FINANCIAL ATTEST AUDIT REPORT

ON THE ACCOUNTS OF

PUNJAB CITIES GOVERNANCE IMPROVEMENTPROJECT

INTERNATIONAL DEVELOPMENT ASSOCIATION

(CREDIT NO. 15153-PAK)

PLANNING & DEVELOPMENT DEPARTMENT

GOVERNMENT OF THE PUNJAB

FOR THE FINANCIAL YEAR 2016-17

AUDITOR GENERAL OF PAKISTAN

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FINANCIAL ATTEST AUDIT REPORT

ON THE ACCOUNTS OF

PUNJAB CITIES GOVERNANCE IMPROVEMENTPROJECT

INTERNATIONAL DEVELOPMENT ASSOCIATION

(CREDIT NO. 5153-PAK)

PLANNING & DEVELOPMENT DEPARTMENT

GOVERNMENT OF THE PUNJAB

FOR THE FINANCIAL YEAR 2016-17

AUDITOR GENERAL OF PAKISTAN

TABLE OF CONTENTS

Page No

ABBREVIATIONS & ACRONYMS 1

PREFACE 3

PART-I 4

PROJECT OVERVIEW 5AUDITOR'S REPORT TO THE MANAGEMENT 6

(AUDIT OPINION)FINANCIAL STATEMENTS 7

PART-Il 18MANAGEMENT LETTER 19

EXECUTIVE SUMMARY 21

1. Introduction 23

2. Audit Objectives 253. Audit Scope and Methodology 25

4. Audit Findings and Recommendations 25

4.1 Organization and Management 25

4.2 Financial Management 27

4.3 Contract Management 48

4.4 Construction and Works 51

4.5 Asset Management 56

4.6 Monitoring and Evaluation 564.7 Compliance with Grant/ Loan Covenants 56

4,8 Sustainability 574.9 Overall Assessment 57

5. Conclusion 58

ACKNOWLEDGEMENT 59

ABBREVIATIONS AND ACRONYMS

CDG City District Government

CPUs City Program Units

CSR Composite Schedule of Rates

C&W Communication & Works

CNG Compressed Natural Gas

DA Development Authority

DAC Departmental Accounts Committee

DCO District Coordination Officer

DDO Drawing & Disbursing Officer

DO District Officer

DFR Departmental Financial Rules

DLIs Disbursement Linked Indicators

EAD Economic Affairs Division

EDO Executive District Officer

EEP Eligible Expenditure Program

FBR Federal Board of Revenue

FDA Faisalabad Development Authority

FY Financial Year

GDA GuJranwala Development Authority

GoPb Government of Punjab

GOR Government Officers Residence

HPMO Head Project Management Office

H HUD&PHE Housing Urban Development and Public Health Engineering Department

IBRD International Bank for Reconstruction and Development

IDAMP Integrated Development and Assets Management Plan

IPSAS International Public Sector Accounting Standards

ISSAI International Standards of Supreme Audit Institutions

IDA International Development Association

LDA Lahore Development Authority

JMF Job Mixed Formu.i

KG Kilogram

M&E Monitoring and Evaluation

MB Measurement Book

MDA Multan Development Authority

MRS Market Rate System

MTBF Mid-Term Budgetary Framework

MTDF Medium Term Development Framework

MC Municipal Corporation

1

NCB National Competitive BiddingNOC No Objection CertificateO&M operation and Maintenance

PAO Principal Accounting Officer

PCGIP Punjab Cities Governance improvement Project

PCC Plain Cement Concrete

P&D Planning and Development

PMO Project Management Office

PFM Public Financial Management

PFR Punjab Financial RulesPLA Personal Ledger AccountP/F Providing / Filling

POL Petroleum Oil and LubricationPvt Private

RCC Reinforced Cement Concrete

RDA Rawalpindi Development Authority

RR&MTI Road Research & Material Testing Institute

SC Steering Committee

SDA Special Drawing Account

S/O Supplying of

TA Technical Assistance

TSE Technical Sanctioned Estimate

* TMA Tehsil Muncipal Administration

UIPT Urban Immoveable Property Tax

USPMSU Urban Sector Planning and Management Services Unit (Private) Limited

WASA Water and Sanitation Agency

WB World Bank

2

PREFACE

The Auditor General conducts audit in terms of Articles 169 and 170 of the Constitution of the

Islamic Republic of Pakistan 1973, read with section 7 of the Auditor General's (Functions,

Powers. Terms and Conditions of Service) Ordinance, 2001. The financial attest of the accounts

for the financial year 2016-17 of "Punjab Cities Governance Improvement Project IDA Credit

No. 5153-PAK" was accordingly carried out in respect of Component-I for WASAs and CDGs

and Component-2 for Technical Assistance.

Directorate General of Audit Works (Provincial), Lahore, Directorate General of Audit District

Government (North) and Directorate General of Audit District Government (South) conducted

audit of the project for the financial year 2016-17 in September and October, 2017 with a view to

expressing opinion on Financial Statements and reporting significant findings to the

management. 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 Report indicates specific

actions, if taken, will help the management to realize the objectives of the project in a more

effective manner.

The Report consists of two parts. Part-I contains Auditor's Report (Audit Opinion) and Financial

Statements. Part-II contains Management Letter, Executive Summary and Audit Findings.

The Report has been prepared for the World Bank in terms of the Financing Agreement of the

project.

Dated: f6 .12.2017. (Ij Mansoor Malik)

Place: Lahore DI CTOR GENERALAUDIT ORKS (PROVINCIAL)

LAHORE

3

PART-I

1. PROJECT OVERVIEW

2. AUDITOR'S REPORT TO THE MANAGEMENT (AUDIT OPINION)

3. FINANCIAL STATEMENTS

4

PROJECT OVERVIEW

Name of Project Punjab Cities Governance Improvement Project

Sponsoring Authority World Bank (IDA).

Government of the PunjabExecuting Agency Urban Sector Planning & Management Services Unit

(USPMSU), P&D Department

Loan No. IDA No. 5153 PK

Project Cost Rs. 14,574 million (US$ 154.00 million)

Date of Signing Contract Agreement I0 th December, 2012

Date of Commencement 14th February 2013

Actual Date of Commencement 1 4 th February 2013

Date of Completion (As per agreement) 3 0tb June 2018

Loan Closing Date 30" June 2018

Loan Utilization Status in 2016-17:1. World Bank (IDA) Rs 1,493.320 million

2. Punjab Government Share Rs 6980.877 million

Total Amount for the year Rs 8474.197 million

Progressive World Bank (IDA)Expenditure up to June 2017 Rs 8,611.441 million

5

AUDITOR'S REPORT TO THE MANAGEMENT (AUDIT OPINION)

The Directorate General of Audit Works (Provincial), Directorate General of Audit District

Government (North) and Directorate General of Audit District Government (South) audited the

accompanying financial statements of Punjab Cities Governance Improvement Project IDA

Credit No. 5153-PAK (PCGIP) in respect of Component-I for Works & Services Department,

CDG and WASAs and Component-2 for Technical Assistance that comprises of Receipts and

Payments, Statement of Comparison of Budget and Actual Amounts together with the notes

forming part thereof for the year ended 301 June, 2017.

It was the responsibility of the 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.

The responsibility of auditor is to express an opinion on the financial statements based on the

audit conducted. Audit was conducted in accordance with the International Standards of

Supreme Audit Institutions (ISSAL). These standards require to plan and perform the audit to

obtain reasonable assurance that the financial statements are free of material misstatements. The

audit process includes examining, on a test check basis, evidence supporting the amounts and

disclosures in the financial statements. It also includes assessing the accounting principles used

and significant estimates made by the management, as well as evaluating the overall statement

presentation. We believe that our audit provides a reasonable basis for our opinion.

In our opinion:

a) The financial statements present fairly, in all material respects, the cash receipts and

payments by the project for the year ended 30th June, 2017 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 requirements of legal

agreement.

Dated: e6 .12.2017. (Ij6 Mansoor Malik)

Place: Lahore DI ECTOR GENERALAUDIT WORKS (PROVINCIAL)

LAHORE

6

FINANCIAL STATEMENTS

PUNJAB CITIES GOVERNANCE IMPROVEMENT PROJECTIDA Credit No. 5153-PAK

FOR THE YEAR ENDED 3 0TH JUNE, 2017

Page No.

i. Statement of Receipts and Payments 8

ii. Statement of Comparison of Budget and Actual Amounts 9

ii. Notes to the Financial Statements 10

7

Punjab Cities Governance Improvement Project

Statement of Receipts and Paymentsfor the year ended 30 June 2017

Note 2016-17 A 2015-16

GoPunjab / IDA Receipts Third Party Total GoPunjab / IDA Receipts Third Party Total

OSR (Payments) Payments OSR (Payments) Payments

Budgetary Controlled by Budgetary Controlled by

alilocations Project alllocations Project

Receipt

External Assistance/Budgetary Alllocations 3 94,43,081 22,66,282 1t7,09,363 92,99,943 44,76,131 137,76,0

CounterpartFunding 6 1,27,021 52,115.000 1,79,136 85,011 - 5,0

Total Receipts 95,70,102 23,18,397 - 118,88,499 93,84,954 44,76,131 - 138,61,085

PanmentsComponent I- Performance Grants

--- -

a- Works & Services Department, CDGs 78

Raqaiff. A iileftence.:5,7

Tersp n c 12,905 2,984 15,889 5,445 431 - 5,876

Machinery & equipment 1,13,611 1,488 1,15,099 60,872 133 -61,005

Huitdings& structures 4,24,427 1,67,793 5,92,220 3,53,438 58,892 4,12,330

Roads&streets 6,14,682 6,46,901 12,61,583 21,01,847 7,89,268 - 28,91,115

Utilities (Eleciricity, gas & water) 1,43,383 - 1,43,383 42,608 - - 42,608

Total WAS CD(;s PaymFent 13,09,008 8,19,166 - 21,28,174 25.64,210 8,48,724 - 34,12,934

b. WASAs 7b

WaRerspplysene 6,88,580 2,76,937 9,65,517 6,52,896 5,88,840 - 12,41,736

rsiagepsysem 3,21,823 3,21,491 6,43,314 2,19.084 4,62.139 - 6,81,223

Purchase fmaintenance stores 1,28,683 35,881 1,64,564 2,02,005 1,39,78 - 1,41,793Paer and energy 44,16,894 - 44,16,8M4 4,7 8 15,773 - 45,32,96

Toal WASAs Payments 55,55,980 6,34,309 - 61,90,289 55,91,174 12,06,540 - 67,97,714

Component 2-Technical Assistance 76

Machinery & Equipment - 61 61 1,785 - 1,785

Furniture & Fixture -119 119 2,110 -2,110

CFnsultancies ro F r - 13,400 13,400 8,848 - 8,848

NonConsultiagng So cs 18,564 3,562 22,126 13,295 43,942 57,237

Non Consulting Services - UIPT Automation -

Salaries and salary supplements 54,659 22,704 77,363 34,351 46,163 80,514

offive Supplies 1,857 - 1,857 4,006 -4,006

Communications& Mass Media

Printing& Publicaton 1,719 - 1,719 3,165 - 3,165

Telephone&internet 6,327 6,327 6,108 6,10

tii ties 6,275 -6,275 4,827 .4,827

Operation & Maintenance (R&M) 674 - 674 2,733 - 2,733

OfficeSpace Rental 12,435 - 12,435 4,327 - 4,327

Vehicle Rental & Transportation 7,188 - 7,188 7,148 - 7,148

POL for Vehicles 1,347 - 1,347 1,608 - 1,608

Travel & Lodging (TA/DA) 1,586 - 1,586 1,886 lffl(5

Conferences & Workshops 603 603 1,517 1,517

Advert,sement& Publicity 2,555 - 2,555 20 - 20

GencralTrainings 100 L_____ 100 - II . I - I

Total C aponent-Z (TA) 1,15,889 39,845 1,55,734 84,991 1,02,848 - 1,87,839

Total Payments (comp9pgenet- 1 &21 69,80,877 14,93,320 84,74,197 82,40,375 21,58,112 - 103,98,487

Increase (Decrease) in Cash 25,89,225 8,25,077 - 34,14,302 11,44,579 23,18,019 - 34,62,598

Cash at beginning Of year _____________________________

Cash u g end of year 25,89t225 8,25,077 - 34,14,302 1144,79 2318019 \ 34,62,598

Contingencies and commitments -

The accompanied notes form an integral part of these financial statements and are to be read therewith

DR. NASIR JAVEDCHIEF EXECUTIVE OFFICER,officer Urban Sector Planning & Managemnt

010 the DiretO Services Unit (Private) Limitidd (P&D Department Govt. of Punjab

8

Punjab Cities Governance Improvement Project

Statement of Comparison of Budget and Actual amounts

for the year ended 30 June 2017Note 2016-17

Orignal Budge( Revised Budgeted Actual Amount

GoPonjab / IDA Total GoPunjab / IDA Receipts Total GoPunjob f IDA Total

OSR Receipts OSR (Payments) OSR Receipts

Budgetary (Payments) Budgetary Controlledby Budgetary (Payments)

allocations Controlled alflocations Project alllocations Controlled

by Project by Project

Receipts Pak Rupees in Thousands

ExternalAssistance 85,79,109 22,66,283 08,45,392 94,43,081 23,18,397 117,61,478 94,43,08 22,66,282 117,09,363

ConeprFnig1,30,00 1,52,000 2,82,OO0 1,27,021 ,27,021 1,27,021 52,115 1,79,136

Total Receipts 87,09,109 24,18,283 111,27,392 95,70,102 23,18,397 118,88499 95,70,102 23,18,397 118,88,499

Payments

Component 1- Performance Grants

a- Works & Services Department, CDGs

Hesaiff A rniw-,ance:

TRep n 7,285 2,206 9,491 65,363 3,206 68,569 12,905 2,984 15,889

Machinery& equipment 29,975 2,900 32,875 3,31,170 2,900 3,34,070 1,13,611 1,488 1,15,099

Buildings & strucures 5,39,215 2,32,750 7,71,965 5,36,662 2,32,750 7,69,412 4,24.427 1,67,793 5,92,220

Roods& sneers 11,75,182 12,39,820 24,15,002 13,90,301 12,38,820 26,29,121 6,14,682 6,46,901 12,61,583

Utilities (Electricity, gas & water) 67,932 - 67,932 4,99,873 - 4,99,873 1,43,383 - 1,43,383

Total WAS CDGa Paymena 18,19,589 14,77,676 32,97,265 28,23,369 14,77,676 43,01,045 13,09,008 8,19,166 218,174

b. WASAs

Repairs & mairenance:

Watersupplysystem 12,15,495 2,22,145 14,37,640 12,11,737 3,02,868 15,14,605 6,88,580 2,76,937 9,65,517

Drainage system 3,53,775 4,32,979 7,86,754 5,23,404 4,27,694 9,51,098 3,21,823 3,21,491 6,43,314

Purchaseofmaintenancestores 1,90,000 1,16,016 3,06,016 1,81,222 40,578 2,21,800 1,28,683 35,881 1,64,564

Po-er and energy 50,00,250 17,467, 50,17,717 47,03,348 17,467 47,20.815 44,16,894 44,16,894

Tet WASAuPayimen 67,59,520 7,88,607 75,48,127 66.19,711 7,88,607 74,08,318 55,55,980 6,34,309 61,90,289

Component 2- Technical Assistance

Machinery & Equipment 28,500 28,500 1,000 1,000 61 61

Furniture & Fixtre 6,397 6,397 490 490 - 119 119

ConsultanciesforDLs 75,075 75,075 15,035 15,035 - 13,400 13,400

Non Consultng Services 14,263 10,000 24,263 19,000 4,200 23,200 18,564 3,562 22,126

Non Consulng Services - UIPT Amomation -

Salaries and salary supplements 57,874 32,028 89,902 52,260 31,390 83,650 54,659 22,704 77,363

OfficeSupplies 4,320 4,320 3180 3,180 1,857 - 1,857

Communcatio" ns&Mass Media 2,000 2,000 10 10 - -

Printmg & Publication 4,320 4,320 3,240 3,240 1,719 - 1,719

Telephone & Internet 6,505 6,505 6,330 6,330 6,327 6,327

Utilities 5,040 5,040 6,340 6,340 6.275 6,275

Operation & Maintenance (R&M) 4,980 4,980 2,880 2,880 674 - 674

Office Space Rental 5,520 5,520 12,520 12,520 12,435 - 12,435

Vehicle Rental &Trnportation 6,144 6,144 7,344 7,344 7,188 - 7,188

POL for Vehicles a,024 3,024 2,268 2,268 1,347 - 1,347

Travel & lMging (TA/DA) 4,800 4,800 2,400 2,400 1,586 - 1,586

Conferences & Workshops 5,400 5,400 4,750 4,750 603 603

Advertisement & Publicity 4,640 4,640 3,200 3,200 2,555 2,555

GeneralTrainings 1,170 1,170 1,299 1,299 100 - 100

Total Component-2 (TA) 1,30,000 1,52,000 2,82,000 1,27,021 52,115 1,79,136 1,15,889 39,845 1,55,734

Totl Pyments(comp-l&2l 87,09,109 24,18,283 111,27,392 95,70,101 23,18,398 118,88,499 69,80,877 14,93,320 84,74,197

TASIR JAVEDCHIEF EXECUTIVE OFFICER

Audit O Wtie'rUrban Sctor Planning & ManagementOlo tServices Uni (Private) Limited

vo te Diecto 13113"P&D Department, Govt. of Punjab

Audit Works (Provincia) Labome

Punjab Cities Governance Improvement Project

Notes to the Financial Statements

For the year ended 30 June 2017

1-Reporting Entity

The financial statements are for Punjab Cities Governance Improvement Project. The financial

statement encompasses the reporting entity as defined in the Financing Agreement between the

Islamic Republic of Pakistan and the World Bank. The Financing Agreement was signed on

10/12/2012 for an amount of SDR 99.5 million, equivalent to US $ 150 million. The project

became effective from 14/02/2013 with the closing date of 30/06/2017.

The objective of Punjab Cities Governance Improvement Project is to support the Province of

Punjab's cities in strengthening systems for improved planning, resource management, and

accountability, and to improve the Province of Punjab's capacity to respond promptly and

effectively to an Eligible Crisis or Emergency.

The project is implemented through Planning & Development Department of The Government

of Punjab.

The financing is made in the form of credit based on standard World Bank terms, with a

maturity of 20 years. The financing agreement No is Credit Cr. 5153- PK.

The project implementation agencies are EDO W&S of CDGs/MCs and WASAs of Lahore,

Gujranwala, Faisalabad, Rawalpindi and Multan.

2- Certification by Project Management on Application of Funds

The Punjab Cities Governance Improvement Project management certified that the funds have

been applied / expenditure has been incurred for the purposes intended in the financing

agreement.

3- Accounting Convention and Statement of Compliance

The financial statements have been prepared in accordance with Cash Basis IPSAS Financial

Reporting under the Cash Basis of Accounting.

4- Significant Accounting Policies

4.1- Foreign Currency Transaction

Cash receipts and payments arising from transactions in foreign currencies are recorded in Pak

Rupee by applying to the foreign currency amount, the exchange rate between the Pak Rupee

and the foreign currency at the date of the receipt and payments. Exchange differences arising

on the settlement of these transactions are recognised in the statement of Receipts and

Payments.

4.2- Reporting Currency

All amounts in the financial statements are in Pak Rupees.

1IPage

4.3- Revenue Recognition

Revenue is recognised on the date of receipt of money by bank or the clearance of cheque.

Revenue is recognised on Gross basis and unrelated costs are recorded separately.

4.4- Recognition of Expenditure

Expenditure is recognised 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.

4.5- Employee Terminal Benefits

Service benefits of government deputation employees are accounted for in their respective

departments while no service terminal benefits are paid to contractual employees.

4.6- Payments by Third Party

The payments made by the third parties do not constitute cash receipts and payments controlled

by the project but do benefit the project as project does not receive cash (including cash

equivalents) directly from, or gain control of the bank accounts or similar facility established

for its benefit by, the third party. Payments by third parties, if any, are disclosed in the payments

by third parties column on the face of Statement of Cash Receipts and Payments and notes to

the financial statements.

5- External Assistance

External assistance was received in the form of credit from the World Bank under financing

agreement dated 10/12/2012 between the World Bank and Government of Pakistan (GOP) for

the purposes of Punjab Cities Governance Improvement Project. The following amounts were

received by the project during the period.

Receipts Amounts in millions

2016-17 2015-16

Note US $ Pak Rupees US $ Pak RupeesSOE Procedures (ExternalAssistance) 5.1 0 0 38.858 3950.851

Direct Payments 5.2 0 0 0 0

Total Receipts 0 0 38.858 3950.851

5.1- This represents funds transferred to the Punjab Cities Governance Improvement Project's

designated US Dollar Bank Account by the World Bank on the basis of withdrawal applications

submitted by the project. No funds have been received by WB during FY 2016-17.

5.2- Direct payments represent amount paid directly by the World Bank on behalf of the project

in respect of goods and services procured / imported by the project. The payments were made

on the basis of the withdrawal applications submitted by the project.

21Page

5.3- There has been no instance of non-compliance with the terms and conditions of the

financing agreement between the World Bank and GOP which have resulted in cancellation of

the credit.

5.4- Undrawn External Assistance

Undrawn credit on the reporting date represent amounts specified in the financing agreement

between the World Bank and GOP that the World Bank will disburse for Punjab Cities

Governance Improvement Project purposes.

6- Counterpart Funds

Receipts Note Rupees in millions

2016-17 2015-16

US S Pak Rupees US $ Pak Rupees

Counterpart Funding 6.1 1.270 127.00 0.850 85.000

Total Receipts 1.270 127.00 0.850 85.000

6.1- This represents funding to the Punjab Cities Governance Improvement Project by the

Government of Pakistan as agreed between the World Bank and GOP.

7- City wise breakup of payments.

The city wise detail of the funds utilized by EDO W&S of each city is represented in the

following table.

Table 7a (i)- City wise breakup of payments made by EDO W&S of CDGs from IDA funds.

Table 7a (i) Rs in Millions

Eligible Expenditure Lahore Faisalabad Rawalpindi Multan Guiranwala TotalPrograms

Transport A130 0.000 0.000 0.000 2.984 0.000 2.984

Machinery & A131 0.000 0.000 0.000 0.000 1.488 1.488equipment

Buildings & A133 9.850 23.279 40.625 63.076 30.963 167.793structures

Roads & streets A136 139.166 102.828 144.198 180.369 80.340 646.901

Utilities 0.000 0.000(Electricity, gas A033 0.000 0.000 0.000 0

& water)

Total 819.166

31Page

f12

Table 7a(ii)- City wise breakup of payments made by EDO W&S of CDGs/MCs fromGoPb/

OSR Budgetary Allocations.

Table 7a (ii) Rs in Millions

Eligible Expenditure Lahore Faisalabad Rawalpindi Multan Guiranwala TotalPrograms

Transport A130 11.032 0.579 0.727 0.562 0.005 12.905

Machinery & A131 112.809 0.275 0.433 0.078 0.016 113.611equipment

Buildings & A33 349.383 50.981 11.794 10.405 1.864 424.427structures

Roads & streets A136 452.215 141.111 3.599 5.252 12.505 614.682

Utilities(Electricity, gas A033 27.389 22.965 40.852 5.316 143.383

& water)

Total 1309.008

41 Page

IS

Table 7b (i)- City wise breakup of payments made by WASAs from IDA funds.

Eligible Expenditure La.ore Faisalabad Rawalpindi Multan Guiranwala Total inPrograms Millions

Water supply system 155.093 64.769 3.181 32.004 21.890 276.937

Drainage system 32.834 158.384 0.000 101.900 28.372 321.49

Purchase of maintenance 0.000 33.326 0.000 0.000 2.555 35.881stores

Power and energy 0.000 0.000 0.000 0.000 0.000 0

51Page

Table 7b (ii) - City wise breakup of payments made by WASAs from GoPb/ OSR

Budgetary Allocations.

Table 7b (ii) Rs in Millions

Eligible Expenditure Lahore Faisalabad Rawalpindi Multan Guiranwala TotalPrograms

Water supply system 522.795 14,432 123.200 14.455 13.698 688.58

96.602Drainage system 178.174 8.702 12.906 25.439 321.823

Purchase of maintenance 1.222stores 124.488 2.973 0.000 0.000 128.683

186.404

Power and energy 3042.314 544.174 453.694 190.308 4416.894

Total 5555.980

5 Page

15

The detail of the payments made for technical assistance is shown as following.

Table 7c- Breakup of expenditure on technical assistance.

Table 7c Rs in Millions

2. Technical Assistance

Machinery & Equipment 0.061

0.119Furniture & Fixture

Consultancies for DLIs 13.400

Non Consulting Services 22.126

Non Consulting Services - UIPT Automation .

Salaries and salary supplements 77.363

Office Supplies 1.857

Communications& Mass Media

Printing & Publication 1.719

Telephone & Internet 6.327

Utilities 6.275

Operation & Maintenance (R&M) 0.674

Office Space Rental 12.435

Vehicle Rental & Transportation 7.188

POL for Vehicles 1.347

Travel & Lodging (TA/DA) 1.586

61Page6 1 Pa gM

Conferences & Workshops 0.603

Advertisement & Publicity 2.555

General Trainings 0.100

Total Component-2 (TA) 155.734

8- Project approval

The Punjab Cities Governance Improvement Project has been approved by EAD.

9- Authorisation of Issue

These financial statements have been authorised for issue by the Pro'ect Director on

11/08/2017.

10- General

Figures have been rounded off to the thousands.

D NASIR AVEDCHIEF ECUT E OFFICER

Urban Sec Aning & ManagementServices Unit (Private) Limited

P&D DepirtmWn. GrWt. Of?MPJWAAUdit officer

010 the D)irector Genbr3 rjctDrco06*of( np~I LJ& Project Director

7IPage

17