Audit of the Financial Statement of the Project "Greater Beirut Water Supply" Loan Number 7967-LE Beirut - Republic of Lebanon For the Year Ended December 31, 2023 Talal Abu-Ghazaleh & Co Member of Talal Abu-Ghazaleb Global Index Contents: Page Independent Auditor's Report 1-3 Project Statement of Cash Receipts and Payments by Category 4 Notes to the Project Statement of Cash Receipts and Payments 5-12 Talal Abu-Ghazaleh & Co. TAGAudt Global Company for Auditing and Accounting .. ............aaj O 4.5 .. Societe Civile (R.C. 67) OV.p 4 5 Certified Public Accountants Independent Auditor's Report To Messrs. Beirut and Mount Lebanon Water Establishment Beirut - Republic of Lebanon World Bank Loan Number 7967-LE Our opinion In our opinion, the financial statements of "Greater Beirut Water Supply" ("the Project") comprising of the statement of cash receipts and payments by category for the period from January 1, 2023 to 31 December 2023, and the statement of cash payments classifying the uses of funds, statement of movements in the Designated Account and the notes to the financial statements for the period then ended are prepared, in all material respects, in accordance with the accounting policies described in note 2 to the financial information. In addition: (a) internal control over financial reporting involved in the preparation of replenishments, direct payments, payments through special commitments, and reimbursements can be relied upon to support the related withdrawals as of December 31, 2023; (b) Replenishments and disbursements made during the year ended December 31, 2023 under the designated account has been used exclusively for payment of eligible cxpcncliturt ali-l n cd1,C i) 1 ill, Hii114]ld 's Fidir s- We jilli liwe wnitvani Loan Agreement as of December 31, 2023. (c) The piujcut was in all material respects in compliance with the laws, regulations, guidelines and provisions governed by the Loan Agreement. 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 our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of Beirut and Mount Lebanon Water Establishment (BMLWE) in accordance with the International Ethics Standard Board for Accountants' code of Ethics for Professional accountants (IESBA Code) and the ethical requirements that are relevant to our audit of the financial statements in Lebanon. We have fulfilled our other ethical responsibilities in accordance with the IESBA Code. Beirut, Sanayeh, Anis Tabbara Street j4 fi pJLu "U!. 4> Halabi Bldg. - 2" Floor tg I Tel.: +9611754222 S OR.l . Vt Yo :,-LA Fax: +961 1754 222 tagi.com +il vl vott VYY taS P.O.Box:11-7381, Beirut, Lebanon Tagco.beirut@tagi.com ZLUi ;_A+1 0 1CVrA l Other information The Project Management Unit ("PMU") of BMLWE is responsible for the other information. The other information comprises the list of signed contracts and list of fixed assets. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Basis of accounting and restriction on distribution and use We draw attention to note 2 to the financial statements, which describes the basis of accounting. The financial statements are prepared to enable the PMU to meet its reporting obligations to the World Bank under the terms of the Loan Agreement No. 7967 - LE. As a result, the financial statements may not be suitable for another purpose. Our report is intended solely for RMT.WF. and the World Bank and should not be distributed to or used by parties other than the BMLWE, and the World Bank. Our report is not modified in rcspcct of this matter. Responsibilities of management and those charged with governance for the financial statements The PMU is responsible for the preparation of the financial statements in accordance with the accounting policies described in note 2 to the financial statements and for such internal control as management determines its necessary to enable the preparation of the financial statements that is free from material misstatement, whether due to fraud or error. Those charged with governance are responsible for overseeing the project's financial reporting process. 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 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 skepticism through the audit. We also: tag.global * Identify and assess the risk 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 project's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. 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. Date of the auditor's report: Beirut on June 28, 2024 Audit Firm Talal Abu-Ghazaleh & Co. Beirut, Lebanon Tel: +961 - 1 - 754222 Fax: +961 - 1 - 754222 ext 102 tag.gtobal /&.，。r.--’「，·―.! ㅇ ，戀써 「 "Greater Beirut Water Supply Proiect Loan Number 7967-LE" Notes to the Project Statement of Cash Receipts and Payment For the year ended December 31, 2023 (Amounts are expressed in US Dollar) Note 1: Pro iect Description: The objective of the Project is to increase the provision of potable water to the residents in the Project area within the greater Beirut region, including those in the low-income neighborhoods of southern Beirut, and to strengthen the capacity of the BML-WE in utility operations. The Project consists of the following parts: Part 1. Bulk Water Supply Infrastructure (a) Construction and construction supervision of bulk water supply infrastructure consisting of (i) Water tunncl conveyors, including related intake, flow regulation and washout structure.s, and related vent and surge shafts and distribution clianiber; (ii) Twin (ransmission pipelines; and (111) water Aulage re6crvulis. (b) Design, construction, construction supervision and operation ot a water treatment plant. (c) Financing of equipment associated with the bulk water supply infrastructure including pumps and valves. (d) Support to CDR for Project management related to the bulk water supply infrastructure through the financing of consultants services. Part 2. Supply Reservoirs, Distribution Network and Metering (a) Design, construction and construction supervision of supply reservoirs and associated pumping stations. (b) Design, construction and construction super-vision of water supply distribution networks of pipelines across southern Beirut and parts of the Metn, Baabda and Aley areas. (c) Installation of household water meters in selected areas. (d) Installation of bulk water meters at the reservoirs and distribution chambers. 5 Part 3. Project Management, Utility Strengthening and National Studies (a) Establishment and operation of the PMU, including the financing of Incremental Operating Costs. (b) Capacity building and technical assistance to strengthen BMLWE's capacity, and MOEW's capacity for project oversight, and financing of consultants' services for the BMLWE special purpose audits. (c) Provision of equipment to strengthen BMLWE, such as telemetry or supervision control and data acquisition systems, geographical information system, customer information system and international accounting system. (d) Carrying out high priority national studies on key sector areas, such as wastewater management, utility operations and regulation of the water, sanitation and irrigation sectors, water resource management, water supply augmentation and inter-basin transfers, to be selected with the agreement of the bank, in alignment with the priorities set forth in the National Water Sector Strategy currently under preparation by the Borrower. Note 2: Basis of Accounting: The financial statements are prepared following the cash basis of accounting under the cash basis revenues are recorded when received and expenses are recorded when paid. 6 И N м ^ [�- ', R� S1' ,у С О О , 04 о0 О� Q� ,--r 4ы �+�,+ „'i � � Й и� N7 М Т� С� Ф N 00 � ��� ы Од GO г i'�О � �ir б? 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Less: Bank charges/other payment not financed by this counterpart - 7. Ending balance of S/A Rep PMU records 368,064.62 S. Balance of special account per attached Bank Statement as of date 12/31/2023 368,064.62 9. Less: Total checks issued not yet withdrawn/BDL - 10. Less: Total wire transfer not yet withdrawn - 11. Total amount accounted after adjustments 368,064.62 12. Total of Chk issued not withdrawn - Note 5: Sipecial DesianalWA-m-unt Recondliatim-Statemul CDR; V D I Beginning balance of S/A per CDR records 11744,560.72 2. Add:Total replenishment for S/A from the WB - 3. Balance 1,744,560.72 4. Less: Total expenditures made for this month 5, Less: Difference of PV-amount incurred but not recorded in the PMU records 6. Less. Bank charges/other payment not financed by this counterpart 7. Endine balance of S/A Rep CDR records 1,744,560.72 8. Balance of special account per attached Bank Statement as of date 12/31/2023 15,593,931.35 9. Less: total checks issued not yet withdrawn/BDL 10. Less: Total wire transfer not yet withdrawn 11. Total amount accounted after adjustments 15,593,931.35 12. Notes Local taxes paid by mistake from DA-A and shown on BDL of September (working on returning to the DA-A account ASAP) An advance payment recovered to the DA-A account by mistake (should be refunded to the World Bank ASAP) .... ref, email "Returned amount of (13,849,370.63) US$ 13.8 to refund to the World Bank" dated 6/5/2021 8 � � р � � � т � rv о v о ° й Р� ш ш `^ о cj а а'7 р, Ф о n °�° г�г °о v ° т й ,.��,� °а р т т �^ � � Й � �= 4 Q S 4 +ёр � � � `^ '^ й � � ц '^. й.. й '^ J р� � ^ � н w � � � а�� ш � ° о й н й °о `.�° о т о.., v `O т� °� а W � � '° ���.. о °о � ш а � ® ro "' '" . g а и © � $ и rn м u.r' � � п+ � й й '^ и й � � и и � и .да .... . . . ti�.�'` . 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