Restricted The Republic of the Union of Myanmar Office of the Auditor General of the Union Audit Department Audit Report on Financial Statements of the Agricultural Development Support Project (ADSP) For the financial year 2018-2019 funded by World Bank's Loan Implemented by Irrigation and Water Utilization Management Department, Ministry of Agriculture, Livestock and Irrigation Date: 11th March 2020 Restricted Restricted Contents Section Page No. Item From To From To 1 2 3 4 5 6 1. Introduction 1 - 1 - 2. Management's Responsibility for Financial Statements 2 - 1 - 3. Auditor's Responsibility 3 4 1 2 4, Scope of Audit 5 6 2 - 5. Audit Opinion 7 - 3 6. Basis for Qualified Opinion 8 9 3 5 Restricted Restrict Audit Report on financial statements of the Agricultural Development Support Project (ADSP) for the 2018-2019 financial year funded by World Bank's Loan implemented by Irrigation and Water Utilization Management Department under the Ministry of Agriculture, Livestock and Irrigation Introduction 1. The Ministry of Agriculture, Livestock and Irrigation requested to the Office of the Auditor General of the Union dated on 11th December 2019 to audit the financial statements for the 2018-2019 financial year of the Agricultural Development Support Project (ADSP) funded by World Bank's Loan (IDA-17) implemented by Irrigation and Water Utilization Management Department. The financial statements have been audited in accordance with the Auditor General of the Union Law, and it was examined through accounting records in line with the International Standards of Supreme Audit Institutions (ISSAls). Management's Responsibility for Financial Statements 2. Project Management is responsible for preparation of the financial statements in line with Financial Management Manual, project accounting system and the International Public Sector Accounting Standards-Cash Basis (IPSASs-Cash Basis). Moreover, the Project Management has the responsibility to make sure that the financial statements are free from material misstatement arising from fraud or errors which can lead to the wrong management decisions regarding to internal control. Auditpr's Responsibility 3. Our responsibility is to conduct audit the financial statements in accordance with the International Standards of Supreme Audit Institutions (ISSAls) and those standards require us to comply with the code of ethics for auditors and to express appropriate audit opinion as per audit findings after conducting audit with reasonable assurance whether material misstatement exists in financial statements. 4. During the course of audit, regarding to figures and disclosures in the financial statements which comprise Statement of Source and Uses of Funds, Statement of Uses Restrict Restrict 2 of Funds by Component/ Sub-component and Statement of Uses of Funds by Expenditure Categories and Bank Statement, Notes to the Financial Statement, we obtained sufficient audit evidence for evaluating errors, deficiencies and by applying audit procedures based on auditors' assessment and judgment. In this regard, we have obtained sufficient and appropriate audit evidence in order to provide audit opinion. Scope of Audit 5. When the financial statements of the Agriculture Development Support Project (ADSP) for the 2018-2019 financial year funded by World Bank's Loan (IDA-17), implemented by Irrigation and Water Utilization Management Department under the, Ministry of Agriculture, livestock and Irrigation were audited, the activities in which, the rehabilitation of irrigation and drainage of North Yamar Dam, and Sin Thae Dam, Malae Nattaung Dam and Swa Chaung Dam, agricultural extension works, on-farm demonstration, purchasing of agricultural use machineries, seed production, cultivation of sample farm and administrative expenses, implemented as in departmental level, distinct level, regional and township level by the leading of Irrigation and Water Utilization Management Department together with Department of Agriculture, Agricultural Mechanization Department, Department of Agriculture Land Management and Statistics and Department of Agricultural Research were examined. 6. The activities implemented with head office's budget in the region were examined with regarding the project completion report, control work chart, record photos, expense vouchers, financial forms and bank statements and procurement from head office's budget and distribution of material to regional office were examined with contract agreements, inspection records for opening, delivery notes and receipts as the evidence. Regarding to activities allocated budget to regional offices, implementation and completion of these activities during the 2018-2019 financial year were audited by related regional audit offices (Sagaing Region, Yangon Region, Mandalay Region and Nay Pyi Taw). Restrict Restrict 3 Audit Opinion 7. In our opinion, except for the effects of the matter described in the Basis for Qualified Opinion Section of our report, the financial statements for the 2018-2019 financial year of Agricultural Development Support Project (ADSP), implementing by the Department of Irrigation and Water Utilization Management, Ministry of Agriculture, Livestock and Irrigation present fairly, in all material respects and these are in accordance with the International Public Sector Accounting Standards-Cash Basis (IPSASs-Cash Basis). Basis for Qualified Opinion 8. Following are the basis for qualified audit opinion- (a) The amount of USD 4.990 million under the major head of emergency fund from the component (4) of ADSP was transferred as advance payment to immediate Response System. The surplus amount USD 0.875 million received during the 2018-2019 financial year should be adjusted in source and uses of funds statement of financial statement as adjusting event. However, no adjustment was made. (b) Department of Agricultural Research withdrew the funds of 0.798 million kyat for the expenditure to produce the breeder seeds of chickpea at 1.5 acres of seed farm in ZaLoate , Monywa township according to the plan of seed production during the 2018-2019 financial year. During the course of implementing the plan, however, the alteration had happened to produce only foundation seeds for the same acres of seed farm so that the cost was reduced to 0.762 million kyat for the production of the seeds. Hence, the surplus amount of 0.036 million kyat was deposited back to MD-Account of Department of Agricultural Research with challan number - 15 dated on 22nd January 2020. (c) Twelve pyi of breeder seeds of Green gram sold by the Pulses Research Branch of Department of Agricultural Research (Head Office) and 58 basket Restrict Restrict 4 of rice sold by agricultural research farm in Kyaukse have 0.120 million kyat and 1.160 million kyat respectively in value. It is found out that the total value of 1.280 million kyat had not been repaid by the time the audit process took place dated on 20 January 2020. Therefore, the total amount had been deposited back to the MD-Account of Department of Agricultural Research with challan number -16 and 2 dated on 22nd January 2020 and 23rd January 2020 respectively. (d) The surplus amount of 0.475 million kyat for the travel allowance spent by eight participants for batch 1/2019 and 2/2019 of the training on Basic GIS, Remote Sensing and Database at Teik Gyi town arranged by the head office of Department of Agricultural Land Management and Statistics was found out during the course of the audit. Hence, the surplus of travel allowance was deposited back to the MD-Account of head office of Department of Agricultural Land Management and Statistics with challan number - 147 dated on 24th January 2020. (e) In regard with purchasing 16 of Hino Tipper (6.7 tons) and 8 of Water Bowser (1200 gal), Myanmar Kaido Co. Ltd. had the responsibility to deliver the water Bowsers by the date of 6th November 2019. Nonetheless, the water bowsers were delivered on the date of 20th November 2019 and 5th December 2019. Consequently, the amount of USD 6480 has to be deducted as penalty for late delivery according to the contract signed by both parties from the payment to Myanmar Kaido Co. Ltd. (f) Irrigation and Water Utilization Management Department of Sagaing Regional Government had bought local construction materials under a process of tender. Among the 11 materials, the arrival date of Jungle wood 81.943 ton with 47.511 million kyat in value and Stone (6" x 9") 607.84 sud with 34.221 million kyat in value was later than the due date. Furthermore, no evidence of penalty was found out for the failure of delivery on time. In Restrict Restrict 5 fact, the penalty was 0.121 million kyat. Therefore, the penalty was deposited back to MD-012428 Monywa district office of Irrigation and Water Utilization Management Department by challan number A-108 dated on 27th January 2020. 9. We conducted our audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the financial Statement section of our report. We are independent of the audited entity in accordance with the ethical requirements that are relevant to our audit of the financial statements of Agricultural Development Support Project (ADSP) funded by World Bank's Loan (IDA- 17), and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion. (Signed) On Behalf of Director General (San San Win, Deputy Director General) Date- 11th March, 2020 Restrict Myanmar Agricultural Development Support Project Interim Unaudited Financial Report Semester ended April 1, 2019 to September 30,2019( USD) Contents 1 Discussion of Program Progress 3 Statement of Sources and Uses of funds 3.1 Statement of Uses of funds by Sub-component 3.2 Statement of Uses of funds by Expenditure Category 4 Physical Progress report 5 Accounting policies Generally Accepted Accounting Principles ( GAAP) International Public Sector Accounting Standards ( IPSAS ) ( Cash) 6 Designated Account Recociliation Statement Myanmar Agricultural Development Support Project Interim Unaudited Financial Report Semester ended April 1, 2019 to September 30,2019 ( USD) Discussion of Program Progress ADSP project is working with Consultation team , Korea Rural Community ( KRC ) for feasibility studies and detailed design for improvement of Irrigation and Drainage of ADSP project , NIPPON KOEI Company Limited for strengthening Irrigation and Drainage management services and International Rice Research Institute ( IRRI ) for farm advisory and technical services. Foreign Currency was paid for Consultant' s remuneration and reimbursement according to the agreement contract. and also paid for the purchase of machinery such as Hydraulic Excavator for rehabilitation of Irrigation Network system. IWUMD spent ( 103,573.34 ) USD on making payment ( including direct payment) to (Nippon Koei ) for strengthening Irrigation and Drainage Management Institutions. IWUMD spent ( 741,166.36 ) USD on making direct payment from World Bank to ( KRC ) for feasibility studies and detailed design for improvement of Irrigation and Drainage system of ADSP project and ( 1,972,012.00 ) USD on making direct from World Bank to Myanmar Kaido company limited for the purchase of Hydraulic Excavator (26 No:). IWUMD also spent ( 156,685.79 ) USD on consultant of PMU and ( 39,298.26 ) on training. DOA spent ( 74,195.33 ) USD on making direct payment from World Bank to ( IRRI) for Farm Advisory and Technical Services. 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Irrigation &Water Utilization Management Department BANK RECONCILIATION Bank AccoUnt No. EDA-600005 Month April-2019 Description USD 1. Balance per Bank 66,239.11 2. Reconciling items, Less: Unpresented checks: Add: Deposit in transit Balance per book 66,239.11 Approved by Reviewed by Prepared by Name: U Tir't-Lwn Name: Daw Aye Mar Pe Name: U Khin Yin Agriculture Development Support Project Name of Implementing Office .......... Irrigation & Water Utilization Management Department BANK RECONCILIATION Bank Account No. EDA-600005 Month May-2019 Description USD 1. Balance per Bank 52,539.11 2. Reconciling items Less: Unpresented checks: Add: Deposit in transit Balance per book 52,539.11 Approved by Reviewed by Prepared by Name: U Tit Ltin Name: Daw Aye Mar Pe Name: U Khin Yin Agriculture Development Support Project Name of Implementing Office .......... Irrigation & Water Utilization Management Department BANK RECONCILIATION Bank Account No. EDA-600005 Month June-2019 Description USD 1. Balance per Bank 5,799.63 2. Reconciling items Less: Unpresented checks: Add: Deposit in transit Balance per book 5,799.63 Approved by Reviewed by Prepared by Name: U Tin Lwin Name: Daw Aye Mar Pe Name: U Khin Yin Agriculture Development Support Project Name of Implementing Office .......... Irrigation & Water Utilization Management Department BANK RECONCILIATION Bank Account No. EDA-600005 Month July-2019 Description USD 1. Balance per Bank 118,999.63 2. Reconciling items Less: Unpresented checks: Add: Deposit in transit Balance per book 118,999.63 Approved by Reviewed by Prepared by Name: U Tint Lwin Name: Daw Aye Mar Pe Name: U Khin Yin Agriculture Development Support Project Name of Implementing Office .......... Irrigation & Water Utilization Management Department BANK RECONCILIATION Bank Account No. EDA-600005 Month August-2019 Description USD 1. Balance per Bank 92,715.37 2. Reconciling items Less: Unpresented checks: Add: Deposit in transit Balance per book 92,715.37 Approved by Reviewed by Prepared by Name: U tinttwin Name: Daw Aye Mar Pe Name: U Khin Yin Agriculture Development Support Project Name of Implementing Office .......... Irrigation & Water Utilization Management Department - -BANK RECONCILIATION--- - -- - Bank Account No. EDA-600005 Month September-2019 Description USD 1. Balance per Bank 49,849.06 2. Reconciling items Less: Unpresented checks: Add: Deposit in transit Balance per book 49,849.06 Approved by Reviewed by Prepared by Name: U tNt- in Name: Daw Aye Mar Pe Name: U Khin Yin MYANMA ECONOMIC BANK (FOREX OPERATION) BANK STATEMENT Ae otut .No 1. .A60005 LNrftlC Acco (.%Q R ICJLTURAL DEVELOPMENT SUPPORT PROJECT(ADSP) AddressM1INfSTRY OF AGRICULTURE, LIVESTOCK AND IRRIGATION Bank Statement for the month of From 01/04/2019 To 30/04/2019 Date Particular CUR Debit Credit Balance B/F USD 99,363.11 03/04/2019 50 1/ST(SY)WORLD BANK/18-19/2.4.2019 USD 5000.00 94,363.1 03/04/2019 508/ST(SY)WORLD BANK/18-19/2.4.2019 USD 1997.00 92,36.. 1 03/04/2019 508/ST(SY)WORLD BANK/18-19/2.4.2019 USD 3.00 92,363 1 03/04/2019 504/ST(SY)WORLD BANK/18-19/2.4.2019 USD 2297.00 90,066 1 03/04/2019 504/ST(SY)WORLD BANK/18-19/2.4.2019 USD 3.00 90,063.11 03(04/2019 507/ST(SY)WORLD BANK/18-19/2.4.2019 USD 2197.00 87,866.11 03/04/2019 507/ST(SY)WORLD BANK/18-19/2.4.2019 USD 3.00 87,863.11 03/04/2019 503/ST(SY)WOR L D BANK/18-19/2.4.2019 USD 2497.00 85,366.11 03/04/2019 503/S'T(,SY)WORLD BANK/18-19/2.4.2019 USD 3.00 85,363. i I 03/04/2019 506/ST(SY)WORLD BANK/I18-19/2.4.2019 USD 2022.00 83,341.11 03/04/2019 506/ST(SY)WOIZLD BAN � ,� � , v , w �' �� са 'д � и� О п9 ( � °Tv'- ... 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N , а � и W � '� w 'б й .х •'" �. � � � � � � � �' А� о � о • � °:�' � �йо w:С7=й��:й:�: Н �. � �° � � Г� � � й � + � �о о е� �, Е� ��,, С, � у и Сб V � � 1 1 � �'Л � о � Е" � ^ ,� �,,,, �п � о � � и ,,._, � � �" а, � � Lj � ° о .� � � � .о ..., �; � Q. i � а � о О � � U � и � � � и и О � � �'' С.� �". � iв i, V S. й О �' о G� � "б ir и G� bA � �+ �, о � � о �, �. r� � � � �� ... � й ,.�..� �. .о N р �" "' � � � �� о '� й � � � � � а О о а о �i'' ° ,� о о � N U � � � А � � °' �о s`�. : д :� .��,, � � A-i � т, О •�, � � а •о � о � �, о � � z � �' � о �' � " � R" �� � .� � о � �wй U� Myanmar Agricultural Development Support Project Interim Unaudited Financial Report Semesterended April 1, 2019 to September 30,2019(MMK) Contents I Discussion of Program Progress 3 Statement of Sources and Uses of funds 3.1 Statement of Uses of funds by Sub-component 3.2 Statement of Uses of ftmds by Expenditure Category 4 Physical Progress report 5 Accounting policies Generally Accepted Accounting Principles GAAP International Public Sector Accounting Standards ( IPSAS CASH 6 Other Account Reconciliation Statement Myanmar Agricultural Development Support Project Interim Unaudited Financial Report Semester ended April 1, 2019 to September 30,2019 ( MMK) Discussion of Program Progress ADSP project is closely working with Consultation team ( Korea Rural Community ( KRC), NIPPON KOEI Company Ltd: International Rice Research Institute (IRRI) ) and related people in the project Area. Under this reporting period the following activities were implemented by Implementing Departments. IWUMD spent the total amount of (21,495.196) Million Kyats on rehabilitation of Irrigation Network System, purchase of goods and Consultant (PMU) services. IWUMD spent (20,510.219) Million Kyats on rehabilitation of Sinthe, North Yamar, Swa Chaung and Male Nattaung Irrigation Network System and reconstruction of Spillway of Swa Chaung . IWUMD also spent ( 901.000) Million Kyats on the purchase of Hydraulic Excavator , Teaching and Learning material, Vehicle and Motorbike and (83.977) Million Kyats on Consultant (PMU) services. The benefits of the project are to decrease the water losses of the canals and also increase the cultivated area as well as crop yield and cropping intensity will be implemented successfully that the purpose of the project. DALMS spent the total amount of ( 303.550 ) Million Kyats on Digital Kwin Map Survey and training. DALMS spent ( 162.410 ) Million Kyats on conducting Digital Kwin Map Survey in Sinthe , Male Nattaung and Swa Irrigation System. DALMS also spent ( 57.840 ) Million Kyats on training for Android Based Survey Solution, ( 30.850 ) Million Kyats on training for Basic GIS, Remote Sensing and Database and ( 52.450 ) Million Kyats on training workshop for UAV Aerial Imaging for Surveying , Mapping and Satellite Photogrammetry. A DAR spent the total amount of ( 468.178 ) Million Kyats on the purchase of goods and also on demonstration trials and Foundation seed production. DAR spent ( 450.083 ) Million Kyats on the purchase of Farm machinery, Laboratory Equipment and office furniture. DAR spent (11.700 ) Million Kyats on demonstration trials ( 78 Times ) of rice and non-rice crops( Groundnut, Sesame, Sunflower, Greengram, Pigeonpea) which were done collaboration with DOA under the (6) Irrigation schemes( North Yamar, Male Nattaung , Sinthe, Swa Chaung, Ngalaik and Zeedaw) , ( 6.395 ) Million Kyats on Foundation seed production. DOA spent the total amount of ( 1,256.541) Million Kyats on the purchase of goods, construction, demonstration and training. Seed Division under DOA spent (374.749) Million Kyats on the purchase of Machinery and Laboratory equipment, о о оо i� с� � �о ; �о и �о ы о� о м и с� и � � �� ': т � о о и оо г� � � оо ; оо оо : оо о °о °о N °� � °�° � й й °и й � N N О'м N �С и и и j и х � Й � сmл VN�i 0 � О � � � � � ,--� ' ri м r ri � � � � � I � � м � ,� � , � v € ; j� I � � �1 � ;, ; А ° ° � (м й й� �°о °� ,о __ I о � ; Э� � �у � � о С ' и м м м �о �cV , г� оо оо� оо ы о о а< г� �� м �о j� I � с` о о •�°, � ( о о м г� с� м �о оо ое и и и еа о о �� и N г� г � г� i � и и � € и Гs, � ° � о�°о ' о�°о � й о�-о `°i й м N I � N � й� `°о �� Q � N N �N�...;� N 1� 1 ы � �, � � � � ', � � ; r j, 1 j� 1 О О ' cV I И О� ': �О �О ' N ' N �О ; �D �О � I О О [� �О G1 � I М М 00 00 � i �� ( R О О � 1�О о0 [� [� �л ' И 00 00 00 О О' 00�о0 [�' � � и Й О I О О ( ' О О И и l� ( О О и И И И � И �+ � О О' [� О� �� t� [^ N! 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О. й ш ++ рр : ++ .� � � � I � �+ ы � � a�i � � � � наСi ( � . у � � .�' �-�+ р1 � � д С ; д °' � =о о од � � .� од я, � о ." о � � � ш � о � � о д�; а а, �aj� � и �� � д. а�� о к� а� cs, л�'С" гу Ь' �} и � Гуi .� ( н �. �, U V] W W w �" ,� �" �, � � о � н I с� ,. м о �;^- cv м � и о о � и и ' ш U�� ;� А �-� I U[-� ! c�i г.i ni c•i 1 сч U�' U Agriculture Development Support Project Name of Implementing Office -Irrigation &Water Utilization Management Department (PMU) BANK RECONCILIATION BankAccountNo. OA-012213 Month Description MMK 1. Balance per Bank 8,125,307,661 2. Reconciling items Less: Unpreserited checks: Add: Deposit in transit Balance per book 8.125,307,661 Approved by Reviewed by Prepared by Name: U Tint Lw[n Name: Daw Aye Mar Pe Name: U KhIn Yin Agriculture Development Support Project Name of Implementing Office ... Irrigation & Water Utilization Management Department (PMU) BANK RECONCILIATION Bank Account No. OA-012213 Month May-2019 Description MMK 1. Balance per Bank 5,938,361,957 2. Reconciling items Less: Unpresented checks: Cheque No: C-502516 (Date 22/5/2119) 10,695,000 Add: Deposit in transit Balance per book _ 5,927,666,957 Approved by Reviewed by Prepared by Name: U Tint-Ldn Name: Daw Aye Mar Pe Name: U Khin Yin Agriculture Development Support Project Name of Implementing Office ... Irrigation & Water Utilization Management Department (PMU) BANK RECONCILIATION Bank Account No. OA-012213 Month June-2019 Description MMK 1. Balance per Bank 5,893,685,298 2. Reconciling items Less: Unpresented checks: Cheque No: C-502516 (Date 22/5/2119). Add: Deposit in transit Balance per book 5,893,685,298 Approved by Reviewed by Prepared by Name: U TintLwin Name: Daw Aye Mar Pe Name: U Khin Yin Agriculture Development Support Project Name of Implementing Office ..,Irrigation & Water Utilization Management Department (PMU) BANK RECONCILIATION Bank Account No. OA-012213 Month July-2019 Description MMK 1. Balance per Bank 1,289,025,317 2. Reconciling items Less: Unpresented checks: 1,970,000 Cheque No: C-502528 ( Date 10/7/2119) Add: Deposit in transit Balance per book 1,287,055,317 Approved by Reviewed by Prepared by Name: U TintCwin Name: Daw Aye Mar Pe Name: U Khin Yin Agriculture Development Support Project Name of Implementing Office ... Irrigation & Water Utilization Management Department (PMU) - BANK RECONCILIATION - Bank Account No. OA-012213 Month September-2019 Description MMK 1. Balance per Bank 461,343,746 2. 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