Reporting on Economy Efficiency B EffectivEness in the use of Public Resources AIN: GGD-2021-84 FINANCIAL AUDIT REPORT OF THE WORLD BANK PROJECT ON "PREPARATION OF STRATEGIC PROGRAM FOR CLIMATE RESILIENCE", GROSS NATIONAL HAPPINESS COMMISSION, THIMPHU U PERIOD: 01.07.2020 TO 30.06.2021 U U M SEPTEMBER 2021 / Niniv tidual mtus t stiv to be~ princip&c f In, Iidiiua/ ini posiit ins of resiponsiilty mt even0 siv liankur" InisMst y0 . toe A i i e (Je esanletr,uI P.O. Box: 191 | Kawangjangsa I Thimphu I Bhutan Tel: +975-2-322111/328729/328730/324961 | Fax: +975-2-323491 Website: wwi.bhutanaudit.gov.bt [Email: info(bhutanaudit.izov.bt and auditorgeneral@a bhutanaudit.aov.bt U U ROYAL AUDIT AUTHORITY RAA cBliutan Integity Yfouse Reporting on Economy, Efficiency 8 Effectiveness in the use of Public Resources RAA/GGD/Projects(SPCR-GNHC)/05/2021-22/ Dated: 13 September 2021 The Director Department of Macroeconomic Affairs Ministry of Finance Thimphu Subject: Financial Audit Report of the World Bank Project on "Preparation of Strategic Program for Climate Resilience", Gross National Happiness Commission (GNHC), Thimphu for the period 01.07.2020 to 30.06.2021 Sir, Enclosed herewith please find the audited Financial Statements and Auditors' Report thereon in respect of the World Bank Project on 'Preparation of Strategic Program for Climate Resilience', GNHC, Thimphu for the financial year ended 30 June 2021. The audit was conducted as required under the Audit Act of Bhutan 2018, and in accordance with International Standards of Supreme Audit Institutions (ISSAls). Auditor's Report on the Financial Statement As may be noted from the auditors' report, the financial statements are prepared by the Project, in all material respects, in accordance with Financial Rules and Regulations 2016 and Project Agreement. Accordingly, the RAA has expressed unmodified (unqualified) opinion on the financial statements. Audit Findings and Recommendations The deficiencies and lapses observed in the accounting records, internal controls and operations of the World Bank Funded Project, Preparation of Strategic Program for Climate Resilience, GNHC are reported herewith as audit findings along with recommendations, which also form part of the audited financial statement for the year ended 30 June 2021. The RAA has reviewed the replies furnished by the World Bank Funded Project, Preparation of Strategic Program for Climate Resilience, PMU, GNHC and incorporated in the report. Out of three (03) audit findings, two (02) audit findings were settled in view of replies and related supporting documents, recoveries made and evidences furnished subsequently, which are transmitted separately to Project Management in the form of Management Appraisal Report (MAR) for future reference and compliance. The World Bank Funded Project on Preparation of Strategic Program for Climate Resilience, the GNHC is requested to review the deficiencies and lapses pointed out and institute appropriate check and balance systems to curb such lapses in future. The Royal Audit Authority would appreciate receiving an Action Taken Report (ATR) within three months from the date of issuance of this report. /i 31% Jfajesty the Nu`kpyy11?6Ig s ni.ftn1cul P.O. Box: 191 | KawangjangsaI Thimphu I Bhutan Tel: +975-2-322111/328729/328730/3249611 Fax: +975-2-323491 Website: www.bhutanaudit.gov.bt I Email: info@a bhutanaudit.gov.ht and auditoreeneral@bhutanaudit.gov.bt LI Achievements The RAA has noted achievements made by the World Bank funded project 'Preparation of Strategic Program for Climate Resilience' GNHC during the period under audit, which are detailed in Annexure B of this report. The Royal Audit Authority acknowledges the kind co-operation and assistance extended to the audit team by the officials of the Project which facilitated the completion of the audit. Yours sincerely, Assistant Auditor General COPy to:. 1. Ie Hon'ble Secretary, Ministry of Finance, Tashi Chhodzong, Thimphu The Director, Gross National Happiness Commission, Thimphu 3. The Project Manager, Gross National Happiness Commission, Thimphu 4. The AAG, FUCD, Royal Audit Authority, Thimphu 5. Office copy 1. Title Financial Audit Report of the World Bank Project on 'Preparation of Strategic Program for Climate Resilience', GNHC, Thimphu 2. AIN GGD-2021-84 3. Head of the Project Rinchen Wangdi, Project Director EID No. 9407090, CID No. 1501001868 Kuenzang Lham Sangey, Chief Planning Officer EID No. 2001054, CID No.11410001534 4. Drawing and Disbursing Kuenzang Dema, Senior Finance Officer Officer EID No.200801133, CID No. 10906001687 5 Finance Personnel Kuenzang Dema, Senior Finance Officer EID No.200801133, CID No. 10906001687 Sonam Choden, Accounts Assistant EID No. 200807246, CID No.11405000404 6. Period Audited 01/07/2020 to 30/06/2021 7. Schedule of Audit Start Date : 20/08/2021 End Date 25/08/2021 8. Composition of Teams Team Leader: Chheda, Sr. Auditor EID No. 200407064, CID No. 11513002310. Team Member: 1. Subarna Pradhan, Sr. Audit Officer EID No. 201201160, CID No.11307002449 2. Ngawang Dorji, Audit Officer EID No. 20190113042, CID No.11502002135 3. Karma Jamtsho, Asst. Audit Officer EID No. 20200116971, CID No. 10706002985 9. Supervising Officer : Chhoden, Assistant Auditor General EID No. 200501091 10. Overall Supervising Officer : Tashi Tobgay, Deputy Auditor General EID No. 9811012 11. Engagement Letter No : RAA/GGD/Projects(SPCR-GNHC)02/2021-22/1497 Dated. 20/08/2021 Focal Person : Ngawang Dorji 13. Date of Exit Conference : Not conducted Acronyms AAG Assistant Auditor General AIN Audit Identification Number AR Audit Report BSR Bhutan Schedule Rate CIF Climate Investment Fund DES Department of Engineering Service DHS Department of Human Settlement DoA Department of Agriculture DPA Department of Public Accounts EID Employee Identification Number EARRD Engineering Adaptation & Risk Reduction FIC Financing Code FUCD Follow up and Clearance Division FOREX Foreign Exchange GGD General Governance Division GNHC Gross National Happiness Commission ISSAls International Standards of Supreme Audit Institutions IUFR Interim Unaudited Financial Report MoWHS Ministry of Works and Human Settlement NCHM National Centre of Hydrology and Meteorology NEC National Environment Commission PPCR Pilot Program for Climate Resilience PLC Project Letter of Credit RAA Royal Audit Authority RMA Royal Monetary Authority SoE Statement of Expenditures SPCR Strategic Program for Climate Resilience AUDITORS' REPORT ON THE FINANCIAL STATEMENTS OF THE WORLD BANK PROJECT ON "PREPARATION OF STRATEGIC PROGRAM FOR CLIMATE RESILIENCE", GNHC, THIMPHU FOR THE FINANCIAL YEAR ENDED 30 JUNE 2021 1 ENCLOSURES: 1. Statement of Sources and Uses of Funds 2. Use of Fund by Components and Sub-components 3. Reconciliation of Designed Accounts and Request for funds 4. Statement of Post Review Contracts 5. Expenditure Statement 6. Statement of Fund Status from DPA 7. Statement of bank account 8. Significant Accounting Policies and Explanatory Notes 9. Management Assertion Letter AUDIT FINDINGS AND RECOMMENDATIONS..................................................................4 1. NON ADJUSTMENT OF OUTSTANDING ADVANCE AGAINST DEPOSIT WORK (N U . 3.00 M IL L IO N ) (2.1.9).......................................................................................................4 A N N EX U R E - A : PR OFIL E ................................................................................................. 6 ANN EX URE - B :A CH IEV EM EN TS ........................................................................................8 AUDITORS' REPORT ON THE FINANCIAL STATEMENTS ROYAL AUDIT AUTHORITY B/iutan Integrity Yfouse S Reporting on Economy, Efficiency 9 Effectiveness in the use of Public Resources AUDITORS' REPORT ON THE FINANCIAL STATEMENTS OF THE WORLD BANK PROJECT ON "PREPARATION OF STRATEGIC PROGRAM FOR CLIMATE RESILIENCE", GNIC, THIMPHU FOR THE FINANCIAL YEAR ENDED 30 JJNE 2021 Opinion We have audited the accompanying financial statements of the World Bank Project on "Preparation of Strategic Program for Climate Resilience", Gross National Happiness Commission, Thimphu (PLC Account No.117.01/2003, FIC:4564) which comprise the Summary of Sources and Uses of funds, Summary of expenditures by project component wise, Statement of Expenditure (SoE) including summary of significant accounting policies for the financial year ended 30 June 2021. In our opinion, the financial statements are prepared, in all material respects, in accordance with the Standard Conditions of the Grant Agreement. Basis for Opinion 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 ofFinancial Statement section of our report. We are independent of World Bank funded Project, 'Preparation of Strategic Program for Climate Resilience' GNHC, Thimphu in accordance with RAA's Oath of Good Conduct, Ethics and Secrecy of Auditors, and we have fulfilled our responsibilities in accordance with the requirements outlined in this Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Emphasis of Matter - Basis of Accounting We draw attention to Note I to the special purpose project financial statements, which describes the basis of accounting. The special purpose project financial statements are prepared to assist the project's management to comply with the financial reporting provisions of the Project Agreement, which requires the special purpose project financial statements to comply with the Standard Conditions of the Grant Agreement. As a result, the special purpose project financial statements may not be suitable for another purpose. Our opinion is not modified in respect of this matter. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for preparation of the financial statements in accordance with the Standard Conditions of the Grant Agreement and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Those charged with governance are responsible for overseeing the Project's financial reporting process. . Everyi ndiv iiflust stlie to [e acipfed tu I indind idlials in positions of ( esponsifidty nutst evenstre fiariC P.O. Box: 191 | Kawangjangsa | Thimphu Bhutan | Tel: +975-2-322111/328729/328730/3249611 Fax: +975-2-323491 Website: www.bhutanaudit.gov.bt Email: info a bhutanaudit.gov.bt and auditoryeneral abhutanaudit.gov.bt Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole is 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 ISSAls 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 the economic decisions of users taken on the basis of these financial statements. As part of audit in accordance with ISSAls, we exercise professional judgement and maintain professional skepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and 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 for one resulting from error, as fraud may involve collusion, forgery, intentional omission, misrepresentations, or the override of internal control. * Obtain an understanding of internal control 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 Project's internal control. We communicate with the management, among others, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during the audit. Other Requirements We report that; * The flow of funds from the Foreign Currency Account and balance thereon could be fairly relied upon. The control mechanism put in place for the operation of the account could also be fairly relied upon; * The funds provided under Grant No.: TF0A4475 have been utilized for the purpose for which they were provided; * All expenditures incurred and reported are eligible for financing under the Grant Agreements; * With respect to Statement of Expenditures (SoEs), adequate supporting documents has been maintained to support claims to the World Bank for reimbursements of expenditures incurred; * The FOREX conversation rate for fund transfer is recognized based on exchange rate prevailing on the date of transfer of fund to Department of Public Accounts (DPA) from the Designated Account maintained with Royal Monetary Authority (RMA) of Bhutan: * The Direct Payment made by the World Bank in Foreign Currency has been converted to local currency at the exchange rate prevalent on the date of transaction; and • The overall reconciled fund balance of the Project as at 30 June 2021 stands at Nu.870,564.69 with Department of Public Accounts (DPA). 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NBOB I OF ACCOUNT 200452959 ACCOUNTTYPE CA - GOVERNMENT DEPT -,-,310757 NAME BHUTAN EILSSECONOMIC CENSU -IAN-2021 to 31 -MAR-2021 -8-MAR-2017 TFSCB GRANDNO OA4200 ioi,000 00 THIMPHU THIM THROM NA 000000 BRANCH NAME THIMPHU MAIN BRANCH 2 21 41,717,2`12.89 VALUE PARTICULARS C EQUE NO/ DEBIT CREDIT BALANCE CA7E REFERENCE 0 TO TRANSFER:WRONGLY CREDITED TO 36,616,212,89 5,101,000 00 A-C 230452959 OMEA/DMO/U-5549: BILL D ,1020076725:00020 36,616.212.81 0,0 OPENING BALANCE TOTAL DEBIT TOTAL CREDIT CLOSING BALANCE 41,717,212,89 36.616,212.89 0.00 5101 000-co END OF STATEMENT T+,,E BANK 'IMMEDIATELY OF ANY DISCREPANCY FOUND BY HIMJHER IN HIS/HER STATEMENT OF ACCOI_,.NT H-l-E'S"EPOUND THE ACCOUNT CORRECT STA7EMENT AND MAY NOT REOUIRE SIGNATURE. Page I of 1 日 馴 〕州…一！ I l I 屆 X41 Royal Govern ent of Bhutan Gross National Happiness Commission ýSignificani Accounting Pcificies, and Explanaton, Notes I - flie Prqjcct Financial Statenient have beer prepared on cassh basis; 2, Recelpt of' funds in the proJect are on the basis of reecipt of release from DPA, U-ý7r:, 3, Expenditure is accounted for on casli as and when disbursernent is made-, and 4, Ilople,,isl,,,ict,t frorn the World Banl are mado based on Interim Unaudited FinancIal Report (IL i kl) subnlitted on quarterly basis by Plan Monitoring and Coordination Division, Gross Natwi1,11 Happiiu:ý5s Commission (Nado) Son, Choden) Project Officer C)ff counts Offlcer P.0 Box: 127, Tashichhodzong, Thimphu PABX - 00975-2-325192/325850/325741/322503/321053. FAX- 00975-2-322928 AFD PABX - 00975-2-333230/333231/333232/333234/326777 FAX - 00975-2-326779 Royal Government of Bhutan Gross National Happiness Commission ~ 1' I\C)(! P (lsc~o 1-022078 Auigust 2.0 E*xdto General al\ kJ 'ndt Authority letter is provided in connection with your audit of the financial statements of the Preparation of 'lraeCic Program for Climate Resilience Project for the year ended 30 June 2021. We acknowledge our POIn.1ibilit\ f'r the fhir presentation of the financial statements in accordance with the cash basis of accounting lowed by the Royal Government of Bhutan, and we confirm, to the best of our knowledge and belief the oxin representations made to you during your audit: * he proect financial statements are free of material misstatements, including omissions. * The Project funds have been used for the purposes for which they were provided. * Project expenditures are eligible for financing under the Credit/Grant agreement. * There have been no irregularities involving management or employees who have a significant role in internal control or that could have a material effect on the project financial statements. * We have made available to you all books of account and supporting documentation relating to the project. * The project has complied with the conditions of all relevant legal agreements, including the Financin2 Agreement, the Project Agreement, the Project Appraisal Document, the Minutes of Negotiations, and the Borrower's Project Implement Plan. I I I 3 Na o) Project Officer (nam Choden I Accounts Officer P.0 Box: 127, Tashichhodzong, Thimphu PABX - 00975-2-325192/325850/325741/322503/321053. FAX- 00975-2-322928 AFD PABX - 00975-2-333230/333231/333232/333234/326777 FAX - 00975-2-326779 華“一 寧 } - 自 AUDIT FINDINGS AND 單REC〔）MMENDATIONS I 購 廳 廳 覃 自 • 車 〕 AUDIT FINDING8 AND RECOMMENDATIONS The Royal Audit Authority while reviewing the accounting records, internal controls and operations of PLC Account operated by World Bank Funded Project, 'Preparation of Strategic Program for Climate Resilience', GNHC noted that internal controls including supervisory controls and monitoring were generally adequate, however certain deficiencies and lapses were noted as discussed below: 1. Non adjustment of outstanding advance against deposit work (Nu. 3.00 million) (2.1.9) Review of memorandum register for the financial year 2020-2021 revealed that an amount of Nu. 3,000,000.00 released to Watershed Management Division, Ministry of Agriculture and Forest against deposit work advance for ex-country training on Sustainable Natural Resources and Climate Resilient Practice vide DV. 1.9 dated 24/01/2020 was not adjusted as on the date of audit (25 August 2021) despite project term being extended till 31 March 2021 and duration of the settlement of disbursement being extended till 31 July 2021. In this regard, audit upon inquiry to concerned dealing official from Watershed Management Division, Ministry of Agriculture and Forest was explained that the amount was diverted for the procurement of equipment from ex-country training on Sustainable Natural Resources and Climate Resilient Practice which could not be completed within the project tenure due to failure on the part of supplier to supply the ordered quantity of equipments on time. Therefore, the Project Management in consultation with the Watershed Management Division, Ministry of Agriculture and Forest should elucidate RAA with necessary substantiations for non- implementation of project activities within the extended project term and not utilizing the deposit work advance released since the issue of outstanding advance against deposit work was raised during audit of FY 2019-20 on same activity. Further, the SPCR project management of G--\HC is requested to take appropriate measures to account back the unspent amount released against the deposit work and settle outstanding advance against Watershed Management Division in the E-PEMS. A uditee's Response: The Watershed Management Division, Ministry of Agriculture and Forest has been asked to refund the whole deposit work advance ofNu. 3. million which Watershed Management Division, Ministry of Agriculture and Forest had not executed the planned activity of Project within the extendedproject durationfor settlement of disbursement. RAA's Further Comments & Recommendations: While taking note of the response, it is to reiterate that Project Management Unit of Gross National Happiness Commission had not adjusted the deposit work advance ofNu. 3, 000, 000. 00 released during the financial year 2019-2020 against Watershed Management Division, Ministry ofAgriculture and Forestfor ex-country training on Sustainable Natural Resources and Climate Resilient Practice which was later divertedfor the procurement Qf equipments which also could not be implemented within the project extended durationfor settlement of disbursement. Therefore, the Project Management Unit, GNHC should followup with the Watershed Management Division, Ministry of Agriculture and Forest for refund of deposit work advance 4 released and accordingly make adjustment after surrendering back to Government Budget Fund Account since Watershed Management Division, Ministry of Agriculture and Forest had not executed the project planned activity within the extended project duration for settlement of disbursement. Further, the Project Management of Preparation of Strategic Program for Climate Resilience, GNHC should strengthen internal control mechanism to ensure that advance released to implementing partners against planned activities ofproject are settled within the project duration for settlement of disbursement to avoid such non settlement of outstanding advance against deposit work even after expiry of project duration for settlement of disbursement due to non implementation ofplanned activities by implementing partners in future. Who is Accountable? Direct Accountability: Ngawang Dorji, Sr Forestry Officer, EID No. 20160106439, CID No.11102005929 Supervisory Accountability: Sigyel Dema, Chief Forestry Officer, EID No. 200501108, CID No. 11705001645 5 開 開 口 中 . . . !ANN:xUR。S 自 l 啊 屆 奮 日 I 藝 I ! ANNEXURE -A: PROFILE Introduction The Strategic Program for Climate Resilience (SPCR) is funded through a grant of US$1.5million from the Pilot Program for Climate Resilience (PPCR), under the Climate Investment Funds (CIF) in 2015 and finalized in 2016. The project is implemented by the Gross National Happiness Commission in close coordination with line agencies which include the following: (i) National Center for Hydrology and Meteorology: Hydro-Meteoro logical Extreme Analysis, Climate and Glacier Mapping, Risk Identification and Services (ii) Watershed Management Division: Analysis of Climate Impact on Water Scarcity (iii) Flood Engineering Management Division: Assessment of Flooding Hazards & Development of Climate- Resilient Flood Mitigation Measures in Southern Bhutan (iv) Department of Human Settlement: Climate- SMART Human Settlement Planning and Development in Samdrup Jongkhar Thromde (v) National Environment Commission: Human Resource Capacity Analysis and Curricula Development for Climate Change, Meteorology, Hydrology, and Hydro- Geology Project Components Component A: Development of SPCR (US$1.15M) The main objective of this component was to develop the Strategic Program for Climate Resilience (SPCR), where it was funded for the preparation of the Strategic Program for Climate Resilience (SPCR) document and priority technical studies relating to climate resilience. Component B: Capacity Building, Consultations, Institutional Coordination and Project Management (US$ 0.35M) The main objective of this component was to strengthen capacity of RGoB on climate resilience as part of preparation of the SPCR. It was implemented by GNHC and supported in the areas of training and capacity strengthening of the relevant agencies in the process of preparing the SPCR. workshops, consultancies, project management, Monitoring and Evaluation, travel cost, and incremental operating cost. Local consultant funded through this component were facilitated for the consultations and institutional coordination. Project Implementation Plan 1. Preparation of SPCR and Project Management - implemented by GNHC (i) Strategic Program for Climate Resilience document was endorsed by the CIF committee in November 2017. (ii) Project management - GNHC has organized three Project Steering Committee meetings and six Project Management meetings till date as a part of monitoring and implementation of the project. The last Project Steering Committee was held on June 19, 2019 and the last Project Management Meeting was held on November 25, 2019. In addition, a pre-closing meeting for the project was held on December 16, 2019 after completion of four out of five technical studies conducted as a part of the SPCR. (iii)Four government officials are supported through the SPCR project to pursue Masters course in environmental studies. 6 (iv)BSR's involvement in private sector development and climate change under SPCR 2. Hydro-Meteorological Extreme Analysis, Climate and Glacier Mapping, Risk Identification and Services - implemented by National Center for Hydrology and Meteorology (i) Analysis of Historical Climate and Climate Change Projection; (ii) Bhutan Glacier Inventory 2018; (iii)Reassessment of Potentially Dangerous Glacial Lakes in Bhutan 3. Climate-SMART Human Settlement Planning and Development in Samdrup Jongkhar Thromde - implemented by Department of Human Settlement (DHS) (i) Report on Climate Smart Human Settlement Planning and Development in Samdrup Jongkhar Thromde 4. Human Resource Capacity Analysis and Curricula Development for Climate Change, Meteorology, Hydrology, and Hydro- Geology - implemented by National Environment Commission (NEC) (i) Preliminary needs assessment report on enhancing climate change research in Sherubtse College. Report on Human Resource Capacity Analysis and Curricula Development for Climate Change, Meteorology, Hydrology, and Hydro- Geology. 5. Assessment of Flooding Hazards & Development of Climate-Resilient Flood Mitigation Measures in Southern Bhutan - implemented by Flood Engineering Management Division (FEMD) (i) Report on Assessment of Flooding Hazards and Development of Climate-Resilient Flood Mitigation Measures in Shetekheri and Aiepoly (Big and Small) Streams (ii) Workshop on the preparation of Flood Management Plan for Kerongchu, in Nganglam. 6. Analysis of Climate Impact on Water Scarcity - implemented by Watershed Management Division (i) Report on mapping of water sources (ii)Assessment report for the five pilot sites selected based on mapping exercise and using climate projection from NCHM - hydrogeological mapping (iii)Ex-country training on Sustainable Natural Resources and Climate Resilient Practices The implementation of planned project activities ended by 31 March 2021 from initial completion deadline of 31 March 2019 and the duration for settlement of disbursement was extended till 31 July 2021 7 ANNEXURE - B: ACHIEVEMENTS The Royal Audit Authority while reviewing the accounting records and operations of the Project had also reviewed the plans and programs implemented during the period under audit and noted * the following accomplishments: 1. Program Management Unit (PMU)- GNHC a. Two government officials supported through the Strategic Program for Climate Resilience (SPCR) project completed their Master's course in environmental studies. 2. Department of Engineering Service (DES), MoWHS a. Awareness program on Green Materials to identify viable energy efficient/environmental friendly construction materials-by Engineering Adaptation & Risk Reduction (EARRD), Department of Engineering Services, MoWHS had been completed, b. Conducted workshop on the preparation of Flood Management Plan for Kerongchu, in Nganglam - by Flood Engineering and Management Division. I 數 他巨豐豐甲甲 鄉 - l9