qzraarq@eraant mraft Office of the Auditor General qaea/ 3maw, an1mug, aura Babarmahal / Anamnagar, Kathmandu, Nepal (Energy, Water resources, and Tourism Directorate) Reference No. 2080/81 • IL .f:, , ± %as a ggs? g = pi&' zosons» as"seer. 202 st,ff; Nepal 2016 Subject: Independent Auditor's Report The Secretary, Ministry of Finance, Government of Nepal Singha Durbar, Kathmandu, Nepal. Qualified Opinion We have audited the Project Financial Statements of "Building Resilience to Climate Related Hazards(Component A, B & C) financed under IDA TF Loan 013557 & TF Grant 013665 NEP, which comprise the Project Financial Statements showing sources and application of fund as at 15 March, 2021 (2"chaitra, 2077). In our opinion, except for the effect of matters described in the Basis of Qualified Opinion section of our report, the accompanying project financial statements of the project for the year ended on 12" Chaitra, 2077 are prepared in all material respects, in accordance with the financial reporting provisions of section II (B) of schedule 2 of the agreement dated 30 April 2013. between Government of Nepal and IBRD hereinafter referred to as "the agreement". We found that the expenditures and any other resources incurred for the project are utilized for the intended purpose as per the financing Agreement of the project. Basis for Qualified Opinion • Previous project financial statement shows total available fund and use of fund up to fiscal year 2076/77 is amounting to NPR 2111992893.69 but this year prepared project financial statement has brought forward balance of up to last year is NPR 20806 I 9797.92 and difference is NPR 31373095.77. The project states that it is due to LC cancellation and unspent LC balance but no any supporting for that is provided to ensure the reason and necessity for doing this. We are not able to ensure that the said act is in favor of GoN. Phone: 01-4772220, 4771270, 4262958, Post Box: 13328 email: aag.mgmt@oagnep.gov.np/ dir.mgnt@oqgnep.gov.np/ Web Page: www.oag.gov.np " 5feat aft sans?feat. qtafi fat fnsr qafut favaafu arutruT ira" • It is shown that the expensed amount of Rs. 85061702.22 is not reconciled with the amount Rs. 427414429.32 shown in the book of Office of the Financial Comptroller and the amount Rs. 342352727.10 in the book of Project account. We are unable to ensure- fair representation because the reconciliation statement has not prepared. We conducted our audit in accordance with Nepal Government Auditing Standards (NGASs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Project in accordance with the ethical requirements that are relevant to our audit of the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our qualified opinion. Responsibilities of Management and Those Charged with Governance for the Project Financial Statements Management of Ministry of Energy, Water resources and Irrigation is responsible for the preparation and fair presentation of the Project Financial Statements in accordance with the financial reporting requirement of financing agreements between GoN and IBRD and for such internal control as management determines is necessary to enable the preparation of Project Financial Statements that are free from material misstatement, whether due to fraud or error. Those charged with governance are responsible for overseeing the Project's Financial Reporting process. Auditor's Responsibilities for the Audit of the Project Financial Statements Our objectives are to obtain reasonable assurance about whether the Project 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 our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with NGASs 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 these financial statements. As a part of an audit in accordance with NGASs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: I. Identify and assess the risks of material misstatement of the project financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our 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. 2. 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 expressive .@. opinion on the effectiveness of the internal control. 3. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management. 4. Evaluate the overall presentation, structure 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. 5. Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities to express an opinion on the financial statements. We remain solely responsible for our audit opinion. 6. 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 we identify during our audit. We also provide those charged with governance with a statement that we have Complied with relevant ethical requirements regarding independence and to communicate with them all relationship and other matters that may reasonably be thought to bear on our independence, and where applicable, related Safeguards. 9,a (Bindu Bista) Deputy Auditor General Government of Nepal stry of.Energy, Water Resources ana Irrigati partment of Hydrology and Meteorolog y Resilience toClimate Related ff$53 (Component A, B &C) TF Loan 013557 & TF Grant 013665 NEP) (Project ID No. : P 127508). Financial Statement (Audited Project_Account) Annual Report as of March 15, 2021 FY 2020/021 (2077/078) Kathmandu fY Egge_geff @wrieitt vii Nf 5 hf3ts%ks. r hi4nr@» 8 Ea«fi9ii.#? M»try ot #nray, Wai %± 533 0@prtmwntt Hy«irolouy 8 Motoroluuy % fwildly Hehonco to Climt@ Rolnto+ ran/ (t/+0/non@nt M,# ) Summary of ourco and Uno ot funds Audited Project Account (FS) FY 2020/021 (2077/078) Period: July 16, 2020 to March 15, 2021 (2077 Shrawan 1 to 2077 Chaitra 2) Amount in NPR Notes to Cumulative up to Last FY Reporting Period FY Description Cumulative to Date Account 2076/077 2077/078 Budget Allocation 6,831,337,698.00 783,100,000.00 7,614,437,698.00 A. Opening Cash/Bank Balance 1cash balance of Previous Trimester 2B 8.$Sources of Funds [coN Fund Note 1A 305.519.902 14 26,495,229 52 332.015,131 66 SON Reimbursable Fund Grant 22,920.278 88 (22,920,278. 86) Loan (16,288,785.69) 16,288,785.69 Ill !Trust _Furid Outstanding. (12,745,017.79) 12,745,017 79 wy 'Trust Fund Tr Grant Note 3 677,288,954 90 93.637,382 95 770,926,337.85 Tr Loan Note 3A 1,103,924,465.48 216,106,590.04 1,320,031,055 52 C ofal_Available_Fund_(A+B) 2,080,619,797.92 342,352,727.11 2,422,972,525.03 4 of Funds by Category 6Uses '3ON Fund Note 2 305.519.902. 14 26,495.229 52 332,015,131.66 r Fund- Grant +1Goodsand works - - Note 2 275,861.,875.39 75,252,110.21 351,113,985 60 g4consultants' Services, non-consulting services, Capacity Building & Operating Costs Note 2 367,015,756 91 27,278,441.00 394,294,197 91 r Fund-Loan 4[Goods and works Note 2 1,125.083,74859 - 213,326,946 38 1,338,410,694. 97 2 consultants' Services, non-consulting services, Capacity Building & Operating Costs Note 2 7,138,514 89 7,138,514.89 E Total Uses of Funds 2,080,619,797.92 342,352,727.11 2,422,972,525.03 --.,....... £. Freezed Amount 6.roan) ,080,619,797.92 2 342,352,727.11 --2422,972,525.03 ng cash Balance (c-G) ._closi Designated Account Statement Description Notes to Account I Cumulc:tive up to Last FY 2076/077 I Reporting Period FY 2077/078 Cumulative to date open~~-9 ~_ash Balance . _ I2B I _ __ .. __ - I 619,0~ 2.~73.8q Add:- Fund received 2B 1,845,106,979.90 25,872,419.83 1,870,979,399.73 Total Cash available (1+2) [ ] 1,845,106,979.90] 644,935,393.63 1,870,979,399.73 Transfer to GON Treasury from Designated Account 2 (878,305,230.65)/ (68,011,443.87) (946,316.674.52) rect Paymentfrom Designated Accoun t 28 (378,03 9,532.79)/ (254,477.546 91) - (632,517.079.70) Refundof unused DA balance to IBRD - (300.482,152.50) 1$egg2 152s0» ForeignExchange Gain/Loss (+/-) 30,300,757.34 (21,964,250. 35 CloSing DAA balance (3-4-5+6) ' [ 619,062,973.80 } 0.00 Note Refunded NPR 31,373,095 77 from NRB 2g2mst LC c2ncel12t1on and t111spcnt LC b2la11ce , whic wdh ,s dd,c>ed from tho Lom, ""d" G~ds & Weeks fot ptes,o«s Y'" ,s adJ"'"' '(I;~ ·_ . _ ' .o m _2>.S Direcror Generai, DHM 6 'r+ Secretary, Mo&wI eut lo " : CK? jyd{to t %g S @ser ; pp ,g « w4 <°i id? /'epal =us ·05fw . " ' 201G rm + += ;2..29me.= egpgee± Noto l Government of Nopnl Ministry of Energy, Water Resources & Irrigation Department of Hydrology & Meteorology Building Resilience to Climate Related Hazards (Component A,B & C) Statement of Budget Release as per FCGO Record FY 2020/021 (2077/078) . Period : July 16, 2020 to March 15, 2021 (2077 Shrawan 1 to 2077 Chaitra 2) Amount in NPF Released Amount NPR Approved Annual Balance Budget S.No. Budget Head Source Virement(+/-) Adjusted Budget % Budget 1st Trimester 2nd Trimester 3rd Trimester Year-to-Date % Amount 1 GoN 43,600,000.00 - 43,600,000.00 654150.03 2,780,363.67 3,434,513.70 7.88 40,165,486.30 92.1 2 IDA Grant 330.600.000.00 (6.050.000. 00) 324,550.000.00 4,630,111.99 20,443,493.55 25,073,605.54 773 299,476,394.46 92.27 30802102-3 3 !DA Loan - - - - - Recurrent 4 Sub-total of IDA 330,600,000.00 324,550,000.00 4,630,111.99 20,443,493.55 - 25,073,605.54 7.73 299,476,394.46 92.27 Expenditure Sub-total of Recurent 5 Expenditure 374,200,000.00 368,150,000.00 5,284,262.02 23,223,857.22 - 28,508,119.24 7.74 339,641,880.76 92.2 1 GoN 55,800,000.00 - 52,800,000.00 2,034,558.16 21,026,157.66 23,060,715.82 43.68 29,739,284.18 56.3 2 IDA Grant 74,900,000.00 6,050,000.00 83,950,000.00 23,532,389.86 59,734,676.18 83,267,066.04 99.19 682,933.96 0.8 30802102-4 3 IDA Loan 278,200,000.00 - 278,200,000.00 - 201,354,879.89 201,354,879.89 72.38 76,845,120.11 27.6. Capital 4 Sub-total of IDA 353,100,000.00 6,050,000.00 353,100,000.00 23,532,389.86 261,089,556.07 284,621,945.93 80.61 68,478,054.07 19.3 Expenditure Sub-total of Capital 5 Expenditure 408,900,000.00 6,050,000.00 405,900,000.00 25,566,948.02 282,115,713.73 - 307,682,661.75 75.80 98,217,338.25 24.2 1 GoN 99,400,000.00 - 99,400,000.00 2.688,708.19 23,806,521.33 - 26,495,229.52 26.66 72,904,770.48 73.3 Sourcewise 2 IDA Grant 405,500,000.00 - 405,500,000.00 28,162,501.85 80,178,169.73 - 108,340,671.58 26.72 297,159,328.42 732 Total of 3 IDA Loan 278,200.000.00 - 278,200,000.00 6,161,946.12 201,354,879.89 - 207,516,826.01 74.59 70,683,173.99 25.4 Recurrent & 4 Capital Sub-total of IDA 683,700,000.00 - 683,700,000.00 34,324,447.97 281,533,049.62 315,857,497.59 46.20 367,842,502.41 53.8 I Sub-total of Recurent & 5 Expenditure Capital Expenditure 783,100,000.00 - 783,100,000.00 37,013,156.16 305,339,570.95 - 342,352,727.11 43.72 440,747,272.89 56.2 -5 Un Director General, OHM e rr a EE2,±... 7€4@@J as.be,are,a.ate pr, ..J.¥: Governmentof Nopl %- s Ministry of Energy, Wator Rsources & Irrlgatlon Department of Hydrology & Meteorology Building Resilience to Climate Related Hazards (Component A, B & C) FY 2020/021 (2077/078) Period : July 16, 2020 to March 15, 2021 (2077 Shrawan 1 to 2077 Chaitra 2) GON and GON Reimbursable Funds Amount in NPR Notes to Cumulative up to S.No. Description FY 2077/078 Cumulative to Date Account FY 2076/077 1 GON Fund A GON Fund Opening Balance - - B GON Fund Release 305,546,735.66 26,495,229.52 332,041,965.18 C Less: Freezed Amount - - - ~ D Add/Less: Source changed from IDA (26,833.52) - (26,833.52) Net GON Fund (A+B-C+D) Note 2 305,519,902.14 26,495,229.52 332,015,131.66 2 GON Reimbursable Fund - - A GON Reimbursable Fund Opening Balance - - B GON Reimbursable Fund Release 884,909,890.32 61,379,950.68 946,289,841.00 C Less: Freezed Amount - - D Less: Reimbursement from IDA . - - E Less: Transfer to GON Treasury 878,305,230.65 68,011,443.87 946,316,674.52 F Add/Less: Source changed from I DA 26,833.52 26,833.52 Net GON Reimbursable Fund (A+B-C-D-E+F) 6,631,493.19 (6,631,493.19) (0.00) GoN Reimbursable (Grant) 22,920,278.88 (22,920,278.88) - GoN Reimbursable (Loan) (16,288,785.69) 16,288,785.69 - GoN Reimbursable 6,631,493.19 (6,631,493.19) - Total fund 312,151,395.33 19,863,736.33 332,015,131.66 =2N=s= Under Secr y{count) etar Director General, OHM ,p ?% en r=± egg €E i &ff? +gR@&see -r:nee± S:5 s sn etpgeg 9ow»nii er R%fr rf?fink" "r v #nor@y, w«tor... 4"" "" 7 Deoprtmont ot Hydrology 8 Mt@orolojy c Building Resilience to Climate Related Hazards (c o m p o n e n t A , B 8 C ) Statement of Expenditure by Component & Category as of FY 2020/021 (2077/078) Budget Head: 308021023/4 Amount in NPR Reporting FY 2077/2078 (2020/2021) Cumulative Item Expenditure Cumulative IDA Cat. No. Description Expenditure upto Last Approved Annual No. Expenditure of Expenditure to Date 2076/077 Budget Allocation % Balance Budget % 2077/078 1 2 3 4 5 6 7 8 9 10 TF Grant 1 Goods and Works 38,249,396.05 5,250,000.00 5,153,105 00 98.15 96,895.00 1.85 43,402.501.05 7F Grant Consultants' services. non-consulting services. Capacity 2 321,101,174.57 125,386,000.00 10,500.339.30 8.37 114,885.660.70 91.63 331,601.513.87 Building and Operating Costs A. 1 Goods and Works - - - - - TF Loan Consultants' services, non-consulting services, Capacity 2 7,138.514.89 - - - 7,138.514.89 Building and Operating Costs Sub total of Component A 366,489,085.51 130,636,000.00 15,653,444.30 11.98 114,982,555.70 8802 382,142,529.81 4 Goods and Works 185,182,218.59 - - - 185,182,218,59 TF Grant Consultants' services, non-consulting services, Capacity 2 13,649.544.34 34,252,000.00 16,778,101.70 48.98 17.,473,898.30 51.02 30,427.646. 04 Buiiding and Operating Costs B 1 Goods and Works 1,125,083,748.59 227,822,000.00 213,326,946. 38 93.64 14,495,053 62 1,338,410.694.97 TF Loan Consultants' services, non-consulting services, Capacity 2 Building and Operating Costs - - - - - - Sub Total of Component B 1,323,915,511.52 262,074,000.00 230,105,048.08 87.80 31,968,951 92 12.20 1,554,020,559.60 4 Goods and Works 52,430,260.75 71,650, 100.00 70,099,005.21 97.84 1,551,094.79 2.16 122,529,265.96 TF Grant Consultants' services, non-consulting services, Capacity 2 32,265.038 00 170,962,000.00 - - 170,962,000.00 100.00 32,265.038.00 Building and Operating Costs C 1 Goods and Works - 48,378,000.00 48,378,000.00 - - TF Loan Consultants' services, non-consulting services, Capacity 2 - - - - - - Building and Operating Costs Sub Total of Component C 84,695,298.75 290,990,100.00 70,099,005.21 24.09 220,891,094.79 75.91 154,794,303.96 Government source for Component (A+B+C) 305,519,902.14 99,400,000.00 26,495,229.52 26.66 72,904,770.48 332,015,131.66 TOTAL (A+B+C+GoN} 2,080,619,797.92 783,100,100.00 342,352,727.11 43.72 440,747,372.89 56.28 2,422,972,525.03 GON Source 305,519,902. 14 99,400,000.00 26,495,229.52 26.66 72,904,770.48 73.34 332,015,131.66 IDA Reimbursable Source 884,936,723.84 98,036,000 00 61,379,950.68 36,656,049.32 37.39 946,316,674.52 IDA Direct Payment 890,163,171.94 585,664,000.00 254,477,546.91 331,186,453 09 56.55 1,144,640,718.85 Total 2,080,619,797.92 783,100,000.00 342,352,727.11 440,747.,272.89 56.28 2,422,972,525.03 Note: 1. GoN funding portion from the expenditure amounting NPR 55,811,579.93 is seperated and deducted from the cumulative carry over figure of FY 075/076. 2. Refunded NPR 31373,095.77 from NRB against LC cancellation and unspent LC balance, which is deducted from the Loan under Goods & Works for previous year is adjusted. ~ O&~ Director General, DHM Secretary, MoEWI FinancialC~ < ;rollerGeneral { De , 4; 'o, '9A@Gr • as z sit 7 %3 87 $ n 3 Ee;e- +g4 Govornmont of Nepal"esss Ministry of Energy, Water Resourcos & Irrigation Department of Hydrology and Meteorology Building Resilience to Climate Related Hazards (Component A,B & C) Designated Account Reconciliation Statement FY 2020/021 (2077/078) Amount in NPR Cumulative up to S.No. Particulars FY 2077/078 Cumulative to Date Remarks Last FY 2076/077 1 Opening Cash Balance 619,062,973.80 2 Add : Receipt of Funds 1,845,106,979.90 25,872,419.83 1,870,979,399.73 3 Total Cash Balance 1,845,106,979.90 644,935,393.63 1,870,979,399.73 4 Less: Transfer to GON Treasury (878,305,230.65) (68.011,443.87) (946,316,674.52) 5 Less: Direct Payment from DA Account (378,039,532.79) (254,477,546.91) (632,517,079.70) 6 Less: Refund of unused balance to IBRD (300,482,152.50) (300,482,152.50) 6 Exchange Gain/Loss (+/-) 30,300,757.34 (21,964,250.35) 8,336,506.99 Closing Designated Account Balance at the end of 8 619,062,973.80 0.00 (0.00) Reporting Period (3-4+5) ... Amount in USO Cumulative up to S.No. Particulars FY 2077/078 Cumulative to Date Remarks Last FY 2076/077 1 Opening Cash Balance - 5,143,000.53 - 2 Add: Receipt of Funds 17,009.772.30 216,708.20 17,226,480.50 3 Total Cash Balance 17,009,772.30 5,359,708.73 17,226,480.50 4 Less: Transfer to GON Treasury (8,035,151.23) (584,936.92) (8,620,088.15) 5 Less: Direct Payment from DA Account (3,831,620.54) (2,187,976.42) (6,019,596.96) 6 Less: Refund of unused balance to IBRD (2,586,795.39) (2,586,795.39) Closing Designated Account Balance at the end of 7 5,143,000.53 0.00 0.00 Reporting Period (3-4+5) LC advance and LC bank charge shown seperately in the previous year report is merged in Direct Payment from DA Account row, Note: which includes the LC advance refunded from NRB amounting USO 2,767.40 (NPR 323,564.41) 1=> Director General, OHM ace rst ad.ca 7rememrerzem rrseesere Noto 3/ Government of Nepal Ministry of Energy, Water Resources & Irrigation Department of Hydrology & Meteorology Building Resilience to Climate Related Hazards (Component A, B & C) Summary of Cash Withdrawal (Grant Disbursement) FY 2020/021 (2077/078) Period : July 16, 2020 to March 15, 2021 (2077 Shrawan 1 to 2077 Chaitra 2) Loan- TF 013557 Amount in USO Requested Disbursed S.No. WA No. Total Currency Amt in USO Equiv. NPR Value Date Category 1 Category 2 Total DA Advance 1 2 3 4 5 6 7 8 9 10 11 A. Cumulative as of Last FY 10,193,848.28 1,103,924,465 48 10,133,872.48 10,133,872.48 3,500,000.00 13,633,872.48 Total of Reporting period (A) 10,193,848.28 1,103,924,465.48 - 10,133,872.48 - 10,133,872.48 3,500,000.00 13,633,872.48 During Reporting period OHM 79 USO 25,583.82 3,080,727.53 28-Ju-20 25.583.82 25.583.82 25,583.82 DHM 80A USD 49,985.47 6.016,750.51 27-Jul-20 49,985.47 49,985.47 49,985.47 OHM85 USO 47,806.71 5,620,688.92 5-0ct-20 47,806.71 47.806.71 (47,806.71) - DHM86 USO 4,621.39 541,257.20 5-Nov-20 4,621.39 4,621.39 (4,621.39) - DHM 91 USO 9,827.82 1,153,000.00 19-Jan-21 9,827.82 9,827.82 (9,827.82) - ... DHM 92 USO 40.165.56 4,669,634 51 19-Feb-21 40,165.56 40,165.56 (40,165.56) - DHM95 USD 70,496.40 8,152,203.38 2-Mar-21 70.496.40 70.496.40 (70.496.40) - DHM96 USO 110,040.18 12,692,529.07 3-Mar-21 110,040.18 110,040.18 (110,040.18) - OHM97 USO 236,528.72 26,224,679.21 4-Mar-21 236,528.72 236,528.72 (236,528.72) - :: OHM99 USO 1,257,678.28 149,431,010.93 12-Mar-21 1,257,678.28 1,257,678.28 (1,257,678.28) - DHM 102 USO 207,224.75 24,071,227.52 14-Mar-21 207,224.75 207,224. 75 (207,224.75) - DHM 103 USO 309,608.84 35,870,858.00 14-Mar-21 - 309,608.84 309,608.84 (309,608.84) - Refunded for OHM 19 USO 16-Mar-21 -31,497.04 (31,497.04) (31,497.04) Refunded forDHM 46A USD 16-Mar-21 -272,098.92 (272,098 92) (272,098.92) Refunded forDHM 51 USD 16-Mar-21 -84,819.00 (84,819.00) (84,819.00) Refunded forDHM 76 USO 16-Mar-21 -152,529.36 (152,529.36) (152,529.36) Refinded USO 15-Mar-21 (1,206,001.35) (1,206,001.35) Total of Reporting Period (B) 2,369,567.94 277,524,566.78 1,828,623.62 - 1,828,623.62 (3,500,000.00) (1,671,376.38) C. Cumulative as of Reporting period (A+B) 12,563,416.22 1,381,449,032.26 - 11,962,496.10 - 11,962,496.10 - 11,962,496.10 "mer. • ?p, ;ti6at:kine Requested Disbursed S.No. WA No. Total Currency Amt in USO Equiv. NPR Value Date Category 1 Category 2 Total DA Advance 1 2 3 4 5 6 7 8 9 10 11 A. Cumulative as of Last FY 10,193,848.28 1,103,924,465.48 1,103,924,465.48 1,103,924,465.48 358,960,000.00 1.462,884,465.48 Total of Reporting period (A) 10,193,848.28 1,103,924,465.48 - 1,103,924,465.48 - 1,103,924,465.48 358,960,000.00 1,462,884,465.48 B. During Reporting period OHM 79 USO 25.583.82 3,080,727 53 28-Jul-20 3,080,727.53 3,080,727 53 3,080,727.53 OHM 80A USO 49,985.47 6,016,750.51 27-Jul-20 6,016,750.51 6,016,750.51 6,016,750.51 OHM 85 USO 47.,806.71 5,620,688.92 5-0ct-20 • 5,620,688.92 5,620,688.92 (5,620,688.92) - OHM 86 USO 4,621.39 541,257 20 5-Nov-20 541.,257.20 541,257.20 (541.,257.20) - DHM 91 USO 9,827.82 1,153,000.00 19-Jan-21 1,153,000.00 1,153,000.00 (1,153,000.00) - OHM 92 USO 40,165.56 4,669,634.51 19-Feb-21 4,669,634.51 4,669,634.51 (4,669,634.51) - DHM 95 USO 70.496.40 8,152,203.38 2-Mar-21 8.152,203.38 8,152,203.38 (8,152,203.38) - HM 96 USD 110,040.18 12,692,529.07 3-Mar-21 12,692.529.07 12,692,529.07 (12,692,529.07) - DHM 97 USO 236.528 72 26,224.679 21 4-Mar-21 26.224.679.21 26,224,679.21 (26,224,679.21) - DHM99 USO 1,257,678.28 149,431,010.93 12-Mar-21 149.431,010.93 149,431,010.93 (149,431,010.93} - DHM 102 USO 207,224.75 24,071,227.52 14-Mar-21 24,071,227.52 24,071,227.52 (24,071,227.52) - D0HM 103 USO 309,608.84 35,870,858 00 14-Mar-21 35,870,858.00 35,870,858.00 (35,870,858.00) - Refunded for OHM 19 USO 16-Mar-21 (3,219,249.40) (3,219,249.40) (3.,219,249.40) Refunded for0HM 46A USO 16-Mar-21 (31.487.287.64) (31,487,287.64) (31.,487.287.64) Refunded forDHM51 USO 16-Mar-21 (9,457.318.50) (9,457,318.50) (9.457,318.50) Refunded forDHM76 USO 16-Mar-21 (17,254,121.20) (17,254,121.20) (17,254,121.20} Refinded - (140,089,116.82) (140,089,116.82) Total of Reporting Period (B) 2,369,567.94 277,524,566.78 216,106,590.04 - 216,106,590.04 (358,960,000.00) (142,853,409.96) C. Cumulative as of Reporting period (A+B) 12,563,416.22 1,381,449,032.26 - 1,320,031,055.52 - 1,320,031,055.52 - 1,320,031,055.52 Upder Seney(Account) M Dir at z st ±i a Dejiil a2 % E - · _ (Q ~ -. to~ 6, sg#g • $ ffll s¢ a .Gs %¥ e g&era £%:. Auaor s" 3$Pal 16 » I err ereemmeere .+ ere#imeemememmee meemem mere ememememe meere #eeete # Note 3 B Government of Nepal Ministry of Energy, Water Resources & Irrigation Department of Hydrology & Meteorology Building Resilience to Climate Related Hazards (Component A, B & C) Summary of Cash Withdrawal (Loan Disbursement) FY 2020/021 (20771078) Period : July 16, 2020 to March 15, 2021 (2077 Shrawan 1 to 2077 Chaitra 2) Grant- TF 013665 Amount in USO Requested Disbursed S.No. WA No. Total Currency Amt in USO Equiv. NPR Value Date Category 1 Category 2 Total DA Advance 1 2 3 4 5 6 7 8 9 10 11 A. Cumulative as of Last F} 11,229,236.37 1,141,627,948.83 2,320,853.14 3,864,343.87 6,185,197.01 1,500,000.00 7,685.197.01 Total of Reporting period (A) 11,229,236.37 1,141,627,948.83 - 2,320,853.14 3,864,343.87 6,185,197.01 1,500,000.00 7,685,197.01 B. During Reporting period DHM 81 USO 67,809.21 8,162,196.38 27-Jul-20 67,809.21 67,809.21 67,809.21 DHM82 USO 6,153.97 7,338,097.85 29-Jul-20 61,513.97 61,513.97 61,513.97 DHM83 USO 9,048.33 1,079,646.45 29-Jul-20 5,741.07 3,307.25 9,048.32 9,048.32 OHM 84 USO 167,524.22 19,642,182.23 5-0ct-20 167,096.39 167,096.39 (167,096.39) - OHM 87 USO 33,300.32 3,890,207.63 5-Nov-20 33,300.32 33,300.32 (33,300.32) - DHM88 USO 427.84 - 10-Dec-20 427.84 427.84 (427.84) - DHM89 USO 39,388.45 4,630,111.99 19-Jan-21 39,388.45 39,388.45 (39,388.45) - OHM 90 USO 54,155.22 6,353,490.71 19-Jan-21 46,166.48 7,988.74 54,155.22 (54,155.22) - OHM 93 USO 94,349.20 10,964,330.79 19-Feb-21 50,480.20 43,869.00 94,349.20 (94,349.20) - DHM94 USO 107,180.27 12,394,327.00 2-Mar-21 54,393.99 52,786.29 107,180.28 (107,180.28) - OHM 98 USO 34,657.35 3,953,476.01 4-Mar-21 28,467.58 6,189.77 34,657.35 (34,657.35) - OHM 100 USO 43,869.00 5,128,724.79 12-Mar-21 . 43,869.00 43,869.00 (43,869.00) - DHM 101 USO 87,615.68 10,177,436.82 14-Mar-21 9,795.71 77,819.96 87,615.67 (87,615.67) - DHM 104 USO 52,012.72 6,026,122.84 14-Mar-21 52,012.72 52,012.72 (52,012.72) - Refunded for OHM 6 USO 16-Mar-21 (4,114.14) (4,114.14) (4,114.14) Refunded for OHM 72 USO 16-Mar-21 (49,688.08) (49,688.08) (49,688.08) Refunded USO 15-Mar-21 (785,947.29) (785,947.29) Short documented USO 15-Mar-21 (0.27) (0.27) Total of Reporting Period (B) 797,491.78 99,740,351.49 443,768.16 354,853.56 798,621.72 (1,500,000.00) (701,378.28) C. Cumulative as of Reporting period (A+B) 12,026,728.15 1,241,368,300.32 - 2,764,621.30 4,219,197.43 6,983,818.73 - 6,983,818.73 mermen9 s#eeareeeeeeeeeere reeminmreeriemreememeeeemese tt-nae«een emeeene Grant- TF 013665) Amount in NPR Requested Disbursed S.No. WA No. Total Currency Amt in USO Equiv. NPR Value Date Category 1 Category 2 Total DA Advance 1 2 3 4 5 6 7 8 9 10 11 A. Cumulative as of Last F» 11,229,236.37 1,141,627.,948.83 263,031,563.17 414,257,391.73 677,288,954.90 171,262,776.80 848,551,731.70 Total of Reporting period (A) 11,229,236.37 1,141,627,948.83 - 263,031,563.17 414,257,391.73 677,288,954.90 171,262,776.80 848,551,731.70 B. During Reporting period DHM 81 USO 67,809.21 8,162,196.38 27-Jul-20 8,162,196.38 8,162,196.38 8,162,196.38 OHM 82 USO 6,153.97 7,338,097.85 29-Jul-20 1 7,338,097.85 7,338,097.85 7,338,097.85 DHM 83 USD 9,048.33 1,079,646.45 29-Jul-20. 685,024.85 394,621.60 1,079,646.45 1,079,646.45 OHM 84 USD 167,524.22 19,642,182.23 5-0ct-20 19,642,182.23 19,642,182.23 (19,642,182.23) - DHM 87 USD 33,300.32 3,840,858.85 5-Nov-20 3,840,858.85 3,840,858.85 (3,840,858.85) - OHM 88 USD 427.84 49,348.78 10-Dec-20 49,348.78 49,348.78 (49,348.78) - OHM 89 USD 39,388.45 4,630,111.99 19-Jan-21 4,630,111.99 4,630,111.99 (4,630,111.99) - OHM 90 USO 54,155.22 6,353,490 71 19-Jan-21 5,416,251.83 937,238.88 6,353,490.71 (6,353,490.71) - OHM 93 USO 94,349.20 10,964,330.79 19-Feb-21 5,856,908.36 5,109,422.43 10,966,330.79 (10,966,330.79) - OHM 94 USO 107,180.27 12,394,327.00 2-Mar-21 6,290,121.00 6,104,206.00 12.,394,327.00 (12,394,327.00) - DHM98 USO 34,657.35 3,953,476.01 4-Mar-21 3,223,989.50 729,486.51 3,953,476.01 (3,953,476.01) - DHM 100 USD 43,869.00 5,128,724.79 12-Mar-21 5.128,724.79 5,128.724.79 (5,128,724.79) - OHM 101 USD 87,615.68 10,177,436.82 14-Mar-21 1,137,870.00 9,039,566.82 10,177,436.82 (10,177,436.82) - DHM 104 USD 52,012.72 6,026.122.84 14-Mar-21 6,026, 122.84 6,026,122.84 (6,026,122.84) - - Refunded for DHM 6 USD 16-Mar-21[ -421,000.00 (421,000.00) (421,000.00) Refunded for D0HM 72 USD 16-Mar-21 -5.683,968.54 (5,683,968.54) (5,683,968.54) Refunded USO (91,295,637.21) (91,295,637.21) Short documented USD - Total of Reporting Period (B) - - Total of Reporting Period (B) 797,491.78 99,740,351.49 51,747,678.24 41,889,704.71 93,637,382.95 (171,262,776.80) (77,625,393.85) C. Cumulative as of Reporting period (A+B) 12,026,728.15 1,241,368,300.32 314,779,241.41 456,147,096.44 770,926,337.85 - 770,926,337.85 Financial o , Un Sefl~ ~e ~ u ,or eral O - a zr sift ae&a "3gt %, , 4 $s ° o° ma €Auditor° ° epal ?01s eerier rmmermeremermen#mesmeriiemem #mere Note 4 Government of Nepal Ministry of Energy, Water Resources & Irrigation Department of Hydrology & Meteorology Building Resilience to Climate Related Hazards (componeat A, B & c) FY 2020/021 (2077/078) Period : July 16, 2020 to March 15, 2021 (2077 Shrawan 1 to 2077 Chaitra 2) Reconciliation Statement of. Reimbursable balance with FCGO Particulars As per FCGO As per Project Account Differences GoN Reimbursable fund Previous Year 6,631,493.19 6,631,493.19 Add: Expenditure of FY 2077/078 61,379,950.68 61,379,950.68 Less : Transfer to GoN Treasury 68,011,443.87 68,011,443.87 Total - - 46 Un DHM Director General, OHM czr if see erk# memo»meeemmemmem eson#eon###Me99eM-lg± e%48 Ni 9 Note Government of Nepal Ministry of Energy. Water Resources & Irrigation Department of Hydrology and Meteorology Building Resilience to Climated Related Hazards (Component A,B & C) Annual Financial Statement of FY 2020/021 (2077/078) Period covered : July 16, 2020 to March 15, 2021 (2077 Shrawan 1 to 2077 Chaitra 2) Budget head No. 308021023/4 - Expendiutre Head Budget Complementary Sourcewise Budget Expenditure as per Loan Agreement Balance Virement Final Allocation Allocation Budget Budget Release IDA Total Remark: Number Name of Budget , GoN Budget Release (GoN+Loan+ Add Less Add Less Grant Loan Total of IDA Expenditure Recurrent 21111 Salary 600,000 600,000 524,680.00 524,680 00 524,680.00 75,320.00 21121 Uniform 100,000 100,000 10,000.00 10.000.00 10,000.00 90.000.00 21132 Allowances 100,000 100.,000 20,000.00 20.000.00 20,000.00 80.000.00 4 I 21134 Other Allowance 100,000 100,000 100,000.00 22111 Water and Electricity 200,000 I 200,000 68,726.73 68,726.73 68,726.73 68,726.73 131.273.27 22112 Communication 600.,000 600,000 10,653.00 1,500.00 9,153.00 9,153.00 10,653.00 589,347.00 22212 Fuai for Vehicles 1,000,000 1,000,000 651,594.26 74,962. 15 576,632.11 576.632.11 651.594.26 348,405.74 22213 Vehicle Maintenance 800,000 800,000 697,992.65 79,139.65 618,853.00 618,853.00 697.992.65 102,007.35 22214 Insurance 200,000 200,000 200.,000.00 I 22221 Plant & Mechinery Repair & Maintenance 22291 Maintenance other Assets 22311 Stationary & logistics 500,000 300,000 1.700.000 500,000 300,000 1,700,000 257,414.00 299,563.00 1.425,279 23 29.614 00 99,563.00 184,804.23 227,800.00 200,000.00 1,240,475.00 227.800.00 200,000 00 1,240.475.00 257.,414.00 299,563.00 1,425.279 23 242,586.00 437.00 274,720.77 - 22314 Fuel and Oil- For Administrative Purposes 200,000 200,000 97,067.00 22.,067.00 75,000.00 75,000.00 97,067.00 102,933.00 22411 Consultancy and Services Expenses 352,100.000 (6.050,000) 346,050,000 21,051,799.77 1,337,148.07 19,714,651.70 19,714,651.70 21,051.799.77 324,998,200.23 22413 Other Services Fee (Contract Staff) 3,100,000 3,100,000 1,956,749.60 954,899.60 1,001,850.00 1,001.850.00 1.956,749.60 1,143,250.40 22511 Employee /training 2.800,000 2.800.000 40,88000 40,880.00 40,880.00 40,88000 2,759,120.00 22512 Skill De.and Awareness Training Program 2,800,000 2,800,000 2.800,000.00 22522 Program Expenses 2,100.000 2,100,000 2,100,000.00 22611 Monitoring & Evaluation Expenses 3,000,000 3,000,000 1,225,320.00 28,250.00 1,197,070.00 1,197.,070.00 1,225,320.00 I 1,774,680.00 22612 Travel expenses 1,300,000 1,300,000 1,300,000.00 22711 Miscellaneous 600.000 600,000 170,400.00 67,886.00 102,514.00 102,514.00 170.,400.00 429,600.00 Sub Total of Recurrent 374,200,000 (6,050,000) 368,150,000 28,508,119.24 ] 3,434,513.70 25,073,605.54 25,073,605.54 28,508,119.24 339,641,880.76 Capital 31122 Plant & Mechinery 396,300,000 5,250,000 401,550,000 305,337,585.28 21.851.934.69 81,280,014.21 202,205,636.38 \ 283,485,650.59 305,337,585.28 96.212,414.72 31159 Public works 12,600,000 12,600,000 7,452,853.84 854,612.38 1,287,051.83 5,311,189.63 6,598,241.46 7,452,853.84 5,147,146.16 31172 Capital Research & Consultancy 800,000 800,000 1,054,168.75 354,168.75 700,00000 700,000.00 1,054,168.75 (254,168.75) Sub Total of Capital 408,900,000 6,050,000 414,950,000 313,844,607.87 23,060,715.82 83,267,066.04 207,516,826.01 290,783,892.05 313,844,607.87 101,105,392.13 Total of Recurrent and Capital 783,100,000 6,050,000 (6,050,000) 783,100,000 342,352,727.11 26,495,229.52 108,340,671.58 207,516,826.01 315,857,497.59 342,352,727.11 440,747,272.89 Note: Direct payment made for Consulting Services amounting NPR. 27,694,474.49 (Grant). Direct Payment for Plant & Machinary for Grant amounting NPR. 84,123,865.15 and Direct Payment for Plant & Machi nary for Loan 72 amounting NPR. 66,395,780.53s cluded in the corresponding line items. Unde k== Director General. DHM a i >. 2. •.•::; 0 ·..' ro E· «: 3 o o O 0 'L, 6 M. ·.. • Cl.I .O r) 1 £ 9 ) ru • U NI 7) 1.. . .> l.. U 0) l.. O c) /) U o C: :::, I