Audited Project Financial Statements The audited project financial statements are documents owned by the borrower. The views expressed herein do not necessarily represent those of ADB’s Board of Directors, Management, or staff. These documents are made publicly available in accordance with ADB’s Public Communications Policy 2011 and as agreed between ADB and the Project Management Officer (PMO), Ministry of Economy and Finance. Project Number: 44321-013 Loan/Grant Number: 3007, 8271/0349, 0350 Period covered: 1 January to 31 December 2016 CAM: Climate Resilient Rice Commercialization Sector Development Program Prepared by: National Implementation Office (NIO), Ministry of Land Management, Urban Planning and Construction For the Asian Development Bank Date by ADB: 27 June 2017

Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

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Audited Project Financial Statements

The audited project financial statements are documents owned by the borrower. The views expressed herein do not necessarily represent those of ADB’s Board of Directors, Management, or staff. These documents are made publicly available in accordance with ADB’s Public Communications Policy 2011 and as agreed between ADB and the Project Management Officer (PMO), Ministry of Economy and Finance.

Project Number: 44321-013 Loan/Grant Number: 3007, 8271/0349, 0350 Period covered: 1 January to 31 December 2016

CAM: Climate Resilient Rice Commercialization Sector Development Program

Prepared by: National Implementation Office (NIO), Ministry of Land Management, Urban Planning and Construction

For the Asian Development Bank Date by ADB: 27 June 2017

Page 2: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 3: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 4: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 5: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 6: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 7: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 8: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 9: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 10: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 11: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 12: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 13: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 14: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 15: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 16: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 17: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 18: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 19: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 20: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 21: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 22: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 23: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 24: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 25: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 26: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 27: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

Page 28: Audited Project Financial Statements · We conducted our audit in accordance thdth Cambodian International Standards on Auditing (CISAs). Our responsibilities under those standards

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