SUSTAINABLE RURAL WATER SUPPLY AND SANITATION DEVELOPMENT PROJECT

Transcription

1 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 STATEMENTS AND INDEPENDENT AUDITOR'S REPORT Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized BISHKEK June 2018

2 SUSTAINABLE RURAL WATER SUPPLY AND SANITATION DEVELOPMENT PROJECT IDA CREDIT NUMBER 5907-KG IDA GRANT NUMBER D1 38-KG TABLE OF CONTENTS STATEMENT OF MANAGEMENT'S RESPONSIBILITIES FOR THE PREPARATION AND PRESENTATION OF THE SPECIAL PURPOSE FINANCIAL STATEMENTS 3 INDEPENDENT AUDITOR'S REPORT 4-5 SPECIAL PURPOSE FINANCIAL STATEMENTS : Statement of cash receipts and payments 6 Statement of expenditures per components 7 Notes to the special purpose financial statements 8-15 ANNEX 1. RECONCILIATION BETWEEN THE AMOUNTS SUBMITTED BY THE ARIS AND DISBURSED BY THE WORLD BANK 16 Page 2

3 STATEMENT OF MANAGEMENT'S RESPONSIBILITIES FOR THE PREPARATION AND PRESENTATION OF THE SPECIAL PURPOSE FINANCIAL STATEMENTS The management of the Community Development and Investment Agency (hereinafter: ARIS) is responsible for the preparation of the special purpose financial statements of "Sustainable Rural Water Supply and Sanitation Development Project" ("Project") financed by Financing Agreement and IDA Grant Number D138-KG dated 26 October 2016 that present fairly the Project's cash receipts and payments, and expenditures per components for the year ended 31 December 2017, in accordance with the International Public Sector Accounting Standard: Financial Reporting under the Cash Basis of Accounting, ("IPSAS-Cash Basis") issued by the International Public Sector Accounting Standards Board ("IPSASB") within the International Federation of Accountants ("IFAC") and the Financial Management Manual for World Bank Financed Investment Operations (WB Guidelines). In preparing the special purpose financial statements, ARIS's management is responsible for: * Properly selecting and applying accounting policies; * Presenting information, including accounting policies, in a manner that provides relevant, reliable, comparable and understandable information; * Providing additional required disclosures for the year ended 31 December ARIS's Management is also responsible for: * Designing, implementing and maintaining an effective and sound system of internal controls, throughout the Project; * Maintaining adequate accounting records that are sufficient to show and explain the Project's transactions, and which enable them to ensure that the special purpose financial statements of the Project comply with IPSAS - Cash Basis and the WB Guidelines; * 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 in accordance with the Financing Agreement and IDA Grant Number D138-KG dated 26 October 2016, and World Bank related guidelines, with due attention to economy and efficiency, and 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 year ended 31 December 2017 were authorized for issue on 14 June 2018 by the ARIS's Management. On behalf of the ARIS Managpment: Arstan Muktarox Rahat Junudilovk7 Executive Di ctor Financial Manager 3

4 INDEPENDENT AUDITOR'S REPORT To the management of the Community Development and Investment Agency Opinion We have audited the special purpose financial statements of "Sustainable Rural Water Supply and Sanitation Development Project" ("Project") financed by Financing Agreement IDA Credit Number 5907-KG and IDA Grant Number D138-KG dated 26 October 2016 ("Financing Agreement"), and implemented by Community Development and Investment Agency ("ARIS"), which comprise the statement of cash receipts and payments and the statement of expenditures per components for the year ended 31 December 2017, and notes to the special purpose financial statements, including a summary of significant accounting policies. In our opinion, 1. the accompanying financial statements present fairly, in all material respects, the cash flows for the year ended 31 December 2017 in accordance with International Public Sector Accounting Standard: Financial Reporting Under the Cash Basis of Accounting, (IPSAS-Cash Basis); 2. funds have been used in accordance with the conditions of the Financing Agreement concluded between the International Development Association (IDA) and the Kyrgyz Republic, and WB Guidelines, with due attention to economy and efficiency, 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. Expenditures included in the withdrawal applications and reimbursed against are eligible for financing under the Financing Agreement; Interim Unaudited Financial Statements (lfss) issued by ARIS during the Reporting year are in agreement with the underlying books of account; 4. The Designated account used has been maintained in accordance with the provision of the Financing Agreement, and World Bank related guidelines; 5. Goods and Services financed have been procured in accordance with the Financing Agreement and World Bank related guidelines. Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISAs) as issued by International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). 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 Project and of the ARIS in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code), and we have fulfilled out other ethical requirements in accordance with IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Emphasis of Matter- Cash Basis of Accounting We draw attention to Note 2 to the financial statements, which describes that financial statements are prepared in accordance with cash basis framework, as a result, they may not be suitable for another purposes. Our opinion is not modified in respect of this matter.

5 Responsibilities of the Management for the Financial Statements Management of the ARIS is responsible for the preparation and fair presentation of the special purpose financial statements in accordance with IPSAS-Cash Basis issued by the International Public Sector Accounting Standards Board (IPSASB) of the IFAC and Financial Management Manual for World Bank Financed Investment Operations ("WB Guidelines"), and for such internal control as management determines is necessary to enable the preparation of special purpose financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility for the Audit of the Special Purpose 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 high level of assurance, but is not a guaranty that an audit conducted in accordance with ISAs wilt always detect a material misstatement when it exists. Misstatements arise from fraud and 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 special purpose financial statements. As part of an audit in accordance with ISAs, we exercise professional judgement 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. * 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 internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. * Evaluate the overall presentation, structure and content of the special purpose financial statements, including the disclosures, and whether the special purpose financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with management 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. "BDO Armenia" CJSC 14 June 2018 Gnel Khachatryan, F Engagement Partne 9 BD 4D

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8 Sustainable Rural Water Supply and Sanitation Deve[opme-- Project IDA Grant Number Di 38-KG Notes to the special purpose financial statements 1. General information The Project The Financing Agreement and IDA Grant D138-KG was concluded on 26 October 2016 between the Kyrgyz Republic and the Intoro.-itionat Development Association (IDA), according to which IDA provided financing to the Kyrgyz P-1 'Jic in the amount of 9,300,000 Special Drawing Rights (SDR) and 7,600,000 SDR, respectively. The Financing Agreement became effective on 3 February 2 The financing was provided for the implementation of "Sust.dnabte Rural Water Supply and Sanitation Development Project" (the Project). The payment currency of both IDA Credit Number 5907-K-, ind IDA Grant D138-KG is United States dollars (). The Closing date of both and ID,' -ant D1 38-KG is set 30 June The Grace Period for submitting withdrawal application I, xpenditures incurred before the Closing date is four months following the Closing date: 31 October The Project objectives The objective of this project are: (i) to improve access : 1 quality of water supply and sanitation services in the Participating Rural Communities; and (ii streri-then capacity of the Recipient's institutions in the water supply and sanitation sector, The Project consists of the following parts: Part 1: Water supply investment Rehabilitation of existing and/or construction of new wat Communities, including preparation of designs and on-site supply systems in the Participating Rural struct n supervision. Part 2: Sanitation Development (a) Retrofitting of existing indoor sanitary facilities aj,j construction of new sanitary facilities in schools, pre-schools, and other social institutions; (b) Development of standard designs; (c) Provision of strategic technical, policy and capau -,upporc for improved sanitation; (d) Carrying out needs assessment for selected Samu, --piderri'otogical Surveillance (SES) units; (e) Development and implementation of communi on strategy and water, sanitation and hygiene educational campaigns; (f) Preparation of national strategy for rural, sanitatioi Part 3: Institutional Strengthening Part 4: Project Management 8

9 Sustainable Rural Water Supply and Sanitation Development Project IDA Grant Number D138-KG Notes to the special purpose financial statements 1.3. The Project Budget The Project is financed by: * * IDA Grant D138-KG, * Government cofinancing. IDA Grant/Credit IDA Credit Number IDA Grant Number Government Expenditure KG Category(inclusive KG cofinancing Total Financing of taxes) U5D SDR equivalent SOR equivalent equivalent equivalent (a) (a) _ % (1) Works for the Project 9,300,000 13,244,409 2,360,000 3,339,321 4,500,000 21,083,730 78% 12) Goods, non-consulting services, consultants' services, Training and Operating costs for the Project 5,240,000 7,414,424-7,414, % Total 9,300,000 13,244,409 7,600,000 10,753,745 4,500,000 28,498,154 (a) The budget equivalents for and IDA Grant D138-KG, with underling currency of SDR, is calculated based on cumulative funds received in plus, if any, equivalent of undisbursed funds in SDR as at reporting date. SDR/ rate as at is set at Project Implementation The Project is implemented by Community Development and investment Agency (ARIS). The ARIS was established on 15 October 2003 according to the Kyrgyz President's Decree for operating control over the Projects financed by the World Bank. ARIS is an independent legal entity, and it is registered in the legal organizational form envisaged by the legislation of the Kyrgyz Republic for nonfor-profit organizations. Co-founders of ARIS are Administration of the President of the Kyrgyz Republic, association of legal entities "Association of local self-government bodies of villages and communities of the Kyrgyz Republic" and "Counterpart-Sheriktesh" public association. The work of ARIS is supervised by the Supervisory Board, which is the superior steering body of ARIS. The ARIS address is: 102 Bokonbayeva Street, Bishkek, the Kyrgyz Republic,

10 Sustainable Rural Water Supply and Sanitation Development Project IDA Grant Number D1 38-KG Notes to the special purpose financial statements 2. Summary of significant accounting policies 2.1. Preparation and presentation of financial statements The special purpose financial statements are prepared in accordance with the International Public Sector Accounting Standard: Financial Reporting Under the Cash Basis of Accounting (IPSAS-Cash Basis), issued by the International Public Sector Accounting Standards Board (IPSASB) within the International Federation of Accountants (IFAC), and presented in accordance with Financial Management Manual for World Bank Financed Investment Operations (March 2010): RM 3 - Financial Reporting and Auditing. The principal accounting policies applied in the preparation of these special purpose financial statements are set out below. These policies have been consistently 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 payments are made. 2.3 Reporting currency The reporting currency of these special purpose financial statements is United States dollars (). The financing received and expenditures made in local currency, Kyrgyz Som (KGS), are translated into based at the exchange rate prevailing at the date of the transaction as issued by the CJSC "Kyrgyz Investment Credit Bank" ("CJSC KICB"). The exchange rate defined by the CJSC KICB is as follows: 31 December 2017: 1 = KGS Taxes The taxes are paid in accordance with the tax regulation of the Kyrgyz Republic Budget Expenditure budget is created based on actual accumulated expenditures for the last period plus the updated procurement plans for the Reporting year. 10

11 Sustainable Rural Water Supply and Sanitation Development Project IDA Grant Number D138-KG Notes to the special purpose financial statements 3. Summary of Summary Reports and SOEs 3.1. During the Reporting year, there were no Summary Reports or SOEs submitted to the WB by the ARIS related to IDA Grant Number D138-KG Disbursement categories Withdrawal Withdrawal application No application (1) Works for the (2) Goods, non-consulting value date Project services, consultants' services, Training and Operating costs for the Project Total 2 20.Oct , , , Nov , , , Dec , , , Total 1,237, , ,763, Statement of Designated Accounts Financing Agreement IDA Credit IDA Grant Number 5907-KG Number D138-KG Bank account number Bank CJSC "Kyrgyz Investment and Credit Bank" Bank location Erkindik 21, Bishkek, Kyrgyz Republic Account currency 1. Opening balance as at IDA Credit IDA Grant Number Number 5907-KG D138-KG Total For the year ended 31 Dec Add: opening discrepancy 3. IDA advance/replenishment - 2,763,271 2,763, Less: Refund to IDA from DA - 5. Present outstanding amount advanced to DA - 2,763,271 2,763, DA closing balance as at , , Add: Amount of eligible expenditures paid - 2,446,194 2,446, Less: interest earned (if credited to DA) - 9. Total advance accounted for - 2,763,271 2,763, Closing discrepancy (5)-(9) - 11

12 Sustainable Rural Water Supply and Sanitation Development Project IDA Grant Number D138-KG Notes to the special purpose financial statements 5. Statement of Financial Position The Statement of Financial Position discloses assets, liabilities and net assets of the Project as at reporting date. It is prepared in accrual basis that is transactions are recognized when they occur (and not only when cash is received or paid). Note 31 Dec 2017 ASSETS Cash 6 324,842 Prepayments (a) 660,191 Other receivables (c) 2,920 Total assets 987,953 LIABILITIES Payables (b) 325,709 Total liabilities 325,709 NET ASSETS Cumulative income - IDA Grant D138-KG 2,763,271 Government co-financing 250,862 Other income 16,280 3,030,413 Cumulative expenses Project expenses 2,367,950 Other expenditures (bank charges) 219 2,368,169 Total net assets 662,244 (a) Prepayments consist of advances for construction works up to 20% of the contract amount, based on bank guaranties. (b) Payable consists of warranty amounts of 5% withhold from contractors' invoices for construction works. (c) Amount from interest account was transferred in Dec 2017 for another Project implemented by the ARIS, and was returned on February Cash Underlying 31 Dec 2017 Currency - Designated Account IDA Grant D138-KG Designated Account 317, ,077 Other Interest account 7,765 Tender account KGS 7, ,842 12

13 Sustainable Rural Water Supply and Sanitation Development Project IDA Grant Number Di38-KG Notes to the special purpose financial statements 7. Project Expenditures 7.1. Project expenditure financing per funds Year ended 31 Dec 2017 IDA Credit Number IDA Grant Government Other Category 5907-KG D138-KG cofinancing income Total (1) Works for the Project - 1,862, ,862-2,113,620 (2) Goods, non-consulting services, consultants' services, Training and Operating costs for the Project - 583,436-5, ,812 Total - 2,446, ,862 5,376 2,702,432 Cumulative as at 31 Dec 2017 IDA Credit Category Number IDA Grant Government Other 5907-KG D138-KG cofinancing income Total (1) Works for the Project (2) Goods, non-consulting services, consultants' 1,862, ,862-2,113,620 services, Training and Operating costs for the Project 583,436 5, ,812 Total - 2,446, ,862 5,376 2,702, Project expenditure budget execution Cumulative Expenditures as at 31 Dec 2017 Total budget Execution Sub-Category % (1) Works for the Project 2,113,620 21,261,192 10% (2) Goods, non -consulting services, consultants' services, Training and Operating costs for the Project 588,812 7,414,424 8% Total 2,702,432 28,675,616 9% 13

14 Sustainable Rural Water Supply and Sanitation Development Project IDA Grant Number D138-KG Notes to the special purpose financial statements 7. Project Expenditures 7.1. Project expenditure financing per funds Year ended 31 Dec 2017 IDA Credit Number IDA Grant Government Other Category 5907-KG D138-KG cofinancing income Total (1) Works for the Project - 1,862, ,862-2,113,620 (2) Goods, non-consulting services, consultants' services, Training and Operating costs for the Project - 583,436-5, ,812 Total - 2,446, ,862 5,376 2,702,432 Cumulative as at 31 Dec 2017 IDA Credit Category Number IDA Grant Government Other 5907-KG D138-KG cofinancing income Total (1) Works for the Project- 1,862, ,862-2,113,620 (2) Goods, non-consutting services, consuttants' services, Training and Operating costs for the Project - 583,436-5, ,812 Total 2,446, ,862 5,376 2,702, Project expenditure budget execution UsD Cumulative Expenditures as at 31 Dec 2017 Total budget Execution Sub-Category % (1) Works for the Project 2,113,620 21,083,730 10% (2) Goods, non-consulting services, consultants' services, Training and Operating costs for the Project 588,812 7,414,424 8% Total 2,702,432 28,498,154 9% 14

15 Sustainable Rural Water Supply and Sanitation Development Project IDA Grant Number D1 38-KG Notes to the special purpose financial statements 8. Financing 8.1. Advance/ (advance recovery) Direct Payment SE and Summary Report Special Commitment Total Reporting Cumulative as year at 31 Dec 2017 Total financing budget 13,244,409 Percentage of finance provided as at 31 Dec % 8.2. IDA Grant Number D138-KG Reporting Cumulative as year at 31 Dec 2017 Advance/ (advance recovery) 1,000,000 1,000,000 Direct Payment - SOE and Summary Report 1,763,271 1,763,271 Special Commitment. Total 2,763,271 2,763,271 Total financing budget 10,753,745 Percentage of finance provided as at 31 Dec % 8.3. Government cofinancing Reporting Cumulative as year at 31 Dec 2017 In-cash 250, ,862 Total 250, ,862 Total co-financing budget 4,500,000 Percentage of finance provided as at 31 Dec % 9. Other income Reporting Cumulative as year at 31 Dec 2017 Interest accrued 11,107 11,107 Tender fees 5,173 5,173 Total 16,280 16,280 15

16 Sustainable Rural Water Supply and Sanitation Development Project IDA Grant Number D138-KG ANNEX 1. RECONCILIATION BETWEEN THE AMOUNTS SUBMITTED BY THE ARIS AND DISBURSED BY THE WORLD BANK During the Reporting year there were no withdrawal apptications submitted by the ARIS to WB related to the. IDA Grant Number D138-KG Advance! (recovery) Expenditure Category Appl. ARIS WB Difference 1 1,000, ,000, ,000, ,000, , , , , (1) Works for the Project , , , ,237, ,237,063.34_ 2 406, , (2) Goods, non-consutting services, consultants' 3 37, , services, Training and Operating costs for the Project 4 82, , , , Total 2,763, ,763,