Auditor-General of Pakistan Special Sector Audit Wing Constitution Avenue
|
|
- Gyles Chase
- 5 years ago
- Views:
Transcription
1 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Office of the Auditor-General of Pakistan Special Sector Audit Wing Constitution Avenue Islamabad No.PA!FAP/Sindh/SSAIF-14/1" <' I Dated: To, / JL Subject:- this office: I, The Secretary Economic Affairs Division, Government of Pakistan Pak Secretariat Block-C Islamabad The Country Director, World Bank, Resident Mission 20A, Shahrah-e-Jamhuriat G-5/1, Islamabad FOREIGN AIDED PROJECTS (FAPs} AUDIT REPORTS Financial Attest Audits of the following F AP Audit Report has been conducted by S.No Name of Projects Name of Development Partners 1. Sindh Water Sector Improvement Project WB 2. Sindh Global Partnership for Education WB 3 Sindh Barrages Improvement Phase-I Project WB 4. Sindh Public Sector Management Reform Project WB 5. 2nd Sindh Education Sector Reform Program WB 6. Sindh Irrigated Agriculture Productivity Enhancement WB Project 7. Enhanced Nutrition for Mothers and Children WB 8. Sindh Agriculture Growth Project (Agriculture) WB 9. Sindh Agriculntre Growth Project (Livestock) WB 10. Sindh Skills Development Project (BBSYDP) WB 11. (/ Sindh Skills Development Project (STEVTA) WB
2 Financial Attest Audit Report on the Accounts of the Sindh Skills Development Project (SSDP) for the Financial Year World Bank Credit No.4947-PAK AUDITOR-GENERAL OF PAKISTAN
3 TABLE OF CONTENTS Page No Preface Abbreviations and acronyms 11 PART-I Project Overview, Auditor's Report to the Management Financial Statements PART-II Management Letter Executive Summary I. INTRODUCTION 2. AUDIT OBJECTIVES 3. AUDIT SCOPE AND METHODOLOGY 4. AUDIT FINDINGS AND RECOMMENDATIONS Financial Management 4.2. Procurement & Contract Management 4.3. Overall Assessmenl 5. CONCLUSION ACKNOWLEDGEMENT ANNEXURES
4 PREFACE The Auditor-General conducts audits subject to Article 169 and 170 of the Constitution of the Islamic Republic of Pakistan 1973, read with sections 8 and 12 of the Auditor-General's (Functions, Powers and Terms and Conditions of Service) Ordinance, The audit of the Sindh Skills Development Project was caitied out accordingly. The Directorate General Audit Sindh conducted audit of the Sindh Skills Development Project during October 2016 for the period O l ' 1 foly 2015 to June 2016 with a view to reporting significant findings to stakeholders. Audit examined the economy, efficiency, and effectiveness aspects of the Project. In addition, Audit also assessed, on test check basis, whether the management complied with applicable laws, rules, and regulations in managing the Project. The Audit Report indicates specific actions that, if taken, wi ll help the management realize the objectives of the Project. (l'he observations included in this report have been finalized in the light of discussions in the exi t meeting.) The Audit Report consists of two parts. Part-I contains Auditor's Report (Audit Opinion) and Financial Statements. Part-II contains Executi ve Summary, Management Letter and Audit Findings. The Audit Report is submitted to the International Development Association (IDA) in terms of grant Agreement between International Development Association & Islamic Republic of Pakistan. Dated: Place: Karachi (Azh:~ d) Dircc1tj:~al i
5 Abbreviations and Acronyms BBSYDP BTE CPS DAE DA DAO DLI DPC DTE EEP FM FMIS GoS IBRD ICT lda IP SAS MIS NAVTEC NGO PSC PMU SBTE SDA SDR SIL SSDP STEVTA TLM TLR TVET TEVTA WB Benazir Bhutto Shaheed Youth Development Project Board of Technical Education Country Partnership Strategy Diploma in Associate Engineering Designated Account District Accounts Office Disbursement Linked Indicator District Program Coordinator Department of Technical Education Eligible Expenditure Program Financial Management Financial Management Information System Government of Sindh International Bank for Reconstruction and Development Information and Communication Technologies International Development Association International Public Sector Accounting standard Management Information System National Vocational and Technical Education Commission Non-Governmental Organization Provincial Steering Committee Project Management Unit Sindh Board of Technical Education Special Drawing Account Special Drawing Rights Specific Investment Loan Sindh Skills Development Project Sindh Technical Education and Vocational Training Authority Training Leaming Material Training Learning Resource Technical Vocational Education training Technical Education and Vocational Training Authority World Bank
6 PART-I Project Overview Auditor's Report to the Management Financial Statements
7 Project Overview Name of Project-I (a) Sponsoring Authority Sindh Skills Development Project (Component-Il&III) World Bank and P&D Department, Government of Sindh (b) Executive Authority Loan No PC-I Cost Sindh Technical Education & Vocational Training Authority Karachi IDA Credit No PK PKR 630 Million: (Component-II PKR. 430 M) Component III PKR. 200 M) Net Commitment: Date of Approval by ECNEC (Comp-III US$2.0 M)., May31,2011 Date of Commencement October 21, 2011 Actual Date of Commencement January 27, 2012 Date of Completion (as per PC-I) December 31, 2014 Extended up till December 31, 2016 Date of Comoletion December 31, 2016 Expenditure during F.Y PKR Million Progressive Expenditure up to F.Y 2016 PKR Million 1
8 Auditor's R eport to the Management on the Sindb S kills Development Project (Component-Il&III) Financial Statements We have audited the accompanying financial Statements of Sindh Skills Development Project (Component-II&Ill) financed through loan/credit of World Bank (JOA) that comprises of Statement of Receipts & Payments, Statement of comparison of Budget & Actual together with the notes forming part thereof for the year ended June 30, Management R esponsibility It is the responsibility of the project management to establish and maintain a system of internal control and prepare and present the Statement of Receipts & Payments in conformity with the requirements of Cash basis IPSAS, Financial Reporting under the Cash Basis of Accounting Slandards. Auditor's responsibility The responsibility of the auditor is to express an opinion on the financial statement based on the audit conducted. We conducted our audit in accordance with the International Standards of the Supreme Audit Institutions. Those standards require that we plan and perform the audi t to obtain reasonable assurance about whether the financial statements arc free of material misstatement. The audit process includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. It also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall statement presentation. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a reasonable basis for our opinion. Opinion In our opinion: a) The financial statements present fairly, in all material respects, the cash receipts and payments by the project for the year ended 30 June in accordance with Cash basis IPSAS, Financial Reporting under the Cash Basis of Accounting Standards. b) The expenditure has been incurred in accordance with the requirements of the legal agreements. Dated: Place: Karachi (Azh Dire
9 Financial Statements i. Statement of Receipts and Payments 11. Statement of Expenditure ( detailed break-up) m. Notes to Financial Statements
10 FINANCIAL ST A TEMENT Sindh Skills Development Project - IDA Credit No PK For the Year Ended June 30, 2016 Receipts Receipts (Payments controlled by Project) Payment by Third Parties Receipts (Payments controlled by Project) PKR Progressive Receipts/ Expenditure External Assistance - IDA 5 Direct Payment-IDA 5.1 ( Component - III ) Government ofsind 6 ( Component - II ) Total Receipts 10,466,610 23,112, ,460, ,926,610-88,684,639 37,000, ,684, ,056,595 23,112, ,960, ,128,809 Payments Consultancy Services 7 Direct Payment 7.1 Consultancy Services Services, Goods, \Vorks 8 Operating Expenses 9 Training/Capacity- l O Building & Workshop Market Driven Institutes 11 I Training Program Total Payments 15,288,0ll 23, 112,214 l,036,532 4,483, , ,971, ,230,129-59,774,967 3,414,960 3,982,761 17,598,501 12,699,317 97,470,506 82,123,664 23,112,214 8,132,985 12,922,766 18,680, ,946, ,818,005 Increase ln Cash Cash at beginning Comp-III Total Cash: (Decrease) in cash Comp-Ill/II Cash at End of Year Component -III Un-utilized balance of Comp-II (Lapsed) ,926,610 16,949, ,876,248 (145,230,129) 6,269,866 67,488, ,684,639 13,036, ,720,826 (97,470,506) 16,949,638 24;300,683
11 ,. BUDGET & EXPENDITURESTATEMENT Sindh Skills Development Project - IDA Credit No PK For the Year Ended June 30, Budget Amount Actual Expenditure Budget Amount Actual Expenditure Receipts Extemal Assistance - IDA 5 Direct Payments-IDA 5.1 Component-III Government of Sindh 6 Component -II 9,865,000 40,000, ,000,000 I 0,466,610 23,112, ,460, ,720,827-97,000, ,720,827-37,000,000 Total Receipts Pavmcnts Consultancy Services 7 Direct Payment 7.1 Consultancy Services Services, Goods, Works 8 Operating Expenses 9 Training-Capacity IO Building & Workshop Market Driven Institutes IT raining Program 11 Total Payments 299,865,000 19,000,000 24,000,000 1,365,000 5,000, , ,000, ,865, ,926, ,720, ,720,827 15,288,011 63,000,000 59,774,967 23,112,214 1,036,532 3,600,000 3,414,960 4,483,452 5,500,500 3,982, ,387 29,620,327 17,~98,501 I ,533 97,000,000 12,699, ,230, ,720,827 97,470,506. ' Nazi,('{/ ~ -a nna P~irector Sindh Skill Development Project (SSOP) Sindh TEVTA Gos Karachi. 4
12 P118177: Sindh Skills Development Project IDA Credit No PK Sindh Technical Education and Vocational Training Authority Component Ill Technical Assistance Notes to the Financial Statements For the Year ended June 30, Reporting Entity The financial statements are for Sindh Skill Development Project (SSDP) executed by Sindh Technical Education & Vocational Training Authority (STEVTA) under component II and component III of the project. The financial statement encompasses the reporting entity as defined in the Financing Agreement between the Islamic Republic of Pakistan and International Development Association (IDA). The Financing Agreement was signed on October 21, 2011 for an amount of SDR 13.4 million. The project became effective from January 27, 2012 with the extended closing date of December 31, The project has retroactive financing facility for payments made prior to date of effectiveness but on or after January 6, "The objective of the Sindh Skills Development Project (SSDP) is to support the Sindh Government in strengthening its training programs to improve the skills set and employability of Trainees. The project comprises of 2 components. The following components are executed by STEVTA. Co_mponent II: Establishing, Improving or Upgrading Market-Driven Institutional Training Programs (SDR 2,440,000). Component III: Strengthening the Institutional Capacity of the STEVTA (XOR 1,400,000). The project controls its own Pak Rupee and US Dollar Assignment (Lapsable) Bank Accounts, Appropriations are deposited into the project's bank account. However, during period, receipts and payments for the project purpose were made from other bank accounts of STEVT A Gos prior to effectiveness. No any project agency was atlowed any Imprest account for the purpose of the project. Financing Financing Agreement dated October , entered into between IDA and GoP under Credit No PK, Project ID Pl Sindh Skill Development Project. Responsible Agency.. A primary responsibility for overall progress and management of the Sindh Skill ' Development Project under component II and III has been entrusted to Sindh Technical Education & Vocational Training Authority headed by Managing Director through Project Director of the project operative under Chief Minister's Secretariat, Government of Sindh, ST-! 9, Block 6 Gulshan-e-Iq bal Karachi. s
13 , 2 Certification by Project Management on Application of Funds The project management certified that the funds have been applied/expenditures have been incurred for the purposes intended in the financing agreement. 3 Accounting Convention and Statement of Compliance "The financial statements have been prepared in accordance with Cash Basis IPSAS Financial Reporting under the Cash Basis of Accounting." The accounting policies have been applied consistently throughout the period. 4 Significant Accounting Policies The policies applied by the executive agency are in line with approved national policies. The executive. agency has maintained its all accounts according to national policy as per practice in vogue. 4.1 Foreign Currency Transaction Cash receipts and payments arising from transactions in foreign currencies are recorded in Pak Rupee by applying to the foreign currency amount, the exchange rate between the Pak Rupee and the. Foreign Currency at the date of the receipts and payments. Exchange differences arising on settlement of these transactions are recognized in the Statement of Receipts and Payments. 4.2 Reporting Currency All amounts in the financial statements are in Pak Rupees..J.3 Revenue Recognition Revenue is recognized on the date of receipt of money by bank or clearance of cheque. Revenue is recognized on gross basis and ru1y related costs are recorded separately..j.4 Recognition of Expenditure Expenditure is recognized on the date when payment is made or cheque is issued. Financial year to which the payments pertain is determined by the date on which a cheque or payment advice is issued..j.5 Employee Terminal Benefits Service benefits of government deputations employees are accounted for in their respective departments while no service terminal benefits are paid to the.contractual employees.
14 ..t.6 Payments by Third Party The payments made by third parties do not constitute cash receipts or payments controlled by the Project but do benefit the Project as the Project does not receive cash (including cash equivalents) directly from, or gain control of the bank account or similar facility established for its benefit by, the third parties. Payments by third parties, if any, are disclosed in the Payments by third parties column on the face of Statement of Cash Receipt and Payments and notes to the financial statements. 5. External Assistance External assistance was received in the form of credit from International Development Association (IDA) under financing agreement dated October 21 ' between IDA and Government of Pakistan (GoP) for the purpose of the Project. The following amounts were received by the Project during the period US$ Rupees US$ Rupees IDA-SOE Procedures 5.1 IDA-Direct Payment 5.2 IDA -Reimbursement -Gos (Non Food Account) 5.3 I 00,000 I 0,466, ,565 23,112, , ,684, , ,256, This represents funds transferred to the Project's Designated US Dollar Bank Account by IDA on the basis of Withdrawal Applications submitted by the Project, Fy World Bank disbursed $100,000 (PKR. 10,466,610) to the project on dated; 19th May 2016 through withdrawal application. 5.2 This represents direct payment from the project Comp-III to the consultant by the World Bank 5.3 The World Bank has reimbursed reporting amount to GoS in non-food account. 5.4 There has been no instance of non compliance with the terms and c,onditions of the financing agreement between IDA and GoP which have resulted in cancellation of IDA Credit. 5.5 Undrawn External Assistance Undrawn IDA credit at reporting date represent amounts specified in the financing agreement between IDA and GoP that IDA will disburse for project purposes, this agreement signed between GoP and World Bank in currency of Special Drawing Rights (XDR). 7
15 .. Closing Balance Amounts in XDR 337, , , , Government of Sind (GoS) Share GoS has releasei:1 its share to Project through lapsable account # A-60 maintained in Main Branch, I.I chundigar Road, National Bank Karachi, for all eligible expenses as per PC-I. 7. Consultancy Services l'v1/s British Council Pakistan (Pvt.) Limited was hired by the executive agency with the approval of World Bank for consultancy services during FY for "Establishment of Sector Pilot Skills Council in STEVT A. The British Council Pakistan while working with STEVTA completed its task as per TORs/deliverables according to their contract agreement meeting the satisfaction of client as well to the World Bank. British Council Pakistan Payments 4 Installments _ Rupees 15,288, _Rupees_ 7.1 Mis Skills International was hired by the executive agency with the approval of\vor!d Bank for consultancy services during FY for "Establishment ofti"ritlm of 10 trades". The Skills International while working with STEVT A completed its task as per TO Rs/deliverables according to their contract agreement meeting the satisfaction of client as well to the World Bank Rupees Rupees Direct Payments 03 Payments 23,112,214 This payment made in US dollar directly by the World Bank through withdrawal application processed by the project to the consultant. 8. Services. Goods & Works Incremental Operating costs _ _ Rupees 1,036, _Rupees 3,414,960 T NDA for Project Management Unit and includes operational expenses i.e stationary, printing, photocopies and tonners. 3
16 . 9. Operating Expenses Rupees Rupees Salary 2,760,000 3,269,898 Repair & Maintenance-Vehicle 136, ,430. POL 148, ,077 Stationary 92,203 62,203 Printing & Publication 96,562 13,270 Courier 150 Utilities 66, 110 Travel & Transportation 136, ,723 Electronic Communication 41, Mobile charges 31,227 48,433 TA/DA Payment (231 Trainers) 974,406 Total 4,483,452 3,982,761 Theses expense related to the "Sindh Skills Development Project" selected Institutes. 10. Training-Capacity Building & Workshop Training/Capacity Build/ Workshops/Con/Seminar Rupees 338, ,387 Rupees 17,598;501 17,598,501 Training session held of trainers for developing Training Learning Resource I Training Leaming Material. 9
17 11. Market driven Institute I Training Program. S.# The amount mentioned has been spent on staff allowances, up gradation of institutes and procurement of machinery out of total GoS funding ofrs.430 Million earmarked in Component II as per PC-I. Amount in Runees Original Approved Head as Grant Amount Balance I Grant for the Progressive per PC-1 Released out Total Lapsed Year2016 Expenditure of Budget Released Amount {Project 6,000,000 - Allowance) A (R&M & 14,230,000 - Renovations building (Facility Up gradation) 6,000,000 5,907,220 92,780 14,230,000 10,544,888 3,685, A ,230, ,000,000 {Procurement of Equipment & Machinery Total 43,460, ,000, ,230,000 84,519,425 63,710, ,460, ,971,533 67,488, Unrealized Exchange Gain (Loss) Balance as per Books of Project as at Year end Closing Balance before Conversion as at Year end Closing Balance after Conversion as at the Year end Exchange (Loss) I Gain ,269,866 6,269,866 6,269,866 (Amount in Rupees) ,949,638 16,949,638 16,949,638 This represents national (loss) I gain on dollar amounts shown in the bank statement. The resultant (loss)/gain do not accrue to the Project. Unrealized Gain/(Loss) will be settled at the completion of the Project. The unspent dollar balance, if any, will be refunded to IDA at the end of the Project. Cash and Bank Cash in Hand Rupees Rupees Cash at Bank 6,269,866 16,949,638 6,269,866 16,949,638 10
18 , ' J3. During FY , GoS released amount ofrs Million, out of which RsI Million were utilized and remaining Rs Million were lapsed, as mentioned in Reconciliation report. 14. Contingencies and Commitments Contingencies and Commitments Rupees Rupees 15. General 15.1 Figures have been rounded off to the nearest rupee Comparative figures have been rearranged where necessary for the purpose of.comparison. Nazi/~ f:11,,ina Peector Sindh Skill Development Project (SSOP) Slndh TEVTA Gos Karachi. 11
19 ~ ~ DEPARTMENT OF THE AUDITOR GENERAL OF PAKISTAN OFFICE OF THE DIRECTOR GENERAL AUDIT SINDH I" Floor, Pakistan Audit & Accounts Complex, Gulshan-e-lqbal, Block-I I, Main University Road, Ka rachi. Ph: , Fa x: No: DGAS/CS-1 IF APISSDPI - / :i. -.3> Dated: :i..3-j The Project Director, Sindh Skills Development Project, Street 19, Block-6, Gulshan-e-Iqbal, Karachi SUBJECT: MANAGEMENT LETTER IN RESPECT OF THE SINDH SKILLS DEVELOPMENT PROJECT KARACHI We have recently completed our audit of the financial statements of Sindh Skills Development Project executed by Sindh Technical Education and Vocational Training Authority (STEVETA), funded by World Bank Loan# IDA-4947-PAK for the year ended June 30, In planning and performing our audit of the financial statements of the project, we considered internal controls and other issues in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements. During our audit, we noted certain matters involving internal controls and other operational matters that are presented in the report for your consideration. These comments and recommendations, all of which have been discussed with the Project Management, are intended to improve internal controls and policies which result in cost controls and operating efficiencies. Copy to the Secretary, Universities & Boards I Administrative Secretary, STEVTA Government of Sindh Karachi along with the Financial Attest Audit Report for information and necessary action. (Azhar Hameed) Director General
20 EXECUTIVESU~IMARY The Director General of Audit Sindh conducted an audit of Sindh Skills Development Project in September 2016 for the period Otst July 2015 to 30'h June The main objectives oftlie audit were to express an opinion on financial statements of the Project, to assess whether the Project was managed with due regard to economy, efficiency and effectivenes,s, to review Project's performance against the intended objectives, to review compliance,. with applicable rules, regulations and procedures. The audit was conducted in accordance with the International Standards of Supreme Audit Institutions (ISSA!) with the view to reporting significant findings 'to stakeholders. In addition, audit also assessed, on test check basis whether the management complied with applicable laws, rules and regulations in managing the Project. There is component wise execution of the project. Component-I of the project is being executed by BBSYDP which counts 75% of the total project cost while the Component-2 and Component- 3 are executed by the STEVT A which counts only 25%of the total project cost. The audit was conducted on test-check basis and financial irregularities were observed v.ith respect to deviation from applicable rules, regulations and procedures. The management's failure to monitor the proper utilization of the public funds resulted into violation of the rules and canons of financial propriety. Most of the targets were not achieved and funds were laps at the end of financial year The lapses on part of department indicated improper watch and absence of internal controls. The audit mainly pointed out the causes of deviations from,rules and procedures. The recovery pointed out may be effected and the irregular expenditure be got regularized; besides internal controls also be strengthened to achieve the intended purpose. Audit findings indicate the need for adherence to the regulatory framework besides instituting and strengthening internal controls in order to avoid irregularities and to utilize the funds in a manner in line with the principles of economy, efficiency, transparency to achieve the intended purpose. Main Audit Findings: Non-accomplishments of objectives. Un-utilized / lapsed of project funds., Non-credit/deduction of income tax and sales tax. Irregular expenditure on procurement. Excess rate allowed on procurement of generators. Articles were not accounted for not delivered. Irregular expenditure on facility up-gradation work. Irregular expenditure on workshop/seminar. Recommendations: Efforts may be taken to achieve the targets. Un-utilized /lapsed of project funds may be justified., Income Tax may be credited into Government Treasury. Articles mentioned above may please be accounted for in relevant stock registers and compliance be reported to audit. The irregularities pointed out may be justified. 13
21 1. INTRODUCTION On 21" October 2011, Government of Pakistan entered into an agreement with International Development Association under Cr. No Pak to carry out the activities embodied in PC! of the project titled Sindh Skill Development Project. This project was financed through World Bank and Goverrunent of Sindh. 1.1 Local Funding (20%) This project was initiated in the light of directions given by Chief Minister Sindh during meeting with World Bank Project preparation Mission Visited Sindh from April to July, Government of Sindh is committed to provide funds up to Rs Million for this project. The required local allocation of funds for BBSYDP in the budget would be obtained through block allocation under Chief Minister's directives or to be provide through Provincial PSDP/resources as decided by the Technical Committee in its meeting held on and PDWP meeting held on Foreign Funding (80%) This project is to be financed out of Foreign Funding. World Bank Funding of Rs.1, Million (US $ million) is committed; for which the Bank has expressed renowned willingness for training of 45,000 youths under BBSYDP for a period of 04 years from , to extended up to 31 "December The World Bank has offered funding finance with some suggestions and same were discussed in last meeting of the Provincial Steering Committee (PSC) held on The PSC approved amendments in the Guidelines Version Ill including lowering of stipend to Rs per month at flat rate and dislocation allowance. The World Bank has also offered loan under Sindh Skill Development Project with following three components. Component-I Improving and expanding short term training Support to the Benazir Bhullo Shaheed Yo11th Development Program (BBSYDP). US$ million {75%): The program aims to train semi-literate and matriculate level youth including a focus on females and youth from interior of Sindh. Component-II Establishing of market driven institutional training program Upgrading a few selected TVET Institutions US$ 5 million (20%): This component proposes to modernize selected training programs in training institutions which show potential and dynamism. These programs must have explicit private sector support for its graduates. Component-III Strengthening Management of STEVTA Institutions and Quality Assurance. Capacity Building and Institutional Development of Sindh TEVTA US$ 2.0 million (5%):This component propose to finance technical assistance, and small amounts of equipment supplies to support the STEVTA, the institutions participating in the Component II, and implementation of enhanced monitoring & evaluation services 14
S.No Name of Projects Development
Office of the Public Disclosure Authorized Public Disclosure Authorized AI Special Sectors Audit Wing Constitution Avenue M Islamabad No.PA/FAP/FG/SSA/F-13/ 6 Dated: 29-12-2016 To, 1. The Secretary, Economic
More informationPAK: Power Distribution Enhancement Investment Program, Tranche 3
Audited Project Financial Statements Project Number: 38456-034 Loan Number: 2972 Period covered: 01 July 2014 to 30 June 2015 PAK: Power Distribution Enhancement Investment Program, Tranche 3 Prepared
More informationON THE ACCOUNTS OF SUSTAINABLE DEVELOPMENT OF WALLED CITY LAHORE PROJECT GOVERNMENT OF THE PUNJAR
Public Disclosure Authorized a 2FEB 2015 Public Disclosure Authorized FINANCIAL ATTEST AUDIT REPORT ON THE ACCOUNTS OF SUSTAINABLE DEVELOPMENT OF WALLED CITY LAHORE PROJECT Public Disclosure Authorized
More informationPAK: Power Distribution Enhancement Investment Program, Tranche 3
Audited Project Financial Statements Project Number: 38456-034 Loan Number: 2972 Period covered: 01 July 2014 to 30 June 2015 PAK: Power Distribution Enhancement Investment Program, Tranche 3 Prepared
More informationSub: AUDIT REPORT FOR THE FINANCIAL YEAR OF PAYMEN 4 A OF WB LOAN 7565 CR. 4463
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized PAKISTAN ELECTRIC POWER COMPANY (PVT) LIMITED (2) 8T FLOOR, PIA TOWR, EGERTON ROAD LAHORE CE / PD Ph. No. (92)-42-99200135-36
More information'Z/~:~':'.,-- World Bank Resident Mission, 20-A, Shahrah-e-Jamhuriat '<~~~J) ~:;/ Sector G-5/1, Islamabad. FOREIGN AIDED PROJECTS (FAPs) AUDIT REPORTS
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized / No.PA/FAP/FG/SSAF-13/ 1 t> To, Subject: this office: 1. The Secretary, Economic Affairs
More informationPublic Disclosure Authorized. Public Disclosure Authorized. Public Disclosure Authorized. Public Disclosure Authorized CONFORMED COPY
Public Disclosure Authorized CONFORMED COPY CREDIT NUMBER 2558 PAK Public Disclosure Authorized Project Agreement (Sindh Special Development Project) between INTERNATIONAL DEVELOPMENT ASSOCIATION Public
More informationON THE ACCOUNTS OF. JOBS AND COMPETITIVENESS PROGRAM Loan No PK PLANNING AND DEVELOPMENT DEPARTMENT, GOVERNMENT OF THE PUNJAB
.. A FINANCIAL ATTEST AUDIT REPORT ON THE ACCOUNTS OF JOBS AND COMPETITIVENESS PROGRAM Loan No. 8600-PK WORLD BANK PLANNING AND DEVELOPMENT DEPARTMENT, GOVERNMENT OF THE PUNJAB For The Financial Year 2016-17
More informationNo PA/F AP/Federal/F-l3/ I Dated
Public Disclosure Authorized Office of the rim. M,2r.~ öa.=.t t Provincial Audit Wing Constitution Avenue slamabad No PA/F AP/Federal/F-l3/ Dated 31-122015 1 The Secretary, Economic A tini Pak Secretariat
More informationON THE ACCOUNTS OF PUNJAB CITIES GOVERNANCE IMPROVEMENT PROJECT PLANNING & DEVELOPMENT DEPARTMENT GOVERNMENT OF THE PUNJAB
Public Disclosure Authorized Public Disclosure Authorized FINANCIAL ATTEST AUDIT REPORT ON THE ACCOUNTS OF PUNJAB CITIES GOVERNANCE IMPROVEMENT PROJECT Public Disclosure Authorized PLANNING & DEVELOPMENT
More informationSpecial Sectors Audit Wing Constitution Avenue
Office of the Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Special Sectors Audit Wing Constitution Avenue Islamabad No.PA/FAP/FG/SSA/F-13/
More informationFinancing Agreement CONFORMED COPY GRANT NUMBER H732 -AF. (Financial Sector Rapid Response Project) between ISLAMIC REPUBLIC OF AFGHANISTAN.
Public Disclosure Authorized CONFORMED COPY GRANT NUMBER H732 -AF Public Disclosure Authorized Financing Agreement Public Disclosure Authorized (Financial Sector Rapid Response Project) between ISLAMIC
More informationSINDH WATER SECTOR IMPROVEMENT PROJECT. Request for Expression of Interest (EOI) For External Audit Firm (Re-advertisement)
SINDH WATER SECTOR IMPROVEMENT PROJECT Request for Expression of Interest (EOI) For External Audit Firm (Re-advertisement) The Sindh Irrigation & Drainage Authority (SIDA) is implementing the World Bank
More informationdit o-enera o P Special Sectors Audit Wing Constitution Avenue
Office of the Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized No.PA/FAP/AJ&K/SSA/F-11.! To, 1. The Secretary, Economic Affairs Division,
More informationQUETTA TEXTILE MILLS LIMITED
CHIEF EXECUTIVE S REVIEW Dear Shareholders: It is a pleasure to present the results of the company for the half year ended December 31, 2012. Your company earned a profit before tax of Rs.99.13 (M) as
More informationأي الاء ر. So which of the favors of your Lord would you deny?
ن أي الاء ر So which of the favors of your Lord would you deny? 1 Contents Vision & Mission Statements Corporate Information Directors Review Condensed Interim Balance Sheet Condensed Interim Profit and
More informationHave We not made the earth as a wide expanse And the mountains as pegs? And (have We not) created you in pairs,
Have We not made the earth as a wide expanse And the mountains as pegs? And (have We not) created you in pairs, Contents Vision & Mission Statements Corporate Information Directors Review Condensed Interim
More informationPROJCT LIFE CYCLE. Also refered to as the concept stage or need stage where the project is just a thought
PROJCT LIFE CYCLE Problem Identification Also refered to as the concept stage or need stage where the project is just a thought Someone realizes that there is a problem in search of a solution, or An opportunity
More informationPROJECT AGREEMENT. (Sindh Cities Improvement Investment Program Project 1) between ASIAN DEVELOPMENT BANK. and PROVINCE OF SINDH
LOAN NUMBER 2499-PAK (SF) PROJECT AGREEMENT (Sindh Cities Improvement Investment Program Project 1) between ASIAN DEVELOPMENT BANK and PROVINCE OF SINDH NORTH SINDH URBAN SERVICES CORPORATION LIMITED DATED
More informationHalf Yearly Financial Statements (Un-audited) For the period ended December 31, 2005
Half Yearly Financial Statements (Un-audited) For the period ended December 31, 2005 CORPORATE INFORMATION BOARD OF DIRECTORS Chairman Mr. Manzoor Hayat Noon Managing Director & CEO Mr. Javed Ali Khan
More informationOFFICIAL -1 L(-L DOCUMENTS. Between. and
Public Disclosure Authorized OFFICIAL -1 L(-L DOCUMENTS ADDENDUM No 2 TO ADMINISTRATION AGREEMENT Between Public Disclosure Authorized Public Disclosure Authorized the EUROPEAN UNION (represented by the
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 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 informationProject Administration Manual
Project Administration Manual Project Number: 48031-001 Loan Number: LXXXX 28 October 2014 Proposed Technical Assistance Loan for Islamic Republic of Pakistan: Public Sector Enterprise Reforms Project
More informationLEINER PAK GELATINE LIMITED UN-AUDITED CONDENSED INTERIM FINANCIAL INFORMATION FOR THE NINE MONTHS PERIOD ENDED MARCH 31, 2013.
LEINER PAK GELATINE LIMITED UN-AUDITED CONDENSED INTERIM FINANCIAL INFORMATION FOR THE NINE MONTHS PERIOD ENDED MARCH 31, 2013. CONTENTS Company Information... 2 Directors' Review... 3 Balance Sheet...4
More information5 BANKING SERVICES TO THE GOVERNMENT
5 BANKING SERVICES TO THE GOVERNMENT 5.1 Overview SBP BSC provides banking services to the federal, provincial and local governments. To accomplish this statutory responsibility, SBP BSC maintains various
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 informationDevelopment Credit Agreement
Public Disclosure Authorized DOC1ME? CREDIT NUMBER 1158 PAK Public Disclosure Authorized Development Credit Agreement (Agricultural Research Project) Public Disclosure Authorized between ISLAMIC REPUBLIC
More informationIDREES TEXTILE MILLS LIMITED CONDENSED INTERIM FINANCIAL INFORMATION FOR THE NINE MONTHS ENDED MARCH 31, 2016 (UN-AUDITED) ADMIRAL BRAND SPLICED
IDREES TEXTILE MILLS LIMITED CONDENSED INTERIM FINANCIAL INFORMATION FOR THE NINE MONTHS ENDED MARCH 31, ADMIRAL BRAND SPLICED USTERIZED IDREES TEXTILE MILLS LIMITED S REPORT The directors are pleased
More informationThe interim financial information are presented in Pak Rupees, which is the company's functional and presentation currency.
INDUS DYEING & MANUFACTURING CO. LIMITED SELECTED EXPLANATORY NOTES TO THE INTERIM FINANCIAL INFORMATION (UN-AUDITED) FOR THE HALF YEAR ENDED DECEMBER 31, 2010 1. GENERAL INFORMATION 1.1 1.2 Indus Dyeing
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 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 informationMDTF 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 informationCorporate Information 3. Directors Review 4. Balance Sheet 5. Profit & Loss Account 6. Cash Flow Statement 7. Statement of Changes in Equity 8
- 1 - CONTENTS PAGES Corporate Information 3 Directors Review 4 Balance Sheet 5 Profit & Loss Account 6 Cash Flow Statement 7 Statement of Changes in Equity 8 Notes to the Condensed Accounts 9-2 - CORPORATE
More informationFINANCIAL REPORT FOR THE QUARTER ENDED 30 SEPTEMBER, 2015
Noon Pakistan Limited FINANCIAL REPORT FOR THE QUARTER ENDED 30 SEPTEMBER, 2015 1st Quarter Report NOON PAKISTAN LIMITED CONDENSED INTERIM FINANCIAL INFORMATION FOR THE QUARTER ENDED 30 SEPTEMBER, 2015
More informationIslamic Republic of Pakistan: Pehur High Level Canal Extension Project
Pehur High Level Canal Extension Project (RRP PAK 47024) (Supplementary Appendix A) Financial Management Assessment June 2016 Project Number 47024-004 Islamic Republic of Pakistan: Pehur High Level Canal
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 informationCondensed interim statement of financial position As at September 30, 2015
Condensed interim statement of financial position As at September 30, Note Sep. 30, June 30, Rupees in '000 Rupees in '000 Assets Cash and balances with treasury banks 402,471 866,698 Balances with other
More informationA.F.FERGUSON & CO. CHARTERED ACCOUNTANTS KARACHI A member firm of PRICEWATERHOUSECOOPERS
CONCERN FOR CHILDREN TRUST FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2004 A.F.FERGUSON & CO. CHARTERED ACCOUNTANTS KARACHI A member firm of PRICEWATERHOUSECOOPERS A.F. FERGUSON & CO. A member firm
More informationContents. Company Profile 2. Directors Review 3. Auditors Report to The Members on Review of Interim Financial Information 5
Contents Company Profile 2 s Review 3 Auditors Report to The Members on Review of Interim Financial Information 5 Condensed Interim Balance Sheet 6 Condensed Interim Profit and Loss Account 8 Condensed
More informationEverything. Report. Where taste means. First Quarterly. 30 September 2018 BOOK POST UNDER CERTIFICATE OF POSTING. P r i n te d M a tte r
BOOK POST P r i n te d M a tte r UNDER CERTIFICATE OF POSTING First Quarterly Report 30 September 2018 If undelivered, please return to: WS7, Madina Palace, Mezzanine Floor, Faran Co-operative Society,
More informationFinancial Statements for the Quarter ended March 31, 2018
Financial Statements for the Quarter ended MERIT PACKAGING LIMITED MARCH Contents Corporate Information Directors' Review Condensed Interim Balance Sheet Condensed Interim Profit & Loss Account Condensed
More informationإنما ٱلمو منون إخوة. The Muslims Are Brothe To Each Other
إنما ٱلمو منون إخوة The Muslims Are Brothe To Each Other Contents Vision & Mission Statements 03 Corporate Information Directors Review Condensed Interim Balance Sheet Condensed Interim Profit and Loss
More informationFIRST ISLAMIC MODARABA An Islamic Financial Institution. FIRST ISLAMIC MODARABA An Islamic Financial Institution
BOARD OF S AUDIT COMMITTEE SHARIAH ADVISOR COMPANY SECRETARY BANKERS AUDITORS LEGAL ADVISOR CORPORATE INFORMATION Mr. Imamuddin Shouqeen Chairman Mr. Shahbaz Ali Malik Director Saiyed Faiq Husain Director
More informationCOMPANY INFORMATION AL-NOOR SUGAR MILLS LTD. BOARD OF DIRECTORS MR. YUSUF AYOOB
COMPANY INFORMATION BOARD OF DIRECTORS MR. MR. YUSUF AYOOB MR. SULEMAN AYOOB MR. A. AZIZ AYOOB MR. NOOR MOHAMMAD ZAKARIA MR. ZIA ZAKARIA MR. SALIM AYOOB MR. ZOHAIR ZAKARIA MR. SHAMIM AHMAD MR. MUHAMMAD
More informationUnits. advertisement. Sd/-
Department of Water Resources Orissa Community Tank Development Management Society Plot No-A-8/2, Bhoi Nagar, Beside RTO Office, Bhubaneswar751022, Ph. 0674-2542252, E. Mail: director@octmp.nic.in Engagement
More informationDOCUMENTS OFFICIAL. Financing Agroement. Public Disclosure Authorized CREDIT NUMBER 6122-GH. Public Disclosure Authorized
Public Disclosure Authorized OFFICIAL DOCUMENTS Public Disclosure Authorized Financing Agroement CREDIT NUMBER 6122-GH (Additional Financing for the Secondary Education Improvement Project) Public Disclosure
More informationFOR OFFICIAL USE ONLY
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Document of The World Bank FOR OFFICIAL USE ONLY PROJECT PAPER ON A PROPOSED ADDITIONAL
More informationFINANCIAL ATTEST AUDIT REPORT
' FINANCIAL ATTEST AUDIT REPORT ON THE ACCOUNTS OF PUNJAB SKILLS DEVELOPMENT PROJECT FINANCED BY THE WORLD BANK(CREDIT NO 563PK) ~ ~ e INDUSTRIES, COMMERCE AND INVESTMENT DEPARTMENT, GOVERNMENT OF THE
More informationOFFICIAL DOCUMENTS. Financing Agreement. Public Disclosure Authorized CREDIT NUMBER PK. Public Disclosure Authorized
Public Disclosure Authorized OFFICIAL DOCUMENTS CREDIT NUMBER 5982- PK Public Disclosure Authorized Financing Agreement Public Disclosure Authorized (Punjab Tourism for Economic Growth Project) between
More informationTHE REPUBLIC OF KENYA CONSOLIDATED FINANCIAL STATEMENTS MINISTRIES, DEPARTMENTS AND AGENCIES FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2016
THE REPUBLIC OF KENYA CONSOLIDATED FINANCIAL STATEMENTS MINISTRIES, DEPARTMENTS AND AGENCIES FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2016 Unaudited revised March 2017 TABLE OF CONTENTS PAGE 1. COMMENTARY
More informationCorporate Information 02. Directors' Report 03. Independent Auditors' Report 05. Condensed Interim Statement of Financial Position 06
CONTENTS Corporate Information 02 Directors' Report 03 Independent Auditors' Report 05 Condensed Interim Statement of Financial Position 06 Condensed Interim Statement of Profit and Loss 07 Condensed Interim
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 informationDevelopment Credit Agreement
Public Disclosure Authorized Public Disclosure Authorized OFFIL- C IT NUMBER 1375 PAK DOCU MENTS Development Credit Agreement (Fourth Drainage Project) Public Disclosure Authorized between ISLAMIC REPUBLIC
More information& COMPANY INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES
RIAZ AHMAD & COMPANY Chartered Accountants INTERNATIONAL INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES We have audited the annexed balance sheet of the SARGODHIAN SPIRIT TRUST PUBLIC SCHOOL (lithe School")
More informationFinancing Agreement OFFICIM. DOCUMENTS1 CREDIT NUMBER 5283-IN. (Low Income Housing Finance Project) between INDIA. and
Public Disclosure Authorized OFFICIM. DOCUMENTS1 CREDIT NUMBER 5283-IN Public Disclosure Authorized Financing Agreement (Low Income Housing Finance Project) Public Disclosure Authorized between INDIA and
More informationCondensed Interim Financial Informaion Nine Month Accounts (Un-audited) 31 March 2015 BOOK POST. Jubilee Spinning & Weaving Mills Ltd.
BOOK POST If undelivered please return to: 45-A,Off Zafar Ali Road, Gulberg-V, Lahore-Pakistan. Condensed Interim Financial Informaion Nine Month Accounts (Un-audited) 31 March 2015 Company Information
More informationSME Finance Annual Review 2016
Infrastructure Housing & SME Finance Department State Bank of Pakistan 1 Team Leader: Syed Basit Aly basit.aly@sbp.org.pk Members: Prepared by: Mr. Adil Jamshaid adil.jamshaid@sbp.org.pk Reviewed by: Mr.
More informationConditionality in the World Bank s Development Policy Lending. Background for IDA Consultations, July 2007
Conditionality in the World Bank s Development Policy Lending Background for IDA Consultations, July 2007 2005 Conditionality Review In October 2004, the Development Committee (a ministerial advisory forum
More informationProject Administration Manual
Project Administration Manual Project Number: 46538-002 November 2016 Proposed Loan and Administration of Grant and Technical Assistance Grant Islamic Republic of Pakistan: Supporting Public Private Partnership
More informationUniversity of NORTH ALABAMA FINANCIAL REPORT 2017
University of NORTH ALABAMA FINANCIAL REPORT 2017 Table of Contents September 30, 2016 PART I FINANCIAL STATEMENTS Independent Auditor s Report... 1 Management s Discussion and Analysis... 4 Statement
More informationHaiti Education for All Multi-donor Trust Fund Grant Agreement
Public Disclosure Authorized CONFORMED COPY GRANT NUMBER TF097009 Public Disclosure Authorized Public Disclosure Authorized Haiti Education for All Multi-donor Trust Fund Grant Agreement (Haiti Education
More informationEverything. Report. Where taste means. Half Yearly BOOK POST. 31 December 2018 UNDER CERTIFICATE OF POSTING. P r i n te d M a tte r
BOOK POST P r i n te d M a tte r UNDER CERTIFICATE OF POSTING Half Yearly Report 31 December If undelivered, please return to: FOOD INDUSTRIES LIMITED WS7, Madina Palace, Mezzanine Floor, Faran Co-operative
More informationRESTRUCTURING PAPER ON A PROPOSED PROJECT RESTRUCTURING OF THE TRANSPARENCY AND ACCOUNTABILITY CAPACITY BUILDING PROJECT (CREDIT NO.
Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Document of The World Bank RESTRUCTURING PAPER ON A PROPOSED PROJECT RESTRUCTURING OF
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 informationGovernment of Pakistan Ministry of Religious Affairs and Inter-Faith Harmony ***** EXPRESSION OF INTEREST FROM THE BANKS FOR HAJJ 2019.
Government of Pakistan Ministry of Religious Affairs and Inter-Faith Harmony ***** Subject:- EXPRESSION OF INTEREST FROM THE BANKS FOR HAJJ 2019. The Ministry of Religious Affairs and Inter-Faith Harmony
More informationPAK OMAN INVESTMENT COMPANY LIMITED NOTES TO THE UNCONSOLIDATED CONDENSED INTERIM FINANCIAL INFORMATION (UN-AUDITED) FOR THE SIX MONTHS ENDED JUNE 30, 2012 1. LEGAL STATUS AND NATURE OF BUSINESS Pak Oman
More information3rd Quarter. & Nine Months accounts PERVEZ AHMED SECURITIES LIMITED. for the Period ended March 31, 2011
3rd Quarter & Nine Months accounts for the Period ended March 31, 2011 CONTENTS Company Information Directors' Report Condensed Interim Balance Sheet Condensed Interim Profit & Loss Account Condensed Interim
More informationFinancing Agreement CREDIT NUMBER 5349-IN. (Bihar Integrated Social Protection Strengthening Project) between INDIA. and
Public Disclosure Authorized CREDIT NUMBER 5349-IN Public Disclosure Authorized Financing Agreement Public Disclosure Authorized (Bihar Integrated Social Protection Strengthening Project) between INDIA
More informationAUDITORS REPORT TO THE MEMBERS OF FEROZSONS LABORATORIES LIMITED
AUDITORS REPORT TO THE MEMBERS OF FEROZSONS LABORATORIES LIMITED We have audited the annexed consolidated financial statements comprising consolidated balance sheet of Ferozsons Laboratories Limited (
More informationUNCONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016.
UNCONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2016. UNCONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 2016 ASSETS Note 2016 2015 Cash and balances with treasury banks
More informationTHE HUMPTY DUMPTY INSTITUTE, INC. FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT AUDITORS DECEMBER 31, 2010
FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT AUDITORS DECEMBER 31, 2010 DECEMBER 31, 2010 TABLE OF CONTENTS Page Report of Independent Auditors 1-2 Financial Statements: Statement of Financial Position
More informationCONTENTS ITTEHAD CHEMICALS LIMITED CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2010 (UN-AUDITED)
ITTEHAD CHEMICALS LIMITED CONDENSED INTERIM FINANCIAL STATEMENTS FOR THE PERIOD ENDED MARCH 31, 2010 (UN-AUDITED) CONTENTS Corporate Information... 3 Directors Report... 4 Condensed Interim Balance Sheet...
More informationQUETTA TEXTILE MILLS LIMITED CORPORATE INFORMATION
CORPORATE INFORMATION BOARD OF DIRECTORS Mr. Tariq Iqbal (Chief Executive) Mr. Mr. Tauqir Tariq Mr. Asim Khalid Mr. Omer Khalid Mrs. Saima Asim Mrs. Tabbasum Tariq Mrs. Sadaf Khalid AUDIT COMMITTEE Mr.
More informationUniversal Service Fund. (A company setup under Section 42 of the Companies Ordinance 1984) Request for Submission of Proposals (RFP) For
Universal Service Fund (A company setup under Section 42 of the Companies Ordinance 1984) Request for Submission of Proposals (RFP) For Hiring Tax Consultant for Tax & Legal Services Tender ID: USF/TDRS/FIN/2018/01
More informationCompany Information. Condensed Interim Balance Sheet. Condensed Interim Profit & Loss Account. Condensed Interim Statement of Comprehensive Income
M an u fa ct u re rs o f Q u al i ty P E T B o t t l e s a n d P re fo r ms Company Information Directors Report Condensed Interim Balance Sheet Condensed Interim Profit & Loss Account Condensed Interim
More information(Taunsa Barrage Emergency Rehabilitation and Modernization Project) between INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT.
Public Disclosure Authorized CONFORMED COPY LOAN NUMBER 7277-PAK Public Disclosure Authorized Project Agreement (Taunsa Barrage Emergency Rehabilitation and Modernization Project) Public Disclosure Authorized
More informationAuditors Report to the Members
Auditors Report to the Members We have audited the annexed consolidated financial statements comprising consolidated statement of financial position of Habib Bank Limited as at December 31, 2010 and the
More informationINDUSTRIAL AND COMMERCIAL BANK OF CHINA LIMITED - PAKISTAN BRANCHES CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2012
1 CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION AS AT 30 SEPTEMBER 2012 ASSETS 31 Dec Note 2012 2011 (Un-Audited) (Audited) Cash and balances with treasury banks 4,197,760 3,279,813 Balances with other
More informationOLYMPIA SPINNING & WEAVING MILLS LIMITED COMPANY INFORMATION
COMPANY INFORMATION BOARD OF DIRECTORS CHAIRMAN AND CHIEF EXECUTIVE : M. WAQAR MONNOO MR. SIRAJ SADIQ MONNOO MR. SYED EJAZUDDIN MR IMRAN MONNOO MR. SYED AYAZUDDIN MR. MUHAMMAD ANWAR SAIGAL AUDIT COMMITTEE
More informationNASHVILLE ALLIANCE FOR PUBLIC EDUCATION, INC.
NASHVILLE ALLIANCE FOR PUBLIC EDUCATION, INC. AUDITED FINANCIAL STATEMENTS WITH ADDITIONAL INFORMATION TABLE OF CONTENTS Page AUDITED FINANCIAL STATEMENTS Report of Independent Auditors... 1 Financial
More informationNile Basin Trust Fund Grant Agreement
Public Disclosure Authorized NILE BASIN TRUST FUND GRANT NUMBER TF054439 NB Public Disclosure Authorized Public Disclosure Authorized Nile Basin Trust Fund Grant Agreement (Socioeconomic Development and
More informationOFFICE OF THE AUDITOR GENERAL
OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA EMBASSY, BRUSSELS FOR THE YEAR ENDED 30 TH JUNE 2015 TABLE OF CONTENTS Page ACRONYMS...
More informationAL-NOOR SUGAR MILLS LIMITED
AL-NOOR SUGAR MILLS LIMITED 3rd Quarterly Results for the period 1st October to 30th June, COMPANY INFORMATION BOARD OF DIRECTORS MR. ISMAIL H. ZAKARIA MR. YUSUF AYOOB MR. SULEMAN AYOOB MR. A. AZIZ AYOOB
More informationCondensed Interim Financial Informaion Nine Month Accounts (Un-audited) 31 March 2017 BOOK POST. Jubilee Spinning & Weaving Mills Ltd.
BOOK POST If undelivered please return to: 45-A,Off Zafar Ali Road, Gulberg-V, Lahore-Pakistan. Condensed Interim Financial Informaion Nine Month Accounts (Un-audited) 31 March 2017 Company Information
More informationTHE HUB POWER COMPANY LIMITED NOTICE OF THE EXTRAORDINARY GENERAL MEETING
THE HUB POWER COMPANY LIMITED NOTICE OF THE EXTRAORDINARY GENERAL MEETING Notice is hereby given that the Extraordinary General Meeting of The Hub Power Company Limited (the Company ) will be held on May
More informationAnnual Report for the year ended June 30, 2014 FINANCIAL STATEMENTS
Annual Report FINANCIAL STATEMENTS 33 34 Mughal Iron & Steel Industries Limited Annual Report 35 AUDITORS REPORT TO THE MEMBERS We have audited the annexed balance sheet of MUGHAL IRON & STEEL INDUSTRIES
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 informationANNEXURE-VII. Electricity Regulatory Commission Accounts & Audit
ANNEXURE-VII Electricity Regulatory Commission Accounts & Audit Electricity Regulatory Commission Accounts & Audit The paragraphs that follow seek to provide a broad framework for the process of Accounts,
More informationExternal Audit. April 2012
External Audit April 2012 Audit Definition Ex post review of the books of account, financial statements, records of transactions & financial systems Examines the adequacy of accounting systems & procedures,
More informationCondensed Interim Financial Information
Condensed Interim Financial Information for the Half Year Ended CONTENTS Company Information 1 Directors Review 2 Independent Auditors Report to the members 3 Condensed Interim Balance Sheet 4 Condensed
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 informationAssociation for Mentally Ill Children of Westchester, Inc. (The Clear View School) and AMIC Holding Company, Inc.
FINANCIAL STATEMENTS and REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS FINANCIAL STATEMENTS and REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS C O N T E N T S REPORT OF INDEPENDENT CERTIFIED PUBLIC
More informationPrinted Matter. Half Yearly DECEMBER 31, 2016 (UN-AUDITED) RUBY. If un-delivered please return to:
Printed Matter Half Yearly ccounts DECEMBER 31, 2016 (UN-AUDITED) RUBY If un-delivered please return to: Room # 203, Faiyaz Centre, 2nd Floor, 3-A, S.M.C.H.S., Shahrah-e-Faisal, Karachi-74400 Phone: (+92-21)
More informationQUETTA TEXTILE MILLS LIMITED CORPORATE INFORMATION
QUETTA TEXTILE MILLS LIMITED CORPORATE INFORMATION BOARD OF DIRECTORS Mr. Khalid Iqbal () Mr. Tariq Iqbal Mr. Tauqir Tariq Mr. Asim Khalid Mr. Omer Khalid Mrs. Saima Asim Mrs. Tabbasum Tariq AUDIT COMMITTEE
More informationCondensed Interim Profit and Loss Account (Un-Audited) Condensed Interim Statement of Comprehensive Income (Un-Audited)
Contents F C C L 1 AU J I CEMENT 2 3 4 6 87 89 10 9 Company Information s' Review Condensed Interim Balance Sheet Condensed Interim Profit and Loss Account (Un-Audited) Condensed Interim Statement of Comprehensive
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 informationProcedures for Induction of Unpaid Rights into Central Depository System
Procedures for Induction of Unpaid Rights into Central Depository System Central Depository Company of Pakistan Limited INDEX Procedures:. 1-5 1. Right issue of Registered Form Securities made by an Issuer...1..1
More informationMUGHAL IRON & STEEL INDUSTRIES LIMITED FINANCIAL STATEMENTS. for the year ended June 30, Annual Report for the year ended June 30, 2015 /
MUGHAL IRON & STEEL INDUSTRIES LIMITED FINANCIAL STATEMENTS for the year ended June 30, 2015 Annual Report for the year ended June 30, 2015 / 69 GLOBAL PRESENCE LOCAL EXCELLENCE FAZAL MAHMOOD & COMPANY
More informationMCB Bank Limited Financial Statements For the year ended December 31, 2017
MCB Bank Limited Financial Statements For the year ended December 31, 2017 MCB BANK LIMITED UNCONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT DECEMBER 31, 2017 Note 2017 2016 ASSETS Cash and balances
More information