Ministry of Finance of the Republic of Belarus Republican Unitary Enterprise "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus" Special Purpose Financial Statements under the Project "Public Financial Management Modernization in the Republic of Belarus" Loan No. 8606-BY for the period from January 1, 2019 to December 31, 2019 with the independent auditor's report Minsk | 2020 Public Financial Management Modernization in the Republic of Belarus Loan No. 8606-BY CONTENTS STATEMENT ON THE MANAGEMENT'S RESPONSIBILITY FOR PREPARATION AND APPROVAL OF THE SPECIAL PURPOSE FINANCIAL STATEMENTS UNDER THE PROJECT FOR THE PERIOD FROM JANUARY 01, 2019 TO DECEM BER 31, 2019......................... .......09....................... ... .............3 INDEPENDENT AUDITO R'S O PINIO N ............... ................... PI-I-N-. ............. ....................4 2 Public Financial Management Modernization in the Republic of Belarus Loan No. 8606-BY STATEMENT ON THE MANAGEMENT'S RESPONSIBILITY FOR PREPARATION AND APPROVAL OF THE SPECIAL PURPOSE FINANCIAL STATEMENTS UNDER THE PROJECT FOR THE PERIOD FROM JANUARY 01, 2019 TO DECEMBER 31, 2019 Management of Republican Unitary Enterprise "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus" (hereinafter - RUE "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus") is responsible for preparation of the special purpose financial statements under the Project "Public Financial Management Modernization in the Republic of Belarus" (hereinafter - the Project) being implemented by RUE "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus", that present fairly in all material respects the financial position of the Project as at December 31, 2019, as well as funds received and used under the Project for the period from January 01, 2019 to December 31, 2019 in accordance with the International Public Sector Accounting Standards (IPSAS). While preparing the special purpose financial statements under the Project, the Management of RUE "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus" (hereinafter - the Management) is responsible for: * adequate choice and application of accounting policies' principles; * presentation of information including that on accounting policies in a form which ensures relevance, reliability, comparability and transparency of such information; * compliance with the requirements of IPSAS and disclosure of all significant deviations from IPSAS in the Notes to the special purpose financial statements under the Project. The Management is also responsible for: * development, introduction and maintaining of effective and reliable internal control system under the Project; * maintenance of accounting in a form that allows to address the substance and explain transactions under the Project, and also to provide information of sufficient accuracy on the financial position of the Project at any date and ensure compliance with IPSAS; * taking all possible reasonable steps to safeguard of the assets of the Project; * detecting and preventing facts of financial and other irregularities. The present special purpose financial statements under the Project for the period from January 01, 2019 to December 31, 2019 were approved by M.L. Yermalovich, the Minister of Finance of the Republic of Belarus, on May 18, 2020. On behalf of the Management of RUE "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus": A.A. Narchuk O.E. Sinishinp Director Chief Accoyntant 3 FBK-BEL LLC Our ref. No. 05-01/57 of May 27, 2020 INDEPENDENT AUDITOR'S OPINION To the Ministry of Finance of the Republic of Belarus, RUE "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus", the Management of the Project "Public Financial Management Modernization in the Republic of Belarus" Opinion We have audited the special purpose financial statements under the Project "Public Financial Management Modernization in the Republic of Belarus" financed by the International Bank for Reconstruction and Development (hereinafter - IBRD) according to Loan Agreement No. 8606-BY of April 1, 2016 between the Republic of Belarus and IBRD (hereinafter - the Agreement) that include Loan Sources and Uses of Funds Statement, Uses of Funds, Designated Account Statement, Transit Account Statement, SOE Withdrawal Schedule as at December 31, 2019 and for the period from January 01, 2019 to December 31, 2019, and explanatory notes to the special purpose financial statements including disclosure of the fundamental principles of the accounting policies. In our opinion, the accompanying special purpose financial statements under the Project fairly in all material respects represent the financial position of the Project as at December 31, 2019, as well as received and used Project funds for the period from January 01, 2019 to December 31, 2019 in accordance with the International Public Sector Accounting Standard "Financial Reporting under the Cash Basis of Accounting" developed by the International Public Sector Accounting Standards Board of the International Federation of Accountants. Basis for Opinion We conducted our audit in accordance with the requirements of Law of the Republic of Belarus of July 12, 2013 "On Auditing Activity", the National Rules on Auditing Activities effective in the Republic of Belarus, the International Standards on Auditing (hereinafter - "ISAs"). Our responsibilities under these standards are further described in the section "Auditor's Responsibilities for the Audit of the Special Purpose Financial Statements" of this Auditor's Report. We are independent of RUE "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus" in accordance with the Code of Ethics for Professional Accountants of the International Ethics Standards Board for Accountants ("IESBA Code"), and we have fulfilled our other ethical responsibilities in accordance with the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Restriction on Distribution and Use This Auditor's Report is intended solely for the use of the Ministry of Finance of the Republic of Belarus, Republican Unitary Enterprise "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus" for presentation of information to IBRD on the Project funds received and used. This Auditor's Report is not intended for the use of third parties, and we do not bear any responsibility or liability to any other parties except the Ministry of Finance of the Republic of Belarus and RUE "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus" in respect of this Auditor's Report. In case of taking a decision by such parties based on the contents of this Auditor's Report, the third parties are liable for such decisions. Responsibilities of the Management and Those Charged with Governance for the Special Purpose Financial Statements under the Project The Management of the Project is responsible for preparation and fair presentation of the special purpose financial statements under the Project prepared in accordance with the International Public Sector Accounting Standard "Financial Reporting under the Cash Basis of Accounting" developed by the International Public Sector Accounting Standards Board of the International Federation of Accountants and for the internal control system that the Management considers necessary for preparation of the special purpose financial statements under the Project that is free from material misstatement, whether due to fraud or error. FBK-Bel Limited Liability Company 201-22A Logoisky highway I Minsk { 220090 I Republic of Belarus Tel/fax +375 (17) 355 42 23 I E-mail fbk@fbk.by I www.fbk.by TIN 690398039 FBK-Bel LLC is a member firm of the PKF International Limited family of iegaldy independent firms and does not accept any responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms 4 FBK-BEL LLC PKF Auditor's Responsibilities for the Audit of the Special Purpose Financial Statements under the Project Our objective is to obtain reasonable assurance on whether the special purpose financial statements are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with the ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence economic decisions of users taken on basis of these special purpose financial statements. Within the frames of the audit held in accordance with the ISAs, we apply professional judgment and maintain professional skepticism throughout the audit. We also: * identify and assess the risks of material misstatement of the special purpose financial statements whether due to fraud or error; design and perform audit procedures responsive to those risks; obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than that resulting from an error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control system; * obtain an understanding of the internal control system relevant to the audit, 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 internal control system; * evaluate appropriateness of the accounting policies used and reasonableness of accounting estimates and related disclosures made by the Management; * evaluate presentation of the special purpose financial statements as a whole, their structure and contents, including disclosures, as well as whether the special purpose financial statements present the underlying transactions and events in a manner that ensures their relia representation. We communicate with the Management and those charged with governance regarding, among other matters, the planned scope and timing of the audit as well as significant audit findings, including any significant deficiencies in the internal control system that we identify in he course of the audit. Director of FBK-Bel LLC Alexey G. Reneisky May 27, 2020 Audited organisation: Republican Unitary Enterprise "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus" (RUE "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus") 17, Kalvaryiskaya str., Minsk, 220010, Republic of Belarus; State registration: was registered by the Minsk City Executive Committee on June 30, 2000 in the Unified State Register of legal entities and individual entrepreneurs under No. 100049849; Taxpayer's identification number - 100049849. Auditing organisation: FBK-Bel Limited Liability Company (FBK-Bel LLC); office 201, 22A Logoisky highway, Minsk, 220090, Republic of Belarus; State registration: was registered by Minsk City Executive Committee on February 6, 2009 in the Unified State Register of legal entities and individual entrepreneurs under No.690398039; Taxpayer's identification number - 690398039. 5 APPIZOVLD НУ / yTi3EPЖJ[АЮ Miпister о€ Fi»апсе of the FtepuЫic of Веlдепs/ Министрг�гмнансон Респцбл и Гсларусь � �, Мг, Maksiгп L.Ye,7nalovfchf ' //� �с � ��� � � Е молвиич .. �/:� �i /1fl'гс . . ! _l л1„л'�.( � Г. PUBLIC FINANCIAL MANAGEMENT MODERNIZATION PROJECT ! Проекr "Модернизауня системы управпеиня государетванными финансами в Республике Беларусь" Loan Sources апд Uses af Fвnds Statament Р Отыет об источниках средств Проекта w их испопьзования дВRП $6060 for the Period [гот 61161'12019 to 31l1 ц2019 за период с 01101Г2619 по 31Г12l2019 in U8Dls долпарах СщА Сцтиlatiыe fratn RepoпingperiodlОтчетный effectiцeneaslСдатымачала Ярепiпд Cash Baiancesd Остатокденежмых средств иа начапо периода - пе иод . еализации проекта ТОТдL PER LA1l4того �� � Designated ассоипt�- Loan funds 1 Специальмый выдепенныh счет - � � С едства аайма 75 535,10 ОАО Traпsil ассоип# - Loan funds! 7 анзитный ечет - С� едстпа займа � . 0,60 � Tota1 apening саsЬ Ьаlапсе ! Итого астаток qенежиых срерств иа 2 31 � р'рр - р,о0 начало rге нода 75 538,D1 ОАО 0 5оцгсеа of (впдs ! Источиwки с вдств � ��� � .. 16R0 860Бр � � . � . Other! гме 1 771 359,11 3 847 б71 45 � � б,б0 � 1 D 40р 600,00 То[а1 Financiв ! Итпго non ченнов инанси ование � р,Оlэ O,DO -. � . 1 771 359,11 3 847 G71 Д5 10 Орр 000,00 То[аl5оцгс.еs! Итаго по источникам с едств � � . _ � . _ 1 846 897,12 Less: Expendltцres Ьу Сотропепt5l Расходы по компонентам �� � � � Component по.1 � l3udget тапаgетепг eegulation5 antl procedures 1 � � Компонент эЧе 1: Саавршенствование прааил и процедур управленив � бюджетом �� Componenl no.2 PFM 1Т solutions! Ксмnанент N? 2: Решения е�. обnасти 1 374 622,.45 2 117 369,85 3 094 527 96 ин о ма ионных твхналогий для УГФ 286 187,55 Сотропеп[ по.3: Change Management 1 Комnонент Ne� 3: Управлемие 1 076 210'S4 5 939 180,79 � измемениями . 167 1р5 59 � � 81 р 089,53 941 291.25 FRONT END FEE 1 Разовый сбор . Tota! Ех enditurвs P Ylroro асходы по компонентам о'р0 - 25 Ор0,00 25 ОООД0 � . - . 1 827 895,59 3 828 669 92 10 000 fl40,00 lпteгestearned�d Проценты банка � � - .. D,00 С1о�1пg CaSh Balances per C3ank Statements 10стаrок денежных средетв на � .. комец отчеrного пе иода по бамковским выпискам � Designa4ed accounl - 1BRD lоап 1 Спеуиально выдепенный счет - 1BRD � � Э2ЙМ 19 аоо,lо 1s aoo,lo о,б0 Transit acooun[ - Loan funds 1 Т амзитный счет - источники с едств q A3 � Funtls in transil ! С е ства в п и 1�43 о р0 То[а1 cЮsing Cash Ваlапсеs 1 Lfroro остатак денежных средств ма � конец пе иада -� �. � . 19 о01,53 19 6U1,53 О,рр Calcu�ated account cЮSing Ьаlапсе ! Расчитанный Бапанс счета на конец отчетноге � � �� � � пе ивда 19 0l)4,53 19 041.53 р Ор Agreed lry 1 Согласопано: �, Лiгтt llcpufy Minis[erof Pina»се счfдэе RepuЫic off3e]arusl liсрвый замсститель Министра сринансоп 1'сспублмки Беыарусь тт Мг. Ynriy М. 5eliцerstov/ Ю.41. Геливерс.т'оп Неад оГ tlге beparlment of Р�iгэапсiаl, Ееог[опчiс Activtty аид Aceountin$ of thc Mi»istг'у of Р�ыtапсс of the CtcpuЫic af Belarns! Начальнии уiграв»сии,i фмнаисоiг, учета и оrчстнос.-ги уΡ' ` r'�- Миимстерстна финансвп Респубrтки Gеларусь r;�� �" ,� ��� ; f�, [/ ��� Мз. [.нпsа А. Eлnakat+a/Л.А. Ермакока Неад вfГiпа»cial'Гес1г»вlogies llcpaгlment ''� of 11гс Minishy of Fi»апос pf 1{�е Rcpttl5lic of $еlапгSГ - 11ала»ьник улраоленин [�чинансовых техиа»огий � �. "'� -.� r°~ :___ Министерсгпа г�гиа{амсоы Рсспублики Беларусь "} _ � Мг: Sergci А. Filyuticlэ/ С.А. дэилго'гич Directoa' of КUЕ "17ata-Processing Centcr ofthe Mi»istг�, of Fluaиce of' 1he RepuЫie of Belarrгs'"1 Директор ЧГ1 "ИВf� Миифмма" [ Мг. Апдгеу А. EVaa'cltuk/ А.А, Нарчук Нелд OFAceouиti»g DвраrУэ»ent of RUE "Da1a-['rocessing ,r-y Center ofttтe Mгrrisrry of Finance of thc RepuЫic оГf3elarus"1 ,! / ]"лакиьгй б,лсгалтер УГ1 "И$Ц Миифигта"' r' /���s� Ms. O1ga Е. Sinis]эiпаl О.Е. Сингашина г,_ L :;�'. � APl'I20VED ВУ / У1'13I+',РЖДАЮ Minister о€ Fintиce of CI7e Rерн�lic of Cielarus! Министр (rи}[аг , еспу0'дики Беларусь ` �� � �� Maksim L.Yersnalovielu' . . у ' " r :.,- t'-� 2020 г. �'� I'UBL3C FINANCIAL iИANAGEMEN"Г MOI1ьГatN[ZA77QN PROdPCT 1 П иект "У[оцс пизяцив системь[ yq ав,певии гасуда ствегшыми ниагrеами в Реепублике Ье.ра з сь" USes oi Гunds !{)т�гет о ясхацаваиии с lедств П аскта I1;RD 86060 for the Periad from 01/U112019 !а Зц12/2019 in U5D/в да.л.гга ах СiцА за ис воц с 01/0112019 по 31/12l2019 Frojeet ехревдitиrеs/Расхады ироскта Aгnount рлуаЫе at � the repm�ting да2е TotaC Атлщгt per Cnmutalьvе to datel (goodslservices Тпtа1 ряугпеп[s s1i11 гпсиг•cmenf accпpfwt but nui Pro'ес2 евпэ эл»enU Suбcnm имеnl/Actiuit ПСоnиглнеггт р Расхлды с tu Ье пэаде / J ! р У р1ам105щая сумма Уеаг tu дяtеl'i'екуэqий гга ястянэ им paid)llСредиторскяя првектаfподfSОM1п.юнентlмертгрггятие год р щ зггдллженнветы иа Осгпттг ередств спгласни плаиу итлгпм гга для иредстомщих зак пок птчстиую иату У отчетнуго дату пла'гежег� (тоiа.яры/услуг-и прыгштыс, но э[е оплачсииыгеl ..... 1_ ... z з ... 4 5=1-3 Сппгропепl [ra.1: lдидgе[ тапиgетепГ геgиlагiап апд fxrocedure,vl€'алгппггеггт �4� l; Совергиеrгстаоааггце праеил а процедv�рприааеrге[ябюJжетплг ...... 3UЧ4S27,96 1374622,45 ..� 21д7.3б9,1t5 4772,7П Ч77d5R,1! Sыh-C'птрапеп[ ло.1.1: 13ггдgегЛгераrа[iоп ! l7пдко�мпгэмемт.M1_в 1.I: Пигkтппека бтод.игегла R07 3Пl,S:Э ...4.40 Ч82,О3 бб3 349,д5 �... . О,Лг7 ... 144 152,3& 1.1.1. Macroeconorn'rc алд тасго бsсаl Cвrecasting ! � Сапсс11ед1(7тменсио � Мак оэканnпsическое и макэогэисклл.ьнве п оrнвsи опание .�..��.1.1.2. Rcveuмe fаэеслsбпg ЛI огиози�� ввлние докоцон . 221 810,00 443G2,00 ..... 7Э 633,50 0,00 f44 176,50 CaпceliedlОъъгененв 3.1.3. Тах сх eиdituresl Огlенка нллвгопг=n: аскоцоп l i.4. Медiн»э tenn and lпвgrат budgeting 1 Срецпесрвчнпе и п огэлюмно-целенос дданированис бгоцжетн 580 815,50 406570,86 580815,50 О,ро 0,00 1.1.5. 0. cra[iаиаl ех euscs 1 Операциогпгt.lе lасхвцы 4 87G,Q3 . 49,17 4 900,15 0,00 -24,12 S'uh-Companenrпo.d.2: Dehrmunagement/ Паг)колгпоиеит,}еп�1.2: Vпраилепцедалгияг .. Si3,Ч3 0,0� .i53,ц,i Г1,Од U,Гl11 1.2.1. lmproventeгrt of the dcbt managtneпt systcm 1 ('апосПсдl0тменсвго Сове шспеrыоыанме уи элпления двлгом 1.22, р cratioual ек enscs 1 Оиеряцнвнные �rнсхвды ,553,93 Q,i7D 5S3,y3 0,00 O,U(7 .4пЬ-С'ап[рппеиГ по.1.3: lJггдцеГ ехесиtгоп а[td rerпrr£иg/ Пnдколгпопеи[п .h's 1.3: hГсиллrееиив бнrдцсета л отиетлость 2 2�6472,50 Ч2.3 64U,42 � ! 453 466,77 4772,7G R.fi,3 р0$„73 L3_ 1. lnэpt'ovement ot'budget executiпn ! Соке�эшенстваияние Саиееllед/Oтмснемо исполисггия бюджета 1.3.2. Accвunting амд fiuancial кгроtllп�' Бухгалтерскиiс учст и инлпсвыан от•rетмостг= . 487 190,{10 289480,00 37[ 324,00 д,00 6l0 866,00 7.3.3. lnternal con[rol япд audiff Ннутренний финлнсовый � �� контриль и а�д[ьт 323 385,00 �� 210200,25 21©200,25 0,00 113 ]84,75 1.3.4 Budgct ttпnspиrency да[а aualysis sa1£wаэ�е. 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SofГware £ог bnclget txanspnrency irпprovcment ипд - ��_ .- anaдylicni wог k[Э1 - lools (яoquisitiotr nf liccпses)11Iрограпtлтъгс среltствn ,щrи пояыщеныги прозрп�п[ости 61оТUкета и пропедснlгЧ аиплнтичсской а6отьt 131 - с зепстыа (ггривб еrсние лицензгпг) . . . 77 567,30 0,00 ],3.5.2.1. "д'echnicпf suppott 1в СЗI - toals, аддitдсплl lieenses (20i9- � 77567,3q О.Оа - 2026) / f екниtгескыЧ по р -`--"' ----� �а'00 wie жка В1 - среЗ(стид, до»олниrельиг.ге lипlе�гзии (20I9-202д) � � - . .. iб 000,00 610. G2 1.3.5.2,2. "Гесдиlfеяl suppalt [о 1Э1 - taols, лгlдi[ionaE ficcnses (202D- . 61D,б2. 1155,07 15 3 R'J,'3 8 2021)1 `Гекннческия па.nдержкд В1 - среltстия, дополнгьтельные лицензигд(2024-2021) � �12 000,60 O.OD 1.3.6. Виг1 е[ (гяи5 агепс 11�Iро:з зачпвст>э бгойвгетя .- . _. 0,00 , _�. О,г10 -.� - _ 1 �э OUf1,_QO .. - 35D б00,00 350000,00 1,3.7. 0 зегп(iоrгаl ех зе»ses fOпе яциохиые пеход[,г 350000,00 0 ггг� � � � 0.00 Tota7 Сп»tlio»е»t гт.1/ц»гоап »о Кплггго»erurг , 12 492,00 124,50 -�--л`�._ � ь ,h� i 6 952,37 &�_D4 � � Э 094 527,96 � 1 374 622,45 - __ 5 5 39, С Э Со» цгп»е»7 ип.3: PFtY1IT so�utratгs/Ка.гг»пнегwг h's 2: Легие»гtн е Z[ 17 369,85 � 4 777„7р �.- '�� � г)77 15R, I 1 пблис»ггг гггг5ltорлlпг{ггwгrгьых nгехгаппаzгаG Ллн У1'4у ~�' "_. -- - . . S 939 ]&0,.79 2$G.IG7,55 1 Р76 2l�,54 г. (. Qesigи of I1'Мг5 l,гjизаы» ИИСУГqз . 5772,35 .1 ,aGZ l'/г�,3; �� � ,У__._.__ � �� . 1 50D 000, 00 0 00 _ . 0'� . . O,UO 1 5l10 Utr[1,t16 2 2 Л5F5 fT lufrastructчпe Upgrflte. Procuremeпt afhяrdwнre- S°fh+'^гс Pncknl;e in вггlег to develop "AGtive-яcfive" geo�raphically distг ihиfed clиster / Модернизыцин програьlлэно-техническпй а1Пг�эрвс'17эукryр=,г АСсЛj'. Г1рио6ре'гепне апппрgтгго-лрогlзаымиого коьтлекся с qелыо ггостроенна тсрргtториально-распрелепенlroго клаоте за, t 1у»кггивнн з.еощсга ы ражнлtе "Пeti�e-яctive" 1 6 i 0 000,00 QDa 0,00 _0,00 lйf0U00,П0 ? Э. A5F5 11' lttfrastruchxe Ulrgrдke. Proeurenreпt otharslwarв- 4� '-- sofiwaг� согпрIех in огдег ko ostaL+lish я 6nckup tlflta waechonse / Nlодсрrгаlзации протуэнnlпкио-ч'ехrлггеской иw�рпструк�,рпг г1СФi'. 1Ilзгюбретеиис кппгlрза'гнв-нрагfзапlмнаго копс»лекса дгw соц(лнил зезеьзпной системыr хрнгlилии(л Т(пннык 31b 45р,00 fl,00 318 45QОд 2,4, 5оRlчлrе. for business process ига»agenlent / Програлtл»1ое � .�,--0'00 0,00 обеспечсние дзиг описяггил fiизггес-ирдцессnы � 359 OOfl,00 0,00 344 893, l8 0,00 2.5. User suppaa'1 sofiware! ПрочТдмыхое о6есле�lеине дггн '-- "�'------�.�..О��ч2 enyxгfir,r подце »кки пnльзиыптелен �� � 11б 055,79 О,Об 116 095,79 � 7.5. 1. ТесЬпiсаl snppm'[ Уо user sujзpott soft}чаге (2018-2019 / � ,_ �,00 ___ ___ O,GO �. "1�еингrlесКал пп1(церн00 33] 20i,7Z pR(]NT tiNП 1�ЕЕ! Ратояый сбор 25 000,60 �� Q,dfl 25 DDO,бO 0,00 (i,00 Тоlп! Praject f:xpeпditure/ рlтогпрпсходы прпехтп 10 OOD 040,00 1�27 895,59 3 828 669,42 - 10 550,05 Ь 171 330,08 - __. _ Гг Agreed t7y / С01'ЛдсоВдиU: �г ��� i�irst I�ept�ry Maг,;ster of Finance of [Ье RepuЫic off3elarusl Перыii здмесгrrгелr Мипистра с]гинансов Реегlублигси �еларусь � Сеtгигзерстпп Мг. Yitriy М. 5eliverstou/ �1t3,M. 1�Iead of 1he Deparhneпt of Fгt�дпсiаl, Fconoinic Activity апд АссоипРiиg of the Miпгstey af Гinчnca of the RepuЫic of I3elarusf Рlачатгьиик упраилегiиsг сJ�иtгахсг�в, y�rera и ат=Iе�•иости Мииисте�зсгиа г]гг�iнансов Ресlтублики Беларусь ' ,. Ермакоnа � �° , ��/� �,,� �,� �f Ms. Larisa t�, Lrп1a1 ,. Мцнистерсгаа гjiинансов Рвспуб�гики Беларусь �"f��` ->-�' �� ~~ fi�илtотич � - Мг-, Sergei А, 1�ilyuCichlС,/1. 1Эiгес[ог о{RL1H; "Г�ata-Processing Center oI'ihe Ministгy of ГiгУапсе of fЬе Г�е1}иЫiс of Belarus'"1 �,„�° - Iiирекгор 5'TI "Й1ЗЦ Мицфина" � . �.� � Mt•. /lndrey А. tцarchulc/ П./1. 1la��rryx Неад OfAcoouпtiпg Depamneпt ofRUL "Dдta-processiпg Е �� Сеггtеr оГthe Ministry ofFiпvice of�1�е Rе�эиЫiс ofBeiaтus"/ � � Главеtы�3 бухгаJг[�ер YTI "�If3Ц Минt гнна" ] �`�-��� .�,s'' Ms. С?1ga Н. Sil�ishiua/ C�.f;. Синццп-иIа AYPROVEU RY / УТВЕУЖДАЮ Miгaister pf Finaпce of flгс RepuЫic of Reiu'tas/ Миriистр фии�энсов Рсспубликw Беларусь 5г' . � А�` ��� �'� Mr, Maksinr L. Yetmalгзvichl 4 оВИЧ l � '�у -°- о,. pUBk.1C FlNANC1AL MANAGEMEЛIT MQDEiiN1�AT10M pROJEC'Г ! Провнт "Модернизацня системы упраапенwя государственными финансами в республике Беларуса" Designated Account Statemon{! ртыет о состаянии спецмально выделенного счета 18RD 8бб66 for the periad from D7l01l2619 to З1l12/2q19 за пермод с 0110112019 па 3 111 21201 9 iп USLгРв долпарах США Qpening Ьаlапсе at 61А1.2б19IОстаток денежных срерств на начала отчетного Reporting PeriodlОтчетный периад 1 периода 4i.o1.2018 75 535,1 b Advanco of Loan fund5 during the periodlСумма аванеов поступившая со счета 2 проекта бд5 658,06 Amount of eligiЫe expenditures paid during the presвnt реrгодlСумма 3 санкционированных расходов оплаченных в отчвтном периоде 124 016,80 Amount of funds transFerred to tfie transit ассоипtlСумма денежных средств д перечисленная на транзитный счет �efund ko YBRD from DA during the periodlбозмеи�ение средств со специально 5i8 176,20 5 выделенного ечета на счет Займа 6 lnterest earned! проценты банка С'©0 7 5erцice сhаrgвslСтоимость успуг O,DO 8 Differences ari5ing in the repartdng роriодlразниуа, воаникщая в отчетном периоде р рр Galculated DA closing balancelрасчитанный оетаrок денежнь[х средств на 9 специально вг,[делеином счете 19 OOU,10 [}А closing balancв as of 31.12.2019 carried fопиагд to next period - рег baпk statementslОетатокденежных средств на 31.12,2о19 на спеуиальна выделенном 1U счвте, перенесеннь[й на следуюи;ий отчетнь[й период Э9 000,1о D`rfference between 9 апд 101разница межр;у линиями g w 10 (should be z€га or ехрlаiпедlцолжна 6ыть рабна нулю или объяснена} Q'00 Ехрlапа[iоп of апу discrepancylОбъяснение люGых раэниц или несрответствий', � � Agreed hy f Согnасовано: Ftrst Периlу Mиister а£ Рiпдгасс пf the Itepulr]i`с af E3elantsl Первый аацесгитель Ммыистра фииансов 1'рсИу6лыки Бснарусь ivЬ�. Ytariy М. 5eliveь�staц110.M. СеливерсгоИ Неад oFthe Г�ераr[тепt лf I"i»ancial, Lсонотьс Aati�rty апд Aceountiпt; of the Miпisuy о£ Fiunnce of liac Rep�tЫic of Веlагиsl 1lацальник уИравааеиин г�аинансан, ууста и отустнасги �? Милистерсrвл <�аинансов РсспуGлики Беларусь ff�/ '� !� 1! �� Е>�`t "-гт Ms. Larisa А. Ennakova! Л.А. F.рпяакава F{еаа of Fixancial Technolagie5 Deparнxetat of tiьe Minisн�y of Finanec of [Ье RcpnЫic of Beiar�ts/ Начvtыгик уираилеиия г(}инлнсовык технологий �" ' Миписгсрства г�tиггансов Рсспу6лики Беларусь J f , �._..�: Мг. Scrgei А. Гi1yNlich! С.А, ФиааютиЧ I7irectoa� of RUE "Лata-Yrocessirrg Center of tlae MirriShy oF Fiпance оГ 1Ье ILepuЫic of Ве]агвs"1 J�иректор цН'"ЙВЕjМиифина" Мг. Апдгсу А. NатсЬцk! д.А, Нар�аук 11еад OfAccounlinl; Лериlше» [ ofRUG "ра[a-I'roccssiпg �'"'� Ceпter af д[с Ministry of Finance of the Rcpu6lic of Belarus"1 /' ,�� ,� Главньай бухга�гтер yI1 "И13I[ Минг�аини" ' ' ,r"},�г' ,г М5, Cl1ga Е, Sinishina/QF. Синишина �.-' G'�С- г л` v' i" ._.._......_.. -J AYYROVLD RY / У`1'8ЕУЖJ(Al0 Minister of Pinance oГthe КepuЫic оГВеtаг'us/ Минисl'р фN11лНСое [' у6лNКи БСЛарусh ''� �°��� .} М1'.1ч,Iaksilni..Yenxalovic]t1 . . ` {олович �� �." �г �й''� ?420 г. PUgLfC FINANCIAL MANAGEMENT MODERNiZAT10N PRdJECT 1 Проекr""Модернизация системы управления государственньЕми финансами а Республике Беларусь" Transit Account Statemont !(7тчет о состряния транзитного счета 1BRD 86д60 #qr the Period from д1I0112019 to 31l12I2019 аа перирд с fl11�112d19 rap 31112i2д19 in USDlв дрлларах США Opening balance as of 01.б1.2019, including lОстаток денежных средста на начало Reporting Реriрдlбтчетный период 1' втчетнрго периода 01,01.2019, включая 9 31 Loan funds 1 Средсrиа Займа 2 91 ИtereSt earnedlпррценты банка 6 40 Advance from QA during the periodlСумма авансоа, прступившая со специальнв 2 выделенного счета 57В 176,20 Amount of elit�iblе expenditures paid durгng the prosent periodlCyммa 3 саннционированных расхрдов оплаченная а отчетнрм rЕериоде 57$ 177 68 ь 4 Refundslаазмещение на сггециально иыделенный счет д д0 5 fnterest еаrпедlпррценты банка -6,40 6 Service char�eslСтоимасть уелуг 0 Од 7 Differences arising ьп the reparking periodlРазница, врзникшая а атчетнам периоде 8 Calculated cCosing balancelРасчитанньЕй остаток денежныи средств на транзитном счетв 1,48 9 DA closing balance as qf 31.12.2д19 carried fanrvard tв пеиf period - per bank statements, including lрстаток денежных средста на 31.12.2019 на транзитном счете, перенесенный на сnедующий отчетныЕ� период - сагласно аыписке банка, вкпючая 1,43 Loan funds 1 Средства Займа 1,43 10 lnterest еаrnед/проценты банка 0,00 Dif(erence between 8 апд 9 Сраэниуа между линиями 8 и 9 {5hould be гегр or ехрlаiпедРдолжна быть равна нулю или рбъясненаj 0'�© Explanatioп ог апу дisсгерапсу106ьяснание любьэк рааниц wпи несаответетвий: Rgreecl Ьу f Согласпвано: � Ffтst Deputy Miniьter о£ Fiгaance oftlle RepыEbiic of Ваlягиs! ПсрвьЕй заместигсль Миниегра с�}инахсок РеспуGлики liеларусь Mr_ Yxriy М. Scliцerstoч/ [{).М. Селивераго8 Неид of 1he �зерагtпlеnt of E�ina»cia1, Lennomic ,г}etivil}= апд Ассогьпtiп� nf tl�e Ministly of Rinancc af thc 1ZepuЫic of 6alarus/ ]1а+аа,гьник уиравtlения финаисов, учсга и отчстносги �r Миьи{стерства финахепвiаеспу6лики Бсларусы лf � j� ��� ��,.���- � Ms. Larisa А. Ern{akoval Л.А. Ермаlсова 1Сеад ofFiuancial Тeclгnolпgies Dcpa¢1nien[ ,� csf thc Miuistry of Fina{{се aF the RepuЫic oCBelarusl � liачальник управзЕения финаисовЕ.Ехтехнплогий ���-- ? _..., � МинЕчстерстеаЕ�lинансовР'еспублики liсларусь �'`� г~ Mt Sergci А. PiPyuliclгf С_А. сlаилютиtг Uircctor of RUl "Da1a-Yrocessing ['entcr of the Minislry пГFiпапсе ofthe КcFгuUlic of 13ciarus'Ч % j�иректпр У11 "ИI3L� Мин�чиЕlа" Мг. Andrey А, Narchukl А,А. На р�ryк Неад С)fAccouuting Daparhncnl ofR�1C; "'Dлta-Proccssfпg � � Center of tha Minisuy оГf�inaxce оГliгс FzepuЫfc of СЗеlагиs"1 '' � Глааный о'ухгалтер цГ1 '"и�3Ц МинЕjЕин�' � �'�i', Ms. с71�;а Е, Sinisl7inaf O.L. СиЕгиигииа -�./' ��� _ о�ц°i Q V � Ф �` � N R S т V ь�л N, V lfl iб О о м .г о ro � сч м м � ш м w т nwi й а`�о � о� � v v ocs �С", � а � т ггу вf � � а• м са � д а> о '� `� ц СЯ � W � .: ц � т � w� �� � д а� т �' и F � 5 .,q v t�.1 fu гЛ � U j, g � s --�� ° �л=т w � х т � � � О �. р Т •С С � `i � Q Ci а� д а о�>+ � r ¢ W �,� гд °0 � � �"� м � р � и � Q '� � � .. � � � а = = т � 'о U •� � р ао'i rs � � г `а ё с i� ' � � м .г 4!Х so 9'`� v.,,} � о *�' � Q- О г й и�г л •� с а�� � 1 ш tк.� О S�'� т w 't г� е ����� J� fl д �= U'� s �, т v й� �7 � 4 м � ®" N вs О 7 и м ао � �� °,ц -6 ai � � tv_ ао ® ?^ а й д О т х ;� �р х оо, е��оiд � иг�г~ � х ~ m N a а ° Q � � � � � 5 � � s о`�q, �ьlу � ��� � �� � � Nмииаs �, f` � �, S м�.... 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S Q °� W _с f++ �• 'o%J BN9K�� rt оо © _° х ar" �ri, р• � -пt а г°�е ^9^ W�� � а� /oN UO1�B�1�(1[Iq w м т ,� v м р� � с�'' С ro �•=' С о�' о '�•� ю ��' х � с.� � й � о а � � �, U о. `" � и х а°'т w S� a�i ° о � n <С ���° рΡ' Т�, q '� О � � � о � .�с U о � о�. и, � >� г ticvЧ, � �� ���5 �у�х ц.�у v°�т w °. �а '. � �° ¢�,с х ��� х ох� о о� °' `" х � г� �� Explanatory notes to Financial Statements of the project named "Public Financial Management Modernization in the Republic of Belarus" No 8606 for 2019 I. General information The International Bank for Reconstruction and Development has allocated a loan to the Republic of Belarus represented by the Ministry of Finance for implementing the Project "Public Financial Management Modernization Project" (hereinafter referred to as "the Project") under the terms set out in the Loan Agreement between the Republic of Belarus and International Bank for Reconstruction and Developmcnt dated I April 2016. The Project is approved by the Law of the Republic of Belarus dated I I July 2016 No 3 90-3. The Project supports implementation of the Public Financial Management Reform Strategy (hereinafter referred to as "the Strategy") approved by Resolution of the Council of Ministers of the Republic of Belarus No. 1080 of 23 December 2015. The Strategy is consistent with the World Bank Group Partnership Strategy for the Republic of Belarus for 2014 - 2017 and supports enhancement of transparency of public finance. Development of Public Financial Management is one of top-priority goal of domestic policy of the Republic of Belarus. The reforming of this System shall improve public financial management by enhancing the methodological, informational, technical, technological and analytical approaches to planning, execution and accounting of the public finances at all levels of the budget system of the Republic of Belarus. The total Project funding is 10,000,000.00 USD. The Project consists of three Components as follows. 1. Budget management regulations and procedures. 2. PFM IT solutions. 3. Change Management. In conformity with Loan Agreement dated I April 2016 and the Order ofthe Ministry of Finance of the Republic of Belarus dated 19 July 2016 No. 211 "On implementation of the "Public Financial Management Modernization Project" RUE "Data-Proces sing Centre of the Ministry of Finance of the Republic of Belarus" has been assigned as a project implementing agency. UE "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus" keeps accounting records and primary documents regarding the funds transferred to its accounts. Financial management for project funding has been conducted in line with the following guidelines: -World Bank Disbursement Guidelines for Projects dated I May 2006; -International Bank for Reconstruction and Development General Conditions for Loans dated March 12, 2012. -Guidelines on Preventing and Combating Fraud and Corruption in Projects Financed by IBRD Loans and IDA Credits and Grants", dated October 15, 2006 and revised in January 2011. -Loan Agreement and Disbursement Letter dated April 4, 2016, established special procedures for the Loan funds use. -Order of the Ministry of Finance of the Republic of Belarus dated 19 July 2016 No, 211 "On implementation of the Public Financial Management Modernization Project>>; -Project Operational Manual. 2. Accounting policy Fundamental accounting principles - the present Financial Statements of the Project are prepared on a cash basis, which complies with the requirements of International Accounting Standards developed by the Public Sector Committee of the International Federation of Accountants (IFAC). A project financing is deemed to be a source of the project's funds at the moment of receipt of funds. Project costs is deemed to be an application of project's funds at the moment of payment. Foreign currency transactions - the present Financial Statements are prepared in US Dollars. Transactions in other currency are transferred in US Dollars at the actual currency rate. Reporting base - the present Financial Statements are based on the accounting documents of UE "Data-Processing Centre of the Ministry of Finance of the Republic of Belarus" and separate accounting records of Project assets . 3. The World Bank Funding The Project Designated Account is replenished by the World Bank based on Withdrawal Applications authorized by representatives of the Ministry of Finance of the Republic of Belarus During the reporting period the financing was conducted to the Project Designated Account via advancing modality and direct payments. 4. Bank Accounts of the Project Project Bank Accounts are opened at OAO "ASB Belarusbank". a. Project Designated Account in US Dollars The Project Designated Account No. BY39AKBB36200206204066000000 has been opened in US Dollars. The outstanding balance of the Designated Account equals USD 19,000.10. b. Project Account in Byelorussian Roubles (transit account) The Project Account in Byelorussian Roubles No. BY02AKBB36200206203056000000 has been opened for US Dollars conversion in Byelorussian rubles to make payments to national consultants and contractors. The outstanding balance of the Project Account in Byelorussian Rubles equals BYR 2.99. 5. Foundation of financing Project funds may be withdrawn to finance 100% of eligible expenses, consisting of Goods, Non- consulting Services, Consulting Services, Audit, Training, Operating costs inclusive of Taxes. Reconciliation of the project funding and actual expenditures Withdrawal applications Expenses incurred from I January 2019 to 31 December 2019 1,827,895.59 Total expenses incurred from 1 January 2019 to 31 December 2019 1,827,895.59 Funds received from IBRD from I January 2019 to 31 December 2019: Replenishment of the Special Designated Account 645,658900 Direct payments 1,125,701.11 Plus: Balance on the Special Designated Account at 1 January 2019 75,535.10 Plus: Balance on the Transit Account at 1 January 2019 2.91 Minus: Balance on the Special Designated Account at 31 December 2019 19,000.10 Minus: Balance on the Transit Account at 31 December 2019 1.43 Total expenses incurred from 1 January 2019 to 31 December 2019 1,827,895.59