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1 Public Disclosure Authorized.. Government of the People's Republic of Bangladesh Local Government Engineering Department Emergency 2007 Cyclone Recovery and nestoratioo Project (ECIU~P ) Workshop Bhaban (Level3), Agargaon, ShereHangla Nagar,Dhaka1207. Public Disclosure Authorized Public Disclosure Authorized R sources Government of Bangladesh Loan from Development Partner 1JDA Credit } Loan from Development Partner (IDA Credit } (G rant from GFDRR, TF93588) (Grant from BCCRF TF99305) KfW BMZNo Other resources ( Bank interest for KfW fund) Cash opening balance Total resources E:x_ttel'\diture and Cash 1. Goods 2. Works 3. Consultancy Service & outsourcing staff 4. Incremental operatng_ cost Total Expenditure Project Financial Statement 30th June, 2014 Note~ Cumulative Prior Period , , , , (Figure in Lakh Taka), Current Period CUmulative Current Period , , , , , , , , , , Public Disclosure Authorized cash Closing balance lm12_rest Account Operating Account (RPA) (IDA Credit4507 BD& IDA4819BO) Operating Account (RPA) (Grant from GFDRR, TF93588) Operating Account (RPA) I (Grant from BCCRF, TF99305) KfW BMZNo Qerating Account (GOB) Total Cash Balance Total Expenditure & Cash , : , (Md..._ miin) Auounn Ofllc ~r lm~rgenc_y "1007 Cyclone Rec,;ery & ~ester ation oject l ClD HQ, A.g.rQaon, Oh.J k.t. J.

2 F:\Aud 1. Government of Ba.ne.ladesh: <Jovernment ofthc Peortc ~ Republi.: o f Ban lajcsh Local Government Engineering Department Emergency 2007 Cyclone Recovery and Restoration Project (ECRRP) W ork hop B haban ( Levcl3). Aga rgaon. "herebangla Nagar.Ohaka Notes To Financial Statement 30th.June Fund are allocated b} the Government of Bangladesh to ver GOB s sharl of eligible project expenditures, as specifi ed in th <.. Project Proforma and in the Annual Development Programme for each year of the project. Any allocated funds that ha ve not been expended b' the ~;nj of a fiscal year lapse and must be returned to GOB. ( iob contribution to the project since inception are a ~ follows (In Lakh Taka ) (Fiaure in Lakh Taka) Inception to For the year Inception to 30th June th June 2014 Disbursements by GOB <)J l.ess: Refunds to GOB Total: Loan from development partner: ThcWorld Bank has provided fu nds to lh project to cover tt' s s ha re of eligible project expend itures. These funds. which musl be repaid In IDA af r the: conclusion of the pr ject, have heen drawn by the project in itccordance wit h the following withdrawal pwced ures (I n Lakh Taka). lnnial Deposit (Advance) Inception to For the year Inception to 30th June 201] th1une2014 loa D:4819BD ) f:fnr R r. r ~n t TF91'iRR BCCRF Grant TF99305 I I KfW Grant BMZNo Subtotal of initial DePOsit DPA (Direct Payment) RP/\ (SOE Procedurt.)(IDA Credit4507 8D) RPA (SOE Procedure)(IDA Credil4819 BD) II I I RPA (SOE Procedure) lfi rant fmm C:H1RR T F91'\RR\ RPA (SOE Procedure ) ':1, , (Gra nt from IICCRF. TF99305) RPA (Non SOl Pro c ed UJ ~ ) KfW Grant 8MZNo , , ,027.bl n.hers (Bank lntere!>! K1W fund) Subtotal replenishment 41, , , T otal: ther resources Other resources consist of the following : Project Revenues In eption.to For the year Inception 1o 30th June Lh Junel014 [ >.change gains;losses(rank lnteres.t KfW fu nd) h l Total: Cash. ThL pmjo.:.:t m intain ~ tw l.l bank a um ~. an CO ASA bank ace wnt, or revolving fu nd. which is k.:pl at Ban ~l desh Kre~ h i Bank to ho ld funds advanced } IDA, and an< perati ng accounting, w hich is kept at ;., comm rcia l hank to hold funds ad vanced ~ c;ob Year end cash balances were as fo llows (I n La kh Taka). Inception to For the year Inception to 30th June th Jone2014 CONT ASA Account 0 ldti ng Account (RPA) >96. (, ~ lf.jda Credit4507 HI>) () r.tting 1\ unt ( RPAJ ICGrdnl from GH>RR Tf 135 ~b ) Opd.,ting Ac "t>unt (RPA) S 'I Grant from 13( 'CRI 1"1 '8305) Op~ ratin g l'll"count (GOB) Total: 1, , A.I I it FAPA D... 1~,1 4\ qt;es on Fin a ncial report f,.~1 ~ I J~

3 Au it opinion E We have audited the Statement of Expenditure ( SOE) of the Emergency 2007 Cyclone Recovery and Restoration Project (ECRRP} financed by IDA under Financing Agreement No4507.BD/IDA Grant TE093588BD and KfW BMZNo for the yl.!ar ended 30th June, Withdrawal applications were submitted to the International Development Association (IDA) and KfW for reimbursement/ replenishment of expenditure in accordance with the IDA "Financing Agreement" and Kfw agreement signed on November23, 2008 and respectively. The audit was conducted following International Standard on Auditing Accordingly, it included such tests of accounting records and supporting documentation review of systems of Internal Control, so far exists, adopting necessary auditing procedures that we considered essential under the circumstances. 1. The particulars of withdrawal on the basis of SOE as submitted to the Audit Teams are shown in enclosed Statements. 2. Withdrawal Applications were submitted by the Project authorities (PCMU, LGED, BWDB & DMB) to the World Bank, Chenni, India and particularly LGED submitted withdrawal application to KfW grant for reimbursement/ replenishment of fu nd for the year The presentation and submission of claim to IDA and KfW by the Project authorities on the basis of SOE were valid and supported documentations. Opinion: In our opinion SOE can be relied upon to support the applications for credit disbursement by the IDA and KfW for expenditure incurred for the purpose of the Project as specified in the particulars of withdrawal applications. Opinion status: U qualified. ' '31 r'l:11f J (Ald. A1amunUlA1annan) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone:

4 Fiscal Year : Summary of Withdrawal Application (SOE) Project: Emergency 2007Cyclone Recovery and Restoration Project ( ECRRP): Project Corrdination and Monitoring Unit ( PCMU) Lender/ Donar: IDA/ World Bank Loan : IDA and IDA 4819 BD Amount Claimec ~mou n t Receivec Difference Application No. Date Category Taka PCMU 22 12Sep13 2(D) PCMU 24 26Dec 2 (OJ PCMU 26 4Mar14 2 (D) PCMU 28 25May14 2 (D) Total Taka Taka P an.. 1 :t GQ\(t r, r ; 't to! o:

5 Au t. 01. We have audited the Special Account Statements CONT ASA Accounts bearing STD NC No with Janata Bank Ltd. ShereBangia Nagar Branch, Dhaka, for PCMU Part. STD A/C No and STD NC No Bangladesh Krishi Bank, Kawran Bazar Corporate Branch, Dhaka, STD , Janata Bhaban Corp.Br. Dhaka for LGED Part. STD NC No , Agrani Bank Ltd., Ramna Corporate Branch, Dhaka for BWDB Part and STD NC No Hl, Agrani Bank Ltd., Mohakhali Branch, Dhaka for DMB Part of "Emergency 2007 Cyclone Recovery and Restoration Project (ECRRP): Project Coordination and Monitoring Unit (PCMU), LGED, BWDB Part & DMB Part" as of 30th June, 2014 and the year then ended under IDA Financing Agreement No BD. 4819BD, GFDRR Grant Agreement No , BCCRF Grant No. TF99305 & KfW BMZ no Our audit was carried out in accordance with International Auditing Guidelines. Accordingly our audit included such review of system of internal control, test of the accounting records and supporting documentation. verification of accounts balances and other auditing procedures that we considered necessary under the circumstances. 03. The accompanying Special Accounts Statement was prepared on the basis of cash deposits and withdrawals for the purpose of complying with the above Financing Agreement. 04. In our opinion the receipts were properly accounted for and withdrawals are made for the purpose of the project in accordance with the Financing agreement, the special account statements, the opening and closing balance and the accounting activity for the year ended are on the basis of cash deposit and withdrawal. Statement enclosed. Opinion status: Unqualified. 6 / I z_;/1 (Md. M amunula,fannan) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone:

6 '. Emergency 2007 Cyclone Recovery and Restoration Project (ECRRP) Project Coordination and Monitoring Unit (PCMU) Special Account Statement For the year Ending : 30/06/2014 Account No. CONTASA: STD Deposito_ry_ Bank : Janata Bank Address SherEBangia Nagar Branch. Planning Commission Area, Agargaon, SherEBangia Nagar Dhaka Loan/Credit No. IDA Credit No BD and 4819 BD Currency_ BD Taka PartA: Account Activity Beginning Balance (172013) Add(+) 1. Total Amount Deposited by the World Bank Total Interest Earning if deposited into Bank Account Deduct(2_ Total Amount withdrawn for eligible expenditure Total service charges if not included in the above mentioned withdrawn amount Ending Balance (as per Cash book) (30/06/2014) Part8: Account Reconciliation: 1. Total amount Advanced from the beginning of the 1 project (30/06/2014) Less: Total Amount accounted as eligible expenditure by World Bank Equals: Present outstanding amount advanced to the Special Account at fiscal Year end {30/06/2014) Ending Balance of Special Account at fiscal year ended 30/06/ Plus: Amount withdrawn but not yet claimed for documentation as eligible expenditure Plus: Amount claimed but not yet credited Application... NA... Amount... NA Less: Interest earn ings (excluding of tax and Charges) (If included in Special Account) Plus: Service Charge {If not included in lines 5 and 7) Equals: Total Advanced to Special Account to be acounted for at FY end 30/06/ fij2 t l{ f oe(/1; Dr M d. Jnhir'l, o. er.: GElflE:ra' :CQJ;;'p ~ "' tv1 I ~ a nr (.. "' ~. r.~.,.,,.., ~ )' ' ~.,..