s~cretary Ministry of Environment and Forest, Bangladesh Secretariat Dhaka.

'SRE

I. We have audited the accompanying Financial Statement of "Clean Air

and Sustainable Environment Project (DCC Component)" financed

under IDA Credit No-4581-BD as at 301h 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 have conducted our audit following 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 presents fairly in all material

aspects, the financial position of "Clean Air and Sustainable

Environment Project (DCC Component)" as on 301h June, 2014 and

the result of its operation and cash flows for the year then ended in

accordance with the cash basis of accounting followed by the govt. of

Bangladesh.

IV. Opinion Status: t: nqualified. r-:; ~~<l

L9 /:t f '1 (Md.Sofiqur Ruhml\l'n)

Deputy Director For Director General

Foreign Aided Projects Audit Directorate

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.-·

Clean Air and Sustaina ble Environment (CASE) Project

.J~C C uN CC -. ""'-'u'.: '. ag" Bt il ' r o ' Lev t: l Fu ba r,cJ ;) ;; "·1000

Project Financia l Statem ent

A, 1 , r.~ 2 ".l

Taka w a -Resources Notes . , Cumu lat ive Prior Current Period Cumulat ive

Period Current Period

I'-' v~· . .,. . ' Ba . g • r-;t11 '\, •"( _!f .. l 3 JC, .JU 225 00 52 5.00

' ft.,.. ... Jr·.e ~~ - • PJrt e• I ~ 21 4!S :- . ,;: _4 :: .17 .9 729 .18

Ot i' ;, Res l.. , c:::~ 3 .l4 .27 : .OS 15.32

Ot· 111 r g C s· Ba Ja ncp 4 295 . .l

TOTAL RE SOURCES 11,801. 28 8,763 .66 20,269.50

EXPENDITURE AND CASH

,.,,, e· 5' ~ ·~ I 1: z: -.64 J3 .o9 J

) S' J 'f Sa r·, l 35.94 11.35 4 29

;., . dn~...cs I I 40.52 14 .2 : 54 / 3

Or..•~'" ot lf""'.:' C sr

I 1 ~ 7' .0 2 5 71.9 7 l 742 .99

r rt: .. . _o:.Js .:>S3 _c I 55 3 : . .h"""' r------- - -- •. , s ns= • : 5 6·' 1 c:~ l .. o~-. .-,o r A- ,ft 7 23 :' " 1

I ~ L.- 4 4

Total Expend ture I 11,491 .57 6,878.41 18,369.98 -

Depos it ed sale eroceeds l I 14.27 ' . 14.27

To ·a I 11,505.84 1 6,8 78 .41 18,384.25

Clos ing C.:. sh Ba l a n ce~ I fl'L ,r A, ~r t _I

21 9.b..: ; : 661 93 ! -.Jr: •ra• • g .\- ..tnt (R · I 1 66: en A--· \,oot t C .. r ~. ~ r " •. 2 95 I 75 55 222 .27 1 '2 .27

\.Jo- · a r g ·, un'. GC B) I lLS I .. :}

Total Expendi , u re and Cash 11,801. 28 I 8,763.66 1 20 269 .50

(Engr. M d. Shehab Ullah PEng)

Pr vje ~ · ::, 'eCt ..;r

- .'l.S; ,.> '"' • =. .... c C e ·

Clean Air and 5 JStai nab le Env ironment (CAS E) Project

Q ro ak ~ ~• t f Cor po t • on orttj: cnen t

'Ja·ilr Bh a n ,Level 1 ... Fv loa a Dnaka -lCXlO

No•es to f inanci al sta tements

As o n 30 June 2014

1. Govern tment of Bang a des'">

- •• :,, -rte • Jl B ~g aJt h to o." j () B s >nart! of el t!g ote p ' uJ eCt e pend tu re ,, as spcc, f ted

.. t • " •d ,~ ar· LJ L.'t> oelo [Jrn.,., t P o~r-o

' .:PI • <I -~- uoiO W cd , t a ka

Part iculars

r I tHJr > • ""!> bv GOB

~"< F...- t tJ' J > r B I Tot ~

2. Lo a., 'rom Deve ·opment Pdrtn er .

~e for eac" o1 the or3J ec t Any allocated r.,mds that have

be re turne t o GOb GOB contribu tion to t t project ~ ince

Inception to 30 fo r the year Inception t o 30 June

June 2013 2013-14 2014 3:)() 00 22 5.00 525 DO

300.00 225.00 525.00

p , . .. Age D- .1. 1- •. d<' d f ,r l t, tr ,.. JJ'OJt!Ct t ;) , .> r it s st-. n: of elig:bfe proJeCt

e p~ • 1u ~ • .,e~.- tuc ••• •ct r" ~· · ~ •p d to ' ·ter n to a De t!l oprn n t A ·en y IDA a ter t he cor cu , ton of : e

o ~ ·., r ce• J 3W' b, t• e pro ec r accor dnce w•n· · e fo t,owong V"v .tha•aw al proceaures (In ' c aka )

Par t tCUr rs I Incep tion to 30 f or th e year Incept ion to 30 June

June 2013 2013-14 2014 - ::;.,., : A.J .,ne t.> I 2058.75 - 2,058 .75 '

- I PJ,!Ti (:J '"'" -~ 9.4:8 26 8 2"2.17 17,670.43

' !-----To:al 11,487 .01 8,242 .17 19, 729.18

3. Othe r •e>ou rc c:~

" '-t L f • < F ~ ov· ... tl

Part icu lars Inception to 30 f or the yea r Inception to 30 June

June 2013 2013-14 2014

' .,

~~~ ,Jic: pr ~t:t!'O tr tl! ~ . 4 i. , ! : OS 5 32 - ·

I ' - ~ ' Tota. 14.27 1.05 15.3 2

4 ( J ·"

Q 11 ac , "'" t bal K a • n t 0· re 0 . " g r 1, hoclr ·~ ept at ~or al i Ba. k agor

.. ~ - ~

Total

l h t-' d 1 ~ c: , _ anc.::J • IB- Ban tnteres· a 11 -ady depo:; ·•ed inta 8a ng.3de d3n~

111, l c ,Q ~... -t .... 1 ;\'lCe .-.-~"P. as ' l.; VJ r iac Ta a)

P.; rt iculars Inception t o 30

Ju ne 2013 · A,,c "

. £;.,_. .. r'A 219 d9

jr : LU r ,. t ... ~ .3:: , 5.:.

' g~ ~u t 1...! ') B

to/~- \q \ 0\ rl? r

295.44

for the year Incept ion t o 30 June

2013-14 2014

1,661.93 1,661.93

21.2 .2" .,22.27

1 05 ..us 1,885.25 -- 1,885 .25

( /d& .g · \~ '7~/':"

(Engr. M d. Shehab tJIIa h PE ngJ

ProJect .Jtr ect or

CASE ProJect DC~ Lompor.en

\~

udit opinio OE

We have audited the statement of expenditure (SOE) of the "Clean Air and

Sustainable Environmt~nt J•roject (DCC Component)" for the year ended 301h

June, 20 14 submitted to the World Bank for reimbursement of expenditure m

accordance wi th the IDA credit financing agreement date 27 May, 2009.

The audit was conducted following International Standards on Auditing.

Accordingly, it included such tests of the 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.

rawals/

The particulars of withdrawals on the basis of SOE up to 301h June, 2014

under IDA credit no. 458 BD as submitted to the audit party is attached. Appendix

-SC.

• • p1010

In our opinion, the statement of expenditure can be relied upon to support

the expenditure incurred for the purposes of the program as specified in the

particulars of withdrawal application.

-~C L 9 R "-/ LJ

(Md. Sofiqur Rahman) Deputy Director

For Director General Foreign Aided Projects Audit Directorate

l'f< uuJ lo r thP year !l! lOU ?0 11\

V. ithd w a ~p phf ation (S t'l }

CIPan Air & ';u -; t,unabl v Lnv iro nmc nt (L.£>.5£-) Pro ject DCC co mpon ent I l/\ ! I lit t i I

SLJtPnw n1 ol Wi t hdrwal dpp lit ati un and Repli 11bhnwn1

(SOE & Non 50E)

Wtthdrw "' UP ' I ·"•1!1 (Non• SO\ I " PI tflil · I

N,

""'' -1 l.~o tHM'i\ \1• t v h ~ Tr ~t n i n~ t >nt·r,, t i II! ~-· \u!J r .~tT \\'o r ~ -r(i~•l1d S Service fr4 iflif1 J [ 0; ro tinr r_ \ ui>- r ..... f••t >l(ll ,oir<o}

( II

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898.77

l l h

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n o a ~ j ~·

' ' ---~-u __ 3_9.~ 956.17 1 .,,9 17.2 1

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l !_ _ _: __ l , I 'I

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l. 3 .,

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-500. Jb ~o2 n

j! ' l J 11

o~ ':l 4 / 69 1 < .

81~ 1)/ e ~ q

L._ ___ _l _______ . _ 7,602.14 8, 559.51

\&I .~~-:-~' \1\

ll h ~"~••or Ahame<l)

tna n:•,tl M tn ,1g£>m ~nt -:.p ~·,,,,t•-. t

/( \, ~ ~ '~<: ~1:- 1 ~(."/ ~/ - - ~ t.)~ -~~~~~!; ,l{~~ \~ \~ ( \~~~y:

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1}.42 Re -c la\!n V.J. ~\ ' ~

1} 8~ I k Cid>'" W I~ -,~-1

:~)\ _____ ,.,m --(0001

01)0

311 ~4

:~r~,lg (Md. ~h,-1'-lf!llatl, PFtrl:l

r•rc>J,!H Oir.-•ctor

( CI S€ PrOJeCt,

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OSf ( & {lN( (O rY)pon~r H

,q·

uditor's Report on Special Accour t

01. We have audited the Special Account Statement of "CicCJ n Air and

SustainabJe Environment Project (DCC Component)" for the year ended

30th June 2014, under provision of IDA credit No. 4581-BD dated: 27 May,

2009.

02. Our audi t was carried out following international auditing guidelines.

Accordingly our audit includes such review of systems of internal controls,

tests of the accounting records and supporting documentation, verification of

account balances and other auditing procedures that were considered

necessary under the circumstances.

03. In our opinion the receipts were properly accounted for and withdrawals

were made for the purpose of the project in accordance with the credit

agreement and the above special account statement gives a true and fair view

of the beginning and ending balance and the account activity for the year

ended 30 June, 2014 on the basis of cash deposits and withdrawals. Details

arc attached.Appendix-SD.

<~r~~ 2 9 /:? -; '1

(Md.Sofiqur Rahnian) Deputy Director

For Director General Foreign Aided Projects Audit Directorate.

Specia l A ccoun t Statement (CONTASA)

r · r ; •;r ~'l r i?

c '?

Part- A Account Activ ity

ti eg ~ ng tal r r .-( 01-07-2013)

Add

r:---"" o ~r Js.tc:J b, IV ' j 13a k

T ., ! '!?H~~t !::' :3 .. g , . :J>-'fl S• lt:d

- · r t ~ ' ly • • fc' • IOC l OJ~' I':'

1--Ded ucted

I ~ , a~ - - J; It dralll! a '

T t. ... ,r ., ' n,_ L.t d J ~

Endi ng balance (30-06-20141

r 3 ~:..,. .J ~t

gr t: exct! r d.t ~ . ,

or''O ~;r · N h dra . ~ ,

3J tn ,t.. ..- 2014.

~ 40000537

Sonali 8ai1K Lim ted ,

Nagar Bra ban Bra'1ch, Fulbaria, Dhaka.

4581 -BD

BOT

Taka in Lac

219.89

8,242. 17

1 OS

6 800.13

1,662.98

Project o ·recto r

CASE P'oiect, DCC Cc mponen·

Ao nd x-5 :

part- B Account Reconciliation :

I Taka in Lac

2. . D, mourv aJva K ee o by VV vr u Ban ~ I 2 G58 T I

2. Less t o a amo un r ~co vered by Won d BanK : 8.86

3 cqua s pre)ent ut s.andiog a,.,. oun t adva nce j t o ti-]e Spec a accou r t 2,039 .89 ,· f s ·a 1 ea r erd 1 3 ~ 06 ~ o;_ 1

I

4 ~ .... d, ng t d 3 '1 c vf SO"'C a 4CC(. tnt t ' ~ a' ,ea• ,,..., >"d 30-.;6 2014 1 &62 98

I

5. Plus A "fl-. , L -:I a ,...., ed an "V' yet cre j, ted at f seal year e d 30 6-2 )1 4

Applicat •on No. Am ount (In lac)

~ ! x-. Jr

I I

6. Plus a r ,..,· s w thd awa r and" • ye· Ia r P fl 37S.OJ

7.Less ··r ·~ ~ · ea r :"\ r~ 1 • r._ v d f' O n sr: ' a A ( "' . !. I ~

8. Plus ser. v ra · <' S ' n nc del .r es 5 aro 6 ar> ... ve ,

9. Equals total advance to Special Account accounted for at fi sca l year I 2,039.89

end 30-06-2014 .

r e_ ~ l..J ' e '~.- r

CASE Pro ec- C>CC C "'On r, r