{"schemaVersion":1,"version":"2026-10-06","records":[{"id":"fapad-2024-25-public-file-completeness","title":"Later project audit acquired, but follow-up section absent from public PDF","collectionGroup":"audit","sourceUrl":"https://documents1.worldbank.org/curated/en/099042226042034175/pdf/P173757-d2678b91-74ab-43a7-ad95-0b53bf985ea1.pdf","sourceSha256":"e20edc19b8a54d25292c5974ee10aaf686c9be0887650d5c9ee9ed0538ac0c76","sourceDate":"2025-12-30","sourcePeriod":"2024–2025","pdfPages":[1,3,26],"evidenceType":"document_completeness_observation","reviewStatus":"selected-facts-reviewed","facts":{"financialYear":"2024–2025","coverLetterDate":"2025-12-30","publicPdfPageCount":26,"contentsReferences":{"managementLetter":27,"detailObservations":"33–74","followupAction":76,"annexure":77},"lastAvailablePage":26},"limitations":["The retained PDF ends before the management letter and follow-up sections listed in its contents.","This is absence from this public file, not proof those sections do not exist or were unlawfully withheld.","No Thakurgaon settlement or recovery conclusion is available from this file."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"fapad-2024-25-opinion","title":"Later project-level financial-statement opinion","collectionGroup":"audit","sourceUrl":"https://documents1.worldbank.org/curated/en/099042226042034175/pdf/P173757-d2678b91-74ab-43a7-ad95-0b53bf985ea1.pdf","sourceSha256":"e20edc19b8a54d25292c5974ee10aaf686c9be0887650d5c9ee9ed0538ac0c76","sourceDate":null,"sourcePeriod":null,"pdfPages":[7],"evidenceType":"auditor_opinion","reviewStatus":"selected-facts-reviewed","facts":{"opinionStatus":"Unqualified","accountingScope":"Project financial statements, year ended2025-06-30","geographicScope":"Whole P173757 project, not a Thakurgaon account"},"limitations":["An unqualified financial-statement opinion does not resolve individual prior audit observations."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"fapad-2024-25-funding-channel","title":"Direct payment channel remains relevant to collection","collectionGroup":"audit","sourceUrl":"https://documents1.worldbank.org/curated/en/099042226042034175/pdf/P173757-d2678b91-74ab-43a7-ad95-0b53bf985ea1.pdf","sourceSha256":"e20edc19b8a54d25292c5974ee10aaf686c9be0887650d5c9ee9ed0538ac0c76","sourceDate":null,"sourcePeriod":null,"pdfPages":[6],"evidenceType":"institutional_funding_description","reviewStatus":"selected-facts-reviewed","facts":{"reportedProcess":"Project director recommended withdrawal applications; IDA and AIIB paid contractors directly."},"limitations":["The description is not an individual payment register or execution confirmation."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"imed-epi-unit-wd27-2025","title":"Later reported contract amount and performance date for Thakurgaon epidemiological unit","collectionGroup":"audit","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-imed/2024/12/bcedef3afa6f479188995e47f1de0299.pdf","sourceSha256":"cad84cdbc46339e8ef41af13044385d255cf4fb6e7caf55a137593baa4b0acae","sourceDate":null,"sourcePeriod":null,"pdfPages":[186],"evidenceType":"official_monitoring_table","reviewStatus":"selected-facts-reviewed","facts":{"printedPage":174,"packageAsPrinted":"DINAJ/EP/WB-AIIB/WD-27","matchedHeldPackage":"DINJ/EP/WB-AIIB/WD-27","matchBasis":["Same Thakurgaon Civil Surgeon epidemiological unit","Same WD-27 identifier","Same2023-11-14 contract signing date"],"rowStage":"প্রকৃত","sourceUnit":"lakh BDT","reportedContractAmountLakh":"94.05083","reportedContractAmountBDT":"9405083","reportedTenderDate":"2023-10-10","reportedSigningDate":"2023-11-14","reportedWorkPerformanceDate":"2024-12-10","sourceDateFormat":"MM/DD/YYYY, corroborated by day values above12 in same row","reportedDurationDays":392},"limitations":["This is a monitoring table, not a signed amendment, payment statement, itemized installation record or acceptance certificate.","Date is in the work-performance-date-under-contract column on the actual-stage row; independent physical completion is not established."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"epi-unit-contract-source-difference","title":"Two official sources report different contract amounts","collectionGroup":"audit","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-imed/2024/12/bcedef3afa6f479188995e47f1de0299.pdf","sourceSha256":"cad84cdbc46339e8ef41af13044385d255cf4fb6e7caf55a137593baa4b0acae","sourceDate":null,"sourcePeriod":null,"pdfPages":[186],"evidenceType":"cross_source_discrepancy","reviewStatus":"selected-facts-reviewed","facts":{"otherSourceId":"fapad-2023-24","otherSourcePages":[30,44,62],"otherSourcePackage":"DINJ/EP/WB-AIIB/WD-27","auditContractAmountBDT":"8900237.279","imedContractAmountBDT":"9405083","differenceBDT":"504845.721","differenceFormula":"IMED reported amount minus audit reported signed contract amount"},"limitations":["Neither amount is identified here as actual payment.","Difference needs signed contract, approved changes or a source correction; it is not an established overpayment."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"imed-icu-wd14c-2025","title":"Later reported performance date for multi-district ICU/isolation package","collectionGroup":"audit","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-imed/2024/12/bcedef3afa6f479188995e47f1de0299.pdf","sourceSha256":"cad84cdbc46339e8ef41af13044385d255cf4fb6e7caf55a137593baa4b0acae","sourceDate":null,"sourcePeriod":null,"pdfPages":[176],"evidenceType":"official_monitoring_table","reviewStatus":"selected-facts-reviewed","facts":{"printedPage":164,"packageAsPrinted":"DINJ/WB-AIIB/WD-14/C","description":"20-bed isolation and10-bed ICU at Panchagarh, Thakurgaon and Nilphamari district hospitals","geographicScope":"Three districts; entire amount must not be assigned to Thakurgaon","rowStage":"প্রকৃত","sourceUnit":"lakh BDT","reportedContractAmountLakh":"1743.68924","reportedContractAmountBDT":"174368924","reportedSigningDate":"2021-11-09","reportedWorkPerformanceDate":"2024-12-22","reportedDurationDays":1139},"limitations":["Reported actual-stage table date does not identify Thakurgaon itemized delivery, final acceptance or payment.","This does not settle prior liquidated-damages observations."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"pwd-tender-601899-identity","title":"Original tender notice establishes three-district package scope","collectionGroup":"audit","sourceUrl":"https://old.pwd.gov.bd/document/tender/Tender_Notice_PDF.pdf","sourceSha256":"ac83dbe966e7233af393ea8b052ef6cac815fe5661895eb2c8c248e0840c1390","sourceDate":null,"sourcePeriod":null,"pdfPages":[1,2],"evidenceType":"procurement_notice","reviewStatus":"selected-facts-reviewed","facts":{"tenderId":"601899","appId":"177873","package":"DPWDC/2021-2022/DINJ/WB-AIIB/WD-14/C","procuringEntity":"Dinajpur PWD Circle","districts":["Panchagarh","Thakurgaon","Nilphamari"],"sourceOfFunds":"Aid or Grant","developmentPartner":"World Bank"},"limitations":["Tender notice is not award, payment, handover or current status evidence."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"cag-shilpakala-par18","title":"Historical Thakurgaon Shilpakala extra-work/payment observation","collectionGroup":"audit","sourceUrl":"https://cag.org.bd/storage/app/media/reports/a469c6dd7931f7cb79a20fe70c806450.pdf","sourceSha256":"73acda24437013934580cf66cf3745ed050fa767b6939379d6c078487dd07930","sourceDate":null,"sourcePeriod":"2005–2006","pdfPages":[1,31],"evidenceType":"attributed_historical_audit_observation","reviewStatus":"selected-facts-reviewed","facts":{"printedPage":26,"paragraph":"18","reportFiscalYear":"2006–2007","paragraphAccountsPeriod":"2005–2006","inspectionDates":"2007-11-20 to2007-11-29","institution":"Thakurgaon PWD Division","asset":"Thakurgaon district Shilpakala Academy building","estimateBDT":"21709444","workOrderBDT":"20624847","paidThroughEighthBillBDT":"29868338","workAmountThroughNinthFinalBillBDT":"32241222","june2007HandReceiptPaymentBDT":"1894000","reportedTotalPaidThroughJune2007BDT":"31762738","auditReportedPaymentAboveContractBDT":"11137891","arithmeticCheck":"31762738 -20624847 =11137891","agencyReply":"Detailed reply would follow review of documents.","auditRecommendation":"Determine responsibility and recover the questioned additional payment to the treasury."},"limitations":["Figures are attributed to a historical audit; original bills and payment-execution records are not held here.","Report cover and paragraph account periods differ and are retained separately.","Current recovery, settlement or subsequent explanation has not been collected.","Final measured-work amount is not the same as the reported paid amount."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"recaptured-FAPAD-P173757-FY2023-24-03","title":"Epidemiological Unit, Civil Surgeon Office, Thakurgaon","collectionGroup":"audit","sourceUrl":"https://documents1.worldbank.org/curated/en/099030925045538576/pdf/P173757-444318cb-bc67-4fe9-8fd3-67a17df6aabf.pdf","sourceSha256":"b463f17d36f846416efdfd99199d9fdd8fb5182dc6c20c555407a82cfcdf7037","sourceDate":null,"sourcePeriod":null,"pdfPages":[30,56,57],"evidenceType":"attributed_historical_audit_observation","reviewStatus":"selected-facts-reviewed","facts":{"package":"DINJ/EP/WB-AIIB/WD-27","paragraph":"03","auditReportedAmountBDT":"1319650","amountMeaning":"Audit-reported payment for unexecuted A/C and CCTV work.","agencyReply":"Equipment purchased and stored for security/painting reasons; installation evidence promised."},"limitations":["Previously reviewed observation retained; no current settlement inferred.","Amounts have different meanings and overlapping contracts; do not aggregate as loss."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"recaptured-FAPAD-P173757-FY2023-24-05","title":"Same epidemiological unit contract","collectionGroup":"audit","sourceUrl":"https://documents1.worldbank.org/curated/en/099030925045538576/pdf/P173757-444318cb-bc67-4fe9-8fd3-67a17df6aabf.pdf","sourceSha256":"b463f17d36f846416efdfd99199d9fdd8fb5182dc6c20c555407a82cfcdf7037","sourceDate":null,"sourcePeriod":null,"pdfPages":[33,34],"evidenceType":"attributed_historical_audit_observation","reviewStatus":"selected-facts-reviewed","facts":{"package":"DINJ/EP/WB-AIIB/WD-27","paragraph":"05","auditReportedAmountBDT":"183497.87","amountMeaning":"Audit-reported price difference after questioned lowest-bid rejection.","agencyReply":"Tender-evaluation clarification promised."},"limitations":["Previously reviewed observation retained; no current settlement inferred.","Amounts have different meanings and overlapping contracts; do not aggregate as loss."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"recaptured-FAPAD-P173757-FY2023-24-11","title":"Thakurgaon General Hospital isolation/ICU component","collectionGroup":"audit","sourceUrl":"https://documents1.worldbank.org/curated/en/099030925045538576/pdf/P173757-444318cb-bc67-4fe9-8fd3-67a17df6aabf.pdf","sourceSha256":"b463f17d36f846416efdfd99199d9fdd8fb5182dc6c20c555407a82cfcdf7037","sourceDate":null,"sourcePeriod":null,"pdfPages":[41,42,61],"evidenceType":"attributed_historical_audit_observation","reviewStatus":"selected-facts-reviewed","facts":{"package":"DPWDC/2021-2022/DINJ/WB-AIIB/WD-14/C","paragraph":"11","auditReportedAmountBDT":"589953","amountMeaning":"Audit-reported liquidated damages not imposed.","agencyReply":"Time extension and penalty processing; documents to follow."},"limitations":["Previously reviewed observation retained; no current settlement inferred.","Amounts have different meanings and overlapping contracts; do not aggregate as loss."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"recaptured-FAPAD-P173757-FY2023-24-13","title":"Epidemiological unit contract delay","collectionGroup":"audit","sourceUrl":"https://documents1.worldbank.org/curated/en/099030925045538576/pdf/P173757-444318cb-bc67-4fe9-8fd3-67a17df6aabf.pdf","sourceSha256":"b463f17d36f846416efdfd99199d9fdd8fb5182dc6c20c555407a82cfcdf7037","sourceDate":null,"sourcePeriod":null,"pdfPages":[44,45,62],"evidenceType":"attributed_historical_audit_observation","reviewStatus":"selected-facts-reviewed","facts":{"package":"DINJ/EP/WB-AIIB/WD-27","paragraph":"13","auditReportedAmountBDT":"354656","amountMeaning":"Audit-reported liquidated damages not imposed.","agencyReply":"Extension approval after penalty; supporting documents promised."},"limitations":["Previously reviewed observation retained; no current settlement inferred.","Amounts have different meanings and overlapping contracts; do not aggregate as loss."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"pirganj-adp-2024-25-reported-receipts","title":"ADP receipts reported","collectionGroup":"council","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-pirganj-thakurgaon/2024/12/cfd5b2ec3d2646f88560b2f7b5a26b3f.pdf","sourceSha256":"7e5ae840217663444e6a49e0a67e24807fabc990af0586aa6401a4f3413cfd52","sourceDate":"2025-06-30","sourcePeriod":"2024-25","pdfPages":[5],"evidenceType":"reported-receipts","reviewStatus":"selected-facts-reviewed","facts":{"publisher":"Office of the Upazila Engineer, Pirganj, Thakurgaon; published by Pirganj Upazila portal","geographicQualification":"Source explicitly identifies Pirganj, Thakurgaon. This is a bounded council ADP report, not district spending.","sourceLocator":"Section 4, bottom summary row, ADP total income column (11)","amountBdt":"10356000","originalAmount":"১,০৩,৫৬,০০০/-","monetaryMeaning":"Reported annual ADP receipts; same number as the already held annual account Form B. Not an additional receipt to add to that source.","stage":"reported-receipts","novelty":"new corroborating source for an existing reported amount"},"limitations":["Reported annual ADP receipts; same number as the already held annual account Form B. Not an additional receipt to add to that source.","Source explicitly identifies Pirganj, Thakurgaon. This is a bounded council ADP report, not district spending."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"pirganj-adp-2024-25-reported-expenditure","title":"ADP expenditure reported","collectionGroup":"council","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-pirganj-thakurgaon/2024/12/cfd5b2ec3d2646f88560b2f7b5a26b3f.pdf","sourceSha256":"7e5ae840217663444e6a49e0a67e24807fabc990af0586aa6401a4f3413cfd52","sourceDate":"2025-06-30","sourcePeriod":"2024-25","pdfPages":[5],"evidenceType":"reported-expenditure","reviewStatus":"selected-facts-reviewed","facts":{"publisher":"Office of the Upazila Engineer, Pirganj, Thakurgaon; published by Pirganj Upazila portal","geographicQualification":"Source explicitly identifies Pirganj, Thakurgaon. This is a bounded council ADP report, not district spending.","sourceLocator":"Section 4, bottom summary row, ADP total expenditure column (12)","amountBdt":"10348163","originalAmount":"১,০৩,৪৮,১৬৩/-","monetaryMeaning":"Reported annual ADP expenditure, not payment-register or bank-settlement verification. This narrower ADP amount must not be subtracted from the broader council development account total.","stage":"reported-expenditure","novelty":"new reviewed reported-expenditure evidence"},"limitations":["Reported annual ADP expenditure, not payment-register or bank-settlement verification. This narrower ADP amount must not be subtracted from the broader council development account total.","Source explicitly identifies Pirganj, Thakurgaon. This is a bounded council ADP report, not district spending."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"pirganj-adp-2024-25-audit-status","title":"Report states audit had not been completed","collectionGroup":"council","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-pirganj-thakurgaon/2024/12/cfd5b2ec3d2646f88560b2f7b5a26b3f.pdf","sourceSha256":"7e5ae840217663444e6a49e0a67e24807fabc990af0586aa6401a4f3413cfd52","sourceDate":"2025-06-30","sourcePeriod":"2024-25","pdfPages":[5],"evidenceType":"source-reported-audit-status","reviewStatus":"selected-facts-reviewed","facts":{"publisher":"Office of the Upazila Engineer, Pirganj, Thakurgaon; published by Pirganj Upazila portal","geographicQualification":"Source explicitly identifies Pirganj, Thakurgaon. This is a bounded council ADP report, not district spending.","sourceLocator":"Section 4, bottom summary row, audit information columns (13–14)","stage":"source-reported-audit-status","originalStatus":"অডিট সম্পাদিত হয়নি","currentAuditStatus":"unknown"},"limitations":["Status applies to the report dated30 June2025; no current settlement or audit-completion inference.","Source explicitly identifies Pirganj, Thakurgaon. This is a bounded council ADP report, not district spending."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"pirganj-adp-2024-25-pond-light","title":"Upazila Parishad pond lighting","collectionGroup":"council","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-pirganj-thakurgaon/2024/12/cfd5b2ec3d2646f88560b2f7b5a26b3f.pdf","sourceSha256":"7e5ae840217663444e6a49e0a67e24807fabc990af0586aa6401a4f3413cfd52","sourceDate":"2025-06-30","sourcePeriod":"2024-25","pdfPages":[3],"evidenceType":"reported-scheme-expenditure-and-progress","reviewStatus":"selected-facts-reviewed","facts":{"publisher":"Office of the Upazila Engineer, Pirganj, Thakurgaon; published by Pirganj Upazila portal","geographicQualification":"Source explicitly identifies Pirganj, Thakurgaon. This is a bounded council ADP report, not district spending.","sourceLocator":"Scheme row beginning Supply of Around pond (Light) of upazila parishad; columns5–7,9–10,12–14","stage":"reported-scheme-expenditure-and-progress","originalProjectName":"Supply of Around pond (Light) of upazila parishad","estimatedValueBdt":"500000","reportedContractValueBdt":"499400","reportedExpenditureBdt":"499400","reportedFinancialProgressPercent":100,"reportedPhysicalProgressPercent":100,"sourceWorkOrderDate":"2025-05-05","sourceWorkStartDate":"2025-05-06","sourceWorkEndDate":"2025-06-05"},"limitations":["A source-reported scheme entry; no tender/package identity, item quantities, measurement, executed payment or independent site verification has been matched.","Source explicitly identifies Pirganj, Thakurgaon. This is a bounded council ADP report, not district spending."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"pirganj-adp-2024-25-sports-footballs","title":"Sports equipment/footballs for educational institutions","collectionGroup":"council","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-pirganj-thakurgaon/2024/12/cfd5b2ec3d2646f88560b2f7b5a26b3f.pdf","sourceSha256":"7e5ae840217663444e6a49e0a67e24807fabc990af0586aa6401a4f3413cfd52","sourceDate":"2025-06-30","sourcePeriod":"2024-25","pdfPages":[3],"evidenceType":"reported-scheme-expenditure-and-progress","reviewStatus":"selected-facts-reviewed","facts":{"publisher":"Office of the Upazila Engineer, Pirganj, Thakurgaon; published by Pirganj Upazila portal","geographicQualification":"Source explicitly identifies Pirganj, Thakurgaon. This is a bounded council ADP report, not district spending.","sourceLocator":"First sports-equipment row immediately after the first tubewell row below pond-lighting; column7 and columns9–10","stage":"reported-scheme-expenditure-and-progress","originalProjectName":"পীরগঞ্জ উপজেলার বিভিন্ন শিক্ষা প্রতিষ্ঠানে খেলাধুলার সামগ্রী/ফুটবল সরবরাহ/বিতরণ।","reportedExpenditureBdt":"200000","reportedFinancialProgressPercent":100,"reportedPhysicalProgressPercent":100,"sourceWorkOrderDate":"2025-04-16","sourceWorkStartDate":"2025-04-18","sourceWorkEndDate":"2025-06-25"},"limitations":["Source says various educational institutions; exact recipients, item quantities and acceptance receipts are not in this reviewed row. Separate nearby sports rows must not be merged on similar wording.","Source explicitly identifies Pirganj, Thakurgaon. This is a bounded council ADP report, not district spending."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"pirganj-adp-2024-25-tubewells-row1","title":"Tubewell installation for poor households in various villages","collectionGroup":"council","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-pirganj-thakurgaon/2024/12/cfd5b2ec3d2646f88560b2f7b5a26b3f.pdf","sourceSha256":"7e5ae840217663444e6a49e0a67e24807fabc990af0586aa6401a4f3413cfd52","sourceDate":"2025-06-30","sourcePeriod":"2024-25","pdfPages":[3],"evidenceType":"reported-scheme-expenditure-and-progress","reviewStatus":"selected-facts-reviewed","facts":{"publisher":"Office of the Upazila Engineer, Pirganj, Thakurgaon; published by Pirganj Upazila portal","geographicQualification":"Source explicitly identifies Pirganj, Thakurgaon. This is a bounded council ADP report, not district spending.","sourceLocator":"First tubewell row immediately below pond-lighting; column7 and columns9–10","stage":"reported-scheme-expenditure-and-progress","originalProjectName":"পীরগঞ্জ উপজেলার বিভিন্ন গ্রামে হত দরিদ্র পরিবারের আঙ্গিনায় নলকূপ স্থাপন।","reportedExpenditureBdt":"200000","reportedFinancialProgressPercent":100,"reportedPhysicalProgressPercent":100,"sourceWorkOrderDate":"2025-04-16","sourceWorkStartDate":"2025-04-18","sourceWorkEndDate":"2025-06-25"},"limitations":["Only the first such row is selected; nearby similarly worded rows are distinct source rows and their identity is unresolved. No household identifiers are transcribed. Number/location/specification of tubewells and acceptance/payment records remain missing.","Source explicitly identifies Pirganj, Thakurgaon. This is a bounded council ADP report, not district spending."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"sadar-form-a-period-conflict","title":"Sadar annual statement labelled FY2024–25: revenue figures repeat a historical statement","collectionGroup":"sadar-payments","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-thakurgaonsadar-thakurgaon/2024/12/be4a3f0ada7d4887904ab20efb6ed234.pdf","sourceSha256":"ef971b2f3888c50dcef6457133f8deb9a0e10984071b66013ed09ffe4af83828","sourceDate":"2025-12-11","sourcePeriod":"2024-2025","pdfPages":[1],"evidenceType":"official-source-reported","reviewStatus":"period-conflict-quarantined","facts":{"headerFiscalYear":"2024-2025","printedPreparationDate":"2025-12-11","reportedRevenueBDT":"21003524.00","reportedExpenditureBDT":"6920063.00","reportedSurplusBDT":"14083461.00","arithmetic":"21003524.00 - 6920063.00 = 14083461.00","periodConflictSourceId":"sadar-bank-page-attachment","periodConflict":"The attachment labelled FY2020–21, prepared 3 December 2021, repeats these totals and selected component figures.","reviewMethod":"Visual PDF transcription corroborated by a second reviewer."},"limitations":["Reported account figures are not independently verified bank/treasury settlements.","Account/fund completeness, opening/closing reconciliation and district totals are not established.","Do not assign these amounts as reliable FY2024–25 expenditure until the repeated-year figures are explained.","Repeated figures can reflect copying, republication or a source error; they do not establish misappropriation."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"sadar-form-b-period-conflict","title":"Sadar development-account figures and carryforward ambiguity","collectionGroup":"sadar-payments","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-thakurgaonsadar-thakurgaon/2024/12/be4a3f0ada7d4887904ab20efb6ed234.pdf","sourceSha256":"ef971b2f3888c50dcef6457133f8deb9a0e10984071b66013ed09ffe4af83828","sourceDate":null,"sourcePeriod":null,"pdfPages":[1,2],"evidenceType":"official-source-reported","reviewStatus":"period-conflict-quarantined","facts":{"reportedADPAllocationReceivedBDT":"7744000.00","reportedDevelopmentResourcesBDT":"19165612.00","revenueSurplusInputBDT":"9421612.00","otherDevelopmentGrantBDT":"2000000.00","arithmetic":"9421612.00 + 7744000.00 + 2000000.00 = 19165612.00","comparisonHeaderAsPrinted":"2022–2023","carryforwardAmbiguity":"The Form B surplus input equals Form A previous-column surplus, not its current-column surplus."},"limitations":["Reported account figures are not independently verified bank/treasury settlements.","Account/fund completeness, opening/closing reconciliation and district totals are not established.","These values also appear in the historical FY2020–21 attachment.","No current-year flow between Form A and Form B is established."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"sadar-form-c-unavailable","title":"Sadar statement explicitly lacks departmental expenditure information","collectionGroup":"sadar-payments","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-thakurgaonsadar-thakurgaon/2024/12/be4a3f0ada7d4887904ab20efb6ed234.pdf","sourceSha256":"ef971b2f3888c50dcef6457133f8deb9a0e10984071b66013ed09ffe4af83828","sourceDate":null,"sourcePeriod":null,"pdfPages":[2],"evidenceType":"official-source-reported","reviewStatus":"selected-facts-reviewed","facts":{"currentPeriodRows":17,"printedAvailability":"পাওয়া যায় নাই","meaning":"Information not obtained/available in this statement; includes an other-department row."},"limitations":["This is an attributed availability statement, not zero departmental spending or district completeness.","The document has the separate period conflict described in the Form A record."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"sadar-adp-report-retained","title":"Sadar FY2024–25 ADP implementation report","collectionGroup":"sadar-payments","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-thakurgaonsadar-thakurgaon/2024/12/e33ae34ecf4f4a5789e9f9714b60e894.pdf","sourceSha256":"c25977d9525fbf9a4f17075b9d5b5613eb3fe84c6729253a129f77f3bee30ba5","sourceDate":"2025-08-10","sourcePeriod":"2024-2025","pdfPages":[1,2,3],"evidenceType":"official-source-reported","reviewStatus":"selected-facts-reviewed","facts":{"coverDate":"2025-08-10","headerFiscalYear":"2024-2025","content":"Scheme descriptions, estimate/contract/expenditure fields, financial/physical progress and completion fields.","reviewDepth":"Cover and table structure visually reviewed; no numeric scheme extraction admitted."},"limitations":["Individual project units, monetary values and quantity/delivery claims require further review.","No payment execution or independent delivery verification is established."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"sadar-historical-period-counterevidence","title":"Historical account attached to the public bank-account page","collectionGroup":"sadar-payments","sourceUrl":"https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-thakurgaonsadar-thakurgaon/2024/12/99bee51bc0aa4fa0b6562d14677e6678.pdf","sourceSha256":"913e091e5999a25412d89bd483ecdaacd6ab7a45e2ae0cc494e452d8900fe057","sourceDate":"2021-12-03","sourcePeriod":"2020-2021","pdfPages":[1],"evidenceType":"official-source-reported","reviewStatus":"period-conflict-quarantined","facts":{"headerFiscalYear":"2020-2021","printedPreparationDate":"2021-12-03","reportedRevenueBDT":"21003524.00","reportedExpenditureBDT":"6920063.00","reportedSurplusBDT":"14083461.00","formBADPBDT":"7744000.00","discoveryParent":"https://thakurgaonsadar.thakurgaon.gov.bd/pages/static-pages/69770c93c4774958d7c02857"},"limitations":["This is an annual account, not the separately indexed December2024 payment register.","The PDF uses broken legacy Bangla fonts; year and selected numeric fields are visually legible.","Its repeated totals are counterevidence to confident attribution of the newer-labelled statement."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false},{"id":"pwd-thakurgaon-driver-overtime-allocation","title":"PWD Thakurgaon driver-overtime allocation for FY2025–26","collectionGroup":"health","sourceUrl":"https://old.pwd.gov.bd/document/allotment/76-2026-2027_002.pdf","sourceSha256":"1cdf387041bfb0929a2b96afc529c167876a00552dde0264688ba49712f26ac1","sourceDate":"2026-02-23","sourcePeriod":"2025-2026","pdfPages":[1,5],"evidenceType":"official-source-reported","reviewStatus":"selected-facts-reviewed","facts":{"documentDate":"2026-02-23","fiscalYearInDocument":"2025-2026","row":94,"institution":"Thakurgaon PWD Division","contractDateAsPrinted":"2025-07-24","service":"Driver overtime, November–December","workers":2,"months":2,"calculatedOvertimeBDT":"40480","allocatedBDT":"40500","reviewMethod":"Manual reading of document title on PDF1 and row94 on PDF5."},"limitations":["Allocation authorization, not actual payment or confirmation that the service was delivered.","The filename contains 2026–2027 while the document expressly says FY2025–26; document text governs this attribution.","Source-reported calculated amount and rounded allocation are distinct; their difference is not a loss."],"verifiedExecutedPaymentsBDT":null,"independentCompletionVerified":false,"aggregationEligible":false}],"counts":{"selectedReviewedRecords":24,"distinctSourceDocuments":10,"newExecutedPayments":0,"independentInspections":0},"limitations":["Selected reviewed excerpts, not all collected documents or a complete district account.","Reported receipts, expenditure, contract values, allocations and audit observations have different meanings and must not be added together.","Historical observations preserve agency replies where held; current settlement remains unknown.","Period-conflict records remain quarantined from account totals. Raw source files are not republished."]}