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TRANSCRIPT
![Page 1: o SPECIAL PURPOSE FINANCIAL STATEMENTS AND · 2016. 7. 8. · u . 8 o . o o . o . o . o o . o . o . o . o o . o o . o . o . o . o . o "UOU-Ufll'-L1Jl.S" utile "SOS-AUDIT" LTD . We](https://reader036.vdocuments.us/reader036/viewer/2022062607/60475e5d934a000b51632667/html5/thumbnails/1.jpg)
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STATISTICAL CAPACITY BUILDING PROJECT Piloting and Preparatory Work for 2011 Armenia Population Census
IBRD Grant No. TF097400
SPECIAL PURPOSE FINANCIAL STATEMENTS
AND
INDEPENDENT AUDITOR'S REPORT
For the period from 29 October 2010 to 10 February 2012
YEREVAN April 2012
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CONTENT
Page
THE PROJECT IMPLEMENTATION COORDINATING GROUP ................. .. .. .... ............................ 3
INDEPENDENT AUDITOR'S REPORT ....... ...... ..... .................................... ........................................ 4
STATEMENT OF CASH RECEIPTS AND PAYMENTS ................................ ............ ........................ 6
STATEMENT OF FINANCIAL POSITION .......... .............. .................... ........ .. .................. .................. 7
STATEMENT OF USES OF FUNDS BY PROJECT ACTIVITy ...................... .. ................................ 8
SUMMARY OF SUMMARY REPORTS AND SOEs ........ .. .. .................... ...... ...................... ........ ...... . 9
STATEMENT OF DESIGNATED ACCOUNT ................................................................................... 10
NOTES TO THE PROJECT SPECIAL PURPOSE FINANCIAL STATEMENTS .... ........................ 11
ANNEX 1. RECONCILIATION BETWEEN THE AMOUNTS SUBMITTED BY THE PROJECT
AND DISBURSED BY THE WORLD BANK .... .................. ............................ ............ ...................... 14
Statistical CapaciZv Bui/ding Project .'l/Ncia! Purpose Financial Statelllents For the period/i'om 29 October 20 I n 10 In Febmary 2012 2114
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THE PROJECT IMPLEMENTATION COORDINATING GROUP
Chairman of the Coordinating Group
Stepan Mnatsakanyan National Statistical Service of the Republic of Armenia
Members of the Coordinating Group
Gagik Gevorgyan
Araik Hayrapetyan
Ara Martikyan
Anahit Safyan
Karine Kuyumjyan
Edgar A vetyan
Member of State Council on Statistics of the Republic of Armenia
Chief of Staff of National Statistical Service of the Republic of Armenia
Head of Population Census Department of National Statistical Service of the Republic of Armenia
Head ofInternational Statistical Co-operation Division of National Statistical Service of the Republic of Armenia
Head of Population Census and Demography Division of National Statistical Service of the Republic of Armenia
Executive Director of the Foreign Financing Projects Management Center of the Ministry of Finance of the Republic of Armenia
Statistical Capacilv Buildillg Project SJ)ecla! Purpose Financial Statements For the period.froln 29 October 2010 10 If) February 2012 3114
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INDEPENDENT AUDITOR'S REPORT N 17
On the special purpose financial statements of Statistical Capacity Building Project for the periodfrom 29 October 2010 to 10 February 2012
To the Management of the Foreign Financing Projects Management Center (FFPMC)
We have audited the accompanying special purpose financial statements of the Statistical Capacity Building Project (the Project) financed by IBRD Grant No. TF097400, which comprise the statements of financial position as at February 10, 2012, the statement of cash receipts and payments, the statement of uses of funds by project activity, the summary of summary reports and SOEs, the statement of designated account for the period from 29 October 2010 to 10 February 2012 and a summary of significant accounting policies and other explanatory notes.
Management's Responsibility for the Financial Statements
The FFPMC's management is responsible for the preparation and fair presentation of these special purpose financial statements in accordance with International Public Sector Accounting Standards (lPSAS): Financial Reporting Under the Cash Basis of Accounting, developed by the International Federation of Accountants (IF AC), and for such internal control as management determines is necessary to enable the preparation of special purpose financial statements that are free from material misstatements, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these special purpose financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those Standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the special purpose financial statements are free from material misstatement.
An audit involves performing procedures to obtain reasonable audit evidence about the amounts and disclosures in the special purpose financial statements. The procedures selected depend on the auditor's judgment including the assessment of the risk of material misstatement of the special purpose financial statements, whether due to fraud or error. In making those assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the special purpose financial statement 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 entity's internal control. An audit also includes the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the special purpose financial statements.
:1"1; tl1t..wli 0037. U. S~q.l1wliJwli 38; =ibl2.1!J>Wl1U· (+37410) 2011 51; tL-l/mulO' [email protected]. [email protected] {(3nLIi~pwli~» <I>~(!; h/h 241061006276
38 A. l1granyan. Yerevan 0037; RA; Tel./fax: (+374 10) 20 11 51; E-mail: [email protected]. [email protected] "Unibank" CJSC; CA 241 061 006276
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We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Opinion
In our opinion, 1. the special purpose financial statements present fairly in all material respects the financial
position of the Statistical Capacity Building Project as at February 10,2012, as well as cash receipts and payments, designated accounts movements and its balances for the period from 29 October 2010 to 10 February 2012 in accordance with International Public Sector Accounting Standards (IPSAS): Financial Reporting Under the Cash Basis of Accounting;
2. funds have been used in accordance with the conditions of the Letter Agreement for the Statistical Capacity Building Project (IBRD Grant No. TF097400) signed between the International Bank of Reconstruction and Development and the Republic of Armenia on October 29,2010, with due attention to economy and efficiency, and only for the purpose for which the financing was provided;
3. supporting documents, records and accounts have been maintained to support claims for reimbursement of expenditures incurred. Expenditures included in the withdrawal applications and reimbursed against are eligible for financing under the Letter Agreement for the Statistical Capacity Building Project (IBRD Grant No. TF097400).
~ Nazik Chitchyan
Auditor
,,; !:;puw(j 0037, U. S~qpw(jJw(j 38; 'bl2.1~wpu· (+37410) 2011 51; tl-l/muul' [email protected], [email protected] «3m(j~pw(j~» <J>J:!Q; h/h 241061006276
38 A. ligranyan, Yerevan 0037; RA; Tel.lfax: (+374 10) 20 11 51; E-mail: [email protected], [email protected] "Unibank" CJSC; CA241061006276
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STATEMENT OF CASH RECEIPTS AND PAYMENTS
Statistical Capacity Building Project IBRD Grant No, TF097400 for the periodfrom 29 October 2010 to 10 February 2012 InUSD
~pening Cash Balance !Designated Account (IBRD Grant No. TF097400) !Current account (GoA) Irotal ~ources of Funds IBRD Grant No. TF097400 pOA [rota I !Foreign Exchange gain/(loss) Uses of Funds poods, consultants' services including audit, and training [otal Closing Cash Balance !Designated Account (IBRD Grant No. TF097400 ) !Current account (GoA) IEscrow account (Note 3) [otal
actual Reporting Cumulative to
period Date
---
95,158.31 95,158.31 16,283.53 16,283.53
111,441.84 111,441.84 (164.63) (164.63)
107,747.16 107,747.16 107,747.16 107,747.16
- -- -
3,530.05 3,530.05 3,530.05 3,530.05
Planned Variance Reporting Cumulative to Reporting Cumulative to
period Date period Date
100,000.00 100,000.00 (4,841.69) (4,841.69) 20,000.00 20,000.00 (3,716.47) (3,716.47)
120,000.00 120,000.00 (8,558.16) (8,558.16)
120,000.00 120,000.00 (12,252.84) (12,252.84) 120,000.00 120,000.00 (12,252.84) (12,252.84)
~
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Edgar A vetyan Executive Director
Simislicai Ca{'aci~v BlIilding Pro/en Sj.'t'cia/ Purpose Fii/allcial S'talements For {he period li'om ::9 October ::0 j(} 10 j(} {','[JrllClry 2012
Armen Shahnazaryan Financial Manager
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STATEMENT OF FINANCIAL POSITION
Statistical Capacity Building Project IBRD Grant No. TF097400 As at 10 February 2012
In USD
ASSETS
Cash and cash equivalents Designated Account (IBRD Grant No. TF097400) Current Account (GoA) Escrow Account (Note 3)
Cumulative Project Expenditures Expenditures from IBRD Grant No. TF097400 Expenditures from GoA fund
TOTAL
FUNDS Project financing IBRD Grant No. TF097400 GoA fund
Foreign Exchange gain/(loss)
TOTAL
Statistical Capacity Building Project SjJeciai Purpose Financial Statements I;'or the periodji"Oll/29 October 2010 to If) .February 2012
As at 10.02.2012
3,530.05 3,530.05
92,200.48 15,546.68
107,747.16
111,277.21
95,158.31 16,283.53
111,441.84
(164.63)
111,277.21
7114
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STATEMENT OF USES OF FUNDS BY PROJECT ACTIVITY
Statistical Capacity Building Project IBRD Grant No. TF097400 for the periodfrom 29 October 2010 to 10 February 2012
In USD
Actual
Project activities Reporting period
1. Provision of technical assistance in methodological improvement 77,744.13
2. Provision of training of field staff 30,003.03
107,747.16
Statistical Capacity Building Project SiJecial Purpose Financial Statements
Cumulative to Date
77,744.13
30,003.03
107,747.16
For the period./i"om29 October 20IO 10 If) February 2012
Planned
Reporting Cumulative period to Date
89,136.00 89,136.00
30,864.00 30,864.00
120,000.00 120,000.00
Variance
Reporting Cumulative period to Date
(11,391.87) (11,391.87)
(860.9TI (860.97)
112,252.8'!} (12,252.84)
l<//4
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SUMMARY OF SUMMARY REPORTS AND SOEs
Statistical Capacity Building Project IBRD Grant No. TF097400 for the periodfrom 29 October 2010 to 10 February 2012
InUSD
App.N Total
2DA 39,213.36 3DA 48,030.47 4DA 7,914.48
95,158.31
Statistical Capacity Building Project Special Purpose Financial Statements For/he per;od./i"om29 October 2010 to 10 Febrllary 2012 9//4
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STATEMENT OF DESIGNATED ACCOUNT
Statistical Capacity Building Project fBRD Grant No. TF097400 for the periodfrom 29 October 2010 to 10 February 2012 fnUSD
Designated Account
Currency
Account number
Bank
Location
#
1 Opening Balance as at 29.10.2010
Add:
2 Opening discrepancy
3 IBRD Fund advance/replenishment
4 Less: Refund to IBRD from DA
5 Outstanding amount advanced to DA
6 Closing balance as at 10.02.2012
7 Add: Amount of eligible expenditures gaid
8 Add:Service charges (if debited into DA)
9 Less: Interest earned (if credited into DA)
10 Total advance accounted for 11 Closing discrepancy( 5)-( 1 0)*
IBRD Grant TF097400
USD
900000903436
Treasury
1 Meliq Adamyan Street Republic of Armenia,
0010
29.10.2010-10.02.2012
-
-100,000.00
(4,841.69)
95,158.31
-
92,200.48
-
-92,200.48
2,957.83
* Discrepancy represents amount transferred into escrow account on 31 January 2012 (Note 3).
Statislical C'apaciZ"ll Building Project SJJecial Purpose Financial S{(Jtelllcnls For tile periodji-ol/l 29 October 20I() to I()Februm)' 2012 101/4
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NOTES TO THE PROJECT SPECIAL PURPOSE FINANCIAL STATEMENTS
Statistical Capacity Building Project fBRD Grant No. TF097400 for the periodfrom 29 October 2010 to 10 February 2012
1. General information
1.1 The Projectjinancing
According to the Agreement signed on 29 October 2010 between the Republic of Armenia and the International Bank of Reconstruction and Development (the World Bank), acting as administrator of the grant funds provided by multiple donors under the Multi-Donor Trust Fund for Statistical Capacity Building, IBRD provided Grant No. TF097400 in the amount of 100,000 United States Dollars (USD) to the Republic of Armenia. The grant was provided for implementation Statistical Capacity Building Project (hereinafter Project).
The Grant Agreement for TF097400 became effective on 29 December 2010. The closing date of the Project is 31 December 2011 with the application submission deadline grace period until 30 April 2012.
1.2 Project objectives
The objective of the Project is to support the Republic of Armenia in the preparation for the successful implementation of the 2011 national population census and to make further progress in the strengthening of it statistical capacity to meet growing information demand of its society.
The Project consists of the following components: Part A: provision of technical assistance in methodological improvement, including mapping, design of questionnaire and its content, listing building and houses, developing of organizational plans and their distribution by communities and settlements throughout the country. Part B: provision of training of Field staff (registrars, territorial coordinators census unit managers and assistants, supervisors and enumerators) on coders keying and processing and analysis.
1.3 Budget
One category of expenditure "Goods, Consultant's Services, including Audit, and Training" is determined with 100% Grant coverage exclusive of taxes. Taxes are covered through the Government of Armenia (GoA) cofinancing.
IBRD Grant TF097400 GoA Category 100% exclusive of taxes 100% only taxes Total
USD USD USD Goods, Consultant's Services, including Audit, and Training 100,000.00 20,000.00 120,000.00 Total 100,000.00 20,000.00 120,000.00
1.4 Project Implementation
The Project is implemented by Foreign Financing Projects Management Center (FFPMC). The address of the FFPMC is: Melik Adamyan Street 1, Yerevan, the Republic of Armenia.
Statistical Capacity Building Project SJ}ecia/ Purpose Financial Statements For the period./i·olll 29 October 20IfJ to 10 .Fehrllary 2012 11/ 14
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2. Summary of significant accounting policies
2.1 Preparation and presentation o/financial statements
The special purpose financial statements of the Project are prepared in accordance with the International Public Sector Accounting Standard (lPSAS): Financial Reporting Under the Cash Basis of Accounting, issued by the International Federation of Accountants (IF AC) and presented in accordance with Financial Management Manual for World Bank Financed Investment Operations (March 2010): RM 3 - Financial Reporting and Auditing.
The special purpose project financial statements consist of:
Statement of cash receipts and payments, Statement of financial position, Statement of uses of funds by project activity, Summary of Summary Reports and SOEs, Statement of Designated Account, Summary of significant accounting policies and other explanatory notes.
The summary of significant accounting policies applied in the preparation of these special purposes financial statements are set out below. These policies have been consistently applied to all the periods presented.
2.2 Reporting period
These special purpose financial statements cover period from 29 October 2010 to 10 February 2012. As at 10 February 2012, the Project is closed and reimbursement applications are submitted and approved.
2.3 Cash basis 0/ accounting
The special purpose financial statements are prepared and presented using the cash basis of accounting. Cash basis means a basis of accounting under which transactions and other events are recognized only when cash or its equivalent is received or paid. Financial statements prepared under the cash basis provide information about the sources of cash raised during the period, the purpose for which cash was used and the cash balances at the reporting date.
2.4 Reporting currency
The Project financial statements are presented in United States Dollars (USD).
2.5 Foreign currency transactions
Foreign currency is a currency other than the reporting currency of the Project.
Project accounts are maintained and transactions are made in USD and Armenian Drams (AMO). Transactions denominated in AMD are translated into USD as follows:
Statistical Capacity Buildillg Project SIJecia/ Purpose Financial Statements For the periodji'om29 October 20In to In Fi::b/"llCII)' 2012 /Y /4
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Contributions of the Republic of Armenia expressed in AMD are translated into USD at the average exchange rates issued on the date of contribution by the Central Bank of the Republic of Armenia (CBA). Payments expressed in AMD are translated into USD at the average exchange rates issued on the date of payment by the Central Bank of the Republic of Armenia (CBA).
The exchange rate defined by the CBA as at 10 February 2012 is USD 1 = 388.69 AMD.
2.6 Taxes
All applicable taxes are paid in accordance with tax regulations of the Republic of Armenia.
2.7 Cash and cash equivalents
Cash and cash equivalents comprise bank accounts balances and cash at escrow account.
3. Escrow account
Escrow account is opened at HSBC Bank Armenia to pay for the audit service contracted. As at 11 April 2012 the amount was not paid.
4. Funds
Financing under IBRD Grant No. TF097400 was provided through the following disbursement methods:
29.10.2010-Method 10.02.2012
SOE 95,158.31
Total 95,158.31
5. Project budget management
Cumulative Expenditure as at 10.02.2012 Budget Variance Execution
Category USD USD USD 0/0
Goods, consultants' services including audit, and training 107,747.16 120,000.00 (12,252.84) 90%
Total 107,747.16 120,000.00 (12,252.84) 90%
6. Liabilities and receivables
As at 10 February 2012, the Project has no liabilities and receivables under concluded contracts, except the audit service for which the escrow account is created (Note 3).
7. Non-reimbursed expenditures
As at 10 February 2012, the Project has no uncovered reimbursement application or expenditures that were due to be reimbursed by the relevant funding sources.
Statistical Capacity Bllilding Project Special Purpose Financial SwtellIents For/he period/rolll 29 October 2nJf) to In February 2012 13114
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ANNEX 1. RECONCILIATION BETWEEN THE AMOUNTS SUBMITTED BY THE PROJECT AND DISBURSED BY THE WORLD BANK
Statistical Capacity Building Project IBRD Grant No. TF097400 for the periodfrom 29 October 2010 to 10 February 2012
InUSD
Category
Advance
1.Goods, consultant's services, including audit, and training
Total
Statistical Capacity Bllilding Project SjJeciai Purpose Financial StCltelllents
Application N
1A 3DA 4DA Refund
2DA 3DA 4DA
For tile period/i'oll/ 29 October 20I() to If) Febl"ll{}/J' 2012
FFPMC WB Difference
50,000.00 50,000.00 (37,243 .83)
(7,914.48) (4,841.69)
50,000.00 0.00 39,213.36 39,213.36 -48,030.47 48,030.47 -
7,914.48 7,914.48 -95,158.31 95,158.31
145,158.31 95,158.31
141/4