AUDITOR'S REPORT. II. We conducted our audit in accordance with International Standards on Auditing.

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1 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized Secretary Disaster Management and Relief Division Ministry of Food and Disaster Management Bangladesh Secretariat, Dhaka. AUDITOR'S REPORT 1. We have audited the Financial Statement of the "Strengthening of the Ministry of Disaster Management and Relief Program Administration (Component-2)" Project financed under IDA Credit no BD as of 30th June, 2014 and for the year then ended. The preparation of Financial Statement is the responsibility of Management. Our responsibility is to express an opinion on the Financial Statement based on our audit. II. We conducted our audit in accordance with 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. FAPAD is entrusted to conduct audit on the foreign aided projects only which are part of the Annual Development Program of the Govt. of Bangladesh. There is separate arrangement for maintenance of accounts and audit for non development expenditure of the Government which is done through preparation & certification of Appropriation Accounts & Finance accounts of the Government by the C&AG of Bangladesh. In Main Program Component of EGPP audit & accounts covers only non-development receipts and expenditures which do not follow the existing systems of accounts and audit practiced in Bangladesh. In spite of above non- compliance with the existing system audit is conducted by [APAD under an interim arrangement and directives from OCAG to satisfy the needs of the Development Partner and the Government. IV. In our opinion, except non-compliance of financial rules and regulations in subsequent observations along with the management letter following the Financial Statement gives a fair view in all material aspects of the financial position of ""Strengthening of the Ministry of Disaster Management and Relief Program Administration (Component-2) "Project of the financial position as of 30 th June, 2014 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. V. Opinion Status: Unqualified. 2 /9 (Md. Sofiqur Rahman) L Deputy Director for Director General Foreign Aided Projects Audit Directorate Tel:

2 G vernment of the people's Republic of Bangladesh Department of Disaster Managemert 7linistry of Disaster Management and Relief Project (5281-BD) Financial Statement Stregthening of the Min stry of Disaster Management & Reiief (SMoDMRPA) -s - :i aune 2A-4 Reso rces Notes Cumulative Pror Current Period CumLative Period Curent Period 3. 3 OTAL RESCURCES - 1, , X E D 8 ND CASH 3,9 2 e e88.i ski-lac5- Jd..t2l- - iu e a: i C - 1,C ,: Ifk rc ect Dio:zr

3 rth.ng of the Ministry of Disaster Management & Relief (SM0DMRPA) Project NOTES TO THE Fl NANCIAL STATEMENT 1OSC) 1 uove '--t 30TH JUNE 2014 of Bingladesh - 'lve n~t 'cf -glade cove, GOB's s; < e ble preec, expen :.res, - *e p -aa2 71. oprrert Progime for!aih of thée roject. Ay et r - expe e by H ind a Fsca yea- a -rst be -evj-nej -GOB. E e i o'n as s- focvv La c a 'articu:ars Inception to 30th for the year Inception to 30th June June ap., nent Par ter r s 8d,,s to th -ct to over ts -iare o er;ible 0ch '-e r id to ternat[it -eve Ag- y Ienv [DA a`:r -:t -e b, 2ro'ect a w :r t7e forlo g it w :rawal -rtculars nception to 3Oth for the year Inception to 30th June c13-11 June : , , rtculars :nce:tion to 30th fe, the year l ception to 3th J,-,,e June 2014 ' o-z - ~ r - - -,. r Bars -?'2ka n d g --, k ýn esyc n e d - rtcular- r cption to 30th fi h2 y ar ncepton to 30th June June Abc,j e

4 Auditor's Report on Special Account. 01. We have audited the Special Accounts Statements of "Development of the Bangladesh poverty Database (BPD) Project" Project financed under IDA Credit No.5281-BD as of 3 0 1h June, 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 were prepared on the basis of cash deposits and withdrawals for the purpose of complying with the above loan 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 loan agreement. Opinion Status: Unqualified. (Md. Sofiqur Rahman) / Deputy Director for Director General Foreign Aided Projects Audit Directorate Tel:

5 SPECIAL ACCOUNT STATEMENT For the year ending Account No. Depository Bank Address Related Loan/Credit Agreement No. SND Sonali Bank Ltd Main Branch, Local Office, Motijheel, Dhaka IDA Loan BD CURRENCY: Taka PART-A ACCOUNT ACTIVITY Beginning Balance as on Add : Total amount deposited by the IDA Total interest earnings if deposited in account Total amount refunded to cover ineligible expenditure 3000 Lac Deduct: Total amount withdrawn Total service charges if not included above in amount withdrawn Lac Ending Balance on Lac Dr.M. E aque Project Director (Joint Secretary) Development of the Bangladesh Poverty Database (BPD) Project Statistics & Infromatics Division Ministry of Planning, Dhaka

6 PART-B ACCOUNT RECONCILIATION: 1 Amount advanced by World Bank/ADB/Others 0 2 Less: Total amount recovered by World Bank/ADB/Others 0 3 Equal : Present outstanding amount advanced to the Special 0 Account at fiscal year ended Ending balance of Special Account at fiscal year ended Plus : Amount claimed and not yet credited at fiscal year end Application NO. Amount 6 Plus : Amount withdrawn and not yet claimed 0 7 Less: Interest earning (if included in Special Account) O 8 Plus: Service charges (in not inclucted in lines S and 6 above) 0 9 Equal : Total advance to Special Account accounted for at fiscal 0 year ended