%i#lw ~rii5&i ylwwi(6uia O ~ NATIONAL AUDIT OFFICE 6FMNs ruv TRE/B/FFP/SSNP/04/2018,£6tsi @n. a?Q 02June 2019 My No. Your NO. ) Dti Secretary Ministry of Finance Report of the Auditor General on the Financial Statements of the Social Safety Nets Project (Component - 03) for the year ended 31 December 2018 1. Financial Statements 1.1 Opinion The audit of financial statements of the Social Safety Nets Project (Component - 03) for the year ended 31 December 2018 comprising the statement of financial position as at 31 December 2018 and the statement of expenditure and cash flow statement for the year then ended, and notes to the financial statements, including a summary of significant accounting policies was carried out under my direction in pursuance of provisions in Article 154(1) of the Constitution of the Democratic Socialist Republic of Sri Lanka read in conjunction with Section II b (3) of the Loan Agreement No.5915-LK dated 28 December 2016 entered into between the Democratic Socialist Republic of Sri Lanka and International Development Association. In my opinion, the accompanying financial statements give a true and fair view of the financial position of the Project as at 31 December 2018, financial performance and its cash flows for the year then ended in accordance with Generally Accepted Accounting Principles. 1.2 Basis for Opinion I conducted my audit in accordance with Sri Lanka Auditing Standards (SLAuSs). My responsibilities, under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. 1 <0 b. 7 u{as u, aumta.a¾ ~~t r5,w,Nu 30672, (JlurbVa bvji ,i. Tj0pei,")6no, acur4r6n% No. 306!72, PI V~ilv Road. 13altara muila. Si iLanika. 97 ) 11 2 NN20(I - 34 Q 9 4 1I 2"572 23 M!n d:Aidiiict l o'owr 1%Ak ")"11 'IL') i!M 1okI NAO' NATIONAL AUDIT OFFICE 1.3 Other Information on performance of the Project The other information as stated below does not include in the financial statements and my opinion thereon does not cover the other information. * According to the Project Operational Manual, the allocation made under the Component -03 of the Project is expected to be used to meet the Project Monitoring Expenses and no separate Disburdenment Link Indicators had been identified thereon. Therefore, the physical progress on the activities of the Project had not been reported. * According to the Project Appraisal Dcument and the Paragraph 4.41 of the Project Operational Manual, an independent third party with qualifications and experiences is required to be engaged to verify the performance of Disbursement Link Results. In addition, the Project Management Unit should collect the information on third party assessment and submit to the Department of Project Management and Monitoring for verification purpose. However, the action had not been taken by the Project to select and appoint the third party entity for the above purpose up to end of 31 May 2019. 1.4 Responsibilities of management and those charged with governance for the Financial Statements Management is responsible for the preparation of financial statements that give a true and fair view in accordance with Generally Accepted Accounting Principles and for such internal control as management determine 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. 2 NATIONAL AUDIT OFFICE NAOSL 1.5 Auditor's Responsibilities for the audit of the Financial Statements My objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatements, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with Sri Lanka Auditing Standards 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 an audit in accordance with Sri Lanka Auditing Standards, I exercise professional judgment and maintain professional skepticism throughout the audit. I 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 my 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 omissions, 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. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 3 NATIONAL AUDIT OFFICE NAOSL I communicate with those charged with governance regarding, among other matters, significant audit findings, including any significant deficiencies in internal control that I identify during my audit. 2. Report on other requirements of the Donor Agency As required by the International Development Association, I state the followings: (a) The basis of opinion of the audit is as stated above. (b) In my opinion: - the funds provided had been utilized for the purposes for which they were provided, - the opening and closing balances, withdrawals from and replenishments to the Special (Dollar) Account had been truly and fairly disclosed in the books and records maintained by the Project and the balance as at 31 December 2018 had been satisfactorily reconciled with the accounting records of the Central Bank of Sri Lanka as at that date, - the Statements of Expenditure submitted could be fairly relied upon to support the applications for reimbursement in accordance with the requirements specified in the Loan Agreement, - the satisfactory measures had been taken by the management to rectify the issues highlighted in my previous year audit report, and - the financial covenants laid down in the Loan Agreement had been complied with. W.P.C. Wickramaratne Auditor General 4 Social Safety Nets Project (SSNP) (P1 56056) Implemening Agency Minisary of Finance and Nass Media Financial Statements for the year ended 2018 Funding Agency a .EC «E Intenational Development AssociatiO 2 8 FEn 719 T'he Secietmiriai Cullhomb 01 til 1NDEX ]. l ..........................,. ,... , ... . .. ................................. . I 2. F|1 nea of Conpmhc Fsive Fnancial .It 6 i .................................... 3. StaE mncnt of Expendit e ............................................................... 3 4. LISL ti NLM-Cu-rerl Astll nd Conmu-,gbie lems.............................. 4 :3. Reconci on of Desigrted Accolur........................................... 5 6. lute ational D eve p en .............................................. 6 7. B k R >.. . , ...... ....,.,. . .............,... . ,. , , , ,, _, 7- 8. R con liaxio o , ..........,,,,............................... 9. St e ent fC s i w s............................................................... I 0. Arilysis ofinforniation TcchrnoLo2y l` K "rdi .e,,,,,,,,,,.,,,,,,,,,,,,,................... ]] S I l u l n c . ... ..... . ...................................................... 12 12. NclksiohrhAcc-unts.........................,,,,,... .. ,_................. _____ 13 S>ciaL Safety Nct Prejcet (SSNP) Social Safety Nel' -Prj-ul l'SSN) was etanlished under .he Ministrv ftFnance nd Mas Mdia to improved Equity. Eitnoy. Transpuenov of thc Social Safety Net I tm in Sri T..i'nki. Soeial Safty Nets prt4eet li to viall DuL lIe niw Jlfgrled WeJflizMngenct S'ystem ([W\AS) develop by the Informarion aud Corniincaiíin TeA=uevigy Age (TCTA> for Welfare Benefit BiurdL. Tiie ~irOinnial uppor is piovided by the Iaemranional DevelopnCt Assuciation for five veas from 02 Te,:ïty 2 to 30 June 2022.. ThiedMiistyof.Finance W1.n Mrdi,j eiicrrd nlto an agrocment with the ssocaLirL Dri 28 Decrnbcr 2(116 u-: um implcmncting apey. i e. toMI COSL i 1' 1Ie pnijteL ii USI 75 inilllon aud ir coiasts f ilr com rerLý fiiding H Uuified Social Registrv, T1Qgrited Survice Dclivery sytetm and Support fot tjwct Impkm nitiun. Monitoring aid Pinr.in The Fundiog agency provides fmancia suprtisbunrrriL T.nke:d Indicators (DLI). Proiocc has identified Si> (f) DT.T. under thc irst two comDponents of it p-jtul id il. hr:1]: alo2 d L'S$ 65 million. ThQ, World Btik is dirccfly rEleasing funds ro tie CNT.al idaitd Pund of Siri Lauka basod on the EliQibl e ]penJiLu-e PrIgr=rs (EEPF ieported in interin LiJnadisted [FiTlTiil R!pXLl (iUJFR) and fulfiLnent oftthe aeed DTT. 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