Ebola Emergency Response Project IDA H9920 and D0070 Government of Sierra Leone MoHS (IHPAU) Financial statements for the year ended 31 December 2018 This report contais 27pages Ref-S65ks/eap Ebola Emergency Response Project IDA H9920 and D0070 Government ofSierra Leone HoHS (IHPA U) Financial statements Jbr the year ended 31 December 2018 Contents Page General information I Background information 2 Report of the Executive Members of the Ebola Emergency Response Project 3-4 Independent Auditor's report 5 -8 Statement of resources and expenditure by category 9 - 10 Statement of receipts and payments by component 11 - 12 Statement of financial position 13 Statement of cash flows 14 Notes to the financial statements 15 -22 Separate opinion on the statement of expenditure submitted during the year 31 December 2018 23 Summary of SoE withdrawal requests 24 Report of the Independent Auditors on the Special Account Statement 25 Special Account Statement United States Dollar 26 Special Account Statements - Sierra Leonean Leones 27 Ebola Emergency Response Projeci IDA H9920 and D0070 Government of Sierra Leone Mo HS (IHPAU) Financial statements for the year ended 31 December 2018 General information Office Ministry of Health and Sanitation Integrated Health Project Administrative Unit (IHPAU) 30 Old Railway Line Tengbeh Town Freetown Chief Medical Officer Dr. Amara Jambai Team Lead Alpha Umaru Jalloh Financial Specialist . Sorie D Kamara Bankers Sierra Leone Commercial Bank Limited Siaka Stevens Street Freetown Sierra Leone Bank of Sierra Leone Gloucester Street Freetown Standard Chartered Bank Sierra Leone Limited Lightfoot Boston Street Freetown Auditor Baker Tilly SL Chartered Accountants Baker Tilly House 37 Siaka Stevens Street Freetown Sierra Leone 1 Ebola Emergency Response Project IDA H9920 and OO 70 Government ofSierra Leone MoHS (IHPAU) Financial statements for the year ended 31 December 2018 Background information The Ministry of Health and Sanitation (MOHS) received funds from World Bank to implement the Ebola Emergency Response Project. These funds are managed by the Integrated Health Projects Administrative Unit (IHPAU) and are kept in a designated account. The Project initially started in September 2014 with 5 components (see below). However, there was a reprogramming in 2016 to suit the needs of the country with the Project now having only two components (see below). The total current budget is $26,328,022 for four years starting from 2016. The objective of the project is: * To contribute in the short-term to the control of the Ebola Virus Disease (EVD) outbreak, make available selected essential health services and mitigate the socio-economic impact of EVD in Sierra Leone. The five components of the initial Project were: * Support to the EVD outbreak Response Plans and Strengthening Essential Health Services; * Human Resources scale up for outbreak response and essential health services; * Provision of Food and Basic Supplies to Quarantined Populations and EVD affected Households; * Provision of Essential Public Services; and * Pre-investment Assessment for Acceleration of Ebola prevention, Treatment and preparedness. The two components of the current reprogrammed Project are: * Health Service Delivery; and * Health System Support According to the Project Agreement (Project Appraisal Document) only eligible expenditures are required to be financed under the program and that activities should be carried out in accordance with the procedures specified in the Agreement. As agreed between the Ministry of Finance and Economic Development and the World Bank, an independent post financial audit is required for all financial transactions carried out under the Project each year. The audit will cover activities undertaken during the year. This financial audit therefore covers the year ended 2018. 2 Ebola Emergency Response Project IDA H9920 and DO070 Government ofSierra Leone MoHS (IHPALV) Financial statements for the year ended 31 December 2018 Report of the Executive Members of the Ebola Emergency Response Project The Executive Members of the above Project hereby present its report to Government of Sierra Leone for the year ended 31 December 2018. The Executive Members are responsible for the preparation and presentation of the project financial statements, comprising the statement of financial position at 31 December 2018, the statement of resources and expenditure, the statement of receipts and payments and the statement of cash flows for the year then ended and the notes to the financial statements, which include a summary of significant accounting policies and other explanatory notes in accordance with the accounting policies stated in note I to the financial statements and for such internal control as the management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the project financial statements, the Executive Members are responsible for: * Selecting suitable accounting policies and apply them consistently; * Making judgements and estimates that are reasonable and prudent; * Stating whether applicable accounting policies have been followed, subject to any material depatures disclosed and explained in the Financial statement;and a Preparing the financial statements on a going concern basis unless it is inappropriate to presume that the project will continue its activities. The Executive Members are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the project. They have a general responsibility for such steps as are reasonably available to them to safeguard the assets of the project and to prevent and detect fraud and other irregularities. Executive Members The names of the officers who served during the year under review are as set out on page 1 of these financial statements. None of the Executive Officers had or has any interest in any contract or arrangement to which the principal recipient was or is a party. Auditors The auditors Baker Tilly SL have indicated their willingness to continue in office. 3 Ebola Emergency Response Project IDA H9920 and D0070 Government ofSierra Leone MoHS (HPA U) Financial statements for the year ended 31 December 2018 Report of the Executive Members of the Ebola Emergency Response Project (continued) Approval of the financial statements The financial statements of the Ebola Emergency Response Project as indicated above were approved by the Executive Members on 4 \ 2019 and are signed on their behalf by: Chief Medical Officer Tea e Financial Specialist 4 bakertitly Baker Tilly SL Baker Tilly House 37 Siaka Stevens Street P.0 Bo 100 Frectown Sierra Leone Telephone +(232) 30-444-100 Independent Auditor's Report to the Government of Sierra Leone We have audited the financial statements of the Ebola Emergency Response Project number IDA H9920 and D0070, which comprise the statement of financial position as at 31 December 2018, and the statements of resources and expenditure, receipts and payments and cash flows for the year then ended, and notes to the financial statements, including a summary of significant accounting policies and other explanatory information. In our opinion the financial statements of the Ebola Emergency Response Project number IDA H9920 and D0070 present fairly in all material respects the financial performance of the project for the year ended 31 December 2018 in accordance with the basis of accounting framework described in note I We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Ebola Emergency Response Project number IDA H9920 and D0070 in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (JESBA Code) together with the ethical requirements that are relevant to our audit of the financial statements in Sierra Leone, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Key internal controlvweaknesses We conducted our audit in accordance with International Standards on Auditing (ISAs). In addition to our responsibility as Auditors, we are required to include in this audit report a highlight on key internal control weaknesses and non-compliance with the financing agreement terms. The audit process was designed in such a way as to detect control deficiencies within the management of the project. The key internal control weaknesses identified was: * The project is required to deduct and make payment of withholding tax on or before the 15" of the following month. However, it was noted that there were outstanding withholding tax relating to 2016. A Member Firm of the Baker Tilly Worldwide Network of Independent Accountig Firms Executive Chairman: Raymond M Davies, Managing Partner: Derrick L Kawaley Partners: iaka A Balogun, Agnes N Sawyer 5 Independent Auditor's Report to the Government of Sierra Leone Management is responsible for the other information. The other information comprises the General Information, Background Information and the Report of the Executive Members. Other information does not include the financial statements and our auditor's report thereon. Our audit of the financial statements does not cover the other information and we do not express an audit opinion or any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in so doing, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed on the other information obtained prior to the date of this auditor's report, we conclude that there is a material misstatement of this other information, we are required to report that fact, We have nothing to report in this regard. The Executive Committee is responsible for the preparation and fair presentation of the financial statements in accordance with the Applicable Financial Reporting Framework and for such internal control as the Management determines is necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, Executive Committee is responsible for assessing the Project's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Executive Committee either intends to liquidate the Project or to cease operations, or have no realistic alternative but to do so. Those charged with governance are responsible for overseeing the Project's financial reporting process. 6 Independent Auditor's Report to the Government of Sierra Leone Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Project's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Management. * Conclude on the appropriateness of the Management' use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Project's ability to continue as a going concern. If we conclude that a material uncertainty exists, then we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Project to cease to continue as a going concern. . Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. * Obtain sufficient appropriate audit evidence regarding the financial information of the project or business activities within the project to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the project's audit. We remain solely responsible for our audit opinion. 7 Independent Auditor's Report to the Government of Sierra Leone Auditor's responsibilities for the audit of the financial statements * We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. * We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. The financial statements have been prepared in accordance with the basis of accounting framework described in note I for the purpose of determining the financial position of the project by its Executive Committee and donors and the financial statements and related auditor's report may not be suitable for another purpose. Our report is intended solely for the management of LHPAU and its donors and should not be distributed to or used by parties other than the management of IHPAU and its donors. The Engagement Partner on the audit resulting in this Independent Auditor's report is Derrick L Kawaley. Freetown Chartered Accountants Date:8 8 Ebola Emergency Response Project IDA H9920 and D0070 Government of Sierra Leone MoHS (IHPAU) Financial statements for the year ended 31 December 2018 Statement of resources and expenditure by category for the year ended 31 December 2018 H9920 D0070 Total H9920 D0070 Total 2018 2018 2018 2017 2017 2017 Notes USD USD USD USD USD USD Resources: Balance brought forward Bank and cash balance 14,409 888,439 902,848 14,409 4,092,760 4,107,169 Advances - 344,010 344,010 - - - Payables - (153,660) (153,660) - - - 14,409 1,078,789 1,093,198 14,409 4,092,760 4,107,169 Receipts Withdrawal application 2 - 6,696,411 6,696,411 - 3,709,717 3,709,717 Refund from implementing partner- NaCSA - 398,933 398,933 - - - Total receipts - 7,095,344 7,095,344 - 3,709,717 3,709,717 Total resources 14,409 8,174,133 8,188,542 14,409 7,802,477 7,816,886 The notes on pages 15 to 22 are an integral part of these financial statements 9 Ebola Emergency Response Project IDA H9920 and DOO 70 Government ofSierra Leone MoHS (JHPA L) Financial statements for the year ended 31 December 2018 Statement of resources and expenditure by category (continued) for the year ended 31 December 2018 H9920 D0070 Total H9920 D0070 Total 2018 2018 2018 2017 2017 2017 Notes USD USD USD USD USD USD Expenditure Goods, works, non-consulting services, consultants' services, training and operating costs for Part 1, 2(c),2(d) and 3 - 7,213,420 7,213,420 - 6,272,122 6,272,122 Compensation benefits for Part 2(a) - 297,961 297,961 - 447,859 447,859 Repayment of amount due to Ministry of Finance 4 - - - - 85,577 85,577 Exchange gain - (128,408) (128,408) - (81,870) (81,870) Total expenditure - 7,382,973 7,382,973 - 6,723,688 6,723,688 Results for the year 14,409 791,160 805,569 14,409 1,078,789 1,093,198 Represented by: Cash and cash equivalent 6 14,409 305,253 319,662 14,409 888,439 902,848 Payables 4 - (182,503) (182,503) - (153,660) (153,660) Advances 3 - 668,410 668,410 - 344,010 344,010 14,409 791,160 805,569 14,409 1,078,789 1,093,198 These financial statements were approved on 3 L 2019 Chief Medical Officer Team lead Financial Specialist The notes on pages 15 to 22 are an integral part of these financial statements 10 Ehola Emergency Response Project IDA H9920 and D0070 Government ofSierra Leone MoHS (IHPA U) Financial statements for the year ended 31 December 2018 Statement of receipts and payments by component for the year ended 31 December 2018 Notes H9920 D0070 Total H9920 D0070 Total 2018 2018 2018 2017 2017 2017 USD USD USD USD USD USD Resources: Bank balance and cash 14,409 888,439 902,848 14,409 4,092,760 4,107,169 Advances - 344,010 344,010 - - - Payables - (153,660) (153,660) - - - 14,409 1,078,789 1,093,198 14,409 4,092,760 4,107,169 Receipts Withdrawal application 2 - 6,696,411 6,696,411 - 3,709,717 3,709,717 Refund from implementing partner- NaCSA - 398,933 398,933 - - - Total receipts - 7,095,344 7,095,344 - 3,709,717 3,709,717 Total resources 14,409 8,174,133 8,188,542 14,409 7,802,477 7,816,886 Payments Component 1: Support to EVD Outbreak Response 5 - - - - - - Component 2: Human Resource Scale Up 5 - 312,961 312,961 - 777,564 777,564 New Component 1: Health Service Delivery 5 - 3,800,942 3,800,942 - 3,865,221 3,865,221 New Component 2: Health System Support 5 - 3,397,478 3,397,478 - 2,077,196 2,077,196 Repayment of amount due to Ministry of Finance 4 - - -85,577 85,577 - 7,511,381 7,511,381 - 6,805,558 6,805,558 The notes on pages 15 to 22 are an integral part of these financial statements I1I Ebola Emergency Response Project IDA H9920 and D0070 Government ofSierra Leone MoHS (IHPA U) Financial statements for the year ended 31 December 2018 Statement of receipts and payments by component (continued) for the year ended 31 December 2018 Notes H9920 D0070 Total H9920 D0070 Total 2018 2018 2018 2017 2017 2017 USD USD USD USD USD USD Excess of receipts over 14,409 662,752 677,161 14,409 996,919 1,011,328 payments Effect of movement in exchange - 128,408 128,408 - 81,870 81,870 rate on bank balance Net receipts over payments 14,409 791,160 805,569 14,409 1,078,789 1,093,198 Payables 4 - 182,503 182,503 - 153,660 153,660 Advance 3 - (668,410) (668,410) - (344,010) (344,010) Cash balance at 31 December 6 14,409 305,253 319,662 14,409 888,439 902,848 These financial statements were approved on 2019 Chief Medical Officer Team lead Financial Specialist The notes on pages 15 to 22 are an integral part of these financial statements 12 Ebola Emergency Response Project IDA H9920 and D0070 Government ofSierra Leone MoHS (IHPA U) Financial statements for the year ended 31 December 2018 Statement of financial position as at 31 December 2018 Notes H9920 D0070 Total H9920 D0070 Total 2018 2018 2018 2017 2017 2017 USD USD USD USD USD USD Assets Cash and cash equivalents 6 14,409 305,253 319,662 14,409 888,439 902,848 Advances 3 297,097 1,902,674 2,199,771 297,097 1,977,207 2,274,304 311,506 2,207,927 2,519,433 311,506 2,865,646 3,177,152 Represented by: Funding and liabilities Deferred income 7 311,506 2,025,424 2,336,930 311,506 2,711,986 3,023,492 Payables 4 - 182,503 182,503 - 153,660 153,660 311,506 2,207,927 2,519,433 311,506 2,865,646 3,177,152 These financial statements were approved on 12019 Chief Medical Officer Team lead Financial Specialist The notes on pages 15 to 22 are an integral part of these financial statements 13 Ebola Emergency Response Project IDA H9920 and D0070 Government ofSierra Leone MolMS (IHPA U) Financial statements for the year ended 31 December 2018 Statement of cash flows fir the year ended 31 December 2018 Notes H9920 D0070 Total H9920 D0070 Total 2018 2018 2018 2017 2017 2017 USD USD USD USD USD USD Cash flows from operating activities Refund from implementing partner- NaCSA - 398,933 398,933 - - - Cash paid to suppliers and employees 9 - (7,806,938) (7,806,938) - (6,995,908) (6,995,908) Net cash flows from operating activities - (7,408,005) (7,408,005) - (6,995,908) (6,995,908) Cash flows from financing activities Cash flows from IDA 2 - 6,696,411 6,696,411 - 3,709,717 3,709,717 Net cash flows from financing activities - 6,696,411 6,696,411 3,709,717 3,709,717 Net (decrease)/in crease in Cash and Cash Equivalent - (711,594) (711,594) - (3,286,191) (3,286,191) Cash and cash equivalent at 1 January 14,409 888,439 902,848 14,409 4,092,760 4,107,169 Effect of Movements in exchange rate on cash and cash equivalent - 128,408 128,408 - 81,870 81,870 Cash and cash equivalents at 31 December 14,409 305,255 319,662 14,409 888,439 902,848 The notes on pages 15 to 22 are an integral part of these financial statements 14 Ebola Emergency Response Project IDA H9920 and D0070 Government ofSierra Leone MoHS (IHPAU) Financial statements for the year ended 31 December 2018 Notes to the financial statements 1. Reporting entity The Ministry of Health and Sanitation received funds from the World Bank to implement the Ebola Emergency Response Project and thus the Integrated Health Projects Administration Unit (IHPAU) is managing and accounting for these funds. These financial statements comprise those of Ebola Emergency Response Project IDA H9920 and D0070 for the year ended 31 December 2018. 1.1 Summary of significant accounting policies The Principal accounting polices applied in the preparation of these financial statements are set out below. These policies have been consistently applied unless otherwise stated, 1.2 Basis of accounting The project accounts were prepared in accordance with the accounting policies set out below and the requirements of the Project agreement. They were approved for issue by the Executive Members on Z ZYAM 2019. The statement of resource and expenditure have been prepared on the cash basis of accounting which means that income is recognised when received, and expenses are recognised when paid for. The project financial statements are presented in United Stated Dollars (USD) and have been prepared under the historical cost convention. The basis of income recognition is described in note 1.5 below. 1.3 Foreign currency transactions Assets and liabilities denominated in foreign currencies (other than US Dollars) are translated at the rates ruling at the balance sheet date. The local currency expense pertaining to the IDA are translated into USD at the rate of exchange prevailing on the date at which the transactions were recorded. Al gains and losses arising are taken to the statement of income and expenditure. 1.4 Fixed assets Fixed assets are expensed on acquisition but a comprehensive fixed assets register is maintained. 1.5 Income Funding from the World Bank is held in a deferred income account when received and are only recognised in the Project's income Statement when utilized. 15 Ebola Emergency Response Project IDA H9920 and D0070 Government of Sierra Leone MoHS (IHPA U) Financial statements for the year ended 31 December 2018 Notes to the financial statement (continued) 2. IDA Disbursements H9920 D0070 Total H9920 D0070 Total 2018 2018 2018 2017 2017 2017 USD USD USD USD USD USD Withdrawal Application EERP/WA/028 - - - - 1,517,954 1,517,954 Withdrawal Application EERP/WA/026 - . - - 2,191,763 2,191,763 Withdrawal Application EERP/WA/030 - 4,999,980 4,999,980 - -- Withdrawal Application EERP/WA/031 - 531,042 531,042 - Withdrawal Application EERP/WA/034 - 389,583 389,583 - - Withdrawal Application 'EERP/WA/035 - 775,806 775,806 - Total - 6,696,411 6,696,411 - 3,709,717 3,709,717 3. Advances Total Total 2018 2017 USD USD Component 2: Human resources scale up for outbreak response and essential health services Special Performace incentives 145,000 145,000 Hazard Pay 26,204 26,204 171,204 171,204 Component 3: Provision of food and basic supplies to quarantined population MSWGCA - Survivor discharge packages 125,893 125,893 125,893 125,893 Total IDA H9920 297,097 297,097 16 Ebola Emergency Response Project IDA H9920 and DO070 Government ofSierra Leone MoHS (IHPA U) Financial statements for the year ended 31 December 2018 Notes to the financial statement (continued) 3. Advances Total Total 2018 2017 USD USD IDA D0070 Component 2: Human resources scale up for outbreak response and essential health services Hazard Pay 774,791 774,791 774,791 774,791 Component 4: Provision of essential public services Social Safety Net 459,473 858,406 Advances for program activities 668,410 344,010 1,127,883 1,202,416 Total IDA D0070 1,902,674 1,977,207 4. Payables 2018 2017 USD USD Withholding Tax 104,056 141,032 Accruals 78,447 12,628 182,503 153,660 In April 2016,the National Ebola Response Centre (NERC) transferred to IHPAU the sum of $85,577 for project H8770. Project H8770 was however not implemented by lHPAU but by the Ministry of Finance and Economic Development (MoFED), and consequently in 2017, the funds were transferred to the Ministry of Finance and Economic Development (MoFED). 17 Ebola Emergency Response Project IDA H9920 and D0070 Government ofSierra Leone MoHS (IHPAU) Financial statements for the year ended 31 December 2018 Notes to the financial statement (continued) 5. Expenditure (continued) IDA DOO'70 2018 2017 USD USD New component 1: Health service delivery CHW coordination (through PHC Directorate 21,769 15,552 E ui ment and su lies 6,958 - Technical assistance-MDCT 1,963,588 2,369,176 Coordination/Hos itals and Labs 16,814 Renovations 143,559 538,216 Trainin and materials 280 440,849 Coordmation -NEMS 61,224 22500 Mana ement and o erations-NEMS 1,349,053 54,032 Develo ment of su erkills / Su erV of CH 5,030 186,238 Legislative/Regulatory framework 9,772 4,150 Capacity-bu.ildm 105,)001 94,000 ESICME Ipi entaion62,834 125,661 Environmental Safeguards Pro ramme 31,976 6,101 Nat Environ Health and Sanitation Lab 23,084 8,46 3,800,942 3,865,221 Component 2: Human resources scale up for outbreak response and essential healthservices 2018 2017 USD USD Hazard Pay/Eboka Death Benefit 312,961 777,564 312,961 777,564 18 Ebola Emergency Response Project IDA H9920 and D0070 Government ofSierra Leone MoHS (1HPA U) Financial statements for the year ended 31 December 2018 Notes to the financial statement (continued) 5. Expenditure (continued) IDA D0070 (continued) New component 2: Health system support 2018 2017 USD USD Program implementation support 667,052 690,962 Operations 247,692 97,020 Restructuring of the Nursing and Midwifery Dir 31,099 - HSS Hub (Apr-Dec 2016/17) 207,185 178,489 Salaries 220,477 385,950 Operations 308,485 174,846 Clinical residency training - 77,397 Academic programs 618,109 73,512 Clinical Assistants (Makeni) 477,847 208,397 Educational costs - 8,298 Training- Nurses/ Midwives 62,128 118,411 Top Management 143,558 - Operational costs-RCH 12,696 8,189 Program support 13,917 1,232 Management and operations 14,735 Operational expenses- DPPI 30,726 4,531 Monitoring, evaluation, studies 96,318 - Planning and Supervision 46,332 27,042 Health Systems, Policy, Planning & Information 46,700 22,920 Accreditation Measures 152,422 - 3,397,478 2,077,196 Total Expenditure - IDA 0070 7,511,381 6,719,981 19 Ebola Emergency Response Project IDA H9920 and D0070 Government ofSierra Leone MoHS (IHPAU) Financial statements for the year ended 31 December 2018 Notes to the financial statement (continued) 6. Cash and cash equivalents H9920 D0070 Total H9920 D0070 Total 2018 2018 2018 2017 2017 2017 USD USD USD USD USD USD Designated accounts: NERC - 13,379 13,379 - 13,379 13,379 IHPAU 14,409 250,699 265,108 14,409 835,817 850,226 Pool accounts NERC - 38,970 38,970 - 38,970 38,970 14,409 303,048 317,457 14,409 888,166 902,575 Petty cash 1IHPAU - 2,205 2,205 - 273 273 14,409 305,253 319,662 14,409 888,439 902,848 20 Ebola Emergency Response Project IDA H9920 and D0070 Government ofSierra Leone MoHS (IHPAU) Financial statements for the year ended 31 December 2018 Notes to the financial statement (continued) 7. Deferred income H9920 D0070 Total H9920 D0070 Total 2018 2018 2018 2017 2017 2017 Notes USD USD USD USD USD USD Resources Opening balance 311,506 2,711,986 3,023,492 311,506 5,640,380 5,951,886 IDA Funding 2 - 6,696,411 6,696,411 - 3,709,717 3,709,717 Total Resources 311,506 9,408,397 9,719,903 311,506 9,350,097 9,661,603 Expenditure Goods, works, non-consulting services, consultants' services, training and operating costs for Part 1, 2(c),2(d) and 3 - 7,213,420 7,213,420 - 6,272,122 6,272,122 Compensation benefits for Part 2(a) - 297,961 297,961 - 447,859 447,859 Exchange gain (128,408) (128,408) (81,870) (81,870) - 7,382,973 7,382,973 - 6,638,111 6,638,111 Deferred income 311,506 2,025,424 2,336,930 311,506 2,711,986 3,023,492 Deferred income represents the unspent balance of funding received as at the end of the year. 21 Ebola Emergency Response Project IDA H9920 and DOO70 Government ofSierra Leone MoHS (IHPA U) Financial statements fo)r the year ended 31 December 2018 Notes to the financial statement (continued) 8. Cash receipts H9920 D0070 Total 19920 D0070 Total 2018 2018 2018 2017 2017 2017 USD USD USD USD USD USD IDA Withdrawal Applications - 4,999,980 4,999,980 - 3,709,717 3,709,717 4,999,980 4,999,980 - 3,709,717 3,709,717 9. Cash paid to suppliers and employees H9920 D0070 Total H9920 D0070 Total 2018 2018 2018 2017 2017 2017 USD USD USD USD USD USD Total expenditure - (7,511,381) (7,511,381) - (6,719,981) (6,719,981) Increase in loans and advances - (324,400) (324,400) - (344,010) (344,010) Decrease in payables - 28,843 28,843 - 68,083 68,083 - (7,806,938) (7,806,938) - (6,995,908) (6,995,908) 10. Commitments Commitments at the reporting date was USD 5,250 in respect of fees for the audit of the project financial statements for the year ended 31 December 2018 ( 2017: USD 35,000) 11. Contingent liabilities There were no contingent liabilities as at 31 December 2018 (31 December 2017 : Nil) 12. Subsequent events Events subsequent to the reporting date are reflected only to the extent that they relate directly to the financial statements and the effect is material. There were no such events as at the time of signing this report. 22 bakert iy Baker Tilly SL Baker Tilly House 37 Siaka Stevens Street P.0 Bo 100 Freetown Sierra Leone Telephone +(232) 30-444-100 Separate Opinion on the Statement of Disbursements submitted during the year ended 31 December 2018 We have audited the Statement of Disbursement of the Ebola Emergency Response Project for the year ended 31 December 2018 submitted to the World Bank by IHPAU in support of disbursement for expenditure in accordance with the Project Agreement No IDA H9920 D0070 dated 17 September 2014. Our examination was made in accordance with International Standards on Auditing and accordingly included such test of accounting records, verification of assets and liabilities, review of systems of internal controls and other auditing procedures that were considered necessary in the circumstances, In our opinion, the supporting summary sheets and information audited by us, set out on page 24, could be relied upon to support the application for disbursements by IHPAU for expenditure incurred for the purpose of the Project as specified in the Project document. Freetown Chartered Accountants Date: A Member Firm of the Baker Tifly Worldwide Network of Indepepdent Accounting Firms Executive Chairman: Raymond M Daves, Managing Partner: DarrIk L Kawalay Partners: Isiaka A Belgui, Agnes N Sawyer 23 Ebola Emergency Response Project IDA H9920 and D0070 Government ofSierra Leone MoHS (IHPAU) Financial statements for the year ended 31 December 2018 Summary of SOE withdrawal requests No. Description Amount USD Withdrawal Application "EERP/WA/030 4,999,980 Withdrawal Application "EERP/WA/031 531,042 Withdrawal Application "EERP/WA/034 389,583 Withdrawal Application "EERP/WA/035 775,806 Total 6,696,411 24 bakertilLy Baker Tilly SL Baker Tilly House 37 Siaka Stevens Street P.0 Bo 100 Freetown Sierra Leone Telephone +(232) 30-444-100 Report of the Independent Auditors on the Special Account Statements denominated in United States Dollars; and Sierra Leonean Leones Account numbers 8700102004602 and 0100102004602 We have audited the Special Account Statements numbered 8700102004602 and 0100102004602 with the Standard Chartered Bank established under the provision of the IDA Programme for the Ebola Emergency Response Project Grants/Loan Numbered IDA H9920 & D0070 for the year ended 31 December 2018 as set out on pages 25 and 26, We conducted the audit in accordance with the International Standards on Auditing. Those standards require that we plan and perform the audit to obtain reasonable assurance that the Special Account statements are free of material misstatements. We believe that our audit provides a reasonable basis for our opinion. The accompanying Special Account Statements were prepared on the basis of cash deposits and withdrawals for the purpose of complying with the project agreement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Opinion In our opinion the receipts are properly accounted for and the withdrawals were made for the purpose of the project in accordance with the Loan/Grant agreement and World Bank disbursement procedures. The accompanying special account statements give a true and fair view of the ending balances as at 31 December 2018. Other matters The accompany special account statements are only those bank accounts maintained by the Integrated Health Project Administration Unit (IHPAU) and do not include the special account statements of the project's bank accounts balances held with the National Emergency Response Center (NERC). Freetown Chartered Accountants Date: A Member Firm of the baker Tilly Worldwide Network of Independent Accounting FIrms Executive Ch.ir-ma-: Rym.d M Dvies, Man-ging Prtner.r, l Dr lEk LK.wly Partners. Isiaka A Balogun, Agnes N Sawyer 25 Ebola Emergency Response Project IDA H9920 and D0070 Government ofSierra Leone MoHS (JHPAU) Financial statements for the year ended 31 December 2018 Special account statement Account No: 8700102004602 Depository Bank: Standard Chartered Bank Sierra Leone Limited Address: Lightfoot Boston Street, Freetown Related Grant Agreement: IDA H9920 & D0070 Currency: United States Dollars Summary Account activity for the year ended 31 December 2018 USD Opening balance at 1 January 849,992 Transfers: - World Bank 4,999,980 Refund of advances received from National Commision for Social Action (NaCSA) 398,933 Total Resources 6,248,905 Salaries 1,534,804 Payment to suppliers 2,155,064 Bank charges 94,346 Transfer to Leones account 2,072,723 5,856,937 Closing balance at 31 December 2018 391,968 26 Ebola Emergency Response Project IDA H9920 D0070 Government ofSierra Leone MoHS (IHPA U) Financial statements for the year ended 31 December 2018 Special account statement Account No: 0100102004602 Depository Bank: Standard Chartered Bank Sierra Leone Limited Address: Lightfoot Boston Street, Freetown Related Grant Agreement: IDA H9920 & D0070 Currency: Sierra Leonean Leones Summary Account activity for the year ended 31 December 2018 Le Opening balance at 1 January (1,765,848) Transfers from USD account 16,949,600,000 Total Resources 16,947,834,152 Salaries 4,180,687,234 Payment to suppliers 13,812,582,130 Bank charges 29,698,049 18,022,967,413 Closing balance at 31 December 2018 (1,075,133,261) 27