Publc Dsclosure Authorzed Publc Dsclosure Authorzed Town Development Fund Ref No. 7 { I 7S; GPO, Box: 5144 New Baneshwor, Kathmandu Ph: 4493866. 4464874, 4465651 Fax: 977-1-4471227 26 March 2018 To, Task Team Leder Output- Based Ad for Muncpal Sold Waste Management Project -S World Bank Nepal Subject: Audt Report of FY 2016/17 of GPOBA (TF 013464-NP) Publc Dsclosure Authorzed Dear Sr. We are pleased to submt the Audt Report of FY 2016/17 of GPOBA n Sold Waste Management (Grant No.TFO 13464) for your persual and further acton. Sohuld you requre any further clarfcaton, we shall be most happy to oblge. Thankng you. Sncerely yours Publc Dsclosure Authorzed Manram Sngh Mahat Executve Drector CC: 1) Executve Drector, Sold Waste Management Techncal Support Centre, La!tpur 2) Mnstry of Fnance (Internatonal Economc Cooperaton Coordnaton Dvson) 3) Mr. Yogesh Bam Malla, Fnancal Management Specalst, World Bank Nepal
ChareedAc tat INDEPENDENT ADITORS REPORT TO THE EXECTIVE DIRECTOR OF TOWN DEVELOPMENT FND (OTPT BASED AID IN MNICIPAL SOLID WASTE MANAGEMENT PROJECT) We have audted the accompanyng Summary of Sources and ses of Funds of Town Development Fund, Output Based Ad n Muncpal Sold Waste Management Project (GOPBA Grant No TF 013464, Techncal Implementng Partner, Sold Waste Management Techncal Support Centre (SWMTSC)) for the year ended 31 Ashad 2074 ( July 15, 2017) and attached explanatory notes. 1. Managements Responsblty Management s responsble for the preparaton and far presentaton of these statements as per the Generally Accepted Accountng Prncples and relevant practces. 2. Audtors Responsblty Our responsblty s to express an opnon on these statements based on our audt. We conducted our audt n accordance wth Nepal Standards on Audtng. Those standards requre that we comply wth ethcal requrements and plan and perform the audt to obtan reasonable assurance whether the fnancal statements are free from materal msstatement. An audt nvolves performng procedures to obtan audt evdence about the amounts and dsclosures n the fnancal statements. The procedures selected depend on the audtors judgment, ncludng the assessment of the rsks of materal msstatement of the fnancal statement, whether due to fraud or error. In makng those rsk assessments, the audtor consders nternal control relevant to the enttys preparaton and far presentaton of the fnancal statements order to desgn audt procedures that are approprate n the crcumstances, but not or the purpose of expressng an opnon on the effectveness of the enttys nternal control. An audt also ncludes evaluatng the approprateness of accountng polces used and the reasonableness of accountng estmates made by management, as well as evaluatng the overall presentaton of the fnancal statements. We beleve that the audt evdence we have obtaned s suffcent and approprate to provde a bass for our audt opnon. 3. Opnon In our opnon, the accompanyng Summary of Sources and ses of Funds gve a true and far vew, n all matet al respects, of Town Development Fund, Output Based Ad n Muncpal Sold Waste Management Project (GOPBA Grant No TF 013464, Techncal Implementng Partner, Sold Waste Management Techncal Support Centre (SWMTSC)) for the year ended 31 Ashad 2074 (July 15, 2017) of the total amount receved and dsbursement made by TDF and, of the balance of fund as at 31 Ashad 2074 (July 15, 2017) n accordance wth Generally Accepted Accountng Prncples and relevant practces..date: 25 March 2018 Z. Madhu Br Pande Place: Kathmandu B. Pande & Co. ered Accountants
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