Financial Attest Audit Report on the Accounts of Balochistan Livelihood and Entrepreneurship Project, Quetta, MDTF Grant No. TFB-2123-PK, IDA Grant No. D-5650-PK, IDA Loan Credit No. 6544-PK Planning and Development Department, Government of Balochistan Financial Year 2023-24 AUDIT YEAR 2024-25 AUDITOR-GENERAL OF PAKISTAN SERVING THE NATION BY PROMOTING ACCOUNTABILITY, TRANSPARENCY AND GOOD GOVERNANCE IN THE MANAGEMENTAND USE OF PUBLIC RESOURCES FOR THE CITIZENS OF PAKISTAN i ь Table of Contents A 13 BREV IATIONS AND ÅCRONYMS ................. ............. l 'ROJ EC T OV E RV [ E W.... A U D I TO R'S R EP0 R'[ 'TO TH E MAN A G E M EN -F (A 11 DI To i i N ION) ............................. 2 1, 1 -N A NCI A 1, S'l -NI'E M l- N TS ............. ........................... ........ I ........................ --~~ 4 M A N A G EM ý-N T LI-l -L'ER ......... ............................ -..I., ......................... ...... . ý E X EC Li TI V E 5 Li M.M A RY 3 3 I I N T R 0 1) 1 1 ( - H O N ................................................................................................... 4 1 I A U D JT O B JEC T IV E S ............................................................................................ 43 2. A Li D VF S C 0 P F' A N D M hTH 0D0 LOG Y ............................................................... 43 4- A (,'D ITFI N 13 l N Cr S AN D R E C 0 M M EN DATION S ................................................ 43 4.1 0 i-ganizalion and M arlagernerit ................................................................................ 43 4 , 2 F i ri an c i a l M a n ag ejn en t ............................................................................................ 4 6 4-3 Procurumen( and Contruel Managemeril .................................................................. 49 4.4 M onýw ring and E valuat[o n ..................................................................................... 52 4 .6 O v erallA ssessm ent ................................................................................................... 5 5 5. 56 A C K N O W L L D G L -M E N -1 .................................................................................................. 57 ABBREVIATIONS AND ACRONYMS AGP Auditor-General of Pakistan ACS Additional Chief Secretary BDS Business Development Services BDF Business Development Facilities BLEP Balochistan Livelihood and Entrepreneurship Project B & R Buildings & Roads BUITEMS Balochistan University of Information Technology, Engineering and Management Sciences CFA Chartered Financial Analyst CDWP Central Development Working Party DC District Coordinator DG Director General ECs Enterprise Clusters EDPs Enterprise Development Plans GI Galvanized Iron GST General Sales Tax GoB Government of Balochistan IDA International Development Association IPSAS International Public Sector Accounting Standards ISSAI International Standards of Supreme Audit Institutions LF Local Facilitator LIPs Livelihood Investment Plans M&E Monitoring and Evaluation MDTF Multi Donor Trust Fund NAVTTC National Vocational and Technical Training Commission PC-I Planning Commission Pro forma-I PFC Provincial Finance Commission PSC Project Steering Committee P&DD Planning and Development Department PMU Project Management Unit PMIU Pvt. Project Management Implementation Unit Private PSQCA Pakistan Standards and Quality Control Authority RFT Request for tender RFQ Request for Quotation SDGs Sustainable Development Goals STEP Systematic Tracking of Exchanges in Procurement TBTTP Ten Billion Trees Tsunami Program TOR Terms of Reference TRP Technical Resource Person UV Ultraviolet 1 PREFACE The Auditor-General of Pakistan conducts audits subject to Articles 169 and 170 of the Constitution of the Islamic Republic of Pakistan 1973, read with Sections 8 and 12 of the Auditor General's (Functions, Powers and Terms and Conditions of Service) Ordinance 2001. The audit of Project Director, Balochistan Livelihood and Entrepreneurship Project was carried out accordingly. The Directorate General Audit, Balochistan, Quetta conducted audit of the Project Director, Balochistan Livelihood and Entrepreneurship Project during July - August, 2024 for the period 2023-24 with a view to reporting significant findings to stakeholders. Audit examined the economy, efficiency, and effectiveness aspects of the Project. In addition, Audit also assessed, on a test check basis, whether the management complied with applicable laws, rules, and regulations in managing the project. The Audit Report indicates specific actions that, if taken, will help the management realize the objectives of the project. The Report consists of two parts. Part-I contains Auditor's Report (Audit Opinion) and Financial Statements. Part-II contains Executive Summary, Management Letter and Audit Findings. The Report has been prepared for submission to the World Bank in terms of Agreement with Government of Pakistan. Dated: December 04, 2024 (Shuja Ai) Director General Audit Place: Quetta Balochistan x PART-I 1. PROJECT OVERVIEW 2. AUDITOR'S REPORT TO THE MANAGEMENT 3. FINANCIAL STATEMENTS PROJECT OVERVIEW Name of Project: Balochistan Livelihood and Entrepreneurship Project Sponsoring Authority: Multi Donor Trust Fund (MDTF) through World Bank Executing Authority: P&D Department, Government of Balochistan, Quetta Grant No: MDTF Grant No. TFB-2123-PK, IDA Grant No. D-5650-PK, IDA Loan Credit No. 6544-PK PC I Cost: US$ 50 million equivalent to PKR 7,899.981 million Date of Commencement: March 26, 2020 Actual Date of Commencement: November 01, 2021 Date of Completion (as per PC 1): June, 2025 Date of approval by CDWP December 09, 2019 Loan Closing Date: June 30, 2025 Loan Utilization Status in FY 2023-24 Rs. 1,461 million Progressive Expenditure upto F.Y 2023-24 Rs. 4,400.184 million 1 AUDITOR'S REPORT TO THE MANAGEMENT (AUDIT OPINION) 2 Office of the DIRECTOR GENERAL AUDIT BALOCHISTAN Pakistan Audit and Accounts Complex Zarghoon Road, Quetta Ph: 081-9203590 Fax: 081-9201969 AUDITOR'S REPORT (Un-Qualified Opinion) Auditor's Report on the Financial Statements of "Balochistan Livelihood and Entrepreneurship Project, Quetta" under MDTF Grant No. TFB-2123-PK, IDA Grant No. D-5650-PK, IDA Loan Credit No. 6544-PK through World Bank, P&D Department Balochistan, Quetta under Ministry of Economic Affairs Division (EAD) We have audited the accompanying Financial Statements of Balochistan Livelihood and Entrepreneurship Project, Quetta that comprise Statement of Cash Receipt and Payments, Statement of Comparison of Budget and Actual Expenditure together with the notes to the Financial Statements forming integral part thereof for the year ended June 30, 2024. Management Responsibility It is the responsibility of Project management to establish and maintain a system of internal controls, and prepare and present the Financial Statements in conformity with the requirements of Cash Basis IPSAS and Financial Reporting under the Cash Basis of Accounting Standards. Auditor's Responsibility The responsibility of the auditor is to express an opinion on the Financial Statements based on audit conducted. We conducted our examination in accordance with International Standards of Supreme Audit Institutions. Those standards require that we plan and perform the audit to obtain reasonable assurance that the Financial Statements are free of material misstatement. The audit process includes examining, on a test basis, evidence supporting the amounts and disclosures in the Financial Statements. It also includes assessing the accounting principles used and significant estimates made by the management, as well as evaluating the overall statement presentation. We believe that our audit provides a reasonable basis for our opinion. Opinion In our opinion: a) The Financial Statements present fairly, in all material respects, the cash receipt and payments by the project for the year ended June 30, 2024 in accordance with Cash Basis IPSAS and Financial Reporting under the Cash Basis of Accounting Standards. b) The expenditure has been incurred in accordance with the requirements of legal agreement. TA r Dated: December 2024 - (ShuJ Ali) Quetta Director Ge ral Audit Balochistan 3 FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 4 Balochistan Livelihood & Entrepreneurship Project (BLEP) ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 ’气 Balochistan Livelihood & Entrepreneurship Project (BLEP) Statement of Financial Position As at June 30, 2024 NG" 2023-2A 2MI-2 Rupen RUPM Asseb Cunrent Aneft 10 cash & Bank IDA Loan Credit No. 6544-PX 10.1 3,237,232,364 Petty cash In hand 20.2 116,000 Equity & UsbUttles Aocumulated reserms 1,237,232,364 LUMUdes Retention money with hold 1237AM" Mochill-- Mont Speciallst H BbEP FiTianclat Idanagement Specialist Balochistan LivelihOods & Entrepreneurship Project (BLEP) Balochistan livelihood & Entp neurhip Projec (BLEP) Statement of Cash Receipts and Payments For the Period ended on June 30, 2024 Note 2023-24 2022-23 Rupees Rupees Receipts IDA Loan Credit No. 6544-PK 6 2,084,972,341 La: E upendes/Paments Component 1- Economic Mobation (EM) 7 Goods (Hardware and Software) 7.01 Non-Consulting Services 7.02 69,861,292 Trainings and Workshops 7.03 36274,965 Services of implementing Parmners/District Facilitation Centers 7.04 23004,690 Development of CES (Ctizen Engagement Strategy) 7.05 Consultants' Services (Individuals and Firms)/Communication Firm 7.06 9,059805 Incremental operating cost 7.07 813276 139A148 Companent 2-Promoting EnterprIses Dtveopment & UveU d(PEOLI 8 Goods (Hardware and Software) 8.01 26,100,000 Consultants' Services (IndMduals and FirmsV/Value Chain Study 8.02 39,58,813 Business Development Services for Community Institutlans-Trainings .03 Implementation of Enterprise/ Business Development Activities 9.04 36,184,513 Technical & Vocational Skills Development 8.05 127,500.041 Specialied Training Institute based 806 ausiness Development Facilities 8.07 20,194,728 High Tunnel Systern*fficdent Inrlgatlon+Corporate Farming 8.08 285,281,348 Retention Money with held from Contractor 8.09 TrainIngs and Workshops 8.10 43,732 incremental operating cost B.11 12,655,481 567,45,656 Component - Proet ManaeM ent (PM) 9 Goods (Equipments & Furnitures) 9.1 12,580,305 Non-Consulting Services 9.2 consuitants' Services (IndivIduals and Firms) 9.3 53,922,680 Trainings and Workshops 94 14,585,218 incremental operating cost 9.5 _ 976,093 Surplus/(Deficit) 137343" Cash at the beginning of year Less P" cash in hand 10.2 116,000 Net Surplus/(Defidt) ,257,2254 q. Fbn. I Management Specialist mancial Management Specialist Balochistan Livelihoods & Entrepreneurship Project (BLEP) ы Balochistan Uvelihood & Entrepreneurship Project (BLEP) Statement of Changes in Equity for the Period ended on June 30, 2024 2023-24 2=43 Rupees RUPOIS Babno as an 1 July 2023 Not Surplus/(Defkft) f0t the YOU 1,237AZ,364 Babwe as an 30 June ZU4 1,237,23Z364 managemem akt I Head ofpNed BLEP Mancial Management Specialist Balochtstan Livelihoods & 沪 藉 限 镼 飞 Balochistan UvellhoW & Entrepreneurship Project (BLEP) Cash Flow Statement For the Period ended on June 30, 2024 2023-24 2W-23 Rupees Rupees Net Surplus/(Deficit) for the year 1,237,232,364 Adjustment fbr non cash items Add Increase In Uabilides Net Increase in cash and cash equivalent 1,237,232,364 Cash and cash equivalent at beginning of the year Cash & cash equivalent at the end of the year 1,237,232,364 Anan anagement Specialist Wes Project BLEP Financial Management Specialist B . , Balochistan Livelihoods & Entrepreneurship Project (BLEP) Balodtn LivellUhod & EntrepreneushIP Project BOLEP) Nots to the Financial Statements For the Period ended on 3Oth June 2024 L Reparn Etitty Tan. aStatmeistotrthMadlau tvekitad & gneatmnhipooect(Bt? ig ta f ndalstsu ftenin WWMfhe aprigantya aeie iteFnn Aeern betwun the lani Repubic af Pakitan and the World gank tu Famncm Afmn fiGrat AFm wal d an a 2&»21f US0 <515 m~ n $23 mwlm. IDA La a $3A Men IDA Grant). Me pr becaiU aecti ram Mi~ 2& 2(32 f« the ~ I a1 e~n tM aumt. Te a n to pnat ment oppartunities for aml commntlsa and promoti smtahtbdty ofentefs inelected Jat an, Te knan n m in w M M an Laan baed an Standard Wori Bank tern. The Loen Nmber aO Is 544-K fn wh pnditwre has been Incrred~duri F 2023-24. Gam~ af Ubd~at andrmnt Department thugh Prject Mangement Implementtin Unkt (PMfU). 2. CeO ~ by ~ Mnanment n Aptitat Fun The SEP pr~ject managment cestifies that the f ha b amppk e m have been iced lr the puposes Intended in the Financing Agreement 3. AccouunnsCOmentin and Statemnt Of CmpIance Thsa Financial Statments have btn ppered In carance with Internatnal PtWc Awc Stu~ JSM). The mewiiircVtics ha beapplid cmntend thrttfl the prod. 4. Sgnefint AccutIrg G~ . 4.1 Farelga¢Crrvnmpn7saflht Cesb rt~ and P~fmetu ~rar ft tsuac~nå in ft~nTeft~S effmwdd t Rpak bye'pM ~ahep reta to the la m wfncy a~stt the ~dtnVa nf~ ta the Pak~upa and the Foreign Currncy at the dateaof the mciptsand payments. nhe Reclp and PaymetL The repertng currencyb Pat k«upas. 43 ft~fiEWmlC~ Ravlua in r~~e i - tM date of af na&n by bank r clarance of chaqu. Revenue t acned an gra bi and aM tid c~ aN 1d Sp&ate. 4A AsUe atffada tymkd~ amW Amsin im ftur ecaemi beefos cened by the pabset as a rest af past transactonsl or pant evets. Assets are recordedi atst and currently no deptechtion arm ted •.5 in s etemiedÉ te atWonwhchaecnqe r pyran Emnditur a r onthe data wmn paymnt I ae o chq lasued FinancIal ya to which tIe p ma pea den dbyt at hicac orp advice it isued. al P ~ymfl natt m* u Expdelturu k rmrdad am the date &hque it Innued. b) Paymetsdrdyh bnk *mn~ E*mndium recarded an the date the payr~n ad 1t ~n1 to bak. cl bn1 p&~tPWiI mi rcgnid en h lim voucher aseubmtt ed In ~mprest ccoun i intim åa ä>i enStel It No snt terminal bene~ts a pald ta the cmntratual ernplyes.- 4.7 pynsts by7M'~Pwlv No ftid party payMnt was made, . Peritddaf Fhnncal$Statuements P fd s Finaial Stamest la tm Ju l 01, 2wD te 3th JAm 202. Financial Managemelt specialist Badhi f Ligjho t Balochistan LivellhoOlås & Balochisan Peoo d & Entrepreneursbip project (BLEP) { Ba1ad+lstan 11vг11hood & EMrepreneurshlp Project (BLEPj Notes to the Fkn�nшl5tateпxnu For the pertod епдед оп 30th lипе 20ц а о�гдпылиWмw [аи�w1 иUиr�р,иь ига+иа и ии kпn аг и.п иа. wом еиt иг wгоеsв д,м. о[и ha}к�..тп.+ebwiм•�s+w. nгмRа М и�в �геiкs диlп г�к огма� � � us� м,аа uss +� Wв111fe1ЧMIEгW W�Y 13awou 7АКlтs3Ч r..� � �� а.1 тhknpпxn[sNьФtгrиfьnatltsi[цRрвЧ'�oвll�ьdUSDdFarlмk�ccowMЬYNkrldбьMimMeЬaridWMhLгwalAPf�иkмswhdtlвбbp tlи hajeп. 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WRвnlAsЧtt lI4ПC0 iaa а,мииw�а L01 {аfАьl4гrдrьКFиМАаажillMiwWaridNMWмOun�a 12а� 14 AutlюrMtlae of kau �дlрад а[лfман+w�ЧР ►га�се @lE►1 м А� 1о. 2QN. 7hne GnмcW paumew Mw Ькп ьwhalиd far kЧв И F+ые д haiecR еаlогЧцw' ! ц, бвпегд ii{ww hьиЬвм гавдМ д[ т Чк �rлгR 1�ьqвг• �� � . _ _ �.,..� Чы/ а! ; ._ :вь�iп иtв F'шancial Маааgегоедt Specialist Baloehistaп L1velihoods & °д� Bnttepreneurship Project (BLEPI , � � 4 GУΡ �i � � � � � � а � �s � р, д. rJ � � т � � _ � � а� ..., о � � а ,� � � � й � �� � oN� � .�° � =N � � �� �� di г ай с � '" � � L Q С � � мi ггi ,. � � � � С а1 L W е, и ,�+ � 'о � � � й � а W � � и � W а�°� � �s � � � С � � ., � С V � у :� О °о� � "� s � � � ��� ,� 3 � � � .� ц �а J � 0. Уfй} и _ ;т�j � � лr � б. � � � � � и `а' °7Э тА и о а � � � « � .� � � � � .�, S °� �+ � °7 ау V � �а , �° �� � о �� ���� ro � - � ��� � � � � Q � � ё Z tq �, b � � �Гn �� �� ®Е,®�, � ��V � т ' �� � �� � л м .�i v � Balochistan Livelihood & Entrepreneurship Project (BLEP) DESIGNATED US DOLLAR ACCOUNTS STATEMENT For the Year Ended June 30, 2024 Financing Agreement No. 6544-PK Account No. 4173179721 Depository Bank National Bank of Pakistan Address: Main Branch, Jinnah Road, Quetta Currency US Dollars Opening Balance July 01, 2023 World Bank advances during the period 7,386,012 Total 7,386,012 Deduction: Expenditures during the period 2,954,308 Closing balance 4,431,704 Closing balance as per bank statement as on 30-06-2024 4,431,704 Difference 0 Detail of difference attached a) Un-present cheques b) Closing balance petty Cash on 30.06.2024 Total (a- b) Difference adjusted 0 Fina I Management SpecialistH dofP c B BLEP Financial Management Specialist Balochistan Livelihoods & Entrepreneurship Project (BLEP) 愈 鬓 I& C’甩 _‘祇一•鉀戶州‘.,,..& ，啊蓄細勵細叫黝d為圈加闕 ．鯽•鬨“‘•訪回••“.“州戶•．‘觔h略州叩亂叢方 涌忙O4lnl神nl 華蘇蘇＇ 『h••們瞭勵卹， ＿。‘&“細細戶．-－〕r誡州誡d&＇奮 r馴他編•闔U誠•專•鹹頂戶““『誡f7〞－－必必＿ 緬間•d娜月州目二．‘•••劇細一’& 一～州 為 A�smutar�coouNт ив.в�тrn:в , 1�M Mq� l10i11�A0��t00{177l7l7Z7 рвгьу 11п 417�17�7I1 Сц11С1{ETAN LNE�qOR �P P100.1ECTlYLit} pNLY i0R nA IAAM CREOfT 1q i�M.PK Atoвunlltlв� __.._ .. . _ rldбrвe �t eweiat 1n eas! д iпи ■ ТУпf МО. 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Rm.sm - siso hf a-emmez egs% Balochistan Livelihood & Entrepreneurship Project (BLEP) ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2024 霭 嗽 Balochistan Livelihood & Entrepreneurship Project (BLEP) Statement of Financial Position As at June 30, 2024 NOW 2023-24 2022-23 Rupees Rupees Aswts current Assets 10 Cash & Bank IDA Grant No. D-5650-PK 10.1 895,926,743 Petty cash In hand 10.2 84,000 896,010,743 Equity & Lialallitles Accumulated reserves $95,926,743 Uabfiftlles Retention money with held M,9214'143 "!F-*PrQ]eCt Rna)v P SL6 Financial Management Specialist Balochistan Livelihoods & Entrepreneurship Project (BLEP) Balodistan Uvellhood & Entrepreneurship P"ject (BLIP) Statement of Cash Receipts and Payments For the Period ended on June 30, 2024 Note 2OZ3-2A 2o2.23 Rupees Rupees Receipts IDA Grant No. D-5650-PK 6 1I509,801l 1,509,807,431 less: Expenditures/Payments Component 1- Economic Mobiliation (EM) 7 Goods (Hardware and Software) 7.01 Non-Consulting Services 7.02 50,589,210 Trainings and Workshops 7.03 26268,077- Services of Implementing Partners/District Facilitation Centers 7.04 16,658,565 Development of CES (Citizen Engagement Strategy) 7.05 Consultants' Services (Individuals and Firms)/Communcation Firm 7.06 6,S60U548 Incremental operating cost 7.07 588,924 100,665324 Component 2- Promotfng Enterprises Development & Uvelihood (PEDL) 8 Goods (Hardware and Software) 8.01 18,900,000 Consultants' Services (individuals and Firms)/Value Chain Study 8.02 28,665,586 Business Development Services for Community Institutions-Trainings 8.03 Implementation of Enterprise/ Business Development Activities 8,04 40,685,337 Technical & Vocational Skills Development 8.05 92,327,619 Specialized Training Institute based 8.06 Business Development Facilities 8.07 14,623.769 High Tunnal Syster+Effilent IrrigadtonCorporate Farming 8,08 206583,044 Retention Money with held from Contractor 8.09 Trainings and Workshops 8.10 31668 Incremental operating cost L11 9,164,317 410,9813540 Component 3- Project Management (PM) 9 Goods (Equipments & Furnitures) 9.1 9,109,879 Non-Consulting Services 9.2 Consultants' Services (individuals and Firms) 9.3 39,047,458 Trainings and Workshops 9.4 10,561,718 Incremental operating cost 9.5 43.43069- 102,150,024 Surplus/(Deficit) 896,010,743 * Cash at the beginning of year Less Petty cash In hand 10.2 84,000 Net Surplus/(Defict) 895,926,743 ot M t Project Financial Management Specialist Balochistan Livelihoods & Entrepreneurship Project (BLEP) 镇 气 Belochistan Uvelihood & Entrepreneurship Project (BLEP) Statement of Changes In EquItV For the Period ended on June 30, 2024 2023-24 2W-23 Rupees Rupees Balance as on 1 July 2U3 met Surplus/(Defidt) for ft year 895,926,743 Balance as on 30 June 2M 89S,926,743 Flr p"l Manapment specialist ea UTP Financial Management Specialist Balochistan Livelihoods & Entrepreneurship Project (BLEP) 氰 氯 Balochistan Livelihood & Entrepreneurship Project (BLEP) Cash Flow Statement For the Period ended on June 30, 2024 2023-24 2022-23 Rupees Rupees Net Surplus/(Deficit) for the year 895,926,743 Adjustment for non cash Items Add Increase In Liabilities - Net Increase In cash and cash equivalent 293,926,743 Cash and cash equivalent at beginning of the year - Cash & cash equivalent at the end of the year 895,926,743 Fk,W" I management Spedallst Project BLEP 他 EWochLaan Uvell~ Ek Enb~eurship Project (BUIP) Notes to the Financial Staternents For the Periled ended on 30th June 2024 Thofhorl4М61 ..... ... � .. il4У . . .. 7аму . . j 1!•1 7J 1��i1 � .... � L �м` �1� T7�J1 М.М)1 1I1ПIв�7.М L7МП .. 1ц,Л ii.i�� . � ... . _ ... f�в i4в . ... if 11�1У1 }цLМ ... .. ... 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