Auditor's Report Qualified Opinion We have audited the accompanying Financial Statements of 4th Health Population Nutrition Sector Programme (4 HPNSP) (Grant-24) which comprise of the statement of Receipts and Expenditure Statement, Budget vs Actual Expenditure Statement as at and for the year ended on 30th June, 2023 and a summary of significant accounting policies and other explanatory notes. In our opinion, the project Financial Statements present fairly, in all material respects of the project/program as on 30th June, 2023 and the funds received and expenses incurred for the year then ended in accordance with the International Public Sector Accounting Standard (IPSAS) financial reporting under the Cash Basis of Accounting and other applicable laws and regulations. Basis for Modified Opinion I. a) We have collectesdiBass Data and Financial Statements of Twenty One Line Directorates of this program before execution of field audit. We selected the 14 LDs and 27 Cost Centers by following a sampling technique. We have analyzed the risk of expenditures of all Line Directorates. Based on this Risk Analysis, we fixed-up a materiality level as well as materiality threshold in our audit planning before commencement of field audit, b) The result of our audit disclosed the following material misstatement which affect the Financial Statement: 1. Huge discrepancy was found between the expenditure shown in individual Financial Statement prepared by the office of Fourteen Line Directors and iBAS++ report. [see annexure-A & B (for iBAS++ report)], 2. The actual expenditure of Four Line Directors was Tk. 284792,17 lac as per iBAS-+ report in the FY 2022-2023. But the Line Director offices had shown in their individual Financial Statement total Tk.308503.05 lac. So, the Financial Statement for the year 2022-2023 was overstated by an amount of Tk.23710.881ac (308503.05-23710.88) in this regard (see annexure-B). 10 The actual expenditure of Three Line Directors was Tk.27108.01 lac as per iBAS++ report in the FY 2022-2023. But the Line Director offices had shown in their individual Financial Statement Tk. 26538.67 lac. So, the Financial Statement for the year 2022-2023 was understated by an amount of Tk. 569.341ac (27108.01-26538.67) in this regard (see annexure-B). 3. So, the Combined Financial Statement prepared by the Health Services Division of MoHFW was Overstated by an amount of Tk. 23141.54 (23710.88-569.34)lac resulting from the iBAS++ statement and CFS. II.It is very difficult for the Auditor to give any comments on program activities regarding DLI/DLR. Because, the responsible authority has not provided any document/report about DLI/DLR. Monitoring, supervision and evaluation should be strengthened for achieving the allocated DLRs by the respective authorities. We conducted our audit in accordance with Government Auditing Standards of Bangladesh (GASB) issued by the office of the Comptroller and Auditor General (OCAG) of Bangladesh which is based on the International Standards of Supreme Audit Institutions (ISSAIs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Organization in accordance with the Article 128(4) of the Constitution of the People's Republic of Bangladesh, and we have fulfilled our other ethical requirements in accordance with the Code of Ethics issued by the OCAG which is based on ISSAI 130. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our modified opinion. Management Responsibility Program/Project management is responsible for the preparation of financial statements that give a true and fair view in accordance with International Public Sector Accounting Standard (IPSAS) financial reporting under the cash basis of accounting issued by the International Public Sector Accounting Standards Board (IPSASB) of the International Federation of Accountants (IFAC), and other applicable laws and regulations as well as those of the (Development Partner) guideline and agreement and for such internal control as management determines is necessary to enable the preparation of special purpose financial statements that are free from material misstatements, whether due to fraud or error. Auditor Responsibility 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 GASB will always detect a material misstatement when it exists. 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 GASB, we exercise professional judgment and maintain professional skepticism throughout 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 Organization'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 gives a true and fair view. We 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. Report on Other Legal and Regulatory Requirements * LD. NCDC has procured printing and binding materials, publicity in the electronic Billboard and provite TV Channel against an agreement with Bangladesh Machine Tools Factory through DPM method. The procuring LD paid extremly higher rate than thee actual market rate. According to the rule 75(3) of PPR-2008, The Procuring Entity shall have optioon to negociate with the supplier for price in the DPM method, But the procuring LD didnot do that and procured without justifying the market price and these cause a huge loss of project money. * Line Director, NCDC, MNC&AH, CBHCpaid to EDCL a huge amount of money without receving medicine; * Govt. revenue Vat and IT was not collected in accordance of Govt. instructions. * Inventory of valuable assets were not maintained properly. * Training allowance and DA paid in excess. * Line Director MNC&AH purchase Printing and Binding items without proper need assessment. and it was remaine unused in the store till the audit time, * Line Director: e-Health paid bill to the television chenelswithout brodacast TVC and TV scroll and transmission certificate. * Medicine werepurcheased at a higher rate than the actual MRP. * Line Director CBHC and AMC made payment without receiving Goods items. * Line Director UHC procured medicine from open market at higher price than the EDCL price. * Director, ShaheedSuhrawardy Medical College Hospital made payment to the highest tenderer instead of the lowest responsive tenderer, * Procurement was made in excess quentity without following ROP, (Md. Rifat Farabi Sourov) Deputy Director for Director General Health Audit Directorate Tel: 8392513 12 FINANCIAL STATEMENT & Notes 13 Mitistry ofllaltih and Vfmily Welfare f lcal Services lvision lroject linpjlemncttalion lranch 4th1 Ilefaiffi, Pop44ult and Nistruln Secior Programn (41b I IPNSP) Project I-nnncial Stateient 301h) une, 2023 Figure in Lakh Taka lesuirce NoIes Cumulative Current Period Cumulative Current Prior leriod Period Oiver,,nment of 3anpinteshs (0013) 1 1526099.76 345017.29 187l1 11705 Loln From Developienlt l'afler (RIIA-GOll) 2 690862.95 94737.43 785600,40 Other Resources (DPA) 2 304516.87 114771.16 41928n,03 Cash opening balanec 4 331.69 331,691 331,69 Tol Rso es221811.27 554857.59 3076337.17 F igure in Lakb Taka Expenditure and Cash Notes Cumulative Current Period Cumulative Current Prior Period Period 1. Pay & Allowances 131549.38 657.80 132207.13 2, Supply and Services 119190.26 221467.27 1340637.53 3. Repair and Maintennce 22633,79 1232,21 23866.00 4, Grant In Aid 2237.71 28.06 2265.77 5. Acquision of Assets 290212,94 50475,43 340688,37 6. Civil Works 703961.58 152640.30 556601,88 7. CD/VAT 24548.33 13253.67 37802.00 8. DPA 220730.22 114771,16 335501.33 Total 2515064.21 554525.90 3069590.11 Figurc in t.akh Taka Cash closing balance Notes Cumulative Currens Period Cumulative Curent Prior Period Period Operatiig Accounts (GOB) Operating Accounts (RPA) Operating Accounts (DPA) 331.69 331.71 331,71 Total Cash1 331.69 331.71 331.71 ITotal Expenditure and Cosh 2559.0 5457.1 3698 143 01 306992t-h2 14 Ministry of iahh and Family Welfare Ilealth Services Division Project inplementation Branch 4th leolth, Poplationl and Nutrition Sector Programme (4th I IPNSP) Notes to Project Inancial Statement 30th June, 2023 , Govenunent of tligadeslh Funds arv all(wated It) the tholertnsent of 1Iangladesh to cousr 09,s share of cligible project expenditure a specillei th ic priject. Projet lrofornia and in the Annual Dtcnlopment Program for each f the project Any alocaled Rinds that have sot twen epvnded by the end of a 1al )car lapse aid must be returned to GoO, Goll ronthi an,sI, In the nnllsfa Any ihwtins or Ain 11tss0m6 IrAh 'ot01 Inception to 30th For the year 2022 Inception to 30th June, 2022 2023 June, 2023 Disbursenment by 0013 1727297.02 389160.60 2116457.62 Less: Refund to GoB 201196,76 4414131 245340,7 Total 1526100,26 3430(7.29 1871117.35 2. Loan From Development Partner 11T (nane of the Development Painer) has provided funds to the project to cover it's share eligible project cNpendilures, These thnds, which must be repaid to (name or Lender/Donor) alter the conclusion of the project, have been drawn by the project in accordance with (the following wihdrawal procrdure (in Lakh Taka); Inception to 30th For the year 2022 Inception to 30th June,2022 2023 June, 2023 Initial Deposl (Advance) DPA (Direct Paymen) 30451,92 114771.16 4192118801 RPA (Gogl) 734722.40 104809.06 859531A46 Less refund RPA (GoB) 63859,45 10071.61 73931,06 Total RPA (000) 690862.95 9473745 785600.40 Others 14925.76 0.00 14925.71 3. Other Resources Inception to 30th For the year 2022 Inception to 30th June, 2022 2023 June, 2023 Projet Revenue Exchangte Gain/Losses Total 4,CCsh Thu project mnainilains liwo bank1 account, on impresi bank account or revoving fnd, which Is kept atnladesh Bank to hold flands advanced by ADD and to operating accouni, which is kept at a commlerclAl bank to bold funds advanced by 0OD as well as funds fransFenred from the inpresi bank account. Year end casit balances %Vr: Us folloows (in Lakh Take), Inception to 30th For the year 2022 Inception to 30th June,21022 2023 June, 2023 Imprest Account Opraiing Account (GOB) Operating Account (RPA-GOB) Operating Accounl_(DPA) 331.71 33L.93169 Total 317 3,9316 %0A.ft. waFIR cami"e NM,il who (41 o m t Ca Sane Namc of the Project: NCDC Project Finiancial Statement 30 J unc,2023 (Tk in lar) Resource Notes Cumulative prior Current Period Cumulative Curren Period (July,2022- Sune Ptrlod(January,2017 (January,2017- 2023) to June,2023 June/2022) Govi, of Bangladesh 1 50,108.78 13,019.37 63,128.15 Loan fom Development 2 7,004,59 34840.50 Partner(RPA through GOB) 27.35.91 DPA (WHO,GFATM) 3 853.48 106.08 959.56 Other resource 4 0 0 0 Cash opening balance 5 0 0 0 Total Resource 78798,17 2013004 9892821 Expenditure & Cash Description lconomic Code Pay & Allowanceses 3111 403.09 403.09 Administrative Expenses 3211 18,404.05 4.595.91 22 99996 Fee, charges & commissions 3221 5.50 0.16 5.66 Training Expenses 3231 8,058.69 713.15 8,771.84 Petrol, Oil & Lubricants 3243 233.82 47,16 280.98 Travel Expenses 3244 35.44 35.44 Mcical & Surgical Supplies 3252 35,797.93 10,306,07 46,104.00 Printing & Stationery 3255 5,912.60 1,951.63 7,870.23 General Supplies & Materials 3256 115.02 819 123,21 Professional scrvices, 3257 6,28931 1,817,68 8,106.99 Repair & Maintenance 3258 83.10 12.68 95,78 Other miscellaneous expenditure 3821 - Rtesrve 3911 A. Revinue 75,338&55 19,458.63 94,797.18 Capital Expenditure 4111 13.60 1 13.60 Machinery &equipment 4112 3,441.05 671.41 4,112,46 Other Fixed assets 4113 4.97 4.97 Reserve 4911 B, Capital 3459.62 67141 4,131,03 Grand Total A+B 78,798.17 20,130,04 98,928.21 Cosh closing Balance 0 0 Imprest Accont Operting Account (RIA Operafng Account (01) Tolo Expenditure & Cash 78,798.17 20,130.04 98,928.21 (Prof. 1 bed Arnin) Line Director Non Conunicable Disease Control Programmrne OI IS. Mohakhali, Dhaka 1212. 16 Non Communicable Diseases Control (NCDC) DGHS, Mohakhall, Dhaka-1212. NOTESTO FINANCIAL STATEMENT 30 June, 2023 1. GOVERNMENT 0 IIANGLADESIlI Fund are allocated by the Government of 0angladesh to cover GOn's share of eligibIc project expenditures,as specified in the Project lroforma and in the Annual Development Programme for each of the project. Any allocated funds that have not been expended by the end of a fiscal year lapse and niust he returned to GO, GOB contribution to the project since inception are as follows (Taka In Lac) Inception to For the year Inception to (Jan.17- 2022-2013 . (JanJ7.Jne/2023 Junc12022 (July 2022- June/2023) Disbursemfeit byOOU 606700 13,972.48 74,650.48 less: Refund to 00) 10,569.22 953.11 11,522.33 Tolot Expenditure 50,108.78 13,019.37 63,128.15 2, LOAN FROM DEVEWOPMENT PARTNIER Inception to For the year Inception to (Jan.17. 2022-2023 (Jan.17-Juane2D23 Junelz022 (July 2022- DPA (Direct Paynit) 853.48 106.08 959,56 RPA through GOD 31632.00 13,972.48 45,604.48 les: Refund 3,796,09 62967.89 10,763.98 Total ExpendIure 27,835.91 7,004.59 34,840.50 3. OTHER I01SOURCES Other resourics consist of the following: Inception to Par the year lception to (Jan.17. 1021.1022 (Janel7.Junel2fil June/2021 (July 2021- Junt/2022) Project Revenes - Echange gaino/losses 4, CASII Inception to For the year Inception to (Jan.tMt 20222023 (Jan. I7-Junc2023 Juntle/22 (July 2022. JUn/2023) Ioprest Account Operating Accouiwt (RVA) Operating Account (GOB) (Prof. Dr, d, Robed Amin) Line Director Non Communicable Disease Control Programme DGMS, Mohakhali, Mbaka -1212, 17 Office of the Line Director National Eye Care under 4"' HPNSP NIO Building, Sher-e-Bangla Nagar, Dhaka Project Financial Statement 301 June, 2023 (Tk in Lac) Resources Notes Cumulative Current period Cumulative prior period FY 2022-2023 current period Govt, of Bangladesh 1775.00 3118.00 4893.00 Loan from Development Partner 5937.01 1674.11 7611.11 Other Resources (DPA) Cash Opening Balance I Total Resources 771200 4792.11 12504.11 Expenditure and Cash Cumulative Current period Cumulative prior period FY 2022-2023 current period 1, Pay and Allowances 72.11 7.00 79.11 2. Supply and Services 3346.20 848.33 4194.53 3. Repair and Maintenance 62,19 9.17 71,36 4. Grant In Aid - - 5, Acquision ofAsset 4231,50 3927.61 815911 6. Civil Works - 7. CD/VAT 8. DPA . - Total Expenditure _ 7712.00 4792.11 12504.11 Cash Closing Balance Cumulative Current period Cumulative pr1oUperiod FY 2022-2023 current period Imprest Account Operating Account (GOB)__ Operating Account (RPA-GOB) Operating Account (DPA) - Total Cash Total Expenditure and Cash 7712.00 479211 12504,11 19 Office of the Line Director National Eye Care under 4' HPNSP NIO Building, Sher-e-Bangla Nagar, Dhaka Notes to Project Financial Statement 30th June, 2023 1. Government of Bangladesh Funds are allocated by the Government of Bangladesh to cover GOB's share of eligible project expenditure, as specified in the project, Project Pro-forma and in the Annual Development Program for each f the project. Any allocated funds that have not been expended by the end of a fical year lapse amd must be returned to GoB. GoB contributions to the project since inception are as follows (in lakh 'Tka) GOB Inception to For the year Inception to 30'h June, 2022 2022-2023 30'h June, 2023 Disbursement by GOB 1814.00 4080,00 5894.00 Less: Refund to GOB 39.00 962,00 1001.00 Total 1775.00 3118.00 4893.00 2. Loan from Development Partner The (name of the Development Partner) has provided funds to the project to cover it's share eligible project expenditures. These funds, which must be repaid to (name of Lender/Donor) after the conclusion of the project, have been drawn by the project in accordance with the following withdrawal procrdure: (in Lakh Taka). (a) RPA.00D Inception to For the year Inception to 30'b June, 2022 2022-2023 30 June, 2023 RPA (GoB) 6509.00 1762.00 8271.00 Less: Refund to RPA(GO13) 572.00 87.89 659.89 Total 5937.00 1674.11 7611.11 (b) DPA Inception to For the year inception to 30* June, 2022 2022-2023 30 June, 2023 DPA Less: Refund to DPA 3. Other Resources Other Resouces consist of the following: Inception to For the year Inception to 30'h June, 2022 2022-2023 30" June, 2023 Poet Revenue Total 4. Cash The project maintains two bank account, an imprest bank account or revoving fund, which is kept atBangladesh Bank to hold funds advanced by ADB and an operating account, which is kept at a commercial bank to hold funds advanced by GOB as well as finds transferred from the imprest bank account, Year end cash balances were as follows in Lakh Taka). Inception to For the year Inception to 304 June, 2022 2022-2023 30& June, 2023 Imprest Account Operating Accoun(O) OperatinB Account (RPA-GOB' Oprtn count (DPA) TOWI 20 Name of the Pirjeci/OP: CDC OP Financial Staentl 30 June,2023 Reource Nmoesoumikv prUr Curmrsl Pero Cu,nuOqhv (urrent Pt.rled P'eril;l 3 4 5 iI.L l' Bngiudvesh 7730.72 l 1558,40 18289,12 RiPA(hrough 2 3789,47 5268,19 11057.66 DPA (WO,cA TM) 3 5139.10 4987.30 10)66,40 (1ter rwurci 4 0 0.00 CZsh opening balance 5 0 0 (.00 TItal It"Ource 18699,29 20,813,89 39513.18 wxpnuditure & Cii Ecmnie Code De pn A. 3 1111 ai o(fOIicer 156.27 133.33 289.60 311112 Pay vi Esabishmen 0.00 0.00 0.00 31113. Aflownces 23,77 26.85 50.62 32 1 132373 Suppli & services 671,67 811,08 14252,75 325K, Rep\iri& Minolo Nchiek 42.24 310.37 72.63 36311 I Grans inA 0.01ds 0. 0.00 41112 Cmnsruetion & works 697.41 .00 697.41 4 13-41)4I Acquiionofaeu 73.134 2186.77 2926.1I A Sub total-A (GOB> 7730,72 10558.40 18289,12 13 3111 is I.or 4m> iffi ia ;k.\lhus 38.44 01 38.44 4112 lø»Ia;enm 111t, 31113 Allmonees 0M0 000 1,00 3211..32573 Suplee&Sen-i'dRP'M 5763.04 5255.31 1 018.35 32581 Rie> & M 0Molehl0 41112 0 0 41113-,1l1 A«14 it« RMh 26A43 12.88 39-31 lot - lRrk i(Mil) 5827,91 5,268.19 12096,1 (. (i1WAÅTS8 3179 4 987.31 1166, C sub t45mbC (DPA) 5179.1 4,987.30 10166.4 ønrudn ' A+dl i 8737,73 20,813.89 39551.62 CnsA closing Blfance 0 0 0 limprest ACcuvn Ope;raungAco (RpA1 Opieng Accunt T'otat Expenditurn & Casi 18737.73 20,813.89 39551.62 21. LIST OF RECORDS AND INFORMATIONS IT BE SUPPLIED FOR AUDIT PURPOSE Permanent installment Government Order Amount release No No Date Revenue Capital Total ist 2,177.50 72.50 2,250,00 2nd 2,177.50 72.50 2,250.00 3rd 2,177.50 72.50 2,250.00 4th 3,135.82 2,193.63 5,329,45 Total G08 Fund 9,668,32 2,411.13 12,079.45 Sarander 1,296.69 224.36 2,521.05 Total Net G08 Fund 8,371.63 2,186.77 10,558.40 less Refund to GOB Net Amount of GO8 fund utilised 8,371.63 2,186.77 10,558,40 22 NOTES TO THE FINANCIAL STATEMENT 1, GOVERNMENT OF BANGLADESH: Fund are allocated by the Government of Bangladesh to cover GOB's share of eligible project expenditures, as specified in the Project Proforma and in the Annual Development Programme for each of the project, Any allocated funds that have not been expended by the end of a fiscal year lapse and must be returned to GOB, GOB contribution to the project since inception are as follows (In Lakh Taka) inception to For the year 30th Inception to 30th June 30th June 2022 June 2023 2023 Disbursements by GOB 12720,00 12079.45 24799.45 Less: Refunds to GOB 4989,28 1521,05 5510.33 Total 7730.72 10558.401 18289.12 2. LOAN/GRANT FROM DEVELOPMENT PARTNER: The (name of the development Partner) has provided funds to the project ti cover it's share of eligible project expenditure. These funds, which must be repaid to (name lender/Doner) after the conclusion of the project, have been drawn by the project In accordance with the following withdrawal procedure (in Jac Taka). Inception to For the year 30th Inception to 30th June 30thJune 2022 June2023 2023 Disbursements RPA (SOE Procedure) 6354.00 5832.50 12186.50 Less: Refunds to RPA 564.53 564.31 1128.84 Total 5789.47 5268,19 11057.66 3.OTHER RESOURCES: Inception to For the year 30th Inception to 30th June 30th June 2022 June 2023 2023 OPA(Direct payment) 5,179.10 4,987.30 10,166.40 Exchange gains/Losses Total 5,179,10 4,987.30 10,166.40 4. CASH Inception to For the year 30th Inception to 30th June 30th June 2022 June2023 2023 Imprest Account Operating Account (RPA) Operating Account(GOB) Total 23 .9 NOTES TO FINANCIAL STATEMENT ame of the Project : HIS & e-Health Project Financial Statement :30 June 2023 . Govemment of Bangladesh Fund are allocated by the government of Bangladesh to cover GOB shure of eligible Project expenditure, as specified in the Project Proforma and in the development Program for each of the Project, Any allocated funds that have not been expended by the end of a fliscal year lps tnd must be returned to GOB contribution to the project since inception is as follows (In lakh takU). Inception to For the Year 2022-23 Inception to 30 June 2022 June 2023 .ALisbursenents by GOB 50340,00 985.00 - - - 59325- 0 11) LESS, Refund to GOB 9456.94 754279 16o,i973 j T'otat(A-3) 40883.06 1442.21 42)25,27 2. Loan /Grants From Development Partnr: Inception to For the Yenr 2022-2023 Inceptiono 3 June 2022 June 2023 Initial Deposit (Advance) - - - DPA (Direct Payment) 0.00 0.00 0.00 MIA through GOB 16630.00 1315,00 17945.00 Others 832.7) 199,00 103 173 Total: 17462.73 1514,99 1897718 3, Oter Resources: Other rsources consisi of the folloN ing inception to For the Year 2022-2023 Inception to 30"' June 2022 June 2023 Project Revgnucs Exchange Sains/lasses Total: 4. Ciisb The project ttmaintains two bank accounts an imp rest bank account, or revolving fund, which is kept at Dangladesh Bank to hold funds advanced by ADB, and an operating account, which is kept at a commercial bank to hold funds advanced by GOB as well as funds transferred from the imp rest bank account Yearend cash end balances were as follows (In lakh taka) inception to 30w- For the Year 2022-23 Inception to 30' Imp rJune 2022 June 2023 hup rest Account ___________ ________ Opurating Account (RPA) Opemting Account (GOB) Total: C:\UserAusew\Oesktop\MIS Audit 21-22 (I),docx 25 uf shr 1'rы;ert : 1115 �'� r•11e�11ih S 1 ,г��г Flnnnci,rf S1аiг+иггы : 3q.fen��, 2025 � У'rгьjrct N,uue : 1ktaltЬ 1пГиттпlйоп tiyslem Sr с•1(cniili Taka iп �лkh � S!, Ho. " ..... - Re1<оигсе+< - '""" --1----- - ------.- _ _. -- Ha1es СитиlnikVO Сиггепk p4r1pJ CUmulaUae еигтспЕ -.-1 � G4YCFПlпelt10l8дпcjSдdв5I1 i дОв93.06 - 75д2.Т9 Авд1585 -,-- _ -- 2-- LоапfтгпDвчвЮртеnlРаПпег 2 i5542.;f9 '- 13f5i/lS---- 1б$113ryl- -�_3-�- бlhвг Resourcës - J вJ2 ТЭ � � 1�00 _.- 1рз1 73 . --�-д Casэ,Opcniпq д �0.00 �� 000 � у -..�04гэ ��~ - -- ___-___ ,-,._._.,.Tдtel: 5T216.f8 905б.Т9 -_.У_ - 6611<.97 -__-_ Payrпoats {Atcordlпg 1о ОР� Есопотfе Соде Ситиl+бче Сиггеп} регЮд Gumul�Uve curren! �_.-__ 1_._.._- ТеlерhапУ.~�- - 32(1?0 1fТ,2в 000 11726 �- 2 FагЛеikн��+,�,;гпи! -"�� Э2!l117 991д.1б k7t911 t16d327 �- з Trдnsp4lafiги� Cos! ��'--- � Э22! 10& D 50 0 00 ~~ �� 0� _ _ � д_..�--• НопыапипiСохt __ J1113з2 0.00 076 ' м.- ^ 076 ~�� 5 ---_. 'fravettю5l^- S24di4! !13 ODO � 11Э �-_- fi Scafs 8 S(ятра 325510д 1$ 97 3 62 �- � 22 54�� ! � 7 PriпS,ng & PuЫlсдtiоп . 3255142 3в5.в5 J9 70 -- -'- dl5 55�-. ^ � 8 ' - Яв�ги1 & Lŭ3xlcans 3243t01 167 47 --- Ад 85 . .--- -.. 3i2.32 '+�-- - � 9 � АЛчеrli5в+nепl з211125 ltТОдв 76б8--'--м-'-1id71S � � 14 7гаlгыгиЭ гюьt {RpAj 32J1?i}! 5 kd5 Di1 � 1315 ОР --- - 6'дGб СО f--~-_ !t �- тгaiпingNJorкshopcost(DPAj 32з12а1 �ВЭ2,73 ~ l9�э00 --- -- 1DJ17J t7�' consunдnay �- 32571Q1 д555з2 12бJ10-.� . 5в1$52 1J Campulërcoпsumc�fв5 3255t0i 10N.19 Z3tl,3p ц t1б74Э 1д �- ConsuaiЫeltem_ зzьsтОз 1sд 7в s зз -'- -" 2ud, s, ,v -' 15 �� Ftepair ŭвffкtr м 125В101 46.11 7.tв ----- - 5Э19 -.---- � 1� --- Сап(w1Cr � � � 3258103 lв1.9д 2д 19�_ . � _ - 20b !3 "-- �-- ' 11 �04hËrRepriцrngLh1a1n1enaпcв 3?bd1D5 д8.д5� 15з8 � 7д81 ^п. 18 _.~- fAolaVelJ��4a�� d11210k 5542D --(lQp�--�- 55010 �п 19 �J� Маспiпегу Ь olher Epuipmвпts 4! f231S 978Т.д1 � 6aG 16 -- � tОзl� 17 �.-1ri �� сwпригогbАсьsеаiвь 4t12202 tsd02d5 � j4iв.2':-'--- z?88Пбв -� �` -`-�iг -"`� w3п,iиги � д112зьд зз.si - z�з --"- ' з�.з`Т ,..-_-`°-- '- 21 CпmpuiшSoltwaro ��- дl1зЭ01 3вi32 �� 993 -� "� ;17Q5 --_. � 21 �� Тёlьчю+лтипiсаliоп Equlpmanls д 4 f2246 Эд7в бд - 0(!U- �- � 3J78 9В � TaulPaymuntЮrlhaye'пу_�.� . 51116.1ы 945В,7у'--• - 662Т4,9Т -µ Ci;h Cto�fng.8elera_со-.. ^._ у ..._ _ ___.-_,_ _ '- 1. ln,prosshcc4uпl 0.9(f 040 � -� С1{+0 .. .,__.2. . - "оиs�лг�п�лс��и�s(aaaj _._.____ - або ailo_-. .. 0t>n-------- ..... _ � Ом.г;ь4+�элг,г;Uтt(DPAj -.- . _ _ _.-.,_.__ ОЕ1О ' 00(k.._ _.-_ .. OLY1 'toг,i>:удёгw`iiй:гмг�с.�l,._.._.____._-.��_._- - - s721n.1a � �- ё0sь.iч"- --- сы2гд.sг`"-� ��� ._.� .��� � _ _ .�..-.. _ _ __.__.__-.______. � 1�;����. �'�-- � лt" д�'�, �` rS'+ '� '1��г;да" i.sl�� R7.t aeslKa+ert�nsмsт�rsscscx•г л�А , ;.гt г;�1�``ьо�5�'`�iy�1ti'�tv5fi� fi<ч7н� s�vчt�н i ь...-- k, l'/'�4ni1't�sr�bcsAtoлtMlSлudil2l•i2{1j.дося �w oy�e �д#у�' � �t�;r,+o{,аlг`sь° .. ; i! f f.� t�yG`д41 +� Q� ..�R.wyar;.a...�г. . �; �+. ® i '' �i а� tg { 3 Norne 01 'bo pfoleci - MOIOIADI Noonalai Child A Adol*ic*n1 Hovlib (Code Noý 224021w4) Name of Ihe OpøMtional Plan - MNC&AH (Code No-, 224021004) Proloe I finonclat Slotemenl 301h Juno, 2023 NoWi Cum(Atilivo paw Guno-1 pollod Cl"u1011v0 c~nt Ge,vemmeM ol canutodøsh (Gmj l t00n hom Døvelopmotit Porinor (RPÅ,GýDBj 2 157,8K86 6,4D2.18 164,1910-4 DPA Olm$ Resovces Coih 0 12,411,21 Expenditwe and Cash I 13,70232 2,694.$31 14ý396,65 I Felet, Chw9cs ond cornmfisjon$ 3.478.421 3,949," T,1*g 7,415,39 534.071 7,ý49,46 røvel cnci lionster hftof, ó11 ond lubdconis ).3U.8I 64 1,640,45 Mødkol and sutglccl s~fles 352,960,72 64,277.81 417,238,53 Gemøl suppbs ond møl"ch 127.231 63,041 M.27 , PdAfing and sloliQnclýy 3,789.441 82&75 Ptolail onol smices, bonora4vms and 8.4P-54 i knenslýý i i øO?,72 2,4^82 1 Rcpoks and mainfen"co 96.41 626,00 lcutteni ironsførs noi elsewhere ciøssiried 2.606,91 Z606.91 laulldIng and sliuetutes lMochfnerý and øquýunent 1 369. . 021 158.23 547.25 Jhef bed assets I- L- J 3t7,341,50 72,0M52 469,421,02 331.0 331,69 331.69 1IMPM54Account RPAý count IG08) Opereling Account JG m,673,1q 72,4t1.21 %,8,0 VM mvm Dr, m4 ±Mmed Nýhim U J;4 Liett Vititetet, MNC & M1 27 Name of the Projeck MNCAH (Code No: 224021004) Notes to financial statement 301h June, 2023 1. GOVIRNMENT Of tANGtAojs lund te 0110calod by Iho eovrionnloi oj 01n ldos0 lo cov GOBs shrio 0l vilolblo prJoci oXpendiluVo, 01 lpocilIed In the projectl projeCl pglo10m5o ond In he Annual Devolopmnonf 1porfnmilo ovch of li pro]oci, Any ollocaled lunds lhot have not been eponded by lite ond of 1 tiscal yar lopse and mus b tiomd lo GO , 0B conMbullonj lo Ile prooct since inception oro os lollows (in (oli fak) Incopgon lo 3011h fol Io yoeor 2022.4023 Ineplion la 301h Jun0'2022 Jun'2023 D4lbsomenl by 005 355150 2.767,84 85,32)34 Lo: Round io 00 11,66.44 4.168.31 151035.71 rotal 43,864.04 25.SJ9.53 $9.413.5t 2. LOAN FROM DIEWtOPMENT PIARTNER The [NomO a1 the DOevopment POfrfnel has provided (unds lo ilo projecf lo cover irs shrme of elble projecl expOnditurs. 11hs (unds, which musI be topold lo (name $ender/Oonorl oler Ihe concluslon og the piojeci, have been drown by the projecl In accordonce wIh the folowing wilhdiawo procedvre ln tokh lokal IncepiIan lo 301h for the ycor 2022-2023 inceplion lo 301h June'2022 Me2023 inlilo Doposli lAdvance) OPA (OUrectPoywenj 954425 39,997.81 235,644.39 RPA (05 Procedure) 157,806.06 6,a2.1 164,291.04 RPA (Non SE Procedure- Others Iol 353.45$A44 46A419.99 399,935A43 3. OIHER RESOURCE$ Olh1or rosources conust of the 1olow[ng: Incepiton to 301h for the year 2022-2023 Incepfion to 30t4 Pune2022 June'2023 Pojlecl Revanueoi Exchange goIng / Loses 4, CA$H The projeci malnlins fwo bank occounj, on Impres bank occounl, or sevaMng Iund, which ls kopt of fangladesh Bank lo hold funds odvanced by ADB and on operatling accounllng witch is kopt of a commerclal bank to hold lunds odvonced by GO os well as lunds fransteried from the frnprest bank occoun. Yeaj end cosh bolonces were as foltows (in (okh lokal Incepllon to 30Ih for Ihe year 2022.2023 Incepiton to 30th June'2022 June'2023 Impresl Accouni ooeroting Accouni iDPA) :f GAVI - A/C No. FCAD-000 1, Sonol Bank Locaf OfficO, Motijheet Ohoka (343763.13 304l1 30618 3048 b) GAVI - A/C o, 0120633002455, Sonali 25.51 25.5? 25.51 Bank, Mohjokhan Branch, Dhaka. Oporoting Account (RPA j Z" rpetåling Accounjp {005) . .. 331.69 3319 331.49 Vrector& 139c.. Dirscter, MNC 4NI f Pi0,121 Molishgli, flbba. 28 ' � Соьnг»usгity i3дsed Hcalth Carc п 1�rлject Гiг�unaiaf Slateгnent 1 st 3�г1у/2022 !о 3dtl� Junc, 2023 Projrct Содс. l27-1270l-22д322666 (Tk. !n !ас) С,ииыlпliцс Сьыгеьы ���ч'�ьlигFVс ир 1:conontic lгesourcc5 Nя1es Prlnr 1'ariod 1'criod гя Current (:ядr i'criпd CEnvcrumcгst of Rлp �lndcsh г 2fi7362.2� U1,OG2,G6 Z2S,424.8� l.a�n Гrвт De�'е1о пчс» t!'nrt»cr !!1'А•Gdl3) 2 S3S7б.40 1 i,26G.19 G5,67Ь.59 ц1'А GяЕ3 J1CA) 3 9936.06 8г 1.00 i4.747,D6 Огlьеr resaгtrces 0 • Сиs1ь о егнгч ; f�лгпысс Э'я►аЕ Resoььrccs • 3Э 1 г б8.64 73,674.79 404,2a8.�tS f, fix cыditure: з г s г гаг• Риу оГ ti:гlгtгу (Ci�})} 108427,49 105427.�i9 з г f i 3,►5 �, ь г,i� �,,��r,;,,,r sз.1 а �.21 Ьг).зs •itt311}1ns,,,rпriumlfccslrcuчuncr;,tion(Gf3l3+R1',1) 3�(39.цд 6,1 34�f5.90 Э21 t 1 1!}srcllпt,enus 5tг ч]v ,С; 5rrvlccs �12.(i f 5,�17 4g,08 Э2t f fo1 Аwпгд ! 7.50 60.39 77.39 з:f t Ео2 Сlсдпiп ��� ws,slчlne (ГUЕ)) ?5)0.9�1 $43.45 34Э�#.39 з: г t lгrь l:ntcrlaiпп,ent G. f(1 3. ! 5 7.?5 3?г 1�ory Cansoiidдteгt гпу tn nе,гг ге>ь•rrnn,rut 588t)4.�15 323SЬ.Ь 1 9!'S 1.49 епь 1о �css GOli 321 Э 111 5ипьiпеr, Слгьfсгспсе Fxpcnccx 107.9G 7�#.74 ! 32.70 з21 t 11Э L'tcetriclt � - д5.04 G.7R 5 t.82 3?1 i t25 лдысгilsепгrьп fi г„ьl>Чri!)' (ГrUц+ltУг1) 1720.91 %2.Q2 1792.9Э 32гг1г4 Пидiо �lidco/k�ilпt ['Cacturtiuп 85,�$ 9,78 9$,GG 3:,��z� 1зяа�s�с }'�г;аа;с,,г� на.1з 1?.за 9G.�►7 заа��аs Ггсыгhсfi'1'гпгч �4rt iG��f3} 262l�03 Gt 1.9? 323Z.95 ' 32:г10� Кс islr�tion t�c 37,(i4 U.77 З$.4G згзiз0i '!'rai�eiг, � iг}'п) з1z5.7s ?20ц.д(1 5333.75 3г3i30t 1'гаiпiп GQii} 157,2G 93.92 25E.iS зz3iзвг Тrяiт,3гч� ttP,� (,Оfз l1lСП1 991G.do !! 19,77 Е 1455.77 зг4з�о► 1'СгГя{ 9iI 4F Lubrir.uчt R�1(r.3G R7,2S 933,Ь4 aaaзioz Gas S: Fгre1 Rl.f 5 13.88 t40,03 �252104 Dic1 Cial3 д.O0 О.р4 3252l05 M5R {GOl1+RP/1j 2474.97 34G.68 2�21,85 3252i4f 5дпitulial 215.89 91.29 347.1$ J2S2t4ч !'rocureutcnl of Mc,iicinc tZYЛ+GOf3 ! t 242д.4] 2д999.$Ь 137424.27 3ц3tоТ Sсс+гrlг 5гпг'f 34,6Q 6.21 44.85 згssгог Cгin, ыгсr Сог,sитггЫс _� , 44.58 9.20 53.7$ sz5s{O± Nriьrln� �Чlпггсiпlс ((inгlьггl'л) _ �_ 3318.71 5G?.l l �RR4.$2 11Si1гi1 5ltы iгьnяг . лспls �.+tт,ь г(i()1}) 1985.Ь�# 347.47 22Ч3.31 J21G101 ()11tст5 lsкpм,ses 4c3anj_____..,,,.�_,._.М_ __._, 2SS.$9 6.06 25$,89 t+!t,ь»�, 1'ь,ь�li.i,,, l,,�„uyrt,E1�1. .I,�ь� ti 1 kfь.3 i I(ь,:1;? 132,Sd )?s7zoь 1tг,nольтiыnt 1гРЛ 8919.5Ь $Ь$9.42 1762$,98 тzs�зoi г1,ь JCcre,t,яrs ягsхсгчг+siим !(i(�г1) 1534,s17 19Ь.7S 1727.']2 �;гii4: �:г�ч�,�. �ii„t�i��1г,,;,,r: �,1Е•�i��..i;i�•.гt111lt1' лfl7.R7 4 г7.l3G iS�; Пi, _... �_:._�� --- ---- --.__ _._, _ .... � . ,__... ._.___._..,�. -----....._. ..�.__:�- -- � г � � Саг»Scantчcr � 31 [ Cuiliulalivc Clirrent Ctimulnlivc lip C-conomfo Usmirces Notes Prior Perlod Pvriod (o Currvni Code Period 3821101 M NÅT 525.40 0 525.40 3921102 Land Tax 53.02 02 -53,27 . n5810i-28 I'tepolr&k'Vloilltannncc(00i3) 323,05 29,19 352.241 -1112314 Ftlmfriurc&FixwrcýGOBHWA) 237.42 7,34 244.76 . 4itz3i4MechlncýynndollierL'qtilpinent_( . RPA4GOB) -T4 29 0 84.29 4112303 £,)cctrieal F-tliiieiiient (GOB) 480.38 12,59 492.97 -1111313 t:leclricai Installations (9011) 575.94 43.44 619.38 4112202- Coillpliters K. offlers 01110C L-(11111)111e111 «-,011) 70,44 7,85 78,29 4 112310 4113301 COMPIIICr SOIIWIWC (0011) 144.97 9.9 154,87 Tolat ExImid il Lire - .13 1168, 64 73079,81 404248,45 casil closing Balancc 0 1) 0 Improst Accokint 0 0 0 Onerafingt Accotssit (RIIA) 63806.40 )2,017.19 75,823,59 lopentisig /Nccc>iiiti (001.3) 267362.24 61,062,60 328,424,84 ],-rolat Expendlitire alld 1ý,1511 331168.64 73079.71) io.i24s,43 CarnScanner 32 Community Based Health Care $ NOTES TO FINANCIAL STATEMENT 30th June, 2023 M GOVERNMENT OF BANGLADESI 1 ?lIiccption to 30th For (lic Yecar Inetion to 30ih Ane 2022 2022-2023 fisne, 2023 Dishursement by 001 270508.52 63908.50 _ 334417 02 le: Reftid to GOD 2922.41 2845.88 5768.29 Total; 267586.11 61062.62 328648.73 2 L OAN/GRANT FROM DEVELOPMENT PARTNER: nevltion to 30th For the Yver Ineeption to 3011 Junc 2022 2022-2023 Jute, 2023 ýDisbursemient by RP1A GJOR 73568,74 ¯13055.00 86623Y74 Less: Refind to RPA GOB 9762.46 1037.81 10800.27 Total: 6 3 8 0 6 ,28 12017.19 75823.47 nception lo 300 For Ilie Yenr Inception to 30th June 2022 2022-2023 Jine, 2023 Disbursement DPA (Direct Pym1ent) J0.00 0 L Refund to RPA GO 0 0.00 0 Toal: 0 0 0 3 OTHER RESOURCES: Other resours consist of ihe following N/A lanception to 3011h For the Year Inception to 30h Junc 2022 2022-2023 June, 2023 Projec Revenues Exchangei pins/1osses Tomal 4 Casb: N/A Inception to 30th For the Year Inception io 30th ine 2022 2022.2023 June, 2023 imprest Accoutei Operating Accoutnl (R PA) Operaling Account (0011) Line DIfcctor Conunnity Based 1 lealh (CBHC) CCHST, MoHFW IMRC Bhabnik, Muhliiaklt, Dhka-1212. CamiScanner 33 一＇、一！牌 }34 - "lamma~ (Alternqtll,e medicial CRI-e (AMC) NOTESTO FINANCIAL STATELMENT 30 June, 2023) ffljis,CJZNME'NT OF DANGLÄDESII iilloc.tte(1 by Ilie Goverlilnent of Bangladesh of cover GOlYs share, of e)igible c\pendilkåres, Specil in Ilie Projeel Proforma and in Ilie Anintal Dovciopmei)t Programme for cael) of the pwject, Any (1 futlås Illat have not beckl expellded by the end of a fisca) year lapse otid must be returned to GOB. ,ý,,OL3 C,)llltlý)týtiolis to the I>ro.ieetsiýice inception are is follosv.s (in Lokh Tuka), tiof, to For 010 ynr -t. 30 3".,2023 2022-202J 34) J Lille, 2023 Lew Ruftlild 11) U013 1765.77 2325.-72 4760.50-----1- 27 7 9 6. 00 Disbtý4-seiiit:r)l b.v RPA(GOly) 1699.88 183,48 1883,36 less: lýel'liylcl lo RPÅ(GOD) G08 716.12 716,64 2416.0! 184,00 2600,00 2 545 1 . 5 0 4944.50 30396,00 2, LOÄN FROiM DEVELOPMENTPARTNER Tlic (name of (lic De\,elý--ipmeiit llitrtlici-'ý bas provided funds to Ilie project to cover its share of eligible pirojceý expendittives These funds, sylfleli timist be repaid to (name leit(icr;doiioi-) afler the conclusion of Ilie prqjca Jutve licen drasN-ii by project io accordame witli Ilie föllusving witl)dvawal proceckires (ln Lilkh T-åka) locepligti ta por the year lnýeptivii to 30 30 Julle, 2023 2022-2023 Juije, 2023 Initial Deposit (Acivarice 0 0 0 DPA (I)ireet pnvllqnýt Proceclui-e) 0 r jý 11 ýyNoil S0E procedýý11ý). 0 T0(21 - - ---- 1011 ILlk RESOURCES (Other rcýourccs cýlnsigf <)f Ilie foffinving) Ificeplion ta Vor äö yea-r-~ lileeptloci to 36~ 30 Jtme, 202,11 2022-2023 1 une, 2023 I roject 0 4. CAS11 flie prQjert tilli(ltiins two bank accotillt, au imprest bank account, elv ievoiviiig fund, which is kept at [3atlc,lkldesll Batik to hold I'liciýis aclvariced liv ADB, ind an operating accounting, kyffich is kopt ata ý!011]incvcial batik to holj Rinds adianced by GOB as well as funds trafvýférred from Ilie iililli,c.« bunk itecomit. Year entl cisli balances were is föllows (Iii l akli Taka). lott to For 411C yeal, liýccpln toW 30 J une, 2913 åtne, 1023 _LnIEICS1 .,\ccotl)lt jýOpeýatjng Acepwii (RPA) ]'otal 35 ／닒―꺄，「― [ Nýit)oiial NutritIon Servires (NNS} under ýIPNSDP Nøtes lo Fýinanciaý Stalenlent 30 jufýe. 2023 1. Goverfimont ar BangIadesh: runeý ar(ý alloelled t>,1 )ho Govi3gtifnonl oý Baný1a0eSh 10 IQ cc>vei G09's gýlate of eligible pýoie(-,t e),.vinT larLplion lo 301h FØY tho Yolr 2022. Inoeptien la ýånuDrY Jurie 202? 2023 2017-Juno 2023 4, hQ piujýrýý mttiritain3 Ivjo Unik Acc(ýunt. kn ýM»feSt ACrount. of revolviiiý IuM, ývhIcfi is Reffl at ;Iarýý to K,1d fuflds Uy iNOP. trid on opem(;Qg o"uunlinq, yvtiiGh i5 kept a( iý coriime.(clai dank Lo IiQI,ý tjzýdýR rdvcxn"d by OOG (ha irnpr,ýý(h-ink Ficcount. Yceir ý,nd cash halances wkýre 2£ ýoilom (In Lakh Takaý Int,årtlån 10 301:ý r, týll Ineeplion to ýanu,ýry Ming 2022 2023 201 7-Jýine 2023 1fýýp ATC 0.0 o l ,oie 37 4th HPNSP - HOSPITAL SERVICES MANAGEMENT Project Financial Statement 30th June'2023 (FY2022-23) (Figure in Lakih Taka) Cumulative Current Cummulative Receipts Notes Prior Period Period Current Government of Bangladesh (GOB) 1 1,26,023.03 23.518.18 1,49,541.20 Loan Irom Development P3rtner: RPA (GOB) 2 1,94,755.70 37.849.24 2,32,604.94 Loan from Development Partner: RPA (Others) - 3 6,306 73 1,565 736 7,872.47 Development Partner (DPA; - UNICEF ' 970.38 970.38 Development Partner (DPA) - Others . - - Cash Opening Balance 6 - - Totat Resources 3,2t,055,85 62,933.152 3,90,989,00 Expenditure and Cash; RIBEC Cumulative Current CummulatIve Expenditure Details in code Code Prior Period Perlod Current (a) Recurrent Expenditure Pay of Officer 13111101 800.61 - 800.61 Pay of staff . 3111201 247.15 - . 247.15 Convance allowance 3111302 4.26 { 4.26 Educaion Allowance 3111306 23.71 23,71 Hazardousjoballowance 3111308 1.89 -1.89 Housing rent Allowaice 3111310 531.45 - 531.45 Medicat allowances 3111311 84 12 . 84.12 Tiffir, allowances 1 3111314 4.86 - 4.86 Uniform Allowance 3111315 1.02 - 1.02 Washing Alowance 3111316 0.43 - 0.43 Festivalallowance 3111325 190.67 - 190.67 Over Time Allowance 3111327 15.15 - 15.15 Honorarium Allawance 3111332 293 36 0.162 1 293452 Bangla New Year Allowance 3111335 0.70 _ 0.70 Other Allowances 13111338 0.19 - 0.19 Cleaning and Washing 3211102 8,593.91 1,685 551 10,279.46 Consolidated Pay for non-gov employee 3211109 1,078.88 330,328 1,407.21 Seminar & Conlarence expenses 3211111 954.62 110.136 1,064.76 Electricity 321 113 19853 0.812 208.35 Utility service charge 321%114 2,202.02 238057 2,440.68 Water 3211115 4.99 - 4.99 Courier Service - 3211116 0.03 0,03 Internet/Telex 3211117 9.30 4.692 14.09 Advertising expenses 3211125 76.90 17.118 94.01 Audio. videuffilin produon 3211126 38.69 '1 050 43.64 ooks and Periodicals 3211.27 20.85 - 20.85 Outsourcing 3211131 942.63 331.999 1,274.63 Registration Fees 3221104 6.52 0.476 7,00 Commisslon/Interest 3221110 0.39 - 0.39 Training 1 3231301 742,53 66 467 809.00 Petrol and Oil 3243101 494 79 92 830 587,62 Page 1 of 3 39 Expenditure Details in code RIBEC Cumulative Current Cummulative Code Prior Perlod - Period Current Fuel & Gas 3243102 9.32 0238 9.56 Travel Expences 3244101 4.86 0.354 5.21 Dietary supplements 3262104 886,61 6.263 892.87 Medical and Surgical Supplies 3252105 1,01,044.30 20,340,076 1,21,384.37 Medicines and vaccines 3252109 32,164.30 5,863.090 38,027.39 Hiring of security services 3263103 4,154.82 969.496 5,124.31 CoMputer consumables 3255101 560.25 32.801 503.05 Pr linS P11ublication 32j102 144 88 I 9.813 164.69 Oiher Stationary 325-105 1.421 95 93.756 1,515.72 General Supplies (Others) 3256101 416 66 . 416.66 Chemicals 3286102 13,323.34 3,837 280 17,160.62 Consumable iten6 3256103 4,750.84 1,628,555 6,579.39 Raw materials and spare parts 3258105 184.67 18.105 202.77 Sporis materials 3256107 30 44 - 30,44 Consultancy 3257101 78,00 100.400 178.40 Research 3257103 30.00 - 30.00 Survey 3257104 4.95 19,167 24.14 Honorarium /Fee/Remuneration 3267206 25.54 6.300 31.84 Motor Vehicles 3258101 283.29 12.383 295.67 Furniture 3258102 66.35 2.368 68.72 Computer 3258103 30 17 0.955 39.13 Other Machinery and equipment 3268105 16027 10.433 170,71 Non-residential buildings 3258107 744.14 4.996 749.13 Teleromrnuairations equipment 3258126 3 3 - 3.23 Macineries and equipiiment 325i131 27 03- 27.03 Sub-total (a) : 1,7812.05] 36,059.43 2,14,211.48 (b) Capital Expenditure I Motor vehicle O2101 3,742.76 3,742.76 ICT Equipment (Others) 4112201 14.97 5.385 20.35 Computer and accessories 4112202 228.88 117.934 346.82 Tellecommnication Equipment 4112204 5.00 - 5.00 01fice Equipment 4112310 81.89 22,740 104.63 FUrnikure 4112314 1,802.56 70.663 1,873.22 Medical Equipment 4112315 1,44,027.75 26,656.999 1,70,684,74 Sub-total (b): 1,49,903.80 26,873.72 1,76,777.52 Total Expenditure 3,28,055,85 62,93315 390,900 Cash Closing Balance Imprest Account Opormting Account (RPA) Operating Account (GOB) Operating Account (OPA) Total Expenditure and Cash 3,28,055.85 62,933 15 3,90,98900 Page 2 of 3 40 4th HPNSP - HOSPITAL SERVICES MANAGEMENT NOTES TO PROGRAM FINANCIAL STATEMENT 30th Jone'2023 (FY2022-23) 1. GOVERNMENT OF BANGLADESH: Funds are attocaled by the Government of Bangladesh to cover GOB's share of &igible project expenditure, as specilieri in tho project, Project Pro.foma and il1 the Annuat Developnent Pograrrm for oach of the Project. Any allocated funds that have not been expended by Ili end of a fiscal year lapse and must be roturned to G08. GOB contrihutions ti tin projact sincc incepion are as follows in Lakh Taka) Deripton Incöpion to For the year Inception to 30th June'2 2022-23 301h June 2023 Olsbursernent by GOB 2,023.03 27,000.00 1,63023.03 Less , Refund to GOD 3,48L82 3,481,82 Total 1,22 03 23,518.18 1,49,64120 2, LOAN FROM DEVELOPMENT PARTNER: The (narna af tho Developrnent Partner) has provided funds to the rifet to lovar iis share of eligible projct expendituros. These lunds, which must be repaird to (name lendeIlDonor) atle te conclon to to projeci. have ien diawn by Itie projact In accordance witih the following wihdrawal p-,ocadujre (in Lakli Taka). Inception to For the ydar Inception to 3Oth Description 30th June'22 2022-23 June 2023 Initial Deposli (Advanice)-. DPA (Direct Payrnent) 970,38 970.38 RPA (GOB)_ ~ 1,94,755,70 37,849,24 2,32,604,94 Less: RPA (GOD) Total RPA (GOB) 1,94,755.70 37,849.24 2,32,604.94 Olhers {RPA-J1CAJ 6,306,73 1,565.74 7,872.47 Total: 2,02,032.82 39,414.98 2,41,447.79 3. OTHER REOURCES: Other resources consist of the fullowing. (in Lakh Taka Descilptidn Inception to For Ilie year ricepiton to 30th 301h Jine'22 2022-23 June 2023 Project Revenues Exchange gains/loses ... . . .._ Total: 4. CASH Closing Batanco: The project nivintasis tc bank account an lipresI han account or revoMntig fund, whicN :5 kept at Bangladasu Bank te hold uinis adin2 2 c 5501 Compu(er cosumables 7,6i4 7.514 11l 'Kouooiree3 H- 3255101 Computer CQISUrnabit!$ 0.461 .i . 0.461 i I--. 3255101 Convuleroonsumabu Le- s 7.97 2 0 ShshuBiauskKendra 3255102 Printing & PubicOli 9.641 9,641 2 9 CEmNOC and Gendar ssue 3255102 Prilng & Publicalon 4.140 - - 4.740 7 2 Releirl System 3255102 Priling & Publ]calion 4.895 4.895 1 2apuctyuy 0olt. 3255102 Prinfing&PublicaOn 0.247 0.247 l 17 Kee MoJ(ree H 3255102 Prinrtng 0 Pvblicalion 0.090 0.090 1'2 C O3255105 Olner Slaluiunry 10.$92 10.892 >11 IKurleciIne-H 3255105 Olher Slalionary 4.00 4,000 3255105 Other SIalIenay 14.4-g14.09 2 10 JCub (cot. cOell Palale 3256103 Ccnsumalne stores 9.044 9.844 - elMote H 32M0 Consumable stores 4.0O49«0 - -- - 3256103 Cunsu le stures -10I 14.82 I 12 e Qv1I3256106 Raw materialsano spYe parts 1.020 2.092 3.121 3256109 Rawmalerialsandspriepørts 1.03 2.09 3,12 2 10 [C00 Iol, Glet Palale 3257101 Consulancy 18.000 1k.000 12 Lbualoqt luImagig Survkas 3257101 Consultancy 21.000 - 21,000 4 6 Oullly or Gare .TQM) 3257101 Consulancy - 21.000 21.000 5 Safe Blood Translusonn 3267101 Consullnry 22.00 22.400 6 s MWi 3267101 Consullanjy 18.000 18.000 325710i Consultancy 100.4(1 100A Sysem 3257104 Sump 14.311 .31 1 2 CupuciyOévolt0 3257104 Sunvey 4877 3257104 Sulvøy I- - 1.5 19.15 12 [ 2 Capacii, Dev of LD 3257206 Honiakrium IFeiReinuuneraliun -300 300 3257200 Honornunm FeeRemuneloliGn 6.30 6.30 t2 Cpsiy D6v l LO j 258 0iorVebiles -- I - 03 - 325101 Mclur Vohicles 0.60 5,60 12 2 0 Qipa lL3256102 Furrlllute 2.360"- 6 3258102 Furlumure 2.37 - . j 2.37 112 2 GupucøyDeu 110D 3258103 Comnpulei 03_6 0 13 KeiMo H 32!58103 Compuler 17 -0187 1 328103Compu"e __..5 o e 3 43 -~ 1_SE Total 2022_23 _ Economålc Sub,code wise lem- Name el Institute Program Description G01 - RPA - P Total Cost* [ ~ ~ ~ C b,~,,, _____I1rough T IAThroughe GOB LD - 2-3Ne--e- -0 e12 7 ~135 4 1 2 CapacIty Devo LD 3258105 OtherMochineryandequipment 0.943 0.943 3255105 Olhers Macnery & Equlpment 0,94 - 094 12 4 Cepcityvofl 4112201 ICTEqudpment(Olers) 0.400 0.400 4112201 lCT Equpmen1(Olhes) 40 A0,40 12 4 Capacilyevofl,D 4112202 Compulerandaccessadas 105,245 4112202 Compuer and accessories 105.24 105,24 112 4 CapadlyDeVoILD 4112310 Office Equlpment 3.774 3.774 412310O3lice Equipme7t _3.77 4112314 Fumiture 0.20 0.25 1 5 ConnualianPS S 4112315 Medical Equpment 521901 5219.04 2 Expansiano$Sp.Service 4112315 Kdcai(Equiprnent 1,675720 1,675.720 2112 1 boratoly&lmagiagServicaa 4112315 MedicalEquIpmen 3 143,650 3,143.650 4 7 Ualilyoleare .(TOM 4112315 MedicalEquipmen1 49M69 14989 5 Jjýe10Treaiåuslan ~ I4112319 Medlcal Equýpuent . - 1,273.15$ .j . 1,273.1511 -----.---- -- - Y iUi5____________1 4112315 MedkcaiEqulpimen 11310.03 - 810.03 Z Xiond Total 1149,957 12,951.9 . .. 13,192.26 Page- 3013 44 Health Economics &Financing Project Financial Statement 30 June, 2023 in lakh Taka Cumulative current Current Period. Period Cumuentie Up to June (2022-2023) urent Period. 2023 Junef 2023 RESOURCES Government of Bangladesh 4481.08 3018.90 7499.98 Loan from Development 2882,53 0 2682.53 Partners (RPA - GOB) DPA 672.42 156,00 828.42 Other Resources 0 0 0 Cash Opening Balance 0 0 0 TOTAL RESOURCES 8036.03 3174.90 11210.93 EXPENDITURE and CASH 1. Pay of Officer 106,51 22.64 129.15 2. Pay of Staff 54.92 0 54.92 3. Allowances 109.95 14.48 124.43 4, Supply & Services 6674.62 3066.92 9741.44 5. Repair & Maintenance 678,67 49.80 728.17 6. Acquisition of Assets 411.46 21,36 432.82 7. D VAT 0 0 0 Total Expenditure 8036.03 3174.90 11210.93 Cash, Closing balance: 0 0 0 (a) Imprest Account (b) Operating Account (RPA-GOB) 0 0 0 (C) Operating Account (GOB) Total Expenditure 8036.03 3174.90 11210.93 Cash Opening balance 0 0 0 Cash Closing balance 0 0 0 Total Expndliture & Cash 8036.03 3174.90 11210,93 AudilIDulaSShett CarScanner 46 Upazila Health Care (UHC) NOTES TO FINANCIAL STATEMENT 30th June, 2023 I GOVERNMENT OF BANGLADESH: Inception to 30th For the Year Inception to 30th June 2022 2022-2023 June, 2023 Disu'6ree by GOB 0.00 14557.00 14557.00 Less; Refund to GOB 0.00 1319,66 1319.66 Total L 0.00 13237.34 13237.34 2 LOANGRANT FROM DEVELOPMENT PARTNER: Inception to 30th For the Year Inception to 30th June 2022 2022-2023 June, 2023 Disbursement by.RPA bal3 0.00 5354.00 .5354.00 Less: kefund td RPA GOB 0,00 329.94 329.94 Total: 0.00 5024.06 5024,06 Inception to 30th For the Year Inception to 30th June 2022 2022-2023 June, 2023 Disbursement DPA (Direct Payment) 0 0.00 . 0 Less: Refund to RPA GOB 0 0.00 0 Total; 0 0 0 3 OTHER RESOURCES: Other resours consist of the following; Inception to 30th For the Year Inception to 30th June 2022 2022-2023 June, 2023 Project Revenues 0,00 0.00:' 0.00 Exchange gains/losses 0,00. 0.00 0.00 Total 0 0 4 Cash Inception to 30th For he Year ,ieption td 30th June 2022 2 022- 23D June, 2023 Imprest Account Operating Account (RPA) Operating Account (G(OB) Total Line Director UHC, DGHS Sasth Bhaban Mohakhll, Dhaka 1212. 4 54 Upazila Health Care (UHC) Project Financial Statement 30th June, 2023 Cumulative Current Cumulative Current Resources Notes Prior Period Period , Period. Government of Bangladesh I 13,237.34 13,237.34 Loan fiom Develonent Partner 2 0 $,024.06 5,624.06 ther resources 3 0 oCasopening balance Total Resources 0 18,261.40 18,261,40 1. Expenditure and Cash Pay & Allowances 26904 269.04 Supply and Services 9862.21 9862.21 air and Maintenance - 767.55 767.55 Grants In Aid 0 0 Acquisian ofAssete 7175.43 . 7175.43 Construction & Works 187.17 187.17 CDNAT 0 DPA . ___ ____ ___O___ Total Expenditure 0.00 1826140 18261,40 Csh ClosingBalance . 0 0 . Imprest Account 0 0 Operating Account (RPA) 5 024.06 5024,06 Operaiing Account (001) 13,237.34 13237.34 Total Expcrnditure and Cash 0.00 18261.40 18261.40 Or, Md. Riwenur Rahman Line Director Upazlia Heath Care (UHC) DGHS, Moiakhali, Dhaka 55