rN Phone: So010y069 Office of the Aut r General 4uditot~ - Pul ow Ialyur.Nep l Ref. No.-2073/74 O Date March 10, 201 INDEPENDENT AUDITOR' EPORT II The Secretary Ministry of Finance Singh Durbar, Kathmandu ii Report on the Financial Statements We have audited the accompanying Project Financial Statements including Statement of Designated Account and Statements of Expenditures SOEs of the "Nepal India Regional Trade and Transport Project" financed by IDA Credit No 5273-NEP as at 15 July 2016 (31tAshad, 2073) 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 included designing, implementing and maintaining internal control relevant to preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud and error. Auditor's Responsibility Our responsibility is to express an opinion of 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 from 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. e mail1: rinpnt.en nf@oggo,p Web pag :wwogtpgvn ~W*T-r Mfti ~i"'r nuw ~4 wt~rfF Opinion X Management letter highlighting areas for dpumo ng financial management including compliance with financial covenant is attached herewith. )1 d In our opinion, the Project Financial Statements including Statement of Designated Account, in all material respects, give a true and fair view of the financial position of the "Nepal India Regional Trade and Transport Project" as of 16th July 2016 (31stAshad 2073), 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 No 5273-NEP has been utilized for intended purposes. In addition, except the matters highlighted in management letter, 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 Loan & Grants. Iswar Nepal Deputy Auditor General GOVERNMENT OF NEPAL MINISTRY OF PHYSICAL INFRASTRUCTURE AND TRANSPORT DEPARTMENT OF ROADS NEPAL INDIA REGIONAL TRADE AND TRANSPORT PROJECT (NIRTTP) IDA Credit No.: 5273-NEP (IDA Project ID Number: Pt 44335) Audited Project Account FY 072-73 (2015/2016) (Period between 17 July 2015 to 15 July 2016) Kathmandu Nepal Ministry of Physical Infrastructure & Transport Department of Roads Nepal India Regional Trade and Transport Project Audited Project Account Under IDA Credit No.5273-NEP Sources and Uses of Fund F.Y. 2072/04/01 to 2073/03/31 Period: 17 July 2015 to 15 July 2016 Notes Cumulative Upto Reporting FY 2015/2016 Cumulative Description to A/c Last Year Total to Date Budget Allocation 1,496,993,304.00 2,124,385,000.00 3,621,878,304.00 A) Receipt: GoN Fund 1 15,084.231,81 17,190,871.36 32,275,103.17 GoN Reimbursable Fund (Yet to be tansferred) 94,521.68 127,430,127.11 127,524,648.79 IDA Credit /Reinburshable 263,408,91857 666,108,497.48 929,517,416.05 Direct Payment 4,690,129.74 4,690,129.74 Transferred to K 7 15 24,1600 (24,168.00) Total 278,611,840.05 815,395,457.69 1,094,007o297.75 B) Uses of Fund: a) Goods,works, non consulting services and consultants' scvices including 2.1 training and workshop for Category 3. Part C.1 263,527,608.25 798,204.586-33: 1,061,732,194.58 b) Project Costs including Operating Costs (Government Source) 2.1 15084,231.61 1 17,190,871,36 .2,275,103.17 Total Uses of Fund 278,611,840.06 ' 815,395,457.69 1,094,007,297.75 Designated Account Statement(NRs) 1) Opening Cash Balance in DA 'A /5.1/9 2, 2) Fund Received From IDA 3 758,508,918.57 / 655551,532 97 / 1,424,060,451.54 3) Total Cash Available(1+2) 758,508,918.57 . 1,171,226t712 20 1,424,O60,451.54 4) Less: Transfer to Gov. Treasury Account 3 263,433,086.57 850,75,16.28 913,811,802.85 5) Less: Direct Payment 20,39S.747 94 20,395r742.94 6) Foreign Exchange Gain/Loss 3 10,599,347.23 ' 28$ 15,77728 39,115,124.51 7) Closing Designated Account Balance 505,675,17923 I. 528 966,010.26 528,968,030.26 Adjustment Exchange Gain/Loss 9.Total $05,675,179.23 528,958,030.26 528,968,030.26 O&Lt rrt- Bim Z 4 Sanjaya K. Shrestha Than wor Gautam' Devendra Karki unK mar K.C. aadur an Rajenra Prasa Nepal Is war Ne al Accounts &fficer Project Coordinator Chief Accounts Controller DG Under Secretary Secretary FCG DAG NIRTTP NIRTTP DOR DOR MoPIT MoPiT FCGO OAG Note 1 Ministry of Physical Infrastructure & Transport Department of Roads Nepal India Regional Trade and Transport Project Under IDA Credit No.5273-NEP Supplementary Report of Sources and Uses of Fund F.Y. 2072/04/01 to 2073/03/31 Period: 17 July 2015 to 15 July 2016 Amount in NP$ Notes Cumulative Upto Reporting FY 2015/2016 Cumulative Description to A/c Last Year Total to Date Release: - A). GoN Fund 2A1 15,084,231.81 / 17,190,871.6 32,275,103.17 GoN Reimburshable Fund a. GoN Reimbursable Fund (IDA) 2. 263,527,608.25 777,808,843.39 1,041,336,451.64 b. Direct Payment 20,395,742-94 20,395,742.94 Total IDA Reimburshable (a+b) 263,527,608.25 798,204,586.33 1,061,732,194.58 Total (A) 278,611,840.06 815,395,457.69 1,094,007,297.75 Unspent Balance Transfer to Treasury A/C From DA 3 263,433,086.57 650,378,715.28 913,811,802.85 Direct Payment - 20,395,742.94 20,395,742.94 / Refund to government Total 263,433,086.57 670,774,459.22 934,207,545.79 Total GoN Fund 15,084,231.81 . 17,190,871,36 32,275,103.17 Total Reimbursable Fund 94,521.69 . 127,430,127.11 127,524,648.79 Bim,, KA hikiri Sanjaya Kumr1 ShresTlia Account Officer Prioject Coordinator NIRlTP N IRTI IP' -1- � -�-�- -1-�-� �- � -�- � i �--�-�- 1 � -1--�- '. - fJatP 2 Niinistry vf PhysEraE fпFrгstruCture & Traпsport I7epartmeпt of Raads Nepallпдiа Regiuпa! 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Totц.pf . . �гrглпТ�а3�г �'pr.+��.•�1. + • z,:ter,aв3.sr: , а,rса.98вла ■ . - a,Tr:l,эaa.so , хz,пз3,оsл•zz ' - - тl.вэд,яsи•хк � 2ц11i Ea�Sl..i� С,f17�,799Пп . • f п1•3•77h.Пtl 9,П8А•]5876 • $•[}F5�1•A5R7G . ]д,764•7577Е г - • 1д•:Ь4,75776 . 1ч5Lэ F�:п�гь•.г 5=,9•й71 о,^. - 9э•�,z9i ПП - • - - 5`г9•ZНг 9ч � 57],291 С�О- 27311 Vc•hiclг - 1�•254.1ЕАl7д , 16•25»,i63L'с7 • - - • 1L,254,1й6.On ! • 1G.257,гLцСд ' 29511 fqшp.п.crit 1•297.б80.ПВ - 1•297•L•80.00 • - - • 1•297•650Р.7 • - 1.297,Е$(70р • 29Ъ11 риЬ�•г C�i„t - 247,273,а-7г] 25 + 2д7 273,-0•7П 25 3,i53,2П3 33 • 77Э,S'�2.2F'.� s5 737•П45•9Е4 27 3,553,?р3 З3 4?f1,7Gi.7�71 :4 f АгЧ,318,4Пk S7 � 23711 С.с•:iч.i1[, 5Е - • • 82&,72Q87 • A4,31G,5&2 50 2Q.ЗЗ°+.7-02 9-0 G5,571,GAG 31 , 828•72С1 �:7 4M1,316,582 5� � 26•З95•742 9д G5•iM11•pqh 31 � ' �и'�l�i�N�� . : �.. . , . ..- . . . ... I3а7з�43 : 7s9s:7�r� ..аsз;sг.�й,хs �:. ��x,5t3�,�zs:�� . ��х;4�� . тхr,в�ед�.�: г- �.р;3s&.�axsa г'хSд,в7t�sв,2�; .� �о,а2:s.в�3.ч� � ��в,�3и8�. !. . ` 2и;�вь,уаг:а� ' �;ен�.гх�,а�r.� ; С T57TiU.3373ЭU3{0. � - {л-в! is,�23�a1 гв,SгТ.в9в.zs tгs,�u.5•+гйо�.. гу,цд.аг'к.з� Г т.в�,ваsзs ( го�55.тдt*� г в1в,3s5,s57.�s as175.IO3.17 .7 �,оаi;33ь,лsi.5л ' 2о,зч5,гаz�.f a,tлaл,vor,25r.:s ! 4�Т-��ц�„ . f3ion � i fuhдri 5пп�а�а kЕы>>ar 5fэresri�a Псеаlгпt С Е�эсет }'гп_lесг �lэогдiлагпг N}R Е'"1'Р '� 1 RT f k' Note - 3 Ministry of Physical Infrastructure & Transport Department of Roads Nepal India Regional Trade and Transport Project Under IDA Credit No.5273-NEP Reconciliation of Designated Account By Detail Transaction F.Y. 2072/04101 to 2073/03/31 Period: 17 July 2015 to 15 July 2016 S No. Description NPR USD Remarks I A). Opening Balances as of Reporting Period 50S,675,179.23 4,999,754.59 2 B). Receipt of Fund 665,551,532.97 6,237,425.61 5 Q Total Receipt of Fund 1,171,226,712.20 11,237,180.20 6 Q. Less :Transfer to GoN Treasury 650,378,716.28 6,085,200.20 7 D). Less : Direct Payment 20,395,742.94 195,847.42 8 E). Foreign Excliange Gain/Loss 28,515,777.28 9 F). Adjustrnent Exchange Gain/Loss G). Closing Balance as of Reporting Perio= 528,969,030.26 4,95,6,132.58 Ex Rate of Nrb at July 15 2016 is 106.73 Bill, 4 fikari San.i;iya KLI111,11-Shrestha Account Officer Project Coordinator NIRTTI" NIR rM) I I- I ) I4J Note - 4 Ministry of PhysicalI nfrastructure & Transport Department of Roads Nepal India Regional Trade and Transport Project Under IDA Credit No.5273-NEP Summary of Exchange Gain/Loss F.Y. 2072/04/01 to 2073/03/31 Period: 17 July 2015 to 15 July 2016 Amount in NPR Cumulative S. No. Particulars Cumlaiv FY 2015/16 to 2014/15 Dt Date Total 1 Rastra Bank 10,599,347.23 / 28,515,777.27 / 39,115,124,50 ITotal Exchange Gain/Loss 10,599,34723 28,515,777.27 39,741,959.93 Bil 6ii'2dhikari Saija,a Kumar Shrc,tha Account Oficer Project coordinator NIRllP NIRTTP MinIstry of Physical Infrastructure & Transport Departmient of Roads Nepal. India Regional Trade and Transport Projeet Under iDA Credit Na.5273-NEP Summary of Cash Withdrawal Disburserment Under 5273-NLP} FY. 2072/04/01 to 2073/03/31 PerHod: 17 July 201 to 15 July 206 Transferred gareko amt Cur, NPR Description WA No Value Date Advance Category 3 TotaT Cumulattves up to last Year 2071/72 495,100,000.00 263,408,918.57 262,408,918,57 Fisc.l YL4r 2015/2016 First Trimester Second1mester 4 21-Dec-15 155361,664 07 ' 155,361,664.07 5 4-Jan-16 15,729,781 20 15,729,7¯1.20 3rd I rrmester 3rd Trtmester 6 31-Mar-16 153,538280.95 153,538,280.95 7 13-Jun-16 205,378,43255 205,378,432.55 8 24-Jun-16 136,100,33871 136,100,338,71 Total of this Year - 66610.497.48 -666,108,47.48 Cuimulatives upto Reportig Period 495,100,000,00 / 929,517A16..55 929,517,416.05 Cur. 514 Description WA No Vau Date Advance Category 3 Total Cumulatives upto lass Year2071/72 3,238,572,70 ,,1,839,024.15 1,839,024.15, Fiscal Year 2015/2016 Fire, Trim¢s-e.r Seco nd Tres er 4 21 Dec-15 1,059,516.92 1 1,059,516.92 4-Jan-16 109,704.89 109,704.89 3rd Trimester 3rd T rnes* er ò 31-Mar-1G 1,025,052.71 1,025,03271 7 13-lun-16 1.357,256.24 1,157,256.24 8 24-Jun-16 903,384.65 é 903,384-65 Total Of this Year - 4,454,915.41 144454,915.4 Cumulatives upta Reporting Period 3,238,572Y0 6,293,939.56 6,293,939 56 Cur. US$ Descripilon WA No Value Date Advance Categury 3 Total Cumulat'ves upto Last Vear 2071/72 5,000,000.00 2,597,853.55 / 2,597,853.55 1 F15cal yeav 2015/2016 F,rst Trimester Sec s nd Trimester 4 21-Dec-15 1,467,060.00 1,467,060.00 5 4-Jan-16 - 152,225.41 152,225.41 3rd Trimester 6 31-Mar-16 1,444,114.78 1,444,114.76 7 13,Jun-16 1,91,030.36 / 1,911,030.36 8 24-lun-16 1,262,994.98 1,262,994.98 Total of this Year - 6,237,425.51 5,237,425.51 Cumulatives upto Reporting Period 5,000,000,00 8,835,279.06 8,835,279,06 Bim,2¯] di S,jaya rurnr Shrpstha - Ac Project Coordrnatar MIRTTP NIRTTP MinIstry of PhysAl Infrastructure & Transport Departnin t of Roads Nepal India Regional Tr,ade and Transport Project Under IDA Credit No. 5273-N EP Stat ement of ExpendtUre (50E FY. 2072/04/01 to 2073/00/31 Perlod: 17 July 2015 t o 15 July 2016 Transferredgar-eko a mt Cu- NPR Description WA No Valus Date Advance Category 3 Out Of Dlspersmnt of Curnutive% up to Last Year 2071/72 495.100,000.0o , 'r , Yrar 2025/2016 4 21-Da 15 20,346,991.68 155,361,664.D7 4n 16 - 25,36U 67 15,729,781.20 Total of t his Yea: - 20.37 2,3752 .35 17L.01445.27 CumulatIves apto Report[rng Pariod 495,100,000.00 20,372,352,35 17,09,445,27 Cur. S DR Descr[ptlon WA No Va lue D@te Advance Category 3 Dutof Diofnment t CumuiaWt'ves upto Last Year271/72 3,239,572.70 - isca' Year 2015/2016 4 21-Dec-1S 138.759.93 1,059916.92 D176.87 10,704,89 Total of t his Year - 138,936.90 119,22181 CumulatIVE upto Reporting PerfOd 3,239,572.70 1913B,936.80/1 . _______________________Ci:. USS Dasaiption WA No alue Date Advance Category 3 Out of Dispersmnt of Cumula tives 4pto Last Year 2071/72 5,000,000.00 F,sal Year 2115/2016 4 21-Dec-15 092,133.92 3,457,060.00 5 4.Jan 16 24541 152,72,41 Total or tflis Yea] .. 192,379.33 LG19,255A1 Cumulatives upti Report[ng Period 5,0000.00 / 1920s79,33 1,619,25,41/ ill l Snja1.ShresthI 3hiin1ihorGWifi DevelraKarki Daun imrår. D ah addurTama'nf Rajedra Prasad Npal 1shwarNeI Ve nn f ofricer Prject Coordinmator Chiekf .rvuna (iilroler r i Ndci- Secretar Secretary FCG DAG NIRTFP NIRTTP DOR DOR MnPIT Mopir FGO CAG Nepal Rastra Bank Banking Office, Thapathali (Account Statement) Client Code : 1204543 Client Name: NEPAL INDIA KHETRIYA BYAPAR TATHA P A/c No: 1204643/001.004.840 A/c Name: 114-KHA 4 SPECIAL DEBT ACCOUNT Currency: USD Amount Exch. Banc Date Value Date Ref./Chq. Description Dr/Cr FC Exch. Balance I _FC NPR Rate 7/17/2015 7/17/2015 BALANCE b/d CR 4,999,754.59 4,999,754,59 10/11/2015 10/11/2015 TRANSFER ACCOUNT TO ACCOUNT EVEREST DR -151,980.00 -15,705,613,20 103.34 4,847,774.59 12/20/2015 12/20/2015 TRANSFER ACCOUNT TO ACCOUNT CENTRAL DR -1,467,060,10 -155,361,664.07 105.9 3,380,71449 12/22/2015 12/22/2015 6/50/072DA52730 6/50/0721DA527300014 CR 1,467,060.10 155,141,605.58 105-75 4,847,774.59 1/5/2016 1/5/2016 6IRMT/55/0721DA5 6IRMT/55/0721DA527300015 CR 152,225.41 16,160,249.53 106.16 5,000,000.00 3/25/2016 3/25/2016 TRANSFER ACCOUNT TO ACCOUNT CENTRAL DR -1,444,114.76 -153,538,280.95 106.32 3,555,885.24 4/3/2016 4/3/2016 6/90/0721DA 5273 6/90/0721DA 52730 CR 1,444,114.76 152,657,371,28 105.71 5,000,000,00 6/5/2016 6/5/2016 TRANSFER ACCOUNT TO ACCOUNT CENTRAL DR -1,911,030.35 -205,378,432.55 107.47 3,088,969.64 6/14/2016 6/14/2016 6/123/07210A 527 6/123/0721DA 52730 CR 1,911,030.35 204,633,130.95 107.08 5,000,000.00 6/23/2016 6/23/2016 TRANSFER ACCOUNT TO ACCOUNT CENTRAL DR -1,262,994.98 -136,100,338.71 1.07.76 3,737,005.02 6/27/2016 6/27/2016 6/129/072UNDP 6/129/072UNDP CR 1,262,994.98 136,959,175.63 10844 5,000,000.00 7/13/2016 7/13/2016 TRANSFER ACCOUNT TO ACCOUNT NMB BAN DR -20,400.00 -2,185,452.00 107.13 4,979,600.00 7/15/2016 7/15/2016 1 TRANSFER ACCOUNT TO ACCOUNT STANDAR DR -23,467.42 -2,504,677.74 106 73 4,956,132.58