FINANCIAL ATTEST AUDIT REPORT

ON THE ACCOUNTS OF

PUNJAB IRRIGATED AGRICULTURE PRODUCTIVITY

IMPROVEMENT PROJECT (PIPIP)

WORLD BANK (IDA-50810-PK)

AGRICULTURE DEPARTMENT,

GOVERNMENT OF THE PUNJAB

FOR THE FINANCIAL YEAR 2017-18

AUDITOR GENERAL OF PAKISTAN ISLAMABAD

Pub

lic D

iscl

osur

e A

utho

rized

Pub

lic D

iscl

osur

e A

utho

rized

Pub

lic D

iscl

osur

e A

utho

rized

Pub

lic D

iscl

osur

e A

utho

rized

TABLE OF CONTENTSPage

List of Abbreviations 2

Preface 3PART-I 4

Project Overview 5Auditor's Report 6Financial Statements 7

PART-ll 8MANAGEMENT LETTER 9COVERING LETTER TO THE MANAGEMENT LETTER 10EXECUTIVE SUMMARY 11

1. Introduction 13

2. Audit Objectives 133. Audit Scope and Methodology 134. AUDIT FINDINGS AND RECOMMENDATIONS 13-34

4.1 Organization and Management

4.2 Financial Management

4.3 Procurement arid Contract Management

4.4 Overall Assessment 35

5. CONCLUSION 36ACKNOWLEDGEMENT 37Annexures 38

Abbreviations and Acronyms

AGP Auditor General of Pakistan

APR Actual Payee Receipts

C & W Communication and Works

DAC Departmental Accounts Committee

DDO Drawing and Disbursing Officer

DG Director General

FCR Final Completion Report

F & P Foundation and Plinth

GST General Sales Tax

ICR Initial Completion Report

ISSAI International Standards of Supreme Audit Institutions

IPSAS International Public Sector Accounting Standards

MRS Market Rate Schedule

MTDF Medium Term Development Framework

OFWM On-Farm Water Management

PFR Punjab Financial Rules

PIPIP Punjab Irrigated Agriculture Productivity Improvement Project

PC-1 Planning Commission-I

PLGO Punjab Local Government Ordinance

PWMC Provincial Water Management Consultant

PPRA Punjab Procurement Regulatory Authority

RPD Regional Project Director

TMA Town and Municipal Administration

WUAs Water Users Associations

WB World Bank

2

PREFACE

The Auditor General of Pakistan conducts audit in terms of Articles 169 and 170(2) of

the Constitution of the Islamic Republic of Pakistan, 1973, read with Sections 7, 8 and 12 of the

Auditor General's (Functions, Powers and Terms & Conditions of Service) Ordinance, 2001.

Audit of Financial Statements of the Punjab Irrigated Agriculture Productivity Improvement

Project (PIPIP) financed by Government of the Punjab and World Bank for the financial year

2017-18 was carried out accordingly.

The Directorate General Audit, Punjab Lahore and Director General Audit (South),

Multan conducted audit of the PIPIP during October, 2017 for the financial year 2017-2018 with

a view to reporting significant findings to the stakeholders. Audit examined the economy,

efficiency and effectiveness aspects of the PIPIP. In addition, audit also assessed, on test check

basis, whether the management complied with applicable laws, rules and regulations in

managing the PIPIP. The audit report indicates specific actions that, if taken, will help the

management realize the intended objectives. The report has been discussed with the PIPIP

Management in October, 2018.

The report consists of two parts i.e. Part-I contains Auditor's Report (Audit Opinion) and

Financial Statements. Part-l contains Executive Summary, Management Letter and Audit

Findings.

The report has been prepared for submission to World Bank in terms of Loan

Agreement.

(Fareed Mahmood Ch.)Director General Audit

Date: 12 DEC 2018 Punjab, Lahore

Place: Lahore.

U 3

PART-I

I- PROJECT OVERVIEW

2- AUDITOR'S REPORT TO THE MANAGEMENT

3- FINANCIAL STATEMENTS

4

PROJECT OVERVIEW

Name of the Project Punjab irrigated Agriculture ProductivityImprovement Project (PIPIP).

Sponsoring Authority World Bank.Credit Number IDA Credit No. 508 10-PKPC-I Cost Rs.67,459 million (Rs.41,737.955 million by

Development Partner and Rs. 25,721.045 million

by farmers)Date of Commencement 26-04-2012Date of Completion (as per PC-1) 31-12-2021Loan Utilization Status:

Amount utilized up-to Amount utilized during30.06.2017 2017-18

Rs. 8.166.658 million Rs. 1,701.944 millionProgressive Expenditure up to 30-06-20 18:

Amount utilized up-to

30.06.2018Rs. 9,868. 602 million

5

AUDITOR'S REPORT

Auditor's Report on PIPIP Financial Statements

We have audited the accompanying Financial Statements of Punjab Irrigated AgricultureProductivity Improvement Project (PIPIP) that comprises of Statement of Receipts andPayments, Statement of Comparison of Budget and Actual together with the notes forming partthereof for the year ended 3 0 h June, 2018.

Management's Responsibility

It is the responsibility of the Project Management to establish and maintain a system ofinternal controls, and prepare and present the Statement of Receipts and Payments in conformitywith the requirements of Cash Basis IPSAS, Financial Reporting under the Cash Basis ofAccounting Standard.

Auditor's Responsibility

The responsibility of the auditor is to express an opinion on the Financial Statementsbased on the audit conducted. We conducted our audit in accordance with InternationalStandards of Supreme Audit Institutions. Those standards require that we plan and perform theaudit to obtain reasonable assurance about whether the Financial Statements are free of materialmisstatements. The audit process includes, examining on test basis, evidence supporting theamounts and disclosures in the Financial Statements. It also includes assessing the accountingprinciples used and significant estimates made by the management, as well as evaluating theoverall statement presentation. We believe that our audit provides a reasonable basis for ouropinion.

Opinion

In our opinion:

(a) The Financial Statements present fairly, in all material respects, the cash receipts andpayments by the project for the year ended 30"' June, 2018 in accordance with CashBasis IPSAS, Financial Reporting tinder the Cash Basis of Accounting Standard.

(b) The expenditure has been incurred in accordance with the requirements of LegalAgreement.

(Fareed Mahmood Chaudry)Director General Audit

Punjab, LahorePlace: LahoreDate:

. 6

FINANCIAL STATEMENTS

FOR THE YEAR ENDED ON 30JUNE, 2018

1 7

FINANCIAL REPORTING UNDER CASII BASIS OF ACCOUNTING (OVERNMIENTE ENTIT

Staternent of Reccipts and Paymenls

Punjab Irrigated Agriculture Productivity Improvemuent Project (PIPIP)For the financial year 207-18 ended ni 30' Julne 2018

(Pik Rupees in Million)

2017-18 2016-17

Receipts/ P:mnPyetNote I brd Ttal ( e bhird Tohln

Controlled ( Conltrllcdby enlilv Partie,, by entit% P rti es

Funds of GoPb 5,1 616.955 - 616.955 -

ftm stac on IDA 5.2 1.282.983 1.282.983 1,567.798 1,567.798¼idlNu)508 10-PK)

Gran& \Assistance (1R D 5.3 1.674.588 1,674.588 - -Jiin \o87990-PK)

Direct Pa,ment bv the World 5.4 37.197 37.197 - 41.556 44.556Bank (5A

Ifota Receip 3,574.526 37.197 3,611.723 1,167.798 44.5 56 1,6 12.354

GoP1h 6 to 9 86.256 486.256 -

rtim its Assistance ([DA 6 to 9 1,178.491 - 1,178.91 1,575.221 - 1.575.221

Frmi imtii Assistance 6(1R1) Loan No.87990-PK) 6 to9

D iretPaymenlt by thle Wore 3719kcc \n by Wor0 - 37.197 37.197 - 44.556 .556

a k Total Paym inents 1,664,747 37.197 1,701.944 I,575.221 44.556 1,619.777

1 nere.se/(i)eurease) in Cash --. 1(190 DA iC. ish at Beginning of Year(111 < ) _____

__l»_--------------

( ath ni Beginning nr Near 255.668 255.668 262.982 - 262.9821)lIA ) .__ _ _ __ _ _ _ .................

(ash at eg,iiinning of Year(IB kl) R D) _____

( sh 1 End of the YeLar 3601.160 360.160 255.668 - 255.668

( h al Fnd of the Year 1,674.588 - 1,674.58H - -

PLI>( IOR AUDITOR

Receipts & Payments against Financing Sources (World Bank & GOPb)

Punjab Irrigated Agriculture Productivity Improvement Project (PIPIP)For thefinancial year 2017-18 ended on 30t June 2018

(Figures in Million)Own

.Notes Wol ak(D) Source TotalDescriptionN & (IBRD) Sou botal

(GoPh)US$ Pak Rs. Pak Rs. Pak Rs.

Opening Balance (IDA) 2.950 255.668 - 255.668

Opening Balance(IBRD)

Funds ofGoPb 5.1 - - 616.955 616.955

Grants/ Assistance from l1.657t -IDA (Credit No.50810-PK)Grants' Assistae (BRD 5.3 14.500 1,674.588 - 1,674.588Loan No.87990-PK)

Direct Payment by the 5.4 0.347 37.197 - 37,197World Bank (IDA)

Total Receipts 29.454 3,250.436 616.955 3,867.391

From GoPb 6 to 9 486.256 486.256

From Grants / Assistance 6 to 9 10.979 1,178.491 - 1178.491(IDA Credit No.50810-PK)From Grants / Assistance(IBRD Loan No.87990-PK)

Direct Payment by the10 0.347 37.197 - 37,197World Bank (IDA)

Total Payments 11.326 1,215.688 486.256 1,701.944Increase/ Decrease inCash (IDA)Increase/ Decrease inCash (IBRD)

Closing Balance (IDA) 3.628 360.160 -

Closing Balance (1IRD) 14.500 1,674.588 -

rM, AUDITOR

Statement of Comparison of Budget and Actual Amounts

Punjab Irrigated Agriculture Productivity Improvement Project (PIPIP)For the financial year 2017-18 ended on 30' June 2018

Pak Rs. in Million Pak Rs. in Million2017-18 2016-17

ACTIVITY Budgeted Actual Budgeted ActualAmount as Amount Amount as Amountper PC-I Paid per PC-I Paid

A. Improving Water Productivity

Installation ofili Efficiency 1,755.000 893.313 1,131.686 587.806Irrigation SystemsProvision of Laser Units 0.000 0.000 I 12.500 443.700

Total 1,755.000 893.313 1,244.186 1,031.506

B. Upgrading Farm Level Irrigation Conveyance System

Improvement of 0.000 0.000 1,577.857 28.600Watercourses

Total 0.000 0.000 1,577.857 28.600

C. Adoption and Promotion of Modern Irrigation Technologies & Practicesand Monitoring & Evaluation

Adoption and Promotion ofModern Irrigation Technologies 87.500 71.257 119.000 13.110& PracticesMonitoring and Evaluation of' 33.780 50352 35.000 49.032Project impacts

Total 121.280 121.609 154.000 62.142

1). Project Management

Supervision & Administrative 619.716 486.256 652.859 194.802Cost

Non Recurring Cost 283.450 - - 57.210

Project Suiper%vision and Third109.500 163.569 175.944 200.961

Party ValidationStrategic Studies, TA and 49.400 0.000 17.000 -Training etc.

Total 1,062.066 649.825 845.803 452.973Grand Total 2,938.346 1,664.747 3,821.846 1,575.221

PROJECT AU1DITOR

Punjab Irrigated Agriculture Productivity Improvement Project (PIPIP)

Bank Reconciliation of Designated Account No.22-221079-9NBP, Main Branch, Lahore for the Financial Year 2017-18

Out of IDA, World Bank Loan Account

Pak Rs. in US $ inMillion Million

Opening Balance on 01-07-2017 255.668 2.950

ADD:

Bank Replenishment 1,282.983 11.657Issued Cheques Cancelled 0.000 0.000

Total 1,538.651 14.607

DEDUCT:

Payments during the year 2017-18 1,178.483 10.979

Closing Balance as per Bank 360.168 3.628Statement as on 30-06-2018

Less: Un-presented Cheques 0.008 0.000

Closing Balance as per Cash Book ason 30-06-2018

P

Punjab Irrigated Agriculture Productivity improvement Project (PIPIP)

Bank Reconciliation of Designated Account No.22-221105-7NBP, Main Branch, Lahore for the Financial Year 2017-18

Out of IBRD, World Bank Loan Account

Pak Rs. in US S inMillion Million

Opening Balance on 01-07-2017 0.000 0.000

ADD:

Bank Replenishment 1,674.588 14.500Issued Cheques Cancelled 0.000 0.000

Total 1,674,588 14.500

DEDUCT:

Payments during the year 2017-18 0.000 0.000

Closing Balance as per Bank 1,674.588 14.500Statement as on 30-06-2018

Less: Un-presented Cheques 0.000 0.000

Closing Balance as per Cash Book as 1,674.588 14.500on 30-06-2018

*RJC

Punjab Irrigated Agriculture Productivity Improvement Project (PIPIP)

. Notes to the Financial Statements For the financial year 2017-18 ended on June 3 01t, 2018

1. Reporting Entity

The financial statements are for Punjab Irrigated Agriculture Productivity Improvement

Project (PIPIP). The financial statement encompasses the reporting entity as defined in the

Financing Agreement between Islamic Republic of Pakistan and the International

Development Association. The original Financing Agreement was signed on 12-04-2012 foran amount of SDR 161,200,000/- equivalent to US$ 250,000,000/- under IDA Credit No.50810-PK. The project became effective on 26-04-2012 with the closing date of 3]-12-2018.However, the project was revised and Financing Agreement was signed on 29-12-20 17 foradditional financing of US$ 130,000,000/- under IBRD Loan No. 87990-PK. The closingdate of the IDA Credit is 31-12-2019 while the closing date of IBRD Loan is 31-12-2021.

(Objective of the Project)

i. Improving productivity of irrigation water by efficient conveyance and itseffective fairm level use by adopting conservation agricultural practices.

ii. Production of more profitable crops through high efficiency irrigation systems(IIEISs) for meeting increasing domestic demand and enhancing exports

111. Strengthening the private sector service delivery capacity and sustainability forsupporting irrigated agriculture,

iv. Capacity building of stakeholders in better managing irrigation water for attaininghigher crop yields with less production costs.

(Key Participating Agencies)

i. Punjab Agriculture Department through Directorate General Agriculture (Water

Management), Punjab, Lahore.

ii. Deputy Directors Agriculture (OFWM) in the Punjabiil. Supply & Service Companies (SSCs)/Supplier Firmsiv. Project Implementation and Supervision Consultants (PISCs)

v. Monitoring & Evaluation Consultants

vi. Participating Farmers/Water Users Associations (WUAs)

(Components of Project with Loan Amount)

A Improving Water Productivity

A-I Installation of High Efficiency Irrigation Systems (IEISs) (US$138.100Million)

A-2 Laser Leveling Equipment (USS. 12.400 Million)

13 ULpgradin- Farm Level Irrigation Conveyance System

B-I Improvement of Unimproved Watercourses (US$ 89.500 Million)B-2 Completion of Partially Improved Watercourses (US$ 55.900 Million)B-3 Re-habilitation of Irrigation Conveyance Systems in Non-Canal Commanded

Areas (UiSS 16.600 Million)

C Adoption an(d Promotion of Modern Irrigation Technologies & Practicesand Monitoring & Evaluation

Cl Introduction of Improved Agricultural Practices (US$. 4.500 Million)C2 M&E Project Management Support (US$. 2.500 Million)C3 Processing Value Addition & Marketing (US$. 9.000 Million)

D Project Management, supervision, Technical Assistance, Training andStrategic Studies

1 Project Implementation and Management (US$.15.000 Million)D2 Project Supervision & Third Party Validation (US. 15.000 Million)D3 Strategic Studies. TA and Training etc. (US$. 2.900 Million)

The Project controls its Designated Account No.22-221079-9 for IDA Credit No.50810-PK& Designated Account No.22-221 1105-7 for IBRD Loan No. 87990-PK are being maintainedin National Bank of Pakistan, Main Branch, Lahore in the name of Director GeneralAgriculture (Water Management), Punjab. As per fund flow mechanism agreed with theInternational Development Association (IDA) & International Bank for Reconstruction andDevelopment (IBRD)/ World Bank, funds received in both Designated Account aretransferred into Account No. I (N.F) of the Pun jab Government and subsequently the sameare released on DDO codes/ Cost Centres of Director Agriculture (OFWM) and DeputyDirector Agriculture (OFWM) by the Punjab Finance Department at district level and throughA.G. Punjab at provincial level against respective project code and cost centre for the project.

Financing

Financial Agreement (IDA Credit Number 50810-PK) Designated Account No.22-221079-9& Financial Agreement (IBRD Loan Number 87990-PK) Designated AccountNo.22-22110-7

Responsible Agencies

A primary responsibility for overall progress and management of the Punjab IrrigatedAgriculture Productivity Improvement Project (PIPIP) has been entrusted to the Project

Director/ Director General Agriculture (Water Management) Punjab, 21-Davis Road, Lahore

functioning under Govern ment of the Punjab, Agriculture Department, Lahore.

2. Certification bN, Project Management on Application of Funds

The Project management certifies that the funds have been received/ expenditure has been

incurred for the purposes intended in the Financing Agreements.

3. Accounting Convention and Statement of Compliance

The financial statements have been prepared in accordance with Cash Basis IPSAS FinancialReporting under the Cash Basis of Accounting.

The accounting policy has been applied consistently throughout the period.

4. Sitnificant Accounting Policies

4.1 Foreign Currency Transaction

Cash receipts and payments arising from transaction in foreign currencies are recorded in PakRupee by applying to the foreign currency amount. the exchange rate between the Pak Rupee

and the Foreign Currency at the date of the receipts and payments. Exchange differences

arising on settlement of these transactions are recognized in the Statement of Receipts andPayments.

4.2 Reporting Currene

All amounts in the financial statements are in Pak-Rupees and US dollar.

4.3 Revenue Recognition

Revenue is recognized on the date of receipt of money by bank or clearance of cheque.

Revenue is recognized on gross basis and any related costs are recorded separately.

4.4 Recognition of ENpendilture

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 of payment

advice is issued.

* 4.5 Employee Terminal Benefits

Service benefits of government deputation employees are accounted for in their respective

departments while no service terminal benefits are paid to the contractual employees.

4.6 Payments bv Third Party

The payment made by third parties do not constitute cash receipts or payment controlled by

the Project but do benefit the Project as the Project does 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.

5 External Assistance

External assistance was received in the form of credit from the World Bank under FinancingAgreement dated 12-04-20 12 between the International Development Association andGovernment of Pakistan, Project No. 125999 (IDA Credit No. 50810-PK) & InternationalBank for Reconstruction and Development (IBRD Loan No.87990-PK) for the purpose of theProject. The following amiouits were received by the project during the period tinder report.

(Figures in Million)Note 2017-18 2016-17

US $ Pak US$ PakRupees Rupees

SOE ProceduresAuthorized Alloc./ GOPb 5.1 5.609 616.955 --

Designated Account (IDA) 5.2 11.657 1,282.983 14.970 1,567.798Designated Account (IBRD) 5.3 14.500 1,674.588 -Direct Payment (IDA) 5.4 0.347 37.197 0.427 44.556

32.113 3,611.723 15.397 1,612.354

5.1 Indicates funds provided by the Government of the Punjab (GOPb) under Grant No.PC-22036-Development of the scheme "PunJab Irrigated-Agriculture Productivity ImprovementProject (PIPIP)" for the year 2017-18.

5.2 Indicates funds transferred to the Project Designated Account by the InternationalDevelopment Association (IDA) on the basis of Withdrawal Applications submitted by theProject Director (PIPlP)/ Director General Agriculture (WM), Punjab Lahore.

5.3 Indicates funds transferred to the Project Designated Account by the International Bank forReconstruction and Development (IBRD) on the basis of Withdrawal Applications submittedby the Project Director (PIPIP)/ Director General Agriculture (WM), Punjab Lahore.

5.4 Indicates funds directly paid from IDA Credit by the World Bank to Asian Institute ofTechnology (AIT), Bangkok for the P]IPI International HIHlS Master Program (PlP).

Undrawn External Assistance

Undrawn Credit at reporting date represent amounts specified in the financing agreementbetween International Development Association and Government of Pakistan thatInternational Development Association will disburse for project purposes.

(Figures in Million)Note 2017-18 2016-17

UsS Us5

Undrawn Balance (IDA 50810-PK) 5 1.536 63.5401Undrawn Balance (IBRD 87990-PK) 115.500 00.00

167.036 63.540

(Figures in Million)Note 2017-18 2016-17

Pak Rupees Pak Rupees6 Consultancy services

Individuals 6.1 - 0.557Third Party Validation payment to firms 6.2 163.56c 200.961M&E of project impact(payment to 6.3 50.352 49.032consultants firms)

213.921 250.550

6.1 Sohail .Hassan (Individual Consultant) was hired as Procurement Specialist during the year

2016-17

6.2 Project-Implermentation Supervision Consultants (PSC)(A Joint Venture of NESPAK and NDC in Association with WCE)

6.3 Monitoring & Evaluation Consultants (M&E)(A Joint Venture of MMP, ACE & MML)

7 Operatin$ Expenses

Remuneration and Salaries 7.1 393.577 146.643Operating Expenses 7.2 92.679 48.159Other Expenses (Civil Works) 7.3 964.570 1,072.659

1,450.826 1 1,267.461

7.1 Remuneration and Salaries

Salaries of Officers & Staff 393.577 146.643

393.577 146.643

7.2 Operating Expenses

Communication 3.168 1.277

Utilities 2.275 1.563Occupancy Costs 0.636 2.112

Travel & Transportation 60.595 20.457

General 8.879 13.293Encashment of LPR 0.000 2.785

Financial Assistance 3.700 0.700Plant & Machinery 0.000 0.000

Repair & Maintenance of Durable Goods 13.426 5.973

92.679 48.159

(Figures in Million)Note 2017-18 T ¶206-17

* Pak Rupees PakRupees7.3 Other Expenses (Civil Works)

Watercourses 0.000 28.600Water Productivity (HEIS) 893.313 587.806LASER Units 0.000 443.700Adoption & Promotion of Modern }Irrigation Technologies & Practices } 71.257 12.553

964.570 1,072.659

8 Supplies an( Consumable

Vehicles 0.000 53-164Machinery & Equipment 0.000 4.046Furniture & Fixture 0.000 0.000

0.000 57.210

9 Traininps

Strategic Studies. TA and Training etc 0.000 0.000

0.000 0.000Total 1,664.747 1,575.221

10 Direct Payment

* (Direct Payment to AIT, Bangkok for thePIPP international HEIS Master Program 37.197 44.556(PlHP)

37.197 44.556Grand Total 1,701.94 1,619.777

(A brief description of trainings and workshops conducted during the period). Annexure-A

II Unreilized Exchange Gain (Loss) (IDA & IBR))

Balance as per Books of Project as at Year End 2,034.748 2,034.748Closing Balance before Conversion as at Year End 2,034.748 2,034.748Closing Balance After Conversion as at Year End 2,034.748 2,034.748

Exchange (loss) / Gain (IDA & IBRD)

This represents notional (loss) / gain on dollar amounts shown in the bank statement.The resultant (loss) / gain do not accrue to the Project. Unrealized Gain / (Loss) willbe settled at the completion of the Project. The unspent dollar balance. ifany, will berefunded to IDA &IBRD at the end of the ProJect.

(Figures in Million)Note 2017-18 2016-17

Pak Ru ees Pak Rupees

12 Cash And Bank

Cash in HandCash at Bank 2,034.748 255.668Closing Balance Afler Conversion as at Yearend(The closing balance comprises of IDABalance Rts. 360. 168 million + Il3RD balance ofRs. 1674. 588 million. The IBRD finds were 2,034.748 255.668received on 16-04-2018 and was released in2018-19. No expenditure incurred out of thesefunds during 2017-18.

13 Commitments

Installation of HEIS 1,000.000 150.000Laser UnitsWatercourses 1.500.000

2,500.000 150.000

14 Authorization for Issue

* These financial statements have been authorized for issue by the Project Director on13/08/20 18.

15 GenernI

15.1 Figures have been rounded off to the nearest rupee/ dollar.

15.2 Comparative figures have been rearranged where necessary for the purpose of

comparison.

Note: The above breakups and disclosures are not exhaustive. These are for general guidancepurposes only. The management may include breakups and disclosures tailored to project'snature of activities.

P -