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1 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized EastWest Roads Project (Almaty Khorgos Section): Western EuropeWestern China International Transit Corridor (CAREC 1b) funded under Loan Agreement No. 8156KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development Financial Statements for the year ended December 31, 2017 and Independent Auditors Report Public Disclosure Authorized
2 CONTENTS Independent Auditors Report Financial statements Statement of receipts and disbursements of funds... Statement of comparison of budget and actual amounts... 2 Statement of disbursements by component... 3 Notes to the financial statements... 48
3 IB D O info@bdokz.com AnmaTbl, Ka3axcTaH Ten.: TOO "BDO Kazakhstan" MaKc: yn. Fa6AynmnHa, 6 Al15H4E3 Tel: BDO Kazakhstan LLP Fax: Gabdullin Street info@bdokz.com Almaty, Kazakhstan A15H4E3 Independent Auditors Report To the Management of the EastWest Roads Project (Almaty Khorgos Section): Western EuropeWestern China International Transit Corridor (CAREC Ib) funded under Loan Agreement No. 8156KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development Opinion We have audited the financial statements of the EastWest Roads Project (Almaty Khorgos Section): Western EuropeWestern China International Transit Corridor (CAREC 1b) funded under Loan Agreement No. 8156KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development (hereinafter "the Project") which comprise the statement of receipts and disbursements of funds for the year ended December 31, 2017, statement of comparison of budget and actual amounts for the year ended December 31, 2017, statement of disbursements by component for the year ended December 31, 2017, and a summary of significant accounting policies and other explanatory notes ("Financial Statements"). In our opinion, the accompanying financial statements fairly present, in all material respects, the Projects receipts and disbursements for the year ended December 31, 2017 and the cash position as at December 31, 2017 in accordance with the International Public Sector Accounting Standard (IPSAS) Financial Reporting under the Cash Basis of Accounting published by the International Federation of Accountants (IFAC), as well as in accordance with the requirements of the International Bank for Reconstruction and Development. Basis for Audit Opinion We conducted our audit in accordance with International Standards on Auditing. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the financial statements section of our report below. We are independent of the Project in accordance with the Code of Ethics for Professional Accountants of the International Ethics Standards Board for Accountants (IESBA Code) and with the ethical requirements that are relevant to our audit of the financial statements in Kazakhstan, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Responsibility of the Management for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with IPSAS Financial Reporting under the Cash Basis of Accounting published by the International Federation of Accountants (IFAC) and in accordance with the requirements of the International Bank for Reconstruction and Development, and for such internal control as management determines is necessary to Toapmuiecyao c orpahm4emoii arrcteehhocibia "BDO Kazakhstan". apercpmpoance a cooraeictanm c 3aKoWaTeAbarBom Pecny6Aniu Kaxcman, atmierca ylacthhkom MmemAyapoAHoru o6beahhehm 8D0 International Limited, 6piranc+Coro o6umecrea c otae1ctaehnoctbo, DrpaHH4emHHoi rapawwei; era yqactoas, k iamerca 4acbio MenuyHlapoAHA celt "esabmcmwx NomnaHHA BDO. BDO Kazakhstan, a limited liability partnership, registered under the laws of the Republic of Kazakhstan, is a member of BDO International Limited, a UK company limited by guarantee, and forms part of the international BDO network of Independent member firms.
4 INDEPENDENT AUDITORS REPORT (continued) enable preparation of the financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the Projects ability to continue as a going concern, disclosing as applicable, matters relating to going concern and using the going concern basis of accounting unless management either intends to liquidate the Project or to cease operations, or has no realistic alternatives but to do so. Those charged with governance are responsible for overseeing the Project financial reporting process. Auditors Responsibility for the Audit of the Financial Statements Our objective is to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with International Standards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or errors and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the overall presentation of these financial statements. As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: * identify and assess the risks of material misstatement of the financial statement, 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 Projects 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 financial statement, including the disclosures, and whether the financial statement represents the underlying transactions and events in a manner that achieves fair presentation.
5 INDEPENDENT AUDITORS REPORT (continued) We communicate with those responsible for managing the Project 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 Kazakhstan LLP State License for Auditing Activities No issued by the Committee for Financial Control under the Ministry Direct a marov of Finance of the Republic of Kazakhstan on February 19, 2015 May 31, 2018 uandykoy 6 Gabdullin St. Almaty, Kazakhstan AU0tr:Qaf 1cation Certificate No. M0 000 M% issued by the Qualification Commission for certification of auditors of the Republic of Kazakhstan on October 10, 2017
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9 EastWest Roads Project (Almaty Khorgos Section): Western EuropeWestern China International Transit Corridor (CAREC 1b) funded under Loan Agreement No. 8156KZ between the Government of the RepubLic of Kazakhstan and the International Bank for Reconstruction and Development NOTES TO THE FINANCIAL STATEMENTS for the year ended December 31, GENERAL PROVISIONS Kazakhstan Business Environment The Project activities are carried out in Kazakhstan. Thus, the Project is exposed to the risks specific to economic and financial markets of Kazakhstan, whose economy shows specific features of a developing market economy. The legal, tax, and regulatory frameworks continue developing but are subject to varying interpretations and frequent changes which together with other legal and financial impediments contribute to the challenges faced by entities operating in Kazakhstan. Nature of operations Loan Agreement No. 8156KZ ("Agreement") between the Government of the Republic of Kazakhstan ("Government") and the International Bank for Reconstruction and Development ("IBRID") was signed on October 10, 2012 and ratified on May 23, 2013 ("Project Start Date"). Pursuant to the Agreement, IBRD [ends the amount of 1,068,000,000 US dollars ("Loan") for the purposes of implementing the EastWest Roads Project (Almaty Khorgos Section): Western EuropeWestern China International Transit Corridor (CAREC 1b) (AlmatyKhorgos). The Loan shatt be repayable by the Government upon expiry of the grace period, starting from August 15, 2017 through February 15, Following the Letter of Agreement signed on June 30, 2017, Loan Agreement No. 8156KZ was amended to extend the Project closing date up to December 31, As per the approved budget for 2017, the receipts and disbursements under the Project from the funds of the IBRD loan and from cofinancing of the external loan by the Government were estimated to amount to 42,049,078 US dollars and 20,239,857 US dollars, respectively (2016: 179,015,483 US dollars and 19,402,306 US dollars, respectively). The planned budget amounts are taken at a conditional exchange rate established by the Government of the Republic of Kazakhstan. Project Description The Project objectives are to increase transport efficiency along the section of the Western EuropeWestern China Road Corridor within Atmaty Oblast and to modernize highway management on sections of the Western EuropeWestern China Road Corridor. T The Project is implemented by the Committee for Roads under the Ministry of Investment and Development of the Republic of Kazakhstan which acts as the Executing Agency on the part of the Government of Kazakhstan. The Project consists of the following components: Component 1: Upgrade and construction of road sections within the Almaty region a) civil works to support the upgrade and construction of the Almaty Khorgos road section of the Western Europe Western China Road Corridor within Almaty Oblast, including associated bypasses, bridges, interchanges, and ancillary facilities; and b) the provision of consulting services for management and supervision of civit works under the Project. 4
10 EastWest Roads Project (ALmaty Khorgos Section): Western EuropeWestern China International Transit Corridor (CAREC 1b) funded under Loan Agreement No. 8156KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development NOTES TO THE FINANCIAL STATEMENTS (continued) Component 2: Modernize Highway Management along the Western Europe Western China Road Corridor c) Provision of goods and consulting services to support a pilot operation and maintenance scheme on the section of the Road Corridor covered under the SWRP, based on Quality Charters d) Provision of consultants services to develop a comprehensive strategy for the collection of charges with respect to Component 1 (a) of the Project; e) Provision of consultants services to support the SRADS activities on implementing institutional reform. The Loan withdrawal deadline was extended from June 30, 2017 to December 31, BASIS OF PREPARATION OF THE FINANCIAL STATEMENTS These financial statements have been prepared in accordance with International Public Sector Accounting Standard (IPSAS) Financial Reporting under the Cash Basis of Accounting as published by the International Federation of Accountants, and in compliance with the requirements of the International Bank for Reconstruction and Development. 3. SIGNIFICANT ACCOUNTING POLICIES The accounting policies described below have been consistently applied in the reporting periods presented in these financial statements. Cash method of accounting Cash method of accounting recognizes transactions and events only when funds under the Project are received or paid. Presentation currency These financial statements are presented in United States dollars ("US dollars"). Transactions in foreign currency Transactions in foreign currencies are translated to the presentation currency at the exchange rates prevailing at the reconversion dates. The payments effected from the account in tenge are translated into US dollars at the exchange rate established by the National Bank of the Republic of Kazakhstan as at the payments date. Direct payments from the IBRD are translated into US dollars at the exchange rates established by the IBRD as at the date such payments are made. Proceeds from the Government of the Republic of Kazakhstan are translated into US dollars at the exchange rates established by the National Bank of the Republic of Kazakhstan as at the date of payment. Exchange differences arising from translation of transactions denominated in other currencies into US dollars are reported as a net value from changes in exchange rates. Expenditure Categories The Agreement specifies the main categories of expenditures financed by the Loan, the amount for each category, as well as the percentage of expenditures to be financed in each category. 5
11 EastWest Roads Project (Almaty, Khorgos Section): Western EuropeWestern China International Transit Corridor (CAREC 1b) funded under Loan Agreement No. 8156KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development NOTES TO THE FINANCIAL STATEMENTS (continued) According to the Agreement, there are the following categories of expenditures: * Goods, works, nonconsulting services, and consultants services Funds received Subject to the terms and conditions of the Agreement, the Government of the Republic of Kazakhstan shall pay the interest and the principal amount of the Loan. Those payments are recorded in the accounts of the Government and are not recognized in these financial statements. The last installment on the Loan shall be payable by the Government on November 15, CASH To perform transactions on Loan No. 8156KZ the following accounts have been opened at the Committee of Treasury under the Ministry of Finance of the Republic of Kazakhstan, the city of Astana, for making cash payments to suppliers: * No. KZ10125USD , in US dollars * No. KZ85125EUR in Euro * No. KZ , in KZT Cash balances as at 31 December as well as the transactions of the account for the year ended December 31, 2017 are detailed below: US Dollars Balance at January ,489 23,235 RECEIPTS Replenishment of account 41,776, ,452,000 EXPENDITURES 41,776, ,452,000 Expenditures under the Project 42,049, ,154,909 Net foreign exchange Loss (gain) (18,499) (6,163) 42,030, ,148,746 Balance at December 31 71, ,489 lncluding those denominated: in US Dollars 71, ,489 in tenge 5. DIRECT PAYMENTS AND REPLENISHMENT OF THE ACCOUNT Direct payments under the Project are made by IBRD and the Government of Kazakhstan directly to the suppliers chosen in accordance with the terms and conditions of the Agreement. Direct payments to Suppliers and funds added by IBRD to the account under the Project for the year ended December 31, 2017 were made based on the following withdrawal applications: 6
12 EastWest Roads Project (Almaty Khorgos Section): Western EuropeWestern China International Transit Corridor (CAREC 1 b) funded under Loan Agreement No. 8156KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development NOTES TO THE FINANCIAL STATEMENTS (continued) No. of WA Date of Replenishment of Total withdrawal account In US Dollars 44DA , ,000 45DA , ,000 45DA ,350,000 2,350,000 47DA ,000,000 3,000,000 48DA ,700,000 5,700,000 49DA , ,000 50DA ,317,000 4,317,000 51DA ,500,000 1,500,000 52DA ,800,000 6,800,000 53DA ,870,000 2,870,000 54DA ,289,000 1,289,000 55DA , ,000 57DA ,380,000 6,380,000 58DA ,470,000 5,470,000 Total. 41,776,000 41,776,000 Statement of Expenditures US Dollars No. of VTotal amount Actual expenditures by categories No.liof Value date of the (1) Goods, works, nonconsulting application services, and consultants Total services for the Project 44DA ,000 45DA ,000 46DA ,350,000 47DA ,000,000 48DA ,700,000 46,886,436 46,886,436 49DA ,000 50DA ,317,000 51DA ,500,000 52DA ,800,000 53DA ,870,000 54DA ,289,000 55DA ,000 56DA ,425,382 26,425,382 57DA ,380,000 58DA ,470,000 Total 41,776,000 73,311,818 73,311,818 7
13 EastWest Roads Project (Almaty Khorgos Section): Western EuropeWestern China International Transit Corridor (CAREC 1b) funded under Loan Agreement No. 8156KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development NOTES TO THE FINANCIAL STATEMENTS (continued) 6. UNUSED PORTION OF THE LOAN As of December 31, 2017 the unused portion of the IBRD Loan totaled 494,360,927 US dollars (2016: 536,136,927 US dollars). 7. DATE OF ISSUE These financial statements were approved for issuance by Deputy Chairman of the Committee for Roads under the Ministry of Investment and Development of the Republic of Kazakhstan on May 31, 2018.
14 EastWest Roads Project (Almaty Khorgos Section): Western EuropeWestern China International Transit Corridor (CAREC 1b) funded under Loan Agreement No. 8156KZ between the Government of the Republic of Kazakhstan and the International Bank for Reconstruction and Development Appendix No. 1 Reconciliation of the figures provided by the Project Management Unit and the World Bank payment data US Dollars Application Date of for dao As per PMU As per WB Variance withdrawal withdrawal 44DA , ,000 45DA , ,000 46DA ,350,000 2,350,000 47DA ,000,000 3,000,000 48DA ,700,000 5,700,000 49DA , ,000 50DA ,317,000 4,317,000 51DA ,500,000 1,500,000 52DA ,800,000 6,800,000 53DA ,870,000 2,870,000 54DA ,289,000 1,289,000 55DA , ,000 57DA ,380,000 6,380,000 58DA ,470,000 5,470,000 HToro 41,776,000 41,776,000 9
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