special sectors audit wing (7 7 9l constitution...
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Office of the
Special Sectors Audit Wing (7 7 9L
Constitution Avenue
Islamabad
No.PA/FAP/DM/SSA/F -1 6/q ] Dated: 29-12-2016To
1. The Secretary,
Economic Affairs Division,Government of Pakistan
Pak Secretariat. Block "C",Islamabad
. The Country Director,
World Bank Resident Mission, 20-A, Shahrah-e-JamhuriatSector G-5/1, Islamabad
Subject: FOREIGN AIDED PROJECTS (FAPs) AUDIT REPORTS
Financial Attest Audits of the following FAP Audit Report has been conducted bythis office:
S,No Name of Projects Development____ ___ ____ ___ ___ ____ ___ ____ ___ ___Partners
I1. Balochistan Disaster Management Project MD IJWB
2. Certificate/Financial Attest alongwith the Audit Report containing therein themanagement letter (ML) on the same is attached herewith. The referred is hereby issuedsimu]taneously to the Government (FAD) and to the World Bank Resident MissionIslamabad through EAD.
3. The Director General Audit concerned is also being requested to issue a copy of theabove mentioned FAP certificate/Audit Report to the concerned Project Manager as well.
Enclosures; As above
Irshad Ahmed KaleemiDeputy Auditor General
Special Sector AuditOffice Telephone #051-9222917
Office Fa:#051-9219191Cc.
i. DO Audit Disaster Management House #716. Street # 82, 1-8/4 Islamabad,with the request to issue a copy of the above reports to the projectmanagement for their lurther necessary action.
ii, SPS to DAG FAOiii. Master File
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Financial Attested Report
on the Accounts of
Balochistan Disaster Management Project
(Multi Donor Trust Fund World Bank),
Grant No.TF-12516 PIK,
for the Financial Year 2015-16
AUDITOR GENERAL OF PAKISTAN
TABLV, OF CONTENTS
Page No.
AIBBIREVIA I IONS ANDi ACRONYMS
PART-1
PROJIA-l OVERVIF\\W 4
AV !DITOR' RHPORT TOT Tff NANA(GEl,MN Ii,N1 (Audit (piniln)
I:NANCIAL SIA I MI TS 6
PART-II ]0
(COVERI{[N(G [11 TI ER TO THEII M\AEMNI l] LEI [1:R I 6- 18~
vII [UTiE S MMAIRY L9
IN. INTROIM IC I1N lON
A DIT 1 OBJII [VIS -
3, AtD 1 1COPE A N 1) Ml [1 110 -MODY 20
4. Al DIT INDINGS AND REUOMMENDA 1 JONS
4 1 Organ ization and Finaic ial Managcmetni 2
4.2. Procuremeni and Contract Mianagmccnt 23
4.3. AsScl Manaeiment 2'.>
4A.( Comnpi ia wih k Gran( Covcnan 30
4. Susainabiiity 30
4ft Overall Assessmcnt 31
5. CONCLUSI0N
ACKN0W I i3f3lhNl
AN\I X!RIS 4
ABREREVIATIONS AND AC1ONYMS
Ail Auitr iGeneral o¯ Pakistan
A BD Asian )cvelopmcent Bank
IåDMI Balochistan Disaster Nianagement IiPrject
CBDR 1 Community Based Disaster Risk Managemei
( '( nCommunity ase d Organization
DR M N)tDisaster Risk Managemt
DMIS Disaster Managenu Inlänmation Systmn
1D NA 1 aimage Need Assessment
flAA IedeaJ ly Administrated rili Areas
ciud; (over'u1nmel of3aloeluistan
Gi S Geograplic [nfIrmauion System
NCO laternalional NrGoverimnenta[ Orgaiization
KPK Khyber Paikhtunha
MD DT MuLi [)onor Is FuI-Lnd
M& Mäoitoring & ILIatIOn
NS Managenont Information Systme
N DA NatioMnal Disaster Management Auliliority
iGo Non- (ovenrnenta] Organization
PCNA Post Crisis Need Assessment
1 EC Prov incial lnlergency Operafion Cinter
[IA Provi nial Disaster Maniageint Authori t
PS])]P Public Sectr 1 Developmlletl Progrant
S01 Standard ()peratin Procedures
PREFACE
Tle AudIor (Jeneral conducits audis under Articles 169 mi 1711 [iV ie
t «nsli t-I of t le < e amic Replhlic of Pakistmn 1 973, read xv ät Seetio ns 8 aid l ' o< ill u
.Aud itor ti jeflirl s 1,Funskna.fl Pax ss and [Mns and (ånditiåns oif sLinån ) t Wn ian=_IL
2001.[ [le audit of tie Halochi stan Disaster Nanagemrent Projcct (B DMP1). Que a
carried out accordingly,
lic Dircetorate Generat A1Vdit, Disaster Mi ana gement 1silanabad condiucted aidlit
0f the [alochistan Disaster Managenent Project. under tbc MultDi D)nr l run lmid
during Nvember 2016 or the period 2015-16 (up to 12' June 2016 thc dwte or clhe M'
prqicet) with a viem to reporting sign ilicant findings Lo stakeholdrs. Audi eramined il,
tcoinoIiy. eficiencv and eflectivencss aspects of ie ]Balocliistani Disaster NIanamcnicii1
Project. In addition, Audi alse assessed. on test check basis whIlher [lie manageme
Compjlied xwih applicable lawxs. rules. and regulations in managing the Project.
1 liC Report consiss of wo pars. Parl-I contains Aud itors Report U Audit Onpinon)
and Financial Staternents. Part-] contains Executives Sumniary. Manaemen i 1etter and
AudiL Fiindings.
1,he Report has been prepared for submission to lie World låank iin lerns iä rmiil
agreement xi (ivsecunent of Balochisin.
(Sher Bahadar Arbah)Direcitor Grneraf
Dated: December . 2016
I lamahad
PROJECT OViIRVIEW
Nani of project: Balochislan Disaster Managemem ProjectBalochisan
Sponsoring authurity: lnlernio4nal Bank fr RconistrIedLn &
DevelomnUlenioa eeomAs sct LL in
liecuting authrity: Provincial Disasler MawngemeMn Authori
(PDMNIA ). B3atlcelan
Grant No: TF-1251 6-Pak
K-i cos: I S$ 5 million
Dale of commiencient: July L. 2012
Aelual dat of commeneeIllnt: March. 2(11
Date of competion (as per PC-l): June 30, 2015
Date of approval by WrL Bank: July 1. 2012
Original grant closing date: Jim 30, 2015
First extensiot Oci 31 2015
Sceond extension I)ec 12 2015
Third extensism (Final extension) June 12. 2016
Progressive granl uiilization slatus
upt" 2014-15: Ris 342-020 imnillion
Graint utilization siaus in
F.V 2015-16- Rs 135-615 million
Progressive expenditu re:
Ui pit elose if project: Rs 477.635 millior
4
AUDiTOR'S R EPORT TO THE MANAGEMENT (Audit Opinion)
We have audiied the acconipaiying financial siatements of Balochisan Disasler
MlLiianagement ProiLet comprising Stalements of Rceeipts and Payments. Statement of
CompLrisLJ Sf Budget and actial expenditire together ili the noles formip pai1
thereof for the y ear ended 2015- 1 6 (0 vne 12- 2016 datl of close ol projl Cel b
Maunagleenl Resp)onIsiiHty
tt Is the responsibility of project iiiaiiagement to establishi and iaintaiii a systemi
oC internall colitrols. and prep4ri and present the Statemeni o[- Cash. Rec]ts mid
ay ments in con.Ionmity with the requircients of Cash Basis lPSAK, Financlt Reporånunder lie Cash Basis oi Accounting Standard.
Auditor's ResponsibiIity
The responsihilly of the audltor is to express an opinion on thie Ii nanicia1
statments based on the aidit condueted. We conducted our audit in a%cordaie i hii be
In lernational Stndards of Supreme Audit [nstitutions. Those sumndards reqi rc thii wve
plan and perform ihe audit to obtain reasonahle assurance aboLJ heher hile Illnancial
statements are firec of matcrial misstaternents. ie audit process '5l1es e;1minii.e i
cust basis. evidence supporting the rimounts and diselostres in tie iinancial statci eLits. li
also ielides assessing tbe accounting principles used and significanA sintes imde by
managemLicllnt. as well as evaihating ihe overall siatemeint presentation. We helie i that our
audit provides a resonamble basis for oU Lpinion.
Opinion
l1 our opilnion:
alhe inancial stalements present fairly. in all material r1sects. i cas receipi
and payments hy the prjct for the year ended J une, 201 6 in accordancce o i 1h
C4as1 asis IPSAS. Fainncial Reporting under the Cas Basis oj Acc:ii miii'
Standard,h) The expenditure hais been incurred in accordance Itt e requ uiremeins o l g
agreements.
(Sher !lahadar .rhub)Director Gcinral
Diated: Dkeceiber , 2016
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