipments and Vehicle- 9,354,717,34 599,520.00 546,798.10 - 10,501,035.44 7 Advance Adjusinent - - - 1,025,630.92 1,025,630.92 8 Other Adjustments - - 16,577,470,01 16,577,470.01 a Staff Termination Facility Note 2a - - - - 16,721,701.83 16,721,701.83 b Leave encashment Note 2b - - - (117,231.82) (117,231.82) c Unspent Project Fund Account Note 2c - - - (27,000.00) (27,000.00) d RBB Interest payable to Govt Note 2 d - 8 Closing Fund Balance (4-5) Note 3 40,627.50 (40,627.46) - (0.04) 48,392,259.17 48,392,259.17 Represented by: I Cash Balance - 2 Bank Balance Note 3a - - - 30,047,846.79 30,047,846.79 4 Balance in Field Office 5 Advance & Receivables Note 3a - - - - 18,344,412.38 18,344,412.38 Deposits Payable - Total - - - 48,392,259.17 48,392,259.17 Statement of Accounting Policies and Notes to AccountS are the integram parts of the Financial Statements Suni Rijal 5ta Ram Chaudhary NahaK.C Dr Y BThapa Accocunt Officer Chief- Fi iceAdmein Divison, Executive Director V,Ce Cnoirperson Poerty Alleaition F-nd PAF) PoPerty iteviaton Fund (AF) Poverty Aieviation Fund (PAF) Poverty Allsiation Fund (PAF) Narendra Lhattar Lat ankec Ire Ra KumGrAcharya Baborom Gaut.rn Internal Adil Y. .t FinWncialcomptler General Deputy Auditor General N Bhatrai C. office of the Pi Minist and Council of Financial GeneranComptraler Office (FCGO) Officeof trAuditorGner. 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