financial attest audit report on the accounts of sindh global...

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Financial Attest Audit Report

on the Accounts of

Sindh Global Partnership for Education Project

World Bank Grant Account No. TF018672 & TF018673

Education & Literacy Department Government of Sindh

For the Financial Year 2016-17

Auditor General of Pakistan Islamabad

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TABLE O F C O NTENTS

Page No.

List of Abbreviations

Preface iii

PART-I 01

Project Overview 02

Auditor' s Report to the Management (Audit Opinion) 03

Financial Statements 04

PART-II 19

COVERfNG LETTER TO THE MANAGEMENT LETTER 20

EXECUTIVE SUMMARY 21

MANAGEMENT LETTER 22

1. Introduction 22

2. Audit Objectives 24

3. Audit Scope and Methodology 24

4. AUDIT FINDINGS AND RECOMMENDATIONS 25

4.1 Organization and Management 25

4.2 Financial Management 25

4.3 Procurement and Contract Management 26

4.4 Construction and Works 30

4.5 Asset Management 30

4.6 Monitoring and Evaluation 31

4.7 Compliance with Loan 33

4.8 Environment 35

4.9 Sustainability 35

4.10 Overall Assessment 35

5. CONCLUSION 36

ACKNOWLEDGEMENT 37

ANNEX 38

- AG AGPR APPM CP DAO DDO DGM&E DLI EEP ELD FMIS FY GDP GoS GPE HRMIS I.T ICB

- IDA IMEI IPSAS ISSAI ITC M&E MDG NAM NBP NCB OM PDQ PIM PKR PSLM Pvt RFP RFQ

- RSU SBP SED SEMIS SEP

Abbreviations and Acronyms

Accountant General Accountant General Pakistan Revenue Accounting Policies & Procedures Manual Civil Petition District Account Officer Drawing and Disbursing Officer Director General Monitoring and Evaluation Disbursement Linked Indicator Eligible Expenditure Project Education and Literacy Department Financial Management Information System Financial Year Gross Domestic Product Government of Sindh Global Partnership for Education Human Resource Management Information system Information Technology International Competitive Bidding International Development Association International Mobile Equipment Identity International Public Sector Accounting Standard International Standards of Supreme Audit Institutions Instruction to Consultant Monitoring and Evaluation Millennium Development Goal New Accounting Module National Bank of Pakistan National Competitive Bidding Observation Memo Project Development Objective Project Implementation Manual Pakistan Rupees Pakistan Social and Living Standards Measurement Survey Private Request for proposal Request for Quotation Reform Support Unit State Bank of Pakistan Sindh Education and Literacy Department Sindh Education Management Information System Sindh Education Sector Project

SERP SESP SFR SGPE SMC SMS SPPRA SSMS TA TOR UNDB

Government of Sindh's Medium Term Education Sector Reform Project Sindh Education Sector Support Program Sindh Financial Rules Sindh Global Partnership for Education School Management Committee School Monitoring System Sindh Public Procurement Regulatory Agency Sindh School Monitoring System Technical Assistance Terms of Reference United Nations Development Business

II

PREFACE

The Auditor-General conducts audits subject to Article 169 and 170 of the Constitution of the

Islamic Republic of Pakistan 1973 , read with sections 8 and 12 of the Auditor-General ' s

(Functions, Powers and Terms and Conditions of Service) Ordinance, 2001. The audit of the

Sindh Global Partnership for Education Project was carried out accordingly.

The Directorate General of Audit Sindh conducted audit of the Sindh Global Partnership for

Education Project during 2017-18 for the financial year 2016-17 with a view to reporting

significant findings to stakeholders. Audit examined the economy, efficiency, and effectiveness

aspects of the Project. In addition, Audit assessed, on test check basis whether the management

complied with applicable laws, rules, and regulations in managing the Project. The Audit Report

indicates specific actions that, if taken, will help the management realize the objectives of the

Proj ect. The observations included in this report have been finalized in the light of discussions in

the Exit Conference.

The Report consists of two parts, Part-I contains Auditor ' s Report (Audit Opinion) and Financial

Statements. Part-II contains Executive Summary, Management Letter and Audit Findings.

The report has been prepared for submission to the World Bank in terms of Grant Account Nos.

TF018672 & TF018673 .

Dated: -12-2017

Place: Karachi

Ill

(Ishaque Khusro) Director General

PART-I

1. PROJECT OVERVIEW

2. AUDITOR'S REPORT TO THE MANAGEMENT

3. FINANCIAL STATEMENTS

1

PROJECT OVERVIEW

Name of Project:

Sponsoring Authority:

Executive Authority:

Grant No:

PC-I I Project Cost:

Date of Commencement:

Actual Date of Commencement:

Date of Completion (as per Agreement):

Loan Closing Date:

Grant Utilization Status in FY 2016-1 7:

Sindh Global Partnership for Education Project

Global Partnership for Education and World Bank

Education & Literacy Department,

Government of Sindh.

TF-018672 &TF-018673

$66 Million

25111 March 2015

251h March 2015

301h June 2017

291hSeptember 2017

Rs305.000 million against TA

Progressive Expenditure upto FY 2016-17: Rs511.000 million

Government of Sindh Share: Rs Nil

2

' AUDITOR'S REPORT TO THE MANAGEMENT

We have audited the statement of receipts and payments, statement of budget and expenditure and statement of cash balance of Sindh Global Partnership For Education Project as

at 30 June 2017 for the year then ended. The financial statements are the responsibility of the

management. Our responsibility is to express an opinion on these financial statements based on our audit in accordance with the requirements of Article 169 of the Constitution of the Islamic

Republic of Pakistan read with Section 7 of the Auditor General ' s (Functions, Powers and Terms and Conditions of Service) Ordinance 2001.

We conducted our audit in accordance with the auditing standards issued by the

International Organization of Supreme Audit Institutions (SAis) and by our Department. Those

standards require that we plan and perform audit to obtain reasonable assurance whether the financial statements are free of material misstatement. Audit includes examining on a test basis, evidence supporting the amount and disclosures in the financial statements. Audit also includes assessing the accounting principles used and significant estimates made by the Government, as

well as evaluating the overall financial statement presentation. We believe that our audit provides

a reasonable basis for our opinion.

In our opinion:

A. These financial statements properly present, in all material respects, therefore the

financial position of the Sindh Global Partnership for Education Project as at June 30 2017 and the results of its operations, its cash flows and its expenditure and receipts by appropriation for the year then ended in accordance with the stated accounting policies of

the Government of Pakistan.

B. The sums expended have been applied, in all material respects, for the purposes authorized by Parliament and have, in all material respects, been booked to the relevant

grants and appropriations.

Dated: -12-2017 Place: Karachi

3

(Ishaque Khusro) Director General

SINDH GLOBAL PARTNERSHIP FOR EDUCATION PROJECT

School Education & Literacy Department, Government of Sindh Grant Account No. TF-018672&TF-018673

Statement of Cash Receipts and Payments for year ended 30th June 2017

RECEIPTS

Government of Sindh

IDA - Eligible Expenditure Program & TA

Total Receipts

PAYMENTS (By Components) I. Eligible Expenditure Program:

Employee Related Expenditure

Standardized Achievement Test

Schools specific Budget at (091 & 092)

Monitoring/SEMIS

2. Technical Assistance:

Incremental TA staffing

Capacity Building

Expenditures Tracking/Monitoring

Total Payment

Total Increase/(Decrease) in Cash

Cash at the beginning of the year Refund against Grant No. TF-018672

Increase/(Decrease) in cash

Cash at the end of the year

No te

14

15

16

17

18

19

20

21

22

2016-17 (Rs in Million) 2015-16 (Rs in Million)

Receipt/Pay Paym

Receipt/Pay Paym

ments ments Controlled

ents Controlled

ents

by by

by by

Govern men Third

Govern men Third

t Party

t Party

93,251 D 87,203 D 2,867 2,997

96,118 90,200

95,317 89,268

149 145

146 485

7 13

119 22

13

185 146

95,924 90,093

194 107

DD D 107

(29)

194

CZD· 107

Cumulative

Upto 301h

June 2017

200,865

5,684

206,729

204,846

375

656

40

154

14

343

206,428

301

(29)

273

The annexed notes 1 to 24 form an integral part of these financial statements ~

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Statements of Comparison of Budget and Actual Expenditure by Object F h d d 30th J 2017 or t e year en e une

Budgeted Amount Total Total

Variance Expenditure Expenditure Particulars Release

Note Original I Final

Employee related expenditure At Primary Functional (091) At Secondary Functional (092) At Administration Level (096) D.GM&E

Sub-total 16

51,498 49,043 49,043

44,978 52,418 52,408

3,395 1,008 1,004

23 11 11

99,895 102,480 102,467

Eligible expenditure Program-Other than Salaries Standardized 17 200 190 190 Achievement Test Others (Schools 18 specific Budget at

3,294 1,637 1,637

091&092 Functional Level)

Monitoring/SEMIS 19 150 70 70

Sub-total 3,644 1,898 1,898

Technical Assistance

Incremental TA 20 Staffin12:

180 180 180

Capacity Building 21 150 150 150

Expenditure 22 250 250 250 Trackinl?

Sub-total 580 580 580

Grand Total 104,119 104,958 104,944

2016-17 2015-16 Amount I %

55,079 57,098 2,019 4%

39,402 31,238 (8,163) (26%)

826 923 97 11%

11 9 (2) (22%)

95,317 89,268 (6,049)

149 145 (3) (2%)

146 485 339 70%

7 13 6 45%

302 644 342

119 ( 22 (97) (441%)

1 ( 13 13 -

185 I 146 (39) (27%)

305 / 181 (124)

95,924 90,093 (5,831) 75%

The annexed notes 1 to 2 4 form an integral part of these financial statements. ~

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Notes to the Financial Statements for the Year Ended 30th June 2017

1. REPORTING ENTITY AND IMPLEMENTATION ARRAGNEMENTS.

Project Agreement dated 25th March 2015 entered into between the INTERNATIONAL BANK FOR RECONSTURCTION AND DEVELOPMENT/ INTERNATIONAL DEVELOPMENT ASSOCIATION ("World Bank") acting as administrator of the Global Partnership for Education Trust Fund and the PROVINCE OF SINDH ("Sindh") in connection with the Grant Agreement ("Grant Agreement") of same date between the ISLAMIC REPUBLIC OF PAKISTAN ("Recipient) and the Association. Sindh declares its commitment to the objectives of the Project. Sindh shall carry out the Project in accordance with the provisions of the Project Agreement.

Provincial Government of Sindh (the Government) is the reporting entity which conducts its operations under the Rules of Business 1986.These rules were made pursuant to Article 139 of the Constitution of the Islamic Republic of Pakistan, 1973,(the Constitution) and envisages Provincial Government as comprising of departments and their attached departments.

Institutional and implementation arrangements for the project build on and strengthen existing arrangements for Second Sindh Education Sector Project and Sindh Education Sector Plan. Govt of Sindh has via Notification dated 3rd August 2015 a steering committee (the "Steering Committee for SESP") headed by the Secretary Education, Govt of Sindh, which covers aspects of SGPE as well and comprised of representative from, inter alia, Finance Department, the Local Government Department, the Accountant General Office, the Provincial Procurement Regulatory Authority and the Planning and Development Department for the whole period of project life. The committee is assigned with functions, responsibilities, staff and resources in each case satisfactory to the Association, as shall be required for the overall strategic policy guidelines, interdepartmental coordination and oversight support to the implementation of SGPE by SED.

The RSU is responsible for policy formulation, coordination, implementation and monitoring of the initiatives under the Project, including: (i) liaising with the relevant stakeholders; (ii) reporting on Project implementation progress, including progress in achieving DLls, and monitoring EEPs; and (iii) ensuring compliance with the procurement, safeguards, financial management, and monitoring and evaluation arrangements .. It is headed by the Chief Program Manager who reports to the Education Secretary and to the Steering Committee. In addition, various provincial institutes affiliated with the education sector have responsibilities for other SGPE sub-Projects. Similarly Human Resource Management Information System (HRMIS) Unit under ELD is responsible for the development and implementation of the HRMIS under Part 1.2 of the Project and Director General Monitoring and Evaluation under ELD for the purpose of, inter alia, operating the school monitoring system under Part 1.1 of the Project and coordinating monitoring activities at the district level.



2. BASIS OF CONSOLIDATION

The financial statements have been prepared by consolidating the Salaries of all the employees working under functional classification 091,092 and 096, Employee related expenditure of DG M&E and Other expenditure eligible for reimbursement.

3. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with the New Accounting Model (NAM). In December 2000, Auditor General of Pakistan prescribed NAM with the approval of the President of Pakistan under Article 170 of the Constitution of Islamic Republic of Pakistan and the implementation of NAM is an on-going process. However commitment, asset and liability accounting practices have not yet been implemented and memorandum registers for assets and commitments do not exist and accounting of liabilities is not done in accordance with NAM.

4. ACCOUNTING CONVENTION AND BASIS OF PREPARATION

These financial statements have been prepared under the cash basis of accounting which recognizes transactions and events only when cash is received or paid by the entity. These financial statements have been prepared as per the requirements of NAM that supports international best practices. The statement of receipts and payments, statements of comparison of budget and actual amounts by Object and notes forming parts thereof have been prepared on the format of Cash Basis IPSJ\S - Financial Reporting under the Cash Basis of Accounting.

5. REPORTING AND BUDGET PERIOD

The reporting period for these Financial Statement is 01st July 2016 to 30th June 2017 and budget period of these financial statements is (from pt July 2016 to 30 June, 2017).

The project agreement was signed on 25th March 2015, and as per Grant Agreement Section IV B Withdrawal Conditions; Withdrawal Period, for payments made prior to the date of this Agreement, except that withdrawals of the proceeds of Portion A of the Grant-TF018672 up to an aggregate amount not to exceed $3,000,000 equivalent may be made for payments made prior to this date but on or after March 1, 2014, for Eligible Expenditures.

Govt of Sindh has made payment for the SGPE Project for the Period 1st March 2014 to 24th March 2015 from SERP and this amount would be reclassified /adjusted from the financial statements of the SEP-II Technical Assistance to SGPE Technical Assistance.

6. REPORTING CURRENCY

The reporting currency of these financial statements is Pakistani Rupees.



7. SIGNIFICANT ACCOUNTING POLICIES

I. Revenue/Receipt recognition

Revenue is recognized on the date of receipt of money by the bank or clearance of cheque. Revenue is recogni zed on a gross basis and any related costs are recorded separately. Receipts ·representing recovery of any previous overpayment are adjusted against relevant expenditure, if it occurs in the same financial year.

II. Recognition of expenditure

Expenditure is recognized on the date when payment is made or cheque is issued. Financial year to which the payments pertain is determined by the date on which a cheque or payment advice is issued. Policies for recognition of expenditure are as follows;

a. Payments made through cheque

Expenditure is recognized on the date the cheque is issued.

b. Inter government transfers

Expenditure is recognized on the date the transfer is made by the transferor.

c. Payments direct] :,: in bank accounts

Direct payments i:1to bank account, expenditure is recognized on the date the payment advice is issued to the bank.

d. Direct payments by State Bank of Pakistan (SBP)

Repayment of loans and other direct payments by the SBP, expenditure is recognized on the date State Ban k of Pakistan advises the relevant accounting office.

e. Imprest paymen ::,

Expenditure is rerngnized when the required claim vouchers are submitted and imprest account is reimbur:;cd.

III.



Foreign currency

Transactions in foreign currencies are recorded in the books at the rates of exchange prevailing on the date of transaction. Exchange differences arising on settlement of these transactions are recognized in the Statement of Receipts and Payments, but are not disclosed separately.

IV. Cash and cash equivalents

For the purpose of this Grant/Loan agreement, the Govt of Sindh Account No. l is used for the Disbursement of Loan. The Cash and cash equivalents represent Advances of Technical Assistance by IDA to the donor and at the end of financial year the advance which remain un-documented/not adjusted.

V. Assets

Assets are future economic benefits controlled by the government as a result of past transactions or oth er past events. Assets are recorded at cost and currently no depreciation is charged.

VI. Payment by third Party

The Government a::;o benefits from goods and services purchased on its behalf as a result of cash payments made by the third parties during the period by way of loans and contributions, in the shape of grants and aid. The payments made by the third parties do not constitute cash receipts or payments controlled by the Government as defined in the Cash Basis IPSAS -Financial Reporting under the Cash Basis of Accounting but do benefit the Government, as the Government docs not receive cash (including cash equivalents) directly from, or gain control of the bank accounts or similar facility established for its benefit by, the third parties. Payments by third parties, if any, are disclosed in the payments by third parties column on the face of statement of cash receipts and payments and notes to the financial statements

8. PROJECT OBJECTIVE AND DESCRIPTIONS

The objective of the Project is to strengthen the institutional capacity to generate, disseminate and use information to support the implementation of key refortns under SESP

The Project consists of the following parts: Part 1: Systems Strengthening

1.1 Supporting the establishment of a school monitoring system for collecting, analysing, disseminating and using da ta on specific school-level indicators, including student enrolment and teacher presence. 1.2 Strengthening the man,igcment of teaching and non-teaching staff through inter alia: (i) the establishment of a basic human resources management information system ("HRMIS"), consisting of: (A) a computer-system for the compilation and analysis of existing teacher-related data; and (B) a

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SINDH GLOBAi, J> ARTNERSHIP FOR EDUCATION PROJECT


manual, including, inter alia , processes for data input and analysis, and procedures for responding to key finding of the data anal ys is; and (ii) the development of a comprehensive, web-based HRMIS, through inter alia: (A) a comprehensive analysis of the current human resource processes and processes; (B) a plan for proposed process revisions; and (C) an action plan for its design and operationalization. 1.3 Supporting the design a:,<l implementation of a communications strategy; annual stakeholders' review of SESP implemen tation; the roll-out of a web-based dashboard to streamline internal communication; and the es tablishment of a web-based complaints redressal system to review and respond to grievances within the education sector

The period for the implementation of SESP is 5 Year and during this period all the cost have been accumulated to the form the project cost, The Project total Cost is US$ 8283 Million out of which 66 Million is by way of Grant fro m SPGE around two components:

Project components

The Project Grant is a US$ 1:0 million Specific Investment Grant which supports the implementation of SESP over the period 20 J ,:/J 5-18/19. The project comprises of two components: (1) a results-based component-Component I- which finances specific expenditures under SERP II, amounting to US$59 million (roughly 89.3% of the total Grant); and (2) a Technical Assistance (TA) componentComponent 2-which finan ces essential advisory, technical, capacity-building, and monitoring and . evaluation support for SGPL amounting to US$7 million.

Results-based component: Under the results-based component, the event and amount of project disbursements will be contingent on the satisfactory achievement of DLis.

Component 1 represents the Eligible Expenditure Project (EEPs) and the Grant amounts are disbursed on the basis of pre-specified results, referred to as Disbursement Linked Indicators (DLis). These disbursement linked ind icators (DLis) are shown in the table 1 below:

Component 2: Technical A.1·.:istance [Total: US$ 7 million,· IDA: US$ 7 million]

Component 2 represents Techni cal Assistance and it has a total US$7 million finance essential technical assistance activities to assist :;os in the implementation of SGPE.

Under the TA component, :·unds will finance important technical, advisory, and capacity-building support to strengthen fiduciary, environmental management, administrative, and monitoring and evaluation activities. The selected activities would aid Project implementation progress and performance including, impo,·tantly, the achievement of DLis. RSU will manage project TA funds and activities . RSU will make T/ \ funds available and procure works, goods, and services to meet the needs of other government depart men ts, entities, and agencies partnering on SGPE and SESP related initiatives.

SINDH GLOBAJ, PARTNERSHIP FOR EDUCATION PROJECT


r1111 ·:d'~i,l Retroactive Financing of TA amounting to US$ 3.0 Million is available under TF-018672 for the Govt of Sindh for the expend i lure incurred in the period 1st March 2014 till the signing of Grant and Project Agreement.

9. DISBURSEMENT LINK INDICATORS (DLIS)

S.# Sub Project 1 Sindh School Monito ring

(Establishment)

Disbursement link Indicators (DLls) System The SSMS will collect, analyze, and disseminate data

on key school-level indicators, including student

enrolment and teacher presence. Data will be collected

on a monthly basis to allow monitoring of trends and

'real-time' response to identified weaknesses. To

promote governance and accountability, data collection

will be carried out by independent monitors who report

directly to DGM&E. SGPE will support the design and the phased roll-out of the SSMS. By project closure, it

is expected that the SSMS is effective in all districts in Sindh, and that monitoring data informs tangible actions to improve school, sub-district and district level

trends

2 Sindh School Monitoriu g System (Use) The SSMS will collect, analyze, and disseminate data

on key school-level indicators, including student

enrolment and teacher presence. Data will be collected

on a monthly basis to allow monitoring of trends and ' real-time' response to identified weaknesses. To

promote governance and accountability, data collection will be carried out by independent monitors who report directly to DGM&E. SGPE will support the design and

the phased roll-out of the SSMS. By project closure, it

is expected that the SSMS is effective in all districts in

Sindh, and that monitoring data informs tangible

actions to improve school, sub-district and district level trends

3 Human Resource Management Information System (HJtMIS)

The SGPE will support the design and roll-out of an automated HRMIS for ELD which will address the very substantial weaknesses currently constraining effective management of teaching and non-teaching staff. The

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SINDH GLOBAI , PARTNERSHIP FOR EDUCATION PROJECT tj9f1 :~-School Education & Literacy Department, Government of Sindh Grant Account No. TF-018672&TF-018673

SGPE will support the review and - as necessary -revision of HR processes; development of HRMIS software/hardware; establishment of a data center; capacity building and change management activities; testing and roll-out of key HRMIS modules; and the development of a strategy for including additional modules beyond the project implementation period. By project closure, it is expected that HRMIS is populated with accurate data on key indicators, allowing for evidence-based decision making on provincial, district, and school levels.

Strengthening Communication ELD will strengthen its communication and consultation activities with internal and external stakeholders to promote the design, implementation, and monitoring of key reforms under SESP. The SGPE will support the design of a communications strategy and a variety of communication and consultation activities including an annual review of SESP implementation to promote dialogue with a broad group of stakeholders; the roll-out of a web-based dashboard to promote effective communication to streamline internal communication needs with the aim to promote implementation integrity of the reform program; and the establishment of a webbased complaints redressal system to review and respond to grievances within the education sector

10. PDO Level Results Indicators

Objective PDO Indicator

Improved availability 1. Number of districts for which monitoring data of at least 70% or

of information schools is collected by DGME.

2. Number of functional web-based access points to HRMIS. OR

2. Share of teaching-staff on which key data is accessible on HRMIS.

Improved 3. Number of districts for which monitoring data is analyzed and

dissemination of d:sseminated to ELD management and district administrators.

information

..



4. Number of districts for which HRMIS data is reported on to ELD management and district administrators.

Improved use of 5. Monitoring data is used to inform decision-making.

information

11. ELIGIBLE EXPENDITURE PROGRAMS

The details of Eligible Expenditure Programs (EEPs) are as follow:

Object Code Classification Expenditure Element Description of Object Classification

-

AOl Employee related expenses of primary secondary and

administration sub functions .

AOl

A03966 A03970

A03973

Object Code Classification

A03980 A03982 A03983

Employee related expenses of D.G Monitoring and Evaluation

~: ,andardized Achievement Test Others (Schools specific Budget at 091 & 092 Functional Level)

Monitoring/SEMIS

Technical Assistance

T ncremental TA Staffing Capacity Building Expenditure Tracking / Monitoring

12. DISBURSEMENT CONDITIONS AND SCHEDULE

The disbursements for Component I of the Project are conditional on the achievement of 4 reform actions or results. These are identified as Disbursement Linked Indicators. In each cycle, the amount eligible for disbursement will b1: the product of the total number of achieved DLis and the unitary DLI price. Where achievement of a DLI cannot be certified, an amount equivalent to the unitary DLI price will be withheld. This amount will be paid at any later date when such achievement can be verified. In case of partly met DLI Proportion of that DLI would be consider met and remaining would be carried forward. The reimbursement depends on the two factors first the Achievement of DLI and second is the EEPs. The verification sources mentioned in the project Appraisal document would be provided.

SINDH GLOBAL l1 ARTNERSHIP FOR EDUCATION PROJECT


13. SESP COST AND FINANCING/GRANT BY SGPE :

Sindh governm ent GPE Total Allocation of Grant Amount Category Eligible Expenditure Programs Technical Assi stance TOT AL AMO UNT

13.1 DLI Cost per Year

(In US$ million) 8227.40

66.0 8283.40

Amount of Grant 59.00

7,00 66 00

(In percent) 99.2%

0. 8% 100.0%

Percentage 100% 100%

DLI FY 2014/15 FY 2015/16 FY 2016/17 Total

Sindh School Monitoring System (Establishment) Sindh School Monitoring System (Use) Human Resource Management Information System (HRMIS) Strengthening Communication Total

14. RECEIPT

8

5

5

19

Amount in Million US$ 8 7 23

2 3 6

5 5 15

5 5 15

20 20 59

The amount of financing ,1s the GoS has arrived at during the current financial year ended June 30, 2016 as follows:

Note Rs In Rsln

Million Million Finance by GPE/World 2,867 2,997 Bank Finance by Govt of Sindh 14.1 93,251 87,203

96,118 90,200

14.1 The share ct.Government of Sindh is arrived at after summing all the expenditure incurred and total increase in cash and then deducting from the funds received from GPE/World Bank.

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SINDH C LO BAL PARTNERSHIP FOR EDUCATION PROJECT


15. WITHDRAW AL SCHEDULE OF GPE/WORLD BANK

Applied Sanctioned

Withdrawal Applicati . ; ll

Application Type No. Currenc:i

& Amount

Amount Excha Amount

inXDR in USD/ Date nge inPKR Million rate

Reimburs, :ment SGPE-I (TARetn: ;;c tive 3 - 306

and Advai iC L:)

SGPE-II Reimburs, (DLI)

:. ncnt 14 1,427 -

-Total- FY2014-15

17 - -

SGPE-II Reimburs ·rnent I.. 14 l 9-0ct-15 104.40 1,461.60

SGPE-III Reimburs ·ment C 5 22-Feb-16 104.80 524

SGPE-IV DA-A 3 24-Feb-16 104.54

313 .62 -

SGPE-IV Reimbu r:· ' IK'l11 6.65 2 l-Jun-16 104.93

697 .78

Receipts- FY 2015-16 28.65 2,997.00

SGPE-Vl Reimburs •:. :1cnt 13.35 19-Apr-l 7 104.82 1,399.35

-

SGPE-VII DA-A 4 17-Apr-17 104.82 419.28

SGPE-VIII Reimburs · nc nt 10 23-Jun-17 104.82 1,048.20

·-

Receipts- FY 2016-17 27.35 2,866.83

-

Total 56.00 5,863.83

Amount in USD Million

Not Paid

Not Paid

14

5

3

6.65

13.35

4

10

16. EMPLOYEE RE LATED EXPENSES FOR PRIMARY AND SECONDARY EDUCATION

Pay and allowanc: r·; !':1r district, regional and provincial employees of Educational Literacy Department in or assoc ; .. ·.' with primary and secondary education. These employees comprise of those working in primary fun ·.· , .. (91 l 02), administration of primary education (91103), secondary function (92101), administration , : L:coudary education (92102), the Secretariat (96101) and employee related expenditure of Office of ::1c D.G M&E .

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• SINDB ( , J HA L PARTNERSHIP FOR EDUCATION PROJECT

School E< : t 1 .a tion & Literacy Department, Government of Sindh . : rant Account No. TF-018672&TF-018673

SALARIES AND J<: ~,. OYEE BENEFITS Note Pay of Officers

Pay of Other Star:

Allowances

17. STANDARDISE :) ACHIEVMENT TEST

Amount in Million

F 10.202, 5,048, 51,086 v ' 44,471 v--~026 39,750 --

( 95,317) ( 89,26~ ~ - "--------~

The full set of S.1 ·:-ojcct cost (170 Million),is part of EEP for this project The SAT Cost is at all levels (province to s. .), for all stages (from test design to data analysis and findings dissemination), associated wi th the a .,. ad1 .i inistration of the SAT in selected grades (V an Vlll) in government schools. The SAT bu t importantly covers the costs of the contract offered to a third-party organization to under:· the SAT. The budget for SAT is assigned to RSU, and RSU is directly responsible for expend : .... c:s incurred. During the year ended 30th June 2017, 149 Million was paid to Third Party for condU<:,;ng the Test. (2015-16: 145 Million)

18. SCHOOL SPEC ·re BUDGET

The full .iperatin! ; of primary, middle, elementary, secondary, and higher secondary government schools which are, am: .,er ,i1 ings, classified as functional and with valid SEMIS codes. These schools comprise of those in p, / (91102) and secondary (92101). Responsibility for managing the non-salary budget for schools lies . . :~o. Direct responsibility for the use of school non-salary budgets lies with the Drawing and Disbursi n, . ~ :Ticer (DDO) where expenditures are incurred; the DDO is expected to follow the relevant approved .duciary guidelines; this includes maintaining all accounts records (e.g., bills, vouchers) per the guide: .1es. During the year ended 30th June 2017, 146 Million has been incurred by DDOs in education departmeni under function 091/092.) (2015-16: 485 million)

19. MON lTORINC . lS

The full set of , at all levels (province to school), for all stages (from design :o data analysis and findi 1:; ... sscmination), associated with the annual administration of the Annual School Census (AS:: in ;Il l government schools and all investments in, among other things, human resources, logistic :,. and information technology (hardware and software), to strengthen the administration of th·.: !\SC. The budget for SEMIS/ASC is assigned to RSU, and RSU is directly responsible for exp ,: L:res incurred. During the year ended 30th June 2017, 7 Million was incurred in Monitoring /SEM . 2015- 16: 13 Million)

•

· 3INDH 1BAL J> ARTNERSHIP FOR EDUCATION PROJECT

School E . Lion & Literacy Department, Government of Sindh .: · mt Account No. TF-018672&TF-018673

20. INCREMENT/. TSCHNICAL ASSISSTANCE STAFFING

The individua: consult portfolio i-e D.G M& payment made was am .

:·e hired through this head which are providing consultancy services for various <MJS, Communication Unit. During the year ended 301h June n: 7, total .g to Rs 119 Million. (2015-16: 22 Million)

21. CAPACITY Bl ,D ,NG

TA funds available ,1

building needs of oth DG M&E) partnering . amounting to J/.s 1 Mi !

.\ procure goods and services to meet the technical, advisory, and capacity.. :vcrnment departments, entities, and agencies (e.g., SEF, FD/ERU, SPPRA,

3GPE related initiatives. During the year ended 30th June 2017, total payment (20 15-16:13 Million) was made including rent for DG M&E office.

Note Rs 1 1 ,. iillion

Goods Trainings an . , 1, .c ity Building

Incremental : .:rating cost

J I

- I -~II

•

1

22. EXPENDITUl 'RACKING AND MONITORING

TA funds ava i: capacity-buildi 1.

M&E ,SEF, FD

and procure goods and services to meet the technical, dv· :· ·, and .:ds of other government departments, entities, and agencies \._. . D.G I.ELD) partnering on SGPE related initiatives.

Goods Consultan ts Incrcmenta' Cos:s

. ices :a ting

Note 22.1

22.2

22 .3

22.1 Goods ac rn: . for various initiatives by ELD amounting to Rs 133 Million.

22.2 Consulta· rvices includes payment for firms hired for SSB, SMC, School Consok School Infrastructure Development and SPPRA/PPMS.

22 .3 The pay1~ ,eludes rent paid for DG M&E Office.

133

35

17 !

1 -

. ~

13

124 22

146

- <h1 , .. \ ~

•

SINDII

School E ·

23. AUTHORIZAT

These fi nancial

24. GENERAL:

BAL PARTNERSHIP FOR EDUCATION PRO.TE CT

,tion & Literacy Department, Government of Sindh ant Account No. TF-018672&TF-018673

FOR ISSUE

1ents have been authorized for issue on 31st December 20 17.

(i) Level of Pre n

Figures in these · ., .cial statements have been rounded off to the nearest millions of rupees, unless otherwise stated.

(ii) Corrcsp01h •igures

Comparative fig are shown wherever is necessary.

A

~ (Faisal Ahmed Uqaili) Chief Program Manager Reform Support Unit Sindh Education Reform Pr .ig:·am

financial attest audit report on the accounts of sindh global...

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