NATIONAL AUDIT OFFICE im 5 FFP/TRE/B/SSNP/04/2018/2Bm' go 72 Juhe 2019 Secretary Ministry of Finance Report of the Auditor General on the Financial Statements of the Social Safety Nets Project (Components 01 and 02) for the year ended 31 December 2018 The English version of the above mentioned report is sent herewith along with a copy of the financial statements certified. W.P.C. Wickraniaratne Auditor General Copies to 01. Project Director, Social Safety Nets Project (Components 01 and 02) 02. Senior Financial Management Specialist, International Development Association 21 IrI2.'. K~' ~. t22 z2 2 21 fi' (172, C.IT'im,2 oli 3tiL~J1v h ,wQ,))!.~i- No 306 72, P.o[ 4t I IRA iiMIII Sli kilika. A- 11 2 N~P'S 1)"4 ]1 '02 '_2:.dt121 1.,\1 o ~ NATIONAL AUDIT OFFICE FFP/TRE/B/SSNP/04/2018/26 ; June 2019 N I No, Youi No. J Secretary Ministry of Finance Report of the Auditor General on the Financial Statements of the Social Safety Nets Project (Components 01 and 02) for the year ended 31 December 2018 1. Financial Statement 1.1 Opinion The audit of financial statements of the Social Safety Nets Project (Components 01 and 02) for the year ended 31 December 2018 comprising the statement of financial position as at 3 1 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. This report consists of the matters observed during' the course of audit and submitted for the consideration of the Implementing Agency of the Project. 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 ~ , .. 2 . 2 .2' ut> 30tb:72, C I&I- Y,.IhwG vfiA .o No, 306i72. INu l , BMhUMumlla. Siri Laiki. - IE 7253-Q-4 11 28 7,2 23 \\V1usLoOk 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. 1.2 Other Information on performance of the Project The other information as state below does not include in the financial statements and my opinion thereon does not cover the other information. * The operations of the Project are conducted under 03 Components and the Disbursement Link Indicators under the Component 01 and Component 02 implemented under this Project consisted with the activities such as building a Unified Social Registry and Integrated Service Delivery Systems. According to the Project Appraisal Document, the Lending Agency releases funds directly to the Consolidated Fund, based on achievement of the targets stipulated under the Disbursement Linked Indicators. Therefore, only US$ 2.5 million equivalent to Rs. 452.95 million had been released upto 31 December 2018, out of the allocation of US$ 16 million equivalent to Rs. 2,898.88 million, as the targets stipulated under 04 Disbursement Linked Indicators of the Component 01 and the Component 02 had not been achieved. * Eventhough the allocation amounting to Rs. 4 million had been made under the Component 01 to meet the capital expenditure of the Welfare Benefits Board established under the Welfare Benefit Act, No. 24 of 2002 functioned with effect from 20 August 2016, the respective allocation had not been used as the Board was not operated on delays in recruiting of key personals such as Deputy Commissions, an Accountant, Software Engineers of the Board as at 31 December 2018. 2 1%W' NATIONAL AUDIT OFFICE NA.OSL. * The Unified Social Registry proposed to be established under the Component 01 of the Project, as the core of the reformed welfare system which contains data of all current and former beneficiaries had not been established, due the delays caused on procurement of a System Developer. All the other activities such as establishment of Social Registry Information System and technical working group, preparation of system requirement and design of document had not been completed even as at 31 December 201 8. * Eventhough the activities for developing of Welfare Benefit Schemes under the Component - 02 had been initiated during the year under review, the populating of data relating to Samurdhi beneficiaries to the Social Registry Information System had not been commenced. According to the Project Appraisal document, at least 10 per cent of Divisional Secretary offices were expected to provide access facilities to the Management Information System. However, no such activities had been done during the year under review as the Social Registry Information System was not established. Further, it was directed to establish Project Technical Cell at the office of the Ministry of Social Empowerment, Welfare and Kandyan Heritage to coordinate such activities and no action had been taken by the Project to establish the proposed Technical Cell even at the end of the year under review. 1.3 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. 3 A 0 NATIONAL AUDIT OFI;CE NAOSL 1.4 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 pail 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. 4 '4N NATIONAL AUDIT OFFICE NA OS L 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 finds 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 5 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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