Dhaka Water Supply andSewerage A-uthority

Auditor's report and financial statementsas at and for the year ended 30 June 2015

'j ,

Rahman Rahman HuqChartered Accountants9 MOhakhai: CIA (11 III & 12th Floors)Dhaka 1212Bangladesh

TelephoneFaxE-~la-lIn erne!

,·880 (2) 988 6450-2+880 (2) 988 6449dhaka@Kpmg.comwww.kpmg.com/bd

Independent Auditor's Reportto the Board of

Dhaka 'Vater Supply and Sewerage Authority

=

\Ve have audited the accompanying financial statements of Dhaka Water Supply and Sewerage Authority("the DWASAi Authority") which comprise the statement of financial position as at 30 June 2015, and thestatement of comprehensive income, statement of changes in equity and statement of cash flows for the yearthen ended, and a summary of significant accounting policies and other explanatory information .

.Management's Responsibility for the Financial StatementsManagement is responsible for the preparation and fair presentation of these financial statements inaccordance with Bangladesh Financial Reporting Standards, and for such internal control as managementdetermines is necessary to enable the preparation of financial statements that are free from materialmisstatement, whether due to fraud or error.

Auditor's ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit We conductedour audit in accordance with Bangladesh Standards on Auditing. Those standards require that we comply withethical requirements and plan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in thefinancial statements. The procedures selected depend on our judgment, including the assessment of the risksof material misstatement of the financial statements, whether due to fraud or error. In making those riskassessments, we consider internal control relevant to the entity's preparation and fair presentation of financialstatements 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. An audit also includesevaluating the appropriateness of accounting policies used and the reasonableness of accounting estimatesmade by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for ourqualified audit opinion.

Basisfor Qualified Opinion

I. The value of property, plant and equipment (PPE) have been shown at Tk. 53,499,457,780 and suchamount could not be considered as' complete and accurate. As we have not been provided with completeassets register, we could not justify and verify the completeness, existence and accuracy over the valueof PPE. Moreover, since management have not able to conduct any physical verification due toincomplete assets register, the physical existence of the assets have not been confirmed till to reportingdate. In this connection, management did not conduct any impairment test by considering the indicationsmentioned in Bangladesh Accounting Standard-36 impairment of Assets. Hence, we have not beenprovided with appropriate evidences whether the assets value carried at not more than their recoverableamount. Management is in the process of finalizing the fixed asset register and we have been providedwith a list of addition Tk. 117,480,844 during the year 2014-2015. We have performed our audit on thataddition of property, plant and equipment (PPE).

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Rahman Rahman HuqChartered Accountants

:-

Revaluation surplus valuing Tk. 23,362,510,432 and deferred tax liability on revaluation surplus valuingTk. 7,787,503,478 were reported under capital and reserve, and non-current liabilities respectively in thestatement of financial position. These balances arose due to adoption of revaluation model for PPEduring the year 2006. Bangladesh Accounting Standard 16 Property, plant and equipment requires thatrevaluation shall be made with sufficient regularity to ensure that the carrying amount does not differmaterially from fair value at the end of the reporting period. As no subsequent revaluation has been donesince the initial revaluation in 2006, we were not 'able to verify the fair value of the items of PPE as on30 June 2015.

2. The value of materials and supplies have been shown at Tk. 1,235,220,511 and such amount could notbe considered as accurate, as we have not been provided with any complete and accurate schedule ofvaluation for material and supplies. Moreover, management did not perform any stock count at the yearend and we had not been invited to attend and observe the physical stock count. So, we have not beenprovided with the appropriate evidences that support the physical existence of materials and supplies.

An amount ofTk. 4,831,396,149 for rates receivable have been shown in statement of financial position'but we have not been provided with any comprehensive and conclusive schedule that support thisbalance. As a result, we have not able to verify such balance. Moreover, the Authority made 5%provision for bad and doubtful debts 'of rates receivable each year and have arrived at Tk. 254,284,008on rates receivable as on 30 June 20 IS. We have found an ageing schedule of rates receivable that doesnot support the rates receivables balance, So, we have not able to verify and justify the actual provisionrequired for bad and doubtful debts.

An amount of Tk. 182,830,121 has been shown as contractors' income tax (works) and V A T(consumers, works, contractors and bills etc.) under advance for other finance, for which we have notbeen provided with any supporting documents.

3. An amount of Tk. 50,420,769,937 as at 30 June 2015 have been shown as grants and other funds.However, the entire amount have been reported as liability in the statement of financial position,whereas a portion of this balance would be treated as grant. Tbis balance and relevant split into loan andgrant could not be verified, as we have not been provided with appropriate evidences. The Authorityneither recorded any income nor adjusted the capital expenditure incurred from any of the projects' grantduring this year. As a result, the income and retained earnings for the year had been understated. Suchpractice of recording, neither income nor adjusting capital expenditure for the projects' grant is a non-compliance of Bangladesh Accounting Standard-20 Accounting/or Government Grants and disclosuresof government assistance.

4. Actuarial valuation was not performed at a regular interval to value the pension fund of D\VASA as at30 June 20 IS. The adequacy of provision for pension fund valuing Tk. 2,445,114,681 could not beverified and justified as we have not been provided with appropriate audit evidences.

2

Rahman Rahman HuqChartered Accountants

5. VAT authority of National Board of Revenue (NBR) conducted an audit on the DWASA's VATcollections, deductions and payments. After the NBR audit, Commissioner VAT-L TU demanded Tk.1,736,068,500 on various grounds. In this regard, Commissioner VAT-L TU issued consecutive twonotices under section 56 of VAT Act 1991 and Rule 43 of VAT Rule 1991 for recovery of the amount asGovernment dues. The Authority filed a writ petition in the High Court Division of the Supreme Courtof Bangladesh against the notices. Based on the evidences submitted by DWASA, the audit team ofVAT-LTU had revised their demand to DWASA for Tk. 447,842,670. We have not been provided withany stay order from the Court till to dale. The Authority should have provided a provision of Tk.447,842,670.

6. Cash at bank includes two bank accounts for which bank reconciliations were not prepared. The cashbook balance of these two accounts were: Janata Bank Limited (1284) account showing credit balanceof Tk. 141,170,578 and Janata Bank Limited (STD-8) showing debit balance of Tk. 460,768,660.However, bank statements as well as bank confirmations of these two accounts showing debit balancesof Tic 100,000 and Tk. 106,722,459 respectively. As we have not been provided with bankreconciliations of these accounts, the accuracy and completeness of cash and cash equivalents could notbe confirmed.

Qualified Opinion

In our opinion, except for the effects of the matters described in the Basis for Qualified Opinion paragraph,the financial statements present fairly, in all material respects, the financial position of Dhaka Water Supplyand Sewerage Authority as at 30 June 20 15, and its financial performance and its cash flows for the year thenended in accordance with Bangladesh Financial Reporting Standards.

Dhaka, 8 December 20 I5

3

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Dhaka Water S:qJply and Sew erage Authoritv

ASSETSNon-current assets

Property, plant and equipmentIntangible assetsCapital work-in-progressReceivables from ICB Islamic Bank Limited

Total non-current assets

Current assetsMaterials and suppliesRates receivableAdvances, deposits and prepaymentsInvestmentOther receivablesAdvance income taxCash and cash equivalents

Total current assetsTotal assets

EQUITY AND LL\BILITIESCapital and reserve

Capital fundRevaluation surplusAccumulated lossTotal equity

Non-current liabilitiesGrams and other fundsGovernment grants for drainage maintenanceDeferred tax liability on revaluation surplusLong term liabilitiesTotalnon-cllrrent liabilities

Current liabilitiesLiabilities for expensesLiabihues for other financeProvision for audit feeProvision for Government commissionProvision for taxation

Total current liabilitiesTotal liabilitiesTotal equity and liabilities

Statement of Finuncia! Position

A, at

30 .June 2015As at

30 Jun~ 2014Restated

Taka

AS atI Juh' 2013

RestatedTa~a

:

4 49,617,292,3545,815,079

20,515,604,05338,260,353

53,499,751,814!4,073,475

22.817,056.41933.760,353

42,658,157,5227,556,683

15,985,819,99210,636,343

67

76.35-1,642,061 70,176,971,839 58,662, 170,5~0

8910II12

1,285,220,511 I ,0~6,S82,656 780,186,4714,831,396, 149 4,354,976,843 3,960,793,2311,628,870.415 1,2SS,367,3W 1,083,583,443

690,520,935 3,908,438,719 3,206,825,3975f,11O 56,110 56,886

146,702,778 100,07-1,670 95,402,8341,119.310,083 1,249,933,487 1,828,358,780- - -

139,702,076,991 11,89~,429,86~

82,072,40 1,70410,95:0,307,04269,617,477,58286,056,719,052

r-47,393,000 147,393,0001 47,393,000I

23,362,510,43:, 23,362,5 I0,432 23,362,510,432.(2,588,438,626 jl (2,748.854.330) (2,808,908,535)20,82] ,464,806 20,661,049,]02 20,600,994,897

14,14.1

t50,420,769,937 44,109,006,115 32,807,8,9,058

IS 7,070,329 7,070,329 7,070,3297,787,503,478 7,787,503,478 7,787,503,478

16 3,919,503150 4,127,4 I9,688 4.255, i35, I 5962,134,8'16,894 56,030,999,6! 0 44,857,578,024

17, 17.2 2,518,754392 4,823,30 1,20 I 3.6 18,396,905IS 522,697,052 551,505.541 540,162,7 56

575,000 546,250 345,0005,000,000 5,000,000

19 53.380,9083,] 00,407,352 5,380,352,992 4,158,904,661

65,235,254,246 6 1,41J ,352,602 49,016,482,68586,056,719,052 82,072,401,704 69,6]7,477,582

The notes on pages 8 to 24 are an integral pari of these financial statements.

~~~~.7 Vice Chairman Managing Director Member

DWASA Board DWASA Board

Deputy Managing Director

(Finance ~

Dhaka, 8 December 2015

•

Auditor

R8hrna"l i?:.: .~. nar. -':.qChC1rtei"CC~;' i./.: .. ":~i:.!'1:0

Dhaka Water Supply and Sew eragc Authority

Statement of Comprehensive Incomefor the year ended 30 June

RevenueWaterSewerStreet hydrant

5,815,183,9S32.183.653,404

62,090. i62

Other incomeTotal income

8,065,927,5491,045,625,363209,111 ,552,912

Operating expensesSalary and wagesRepairs and maintenance expensesAdministrative expensesDepreciationAmortisationProvision for bad and doubtful debts

21222345

9.!

2,954,932, J 033,936,176,476

770,343,935J, I02,404,020

1,741,60425,074,700

Operating profitInterest expense

Profit before taxIncome tax expenseProfit for the year

8,790,671,838

320,880,074J 07,083.462

21.3,796,61253,380.90825

160,415,704

The notes on pages 810 24 are 011 integral pari of these frnanctal statements

~DW ASA Board

Deputy Managing Director(Finance)

2014Restated

Taka

5,382,917,8822,084,955,829

49,061,3827,5 J 6,935,0931,046,957,6048,563,892,697

3,038,358,]033,69l.709,209

714,114,993833,342,442

1,741,60420,746,506

8,300,012,857

263,879,840122,234,531

141,645,30981,591,10460,054,205

Dhaka, 8 December 2015

Rahrnan Rahman HuqCll8ii-:red Accountants

Balance as at I July 2013

Impact of restatement

Restated balance as at 1 July 2013

Profit for the year

Balance as at 30 June 2014

Profit for the year

Balance as at 30 June 2015

Dhaka Water Supply and Sewerage Authority

Statement of Changes in Equityfor the year ended 30 June 2015

Capital Revaluationfund 8!!:jJlusTaka Taka

47,393,000 23,362,510,432

47,393,000 23.362,5 I 0,432

47,393,000 23,362,510,432

4i,393,000 23,362,510,432

Accumulatedloss Total

Talg) Taka

(3,047,764,549)

238,856,014

20,362,138,883

238,856,014

(2,808,908,535)

60,054,205

20,600,994,897

60,054,205

(2,748,854,330)

160,4 J 5,704

20,661,049,102

160,415,704

(2,588,438,626) 20,821,464,806

The notes on poges 8 to 24 aye on integra! part of these financial statements.

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Dhaka Water Supply and Sewerage Authority

Statement of Cash Flow sfor the year ended 30 June 2015

)\;otc 2015 2014Restated

Taka TakaA. Cash flows from operating activities

Collection from subscribers 26 ,-7,564,433,543 7,102,004,975Payment to contractors and employees 27 (10,626,919,962) (6,634,168,679)Cash (used in)/generated from operation (3,062,486,419) 467,836,296Other income 1,045,625,363 1,046,957,609Payment of income tax (46,628, I081 (86,262,950)Payment of interest expenses (107,083,462) ( 122,234,531)Net cash (used inl/frorn operating activities (2,170,572,626) 1,306,296,424

B. Cash flows from investing activities

Purchases of propertv, plant and equipment (7,286,3 15,846) (12,328,905,971)Encashment of/(investment in) fixed deposit receipt (FDR) 3,222,417,784 (729,237,332)Net cash used in investing activities (4,063,898,062) (13,058,]43,303)

C. Cash flows from financing activities

Repayment of loan (207,9 i6,538) (127,765,471)Receipt of grants and other funds 6,311,76:',822 11,301,187,057Net cash from financing activities 6,103,847,284 11,173,421,586

D. Net decrease in cash and cash equivalents (A+B+C) (130,623,-104) (578,425,293)

E. Cash and cash equivalents at 1 July 20]4 1,249,933,487 1,828,358,780

F. Cash and cash equivalents at 30 June 2015 I,119,310,083 1,249,933,487

The notes on pages 81024 are all integra! pari of thesefinancial statements

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Dhaka Water Supply and Sewerage Authority

Notes to the Ii na ncial statementsfor the year ended 30 .Tunc 2015

I. Reporting entity

Dhaka Water Supply and Sewerage Authority (DWfI.SNAuthority) IS an autonomous body domiciled in Bangladesh. Theaddress of its registered office is WASA Bhaban, 98 Kazi Nazrul Islam Avenue, Dhaka- 1215. OWASA was establ ished inthe year 1963 as an independent organisation, under the \VASA Ordinance No. XIX of 1963. At .present DWASAoperates under the WASA Act 1996. The drainage system of Dhaka city was handed over to DW ASA from theDepartment of Public Health & Engineering (the "DPHE") during the year 1989 and the water, drainage and sanitationservices of Narayangonj city was also handed over \0 Ow ASA in the year 1990. DWASA is primarily involved in thefollowing activities through its 12 Maintenance, operation, distribution and services (MODS) zones and 12 revenue zonesand other divisions and offices:

(a) to construct; develop and maintain necessary infrastructure fer lifting, purif-ying and preserving water for supplyingto public for residential, commercial, community, official and industrial purposes,

(b) to construct, design and operate sewerage facilities and maintain the system in a pollution free way: and(c) to construct, develop and maintain drainage of flooded water through drainage facilities within Dhaka and

Narayangonj cities.

2. Basis of preparation

2.1 Sta tcment of compliance

The financial statements have been prepared in accordance with Bangladesh Financial Reporting Standards (BFRSs).

BFRSs comprise the followings:

• Bangladesh Financial Reporting Standards (BFRSs). Bangladesh Accounting Standards (BASs) and its interpretations.

2.2 Basis of measurement

These financial statements have been prepared on the historical cost basis except for certain items of property plant andequipment which are measured at revalued amount.

2.2.1 Prior years adjustment

An amount of Tk ·238,856,014 was resulted from 1996 to 20] 3 due to double recording of expenses once at the timemaking provision for expenses and further at the time of making payments instead of reversing the provision. An amountof Tk 6,644,636 was erroneously capitalized in 2014 as property, plant and equipment instead of as revenue expenditureunder repairs and maintenance. A bank account with Pubali Bank Limited with balance of Tk 33,554,332 erroneouslyreported as bank account of the Authority was not the bank account of it at all

These errors have been corrected with prior years' impact as follows:

Statemellt o[(illancial position

I Julv 2013 Impact of rectification of errorAs previously

reported Correction As resta ted

Accumulated lossTotal equity

1,861,913,112 (33,554,332) 1,828,358,7801,861,913,112 (33,554,332) 1,828,358.780

32,841,373,390 (33,554,332) 32,807,819,0583,857,252.919 (238,856,014) 3,618,396,905

36,698,626,309 (272,410,346) 36,426,215,963

(3,047,764,549) 238,856,014 (2,808.908,535)(3,047,764,549) 238,856,014 (2,808,908,535)

Cash and cash equivalentsTotal assets

Grants and other fundsLiabilities for expensesTotal liabilities

8

r-t

30 June 2014Impact of rectification of error

As previouslyreported Correction As restated

Property, plant and equipmentCash and cash equivalentsTotal assets

49,623,936,990 (6,644,636) 49,6 17,292,3541,283,487,819 (33,554,332) 1,249,933,487

. 50,907,-124,809 (40,198,968) 50,867,225,8-1 I

44,142,560,447 (33,554.332) 44, I09,006, I 155,062,157,215 (238,856,014 ) 4,823,30 1,20 I

-19,204,717,662 (272,410,346) 48,932,307,316

(2,981.065,708) 238,856,014 (2,742,209,694)(2,981,065,708) 238,856,014 (2,742.209,694 )

Grams and other fundsLiabilities for expensesTotal liabilities

Accumulated lossTotal equity

Statcmel1l o(col1lpreilen.rive income

30 June 2014 Impact of rectification of errorAs previously

reported Correctioll As restated

Repairs and miantenance 63,050,765 6.644,636 69,695,401

Please refer to notes 4, 22,13.2, 14.1 and 17.2.

2.3 Functional and presentation currency

These financial statements are presented in Bangladesh Taka (BDTiTkIfaka), which is the entity's functional currency.

2.4 Level of precision

The figures of financial statements presented in BDT have been rounded off to the nearest Taka.

2.5 Lise of estimates and judgments

The preparation of the financial statements in conformity with BFRSs requires management to make judgments, estimatesand assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, incomeand expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis Revision to accounting estimates are recognisedin the period in which the estimates are revised and inany future periods affected.

Information about assumptions and estimation uncertainities that have a significant risks of resulting in a materialadjustment in the year ending 30 June 2016 is included in the following notes:

Note 4Note 5Note 8Note 9Note li.1Note 19

DepreciationAmortisationMaterials and supplies.Rates receivableProvision for pension fundProvision for taxation

2.6 Going concern

DWASA has adequate resources to continue in operation for the foreseeable future. For this reason the Directors' continueto adopt going concern basis in preparing the financial statements. The current resources of DWASA provide sufficientfund to meet the present requirements of the existing business.

2.7 Reporting period

The financial statements of DWASA cover one year from I July to 30 June and followed consistently. These financialstatements cover one year from I July2014t030June 2015.

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2.8 Date of authorization

The financial statements were authorised for issue by the Board of Directors on 8 December 2015.

3. Significant accounting policies

The accounting policies set out below have been applied consistently to all periods presented in these financial statements.

3.1 Foreign currency transactions

DWASA has neither any foreign currency transaction nor any assets or liabilities which are supposed to be converted intopresentation currency for the reporting period. Fluctuations of foreign exchange rate has not been accounted for accordingto subsidiary loan agreements, "the foreign exchange loss shall be borne by the Government of Bangladesh"

3.2 Property, plant and equipment

3.2.1 Recognition and measurement

Items of property, plant and equipment are measured at cost or revaluation less accumulated depreciation less impairmentloss, ifany. The items of property, plant and equipment were revalued in the year 2006 by Dewan Nazrullslam and Co. afirm of Chartered Accountants. hems of property, plant and equipment comprises its purchase price, import duties andnon refundable taxes, after deducting trade discount and rebates and any costs directly attributable to bringing the assetsto the location and condition necessary for it to be capable of being operated in the manner intended by management.

3.2.2 Subsequent costs

The cost of replacing pan of an item of property, plant and equipment is recognised in the carrying amount of the item ifit is probable that the future economic benefits embodied within the part will flow to DV,,'ASA and its cost can bemeasured reliably. The carrying amount of the replaced pan is derecognised. The costs of the day-to-day servicing ofproperty. plant and equipment arc recognised in the statement of comprehensive income when incurred.

3.2.3 Depreciation

No depreciation is charged on land and capital work-in-progress Depreciation on other items of property, plant andequipment is provided on a straight line basis over the estimated useful lives of each item. Full year depreciation ischarged on the beginning balance of property, plant and equipment. A half year depreciation is charged on theaddition/transferred from eVilP to property, plant and equipment and no depreciation is charged at the year of disposal

Considering the estimated useful life of the assets, the rates of depreciation stand as follows:

BuildingDeep Tube-wellPlant and machineryService equipmentSteel overhead tankBoundary wallWater main lineWater distribution levelSaidabad water treatment plantS.W.P (plant and maintenance)S.T.P (plant and maintenance)Sewer main lineSub sewer lineDrainage lineSub sewer linellFPPSewer Pump/lFPPFurniture and equipmentVehicleGeneratorAir conditionerComputer

2%6%15%15%2%2%2%2%2%15%15%2%2%2%2%15%10%20%15%15%15%

10

3.2.4 Capital work-in-progress

Capital work-in-progress consists of all costs related to projects including civil construction, land development, interest,exchange loss/(gain), line in progress. import duties and non refundable taxes and VAT. Property, plant and equipmentthat is being under construction/acquisition is also accounted for as capital work-in-progress untilconstruction/acquisition/project is complete and measured at cost.

3.:!.5 Retirement and disposal

An item of property, plant and equipment is derccognised on disposal or when no further economic benefits are expectedfrom its use, whichever comes earlier. Gains or losses arising from the retirement or disposal of property, plant andequipment are determined by comparing the proceeds from disposal with the carrying amount of the same, and arereeognised in statement of comprehensive income.

3.2.6 Intangible assets

Intangible assets tlwt are acquired by the entity and have finite useful lives are measured a! cost less accumulatedamortisation and accumulated impairment losses.

Subsequent expenditureSubsequent expenditure is capitalised only when it increases the future economic benefits embodied in the specific assetto which it relates.

AmortisationAmortisation is based on the cost of an asset less its residual value. Amortisation is recogniscd in statement ofcomprehensive income on a straight-line basis over the estimated useful lives of intangible assets from the dale .that theyare available for use. Amortisation methods, useful lives and residual values are reviewed at each reporting date andadjusted if appropriate. Full year amortisation is charged on the beginning balance of intangible assets. A half yearamortisation is charged on addition during the year.

3.3 Materials and supplies

Materials and supplies consist of rod, cement, different size of pipes for delivery line construction, spare parts forengineering division etc. Materials and supplies are valued at lower of cost and net realisable value. Costs of materialsand supplies include expenditure incurred in acquiring the materials and supplies and other costs incurred in bringingthem to their existing location and condition. Cost of materials and supplies is determined by using the weighted averagecost formula. Net realisable value is based on estimated selling price less estimated costs necessary to make the sale.

3.4 Financial instruments

A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equityinstrument of another entity.

3.4.1 Non-derivative financial assets

DWASA initially recognises loans, receivables and deposits on the date that they are originated. All other financial assets(including assets designated at fair value through profit or loss) are recognised initially on the trade date, which is the datethat DWASA becomes a party to the contractual provisions of the instrument.

DWASA derecognises a financial asset when the contractual rights 10 the cash flows from the asset expire, or it transfersthe rights to receive the contractual cash flows on the financial asset in a transaction in which substantially all the risksand rewards of ownership of the financial asset are transferred. Any interest in transferred financial assets that is createdor retained by the entity is recognised as a separate asset or liability.

Financial assets and liabilities are offset and the net amount presented in the statement of financial position when, andonly when, the entity has a legal right to offset the amounts and intends either to settle on a net basis or to realise the assetand settle the liability simultaneously.

11

3.4.2 Non-derivative financial liabilities

DWASA initially. recognises debt securities issued and subordinated liabilities on the date that they are originated andderecognises a financial liability. when its contractual obligations arc discharged, cancelled or expire.

Financial assets and liabilities are offset and the net amount presented in the statement of financial position when, andonly when, the entity has a legal right to offset the amounts and intends either to settle on a net basis or to realise the assetand settle the liability simultaneously.

3.4.3 Cash and cash equivalents

Cash and cash equivalents comprise of cash in hand and cash at bank in different mother account (STD) and collectionaccount (current account) maintained with different government and private commercial bank.

3.4.4 Rates receivables

Rates receivables are reccgniscd at cost less provision for doubtful debts. Total provision for bad debts has been made atthe rate of 5% on the closing balance of rates receivable. And provision charged in the statement of comprehensiveincome is the excess requirement of provision for the current year compared to previous year.

3.4.5 Provisions

A provision is recognised in the statement of financial position when the Authority has a legal or constructive obligationas a result of past event, when it is probable that an outflow of economic benefits will be required to settle the obligationand a reliable estimate can be made of an amount of the obligation. Prov ision is ordinarily measured at the best estimateof the expenditure required to settle the present obligation at the statement offinancial position date.

3.5 Income tax

Income tax expense comprises current and deferred tax. Income tax expense is recognised in the statement ofcomprehensive income except to the extent that, it relates to items recognised directly in equity, in which case it isrecognised in equity.

3.5.\ Current tax

Income tax expense comprises current and deferred tax. Current tax and deferred tax is recognised in profit or loss exceptto the extent that it relates to a business combination, or items recognised directly in equity or in other comprehensiveincome.Current tax is the expected tax payable on the taxable income for the year, using tax rate enacted 01 substantively enactedat the reporting date, and any adjustment to tax payable in respect of previous years.

3.5.2 Deferred tax

Deferred tax is recognised in respect of temporary differences between the carrying amounts of assets and liabilities forfinancial reporting purposes and the amounts used for taxation purposes.

Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when they reverse, basedon the laws that have been enacted or substantively enacted by the reporting date.

Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that therelated tax benefit will be realised.

3.6 Revenue recognition

Revenue is recognised when the significant risks and rewards of ownership have been transferred to the customer, relatedeconomic benefits will flow to the entity is proable. the associated costs and possible return of goods can be estimatedreliably, there is no continuing management involvement with the goods, and the amount of revenue can be measuredreliably. Revenue is measured at net off sales related taxes.

3.7 Interest income and expense

Finance income comprises interest income on funds invested (STD and FDR). Interest income is recognised on accrualbasis.

Finance expense comprises interest expense on loans. All finance expenses are recognised in the statement ofcomprehensive income.

12

3.8 Events after the reporting period

Events after the reponing period that provide additional information about DWASA position at the date of statement offinancial position are reflected in the financial statements. Events after the reporting period that are not adjusting eventsare disclosed in the notes when material.

3.9 Statement of cash flows

Statement of cash flows is prepared under the direct method.

3.10 Borrowing cost

Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying assets areadjusted with capital work-in-progress using the effective interest method and borrowing cost relating to projects/assetsalready in commercial operations are charged as expenses in statements of comprehensive income for the year.

3.11 Employee benefits

3.lI.I Employees pension fu nd

DW ASA is going to be formed a separate "Employees Pension Fund" which will be managed/controlled by separateTrustee Committee.

As per Dhaka Water Supply and Sewerage Authority Employee (pension and retirement benefit) Rules 1997, pensionbenefits are provided to permanent staff upon completion of their minimum service period of 10 years.

3.11.2 Staff provident fund

DWASA maintains ·separately a general provident fund managed and under controlled by a Trustee Board for allpermanent employees in accordance with locally registered provident fund rules.

3.12 Foreign currency loan

Foreign currency loans are translated at the applicable rate of the date on which the transactions are recorded Fluctuationsof foreign exchange rate has not been accounted for, as according to subsidiary loan agreements the government is to bearthe foreign exchange risk/loss.

3.13 Comparative information

Relevant comparative information has been presented in the financial statement. Previous year's figures have beenrearranged/reclassified wherever considered necessary to conform to current year's presentation.

3.14 Contingent liabilities

Any possible obligation that arises from past events and the existence of which will be confirmed only by the occurrenceor non-occurrence of one or more uncertain future events not who!!y within the control of the Authority; or

Any present obligation that arises from past events but is not recognized because:

a) it is not probable that an outflow of resources embodying economic benefits will be required to settle the obligation;or

b) the amount of the obligation cannot be measured with sufficient reliability

Contingent liabilities are not recognized but disclosed in the financial statements unless the possibility of an outflow ofresources embodying economic benefits can reliably be estimated.

Contingent assets are not recognized in the financial statements as this may result in the recognition of income which maynever be realized.

13

4. Property, plllnt ami equipment

As at 30 Jllne 20t 5

Cost! Revaluation Accumulated de reciationOn disposals

SII I Addtuons during the Net book

No Particulars Balance as at duung the Transferred Adjustment Balance as at Rate Balance as at Charge year/pi lor year value as at

I July 2014 year frorn CWIP )0 June 201 5 I July2014 for the year adjustment 30June2015

Taka Taka Tal(<t 'lakn Ta1.::\ TlIk:l TI\!(iI T:\ka Taka

Water:I Land 219'1,463,822 2,194,463 822 ---_. 2,194,463,822

2 Build,", 116,992,550 116.992.550 2'% 85678,786 2,33'>.851 88.018,637 28,973,913

3 Deep Tube-well 7.957527,880 1.638.473,313 9,596.001.213 6% 2,341.507.710 526.605.873 2,868,113619 6,727,887,594

4 I'lant and machinery 214.499.415 21067754 235.561.169 15% 214.499.415 1.580.082 216079.497 19.487672

5 Service e< ummenl 10,635.430 10,635.430 15% 10.635.430 10.635,4306 Sled overhead tank \96045,541 196,045,5111 2% 178.107,270 3,920.911 t 82,028, 181 J 4,017,360

7 Boundarv wall 20.806.586 20.806,586 2% 18.182.833 11(,. \32 18.598.965 2.207,621

8 Water ML1in hne ].8.35.209,525 246.565.000 4.081.774.525 2% 1,726,763.550 79,169,841 1.805,933,391 2.275.841. \349 Water distribution hne 1.063,060,397 1.063.060,397 2% 257,368.836 21.261,208 278.630.044 784,430,353

10 Saidabad water treatment plant 7,063781.421 7,063,781, ..PI 2% 1.387,714,275 141,?75,629 1.528.989901 5.534,791.517II SW P (olant and machinery 64.201.307 64.20\.J07 15% 64.201,307 64.201,30712 Plant crash croeram 236.956968 236.956.968 IS% 236.956,968 236.956.968

Total 22.974,180,842 21,067,754 1.885.038.333 24,880,286,929 6.521,6l6,416 776,569527 7,298,185,943 I 17,582,100,986

Sewer'I Land 24,8YO,324,356 26.116,000 24.916.440,356 - 24.916.440,356

2 Budulnu 35 361.554 ' 35,361.554 2% 24,136)U4 707.232 24.843.536 10,518,0183 S.T.I) (ulant and machinery) 749,809.417 74'1.809.417 15% 749,809,117 749,809,4174 Boundarv wall 13,708,712 13,708,712 2% 1,705,327 274.175 3.979.502 9.729.2105 Sewer Main Lme 1.509,409.949 1,509,4(19,949 2% 67(,.487.681 30.188.199 706,675.8~0 802.734.0696 Sub sewer hnc 1,663,935,832 1.663.9J 5,832 2% 402056,633 33.278.717 435,335,350 1,228.600,4827 Drama 'e hnc 2.286417.905 2,434,563,656 .. 4,720,981,5GI 2% 118.536.R41 70,073.995 18R.610 839 4,537,370,1228 S.W D LmellFPP 1.924.246,562 t ,924,246,562 2% 595.822.900 38,434.932 63'1,307.832 1,289,9)~,nO9 S.S L,ne/IFpr 25,469,288 25,1169,2(;:) 2"/" 16,51 R,7S2 50C,,3'~f, 17,028,138 3.<\41.\50

10 S Pum )/Irpp 21 9,16.106 21.946.106 15% 21.946.106 21,946.106fTotal JJ, 120,629,68 t 2,460,67~,G56 35.581.309.337 2.(,09.019.964 173."16.636 2,782.536.600 32.798.772.737

ICommonI Land 1.261.145.667 1,261,145.667 1.261.145.6672 Burldma 1.423,215.066 67192 743 1,490,,137,809 2% 223.841.053 29.136.829 (4,410) 252.973.472 1,237,461,3373 Furniture & Office equipment 92,201.596 3713010 95,914.606 10% 65.980,473 9,405.811 ( \36.776 75.249,508 20.665.09B4 Velucle 519,266423 5.000.000 524.266.423 20% 466.41 ~}23 53,350,700 519.766.423 4,500.0005 Boundarv wall 56.464,53<: 12 143.451 68.607.981 2% 7.634,344 1.250.726 16,502) 8.868,568 59.739.4136 Generator 321,162,243 516.370.612 837,732.855 15% 321,362.243 38.727.796 360.090039 477.642.8167 Electric sub station 33.583 027 33.583.027 15% 7.556.183 5.037.455 12.593.638 20,989,3898 AIr condtttoner 24,633.378 969333 2S,60~.711 1S% 22.980,740 1,7?5,338 21.706.078 896.6339 Computer 85,024.065 12394,553 97,418,618 15% 48,037,025 13.683.202 (136.347 61.583.880 35.834,738

l'rotol 3,816,925,995 96,413,090 521,370,612 4,434,709,697 1,163,807,784 152,317,S57 (294,035) 1,315,831,606 3,118,878,091LGnwd TOI<lI 59.911,736,518 117.480,844 4.867,088.60 I 64,896,::\05,963 10,294,444,161 1,102,404,020 (294,032). 11,396,554,149 53,499.751,814

~

1'1

•

.

As at 30 June 2014

Cost! Revaluation Accumulated de areciationAddurons On disposals Net book

51 Balance as at during the Transferred Balance as at Balance as at Charge dunng the Balance as at value as at

No. Particulars I July2013 year from CWIP Adjustment )0 June 2014 Rate I July 20[3 for the year year )0 June 2014 JOJune2014

Tllk.1 Taka Tak:, Tal<rt Tllk~ Taka Taka Tak.'l Tttka T:lka

Water:I Land 2,194,463,822 2,194,463.822 2,194,463,822

2 Buildma 116,992,550 116,992,550 2% 83338,935 2,33!J,RS! 85,678,786 31,313,764

3 Deep Tube-well 2,491,089,919 207000 5,466,230,961 7,957,527,880 6% 2,028,049,212 313,45~,S34 2,341,507,746 5.616,020,134

4 Plant and machinery 214,499,415 21'1499,415 15% 214,499,415 214,499,415

5 Service equipment 10,635,430 10,635.430 15% 10,324,935 310,495 10,635,430

6 Steel overhead tank 196045541 196,045,541 2% 174,186,359 3920911 178,107 270 17,938,271

7 Boundarv wall 20806,586 20806,586 2% 17,766.701 416 132 18 182,833 2,623.7538 Water Main lme 3,828,243,406 6,966,119 3,835,209,525 2% 1,650, 129,020 76,634,530 1,726,763,550 2,108,445,975

9 Water distribution line 786,986,246 276,074,151 1,063060,397 2% 238,868,369 18,500,467 257,368,836 805,691,56110 Saidabad water treatment lant 7,063,781,421 7,063,781,421 2% 1,246,438,646 141,27;,629 1,387,714,275 5,676,067,146

II S.W P (plant and machinery) 64,201,307 64,20 I ,307 IS% 64,201,307 64,201,307

12 Plant (crash program} 236,956,968 236956,968 150/; 236,956,968 236,956,968Tot.1I 17,224,702,611 207,000 5,749,271,231 ,- 22,974,180,842 •• 5,964,759,867 556,856,549 6,521,616,416 16,452,564,426

Sewer': "

I Land 24,890,324,356 24,890,324,356 24,890,324,.1562 Buddin" 35,361 554 35,361,554 2% 23,429,072 707,232 24,136,304 11,225,250) S.T P (olant and rnachinerv) 749,809,417 749,809,417 15% 749,809,417 749,809,4174 Doundarv wall 13,708,712 13,708,712 2% 3,431,152 274,175 3,705,327 10,003,3855 Sewer Main Line 1,461,754,832 47,655,117 1,5~9,409,949 2% 646,776.033 29,711,648 676487,681 832,922,2686 Sub sewer line 1,446,474152 217,461.680 1,663,935,832 2% 370,952,533 31,104,100 402,056,633 1,261,879,1997 Drainage hne 808,049,128 1,478,368,777 2,286,417,905 2% 87,592,173 30,944,671 118,536,844 2,167,881,0618 S.W,D LlneltFPP 1,924,246562 1,924,246,S62 2% 557,337,968 38,484,932 595,822,900 1,328,423,6629 S.S LmclIFPP 25,469,288 25,469,288 2% 16,00_9,366 509,386 16,518,752 8,950,53610 S PUJnollFPP 21,946,106 21,946,106 15% 21,946,106 21,946,106

TOl,,1 J 1,377 ,144,101 l,743,48S,574 J3,120,62',681 2,477,283,820 131,736,144 2,609,0\9,964 JO.~11,609.7\7

CommonI Land 1,261,145,667 1.261,145.667 1,261,145,6672 Buildinu 1,233,709,055 189,977 014 441,003) 1,423,245,006 2% 197,267,101 26,57),952 223,841 053 1,199,404,013

3 Furruture & Office equipment 85,540,391 9,396,733 (2,735,528) 92,201,596 10% 56,956,597 9,023,876 65,980,473 26,221,1234 Vehicle 460,543,423 58,723,000 519266,'123 20% 374,589,286 91,826,437 466,415,723 52.850,7005 Boundarv wall 43,686,909 14,427,764 (1,650,1'1l) 56,464,S30 J% 6,616,328 1,018,016 7,634,344 48,830,1866 Generator 321,362,243 321,362,243 15% 321,362,243 ]21,362,2437 Electric sub station 33,583,027 33,583,027 15% 2,518,728 5,037,455 7,556,183 26,026,8448 A ir conditioner 22,846,742 1,786,636 24,633,378 15% 22,348,5 I0 632,230 22.980,740 1,652,6389 Com ruter 54,995,069 31 846,958 (1,817,962) 85,024,065 15% ]7,399,242 10.637,78~ 48,037,025 36,987,040

TOI<11 3,517,412,526 306,158,105 (6,644,636) 3,816,925,995 1,019,058,035 144,749,749 1,163,807,784 2,653,118,211Gr-and TOlal 52 119,259,244 306,J65,I05 7,492,756,805 6,644,636 59,911,736,518 9,461,101,722 833,342,442 10,294,444,164 49,617,292,354

15

5. Int.angible assets

As at 30 June 2015

Cost/valuation Accumulated amortisationAdditions Disposals On disposals Net book

51. Balance as at during the Transferred during the Balance as at Balance as at Charge during the Balance as at value as a[No. Particulars I July 2014 year from CWII' yc. 30 lL", 2015 Rate I July 2014 for the year year 30 June 2015 30 June 2015

Taka Tal<a Taka Taka T:llul Taka Taka T:lI<a Tal<" TakaI Softwares 11,610,693 11,610,693 15% 5,79\614 1,741,604 - 7,537,218 4,073,47'

Total lI,610,693 - - - 11,610,('93 5,795,614 1,741,60.1 - 7,537,218 4,073,47:

As at 30 JUlie 2014

Cost/valuatiou Accurnula ted amurtisntiouAdditions Disposals On disposals Net book

51. Balance as at during the Transferred during the Balance as at Balance as at Charge during the Balance as at value as atNo. Particulars I July2013 year from CWIP year 30 June 2014 Rate I July 2013 for the year year 30 June 2014 30 June :'014

Taka Taka Tal<"'1 Taka T:rlill Tal<" Taka' Tab Tab Tal<:lI Softwares 11,610,693 11,610,693 15% 4,054,010 1,741,604 5,795,614 5,815,079

Total 11,610,693 - - - 11,610,693 4,054,010 1,741,604 - 5,795,614 5,815.079

16

1d

r-i

6 Capital "ork-in-progress

As at30 June 2015

Taka

Opening balanceAddition during the yearAdjustment during the yearTransferred to property, plant and equipmentClosing balance

20,515,604,0537,202,248,030

(33,707,063 )(4,867,088,60 I)22.817.056.419

7 Receivables from ICB Islamic Bank Limited

Non current portionEncashment (current portion) 38,260,353

(4,500,000)33,760,353

As at30 .fune )014

Taka

15,985,819,99212,022,540,866

(7,492,756,805)

38,870,573(610,220)

38,260,353

Receivables from ICB Islamic Bank Limited comprise. four accounts out of which one represents disputed account with abalance of Tk. 545,753. No interests are entitled from these accounts but DWA$A recovers per annum from each account(except disputed account) under reconstruction schedule of Bangladesh Bank.

8 Materials and supplies

Opening balancePurchase during the yearMaterials consumedClosing balance

1,026,582,656453,437,178

(194,799,323)1.285.220.51 I

9 . Rates receivable

Opening balance - grossAdd: Billing during the yearLess: Collection during the yearClosing balance - grossLess: Provision for bad debts on rates receivable

4,584,186,1518,065,927,549

(7,564,433,543)5,085,680,157

9.1 (254,284,008)4.831.396.149

9.1 Provision for bad debts on rates receivable

Opening balanceAdd: Current year provisionClosing balance

229,209,30825,074,700

254,284008

10 Advances, deposits and prepayments

Temporary advance (works)House building advancesTemporary advance (C&B)Pre-pay accountAdvance to DC DhakaLoan to co-operati veComputer advanceAdvance to consultantAdvance for supply and servicesAdvance for other financeEngineering consultancy feeOffice rent advanceDiploma Engineers Association (DEA)

10.1

42,873,852744,871,973

16,130,81236,000

397,500,000100,000554,497

1,488,224145,711,647274,209,239

5,140,531255,150(1,500)

I,628,870.425

• 17

780,286,471642,485.720

(396,189,535)1.026.582.656

4,169.256,0337,516,935,093

(7,102,004,975)4,584,186,151(229,209,308)4,354.976.843

208,462,80220,746,506

229,209.308

41,358,515833,985,818

16,478,55136,000

100,000712,850

1,488,22473,086,124

282,626,6175,140,531

354,150

1,255.367,380

p=

10.1 Advance for other finance

As at As at30 June 2015 30 June 2014

Note Taka Taka

VAT (consumers) 2,275,585 2,275,585Contractors income tax (works) 141,025,366 140,787,588Advance 10 Employee for Titas Gas Connection 249,000House Building Advance(Govt) 2,000Income tax lease out zones 138,812 138.812Contractors income tax (contractors and bills) (2,110.694) (2,117,365)VAT works 34,239.422 34.969,221VAT (contractors and bills) 5,289,748 5,276,749Loan to CD VAT ale 8,196,027Advance to tax authority for appeal 45, I 00,000 45,100,000Advance for land acquisition 48,000,000 48,000,000

274.209.239 282.626.617

11 Investment

Investment in shares 5,671 5,671Fixed deposit receipt (FOR) 11.1 690,515,264 3,908,433,048

690.520.935 3.908.438.719

11. I Fixed deposit receipt (FDR)

Opening balance3,908'433,04~1 3,206,818,706

Prior year adjustment for accrued interest 1.615,5033,908.433,048 3,208,434,209

Add: Investment during the year 299,975,496 2,565,766,857Accrued interest on FDR 37,592,090 153,301,177

337,567,586 2,7 I9,068,034Less: Encashed during the year (3,555,485,3 70) (2,019,069.195)Closing balance 690.5 I 5,264 3.908.433.048

12 Other receivables

Receivable from mobile operator company 56,110 56,11056.110 56.110

13 Cash and cash equivalents

Cash in hand 781,000 766,000Cash at banks 13.1 1.118,529,083 1,249,167,487

1.119.310.083 1.249.933.487

13.1 Cash at banks

As at As at30 June 2015 30 June ?014

ResatatedTaka Taka

Bank balance (main accounts) 150,112,943 712,087,827Bank balance (collection accounts) 874,398,422 416,204,117VAT collection accounts 59,391,288 109,063,489Sur-charge collection account 26,138,836 10,288,228Other charges accounts 8,487,594 1,523,826

1.118.529.083 1,249.167.487

13.2 Restatement of cash and cash equivalents

Taka

Balance as at 30 June 2013 1,861,913,112Rectification of error relates with - bank balance (main accounts) (33,554,332)Restated balance as at I July 2013 I ,828.358,780

18•

14 Grants and other funds As at30 June 2015

Grant from GOBBadda Project FundBleC FundB1\lRE Project FundCannel Renovation FundContingency and reserveDiesel Generator For Water Pumps in Dhaka City FundDIEWRMP FUNDDTW under Crash ProgramDWSSDPDES'"ISP FundDWSSPEREWSSP Phase-IEREWSSP Phase-2Flood Damage Work Project FundGenerator Project FundGovernment loan convened to EquityGrant from IDA (4th Project)Grant for Drainage ProjectGrant for SIDA loanHatirjheel ProjectIESLCRPIFP Project (ADB)IFP Project (GOB)Interim Project-lInterim Project-2Interim Project-SInterim Project-4Interim Urgent Sewerage Con. & Rehab Pro-2-FundIUSERP FundJapan France Aided ProjectKallayanpur Regulator ProjectMirpur Project (ADB) Fund (DUIlP)Mirpur Project (GOB) FundNarayangonj Town Project FundPadma Water Treatment Plant-Ph-I FundPCOGBLBDDO Projects FundPFRP Fund (Sewer)PFRP Fund (Water)Pollution Control Measure of Gulshan Lake Project FundProcurement of GeneratorRehabilitation of 42 Nos DTWRemove of Water Logging Fund Phase-IRemove of Water Logging Fund Phase-2Saidabad Project (Phase-2) FundSaidabad Project FundSewerage, expansion and rehabilitationSewerage Treatment Plant at Dasekandi FundShitalakha/Narayangonj Water Development FundSpare parts for SaidabadStorm Water Drain. System in Dhaka City (Phas-2 fund)TatulZhora- Vakurta FundTPFF (Sewer)TPFF (Water)Urgent Sewerage Rehabilitation ProjectUSEEDl Project FundWater Logging PM Office-FundWSSER Project

Taka

271,750,98259,864,00057,673,890

1,572,849,19535,000,000

7,364,890406,000,000

2,520,287726,780,00059,045.668

184.500,0002,~85,16I,1792,928,000,0002,130,000,000

16,800,000154,460.000

1,445,485,970294,422,00034,000,00049,292,095

1,905,424,31130,000,000

1,348,040,3971,028.303,804

355,400,000301,700,000522,800,000

1,180,074,000676,500,000125,000,000

2.543,486,466973,034,8853 1,095,25661,500,000

725,700,0004,430,357,656

10,000,000126,233,000149,558,000453,400,000222,000,00022,773,763

2,502,589,8851,182,796,213

11,068,831,251937,069,619814,015,00060,459,08126,075,000

102,488,65820,074,101

234,419,00017,372,80010,871,000

152,451,635163,905,000114,000,000

2,770,000,00050,420,769,937

• 19

As at30 June 2014

ResatatedTaka

102,000,00059,864,00057,673,890

1,572,849,19535,000,000

7,364,890406,000,000

2,520,287726,780,00059,045,668

1,844,237,1792,928,000,0002,130,000,000

16,800,000154,460,000

1,445,485,970294,422,00034,000,00049,292,095

1,656,012,31 I30,000,000

1,348,040,3971.028,303,804

355,400,000301,700,000522,800,000

1,180,074,000527,500,000125,000,000

2,543,486,466973,034,885

31,095,25661,500,000

735,000,000805,000,000

10,000,000126,233,000149,558,000468,000,000222,000,000

22,773,7632,502,589,8851,185,226,6999,997,640,662

937,069,619814,015,00062,500,00026,075,000

102,488,65820,074,10184,419,00017,372,80010,871,000

152,451,635163,905,000114,000,000

2,770,000,000

r-L

14.1 Restatement of Grants and other funds

Taka

Balance as at30 June 201332,84 I ,373,390

Rectification of error relates with - DWSSDP(33,554,332)Restated balance as at 1 July 2013

32,807,819,058

15 Government grants for drainage maintenance

As at As atNote 30 June 2015 30 June 2014

Taka Taka

Opening balance 7,070,329 7,070,32'1Add: Received during the yearGovernment grants for drainage maintenance fund 55,000.000 55,000,000

55,000,000 55,000,000Less' Income recognised during the yearGovernment grants for drainage maintenance fund 20 (55,000,000) (55000,000)

(55,000,000) (55,000,000)Closing balance7.070,329 7.070,329

16 Long tcrm liabilities

Asian Development Bank (IFP project)5,438,7 I 0

International Development Association (4th project) 2,857,196,286 2,934,279,26 IInternational Dev elopment Association (3rd project) 548,606,864 674,001,717Government loan for power 5 J3,700,000 5 I3,700,000

3.9 I 9.503, 150 4.127,419.688

17 Liabilities for expenses

As at As at30June2015 30 June 2014

RestatedTaka Taka

Accounts payable (general)VAT payable on water bill 73,639,71 I I 19,002,974Contractor control account (contractors and bills)Provision for pension fund 17. I 2,445,114,681 4,704,298,227

2.5 I 8.754,392 4,823,301,201

17.1 Provision for pension fund

Opening balance 4,704,298,227 3.508,972,272Add: Provision made during the year 1,500,000,000 1,560,825,9556,204,298,227 5,069,798,227Less: Payment to fund during the year (3,759,183,546) (365,500,000)Closing balance 2.445, I 14.68 I 4,704,298,227

17.2 Restatement of liabilities for expenses

Taka

Balance as at 30 June 20 I33,857,252,919Rectification of error relates with -

Accounts payable (general)(198,8J9,819)

Contractor control account (contractors and bills)(40,036,195)Restated balance as at I July 20 I3

3,618,396,905

• 20

r-1

18 Liabilities for other finance

As at As atNote 30 June 2QJ2 30 June 2014

Taka Taka

Accounts payable liabilities to DPHE 1,465,679 1,465,679Accrued interest on liabilities to DPHE 4,589,554 4,589,554 .Contractor's control accounts works 124,099,770 124,099,770Deduction from pension holder 2,649,110 2,649,110Degree Prokoushal Sornittee 3,400Deposit against work 41,229,916 30,926,135Deposit pension scheme 460,762 460,762DWASA Aukarigory Kalyan Samity 300General insurance liabilities 20,386 20,386General provident fund advance 24,600General provident fund 41,677Interest 011 loan from Govemment 30,527,622 30,527,622Interest on matured long term debts 116,562 116,562Leave salary pension (12,125) (12,125)Matured long term loan 174,000 174,000Others loan 10,500,000 10,500,000Receipts from DWASA staffon lien I2,314,(,~6 12,314,646Security deposits 18.1 167,638,671 235,989,490Trust fund 1,753WASA Shrarnik Union 95Other deduction payable 2,671,912 221,143Payable to Iien employees pension 10,216,397 10,216,397Interest received from project alc 67,155,025 50,878,245Provision for incentive bonus 44,891,231 35,029,450Group insurance (salary) 1,916,109 ],338,715

522,697,052 55 I ,505,54 I

18.! Security deposits

Security deposit (fixed) 16,043,558 16,043,558Security deposit (works) 98,295,570 165,100,972Security deposit (contractors and bills) 29,714,114 31,239,53 !Security deposit (performance guarantee) 22,060,114 22,060,114Security deposit (bottle plant) 1,180,000 1,200,000DWASA officers' housing society (DOHS) 345,315 345,315

167,638,671 235,989,490

19 Provision for taxation

Opening balanceProvision for the year 53,380,908 37,072,487Adjustment against advance tax/TDS on FDR interest (37,072,487)Payment of tax during the yearClosing balance 53.380.908

21

20 Other income20]5 2014

, 'ote Taka Taka

Income from connectionWater 149,694,798 109,441,340Sewer 7,878.674 5,760,070

157,573,472 115,201,410

Water sale 32,816,972 26,856, I 70Miscellaneous income 20.1 800,234,919 849,900,024Government grants for drainage maintenance income 15 55,000,000 55,000,000

1.045,625.363 1.046.957.604

20.1 Miscellaneous income

Sale of materials connection/cost of materia! I 1,832,520 5,743,8 I ISale of tender documents 34,199,122 26,666,445Interest on STD alc and FOR investment 339,379,384 435,275,830Royalty of deep tube-well 154,995,841 95,577,712Other income 25,157.270 18,911,169Water and sewerage charge from salary 61,553 70,318House building interest 4,202,550 9,754,3 70House maintenance income 5,570.348 4,799,392Supervision income 256,559 734,281Office building rent 17,735,688 20,161,913Sur-charge !95,592,330 200,853,459High rise building permission 3,676,683 2,315,56 IMeter testing 991.100 2,600Bus fare 276,347 254,935Penalty 2,070,029 23,004,778Computer loan interest 28.445Enl isimcnt fee 4. I 59.150 5.773,450

800.234.9 I9 8-19.900.024

21 Salary and wages

Salary and wages 406,306,098 381,367,993House rent allowance 168,SRS,5 I 8 164,307,565Washing allowance 2,537,797 2,511,398Medical allowance 28,887,832 28,372,369Conveyance allowance 4,937,448 5,103,179Water and sewer allowance 5,935,663 5,87 J, 172Over time 573,982,290 538,240,881Ansar salary 16,937,041 15,876,60 IMaster roll wages 38,302,733 38,671,042Gas allowance 1,779,856 1,844,95 IEducation allowance 6,491,153 6,369,732Tiffin allowance 4.913,916 4,990,916Incentive bonus/performance award . 40,000,000Festival bonus 64,194,825 61,181,691Night allowance 6,7 19,775 5,875,205Dearness allowance 77,921,640 75,073,494Earned leave encashment 4,614,415 2,347,028Group insurance 429,821 132,575Entertainment allowance 1,142,682 957,845Provision for pension (expenses) 1,500,000,000 1,699,250,466Telephone (salary) 8,600 12,000

2,954,932, I03 3.038.358,103

• 22

r-

22 Repairs and maintenance

2015 2014Note Taka Taka

Water line maintenance 55,942,694 69,695,401Sewer line maintenance 28,723,676 73,937,252Water pump maintenance 126,614,484 117,599,955Quarter maintenance 19,898,743 21,200,076Office building maintenance 10,457,567 13,155,733Store maintenance 3,387,785 11,856,695Sewer pump maintenance 9,447,154 7,044,486Meter maintenance 2,161,776 2,127,084Generator maintenance 42,887,568 23,738,383Chemical and purification 104,212,737 114,702,150Generator fuel 96610,133 125,010,309Power 2,826,812150 2,486,518,723Plant maintenance 130,456,685 82,509,413ChL. pump maintenance 681,328Bortle plant expenses 40,597,821 47,227,134Land maintenance 3,494,523 l,l72,717Drainage line maintenance 113,573,645 78,274,075SWTP Phase-2 (operation & maintenance) expenses 320,897.335 415,258,295

3,936176.476 3,691,709.209

23 Administrative expenses

Telephone 3,861,675 4,848,767COI1\ eyance expenses 11,968,862 12,635,461Vehicle maintenance 27,496,227 28,302,999i\ 1iscell aneous 2,370,626 2,527 ,385

r Advertisement 32,344,40 I 24,699,308Office maintenance 14,740,058 12,397,977Office furniture maintenance 369,960 735,765Printing and stationery 10,682,609 12,9n631Entertainment 4,515,460 6,174,966Training fee 2,139,946 1,859,542Fuel and lubricant 68,029,510 65,168,957Staff bus 10,887,785 10,109,646Legal fee 7.619,226 10,27! ,870Rent-a-car 11,747,586 9,724,515Research and developmen t 35,317,661 4,680,300Liveries 12,789,083 13,471,889Electricity 1,464,424 2,605,998Honorarium 7,081,756 5,369,272Computer maintenance 2,498,120 2,633,647Medicine 51,995 45,930Office rent expenditure 2,730,600 3,295,600Government commission 5,000,000 5,000,000Lease out zones 472,962,118 445,009,834Special drive 3,966,616 4,642,520Audit fee 575,000 576,250Sports culture and welfare 931,390 947,600Newspaper 20 1,526 190,782Internet connection charge 1,017,042 913,838Bank charges 14,131,876 21,551,884Welfare 799,497 65 I,960Water test 5 I ,300 87,900

770,343,935 714,114,993

23

24 Interest on loan

International Development Association (3rd project)International Development Association (4th project)

25 Income tax expense

Current year taxPrior year tax

2015 2014Taka Taka

7,332,437 107,699,15099,751,025 I ~,535,381

107,083,462 122,234,531

2015 2014Restated

Taka Taka

53,380,908 37,072,48744,518,617

53,380,908 81,591,104

During the year 2014, income tax total amount ofTk 44,518617 was paid for the assessment years of 2000-200 I and 20 10-2011

26 Collection from subscribers

Revenue as per revenue account(Decrease)/increase in rates receivable

2i Payment to contractors and employees

Salaries and wagesRepairs and maintenance expensesAdministrative costs

Less: Closing liabilities for expensesClosing liabilities for other financeClosing provision for government commissionClosing provision for audit fees

Add: Opening liabilities for expensesOpening liabilities for other financeOpening provision for government commissionOpening provision for audit feesAdjustment for rectification of error (note 17.2)

Add: Increase of inventories(Decrease)/increase of advances, deposits & prepayments(Decrease)/increase in other receivables

28 Contingent liabilities

8,065,927,549(501,494,006)

7,5 i6,935,093(414,930,118)

7, I02,004,975

2,954,932, I03 3,038,358, I033,936,176,476 3,685,064,573

770,343,935 714,114,9937,661,452,514 7,437,537,669

2,518,754,392 4823,301,201522,697,052 551.505,547

5,000,000 5,000,000575,000 546,250

3,047,026,444 5,380,352,9984,614,426,070 2,057, I84,671

4,823,30 I,20 I 3,857,252,919551,505,541 540,162,757

5,000,000546,250 345,000

(238,856,014)5,380,352,992 4,158,904,6629,994,779,062 6,216,089,333

258,637,855 246,296,185373,503,045 171,783,937

(776)632,140,900 418,079,346

10,626,919.962 6,634,168,679

DWASA have two bank guarantee, one was issued by Agrani Bank Limited, Wasa corporate branch for an amount of Tk.9,757,552 and another was issued by BASIC Bank Limited, Kawran bazar branch for an amount of Tk. 7,206,760 toCommissioner of Customs House, Chittagong.

24

.• •

Dhaka Water Supply '"'U Sewerage Authority

Schedule of toug term 10:'1"As at 30 June 2015

Auncxure-I

Opening balance as on I July 2014 Interest during the year DSL payment during the year Closing balance lIS 011 30 .Iunc 2015 ---1Particulars Total opening Interest

Interest OilLoan Interest UII Interest on ILoan amount Interest on loan opening Total interest Tot:11 a muu nt Loan a muun t "rand total

balance ratebalance

amount IU:II1 10:111

Tal<a '1',,1<" TalGl Tal,a "al", Tal<a Taka "al", Tal<;, Taka Taka TakaADB-1124 5,438,710 5,438,710 12.50% 5,438,710 5,438,710 5,438,710IDA 3 rd project 126,394,615 547,607,102 674,001,717 1150% 7,332,437 554,939,53') 62,634.290 70,093,000 132,727,290 63,760,325 484,846,539 548,600,%4IDA 4th project 1,435,988,666 1,498,290,595 2,934,279,261 7.50'~~ 99,751,025 1,598,041,620 105,975,000 70,859,000 176,834,000 1,330,013,666 1,527,182,620 2,857,196,286Govt. loan for power 513,700,000 - 513,700,000 0.00% - 513,700,000 513,700,(JOOTotal 2,076,083,281 2,051,336,407 4,127,419,688 107,083,462 2,158,419,869 168,609,290 146,390,710 315,000,000 1,907,473,991 2,012,029,159 3,919,503,150

25

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Name or banks pure lase rellcw;l~ date ~r .. Accrued ~\dJlI~tn.lcl1t during the E~ rncd interest durin!;: tile 2015meres I I INo. no. date value

(pri/lcil~:\1I Interest June 2015

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(8+9)-10 II 12 I) 14( 12-1l-

16(8+'1+1'-+-'5

18 1 19 1 20 1 (17+20)'-2114=-15 16)=17

18 Bane Knshl Bank. KB Br. 58224013339 2206 II 6.500,000 2206.15 8,957.20ll 22.0RG 8979 287 8n.G3.! &9572 2. 000 782.062 '),761.348

19 Ban' Knslu Bank . KG Or 3H32!212629 170800 10.000.UOO 1708 14 2'1.439.13<1 2.U,9.JlIi 29.258511) '109.911 3171}30 5.000 Y.G.98 1 29.3<15.500

211 Bane K.IISh; Bank .. KG Br 582163/3264 12 OR 09 40.1l00.OOO 12 OR.14 57.279934 6.JJ('.102 63.6160]7 825.139 716.121 10.000 99.0,15 61715.052

21 Bene Knsln Bank KB Br 582251/3351 080UI 2.619.182 08 08 14 3.242.467 363.112 3/i05.579 4L~ ~~l.54]I I~:~~~ 778 3.606.357 ~ I I--:-f--'

22 B.mg. Knshi Bank. KB Ill. 602003/3503 11.011 13 52.500.UOU 1 [ 08 14 52.490.0UO 5824233 58314.233 7-38.2(,7 656.25u '72.017 58.386.7502) Bene Knsht Bank. KB Br. 6(20471)547 13 0).1'1 R2.691.856 I) 03 15 82691.856 2.t,16.687 85.108.54<1 6.065.95::: ~ 2l1.0(lU 5.177.694 90·186.237

24 BASIC Dank LId. KB Br. 04516913118·01·2651 D.03.12 30.000.0/)0 J) 03 15 37.'119.455 1.240.481 38659.936 2.87.S.659 "It 614 10 QUO 2.454.045 ·11.11).981

25 BASIC Bunk Ltd .. l3anao; Or 0<13050 2705.12 10.000.000 2705 15 12.37U.450 ·124.552 12.<195.002 1.17·1 }<IS 129.890 s.eoo 1.039.456 tL)J,1.<l5R·26 BASIC Bank LId . Shmuina i 029797 27.05.12 IO.OOO.OllO 2705.1S 12.370.450 12-1.552 [Z.'I95.0CI2 1.174.345 129.890 10.Q{H) 1.034<156 13.529.45S"

27 OASIC Bank Ltd .. KD Br. 09212813118010222 IJ 04 14 146.9-18.624 13 04 15 146.9<18.62<1 ).))9.558 150288 183 12.090.047 1.542.961 20.000 ~~6 ~)69

" BASIC Bunk Lid .. KB Br. 0921271) 1180 10217 1].0<1.1'1 )5.728.682 13 0<1.15 35.728.6112 811.971 36.540.653 2.9:;9_~Jl ~~;·t~~!I.00{) ~~.Jg9 39.095.042 1 I 1 -'--1--_._-29 I3ASIC Bank Ltd. KB Br. 092133131180[0264 21.04.14 13.::157.952 21.04 15 !l857.Y52 283.0<1<1 !·U .•09% I 171,041 10.000 1016.532 15.15-'.528)0 BASIC O:mk Ltd .. KB Or. 092140/3 111\0 I 0329 3U.04.1<I 23.6116.2~n ]00<1 IS 23JJ86.250 422.459 24.1011.709 2.064597 248.706 io.ooo 1.110).892 25.914.6UU31 130BL. KB Br 00020891101 JJ 031,1 100.000.000 13.0J 15 100.000.000 ].IM.3114 IOJ.164384 7,335.616 1.050.000 10.000 6.27i.6\(, 109A~U.OOO32 BOUL. KB Br 00020901102 13 03 14 10U.OOO.OOO Il 0) 15 100.000.000 3.164.3114 103.164.3S'1 7.315.616 1.0500UO 10.000 6.27;.616 109.44000U

J3 UDBL. KB Be 0002091110) 13.03 14 IOU.OOO.OOO 1).0) 15 100.000.000 3 164.384 103.164.38·1 7.)]5("(, 1.050.1100 10.000 6.2705.("6 tn9.<14!l.OOO34 SOUL. KB Dr. 00020921104 13 031-' 100.000.000 13 03 15 100.000.000 3.164.]84 101.1(.4.384 7.]35.616 1.050.000 10.000 <i.27i.616 ]09.440.UOO)5 BDBL. KB Or 0002093/105 13 03 14 12(,606.506 1303.15 126.606.50G 4.00G.) 15 130.612.821 1).287.363 1J2IJ.3(IR 10.000 7.9<1a.OOO 138.5(,0.821 1 1 1 1----36 BDI3L. Elc 1 Rd. Br 0001246 12.05 14 77.355.000 1105 15 77.1155.000 I.lltJ.K32 1K.974.113J 70"54.943 817 ..(71( 10.0011 6.22'1.465 85.202.297H IJOBL. Motilhcel Sr. 0002260 200514 51.227.500 1905 15 51.227.500 618.940 51.1146.<1'11 4.759.948 537.1(81,/ 20.000 <1.201._059 56.0-11(.<199

38 SOBL. Moruhccl Br. 000226] 2005 14 51.127.500 I? I)) 15 51.227.500 (.18.9<10 51.8-16.<1~ I '1759.Yd8 :i37.RII9 20.0()O <1201..059 56.0·1&.49939 B::JBL. Motiihccl Br (jOO2262 20.05 14 51.227.5UO 1905.15 51.217.;00 618.9-10 51.8-16.<141 <1.759.9.11\ 537.889 20.000 '1.20;'.059 %.0,11).499

·10 BOBL. Mctiihecl Br. OU02263 20.05 I-I 51.227.500 19 (15 15 51.227.5{10 618.940 51,846.4~1 4.759'NI! 537.889 20.000 <1.2111..0)9 56.048.4I)Q41 I3DOL. MOlt heel Dr. 000226<1 21051<1 55.615.000 2005 IS 55.615.000 655.952 56.270.953 5.183.623 583.1))8 2:0.0(10 '1579.665 &1J.1I50.61742 Ruoali Bank. Naveoahon 0061071<11/61 270512 11I.00O.OOO 27 05 15 12.369.1\811 118.615 12.4811.503 s: 1.117.87.1 123.(,4? 10.000 ~~.:V5 13.472.72843 Runah Bank Urdu road 033038/35/159 27 0512 10.000.000 27 05 IS 12:.37(H5U 118.621 12.<lRIl.071 I.lllH24 12].70~ 10.000 1,/84.719 13.473.790 -+----~General- Pnvatc Bank

---- ---

" Southeast Bank Md. Pur 717923412<150000("'9 UILl210 -IJ.'J25J2(l 08.12.14 65.14 3.1 ~O 4.1.07.5)6 69.350.715 3.283.929 749.147 liI.OOO 2.52'.78) 71.R7.i.4I)1) -I- -+---'--i---i45 Standard Bank. Bnnani Br. 086054/02655002556 19.12.10 [ 1.895.969 IY 12 \<1 16.289692 'J95.68n 17.U5.J72 R77.u35 187.331 5.000 M:.303 17.'l70.67546 Standard Bank. Bunaru Br. 08(31)) 13.03 12 [0.000.000 1303 15 12A69.44) 469.739 12.939.184 9],1.9>10 I'W472 5.{)UO 7Sv.50& 13.728.(1)2.47 Puboh Bank Ltd .. KB Br 500194/151084 14.0(, II 145.823.030 1<10914 186.502.45) 17.781.(,04 20·U84.059 4.910.7'15 2.l69.235 to.non 2.631.) 10 i06.915.5(1)48 AS Bank Ltd .. KB Br. )430812190811) 0912 13 51.088.73U 0912 14 51.0S!UHl 3.426.44-'1 54.515.174 2.70'I.OIl~ ·&13.065 20.000 2.(171.023 <6';86.19749 IFle Rarth Ltd .. Shantinaear 120444:1 1012 13 32.67639,] 1012 14 32.676.393 z.uo II 14 34.K57.207 1.74()J53 392.117 5.000 U43.237 36.200.'1<1<150 Premier Bonk Ltd .. KB Br 01266)) 2RI211 20.000.000 2812.14 2S.037.375 1;22.821 26';60.196 1.<181.6('·1 300.449 5.0110 1./76.216 27.73&.4125\ Pr cnucr Banf.. Ltd .. KB fir 1J17HII US.tll I·r jj.QOO.OUO OK ()! ! ~ jj.OOU 000 J 277.397 >&.271 .1')8 35')7(.111 (.11.7soo toooo ~.~~t~~H1ffi+--52 Prcuucr Bunk Ltd .. KO Br 017)412 OR Ill.'" 55.00tl.OUO 0801 15 55.000.000 :U.77.397 58.277 )911 3597/,0) 6&7500 10.0005) Prcrmcr Bank Ltd ..KB13r. 0173451 230114 65.000.000 HOl15 6::i.00O.IIOO 3.;39.384 68.539 311~ <1.585.(,1(, &12,00 In 000

3.~~~~17.302.500

54 Fust Sccuntv lsfurm. KB Or (8)480,} 07 01 1'1 11.12-I.ono 0701 15 11.12.1.000 Mi(,.678 11.790.('7R 723822 [31) OSO 10.(1)0 J2.J(,S)W! i--'--i--'-f------'---I---:.-55 Flfst Sccuruv Islumi. KO Ur 083,1812 OR 01 1-) IUD.nOO 0& 01 l::i 11.123.000 G(,2.!!O') 11.711580t) 727.5(,6 13C)OB 10000 57~~5i()' 121(',1.1375& Fust SCCUI"I\" lslarm KB Br 08348 t3 08.01 I" I 1.1 23.t100 0801 15 11.123.000 (,(,2.II(I() 11.78:'.809 177.5(,6 139.0111 10(100 578.52'> 12.36,133757 Fnst Sccurttv lslanu KB Dr OR34814 0801 14 11.124.000 0801 15 1'-124.(100 6(,2.R68 11.7R('.R69 727.(,32 139.050 10.000 578.5&2 Il.365 ..J5058 FUSl SCCUII!\, lsfcnn KB Or 08348,14 2101 1,1 18.&54.933 2101 15 I!UI.5.1 '))3 1039.60<1 19 1!'J4.53R 1317.263 215.687 ~!()

I'~~}ffi111%6.113 i 159 Fu's! Sccuritv lslarm, KR Dr 08]<1851 22 o t 14 ['1.1136.'179 22()!l~ 14.ft36.J7'J 76').122 1<1.805.607 985.'138 175456 10.000 1).6e5.5lC)

&0 UCBL. Punel al Branch 0408045/001624 3012 14 111.000-<)00 JCl 0) 15 • 10.000.000 2511000 25.1)00 2Jj ooo 10.225.000General . unl ..•..

61 Bane. Knshi Bank. Khmnarb: 703~95/2'150 270; Il 50.000.000 27 O~ 1.1 5J.J9(d50 5.204.398 56.600.6'19 9(,II.3S2 616.275 :;·17.-177 5694S.125

.~-~Sccuruv I C)OStl

62 Jeuotc Bartl.. Ltd. KB Br. 0)] 1S92/2532 25 0113 10.275.250 2502 15 11.5 [8.693 0137.395 11_956.088 82<1661 126.706 5000 (·92.955 12.649.0·1)63 Janara Ilank Lid .. KB Or 0532087/2625 0508 13 11.119.000 0508 14 11.114.000 1 25(,.0J<l 12.370.031 1))841 13:;1.fJ811 5.00U 10147 12.35'J.SR864 Jonarc Bank Lid KB Br. 0532265/2799 250614 20.000.000 2506 15 20.UUO.OO{} 32.877 20.032.1(77 %7.123 100.000 5.000 K62.123 20.89;.0006; AD l3ilnk LId .. KB Dr. 33080911)05/10 21 12 10 10.000.000 211214 IUO".40~ 890.316 1-1.994.719 '02.211 169.253 10.000 622.959 I i.61"1 6796(, AB Bank Ltd .. KB Br 330S092/3U6/10 21 12.10 IO.OOO.UOO 21.1214 14.10-1.'103 8t,10.31(j 1.1.994.1[9 R1I2.212 1(,9.2'i3 io.ooo 622.(159 15.61767967 AB Bank LId .. KB Or ))OS093/307/1O 11 1210 lO.uOO.OOO 211214 14104.40; ~90.J 10 14.994:119 8U2.0'.17 169.253 10.000 622.114.1 15.(,,7.56468 IFJC Bank LId Shcntm a rar 110<1374 211211 25.000.000 211214 31.205 f)27 1.969821 33.17; 7~1S . _J.l1.W!I. ]7-1.471 5000 1.,9). !l9 ),1.\71.1(,7 _

TOI']I I;] )01.177 &1.(06)76 260.365..179 <Il ..13J,909 gr,U50 2 [R.fW).120 - I (,52.92:i.I591 ~ITUlJL·I]?{l! .. 690.5i"iiG.i

27

4

p

Dhaka Water Supply and Sewerage Authority..

Schedule of lrnprcst FundAs at 30 June 2015

B Particular J Amount

I B Particular Amount I(Taka) (Taka)I DMD(Admin) 5,000 54 Water (R&D)2 5,0002 DMD (Finance) 5,000 55 Water (R&D)3 5,0003 DMD(RPD) 10,000 56 Water (R&D) Circle ERE\\'SS 5,0004 DMD(O&M) 5,000 57 P&D (Water) 7,0005 Chief Engineer 5,000 58 P&D (E&M) 4,0006 Add. Chief Engineer (RPD) 5,000 59 r&D (Sewer) 2,000

. Admin-I 2,000 60 P&D Circle 5,0008 Admin-2 2,000 61 Sewer (R&D) I 4,0009 Land Divisio~ 4,000 62 Sewer (R&D)2 4,00010 Magistrate Office-I 2,000 63 Sewer (R&D) Circle 4,000II Magistrate Office-2 2,000 64 Planning Cell 5,00012 Transport Pool 10,000 65 Waste Prevention 5,00013 Public Information 5,000 66 RPE&M Circle 2.00014 Internal Audit Division 4,000 67 SM Division 10,00015 Security & Intelligent 2,000 68 FM Division-I 20,00016 Labour & Welfare 3,000 69 FM Division-Z 20,00017 Medical Office 2,000 70 Computer Centre(M1S) 10,00018 Law Office 20,000 71 Computer Centre(GIS) 3,00019 CTO 5,000 72 PSTP 10,00020 Common Service 10,000 73 SERP 2.00021 Common Service (Postage) 1,000 74 SMWC Circle 2,00022 Cmrnercial Manager 5,000 7S PCMG (Gulshan) 5,000)' Accounts Division 15,000 - 76 Hatir Jheel 5,000_.J

24 CRO 10,000 77 STP (Deserkandi) 5,00025 Rev. Zone-I 5,000 78 Environment Cell 10,00026 Rev. Zone-2 5,000 79 Drainage Circle 5,00027 Rev. Zone-6 5.000 80 Drainage(R&D) I 5,00028 Rev. Zone-7 5,000 81 Drainage(R&D)2 5,00029 N.G. Rev. 5,000 82 Drainage (0&11.1) Circle 5,00030 Rev. Central Funtion I 5,000 83 Drainage (O&M) I 10,00031 Rev. Central Funtion 2 2,000 84 Drainage (O&M) 2 10,00032 Mods Z.one- I 15,000 85 Drainage (M&E) Divn. 10,00033 Mods Zone-2 15,000 86 Drainage (P&D) 6,00034 Mods Zone-3 15,000 87 SWTP (Maims) 10,00035 Mods Zone-4 10,000 88 SWTP (OP) 10.00036 Mods Zone-5 10,000 89 Saidabad Circle (SE) 10,00037 Mods Zone-6 20,000 90 SWTP PH-2 (PD) 5,00038 Mods Zone-7 15,000 91 Generator Division 15,00039 Mods Zone-8 10,000 92 Desel Generator Proj. (PD) 5,00040 Mods Zone-9 10,000 93 Desel Generator Proj. (EE) 5,00041 Mods Zone-I a 15,000 94 Meter-I 3,00042 N ..G.Mods 15,000 95 Meter-2 2,00043 Mods Circle- i 2,000 96 Dhaka Water Works 5,00044 Mods Circle-2 5,000 97 Bottle Water Plant 30,00045 Dhaka Water Works 5,000 98 N. Gonj Town Project 15,00046 SOC Division 10,000 99 DWSSP 30,00047 CM Office 10,000 reo PWTP 5,00048 CC Division 5,000 101 Tatul Jhara Well Field Proj. 5,00049 Procurement-I 10,000 102 Karanigonj Well Field Proj. 5,00050 Procurement-2 5,000 103 SWTP. Ph-3 (PD) 5,00051 QCR Division 5,000 104 Padma Josaldia (PD) 10,00052 Store Division 4,000 iOS ESWTP 5,00053 Water (R&D)I 4,000 Total 78],000

28

Dhaka Water Supply & Sew cr:lgc Authority

Schedule of main accountsas at30 June 2015

•.

SI.Bank name and account number

BalanceNo. Taka

1 Asrani Bank- 0200002330753 Wasa Co. Br. 1,758,6612 Asrani Bank. 200000798764 (Old-21., 1.280,2503 Agrani Bank, Green Rd # 0200002305048 Vakurta 2,307,5754 Asrani Bank Ltd. 047836000833(83/3) 21,5186545 Asrani Bank Ltd. 04783600197(19) 9,:ZSI,8066 Aarani Bank Ltd. 200000798752 (0Id-17) 7,862,1157 Azrani Bank Ltd. 200000798802 IO!d-44\ 3,223,478S Bang. Krishi Bank Ltd. 240000495(495/49) K B Corp 1,900,2079 Bang. Krishi Bank Ltd. 41 02-320000458( 45) 28,528,42810 Bang. Krishi Bank Ltd. 4102-0370000494(49), Khamarbari , 4,396,99711 BASIC Bank -31 16-01-0000277KB SA1YAOABAO PROJECT-]] 310,08312 Basic Bank A/c-3 116010000443 K.8 PadrnatJashcldia) (321,966,947)13 Basic Bank Ltd. STO- 3116010000561 (33111 Kb Subs) 888,43914 Janata Bank 200020121 (2012) Drainase (48,875.973115 Janata Bank-240000883(88) lCSCR 6,949,6 I916 Janata Bank·240000914 (91) 63,87017 Janata Bank-240000954 (95) EREWSr 302,15418 Janata Bank Ale -STO-24000 I073( I07) 26,176!9 Janata Bank K.B,240000894 ( 89 ) Salarv 15,898,99620 Janata Bank, Kb Ale CO 200040491, or (1,662. 163)21 Janata Bank, KB Sr. 240000964 (SCR:-\VLOC) I 1,376,47022 Janata Bank Ltd-2000 12845 (14 1,170,578)23 Janata Bank Ltd. 240000083(8) 460,768,66024 Janata Bank Ltd. 240000247(24) 90,83825 Janata Bank Ltd. 240000305(30) 34,621,74426 .Ianata Bank Ltd. 240000665(66) 188.05327 Janata Bank Ltd. 240000764(76) 3,117,43228 Janata Bank Ltd. 24000078 I(78) (86,413,381)29 Janata Bank Ltd. 36000248 NTP (2.307,271)30 Janata Bank Ltd. CO-200021 146(21 14) (20,570)31 Janata Bank Ltd.-STO-24000080 1(80) 7,913,29932 .Ianata Bank STO-240000924 (92) 3,319,98333 Janata B L KB 240000944 (STPO) 7,37034 JBL 240000338(33) Project Security Deposit 13,659,81035 JBL-A/c-24000 I021 Group Insurance 1,836,84436 JBL KB STO 240000271 Sel Ius. 78,23437 lBL-STO-240000873 (87) Revenue Security Deposit 28,349,19138 JBL STO-240000904 (90) Electrictv Bill (l 5,712,888)39 NCC Bank Ltd. 0027032500018 I 49,05140 One Bank Ltd.A/c-STO-5080444003, M (24.8 I8,?95)41 ONE Bank Ltd. Mirpur Std 5036149002 (1,859.794)42 Pubali Bank Ltd0557102001297(129) EREWSS Project 5,175,94443 Pubali Bank Ltd0557102001314(l31) SWTP-2 719,45444 Rupali Bank Ltd. 2400000 I8( 1211) 53,107,87745 Sonali Bank Ale No-O I17203000205 72,762,45046 Sonali Bank Ltd. 011736000063 757,87347 Sonali Bank Ltd. 011736000071, KB 294,12348 Trust Bank Ltd. 0320000042 228,598

Grand Total 150112,943

29

..

Dhaka Water Supply and Sewerage Authority

Collection accountsas at 30 June 2015

51. Balancel"o. Bank name and account number

Taka1 ABBaIlk ltd Nc-4002-764514-430 KB 17,625,4422 Al-Ar afah Islami Bank, KB Br. #. 1171220000048 Call 10,427,0943 Bank Asia#00736000784 Online Bill Call 27,578,2934 Basic Bank - 3116010000485 Online 7,253,4555 BD.COtvL Bank # Online Bill Coil. 0140320000435 Bill Coll 15,104,6266 BRAC Bank Ii 1540102901957001 Coll. 446, i357 Dhaka Bank KB 0207150000074 70nline 22,111,7438 Dutch Banzla Bank Bill CoiL 107120000271 0 Bili Coil 31.68 !9 FSIBL, KB Br. 0013100000011 Bill CoiL 111,353,65910 IFIC, KB Br, A1c-l017-632485-041 Bill Call 9,616,20311 Jamuna Bank Ltd. 002-0320001367 (Call) 5,681,48912 Janata Bank Ltd, KB Br. # 240001041 Bill 5,232,43813 Mer chantile Bank, KB Br # 010313 100000484 Bill Call 19,435,47714 Midland Bank, Di1kusha Br # 011090000321 Coil 1,221,01915 Modhumati Bank, Monjheel Br # 110113500000019 Bil 1,314,03816 Mutual Trust Bank 0030320001204 Online 13,256,20717 National Bank, KB Br. # 04836001551 Col! 1.154,76018 NCC Bank, KB Br0270325000 172 Call I 42,207.45719 NRB Commercial Bank A/c-O 12 I 36000000007. Coli 113,5! 820 One Bank ,KB#0123000000777SHURJO BILL 213,54321 One Bank ,KB#0123000000788SHURJO SUR I 11,62022 One Bank .KB#OI23000000799 SHURJO Other 4,66523 One Bank, KB Br 0123000000391 Coli. 38,825,96024 One Bank Ltd.KB Br. Robi (W&S) 080444046 8,994,455 ,25 One Bank Ltd. Late Fees Nc City Cell 5080444033 18.17426 One Bank Ltd.rl.ate Fees Robi) 5080444054 132,41627 One Bank Ltd. (W & S) cuv Cell 5080444011 6,53228 Premier Bank. KB Br. # 010711 100100167 3,928,42029 Premier Bank,K B.Std- I07-131 00000744 KB 14,475,40830 Premier Bank Ltd 0013100000600 KB 189,494,23731 Premier Bank Ltd 01070013100000796 DT 9,354,94332 Premier Bank Ltd-I 07-131 00000807 Jar Water 53,54933 Prime Bank Ltd, KB Br. # 11331010025574 Bill 4,167,96534 Pubali Bank Ltd. Kb. Std Ale 0557102001426 63,790,55735 Rupali Bank Ltd. 2000030111 Mohammedpur Br 28,013,73136 Rupali Bank Ltd. 240000079(7) Mohakhali 12,886,38337 Rupali Bank Ltd. 240000079 Fakirarpool 4,076,56538 Rupali Bank Ltd.240000079 Urdu Road Br. 16,846,77939 Rupali Bank Ltd. 240000338(33),Nayapalton 10,334,53840 Rupali Bank Ltd. 2400003 72M irnur 10,071,03241 Shahjalal lslarni Bank KB- 4007 I 31 00000806 CoJ! 16,243,75542 SlBL, KB 0871360000039 Bill Call 25,101,17543 Southeast Bank Ltd - 0013100000427 KB M 68,794,24844 Southeast Bank Ltd- 001513100000431 KB 245,78445 Standard Bank, Panthapath-OOO 1736000269 Coli. 10,944,98l46 Trust Bank Ltd Alc-0030-0320000088 Online Co M 11,793.87147 UCBL 0441301000000102 Bill Call 14,408,403

Grand Total 874.398.422

..30

=

Dhaka Watcr Supply and Sewerage Authority

Sur-charge collection accountsas al30 June 2015

SI.Bank name and account number

BalanceNo. Taka

I AB Bank Ltd Alc-4002-764514-431 Surcharge 630,8732 AB Bank Ltd A/c-4002-764514-003 KB Surcharge 52,5433 Al-Arafah Islami Bank, KB 117 l?20000059 Surcharge 382,6914 Bank Asia #00736000786 Surcharge 1,025,9845 Basic Bank A/C 31160 I 0000491 Surcharge 216,2366 BD. COM. Bank 0320000444 Surcharge 271,1517 BRAC Bank # 154010)901963001 Surcharge 26.8798 Dhaka Bank, KB Br. I: 207150759 Surcharge 727,2029 Dutch Bangia 1071200002725 Surcharge 6,52410 FSIBL. KB Br. # 17613100000012 Surcharge Coll. 6,708,585II IFIC,KB Br,r'\lc-l017-6324SG-041 Surcharge 277,64712 Jarnuna Bank Ltd. 002-0320001376 Surcharge 77,39113 Janata Bank Ltd, KB Br. # 240001052 Surcharse 103,/6214 Merchantile Bank, KB Br # 0 I 03131 00000490 Surcharge 808,58815 Midland Bank, Dilkusha Br # 0 II 090000330 Surcharge 109,22716 Modhumati Bank, Motijheel 110113500000020 Surcharge 16,53617 National Bank, KB Br. # 04836001568 Surcharge 40,45418 NCC BalLi<r'\ic-00270325000387, Surcharge 1,580,54019 NRB Commercial Bank 012136000000006 Surcharge 1,17020 One Bank, KB Br # 012300000369 Surcharge 1,267,19921 Premier, KB Br # I 07-131-5626 Surcharge 5,110,64922 Prime Bank Ltd, KB Br. # 11331010025575 Surcharge 79,11023 Pubali Bank Kb. A/C # 0557102001445, Surcharge 1,450,58824 Shahjalal lslami Bank # 4007131 00000807 Surcharze 3,164,93125 SIBL, KB # 1360000041 Surcharge 598,82526 Southeast Bank, KB Br. # 11100007294 Surcharge 294,44027 Standard Bank. Panthapath # 01736000270 Surcharge 402,53828 Trust Bank, KB Br. # 300320000266 SurCharae 513,89729 UCBL, KB 044130 I000000 113 Surcharge 192,676

Total 26138.836

31

Dhaka Water Supply and Sewerage Authority

VAT collection accountsas at 30 June 2015

51. Balance I

~o. Bank name and accounr numberTaka i

I V.'\ T- AB Bank Ltd Alc-4002-7645 14-001 288,954 12 VAT-AI-Arafah Islami Bank. KB Brl 171020000035 1,549,6313 Vat-Bank Asia #0073300430 I 1,063,925~ VAT- Basic Bank Ltd. 31100 I 0006443 1,032,5095 VAT- Dhaka Bank VA T 0207100000008445 1,25 I,961 ,6 V AT - First Security Bank # 01761 I 100000 I06 ani ine 3,637,0027 VAT -JF[C,KB Br, .-\/c-9900832304050, Online 1,390,9228 VAT- Jarnuna Bank Ltd. 002-02 I00 14589(VA Tl 1,218,2929 VAT- Janata Bank, KR Br #140000975 CVAT Ale 9,682.69410 VAT-Janata Bank Ltd, KB s-. # 200040481 3,727.78611 V AT Merchanule, KB Br fI 10311 100016091 385,56612 VAT-Midland Bank, Dilkusha Br # 011050003457 11,1 50 I

13 VAT-Modhumati Bank, Motijheel Br. # 11011350000243 138,296 I14 VAT-MTB 0003-0210014239 132,28915 VAT-National Bank, KB Br. # 04836001584 5,41016 Vat NeC Bank, KB Br # 0210002226 280,61 I17 VAT-1'-.'RB Commercial Bank Alc-O 1213370000000 I 17,033 '18 VAT-One Bank ,K8#0121 020002437Shurjo 30,39919 VAT One Bank Ltd 012 I02000] 026,KB 3,078,74620 VAT Premier Bank, KB Br. # 1071 I100 I00 168 7,159,96021 VAT-Prime Bank Ltd, KB Br. ;; j 13310 I0025577 296.95022 VA T- Pubali Bank Ltd.A/c 0557102001413 KB (On Line) 9,264,73223 VAT- Runali Bank Ltd-200022573 Mirpur Corp. Sr. 99.66424 VAT - Rupali Bank Ltd-200030 121 Mohammadpur Br 3,639,69225 VAT- Rupali Bank Ltd- 2001 12883 Urdu Road Br. 1.978,71726 VAT - Rupali Bank Ltd ,:>'/c 200020151 Mohakhah BL 1,338,66 I27 VAT - Rupali Bank Ltd. Afc-200024382 Fakirapool Br 589,06328 VAT Rupali Bank, Navapalton # 200031658 1,461,24729 VAT-Shahjalallslami Bank # 40071 1100011550 468,32830 V AT - SIBL KB # I330000699 1080,9933 I VAT-Southeast Bank Ltd. 0015 I1100006805 1,708,12632 VA T-St&ndard Bank, Panthapath # 01733100364 284,24433 VAT-Trust Bank KB 00300210001366 234,60234 VAT-UCBLKB 0441 101000000347 Kb Br. 863,134 i

Total 59391,288

32

Dhaka Water Supply & Sew crage Authority

Other charges accountsas at 30 June 2015

SI.Bank name and account number

Balance INo. TakaI AB Bank LId A/c-4002-764514-432 Other Bill 160.65 !2 Al-Arafah lslami Bank, KB 1171220000061 Other Bill 13.0743 Bank A5ia#00736000785 Other Bill 59.5154 Basic Bank 31160 I0000508 Other Bill 7,716

5 SO.COM Bank # 0320000453 Other Bill 63,5916 FSIBL, KB Br. # 17613100000013 Other BilL 399,6037 IlFICXB Br, Ale-I 017-632489-041 Other Bil! 4,5108 Jamuna Bank Ltd. 002-0320001385 Other Bill 8,0319 Janata Bank Ltd. KB Br # 240001062 Other Bill 16, us10 Mercha~tile Bank, KB Br# 010313100000501 Other Bill 155.634II Midland Bank, Dilkusha Br # 0 II 090000349 Other Bill 16,89212 NeC Bank Alc-0027-0325000378 Other Bill 175,33013 One Bank. KB Br # 012300000389 Other Bill 463,:3 i14 Premier, KB Br #107-131-5627 Other Bill 928,55815 Prime Bank Ltd, KB tif # 11331010025576 OtherBi!! 1,75 I ,22716 Pubali Bank Ltd-05571 0200]430 K.B Other Bill 4,139,75217 SIBL, KB # 1360000052 Other Bill 36,2 7018 Southeast Bank, KB Br. # II 100007295 Other Bill 14,93519 Standard Bank, Panthaoath # 01736000271 Other Bill 13.23920 Trust Bank, KB Bf # 300320000275 Other Bill 29,68321 UCBL KB 044130 I 000000 124 Other Bill 29,539

Grand Total 8.487,594

33