AUDITOR'S REPORT Secretary Ministry of Environment and Forest, Bangladesh Secretariat Dhaka. 1. We have audited the accompanying Financial Statement of "Clean Air and Sustainable Environment (CASE) Project (DoE & MoEF Component)" financed under IDA Credit No-4581- BD & 5924-BD as at 30th June, 2019 and for the year then ended. 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. II. We have conducted our audit following 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. III. In our opinion and according to the statement of ISSAI 1705, the Financial Statement presents fairly in all material aspects, the financial position of "Clean Air and Sustainable Environment (CASE) Project (DoE & MoEF Component)" as on 30th June, 2018 and the result of its operation and cash flows for the year then ended in accordance with the cash basis of accounting followed by the govt. of Bangladesh. IV. Opinion Status: Unqualified. (Md. Tafazzal Hossain) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: Tel: 8391547. 7 Project Financial Statement Clean Air and Sustainable Environment (CASE) Project 30th June, 2019 Figure in Lakh Taka Cumulative Cumulative Resoueces Notes Prior Period Current Period Current Period Government of Bangladesh 1 1,401.71 257.17 1,658.88 Loan from development Partner 2 14,900.06 6,675.28 21,575.34 Other resources 3 - - - Cash opening balance 4 - 1,786.15 - Total Resources _16,3011.77 8,718.60 3,234.22] Code Expenditure and Cash 4500-4700 Salary and Allowances 997.74 91.12 1,088.86 4801 Travel Cost 26.93 2.88 29.81 4805 Overtime 36.83 - 3683 4815 Postage/Courier 1.12 0.03 1.15 4816 Telephone 19.59 2.71 22.30 4819 Water 2.40 0.22 2.62 4821 Electricity 95.49 11.86 107.35 4822-4823 Fuel /POL Expenses 198.94 36.56 235.50 4824 Insurance/Bank Charge 43.51 34.70 78.21 4826 Commissions C & F Agent 10.59 28.25 38.84 4827 Printing & Publications 1.37 1.37 4828 Stationery, Supplies and Misc. 21.77 5.45 27.22 4833 Media Consultant and Advertisement 275.21 71.43 346.64 4840-4842 Training & Awareness Workshop 851.75 676.36 1,528.11 Outsourcing 0.00 41.43 41.43 4845 Entertainment 5.18 4.75 9.93 4846 Transport 0.65 0.65 4851 Casual Labour/Consolidated pay 1.34 66.92 68.26 4854 Consumable Stores 4.46 1.00 5.46 4874 Consultancy 2,956.83 499.38 3,456.21 4875 Cleaning & Washing 0.87 0.16 1.03 4883 Committee Meeting Cost 17.78 6.76 24.54 4886 Survey 3.31 1.12 4.43 4888 Computer Consumables 20.81 5.08 25.89 4889 Audit Fee 8.59 25.11 33.70 4890 Functions 5.27 4.82 10.09 4899 Miscellaneous supplies 8.44 1.60 10.04 4901 R & M - Motor Vehicles 58.25 7.90 66.15 4911 R & M - Computer & Office Equipment 6.59 - 6.59 4916 Main - CAMS & Office Machinery 288.71 296.31 585.02 4991 Main - Office Building 4.13 - 4.13 6807 Vehicles & Transport 240.36 - 240.36 6813 CAMS Equipment 2,580.22 3,713.27 6,293.49 6815 Computer & Accessories 80.65 464.81 545.46 6819 Office Equipment 12.24 - 12.24 6821 Furniture 33.97 407.56 441.53 6851 GIS based map printing 0.00 39.76 39.76 7006 DoE Office Building 4,849.49 1,685.83 6,535.32 7016 Housing for CAMS 199.51 461.17 660.68 7081 Repairs & Maintinance of old office building 19.73 22.29 42.02 7901 CDNAT** 525.00 525.00 ,Total Expenditure 1 14,515.621 8,718.60 23,234.22 Cash Closing Balance Imprest Account __________ _________ Operating Account (RPA) Cr 4581 4.53 Operating Account (RPA) Cr 5924 1,781.62 Operating Account (GOB) _ _ _ Total Expenditure and Cash ___ _,786.15 8,718.60 23,234.22 * Note 1-4 is the integral part of Financial Statement, N. < -1 : 1.1 5'.,.\w Clean Air and Sustainable Environment (CASE) NOTES TO FINANCIAL STATEMENT 30th June, 2019 01 GOVERNMENT OF BANGLADESH Fund is allocated by the Government of Bangladesh to cover GOB's Share of Eligible project expenditures, as specified in the project proforma and in the Annual Development Program(ADP). GOB Contribution to the project since inception is as follows (In Lakh Taka). Inception to 30th For the Year Inception to 30th June, 2018 2018-2019 June, 2019 Disbursement by GOB 1,537.25 533.00 2,070.25 Less: Refund to GOB 135.54 275.83 411.37 Total 1,401.71 257.17 1,658.88 02 LOAN FROM DEVELOPMENT PARTNER The IDA has provided funds to the project to cover its share of eligible project expenditures. These funds, which must be repaid to IDA after the conclusion of the project. IDA Fund have been drawn by the project in accordance with the following withdrawl procedures (In Lakh Taka). Inception to 30th For the Year Inception to 30th June, 2018 2018-2019 June, 2019 Initial Deposit (Advance) 1,037.18 - 1,037.18 DPA (Direct Payment)* 1,536.29 1,901.87 3,438.16 RPA (SOE Procedure) -Cr#4581-BD 9,231.17 291.59 9,522.76 RPA (SOE Procedure) -Cr#5924-BD 3,095.43 4,481.81 7,577.24 RPA (NON SOE Procedure) - - Others - - - Total 14,900.06 6,675.28 21,575.34 *DPA represents Direct Payments and Special Commitments from IDA. 03 OTHER RESOURCES Other resources consist ofthe following: Inception to 30th For the Year Inception to 30th June, 2018 2018-2019 June, 2019 Project Revenues - Exchange gains/losses - - Total - - 04 CASH The project maintain an imprest bank account (CONTASA) with Sonali Bank Limited to hold funds advanced by IDA and also replenishment of fund from the IDA to this account. Another operating account maintained with the Janata Bank Ltd. for GoB Fund. Year end cash and bank balances were as follows (In Lakh Taka) Inception to 30th For the Year Inception to 30th June, 2018 2018-2019 June, 2019 Imprest Account - - Operating Account (RPA) 4.53 - [CONTASA] -Cr#4581-BD Operating Account (RPA) 1,781.62 - [CONTASA] -Cr#5924-BD Operating Account (GOB) - - - Total 1,786.15 - CXJL .I Clean Air and Sustainable Environment (CASE) Project PIU: Department of Environment (DoE) IDA-Credit No 5924 BD Fund Received Statement - Direct Payment and Special Commitment for the period of January to June 2019 Fund Receive During the Quarter Direct payment BDT Remarks voucher no. 1 DP 1 3,953,517.00 2 DP 2 11,350,506.43 3 Dp 3 3,638,780.00 4 DP4 22,731,080.00 5 DP 5 27,131,552.00 6 DP 6 10,759,945.84 7 DP 7 6,763,485.12 8 SC3 52,239,356.51 9 SC 4 51,619,014.721 Total 190,187,237.61 Audit opinion on SOE We have audited the statement of expenditure (SOE) of the "Clean Air and Sustainable Environment (CASE) Project (DoE & MoEF Component)" for the year ended 30th June, 2018 submitted to the World Bank for reimbursement of expenditure in accordance with the IDA credit financing agreement date 27 May, 2009. The audit was conducted following International Standards on Auditing. Accordingly, it included such tests of the accounting records and supporting documentation review of systems of Internal Control. So far exists, adopting necessary auditing procedures that we considered essential under the circumstances. Withdrawals/SOE Particulars The particulars of withdrawals on the basis of SOE up to 30th Juie, 2018 under IDA credit no. 4581- BD & 5924-BD as submitted to the audit party is attached. Opinion In our opinion, the statement of expenditure can be relied upon to support the expenditure incurred for the purposes of the program as specified in the particulars of withdrawal application. (Md. Tafazzal Hossain) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: Tel: 8391547 20 Auditor's Report on,Special Account 01. We have audited the Special Account Statement of "Clean Air and Sustainable Environment (CASE) (DoE & MoEF Component)" for the year ended 30th June 2018 under provision of IDA, credit No. 4581-BD & 5924-BD financing agreement date 27 May, 2009. 02. Our audit was carried out following international auditing guidelines. Accordingly, our audit includes such review of systems of internal controls, tests of the accounting records and supporting documentation, verification of account balances and other auditing procedures that were considered necessary under the circumstances. 03. In our opinion the receipts were properly accounted for and withdrawals were made for the purpose of the project in accordance with the credit agreement and the above special account statement gives a true and fair view of the beginning and ending balance and the account activity for the year ended 30 June, 2018 on the basis of cash deposits and withdrawals. Details are attached. (Md Tafazzal Hossain) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: Tel: 8391547 21