d )S sB So^oeo £3» 5 cs)©cs <&5<^Iiu <9Ei0OTaBaBrTiii§j_^|aUsiistiaBLb ' k A ^ A t A ilfB ^ F F IC E Secretary Ministry o f Agriculture, livestock Development, Irrigation and Fisheries & Aquatic Resources Development Report of the Auditor General on the Financial Statements of the Climate Resilience Improvement Project (Additional Financing) for the year ended 31 December 2018 (Additional Financing) for the year ended 31 December 2018 comprising the statement o f financial position as at 31 December 2018 and the statement o f financial performance and cash flow statement for the year then ended and notes to the financial statements, including a summary o f significant accounting policies was carried out under my direction in pursuance o f provisions in Article 154(1) o f the Constitution o f the Democratic Socialist Republic o f Sri Lanka read in conjunction with Section 4:09(b) o f the General Conditions for Credits and Grants o f International Development Association and in Article I o f the Financing Agreement No: 5768-LK dated 16 September 2016 entered into between the Democratic Socialist Republic of Sri Lanka and the International Development Association. In my opinion, the accompanying financial statements give a true and fair view of the financial position o f the Project as at 31 December 2018, financial performance and its cash flows for the year ended in accordance with Sri Lanka Public Sector Accounting Standards. \rVj ft O ' 01 VvQA 5 CS)@C3 c [ (35<#liu *«m**nui5i| ■^isyiamiaiii) i NATIONAL AUDIT OFFICE NAOSL I- . . or above. However, no action had been taken to recruit an Internal Auditor for the Project. Instead, the internal audit activities are implemented by an Internal Audit Committee o f the Project consisted with a Director and an Accountant o f Department o f Irrigation, a Director o f the Mahawelli Authority o f Sri Lanka and 03 Senior Audit Officers o f the Road Development Authority, National Building Research Organization and then Ministry o f Irrigation and Water Resources Management appointed by the Project Director. The observations contained in the internal audit reports indicated that detailed investigations had not been carried out as enable to make material findings on activities o f the Project. 1.4 Responsibilities of management and those charged with governance for the Financial Statements Management is responsible for the preparation o f financial statements that give a true and fair view in accordance with Sri Lanka Public Sector Accounting Standards, and for such internal control as management determine is necessary to enable the preparation o f 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. 1.5 Auditor’s Responsibilities for the audit of the Financial Statements My objective is to obtain reasonable assurance about whether the financial statements 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 o f 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 o f users taken on the basis o f these financial statements. 4 d)S© ss)5csxgc3 NATIONAL AUDIT OFFICE NAOSL As part o f 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 o f material misstatement o f the financial statements, 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 o f 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 o f internal control. * Obtain an understanding o f internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose o f expressing an opinion on the effectiveness o f the project’s internal control. » Evaluate the appropriateness of accounting policies used and the reasonableness o f accounting estimates and related disclosures made by the management. Evaluate the overall presentation, structure and content o f the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 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. d)S® ©)5ca)@c3 G c g 3^111 * « 3 3 T a 5 c B IIU ia ) 3 |. |^ |S l l f l ) 5 6 l D NATIONAL AUDIT OFFICE NAOSL 2. Report on other requirements o f the Donor Agency As required by the International Development Association, I state the followings: (a) The basis o f opinion o f 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 opening and closing balances, withdrawals from and replenishments to the Special (Dollar) Accounts had been truly and fairly disclosed in the books and records maintained by the Project and the balance as at 31 December 2018 had been satisfactorily reconciled with the accounting records o f the Central Bank o f Sri Lanka as at that date, the Statements o f Expenditure submitted could be fairly relied upon to support the applications for reimbursement in accordance with the requirements specified in the Financing Agreement, 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. W.P.C. Wickramaratne > Auditor General 6 FINANCIAL STATEMENTS 2018 CLIMATE RESILIENCE IM PROVEM ENT PROJECT (CR IP -A F) Credit No s 5768 - LK Climate Resilience Im provem ent Project (CRIP) CRiP - - r— .. ___ _ ... M in is try o f Irrig a tio n a n d W a te r R e s o u rc e s M a n a g e m e n t No.11. Ja w a tta R oa d . C o lo m b o 0 5 . S ri La n ka Climate Resilience Improvement Project - Additional Financing (AF) M inistry o f Irrigation & W ater R esources M anagem ent A n n u a l F in an cial S tatem en t - 2018 S T A T E M E N T O F F I N A N C I A L P O S I T I O N ................................................................................... 1 S T A T E M E N T O F E X P E N D I T U R E ..................................................................................................... 2 S T A T E M E N T O F C A S H F L O W ........................................................................................................... 3 S P E C I A L D O L L A R A C C O U N T S T A T E M E N T .......................................................................... 4 A C C O U N T I N G P O L I C I E S ....................................................................................................................... 5 -7 N O T E S T O T H E F I N A N C I A L S T A T E M E N T S ............................................................................ 8-1 5 T R I A L B A L A N C E ......................................................................................................................................... 1 6 -1 7 U T I L I Z A T I O N O F F U N D S ........................................................................................................................ 18 C O N F I R M A T I O N O F B A N K B A L A N C E S ...................................................................................... 1 9 -2 0 B A N K R E C O N C I L I A T I O N S T A T E M E N T S ................................................................................... 21 - 22 Climate Resilience Im provement Project - A F Ministry o f Irrigation & Water Resources Management Annual Financial Statement 2018 - Statement o f Financial Position 31/12/2018 31/12/2017 NOTE Rs. Rs. A sse ts Non C urrent Assets O ther Investm ent for P roject A ctivities 03 1.891,913,577 261.018,046 Property, Plant and Equipm ent 04 50.284,965 3,102,159 Total 1,942,198,542 264,120,205 C urrent Assets A dvances 05 453,756,960 352,146.190 C ash and Cash E quivalents 06 342.674,401 281,299.760 R eceivables from International D evelopm ent A ssociation 07 - 5 Total 796,431,362 633,445,955 T O T A L A SSETS 2,738,629,903 897,566,160 L ia b ilitie s C urrent Liabilities A dvances received from International D evelopm ent A ssociation 08 286.266,803 278.947,692 O ther Payables 09 131,662.928 23,079,865 P roject Funds 10 2.320,700,172 595.538,603 Total 2,738,629,903 897,566,160 T O T AT, TJ A B I L I T I E S 2.738.629.903 897,566,160 The Accounting Policies and the Notes fro m 03 to 12 are integrated parts o f these Financial Statements. I certify that the above Financial Statem ents are true and correct as per th e records available in the Project. H . N .Y a lln g a ........ Project Ac ouintant Project'Accountant C lim ate R esilience Im provem ent Project We are responsible for the preparation & presentation o f the Financial Statem ents. A pproved and s ^ n e d on beh alf o f the project. Project Director Secretary C lim ate R esilience Im provem ent Project M inistry o f A griculture, Rural Econom ic A ffairs, L ivestock D evelopm ent, Irrigation and E n g . D.C.S. E ia k a n d a Fisheries & A quatic Resources D evelopm ent P ro je c t D ire c to r C lim ate R e silie n c e Im p ro v e m e n t P ro je c t M in istry ' o f I r rig a tio n & W a te r R e s o u rc e s M a n a g e m e n t K. D. S. Ruwanchandra , Secretary f ! 0 jM in is try o f Agriculture, Rural Economic Affairs, Livestock Development, Irrigation and Fisheries & Aquatic Resources Development No: 11, Jawatta Road, Colembo 05. Climate Resilience Improvement Project - AF Ministry o f Irrigation & Water Resources Management Annual Financial Statement - 2018 Statement o f Expenditure For the Notes Cumulative Up to Cumulative Up to Year 2018 12/31/2018 12/31/2017 Expenditure : D evelopm ent o f Basin Investm ent Plans Increasing C lim ate R esilience o f Infrastructure 11 1.668.438.962 1.932.559,167 264,120,205 Im plem entation Support and M onitoring 12 9.639,375 9,639,375 C ontingent E m ergency Response Total Expenditure 1,678,078,337 1,942,198,542 264,120,205 R EC O N C IL IA T IO N ST A T E M E N T FOR ACCR U ED BASIS EX PEN D ITU R E AND CASH BASIS EX PEN D ITU R E Accrued Basis Expenditure as above 1,678,078,337 1,942,198,542 264,120,205 Less R etention Payable 9.3 (115.265,421) (131.662,903) (16.397.482) A ccrued E xpenditure 9.2 (25) (25) - (115,265,446) (131,662,928) (16,397,482) A dd M obilization A dvance 5.3 62,597.273 368,539.520 305,942,247 A dvance to Im plem enting A gencies 5.2 (1,578.120) 631.440 2.209,560 Local Purchase A dvances and D eposits On A ccount and Firm O rd er A dvances 5.4 47.274.000 84.586.000 37,312.000 108,293,153 453,756,960 345,463,807 Cash Expenditure for the year 2018 1,671,106,044 2,264,292,574 593,186,530 Financed By, International D evelopm ent A ssociation 1.669,999.994 2.261,886.523 591.886,530 G overnm ent o f Sri L anka 1,106,050 2,406,050 1,300,000 Total 1,671,106,044 2,264,292,574 593,186,530 Clim ate Resilience Improvement Project - AF M in istry o f Irrigation & W ater R esou rces M anagem ent A n n u a l F in a n cia l S ta te m e n t - 2 0 1 8 C a sh F lo w S ta tem e n t 12/31/2018 12/31/2017 Rs Rs C a s h F lo w s F r o m O p e r a tin g A c tiv itie s C a sh P ay m en ts to O p e ra tin g A ctiv ities (1 ,6 3 0 ,8 9 5 ,5 3 I) (2 6 1 .0 1 8 .0 4 6 ) — C ash flo w s fr o m /(u s e d in) operating activities (1 ,6 3 0 ,8 9 5 ,5 3 1 ) (2 6 1 .0 1 8 .0 4 6 ) (In c re a se ) / D e c rease in O p e ra tin g A ssets (1 0 1 ,6 1 0 ,7 7 0 ) (3 5 2 ,1 4 6 ,1 9 0 ) In c rease / (D e c re a se) in O p e ra tin g L iab ilities 108 ,5 8 3 ,0 6 3 2 3 ,0 7 9 ,8 6 5 N e t cash flo w s fr o n t/(u s e d in) operating activities (1,623,923,239) (590,084,371) C a s h F lo w s F r o m I n v e s tin g A c tiv itie s P u rc h a se o f P ro p erty , P la n t a n d E q u ip m en t (4 7 .1 8 2 .8 0 6 ) (3 .1 0 2 .1 5 9 ) (47.182.806) (3.102.159) C a s h F lo w s F r o m F in a n c in g A c t iv it ie s R e c e ip t o f A d v an ces - - R e c e ip t fro m P ro je c t F in an cin g 1 ,6 7 8 ,4 2 5 ,1 6 0 8 7 2 ,1 3 4 ,2 1 7 R e c e ip t In v estin g P ro p erty , P lan t a n d E q u ip m e n t - - N e t C ash flo w s fr o m /(u s e d in) fin a n c in g activities 1,678,425,160 872,134,217 E ffe c ts o f E x ch a n g e R ate c h a n g es on ca sh an d cash e q u iv ale n ts 5 4 ,0 5 5 ,5 2 5 2 ,3 5 2 ,0 7 3 E ffe c ts o f ro u n d in g o f f (D ire c t P ay m en ts) - - N e t ln c re a se /(D e c re a se s) in cash a n d ca sh e q u iv a le n ts 61,374,641 281,299,760 C a sh an d cash e q u iv a le n ts a t th e b e g in n in g o f th e y e a r 2 8 1 ,2 9 9 ,7 6 0 - N et C ash R eceived / (U sed) in Investing A ctivities 342,674,401 281,299,760 342,674,401 281,299,760 ■f. ' ' ■€ ' «€ Climate Resilience Improvement Project - AF M in istry o f Irrigation & W ater R esou rces M anagem ent A n n u a l F in a n c ia l S ta te m e n t - 2 0 1 8 S p e c ia l D o lla r A c c o u n t S ta te m e n t (Sub L e d g er 186) As at 31-D ecem b er- As at 3 1 -D ecem ber- 2018 2017 Rs. Rs. O p e n in g B alan ce 2 7 4 ,6 1 7 ,3 8 2 A dd : 1 6 7 7 31 9 109 8 7 0 8 3 4 917 Sub T otal 1,951,936,492 870,834,217 A dd : R e -v a lu a tio n G ain 5 4 ,0 5 5 ,5 2 5 2 ,3 5 2 ,0 7 3 Sub Total 2,005,992,017 873,186,290 L ess : C a sh P ay m en ts fo r P ro jec t E x p e n d itu re fo r th e Y e ar (ID A ) (1 ,6 6 9 ,9 9 9 ,9 9 4 ) (5 9 1 ,8 8 6 ,5 3 0 ) O p e n in g B a la n c e o f L K R A c c o u n t (ID A F u n d s) 6 ,6 8 2 ,3 7 8 - C lo s in g B a lan ce o f L K R A c c o u n t (ID A F u n d s) - (6 ,6 8 2 ,3 7 8 ) E n d in g B a la n c e 3 1 s' d ay o f m o n th o f D e c e m b e r 342,674,401 274,617,382 R econciliation w ith International D evelopm ent A ssociation B a la n c e as p e r th e a b o v e E n d in g B a la n c e 342,674,401 274,617,382 B a la n c e as p e r th e S tatem en t o f C en tral B a n k o f Sri L an k a o f 342,674,401 274,617,382 3 1 s' d a y o f m o n th o f D ecem b er Climate Resilience Improvement Project - AF M inistry o f Irrigation & Water R esources M anagem ent A n n u a l F in a n cia l S ta tem en t - 2018 A cc o u n tin g P o licies 1 C o r p o r a te In fo r m a tio n & B a sis o f P r e p a r a tio n 1 C o r p o r a te In fo r m a tio n 1 .1 .1 P r o je c t D esc rip tio n T h e A d d itio n al F in an cin g (A F ) assist to th e G o v ern m en t o f Sri L an k a (G o S L ) to finance th e co sts a sso cia te d w ith th e re p a ir and d isa ster p ro o fin g o f irrigation, flood co n tro l and road in frastru ctu re th a t w ere dam ag ed d u e to ex trem e rain fall in D ecem b er 2014. In ad d itio n , fillin g th e fin a n c in g g ap caused by co st escalatio n o f civil w o rk s u n d e r th e p a re n t p ro je c t.________________________________________ ____________________ _____________________ T h ere are n o ch an g es in P roject D evelopm ent O b jec tiv e s (P D O ) C om ponent 1 - Developm ent o f Basin Investm ent Plans. T h e re is n o a c tiv ity plan n ed u n d er th is com ponent. C om ponent 2 - Increasing Clim ate Resilience o f Infrastructure T h e o b je c tiv e is to im p lem en t urg en t clim ate risk m itig atio n in v estm en ts th a t have been id en tified and p rio ritiz e d b y th e G o S L . In v e stm en ts w ill be m ad e in ( i ). F lo o d R isk M itig atio n ; and ( i i ) T ran sp o rt C o n tin u ity . C om ponent 3 - Project im plem entation P ro je c t M an ag em e n t, M o n ito rin g and E v alu atio n . S u p p o rt to p ro jec t m an ag e m en t and co o rd in a tio n a n d m o n ito rin g an d ev alu a tio n th ro u g h p ro je c t m an ag e m en t u n it u n d e r th e M inistry' o f Irrigation and W a te r R eso u rces C om ponent 4. C ontingent Em ergency Response T h e re is n o a ctiv ity p lan n ed u n d er th is co m p o n en t. 1 .1 .2 P r o je c t O b je c tiv e s i ne P ro ject D e v e lo p m e n t U b jectiv e ( m u ; is to red u ce tn e v u ln era b ility o t ex p o sed p eo p le and a ssets to c lim a te risk (h y d ro m eteo ro lo g ica l risks: flo o d , d ro u g h t and lan d slid e ) a n d to im p ro v e G o v ern m en t's c a p acity to resp o n d effe c tiv e ly to disasters. T h e p ro ject is m ain ly fo cu sed to esta b lish a p ro cess th at w ould b u ilt a m o re c lim a tic re silie n t e c o n o m y sin c e cu rren t u n d erstan d in g o f m u ltisp e ctra l im p acts o f clim a te and flood & d ro u g h t m o d e lin g and sc en ario a n aly sis are n o t a d eq u ate at p resen t. In ad d itio n p ro ject su p p o rts to im p lem en t u rg en t clim ate m itig atio n in v e stm e n ts req u ired to en su re th e sh o rt-term in te g rity o f flood co ntrol and irrig atio n in fra stru c tu re , t r a n s n o r t n e t w o r k a n d c r i t i c a l e d u c a t i o n f a c i li t i e s a t r is k 1 .1 .3 C o st E s tim a te s T h e F o llo w in g ta b le s p ro v id e th e c o st estim ate s by c o m p o n e n t and th e c o st estim a te s p e r m a jo r activ ity. ID A w ill fin a n c e 100 p e rc e n t o f th e p ro ject co sts, in clu siv e o f tax e s, w h ic h has been th e stan d ard d u rin g th e p a st fe w y ears fo r p ro jects in S ri L an k a. T h ere w ill be tw o d isb u rse m e n t c a te g o ry to fin an ce e lig ib le e x p en d itu res. T h is ex c lu d e s sa la rie s and allo w a n c e s o f g o v e rn m e n t s ta ff in P M U and im p le m en tin g agencies. T h e g o v e rn m en t w ill fin a n c e th e p ro je c t allo w a n c e s fo r g o v e rn m e n t staff, from estim a te d a m o u n t o f U S $ 1 .8 m illio n u n d e r p a re n t p ro ject. P roject Cost C om ponent (U S S m illion) 1 D e v e lo p m e n t o f B a s in I n v e s tm e n t p la n s 2 In c re a s in g C lim a te R e s ilie n c e o f In fra s tru c tu re 4 0 .0 0 3 P r o je c t I m p le m e n ta tio n 2.00 4 C o n tin g e n t E m e rg e n c y R e s p o n s e Total 42.00 A n n u a l F in a n c ia l S ta te m e n t - 2 0 1 8 A c c o u n tin g P o licies 1 .1 .4 Im p o r ta n t L o a n D ates A pproval 22-Apr-14 Signing 5 -S ep -1 6 C losing 30-M ay-19 30 -Ju n -2 0 A pplication D eadline 30 -S ep -1 9 3 0 -0 c t-2 0 1 .2 . B a sis o f P r e p a r a tio n 1 .2 .1 S ta te m e n t o f C o m p lia n c e T h e S tatem en t o f F inancial P o sitio n , S tatem en t o f E x p en d itu re, S tatem en t o f C ash Flow , S p ecial D o llar A cco u n t S tatem en t to g e th e r w ith th e A c c o u n tin g P o licies and "Notes to th e F inancial S ta te m e n ts as a t 3 1 st D e cem b er 201 8 an d fo r th e y ear th en en d ed co m p ly w ith th e Sri L anka P u b lic S ecto r A c co u n tin g S tan d a rd s issued by th e In stitu te o f C h artered A cco u n tan ts o f Sri L anka. 1 .2 .2 B a s is o f M e a su r e m e n t T h e financial statem en ts have been p re p a red u sin g th e h isto rical co st co n v en tio n . 1 .2 .3 F u n c tio n a l a n d P r e se n ta tio n C u r r e n c y T h e financial statem en ts are p resen ted in Sri L ankan R upees (R s.), w h ich is th e o rg a n iz a tio n ’s fu n ctio n al and presen tatio n currency. 1 .2 .4 C h a n g e s in A c c o u n tin g P o lic ie s a n d D isc lo su r e s T h e A cco u n tin g p o licies have been c o n siste n tly ap p lied , u n less o th erw ise stated. 1 .2 .5 A c c o u n t fo r R e c e ip ts R e ceip ts are snow ii w neii m ey are useu iroiii m e sp ecial /\c c o u iu , w hich m ain tain m e au v a n c e iro m l u n anu r;r> Q i 1 .2 .6 A c c o u n t fo r E x p e n d itu r e E x p en ses in carry in g o u t th e p ro je c ts an d o th e r a c tiv itie s o f P ro ject are re co g n ised in th e S ta tem e n t o f E x p en d itu re d u rin g th e period in w h ich th e y are incurred. 2 S u m m a r y o f S ig n ific a n t A c c o u n tin g P o lic ie s 2 .1 . F o r e ig n -C u r r e n c y T r a n s a c tio n s T ra n sa c tio n s in c u rre n c ie s o th e r th an Sri L a n k a R u p e e s are co n v erted in to Sri L an k a R u p e e s a t rates w h ich ap p ro x im a te th e actu a l rates at th e tra n sa c tio n date. 2 .2 . C a sh a n d C a sh E q u iv a le n ts P ro je c t c o n sid ers cash in hand and a m o u n ts d u e fro m b an k s to be “ C ash and ca sh e q u iv a le n ts” . 2 .3 . P r o p e r ty P la n t a n d E q u ip m e n t a. C ost and V aluation A ll item s o f p ro p erty , p la n t and e q u ip m e n t a re in itia lly reco rd ed a t initial cost. A n n u a l F in a n c ia l S ta te m e n t - 2018 A c c o u n tin g P o lic ie s b. Subsequent Expenditure S u b seq u en t e x p e n d itu re is cap italized o nly w hen it increases th e fu tu re e co n o m ic b en efits em b o d ied in th e item o f pro p erty and eq u ip m en t. A ll o th e r ex p en d itu re is recognized in th e S tatem en t o f E x p en d itu re as an e x p en se as c. D epreciation D ep reciatio n is n o t p ro v id ed fo r on all assets. 2 .4 . B o r r o w in g c o sts B o rro w in g costs are n o t reco rd ed d u rin g the p ro ject im plem en tatio n p eriod. 2 .5 . C a sh F lo w S ta te m e n t C a sh F low S tatem e n t h as been prepared u sin g th e "D irect M eth o d " 2 .6 . C o m p a r a tiv e In fo r m a tio n F ig u res and p h rases re la tin g to th e p rev io u s y e ar h av e been re- arran g ed w h ere it is n ecessary to co n firm to cu rren t y e a r's p re se n ta tio n / c lassificatio n . 2 .7 . T r a d e a n d O th e r P a y a b le s T ra d e and O th er P a y ab les are stated at th e am o u n ts at w h ich th ey are estim ated to be p ay ab le d u rin g th e o rd in a ry c o u rse o f th e p ro je c t's a ctiv ities. 2 .8 . P r e p a ir in g M e th o d A ll inform ation p ro c e ssin g th ro u g h C o m p u terized M an ag em en t In fo rm atio n S y stem (M IS ). Clim ate Resilience Im provement Project Ministry o f Irrigation & Water Resources Management A nnual Financial Statement -2018 Notes to the Financial Statement 31/12/2018 31/12/2017 NOTE Rs. Rs. 03 - O th e r In v e stm e n t fo r P r o je c t A c tiv itie s D ev elo p m e n t o f B asin Investm ent Plans In creasin g C lim ate R esilience o f infrastru ctu re 3.1 1.891.674,202 261,018.046 Im p lem en tatio n S u p p o rt and M onito rin g 3.2 239,375 1,891,913,577 261,018,046 0 4 - P r o p e r ty , P la n t a n d E q u ip m en t D e v elo p m e n t o f B asin Investm ent Plans In creasin g C lim a te R esilien ce o f infrastru ctu re 4.1 40.884.965 3,102,159 Im p lem en tatio n S u p p o rt and M o n ito rin g 4.2 9,400.000 50,284,965 3.102,159 05 - A dvan ces A d v a n c e from Special D o lo r A ccount 5.1 6,682,383 A d v a n c e s to Im p lem en tin g A gencies 5.2 631,440 2,209,560 M o b ilizatio n A dv an ces 5.3 368.539,520 305.942,247 O n A c c o u n t P aym en ts 5.4 84.586,000 37.312,000 453,756,960 352,146,190 0 6 - C a sh a n d C a sh E q u iv a le n ts C ash and C ash E q u iv alen ts 342,674,401 281,299,760 342,674,401 281,299,760 0 7 - R e c e iv a b le s fro m In te r n a tio n a l D e v e lo p m e n t A sso c ia tio n R eceiv ab les fro m In tern atio n al D ev elo p m e n t A sso c ia tio n - 5 - 5 0 8 - A d v a n c e s r e c e iv e d from ID A A d v a n c e s receiv ed from ID A 286,266,803 278,947,692 286,266,803 278,947,692 0 9 - O th e r P a y a b le s A d v an ce P a y a b le to S p ecial D o lo r A cco u n t 9.1 6.682,383 C o n tro l A cco u n t 9.2 25 R eten tio n P ay ab le 9.3 131,662,903 16,397,482 131,662,928 23,079,865 10 - P r o j e c t F u n d s P ro ject F unds 2,320,700.172 595.538,603 2,320,700,172 595,538,603 Climate Resilience Improvement Project Ministry o f Irrigation & Water Resources Management Annual Financial Statement - 2018 Notes to the Financial Statement 31/12/2018 31/12/2017 Rs. Rs. 03 O th e r In v e stm e n t fo r P r o je c t A ctiv itie s 3.1 Increasing clim ate Resilience o f infrastructure Irrigation Department C anal System s im provem ent 1.141.357.520 79.848.943 1.141.357.520 79.848.943 M A SL C anal System s im provem ent 274,519,804 92,118,389 Slope Stabilization - Road - 274,519,804 92,118,389 PRDD A dvertising 1,282,106 817,650 C leaning 701,489 384.531 E lectricity 139.264 45,236 EPF 785.571 404.697 Equipm ent, Plant and M achinery' M aintenance 35.700 - E TF 196,393 101,174 Fuel and L ubricants - V ehicle 37.435 14,200 M aintenance o f O ffice Prem ises 2,215 2.215 N ew spapers, Periodicals and Books 37,190 17,310 O ffice Equipm ent M aintenance 55,010 27,045 O ffice Expenses 658,773 478.975 O ffice Refubbishm ent 706,985 706.985 O ther C onsum able T ools 16,530 16.530 O vertim e 167,458 - P ostage Charges 56,680 27,150 P roject A llow ance 2.406,075 1.300,000 R ent & Rates 1,388,050 663,850 Salaries 11,796.809 6,150,999 Security 70,660 70,660 Slope Stabilization - Road 443.935,257 74.575,025 S ta ff T raining - Foreign 2.062,225 - S ta ff T raining - Local 85,250 85.250 Stationery' and Printing 520,015 331.837 T echnical E valuation C om m ittee M em ber Fees 142,750 125.000 T elecom m unication 154.776 72.871 T ran sp o rt - Hired 7.998.597 2,558.823 T raveling and S ubsistence (L ocal) 232,627 24,100 W ater B ills 124,990 48.602 475,796,878 89,050,714 1.891.674,202 261,018,046 Jf. -e A nnu al F inancial Statem ent - 2018 N otes to the Financial Statement 31/12/2018 31/12/2017 Rs. Rs. Im plem entation Support and M onitoring PMli M aintenance o f V ehicle 102,508 O ffice E xpenses 14,886 - S taff T rain in g - Local 120,883 - T elecom m unication 1.098 ' 239.375 - TOTAL 1,891,913,577 261,018,046 0 4 P r o p e r ty , P la n t a n d E q u ip m en t 4.1 Increasing Clim ate Resilience o f infrastructure PRDD C om puters & A ccessories including Soft W are 2.623,479 2,669,079 F urniture and Fittings 901,271 147,305 M achinery & E quipm ent 13,478,839 O ffice E quipm ent 331,375 285.775 V ehicles 23,550,000 40.884.965 3,102,159 40.884.965 3,102,159 4.2 Im plem entation Support and M onitoring PMU V ehicles 9,400.000 - 9,400,000 “ TOTAL 50,284,965 3,102,159 05 A dvan ces 5.1 A dvan ce from Special D olor A ccount A dvance from SDA • 6,682,383 I 6,682,383 5.2 A dvan ces to Im plem enting A gencies RD1 - K andy - B ank A /C RD I - M a n n a r - B ank A /C 2,209,560 RD I - M onaragala - B ank A /C 631.440 631,440 2,209,560 A nnu al Financial Statem ent - 2018 N otes to the Financial Statem ent 31/12/2018 31/12/2017 Rs. Rs. 5.3 M obilization Advances CRFPAF-CS-UV A-SSS-25 0 National Building Research Organization 5,325,066 CRIPAF-Works-ID/AMP-NCB-02 M/s Atham Bawa and Sons 1,265.508 4.603,666 CRIPAF-Works-ID/AMP-NCB-04 M/s Ancheneye Construction 1,341,710 CRI PA F-Works-1 D/AM P-NCB-05 Pearl Construction 3,303.419 CRIPAF-Works-ID/AMP-NCB-06 M/s Atham Bawa and Sons 3.764,065 CRIPAF-Works-ID/AMP-NCB-13 Athambawa & sons 85.461 CRlPAF-Works-ID/AMP-NCB-17 M/s Atham Bawa and Sons 94,398 11,269.267 CRIPAF-Works-ID/AMP-NCB-18 M/s Atham Bawa and Sons 7,601,390 CRIPAF-Works-ID/ANU-NCB-19 Rajarata Construction & Development 2,534,744 6,737,040 CRIPAF-Works-ID/ANU-NCB-24 M/s Dockyard General Engineering Services (I 5.821,501 CRIPAF-Works-ID/ANU-NCB-25 M/s Atham Bawa and Sons 2,574,410 CRIPAF-Works-ID-AMP-NCB-12-2 M/s Athan Bawa and Sons 1,363,393 CRIPAF-Works-ID-AMP-NCB-13-1 M/s SMA Careem Engineering Consultancy Si 7.925,896 CRlPAF-YVorks-ID-ANU-NCB-27 Randika Construction 4.674,790 CRIPAF-Works-ID-ANU-NCB-28 M/s Volva Construction Pvt Ltd 1.885,954 CRIPAF-Works-ID-ANU-NCB-32 M/s Kumari Konthrathkaruwo 7.662.000 CRIPAF-Works-ID-BAT-NCB-34 M/s Tharaniyaa Construction 9.095,571 CRIPAF-Works-ID-HAM-NCB-38 M/s Dockyard General Engineering Services (I 8.141.404 CRIPAF-Works-ID-HAM-NCB-39 Suhada Enterprises 14,075.933 CRIPAF-Works-1D-HAM-NCB-40 M/S Suhada Enterprises 2,956,193 CRIPAF-Works-ID-HAM-NCB-42 Dockyard General Eng SE (pvt) 5,945.377 7,535,504 CRlPAF-Works-ID-HAM-NCB-43 Suhada Enterprises 5,153.446 CR1PAF-Works-1 D-H AM-NCB-4 7 Nayomi Builders 3,608,586 7,460.144 CRlPAF-Works-lD-KAN-NCB-71 M/s Kirula Engineering Services (Pvt) Ltd 4,522,281 CRlPAF-Works-ID-KAN-NCB-73 Ganiini Constructions 15,199.891 CRIPAF-Works-ID-KAN-NCB-76 M/s Edward and Christie 4.473.443 CRIPAF-Works-lD-KAN-NCB-78 M/s Senevirathna Construction 6.832.636 CRIPAF-Works-ID-KAN-NCB-82 M/s Dockyard General Engineering Services (I 3.848,873 CRIPAF-Works-ID-KAN-NCB-83 M/s Weerasooriya Builders (Pvt) Ltd 4,903,634 CR1 PAF-Works-I D-KAN-NCB-84 Gamini Constructions 16,912,513 CRI PAF-Works-I D-KU R-NCB-85 Shyama Engineering Construction Pvt Ltd 10,526,307 CRIPAF-Works-ID-MAN-NCB-51 M/s Priyanka Construction 2,280,892 CRIPAF-Works-ID-MAN-NCB-52 M/s Sun Construction 11.144.627 CRIPAF-Works-lD-MAN-NCB-53 Priyanka Construction 1,162.599 CRIPAF-Works-ID-MAN-NCB-54 Yasotha Construction 895,085 CRIPAF-Works-ID-MAN-NCB-55 M/s Sun Construction 8.956,365 CRI PAF-Works-I D-MON-NCB-6 O M/s Atham Bawa and Sons 5.475,995 CRI PAF-Works-I D-MON-NCB-66 M/s Dockyard General Engineering Services (I 11.721,786 CRI PAF-Works-I D-MON-NCB-69 M/s. RS Projects (Pvt) Ltd 3,869,311 CRI PAF-Works-I D-POL-NCB-86 M/s K.M.C Construction Lanka (pvt) Ltd 5,430.338 7.154.334 CRIPAF-Works-ID-TRI-NCB-57 M/s Atham Bawa and Sons 4,273,514 CRIPAF-Works-ID-TRl-NCB-59 M/s Pearl Construction 5,410.251 CRIPAF-Works-ID-TRI-NCB-59-I M/s F-Tech engineering Services 1,065,573 CRIPAF-Works-M ASL-NCB -101 M/S Nanadana Engnieering Constructions 5,871,460 7.216.191 CRIPAF-Works-MASL-NCB-102 M/s Sapthara Engineering(Pvt) Ltd 2.645,096 2,645,096 CRIPAF-Works-M ASL-NCB-103 M/S Sapthara Engnieering (Pvt) Ltd , 13.327,446 14.594.277 CRIPAF-Works-MASL-NCB-104 Sapthara Engineering (Pvt) Ltd 9.823,662 10 , 0 0 0 ,0 0 0 CRIPAF-Works-MASL-NCB-114 M/s H.P.S Construction 10.728,789 11,265,978 CRIPAF-Works-MASL-NCB-116 M/s H.P.S Construction 6.750,841 9,268.988 CRIPAF-Works-MASL-NCB-117 M/s Gamini Construction 3,110,804 CRIPAF-Works-MASL-NCB-118 M/s Gamini Construction 1,674,049 CRI PAF-Works-M ASL-NCB-120 DMC Construction pvt Ltd 3.904,651 17.356,682 CRIPAF-Works-M ASL-NCB-121 M/s KDAW-WB Joint Venture 31.082,012 40.368.669 A nnu al Financial Statem ent 2018 - N otes to the Financial Statem ent 31/12/2018 31/12/2017 Rs. Rs. CRIPAF-Works-PRDD-NCB-401 M/s Kilhmina Construction (0) 6,406,249 CRIPAF-Works-PRDD-NCB-402 M/s Sanguine Engineering Pvt Ltd 10,727.005 30.130.000 CRIPAF-Works-PRDD-NCB-403 M/s Chathura Construction Company Pvt Ltd (0) 11.985,006 CRIPAF-Works-PRDD-NCB-404 M/s Chathura Construction Company Pvt Ltd 3.103,713 11,659,534 CRIPAF-Works-PRDD-NCB-405 Nimsara Constructions & Engineering Pvt Ltd 18,327,853 34,673,537 CRIPAF-Works-PRDD-NCB-406 Suhada Enterprises 23,013,131 30,529.050 CRIPAF-Works-PRDD-NCB-407 Suhada Enterprises 3,869,270 8.553,348 Total 368,539,520 305,942,247 On A ccount Payments CRIPAF-Works-ID/ANU-NCB-20 Rajarata Construction & Development - 3,700,000 CRIPAF-Works-ID/ANU-NCB-21 H.P.S Construction 3,000.000 6.000.000 CRIPAF-Works-ID-KAN-NCB-82 M/s Dockyard General Engineering Services (1 5,000.000 - C RI PAF-Works-I D-K U R-NCB-85 Shyama Engineering Construction Pvt Ltd 15,000,000 - CRIPAF-VVorks-MASL-NCB-10 1 M/S Nanadana Engnieering Constructions 2,900,000 1,600.000 CRJPAF-Works-M ASL-NCB-102 M/s Sapthara Engineering(Pvt) Ltd 4,600,000 4,600.000 CRIPAF-Works-MASL-NCB-!03 M/S Sapthara Engnieering (Pvt) Ltd , 2,500.000 1,500,000 CRIPAF-Works-MASL-NCB-104 Sapthara Engineering (Pvt) Ltd - 700,000 CRIPAF-Works-MASL-NCB-114 M/s H.P.S Construction 2.000,000 1.500,000 CRIPAF-Works-MASL-NCB-116 M/s H.P.S Construction 7,500,000 3,500,000 CRIPAF-Works-MASL-NCB-117 M/s Gamini Construction - 3,500.000 CRIPAF-Works-MASL-NCB-118 M/s Gamini Construction - 5,500.000 CRIPAF-Works-MASL-NCB-119 M/s Arangalla Construction & Development 1,500.000 - CRIPAF-Works-MASL-NCB-120 DMC Construction pvt Ltd 10,000.000 - CRIPAF-Works-PRDD-NCB-403 M/s Chathura Construction Company Pvt Ltd 4,300,000 4.742.000 CRIPAF-Works-PRDD-NCB-404 M/s Chathura Construction Company Pvt Ltd 3,200,000 - CRIPAF-Works-PRDD-NCB-405 Nimsara Constructions & Engineering Pvt Ltd 7,786,000 - CRIPAF-Works-PRDD-NCB-406 Suhada Enterprises 12,300,000 - CRIPAF-Works-PRDD-NCB-407 Suhada Enterprises 3,000,000 - CRIPAF-Works-PRDD-Shopping-419 M/s Janaka Construction - 470,000 Total 84,586,000 37,312,000 TOTAL Advances 453,756,960 352,146,190 0 6 C a sh a n d C a sh E q u iv a le n ts Cash and Cash Equivalents D esignated A ccount (A F ) - C B SL - SL 186 342,674,401 274,617,382 PM U B ank A ccount ( A F ) - H yde Park -7042727 - 6,682,378 PM U Bank A ccount -H y d e Park -7042378 (D ) - - 342,674,401 281,299,760 TOTAL Cash and Cash Equivalents 342,674,401 281,299,760 0 7 R e c e iv a b le s fr o m In te r n a tio n a l D e v e lo p m e n t A s s o c ia tio n R eceivables from International D evelopm ent A ssociation ID A C ontribution R eceivable A ccount - 5 5 TOTAL R eceivables from International D evelopm ent A ssociation 5 A n n u a l Financial Statem ent - 2018 Notes to the Financial Statement 31/12/2018 31/12/2017 0 8 A d v a n c e s re ce iv e d fro m ID A A dvances received from IDA ID A Payable A ccount 286.266,803 278.947.692 286.266,803 278,947,692 TOTAL A dvances received from IDA 286,266,803 278,947,692 0 9 O th e r P a y a b le s 9.1 A dvan ce Payable to Special Dolor A ccount A dvance Payable to SDA - 6.682,383 6,682,383 9.2 C ontrol A ccount S tam p duty C ontrol A ccount 25 25 9.3 Retention and O ther Payable CRIPAF-Works-ID/AMP-NCB-01 Pearl Construction 1,388,899 - CRIPAF-Works-ID/AMP-NCB-02 M/s Atham Bawa and Sons 1.321,778 - CRIPAF-Works-1 D/AMP-NCB-03 M/s MC'T Construction 3,530,871 - CRIPAF-Works-ID/AMP-NCB-04 M/s Ancheneye Construction 1,512,534 - CRIPAF-Works-ID/AMP-NCB-05 Pearl Construction 2,835,302 - CRIPAF-Works-1D/AMP-NCB-06 M/s Atham Bawa and Sons 1,269,133 - CRIPAF-Works-ID/AMP-NCB-07 Hasara Construction 1,767,917 313,476 CRIPAF-Works-ID/AMP-NCB-08 M/s Tharsanath Construction Work 744,072 - CRIPAF-Works-1D/AMP-NCB-09 Pear! Construction 527.841 527,841 CRIPAF-Works-lD/AMP-NCB-10 Pearl Construction 623,230 623,230 CRIPAF-Works-ID/AMP-NCB-11 M/s Tharsanath Construction Work 268,367 - CRlPAF-Works-ID/AMP-NCB-12 M/s Tharsanath Construction Work 470,867 - CRIPAF-Works-lD/AMP-NCB-13 Athambawa & sons 2,021.402 2.021,402 CRIPAF-Works-ID/AMP-NCB-15 Pearl Construction 382,284 382.284 CRI PAF-Works-I D/AM P-NCB-17 M/s Atham Bawa and Sons 3,217,903 - CRIPAF-Works-ID/AMP-NCB-18 M/s Atham Bawa and Sons 2,183.228 - CRIPAF-Works-ID/ANU-NCB-19 Rajarata Construction & Development 1.680,919 - CRIPAF-Works-ID/ANU-NCB-20 Rajarata Construction & Development 2,055,476 - CRIPAF-Works-ID/ANU-NCB-21 H.P.S Construction 2,352,695 - CRI PA F-Works-1 D/AN U-NC B-22 H.P.S Construction 1,983,386 - CRIPAF-Works-ID/ANU-NCB-24 M/s Dockyard General Engineering Services (1 1.830,309 - CRIPAF-Works-ID/ANU-NCB-25 M/s Atham Bawa and Sons 297,429 - CRlPAF-Works-ID-AMP-NCB-12-2 M/s Athan Bawa and Sons 2,635,809 - CRIPAF-Works-ID-AMP-NCB-13-1 M/s SMA Careem Engineering Consultancy Si 898,726 - CRlPAF-Works-ID-ANU-NCB-28 M/s Volva Construction Pvt Ltd 532,644 - CRIPAF-Works-ID-ANU-NCB-30 M/s Bandara Construction 806,987 - CRIPAF-Works-ID-ANU-NCB-33 M/s D.S.J Civil Engineering Construction and 29,533 - CRIPAF-Works-lD-HAM-NCB-38 M/s Dockyard General Engineering Services (1 1.175,357 - CRIPAF-Works-ID-HAM-NCB-39 M/S Suhada Enterprises 1.486.969 - CRIPAF-Works-ID-HAM-NCB-40 M/S Suhada Enterprises 2,301.224 - CRIPAF-Works-lD-UAM-NCB-41 NSK Construction 969,900 - CRI PAF-Works-I D-H AM-NCB-42 Dockyard General Eng SE (pvt) 1,064.525 - CRIPAF-Works-ID-HAM-NCB-43 Suhada Enterprises 1.152,217 - CRIPAF-Works-ID-HAM-NCB-44 Harini Enterprises 1.886,782 - CRIPAF-Works-ID-HAM-NCB-45 M/s Nayomi Builders 2,535.439 - CRIPAF-Works-ID-HAM-NCB-47 Nayomi Builders 1.719,596 - CRIPAF-Works-ID-HAM-NCB-49 M/s W.V.P Construction 179,910 - CRIPAF-Works-lD-KAN-NCB-71 M/s Kirula Engineering Services .(Pvt) Ltd 551,405 - CRIPAF-Works-ID-KAN-NCB-72 Victory Construction 411.066 - CRIPAF-Works-ID-KAN-NCB-73 Gamini Constructions 1.602,667 - A n n u al Financial Statement - 2018 Notes to the Financial Statement 31/12/2018 31/12/2017 CRIPAF-Works-ID-KAN-NCB-76 M/s Edward and Christie 3.054,020 _ CRIPAF-Works-ID-KAN-NCB-78 M/s Senevirathna Construction 1.275.482 - CRIPAF-Works-ID-KAN-NCB-82 M/s Dockyard General Engineering Serv ices (1 3.690.900 - CRIPAF-Works-ID-KAN-NCB-83 M/s Weerasooriya Builders (Pvt) Ltd 3,893.993 - CRIPAF-Works-lD-KAN-NCB-84 Gamini Constructions 620,893 - CRlPAF-Works-lD-KUR-NCB-85 Shyama Engineering Construction Pvt Ltd 3.544.430 - CRIPAF-Works-ID-MAN-NCB-51 M/s Priyanka Construction 595,896 - CRIPAF-Works-ID-MAN-NCB-52 M/s Sun Construction 1.294,879 - CRIPAF-Works-ID-MAN-NCB-53 Priyanka Construction - 929.282 C RIPAF-Works-I D-MAN-NC B-54 Yasotha Construction 375,250 780,483 CRlPAF-Works-ID-MAN-NCB-55 M/s Sun Construction 3.903,774 - CRIPAF-Works-ID-MON-NCB-60 M/s Atham Bavva and Sons 2.592,229 . CRIPAF-Works-ID-MON-NCB-62 M/s Kevinda Construction 359,918 - CRIPAF-Works-ID-MON-NCB-63 M/s Kevinda Construction 369.336 - CRIPAF-Works-ID-MON-NCB-65 Kevinda construction 366.860 - CRIPAF-Works-ID-POL-NCB-86 M/s K.M.C Construction Lanka (pvt) Ltd 775,797 - CRIPAF-Works-ID-TRl-NC'B-57 M/s Atham Bawa and Sons 785,482 . CRIPAF-Works-lD-TRI-NCB-58 M/s Abeyvvardhana Construction 1,362,106 - CRIPAF-Works-I D-TRI-NCB-59 M/s Pearl Construction 672,426 _ CRIPAF-Works-ID-TRI-NCB-59-l M/s F-Tech engineering Services 575,473 - CRIPAF-Works-MASL-NCB-10 1 M/S Nanadana Engnieering Constructions 600.482 301.655 CRIPAF-Works-MASL-NCB-102 M/s Sapthara Engineering(Pvt) Ltd 666,087 666,087 CRIPAF-Works-MASL-NCB-103 M/S Sapthara Engnieering (Pvt) Ltd , 562,432 231.954 CRIPAF-Works-MASL-NCB-104 Sapthara Engineering (Pvt) Ltd 79.352 - CRIPAF-Works-MASL-NCB-106 M/s Ralic Engineering Pvt Ltd 273,552 218,461 CRIPAF-Works-MASL-NCB-l 07 M/S Sunil Jayarathna Construction - 390.129 CRIPAF-Works-MASL-NCB-108 M/s Shabhash and Associates 399.029 670.345 CRIPAF-Works-MASL-NCB-110 Lahiru Constructions 174,677 349.354 CRIPAF-Works-MASL-NCB-l 11 Lahiru Constructions 518.629 970.895 CRIPAF-Works-MASL-NCB-113 Volva Construction 119,941 186,591 CRIPAF-Works-MASL-NCB-114 M/s H.P.S Construction 210,205 - CRIPAF-Works-MASL-NCB-116 M/s H.P.S Construction 1,310,597 325,235 CRIPAF-Works-MASL-NCB-117 M/s Gamini Construction 164,460 . CRIPAF-Works-MASL-NCB-118 M/s Gamini Construction 826,016 413,557 CRIPAF-Works-MASL-NCB-120 DMC Construction pvt Ltd 4.496,616 60.555 CRIPAF-Works-MASL-NCB-121 M/s KDAW-WB Joint Venture 3,633,909 - CRIPAF-Works-PRDD-NCB-401 M/s Kithmina Construction 3.314.363 2,715,457 CRIPAF-Works-PRDD-NCB-402 M/s Sanguine Engineering Pvt Ltd 6.931,544 - CRIPAF-Works-PRDD-NCB-403 M/s Chathura Construction Company Pvt Ltd 3,952,831 1,635.617 CRIPAF-Works-PRDD-NCB-404 M/s Chathura Construction Company Pvt Ltd 3,250.078 599.074 CRIPAF-Works-PRDD-NCB-405 Nimsara Constructions & Engineering Pvt Ltd 8.134,728 64,844 CRIPAF-Works-PRDD-NCB-406 Suhada Enterprises 2,941,012 - CRIPAF-Works-PRDD-NCB-407 Suhada Enterprises 2,786.623 957,386 CRlPAF-Works-PRDD-Shopping-419 M/s Janaka Construction - 62.289 Total 131,662,903 16,397,482 TOTAL O ther Payables 131,662,928 23,079,865 10 P ro ject F u n d s P roject F u n d s D om estic Fund A ccount (G O SL ) 2 .406.050 1,300.000 E x ch an g e gain/losses 56,407,599 2.352,073 ID A C ontribution A ccount 2.261.886.523 591.886.530 2,320,700,172 595,538,603 TOTAL Project Funds 2,320,700,172 595,538,603 A n n u al Financial Statem ent - 2018 N otes to the Financial Statem ent For the C um ulative up C um ulative Y ear to up to _____ 2018_____________ 3 1 / l ^ M __________ l l l i l i m i 11 In c r e a sin g C lim a te R e silie n c e o f I n fr a str u c tu r e A dvertising 464,456 1,282.106 817.650 C anal System s im provem ent 1.243.909.992 1.415.877,324 171,967.332 C leaning 316.958 701.489 384.531 C om puters & A ccessories including Soft W are (45.600) 2.623.479 2.669,079 Electricity 94.028 139,264 45,236 EPF 380,875 785.571 404.697 Equipm ent, P lant and M achinery M aintenance 35.700 35,700 ETF 95.219 196,393 101,174 Fuel and L ubricants - Vehicle 23,235 37.435 14,200 Furniture and Fittings 753.966 901,271 147.305 Machinery' & Equipm ent 13.478.839 13,478.839 - M aintenance o f O ffice Prem ises - 2,215 2,215 N ew spapers, Periodicals and Books 19.880 37.190 17,310 O ffice Equipm ent 45,600 331,375 285,775 O ffice E quipm ent M aintenance 27.965 55.010 27,045 O ffice E xpenses 179.798 658,773 478,975 O ffice R efubbishm ent - 706.985 706,985 O ther C onsum able Tools - 16,530 16,530 O vertim e 167,458 167,458 - Postage Charges 29,530 56.680 27,150 Project A llow ance 1.106,075 2,406.075 1.300,000 R ent & Rates 724,200 1.388.050 663,850 Salaries 5,645,811 11,796.809 6,150,999 Security - 70,660 70,660 Slope Stabilization - Road 369.360.231 443,935.257 74.575,025 S ta ff T raining - Foreign 2,062.225 2,062,225 - S ta ff T raining - Local - 85.250 85.250 Stationery and P rinting 188,178 520,015 331.837 T echnical E valuation C om m ittee M em ber Fees 17,750 142.750 125.000 T elecom m unication 81.904 154.776 72.871 T ransport - Hired 5,439.775 7.998,597 2,558,823 T raveling and S ubsistence (L ocal) 208,527 232,627 24,100 V ehicles 23.550,000 23,550,000 - W ater B ills 76,388 124.990 48.602 Total Increasing Climate Resilience of Infrastucture 1,668,438,962 1,932,559,167 264,120,205 Im p le m e n ta tio n S u p p o r t a n d M o n ito r in g M aintenance o f V ehicle 102,508 102,508 - O ffice E xpenses 14.886 14.886 - S ta ff T raining - Local 120.883 120.883 - T elecom m unication 1.098 1.098 - V ehicles 9.400,000 9.400.000 - TOTAL Im plem entation SuDDort and M onitorina 9,639,375 9,639,3.75_ - Climate Resilience Improvement Project - AF M inistry o f Irrigation & Water R esources M anagem ent A n n u a l F in an cial S ta tem en t - 2018 T rial B alance A cc As a t 2 0 1 8 -1 2 - 3 1 As a t 2 0 1 7 -1 2 - 3 1 A cco u n t N am e No D e b it (R s) C r e d it (R s) D e b it (R s) C r e d it (R s) 1001 Salaries 11,796,809 - 6 ,1 5 0 ,9 9 9 . 1004 EPF 785,571 - 4 0 4 ,6 9 7 - 1005 ETF 196,393 - 101,174 - 1006 O v e rtim e 167,458 - - - 1007 P ro ject A llo w an ce 2 ,4 0 6 ,0 7 5 - 1,300,000 - 1011 T rav elin g and S u b siste n c e (L ocal) 2 3 2 ,6 2 7 - 24,1 0 0 - 1103 Fuel and L u b rican ts - V ehicle 37,435 - 14,200 - 1 1 A C / ^ .I „ „ /'“'I 11 'T ' | 1 /" C ^ A l I 03 O th er C o n su m ab le Tools 16,530 - 16,5 j 0 - 1106 S tationery and P rin tin g 5 2 0,015 - 3 3 1 ,8 3 7 - 1107 N ew spapers, P e rio d icals and B ooks 37,1 9 0 - 17,310 - 1110 M aintenance o f V eh icle 102,508 - - - m i E q uipm ent, P lan t and M ach in ery M a in ten a 35,7 0 0 - - - 1 1 12 M ain ten an ce o f O ffice P rem ises 2,215 - 2 ,2 1 5 - 1113 O ffice E q u ip m en t M ain ten an ce 55,0 1 0 - 2 7 ,0 4 5 - 1122 T ran sp o rt - H ired 7 ,9 9 8 ,5 9 7 - 2 ,5 5 8 ,8 2 3 - 1123 E lectricity 139,264 - 4 5 ,2 3 6 - 1124 R ent & R ates 1,388,050 - 6 6 3 ,8 5 0 - 1125 T eleco m m u n icatio n 155,874 - 72,871 - 1126 O ffice E xpenses 6 73,658 - 4 7 8 ,9 7 5 - 1127 W a te r B ills 124,990 - 4 8 ,6 0 2 - 1128 P o stag e C harg es 5 6 ,680 - 2 7 ,1 5 0 - 1133 A d v ertisin g 1,282,106 - 817,650 - 1134 S ecurity 7 0 ,660 - 70,6 6 0 - 1135 C lean in g 7 0 1 ,4 8 9 - 384,531 - I 13A T E C M em b er h e e s 142 ,/5 0 - 125,000 - 2200 C anal S ystem s im p ro v em en t 1,41 5 ,8 7 7 ,3 2 4 - 171,967,332 - 2251 S lo p e S tab ilizatio n - R oad 4 4 3 ,9 3 5 ,2 5 7 - 74 ,5 7 5 ,0 2 5 - 2383 V eh icles 32 ,9 5 0 ,0 0 0 - - - 2384 M ach in ery & E q u ip m e n t 13,478,839 - - - 2385 C o m p u ters & A c c e sso rie s 2 ,6 2 3 ,4 7 9 - 2 ,6 6 9 ,0 7 9 - 2386 O ffice E q u ip m en t 3 31,375 - 2 8 5 ,7 7 5 - 2390 F u rn itu re and F ittin g s 901,271 - 147,305 - 2501 S ta f f T rain in g - L ocal 2 0 6 ,1 3 3 - 8 5 ,250 - 2502 S ta f f T rain in g - F oreign 2 ,0 6 2 ,2 2 5 - 2510 O ffice R efu rb ish m e n t 7 0 6 ,9 8 5 - 7 0 6 ,9 8 5 - 3000 A d v an ce from SD A - - 6 ,6 8 2 ,3 8 3 - 3001 ID A co n trib u tio n R e c eiv a b le A cc o u n t - - 5 - 3002 D o m estic Fund A c c o u n t (G O S L ) - 2 ,4 0 6 ,0 5 0 - 1,300,000 3003 ID A P ay ab le A c c o u n t - 2 8 6 ,2 6 6 ,8 0 3 - 2 7 8 ,9 4 7 ,6 9 2 3050 R eten tio n M o n ey - C o n tra c to r - 131 ,6 6 2 ,9 0 3 - 16,397,482 3053 E x ch a n g e g a in /lo sse s - 5 6 ,4 0 7 ,5 9 9 - 2 ,3 5 2 ,0 7 3 3060 ID A C o n trib u tio n A c c o u n t - 2,261,886,523 - 5 9 1 ,8 8 6 ,5 3 0 3061 A d v a n c e P ay ab le to S D A - - - 6,682,383 3100 P M U B an k A c c o u n t - H y d e P ark -7 0 4 2 3 ' - - - - 3103 R D I - A n u ra d a p u ra - B an k A /C - 3104 R D I - H am b a n to ta - B a n k A /C - 016 3105 R D I - K an d y - B an k A /C - - - - Climate Resilience Improvement Project - AF M inistry o f Irrigation & Water R esources M anagem ent A n n u a l F in a n cia l S tatem en t - 2018 T rial B a la n ce A s a t 2018- 12 - 3 1 A s a t > 2 0 1 7 -1 2 -3 1 A ccount Name No D ebit (Rs) C redit (Rs) D ebit (Rs) C redit (Rs) 3106 R D I - K uru n eg ala - B ank A /C - - 3107 RD1 - T rin co m alee- B ank A /C - - 3109 R D I - A m p ara - B ank A /C - - - - 3110 R D I - B aticalo e - B ank A /C - - 3111 RD I - M on arag ala - B ank A /C 6 31.440 - - - 3112 R D I - P uttlam - B ank A /C - - 3113 R D I - Polo n n aru w a - B ank A /C - - 3138 P R D A - U va P rovince- B ank A /C - - 3139 P M U B ank A cco u n t ( A F ) - - 6 ,6 8 2 ,3 7 8 - 3140 D esig n ated A cco u n t (A F ) 342,674,401 - 2 7 4 ,6 1 7 ,3 8 2 - 3141 R D I - M ann ar - B ank A /C - - 2 ,2 0 9 ,5 6 0 - 3150 M o b ilizatio n A d vance 3 6 8 ,5 3 9 ,5 2 0 - 3 0 5 ,9 4 2 ,2 4 7 - 3151 O n A cco u n t Paym ents 8 4 ,5 8 6 ,0 0 0 - 3 7 ,3 1 2 ,0 0 0 - 4402 S tam p d u ty C ontrol A cco u n t - 25 “ - Total 2,738,629,903 2,738,629,903 897,566,160 897,566,160 Climate Resilience Improvement Project Ministry o f Irrigation & Water Resources M anagement A n n u a l F inancial Statem ent - 2018 Allocation for the year Amount Utilized Components During the year under Agre ements / 1 under review (2018) / 2 As at 31 December 2018 review (2018) U SD t'Mn i LKR (M n) U SD (M n) LKR (M n) USD (M n) LK R (M n) USD (M n) LKR (M n) A nalysis for IDA funds - O rieional Project 1 D evelopm ent o f Basin Investm ent Plans 13.03 1,699.75 1.35 216.00 1.66 279.74 6.19 941.73 2 Ir creasing C lim ate R esilience o f Infrastructure 90. 03 11,767.50 12.03 1,925.00 11.61 1,877.15 55.40 8.227.50 3 Im plem entation Support and M onitoring 5.03 653.75 0.46 73.00 0.40 66.25 1.64 244.30 4 C ontingent E m ergency Response 2.03 261.50 0.41 66.00 0.32 56.85 0.32 56.85 Sub total - I 110.01 14,382.50 14.25 2,280.00 13.99 2,279.99 63.56 9,470.39 Analysis for IDA funds - Additional Finance Project 5 Increasing C lim ate R esilience o f Infrastructure Flood R isk M itigation 27.00 3,888.00 8.16 1,305.00 7.95 1,306.41 10.36 1,674.33 Transport C onnectivity 13.03 1,872.00 2.22 355.00 2.15 353.95- 3.61 577.92 6 Im plem entation S upport and M onitoring 2. 03 288.00 0.06 10.00 0.05 9.64 0.05 9.64 Sub total - 2 42.0) 6,048.00 10.44 1,670.00 10.15 1,670.00 14.02 2,261.89 7 Project Im plem entation - G OSL O rigional Project 0.13 21.31 0.12 18.40 0.86 125.59 1.80 235.35 A dditional Finance Project 0.06 10.00 0.01 1.11 0.02 2.41 Local funds for IDA R efund (OP) 1.45 228.69 1.45 228.69 1.45 228.69 Sub total - 3 1.80 235.35 1.65 260.00 1.58 248.20 2.33 356. 70 Total 153.80 20,665.85 26.33 4,210.00 25.72 4,198.19 79.91 12,088.97 1 E x c h a n g e ra tes f o r A llo c a tio n s - O P - 1$ = Rs. 130.75 a n d A F - I S = R s .l4 4 .? 0 2 E x c h a n g e ra tes f o r y e a r 201 8 A llo ca tio n I S = R s.160 018 ■ (goS5>3 © C 0 £)5oS3>C) |6D [E 165)a& ID ^ ^ llU CENTRAL BANK OF SRI LANKA $$(£, ^l6m655Tacb6TTLb F in a n ce D e p a rtm e n t ©@25 ©^£3D5S)©§S5S3,Q 22 February 2019 Project Director, Climate Resilience Improvement Project, M inistry of Irrigation and Water Resources Management, N o. 11 Jawatta Road, Colombo 05. Dear Sir/Madam, BALANCE CONFIRMATION - CLIMATE RESILIENCE IMPROVEM ENT. PROJECT fCRTF) AS AT 31-12.2018 A s per your letter o f request dated 21.02.2019, we confirm that the following amount is in Credit to the below mentioned account at the end o f the business day o f 31st December 2018. Account Balance in Account Balance Equivalent Rupee Loan No. Sub Ledger Account Number in USD Value IDA 175 - Climato Resilience 1,095,420,126.61 5,994,094.26 5417-LK Improvement Project IDA 186 - Climate Resilience Improvement Projcct 1,875,100.35 342,674,401.45 5768-LK Additional Financing We hereby confirm the correctness of the above balances. Yours sincerely, r- J S. H. S. K a ru n a ra tn e For C hief Accoi ntantjenior Accountant Central Bank of Sri Lanka ^ , a u . a „ , So , G_ 0 , w eb: w w w .c b , g 0 , k £ 9411 2477153/308 94 11 2346264 01 9 d ANK Oh CbYLON V' SUPER GRADE BRANCH - H Y d I PARK '°n N O « f B JAYAH MAWATHA, COLOMBO W T E L .N O ,; 8112*87281 FAXTfO. i *113687483 Km mi : fc« £ 5 i^ |b s c jk ■Oar Ref: PBQ&GLWik 02nd April 2019 Climate Resilience Improvement Project Project Director L-imiaie Resilience improvement Project Mo 11 Jawatte Road Colombo 05 00500 pear Sii/Madam; CONFIRMATION OF BALANCE CLIM ATE RJCSELUCNGE i m p r o v e m e n t p r o je c t We r e f ^ to the letter dated 06th March, 2019, by CLIMATE RESILIENCE IM PROVEM ENT i aila vvrne i d cosiiim iiiai me lollowmg accounts month end balances as at ! i 1.0:0019, as follows. j A ccobiii Wa. Date A/c pened Account Jfsl an ee I 7042378 20 06.2014 Rs. 3,000.00 j 7042379 14.10.2014 Us. 3,000.00 1 /U4Z/2/ ' UR&SJOI? R s.l0 0 0 /u 0 j £ --------- Climate Resilience Improvement Project CRiP CW<« Knfrict Pt^c M in istry o f Irrigation & W ater Resources M a n a g e m e n t No. 11, Jawatta Road, Colombo 05. T el:011 -2 0 5 8 4 5 3 em ail: pdcrip@ sltnet.ik B A N K R E C O N C IL IA T IO N S T A T E M E N T F O R T H E A S A T 3 1 -D e c e m b e r -2 0 1 8 P M U B a n k A c c o u n t ( A F ) - H yd e P a rk -7 0 4 2 7 2 7 - 3 1 -D e ce m b e r-2 0 1 8 Balance as p e r Cash Book as at 31 -D ecem ber-2018 0.00 A dd Cheque issued b u t n o t realized 4,318,154.81 4,318,154.81 Less Ch eque de po site d b u t n o t realized 0.00 4,318,154.81 A djustm ents A d ju s tm e n t Total 0.00 4,318,154.81 Balance as per Bank S ta te m e nt as at 31 -D e ce m b er-20 18 4,318,154.81 P re p a re a By A c c o u n t A ss is ta n t Climate Resilience Improvement Project Qruk er J ^ u Ppo r ip i Ptyo M in istry of Irrigation & W a te r R esources M anagem ent No. 11, Jawatta Road, Colombo 05. Tel:011-2058453 email: pdcrip@ sltnet.lk B A N K R E C O N C IL IA T IO N S T A T E M E N T FO R T H E A S A T 3 1 -D e c e m b e r -2 0 1 8 P M U B an k A c c o u n t - H y d e P a rk -7 0 4 2 3 7 8 (D ) - 31 -D ecem ber-2018 Balance as per Cash Book as at 31-Decem ber-2018 0.00 A dd Cheque issued b u t not realised 1,074,917.50 1,074,917.50 Less Cheque de po site d b u t n o t realized 0.00 1,074,917.50 Adjustm ents A d ju s tm e n t To ta l 0.00 1,074,917.50 Balance as p e r Bank S ta te m e n t as at 31 -D ecem ber-2018 1,074,917.50 P re p a re d B y Cert-ffed By A c c o u n t A ss is ta n t A r r n iin t o n t