AUDITOR'S REPORT. Secretary, Bangladesh Election Commission Election Commission Secretariat Agargaon, Dhaka.

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1 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Secretary, Bangladesh Election Commission Election Commission Secretariat Agargaon, Dhaka. L AUDITOR'S REPORT Audit completion date: We have audited the accompanying Financial Statement of the "Identification System for Enhancing Access to Services (IDEA) Project" financed under IDA Credit No BD as at 306' June, 2016 and for the year then ended. The preparation of Financial Statement is the responsibility of the management, Our responsibility is to express an opinion on the Financial Statement based on our audit. II. We conducted our audit on accordance with the International Standards on Auditing. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the Financial Statement is free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the Financial Statement. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall Financial Statement presentation. We believe that our audit provides a reasonable basis for our opinion. III. In our opinion, the Financial Statement gives a fair view in all material aspects of the financial position of "Identification System for Enhancing Access to Services (IDEA) Project" as at 3 0" June, 2016 and the results of its operations and cash flows for the year then ended in accordance with the cash basis of accounting followed by the Government of Bangladesh, IV. Opinion: Unqualified (K l Zah gir Ahmed) Deputy Director For Director General Foreign Aided Projects Audit Directorate Tel: r E:AmAn\Sector-2\Rcport(S-2)01 546\54 I-IDA-ISEASP (ida)-(zakir Sr)--.doo -7-

2 V -U - -- Resources Election Commission Secretariat Identification System for Enhancing Access to Services (IDEA) Project Islamic Foundation Bhaban, Agargaon, Dhak-1207 IDA Credit No BO Financial Statement for the Period: 1 July 2014 to 30 June 2015 Notes to FS Cumulative Prior Period Current Period Direct Payment by Figures In Lakh Taka GOB RPA GOB RPA WB Total Cumulative Current Period Government of Bangladesh Loan from Development Partner - 9, , , , Direct Payment by World Bank 2-12, , , Cash Opening Balance - - 4, ,25I55 Total Resources , , , , , Expenditure and Cash RPA Direct Cumulative Econoini Code/Sub-Code Thru. GOB RPA Payment by Total Exp. Current c Code Description CONTASA WB (GOB & RPA) Period A/C Officer Salary , Staff Salary Staff allowances , , Supplies & Services , , , , , Repair & maintenance Acquisition of Assets - 2, ,340,53 4, , , Total Expenditure >> , , , , , Cash Closing Balance Impreast Account Designated Account- Project Office 12, , , Operating Account-BEC Regional -- Operating Account (GOB) - L/C Margin Deposit , , Cash Closing Balance as on 30 Jun 4-4, , , , Total Expenditure and Cash , , , ,369,57 51, SULTANUZZAMAN MD SALEH UDDIN

3 AI Election Commission Secretariat identification System for Enhancing Access to Services (IDEA) Project islamic Foundation Bhaban (6Th Floor) Agargaon, Dhaka-1207 IDA Credit No BO NOTES TO FINANCIAL STATEMENT 30th June GOVERNMENT OF BANGLADESH: Fund are allocated by the Government of Bangladesh to cover GOB's share of eligible project expenditures, as specified In the Project Proforma and In the Annual Development Programme for each of the project. Any Allocated funds that have not been expended by the end of a Fiscal Year lapse and must be returned to GOB. GOB contribution to the project since inception are as follows (in Lakh Taka) Inception to 30th For the Year Inception to 30th June June 2016 Disbursement by GOB Less: Refund to GOB (232.38) (66.63) (299.01) Total >> LOAN/GRANT FROM DEVELOPMENT PARTNER: ihception to 30th For the Year inception to 30th June June 2015 initial Deposit (Advance) DPA (Direct Payment) - 12, , RPA (SE Procedure) 8, , , RPA (Non SOE Procedure) Total> 9, , , OTHER RESOURCES: Other resources consist of the following: Inception to 30th For the Year inception to 30th June June 2015 Project Revenues (Nat Interest Recvd. for RPA) - Exchange gains/losses Total >> 4. CASH (Clo!sIng Balance): Inception to 30th For the Year Inception to 30th June June 2015 Imprest Account -- Designated Account (RPA) - 12, , Operating Account at BEC Regional Level (RPA) Operating Account (GOB) L/C Margin Deposit - 2, ,206,78 Cash Closing Balance as on 30 Jun , , Total >> - 14, , SULTANUZZAMAN MD SAL)EH UDDIN

4 Auditor's Report on Special -Account (CONTASA 01. We have audited the Special Account Statements of 'Identification System for Enhancing Access to Services (IDEA) Project' financed under IDA Credit No BD for the year then ended 3 0 th June, 2016, 02. Our audit was carried out following International Auditing Guidelines. Accordingly our audit included such review of systems of internal control, tests of accounting records and supporting documentation, verification of accounts balances and other auditing procedures that we considered necessary under the circumstances. 03. The accompanying Special Account Statements was prepared on the basis of cash deposits and withdrawals for the purpose of complying with the above Credit Agreement. 04. In our opinion, reimbursements made by IDA are properly accounted for and withdrawals were made for the purpose of the project in accordance with the Credit Agreement. (Kazi Zahangir Ahmed) Deputy Director For Director General Foreign Aided Projects Audit Directorate Tel: B:\Anna\9etor-21Report(S-2)\ \541-DA-ISEASP (IDBA)-Zakir Sir)-- doo

5 Cantification System for Enhancing Access to Services (IDEA) Project For the Year Account Number Depository Bank PART- A ACCOUNT ACTIVITY SPECIAL ACCOUNT STATEMENT FY Sonali Bank Limited Dhaka Cantonment Corporate Branch Dhaka Beginning Balance as on 1 July ,463,908,814,60 ADD: Total amount deposited by the World Bank 838,949, Total interest earnings is deposited in account Total amount refunded to cover ineligible expenditure Nil Nil DEDUCT: Total amount withdrawn 1,023,251,578,36 Total service charges if not included above in amount withdrawn Nil Ending Balance 1,279,606, SULTANUZZAMAN MD SALEH UDDIN Note; Half Yearly Interest earnings on December 30, 2015 Tk, 3,49,13, and June 30, 2016 Tk. 2,93,71, were withdrawn and deposited into the Government Exchequer through treasury challan accordingly

6 PICkT - B ACCOUNT RECONCILLIATION: 1 Amount Advanced by World Bank 838,949, Less total amount recovered by World Bank Nil 3- Equal: Present outstanding amount advanced to the Special Account at fiscal year ended 30 June ,949, Ending balance of Special Account at Fiscal Year ended 30 June Plus: Amount claimed and not yet credited at Fiscal Year ended 30 June 2016 Application No, Amount Nil nil nil 6 Plus: Amounts withdrawn and not yet claimed Nil 7 Less: Interest earnings If included in Special Account) Nil 8 Plus: Service Charges (if not included in lines 5 and 6 above) Nil 9 Equal: Total Advance Special Account accounted for at Fiscal Year ended 30 June ,949, Notes: 1. Explain and discrepancy between totals appearing on lines 3 and 9 above (e. g. amount due to be refunded to cover ineligible expenditures paid from the Special Account). 2. Indicate if amounts appearing on line 6 are eligible for financing by the World Bank and provide reasons for not claiming the expenses. SULTANUZZAMAN MD SALEH UDDIN

7 AUDIT OPINION ON SQE 01. We have audited the Statement Of Expenditure (SOE) of the "Identification System for Enhancing Access to Services (IDEA) Project" financed by IDA Credit Agreement No BD for the year ended 30 th June, 2016 submitted to the International Development Association (IDA) for reimbursement of expenditure in accordance with the IDA Credit Agreement. The audit was conducted following International Standards on Auditing. Accordingly, it included such tests of accounting records and supporting documentations review of System of internal controls. So, far exists, adopting necessary auditing procedures that we considered essential under the circumstances, Withdrawals / SOE particulars: The particulars of withdrawals on the basis of statement of expenditure (SOE) of CONTASA accounts was submitted to the audit team by the project authority are shown below: Withdrawal application No. IDEA-13, 14, 17 & 18 amount of Tk lakh was disbursed by the IDA, The presentation and submission of claim to IDA by the project authority as the basis of SOE was valid and supported by adequate documentations. (Kazi Zahangir Ahmed) Deputy Director For Director General Foreign Aided Projects Audit Directorate Tel: E\Amunn\Scotor-2\Repod(S-2)\ IDA-ISEASP (IDEA)-(ZakkS)---doc -20-

8 ldentification System for Enhancing Access to Services (IDEA) Project Islamic Foundation Bhaban, Agargaon, Dhak-1207 IDA Gredit No BD C Statement of Expenditure (SOE) PA for the Period: 1 July 2015 to 30 June 2016 Dat&: èéfg.with awai Alrþuicatiön NRAMUrA-BDT ;eiirks Opening Balance> 1,463,908, As per Cash Book 17I IDEA ,949, Copy attached Total Receipt Including opening balance FY 15-16> 2,302,857, Less: Expenditure for FY > 1,023,251,678,36 Clostnä Bä1ia asbõim 30jun > ;279, Direct Payment made by World Bank for FY : Date e Ref: No.. SC No., Euro.. USD EqlvAit Jn BDT 29/06/2016 IDEA - 14 SC , ,364,032,00 28/06/2016 IDEA- 18 SC , ,841, IDEA - 18 C-3 70,676,04-6,148, /201.DEA ,496, ,018, /2016 IDEA- 18 sc , ,858, IDEA - 18 SC- 3 49,398,68-4,416, /04/2016 IDEA- 17 SC , ,750, /10/2015 IDEA - 17 SC- 4-83, ,556, /10/20.15 IDEA - 17 SC- 4 87, ,854, /10/2015 JEEA - 18 s , ,392, / IDEA - 18 SC , ,892, /09/2015 IDEA - 17 SC , ,499, /09/2016 idea - 17 SC- 4-8, , /09/2015 IDEA - 17 SC- 4-34, ,683, /09/2015 IDEA - 13 SC ,B79, /9/2015 IDEA - 13 SC- 2-1,063, ,758,331,53 8/9/2015 IDEA - 13 SC , ,879,166,76 954, , '469, Total >> SULTANUZZAMAN MD SALEH UDDIN 1å