AUDIT OF FINANCIAL STATEMENTS FOR THE PUBLIC FINANCIAL MANAGfENT IMPROVEMENT AND CONSOLIDATION PROJECT FOR THE YEAR ENDED 31 DECEMBER 2016 PUblclFinancial Managcnent 1Improvement and Consolidation Project Multi Donor Trust FLLnd (MDTF/]DAiADB) - Project ID- P133424 - S La Financial Statements for the year ended 3 1 "December, 2018 Contents Page General Information I Report of the Auditors 2-4 Background to the Project 5 -8 Statement of Management's Responsibilities 9 Statement of Financial Position 10 Statement of Comprehensive Income II Statement of Resources and Expenditure 12 Statement of Cash Flows 13 Notes to the Financial Statements 14- 17 Report of the Aiditors on the Special Accoiiiit Statement 18 Special Account Statement 19 Q6(Q 7c2g/Q Publi cFinancial Management Improvement and Consolidalion Project Multi Donor Trust Iund (MDTF/IDA/AIDB) - Project ID - PI33424 LEFinancial Statements for the year ended 3 I"December, 2018 GENERAL INFORMATION Official Address Public Financial Management Improvement and Consolidation Project (PFMICP) Ministry of Finance Treasury Building George Street Freetown Financial Secretary Mr. Sahr Lahai Jusu Project Director Mr. Adams Tommy Bankers Sierra Leone Commercial Bank Siaka Stevens Street Freetown Bank of Sierra Leone Siaka Stevens Street Freetown Auditors Audit Service Sierra Leone 2nd Floor, Lotto Building Tower Hill Freetown Sierra Leone PIbli iilicial NKMnge t ilpli rovrnemet and Coisolidation Projct Fuli D)n1or Trsi lund (MDIDA/A 1)) - Project Il) - 1133424 S n nciit Stimes for i te ver ended 3 l December, 20 18 Audit of the P-ic [inancini Mngpent . fmn7 r and tonsoidation Project performed by the Auditor General Addressee: Tir Poje! Maougr Dearsir Qualified Opinion I have audited Ilie financial statemeins of Public tinancial M,anagement Improvement and ¯Consolidation Projeet fOr the ye,ar cided 31, 1-: 2X. These financial s tatements comprise a sttmn fjnnilpsiton . - e-a.u- a-/ni -si 1ur stt *-l' rs n and- lpn iue, asia ßowl~ -sltfor the ycar then endeel, and II sunIMmarV of 'initcant accounIng pohiCies and other explanatory information as set out on pages 9 to 16- In my opinion, except for the matter stared in the qualifed opnion patragraph, the accompanying - nancial statements present fairly, in all material respects, the financial position of the Public Financial Management limlprovemellt and Consolida ion Project as at 3 7 Vem/;er 20/8, and of its fiiancial performiance and its cash flows for the y'ear then ended in accordance with the acrcouning policies as stated in note 1 of the financial statements and the IDA Cuidehnes. Qualifies Opinion Duc to irregularities in the procureient relating to the supply, delivery and installation of equipment and LANs for the rollout of ll`NMIS to 24 MDAs, ,ii ariount of LjS$275,552.28 paid on this contract was deelared ineligible by the World Bank. H owever, Ilie entire amount was refunded by the ;overnrnent of Sierra Leone in January 2019. Responsibilities of Managenent and Those Charged i wth Governance for the Financial Statements Management is responsible for the prepiriatioi and fair presentaion of these Financial statclments and such internal coirol as management deiermines necessary to enab le the preparation of fitnancial staetnens that are free' from material missta1teent whether duc in fraud or r Uror. Those charged vith governance are responsible fotr overseeing the entily's financial reporting procCss, - 2 Publi clin ]ial Managemtc inprovemenL and Consolidaion PrqjeCI Muli Donr Trust Fwnd (MI FlDA/AIDB) - Projeci ID - 133424 --LIiiitinni Sikiteiienis fr ie year ended 31 ")ecember, 201 8 Auditor's Responsibility for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statemenits as a whole are frec from material misstatement, whether due ro fraud or error and to issuc an auditor's report that ineludes iy opinion. Reasonable assurance is a high level of assurance but is not a guarantec that an audit conducted in accordance with in1 ernational Standards for Supreme Audit Institutions vill alwavs detect a material misstatement when it exists. Mfisstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in aceordance with International Standards for Supreme Audit Institutions, I exercise professional scepticism throughout the audit. I also: identify and assess the risks of material missatermenrt of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain aidit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material iusstateient resulking from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. SObtain 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 effecriveness of the En`irt's internal control. SEivaluate the appropriateness of accounting policies used and the reasonableness of accounting estimares and related disclosures made by management. • Conclude on the appropriateness of management's use of the going concern basis of accounting and. based on the audit evidence, obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Entity's abiliry to continue as a going conce3rn. If I conclude that a material uncertainty exists, I am required to draw attention in mv auditor's report to the related discIosures in the financial statements or, if su8ch disclosures are inadequate, to modify ny opinion. My conclusions are based on the audit evidence obrained up to the date of ny audiror's report. lowever, future events or conditions may cause the Entity ro cease ro continuC as a going concern. 1 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. 3 pujb[i eFinncial ManagememL Improvemeit and Consolidation Project MulLi Donor TrusI Fund (MDTF/IDA/AIDB) - Project ID - P133424 5 MM 0 Financial Statemenis [r the year ended 3 l"December, 20 18 1 communicate with those charged with governarice regarding, among other muatters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencics in internal control that 1 identify during my audit, I also provide those charged with governance with a staterment that I have complied with relevant ethical requireiments regarding independence, and to communicate with them aU relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safcguiards. 1F'roi the nalters communicated with those charged Withl governance, I determnne thosec matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit natters. I describe these natters in my auditor's report unless law or regulation preciudes publc disclosure about the matter or, when, in extremely rare circumstances, I determnine that a matter should not be communicated in my report because the adversc - conscquenccs of doing so would reasonably be expecred to ourweigh the public interest benefits of such omiunlcaon. AUDITOR GENERAL Date: . 4 PuLbli cFinancial Miagement Imp[ovem nt ond ConsolidaOion Projct Multi Donor TRILI Fund (MD TIDA/ADR) - Project ID- P133424 S Luin cial Satcmnts for ihe year ended 3 'Dcinber. 2018 THE BACKGROUND TO THE PROJECT The Government of Sierra Leone (GoSL) launched the third generation Poverty Reduction Strategy Paper (PRSP Ill) - The Agenda for prosperity on 12'11 Jily 2013. The agenda sets the direction and development priorities of the country a five year period (2013 - 2018). The strategy represents the agenda for the first five years of the journey towards achieving the middle-income status by 2035. The agenda for this period is to build a stable economy, founded on private sector-led growth, and diversified across several competitive sectors to achieve the vision for economic and human development. Furthermore, the Strategy highlights the fact that achieving accelerated growth and poverty reduction requires an effective budget system that fully reflects these and other priorities, including enhanced expenditure efficiency. Therefore, given the importance of sound Public Financial Management (PFM) to the effective implementation of the Agenda for Change, as well as its potential for corruption, increasing the quantum and quality of domestic resources, and attracting external budget support, the effective functioning of pFM institutions and systems at all levels of Sierra Leone's governance structure is accorded high priority. Government of Sierra Leone has made considerable efforts in its drive to strengthen the country's PFM framework and systems since the end of the conflict in 2002. With the help of financial and technical assistance from the European Commission (EC), the UK Department for International Development (DFID), the African Development Bank (AfDB) and the World Bank, the GoSL has made good progress in strengthening its PFM framework and systems. This has resulted in major PFM achievements over the years, including the establishment of the legal and regulatory framework for budgeting, accountability and procurement, implementation of a financial management information system (FMIS) in the Accountant General's Department in 2005 and its roll-out to several ministries, departments and agencies (MDAs), and the removal of the backlog of annual financial statements (over the last 4 years, the public accounts have been produced within the statutory deadline of 3 months of end of fiscal year). Independent external audit quality and scope has improved, as has timeliness in the completion of audits. Basic budgeting, procurement, accounting, and reporting procedures have been established in local councils. 5 Publi cFHnancial Management Improvement and Consolidation Project MlItU Donor tIrust Fund (NDTF/IDA/AIDB) - Project ID - P133424 F inancial Statements for the year ended 3 I1Decemrber, 2018 As a result, despite the very low starting point at the end of the war, the initial evaluation (In 2007) shows that Sierra Leone has caught up with its peers in the region in terms of Public Expenditure and Financial Accountability (PEFA). Despite this progress, however, various analyses including that of the IMF report 'Sierra Leone Implementing Public Financial Management Reforms', indicate that areas of weakness still remain. These weaknesses include lack of budget credibility and predictability, fiscal management challenges, weaknesses in expenditure control (including payroll), and low levels of transparency. It is therefore clear that much remains to be done to move the system to a level that is capable of directing resources to priority areas and support high quality expenditure outcomes. The Project Implementation Manual (PIM) has been revised which basically describes the implementation arrangements of the Public Financial Management Improvement and Consolidation Project (PFMICP) and takes into consideration the Additional Financing (AF) approved in June, 2017 and the establishment of the Project Fiduciary Management Unit (PlF MU). The proposed AF is an IDA grant to allow for (a) US$3.0 million for the introduction of an electronic procurement (e-Procurement) platform within a new Component 1, (b) US$4.5 million to address the funding gap associated with implementation of the Integrated Tax Administration System (ITAS) within the new Component 1, and (c) US$2.5 million for the introduction of new activities around open and big data and scaling up of non-state actor (NSA) support within the new component. The proposed AF will strengthen the overall development impact of the PFMICP, adjust the World Bank's assistance to better reflect changing government priorities and circumstance, and enhance the overall achievement of the Project Development Objective (PDO). As part of the proposed AF, the overall project will be restructUred to (a) revise several components to reflect new and dropped activities; (b) revise the Results Framework to reflect the AF and progress to date; and (c) extend the closing date by two years, to March 31, 2020. 6 Publi CFinalcia Management improveiment and Consolidatiol Project Multi Donor Trusi ILind MDTF/I DA/AD13)- Project ID - Pl133424 Finmncial StaLemenIS for the vear ended 31 "Decerber. 2018 The specific overall Project Development Objective (I'DO) of the Public Financial Management Improvement and Consolidation Project (PFMICP) has been revised for each component as follow: Component 1: Strengthening Budget, Financial, Procurement, and Taxation Systems: The objectives of this component are to: i Strengthen financial control in government, improve accountability systems and practices, and enhance independent and public oversight in the management and use of public finances in Sierra Leone. 2. Strengthen revenue policy and oversight of revenue collection; improve the efficiency and integrity of revenue administration; to increase domestic revenue, and to integrate revenue systems with overall PFM system. Component 2: Improving PFM Oversight and Accountability Systems: The objective of this component is to strengthen financial control in government, improve accountability systems and practices, and enhance independent and public oversight in the management and use of public finances in Sierra Leone Component 3: PPM Reform Coordination and Project Management: The objectives of this component are to provide a continuing institutional and coordination basis for overseeing the implementation of the PFM Reform Strategy as a whole as well as manage the implementation of the proposed project - the PFM Improvement and Consolidation Project. it will include the management of fiduciary aspects of the proposed project which will be subsumed Under the newly established PFMU and serve as the overarching government entity for monitoring and evaluation of all PFM reform actions under the Strategy as well as for the proposed operation. In view of the above, therefore, the Government of Sierra Leone, in consultation with, and support from its key development partners, conceptualized and formulated a Public Financial Management Improvement Project (PFMICP) aimed at deeper, coherent and sequential PFM reforms. Contributors to the PFMICP: Contributor 2016 Changes 2017 2018 Comment on USS USS USS USS changes International Development 12.00 10 00 2 22.00 Additional Association (IDA) _ funding African Development Bank 3.50 - 3.50 3.50 (AFDB) 7 Pibli cFiiancial Manageimein [iprovcmheni and Consolidaiion Projeet Miiti Doniior Trusit FLnd (MDI IDA/ADB) - Projeet ID - P1)33424 Sl L Fianc Sai ltemeis for Ihe year ended 3 1"December, 218 MDTF- European Union 1I81 (1.81) - - Withdrawal of (EU) _funding M DIF -- UK Dept. for 11.19 (6.59) 4.60 4.60 Part nwithdranal international Dev. (DFID) offunding Total funding 28.50 1.60 30.10 30.10 _ Audit Service Sierra Leone operates component 2.4 External Audit of the project and has assigned, its own designated accounts for activities amounting to $ 1.27M. 8 Publi cimanclI Nianapeient Inprovement and Consolidation Project Multi Donor Trust Fund (MDTF/IDA/A1DB) - Project ID- P133424 Financial ISemens for the year ended 3 I"De cember, 2018 STATEMENT OF MANAGEMENT'S RESPONSIBILITIES It is the responsibility of management to prepare Financial Statements for each financial year which should show a true and fair view of the state of affairs of the Project and of its surplus or deficit for that year. In preparing these Financial Statements the Management is required to: - * select suitable accounting policies and apply them consistently; * make judgements and estimates that are reasonable and prudent; * state whether applicable accounting policies have been followed. subject to any material departures disclosed and explained in the Financial Statement; * prepare the Financial Statements on a going concern basis unless it is inappropriate to presume that the Project will continue its activities Management is responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Project. They have a general responsibility for such steps as are reasonably available to them to safeguard the assets of the Project and to prevent and detect fraud and other irregUlarities. On behalf of Management Project Manager FMICP Financial Secretary 9 PUb]i clinancial Management Improvement and Consolidation Project Multi Donor Trust Fund (MDTF/IDA/AIDB)- Project ID- P133424 Financial Statements for the year ended 3 1"December, 2018 STATEMENT OF FINANCIAL POSITION Notes 2018 2017 USS US$ Asset Cash & Cash Equivalent 3 2,377,419.21 2,549,470.35 2,377,419.21 2,549,470.35 Funding and Liabilities Deferred Income 4 2,377,419.21 2,549,470.35 2,377,419.21 2,549,470.35 These Financial Statem ents w ere approved on......... ......... ........ .. .2019 .......... ........... Financial Secretary ........................... .. ...Project M anager PFM ICP 10 Publi cF'iniancial Manacinei Improvcment and Consolidation Projecl Multi Donom Trust FL11d (MI) F/IDA/A IDB 3) - Poject I D - 1I33424 IFinancial Statneitts [or the vear ended 31 "December 2018 STATEMENT OF COMPREHENSIVE INCOME 2018 2017 US$ USS Income Funding from Donor 4 2,578,673.64 2,766,632.59 2,578,673.64 2,766,632.59 Expenditure Goods, Consultants' Services Training and operating Cost 5 (2,578,673.64) (2,766,632.59) Result for the period These Financial Statements were approved onn2....n 9. ............2019 ............... . .................Financial Secretary .................. ........Project Manager PFMICP I1 PbiL cFinancial Management inprovemen[ and Consolidation Project MU[Li Donor Trust FUnd (MDTFIDA/AIDB) - Project ID- P133424 Financial Slatemcnts for the year ended 3 1"December, 2018 STATEMENT OF RESOURCES & EXPENDITURE 2018 2017 USS US$ Opening Balance as at Ist January 2,549,470.35 4,437,728.64 Resources Received Funding Received in Special Account 2 2,406,622.50 - MDTF/ IDA Direct Payment 877,693.00 Interest Received 681L30 Total 2,406,622.50 878,374.30 Resources Expended 5 (2,578,673.64) (2,766,632.59) Closing Balance as at 31st December 2,377,419.21 2,549,470.35 Supported By: Balance in Special Accounts 2,377,419.21 2,549,470.35 These Financial Statements were approved on....................................2019 ............. ........... Financial Secretary .......... . ....... .Project Manager PFMICP 12 Publi cFinancial Management Improvement and Consolidation Project Multi Donor Trusa Fund (MDTIKDA/AID13) - Project ]D - P33424 Financit] Statements [or the year ended 31"I)ecember, 2018 STATEMENT OF CASH FLOWS 2018 2017 USS USS Operating Activities Cash Paid to suppliers, Activities and employees 5 (2,578,673.64) (2,766,632.59) Cash Outflow from operating activities (2,578,673.64) (2,766,632.59) Financing Activities Funding Received in Special Account 2.406622.5 - Funding received from MDTF/IDA 877,693.00 interest Received - 681.30 Cash inflow from financing activities 2,406,622.50 878,374.30 Net (Decrease)/ Increase in cash and cash equivalent (172,051.14) (1,888258.29) Cash & Cash equivalent at the beginning of the period 2,549.470.35 4,437,728.64 Cash & cash equivalent at the end of year 3 2,377,419.21 2,549,470.35 These Financial Statements were approved on...... .. .................2019 ................... .Financial Secretary ......... ............ ...............Project M anager PFM ICP 13 Publi cFinancial Management Improvement and Consolidation Project Multi Donor Trust Fund (MITF/IDA/AID3) - Project ID - P133424 Financial Statenienis Cor the vear ended 3 1"December, 2018 NOTES TO THE FINANCIAL STATrEIENTS 1. PRINCIPAL ACCOUNTING POLICIES The folowing accounting policies have been applied consistently in dealing with items which are considered material in relation to the Project's financial statement, a. Basis of accounting Statement of resources and expenditure are prepared on the basis of cash accounting whereby income is recognised on the receipt of cash and cash equivalents is recognised on the disbUrsement of cash and cash equivalents. The project financial statements have been prepared using the modified cash basis in line with the project financial reporting terms of reference. The basis of the income recognition is described in note (d) below. b. Foreign currency transaction Functional and presentation currency The functional currency is the local currency in Sierra Leone which is the Leone. 'The Project has however adopted the United States Dollars (19S$) as its presentation currency as most of its transactions are dominated in US Dollars. Transactions in all other currencies are therefore considered foreign currency transactions. Transactions and balances Foreign currency transactions are translated into functional currency using the exchange rates prevailing on the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions denominated in foreign currencies are recognised in the Project Income and Expenditure Account. c. Non-current assets Plant and equipment are expensed on acquisition by the Project. The financial statements therefore have no non-current assets shown. d. Income Funding from the Trust Fund is held in a deferred income account when received and only recognised in the Project's Income and Expenditure Account when utilised, 14 Publi cuincial Managenciit muprovcment and Consolidatio 1 Proec'ut MUL1i DonLor TIrUst [unild (M1DTRL F/iDA/ADR) -- Projoct ID - P133424 liniancial StaliMcns for' th year ended 31 December, 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) 2a Disbursements 2018 2017 us$ Us$ Total Grants Receivable (MDTF/IDA/ AfDB) 15,245,335.61 14,523,028.61 Addition Grant 10,000,000.00 Grant Cancelled (8,400,000.00) Amount disbursed during the year (2406,622.50) (877,693.00) Amount yet to be disbursed 12,838,713.11 15,245,335.61 2b Disbursement During the year PFMICP/ MOFED/ IDA /AF 01 918,286.44 PFMICP/ MOFED/ AfDB/006 1488.336.06 - PFMICP/ MOFED/ UNCTAD 1 877,693.00 2,406,622.50 877,693.00 3 Cash & Cash Equivalents Sierra Leone Cornmercial Bank-Designated Account 2,364,93 I.42 2,534,685.35 Bank of Sierra Leone - Designated Account 12,487.79 14,785.00 2,377,419.21 2,549,470.35 4 Deferred Income Opening Balance as at Ist January 2,549.470.35 4,437,728.64 Interest Received 681.30 Funds Received during the period 2b 2,406,622.50 877,693.00 Total funds Available 4,956,092.85 5,316,102.94 Releases to income Statement 5 (2,578,673.64) (2766,632.59) Closing Balance as at 31st December 2018 2,377,419.21 2,549,470.35 15 Publi cinancial Managemen limprovcmen and Consolidation Project Multi Donor Trust Fund (MDTF/IDA/AIDB) - Project ID - P133424 NFinncial S tCTmts for the year ended 31"December, 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) 5 Total Expenditure 2018 2017 US$ US$ Total Cash Payment 2,588,712.34 1,896,884.80 Direct Payment - 877,693.00 Less returns (10,038.70) (7,945.21) 2,578,673.64 2,766,632.59 - 5b Use of Funds by Component Comp. I (Strengthening Budget, Financial, Procurement 1,452,057.16 1,792,454.80 and Taxation Systems) Comp. 2 (lmproving PFM Oversight and Accountability 686,466.89 127,145.62 Systems) Comp. 3 (PFM Reform Coordination and Project 450,188.29 854,977.38 Management) 2,588,712.34 2,774,577.80 16 Pubi i cF inanciA NI Mna1CgemenI Improve e nic t and Consol idat ion Project MLI Li Donor Trust F Lnd (M ITI )A DA 1B) - Project 1D - PI33424 Finlaancial Statements lor the year ended 31"December 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) Sc. Use of Funds by Sub-Component 2018 2017 US$ US$ 1.1 Budget Planning, Credibility, and Framework 116,070.01 114,325.78 Formulation (national and local) 1.2 IFMIS/Accounting and Reporting Systems 265,076.67 749,581.92 1.3 Public and Electronic Procurement System 62,065.74 11,890.00 1.4 Revenue Management Systems and Legal 1.008,844.73 916,657.10 Frameworks 2.1 Strengthening Audit and Oversight 191,825.77 48,263.72 2.2 Open/Big Data and NSA 494,641.12 78,881.90 3. I Project Management and Coordination 386,003.43 778,543.48 3.2 PFM Reforms Directorate 64, 184.86 76,433.90 2,588,712.33 2,774,577.80 Sd Use of Funds by Category Category 1: Goods, Consultancy, Non-Consultancy, 2,417,328.80 2,774,577.80 Training and Operating Cost Category 2: Sub-grants to NSA 171,383.53 - 2,588,712.33 2,774,577.80 17 Publi cFinancial Management Improvement and Consolidation Project fMulti Donor Trust Find (MDTF/IDA/AIDB) - Project ID - P133424 .F LA F PIIinancial Statements for the year ended 31 "December, 2018 REPORT OF THE AUDITORS ON THE SPECIAL ACCOUNT STATEMENT, US DOLLAR ACCOUNT NUMBER 003-001-014156030-144 I have audited the accompanying Special Account numbered 003-001-014156030-144 established under the provision of the IDA Programme for the year ended 3l1" December 2018as set out on page 19. I conducted the audit in accordance with the Standards of the International Organization of Supreme Audit Institutions (INTOSAI) and International Federation of Accountants (IFAC). Those Standards require that I plan and perform the audit to obtain reasonable assurance that the Special Account statements are free from material misstatement. The accompanying Special Account Statement was prepared on the basis of cash deposited and withdrawals for the purpose of complying with the project agreement. I believe that the audit Opinion In my opinion, except for the matter stated in the qualified opinion paragraph, the receipts are properly accounted for, and the withdrawals were made for the purpose of the project in accordance with the Loan/Grant agreement and IDA disbursement procedures. The accompanying special account statement gives a true and fair view of the ending balance for the year ended 3 Is December 2018. Qualified Opinion Due to irregularities in the procurement relating to the supply, delivery and installation of equipment and LANs for the rollout of [FMIS to 24 MDAs, an amount of US$275,552.28 paid on this contract was declared ineligible by the World Bank. In accordance with the provisions of the terms of reference for the audit, I confirm as follows: * Withdrawals, with the exception of the US$275,552.28 , from the Special Account during the period under review were made for eligible expenditure. * The Special Account of the project has been maintained in accordance with the provisions of the financing agreement. AUDITOR GENERAL Date 18 'Lli ci iinincil ManageMlletl inpitovemnnt and Consolidulion Project Mul[ Donor Trust Fnd (MDFI FeDA/AIB) -I Project I) P 133424 Financial Statements Ior thw \car ended 3 1"Deceiber 2018 REPORT OF THE AUDITORS ON THE SPECIAL ACCOUNT STATEMENT, US DOLLAR ACCOUNT NUMBER 003-001-014156030-144 SPECIAL ACCOUNT STATEMENT Account No: 003-001-014156030-144 Depository Bank Sierra Leone Commercial bank Address Siaka Steven Street, Freetown Agreement Reference Pl33424 Currency United States Dollars Account Activity 2018 2017 US$ US$ Opening Balance 2,549,470.35 4.437,728.64 Funds Received during the period 2,406,622.50 - Interest Received . 68 1.30 - Returns deposited in the account 10,038.70 7,945.21 4,966,131.55 4,446,355.15 Amount withdrawn for implementation (2,588,712.34) (1,896884.80) Closing Balance as at 31st December 2018 2,377,419.21 2,549,470.35 19 Pubi cFinancial Managenwti Improvement and Consolidation Project Multi Donor Trust Fund (MDTF/IDA/AIDB) - Project ID - P133424 Financial Statements For the year ended 3 "December- 2018 REPORT OF THE AUDITORS ON THE COUNTERPART FUND ACCOUNT STATEMENT US$ Balance b/f 1,009.13 Supplementary Reqlest received in 2017/2018 66.199.85 Others (Misprocurement/ PFM R U) 351,937.49 419,146.47 Expenditures Goods 5,103.00 Other Cost 6,967.26 Salary and Allowances 37,600.69 Training/ Travel 7,128.13 Operating Cost (incl Charges) 11,12.38 68,711.46 Balance 350,435.01 These Financial Statements were approved on... ...............2019 ........... ....................Financial Secretary ..... Project Manager PFMICP 20 Pubi cFinancaJ Management Improvemerit and Consolidation Projeci Multi Donor TIst Fund (MDTF/ DA/A DB) - Projcl I) - H 33424 SEa LHE inandal SiMumenNs for ric year ended 3l Dtcember 2018 APPENDIX 21 � q ,�� °а о° °о °о о° { о U I= Э С.7 С7 f7 I С!3 с� С7 - � � � � н L � �?� М N с'ry П1 s'г7 i[S : S^'7 CS3 С�У [й ' S' 7 N � � ?� 7- `� ?- �- 3` � ' _ .�._..... 4 б С7� �7 Q� Ф ,. а �� � �. Ф О Сч Ф С7 � О 1^ � ,. С5 _ГJ G7 С� О, С] , г�л -� Г_7 С7 Ф С� О� 4 +� ..' CJ С� С7 С:� О С7 -:. � � � Са С7 CJ Г7 С7 С7 � �:� � Lta tS7 lS7 С7 t"i С� � з� � j ��... N N N 4ГР t7 ® ®= '',. N N 4V цЭ 4 д ^ .Г.- , , .. . .__. 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'й v С7 а z � � _ � � _ �_ � _ �� ��� � р гз- 4 __ �� t��?t-- �� i - � �� �. а� � � �� � [� `г' а с-' � ° `� r- -- i " I . . . - i�5,'� и. > I PublieFiriaticial Mariageniclit Improvement and C nsolidation Pro ect SET I L611 Multi Donor Trust Fund (MDTFADA/Af`DB) - Project ID - P 133 i 424 Fillaricial Statements for the year ended 3 I'Decernbtr, 2018 REPORT OF THE AUDITORS ON THE COUNTERPART FUND STATEMENT I have audited the accompanying Counterpart Fund of the PFM ICP established under the provision of the IDA Programme for the Year ended 3 1 st December 2018 as set on page 73. I Conducted the audit in accordance with the Standards of the International Organization of Supreme Audit Institutions (INTOSAI) and International Federation of Accountants (IPAQ. Those Standards require that I plan and perform the audit to obtain reasonable assurance that the Special Account staternents are free frorn material misstatement. The accompanying counterpart Fund Statement was prepared on the basis of cash deposited by the central government and withdrawals for the purpose of complying with the project agreement. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Opinion In rny opinion the receipts are properly accounted for and the withdrawals were made for the purpose of the project is accordance with the L,oan/Grant agreement and IDA disbursement procedures. The accompanying Counterpart Fund financial statements give a true and fair view of the ending balance for the year ended 3 I't December 20 18. In accordance with the provisions of the terms of reference of the audit, I confirm as follows: 0 Withdrawals frorn the Counterpart Fund Account during the period under review were made for eligible expenditUrC. 0 The Counterpart Fund Account of the project has been maintained in accordance with the provisions of the financing agreement, AUDITOR GENERAL Date 124