ILDING PROJECT PRIVATE SECTOR DEVELOPMENT CAPACITY B. IDF GRANT No. TF013657
|
|
- Garry Randell Cannon
- 5 years ago
- Views:
Transcription
1 PRIVATE SECTOR DEVELOPMENT CAPACITY B IDF GRANT No. TF ILDING PROJECT IMPLEMENTED BY INVESTMENT AND PUBLIC PRIVATE PARTNERSHMP DEPARTMENT OF MINISTRY OF ECONOMY OF THE KYRGY REPUBLIC SPECIAL PURPOSE FINANCIAL STATEENTS AND INDEPENDENT AUDITOWS REPO T For the period from 4 September 2013 to 21 Ocinber 2016 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized BISHKEK October 2016
2 PRIVATE SECTOR DEVELOPMENT CAPA CITY BUILDING PROJECT IDF GRANT NO. TF TABLE OF CONTENTS STATEMENT OF MANAGEMENT'S RESPONSIBILITIES FOR THE PREPARATION AND PRESENTATION OF THE SPECIAL PURPOSE FINANCIAL S, ATEMENTS 3 INDEPENDENT AUDITOR'S REPORT SPECIAL PURPOSE FINANCIAL STATEMENTS For the period from 4 September 2013 to 21 October 2016: Statement of cash receipts and payments Statement of expenditures per components Page Notes to the special purpose financial statements 8-11 ANNEX 1. RECONCILIATION BETWEEN THE AMOUNTS SUB 1TTED BY THE IPPPD AND DISBURSED BY THE WORLD BANK
3 STATEMENT OF MANAGEMENT'S RESPONSIBILITIES FOR THE PREPARATION AND PRESENTATION OF THE SPECIAL PURPOSE FINANC1 L STATEMENTS FOR THE PERIOD FROM 4 SEPTEMBER 2013 TO 14 OCTOBER 1016 The Investment and Public Private Partnership Department of N nistry of Economy of the Kyrgyz Republic ("IPPPD") is responsible for the preparation of tl, special purpose financial statements of "Private Sector Development Capacity Building Pr ject" ("Project") financed by Letter Agreement and that prese t fairly the Project's cash receipts and payments, expenditures per components for the period from 4 September 2013 to 21 October 2016, in compliance with the International Public Se ctor Accounting Standard "Financial Reporting under the Cash Basis ofaccounting" (IPSA -Cash Basis) issued by the International Public Sector Accounting Standards Board (IPSA SB) of the International Federation of Accountants (IFAC) and the Financial Manageme t Manual for World Bank Financed Investment Operations (WB Guidelines). In preparing the special purpose financial statements, IPPPD is resp onsible for: * Properly selecting and applying accounting policies; * Presenting information, including accounting policies, i a manner that provides relevant, reliable, comparable and understandable informatioi * Providing additional required disclosures for the period frc i 4 September 2013 to 21 October IPPPD's Management is also responsible for: * Designing, implementing and maintaining an effective al sound system of internal controls, throughout the Project; * Maintaining adequate accounting records that are sufficie t to show and explain the Project's transactions, and which enable them to ensure that e special purpose financial statements of the Project comply with IPSAS - Cash Basis a d the WB Guidelines; a Taking such steps that are reasonably available to them to safeguard the assets of the Project and to affirm that funds received have been used i accordance with the Letter Agreement dated 18 March 2013, and World Bank related guidelines, with due attention to economy and efficiency, nd only for the purposes for which the financing was provided; and * Preventing and detecting fraud and other errors. The special purpose financial statements for the period from 4 & ptember 2013 to 21 October 2016 were authorized for issue on 24 October 2016 by the IPPPI. On behalf of the IPPPD: Kanat Abdrahmanov oairag Temiralieva Head of Poject onsultant Investment and Public Private o cial Management Partnership Department of Ministry of Economy 3
4 "SOS-AUDIT"L TD INDEPENDENT AUDITOR'S RE PORT On the special purpose financial statements o the Private Sector Development Capacity Building Project for the period from 4 September 2013 to 21 Octo er 2016 To the management of the Investment and Public Private Partne ship Department of Ministry of Economy of the Kyrgyz Republic ("IPPPD") We have audited the accompanying special purpose financial statements of the "Private Sector Development Capacity Building Project" (the Project) f nanced by Letter Agreement, which comprise the statement of ca0h receipts and payments, the statement of expenditures per components for the period frm 4 September 2013 to 21 October 2016, and a summary of significant accounting policies and other explanatory notes. Management's Responsibility for the Special Purpose Financia Statements The management of the IPPPD is responsible for the preparatio and fair presentation of these special purpose financial statements in accordance with International Public Sector Accounting Standard: Financial Reporting Under the Cash Iasis of Accounting, (IPSAS- Cash Basis) issued by the International Public Sector Accountimg Standards Board (IPSASB) of the International Federation of Accountants (IFAC), and Financial Management Manual for World Bank Financed Investment Operations, and Ior such internal control as management determines is necessary to enable the preparatio, of special purpose financial statements that are free from material misstatements, whether d.e to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these special pur ose financial statements based on our audit. We conducted our audit in accordance with Intert ational Standards on Auditing (ISAs) as issued by International Auditing and Assurance S dards Board (IAASB) of the IFAC. Those standards require that we comply with ethic requirements and plan and perform the audit to obtain reasonable assurance whether the special purpose financial statements are free from material misstatement. An audit involves performing procedures to obtain reason; le audit evidence about the amounts and disclosures in the special purpose financial statef ents. The procedures selected depend on the auditor's judgment including the assess ent of the risk of material misstatement of the special purpose financial statements, wlether due to fraud or error. In making those assessments, the auditor considers internal conirol relevant to the preparation and fair presentation of the special purpose financial statei ent in order to design audit procedures that are appropriate in the circumstances, but not fr the purpose of expressing an opinion on the effectiveness of the internal control. IpnnL np4wp PhqGbu UUwluh Uunghwg4wb UWlut R; p. bp1lw0 0037, U.Squiw ujw0 38/55; Rbn.' (+37410) ; Iwpu' (+37410) ; w sosaudit.am; tlinum' info@sosaudit.arn An Associate of the Crowe Horwath Business Alli nce 38/55 A.Tigranyan, 0037 Yerevan, RA; Tel.: (+37410) ; Fax: (+37410) ; www. saudit.am; info@sosaudit.am 4
5 "UOU-MfIPI-khS" WIIQ "SOS-AUDIT" LTD An audit also includes the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evalu ing the overall presentation of the special purpose financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Opinion In our opinion, 1. the special purpose financial statements present fairly in.11 material respects the cash receipts and payments for the period from 4 September 1013 to 21 October 2016 in accordance with IPSAS-Cash Basis; 2. funds have been used in accordance with the conditions i f the Letter Agreement IDF Grant No. TF dated 18 March 2013 between the International Bank for Reconstruction and Development (IBRD) and the Kyrgyt Republic, and World Bank related guidelines, with due attention to economy and ifficiency, and only for the purposes for which the financing was provided; 3. supporting documents, records and accounts have been maintained to support claims for reimbursement of expenditures incurred. Expenditure included in the withdrawal applications and reimbursed against are eligible for :imancing under the Letter Agreement IDF Grant No. TFO 13657; 4. The Designated account used has been maintained in accoddance with the provision of the Letter Agreement, and Word Bank related guidelines. Emphasis of matters Without qualifying our opinion, we draw your attention to Note 8 of these special purpose financial statements which disclosed that the Project was completed as at the reporting date. -"SOS-Audit" LLCIN01 24 October 2016 Manve -Gnel Khachatryan, FCCA Di Auditor * SOS-AUDIT" 0) PpnnL Inpqwp PbqGbu UuwGuh Uungwg4w6 UOq.d 99; p. bpulwg 0037, U.S iqpwgiwo 38/55; :bn.' (+37410) ; atwpu' (+37410) ; www. bsauditarn; LL-Lnum' info@sosaudit.am An Associate of the Crowe Horwath Business Allia ce 38/55 A.Tigranyan, 0037 Yerevan, RA; Tel.: (+37410) ; Fax: (+37410) ; audit,am; info@sosaudit.am 5
6 > C C0D «Q0 dd 00 i cn - L E.et O0N N Nl, d n c t~to m0 0 i - '-'oia0 o td : æ 0 I) 0eit 0 CL 00) V) r 0 z~ z~ CL 0 o- 0 o.. -- o LL ( oo _ oo r [L oc mo EN 5 0 e.e os o0
7 NN~- 1n c-- - ca;9 Q \co 00 en kr od 00 or-o 50 e 0o 00o00 o > cu 00oKo l e od CD os rq C2IN o o 0 > *00 CD om le of rn on n o e 0> C V1 C>~ 0f < D ci-trq -t- mc ý nn- 0 6a cu 4 D en le C> en en so Co C ooo o 00* - k60 C 0 C4 oc K ca o o s SOLr ob enn - o o tnl ca ~a ~0 0f l n- f - 1 >1 > enf r- vi \ ~k ck fl.c a offi ca 01) C>C C) 5 tn o- ccc e 0 o o 00 o n - C~ C\ ~ e0 N - ' c.i CD c cao -.en ~ ~<ln r- -<' '-Or4 -s n o r- r4 (t%q~c 00f 00- -c.,u ca -.Š o ~ Ž.... <.¼.b 0 o oeb o ca ua9~j r~0bb ~ a ff e-b c E c. a r.ta t. - o oo > cme ccb ca-<o- E* cc o.m mt fl 20 bo 9 o.9~o L. o ca E 0 C49 0
8 Private Sector Development Capacity Building Project Notes to the special purpose financial statements For the period from 4 September 2013 to 21 October General information 1.1. The Project The Letter Agreement was concluded on 18 March 2013 between the Kyrgyz Republic and the International Bank for Reconstruction and Development ("IBRD", "WB"), according to which a grant from the WB's Institutional Development F nd ("IDF") in the amount not to exceed 320,000 Unites States dollars ("USD") was provided to the Ky rgyz Republic. The Letter Agreement became effective on 4 September The financing was provided for the implementation of "Private Sector D velopment Capacity Building Project" (the Project). The Closing date of is set 4 September The Grace Period for submitting withdrawal application for expenditur s incurred before the Closing date is four months following the Closing dates The Project objectives The objective of the project is to build the capacity of the Ministry of Economy of the Kyrgyz Republic ("MoE") by: (a) Strengthening coordination and communication amongst govcrnment agencies, the private sector and donors; (b) Designing a private sector development ("PSD") strategy and ac ion plan; and (c) Enhancing its policy implementation supervision capacity. The Project consists of the following parts: Part 1: Part II: Development of Staff Capabilities and Expertise in PSD S rategy and Train-the-Trainers Development of PSD Strategy and Implementation Mon toring 1.3. The Project Budget and Financing The Project is wholly financed by IDF Grant No. TFO13657, inclusive o taxes. IDF Grant Grant Expenditure No. Financing Category TF Total (inclusive of taxes) USD USD equivalent % (1) Goods, Consultants' services including audit, Training and Operating Costs 320, , % Total 320, , Project Implementation The Investment and Public Private Partnership Department of the Ministry of Economy of the Kyrgyz Republic ("IPPPD") is responsible for the Project implementation. 1he Department performed its duties mostly through International Aid Coordination Division (IACD) operating under it. The IPPPD address is: 106 Chui Avenue, Bishkek, Kyrgyz Republic. 8
9 Private Sector Development Capacity Building Project Notes to the special purpose financial statements For the period from 4 September 2013 to 21 October Summary of significant accounting policies 2.1. Preparation and presentation offinancial statements The special purpose financial statements are prepared in accordance with the International Public Sector Accounting Standard: Financial Reporting Under t e Cash Basis ofaccounting (IPSAS-Cash Basis), issued by the International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC), and presented in accordance with Financial Management Manual for World ank Financed Investment Operations (March 2010): RM 3 - Financial Reporting and Auditi rg. The principal accounting policies applied in the preparation of th se special purpose financial statements are set out below. These policies have been consisten ly applied to all the periods presented. 2.2 Cash basis of accounting Project financing is recognised as a source of project funds when the cash is received. Project expenditures are recognised as a use of project funds when the pa ments are made. 2.3 Reporting currency The reporting currency of these special purpose financial state nts is United States dollars (USD). The expenditures made in local currency, Kyrgyz Som (KGS), ae translated into USD based at the exchange rate prevailing at the date of the transaction as iss ed by the commercial bank, OJSC "Commercial Bank Kyrgyzstan" (CBK), where the amounis are held. The exchange rate defined by the CBK is as follows: 21 October 2016: USD KGS Taxes The taxes are paid in accordance with the tax regulation of the K rgyz Republic. 9
10 Private Sector Development Capacity Building Project Notes to the special purpose financial statements For the period from 4 September 2013 to 21 October Summary of Summary Reports and SOEs Payment categories Withdrawal Withdrawal application application (1) Goods, Consultants' services No value date including audit, Training and Operating Costs Total 2 21.Jul , , Oct , , Dec , , Mar , , Jan , , Sept , , Total 280,588,57 280, Statement of Designated Account Bank account number Bank OJSC "Commercial Bank yrgyzstan" Bank location Erkindik 58, Bishkek, Kyr z Republic Currency USD 1. Opening balance as at Add: opening discrepancy Grant IDF No. TF SL-p.2013_21.Oct WB advance/replenishment 290, Less: Refund to WB from DA 5. Present outstanding amount advanced to DA 290, DA closing balance as at Add: Amount of eligible expenditures paid 290, Less: interest earned (if credited to DA) 9. Total advance accounted for 290, Closing discrepancy (5)-(9) 5. Cash Underlying 21 Oct 2016 CurrencV USD Escrow account* USD 9, (*) Escrow account is opened at OJSC "Commercial Bank Kyrgyzstan" for pa ing the final audit fee. 10
11 Private Sector Development Capacity Building Project Notes to the special purpose financial statements For the period from 4 September 2013 to 21 October Project Expenditures Cumulative Expenditures as at 21 Oct 2016 Total budget Execution Category USD USD % (1) Goods, Consultants' services including audit, Training and Operating Costs Goods 24,556 21, % Consultants' services including audit 213, ,000 79% Training 28,300 15, % 0perating costs 13,913 14,000 99% Total 280, % 7. Financing Reporti Cumulative as at peried 21 Oct 2016 USP USD Advances/ (advance recovery) 9, ,978.00* Direct Payments -. SOE and Summary Report 280, , Total 290, , Total financing budget 320,000 Percentage of finance provided as at 21 Oct % (*) The unsettled advance balance will be covered with the submission of SOE for finial audit service in the amount of USD 9, Project completion The Project was completed as at 4 September 2016 (the Closing Date), and the Grace period for submitting withdrawal application for expenditures incurred before the Closing date set four months after the Closing Date. However, all the transactions were completed as at 21 October 2016 (Reporting date). As at the date of signing these special purpose financial statements: a. No expenditures related to the Project were incurred after the Closing Date; the payments made during the Grace period related to expenditures incurred before the losing Date; b. No withdrawals from grant account were made after Reporting date; c. No expenditures related to the Project were submitted to the WB after the Reporting date; the SOE for finial audit service in the amount of USD 9, will be Submitted to the WB after the completion of the audit service; d. There were no uncovered prepayments or payables outstanding to contractors related to the Project as at the Reporting Date, except for final audit service; e. The outstanding cash balance at escrow account as at Reporting Date, will be paid for final audit service, including the related non-resident income tax (Note 5); f. We are not aware about any pending or existing litigations against t e Project. 11
12 Private Sector Development Capacity Building Project ANNEX 1. RECONCILIATION BETWEEN THE AMOUNTS SUBMI TED BY THE IPPPD AND DISBURSED BY THE WORLD BANK For the period from 4 September 2013 to 21 October 2016 (Amounts are shown in US dollars) Expenditure Category Appl. IPPPD WB Difference Advance (recovery) 1 60, n ((50,022.00) 9, , , , , (1) Goods, Consultants' services 4 24, , including audit, Training and Operating 5 45, , Costs 6 57, , , , , , Total 280, ,
MDTF GRANT No. TF017411
Public Disclosure Authorized EXTRACTIVE INDUSTRIES TRANSPARENCY INITIATIVE (EITI) - POST COMPLIANCE PHASE II IN KYGYZ REPUBLIC IN KYRGYZ REPUBLIC MDTF GRANT No. TF017411 Public Disclosure Authorized IMPLEMENTED
More informationHEALTH RESULTS-BASED FINANCING PROJECT
HEALTH RESULTS-BASED FINANCING PROJECT IDA GRANT NUMBER TF013310 IMPLEMENTED BY RESULT-BASED FINANCING SECRETARIAT UNIT UNDER THE MINISTRY OF HEALTH OF THE KYRGYZ REPUBLIC SPECIAL PURPOSE PROJECT FINANCIAL
More informationNATIONAL WATER RESOURCES MANAGEMENT PROJECT - PHASE 1
Public Disclosure Authorized NATIONAL WATER RESOURCES MANAGEMENT PROJECT - PHASE 1 SWISS GRANT NO. TF016315 Public Disclosure Authorized IMPLEMENTED BY PROJECT IMPLEMENTATION UNIT UNDER THE DEPARTMENT
More informationSpecial Purpose Project Financial Statements and Independent Auditor's Report
IDF GRANT FOR STRENGTHENING TRAINING CAPACITY OF THE SCHOOL OF ADVOCATES PROJECT IDF GRANT No. TF013656 IMPLEMENTED BY JUDICIAL PROJECT IMPLEMENTATION UNIT SA OF THE MINISTRY OF JUSTICE OF THE REPUBLIC
More informationJSDF GRANT FOR THE SUPPORT TO COMMUNITY SEED FUNDS PROJECT
JSDF GRANT FOR THE SUPPORT TO COMMUNITY SEED FUNDS PROJECT JSDF GRANT NO. TF014029 IMPLEMENTED BY AGRIBUSINESS COMPETITIVENESS CENTER SPECIAL PURPOSE FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT
More informationFOREIGN FINANCING PROJECTS MANAGEMENT CENTER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF ARMENIA
STRENGTHENING PUBLIC FINANCIAL MANAGEMENT PROJECT MDPTF GRANT No. TF012529 IMPLEMENTED BY FOREIGN FINANCING PROJECTS MANAGEMENT CENTER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF ARMENIA Special Purpose
More informationK For the period from II February 2013 to 16 March 2016
Public Disclosure Authorized IDF GRANT FOR ELECTRONIC PROCESSING AND ONE-STOP SHOP FOR CONSTRUCTION PERMITS PROJECT IDF GRANT No. TF012782 L. Public Disclosure Authorized I IMPLEMENTED BY FOREIGN FINANCING
More informationIMPLEMENTED BY FOREIGN FINANCING PROJECTS MANAGEMENT CENTER
PENSION PUBLIC AWARENESS AND LITERACY PROJECT IDF GRANT NUMBER TF013654 IMPLEMENTED BY FOREIGN FINANCING PROJECTS MANAGEMENT CENTER - - OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF ARMENIA Special Purpose
More information[DF GRANT No. TF Special Purpose Project Financial Statements and Independent Auditor's Report
IDF GRANT FOR STRENGTHENING TRAINING CAPACITY OF THE SCHOOL OF ADVOCATES PROJECT [DF GRANT No TF013656 IMPLEMENTED BY JUDICIAL PROJECT IMPLEMENTATION UNIT SA OF THE MINISTRY OF JUSTICE OF THE REPUBLIC
More informationSPF-FUNDED BUILDING CAPACITY FOR EFFECTIVE LOCAL GOVERNANCE PROJECT SPF GRANT NO. TF IMPLEMENTED BY COMMUNITY DEVELOPMENT AND INVESTMENT AGENCY
SPF-FUNDED BUILDING CAPACITY FOR EFFECTIVE LOCAL GOVERNANCE PROJECT SPF GRANT NO. TF018720 IMPLEMENTED BY COMMUNITY DEVELOPMENT AND INVESTMENT AGENCY SPECIAL PURPOSE FINANCIAL STATEMENTS AND INDEPENDENT
More informationIDF GRANT No. TF013658
ENVIRONMENTAL GOVERNANCE, INCLUSION AND TRANSPARENCY IN MINING SECTOR PROJECT F, IDF GRANT No. TF013658 IMPLEMENTED BY ENVIRONMENTAL PROJECT IMPLEMENTATION UNIT STATE AGENCY UNDER THE MINISTRY OF NATURE
More information2 6 DEC 2014 HARMONIZATION OF NATIONAL ACTION PLAN TO COMBAT DESERTIFICATION IN ARMENIA AND PREPARATION OF NATIONAL REPORT PROJECT
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized 2 6 DEC 2014 HARMONIZATION OF NATIONAL ACTION PLAN TO COMBAT DESERTIFICATION IN ARMENIA
More informationSpecial Purpose Project Financial Statements and Independent Auditor's Report
COMMUNITY AGRICULTURAL RESOURCE MANAGEMENT AND COMPETITIVENESS PROJECT GEF MSP GRANT NUMBER TF013724 IMPLEMENTED BY "AGRICULTURAL PROJECTS IMPLEMENTATION UNIT" STATE AGENCY UNDER THE MINISTRY OF AGRICULTURE
More informationIMPLEMENTED BY FOREIGN FINANCING PROJECTS MANAGEMENT CENTER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF ARMENIA
1 Public Disclosure Authorized STRENGTHENING PUBLIC FINANCIAL MANAGEMENT PROJECT MDPTF GRANT No. TF012529 Public Disclosure Authorized Public Disclosure Authorized IMPLEMENTED BY FOREIGN FINANCING PROJECTS
More informationSPECIAL PURPOSE FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT. YEREVAN April 2016 ARMENIA RENEWABLE RESOURCES AND ENERGY EFFICIENCY FUND
Public Disclosure Authorized ARMENIA RENEWABLE RESOURCES AND ENERGY EFFICIENCY FUND ENERGY EFFICIENCY PROJECT GEF GRANT NUMBER TF012163 Public Disclosure Authorized D SPECIAL PURPOSE FINANCIAL STATEMENTS
More informationAND AUDITOR'S REPORT
Public Disclosure Authorized Public Disclosure Authorized COMMUNITY AGRICULTURAL RESOURCE MANAGEMENT AND COMPETITIVENESS PROJECT IDA Credit No. 4891-AM IMPLEMENTED BY "AGRICULTURAL PROJECTS IMPLEMENTATION
More informationIBRD LOAN No AM
E-SOCIETY AND INNOVATION FOR COMPETITIVENESS PROJECT IBRD LOAN No. 7963-AM IMPLEMENTED BY FOREIGN FINANCING PROJECTS MANAGEMENT CENTER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF ARMENIA SPECIAL PURPOSE
More informationIRRIGATION AND LAND MARKET DEVELOPMENT PROJECT IDA CREDIT NUMBER 5456-GE
Public Disclosure Authorized IRRIGATION AND LAND MARKET DEVELOPMENT PROJECT IDA CREDIT NUMBER 5456-GE Public Disclosure Authorized IMPLEMENTED BY DONORS PROJECTS MANAGEMENT AND MONITORING UNIT (DPMMU)
More informationECAPDEV PROJECT PREPARATION GRANT FOR THE THIRD VILLAGE INVESTMENT PROJECT
Public Disclosure Authorized ECAPDEV PROJECT PREPARATON GRANT FOR THE THRD VLLAGE NVESTMENT PROJECT ECAPDEV PPG GRANT No. TF018709 Public Disclosure Authorized MPLEMENTED BY COMMUNTY DEVELOPMENT AND NVESTMENT
More informationIBRD LOAN 8267-AM IMPLEMENTED BY WATER SECTOR PROJECTS IMPLEMENTATION UNIT STATE INSTITUTION AND INDEPENDENT AUDITOR'S REPORT
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized IRRIGATION SYSTEM ENHANCEMENT PROJECT IBRD OAN 8267-AM IMPEMENTED BY WATER SECTOR PROJECTS IMPEMENTATION UNIT STATE
More informationI I I I I I I I JSDF GRANT FOR THE SUPPORT TO COMMUNITY SEED FUNDS PROJECT - JSDF GRANT NO.TF TABLE OF CONTENTS. Page
Public Disclosure Authorized JSDF GRANT FOR THE SUPPORT TO COMMUNTY SEED FUNDS PROJECT - JSDF GRANT NO.TF014029 TABLE OF CONTENTS Page Public Disclosure Authorized STATEMENT OF MANAGEMENT'S RESPONSBLTES
More informationSOCIAL INVESTMENT AND LOCAL DEVELOPMENT PROJECT
SOCIAL INVESTMENT AND LOCAL DEVELOPMENT PROJECT IBRD LOAN NUMBER 8483-AM IMPLIMENTED BY ARMENIAN TERRITORIAL DEVELOPMENT FUND SPECIAL PURPOSE FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S REPORT For the
More informationForeign Financing Project Management Center. IDF Grant for Ministry of Finance capacity building project IDF Grant No. TF011907
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized O GrantThornton Project Financial Statements and Independent Auditor's Report Foreign Financing Project Management
More informationMUNICIPAL DEVELOPMENT FUND OF GEORGIA LOAN NO.8380-GE GRANT NO.TF (SECOND REGIONAL AND MUNICIPAL INFRASTRUCTURE DEVELOPMENT PROJECT)
Public Disclosure Authorized Public Disclosure Authorized MUNICIPAL DEVELOPMENT FUND OF GEORGIA (SECOND REGIONAL AND MUNICIPAL INFRASTRUCTURE DEVELOPMENT PROJECT) Special Purpose Project Financial Statements
More informationMinistry of Education and Higher Education, Republic of Lebanon - Second Education Development Project - EDP II - Loan# 7966
Public Disclosure Authorized Public Disclosure Authorized Ministry of Education and Higher Education, Republic of Lebanon - Second Education Development Project - EDP II - Loan# 7966 Report and financial
More informationENHANCED ROAD ACCESS PROJECT IDA GRANT H884-WS and PRIF TF Project Financial Statements for the Financial Year ended 30 June 2016
Public Disclosure Authorized Public Disclosure Authorized 1. Management Verification ENHANCED ROAD ACCESS PROJECT IDA GRANT H884-WS and PRIF TF 017563 Project Financial Statements for the Financial Year
More informationSPECIAL PURPOSE FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized STATISTICAL CAPACITY BUILDING PROJECT Piloting and Preparatory Work for 2011 Armenia
More information"Global Partnership for Education Project (Early Education Project)" Grant No. TF016201, Grant No. TF016209
Public Disclosure Authorized Public Disclosure Authorized "Global Partnership for Education Project (Early Education Project)" Grant No. TF016201, Grant No. TF016209 Special purpose project financial statements
More informationINTEGRATED LAND ADMINISTRATION SYSTEM PROJECT
Public Disclosure Authorized Public Disclosure Authorized INTEGRATED LAND ADMINISTRATION SYSTEM PROJECT PROJECT FINANCIAL STATEMENTS DESIGNATED ACCOUNT STATEMENT TOGETHER WITH INDEPENDENT AUDITORS' REPORT
More informationMinistry of Education and Higher Education Republic of Lebanon - Second Education Development Project - EDP I - Loan# 7966
Public Disclosure Authorized Public Disclosure Authorized Ministry of Education and Higher Education Republic of Lebanon - Second Education Development Project - EDP I - Loan# 7966 Report and financial
More informationPublic Disclosure Authorized. Public Disclosure Authorized
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Montenegro Institutional Development and Agriculture Strengthening Project MIDAS Project ID: P107473 GLOBAL ENVIRONMENT
More informationPublic Disclosure Authorized. Public Disclosure Authorized. Public Disclosure Authorized. Public Disclosure Authorized
Public Disclosure Authorized Public Disclosure Authorized AGRICULTURAL COMPETITIVENESS IMPROVEMENT PROJECT INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT (IBRD) LOAN No. 8286-AZ REPORT OF INDEPENDENT
More information"Additional Financing for Land Registration and Cadastre System for Sustainable Agriculture Project" Grant No. H758-TJ
Public Disclosure Authorized Public Disclosure Authorized "Additional Financing for Land Registration and Cadastre System for Sustainable Agriculture Project" Grant No. H758-TJ Special Purpose Project
More informationPublic Disclosure Authorized
Public Disclosure Authorized Public Disclosure Authorized INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT (IBRD) LOAN No. 8286 - AZ REPORT OF INDEPENDENT AUDITORS AND SPECIAL PURPOSE FINANCIAL STATEMENTS
More informationProject Financial Statements and Independent Auditor's Report. People in Need non-governmental organization
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Project Financial Statements and Independent Auditor's Report People in Need non-governmental organization Youth Inclusion
More informationESTABLISHMENT OF META-INFORMATION SYSTEM PROJECT OF THE STATE STATISTICAL COMMITTEE OF THE REPUBLIC OF AZERBAIJAN GRANT NUMBER TF
ESTABLISHMENT OF META-INFORMATION SYSTEM PROJECT OF THE STATE STATISTICAL COMMITTEE OF THE REPUBLIC OF AZERBAIJAN GRANT NUMBER TF 014110 Special-Purpose Financial Statements and Independent Auditors' Report
More informationCAPITAL MARKETS MODERNIZATION PROJECT LOAN NUMBER 8024-AZ
Public Disclosure Authorized Public Disclosure Authorized CAPITAL MARKETS MODERNIZATION PROJECT LOAN NUMBER 8024-AZ Special-Purpose Financial Statements and Independent Auditors' Report For the Period
More informationMUNICIPAL DEVELOPMENT FUND OF GEORGIA LOAN NO.8148-GE (REGIONAL DEVELOPEMENT PROJECT)
MUNICIPAL DEVELOPMENT FUND OF GEORGIA LOAN NO.8148-GE (REGIONAL DEVELOPEMENT PROJECT) Public Disclosure Authorized Special Purpose Project Financial Statements and Independent Auditor's Report For the
More informationTRANSPORT REFORM AND REHABILITATION CENTER LOAN NO.7741-GE (THIRD EAST-WEST HIGHWAY IMPROVEMENT PROJECT)
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized TRANSPORT REFORM AND REHABILITATION CENTER LOAN NO.7741-GE (THIRD EAST-WEST HIGHWAY IMPROVEMENT PROJECT) Special Purpose
More informationPROJECT FINANCIAL STATEMENTS ENERGY EFFICIENCY PROJECT FOR THE YEARS ENDED DECEMBER 31, 2015 AND DECEMBER 31, 2016
Public Disclosure Authorized Report on the Republika Srpska part of the Public Disclosure Authorized Public Disclosure Authorized PROJECT FINANCIAL STATEMENTS of the ENERGY EFFICIENCY PROJECT financed
More informationand independent auditors' report Public Disclosure Authorized
Public Disclosure Authorized Public Disclosure Authorized "Improving Social Accountability in the Water Sector through the Development of Quality Standards and Citizen Participation in Monitoring Project"
More informationRECEIVED. loss 19 APR 2017
19 APR 2017 RECEIVED Public Disclosure Authorized Ministry of Industry and Commerce (TDF-2) Financial Statements and Independent Auditors' Report Year ended 30 September 2016 Public Disclosure Authorized
More informationGLOBAL ENVIRONMENT FACILITY SPECIAL CLIMATE CHANGE FUND GRANT No. TF010940
Public Disclosure Authorized Public Disclosure Authorized GLOBAL ENVIRONMENT FACILITY SPECIAL CLIMATE CHANGE FUND GRANT No. TF010940 IMPLEMENTED BY EUROPA REINSURANCE FACILITY LIMITED REPORT OF INDEPENDENT
More informationJUDICIAL MODERNIZATION PROJECT OF THE REPUBLIC OF AZERBAIJAN CREDIT NUMBER 4209 AZ, 4961 AZ AND LOAN NUMBER 8068 AZ
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized JUDICIAL MODERNIZATION PROJECT OF THE REPUBLIC OF AZERBAIJAN CREDIT NUMBER 4209 AZ, 4961
More informationREPORT ON PROJECT FINANCIAL STATEMENTS OF THE NATIONAL AGENCY FOR FISCAL ADMINISTRATION
Public Disclosure Authorized ~~Igl- 23c?a/ 34$ or. Public Disclosure Authorized REPORT ON PROJECT FINANCIAL STATEMENTS OF THE NATIONAL AGENCY FOR FISCAL ADMINISTRATION LOAN (8261-RO) FOR THE REVENUE ADMINISTRATION
More informationAUDIT OFFICE. Public Disclosure Authorized. 03 February Public Disclosure Authorized
Public Disclosure Authorized TELEPHONE: 27751 P.O. Box 13 FAX: 24167 APIA, SAMOA EMAIL: info@audit.gov.ws Website: www.auditgov.ws Please address all correspondences to the Controller and Auditor General
More informationI iania satmetsfor thle %ea r fifmledl Nor embier- 25, 20 15
Public Disclosure Authorized (ONH(CM I--\NAtlDIf TIlL.)J\P\ P01.1CN \NI) 111..\lAN R11:4(tl Di \ l I.OPM \L.M GR \km No.T1-011184 I\MPRO\lM\G Il,[ \ l-l.r R[lik ln\i E..!N NIOMGMI. \ PRO.11l CT Pk\R,i
More informationU Ostschweizerische Treuhand ZUrich AKTIENGESELLSCHAFT
Public Disclosure Authorized U Ostschweizerische Treuhand ZUrich AKTIENGESELLSCHAFT WENGISTRASSE 7-8026 ZORICH - POSTFACH TELEFON 044 298 88 44 - FAX 044 298 88 55 Public Disclosure Authorized Public Disclosure
More informationFinancial Statement for the year ended December 31, And Independent Auditors' Report. Public Disclosure Authorized. Public Disclosure Authorized
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Project "Small and Medium nterprises Competitiveness Project" financed under Agreement No. 8477-KZ between the Government
More informationProject: Serbia Deposit Insurance Strengthening Project (IBRD Loan No. 8340YF)
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Project: Serbia Deposit Insurance Strengthening Project (IBRD Loan No. 8340YF) Project Financial Statements for the
More informationBD OI. Ministry of Mineral Resources And Energy. Independent Auditor's Report. 01 March 2014 to 30 June 2016
Public Disclosure Authorized BD OI -,BD O Ministry of Mineral Resources And Energy ETI- EXTRACTIVE INDUSTRIES TRANSPARENCY INICIATIVE MDTF GRANT NUMBER TFO15142 Maputo Public Disclosure Authorized Independent
More informationAUDITOR'S REPORT "NIISLEL-AUDIT" LLC
A Public Disclosure Authorized "NIISLEL-AUDIT" LLC AUDITOR'S REPORT Strengthening Policy Analyses and Monitoring Capacity Project No.TF0173080 Financial statements as of April 30, 2017 Public Disclosure
More informationSecond National Water Supply and Sanitation Project Implementation Unit under State Amelioration and Water Management Open Joint Stock Company
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Second National Water Supply and Sanitation Project Implementation Unit under State Amelioration and Water Management
More informationAdditional financing for the Montenegro Energy Efficiency Project - MEEP AF Project ID: P LOAN AGREEMENT No 8324-ME
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Additional financing for the Montenegro Energy Efficiency Project - MEEP AF Project ID: P107992 LOAN AGREEMENT No
More informationO GrantThornton. Project's Financial Statements and Independent Auditors' Report
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized O GrantThornton Project's Financial Statements and Independent Auditors' Report Project for support of the implementation
More informationARMENIAN TERRITORIAL DEVELOPMENT FUND FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT. for the year ended 31 December [ YEREVAN May 2016
D1 Public Disclosure Authorized ARMENIAN TERRITORIAL DEVELOPMENT FUND FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT for the year ended 31 December 2015 Public Disclosure Authorized Public Disclosure
More informationFinancial Sector Modernization Project. SECO Grant No TF011975/Component 2
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Financial Sector Modernization Project SECO Grant No TF011975/Component 2 Special Purpose
More informationFINANCIAL SCHEDULES Moldova Energy Sector Reform and Efficiency Improvements Project
Public Disclosure Authorized Energy Sector Reform and Efficiency Improvements (ESREI) Project Grant No. TF099139 Public Disclosure Authorized Public Disclosure Authorized FINANCIAL SCHEDULES Moldova Energy
More informationEU NATURA 2000 INTEGRATION PROJECT
Public Disclosure Authorized Public Disclosure Authorized MINISTRY OF ENVIRONMENT AND ENERGY: EU NATURA 2000 INTEGRATION PROJECT Management Board's report as at 31 December 2016 together with Independent
More informationREPUBLIC OF TURKEY PRIME MINISTRY Undersecretariat of Treasury. Implemented by. And Financed Under World Bank Loan No TU
Public Disclosure Authorized REPUBLIC OF TURKEY PRIME MINISTRY Undersecretariat of Treasury INDEPENDENT AUDITOR'S REPORT Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized
More informationWATER USERS ASSOCIATION DEVELOPMENT SUPPORT PROJECT IDA FINANCING AGREEMENT 4913-AZ AND IBRD LOAN AGREEMENT 8039-AZ
Public Disclosure Authorized Public Disclosure Authorized WATER USERS ASSOCIATION DEVELOPMENT SUPPORT PROJECT IDA FINANCING AGREEMENT 4913-AZ AND IBRD LOAN AGREEMENT 8039-AZ Special-Purpose Financial Statements
More informationSpecial Purpose Financial Statements Second Science and Technology Project
Public Disclosure Authorized Public Disclosure Authorized Special Purpose Financial Statements Public Disclosure Authorized Public Disclosure Authorized Contents Independent Auditor's report 1-2 Summary
More informationIMPLEMENTED BY MOLDOVA SOCIAL INVESTMENT FUND AND INDEPENDENT AUDITOR'S REPORT
Public Disclosure Authorized PHRD Grant No. TF014855 MPLEMENTED BY MOLDOVA SOCAL NVESTMENT FUND Public Disclosure Authorized SPECAL PURPOSE FNANCAL STATEMENTS AND NDEPENDENT AUDTOR'S REPORT Public Disclosure
More informationSupreme Audit Office 0 Government of Islamic Republic of Afghanistan
Public Disclosure Authorized To Supreme Audit Office 0 Government of Islamic Republic of Afghanistan INDEPENDENT AUDITORS' REPORT The President of the Government of Islamic Republic of Afghanistan { Public
More informationGROOTS KENYA GRANT NO:TF JSDF GRANT FOR ACCELERATING RURAL WOMEN'S ACCESS TO AGRICULTURAL MARKETS AND TRADE PROJECT
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized GROOTS KENYA JSDF GRANT FOR ACCELERATING RURAL WOMEN'S ACCESS TO AGRICULTURAL MARKETS AND TRADE PROJECT ANNUAL REPORTS
More informationPublic Disclosure Authorized. Public Disclosure Authorized. Public Disclosure Authorized. Public Disclosure Authorized
Public Disclosure Authorized Public Disclosure Authorized SECOND NATIONAL WATER SUPPLY AND SANITATION PROJECT AND ADDITIONAL FINANCING STATE AMELIORATION AND WATER MANAGEMENT OPEN JOINT STOCK COMPANY INTERNATIONAL
More informationNl N N N. "National Agency of Investment and Privatization"
Public Disclosure Authorized Public Disclosure Authorized M Public Disclosure Authorized State institution "National Agency of nvestment and Privatization" Special-purpose financial statements on the Project
More informationTHE MINISTRY OF HEALTH OF UKRAINE OBLAST HEALTH SECTOR REFORM PROJECT PREPARATION PROJECT, FINANCIAL STATEMENTS
THE MINISTRY OF HEALTH OF UKRAINE OBLAST HEALTH SECTOR REFORM PROJECT PREPARATION PROJECT, Public Disclosure Authorized FINANCIAL STATEMENTS For the period from December 10, 2013 to December 09, 2015 Auditor's
More informationOstschweizerische.Treuhand Zrich AKTIENGESELLSCHAFT
E Ostschweizerische.Treuhand Zrich AKTIENGESELLSCHAFT WENGISTRASSE 7 8031 ZORICH - POSTFACH - TELEFON 044 298 88 44 - FAX 044 298 88 55 INDEPENDENT AUDITOR'S REPORT The International Union for Conservation
More informationRural Renewable Energy Agency (RREA) Financial Audit Report. for the period from 1 March 2016 to 30 June Project ID: P
Public Disclosure Authorized Public Disclosure Authorized Rural Renewable Energy Agency (RREA) Financial Audit Report for the period from 1 March 2016 to 30 June 2017 Public Disclosure Authorized Liberia
More informationCentral Asia Hydrometeorology Modernisation Project (Tajikistan) Grant No , Grant No. H679-TJ
Public Disclosure Authorized Central Asia Hydrometeorology Modernisation Project (Tajikistan) Grant No. 099848, Grant No. H679-TJ Financial statements Public Disclosure Authorized For the year ended 31
More informationPublic Disclosure Authorized. Public Disclosure Authorized. Public Disclosure Authorized. Public Disclosure Authorized
AUDIOCEEASDEATET. GOJ/IBRD GRANT AGREEMENT NO. TF014258-JM JAMAICA SOCIAL AND ECONOMIC INCLUSION OF PERSONS WITH DISABILITIES PROJECT (JSEIPD) PROGRAMME OF ADVANCEMENT THROUGH HEALTH AND EDUCATION PERIOD
More information... S... Project Financial Statements and Independent Auditor's Report. Renewable Resources and Energy Efficiency Fund
Project Financial Statements and Independent Auditor's Report Renewable Resources and Energy Efficiency Fund Geothermal exploratory drilling project SCF-SREP Grant No. TF0A0544 Public Disclosure Authorized
More information"Implementation of National Strategy for Development of Statistics" Grant No. TF
Public Disclosure Authorized Public Disclosure Authorized "Implementation of National Strategy for Development of Statistics" Grant No. TF 017852 Project financial statements for the year December 31,
More informationCONSOLIDATED PROJECT FINANCIAL STATEMENTS ENHANCING SMALL AND MEDIUM ENTERPRISES ACCESS TO FINANCE PROJECT. Report on the. of the
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Report on the CONSOLIDATED PROJECT FINANCIAL STATEMENTS of the ENHANCING SMALL AND MEDIUM
More informationSEISMIC SAFETY IMPROVEMENT PROGRAM RESULTS-BASED LENDING
SEISMIC SAFETY IMPROVEMENT PROGRAM RESULTS-BASED LENDING ADB LOAN NUMBER 3284-ARM(SF) IMPLEMENTED BY ARMENIAN TERRITORIAL DEVELOPMENT FUND SPECIAL PURPOSE FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR S
More information"Public Institution EMP Management Durabil POP" Project ECAPDEV Grant no.: TF0A2544
"Public Institution EMP Management Durabil POP" Project ECAPDEV Grant no.: TF0A2544 Public Disclosure Authorized Special purpose project financial statements for the period November 14, 2016 to March 15,
More informationIT RPORT OF if ATOR GENERA
Public Disclosure Authorized SUPREME AUDIT OFFICE ISLAMIC REPUBLIC OF AFGHANISTAN Public Disclosure Authorized IT RPORT OF if ATOR GENERA Public Disclosure Authorized Volume - 26 PROJECT ID GRANT NUMBERS
More informationIndependent Auditor's Report and Project Financial Statements
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Independent Auditor's Report and Project Financial Statements State Agency "Healthcare Project Implementation Unit"
More informationPoverty Reduction Fund Project II (under IDA Grant No. H685-LA, TF Grant No. TF012419, SDC and GOL Funding)
Public Disclosure Authorized Public Disclosure Authorized Poverty Reduction Fund Project II (under IDA Grant No. H685-LA, TF Grant No. TF012419, SDC and GOL Funding) Report of the Project's Management
More informationTECHNICAL ASSISTANCE FOR IMPROVING INVESTMENT CLIMATE AND INSTITUTIONAL STRENGTHENING PROJECT
Public Disclosure Authorized Report on the Republika Srpska part of the Public Disclosure Authorized PROJECT FINANCIAL STATEMENTS of the TECHNICAL ASSISTANCE FOR IMPROVING INVESTMENT CLIMATE AND Public
More informationMinistry of Environment, Republic of Lebanon PCB Management in the Power Sector - Project # P122540
Public Disclosure Authorized Public Disclosure Authorized Ministry of Environment, Republic of Lebanon PCB Management in the Power Sector - Project # P122540 Report and financial information for the year
More informationUnitary Enterprise "Talimarjan Thermal Power Plant"
Public Disclosure Authorized Unitary Enterprise "Talimarjan Thermal Power Plant" Public Disclosure Authorized Talimarjan Transmission Project ("Construction Of 500 Kv High Voltage Line "Talimarjan TPP
More informationBangladesh Should Adopt International Public Sector Accounting Standards.
EXECUTIVE SUMMARY 1. This assessment of public sector accounting and auditing is meant generally to help implement more effective Public Financial Management (PFM) through better quality accounting and
More informationWEST AFRICA REGIONAL COMMUNICATIONS INFRASTRUCTURE PROGRAM (WARCIP) MINISTRY OF INFORMATION, COMMUNICATION & INFORMATION TECHNOLOGY (THE GAMBIA)
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized WEST AFRICA REGIONAL COMMUNICATIONS INFRASTRUCTURE PROGRAM (WARCIP) MINISTRY OF INFORMATION, COMMUNICATION & INFORMATION
More informationFull file at CHAPTER 3
CHAPTER 3 Adjusting the Accounts ASSIGNMENT CLASSIFICATION TABLE Study Objectives Questions Brief Exercises Exercises A Problems B Problems *1. Explain the time period assumption. 1, 2 *2. Explain the
More informationIFAD Handbook for Financial Reporting and Auditing of IFAD- Financed Projects
- 2018 IFAD Handbook for Financial Reporting and Auditing of IFAD- Financed Projects 1 The IFAD Handbook for Financial Reporting and Auditing for IFAD-Financed Projects is available online for public use
More informationDve lment [IGAD] Intergovernmental Authority on
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Intergovernmental Authority on Dve lment [IGAD] Building Resilience to Disasters through Risk Management and Climate
More informationANNEX. to the Commission decision on the reimbursement of personnel costs of beneficiaries of the Connecting Europe Facility
EUROPEAN COMMISSION Brussels, 3.2.2016 C(2016) 478 final ANNEX 1 ANNEX to the Commission decision on the reimbursement of personnel costs of beneficiaries of the Connecting Europe Facility [ ] EN EN ANNEX
More informationAUDITOR'S REPORT "NIISLEL-AUDIT" LLC. Ulaanbaatar Clean Air Project No.5039-MN Financial statements as of December 31, 2016
"NIISLEL-AUDIT" LLC Public Disclosure Authorized AUDITOR'S REPORT No.5039-MN Financial statements as of December 31, 2016 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized
More informationCASH TRANSFER PILOT FOCUSED ON MATERNAL AND CHILD HEALTH AND NUTRITION PROJECT
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized CASH TRANSFER PILOT FOCUSED ON MATERNAL AND CHILD HEALTH AND AUDITED FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS'
More informationAUDITOR GENERAL'S REPORT
Public Disclosure Authorized Public Disclosure Authorized AUDITOR GENERAL'S REPORT Public Disclosure Authorized Integrated Public Financial Management Reform Project (IPFMRP) For the fiscal Period 2015/2016
More informationGUIDELINES: ANNUAL FINANCIAL REPORTING AND AUDITING FOR WORLD BANK-FINANCED ACTIVITIES
GUIDELINES: ANNUAL FINANCIAL REPORTING AND AUDITING FOR WORLD BANK-FINANCED ACTIVITIES FINANCIAL MANAGEMENT SECTOR BOARD JUNE 30, 2003 ACRONYMS FMR IAS IASB IFAC-PSC IFRS INTOSAI IPSAS ISA MDB OECD-DAC
More informationSUSTAINABLE RURAL WATER SUPPLY AND SANITATION DEVELOPMENT PROJECT
SUSTAINABLE RURAL WATER SUPPLY AND SANITATION DEVELOPMENT PROJECT IDA CREDIT NUMBER 5907-KG IDA GRANT NUMBER D1 38-KG IMPLEMENTED BY COMMUNITY DEVELOPMENT AND INVESTMENT AGENCY SPECIAL PURPOSE FINANCIAL
More informationJBDO QGVERNMENT' WEST AFRIC-A,AGRICULTU. DAH6 40 -SL MNISTRY OFAGRICU- TURE, FO F INANCIA .'FORE YEAR'END. Public Disclosure Authorized
QGVERNMENT' Public Disclosure Authorized WEST AFRIC-A,AGRICULTU. DAH6 40 -SL MNISTRY OFAGRICU- TURE, FO F INANCIA.'FORE YEAR'END Public Disclosure Authorized Public Disclosure Authorized Public Disclosure
More informationJUDICIAL SERVICES AND SMART INFRASTRUCTURE PROJECT OF THE REPUBLIC OF AZERBAIJAN LOAN NUMBER 8407 AZ
Public Disclosure Authorized Public Disclosure Authorized JUDICIAL SERVICES AND SMART INFRASTRUCTURE PROJECT OF LOAN NUMBER 8407 AZ Special-Purpose Financial Statements and Independent Auditors' Report
More informationGeorgian State Electrosystem JSC. Special Purpose Project Financial Statements for the year ended 31 December 2016
Public Disclosure Authorized Georgian State Electrosystem JSC Public Disclosure Authorized Special Purpose Project Financial Statements for the year ended 31 December 2016 Public Disclosure Authorized
More informationSAN FRANCISCO UNIFIED SCHOOL DISTRICT ANNUAL FINANCIAL REPORT 2003 MEASURE A GENERAL OBLIGATION BOND FUND JUNE 30, 2013
ANNUAL FINANCIAL REPORT TABLE OF CONTENTS Independent Auditor's Report 1 FINANCIAL STATEMENTS Measure A Bond Fund Balance Sheet 3 Statement of Revenues, Expenditures and Change in Fund Balance 4 Notes
More informationL'O 0FFICE ' V" Public Disclosure Authorized. Phone: (+675) Fax: (+675) Website:
Public Disclosure Authorized AUDIT PAPUA NEW GUINEA L'O 0FFICE ' V" Phone: (+675) 3012200 Fax: (+675) 325 2872 Email: agopng@ago.gov.pg Website: www.ago.gov.pg Public Disclosure Authorized Public Disclosure
More informationO GrantThornton. Project Financial Statements and Independent Auditor's Report. Renewable Resources and Energy Efficiency Fund
Public Disclosure Authorized Public Disclosure Authorized O GrantThornton Project Financial Statements and Independent Auditor's Report Renewable Resources and Energy Efficiency Fund Geothermal exploratory
More information