Government of Nepal Ministry of Water Supply (MoWS) Department of Water Supply and Sanitation Management (DWSSM) Project Management Unit (PMU) Water Sector Governance and Infrastructure Support Project (WaSGISP) IDA Credit No. 7132-NP Audited Project Financial Statement 2023/024 (2080/081) FY: 2023/24 (2080/81) Government of Nepal Ministry of Water Supply (MOWS) Department of Water Supply and Sewerage Management (DWSSM) Project Management Unit (PMU) Water 'Sector Governance and Infrasdtructure Support Project (WaSGISP) (IDA Credit No. 7132-NP) FY 2080/81 (2023/24) Amount in NPR Cumulative up Note Previous Year CurrentYear Cumulative up to Current Year to Previous year Sources GON Fund 2 9,267 226.52 9,267,226.52 27,058,218.25 36,325,444.77 GON Reimbursible Fund IDA Loan 2 4,276,647.00 4,276,647.00 IDA Loan received 3 4 873,915.00 53,658,867.50 58,532,782.50 Total 18,417,788.52 18,417,788.52 116,998,331.43 135,416,119.95 A lication l) Works, and consulting services under Part 1 of the Pro•ect 7,448,094.00 2) Goods and non-consulting services under Parts I and 2 of the Project 4,240 383.00 3 Transfer to the Participating (a) Municipalities for Training and Incremental Operating Cost Under Parts 1 and 2 of the Pro-ect 3(b) Training and Incremental Operating Cost under Parts 1 and 2 of the Pro•ect 4) Transfer to the Puticipating Municipalities for works under Part 2 of the Pro' ect services,lncremental Operating Costs,Training, and consulting services under Part 3 of the Pro •ect 6 Emer enc Ex enditure Total 18,417,788.52 18,417,788.52 116,998,331.43 Prakash Thapa Magar Samit Kumar Yadav Ram Ku rS stha Account Officer Project Director Director General WaSGISP WaSGISP DWSSM Ramesh Ghimire Pramila Devi Shakya ajracharya D . anesh Prasad Pandey Undersecretary (Account) Secretary Financial Comptroller General Mows Mows FCGO Padam Raj Poudel Deputy Auditor General OAG Water Sector Governance and Infrastructure Support Project IDA Loan Project Financial Statement FY 2080/81 (2023/24) 1 Note : Acccounting policv The Project has ma .ntained the accounts as per the GON accounting system i.e, on Cash basis. In the GON accounting system, all the disbursements incltuling advances are treated as expenditure. Amount in NPR Cumulative up to Cumulative up to Current Current Year Previous Year Year Worlß, and consulting services 1) under Prert I of the Pro •ect 31112 Construc;ion/purchase of non-residential buildin s 31112 31135 Consultir service 31135 6,003,372.00 73, 100,790.18 Construc7ion of water supply structures 31156 31156 31159 Other Public Constructon 31159 1,161,211.00 2,605,933.00 Sub Total 7 448,094.00 77 374 760.18 84 822 854.18 2) Goods and non-consulting services under Parts 1 and 2 of the Project 31122 Machin and Tools 3 1122 2,336,774.00 13,812,409.53 31123 Furniture and Fixtures 3 1123 1,903,609.00 3,065,028.29 4,968,637.29 18 Sub Total 4,240,383.00 14 540,663.82 781,046.82 3(b) Training and Incremental 2 Operatng Cost under Parts and 1 D of the Project Salary 5,347,089.70 21121 Dress 50,000.00 80,000.00 130,000.00 21132 Dearness allowance 54,000.00 150,000.00 204,000.00 31134 Meeting allowance 19,500.00 76,500.00 96,000.00 21212 Contribu7ion Pension Fund 37,747.08 37,747.08 21213 Contribu7ion Insurance fund 9,600.00 30,000.00 39,600.00 22111 Water and Electrici 4,020.00 40,216.00 44,236.00 22112 Commurication 25,000.00 79,713.80 104,713.80 22212 Fuel office use 693,631.00 1,822,183.25 22213 Vehicle maintenance 849 376.00 3 283 962.86 22214 Insurance and renewal cost 235,000.00 235,000.00 22221 146,669.00 Machineries operation and Maintenance 27 459.00 119,210.00 Operating and Maintenance expense of 22291 other assets 72,865.00 72,865.00 22311 Oflice lies 735,412.00 3 109,515.97 3,844,927.97 22314 Fuel Other Purpose 0.00 0.00 News Paper Printing and Notice 22315 ublishirg 293,906.00 432,844.00 726,750.00 22411 Service md consultin services 0.00 0.00 Informaton System and software 22412 831,912.00 831,912.00 operatin ex enses 22413 Contract Service 2,595,704.00 22511 Training 191,463.29 191 ,463.29 22512 Ex enses related to skill develo ment 22611 Monitoring and evaluation 514,410.00 1,922,570.71 2,436,980.71 22612 Travel allowance 22711 Miscellaneous ex enses 557,163.00 1,320,262.63 1,877,425.63 28142 Office rent 1,338,231.14 31 812 218.95 Sub Total 6,729,311.52 25,082,907.43 Total 18 417 788.52 116 998 331.43 135 416 119.95 Prakash Thapa Magar amitKumar Yadav Project Director Account Offcer WaSGISP waSGISP Water Sector Governance and Infrastructure Support Project Statement of GON Fund & GON Reimbursable Fund FY 2080/81 (2023/24) Note : 2 Amount in NPR Cumulative up to Cumulative up to Particulars revious Previous Year Current Year ear Current Year A. 1 GON Fund ex enditure 9,267,226.52 9,267,226.52 27,058,218.25 36,325,444.77 Less: uns ent balance Less Source Transfer from GON fund to IDA Loan Add: Source Transfer from IDA Loan to GON fund Sub total GON fund 9,267,226.52 9,267,226.52 27,058,218.25 36,325,444.77 A.2 GON Reimbursable Fund 9,150,562.00 89,940,113.18 Uns ent Balance GON Reimbursable Fund Less Source Transfer from IDA Loan to GON fund Add: Source Transfer from GON fund to IDA Loan Less: Rein±ursed to GON Central Account Ka-7-15 4,873,915.00 4,873,915.00 53,658,867.50 58,532,782.50 Advance Account Transfer (Ka-7-15) Sub total GON reimbursable furd (IDA Loan) 4,276,647.00 4,276,647.00 36,281,245.68 40,557,892.68 Prakash Thapa Magar Samit Kumar Yadav Account Officer Project Director WaSGISP WaSGISP Water Sector Governance and Infrastructure Support Project FY 2080/81 (2023/24) IDA Loan 7132-NP Note:3 Cat.N0. Cumulative up to Previous Year Previous Year Current Year Cumulative up to Current Year Category NPR USD SDR NPR USD SDR NPR USD SDR NPR USD SDR Reimbursement (l)Works, and consulting services under Part I of the Project 14,467.47 10,877.23 1,895,239.00 14,467.47 10,877.23 353,759.08 265,600.12 368,226.55 276,477.35 (2)Goods and Non Consulting Services 2 under Part 1 & 2 of the project 2,978,676.00 22,737.98 17,095.33 22,737.98 17,095.33 14,667.02 11,097.04 37,405.00 28,192.37 3(b).Training and Incremental operating 3b Cost Parts I & 2 of the roject 35,504.85 26,739.80 4,723,011.50 35,504.85 26,739.80 Total IDA Loan 4,873,915.00 37,205.45 27,972.56 4,873,915.00 37,205.45 27,972.56 403,930.95 303,436.96 441,136.40 331,409.52 Prakash Thapa Magar Samit Kumar Yadav Account Officer Project Director WaSGISP WaSGISP Water Sector Governance and Infrastructure Support Project Statement Of Supplementary Account (313011173& 313011174) FY 2080/81 (2023/24) Note to the account : 1 Budget Release Expenditure Balance Budget Description IDA IDA IDA No. GON Reimbursible Total GON Reimbursible Total GON Reimbursible Loan Loan Loan 313011173 Recurrent 5,347 089.70 5 347,089.70 5 347 089.70 5 347,089.70 21121 Dress 21121 80 000.00 80 000.00 80 000.00 80,000.00 21132 Dearness allowance 21132 150 000.00 150,000.00 150,000.00 150 000.00 21134 Meetin allowance 21134 11 475.00 65 025.00 76 500.00 11 475.00 65,025.00 76 500.00 Contribution pension fund 21212 21212 37,747.08 37 747.08 37,747.08 37,747.08 Contribution insurance 21213 fund 21213 30 000.00 30,000.00 30,000.00 30,000.00 Water and Electricity 22111 22111 6,033.00 34,183.00 40 216.00 6,033.00 34 183.00 40,216.00 22112 Communication 22112 11,957.32 67,756.48 79,713.80 11,957.32 67 756.48 79,713.80 22212 Fuel office use 22212 259, 135.79 259,135.79 1,563,047.46 1,822, 183.25 Vehicle maintenance 22213 22213 492 576.01 2 791 386.85 3,283 962.86 492,576.01 2,791,386.85 3,283,962.86 22214 Vehicle Renewal anc Insurance 22214 35,250.00 199,750.00 235,000.00 35,250.00 199,750.00 235,000.00 Machineries operation and 22221 maintenance 22221 19,210.00 100 000.00 119 210.00 19 210.00 100 000.00 119 210.00 Other Assets Repair and 22291 Maintenance 22291 9,604.00 63,261.00 72,865.00 9,604.00 63,261.00 72,865.00 22311 Office su lies 223: 1 469 291.60 2,640,224.37 3 109,515.97 469,291.60 2,640 224.37 3,109,515.97 Fuel (Other Purposes) 22314 22314 Newspaper printing aud 22315 Notice ublishin 22315 64 928.50 367 915.50 432,844.00 64,928.50 367,915.50 432,844.00 Services and Consultancy 22411 Ex enses Information System and 22412 software operating ex enseS 831,912.00 831 912.00 831 912.00 831,912.00 22413 Contract service 22413 2,595,704.00 2,595,704.00 2,595,704.00 Employee Training 2251 1 Ex ense 22511 28,725.00 162,738.29 191,463.29 28 725.00 162,738.29 191,463.29 Skill Development and 22512 Awareness and Seminar Ex ense 22512 294,888.00 1,671,028.00 294,888.00 1,671,028.00 Monitoring and evaluation 22611 22611 288 384.30 1 634 186.41 1 922 570.71 288 384.30 1 634 186.41 1 922 570.71 22612 Travel allowance miscellaneous 22711 expen;es 2271 1 198,048.41 1,320,262.63 198,048.41 1, 122,214.22 1,320,262.63 28142 House Rent 28142 200,796.84 200,796.84 1, 137,434.30 Total Recurrent 13,620, 150.88 25,082,907.43 11 462,756.55 313011174 Ca ital Construction/purchase of 31112 non-residential build:ngs 31112 466,914.00 2,645 845.00 466,914.00 2,645,845.00 3, 112,759.00 Machinery and Tools 31122 31122 2 668 632.90 8 807 002.63 11 475 635.53 2,668 632.90 8 807,002.63 Furniture and Fixture 31123 31123 919 517.62 2 145 510.67 3 065 028.29 919 517.62 2 145,510.67 3,065,028.29 31135 Consultin service 135 3 11,352 149.18 61 748,641.00 73 100 790.18 11 352 149.18 61 748 641.00 Construction of wate 31156 I su structures 1156 3 Other Public Constructon 31159 31159 188,248.00 972,963.00 188,248.00 972,963.00 1,161,211.00 Total Capital 15 595,461.70 76,319,962.30 91,915,424.00 76 319,962.30 91 915 424.00 Total Recurrent & Capital 27,058,218.25 89,940,113.18 27,058,218.25 89,940,113.18 116,998,331.43 Prakash Thapa Megar amitKumar Yadav Account Officet• Project Director WaSGISP WaSGISP Government of Nepal Ministry of Water Supply Department of Water Supply and Sewerage Management Water Sector Governznce and Infrastructure Support Project (WaSGISP) IDA Loan Project Account FY 2023/24 (FY 2080/81 ) Amount in NPR Source wise ex enditure GON IDA Total 1 Works, and consultin services under Part I of the Pro•ect 31112 Construction/ urchase of non-residential buildin s 31 1 12 466,914.00 2,645,845.00 31135 Consultin service 31135 61,748,641.00 31156 Construction of water su I structures 31156 31159 Other Public Constructon 31159 188,248.00 972,963.00 1 161,211.00 Sub Total 2) Goods and non-consulting services under Parts 1 and 2 of the Pro •ect 31122 Machiner and Tools 31122 2 668 632.90 8 807 002.63 11 475,635.53 31123 Furniture and Fixtures 3 1123 919,517.62 2 145 510.67 Sub Total 3,588,150.52 10,952,513.30 14,540,663.82 c 3 (a) Transfer to the Participating Municipalities for Training and Incremental O eratin Cost Under Parts I and 2 of the Pro•ect Sub Total 3(b) Training and IncrementalOperating Cost under Parts 1 and 2 of the Pro •ect 5,347,089.70 5,347,089.70 21121 Dress 80,000.00 80 000.00 21132 Dearness allowance 21132 150,000.00 150,000.00 21134 Meetin allowance 21134 11,475.00 65,025.00 76,500.00 21212 Contribut-on ension fund 21212 37 747.08 37,747.08 21213 Contribut_on insurance fund 21213 30,000.00 30,000.00 221 11 Water and Electrici 22111 6,033.00 34 183.00 40,216.00 22112 Communication 22112 11,957.32 67,756.48 79,713.80 22212 Fuel office use 22212 259 135.79 1 563 047.46 1 822 183.25 22213 Vehicle n-.aintenance 22213 492576.01 22214 Vehicle Renewal and Insurance 22214 35,250.00 199,750.00 235,000.00 22221 Machineries o eration and maintenance 22221 19,210.00 100 000.00 1 19,210.00 22291 Other Assets Re air and Maintenance 22291 9,604.00 63 261.00 72 865.00 22311 Office Sun lies 22311 469,291.60 2,640,224.37 22314 Fuel Other Pu oses 22314 22315 News a er rintin and Notice ublishin 22315 64,928.50 367,915.50 432, 844.00 2241 1 Services and Consultanc Ex enses 22411 22412 Information S stem and software o eratin ex enses 22412 831,912.00 831,912.00 22413 Contract service 22413 2 595,704.00 2,595,704.00 22511 Em Io ee Trainin Ex ense 22511 28,725 00 162,738.29 191,463.29 22512 Skill Develo ment and Awareness and Seminar Ex ense 22512 294 888.00 1 671 028.00 22611 Monitorir and evaluation 22611 288,384.30 1634186.41 22612 Travel allowance 22612 22711 miscellaneous ex enses 22711 198,048.41 1 122 214.22 28142 House Rent 28142 200,796.84 1,137,434.30 Sub Total 11,462,756.55 13,620,150.88 25,082,907.43 Total 27,058,218.25 116,998,331.43 Prakash Thapa Magar Samit Kumar Yadav Account Officer Project Director WaSGISP WaSGISP Government of Nepal Ministry of Water Supply Department of Water Supply and Sewerage Management Water Sector Governance and Infrastructure Support Project (WaSGISP) IDA Loan Statement of Expenditure FY 2023/24 (FY 2080/81) Category Total (3b) Training and (1)Works, and (2)Goods and non- Incremental WA No. Authorization Value date consulting services consulting services Operating Cost NPR SDR USD under Part 1 of the under Parts 1 and under Project 2 of the Project Part 1 & 2 of the Pro ect U to 2022/2023 1,895,239.00 4,873,915.00 27,972.56 37,205.46 FY 2023/2024 2 12-Se -23 3,593,685.00 682,962.00 4,276,647.00 24,384.45 32,223.08 3 IO-Jan-24 34,159,926.00 86,012.00 2, 169,842.00 205,411.84 274 , 442.54 4 IO-Ma -24 9,230,423.00 12,966,440.50 73,640.67 97,265.33 Total of 2023/2024 53,658,867.50 303,436.96 403,930.95 Total up to 2023/2024 48,879,273.00 4,930,498.00 4,723,011.50 58,532,782.50 331,409.52 441,136.41 Prakash Thapa Magar Samit Kumar Yadav Account Officer Project Director WaSGISP WaSGISP Wåter Sector Governance and Infrastructuré Support Project IDA Loan ka-7-15 Transfer Statement July 17, 2023 to July 15, 2024 (Shrawan 1 ,2080 to Ashad 31, 2081) IDA Loan W/A Deposit From Advance From IDA Total No. Date USD NPR USD NPR USD NPR 2 12-se -23 32,223.08 32,223.08 4,276,647.00 3 IO-Jan-24 274,442.54 274 442.54 , 4 10-May-24 97,265.33 12,966,440.50 97,265.33 Total 403,930.95 403,930.95 53,658,867.50 Prakash Thapa Magar Samit Kumar Yadav Account Officer Proj ect Director WASGISP WASGISP Water Sector Governance and Infrastructure Support Project Category wise IDA Loan in Detail July 17, 2023 to July 15, 2024 (Shrawan 1 ,2080 to Ashad 31, 2081) (1)Works, and consulting Total (2) Goods and non-consulting services under (3b)Training and Incremental operating Cost services under Part 1 of the App No. Value Date Parts 1 and 2 of the Project Parts 1 & 2 of the project Pro•ect NPR USD SDR NPR USD SDR NPR USD SDR NPR USD SDR 30-Jun-23 37,205.45 27,972.56 14,467.47 10,877.23 22,737.98 17,095.33 Re lenishment 12-Se 23 32,223.08 24,384.45 27,077.19 20,490.36 682,962.00 5,145.89 3,894.09 3 IO-Jan-24 274,442.54 205,411.84 257,441.60 192,687.16 86,012.00 648.22 485.17 2,169,842.00 16,352.72 12,239.51 4 IO-May-24 12,966,440.50 97,265.33 73,640.67 9,230,423.00 69,240.29 52,422.60 8,872.91 6,717.78 19,152.13 14,500.29 Total 53,658,867.50 403,930.95 303,436.96 46,984,034.00 353,759.08 265,600.12 1,951,822.00 14,667.02 11 097.04 35,504.85 26 739.80 Total u to 2023/24 58 532,782.50 441,136.40 331,409.52 48,879,273.00 368,226.55 276,477.35 4,930,498.00 37,405.00 28,192.37 4,723,011.50 35,504.85 26,739.80 Prakash Thapa Magar Samit Kumar Yadav Account Officer Project Director WaSGISP WaSGISP Water Sector Governance and Infrastructure Support Project Statement of Budget Release 2080/81 Chalu 313011173 PMU Birendrana ar PIU Other PIUs Total GON 2,337,969.67 IDA Loan 2,644,372.88 Total 20,100,564.88 4,982,342.55 Pujigat 313011174 PMU Birendrana ar PIU Other PIUs Total GON 14,697,333.00 898,128.70 IDA Loan 74,224,327.00 76,3 19,962.30 Total 91,915,424.00 Total Chalu+Pujigat PMU Birendrana ar PIU Other PIUs Total GON 3,236,098.37 IDA Loan 85,200,105.00 4,740,008.18 Total 109,022,224.88 7,976,106.55 116,998,331.43 Prakash Thapa Magar Samit Kumar Yadav Account Officer Project Director WaSGISP WaSGISP Reconciliation Statement of Reimbursable Fund FY 2023/24 (NFY 2080/81) Particulars FCGO Pro•ect A/C GON Reimbursable Fund: IDA Loan 40,557,892.50 Total PR Prakash Thapa Magar Sami umar Yadav Account OfTicer Project Director WaSGISP WaSGISP Note of Reconciliation : F.Y. 2080/81 Adjustment This year This year Closing Balance Project Budget No. Opening Balance 1 (Source Budget release Replenishment Transfer Water Sector Governance and Infrasstructure su ort 313011173/74 IDA 4,276,647.00 53,658,867.50) 40,557,892.68 Total 89,940,113.18 53,658,867.50 40,557,892.68 This ear Reimbursable Bud et release 313011173 Chalu 313011174 Pu•i at Sub Total 89,940,113.18