HEALTH1 SYSTEM IMPROVEMENT PROJECT HEALTH111 l IDA CREDIT NUM3ER 4896-UZ IDA CREDIT NUMBEIR 5231-1Z IMPLEMENTI) BYTHE CENTRAL PRO,1CT IMI EMNTATION BUIA1 i DER THE M]ISNISTRY OF llEALTH O Fi1' TIIE REPUBLIIC OF UZBEKISTAN SPIAAAL PURPOSE PROIECT FINANCIAL STA 1ENIE INS AND) INDEPENDENT ALIDITORS REPORT For thle year ended 31 Deceinber 20 15 TASIlk NT May 2010 HEALTH SYSTEM IMPROVEMENT PROJECT (IH EALil 111 1DA CREDIT NUMBER 4896-I7 1DA CREDIT NUMBER 5231-1'7 "ABLE OF CONTENTS - STATEMIENT NIANAGLNT1NU S RESPONSlBILITIES FOR THI PREUPARA KN AND PRESENTATON OF THE SPECIAL PURPOSI' FNANCIAL STATEENT N INDEPE',NDE,NT AIDITOR'S REPORTl SPECIAE PURIPOSE FINANCiAE S1 FEMENT-S IOR TIIlE YAR INEDEID 31 cecemiber 205: Statemenlt of cash receipts and pay menits Stateimeit of expenditures per components Summ11ary ol, Summ111ery Replrti and."E Statement oDesignated Accinlits Notes to the special urpose finicial statements ANNEX L RECONCILIATION BETWEEN TII[-E AML NTS St I11 -11) BYTIl WP A Di),BURISED BY V lE WORLD BAN1K STATEMENT OF MANAGEMENT'S RESPONSIBILITIES FOR THE PREPARATION AND PRESENTATION OF THE SPECIAL PURPOSE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2015 Tihe management ot the Central Prvoject ImplImen11tati11 Burcaul under the Ministry o I le111 of the Republic of Uzbekistan (hereinafter CP11B) is responsible for the prelpamtion o( the special purpose financial statements of Health Systen mprovcmen >rojcct ficultli il Project) (hereafter: the Projct) linanced by Financing \grents iD \ Credit Nube i 1 and IDA Credit Number 5231-17/ that prcsem 1airly tihe Projcc > cas h reccipi :d paymenis. expenditures per component. summinary repjlr and 'Eis. dli ded.nated accom movments for the year ended 31 Deccmber 2i] in compiance with the intcrnational ble Sector Accounting Standard inanciai ttl Repoätng under the Uashn 3asis ol ccoumin (IP1SAS-Cash Basis) issued by the International Public Sector Accoulting Stand:u-d> Board (IIPSAS3) within the International iederation of Accountants (ilAC) and the Fiacial Management Manual for World Bank Väimanced 11i\estmenit Operations (\\ Guidlnesk In preparing the special purposc pojeet financial sincimnts. CP110 imaagememi a responsible for: • Properly selecting and upplying accomnting policies. Presenting inrniation. including accouinting policies, in a manner thal pm\ides relevant. reliable, comparable and understandablc information: • Providing additional required diselosures for the \ear ended 3 1 Deceniber 2015 C'1\ls Managenent is also rcsponsible fir: D Designing. implementing and Mlnning an eflåtie aind souiid sN1e11m of imemn controls. throughout te I leath l Projeci: • Maintaining adequate accounting records that iv sucMicn to show and explain tih lealth III Projects transactions, and \hIich enable them to ensueihct tbe Max purpose financial statemeits o tb I iåtli 111 Pmjcct coinply with !!V s /i? and the IVB Mdn • Taking such steps that are reasonably avalable to them to salåguard die assets in the 1Health III 1roject and to aflirvm that fnd11c1s ecied aec bee used inse ccdanc w iih the IDA Credit Number 4896-17 dated 16 Septenber 2011 and IDA Credit Nbcr i 17 dated 18 July 2013. and World Bank related guidclincs, \\ith duc attetiol to economy and eeficieney, and only för tbe puposes for which the financiny va pr-o\ and • ieventing and detecting lraud and uther errars, The special purpose änancial stalenienis lor the year ended 31 December 2015 vcre authorized for issuc on 31 May 2016 by the CP11IBs Managecent. On behal f of tbe CPIBs Managenmelv. Valihan Hakimov Ulugbek nadiros Acting Executive Dir-ector. Finance Mannger The CPI The CP11 fl "IUOU- I A ISI" U%1 "SOS-AUDIT" LTD INDEPENDENT AUDITOR'S REPORT Uni ilie / pei|1('A fiunchial sttnw t iN t|/i H/ eu/|i Si i(cm Im1/numnentkIl /hjic il/lea/tIi /1/ l'ijet, To the management of the Central Project lIplemeniatinn Bureau under the Ministr H iealth oft he Republic of' Uzbekistan (hereinaflter iCPl We have audited the aecompanying speelaI purpose financial statements i thbe len h stemn Im1provemient Project (leaih III Projec) [nnced by iFinanci AUreemems iDA iredh Number 48%)0- % and IDA Creda Nmer 523l] /. hb comprise the staemient nf cash rceipts and payments the stitemient of uses of' Ituds by pro,je aciit i he sIluar summarv reports and SOls, the statement ai designated ccontn for the year ended 31 December 2015, and a summary of signilIcant aeconlting polieies and oher explanmr notes. Management'sZI Responiilit, h>r the L Spciall P> / urpose1 Fianclil stateme)n I I he mlauaneient olf the (113 is responsible for the preparation and f1ir presenaion o hs speciaul purpose linanc ian statemlents in accordance withi Internat inonalPub li c Se:tor Accounting Standard: Unncea eporing Uder ile ash Bas£ i s/ iccolniin IPSA\ Cash Basis) issued by the International Public Sector Accountinig Standards Board (IPSASI w ithin tihe International Federanion of A ontants (iFAC). and Finaf nei M Nann e Manual for Worid Bank F inanced inv\esmieni Operins. and ihr suh internal co ntr mangemient deiteriines is oeessar\ to enable the preparatinn of specil purpose dnanccal tstatemeuts hat are free irm mitneriai miussttemiemsi 1. whet her dIue iraud r errd1. ludijor's~ Res.'ponsibiliy Our responsibility is to express an opinion on ihese special purpose lnancial 'siements hased on our audit. We conducted our audit in accordane with Iniernatioli Stndards on \udiII (ISAs) as issued by International Audiing aud Assurance Standards Board L\\ASB i mc h IFAC. Those Standard\s require that e comply with ei requirement and plan and peiorm the audit to otain reasonable aurance \\hether the speci l purpose lnancial - 'statemenis are f ree fromu material mui sstatement. An ait ivlves perorming procedun res to obin reasonble audit\ vidence bu the amounts and diselosures in the speeial purpose nlianiai statements. The procedures selected depend on the auditor's judgment including the assessment f ithe risk of mo nial ilisstatemient of the specia purpose inanI statements. lhether due ln rad r er in making ihnse assessments. thei),2 ant onsliders iiernal intri l reCIoclt thIoe prepari oni anld Lair piresenttiolin o the special prpose linaneil statement in order in design auiti procedueis ihai are appropriaie in the eihrumstnces, but not o the purpose o ex1pre0ssin in opinion on the e'ffctivencss of the liniernal Cnirol. Ppnint. 3np4wp PhqGbu UtwGuh Uunghwgqwd UGrw ; p. bpmLi[ 0037, U.ShqpwOjw 38/55; 1bn. (+37410) 20 11 51; bwpu' (+37410) 20 11 50; www.sosaudit.am; tL-thnun info@sosauditam An Associate of the Crowe Horwath Business Alliance 38/55 A.Tigranyan, 0037 Yerevan, RA; Tel.: (+37410) 20 11 51; Faý: (+37410) 20 11 50; www.sosaudit.am; E-mail: info@sosaudit am 7l"UOU-U.flIlÞS" U(411 "SOS-AUDIT" LTD An audit also includes thc appropitteness olft. aucounting pOlicics used a lte reasatibleness of accounting estimates made by managenent. as well as evaluating the ff eral pvresention of thc special purpose filnancial statements. We believe that the audit evidence we have oblained is sitiie jent and appropriale to provkde d basis for our opinion. oIn ur opinian, 1 the special purpose financial statemtents present lairly in all material respects th as receipts and paymients r tie year ended 731 December 20 15 in acco dane wit h IPSA S-Cash Basis and World Bank related gutidelnls: 2 funds have been usec in accardance wth thleatoditians at tfi IDA Cre' dit u r 4896-1 dated 16 September 201 1 between the liemational De\elopm.t Association (IDA) and thc Repabli l hekit. antd W btld Batnk te K tl guidelines, wkith duc attemnion to economy and eliCieC\. and att ol the plirp for which the linancing \was pro\ ided: 3. supporting documents. records and accounits ave been lintained to suppol Cl.hn1 for rel ibursement of expend itulres i1curred. 1 Epend i turcs inIC dclded in tb l td wit hdr applications and reimCbuarsed against are eligible for fnclineigi Inder th IlA \ " i. N umber 489%-17: 4. T be Designated account used has beeni tnlltlinted in accrdate ith te pro\ isin ot the IDA Credit Number 48%-17. atnd Word Bank reliaed cnuidelins. Eiphasis oflmatters Wlthout qualif yngf our apinin \\c drawý y our attention to Note 10.2 whicl dilhsest hA 3 1.1 2.20 15 there wN ere no 1natneitng1 ort ex\penditure, relited to HIat in et . emtm Credit \unmer 53 1- 1/ dated 18 July -'l 13 a which becmlie cecui\e on 1, Sl 'eptembcr 20 i ,SSÅdt 1 IN L 1/ i i1 Mav 2016 Ppnni 9nnwp PhqGbu UuwOuh Uungwgdow UGruúw 71; p. bpLw 0037, U.ShqpwöjO 38/55; lbr (+37410) 20 11 51. 'bwpu (+37410) 20 11 50; www.sosaudit.am; fhqnuwn info@sosaudit am An Associate of the Crowe Horwath Business Alliance 38/55 A.Tigranyan, 0037 Yerevan, RA; Tel.: (+37410) 20 11 51; Fax: (+37410) 20 11 50; www.sosaudit,am; E-mail: info@sosaudit.am � � ц; � _ _ � � �� г� i _ ` , _ 1л х _ �. _ � � с 4 1 � I� � --� 1 j � �у iг, - �;� '� ;� ,`��- � - i � ,. _ .� а . .р .."�. 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Г ' .� п I _ "1 � tS3 Q � � -_ � � S а Q ;j L�L � �`'J """ N и � � �. . у ь, / :� ,�. r" Health System Improvement Project (Health 111) IDA Credit Number 4896-UZ IDA Credit Number 5231-UZ .Suitiiiiai-N of'Sununary Reports and SOFs For the year ended 31 becember 2015 (Amounts are shown in US dolfars) PaN 111c111 ra NN a applicafion upplication No Naluc dalc 71 -2o.os-m 1 -.3 74 1 1.03.2o 15 1 192,769.19 l 1) 2. 7 0 1). 77 1- 4. 0 3.2 0 1 ýo- 12.00.2015 267892.28 1),ý 18 93 27.0720 15 12-1,999-12 1 94 1 1.09.2015 o. ý5,ý I S 1) 2 2 (1, - i l 0 10 1.-) 1 JS , 5 l 00 1 o i 1)2' 6 2 k 0 1 ICY), 102 0--,.12.2o15 198,710 -3 1 9K 104 28.12,2015 -16,710,1)1 70,-ý D 1) l Total 1,990,100,84 1,990. l 00,84 Valillan 11-akfinov Kadil Filjancc Mana-,et. of,( )1 Ma\ 2016 -11c notes on pagcý, l 0- 17 förill n11 i j)a 1-1 l 11ILSC ý,,pcclal jim posc ý)1k)'Cct Health System improvement Project (Health Ill) IDA Credit Number 4896-UZ IDA Credit Number 5231 -UZ Stateillellt of Designated Account For the year ended 31 December 2015 A(Anounts are shown in US dollars) Bank account niumber 01 (08100 1)4-- la0 Bank JS (utninricical Blk -1r11ic\1 11SI) 11 Banlk locati10n Na o mrect 18.ý Vinlanelng Agr1eceent MDA Ured1il umer 8% l D)A C re(i i Nuunbr 489%- 17 1. Opening balance as ni 01.01.2015 2.8 2. Add: opening diserepany73 3 advace/replenishment 1 %.J0 4. Less: Refnld to IDA fm DA 5. Present outstanding amliount ad vaInced to DA 2,240,474 6. DA closing balance as at 31.12,2015 42 1 _1 8. 1 ess: interest carned (if1eredited to DA) 9. Total advalnce accounited for 2,238,952 10. Closi is crepancy (5 ) * ID hscaney conists IDA Credi 486t % cash bala nces ( \lte 01.01.2015 31.12.20 15 Balance at plasttc Cards 7 Ca-sli at ocal a c u t Total 7 1,522 Valihan lakiiiio \ ugek id iro Act ing Execui tive Dfi rector fl ot CB F i nance Vinnager of CI B 3 iMay 21010 Ihe tntes tn pages 10-17 form an integral part Lf tlse special purpose: project f:inancllia l ]]me ||||Il Health System Improvement Project (Health Ill) IDA Credit Number 4896-UZ IDA Credit Number 5231 -UZ Notes to the special purpose financial statements For the year ended 31 December 2015 (Amounts are shown in US dollars) 1. Generial infortmation 1. I. The Prjct The Financino Agreement IDA Credit 896-UZ \\ws concluded on 16 Scptcmbcr 2011 I I!ecc We Republic of Uzbekistan and the International DeNclopment Assocation (IDAn nacodinl o i hK IDA provided financing in the amount of 59,00,I0 Special 1)rmsli Righti (S)R h implemekntaon ofi leth Systen Improwen"t Proect' (the Hcaikl III P4roet The Ficing Agreement IDA Uredit 5 ; 1-UZ "a s concluded n ! JL\ Jl 203 hewni the R&Tuhli of' hekistan and the lIternational Dc\elopinciit ASociaotin (11r. accor ingiC [ \h I\01i )\ proidcd additional financing in the amontt or MM.6 M) Special )I)R Fr ltle impIclimentat ij th Health Ill Project The payment currency oF both Credits. 4896-U / nd 5231- I. is I nited Staic" d"lir. Tle Clsing date of tie IDA Credit 480-I / iet i 1 DccembeM 21o The Closin date oWte IDA Credit 5211-/ is sot 31 Dhccembr 2018. Ihe Grace Period for submnittin ithdra"al applicatnin Wor expcnditures iNcled behoe the (10 date is four months lollowiming the Closing dates, 1.2. The Priject oljectives i e objective of the Health Ill Praject is lo: a) Impro\c access to qualitq health care at the priaai le and it RMW: n b) StrengtIen the GoMernment's public health repmN to the rise in non-cmmniMcable iil iwl (NCDs). The P1roject consists of the followx ing parts: Component 1: Iiproving lealth Service Delivery 1.1. HOspital Ser ices ImprOVemeiint 1.2. Primary I Icalth Care De\ elopment 1-3, Clinical Quality I1nhaIc ent Component 2: StrengtWhening H1ealth 1 Financing and Management Ref'orms CoNmponent 3: Institutional Strengthening of the Systen for NC) Preventin & (ont r 3.1: Ilealth Promotion and NCDs Prev etion 3.2: Strengthening NCD Suirxcillance S\stiem Component 4: Project Management 0 ( � - ! - .� °� i � � _ � , .� •г� ._ '� v �i у\ � , _ г � у _ v:� ..,,,. 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"� . , � , г - _. _. �_ /��. ,.... - , �� � �. - - ' ..._. .. __.. __ ._-__ 1 Health System Improvement Project (Health 111) IDA Credit Number 4896-UZ IDA Credit Number 5231-UZ Notes to the special purpose financial statements For the year ended 31 Decernber 2015 (Amounts are shown in US dollars) 1.4. Pnýjecf li;il)lelii£,iil(iiitýii 1,11C 111-o , jcct is excellteel by Ilie Central llro*ýect 1111]ýleiýicilt.ltlotl 13.111-cýill 11:1LICI, ljic llealtli oftlic Republic of 1,.ýzt-)ckistýiii (I-lerelnafter CP1B). 1,11C PIL" C.,"týiblislie(1 on 201 1 111 to Ilie Pve,,ýldcw LýC tl]ý: t 15,1-)clýisiiii kesolution iýPP-1014 diitcil 7 Septeiiiber 201 1 -011 ineasule- k)!, (11,111C "fleýiltil llllpvoýelllcw \\itll t I 1ý-, I 1,11C C P1B ýILWI-Css i s: ý I l'arken tskIN 1 streel aslikellt. 11 le kep u b l le o lic k i si ý11 i. I 00W The C11113. fourteen reglowii Proi tý jeet 11111-)lclllclltý11«1o11 alld Obkl-u lle lj!ý11 Departments. 11 re re s p o i i s i b I e 1,0i, Cill-F\111o 1)111 ekiv-to-d.n projecl 111o111t01,1112. 1,11C UPM, %\ithln pentalateral Coordjlixe,ý, Ilie %wrk (Ilie Proeurenlellt 'ÄK)Clit), Ilie I)Cjlven, ÅLC111 {Ilul Ilie I 12ýid lkpýil-Illlcnl ;ýi and NI IC(iicll 11,'cllill)ýlicilt Qtlý11'ty Control 0f Ilie of I lealill (Ilie I 'XI)CI-t -1,11C C 1,113 prepares 131CIellti,ý, 1,01- 't11 ý)1-ocill,elliellt packwws. tdý urli."c, 1( alld shoppings. evallintes '111c1 ConclilJes Colill-acis oj, ýolllnIC, I lic Carries ollt proem-elnellt of goods c\ Colflniýl 111(-, Illki Inore Complex procillvillent jmckagesý Ilie I M i el blition ol, 111c to ffic elld-lisers: and Ilie L'xpert is responsiblc Vol, I,CL)1"11,ýltlk)ll ý11u1 Ccr[IIWý111()11 ol, Ilie Health System Improvement Project (Health Ill) IDA Credit Number 4896-UZ IDA Credit Number 5231-UZ Notes to the special purpose financial statements For the year ended 31 December 2015 (Amounts are shown mn US dollais) 2. Sunniry of significant accounting policies 2.1. Pireparation and presentation ofinancial staleient T1'e special purpose financial statemtents are prepred i i accerdaine l t the rid m Pubie Setor \ccounting Standr: 1Finia/ Re/w/in i il ( Ih kl nM (P>SAS-Cashi [Basis), issuted b\ the Interntio-nal Publie Setor Acounung Sin Jards Board (IPSASB) within the International Federation of Aeountants (1I-\In md presemed n accordance with Financial MVanagement Maiualfor \Vorld Ilank 1,11iniced l en\ n Operations (March 2010): RM 3 - Financial Reporting amd Auditi The principal accounting policies applied in the preparadon ef these speed ¡nvT1 m stziteietsl are set ()ut belw. T hlee policies hav b ee CmistI appled le he iI rd presented. 2.2 Cash basis ofaccounting Proj ect financing is recognised as a source of project Lunds when the Cash is receI rd jcc expendilures are recognised as a use of project Icilds \\hen tihe pay ments ar mdc 2.3 Reporting currenci' The reporting curcncv of tIhese special purpose f-11iancial sItemnenis is ý nited taes doL (USD). The cofinancing received and expenditures made in local currenev, zbckistan Sun (175). are translated 'ito U'S) based at the exehainge rae prevai:ng at tihe dateem rtns] an I by tie Central Bank Wthe Repuhle at I bekistan i. I ThIle exheltiiii rate detlned h\ the QL3 is s olo December 2) 1: US D I 2ý-t22. i 31 December 2015: US) i = 5,89.98 i. 2.4. Taxes In acceordance \\ith the President of the Republic oi I /bekistl Resolulila ;FP1)I 1-1 I 7a Septemher 201 1. the Ilclh Ill Prject rariled se tas priiLeges: parieuir aculn ot ,oods and services for the eCa I hh Ill Project are exempt fr(n cus,"tomis dutIies ind \ iIbe added tax.The alount of those tax privilees is accounted as contribution of the Repubb i Uzbekistan. 2.5. Budget lixpenditure budget is Creeid bacd en amil accumild WCpcaul as ': plus the updated procurem1ent planis ,i. the repi rung pern: Health System Improvernent Project (Health Ill) IDA Credit Number 4896-UZ IDA Credit Number 5231-UZ Notes to the special purpose financial statements For the year ended 31 Decernber 2015 - (Amounts are shown in US doPars) 3. Balance Sheet The Balance Shet disclses assels. liabil ties and net issets ol tho >lroj2cts s t , p i rt date. It is prepared in accrunl basis that is sid ons aro ro nized nln te oc not onIy when ash is received or paild) Not 31 Dec 2015 31 Dcc 2014 ASSETS Cash 4 456.767 55 Prepaymentls 14i76~ 70 Total assets 005, 532 430,125 LIABILITIES Payables 6 16 0 Total liabilities 1,446,436 5,424,768 NET ASSETS Cutmulativc incoimei IDA Credit 4896-1 U%IS.ol kO19 (oe\ rnmilent of 1U7 Z 6 l Other inc0o 67,1-1 49,044,981 31 387,972 Cumulaitiv.,e expenses rojot expeses 3.83 Other expensesHIf 4 (49,485,88c;) (30,376.615) Total net assets (840,904) (4,988,643) fl 4. Cash Underlying 31 Dec 2015 31 Duc 2014 _(urrecc D t i I1D Credit 4896-UL Desivnated Account LSI) 2115 1 30 LocaIl account U/s 474 Local account iV R 3 16 Plastic Card IS1 Plastic card 422 97 Tender account Local accouit 2 ) 2D 0 3,-l3o Local account V/S I 62 33,792 21,382 450,7 6" 1) Health System Improvement Project (Health Il1) IDA Credit Number 4896-UZ IDA Credit Number 5231-UZ Notes to the special purpose financial statements For the year ended 31 December 2015 (Amounts are shown in US dollars) 5. Prepaynients 31 Dec 2015 31 Dec 2014 USI) tiol) Prepayments cni Goods 145374 1 Prepaynients on Trainings 1.5601 Prepay nns on Consu hing Srivces Prepainents on liciremental Operating (1 1osts - 1 ~48 765 16(4,370 Prepay nienit up to 1 0% are provided in accordancc with concluded contracts. All prepayments outstanding as at 31 Decenber 2015 wee senled as at date olnin thesc Seid 9ur1pose financial statements. 6. Pavables 31 Dec 2015 31 Dec 2014 -_ 1 1I) t 0 Pa3 ables on Goods i-7_1 P"ava)les on Cnsueling Servi ces Payables ont Incremental Operating Costs 6 K 1,446,436 53424,768 All payahles outstanding as at 31 Dcember 20Wl5 ere Meled an ni datc a gni thj änse p purpose finanit stafitments 7. Project Expenditures 7.1. Project expenditure financing per funds 'ear ended 31 kec 2015 n as at 31 Ie 201 1IDA\ 48%Y6 Governmnent 8I >\4-) m erm uen! Ca te 1 _ 1 1r X u 1 1/. (i) Goods, Consunitn services, Trainigs, Incimental Opern Costs 1 276 1.21o3266 1715142 4179,196 475.10 km ; Llotal 26____6_s,23 1 226 1 45 2 44,079,396 - 445464 IS4OM 7.2.Project expenditure budget execlion pI\ eIndituret-s as at 31 Dec 2015 Tocil l udct e,,xcutiun Category -_____ -S)LJ ) Gods. CInsu t n serv cesl ra n gs. Twnl O4854160 n9_C22128 25 fl Health Systen Improvement Project (Health Ill) IDA Credit Number 4896-UZ IDA Credit Number 5231-UZ Notes to the special purpose financial statements For the year ended 31 December 2015 (Amounts are shown in US doflais) 8. Financing 8.1. IlDA Credit Nimber 4896-UZ Reporting Cumrnulative as Iriod1 at 31 Dec 20 15 1SI) (18 Advances, (advancc reco cry) A0m13(1 Direct Payl lens i2559 1 > l 9 SOE and Suinmry Report 1,900 101 1 5 7 Speckil Commitment 1 1,005,275 33.553.8% Total 16,427,878 44502.371 Iotal financing budget 85,849,808 Percentage of inice prnvied an t 31 D I 2k u15 52% 8.2. lDA Credit Numiber 5231-UZ7 Reportiig Cumuiilatit as period at 31 Dec 2015 S) i Total Total licing budgcet ,4460 Percentage ofl nance proided as at 31 Dec 2015 8.3.Goveniient of Ilie Republi of ULzleWkistan Report1i ng Cumulaii,ttive a,, period at 31 Dec 20 15 Pay menis ior taxes. duties. social ciaiges. etc. 0 126 115. 1 Anount of tax privileges (Note 2.-1) 4801504 3.2 Tota 6004,770 8.427.740 Ttal finaneng budget 683061520 Percentage of linancc provided ;as at I Dcc 20 i5 2 9. ScheduleC of Fixed Assets The schedule of fixed assets pracured and rceived by CP113 ä the poiev imnplemem son the IcaIth-1H Project is tollows: 1 Jan 2015 Additions I)ductins 31 Dke 2m5 Olice fitlings and eju[imnent 27.07 1.S0 Office [f1iuitur 4e( Vehicles 33798 Other 12.53 6 9 - 210223 1,782 - 212,005 10 Health System improvement Project (Health 1i) IDA Credit Number 4896-UZ IDA Credit Number 5231-UZ Notes to the special purpose financial statements For the year ended 31 December 2015 (Amounts are shown in US dollars) 10. Event after reporting date 10.1. Reiiburseiients on IDA Credit Numiber 4896-U1, Th11e applicatiol N 10(8 that includCs expenditures relatili to [le reprig pcroi d i amounlt of 772()'- t. was stbmitted to \ V on I II ch 20 l6 inLd pwr Idl 1 201 6. 10.2. Transactions on IDA Credit Number 5231-U,1Z The Financino Agreement IDA Credit Numi be)r 5231-U dated 18 Julv 2U1 t becace effecITC on 19 September 2013. Hlowever, there were no paymenits from or expenditures related to at reporting date and as at approv\al date ol tl]CC 11naniCUII statcmcnts. 11. Litigations There are no pending litigations related to the l lealth il 1Project as at repurtin J,c ae ind i f approval date of these linancial statements. Health System Improvement Project (Health 111) IDA Credit Number 4896-UZ IDA Credit Number 5231-UZ ANMN 1. RF CONCILLAT IION BEW'V FEN 11111 AVM I MS St. IM%Il VIA) MX I Il1F Pi1; \ND1 D)ISM RSEDI [IN" THE W?vMRIA) BAN K Fcr the year ended 31 December 2015 (Amnounts are shown in? US dollars) LEMA Credit INtmber 489641Z/ E.xpenditulre (atcgor 1 -) . C (I IlB B D)iffIcfL-ick, 1. GOOdS, SinuLu Cr'\ iCk_,_7 24W~75; 24407 7 Tm&Wugvs Mncacmnual 72 1 2W- 251 56.20 I 156 20 OpersOing Coms )7_ 55 SC, 53.1=79 55)90 '79 52 SU I M7.1 110 WZ12 __I55 SC' 321.28TY95 325.286 Y5 L65 SC 132129MU 132,62100 65 SC J,,275V 2&00 275A123AO 74-. 191769.19 19.764. 10 723158 71.350.S s2 -MAT's.s IK21 ,S -85 M 2512.21 -235.12321 )p 86 DP 136365.16 I -',6. 39 o5.4-6 7ASC 1 0112824.006 IMAM2,811) 7V5\ SU~ 74UAWDMO 7141HIM a7, nC9.23 02 01.2119 89 D)P 75,6o9 5 2, ~9 8 93 1 22.99922 12___99 2 1v 1)6 2MA5010 320,50) 0o 92 UPI11,15125 1 W0322i 78 KC' KAMM3.2 4650,20 1 I SISCL, 2-908.600.l 94 2- 0_ A~ 457 A 1 226A157 58) 66 SC s?,o2 k 16 82.21 16 '1)6 Fiu DP )S. ''C J)tl I ]0 ,0811 1 1 k 'US So1 95 1W57V55 1WK857w5i 9(1 sQ228MOM nno-061p-0 -w IOU 192,2-4,04 __ I l) 10 I 1 'o 1 J. 8 -" 1 Sl Health System Improvement Project (Health Ill) IDA Credit Number 4896-UZ IDA Credit Number 5231-UZ \NNEX 1. RECONCILIATION BElEIIIN 1HiE A.MOt YVS St l\TD I 111E PB \1) DISB RSD BY TIlIE WORLI) BANK For the year ended 31 December 2015 (Amounts are shown in US dollars) To16 6,428,279.46 16,427,878.177