Date: To _ProjectD_iector ATM Elht. azn Sb9t Audit Find ig Rport of Sustainable Liveihoo for Dispace and vulnerable Communities in Eastern_ProjeCt_LSL_DP rant A jrement No: #A0 re Dear S$ l am i plae to sen< yo th aninl audit reipfo reigard'if ng ~ th fl w ai fo th year i)f endedDe ebe 31 2018. and four copies thieeo Yo1 reW lto forar th four: coipes of the repor t o (SLDP- Grant Agreementv' Na # J:ii I i i i ein the r i f your r ods Nt:u~io jnl Audi Chamber~ F( Å （」 & . 』 ㅣ - 닛， 소 닝’l츠》스．::, 粔 송· 柚‘ 1 르 。르二‘ ”「·rlt 。，驢ld I hㅇ，｛」 · 〕 ·：:I · ,& ·』 : … : ; ,I & & b & ,1 ■ 」「 · L 。 & 4 -, /_ 스 프 ㄴ1뜨· · ｀· ·딨ㅗ 二 〔 트 「， & · , · 난＿ , , 。·： 꽁 r t: · 『 kbd -Elcs ým Ibrahim FCCA A udit -)r ,,, . ý l Repub..- -tlc` ýri Khartoum a 9 Repubhe of Sudarn Ministry of Fina)nce & Economic Planning State and Peacebuilding Fund THE WORLD BANK (1.gtiusII w.4 p i7 om comes J EgJAM. SUSTANAL F LIVFLIHOODS FOR DSPLACED AND VULNERABLE COMMUNITILS PROJECT LDP) Sustainable Livelihood for Displaced & Vulnerable Development Project ( SLDP2) Statement of Fund Balances As at 31 December 2018 WB GOS Others 2018 2017 Detaile Notes SDG SDG SDG SDG SDG Balance C/F 8,170,802 4,173,394 2,643,615 14,987,811 8,112,881 Represented by: Current Assets CaSh at Bank 8 8,170,802 4,173,394 2,643,615 14,987,811 8,112,881 Total 8,170,802 4,173,394 2,643,615 14,987,811 8,112,881 issein Alkhzin Abd Allah Khalda Ahmed Sulieman Project Coordinator Finance Manager Ministry of Finance & Economic Planning State and Peacebuilding Fund THE WORLD BANK y bpgudJi gjinJ ph ± II L '1 u Jiuw E9J ANALE LIVELIHOODS FOR D SPLACE:D AND VULNERABLE COMMUNI i ES PROJEC T (SLDP) Sustainable Livelihood for Displaced & Vulnerable Development Project ( SLDP2) Statement of Fund Balances As at 31 December 2018 Details WB GOS Others 2018 2017 _________ ________ Notes _ _ _ SDG SDG SDG SDG SDG Balance C/F 8,170,802 4,173,394 2,643,615 14,987,811 8,112,881 Represented by: Current Assets Cash in Hand 7 0 0 0 0 0 Cash at Bank 8 8,170,802 4,173,394 2,643,615 14,987,811 8,112,881 Receivables 0 0 0 0 0 Total 8,170,802 4,173,394 2,643,615 14,987,811 8112 881 Elhussein Alkhzin Abd Aflah Khalda Ahmed Sulieman Project Coordinator Finance Manager ~ 'Jd ~ ~ u 2191331 63OO ~-* ~29 lt) ?iU 36 A l2 'wI 12 Repubbc of Sudan - Ministry of Finance & Economic Planning State and Peacebuiiding Fund THE WORLD BANK -* WOREAl~StruouP SUSTAINABLE LIVELIHOODS FOR DISPLACED AND VULNERABLE COMMUNITIES PROJECT (SLDP) Sustainable Livelihood for Displaced & Vulnerable Development Project (SLDP2) Statement of Sources & Uses of Funds For the Year Ended 31 December 2018 WB GOS Other inc. 2018 2017 SDG SDG SDG SDG SDG Receipts during the year : Opening Balances 2,566,977 3,025,591 2,520,313 8,112,881 2,267,251 Receits from WB 2 64,315,993 64,315,993 5,590,736 Receipts from GOS 3 5,030,000 5,030,000 3,100,000 Receipts from others 4 231,302 231,302 2,608,183 Transfer from GOS to WB 0 0 Transfer tO SLDP (Repayment) 0 560,000 Foreign Exchange Gain 1,645,380 1,645,380 0 Total Receipts 66,882,970 9,700,971 2,751,615 79,335,556 14,126,170 Expenditure by component: l.Development of Local Struture & Capacities 5 9,522,808 2,843,904 0 12,366,712 5,796,842 4.Economic Livelihood & Benefit Transpassing System 6 49,189,360 2,683,673 108,000 51,981,033 216,447 Total Expenditure 58,712,168 5,527,577 108,000 64,347,745 6,013,289 Closing Balaces 8,170,802 4,173,394 2,643,615 14,987,811 8,112,881 Cash in Hand 7 0 0 0 0 0 Cash at Banks 8 8,170,802 4,173,394 2,643,615 14,987,811 8,112,881 Total Current Assets 8,170,802 4,173,394 1 87 811 8,112,881 Elhussein Alkhzin Abd Allah Khalda Ahmed Sulieman Project Coordinator Finance Manager l~dl) I~d2)I3~I 1 3I9FI 6 ~ ~ I Republi of Sudan Ministry of Finance & Economic Planning State and Peacebuilding Fund THE WORLD BANK SUSTAINABE LIVE LIHOODS 0OuR DISPLACED AND VULNERABLE COMMUNITIES PROJECT SL DP) Sustainable Livelihood for Displaced & Vulnerable Development Project ( SLDP2) Special AccountStatement as at 31st. December 2018 Acount No.: 8-978-211105-1586064-0 Depository Bank: Bank of Khartoum Grant Agreement: TF 0A03002 Currency Euro 2018 2017 Details Euro Euro Opening Balance 137,094.16 0.00 Amount Received During the Year: 1,317,228.92 691,036.80 Foreign exchange Gain ( Loss) 0.00 0.00 Fund available during the year 1,454,323.08 691,036.80 Less : Payment for expenditure during the year 1,274,663.04 553,942.64 Total Payments 1,274,663.04 553,942.64 Closing Balance at December 31, 2018 179,660.04 137,094.16 Elhussein Alkhzin Abd Allah Khalda Ahmed Sulieman Project Coordinator Finance Manager Sustainable Livelihood For Displaced & Vulnerable Development Project (SLDP 2) (Grant Agreement # TF 0A03002) NOTE (1) 1-1 Background: Sustainable Livelihood & Development Project (SLDP2) focuses on East of Sudan The duration of the project is 2 years & three months divided into two phases . Phase (2) is from January 2017 to July 2019 . There is a trust fund established by the World Bank called the State and Peace Building Fund (SPF) for supporting peace building initiatives. The fund was chosen For SLDP because it has no ending date whereas MDTF, which funded most the Projects in Sudan, ended in June 30, 2012. 1-2 Accounting Policies: The principal accounting policies adopted in the preparation of these financial statements are set out below. A Accounting convention: The financial statements are prepared under the historical cost convention. B Basis of accounting: The financial statements have been prepared on the cash basis of accounting as modified by the recognition as receivable and payables, respectively. These financial statements are therefore not intended to be presented in conformity with international Financial Reporting Standards. C Receipts: Receipts are recognized in the project financial statements in the period in which they are received. D Payments: Payments are recognized in the Project financial statements in the period in which they are paid rather than incurred. E Foreign currency transactions: Transactions denominated in foreign currency are translated into Sudanese pounds at the rates ruling on the date of the transaction. These rates as shown in the receipts and payments noted are determined on the date of receipt and payment. F Comparative figures: As this is the 2nd year of implementation, figures are available to compare. G Advances: Advances include working advance payments made to some stakeholders involved in implementation of project activities and have not been accounted or during the period. Advances are recorded as memorandum and recognized in the project financial statements when they are accounted for. Advances that are not accounted for at the end of the year are recorded as receivables. Sustainable Livelihood for Displaced & vulnerable Development Project ( SLDP2) The Yeae Ended December 31, 2018 NOTE (2) Receipts from the World Bank (WB) Amount Particulars Reference received Exchange 2018 2017 Euro Rate SDG SDG 6/2/2017 SU/WA# 1 330,000.00 7.925848 2,615,529.75 11/6/2017 SU/WA# 2 56,868.83 7.60061 432,237.77 17/7/2017 SU/WA# 3 73,500.91 7.794723 572,919.22 8/8/2017 SU/WA# 4 75,074.20 8.093859 607,640.00 9/11/2017 SU/WA# 5 155,770.97 8.746232 1,362,409.06 Total 691,214.91 6/5/2018 SU/WA# 6 113,377.74 21.4743 2,434,707.60 20/62018 SU/WA# 7 51,126.12 20.8213 1,064,512.28 3/7/2018 SU/WA# 8 53,029.29 20.7419 1,099,928.23 18/10/2018 SU/WA# 9 85,185.97 54.5385 4,645,915.02 7/11/2018 SU/WA#10 200,883.52 54.4055 10,929,168.35 8/11/2018 SU/WA#11 73,346.80 54.4055 3,990,469.33 21/11/2018 SU/WA#12 111,732.89 54.4055 6,078,883.75 5/12/2018 SU/WA#13 137,369.50 54.2339 7,450,083.73 9/12/2018 SU/WA#14 111,388.85 54.2339 6,041,051.75 11/12/2018 SU/WA#15 71,995.08 54.1382 3,897,684.04 20/12/2018 SU/WA#16 204,477.54 54.2039 11,083,480.13 30/12/2018 A SU/WA#17 103,315.62 54.2039 5,600,109.53 Total 1,317,228.92 64,315,993.74 5,590,735.80 Elhussein Alkhzin Abd Allah Khalda Ahmed Sulieman Project Coordinator Finance Manager Sustainable Livelihood for Displaced & vulnerable Development Project ( SLDP2) The Yeae Ended December 31, 2018 NOTE (3) Receipts from Government of Sudan 2018 2017 Date SDG SDG 1/1/2017 - 31/3/2017 700,000.00 1/4/2017 - 30/6/2017 950,000.00 1/7/2017 - 30/9/20'7 750,000.00 01/10/2017 - 31/12/2017 700,000.00 22/1/2018 50,000.00 13/2/2018 300,000.00 22/2/2018 50,000.00 1/3/2018 300,000.00 12/4/2018 50,000.00 24/4/2018 50,000.00 22/5/2018 50,000.00 31/5/2018 625,000.00 31/5/2018 625,000.00 13/6/2018 625,000.00 28/6/2018 50,000.00 29/6/2018 80,000.00 29/7/2018 50,000.00 5/9/2018 625,000.00 2/10/2018 100,000.00 10/10/2018 50,000.00 14/11/2018 625,000.00 21/11/2018 50,000.00 28/11/2018 625,000.00 6/12/2018 50,000.00 Total 5,030,000.00 3,100,000.00 Elhussein Alkhzin Abd Allah Khalda Ahmed Sulieman Project Coordinator Finance Manager Sustainable Livelihood for Displaced & vulnerable Development Project ( SLDP2) The Yeae Ended December 31, 2018 NOTE (4) Receipts From Others Date Particulars 2018 2017 SDG SDG 1/1/2017 - 31/3/2017 Transfer Insentive 903,660.42 1/4/2017 - 30/6/2017 Transfer Insentive 36,870.00 1/7/2017 - 30/9/20'7 Transfer insentive 1,667,652.42 18/11/2018 Beneficiary Contribution 6,250.00 6/12/2018 Beneficiary Contribution (Fato Community) 57,250.00 26/12/2018 Amount deposit Zakat 44,500.00 1/11/2018 Community Contribution 6,244.00 6/11/2018 Community Contribution 10,000.00 7/11/2018 Community Contribution - Ad Gu oob 15,000.00 7/11/2018 Community Contribution - Fato 8,720.00 12/11/2018 Community Contribution 5,520.00 12/11/2018 Community Contribution 7,169.00 4/12/2018 Community Contribution 6,000.00 4/12/2018 Community Contribution 3,000.00 12/12/2018 Community Contribution 7,169.00 12/12/2018 Community Contribution - Gulsa 40,000.00 25/12/2018 Community Contribution 9,480.00 25/12/2018 Community Contribution - Fato 5,000.00 Total 231,302.00 2,608,182.84 Elhussein Alkhzin Abd Allah Khalda Ahmed Sulieman Project Coordinator Finance Manager Sustainable Livelihood for Displaced & vulnerable Development Project ( SLDP2) The Yeae Ended December 31, 2018 NOTE (5) Component (1): Development of Local Structure & Capacities Particulars WB GOS Others 2018 2017 SDG SDG SDG SDG SDG 1.1 Proect Management; 1.1.1 Salaries 5,701,759.47 1,239,188.07 6,940,947.54 2,444,889.75 1.1.2 Operations 427,947.02 655,347.83 1,083,294.85 1,508,895.63 1.202 Capacity Building for Government 811,617.86 240,958.00 1,052,575.86 0.00 1.203 Capacity Building for Communities 752,858-00 200,395.00 953,253.00 0.00 1.204 Capacity Building for SLD 387,401.61 387,401.61 0.00 1.1.3 Furniture & Equipment 239,327.40 1.1.4 Project Vehicles 617,669.40 1.1.5 Rent 156,088.54 286,680.00 442,768.54 324,467.00 1.2 Support of Local Structure & Capacit) 0.00 516,740.20 1.2.5 IP NGOs 107,158.11 107,158.11 0.00 1.3.1 Communication & Sensitization 639,640.79 182,185.00 821,825.79 144,853.00 1.3.2 Outreach Materials 80,165.00 4,000.00 84,165.00 0.00 1.3.3 Documentation & Translation 173,761.24 35,150.00 208,911.24 0.00 1.3.4 IP NGOs 79,329.93 79,329.93 0.00 1.4.1 Mid Term Evaluation 205,080.98 0.00 0.00 205,080.98 0.00 Total 9,522,808.55 2,843,903.90 0.00 12,366,712.45 5,796,842.38 Elhussein Alkhzin Abd Allah Khalda Ahmed Sulieman Project Coordinator Finance Manager Sustainable Livelihood for Displaced & vulnerable Development Project ( SLDP2) The Yeae Ended December 31, 2018 NOTE (6) Component 4: Economic Livelihood & Benefit Transpassing System Particulars WB GOS Others 2018 SDG SDG SDG SDG 3.1.1 NRM 1,174,714.91 1,174,714.91 3.1.2 Small Works 6,692,023.00 2,348,587.18 9,040,610.18 3.1.3 IP NGOs 240,293.93 240,293.93 4.1Livelihood & Community Mobilization 884,692.00 884,692.00 4.1.2 Skills Training 543,441.00 543,441.00 4.1.3 IP NGOs 538,047.28 538,047.28 4.1.4 Purchases of Assets 1500 HH 36,362,325.14 63,500.00 36,425,825.14 4.1.5 Technical Expert 496,941.00 496,941.00 4.1.6 Logestic of Grant delivery 918,094.35 918,094.35 4.2 Support of Transpassing System 4.4.1 Baseline 919,633.68 919,633.68 4.4.2 CF support 42,175.00 42,175.00 4.3 Monitoring & Evaluation Activities 17,662.00 17,662.00 4.4 Joint Initiatives 359,316.29 335,086.10 44,500.00 738,902.39 Total 49,189,359.58 2,683,673.28 108,000.00 51,981,032.86 Elhussein Alkhzin Abd Allah Khalda Ahmed Sulik Project Coordinator Finance Manag( Sustainable Livelihood for Displaced & vulnerable Development Project ( SLDP2) The Yeae Ended December 31, 2018 NOTE (7) Cash in Hand Particulars City 2018 2017 SDG SDG Head Quarter Khartoum 0.00 0.00 Kassala Kassala 0.00 0.00 Total Cash in Hand Balance 0.00 0.00 NOTE (8) Cash at Bank Particulars Account 2018 2017 No. SDG SDG Bof Khartoum ( Euro 179,660.04) 501586064-0 9,776,183.00 1,084,523.25 Bank of Khartoum SDG 1-1586064-0 647,924.00 3,847,034.70 Central Bank of Sudan 6919-3191-0( 2,663,520.00 2,883,407.97 Bank of Khartoum Kassala 1900183.53 1,900,184.00 297,915.18 Total 14,987,811.00 8,112,881.10 Elhussein Alkhzin Abd Allah Khalda Ahmed Suliemaj Project Coordinator Finance Manager List of Abbriviations CPU :coordination project unit SPU states project unit IDP Internally Displaced Person TWG :Technical Work Group MOFN: Ministry of Finance and National Economy TSI : Transition Solution Initiative MFEL: Ministry of Finance, Economy and Labour FAB : Federal Advisory Board 13