• Financial Attest Audit Report on the Accounts of Sindh Agriculture Growth Project (Livestock Component), Hyderabad World Bank-assisted Loan No.5494-PK Agriculture, Supply & Prices Department Government of Sindh for the Financial Year 2019-20 Auditor-General of Pakistan I TABLE OF CONTENTS Page No. Abbreviations and Acronyms I Preface II PART-I Project Overview 01 Auditor's Report to the Management 02 Financial Statements 03 PART-II 07 COVER LETTER TO THE MANAGEMENT LETTER 08 EXECUTIVE SUMMARY 09 I. Introduction 10 2. Audit Objectives 11 3. Audit Scope and Methodology 12 4. AUDIT FINDINGS AND RECOMMENDATIONS 13 4.1 Organization and Management 13 4.2 Financial management 13 4.3 Procurement and contract management 14 4.4 Asset Management 17 4.5 Overal I Assessment 19 5. CONCLUSION 19 5.1 Key Issues 20 ACKNOWLEDGEMENT 21 Annexure 22 I Abbreviations& Acronyms , DAB Director Animal Breeding DAC Departmental Accounts Committee DAH Director Animal Husbandry DCVDL Director Central Veterinary Diagnostic Laboratory DFM District Field Manager DPD Deputy Project Director GFR General Financial Rules GOS Government of Sindh IDA International Development Association ISSA International Standards of Supreme Audit Institutions PIUs Project Implementation Units PMU Project Management Unit POL Petrol Oil Lubricants RFQ Request for Quotation SAGP Sindh Agricultural Development Project SFR Sindh Financial Rules TA/DA Travelling Allowance/ Daily Allowance I PREFACE ' The Auditor General of Pakistan conducts audit subject to Article 169 and 170 of the Constitution of the Islamic Republic of Pakistan 1973, read with section 7 of the Auditor General's (Functions, Powers and Terms and Conditions of Service) Ordinance 2001. The Financial Attest Audit of the Project "Sindh Agricultural Growth Project (Livestock Component) financed by the World Bank through IDA Credit No.5494-PK was carried out accordingly. The Directorate General Audit Sindh, Karachi conducted audit of the Sindh Agricultural Growth Project (Livestock Component) in September, 2020 for the period 0I51 July 2019 to 30th June 2020 with a view to expressing opinion on financial statements and reporting significant findings to the stakeholders. Audit examined the economy, efficiency, and effectiveness of the Project. In addition, Audit also assessed, on test check basis, whether the management complied with applicable laws, rules, and regulations in managing the Project. The Audit Report indicates specific actions that, if taken, will help the management to realize the objectives of the Project. The Report has been prepared for submission to the World Bank in tenns of Loan Agreement. Dated: (Mia~o) Karachi Director General ' II • . • . - ' Smdb Apini1tara1 Growtll Project (Ltrettock Ca.ponent) Sia!llb Linsteck & Fisheries Dqtartmeat IDA Cndit No.~ PAK Snl:.--ttlfCuli lb,cdpu& hymen Fer tlte Year Eaded Ju.e Jt,1020 ..... Cll•■ladw: 2819-%010 2118-1119 2017-1811 2116-2817 291~2916 211~2015 (l'l