I. Pengaturan Khusus 2

I. Pengaturan Khusus (Particular Covenants) 2

ARTICLE IV

Particular Covenants

Section 4.05. (a) The Borrower shall (i) maintain separate accounts and records for the Project; (ii) prepare annual financial statements for the Project in accordance with accounting principles acceptable to ADB; (iii) have such financial statements audited annually by independent auditors whose qualifications, experience and terms of reference are acceptable to ADB, in accordance with international standards for auditing or the national equivalent acceptable to ADB; (iv) as part of each such audit, have the auditors prepare a report (which includes the auditors' opinion on the use of the Loan proceeds and compliance with the financial covenants of this Loan Agreement as well as on the use of the procedures for the imprest account(s) and statement of expenditures) and a management letter (which sets out the deficiencies in the internal control of the Project that were identified in the course of the audit, if any); and (v) furnish to ADB, no later than 6 months after the end of each related fiscal year, copies of such audited financial statements, audit report and management letter, all in the English language, and such other information concerning these documents and the audit thereo f as ADB shall from time to time reasonably request.

(b) ADB shall disclose the annual audited financial statements for the Project and the opinion of the auditors on the financial statements within 30 days of the date of their receipt by posting them on ADBs website.

---

      Peminjam harus:

• memelihara rekening dan catatan proyek terpisah;
• menyiapkan laporan keuangan tahunan sesuai dengan prinsip akuntansi yang diterima ADB;
• memiliki laporan keuangan yang diaudit setiap tahun oleh auditor independen dengan kualifikasi, pengalaman dan kerangka acuan yang dapat diterima oleh ADB, sesuai dengan standar internasional atau setara nasional;
• sebagai bagian dari setiap audit tersebut, menyiapkan laporan audit (yang meliputi pendapat auditor dalam penggunaan dana pinjaman dan sesuai dengan pembatasan penggunaan dana sesuai perjanjian pinjaman, serta dalam penggunaan prosedur akun rekening khusus dan statmen pengeluaran) dan surat manajemen (yang menetapkan kekurangan dalam pengendalian internal dari proyek yang diidentifikasi dalam proses audit, jika ada);