&ti&Ce C -n t4& L A PY)fOAN 10-A 08 OCT 2019 2 19.10.08 PL/16/06/12 Chief Financial Officer, Account Branch, Provincial Council and Local Government Division. Report of the Auditor General on the Consolidated Financial Management Report of the Second Health Sector Development Project for the Year ended 31 December 2018 I am sending herewith the above Auditor General Report for your reference and necessary action please. S.P.Wijerathna Internal Auditor (Project) NATIONAL AUDIT OFFICE 'V- 7WNP2/CB/HSHSDP/FA/2ft ' eptember2019 My No. Your No, Date 0 2OCT 01 Secretary, .eo Ministry of Internal and Home Affairs iho 0 2 "T2019 and Provincial Councils and Local Government Report of the Auditor General on the Consolidated Financial Management Report of the Second Health Sector Development Project 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. I- R.M.J Rat ayake Acting Auditor General Copies to 01. Secretary, Ministry of Finance 02. Project Director, Second Health Sector Development Project 03. Senior Financial Management Specialist, International Development Association, for information q.2n 306/72, eco D cmd, adM@du uonmi . 9o. 306/72, Gu itrT u u!41, u. 7 eb0, aomd-aB No. 306/72, Polduwa Rond, Battararnula, Sri Lanka. +94 11 2 88 70 28 - 34 4 1 7223 )ag@aditorgeneral.gov.1k www.nfos NATIONAL AUDIT OFFICE --- 2". WNP2/CB/H/SHSDP/FA/209W9J 2. September 2019 My No. Your No. Date 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 Second Health Sector Development Project for the year ended 31 December 2018 1. Financial Statements 1.1 Opinion The audit of the Coisolidated Financial Management Report of the Second Health Sector Development 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 Financing .Agreement No.5228-LK dated 19 August 2013 entered into between the Democratic Socialist Republic of Sri Lanka and the International Development Association. In my opinion, the accompanying Consolidated Financial Management Report of the Second Health Sector Development Project agrees with the information provided in the financial statements of the Provincial Ministries of Health of the 09 Provincial Councils as at 31 December 2018 gives a true and fair view of the affairs of the Project in accordance with Generally Accepted Accounting Principles. 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 Financial Statements appeared in my report. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. 4r,, 206/72, ouir3 t o*'S, e.-)*;h1c4V (5=5 2ws ls. 306/72, nLr ffu e30, Uu rp5b=6a, ftedimh No. 306/72, POICiWA Road, B3uttaraInTILLn1, Sri LanRa. -94 11 2 88 70 28 -34 +4 11 2 88 72 23 .o a jaudilorgencral.gov.1k mvNvrzo91.gov1k dam aimaJ5 m)3)tOco NATIONAL AUDIT OFFICE NAOSL 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 to the Auditor. General on or before 31 March 2019, as required by the Circular No. MOFP/ERD/2007/02 of 07 August 2007 of the Ministry of Finance and Planning had been submitted only on 13 June 20.19. * According to the information received, the allocation aggregating Rs. 4,135 million had been made during the period of the Project to implement the activities of the Project, including the allocation of Rs. 67.80 million made for the Operation and Monitoring Supporting Unit and out of that, only a sum of Rs. 2,931 million had been utilized as at .31 December 2018. Out of the. allocation aggregating Rs. 974.40 million released by the General Treasury for the Provincial Health Ministries of the North Western, Central and Western Provinces, only a sum of Rs.651.19 million had been utilized by the respective Provincial Ministries as at 31 December 2018. The proceeds unspent aggregating Rs. 323.21 million had been retained in a Provincial Fund Account maintained by the respective Provincial Councils. The detailed audit tests carried.out at the provincial level had revealed that the assets procured out of the proceeds of the Loan were not utilized by the Provincial Health Authorities for intended purposes. The instances observed during the course of audit are given below. - The office equipment such as computers, television, chairs and centrifuge procured at a cost of Rs.3.32 million and expected to be distributed by the Provincial Director of Health Service Office in the Sabaragamuwa Province to the Divisional Hospitals and other health institutions had remained idle for over 06 months. 2 NATIONAL AUDIT OFFICE . NAOSL It was observed that the Emergency Treatment Units constructed at a cost of Rs. 3.03 million of the District Hospitals at Weerabugedara and Atharagalla, Maternal and Child Health Clinic newly constructed at a cost of Rs. 1.20 million at Bulnewa and other Maternal and Child Health Clinics renovated at a cost of Rs. 1.69 million at Thennakoongama, Degalla and Nugawela in the North Western Province had remained idle, due to shortage of staff and other necessary equipment. Further, the medical equipment such. as Cardiac Defibrillators,. ECG machines, Multi Monitor and Oxygen Regulators etc procured by the. Project at a cost of Rs. 4.23 million for the use of Emergency Treatment Units of Divisional Hospitals at Weerabugedara, Gonigoda and Galgamuwa had remained idle for over one year. - It was revealed that 08 Defibrillator machines distributed to the Divisional Hospitals in the Central Province at a cost of Rs. 10.53 million had remained idle for over 03 years, due to defects of the batteries supplied. Further, the Defibrillators, Auto clave and Gluco meter procured at a cost of Rs. 2.30 million and handed over to Illukkumbura Divisional Hospital in the Central Province had remained idle, due to lack of necessary accessories and other equipment. In addition, the surgical instrument procured at a cost of Rs. 1.25 million and handed over to the Divisional Hospitals at Gammaduwa and Kahawaththa in the Central Province had remained idle, as there were no Emergency Treatment Units established. It was observed that the construction works of the building for an Emergency Treatment Unit and Dental Clinic at the Divisional Hospital of Udawela in the Central Province,had abandoned halfway, due to lack of proper access roads to the construction site. However, a sum of Rs. 12 million had been spent by the Project at the time of termination of works. Further, Mental Rehabilitation Unit established at the Udagama Atabage Divisional Hospital at a cost of Rs. 3.18 million had remained unused for over 02 years, due to shortage of staff. The Emergency Treatment Unit of Divisional Hospital at Illukkumbura in the Central Province constructed at a cost of Rs. 2.63 million had remained idle, due to the lack of access facilities. 3 NATIONAL AUDIT OFFICE * The Emergency Treatment Unit at Kongahawela Divisional Hospital in Matale district had been constructed by the Project at a cost of Rs. 2.74 million in 2016 despite the information published through Government Gazette Extraordinary No. 1793/18 of 29 January 2013, as an affected Institution under the Moragahakanda Kaluganga Development Project. According to the Project Completion Report published on 29 March 2019, the physical targets of the Projct under 09 Disbursement Link Indicators and 11 Non-Disbursement Link Indicators had been achieved at the end of the period of the Project. However, the Economic and Social Statistic of Sri Lanka- 2019 published by the Central Bank of Sri Lanka indicated that the public health staff of the country attached in provincial level consisted with -only 328 Public Health Nursing Sisters, 1,720 Public Health Officers Who responsible mainly to maintain the public health targets in the country in sustainable manner. 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 Consolidated Financial Management Report 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. 4 NATIONAL AUDIT OFFICE NAOSL 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 misstaternent, 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. * Evaluate the overall presentation, structure and content of the Consolidated Financial Management Report, including the disclosures, and whether the Consolidated Financial Management Report represent the. underlying transactions and events in a manner that achieves fair presentation. 5 NATIONAL AUDIT OFFICE 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 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 Financing Agreement had been complied with. R.M.J yake Acting Auditor General 6 긴― -- -- -- - -- ---- - - - - - -- - -- - --- - -- - -- --- -- - - -- - - --- - & -r-- ----- Second Health Sector Development Pr ect ..Y Oj World Bank Credit No - 5228 LK Consolidated Financial Management Report Total Provincial Health Sector Expenditure From all Sources Funds Period :January to December 2018 Figures are! in SLP k (2) (3) (4) (6) Supplimentary -he Programme given in Provision in Budget N et Effect < I itle of Provision & Transfers in terms Total Net Provision Total Expenditure E E 2 dget Estimates Estimata Supplimentary Estimate F.P.66 and 69 (1+2+3) 5aving/(Excess) Allocation 2 Rs. Rs- Rs. Rs. 3 vi Administration 1,94-6,164,286 150,777,553 12,046,105 2,108.987,944 2.02M34,981 88,452,963 9, Human R sources Management 4,536,000 1,000,000 5,536,000 5,211.074 324,926 70 General a"Services 8,915,483,000 963,915,974 85 943,43e .,§65,342,412 9,848,175,744 117,166.668 71 Hospital e ces 3T755,023,479 4,193,314,295 4jl,034,868 42,379,372,642 41,710,167,481 669,205,161 72 Public He th Services 8,343,979,430 922,598,579 58,215,074 9,324,793,033 8,917,898,313 406,894,770 74 Research Development Activities 32,480,000 (25,607,163) 6.872,837 5,715,462 11,157375 Sub Total (Recurrent) 5 ,997,666.195 ,23t,60q,401 561,632,322 63,79q 904,918 62 507,703.055 1,283..201,863 Capital 3 Provincial Administration 1,932,505,890 743,825,000 222,000 2,676,552,990 2,386,609,003 289,943,887 70 General ealth Services 579,934,600 465,551.639 16,072,200 1,061,558,439 821,663,029 239,895,410 71 Hospital rvices 1,793,048,000 465,788,068 122,713,200 2,381,549,268 1,740,363,264 641.186,004 72 1 t1th Services 1,180,517,400 103,762,561 992 600 1,285,272,561 1 000,840,453 284,432,108 74 Research Development Adivifies 1,367,120,000 574,792,110 25,607,163 1,967,519,273 1,293,345,105, 674,174,168 Sub Total (Capital) ,853,125.890 2353.719,378 16 ,607 S 37: 45;431 7.242,820.854 2.129 631,576 Grand Tc tal 63,8503 2,085 B .58 32 379 727,239,485 73,163.35L349 6?15q.52 7909 3,412,833,440 01 Appropriation Account -2018 Western Province (Department of Health Service & Ministry of Health) Expenditure H ad No: 312 Figures are in SLR (1) (2) (3) (4) (5) Supplimentary u Estimate Allocation RIS. .Rs. Rs. Rs. Recurrent 1 Provincial Administration 292,896,000 64,791,553 1,513,764 359.201,317 357.687.551 70 General Health Services - 71 ospital Services 5,266,550,000 663,174,795 5,081,141 5,934,805,936 5,929,724,793 72 Public Health Services 1,393,360,000 46,971,579 33,843,580 1,474,175.159 1,440,331,576 74 Piesearch & Development Activities Sjb Total (Recurrent) 6,952,806,000 774,937,927 40,438,485 7,768,182,412 7,727,743,920 Ca ital 3 rovincial Administration 2,500,000 10,000,000 12,500,000 6,976,677 70 1eneral Health Services 59,181,252 59,181,252 27,616,956 71 Hospital Services 98,602,653 98,602,653 32,214,579 72 ublic Health Services 35,174,244 35,174,244 20,691,316 74 Rlsearch & Development Activities 724,800,000 309,006,335 1,033,806,335 717,260,594 Sub Total (Capital) 727,300,000 511,964,484 - 1.239,264,484 804,760,122 rand Total 7,680,106,000 1,286,902,411 40,438,485 9,007,446,896 8,532,504,042 03 Appropriation Account -2018 Southern Province (Department of Health Service & Ministry of Health) Expe diture Head No: 314 Figures are in SLR (1) (2) (3) (4) (5) E r n in PSupplimentary < i Title of the Programme given in Provision in Budget Provision & Transfers in terms Total Net Provision E G Budget Estimates Estimata Supplimentary F.R.66 and 69 (1+2+3) Total Expenditure E m . Estimate Allocation &S. Rs. Rs. RS. Recurrent 3 Provincial Administration 464,645,000 43,700,000 (4,800,000) 503,545,000 492,479,943 70 General Health Services 71 Hospital Services 4,815,427,000 713,200,000 (8,350,000) 5,520,277,000 5,469,766,562 72 Public Health Services 1,262,002,000 223,800,000 13,150,000 1,498,952,000 1,491,285,816 74 Research & Development Activities Sub Total (Recurrent) 6,542,074,000 980,700.000 - 7,522,774,000 7,453.532,321 Capital 3 Provincial Administration 837,377,890 - 837,377,890 657,132,706 70 General Health Services 71 Hospital Services 4,000,000 4,000,000 3,049,607 72 Public Health Services 4,500,000 4.500,000 2,329,894 74 Research & Development Activities - Sub Total (Capital) 845,877,890 -- 845,877,890 662.512,207 Grand Total 7.387,951,890 980,700,000 - 8,368,651,890 8,116,0447528 04 04 Appropriation Account -2018 Northern Province (Department of Health Service & Miistry of Health) Expen iture Head No: 315 Figures are in SLR (1) (2) (3) (4) (5) Supplimentary Title of the Programme given in Provision in Budget Provision & Transfers in terms Total Net Provision E E Budget Estimates Estimata Supplimentary F.R.66 and 69 (1+2+3) Total Expenditure O zEstimate Allocation Rs. Rs. Rs. Rs. Recurrent 3 Provincial Administration 47,317.000 1,850,000 - 49,167,000 48,608,104 9 Human Resources Management 4,536,000 1,000,000 5,536,000 5,211,074 70 General Health Services 409,721,000 64,411,000 474,132,000 466,001,895 71 Hospital Services 4,196,609,000 675,475,000 4,872,084,000 4,817,158,013 72 Public Health Services 723,893,000 49,871,000 773,764,000 762,471,367 74 Research & Development Activities Sub Total (Recurrent) 5,382,076,000 792,607,000 - 6,174,683,000 6,099,450,453 Capital 3 Provincial Administration 33,000,000 14,500,000 47,500,000 39,665,509 70 General Health Services 67,340,000 35,608,700 102,948,700 58,322,722 71 Hospital Services 583,230,000 61,911,300 645,141,300 510,727,215 72 Public Health Services 22,230,000 22,230,000 7,885.148 74 Research & Development Activities Sub Total (Capital) 705,800,000 112,020,000 - 817,820,000 616.600,594 Grand Total 6,087,876,000 904,627,000 - 6,992,503,000 6,716,051,047 05 Appropriation Account -2018 North Western Province (Department of Health Service & Ministry of Health) Expenditure Head No: 316 Figures are in SLR (1) (2) (3) (4) (5) Supplimentary < Title of the Programme given in Provision in Budget Provision & Transfers in terms Total Net Provision E Budget Estimates Estimata Supplimentary F.R.66 and 69 (1+2+3) S 2 aEstimate Allocation Rs. Rs. Ps. Rs. Recurrent 3 Provincial Administration 366,939,000 12,000,000 (5,598.411) 373,340,589 373,267,204 70 General Health Services 5,059.988,000 420,300,997 32,355,231 5,512,644,228 5,511,251,241 71 Hospital Services i,149,850,000 20,000,000 756,820) 1.143,093,180 1,142,216,168 72 Public Health Services 74 Research & Development Activities 32,480,000 . (25,607,163) 6,872,837 5,715,462 Sub Total (Recurrent) 6,609,257,000 452,300,997 (25,607,163) 7,035,950.834 7,032,450,075 Capital 3 Provincial Administration 70 General Health Services 5,000,000 171,250,690 176,250,690 160,608,734 71 Hospital Services 72 Public Health Services 74 Research & Development Activities 642,320,000 265,785,775 25,607,163 933,712,938 576,084,511 Sub Total (Capital) 647,320,000 437,036,465 25,607,163 1,109,963.628 736,693,245 Grand Total 7,256,577,000 889,337,462 - 3,145,914,462 7,769,143,320 06 Appropriation Account -2018 North Central Province (Department of Health Service & Ministry of Health) Expenditure Head No: 317 Figures are in SLR (1) .(2) (3) (4) (5) Supplimentary < Title of the Programme given in Provision in Budget Provision & Transfers in terms Total Net Provision E E oa xedtr Budget Estimates Estimata Supplimentary F.R.66 and 69 (1+2+3) >n Estimate Allocation PS. Rs. Ps. __ _ _ _ _ _ _Rs. Recurrent 3 Provincial Administration 70 General Health Services 2,476.604,000 370.283,977 2,846,887,977 2.836,901,265 71 Hospital Services 726,708,000 43,729,500 770,437,500 766,650,814 72 Public Health Services 339,842,000 34,715,000 374,557,000 365.832.377 74 Research & Development Activities Sub Total (Recurrent) 3,543,154,000 448,728,477 - 3.991,882.477 3,969,384,456 Capital 3 Provincial Administration 70 General Health Services 378,605,000 199,50.997 578,115.997 437,323.457 71 Hospital Services 195.010,000 195,070,000 151,954,582 72 Public Health Services 130,185,000 130.85,000 722,314,956 74 Research & Development Activities Sub Total (Capital) 703,800,000 199,510,997 - 903,310,997 711,592,995 Grand Total 4,246,954,000 648,239,474 - 4,895,193,474 4,680,977,451 07 Appropriation Account -2018 Uva Province (Department of Health Service & Ministry of Health) Expenditure Head No: 318 Figures are in SLR (1) (2) (3) (4) (5) E "Supplimentary 7- Provision & C 1 Title of the Programme given in Provision in Budget Transfers in terms Total Net Provision Supplimentary Total Expenditure E E Budget Estimates Estimata F.R.66 and 69 (1+2+3) E Estimate 00 Allocation Rs. Rs. Rs. Rs. Recurrent 3 Orovincial Administration 398250,000 9.936.000 408,186,000 395,479,655 70 General Health Services 71 Hospital Services 3,494,850,000 387,674,000 29,460,000 3,911,984,000 3,907,847,724 72 ublic Health Services 815.988,000 34,430,000 (36,200,000) 814,218,000 805,909,535 74 esearch & Development Activities ub Total (Recurrent) 4,709,088,000 432,040,000 (6,740,000) 5,134,388,000 5,109,236,914 'aRital 3 rovincial Administration 15,678,000 15,678,000 10M538,447 70 eneral Health Services 71 flospital Services 72 kublic Health Services 724,800,000 36,588,317 761.388,317 608,440,282 74 ltesearch & Development Activities Lb Total (Capital) 740,478,000 36,588,317 - 777,066,317 618,978,729 irand Total 5,449,566,000 468,628,317 (6,740,000) 5,911,454,317 5,728,215,643 as Appropriation Account -2018 E i Sabaragamuwa Province (Department of Health Service & Ministry of Health) Expen iture Head No: 319 Figures are in SLR (1) (2) (3) (4) (5) E: Supplimentary r< m Title of the Programme given in Provision in Budget Provision & Transfers in terms Total Net E-cE Total Expenditure E -- - Budget Estimates Estimata Supplimentary F.R.66 and 69 Provision (1+2+3) Estimate Allocation Rs. Rs. Rs. Rs. Recurrent 3 Provincial Administration 250,243,286 (16,555,795) 233,687,491 190,368,012 70 General Health Services 71 Hospital Services 5.070,630,479 350,000,000 5,420,630,479 5,402,028,990 72 Public Health Servicei 1,027,948,430 16,555,795 1,044,504,225 1,042,946,009 74 Research & Development Activities Sub Total (Recurrent) 6,348,822,195 350,000,000 - 6,698,822,195 6,635,343,011 Caital 3 Provincial Administration 70 General Health Services 71 Hospital Services 556,800,000 165,274,115 722.074,115 601,378,219 72 Public Health Services 168,000,000 32,000,000 200,000,000 190,804,470 74 Research & Development Activities . Sub Total (Capital) 724,800,000 197,274,115 - 922,074,115 792,182,689 Grand Total 7,073,622,195 547,274,115 - 7,620,896,310 7,427,525,700 09 Appropriation Account -2018 Eastern Province (Department of Health Service & Ministry of Health) Expendity re Head No: 321 Figures are in SLR (1) (2) (3) (4) (5) Supplimentary i Title of the Programme given in Provision in Budget Provision & Transfers in terms Total Net Provision E SE . Total Expenditure E Z Budget Estimates Estimata Supplimentary F.R.66 and 69 (1+2+3) E > a, Estimate Allocation Rs. Rs. Rs. Rs. Recurrent 3 lrovincial Administration 62,000,000 18,500,000 37,486.547 117,986,547 98,803.654 70 eneral Health Services 616,000,000 52,500,000 53,588,207 722,088,207 661,020,603 71 ospital Services 3,494;000,000 450,900,000 431,600,547 4,376,500,547 3.924,397,952 72 Public Health Services 871,000,000 34,000,000 30,865,699 935,865,699 878,542,022 74 Fesearch & Development Activities b Total (Recurrent). 5,043,000,000 555,900,000 553,541,000 6.152,441,000 5,562,764,231 3 Fjrovincial Administration 44,000,000 222,000 44,222,000 42,299,316 70 General Health Services 126,489,600 16,072,200 142,561,800 135,628,014 71 ospital Services 430,008,000 140,000,000 122,713,200 692,721,200 418,486,189 72 ~'ublic Health Services 126,302,400 992,600 127,295,000 45,094,387 74 Research & Development Activities Sub Total (Capital) 726,800,000 140,000,000 140,000,000 1,006,800,000 641,507,906 1 rand Total 5,769,800,000 695,900,000 693,541,000 7,159,241,000 6,204,272,137 10 Second Health Sector Development Proj Consolidated Financial Management Rep Ministry of Provincial Councils & Local Governmc Appropriation Account -2018 FRgures are in SLR (1) (2) (3) (4, (5) (6) Supplimentary Provision in Budget Provision & Transfers in terms Total Net Provision Net Effoct Ex enditure Head Total Expenditure. . eaEstimata Supplimentary F.R.66 and 69 (1+2+3) Saving/(Excess) LU Estimate Allocation 0 bo __ __ __ _ I__ _ _ __ _ _ _ _ _ _ _ _ _ _ CL _ _Rs. Rs. Rs. RIS. Rs. Recurrent 1001 Salaries Wages 24,205,271,411 1002 Overtim & Holiday Pay 15,261,330,793 1003 Other All wances 14,567.628,611 1101 Domestic Travelling 727,023,147 1102 Foreign ravelling 7,169,392 1401 Transpo 3,264.497 1402 Postal C o'munication 269,518.697 1403 Electricity & Water 1,227,847,293 1404 Rents & Local Taxes 39,646,999 Others R current 6,199,002,217 Sub Total (Recurrent) 56,997,666,195 6,231,606.401 561.632,322 63,790,904,918 62507,703,058 1.283,201,863 Caita o Acquisitioi of Capital Assets 6.853,125.890 2,353.719,378 165,607,163 9,372,452,431 7.242,820.855 2,129,631,576 Sub Total (Capital) 6,853,125,890 2,353,719,378 165,607,163 9,372,452,431 7,242,820,855 2,129.631.576 Grand To . 63.850.792,085 8,585,325,779 727.239.485 73,163,357.349 69,750,523,912 3,412.833,439 I hereby certify that the figures in this account and other details are correct. Chief Financial Officer Pcoje& Accountant (SHSDP) Name Name Date Cu Date