UNITED NATIONS OFFICE FOR PROJECT SERVICES (UNOPS) FINANCIAL AUDIT REPORT. 01 March 2018

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1 UNITED NATIONS OFFICE FOR PROJECT SERVICES (UNOPS) FINANCIAL AUDIT REPORT 01 March 2018 PROJECT NAME: REHABILITATION OF EMERGENCY ROAD INFRASTRUCTURES ON GULLI TO BOUT ROAD, SUDAN PROJECT NUMBER: COUNTRY: AUDITOR: SUDAN MOORE STEPHENS LLP PERIOD SUBJECT TO AUDIT: 1 JUNE 2013 TO 13 OCTOBER 2017

2 Contents Acronyms and abbreviations Audit opinion on the project financial statement... 4 Annex I Project financial statement Annex II Responsibility statement by management 1 June 2013 to 13 October

3 Acronyms and abbreviations IAIG IPSAS OC PC RO UNOPS USD Internal Audit and Investigations Group International Public Sector Accounting Standards Operations Centre Project Centre Regional Office United Nations Office for Project Services United States Dollars 1 June 2013 to 13 October

4 Audit opinion on the project financial statement Report of the Independent Auditors to UNOPS Project Centre in Sudan We have audited the accompanying project financial statement for the project Rehabilitation of Emergency Road Infrastructures on Gulli to Bout Road ( the project ) (oneunops project ID ), which is implemented and managed by the UNOPS Project Centre in Sudan, for the period from 1 June 2013 to 13 October Management responsibility for the financial statement Management is responsible for the preparation and fair presentation of the financial statement in accordance with International Public Sector Accounting Standards, and for such internal control as management determines is necessary to enable the preparation of a financial statement that is free from material misstatement, whether due to fraud or error. Auditor s responsibility Our responsibility is to express an opinion on the financial statement based upon the results of our audit. We conducted our audit in accordance with the International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statement is free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statement. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statement, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation of a financial statement that gives a true and fair view in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Auditor s opinion In our opinion, the financial statement gives a true and fair view of, in all material respects, the income and expenditure of the project Rehabilitation of Emergency Road Infrastructures on Gulli to Bout Road ( the project ) (oneunops project ID ), for the period from 1 June 2013 to 13 October 2017 in conformity with the terms of the agreements and in accordance with International Public Sector Accounting Standards. Project financial statement This is attached as Annex I to this report. 1 June 2013 to 13 October

5 Mark Henderson Partner Moore Stephens LLP 150 Aldersgate Street London EC1A 4AB 01 March June 2013 to 13 October

6 Responsibility statement by management This is attached as Annex II to this report. 1 June 2013 to 13 October

7 Annex I Project financial statement 1 June 2013 to 13 October

8 Date: October 13, 2017 Ref. Project No: Funding: USAID Dear Sir/Madam, Subject: Final Financial Statement We enclose the Final Financial Statement for project Road Rehabilitation in Three Areas, which commenced in year 2013 and indicates the incurred expenditure as at 13/10/2017. We draw your attention to the following: a. Total funds received: US$ 1,288,899 which includes interest earned: US$ 7,760 b. Incurred expenditure and management fee: US$ 1,181,771 c. Fund Surplus: US$ 107,128 If you have any question, please do not hesitate to contact the project focal point within 3 months from date of this letter, else the statement will be considered complete and final for the period reported. Yours sincerely, Sven Eckert Head of Project Finance UNOPS PO Box 2695 Tel: UNOPS is ISO 9001 certified 2100 Copenhagen Fax: Denmark E mail:info@unops.org

9 Date Project Atlas Number: 13-Oct Date: 09/10/2017 Project Description: Funding Road Rehabilitation in Three Areas USAID FINAL FINANCIAL STATEMENT All Amounts in US$ 1) INCOME Contributions , , ,316 INTEREST , , ,281,139 7,760 TOTAL INCOME $ 1,288,899 Less: Project Expenses Project Expenses , , , , ,524 1,074,235 Management Fee , , , , , ,423 Net Exchange Gain/Loss 2013 (30) TOTAL EXPENDITURE INCURRED $ 1,181,771 3) SURPLUS FUNDS ON HAND (to be refunded to client) $ 107,128 NOTES Certified By Sven Eckert Head of Project Finance UNOPS Date: 13-Oct-2017

10 Annex II Responsibility Statement by Management 1 June 2013 to 13 October

UNITED NATIONS OFFICE FOR PROJECT SERVICES Project ID: 00086142: Rehabilitation of Emergency Road Infrastructures on Gulli To Bout Road, Sudan Project Responsibility Statement by Management The

Project ID. 00086142 Rehabilitation of Emergency Road Infrastructures on Gulli To Bout Road, Sudan project.

11 UNITED NATIONS OFFICE FOR PROJECT SERVICES Project ID: : Rehabilitation of Emergency Road Infrastructures on Gulli To Bout Road, Sudan Project Responsibility Statement by Management The United Nations Office for Project Services (UNOPS) management is responsible for the preparation, integrity and fair presentation of the Financial/Income/Income-Expenditure Statement of the UNOPS Project ID Rehabilitation of Emergency Road Infrastructures on Gulli To Bout Road, Sudan project. The Statement, presented under annex I, has been prepared in accordance with the applicable UNOPS regulations and rules. We do hereby state that, in our opinion: Financial Statement The Financial Statement as reported, presents fairly in all material respects, the expenditure of US$ 1,181,771 incurred by the UNOPS office for the period 1 June 2013 to 13 October 2017 in accordance with the accounting policies set out in the Notes to the Statement and in conformity with approved activities and budgets of UNOPS Project ID Rehabilitation of Emergency Road Infrastructures on Gulli To Bout Road, Sudan project. (Signature) (Signature) (Signature) Name: Karla Cienfuegos Finance Specialist Region: HQ,UNOPS Place: Copenhagen Date: Name: G f-(. J>PDN r ( I Regional Director Region: Place: Date: Name: Abdulrahman Ismail Project/Portfolio Manager P{'J. s-rah S'UD Region: fi F jl Place: lc--hoi rtol-(m!. De_c, 2,ul:'.\- Date:...

UNITED NATIONS OFFICE FOR PROJECT SERVICES (UNOPS) FINANCIAL AUDIT REPORT. 20 September 2017

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