V BOARD OF TRETASURYC ONTROL'ER EDUCATION INFRASTRUCTURE FOR RESILIENCE PROJECT Implemented by MINISTRY OF NATIONAL EDUCATION Financed Under World Bank Grant Agreement Numbered TF0A4341 For the Period Between January 1, 2023 and October 31, 2024 Prepared by Ali CALISKAN Gilah PEKBILEK Senior Treasury Controller Treasury Controller Emine AIKGOZ ENGIN Zeynep (OGAL YOKSULABAKAN Treasury Controller Junior Treasury Controller Report's Number 176/4 - 73/13 - 28/12 - 31/18 November 25, 2024 CONTENTS EXECUTIVESUM MARY ...........................................................................................................MMA..................... 1 A. Project Sum mary ...............................................................................j...e ................................................... 2 B. ObjectivesofAudit ...........................................................................................Oj.v....................................... 2 C. ScopeofAudit .....................................................................Sc p..................... ................................................. 3 D. Audit M ethodology ......... .................................................................................. ............................... 3 E. Audit Results ......................................................................................s-.................................................... 4 F. M anagem ent Recom m endcatiton ..........................................................................................cn.............. 5 INDEPENDENT AUDITOR'S REPORT & FINANCIAL STATEMENTS OF THE PROJECT.............6 INDEPENDENT AUDITOR'S REPOR ....................................................................................................... 7 O p in io n ........................................................................................................................................................... 7 Basis for rOpinion ................................................................. ............................................................ -- ....... 7 Em phasis of Matter in the Financial Statem ent.............................................................................. 8 G o in g C o n c e rn ................................................................ ............................................................................ 8 Responsibilities of Management and Those Charged with Governance or Other Appropriate Term s for the Financial Statem ents...........................................................................8 Auditor's Responsibilities for the Audit of the Financial Statem ents....................................8 Report on Other Legal and Regulatory Requirem ents................................................................10 ANNEX I: FINANCIAL STATEM ENTS ........................................................................................................... 11 7「中【」斤！勺一纏萬了■二”r 』邋．』J文‘j＿么＿&＿一＿且一上二＿__k PEPUBLIC OF TORKiYE MINISTRY OF TREASURY AND FINANCE Board of Treasury Controllers EXECUTIVE SUMMARY A. Project Summary The Grant Agreement between the Ministry of National Education and International Bank for Reconstruction and Development (World Bank) for Education Infrastructure for Resilience Project was signed on 27.01.2017. With the agreement numbered TFOA4341, the Ministry of National Education received a grant of 142.800.000,00 Euro. Project is financed by the EU Regional Trust Fund (FRIT) source and is implemented by the Ministry of National Education, General Directorate of Construction and Real Estate. The objective of the Project is to support the Recipient in improving access to education by Syrians under Temporary Protection (SuTP) and Host Communities through the expansion of disaster resilient education infrastructure in priority provinces. The Project consists of the following parts: " Part A: Supporting School Infrastructure Investments " Part B: Enhancing Quality Learning Environment " Part C: Project Management and Technical Capacity Building for Infrastructure B. Objectives of Audit The objective of the audit is to express an opinion on the Financial Statements of the Education Infrastructure for Resilience Project for the period ended on October 31, 2024. The audit includes but not limited to the following tasks. In evidencing compliance with agreed project financing arrangements, we are expected to carry out tests to confirm that: (a) All external funds have been used in accordance with the conditions of the relevant financing agreements, with due attention to economy and efficiency, and only for the purposes for which the financing was provided. Relevant financing agreements include Grant Agreement numbered TFOA4341. 2 REPUBLIC OF TORKIYE MINISTRY OF TREASURY AND FINANCE Board of Treasury Controllers (b) Goods, works, and services financed have been procured in accordance with relevant financing agreements, including specific provisions of the World Bank Procurement Guidelines. (c) All necessary supporting documents, records, and accounts have been maintained in respect of all project activities, including expenditures reported using Statements of Expenditure (SOE). (d) Respective reports issued during the period were in agreement with the underlying books of account. C. Scope of Audit The audit was conducted in accordance with International Standards on Auditing. Those Standards require that the auditor plans and performs the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. The audit included examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. The audit also included assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. There was no limitation in our scope for the Project's audit. D. Audit Methodology Financial Statements Verified that the financial statements have been prepared in accordance with International Public Sector Accounting Standards. Examined expenditures for eligibility based on criteria defined in the terms of the financing agreement and detailed in the Project Appraisal Document. In addition, we examined whether; 3 REPUBLIC OF TORKIYE MINISTRY OF TREASURY AND FINANCE Board of Treasury Controllers (a) expenditures have been made wholly and necessarily for the realization of project objectives; (b) information and explanation necessary for the purpose of the audit have been obtained; (c) supporting records and documents necessary for the purpose of the audit have been retained. Review of designated accounts During the audit of the project financial statements, we reviewed the activities of the project's designated account such as deposits received, payments made and reconciliation of period-end balances. Internal controls Evaluated significant internal controls to obtain a sufficient understanding of the design of relevant controls, policies and procedures and whether they have been in operation during the period under review. Compliance with agreement terms and applicable laws and regulations Reviewed, assessed and reported on compliance with the terms and conditions of the Grant Agreement numbered TF0A4341. Representations by implementing agency Obtained specific written representations from management. E. Audit Results For the financial statements of project; our audit resulted with unmodified opinion. In addition, other reporting responsibilities about the project are included under the "Report on Other Legal and Regulatory Requirements" heading of the report. 4 REPUBLIC OF TORKIYE MINISTRY OF TREASURY AND FINANCE Board of Treasury Controllers F. Management Recommendation A management letter containing comments and recommendations related to internal control deficiencies and other matters dated 25.11.2024 has been prepared and shared with the Ministry of National Education. We believe these matters warrant management's attention. 5 TNEENET UDfCR.7RPOT FINANCI ýä LAL STATEMEN--.1TS OF THEPREC INDEPENDENT AUDITOR'S REPORT TO MINISTRY OF NATIONAL EDUCATION Opinion We have audited the Statement of Sources and Uses of Funds, Statement of the Comparison of Budget and Actual Amount and Special Account Statement of the Education Infrastructure for Resilience Project for the period between January 1, 2023 and October 31, 2024, and notes to the financial statements including a summary of significant accounting policies. The financial statements have been prepared by the Ministry of National Education in accordance with cash basis International Public Sector Accounting Standards and financial reporting provisions outlined in Grant Agreement numbered TF0A4341. In our opinion; The accompanying financial statements present fairly, in all material respects, the financial position and cash flows of the Education Infrastructure for Resilience Project for the period between January 1, 2023 and October 31, 2024 in accordance with the provisions of the Grant Agreement numbered TF0A4341. Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the "Auditor's Responsibilities for the Audit of the Financial Statements" section of this report. We are independent of the Ministry of National Education, General Directorate of Construction and Real Estate within the meaning of "IFAC Code of Ethics for Professional Accountants" and ethical requirements and have fulfilled our other responsibilities under those ethical requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 7 Emphasis of Matter in the Financial Statement Without modifying our opinion, we draw attention to Note "2" to the financial statements, which describe the basis of accounting. The financial statements are prepared to assist the Ministry of National Education, General Directorate of Construction and Real Estate to comply with the financial reporting provisions of the Grant agreement referred to above. As a result, the financial statements may not be suitable for another purpose. Going Concern The Project's financial statements have not been prepared using the going concern basis of accounting. The project was completed on June 30, 2024 and financial closing was made on October 31,2024. Responsibilities of Management and Those Charged with Governance or Other Appropriate Terms for the Financial Statements Ministry of National Education, General Directorate of Construction and Real Estate is responsible for the preparation and fair presentation of these financial statements in accordance with Grant Agreement numbered TF0A4341, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Those charged with governance are responsible for overseeing the Ministry of National Education, General Directorate of Construction and Real Estate's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements The objectives of our audit 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 our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. 8 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 part of an audit in accordance with ISAs, we exercise professional judgement and maintain professional skepticism throughout the planning and performance of the audit. We also: * Identify and assess the risks of material misstatement of the 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. * 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. * 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. We are required to 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 are also required to provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. 9 Report on Other Legal and Regulatory Requirements The conclusions drawn from audits conducted within the scope of other reporting requirements are as follows: a) The Ministry of National Education, for the period between January 1, 2023 and October 31, 2024, has complied with, in all material respects, the requirements of the Grant Agreement numbered TF0A4341. b) With respect to expenditures, adequate supporting documentation has been maintained and these expenditures are eligible for financing under the Financing Agreement numbered TF0A4341. A. Okan SOLER Acting Chairman of The Board of Treasury Controllers Akif Bi*lent BOYACIOCLU (Audit Partner) Vice Chairman Ali 4ALI5KAN Gllyah PEKBILEK Emine A lKGOZ ENGIN Zeynep IOGAL YOKSULABAKAN enior Treasury Treasury Treasury Junior Treasury Controller Controller Controller Controller Date: 25.11.2024 Address: Ministry of Treasury and Finance, The Board of Treasury Controllers, ANKARA/TORKIYE 10 - �q ^� � � �УΡ �, . � � � ч; �� � � � °°� . _ Э� .� � .� - '� �� � 7 11 ® � � � � т . � I � � � �..Ь � � '. _ ._.о.�.�;..� ..�т � � � � �L L. д ®� `,т �' MINISTRY OF NATIONAL EDUCATION - GENERAL DIRECTORATE OF CONSTRUCTION AND REAL ESTATE EDUCATION INFRASTRUCTURE FOR RESILIENCE PROJECT STATEMENT OF SOURCES and USES of FUNDS Loan/Grant No: TFOA4341 For The Period Between January 1, 2023 and October 31, 2024 (in EURO) Notes Current Period Previous Period Cumulative I-SOURCES OF FUNDS A-Government Contributions 0,00 0,00 0,00 B-Other Sources of Funds 7 0,00 0,00 62,145,34 C- WB FRIT Fund (Grant) 0,00 0,00 142,800.000,00 1) Direct Payment 0,00 0,00 0,00 2) Special Account 3 0,00 0,00 142.800.000,00 a- Advance 0,00 0,00 30.000.000,00 b- SOE Method 0,00 0,00 112,800.000,00 D- Refunds to Special Account 0,00 0,00 0,00 Total Funds Received 0,00 0,00 142.862,145,34 E- Refunds to World Bank 7 -294,07' 0,00 -294,06 Total Funds -294,06 0100 142.861.851,28 H-A USES OF FUNDS by COMPONENT I-Investment Costs A- Supporting School Infmstructure Investments 6.820.859,65 10,124.012,64 136.610 749,34 B- Enhancing Quality Leaming Environment 281.673,10 0,00 4.436.521,72 C- Project Management and Technical Capacity Building for 234.678,98 70.293,67 1.752.434,98 Infrastructure Total Investment Costs 7,337,211,73 10.194.306,31 142.799.705,94 11- Non-project Related Expenditures 0,00 0,00 0,00 0,00 0,00 0,00 111-Financing Expenditures (Bank Swift Charge) 0,00 0,00 0,00 Total Uses of Funds by Component 7,337.211,73 10.194.306,31 142.99.705,94 11-B USES OF FUNDS by CATEGORY I-Investment Costs I - Construction Works 6,231.296,39 9X5,099,02 133.033.262,43 2- Goods 291,673,10 0,00 4.436.521,72 3- Consultancy Services 671.934,54 271,392,91 4.351.678,20 4- Non-Consultancy Services 45.428,66 9.659,02 460.312,94 5- Operational Costs 106.879,04 8.155,36 517.930,65 Total Investments Cost 7.337.211,73 10.194.306,31 142.799.705,94 11- Non-Project Related Expenditures 0,00 0,00 0,00 0,00 0,00 0,00 ITI-Financing Expenditures (Bank Swift Charge) 0,00 0,00 0,00 Total Uses of Funds by Category 7.337.211,73 10.194.306,31 142.799.705,94 Cash at the beginning ofthe period 0 1.01.2023 7 7.399.651,13 Cash at the end of the period 31.10.2024 7 62.145,34 Ime ZL.< Controlled by Prepared by 'AppjF 20..4L/J0zk 96111 Mustafa BU61AUL Haci Mehmet KUL06LU Project inance list Hea De artment c r *e О�О О д О��О b CJ b О��.О�� � С7 С. 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NO: TR38 000150015804 8016 4085 71 - TR13 000150015800 7305 4919 49 For The Period Between January 1, 2023 and October 31, 2024 (In EURO) Opening Balance (01.01.2023) 7.399.651,13 Reimbursements to SA 0,00 Refunds to SA 0,00 Available Funds 7.399.651,13 Payments Made for Expenditures 7.337.211,73 Service charges for the account 0,00 Total Pr!!jcct Investments 7.337.211,73 Refunds to World Bank 7 294,06 IClosing Balance (31.10.2024) 7 62.145,3411 Prepared by Controlled by b../K/40 2 Mustafa BUGBUL Ham Mehmet KULOGLU an Lft Project Finance An2cialist Hea f Department Arec MINISTRY OF NATIONAL EDUCATION General Directorate of Construction and Real Estate Education Infrastructure for Resilience Project Grant/Project No: TF0A4341 As of October 31, 2024 and For The Period Between January 1, 2023 and October 31, 2024 NOTES ABOUT THE PROJECT FINANCIAL NOTIFICATION 1. PROJECT OBJECTIVE AND STRUCTURE Education Infrastructure for Resilience Project executed by World Bank under EU FRIT funds aims to support Turkey in improving access to education by Syrians under temporary protection (SuTP) and host communities through the expansion of disaster resilient education infrastructure in priority provinces. The project includes three components: (a) supporting school infrastructure investments; (b) enhancing quality learning environment; and (c) project management and technical capacity building for infrastructure. The Grant Agreement of Education Infrastructure for Resilience Project was signed on 27.01.2017 between Ministry of National Education and World Bank (WB) amounted to E142.800.000,00. Under the Project, schools for the Turkish and Syrian children have been constructed and the number of children and youth who access to education have been increased. The disaster- resilient and modern facilities also contribute to a better learning environment that has a positive effect on the learning abilities of students/trainees. The Project Closing Date is June 30, 2024. The Grace Period started after 30.06.2024, and the project was completely closed as of 31.10.2024, with the remaining money being returned to the World Bank. Implementation of the project is carried out by the Project Implementation Unit organized under the General Directorate of Construction and Real Estate. 2. MAIN ACCOUNTING POLICIES a) Project is fmanced via the grant extended by the World Bank. b) Payment under the Project are made through Special Account to person or institutions providing the construction works, good and services. c) Funds for the Project will be used under the provisions of "Regulation on "Principles and Procedures on the Expenditures and Accounting of the Grants Transferred from the European Commission or International Organizations to Public Administrations" published by the Ministry of Finance" published in Official Gazette dated 27.11.2007 and No. 26713. d) The Construction and Real Estate Department keeps all documents and records regarding to the Project. e) The financial tables are prepared in accordance with cash basis accounting. f) Accounting transactions are recorded in Euro which is the currency of the provided financing via the grant agreement signed between the World Bank and Ministry of National Education. Since almost all transactions are made in Turkish Lira, however, accounting records are also kept in Turkish Lira in parallel with the accounting records kept in Euro. g) Procured inventories or real assets are recorded as project components or general management costs over the cost amount received on the procurement date. There is no depreciation record regarding the project assets. Inventories or real assets obtained from the Project sources are reflected on the budget accounts and depreciation records are followed in the accounting records of the general budget. h) Transactions with currencies other than Euro are accounted for at the Bank's exchange rate at the time of the transaction. 3. FINANCIAL STATEMENTS The utilization of Fund is restricted only with the project objective in compliance with the grant agreement between Ministry of National Education and the World Bank. The unused project funds at the end of the project shall be returned from the Special Account in compliance with the relevant provisions of the grant agreement, 4. GRANT FOR THE "EDUCATION INFRASTRUCTURE FOR RESILIENCE PROJECT" THROUGH THE WORLD BANK WITHIN THE EU FRIT FUND As the Grant Agreement signed between World Bank and Ministry of National Education in January 27, 2017 is financed by a Multinational Fund the Republic of Turkey is not obliged to any repayment regarding the grant except in cases related to ineligible circumstances. Education Infrastructure for Resilience Project for provinces hosting Syrians under temporary protection is carried out with a total budget of EUR 150.000.000,00 (EUR 142.800.000,00 as IFI deduction included), through the European Union - FRIT fund financing and the WB. 5. SOURCE OF FUNDS SOURCES OF FUNDS FRIT - Grants: Replenishments - SOE 142.800.000,00 Borrower/Recipient - Borrower's Contributions - Cash (Taxes) for Grant 0,00 Beneficiary - Beneficiary contributions - Cash 0,00 Other Sources of Funds 62.145,34 Refunds to the World Bank (-)-294,06 Total Sources of Funds 142.861.851,28 6. PENDING APPLICATIONS There is no pending application as of June 30, 2024, 7. CASH BALANCES The available balance in the special account in Euro in October 31, 2024 includes the following amounts (There is no bank vault or cash other than the balance in the bank special account): Cash at the beginning of the period : 7.399.651,13 EUR Cash at the end of the period (Special Account Balance as of 31.10.2024 (Valfbank)) 62.145,34 EUR In the TF A4341 Education Infrastructure Strengthening Project with a budget of EUR 142.800.000,00, a total payment of EUR 142.799.705,94 was made and the refund of the remaining EUR 294,06 was transferred and completed on 25.10.2024. The remaining amount of EUR 62.145,34 is the amount obtained from interest income. On 01.11.2024, it was transferred from the special account to the Ministry of Treasury and Finance account to be recorded as income, and the account was made available for closure. 8. WITHDRAWAL APPLICATION The withdrawal applications have been completed to a total amount of EUR 142.800.000,00 which also corresponds to the total grant amount of the project as of 25.03.2021. The Advance part of the withdrawn grant amount is EUR 30.000.000,00 and the SOE part is EUR 112.800.000,00. Date Currency Amount Type of Withdrawal Applications 15/05/2017 Euro 12.500.000,00 Advance 25/10/2018 Euro 1.462.192,60 SoE 07/11/2018 Euro 17.500.000,00 Advance 29/11/2018 Euro 1.058.262,82 SoE 28/01/2019 Euro 4.474.797,01 SoE 07/06/2019 Euro 17.554.807,16 SoE 15/08/2019 Euro 14.803.636,20 SoE 01/10/2019 Euro 22,467.569,41 SoE 06/12/2019 Euro 10.135.973,62 SoE 12/02/2020 Euro 13.332.431,60 SoE 23/06/2020 Euro 23.092.551,77 SoE 25/03/2021 Euro 4,417.777,81 SoE TOTAL 142.800.000,00 9. FURTHER NOTES TO THE FINANCIAL STATEMENTS The "Promotional Materials" work which was undertaken by R24 Medya Prodiiksiyon Org. ve Yay. Tic. Ltd. 5ti. amounted to EUR 38.848,09 had been followed in the "Goods Category" in the Procurement Plan in 2018 before it was transferred to the "Consultancy Services" category in the Procurement Plan in the following years. The figures in the Financial Statements have been prepared in accordance with current procurement plans. It was kept following in the "Goods" category in the accounting records due to possible changes to the Procurement Plan till the end of the project. The correction entries have been made in the accounting records according to the corresponding category in the Procurement Plan at the project closure. Prepared by Controlled by Apprt d Mustafa BUGBUL Haci Mehmet KULO6LU 9ztan Projct Fn elead Dep ment qlRerAtgcp Speciali