ALil)IT()R'S REPORT Secretary Ministry of Forest Environment and Climate Change, Bangladesh Secretariat Dhaka. I. We have audited the accompanying Financial Statement of "Clean Air and Siist ainable Enviroatment Project (DCC Component)" financed under IDA Credit No-458 1 -BD and additional financing under IDA Credit No. 5924-BD as at 30 June, 20i8 and for the year then ended. The preparation of financial statement is the responsibility of management. Our responsibility is to express an opinion on the Financial Statement based on ,ur audit. II. HA e have conducted our audit following International Standards on Auditing. Those standards require that we plan and perforn the audit to obtain reasonable assurance about whether the Financial Statement is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Financial Statement. Ar audit also includes assessing the accounting principles used and siiiificant estimates made by management, as well as evaluating the overall Financial Statement presentation. We believe that our audit provides a reasonable basis for our opinion. III. In our opinion the Financial Statement presents fairly in all material aspects, the financial position of "Clean Air and Sustainable Environnia Project (DCC Component)" as on 30th June, 2018 and the result of its operation and cash flows for the year then ended in accordance with the cash basis of accounting followed by the govt. of Bangladesh. IV. Opinion Status: Unqualitlkd. (Shahzahan StiriA Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: 8391547. E:lr' uman\Sector-6viudit Reproil"117-18\499 iA-CASE 2M-18 Uashim ,doc 、＿一” ·易森翁、 &--－一一〔－一中一：翁一 〕’.;?!&？一8 一為一…－一日仔口！認一卸 一＿一＿乎一叩一一朧露＿＿一＿＿一 一抑二一中一！一 ！憫、弄－ .,＇一j/）、似．、。：：、！…、、一然叢」，& 。朧織誡。i:’啊·。涌 」·，,‘低鴛、－ 一‘〕 〕 npeý' 9t o elegib project e, i 'itur 9 o <ý - GB contrib tion lo the project since ii, pf;()t) 1- th- 1 1') ý11 < i J une 'ý1 538.1 14 p 3 proj- e lo cover s: -re o t Ass 217 f(1 wýý1 wý j irception to for fike u11e2, 54: 7 ýiceptior lo ^3r j i;np7 171 -ing f_ pt at Interest dy 1,1-,eptier to for y,, r ý30 Juný- 17ý 2 1" lj! Atiditot)jiJlion on SOE We have audited the statement of expenditure (SOE) of the "Clean Air and Sustainable Environment Project (DCC Component)" for the year ended 30h June, 2018 submitted to the World Bai for reimbursement of expenditure in accordance with the IDA credit financing agreement date 27 May, 2009 and IDA credit additional financing agreement (ate 18 April, 2017. The audit was conducted following International Standards on Auditing. Accordingly, it included such tests of the accounting records and supporting documentation review of systems of Internal Control. So far exists, adopting necessary auditing procedures that we considered essential undk: the circumstance Wit hd r awals/SO E Particula rs The particulars of withdrawals on the basis of SOE up to 30h June, 2018 under IDA credit no. 458 iiD and DA credit no. 5924 BD is submitted to the audit team is attached. Appendix -D. 7 (Seven) numbers withdrawal Appli Ltions were submitted against IDA credit no. 4581-BD and 8 (Eight) numbers withdrawal Applications were submitted against IDA credit no. 5924-BD by the project authority to IDA for reimbursement for the year 2017-20 8. The presentation and submissi n of claim to IDA by the project authority was valid and supported by adequat. documentation. INTiN AL CONTROL: 01. The project is being implemented by the officials of DCC who were deputed and appointed by the project authority as per DPP. 02. The project activities were executed as per PPR-2008, Delegation of Financial Power and IDA Procurement guideline. 03. Expenditures were incurred by the project authority after obtaining sanction for the competent authority and tollowing rules and regulations both GOB and IDA. Except some lapses which are mentioned in the section-Il of this report. 04. As per Dill, I -ce equipments and other assets were procured for the project activities. OPINION: In our opinion, except above stated position the Statement of I.xpenditure (SOE) submitted can be relied upon to support the expenditure ncurred for tne purposes of the project as specified in the part ,ulars of withdrawal applications. (Shahzahan ",iritz) Deputy Director For Director General Foreign Aided Projects Audit Directorate Tel: 8391547. Aticlitor's Report on Special Account 01. We have audited the Special Account Statement of "Clean Air and Sustainable Environment Project (DCC Component)" for the year ended 30t June 2018, under provision of IDA credit No. 4581-BD dated: 27 May, 2009 and additional financing under IDA Credit No. 5924-BD d. :d 18 April 2017. 02. Our audit was carried out following international auditing guidelines. Accordingly our audit includes such review of systems of internal controls, tests of the accounting records and supporting documentation, verification of account balances and other auditing procedures that were considered necessary under the circumstances. 03. In our opinion the receipts i. 1re pi. perly accounted for and withdrawals were made for the purpose o 'the project in accordance with the credit agreement and the above special account statement gives a true and fair view of the beginning and ending balance and the account activity for the year ended 30 June, 2018 on the basis of cash deposits and withdrawals. Details are attached.Appendix-D5. (Shahzalian 6SiriAz) Deputy Director For Director General Foreign Aided Projects Audit Directorate Tel: 8391547. Arma nS 1 R rt 'l17-18\4.9-DA-CASE 6118 (Hah - doc