Financial Attest Audit Report on the Accounts of Sindh Irrigated Agriculture Productivity Enhancement Project (SIAPEP), Hyderabad IDA-assisted Loan No.5604-PK Agriculture, Supply & Prices Department Government of Sindh for the Financial Year 2022-23 AUDITOR GENERAL OF PAKISTAN ar -4 TABLE OF CONTENTS Sections Page No. Preface List of Abbreviations iii PART - I Project Overview 03 Auditor's Report to the Management (Audit Opinion) 05 Financial Statements 07 PART - II Management Letter 17 Executive Summary 21 1. INTRODUCTION 23 2. AUDIT OBJECTIVES 24 3. AUDIT SCOPE AND METHODOLOGY 24 4. AUDIT FINDINGS 25 4.1 Organization and Management 25 4.2 Financial Management 29 4.3 Procurement and Contract Management 33 4.4 Construction and Works 37 4.5 Monitoring & Evaluation 41 4.6 Sustainability 42 4.7 Overall Assessment 42 5. Conclusion & Recommendations 43 PART-Ill Follow Up of Prior Audit Recommendations 47 Acknowledgement 49 Annexures 50 1 ms Abbreviations and Acronyms AWP Annual Work Plan AFS Annual Financial Statements AGP Auditor General of Pakistan DAO District Accounts Office DGAEWM Directorate General Agricultural Engineering & Water Management EA Environmental Assessment EAD Economic Affairs Division EIA Environmental Impact Assessment ERP Enterprise Resource Planning FOs Farmers Organizations FO Field Officer FY Financial Year GOS Government of Sindh GRM Grievance Redressal Mechanism HEIS High Efficiency Irrigation System IDA International Development Association IPSAS International Public Sector Accounting Standards IFR Interim financial Report IT Information Technology IUFRs Interim Unaudited Financial Reports MEC Monitoring and Evaluation Cell O&M Operation & Maintenance OFWM On Farm Water Management PAD Project Appraisal Document PCPL Precast Concrete Parabolic Lining PD Project Director PDMA Provincial Disaster Management Authority PIU Project Implementation Unit PSC Project Steering Committee PSIAC Project Supervision and Implementation Assistance Consultants SAP Systems, Applications and Products SIAPEP Sindh Irrigated Agriculture Productivity Enhancement Project SSC Supply & Services Companies SOPs Standard Operating Procedures TOR Terms of Reference USD United State Dollar WCA Water course Association WMO Water Management Officer WSIP Water Sector Improvement Project & & 닐 PREFACE The Auditor General conducts audit subject to Articles 169 and 170 of the Constitution of the Islamic Republic of Pakistan 1973, read with section 8 and 12 of the Auditor General's (Functions, Powers and Terms and Conditions of Service) Ordinance 2001. The Audit of Sindh Irrigated Agriculture Productivity Enhancement Project Hyderabad (SIAPEP), International Development Association (IDA) assisted Project Loan Agreement No. Cr.5604 PK was carried out accordingly. The Directorate General Audit Sindh Karachi conducted audit of the Sindh Irrigated Agriculture Productivity Enhancement Project Hyderabad (SIAPEP) Agriculture Supply & Price Department; Government of Sindh funded by IDA Credit loan No.5604-PK during November 2023 for the Financial Year 2022-23 with a view to report significant findings to stakeholders. Audit examined the economy, efficiency, and effectiveness aspects of the Sindh Irrigated Agriculture Productivity Enhancement Project Hyderabad (SIAPEP). In addition, Audit also assessed, on test check basis whether the management complied with applicable laws, rules and regulations in managing the project. The Audit Report indicates specific actions that, if taken, will help the management to realize the objectives of the project. The audit observations included in this report have been finalized in the light of discussion with project authorities during exit meeting. The Report consists of three parts. Part-I contains Auditor's Report (Audit opinion) and Financial Statements. Part-11 contains Executive Summary, Management Letter, Audit Findings and Recommendations and Part-III contains follow-up of prior audit recommendations. The Report has been prepared for submission to the International Development Association in terms of Loan Agreement IDA Credit # 5604-PK. (AK= ran Ali tshimi) Director General Dated./A4 2023 Place: Karachi 41. PART - I 1. PROJECT OVERVIEW 2. AUDITOR'S REPORT TO THE MANAGEMENT 3. FINANCIAL STATEMENTS 2 PROJECT OVERVIEW Name of Project Sindh Irrigated Agriculture Productivity Enhancement Project Hyderabad. Sponsoring Authority International Development Association (IDA) Agriculture & Supply Department, Government of Sindh (GoS) Executing Authority Director General Agriculture Engineering and Water Management Hyderabad Loan No. 5604-PK Total Project Cost as per (PAD) USD 242.20 Million IDA-Loan No. 5604-PK USD 187.00 Million Date of Commencement. 21.08.2015 Actual Date of Commencement 21.08.2015 Date of Approval 20.03.2015 Loan Closing Date 31.12.2022 Date of completion (as per PC-1) 31.12.2022 Expenditure during financial PKR 9,385.110 Million Year 2022-23 Progressive Expenditure PKR 32,944.210 Million up to 30th June 2023 3 ヤ AUDITOR'S REPORT The Project Director, Sindh Irrigated Agriculture Productivity Enhancement Project (SIAPEP) Hyderabad Auditor's Report to the Management We have audited the financial statements of Sindh Irrigated Agriculture Productivity Enhancement Project (SIAPEP) that comprises Statement of Receipts and Payments for the Period fromIst July 2022 to 30th June, 2023. Management Responsibility It is the responsibility of project management to establish and maintain a system of internal controls, prepare and present the Statement of Receipts and Payments in conformity with the requirements of Cash Basis IPSAS, Financial Reporting under the Cash Basis of Accounting Standard. Auditor's Responsibility The responsibility of the auditor is to express an opinion on the financial statements based on the audit conducted. We conducted our audit in accordance with the International Standards of Supreme Audit Institutions. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. The audit process includes examining, on a check test basis, evidence supporting the amounts and disclosures in the financial statements. It also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion: a) The financial statements properly present, in all material respects, the cash receipts and payments by the project for the year ended 3 oth June, 2023 in accordance with Cash Basis IPSAS, Financial Reporting under the Cash Basis of Accounting Standard. b) The expenditure has been incurred in accordance with the requirements of legal agreements. Dated: 11,q!9- /A-2023 (K A m r a i s mi) Place: Karachi Director General 5 � б ANNUAL PROJECT FINANCIAL STATEMENTS For the Financial Year Ended 30th June,2023 � Siмdb iгг�¢�гtад Apr�cultura ProlйiCt�vlry Eпhancamant Prpgact �8Т�1РЕР) 16д Gryд�# Ир, iiдtAK , Atre� ег снА йкмЕКг ине Квут.пlг ср �гг vгк е мiгд ,iиМ }д, юr7 rrюttxb Trюlt.гx "` г.ипм.+им NгrwыuqFrг'^*+'�Ч в+�мвв4(zи�i 1окмМ�гnМннгвl К*l'�МггуfМга ПкммwNаМ�вИ Егч*+г+вb� Се.вммtthqвл гwги �.мnWlMewNвt rwрвв C�wгои,ayrre�вet гнув Р_CCreAf4 иывг E..k+r.dwвvвtarce • �0�'йдгlд �''j Eta!М 5 2.r2tбцг5iд M1� дlдt2д2бд9 _....-�.-� ТдгW3.238аt2.._..�"-. � GO5 i5д�лга Ю 5ма+1 i 3 463 SJ9 а)С _ дад Ч t fЮ0 д 1 F1F abt 5`�3 Т4ТдlRЕСЕЯ�ц•4 L1It.015.i1! 2.дil.i1t990 t.11t.1iLU1 Чд,Ч1�W4 Тl,1li.ii5,al2 4t1R46i,l8д IL� P�fiMENtS Сг.tVаа�вх Т ь6384в71I5 - •гздд3,'S02 . �д725li?дд� - Gтда д %Э3Л35а3 � в742'S6/2 . 7МТ2Удr'вй • �tмwв+i°сг+Sггисгs д З+GвФС2дд • I10.г%?i'SG - 1.1М54дЧТ • Т.ммэqs м0 г) +а2-`�S7 17 aC� 5t3 - .AB� 2з? pqt - ��+агаглгпw (3pxmrq Cvu г� � ауд дуs ttS ? да1 Sfa tpp 3у7 5sд гд7 .'в7 W5 аю 7 7ад дt9 tзуг 5 вt! 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CtfS � SM/tSOOOt - ЕtдG.хц,00д1 - tf21.d♦i.д72} СамNЕwМУен 12 с:д271.t}д . д,t07.W-5Sд . iTд.2T1,2f0 ц.17[,ард гм +гя�пк�r�л мwэ+лг* м+�гq'r им �ч нч.я Ем..т . л.м"ь в � 1 ; Р 1 Wггсlаг РИ • 11вд0 Ny�FerдCad 8 Sindh Irrigatod Agriculturo Productivity Enhancorriont Projoct (SIAPEP) DA Credit No. 66"PX Statement I C sh Receipts and Payments For th: YX Ended Juno 30. 2013 FY 2022-23 PY 202J-22 Recelplat (Payfflorils) Paysterill by IhW ROCOlptivipsymelds) I'llyff"s by Third ft"IPW (fty-fills? 0*01116011111111 by Third commiled by project painiss Controlled by Project Peru" controilod by Project piroet Notes Extornal Assistance - IDA World Bank GOS (Salams to staff) 6,1176.464,m 5 E TOTAL RECEIPTS - A 848,441,000 2o,196,233.412 6,176A$4.864 LE33: PAYMENTS Ovilft(ks 7 4,636,943,315 4,715,957,502 119,725,1119-1,8911 Goods a 989,235,833 470.315,613 3,047,229.740 Consultancy Services 9 340,400,290 370.171,530 2,130,809.447 Trainings 77,162,550 71,401,512 363.217.091 Incremental Operating Cost 499.854.105 2,841,514,000 397.529,107.L____Z42,085,000 1 2,249,8`13,094 1 5,427,242,884,1 TOTAL PAYMENTS 6,643,595.099 8411,5114,000 6 026,3811,264 742,085.00 27,616,9 .2 6,427,24ZU4 (4,422,666,440) 26,126,000 3.264,901,435 106.356,000 679.2711,2110 749.211,972 Increase/ (Decrease) In Cash (4,422,60%4410) 28,125,000 3,264,901.435 106,356,000 679,271.210 749.211.972 Cash at Beginning of Year 6.iol,836.650 1,936,936,216 Balanct SurranderedlUpsed- (28.126,000) (106,356,000) (721,006,972) GOS Cash at End of Year 12 679.271,210 5,11011,1136,650 679,21111,210 'm 28,126,000 Tre accompanying Wes form an inlegrad pan of those onencia statements I Piplect Director PIWAPEP Hyderabad CamScanner � , � 1 1 �... . . < .. 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