World Bank Funded Project West Africa Agricultural Productivity Program (WAAPP-1C Liberia) Implemented by the Government of Liberia Through "Ministry of Agriculture Program Management Unit" IDA Credit No.: 48830- LR and PHRD Grant No.: 099511 -LR Report and Statement of Cash Receipts and Payments For the year ended June 30, 2015 CONTENT: 1. Project Information and Performance 3. Statement of Project Management Responsibilities 4. Independent Auditor's Report 6. Statement of Cash Receipts and Payments (by Category) 7. Statement of Cash Receipts and Payments (by Component) 8. Statement of Comparative Budget and Actual Amount 9. Statement of Special Account Movements 10. Statement of Special Account Reconciliations 11. SOE-Withdrawal Application Statement 12. Notes to the Statement of Cash Receipts and Payments 21. Project Inspection Fiename: West Africa Agricultural Productivity Program (WAAPP). 2015 West Africa Agricultural Productivity Program (WAAP P-1 C Liberia Steering Committee For the period July 1, 2014 to June 30, 2015 The Steering Committee of the West Africa Agricultural Productivity Program comprised of seventeen (17) members for the year ended June 30, 2015. That membership is constituted as follow: Steering Committee Title 1. Ministry of Agriculture Chairperson 2. WAAPP Coordinator Secretary 3. Ministry of Agriculture Representative 4. Ministry of Commerce and Industry Representative 5. Ministry of Finance Representative 6. Ministry of Gender and Development Representative 7. Ministry of Internal Affairs Representative 8. Environmental Protection Agency Representative 9. Ministry of Planning and Economics affairs Representative 10. Farmer's Organizations Representatives (2) 11. Non Governmental Organizations Representative (2) 12. Rural Women Organizations Representative 13. Central Agriculture Research Institute Representative 14. Agricultural Universities Representative 15. Private Sector Representative Registered Offices: West Africa Agricultural Productivity Program P. 0. Box 9010-1000 Monrovia 10 University of Liberia Fendell Campus Monrovia, Liberia, West Africa Solicitors: Elizabeth Rose Amidjogbe Legal Consultant Ministry of Agriculture P. 0. Box 10-9010 Monrovia, Liberia Auditors: PKF Randall Street Lara Building P. O. Box 10-3635 1000 Monrovia 10, Liberia IDA Credit No.: 48830- LR and PHRD Grant No.; 099511 -LR Statement of responsibilities of the Project Accountant And Project Coordinator . The National Project Coordinator has general powers to ensure that the PCU (acting as the National Coordination Unit), oversees, plan, organize and coordinate project components and operations according to standard project documents and procedures, such as the Development Credit/Loan Agreement (DC/LA) and General Orders and Financial instructions of the Government of Liberia. The Project Coordinator Is to: a- Ensure that all procurement and financial management activities are in accordance with World Bank's guidelines and procedures; b. Ensure that a sound and proper accounting system and procedures are in place for execution of the project; c. Provide quarterly reports to the Project Steering Committee indicating an overview of progress attained and proposing possible means of improving implementation where necessary; d. Develop and maintain in collaboration with other project staff to monitor project progress and performance indicators; e. Consolidate Annual Work Plan Budgets (AWPB) and cash-flow projections; f. Recruit, manage and evaluate support personnel and coordinate all training activities of the project staff. 2. The main duties and responsibiities of the Project Accountant are, but not limited to: a. Maintenance of up to date accounting and financial records in accordance with the project's accounting system, including journals. ledgers, fixed asset registers, etc.; b. have safe custody of petty cash and documents and inspection of daily petty cash disbursement documents; c. Reconcile accounts and prepare financial statements. Ensure timely closure of accounts at the end of the month and prepare a reconciliation statement and submit that updated account to the management; d. Verify the eligibility and accuracy of all payments. Ensure compliance with donor requirements in the processing of funds for project activities (including advances and payments to service providers) as well as timely processing and payment to intended beneficiaries; e. Prepare for, coordinate and supervise all financial and administrative audits in a timely manner; f. Coordinate with various departments/units of the WAAPP to prepare the periodic financial report at the standard format made by donor(s) and submit to the PIU Coordinator; 3. In summary. the Project Coordinator is also responsible to put in place appropriate mechanism for safeguarding the assets of the Program: and take reasonable steps for prevention of fraud and other forms of irregularities, and for prompt detection of these if they should nonetheless occur. 4. The Project Coordinator is additionally responsible to annually hire competent auditors to examine the books of the Program. Such hiring shall however be approved by the World Bank. The Project Coordinator shall cause to be printed a copy of the auditor's report, together with the relevant financial statements accompanying such report. The above statement of responsibilities with respect to the financial statements of WAAPP shall be read in conjunction with the statement of the auditor's responsibilities set out in the opinion that immediately follows. This statement is being provided necessarily, for the benefit of the World Bank and other users of the accompanying financial statements, distinguishing the respective responsibilities of the Project Coordinator, Accounts Officer and those of the auditors in relatlon to the financial statements of the Program. Mr. J. Cyrus S ygbe, Sr. PROJECT COORDINATOR PKF Liberia PKW Accountants & business advisers INDEPENDENT AUDITOR'S REPORT To the Project Steering Committee and the World Bank West Africa Agricultural Productivity Program (WAAPP-IC Liberia) Ministry of Agriculture Republic of Liberia We have audited the accompanying Statement of Cash Receipts and Payments of the West Africa Agricultural Productivity Program (WAAPP-1C Liberia), for the year ended June 30, 2015. Management's responsibility for the financial statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Cash Basis International Public Sector Accounting Standards (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. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted the 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 the auditor's judgment, including the assessment of the risk of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation 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 entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. Tel +231-886-510 562 -231-88&W510 603 .231-886 835-784 - Email: pkfliberia@pkf.com.ir - pkfliberia@yahoo.com PKF Liberia e Randall Street* Lara Building * Fourth Floor* Suite 41* P.O. Box 10-3635 *1000 Monrovia 10* Liberia contact Person: Nim'ne E. Mombo Sr.. Managing Partner & Prof. D. Ansu Sonii Sr., Partner PKF-Liberia is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms 4 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the accompanying Statement of Cash Receipts and Payments present fairly, in all material respects, the results of operations of the West Africa Agricultural Productivity Program (WAAPP-1C Liberia) for the year ended June 30, 2015 its financial performance, and fund balance for the year then ended in accordance with Cash Basis International Public Sector Accounting (IPSAS). PKF - Liberia Accountants & business advisors Monrovia Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:09951 1-LR West Africa Agricultural Productivity Program(WAAPP-IC Liberia) Statement of Cash Receipts and Payments(by Category) For the year ended June 30, 2015 5 June 30 June 30 Note 2015 2014 Opening balance 36,919 1,677,592 Financing during the year Grant-PHRD 2,516,997 2,307,296 Credit-IDA 1,465,870 2,655,319 Total financing during the year 2 3,982,867 4,962,615 Total available financing 4,019,786 6,640,207 Project expenditures: (by category of expenditure) Operational Costs 3.1 416,913 386,579 Training 3.2 1,054,649 1,366,613 Workshops 3.3 208,111 547,803 Consultant Services 3.4 137,441 440,575 Civil Works 3.5 224,930 235,902 Goods 3.6 1,907,359 3,625,816 Total project expenditures by category 3,949,403 6,603,287 Excess of receipts over payments 1 70,383 36,919 The notes on pages 13 to 21 form an integral part of these financial statements. Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:099511-LR West Africa Agricultural Production Program(WAAPP-1C Liberia) Statement of Cash Receipts and Payments (by Components) For the year ended June 30, 2015 6 Note I June 30 June 30 2015 2014 Note US$ US$ Credit-PHRD 2,516,997 2,307,296 Grant-IDA 1,465,870 2,655,319 TOTAL FINANCING 2 3,982,867 4,962,615 Project expenditure: (by Component) Enabling condition for regional corporation & market integration 4.1 77,455 173,758 National center of specialization/strenghtening of research system 4.2 912,671 1,215,588 Support to demand-driven technology generation dissemination & adoption 4.3 2,157,487 4,443,687 Project management 4.4 801,790 770,255 3,949,403 6,603,288 Government funds - Total Project expenditures by Component 3,949,403 6,603,288 (shortfall)/excess of expenditure over receipts 33,464 (1,640,673) Fund balance: Begining of period 36,919 1,677,592 Closing balance 70,383 36,919 Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:099511-LR West Africa Agricultural Productivity Program(WAAPP-1C Liberia) Statement of Comparitive Budget and Actual For the year ended June 30, 2015 7 2014/2015 201412015 Budget Actual Variance Note US$ US$ US$ Project expenditure: (By Component of expenditures) Enabling conditions for sub- regional corporation & market integration Harmonizing national regulations at ECOWAS level 390000 375 389,625 Establishing national frame work for technology generation & decision 91,000 - 91,000 Knowledge management, information & communication 377.000 77,080 299,920 Total 4.1 858,000 77,455 780,545 National center of specializationistrengthening of research system Upgrading core facilities and equipment 785,000 224,930 560,070 Upgrading the capacity of researchers and development workers 1,050,000 687,741 362,259 Support to priority research programs 1,127181 - 1,127,181 Total 4.2 2,962,181 912,671 2,049,510 Support to demand-driven technology generation disemination & adoption Competitive agricultural research scheme 160,000 - 160,000 Support to technology transfer 975,000 604,312 370,689 Promotion of sustainable seed system 2.75195 1,553175 1,172,020 Total 4.3 3,860,195 2,157,487 1,702,708 Project management Project management and coordination 579,440 666,679 (87,239) Project monitoring and evaluation 65,000 120,803 (55,803) Procurement of audit services 16,000 14308 1,693 Total 4.4 660.440 801,790 (141,350) Total project expenditure 8,340,816 3,949,403 4,391,414 The notes on pages 13 to 21 form an integral part of these financial statements. Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:099511 -LR West Africa Agricultural Productivity Program(WAAPP-1 C Liberia) Statement of Special Account Activities For the year ended June 30, 2015 8 Account Nos: 0171014719056501 and 0051014719056501 Bank: Ecobank Liberia Limited Address: Randall & Ashmun Streets, Monrovia US$ Opening Balance 36,919 Add: Date of Receipt IDA Replenishments: 18/0712014 WAAPP/MOA/IDA/008/14 884,101 11/12/2014 WAAPP/MOAIDA/009/14 350,619 08/04/2015 WAAPP/MOA/IDA/010/15 231,150 1,465,870 PHRD relpenishment: 15/07/2014 WAAPP/MOA/TF/004/14 1,518,416 30/01/2015 WAAPP/MOA/JTFI002/13 483,007 08/04/2015 WAAPP/MOA/TF/003/14 515,574 2,516,997 Financing during the year 3,982,867 Total 4,019,786 Deduct: Payment from operating accounts 3,922,346 Bank charges 27,058 3,949,403 Closing balance as at June 30, 2015 (as per bank statement) 70,383 The notes on pages 13 to 21 form an integral part of these financial statements. Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:099511-LR West Africa Agricultural Productivity Program(WAAPP-1C Liberia) Statement of Special Account Reconciliation For the year ended June 30, 2015 9 Program titE West Africa Agricultural Productivity Program(WAAPP-1 C Liberia) IDA Credit and Grant Nos.: 48830-LR and 099511-LR June 30 2015 US$ IDA PHRD 1 Total advanced by World Bank 1,000,000 1,999,988 2 Less total amount recovered by World Bank - - 3 Equals present outstanding amount advanced To the Special Account(Number 1 Less Number 2) 1,000,000 1,999,988 4 Balance of Special Account per attached Bank Statement as of 30th June 2015 31079 72,394 5 Plus Balance of the Program account(s) Plus balance of sub-accounts Plus Cash on hand 1,000 - 6 Total of Bank balances,PA sub-account & Cash on hand balance(4+5) 4,079 72,394 7 Plus: Total amount withdrawn from the Special account/PA and not yet claimed =(3-(4+5+8+11)) 995,921 1,927,594 B Plus: amount claimed in previous applications not yet credited at June 30, 2015 of Bank statement and claimed after June 30, 2015 of Bank Statement Application No. Date US$ Amount Sub-total of previous applications not yet credited 9 Minus: Interest earned 10 Total advance accounted for (No. 4 through 9) 1,000,000 1,999,988 11 Explanation of any difference between the total appearing on line 3 and 10 Non-eligible amount to be refunded to Special Account 12 Date:.ItI h5 Signature: Henry H. Sele Project Accountant Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:099 West Africa Agricultural Productivity Program(WAAF Withdrawal Application Statement by Category of Expenditures For the year ended June 30, 2015 C d( Note 2 Cat. No WA No. WAAPP/MOAITF/004/14 WAAPP/MOA/IDA/008/14 WAAPPIMOA/DA/009/14 WAAPP/MOAITF/005/15 WAAPP/MOAITF/006/15 WAAPP/MOA/IDA/010/15 Total WA Pending for submission: WA No: Total Withdrawal applications are submitted for reimbursen Operating Account. Expenditures partially or totally should be reconciled with the Statement of Cash Reci Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:099511-LR West Africa Agricultural Productivity Program(WAAPP-IC Liberia) For the year ended June 30, 2015 11 5. Non-Current Assets Schedule Cat I Cat 2 Cat. 3 Cat 4 Infrasturcture Vehicles Equipment Furniture & fit Total June 30 June 30 June 30 June 30 June 30 2015 2015 2015 2015 2015 As at July 1, 2014 - 157,380 52,650 10,810 220,840 Additions - - 10,800 - 10,800 Disposals - - (77) (285) (362) As at June 30, 2015 - 157,380 63,373 10,525 231,278 As at June 30, 2014 - 157,380 52,650 10,810 218,090 Notes: The above assets are stated at cost for disclosure purposes only. The notes on pages 13 to 21 form an integral part of these financial statements. Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:099511 -LR West Africa Agricultural Productivity Program(WAAPP-1 C Liberia) Allocation and use of Funds For the year ended June 30, 2015 12 ALLOCATION AND USE OF FUNDS Allocated Disbursed Available Balance Equivalent Allocated Equivalent Allocated Equivalent Amount USD (or Amount USD (or Amount USD (or SDR otherwise) SDR otherwise) SDR otherwise) Category IDA Civil works 640,000 984,615 11,019 10,331 633,285 974,284 Goods,Consultant services, training & operational costs 3,260,000 5,015,385 3,565,494 5,485,737 (305,729) (470,352) 3,900,000 6,000,000 3,576,513 5,496,068 327,556 503,932 PHRD Civil works - 1,500,000 - 450,704 - 1,049,296 Goods,Consultant services, training & operational costs - 6,500,000 - 6,307,273 - 192,727 8,000,000 - 6,757,977 - 1,242,023 Government of Liberia - 600,000 - - - 600,000 Grand total 3,900,000 14,600,000 3,576,513 12,254,045 327,556 2,345,955 RECONCILIATION OF FUNDS DISBURSED BY IDA & PHRD AND FUNDS RECEIVED BY THE PROGRAM. 13 IDA Credit No.: 48830 - LR PHRD grant No.: 099511 - LR West Africa Agricultural Productivity Program (WAAPP-1 C Liberia) Project Management Unit (PMU) Notes to the Statement of Cash Receipts and Payments For the year ended June 30, 2015 1.0 Program Management Unit 1.1 General background of WAAPP 1.1.1 The West Africa Agricultural Programme (WAAPP-1C Liberia) is a two-phase, 10 year Adoptable Program, each of five years duration. The first phase, referred to as WAAPP IA involves three Countries - Ghana, Mali and Senegal. These Countries started implementing the WAAPP nearly five years ago. With the exception of Mali that experienced a period of civil unrest that caused the suspension of several development activities including the WAAPP in that Country, the other two Countries have completed their first phase and have begun the implementation of WAAPP- 2A, which is the remaining 5 years. The second group of countries known as WAAPP IB includes Burkina Faso, the Ivory Coast and Nigeria, while Benin, Gambia, Guinea, Liberia, Niger, Sierra Leone and Togo are in the WAAPP -IC group. The Program in the WAAPP-1 D Group of Countries, which include, Cape Verde and Guinea Bissau are still being processed, while Mauritania has been completed. The development objective of WAAPP is to generate and disseminate improved technologies in the participating Country's top priority commodity sub-sector that are aligned with regional priorities. The West and Central African Council for Agricultural Research and Development (WECARD/CORAF); main office located in Dakar, Senegal, is the sub-regional coordinating institution under the ECOWAS framework. 1.1.2 Upon the approval of the Programme by the World Bank in 2010, an interim team which comprised a Project Management Consultant and interim team leader, a Project Assistant and an Administrative Assistant, supervised by the Program Management Unit Director, was set up to begin the process of recruiting project staff in 2011. Subsequent to the completion of the team's mandated tasks, WAAPP Liberia began full swing on October 1, 2012; following the appointment of seven (7) of its key staff: National Project Coordinator, a Monitoring and Evaluation Officer, a Communication staff, Internal Auditor, Procurement Officer, Project Accountant and an Administrative Assistant. 1.2 Project sponsorship of WAAPP 1,2.1 The project is being financed by a loan from the World Bank and grant from Japan with a total budget of USD14,600,000 (Fourteen Million Six Hundred Thousand United States Dollars). The International Development Association (IDA) is providing USD6,000,000 (Six Million United States Dollars). Japan Policy and Human Resources Development Fund (PHRD) US$8,000,000 (Eight Million United States Dollars), and The Government of Liberia US$600,000 (Six Hundred Thousand United States Dollars) in kind. The beneficiaries include farmers, researchers, Universities, Ministry of Agriculture, Central Agriculture Research Institute, County Based Organizations (CBOs) and Farmer Based Organizations (FBOs). 14 IDA Credit No.: 48830 - LR PHRD grant No.: 099511 - LR West Africa Agricultural Productivity Program (WAAPP-1 C Liberia) Project Management Unit (PMU) Notes to the Statement of Cash Receipts and Payments For the year ended June 30, 2015 1.3 Project Description and objective 1.3.1 The goal of WAAPP-IC Liberia is to achieve self-sufficiency and export capacity of rice production whilst improving productivity in rice and cassava along their respective value chains. The development objective of WAAPP-IC Liberia is to improve the productivity of rice and cassava along their respective value chains in order to enhance Liberia's food self-sufficiency and regional competitiveness. Moreover, WAAPP-1C Liberia will contribute to rice and cassava productivity increase in the Mano River Union (MRU) Countries also through the value chain development approach. 1.3.2 The Programme has embarked on capacity building and believe that it is a fundamental part of the project. WAAPP -IC Liberia has thirty seven (37) Liberians in various Universities in East and West Africa pursuing their Masters and PHD degrees. Plans are on the way for local scholarships in Agriculture colleges in Liberia. For institutional capacity building, the project main focus is on the Central Agricultural Research Institute (CARl), located in Suakoko, Bong County. 1.3.3 The programme has adopted the Regional WAAPP approach which results in four components: (1) Establishing enabling conditions for sub-regional cooperation and market integration, (2) Establishing national centers of specializations, (3) Funding for demand-driven technology generation and dissemination and (4) Project coordination, Management monitoring and evaluation. 1.3.4 In Liberia, WAAPP's implementation is in eight (8) of the fifteen (15) Counties. Namely: Bomi, Bong, Gbarpolu, Grand Gedeh, Margibi, Maryland, River Gee and Sinoe Counties. 2.0 Significant accounting policies 2.1 Bases of accounting and reporting 2.1.1 The financial statements have been prepared on a Cash Basis under the historical cost convention, in accordance with International Public Sector Accounting (IPSAS). Cash Basis IPSAS recognizes transactions and other events only when cash is received or paid. 2.2 Currency of reporting 2.2.1 These financial statements are expressed in United States dollars. Cash and near cash assets as well as all liabilities if any, denominated in other currencies, are translated to United States dollars at the applicable year-end rates. Transactions occurring in other currencies during the year are brought into the books at the prevailing rates of exchange on the dates of the respective transactions. Gains or losses arising on foreign currency transactions are reflected in expenditures for the period in which they arise. 15 IDA Credit No.: 48830 - LR PHRD grant No.: 099511 - LR West Africa Agricultural Productivity Program (WAAPP-1 C Liberia) Project Management Unit (PMU) Notes to the Statement of Cash Receipts and Payments For the year ended June 30, 2015 2.3 Cash Cash comprise petty cash and cash in Bank. 2.4 Long term assets Long-term assets represent expenditures incurred in capital works and acquisition of property and equipment. Such assets are stated at cost for disclosure purposes only. 2.5 Grant Grant is recognized on cash basis and credited to the donor account when received. Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant NO.: 099511-LR West Africa Agricultural Productivity Program (WAAPP-1C Liberia) Notes to the Statement of Cash Receipts and Payments (by Category) For the year ended June 30, 2015 16 June 30 June 30 2015 2014 US$ US$ 3.1 Cash on hand and in bank Balances with local bank 69,383 35,919 Petty cash 1,000 1000 70,383 36,919 3.2 Income PHRD 2,516,997 2,307,296 IDA 1,465,870 2,655,319 3,982,867 4,962615 4 Expenditure by Category 4.1 Operational costs Salaries & incentives 275,610 191,494 Perdiem 9,335 39,305 Bank charges 27,059 33,601 Vehicle maintenance 55,609 63,185 Vehicle insurance 7,362 18,494 Salary of ICT Staff 33,495 16,500 Disposal on fixed assets 362 - Medical insurance 8,081 24,000 416,913 386,579 4.2 Training Support to seed cert. -training 87,300 166,995 Training Masters of Science- year 1 - 353,808 Training Masters of Science- year 2 521,902 - Training PhD -year 1 - 71,036 Training PhD -year 2 165,840 - Short term training- Upgrading researchers capacity - 54,521 Short term training- extension workers 67,251 455,066 lCT Short term training - 6,338 On farm trials-rice 60,000 63,500 On farm trials-cassava - 79,600 Post harvest trials-rice 152,356 68,725 Post harvest trials-cassava - 47,025 1,054,649 1,366,613 4.3 Workshops National steering Committee 927 1,580 Regional Steering Committee 18,919 26,879 Monitoring & evaluation 120,803 247,301 Seminars & meetings- regional 67,462 31,181 Start-up workshop -program launch - 4,664 Country innovation platform - 236.198 208,111 547,803 Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant NO.: 09951 1-LR West Africa Agricultural Productivity Program (WAAPP-1C Liberia) Notes to the Statement of Cash Receipts and Payments (by Category) For the year ended June 30, 2015 17 June 30 June 30 2015 2014 US$ US$ 4.4 Consultant services Financial audit- National 14,308 6,000 Consultancy fees 123,133 15,350 Short term techn. Asst.-AfricaRice - 44,800 Long term techn. Asst.-AfricaRice 154,012 Long term techn. Asst.-IITA 75,213 Short term training for farmers-multilateral - 145,200 137,,441 440,575 4.5 Civil works Planning rehibilation 210,251 26,002 Office rehabilitation and Storage - 20,026 Staff Quarter 14,679 189,874 224,930 235,902 4.6 Goods Vehicles - 168,790 Camera - - Computers & laptops 9,423 Printers 1,300 - Network equipment 7,470 Equipment 125,200 29,700 Office equipment & furnitures (285) 63,719 Seed treatment equipment - 6,304 Seed study system - - Support to seed unit- CARl 20,001 49,500 Support to NGO/FBO rice growers 917,353 1,321,789 Multiplication of cassava 287,596 790,585 Support to seed cert. -vehicles - 49,630 Promotion & sensitazation campaign - 71,692 Supply, preparation & implementation -seed policy 375 - Knowledge management & information act plan 134,183 71,760 Web based database 1,875 19,460 Vehicles maintenance 52,620 Supplies & maintenance 161,945 72,730 Assessment of policies and regulations Air Conditioners 2,750 Multiplication of rice 240,925 854,787 1,907,360 3,625,816 Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:09951 1-LR West Afric Agricultural Productivity Program(WAAPP-1C Liberia) Notes to the Statement of Cash Receipts and Payments(by Component) For the year ended June 30, 2015 18 June 30 June 30 2015 2014 US$ US$ 5 Expenditure by Component 5.1 Enabling condition for regional corporation and market integration Harmonizing national regulations at ECOWAS Level 375 30,000 Establishing National framework for technology generation and decision - - Knowledge management, information and communication 77,080 143,758 77,455 173,758 5.2 National center of specializationl strengthening of research system Upgrading core facilities and equipment 224,930 462,199 Upgrading the capacity of researchers and development workers 687,741 479,364 Support to priority research programs - 274,025 912,671 1,215,588 5.3 Support to demand -driven technology generation dissemination and adoption Project planning and monitoring - 240,862 Support to extension 292,013 523,796 Promotion of sustainable seed system 20,001 194,700 Seed multiplication-rice 1,158,278 2,176,577 Seed multiplication-cassava 287,596 790,585 Support to seed certificate Unit 87,300 216,625 Support to technology transfer 312,299 300,542 2,157,487 4,443,687 Ministry of Agriculture IDA Credit No.: 48830-LR and PIHRD Grant No.:099511-LR West Afric Agricultural Productivity Program(WAAPP-1C Liberia) Notes to the Statement of Cash Receipts and Payments(by Component) For the year ended June 30, 2015 19 June 30 June 30 2015 2014 US$ US$ 5.4 Project management Printers 1,300 Computers and laptops 9,423 Office furnitures (285) - National Steering Committee 927 1,580 Regional Steering Committee 18,919 26,879 Financial Audit National 14,308 6,000 Seminars and meetings-regional 67,462 31,181 Monitoring and evaluation 120,803 247,301 Salaries and incentives 275,610 191,494 Perdiem 9,335 35,710 Consultancy fees 123,133 15,350 Bank service charges 27,059 33,601 Vehicle maintenance 55,609 63,185 Supplies and maintenance 62,383 72,730 Vehicle insurance 7,362 18,494 Air conditioners - 2,750 Medical inssurance 8,081 - Disposal on fixed assets 362 - Vehicle rental - 24,000 801,790 770,255 Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:09951 1-LR West Africa Agricultural Productivity Program(WAAPP-1 C Liberia) Fixed Assets Summary For the year ended June 30. 2015 20 Quantity Acquisition Condi- Cost Total Description 2015 Date tion US$ Cost Note 5.1 Eguipment HP-Laptop 6 10/18/12 Good 740.00 4,440.00 Toshiba-Laptop 1 10/18/12 Good 740.00 740.00 Hard Drive 5 10/18/12 Good 38.57 192.85 HALER Ice Box 1 10/18/12 Good 220.00 220.00 HP-OfficeJet 4500 Printer (color) 1 10118/12 Good 280.00 280.00 HP-LaserJet 2055DN Printer 1 10/18/12 Good 625.00 625.00 Dell Optiplex 390 & Desktop CPU 7 10/18/12 Good 885.00 6,195.00 Canon IR2420 Photocopier 1 10/18/12 Good 1,240.00 1,240.00 HP color LaserJet Pro 200 MFP 276 2 10/18/12 Good 1,675.00 3,350.00 HP LaserJet 2035 Black & White Printer 3 10118/12 Good 975.00 2,925.00 HP ScanJet G24/0 FlatBeb Scanner 1 10/18/12 Good 195.00 195.00 Epson Projector & Screen 180CM x180CM 1 10/18/12 Good 1,737.00 1,737.00 Paper Shredder 125 3 10/18/12 Good 375.00 1,125.00 Light Wave UPS, 1000 WATTS, BackUP 7 10/18/12 Good 850.00 5,950.00 LapTop 1 4/19/13 Good 850.00 850.00 Canon EOS 6D Camera & Accessories 1 4/30/13 Good 19,758.00 19,758.00 9000BTU Air Conditioners 5 09112/13 Good 550.00 2,750.00 HP Laptop 15.6" Probook 4 22/07/14 New 1,900.00 7,600.00 HP LaserJet Pro 400 2 22/07/14 New 650.00 1,300.00 Dell Latitude Laptop 1 22/07/ 14 New 1,900.00 1,900.00 Sub Total 63,372.85 Furniture Standard Visitor Chair 6 10/18/12 Good 45.00 270,00 White Board 90 CM x9OCM 7 10/18/12 Good 175.00 1,225.00 Bulletin Board 90CM x90CM 1 10/18/12 Good 75.00 75.00 Conference Table 1 10/18/12 Good 375.00 375.00 4-Drawer Filing Cabinet 7 10/18/12 Good 170.00 1,190.00 Steel Cupboard 5 10/18/12 Good 170.00 850.00 Cash Box 2 10/18/12 Good 35.00 70.00 Office Safe 1 01/08/2013 Good 350.00 350.00 Office Desk NED-GE-160CM, LShape with Drawers 6 03/08/2013 Good 495.00 2,970.00 Semi Executive Chair 5 03108/2013 Good 195.00 975.00 Standard Visitor Chair 10 03/08/2013 Good 45.00 450.00 Executive Desk NHD-1 200, L-Shape with Drawers 1 03/08/2013 Good 1,450.00 1,450.00 Executive Chair Hard Back 1 4/19/2013 Good 275.00 275.00 Sub Total 10,525.00 Vehicle Toyota Land Cruise Hard Top Jeep 1 12/27/2012 Good 51,084.10 51,084.10 Toyota Hilux Pick-Up 3 12/27/2012 Good 35,431.97 106,295.91 Sub Total 157,380.01 Total 231,277.86 PROJECT INSPECTION REPORT IDA Credit No.: 48830- LR PHRD grant No.:099511- LR West Africa Agricultural Productivity Program (WAAPP 1-C Liberia) Project Management Unit (PMU) 21 Notes to the Statement of Cash Receipts and Payments For the year ended June 30, 2015 6.0 Project inspection 6.1 We inspected a large cassava farm in Senjeh District, Bomi County, situated on 10 hectres of land. The planting at this site was done using the improved technology (mounts and ridges). The farm which was seen to have past harvest time, we understand has not been harvested because it will not gain its value chain. The cassava when harvested should be processed as gari; while the cuttings distributed to other institutions and farmers. The platform along with some farmers complained that there is only one mill in the County. 6.2 A second cassava farm also situated on 10 hectres of land was inspected in Banana farm, Senjeh District, Bomi County. The improved technology method was also used at this farm. We understand that seven (7) varieties of cassava was planted on this farm. Similarly, this farm needs to be harvested immediately, but we were told then, that the farmers were awaiting WAAPP. 6.3 A third cassava farm in Banana farm, Bomi, situated on 1 hectre of land was also inspected. We were told that the cassava farm is a demonstration site and the cuttings were provided by CARI. We were again told that the cassava is bought directly from farmers for value chain purposes and processed and packaged as gari. 6.4 We visited yet another cassava farm situated on one hectre of land in Dawein, Bong County. This too needs to be harvested immediately. Group members expressed the need for a milling machine to enable them process and produce gari; as the cassava is in abundance on the market therefore they will not realize much. The members also explained that they were awaiting WAAPP before the harvest begins. 6.5 Another cassava farm situated on one hectre of land in Weasua was visited. This cassava farm is also ready for harvesting. The technician explained that after harvesting they will get a yield of ten thousand (10,000) cuttings which will be used for replanting. 6.6 We visited a Processing plant in Bomi and inspected the final processed product (gari) ready for the market. It is sad that the plant has only one milling machine, one press and two parching pans, one of which is currently not operational. 6.7 Our next visit was to Gbarnga, Bong County, In Gbarnga, we inspected a rice experimental site situated on seventy (70) plots, done by CARl Africa Rice Outreach which is responsible for all rice grown in Liberia but with focus primarily on research at CARI. We were told that two types of rice: arica 12, which is the advanced variety rice for Africa and neirica 19, the new rice for Africa were planted in trial fields and fertilized with either chicken, cow or goat manue; while a number of the plots were fertilized with a combination of the three. Although the plots were all planted at the IDA Credit No.: 48830- LR PHRD grant No.: 099511 - LR West Africa Agricultural Productivity Program (WAAPP 1 -C Liberia) Project Management Unit (PMU) 22 Notes to the Statement of Cash Receipts and Payments For the year ended June 30, 2015 same time, as we were told, we observed during our inspection that some plots had performed so much better than others. According to the Programme Director, many of the farmers can not afford regular fertilizer, therefore whichever of the manue would yield the best result from the experiment, whether standing alone, or in combination with another and yet with minimum environmental effect will be recommended to farmers. 6.8 In Bong County, we visited a second rice farm situated on nearly four hectres of low land developed into plots. Various materials, such as cattle droppings, nitrogen, phosphorus, and potassium are being tested with the Suakoko 8 rice which is one of the long duration varieties of rice grown by Africa Rice. The neirica 19 and arica 12 are crossed with suakoko 8 for testing purposes to see which better withstands iron toxicity and yet have suakoko breed for higher yield. We observed that the iron toxicity, a factor which we understand affects low land rice and hinders performance, is on the high side at this location. The Programme Director also explained that the key consideration of Africa Rice when growing rice on low land are: water management, land management and nutrients. We did see a dam with running water into the farm at that location. 6.9 We finally visited a third trial rice farm in Song County, situated on one (1) hectre of upland. A local variety rice, Lac 23, nerica M and 14 had been planted on this farm. The Programme Director explained that the researchers have been working on this in response to the threat of the climate change; having in mind that upland rice forms yield far lower than those in the lowland. We understand that the rice on this farm takes about five (5) months to be ready for harvest. 6.10 The field visit continued as we covered three additional Counties which include: Sinoe, River Gee, and Grand Gedeh Counties. We visited Shadee Town in Jarzon District, Sinoe County on the 7h of December 2015; a community where WAAPP sponsored a 50 Hectre up-land rice farm. From the look of it, we were convinced of the reported size of the farm evidenced by the quantity of rice visible in the warehouse. We understand from the implementing partners, CAP that, the warehouse holds 6000 bunches of rice of 4kg, each. We therefore were able to verify 24000 metric tons of seed rice in that warehouse. The Executive Director for CAP explained to us how the system works. He told us that though he is unable to communicate to us clearly in term, the major areas of expenditure as per their report, he indicated that the following areas were cardinal: Land acquisition, Land preparation, employee's salaries (permanent, contractors), transportation, materials, and the establishment of five FBOs (Farmers Based Organizations) in Since County. IDA Credit No.: 48830- LR PHRD grant No.: 099511 - LR West Africa Agricultural Productivity Program (WAAPP 1 -C Liberia) Project Management Unit (PMU) 23 Notes to the Statement of Cash Receipts and Payments For the year ended June 30, 2015 6.11 We inspected two Rice Mills and two SAPY45 destoners in Sinoe County. We understand that one of each of these equipment is in Shadee Town while the other set is in Greenville City. According to the County Agriculture Coordinator (CAC) and representative of the Agency for Economic Development and Empowerment (AEDE) in Sinoe County, the Rice Mills are still in the custody of AEDE and have not been installed nor officially turned over to the Communities as anticipated. No explanation were provided. 6.12 We then visited River Gee County and spoke with WAAPP representative in that County. According to him, River Gee County has ten (10) Rice Mills in ten Communities. We however were able to visit six of the ten Communities and inspected the Mills, at those locations. Like the ones in Bong County, the mills in River Gee have also not been installed. Efforts to ascertain reasons for the delay were to no avail as we were unable to talk with the representative of Oxfam, WAAPP's implementing partner in that County. Except for Kanweiken, Gbepo District in River Gee County, where the largest Mill is installed and operational, though temporarily shut down, according to the assistant operator, the story of rice Mills not being installed was the same in all of the communities (Tuobo Gbaweleken, Wessitoken, Geeken, Jarkaken and Suagborken) that we visited. 6.13 We finally visited ZAI Town in Grand Gedeh County On the 10th of December 2015, where the Head office of WADE is located. WADE is WAAPP's implementing partner in Grand Gedeh County. We talked to the farm Manager who told us that the preparation of designated hectres of swamp land intended for the project was not complete, because the destoners had not completed their work of destoning. 6.14 Taken together, the overall mission for assessing the Program implementation in the Southern Region of Liberia, where significant expenditure had been made was largely unrealized due to inaccessible roads conditions.