16th May, 2019 Mr. Yogesh Bom Malla Senior Financial management Specialist, The World Bank, Nepal Country Office Kathnandu, Nepal Project for Agriculture Commercialization and Trade (PACT): IDA Grant No.H813 & Credit No.5180NP: Submission of Audited Project Account of FY 2017/18 (2074/075) Dear Mr.Malla, Please find herewith the Audited Project Account of Fiscal Year 2017/18 (2074/75) for your kind review and perusal. Sincerely Yours Su dev Prasad Banskota Under Secretary (Accounts) Ref. No. - 2018/19 (2075/76)- 72L4 NVcA Date: May 15, 2019 INDEPENDENT AUDIT REPORT The Secretary Ministry of Finance Singh Durbar, Kathmandu Report on the Financial Statements We have audited the accompanying Project Financial Statements including statements of designated account and statement of expenditure of the "Project For Agriculture commercialization and Trade " financed by IDA Credit 4603-NP, 51800-NP and Grant H486-NP, H8130-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 INTOSAI (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 "Project For Agriculture commercialization and Trade " 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 Credit 4603-NP, 51800-NP and Grant H486-NP, H8130-NP has been utilized 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) ex enditures are eligible for financing under the above mentioned IDA Credit and Grants. (Baburam Gautam) Deputy Auditor General Government of Nepal Ministry of Agriculture and Livestock Development Project For Agriculture Commercialization and Trade (IDA Credit 4603-NP, 51800-NP and Grant H486-NP H8130-NP) Audited Project Account 16 July 2017 to 16 July 2018 (FY 2074/75) Kathmandu Dec-18 Report I Government of Nepal Ministry of Agriculture and Livestock Development Project for Agriculture Commercialization and Trade (IDA Credit 4603-NP, 51800-NP and Grant H486-NP H8130-NP) Sources and Aplications of Funds Audited Project Account FY 2074/75 (2017/18) Period: 16 July 2017 to 16 July 2018 In "NPR" Notes to Description Account As at 2073/74 (2016/17) FY 2074-75 (2017/18) As at 2074-75 (2017/18) Apptoved Budget Allocation: 7,106,423,721.79 2,463,825,000.00 9,570,248,721.79 A pening Cash/Bank Balance: Cash Balance of Previous Trimester B Ixeceipt 5,687,820,563.11 1,895,003,845.73 7,582,824,408.84 Budget Release from Government of Nepal 953,229,136.83 (561,306,795.01) 391,922,341.82 - GON Counterpart Fund 1 324,828,983.43 67,093,358.39 391,922,341.82 - GON Reimbursable 1 628,400,153.40 (628,400,153.40) - IDA Fund 1 2,470,715,522.10 2,149,951,057.92 4,620,666,580.02 - IDA Grant 486 NP 849,498,994.91 - 849,498,994.91 - IDA Credit 46030 1,037,312,573.54 - 1,037,312,573.54 -IDA Grant 8130 583,903,953.65 1,185,411,995.70 1,769,315,94935 -IDA Credit 51800 - 964,539,062.22 964,539,062.22 DA Replinishable 324,867,947.18 (324,867,947.18) IDA Credit IDA Grant 1 324,867,947.18 (324,867,947.18) C 0eneficiary's Contribution 2a 1,939,007,957.00 631,227,530.00 2,570,235,487.00 D. Total (A+B+C) 5,687,820,563.11 1,895,003,845.73 7,582,824,408.84 E. Jses of Funds: Technology and Infrastructure Grants 2a 1,052,504,447.00 116,546,492.00 1,169,050,939.00 a. IDA 511,448,147.00 33,486,807.00 544,934,954.00 b.Beneficiary 541,056,300.00 83,059,685.00 624,115,985.00 Agribusiness Grants 2a 2,557,484,915.00 1,031,634,574.00 3,589,119,489.00 a. IDA 1,159,533,258.00 483,466,729.00 1,642,999,987.00 b.Beneficiary 1,397,951,657.00 548,167,845.00 1,946,119,502.00 . Works, Goods and Consultants' Services 2 1,347,450,616.19 653,909,357.19 2,001,359,973.38 3 Training, Workshops and Study Tours 2 148,753,436.65 860,460.00 149,613,896.65 4. Incremental Operating Costs 2 581,627,148.27 92,052,962,54 673,680,110.81 Total 5,687,820,563.11 1,895,003,845.73 7,582,824,408.84 F reezed Amount ( Unspent Balance) 0.00 0.00 (0.00) G. losing Cash Balance (D-E) 00.00 0.00 ( 0. 00) IDA Designated Account(USD) Statement:(A/C No:1 53453) Notes to As at FY 2073/74 As at FY 2074-75 Description Aout(067) FY 2074-75 (2017/18) (27/8 Account (2016/17) (2017/18) 1 pening Cash Balance in Designated Account Report 2 - 710,911,534.08 2 nd received from IDA Report 2 3,013,697,731.48 1,368,377,306.71 4,382,075,038.19 3 iquidation of Advance (Refund back to World Bank) Report 2 - 843,494,053.83 843,494,053.83 3 Total Cash Available (1+2) Report 2 3,013,697,731.48 1,235,794,786.96 3,538,580,984.36 4 ransferto GON Treasury Account Report 2 1,409,583,167.65 1,077,784,911.27 2,487,368,078.92 5 Direct payment From Designated Account Report 2 943,445,271.01 267,238,866.47 1,210,684,137.48 6 oreign Exchange Gain/Loss (+/-) Report 2 50,242,241.26 109,228,990.78 159,471,232.04 Closi g Designated Account Balance (3-4-5+6) 710,911,534.08 0.00 0.00 IDA Designated Account (NPR) Statement: (A/C No:153216) Notes to As at FY 2073/74 As at FY 2074-75 Description Acon 21/ ) FY 2074-75 (201 7/1 8) (21/18 Account (2016/17) (2017/18) I Opening Cash Balance in Designated Account 0 - -- 2 1Vund received from IDA 3.1 117,141,914.00 - 117,141,914 00 3 Total Cash Available (1+2) 0 117,141,914.00 - 117,141,914.00 4 sransfcr to CON Treasury Account 2-b-3 117,141,914.00 - 117,141,914.00 5 Direct payment From Designated Account 6 Foreign Exchange Gain/Loss (+/-) - - Closing Designated Account Balance (3-4-5+6) (a Babu Puri) ( Sovinda ama) (Su v.1anskoa Yuak Gc ya 'autam (Bab ifautam) U der Secretary - Project Director Under Secretary, Secretary Financial Comptroller Deputy Auditor General Account, PACT PACT Account MoAD General OAG x WoAD Report 2 Government of Nepal Ministry of Agriculture and Livestock Development Project for Agriculture Commercialization and Trade (IDA Credit 4603- NP, 51800-NP and Grant H486-NP H8130-NP) Designated Account Reconciliation Statement (US Dollor) Audited Project Account FY :2074/75 (2017/18) Period: 16 July 2017 to 16 July 2018 In "NPR" Particulars As at FY 2073174 FY 2074-75 (2017/18) As at FY 2074-75 Remarks (2016/17) (2017/18) 1. Opening (ash Balance - 710,911,534.08 - 2. Add: Recpipt of Funds 3,013,697,731.48 1,368,377,306.71 4,382,075,038.19 3. Less: LiqJidation of Advance (Refund Back to World Bank) - 843,494,053.83 843,494,053.83 4. Total Cash Balance (1 + 2 - 3) 3,013,697,731.48 1,235,794,786.96 3,538,580,984.36 5. Less: Trarsfer to GON Treasury 1,409,583,167.65 1,077,784,911.27 2,487,368,078.92 6. Less Direct Payment from Designated Account 943,445,271.01 267,238,866.47 1,210,684,137.48 7. Exchange Gain/Loss(+/-) 50,242,241.26 109,228,990.78 159,471,232.04 8. Closing Balance (4 - 5 - 6 + 7) 710,911,534.08 0.00 (0.00)_ Amount in USD Particulars As at FY 2073/74 As at FY 2074-75 Remarks (2016/17) (2017/18) 1._Opening ?ash Balance - 6,911,447.93 2. Add : Receipt of Funds 30,793,510.09 13,249,173.83 44,042,683.92 3. Less: Liqu dation of Advance (Refund Back to World Bank) - 7,571,525.50 7,571,525.50 4. Total Cash Balance (1 + 2 - 3) 30,793,510.09 12,589,096.26 36,471,158.42 5. Less : Trsfer to GON Treasury 13,945,450.49 10,058,504.43 24,003,954.92 6. Less Direct Payment from Designated Account 9,936,611.67 2,530,591.83 12,467,203.50 7. Exchange in/Loss(+/-) . . 8. Closing DA Balance at the end of Reporting Period (4 - 5 - 6 + 7) 6,911,447.93 (0.00) 0.00 9. Add : Fund Claimed with IDA but yet to be accounted I . 10. Total Epected Balance( 6 + 7) 6,911,447.93 (0.00) 0.00 (Rambabu Puri) Dr. Govinda Prasad Sharma) Under Secretary - Accounts Project Director Repolt 3 Government of Nepal Ministry of Agriculture and Livestock Development Project for Agriculture Commercialization and Trade (PACT) (IDA Credit 4603-NEP and IDA Grant H 486 NP unAudited Project Account Budget Code No. 3121223/4 Audited Project Account FY :2074/75 (2017/18) Statenent of Sourcewise Application Details Budget Code No: 3121223/4 In"NPR" udget lineo 1.A Cat. Current Fiscal Year 20171018 No. Desnptio Asat 2073174 (2016117) As ta2074175(2017/18) iem No. GON IDA Total A.Technology Grants, infrastructue Grant, Agri-business Grants U Reuren G o o n & 315,48,710.00 - 33.486.07.00 33.486.807.00 348.535.517.0 ,1 ki -541,O1 ____ _______ -________ 26423 1 ndioal Capitalm taooohr insuons & 1.355.932.695.00 5.468.150.00 477.998,579.00 483,466.729.00 1.839,399.424.00 Sub Total (A) 1,670.981,405.00 5,468.150.00 511,485,386.00 916,953,36.00 2,187,934,941.11) l.t BOneiciary's Contribution 1,939.007,957.00 - 631.227,530.00 2,570,235.487.00 B.Wo1k, GoodS and Consultants's SerMics 2241 Consultarny Work & OtrScrices 542.20268 65 - 267,238.866.47 267,238.866.47 809.440,135 12 29221 BuldingConstreion 305,988.442.00 385,54L565.72 385.54L565.72 691530.007.72 29231 RennovationofBuiding 42.586,771.00 - 175.943.00 175,943.00 42.762.714.00 29311 2 Furniturt & Fixture 8.246.878.18 952.982.00 952.982.00 9.199.860.18 29411 Vhikles 161.490.278.06 - 16L,490.278.06 2951 i Plant & Machinery Equipner 281.830.639.30 ·· 281.830,639.30 29621 Capitl 5.106,339.00 - 5,106.339.00 Sub Total (B) 1,347.450,616.19 653,09,357.19 653,909357.19 2,001,359,973.38 C.Training, Workshops and Study Tors 22511 Training Programm. 92.000.00 -- - 92.000.00 22512 Skill Dc"elopmeut and Awvarnss Traning Progrm 60.950.396.60 860,460.00 860.46000 61.810,856 60 22522 Prograrme Ex,pcnditum 7.512,227,00 7.512.227.00 22611 Programo TADA 17,208.013.50 17.208.013.50 22612 Travellin.Expas-s 40.776.39955 - 40.776.39955 2211 Scholarships 22.214.400.00 22.214.400.00 Sub Total (C) 148,753,436.65 860,460.00 860,460.00 149,613,896.65 D.Incremental Operating Cost 21111 Salary 49.280,412 78 12.889,266.15 - 2.889,266 15 62.169,678.93 21112 Local allowan 342,860.00 70.860.00 70.860.00 413.720.00 21113 DtamressAllowance L65.046.20 339.580.00 339.580.00 .504.626.20 21119 OherAlowAlco 6.435,325.00 1.205.500.00 - 1.205.500.00 7,641),825.00 21121 Uifom 1.17L678.10 210.000.00 210.000.00 1381,678 10 21123 Medicin Troatnto 427.824.00 - ..427.824.00 221(1 W.=r & E]c.rcity 2.468.359.13 538.864.21 538.864.21 3.017,223.34 22112 Communication 5.343,928.94 175,302.60 645.29.00 820.5916 6.164,520.54 22121 HouseRent 18,302.167.00 825.038.00 3.650.758.00 4.475.796.00 22.777.963.00 22122 other Rent - 22211 Ful & Oil Vehicles 89,956.522.88 1,742,448.20 6.430,054.26 8.172.502.46 98.129,025.34 22212 4 Operation & Maintenance 69,265.845 47 1,592,366.00 6.78693.35 8.379,259,35 77.645.104,82 22213 lnsurace 609.130.00 425.653.70 425.653.70 1034,783.70 22311 noOffio E51 -pse 76.714.755.15 1.395.409.40 5.578,306.54 6,973.715.94 83.618.471.09 222>2 Bunks& MateriIs 3.49.602.,00 421140.00 421.140.00 3.912.742.00 22411 ConsultanMy & Servicso Expenses 60.606,034.58 11.536.174.33 11.536.174.33 72.142,20.91 2242 Other Services Fe 25.995.493.90 11,107.566.00 11.107.566.06 37.103.59.90 223(2 Skill Developncot and Awaronss Traning Prognr 306,498.00 306.498.00 22522 Progrummec Expendnure 17.143.621.09 634(08.80 2 536.355.20 3.170.364.00 20.313,985.09 22611 Progr TADA( Monitaig& Ev,ltion) 135.817.762.80 4.042.760.80 14.441.243.00 18.484.003.80 154.301,766.60 22612 T-velling E~pnses 114.842.00 - - - 114,42.00 22614 OtherTravelling Exponss - - - - 22711 Mi nouoos 16.667.439.25 497.583.20 2.334.541.80 2,832.125.00 II9.499.564.25 Sub Total (D) 581,627,1,18.27 49,649,52139 42,483,441.15 92.052,962.54 673,60,110.81 Grand Total - Budgetary Expenditure (A+B+C+D) 3.748.12,606.11 55,117.671.39 1,208,658,644.34 1,263,776,315.73 5.012,588.921.84 GRAND TOTAL (including Betcaries' Contribution) 5,687,820,563.11 55,117,671.39 1,208,658,644.34 1,95,003,845.73 7.582,824,408.24 (Ram Babu Puri) (Ir G i*a Pr asPa Shana) Under Secretary -Account ProjcDiector PACT Note I Government of Nepal Ministry of Agriculture and Livestock Development Project for Agriculture Commercialization and Trade (IDA Credit 4603- NP, 51800 NP and Grant H486-NP H8130-NP) GON,GON Reimbursable & DA Replenishable Fund Audited Project Account FY :2074/75 (2017/18) Budget Code No: 3121223/4 In 'NPR" PARTICULARS As at 2073/74 FY 2074/75 (2017/018) As at 2074/75 (2016/17) (2017/18) 1. GON Fund A GON Fund Released 324,828,983.43 55,117,671.39 379,946,654.82 B Add: Source to be changed to GON - 11,975,687.00 11,975,687.00 C Less GON Fund Freezed D Less GON Fund Adjustment per Audit Observation E Net GON Fund (A+B-C-D) 324,828,983.43 67,093,358.39 391,922,341.82 2. Reimbursable Fund (IDA) A GON Reimbursable fund Release (IDA part) 2,484,342,555.67 941,419,777.87 3,425,762,333.54 B Less: Source to be Changed for Refund to IDA - 11,975,687.00 11,975,687.00 C Less Freezed Amount (Last FY's Advance Refund to KAI-6 3,804,204.00 - 3,804,204.00 D Less Adjustment per Audit Observation E Less Transferred to Treasury from DA 1,409,583,167.65 1,077,784,911.27 2,487,368,078.92 F Less Transferred to Treasury from NPR A/C 117,141,914.00 - 117,141,914.00 G Less Direct Reimbursed to Treasury from IDA 325,413,116.62 480,059,333.00 805,472,449.62 G Net GON Reimbursable (IDA) (A-B-C-D-E-F) 628,400,153.40 (628,400,153.40) Particulars As at 2073/74 FY 2074/75 (2017/018) As at 2074/75 (2016/17) (2017/18) I Transfer to Treasury Account from DA 1,409,583,167.65 1,077,784,911.27 2,487,368,078.92 2 Transferred to Treasury from NPR A/C 117,141,914.00 - 117,141,914.00 3 Direct Payment from DA 943,445,271.01 267,238,866.47 1,210,684,137.48 A Total payment from DA (1+2+3) 2,470,170,352.66 1,345,023,777.74 3,815,194,130.40 B IDA Replenished (Documented) 2,145,302,405.48 1,669,891,724.92 3,815,194,130.40 C Net IDA Replenishable (A-B) 324,867,947.18 (324,867,947.18) (0.00) Particulars As at 2073/74 FY 2074/75 (2017/018) As at 2074/75 (2016/1 7) (2017/18) A Documented from IDA (Replenishment) 2,145,302,405.48 1,669,891,724.92 3,815,194,130.40 B Documented from IDA (Direct Reimbursement)) 325,413,116.62 480,059,333.00 805,472,449.62 C Total Documented from IDA 2,470,715,522.10 2,149,951,057.92 4,620,666,580.02 A Opening Cash Balance B Total Source of Fund 5,687,820,563.11 1,895,003,845.73 7,582,824,408.84 C Total Uses of Fund 5,687,820,563.11 1,895,003,845.73 7,582,824,408.84 D Closing Balance (A+B-C) (0.00) (0.00) Unde hAu Punt) (Dr Govinda Prasad Sharma) Under Secretary (Aceount) Prjc ieco PACT ProjectDirector PACT Government of Nepal Ministry of Agriculture and Livestock Development Project for Agriculture Commercialization and Trade (PACT) (IDA Credit 4603-NEP and IDA Grant H 486 NP Statement of Expenditure Audited Project Account FY :2074/75 (2017118) Notes to Account (1) Accounting Policy The project has maintained accounts as per the government of Nepal Accounting System i.e. on cash basis. Under the Nepal's existing Government Accounting System, all disbursements including advances are treated as expenditure. The Project Account has been completed from accounting and other records. As at 2073/74 FY 2074/75 As at 2074/75 Line Item Cat. No. Description (2016/17) (2017/018) 2017/18) A.Technology Grants, Infrastructure Grant, Agri-bnsiness Grants 26413 1 Unconditional Recurrent Grant to Other Institutions & Individuals 315,048,710.00 33,486,80700 348,535,517.00 26423 Unconditioal Capital Grant to Other Institutions & Individuals 1,355,932,695.00 483,466,729.00 1,839,399,424.00 Sub Total (A) 1,670,981,405.00 516,953,536.00 2,187,934,941.00 Beneficiaries Contribution (1.a) I,939,007,957.00 631,227,530.00 2,570,235,487.00 La 1.2 Technology & Infrastructure Grants 541,056,300.00 83,059,685.00 624,115,985.00 11.3 Agribusiness Grants 1,397,951,657.00 548,167,845.00 1,946,119,502.00 B. Works, GoodS and Consultants's Services 22411 Consultancy Work & other Services 542,201,268.65 267,238,866.47 809,440,135.12 29221 Bulding Construction 305,988,442.00 385,541,565.72 691,530,007.72 29231 Rennovation of Building 42,586,771.00 175,943.00 42,762,714.00 29311 2 Furniture & Fixture 8,246.878.18 952,982.00 9,199,860.18 29411 Vehicles 161,490,278.06 - 161,490,278.06 29511 Plant & Machinery Equipment 281,830,639.30 - 281,830,639.30 29621 Capital 5,106,339.00 Sub Total (B) 1347.450,616.19 653,909,357.19 2,001,359,973.38 C.Training, Workshops and Study Tours 22511 Training Programme 92,000.00 - 92,000,00 22512 Skill Development and Awareness Traning Program 60,950,396.60 860,460.00 61.810,856.60 22522 3 Programme Expenditure 7,512,227.00 - 7,512,227.00 22611 ProgrammeTADA 17,208,013.50 - 17,208,013.50 22612 Travelling Expenses 40,776,399.55 - 40,776.399.55 27211 Scholarships 22,214,400.00 - 22,214,400.00 Sub Total (C) 148,753,436.65 860,460.00 149,613,896.65 D.Incremental Operating Cost 21111 Salary 49,280,412.78 12,889,266.15 62,169,678.93 21112 Local allowance 342,860.00 70,860.00 413720.00 21113 Dearness Allowance 1,165,046.20 339,580.00 1,504,626.20 21119 Other Allowance 6,435,325.00 1,205,500.00 7,640,825.00 21121 Unifom 1,171,678.10 210,000.00 1,381,678.10 21123 Medicine Treatment 427,824.00 - 427,824.00 22111 Water & Electrycity 2,468,359.13 538,864.21 3,007,223.34 22112 Communication 5.343,928.94 820,591.60 6,164,520.54 22121 House Rent 18,302,167.00 4,475,796.00 22,777,963.00 22122 Other Rent 22211 Fuel & Oil Vehicles 89,956,522.88 8,172,502.46 98,129,025.34 22212 4 Operation & Maintenance 69,265,845.47 8,379,259.35 77,645.104.82 22213 Insurace 609,130.00 425,653.70 1,034,783.70 22311 General Office Expeses 76,714,755.15 6,973,715.94 83,688,471.09 22313 Books & Materiasl 3,491,602.00 421,140,00 3,912,742.00 22411 Consultancy & Services Expenses 60,606,034.58 11,536,174.33 72,142,208.91 22412 Other Services Fee 25,995,493.90 11,107,566.00 37,103,059.90 22512 Skill Development and Awareness Traning Program 306,498.00 - 306,498.00 22522 Programme Expenditure 17,143,621.09 3,170,364.00 20,313,985.09 22611 Programme TADA( Monitaring & Evalution) 135,817,762.80 18,484,003.80 154,301,766.60 22612 Travelling Expenses 114,842.00 - 114,842.00 22614 Other Travelling Expenses -_ _ _ - 22711 IMiscellaneous 16,667,439.25 2,832,125.00 19,499,564.25 Sub Total (D) 581,627,148.27 92,052,962.54 673,680,110.81 Grand Total - Budgetary Expenditures (A+B+C+D) 3,748,812,606.11 1,263,776,315.73 5,012,588,921.84 Beneficiaries Contribution 1,939,007,957.00 631,227,530.00 2,570,235,487.00 GRAND TOTAL (Including Beneficiary Contribution) 5,687,820,563.11 1,895,003,845.73 7,582,824,408.84 GON Source 217,722,710.22 107,106,273.21 324,828,983.43 IDA Grant(Reim) 1,073,879,284.48 5,417,100.00 1,079,296,384.48 IDA Loan (Reim) 403,367,265.37 997.874,701.82 1,401,241,967.19 IDA (DP) 732,583,201.71 210,862,069.30 943,445,271.01 Total Budgetary Expenditures 2,427,552,461.78 1,321,260,144.33 3,748,812,606.11 Beneficiarys' Contribution 1,939,007,957.00, 631,227,530.00 2,570,235,487.00 Grand Total (Including Beneficiary Contribution) 5,687,820,563.11 1,895,003,845.73 7,582,824,408.84 (Ram Babu Puri) / (Dr. Govinda Prasad Sharrma) Under Secretary (Account) Project Director PACT PACT Note: 1.1. Government of Nepal Ministry of Agriculture and Livestock Development Project for Agriculture Commercialization and Trade (IDA Credit 4603- NP, 51800 NP and Grant H486-NP H8130-NP) GON,GON Reimbursable & DA Replenishable Fund Audited Project Account FY :2074/75 (2017/18) Budget Code No: 3121223/4 "In NPR" As at 2074/75 PARTICULARS As at 2073/74 (2016/17) FY 2074/75 (2017/018) (207/8 (2017/18) 1 GoN Fund (A+B-C-D) 324,828,983.43 67,093,358.39 391,922,341.82 A GON Fund Released 324,828,983.43 55,117,671.39 379,946,654.82 B Add: Source to be changed to GON - 11,975,687.00 11,975,687.00 C Less GON Fund Freezed D Less GON Fund Adjustment per Audit Observation 2 GoN Reimbursable Fund (A-B-C-D-E-F-G) 628,400,153.40 (628,400,153.40) A GON Reimbursable fund Release (IDA part) 2,484,342,555.67 941,419,777.87 3,425,762,333.54 B Less: Source to be Changed for Refund to IDA - 11,975,687.00 11,975,687.00 C Less Freezed Amount (Last FY's Advance Refund to KAI-6) 3,804,204.00 - 3,804,204.00 D Less Adjustment per Audit Observation E Less Transferred to Treasury from DA 1,409,583,167.65 1,077,784,911.27 2,487,368,078.92 F Less Transferred to Treasury from NPR A/C 117,141,914.00 - 117,141,914.00 G Less Direct Reimbursed to Treasury from IDA 325,413,116.62 480,059,333.00 805,472,449.62 3 Grand Total (1 + 2) 953,229,136.83 (561,306,795.01) 391,922,341.82 (Rambabu Puri) (Dr. G inda rasad Sharma) Under Secretary (Account) Proj t Director PACT PACT Note on Account I Government of Nepal Ministry of Agriculture and Livestock Development Project for Agriculture Commercialization and Trade (PACT) (IDA Credit 4603-NEP and IDA Grant H 486 NP Audited Project Account Statement of Expenditure ITY' :2074/75 (20 17118) Budget Code No: 3121223/4 In 'NPR" Bu CA Description As at 2073/74 Reporting Period: FY 2074/75 (2017/018) As At 2074/75 linei Item No. (2016/17) Approved Budget Expenditure % Balance Budget % (2017/18) I Amount A.Tichnology Grants, Infrastructure Grant, Agri-business Grants 243 Unconditional Recuret Grant to 6413 ornsitions &ecure I and315,048,710.00 129,620,000.00 33,486,807.00 25.83 96,133,193.00 74.17 348,535,517.00 nother insitutions & Individuals othe 26423 Unconditioal Capital Grant to other 1,355,932,695.00 1,174,822,000.00 483,466,729.00 41,15 691,355,271.00 58.85 1,839,399,424.00 -institutions & individuals Sub Total (A) 1,670,981,405.00 1,304,442,000.00 516,953,536.00 39.63 787,488,464.00 60.37 2,187,934,941.00 La Beneficiaries contribution 1,939,007,957.00 1,369,600,000.00 631,227,530.00 738,372,470.00 2,570,235,487.00 B. orks, GoodS and Consultants's Services i2411 Consultancy Work & other Services 542,201,268.65 292,756,000.00 267,238,866.47 - 25,517,133.53 - 809,440,135.12 29221 Bulding Construction 305,988,442.00 675,000,000.00 385,541,565.72 57.12 289,458,434.28 42.88 691,530,007.72 9231 2 Rennovation of Building 42,586,771.00 6,000,000.00 175,943.00 2.93 5,824,057.00 97.07 42,762,714.00 29311 Furniture & Fixture 8,246,878.18 1,000,000.00 952,982.00 95.30 47,018.00 4.70 9,199,86018 29411 Vehicles 161,490,278.06 - - - - - 161,490,278.06 Plant & Machinery Equipment 281,830,639.30 1,000,000.00 - - 1,000,000.00 100.00 281,830,639.30 29621 Capital 5,106,339.00 - - - - 5,106,339.00 1 1 Sub Total (B) 1,347,450,616.19 975,756,000.00 653,909,357.19 67.02 321,846,642.81 32.98 2,001,359,973.38 C.Tainin , Workshops and Study Tours _ M51 - Training Programme 92,000.00 - - - 92,000.00 512 Skill Development and Awareness 60,950,396.60 3,200,000.00 860,460.00 - 2,339,540.00 - 61,810,856.60 -2l jTraning Programs____ 22522 3 [Programme Expenditure 7,512,227.00 - - - - - 7,512,227.00 2611 Programme TADA 17,208,013.50 - - - . - 17,208,013.50 22612 Travelling Expenses 40,776,399.55 27,000,000.00 - 27,000,000.00 - 40,776,399.55 27211 Scholarships 22,214,400,00 - - - - - 22,214,400,00 Sub Total (C) 148,753,436.65 30,200,000.00 860,460.00 - 29,339,540.00 - 149,613,896.65 D.Incremental Operating Cost 21111 Salary 49,280,412.78 17,207,000.00 12,889,266.15 74.91 4,317,733.85 25.09 62,169,678.93 11112 Local allowance 342,860.00 235,000.00 70,860.00 30.15 164,140.00 69.85 413,720.00 Dearness Allowance 1,165,046.20 480,000.00 339,580.00 70.75 140,420.00 29.25 21119 Other Allowance 6,435,325.00 1,905,000.00 1,205,500.00 63.28 699,500.00 36.72 7,640,825.00 21121 Unifom 1,171,678,10 300,000.00 210,000.00 70.00 90,000.00 30.00 1 381,678.10 21123 Medicine Treatment 427,824.00 - - - 427,824.00 22111 Water & Electrycity 2,468,359.13 1,174,000.00 538,864.21 45.90 635,135.79 54.10 3.007,223.34 22112 Communication 5,343,928.94 2,148,000.00 820,591.60 38.20 1,327,408.40 61.80 6,164,520.54 22121 House Rent 18,302,167.00 7,560,000.00 4,475,796.00 59.20 3,084,204.00 40.80 22.777,963.00 22 OtherRent - 3,150,000.00 - - 3,150,000.00 100.00 - 22211 Fuel & Oil Vehicles 89.956,522.88 27,067,000.00 8,172,502.46 30.19 18,894,497.54 69.81 98,129,025.34 2212 4 Operation & Maintenance 69,265,845.47 8,550,000.00 8,379,259.35 98.00 170,740.65 2.00 77645104.82 22213 Insurace 609,130.00 610,000,00 425,653.70 69.78 184,346.30 30.22 ..1383.70 22311 General Office Expeses 76,714,755.15 11,184,000.00 6,973,715.94 62.35 4,210,284.06 37.65 83,688,471.09 22313 Books & Materiasl 3,491,602.00 1,200,000.00 421,140.00 . 35.10 778,860.00 64.91 3,912,742.00 22411 Consultancy & r Services Expenses 60,606,034.58 11,600,000.00 11,536,174.33 99.45 63,825.67 0.55 72,142,208.91 2241 Other Services Fee 25,995,493.90 12,584,000.00 11.107,566.00 88.27 1,476.434.00 11.73 37,103,059.90 2 Skill Development and Awareness306,498006450,00.00 1,4450,00.00 1 306,49.0 Traning Prograrn 306,498.00 450,000.00 450,000.00 - 306,498.00 2522 Programme Expenditure 17,143,621.09 3,750,000.00 3,170,364.00 84.54 579,636.00 15.46 20,313,985.09 2611 Programse TADA( Monitaring & 135,817,762.80 39,223,000.00 18,484,003.80 47.13 20,738,996.20 52.87 154,301,766.60 Evalution) 22612 Travelling Elpenseeses4 ,0 0 50,000.00 - 5000000 100.00 114,842.00 J,2614 Other Travelling Expenses ,2711 Miscellaneous 16,667,439.25 3,000,000.00 2,832,125.00 94.40 167,875.00 5.60 19,499,564.25 - Sub Total (D) 581,627,148.27 153,427,000.00 92,052,962.54 60.00 61,374,037.46 40.00 673,680,110.81 GRAND TOTAL (A+B+C+D) 3,748,6812,606.11 2,463,825,000.00 1,263,776,315.73 51.29 1,200,048,684.27 48.71 5,012,58921.84 GR4ANiD TOTAL (including Beneficiariaries' Contoibution) 5,687,820,563.11 3,833,425,000.00 1,895,003,845.73 49.43 1,938,421,154.27 50.57 7,582,824,408.84 GONISource 324,828,983.43 78,592,000.00 55,117,671.39 70.13 23,474,328.61 29.87 379,946,654.82 IDA prant(Reim) 1,079,296,384.48 107,835,000.00 43,263,901.15 40.12 64,571,098.85 59.88 1,122,560,285.63 IDA Loan (Reim) 1.401,241,967.19 1937,142,000.00 898,155,876.72 46.36 1.038,986,123.28 53.64 2,29.397,843.91 IDA (IP) 943,445,271.01 340,256,000.00 267.238,866.47 78.54 73,017,133.53 21.46 1,210,684,137.48 Bene ciays1369,600.000.00 631,227,530.00 - 738,372,470.00 - . .570235,48700 Total 5,687,820,563.11 3 000.00 1895,003,845.73 49.43 1,938,421,154.27 50.57 7,582,824,408.84 (Rmaun Yi(D ovin&l Prasad Sharma) Under Secretary (Account) (D ojct irector Project Director PACT *PACT Ministry of Agriculture and Livestock Development Project for Agriculture Commercialization and Trade (PACT) Audited Project Account Statement of Disbursement (IDA Grant 486 NP) FY :2074/75 (2017/18) - XDR S -. NPR .DR. I PR XDR IISS NPR Technology, Infrastructure and 1 i in rasts 3,013,236.66 4,531,600.55 434,074,626.00 - - - 3,013,236.66 4,531,600.55 434,074,626.00 Agribusiness Grants 2 Wrices 2,270,565.20 3,484,880.60 286,986,700.71 - - - 2,270,565.20 3,484,880.60 286,986,700.71 Services 3 Toursd383,498.96 575,618.64 50,408,425.50 - - - 383,498.96 575,618.64 50,408,425.50 Tours 4 Incremental Operating Costs 683,365.84 1,028,794.36 78,029,242.70 - - - 683,365.84 1,028,794.36 78,029,242.70 Grand Total 6,450,666.66 9,620,894.15 849.498.994.91 - 6,150.666.66 . 9,620.894.15 849,498.994.91 (Rambabu Pur) (Dr Govinda Prasad Sharma) Under Secetary (Account) ProjecA Director PACT PACT Covetm.etoNep---- Ministry of Agriculture and Livestock Development Project for Agriculture Commercialization and Trade (PACT) Audited Project Account Statement of Disbursement (IDA Credit 46030) FY :2074/75 (2017/18) As at 2073!74 FY 2074/75 (29170l8) As at FY 2014!75 (2017/181 LORG catTgaly XDR USS XPRXDR USS NPR . XDR Us$ NPR. 1echnology, Infrastructure and 3,504,645.87 4,815,214.57 513,556,425.03 - - - 3,504,645.87 4,815,214.57 513,556,425.03 Agribusiness Grants 2 Services 2,333,717.98 3,209,655.42 340,618,897.30 - - - 2,333,717.98 3,209,655.42 340,618,897.30 Training, Workshops and Study Tours 4 Incremental Operating Costs 1,262,756.92 1,754,642.29 183,137,251.21 - 1,262,756.92 1,754,642.29 183,137,251.21 Grand Toial ',101.120.77 9.,7'9.512.28 1,037312-573.54 - - 7,101,120.77 9,779,512.28 1,1137312,573.54 (Rambabu Puri) (Dr Govinda Prasad Sharma) Under Secretary (Account) Project Director PACT PACT Government.of NepaL Ministry of Agriculture and Livestock Development Project for Agriculture Commercialization and Trade (PACT) Audited Project Account Statement of Disbursement (IDA Credit 51800) FY :2074/75 (2017/18) W B A. at 2073174 FY 2074f75 (20J?/18) As at FV.2074/75 (20718) "an Category Trns Value Da . , 14 0008 28-Sep-2018 - - - 2,171,527.60 3,029,823.88 331,779,617.22 2,171,527.60 3,029,823.88 331,779,617.22 1Technology, Infrastructure & Agribusiness Grants 13 0005 07-Jun-2018 - - - 1,057,756.11 1,505,324.45 152,700,112.00 1,057,756.11 1,505,324.45 152,700,112.00 11 0002 07-Dec-2017 - -- 3,310,119.28 4,674,384.94 480,059,333.00 3,310,119.28 4,674,384.94 480,059,333.00 Sub Total: Tech / Infra / Agri Grants - - - 6,539,402.99 9,209,533.27 964,539,062.22 6,539,402.99 9,209,533.27 964,539,062.22 2 Works, Goods, Consultants' Services 3 Training, Workshops & Study Tours 4 Incremental Operating Costs .. .. .. .. . I.. . . . . (Rambabu Puri).... .......... Under Secretay (Account) r Govinda Prasad Shanna) Project Director PACT PACT Government of Nepal Ministry of Agriculture and Livestock Development Project-ftAgricl ieire Com r aliiin ai Trd (P CT) Audited Project Account Statement of Disbursement (IDA Grants H8130) FY :2074/75 (2017/18) WBI - .LA t !)73/74 Fi 207475 (201718) As at F1 241741'7 12,)17/18) Loan Category 1 AP No. Trans Value Dare 1 No. XDR 0. NPR XDH I15 $ NPR 1R Us. NPR Sub Total: Category 1 641,533.47 913,702.46 89,619,938.00 884,208.48 1,252,179.69 129,844,399.46 1,525,741.95 2,165,882.15 219,464,337.46 Technology, infrastructure& Agribusiness Carried Forward From 2073/74 (2016/17) 641,533.47 913,702.46 89,619,938.00 -- - 641,533.47 913,702.46 89,619.938.00 Grants 11 0011 2017-12-01 - - - 785,918.49 1,114,919.69 114,814,429.68 785,918.49 1,114,919.69 114,814,429.68 14 0015 2018-10-11 - - - 98,289.99 137,260.00 15,029,969.78 98,289.99 137,260.00 15,029,969.78 Sub Total: Category 2 2,813,070.34 4,012,356.30 384,049,596.29 6,400,915.73 9,041,148.86 959,447,187.82 9,213,986.07 13,053,505.16 1,343,496,784.11 Carried Forward From 2073/74 (2016/17) 2,813,070.34 4,012,356.30 384,049,596.29 - - - 2,813,070.34 4,012,356.30 384,049,596.29 o11 0011 2017-12-01 - - 1,241,246.63 1,760,857.30 181,308,266.10 1,241,246.63 1,760,857,30 181,308,266.10 2 Works Goods & Consultants'Services 12 0012 2018-02-28 - - - 1,175,121.15 1,699.095.92 175,954,867.32 1,175,121.15 1,699,095.92 175,954,867.32 13 0013 2018-06-07 - - - 632,424.82 900,022.73 92,191.65721 632,424.82 900,022,73 92,191,657.21 14 0015 2018-10-11 . - - 3,352,123.13 4,681,172.91 509,992,397.19 3,352,123.13 4,681,172.91 509,992,397.19 Sub Total: Category 3 503,552.39 692,656.12 71,994,419.35 76,469.94 108,584.77 11,292,433.20 580,022.33 801,240.89 83,286,852.55 Carried Forward From 2073/74 (2016/17) 503,552.39 692,656.12 71,994,419.35 - - - 503,552.39 692,656.12 71,994,419.35 11 0011 2017-12-01 - - 63,408.62 89,952.74 9,325,469,20 63,408.62 89,95274 9,325,469.20 3 Training, Workshops & Study Tours 12 0012 2018-02-28 - - - 7,376.15 10,665.10 1,106,504.00 7,376.15 10,665.10 1,106,504.00 13 0013 2018-06-07 - - 1,039.05 1,478.71 150,000,00 1,039.05 1,478.71 150,000.00 14 0015 2018-10-11 - - - 4,646.12 6,488.22 710,460.00 4,646.12 6,488.22 710,460.00 Sub Total: Category 4 274,815.87 400,000.00 38,240,000.00 575,096.89 806,342.53 84,827,975.22 849,912.76 1,206,342.53 123,067,975.22 Carried Forward From 2073/74 (2016/17) 274,815.87 400,000.00 38,240,000.00 - - - 274,815.87 400,000.00 38,240,000.00 4 Incremental Operating Costs I1 0011 2017-12-01 - - - 69,795.29 99,013.00 10,196,358.84 69,795.29 99,013.00 10,196,358.84 15 0014 2018-09-27 - - - 302,683.50 424,377.40 43,698,976.33 302,683.50 424,377.40 43,698,976.33 14 0015 2018-10-11 - - - 202,618.10 282,952.13 30,932,640.05 202,618.10 282,95213 30.932,640.05 ( m b a bsu. Pur) e(Dr C,oIvin d a ..P r a s ad -S .h a.n .na) Under Secretary (Account) Project Dirctor PACT PACT Government of Nepal Ministry of Agriculture and Livestock Development Project for Agriculture Commercialization and Trade (PACT) Audited Project Account Consolidated Statement of Disbursement (IDA Grants 486 NP; H8130 & IDA Credit 46030; 51800) FY :2074/75 (2017/18) . ar.Z073!74 . FY 2074(75 120171 i A., at FY 20745 2d17/JgSl Loan I/ Grant N-7. -Caragory XDR tss NPR XD UAS NPR - DR NPR IDA 486 3,013,23666 4,531,600.55 434,074,626.00 - - - 3,013,236.66 4,531,600.55 434,074,626.00 IDA 46030 Technology, Infrastrucutre 3,504,645.87 4,815,214.57 513,556,425,03 - - 3,504,645,87 4,815,214.57 513,556,425.03 IDA 51800 & Agribusiness Grants (1) - 6,539,402.99 9,209,533.27 964,539,062.22 6,539,40299 9,209,533.27 964,539,062.22 IDA 8130 641,533.47 913,702.46 89,619,938.00 884,208.48 1,252,179.69 129,844,399.46 1,525,741.95 2,165,882.15 219,464,337.46 Sub Total Category 1 7,159,416.00 10,260,517.58 1,037,250,980,03 7,423,611.47 10,461,713.96 1,094,383,461.68 14,583,027.47 20,722,230.54 2,131,634,450.71 IDA 486 2,270,565.20 3,484,880.60 286,986,700.71 - - - 2,270,565.20 3,484,880.60 286,986,700.71 IDA 46030 Works, Goods & 2.333,717.98 3,209,655.42 340,618,897.30 - - - 2,333,717.98 3,209,655.42 340,618,897.30 IDA 51800 Consultants' Services (2) IDA 8130 2,813,070.34 4,012,356.30 384,049,596.29 6,400,915.73 9,041,148.86 959,447,187.82 9,213,986.07 13,053,505.16 1,343,496,784.11 Sub Total Category 2 7,417,353.52 10,706,892.32 1,011,655,194.30 6,400,915.73 9,041,148.86 959,447,187.82 13,818,269.25 19,748,041.18 1,971,102,382.12 IDA 486 383,498.96 575,618.64 50,408,425.50 - - 383,498.96 575,618.64 50,408,425.50 IDA 46030 Training, Workshops & - - - - IDA 51800 Study Tours (3) IDA 8130 503,552.39 692,656.12 71,994,419.35 76,469.94 108,584.77 11,292,433.20 580,022.33 801,240.89 83,286,852.55 Sub Total Category 3 . 887,051.35 1,168,274.76 122,402,844.85 76,469.94 108,584.77 11,292,433.20 963,521.29 1,376,859.53 133,695,278.05 IDA 486 683,365.84 1,028,794.36 78,029,242.70 - 683,365.84 1,028,794.36 78,029,242.70 IDA 46030 Incremental Operating 1,262,756.92 1,754,642.29 183,137,251.21 - - 1,262,756.92 1,754,642.29 183,137,251.21 IDA 51800 Costs IDA 8130 274,815.87 400,000.00 38,240,000.00 575,096.89 806,342.53 84,827,975.22 849,912.76 1,206,342.53 123,067,975.22 uhb loral f. jig.r) 4 ,.2.,.8 63 3.183,436.6. 2-,0.4116,493.41 57.9t.9 Sist,.313 53 J.K27.o'.22 2.7n.03 5 3 3.96,7 .18 36.34.40.11 (.rand Foul - 4lI Grants t Loan . All Calegarv 17.64,759.30 25,419,121.31 2,4t'I.715.52!.09 14,476,094.03 !0,417,789.12 .7,149,951,?57.92 32,100153.53 45,836,910.43 4.62!0,666,58t.02 (RambabuPunj'r6 oviida Prasa"d Sharmas) Under Secretary (Account) Project Director PACT PACT Project for Agriculture Commercialization and Trade Records of Reimbursable Expenses Fiscal Year 2074-75 IDA Reimbursable IDA Reimbursable S.N. Description Total Grant Credit A As per FCGO Record 43,263,901.15 898,155,876.72 941,419,777.87 B As per Project Record 445,013,072.65 484,431,018.22 929,444,090.87 C Differences (A-B) (401,749,171.50) 413,724,858.50 11,975,687.00 Source to be change form IDA D Sre to b chang 401,749,171.50 (401,749,171.50) Credit to IDA Grant E Net Difference (C+D) - 11,975,687.00 11,975,687.00 Source to be change from IDA - (11,975,687.00) (11,975,687.00) Credit to GoN Total Difference after source change (E+F) PACT PROJECT FOR AGRICULTURE COMMERCIALIAZATION & TRADE S T A E M E N T O F A C C O U N T SALLAGEARI MAHARAJGUNJ AS AT 01.06.75 KATHMANDUJ CURRENW ACCOUNT NUMBER : 1201707/001.041.840 KHA 5 FOREIGN GRANTS IN UNITED STATES DOLLARS ISSUED ON 02.06.75 PAGE 1 DATE D E S C R I P T IO N VALUE DATE ,D E B I T C R E D I T B A L A N C E REF. OPENING BALANCE PER : 01.12.74 15.709.222,64 0812741 TRAKSPER ACCOUNT TO ACCOUNT CENTRA, C8^274 468,19 15.708.754, 10 003586/13 05:2/7 /77 BlRAS PER LlTTER PA.SA. 074 /75 o8-224 560,7 15./08- 91,28 ^0, '7'' 05/31EB 0EDAS PER LETTER PA,SA. 074/75 08274 35.682,66 15.672.51/,62 :00 .000136.. 1 24 TRANS/ER ACCOUNT 10 ACCOUNT STANDAR C9^2¯;4 39.439,40 15.633.072,22 100-c000356897 92:4 T/7ANSFER ACCOUNT TO ACCOUNT NAB.ihi. B 9:274 47.7/0,15 15.585.292, / 10 300236i ANSPR ACCOUNT1 TO ACCOUNT RASTRiy 29 274 1 .1.5,06 1.58..1' I,<.l ' :' R -7 7!T/'EDI ASE PRR/ LETTER/1 PA.SA. 074/75 20: 274 92,17 15.584.064,84 200 00203(4/510 4 /A.A. 0/4/I5, CHA.NO. 21/ (LEKA) 20.24 3.878,04 15.580.186,80 100 000036-6/92' "741 A.A. W14,75 CHA.NO. 226 (LEKIHA) 20 2~4 9.75,00 15.57 -.11,87 .c7 3000369%4 2012/4; PA.SA. 074/75, CHA.NO. 229 (LEKHA) 201274 37,51 15.570.374,29 0:1000369/ - 201274 PA.SA. 074/75, CHA.NO. 225 LEKHA 20.274 709,28 15.599.695,22 0 00033o964-/ 201274 DEBITED AS PER LETTER PA.SA. 074/75 202274 4.019,20 15.565.645,83 100-000036986-4 201274 PA.SA. 074/75, CHA.NO. 223 LEKHA 10:.274 109,35 15.565.536,46 100 0000369823 201274 PA.SA 074/75, CHA.NO. 222 (LEKHA) 201274 659,62 15.564.916,84 1001-0000369871/ 2012741 1.SA. 074/75, CHA.NO. 227 201274 1.734,96 15.563.181,88 .100-00003698708 201274 TRANSFER ACCOUNT TO ACCOUNT NABIL B 201274 2.788,04 15.560.393,54 100-00203669 P4 0215 PA.SA. 014/75, CRA.NO. 214(LEKHA) 020175 3.822,59 15.556.571,7/ 10- 0003 0.37215 PA.SA. 074/75, C1.NO. 215(LEY-HA) 020175 51,43 J5.55.579,82 7/0 000 4 201/ TRANSFER ACCOUNT TO ACCOUNT NABIL B -.20175 2.737,23 35..5.782 301 900003.6 120175 TRANSFER ACCOUNT TO ACCOUNT RASTRIY 120175 36,82 15.553.745,77 i 00 00003 40 T;A,NS!EP ACCOUNT TO ACCOUNT NMB BAN 1202175 99.296,62 75.464.189,151' 1 0003 396 IANS/ER ACCOUNT TO ACCOUNT RASTRIY i215 1.5 5,71 15.42.9713,37 /00 00003"22 ' 1<1 PA.SA. 074/75, CHA.NO. 229(,EKH7A) 23015 - 60.809,33 15.102.164,24 100-00003/23743 SA. 074/75, CHA.NO. 230U,EKHAI 2 99, 95.77;.79;, 75 - 17; . 175 PA.SA. 074/75, CHA.NO. 2285N /41' / 48,92 ?1 .80,.2.9', _ . Л `� : РАСТ PROJECT NOR AGRICULTURE COMt,ERCIALIAZATION 8 TRADE S Т А � Е М Е N Т О F А С С О ц N Т SALLAGHARI , MAIiARA.7GПNJ , AS АТ �I 01.06.75 KATHMAMDU CURREN9 ACCOUNT NUMBEHI: 1201707/001.041.840 КНА 5 ROREIQN GRANT5 IN IUNITED STATES DOLLARS ISSUED ON : 02.06.75 PAGE 2 � пАТЕ i D Е S С R I Р Т I О N VALIIE DATE D Е В I Т С R Е D 2 Т В А L А N С Е REF. 1 BALANCE 15.401.145,93 ?�`v_'?S� РА.SЛ. D'/4/75, С}?A.NO. 22'1jLliKпЛ 1ПС1.75 - 3.62в,90 15.Э9'1.51'1,JS :Си (i00(.3.."�';�{ 1бе17s1 eA.sA. 07л/7s, cHA-NO. гз1(LекнА) _б017s з7з,74 ^�.зч1.t�,�,:.4 ,,. �осг�:'г;:�,,:�. 50?"%bi РЛ.SА. 07лj75, СНЛ.NС. 232 (LЕКНЛ) 160175 66,'9 15.39'i.07'7,00 7GJ-0000's''";,у?5 ��...;�Ii'Si УА.SЛ. 0'74/?'S, CF{Л.д7С. 237(Li:Y,Hй} i0C7;y __9,"1д ...3ч,.А: , . ._. 'СГ�' .. ., ^OG77'.�• i�H.SA. 0'74/75,СНЛ.NО, 236iLLЮ7Z1} 7.ОС175 . ' 4.35i,06 75.35^.46о`,?б "00-JOOC3'':139:iP 2.OOi?5� FЛ.SЛ. 074/75, CHA.NO. 238(LEK3iA) 2С0175 121.856,6?. 15.2?О.о09,55 �СО--0 G003'128990 2001?5� РЛ.Sл. С?4(75, СНТ>.NC. 239(LEKHA} 20С175 1.6Э9,З3 15.26&.970,22 �СО ОООоз'1.^.R956 :.�tOE'�5i РА.S.Л. С74/75, CгiA.NO. 235(LEKHAi 24С1'г5 ?1,32 'S.25"о.89д,90 .,... С•ООС":.-.., ,2•:Oi7S� РЛ_5еA. J'Г4/'75, CHA.NO. ?.Э4{].iŭr'{н! SflC1;5 5.30'_,?.6 15.�6'.^ч'Г,';4 .-. �G']_i".. .� ав0?7s� НЛ.SА. o7417s, снr�.,эо. 24оwи3с??л; 2aoy-r5 з.7ог,б4 �З.2ss.в9ь,..0 :Оо-ооСез;з7,.;: ^nG?75! i>А.SЛ. 'о7л/7S, CHл.N0.N7_41 (1,ЕКНЛ} 28С1?5 49,87 ";5.?59.845,29 ...^ �700"7""37:,о'. О:�Сг7�� УЛ.sл.lснн.ио. а74/o�1s плтl;п Лs 2о7 czcz7s sl.sco,oo {s.2оа.злs,?9 .-,: nCCC?���°:�ь� L1027S', ?>н.sА. о74/7s, сЧл.N0. Lr 251i _1v^27s 2.77о,оз is.;e5.5',5,'6 �+%-Ja7�.i3�o",�;ьi .:02'15� �А.Sл. 074/75, CHA.NO. LE 253 DFYPED _10275 35,76 15.705.S35,S0 1EG-OGOO37Si:'.43 1'.С27ц рд.SЛ. 07п/75, СНЛ.NО. i,E 255 DЛТЕП _]С275 1.27б.920,98 '.3.°.28.61&,5г �' пб00�.,�1°.3 д'.С,^.'7's'� PA,SFч. 074/75, С?{A.NO. Lli 258 DA1'Bll =102г5 'с5,9в 13.928.55^,>4 �.,. OOJ%,3"S'."1>° 1?G374 РЛ.5А.07П/75, CHA.NO. 7,Е 257 Dл'Pr,D :1С275 4.904,32 13.923.Г;в,:,"= ;С•.; .-.., .о -�.. . -, :02'!_ `ГRANSFcR нCCOUN'F ТО ACCOUNT C1;N'I'?2PL _1С275 6°9.127, 16 13.224.5г.1 , О6 l0': ;)GCG3'/S:: "' � :� .-� ^., .,г -� .,,.,..-� , ., �'г07?� РА.SА. 074/75, СНЛ.NО. 259lLEKHR) U _70"L75 1_З.ЭЗё,33 �_...,...о ,. .. ... �..., _ _ �-� - l"/027� РА.SЛ. 07а/75,CHA.NO. ?60(LEKHA) DA _70Z75 1,532,81 13.1С9.049,42 -00-ООССЗ'%5п98: 1802'%' РЛ.SА. 074/75, CHA.NO. ?.61(LEKHA} D_80275 _0.376,67 1s.098.673,25 100-OC003'757,69 1о0^7 1�A.SA.074I75, CHA.NO, 263(LEP.S:A) 18С275 86,49 13.098.58б,'75 :ьСU-СООС3Ч51б65 1в^7.'г`i PR.SA. о74/75, СНЛ.NО. 264(LEKHA) D�8С275 440,08 13.098.096,68 �G^.-оСГ��Э:'S'-5S? :Н�:.7.7� РЛ.SТ,, 074/75, CHA.NO. 262(LF.IQ?R) =80275 139,б0 1Э.097.957,СЕ гGU�OGO!:3'�515'г�4 z7o275 еА.sл. о7л17s, снА.Nо. г.в 266 плтип z7027s зб,г1 1з.о97.920,е7 iоо оео0з16л7в5 1 � ' � I 1 . ' i i ; - , _ 1 ; .�. - ... РАСТ i PROJECT FOR AGRICULTURE � COihMERCZALIAZATION & TRADE S Т А Т�Е М Е N Т 0 F А С С 0 ц N Т_ SALLAGHARI , MAКAF.AJGUNJ , AS А'Р : ! 01.06.75 KATFIMAЛ7DU CURRENTjACCOUNT NUMBER If 1201707/001,041.840 КFiA 5 F�7REIGN GRANTS IN �ITED STATES DOLLARE I5SUED ON : 02.06.75 PAGE 3 llATE ! D Е S С А I Р Т Z О N VALBE DATE ➢ Е В 2 Т С А Е➢ I Т S А L А N С Е REF. i � BALANCE 13.097.92D,87 2':с.^.'г5+ PA.SA 074I75, CHA.NO. LE 265 llATED 27С275 2.839,11 1s.095.08].,76 iC0-00003'164у"!'/ 2'10':'S) PA.S.4.074f75, CHA.NO. LE 268 DATED 27С275 886,44 '3.094.145,32 100 ООСG375л'19Э гют7s � лп.sЛ.а7л17s, СнЛ.гго. т,Е 267 ➢лти➢ 27027s 52.б77,а9 ?з.олl.srг,4з IОо-Осссз.°6,7чI `�.� 2А.^,2''S! '.аЛ.SП. 079I75, С}1A.N0. 7_69(LrY.HA�lUA 28С275 Э'7.5'13,89 13.003.943,5л ?00 ОООСЭ75бОSг ?50,^.''Ь; „1..5'.i�. 074/95, LE :"10 СА'1'ED А5 2075 28С2г5 - 5С5,49 �3.00's.�438,C5 70G-�U000's755U�8 1 ,. .,'.R� РА.ЗА. 0'7ь/75.CHA.NO. ^'71(LBY.?1А) 1;Л �:.^6=8 888,"5 ;.ч.0^Г..:>л9,З!; ..._ ;ОСС?"6 - , '2C5181 2А.5П. С74/'75, CHA.NO. 272(LЕКНЛI D'.2Сб-8 66.063,39 ,,..9s6.�Э85,': ,..; :1б6�:3"5 �л, '7г�.')3'15� РЛ.SЛ. С7л(7ч, снА.Nо. .'_7л I?лTEn га GьОз-s Эе.8=г,'!з ])'.д.г;.Сп�,,:.; ._.; J�C.�-�" ,,..г . ,q3/�:� i>П.5.4. C�7S!75, С?iA..NO. 274 (LRK??Л1 ^6^375 . ' ..7Э4,8В ....��Г,.н, , � :_.. ,,.,' З"' ".-.: 1003`г51 0'74/'rS, CiЭA.NO. 27'7(�ЕкНА) СА`гЕп 20 _ОС375 !9,л3 ,... ,�.,..... , _ '•.. , ,.,. . ...,_ :'S) РА.SА. 074/?Ь, С1Л.NС)" ^'76(�EKiIЛ; П :ОСЗ?S 3.573, 91 12.дч2.','1ti, 9о ..... DG�J. Э..,, �", L103''S� PA.SA.0,.1%75, CH.NO.LЪ3.286 _403�5 9.7С0.000,00 д.1л2.i^i8,`;й ?-С�-ОООСЗ"дл:'2Я 2�:0:75� РЛ.4А.07л/75,CH.DO.i,L'.2S9,DP.TliC i10375 3.03�i,03 8.;34.'i3�S,93 ._., ,,.". ,.п,.. :' 43''S i�A.SЛ.c"г:}�"75,CH.NO.?.Ь'.:'.9э ,.1С375 40,55 2.:39.h3•;,3д ,1., h,:�. i-.ы''i5 7��037'.;� 2Л.SА. 0'iлf'15, CpF:.NO. 792tLEКI2A] 11СЭ75 4'l,67 0.:39.b45,SL 'I,�� ЭО;г.3��1:...е :I03'%S Рй.S„, 0'/n/'75, CHA.NO. ?.Э1(LL'MiA; 21С375 Э.558,08 8.136"088,93 '.OJ 000с3'19?:?'t - 2t037S� 'ГР.АI9SРЕд ACCOUN'1"РО ACCOUNT RAS'PRtY 21С375 С'7,33 8.136.Oлi,i:i :Ос J0,^,ОЗ/?:�3о .�'S РК,.SА.07л/'75, с??A.VO. 29?П.,Е;сНЛ) 2iC375 3.517,58 b.13^.5�3,5^ tbr,-CDO''?''З:^SY z,o3�.�� гд.sЛ.о74Г7s, CxA.NO. г96(г,нlс3Аf гlоз;s з5,s6 8.?з2.487,9> -с0-СОосз'9:7'::' _ "7,":СЗ'7SI Yl1.SA.0"74,�75, CHA.NO. ^95(LEKHA} 21С375 2.829,11 8"129.665,85 1с0-00003ч91^Э2 - 2^;03�5I РА.SЛ.07Л/75,CHA.N0.287(LEK3IЛ) 72С375 5.02"1,97_ 3.'7.4.6�чJ,�з '"" ..., , ... . Z:03"!5' '1'i2ЛNSPER ACCOUN'i' ТО ЛCCOUNT RГS'ГКIУ 24С375 ё'1,64 В.:2�7.573,�9 ",G', :,UСг.: ч;�'_. 2AG3"7� пА.SА 074175, CI3Л.NO. 297(LЕКНЛ) 240375 Э6.5'0,35 &.02'г.50л,'� ..,� i:C,O[7'�i?:•.. ➢.лбз't5 РЛ.SА 074�75, CHA.ND. 798(LF..KHA) 240375 1.ЗС0,50 8.С25.502,�1�� ?GS'�ОСО!;3';°З���^'> :ё,ŭ37ii 0'74!'7S, Cl1Л.ivD. 30](LEKHA) 25С3'i5 22,5'Г 8.J25.S'19,о/ ..,.�U0:�,1'?_.. , I I I 1 ` �. � ! ' . � I I 1 � . I � � � PACT PROJECT FOR AGRICULTURE COMKERCIALIAZATION & TRADE S T A B M E N T 0 F A C C 0 U N T SALLAGHARI MAHARAJGUNJ AS AT 01.06.75 KATHMAKDU CURREN'ý,ACCOUNT ý;=ER 1201907/001.041.840 XHA 5 POREIGN GRANTS IN iUNITED STATES DOLLARS ISSUED ON 02.06.75 PAGE 4 DATE D S S C R 7 P T 1 0 N VALUE DATE D E B I T C R E D I T B A L A N C E REF. BALANCE 8.026.579,87 014/75, CHA.NO. 302 (LEKKA 260375 1.677,99 8.024-901,63 ý00 0 0 0 6 9 2 'j0 3 5 0-14175, CHA.NO. 303(LEKHA) 260375 3.594,97 B.021.306,91 100 00003v9638ýl -ý 6 0 3 -7 51 C) -14 /V 5, CHA.NO. 304(LEKHA) 260375 ý8,37 8. 021. 258, ýCO C) 0 0 C; 3 .'9 6, , .ý6037sj 07111?5, CHA.NO. .304 (LEYMA) 260375 4.426,33 8.016.832.21 100 00003'ýqG39ý ?bý 0 7 5, CHA.NO. 305 (LEK1lA) 260375 59, 55 8, 0i 6. -r , ,2,66 i ,,, l,. 1, ýýJ `ý - , : 2 8 C) 37 5 0 ','1 ý -7 5, CHA.NO. 307LEKEA) DTD 280375 1.733,01 8.0i5.039,65 100 0 0 0 03 --- 8 9 ý', 2 8 0 3'7 PA.SA. 0?4/*75, CEA.NO. 308(LEKRA) 280375 53,782, 49 7.961.257,16 100-00003798693 2.803'l 074/?5, CHA.NO. 312 (LEXCEA) DATED 2 280375 3.591,69 7.957.665,47 300-00003','9892,3 2 8 cl, 3 '1 -ý,l 0?4,/ -7 5 M \ýNO. 313 (LEK14M DTD 280375 lý8,32 i. ý5,11. 6 i *1, 15 i- -80-, 1 1 1 Vi 4 /7ý1,1 CH^A.N0.310(L2K1-lA) DTD 280375 3 .595,75 7. 9 5A .02 l , I' 2 ý3 (' , 37 5 TPANqPER ACCOUNT TO ACCOUNIT RASTRIY 260375 48,38 'ý.9ý3.973,02 ).803-71 074/75, CHA. NO. 299 (LEYHA) DTD 280375 1.778,0,7 7.952.194,95 1 C 2803*l, 074/75, CHA,NO. 300 (LM IA) DTD 2803`5 92 V, 9 5 2 -1 , J3.3 2,803,7 074i-75, CHA.NO, 306 (LEKHA) DTD 207 2803-15 75.926,ý1 7.8-16.242,42 io, 3ý C3-7 W741-f5, CHA.NO. 31-1 (LEKFA) UATrD AS 138, 36 l. 8,16. 3 0,1, 0, 00003ýý016:11 CHA. NO. 316 (LEKHMDA'lýl,M nO-7 3'- 3 1 Gý,/ ClA. NO. DATF,1) 1-9, 6 3 CHA.No. ý18 3,7 TRANSVEP ACCOUNT TO ACCOUNT ýýIýST.R I Y 3 9, 55 TRA,1ýS1lR ACCOUNT TC ACCOUNT C-1,01;AL 5 c -ý, 9 s 2R ACCOUNT TO ACCOUNT SIDDHAR 3123-75 2ý198,59 TRANS F 8 9 3 g , d 0 2 3 10 3 V TR A lqS F-ER ACCOUNT T0 ACCOUNT SANTMA 310375 32.983,46 7.814.955,39 i00-000038oý.19,,/ 3 i 0:ý TklNSF3R ACCOUNT TO ACCOUNT RASTRIY 310375 48,93 'ý. 82 4.906,,16 0 ý - ýý 0 0 ý' ý 8' TRAN -NT TO ACCOUNT RASTRIY 3103ý5 443,73 1.814.462 '13 -0ýc,3F1- 3 3 TIWS FER ACCOUNT TO ACCOUNT NABTL B 310375 2--,3.039,46 7. 6 01 . 2 3 c, li cý 8:, PACT PROJECT FOR AGRICULTURE COMMERCIALIAZATION & TRADE STA EMENT OF ACCOUNT SALLAGRARI , MAHARAJGUNJ AS AT 01.06.75 KATHMANDU CURRENT ACCOUNT NUMBER: 1201707/001.041.840 KHA 5 OREIGN GRANTS IN UNITED STATES DOLLARS ISSUED ON 02.06.75 PAGE 5 DATE DESCRTPTION VALUEDATE DEBIT CREDIT BALANCE REF. BALANCE 7.601.423,27 3i'3?5 TRANSPER ACCOUNT TO ACCOUNT RASTRIY 310370 2.86,01 7.598.557,26 112 00 00,"; 7:0375 TRANSIER ACCOUNT TO ACCOUNT SUNRISE 310375 482,10 7.59.075,16 -0 3000301: 0 175! TRANSFER ACCOUNT TO ACCOUNT RASTRIY 310375 84,75 7.597.990,41 100 0003803029 40475 A.SA. 075/76, CHA.NO. LE 10 DTD 20 240475 3.025.530,20 4.572.460,21 !00 0000;3 V2. 2704'7 PA.SA. 075/76, CHA.NO. LE 36 270475 1.752.434,71 2.820.0250,50 200 300038779, 0 5 PA.SA. 075/76, CHA.NO. 26(LEKHA) 010675 2.820.025,50 0,00 100 000038623s6 BALANCE IN YOUR FAVOUR 0,00