Financial Attest Audit Report on the accounts of Economic Revitalization in Khyber Pakhtunkhwa & FATA Financed by World Bank/MDTF and Government of Khyber Pakhtunkhwa Grant No.TF-0A4251 PAK for the Financial Year 2017-18 Auditor General of Pakistan Islamabad 0~AT ME$ Financial Attest Audit Report on the accounts of Economic Revitalization in Khyber Pakhtunkhwa & FATA Financed by World Bank/MDTF and Government of Khyber Pakhtunkhwa Grant No.TF-0A4251 PAK for the Financial Year 2017-18 Auditor General of Pakistan Islamabad TABLE OF CONTENTS Abbreviations and Acronym s ...............ry......................................................................................... Preface ....................................................................................... ............................................. -3 PART-1............................................................................................................................................4 ProjectOveryiew ........................................................................................................................... 5 A uditor's Report ..................................................................................................................... 6 Financial Stater ents .................................. ....................................................... ....................... 8 PART-I ........................................................................................................................................ 2R4 Covering letter to the M anagem ent ............................................................................................. 25 Executive Summ ary..................................................................................................................... 26 M anagem ent Letter.......................................................................................................................28 Introduction ............................................................................................................................ .30 Audit Objectives ......................................................................................................................... 30 Audit Scope and M ethodology ..................................................................................................... 30 4. A UDIT FIND ING S A N D RECO MMEN DA TION S .......................................................... 31 4.1 Organization and M anagem ent.............................................................................................31 4,2 Financial M anage nent........................................................................................................31 4.3 Procurem ent and Contract M anagem ent ............................................................................42 4.4 AssetsM anagem ent ....... Mg.................................................................................................-.42 4.5 M onitoring and Evaluation..................................................................................................42 4.6 Com pliance w ith grants/loan covenants ............................................................................42 4.7 Environm ent ................................................................. ..... ............. ............................ 42 4.8 Sustainability ...................................................................................................................... 42 4.9 Overall Assessm ent .............................................................................................................42 5. CON CLUSIO N ................................................................................................................43 ACKN OWLEDG EM ENT .............................................................................................. ..-...... 44 Abbreviations and Acronyms AO Account Officer 13I)S Business Development Service CDWP Central Development Working Party CER Combined Evaluation Report CFC Common Facility Center DA Designated Account DRC Document Review Committee EA Environmental Assessment ECNEC Executive Committee of National Economic Council ERKF Economic Revitalization in Khyber Pakhtunkhwa & FATA FATA Federally Administrated Tribal Areas FC Field Coordinator FMIS Financial Management Information System CAR Grant Assessment Report GoP Government of Pakistan GR DC Grants Review and Decision Committee GRMC Grant Review Management Committee GRN Good Receiving Note GTC Grant Technical Committee INTOSAI International Organization of Supreme Audit Institutions IPSAS International Public Sector Accounting Standards KP Khyber Pakhtunkhwa M&E Monitoring & Evaluation MDTF Multi Donor Trust Fund MG Managing Grant MIS Management Information System MOU Memorandum of Understanding NGO Non-Government Organization NOC No Objection Certificate NOL No Objection Letter ORAF Operational Risk Assessment Framework PC-I Planning Commission Proforma- I P) Project Director PDWP Provincial Development Working Party PM Project Manager PMU Project Management Unit PPD Public Private Dialogue PSC Project Steering Committee PU Project Unit RBC Regional Business Center RFP Request for proposal RFQ Request for Quota RP Resettlement Plan SME Small & Medium Enterprises SMEDA Small & Medium Enterprise Developmcnt Authority TCKP Tourism Cooperation of KP TOR Terms of References 2 PREFACE The Auditor General conducts audit under Articles 169 and 170 of the Constitution of the Islamic Republic of Pakistan 1973, read with Sections 8 and 12 of the Auditor-General's (Functions, Powers and Terms and Conditions of Service) Ordinance, 2001. The Financial Attest Audit for the Financial Year 2017-18 of the Project "Economic Revitalization in Khyber Pakhtunkhwa & FATA World Bank/MDTF Grant No.TF-0A4251 PAK" financed by World Bank and Government of Khyber Pakhtunkhwa for the financial year 2017-18, in September, 2017 was carried out accordingly. The Directorate General, Audit, Khyber Pakhtunkhwa conducted Financial Attest Audit of the Project "Economic Revitalization in Khyber Pakhtunkhwa World Bank/MDI1 Grant No.TF-0A4251 PAK" financed by World Bank and Government of Khyber Pakhtunkhwa for the financial year 2017-18, with a view to report significant findings to stakeholders. The audit examined the economy, efficiency, and effectiveness aspects of the project. In addition. audit also assessed, on a test cheek basis, whether the management complied with the applicable laws, rules and regulations in managing the project. The Audit Report indicates specific actions that, if taken, will help the management realize the objectives of the project. The report was finalized in light of discussion with the Project Management. The PAO was also requested to convene DAC meeting, but DAC was not convened till finalization of this report. The Report consists of two parts. Part-1 contains Auditor's Report (Audit Opinion) and Financial Statements. Part-ll contains Executive Summary, Management Letter and Audit Findings. The Report has been prepared for submission to the Development Partner in terms of its grant agreement with the Government of Khyber PakhtUnkhwa. Dated: 2 / 12 /2018 kb lKn Peshawar re tieneral Audit Khyber Pakhtunkhwa 3 PART-I 1. PROJECT OVERVIEW 2. AUDITOR'S REPORT TO THE MANAGEMENT . 3. FINANCIAL STATEMENTS 4'4 PROJECT OVERVIEW Name of the Project: Economic Revitalization in Khyber Pakhtunkhwa, Round-l (A,F) Sponsoring: World Bank/MDTF Execution Agency: Government of Khyber Pakhtunkhwa Grant No: 0A4251 PC-I Cost: Rs. 1,287.600 million Actual Date of Commencemcnt: 1st April 2017 Date of Completion: June 30, 2020 Date of Approval by PDWP: 16th February 2017 Grant Closing Date: 30h June 2020 Expenditure during FY 2017-18: Rs. 185.714 million Expenditure up to June 2018: Rs. 185.714 million 5 OFFICE OF THE DIRECTOR GENERAL AUDIT KHYI:R PAKHTUNKIIWA PESHAWAR AUDITOR'S REPORT We have audited the accompanying Financial Statements of project "Economic Revitalization in Khyber Pakhtunkhwa World Bank/MDTF Grant No.TF-0A4251 PAK" financed by Word Bank and Government of Khyber Pakhtunkhwa that comprises of Statement of Receipts and Payments, Statement of Comparison of Budget and Actual together with the notes forming part thereof for the year ended June 20 1 8. Management Responsibility it is the responsibility of project management to establish and maintain a systen of internal control, and prepare and present the Statements of Receipts and Payments in . conformity with the requirements of Cash Basis IPSAS, Financial Reporting under the Cash Basis of Accounting Standard. Auditor's Responsibility The responsibility of the auditor is to express an opinion on the Financial Statements based on the audit conducted. We conducted our audit in accordance with the International Standards of Supreme Audit Institutions. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. The audit process includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. It also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall statement presentation. We believe that our audit provides a reasonable basis for our opinion. 6 In our opinion: a) The Financial Statements present fairly, in all material respects the cash receipts and payments by the project for the year ended June, 2018 in accordance with Cash Basis IPSAS, Financial Reporting under the Cash Basis of Accounting Standard. b) The expenditure has been incurred in accordance with the requirements of legal agreements. Datcd: 09/ 12 /2018 Ak) irec Tene tX Khyber Pakhtunk wa 7 FINANCIAL STATEMENTS ECONOMIC REVITALIZATION IN KHYBER PAKHTUNKHWA WORLD BANK/MI)TF GRANT NO.TF-0A4251 FOR THE YEAR ENDED ON 30th JUNE, 2018 Page No Statement of Receipts & Payments 9 Statement of Comparison of Budget & Actual Amount 10 Notes to the Financial Statements 11-14 Withdrawal Application Schedule 15 Assets/Goods List 16-23 8 Project Management Unit Economic Revitalization in Khyber Pakhtunkhwa (Additional Financing Phase) Statement of Receipts and Payments For the Year ended 30 Jne 2018 Note 2017-18 Receipts(Paymnents) Reccpts(aymets)Payment by Third Parties Controlled by Project Rupees .xternail Assistance 5 389,651,399 .ounterpart Funds 6 1,700,223 atal Receipts 391,351,622 ]ayments .onsultancy Services 7 3,042,118 )perating Expenses 8 80,048,024 - Soods 9 11,028,850 - 10 91,595,677 - 185,714,669 Increase (Decrease) in Cash 205,636,953 "ash at Beginning of Year - -ash at End of Year 11 205,636,953 - Ehe accompanying notes form an integral pail of these financial statements and are to be read therewith. Audit Officer ojeckDirector Project Management Unit Economic Revitalization in Khyber Pakhtunkhwa (Additional Financing Phase) Statement of Comparison of Budget and Actual Amounts For the Year ended 30 June 2018 Note 2017-18 Budgeted Amount Actual Amount Rupees !eeits xternal Assistance 5 389,651,399 389,651399 ounterpart Funds 6 3,449,000 1,700,223 rotal Recctts 393,100,399 391,351,622 'ayments -onsultancy Services 7 60,000,000 3,042,1 18 )pcrating Expenses 8 70,100,000 80,048,024 joods 9 63,100,000 11,028,850 3rant 10 200,000,000 91,595,677 Fda Pa wnfts 393,200,000 185,714,669 Flie accompanying notes form an integral part of these financial statements and are to be read therewith. k"I Project irctlor .*I Project Management Unit Economic Revitalization in Khyber Pakhtunkhwa (Additional Financing Phase) Notes to the Financial Statements For the Year ended 30 June 2018 I Reporting Entity I tie financial stateiments are fur Project Management Unint " lconornic Revitalization of Khyber Pakhtankhwa"(PMU-ERKF), vested with ti responsibility of daily management & coordination of Part P and C The financial statements encompasses the reporling entity as defined in the Grant Agreement between the Islamic Republic of Pakistan and the World Bank- The Grant Agreement was signed on Maich 30, 2017 for an amount of US S 19.0 million out of which PMU-KP share is US S 12 million for KP-PMU and Pi SMEDA, of Which PIl U-KP Share is 1135 million and PU-SMEDA share is USS 065 Million for Operationa purpose The project became effective from Ist April, 2017 with the closing date of June 30, 2020 The objective of the Economic Revitalization of Khyber Pakhtunkhwa is to support the Government of Pakistan in the economic recovery and revitalization of the crises affected areas of Khyber Pakhtunkhwa, by creating sustainable employment opportunities through rehabilitation of Small and Medium Enterprises, investment mobilization, increase tourist activities in the province and institutional capacity building The Project k impleienied through Industries and Technical Education Department, Government of Khyber Financing [he financing is made in the form of Grant based on Standard World Bank terms. The Grant Agreement No is TF- OA4251 2 Certification by Project Management on Application of Funds The management of PMU-ERKF-KP certified that the funds have been appliediexpenditure have been incurred for the purposes intended in the (rant agreement. 3 Accounting Convention and Statement of Compliance The financial statements have been prepared in accordance with Cash Basis International Public Sector Accounting Standards (IPSAS) Financial Reporting under the Cash Basis of Accounting. The accounting policies have been applied consistently throughout the period. 4 Signilicant Accounting Policies 4.1 Foreign Currency Transaction Cash receipts and payments arising from transactions in foreign currencies are recorded in Pak Rupee by applying to the foreign currency amount, the exchange rate between the Pak Rupee and the Foreign Currency at the date of the receipts and payments. Exchange differences arising on settlement of these transactions are recognized in the Statement of Receipts and Payments 4.2 Reporting Currenc' All amounts in the financial statements are in Pak Rupees. 4.3 Revenue Recognition Revenue is recognized on the date of receipt of money by bank or clearance ot cheque. Revenue is recognized on gross basis and any related costs are recorded separately 4.4 Recognition of Expenditure Expenditure is recognized on the date when payment is made or cheque is issued. Financial year to which the payments pertain is determined by the date on which a cheque or payment advice is issued. 4.5 Enmplo yee Terminal Benefits Service benefits of goverlnment deputations employees are accounted for in their respective deparnments while no service terminal benefits are pi d to the contractual employees. -cA Project Management Unit Economic Revitalization in Khyber Pakhtunkhwa (Additional Financing Phase) Notes to the Financial Statements For the Year ended 30 June 2018 5 External Assistance External assistance was received in the form of Grant from the World Bank under Grant agreement dated October 11, 2011 and addendum signed on March 30, 2017 between the World Bank and Government of Pakistan (GoP) for the purpose of the Economic Revitalization of Khyber Pakhtunkhwa and FATA Project. The following amounts were received by the ERKF PMU-KP during the period. 2017-18 USs Pak Rupees SOF Procedures 5.1 3,630,796 389,651,399 3,630,796 3891651,399 5.1 This represents funds transferred to the ERKF PMU-KP Projects Designated US Dollar Bank Account by the World Bank on the basis of Withdrawal Applications submitted by the Project. 5.2 there has been no instance of non compliance with the terms and conditions of the financing agreement between the World Bank and GoP which have resulted in cancellation of Grant. 5.3 Undrawn External Assistance 2017-18 Note Amounts in US S IS S receiveable from World Bank as per Grant Agreement 8,369,204 8,369,204 6 Counterpart Funds 2017-18 Amounts in Pak Rupees Government of Pakistan (GoP) 6.1 1,700,223 1,700,223 6.1 This represents the funds transferred by the Governmnet of KP to ERKF KP PMU's Pak Rupee Assignment Account against the ADP allocation of total Rs3.45 Million as local funding component for the project 7 Consultnncy Services 2017-18 Note Amounts in Pak Rupees Individuals 0 Firms 3,042,118 3,042,118 rating Expenses 2017-18 Note Amounts in Pak Rupees Remuneration and Salaries BA 19,975,682 General Opeiating Expenditures 8.2 60,072,342 80,048,024 n Remuneralion and Salaries 2017-18 Amounts in Pak Rupees Salaries- Officers 1,700,223 Salaries- Staff 18,275,459 19,975,682 .2 General Operating Expenditures 2017-18 Amounts in Pak Rupees Utilities 555,350 Advertisement & Publicity 2,662,111 Repair & Maintenance 566,296 Stationery 349,255 Office Rent 1,877,333 Travelling allowance & Conveyance charges 1,212,295 Transporlation 963,000 Fuel Charges 699,069 Postage & Courier Charges 100,414 PU-SMEDA Operaional Cost 49,040,493 Rates and Taxes . Other Expenses 535,166 Vehicle Registration . Insurance of Vehicles and Equipments Security Charges 444,000 Training Fee, Meeting & conferences 303,457 Printing & Publication 764,103 60,072,342 ) Goods 2017-18 Amounts in Pak Rupees Velhices Furniture and Fixtures - OfficeIlT Equipment 1,428,850 Purchase of Garbage Compactors 9,600,000 11,028,850 10 Grants 2017-18 ilitation Grant 38,828,720 Gradation Grant 52,766,957 minmon Facility Center 0.00 91,595,677 Cash And Bank 2017-18 Amounts in Pak Rupees Cash in Hand - Cash at Bank 205,636,953 205,636,953 2 Authorization for Issue These financial statements have been authorized for issue by the Project Director on 27/0812018. 3 General Figures have been rounded off to the nearest rupee. Comparative figures have been rearranged where necessary for the purpose of comparison. AudWOfficer Project rector Project Management Unit "Economic Revitalization in Khyber Pakhtunkhwa" Withdrawal Application Schedule Financing Agreement No.TF-099175-PAK Amount Claimed Amount Replenished Difference Expenditure( S No. W/A No. Amount Equivalent Amount Equivalent Amount Equivalent US 5) Related Date of Receipt Remarks USS PKR US$ PKR USS PKR Month PMUJ-ERKF- 01 2,000,000 209,598,800 Advance KP-01 02 1,630,796 Advance KP-02 03 PNT-ERKF- Documentati KP- 03 PMUl- - fDounat 04 - 476,543 Docum tati dit O er Project re' 4- Assets / Goods list of PMU-ERKF Project, Industries Deptt, GoKP S.# Items Descriptions Qty I Office Table 11 2 Office Chairs + Visitors 16 3 Computer Tables 20 4 Conference Tables Furniture and Fixtures 2 5 Conference Chairs 24 6 Files Racks 11 7 Sofa Sets 2 8 Laptops 15 9 Desktop Computers 4 10 Printers 7 11 Colors Printers IT Equipments 1 12 Photocopier Machince 2 13 Scanners 2 14 Telephone Exchange 1 15 Generator 1 * 16 UPS 17 Vedio Conferencing 18 LED TV Electronic Equipments 19 Water Dispenser 2 20 Micro Waves Own 1 21 A/C (2.0 & 1.5 Tons) 0 22 Refrigerator 1 23 Vehicle (Honda City 1300cc) 24 Vehicle (Cultus 1000cc) 25 Vehicle (Jimny 1300cc) 2 26 Vehicle ( Motor Cycle 1_00cc) 2 Regiun: Khybi Paklhniuokh Projeet Tile; FEconomic Ue et irn of Khu ber Pkhtunkh I i ERKF) Project 1¯ Equipment Physically stlock checkin, a øn dated . Partiu ars Srf Qt Asset Number Locatwn Department Naneo f^mpliee Locinen .cquisition Suplier Manubcturer Rom I ap COM J2 02 3001 SMEDA-PU Office ERK-F asle Bad C .-w- , Shhawaz Pvt Ud DELL _ 2 L COM 12 02 0002 SMEDA-PU Offie ERKF or - o 7i: -Jar_ Shahnasaz Pi Ltd DELL[ COM I:02 000 rSMED-PUrLEE raU iim Stoc 25-:e- Snah,nawzPutt OL 9 - - _C_l¯' 22 ü0C0 SMEDA-PU Ofhce ERKF Fa, лг ---. �г С" [_,�k n ! т-�ги-12 }Элгi ii Zъзпаrr fiгlг •�у+� &$rcыtlier, Csзnditio�t , г ,. �т.�Л _� - � __ ___._- __.,_ � �. ! 3 1 эгАiп� = '��arksrr.twn � Е F&F С2 Од rl7Г� ' Si�tEC)A.PL, i7ffce rtгh�F 1 asleGзn �,пс, 1F� tлliiзl Ei .in-1_ r1a;l , t Z�.nar. � Haja htaz 8 Ртг�'" �i ; у di � г .. ..- г .�.' ' ' _ . . t г4:.r�у i 'ьs'агks[ап_вп_ ! FBcF Э2 f13 �t�C�; i 5"�EЁi?.а-Pt; СЭ:'.'-гсе � cRICF `� л,п м.1rч iah�erl ;cc�гiii6, С",:hзп kч_tггп-3Z� Ha�i ii Zътаг, Ha i.Аьаr$г �г�гlггs5 , г_ 3ь[гоп ( > � I � �- ' � 1У,"tlч1У1� 1'й".аrlsгдпвп ! F&F iZ д3 СгСг04 5!�iED.д-F'�'`�rfet. (EftKF tЬпч М5�=пагг 5Ft ГлL�п f�7-1ги-9: На�гh�!<'.агпап На±Ау�az�:гЭгbгlгеrs ��ггдiгь�п � _ _ -' � � ! � .._ . VJCeA.Pn� 5 1У �r1,:гazion ! Э FRF ! i= iэ_ пf3+7= 5� F�'�?.-Р': бЕг`.се �-RF;F �Ii t= •1зэ. �+ilггз п�лr�i * 1 а-1гrп-lZ� Наг� h9 i:,tгnв» Hati А аг& B;cthers СаггsSгtьоп 1!'счгkгд �и п - ' i гЧ.+i 51lЕС7 ��?L G.`cz ! FraF.F tгl�аlт Sм!`зг1';гli ', 4n.гr '; rгt11 � 1-1ди}-12 Hлsi М.iагпъгi На�г ,зьуяz & ВгвБhеiS т'pr,i9irsun � i - �, '?Jвгkin� _ ё�� 1' �i_ DCSii' S4lEDa�PL i7Гпс[ EF#4:F � F.�t 1 Н i,:�,з ' 1� С' С:i1з•i ( 11-7tsп-1' }-Эа7г Мl�sпып H37i А�ъ2 S 8ггэilчАгs �";7пдiгiгэл �..� �� .._,_ �- ^� . - -- .,_.. I - -. . ЪUrkin� --,_^ F�ьг !.. 4� +J'�05 5l[ЕD.-�-Р4.�Стсе г rR1°,F `.1.г?•;гпст,г:.'hгrsгtг' i FC{";+lггп l�-lггп-i3 Flлг?+72лтал }Эaji,i1aг&E�r�a ^rs .�:1�°irгы _ . -... � _ _ _� -. . _. э1 A14�9f1v„� F�c l� ' йз � CJ�'ч StiIE�S�-Рг� G'lt;ce EFKF ?.�iы г h;1�:,iз � Ui"�. г°, 1=п 11-7:пз-t? Наiг �i Zьтап F[зjа.i,ъ2 К Вгогfзtг� fCo�,dзtiпгi т � т- --.�_ . ~ __ ... f ..- , _ � • � f , 1Гвгkiп� - - - t F��F ! 1� 4:i � г3SJ1?7 ! 5�t1E�A-PL1+,iff'.се � ER:KF �� `--!�гlчзЬ h.`„i; �\iлi�з t-'.,7t1 _�. -- i,l-ltгп•1 � ца7г'+4.iатап � Ha1i "�t¢г fi $rt7t1rtг5 !С`оп3rгiап - . . -_. ` . � _ -- -----°�^�--' � I : � i У1 агЬиr® ,°.:!г� п ! FRi' � 12 �}3 �С1 i 5'<.9EDт.-S"1 t:f�ce j ER`� I� 1пr i7 S-�t�iз� � '=- � �т �_Zггпзп Fia t а4az b: @ггггlгегs CU�г:irticn ��-; � -- - --- � . . УУ У}У �111� 1' t .tcгst:�eTa�ic%F�F � 12 ��д '- �гf, � ^ EL i - •!ice � Ekd�� � У,лi ,г�м uv.гJ ( .' ct't� . i,.=' _ . � .,,;г�4lатгги , Н�э.i.вztHmteз�rt �Свп�Эггiтn 9 4 - � I - - -- °"` tt:?rF;�пg � l��Sidc ч"лг4; I Ъ j FcYгF � '� ! 0� С!a0l � 5.1EL?.яА-Р�. Г�r�rce_jуЕьгКF _-1•г.бl!п�зп i„c! � , P-�ycri ^.(а ��г ь_. � : �„ ' гiагг �d2an.at �Haji "i�az8 6rвthges �Сипдггiвь� 1 -�°- , _ ^ � --.. �,iovea�гla �у �'� чтЪ.iчгg kS � D.[г kFe:S I� РВгF � 1� (� �З �.., �3K7t.:I 5�1EFJri�PC.1 {�t-ttCf; � F.R}�..� � ъ.;аЛ \ i;11»',.ir7;�[I �'гз:�t,Р �1а1 J� �' Гi г ааз I �-Эч« 1-I7 НЗk8 Ei Z.?.Э1йцl � I�&9г .�\'Ъ2 8{. �rqllitf5 .г дгlг9li � .и � �- �и� � , _..� - . .и .....__ Fe��a4t у-4д•т + га-;.«, зп tia�ь .'.,��з у� р,..: r. Br r'�,r.гs г'nZг':а i. _ ., -_ �. I __."..... _, � _ - �. �.1 k1'1� -1г 13rack<°t Faп� 1 F�F 12 б3 {}�7472 S�SED.A=д'il r3fГ�e F�: �'� �' �.i•,,, г�,дп•п, i 1-� ,гv I�! Нл�t ? 1 7-' �агi fia�i A`, гг & FSr�г -rs Г iг�:�i Wa]rkin� ' _ п+о д} ц,' �де:и Beneh жAi F&F 1; Q3 :(]t�р1 S�fE�,1 PLt t�t.,�cc Eft1�.F �_- ._�(�•r.k���, » 1гь .` �{ati в! Zлкт,ап -�It', i�илz � Вrаг?tcn5 1 WG� � ьn д4 .haneйs-Ftз11 1 j F�F С� G3 ' J{}й1 5М1"!7,й-Р[ C�tf -� B4��:r id,rill (?�n }Э;^11 ,:ii n Э® � � ti. � ' _ . . , . _ ® ....... -.ш.-� . А Jrki, ,г 5© ,L Ьгпе,s-tia11 I 1 FRёF � 1' г33 ` гGп? 5S9ED.�•РБ� �Jifce I"_Rё:F '.rЭi:rг�, �'.кii, F1 j г,_1,эм 1+ Pz>1ia4,ar 5�`%и ".-3orlse Рс ,�: ,� , г,, -�i,se С 1i��: � т. ! � 1 Г'_i' ._... . �. ...,. ,�-�...•.,...�.�...., - - ( - . .--- 4 4 с г, . Г� , '} �аF,п-г�• Э F&, ta .` С�01 St.ED=,-PL CгfFrc� ! tRt�F . ;''� , _......._ - .•: _ =-',п-1'_ Нпзг �taz&I3rot7ress ' гia�iti}аг&FЭtргl,�г_ {г �t�ri-.� � - . ....-- . .._ и�чгv..п� ^" ' _�г: F��7 г3:� Э1 i7! ;?Сгt7l S�.1EI7.�.�P� 4tFicc ER1tF '�,Эii,ii, �! __.�гг•l, C1FC' Сагrд'гion � .._�_.- ....®..-, . -. . _. _...,..... � ..- i�..7r%]пЕ 1 �� а с-.и1 Fгг, 1 FыiiF � 1 Ф 'J � бГ�С1? ... !\[ED:�-P? �У['�СС � ЕА]СГ t.лсЭ `. (л1r^„гч�J Л.. .-�..�. `. �..__- - �"- х., r-,: l�F_L �, И i, t1r��an ? и. �_ _.. �� _, _. � _ _ � , � � � ' �rkirtg :- � ; F&F � 1д С'` JC�1 ���1Е:.",�-Pl: JfГce ERti= , �„nn $:п_ �,;-�!s�-[д �asrr&Гсп i�as,г� Ct3 1�' пп _ -� _ � - ( : i {-,И11�, г i .,а `- п1 г �-q �-Ъfа�-1д `+asir5г Со `�asir& Со �i � г: `-` -; � 1 F'8гF � i1 • i'�> •�Ci.» r 5!ь9ЕD�-PIJt`}tiCt I 1:=?КF 1..г111л1ппr.агl �� Г'п,зг-. � f+. _._.��._ _ �� _ .. ��.. ' � ' � ( � 1t i-tF,an�� с -'лг4; � 1, i-'JcF ( Я1 ,_ s п�+�г ; 5�1ЕГJА-УгJ �` гi �с ERI�F � ?�i, �!�}}И г;'„_�.с� lai:�i �4i 1 -�•'.1д'•-1-Б `�л5iг � С� �`-as;r Q Гс Г п�1Е[iа±п 1 5 ' '�� ,�л �. , � � � ;� � i г �� а t �� : з . . 4� . . kilybel- Paklitlitikhý%-3 Projeet Titie: Econorme Rek italiutiuri of Khlýtirr- [',lklliurikhskl & I kT-k i FRKIF) prfýjccf Pool Velåelc Asset list. PIn ýicäffi Ntock chvckänEý 3, ii Witv,tý Luc;iåiiirt (of Acquisition Sr Particulars Qty Asset Number Location Dei!LiFtment Date Supplier '>lanufacturer Rema 511711ki CUIWS AA- I VEM 12 04 SUZUKI 1 12569 0001 SNIEDA-PU- ERKF ERKI- '6-Apr-: I P--\K Suzuki \.lotor M0101.5 Runni conditl- S117L[ký Cultus AA- 2 l VEH 04 (9002 , SNIEDA-PLI ERKF ERKF 0,4-i,ý e '6-A o!-- 2 P.-XK Suztik-ý- ýlotor Runni 257 1 concliti t.Honý.da Ciky AA H 0 INN DA A t I a s -3 1 VEH 12 04 0003 SNIEDA-PU- ý:RKp E R k F 0 1 g-JUTI- 12 HONDÅ Atlas CarS Runnfi 2 ý 7 1) cars conditil Honda City LEJ- HONDA Atlas 4 VEI l 12 04 ERKF ERKF OffjýTý l360 0004 SMEDA-PU 19-Jun-12 HO-,,,D,A Atlas Cars Runnir Cars conditi( -,5UZuki Vitara l VEFI 18 04 0005 SMEDA-PU F, R K E ERKF Oltice 29-Jun-18 SuzUki Shin7kvari IS17UK1 Rujmý, Ylotors Peshawar 'Nlotors condit-i VEH 18 04 0006 SMEDA-PU ERKF cc Honda Norih HONDA Atlas Runn- 6 ýIlondacitv ERKF Offl 31-JLii-'t8 Peshawar Cars Kh, ber 4khxnn kh,,a S: Twe- Economi ReKilii,n r f, ,1e n on t & k T, \ F R k F P, riect F" ~ ~ka st checking as on Datedý .. - ,m a 3e. Tý N m~ber Lricadon DepArtmeri, < u n n R pi b Pin fq n DW ee Suppl r Ma :nufactkqrer ReDQIte i 1 000 1 SMEDA-PL ERkF Aer- ect.-n a C r - M&EQ 1 01 002 SMEDA-PIL FR A LPene ,ol i & 12 0 03 SEDAP : - ne n b p C,3 S Ai r S -r r 14 01 0034 SMED.kPL E - - S- s Cc- ] M&Eg I~ 801 0000 SMED;-P' EPRk F - 2 I 7 .13Il" I I M&EQ 12 01 0001 SMEDA-PL ERP¯ - (, T Li d P'R acum i M&EQ 12 01 002 SMED4Pc FPLE - o PT LId IF0 I M&EQ 12 G I001t SMEDA-F! ER,4m e-es I M&F,; 2 5F01 02 SFDA-PU ERKF 1 Pana n-Se tI M&£Q 2 0[ 2 00 i SVIEDA-['U ERKF F - - 3r,hz ' asonic _ _I I \&E Q 2 01 ,14 W\EDA-PU ERP .. - Fni , prnea SJ. 1 M&EO 1 90U 12 SMFDA-L ERKE h - Panas_me n Sti -- so 1 &Fr l 0: I I6 SMFDA-Pt ER.1 F s n mephce ,s !M&EQ 2 01 0007 SMEDA-PU EPYF 1 - Ttlephone'se i M&E 12 31 0I A S,1EDA-PT: TII' - 16 Telephone Sets 1 M&E 12 11 0¯09 SVEDA-PU ER¯ - - -- -- - - - - - - - - - - - - - - Tolelh,-ne Sc. \ M&FQ 14 01 30 SMFDMU E1F 'I _e 8 Toeýph,ei Sets I M& EQ 14 Dl MMl SMEDA-PU ERkF __ ._ A I )ah - - - - - Telephone Exch:;i I&EQ 12 01 Q312 SMEDA-I'U ERKF - - ' i x Machme 1 M&EQ i2 3! 00G'. SMEDA-pu e-!_ _ __ _ _ ' -¯ d 1 Genefr 1 M&E 2 Ol 0001 SMEDA,PL ERKF - ' -- S -r , ' T Li GereQr KO *t 22 Scan 1 M&EQ 12 G1 4 4 SMLDA P"J ERK J] t i _ _ G - 1 PO ci-b 31 Ii HP - F ke , 2r Scannei I M&EQ 12 01 002 SMEDAPL E 1-L r 2¯--i I PO Global DirabineH MP3 FI (_1 24 \lu!tiriedia? ;loesr I M&E I2 Ol 019,MEt , ER _ bl - I__2 b Trrdrr; 01 -2 PT A