r t ppriisa and 0tnting coiIltancy company Date:jQaeY4~7 IEPENDENT AUDITOR'S REPORT To: PIU Coordinator D.Batniinkh Strengthening Fiscal and Financial Stability Project Credit X2: 6084-MN, 6085-MN We have audited the Financial Management Reports comprising the balance sheet, project souIce and uses of funds by project activity, disbursement report and the designated account statement of Strengthening Fiscal and Financial Stability Project Credit No: 6084-MN, 6085-MN for the period from September 11, 2017 to December 31, 2018. The management of Strengthening Fiscal and Financial Stability Project is to prepare the Financial Management Reports on the cash receipts and payments basis in conformity with International Public Sector AcCounting Standards (l1PSAS). On this basis, cash receipts are recognized when received and cash expenditures are recognized when paid rather thin when incurred. Our responsibility is to express an opinion thereon based on our audit. We conducted our audit in accordance with International Standards on Auditing issued by the International Auditing and Assurance Standards Board of the International Federation of Accountants. These standards require that we plan and perform the audit to obtain reasonable assurance about whether the interim financial reports are free of material misstatement. An audit includes examining on test basis, evidence supporting the amounts and disclosures in the interim financial reports. An audit also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall statement presentation. We believe our audit provides a reasonable basis for our opinion. In our opinion, the Financial Management Reports have been prepared in accordance with International Public Sector Accounting Standard issued by the Public Sector Committee of the Federation of Accountants, presented fairly the cash receipts and payments of the project for the period from September 11, 2017 to December 3 1, 2018 and furthermore in all material respected, expenditure have applied to the purpose intended in the Credit No: 6084-MN, 6085-MN. "Niislel-Audit" 11 Ulatnboator city SUikhbaatr district. Boga toirvu-44 Phono/Fax 31-89-18, 70120095 E-mail: info@nislefaudit.mn Governmnent of NMongolia The International Development Association Cred it .: 6084-1N, 6085-MN STRENGTI 1ENING FISCAL AND FINANCIA1, STAl LITY PROJECT BA LANCE S:FlT Fori the period from Sep I1, 201 7 to Dec 31, 2018 Balance items Note 31 -Dec-18 31-)ee-17 ASSETS Cash and cash equivalent 3 595,672.18 393,309.88 Desiginted account 225,737 13 l02, 542 90 Sub-accoti 369,935,05 290,766.92 Cuuntilative Iroject expelditures 4 1,053,232,72 12,148.53 (Goods 4(a) 67,109.99 Non conshatllit's services 4() Il 1215. 35 Consultant's services 4(c) 556,04948 4,534.56 Training and Workshops 4(d) 401,71 6.95 7 131 26 iccnnenital operating costs 4() 17140.95 482 71 TOT'A I ASS ETS 1,648,904.90 405,458,41 1U N DS IDA fund 5 1,638,2 16, 47 400,000.00 Net Initerest carning 6 10<,688 43 5,458 41 TOTAL F UN DS 1,648,904.90 405,458.41 Ppj db Approved by: D.SEL ENGE D.BATNIIÅK11 Pinancial Management Specialist Project Coordinator 'NIISiLL AjDIT[" LIfC corte it aprail and a t c u Date: J%I/ f~av9 INDEPENDENT AUDITOR'S REPORT To: PIU Coordinator D.Batmunkh Strengtlieiiing Fiscal and Financial Stability Project Credit MN: 6084-MN, 6085-MN We have audited the accornpanying statement Sources and Uses of Funds Strengthening Fiscal and Financial Stability Project submitted to the World Bank for the period from September 11, 2017 to Decemiber 31, 2018 in support of credit withdrawals under the Credit No: 6084-MN, 6085-MN. Wc conducted our audit in accordance with generally accepted auditing standards that accoidiiigly included examination, on a test basis, of evidence supporling the amounts and diselosures in the statement of Sources and User of Funds An audit also includes assessing the accounting principles used and significant estimates made by ianagement as weil as evaluating the overall statement presentation. We believe our audit provides a reasonable basis for our opinion. In our opinion, the statement of Sources and Uses of Funds submitted together with the internal controls and procedures involved in their preparation can be relied upon to support the application for eredit withdrawals. "Niislel-Audit" LLC I/Rlnhaatar city, Snkhhaqtqr district, Paga toiruu-44 Phon/Fax: 31-89-18 70170095 E-mail. info@éDniisIelaudit.min Governmnent of Mongolia The International Development Association Cred it ,: 6084-M N, 6085-NIN STRENG-TIIi'NING UISCAL AND FINANCIAL ,STABILITY PROJICT PRO.IECT SOUJRCES AND USES OF FUNDS BY CATEGORY For the period from Sep Il, 2017 to Dec 31, 2018 Sources and Uses ol iuids Note 31-Dec-18 31-Dee-17 SOURC'S 1DA Fund 5 1 238,2 l 6 47 400,000.00 Net interest carned 6 5,230.04 5,4584 1 TOTAL FUNDS 1,243,446.5 1 405,458.41 USES O FVUNDS BY CATEGORY Gods 4(a) 67,109 9 0.00 Non consultant's services 4(b) 11,215 35 0 0 Consultant's services 4(c) 551,514.93 1,534 56 Training and Workshops 4(d) 394,585.70 7,13 26 ineremental operating costs 4(f) 6,58.25 482 71 TOTAI, lISES OF FIJNIDS 1,041,084.22 12,148.53 Surplus of flouds over uses 202,362.29 393 ,309.88 Prepared by: Approved by: ID.SE,LENGE D.BATMUNK11 Financial Managemnent Specialist Proiect Coordinaor ,б б �.. '..О д� ...б .. уб . � qr� С�) .�t' s'h ,°r,y�\ ., . r' I М• � ,_ `-` �-� чj <:э �,,; Г 1 ! , � � . • ..... G9 �. . �«Ои, 1.�i С а ("�i Г'У '~Pojvet manlgenenl Kloinloving (foponent A: Sutengthening Macroeconoiind I l'4C< Management (US 2. 71M: The overall objctive of this component is to strengthen fiscal responsibilty and supporit the implementation of rclevant policy imeasuires towards: a) nlproving the quality of expenditure management, b) strengthening macroeonoiiic and budget policy making capacity, and c) iniprovng regilatory processes. Variots technical assistance activities will be provided to relevant departmcnts of MOlF in supporI of their capacity. Specilically, tceimical assistance will be provided in the following areas: Sub-component A.1. improving the imacroeconoiic policy tools and enhancitig research capacity Sub-coim poinent A.2. Strengtening i scal pAcy and plairing Sub-componei1nt A Strengthening the capacity, or debt mnatgement and external developnient finaincing Coiponnit B: Imfpioving the effciency of Public Financial Maic atd Fiscal Nmiigemlient Component B: mproving Ilie 2,787.0mom0 3,800,000.00 173,338 15 236370 21 6.22% efficiency of Pi blic Financial Mannagemnit ('omponeto C Fnlancing 2m)0000.00 2,850000 00 218.758.93 298.307.63 10 47% Fiancial Sector Stability Component D: StrIgthening of L467,000.00 2,0my000 0 107,3 1 u 7) 1046.63l I 7 33% lihe Social Protection Systen Componen E Project 469 00su W 640MMI 56,725 62 77,353l. 12 12.09% Malagnemnt and Monlitoring TOTAl, 8.800,000.40 12,000,0010.00 772,370.66 1,053.232.72 8.78% 1. SUMMA RY 01' SIGNIFICANT ACCOIUNTING POLICIUS a) StateMIent of conjiance: The Inter i Financial Repiorts comprisc Balance Sheet, Uses of Funds by Category, Uses of Funds by Project Activity, Disbursement repori and the Designated Account Statement.lhese reports have been prepared as agreed with the World Bank. b) Basis of preparation: The financial slalements were prepared in accordance with International Public Sector Accounting Standards (PSASs) issued by Ilie International Pubic Secor Accounting Standards Board (OPSASB) of the International Federaion of Accountants.The liancial statements have been prepared on a cash basis. On this basis. cash receipts are recognized when received and disbursenenis are recognized when paid nither than when expenses are incurred. The project fnancial activities carried ont in compliance with tlie project 1Financial management manual which has been accepted by Ilie World Bank. The reports are operated and maintained by the linancial managemnent inifonnation system, named PACS, designed by the Infosysenis L.AC capable of generaing IFRs in accordance with formats agreed wilh the Bank. c) Basis of measurenlent: The Hinancial statenenits are presented in U.S.Dollar (USD). The payments uuade by Mongolian currency (MNT) which were transferred into USD based on official exehange rate, as of tie date of payment. d) 1asis of presentation:The account balances in the Financial statements covers transactions betwcen 1 l September, 20 7 to 3 1 December, 2018. e) Designated account: In according to Ilie Disbursenent Letter datedIuly05, 2017, project opened the Designaed Accont (DA) fki the credit financing acceptable to the World Bank. The ceiling of lite designated acconut is USD 1,200,000 (:ne nllion (wo thousand dollars). DA is located in Ulaanbaatar City Bank and maintained in USD by Ministry of' linance, account number 2691002235. The payments för the eligible expenditures of goods (over USD5,000), international consultant's service are paid from DA. 1) Sub-accounts: As specified i bhe isbursemenl 1Le1I! the pProect opened the USD and MNT Sub-accounl (SA) tor the credit linancing acceptable to tbe World Bank. The Sub-accounts wvill be reported and reconciled with DA maintained by the project implementation unit with USD200,000 and MNTI10,000. Accoidingly, expenditures expressed by USD will be fIbmced rion SA (USD) and expenditures expressed by VINT will be financed from SA (MNT). The SA USD is located in Tade Developnent Bank and maintained by 111, account number 411031900. Tbe SA MNT was located in Trade Developiment Bank until December 3 1, 2017 and intabained by Pill, account number 41l 103 1899 According to tc 10/6988 order of the State Secretary of MOF, 13 December, 2017 frmi tbe beginning of thc finance year 20 8, tlie SA NINT bank location was changed ämn Tade Developient bank to Treasury bank at MOV. Duc to this change in bank location, SA bank account was changed to 100900011080. 2. CASII AND CASI l EQU iIVA LENTS ITie PiU. bas opened project (lesignated accunns and sub-accounts to nianage the project assets.The cndng balance of tbe cash and cash equivalens as of 31 December 2018 are shown below: Projeet Bank A ccouniit lecemdber 31, 2017 Decem ber 31, 2018 (in UIS dollar) (in US dollar) Designated account 102,542.96 225,737.13 Sub-accounts 290,766.92 369,935.05 TOTAL 393,309.88 595,672.18 3. CUMULATIVii PROJECT EXPENDITURES Since tbe start of tC project, from September I1, 2017 to December31, 2018 total o 1.053,232 72 USD was disbursed1 ind total disbursement are below by categoriCs ol expeInditores: Componeni tne Goods Non Consuling Traing liier etettial Total cntsulling Sen ices operaing ost Services Comnpontent A. Strengthening Macroeconomicand 4163 5I - 169,43000 76.974.1,11 294567 62 Fiscal Mantgement C'omixmenet 1>: Impr>ov inhg lite efficiencey .of Public 6.245 68 i L.215.35 1i4 359 00 84.55 19 - 236.370 21 Financial Management (Coimponeni <` Enhancing, Financial Seor Stabuilit - - 181131100 109. 169.63 - 298.307.63 Cotponet D: Strengtihening of the . Social Protection Systen 2.87 -5,100 00 109,041,27 - 146634147 C om uponet E< P .j4 t migemenlt and 10.207.92 - 28.022.48 2,981.767 I 140 95 77.353.12 Monioring Tolal 67,1019.99 11,215.35 556,0149.48 4011,716.95 17,14<0.95 1,0153,232.72 4. INTELRNATIf)NA E DIEVEl.OPMNT Ni ASSOCIATION 'S FU!NDI As of )eccimber 31, 2018 ilhe project had received ISD I ,638,216.47 (13.33%/ of Ile total credit) i1thlgi (he Designoated Account as financing firom IDA Credit No:6084-MN, 6085-MN and had disbursed t JSD,053,232.72 Application Claimled (late Credited Amount Anoint type date elaimed in credited in U JSD USD WIA-01 Replenishmeni l 7-c( )t-18 20-Oct- l8 400,000 00 100,000.00 WA-02 Repleiishiiient 3-lay- 18 14-M1,ar-2018 18,599,46 18,599.46 WA-03 Replenishment 3-May-l8 02-Apr-20 l 8 800,000 00 800,000 00 WA-04 Replenishnen] 3-May- 18 06-Jun-2018 71,796.44 71,796 44 WA-05 Repilem1shnent 2L-May- l8 08-Aug-20 18 136,31 1,62 136,3 II 62 WA-06 Replenish1ment 28-Jun- 18 08-Aug.-2018 99,019.75 99,019.75 WA-07 Replenient 28-Aug- 18 30-Oct-2018 112,48920 l12,489.20 TOTA L 1,638,216.47 1,638,216.47 Below expendittire of USD had claimed to the World Bank but not credited by the year end December 3l, 2018. HIowever, it was replenished in January and February 2019. WA A pplicationl Claimled Credited Amoun t clained Anokut iumiibers type (late date in I ISD) credited inl USI) WA-08 R1pnishment 30-0c1-2018 28-Aug 8 120,293 82 120,293 82 WA-09 Rplenishment Il -Dec-2018 7-Nov- 18 80,585.98 80,58598 WA-10 Replenishmiient II -Dee-2018 9-Jan- 19 1 99,229.83 199,229.8 WA-1 i Rýepleniseincnt 01-Mai-2019 9-Jan-19 214,877.9)0 214,877.90 TOTA L 614,987.53 614,987.53 5. INTE,IREST EARNING For the reporfing perilod, total accumulated interesi income ol' the designated account and sub- accouiits are: Bank category 31 -Dec-18 31 -)ec-I 7 (in US dolla r) (in S dollar) Designated account (USD) 8.957.82 4,376.00 Sub-accounts (USD) 812.85 164.64 Sub-accounts (MN'T) 917.76 917,76 TOT A L 10,688.43 5,458.40 Gз I � t„ с� аз . �Л cU � � С � � гц� ;у -г7 .� г � 'U � з� � и и "J � � �� С � F�: пs д,з о �. � , , : у �- r i.j Сз. � � � ,: � й � ,� о "Г3 гJ N о 1; G (^- N --� � OU У� т�з (Т О � -�-�, [1, � � 4J C�i '.j'. 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