THE WORLD BANK STATE AND LOCAL GOVERNANCE REFORM PROJECT (SLOGOR) (MINIS TRY OF BUDGET AND PLANNING) CONSOLIDA TED FINANCIAL STA TEMENTS FOR THE YEAR ENDED 31sT DECEMBER, 2018 AUDITED BY OFFICE OF THE AUDITOR-GENERAL FOR THE FEDERATION Plot 273, Samuel Ademulegun Street, Central Business District, Abuja. ABBREVIATIONS AEA's Activities Executing Agencies AuGF Auditor-General for the Federation EU European Union EURO Official Currencies of the European Union FMOF Federal Ministry of Finance FGN Federal Government of Nigeria FPM Financial Procedures Manual DA Designate Account DDA Draw Down Account GCC Government Counterpart Contribution OAGF Office of the Accountant General of the Federation OAGS Office of the Accountant General of the State OAuGF Office of the Auditor-General for the Federation IFRs Interim Financial Reports IDA International Development Association MDAs Ministries, Departments and Agencies MBNP Ministry of Budget and National Planning PIU Project Implementations Unit NPCU National Project Coordinating Unit PFS Project Financial Statement PFM Project Financial Management SA Special Account SLOGOR State and Local Governance Reform Projects SOE Statement of Expenditures SPCU State Project Coordinating Units VAT Value Added Tax WHT Withholding Tax W/A Withdrawal Applications 1 TABLE OF CONTENT CONTENT PAGE(S) Abbreviation - --2 Table Of Content - - 3 Corporate Information -- - 4 Introduction - -- 5 Project Development Objective (PDO) - - 5 Project Components - - 5 Project Categories And Expenditure Heads - - - 6 Sources Of Project Funding - - . - - 6 Comments On The Consolidated Annual Financial Statement - - - - 6 Sources And Uses Of Fund By Project Categories - - - - 6 Consolidated Uses Of Fund By Project Activities (Budget, Expenditure And Variances Analysis) 7 Statement Of Cash Balances - - 7 Project's Accounting And Financial Report Packages - - - _ 7 2018 Annual Overall Project Implementation - 7 Statement of the Project Management Responsibilities - - 8 Report of the Project Team - - - - 9 Report Of The Auditors - - - 10 Consolidated Financial Statement; Sources and Uses of Fund ( Naira& Euro) - 13 Consolidated Financial Statement; Sources and Uses of Fund State by State - - 15 Consolidated Statement of Income and Expenditure - - - - - 17 Consolidated Financial Cash Flow Statement - - - - 18 Consolidated Statement of Uses of Fund by Project Activities - - - 19 Notes to the Financial Statements - - -- - 22 2 STATE AND LOCAL GOVERNACE REFORM PROJECT (SLOGOR) CONSOLIDATED FINANCIAL STATEMENT FOR THE YEAR ENDED31STDECEMBER, 2018 CORPORATE INFORMATION Project Name: State and Local Governance Reform Project (SLOGOR) Project Project ID: P133045 Total Project Cost: US 54.99m Commitment Amount: US 54.99m Responsible Agency: State and Local Governance Reform Project Federal Ministry of Budget and Planning Project Management Team: Mr Samuel 0 Eloho National Project Coordinator Mr. Felix Okonkwo Project Manager, NPCU Mr YahayaSaidu National Project Accountant NPCU Mr James C. 0 Ifekandu State Project Coordinator Anambra State Mr Joseph Ada Imbufe State Project Coordinator Cross River State Mr.Yemiljidele State Project Coordinator Osun State Mr. Mohammad Yaro State Project Coordinator Kano State Engr. Haba Hassan State Project Coordinator Jigawa State Mr Sani Haruna Jajere State Project Coordinator Yobe State Project Focus States Anambra, Cross Rivers, Jigawa, Kano, Osun and Yobe Bankers: F delity, Zenith, Wema, FCMB, Diamond, Ecobank and CBN Auditors: Auditor-General for the Federation, Office of the Auditor-General for the Federation, Audit House, Plot 273, Samuel Ademulegun Street, Central Business District, Abuja. 3 INTRODUCTION The project Consolidated Annual Financial Statement for the SLOGOR project is prepared in line with the World Bank financial reporting guidelines and frameworks to provide information on the progress of project's activities as regards the funds received and disbursement made for the period ended 31stDecember, 2018. STATE AND LOCAL GOVERNANCE REFOR (SLOGOR) PROJECT The SLOGOR Project is a single Donor Trust Fund to be managed by the World Bank with the European Union providing a grant of about US78 million (59,500,000.00) to implement the full PFM package in the six states. 12.5% of the grant is unallocated at the beginning of the project. The unallocated funds are set aside for contingencies (6.5%) and as performance fund, (6%) to provide additional support to the states that perform well based on their project implementation results/outcome and disbursement performance at Mid-Term review. The Trust Fund(TF) will use World Bank financial management, procurement and disbursement guidelines for implementation of the State and Local Governance Reform (SLOGOR) Project through the National Project Coordinating Unit of the State and Local Governance Reform (SLOGOR) Project in the National Planning Commission, Abuja. PROJECT DEVELOPMENT OBJECTIVE The Project Development Objective (PDO) is to improve transparency, accountability and quality in public financial management in the participating states of Anambra, Cross River, Osun, Kano,Jigawa and Yobe. PROJECTS COMPONENTS: For the realisation of the project objectives, the programme is designed around three components: the first of which is the Public Financial Management Reforms component which is to provide: technical assistance support on full PFM package to MDAs in the six participating states, including introduction of PFM system in states where they are not in place and upgrading of similar system in states where they are in place. The second component, Support to Local governance will support local governance in each state, particularly each government's initiative to develop roadmap for devolution of functions to local governments as well as provision of technical assistance support on planning, budgeting and Monitoring and Evaluation (M & E) to each state's Ministry of Local Government, Office of the Auditor-General for Local Governments, Local Government Service Commission and three LGAs. The third component is Project Coordination at national and sub-national levels. Financial Summary PARTICULARS IDA CREDIT GCC/OTHER TOTAL CUMMULATIVE (N) S (N) (N) IDA CREDIT GCC/OTHERS 7irds Received 724,705,287,18 25,237,321.99 1.749,942,609.17 7,697,440,794 8 46,607,02779 Dayment/Expenditure 2,119,498,978.11 0.00 2,119,498,978.11 7,142,068,222.03 0.00 4 PROJECT CATEGORIES AND EXPENDITURE HEADS The financial transactions of this project are categorised into: i. Goods, Equipment & Vehicles ii. Consultancy Services iii. Training /Workshop iv. Operating Costs SOURCES OF PROJECT FUNDING The project sources of funds is mainly from a grant of about US78million Dollar (59,500,000.00 Euro) donor Trust Fund provided by EU to implement the full PFM package in the six states. This fund are drawn by the Project Implementing Units i.e. NPCU and SPCUs through withdrawal application in client connection with the corresponding Statement Of Expenditure (SOE). The activities which characterized the receipt and disbursement made for the year ended 31stDecember, 2018 are reported below: COMMENTS ON THE CONSOLIDATED ANNUAL FINANCIAL STATEMENT In connection with the financial report, the following information are given with respect to the various project activities. Moreover, these will provide further information on the sources and uses of fund by categories as well as uses of fund by project component. Similarly, the analysis of budget implementation stated on page... of the report is to show the overall percentage of the implementation by each PIU. SOURCES AND USES OF FUND BY PROJECT CATEGORIES This focuses on the fund received from the Trust Fund and GCCC /Others and their corresponding expenditures during the reporting period. As result, the total receipt of the year ended 31st December, 2018 stood at One Billion, seven Hundred and Forty Nine Million, Nine Hundred and Forty Two Thousand, Six Hundred and Nine Naira, Seventeen Kobo (N1,749,942,609,17) only why the corresponding expenditure during the year stood at Two Billion, One Hundred and Nineteen Million, Four Hundred and Ninety Eight Thousand, Nine Hundred and Seventy Eight Naira and Eleven Kobo (N2,119,498,978.11) only. At the end of the financial year, the sources of fund received from Trust Funds and Other sources , as well as the associate expenditure show the total receipt of One Billion, Seven Hundred and Forty Nine Million, Nine Hundred and Forty Two Thousand, Six Hundred and Nine Naira and Seventeen Kobo (N1,749,942,609.17) only, and this broken down in to: S/N Sources Amount (N) Trust Funds Credit 1,722,434,153.30 Ii State GCC 20,000,000.00 lii Sales of Tender Documents 3,790,000.00 Iv Miscellaneous Recei ts 1,447,321.99 V Interest Receipts from Euro Accounts 2,270,34319 Vi Interest Receipts from NGN Accounts 790.69 Total Recets 1,749,942,609.17 5 CONSOLIDATED USED OF FUNDS BY PROJECT ACTIVITIES (BUDGET, EXPENDITURE & VARIANCE ANALYSIS) This focuses on the planned of Budgeted activities against the actual activities implemented to establish the percentage (%) of budget execution while the difference is the variance. However, the total actual expenditure for the period ended 31stDecember, 2018 remain Two Billion, One Hundred and Nineteen Million, Four Hundred and Ninety Eight Thousand, Nine Hundred and Seventy Eight Naira and Eleven Kobo (N2,119,498,978,11) only, as reflected in the above consolidated Uses of funds by categories, However, during the period, the SLOGOR PlUs incurred the following expressed in percentage (%) respectively: REPORT OF THE PROJECT TEAM STATES 2018 % 2017 % NPCU 185,580,868.70 8.76 52,240,802.28 1.50 ANAMBRA 180,424,070.70 8.51 1,031,445,678.17 29.57 CROSS RIVER 189,121,059.16 8.92 340,311,922.45 9.76 OSUN 490,304,305.98 23.1 636,715,887.32 18.25 KANO 460,911,393.23 21.7 631,053,410.94 18.09 JIGAWA 397,662,802.01 18.8 572,355,875.32 16.41 YOBE 215,494,478.33 10.2 223,920,958.19 6.42 2,119,498,978.1 100.0 TOTAL 1 100 3,488,044,534.67 0 STATEMENT OF CASH BALANCES The statement of Cash Balances shows the project liquidities reconciling the available balances at the beginning and at the closing of the reporting period 31stDecember, 2018. The consolidated annual financial statement closing balances stood at a total sum of One Billion, Four Hundred and Five Million, Three Hundred and Twenty Seven Thousand, Five hundred and Seventy Naira, Sixty Six Kobo (N1,405,327,570.66) only. PROJECT ACCOUNTING AND FINANCIAL REPORTING PACKAGE The Flexible Accounting Software remains an official accounting package recommended for the SLOGOR project, both at Federal and States level for the Projects Accounting and financial reporting. The Package has being installed and both the Project Accountants and their Assistants at the Federal and State level were trained on the uses and application / operation of Flexible Accounting Software, the Project FM Team are now familiar with the package, this f,nancial report are generated / extracted from the package. 2018 ANNUAL OVERALL PROJECT IMPLEMENTATION During the 2018, though the project witness continuing improvement, it's worth noting that the project implementation s on going with all the state doing better in their performance with regard to their disbursement capacity. Therefore, we are hoping for a more and better implementation of the project across the participating states in the year 2019. Mr. S. 0. Eloho National Project Coordinator (SLOGOR) 6 STATEMENT OF THE PROJECT MANAGEMENT RESPONSIBILITIES The International Public Sector Accounting Standards (IPSAS) and the Project Implementation Manual (PIM) require the Project Management Team, to prepare financial statement for each financial year that gives true and fair view of the state of affairs of SLOGOR at the end of the year of its surplus or deficit, The responsibilities include: a) Keep proper accounting records that disclose, with reasonable accuracy, the financial position of SLOGOR and comply with the requirement of IPSAS, b) Establish adequate internal controls to safeguard its asset and to prevent and detect fraud and other irregularities in line with the PIM, c) Prepare annual financial statements in accordance with IPSAS (Cash basis) and as provided by the PIM, using suitable accounting policies supported by reasonable and prudent judgements and estimate, and are consistently applied. The Management Team accepts responsibility for the annual financial statement, which has been prepared using appropriate accounting Policies supported by reasonable and prudent judgement estimates, in conformity with International Public Sector Accounting Standard (IPSAS Cash Basis) as issued by International Public Sector Accounting Standard Board (IPSASB) and the requirement of State and Local Governance Reform (SLOGOR) Project Implementation Manual. The Management Team believes that the financial statements reflect a true state of financial affairs of SLOGOR and of its surplus for the year ended 31st December2018. The Management further accepts the responsibility for the maintenance of accounting records that may be relied upon in the preparation of the financial statement, as well as adequate system of internal financial control. Nothing has come to the attention of the Management Team to indicate that SLOGOR will not remain a going -oncern for at least twelve months from the date of this statement. Samuel O. ho Yahaya Seidu National Project Coordinator Project Accountant Date: Date: 7 THE AUDITOR-GENERAL FOR THE FEDERATION Audit House, Plot 273, Samuel Ademulegun Street, Central Business District, PM.B. 128, Garki - Abuja, Nigeria. The Project Coordinator, State and Local Governance Reform (SLOGOR) Project Federal Ministry of Budget and Planning, Federal Secretariat, Abuja. AUDIT OF STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT PERFORMED BY THE AUDITOR-GENERAL FOR THE FEDERATION AUDITOR'S REPORT Opinion I have audited the financial statements of State and Local Governance Reform (SLOGOR) Project for the year ended 31st December, 2018. These financial statements comprise the Statement of Financial performance, Cashflow for the year then ended, and a summary of Income and Expenditure on Project Activities on participating State basis. Basis for Opinion I conducted the audit in accordance with International Standards for Supreme Audit Institutions (ISSAls). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements Section of my report. I am independent of the entity in accordance with the Code of Ethics for Supreme Audit Institutions together with the ethical requirements that are relevant to my audit of the financial statements and I have fulfilled my other ethical responsibilities in accordance with these requirements and the Code of Ethics. Emphasis of Matter The Project Management Claim on the Financial Statement compliance with International Public Sector Accounting Standard (IPSAS ) Cash Basis stated in the statement of accounting policies was not applied in the preparation and presentation of the financial statement of the programs for the year ended 31S December, 2018. My opinion is not modified in respect of this matter since the Project Operating Manual allows the use of historical cost convention and cash accounting. 8 Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with IPSAS, and for such internal control as 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 financial statements, management is responsible for assessing the Entity'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 management either intends to liquidate the project or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing the entity's financial reporting process. Auditor's Responsibility for the Audit of the Financial Statements My 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 my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with (ISSAls), 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 Financial Audit Methodology (FAM), which is consistent with the Fundamental Auditing Principles (ISSAls 100-999) of the International Standards for Supreme Audit Institutions, I exercise professional skepticism throughout the audit. I 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 my 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 controls. * 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 Entity's internal control. * Evaluate the appropriateness of accounting policies uses and the reasonableness of accounting estimates and related disclosures made by management. * Conclude on the appropriateness of management's 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 Entity's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up 9 to the date of my auditor's report. However, future events or conditions may cause the Entity 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. I 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 I identify during my audit. I also provide those charged with governance with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be brought to bear on my independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or, when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. A. M. AYINE, FCA Auditor-General for the Federation June 17, 2019 10 STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED FINANCIAL STATEMENTS FOR THEYEAR ENDED 31ST DECEMBER,2018 CUMMULATIVE SOURCES AND USES OF FUNDS (NAIRA B EURO) AS AT 31ST DECEMBER, 2018 CURRENT PERIOD LAST PERIOD CUMMULATIVE CUMMULATIVE TO DATE RECEIPT NAIRA EURO NAIRA EURO NAIRA EURO .14 Sredit 1,722,434,153,30 4,553,157,74 3,01 ,370,48 .70 1071B4,988.33 5,322.813,B 34, 0 15,358,14G17 S:ate Government 20,000,000.50 53,333.33 SAles of Tender Document 3,790.000500 I51G.17 905,0000l 2,819.82 469H500 12.26149 M Se laneous Receipts 1,447,321.99 3,859.53 1,312 55 4.12 00448 1G3 5 -erest Received from --o Bank Acct. 2,270,343.19 G1,54.25 2,020,9783 5,821,55 4,291,321.57 11,875.80 1-erEst Received from NFir Bank Acct. 755.BB 2.11 158,258.48 415 48 158.B9 0 17 417.59 Total Receipts 1,749,942,574.33 4,862,513.53 3,603,464,979.56 10,774,049.30 5,353,407,553.89 15,440,562.83 Expenditure by Categories 1.00 sp Csts. Wrks, Trn, ?lrys Pts (A.8.C) 5.00 Na-ional Office 185,580,BBB.70 494,882.32 52.240,802.28 14H,DO8.47 237.B21B70.58 143.980.79 A Omro Office 180,424,070.70 481,13I.81G 1,031.445,G78.17 2.83B1393.41 1.211,BB9748.87 3.320 524.27 In ss River Office 18B 1210 5.1B 504,322.82 34,311.92245 105375 .43 525.432,981.Gl 15581031.25 . Office 490.304,305.98 1,307,478.15 G36.715,887.32 1,904,28485 1,12702013.30 3.211.7B3.00 I.v Office 410.911,393.23 1,229597.05 B31,053,41l.94 1042,25D.75 1091,H4 804.17 2.271,387.8 : 'A2 Office 397,GB2,802.01 15DB0.434.14 572355,875.32 1.B90,351.24 970,18,77.33 2750,785.38 . Office 215,494,478.33 574.,151.94 223,020,958.19 B74,14739 439,415,43B.52 1.248,799.33 Total Expenditures 2,119,498,978.11 5,651,997.27 3,488,044,534.B7 9,353,274.54 5,607,543,512.72 15,005,271.81 Receipts less Expenditure -369,556,403.78 -985,483.74 115,420,444.89 1,420,774.76 (254,135,958.89) 435,291.02 'd'z Ex-hapge Rate er2~cence 996,977,320.47 2,58,10.29 247.B58.435.36 (724,644.18) 1.244.B75,795.83 1.533,9621 dc Un-etired Advances -7,297,951.92 -19.41.21 (7,297,H51.02) (1B,41,21) I Un'etired VAT 0 0.00 r etired WHT 0 0.00 Net Change in Cash 620,123,004.77 6153,1G1.35 363,118,880.25 896,130.58 983,241,885.02 2,349,791.93 11 Opening Cash Balances Special Account 1,55,313B 057.34 4.2B2.1l3.3 81188B7,0B5.B5 357393215 2,739,103,122.99 7,869,035.53 Eounter-part Account State Govt. 215,4G4.7G 59B359 135,702.12 4DB.59 351,166.88 1,005.18 Draw-Down Account 23,053,35B.45 63.848.D4 23,335]339.16 7173.33 46,665,327.1 134,924.67 Interest (Naira) Bank Account 1,044,222 00 28I.30 219,714.00 GBB.55 1,263,936.00 3,552.85 Interest (Domicilary) Bank Account 3,311.333.41 17,489.02 4,724.104.7B 14224.0 11,040,438.16 31,713.11 Total Opening Cash 1,580,771,435.95 4,373,928,33 1.217,52,555.M3 3,GB,303.D 2,798,423,991.64 8,043,231.34 Add[ Net Change in Cash 62D.123,004.77 1.353,331.35 3B3,1H,8B0.25 33,130.58 983,241,885.02 2,349,791.93 960,648,431.18 2,5BI,72915 Net Cash Available 1,405,327,570.68 3,747,540 13 1,580,771,435,94 4.332,433.5B 2,986,099,006.62 8,109,973.78 Closing Cash Balances :Pecial Account 1.3G2.155,13 0 I 3,332,413.38 1.550,13B.I57,34 4,277,8BB.55 2,912,291,187.34 7,910,303.23 acnter-part Account State Govt. 1,933,335,85 5,154.7G 215,434.73 594.32 2,148,500.61 5,749.38 .raw-Down Account 28,073,281.07 74.BB2.IB 23.359,358.45 33,33B.3 51,132,639.52 138,498.68 ItErest (Naira) Bank ccount 4,297,133.73 11,459.13 1,044,222.3I 2,881.73 5,341,385.76 14,340.83 literest (Donmicilary) Bank H Bcunt .8,.BB.300 23,350.53 .31B.333.40 17,431.13 15,185,293.40 41,081.16 Closing Cash Balances 1,405,327,570.68 3,747,540.19 1,580,771,435.95 4,362,433.60 2,981,099,006.63 8,109,973.79 Opening Exchange Rate 361.16 Closing Exchange Rate 375 Samuel 0. El Yahaya Seidu National Project Coordinator Project Accountant 12 I о о о т _ _ _._ р г � о о т °-� с.тд �vMj о сд _т _М ° М _о Д и ° О М � О7 � � U7 и М N т т т [� �7 О7 О р С� р С �у-' ° ° � - о [�, й ° О � М ооо � � � � [,р0 �j.� р р � � М ° О �у- С� N �у-' CV �' = N �' Са �У М р7 й с�- °о rn�- N у, � � ° °� � т т° о7 сд [� � r7 г г N О М т О о0 М О � � и �У L1'] [� т N р r' с� G7 оа - о [д т �п �� и� О7 N ._ <,] - � � � М N О_а .� Q7 С1] С; р N СО О] N - М О] т о гд � � ° о � � � ° о о о о � о М N и о о о n о т о М �. м ° М ора � °O т c�i `" � С�" о г� °° � [� ° о о У в °_° о �' � � �Т �Т о �У г и т и р �" 07 М �"7 [�D ги�, `ш й 7 _^ �. с� `" и� у' т ао cv с� '�' о о о о о --- - •- � � о ° о о о о о с+ с� о ° о и у�-.. сс о т о I [V N°° t� и7 �" ° г_? г N � ° I I � I ш I I cV N а � � �7 � _ N I гr� са р п� сд и � со �? са М м с°-� � со т° I �7 м ? у� М о о о оа о м о о о с� .. DO R � � N ° ° ° N � � О ° р р р р 4 N ° рр С"� U'] N Z 'L-_' о7 _и L� [�т'7 С7 р � р Q т = М о ш У г LO °' � т � CD• � � cv т М � ° � м � � с � �- °� CO е ' � � ш ш � � � N М м т .- � о _ � v ~-- � о о о о, сд М ° о т о -- - ш [л � о о r- т n о ° о о т и г� о о о t� о м и о�' м т� т cV М �- t- г ��' °° r`�'- � М�У' о ui [�- �' c�i F- СЛ Q = С ° � �; С+О М О Ч'] - р V М И И Q ° о°о ° ги LЛ �- М �У' М р 'ш7 р `-I О Z � CV О L.П � � �.У т О �7 р ш ш - р т С О � � О] ° М lJ'] N LNГ7 С ш � � �°у- О р N �' 07 l!7 � О С У _ _ �У' Q ° т [� ^ р У т С � ° О � � СМО и�'] С� О О О О О С_G �У' N ° О О V = Q :" ..�� т р а7 N �Му- р Lmn pj т ° М F- t- С `'_ _ ° ° с� ° и т ° lf7 0O и [д С С И И Q � ° гд М �° Q'] N � I� � р LO � М р � р � г г� о �- N i aj , � , N I о , N с-1 �.ь_ г С � М i т � � а7 ° I С Н = v N N т � �J т ш �7 00 [д [� N V ш О � N _М г � _ ._ �а' FW... ш � т о с� � ° - - С � И � Q? о т сд � �° ° °.. .° о о о о о о � N LO о'J N С-j ш [/7 = С rэ о° т с� � ° � р � °� Са � -� ° °° с м о`-° ° о ° "� й �л оа р G 4 � Q � о со О � р � г� ° М �--� V U] Z г р� - О � � �.п т СО в г ш Q _ _' М _ N � о N М О г V N о� � т М �;` DO � �-у = т О �- [` р р О _ т [О Z W С/7 О7 ° р `Q � р ¢ и ° О О � О ° О О О О О р � 00 1 � р F-- М �- r' t� ° о о ° М 1 Q � в = т Q�7 � т � � � О � j � � 4, � С7 1 � [д рр о �� р р =,' � О�7 ° О ОО т С7 �j г а� С�,�"-, еа °и° ао [д М° r. р Z,,.., в С� Lг� L!] � � М С> ,. г М т l77 �7 ° �7 т Т - � . I � � ` . _ ���I � ш 1 I QI GJ О YI '� _� г� I I I I I I ? U U L� С� C�I L7 L7� I I ' I I I � � г-г� т т т т т т , с, а п ¢ ¢ �z ,¢ I а �г `� и ,� � т � а а aI aI aI а � I I � I т т ' I � � ' �i LI �� ! I ° - ы М� М сл гiэ сл й сл � � � � с . Ш с С с � с С с с с � ш Z О С� С> Ll U С..] U U 7 ¢] Е `П Е Е с � � ё ` . . +-� ,�? и � а о о 61 � � с с � ш � "� ,� ,� i9 ~ F-- V- F- F--- � � С р U � ° ш � � С] � � � и ,� vi � у а ш I � �-- = s , � > > L L L !G � � � � S� fS1 с � и �� �� н �О S' '�'i S 'S �'S S�' �S ь_=л ш С� Q 'D � V с о г� г..� . 61 �и, ,� .-и, �и„ ` . _ .D и ¢э -о � �, С а] al � ¢) а1 61 �- -� .� .� С 0] � У ч-.+ �'- С � С,7 ,� и и и и с у д_ �а] Г� о - •-, й С � � С� U С� С] U U д t/1 � ¢J ш pEj С ш L] ш и ш а� ш С ° � � � � а а �, j д к С ` � fG ' ш Q г� -�' й ,°� ш ч.�. д и й й й � � � � 'р� ш о � о V .-, т . _ I СI -° и и � с с о к � � � -о v � � «' с� -о -о � � ... ��L_�L�L- --�- "'�-т г� � т г� г� 1 г� г-° С�ц- ¢ в I ¢� г ..___ _.--1._�_ __i 1. .-� � � � о � � �� т�� о �.n r- сд о т �� � �: '�" о� c�i г� м у: ' с°'. о оа о г- ° г.о��..�-- гд t ° � М N С`J М °�У � О М � CD [,°р ��i � I:Л м � � � ° '� сО �_- �J 00 с '�'�� _ � Qi � М N� ° ° М � � . N rY' _N � , lJ"7 М Г� I О7' О� I� � М ° N CD N, ' � � М т о С�! о �. � N ° ° �' т М I i Lf7 N М т � °, � - CV Ср �,,,,. iI I , - � м �у- _ � � ° С_ О О7 Г- �У ��'�,,,,,,, О О �7 -- _ О tЛ � Ш ° О �' .�У' [�, L.г7 tЛ ° Ц"7 u7.�,,.I. С.О L!'7 Ш � � м ° ОО �,,!��,,�� N � оа [� гц'�.'i М и7 О7 [� � � N � о°а ° Сто ! М r? - �t т � �.;; °� � °� ° '. N - м � �• С`�j .,. � � и_м7 � I N N N �7 Сд.' ср ш',,.. I I - рр N,,. N �,. . ° � р7 М ° ° N � � �iI', О ° С"7 О ° М�,.1 Ш_ L!'7 � ' . LJ 7 N] ° ° О�: �` �" м ° LГ7 СО,�,,.��,,, � � ° О ��',,'I � М р7 � N �t � N � Сд,. � М т т С� т т,�,. '� О7 т О °�.�, N т т�.,�,. �7 L1'] о М °�',� оо М °��.. _ °','1 CV `� N � о `о,''; N N1i с� с � ° �"� о о �7 о - ро М [D �n � г°д � N ° � ° о о��, [д и7 � � � � �' ш. � I � �� � М м о _о с-- [_V гv „� с � cn м � � i n � � о. � � � I о�,..,�. � .... �n оо �у �,.� ор N .., � _ � � I � ' , � � ., � �i � .,. N с�' , N N � _._ о о гд ..., о м va с- о о r� о - -�-- --� т ' м °°° N °� г.с � I о г� о о ш -I со ьл � о � � �"�° I N �' � с`vo [о [mv � ° �Т г.а �n [д' � М �� и7 L� N Сд м [.G т т оа [д N:,,,, , СО � ..'�',,,, � �у-' l' м ,д= L� N [.О Ср С�.'j [д,,.',, М т I т 1 г� о�о � и'] � [д �� i � М N т �I1. ° ,�'�. ° '�' М ,а= N � ° ln �... М I � Г� �О LЛ„ � N [.р CV��.,,. _ � �' N С.О О ° т т Г� N О О рМр тМ Ч7 _���,, � � р � � �j�''� С.с !.1'7 CN�, СО � ° ° � L°П ,� ����,,,. ° С"7 LЛ Q] � р�,,, � М М �.n оа Ч'] � О ° ° N ° �7 [�'� М ота с� °т с� N �,rj г�^,,� �' с� в'i М м �'�,, ct ор т n, �',., т га г� с.� гд,�,. � °�' �"� оо с� G м�...� °� т т г� �,.� м М . т,'.i, о _ о г���.I � - ьп cv N N Nj, м N т о м о �г'? cv о т � � � �'�,,..�,...... и�э о са о �л с-�'�.. - и од с� [р со о0 т.�,,, N т о r- т;, � n � � � т м � � ��,.. � т от-� м ��,��, � м г-, N � с�1 [V _ _ � т сд r- .�r I М, i j т ш � N � м �,.� т м м �- °� � �° I i° и т� � т w°�� I 1 _. , '- � �д No `-°�. �° гд;�I I I ! � N о о о о �р г� и�з о о ° о и�� I � N ° о7 �п �: �.t ° � г�" N о ° Nц. I гл � '� о ,,. I � т �МУ' ш � �.Nп'�,�� ° г� � �,,���,,, �р м N .,т� � o-j h tv т N ,М�у. N, М Ф n `-�'' t'М� рМр [� �t"�',.I, ° С"� ij �vJ р0 т'.. LГj � �Л т.,,. � �- �У N �.,. О lJ ] N Ср '�,. N L1'] N .- ° _° i I _ N f I -1 I � С I С С О О � ....� Г'� L] О О ,,, fL1 О � ы с ¢ � _ � т с � I И � U С (� О ,,' 61 го s � С .., со ,_; ¢ т � и й г� т и ы т � с с � � � .. ¢ т т �. fo � '�' � а L с� V с �с � L7 � т �,,. �р оС � � � с �� [cv а с � > с С С ао °� - - `_ � С ¢ � � .� V � � т � v а т т � С G1 и о .Q Q1 с Q � с� р� �р С �7 � С -т Ео с т i й о � ¢ � �� s s т с� � z о �с s с[ с� го с '° о и Г� 'L ¢ а _ _ _ о _ ы �_ s L] а 3 Z ° fO I I к к ,... с `а т � и гп о а, и °i а �- ° U I °f ш� ..� �ш � 3 т т � z V с т }? ° ш ш С i с с �,. о т ш ш` «. � ... �и �г� с 3 с •- ' 'С •- ' � и С� о � с о � у о а� С т т ш и' и ,.... - - � `= г U й с� о - = [ � �-р L �,cj STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT STATEMENT OF INCOME AND EXPENDITURE FOR THE YEAR ENDED 31ST DECEMBER, 2018 2018 2017 RECEIPT NAIRA INAIRA IDA Credit 1,722,434,153.30 3,600,379,480.70 State Government 20,000,000.00 - Sales of Tender Document 3,790,000.00 905,000.00 Miscellaneous Receipts 1,447,321.99 1,312.00 Interest Received from Euro Bank Acct. 2,270,343.19 2,020,978.38 Interest Received from Naira Bank Acct. 790.69 158,208.48 Total Receipts 1,749,942,574.33 3,603,464,979.56 Expenditure by Categories Gds, Op Csts, Wrks, Trn, CnSrvs Pts (A,B,C) National Office 180,424,070.70 52,240,802.28 Anambra Office 189,121,059.16 1,031,445,678.17 Cross River Office 490,304,305.98 340,311,922.45 Osun Office 460,911,393.23 636,715,887.32 Kana Office 397,662,802.01 631,053,410.94 Jigawa Office 215,494,478.33 572,355,875.32 Yobe Office 185,580,868.70 223,920,958.19 Total Expenditures 2,119,498,978.11 3,488,044,534.67 -Surplus/Deficit from Operating Activities -369,556,403.78 115,420,444.89 Note.- The following rate was used for conversion Opening balance of SA for reporting period 1 Euro 361.16 IBRD forms received and any foreign expenditure made are converted at the rate of exchange on the date of transaction. Closing Balance of SA for reporting period 1 Euro = 375 15 STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED CASHFLOW STATEMENTS FOR THE ENDED 31ST DECEMBER, 2018 RECEIPT NAIRA StA re ntt 1,722,434,153.30 State Government 20,000,000.00 Sales of Tender Document 3,790,000.00 Miscellaneous Receipts 3,7,000.00 Interest Received from Euro Bank Acct. 2,270,343.19 Interest Received from Naira Bank Acct. 70.69 Total Receipts 1,749,942,574.33 Expenditure by Categories Gds, Op Csts, Wrks, Trn, CnSrvs Pts (A,B,C,)Anambra 180,424,070.70 Gds, Op Costs, Wrks, Trn, CnSrvs Pts (A,B,C,)C/River 2 189,121,059.16 Gds, Op Costs, Wrks, Trn, CnSrvs Pts (A,B,C,)Osun 490,304,305.98 Gds, Op Costs, Wrks, Trn, CnSrvs Pts (A,B,C,)Kano 460,911,393.23 Gds, Op Costs, Wrks, Trn, CnSrvs Pts (A,B,C)Jigawa 397,662,802.01 Gds, Op Costs, Wrks, Trn, CnSrvs Pts (A,B,C)Yobe 215,494,478.33 Gds, Op Costs, Wrks, Trn, CnSrvs Pts (A,B,C)Abuja __ __ ___ 185,580,868.70 Total Expenditures Receipts Less Expenditures -369,556,403.78 Add: Exchange Rate Difference 996,977,360.47 Add: Unretired Advances 99,97,360.47 Add: Unremitted VAT -7,297,951.92 Add: Unremitted WHT 0 Net Change in Cash -20,123004.7 Opening Cash Balances Special Account Specil Acount1,550,136,057.34 Counter-part Account: State Govt. 215,464.76 Draw-Down Account 23,059,358.45 Interest (Naira) Bank Account 2,059,358.45 Interest (Domicilary) Bank Account __ ___6,316,333.0 Total Opening Cash Add: Net Change in Cash 620,123,004.77 960,648,431.18 Net Cash Available Opening Exchange Rate $1/N361.16 Closing Exchange Rate $1/N375.00 16 гд ° о М М ° ° '-n о о ° с° ° г� � о о ci сд о � ° � ° М cv т �- ° й� о � ° М сгi о а� [v � аз N � � ° т � � о°а �J �7 N tЛ М � � N � N � Q7 Q М ° N О7 N � �' ° М N 1---� т N С.О М° ° � _ N ° ° О ° ° ° � О ° � ° _ С� д г �' ° о М �М° ''� ° ° ° ° ° �л о т �д - и-� � о � � ' cn г� г� � ш оо �"� М т �т со т �' оо л с� ° ° о о � о ° ° ° о °° ' ' �- о °° о о о °� и� о ° и� �сг ° Qз � ° � о�`о � °с ° � �v � � � аС N т со со � N � сд _ с� оа -� - о � ° ° ° ° ° г_д _� о ° М о М � ° СО � М ° М ° ° М р т � г" со г � � �"� � в с�, rз У М ° ° ° ° р ° ° ° � р М ° ° � т_ °° т О � N � N г � со ,-i С = и? ш и с-, т о - � ш ш с ° ° ° ° О ш ° ° ° о ° � � � о _и С о М и ° Qз и в � N Ct] Q v гд и ш �- ° � � о ° ° о о ° о � � о ° , ° о т v С оа о о м т �¢ т со °O �,� т о -� t- � �` г�' � � v V 'в N `г' ооо ш г � � � с� с С о с С � � оi _ т ` ° L] � С � -- и Q = V Ш [U р� ч_-� ГЛ L �, С С ш � � � Q � � о � ш -+--� �. о ь- г �_ �� и о � и`т Е � т и �; т о - ° ��., _ ° С о� _т ш.�с i= Q, т Е cn о _с а, и- � �г - ° о ° -� � '� = S' Lc.� �+� _° � � га ссо � � ° � ш° � cn � с � с �з о и и �, � о. �� гл ц с ° са т W И W � � С�. U� > ГЛ ° � fp � L� L -J � 'ь'� �'� G Ш и_ - _ -ь-' С � ° С _У ° �' S Ш �i, Lj F-- г� т Ll V _и `''"' р� U_Q С ._С С С � ��_ С� � С �' _° � ш и-� т О т F= 's � i.� и °�_ о ° с� _и и� � 4 _° _и г° � _� �-� и � �. _ ш И�� аа n' -`° :.�-, _-�-' ш\_ � с � с � ш ['О ° Q � ,,�, ° L гi � ►-�- L io �.� v ш s� �- � а v о� � гл ��с �*- += ш а оз ш � т, иа с�Lла �г� `Daw Е���г.�агл�°оо � '< � ° � �= ° ш � � С � С1 ш о о L7 `= с° с� о ш � � L - -. � г`� ° о г�! о т о ш � � °° ' ° оо N о о о ° о � оо о са �" R с° � cv о о о с°Jд °о и � ° �,з о о r�-� о � � � о о DO рр L � � N � �J М LГJ о 07 ° N О CL7 о С.О � Г17 L.Г] � � �v°j � � Q7 С_О CD �' �' О7 CL7 � �` ��-7 � N М DO р7 о ОО ^ М � �чNj � CL7 N � �' � ° � С.� N N о ° и'� cti о о о о о о о о о о � � � � � � о о о о о о о о о о � и-з о � R о о г�з о гд � о р о � � � ° М - pj ' i i i � � i i i � Ср о о ° � i � ° о О � т о и-э °� гд о оо ° N ° N ° N N CD ° � С"7 QJ � � Q] Q7 � О - � - � � ° ° О � �7 � ° N N ' ' ' , СГJ � О7 �У' DO М N DO С� N С"7 N �у- � n � � М рр Q�-J �j � о � С� о �7 �р М Ср о о о рр О � � о О7 р 0 � ' ' о О р � о о р ° _ о о о о О tЛ о О М ° ° ° о О СС N О lЛ ° ° О о �t U7 ц'7 � ° ° ° ° СО t_П О� Ш � � DO N � � О ° 1--1 С - N � N � ° ° Г- � N С"] L � м М CV Ц7 rз о ° � о сд о ° � о т rn ° ' ' о р ° и-з о о r-, оо ° ° ° с� сд оа о � о ° �д и� �п r� гд гд °O о сд оо ш м �v � � ° �- ш � и о ра - � � CD М N О7 С.О N N СО CV ° ° ° ° ° о о N С`�j СО , �` о С� ° О С� � рр L 1'7 N � � СО М � р7 С"7 М � о Г� � N �' ц- О7 � О [-� С О С L � � � � � ч-- Ср ° � �р � �С VJ О S С L U LJ Г� 07 С С И о U ('р с � � � L � - L Ш С О Q С ц-- 'р1 О7 с CD �р _ _ °1 . Ш С С О Q7 "'С С д � р.7 с L. �-с OJ С L .а-1 С -н� Е Г� О QJ с U с _О = р � О] С = С'О -О _ О � � С U 0] � Х �S Q] С � U L �L � � С Z � ц;_ Ш С LL'� �- U �, д.7 О _ '�--� 'cS _ р О.] Ш Q7 ч- р,7 L Ш _ ч- (/] V] _ _ О] С� _ С � СО С О 'L7 �� О � Q1 С L рэ С Ш Ш О �- И L �. и L � с С с L CJ Ш.� ГЛ -О � Г/7 f- Ш С`� �_ > Z т Z т n. �L с с � и > �+ с ш � с а �� �' \ Е и ��+°- с° т `° , с� о = � ш с о и ,� ш �л � и � � �L с со � с' � `-�- о� U т гл -о о с с а со Z � � а с а с - аэ - � ш о С -_с� о го s ��. �. оз ��� >� С ш о� '_' с ш с°-о ° и Е= С о о а � С ' � с= г� и т U р О.7 � > Q] О L7 д � } С Ш_ � - U L �- С'О U-� у,.,. С Q р_ с � С д CD L д О р,) �--' -с LJ С� О.7 � Q] _О д и �+- д. С С/] р �� О о С С о т а о� о � �z г Е �t о и о� Е � о Е� � �� а и� й гл � г� - Е С о а � � гл ..� � > 3 х �. ti га л о � о ш о о о ° i-r' ° N о о о и°-� ° °� ' ° о ° - i � N c�i со о о ° г� о - "�� гд °O М т о о о N М `r� ° ° �° оо1 � � т � о о и � � � N о `-� �.i М с� � � о й о � т с_v о ° LO DoI � ti с� сд °- й ° с � � ГNП �°. т о т о71� о� � ° ° с� � `� г� N � с�' М �t�II - N �' � о G7� I М N11 � � � � � � � � � о oi � М � �� ° �� т � о°о о � М й �' � иi �I � ° � о о � о ° ' о о ° ° ° М М,. оо �-�-' � r- М!i и'� cv_ � �'NV � 00 n' М � I � М � М �.7 i MI гv - о �.I и']1 Ni ' о о о о о о о о о о ° о т о�, N N ° С7 О ° О рр I � М ° ° ° ° ° NI1 � р� ° ° 1Л ° ° �v�j � i ° М �У- _° ° p��i ° � ° 07 ° CD � 07 Q7 � N I LГ7 l17 � � ' CDI' � L17 GL7 [� �' � CV М (�I'i. �' �' MI I ' ' � ' � [V ' ' � � ° М,,. N � N I М ° � O�:i ° LП �I' N � N, I М � Q7 �7� и� о � i г�з �II �1 i ' _о ° ° _ о ° � о � �II �j ° О7 N М LЛI: О Q7 С.О Су ° � I М,! Ql М N (� °_ N N N ° �j �7 �'II � м � ° N � М `д о1 т �i � о ° ° ° ° ° о т о ' � ' � �' cNV ° М о о и� ° � MII й ° гг� о ш � i г� й й о гv ��� й ° � iл ° _Ni,......��,. т � �"� г� о QJ�i N CO ��I ^ � N о � _ �n ° ° � � � � � � ш О о о .� ° ° r,.�� �1 М М ° � О ° и=� r�Ii ° � ° о � о� 1 ° ° cv L - сд т �,�I -"� и�-� и � �I,.: � о,• �'iI ш � о _ � � С ('О Г/� -р U � _ � ° СО � � � Е го с `-° ш С/_] С � ° � � � р С Ш С ° С L С Е L7 � С С р°j р С.С1 J р О] �. N ° р Ш ° - L L 0_ Ш - �' � Е � L и-С Е са о_ U С С гn � й L' � р °L' о�� Q' >- � ° а. и ° ° сл � с '< гл с� С с- ш ° ш-° С �' С � v' ш_ С� U 0_ � L р U С C�J С _ Е Q) СО ° - > С О �_ р� F- L. С О L7 б] С'О [/7 � L Ш С OJ _� С'О С L Ш � СО р_ _ L ? д, +.� и ° р С Ш С р о ' с о� � ш ���� о s� � Е � а' �°� го � � а и Е _ у ш с' Е й � � о �- го �и ш ш а в С L о С � - � т � с � > � °- � ш = � = г� 'S � -° г� о� о и � -о � � � са о С ш со > с го ° са �> ш_ cD а го .°J � а р р ° С С о � и� � ° са -о о >� о� n_ аз о о ~- О С .� F-- 0_ С� 0_ О Сз О TL Ш L`" ш с9 а � д_ ш ГЛ Q д Г� �"' с� -С ш �, Н Н N °' � �, �, Н - Е N ° �, STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 3 IST DECEMBER, 2018 NOTES TO THE FINANCIAL STATEMENTS 1. STATEMENT OF ACCOUNTING POLICIES The accounting policies adopted by SLOGOR project in preparing this Semester's financial reports is based on the following: i. Bases of Accounting: The accounts are prepared on the historical cost convention and cash accounting-, ii. Fixed Assets: Fixed Assets are stated at their historical cost. No depreciation is charged. iii. Debtors: It is cash account. No provision for doubtful debts or accrual. iv. Foreign Currency Exchange: i. Transactions in foreign currencies are recorded in the books in Naira after conversion using the prevailing exchange rate at the date of transaction. ii. All assets in foreign currency are converted to Naira at the prevailing exchange rate on the balance sheet date. Appendix A STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT USES OF FUNDS BY PROJECT ACTIVITIES ANAMBRA STATE AS AT 31ST DECEMBER, 2018 Gds, Op Csts, Wrks, Trn, CnSrvsPts (A,B,C,) Anambra State CODE ACTIVITIES DESCRITION AMOUNT IV A Revie%Al nf FViCti- on: Draft PFM 2,788,900.54 B Establish Audit Implementation Committee C Sensitization Seminars/Trainin takeholders FD Institute Annual Forum on External Audit-------- -- --- E _E Support to SHOA-1 F n F Review any IFMIS Initiative/Functional R 514500.00 S IS T ti tut 0 gt i g f C HOA-1 Providee SIFFMIS Training-03 r Pro u r M u I_ 1 n i ative!Fu n ain n 03 2,084,933.40 eview a Su p port t 0 S H Institutional Strengthening of AG Office 4,961,259.72 Y I F MS Str en 1_ Prepare Procedure Manual-01 J lop m of 0 SA Of ic a e ced e an a 0 Development of OSAG Office-1 K Improve Budget Execution and Monitoring 48,833,580.03 J Initial preparatory Work for IVITSS 2,235,707.36 1 M Conduct Survey for Identification of New 3,699,360.00 n Review Organization Structure for BIR 1,617,810.57 0 Training BIR Staff -2 57,120,354.02 p Provide Institutional Development Support c Public Awareness Creation/CSO Engagement r Support Studies on Potential Areas of Dev s Provide Training of Trainers Courses t Pr a 60,000.00 Project Management & Coordination at State Level 55791,515.06 TOTAL 179,926,320.70 Appendix B ___ STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT USES OF FUNDS BY PROJECT ACTIVITIES CROSS RIVER STATE AS AT 31ST DECEMBER, 2018 L Gds, Op Csts, Wrks, Trn, CnSrvsPts (A,B,C,) Cross River State I ODE ACTIVITIES DESCRITION AMOUNT a Review of Existing Laws/Legislation: Draft PFM/Fiscal Resp. Bill b_ Update Financial Regulations/Manuals c Sensitization Seminars/Training for Keys Stakeholders d Draft /Update STATE Audit Bill-02 e Institute Annual Forum on External Audit f Support to SHOA-1 g Modernize Internal Audit Units h Review any IFMIS Initiative/Functional R Install Infrastructure Backbone169 1,768,690.23 Upgrade Infrastructure Backbone 468,000.00 k Provide SIFMIS Training-03 31,466,259.10 Adopt New National Chart of Accounts/Budget 2,359,034.38 M Implement New National Chart of Accounts/Budget 3,146,580.96 Develop Improved Reporting Standards 22,253,307,95 o Institutional Strengthening of AG Office 2,962,648.10 p Improved Budget Execution and Monitoring q Support CSOs on Budget Monitoring -2 668,560.00 r Conduct Survey for Identification of New s Review Organization Structure for BIR t Trainin BI ;taff _2 Trann B5,215,122.00 u Develop/Review Procurement Manual/Standards V Establish/Srnt 200,000.00 /Strengthening Regulatory Body w Establish Procurement Databank and Website 7,950,00000 x Provide Institutional Development Support Y Public Awareness Creation/CSO Engagement z-_ Support Studies on Potential Areas of De za Project Management & Coordination at State Level800654 AUDITED TOTAL FIGURE 189,120,502.16 21 Appendix C STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT USES OF FUNDS BY PROJECT ACTIVITIES OSUN STATE AS AT 31ST DECEMBER, 2018 Gds, Op Csts, Wrks, Trn, CnSrvsPts (A,B,C,) Cross River State CODE ACTIVITIES DESCRITION AMOUNT a Functional Review of OAGS &OSAuG b Draft /Update STATE Audit Bill-02 c Institute Annual Forum on External Audit 525,000.00 d Support to SHOA-1 _e Review any IFMIS Initiative/Functional R 17,562,093.34 Provid SIFMS Tranig-0 d S64,000.00 g Operationalize Additional Modules 965,658.98 h Develop Payroll Biometrics and Integrate 7 7 ,6 5 5 ,2 0 0 .0 0 I Develop Improved Reporting Standards 4,286,000.00 iI Develop OSAG Office2915340 ___ ___ - - - 29,125,534.00 Publish Aggregate Budget Implementation k Improve Budget Execution and Monitoring 33,286,060.00 I Initial preparatory Work for MTSS 27,588,000.00 m Training Of MTEF (Including SHOA)- 03 100,000.00 n Conduct Survey for Identification of New 51,300,000.00 o Training BIR Staff -3 p Develop/Review Procurement Manual/Standards 12,221,900.00 q Establish Procurement Databank and Website 9,071,695.89 Public Awareness Creation/CSO Engagement 2 1 0 s Support Studies on Potential Areas of Dev t Project management & Coordination at State Level 165,412,037.77 t _ _ TOTAL 490,304,305.98 Appendix D STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT USES OF FUNDS BY PROJECT ACTIVITIES KANO STATE AS AT 31ST DECEMBER, 2018 Gds, Op Csts, Wrks, Trn, CnSrvsPts (A,B,C,) Kano State CODE ACTIVITIES DESCRITION - - -- -I AMOUNT a Review of Existing Laws/Legislation: Draft PFMV ,36352 Sensitization Seminars/Training for Keys Stakeholders cDraft /Update STATE Audit Bill-04 754,679.00 d Support t HA e ReviewanyIFIIntaieFciolR f Provide SFMI STring0 ProvdeeSIFVIISTranin-041,137,329.00 8Adopt New National Chart of Accounts/Budget h d mpmn w 30_,086,284.24 Implmen NewNatona Chat o Acount/Buget14,592,473.25 i Initial preparatory Work for MTSS6,34718 J) Improved Budget Execution and Monitoring k Codc urvey for Identification of New 22 ng BIR Staff -4 57,320,032 24 m Support Studies on Potential Areas of De Project Management & Coordination at State Level 130,948,568.45 TOTAL 460,911,249.23 Appendix E STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT USES OF FUNDS BY PROJECT ACTIVITIES JIGAWA STATE AS AT 31ST DECEMBER, 2018 Gds, Op Csts, Wrks, Trn, CnSrvsPts (A,B,C,) Jigawa State CODE ACTIVITIES DESCRITION AMOUNT a Review of Existing Laws/Legislation: Draft PFM/Fiscal Resp Bill 8,780,500.00 b Update Financial Regulations/Manuals 6,519,000.00 c Sensitization Seminars/Training for Keys Stakeholders 19,728,400.00 d Draft /Update STATE Audit Bill-02 2,187,000.00 Institute Annual Forum on External Audit 3,427,500.00 f Establish Audit Implementation Committee g. Support to SHOA-1 h Establish Audit Service Commission i Review any IFMIS Initiative/Functional R 18,164,875.84 Prepare Procurement Manual -05 13,775,000.00 k Institutional Strengthening of AG Office 16,499,095.78 Development of OSAG Office-05 m Improve Budget Execution and Monitoring 10,332,269.00 n Initial preparatory Work for MTSS 1932,000.00 o Pilot MTEF in Selected MDAs -05 25,996,285.00 p Public Investment Strategy /Policy 0.00 q Modernize Tax Payer Database 5,063,932.00 r Conduct Survey for Identification of New s Review Organization Structure for BIR 145,109,472.00 t Training BIR Staff -2 6,644,000.00 u Draft Public Procurement Law 7,590,500.00 v Review Existing Revenue Laws w Establishing MDAs Procurement Units-05 0.00 x Public Awareness Creation/CSO Engagement y Support Studies on Potential Areas of De 4,203,000.00 z _ Develop On Roadmap on Devolution of Authorities za Strengthen 3 L.G.A.s per State AGLG,MLG 0.00 zb Project Management & Coordination at State Level 87,119,371.89 TOTAL 383,072,201.51 23 Appendix F STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT USES OF FUNDS BY PROJECT ACTIVITIES YOBE STATE AS AT 31ST DECEMBER, 2018 Gds, Op Csts, Wrks, Trn, CnSrvsPts (A,B,C,) Yobe State CODE ACTIVITIES DESCRITION AMOUNT A Review of Existing Laws/Legislation: Draft PFM 8,216,193.62 B Sensitization Seminars/Training for Keys Stakeholders C Functional Review of OAGS &OSAuG 24,327,516.53 D Intitte nnua Foum n External Audit E Rviw yIMSnitiative/Functional R 28,838,645.15 F Publish_ AggregateBudgetImplementation______________ G Improve Budget Execution and Monitoring 11,940,063.75 H nitial preparatory Work for MTSS 9,335,640.00 Conduct Survey for Identification of New 27,739,258.00 Training BIR Staff -06 312,784.00 K Develop/Review Procurement Manual/Standards 1,073,227.50 I Support Studies on Potential Areas of De M D lop On Roadmap on Devolution of uthorities N Project Management & Coordination at State Level 103,711,149.78 TOTAL 215,494,478.33 NOTE 2 G STATE AND LOCAL GOVERNANCE REFORM (SLOGOR) PROJECT USES OF FUNDS BY PROJECT ACTIVITIES NPCU AS AT 31ST DECEMBER, 2018 Gds, Op Csts, Wrks, Trn, CnSrvsPts (A,B,C,) (Federal Govt) CODE ACTIVITIES DESCRITION AMOUNT Code Federal Level Project Coordinating (Operation) 185,580,868.70 TOTAL 185,580,868.70 24