r F r r r F r MAINYOITO PASTORALIST INTEGRATED r r Dr r r DEVELOPMENT ORGANIZATIONr (MPIDO) r r n r r r r r r r r PROJECT NAME: r 'Pan-African Forest Dependent Indigenous Peoples Forest r F r Carbon Partnership Facility Capacity Building Programme r r-on REDD+'r r r r r r r F r r r FAUDIT REPORT FOR THE PERIOD r F r 1st January 2018 to 31st December 2018 r r r r ri r r F r Prepared by: r Matengo & Associates r r Certified Public Accountants (K) r r i Financial & Management Consultants r r P. 0 Box 67603-00200 F Nairobi Kenya r r Tel +254 20 2373661/020-2420016 F r r r r r r r r r r Email: info@matengo-associates.com Website: www.matengo-associates.co.ke Mainyoito Pastoralist Integrated Development Organization-MPIDO Pan-African Forest Dependent Indigenous Peoples Forest Carbon Partnership Facility Capacity Building Progranme on REDD plus Project Audit report for the period 1st January 2018 to 31st December 2018 TABLE OF CONTENTS Particulars Page Project Information 1-6 Statement of Management Responsibilities 7 Report of the Independent Auditors 8-10 Fund Accountability Statement 11 Statement of Financial Position 12 Notes to the Financial Statements 13-18 Mainyoito Pastoralist Integrated Development Organization-MPIDO Pan-African Forest Dependent Indigenous Peoples Forest Carbon Partnership Facility Capacity Building Programme on REDD plus Project Audit report for the period 1st January 2018 to 31st December 2018 PROJECT INFORMATION Board Members Mr. John K. Ole Kintalel Chairman Mr. Joseph Ole Simel Secretary/ Executive Director Mrs. Mary Parakuo :Treasurer Mr. Nelson Koyiet : Member Mrs. Elizabeth Kiok Member Mr. F.liud Neiliang . Member Mr. Prof. John Galaty Member Registered Office Mainyoito Pastoralist Integrated Development Organization, Marist International College Rd, off Lang'ata Rd, P.O.Box 226, Kiserian. Principle Bankers Standard Chartered Bank of Kenya Moi Avenue Branch P.0 Box 30003 - 00100 Nairobi, Kenya. Donor World Bank Project Auditors Matengo & Associates, CPA (K) Financial & Management Consultants Wood Avenue, Lenana Road Kilimani P.0 Box 67603 Nairobi, Kenya F'-mail: info@matengo-associates.com Mainyoito Pastoralist Integrated Development Organization-MPIDO Pan-African Forest Dependent Indigenous Peoples Forest Carbon Partnership Facility Capacity Building Programme on REDD plus Project Audit report for the period 1st January 2018 to 31st December 2018 1.0 INTRODUCTION The Forest Carbon Partnership Facility (FCPF) was launched in 2007 as a result of strong interest of developing countries in ROD, and a clear demand from both industrialized and developing country governments for a mechanism that would help forested countries reduce emissions from deforestation and forest degradation and conduct demonstration activities to show how REDD could be implemented. The Facility has since become a global partnership of governments, businesses, civil society and indigenous peoples (IPs), with its main focus being laying the ground for future REIDD+ activities, and piloting performance-based payment systems. A series of regional dialogues between the FCPF and IP' representatives that have taken place since the beginning of the FCPF resulted in a request to support forest-dependent IPs in building their capacity to engage in REDD+ activities at the national and regional levels. While capacity needs vary between countries and communities, a number of common priority areas have emerged. Based on an open call for proposals and an agreed set of criteria, six regional Recipient organizations were selected with each organization being responsible for selecting and supporting small capacity building projects within their regions and targeted communities. MPIDO was selected to implement the project in respect to the Pan-African Forest-Dependent Indigenous Peoples FCPF Capacity Building Program on Redd+ project for the African region. MPIDO is a registered Non-Governmental Organization with a mandate to address social, economic, cultural, and Human Rights of indigenous peoples. It envisions a just and equitable society that recognize, respect and upholds human rights and the fundamental freedom of indigenous peoples'. MPIDO operates and carries out its activities at the community, national, Regional and Global Levels. 2 1.2 Audit Objectives The objective of the audit is to express an opinion on whether the project financial reports are fairly stated and that the expenditure incurred is accurate and eligible. The audit intended to confirm whether the objectives of the projects were realized, by determining the following processes: Compliance to the contract requirements and that expenditure incurred is applied solely for the achievement of the project objectives. Ascertain that the funds have been accounted for in accordance with the auditing standard 800- Auditors Report on Special Purpose Audit Engagements, Confirm that the funds have been accounted for in accordance with the generally accepted accounting principles. Ensure that the funds have been used in accordance with the application and letter of allocation. 1.3 Project Fund Status The Projects' income in the period consists of grants from World Bank to the best of our knowledge and based on the confirmation from management, no income related to the projects has been left out of the Fund Accountability Statements has the total income received was utilized for the Project Activities. 1.4 Audit Scope The audit covers all financial aspects of the project for the period 1st January 2018 to 31st December 2018. We carried out our examinations on test basis of evidence relevant to the amounts and disclosures in the project financial statement and records as well as other project information. The audit confirmed the following during the audit: * All funds disbursed under the Project are eligible, have been used, accounted for and classified in accordance with the relevant Loan/Grant agreements and all the disbursements made on behalf of the project are in accordance with the World bank disbursement guidelines; 3 * The PFS are prepared in accordance with the International Financial Reporting Standards, under the cash basis of accounting and give a true and fair view of the financial operations of the project within the year. Any material deviations from those standards and the impact of such departures on the project financial statements as presented would be stated; * An assessment of the effectiveness of the internal controls over financial reporting involved in the preparation of replenishments, direct payments, payments through special commitments, and reimbursements i.e. expenditures reimbursed on the basis of Statements of Expenditures can be relied upon to support the related withdrawals; * Goods and services financed have been procured in accordance with World Bank Procurement Guidelines updated in May 2004 and October 2006; * All necessary copy of supporting documents, records, and accounts have been kept in respect of all projects. Clear linkages should exist between the books of account and the Project Financial Statements (PFS) presented to the Bank; * Where Special/iDesignated Accounts have been used, they have been maintained in accordance with the provisions of the relevant Loan/ Grant agreements; * Project expenditures as reported by the Governing Body are reconciled with the amounts withdrawn from the Special/ Designated Account and the amounts deposited to the Special/ Designated account are reconciled with the amounts disbursed from the Loan/ Grant agreements. * Eligibility of expenditures claimed under Statement of Expenditures submitted to the World Bank for replenishment. This is in addition to substantiation of these expenditures; * An assessment of project implementation and whether financial and physical progress is consistent during the project period. The monitoring of the expenditures in relation to physical progress is validating that physical progress and disbursements are under proper financial control 4 Mainyoito Pastoralist Integrated Development Organization-MPIDO Pan-African Forest Dependent Indigenous Peoples Forest Carbon Partnership Facility Capacity Building Programme on REDD plus Project Audit report for the period 1st January 2018 to 31st December 2018 Audit Scope (Contd.) * Ensure that the fixed assets financed by the project are purchased in accordance with contracts and payment documents, are used for the purpose for which they were acquired and are physically existent; * Verify that checks are signed by those authorized by management and negotiated by the intended payee under a specific contract and as required under the terms of the Loan/Grant agreements; 1.5 Audit Coverage Based on our control and risk assessment, we selected and audited 100% of total expenditure in the Fund Accountability Statements for the financial period under audit. 1.6 Cash and Cash Equivalent We did not perform any surprise cash count during the audit assignment as our appointment was after the project period. The funds received for the projects were banked in separate accounts as detailed in the grant agreement. Our checks did not reveal any unauthorized movements in the bank balances. No interest was charged on the funds. 1.7 Cash and Cash Equivalent (Contd.) We checked that no interest was accrued in the period as regards bank balances. Consequently, no such interest income has been booked as income in the Fund Accountability Statements. 1.8 Laws, Regulations and Fraud considerations. During our audit, we did not become aware of any matters indicating or giving rise to suspicion of fraudulent actions materially affecting the Project Funds and any acts or omissions affecting the projects, its participants or employees, which would give reason to believe that members of the project management may be liable in damages or incur criminal liability. 5 Mainyoito Pastoralist Integrated Development Organization-MPI)O Pan-African Forest I)ependent Indigenous Peoples Forest Carbon Partnership Facility Capacity Building Programme on REDD plus Project Audit report for the period June 1st January 2018 to 31st December 2018 1.9 Sub Grantee Capacity Building Arising from our observation as we carried out the audit, the sub grantees capacity to prepare accurate and reliable financial statements is not robust; the regional recipient organization should therefore organize for the strengthening of the sub grantees abilities in order to enhance their reporting. There is a need for providing them with the necessary skills, knowledge and resources to attain this objective. 2.0 Other Information We confirm that, except for the matters noted above: (i) We complied with generally accepted qualification and independence requirements for purposes of the audit; (ii) That we have received all information requested and considered necessary to perform the audit; (iii) That we consider the Financial Statements to be based on correct book-keeping and accounting practices. 6 - -_ _ -_ _ __ _ -_------------- Mainyoito Pastoralist Integrated Development Organization-MPIDO Pan-African Forest Dependent Indigenous Peoples Forest Carbon Partnership Facility Capacity Building Programme on REDI) plus Project Audit report for the period 1st January 2018 to 31st December 2018 STATEMENT OF MANAGEMENT'S RESPONSIBILITIES The management has the responsibility to prepare Fund Accountability Statements which give a true and fair view of the state of affairs of the projects as at the end of the financial period. They are also required to ensure that the programme keeps proper accounting records which disclose, with reasonable accuracy, the financial position of the project. The management is also responsible for safeguarding the assets of the programme. The management certifies that to the best of their knowledge and belief, the information furnished to the auditors for the purpose of the audit was correct and complete in all respects, and in their opinion the statement gives a true and fair view of the state of the financial affairs of the programme. The management further accepts the general responsibility for the maintenance of accounting records, which may be relied upon in preparation of Fund Accountability Statements, as well as adequate systems of internal control. pproved by the mana g eent and signed on its behalf by: I c tive Director Chairman of the Boar of Directors D ate: Qa..... ......................... D ate: .................................. 7 Lenana Road - Wood Avenue Junction Gate 51, Apartment B6 P0 Box 67603 - 00200 Nairobi, Kenya i MATENGO G ASSOCIATES Tel:'l2 " 2 0NoK Financial & Management Consultants Email: matengo@bidii.com info@matengo-associates.com Website: www.matengo-associates.co.ke REPORT OF THE INDEPENDENT AUDITORS Opinion We have audited the accompanying Fund Accountability Statement for the period ended 31st December 2018 set out on page 8, implemented by Mainyoito Pastoralist Integrated Dev)elopment Organization-MPIDO - in accordance with the accounting policies described on page 10. The statement has been prepared by management of Mainyoito Pastoralist Integrated Developmenc Organization based on the provisions of the grant letters between Mainyoito Pastoralist Integrated Development Organization and World Bank. In our opinion, the accompanying Fund Accountability Statement present fairly, in all material respects, the grant revenues and allowable expenses of the project activities for the period ended 31st December 2018. Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Fund Accountability Statement section of our report. We are independent of the Organization in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) together with the ethical requirements that are relevant to our audit of the Fund Accountability Statement in Kenya and we have fulfilled our other ethical responsibilities in accordance with these requirements and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Other Information Mainyoito Pastoralist Integrated Development Organization Management is responsible foi the preparation and fair presentation of these fund accountability statements. Our opinion on the Fund Accountability Statement does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the Fund Accountability Statement, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the Fund Accountability Statement or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of tlus other information; we are required to report that fact. We have nothing to report in this regard. PIN No. A00110525611 Services: Auditing, Taxation, Training & General Consultancy VAT No. 0113047B Responsibilities of Management and those Charged with Governance for the Fund Accountability Statement The Management is responsible for the preparation and fair presentation of the Fund Accountability Statement in accordance with IFRSs, and for such internal control as the Managements determine is necessary to enable the preparation of Fund Accountability Statement that are free from material misstatement, whether due to fraud or error. Auditor's Responsibilities for the Audit of the Fund Accountability Statement Our objectives are to obtain reasonable assurance about whether the consolidated Fund Accountability Statement as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Fund Accountability Statement. As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the Fund Accountability Statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Organizations internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Management. * Conclude on the appropriateness of the Managements use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Organizations ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Fund Accountability Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. H [owever, future events or conditions may cause the Organization to cease to continue as a going concern. * Evaluate the overall presentation, structure and content of the Fund Accountability Statement, including the disclosures, and whether the Fund Accountability 9 Statement represent the underlying transactions and events in a manner that achieves fair presentation. Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Organization to express an opinion on the Fund Accountability Statement. We are responsible, for the direction, supervision and performance of the Organizations audit. We remain solely responsible for our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. Basis of Accounting and Restriction on Distribution and Use Without modifying our opinion, we draw your attention to the significant accounting policies which describe the basis of accounting. It is common practice that the Fund Accountability Statement is prepared on the basis of cash receipts and payments. By using this practice, income will be included when received rather than when earned and expenditures will be included when paid rather than when incurred. As a result, the statement may not be suitable for another purpose. This report is solely intended for the information and use of Mainyoito Pastoralist Integrated Development Organization and World Bank. The engagement partner responsible for the audit resulting in this independent auditor's report is CPA Meshack Matengo P[/ No. 2061 CERTIIE) PUBLI /CACCOUNTANTS NAIROBI 2019 Date 1 0 Mainyoito Pastoralist Integrated Development Organization-MPIDO Pan-African Forest Dependent Indigenous Peoples Forest Carbon Partnership Facility Capacity Building Programme on REDD plus Project Audit report for the period 1st January 2018 to 31st December 2018 Fund Accountability Statement for the period ended 31st December 2018 TOTAL BUDGET ACTUAL AVAILABLE 2018-2019 2018 FOR 2019 USI) USI) USI) Incomes Balance brought forward 379,949 223,450 156,499 Grant Income 2 541,187 333,214 207,973 Other Income - 904 (904) Total 921,136 557,568 363,568 Less: Expenditure National Capacity Building and Awareness Raising Implementation ofcapacity building and awareness raising activities 3(a) 539,541 258,980 280,561 Support and enpowernient of IP organizations and networks 3(b) 89,562 35,365 54,197 Subtotal 629,103 294,345 334,758 Regional Exchange and Sharing of Lessons Learned Regional learning and exchange 4(a) 166,343 73,284 93,059 Dissemination of knowledge products and lessons learned 4(b) 35,120 7,251 27,869 Subtotal 201,463 80,535 120,928 Management, M&E and Reporting 5 90,570 43,338 47,232 Subtotal 90,570 43,338 47,232 Total 921,136 418,217 502,919 Net Fund balance for the period 139,351 T e F nd A ountab ity St tement was approved by the following: Ex c ive Director Chai he Board of Djirectors Ijate: F untab ternen1 .... ..... Mainyoito Pastoralist Integrated Development Organization-MPIDO Pan-African Forest Dependent Indigenous Peoples Forest Carbon Partnership Facility Capacity Building Programme on REDD plus Project Audit report for the period 1st January 2018 to 31st December 2018 Statement of Financial Position as at 31st December 2018 2018 2017 Assets Notes USD USI) Receivables 6 78,856 154,427 Cash at Bank 7 70,995 76,523 Total Assets 149,851 230,950 Equity and Liability Equity Fund Balance 139,351 223,450 Total Equity 139,351 223,450 Liabilities Payables 10,500 7,500 Total Equity and Liabilities 149,851 230,950 Th St eme t of Finan a )sition was approved by the following: Exec ti Director Chairman of the Board of Directors D ate:.. D ate: ........ ...... 12 Mainyoito Pastoralist Integrated Development Organization-MPIDO Pan-African Forest Dependent Indigenous Peoples Forest Carbon Partnership Facility Capacity Building Programme on REDD plus Project Audit report for the period 1st January 2018 to 31st December 2018 Notes to the Financial Statements 1. ACCOUNTING POLICIES The fund Accountability Statements are prepared in accordance with Generally Accepted Accounting Principles adjusted to the provisions of the grant agreement and the principal accounting policies set out below. a) Basis of Accounting The fund accountability statement has been prepared on a cash basis of accounting which recognizes revenue when cash is received and expenses when cash is paid. b) Revenue Recognition Income represents grants received during the period. Grants from donors are accounted for when received. c) Funding The total grant received from the donor by Mainyoito Pastoralist Integrated Development Organisation during the period was USD 333,214. Date Amount (USD) 31.3.2018 72,107 20.6.2018 18,337 20.6.2018 45,880 16.8.2018 19,974 11.10.2018 31,853 11.10.2018 31,358 30.11.2018 88,748 28.12.2018 24,957 333,214 d) Currency The Fund Accountability Statement has been presented in USD. The fund was spent in both USD and Kenya Shillings. For Kenya Shillings, a spot rate has been used for translation. 13 Mainyoito Pastora list Integraled Development Organization-MPIDO Pan-African Forest Dependent Indigenous Peoples Forest Carbon Partnership Facility Capacity Building Progranune on REDD plus Project Audit report for the period lst January 2018 to 31st December 2018 Notes to the Financial Statements TOTAL ACTUAL ACTUAL AVAILABLE BUDGET 2017 2018 FOR 2019 USD USD USD USD 2 Incomes Balance brought forward - 223,450 (223,450) Grant Income 1,315,770 618,084 333,214 364,472 Refund Income 904 (904) 1,315,770 618,084 557,568 140,118 National Capacity Building and Awareness Raising 3 Implenientation of capacity building and awareness raising activities Sub grants 650,000 151,055 240,266 258,679 Review existing learning materials and Development of new materials(case studies, reports, learning materials) 25,000 8,170 16,690 140 Baseline survey 'TAC_expenses(_losting and honorarium) 15,000 11,234 3,766 Implementation support missions 20,000 - 2,024 17,976 SubTotal_ 710,000 170,459 258,980 280,561 3(b) Support and einpowerment of 11P organizations and networks French liaison 19,200 2,400 4,703 12,097 Gender specialist 14,400 10,837 2,623 940 Communication and knowledge Management Officer 28,800 22,358 8,712 (2,270) Supervision of sub grants through field trips and grievance redress Mechanism 26,982 16,225 9,217 1,540 Country context knowledge products 10,000 - - 10,000 Consultancy-Knowledge Management M and E, Gender and procurernent 42,000 - 10,1,11 31,889 Sub Total 141,382 51,820 35,365 54,197 Total ____851,382 222,279 294,345 334,758 14 Mainyoito Pastoralist Integrated I)evelopment Organization-MPIDO Pan-African Forest Dependent Indigenous leoples Forest Carbon Partnership Facility Capacity Building Programme on REDD plus Project Audit report for the period ist Janiary 2018 to 31st I)ecember 2018 Notes to the Financial Statements (Contd.) TOTAL ACTUAL ACTUAL AVAILABLE BUDGET 2017 2018 FOR 2019 USD USD USD USI) Regional Exchange and Sharing of Lessons Learned 4(a) Regional learning and exchange Regional Inception workshop 60,000 60,151 (151) South-South Exchanges 24,000 29,106 (5,106) Regional Completion Workshop 90,000 - 49,554 40,446 Executive Director 40% 21,600 - 7,137 14,463 Regional Exchange workshop during the Conference on Climate Change and Development in Africa(CCCDA-VII) 16,000 16,593 (593) Regional Exchange Workshop with gender side event 29,000 - - 29,000 Regional workshop 15,000 - 15,000 Sub Total 255,600 89,257 73,284 93,059 4 b Dissemination of knowedge products and lessons learned Dissemination of new and existing products 5,255 - 5,255 _Non electronic communication 8,000 3,176 5,431 (607) Regional Knowiedge products 8,000 - 1,820 6,180 Design, publication, printing and dissemination of knowIedge products 17,041 - - 17,041 Sub Total 38,296 3,176 7,251 27,869 Total 293,896 92,433 80,535 120,928 15 Mainyoito Pastora list Integrated Development Organization-MPIIDO Pan-African Forest Dependent Indigenous Peoples Forest Carbon Partnership Facility Capacity Building Programme on RED)) plus Project Audit report for the period 1st January 2018 to 31st December 2018 Notes to the Financial Statements (Contd.) TOTAL ACTUAL ACTUAL AVAILABLE BUDGET 2017 2018 FOR 2019 USD USD USD USD 5 Component 3: Management, M&E and Reporting Project Coordinator (100%) 60,600 25,797 13,881 20,922 FM Officer (60%) 16,800 13,033 3,757 10 Executive D)irector(40%) 16,800 13,022 _3,768 10 Procurement Officer (50%) 12,600 13,022 - (422) External auditor 15,492 7,500 7,500 492 Office materials and supplies 5,600 311 3,330 1,959 Office space and telephone 6,000 5,565 436 (1) Vehicle expenses, mcluding fuel 2,400 1,672 725 3 Office expenses 9,000 - 1,567 7,433 FM Officer (80%) 25,200 - 8,374 16,826 Iotal 170,492 79,922 43,338 47,232 GRANDT OTAL 1,315,770 394,634 418,217 502,919 16 Mainyoito Pastoralist Integrated Development Organization-MPII)O Pan-African Forest Dependent Indigenous Peoples Forest Carbon Partnership Facility Capacity Building Programme on REDD plus Project Audit report for the period Ist January 2018 to 31st December 2018 Notes to the Financial Statements (Contd.) 2018 Disbursements (Receivables) Amount Amount Amount Unaccounted Disbursed Accounted Unaccounted 6(a) Receivables-2018 for 2018 for for USD USD USD USD Wise Administration of Terrestrial Environment and Resources - 25,000 - 25,000 Pro-Biodiversity Conservationists in __Uganda 25,000 - 25,000 Initiative for Living Community Action 3,467 2,500 5,967 - Forum Des Femrnmes AutochLhones du Cameroun - - Association Debout Femme Autochthones du Congo 3,799 - - 3,799 Community Development Initiative- Liberia - - The Network of Indigenous Peoples and Local Populations for the Sustainable Management of the [orest Ecosystems in Central Africa 30,000 20,000 50,000 - SAW,A Sudan for Development 100 24,957 - 25,057 Total 37,366 97,457 55,967 78,856 17 Mainyoito Pastoralist Integrated Development Organization-MPIDO Pan-African Forest Dependent Indigenous Peoples Forest Carbon Partnership Facility Capacity Building Programme on REDD plus Project Audit report for the period lst January 2018 to 3lst December 2018 Notes to the Financial Statements (Contd.) 2017 Disbursements (Receivables) Amount Amount )isbursed )isbursed Accounted Unaccounted 6(b) Receivables 2017 2018 for for USD USD USD USD Wise Administration of Terrestrial Environment and Resources 44,384 2,336 46,720 Pro-Biodiversity Conservationists in _ Uganda 46,170 2,430 48,600 Initiative for Living Community Action 47,500 - 44,033 3,467 Forum Des Femmes Autochthones du Carneroun 47,467 2,498 49,965 - Association Debout Femme Autochthones du Congo 30,000 20,000 46,201 3,799 Community Development [nitiative- Liberia 30,000 20,000 50,000 - The Network of Indigenous Peoples and Local Populations for the Sustainable Management of the Forest Ecosystens in Central Africa 30,000 - - 30,000 SAWA Sudan for Development 29,961 19,974 49,835 100 Total 305,482 67,238 335,354 37,366 2018 2017 7 Cash and Cash Equivalents USD USD Standard Chartered Bank (USD) 63,806 74,124 Standard Chartered Bank (KSI 1) 7,172 2,259 Cash at land__~_~_ 17 137 70,995 76,520 18