Government of Nepal
Ministry of Agriculture and Livestock Development
Food and Nutrition Security Enhancement Project
GAFSP - Grant No. TFOA8013
Project No. P1643 19
Audited Financial Statements (Project Account)
FY: 2021/22 ( 2078/79)
Period: 16 July 2021 to 16 July 2022
Hariharbhawan, Lalitpur


S4  f  nhatic~
6Oement UWk
wall, Laaitp
Government of Nepal
Ministry of Agriculture and Livestock Development
Food and Nutrition Security Enhancement Project
GAFSP - Grant No. TFOA8013
Project No. P164319
Audited Financial Statements (Project Account)
FY: 2021/22 ( 2078/79)
Period: 16 July 2021 to 16 July 2022
Hariharbhawan, Lalitpur


.         2
GAFS  0 Grn  oT081
0
Poe No. Pl64319
*'-' "'/We 
Gov       '\ al
Audited Financial Statements (Project Account)
Period: 16 July 2021 to 16 July 2022
Table of Contents:
Report 1 Sources and Uses of Funds
Report 2 Designated Account Reconciliation Statement
Report 3 Statement of Expenditure by Budget Line-Items
Note 1   GoN Fund and GoN Reimbursable Fund
Note 2    Statement of Disbursement
Note 3   Statement of Expenditure (SOE)
Note 4   Statement of Advance to FAO
Statement of Designated Account


gs , .Report 1
Government of Nepal
,   *E               Ministry of Agriculture and Livestock Development
; F   ood and Nutrition Security Enhancement Project
mentO                    GAFSP - Grant No. TFOA8013, Project No. P164319
"11tre tL
Osecuri tiV''     Audited Financial Statements (Project Account)
A *ctAfanaVO  e
'     carbhawo,\'                       FY: 2021/22 ( 2078/79)
Period: 16 July 2021 to 16 July 2022
Summary of Sources and Uses of Funds                                                                                                                         Amount in NPR
Description                             Notes to Account  Cumulative up to FY:2020/21  Current Fiscal Year: 2021/22  Cumulative up to FY:2021/22
Budget Allocation:                                                         1,718,900,000.00          1,025,500,000.00             2,744,400,000.00
A. Opening Cash/lBank Balance
B. Sources of Funds
GoN Fund                                                                Note 1                     149,330,029.29             148,459,944.95               297,789,974.24
GoN Reimbursable Fund                                                   Note 1                     304,440,340.62              94,384,584.81               398,824,925.43
IDA Fund                                                                   Note 2                     265,315,367.12             580,645,075.46               845,960,442.58
IDA Fund Direct Payment (Advance to ILO)                                   Note 4                     196,966,972.20              36,906,818.68               233,873,790.88
Designated Account Replenishable                                           Note 1                                 -                          -                            -
Users' Group Contribution                                                                                                                    -
Total                                 916,052,709.23             860,396,423.90             1,776,449,133.13
Total (A+B)                                 916,052,709.23             860,396,423.90            1,776,449,133.13
C. Uses of Funds by Category
Category 1: Goods, Works, Non-Consulting services, Con.Services, Training,790,521638567.2,4,3,2.0
Incremental Operating Costs                                               Report 3                    769,097,502.18             633,835,627.12              1,402,933,129.30
Category 2: Matching Grant Under Part B.2 (c) of the Project              Report 3                     81,143,642.00             144,650,534.35               225,794,176.35
Category 3: Small Grant Under Part C.2 (c) of the Project                 Report 3                     65,811,565.05              81,910,262.43               147,721,827.48
Users' Grup Contribution
Total                                 916,052,709.23             860,396,423.90             1,776,449,133.13
D. Closing Balance (A+B-C)
Total (C+D)                                 916,052,709.23             860,396,423.90             1,776,449,133.13
Designated Account Statement
Particulars                             Notes to Account  Cumulative up to FY:2020/21  Current Fiscal Year: 2021/22  Cumulative up to FY:2021/22
1 Opening Balance                                                                                                 -              238,080,000.00
2 Fund Received from IDA                                                  Report 2                    424,715,567.75             495,722,923.60               920,438,491.35
3 Total Cash Balance (1+2)                                                                            424,715,567.75             733,802,923.60              920,438,491.35
4 Less: Funds Transfer to GoN Treasury Account from DA                    Report 2                    205,080,733.52             494,890,271.48               699,971,005.00
5 Less: Direct Payment from DA                                            Report 2                                -
6 Foreign Exchange Gain/Loss (+/-)                                                                     18,445,165.77              16,107,347.88                34,552,513.65
E. Closing Balance (3-4-5+6)                                                                          238,080,000.00             255,020,000.00              255,020,000.00
r. Jagannath                                                                                         d Bista
Project Direc                              S                            .
Sharada Pan ey        Er. Jagannath Tiwari       Nirmal Neupane         Dr. Gobind  rasad Sh               Ha'nP  ad Mainai                   Bindu Bista
Account Ofcer           Project Director     Under Secretary, MoALD         Secret  MoALD              Financial Comptroller General,    Deputy Auditor General
FCGO                             QA... ..


Report 2
Government of Nepal
Ministry of Agriculture and Livestock Development
p,oj aIA.   P    Food and Nutrition Security Enhancement Project
9ariharbha'N
Audited Financial Statements (Project Account)
Period: 16 July 2021 to 16 July 2022
Designated Account Reconciliation Statement                                                                            Amount in NPR
Particulars                             Cumulative up to      Current Fiscal Year:      Cumulative up to
FY:2020/21                2021/22               FY:2021/22
1 Opening Balance                                                                  -            238,080,000.00
2 Fund Received from IDA                                               424,715,567.75           495,722,923.60           920,438,491.35
3 Total Cash Balance (1+2)                                             424,715,567.75           733,802,923.60          920,438,491.35
4 Less: Funds Transfer to GoN Treasury Account from DA                 205,080,733.52           494,890,271.48           699,971,005.00
5 Less: Direct Payment from DA
6 Foreign Exchange Gain/Loss (+/-)                                      18,445,165.77            16,107,347.88            34,552,513.65
Closing Designated Account Balance at the end of Reporting Period      238,080,000.00           255,020,000.00          255,020,000.00
Amount in USD
Particulars                             Cumulative up to      Current Fiscal Year:      Cumulative up to
FY:2020/21                2021/22               FY:2021/22
1 Opening Balance                                                                  -              2,000,000.00
2 Fund Received from IDA                                                 3,765,507.40             4,144,081.99             7,909,589.39
3 Total Cash Balance (1+2)                                               3,765,507.40             6,144,081.99            7,909,589.39
4 Less: Funds Transfer to GoN Treasury Account from DA                    1,765,507.40            4,144,081.99             5,909,589.39
5 Less: Direct Payment from DA
6 Foreign Exchange Gain/Loss (+/-)                            _                       _                        _
Closing Designated Account Balance at the end of Reporting Period        2,000,000.00             2,000,000.00            2,000,000.00
r. Jagannath Tiwari
Project Director
Account Ofer                                                      Project Direct r


E. -2 4Government of Nepal
Ministry of Agriculture and Livestock Development
T                 Food and Nutrition Security Enhancement Project
Ponle  p   Audited Financial Statements (Project Account)                                                     Note 1
Period: 16 July 2021 to 16 July 2022
GoN Fund and GoN Reimbursable Fund                                                                                        Amount in NPR
S.N.                     Description                    Notes to     Cumulative up to     Current Fiscal Year:     Cumulative up to
[   Account       FY:2020/21              2021/22               FY:2021/22
GoN Fund                                                            149,330,029.29         148,459,944.95         297,789,974.24
Add: Source to be changed from IDA source                                                            .
A     Less: Source to be changed to IDA source
Less : Freeze/ Unspent Amount
Net GoN Fund                     149,330,029.29         148,459,944.95          297,789,974.24
GoN Reimbursable Fund                                               509,521,074.14         589,274,856.29        1,098,795,930.43
Add: Source to be changed from GoN Source
Less : Transfer to GoN Treasury from Designated                    205,080,733.52          494,890,271.48         699,971,005.00
Account
B    Less: Reimbursement Received
Less : Freeze Amount
Less: Source to be changed to GoN Source
Net GoN Reimbursable Fund                     304,440,340.62          94,384,584.81          398,824,925.43
C                                         Total (A+B)                    453,770,369.91         242,844,529.76         696,614,899.67
{Desianated Account Replenishable                                                                                          Amount in NPR
A     Funds Transfer to GoN Treasury A/c from DA                         205,080,733.52         494,890,271.48          699,971,005.00
B     Direct Payment from DA                          _
C    Less: Documented to IDA Grant                                       205,080,733.52         494,890,271.48         699,971,005.00
Net Designated Account Replenishable (A+B-C-D)                                                             T
r Jagannath Tiwari
Aco        f                                                                       Project Directr Project Director


о  �у   =у''''�'  '�' р  о,�                                                                                                                                         •Report-3
.                                             �/9�� `�q1ry е nt pt р� �,�           Mirtistry of Agricut[иге алд Livestock Development                                                                              _         �
у4(г���0° Sесш�lу E���Jc� �      FA dited F nanc вl5tat men�t,чnharo ect Ас ooдtet
йдlесt Mana9em �а"�QJ                     �г: zozii22 � го�в� ) J   )
��hдГbhaWa�'                        period: 16 7uly 2021 to 16 7и1у 2022
Statement оГЕх enditure (Ь  Вид et Line-Ilems                                                                                                                                                                                                 АюоwипиrА
�qa,                               ситпытт ед�п�енил иро екмо,� evzOгont ро7ап9>     л,а,а.1 в,юНы лаосчиоп еи: гОг1п:               е,рп,аlгип< ev: гоиlпг                               ватпк� в�ю�к                      с�вП�ыат�а еаргпам,п ир ю еиаогlц
шн иик  вwваг Еы. ипп паымриы,
Ка                                      1DA-СлМоlreгl     ФА-Cnnt                  IDA-СлпtОlпс(    ФА-СлN               1DA-CnMD1  i      ФА-СлФ                                                                         ФА-CnntDlrtct     IDA-Gлnt
СОЛ'          �)�N          ����   Тдв1     GpN                                         Тда1   CON   ��i1    gaмbшvbk          Таю1      Хо(еидНеl   Апютt           %             CoN         ��п5          ���а�   ToW
р.5лкпг    wи�ьПлаые
1               з              4              5               Ь   7        8            9              IO             11     24   ц              26              2]            28            т            70     31            32   73       34
2!1!1    Sa1ary                 38.799.81I.62         .               -   З$'799.811.62   21.300.000.00   .    -        21.300.00000   19.8л.527.65   -   -        19.ел.527.б3   93.32         1.421,д72Э5   6.68       3В.Ьл.339.27   -   -   58.Ьл.339.27
21121    С1оФiпg                  7о0.000.00          -               .          700.000.00   100.0ОО.Оо   -   -         400.000.00      310.000.00   -   -         3JO.OOO.OD   82.50          ]0.000.00   17.50   1.030.000.00       -    -   1.030.000.00
211з1    Locdplbwance             186.745.00          .               .          186.745.00   т0.000.00   -    -         2рр.000.00      136,070.00   -   -         13Ь.0]О.Оо   68.04           6].930.00   Э1.9]   32;В13.00         .    -   3г2,В15.00
21132    рсымs�Аllаwике       1.540,810.00                        -         1.5а0.в1000   800.000.00   -   -         800.000.00      ]Ьг,90Э.00   -   .         762,903.00   95.36           37.09].00   4.64   2,Ю1.]I300         -    .   Z,307.]13.00
211Эа    MaUngAllowвace       3.763,446.00        -               -        3.763.446.00   д.Н00.000.00   -   -      4.800.000.00   2,а95.780.00   -   -        2,495.780.00   52.00        2,304-г20.00   48.00   б.ц9.2360о       -    -   Ь.ц9.226.00
211д2    ORcie1'sOtliaAllawaгкe   521•Ь50.00      .               -          521.650.00   I00.000.00   .     .       100.000.00     -             -   .              -       0.00          100.ОООД0   100.00   521.650.00         -    -    521,630.00
2I2IZ    СопЬiЬиПолЬаапlрrnюаид        .          .               -               .         100.000.00   .   -       100.000.00     -             -   .               -       0.00          I00.000.00   100.00
�ю �                                                                                                                                              .                                                                                   .    .       '
21213    ���ы''ЫOLЯ11&�а          260.В0000       -               -          ц0.800.00   200.00000   -       -       т0.000.0о       Id8.z00.00   -   -         148.200.00   74.10           51.800.00   ц.90   д09.00000          -    -    409.000.00
22111    WafeвndElatriciry        1.Ь53,Ь07.I7    -          383.51690     2,037.IZ4Al   1.800.ОООАЮ   -     .      1.800.00о.00   1.173.ЬО3Э2    -   -        1.133-603Э2   62.98         ЬЬЬ,З%.ЬВ    3]02   2,787.г10.45        -   З8з.516.90   3.170.л7.35
циz    СоамПак,боП                    i,353.з39s1    -           вое.яSз.Вн   zlьzэlзэя   i.70o.000.00     -     -      1.]оо.ооо.оо   9ц,аяг.оо      -   -       9з2,а9г.ао   sa.as      ]ы.гоноо   4s.1s           zгв5.а31.л        -   а0$я53.в8    3-ояд.во5.з9
ц211    FudГorOlficid               78.479.36      -           75.479Э6      153.95872   100.00000       -   100.000.00   т0.00000     -            -   .             -      000          г00.000.00   100.00      7$4М36            -          75А]936   153.958.72
игlг   eocir«omcwpu<ро�               1.аоz44ь1а     -           ь.ав2.э75.7ь   $ьн4.вгьяо   z4oo.o00.00   -     s.]оо.ооооо   в.lоо.ооо.оо   й06о.]Ы.аз   -   5,2ья-з]ь.а1   7-зз0.13в.z4   яоsо       ]ь9.еь1.7ь   яsо   3.вь3.т]s7   �-     1г,151.]5zs7   1ь.о14.9ьо.14
гц13    VehiclahИinlпwиeEzpctt      1.609.99г.14   -          6.300.4.73.в]   7.9I0.435.97   ;т0.000.00   .       5.100.000.00   ].300.00000   1.910.1]50Ь   -   4.688.679.26   6.618.834Э4   А].Ь]   68I.I45.b6   9.33   3.540.167.т   -       10.989.1ц11   14.529.2%.3I
2ц14     ИsиппсеаадАаюиlЕрдыtв      Ыб.438.]З      -                -          Ы6.358.]З   I,000.000.00   -             -        1.000.000.00   70;]48.13    -   -         ]OI-]48.17   ]0.2]          297.251.8]   29л   1.319.г06.Вб   -            -   1.319.206.66
2цг1     Ё�tlПdУeп6�oolsmыntrnencc   2%.1%.93     -          ]а1.29д.87     1.0]9.а91.80   д00.00000    -         900.000.00   1.300.000.00   393.92i.00   -   898.%4.00     1.г94.888.00   99.61           5.11200    0.39   691,12U.93   -   1.ЬНг,25В.8]   2.374.379.80
гц11     GепегвlоаiосЕхраскг      3.163.161.74    -          7.5]6.391.17   10.739.574.91   З.ЗОО.ООО.ОО   -       2,000.00о.00   5.300.00000   3,293.10Че9   -   1.994.55642   S.гВВ.666.31   99.]9        11.133.69   0.21   6.45].293.63   -         9.570.94]39   1Ь.02$241.ц
2ц1i     Fидlьсайхршроц              51.117.00    -          293.В85.00      346.00200   гОр.000.00        -         200.000.00   400.00000       177.6]5.00   -   1]0.814.00     28$У89.00    ]2ц          111.511.00   г]88   168.79г.00    -          465.699.00   634.491.00
гцls     �ы.Чь�Е� к                  ань.лнsа     -          z2в2,о83.з5    з.lьв.е0t.в9   з.зоо.ооо.00    -             -        3JW.OW.oo     г.515.3во.74   '        '
A1��ро�'�Пс`                                                                                                                                                            3,515,бао.7д   ]ь.ц        ]a4.s19.zь   ц.л   3,аоz19я.гв    -         zzazoa3.э3 '   3.ьва.гвг.ьз
2ц19     OihaOPoceEкlкnnres          ]35.850.90   .          680.495]5      1.416.з46.65   800.000.00      -             -        800.00000       ]93•683.00   -        -         ]93.68300    9931            Ь.з17.00   0.79   1.5М.533.90   -          680.495.75   2,210.029.65
цi11   С°""i°"`>""д5°"'с"                szз4гz5   ц].г0i.ьо5.во   т.37г,загls   гь].ьт.3оо.т   sоо.о0ою   1ц.ооо.оо0.оо   ь.зо0.о0о.оо   131.воо.ооо.оо   -    12tьь1.ыхьь   s.аьо.о9о.оо   m,7z1.]1г.ьь   %.я1      д.07н-гв].з4   зоя   3г,34].г5   з7я.еьз.2ге.4ь   15.4зз,аз7.t3   з%.348.аtг.вь
32412    �    вПм вуstдп5 в:д                 -         .        484.9%.00        484.996.00   -   -        200.000.00           200,000.00                -   -       I%.50] 00      1%.507А0     9835            7.493 00   175   -   -          681-503.00               66130] 00
Soflнarc OpaalinH F ритs
ц313    Cmtrxlxrvicefx     16.461.319.15           -        978.42484     17.459.]43.99   I0.300.000.00   400.000.00             10.]00.00000   1q02$60800   -    39].140.00    10.i35.748.00   97.44          273.ц2.00    2.56   гЬ.509.92].15   .         1.Л5.56484            27.885.д9199
г2511   F'^Р1о5""ба"°о8Елу.пиs          0.00       О.Оо     1.332,51141    1j32.511p1   -     -           2,г00.000.00           ;т0.000.00    -             -    1.6]8.989.20   1.6]н.989.20   76.32          521.010.80   ц.68   -               -         3.011.500.6I   3.O1I.500.61
Ехрпдiацс ап skills
аг.•сЮрптlапараььс              оо0        о.оо     1б.вза.5оlьо   1ь,в3о,юtьо   г0о,оо0оо   -   24.ьоо-ооооо            г3.ноо.о0о.оо   150,5в7о5   -   1а-зн9,5веяо    1н,54о.п5в5   t4.]ь     ь,г5я.аг405   гs.г4    1so,5s7.o5         -      35-гт-ояо.ю              35Э70.ьn53
гцlг      и�ыв�м„ ие,апп,гк
шгг     �вгк�пFим+ак                 z%9.2вг.50        -        ьs,v4.357.ц   7zгоэ.ьзя.л   s.maooo.oo   -   го4.lоо.ооо.оо          тя.зоо.ооооо   2.ав1,3о4.05   -   138.39в.бья.93   1бо.вво.пЗ.яе   ]ь.в7     бв.419.zгь.ог   ци   5.д51.гвь.53    -     2n.ыzвг].w                цз.ова.41з.ь9
цszя   м�=<awкws                            о            о         53ояао     55о.9ааоо   -              -      3.4оо.оао.оо         з.аоо.ооо.оо      -           -      1.ы t.зб]о0   1.ы i.3агоо   агь9       ьлв,ь53оо   5г.з1   -                 -       2.vzzazoo        znzzazoo
22611    Eonimпug&Evвlwtoe             L'1ц3а.5          0       1ц83070.5     14.595.405.00   З.ЗОО.ООООО   -       7.700.000.о0    11.000.00000   ;гЬд.г2000     -        Ь.888.57400   9.152,]Ч.700   83.21        1.84].20Ь.00   I6.TJ   4.476.5545П   -        19.2]1.644.50      ц.74$199.00
ггьlг    Тпvс1�  с                        64030          0              0         64,030.00   700,00000      -               -         ЗОО,ООО.ОО      139,545.00   -             -         1д9,543.00   49.В3          150q55.00   50.15   21],575.00     -                   -   21Э,3]5.00
ти     м�.слиыклш                      13wно7Э           о      35яяео.l4    s.uz7вza   3•1оо.ооо.оо         -          1.ноо.ооо.оо   а.яоо.ооо.оо   zы 1дгь.ьо    -        1.67ядьэ.5о   3.э5од9о.т   вв.]я       5ая.аояго   и.ь   4.цt.азэ.%           -              5.ц1-5д1.ьд   я.4ь3.3лsа
GaatwoИвoгganvsnoл-         67%9ц5.85           0      ц3215518.9   3о1.18д.75д73   I17.500.000.00   -      361.100.000.00    478.600•000.00   93.086.531.O1   -      Э14.556.]т.97   d07.641.z3200   85.17   ]0.956.758.00   Ia.83      I6.O55.75b88   .       34].Л2.ц985   708.82].9%.7з
264I7    coMi9onil
GpihlGnntwotha                                                        7.754.760.00   -               -       76,800.00000     76.800.000.00      -             -       36Агб.л6.00   36А2Ь.лЬ00     72.95        г0.л3-гг4.00   ц.ОS   -                -        63.781.536.00   63.781.53600
2ь4ц       вгогаUт-гiидiбоп.l             0           0         л54]ЬО
3fl142   НоикАгМ                          0           0         9734559     9.733.559.00   -               -       6.700.000.00     6.700.00000                               5.801.ЭОо.00   5.801,ЗООА0    Вь.39          898.700.00   13.4I                 -        15.535.859.00   15.533.В5900
тоыыАсскПпигвПбва          14я,з3о.ог9.т      ц].т1-ьо5.а0   з9г,а91.ввь.ь0   ]99.оцдцья   lassoo.ooo.o0   1ц.ооо.ооот   7оя.з0о.а0от   1.о19.ноо.ооо.оо   138.д5я,яаа.я5   1иьсl.ьцьь   5аз.]n.457m   а54.Взя.огды   ез.аг   1ы.яьо.тs.зн   1ь.1а   zт.7в9.9]4га   з]9.вьэ.гzв.аь   9]ь.тя.э43.Ы   1.653.аьz54ь.э1
лоп-ггь�а�пы w�юиН
зlиг   го�wсмо                             о           0                  о         '   -   '           '            '           '             -             '             '     а.ао           -     о.оо               -         -              -               -
31121    Vehiclo                        о                0      71930150.г5   7I.930.150.ц   -   "   -            -               .                 '                 '                 -       0.00   -      ОАО    .             -        71.910.15035                               ]1.930.150.ц
31122    Machrtwrv&Тао1к                0                0      т554Э59.3Э    26.554.359.]3   -   I.000.000.00   2.500.000.00     3.500.00000   -   -                         3.408.954.га   З.а0$95д28    97.40   91.035.72   2.60   -   -        29.961.313.6                        29.%3.313Ы
111ц     FшniqvemdGлTVC                 0                0       Id888590I    14.888-39о.з0   .   -       2,200.000.00     2.200.000.00         -   -                         7,14$445.00    2.14$44500    97.66   51.553.00   23д        -        17-Оз7-035.10                       1].037.035.10
вика�ы «оо.,ьоа огсшмв
l1lб   build'ш8                         0                0       365608786    3.656.08786     '   -              -               -              .   .                 '                 -       ОДО                 -      0.00       -   -         3.65Ь.О8].еб                       3.65Ь.087.ВЬ
ТотlоГСврiЫВид8е1               0                0      1I702918].5i   1I7029187.54   0.о0   1000000.00     д]0000000   5]00000.00        0   0         3557399.г8          555ТЭ99.г8   `n.50           14г600.72   2.30       0   0       12ц8б58682                         1zzS86386.81
(ЪаМТоЫ            149.330,0292Ч        23].т1.603.В0   509,521.О7д.1а   916.05г.]09.ц   Ie5j00.000.00   1т.000.000.00   ]1i.000.000.00   1.Оц.300.000.00   148.459.А41.95   1цб6I.б2266   589.г]4.856.г9   еб0.Э%.4ц90   В3.90   165.10J.5]6f0   l6.10   т7.]89.994.24   179.863.228.a6   I.098.793.930.31   1.л6.449.133.13
�    r Jag�r�r�at� Ti�цar       �     ���
� ,                  �             ,                    ,            ��
д   рΡ+�......_             _.
-                            ��®•�        _�r�...._...                                  ,
J   �  , iJ�li'                     •--                                             �   в�гlдивзвга
Sharada Pant[еу                         .            Ес Jagaмath Tiwari   .      eQ   ирапе   Dr. Goбinda Р ад Shamla   Нагi Рг  ад Mainali   Deputy Audi[ог Generдl,
Account Officer   �       -                            Project Director   :   -   цпдег Sесгегагу (Асс.), MoALD  '   Secre   , MoALD   � Financial Сотр оllег General, FCGO  �   �                                       �
.   ........._...  ......__..........  _._..._ ........  ..   --    .  _   ..---  -   --- '        �-      � -   -   ... _ .. .  ..._ .      .   .       . . _...   ..........__. .  _..  . ......_ ...   ... . ...  ...... . ..........   .   ..  ..
- .   . . . .... _   OAG....                     '


Government ofNepal                                                                                                                 Note 2
ct                Nfinistry of Agriculture and Livestock Development
ent               Food and Nutrition Security Enhancement Project
e Live            Audited Financial Statements (Project Account)
curi
ana e                                FY: 2021/22 ( 2078/79)
a                             Period: 16 July 2021 to 16 July 2022
Statement of Disbursement                                                                                                                                                                                                     Amount in USD
Requested                                                                                            Disbursed
S.N.            W/A No          Curency       Amount          Fqv. NPR.       Value Date    DA-Advance                               2    Categories   3            Total (8-10)    Advance to FAO     Total (11+12)     Total Disbursed
1                2                3            4                 5              6               7                 8                 9                10                11                12                13                14
Cumulative as of Las! ITY 2020/21   USD           6,003,999.40    682,542,339.32                   2,000,000.00      2,284,995.40                             --           2,284,995.40      1,719,014-00        4003999A         6,003,9"AO
A. Cumulative as or Last Report     USD           6,003,999.40    682,542,339.32                   2,000,000.00      2,284,"5.40                                           2,284,995.40      1,719,004.00     4,003,9".40         6,003,999.40
B. During Reporting Period
I              DA-07          USD               71,364.40      8,456,681.12  23-Aug-21                                                                71,364.40         71,364.40                           71,364.40          71,364.40
2              DA-08           USD           1,767,706.09    209,473,171.28  20-Sep-21                          1,767,706.09                               -          1,767,706.09                       1,767,706.09        1,767,706.09
3              DA-09           USD             109,597.84     12,987,344.91  2-Sep-21                                              109,597.84              -           109,597.84                          109,597.84         109,597.94
4              DA-10           USD             584,925.13     68,933,426.31  4-Oct-21                                   -          313,245.61        271,679.52        584,925.13                          584,925.13         584,925.13
5              LJNCO03        USD              261,508.00     31,294,662.36  7-Oct-21                            716,594.00              -                             716,594.00       (455,086.00)       261,508.00         261,509.00
6              UNCO04          USD             765,538.00     91,366,960.30  8-Oct-21                                                                                        -           765,538.00        765,538.00         765,538.00
7              DA-11          USD              959,996.00    114,528,187.00  16-Mar-22                           959,996.00                                            959,996.00              -           959,996.00         959,996.00
8              DA-12           USD             650,492.53     80,511,460.86  7-Jun-22                            650,492.53                                            650,492.53              -           650,492.53         650,492.53
ITotal of Reporting Period (B)                     5,171,127.99   617,551,894.14                                     4,04,7111.62        422,843.45        11,013.92       4,860,675."        310,452.00       5,171,127."        5,171,127."
11C. Cumulative as of Reporting Period (A+B)      11,175,127.39   1,300,094,233.46                  2,000,000.00      6,379,784.02       422,843.45        343,043.92      7,145,671.39      2,029,456.00      9,175,127.39      11,175,127.39
Amount in NPR
S.N.            W/A No                           Requested                                                                                Categories  Disbursed
Curency       Amount          Eqv. NPR.      Value Date     DA-Advance             1                 2        1        3            Total  10)    Advance to  0        Total (11+12)     Total Disbursed
I L=             2                3            4                 5              6               7                 8                9        1        10                it                12                13                14
Cumulative as of Last FY 202.=/21                 6,0.3,999.40    682,542,339.32                 220,260,000.00    265,31                                                265,31"67.12                              82339.3     682,542,339.32
A. Cumulative as of Last Report                   6,003,9 9.40    687,542,339.32                 220,260,000.00    265,3M367.12                                          265 -5,367.12    196,966,972.20    462,282,339.32     682,542,339.32
R. During Reporting Period
I              DA-07          USD               71,364.40      8,456,681.12  23-Aug-21                                                             8,456,681.12        9456681.12                        8,456,681.12       8,456,681.12
2              DA-08           USD           1,767,706.09    209,473,1 71.28  20-Sep,21                       209,473,171.28                                          209473171.3                      209,473,171.28     209,473,171.28
3              DA-09          USD              109,597.84     12,987,344 91  2-Sep-21                                            12,987,344.91                        12987344.91                       12,987,344.91      12,987,344.91
4              DA-10           USD             584,925.13     68,933,426.31  4-Oct-21                                  -         36,915,994.92     32,017,431.39      68933426.31                       68;933,426.31      68,933,426.31
5             UNCO03          USD              261,508.00     31,294,662.36  7-Oct-21                           85754803.98                                         85,754,803.98      -54460141.62     31,294,662.36      31,294,662.36
6              UNCO04         USI)             765,538.00     91,366,960.30  8-Oct-21                                  0.00                                                             91366960.30     91,366,960.30      9066,960.30
7              DA-1 I         USD              959,996.00    114,528,187.00  16-Mar-22                        114,528,187.00                                       114,528,187.00              -       114,529,187.00     114,528,187.00
8              DA-12          USD              650,492.53     80,511,460.86  7-Jun-22                          80,511,460.86                                        9 511,460.96               -        80,511,460.86      80,511,460.86
ITot.l.fRcp,rting  ri.d(B)                         5,171,1         617,551,894.14                                   90 267,62.1.12    49,90IM9.83       40,474=H251     580,645,075.46     36,906,81=.6.   617,551,894.14     617,551,894.14
IC. Cumulative as of Reporting Period LA+B)       11,175,127.39  1,300,094,233.46                220,260,000.00    755,582,990.24     49,903,339.93     40,474,112.51    845,960,442.58    233,873,790.88  1,079,834,233.46   1,300,094,233.46
Jagannath Tiwari
A.coit 6    1,                                                                                                                                  .0-   Project Director       Project Director


Note -3
Government of Nepal
Ministry of Agriculture and Livestock Development
et atFood and Nutrition Security Enhancement Project
Live
Oturity EO           Audited Financial Statements (Project Account)
Manageme( O
FY: 2021/22 ( 2078/79)
Period: 16 July 2021 to 16 July 2022
Statement of Expenditures (SOE)                                                                                                 GAFSP - Grant No. TFOA8013, Project No. P164319
US $                                                                NPR
S.N.              W/A No.               Value Date                              Categories                                                           Categories
1               2              3              Total               1                 2                3               Total
A.Replenishment
Replenishment up to FY 2020/21                               1,765,507.40             -               -      1,765,507.40     205,080,733.52               -                -      205,080,733.52
1     DA-07                            23-Aug-21                -              -         71,364.40         71,364.40               -                -         8,456,681.12      8,456,681.12
2      DA-08                           20-Sep-21        1,767,706.09           -               -         1,767,706.09    209,473,171.28             -                -         209,473,171.28
3     DA-09                             2-Sep-21                -        109,597.84            -          109,597.84               -        12,987,344.91            -          12,987,344.91
4      DA-10                            4-Oct-21                -        313,245.61      271,679.52       584,925.13               -        36,915,994.92    32,017,431.39     68,933,426.31
5     DA-1l                            16-Mar-22          959,996.00           -               -          959,996.00     114,528,187.00             -                -         114,528,187.00
6     DA-12                             7-Jun-22          650,492.53           -               -          650,492.53      80,511,460.86             -                -          80,511,460.86
7                            -.
Total of FY: 2021/22                                         3,378,194.62     422,843.45      343,043.92     4,144,081.99     404,512,819.14     49,903,339.83    40,474,112.51    494,890,271.48
Replenishment Total up to FY 2021/22                         5,143,702.02     422,843.45      343,043.92     5,909,589.39     609,593,552.66     49,903,339.83    40,474,112.51    699,971,005.00
B. Reimbursement
Reimbursement up to FY 2020/21                                         -              -               -                -                  -                                 -                  -
2 .
Total of FY: 2021/22                                                   -               -              -                -                  -
Reimbursement Total up to FY 2020/21                                   -               -              -                -                  -
C. Direct Payment
Direct Payment Total up to FY: 2021/22                         519,488.00             -               -        519,488.00      60,234,633.60               -                -       60,234,633.60
1     UNC03                            7-Oct-21           716594.00           -               -          716,594.00        85754803.98             -                -         85,754,803.98
2     JUNCO04                           8-Oct-21                0.00                                              -                  -
Total of FY: 2021/22                                           716,594.00             -               -        716,594.00      85,754,803.98               -                        85,754,803.98
Direct Payment Total up to FY: 2021/22                       1,236,082.00             -               -      1,236,082.00     145,989,437.58               -145,989,437.58
Grand Total Up to FY: 2021/22                                6,379,784.02     422,843.45     343,043.92      7,145,671.39     755,582,990.24    49,903,339.83     40,474,112.51    845,960,442.58
r. Jagannath Tiwa
Account Offier                                                                                                      Project Direct r   POjec      DireCtor


K                                                                                                      Note 4
4-.A!Food and Nutrition Security Enhancement Project
1CUty              Audited Financial Statements (Project Account)
6n     a                           FY: 2021/22 ( 2078/79)
Statement of Advance to FAO
SN         WA                                  Requested                               Documentation/Disbursed               Advance/Balance
Exchange
USD         Value Date      RateRNPR                         USD              NPR              USD               NPR
1 UTF/077/NEP         1,000,656.00    16-Dec-19     113.60       113,674,521.60                                       1,000,656.00     113674521.60
2 UNCO02              1,237,836.00    22-Feb-21      115.95      143,527,084.20     519,488.00     60,234,633.60        718348.00       83292450.60
3 UNCO03               261,508.00    7-Oct-21        119.67       31,294,662.36     716,594.00     85,754,803.98        -455086.00     -54460141.62
4 IUNC004              765,538.00    8-Oct-21        119.35       91,366,960.30                                         765538.00       91366960.30
Total              3,265,538.00                               379,863,228.46    1,236,082.00   145,989,437.58     2,029,456.00    233,873,790.88
Er, Jagannath Tiwari
A c e     Project Director
Account Ofic er Project Dire or


J- R              tx0'
Nepal Rastra Bank     o
Banking Office, Thapathali  dY'   meri  ek
(Account Statement)           04lturetl
Client Code: 1201200                                                               p" SecuAtiur ,
Client Name: KO.LE.NI.KA. BABARMAHAL                                                 rO/ect Manao
A/c No: 1201200/001.023.840                                                   Nr/harbhawtV'
A/c Name: KHADYA THATA POSAN S. AAYOJANA
Currency: USD
Amount
Trans. Date     Value Date     Ref./Chq,           Description           Dr/Cr           FC             NPR           Exch. Rate      Balance
7/16/2021      7/16/2021                BALANCE b/d                    CR           2,000,000.00                                   2,000,000.00
KHADHYA TAT POSHAN
8/15/2021      8/15/2021 TRANSFER       AYOJANA LETTER P               DR           -1,948,668.33  -230,917,197.31       118.5       51,331.67
8/24/2021      8/24/2021 '6irmt/22/78/79  REM INF: TF A8013 DA-07      CR              71,364.40    8,452,399.54        118.44      122,696.07
TRANSFER ACCOUNT TO
9/2/2021       9/2/2021                ACCOUNT                        CR             109,597.84   12,783,492.06        116.64      232,293.91
9/20/2021      9/20/2021 '61RMT/25/78/79 TF A8013 DA-08                CR           1,767,706.09  207,298,893.17        117.27     2,000,000.00
9/28/2021      9/28/2021 ORMT           PA.SA 78/79 CHA.NA 81          DR            -616,482.46  -72,652,458.31        117.85     1,383,517.54
FOOD AND NUTRITION
10/4/2021      10/4/2021 '61RMT-33/78/79 ENHANCEMENT PROG              CR             584,925.13   69,190,793.63        118.29     1,968,442.67
KHADYA POSAN
1/27/2022      1/27/2022 TRANSFER       PASA:2078/79 CHA:234           DR            -928,438.67  -110,809,155.00       119.35     1,040,004.00
3/16/2022      3/16/2022 '61RMT-72/78/79 IBRD TF A8013 DA-11           CR             959,996.00  117,388,310.88        122.28     2,000,000.00
PA SA: 2078/79, CHA NO:
5/31/2022      5/31/2022 TRANSFER       298, DATED                     DR            -650 492 53  -80.511.460 86        123 77     1 349 507 47
SENDER'S
REF 2022060600211348.
6/7/2022       6/7/2022 '61RMT/93/78/79 REMI                          CR             650,492.53   80,609.034.32        12392      2,000,00000
KHADYA TATHA POSAN
8/3/2022       8/3/2022 TRANSFER       SURAKSHYA SUDHAR               DR           -1,931,359.70  -242,675,346.33      125.65       68,640.30
IBRD,SENDER'S
8/15/2022      8/15/2022 '6IRMT/06/79/80 REF:2022081500068529,         CR           1,931,359.70  245,591,699.45        127.16     2,000,000.00
AS PER LETTER OF KHADYA
8/16/2022      8/16/2022 TRANSFER       TATHA POSAN                    DR           -1,227,977.19  -156,149,579.10      127.16      772,022.81
IBRD,FOOD AND NUTRITION
8/29/2022      8/29/2022 '61RMT/08/79/80 SECURITY EN                   CR           1,197,565.11  152,677,575.87        127.49     1,969,587.92
*This statement is for viewing purpose only and can not be claimed as authenticated statement.


THE WORLD BANK
IBRD -IDA I WORLD BANKGROUP
October 21, 2022
Er. Jagannath Tiwari
Project Director                                            49s.
Food and Nutrition Security Enhancement Project (FANSEP)               y"-
Project Management Unit
Ministry of Agriculture and Livestock Development            nme
Hariharbhawan, Lalitpur
ProjecttiAv~ \'
Iiarlharbhao1
Dear Er. Tiwari:
Food and Nutrition Security Enhancement Project (TF A8013):
Acceptance of Unaudited Project Financial Statements for FY22
Thank you for the Annual Unaudited Project Financial Statements of FY22 received on
October 17, 2022.
Based on our review, we are pleased to inform you that the financial statements are
acceptable to us.
We would also like to remind you that the Audited Financial Statements of FY22 will be
due by April 15, 2023, and the First trimester Interim Unaudited Financial Statements of FY23
will be due by December 31, 2022.
Sincerely,
Karishma Wasti
Task Team Leader
cc:   Mr. Bamdev Sharma Adhikari, Deputy Auditor General, OAG
Dr. Govind Prasad Sharma, Secretary (Agriculture), Ministry of Agriculture and Livestock
Development
Mr. Hari Prasad Mainali, Financial Comptroller General, FCGO
Nepal Country Office, Yak Et Yeti Hotel Complex, Durbar Marg, Kathmandu, Nepal
P.O. Box 798, Phone: +977 1 4236000/4226792/4439571 Fax: +977 1 4225112