NATIONAL AUDIT OFFICE WNP2/CB/H/TSEP/FA/2018 p f L September 2019 r. N1 No. JNL iP ( ~ 2 OCITh N Secretary, §J%&K OfOS Ministry of Internal and Home Af a2 261 and Provincial Councils and Local Government Report of the Auditor General on the Consolidated Financial Management Report of the Transforming the School Education System as the Foundation of a Knowledge Hub Project (TSEP) - Provincial Level 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. Acting Auditor General Copies to :-01. Secretary, Ministry of Finance 02. Project Director, Transforming the School Education System as the1 Foundation of a Knowledge Hub Project 03. Senior Financial Management Specialist, International Development Association, for information qran 3106'72. tageo ;, ade 0dn, P160m . 306/72, Gwu gst rw ntfl, ub apte .WToa,e No. 306/72, Poldmia Road, BMIUnrM ulla11 Sri La.111I +94 11 2 8 70 28 - 34 94 10 3B 22 g adtreerlgtI w .a igv1 oNATIONAL AUDIT OFFICE g' WNP2/CB/H/TSEP/FA/2018 om September 2019 Secretary, Ministry of Internal and Home Affairs and Provincial Councils and Local Government Report of the Auditor General on the Consolidated Financial Management Report of the Transforming the School Education System as the Foundation of a Knowledge Hub Project (TSEP) - Provincial Level for the year ended 31 December 2018 1. Financial Statements 1.1 Opinion The audit of Consolidated Financial Management Report of the Transforming the School Education System as the Foundation of a Knowledge Hub Project for the year ended 31 December 2018 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 the Section II (B) (3) of Schedule 2 of the Financing Agreement No. 5037-LK dated 18 May 2012 entered into between. the Democratic Socialist Republic of Sri Lanka and the International Developinent Association and Section II(B) (3) of the Australian Grant Agreement No: TF013267 dated 18 July 2013 entered into between the Democratic Socialist -Republic of Sri Lanka and the Australian Trust Fund and International Development Association. In my opinion, the accompanying Consolidated Financial Management Report of the Transfonning the School Education System as the Foundation of a Knowledge Hub Project agreed with the information provided in the financial statements of the Provincial Department of Education and Provincial Ministries of Education of 09 Provincial Councils as at 31 December 2018 and gives a true and fair view of the state of the affairs of Project in accordance with Generally Accepted Accounting Principles. cr.n =I(IfO ux . 0 & . 306/72. urisbn GJ0A t409WGp na, &Ama> No. 306/72, POWkLINwai Road, BallIarimullaI , Srii Lnn ka. 94 II 2 88 70 28 - 34 +94 11 2 8S 72 23 ahW o R o e o o at eneal Maonak wn relort Io N Al Is ONALA'DI 1Il 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 section of Auditor's Responsibilities for the Audit of the Consolidated Financial Management Report appeared in my report. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. 1.3 Other information on performance of the Project The other information as stated below does not include in the Consolidated Financial Management Report and my opinion thereon does not cover the other information. * The Consolidated Financial Management Report for the year ended 31 December 2018 required to be submitted on or before 31 March 2019, according to the Circular No. MOFP/ERD/2007/2 of 07 August 2007 of the Ministry of Finance and Planning had been submitted for audit only on 13 June 2019. * According to the information received, allocation aggregating Rs, 18,845 million had been made to implement the activities of the Project during the period of the Project and out of that only a sum of Rs. 13,812 million had been utilized as at 31 December. 2018. Out of the allocation aggregating Rs.1,557.73 million released by the General Treasury for the Provincial Ministry of Education of the Central Province during the year under review, only a sum of Rs.1,317.67 million had been utilized as at 31 December 2018. The proceeds unspent aggregating Rs. 240.06 million had been distributed to the Zonal Education Offices of the Province on 31 December 2018. Further, out of the imprest amounting to Rs.180.42 million made during the year under review to the Ministry of Provincial Education of the Uva Province, a sum of Rs.178.99 million had only been spent as at 31 December 2018. * According to the schedule 01 of the Financial Agreement of the Project, it was expected to achieve Disbursement Link Indicators under 03 main objectives of promoting access to primary and secondary education, improving the quality of education and strengthening governance and delivery of education services. The following observations are made. 2 d60m) &S63- M)W)( iNAT IONAL AUDIT OFFIC 1. (i) According to the Economic and Social Statistic of Sri Lanka-2019 published by the Central Bank of Sri Lanka indicated that the school system of the island consisted with 10,175 government schools as at 31 December 2018 and out of those 3,046 schools are remained below than 100 students including 503 such schools in the Central Province. Further, 79 schools are remained more than 3,500 students including 34 such schools in the Western Province. Further, according to the information made available from the Ministry of Education, 101 schools had been closed down in 21 districts during the year under review. (ii) According to the information received from the Ministry of Education, the approved cadre consisted with the posts of 16,512 Principal Service and out of that only 10,776 School Principals were remained in the service as at 31 December 2018. * It was revealed at the detailed audit tests carried out at the provincial level that the assets procured out of the proceeds of the Loan had not been utilized by the Provincial Education Authorities for intended purposes. The scientific instruments procured during the year under review at a cost of Rs.13.07 million for the use of 45 provincial schools in the Sabaragamuwa Province had remained unused by the respective schools, due to inferior quality of the equipment. Further, there was no mechanism established to monitor the usage of equipment procured by the Project and distributed to the schools island wide during the period of the Project. 1.4 Responsibilities of management and those charged with governance for the Consolidated Financial Management Report Management is responsible for the preparation of Consolidated Financial Management Report 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 N ATIONAL AUDIT OFFIE NAOSL I0\LAl! uc 1.5 Auditor's Responsibilities for the audit of the Consolidated Financial Management Report My objective is to obtain reasonable assurance about whether the Consolidated Financial Management Report as a whole are free from material misstatement, 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 Consolidated Financial Management Report. As part 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 Consolidated Financial Management Report, 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. 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. 4 NA(S I NATIONAL AUDIT OFFICE 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 funds provided had been utilized for the purposes for which they were provided, - 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 and Grant Agreements had been complied with. R.M.J Ra hn&aka Acting Auditor General 5 CONSOLIDATED FINANCI MANAGEMENT REPOR 1.1 Education Sector Development Framework and Program ESDFP) (IDA) World Bank Loan No. 5037 Transforming the School Education System as the Foundation of a Knowledge Hub Proj ect (TSEP) (Provincial Educational Sector Expenditure from all Sources of Funds) Period: January -December2018 d: Ja e mI.2 18-'" � � ' � ЕаигвИол 5есшг иечеlдРгцМ FcwnllьмгА епд Ргацат • " , S1oA€ wocld ввпk lа.п Nл. 9П97 - ' �тпk�вгеа wипл+i Кsлп.еет.мнвРпп ' ,; � � , ;то;а€нг,чил.€еаи"г.U,плisеппгЕдiепдпvreептацsаыспеоеvепа,� � � , � � ' гегwа:lьпиагУ-vесетьегzоlв � ' aresa:<ыиw � Wer.ern Свппаl xa5ou[hem M1Еаг[ет К�Niегп NoпhWeпem NoeS1c[ecctral �1чь цbarngamatr,a ат5и Тел1 vипЕ€1с07 Рдеlv=ы Pмels5a� ' Poe;SSц Рме13ав1 ,, Рое[з191 ;э9а1 гаЕiчахl Рм6lсlг� РоЕ(аБп1 Рмеlzт� Ров;х131 имЕ[ыа� Рое�6и1 гм¢Vaa) еоЕПц1 РлчЕ[вт� Ppe�sall lsss0z€ча цао с.М,пеi ' г ' II� ЕтоWтепц а� «,а_5,9&?.:53 П 1],167й1о,оС2 19,а17.1Э2656 � а '17522.6756i=+ `_67793 1a,F73455182 - '_5.'л$6E3J8 9.Ь90Т_9,цд Sс,374,БрЭ555 0 13,553ЮS,2й2 12824706 ]23, ]3 Б❑х 5chael Lnifvms 3� 0 о р � а а 0 " а 1 0 0 с с с с с а а I а I U 0 л гьпднеqе€:€ггпп 9 с а о ~о е о а а о о е sss9,aeьl а а о о sssэaвs - ЕьРепдiшге-Nоп и I " ` � А � i1I � ' . реп0пвоеппrs � i � V lлгnег емлпwВ& � _ • n�co-io€ ❑? а с q р � о. о а с о а а о . � ° � _ 7 у1 огhегРесчгreпг � - - . " в� Expenaiwre - ' ' -• ❑ � gцl,rg?.1в9 с 561,c1],993 � 6955 27б 0 5315б6Сн'З I 1б3.с19.20а -•�аЭ4591,с19 ❑ 2739ц1,3в4 40.96$,1й2 а х7127 Ьэ2 i1 вь'_х15,7]5 1L Э58 5❑B32S3fi6] япzа€о II . , Е.rрепдiшге I - i ^ с� о о ot а а а с1 п о cI о ❑ д о о о а о II � � O:hcrCapiul 1I € ' f�Fend�гure 1` � �. � 5 э z.эьс.,S'_ 1 osvs,aчo sаь ч1ь ьо0 о' !:о7 эо1,❑9Е 2s,бов х75 о вsl3ао:ас п asz 1754эs х❑Э] xz 2aa s.4s9.sx xz0]рsвдlв 21а ьоа,lэJ азэ пs� L; � С 7ssslxвъ о о 1195а s0х.Эг11 , I Е о э.зьхэьь,ичь;I гг,вьо,57э.оз1 5зьsls,ws v.]4я,аз0.вч7I l,1в'1.ЭоLая6 14.Бвs,эzд,га7 а 1з,7СЭ,7аг.а95 !65.sвг,тв vs,чes,az;6s5 г,Б37,аи20с ц,6а0,ц3.5ю йг37р5g,11в 1о,зс7уэ7,737 сс.;оь!,5ч7 1qьа5,в79де7 а,75ч,51ч�75 ц,вхучц,nt] ц,7о7,о6а 1а1�а7.97оря7 qпгаl Енрепдбиге 1 1Э1 _ Кога: РМЕ , юvincfal4LLnESiгу ef ЕдиеаЦеп 9 JO � " П а l04 . а а 0 0 а РоЕ агаrгплаl oegar:menidEd.ealien , ь ' .- . � л � •. . , '-- � 1 „ 'г-� глге ваiеreпсегп '� сsгы 1ли �пsР z епе zW' ' - '' я:o-7. z111. г�21 исР Pie 1{Ргое o6sa11 Рюв' Звм иiаис аРямргiаусо wаСl;свн�:е1 i -wrr,г ���€� ilнlgг.lrehгcd гssPZ{А€Р ' цлi;wq Aw1�ne'Во€ Aгaal3weesl �"гlвгпв'аа1 � Nг.РатЕl;дll11 АсаllРгаВ'иь1 AcP7.lAI1] AcnYVSlfy ацргагццоп .цс жссспг Fюеглт з1 � lппег+т-вы . 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' - - ' '_- WPCT-1 Appropriation -Account 2018 Expenditure Head No. :108 Western Provincial Ministry of Education, Cultural and Art Affairs, Sports and Youth Affairs and Information Tedmology (1) (2) (3) (4) (5) 4 Cd 0 Supplementary M Transfers as per 0 Financial Total Net Net Result Balance/ Programme Name as stated Alloca ons as per Provisions and 0 U z in the Annual Financial Annual Financial Supplementary Total Expenditure U Cd Regt lations 30 and Ailocations (Excess) 4-5 Statement Statenient Estimate 32 (+/-) 6 r Allocations Z 'd CU > V 0 Cc "U p-, dt. 6z- Recurrent 03 Provincial Council Admiiiistratioi -121,10S 000 0 3,200,000 121,109,000 116,811,579 4,297,421 2 -3,200,000 90 Entertainment and Sports 82J66,000 0 2,j50,000 82,166,000 81,158,616 1,007,384 3 -2,550,000 91 Cultural Development 42,879,obo 709,600 42,879,000 41,299,073 1,579,927 4 -709,600 ISub Total (Recurrent) 246,154,0001 01 01 246,154,0001 239,269,26$1 6,884,732 CUpital 03 Provincial Council Administratioi 709,350,000 2,767,870,000 45,400,000 3,477,220,000 3 362,360,R6 114,853,104 2 -45,400,000 90 Entertainment and Sports 11,400,000 0 0 11,400,000 10,599,780 800,220 3 91 Cultural Development 0 0 15,150,000 14,495,150 654,850 4 Sub Total (Cal 735,900,000 2,767,870,000 01 3,503,770,0001 3,387,461,826 116,308,174 Recurrent Total 246,154,00-0 0 0 1 246,154,000 239,269,269 6,884,732 Capitt Total 735,900,000 2,767,870,000 0 3,503,770,000 3,387,461,826 116,308,174 Grand Total 982,054,000 2,767,870,000 0 3,749,924,000 3,626,731,094 123,192,906 P-- F Appropriation Accounts Statements ielated to detailed prqgramm ls, which areprestrited by the formats WPCT 2 to 8 in page numbers 02 to 40 and Gtber relevant notes from Dumber 41 to 47 are considered as contents of this same AF-r- A I e, V certify tfiat & numbers contained in this account', 9ther deLatiled statements and other notes are accurate and they have been fLconciled with the Account books ofthe Treasury and they have been confirmed to be accurate. ........................ ........ .......... ....... .................... ............. Chief Accountanl/A=)LmLant Accounting Officer Chief Accounting Officer Nlame: Name: Name: Date: Page Pmjo.'Ution: Designation: WPCT - 1 Appropriation Account - 2018 Expenditure Head No. 126 Name of Ministry / Department: Department of Education (Western Province) (1),(2) (3) (4) .6(5), N () Net Result Supplementary Transfers Allocations as per .nBalance/ > P rcvisions and According to ToaNe t Title of the Programme the Aninual Pdionad Acrigto TalNt(Excess) with given in Annual Financial Financial Supplementary Financial Allocations Total Expe(diture Blocked Statement Estimate Regulations 30 1+2+3 a 'Statement. * Provision 5 .. Allocations and 32 (+/-) 11+3+4) - 6& Rs. Rs. Rs. Rs. Rs. Rs. Recurrent 03 Provincial Administration 844,965,000 110,790,000 955,755,000 937,323,089 18,431,911 02 80 Primary Education 6,105,902,000 -600,000 6,105,302,000 6,093,575,545 11,726,455 03 81 Secondary Education 16,253,990,000 -107,790,000 16,146,200,000 15,755,260,075 390,939,925 04 Increasing Access to 87 93,926,000 andparticipation in Eduediion (7,500,000) 86,426,000 84,305,933 2,120,067 05 ISub Total (Recurrent) 23,298,783,000 0 -5,100,000 23,293,683,000 22,870,464,642 423,218,358 Capital 03 Provincial Administration 5,500,000 5,100,000 10,600,000 10,508,390 91,610 02 80 Primary Education 0 0 0 0 0 JSub Total (Capital) 5,500,001 01 5,100,0001 10,600,000[ 10,508,3901 91,610 Total of Recurrent 23,298,783,000 0 -5,100,000 23,293,683,000 22,870,4641642 423,218,358 Total of Capital 5,500,000 0 5,100,000 10,600,000 10,508,390 91,610 Grand Total 23,304,283,000 0 0 23,304,283,000 22,880,973,0321 423,309,968 Detailed Programme Appropriation Accounts and other detailed Accounting Statements in WPCT format Numbers 2 to 8 presented in pages from 02. to ...39 ...and other. Notes presented in pages from ...40...... to ...48...... form an integral part of this Appropriation Account. We hereby certify that the figures in this ccount, other detailed statements and Notes are correct and relevant accounts were reconciled with Treasury Books of Chief Accountant/ Accountant Accounting Officer Chief Accounting Officer Name: Name . Name Date : Designation : Designation [2 Date Date Page 1 . .i ' '� . ' . � , . ь, -� � , ' а -' . � � ..• �as 8б � . . СSСА - 2 (ii) ° 201� a�e9г�OlfS 31 �3 �е"тesai е��5е�с� ези�,т1 e�cs�� ��эк�сs �?�а;�гт � " а е�с,��9 г�� �оах,�. . • �®этzsэ=тэс3f о�,�эbые�5гбсуве�� ®�т��с?,,т��Т.а5 �эbс:э�вг3 т® т�х �~' бг. - �т�э гясч •� r5® � ��с sэ ®г� • g.г�. �чc�вrzii • _ �Q�� 9��у� Q®эй�2S)аФ� (���G�J) �г�: е��:�. ��счб �э�'�zn ��ёlгсs ���дг9 �j.a. 30 �1бг' ��1 с��г� 9��i д�эг�� ���7 ot�,�эl5�aiel,i q�oc�3�гv � a�ai �siS� �ге�то�9�г� � ��� о€�8� ���в e5es� �zбг ®J е5�ч�� g�ar�J (��Q) �гсэlг�в5 _ (�=вzii� . о� �35 �o�c�l е9с9�� иi�аёЭ � {т3�э3езэсвэа �Геа оGез . � еч��а3 ���1 (f) � ' �2) � (3) 4)�{1) 2 З) . (5) 6) (7)=(5)f(6) (8)-4}-7 � )=(н}�(а}*юс 9 � ечс.тт - 10 ��эеs3 саэ�W ��3га ею�ЕSг�� g�ie� 2601 ' 13 � 75,000,000 211,918,543' - 2$5,918,543 279,418,543 - 279,41S,э43 7,500,000 3 2602 13 225;000,000 .[4,00_Q,000 - 2Э9,000,000 237,г16,311 463,770 2Э7,680,081 1,319,919 1 _ - - 2603 � - - . - - - - - " г604 - . . - - - - - � 260э ' - - - - - - - - �606 .. - _ - - - - - . °_- 2б11 13 .=4,000,000 - - ;-.- 4,000,000 1,995,420 876,525 2,872,944 1,127,056 28 е�е�� (�+гj 3D4,000,000 225,918,543 - `�"529,918,543 518;631,г74 1,34Q295 519,971,568 9 946,975 2 вс��.� - 11 r�oc�� г.хsэ�а® . и �701 " - - - - -' 2702 l� . 13;384;Э40' � - 13,Э84,340 38,7�0 13,345,590 13,354,340 - _' 2703 l� Э,�60,500 - 3,560,500 � 3,�00,050 50,450 3,560,500 - - 270�1 _ _ . _ _ - - - 2715 - - - - - - � r7®�� {�г) - 16 944,340 - 16,944,840 3,538,500 13,406,040 15,944,840 - - �где�с��i 86 � , . 4э�гs �э�сsfез�счаi� �� r�w�a (�+�э+qг+�г1 . � ЗО��,�ОО,ООО ?4г 863,.i83 s - 545,863,Э83 522,170 074 14,746,335 53б,916,40$ 9,94б,975 2 �а-.� iJ;��� е� �m�r; (е���� з-11] 301_000,000 г4z,sбз,з8з ' - 546,sбз,з8з s22,170,074 1а,7аб,эзs sз6,916,а0в 9,946,97s г ' � � . � ��эw �а� z�i�WэB� ��эв� с��zоэг'�8! • - • ���� (9�с�]! o�1�c�iaei l��,c-s) � '' �J � vnz,sjz'tsaz'tka'jsfcAпdyq � , . � - �д7С9 . . . . . . . . . . . . . . . . • " , � '' _ ' - �� 6 л �- � ._._ , _ . ,. -_ ...._ . . . . . _ _ _ ...�. .., ,. . - - _ . .... .. . _ - - _ - ' _ - . . . . . - � . .-._.,. . ._ .. .. . ... . . .. . • . . ..- � -'д' 1'. - . ,1 � . . . . , rf . . . _ !' - . � - л ,. � ��. , , ' .�i; ":А , - . . <�Л�, - , .. . � � �. . . . , . � . ...h л . CSCA-7 . п � � _. � ' �о1� вй.сг��б 31 �ваЭ�3 �De�eьj дt5е.г� ��,т1 �®с7� 4'��] eimG,S [51б]=r� . -':? х� "', е5с���, �ёS� ���w � а52 4 . ' Qг'71a�5i�d�-, в�4�f5ргв�9ь?,е8ве5f gгс��т в�� avScu�er3 т� е�® �Fl. гтl®� в�®г%.msiвScgд - . ` 4с ` 8�[5i�г гРгеtтв5t��,з� '� �®диа 4гдтв�гg вn� � ®с�б� �гдтв�вSсg ��g ���Гч� - о�,®а3 ®о�, , е.т�в�76i т�7 �'io® вае�. ё9а® '�.о. s0 7г4г 639 � c9g�r св�S� g� е9г��® Qa"3�iwJ (�гsi�73�71 е7г©ex7mei с;��г� _ Ь} ' 2 (;) 4)- 1}+ 2)+ 3) 5 Б)- 4)-(5} ' , �. , , Э � _ , , - ё�zдdc7a�ai {1) �(i) са�бгд�твг 561,826,040 � - (6,303,215) »5,4?2,78э 554,418,9э5 b03,830 -_ ' " (2) �кгiс�в� - - - - - - iег� е:а•и�д 56L,835;000 - (6,803,?1S) 56�,022,785 5�4,418,955 503,530 i . дгае9г�гг�г (21 �П) ��агдbеnа� ` 6,693,8?5,000- - (336,6�6,922) 6,467,169,078 6,344,944,988 122,174,090 i . ° , If21 �1ci�a, _ � - - - - - � _ , i "' _ , , i iee� г��д 5;593,836,D00 - j (2?6,556,923) 6,4b7,i69,078 6,Э44,994,9$8 )2?,174,090 � � . . - " .1:ff3 . - . дге7®с�сйаг 13) f1) �а�бi7Сгта� ' 10,�F39,848,000 10[,000,000 ZO?;CS6,075 10,733,�34,075 10,597,316,470 i36,317,60Э н � � .. �� - � ��2) �lciic`1w , . , _ - ` - ., - - - - , _ � 1е� ��� to,a?9a�1s,0oo 101,ооо,оо0 � zaz,бsб,o7s 1о,7зз,sз4,07s 1о,s97,з16,а7о 1з6,?г7,боs '" ё]г®mF?®т (�) �[i) сsтбг®f5mm � ;а,322,000 й - (5,323,598) 28,993,�}02 28,832,435 , 165,967 � g l=) �)С'л3F7. S1 ^ ' . - . - � - - - - - .. н � Ie� �wд ;д,'?�3,000' (5,22Э,598) 25,993,40? 28,832,435 165,967 1 - ,� � ., � й�рr�шер (5) i(1) �вг[гр7�,та, 1Б8,(17b,090 - - З3,997,660 224,073,6b0 ?�3,&75,049 197,6i1 ,' " � - � I27 �zc��� ' - - - - - - �е® г�.� 183.076,000 - 35,997,660 ?24,073,66i7 323,876,049 197,6i] �а� ,е�е�д 17,907,793,000 101,000,000 - 18,008,793,ООб 17,749,438,897 259,359,103 � ...................... � г � gг�г� ё�@п ��аго� �агт с��е�сЭеsгоf , . е�ди� f?е.б)1 гу:��.ыс`5es (?�б) л , .. �� , : 2ais.na'ге ' ' ` ' i_�.1 - - -�-�-�--- - -- - - - -- � . - - ---~---------- - - - - -----------",..-.- -- - - � - �---... _ - CSSP 2(i) Statement of Expenditui-Aby Programme Expenditure Head No: 308 Ministry of Education, Land & Land Development, Highways & Information PrQgramme (3) Programme (50) Pr visions Provisions Total Expenditure Code Supplement Ann'al Budget Supplemen'ta SPFR 30132 Total Net Expenditure Annual ary SPFR 30132 Total Net Expenditure' Expenditure ry Estimate Budget U Provision. Transfers Provision Estimate Transfers Provision Provision Provisions Provision (2) (3) (4)=(1)+(2)+(-3) (5) (6) (7) (8) (9)=(6)+(7)+(8 (10) (1IMSM10) Otiter Capital Expenditure 2501 - Restructuring 2502 - Other Investments (PSI)G) 408,000ibOO 347,628:749 755,628,749 693,905,878 0-5 000,000 475,000,000 413,395,218 1,107,301,096 2503 - Corain cncy Services 2504 - Investments by lint ministries 2,000,000,000 2,000 000,000 1;017,525,390 1,017,525,390 25G5 - Preparation beforc Procurement 25 07 - Research & Development Grand Total 2,517,000,060 353,756,297 2,870,756,297 1,824,629,019 05,000,000 475;000,000 413,3395,218 2,238,024-2-37 eut & Capital Expenditure 2,634,63 . 3,000 353,756,297 2 998,389,297 1,931,847,402 875,000,00n 875,000,000 795,583,611 2,717,431,012 .. ... ...... ... .... ....... ... ..... Chief Accountant/Accountant Date - L5 14 у , �, • . ' � �ч; � . .' - ' CSSP 2(i) . . r ,. Staterпent о£Expendituг-e by Programme Ехрспцil['иге Не:эд No : 310 - �птс оР 5onthern, pravinciггl NIinisкry ! Depлrtment : Bepartment l7�Едии[iоп-5оц[Ьезчг Yraыince Ах- " Рпи9гзиуте (88) ' Ргоgгаеьте (2) � ' PrЬvisions " Pravisians ' , . � • . . G Tata1 � _ - АппиаЕ SupplemEгscy SPFR ТагагNе[ �xpcndimr Avnua! �upplemenгnrSPFR3el32 Тп[N1Ve1 Е'ЯРпдiгиэ•е Ехрепдitиге -. :° Ехрсидiгиге Содс 8uilee[ ry Escimпt� ''30G2 Prnvisio,p - е Hud�et у Es[imate ТгдатГегs Provisian .. PravEsiun Prurision Тггпs£'ers • �. ProviSinns Provision (�)={1)-Кг)+ (у�(ti)�(71} (гЕ•аз)= , , (11 (2) (3) (З) - ' Г) (б) � (7) (в) ($} (гд) {8)+(т}+ (1г•Яр1{11ioz) _ � Rгипгс•ги�хрепд;ггvс � , . Pcrs-опл! Егпnlитсигs � • � 1Я❑i - 52!:ле5 С Wa�eS 3,322,Яаа 9 0 3,322,0aU fi8fi,37Z 'о 0 0 � 0 4,9❑$,Э77,0$7 • � 10С2 - Ore;tine S Holiday Раутепц С , С о - с 0 9: ,� о 0 а р 17,71Э,74с , 1 ЯСs - Othc: hilurvance5 9I6,GCa ❑ - 0 916,аа0 197,77? д ❑ ❑ а ❑ 4,а94,а41,829 . Тг_г}�c�E1in•аЕ�лепSеs - 1 iL`i -�огге5=с 18,о❑о,ССа - ❑^ 9 18,ааа,ааа 17,681,Б37 , а С а С ❑ 39,21а,94Д . �цпz:иеь . . iЗП! -5;a;ioneгySOflirefiu1uisiзrs ❑ . Р. � 0 , 0 0 0 ' {1 а Я 21,413,1Я4 Е'L'1-Fud Q С fl 0 а а ❑ ❑ а 1�,173,211 � � E39i-Oi:cr5+11пвГп�^ д Я а, 0 ❑ г б ❑ а д 7fi9,845 \3аiгигп:пгге F.xnendihгre " ,, . . .. liег -\'с?:iclе5 0 � 0 ' Я а ❑ .. о 0 а ❑ Ъ2,Э$$,34! - 1Э❑2 - Р1ат апд Machinery � � � 1_Gu:�r:eг;[ - а �0 ❑ - � " 0 д С • . 0 ❑ ❑ а 2,486,191 . � 1 Эс3 - 3_�:iдгr.г_:5 а ❑ ❑ ' а С ❑ а с а ❑ 4.Б4Э,1z1 i Эсо - Qca1i[v Enpus 0` 0 0 , а - а 0 ,`.0 - с о 0 44Э,4Э2,17❑ . _ �;_'.5' i: „ Сипп�sсtс:аl5сп•iccs _ ' ;'.,�;, г- 1-0! -l [ап5роп о о �. ❑ Я о а ��- п� � о С а 24,249 1дС2 - Po5ts13 Соттипiсч[iип Эса,❑С❑ 0 0 ЭОа,ааа 195,2а9 С а а а ❑ 17,887,882 • 1�С's-E1ec[;ci;yaL1'ater ❑ о•• и о ❑ 4 Я Я���•г�, ❑ о 33,215,ц7а - � , 1;дд - Kcпts � LocaE 1 a�es С - С� 0 ❑ С а- а р 0 ❑ 7Б6,145 Е=д.-ом�;s а а д о n о а а о С 3sssь,zl9 *' Тг:иуsfиг5 ппд Ггапгs � • , _ 1?С1 � 1�'с1{ше Рrоgrипиге5 а С 0 '° а � 'д • а п а п 1б,5о6,5а0 . - О[iггг Rerurren[ Esnenditure � � ` � 170? - Соп[i;гgепсу 5емсеs 0 г `0 - '0 , 0� а С 0 0 ❑ п 6,714,884 _ Gr.uyd'$'о[а1 22,53В,❑оо 0 ' а 22$38,ооо 18,7fia,385 о Л 4 0 0 i4,ББ3,7};,932 tupiau! tц,спгliици - Rch:кhiFj[:цiо[г Flтт�иу,стсп[5оТ • � � '� Снэьit:д.-цкгг ' . �..}'r� zact - ыпдггп� S 5nucture5 о ',- а ❑ - Я Я Я а �' с ❑ о 8,14❑,БЗЭ 31С2 - Fипцгиге �s ОЕ1•[се Еqцiртеггк С � С ❑ - ❑ ❑ р е ❑ а 0 8,87о,952 3 i 63 -?lгг.;. iLg'ZT 99SSL5SS 000<9126'1-06'5 (ts) ZTZ,tLL,sq ssz,ET8,0<2L,s 1-9i7'195-17TT£ (000'000'17T) WIjs,oZL1,2) 000SWET6S Pý) 00£'96£'£17 DOESSE,EV OOE'96s,ts 000,000S ZTV17i1,FE 556'9'Ktl'LEI'E 19VTEVTLL'£ (000'000'iý'C) WEIBSTTtTT) OOÖSÖE't,06'£ cs cq -9 C- cp C-t WS) -COC-ciulc Eýý6,69,j,ol 861170ESS£ TZL1719S9E OCWZU'T (61-E'ZSO'ILS) DObSEVS0i7 GUmg PV GZ6'ZtVT TLO'1579S 000'000'TT (00o,ooo,61) coo,ooom. "6'9ZES TU't7L9SSE OOWUC (64VZROS-l) 000'9ýVSLE (lj (E) ýgcqcggcp-le (s) (EWEWTMH (El @9F ýpr@ oak OC2 69nq)bc)q S2MSC2 ME.9cci ncO QQ",ý5 cq» OE 6Z VDIGGV-k Lqprýccqå pceu Cza ea&ýacåDQ2QCnbolpewczcac,eb epp 93c39 W (pbd) P9"cG(6)"Eb:a@ /g9ocœÿ3cs toce /gceOg~ sc&@ me gcGcrg e4o gcGpDF @e4p- Wes cc pm Dw ig ETb GoGcPeG Go lp?pccze ceg Qq 'co °(SæSQ @@Qg ce po tzæupb wPp b p p~aeb pa2b cCGPb 9E g 10 ý°b 9 pc2oGo æm 19 ps p e p29ýc $gQ9ECa C eb 3pb 9-pq c?q G - p CcGp ]z G8 10 o 9Ot'S' £It,6L-0'LoliI 61t'ZZ6'06S't 0 6IE1, T 000'SU9'19,1 zSýL'SS,LSZ L69'99'£tt 6tt'L I1f,00t 0 611T'LTttLZ1 000'OtYO'fLS 169'190)'Ctt 6tt'Ll-t,'OL' 0 611I'Ll -t'L 000'000'ELc (z;) 0 0 0 0 0 0 C Gen C - - (9g)CcQG(l) 6017'£-Z ItU'SsýZ's OEL'ogztgs OI6Z0'I 000'SL 0 0 0 0 0 0 60VZ Oie,ýzu 0EL'08Z:U 8c&SZ' 10 000'lIýrcLý C2P I (09) -sc2cc £tS'I,9~zz S61tZ9t.'s09 OL-Zx'rUS Kt'60'l- 00'006'l 000tS£'WR - 11L9M6ý9 6Tt'196t1t- 000'Lt6'RE9 0 0 000'Liz6'8E9 C2æ() tOut9Lt- 990'108'L61 OL:LtZ'E61 G£L'6Z:'l- 000'o06,1 000'L0t"z6I 1~j9 ()C)~~ 969199 @Sc:SJOZg G@P Meal cc.9C5 CanQ p o p 5g j£ geZbSZT0Z 810m@" ACA-2 Summary-of Expenditure by Progfamme for the period ended 31st December 2018 Expenditure Head No 711 Ministry / Department / District Secretariat: Uva Provincial education department Rs. Supplementary F /Net Effect Annual Budget FR 66/69 A Estimate. Total Net Provision Total Expenditure Savings / Provision i Transfers provision (Excesses) Title of the Expenditure (1). (2) (3) (4)-(1)+(2)+(3) (5) (6)=(4)-(5) Recurrent ;__ 03 Administration 586,991,000 - (51,670,000) 535,321,000 535,183,181 137,819 80 Primary Education 3,350,354,000 - (206,400,000) 3,143,954,000 3,143,648,893 305,107 81 Secondary Education 6;4 ,277,000 197,170,000 271,870,000 6,965,317,000 6,964,470,336 846,664 Increasing Access to and 87 participation in Education 9;500,000 - (8,150,000) 1,350,000 1,307,628 42,372 Education, Planing, Government. 88 & Services 7,000,000 (5,650,000) 1,350,000 1,265,149 84,851 Sub Total (Recurrent) 10o450,122,000 197,170,000 - 10,647,292,000 10,645,875,187 1,416,813 Capital 03 Administration 1,000,000 - - 1,000,000 - 1,000,000 Sub Total (Capital) 1,000,000 - - 1,000,000 - 1,000,000 Grand Total 10,451,122,000 197,17090007- 10,648,292,000 10,645,875,187 2,416,813 Detailed Accounting Statements in DGSA forrnat Numbers to presented in pages from to and other Notes presented in pages from to are integral Treasury Books of Account and foundcorrect. Chief Accountanting Offic&r Accounting Officer Chief Accountant/Director (Finance)/ Commissioner (Finance) Name: 'Name: Name: Designation Designation.: Date : Date: Date: (2)g&2da oÖ80,00,00 1,80,00,00b1e20,59,81 52,49,-5 2018 new06,3 0 1DCý 80123533 245405 (24 55DZ q ,90 755C5 e3d34,C 63 pcG .ed. 66169 @oc åC cý