AUDITi-f-NIFIAL'S OFCE4w ,s2 PAPUA NEW GUINEA Phone: (+675) 3012200 Fax: (+675) 325 2872 Email: agopng@ago.gov.pg Website: www.ago.gov.pg The Honourable James Marape, MP Our Reference: 69-9-4 Prime Minister & Minister for National Planning & Monitoring Office of the Minister P.0 Parliament Haus WAIGANI National Capital District INDEPENDENT AUDIT REPORT ON THE WATER SUPPLY & SANITATION DEVELOPMENT PROJECT - PART 1 & 2 - (WB IDA CREDIT NO. 5940-PG) FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2020 OPINION In accordance with Section 8(4) of the Audit Act, 1989 (as amended), I have audited the accompanying special purpose financial statements of the Water Supply & Sanitation Development Project - Part 1 & 2 (WB IDA Credit No. 5940-PG) for the year ended 31 December 2020, which comprise the Statement of Cash Receipts and Payments, Statement of Comparison of Budget and Actual amounts and notes to the Statements of Cash Receipts and Payments, including a Summary of Significant Accounting Policies and other explanatory information. In my opinion, the accompanying financial statements; i) are based on proper accounts and records; ii) are in agreement with those accounts and records and present fairly, in all material respects, the Project's financial performance for the year ended 31 December 2020; iii) comply with generally accepted accounting practice and statutory requirements in Papua New Guinea; and iv) funds were used for the purpose of the Project as set out in the Financing Agreement -IDA Credit No. 5940-PG and the GoPNG Funds. BASIS FOR OPINION I conducted my audit in accordance with International Standards on Auditing and the Audit Act, 1989 (as amended). My responsibilities under those standards are further described in the Auditor- General's responsibilities for the audit of the financial statements section of my report. Level 6 PO Box 423 TISA Investment Haus WAIGANI, NCD Kumul Avenue, NCD Papua New Guinea Audit Report on the financial statements of Water Supply & Sanitation Development Project - Part 1 & 2for the year ended 31 December 2020 I am independent of the Water Supply & Sanitation Development Project - Part 1 & 2 in accordance with the ethical requirements that are relevant to my audit of the financial statements in Papua New Guinea, and I have fulfilled my other ethical responsibilities in accordance with these requirements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. KEY AUDIT MATTER Project Reporting Requirement under the Financing Agreement Section II: B (3) of the Financing Agreement requires the Project (Recipient) to have its financial statements audited and shall cover the period of one (1) fiscal year of the Project and have the audited financial statements furnished to the Association (World Bank) not later than six (6) months after the end of the fiscal year. However, my review noted that the Project had not complied by submitting the financial statements for the 2020 fiscal year before the first six (6) months of 2021 (30h June 2021) to be audited hence, considering the fact that the financial statements for the year ended 2020 were submitted for audits in 2023. The Project (PMTU) had not fulfilled its responsibility and failure to provide financial statements or accounts on time is a breach of the Financing Agreement. EMPHASIS OF MATTER Direct Payment (Reimbursement) from Loan Proceed Account Disclosed under Annex I at the end of the Notes to the financial statements contained details of direct payments totaling to Ki.1 million (K1,141,471) disbursed by World Bank directly to Consultants from the Loan Proceed Account. My audit coverage did not cover the records on the Loan Proceed Account as it was kept by World Bank-IDA therefore, I will not comment on those direct consultancy payments and/or services rendered as highlighted in the financial statements. My opinion is not modified in respect of this matter. Responsibilities of the Project Management and those charged with Governance for the Financial Statements The Management overseeing the Project Monitoring Unit (PMU) at the Department of National Planning and Monitoring is responsible for the preparation and fair presentation of the financial statements submitted under Section 63(3) of the Public Finances (Management) Act, 1995 (as amended) in accordance with the International Public Sector Accounting Standards: Financial Reporting under the Cash Basis ofAccounting, as stated in Note (la) of the financial statements and for such internal control as management determines is necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error. Page 2 of 4 Audit Report on the financial statements of Water Supply & Saniation Development Project - Part I & 2for the year ended 31 December 2020 Those charged with governance are responsible for overseeing the Water Supply & Sanitation Development Project - Part 1 & 2 financial reporting process. Auditor-General's Responsibilities for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with International Standards on Auditing will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial statements. As part of an audit in accordance with International Standards on Auditing, I exercise professional judgment and maintain professional scepticism throughout the audit. I also; * Identify and assess the risks of material misstatement of the statement of cash receipts and payments, whether due to fraud or error, design and perform audit procedures responsible to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit 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. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. * Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Project's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my audit report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my report. However, future events or conditions may cause the Project to cease to continue as a going concern. * Evaluate the overall presentation and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Page 3 of 4 Audit Report on the financial statements of Water Supply & Sanitation Development Project - Part I & 2for the year ended 31 December 2020 I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. GORDON KEGA MBA, CPA Auditor-General 27 October, 2023 Page 4 of 4 PAP (UA NW GULNEA DEPARTMENT OF NATIONAL PLANNING AND MONITORING WaSH PMU 'WATER SANITATION AND HYGIENE PROJECT IDA CREDIT NO: 59400-PG (P155087) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2020 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) Water Sanitation and Hygiene Project Annual Report and Financial Statements for the Year Ended December 31, 2020 (Leave this page blank) ii Wfater Sanitation and Hygiene Project Annual Report and Financial Sta cements for the Year Ended December 31, 2020 Table Contents Project Background Information andOeviwr Projec Ba k r u d I f r ai n a d O verview .................................... .............................. ............ iv Statement of Project Management Responsibilities ......................... Approval of the Project financial statem ents --atemen.....t.........s.. ......... "..... *.... ***.***. *****---............ V Report of the Independent Auditor on the Project Statement of Receipts and Payments for the Period Ended December 31, 2020 .........................................1 Statement of Financial Assets as at December 31, 2020 ................................................. 2 Statement of Cashflow for the Period Ended December 31, 2020 ............................020.3....-.-...................... 3 Statement of Comparison of Budget and Actual Amounts for the Period Ended December 31, 2020 ....... 4 N otes to the Financial Statem ents ... ............................................................ 5 A n n ex ............................................. ................. .................................- .............. 1 1 iii Water Sanitation and Hygiene Project Annual Report and Financial Statements for the Year Ended December 31, 2020 Project Background Information and Overview Water, Sanitation and Hyg; hene (WaSH) is a fundamental human right of critical importance to health, education and wellbeing. LUnsafe drinking water, lack of sanitation and poor hygiene practices directly contribute to the transmiss on of diseases, including diarrhea, cholera, dysentery and typhoid. WaSH related diseases have long term impacts on Papua New Guinea's (PNG) population causing higher morbidity and death, reducing educational attainment and workplace participation and cause significant economic impacts at both household and national level. Water, Sanitation and y giene is cross cutting and core to PNG'S development agenda. The implementation of the National WaSH Policy 2015-2030 will help reverse the trends and improve WaSH service delivery for the benfits of the people and as a result, improve personal health, productivity and well-being. Despite tremendous efforts c;ontributed by our development partners and key stakeholders to deliver on the Policy targets, various 11ctors continue to pose significant threat to lack of proper coordination of WaSH services, monitoring, implementation and reporting thus, affecting progress. Apart from Covid-1 9, certain issues like the lack g overnment funding, capacity constraints, geographical location, subnational level sector knowledge and e ffective monitoring continues to contribute to the sectors delay in meeting its annual Medium Term Develco,pment Plan (MTDP) and Sustainable Development Goals (SDGs) targets. In order to achieve the polticy target, the government of PNG need collaboration between several development partners, and stakeholders to undertake evidence - based planning, financing and service delivery while closely consi4dering the impacts of climate change on WaSH infrastructure and water security. World Bank has been a key partner of the government in the WaSH Sector over the years. Through World Bank support, the governmenrt was able to develop the National WaSH policy and also provide Loan Proceed to implement the Water Supply and Sanitation Development Project in the country. The project has three components, in wich component 1 & 2, was under Department of National Planning and Monitoring - WaSH PMU and component 3, under the management of Water PNG. The government of PNG has been the counter-fundig: partner for the Water Supply and Sanitation Development Project. This particular report only co vers component 1&2, of the World Bank Loan Proceed - IDA for Water Supply and Sanitation DeveloIpment Project. Component 1: Institutional Structure for the Impleentation of National WaSH Policy and component 2: Rural and Peri - urban Water and Sanitation. iv Water San itation and Hygiene Project Annual Report and Financial Statements for the Year Ended December 31, 2020 Statement of Project Management Responsibilities The Acting Secretary for Department of National Planning and Monitoring, and the Project Coordinator for Water Supply and Sanitation Development Project, are responsible for the preparation and presentation of the Project's financial statements, which give a true and fair view of the state of affairs of the Project for and as at the end of the year ended on December 31, 2020. This responsibility includes (i) Maintaining adequate financial management arrangement and ensuring that these continue to be effective throughout the reporting period, (ii)Maintaining proper accounting records, which disclose with reasonable accuracy at any time, the financial position of the project, (iii) Designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of the financial statements, and ensuring that they are free from material misstatements, whether due to error or fraud, (iv) safeguarding the assets of the project, (v) Selecting and applying appropriate accounting policies and (v) Making accounting estimates that are reasonable in the circumstances. The Acting Secretary for Department of National Planning and Monitoring and the Project Coordinator for Water Supply and Sanitation Development Project accept responsibility for the Project's financial statements, which have been prepared on the Cash Basis Method of Financial Reporting, using appropriate accounting policies in accordance with International Public Sector Accounting Standards. The Acting Secretary for Department of National Planning and Monitoring and the Project Coordinator for Water Supply and Sanitation Development project are of the opinion that the Project's financial statements give a true and fair view of the state of Project's transactions during the financial year ended December 31, 2020, and of the Project's financial position as at that date. The Acting Secretary for Department of National Planning and Monitoring and the Project Coordinator for Water Supply and Sanitation Development Project further confirm the completeness of the accounting records maintained for the Project, which have been relied upon in the preparation of the Project financial statements as well as the adequacy of the systems of internal financial control. Acting Secretary for Department of National Planning and Monitoring and the Project Coordinator for Water Supply and Sanitation Development Project confiin that the Project has complied fully with applicable Government Regulations and the terms of external financing covenants, and that Project fands received during the financial year under audit were used for the eligible purposes for which they were intended and were properly accounted for. Approval of the Project Financial Statements The Project financial statements were approved by the Acting Secretary for Department of National Planning and Monitoring and the Project Coordinator for Water Supply and Sanitadion Project on 25tof October2023 and signed by them. /J ......... .... .. Kone STakale Tuna Gibson Kaul Michael Acting Secretary Project Coordinator Project Accountant v 一＿悶一斗州’ 一 Water 5'anikation and Hygiene Project AnnualReport and Financial Statementsfor the Year EndedDecember31,2020 Staternent of Financial Assets as at December 31, 2020 Description Note 2020 2019 PGK PGK Financial Assets Cash and cash equivalents Bank balances 6 4,659,664 4 914,985 Cash balances Cash equivalents (Short-term deposits) Total cash and cash equivalents 4,659,664 i 4,914,985 Imprests and advances Total irmancial assets 4,659,664 4,914,985 Financial Liabilities . .... . - - ---- 4__ Deposits and retention monies Net Assets 4,659,664 4914,985 Represented by: Fund balance brought forward 4,914985 Prior year adjustments Suiplus/Deficit for the Year (255,321) 4,914,985 Net Financial Position 4,659,664 4,914,985 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. 2 Water Sanitation and Hygiene Project Annual Report and Financial Statements for the Year Ended December 31, 2020 Statement of Cash Flow for the Period Ended December 31, 2020 Description Note _ 2020 2019 - PGK PGK Cash flow from operating activities Receipts -__- -__- -__ Receipts from external assistance - IDA 2 3,141,471 Receipts from Counterpart funding - GoPNG 3 - _2,915,29 Miscellaneous receipts -- 121 42 Total receipts 121 6,056,742 Payments- -- 121 6 ,7 Payment for consultant services -4 20460 - - - Purchase of goods and services 5 234,982 286 Total payments 254 -442 1,141,757 Adjustments during the year_2 442_ _ Prior year_adjustments- Decrease/(increase) in accounts receivable - - - - Increase/(decrease) in accounts payable: - - - Net cash flow from operating activities-I-4,198 Icee(ees m2t p - -,9-4,-8 - Cash flow from oeting activities - - Acquisition of non-financial assets Net cash flows from investing activities __- - - Cash flow from financing activities __ - Proceeds from foreign borrowings _ - Net cash flow from financing activities _- Net increase in cash and cash equivalents _ _ _ 255,321)__ 4,914,985 Cash and cash equivalent at beginning of the period 4,914,985 Cash and cash equivalent at end of the period _6 _ 4,659,664_ 4,914,985 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. 3 一二斗中’ 〕一！&& -―一―一一一一―一一一―- If 'ater San itation an d Hygien e Project Annual Report and Financial Statements tor the Year Ended December 31, 2020 Notes to the Financial Statements I Significant Accounting Policies The principal accounting policies adopted in the preparation of these financial statements are set out below: 1.1 Statement of Compliance and Basis of Preparation; The financial statements have been prepared in accordance with Cash-basis IPSAS financial reporting under the cash basis of accounting, as prescribed by the PSASB and set out in the accounting policy note below. This cash basis of accounting has been supplemented with accounting for; a) receivables that include imprests and salary advances and b) payables that include deposits and retentions. The financial statements comply with and conform to the form of presentation prescribed by the PSASB. The accounting policies adopted have been consistently applied to all the years presented. 1.2 Reporting Entity The financial statements are for the Project managing Part 1 &2 - under Department of National Planning and Monitoring -Water Sanitation Hygiene Program Management Unit (WaSH PNIU). Part 1: Institutional Structure for the Implementation of National WaSH Policy and Part 2: Rural and Puri-Urban Water and Sanitation. The Project is implemented by Department of National Planning and Monitoring - WaSH PMU, as per the Project Agreement Between International Development Association(IDA) and Independent State of Papua New Guinea, dated 22nd March, 2017. The WaSH Programme Management Unit (PMU) is under the oversight of the Department of National Planning and Monitoring. The WaSH PMU Project Coordinator oversee the implementation and reporting of key Government WaSH programs, The Project Coordinator is given the recognition as senior manager of the Department and provide the additional support to the Senior Management Comm i ee (SMC) in achieving Department targets. WaSH PMU's efforts in providing the national level sector coordination to all WaSH interventions across the country in collaboration with Development Partners, NGOs, CSOs, line agencies and relevant sector stakeholders to provide a unified approach in achieving the ambitious WaSH targets. Through consistent collaboration and partnership with key stakeholders, the sector has made significant improvement to ensure universal and equitable access to water, sanitation and hygiene service is delivered to meet the targets outlined in the National WaSH Policy 2015-2030. 1.3 Nature of Operation The Project through DNPM-WaSH PMU has the responsibility to manage Part 1 &2 - component of the Water Supply & Sanitation Development Project. Funding under the IDA loan agreement of SDR 6.55 million comprising Category I of SDR 6.20 million for Goods, Consulting Services & Training, and Category 2 of SDR 350,000 for incremental Operating costs. As per the loan agreement the counter funding comes from the GoPNG. The counterpart funding from GoPNG, are mostly to cover administrative cost and other expenses not captured on the agreement. Apart from that, any payment made by DNPM-WaSH PMU, that are captured in the agreement are reimbursable by World Bank through lodging of Withdrawal Application on WB Client Connection for reimbursement. -MA- 5 Water Sanitation and Hygiene Project Annual Report and Financial Statements for the Year Ended December 31, 2020 Notes to the Financial Statements (continued) 14 Reporting Period The reporting period is from 1st January 2020 to 31st December 2020. L5 Payment by Third parties The third party payment are incurred when the World Bank does direct payment to goods and service providers from the Loan Proceeds Account. The Loan Proceeds Account is under custody of the World Bank. The direct payments by third parties are actually indirect receipts of the Project as they are paid on behalf of disbursement for Part I & 2 component of the Project. 1.6 Income Tax The project did not provide for income tax during the period as the project is exempted from income tax, under Section 25 of the Income Tax Act, 1959 (as amended). 1.7 Reporting currency The financial statements are presented in Papua New Guinea Kina (PGK), which is the functional and reporting currency of the Project and all values are rounded to the nearest Papua New Guinea Kina. 1.8 Cash and Cash Equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call and highly liquid investments with an original maturity of three months or less, which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. Bank account balances include amounts held at various commercial banks at the end of the financial year. For the purposes of these financial statements, cash and cash equivalents also include short term cash imprests and advances to authorized public officers and/or institutions which were not surrendered or accounted for at the end of the financial year. 1.9 Restriction on Cash Restricted cash represents amounts that are limited/restricted from being used to settle a liability for at least twelve months after the reporting period. This cash is limited for direct use as required by stipulation. Amounts maintained in deposit bank accounts are restricted for use in refunding third part deposits. 1.10 Imprests and Advances For the purposes of these financial statements, imprests and advances to authorized public officers and/or institutions which were not surrendered or accounted for at the end of the financial year is treated as receivables. This is in recognition of the government practice where the imprest payments are recognized as payments when fully accounted for by the imprest holders. This is an enhancement to the cash accounting policy. Other accounts receivables are disclosed in the financial statements. 6 Water Sanitation and Hygiene Project Annu al Report and Financial Statements for the Year Ended December 31, 2020 Notes to the Financial Statements (continued) 1.11 Exchange Rate Differences The accounting records are maintained in the functional currency of the primary economic environment in which the Project operates, Papua New Guinea Kina. Transactions in foreign currencies during the year/period are converted into the functional currency using the exchange rates prevailing at the dates of the transactions. Any foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denorninated in foreign currencies are recognized in the statements of receipts and payments. 1.12 Comparative Figures Where necessary comparative figures for the previous financial year/period have been amended or reconfigured to conform to the required changes in financial statement presentation. 1.13 Subsequent Events There have been no events subsequent to the financial year end with a significant impact on the financial statemients for the year ended December 31, 2020. 1.14 Prior Period Adjustments Prior p -riod adjustments relate to the correction of errors and other adjustments arising from previous period 7 г - -, ....... _ � О ,� I r1 I � Q С � � � � 'р LeS�", р О ,-а I г� ( �ч Rt v..� .�г . ;� j О i � Cl' ' L�ч' � ( I � � � �..., гн о �--� ,... �.у ....... ° +, . � ��� (�а./ i c�i .-• i м" � � ro � .а .а i , у с�""д � U� i i , � � �� i � � . . -_ _-I � .� � I i о I v � � �� � � w., 1 о �;,..; � а i I н i�i N � ��� � � I м � .� i ' 1 , �� �_ _:__�i �� и � � � � � � � . � I � � .:yr � � ! 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' �' ,� � � N N � � �I � � I I �i.U � � v U с� � ��Gi о а � и� О� c�cf � Z7 � с�б "b Gj �v � I U U� N � F: сб г3 Сб � �. '�, � ' � � �` � i у � о �ч-�-, i��' .� пi �' �,� ёг � 1 � � � � � � о � � � � е� �� Z и � С7 гл и Еа , � � г� о _ _ _- � � �д Р� Е� Water Sanitation and Hygiene Project Annual Report and Financial Statementsfor the Year Ended December 31, 2020 ........ . ........ . .... . ... ... Annex I Statement of Mrect Payment (Reimbursement) from Loan Proceed Account kept by WB FWA-Tl Payee Reference Value Date Amount in PGK Balance in PGK Balance b/f 31/12/2019 141,471 1AI,471 1,141,471 There were no Direct Payment done during this accounting period, on the total payment balance at 3 1 st December 2019 is brought forward. Annex H Detailed Analysis of Purchase of Goods and Services ACCOUNTS 2020 2019- Cumulative Balance PGK PGK Domestic Travel CapacityBuild g Training 085 Fuel 12,000 _ Vecle Service & Rej)aL*r 5,843 Contractual Service 2,646 Consultancy Service 70,910 Computer & Laptoj-)s 5,823 Office Stationery . .... ... 12159 Office Expe nses I:925_1 Salary 106,056 . ........ .... ... - - - ---- ---- Petty Cash 2,000 , 4 , * charges ;28 6 - 'i 86 . ......... TOTAL EXPENSES 234,982 286 286