Office o or General
NeOD
Babarmahal /Anan r, Kathmandu, Nepal
(Agriculture, Land Management, Forest, Industry, Commerce and Labour Audit Department)
Ref. No.: 2079/80-A
To , Date: 13 April, 2023
The Secretary,
Ministry of Finance,
Singha Durbar, Kathmandu.
Subject: Independent Auditor's Report
Opinion
We have audited the accompanying project financial statements of the Nepal Live Stock Sector
Innovation Project (NLSIP) financed by IDA Credit No.61490, which comprise the Project
Financial Statements showing sources and applications of project fund as at 16 July 2022 (32 Ashadh,
2079) and for the year then ended and a summary of significant accounting policies and notes relating
to the project financial reporting requirement of the project.
In our opinion, the Project Financial Statements including Statement of Designated Account, in all
material respects, give a true and fair view of the financial position of the Nepal Live Stock Sector
Innovation Project (NLSIP), as of 16 July 2022 (32 Ashadh, 2079), and of the results of its
operations and its cash flows for the year then ended in accordance with accounting policy of
Government of Nepal. We also report that funds provided under IDA Credit No.61490 have been
utilized for intended purposes.
Basis for opinion
We conducted our audit in accordance with Nepal Government Auditing Standards (NGAS) issued
by the Office of the Auditor General of Nepal (OAGN). The OAGN is an independent constitutional
body mandated to conduct public sector audits in Nepal. Our responsibilities as provisioned in NGAS
are further described in the auditor's responsibilities for the audit of the financial statements section
of our report. We are independent of audited project in accordance with the Code of Ethics for Public
Sector Auditors issued by the Auditor General of Nepal. These Codes are based on the ISSAI 130
Code of Ethics issued by the INTOSAL. We have fulfilled our other ethical responsibilities in
accordance with OAGN Codes. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Management Letter
Management letter highlighting the areas of improvement for the internal control system and other
aspects in this project is enclosed with this report.
Management's Responsibilities for the Financial Statements
Project management is responsible for the preparation and fair presentation of the financial
statements in accordance with accounting policy of Government of Nepal and terms of Loan
agreement, and for such internal controls as management determines is necessary to enable that
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 Project's financial reporting
process.
Phone: 01-4772220, 4771270, 4262958, Post Box: 13328
email! alp'-mamtr.innan n- .ini A;-. n4r__- --- T-
Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives 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 Nepal Government Auditing Standards (NGAS) will
always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in
aggregate, they could reasonably expect to influence the economic decisions of users taken on the
basis of these financial statements.
As a part of audit in accordance with Nepal Government Auditing Standards, we exercise
professional judgment and maintain professional scepticism throughout the audit. We also:
* Identify and assess the risk of material misstatement of the financial statement whether
due to fraud or error, design and perform audit procedure responsive to those risks, and
obtain audit evidence that is sufficient and appropriate to provide an opinion. The risk of
not detecting a material misstatement resulting from fraud is higher than one resulting
from error. as fraud may involve collusion, forgery, intentional omission,
misrepresentation, 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 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 financial statements including
the disclosures, and whether the financial statements represent the underlying transactions
and events in a manner that achieves fair presentation.
* Obtain sufficient appropriate audit evidence regarding the financial information of the
project activities to express an opinion on the financial statements. We remain solely
responsible for our audit opinion.
We have communicated 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 identified during our audit.
(Bindu Bista)
Deputy Auditor General
Ofice o LOtor General
Babarmahal /Ana ]Vttar, Kathmandu, Nepal
(Agriculture, Land Management, Forest, Industry, Commerce and Labour Audit Department)
Ref No.:2079/80-1 0
Date: 13 April, 2023
Subject: Management letter relating to the Audit of Nepal Live Stock Sector
Innovation Project (NLSIP) financed by IDA Credit No.61490
The Secretary
Ministry of Agriculture and Livestock Development
Singh Durbar, Kathmandu
I wish to draw your attention towards the enclosed audit findings regarding audit of Nepal
Live Stock Sector Innovation Project (NLSIP), under your ministry for the fiscal year
2021/22. These findings have been selected from the Preliminary Audit Report sent to you
through our audit system, Nepal Audit Management System (NAMS) after taking into
consideration the response and evidences received from the concerned offices.
I also state that none of the contents of this enclosure will have any material effect on the
Audit Report and opinion of this office sent to you on 13 April, 2023 or on the rest of the
con!ents of the Preliminary Audit Report.
(Indra Prasad Acharya)
Assistant Auditor General
cc: Ministry of Finance
Singhadarbar, Kathmandu
Financial Comptroller General Office
Anamnagar, Kathmandu.
Nepal Live Stock Sector Innovation Project (NLSIP),
Hariharbhawan, Lalitpur.
Phone: 01-4772220, 4771270, 4262958, Post Box: 13328
email. Ino J... _~ -
Ministry of Agriculture and Livestock Development
Nepal Livestock Sector Innovation Project (NLSIP)
Project Management Unit (PMU)
IDA Credit No: 61490 - NEP
Hariharbbawan, Lalitpur
FY 2021/22 (2078/79)
1. Introduction
Nepal Livestock Sector Innovation Project, with the loan assistance of World Bank, is being
implemented in Nepal since FY 2016/17 for a period of six years with the objectives of increasing
productivity of livestock products, enhancing value addition and improving climate resilience of
smallholder farms and agro-enterprises in selected livestock value-chains (milk, meat, pashmina etc.).
The main functions of this Project are (i) strengthening the critical institutional and regulatory
capacity of livestock sector, (ii) promotion of innovation and modernization of livestock service
delivery (iii) promotion of small farmer's inclusive value chains for selected livestock commodities
(milk, meat, pashmina etc.), (iv) project management and knowledge generation. In addition, the
Project through its 4 Decentralized Offices (DLSUs) located at Biratnagar, Hetauda, Butwal and
Pokhara will provide support through Matching Grants Scheme (MGS) to the 500 small and medium
sized agro-enterprises in 28 selected Districts wherein of the total investment of the Business
Proposals, 30% would be from participating Bank loan, 20% equity and 50% from Project's grants.
A loan agreement was signed between Government of Nepal and World Bank on 21 January 2018
for US Dollar 80 million. The total cost of the project including that of the contribution of
Beneficiaries, Financial Institutions and GoN is US$ 115.00 Million of which 69-57% (US$ 80
million) is IDA assistance [IDA Credit Number 61490-NP]. The beneficiary contribution is 8.70 %
(US$ 10 million), contribution by the Financial Institution is 13.03 % (US$ 15 million) and another
8.70 % (US$ 10 million) is GoN contribution.
The Ministry of Finance and the World Bank have agreed to reallocate the project costs by cancelling
US$ 25 million from the original allocation of US$ 80 million. After the reallocation, the total project
cost has amounted to US$ 55 million as IDA contribution, US$ 7.04 million as GoN contribution and
US$ 10 and US$ 15 million as Beneficiary and Banking Sector Contribution respectively. The
revised total project cost has amounted to US$ 87.04 million.
2. Current Year's Audit Observations - FY 2021/22 (2078/79)
The major audit observations of this Fiscal Year are as follows:
2.1. Financial and Physical Progress: The project has been able to spend only NPR 2838 million
till the end of FY 2021/22 against the projected target of NPR 8787 million (IDA share NPR
5551 million and GoN share NPR 3237 million) to be spent during five years. The financial
progress is merely 32.30% and the project has not been prepared the overall physical progress.
The project needs to make more efforts in enhancing the working efficiency in the remaining
project period to meet the targets.
2.2. Project Implementation: The project has projected to increase the milk productivity by 40%,
goat meat productivity by 20%, increase in the sale of milk and goat meat by 30%, seventy-
five thousand farmers follow the livestock climate friendly technology, and two hundred
thousand farmers will receive the project services and benefits with 45% women
participation, and matching grants would be provided to 500 livestock sub projects. World
Bank Review Mission carried out in September 2022 evaluated that milk productivity had
increased by 27.33%, milk sale increased by 22.3 1%, thirty-five thousand farmers followed
the livestock climate friendly technology, and one lakh seventy-four thousand farmers
received the project services and benefits. It seems to be difficult in realizing the project goals.
2.3. Grants Distribution: In order to be eligible for grant receipt, the grant recipient is required
to invest 20% and 30% of the total project cost in the form of share equity and bank loan and
the remaining 50% would be provided by the project. By the end of FY 2021/22, the four
DLSIs have made subproject agreements in three stages and paid the matching grant support
to the beneficiaries as follows:
Descriptions Biratnagar Hetauda Pokhara Butwal Total
Farmer group and cooperatives - 1 43 70 58 47 218
sta e
Li estock federations - 2nd stage 0 1 2 0 3
Private sectors 3r stage 96 82 85 117 380
Agreement amounts for I" and 2nd 5702 10595 8792 7465 32554
stage sub rojects in lakh)
Subprojects receiving ]St installment 33 46 23 34 136
pament
Subprojects receiving 2nd installment 5 0 0 0 5
a yment
Subprojects receiving 3' installment 2 0 0 0 2
pa ment
2.4. Subprojects Monitoring: Effective and timely monitoring of the subprojects is very
important to ensure whether the grants are properly utilized or not. The project has spent NPR
423.50 million in FY 202 1/22 under matching grants provided to the subprojects selected in
the first and second stage. It is seen that the project is weaker in respect preparing the
monitoring report and carrying out timely monitoring and evaluation of the subprojects to
ensure whether the works are carried out as per the agreement or not, whether the goods
procured from matching grant supports are properly utilized or not and whether the
beneficiaries' situations are improved or not. The World Bank September 2022 Mission has
rated the monitoring and evaluation system of the project as moderately satisfactory. It needs
to be improved.
2.5. Consulting Services: The Procurement Act 2063, Clause 29 requires that the public sector
entities can procure the consulting services for the specialized works that cannot be carried
out by the existing human resources. The project has spent NPR 350.20 million (12.34%) in
consulting services out of the total project expenditure of NPR 2838 million. Such expenses
are incurred for hiring consultants for project implementation, monitoring and evaluation,
procurement, and financial management responsibilities, which could have been done by the
existing human resources of the project. Such expenses need to be controlled.
2.6. Milk Collection Center: The DLSU letauda has made a contract agreement with a
contractor for an amount of NPR 3.69 million to construct a milk collection center in 3idur,
Nuwakot, which was agreed to be completed on 31 May 2022. But the construction of this
center has not yet been completed even after three-time extensions and NPR 1.65 million
payment.
Similarly, Pokhara has also made a contract agreement with a contractor for an amount of
NPR 4.27 million to construct a daily collection center in Rupa Rural Municipality. It has
paid NPR 4.02 million to the contractor. During the field visit of the building, it was found
that the building could not be operated on as it had no electricity, the access road was not
clear, the surface levelling and staircase was not good, and it had no compound wall either.
The shortcomings of the building need to be improved and it should be properly used for
which it was constructed.
3. Follow u of Previous Years' Audit Observations:
Audit Observationai.s Settlement tus
Settle Unset ryParti
f-Y 217/ 18 d .tid a
h-eweren ui bevtosi rI
The outcome Fou Whee Drie Pic ue 8 Th Proce ac ted
days' observation visit to Kenya spending the achievements of the
NPR 2.145 million should be clearly observation/study visit as
documented, mentioned in the audit
observation.
Project needs to get the apprvalof It has already been approved
Ministry to regularize the purchase of 9 by Ministry as per the existing
Double Cab Four Wheel Drive Pickup Financial Procedure Acts and
Vehicle (Mobile Veterinary Service) for Regulaiontions.
NPR 41.4 million against the 4 Hardtop
Jeep type vehicle that was approved in
annual ans and pro
Additional financial burden was created It has already been regularized
by discontinuing the of the formulation of by Mmnistry as per the existing
Veterinary Drugs Act while it was already Financial Procedure Acts and
Sthe drafting stage for which NPR Resulation.
FY 2019120 -- --
Oroject targets and achieveents are Delay in loan reallocation and
below the target as specified in annual Covid 19 Pandemic caused
plans and programs adverse effect in the project
implementation. The Project
will give due adherence to the
Overall aggregate project progress is not Project reallocation has -been
satisfactory materialized and lesser effect
of the Covid Pandemnic has
eased the project
implementation. It is hoped
that the project activities will
be implemented within the
___________ given timeline.
Unsettled mobilization advance of NPR Mobilization advances have
31.53 million at the end ofthe FY 2019/20 been duly recovered from the
need to be settled down. Civil Works Contractors,
Consultants and Goods
Suppliers as per the Contract
Agreeme-nnt.
Construction of nonresidential buildings Some delays were apparent
has been delayed and, therefore, the due to the prevalent of Covid
construction works need to be expedited 19 pandemic. However, most
in a way to complete within the period of of the civil work contracts
contract agreement. have been com leted.
Proper utilization of the vehicles procured The project has given due
under the NLSIP need to be ensured. adherence in ensuring the
proper utilization of the
vehicles rocured under the
NLSIP through regular
monitoring.
FY 2020/21
The project has reviewed its performance The project has given due
status through the mid-term evaluations, attention to improve the
The performance of 2 components seems performance status in
satisfactory, 3 moderately satisfactory, 2 compliance with its approved
moderately unsatisfactory out of eight annual plans and programs.
project components. The task of
formulating livestock act and policy,
livestock information system are not
implemented. 18 activities are
recommended to cut down due to poor
implementation. It shows poor
implementation of the proect
The existing Public Procurement Act, Procurement and Financial
2007 and its regulation, has given the Management Experts are hired
responsibility of public procurement and as per the mandatory loan
financial management to the Finance covenants provision of the
Department, Procurement Unit and Office loan agreement. The tasks
Head. However, the project has spent being carried out by these
NPR 8.974 million for procuring experts are of a technical
procurement and financial expert nature and the project has been
mentioning the TOR of those units as able to perform the quality
supportive staff of those units. Such procurement and PFM
consultants should not be hired, and functions with the highest
existing manpower should be used. quality management standard.
Given the limited account staff
deputed in the project, their
expertise has become very
As per the provision of rule 105 (2) of The project has duly followed
Fiscal Procedure and Financial the provision of Fiscal
Accountability Regulation 2077, the Procedure and Financial
purchased goods for other entities should Accountability Regulation.
be transferred and a store submission The project has already
report should be received. The project received the store submission
distributed material and equipment of reports in this regard.
NPR 74.765 million to difFerent 60
entities but the store submission report has
not been sent vet.
4. Compliance with Financial Covenants:
The Project is responsible to comply with the financial covenant as specified in the Project Financing
Agreement. In this connection, we have reviewed these covenants as mentioned in Additional
Instructions: Disbursement and Financial Information Letter. The status of compliance with these
covenants is given below.
Arte Paa Major Financial Covenants Cm Partd Ong No
Secti . plied anly oing Yet
Secti Com Due
II 2n.05 Financial Management: 7le
(a) The Recipient shall ensure that a financial
management system is maintained in
accordance with the provisions of Section
2.09 of the Standard Conditions.
(b) The Recipient shall ensure that interim un-
audited financial reports for the Activities
are prepared and furnished to the World
Bank not later than forty-five (45) days after
the end of each trimester, covering the
trimester, in form and substance satisfactory
to the World Bank.
(c) The Recipient shall have its Financial
Statements audited in accordance with the
provisions of Sections 2.09 (b) of the
Standard Conditions. Such audit of the
Financial Statements shall cover the period
of one (1) or part of the fiscal year of the
Recipient, commencing with the fiscal year
in which the first withdrawal under the
Advance was made. The audited Financial
Statements for such period shall be
furnished to the World Bank not later than
nine (9) months after the end of such period.
Government of Nepal
Ministry of Agriculture and Livestock Development
Nepal Livestock S I Innovation Project
JDA i i 461490
Wiht pur
S4.*,,JrIetor j 4
4Zrbhawa 30
Audited Financial Statement (Project Account)
FY 2021/22 (2078/79)
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А. Cяtegory 1; Goods and Warks " � �
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22522 PгоgramEч�enses �... 238,471,и15.г0 ЯП,148,474.23 278,ЬгQ,2А9.45
гг529 Miscelluneous Progrvn Ен c;nscs _ _ _
?7213 Med;cines Purchase �к еп5еs _ � �
31112 Huildlпg ConstrucEioп 427,217.54Я_ЯА 210.г39.45г.09 637,457,ППJ.97
31113 lnstifuuaпal Impravement oCH�uildoп � 494,99П.00 494,990,00
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�
�! /,/�уΡ, АΡ�,v� "
/ v / '
_ .......... .... ............ lr`
{Ashok итаг Giri) �
Uпдег Scereдarv, Account f�г- Cпoesh Dдha1) �
- Project tЭiгеедог �
NLS1P
NL51i'
С'.1U5crsV-[P1Documents�Lгvestock ProjectU'гоlесг Aecount12 02 1-221,0.uditcd Pro)ес1 АсспипУ �"2Q21-г?.
G-er-leri T f -' Q' , J,
M i nistry of Agric ultu rc 'a i O eYdoptnent
Nepal Livestoc SeUor I 6"vAiJi#&oject
GoN Fund, GoN Reirnbu 0
d-&".Qhcs lenishable Fund
0
1 luflur'y'd 0
Audited Financial St4 tktc(Ffolct Account)
Budget Head: 312001073174 Fiscal War:
Note to Account 2
In "NPR"
PARTICIJLARS Reference As at ITY 2020/21 ) As- OFY 2021/22
2021/22 7,1)
(2077178) 78/7 9 (2078/79)
I.I. GON Fund
A GON Fund Released Note 5 358,664,D74.53 138,012,240,11 496,676,314.64
B Add Source to be changed fToTn IDA to GoN Note 7
C Less: Source to be changed firom GoN to IDA 11,538,692.56 11,538,692.56
D I Less: Freeze / Unspent Amount 650,380.01 650,380.01
I.I. Net GoN Fund (A+B C-D) 346,475,001.,96 138,011,240,11 484,487,24107
1.2. Reimbursable Fund (IDA)
A GON [Zcirnbun .ble f nd Rclea,e (IDA Sour-ce) Note 5 1,383,573,153.45 954,532,149.89 2,338,1 OS,303.34
B Ad& Source to be changed froin GoN to IDA Note 7 11,538,692.56 11,538,692.56
C Less: Source to be changed from IDA to GoN
D Less: Transfdrcd to GoN Treasurv fiom IDA Nnte 3 1,08 1,65 1 1 OT62 1,152,023,416.90 2-233,674,724.s2
E Lew Direct Reimbursement to GoN Treasury from IDA
F I Lesss: Freeze/ Unspent Ainount 1,970,133.24 1,970,133.24
1.2. Net GON Rtimbursable (IDA) (A-B-C-D-E-F) 311,490,405.15 (,197,491,267.01) 113.999,13S.14
L13.:T .talF..d 657,965,407,11 (59,479,02630) ',93,486i380-22
Particulars As at F 2020121 2078rrg) As at FY 2021/22
(20 7/78), (2078179)
1.4. DA Replenishable
I Transfer to GoN Treasury Accouin from DA Note 3 1,081,651,307 62 1,152,023,416.90 2,233,674,724,52
2 Direct Pa inent from DA Note 3 5,929,699.51 5,829,699.51
A Total payment from DA (1 +2) 1,087,48J,007.13 1,152,023,416m 2,239,5()4,424.03
B DA Replenished / Liquidation (Documented) Note 4 1,087,481,007. 13 897,209,095 74 1,984,690,102 87
1 4. Net IDA Replenishable (A-B) 254,814 32 14,321,16
Particulars As at FY 2020/21 FY 2021122 (2078
_L2077178) 1'7:9:)]: =Asatff 2021122
at 07
2078179)
1.5. IDA Credit (Documented from IDA)
A Documented from IDA (DA Liquidation) Note 4 1,087,481,007 13 897,209,095.74 1,984,690,102.87
B Documented from IDA (Direct Reirabitirsenjent))
I.S. Total JDACredit 1,087,481,007,j3 897,209,095.74 1,9$4,690,102.87
s ok Kurnar Giri) (Dr Urnesh Dah al)
Under Secretary, Account Project Director
NLSIP NLSIP
C: -Isers HP\DoCLIII]ciits Li"stock ProjeclTroject Accounf 2021-22 idited Project Account - 2021-22
Government of Nepal
Ministry of AgrieItlcc%' i'J. estock Development
Nepal Livestock Sk(!t 4)itrovation Project
Memoranduf eDgn I con
US4
Audited Financial toriSTProject Account)
Fiscal Year; 2021/22 (2078/79)
Budget Head: 312001073/74 Note to Acount 3
Amount in NPR
SN Particulars RAs at2FY 020/21 As tFY 2021/22
V27778) FY 2021/22 J27f9 278179)
Amount in NPR
I Opening Cash Balance - 238 080,000.00 -
2 Add : Receipt of Fnd Note 3.1 1,313,306,883.07 900,455,170.13 2,213,762,053.20
3 Add: Exchange Gain / Loss ( )16,569,697 48 13,693,925.50 30,263,622.98
4 Total Cash Balance (I + 2 + 3) 1,329,876,580.55 1,152,229,095,6Z 2,244,025,676.18
5 Less: Refund Back to IDA from DA 4,315,573.42 4,315,57342
6 Less: Transfer to GON Treasury Note 3 1 1,081,651,307.62 1, 152,023,416.90 2,233,674,724.52
7 Less Direct Payment from DA 5,629,699.51 - 5,829,699.51
8 Closing DA Balance at the End of the Reporting Period (4- 5 - 6 - 7) 238,080,000.00 205,678.73 205,678.73
Amount in USD
S.N Particulars Reference As at FY 2020/21 PY 2021/22 (2078/79) As at FY 2021/22
(2077/78) (2078179)
1 1. Opening Cash Balance 2,000,000.00
2 Add Receipt of Funds Note 3.1 11,495,299.39 7,351,396.13 18,846,695.52
3 Add Exchange Gain Loss ( / )
4 Total Cash Balance (1 + 2 + 3) 11,495,299.39 9,351,396,13 18,846,695.52
5 Less: Refund Back to IDA from DA 42,164 86 - 42,164.86
6 Less Transfer to GON Treasury Note 3.1 9,399,994.37 9,349,763 09 18 749,777 46
7 Less Direct Payment from Designated Account 53,140.16 - 53,140.16
8 Closing DA Balance at th End of the Reporting Period (4 - 5 - 6- 7) 0 000 1,613.04 1,613.04
(Mok Kumar Ciri) (DrUash bal)
Under Secretary, Account Project Director
NLSIP' NLSIP
C:\Users\HP\Documents\Livestock Project\Project Account\2021-22\Audited Project Account - 2021-22
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Governmelito - I Nt-'I) ' al
Ministry of AgrkllltUre !] - `UdTive jack Development
Nepal Livestock Se,.t hill6w1ion Project
Statement of Budgej -,R6J'easc-A-s1* i FCGO Record
I D Vg* Af'
Audited Financial StiiWakirroject Account)
FY 2021/22 (2078/79)
Note to Account 5
Budget Head: 312001073174 In NPR
SX Budget Source Reference As at FY 2020/21 FY 2021/22 (2078/79) As at 2021/22 (20781,79)
Head (2078;79)
1 3121673 GON 120,846,519.69 90,010,845 53 3 10,857,365.22
2 3121673 IDA Reimbursable (Loan) Note 6 676,857,529.36 681776,926.97 1,359,634,455.33
3 3121673 IDA Direct Payment (Loan) 5,829,699.51 - 5,829,699 51
Sub total 903,533,747.56 772,787,772.50 1,676,321,520.06
4 3121674 GON 137,842,299.39 48,001,394.59 195,843,693.97
5 3121674 IDA Reimbursable (Loan) NULe 6 706,7 1 5 625.09 271,755,222.92 979,470,848.01.
6 3121674 IDA Direct Payment (Loan) -
Sub total 844,557,924.48 319,756,617.50 1,164,314,541.98
Grand Total (Budgetary Contribution) 1,748,091,672.04 1,092,544,390.00 2,840,636,062.04
7 MG Recipient Contribution
8 Bank Cori ti i bution
Total (Beneficiary and FIS Contribution)
Grand'rotal (Including Budgetary, Beneficiary & Bank
Contribution) 1,748,091,672.04 I'l 2,841D,636,1061.04
... ..... ....... . .. .. . .. .... .....
(Ashok Urnar Giri) (Umesh Dahal)
TJndt:r Secretary, Account Project Director,
ILSIP
C:\USCrOi PODCuinents\Livesrock Prcjcct Projvc1 Accoun1\2021-22Audited Project AccQ mt - 2021-22
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