Office of the Special Sectors Audit Wing Constitution Avenue > Islamabad NoPA/FAP/KPKSSA/F-I5/ ?L Dated: 2 -12-2016 To, L The Secretary, - Economic Affairs Division, Government of Pakistan Pak Secretariat, Block "C". Islamabad 2: The Country Director. World Bank Resident Mission, 20-A, Shahrah-e-Jamhuriat Sector G-5/1, Islamabad Subject: FOREIGN AIDED PROJECTS (FAPs) AUDIT REPORTS Financial Attest Audits of the following FAP Audit Reports has been conducted by this office: S.No Name of Projects Development Partners L Governance Support Program WorldBank(MDTF) 2. Competitive Industries Project foT Khyber Pakhtunkhwa World Bank(MDTF) I Khyber Pakhtunkhwa-Southern Area Development World Bank(MDTF) Project 4. evitalization and Strengthening the Health Services World Bank(MDTF) Delivery and Nutrition Services in Crisis Affected Districts of Khyber Pakhtunkhwa under Public Private Partnership[ 5, UpgradationRehabilitation of Road from Chakdara to World Bank(IDTF) Madyan on the Right Bank of River Swat under Emergency Road Recovery Project Khyber Pakhtunkhwa 6. Economic Revitalization in Khyber Pakhtunkhwa World World Bank(MDTF) L _ Bank/MDTF Grant No.TF.99175-Pak 2 Certificate/Financial Attest alongwith the Audit Report containing therein the management letter (ML) on the same is attached herewith. The referred is hereby isucd simultaneously to the Government (to EAD) and to the World Bank Resident Mission Islarnabad. Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized
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Office of the
Special Sectors Audit WingConstitution Avenue >
Islamabad
NoPA/FAP/KPKSSA/F-I5/ ?L Dated: 2 -12-2016
To,
L The Secretary, -
Economic Affairs Division,Government of PakistanPak Secretariat, Block "C".Islamabad
2: The Country Director.World Bank Resident Mission, 20-A, Shahrah-e-JamhuriatSector G-5/1, Islamabad
6. Economic Revitalization in Khyber Pakhtunkhwa World World Bank(MDTF)
L _ Bank/MDTF Grant No.TF.99175-Pak
2 Certificate/Financial Attest alongwith the Audit Report containing therein themanagement letter (ML) on the same is attached herewith. The referred is hereby isucd
simultaneously to the Government (to EAD) and to the World Bank Resident Mission
Islarnabad.
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FINANCIAL ATTEST AUDIT REPORT
ON THE ACCOUNTS OF
REVITALIZATION AND STRENGTHENINGTHE HEALTH SERVICES DELIVERY AND
NUTRITION SERVICES IN CRISISAFFECTED DISTRICTS OF KHYBER
PAKHTUNKIHWA
PUBLIC PRIVATE PARTNERSHIP (MLDTF)
HEALTH DEPARTMENTGOVERNMENT OF
KHYBER PAKHTUNKHWA
FOR THE FINANCIAL YEAR 2015-16
AUDITOR GENERAL OF PAKISTANISLAMABAD
FINANCIAL ATTEST AUDIT REPORT
ON THE ACCOUNTS OF
REVITALIZATION AND STRENGTHENINGTHE HEALTH SERVICES DELIVERY AND
NUTRITION SERVICES IN CRISISAFFECTED DISTRICTS OF KHYBER
PAKHTUNKIIWA
PUBLIC PRIVATE PARTNERSHIP (MDTF)
HEALTH DEPARTMENTGOVERNMENT OF
KHYBER PAKHTUNKHWA
FOR THE FINANCIAL YEAR 2015-16
AUDITOR GENERAL OF PAKISTANISLAMABAD
TABLE OF CONTENTS
Abbreviations and Acronyms................. ....................
ECNEC ENecutive Committee of National Uconomic Council
FMM Financial Management Manual
GCC General Conditions of Contract
GFR General Financial Rules
IBRD International Bank for Reconstruction and Development
IDA International Development Association
INTOSAI International Organization for Supreme Audit Institutions
KP Khyber Pakhtunkhwa
MDTF Multi Donor Trust Fund
PC-1 Planning Commission Proforma-1
PCNA Post Crisis Need Assessment
PDWP Provincial Development Working Party
CoA Chart of Accounts
PSC Project Steering Committee
ISSAl International Standards of Supreme Audit Institutions
IPSAS International Public Sector Accounting Standards
TOR Terms of Reference
PREFACE
The Auditor General conducts audits subject to Articles 169 and 170 of the
Constitution of the Islamic Republic of Pakistan 1973, read with Sections 8 and 12 of
the Auditor-General's (Functions, Powers & Terms and Conditions of Service)
Ordinance, 2001. The Financial Attest Audit of the "Revitalization and Strengthening
the Health Services Delivery and Nutrition Services in Crisis Affected Districts of
Khyber Pakhtunkbwa under Public Private Partnership (MDTF)" was carried out
accordingly.
The Directorate General Audit Khyber Pakhtunkhwa conducted audit of
"Revitalization and Strengthening the Health Services Delivery and Nutrition
Services in Crisis Affected Districts of Khyber Pakhtunkhwa under Public Private
Partnership (MDTF)" Project during November, 2016 for financial year 2015-16 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 the management complied 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-1 contains Auditor's Report (Audit Opinion)
and Financial Statements. Part-l contains Executive Summary, Management Letter
and Audit Findings.
The Report has been prepared for submission to the Multi Donor Trust Fund (MDTF)
in terms of its Grant Agreement with the Government of Islamic Republic of Pakistan.
Dated: ).9/12/2016 (Javed Iqbai)Peshawar Director General Audit,
Khyber Pakhtunkhwa
2
PART-I
1. PROJECT OVERVIEW
2. AUDITOR'S REPORT TO MANAGEMENT
3. FINANCIAL STATEMENTS
PROJECT OVERVIEW
Name of the Project: Revitalization and Strengthening the HealthServices Delivery ard Nutrition Services inCrisis Affected Districts of KhyberPakhtunkhwa under Public Private Partnership
Sponsoring Agency: MDTF through World Bank
Executing Authority: Health Department Government of KhyberPakhtunkhwa
Grant No.: TF 11062 PK
PC-I Cost: Rs.I,004.66 million
Date of Coin mencement: July, 2012
Actual Date of Commencement: July, 2012
Date of Completion: June, 2016
Date of Approval by ECNEC: 29-07-2012
Loan Closing Date: 31 October, 2015
Grant Provision status in 2015-16: Rs.319.800 million
Grant utilization status in 2015-16: Rs. 150.944 million
Progressive expenditure up toApril 2016: Rs.572.797 million
3
OFFICE OF TRE DGA 9211309
DIRECTOR GENERAL AUDIT Dir: =9211306KHYBER PAKHTUNKHWA Fax: 9211265
PESHAWAR PBX:= 9211250-54
AUDITOR'S REPORT
We have audited the accompanying Financial Statements of project
"Revitalization and Strengthening the Health Services Delivery and Nutrition
Services in Crisis Affected Districts of Khyber Pakhtunkhwa under Public Private
Partnership (MDTF)" that comprises of Statement of Receipts and Payments,
Statement of Comparison of Budget and Actual together with the notes forming part
thereof for the year ended June, 2016.
Management Responsibility
It is the responsibility of Project Management to establish and maintain a
system of internal control, and prepare and present the Statements 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
Statements based on the audit conducted. We conducted our audit in accordance with
the 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.
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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 June, 2016 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 agreements.
Dated: >-/12/2016 (Javed Iqbal)Peshawar Director General Audit,
Khyber Pakhtunkhwa
5
FINANCIAL STATEMENTS
Revitalization and Strengthening the Health Services Delivery and
Nutrition Services in Crisis Affected Districts of Khyber Pakhtunkhwa
under Public Private Partnership (MDTF)
For the year ended on 3 0"h June, 2016
Page No
Statement of Cash Receipts & Payments 7
Statement of comparison of budget & actual amounts 8
Notes to the Financial Statements 9
6
Revitalizing Health and Nutrition Services in Crises Affected Districts of KP
Statement of Cash Receipts and Payments
For the year ended June 30, 2016Note 2015-16 2014-15
Receipts(?ayments)Controlled by Payment by Third Receipts(Payrneits) Payment by
Project Parties Controlled by Project Third Parties
I_ Rupees
Externa. Assista nce 5 123,447,440 171,405,768Total Receipts 123,447,440 - 171,405,768
Payments
Consultancy Sewces 6 137,344,010 363,886,768
Operat:n Expenses 17 4676,728 9608 857
Goods S 7,455,633 14,895 203
Trinng 9_ _ 1,468,039 3,371.932
Total Payments I 150,94410 - 390,762,760
InCreas e (De4 reasel in casn (27,496,970) 219S, 35 6, 992)
Ca sh st the BA.ginning ofyezar 33,272,675 2412,529,667
Cash at 'he rr;rJceof Year 5,675,705 33,172,675
Project Coordinator
Revitalizing Health and Nutrition Services in Crises Affected Districts of KP
Statement of Comparison of Budget & Actual Amount
For the year ended June 30, 2016
Not I2015416 - 201445SActual
Budgeted Amount Actual Amount Budgeted Amount Amount