REPORT OF THE AUDITOR ON THE ACCOUNTS OF SUSTAINABLE LAND WATER AND MANAGEMENT PROJECT IN GHANA FOR MINISTRY OF ENVIRONMENT, SCIENCE, TECHNOLOGY AND INNOVATION FOR THE YEAR ENDED 31 ST DECEMBER 2015 CONTENT Page 1. Introduction 1 2. Project Objective 1 3. Project Description 1-3 I 4. Audit Objectives 3 5. Audit Evidence 3 I 6. Project Management Team 4 7. Audit Opinion on the Sustainable Land Water and Management Project for the year ended 31st December, 2015 5-6 8. Consolidated Financial Statement for the Sustainable Land Water and Management Project. 7-8 9. General Accounting Policy 9-10 10. Notes forming part of the Financial Statement for the Sustainable Land Water and Management Project for the year ended 31st December, 2015 10-29 11. Project Inspection Report 30-38 12. Management Issues 39-40 I SUSTAINABLE PROJECT REPORT INTRODUCTION The Ministry of Environment, Science, Technology and Innovation (MESTI) is implementing the Sustainable Land and Water Management Project (SLWMP) in collaboration with Forestry Service Division and Wildlife Division of the Forestry Commission (FC), Environmental Protection Agency (EPA), the Ministry of Food and Agriculture (MOFA) and Savannah Accelerated Development Authority (SADA). The SLWMP is funded by Global Environmental Facility (GEF) grant to support the Government of Ghana to expand the area under Sustainable Land and Water Management in selected watersheds. The eight year project aims to support the Sustainable Development initiative for the Northern Savannah to realize the vision of a diversified and resilient economic zone in the North with significant regional environmental benefit. PROJECT OBJECTIVE The Specific objectives of the projects are to; a. Strengthen spatial planning for identification of linked watershed investments in the Northern Savannah region of Ghana. b. Support the uptake of improved SLWM technologies within selected micro watersheds c. Enhance conservation of biodiversity in selected micro watershed. PROJECT DESCRIPTION The objective of the project is to expand the area under sustainable land and water management practices in selected watersheds. Capacity Building for Integrated Spatial Planning Provision of technical advisory services to establish a spatial planning unit within the Savannah Accelerated Development Authority (SADA), carry out mapping and investments, and strengthen the 1 I capacity of SADA and relevant implementing agencies to guide and undertake decision-making for investment across the Northern Savannah region taking into account watershed and ecological systems. Water and Land Management l. Carrying out of programs of activities to strengthen the capacity at the District and Community level, and promotion and monitoring of Project activities, including: (a) provision of technical assistance and training to conduct participatory and micro-watershed exercises for relevant staff of the Ministry of Food and Agriculture, Ministry Of Environment, Science Technology, and Innovation (MEST) and the Environmental Protection Agency in ten (10) selected Districts in the 3 Northern Regions. 2. Implementing micro-watershed plans, including: (a) adoption of rangeland management activities and other technologies introduced under the Project in the selected Districts in the 3 Northern Regions; (b) provision of labor-intensive investments in small-scale flood and water management infrastructure. 3. Strengthening national sustainable land management and ecosystem services monitoring, including: (a) monitoring of environmental services generated in the Project area, including vegetation, soil carbon, surface and ground water, through the implementation of the environmental indices linked to the technologies introduced under the Project; (b) determining marketable value of the ecosystem service in the Project area; (c) identification of potential buyers of environmental services generated under the Project; (d) assessment of the legal, policy and land ownership in the implementation of Payment for Environment Services; and (e) conducting Project Impact Evaluation. 4. Carrying out a biodiversity program, including; (a) establishment of two collaborative wildlife management areas; (b) training of the CREMA management units, participating non- governmental and community-based organizations and Wildlife Division staff; (c) carrying out a livelihood assessment study for the corridor area; (d) construction of two water points for community use; (e) construction of additional rooms in staff housing to facilitate the range system of staff patrol; (f) clearing access tracks between the Gbele and Wahabu camps; (g) wildlife 2 I prevention and management activities; {h) carrying out diagnostic studies to prepare eight forest management plans for the target forest reserves; (i) carrying out forest enrichment planting and natural regeneration in degraded areas within eight target gazetted forest reserves; and (j) carrying out of assessment studies for carbon stocks. AUDIT OBJECTIVES The following are our audit objectives: i. To express our professional opinion on whether the fund accountability statement for the project presents fairly in all material respect; ii. To ascertain whether proper books of accounts have been kept; iii. To ensure that, World Bank funds received were used for the intended purpose; iv. To evaluate and obtain sufficient understanding of the internal control structure, assess control risk and identify reportable issues, including material internal control weakness; v. To ensure that, adequate records have been kept. AUDIT EVIDENCE The following techniques were adopted in obtaining audit evidence to enable us express our professional opinion: i. Interviews; ii. Documents analysis; iii. Re-performance of activities; iv. Physical verification of Project Assets and v. Field Inspection. 3 I PROJECT MANAGEMENT TEAM FOR THE PERIOD NAME POSITION LOCATION Salimata - Abdul - Salam Chief Director MESTI Alexander Kwaning Director F&A MESTI Fredua Agyemang Director Environment MESTI Baffour Kyei Head of Accounts MESTI Isaac Charles Acquah Focal Person EPA Kingsley Amoako Focal Person MOFA Edith Abroquah Focal Person FSD Ivy Lomotey Technical Officer MESTI Charles Fobi Project Accountant MESTI Rosemary Darko Procurement Officer MESTI 4 I INDEPENDENT AUDITOR'S REPORT ON THE OPERATING STATEMENT ON SUSTAINABLE LAND WATER MANAGEMENT PROJECT FOR THE VEAR ENDED 31 sr DECEMBER 2015 We have audited the financial statements of the Ministry of Environment, Science, Technology and Innovation (MESTI) which is implementing the sustainable land and water management (SLWMP) in collaboration with FSD and Wildlife Division of the Forestry Commission (FC}, Environmental Protection Agency (EPA), the Ministry of Food and Agriculture (MOFA) and Savannah Accelerated Development Authority (SADA) . The SLWMP is funded by Global Environmental Facility (GEF) grant to support the Government of Ghana to expand the area under Sustainable Land and Water Management in selected watersheds. Responsibilities of Project Management Team and Auditors l. Management of the Ministry of Environment, Science, Technology and Innovation (MESTI) is responsible for the preparation of the financial statements. Our responsibility is to express an independent opinion on the financial statement based on our audit. Basis of Opinion 2. We conducted our audit in accordance with International Auditing Standards. Those standards require that, we plan and perform our audit to obtain reasonable assurance about whether the financial statements are free of any material misstatements. The audit includes examining, on a test basis, evidence supporting the amounts and disclosures made by the project management in the financial statement. The audit also includes assessing the accounting principles used and significant estimates made by the project management, as well as, evaluating the overall presentation of the financial statement. 3. We have obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purpose of our audit. 5 I Opinion In our opinion, the Financial Statements presents fairly the Financial Position of the program and of its result of operation. j RIC~~h~CJU- DEPUTY AUDITOR-GENERAL/SD FOR: AUDITOR GENERAL 6 I CONSOLIDATED (CURRENT AND ADDITIONAL FINANCING) BALANCE SHEET AS AT 31sr DECEMBER, 2015 (ALL AMOUNTS ARE IN USO UNLESS OTHERWISE STATED) Notes 2014 Accumulated Project Expenditure 2 9,834,527.26 6, 138,4 76.62 CURRENT ASSETS Cash and cash equipment 3 1,038,955.37 1,069,122.99 10,873,482.63 7,207,599.61 REPRESENTED BY: GEF/IDA FUND-GRANT 4(A) 10,872,104.32 7,207,599.61 OTHER CONTRIBUTIONS 5 1,378.31 0.00 10.873.482.63 7.207.599.61 7 CONSOLIDATED OPERATING STATEMENT ON SUSTAINABLE LAND WATER MANAGEMENT PROJECT (CURRENT GRANT AND ADDITIONAL FINANCING) FOR THE YEAR ENDED, 31sr DECEMBER, 2015 (All amounts are stated in US Dollars RECEIPTS NOTES Grants Received 4(8) 3,664,504.71 2,481,542.19 Interest Earned 5 1.378.31 3,665,883.02 PAYMENTS Category 1 6 413,784.30 30,348.76 Category 2 7 1,891,592.06 822,870.54 Category 3 8 1,133,182.72 1,099,402.09 Category 4 9 257,491,46 116,062.09 3,696,050.54 2,068,683.48 NET RECEIPTS (30.167.52} 412.858.71 8 I NOTES 1. ACCOUNTING POLICIES The following are the significant accounting policies adopted by the Project Management in the preparation of the financial statements. a. Basis of Accounting The financial statements have been prepared on the historical cost convention and no procedures have been adopted to reflect either the impact of specific price changes or changes in the general level of inflation . b. Foreign currency Transactions Transactions in foreign currencies (other than United States Dollars) are converted at an average exchange rate for all expenditure items during the year. Current assets denominated in foreign currencies are translated at the rate ruling at the balance sheet date and fixed assets are translated at the rate of exchange ruling at the time of acquisition. Gains or losses arising on foreign currency transactions are credited to or charged against project cost summary in the period in which they arise. Expenditures on Goods, Consultants services, training and operating costs incurred locally are denominated mainly in local Currency (Ghana cedis) and have been translated using an average rate of GHC 3.405 and GHC 3. 71 to US$ 1.00 for both Current Grant and Additional Financing for 2015 transactions. c. Income Income comprises i. Grants which represents cash remittances from Donors ii. Exchange Gains. iii. Interest d. Expenditure Expenditure is recognized on cash basis. 9 e. CapitalExpendlture Capital expenditure is expensed on acquisition. No depreciation is charged . CHIEF DIRECTOR .................. _ n,~fCTo······ ... .,. _.. MJnjstrv ~ ,. · zeclin.J '.' t ., f. '(.1 A Ct , . _ ., ·-,, - \J,4._ ,·, .-1\ I NOTE 2. ACCUMULATED PROJECT EXPENDITURE This represent total expenditure incurred from both Current Grant and Additional financing by the various Categories for the year under review Category Cumulative to 31st Dec. 2015 Cumulative to 31st Dec. 2014 1 859,972.94 446,188.64 2 5,195,630.13 3,304,037.97 3 2,422,077.67 1,288,894.95 4 1,356,846.52 1.099,355.06 9,834,527 .26 6.138.476.62 NOTE3 CASH AND CASH EQUIVALENTS These represent project funds held by Project Coordinating Units (PCU) and other implementing agencies (both Current Grant and Additional Financing). The details are as follows: 2015 2014 USD USD I. GEF Special Account 1,362,698.26 1,028,818.37 11. Operating Account (212,757.26) (63,882.54) 111. EPA 63,560.82 77,892.36 IV. DCS, MOFA (224,398.04) 15,074.21 v. Wildlife 8,218.14 11,220.59 VI. FSD 41.633.45 - - 1.038.955.37 1,069,122.9 11 I NOTE 4 (A) GEF/IDA FUND 2015 2014 USD USD Balance as at 1st January 7,207,599.61 4,726,057.42 Disbursement during the year 3,664,504.71 2.481.542.19 Balance as at 3i5t December, 2015 10.872.104.32 7.207.599,61 NOTE 4 (B) RECEIPTS The amount of US$ 3,664,504. 71 represent funds received into the Sustainable Land and Water Management Project for both Current grant and Additional financing at the National Investment Bank. Grant No. 95451-GH Account Number 4001122055801 US$ 703,105.09 Grant No. 95451-GH Account Number 4112052121101 US$ 2,961,399.62 NOTE 5 OTHER CONTRIBUTIONS 2015 2014 USD USD Addition during the year 1,378.31 1,378.31 NOTE6 CATEGORY 1-SADA 2015 2014 USD USD Website Development 0.00 5,611.95 Travelling Cost 5,869.52 254.24 Spartial Devt Framework 407,914.83 G PS Software 0.00 24,482.58 413.784.35 30.348.76 12 I NOTE7 CATEGORY 2- EPA, MOFA & WILDLIFE 2015 2014 USO USO Training & Conference 162,731.76 107,269.16 Consultancy 42,196.08 48,830.51 Soil Carbon 20,008.66 32,594.49 International Conference 0.00 18,692.31 Field Trips 354,137.52 197,801.92 Office Expenses 116,468.95 62,423.16 Office Equipment 82,104.89 3,902.37 Awareness on CREMA 21,320.75 18,288.14 Bank Charges 0.00 427.82 Demonstrations 0.00 69,830.51 Field Equipment 21,293.97 20,100.21 Running of Vehicles 71,204.56 67,868.23 Sensitization on Env. Safeguards 0.00 31,393.23 Water Quality Sampling 0.00 16,606.78 Watershed planning Exercise 59,005.39 56,672.21 Survey on CREMA 0.00 70,169.49 Advertisement 1,971.18 0.00 Agric Inputs 2,589.13 0.00 Construction of Waterholes 110,624.53 Assessment & Diagnostic Survey 27,413.21 Bicycles 15,824.79 Preparation of Mgt Plans 30,646.90 Enrichment Planting 193,586.01 Seedlings 68,037.74 Study Tour 25,587.60 Motor Bikes 187,383.02 Develop CREMA Mgt. Plans 38,611.85 Fire Control & prevention 85,668.46 Motor Vehicles 35,541.51 Impact Evaluation 43,584.91 Awareness creation in Wildlife Mgt 27,439.35 CREMA Corridor Mgt 46,609.16 1,891,592.06 822,870.54 I NOTE 8. CATEGORY 3 Sub Projects 2015 2014 USD USD Sub-Projects 1,133,182.72 1,099,402.09 NOTE 9. CATEGORY 4- Project Coordinating Unit 2015 2014 USD USD Training& conference 33,773.60 1,257.04 Audit Fees 10,768.33 10,000.00 Contract Staff 17,340.50 24,130.40 Office Equipment 0.00 1,448.05 Office Expenses 7,378.33 17,436.88 Bank Charges 1,374.42 669.83 Exchange Difference 176,020.91 54,125.78 Running of vehicles 10,835.37 6,994.09 257,491.46 1161062.09 The Exchange loss arose because the rate at which NIB transfers Dollars into Cedi operating account was lower than the Inter-Bank exchange rate from BoG which the Project Coordinating Unit used for 2015 transactions. I SPECIAL ACCOUNT RECONCILIATION STATEMENT AS AT 31 ST DECEMBER, 2015 Balance as at ist January: NIB Dollar Account 1,028,818.37 NIB Cedi Account (63,882.54} Ecobank - EPA Account 77,892.37 Ecobank- MOFA Account 15,074.21 Ghana Commercial Bank - Wildlife 11,220.59 Interest Income 1,378.31 Reimbursement through special Account 3,664,504.71 4, 735,006.02 Balance as at 31st December: NIB Special Account 1,362,698.26 NIB Cedi -Account (212,575 .26} Ecobank - EPA Account 63,560.83 Ecobank- MOFA Account {224,398.04} GCB - Wildlife 8,218.14 FSD 41,633.45 Amount of eligible expenditure 3,696,050.54 4, 735,006.02 I CURRENT GRANT BALANCE SHEET AS AT 31sr DECEMBER, 2015 (ALL AMOUNTS ARE IN USD UNLESS OTHERWISE STATED) 2015 2014 Accumulated Project Expenditure 7,472,387.00 6, 138,476.62 CURRENT ASSETS Cash and cash equipment 438,347.20 1,069,122.99 7,910,734.20 7,207,599.61 REPRESENTED BY: GEF/IDA FUND-GRANT 7,910,704.70 7,207,599.61 OTHER CONTRIBUTIONS 29.50 0.00 7.910.734.20 7 .207 .599.61 I OPERATING STATEMENT ON SUSTAINABLE LAND WATER MANAGEMENT PROJECT FOR THE YEAR ENDED, 31 sr DECEMBER, 2015 (All amounts are stated in US Dollars RECEIPTS Grant Received 703, 105.09 2,481,542.19 Interest Earned 29.50 703,134.59 PAYMENTS Category 1 413,784.30 30,348.76 Category 2 430,919.54 822,870.54 Category 3 299,825.96 1,099,402.09 Category 4 189,380.48 116,062.09 1,333,910.28 2,068,683.48 NET RECEIPTS (630.775.69} 412.858.71 17 I NOTE 2. ACCUMULATED PROJECT EXPENDITURE Category Cumulative to 31st Dec. 2015 Cumulative to 31st Dec. 2014 1 859,972.94 446,188.64 2 3,734,957.61 3,304,037.97 3 1,588, 720.91 1,288,894.95 4 l,288, 735.54 1.099,355.06 7.472.387.00 6.138.476.62 NOTE3 CASH AND CASH EQUIVALENTS These represent project funds held by PCU and other implementing agencies. The details are as follows: 2015 2014 USO USO VII. GEF special Account 554,758.88 1,028,818.37 VIII. Operating account 132,404.89 (63,882.54) IX. EPA 24,998.70 77,892.36 x. DCS, MOFA (257,629.81) 15,074.21 XI. Wildlife (16,185.46) 11.220.59 438.347.20 1,062,122,22 I NOTE4 GEF/IDA FUND 2015 2014 USO USO Balance as at ist January 7,207,599.61 4,726,057.42 Receipts during the year 703,105.09 2,481,542.19 Balance as at 31st December, 2013 7,910,704.70 Z,ZOZ,599.61 NOTE 5 OTHER CONTRIBUTIONS 2015 2014 USO USO Addition during the year 29.50 NOTEG RECEIPTS The amount of US$ 703,105.09 represent funds received into the Sustainable Land and Water Management Project Grant No. 95451-GH Account Number 4001122055801 at the National Investment bank. NOTE7 CATEGORY 1- SADA 2015 2014 USO USO Website Development 0.00 5,611.95 Travelling Cost 5,869.50 254.24 Spartial Devt Framework 407,914.80 GPS Software 0.00 24,482.58 413.784.30 30.348.76 I NOTES CATEGORY 2- EPA, MOFA & WILDLIFE 2015 2014 USD USD Training & Conference 19,178.29 107,269.16 Consultancy 34,120.82 48,830.51 Soil Carbon 20,008.66 32,594.49 International Conference 0.00 18,692.31 Field Trips 172,127.22 197,801.92 Office Expenses 46,446.51 62,423.16 Office Equipment 0.00 3,902.37 Awareness on CREMA 0.00 18,288.14 Bank Charges 0.00 427.82 Demonstrations 0.00 69,830.51 Field Equipment 0.00 20,100.21 Running of Vehicles 25,077.65 67,868.23 Sensitization on Env. Safeguards 0.00 31,393.23 Water Quality Sampling 0.00 16,606.78 Watershed planning Exercise 0.00 56,672.21 Survey on CREMA 0.00 70,169.49 Advertisement 746.73 0.00 Agric Inputs 2,589.13 0.00 Construction of Waterholes 110,624.53 0.00 430,919.64 822,870.54 NOTE 9. CATEGORY 3 Sub Projects 2015 2014 USD USD Sub-Projects 299,825.96 1,099,402.09 I NOTE 10. CATEGORY 4- Project Coordinating Unit 2015 2014 USD USD Training& conference 7,994.45 1,257.04 Audit Fees 10,768.33 10,000.00 Contract Staff 17,340.50 24,130.40 Office Equipment 0.00 1,448.05 Support Mission 0.00 0.00 Office Expenses 7,378.33 17,436.88 Bank Charges 820.50 669.83 Exchange Difference 137,953.53 54,125.78 Running of vehicles 7,124.84 6,994.09 189,380.48 116,062.09 I SPECIAL ACCOUNT RECONCILIATION STATEMENT AS AT 31 ST DECEMBER, 2015 Balance as at pt January: NIB Dollar Account 1,028,818.37 NIB Cedi Account {63,882.54) Ecobank- EPA Account 77,892.36 Ecobank- MOFA Account 15,074.21 Ghana Commercial Bank - Wildlife 11,220.59 Interest Income 29.50 Reimbursement through special Account 703,105.09 1, 772,257 .59 Balance as at 3i5t December: NIB Special Account 554,758.88 NIB Cedi -Account 132,404.89 Ecobank - EPA Account 24,998.71 Ecobank- MOFA Account (25 7,629.81) GCB - Wildlife (16,185.46) Amount of eligible expenditure 1,333,910.38 1, 772,257.59 I ADDITIONAL FINANCING BALANCE SHEET AS AT 31 5T DECEMBER 2015 (ALL AMOUNTS ARE IN USD UNLESS OTHERWISE STATED) 2015 Accumulated Project Expenditure 2,362,140.26 CURRENT ASSETS Cash and cash equipment 600,608.17 2,962,748.43 REPRESENTED BY: GEF/IDA FUND-GRANT 2,961,399.62 OTHER CONTRIBUTIONS 1,348.81 2,962,748.43 I OPERATING STATEMENT FOR THE YEAR ENDED, 31 5T DECEMBDER, 2015 (All amounts are stated in US Dollars RECEIPTS Grant Received 2,961,399.62 Interest earned 1,348.81 2,962,748.43 PAYMENTS Category 2 1,460,672.52 Category 3 833,356.76 Category 4 68,110.98 2,362,140.26 NET RECEIPTS 600,608.17 2. ACCUMULATED PROJECT EXPENDITURE Category cumulative to 3i5t Dec. 2015 2 1,460,672.52 3 833,356.76 4 68,110.98 2,362,140.26 3. CASH AND CASH EQUIVALENTS These represent project funds held by PCU and other implementing agencies. The details are as follows: 2015 USD GEF special Account: XII. Dollar 807,939.38 XIII. Operating account (345,162.15) XIV. EPA 38,562.12 xv. DCS, MOFA 33,231.77 XVI. Wildlife 24,403.60 XVII. FSD 41,633.45 600.608.17 4. GEF/IDA FUND 2015 USO Balance as at ist January 0.00 Receipts during the year 2,961,399.62 Balance as at 3i5t December, 2013 2,961,399.62 5. OTHER CONTRIBUTIONS 2015 USO Balance as at ist January 0.00 Addition during the year 1,348.81 1,348.81 6. GRANT RECEIVED These represent amounts received into the Sustainable Land and Water Management Project Grant No. 95451-GH Account Number 4001122055801 at the National Investment Bank as follows: Date Receipts Amount 5/6/15 Initial Advance 1 1,000,000.00 23/9/15 Replenishment 2 1,000,000.00 31/12/15 Replenishment 3 961.399.62 2,961,399.62 8. CATEGORY 2- EPA, MOFA, WILDLIFE & FSD 2015 USD Training & Conference 143,553.50 Consultancy 8,075.26 Assessment & Diagnostic Survey 27,413.21 Field Trips 182,010.30 Office Expenses 70,022.44 Office Equipment 82,104.89 Awareness on CREMA 21,320.75 Bicycles 15,824.79 Preparation of Mgt Plans 30,646.90 Enrichment Planting 193,586.01 Seedlings 68,037.74 Study Tour 25,587.60 Field Equipment 21,293.97 Advertisement 1,224.45 Motor Bikes 187,383.02 Develop CREMA Mgt. Plans 38,611.85 Running of Vehicles 46,127.06 Fire Control & prevention 85,668.46 Motor Vehicles 35,541.51 Impact Evaluation 43,584.91 Watershed planning Exercise 59,005.39 Awareness creation in Wildlife Mgt 27,439.35 CREMA Corridor Mgt 46,609.16 1,460,672.52 27 I 9. CATEGORY 3 2015 USO Sub-Projects 833,356.76 10. CATEGORY 4 2015 USO Training& conference 25,779.15 Bank Charges 553.92 Exchange Difference 38,067.38 Running of vehicles 3,710.53 68,110.98 I SPECIAL ACCOUNT RECONCILIATION STATEMENT AS AT 31 ST DECEMBER, 2015 Balance as at ist January: NIB Dollar Account 0.00 NIB Cedi Account 0.00 Ecobank - EPA Account 0.00 Ecobank- MOFA Account 0.00 Ghana Commercial Bank - Wildlife 0.00 Interest income 1348.81 Reimbursement through special Account 2, 961,399.62 2,962, 748.43 Balance as at 31st December: NIB Special Account 807,939.38 NIB Cedi -Account (345,162.15) Ecobank - EPA Account 38,562.12 Ecobank- MOFA Account 33,231.77 GCB - Wildlife 24,403.60 FSD 41,633.45 Amount of eligible expenditure 2,362,140.26 2,962,748.43 I PROJECT INSPECTION REPORT The visit to the Upper West Region took us to the EPA regional office, MOFA district office in the WA East district and FSD Lawra. EPA OFFICE WA The team had a brief interaction with the Regional Director, Madam Zena bu Wasai - King on the overview of the project. The Director stated the main work executed by the office in 2015 was awareness creation . According to her GH¢ 10,500.00 was advanced to the office in 2015 for that objective . The Director stated that, apart from GH¢ 10,500.00 an amount of GH¢ 132,279.43 was released to EPA office to pay for seedlings that were co llected by other districts and communities in the Region from GEMP nu rsery sites. According to her the office was involved, in the procurement of the Seedlings, This procurement arrangement was in agreement with the project contract. In order to undertake effective awareness creation, two Motorbikes were released from EPA office Accra and Wa office . The Regional Director of EPA- Madam Zena bu Wasai- King I The Audit team at the Regional Director's office Seedlings Procured and Distributed Type of Seedling Qty Amount Mango 5,063 33,668.95 Cassia 20,850 46,151.48 Cashew 2,530 9,614.00 Teaks 18,040 46,845.00 Total 132,279.43 I One of the Motor Bikes released to the Office WA EAST DISTRICT -MOFA The team in a group photograph with the focal person Mr. Puotege ( 3rdfrom left) and Mr umar. At Wa East district of MOFA the team interacted with the staff and the focal person, Maurice Puotege. He briefed the team of the importance of the project, He said SL WMP is aimed at reducing land degradation and enhancing maintenance of Biodiversity. According to him, the project started 2011 in two communities namely, Kpaglaghi and Kpalinie and, currently, six other communities have been added. These are Kpaananuma, Kparisaga, Konta. Kuk.pong, Naaha and I finally Zinye. The focal person, explained that, about 1,098 beneficiary farmers were involved in the various technology adopted in improving agro-forestry, soil fertility and certified seed production. (This intervention, according to the focal person increased the yield in 2014/2015 agric. season, and farmers were happy with the project). This intervention and acreage cultivated is illustrated in the table below NO. COMMUNITY TYPE OF INTERVENTION ACREAGE 1 Kpalinye Cereal/legume rotation control 1 2 Kpaglaghi Legume/cereal rotation control 1 3 Kulkpong Soil moisture conservation through bunding 1 control 4 Naaha Minimum tillage technique in maize production 1 control 5 Zinye Strip cropping technique in maize production 1 control 6 Kparisaga Rangeland development for livestock feeding 1 7 Konta Mucuna seed production 1 TOTAL 7 According to Mr Puotege the district also undertook watershed planning in four communities namely; Kpalinye,Kpaglaghi, Zinye and Dabliikpor. Watershed planning is the identification of tributary that run along the communities in a contagious manner. NAAHA At Naaha the team was accompanied by Mr. Haruna Umar-an agric extension officer in the district. According to Mr.Umar, 197 beneficiary farmers were in afforestation project, 20 pieces of mango seedlings were given to each farmer and 6 acreage of land was used. The objective is to improve soil fertility and to enhance the living conditions of these farmers. I Mr Umar explaining a point to the Leader One of the Mango seeds on the farm Mr. Alhassan Sulemana one of the Farmers The team in a group photogragh with Sulemana ACHIEVEMENTS ~ 1,200kg of compost have been prepared and utilized on the demonstration plot and individual farms. ~ The concepts of SLWMP are very much appreciated by the community members, For instance some women process their soya into local ' maggi ' which is sold to improve upon their standard of living. ~ MOF A staff gained experience in community planning assessment. ~ Three farmers were able to graft mango plants by observing the seedlings they received from the project. CHALLENGES ~ Late onset of the rains ~ Provision of tractors services difficult to come by I I » Low staffing of agricultural personnel in the district. I » Late supply of seedling. I WAY FORWARD » I Project inputs should be provided on time » More training should be organized for the farmers to upgrade their knowledge and skills in SLWMP activities. I Forestry Service Division- LAWRA I At FSD Lawra district in the Upper West Region we visited Kalpawn Forest Reserve. We were accompanied by the Regional Director, Mr Isaac Adoteng and the District Manager Mr.Bennet I Ntiamoah. I According to the District Manager, in 2015 the following activities were undertaken: •!• Preparation of Management plan. I •!• 100,000 of various seedlings were procured to enhance enrichment planting of indigenous speces like Mahogany and Dawadawa in the reserve. •!• Constructed fire rides around the forest. The fire rides prevent bush fire for spreading I into the forest. •!• In order to prevent bush fire, 80 member fire volunteer squad was established in the I community. •!• Awareness creation in bush fire woodlot and conservation and control firewood and charcoal production I Brief History of Kalpawn Forest Reserve,The Kulpawn forest reserve w as constituted in 1954 under Wala Council bye-law. The Kulpawn Tributaries Forest Reserve lies within the Daffiama­ I Bussie-Issa and Wa East Districts of the Upper West Region of Ghana. The area is rectangular in shape and stretches southwards from the Jollinyiri village to Du. The name is derived from the Kulpawn River which drains into the White Volta. The biological diversity of the reserve is I moderately good. The reserve is not directly connected to Ambalara Forest Reserve which is about 50km away, however, the reserve has a linkage with the Gbele Resource Reserve therefore, there is the need for effective management of both the on and off reserve areas in order to serve as a I biological corridor. The District Manager, Mr. Ntiamoah, said the Kulpawn Forest Reserve covers an area of 15,540.00 I hactor and the perimeter is 4 l .28km. The reserve falls under Lawra Forest District but politically it is under Daffiama-Bussie-Issa and Wa East District with their administrative capitals at Issa and Funsi respectively. I I I I Objectives of Sustainable Land Water and Management Project intervention The main objective is to sustain the protective function of the Kulpawn Forest Reserve, To sustainably manage 15,540.00 ha of natural forest to increase Non Timber Forest Products (NTFPs) production during the plan period. To undertake enrichment planting of 400 ha of selected NTFPs within Kulpawn Forest Reserve. To develop wildlife resource management guideline for managing wildlife within the reserve. To rehabilitate 16 ha of failed plantations area within Kulpawn Forest Reserve. A SLWMP provided directional sign post to the reserve I View of the Ka/pawn Forest Reserves The Audit team and Regional Director of FSD and the District Manager of FSD • I I I I I I I Teak tree planted in the in the Reserve I I I I I I I I I I I I 381 I I