TAILIEUCHUNG - Sample of project financial statement with SOE intergrated

This sample summarizes project expenditures by main disbursement categories with sub-headings | Annex xm 103 SAMPLE OF PROJECT FINANCIAL STATEMENT with SOE integrated 1. This sample summarizes Project expenditures by main disbursement categories with sub-headings. It may also be summarized by Project Activities as per the SAR whichever may be preferred. To demonstrate - Land Development Civil works heading Earthworks Structure and building Land costs Equipment sub-heading sub-heading sub-sub-heading sub-heading sub-heading 2. In addition the financing of the Project is summarized to agree with the total Project costs. 3. Expenditures and Financing are summarized by Budget or Plan for the period and accumulated to date Actual for the period and accumulated to date Variance between Budget or Plan and Actual for the period and accumulated to date. 4. Investment costs are separated from recurrent expenditures. 5. Balance Sheet This is required where there are assets and liabilities. However in most government projects expenditures are financed through the budget and operate cm a cash basis. Where accrual accounting is followed a balance sheet is essential. Whether the cash or accrual basis of accounting is followed a record should be kept of all the fixed assets vehicles and equipment required for project implementation. This may form a listing to be added to the Summary Project Expenditures. 6. SOEs The SOE expenditures should be integrated in the Project Financial Statements. Total financing will show Loan from Bank IDA - via SOE procedures and the expenditures would be incorporated into the head-ings sub-headings as necessary. An Annex summarizing withdrawal applications as in Page 3 would facilitate agreement with the Bank s record. 7. Where the TM considers it necessary or where the SOE for some exceptional reason is separately presented then the withdrawals should be extended to show the categories of expenditures see Page 3. 8. Special Account Where the SA is used to directly pay project expenditures the SA may also be integrated into the Project Financial

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