AUDITOR'S REPORT. The 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 The Secretary, Bangladesh Election Commission Election Commission Secretariat Agargaon, Dhaka. AUDITOR'S REPORT Audit completion date: I. 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 30h June, 2015 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 30ti June, 2015 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. (Mst. Maks Begum) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: , E:\Arman\Sector-2\Audit Report\ \530-IDA-ISEASP (IDEA)-(Emdad sir)"-.dou - 7 -

2 Election Commission Secretariat Identification System for Enhancing Access to Services (IDEA) Project Islamic Foundation Bhaban, Agargaon, Dhak-1207 IDA Credit No BD Financial Statement for the Period: 1 July 2014 to 30 June 2015 Figures in Lakh Taka Cumulative Prior Period Current Period Notes _ Cumulative Notes Resources Direct to Current FS Payment by Period GOB RPA GOB RPA WB Total Government of Bangladesh , Loan from Development Partner - 9, , , , Direct Payment by World Bank , , , Cash Opening Balance - 4, , Total Resources , , , , , Expenditure and Cash RPA Direct Economi Cumulative Code/Sub-Code Thru. Payment by Total Exp. SL GOB GOB RPA Current c Code k Description CONTASA WB (GOB & RPA) P Period A/C Officer Salary Staff Salary , Staff allowances Supplies & Services ,877, , , , , Repair & maintenance Acquisition of Assets - 2, , , , , Total Expenditure >> ,838, , , ,730,49 36, Cash Closing Balance Impreast Account Designated Account- Project Office , , , Operating Account-BEC Regional - - Operating Account (GOB) L/C Margin Deposit - 2, ,206,78 2, Cash Closing Balance as on 30 Jun 4-4,251,56 14, , , Total Expenditure and Cash , , , ,369,57 51, SULTANUZZAMAN MD SALEH UDDIN

3 Election Commission Secretariat Identification System for Enhancing Access to Services (IDEA) Project Islamic Foundation Bhaban (6Th Floor) Agargaon, Dhaka-1207 IDA Credit No BD NOTES TO FINANCIAL STATEMENT 30th June GOVERNMENT OF BANGLADESH: Fund are aulocated 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 2015 Disbursement by GOB Less: Refund to GOB (232.38) (6663) (299,01) Total >> LOAN/GRANT FROM DEVELOPMENT PARTNER: Inception to 30th For the Year Inception to 30th June June 2015 Initial Deposit (Advance) DPA (Direct Payment) - 12, , RPA (SOE Procedure) 8, , , RPA (Non SOE Procedure) Total >> 9, , , OTHER RESOURCES: Other resources consist of the following: Project Revenues (Net Interest Recvd. for RPA) Exchange gains/losses Total >> 4. CASH (Closing Balance): Inception to 30th For the Year Inception to 30th June June 2015 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, , Cash Closing Balance as on 30 Jun , , Total >> - 14, , SULTANUZZAMAN MD SALrH 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 30 th 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 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. (Mst. Maksuda Begum) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone B:\Arman\Sector-2\Audit Report \530-1DA-ISEASP (IDEA)-(Emdad sir)-- dov

5 AUDIT OPINION ON SOE 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 30t" June, 2015 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-1 1, 12, 15 & 16 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. (Mst. Maksuda Begum) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone: E:\Annan\Sector-2\Audit Report\ \530-1DA-ISEASP (IDEA)-(Emdad sir)-.doc

6 Identification System for Enhancing Access to Services (IDEA) Project SPECIAL ACCOUNT STATEMENT For the Year FY Account No SND Depository Bank Address PART - A ACCOUNT ACTIVITY Sonali Bank Ltd. Sonali Bank Ltd, Dhaka Cantonment Corporate Branch, Dhaka-1206 Beginning Balance as on 1 July ,154, Add: Total amount deposited by the World Bank 2,954,229,709,47 Total interest earnings is deposited in account Total amount refunded to cover ineligible expenditure Nil Nil Deduct: Total amount withdrawn 1,915,475, Total service charges if not included above in amount withdrawn Nil Ending Balance 1,463,908, SULTANUZZAMAN MD SALEH UDDIN Note: Half yearly interest earings on December 30, 2014 Tk. 1,52,21, and June 30, 2015 Tk. 2,45,93, were withdrawn and deposited to Government exchequer through treasury challan accordingly.

7 Election Commission Secretariat Identification System for Enhancing Access to Services (IDEA) Projeet Islamic Foundation Bhaban, Agargaon, Dhak-1207 IDA Credit No BD Statement of Expendiure (SOE) PA for the Period: I Julv 2014 to 30 June 2015 Date Ref WithdralAppli&ationNo BDT R'ark 1/7/2014 Opening Balance» 425,154, As per Cash Book 2/ IDEA- 11» 311,032, Copy attached 18/1/2015 IDEA- 12 >> 293,137, Copy attached 112/2015 IDEA- 15» 1,850,059, Copy attached 17/06/2015 IDEA- 16» 500,000, Copy attached Total Receipt During the FY » 2i954,229, Total Receipt Incl. Opening Balance Fy » 3,379,384, Less : Expenditure for FY » 1915,475, Closin alaen se n 30/06/ ;908, Direct Payment by World Bank: Date Special Commitmedt No. USD Equi ibdt 17/11/2014 SC-2» 3,189, ,399, /06/2015 SC-1» 2,539, ,204, /04/2015 SC-4» 10,286, ,632, Total> 16,015, , SULTANUZZAMAN MD SALEH UDDIN

8 FISCAL YEAR: SUMMARY OF WITHDRAWAL APPLICATION (SOE) PROJECT: IDENTIFICATION SYSTEM FOR ENHANCING ACCESS TO SERVICES (IDEA) PROJECT LENDER I DONOR: THE WORLD BANK LOAN I GRANT NO. : IDA CREDIT NO BD Application AmountClaimed Amount Receivod Difference No. Data Category 1 Category 2 Categor3 US$ Taka US$ Taka US$ Taka IDEA / ,032, ,032, IDEA-12 18/1/ ,137, ,137, IDEA-15 1/2/ ,850,059, ,850,059, IDEA-16 17/6/ ,000, ,000, Total 2,954,229, ,954,229, SULTANUZZAMAN MD SALEH UDDIN