Financial Attest Audit Report On the Accounts of Balochistan Education Project-Global Partnership for Education in Balochistan (BEP-GPE) MDTF -Multi Donor Trust Fund through World Bank Global Partnership for Education through World Bank Grant No.TF-019124 Education Department Government of Balochistan For the Financial Year 2018-19 Auditor-General of Pakistan Islamabad PREFACE The Auditor General of Pakistan conducts audits subject to Articles 169 and 170 of the Constitution of Islamic Republic of Pakistan 1973, read with Sections 8 and 12 of the Auditor General's (Functions, Power and Terms and Conditions of Service) Ordinance, 2001. The audit of Balochistan Education Project-Global Partnership for Education in Balochistan Grant Agreement (No.TF 019124GPE) was carried out accordingly. The Directorate General Audit, Balochistan conducted audit of the Balochistan Education Project-Global Partnership for Education in Balochistan Grant Agreement (No.TF 019124 GPE) during September 2019 for the period 2018-19 with a view to reporting significant findings to stakeholders. Audit examined the economy, efficiency and effectiveness aspects of the project. In addition, Audit also assessed, on test check basis whether management complies with 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 consists of two parts. Part-I contains Auditor's Report (Audit Opinion) and Financial Statement. Part II contains Executive Summary, Management Letter and Audit Findings. The Report has been prepared for submission to the World Bank m terms of Grant Agreement (No.TF 019124 GPE) with Government of Balochistan. Dated: November 21, 2019 (Gh arwar) Place: Quetta Director eneral Audit Balochistan TABLE OF CONTENTS Page No List of Abbreviations iii PART-I Project Overview 2 Auditor's Report 3 Financial Statements 4 PART-II COVERING LEITER TO THE MANAGEMENT 18 EXECUTIVE SUMMARY 19 MANAGEMENT REPRESENTATION LEITER 20 1. INTRODUCTION 26 2. AUDIT OBJECTIVES 27 3. AUDIT SCOPE AND METHODOLOGY 27 4. AUDIT FINDINGS AND RECOMMENDATIONS 27 4.1 Civil Works 27 4.2 Assets management 29 4.5 Sustainability 30 4.6 Overall assessment 30 4.7 Compliance with Rules 30 4.8 Performance Rating Project 31 4.9 Risk Rating Project 31 5. CONCLUSION 31 ACKNOWLEDGMENT 32 ii Abbreviations and Acronyms BEP Ba1oc·1istan Education Project DSC Design and Supervision Construction DFP Dist! ict Focal person DG Director General DOP Date of Payment EAD Ecm omic Affairs Division FfR Federal Treasury Rule GPE Global Partnership for Education GoB Government of Balochistan GFR General Financial Rules JVT Junior Vocational Teacher MoM Minu :es of Meeting M&E Monitoring & Evaluation NOL No Objection Letter PD Project Director PMU Project Management Unit PCC Project Coordination Committee PSC Project Steering Committee PG Provincial Government PKR Pakistani Rupee PTSMC Parent Teacher School Management Committee PITE Provincial Institute of Teacher Training SED Secondary Education Department SAP System Application Program USD United States Dollar WB World Bank iii PART-I 1. FROJECT OVERVIEW 2. . ~UDITORS REPORT TO THE MANAGEMENT 3. FINANCIAL STATEMENTS PROJECT OVERVIEW Name of Project: Balochistan Education Project-Global Partnership for Education in Balochistan (BEP-GPE) Sponsoring Authority: (Global Partnership for Education) through World Bank Executing Authority: Secondary Education Department, Government of Balochistan, Quetta Grant No: Ff 019124 PC-I Cost: Pak Rs.3,570 million and 34.000 million USD Date of Commencement: 25th March, 2015 Actual Date of Commencement: 1st April, 2015 Date of Completion (As per PC-I): 31st December, 2018 Date of Approval by GoB: 2015 (As per PC-I) Grant Closing Date: 31st December, 2018 Grant Utilization status in FY 2018-19: Pak Rs.932.820 million Progressive Expenditure up to last FY 2017-18: Pak Rs.2,763.773 million ~- Office of the ~ m .. - DIRECTOR GENERAL AUDIT BALOCHISTAN Pakistan Audit and Accounts ~omplex Zarghoon Road, Quetta Ph: 081-9203590 Fax: 081-9201969 AUDITOR'S REPORT Auditor's Report on the Balochistan Education Project-Global Partnership for Education in Balochistan, Quetta (Grant No. Ff 019124) Financial Statement. We have audited the accompanying financial statements of the Baloch..stan Education Project-Global Partnership for Education in Balochistan (BEP-GPE), Quetta that comprises Statement of Receipts and Payments, Statement of Comparison of Budgi t and Actual together with the notes forming part thereof for the financial year ended 2018-19. Management Responsibility It is the responsibility of project management to establish and maintain a system of internal control, and prepare and present the Statement 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 statement based on the audit conducted. We conducted our audit in accordance with 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. Opinion In our opinion: a) The financial statements present fairly, in all material respects, the cash receipts and payments by the project for the period 2018-19, 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 requiremen - l~al I agreements. Dated: November 21, 2019 Directo Place: Quetta Balochistan 3 FINANCIAL STATEMENTS FOR THE YEAR ENDED ON JUNE 30, 2019 -·-\ _ - - - - - - - - - - - - - - - , - - - - , . - . , . . - - - - - --- ' \ . ,,,i"' . --:-:---':..,'. ~:. -:-.; ·- ,/ • ,:. ' GLOBAL PARTNERSHIP EDUCATION . BALOCHISTAN EDUCATION PROJECT (GPE-BEP) ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2019 Glfbal Partnership for Education-Balochistan Education Project (GPE-BEP) Statement of Cash Receipts and Payments Fur the year E11ded June 30, 2019 2019 (Pak Rupees) 2018 (Pak Rupees) Receipts/ Payment by Receipts/ Payments) Payment by Third Payments) Third Parties Controlled by Parties Controlled by Project Project External Assistance 6 923,170,179 1,509,804,957 Total Receipts 923,170,179 1,509,804,957 Payments. Civil Works 7 403,105,726 - 1,241,514,337 Teacher Salary 3,785,928 - 157,661,103 Goods and Supplies 8 165,126,209 - 286,981,173 Consultancy Services 9 169,365,925 - 198,570,873 Incremental Operating Cost 10 169,310,878 - 165,309,170 Training and Workshops 11 22,125,838 - 28,290,303 Total Payments 932,820,504 2,078,326,95 9 Increase (Decrease) in Cash (9,650,325) (568,522,002) Cash at Beginning of Year 120,168,335 688, 590,337 Cash at End of Year 12 110,518,010 120,168,335 The an11exed notes from 1 to 15 form an integral part of the financial statements. Ma tger Financial Management Global Partnership for Education-Balochistan Education Project (GPE-8EP) Statement ofComparision of Budget and Actual Amounts For tlte Year e11ded Ju11e 30, 2019 ____ :; (Pak Rupees) 2_01_9_(,._P_a_k_R_u..,_p_ee_s.,__)_ _ _ _ _ _ _2_0_1_ Actual Budget Actual Budget Receipts External Assistance 6 923,170,179 923,170,179 1,509,804,; 57 2,293,627,641 Total Receipts 923,170,179 923,170,179 1,509,804,957 2,293,627,641 Payments. Civil Works 7 403,105,726 598,485,663 1,241,514,33', 1,4 19,552,630 Teacher Salary 12 3,785,928 3,000,000 157,661 ,103 199,917,939 Goods and Supplies 8 165,126,209 214,032,823 286,981 ,173 359,522,997 Consultancy Services 9 169,365,925 177,774,885 198,570,87., 281,229,409 Incremental Operating Cost 10 169,310,878 252,648,112 165,309,170 168,091 ,434 Training and Workshops 11 22,125,838 32,838,7 11 28,290,303 31 ,741.726 Total Payments 932,820,504 1,278,780,194 2,078,326,9 i9 2,460,056,135 Tlte a1111exed 11otesfrom 1 to 15/orm an i11tegralpartoftlteji11ancialstatements. Project Director Manger Financial Management Global Partnership for Education-Balochistan Education Project (GPE-BEP) Notes to the Financial Statements Far tli c Ycflr cmle,I Juue JO, 2019 I. Reporting Entity These financial statements are for the Global Partnership for Education - Balochistan Education Project (GPE-BEP). The financial statements encompasses the reporting entity as defined in the Grant Agreement b :t" ·een the Islamic Republic of Pakistan and the World Bank. The Grant Agreement was signed on March 25th 2015 for an amount of US$ 34 million. The pr, jcct became effective from 1st July,2015 for the project life as mentioned in the agreement. The project aims to increase student enrolment and retention in project supported schools, with special focus on girls'participation, and to develop mechanism to improve quality of school management in the province ofBalochistnn . Financing The financing is made in the form of Grant based on Stai .ard World Bank tenns. The Grant Agreement No is TF-019124-PK. Executing Agency Government of Balochistan, Education Department through Project management Unit (PMU). 2. Certification by Project Mana&ement on Application of Funds TI,c GPE-BEP project management certifies that the funds have been applied/expenditure have been incurred for the purposes intended in the Grant Agreement. 3. Accounrine: Convention and Statement of Compliance The financial statements have been prepared in accordance " th Cash Basis IPSAS Financial Reporting under the Cash Basis of Accounting. The accounting policies have been applied consistently throughout the period. 4. Significant Accountini: Policies 4. 1 Forelgn Currency Transactin11 Cash receipts and payments arising from transactions in foreign currencies arc recorded in Pale Rupee by applying exchange rate to the foreign currency amount, the exchange rate between the Pale Rupee and the Foreign Currency at tlic 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 Currency TI,e reporting currency is Pale Rupees. 4.3 Revenue Recognition Revenue is recognized on the date of receipt of money by bank or clearance of cheque. Revenue is recognized on gross basis and any related costs are recorded separately. 4.4 Assets Assets arc future ecomonic benefits controlled by the project as a result of past transactions or past events. Assets arc recorded at cost and currently no depreciation arc charged. 4.5 Recognition of Expendilllre 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. a) Payments made through Cheque Expenditure is recorded on the date cheque is issued. b) Payments directly in bank accounts Expenditure is recorded on the date the payment advice is issued to bank. 4.6 Employee Terminal Benefits Service benefits of government deputations employees are accounted for in their respective departments while no service terminal benefits are paid to the contractual employees. 4. 7 Paymellts by T/rird Party 11,c payments made by third parties do not constitute cash receipts or payments controlled by the Project but do benefit tlte Project as the Project does not recei ve cash (including cash equivalents) directly from, or gain control of the bank accounts or similar facility established for its benefit by, the third parties. Pay ments by third parties arc disclosed in the Payments by third parties column on the face of Statement of Cash Receipts and Payments and notes to the financial statements. Global Partnership for Education-Balochistan Education Project (GPE-BEP) Notes to the Financial Statements For the Year ended June 30, 2019 5 External Assistance External assistance was received in the form of Grant from the World Bank under Grant agreement dated March 25, 2015 between the World Bank and Government of Pakistan (GoP) for the purpose of the GPE-BEP Project. The following amounts were received by the Project during the period. Note 2019 2018 USS Pak Rupees USS Pak Rupees SOE Procedures 5.1 7,435,237 923,170,179 18,496,746 1,509,804,957 7,435,237 923,170,179 18,496,746 1,509,804,957 5.1 This represents funds transferred to GPE-BEP Project's 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 Grant agreement between the World Bank and GoP which have resulted in cancellation of Credit. 5.3 Undrawn External Assistance Undrawn Credit at reporting date represent amounts specified in the financing agreement between the World Bank and GoP that the World Bank will disburse for GPE-BEP project purposes. 2019 2018 USS US$ 6 Total Project Cost as per Agreement 34,000,000 34,000,000 Received till June 30, 2019 34,000,000 31 ,564,763 2,435,237 7 Civil Works Rupees Rupees Component I: Access and Equity 403,105,726 1,241 ,514,337 8 Goods and Supplies Component I: Access and Equity 122,686,417 189,414,345 Component II: Quality and Increase Accountability 40,667,553 94, 129,903 Component III: Technical Assistance for for Imp, ived Capacity for Management and Monitoring 1,772,239 3,436,925 165,126,209 286,981,173 9 Consultancy Services Component I: Access and Equity 2,640,000 16,775,670 Component II: Quality and Increase Accountability 165,315,927 181 ,090,204 Component Ill: Technical Assistance for for Improved Capacity for Management and Monitoring 1,409,998 704,999 169,365,925 198,570,873 10 Incremental Operating Cost Component III: Technical Assistance for for Improved Capacity for Management and Monitoring 169,310,878 165,309,170 11 Training and Workshops Component I: Access and Equity 14,425,259 27,905,674 Component II: Quality and Increase Accountability 1,850,116 24,629 Component III: Technical Ass istance for for Improved Capacity for Management and Monitoring 5,850,463 360,000 .Global Partnership for Education-Balochistan Education Project (GPE-BEP) Notes to the Financial Statements For the Year ended June JO, 2019 22,125,838 28,290,303 12 Teacher Payroll Component l: Access and Equity 3,785,928 157,661,103 13 Cash & Bank Balance Cash in Hand Cash at Bank 110,518,010 120, 168,335 110,518,010 120,168,335 14 Date of Authorization for Issue. These financial statements have been authorized for issue by the Project Director, Global Partnership for Education-Balochistan Education Project (GPE-BEP) on _ _ _ _ _ __ 15 General. Figures have been rounded off to the nearest Rupee. '~~ Project Director Manger Financial Management llank H.cconcilintion Statement. Fur The Month of June, 2019. Global Pn1·tncrshi1> for Educntion-Rnluchistun Education Prnjcct.(Gl 1 •:-BEP) A/C # 40S7649228 llnnk: Nntionnl llnnk of Pnkislnn, A:ll:mli St:11,1111m1 B11h111ce ns 11t JfHh Jnne,2019. Ph:R l l.2,2JO,H7.77 124. lblS S 903,906.91 ALhl: 76549439 2,910 23.44 :?7-06-2018 124. 16 15 Abdul 1lamccd Jnllhr 28,06,2018 76549454 I' ?00 124. 161 5 154.64 IJ:lzAhmctl 36,0110 I 7-0S-2019 124,170065 124. 1615 289.94 13,05-2019 124470191 311,1100 241.62 >--··4 '--+l-rfo_n_,_11_111_••_·d---------------+-=-==~--===+---------- 124.1615 Sali:i Noor 30,000 241 .62 18-06-2019 124470:!96 124. 1615 S.ifinNuor 298 18 1 2,40U6 2:?-06-2019 124470JJS 124.1615 s,dulloh 36,u~O :!3-06-2019 124470]75 124 1615 2119,9-& Alud ll ussai n 36,0011 l8'l.94 23-06-:!019 124470376 124. 1(113 Jaffa , Khan Jll,11011 23-06-20 11) 124470)60 124 1615 ?-&l.62 30 ,111111 10 ::?]-06-:~019 1244711.181 l:::!4 l'11!1i 241.62 Klialil ur Rchnmn 24,0110 , -.. · 11 23-0(,-2019 I 2,1470J8.1 124 16 15 193.30 Abdul falil JO,OOI. 241.62 12 23-06-2019 124470.18-1 l:?.t 1615 56 1-UHI ~ - - + -·~_1_,J_u_l R_,_h_"_"'-"---------------+-===~e--===-+-----------1--_:==~-------"=~ 23-06-2019 I 24470J S5 1:!:4. l(d 5 4~~.2:'- Slrnh U;,~sh JO,UOO 241.l•2 14 23-06-2019 124470.186 124.161~ Khanzad1 llnlu.;h -&8 ,1' 111 12,1 lf,JS I~ 23-06-201 CJ 124HOJ87 38b.~9 lh Farced:, 11:Lshccr :?3-06-201 CJ 12447(1)88 IU,UCIU 124 . lul5 67<,.~-i S.1hun Alla -48,UOO ,\ll(1.!ii9 17 :?.]-06-'.?0ltJ 12.1-i103R 1J 124. 1(,1~ (10,llltll IS :!:J-06-~0l 9 124470300 l:!.:1 .1615 48.l.24 I h,,: 1~lulmmm:ul ACz.11 84,000 ,,7',.5-1 i'J 23-0G-2019 124,170391 124 .1615 J(,,000 ?JifJ ,CJ.l 211 23-06-2019 124470)95 n4.l(;I~ Sh:,h Bah.sh 211,7liU 21 '.!4-06-:!01 9 14314 54'.!6 124 1615 231.1•.l 4- 7,5 0 ::!4-06-'.!019 14314542(• 12,UCd~ 221.117 U111a-.!•Sul:1t l~ 1 7MI 2.l 24,06-:::!('l(I) 1431454'.!6 l:::!4 l t• l 5 11111,4?_ ,\luJ llu:.s:1111 25,7{,0 2,1 '.!4-06-'.!01 9 1431454'.!9 1~4. 1615 ?117.47 Saln1,1 :\t1:1 25,7',U 2117.47 24-06-'.!0l lJ 14.1145430 124 l!IIS 2S,9C,O '.!4-0b-'.!019 1431454.l I 124. 1615 133.24 27 Rukhsuua Kanm 24-06-'.!0l 9 1431,15-1.12 27,9h0 1'.!4. H,15 225.I'> Nizzam c Shire-en t!- ,H-lO 127.SS '.!5-06-'.!019 1431 45431) l'.!4 1615 46,51111 !'J ::?5-0Ci-21119 14)14544.1 124. 1615 374.51 lhl:11 Enterprises Jl,6.l-l l'!,11615 254 .78 .Ill :::!7-0C,-'.!ll\lJ 14] 14~-lh'.! SoS (l'VT) Lid 27-CJG-:?.Ol 9 143145463 134,41111 l,OICZ.•H1 JI 12·1 1615 . ,12 Ghulam Mustilfa '.!7-06-'.!01() 143145474 6,0110 124. 1<>15 -4~ .J? Lrnqu:it ,\Ii 27-0C,-2l) l 9 49,500 124. l(d5 J9IU17 JJ 14)1-15476 1lal'l z Emcrpnscs '.!7-0(,-..2019 23,1176 185.H5 143145478 124 ll>l 5 Sadiq & Sons '.!R-06-2019 14145495 167,267 124. 161 ~ i,JH. 17 l'1111n•u•11t l'11l'tllll'S to lul. 1,71'.!,4'.!S 124 1(•15 1.J,7'Jl.9-I 1 IU51H.010 C':1111111.: Honk lh1h111r~ 1u 111 301h ,fuuc,2019 . ~1 )0.114 97 Sub Totnl(ll+C) 903,90b,9t l'Kll 112,2J0,4JH (~~ l1 r~p11rcd hy: !\luhummnd lflikhar Sneed Siiem1h1re -' > t',. • \:::, . \ \o\•1\\ '\ ' Authorized by: Abdul Habib Appro,•cd by: Ghulnnt J\1ustafa. NATIONAL BANK OF PAKISTAN CITY BRANCH, QUETTA (0051) ASSIGNMENT ACCOUNT No. 4057649228 I I. I IBAN NO. PK60NBPA0051004057649228 1 · ,,- Current Account No: 4057649228 I I Account Title: PROJECT MANAGEMENT UNIT, PMU BALOCHISTAN EDUCTION PROJECT GLOBAL PARTNERSHIP Business/ Address: B-21 RAILWAY HOUSING SOCIETY SBP Account No: IBRD GRANT NO.TF 19124 constituent notifies the bank Immediately of any discrepancy found by Limit: TRENCH 6 ISIGNATORIES PD: GHULAM MUSATAFA SR, ADMIN OFFICER ADNAN KHAN KAKI\R ' Instructions/Expiry 2441394/9202727 I Contact PD: 0333-7810903 ISR,ADMIN: 0313-8405180 US$ Pak. Rs. Date Rate Cheque No Debit Credit Balance Debit Credit Bala nce 01/06/2019 124470237 322.16 2,121,821.09 124.1615 40,000.00 263,448.489. 77 ,. 124470260 1,139.64 2,120,681.45 124.1615 141,500.00 263,306,989.77 O::i/Oii/2019 124470261 14,411.70 2,106,269.75 124.1615 1,789,378.00 261,517,611.77 124470193 253.70 2,106,016.05 124.1615 31,500.00 261,486,111.77 124470250 768.27 2,105,247.77 i24.1615 95,390.00 261,390,721.77 124470248 961.38 2,104,286.39 124.1615 119,367.00 261,271,3 ':4.77 124470243 12,225.51 2,092,060.88 124.1615 1,517,938.00 259,753,416.77 10/06/2019 124470076 2,416.59 2,089,644.28 124.1615 300,048.00 259,453,368.77 ·,. 124470270 14,422.62 2,075,221.66 124.1615 1,790,734.00 257,66 2, 634.77 124470263 289.94 2,074,931.72 124.1615 36,000.00 257,626,634.77 I ,. , 257,149,5 73.77 124470245 3,842.22 2,071,089.50 124.1615 477,056.00 124470251 1,556.63 2,069,532.87 124.1615 193,273.00 256,956,305.77 .. 124470253 160.01 2,069,372.86 124.1615 19,867.00 256,936,4 38 .77 124470247 3,357.64 2,066,015.22 124.1615 416,890.00 256,5 19,548.77 124470195 11,589.69 2,054,425.53 124.1615 1,438,993.00 255,030,555.77 124470219 161.08 2.,054,264.45 124.1615 20,000.00 255,060,555.77 ll/0(;/20 19 124470266 253.70 2,054,010.75 124.1615 31,500.00 255,029,055.77 124470259 3,383.34 2,050,627.41 124.1615 420,080.00 254,608,975.77 124470240 9,389.09 2,041,238.33 124.1615 1,165,763.00 253,443,212 .77 124470239 2,967.92 2,038,270.41 124.1615 368,501.00 253,074,711.77 12/ 06/2019 124470246 5,417.14 2,032,853.27 124.1615 672,600.00 252,40 2,111.77 ,. 124470276 1,401.69 2,031,451.58 124.1615 174,036.00 252,223,075_ 77 124470265 125.64 2,031,325.94 124.1615 15,600.00 252,212,475. 77 124470262 175.54 2,031,150.40 124.1615 21,795.00 252, l S0,680.77 124470274 1,103.90 2,030,046.50 124.1615 137,062.00 252,0S3,613_77 124470264 1,375.43 2,028,671.07 124.1615 170,775.00 251,832,843.77 124470275 98.49 2,028,572.58 124.1615 12,229.00 251,870,614.77 13/ Gii/ 20 19 124470182 245.16 2,028,327.42 124.1615 30,440.00 251,840,174.77 l 7./ 06/20 19 124470279 308.19 2,028,019.23 124.1615 38,265.00 251,801,909.77 124470269 8.46 2,028,010.77 124.1615 1,050.00 251,800,859.77 124470272 2,382.59 2,025,628.18 124.1615 295,826.00 251,505,033.77 - - -- 124470277 293.89 2,025,334.29 124.1615 36,490.00 251,4 68,543.77 --- · 124470271 1,461.32 2,023,872.97 124.1615 181,440.00 251, 287,103.77 124470267 18.69 2,023,854.27 124.1615 2,321.00 251,284,78 2.77 124470278 75.35 2,023,778.93 124.1615 9,355.00 251,275,427.77 124470268 7.89 2,023,771.04 124.1615 980.00 251,274,447.77 18/ 06/2019 124470280 7,011.17 2,016,759.87 124.1615 870,517.00 250,403,930.77 124470286 10,418.92 2,006,340.95 124.1615 1,293,629.00 249,110,301.77 -, 124470285 4,588.11 2,001,752.84 124.1615 569,666.00 248,540,635.77 19/ f'G /2019 124470254 29,803.92 1,971,948.92 124.1615 3,700,500.00 244,840,135.77 20/CJ6/201 9 124470290 11,323.96 1,960,624.96 124.1615 1,406,000.00 243,434,135 .77 124470283 18,428.84 1,942,196.12 124.1615 2,288,152.00 241,145,983_77 124470284 18,946.55 1,923,249.57 124.1615 2,352,432.00 238,793,551.77 124470287 241.62 1,923,007.95 124.1615 30,000.00 238,763,551.77 124470301 164.67 1,922,843.28 124.1615 20,446.00 238,743,105.77 124470298 364.94 I 1,922,478.34 124.1615 45,311.00 238,697,794.77 - 124470300 101.00 1,922,377.34 124.1615 12,540.00 " 238,635,254.77 I,• --·~,· t~~~- ~ ( ~ :: ~ ( '"f\· "' J:,. \ •. ".' j ,- ., ~ • .,.... t.::.; ;- '7., 124470288 375.99 1,922,001.36 124.1615 46,683.00 238,638,571.77 > '~ I ' ,. , ! 124470294 28.19 ,·,, 1,921,973.17 124.1615 3,500.00 238,635,071.77 : . 21/06/-2019 124470249 3,673.21 1,918,299.96 124.1615 456,071.00 238,179,000.77 - ' ... .. 124470295 120.81 1,918,179.15 124.1615 15,000.00 238,164,000.77 . -~ 124470303 2,055.85 1,916,123.30 124.1615 255,258.00 237,908,742.77 ' :t'., :-i•· 124470255 3,025.41 1,913,097.89 124.1615 375,639.00 237,533,103.77 ... .:f\' r· . ' 124470315 3,655.82 1,909,442.07 124.1615 453,912.00 237,079,191.77 124470305 3,622.35 1,905,819.72 124.1615 449,757.00 236,629,434.77 1, 1 - '', . 124470316 14.98 ' 1,905,804.73 124.1615 1,860.00 236,627,574.77 124470317 5,947.54 1,899,857.19 124.1615 738,456.00 235,889, 118.77 124470320 384.48 1,899,472.72 124.1615 47,737.00 235,84 1,381.77 124470306 314.19 1,899,158.53 124.1615 39,010.00 235,802, 371.77 - -· ·... 124470321 43.01 1,899,115.52 124.1615 5,340.00 235,797,03 1.77 "i' 24/06/2019 124470311 11,874.63 1,887,240.89 124.1615 1,474,372.00 234, 322,659.77 ,- ... ~~J.t, 124470297 1,224.61 1,886,016.27 124.1615 152,050.00 234,170,609.77 ,·,;. ·-' -~· ·-~~-· 124470252 1,224.61 1,884,791.66 124.1615 152,050.00 234,0] 8,559. 77 '• ·- :;:: 124470308 3,153.15 1,881,638.51 124.1615 391,500.00 233,627,059.77 , ,, ./ . 124470307 986.46 1,880,652.05 124.1615 122,480.00 233,504,579.77 .~ . 124470327 341.68 1,880,310.37 124.1615 42,423.00 233,462,156.77 ':f ' ... ' 124470333 66,456.20 1,813,854.17 124.1615 8,251,302.00 225,210,854.17 . ' . ' .. ~- - .·, ';'/i 124470346 12.71 1,813,841.46 124.1615 1,578.00 225,209,276.77 C : ~.t ., . •/.~... ·-~ 1 ... :~ •, •. 124470347 124470329 919.09 372.79 1,812,922.38 1,812,549.59 124.1615 124.1615 114,115.00 46,286.00 225,095,161.77 225,048,875.77 ,- 124470330 61.94 225,0-U ,184. 77 '. 1,812,487.64 124.1615 7,691.00 124470331 420.27 1,812,067.38 124.1615 52,181.00 224,989,00 ~. 77 ·. 25/06/2019 124470332 146.58 1,811,920.79 124.1615 18,200.00 224,970,803.77 124470326 274.85 1,811,645.94 124.1615 34,126.00 224,936,677.77 ..., --- 124470343 1,783.56 1,809,862.38 124.1615 221,450.00 224, 715,227.77 • ., 124470312 80.12 1,809,782.26 124.1615 9,948.00 224,705,279.77 .. ,· 124470313 26,937.48 l, 782,844.78 124.1615 3,344,598.00 221,360,681.77 124470309 241.62 1,782,603.15 124.1615 30,000.00 221,330,681.77 ' 124470314 9,064.99 1,773,538.16 124.1615 1,125,523.00 220,205,1 58.77 ' 124470289 16.91 l, 773,521.25 124.1615 2,100.00 220,203,058.77 124470293 160.00 1,773,361.25 124.1615 19,866.00 220,183,192.77 ' ' 124470281 221.49 1,773,139.76 124.1615 27,500.00 220,155,692.77 124470364 817.13 1,772,322.63 124.1615 101,456.00 220,054,236.77 124470365 7,296.12 1,765,026.51 124.1615 905,897.00 219, 148,339.77 124470366 7,294.38 1,757,732.14 124.1615 905,681.00 218,242,658.77 -"'•. ' 124470360 577.35 ' ,, 1,757,154.78 124.1615 71,685.00 218,170,973.77 124470362 6,602.86 1,750,551.92 124.1615 819,821.00 217,3 31,152.77 124470369 7,451.43 1,743,100.49 124.1615 925,181.00 216,4 25,971.77 ' 124470363 7,185.31 1,735,915.18 124.1615 892,139.00 215,533,832.77 ''· 124470367 4,409.69 1,731,505.49 124.1615 547,514.00 214 .986,318.77 ·'.. 124470368 2,562.81 1,728,942.68 124.1615 318,202.00 214,668,115.77 124470323 346.97 1,728,595.71 124.1615 43,080.00 214,625,036.77 124470392 289.94 ' l, 728,305.77 124.1615 36,000.00 214,589,036.77 143145438 ' 837.82 1,727,467.95 124.1615 104,025.00 214,485,011.77 ·- 143145437 89.82 1,727,378.13 124.1615 11,152.00 214,473,859.77 ., 143145436 781.42 1,726,596.71 124.1615 97,022.00 214,376,837.77 124470372 1,840.29 1,724,756.42 124.1615 228,493.00 214,148,344.77 ' 124470371 1,487.76 1,723,268.67 124.1615 184,722.00 213,963,622.77 124470370 3,430.48 1,719,838.19 124.1615 425,933.00 213,537,689.77 124470400 1,071.57 l, 718,766.62 124.1615 133,048.00 213,404, 641.77 124470396 4,590.80 l, 714,175.82 124.1615 570,000.00 212,834,64 L.77 143145433 12.15 1,714,163.68 124.1615 1,508.00 212,833,133.77 143145434 48.58 1,714,115.10 124.1615 6,032.00 212,8 27,101.77 : 26/06/2019 124470397 116.78 1,713,998.31 124.1615 14,500.00 212,812,601.77 ,_ ,. 124470310 241.62 1,713,756.69 124.1615 30,000.00 - -:?.-= ~ '- 212,782,601.77 l > ~ .1:,.7.'}. -~,, ·f j -·.~- 124470318 1,449.72 1,712,306.97 124.1615 180,000.00;' I',···\ . . - •· L~ 212,602,601.n \~ .,, ,., ~ · . \ ,: . a ~ . .;.r:~ ' /\ )' '. / It . ,; '{':"'2 ', 12447352 237.72 I,• 1,712,069.24 124.1615 29,516.00 212,573,085.77 ·\·r-"... 124470324 316.18 1,711,753.07 124.1615 39,257.00 212,533,828.77 '• 124470273 1,772.59 1,709,980.47 124.1615 220,088.00 212,313,740.77 ,, 124470345 1,557.90 1,708,422.57 124.1615 193,431.00 212,120,309.77 124470334 161.08 1,708,261.49 124.1615 20,000.00 212,100,309.77 124470339 161.08 1,708,100.41 124.1615 20,000.00 212,080 ' cP.", 7 124470357 2,206.13 1,705,894.29 124.1615 273,916.00 211,806,393.77 124470399 5,709.47 ' 1,700,184.82 124.1615 708,896.00 211,097,407.77 124470304 6,357.74 1,693,827.08 124.1615 789,386.00 210,308, lll. 77 ' 124470398 2,095.58 1,691,731.51 124.161: 260,190.00 210,047,?2 L. 77 !., 124470341 1,303.42 1,690,428.08 124.161 161,835.00 209,886,(% 77 124470328 146.58 1,690,281.50 124.1615 18,200.00 209,86'/,8%.77 124470337 161.08 1,690,120.42 124.1615 20,000.00 209,847,E.36.77 \:"· 124470354 9,914.72 1,680,205.70 124.1615 1,231,026.00 208,616,860.77 .,. ~ 124470382 289.94 1,679,915.76 124.1615 36,000.00 208,580,360.77 I ~>· . 124470353 124470342 1,750.28 2,330.84 1,678,165.47 1,675,834.63 124.161. 124.1615 217,318.00 289,401.00 208,363 ,:i4 2.77 208,074. 141.77 . 124470302 36,421.24 1,639,413.39 124.1615 4,522,116.00 203,552,025.77 l.i. -. 124470356 4,580.86 1,634,832.52 124.1615 568,767.00 202,983,2S8.77 1 :' 27/06/2019 124470351 237 .72 1,634,594.80 124.1615 29,516.00 202,953,742. 77 h,i' ·'•. ·..... 124470349 68.46 1,634,526.34 124.1615 8,500.00 202,945,242.77 ~ '\~ .. . .. ''" ". 1,556.63 1,632,969.72 193,273.00 202,751,969.77 ~ 124470291 124.1615 C q '": : 124470394 289.94 1,632,679.77 124.1615 36,000.00 202,715,969.77 .. 124470378 579 .89 1,632,099.88 124.1615 72,000.00 202,643 %9 .77 •> ~ .. 143145444 1,143.02 1,630,956.86 124.1615 141,919.00 202,502,050.77 ··,·· .. 124470361 7,363.07 1,623,593.79 124.1615 914,210.00 201,587 ,34fl. 77 · :·· .. ·,• '~ ...:,,: 124470196 579.89 1,623,013.90 124.1615 72,000.00 201,515,8•10. 77 '•\ ... 124470374 289.94 1,622,723.96 124.1615 36,000.00 201,479,840.77 143145445 7,692.39 1,615,031.56 124.1615 955,099 .00 200,5 24,741.77 ·-· 124470322 1,789.59 1,613,241.98 124.1615 222,198.00 200,302,543.77 143145442 11,232.49 1,602,009.48 124.1615 1,394,643.00 198,907,900.77 124470340 161.08 1,601,848.40 124.1615 20,000.00 198,!:'87,90(). 77 -- 124470350 237.72 1,601,610.68 124.1615 29,516.00 198,8 S8, 384.77 .. 124470393 289.94 1,601,320.74 124.1615 36,000.00 198,822,384. 77 143145441 191.81 1,601,128.93 124.16.L 5 23,815.00 198, 798,5W. 77 ··27/06/2019 143145446 1,351.50 1,599,777.43 124. 1615 167,804.00 198,630,765.77 .. 143145447 35 .87 1,599,741.56 124.1615 4,454.00 198,626,311.77 '1 143145448 333 .39 '., 1,599,408.17 124.1615 41,394.00 198,584,9 17.77 ,. 124470379 325.38 1,599,082.79 124.1615 40,400.00 198,544,517 .77 , .. 124470358 200.46 1,598,882.32 124.1615 24,890.00 198,519,627.77 -: 143145453 246.45 1,598,635.87 124.1615 30,600.00 198,489,027.77 143145452 688.62 1,597,947.25 124.1615 85,500.00 198,403,527 .77 28/06/2019 124470355 1,267.45 1,596,679.80 124.1615 157,368.00 198,246,159.77 ... ' 124470336 3,199.48 1,593,480.33 124.1615 397,252.00 197,848,907.77 '. '• 143145454 405.42 1,593,074.91 124.1615 50,337.00 197,798,57':J.77 . 124470319 1,449.72 1,591,625.19 124.1615 180,000.00 197,618,570.77 143145450 2,484.85 1,589,140.33 124.1615 308,523.00 197,310,047.77 .. 124470344 402.70 1,588,737.63 124.1615 50,000.00 197,260,047.77 143145458 181.96 1,588,555.67 124.1615 22,593.00 197,237,454.77 •.• .i.--. 143145451 768 .27 1,587,787.39 124.1615 95,390.00 197,142,064. T! i, · .. .. 143145457 20,594.93 1,567,192.47 124.1615 2,557,097.00 194,584,967.77 124470348 386.59 1,566,805.87 124.1615 48,000.00 194,536,967.77 124470299 996.80 1,565,809.08 124.1615 123,764.00 194,413,203.77 143145455 182.17 1,565,626.90 124.1615 22,619 .00 194,390,584.77 143145456 .5,399.77 1,560,227.14 124.1615 670,443.00 193,720,141.77 143145449 1,960.01 1,558,267.12 124.1615 243,358.00 193,4 16,783. 77 ~:. 143145467 649.55 1,557,617.58 124.1615 80,649.00 193,3'36,134.77 143145472 240.82 1,557,376.76 124.1615 29,900.00 I "' 193,366,234.77 124470172 263.85 1,557,112.91 124. 1615 32,760.0Q .':t ;;· :> -~ \ 193,333,474 77 . '"'~ t'':t1· /! ;·- \ .~ . ~ ·\' ! ''r ! • ~ •' 1 - \ I ' . 124470282 27,496.00 1,529,616.91 124.1615 3,413,944.00 189,919,530.77 143145435 28.19 1,529,588.73 124.1615 3,500.00 189,916,030.77 143145477 382.93 1,529,205.80 124.1615 47,545.00 189,868,485.77 143145473 103.90 1,529,101.90 124.1615 12,900.00 189,855,585.77 143145488 3,445.36 I 1,525,656.54 124.1615 427,781.00 189,427,804.77 .. 143145489 1,846.19 1,523,810.35 124.1615 229,226.00 189,198,578.77 143145490 1,912.40 1,521,897.95 124.1615 237,446.00 188,961,132.77 143145459 339.87 1,521,558.08 124.1615 42,199.00 188,918,933.77 143145479 9.03 1,521,549.05 124.1615 1,121.00 188,917,812.77 ,___ 143145469 535.81 1,521,013.24 124.1615 66,527.00 188,851,285.77 143145460 134.08 1,520,879.16 124.1615 16,648.00 188,831\,637.77 143145480 5.83 1,520,873.33 124.1615 724.00 188,833,9i3. 77 143145470 8.00 1,520,865.33 124.1615 993.00 188,8 ~2,920.77 143145461 124.09 1,520,741.24 124.1615 15,407.00 188,817,5 13.77 143145471 199.68 1,520,541.57 124.1615 24,792.00 188,792,721.77 143145475 402,158.50 I 1,118,383.07 124.1615 49,932,602.00 138,860,119.77 a.:·:· 143145487 7,697.31 ' 1,110,685.76 124.1615 955,710.00 137,904,409.77 143145486 7,653.40 1,103,032.35 124.1615 950,258.00 136,954,151.77 29/06/2019 124470359 4,369.66 1,098,662.70 124.1615 542,543.00 136,411,608.77 143145483 5,995 .13 1,092,667.57 124.1615 744,364.00 135,667,244.77 143145482 6,167.71 1,086,499.86 124.1615 765,792.00 134,901,452.77 ,__· c 143145465 3,161.27 1,083,338.59 124.1615 392,508.00 134,508,944.77 124470375 773.19 1,082,565.41 124.1615 96,000.00 134,412,944.77 143145481 58,825.71 1,023,739.70 124.1615 7,303,888.00 127,109,056.77 143145466 4,552.88 1,019,186.81 124 .1615 565,293.00 126,543, 763.77 143145484 14,522.19 1,004,664.62 124.1615 1,803,097.00 124,740,666.77 124470338 161.08 1,004,503.54 124.1615 20,000.00 124,720,666.77 124470325 2,117 .94 1,002,385.61 124.1615 262,966.00 124,457,700.77 143145492 5,608.79 996,776.82 124.1615 696,396.00 123,761,304.77 143145491 14,744.17 982,032.65 124.1615 1,830,658.00 121,930,646.77 143145468 5,848.73 976,183.92 124.1615 726,187.00 121,204,459.77 143145485 9,493 .69 966,690.23 124.1615 1,178,751.00 120,025,708.77 143145464 4,814.98 961,875.25 124.1615 597,835.00 119,427,873.77 143145493 568 .29 961,306.96 124.1615 70,560.00 119,357, 313.77 143145496 . 154.15 ' 961,152.80 124.1615 19,140.00 119,338,173.77 143145497 40.21 961,112.59 124.1615 4,993.00 119,333,180.77 1··· : 143145494 926.56 960,186.03 124.1615 115,043.00 119,218,137.77 29/06/2019 91483386 181.22 960,004.81 124.1615 22,500.00 119,B 5,G37.77 91483391 82.96 959,921.86 124.1615 10,300.00 119,185,337.77 I 91483397 11,028.81 948,893.04 124.1615 1,369,354.00 117,815,983.77 91483400 426.86 948,466.18 124.1615 53,000.00 117,762,983.77 91483407 1,529.12 946,937.06 124.1615 189,858.00 117,5 73,125.77 91483409 1,557.90 945,379.16 124.1615 193,431.00 117,379,694.77 91483418 281.92 945,097.24 124.1615 35,004.00 117, 344,690.77 91483423 2,l:69.96 942,927.27 124.1615 269,426.00 117,075, 264.77 91483429 2,816.06 940,111.21 124.1615 349,646.00 116,725,618.77 91483439 21,928.44 918,182.77 124.1615 2,722,668.00 114,002,950.77 91483440 1,929.42 916,253.35 124.1615 239,560.00 ~ ~ -.... · 113,763,390.77 91483448 12,346.44 903,906.91 124.1615 1,532,953,00 • ' q_:__ .::o,( ;I 112, 230,437.77 0l ::~ I·•