{
  "schemaVersion": 1,
  "version": "2026-10-06-v1",
  "id": "thakurgaon-sugar-mills",
  "areaId": "thakurgaon",
  "placeId": "institution-thakurgaon-sugar-mills",
  "recordIds": [],
  "href": "/thakurgaon/stories/thakurgaon-sugar-mills",
  "title": {
    "bn": "ঠাকুরগাঁও সুগার মিলস: ছয় বছরের টাকার হিসাব",
    "en": "Thakurgaon Sugar Mills: six years of financial records"
  },
  "summary": {
    "bn": "নিরীক্ষিত প্রতিবেদনে মিলের লোকসান, নগদ প্রবাহ ও নিরীক্ষকের প্রশ্ন—সঙ্গে পরের উত্তর পেতে প্রয়োজনীয় নথি।",
    "en": "Losses, cash flows and the auditor’s concerns, with the records needed to establish what happened next."
  },
  "reviewedOn": "2026-10-06",
  "scope": "institution",
  "coverage": {
    "bn": "২০১৯–২০ থেকে ২০২৪–২৫ অর্থবছরের ছয়টি প্রতিবেদন থেকে নির্বাচিত তথ্য। এটি মিলের হিসাব; জেলার উন্নয়ন বাজেট বা পৃথক প্রকল্পের বিল নয়।",
    "en": "Selected facts from six reports, FY2019–20 to FY2024–25. These are the mill’s accounts, not the district development budget or individual project bills."
  },
  "interpretation": {
    "bn": "লোকসান আর নগদ অর্থের চলাচল আলাদা হিসাব। অর্থায়ন থেকে নগদ আসা মানেই সরকারি অনুদান নয়। বছরের শেষের নগদ স্থিতি আজকের ব্যবহারযোগ্য টাকা নয়। এই অঙ্কগুলো যোগ করে মোট সরকারি খরচ বা দুর্নীতির পরিমাণ পাওয়া যায় না।",
    "en": "Accounting loss and cash movement are different measures. Financing cash is not necessarily a government grant. Year-end cash is not today’s available money. Adding these figures does not produce total public spending or an amount of corruption."
  },
  "methodNote": {
    "bn": "প্রতি বছরের নিজস্ব প্রতিবেদনের চলতি বছরের কলাম রাখা হয়েছে। পরে প্রকাশিত তুলনামূলক কলামে কিছু এক টাকার পার্থক্য আছে; এখানে পুনর্গণনা করে মূল অঙ্ক বদলানো হয়নি। সব পাতা পূর্ণাঙ্গভাবে নিরীক্ষা করা হয়নি।",
    "en": "Each year uses the current-year column of its own report. Some later comparative columns differ by one taka; original figures have not been silently recalculated. This is a review of selected pages, not a complete independent audit."
  },
  "sources": [
    {
      "id": "sugar-mills-2024-25",
      "title": {
        "bn": "ঠাকুরগাঁও সুগার মিলস: নিরীক্ষিত আর্থিক বিবরণী 2024-25",
        "en": "Thakurgaon Sugar Mills: audited financial statements 2024-25"
      },
      "url": "https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-mof/2026/2/ae1b8d88-f038-4ab1-a130-01c4903765d8.pdf",
      "sha256": "8863d6c98a4e052e587336c6d8d5a46032a1030a7d537eac82f25e5688b2c7f4",
      "pageCount": 42,
      "reviewedPages": [
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        2,
        14
      ],
      "financialYear": "2024-25",
      "yearBasis": "Printed cover and statement heading",
      "metadataYearCorrected": false,
      "reviewMethod": "Retained PDF hash verified, text used to locate statements, rendered pages read visually; selected facts only, not a full independent audit.",
      "privacyDecision": "Publish selected organisational financial facts and the government-hosted source link; do not republish the full PDF or scans containing signatures/contact details."
    },
    {
      "id": "sugar-mills-2023-24",
      "title": {
        "bn": "ঠাকুরগাঁও সুগার মিলস: নিরীক্ষিত আর্থিক বিবরণী 2023-24",
        "en": "Thakurgaon Sugar Mills: audited financial statements 2023-24"
      },
      "url": "https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-mof/2024/12/057dc20972594da394da72a089c5eb34.pdf",
      "sha256": "5085a4a594561f43c191ef327ee6b3016be75794d472f98e1fac648589ff7e96",
      "pageCount": 36,
      "reviewedPages": [
        1,
        11
      ],
      "financialYear": "2023-24",
      "yearBasis": "Printed cover and statement heading",
      "metadataYearCorrected": false,
      "reviewMethod": "Retained PDF hash verified, text used to locate statements, rendered pages read visually; selected facts only, not a full independent audit.",
      "privacyDecision": "Publish selected organisational financial facts and the government-hosted source link; do not republish the full PDF or scans containing signatures/contact details."
    },
    {
      "id": "sugar-mills-2022-23",
      "title": {
        "bn": "ঠাকুরগাঁও সুগার মিলস: নিরীক্ষিত আর্থিক বিবরণী 2022-23",
        "en": "Thakurgaon Sugar Mills: audited financial statements 2022-23"
      },
      "url": "https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-mof/2024/12/95914db38cc84ca99819d188ec6a080e.pdf",
      "sha256": "240a6867bce8e5e67d68d473d5fdcd385ee59546ace5f96a5186b0ec059744e7",
      "pageCount": 45,
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      "financialYear": "2022-23",
      "yearBasis": "Printed cover and statement heading",
      "metadataYearCorrected": false,
      "reviewMethod": "Retained PDF hash verified, text used to locate statements, rendered pages read visually; selected facts only, not a full independent audit.",
      "privacyDecision": "Publish selected organisational financial facts and the government-hosted source link; do not republish the full PDF or scans containing signatures/contact details."
    },
    {
      "id": "sugar-mills-2021-22",
      "title": {
        "bn": "ঠাকুরগাঁও সুগার মিলস: নিরীক্ষিত আর্থিক বিবরণী 2021-22",
        "en": "Thakurgaon Sugar Mills: audited financial statements 2021-22"
      },
      "url": "https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-mof/2024/12/3494b5cc1a4a4ede9e240b8e32630e62.pdf",
      "sha256": "af0b41ba55281ddcb10fd0444c2ceb9c314b2cf2f0045fd074194a4ec96191eb",
      "pageCount": 32,
      "reviewedPages": [
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      "financialYear": "2021-22",
      "yearBasis": "Printed cover and statement heading",
      "metadataYearCorrected": false,
      "reviewMethod": "Retained PDF hash verified, text used to locate statements, rendered pages read visually; selected facts only, not a full independent audit.",
      "privacyDecision": "Publish selected organisational financial facts and the government-hosted source link; do not republish the full PDF or scans containing signatures/contact details."
    },
    {
      "id": "sugar-mills-2020-21",
      "title": {
        "bn": "ঠাকুরগাঁও সুগার মিলস: নিরীক্ষিত আর্থিক বিবরণী 2020-21",
        "en": "Thakurgaon Sugar Mills: audited financial statements 2020-21"
      },
      "url": "https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-mof/2024/12/57b02f3ffc704f6d82f58071f56f945c.pdf",
      "sha256": "7632716914139f96e5abc6b45a339282b6d22bc66f06605ff214db22700bfabf",
      "pageCount": 16,
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      "financialYear": "2020-21",
      "yearBasis": "Printed cover and statement heading",
      "metadataYearCorrected": true,
      "reviewMethod": "Retained PDF hash verified, text used to locate statements, rendered pages read visually; selected facts only, not a full independent audit.",
      "privacyDecision": "Publish selected organisational financial facts and the government-hosted source link; do not republish the full PDF or scans containing signatures/contact details."
    },
    {
      "id": "sugar-mills-2019-20",
      "title": {
        "bn": "ঠাকুরগাঁও সুগার মিলস: নিরীক্ষিত আর্থিক বিবরণী 2019-20",
        "en": "Thakurgaon Sugar Mills: audited financial statements 2019-20"
      },
      "url": "https://objectstorage.ap-dcc-gazipur-1.oraclecloud15.com/n/axvjbnqprylg/b/V2Ministry/o/office-mof/2024/12/1dfb15b3a1744180a3f44ee6875427f7.pdf",
      "sha256": "1fa33abb502c42c9a02d5c6e1e75836e90bb38c1b4f2e8722ed50d7675336ca7",
      "pageCount": 34,
      "reviewedPages": [
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      ],
      "financialYear": "2019-20",
      "yearBasis": "Printed cover and statement heading",
      "metadataYearCorrected": true,
      "reviewMethod": "Retained PDF hash verified, text used to locate statements, rendered pages read visually; selected facts only, not a full independent audit.",
      "privacyDecision": "Publish selected organisational financial facts and the government-hosted source link; do not republish the full PDF or scans containing signatures/contact details."
    }
  ],
  "years": [
    {
      "financialYear": "2024-25",
      "periodStart": "2024-07-01",
      "periodEnd": "2025-06-30",
      "sourceId": "sugar-mills-2024-25",
      "sourcePage": 14,
      "printedPage": 13,
      "currency": "BDT",
      "sourceUnit": "taka",
      "values": {
        "netLossAfterTax": "-504658353",
        "operatingCashFlow": "-995709659",
        "investingCashFlow": "-26713677",
        "financingCashFlow": "1041274954",
        "closingCashBalance": "94731044"
      }
    },
    {
      "financialYear": "2023-24",
      "periodStart": "2023-07-01",
      "periodEnd": "2024-06-30",
      "sourceId": "sugar-mills-2023-24",
      "sourcePage": 11,
      "printedPage": 10,
      "currency": "BDT",
      "sourceUnit": "taka",
      "values": {
        "netLossAfterTax": "-440393694",
        "operatingCashFlow": "-654184991",
        "investingCashFlow": "-57659602",
        "financingCashFlow": "674316187",
        "closingCashBalance": "75879427"
      }
    },
    {
      "financialYear": "2022-23",
      "periodStart": "2022-07-01",
      "periodEnd": "2023-06-30",
      "sourceId": "sugar-mills-2022-23",
      "sourcePage": 11,
      "printedPage": 10,
      "currency": "BDT",
      "sourceUnit": "taka",
      "values": {
        "netLossAfterTax": "-494851766",
        "operatingCashFlow": "-579883167",
        "investingCashFlow": "170016931",
        "financingCashFlow": "487777405",
        "closingCashBalance": "113407832"
      }
    },
    {
      "financialYear": "2021-22",
      "periodStart": "2021-07-01",
      "periodEnd": "2022-06-30",
      "sourceId": "sugar-mills-2021-22",
      "sourcePage": 9,
      "printedPage": null,
      "currency": "BDT",
      "sourceUnit": "taka",
      "values": {
        "netLossAfterTax": "-630139170",
        "operatingCashFlow": "-240478789",
        "investingCashFlow": "-21946732",
        "financingCashFlow": "269971078",
        "closingCashBalance": "35496664"
      }
    },
    {
      "financialYear": "2020-21",
      "periodStart": "2020-07-01",
      "periodEnd": "2021-06-30",
      "sourceId": "sugar-mills-2020-21",
      "sourcePage": 11,
      "printedPage": null,
      "currency": "BDT",
      "sourceUnit": "taka",
      "values": {
        "netLossAfterTax": "-959823930",
        "operatingCashFlow": "-716677965",
        "investingCashFlow": "-6423347",
        "financingCashFlow": "748637861",
        "closingCashBalance": "27951107"
      }
    },
    {
      "financialYear": "2019-20",
      "periodStart": "2019-07-01",
      "periodEnd": "2020-06-30",
      "sourceId": "sugar-mills-2019-20",
      "sourcePage": 10,
      "printedPage": 8,
      "currency": "BDT",
      "sourceUnit": "taka",
      "values": {
        "netLossAfterTax": "-683441826",
        "operatingCashFlow": "-437420062",
        "investingCashFlow": "-7598733",
        "financingCashFlow": "446186218",
        "closingCashBalance": "2414559"
      }
    }
  ],
  "concerns": [
    {
      "id": "stored-materials",
      "title": {
        "bn": "দীর্ঘদিন অব্যবহৃত মজুদের মূল্য",
        "en": "Valuation of long-unused materials"
      },
      "reportedAmountBdt": "18529658",
      "accountingDate": "2025-06-30",
      "sourceId": "sugar-mills-2024-25",
      "sourcePage": 2,
      "findingType": "auditor-qualified-opinion",
      "summary": {
        "bn": "নিরীক্ষক বলেছেন, PEC-এর কিছু উপকরণ কয়েক বছর ব্যবহার হয়নি এবং অবস্থা খারাপ হয়েছে; মজুদের হিসাবে মূল্য সমন্বয় বা অবলোপন করা হয়নি।",
        "en": "The auditor reports that PEC materials had been unused for years and had deteriorated, without a corresponding inventory adjustment or write-down."
      },
      "needed": {
        "bn": "মজুদের পরিদর্শন ও মূল্যায়ন প্রতিবেদন, পরবর্তী হিসাব-সমন্বয় এবং ব্যবস্থাপনার জবাব।",
        "en": "Stock inspection and valuation reports, subsequent accounting adjustments and management’s response."
      },
      "currentResolution": "unknown"
    },
    {
      "id": "fixed-assets",
      "title": {
        "bn": "ব্যবহৃত স্থায়ী সম্পদের হিসাব",
        "en": "Accounting for fixed assets still in use"
      },
      "reportedAmountBdt": null,
      "accountingDate": "2025-06-30",
      "sourceId": "sugar-mills-2024-25",
      "sourcePage": 2,
      "findingType": "auditor-qualified-opinion",
      "summary": {
        "bn": "নিরীক্ষক স্থায়ী সম্পদ পুনর্মূল্যায়ন না করা এবং সম্পূর্ণ অবচয় হওয়া কিছু সম্পদ ব্যবহার চলার বিষয়টি তুলেছেন। এই আপত্তির আলাদা টাকার অঙ্ক এখানে নেই।",
        "en": "The auditor raises the lack of revaluation and continued use of some fully depreciated assets. This concern has no separate monetary amount on this page."
      },
      "needed": {
        "bn": "সম্পদ নিবন্ধন, বর্তমান ব্যবহার ও অবস্থা, মূল্যায়ন এবং অবচয় নীতির পর্যালোচনা।",
        "en": "The asset register, condition and use records, valuation and a review of depreciation policy."
      },
      "currentResolution": "unknown"
    },
    {
      "id": "provident-fund",
      "title": {
        "bn": "ভবিষ্য তহবিলে অর্থ স্থানান্তর",
        "en": "Transfers to the provident fund"
      },
      "reportedAmountBdt": "112150547",
      "accountingDate": "2025-06-30",
      "sourceId": "sugar-mills-2024-25",
      "sourcePage": 2,
      "findingType": "auditor-qualified-opinion",
      "summary": {
        "bn": "নিরীক্ষকের প্রতিবেদনে ভবিষ্য তহবিলের চাঁদা তহবিলে স্থানান্তর না হওয়ার কথা এবং চলতি দায়ে প্রদর্শিত মোট অঙ্ক উল্লেখ আছে। অঙ্কটি সেই প্রতিবেদনের তারিখের।",
        "en": "The auditor reports contributions not transferred to the provident fund and a total recorded in current liabilities. This is the report’s dated finding."
      },
      "needed": {
        "bn": "পরবর্তী ব্যাংক স্থানান্তরের প্রমাণ, তহবিলের ব্যাংক হিসাবের মিল এবং ব্যবস্থাপনার জবাব।",
        "en": "Subsequent bank-transfer evidence, the fund’s bank reconciliation and management’s response."
      },
      "currentResolution": "unknown"
    }
  ],
  "concernScope": {
    "bn": "২০২৪–২৫ প্রতিবেদনের পিডিএফ পৃষ্ঠা ২-এ শর্তযুক্ত নিরীক্ষা মতামতের তিনটি বিষয়। এগুলোর বর্তমান নিষ্পত্তি সম্পর্কে এখানে প্রমাণ নেই; এগুলো দুর্নীতির রায় নয়।",
    "en": "Three matters in the qualified audit opinion on PDF page 2 of the 2024–25 report. Their present resolution is not established here; they are not a verdict of corruption."
  }
}