Safety Net and Skill Development Project Ministry of Agriculture and Food Security PROJECT GRANT NO. IDA 5284 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED 31ST MARCH 2019 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 Contents 1. PROJECT INFORMATION AND OVERALL PERFORMANCE...........................................................ii 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES...........................-.......................vi 3. REPORT OF THE INDEPENDENT AUDITORS ON THE SAFETY NET AND SKILLS D EV ELO PM EN T PR O JEC T .....................................................................................................................7 4. STATEMENT OF RECEIPTS & PAYMENTS FOR THE NINE MONTHS PERIOD ENDED 31ST M A R C H 20 19........................................................................................................................ ................9 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 31ST MARCH 2019.....R.1..........10 6. STATEMENT OF CASHFLOWS FOR THE NINE MONTHS PERIOD ENDED 31 ST MARCH 2019.. 11 7. STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS (CUMULATIVE).............12 8. NOTES TO THE FINANCIAL STATEM ENTS.............................................-....................................... 13 9, A N N E X ESEE......................... ....................................... ..............................................................2 1 1 Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 1. PROJECT INFORMATION AND OVERALL PERFORMANCE 1.1. Name and registered office The project Official name is Safety Net and skill Development Project (SNSDP). The Project is located in the Ministry of Agriculture and Food Security Ministry Complex-Juba South Sudan. Objective: To provide access to income opportunities and temporary employment to the poor and vulnerable and put in place building blocks for a social protection system. Address: Project Implementation Unit (PRJ) Ministry of Agriculture and Food Security (MAFS) Ministries Complex - Juba Republic of South Sudan Contacts: Telephone: (+211 938161 952) 1.2. Project information Project Start Date: 21P Dee, 2013 Project End Date: 28' February, 2019 Project closure grace period 4 months ( 28th February 2019 to 28 June 2019) Project Manager: Mr. Luka Kiwanuka Project Sponsor: International Development Association (IDA) 1.3. Project Overview Line Ministry The project is under the supervision of Ministry of Agriculture and Food Security (MAFS). Project number P 143917 Strategic goals of the The strategic goals of the project are as follows: project (i) Provide access to income opportunities and temporary employment to the poor -and vulnerable and put in place building blocks for a social protection system. Achievement of The project management aims to achieve the goals through the following means: strategic goals (i) Engagement of the implementing partners (ii) Coordination and supervision of technical implementation of the project activities. Other important Nearly two years after independent South Sudan found itself in a volatile 2 Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 background information situation, facing formidable developmental challenges. The IDA identified the of the project importance of social protection and initiated the Safety Net and Skills Development Project in order to achieve country's developmental objectives. The project was established courtesy of a Grant Agreement to IDA 5284, entered between the Government of South Sudan and the International Development Association, and is implemented by the Ministry of Agriculture and Food Security, Ministry of Labour, Public Service and Human Resource Development and the Ministry of Gender, Child and Social Welfare. Current situation that The project was formed to intervene in the following areas: the project was formed (i) supporting social protection system and capacity building to intervene (ii) provision of income to youths,and women from poor households (iii) provide youth from poor and vulnerable households with access to livelihood opportunities Project duration The initial implementation period was from 21i' Jun 2013 to 31 Dec 2017. However, due to insecurity that interrupted the project activities, a decision was taken to extend the implementation period to 31" December 2018. Eventually, another final extension was granted so as to end the project on 28h February 2019 1.4. Bankers The following are the bankers for the current year: (i) USD Account Stanbic Bank West Yat Branch (ii) SSP Account Stanbic Bank West Yat Branch 1.5. Auditors The project is audited by South Sudan National Audit Chamber with the support of Audit Consultants. 1.6. Roles and Responsibilities Distribution of roles and responsibilities is as tabulated below; Names Title designation Key qualification Responsibilities Dr. John Ogoto Undersecretary Overseeing project Kanisio activities George Leiu Lugor Project Coordinator Extension Supervisor/Coordinator Management of the Luka Kiwanuka Project Manager Crop Scientist proj ect Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 1.7. Funding summary The initial Project duration was from 13' Nov 2014 to 30"' Dec 2017 with an approved budget of SDR 14,000,000 (US$ 21,000,000). A first extension was granted to 31 December 2018 and 2nd extension to 28 February 2019. The project's fnding summary is highlighted in the table below: Donor Amount received to Undrawn balance to date Commitment date April 30, 2019 March 31, 2019 USD USD USD A B C=A-B International Development Assoiati .L21,000,000 19,378,553 1,621,447 Association (IDA) -Loan 5284 Total 21,000,000 19,378,553 1,621,447 1.8. Summary of Overall Project Performance: As at 31" March 2019, a cumulative of US$19.4n had been disbursed to the project representing a disbursement rate of over 92.3%. In the nine months ended 31 March 2019, USS7.7 was disbursed in comparison to USS9.1m in the FY2018/19. During this period, the project implementation had peak momentum in the six (6) locations with 36,285 households registered where UNOPS was implementing while AAH-I had an additional new 6,140 households in Juba for the year 2018/2019, bring the total beneficiary households reached by the project to 53,290 since its start in 2016 The cumulative total workdays created since the start of the project in Juba were 1,020,339 whereas those under UNOPS generated 2,795,801 The total workdays created since the start of the project adds up to 4,032,670 and wages transferred amounting to $10,888,684. Identified project implementation challenges a) Budget deficits: The project budget did not cover a number of critical issues, which include field operations, some personnel, tools and their transportation and increase in the number of households from 35,000 to 35,267 iv Safety Net and Skills Developnent Project Reports and Financial Statem ents For the Nine months ended March 31, 2019 b) Delayed implementation particularly in six locations out of the total locations where UNOPS is working as compared to the project period. c) Seasonal changes: There was also no budget for transportation and the seasonality issue further compounded this (start of the rains hence road delivery d) MIS glitches: For the majority of the M&E activities the MIS was required, however due to a number of I, issues the system always experienced many glitches, which resulted in the slow payment of households, which came in since procurement for six locations out of the total locations was delayed. e) Internet and power challenges: Coupled with the above internet connectivity issues and availability hampered the payment processes in a great way. V Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES The Undersecretary for the Ministry of Agriculture and Food Security and the Project Coordinator for the Safety Net and Skill Development Project (SNSDP) are responsible for the preparation and presentation of the Project's financial statements, which give a true and fair view of the state of affairs of the Project for and as at the end of the nine months ended March 31, 2019. This responsibility includes: (i) maintaining adequate financial management arrangement and ensuring that these continue to be effective throughout the reporting period; (ii) maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Project; (iii) designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of the financial statement, and ensuring that they are free from material misstatements, whether due to error or fraud; (iv) safeguarding the assets of the Project; (v) selecting and applying appropriate accounting policies; and (vi) making accounting estimates that are reasonable in the circumstances. The Undersecretary for the Ministry of Agriculture and Food Security and the Project Coordinator for the Safety Net and Skills Development Project accept responsibility for the Project's financial statements, which have been prepared on the Cash Basis Method of Financial Reporting, using appropriate accounting policies in accordance with International Public Sector Accounting Standards. The Undersecretary for the Ministry of Agriculture and Food Security and the Project Coordinator for The Safety Net and Skills Development Project are of the opinion that the Project's financial statements give a true and fair view of the state of Project's transactions during the nine months ended March 31, 2019, and of the Project's financial position as at that date. The Undersecretary for the Ministry of Agriculture and Food Security and the Project Coordinator for Safety Net and Skills Development Project further confirm the completeness of the accounting records maintained for the Project, which have been relied upon in the preparation of the Project financial statements as well as the adequacy of the systems of internal financial control. The Undersecretary for the Ministry of Agriculture and Food Security and the Project Coordinator for The Safety Net and Skills Development Project confirm that the Project has complied fully with applicable Government Regulations and the terms of external financing covenants, and that Project funds received during the financial year/period under audit were used for the eligible purposes for which they were intended and were properly accounted for. Approval of the Project financial statements The Project financial statements were approved by the Undersecretary for the Ministry of Agriculture and Food Security and the Project Coordinator for Safety Net and Skills Development Project on this .................... 2019 and signed by them. Undersecretary oject Coordinator Date Date i Vi Safety Net and SIills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 3. REPORT OF THE INDEPENDENT AUDITORS ON THE SAFETY NET AND SKILLS DEVELOPMENT PROJECT REPORT ON FINANCIAL STATEMENTS We have audited the accompanying financial statements of Safety Net and Skills Development Project, set out on pages 1 to 22 which comprise the statement of receipts and payments for the 9 month financial period ended March 31, 2019, and a summary of significant accounting policies and other explanatory notes. Responsibility for the Financial Statements The Undersecretay for the Ministry of Agriculture and Food Security and the Project Coordinator for Safety Net and Skills Development project are responsible for the preparation and fair presentation of these financial statements in accordance with International Public Sector Accounting Standards (IPSAS). This responsibility includes designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies, and making accounting estimates that are reasonable in the circumstances, Auditor's Responsibility Our responsibility is to express an independent opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves perforning procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depended on our professional judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we considered the internal controls relevant to the company's preparation and fair presentation of the financial statements in order to design audit procedures that were appropriate in the circumstances, but not for the purpose of expressing an opinion on the company's internal controls. An audit also includes evaluating the appropriateness of accounting polices used and the reasonableness of accounting estimates made by the management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In my opinion, the financial statements present fairly, in all material respects, the financial position of the Project as at 3l1t March, 2019, and the results of its operations, changes in its net debt, and its cash flows for the 9 month period then ended in accordance with International Public Sector Accounting Standards. 7 Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 Emphasis of Matter During the project life cycle, the PMU entered into and executed a contract with the United Nations Office for Project Services (UNOPS) for implementation of the Public Works component in the project. As at the date of this audit report, an amount of USD 11,279,043 had been disbursed to the Implementing Partner (UNOPS) for various activities under the contract (USD 5,181,609 in the current 9-month period). However, as at the date of this report, UNOPS was yet to submit an audited report pertaining to the funds advanced to them. We were also not able to obtain any supporting documentation relating to all the funds advanced to them. My opinion is not modified with respect to this matter. REPORT ON PROJECT PERFORMANCE AND VALUE FOR MONEY ACHIEVEMENT Based on our audit, we report that nothing came to our attention to indicate substantial non-achievement of value for money objectives. However, we identified a few minor cases of non-achievement of value for money objectives, which have been included in our separate Management Letter to the Undersecretary for the Ministry of Agriculture and Food Security and the Project Coordinator. REPORT ON COMPLIANCE WITH APPLICABLE LAWS AND REGULATIONS Based on our audit, we report that nothing came to our attention to indicate substantial non-compliance with applicable laws and regulations, as well as essential external financing covenants. However, we identified a few minor cases of non-compliance, which have been included in our separate Management Letter to the Undersecretary for the Ministry of Agriculture and Food Security and the Project Coordinator. REPORT ON CONTRACTS WITH DEBARRED FIRMS Based on our audit, we report that nothing came to our attention to indicate that debarred firms, both by the government and external financiers, were awarded any contracts under the Project during the financial year/period under review. Auditor General, REPUBLIC OF SOUTH SUDAN DATE 8 Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 4. STATEMENT OF RECEIPTS & PAYMENTS FOR THE NINE MONTHS PERIOD ENDED 31ST MARCH 2019 Cumulative to 2018/19 2017/18 Date Receipts Notes US$ USS US$ Transfer from IDA 5284 8.2 7,722,343 9,111,937 19,378,553 Total Receipts 7,722,343 9,111,937 19,378,553 Project Expenditure by Category Category 2: Goods, Works, consulting & non Consulting Services 8.3 7,747,848 3,097,444 13,282,770 Total Expenditure 7,747,848 3,097,444 13,282,770 Surplus / (Deficit) for the Year (25,505) 6,014,493 6,095,783 The accounting policies and explanatory notes to these financial statements are an integral part of the financial statements, Undersecretary ject Coordinator Date Date 9 Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 31ST MARCH 2019 2018/19 2017/18 Financial Assets Notes US$ US$ Cash and Cash Equivalents Bank Balances 8.4.1 13,455 18,559 Cash Balances - 152 Imprests and Advances 8.4.2 6,082,328 6,102,577 6,095,783 6,121,288 REPRESENTED BY: Cash and cash equivalents b/fwd 8.4 6,121,288 106,796 Surplus/Deficit for the year (25,505) 6,014,492 NET FINANCIAL POSITION 6,095,783 6,121,288 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The financial statements were approved and signed by: Undersecretary -roject Coordinator Date OfSob Date'~ 10 Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 6. STATEMENT OF CASHFLOWS FOR THE NINE MONTHS PERIOD ENDED 31ST MARCH 2019 Statement of Cash Flows 2018/19 2017/18 Notes US$ US$ Receipts for operating income: Proceeds from IDA 5284 8.2 7,722,343 9,111,937 Payment from Operating Expense by Category Goods, Works, Consulting, consulting Operating cost and 8.3 (7,747,848) (3,097,445) Trainings Net Cash Flow from Operating Expense (25,505) 6,014,492 Cash Flow from Investing Activities Acquisition of Assets/Interest earned 0 0 Net Cash Flow from Investing Activities 0 0 Cash flow from Borrowing Activities Acquisition of Assets/Interest earned 0 0 Net Cash flow from Borrowing Activities 0 0 Net Increase/ Decrease in Cash and Cash Equivalent (25,505) 6,014,492 Add: Opening Balance 6,121,288 106,796 Cash and Cash Equivalent at the end of period 8.4 6,095,782 6,121,288 11 Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 7. STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS (CUMULATIVE) Actual on Receipts/Payments Original Adjustm i Final Comparable % Item Budget ents Budget Basis Variance Variance A B C=(A+B) D E=(D-C) F=(E/C)% Receipts Transfer from IDA 5284 21,000,000 - 21,000,000 19,378,553 (1,621,447) -7.72% Total Receipts 21,000,000 - 21,000,000 19,378,553 (1,621,447) Payments Category 2 21,000,000 - 21,000,000 19,365,098 (1,634,902) -7.79% Total Payments 21,000,000 - 21,000,000 19,365,098 (1,634,902) Note: The significant budget utilisation/performance differences in the last columnn are explained in Annex B (note 9.5) to these financial statements. Undersecretary Preir ordinator Date Date 12 Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 8. NOTES TO THE FINANCIAL STATEMENTS The principal accounting policies adopted in the preparation of these financial statements are set out below: 8.1. STATEMENT OF COMPLIANCE AND BASIS OF PREPARATION The financial statements have been prepared in accordance with and comply with International Public Sector Accounting Standards (IPSAS) with particular emphasis on Cash Basis Financial Reporting under the Cash Basis of Accounting. The financial statements are presented in United States Dollars, which is the functional and reporting currency of the Project and all values are rounded to the nearest one Dollar. The accounting policies adopted have been consistently applied to all of the years presented. The financial statements have been prepared on the cash basis following the Government's standard chart of accounts. The cash basis of accounting recognises transactions and events only when cash is received or paid out by the Project. i. Recognition of revenue and expenses The Project recognises all revenues from the various sources when the event occurs and the related cash has actually been received by the Project. In addition, the Project recognises all expenses when the event occurs and the related cash has actually been paid out by the Project. ii. In-kind donations In-kind donations are contributions made to the Project in the form of actual goods and/or services rather than in money or cash terms. These donations may include vehicles, equipment or personnel services, Where the financial value of in-kind donations can be reliably determined, the Project includes such value in the statement of receipts and payments both as revenue and as an expense in equal and opposite amounts; otherwise, the donation is not recorded. iii. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call and highly liquid investments with an original maturity of three months or less, which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. Bank account balances include amounts held at the Central Bank of South Sudan and/or at various commercial banks at the end of the financial year/period. For the purposes of these financial statements, cash and cash equivalents also include short term cash imprests and advances to authorised public officers and/or institutions which had not been surrendered or accounted for at the end of the financial year/period. 13 Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 SIGNIFICANT ACCOUNTING POLICIES (Continued) iv. Pending bills Pending bills consist of unpaid liabilities at the end of the financial year/period arising from contracted goods or services during the year/period or in past years/periods. As pending bills do not involve the payment of cash in the reporting period, they are simply disclosed as an Annex to the financial statements. When the pending bills are finally settled, such payments are included in the statement of receipts and payments in the year in which the payments are made. v. Budget The budget is developed on the same accounting basis (cash basis), the same accounts, classification basis, and for the same period as the financial statements. The Project's budget was approved as required by Law and regulations issued by the Ministry of Finance and Economic Planning, as well as by the participating development partners, as detailed in the Government of South Sudan Budget Printed Estimates for the year. A high-level assessment of the Project's actual performance against the comparable budget for the financial year/period under review has been included in an annex to these financial statements. vi. Exchange rate differences The accounting records are maintained in United States Dollars, which is the main currency used for major payments under the Project. A smaller percentage of payments are however made in the South Sudanese Pound (SSP). Those transactions are converted into the United States Dollars using the exchange rates prevailing at the dates of the transactions. Any foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in the local currency are recognised in the statements of receipts and payments. vii. Comparative figures Where necessary comparative figures for the previous financial year/period have been amended or reconfigured to conform to the required changes in financial statement presentation. viii. Subsequent events There have been no events subsequent to the financial year/period end with a significant impact on the financial statements for the nine months ended March 31, 2019 14 1 Safety Net and Skills Development Project Reports and Financial Statenents For the Nine months ended March 31, 2019 8.2. PROCEEDS FROM DOMESTIC AND FOREIGN GRANT During the 9 months period, 1 July 2018 to 31 March 2019 the project received funding from Development Partner in form of Loans as below; IDA GRANT NO 5284 Grants Grants Total amount in USD Date recelved Are 1o ecived eerc as rreceived as Application No rcidin direet cash FY 2018/19 FY 2017/18 US$ i US$ Us$ US 30-Sep-18 SNSDP NO 49 - 2018 39,700.44 39,700 44 30-Sep-18 SNSDP WA 51 183,480.051 183,480,05 30-Sep-18 SNSDP WA 52 3500.00 3,500.00 30-Sep-18 SNSDP WA 53 3,500.00 3,500.00 30-Sep-18 SNSDP WA 54 86,754.06 86,754.06 30-Sep-18 SNSDP WA 55 11,000.00 11,000.00 30-Sep-18 SNSDP WA 56 3,500 00 3,500.00 30-Sep-18 SNSDP WA 57 3, 50000 3,500.00 30-Sep-18 SNSDP WA 58 12p216.00 12,216.00 30-Sep-18 SNSDP WA 59 100272.91 100,272.91 30-Sep-18 SNSDP WA 60 27,700.00 27,700.00 30-Sep-18 SNSDPWA61 16,500.00 16,500.00 30-Sep-18 SNSDPWA62 5,500.00 5,500.00 30-Sep-18 | SNSDP WA 63 23,530.40 23,53040 30-Sep-18 SNSDP WA 64 8,000.00 8,000.00 -...s.-.-.-.-.-.-. .-... . 30-Sep-18 i SNSDP WA 65 81,169.11 - 81,169.11 30-Sep-18 SNSDP WA 66 18,000.00 18,000.00 30-Sep-18 SNSDP WA 67 5,500 001 5,500.00 30-Sep-18 SNSDP WA 68 44000000 4,000.00 30-Sep-18 SNSDP WA 69 3,500 0 3,500.00 30-Sep-18 SNSDP WA 70 3,244 00 3,244.00 30-Sep-18 SNSDP WA 70 5,500 00 5,500.00 30-Sep-18 SNSDP WA 71 6,000.00 6,000.00 30-Sep-18 SNSDP WA 73 6,000.00 6,000.00 30-Sep-18 SNSDP-WA 75-2018 866,833,74 866,833.74 31-Oct-18 SNSDP-WA75-2018 5,181,609.00 5181,609,00 30-Sep-18 SNSDP WA 76 3,500.00 3,500.00 30-Sep-18 1 SNSDP WA 77 31,315.00 ' -31,315.00 8-Nov-18 SNSDP-WA 78-2018 14854 261,408.54 31-Oct-I8 SNSDP WA 79 5,500.00 5,500.00 15 Safety Net and Skills Development Project Reports and Financial Statements For the Nine nonths ended March 31, 2019 IDA GRANT NO 5284 Grants Grauts r as Total amount in USD Dtreied Withdrawal reevd» received as Date received . recelved in --- -- - Application No direct cash FY 2018119 FY 2017118 USS USS Us$ Us$ 31-Oct-18 SNSDP WA 80 3,500.00 3,500.00 31-Oct-18 SNSDP WA 81 3,500.00 3,500.001J 31-Oct-181 SNSDPWA82 6,000.00 6,000.00 31 -Oct-1 SNSDP WA 83 '5 500. 00 5 500.00 8-Nov-18 SNSDP WA 84 3,200.00 3,200.00 8-Nov-I8 SNSDP-WA 86-2018 7,510.00 7,510.00 8-Nov-18 SNSDP WA 87 6,000.00 6,000.00 S-Nov-8 SNSDP WA 88 5500.00 5,500.00 8-Nov-I8 SNSDP WA 89 3,500.00 3,500.00 8-Nov-18 SNSDP WA 90 3,500.00 3,500,00 8-Nov-18 SNSDP WA 92 13,818.00 13,818.00 8-Nov-18 SNSDP WA 93 4,000.00 4,000.00 19-Nov-18 SNSDP WA 93 23,536.00 23,536.00 13-Nov-18 I SNSDP-WA 94-2018 259,396.00 259,396.00 8-Nov-18 SNSDP WA 95 13,147.00 13,147.00 19-Nov-18 SN SDP WA 96 7,764.00 7,764.00 6-Dec-1iS SNSDP WA 97 i58,741.76 .~-58,741.76 17-Dee-18 SNSDP WA 99 4,379.79 4,379.79 6-Dec-18 SNSDP WA 100 2,700.00 2,700 00 6-De- 101 2,042.00 2,04200 7-Dec-18 SNSDP WA 102 5,500.00 5,500.00 6-Dec-I8 SNSDP WA 103 3,500.00 3,500.00 6-Dec-18 SNSDP WA 104 3,500.00 3,500.00 6-Dec-18 SNSDP WA 104 33500.00 3,500,00 17-Dec-I1 SNSDP WA 105 3,400.00 3,400.00 17-Dec-18 SNSDP WA 105 5,400.00 5,400.00 17-Dec-1 8 SNSDP WA 107 5,400.00 5,400.00 7-De- 8 NSDP WA 108 4,000.00 4,000.00 S1 Dec-18 SNSDP WA 109 5 0.00 5,500.00 17-Dee-1 8 SNSDP WA 110 3,500.00 3,500.00 3 1ýan-19 SNSDP WA 111 3,500.00 3,500.00 4-Feb-19 SNSDP WA 112 35,131.00 35,131.00 31-Jan-19 |SNSDP WA 113 3,596.00 3,596.00 1-Jan-19 |SNSDP WA 114 4,689.00 14,689.00 3 1-Jan-19 |SNSDP WA 11524400. 24,400 .00 16 Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 IDA GRANT NO 5284 Grants W Grants received as Total amount in USD Date recelved Application No received in direct cash FY 2018/19 FY 2017/18 S--.--*-----~ faymeft* _ US$ ss uss Us$ 31-Jan-19 SNSDP WA 116 1542000 15,420.00 31-Jan-19 SNSDP WA 117 15,470.00 1547000 4-Feb-19 SNSDP WA 118 6,252 00 6,252.00 15-Feb-19 SNSDP WA 119 12,782 00 12,782.00 4-Feb-19 SNSDP WA 120 5,500.00 5,500.00 4-Feb-19 SNSDP WA 121 3,500,00 3,500.00 4-Feb- 9 SNSDP WA 122 3,500.00 3,500.00 ---- ------- 15-Feb-19 SNSDP WA 123 4,689.00 4,689.00 1-Mar-19 SNSDP WA 123 24,244,60 24,24460 14-Mar- 19 SNSDP WA 1279,225.00 9,225,00 I1-Mar- 19 SNSDP WA 12 8 4,000.00 4,000A00 14-Mar- 19 SNSDP WA 129 12,290.20 12,290.20 27-Mar-19 SNSDP WA 130 18,11600 18,116.00 14-Mar-19 SNSDP WA 131 1,348.50 1,348.50 27-Mar-19 SNSDP WA 132 4,000.00 4,000 00 SNSDP WA 133 5,50000 5,500.00 27-Mar-19 SNSDP WA 134 33,500.00 -- -- -- ----------,-----.--..-.---.--.-...........--- - -- -- -- .-- ---- 27-Mar-19 SNSDPWA135 3 500.00 3,500.00 27-Mar-19 SNSDP WA 136 4,000.00 i 4,00-.00 i Wear Ended 30 June 2018 r- -9,111,3 13,1 7,582,432j 7,722Ž132__;11,937.j -. -. -.. .. . --- ---†- * The direct payments represent payments for goods and services done directly by the World Bank on behadf ofthe prqject. 17 Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 8.3. CATEGORY 2(GOODS, WORKS, CONSULTING & NON CONSULTING SERVICES) 2018/19 2017/18 Cumulative Us$ usS usSS Goods (Office Equipment & MIS) 31,780 56,020 434,821 Public Works & Wages TRF 6,751,787 2,681,244 10,373,481 Consultancy 837,637 234,675 1,838,313 Trainings - 10,040 101,197 Operating Expense 126,644 115,465 534.957 Total 7 -09I744 1.27 The Safety Net and Skills development project had only two categories. Only part of skills Development in component three (3.2) is category 1. The others were all category two. Above is the break down for category two which is comprised of goods, works, consulting and non-consulting services 8.3.1. Acquisition of Non-Financial Assets FY 2018/19 FY 2017/18 Cumulative Category 2:1 Note US $ US $ US $ Office furniture and Equipment 31,780 42,520 160,718 Office Vehicle and Motor Bikes - - 239,765 MIS Information System - 13,500 72,595 QuickBooks Acet System - - 16,714 Grant Total 31.780 56.020 489,792 18 Safety Net and Skills Development Project Reports and Financial Statements For the Nine months ended March 31, 2019 8.3.2. Public Works and Wages TRIF FY 2018/19 FY 2017/18 Cumulative USS US$ US$ Wages Transfer 3,561,441 1,916,380 5,735,210 Transfer to hnplementing Partners 3.190,346 764,863 4,638,271 Total Transfers 6.751.7872 10.373.481 8.4. CASH AND CASH EQUIVALENTS FY 2018/19 FY 2017/18 Notes US $ US$ Cash at Bank 8.4.1 13,455 18,559 Cash at hand - 152 Outstanding Imprests & Advances 8.4.2 6.082.328 6,102.577 Total Cash and Cash Equivalents 6.095,783 6.121.288 8.4.1. Cash at Bank Bank Account FY 2018/19 FY 2017/18 Us $ us $ Foreign Currency Accounts CfC Stanbic Bank [A/c NO 0200000076127] 13,300 16,379 CfC Stanbic Bank [A/c No 0200000075565] 155 2.180 Total Bank Balance 13,455 18.559 19 Safety Net and Skills Developinent Projeet Reports and Financial Statenents For the Nine months ended March 31, 2019 8.4.2. Imprests and Advances FY FY Notes 2018/2019 2017/2018 Advances & Imprests (UNOS Unliquidatedadvances& mprests b/f (UNOPS) 6,097,434 Advances & Imprests during the period 51 1,609 i 09734 Total advances & JIprests (A) 11.279,043 6,097434 Less; Liquidated &Approved expenditure***- Prjc _ dtre_ _ _ ___ ____ 4,958,131- ?i9i.~_Exenditre ~i-re Management Expenditure 231,049 - Net Exchanegains/losses 7,535 Total approved Iiguidated expenditure (UNOPS) (B) 5,196,715 - . ..- . .----.-..- -. - - . ... - -- - - ----...-... Advnces and Iprestsc/f(jUNOPS -A-B 6,O82,328I 6,097434 Other imprestsand advances D 9.3.3 5143 Total advances & Inprests c/f E (g+D) 6,082.,328. 6,102,577 *** The Liquidated and approved expenditure represents thefirst liquidations accepted by the Bank of the amounts advanced to UNOPS during the project. The approval of the liquidation was done on 30l' September, 2018. The second UNOPS advances & inprests liquidation accepted and approved by the Bank was done on 6" June, 2019. 8.4.3. Other Imprests and Advances The projeet had no "other outstanding inprests and advances" as at 30 April 2019. The table below represents "other outstanding imprests and advances" for FY 2017/18 held as,at 30 June 2018. Actual in Exchange Equiv in Name of Officer or Institution SSP Rate U Bankecharges on SSP account for July-Dec'17 not liuidated 67,459 123 550 Advance to Taban Elunio for field visit to Torit 64,080 131 488 Advance to Alfred Lumeling for field visit to Torit 64,080 131 488 Advance to Arafat Mukulish 438,948 139 3168 Advance to Sam Akani 450 Total . 143 20 Safety Net and Skills Development Project Reports and Financial Statements For the Nine mionths ended March 31, 2019 9. ANNEXES 9.1.ANNEX A - PENDING BILLS Beneficiar _ Nature of Service/Deseription Amount US$ .h l s f r .........~ Alpha Bank Cash for works payments 25,537 Action Africa Help International (AAH 1) Cash for works payments 19,546 Grant Thornton/Bum Share of audit fees_year 2018/2019 4,950 Refund of funds advanced for air tickets for 2 staff 400 1 Sub-total _ __ __70,433- 9.2.ANNEX B - BUDGET VARIANCE EXPLANATIONS Budget Budget ctual Variance Burn Management comments on the USD variances rate AC=B B-BA D=B/A [Variance as a result of iow budget Grants from IDA j 21,000,000 19,378,553 (1,621,447) -92% absorption in the project inception stage caused by various challenges Sub-component 2- h Total Component-1 21,000,000 19,378,553 -1,6244L7 92% -.-----.-........--.---...4...-.-..-.... .. Pvments G Difference as a result of imprests G,&3r 21,000,000 13,282,770 (7,717,230) -63% and advances not yet liquidated by the beneficiaries Imprests and 60Duc to late-liquidation of advances _ _3_8advances_to UNOPS by the Bank SSub-component3- - 4~ - --- -- --------- LTotLComn ent-2 21t000,000 19,365,098~ (1,634,902)1 92% Balance relates to actual cast at [ Total 0.00 1 13,455.00 1 13,455.001baksatedf rjt- 1bank as at end of project 21 Safety Net and Skils Developnent Projeet Reports and Financial Statenents For the Nine months ended March 31, 2019 9.3.ANNEX C - ASSETS HANDED OVER LIST Asset Reg / Unique Date of Cost - Cost Handedover Asset Description i identifier Purchase US$ SSP to? ASSETS UNDER PIU Toyota Land Cruiser - Double Cabin 4.2 L6 GOSS5298 RSS 8/1/2015 47,953 MAFS Toyota Land Cruiser - Double Cabin 4.2 L6 GOSS5299 RSS 81/2015 47,953 MAFS Toyota Land Cruiser - Double Cabin4.2L6 iGOSS5301 RSS 8/1/2015 47,953 MAFS Yamaha Capacity 125.0c - Trail GOSS5261 RSS 6/1/2015 4,200 MAFS YamahaCaaiy 125.0cc - Trail, GOSS5262 RSS 6/1/2015 4,200 MAFS i Yi aCp !týyjfOcTæ i 556 S //05420 MAFS CanLonea y 2rinter 2520 18109-2015 900 MAFS Canon HeavyDuty Printr520 18-09-2015 9,500 MAFS S- --.-.. --..............~~ .H a Te1-n 1/4/2016 9 1250 MAFS Printer HP M125a Three n One 1/4/2016 , 12,500 MAFS HP Lesser Jet Printer (76) 3 in 8/4/2016 20,600 MAFS ProectorSon 1/4/2016 18,000 MAFS roetrSn i 1/4/2016 I I8,00]_MAFS /.0o16 18,500 MAFS Refrigerator Small Size 6 Inches 1/4/2016 5,000 MAFS Refrigerator Small Size 6 Inches 1/4/2016 5,000 MAFS .i.-.....-- ----- - --------------- HD Video Camera Sony 18-09-2015 3,800 MAFS o pea Sq_~ 3,800 MAFS HD Video Camera_Sn 1/4/2016 5,000 MAFS SonD Video Camera ny 1/4/2016 5,000 MAFS HD Camera So 18-09-2015 900 MAFS HD Camera Sony iA18092015 900 MAFS Sony Camera (21 mega PstO) 8/4/2016 6,000 MAFS GPS 18-09-2015 450 MAFS GPS 18-09-2015 450 MAFS .---------....-.. 8/4. .....~.z -zz Office Standing Fan . 8141206 2,600 MAFS Flip Chart Stand White Board 8/4/2016 3,600 MAFS Fellowes Galaxy Binder 512/2018 400 MAFS a ask Alfa 305ici 5/12286,000 MAFS Printer§CononThree inOne i5/I2/2018 3,400 MAFIS.... Printer Xerox ,5/12/2018 3000 MAFS rnic5/12/2018 550 MAFS Deskto pter Lenovo 18-09-2015 1,350 MAFS D8 er Lenovo -09-2015 1,200 MAFS 22 Safety Net and Skills Development Project Reports and Financial Statements For the Nine nmonths ended March 31, 2019 D pe18-09-2015 1,200 MAFS Lp puter Lenovo 18-09-2015 2,100 MAFS Laptop_Computer Lenovo 18-09-2015 i 2 100 MAFS - ........ ...... ........ LptopCoputerLenovo 18-09-2015 2,100 MAFS Laptop Computer Lenovo 18-09-2015 2,100 MAFS La2torCompute Lengvo -18-09-2015 2,iOO0 IMAFS a top_Computer Lenovo 18-09-2015 2,100 MAFS ~~~~. .- .........___ _ __ Laptop Computer Lenovo 18-09-2015 2,100 MAFS om o1v-09-201_5 2,100.AF ptpComuter Lenovo 18 09-2015 2100 MAFS Laptop Computer Lenovo 18-09-2015 00 MAFS Laptop Computer Lenovo 18-09-2015 2 100 MAFS ptpCgfiputenev 18-09-2015 2,100 MAFS LaptC pute bovo 18-09-2015 2,100 MAFS aptop 1-Couter9H5/I2/2017 290 MAFS Lptop_Comput.e 1282017 950 MAFS s u aa5/12/2017 850 MAFS Sansung Galaxy 5/12/2017 850 MAFS Samsunigqalay 5/12/2017 850 MAFS SamsunGal 5/12/2017 850 MAFS Samsung Galaxy 5/12/2017 850 MAFS S5/12/2017 850 MAFS aptp C G H 5/122017 0i50 i MAFS i1221 1,350 iMAFSJ ptop Coputer. Hp 5/12/2017 1,350 MAFS Desktop ComputerffHp 5/12/2017 i 1,100 MAFS Biometric Devices 14/6/2018 1,000 MAFS Biometre Devices 14/6/2018 1,000 MAFS , oetvic 14/6/2018 1 000-MAFS Biometrie Devices 14/6/2018 1,000 MAFS Biometric Devices 14/6/2018 1,000 MAFS Biometric Devices 14/6/2018 L000 MAFS Biometric Devices 14/6/2018 1,000 MAFS Biometric Devices . 14/6/2018 1,000 MAFS Biometric Devices 14/6/2018 1,000 MAFS Biometrie Devics 1,00008 MAFS Biometric Devices 14/6/2018 1,000 MAFS Biometric Devices 14/6/2018 1,000 MAFS Biometric Devices 14/6/2018 1 000 MAFS . . . ........ .....-...-. 1 /6/ 01823..L. 23 Safety Net and Skills Development Project Reports and Financial Statements For the Nine. months ended March 31, 2019 1ioetrie Devices 14/6/2018 1,00 MAFS Office Table 8/4/2016 6,600 MAFS Off-cer Work Station Table 23-07-2015 1 -903 MAFS Officer Work Station Table 23-07-2015 1,903 MAFS Wdenighr Stationeto Seaves 23-07-2015 3,03 -1MAFS Wooden Hgh Cabinet of 5 Selves 123-07-2015 303 MAFS Wooden Hikgh Cabinet of 5 Selves 23-07-2015 303 MAFS WoodenT-HighCabinet of 5 Seives 23-07-2015 303 MAFS Wooden High Cabinet of 5 Selves 23-07-2015 303 MAFS - ----------------------.......-..... † T - - - _ - Wooden High Cabinet of 5 Selves 23-07-2015 303 MAFS LWoodenHigh Cabinet of 5 Sevvesv23-07-2015 3 [3 MAFS Wooden Hi Cabinet of 5 Selves 1 23-07-2015 i 303 MAFS WooenH~LabieŽo5SJveE 23-07 2015 303[i MAFS - Wooenj_qgbninfetlvs- 2015-MAesP---- Metal File Cabinet 8/4/2016 3600 MAFS Metal File Cabinet 5/12/2017 1,360 MAFS Office Clas 5/12/2017 12,800 MAFS Visitors Cantilever 5/12/2017 1,050 MAFS Meeting Table 51/12/2017 5,400 MAFS swivel Chairs 5/12/2017 540 MAFS Office Desk 5/12/2017 960 MAFS Metalie Cabinets 5/12/2017 L360 MAFS ASSETS PROCURED UNDER AAH-I . ..- Toyota Land Cruiser - Double Cabin 4.2 L6 GOSS 5300BC 8/1/2015 47,953 MAFS - Kachuol Honda Motorcyele 1 NG0136/52RSS 14/01/2016 3,993 i MAFS - Kachuol Honda Motoycle NGO136/50RSS 14/01/2016 3,993 MAFS - Kachuol Honda Motorcycle NG0136/51RSS 14/01/2016 3993 MAFS - Kachuol onda Motory NG0136/46RSS 24/10/2017 4,575 MAFS -Kachuol Honda Motorcycle NG0136/47RSS 24/10/2017 4,575 MAFS - Kachuol Honda Motorecyle iNGO136/48RSS 24/10/2017 4,575 MAFS - Kahuol Honda Motorycg e NGO136/49RSS 24/10/2017 4,575 MAFS - Kachuol HLatop Computers ( NIA 13/01/2016 3,300 MAFS -Maneno Dell Optiplex 7020desktop cpte 1156Z72 27/07/2016 940 _MAFS - Maneno_ HP Laserjet Pro MFP M425dn CNF8H5N5BZ 13/01/2016 1,200 -- MAFS -Maneno Maverick 650 UPS ano N/A 23/08/2017 100 MAFS-Maneno al N/A 31/03/2016 2,270 MAFS - Maneno Samsun&g y Tablets (8cs N/A 02/12/2017 3,880 MAFS - Maneno Samsung_alaxyjablets_(5 pesst N/A 02/05/2018 2,950 MAFS-Maneno Gamin GPS S/N3BP335239 21/11/2017.3,850 MAFS-Maneno 2-4