Government of Sierra Leone Ministry of Mines and Mineral Resources The Extractive Industries Technical Assistance Project 2 IDA Project Preparation Advance No. V0670 and Grant No. D268-SL Financial Statements for the six months period ended 31 December 2018 This report contains 28 pages Appendices 12 pages Ref I00/vjk/bow Government of Sierra Leone Ministry of Mines and Mineral Resources Extractive Industries Technical Assistance Project 2 IDA Project Preparation Advance No. V0670 and Grant No. D268-SL Financial statements for the six months period ended 31 December 2018 Content Page General information 1 Background information on the project 2 Management's responsibility statement 3 Independent auditor's report 4-6 Statement of resources and expenditure (US Dollars Account) 7 - 8 Statement of resources and expenditure (SL Leones Account) 9 - 10 Consolidated statement of resources and expenditure 11 -12 Statement of income and expenditure 13 Statement of financial position 14 Statement of cash flows 15 Notes to the financial statements 16-26 Report of the Auditors on the IDA Project Preparatory Advance No. V0670 and Grant No. D268-SL Special Account Statement - US Dollar Account Number: 0030014592030109 27 Project account statement 28 Appendix - fixed assets under the project 29 - 41 Government of Sierra Leone Ministry of Mines and Mineral Resources Extractive Industries Technical Assistance Project 2 IDA Project Preparation Advance No. VO670 and Grant No. D268-SL Financial statements for the six months period ended 31 December 2018 General information Office 5th Floor Youyi Building Freetown Sierra Leone Permanent Secretary Mr. Brima Sowa Project Coordinator Mr. Mustapha S. Gibril Financial Management Specialist Mr. Abdul G. Munu Bankers : Sierra Leone Commercial Bank Siaka Stevens Street Freetown Auditors : Baker Tilly Sierra Leone Chartered Accountants Baker Tilly House 37 Siaka Stevens Street PO Box 100 Freetown Government of Sierra Leone Ministry of Mines and Mineral Resources Extractive industries Technical Assistance Project 2 IDA Project Preparation Advance No. VOS70 and Grant Ao. D26g-SL Financial statements for the six months period ended 31 December 2018 Background information on the project The Government of Sierra Leone (GoSL) through the Ministry of Mines and Mineral Resources (MMMR) received financial assistance from the International Development Association (IDA) in respect of the Extractive Industries Technical Assistance Project (EITAP 2). The objective of the project is to facilitate the preparation of a proposed program designed to strengthen the capacity and governance systems of key institutions to manage the extractive sector and to build the country's geological infrastructure. The initial phase of the Project which started in 2010 focused widely on strengthening the capacity of key institutions to be able to manage the extractive sector. With the closure of Phase I in December 2016, it had the following successes: * Closure of the regulatory gaps that were existing in the extractive sector; * Creation of the National Minerals Agency (NMA) as a professional, technical and regulatory body and the; * Strengthening and capacity building of extractive sector institutions In March 2017, both the World Bank and the Government of Sierra Leone agreed to sign an advance agreement PPA V0670 of US$2 million for the initial project preparation to meet the challenges faced by the successes already achieved in Phase I of the project. The Project Development Objective (PDO) for this Preparatory Advance was to strengthen governance, knowledge and, sustainability of the extractive sector in Sierra Leone, to be achieved through improved overall mineral sector governance, enhanced geological and increased formation of the artisanal mining sector. In December 2017, the IDA and the GoSL both signed the overall Project amount of US$20 million Grant Agreement to start implementation of the EITAP 2 effective March 1, 2018 and which is to be closed in December 2022. The rationale behind EITAP 2 is to consolidate the gains already made under the EITAP initial phase on the basis that the sector still remains challenged by deficiencies and overlaps in the legislative and regulatory framework in the industry such as: the inadequacy of geological data and the need to strengthen support to the artisanal mining segment. The overall objective of the Grant Phase is to continue to increase the strength of governance structures, increased knowledge and sustainability of the extractive sector in Sierra Leone by focusing on the following four major components: * Improvement of the mineral sector governance; * Enhancing geological knowledge; * Supporting the artisanal mining sector and; * Providing support to project management activities. 2 Government of Sierra Leone Ministry of Mines and Mineral Resources Extractive Industries Technical Assistance Project 2 IDA Project Preparation Advance No. V0670 and Grant No. D268-SL Financial statements for the six months period ended 31 December 2018 Management's responsibility statement Management is responsible for the preparation and presentation of the financial statements, comprising the statement of financial position as at 31 December 2018 and the statements of resources and expenditure, income and expenditure and cash flows for the six months period then ended, and the notes to the financial statements, which include a summary of significant accounting policies and other explanatory notes in accordance with the International Public Sector Accounting Standard, (IPSAS) under the cash basis of accounting and for such internal control as the management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Approval of the financial statements Th inancial statements were approved by the Project Management on ..2019 and signed on its behalf by: Name The Permanent Secretary The Project Coordinator tur an date Signature and a 3 bakertilty Baker Tilly SL Baker Tilly House 37 Siaka Stevens Street P.0 Bo 100 Freetown Sierra Leone Telephone +(232) 30-444-100 Independent Auditor's report to the Government of Sierra Leone Opinion We have audited the financial statements of the Extractive Industries Technical Assistance Project 2 which comprise the statement of financial position as at 31 December 2018 and the statements of resources and expenditure, income and expenditure, and cash flows for the six months period then ended and the notes to the financial statements which include a summary of significant accounting policies and other explanatory notes as set out on pages 7 to 31. In our opinion, the financial statements give a true and fair view of the financial position of the Extractive Industries Technical Assistance Project 2 as at 31 December 2018, and of its financial performance and cash flows for the six months period then ended is in accordance with the International Public Sector Accounting Standard, (IPSAS) under the cash basis of accounting. 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 Financial Statements 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 financial statements in Sierra Leone, and we have fulfilled our 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. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and presentation of these financial statements in accordance with the significant accounting policies stated in note 2 of the financial statements, and for such internal control as the management determines is necessary to enable the preparation of financial statement that are free from material misstatement, whether due to fraud or error. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. A Member Firm of the Baker Tilly Worldwide Network of Independent Accounting Firms Executive Chairman: Raymond M Davies, Managing Partner: Derrick L Kawaloy Partners: Isiaka A Balogun, Agnes N Sawyer 4 *bakertity Independent Auditor's report to the Government of Sierra Leone (continued) Auditors' responsibility for the financial statements As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Project's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management. * Conclude on the appropriateness of the management' use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Project's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Project's to cease to continue as a going concern. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. * Obtain sufficient appropriate audit evidence regarding the financial information of the business activities within the organisation to express an opinion on the financial statements. We are responsible for the direction, supervision and performance of the Project's audit. We remain solely responsible for our audit opinion. 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. 5 *bakertily Independent Auditor's report to the Government of Sierra Leone (continued) 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. Other matter The financial statements have been prepared in accordance with the accounting policies stated in note 2 of the financial statements, for the purpose of determining the financial position of the Extractive Industries Technical Assistance Project 2 for use by its management and the International Development Association, and the financial statements and related auditor's report may not be suitable for another purpose. Our report is intended solely for the management of the Extractive Technical Assistance Project 2 and the International Development Association and should not be distributed to or used by parties other than the management of the Extractive Industries Technical Assistance Project 2 and the International Development Association. The Engagement Partner on the audit resulting in this independent auditors' report is Derrick L Kawaley. Freetown Chartered Accountants Date: 6 т �игу.,� �уа� � k���� �-ь° а�'i°�°� ь-н'чс о д�'о�Q �юс. ос; t- �с 1 .,} �'� �с �� С? .f7 о о С� '"'ь М ОО tC� О5 �� о � N � 9I7 tr � � � ы Ср � t19 � �` q^ �` � Ctii sY"` Фа q`'� �. � ы�i r� �� СЛ C�i U'1 хС t`- ,�-� � Mr � � '� Cii С�� Ct ц и� `*° � pG fц М н е# гr^ � N. 4� Q'W Mj а q и � � � е4' �к7^ г*i +--ь ,--r � � I'ri ... � м а�,� �С7 �4 V � � � � � " � � R" '� гг, � ��ës� � ь. 'Е 4 CS � �j°�� ш ���� ° ° у� L ь�� � е� во о гn с� е� ао ь о, rд _. `,., у ал .ь� о� с� о я� й�' й �� с[-,+а-Р '^` га 4� д и а�N� �^`� �q ri�ос erоооо� .: � ,й ц� � �: ц ц7 � дD Й N м Gt7 00 N М И ', М � "'�ц � � � ы � �; � tP} OU � а ,..� 1� � � .� .� � � п. � � �, � м� � � � � � �� � _S{ � ;"1 Q� аА � N. i:ь б К-.3 л-� � t ь ь � Ny .� N Q 11 _..... Iд,1 �.. �и � Cs 4 С'��� 6�0 � б � v�`� С7 � ��... � И N Dб ц1 V Q Q °� �t tЯ � n � ОоО �� � � й�? С;, ~` Су �t •� � ,-, � � и ev .� г. и 11 � q� � RI � -_ � и � � .� � �и � С3 � С"�' sд � цЭ г'1 о0 ' ь ь в р� ь � б 1i5 !I � ,� _,�. � С3 г'п'д � � � '�t` С7 '�" � 1� � CJ b� � h] �. '4Ci N� д' С} Ц7 II °i'i � � � � � � � II 4-г г� н ГJ w � � � C�i R, r--ь � �� ОО С о дФ� Q г]S1 V'7 С- М ь е ь�,•--• t,,1 10 �I � � '� 1� о С И С^� � М �; с Q�'in `р �%ё е�? � �у С. r .. " � .. �� у.� �, ы о ьr `�� N н 4 et �1" rм ц7 М � " � v � "`� � г�`'.� � +.�'а р�ч� м � � ° �' � .,... � q 1о м ..� "3. ++ н ^" ``` �' �i � С � 'Уь ,� .'.' � г*� � � � � � � � Q � С^. � С ь i ь 1р � � � !„� I[ О р0 Qi� Й � 40 N�J �р. Гr] i .� ��'� "'ь V'} � , t}' С� 'et 44 � М�''У г+7 I ы � а � �ц�t� '� N � V'} '� � д =� � ii � �. ai н .-. С.г "rj� м о � --� �-' � W '� s, � � � � � � 't3 � � м' ь t�5 � w' � F-� - � а ш G, � �м' � ы � � �rs q � а � � м �у с� i 4� v v � � и � � � � сд ._. � '� � д � а � � Q � и � �й v �� `-' са`� � �' т � ~" .� bд � У v� '� � � ы _. � � ��� �о�,д� '�3� � �, � GЛ d�.t ап � v,� .,., � б� С :: ы � � � '� �3 � � • � � � b�A � � у ... Z3 w �.'� ё .о"ai � � �'�аtw� � � о� д"Ь�п °} а � и ы„ х� ь-, о �,� пs .� � и �� С' ч� " �^� � U ьм й iы.� y�j © U s�б �.+l5 �а bf1 �� � ы� � CCI й� г"�л � ++ гй w� гп � v�� с�б cil � ёб � G�'O R`sд�UЕ� �,' W�W �Сгiэч.�'^.�С�А`".�й Е� R'r � �n� ��, о,��, ц`� �с� w° ��с `� �о 11 � � м - � � � q � ,� а., � � °' м_ �` _ _ � �� �°� о, Q h� са и '-� rn м�о й����ц � � °�•�а�`� �А � ��� ��� �м � � ��+V�s �°�п � С5° � v � о � Е� � � cs �. г,о � � �у � �'� � -у а� г°+i ь„�,�. eV н ��� � ��� '� tч с ° � с°�i � м � .�, а ,� � р°i �� � у � `' � � ,й � � � � ti w ` д � � � � О б3 оо б О t7 j -__,. � � "� � О и�-� '.. �, � гл V � р dJ О t� � � fl м � '� '� �� Ш �` €�.i с� � � iЛ �• й Сб .� `� � � 0 G3 4б � r,p � р � С I4 � � .� � Q � �_ ,� Й N w� _ О� �U Q � �Сч �р � � � i� � � � н � "' Q. � � � � �, р о s. оо с,� tiл �с �€ �п � � А и�с7°с � � � � � � С su � ,,,� �" `-� � с� � �, � ,.,� ,н�, ,-" � � А г°� � � �� � �. q � м v� � � а � ° �°,_,°4 � � � n � и s� с, �,, .� � � �н� � � �' � � � � � �' Сб v а � � сд ,� � А I'I � � � � _ С � v -_ � � м � � � о `'~. � °v � � � �} � � � �о � � , � � ,.с �, ы �--- �s � � � � � °� � i6� a�i ы � У��' � а [.�.i I-� s� � �. -` "'� Q � � �,, сп �м � � �� i-� w и, С G в a,�i °� � бi v � � �'" �'• �� � � ..°- � , � � � г� и � � д � � � C��i � � с�а ia ,� �r �r .н � .� г, .-s �'м �а й � а� �г. w .� у�, � С � f ;. w а, yG"j и с� а� ' � � �г U W Е•а . .�,. 4 � VСΡn � � ��' ы�+9 � f`7 С�+ G►� С:? �, С С I ы� р О�р � +-' 9' .-г О VF Q мС Qt О ' l/`j� ц} j� •� �: Q '^� '*� ц1 N С СО '�С7 t¢ J -� � � � `��' й � � � ° ° kc �с+ �д ,--� v п г� �r `O �.3. n ^ F � Ii Ч lV� Q�С .ч. t'1 Е1'3 р эw � � "� 4� � � � 0�3_ С0 � � � � � � � � I1��. .,���•�� fi„� � � д' д' � N � � �� --�. � 'й7 � � L 'CS �. м ,+ ``г Ч � � 6 � .� � "tг 4 U�r�:�. � яг � �+'м: � -� а� .Q О� '� о 96 б С [�'к С�� И R О�й н t, н ц � ?� � r+� � gч Т �. И ьr l� �G �С С� И .� . �."� 4 О �и у. V7 �J1 N N ц7 !'*� С р� . С,� � � ы� ру � �4 м� r+1 � N � С""'- � � I, - '� � �� Э '� � �м � ° �- U � � �, � - � и � О� q0 д �П О ��. И С7 � � 40 О9 С'�, �., 4] ,� � у L� С7 N Vi Ф6 ц'] � ' С*7 'а}' � �L ��n � � N О1 �' � i� � С"'^ �� RS � � � м � гry � 11 � �м ж I f � гIЭ д1 ��э � �_ __ а аь оа � n1 С� пt v, � �,� Ев ,� 4" � 11 � rP1 ^� О�ь-� � 4 о�а � ® � Ch и � б N ь--д N М И егs р�: �У ��� .� f7 �''1 �' И `t i['S � 11 � -- к � � �, � и �: а► � � � - Сп �а �сюс nc с- аис� ' t�c � С ��}i и� о р � й � со га о гл ем � '� . 1*�1 � � � бУ k'� r--� � aj ®� ` ;, С G'� � hp �.. � � � L' �eF � И�� OQ ht С рр � � � р � � ��' м � � . �. � � � � -� `ь.' н � � f1 с�*t � �м о � � r� -� С� ° q�a � А а�ч °о � "" �"'е' '�r с ца er гу и ej�' и.� с vt � о� м й° r-- и а~ ао ,�-, w �' va �га м и �et �i ,�, +� � � � ri ri �д й с� й �л .-< � да g, .� �� r�л � �� � � �~ � о _, G., н �, ц U.� � м о 5.л � q� v .� � � � � �-, � � �? '� �-; й � '� � � � � � v в� "д � С --У ... � м � „ � _t � � � � -зд i.�. a�s � � 3 и й С о �� � � ° Q � � q, � � °ь� � . � .° �, с,�, � О и� С� � ,� д. � � � �м � G 'Ci .� р � �' � � � � q�j i�, W ` 4 i �, q�j � "р .а.�" .�. � .� � Р �Е� о�п w � � � •+��-+ � � 43 G. � %г �i � у U t1] ,� .� � пS N'� сб �!1 у� г""" Gi 6s � U�"� �" С"„ 7� V �-�" � r,+ -Г, W � � ы й RS � ��� й CGf Qi N� � д -_ гl� �° �С' � U Е"+ W� W'а: С� д~. ri W Е-� С� 一’!〕〕〕〕〕〕〕〕〕〕〕, 一〕‘!!!〕‘〕留日 �� fi"+ �а �� с�. асл о � _ а са у�; � а '+.` Я] ^' о � ,.�,,,� �О tO мь N N г+} Ф�i б М [V т" � т ео °s г� �� о� � � г'"г гrё С+ ,--i t1' м � О дn�. ,`�у �, � w � � ы �' '�' 7 ггt o�i tF о ® �-. ер � � � а � � � й � � � '� �.�у � ,.л.� ,� � � � м Ot С L�'7 � � ci � v � � °r3,, �, et ОС г�+� � {V � а � ..� й °и' � А �' г: �t" N .м ,-г ...".. �р ,ур^.. а х°. �Ч � �' � "ьЭ �у п•ы �� � а,� ; С.7 � � д � � � � � � tl � т �С о �' � ��� а � � � � � k., у � � Q а�э � А , ,� ,-! а ,n � м с� мr �+ о .-. � ���° � н��°� � er ,-: �xs е5ог-t-иt� о са со е� оа �о er cn r� м� +гч о� � г- t-= Cr� а�� г=�� а° ori о t� �Lг L� '� С � � e�.i 1f "" Й� 4С i1C б0 �.-г � G �� � .�с � � � � � tt w 'Lт ч � г 1 � �� � �м � � � ,а �. W � � � �' ` � � �° n° n � � г" '�' ' � , � ,д .-, о � 4� и� С7 о сТ осэ ор �� � '-' ах � и + г^�1 оо � С7 а1 гt5 N � С� � � �а CJ м� �7 б. Г� � ор q �у � оа a��i � � �'^ � 'сУ` Са .� � � ^� �.^ � C.j .-м � � �. � � ^Ч .ta G t� УО Gi О® А Гг} sГi DO ('у р�} 1 } й 1 �+ч � �, � о � �J i� V] (`у � � � � � �,.,� �� qa ггъ N г�о � � о �� о О� N_ ..... h1 N М � 4� '� � "' ч� оо м N °O � ,t, о -- гп � а. � аэ '� ��Ф й� � � гvм r � � ,.�c,r. �, � � г� с цэ о r- с, � � � � � аа ас 3' г�'З"s � й � `ts л� � `°^ � с � ,.� +д i м о и r-- �� о ~р � о w т н t� о гn � r-„ :о,, г, а� � А "� ц� e�i � � ,� �.в �. н ,.� су � � о � � z� � � © ы�и °,�° А �� � ocr t-- �о � � t о с tir+ � - 'С ,� � N ,,"`��, � й �" � er ~л w^ �о м�, °° �г ai с� � t°`- а � г- °° *� �гs �. г" в�, С� � р `°� � о � �_ *" � � � � � �' о � � v �� � �� �. � � `� а ".; , � � ,� � � � � � � -о � � о -- гу..е гз � сэ а� � ++ -� р�р и ��м � � v а U�г} и _ Гм � пS 3 �' и й � �° �д �� � ��� й �, � � а°а � . � о ы � ° � .-, � � :� � � о гw � � � v ь`�д '�" и ,� в .� � о � � 'С�� � � � � � � �•� •� '+н � О �'i"'" р С .� Я� S� �� � м bI1 bf] � 'b W С7 �л s,u qy r� б ;� , � � � � G�' сэ N ' � `� �д ?�! � � Чу' � л-.� дД ..~ +• � 07 � i� � й � � а.` w Q � � � � � s�C � a�i ,� rG� и ��.г � С1. � '.� � "7�,� bД'р � �' О `�% `+�� i:i GGSa U � W� W� С/i s�. ,�'� Г.3 С3. С1. W �^�е аь N.� ;� лэ _О :н 06 С7 гг II. т~ г� i �� ц� а� Gi � G С7 [� t�.. � iI у оо в �-+ о �до �' � �.. � �r � 8] *� � �... .-г � ��,.. - ~�`:Q .�-с :# V `� р�у O�t ьJ г� ��;� � U � р �� �д �� � � r.� � �? � м ` ����г�^� >��� � � w'� b о с:, ао q br � а� ��� w` т.с о� r�'-� г`�'-., rm-.. � � °,��, о �' ���'� и и ип Е � � � � � ev, � ". "" f 1 ��� � �� ... ~" �� �. � '�г и � гл w � � й � � а ,о �. 4L1 � `~ CS и .._ � +'4 � � ® И � цnj � �� � N �," �� � С7� С7 � С7 б � [ v R� � б r� . � iЭ � �� � ! � 1 и � р � � �1 1Р � � J 4=. 4�� � �� ЭI � CV i у ...- cn �'.. С7 � N f�ц N� '� � � N � '� 1 � � � � (� ' р к � - � Q. � � � � .�.. о s� csv ® ,� .-+ г, 1f сл � --1 и .Q ® °�j ° о v I� ,� � � � _. � � � � а� � .-, ,., I� н �. р 4 '.� Ct Ph Qti eq � � д i� i т _, ° гл � ° � �' � '� w°Ф� м � м м�i �� w "� л .� с � r- г- г- � � �, �д - °т.3 � � га а ,л й ui Е� ,.� � � о. � � � � I � � � � W � � о н � ° ` �� �-- � '� " � ?� «� � � � � ..._. ,� "ro� м � � Q о � � � � сб оо . � � �° � � "-° i�-� я`5 cr � Aw ,� �,, as а� аа о й а��ч � 'а- � Е''�-+ � _ � 4 а�. �м � .;..� � � � � � � � � �-�+ о .� � � � � � . . ч-а 1е�"r r� � � � � � � � _. � � °' � °' �s г� � '� ^г3 и 'са ' � : ' � •� ч° � " � "� � С7 и � � � � � , � �� � �' п.�i � rр` и ат �ь% 'У.у :ц �г U Е'rt . � � � � '`_�.'�-- Government OfSierra Leone Ministry of Mines and Mineral Resources E-Wractive Industries Technical Assistance Project 2 IDA Project Preparalory Advance No. V0670 and Grant No. D268-sL Financial siaiements for the six months period ended 3 1 December 2018 Statement of income and expenditure for the six months period ended 31 December 2018 Notes Six months to Six months to Six months to Six months to 31 Decem her 31 December 30 June 30 June 2018 2018 2018 2018 USD Le'000 USD Le'000 Income Release from deferred income 6 741,847 5,767,604 759,016 5,698,810 Net resources 741,947 -i767,604 759,016 - ,698,810 Expenditure Improve mineral governance 5a 254,188 2,004,275 329,822 2,480,261 Enhance geological knowledge Sh 70,407 555,162 239,438 1,800,574 Artisanal mining 5c 187,686 1,479,903 - - Strengthening institutional and regulatory framework - - Mining communities and ASM sector Organization of workshops - - - Project implementation costs 5d 221,520 1,746,681 189,740 1,426,846 Project audit 6,650 52,440 - Exchange (gain)/loss 1,396 (70,857) 16 (8,871) Total expenditure 741,847 5,767,604 698,810 Results for the year - These financial statements XPre approved on 2019. J ............ The Permanent Secretary .......... I .. . .... ....... ... .. ...... The Proj dinator The notes on pages 16 to 26 are an integral part of these financial statements 13 Government of Sierra Leone Ministry of Mines and Mineral Resources Extractive Industries TechnicalAssistance Project 2 IDA Project Preparatory Advance Na V0670 and Grant No. D268-SL Financial statements for the six months period ended 31 December 2018 Statement of financial position as at 31 December 2018 Notes Six months to Six months to Six months to Six months to 31 December 31 December 30 June 30 June 2018 2018 2018 2018 USD Le'000 USD Le'000 Assets Cash and cash equivalents 4 115,734 971,701 62,242 468,057 Total assets 115,734 971,701 62,242 468,057 Funding and liabilities - Deferred income 6 115,734 971,701 62,242 468,057 Total funding and liabilities 115,734 971,701 62,242 468,057 These financial stateme were approved on . .0.....2....19............. . .h. ... The Permanent Secretary ... .. . ..... .The Project Coordinator The notes on pages 16 to 26 are an integral part of these financial statements 14 Government of Sierra Leone Ministry of Mines and Mineral Resources Extractive Industries Technical Assistance Project 2 IDA Project Preparatory Advance No. V0670 and Grant No. D268-SL Financial statements for the six months period ended31 December 2018 Statement of cash flows for the six months period ended 31 December 2018 Six months to Six months to Six months to Six months to Notes 31 December 31 December 30 June 30 June 2018 2018 2018 2018 USD Le'000 USD Le'000 Operating activities Cash receipts from IDA 7 795,339 6,271,248 621,395 4,672,890 Cash paid for program activities and employees 8 (741,847) (5,767,604) (759,016) (5,698,810) Net cash received from IDA (used on project activities) during the period 53,492 503,644 (137,621) (1,025,920) Cash and cash equivalents at the beginning of the period 62,242 468,057 199,863 1,493,977 Cash and cash equivalent at the end of the period 4 115,734 971,701 62,242 468,057 The notes on pages 16to 26 are an integral part of these financial statements 15 Government of Sierra Leone Ministry ofMines and Mineral Resources Extractive Industries TechnicalAssistance Project 2 IDA Project Preparatory Advance No. V0670 and Grant No. D268-St Financial statements for the six months period ended 31 December 2018 Notes to the financial statements 1. Reporting project The Government of Sierra Leone through the Ministry of Mines and Mineral Resources (MMMR) received financial support from the World Bank (IDA) in respect of the Second Phase of the Extractive Industries Technical Assistance Project. In light of this, the IDA agreed to sign a US$20 million Grant Agreement for the implementation of the project to meet the challenges faced by the First Phase of the project. The Project Development Objective is to strengthen governance, knowledge and sustainability of the extractive sector in Sierra Leone which would be achieved through improved overall mineral sector governance, enhanced geological and increased formation of the artisanal mining sector. The Extractive Industries Technical Assistance Project is being implemented by the Ministry of Mines and Mineral Resources of the Government of Sierra Leone. 2. Summary of significant accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied unless otherwise stated. 2.1 Basis of preparation The Project Financial Statements (PFS) have been prepared in accordance with the International Public Sector Accounting Standard, (IPSAS) under the cash basis of accounting and are presented in Dollars and Leones. 2.2 Foreign currency transactions Foreign currencies Foreign currency transactions are accounted for at an average rate for the year. The closing period-end balances where converted at an average rate of Le8,396 to $1 and the resulting exchange gains and losses are taken to the statement of income and expenditure. International Development Bank transactions are accounted for at the rates ruling on the value dates of the transactions. 16 � � �^�� �� � а �с_со '� а•Q b�® Q С� � С О `� а а гг� � гb. N�Уг ❑�•д � ��н � Ог О О ё7 ц] � i � Q � � � � � °' ��" � о•� ш �' .� гу '� гs C�i � t�-- С' .� й tS С ;� .С4 �Uи р � � �н � о°ц'у��V � �р м � V'�jo�i у � �у tк ts ,.� D4 � н ,-� ,� .м н °'���ci:s � �м �` �w 2s ш м ~q� С tйу � С �п � .-�. ?, � �'��' р ��q ФJ (�'� •�м V b б � б�] н G7 н� � С С �,г�у Cti � � с� � � � х.а о � с с, � •er и �. ^� � г� :� ° со н `'~ � aj и .� �"' р С7 .. " � � � -� х ги R U � � Q �' �.. _' •� а� °" а 4i � � � еЧ 4р Ф � � �•ts � и С7 А н С+ � � I � � � � д � ы м N � ,--r ! I д� '� и +' 7 Г� i. � �' � © � �� � � n .J 4, � �аа � ал со с� и � и� �� � q� � � и� с� °о е�у �,.�,а r°�, м � '� �' � й гs оа м .-. � � � � � ,� С-.. й.. � � �� 4+ � � � � � v � � Q р � � � '- � о о s�, т '�у3 у �,] ц оо [� r-ч W гл ^ ао 11 � � `� С7 � �р �" � � 1 � '� а •� '� С*Т � � � � "¢ 1 _� � о ° � а~ ^ n � н � � .-. � й � � � `� � ii й я� ч� -- w а� й � ' рр cci �,�„' � 4 L рр � цry q 1� 7 s� �I ~ а) °b� и.i� с� р t�г� р �� � .-,... � � � � � а] �О д � V7 � © у � С СЛ � ty � � � а � А � .. м � �. й� у У�' н ,•�•i � ы � t .� � � � � �" � � а � � н 0D 00 С7 � I� С Ф�7 [д � *"i � Сlt. � � 01 � - v � .О С,�.7 N i� � � � � � I �' •� Q Q' .°��,' � N р�. � �Т � � � � I � .:� п3 � � � о0 рр �. � fE � � С7н ,Li � � W � 3� О б н 6�i �и � 'х� ы v� С:1 у� � е= а�`i н �1 м� а� � �. С� Q �° .� � й � � о �.. � � б ' а � � р � � А +.� с� �es �s � р, м�� � ° �' й й � � � j Р 4� � � -- � : w' � °' � •� '� `�` о �, � 'tа га � � r°� ° � а, � � � �'э а,, ar сэ� � �ц � � � � � � � v � � н � д � .., о � � ,� о� � � ��� � �гi У ч. � �' у � r�•� � �� и аэ ° � �r°�� v ° .С � г� � яа b� •� � G, � � � � д т � v }' � Т� ,� � � � � � °i а б � +�' С� ,�и. � 1.�+ � � �'х r°� � � й @ ы � '� � �:, о � � tП �� ц� аа +J v.� ес � _ � гi� � ц. � ц�. 3 С А � �; � � ы Z ;� � '� С ,^n � ,^� � � `° � о � � а с � '�я ri г� е-i м r+i А С7 � С'7 F� ��7 � Н i: ---� �' o�j w[`n^3 �°..r4' ,-� � GC Ф С га1 Vi •--r '�1° hЭ. Ф н С б4 k� '�!' с� С�О С� И �'�� г�i ���� � п�"а 0� О О �i О� 00 � Й� О� G�1 е7 ы n гS�i а(н k-� О�1� CF С t ti s. +•+ � N�. 6i N•"� '='t СС У7 4CJ М Ot •--г Ch м цi т` ['� С цУ г�е � � a�i !� С� р-с� С? Яi � �' С� h1 И мs н И О CJ� 'е!' N е} ['� ец' OG t79 GG ['� � АС ы н ё �� Pt И!�t Cri � 00 ['� f� 4� И�С Г- 00 `� И Ф с� н �. 4 �'L � рц�j �� Р� r1 С'Z е� ь®И 1�1 в� в��i 1R � а � ё �;� � �� � �� у `��� � b���� � �а�� � � .~ �;t � с� °i .-, �• ор � о гл � сч М а4 г-- гv er � гл rгч c�n 1+о �с �т �r .--� � С'а7 � � b ° а •� С � С ь�-г цн.s г��, iэ �, "м"�„ �„ N ws гЭ � � � � ' С �i, � �� ��• � � +� ��� с о t--° оо чi а+ с в и м г� сл г-� мч en r- г*t t= а � , � а, а� vнa,rvиoo�csvмaoenмcгst-м�а ,� ��� � ,а � м tц N�'ч�� rм rы ,-+: н rV. мг н,� t!� � ��� � �д � �) fi � й � � � д .� •h � �. � � � U � � � р Ф] й3 47 � s � �� � � р .--• Ф 04] l"� 'д• � г � � � ® 1 дmf° ��� � С'? 4 Q ц3 fT ГЛ � р�(7 � �:' ы � '� [� � f"�� И� С'�- t�'С5 � �, °� �' `t !1 � ?� �,, гл Q Q,� QQ�� �. 1 1 1: 1 1 1 [+. СЧ� �'�f` С+у 1ру � S 1 1 1 И � �'Г1 � . р,� М OG С""�. Cfi Г"� Ch GT I pj„�Ф� •.-,[�N�гЛС7 М С7 б�Л М CV� СТ -� 1 --� и С7 ц] С� С'^ ОО гЛ N I � � 11 � � к � � аа w�ч а. pq�� с� � � г [ i ь г i � а r Сго О`•43 С'• 1l7�. гА � о� Cs А г'i ["� ц] н[+ 'е}� � [ � С1 С(] Г� О� N "�" �н � Ст 'tt� С� G И •-н � .ч �.,. � r� 0�4^ '�@"� Й б N � .� Q �. � � .--s •..ч н н ыр � � � � � ,--г i. Ср � г i е е i i ь � � � � GA �Сы ц7 `еТ' "а!' sT �''�'�н� ьnм~оа�оа м .ы° � е�°v � t- �д vo �л и гn г-" м м г ri й � � � � nt°..°��� � � � а� � � �А .� � � .� � � � � � � � С � � ai А � � � � � � � � � � и ;�, +� � � а � •� � ar,�"� �- ы и и � *+ {�б р '� у й i� w � �Э а�х _ _._., ��„у ,�"у+ •� бi � СЧ м ct и LB [`� аС СЛ О,� N сл et и �G С� � гл � С7 С7 � О С7 С? С? С7 О ,м �--� .--� �--, � „� � ,� ец С7 Q С3 Г� Q С7� U С7 CS Q С7 С.� Q С7 СЭ С7 С7 i+, ---� �. в �-. i -,. �, �. -�. t -�,. � в. ^в -•.. �,. � �д N 4Ч N N ГЧ N fV fЧ N. N ГV С`7 N N Сц fV�. Гц � +, с, сч� а а. е�.< с�.. а, с1, а..� а, rs. в, а, а, а, r5. а. q с+^� � •^ � �С�С�С¢�C�QQ�����C�C¢¢� .�. �� д А � Е Е Е� Е-+ �� F• Е� F Е Е� Е� � Е- F F+E � �����r1tw���a��L'� -L'н-���� � ° '" АФ �333��3��д333�3�33 � ;� мi м w и гw ь.i w°, а .ч �.. 6С А � Cs О G� V'1 ® С rf} V7 О ь7 И С... С С7 Ф С3� G С . G 11 ° °p �+ �� ы ы-+ О д 4 t7 О Г- С7 О k'-- t`- С5 И�� С� PV С С'� С 4 м'+ .. � � ц �. у г,� й] ,13 С7 С С� ц�7 С Сь М И С'� е� tl5� С-« 4n 1С ti0 И С4 е#� � С м ~С � 6 0 �' c�r � �� ��� бi ц. а5 �С7� �7 С^� tii Сти t'� ['- г*у '� �^ч N[`- б1'1 гц С� fl0 (*1 9G д N �� W� §� �<,ыj � � r�i м�-� ,�-�-: м w�н N N k! U'# И!+'r .-�м н г�.ы � е1� �.. 0!+., ' ^ �. ,� � � _� � � � ...г ы д' ��. С � � � � � � � � � � � � а и U � � v � s �.�- �'� ,� °� ы R. 09 � О С7 О£3 С? С с� С7 С�� С С? С G О С7 С С С С � С7 '�. ё�,�s.. "t� М 4i�� С7СС7ССССОССG7.�'�OG7C+C СьС.7г� С7 `у•.. имэ S]О 4СС7 С7 CCGC C.7GC О Q;'�Сб GC7Q,� О ��" у� а- ,� >�r !+i п.УЭ О Сг С С ц] С С,w �--� С С,5 i� С� И�8 ц7 С7 !V G Ot �i ы ы га nx ец с-1 г� а� гn � г`а *� гу � гК`,,, � а � �� � � ы ' � � � � А � >+ � �� � � � а '� у � � ,к L1 ""' б�. fl D N о0 ® � б б о � ь i г i � : r� б Q СЭ � � б С? V1 � � � � � � � � � Vl Ф�а � I1 � о �Q � ймв�ч � � �1 � ,� г*t 11 -., "�А а � � � �р � � � г� G� оо � е о г � � б и � � б � � С7 С7 С7 С7 б ' �.. � I. � м ��гл °�е�cn ° !`II �`"+ rЪ � С-- '"� � v�,�ь й 1 � � с� -. � х_ � � О С7 � М �� Q 1 1 4 i 4 1 1 1 1' 1 1 1 б 1 1 1 � Q С С С о .Q о о � "и� г `Г3. �" "� �" ы ц°з г°°- :� д гл и U ..� .� �� � v � � ��ы ,�� м а � � � й ~ Т., СА р i � г б i � i и i i б и � б i б р� р� Cj .® _., 457��7 СGб С �� 4'� а� С N С7 N ev °: �,;i м и ы � � аА а -.-, � � с� � � СА7 � н � " 4 �'�^ '� � 4i ы} �^в �'"� � � � � � � ^i� � �.+ � оа Оа OI] w+ С�� w .-м � С� � эг�. у--. с-�ц N са ос С�ул � .Cr-�i U а Ci n[ С-, См �"'- � е`' -w оа '� � U � U �э � . м,. � � м �-, �-, ,� г � .� � � Q�Ф с�*1N Q ®� ��в� г�ч � � � °�7, � � ►-+ � cv л а, д и rv rt ... С а� �s � �,, �s е� с� >~ �, �,,3' tin � а n � `�`�, �аа °н � '� `� -� Е* � � � ����n'�"�� �д�% �.Gs.@ tioгsr- с� � �i�,, '� ;� rv �� су'-' ""' �`Z оо и цз �~ с� er гv г- су -°-� г� nt cv г- r� �- га ь.� ;.: i.� н.: i.: к; � � ��tl � � �- 's_; i; г� i; `:.� ia ^..� а�"i v N v ч� ч� �н гь: ч� Sм .L� 'ч,. и ;'" 43 д1 а3 а1 б7 W а) д7 4. '+ч 4� w rл и гл и и и � .`�'r � � й � й й й й й �'va й � и � � � � � � � � v, �, д и ������ ����г���г�� : bх� � � � � � � � � � � �� � � � � � � � � � w о � � ��-е й s���� о�• r� г�и � и цэ г� w а� � � � � -� г� г*� cr и �д с- со т .-, � ,� .� .--е �. � �.. ,.� ,� Government of Sierra Leone ministry ofMines and Mineral Resources EVractive industries Technical Assistance Project 2 IDA Project PreparatoryAdvance No. V0670 and Grant No. D268-SL Financial statements for ihe six months period ended 31 Decem ber 2018 Notes to the financial statements (continued) 4. Cash and cash equivalents Six months to Six months to Six months to Six months to 31December 31 December 30 June 30 June 2018 2018 2018 2018 USD Le'000 USD Lc'000 Bank Accounts IDA Special Account (US Dollars) Special Account Balance 37,322 313,356 61,246 460,570 IDA Special Account (SL Leones) 78,412 658,345 996 7,487 Special Account Balance Total cash and cash equivalents 115,734 971,701 62,242 468,057 5. Expenditure 5a. Improving mineral governance Six months to Six months to Six months to Six months to 31December 31 December 30Junc 30 June Description 2018 2018 2018 2018 USD Le'000 USD Le'000 Hiring a minerals consultant 11,000 86,735 MPD equipment 1,497 11,800 MPD, furniture 3,424 27,000 Capacity building and training -FPA 42,111 332,048 - - Capacity building and training - MMMR 46,336 365,359 4,795 36,058 Capacity building and training - NMA 7,821 61,668 Study tour and investment promotion 54,851 432,500 65,012 488,890 District sensitization workshop CMP and AMP 1,430 11,280 5 129 38,570 Support to EITI work plan 22,410 176,702 126,990 954,965 Kingdom software and additional license - - 92,558 696,036 Capacity building and training- PD 63,308 499,183 35,338 265,742 Total improve minerals governance 254,188 2,004,Z75 329,822 2,480,261 20 Government of Sierra Leone Ministry of Mines and Mineral Resources Extractive Industries TechnicalAssistance Project 2 IDA Project Preparatory Advance No. V0670 and Grant No. D268-SL Financial statements for the six months period ended 31 December 2018 Notes to the financial statements (continued) Notes to the financial statements (continued) 5. Expenditure (continued) 5b. Enhance geological knowledge Six months to Six months to Six months Six months 31 December 31 December to 30 June to 30 June 2018 2018 2018 2018 USD Le'000 USD Le'0O Description Geophysicist for preparation of survey - - 119,000 894,880 Survey consultations 23,480 185,140 - - Purchase of differential GPS 44,900 354,037 - - Creation of partnership and academic and technical institutions to enhance R&D 2,027 15,985 - - Equipment for GSD lab - - 59,988 451,110 Construction and installation of 315KVA - - 60,450 454,584 Total enhance geological knowledge 70,407 555,162 239,438 1,800,574 21 Government of Sierra Leone Ministry ofMines and Mineral Resources Extractive Industries Technical Assistance Project 2 IDA Project Preparatory Advance No. VO670 and Grant No. 0268-SL Financial statements for the six months period ended 31 December 2018 Notes to the financial statements (continued) 5. Expenditure (continued) 5c. Artisanal mining Six months to Six months to Six months to Six months to 31 December 31 December 30 June 30 June 2018 2018 2018 2018 USD Le'000 USD Le'000 Description Procurement of 20 off -road motor cycles 129,106 1,018,000 - Personal Protective Equipment 58,580 461,903 - Total strengthening institutional and regulatory framework 187,686 1,479,903 - 22 Government of Sierra Leone Ministry of Mines and Mineral Resources Extractive Industries Technical Assistance Project 2 IDA Project Preparatory Advance No. VOd 70 and Grant No. D268-SL Financial statements for the six months period ended 31 December 20/8 Notes to the financial statements (continued) 5. Expenditure (continued) 5d. Project implementation costs Six months to Six months to Six months to Six months to 31 December 31 December 30 June 30 June 2018 2018 2018 2018 USD Le'000 USD Le'000 Description Office stationery and printing 5,071 39,985 1,755 13,198 Laptops, equipment & furniture for office 3,107 24,499 - - Communication set-up, LAN internet 1,706 13,452 24,051 180,864 Communication phone credit 2,767 21,818 2,902 21,823 Repairs office furn. & equipment 1,630 12,853 239 1,797 Fuel - PST vehicles 5,470 43,131 4,917 36,976 PST vehicles repairs & maintenance 11,372 89,668 6,517 49,008 Network tools and software 1,720 13,562 765 5,753 Meetings 11,996 94,588 239 1,797 Other office running costs 2,611 20,588 2,544 19,131 Advertising and publicity 2,638 20,801 213 1,602 Field supervision 2,029 15,999 - - Salaries project specialists 57,000 449,445 57,000 428,640 Salaries procurement assistant 5,700 44,945 5,700 42,864 Salaries to drivers 3,629 28,615 3,805 28,614 Allowance for IT officer - - - - Allowance for accountant - - - Allowance for office assistant - - - Allowance for 3 MMMR drivers - - - Allowance to support staff/secretary - - - Initial training/capacity building - - - - Bank charges 10,335 81,491 12,741 95,816 5% Employee NASSIT contribution 4,107 32,384 2,938 22,092 10% employer NASSIT contribution 8,343 65,785 5,876 44,186 Accounting software 6,323 49,857 - - Project operating & staffing costs - MMMR 12,935 101,909 13,660 102,723 5 Laptops equipment for project office - - 2,697 20,281 Training/capacity building for PIU 14,102 111,194 41,181 309,681 Project launch 46,929 370,035 - - Total program implementation cost 221,520 1,746,604 189,740 1,426,846 23 Government of Sierra Leone Ministry of Mines and Mineral Resources Extractive Industries Technical Assistance Project 2 IDA Project Preparatory Advance No. V0670 and Grant No. D268-SL Financial statements for the six months period ended 31 December 2018 Notes to the financial statements (continued) 6. Deferred Income Deferred income is analysed as follows Six months to Six months to Six months to Six months to 31 December 31 December 30 June 30 June 2018 2018 2018 2018 USD Le'000 USD Le'000 Description Balance brought forward 62,242 468,057 199,863 1,493,977 IDA funding 795,339 6,271,248 621,395 4,672,890 857,581 6,739,305 821,258 6,166,867 Release to income statement (741,847) (5,767,604) (759,016) (5,698,810) Balance carried forward 115,734 971,701 62,242 468,057 Represented by: Cash and cash equivalents 115,734 971,701 62,242 468,057 115,734 971,701 62,242 468,057 24 Government of Sierra Leone Ministry of Mines and Mineral Resources Extractive Industries Technical Assistance Project 2 IDA Project Preparatory Advance No. V0670 and Grant No. D268-SL Financial statements for the six months period ended 31 December 2018 Notes to the financial statements (continued) 7. Cash receipts - IDA Six months to Six months to Six months to Six months to 31 December 31 December 30 June 30 June 2018 2018 2018 2018 USD Le'000 USD Le'000 Cash receipts Cash received - IDA 795,339 6,271,248 621,395 4,672,890 Total cash receipts - IDA 795,339 6,271,248 621,395 4,672,890 8. Cash paid for program activities and employees Six months to Six months to Six months to Six months to 31 December 31 December 30 June 30 June 2018 2018 2018 2018 USD Le'000 USD Le'000 Description Improve mineral governance 254,188 2,004,275 329,822 2,480,261 Enhance geological knowledge 70,407 555,162 239,438 1,800,574 Artisanal mining 187,686 1,479,903 Strengthening institutional and regulatory framework - - - - Mining communities and ASM sector Organization of workshops - - - - Project implementation costs 221,520 1,746,681 189,740 1,426,846 Project audit 6,650 52,440 Exchange (gain)/loss 1,396 (70,857) 16 (8,871) Total cash paid for program activities and employees 741,847 5,767,604 759,016 5,698,810 25 Government ofSierra Leone Ministry ofMines and Mineral Resources Extractive Industries Technical Assistance Project 2 IDA Project Preparatory Advance No. V06 70 and Grant No. D268-SL Financial statements for the six months period ended 31 December 2018 Notes to the financial statements (continued) 9. Commitments The project had commitments of US$2,978 as at 31 December 2018 (30 June 2018: Nil) 10. Contingent liabilities There were no contingent liabilities as at 31 December 2018 (30 June 2018: Nil). 11. Post financial position events Up to the date of signing the financial statements, we did not identify any reportable post financial position event. 26 Report of the Auditors on the IDA Project Preparation Advance No. V0670 Special Account Statement: US Dollar Account Number 0030014592030109 We have audited the accompanying IDA Project Preparatory Advance No. V0670 Special Account Statement: US Dollar Account No. 0030014592030109 as set out on page 20 established under the provisions of the Advance Agreement for Preparation of Proposed Extractive Industries Technical Assistance Project 2 Financial Contribution, Financial Agreement dated 2 March 2017 for the six months period ended on 31 December 2018. 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 whether the financial statements are free of material misstatement and accordingly included such test of the accounting records, verification of assets and liabilities, review of systems of Internal control and other auditing procedures that we considered necessary in the circumstances. The accompanying special account statement was prepared on the basis of cash deposits and withdrawals for the purpose of complying with the project agreement. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. In our opinion, the receipts were properly accounted for and withdrawals were made for the purpose of the project in accordance with the financing and separate agreement. The accompanying special account statement gives a true and fair view of the beginning and closing balances and the account activity for the six months period ended on 31 December 2018 on the basis of cash deposits and withdrawals. Freetown Chartered Accountants Date: 27 Government of Sierra Leone Ministry ofMines and Mineral Resources Extractive Industries Technical Assistance Project 2 IDA Project Preparatory Advance No. V0670 and Grant No. D268-SL Financial statements for the six months period ended 31 December 2018 Project Account Statement Special Account Account No: 0030014592030109 Depository Bank: Sierra Leone Commercial Bank Address: Freetown, Sierra Leone Related Financing Agreement: IDA Project Preparation Advance No. V0670 and Grant No. D268-SL Currency: US Dollars Six Six months months to 30 June to 31 December 2018 2018 USD USD Balance brought forward 61,246 197,021 Disbursements 795,339 621,395 Amount spent (819,263) (757,170) Balance at the end of the year 37,322 61,246 28 Government ofSierra Leone Ministry ofMines and Mineral Resources Extractive Industries Technical Assistance Project 2 IDA Project Preparatory Advance No. V0670 and Grant No. D268-SL Financial statements for the six months period ended 31 December 2018 Appendix а иsv�..1 '.3' � CS � ц � � С а аоc ry Ci у .� ��+. � а Q ,. 4ь � '+k СТ Ф ' 0. �т h � � �' *..� Са3 а �r. N г;� es � � еч � "� 'в '� -cs b -r� а�й�Z�г� в о � °о а °о �'` ����,, С3 С7 С7 С'7 С7 С7 у и � � � � Q ,�s �г, � +, � о� � '� � � .•�, .� � � С7•� Ghw а � г� � � � � б �1', � � .. � � � � � � �ч�. � � ..г � � " q L�i �'i г�rь 4 �•�� � � � '� � �. > �` у' � � � �" ...� � r� �, н '�' � � � � � 4 k � � � �,., � � ' � � ..,. о iг} Г� С.7 � h CSS 4 ...... � � ГI} � � `л.L С: [7 . � � ,, ��. 4 � � а �С �.. � и, а, а. .Q � � � � � ¢"' � г- ', t-- w й с' р �' с� ° tэ ar с; r�t cv cv � w ьи, ь� � а�'г аС'"r v � � д 1 А Я. м Q � ��.'. ``а вio- - � ai ��° L Г1 д й Са � � � ti .�, r-, �. ,-� � .:. � .;✓ , .:_. � с� о а о сз � q .� i W �L" � г� � е� f-.�� а�. �-ч � 9�] � � � о а. '+ � с+. � �� +i"' й t? �... О'., б б О р� U г/Vj.. !� +' . J-.� ,,. +' +а '�`' СЧ G. �s. � � А С ы� �1 7 �i �1 � � +/ р ... �, и v ��д f]�-д `" .-^ N гл � И ас с°-� о q � в � � � �� � � о о о о � � � � � � � � � � � � � ai � -- � г.r й w Р, Р, йе F�, t�1. � � ,�д ° Е�-�+ � � Е���-+ Н YJ � ® � р � � � � � � � О w С7 и i � � � � � �. у �. � �-а ' � ..н ,� ь"� � . ьн � � � � С7� � f W С/S V � сЧ г+1 ct �r'i � и�+.СΡn� �«� � ьU, � �t ы � б ''� р q � o��r �- � �д и а�^t и 'С `С7 `б 'д г�л й й й й й' й � аь 4„ f� ts �сэ ® м �; � . ч � О О 4 О � � � ь-� ь`� � � ц а-.. w й � х � .� � С7 s� С7' С7 С7 � � ,� ,� � � С ts �'� z �� чi� у �.� М ,. � . � ..р.. � � � к� V ;� -� й-. i� +� 4 О п1 �' � ц С � �°` ��,.. `i" � rG � нГ� � � � � �л �t � е� •._. •^ С q +4 lti � '� � 'L�i � q� .. . . ���а ,� с� г� °' ;� as О � О � {.} ._ n� а �''�^ �' � CJ � � а'"i ы � � v ы' � � °U' о � � .� � � � � � � � � � �t �; � r � аэ с а� i � � � � � � ' � � ��� .� еа ал sг ai сэ еа � --, •� � -� r� C�L � � © R�, '�' � и� ti�.7 .� � � ��-i � � � � � r- n'0O оо оа оо ыs ав оо оа '- � о сз � ° � 4о о о о а � � 4� � �i � ы н ы i. :'. i. с�. а � � ti ti ti � � � � Q д � � А�. м с� � аа оа оа 4а оо оо гас � ,�, .-. г. �` g �о � � � � ¢ � � д R � �С � � tC - �� f� д, д д С1 р д д д' G1 ,�, ,-. � .:. .�. _ �' � � � � с � � � � � с� сз а о а сз о гз ❑ Q а � � � `� � � ¢ ¢� t ¢ � � ¢ � ¢ г� с z zz � � z z z z� „� Q о о о о �r с� �, � ,� ч-• � и-• � •® Q �., � � Q �' �' °' � v � � � �' э4 ��'+ � н' �' � � и Я eJ � � tг .� , � .� � *-� �' с] � йа � � д � �+" � � � т bf7 и '� N � LV ,�, � р у й � � 4 � Са �+�' гл � � 0 � 'б �.' ;т � гл � � гп и а'' �и' 'f_�.' � � � ,� �з у � � я, � и с�. � `о � � � 3 ® ^ � � � � � .t: � � � a�i '� � � `� � � � .U � с°v rг r� а� а� �и-. ��+ а� .°� ат � ги �ауΡп � аэ й с� :� аэ , а,� � � � � 1� �»г: С. 7.� GЛ гл Ям hfй и U� t,�.� i� ... С!7 ы5.. � � Й ��� �а � ° tv �., � G � ® ы С�7 4� д 4 у с�"i оЛ у �7 � � ,:j � +� iC � � � .� � .� �,�G Ё"� � р � � � � � .� !� 'fl 6� G� G1, � � ^г3 й Н Н Н ��� � �� � � � �ц� � � � � с аи с �.' � � � 5 � � � � �� � � � � .��� ,с, °' � w д� � v � -�'м � CI� W � *-+ N е�1 тt �л ц'S �.. С'� сх7 О1 !他; гц н гц , J �и, ла �R 4 гв � � С� ы7� р�д �4 � а„ Q I „ ��� 1�� ^ ы a.s и ау ы, аз ?и ы, а� ai o-� у�'С р� с, � � и л vr и и гл и и и тл и ����•� ы � r� ь� r,� ....... ы� ��� r� .� r� ь� н� л� � 4����� � L�.` н�... �•г. F7 . � i."" ~�'-м w�i s� м w�i н мн пн н-ч ь.м �.���`х"� �' � � � � '� � � а�-��. � � �� � � �? � � � С7� ��с Ч., �° � � ,� ° °� еь и r., с. ь. эк s., с. :., ы н s.. с. ��� � а� ar rv as v' ы са w а� а� v ��� � � � э � � � � � � � � � ��' •� �' � � ;�' г �, � � � � � � �, � � � .._. ,� � � � .г� � � .� ..� � � ..са s3 � .г �� � � � � � � �: � п� � � � � `" � � �Э �1 Э-7 .� м� ь.� >л] ь--� � �..7 „..Э ,'�` � `'° � а � 4о оо av оа «s оа сгs оо '' оа ' оо оо � � с� с� о в о п с� s� с ёэ а у�,� � г-а cv cV cv га гд N гЧ cv ' rW cV ы а t Э Э Э Э Э Э Э , s Э еа ь. �., ы, r~ т. s.. �. s. �.. а. s. ,[4. т .� �,е �,л �s �Э �+ W � � `+. '^�, � '� �. �+ч � � �4 �, "4 Q � R 1 1 1 1 1 Э 1.. 1. s 1 �'. �� бО С4 СО q4 Cf3 CQ t7t1� 44 '.. Gi � бС дQ ® � bA � � и " � � д � � д �С � '� '"�' � 4С �С �� д д G� Г� А А i� д д д д ы ai а� аз аэ а� ы� а� v' ы а.� �' � С � � � � С," � С." i".. G' сэЭ о а о с� сз о о сз о Q а � .... г�5 ы �_ Ы° =С �С �С Q' �С � ЕС � д �С =С w � � 2 Z � � � � � �' � � � � � � вЧ � � � � � са ry •� � � � �� � �� � ��� � Q� ,�� �s � � � ч�.� ® � _' й � са. .� ,�у ',,, � v � �v �� � � � � ~i � � .� -а га ° � � � о � о • w а� �Э � + U � ,� q � � � и � `� А: �" �® � �г�.s � � � + � � а � � � � � � � � г" с� о 'и`t�-. Cj С�•�.1,� �.� � � ю и � � s,�i ." и�rт з� � оrn оо,�.,�с о 4� ыU U�•ь, „ �� А ��Уч�W Р,f��W{r' f�}W'�r'�*� Э-'L"iС7 � � � О •� � � � � CQ ' "' 3�.� .н � в� � в _ � � � � � сг � � � � � � � � � � � г,� .� -� а, ы � � � '� а -- г � G� а �' е,.., � �м. .с.а ° � � � � � �� � � � � � `� G. .�. д, у ... � W f% �й а г� еУ иi �О г-- од Сл са �-^ cV гл � гV cv е� гv г*г N с*1 ' rh гл м гл v иN�►! .�.°� аг � ., г,� � -, й �,n�ьсд �г°.i .. у й° N.°,: n`-i 4 " ���� й ё � й й v�i й й й й й й й c�i� .°.: �.. й Ci ->. ш ь� .`� �7 м� � .J н� � � � ь-`7 `'� т`S ,� � е� 91 а С ''� � �� н,. г� г� м�w ..,, � м�,. � ы.�н ч-�i r�w ыi � .г� С � � � и w � � °+� " U � � � � � � � � � � � в °' ;" �L' � � д � � � ��� � � � � � � � � � � � � °� � а - 9 т1' О �� i.ч iч 3ч й. й.ч i. i.ч�. i.ч W ь., 3.ч.. ���;. 7� ^,��, б) бJ N 4i CJ G] Ш� fU N N 6].. �fi � ц, � � П# a�"S ��" с�1" i�б'" 4�С"� Сд� aS п�'-S+ пСΡi �'". � ��ч RS SSS цi�� W +�4д.� � ��w �{Sв'У ((S м[�д � о� � й ar �G � � ��.. � .G. � г�ч ��..�.... �-ч � -�ч� -°, •�' "`� °� е.ь � .� .й] � � .д,3 �t .S� �, .£7 �] �] `4 L � �j сб еб сд �q сб сд� N tб ��... пi sб Сд г--� �� ь-а н.7 r-а � .-] ь-� ы� н.i �-Э �г L `А у rчо �я ос� оrл caq С� а � 1, 00 ФС W.., йСi й7 _.. fl4 �. 4 ,� �, � � �, ..� � .� w, �. с7 о с7 с� сэ � о о о сэ а aUi б и N.., Г 1 N [Ч fЧ . N N f V [•S Г� N Сд i. s�, i. ..., г-�. i, '., i. м i, i. й��, ы � а�+ �,U„� '� � eL � � Q '� '� � � � ', _._.. �4,' �� 04 flQ� 04 ОО nб S�J SaC дб CG ОС1 Ор �. � .-ы .� ,-ч .», � .--, .. .,�. ,--г ,-ч. ..., ti bfl е~. у � U �-- � � д � �С � �t tC � � д �д' � ц. ° С� д д д Г д д д Са ❑ д v ги ц � 4� v ат а� as е� v �' � с � � � � � � � � � а� оао о о о о о© о о � s� � т � С �°а д � �С @ ¢ 'д @ д �G ¢ � � � � � � � � � � � � � � .®. � � н .� '�r v :у � О и '� г� и � s, м �N .� k, �, р, ' � _� � � � � � и � � 4 � � �' д н rr � w U .� ... � � � � �'" � � гз а �# �. � � � `°1 й а � � � U�" � ° � �� •О р ,• � уу пi @ гh о � +s 4 � � � � � � � � � � и � .1 �Ч 'г,�,�", � 'д s.`�., '� � �'-' � � `'�' и 4 и � � � ц� д 5.�3. д'� 4 с4's tr Ч�" cW ��.. а"Ji .� ы�ш.. ��' ��� й :. ,� А гл c-r ��' -� -- Г� ,--� дм� � гг� rr� rл сл Е-� м Е-+ r�л У �' � и ао.а•�� � � � -. ,� � � ь�, .� � � р О � � � � '�= � й � �. р � � � � и �i" � � ^р � й � � а �а � � �, и � � � � � � с а� �+ ++ � � � � а �' � � � � � .� � � о. ` � � ,� .� '��" W� W ь�° �r' v-i �д r� со с� [3 -а с'ч г`�' � R Рг'1 Cr1 ["'i Г'l C�i ГГ1 CI'� �' �' � � ��� ��' �•��., ё�' о ��U��� �� гу q а�а � v аг а� аь аэ еэ ar ш ar �. � � ц д .� � � � � ' � � � � ,.�7� � � �4��.с� о � ar ц w и уΡ � � � � � �; � � � г��} � Сн' � н а--+ i-ч '... +� �-ч ., н н r�ч � •� 'у � � �, °i��"��гТ3 � ���� � ���а � � � � � � � � � с�•� Lw � �ti� '� � �. �°° ..fiч�' ai ы е'"i ai ы ы а'"i ы' k � -. � � U � С +�с�д ��^ы ч�� ��+ r�� ��-+ ь�� � t� � � '��. .н �� �G н� '�.', / ,G -/ч ......... -/ч iG � ® п � р -ы м� �.7 +..7 �.7 У--7 ' � � � � � � � � С tftЭ ,.. Ог7 OLi � IX7 ОС7 Gб ОС b7 � ` 4� W й С�7 С�3 С�7 С�3 О С? С�7 � � ал а�кi s., к., ь. s� ы ы w --'-- .� � с� � `�,' � д �С � д д � д � � � �� оа аа ' оо оа оа со огч а� с7 � .-. ,-, q G �+, .� .� ,� ,-, ,� г� � ци � � "� ы � � й А А р 4 д А А д А ьн н r--ч r-ы w r--o и-ч н ь�-Ч� � � � � � � �' � � � � С?' С] С� О С� О ® С7 О CJ � г7 '�. е� С 'CSb [ � � д � � � � д � � �7 с � �G � � � � ;� � �' '� 7-, � гh U г� а� � � � � � су��.�'' с.� ar � •�, ,� �' о[7 р s�б a�i a�s еь# ы 4°' � г�д г� �пr Р�- �-' LS. Ti+ '.. [т.�. U3 ���� � О ц7 и (} 4гi � � � .-. � Q � t"w #�+'' �н W А �" � � �, � • � _ р ® ы � 47 �, � � � 0 �7' ch � � S.�-' '�' '[i N С? ��,+ 'С7 ..�.у �, � 0., t1., � '_� � � '�" г� "'� � у L" %l+ � N_ и О б д�"' .G ь. � х�С � *�+ U'�.... �и s.�., '. бi +й � � р С,.) � ..'. {.,} U 7 н ь., � �., � �• ; � С�] �ц � '�. 67 � `�' � Ф �. �� �7 f+1 у Q а� и� О у�уА � а3 ф еб � �� � глсv �,�es���G4 t�.�и�дrлС�wсли F+sn � � � � � � � � � � � � � � � � � � ° � � .. � .,.. д а� � �' Е� a�i � v� � � .� и � � � � а� ц , �.. � и' у `r � �" � � � � � � � �С.� Г� � Z�.г С ум 4н 'ы �+ � о � о ., � � ,� � а � ar � � � � �+. � '� � : �r `� � � W ri� W ° `" � � � � � � �и и vc^ii гv�х !!化; ы и гv. ��.,] ,�{�. � ё ц и ы � `� ы��b�� ° е���1 гs.а � � р�,� � й о й v ® г%� � � � .� ,�+, � ыл аэ 6�.4��г-� � �° � 7 � �� � w г� ,� G °о г°✓ a�i a�i ,� � � � � ь� -� С3 С7 �7 � � � w Ф1 и. �� N С} Q� 6� а+ S9� ��р .� U_ U . Су '� у о д � ч�'-, � аэ � � � �. � � � с� о о w �. о °' ы � � �� � � v � �� � й о � � � 4�ч (� L�i с�б `й.и � '� � � +^' � � � �ь�+ � � � С.4� � � � ' �-и �О � �'�' . �" . / �G'" ' � �....., .:: � _ �� у С Q С] � i� � .�ч �+�ч р � у�' � ч�.� i3ч U L7 А, � А. �" йt �" г"�i � 47.. � � � � � � � й т сн uyi ц1 +п оа оа ' 'а С? м ,� � ' 0. и� у "' г`v "� v. ' .м � � -°-t = � ,--, .� Q а� � � о N м в, c�r cv �л .� � �, � � �, ° д д д д С] � ,-, ,-, ,-. :. � :.� ;� � � v � � � о а о о а � � .� � � � z � z � � z � --- � �з , � w �, у � � �_ � "� "3 :."". €"а, �-�. ��н' � �s � �. �у � .G ,� ,� .С qy и3 �у � U С.7 V CJ � s�', � С .� i г � � .� � и � р й _ А U] U7 гЛ U7 W Li 67 � � � � 4х �м � � � � � � � � � +� � � � � � е � � Gт, � � � � � � � � q�7 ап � �'. h1 N N N .�. � �-4 � �+ fi SЧ � � � � 4б О � б ��,,, q � С7 � �О � С7 � � � � � � � � � � � � � � � .#'� С .� � � � � � � _� � � � � � .� ��, 3 ai �' � ��3'�Ф3 +�3 ��23 � �- � � � � �.. '� �,��`,, � w� G � 7+t CI� �Zr �..®л N С•7 д' Vl �67 � �к� �°° e � V � -' � О �� ы =ц- � � � �i ``� ^� С"" � � � �� �` �,� � 'С� Й г�l, ... Й Й ., v7 Й v7 Р�/1� И V1� :. гh О °����� �� �� � � � � � � :�' � .. �.. гп Г� 4� h� г� м v, гС'"-+ н�м �� r�н ь�ч .�� н ч-�i rw н Н � �"- ���':�� а � v�`i � •� � � w ���� .� ��а � а _.. в � 6 �. ��� � �� � � � � � � ��`�' � а � � � � � ,� � � � � � �G �. � � 2 � � Z � � � � � � � ; о � W ~ �° р, �.. � ат со ос оо nv са ва оо оо оа' оо 'ц ��� N С7 о о С7 Q О сл �' � г� у'� N c�v г��3 е'�ц r�r N tA'-�а c�v r�v N с�"v ® С �� о � Q в д о с о q о а � А с� о' о с7 а е� � са сз � ёэ еи -- � w :� ss � �� ��С �С д � �� д � ¢ г,� � Q С1 q С� й д д А L� С1 G� .-. ,-, .-. .-. .-. ,-, .:_, :� ,=. :�. _; -� ,=, ' a.r а� ц пт аэ w аа v пл а� w � � � � � � � � � � � � � С� С] С] С7 С7 О С3 С7 С7 С� ' � гп � � аг" �С �С �С Q Q � �С �С д Q Q .�. W °�� �� � � � �� � � � � И � �, � � � � о � � о `�'% �i U о о � �, о _ � °' -� r о .� й � .-а Р, с� "'' р � � � � v� � � Ч� � � ,r `г3 ы � � � .S] ,-�� ды � D � � � к� � еб ,��-- � � � � � � � •� С Е'" � b^.� � и.. � � � � И И ь eh i сп � ,�, А-г �:, � � r'� р • � 7 ' � „р гу о ц? р +д � � .� � U � � � rrs U гл � �, � ;� у�у � �*� � � С7 � � � д � �о� °с7 �о °` � � ,� ` � .::' 4 гп � �'., �С U �и и7 ' � � � � � :`: {-�'-, U � Е.`�-, и � � � � � .,, � ,� s � � .:й �` :, � � й � w � t. �м , j Ё-� й F� .'"' С7 � и ,� с� . @ о v '�' "д � р � � � � а� ° 4, '-� 5м a�i о а� о у � .� �' � ,� s--, � � `� � -- :� , r � � . .��w v г.i р , гG W С/а � +� пi г� � +л �L3 г- сга о, � .� � ��� �� ,.. --, ��ы°°�� fj й ,� N °k o�i � � д�А �� � 9J � � д .: � � � � й�''t, ,ё� и +д д� ыr ы а� а� аэ ' ы v а� а� `*-, у tl �$1 'Li и и гл rл и cn +п и и и и � � ``'� �а � � � � � � � ь-7 � r-�- � � н� � � � � C3� � � �,.� . � w.�. ьм н ..��. н С" � � н ы��м ,.. м -° � � ,ь ы '�` .w �, 4� � � � �� �.. 1 ' .. ' . . 1 . ' . .' .. д .. . г i ai .CS ,SS S3 .S7 .[] S7 .,� д] д� (� �.уΡ V"6 д i- i .� ь..� � r-� �.,� и.� ч-�� ь-� ь-� ,м��` � Cl %. .� „ р г.з . � � �4L1 % � 6] � .-ч .-ч w: .-y ,� +�.. � •�.i „ryн V Q � !,,V_, l,fy U С3 U U V ы ..., U С.7 V �` �.'1 �,+ �' � Ч-: Ч-м � � ' . . �" '~ � •�ц � ,. CJ � С7 ¢ В ,�'� О •[у ,� q � *Cj +р �е Q �г р �е _°- ТМ� � с� � ш� с°а,� а°�� a�i� �� а.°а� ы°� �� aQi� �4 � �� р C7RGi,7�C7ZC7;�C'7�С7�С7�С7;�С7� _ц а �-; W� � � оа во ocr ао со аа ог, а_о г,о со х, .Я Q���,.. b .. С�.S G� О С7 С7 С7 � р Ф гл ,.С `� `�. -.. � � � N N ��, N . CL�ё N � �у r, � б '� С� ГJ С7 О Q С7 С7 '. а С7 _ iw _ ы � р N � �'^ С� � С'�-+ � R '^� � i � � n � bA � � � "С7 � � � Q � � � � ..... � � °-� 'д.� � '�;, е�ч � w�д а а� д а � д а д р � "--' � � ^ � ; � ^ ^ ^ ^ .1:� .... .. �, ц .�, �. .. �. �, • � v � � � � � � � � � � �. о о с� о с� о о о в о с� � � � .� � � ¢ ¢ � ¢ ¢ ¢ �с ¢ �с � w�� z z z z z�'z z z z � � � ;� � � _ � � �, � с�а о � ' т b- �r й � � � � �; � � и о � � �s � � и � � � � � � •°-� с ; ; � и а� � n`�; � �: � ' �� а ы � r'} й � pq �... � СП f.�" �[и] v 47 �. �,./ �1:.ь iи-г ^� 4У у,'л � Fи" i-ч' „и„ � Э�ч С3-ь �. ,у, бi � '' tj , �7 С'7 'Ct п3 � О о ' � rь ' `с� м � � •г..�r а'°i аь"i ai v U х `е7 �tJ" q � "� �� "д р � � а3 сб � с�д c�tl ' � � � с�б sиJ С'�'д U � ,� ,� ,� v�,� А а а. и гл й7 � �., �-7 �,� а. � rл U rл � '`� � н � � � U ч :r � f.i .i7 � � _. '� � й � � �и и °1 ы rдС . � � �..�,� s й и � � � � � -т. ,�'" н � � � о Ci v и а � су � � �' -ь,, ..� `€. ,� е� � а _ и и � . . . 'I��i Р4 G G �� г� ryt kЛ ц3 [`� о4 сТ Сэ ...: су �i � �... '� N ... C�k N� �, ;� �v ,.� � а, � � �� �"�' й `� N :: т ._.� � �+ rг�`, А � -с, � а гэ� у `' � 4 � k��'� °' ':3 й й й й й й й й � � у � § � й � а`Э � г� ..� ь� �� .� � д~ �у '� � �н�-� н н�-� ,�. ь-�i .w м н иw °v. �' � v Z1 �" ш С.1 S д aai q � � � � i i r � � �у И ."'у 4 ..С7� S7 .I7 ,S7 А ,.С} .С.7 ' Я ©.. �� а �g са� пs cb пs сб а3 са сб � � � � ,� �1 н.� � � �3 ,-] �1 w] � � �°` О И � � �ч � � .� г� и �1 � G� С3 V_ С�} V . Р.�� � U ,,, C�i C�j� � т� � � ° �,а с� ь,о �гл ао �сд `na 'сд ��> .� s Q��� Q n� a с� а о " •Н � � е� о � а°� � �i � е°3 � с°х ;� а°� � � � а°� � U�, � а С7 ;� С7 � С7 � С7 2 С7 � С7 ;� С7;� С7 ;� � � � � � а � � � ов с� оа оа ®а оа со ао а Q ar е°v ° �°.Э о о сз � � � ц й а � � � Ф О � fi7 �, �, .-� ,� r, ^ q � � i�`- [`~� i Р- С � ['''*- [�'- � bд � � у � � Fт�-i й Д G � С� С� С� � Са r-, .. r-. r-, .--, .. r-, ' ,-. :� :� :.� :. �, .;� ` v ы v ы д� ах аэ а. � а 'С7 С3 С7 С7 � С] С7 °` с� w � .� " W � ;� � � � � � ,� Z �.-, +..., о о � "� � � � Q � ...' .+� � �' � а. и . � �. � � � w ,� ,� � .sг � .. � � .� � v � �� � Q с`� ц у� и�� и� и ь, rS��[ �у е� � � с�с � Р. .с � р,� �� о; р.� е� г„ у� а" �7 � о �i.a. й � � � м � � г� �� е•у � - � �н (,�� U. С,� yVSj �' о�, И� '�" i. v'�' � д7 i Г�'1 о 7�, &L � Д�s р� �уΡ,�� �. �+�i а, i и L'�..' �' � i � '�°а о бО О OJ г� i-.' сд� о i+ �� . О +'�'"+ �� �. � Ч-.. ил fV � г�j б 4� ёб г�, � й w О С7 � С7 � с7 б� ц-, г,�j р +r,��j 4 сб � U гы, „� �у ...,� ц н„� ��.��.. �� .�: А».. О '�` wr � сб N е�д Г*1 � м��ч � �~ � � � � •N � � � � � й•� � �� ь� F�e а-�. L*3. Са, �м Ri �. н�.е" 0.�г ®... .�. G�. � С, i и�r � G3 �r � � � й� ` i � , н � i. С'� � � S� �н � ц �. � � � � � � � .�Si "� c�S� а � ,� ,� � ц �". мл � � `� � "� '�` � С� г� 4� � � �" W С G� ® � � ��'' ' � � �г' ы" � С vs и � � � � � . �+ ,� ц Су . � W GI� !� Т N N N N N N � О !-,,탠; � ��'���а � �� � � -.- -., .. �н �ьУ`С ��°1 °�' � й о -='. оч fl о�_t;� с'Q '�: ��� L.� м � a3i а�а v � а�з a�i ы �' � .� к ��.��, �� U � �` � Z � � � � z � �' � � � а��� т �}° � 'й е о �[:° � � � q �. � ,�` ь � � ° с� ��� � �� � � � � � � � � ы� � z � � � � � �� � � �_ �_ �Г, �_ _� �_ �_ �_ � " � 4� С7 С7 С7 Q О ® б р N ц °л "� R � t*�+ С-_'` С�Ч С'�� Г�V ,, S� -� �; .°�' � с� с7 о г� ® в о � Q �н ,�,� � v'° � � v � � � ''' '' гv ' г�а с�э cv гv cv ra г�и c�v � � � ад � у ro р � � ° �i С7 д � �б � � � @ С.� д д .^, ^ ^ .. ' , .-. � г-, ,� ,� ^ - �-- ' V �. ... .г ,�. �. �. С)' Q© � С7 б � р t? С3 .�' 'r' "т и и и и и и и � с�] ev cv сц с�] ец н н � � � F � '� � � � Н х� н к к к к х к � -� � `� .� � � `� � � � � � � � � � � � � ? � � � а; �; �; �; � � �` � � � М �' ,� Г{7 l'� �5 N И et 'кt r^, � � � 0г1 м О� CR � CR � t�3 � С7 � � � С�7 4 � q ^" ® Г3 С3 ... �G б .. Q � С? С7 � Са iв � � ,� � � � � � � � Oi � � � � � � � � � � � � � о£4 � G4 Г�Э д7 � �ь й� r� � �..`�'. W F�" ь-� ' н� �1 ы� и.7 ы..7 �--7 � и-а ai � � � _ � _., ëtl ar� � � � a�i a�i аи'i v � v vv' � ,�.�ч � � .'ь� =� � � ,.SР�. ,�°, � � .SG � � �i � .� � ,� ,д ,� .� � � � .� .А м ц�.,� ��� 4 О С�г Q С� б �О р п � р � � � � �Н � д а� i S � � � � �` � С# •.. !С ги i" � и +^�.'"r '� � .С '" S". О ^,�g � � � 'м �' � � - � � r� � � � � � с а� � � � о � .,. � .� � � � �, � �° -� � � ы о , ��"1� С � N Г� t# и tD С� оа Q� р, �`W� �' r�