ANGOLA STATISTICS PROJECT (P157671) Financing Source: International Bank for Reconstruction and Development (Loan Number - 8669 - AO) Borrower: Government of Angola Implementing Agency: instituto Nacional de Estatistica Audit Report For the period, January 1 - December 31, 2018 Luanda, June 20, 2019 :lDOS Ld. Table of Contents TR A N SM ITTA L LETTER .......................................................... __...................................................................................... 3 STATEMENT OF MANAGEMENT'S RESPONSIBILITIES.............................................................................................. 7 PR O JEC T IN FO R M A TIO N .......................................................... ....... ............ ............................... ................................. 8 A U D IT O P IN IO N . ................... ...... ........ ......... ........... ............ ............ . *.... ** .* ....... ... .. ....................... ........... _........... 14 PROJECT FINANCIAL STATEMENTS ............................................. ......... .... ..................... .............. ................... .... 16 STATEMENT OF CASH RECEIPTS AND PAYMENTS .................... ... ..... ......... ...... ...... ...... .......... .... .... 17 ACCOUNTING POLICIES ADOPTED AND EXPLANATORY NOTES.... ........ .... ..... .............. ............ _. . ...... ......_....... ...... 20 SUMMARY OF THE ACTIVITY IN THE DESIGNATED ACCOUNT.......... ......... ..... ....___......... _....._..... .................... ...._ 24 L IS T O F M AT E R IA L A S SE TS ...... ......................... _ _.... ..... .............. . ........... ............ .. ............. .. _ ........ _ ........ .. .......... ..... 26 AUDITOR NOTES TO FINANCIAL STATEMENTS................... .................................................................... _42 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES ....................... .. ...... _ ... .................... .......................44 2 . R E CEEPTSIS.....................6........ . .... ................ . . ................. ...... _. ..................................... _ _ 44 6 3 . G O O DS4.......................OD4 ..... ......... ................. ....... ........... ..... ....... . ............... .. ... ... ....... 4 7 4. N ON-C ONSULTING SERVICESRE.. .....V...E... ... _ ....... ..................... ... ....... .............. ....... 48 5 . C O N SU LTIN G S ERV IC ES ... .. ............ . .... ...... ....... ....... . ......... ... _........ ........_ 49 6 . T R A IN IN G ....................... ..NN .G... ... .......... ......... . ..... ... .... . ...................... .... 50 7 . O P E R AT IN G C O STS ....... ...................... _ ...... ... .... .... ..... ... ....................... .... ..... 51 8 . P A Y M EN TS MEN2......... ........ ...... _ ..... ....................... ...... ... .... ....... ........................ . ... 52 9. C ASH AND E Q uIVALENTSU .V..L ... ..................................... ... . .. ....... . . .. ................ ...... .... 53 10. STATEMENTS OF EXPENDITURES (SOEs).................... ...... .. ....... .... . ........... ...... .....54 11. ACTIVITY IN DESIGNATED ACCOUNT . ._. .... . .... . ......... ... ... .. ... . ........................... 56 12 . A SSETS V ER IFICATIO N ....... ..................... .... ..... .... _ ..... ... .. .......... ................ .... 57 13. BUDGET AND ACTUAL PAYMENTS (APPENDIX) ................ ...... .. . . ..... __ ...... ............ 58 A N N E X E S XE...................................................... . ............................................... ... .. ....................S.. U NAUDITED INTFRiviR EPORTS .....................I..TE ...... ..... ........................................... .......................... 60 STATEMENT OF EXPENDITURES (SO Es) REPORTS .... .......... ...... ......................... .............. ............... ......... 62 W ORLD BANK D ISBURSEMENT M AP...................AP6...... _........_ ....... _ ....................... ... ... ........ . .......... 64 Page 2 of 66 PU NSUL TORS Transmittal Letter Mr. Camilo Ceita Director Geral Instituto Nacional de Estatistica Luanda - Angola Dear Mr. Camilo Ceita, This report presents the result of a financial and compliance audit of resources managed during the period from January 1, 2018 to December 31, 2018 by Project Implementation Unit of Angola Statistics Project (Project). Audit Objective The World Bank (Bank) and the Government of Angola (Borrower) have agreed that the overall objective of the audit is to express a professional opinion on the financial position of the Project at the end of the period audited, to report on the adequacy of the internal controls, and to express an opinion on the compliance with the covenants of the Loan Agreement and applicable laws and regulations. Project Management Responsibility The Project management is responsible for preparing all the financial statements and reports required, and for insuring that all the necessary records are available for the audit, that all the accounting entries and adjustments are made, and that all the necessary actions have been taken to allow the auditors to issue the audit report before June 30, 2019. Page 3 of 66 Reports to be made available include, but are not limited to, copies of the Bank's Project Appraisal Documents, the relevant Legal Agreements and a copy of the Bank's Financial Management Assessment of the Borrower. The auditor has the right of access to any information relevant for the purposes of conducting the audit. Auditor Responsibility The Auditor's responsibilities were to perform a financial and compliance audit of the Resources managed during the period from January 1, 2018 to December 31, 2018 by the Project Management in accordance with the Loan Agreement (Loan Number 8669-AO) concluded between the Government of Angola and International Bank for Reconstruction and Development The audit was conducted in accordance with the International Standards on Auditing (ISA) as promulgated by the International Federation of Accountants (IFAC), with special reference to ISA 800 (Auditor's Report on Special Purpose Audit Engagements) and World Bank guidelines and included tests of accounting records that the auditors considered necessary under the circumstances. The specific objectives of the audit where: * Issue an opinion as to whether the Project Financial Statements present fairly, in all material respects, the financial position of the Project, the funds received, and the disbursements made during the period audited, as well as the cumulative investments at the end of the period, in accordance with International Accounting Standards and the requirements of the respective agreements with the Bank and other co-financing organizations. * Issue an opinion on whether the supplementary financial information for the Project is fairly presented, in all material respects. * Issue a report with the respect to the adequacy of the internal control structure of the implementing institution regarding the Project. * Issue an opinion with respect to the implementing entity's compliance with the terms of the grant agreement and applicable laws and regulations (regarding the financial aspects). Page 4 of 66 Issue an opinion as to: (a) whether the expenditures included in the Statements of Expenditure (SOE's) are eligible for financing under the relevant agreements and supported by appropriate documentation, (b) whether Bank funds have been used only for Project purposes, in accordance with the requirements established in the corresponding agreements with the international organizations. Issue an opinion as to whether the Statement of the Designated Account and Project Accounts used for managing the funds provided by the Bank presents fairly the availability of funds at the end of the period audited, as well as the transactions made during the same period, in accordance with the provisions for the use of the funds established in the corresponding agreements with the Bank. Scope of the Audit The audit was performed in accordance with the Terms of Reference for the Audit and in conducting the project auditing, special attention was paid to the following: * Bank financing (and all external financing where the World Bank is not the only financier) has been used in accordance with the conditions of the relevant financing agreements with due attention to economy and efficiency, and only for the purposes for which the financing was provide under the Angola Statistics Project financing agreements; * Government contributions has been provided and used in accordance with the relevant financing agreements, with due attention to economy and efficiency, and only for the purposes for which they were provided; * Works, Goods and Services financed have been procured in accordance with the relevant financing agreement including specific provisions of the World Bank Procurement Policies and Procedures; * All necessary supporting documents, records, and accounts have been maintained in respect of all project activities, including expenditures reported using Statements of Expenditure (SOE) or Interim Unaudited Financial Statements (IFRs) methods of reporting. The auditor is expected to verify that respective reports issued, during the period, were in agreement with the underlying books of account; Page 5 of 66 HkiiNIDOS, Ld. * Designated Accounts have been maintained in accordance with the provisions of the relevant financing agreements and funds disbursed out of the Accounts were used only for the purpose intended in the financing agreement; * National laws and regulations have been complied with, and that the financial and accounting procedures approved for the project (e.g. Operational manual, financial procedures manual, etc.) were followed and used; * Financial performance of the project is satisfactory; * Assets procured from project funds exist and there is verifiable ownership by the implementing agency or beneficiaries in line with the financing agreement; * Ineligible expenditures included in withdrawal applications are identified and reimbursed to the Designated Accounts. These should be separately noted in the audit report. * To obtain a Management Representation Letter in accordance with the section 580 of the International Standards on Auditing, signed by the management of the Project Management Unit. Results of the Audit Concerning the Project Financial Statements, the internal control structure and the compliance with agreement terms and applicable laws and regulations we are able to express our professional opinion for the period from January 31, 2018 to December 31, 2018. We thank Management and the staff of the Project Management Unit for the invaluable assistance rendered to us during the course of the audit. Yours faithfully Barbara Branco Manager of GB - Consultores Reunid Lda Luanda - Angola Page 6 of 66 Statement of Management's Responsibilities The management committee is required to prepare financial statements for each financial year and of its operating results for that year. The management committee should ensure that the Project maintains proper accounting records and disclose, with reasonable accuracy, the financial position of the Project. The management is also responsible for safeguarding the assets of the organisation. The management committee accept responsibility for the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. They also accept responsibility for: i. designing, implementing and maintaining internal control relevant to the preparation and fair presentation of the financial statements; ii. selecting and applying appropriate accounting policies; iii. making accounting estimates and judgements that are reasonable in the circumstances and iv. Prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the project will continue its operations. The management committee is the opinion that the financial statements give a true and fair view of the state of the financial affairs of the Project as at 31th December 2018 in accordance with the Loan Agreement (Loan Number 8669-AO) concluded between the Government of Angola and International Bank for Reconstruction and Development. Approved by the management committee on > C 2019: Camilo Ceita Sherley Chipita Instituto Nacional Estatistica Angola Statistic Project Director Geral Project Coordinator Page 7 of 66 1 CONSUL TOREs Project Information Sectoral and Institutional Context The Instituto Nacional de Estatistica (INE) is the main official provider of statistics in Angola. The legal framework of the national statistics system is defined in Law 3/11, which establishes the principles and the norms and indicates that INE, alongside the Banco Nacional de Angola (BNA), are the official statistics producers in Angola. The overall capacity of Angola's national statistics system is limited. An incomplete legal and institutional framework, the insufficient resources, the data limitations and the weak methodologies creates deficiencies in the production of quality statistics. The National Strategy for the Development of Statistics (NSDS) defines a strategy toward a modern national statistical system in Angola through three main strategic actions: (i) To decentralize the statistical activity and to strength the legal, organizational and operational system (ii) To develop the technical capacity as to improve the quality of official statistics and (iii) To know what the users need from the national system and provide an adequate response. Project Development Objective (PDO) The PDO of Angola Statistics Project is to strengthen the capacity of Instituto Nacional de Estatistica (INE) to fill data gaps, to improve statistical production and to enhance statistical dissemination practices. Page 8 of 66 P CONSUL TORES ., . . )S, Lda. The progress achievement towards to PDO will be measured and monitoring through the following objectives: Increase in the Statistical Capacity Index (SCI) Baseline End Target score Value (Number) 47,8 60,0 Number of agriculture, welfare, employment and Baseline End Target business surveys or censuses implemented Value (Number) 9,0 21,0 Improved national accounts Baseline End Target Value (Percentage) 0,0 100.0 Number of downloads of statistical materials and Baseline End Target micro-datasets Value (Number - Thousand) 73,22 150,00 Base Line Date: 29-Apr-2016 End Target date: 30-Nov-2021 The key outputs will be monitored by the following intermediate results indicators: Number of staff at INE with improved skills Baseline End Target Value (Number) 0,0 750,0 Number of statistical reports available on-line Baseline End Target Value (Number) 0,0 6,0 Number of published quarterly GDP statistics Baseline End Target Value (Number) 0,0 10.0 Number of survey and census micro-datasets Baseline End Target available online Value (Number) 9,00 21,00 Base Line Date: 29-Apr-2016 End Target date: 30-Nov-2021 Page 9 of 66 r ORES RrONUD0S, Ld3. Project Dates Information Key Dates Bank Approval Date 07-Dec-2016 Loan Agreement Signing Date 02-Mar-2017 Effectiveness Date 31-May-2017 Closing Date 30-Nov-2021 Project Description The Project will be structured into three components: (1) Institutional Reform and Capacity, (2) Data Production and Dissemination and (3) Project Management as described below: (1) Institutional Reform and Capacity (US$ 3,5 million) The first component will transform INE to become a modern provider of statistics. The transformation will include institutional reform to improve INE's functional organization and political autonomy, improvement of ICT and statistical infrastructure to create a more effective institution and enhanced human capacity to assure the quality of statistics. > Institutional Reform (US$ 0,5 million) > ICT and Statistical Infrastructure (US$ 1,0 million) Human Capacity (US$ 2,0 million) (2) Data Production and Dissemination (USD 56,3 million) Angola's statistical landscape is characterized by recognized gaps of key statistical data. The Project focuses on closing the most important data gaps and creating a modern statistical monitoring infrastructure for national accounts, agriculture production and welfare paired with open access data policies. > National Account Statistics (US$ 6,8 million) > Welfare Monitoring System (US$ 24,0 million) Page 10 of 66 CONSUL TORE ...JIIDOS, Ldav. > Agriculture Production Monitoring System (US$ 25,0 million) > Analysis and Dissemination (US$ 0,5 million) (3) Project Management (USD 2,0 million) Project planning and management will be supported by the provision of technical advisory services, training, operation costs and the acquisition of goods. Successful implementation of the project requires a dedicated project implementation unit staffed with a project coordinator as well as specialists in FM, procurement, ICT, HR and M&E. This project will provide funding for these functions and their implementation. The unit will be supported by international consultants, if needed, with a focus on building the capacity of the unit over the initial phase of the project. Project Location Activities will be implemented at the INE office in Luanda, with the exception of surveys and gathering statistical data, which are taking place across the entire country. Institutional Framework The institutional framework for the project implementaton includes: o Project Steering Committee (PSC) will oversee the implementation of the project, o Project Implementation Unit (PIU) will implement the project and o Project Assurance Team will monitor progress of the project at the technical level. The Project Implementation Unit (PIU) will be headed by the project coordinator which report directly to the Director General of INE. The PIU will have two designated financial management (FM) officers as well as two designated procurement specialists. In addition, the project coordinator will be supported by a monitoring and evaluation (M&E) specialist, human resources (HR) Page 11 of 66 f CONSULTORES rnc&NIDOS, Lda. specialist, information and communication technology (ICT) specialist, one project coordinator assistant and one administrative assistant. Project Implementation Unit Team Project Coordinator o Sherley Chipita Financial Management Specialists o Hor6cio Diuila Bande Project Coordinator Assistant o Salvador Ferreira Financial Assistant o Sandra Nime o Domingas Ingl6s Procurement Assistant o Rui Alfredo o Isabel Andrade Administrative Assistant o Luciana de Carvalho o Jos6 Monteiro Auditors The following are the auditors for the current year: External Auditor: GB - Consultores Reunidos Certified Public Auditor (Angola) Travessa da Liga Nacional Africana 3/5 - Luanda Internal Auditor: Not assigned Page 12 of 66 rEt, COTrSUL TORES Bankers The following are the bankers for the current year: o Banco de Fomento Angola Rua Amilcar Cabral, no 58 - Luanda - Angola Project Financing The project financing is for a duration of 5 years, from 2017 to 2021, with an approved loan of US$ 62 million lend by International Bank for Reconstruction and Development to the Government of Angola, on the terms and conditions set forth or referred on the Loan Agreement (Loan Number 8669-AO), signed at March 2, 2017. Categories of Eligible Expenditures Goods, non-consulting services, consultant's services, operating costs, US$ 58 345 000 training and workshops for the Project. Refund of the preparation Advance US$ 3 500 000 Front-end Fee US$ 155 000 Total Amount US$ 62 000 000 Page 13 of 66 won * CO0(\S1UL TORES, --,dS, LCM. Audit Opinion We have audited the accompanying financial statements of Angola Statistics Project (Project), which comprise the statement of cash receipts and payments and the statement of designated bank account for the year ended December 31, 2018 and notes comprising summary of significant accounting policies and other explanatory information. Management's responsibility for the financial statements The management is responsible for the preparation and presentation of the statement of receipts and payments present fairly the cash flows of the Project, as well applying appropriate accounting practices and policies and applying an effective system of 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. Auditor's responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on our judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we consider internal control relevant to the Project's preparation of the financial statements, 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. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. Page 14 of 66 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Auditor's opinion In our opinion the Project Financial Statements (PFS) of Angola Statistics Project for the year ended December 31, 2018 are prepared in all material respects, in accordance with the International Public Sector Accounting Standards (IPSAS), under the cash basis accounting. In our opinion expenditures reimbursed based on the Statement of Expenditures (SOEs) are reflected on Project Financial Statements (PFS) and are eligible to the International Bank for Reconstruction and Development financing, except for the amount of USD 274 877, as described at Chapter No.10 of Auditor Notes, In our opinion Procurement Guidelines of the World Bank have been properly applied and are in accordance with de Project's Loan Agreement. In our opinion the Project expenditures were in all material respect in compliance with the laws, regulations, guidelines and provisions governed by the Loan Agreement. Bases of Accounting and Restriction on Use The financial statements are prepared to provide information to the project management of Angola Statistics Project to report to the World Bank. As result, the financial statements may not be suitable for other purpose. Our report is intended solely for the Project management and the World Bank and should not be used by parties other than the Project management and the World Bank. 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'у с_! уΡ; С7 ` " �� ro ❑ t5 � а� �«�Ч S4 La Е Ё�,о Ё° �L д .к к � � � .w. :° t�- а`7 �� +л сi0iцt�лйь°ŭ�r �%к �а. ц'�" ,� r° 7 ., Accounting Policies Adopted and Explanatory Notes Page 20 of 66 NOTAS EXPLICATIVAS DAS DEMONSTRAÇÕES FINANCEIRAS E PRINCIPAIS PRÁTICAS CONTABILÍSTICAS E OPERACIONAIS 1- Bases para elaboração das demonstrações financeiras Com excepção às contas correntes, a política contabilística adoptada para elaboração das demonstrações financeiras básicas do Projecto obedece ao regime de caixa, observando as disposições contabilísticas definidas no manual de procedimentos financeiros deste Projecto. Sendo assim, as receitas são registadas no momento do recebimento dos recursos do empréstimo e as despesas no momento das liberações dos pagamentos. 2- Apresentação das demonstrações financeiras A Unidade de Implementação do Porjecto (UIP) elabora relatórios financeiros interinos (lFR) trimestralmente, não auditados, que são encaminhados para o Banco Mundial (BM) para acompanhamento e análise da execução financeira do Projecto. A estrutura do lFR é definida pelo BIRD. Os demonstrativos de origens e aplicação de fundos incluem as despesas efectivamente realizadas e pagas durante o exercício de 2018, e os SOE's demonstram somente os gastos apresentados ao BlRD para prestação de contas. 3- Moeda Os relatórios financeiros ou demonstrações financeiras são elaboradas em Dólares Norte Americanos (1SD), moeda conforme o acordo de financiamento. As despesas incorridas e pagas a partir da conta operactiva do Projecto, mantida no BFA - Banco de Fomento Angola, são registadas em Kwanzas (AOA) ou em USD, conforme o acordo com o fornecedor de bens e ou serviços, ou se tratar de um fornecedor nacional (pagos em AOA) ou externo (pagos em USD). Os pagamentos efectivados em AOA são registadas em AOA e convertidas em USD com base na taxa de câmbio efectiva no momento da conversão para AOA. As despesas incorridas e pagas directamente a partir da conta designada através do client connection são registadas em USD. Assim, não há reconhecimento da ganhos ou perdas cambiais durante o exercício. 4- Conta Designada O Projecto mantem a conta designada do projecto no Banco de Fomento Angola (BFA), aberta na moeda dólar norte americano, conforme a moeda do contrato de financiamento. Durante o exercício de 2018, a natureza da conta foi alterada de 31 para 35 de acordo as orientações do Banco Nacional de Angola (BNA), segundo as informações fornecidas pelo BFA. Assim, os primeiros desembolsos efectuados pelo EM foram registadas na conta com a natureza 31, e os últimos desembolsos passaram a cair já na conta com a natureza 35. 5- Fontes de Recursos O projecto mantem uma única fonte de recursos, que é através do acordo de financiamento de crédito n° 86690 AO. No ano de 2018, o BM desembolsou verbas na ordem dos USO 4.791.681,53, sendo USO 3.361.884,96 desembolsos efectuados para a conta do Projecto mantido no BFA e USO 1.429.796,57 desembolsos efectuados por meio de pagamentos directos a fornecedores. 6- Despesas No ano de 2018 as despesas foram de USD 5.576.192,86, excedendo os proveitos na ordem de USD 784.511,33. A situação deficitária foi regularizada com o saldo transitado do exercício anterior, que foi de USD 2.691.731,03, sem contar os USD 10.751,92 da conta corrente. 8 - Contas Correntes A conta corrente regista os adiantamentos feitos aos Serviços Provinciais do Instituto Nacional de Estatística (SPINE) para apoiar a realização das actividades do Projecto a níveis provinciais, adiantamentos a PUMANGOL, TAAG, NUBRI, JUMBO e KERO para gestão e aquisição de bens e serviços correntes. RECEIVED Designação Notas Anual 2018 Anual 2017 Acumulado Preparation Advance 4.427,50 4.427,50 Designated Account 1 4 1.299.834,82 4.000.000,00 5.299.834,82 Designated Account 2 4 2.062.050,14 2.062.050,14 Front - end Fee 155.000,00 155.000,00 DirectPayment 1.429.796,57 1.429.796,57 Total 5 4.791.681,53 4.159.427,50 8.951.109,03 EXPENDITURES Bens 234.951,09 246.370,67 481.321,76 Serviços de Não Consultoria 381.908,55 87.718,42 469.626,97 Serviços de Consultoria 1.019.076,87 151.633,56 1.170.710,43 Custos Operacionais 2.851.285,57 252.132,81 3.103.418,38 Formação e Seminário 1.088.970,78 559.661,59 1.648.632,37 1oan Agreement Costs 0,00 159.427,50 159.427,50 Total 6 5.576.192,86 1.456.944,55 7.033.137,41 Balanço do Período 2.702.482,1.917.971,62 Caixa e Banco 7 2.691.731,03 1.199.905,51 Caixa AOA 773,64 204,54 978,18 Caixa USD 0,00 Banco AOA 74.445,62 561,01 75.006,63 Banco USD 1 . 2.690.459,73 1.840,91 Banco USD 2 1.116.760,52 0,00 1.116.760,52 Banco EURO 1 505,75 59,87 Banco EURO 2 5.259,40 0,00 5.259.40 Contas Correntes 8 707.314,19 10.751,92 718.066,11 Adiantamento aos SPINES 415.951,01 10.751,92 426.702,93 Outros Adiantamentos 291,363,18 291.363,18 Balanço Final em 31 de Dezembro de 2018 9 21 72 48215 - 9/9/ 2 anço_ 0,00 000,00 Horácio Bande Salvador %erreira Gestão Financeira Coordenador Adjunto iPROJEuTO [§STAT511K0 MEN *l CONSUL TORES REUNIDOS, Lda. Summary of the Activity in the Designated Account Page 24 of 66 Actividade na conta Designada Findo em 31 de Dezembro de 2018 15932637931001 Número de Conta 15932637935001 Banco Banco de Fomento Angola Enderesso Rua Amilcar Cabral, n9 58 - Luanda Crédito n° 8669 - AO Moeda USD Actividade na Conta USO Início do balanço em 01 de Janeiro de 2018 Adicionar Saldo do balanço anterior 2.691.731,03 Reembolso do adiantamento para preparação 0,00 Total de verbas desembolsados pelo Banco Mundial 3.361.884,96 Ganhos de juros bancários 0,00 Total de valor reembolsado para cobrir custos inelegíveis 0,00 Subtrair Total do valor pago na conta kwanza do Projecto Montante total das despesas retiradas do projecto Total de taxa de serviço se não estiver incluída no valor retirado acima Fim do balanço em 31 de Dezembro de 2018 1.199.905,51 Horácio Bande Salvador Ferreira Gestor Financeiro Coordenador Adjunto SrPROJ (10 [SI AI TICOK MM )NSULTORE5 (NIDOS, Lda. Auditor Notes to Financial Statements Page 42 of 66 IV CONSUL TORES tJNIOOS, Lda Statement of Receipts and Payments For the year ended at 31th December 2018 Financed by BIRD Total Advance Advance USD Bank EUR Bank Kz Bank Direct Payments Payments UN Central SPINES's Account Account Account Payments Suppliers Agencies Cash Cash USD Notes 2018 2018 2018 2018 2018 2018 2018 2018 2018 Receipts Deposited by World Bank 3 361 885 3 361 885 Direct Payment 1 15B 247 300000 1458247 Bank Account Transfer (4 303 705) 70 941 4 232764 - Suppilers Advance Transfer (302 5111 302 511 Central Cash Transfer (398381 39838 SPINE's Cash Transfer (982 6990 98 690 Total Receipts 2 (941 820) 70941 2907725 1158247 302 511 300 000 39838 982 690 4820132 Payments Goods 3 1234951) (234 951) Services - Non Consultina 4 (381 909 (381 909) Services - Consulting 5 (75423) (41 555) (188216) (742 333) (L047527 [ranig 6 _ (92 400) (21 2841 151 415) (416 913) 9337) 3D33) (14 194) (I 088j57 022rafing Costs 7 (4622151 (2895) (1 5167891 (308210) 8 631) (552546) (2851286). T otal P a ny e nts 8 (830 038) (65 734) (2 B33 279) (1 158 247) (311 148) - (39 064) (566 739) (5 604 249) Fund Balance for the Period (1 571 858) 5207 74446 (8 637) 300 000 774 415 951 (784 117) Accumulated Funds OpenngBalance 2690460 506 561 205 10752 2702483 Balance for the Period (1 571 858) 5 207 74446 (8637) 300000 774 415 951 (784 117) Closing Balance 9 1 118602 5713 7550070 (8637) 300000 978 426703 1918 366 Page 43 of 66 CONSUL TORES as.JNIDOS, Lda. 1.Summary of Significant Accounting Policies The following significant accounting policies have been adapted by the Project in the preparation of the Financial Statements. Basis of Financial Statements Preparation The financial statements of the Project, which are expressed in United States Dollars ("USD"), have been prepared in accordance with the modified cash basis accounting. The accounting policies have been applied consistently through the period. Fixed Assets All purchases of fixed assets are record as payments in the statement of cash and receipts upon acquisition. The Project maintains a Fixed Assets Register for control purposes. Cash Cash comprises cash on hand and balances with banks. Foreign Exchange The Project maintains its accounting in USD in accordance with the financial agreement. All cash is held in USD. Transactions in currencies other than USD, during the period, have been translated into USD at rates approximating those rolling at the transaction dates. All exchange differences are recorded in the statement of cash receipts and payments. Accounting Reporting Period The financial accounting year of the Government of Angola starts on January 1 and ends on December 31. Page 44 of 66 ER CONSULTORES Lda. Receipt Recognition Fund receipt from funding agencies is recognised as receipt when cash is credited to the Project's designated account. The Bank may make direct payments, at the Project's request, directly to a third party for eligible expenditures. Payments Recognition Payments incurred in the frame work of the Loan Agreement are recognised on the cash basis of accounting, i.e., when the payments are made. Pending Bills Pending bills consist of unpaid liabilities at the end of the financial year arising from contracted goods or services during the year or in past years. As pending bills do not involve the payment of cash in the reporting period, they are simply disclosed as an Annex to the financial statements. When the bills are finally settled, such payments are included in the statement of receipts and payments in the year in which the payments are made. Budget The budget is developed on the same accounting basis (cash basis), the same accounts classification basis, and for the same period as the financial statements. Page 45 of 66 E k CONSULTORES -- -DOS, Lda. 2. Receipts During the year ended at 31th December 2018, the detail of Receipts was the following: Project Information World Bank Information Value Date Amount Value Date Amount Client Connection Receipts Type Description (USD) (USD) Direct Payment PD0021NE2018 21/02/2018 26657 21/02/2018 26 657 Direct Payment PD01INE2018 23/02/2018 35 307 23/02/2018 "35 307 Direct PD0041NE2018 27/02/2018 19371 27/022018 19371 Diret Payment *PDO03iNE2018 27/02/2018 15646 27/02/2018 15646 Direct Payment PDO07INE2018 09/04/2018 22 068 09/04/2018 22 068 Direct Payment PDOO8INE2018 26/03/2018 29401 09/04/2018 29401 Direct Payment PD061NE2018 09/04/2018 29402 09/04/2018 29402 Direct Payment PD0051NE2018 11/04/2018 18502 11/04/2018 18502 Direct Payment PD0091NE2018 26/05/2018 16604 23/05/2018 16 604 Direct Payment PO010INE2018 22/06/2018 47627 22/06/2018 47627 Direct Payment PD11INE2018 22/06/2018 38677 22/06/2018 38677 Direct Payment PD0131NE2018 10/07/2018 36 010 10/07/2018 36010 Direct mavrent PDO16INE2018 20/08/2018 23 085 20/08/2018 23085 Direct Payment PDO015INE2018 20/08/2018 35156 20/08/2018 35 156 Direct Payment PDO14INE2018 06/09/2018 28450 06/09/2018 28450 Dire _ PDO191NE2018 12/09/2018 13030 12/09/2018 13030 Direct Payment PD0181NE2018 14/09/2018 102 859 14/09/2018 102 859 Direct Payment PD01 71NE2018 14/09/2018 71 431 14/09/2018 71 431 Direct Payment PD021INE2018 24/09/2018 24 849 24/09/2018 24849 UN- A UNC 00001 PDO016INE2018 02/10/2018 300 000 02/10/2018 300000 Direct Payment PDO9INE2018 20/11/2018 28669 20/11/2018 28669 Direct Payment PD15INE2018 07/12/2018 49 759 07/12/2018 49759 Direct Payment PD16INE2018 07/12/2018 12 661 07/12/2018 12661 Direct Payment PD18INE2018 10/12/2018 41415 10/12/2018 41 415 Direct-Payment PD21INE2018 11/12/2018 27 600 11/12/2018 27600 Direct Payment PD121NE2018 12/12/2018 105 398 12/12/2018 105 398 Direct Payment PD015INE2018 12/12/2018 101 180 12/12/2018 101 180 Direct Payment PD131NE2018 12/12/2018 55646 12/12/2018 55646 Direct Payment PD141NE2018 12/12/2018 47 316 12/12/2018 47 316 Direct Payment PD191NE2018 19/12/2018 19424 19/12/2018 19424 Direct Payment PDO20INE2018 20/12/2018 35046 20/12/2018 35046 SubTotal (1) 1 458 247 1 458 247 DA-AA PEA191NE2018 12/12/2018 1 199841 11/12/2018 1200000 DA-AA PEA0091NE2018 02/10/2018 862 209 27/09/2018 862 373 DA-AA PEADOGI2018 17/05/2018 1 299835 21/05/2018 1300000 SubTotal (2) 3 361 885 3 362 373 Refunds Application Ran RN000000326334 16/05/2018 (27 229) SubTotal (3) - (27 229) Total 4820132 4793391 Page 46 of 66 .*:GB 1 CONSULTORES 3.Goods During the year ended at 31th December 2018, the detail of Goods was the following: 2018 Component Quarter 1 Quarter 2 Quarter 3 Quarter 4 TOTAL (2018) 1. Institutional Reform and Capacit - 1 1 Institutional Reform 1.2. ICT and Statistical Infrastructure 1.3. Human Capacity 2. Data Production and Dissimination 3 296 31 847 134 776 - 169919 2.1. National Account Statistics 2.2. Welfare Monitornq System 3 296 31 847 134 776 169 919 2.3. Aqricultural Production Monitorin System 2.4. Analysis and Disser nation 734 64298 65032 Total Goods 3296 31847 135510 64298 234951 The technical procedures and documentary analysis carried out in the audit work identified Non- Eligible Expenses with the total amount of USD 49 533, as described in the table below. Financing Statement of Financing Procurement Plan Statemnent nf = Agreement/IAnnual Expenditure (50E) Agreement /Annual Review Expenditure (SOM} Work Plan Review Work Pla1n Review Expenditures Expenditure Items not covered Items not procured Expenditures for Ineligible outside the scope of declared ineligible by the project and in accordance with which the borrower Expenditures definitions in the on account of category the procurement has been unable to Activity Description Entity Audit Value financing audit or review descriptions in the strategy and provide sufficient Equipmens tt IDEA Team A n Sp,re 49 53 In igibie Eligible Ineligible Eliglble Ineligible TOTAL 49 533 Page 47 of 66 I CONSLLTORES IIINIDOS, Lda. 4.Non-Consulting Services During the year ended at 31th December 2018, the detail of Non-Consulting Services was the following: 2018 Component Quarter I Quarter 2 Quarter 3 Quarter 4 TOTAL (2018) 1. Institutional Reform and Capacity . . . 1.1. Institutional Reform 1.2, ICT and Statistical Infrastructure 1.3. Human Capacity 2. Data Production and Dissimination 8 130 124 248 108 443 141 088 381 909 2.1. National Account Statistics 926 3988 10163 15077 2.2. Welfare Monitorin System 1 985 115285 92868 118 232 328370 2.3. Aricultural Production Monitonn Syster 6 145 8 038 11 587 12 693 38462 2.4. Analysis and Dissemination ___________ 3. Project Management Total Non Consulting Services 8 130 124 248 108 443 141 088 381 909 Page 48 of 66 5.Consulting Services During the year ended at 31th December 2018, the detail of Consulting Services was the following: 2018 Component Quarter 1 Quarter 2 Quarter 3 Quarter 4 TOTAL (2018) 1. Institutional Reform and Capacity 4239 91582 96015 41415 233251 1.1. Institutional Reform 4239 91 582 71 166 - 166 987 1.2. ICT and Statistical Infrastructure 24849 41415 66264 1.3. Human Capacity 2. Data Production and Dissimination 101 928 200 185 103041 221 652 626 806 2.1. National Account Statistics 35756 137775 28450 181 391 383371 2.2. Welfare Monitoring System 66 173 20 999 74 591 40 261 202 024 2.3. Agricultural Production Monitoring System - 2.4. Analysis and Dissemination 41 412 41 412 3. Project Management 100 395 9 992 38 871 38 212 187 469 Total Consulting Services 206 562 301 759 237 927 301 279 1 047 527 Page 49 of 66 9M CONSUL TO RES . , LA. 6.Training During the year ended at 31 th December 2018, the detail of Training was the following: 2018 Component Quarter 1 Quarter 2 Quarter 3 Quarter 4 TOTAL (2018) 1. Institutional Reform and Capacity 11265 71194 192690 245495 520 644 1,1. Institutional Reform 15 15 .2. ICT and Statistical lnfrastructure - 1115 Human Ca i1 71 194 192690 245 495 520 629 2. Data Production and Dissimrnation 497907 16 080 3 744 15 358 533 089 2.1. National Account Statistics 1 444 4 970 6414 2.2. Welfare Monitoring System 496 463 11 110 3744 1 165 512482 2.3. Agricultural Production Monitoring System 14 194 14 194 2.4. Analysis and Dissemination 3LProjcM a Lmn Z 22144 12700 34844 Total Tralnin 531316 99974 196434 260854 1088577 The technical procedures and documentary analysis carried out in the audit work identified Non- Eligible Expenses with the total amount of USD 114 668, as described in the table below. Financing Statemnenit of Financing Pocurern ent Plan Statemnent of Agreement /Annual Expenditure (50E1) Agreemnent / Annual Review Expenditure (5OE) Work Plan R eview Work Plan Rev¡ew Expenditures Experiditure Itens not covered Items not procured Expendituresfor ineIigible outsIde the scope of declared ineligible by the project and in accordance with whlkh the borrower Expenditures delirilions in the on account of category the procurement has been unable to Activity Description Entity Audit Value finariging audit or review deseriptions in the strategyand provide suffirienn iernal Tain5ng_-IDRA 2018 C-Op p. 8 ag rgibJe U le Ligible Eighie Ineligibe Traiiiu ~ITRr 2018 Tedre ad 22011 Fligibe rligible Eligibi Ehphble Ieeligible gj,ýRLÄ~ 0 , -výd171,Ehlule Elhgil l,bl ei Er gpbIr ineligbfie mtec ai trwnng_DtA 2011 Trarlers and - - - - g uaners gf J Eihle i Igible ig blc bliibl ib Inmernl TrainIvgj DRlEA T018 riner arnd-. - - 5gLtb l lig ib liii fbg Li e inevibi r r Tr.m rs- - - -......... nternalgrain g REA, 2018 Trae.rs an d 2&1 S ,rm trså.. Elpgibl bl Eligibl Hiphle Inahg1 Internal Tr e-ogIDREA 2n1R 7rairhCs aPed lp,, EIP,1)Elg)lIi,beneg.e Irterral ranirng DRE A 2018 Tra,ers avd Eneligilbe _ntem,EIb ri i gI L 21 2ible nE11 Hb neligible mmcmal Trainin _DEA08 2018 TMamemerann. . - .ua indTrtL,.r.- l ibe EI'gb'Im Eliiihigibh tneilgibe nterv ITi g FJDR8201A Managers 25 Ineligible Eigib. briligible EieIble Ineligible Ir,mrnlT'aninmgTREA 20085.Man*>gn.* 4ndTaes 4421 Irnelgibe [ le Inelb. [libc Inehtgibie . . . . ..s.i. . .-.. . ............----. Lrii.8 01 Managers 00 e l gtibr Inlmgibl. Fl | neigible TOTAL 114668 Page 50 of 66 t.UNIDOS, Ldae. 7.Operating Costs During the year ended at 31th December 2018, the detail of Operating Costs was the following: 2018 Component Quarter 1 Quarter 2 Quarter 3 Quarter 4 TOTAL (2018) 1. Institutional Reform and Capacity 18069 20205 413112 168683 620 069 1.1. Institutional Reform 6475 24708 2950 34 134 1.2. ICT and Statistical Infrastructure (1 420 (1 420) 1.3. Human Capacity 18069 13730 388 404 167153 587355 2. Data Production and Dissimination 62 671 917 594 458 163 724 390 2 162 818 2.1. National Account Statistics 12 152 33 134 19085 17204 81 575 2.2. Welfare Vonitoring System 50 519 883 620 437 945 690 480 2 062 563 2 3 Agicultural Production Monitoring System 840 1 133 16706 18679 2.4. Analysis and Dissemination 3. Project Management 26924 26053 9275 6147 68399 Total Operating Costs 107 665 963 851 880 550 899 220 2 851 286 The technical procedures and documentary analysis carried out in the audit work identified Non- Eligible Expenses with the total amount of USD 110 676, as described in the table below. FinanCing Statement of Financing Procurement Plan Statement of Agreement / Annual Expenditure (SO E) Agreement / Annual Review Expenditure (50E) Wcrk Plan Review Work Plan Review Expenditures Expenditure Items not covered items not procured Expenditures for ineligible outside the scope of declared ineligible by the project and in accordance with which the borrower Expenditure, definitions in the on account of category the procurement has been unable to Activity Description Entity Audit Value financing audit or review descriptions in the strategy and provide sufficient Equiment for IDREA Tear Nagela-7do 110 676 Ineligible Eligible Ineligible Eligiblc Ineligible TOTAL 110676 Page 51 of 66 M IV, ONSULTORES REUNIDOS, tda. 8. Payments During the year ended at 31th December 2018, the detail of payments by nature and activity Project was the following: Payments By Nature and Component For the year ended at 31th December 2018 Nature Services - Component Non Services - Operating Goods Consulting Consulting Training Costs TOTAL (USD) 1. Institutional Reform and Ca i 233 251 520 644 620 069 1 373965 1.1 Institutional Reform 166 987 15 34 134 201 137 1.2. ICT and Statistical Infrastructure 66264 (1 420) 64844 1.3. Human Caac 520629 587355 1 107984 2. Data Production and Dissimination 169919 381909 626806 533089 2162818 3 874 541 21.National Account S tati sti cs 15077 383311 6414 8157 486437 43 2.. Wefare MWnitoring Systemr 169919 328370 202 024 512 482 2082563 3275358 2-3. Agricultural Production Vbnitorinn 38462 14 194 18679 71 335 2.4. Analysis and Dissemination 41412 41412 3. Project Managerent 65 032 187 469 34844 68 399 355744 Loan Agreement Costs Total Payments 234 951 381 909 1 047 527 1 088 577 2 851 286 5604249 Page 52 of 66 9.Cash and Equivalents Angola Statistics Project Balance Sheets For the year ended at 31th December 2018 USD 2018 ASSETS Current Assets Cash and Equivalents 1 918 366 Total Assets 1 918 366 EQUITY AND LIABILITIES Equity Funds Available 1 918 366 Total Equity 1 918 366 Books Bank Accounts Differences Notes BANK DEPOSITS BFA - USD - 15932637931001 1841 1841 BFA - USD - 15932637935001 1 116761 1 116760 BFA - EUR - 15932637935002 5 259 4049 1 210 Injustified Differences BFA - EUR - 15932637931002 453 2 452 Injustified Differences BFA- KZ- 15932637930001 75007 83751 (8 744) Exchange Differences PETTY CASH 978 SPINE'S CASH 426 703 SUPPLIERS ADVANCE (8637) UN AGENCIES (FAO) ADVANCE 300000 Total Cash and Equivalents 1 918 366 Page 53 of 66 10. Statements of Expenditures (SOEs) During the year ended at 31th December 2018, the detail of SOEs was the following: Expenditures Reported Using Stataments of Expenditures (SOEs) For the year ended at 311h December 2018 SOEs Information Diffrences Account Amount Amount Amount Amount Amount With Account Information SOE Month Documented Documented Documented Documented Documented Information USD USD EUR ADA Direct Payments TOTAL USD Report Month January-18 8 4 041 January 479190 479 19039 109 February-18 194 079 Februa 29489 15758 145 341 96981 287 568 93490 March-18 222810 March 3748 393408 397156 174346 Ap-IS 553769 Ani 41 445 41 39 434273 517114 (3655L y-18 392906 11 405 18266 29670 (363236 June-18 575004 ne 281436 6 340 192 140 479916 (95087) a 69403 July 98498 - 20 619398 7 1 8 1 0 3 22700 August-18 348003 August 49551 181 440 2 3 0 9 91 (117012) September-18 515458 September 23335 378011 3 401346 (114 October -18 885 5 Octoerr 633 11 5925 350 234 41 278 (68 778) November- 8 136562 Novemb 2560 246042 24860 2 112040 December-18 1 042 120 December 1 311 053 68 14 052 Total Payments 5604249 593191 81030 3748800 96981 4 520 002 (1084247) The previous table evidences that account Project expenses from January 2018 until December 2018 exceed the SOEs Amount in USD 1 084 247, main justified by the differences of Direct Payments. As mentioned in previous chapters, during the audit work we identified ineligible expenses with a total amount of USD 274 877, as described at summarize Table of Ineligible Expenses. Page 54 of 66 N OS Ld Table of Ineligible Expenses Ineligible Accout. Expenditures Activity Description Entity Nature Component Financial Account Data Ns Audit Value Internal TrainingIDREA2018 Complexo Training 2.2- Welfare Monitoring System 6201- 8FA- Banco Kwanzas - 23/01/2018 1 81899 Turistico de Akz Internal Training_IDREA 2018 Trainers and Training 2.2. Welfare Monitoring System 6101- Caixa Kwantas Support Staff 25/01/2018 10004 22011 Internal TrainingiREA 2018 Trainers and Training 2.2.Welfare Monitoring System 6101- Caixa Kwanzas 30/01/2018 10005 Support Staff 30/01/2018 10005 Internal Training_IDRFA2018 Trainers and Training 2.2F Welfare MonitoringSystem 6101 -Caixa Kwan2as 30/01/2018 10006 Support Staff InternalTraining DREA 2018 Trainers and Operating Costs 2-2 Welfare Monitoring System 6201- BFA- Banco Kwranzas - Support Staff AK2 Internal Training IDREA 2018 Trainers and Training 2-2-Welfare Monitoring System 6201 - BrA - Banco Kwanzas - 01/03/2018 30003 Support Staff AKz 0103218 30. Internal Training_IOREA2018 Trainers and Training 2.2 Welfare Monitoring System 6201 - BFA Banco Kwanzas - 01/03/2018 30004 Support Staff A0 1 0 Internal TraininkIDREA2018 Trainers and Training 2.2. Welfare Monitoring System 6201 - 8FA - Banco Kwan2as - Support Staff AKz 05/03/2018 30011 Internal TrainingOIDREA2018 Managers and Training 22WelfareMonitoringSystem 6201- 8FA-Banco Kwanzas - Trainers AKz 11/04/2018 40013 5277 .. . .. . .. . . .. . . . " .. . .. . .. . . .. ... ..-. .... .. . . .. . .. .I .. ... . . .. .. . .. . . .. . . ... . Internal Training_DREA 2018 Managers and Training 2.2. Welfare Monitoring System 5201- SFA- Banco Kwanzas - 11/04/2018 4013 IS Trainers AKz1 Internal Training_DREA 2018 Managers and Training 2 2. Welfare Monitoring System 6201- BFA- Banco Kwanzas - 11/04/2018 40014 4421 Trainers AKz 11/04/2018 40014 4 4A1 internal Training I DREA 2018 Managers and Training 2.2. Welfare Monitoring System 8201 - BFA- Banco Kwanzas - 11/04/2018 40014 35 Trainers AKz Equipment for IDREA Team Auto Spare Goods 2,2. Welfare Monitoring System 6201- BFA- Banco Kwantas - 06/09/2018 90013 4953 Parts AKz0 Equipmentfor IDREA Team Nagefa-Frio Operating Costs 2.2. Welfare Monitoring System 6201 -BFA- Banco kwan2as - 12/12/2018 120022 110676 Ak/ 0 TOTAL 274 877 Page 55 of 66 t I CONSULTORES -LNIDOS, Ld-s 11. Activity in Designated Account Angola Statistics Project Special Account Statement For period ending 31th December 2018 Account No. 15932637931001 115932637935001 Depository Bank Banco de Fomento Angola Address Rua Amilcar Cabral, no 58- Luanda Credit Agreement 8669- AO Currency USD Account Activity USD Begining balance on Dec 31, 2017 2690460 Add: Refund of preparation advance Total amount deposited by World Bank 3 361 885 Total Interest earnings if deposited in account Total amount refunded to cover inelegible expenditure Deduct: Total amount withdrawn into Kz Bank Account of the Project (4 303 705) Total amount withdrawn to Proect expens _(630 038) Total services charge if not included above in amount withdrawn Ending balance on December 31, 2018 1118 602 Page 56 of 66 * E CONSUL TORES UNIDOS, Lda. 12. Assets Verification During audit work the auditors have not verified the physical existence of the USD 234 951 acquisitions of Goods because the Project have presented a List of Material Assets without information concerning: - Quantities of assets and - Totality of items acquired on exercise of 2018. Page 57 of 66 � ■■■ � � �У � ��: д� .�лtгsигrоггЕs ,.�.,rv�rл�гs� г�а. � '� 3. Вид et а�д А ! � с�иа1 Payrments �Ap�er�d�x� � Сflаг3.рагаsiеап of 8udget апд Acival Paymeмts t Fы гhе уеагапг4ед af 3ilh f3асвтbе�г с�Ог8 Fлis ггtчlа repreSeвЭs th❑ use af fu�ds ьц сепгF�пе пг апд двlагlед aciiv+lies, as sed aut iп Prm�ect доситеnl. eompared wiЭh the сипеп[ 8иг&jвЭ. � Ptaject Apцrais s1 йог:ит eni _ hюvem hF �-г , Сг+1 Ч � AGTEIAAt. BU[]GE� VARiAtJC� PR{iJEG7 APg�S (NatAtiгdited} �Q�р,��э�е� (NotAtfd[ted} i - . - .. .. RетадпЭпд !{j CatEt�Rf+�. � DвсагпЪеt Э9, Сипаиlаliце to GacorпЪgt' 31, Gumuis3ivs to йвслп�аг 31, Ситиlадгма !о GumulafЭvп l0 8иг#gвlat 2018 italа 2д18 Пвlв 2Л48 Dato iSy1в ToRaB Висlgиэ[ йвсегпЬвг 31, 2tF1д (115Dj [иsй� {�usoe {uso� �uso� �usb� {5ь.:9 {uso? �uso 1 ( ' �. 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LцQгЭд ga n k вВигЕп�ц irawn�oaded SЛ12o1910.51•5Е RM Wап: i8Ra866ec(FSL} 5laiYS' Oгrбursiлg сn�пггУ дпУоlа Р157Ь71•Rngela р+о)еСг: SФU=Srcs Ргоjеп 7гапгасlюп Lfs! ri{гг, еу: иьЕ, �и СаггУагу: ЛаlдSитпьагу WбlГгадхНл дppliCacion Paid Н�#огlшlЕqи�цРа{дЧ+СпоFСоттЭlм S150Ец�пга[епгг tlatгf{еСепед Уа1пе17аге pi�leiDGSed 8еггоwегггеfегепге Вепегk{агу натг етМсвгуассюипг 7vve Cry RPP1 Рупtг Rml йррl➢ОСАп�t г у wm дтс пос дтг 0 PiЮ1$iH�tl18 bпeR Раутепl Еl+R ` 4а ЗЗU,ПО Qp0 О,ОП 0 00 p.OU д.ПП 2р•KOw2018 0 PD171NE20F$ j ihle[г Раутепl G5p { 1379П7рр р,iЮ �,гl0 Пд0 О,Оа о•Еа 28•Каы•2П1и 0 Лр00гSЛI9 р{�гг[ Ра юепг 11Sp 50195,рр p,p�J O,W O,UO р.Са 0,00 1�Маг-2019 Р дЕ.0.0081НЕ7.U19 рА.М7 и5р 1000tЮa.S16 р.ЕЮ p.W ЯАО р.ОР O.W ]7-APi-70i3 п Poal7zois =. р�гегг гаrтепг Еин ху as�,aa' о.оо о.оа о,ор о.до о.оа zs-гР�-грiч Auditor Notes to Financial Statements Page 42 of 66 COSULTORES REUNIDOS, Lea, Statement of Receipts and Payments For the year ended at 31th December 2018 Financed byBSERDToa Advance Advance USD Bank EUR Bank Kz Bank Direct PaOrrents Paynents UN Centra] SPINES's Account Account Account Payrnents Suppliers Agencies Cash Cash USD Reoeies 2018 2D1B 2018 2018 2018 2,018 2018 2018 2018 Receipts Deposited by World Bank 3 361 885 Direct Payment 1 058247 315 Bank Account Transfer (4303 705) 70941 4232 764 1 458 247 Suppliers Advance Transfer (332051)302 511 Central Cash Transfer - SPINEs Cash Transfer -- 6 9 (929)- 982 690 Total Receipts 2 (941 820) 70941 2 907725 l158247 302511 300 000 39838 982 690 4820132 Payments Goods 3 (234 951) Services - Non Consulting 4 (381 99) (23 99) Services - Consultn 5 (75 423) (41 555 (188 216) (742 333) (3015909) r (92 (2 1 415) (415 913) (937) ( 3i33) 1(14104) (1 08 77) OpeatgCots7 (6215)(295)111679)(308210 ( 8 6 3 1 ) (55248) (2851 286) Total Parrents 8 (830 038) (5 734) (2 833 279) 1 158 247) (31 14 (5 Fund Balance for the Period (1571858) 5 207 74446 (8837) 300000 774 415951 (78417 Accumulated Funds Opening Balance 2 690 40 RM 561 Balancme for the Peniod 205 1072 2048 (1571858) 5207 744466 (8637) 300000 774 415951 784117) Closing Balance g 1 118 602 5 713 75 007 00 -7 1 5 7417 8snBa) 300 000 978 426 703 1918 366 Page 43 of 66 REuNIDOS, Lda. 1. Summary of Significant Accounting Policies The following significant accounting policies have been adapted by the Project in the preparation of the Financial Statements. Basis of Financial Statements Preparation The financial statements of the Project, which are expressed in United States Dollars ("USD"), have been prepared in accordance with the modified cash basis accounting. The accounting policies have been applied consistently through the period. Fixed Assets All purchases of fixed assets are record as payments in the statement of cash and receipts upon acquisition. The Project maintains a Fixed Assets Register for control purposes. Cash Cash comprises cash on hand and balances with banks. Foreign Exchange The Project maintains its accounting in USD in accordance with the financial agreement. All cash is held in USD. Transactions in currencies other than USD, during the period, have been translated into USD at rates approximating those rolling at the transaction dates. All exchange differences are recorded in the statement of cash receipts and payments. Accounting Reporting Period The financial accounting year of the Government of Angola starts on January 1 and ends on December 31. Page 44 of 66 Receipt Recognition Fund receipt from funding agencies is recognised as receipt when cash is credited to the Project's designated account. The Bank may make direct payments, at the Project's request, directly to a third party for eligible expenditures. Payments Recognition Payments incurred in the frame work of the Loan Agreement are recognised on the cash basis of accounting, i.e., when the payments are made. Pending Bills Pending bills consist of unpaid liabilities at the end of the financial year arising from contracted goods or services during the year or in past years. As pending bills do not involve the payment of cash in the reporting period, they are simply disclosed as an Annex to the financial statements. When the bills are finally settled, such payments are included in the statement of receipts and payments in the year in which the payments are made. Budget The budget is developed on the same accounting basis (cash basis), the same accounts classification basis, and for the same period as the financial statements. Page 45 of 66 CONULTORES -i-,& Lda. 2. Receipts During the year ended at 31 th December 2018, the detail of Receipts was the following: Project Information World Bank Information Client connection Value Date Amount Value Date Amount Receipts Type Description (USD) (USD) Direct Payment PDO02INE2018 21/02/2018 26 657 21/02/2018 26657 Direct Payment PD001NE2018 23/02/2018 35307 23/02/2018 35307 Direct PayMent PDO4INE2018 27/02/2018 19371 27/0212018 19371 Direct Payment PDOO3INE2018 27/0212018 15 646 27/02/2018 15646 Direct Payment PDO07INE2018 09/04/2018 22 068 09/04/2018 22 068 Direct Payment PDO08INE2018 26/03/2018 29 401 09/04/2018 29401 Direct PaMent PDO06INE2O1 8 09/04/2018 29402 09/04/2018 29402 Direct Payment PDO05INE2018 11/04/2018 18502 11/04/2018 18502 Direct Payment PD009NE2018 26/0512018 16604 23/0512018 16604 Direct Payment PDO10INE2018 22/06/2018 47627 22/06/2018 47627 Direct Payment PDOI 1 lNE2018 22/06/2018 38 677 22106/2018 38677 Direct Payment PD01 31NE2018 10/07/2018 38010 10/07/2018 36010 Direct Payment PDO16INE2018 20/08/2018 23085 20/0812018 23 085 Direct Payment PD015INE2018 20/08/2018 35 156 20/09/2018 35 156 Direct PayMent PDO16INE2018 06/109/2018 28450 06/09/2018 28450 Direct Payment PD19INE2018 12/09/2018 13 030 12/09/2018 13 030 Direct Payment PDO18INE2018 14/109/2018 102 859 14/109/2018 102 859 Direct Payment PDO17INE2018 14/09/2018 71 431 14/09/12018 71 431 Direct Payment PD021 lNE2018 241/091/2018 24849 241/09/2018 24 849 UN- A UNC 00001 PDOO1INE2O18 02/10/2015 300 000 02/10/2018 300 000 Direct Payment PD091NE2018 20/11/2018 28 669 20/11/2018 28 669 Direct Payment PD15FNE208 07/12/2018 49759 0712/12018 49 759 Direct PayMent PD16NE218 07/12/2018 12 661 07/12/2018 12 661 Direct Payment PD181NE2018 10/12/2018 41 415 10/12/2018 41 415 Direct Payment PD21INE2018 11/12/2018 27600 11/12(2018 27600 Direct PaMent PD12(NE2118 12/122018 105398 1221142018 105398 Direct PayMent PDO15INE2018 12/12/2018 101 180 12/12/2018 101 180 Direct PayMent PD131NE2018 1212/2018 55646 12/1212018 55646 Direct PaMent PD141NE2018 12/12/2018 47316 12/12/2018 47316 Direct PayMent PD19INE2OI8 19/1212018 19424 19/1212018 19424 Direct Payent PD020INE2018 20/122018 3046 20/12/2018 35 046 SubTotal (1) 1458247 1458247 DA-MA PEAI 9INE2018 12/12/2018 1199841 11/12/2018--- 1-i200000 DA-A PEA0U09lNE2018 02/10/2018 862 209 27/0912018 862 373 .DA-MA PEADO012018 17/05/2018 1 299 835 21105/2018 1 300 0000 SubTotal (2) 3361885 3362373 Refunds Application Ran :RN000D00326334 16/05/2018 (27229) SubTotal (3) (2729)- Total 4820132 4793391 Page 46 of 66 3.Goods During the year ended at 31th December 2018, the detail of Goods was the following: 2018 Component Quarter I Quarter 2 Quarter 3 Quarter 4 TOTAL (2018) 1. Institutional Reform and Capacity - - 1.1. Institutional Reform 1.2. ICT and Statistical Infrastructure 1.3. Human Capacity 2. Data Production and Dissinrination 3296 31847 134776 169919 2.1. National Account Statistics 2.2, Welfare !tnioring System 3296 31 847 134 776 169 919 2.3. Agricultural Production Monitoring System 2.4. Analysis and Dissemination 3. Project Management 734 64 298 65032 Total Goods 3296 31847 135510 64298 234951 The technical procedures and documentary analysis carried out in the audit work identified Non- Eligible Expenses with the total amount of USD 49 533, as described in the table below. Expenditures Expenditure items not covered items not procured Expenditures for Ineligible outside the scope of declared ineligible by the project and in accerda nce with which the borrower Expenditures definitions In the on account of category the procureament ha5 been unable to Activity Description Entity Audit Value financing audit or review descriptions in the strategy and provide sufficient Equipment for IOREA Team Auto Spare 49 533 IeIgible Eligible Ineligible Eligible Ineligible TOTAL 494533 Page 47 of 66 CONSUL (ORES RtUNDWOS, Lda. 4.Non-Consulting Services During the year ended at 31th December 2018, the detail of Non-Consulting Services was the following: 2018 Component Quarter 1 Quarter 2 Quarter 3 Quarter 4 TOTAL (2018) 1. Institutional Reform and Capacity - 1.1. Institutional Reform 1.2. ICT and Statistical Infrastructure 1.3. Human Capacity 2. Data Production and Dissimination 8 130 124 248 108 443 141 088 381 909 2.1. National Account Statistics 926 988 10163 2.2. Welfare Monitoring System 1 985 115285 92868 118232 328 370 2.3. Agricultural Production Monitoring Syste 6 145 8038 11587 12693 38462 2.4. Analysis and Dissemination 3. ProJect Management Total Non Consulting Services 8 130 124248 108 443 141 088 381 909 Page 48 of 66 CONSULTORES haiVIDOS, ide. 5.Consulting Services During the year ended at 31th December 2018, the detail of Consulting Services was the following: 2018 Quarter I Quarter 2 Quarter 3 Quarter 4 TOTAL (2018) 1. Institutional Reform and Capacity 4239 91 582 96015 41415 233251 1.1. Institutional Reform 4239 914582 711 - 166987 1.2. ICT and Statistical Infrastructure 24 41415 6624 1.3. Human Capacity 2. Data Production and Dissirnination 101 928 200 185 103 041 221 652 626808 2.1. National Account Statistics 35756 137 775 28450 181391 383371 2.2. Welfare Monitoring System 66 173 20 999 74591 40261 202 024 2.3. Agricultural Production NMonitoring System 2.4. Malysis and Dissemination 41 412 41 412 3. Project Management 100395 9992 38871 38212 187469 Total Consulting Services 206 562 301759 237 927 301 279 1 047 527 The technical procedures and documentary analysis carried out in the audit work identified Non- Eligible Expenses with the total amount of USD 7 774, as described in the table below. Expenditures Expenditure Items not covered Items not procured Expendiltures for Ineligible outside the scope of declared ineligible by the project and in accordance with Which the borrower Expenditures definitions in the on account of catego the procurement has been unable to Activi!x Description Entity Audit Value financing audit or review descriptions in the strategy and provide suffirient oFtiA s uin e ig gne igible Eligible inelig.ble Eligible Ineligible Consulting-Techn -cal Adv. Jrge 7 049 Ineligible Eligible ineligible Ellgible ineligible 723 ineligible Eligible Ineligible Eligible ineligibie TOTAL 7774 Page 49 of 66 CNSUTORESF C, t OS, Lda. 6.Training During the year ended at 31th December 2018, the detail of Training was the following: 2018 Component Quarter I Quarter 2 Quarter 3 Quarter 4 TOTAL (2018) 1. Institutional Reform and Capacity 11 265 71194 192 690 245495 520 644 1.1. Institutional Reform 15 15 1.2. ICT and Statistical infrastructure 1.3. Human Capacity 11250 71 194 192690 245495 520629 2. Data Production and Dissimination 497 907 16 080 3 744 15 358 533089 2.1. National Account Statistics 1 444 4970 6414 2.2. Welfare Monitoring System 496463 11 110 3744 1 165 512482 2.3. Aqricultural Production Monitoring System 14 194 14194 2.4. Analysis and Dissemination 3. Project Management 22 144 12700 34 844 Total Training 531316 99974 196434 260854 1088 577 The technical procedures and documentary analysis carried out in the audit work identified Non- Eligible Expenses with the total amount of USD 114 668, as described in the table below. Aro[a Wi 60, 'A j tF Expenditures Expenditure Items not covered iterris not procured Expenditures for Ineligible outside the scope of declared ineligible by the project and in accordance with which the borrower Expenditures definitions in the on account of category the procurement has been unable to Activity Description EntitI Audit Value financing audit or review descriptions in the strategy and provide sufficient Internal TraininiiREA 2018 Comlexo 81 899 Eligible Eligible Eligible Eligible ineligible Internal Tra[ling_IDRFIA 2018 Trainers and 220.11 Eligible Eligible Eligible Eligible Ineligible Trnners aff Eligible Eligible Eligible Eligible ieligible Internal Training_10REA 20128 Trainers and Eligible Eligible Eligible Eligible ineligible Internal Training IDEA 2018 Trainers and Enlntrt i g i b igib e Eligible Eligible Eligible ineligible internal TrainingIDtiEA 2018 Trainers and .Eigible Eligible Eligible Eligble Ineligible Internal Trainig_IDREA 2018 Trainers and Elitble Eligible Eligible Eligible Ineligible Internal Training-DREA 2018 Trainers and - .-- - ... .... .......... . 5M D E af Ellgible Eligble Eligible Ellgible Ineligible internal Training_IDREA 2018 Manaers :- ineligible - . ....._..._. irl Trainers 6 277 Ineligible Eligible ne 8 leERgbleineligible internal Training-1OREA 2018 Mnger 25Ielige Elgble Ineillible Eligible Ineligible -nd rT-m -r 4 421 Ineligible Eligible Ineligible Eligible ineligible Internal Training_lDREA 2018 Managers nmn a r 35 Ineligible Eligible ineligible Eligible Ineligible TOTAL 114668 Page 50 of 66 C&'5U -ORES iEUIWOS, Lda. 7.Operating Costs During the year ended at 31th December 2018, the detail of Operating Costs was the following: 2018 Component Quarter I Quarter 2 Quarter 3 Quarter 4 TOTAL (2018) 1. Institutional Reform and Capacity 18 069 20205 413 112 18683 620069 1.1. Institut.onal Reform 6475 24708 2950 34 134 1.2. ICT and Statistical Infrastructure (1420) (1420) 1.3. Human Capacity 18069 13730 388 404 167153 587355 2. Data Production and Dissimination 62671 917 594 458163 724 39D 2162818 2. 1. National Account Statistics 12 152 33134 19085 17204 81575 2.2. Welfare Wnitoring Sstem 50519 883 620 437 945 690 480 2 062 563 2.3. Aqricuftural Production Wnitoring Sstem 840 1 133 16 706 18679 2.4. Analysis and Dissemination 3. ProJect Management 26924 26053 9275 6147 68399 Total Operating Costs 107 665 963 851 880 550 899 220 2 851 286 The technical procedures and documentary analysis carried out in the audit work identified Non- Eligible Expenses with the total amount of USD 110 676, as described in the table below. Expenditures Expenditure items not covered items not procured Expenditures for Ineligible outside the scope of declared ineligible by the project and in accordance with which the borrower Expenditures definitions in the on account of category the procurement has been unable to Activity Description Entity Audit Value financing audit or review descriptions in the strategy and provide suffl 1ient Equipnet for IDREA Team Nagefa-Fro 110676 Ineligible Eligible Ineligibi Eligible Ineligible TOTAL 110676 Page 51 of 66 CONSLTORES ncEUHIDO, Lda. 8. Payments During the year ended at 31th December 2018, the detail of payments by nature and activity Project was the following: Payments By Nature and Component For the year ended at 31th December 2018 Nature Services - Component Non Services - Operating Goods Consulting Consulting Training Costs TOTAL (USD) 1. Institutional Reform and Capacity 233251 520 644 6202009 137965 1.1. Institutional Reform 166987 15 34134 2037 1.2. ICT and Statistical infrastructure 66264 61420) 64844 1.3. Human Caacty 520629 587355 1 107 2. Data Production and Dissinination 169 919 381 909 626 806 533 089 2 162818 3874 541 2.1. National Account Statistics 15077 383371 6414 81 4Z6837 2.2. Welfare Nbnitoring System 169 919 328 370 202 024 512 482 2 062 563 275 358 2.3. Agricultural Production rMnitoring 38462 14 194 18 679 71335 2.4. Analysis and Dissemination 41412 41412 3. Projet Management 65032 187469 34844 6839 355744 Loan Agreement Costs Total Payments 234951 381909 1047527 1088577 2851286 5604249 Page 52 of 66 COJNSUL TORtS IcozWNO5, Lda. 9.Cash and Equivalents Balance Sheets For the year ended at 31th December 2018 USD 2018 ASSETS Current Assets Cash and Equivalents 1 918 366 Total Assets 1 918 366 EQUITY AND LIABILITIES Funds Available 1 918366 Total Equity 1 918 366 Bank Books Accounts Differences Notes BANK DEPOSITS BFA- USD - 15932637931001 1841 1841 BFA- USD - 15932637935001 1 116761 1 116760 BFA- EUR - 15932637935002 5259 2 5 258 Injustified Differences BFA - EUR - 15932637931002 453 4 049 (3 596) Injustified Differences BFA - KZ - 15932637930001 75 007 83 751 (8 744) Exchange Differences PETTY CASH 978 SPINE'S CASH 426703 SUPPLIERS ADVANCE (8637) UN AGENCIES (FAO) ADVANCE 300 000 Total Cash and Equivalents 1 918 366 Page 53 of 66 CtStORES UNZDOS, Lea. 10. Statements of Expenditures (SOEs) During the year ended at 31th December 2018, the detail of SOEs was the following: Expenditures Reported Using Stataments of Expenditures (SOEs) For the year ended at 31th December 2018 SOEs Information Diffrences Account Amount Amount Amount Amount Amount With Account Information SOE Month Documented Documented Documented Documented Documented Information USD USD EUR ADA Direct Paments TOTAL. USD Report Month January- 18 440 081 January 479190 479190 39 19 February1 194079 February 29489 15758 145341 96981 287568 93490 March-18 222810 March 3748 393408 397156 174346 April-18 553769 Api 4144 41396 434273 517114 (35655) y -18 392906 Mayy 11406 18266 29670 (363236) June-18 575004 June 281436 6340 1929140247049 (95087) July-18 695403 July 98498 206 619398 718103 22700 August-18 348 0 3 Augst 49551 181 440 0 91 (117 012) September-18 515458 September 23335 378011 401346 (114112) October-18 488055 Ocber 63114 5925 350 239 4 278 (68 778) November-18 136562 November 2560 246042 248602 112040 December-18 1042120 December 15 311053 311068 (731052) Total Payments 5604249 593191 81 030 3748800 96981 4520002 (1084247) The previous table evidences that account Project expenses from January 2018 until December 2018 exceed the SOEs Amount in USD 1 084 247, main justified by the differences of Direct Payments. As mentioned in previous chapters, during the audit work we identified ineligible expenses with a total amount of USD 282 652, as described at summarize Table of Ineligible Expenses. Page 54 of 66 )ONSULTORES REUNfDOS, Lda. Table of Ineligible Expenses Ineligible Accout. Expenditures Activity Description Entd.. Nature Component Financial Account Data N AuditValue Consu tingjechnical Advisory Jorge Services - 2.2. Welfare Monitoring 6201- BFA - Banto 18/02/18 20025 2 -.0 E .W 0 8 : S ............. ..;. ..... ------ Consult!ng_Technical Advisory Jorge Services - 2.2. Welfar Monitrn 6201 - BFA - Banco1/0/8 0257 9 -J---- * .i2tdG CDthUltik i....... . Kanzs- K_18/02/18 20025 7 049 Consuting_Technical Advisory Jorge Services - 22. Welfare Monitoring 6202 - SFA - Banco U 13 IFnarh r erie s e.,p 01/03/18 30005 723 Internal ITraini rgDREA 2018 Complexo Training 2.2, Welfare Monitoring 6201 - OFA Banco 23/01/18 10013 81899 .T . . . .....it.......ei. 2..o.. . ntern Trainng_IDREA 2018 Trai ners and Training 2.2. Welfare Monitoring 6101 - Caixa Kwanzas 25/01/is 10420 Internal Training _DREA 2018 Trainers and Training 2.2. Welfare Monitoring 6101 - Caixa wanzas 30/01/18 10005 Internal TrainingjREA 2018 Trainers and Tpraing 2.2. Welfare monitoring 6101 - CaiA -an 01G/0/18 3003 internal Training_IDREA 2018 Trainers and Traing 2.2 Welfare Monitoring 6201 - UFA - Banco 01/03/is 30003 internal Training_IDREA 2018 Trainers and Training 2.2. Welfare Monitoring 6201 - BFAL- ianlo 01/03/18 30003 Internal Training_IDREA 2018 Trainers and Training 2.2. Welfare Monitoring 6201 - BFA - Banco 0103/18 30004 Interna raming DREA 2018 Trainers and Training 2.2. Welfare Monitoring 6201 - SFA - Banco 05/03/18 30011 .nera Tranin .1DREAL2018 05/3/1 30011A ne nternalTraining_DREA2018 Managers Training 2.2. Welfare Monitoring 6201 - UFA -Banco 11/04/18 40013 2 ternalMonitoring 6201TnAng A 11/04/1 4G14 4421 -M----oni-torIngdaa, ._... .. Sue w rg y11/04/18 40013 25 Iternal Trainingj_DREA 2018 managers Training 2.2. Welfare Monitoring 6201 - BFA - Banco 11/04/18 40014 35 ris T-,in- i Equipment for ROE team Auto Spare Goods 2.2. Welfare Monitoring 6201 - SFA - Banco 06/09/18 913 49533 Pr nr a,,110/8 404S Equipment for IDREA Team Nagefa-Frio Operating 2.2. Welfare Monitoring 6201 - BPA - Banco 12/12/18 120022 110676 TOTAL 282 652 Page 55 of 66 CONiSULTiORtS &r L da, 11 Activity in Designated Account Angola Statistics Project Special Account Statement For period ending 31th December 2018 Account No. 15932637931001 115932637935001 Depository Bank Banco de Fornento Angola Address Rua Amilcar Cabral, no 58- Luanda Credit Agreement 8669 - AO Currency USD Account Activity USD Begining balance on Dec 31, 2017 2690460 Add: Refund of preparation advance Total amount deposited by World Bank 3 361 885 Total Interest earnings if deposited in account Total amount refunded to cover inelegible expenditure Deduct: Total amount withdrawn into Kz Bank Account of the Project (4 303 705) Total amount withdrawn to Project expenses (630 038) Total services charge if not included above in amount withdrawn Ending balance on December 31, 2018 1118 602 Page 56 of 66 12. Assets Verification During audit work the auditors have not verified the physical existence of the USD 234 951 acquisitions of Goods because the Project have presented a List of Material Assets without information concerning: - Quantities of assets and - Totality of items acquired on exercise of 2018. Page 57 of 66 COA!SULTORES 13. Budget and Actual Payments (Appendix) Comparaslon of Budget and Actual Payments For ie year ended et 3th December 2f16 This table represeis the usc of funds by component and deailed adMGes, as set out in Project Document, compared wt the crent Budget Project Appreisal Document - November 7, 2016 ACTUAL BUDGET VARIANCE PROJECT APPRAISAL (Not Audited) (Not Audited} (Not Audited) Rermling category Dece~ter 31, Cmative to Daceber 31, CwulatIlve to Decenber 31, Cunndatlve to Cumulative to Total Bud Budget et 24M8 Date 2018 Date 201 Data Datte e -164% 1.3.3. Adapton System 3 275 368 3 38 470 7210 041 15210041 3 934 663 11 371 571 75% 24 00000 20 161 530 2.2.1. Household budget survey Inudng 3252273 3815383 7210041 15210041 3 957 76 11 394658 75% employment (OREA 2016-17) 222. Empoyment survev n 2018 23085 23085(3 085) <23 08) 22.4. Household budget surv~y including 2 - (2) emloymenI (DREA 2020) 2.3. 8ultural Producion M ~2nltorn System 71 335 72677 1 859 765 3 160 794 1 788 431 3 08 117 98% 25 000 000 24 927 323 2 3 1. Census survey for houseld fmrers, 28145 28145 1859765 3 160 794 1831 620 3132649 99% commercial tarmers and communes 2.3.2. Specialized surney for agriculture and 37434 37434 (37 434) {37 434) l ieslock prduction 2.3.4. Specaizedsurveyfe r v 5 755 709B (5755) (709) 2.4. Analysns nd Dissemintion 41412 41412 188 000 298 000 148 566 258 588 66% 500 000 458 56M 2.4., Development of data access and irrnaton 41 412 41 412 96o0 15B 000 56 588 116 568 74% probcies _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 2.4.3. Food securit polcy e - 50 - 50000 100% 2A44. Annu,ad stats6cal yarbooks .. 90 000 90 000 90 000 90 000 3.5 Pr lMngmm35 744 831 217 720 000 1 Glo 000 364 256 778 783 48% 2 0(00000 1 16B 73, 3.1. Prole t na e en 7100000 255 24436 (70 844) -28% 3.2. FM and procurement managemen 198245 3 240 000 520 000 41755 200 165 38% 3.3, M&E 24667 220 000 490 000 214845 465 333 95% 3,4. HR mananemerd 69176 85529 150 000 225000 680824 138471 62% 3.5.JCTrnaenment 763 74341 10000 12000D 2397 45659 38% TOTAL 5 604 24 7061699 11821 316 24561034 6217067 17 499 335 71% 62 000000 54 938 301 Page 58 of 66 CONSULTORES rtuN bbS Lda. Annexes Page 59 of 66 -sUNI.DOS, Lda. Unaudited Interim Reports Page 60 of 66 ! � � '�g _ _ ~ _. _.. - д' � $ р м д � � � � � � м :, � - .� � _-�. � _ _ л_. ю _. . �. _ 1 � � _ у а < < °; S $ ° �:! - - �' �о о Р рΡо е �= (] � о � ь О � Q ® С• � � � � � - � . . . ii � � ; й - м ё ....ю м п � - . j м .. й , гJ .,i SS . 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