4MINISTRYOF TREASURY AND FINANCE BA-OARD OF TREASURY CONTROLLERS TORKMYE EARTQUAKE RECOVERY AND RECONSTRUCTION PROJECT Implemented by MINISTRY OF HEALTH Financed Under World Bank Loan Agreement Numbered 9580-TR As of December 3 1, 2 02 3 and For the Year Then Ended Prepared by Bilgehan G6KMEN inanV KAPLAN Senior Treasury Controller Treasury Controller Yunus AYAN Ahmet AKDEMiR Treasury Controller junior Treasury Controller SReport's Number 180/6 29/5 - 27/6 - 19/9 uEEY NDENSU ION PRECT As o Decmber31, 023 nd Frute Year The024 e REPUBLIC OF TURKIYE MINISTRY OF TREASURY AND FINANCE The Board of Treasury Controllers CONTENTS EXECUTIVE SUM M ARY ......................................................................................................................... 3 A. ProjectSum m ary ...............................................................P c S................................................................. 3 B. ObjectivesofAudit ... ............................................................................................................................. 4 C. Scope of Audit ........................................................................................................................................... 4 D. AuditM ethodology ............................... .................................................................................................. 4 E . A u d it R e s ults ............................................................................................................................................ 5 F. M anagem ent Recom m endation ........................................................................................................ 5 INDEPENDENT AUDITOR'S REPORT & FINANCIAL STATEMENTS OF THE PROJECT......6 INDEPENDENT AUDITOR' REPORT ....................................................................................................... 7 A . O p in io n ........................................................................................................................................................ 7 B. Basis forOpinion ................................................................................................................................... 7 C. Em phasis of M atter in the Financial Statem ent............................................................................... 7 D. Going Concern .......................................................................................................................................... 7 E. Responsibilities of Management and Those Charged with Governance or Other Appropriate Term s for the Financial Statem ents............................................................................ 7 F. Auditor's Responsibilities for the Audit of the Financial Statem ents ................................ 8 G. Report on Other Legal and Regulatory Requirem ents.............................................................9 A NNEX 1: FINANCIAL STATEM ENTS ..............................................................................................10 EXECUTIVE SUMMARY REPUBLIC OF TORKIY MINISTRY OF TREASURY AND FINANCE Tle Board of Treasury Controllers EXECUTIVE SUMMARY A. Project Summary A Loan Agreement numbered 9580-TR was signed between Republic of Tlrkiye and International Bank for Reconstruction and Development (IBRD) on September 01, 2023. The loan provided will finance the Turkiye Eartquake Recovery and Reconstruction Project. A total of C 910.500.000,00 will be used for the mentioned project. The project will be financed by only the IBRD resources. The project consists of the following parts which are also stated below: Part 1: Restoration of Municipial Infrastructure and Services A. Resilient rehabilitation and reconstruction of municipal infrastructure B. Resilient recovery of municipal service facilities Part 2: Restoration of Health Services A. Ensuring continuity of primary-level and hospital-level services B. Providing mobile diagnostics services C. Supporting access to vaccination, disability services, and medical equipment Part 3: Rural Housing Reconstruction and Recovery A. Resilient rural housing and village reconstruction B. Capacity building for resilient recovery and post-disaster housing support Part 4: Project Management, Monitoring and Evaluation A. ILBANK, in carrying out Part 1 and this Part 4.A Part of the Project B. MoH, in carrying out Part 2 and this Part 4.A Part of the Project C. MoEUCC in carrying out Part 3 and this Part 4.C of the Project Three different implementing agencies have been authorized to perform the project activities under the above-mentioned parts. These agencies and their relevant parts can be outlined as follows: * ILBANK is responsible for the execution of Parts 1 and 4.A of the Project (E 388.328.250,00), * Ministry of Health (MoH) is responsible for the execution of Parts 2 and 4.B of the Project (C 252.208.500,00), * Ministry of Environment, Urbanization, and Climate Change (MoEUCC) is responsible for the execution of Parts 3 and 4.C of the Project ('E 269.963.250,00). The project aims to recovery primary municipal, health services and resilient housing in the earthquake region. 3 REPUBLIC OF TORKIE MINISTRY OF TREASURY AND FINANCE Th-le [oard of Treasurv Controllers The closing date of the Project is June 30, 2028. In the audit period (01.01.2023 - 31.12.2023), total disbursements made under the Project is C 15.387.375,37. B. Objectives of Audit The objective of the audit is to express an opinion on the Financial Statements of the Turkiye Earthquake Recovery and Reconstruction Project for the period ended December 31, 2023. The audit includes but not limited to the following tasks. In evidencing compliance with agreed project financing arrangements, we are expected to carry out tests to confirm that: (a) The fund has been used in accordance with the conditions of the relevant financing agreement, with due attention to economy and efficiency, and only for the purposes for which the financing was provided. (b) Goods and services financed have been procured in accordance with relevant financing agreements, including specific provisions of the World Bank Procurement Guidelines. (c) The supporting documents, records, and accounts have been maintained in respect of all project activities, including expenditures reported using Statements of Expenditure (SOE) method of reporting. (d) Respective reports issued during the period were in agreement with the underlying books of account. C. Scope of Audit The audit was conducted in accordance with International Standards on Auditing. Those Standards require that the auditor plans and performs the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. The audit included examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. The audit also included assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. There was no limitation in our scope for the Project's audit. D. Audit Methodology Financial Statements Verified that the financial statements have been prepared in accordance with International Public Sector Accounting Standards. Audited the SOE submitted to the Bank in support of requests for periodic replenishment of the project designated account. Examined expenditures for eligibility based on criteria defined in the terms of the financing agreement and detailed in the Disbursement Letter. In addition, we examined: 4 REPUBLIC OF TURKIYF MINIS FRY OF TREASURY AND FINANCE The Board of Treasury Controllers (a] the Statement of Expenditure (SOE) have been prepared in accordance with the provisions of the relevant financing agreement, (b] expenditures have been made wholly and necessarily for the realization of project objectives, (c) information and explanation necessary for the purpose of the audit have been obtained, (d] supporting records and documents necessary for the purpose of the audit have been retained, and (e] the SOE can be relied upon to support the related withdrawal applications. Review of designated accounts During the audit of the project financial statements, we reviewed the activities of the project's designated account such as advances, payments made, and reconciliation of period-end balances. Internal controls Evaluated significant internal controls to obtain a sufficient understanding of the design of relevant controls, policies and procedures and whether they have been in operation during the period under review, Compliance with agreement terms and applicable laws and regulations Reviewed, assessed and reported on compliance with the terms and conditions of the Loan Agreement numbered 9580-TR. Representations by implementing agency Obtained specific written representations from management. E. Audit Results For the financial statements of project, our audit resulted with an unmodified of opinion. In addition, other reporting responsibilities about the project is included under the "Report on Other Legal and Regulatory" Requirements heading of the report. F. Management Recommendation Since we have not identified any internal control deficiency during the audit, we have not issued a Management Letter. 5 INDEPENDENT AUDITOR'S REPORT & FINANCIAL STATEMENTS OF THE PROJECT REPUBLIC OF TURKIYE MINISTRY OF TREASURY AND FINANCE The Board of Treasury Controllers INDEPENDENT AUDITOR'S REPORT TO MINISTRY of HEALTH ANKARA A. Opinion We have audited the Statement of Withdrawal Application Summary, Statement of Sources and Uses of Funds, Statement of the Comparison of Budget and Actual Amount, and Statement of Designated Account of the Turkiye Eartquake Recovery and Reconstruction Project as of December 31, 2023, and for the period then ended, and notes to the financial statements including a summary of significant accounting policies. The financial statements have been prepared by Ministry of Health based on financial reporting provisions of the Loan Agreement numbered 9580-TR. In our opinion; the accompanying financial statements present fairly, in all material respects, the financial position and cash flows of the Tilrkiye Eartquake Recovery and Reconstruction Project as of December 31, 2023 and for the period then ended in accordance with cash basis International Public Sector Accounting Standards and financial reporting provisions outlined in Loan Agreement Numbered 9580-TR. B. Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the "Auditor's Responsibilities for the Audit of the Financial Statements" section of this report. We are independent of the Ministry of Health within the meaning of "IFAC Code of Ethics for Professional Accountants" and have fulfilled our other responsibilities under those ethical requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. C. Emphasis of Matter in the Financial Statement Without modifying our opinion, we draw attention to Note "2" to the financial statements, which describe the basis of accounting. The financial statements are prepared to assist Ministry of Health to comply with the financial reporting provisions of the loan agreement referred to above. As a result, the financial statements may not be suitable for another purpose. D. Going Concern The Projects financial statements have not been prepared using the going concern basis of accounting. The project will be completed on June 30, 2028. E. Responsibilities of Management and Those Charged with Governance or Other Appropriate Terms for the Financial Statements Ministry of Health is responsible for the preparation and fair presentation of these financial statements in accordance with Loan Agreement numbered 9580-TR, and for such internal 7 REPUBLIC OF TURKiYE MINISTRY OF TREASURY AND FINANCE [he Board of TrcaSUIrV Controllers control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Those charged with governance are responsible for overseeing the Ministry of Health's financial reporting process. F. Auditor's Responsibilities for the Audit of the Financial Statements The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional scepticism throughout the planning and performance of the audit. We also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We are also required to provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. 8 REPUBLIC OF TURKIYE MINISTRY OF TREASURY AND FINANCE The Board of TreasUrv Controllers G. Report on Other Legal and Regulatory Requirements The conclusions drawn from audits conducted within the scope of other reporting requirements are as follows: a) Ministry of Health as of December 31, 2023 has complied with, in all material respects, the requirements of the Loan Agreement Numbered 9580-TR. b) With respect to SOE, adequate supporting documentation has been maintained to support claims to the IBRD for reimbursement of expenditures incurred, and these expenditures are eligible for financing under the Loan Agreement Numbered 9580- TR. Okan SULER Acting Chairman of Board of Treasury Controllers Akif Be OYACIOLU (Audit Partner) Vice Chairman Bilgehan GOKMEN any KAPLAN unus YAN AhmetAKDEMIR Senior Treasury Treasury Treasury Junior Treasury Controller Controller Controller Controller Date: 14.06.2024 Address: Ministry of Treasury and Finance The Board of Treasury Controllers 06420, Dikmen, ANKARA/TURKiYE 9 ANNEX I: FINANCIAL STATEMENTS MINISTRY OF HEALTH TORKIYE EARTHQUAKE RECOVERY and RECONSTRUCTION PROJECT (95800-TR) WITHDRAWAL APPLICATION SUMMARY 01.01.2023 - 31.12.2023 Category Goods, Works, Non. Withdrawal Application Number Notes Date consulting services, Documented Total DesIgnated Account Advance Requested Value date Rejected by Net Paid Consulting services, Currency Equivaet Operating costs and Training In Designated Account Currency - Euro Section A: Payment method - AdvancelReplenishment Approved Withdrawals 1 Advance (MOH 001) 8 2311.2023 2003002000.00 20000.000.00 30 1 232 20.00000,00 2 - Advance Closing 14.12.2023 7,626,039,50 14.12,2023 Pending Submissions Sub-total (A) 20.000.000,00 7.626.039,0 20.000.000,00 20.000000,00 Section 8: Payment Method - Reimbursement Approved Vihdrawals Pending Submissions Sub-total (B) 0,00 0,00 0,00 0,00 Section C: Payment Method - Direct Payment Approved Withdrawals Pending Submissions Sub-total (C) 0,00 0,00 0,00 TOTAL (A+B+C) 20.000.000,00 7.626.039,50 20.000.000,00 20,.000.000,00 Prepared by Controlled by Approved by 31.05.2024 3 05.2 31.052024 Mustafa iPEK Semra AHIN ahide $ENALP reject D.rector MINISTRY OF HEALTH TURKiYE EARTHQUAKE RECOVERY and RECONSTRUCTION PROJECT (95800-TR) STATEMENT OF SOURCES AND USES OF FUNDS As of December 31, 2023 and For The Year Then Ended (In EURO) Cumulative Current Period Previous Period I-SOURCES OF FUNDS Notes (As of the End of (Year N)_ (Year N-1) Year N) IBRD Loan 20.000.000,00 0,00 20.000.000,00 Designated Account 20.000.000,00 0,00 20.000.000,00 a) Net Advance 12.373.960,50 0,00 12.373.960,50 Advance 20.000.000,00 0,00 20.000.000,00 Advance Closing (-) 7.626,039,50 0,00 7.626.039,50 b) SOE Method 7.626.039,50 0,00 7.626.039,50 TOTAL SOURCES 20.000.000,00 0,00 20.000.000,00 l-A USES OF FUNDS (by Component) 2. RESTORATION OF HEALTH SERVICES 2.1 Ensuring continuity of primary-level and hospital-level health services 15.170.975,28 0,00 15.170.975,28 2.2 Providing mobile diagnostic services 0,00 0,00 0,00 2.3 Supporting access to vaccination, disability services, and medical equipment 216.400,09 0,00 216.400,09 Total Component 2 15.387.375,37 0,00 15.387.375,37 4. PROJECT MANAGEMENT, MONITORING and EVALUATION 4.2 MoH, in carrying out Part 2 and this Part 4.B of the Project 0,00 0,00 0,00 Total Component 4 0,00 0,00 0,00 TOTAL USES of FUNDS (by Component) 15.387.375,37 0,00 15.387.375,37 Il-B USES OF FUNDS (by Category) (2) Goods, Works, Non-consulting services, Consulting services, Operating 15.387.375,37 0,00 15.387.375,37 costs and Training for Part 2 and Part 4.B of the Project TOTAL USES of FUNDS (by Category) 15.387.375,37 0,00 15.387.375,37 Cash at the beginning of the period 01.01.2023 0,00 Cash at the end of the period* 31.12.2023 4.612.624,63 The foreign exchange buying rate at the pay nt date of the bank where the designated account is kept was ed. Prepared b Contr y Approved by 31.05.2024 3 .05.2 4 31.05.2024 Mustafa IPEK Sernra 5AHIN ahide SENALP roject Dir ctor MINISTRY OF HEALTH TORKYE EARTHQUAKE RECOVERY and RECONSTRUCTION PROJECT (95800-TR) STATEMENT of COMPARISON BUDGET AND ACTUAL AMOUNT 01.01.2023 - 31.12.2023 and For The Year Then Ended (In EURO) Current Period Cumulative Actual Final Budget initial Budget Progress Actual Planned Progress -Notes 1 2 3=112 4 5 8=4/5 SOURCES OF FUNDS Funding Institution Loan 1 20 000 00.001 252.208 500,001 252 208 50000 8% 20000.000,00 20 0000001 100% Total Funding Sources 20.000.000,00 22.208.500,00 252.208.500,00 8% 20.000.000,00 20.000,000,00 100% USE OF FUNDS By Component 2 RESTORATION OF HEALTH SERVICES 2.1 Ensuring continuity of primary-level and hospital-level health services 15.170,975,28 105800 100,00 105]801 14% 15170.975,28 15.170975,28 100% 2.2 Providing mobile diagnostic services 216400.09 54.994.200,00 54 994200.00 0.39% 216 400.00 210400,09 100% 2 3 Supportig access to vaccination, disability services. and medical equipment 0,00 85.040.700,00 85.040.700,00 0% 0,00 0.00 0% Total Component 2 15.38737537 245.835.000,00 245.835.000,00 6% 15387 375.37 15,387.375,37 100% 4 PROJECT MANAGEMENT, MONITORING and EVALUATION 4.2 MoH, in carrying out Part 2 and this Part4.B of the Project 0,00 6.373.500,00 6.373.500,00 0 0.00 0,00 0% Total Component 4 0{,0 6.373.500,00 6.373.500,00 0% 000 0,00 0% TOTAL USES of FUNDS (by Component) 15 387.375,37 252.208.500,00 252.208.500,00 6% 15.387.375,37 15.387.075,37 100% By Category (2) Goods, Works, Non-conselting services, Consulting services, I F 1 Operating costs and Trairing for Part 2 and Part4 B of the Projecl 15.387.375.37 252.200.500,00 252208.500,00 6% 15.3737537 15,387.37537 100% TOTAL USES of FUNDS (by Category) 15.387.375,37 252.208.500,00 252.208.500,00 6% [ 15.307.375.371 15.387.375,37 100% Prepared b C e by Approved by 05.204 3 .0.2 31.05.2024 Mustlafa IPEK emra I Zahide 5ENALP Project Director ,a4 MINISTRY OF HEALTH TR TURKiYE EARTHQUAKE RECOVERY and RECONSTRUCTION PROJECT (95800-TR) DESIGNATED ACCOUNT STATEMENT DESIGNATED ACCOUNT NO: 941432032 For the Year Ended on 31.12.2023 (In EURO) Opening Balance (01.01.2023) 0,00 Reimbursements to DA 20.000.000,00 Available Funds 20.000.000,00 Withdrawals from the Designated Account 15.387.375,37 Closing Balance (31.12.2023) 4.612.624,63 Prepareb Controlled by Approved by 31.05.2024 1.0 . 2 31.05.2024 Mustafa IPEK em A N ahide SENALP roject Directo REPUBLIC OF TURKiYE MINISTRY OF HEALTH TURKiYE EARTHQUAKE RECOVERY AND RECONSTRUCTION PROJECT (9580-TR) NOTES ON PROJECT FINANCIAL STATEMENTS BETWEEN 01.01.2023-31.12.2023 1- OBJECTIVES AND STRUCTURE OF THE PROJECT Tilrkiye Earthquake Recovery and Reconstruction Project (TERRP) Loan Agreement was signed between the Government of the Republic of TiArkiye and the International Bank for Reconstruction and Development (IBRD) on 01.09.2023 and entered into force on 26.10.2023 upon approval by the Presidential Decree No. 7704 dated 09.10.2023. The project will be implemented between 2023-2027 and the amount of the signed Financing Agreement is EUR 910.500.000,00. Expenditures under the project started in 2023. The Project consists of 4 main components and sub-components. Tiirkiye Earthquake Recovery and Reconstruction Project supports recovery efforts to restore essential health and municipal services and durable housing in provinces affected by the February 2023 earthquakes. Within this scope, it includes the provision of temporary facilities and equipment, rehabilitation/structural strengthening and resilient reconstruction of damaged infrastructure and buildings required for the restoration and continued operation of essential services, including health, water, sanitation, and emergency services. The objectives and components of the project are defined in the Project Appraisal Document (PAD) and the Loan Agreement. The implementing entity for Component 1 of the project is Ttirkiye Cumhuriyet iller Bankasi A.*. (tLBANK), the Ministry of Health for Component 2 and the Ministry of Environment, Urbanization and Climate Change for Component 3. All implementing entities will benefit from project management and monitoring and evaluation support under Component 4. Tilrkiye Earthquake Recovery and Reconstruction Project No. 9580-TR EUR Component 2. Re-establishment of Health Services 245.835.000,00 2. 1. Ensuring continuity of primary-level and hospital-level health services. 100.300.100,00 2.2 Providing mobile diagnostic services 54.994.200,00 2.3 Supporting access to vaccination, disability services, and medical equipment 81.540.700,00 2.4 Strengthening institutional capacity to restore the provision of essential health 9.000.000,00* care services Component 4. Project Management, Monitoring and Evaluation 6.373.500,00 4.2. Monitoring and Evaluation 6.373.500,00 Ministry of Health Total 252.208.500,00 Ministry of Health, Project Implementing Expenditure Units: 1. General Directorate of Emergency Health Services 2. General Directorate of Public Health 3. General Directorate of State Hospitals 4. Project Management and Support Unit 5. General Directorate of Health Investments 6. General Directorate of Health Information Systems 7. General Directorate of Health Services 8. General Directorate of EU and Foreign Affairs 9. Presidency of Strategy Development 10. General Directorate of Health Promotion 2- BASIC ACCOUNTING POLICIES The financial management responsibility of the project rests with the Ministry of Health. Financial statements have been prepared on the basis of Cash Based IPSAS (International Public Sector Accounting Standards). In this context, income is recorded when funds are received and expenses are recorded when payments are made. Accounting policies have been applied consistently and there are no processes pending payment as of 31.12.2023. The project has one designated loan account (941432032) and payments are made using the allowance items associated with this designated account under the Ministry's investment program. The currency provided under the financing agreement signed between the International Bank for Reconstruction and Development (IBRD) and the Republic of Tfirkiye is Euro. Transactions are recorded in the accounting software in TRY and Euro using the exchange rate of the Central Bank of the Republic of TUlrkiye valid at the time of the transaction. The currency of the financial statements is Euro. Although most of the expenditures were made in TRY and the project was implemented in TUrkiye, the use of Euro was preferred because the designated account is in Euro and the statement of expenditure presented in TRY differ from the Euro, the currency of the loan agreement. 3- FINANCIAL STATEMENTS In accordance with the Financing Agreement signed between the Republic of Tflrkiye and the International Bank for Reconstruction and Development (IBRD), the use of funds in the Designated Account is limited to project purposes only. It is envisaged that the funds that cannot be used within the project as of the end date of the project will be refunded to the project entity (IBRD). The fixed assets procured with project funds belonged to the MoH and were used for project purposes. MoH kept adequate records to control these assets during the project and subproject implementation period. 4 - THE INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT (IBRD) FUND LOAN Project no. 95800-TR committed to provide funds equivalent to EUR 252.208.500,00 in accordance with the financing agreement signed between the Government of the Republic of Tirkiye and the International Bank for Reconstruction and Development (IBRD). This fund amount is not additional to the budget allocated. 5- FUNDING SOURCES Tilrkiye Earthquake Recovery and Reconstruction Project EURO Loans: 252.208.500,00 - MoH 252.208.500,00 Grants 0.00 Borrower/Recipient 0.00 Beneficiary 0.00 Total Funding Sources 252.208.500,00 6- PENDING APPLICATIONS As of 31.12.2023, there are no pending applications. 7 - BANK BALANCES The existing cash balance expressed in EUR on 01.01.2023 includes the following; Existing cash at the beginning of the period EURO Designated Account at the Central Bank of Trkiye 1 20.000.000,00 The existing cash balance expressed in EUR on 31.12.2023 includes the following; Existing cash at the end of the period EURO Designated Account at the Central Bank of Tirkiye 4.612.624,63 8- WITHDRAWAL APPLICATION An application amounting to EUR 20.000.000,00 was sent between the dates 01.01.2023 and 31.12.2023 and the International Bank for Reconstruction and Development (IBRD) transferred EUR 20.000.000,00 to the designated account at different times during this period. The initial advance ceiling was determined as EUR 17.000.000,00, but due to approaching year-end and pending payment transactions, the advance ceiling was temporarily increased to EUR 20.000.000,00. 9 - REFUNDS TO ACCOUNTS No refunds were issued in 2023 for the sub-account no. 941432032. 10 - AMOUNTS WITHDRAWN FROM THE ACCOUNT BUT NOT YET CLAIMED There is no amounts withdrawn from the account but not yet claimed. 31.05.2024 Zahi\ $ENALP Projes Director