w5K FpaHTTopHTOH The Foundation for Enterprise Restructuring and Financial Institutions Development Forest Fire Response Project Project financial statements for the period from 01 January 2018 to 30 August 2019 Moscow 2019 2. . .. ..r.. b fix - '-.17 FBK GrantThornton An instinct for growth Independent auditor's report To the General Director of the Foundation for Enterprise Restructuring and Financial Institutions Development (FER) Opinion We have audited the accompanying special-purpose financial statements of the Forest Fire Response Project (Project), financed by the International Bank for Reconstruction and Development (IBRD) under the Loan Agreement No. 8197-RU a, for the period from January 01, 2018 to August 30, 2019, namely 1. Balance Sheet of Chief Manager, Manager, Recipient of Budgetary Funds, Chief Administrator, Administrator of Sources for Financing the Budget Deficit, Chief Administrator, Administrator of Budget Revenues as of August 31, 2019 (Form 0503130); 2. Reference Note on Consolidated Settlements as of August 31, 2019 (Form 0503125); 3. Report on Budget Execution of Chief Manager, Manager, Recipient of Budgetary Funds, Chief Administrator, Administrator of Sources for Financing the Budget Deficit, Chief Administrator, Administrator of Budget Revenues as of August 31, 2019 (Form 0503127); 4. Report on Financial Results of Activities as of August 31, 2019 (Form 0503121); 5.1. Information on Balances in Accounts of Recipient of Budgetary Funds (Form 0503178) (Type of activity "budgetary"); 5.2. Information on Balances in Accounts of Recipient of Budgetary Funds (Form 0503178) (Type of activity "funds in temporary use"); 6. Explanatory Note with the following annexes: * Summary analytical information on the actual disbursement of funds by project Components and its Comparison with Project Plans (Annex 1); * Total Reconciliation of Project Financial statement on Disbursed Funds to IBRD Loan Account Statement (Annex 2); * Designated Account (DA) - A Statement (Annex 3 (A)); * Designated Account (DA) - B Statement (Annex 3 (B)); * SOE Withdrawal Schedule (Annex 4). In our opinion, the special-purpose financial statements give in all material respects a true and fair view of the sources and application of funds of the Forest Fire Response Project for the period from January 01, 2018 to August 30, 2019 in accordance with the IBRD Guidelines and applied accounting policy. In our opinion, the Designated Account (DA) - A and Designated Account (DA) - B Statements (Annexes 3 (A) and 3 (B) to Explanatory Note) gives in all material respects a true and fair view of the financial position of the Designated Accounts of the Project as at the beginning of the day August 31, 2019 and the cash flows for the reporting period from January 01, 2018 to August 30, 2019 in accordance with IBRD Guidelines and applied accounting policy. In addition with respect to Statement of Expenses (SOE) for the period from January 01, 2018 to August 30, 2019 adequate supporting documentation has been maintained to support claims of IBRD for reimbursement of expenditures incurred, and expenditures, included in SOE's are eligible for financing under the Loan Agreement between the Russian Federation and the IBRD No. 8197-RU. The Foundation for Enterprise Restructuring and Financial Institutions Development Forest Fire Response Project 1 143 4 FBK GrantThornton An instinct for growth Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the FER in accordance with independence Rules for Auditors, Audit Firms, and Code of Professional Ethics of Auditors that correspond to the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Emphasis of Matter - Basis of Accounting We draw attention to the sections 3 and 4 of the Explanatory Note to the special-purpose financial statements, which describes the basis of accounting. The special-purpose financial statements are compiled in compliance with the IBRD Guidelines. The accounting policies provide the preparation of the accompanying special-purpose financial statements on the modified accrual basis and the annexes to the Explanatory Note - on the cash basis. We also draw attention to section 2 of the Explanatory Note to the special-purpose financial statements, which states that these financial statements are the final special-purpose financial statements under the Project. The closing date of the IBRD loan under the Forest Fire Response Project is March 31, 2019. Our opinion is not modified in respect of these matters. Responsibilities of Management and Those Charged with Governance for the Special- purpose Financial Statements Management of the FER is responsible for the preparation of the special-purpose financial statements in accordance with the IBRD Guidelines and for such internal control as management of FER determines is necessary to enable the preparation of special-purpose financial statements that are free from material misstatement, whether due to fraud or error. In preparing the special-purpose financial statements, management of FER is responsible for assessing the FER ability to continue as a going concern, disclosing, as applicable, matters relating to going concern and using the going concern basis of accounting unless management of FER either intends to liquidate the FER or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the FER financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the special-purpose 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 our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with International Standards on Auditing (ISAs) 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 financial statements. As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout-the audit. We also: Identify and assess the risks of material misstatement of the special-purpose 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 our 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. The Foundation for Enterprise Restructuring and Financial Institutions Development Forest Fire Response Project 2 Lia 4 FBK GrantThornton An instinct for growth * 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 FER's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management of FER. * Conclude on the appropriateness of FER management's use of the going concern - basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the FER ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the special-purpose financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the FER to cease to continue as a going concern. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. i S.M. Shapiguzov President of FBK, LLC basis of the Charter, ei 6te N 01-001230 rei:6` zwnaumr6oC43397 Date of Independents auditor's report: October 2, 2019, Audited entity Independent auditor Name: Name: The Foundation for Enterprise Restructuring and Limited liability company <(Accounting and Financial Institutions Development business advisors)) (FBK, LLC) Forest Fire Response Project Address: Address: 2/4, building 1, office 104, Luzhnetskaya 44/1, building 2AB Myasnitskaya St, Moscow, embankment, Moscow, 119270, Russia 101990, Russia State registration certificate: State registration certificate: Registered by Head Department of the Ministry of Registered by the Moscow Registration Chamber Jus-tice of the Russian Federation across Moscow on November 15, 1993, the certificate: series YZ 3 on June 27, 1997, certificate: series YR-29. N2 484.583 RP. Entered in the Unified State Entered in the Unified State Register of Legal Register of Legal Entities on July 24, 2002 under Entities on January 27, 2003 un-der the main state the main state number 1027700058286. number 1037700060694. Membership in a self-regulatory auditor organization: Self-regulatory organization of auditors Association <(Sodruzhestvo). The Foundation for Enterprise Restructuring and Financial Institutions Development Forest Fire Response Project 3 ws 4 FBK GrantThornton An instinct for growth Number in the register of audit organizations registered with the self-regulatory audit organization: Certificate of membership in the Self-regulatory organization of auditors Association <(Sodruzhestvo> N2 7198, principal number of registration entry (ORNZ) - 11506030481. The Foundation for Enterprise Restructuring and Financial Institutions Development Forest Fire Response Project 4 M3 4 Проект «Реt�ормирование лесоуправпения и меры по борьбе с песными пожарами в России" 1 Forest Fire Response Project 6АЛАНС ГЛАВNОГО РАСПОРRДИТЕЛЯ, РАСПОРЯДИТЕЛЯ, ПОЛУЧАТЕЛS� БЮДЖЕТНЫХ СРВДСТВ, ГЛАВНОГО АДМИНWСТРАТОРА, АДМИFЕИСТРАТОРА ИСТОЧНИКбВ ФИНАНСИРОВАНИЯ ДЕФИЦ[�ТА Б10ДЖЕТА, ГЛАВНОГО АДI�ИНИСТРАТОРА, АДМИНИСТРАТОРА ДОКО,q0В SЮ,qЖЕТА BALANCE SNEET of CH1EF MANAGER, MANAGER, RECIPIENT flF Bl1DGETARY FUNDS, CИi1EF ADMENISTR,4TOR, AL}N1INISTRATOR OF SOUk2CES FOR F1f�IANC1fцG ТНЕ BU©G�T I}EF1CtT,CH1EF ADMINISTRATOR, ADMENISTRATOR OF BUDGET REVENUES КОДЫlCUt}k5 0503130 н 9 Ав Т 2 1 г 1 f 1 А 2 1 Дата! Date 31.082019 Главный распорядитель, распорядитель, получатель бюджетных средств, lChicf manager, manager, recipient of budgetary funds, главный админwстратор, администратор доходов Бюджета, /chief administrator, admзnistrator of budget revenues, г°гiаеныи админисгратар, ыдминистратор источнwков lchief admimstrator, admЭстlstrator of sources for пп Ukf1U/ UKнU 00069836 финансиросзания дефицита бiодн<ета /fnancSng the Ьudget deficit FЕекоммерч®ский фондд реструкryризации првдприяrий и развития фюмансовых инстиryтов lFoundation for Enterprise Restructuring апд Financiai lnstitutions Devetopment главы по БК/ ВС Chapter о�1, D53 Нгименование бюджета lName of budget па ОкТМ01 ОКТМО 453863000060 Периодичность:гпдоваяlFrequency:annual Единица иамерения:рубли, доллары США Г Unii: in rubles,in US Dollars пп OKES4! ОКЕ1 383 на начало rода ! At the begИning af year На конец отчетного периода / At the епд of reporting period средства во средсгва во временном бюджетная деятельностьl budget временном Бюджетная деятельностьl budget А К Т И В А S S Е Т acti�ity распоряжении 1 fuпds in итого/ fotal ac0vКу распоряжеwии / funds in итого / tпtal tcmporary use temporary use Код строки в доппарах и долпарак 1Line в допларах США е рубпях f 3п CШA f in US в дплпарах США в допларах США / в рублях / in США / in U5 o дonnapax CWA соде в рубпях/ in гиЫеs J 3n US Dollars ruhles [�ollars в рубляк / In ruhles / in ti5 Oollars в рубпях / in ruhlгs in ll5 оп11аг5 гиыеs Dollars в рубпнх J in ruЫes / in U5 Dolfars 1 1а 3 3а 4 4а 5 5а 6 6а 7 7а 8 8а 1. нефинансовые активы 1. Nonfiпaпuial assets Основные средства (баламсовая Fгхед assets {book value, D10100000), птоимость,о1оr00оо0) tога� о1Q _ _ _ _ _ _ _ - _ _ - - Уменьшение сгоимости основных �ecraass iп the cast of fixed assets "", средсте **, sсвго* total* U2б - - - - - - - - - - - - иэ них: ofwhich: амортиэация основных средств depreciation of fixed assets о21 - - - - - - - - - - - Осмовные средсrыа (огтатnчнаЧ Fixed assets (depreciated Ьonk value, стоимость, стр.0lо - стр.020) line 010 - line о20) 034 - - - - - - - - - - - - Нематериальные акгивы (балансовая lntangiЫe assefs (book чаlие, стоимость, 0102о00о0) *, всего 91020000о)*, toial 040 - - - - - - - - - - - - Уменьшение стаимости Uecrease in the �а1ие of intangiЫe assets нематериапьных акгивов ", всего` ', total " 050 ИЗ НИХ: Of WF11CI1: амортиэация нематериальньзх активов depreciation of intangiЫe assets ` 051 Нематериальные активы "(астаточная fntangiЫe assels *`(depreciated book стnимость, стр. 040 - стр.050) value, Эiпе 040 - line 050) OGO ы i� � _ -��,р......,- �f БАЛАНС стр. 21 BALANCE р.2 На wачало года 1 Ai the beginning оР year На конеу оrчеrного nериода ! At fhe end of reporting period средстеа во бюджетная деятельностьl budget еременмом бюджетная деятельность/ budget орРдгryыа аа ыремеммом activity расnоряжении 1 funds in итого 1 total activity распоряжении ! funds in итого 1 toTa1 tem ога use tempдrary use АКТИВ ASSET Р гу Код строки в долларах в долпарах lLine в дnлпарак С1ид в рубпяк / in С1.1.lА J in US в ррппарах США в допnарак Сц1А / в рублнк / 3n С1.11А / 1n i!S в Аолларах С1.1.1А соде в ру5лвк / in ruhles / in U5 Пailars ruЫes €�allгrs в рублвх / 1n ruЫes /1n l15 Dollars а рублях / 1n ruЫes in llS Dollars ruhles Dollars в рублах / 1n ruЫes / 1n US пollars 1 1а 2 3 За 4 4а 5 5а 6 ба 7 7а 8 Sa Непроизведемныв активы Non-produced assets(010304000)" (о'ED300000)`" (остаrочная сrоимосrь) (depreciated book value) 070 - - - - - - - - - - - - Материалымыге запасы (01050000D) lnveпtorгes (09D5a000o) о80 - - - - - - - - - - - - из них: ofwhlch: внеоборотные поп-сиагепt 0$1 Права пользования активами (01110о000}"" (остаточная стоимосты , Ric�hts fo use assets"" (depreciated hоой вс®го цаlие), total 100 - - - - - - - - - - - - из них: of which. долгосрочные long 101 Вложения в нефинансовые активы Эпvestments in non-financial assets (а1 osooooo�, кзсего (о1 asoooaa�,total 1 рр . . _ _ из них; ofwhich: внеаборотные ttan-currнnt 121 - - - - - - - - - - - - Нефимднсовые активы в пути Nonfinancial a55els in lransif (0107000й0) {010700{}00) 130 казны (балансовал стоимасть, Nonfinaпcial assets af treasury property 01D80o000)' (bookvalue,610800000)" 140 Затраты на изготовлениеготовой зiрnдукздии, ыыполнемwе работ, услуг Cosi af fnished goods, delivery af works {Ot0900000) апд services(016900000) 150 Расходы 8удуиЕих периодов (Ci4015000) l7eferred expenses (04U15UUU) 160 Итого по раздепу 1 Tota1 for Sectioп 1 (стр.{}ЗО + стр.О6П + стр.©70 + стр.080 [line ОЗо + Iine О60 + lзпе 070 + line 080 + стр.100 + стр. 120+ етр.130 + + line'[00 +(ine 120 + line 130 + line crp.940+ стр. 750+ crp.160j 740+line 15�+4iпе 160) 190 - - - - • - - - (,� { �-у �9w,.�__'�� �' БАЛАНС стр. 31 BALANCE р.3 На начало гдда 1 At the bec3innincd of уеаг На конец оrчеrного nериода 1 At the епд of reporting period средсrва во средатва во временном Бюджетная деятельмость! Ьudget временмом бдод�кетная деятельrюстьl budgct activity распоряжении 1 funds in итого 1 totaf activity расг�орsэжемии / fund5 in игого 1 loral temporary и5е temporary use АКТИВ А55ЕТ Код строки в долларах в долларах s долларах 1L1пе в долларах США в руЬлях / in СшАJ in U5 СШЛ/ in U5 в ддлларах Ct1iA / в рублпх / гn США / in U5 вдолларах США гдде в рублях/ in ruЫes J in U5 Dollars rubfes Doilars в ру6лях / in гиЬ(es Dollars в ру6лях / in ruЫes in U5 pollars rubles Dollars е рубгiвк f in ruUles / in U5 Do1[ars 1 1а 2 3 За 4 4а 5 5а 6 ба 7 7а 8 8а 11. Финанеовые агггивы 11. Fгnancial asset5 J�енежныге средстsа учреждения Mлnetary a5sefs of the organizatinn (020100000) (020100000) 200 846 038 333,13 14 687 279,83 - - 846 638 333,13 14 687 279,83 - - 326 592,00 5 063,5D 328 592,о0 5 063,50 в тоы числе: induding: _ _ _ . _ _ лиуевых счетах в органе казначейства (0201 1 1 000) accounts in treasury offices (026111000) 201 - - - - - - - � � _ _ _ accounts in а сгед'гt institution в ыредитиой оргаwизации (о2012Э000) (020121о00) 203 624 729 404,44 10 845 124,27 624 729 404,44 1D 845 Э24,27 - - 326 592,00 5 063,50 326 592,00 5 063,50 И3нИх: 0#Wh1CЬ: _ _ _ _ _ _ на депоаитах (0201220о0), ысеrо in deposits (020122000), total 204 _ _ _ _ _ _ иЭ них: afwhich: _ _ _ _ _ _ долгосрочные long 205 - - - . - - в иwостраниой вапюте (02о127000) iп fareign currency 206 221 308 928,69 3 842 155,56 221 308 928,69 3 842 155,56 - - - - - - а кассе (ог013оооа� и oa5n (О2о13о0оа� 207 _ _ _ _ _ _ Финансовые влоисения (020400000} Financial Snvestments (02040о000) 240 иЭ них: о# which: _ _ _ _ _ _ допгосрочные lang 241 _ _ _ - _ � дебитарская задолженность по lпсоте assounts receivaЫe донодаы (o2os0oooo, o2osoo0oo�, (ого5оо00о,огОSооо0оу, fotai всего 250 - - - - - - изних: afwhich: _ _ _ _ _ _ долrосрочные long 251 - - - _ _ _ Дебиторская задолисеггг{ость по еьсппатам (o2o6UO00Q D20800000, PaYment reaeivaЫe (020600000, ОЗОЗо0о00),всего 0?_O8o0000,030300000y,iata) 260 - - - - - - - - из них: of which: _ _ _ _ _ _ долгосрочные long 261 _ _ _ . . _ Расчеты по эаймам (ссудам) 5etilements оп 1аап5 (horrowed толеу) (о2о7о0оо0�,всего (ozoгooooo�,total 270 - _ _ _ _ _ ИЗ НИК: of Wh1Ch: _ _ _ _ _ _ долгосрочные long г71 - _ _ _ _ _ _ Сlрачие расчеты с де6иторами Dther settlements with debtars (021о00000), асего (D21000000), fotal 280 - - _ - _ _ из них: о# whэch: _ _ _ _ _ _ расчеты по налоговым вычетам по Settlcments оп tax dedactions ипдег the НДс (0290о1000) VAT (D21001000) 2g2 _ _ _ _ _ _ Влаи<ения в финансовые активы iпvestm®nts in financial assets (021500000) (021500000) 29о - - - - - - Итого по раздепу 11 (стр.200 + стр.240 ТоtаЭ #ог Section 11 (line 200 + Iine 240 + етр.250 + стр.260 + стр.27й + + line 250 + lзпе 260 + line 270 + tine стр.280 + crp.230) 280 + line 230) 340 846 038 333,13 14 687 279,83 846 038 333,13 14 687 279,83 - - 326 592,00 5 Об3,50 326 592,00 5 063,50 6MAWC (стр.150 + стр.400) BALANC@ ([iпв 150 + lэпе 400} 35{1 846 038 333,Э 3 14 S87 279,$3 846 038 333,13 14 687 279,83 - • 326 592,00 5 ОБ3,50 326 592,00 5 063,50 ,С i /�� � �, . �,,_. � :�,. БАЛАНС стр. 4! BAtAf�[СЕ р.4 На начало года ! At ihe heg€nning of уеаг На конец отчетного периода ! At the епд of reporting period средства во средства ео еременном бюджетная деягельностьГ budget временном бюджетная деятельнасть! budget acliыily распорчзженwи ! funг3s in итого / total a�wity распоря�кении / funds in итого 1 total temporary use temporary use П А С С И 6 EQUITY ANO L1AB1L1TЭES Код строки в долларах в долnарах ГLэпе в допларах США в рублях / iп США/ iп US в допларах США в долларах США 1 в рубпях / in COJA / 1n U5 в Л,олларак СЕ1.1А собе в рубпях / in гиЫеS / in l15 Dollars гиЫеs Oollars а рублях / in гиЫеs / in U5 Oollars а рублях / in гиЫеs in U5 Dvllars гиЫеS Dollars в рубгsлх / 1n rublcs / 1n U5 Dollars 1 1а 2 3 За 4 4а 5 5а 6 ба 7 7а 8 8а tE1. Обязательства 111. Lia8iilties 5ettlement5 wi#h creditors оп debt Расчеты с кредиторамц по долгавым obliг3ations {030100000j, lпlal обязательствам (030100000j,всего 400 - - - - - - - - - - ИЗ НИХ: Of WI11CI1: долгосрочwые lang д01 Кредиторская задолженность по Ассоип#s payahle in раутеэriа выплатам (030200040, 020800000, (030200000, 02080б000, 030402000,030403000),всего 030402000,030403000},to#а1 41[7 _ _ _ _ _ _ _ _ _ _ _ _ И3 НИХ: а{Wf11Cf1: допгосрочньээ long 411 Расчеты по платежам в 6юджеты Settlements оп paymвnts to budgets (030300000) (030300000) 4р0 - - , - _ - - _ _ _ _ _ Иные расчеты, всего Other rлlculalians, to1a1 430 - - - - - - - - 326 592,00 5 063,50 326 592,60 5 063,50 в том числе: indudinc�: расчеты па средствам, полученным ва set#lements оп funds received for ыременнпе распоряжение (030401040) temporary use (030401000) 431 - - - - - - - - 3Z6 592,00 5 063,5D 326 5В2,00 5 063,50 внутриведомственньэе расчетьt inferdepartmental5ettlemeпt5 (аз0а0аово) (озолОпооо� 432 - _ _ _ _ _ _ _ _ _ _ _ расчетьз с прочими кредиторами 5ettlements with ofher creditots (030406D60} (030406000) 433 - - - - - - - - - - - - расчеты по налоговым вычетам по settelments оп tax deductions ипдег 1he НДС (021001000) VAT (021001000} 434 - - - - - - - - - - - - Кредиторская Задолженность по Accounts payaЫe iп payments доходам (020500000, 020900000), всего (р30200000, 020800004, 030402000,030403000),total 470 _ - - _ - - _ _ - _ _ _ и3 ниК: of WfllCh: долгосрочные long 471 - - - - - - - - - _ _ _ Дахпды будущих периодов {04014000) Deferred reыепие (D401400D) 510 - - - - - - - - - - - - РеЭерв предстаящих расходов The reserueforfuture expeпses (040160000} (040160П00) 520 - - - - - - - - - - • - тоrо по разделу стр. + о а ог ес гоп эnе + юе стр.410 + стр.420 + t tine 420 + tine 430 + iine 470 + 1Эпе стр.430+стр.470+стр.510+tтр.520) 510 + Эiпе 520) 550 - - - - - - 326 592,00 5 063,50 326 592,00 5 063,50 1V. Финансоиьцw резуnьтаr 1V. Pinancial result Финансовый резуnьтат экомомwчесiroго Financial result of the есопотiс епЕ1(у субъекта (U4010UODU) (04б1D0000) 570 846 038 333,13 14 687 279,83 - - 846 038 333,13 14 687 279,63 - - - - - ° БАЛАНС (crp.56D + стр. 570} BALAMCE (Ппе 550 + 1ine570) 700 846 038 ЗЗЗ,Э 3 94 687 279,83 - - 846 038 333,13 14 687 279,83 - - 32fi 592,00 5 063,50 326 592,00 5 063,50 ' Данwые по атим сrрокам s аалюту бапанса не входят. "Data in these 11nes are not included in the balance . **Данные по этнм cr}юкам nриводятся с учетом амотиsации и{или} обеспечения нефинансовых актиеов, раскрываемого в Пояснительной записке **�ata оп these lines are provided ta1Езаsа in ihe value of shares апд other forms участия в капитапе of paRlcipation (п capital 442 630 - - - - • Чистое предоставление бюджвтнык кредитоs Net provision of budgetaгy credifs 460 - - - - - - в том числе: including: _ _ _ - _ _ увеличение эадолженwасти по бюджетмым кредитам зncrease in debts ге€ated [о budgetary credits 461 540 - - - - - - уменьиаение задопжённости по Бюдиготным decrease in debYs related to budgetary lоапs апд ссудам и кредитам credits 462 64D - - - - - - �iucmoe лоступлсние игr,,гх фин�нсоёьfн � активов Net entry of other financial assets 470 - - - - - - в там числе: including: _ _ _ _ _ - увеличение стоимости инь€к финансовых активов increase in the value of other financial assets 471 550 - - - - - - уменьшение стоимости иньtх финансовьис аiстивов decrease in the цаlие of othe€ finaпcial assets 472 G50 - - - - - - Чисrтгое увелицение нроцеСг дебигпорскагг задоnженности (кроме бюджетных Netiпcrease гп otherdebtдriпdebtedпess кредитов) (excepf for budgefary credifs) 4R0 - - - - - - в rом чисnе: €ncluding: _ _ _ _ _ увеличение прочей де6иторскай задолженности increase in othвr debtor indebtedness 481 560 17 663 601,71 310 743,37 - 17 663 &01,79 ЗtП 74з,37 уменьшение прочей дебиторской задолженности decrease in oiher debtor indebtвdness 482 66t7 17 663 601,71 310 743,37 - 17 663 В01,71 31о 743,37 Операции с обязательствами {стр.520 + OperatЮnS wtth 11aЫ11t1es (llne 520 + 1Епе 530 crp.53D + стр.540+стр.550+стр.560 ) + Eine 540+1inc 55D+1ine 56©) 510 -$35 2$1 622,31 -12 776 U83,23 - - В35 2$1 622,31 -12 776 083,23 Чистое уееличение задолженности по внутреннему государственному Net iпcrease in гndeбtedness related to (мунидилальному) долгу intema! stafe (muпicipaf) debt 52о - - - - - в том числе: iпciudiпg: _ - - _ - увеличеггие задоткенности по внутреннему государственному increase in indebtedness relaied to internal siate (муниципальному) долгу (municipal} debf 521 710 - - - - - уменьшение задолженности по внутреннему rосударственному (муниципальному) decrease in indebtedness related to iлtemal 5tate долгу (municipal) debt 522 810 - - - - - �, , � �� � й' , Форма 05D3121 с.бlForm 0503121 р. б Срсqства во врсменЕiом распоряисении 1Fund5 in , Код по 5юлжетння деятелbмостьl Budget aгstivify Итого/ Tota1 1Сод строки temporary use FЕаименование паказателя lndicator KOCГY/KOSGU 7LinP- СDдг. соде в Допларлх CIцAI in L75 в доЛЛарах CLl1A/ iп uS в долларах США( in в ру5пях / 1n ruhles Oollars е рубпяк / iго ruЫes flnliлrs н рцблян / in гиЫеs l15 Dollars 1 1а 2 3 4 4а 5 5а 6 6а Чистов уевличение задопженности по Net increase in гndebtedness related to the внешнему государственному долгу extema! stafe debt 530 - - - - - - в том чиспе: incЭuBing: _ _ - - увепичение задолженности по внеиlнему зпсгеаsе in indebtednass relatвd to fhe exfernal госуда�ктвенному цnnry state debt 531 720 - - - - - - уменьваение задолженности по енвшнаму decrease in indeЬtedпess relafed to tбе eutemal государственномудолry staledebt 532 820 - - - - - ° Чистое уееличение прочей кредиrrlарской задолженхости Net inerease in ofher credifor rпdebtedness 54о - 835 г81 82г,з1 -1г 776 083,23 - - 835 281 622,37 -12 776 083,23 в тоыг числе: including: _ - увеличение про�tвй кредиторсквй задолженносги increase iп other creditor indebtedness 541 730 729 109 200,42 11 071 015,D6 - 729 109 200,42 11 071 U15,U6 уменnизение прочей кредигnрской задолн<еммости decrease in other сгед'эtог indebtedness 542 830 1 564 390 822,73 23 847 098,29 - 1 564 390 822,73 23 847 D98,29 доходы будусцик лериодов Dвf®rred reveпue 55о Х - - - - Резервы предстояи�их расходое Тhы reserve for fuhue expenses 56о Х - - - - ��'��,�- Руководитель/Chief Executive Officer '/�� Короnьков М.П./Mstis[av Р. Korolkov (поАпис`ьУ/1s3gnature) (расшифровка поцписи)/(пате in print� Глаыны w бухгалтер/ChiePAccountaгat __ €(цзенкова Т.А./Tatyana А. Кuzenkova *`� ��_ �.;�" �ПО� C6j��51�_.�_-..--_.-- - natureM {расшифровка подписиj/�патеlпprint� л г£ �� � � 2в г. �� � --. �.,_,_.. . -т�'� - ,� J � чг Проект «Реформирование лесоуправления w мерьи по борьбе с лесwыми пожарамw н России" 1 Fores# Fire Response ProJect Код формы по ОКУД / Form соде ass.to OKUD 0503Э78 Сведения об остатках денежных средств на счетах получателя бюджетнььх средств lnformation оп Balances in Accounts of Recipient of Budgetary Funds Вид дедтельности Г1 уре of activзty Бюджетная ! budgetary (бюджетная, прwмосящая доход деятельность, средства во временноыг распоряжении) /(Ьudgetary, funds зп temporary use) На мачало года ! At the beginпing pfiyear На конец отчетндго периода /At the епд of reporting period 1<од счета Номер банковскоrо (nицевого) бюджетного счета 8ank (individual) account учетаlСоде of the остаток средств на счете Г остаток средств на счете ! account пит6ег accounf of budget account Баlапсе средства в пути ! funds in tгansit balance средства в путw / funds in transit accounting в долларах в руБлях / in в рубдях / iп в долларах США/ в долларах США/ in в дnлларах США/ гиЫеS США/ in V5 гиЬ#es in V5 nollars в рублях 1 in ruhes U5 �o11ar5 в рублях / in гиЫеs in и5 �ollars �оllars 1 2 3 За 4 4а 5 5а 6 ба 1. Счета е кредитных организаt{иях / 1. Accoгrnls ir� credгt instifutra7s 4о7о3В'10700020106507 (СредСlВд софи�•€агiсироеания е часпл средств 124121000 240 337 227,12 4 172 506,82 - - - - РЛКlспfпапсУпg оТ91е federal budgel for the FFП) 4o7U3B1070002D7065o7 (Средсrва софинансироаания в часпл средств 3'У9 588 5В9,42 6 590 056,45 М1�1Рlcofinarzcing of the federal budget for theMNRE) Э24121000 40703810700020146507 {средства заviма в части средсrв РПХ/ lоап funds for the FFA) 120121000 1 166 371,32 20 053,94 40703810700020106507 {средства займа в части средств МПР1 lоап fund5 fог the MNRE) 120121000 3 637 23б,58 62 507,06 407038406D0020005507(средстэа 120127000 - ° - - звйпааГ lоал funds) 51 318 541,07 890 943,80 4070384094002401550'7(средства 120127000 займа/ loan fund5) 169 990 387,62 2 95i 211,76 Итого по разделу 11 Totai for х 846 038 333,13 14 687 279,83 - - - • - 5вction 1 2. Счета в органе, органиэующем испопнение бюджета /2. Accouпfs in the fiпапсгаl authorily Итого по разде.пу 2/Tota1 for Х Secfion 2 BcerofГotai х &46 038 333,13 14 687 279,63 - - - - - rF'�, p F� /.. F' y�Mi Руководитель/Cбief Executive Officer Корольков М.П./ M5t151av Р. KorolkoV -(т1о пигь)/(signature) (расьиифровка подпиtи)!(пате in print) � Главный Бухгалтер/Chief Accouпtant _- Кузенкова T.A.1Tatyana А. Kuzenkova (п �� #иCbj/(5ignature} (расшифровка подписи)/(пате iп рппt) � �~�� � � г гi) �� �� г. 20_ г. , � _ ;, г,';: J. � �� i . Проект с<Реформнрование лесоуправлення и меры по борь6е с песнымм пожарами в Россьли" 1 Forest Fэre Response Projвct Код формьь по ОКУД 1 Form соде ass.to OKU� 4503t78 Сведенwя об остатках денежных ередств на счетах nолучателя битджетных средств lnformation оп Balances in Accounts of Recipient of Budgetary Funds Вид двятельности /Туре of activity средства во временном распорян<еяии ! funds in temporary use (бюджетная, приносяиаая доход деятельность, средства во временном распоряжении) !(budgetary, funds in temporary use) На начало года! At the beginning of уеаг на конец отчетноrо псриода! At the епд of reporting репод Код счета Номер Банковского (лицевого) Бюдн<етнаго cwera Sank (individual} account у�{ета/Соде of the остаток средств на счете 1 ocraroк срсдств на сЧете 1 account питЬаг account of budget account balance �ед�а в пути 1 funds in traпsit Ьаlапсе средства в пути / funds in transit accounting в Аллларах в рублях / in s рублях/ in в долларах США/ в долларах США/ In в долларах США/ ruбes 4Шд/ En ll5 гиЫеs in U5 DolEars $ рублях/ in гиЫеs U5 L7oЭlars в рублях / in rui�le5 in l35 Doilars Dollars 9 2 3 3а 4 4а 5 5а 6 ба �. Gчета в кредитных организациях / 1. Accounts iп crвdit гnstгtutгons 40703810800020006507(средства зо временном распоря>itении в - - ° - 155 520,00 2 411,19 - - части средств мПР/funds in temporary use for the MNRE) 320121400 4070381080002009Б507(средства но временном распоряжении в - 171 072,00 2 652,31 части средств РЛКlfuпds in temporary use for the FFA) 320121400 Итого по разделу 11 Total for х _ - _ 326 592,00 5 063,50 - - 5ectivп 1 2. Счета е ораане, организующем исполнение бюджета /2. АссоипУs iл the fiпancial authority Йтого по разделу 21Tota1 for х _ _ _ _ _ 5ectioп 2 Bceral7otal Х - - 326 592,00 5 063,50 - - /f г�АF��,, РуКонСlFjитель/ChiP,f EКP.CUY.fVe OffiC2C ,� f,-'�°"°/ КОрОлЬК0В М.П.I MSt1SЭaV Йи. KOYOIkOV � �:� � (поqпись)J(sigпature} (расшифровка подписи)/(пате in рг€пУ) ! Главный бухгалтер/ChiefAccountant - µ� ___�__ Кузенкова Т.А.ГFаtyапа А. Kuzenkova .ш �- . , � оДпись)/{5igпature) (расшифровка подписи)/(name in print] � п '4 � г � `S`Р�' . . . � � �_. , l- Э"'г ' � �'�) 20 Г_ . . 1. .. .. - ,�`... Forest Fire Response Project Explanatory Note 1. Description of activities The Foundation for Enterprise Restructuring and Financial Tnstitutions Development (hereinafter, the Foundation or FER) was established by Resolution 582-R of April 12, 1996 of the Government of the Russian Federation, and registered with the Ministry of Justice of the Russian Federation as a non-profit organization on July 5, 1996. The Foundation is a non-profit organization that does not have profit generation as its primary objective and does not distribute the generated profit among its participants. The participants of the Foundation are the Executive Office of the Government of the Russian Federation, the Ministry of Finance of the Russian Federation and the Ministry of Economic Development of the Russian Federation. The main purpose of the Foundation is raising funds and other assets to provide assistance in developing a balanced policy and implementing social and economic or social and public development projects and programs in the following areas: modernization of the social and economic system of the Russian Federation and increasing the efficiency of social and economic reforms; making the Russian economy more competitive, sustainable and financially stable; development and support of innovative technologies; restructuring of enterprises and development of financial institutions; increasing the efficiency of ongoing national judicial reforms; increasing the efficiency of ongoing national social and economic reforms; achievement of social stability; creation of conditions and incentives for the expansion of public educational capacity, implementation of public financial interests and protection of consumer rights; improving the quality of public and municipal services; institutional development of state government bodies and local governments; implementation of other tasks to ensure effective development of the social and economic and social and public sectors, and provision of expert assistance and advisory support to state (municipal), non-state, supranational and Forest Fire Response Project international organizations in achieving socially beneficial objectives as part of implementing by the Foundation of activities set out in its Charter. The Foundation carries out its activities in the Russian Federation. Legal address: Office 104, 2/4, Bldg. 1, Luzhnetskaya Naberezhnaya, Moscow, 119270. As of August 31, 2019 the Foundation employed 16 staff members. During reporting period the Foundation acted as Project Implementation Unit for two projects financed through loans provided by the International Bank for Reconstruction and Development (IBRD) and co-financed from the federal budget on the basis of agency agreements entered into with federal executive bodies who implemented the projects according to the Resolution H 43 dated January 28, 2005 of the Government of the Russian Federation On Operational Procedures for Projects Implemented by the Russian Federation with the Participation of International Financial Institutions, including the Forest Fire Response Project (hereinafter, the Project). In 2018, the Foundation also implemented agreed-upon activities associated with closing of two projects financed through IBRD loans and co-financed from the federal budget. Also, a new project financed through the loan of the New Development Bank has been launched in 2019. The Agency Agreements under the Forest Fire Response Project are entered into on the basis of the Loan Agreement dated July 8, 2013 (Loan # 8197-RU) between the Russian Federation and the International Bank for Reconstruction and Development: Agency Agreement # 01-01-06/17-356 dated October 15, 2013 "On the Implementation of the Forest Fire Response Project" between the Federal Forestry Agency, the Ministry of Finance of the Russian Federation and the Foundation for Enterprise Restructuring and Financial Institutions Development, Agency Agreement # 01-01-06/17-357 dated October 15, 2013 "On Implementation of the Forest Fire Response Project" between the Ministry of Natural Resources and Environment of the Russian Federation, the Ministry of Finance of the Russian Federation (MOF or Minfin of Russia) and the Foundation 2 Forest Fire Response Project for Enterprise Restructuring and Financial Institutions Development. 2. General Project Information The objectives of the Project are to improve forest fire prevention and suppression in select forest ecosystems, including Targeted Protected Areas, and to enhance forest management in pilot regions. Federal executive bodies who implemented the Project are the Ministry of Natural Resources and Environment of the Russian Federation (the MNRE of Russia) and the Federal Forestry Agency (Rosleskhoz) (hereinafter, the Implementing Agencies). The Project consists of two main components: Component 1 "Enhancing forest fire prevention, management, and control" aimed at improvement of systems of forest fire prediction, prevention and early detection as well as improvement of management and coordination of fire-fighting efforts. Component 2 "Building Forestry and Protected Area (PA) Management Capacity" aimed at increasing the forest and PAs management capacity by improving the forest policy, legislation, forest renewal, monitoring systems, information systems for management of forests and specially protected natural areas. For clear distinction of powers and funding between Rosleskhoz and the MNRE of Russia the main components of the Project were split into two parts. Part "A" of the Project - set of activities within components 1 and 2 of the Project which was carried out by Rosleskhoz. Part "B" of the Project - set of activities within components 1 and 2 of the Project which was carried out by the MNRE of Russia. Part "C" of the Project (Project Management) involves provision of support to the PIU for implementation of the Project through the financing of operating costs.. 3 Forest Fire Response Project Part "A" of the Project was implemented in Moscow Oblast, Voronezh Oblast, Komi Republic, Krasnoyarsk Krai, Khabarovsk Krai, as well as at the federal level through organizations subordinate to Rosleskhoz. These regions were selected by Rosleskhoz during the Project preparation period on a competitive basis. Part "B" of the Project was implemented on the territory of thirteen selected specially protected natural areas. The beneficiaries of goods, works, technical services, consultants' services and training provided under Part "A" of the Project included organizations subordinate to Rosleskhoz or organizations subordinate to controlling bodies in the field of forest management relations in the Selected Pilot Region under the Project. The beneficiaries of goods, work, technical services, consultants' services and training provided under Part "B" of the Project included the following Targeted Protected Areas subordinate to the MNRE of Russia: Meschera National Park, Okskiy State Natural Biosphere Reserve and Meshchersky National Park in the Central Federal District; Kerzhenskiy State Natural Reserve, Buzulukskiy Bor National Park, Zhigulyovskiy State Natural Reserve and Samarskaya Luka National Park in the Volga Federal District; Sayano-Shushensky State Natural Reserve, Stolby State Natural Reserve and Shushensky Bor National Park in Krasnoyarsk Krai (Siberian Federal District); and Bureinsky State Natural Reserve, Komsomolsky State Natural Reserve and Bastak State Natural Reserve in the Far East Federal District. At the Loan signing the Loan amount provided to the Russian Federation by the IBRD was 40 000 000 (forty million) US Dollars, and the total amount of co- financing from the federal budget was estimated at 81 300 000 (eighty-one million three hundred thousand) US Dollars. At the Loan closing as of March 31, 2019 the disbursed amount of the Loan was 14 297 286.61 US Dollars and co-financing expenditures from the federal budget amounted to 18 778 373,59 US Dollars. Pursuant to the terms of the Loan Agreement (Loan 8197-RU), the operating costs of the Foundation under the Project are financed only through the Loan. 4 Forest Fire Response Project According to the terms and conditions of Loan Agreement # 8197-RU, the initial closing date of the Loan was January 31, 2018. Following the Project restructuring, the closing date of the Loan was extended till December 31, 2019 by signing the Amendment # 1 to Loan Agreement # 8197-RU (IBRD's letter of December 15, 2016 signed by the Minfin of Russia on December 27, 2016). In response to the letter of the Minfin of Russia of February 22, 2019 #17-04-05/11597 requesting the early closing of the Project early and respective shift of the Loan closing date, the IBRD by its letter of March 25, 2019 N-2019-000064/RU cancelled the Loan amount of 23,756,379.30 US Dollars starting from February 22, 2019 and established an earlier closing date of the Loan - March 31, 2019. 3. Overview of Basic Principles of Budget Reporting Indicators 3.1. Presentation of financial statements These financial statements cover the reporting period from January 01, 2018 to August 30, 2019. In accordance with paragraph 2 of the Instructions on the Procedure for Preparation and Submission of Annual, Quarterly and Monthly Reporting on Budget Execution within the Budget System of the Russian Federation approved by Order of the Ministry of Finance of the Russian Federation #191n dated December 28, 2010, the financial statements are prepared as at August 31, 2019. The audited financial statements under the Project include the following: - Balance Sheet of Chief Manager, Manager, Recipient of Budgetary Funds; Chief Administrator, Administrator of Sources for Financing the Budget Deficit; Chief Administrator, Administrator of Budget Revenues (Form 0503130) including additional columns for recognition in Rubles and the Loan currency; - Reference Note on Consolidated Settlements (Form 0503125) including additional graphs to reflect figures in Rubles and Loan currency; - Report on Budget Execution of Chief Manager, Manager, Recipient of Budgetary Funds; Chief Administrator, Administrator of Sources for Financing the Budget Deficit; Chief Administrator, Administrator of Budget Revenues (Form 5 Forest Fire Response Project 0503127) including additional columns for recognition in Rubles and Loan currency; - Report on Financial Results of Activities (Form 0503121) including additional columns for recognition in Rubles and Loan currency; - Information on Balances in Accounts of Recipient of Budgetary Funds (Form 0503178, type of activity - budgetary) including additional columns for recognition in Rubles and Loan currency; - Information on Balances in Accounts of Recipient of Budgetary Funds (Form 0503178, type of activity - funds in temporary use) including additional columns for recognition in Rubles and Loan currency; - Explanatory note with the following Annexes: Annex #1 Summary Analytical Information on the Actual Disbursement of Funds by Project Components and its Comparison with Project Plans (hereinafter, Annex #1); Annex #2 Total Reconciliation of Project Financial Statement on Disbursed Funds to IBRD Loan Account Statement (hereinafter, Annex #2); Annex #3(A) Designated Account (DA) - A Statement (hereinafter, Annex #3(A)); Annex #3(B) Designated Account (DA) - B Statement (hereinafter, Annex # 3 (B)); . Annex #4 SOE Withdrawal Schedule (hereinafter, Annex #4). 3.2. Project Financial Reporting Framework The Project financial statements are prepared and presented in their current form pursuant to the Forest Fire Response Project Operational Manual, which was approved by the International Bank for Reconstruction and Development. The budget accounting and reporting procedures for the joint project of the Russian Federation and the International Bank for Reconstruction and Development the Forest Fire Response Project are established by the Foundation's accounting policy (Annex #4 to the FER accounting policy approved by Order #19 of December 6 Forest Fire Response Project 31, 2014). Whereas: - The mobilization of resources for the implementation of the Project is carried out on the terms stipulated by the Budget Code of the Russian Federation for nonfinancial loans of International Financial Institutions as a form of project financing included in the Program of State Foreign Borrowing of the Russian Federation whereby funds in foreign currency are provided on repayment terms for a charge by means of payment for goods, works and services in keeping with the goals of the Project, - The Project is implemented by federal executive bodies, i.e. the Ministry of Natural Resources and Environment of the Russian Federation and the Federal Forestry Agency, The methodological framework for the formation of indicators in budget reporting forms under the Project is as follows: The Budget Code of the Russian Federation; Order of the Ministry of Finance of the Russian Federation #191n dated December 28, 2010 On Approval of the Instructions on the Procedure for Preparation and Submission of Annual, Quarterly and Monthly Reporting on Budget Execution within the Budget System of the Russian Federation (registered with the Ministry of Justice of the Russian Federation under #19693 on February 03, 2011); Order of the Ministry of Finance of the Russian Federation #157n dated December 01, 2010 On Approval of the Unified Chart of Accounts for State Government Bodies (State Bodies), Local Government Bodies, Management Bodies of State Extra-Budgetary Funds, State Academies of Sciences, State (Municipal) Institutions and the Instruction on Its Application (registered with the Ministry of Justice of the Russian Federation under #19452 on December 30, 2010); Order of the Ministry of Finance of the Russian Federation #162n dated December 06, 2010 On Approval of the Chart of Budget Accounts and Instruction on its Application (registered with the Ministry of Justice of the Russian Federation 'Article 6 of the Budget Code of the Russian Federation 77 Forest Fire Response Project under #19593 on January 27, 2011). 3.3. Measurement Currency The budget reporting forms under the Project contain indicators in the currency of the Russian Federation - Russian Rubles, and in the currency of IBRD Loan #8197-RU - US Dollars. Annexes # 1 - 4 to this Explanatory Note are made in the currency of the IBRD Loan #8197-RU - US Dollars. 3.4. Recognition of expenses The budget reporting forms specified in clause 3.1. of this Explanatory Note are based on data from the General Ledger and/or other budget accounting registers of the FER with mandatory reconciliation of turnover and balances of the analytical accounting registers with the turnover and balances of the synthetic accounting registers. The IBRD Loan proceeds and proceeds of federal budget co-financing on Special/Designated Accounts opened in accordance with the terms of the Loan Agreement (Loan #8197-RU) are reflected as cash in foreign currency on accounts at a credit institution (account 1 201 27 000) and as cash on accounts at a credit institution (account 1 201 21 000). Cash and non-cash settlements between the Foundation and the MNRE of Russia, and between the Foundation and Rosleskhoz on receipt and transfer of funds, investments in nonfinancial assets, receivables and payables under the Project implementation and after its completion are recognized as interdepartmental settlements (account 1 304 04 000). The indicators of the budget reporting forms are based on the provisions of the Instruction on Application of the Unified Chart of Accounts for State Government Bodies (State Bodies), Local Government Bodies, Management Bodies of State Extra-Budgetary Funds, State Academies of Science, State (Municipal) Institutions (Order of the Minfin of Russia #157n dated December 01, 2010), and Instruction on Application of the Chart of Budget Accounts (Order of the Minfin of Russia #162n dated December 06, 2010). r' 8 Forest Fire Response Project The accounting records are kept on the modified accrual basis, when transactions are recognized when they occur, irrespective when cash (or its equivalent) is received or paid in settlements related to those transactions except for individual transactions on the recognition in the budgetary accounting of the Foundation's operating costs. Operating costs are recognized when goods/works/services have been received and the payment has been made with the following exception: travel advances to the Foundation's staff members and other advances to accountable persons are recognized as expenses at the time of approval of a respective expense report; salaries and contributions to non-budget funds for the Foundation's staff members are recognized as expenses in the month when they are accrued if the payment is made within 15 days after accrual. The operating costs under the Project are determined based on the current method of cost allocation by cost centers, where, 100% of operating costs of the project groups is to be financed from the respective project, while operating costs of common services are to be financed from all projects implemented by the Foundation based on the ratio annually approved by the Board. The Foundation's operating costs paid in Rubles using the IBRD proceeds are translated into US Dollars using the average weighted exchange rate established on a monthly basis. For the purposes of the Project Budget execution, payments from the Loan account, including payment of advances to the Designated Account, are recognized based on the IBRD's Monthly Disbursement Summaries, whereas payments from the Designated Account in Sberbank of Russia are recognized based on respective statements of Sberbank of Russia. Payments in Russian Rubles made from the Special Account in Russian Rubles from the Project's co-financing proceeds and from the Designated Accounts out of the proceeds of the Loan in Sberbank of Russia under contracts are translated into US Dollars at the exchange rate of the Bank of Russia effective on the dates of conversion, which correspond to the payment dates. 4. Explanations for Some Indicators in Financial Reporting Forms 9 Forest Fire Response Project Together with Related Indicators in Budget Reporting Forms and Annexes to Explanatory Note. The budget reporting forms contain additional columns to reflect performance indicators in Russian Rubles and their equivalent in the Loan currency - US Dollars, and Annexes to this Explanatory Note contain indicators in the Loan currency - US Dollars, without the Ruble equivalents of the respective values. In 2018-2019 the sources of the Project financing were generated from the cash balances on Project's Designated Accounts in US Dollars and a Special Account in Russian Rubles as of January 1, 2018, to be used toward the Project implementation in accordance with paragraph 9 Article 242 of the Budget Code of the Russian Federation. The Project cash funds as of January 1, 2018 are reflected in budget reporting forms under the Project in total amount of RUB 846 038 333,13 equivalent to US $14 687 279,83 including Loan and co-financing proceeds by the Project activities implemented by Rosleskhoz and the MNRE of Russia: Loan proceeds on the Designated Accounts in US Dollars in the amount of RUB 221 308 928,69 equivalent to US $3 842 155,56, including: with regard to the funds on Designated account A (executive body - Rosleskhoz) - RUB 169 990 387,62 equivalent to US $2 951 211,76, with regard to the funds on Designated account B (executive body - MNRE of Russia) - RUB 51 318 541,07 equivalent to US $890 943,80, Loan proceeds on the Special Account in Rubles in the amount of RUB 4 803 607,90 (equivalent to US $82 561,00), including: with regard to the funds of Rosleskhoz - RUB 1 166 371,32 equivalent to US $20 053,94, with regard to the funds of the MNRE of Russia - RUB 3 637 236,58 equivalent to US $62 507,06, Co-financing proceeds on a Special Account in Rubles in the amount of RUB 619 925 796,54 equivalent to US $10 762 563,27, including: 10 Forest Fire Response Project with regard to the funds of Rosleskhoz - RUB 240 337 227,12 equivalent to US $ 4 172 506,82, with regard to the funds of the INRE of Russia - RUB 379 588 569,42 equivalent to US $ 6 590 056,45. The correlation of indicators of financial reporting forms and Annexes to this Explanatory Note with regard to cash balances in the Loan currency on FER's Designated /Special Accounts in Sberbank of Russia is shown in Table 1. Table 1. Annexes to the Explanatory Budget Reporting Forms Note Amount (in _________________ _______ ______ Name of Project Indicator S Dollars) Column Column Line Name/Code Name/Code Line Name Name Form 0503130 Columns: At the Beginning of Year, Project cash resources at Lines 200 3a the beginning of year 14 687 279,83 Monetary assets Budget Activities total of the and organization 5A Total Form 0503178 (Budgetary) Lines Total for Section I and Column 3a At the 1 Total Beginning of Year including: Form 0503178 (Budgetary) 1.1 The sum of lines Co-financing proceeds 10 762 563,27 I 20121 000 (Co- financing Column 3a: At the proceeds) Beginnin of Year Annexes #3(A) and #3(B) to the Form 0503178 (Budgetary) Explanatory Note 1.2 The sum of Subtotal The sum of lines: 1 lines: I Opening column for 201 21 000 (Loan Balance as at line I, equals Proceeds) and I the FIRST DAY to the sum of 3 924 716,56 201 27 000 (Loan Column 3a: At the OF THE lines: la, Loan Proceeds - total Proceeds) Beginning of Year PERIOD lb,1c including: The sum of lines: The sum of lines: 1 la USD Loan proceeds on a 201 27 000 (Loan Column 3a: At the Designated Designated Account 3 842 155,56 Proceeds) Beginning of Year Account The sum of lines: lb DA Funds on Funds on the current Line "1 201 21 000 Column 3 a: At the Ruble Account Ruble account 82 561,00 (Loan Proceeds) Beginning of Year (USD equivalent) / -N 11 Forest Fire Response Project Amounts of Project financing: during reporting period no Project financing was received either with regard to the Loan proceeds or with regard to co-financing proceeds from the federal budget. During reporting period there were no contract payments made out of the Loan proceeds directly from the IBRD Loan account (direct payments). The decrease in project financing during reporting period is reflected in the project budget reporting forms (form 0503127 (line 822, columns 8, 8a) and form 0503125 (lines 03, 07, columns 7, 7a). The refund of the unused balances of the Loan funds made by the Foundation from the Designated Accounts to the IBRD Loan account due to project closing in the total amount of 122 866 426,74 Rubles (equivalent to US$ 1 946 334,09), including: from the Designated Account A - 112 433 828,82 Rubles (equivalent to US$ 1 781 070,71); from the Designated Account B 10 432 597,92 Rubles (equivalent to US$ 165 263,38). The correlation of indicators in the budget reporting forms and Annexes to this Explanatory Note with regard to the refund of project financing volumes in the reporting period in the Loan currency (US Dollars) is shown in Table 2. Table 2. /NAmount Budget Reporting Forms Annex to Explanatory Note Name of Project (in US COum Indicator dollars) Line Name/Code Name/Code Line Name Column Name Form 0503127 Section 3 Annexes # 3 (A) n 3(B) "Sources for Financing the Budget to the Explanatory Note Deficit" The sum of indicators, including Line 822 Decrease Columns Lines Less: Refund to Subtotal column in internal 7a Executed/. IBRD from DA during for line 4 settlement balances" non-cash the period" operations and 8a ____ j Executed/total 1 Refund - Total 1 946 334,09 Form 0503125 The sum of indicators, including: Line 07 Federal column 7a Annex # 3 (A) Forestry Agency Amount / debit to the Explanatory Note USD 1 781 070,71 4 " Less: Refund to Subtotal column IBRD from DA during for line 4 the period" Line 03 Ministry of column 7a Annex # 3 (B) Natural Resources Amount / debit to the Explanatory Note and Environment of USD 165 263,38 12 Forest Fire Response Project the Russian 4 " Less: Refund to Subtotal column Federation IBRD from DA during for line 4 the period" Cash disbursements for the Project activities in the reporting period are reflected in Form 0503127 (Section 2, Line 200). In the total amount, cash disbursements equaled RUB 217 471 522,67 equivalent to US $ 3 389 310,53, including: Loan proceeds transferred from the Project's Designated Accounts in US Dollars in the amount of RUB 126 769 208,65 equivalent to US $ 1 978 382,47, including: with regard to the funds transferred from Designated account A (executive body - Rosleskhoz) - RUB 78 776 085,31 equivalent to US $ 1 190 194,99, with regard to the funds transferred from Designated account B (executive body - MNRE of Russia) - RUB 47 993 123,34 equivalent to US $ 788 187,48, Co-financing proceeds transferred from the Special Account in the amount of RUB 90 702 314,02 (equivalent to US $ 1 410 928,06), including: with regard to the funds of Rosleskhoz - RUB 76 159 972 equivalent to US$ 1 159 994,91, with regard to the funds of the MINRE of Russia - RUB 14 542 341,51 equivalent to US $ 250 933,15. The correlation of indicators of budget reporting forms and Annexes to this Explanatory Note with regard to the Project financing received in the Loan currency (USD) is shown in Table 3. Table 3 #Amount Budget Reporting Forms Annexes to Explanatory Notes Name of Project An B r Indicator Dollars) Line column ine Name Column Name Name/Code Name/Code Total Project cash 3 389 310,53 Form 0503127 Section 2 Sum of indicators, including: funds (total) Budget Expenditures 13 Forest Fire Response Project Line 200 Column 9a Annex #1 to the Explanatory Note Budget Total USD 3 382 976,59 Expenditures - Line TOTAL USES Column Actual. Total OF PROJECT Current Period FUNDS, including: Annex #2 to the Explanatory Note USD 5 063,50; Line Column Targeted Audit TOTAL Account (Part A and Disbursed Part B of the Project) Forms of Annexes to the Explanatory Note do not reflect the amount of co- financing funds disbursed to reimburse exchange differences in connection with the conversion of funds from the Special Account in rubles to the Designated Account A (executive body - Rosleskhoz) in the RUB amount equal to USD 1_270,44 Form 0503130 Sum of indicators, including: REFERENCE NOTE Line 180 Cash Column 5a Annex #1 to the Explanatory Note Outflow from At the End of USD 3 382 976,59 Organization's the Reporting Line TOTAL USES Column Actual. Accounts, Total; Period OF PROJECT Current Period Line 181 FUNDS, including Including: Annex #2 to the Explanatory Note Expenditures USD 5 063,50; Line Targeted Audit Column TOTAL Account (Part A and Disbursed Part B of the Project) Forms of Annexes to the Explanatory Note do not reflect the amount of co- financing funds disbursed to reimburse exchange differences in connection with the conversion of funds from the Special Account in rubles to the Designated Account A (executive body - Rosleskhoz) in the RUB amount equal to USD 1_270,44 including: Co-financing 1 410 928,06 Form 0503127 Section 2 Sum of indicators, including: proceeds Budget Expenditures Lines 220, 240 Column 7a Annex #1 to the Explanatory Note Other Expenses Executed USD 1 409 657,62 (Co-financing) Through Bank Line: TOTAL USES Column Actual. Accounts OF PROJECT Current Period FUNDS, including: Line: Government Funds, Including Forms of Annexes to the Explanatory Note do not reflect the amount of co- financing funds disbursed to reimburse exchange differences in connection with the conversion of funds from the Special Account in rubles to the Designated Account A (executive body - Rosleskhoz) in the RUB amount equal to USD 1_270,44 14 Forest Fire Response Project Loan proceeds 1 978 382,47 Form 0503127 Section 2 Sum of indicators, including: Budget Expenditures Lines 210, 230 Column 8a Annex #1 to the Explanatory Note Other Expenses Executed USD 1 973 318,97 (the Loan)" Non-cash Line: TOTAL Column Actual. Operations USES OF Current Period PROJECT FUNDS, including: Line: IBRD Funds, including Annex #2 to the Explanatory Note USD 5 063,50); Line Column TOTAL Targeted Audit Disbursed Account (Part A and Part B of the . Project) The Project expenses indicators (on the cash basis) for the purpose of generating budget reporting indicators under the Project are equivalent to US $ 3 389 310,53. The Project expenses indicators (on the cash basis) for the purpose of generating the indicators in Annexes #1 and #2 to this Explanatory Note are equivalent to US $ 3 382 976,59. The variance is equivalent to US $ 6 333,94 including: equivalent to US $ 5 063,50 - funds transferred to the Targeted Account to pay the cost of the final audit are reflected in the budget reporting under the current period expenses (Form 0503121, Form 0503127) with simultaneous reflection of the credited funds as funds received for temporary use (Form 0503130 (Line 203, Column 7a), Form 0503178 (type of activity - funds in temporary use) with regard to the ftnds received for temporary use (Line "Total" Column Sa); equivalent to US $ 1 270,44 - expenses from the federal budget co-financing to reimburse exchange differences in connection with the conversion of funds from the Special Account in rubles to the Designated Account A (executive body - Rosleskhoz) . The undisbursed cash balances under the Project were fully refunded by the Foundation in the prescribed manner. The IBRD Loan proceeds from the Designated Accounts were fully and timely reimbursed to the IBRD Loan account # 8197-RU. The refund of the undisbursed 15 Forest Fire Response Project Loan proceeds is reflected in Form 0503127 (Section 3, Line 822, Columns 7 and 7a). The balances of the Loan proceeds on the Designated Accounts as of August 31, 2019: on Designated account A (executive body Rosleskhoz) is zero; on Designated account B (executive body MINRE of Russia)is zero. In accordance with the respective written instructions of the project implementation agencies, the undisbursed balances of co-financing funds were refunded to the single revenue account of the federal budget, including: with regard to the funds of Rosleskhoz - RUB 164 177 254,61 equivalent to US $ 2 522 187,49; with regard to the funds of the MNRE of Russia - RUB 365 046 227,91 equivalent to US $ 5 469 094,96. Refund of the undisbursed co-financing funds is reflected in Form 0503127 (Section 1, Lines 011, 012, Columns 6 and 6a). Also, in accordance with the respective written instructions of the MNRE of Russia, the Foundation fully transferred to the revenues of the federal budget the balance on the Special Account in the amount of RUB 77 796,94 (equivalent to US $ 1 165,55) derived from the purchase and sale of foreign currency for the purpose of financing operational expenditures. Refund of undisbursed funds resulting from the purchase and sale of foreign currency for the purpose of operating expenses is reflected in Form 0503127 (Section 1, Line 011, Columns 7 and 7a). The Project funds as of August 31, 2019 are reflected in financial reporting forms under the Project in the total amount of RUB 0,00 (equivalent to US $0,00). The correlation of indicators of budget reporting forms and Annexes to this Explanatory Note with regard to cash balances at the end of the reporting period in the Loan currency on FER's Special/Designated Accounts in Sberbank of Russia is shown in Table 4. 16 Forest Fire Response Project Table 4 Budget Reporting Forms Annexes to Explanatory Notes Name of Project Amount (in - Indicator US Dollars) Line Name/Code Column Line Name Column Name/Code Name Form 0503130 Column: At the Balances of Project Line 200 Monetary end of reporting funds at the year-end - 0,00 Assets of the period, 6a total Organization Budget Activity Form 0503178 budgetary Column 5a At Lines: Total for the end of Section I and Total reporting period including: Form 0503178 budgetary Co-Financing proceeds 0,00 Lnes 120121000 Clm aA (Co-financing Column 5a At proceeds) the end of reportmg peood Annex #2 to the Explanatory Form 0503178 bugetary Note The sum of lines: Designated Account- A and Column 4 Designated Total Account - B Disbursed Annexes #3 (A), #3(B) to the Explanatory Note ______ Closing Balance at last p00oThe sum of day of the period - total 0,00 lines:6 DA closing balance Subtotal The sum of lines: I as at LAST column for 201 21 000 Loan DAY OF THE Line 6, Proceeds and 1 201 Column 5a At PERIOD carried equals the 27 000 Loan the end of forward to the sum of lines Proceeds reporting period next period 6a, 6b 6c including: The sum of lines: Column 5a At 6a USD Loan proceeds on the Line: 1 201 27 000 the end of Designated Designated Account 0,00 Loan Proceeds reporting period Account The sum of lines: Column 5a At 6b DA Funds on Funds on the current Line: 1 201 21 000 the end of Rouble Account Ruble account 0,00 Loan Proceeds reporting period (USD equivalent) Funds received for temporary use as of August 31, 2019 are reflected in the financial and budget reporting forms under the Project in the total amount of RUB 326 592,00 equivalent to US $ 5 063,50. These funds were transferred by the 17 Forest Fire Response Project Foundation to the Targeted Account to pay the cost of the final audit of these financial statements under the Project after the Loan closing date (RUB account in Sberbank of Russia), including: For the purpose of the final audit with regard to MNRE of Russia in the amount of RUB 155 520,00 equivalent to US $ 2 411,19 For the purpose of the final audit with regard to Rosleskhoz in the amount of RUB 171 072,00 equivalent to US $ 2 652,31. The correlation of indicators of budget reporting forms and Annexes to this Explanatory Note with regard to cash balances at the end of the reporting period on the Special Account to pay the cost of the final audit in the Loan currency (RUB account in Sberbank ofRussia) is shown in Table 5. Table 5 Name of Amount Budget Reporting Forms Annexes to Explanatory Notes Project (in US Indiator Dollrs)Column Indicator Dollars) Line Name/Code Code Line Name Column Name Name/Code Form 0503130 Annex #2 to the Explanatory Note At the End of the Reporting Line 200 Period Column Monetary Assets 7a Funds Line: Targeted Audit of the Received for Account (Part A and Column 4 TOTAL Organization Temporary Use Part B of the Project) Disbursed Annexes ## 3(A) and 3(B) to the Balances of Explanatory Note funds Form 0503178 (Funds Received received for Temporary Use) Sum of indicators, includin 1. temporary 5 063,50 Line Column Sa At Annex # 3(A) to the Explanatory Note use at year 3 201 21 000 the end of 2 652,31 US Dollars end - total (Funds Received reporting Line 7a Amount for Temporary period transferred to the Use for the Targeted Audit Column Subtotal of FFA) Account Line 7a Line Column 5a At Annex # 3(B) to the Explanatory Note 3 201 21 000 the end of 2 411,19 US Dollars (Funds Received reporting for Temporary period Line 7a Amount Use for the transferred to the _ _ _ _ __ Targeted Audit Column Subtotal of I_ I Account Line 7a 4.1. Explanations to the Balance Sheet of Chief Manager, Manager, Recipient of Budgetary Funds; Chief Administrator, Administrator of Sources for Financing 18 Forest Fire Response Project the Budget Deficit; Chief Administrator, Administrator of Budget Revenues (Form 0503130) As of August 31, 2019 the Ruble indicators were recalculated to the Loan currency (US Dollars) according to the following scheme: Funds on the Targeted Account to pay the cost of the final audit (Form 0503130, Line 203, Column 7a), as well as settlements on the funds received for temporary use (Form 0503130, Line 431, column 7a) are recognized using the exchange rate of the Bank of Russia effective on the date of debiting funds to the indicated special account. The financial result of the economic entity (Line 570) as of August 31, 2019 equals RUB 0,00 equivalent to US $ 0,00. 4.2. Explanations to the Report on Budget Execution of Chief Manager, Manager, Recipient of Budgetary Funds; Chief Administrator, Administrator of Sources for Financing the Budget Deficit; Chief Administrator, Administrator of Budget Revenues (Form 0503127). The Report on Budget Execution of Chief Manager, Manager, Recipient of Budgetary Funds; Chief Administrator, Administrator of Sources for Financing the Budget Deficit; Chief Administrator, Administrator of Budget Revenues (Form 0503127) reflects budget execution indicators under the Project Budget for the reporting period on the cash basis. Disbursements of the IBRD Loan proceeds are recorded in column "Non-cash operations". Disbursement of co-financing proceeds of the federal budget is recorded on the cash basis in column "Through bank accounts". Disbursement indicators of the IBRD Loan proceeds and of co-financing proceeds of the federal budget relating to Project expenditures are recognized at the the exchange rate of the Bank of Russia effective as of the dates of the transactions, operating expenses - at the weighted average US Dollar rate. 19 Forest Fire Response Project 4.3. Explanations to the Report on Financial Results of Activities (Form 0503121. The Report on Financial Results of Activities (Form 0503121) shows Project performance indicators on accrual basis. The total amount of Project expenditures accrued by the FER includes accruals made in respect of Project expenditures and operating costs under the Project. The total amount of actual expenditures under the Project in the reporting period is RUB 34 357 606,56 equivalent to US $ 552 009,39 including the Loan proceeds and co-financing proceeds, including: actual expenditures from the Loan proceeds in the amount of RUB 33 881 171,41 equivalent to US $ 544 126,74, including: with regard to the funds of Rosleskhoz - RUB 402 976,83 equivalent to US $ 6 516,80, with regard to the funds of the MNRE of Russia - RUB 33 478 194,58 equivalent to US $537 609,94; and actual expenditures from the co-financing proceeds of the federal budget in the amount of RUB 476 436,15 equivalent to US $7 882,65, including: with regard to the funds of Rosleskhoz - RUB 133 168,83 equivalent to US $ 2 074,30, with regard to the funds of the MNRE of Russia - RUB 343 266,32 equivalent to US $ 5 808 35. 4.4. Explanations to Annex #1 Summary Analytical Information on the Actual Disbursement of Funds by Project Components and its Comparison with Proiect Plans Annex #1 to the Explanatory Notes reflects the use of Project funds received through the IBRD Loan proceeds and co-financing funds from the federal budget by the Loan categories in accordance with the Loan Agreement and by the Project 20 Forest Fire Response Project components. Annex #1 also shows the difference in values of performance indicators and targets for the reporting period. The 2018 - 2019 Project Plan both for the IBRD Loan proceeds and Russian co-financing proceeds to be recorded in the Column "Planned. Current Year" of Annex #1 must include financial data of the Project Budget approved by the MNRE of Russia and Rosleskhoz in respect of relevant Project activities and operational costs under the Project. No information on the approval of 2018-2019 Project Budget (plans) by MNRE of Russia with regard to activities of the MNRE of Russia was received by the FER. No information on the approval of 2018-2019 Project Budget (plans) by Rosleskhoz with regard to activities of Rosleskhoz was received by the FER. General Director M.P. Korolkov Chief Accountant T.A. Kuzenkova 21 Приложение Ns 1 к Пояснительхой заииске 1 Аппех # 1 to Explanatory Note Сводно-апалятпчесиая ивформацня о показателях 5ummary analyYical informatloп оп the асtгэаl факгыЧеского расходдваниа средств по компопентам disbursemeиt of funds Ьу project components апд its Ilpoeкra в вх сравнеивн с п.nапамв Проекга comparisoи wзth project рlанs. Проекг«Реформвровавнелесоупранлепвя н меры па борьбе с лесвымн Р'orest Fire Response Project пожарамп и Poccвnrr. Заем Л� 8197-RU Lоаи No. 8]97-RU За исряод с 01 япварп 2018 года по 31 августа 2419 For the Period fram 3апиагу 01, 2018 ti11 August 31, еода н совоьупаый первод, оковчввшинся 2019, апд cumulalave period евдед 31 августа 2019 г. Au�usf 31, 2tl19 В долларсгх CllL4 iп US Da77ars ActuaC Рlапвед Variaпce Current Cnmulative Спггеглt Cиrrent Репод To-Bate Period Period срагг-г Плап Отклпвегпцг "1'епуший Итоrо с начала Теггугдгэг+ 7�екУшнй иериод 7lpoerr€а период периад ИСПОЛЬЗОВАНИЕ СРЕДСТS USE3 01♦ FLTNЛS КА ТЕГОРИЯ l. ТОВАРЫ, PAБOTGI, ТЕХНИЧЕСКИЕ YCJ]'УГI3 И CATEG012 У 1. КОНС3'J7Ь ТАЦИОННЫЕ УСI73'7'И 8 РАМКАХ GOOI7S, ц�07tКS, TECHIVICAL SEItVICES A1V17 �'р{}ЕКТ,g CONSULTANT3' SEIZVICES FOR ТИЕ PROJECT 2 850 б7Z, б5 . 3� 750 703, 75 - 2 8S0 672, 65 Заем МБРР, в том чиспе: IBR1J Loan, includin : I 44l OI5,03 1I 972 330,76 - 1447 O15,03 -налгеропрггятггяРосдесхоза -forFFAAclivities 11&4499,93 97772=li,12 - 1184�F99,93 - на мероприятггя Михприроды Рассцгr - for MNRE Actкviiies 256 515,10 2 195 083,O�J - 2Sб э 1.i,10 С едстеа РФ, в том циGге: Government F'unds I 409 6S7,б2 18 778 373,59 - 1409 657,62 - Средствя Рослsсхозп - FFA Fuпds 1 158 7Z4,�7 __ 15 8=�2 9�F�,8Z - 1 1 э8 7г4,47 - Средстеа Минприродьt России - Л11VRE Fuпds 2.i0 933,1� 2 935 430,77 - 2.i0 933,1.i а том цисле: including: Реализаqпя меропрвятви �едеразьпьtм аrентством Impiemeпtatlon of activities Ъу the Federal Forestry лесвого хозяйства (Росдесхоз), Agency (FFA), в том числе: includiиg: 2 ЗАЗ 224,40 г5 6г0 189,94 2 343 224,40 Заем МБРР IBRT1 Loan 1 184 494,9Э 9 777 247,12 - 1 184 499,93 Средетва РФ -Средетва Рослесхоза Crovвrnment Funds - PFA FundS 1 158 724,47 15 842 942,82 - 1 158 724,47 _ в rnoм чигле: inclгrdiпg: i,� г� - �� �и,� Приложение Ne 1 к Поясххтельной записке / ?,nnex # I to Explanatory Note Actual Р[алпед Variance Current Cnmulative Current Сиггеиt Period То-Лаtе Period Period Фау� Ilлан Оr�сfrопения Текуихпг� Итого с начала Текушнй Тегсущий ❑ериод rlpoeкra период период г Компонент 1.А. Component 1.А. Совершенствование систелхы управления леснылги Enhancing F"orest F1re Preveпtion, Management апд поаrсаралги Coнtrol 1625,60 ]8896115,84 - 162S,бо Заем МБР4' IBRI7 Loan 821,74 7 235 ОD1,б1 - 821,74 Средства РФ -Средства Рослесхоза Govemment FundS - FFA Funds 80Э,86 11 бб] 114,23 - 803,86 Компохент 2.А. Сотропепl2.А. Соверrиенствование лесоуправлении .8uildiпg Foreslry апд РА Management Capacaty � 2 341 598,80 6 724 D74,1Q - 2 341 598,80 Заем МБРР IBRD Loans 1] 83 678,19 2 542 245,51 - 1 133 678,14 Gредства РФ -Cpeдersa Рослесхоза GovernmenC fuпds - FFA Funds 1 157 920,61 4 181 828,54 - 1 1 �7 920,61 I'еализаипн меропрпнтий Мппиетерстзом Implemeпtation оУ actEvities by tЪе Ministry of прпродиых ресурсов и эколоrни Расснйсгsой Nдtиral Resoиrces апд IlnvironmeпY (ЛцVRЕ), Федерации [Минприроды Россив), inclиding: в rovl чнсле: 5о7 448,25 5 130 513,81 5©7 448,25 Заем МБРР IBRD Lоап 256 515,1D 2 195 б83,04 - 256 515,10 Средства РФ- Средства Минприроды Рассхи Government funds - MNItE Funds 250 933,15 , 2 435 430,77 - 25о 433,1 S в там цггспе: inc7uding: Компонент Т.Б. Companenf 1.В. Соверtиенствование сиспг�wtы уnравлехия леснаглги Enfaancгng р'orest Fдre Prevention, Managemeпt ахд по,жаршии Coпtrol 196 704,78 3 275 269,�6 ] 96 704,78 Заем МБРР IBRi] Loans 99 434,28 � 1 344 746,75 - 99 434,28 Средства РФ - Сре,иства Минприроды Fоспии Govemment?ипдs - MNRE FundS 47 274,56 1 930 522,31 - 97 27о,50 Компонент 2.Б. Component 2.В. Соверrиенствование лесоуправления Suilding Forestry апд РА Maпagement Capacity 310 743,47 1 855 г44,75 - 310 743,47 Заем MGPP LBRD Loans 157 о80,82 ; 85о 336,29 - 157 б80,82 Средетва РФ - Средства Минприроды России Government funds - MN12E Fuпds 153 662,65 1 Dб4 908,46 - 153 662,65 Кампанеппгы 1. С., .2. С Components LC., 2. С. Предосrnаеление поддержки для подготовки Provlsion af suppoпfar ihe preparation ofrelated последующих аналогичных операций о11ою-яр operatioпs _ O,Qo Заем МБРР ISRI] Loans -; " - Q'66 Средства РФ - Cpeдersa Минприроды России GovemmenY fund5 - MNRE Fuпds - ' - �'�� '� f`� �; � Приложение Ns 1 к Пояснительной записrсе 1 А1шех # 1 ta Explanatory Note Actual Planned 'Variance Current Cumulative Current Curreut Period Тo-I1aEe Periad Period гран•г 1-lпан Оrкnонення Текуший Итого с начала Текуший Текущий перяод Проекrа период пернод КАТЕГОРИfС1- CATEGORY2 - pIT1;'I'АЦI��ННЫЕ РА СХОДЬI OPERATING COSTS 532 303,94 г 319 892,95 532 303, 94 Заем MGPP 1BRD Loan 532 303,94 2 319 592,95 - 532 303,94 е там чггсле: гпсlидiпg; j �асть 3- Управленне IIроегсгом Park 3- Pro,jec# Mangement в том числе: including: _ 532 3U3,94 2 319 892,95 532 303,94 Заем ]VI&РР IBRD Loan 532 303,44 � 2 319 892,95 - 532 3D3,94 е там чггсле: гпсlидiпg; З.А. - Управnение проектом для Рослесхозв З.А. - Project Management for FFA 3 042,75 1 003 138,82 - 3 042,75 Заем МБРР IBRD Loans 3 042,75 1 OD3 138,82 - 3 fl42,75 З.Б. - Управление проектом для Минприроды Россих 3.В - Project Management for MNRE 529 261,19 1 316 754,13 - 529 261,19 Заем МБРР IBRD Loans 529 261,19 1 316 754,13 - 529 261,14 ИТрГ0 - pTCПOJIb3RBAETI;TE СРЕДСТВ ПО ITPOETCI'�У, � � том чисrге: TQTAL - С75Е5 flk' РЕ2С}JECT FC71�DS, iдclnding: 3 382 97б,59 33 07© 596,70 3 382 976,59 Заем МТРР, в там чисгге: TP,RA Loan Runds, iдcludin : 1973 318,97 iA 292 223,11 - 1 973 318,97 - на мерапрнитаs Рослесхоза - for �'FA Activitie5 1 187 542,68 10 78о 385,94 - i 187 592,68 - па мероrгрпнтпн Мипприроды Росспн - for MNRE Ас#ivities 785 77б,29 3 511 837,17 - 785 776,29 С едстна РФ, в том чucrre: Goverдmen# FundS, incIudin�: 1 409 657,62 18 778 373,59 1 4а9 b57,b2 - Средства Рос.лесхаза - Е�'A Eunds 1 158 72д,47 1S 842 942,82 - 1 I58 724,47 - СредСтва Мянприрацы Росснн - M1VRE Funds 250 933,15 2 935 430,77 - 25Ф 933,15 � �!� � 1% � / � °�'' \:^w1 ГlриложеrЭие Ne 2 к Поясниrельной записке ! Аппех # 2 ta Explaпatary Note Forest Pire Response Project IApoeкr иРеформированне лесоуправлепия и мерьЭ по борьбе с лесными пожарамп в Росснн». Tota! Reconciliation oFProjeet Fiпaneia! Statement оп Aisbursed Funds to II3R� i.oan Account StatemeнY 1 �праиlса о еверке учеrн€ых дапиьЭх с sыЭпиекой МБРР по счету Зайта ПО состояннHI на' 3] негуста Z019 г. / А5 af Aagust 3Э, 2019 В долл.СlТ1А 1 Еп ц5 Dollars Firpro Расходование Нредогrавлено {выпнска со счета займа Категория Займа средстз Номер S�aтer©рня Итдго Расходвваwие $197-RLT) Расхождения TpTALIBRD Categury пате А!lвсаtед Category TOTAL Disbnrsed 8197-RU Statement DifEerence 1 Z 3 4 5 Б 13 243 620,70 1 1 I 972 3Э0,16 11 972 330,I6 0,00 КАТЕГОРИЯ 1. CATБGQRY 1. ТОВАРЬI, РАБОТЫ, ТЕ3СЕТр1ЧЕСКI4Е УСЛУГИ И ГrOODS, WORICS, TECHNTCAL SERVICES AND КОНСУЛЬТАЦС�IОННЬiЕ УСЛцiИ 8 РАМКАХ GC7NSцLTANT5' 5ERVIGES FOR ТНЕ PRO.IECT ПРО$КТА 3 000 400,Q0 2 2 319 892,95 2 324 956,45 (5 063,50} КАТЕГОРИЯ2- САТ&GORY2- ОПЕРАЦI40HI-IЫE РАСХОДЬI OPERATiNG COSTS Специально аыцепвнный ever - А Desigпated Account - А - N/A Q,00 0,00 Q,00 Специально вькделенньlй счвт - Б 17esignatвd Account - В - Гi1А O,OQ р,00 O,OD - N/A 5 063,54 6,Q0 5 Об3,50 i.Хелевой с=rет для отцtаты стоиоиости за�слючитевьного `Гazgeted Audit Account {i�art А апд Рап В of the аудиrа { по частям А и Б Ироекrа) Project) Всего Total 16 243 620,70 14 297 Z$6,61 i4 297 286,6i - IIояснение расхоисгrеннй ! >rxplanation of di(fertntes $0,00 The sum af differences 1 Сумма рагхожденнй $0,�0 (�s o63,so) �0,00 Targated Audit Account Deposit Депозиг иа Целвиой счет для оплаты $0,00 с'rоимости захлючительного ауциrа $5 063,50 _ .. i % '-�. 4 t_ _� Прило>гсение Ns 3(А) к Пояснителыюй запискв 1 Апnех # 3(А) to Explanatory Note Проект «Реформирозаиие лесоуправления и меры Foresl F�re Response Project по борьбе е лесными пржарами в России». Заем N 8197-RT1 Loan No. 8197-RU ртчет о движвнии средстз по Спвциальпо Выделениому Счету (С13С) - А Designated Account (DA) - А 5tateгnent за период с б1 яинаря 2418 rода по >Ror the period from Janиary 01, 20181i11 31 августа 2019 г. August 31, 2419 е долларах США гп US Dollars 1 ВкодяиСий остатон па состаянию на НАЧАЛО П&РИОДА Oponing balance as at the PIRS"1` DAY OF ТНЕ PER10D ! а СВС - в Долл,США USD DesignaYed Account 2 951 211,76 1 Ь i'екуиzий рублевьгй счет (эквив. Долл.США) ➢А Punds оп Rouble Aceount (С35П equivalent) 20 Q53,94 Ic СВС - Долл. CLT1A - сgадства в ггути 17А FundS - USD - funds in trazг5it - 2 97] 265,70 2 Плтос: Необъясненныв расхткдения нарастаю[дим итогом Адд: Cumulative unexplained discrepaney - - 3 Сумма, авансированная МБРР в течение ПЕРИОДА IBRD advance during the period - - 2 971 265,70 4 МИНУС: Среаетва, возвращенные на счеr Займа МБРР с СВС в Less: Refund to IBAD from DA during the period течение периода (] 78i 070,71) (1 781 070,71) 5 С�има непоташенных средств, авансироваынь� ка СВС PreSent outstanding атоипС advanced to DA 1 190 194,99 b Исхадящий остатох на КOHELj ПЕРИОДА, переходяигий на DA closing balance as at LASi' DAY OF TiiE PEI2IOD carried следуtои[ий период forward to next period б а С$С - в Долп.СП]А U8D DeSignated Account - б Ь Техуиiий рублевь[й счет (эквив. Долл.СIIIА} рА Funds оп Rouble Account (i3S➢ eqцiva3ent) - бс СВС - Долл. CLLIA - средства в пуrи DA Funds - ц5D - funds in transit - - 7 П7IiOC: Сумма допустимых расходои, оплачеинь� в теченне Адд: АтоипУ of eligiЫe expenditures paid durinp, the period ПЕРИОД,А i I87 542,68 7а Средства, перечисленнъгв на Целевой ечет для оплаты стоимостн закяючительиого аудита Атаипt CranSferred to the Targeted AudiC Account 2 652,31 8 Банковекие хомиссии (если еписаны с СВС) Service chargвs (if debited into DA) - 1 190 194,99 1 19б 194,99 9 М1%LTIYG: Проценты на остаток средств (если зачислены иа СВС} Less: tггtвrest еатед (if credited into DA) - 10 Обtцая сумма учтенньtх авансов Tata1 advance accounted for 1 190 194,99 11 Расхо�rс,дение, подле>кащее объиснению (5) -(10) Discrepancy (5} -(10) to Ье explained - I) Explanation of discrepancy IIostcxexwe расхождений '� � \ _'�� 5 , �ыа �.. ;' Прнла>гсение Ns 3(Б) к Поленитедьноl'к записке 1 Annex � 3{В} to Explanatory Note Проект «Реформироваиие лесоуправлеиии и меры по борыбе с лесными пожарами в Рассии». �orest Fire Response Project Заем Nг 8197-1iiT 1�оап No. 8197-RU Отчеr о движеиии средсrи по Спеqиально Sr,�деленному Счету (СВС) - Б I�esignated Account (DA) - В Statement за перноц с 01 яниаря 2flI8 rода по 1)'or the period froп� ,ianнary 01, 2015 t'r11 31 as�-ycra 2019 г. Aнgнst 31, 2019 в долларггг СШ.4 iп ClSDollars ! Входящий остаток no состоянию на ТiАт1АЛ0 ПЕРИОДА Opening Ьаlапсе as ai the FIRST DAY OF Т1� PERIOD 1 а СВС - в Долл.США USD ile5ignated Account 890 943,80 1 Ь Техущий рублевый счет (эквнв. Дnпл.СТ7IА) DA Funds оп АоиЫе Account (USD equivalent) 62 507,06 1с СВС - Долп. США - средства в пути DA Funds - ц51� - fuпds in transit - R53 450,86 1 Ilпюс: Необъясненные расхохсдеккя харастаюиlим итоrои Адд: CumulaCive unexpSained discrepancy - - 3 Сумма, авансированнан МБРР в течение IТЕРИОДА 1B1?D advance during the period - - 953 450,8б 4 М1Т7ТУС: Средства, возвращенные на счет Займа МБРР с СВС в L.ess: Refund to IBRD from DA during Уhв period течение периоца (165 263,38 ) 52 � ) 5 Сумма непогашенкых средств, аванеированны�г на СВС Prasant outstanding amount advanced to ➢А 788 187,48 б Исходяпzий остаток на КОНЕЦ 1-ТЕРИОДА, переходящии на I]А closing Ьаlапсе as at LAST DAY ОР TI� PERIOD carried следующий период �orward to next period б а СВС - в Долл.С1LL4 USD DesignaYed Account - б Ь Текуиlий рублевы й счеr (эквнв. J�o.°и.США) DA Punds оп RоиЫе Account (U5A equivalent) - бс СВС - Долл. CITTA - средства в пути DA Funds - USD - funds in transit - - 7 ПIПОС: Сумма допустн�яьгх расходов, оплаченньпг в течение Адд: Amount of eligiЫe expenditnres paid during the period ПЕРИОДА 785 776,29 7а Средсгва, перечислекные на Целевои счет цлн оплатьг сгонмости заключительноrо аудита Amount traпsferred to the Targeted Audit Account 2 411,19 8 Банковсхие комнссии (если спнсаньк с СВС) Service charges (ifdeЫted into DA) - 7$8 187,48 788 1 &7,48 9 MИI-IYC: fIроцекты на остатрк ередств {если за�rислены на СВС) LeSS: Interest еатлед (if credited inta DA) - 1D Общая сумиа учтеипых авансов Tota1 advance accounted for 788 1$7,48 I1 Расхо�г<дение, подлежагцее объяснению (5} -(10j Diserepancy (5) -{10j to Ье explained ° I) Explanafion of discrepancy IIояснение расхождеппй / ,,�._.._ .ti � 6 � "" Прнложенне N 4 и IIоясипельхой затгнске ! Аппех # 4 to Ехрlанаtогу I�ote FvreSt Rire Respvnse Pra,�ect Пр©екr «Ре<�ьормировавне лесоупраsлевин в меры по 6орь6е с лесными иожарамв в Россаи>ч. П3IiD Lоаи / Заем МБРР 8197-TtT7 50Е WITHDI2AWAL SCHEDiTLE 1 ОТЧЕТ О СКЯТйй СРЕДСТIЗ ЗАЙЛIА MfiPP С IIСПОЛЪЗОВАriЖЕЛ� PACXbДFiьYX ВЕДО?ViOCTEЙ as at 31 Augusr 2919 ' иа ЗЕ aвrycra 2о19 г. SОЖ п'итЬеr W/A hитЬег Appliration Date 1.BRB Т,4ап Category 1 Karero ия асхvдования с едств займа МВРР TOTAL CATEGOILY 1. GOOЯS,WORКS,TEI;FINTCAT. САТЕ60АХ2- 5�8ViCE5 А�'VD CON5UI,TAN-1'S' ОР&RATNIG COSTS 3ERVICE5 РОТг Т'Н� РТгОJЕСТ Рагхоанан sедомосrь, Номерзаявки Датазаявки Намер п/п КАТЕГОРИЯ 1. ВСЕГО TOBAPbI, PAГOTbI, TEXi-FFi'iECIfYIE КАТЕГОРИЯ 2- YC.l1YI"Tf И ТСОНСУЛьТrц;йОFiНU1Е 01ТЕРАЦИОП1ц IL РАС3СОДЬi YCJk)'I-И В Р.4МКАК ТИ'OTiTCCA TSR17/ МБ Tota1 Wifhdrawa€s 1BR1), FУ-2п14 / kiтoro рясходопаине R7Крр - 2оУ4 год 15 о18,оо Э83 765,46 398 783.4о ТоtаЭ Wi4hdrawяls ISRU, F]-20YS 1 Итого расхидоннине IIIБPP - 2о15 год 2 779,14 4I3 Оо7,56 А15 У86,74 Tota1 Withdrawпls И3АП, I'У-2о1б ! И7огя ратхояовавне мsРР- хогб год 14 гso,sz зге оsЭ,аз з4г зоа,зs Tota1 Withdrawa[s 1ЯRА, FY-2o171 Итоrо рлсхоцавание 1ИGFP- 2Qi7 год 4 245,49 592 244,7Э 59Ь 490,22 Tofa€ Withdrawa€s IBRT1, FY-20 [8 ! Итого расходо¢ание МБРР - 2о18 rоц 2 779,о1 580 625.27 58г 604,28 i FFКP-B-T1A-51 4-Mar-19 о4.мар.19 22 576,58 22 576,58 1 FFRP-A-DA-52 4-Mar-19 о4.мар.19 104,72 1о4,72 25-7ин-32 i [-РАР-8-Т]А-53 8-Iu1-19 0$.нюд.19 i24,86 124,8б 2 FF32P-8-L1A-53 8-Iu1-19 OB.xкvnJ9 4о041,72 4оо4У>72 Э FFFtP-$-РА-53 8-Iu1-19 о8,нюд.l9 24II,19 2А1У,19 1 FFRP-A-DA-54 8-Iu1-19 о8,июн.l9 265г,31 2652,3[ FFRP-A-DA-33 I хоррехтирг�sкн S7-Nav-16 17.ноя.iб Е10,о0) (14,60) Tvta1 Withdrawals ТВТгП, RY-2919! .- Итага расаиддsанне ПТБРР - 2о19 год 40 о41,72 27 BS9,66 67 905,38 /� � �"^�,, Tota1 IBIiD / Всего MSPP То[а1 LSItll / Всего Л4БРР 78 513 88 2 Э24 9S6,4S 2 403 476,ЭЭ ` � 1 � '. 7 � ��� ' �