Government of Nepal Ministry of Agricultur ivestock Development Nepal LivestockS 4 ovation Project Hariharok y$an k4 a', Nepal Ref.No. S March 12, 2019 Dr. Purna Chhetri TTL / NLSIP The World Bank, Hotel Yak and Yeti Complex Durbar Marga, Kathmandu, Nepal Subject: IDA Loan No. 6149-NP - Nepal Livestock Sector Innovation Project (NLSIP) Submission of Audited Project Account for FY 2017/18 Dear Dr. Chhetri Please find enclosed herewith the Audited Project Account of Nepal Livestock Sector Innovation Project (NLSIP) for FY 2017/18 duly signed and certified by Office of the Auditor General (OAG), Pulchowk, Lalitpur, Nepal. Looking forward to your continuous support and cooperation. Sincerely Yours (Dr. Di Ram Sedai) r) Project Director cc: 1. Ministry of Agriculture and Livestock Development Singhdurbar, Kathmandu, Nepal: A copy of Audited Project Account is attached herewith. 2. Financial Comptroller General Office (FCGO) Budget Implementation Section, Anamnagar, Kathmandu, Nepal: A copy of Audited Project Account is attached herewith. Hariharbhawan, Lalitpur Nepal Phone No: 977-1-5010001; 977-1-5554906 Website: www.nlsip.gov.np Email: nlsipnepal@gmail.com Ref No. 2074/75-604 Independent Auditor's Report Date: 11 March, 2019 The Secretary Ministry of Finance Singh Durbar, Kathmandu. Report on the Finance Statements We have audited the accompanying project Financial Statement including Designated Account of the "Nepal Livestock Sector Innovation Project" financed by IDA Credit No- 61490 NEP', as at 16 July 20 18 (32 Ashad. 2075) and for the year then ended and a summary of accounting policies and other explanatory notes. Management's Responsibility for Financial statements Management is responsible for the preparation and fair presentation of the Financial Statement of the project in accordance with the Government of Nepal (CON) accounting Policies and relevant practices. The responsibility includes: designing implementing and maintaining internal control relevant to preparation and fair presentation of project financial statement that are free from material misstatement, whether due to fraud and error. Auditor's Responsibility Our responsibility is to express an opinion on this Project Financial Statement based on our audit. We conducted our audit in accordance with the INTOSAI (international Organization of Supreme Audit Institution) Fundamental Auditing Principles. Those Principles require that we plan and perform tie audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessment, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management as well as evaluation the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion Management letter highlighting areas for improving financial management including compliance with financial covenant is attached herewith. In our opinion, the project Financial Statement including Statement of Designated Account, in all material respects, give a true and fair view of the financial position of the "Nepal Livestock Sector Innovatmon Project" financed by IDA Credit No- 61490 NEP" as of 16 July, 2018 ( 32 Ashad, 2075), and of the results of its operation and its cash flows for the year then ended in accordance with GON accounting policies. We also report that inds provided under IDA Credit No- 61490 NEP have been utilized for intended purposes. In addition, with respect to statement of Expenditr, a) adequate supporting documentation has been maintained to support claims to donors for reimbursement of expenditure incurred; and b) expenditure are eligible for financing under the above mentioned IDA credits. (Baburam Gautam) Deputy Auditor General Government of Nepal Ministry of Agriculture and Livestock Development Nepal Livestock Sector Innovation Project IDA Credit: 61490 Hariharbhawan, Lalitpur Audited Project Account FY 2017/18 (2074/75) 16 July 2017 to 16 July 2018 Government of Nepal Ministry of Agriculture and Livestock Development Nepal Livestock Sector Innovation Project IDA Credit: 61490 Hariharbhawan, Lalitpur Contents: Page No. Sources and Uses of Funds I Note 1 - Statement of Expenditure (Cumulative) 2 Note 2 - GoN, Reimbursable & DA Replenishable Fund 3 Note 3- Statement of Budget Release as per FCGO 4 Note 4 - Alemorandam of Designaged Account 5 Note 5 - Statement of Loan Disbursement (Documented) 6 Note 6 - Statement of Expenditure (2017118 - 2074/75) 7 Note 7 - Statement of Source Change (2017/18 - 2074/75) 8 Audited Project Account FY 2017/18 (2074/75) inistiry øf ,kgri, øutire and I,iveshtck Develop1ment Nepal Livestock Sector Innovation Projeet 9 Summary ot Sources and Uses of Funds IDA Cred it - 61490 Audited Project Account Fiscal Year: 2017/18 (2074/75) Budget llead: 3121673/74 NPR No ecs to A {2111 6/17 FI 2017/18(2074/75} Asof20(7/18 c2127374) 82074(752 Apprøved Bu dgel .~,1 Allociom tiui462,363,000,00 1, 40.700, 000.0 D 613,063,0300,00 Open ng CashbIIIink Iaice: A Ca)sh Balance W Prnsou Tnm-'est: Sources o f lunb (uNI [ und -o N-umd 2 0,22%,87 l. 3 7 lI0,96 7, 62.35 Z12433 Nwt 2 GoN Rumburs ,,ffle lund (wo]) 90249759 ,02 B iDA Creci( Note 5 595354$94 5 953> SA894 DA Replemishabic SIu"le 2 5,953,548 94 39,] 37,139,76 45,090,682 70 Mt [kscipLcnt conribulioll %niuk C(712 Sntbvarr 1 oar Devlope ent ndPurchase 4 94 Sub Total Ä- Category 5,773,03733 45,720,239.00 51,493,276.33 13. Category 2- Non-Cenuiting and Consultants' Services, Träning & Workshops ho73%334572023_005149327 22111 Services & Cosultancy Expenses 6 476 344,00 [ 6476,344.PO 22512 Skill )evelopnuit & Traing 476,344,23500 1713,23500 22522 Prongram Expenses 7 2007 35 27211 Scholarship Sub TFtal B: Category 2 C. Category 3: Inremental Operating ost189,5700 21111 Dar 999578.60 999>57960 21113 OthamessA wanet 30,53300 30,533 00 211219 OnferA --wane- 204,000 00 204,000 00 1121 ter &_Ble__ric__y_22,50000 22,500.00 2212 Coml ad -_19 045 00 19,045.00 22121 HmuniReti 182 720 00 254,777 00 3749700 22121te Rent 460000 690,000.00 1,150,0000 222 Fuer R-5700000000 1,457,650.00 285 683 12 308613 4 594,301,40 22213 &nuac -Iýlnrc 1 o . .. 374,235. 00 449,0627 00 22213 rtOfuc e 4733703370 22311 Bok Maeis 1 87585 1042,84100 2 O,3,71685 22314 BŠuel for Other 'se 19 900 00 19,900.00 22314 3 13675.00 17575 00 22412 Other Serlvtces -08i400 150400 00 1569000 00 Program Epenses o 6090 00 409_00 8,5759 00 226 Monoig Evaluaton 22677000 24 R769 4 00 2612 -Travelling Expeses -_ -27 310 2 8 7 0 475 92O7 227121 Miscellaneo0s 231 0660 7328 70 3166,32890 Sub Total: Category 3 3,961,0387 1746 003 61 D. Category 4 Nlatching Grants3 527,G,4.64 I4,498,113.1 26413 4 Condional Recurrent Gratts Sub Total: Category 4 E MG Recipient & Bank's Contributiun 26413 MG Recipient Contributon-- 26413 Bank Contribution Sub Total; MG Recipient &r Bank's Contribution - GrndToal(AB-C.DiE nddj R & Balnk'sý Confzibutioii 161210,420.30 __57.960,548.64 74.170,968.94 Grtand'Iti,taj A÷B-t-C+1 Exclutding GR & Btanks Contribsuhion 161403 76 4.474.170,968,94 (Surya P. Arya1) - - - Under Secretary - Accounts (r . Pr cet Dietor 2 Government of Nepal Ministry of Agriculture and Livestock Development Nepal Livestock Sector Innovation Project GoN Fund, GoN Reimbursable Fund & DA Replenishable Fund IDA Credit - 61490 Audited Project Account FY 2017/18 (2974/75) Notes to Account - 2 Budget Head: 3121673/74 In "NPR" PARTICULARS Reference As of 2016/17(2073/74) FY2017/18 (2074/75) As of 2017/18 (2074Y75) 1.1. GON Fund A GON Fund Released Note 3 10,256,871.37 12,794,85994 23,051.731L31 B Add: Source to be changed from IDA to GoN C Less: Source to be changed from GoN to IDA 1.827,49759 1,827.497.59 ) Less: Freeze / Unspent Amount 1.I. Net GoN Fund (A4+B-C-D) 10356,871-37 10,967,362.35 21,a24,233.72 1.2. Reimbursable Fund (IDA) A GON Reimbursable fund Release (IDA Source) Note 3 5,953.54893 45,165,68870 51,119,237.63 B Add' Source to be changed from GoN to IDA - 1,827,497.59 1,827,49759 C Less Source to be changed from IDA to GoN D Less Transferred to GoN Treasury from DA Note 4 5,953,54894 45,090.688.70 51.044,237.64 E Less Direct Reinbursement to GoN Treasury from IDA P Lesss Freeze ' Unspent Amount 1.2. Net CON Reimbursable (IDA) (A-B-C-D-E-F) (0.01) 1,902,497.59 19021497.58 1.3.Total Fund (1.. + 1.2.) 10,256.87136 12,869,85994 23,126,731.30 Particulars As at S July 0 17 FY 2017/18 As at 16 July 2018 1.4. DA Replenishable 1 Transfer to GoN Treasury Account from DA Note 4 5,953,548.94 45.090,688 70 51,044237. 64 2 Direct Payment from DA Note4 A Total payment from DA (1+2) 5,953,548.94 45,090,683.70 51,044,237.64 B DA Replenished / Liquidation (Documented) Note 5 - 5,953,548.94 5,953,548.94 1.4. NOtDN 0plenishsable (A-B) 5,953%48&94 39,137,139.76 45,090,68&70 Cumulative upto FY FY 2018/19 (2075/76) particulars201718 (207475) Cumulatv to Date 2017/8(207/75) Ist Trimester 1.5. IDA Credit (Documented from IDA) A Documented from IDA (DA Liquidation) Note 6 9 B Documented from IDA (Direct Reimbursement)) 1.5. Tutal ID.A Credit 5,953.548,94 5,953,548,94 Under Secreary - Accounts 4(Dr illi Ram Se dai) Project Director 3 Government of Nepal Ministry of Agriculture and Livestock Development Nepal Livestock Sector Innovation Project Statement of Budget Release as per FCGO Record IDA Credit - 61490 Audited Project Account FY 2017/18 (2074/75) Notes to Account 3 Bud-let Head: 3121673/74 In NPR .N. IBudget Source As of 2016/17 (2073/74) FY 2017/18 (2074/75) As of2017/18 (2074/75) 1 3121673 GON 7,302,755.85 7,557,818.94 14,860,574.79 2 3121673 IDA Reimbursable (Loan) 3,134,627 12 4,682,490.70 7,817,117.82 3 3121673 IDA D ect Payment (Loan) Sub total 10,437,382.97 12,240,309.64 22,677,692.61 4 3121674 GON 2,954,115.52 5,237,041.00 8,191,156.52 5 3121674 IDA Reimbursable (Ioan) 2,5 8,921,91 40,483,198.00 43,302,11981 6 3121674 IDA Direct Payment (Loan) Sub total 5,773,037.33 45,720,239.00 51,493,276.33 Grand Total (Budgetary Contribution) 16,210,420.30 57,960,548.64 74,170,968.94 7 MG Recipient Contribution 8 Bank Contribution Total (Beneficiary and FIS Contribution) Grand Total (Including Budgetary, Beneficiary & Bank 16,210,420.30 57,960-548.64 74,170,968.94 Contribution) (Surya P. Aryal) (Dr. Dii Ram Sedai) Under Secretary - Accounts Project Director 4 Government of Nepal Ministry of Agriculture and Livestock Development Nepal Livestock Sector Innovation Project Memorandum of Designated Account IDA Credit - 61490 Audited Project Account FY 2018/19 (2075/76) Notes to Account - 4 Budget Head: 3121673/74 Amount in NPR S1N Particulars As of 2016/17 (2073/74) FY 2017/18 (2074/75) As f20t7/18(2074/75) Amount in NPR I Opening Cash Balance - 4,337,077.50 2 Add : Receipt of Fund 10,230,000.00 216,960,000.00 227,190,000.00 3 Add: Exchange Gain / Loss (+/-) 60,626.44 1,661,349.84 1,721,976.28 4 Total Cash Balance (1 + 2 + 3) 10,290,626.44 1 222,958,427.34 228,911,976.28 5 Less: Refund Back to IDA from DA - 4,315,573.42 4,315,573.42 6 Less . Transfer to GON Treasury 5,953,548.94 45,090,688.70 51,044,237.64 7 Less: Direct Payment from DA 8 Closing DA Balance 4,337,077.50 173,552,165.22 173552,165.22 Amount in USD S,N. Particulars Cumulative upto FY FY 2018/19 (2075/76) 2017/18 (2074/75) stCumulatve to Date 1 . Opening Cash Balance - 42,164.86 2 Add : Receipt of Funds 100,000.00 2,000,000.00 2,100.000.00 3 Add: Exchange Gain Loss (+ / ) 4 Total Cash Balance (1 + 2 + 3) 100,000.00 2,042,164.86 2,100,000.00 5 Less: Refund Back to IDA from DA - 42,164.86 42,164.86 6 Less: Transfer to GON Treasury 57,835.14 412,729.42 470,564.56 7 Less Direct Payment from Designated Account 8 Closing DA Balance 42,164.86 1,587,270.58 1,587,270.58 (Dr D i Ram Sedai) Under Secretary - Accounts Project Director 5 - �= 'G - х с �_ _ ,� ' r ' � v - ? г, г � '.' , r` � Е i � ^ м � rF у �s па ��i � � � - . г- - х � е 4 � п v �� i r ' v = ° � == с: - м ' °^ г� ц - - - Ч i . . г- � г" �r. _ - f �.,© � . .-i r� � :, в i .. ,...i .� ч ... - с ;г v ,.' �; °х ц � ц� .� Г=. � r .� ц� р � V � � � � _ � � 'r � �.i �0 f^' и' .п :�.. м . i `г• .v r .v гё �� --°-i---� .. . _ .- _ - �с � � . .. г--� � - _ � � � м� _ .- г , � гу- С4 j - � Г. �С' Т , ..i � Г .. I _ . . . .."г. 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