The auditor of Monno Agro & General Machinery Limited has given the following "Qualified Opinion" paragraph in the audit report of the Company prepared for the year ended on June 30, 2020. Qualified Opinion: As disclosed in note # 12.05, the company has shown Tk. 1,238,062 as liabilities for WPF & WWF which includes prior years amount of TK. 891,923 that has not been paid by the company to the Fund. (cont.)