Government of Nepal Ministry of Water Supply Rural Water Supply and Sanitation Fund Development Board Head Office: Shiva Marg, Maharajgunj, Kathmandu #P. 0. Box: 12414, Kathmandu Telephone: 4003010 +Fax: 4003011 E-m as bd) 4)rwss.org*website: www.rwss.org Ref No.- g1 t -2019/20 Date: March 18, 2020 Mr. Feriha Mugisha Task Team Leader Rural Water Supply and Sanitation Improvement Project International Development Association Nepal Country Office Lal Durbar, Kathmandu, Nepal Re: Submission of the Audited ProLect Accounts of RWSSIP (Cr. 5446-NP and Grant H945-NP) and Financial Statements of RWSSFDB entity as of 161" July 2019. Dear Mr Feriha: Please find attached herewith the Audited Project Accounts of RWSSIP and Financial Statements of entity of RWSSFDB as of 161h July 2019 (FY 2018/19) for your information and necessary action. Sincerely yours, (Chok P sad Dhital) Executive Director cc: Ministry of Water Supply, Singhadurbar, Kathmandu Ministry of Finance, Singhadurbar, Kathmandu Office of the Auditor General, Babarmahal, Kathmandu Financial Comptroller General Office, Anamnagar, Kathmandu AUDIT REPORT Ref No: 2075/76- 1i The Secretary Ministry of Finance Date: 15 March, 2020 Singhdurbar, Kathmandu Report on the Financial Statements We have audited the accompanying Project Financial Statements including Statement of Advance account and Statements of Expenditures (SOEs) of the " Rural Water Supply and Sanitation Improvement Project " financed by IDA Credit 5446-NP and IDA Grant H945-NP as at 16 July 2019 (31 Ashad, 2076)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. We conducted our audit in accordance with the INTOSAI (International Organization 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 Advance Account and Statements of Expenditures (SOEs) in all material respects, give a true and fair view of the financial position of the" Rural Water Supply and Sanitation Improvement Project " financed under IDA Credit 5446-NP and IDA Grant H945-NP as of 16 July 2019 (31 Ashad, 2076), 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 IDA Credit 5446-NP and IDA Grant H945-NP has been utilized for intended purposes. In addition, with respect to SOEs; (a) adequate supporting documentation has been maintained to support claims to donors for reimbursement of expenditures incurred; and (b) expenditures are eligible for financing under the above mentioned Credit and Grant. Iswar Nepal Deputy Auditor General Rural Water Supply and Sanitation Fund Development Board Maharajgunj, Kathmandu, Nepal Rural Water Supply and Sanitation Improvement Project IDA Credit No. 5446-NP IDA Grant No. H945-NP Audited Project Accounts As of July 16, 2019 (31 Ashad 2076) F/Y 2075/076 (18/19) Content S. No. Title No. of Pages 1. Summary of Sources and Usage of Funds (Report 1) 1 2. GoN and GoN Reimbursable Funds (Note 1) 1 3, Designated Account Reconciliation Statement and Cash Projection (Report 2) 1 4. Bank Statement 1 5. Uses of Funds by Category (Annex 1) 2 6- Details of Category-wise IDA Disbursements IDA Grant No. H 945-NP 1 7. Details of Category-wise IDA Disbursements IDA Credit No, 5446-NP 1 8. Reconciliation Statement of Reimbursable Fund 1 FY 2075-76 Rural Water Supply and Sanitation Fund Development Board ReportI Rural Water Supply and Sanitation Improvement Project (RWSSIP) Fiscal Year: 2075/76 (2018/19) Shrawan 01, 2075 - Asar 31, 2076 (0711712018-0711612019) Summary of Sources and Uses of Funds Amount In NPR Notes to Cumulative up to Current FY Cumulative to S.No. Description Accounts Previous 2018/19 date Fiscal Year Year To-Date Budget Allocation Government of Nepal 907,400,00000 240,494,000.00 1,147,894,000.00 IDA Grant 1,736,977,000.00 552,145,000.00 2289123000 00 IDA Credit 3.860775,000.00 1237,830,000 G 5,098,605,00000 Total Budget Alocation 6,505,152,00000 2,030,470,00000 8,535,622,000.00 A. Opening CashlBank Balance ____ [CashfBank Balance of Prevcious Period B. Sources of Funds GON Fund Note 1 572,533,04293 153,175,282.97 725,709.325.90 GoN Reimbursable Fund (IDA Credit) Nole 1 353,692,879.52 (228,622,055.95) 125,070,82357 GoN Reimbursable Fund (IDA Grant) Note 1 169,095,021.35 (107.482,817.41) 61,612,203.94 IDA Replenishable Fund Note 1 000 461,661,24961 461,661,249.61 IDA Funds Note 1 3,500,177,292,53 507,768,861.48 4,007,946,154,31 Imp Phase Community Contribution (Cash and Kind) Annex-1 383782,89718 116,536,032-25 500,318,929.43 ITotal 4,979,281,133-81 903,037,552.95 5,882,318,686.76 Total (A+B) 4,979,281,133.81 903,037,552.95 5,882,318,686.76 C. Uses of Fund bi Categoyl Component 1A Gds,Wks,NCS-Part lb Dev Phase Annex-1 562,800,024.37 - 562,800,024 37 1B Gds,Wks,NCS-Part 10 Imp Phase Annex-1 2,356,172,651.19 660,635,381.47 3,016,508.032.66 1C Gds,Wks,NCS-Part lb Inst Toilets Annex-1 592,371,55976 13,035,925.00 605,407,484.76 2 CS, Tg, Gds-part 1 and 3a of project Annex-1 576,622,128.55 40,792,464.66 617,414,59321 3 100 of PIE part 1 & 3a of project Annex-1 285,136,82061 58,850,206.57 343,987,027.18 4 Sanitation Sub Grants part 10 Annex-1 55,150,000.00 - 55,150,000.00 Gds,Wks,NCS-Part lb Imp Phase Com. Contribution (Cash and Kind) Annex-1 383,782,897.18 116,536,032.25 500,318,929.43 9 Sub-Category Part 1(d) early rehab of WASH services in affected districts Annex-1 167,245,052.15 13,187,543 00 150,432,595.15 Total 4,979,281,133.81 903,037,552.95 5,882,318,686,76 D. Closing Balance (C-D) - Cumulative up to Previous Current FY2018119 Fiscal Year Year To-Date Cumulative to date 1 Openin a Balance Rport - 537,565,378.85 - 2 Ado Fund Received from IDA Report 2 38,15,513,478.29 929,650,273.76 4,745,163,752.05 3 Total Balance Available (1+2) 3,815,513,478.29 1,467,215,652.61 4,745,163,752.05 4a Less. Transfer to GoN Treasury Account (Ka-7-15) Report2 2,267,837,127 74 656,802,361.86 2,924,639,489.60 4.b Less Transfer to GON Treasury Account (Ka-7-17) Report 2 1,048,694,613.64 312.627,74923 1,361.322.362.87 4.c Less Direct Payment from Designated Account Report 2 5 Foreign Exchange Gain/Loss (+1-) Report 2 38,583,641.94 (6,095,529,73) 32,488,112.21 6 Closing Balance (34+S) 537,565,378.85 491,690,011.79 491,690,011.79 (Er. Chok Prasad Dhital) ,{Administration Division Chief Executive Director RWSSFDB RWSSFDB (Bishnu Prasad Gyawali) (Madhav Belbase) (Gopinat Mainali) arNep Under Secretary (Accounts) a Secretary Financial Co troller General Deputy Auditor General MoWS MoWS F GO AG Note 1 Rural Water Supply and Sanitation Improvement Project Fiscal Year: 2075176 (2018/19) Shrawan 01, 2075 - Asar 31, 2076 (07117/2018-07/16/2019) GoN and GoN Reimbursable Funds Amount in NPR Current FY 2018/19 Description Cumulative up to Cumulative to Date Previous Fiscal Year Year to date GoN Fund Released 572,533,042.93 153.176,282.97 725,709,32590 GoN Reimbursable Fund Released 4,022,965,193.70 633,325,237.73 4,656,290,431.43 A Grant 1,264,586,422,37 205144,931 82 1,469,731,354-19 Credit 2,758,378,771.33 428,180,305.91 3,186,559,077.24 Total Funds Released (A) 4,595,498,236.63 786,501,520.70 5,381,999.757.33 Transfer to GoN Treasury from DA B Grant 1,048,694,613.64 312,627,749.23 1,361,322r362.87 Credit 2,267,837,127.74 656,802,361.86 2,924,639,489.60 Total (B) 3,316,531,741.38 969,430,111.09 4,285,961,852.47 C Total Funds used from GoN Treasury (A-B) 1,278,966,495.25 (182,928,590.39) 1,098,037,904.86 GoN Fund Expenditure 752,196,712.37 153,176,282.97 905,372,995.34 Less Source to be changed to IDA source 179,663,669.44 - 179,663,669.44 ID Grant 45,562,403.97 - 45,562.403,97 Credit 134,101,265.47 134,101,265.47 Net GoN Expenditure 572,533,042.93 153,176,282.97 725,709,325.90 GoN Reimbursable Funds- GoN Reimbursable Fund Expenditure 4,022,965,193.70 633,325,23773 4,656,290,431.43 Grant 1,264,586,422.37 205,144,931.82 1,469,731,35419 Credit 2,758,378,771.33 428,180,305 91 3.186,559,077.24 Source to be changed from GoN source - E Grant Credit Less: Reimbursement Received 183,645,551.45 183,645,551.45 Grant 46,796,787.38 - 46,796,787.38 Credit 136,848,764.07 136,848,764.07 Net GoN Reimbursable Funds 3,839,319,642.25 633,325,237.73 4,472,644,879.98 F Total (D+E) 4,411,852,685.18 786,501,520.70 5,198,354,205.88 IDA Fund G Grant 1,095,491,401.02 312,627,749.23 1,408,119,150.25 Credit 2,404,685,891.81 656,802,361.86 3,061,488,25367 Total (G) 3,500,177,292.83 969,430,111.09 4,469,607,403.92 IDA Fund yet to be transferred H Grant - 156,555,529.77 156,555,529.77 Credit - 305,105,719.84 305,105,719.84 Total (H) - 461,661,249.61 461,661,249.51 1 Net IDA Fund (G+H) 3,500,177,292.83 507,768,861.48 4,007,946,154,31 (Er. Chok Prasad Dhital) I f Administration Division Chief Executive Director 1 of A Report 2 Rural Water Supply and Sanitation improvement Project Fiscal Year: 2075176 (2018/19) Shrawan 01, 2075 - Asar 31, 2076 (07117/2018-07/16/2019) Designated Account Reconciliation Statement and Cash Projection Amount in NPR Cumulative up to Current FY 2018/19 Cumulative to Description Last FY Year to date date 1. Opening Balance 537,565,378.85 Receipts of Funds Advance in DA 3,815,513,478-29 929,650,273.76 4,745,163,75205 2. Total Funds Received 3,815,513,478.29 929,650,273.76 4,745,163,752.05 3. Total (1+2) 3,815,513,478.29 1,467,215,652.61 4,745,163,752.05 4. Less (a)Transfer to GoN Treasury from DA 3,316,531,741 38 969,430,111,09 4,285,961.852.47 (b) Direct Payment from DA 000 0.00 0.00 5. Foreign Exchange Gain/Loss (+/-) 38,583,641.94 (6,095,529.73) 32,488,112.21 6. Closing Designated Account Balance at the end of Reporting Period (3-4+5) 537,565,378.85 491,690,011.79 491,690,011.79 Amount in USD Cumulative up to Current FY 2018119 Cumulative to Description Last FY Year to date date 1. Opening Balance ................ 4,916,456.73 Receipts of Funds Advance in DA 36,616,443.26 8,399,44230 45,015,885.56 2. Total Funds Received 36,616,443.26 8,399,442.30 45,015,885.56 3. Total (1+2) 36,616,443.26 13,315,899.03 45,015,885.56 4. Less: (a)Transfer to GoN Treasury from DA 31,699,98653 8,819,830.89 40,519,817,42 (b) Direct Payment from DA 0.00 - - 5. Closing Designated Account Balance at the end of Reporting Period (3-4) 4,916,456.73 4,496,068.14 4,496,068.14 /0 w � r м р п�`:.����1'`. ш •�; ; г� '� � -°- as., ,�' ° х � z �V � � а е к �° r �а � � д �'� � � и�. r а �.4, � . . _ � � '° •`t�' ,%��, �.L � б ы� 4 � �� р � � � � � � $ � А ��� � .. � ��� �� а н � а в м • � w w..7� � н сз о $ � �-�а ° ° а�. й J�'� � ш � � а � а т .м а w � н и � Г �� � / "' �� �: � '� , . У �, G1 . �' 4У r ' -' .. _ (}� Я l. =( _ iг�'. _ . ,1 � �'. г � . �' о ;r ' `' _.�.� `' � .а � г k ш k � D .i Ф м й 4 'д 7 ие к � z Ф � � Н р '�3 й ~ � � Тч 6 О цf7 ь5 F W Lr �И w м пi ? 1 Q f1� ,� 4 � Ф v й� Н .г У. .W-1 gч � � R Гй w �н' . а � � r� й и х U й ш n.а � у z .¢ {'4 ,£ Q ~ Н Е�+ ш W 4 {ш-� W 6 f.Фй р 4 R1 � F .. � .. й � .7 6 Н ш ы и а � R � W w нy F а и 4� � н р "® � Annex I Rural Water Supply and Sanitation Improvement Project Uses of Funds by Category Fiscal Year: 2076/76 (2018/19) Shrawan 01, 2076 - Asar 31, 2076 (07/17/2018-07/16/2019) GoN Counterpart Fund Current FY Up to Previous 2018119 Fiscal Year Cumulative To- &N. Expenditure C . Year To-Date Date 1A Gds,Wks, INCS-Part 1 b Dev - 1 B (3ds,Wks,NCS-Part lb Imp 383,782,89720 116,536,032.25 500,318,929.45 1 C Gds,Wks,NCS-PaFt lb Inst - 2 6S,Tg, Gds-part 1 and 3a of 3 IOC of PIE part 1 & 3a of 188,750,145,73 36,640,25072 225,390,396,45 4 an lation Sub Grants part 1 c 9 Sub-Cotegory Part I (d) early , I IT o tal (A) 572 153,17 _,282.97 725,709,325.90 IDA Grant Source Current FY Up to Previous 2018119 Fiscal Year Cumulative To- SN Expenditure Category Year To-Date Date 1A Gds,Wks,NCS-Part lb Dev 174,468,007 55 174,468,OD7.55 113 Gds,VVks,NCS-Part lb Imp 601,189,143,86 168,594,078.41 769,783,222-27 1 C Gds,VVks,NCS-Part lb Inst 183,635,18152 4,041,13675 187,676,320.27 2 CS,Trg, Gds-part 1 and 3a of 91,054,221-73 12,490,656-51 103,544,878.24 3 IOG of PIE part 1 & 32 of 29,898,31355 6,631,517.14 36,729,830,70 Sanitation Sub Grants part 1 c 17,096,500-00 17,096,500,00 Su b-Category Part 1 (d) early 167,245,052-15 13,187,543-00 180,432,595,15 Tota I (e) 1,264,586,422.37 205,144,931.82 1,469,731,354.191 IDA Credit Source Current FY Up to Previous 2018/19 Fiscal Year Cumulative To- SN Expenditure Category Year To-Date Date 1A Gds,VVks, NCS-Part 1 b Dev 388,332,016.82 388,332,016-82 1 B dds,Wks, NCS-Part 1 b Imp 1,371,200,610.15 375,505,270-81 1,746,705,880,96 1 C 6d s,VVks, N CS-Pa rt 1 b Inst 408,736,376,22 8,994,788-25 417,731,164-47 2 CS,Trg, Gds-parl 1 and 3a, of 485,567,906,82 28.301,808115 513 869,714.97 3 IOC of PIE part 1 & 3a of 66,488,361.32 15,378,438-71 81,866,800M 4 an tation Sub Grants part 1 c 38,053,500.00 38,053,500.00 9 Sub-Category Part 1(d) early - I - - I Total (C) 2,758,378,771.33..1. ..428,1.80,305.91 3,1:86:,5:59 ,077.24 IDA -Source (Credit and Grantl Current FY Up to Previous 2018119 Fiscal Year Cumulative To- SN Expenditure Category Year To-Date Date 1A Gds,Wks, NCS-Part 1 b Dev 562,800,02437 562,800,024,37 1B Gds,VVks,NCS-Parl lb Imp 1,972,389,754,01 544,099,349-22 2,516,489,103.23 Ic Gds,Wks,NCS-Part lb Inst 592,371,559,74 13,035,925.00 605,407,484-74 2 CS,Trg, Gds-part 1 and 3a, of 576,622,128-55 40,792,464 66 617,414,593-21 3 IOG of PIE part 1 & 3a of 96,386,674 88 22,209,955 85 118,596,630-73 Sanitation Sub Grants part I c 55,150,000M 55,150,000-00 Sub-Category Part I (d) early 167r245,052,15 13,187,543.00 180,432,595.15 Total (D)=B+c 4,022,965,193.70 633,32 , 237.73 4,656 ,290,43 1.43 Annex 1 Rural Water Supply and Sanitation Improvement Project Uses of Funds by Category Fiscal Year: 2075/76 (2018/19) Shrawan 01, 2075 - Asar 31, 2076 (07117/2018-0711612019) Community Contribution (Cash and Kind I I Current FY Up to Previous Fiscal Year 2018119 Cumulative To- SN Expenditure Category Year To-Date Date 1A Gds,Wks,NCS-Part lb Dev 1F Gds,Nks,NCS-Part lb Imp Community Contribtion (Cash 383,782,897.18 116,536,032,25 500,318,929-43 I C Gds,Wks,NCS-Part lb Inst 2 CS,Trg, Gds-part 1 and 3a of 3 IOC of PIE part 1 & 3a of 4 Sanitation Sub Grants part 1 9 Sub-Category Part 1(d) early Total (E) 383,782,897.18 116,536,032.25 500,318,929.43 Total of GoN Fund; IDA Fund and Community Contribution Current FY Up to Previous 2018/19 Fiscal Year Cumulative To- SN Expenditure Categ Year To-Date Date 1A Gds,Wks.NCS-Part 1b Dev 562,800,024-37 - 562,800,02437 1B Gds.Wks,NCS-Part lb Imp 2,739,955,548.39 777.171,413.72 3,517,126,962.10 1C C-ds,Wks,NCS-Part 1 Inst 592.371.55976 13.035,925.00 605,407,484.76 2 CS,Trg, Gds-part 1 and 3a of 576,622,128,55 40.792,464.66 617,414,593.21 3 IOC of PIE part 1 & 3a of 285,136,820,61 56,850,206.57 343,987,027.18 4 Sanitation Sub Grants part ic 55,150,000.00 - 55,150,000.00 g Sub-Category Part 1(d) early 167,245,052.15 13,187,543.00 180,432,595.15 Grand Total (A)+(D)+(E) 4,979,281,133.81 903,037,552.95 5,882,318,686.76 (Er. 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CJ � й� С7 � C.l г�с � т сП {� tC С3 Q��... б Д� о �' �}� п IGDC]д��� 4 iC1 � N о7 �r^ Rural Water Supply and Sanitation Improvement Project IDA Credit No. 54460 and IDA Grant No H9450 (RWSSIP) Fiscal Year 2075/076 Reconciliation Statement of Reimburseble Fund As per Project Account Particulars RWSSIP Remarks Loan Grant Tota I Outstanding Reimbursement as at July 16, 2018 353,692,879-52 169,095,021.35 522,787,900,87 Expenditure in FY 2018/19 428,180,305 91 205,144,931.82 633,325,237-73 Source to be change GoN to IDA Sub Total (A) 781,873,185.43 374,239,953.17 1,156,113,138.60 Reimbursement received during FY 2018/19 656,802,361.86 312,627,749.23 969,430,111.09 Unspent Balance Deposited in Beruju Account Source to be change IDA to GoN Sub Total (B) 656,802,361.86 312,627,749.23 969,430,111.09 Outstanding Reimbursement as at July 16, 2019 (A)-(B) 125,070,823.57 61,612,203.94 186,683,027.51 Page I