98920 AU TOR'S REP Audit completion date: 15.12.201 4 The Secretary Bangladesh Parliament Secretariat (B PS) Sher-e-Bangia Nagar, Dhaka. I. We haH" au di ted th e accompanying Financial Statement of the 'Strengthening Parliamental) Oversight £SPO) Project' financed by IDA Grant no- TF097134-BD as of 30th June. 20 I 4 and for the year then ended . The preparation of Financial Statement is the responsibilit)' of management. Ou r responsibility is to express an opinion on the Financial ~tatement based on our audit. II. We conducted our audit following International Standards on Auditing. Those standards require that we plan and perform the audit to obtain reasonable assurance about v. hether the Financial Statement rs free of material misstatement. An audit includes examining, on a test basis, evidences supporting the amounts and disclosures in the Financial Statement. An audi t also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall Financial ~tatement presentation. We believe that o ur audit prov ides a reasonable basis for our Opinion. Ill. In our opin ion the Financial Statement g•ves a true and fair view in all material respects the financ ial position of 'Strengthening Parliamentary Oversight (SPO) Project' fi nanced by IDA Grant no-TF097134-BD as of SO" June, 2014 and the results of its operations and cash flows for the year then ended in accordance with the cash basis of accounting followed by the Government of Bangladesh. IV . Opinion Status: - Unqualified t'Lt>- I (A K Mohiuddin Ahamd) Joint Secretary (CS) & Project Director Strengthening Parliamentary Oversight (SPO ) Project unbagicha, Dhaka-1000 AUDITOR'S REPORT ON SPECIAL ACCOUNT I. We have aud ited the Special Account Statement of the 'Strengthening Parliamentary Oversight (SPO) Project' for the year than ended 30 1h June. 2014 under provision of IDA Grant NO. T l '0971 34-BD. 2. Our audit was carried out in accordance with International Auditing Guidelines .Accordingly, our audit included Review of systems of International ControL tests of the according records and supporting documentation. verification of account balances and other auditing procedures that we cc nsidered necessary under the circumstances. 3. The accompanying Special Account Statement was prepared on the basis of cash deposits and withdrawals for the purpose of complying with the above credit covenant . (a) As per withdrawal application TK 379.8 1 lakh was replenish by the Donor during the year 201 3- 14. OPINION In our opinion the Special Account Statement( attached Schedule) gives a true and fair view of the accounting activities for the year ended 30th June 2014 on the basis of cash deposits and withdrawals. ~ ~3~-\ 2·\'\ (l\lst. Maksuda Begum) Deputy Director For Director General Foreign Aided Projects Audit Directorate Phone:9331027 Ba nglades h Parl iament Secretariat Strengthening Parliamentary Oversight (S PO) Project IDA Grant No. TF09 7134-BD Specia l Account Statement For the Year ending T 30 June, 2014 Account No. STD- 0200000138094 Depository Bank Related Loan IAgrani Bank Limited, Romna Corporate Branch, Bangabandhu Avenue, Dhaka IGA Grant Currency IBDT Part- A: Accoun t Activity c-?pening Balance -- I 40 ,196 695.49 I Total amount deposited by the W orld Bank ~!hdrawal aeelication No. - SP0-020, dated. 21/1112013 28 ,718 .207.1 1 -· SP0-023, dated : 12/05/2014 9,262,893 .00 37 ,981, 100. 11 - 1 I Tota l amount refu nded to cover m elig1ble exeend iture 78 ,177 ,795.60 educt: I Total amount withdrawn for the zrear ended June 30, 2014 70,042,469.51 T ota l interest if not included above ir amount withdrawn Ending Balance a s on 30/06/20 14 8, 135 ,326.09 -- ~ ~ -- t Pa rt- 8: Account Reconciliation _ _ _ _ _ 1 [ Openmo ad~