... y i- Lggggggg g ggggggg ~-~- ~ g - sw æom m - .- usmnrnsmaaanuuuni World Bank Funded Project West Africa Agricultural Productivity Program (WAAPP-lC Liberia) Implemented by the Government of Liberia Through "Ministry of Agriculture Program Management Unit" IDA Credit No.: 48830- LR and PHRD Grant No.: 099511 -LR Report and Statement of Cash Receipts and Payments For the year ended June 30, 2016 - CONTENT: Page: 1. Project Information and performance 2. Statement of project management responsibilities 4. Independent Auditor's Report 5. Statement of cash receipts and payments (by category) 6. Statement of cash receipts and payments (by component) 7. Statement of comparative budget and actual amount 8. Statement of Special Account Activities 9. Statement of Special Account Reconciliation 10. SOE-Withdrawal Application Statement 11. Non-Current Assets Schedule 12. Notes to the Statement of Cash Receipts and Payments Filename: West Africa Agricultural Productivity Program (WAAPP). 2016 West Africa Agricultural Productivity Program (WAAPP-1C Liberia Steering Committee For the period July 1, 2015 to June 30, 2016 The Steering Committee of the West Africa Agricultural Productivity Program comprised of seventeen (17) members for the year ended June 30, 2016. That membership is constituted as follows: Steering Committee Title 1. Ministry of Agriculture Chairperson 2. WAAPP Coordinator Secretary 3. Ministry of Agriculture Representative 4. Ministry of Commerce and Industry Representative 5. Ministry of Finance Representative 6. Ministry of Gender and Development Representative 7. Ministry of Internal Affairs Representative 8. Environmental Protection Agency Representative 9. Ministry of Planning and Economic Affairs Representative 10. Farmer's Organizations Representatives (2) 11. Non Governmental Organizations Representatives (2) 12. Rural Women Organizations Representative 13. Central Agriculture Research Institute Representative 14. Agricultural Universities Representative 15. Private Sector Representative Registered Offices: West Africa Agricultural Productivity Program P. 0. Box 9010-1000 Monrovia 10 University of Liberia Fendell Campus Monrovia, Liberia, West Africa Solicitors: Philomena Williams Legal Consultant Ministry of Agriculture P. 0. Box 10-9010 Monrovia, Liberia Auditors: PKF Randall Street Lara Building P. 0. Box 10-3635 1000 Monrovia 10, Liberia IDA Credit No.: 48830- LR and PHRD Grant No.: 099511 -LR Statement of responsIbilities of the Project Accountant And Project Coordinator The National Project Coordinator has general powers to ensure that the PCUJ (acting as the National Coordination Unit), oversees, plan, organize and coordinate project components and operations according to standard project documents and procedures. such as the Development Credit/Loan Agreement (DC/LA) and General Orders and Financial instructions of the Government of Liberia. The Project Coordinator is to: a. Ensure that all procurement and financial management activities are in accordance with World Bank's guidelines and procedures; b. Ensure that a sound and proper accounting system and procedures are in place for execution of the project; c. Provide quarterly reports to the Project Steering Committee indicating an overview of progress attained and proposing possible means of improving implementation where necessary d. Develop and maintain in collaboration with other project staff to monitor project progress and performance indicators; e. Consolidate Annual Work Plan Budgets (AWPB) and cash-flow projections; f, Recruit, manage and evaluate support personnel and coordinate all training activities of the project staff. 2. The main duties and responsibilities of the Project Accountant are, but not limited to: a. Maintenance of up to date accounting and financial records in accordance with the projects accounting system. including journals, ledgers, fixed asset registers, etc.; b. have safe custody of petty cash and documents and inspection of daily petty cash disbursement documents; c, Reconcile accounts and prepare financial statements. Ensure timely closure of accounts at the end of the month and prepare a reconciliation statement and submit that updated account to the management; d Verify the eligibility and accuracy of all payments. Ensure compliance with donor requirements in the processing of funds for project activities (including advances and payments to service providers) as well as timely processing and payment to intended beneficiaries; e. Prepare for, coordinate and supervise all financial and administrative audits in a timely manner; f. Coordinate with various departments/units of the WAAPP to prepare the periodic financial report at the standard format made by donor(s) and submit to the PIU Coordinator; 3. In summary, the Project Coordinator is also responsible to put in place appropriate mechanism for safeguarding the assets of the Program; and take reasonable steps for prevention of fraud and other forms of irregularities, and for prompt detection of these if they should nonetheless occur. 4. The Project Coordinator is additionally responsible to annually hire Competent auditors to examine the books of the Program, Such hiring shall however be approved by the World Bank. The Project Coordinator shall cause to be printed a copy of the auditor's report, together with the relevant financial statements accompanying such report. The above statement of responsibilities with respect to the financial statements of WAAPP shall be read in conjunction with the statement of the auditor's responsibilities set out in the opinion that immediately follows. This statement is being provided necessarily, for the benefit of the World Bank and other users of the accompanying financial statements, distinguishing the respective responsibilities of the Project Coordinator, Accounts Officer and those of the auditors in relation to the financial statements of the Program. Mr J Cyrus aygbe, Sr PROJECT CO RDINATOR PKF Liberia PKF Accountants & business advisers INDEPENDENT AUDITOR'S REPORT To the Project Steering Committee and the World Bank West Africa Agricultural Productivity Program (WAAPP-1C Liberia) Ministry of Agriculture Republic of Liberia We have audited the accompanying Statement of Cash Receipts and Payments of the West Africa Agricultural Productivity Program (WAAPP-IC Liberia), for the year ended June 30, 2016. Management responsibility for the financial statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with Cash Basis International Public Sector Accounting Standards (IPSAS) and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted the audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors judgment, including the assessment of the risk of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of the accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. Tel +231-886-510 562 - 231-886-510 603 - 231-886 835-784 .Email: pkfliberia@pkf.comir 1 pklibeoia@yava1.co PKF Liberia *Randall Street* Lara Building * Fourth Floor# Suite 41 * P0, Box 10-3635 *100o Monrovia 109 Liberia contact Person Nimne E Mombo Sr., Managing Partner & Prof. D. Ansu Sonii Sr., Partner . . m ananr nt firms and does not accept any responsibility 4 We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the accompanying Statement of Cash Receipts and Payments present fairly, in all material respects, the results of operations of the West Africa Agricultural Productivity Program (WAAPP-1C Liberia) for the year ended June 30, - 2016 its financial performance, and fund balance for the year then ended in accordance with Cash Basis International Public Sector Accounting Standards (IPSAS). PKF - Liberia Accountants & business advisors Monrovia Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:099511-LR West Africa Agricultural Productivity Program(WAAPP-1 C Liberia) Statement of Cash Receipts and Payments(by Category) For the year ended June 30, 2016 5 June30 June 30 Note 2016 2015 Opening balance 70,383 36,919 Financing during the year Grant-PHRD 1,175,611 2,516,997 Credit-IDA 80,397 1,465,870 Total financing during the year 2 1,256,008 3,982,867 Total available financing 1,326,391 4,019,786 Project expenditures: (by category of expenditure) Operational Costs 4.1 438,583 416,913 Training 4.2 132,430 1,054,649 Workshops 4.3 114,521 208,111 Consultant Services 4.4 270,380 137,441 Civil Works 4.5 58,429 224,930 Goods 4.6 297,922 1,907,359 Total project expenditures by category 1,312,266 3,949,403 Excess of receipts over payments 1 14,125 70,383 The notes on pages 13 to 20 form an integral part of these financial statements. Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:09951 1-LR West Africa Agricultural Production Program(WAAPP-1C Liberia) Statement of Cash Receipts and Payments (by Components) For the year ended June 30, 2016 6 Note 1 June 30 June 30 2016 2015 Note US$ US$ Credit-PHRD 1,175,611 2,516,997 Grant-IDA 80,397 1,465,870 TOTAL FINANCING 2 1,256,008 3,982,867 Project expenditure: (by Component) Enabling condition for regional corporation & market integration 5.1 1,490 77,455 National center of specializationistrenghtening of research system 5.2 445,917 912,671 Support to demand-driven technology generation dissemination & adoption 5.3 238,382 2,157,487 Project management 5.4 626,477 801,790 1,312,266 3,949,403 Government funds Total Project expenditures by Component 1,312,266 3,949,403 (Shortfall)/excess of expenditure over receipts (56,258) 33,464 Fund balance: Begining of period 70,383 36,919 Closing balance 14,125 70,383 The notes on pages 13 to 20 form an integral part of these financial statements. Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:09951 1-LR West Africa Agricultural Productivity Program(WAAPP-1 C Uberia) Statement of Comparitive Budget and Actual For the year ended June 30, 2016 7 2015/2016 201512016 Budget Actual Variance Note US$ US$ US$ Project expenditure: (By Component of expenditures) Enabling conditions for sub- regional corporation & market integration Harmonizing national regulations at ECOWAS level 3,500 1,490 2,010 Establishing national frame work for technology generation & decision - - - Knowledge management, information & communication - Total 5.1 3,500 1,490 2,010 National center of specializationistrengthening of research system Upgrading core facilities and equipment 267,675 66,749 200,926 Upgrading the capacity of researchers and development workers 65,243 132,430 (67,188) Support to priority research programs 261,132 246,738 14,394 Total 5.2 594,049 445,917 148,133 Support to demand-driven technology generation disemination & adoption Competitive agricultural research scheme - - - Support to technology transfer 16,409 3,340 13,069 Promotion of sustainable seed system 303110 235,042 68.06 Total 5.3 319,519 238,382 81,137 Project management Project management and coordination 535,240 574,117 (38,877) Project monitoring and evaluation 10,000 36,714 (26,714) Procurement of audit services 32.080 15,647 1 Total 5.4 577,320 626,477 (49,157 Total project expenditure 1,494,388 1,312,26 1 The notes on pages 13 to 20 form an integral part of these financial statements. Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:099511-LR West Africa Agricultural Productivity Program(WAAPP-IC Liberia) Statement of Special Account Activities For the year ended June 30, 2016 8 Account Nos: 0171014719056501 and 0051014719056501 Bank: Ecobank Liberia Limited Address: Randall & Ashmun Streets, Monrovia US$ Opening Balance 70,383 Add: Date of Receipt IDA Replenishments: 8/21/2015 WAAPP/MOA/IDA/012/15 80,397 80,397 PHRD relpenishment: 8/26/2015 WAAPP/MOA/JTF/007/15 607,815 1/21/2016 WAAPP/MOA/JTF/008/16 415,226 5116/2016 WAAPP/MOA/JTF/009/16 152,570 1,175,611 Financing during the year 1,256,008 Total 1,326,391 Deduct: Payment from operating accounts 1,300,500 Bank charges 11,766 1,312,266 Closing balance as at June 30, 2016 (as per bank statement) 14,125 The notes on pages 13 to 20 form an integral part of these financial statements. Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:09951 1-LR West Africa Agricultural Productivity Program(WAAPP-1C Liberia) Statement of Special Account Reconciliation For the year ended June 30, 2016 9 Program title West Africa Agricultural Productivity Program(WAAPP-1 C Liberia) IDA Credit and Grant Nos.: 48830-LR and 09951 1-LR June30 2016 US$ IDA PHRD 1 Total advanced by World Bank 11000,000 1999988 2 Less total amount recovered by World Bank 3 Equals present outstanding amount advanced To the Special Account(Number 1 Less Number 2) 1,000,000 1,999,988 4 Balance of Special Account per attached Bank Statement as of 30th June 2016 167 13,677 5 Plus Balance of the Program account(s) Plus balance of sub-accounts Plus Cash on hand 1,000 - 6 Total of Bank balances,PA sub-account & Cash on hand balance(4+5) 1,167 13,677 7 Plus: Total amount withdrawn from the Special account/PA and not yet claimed =(3-(4+5+8+1i)) 998,833 1,986,311 8 Plus: amount claimed in previous applications not yet credited at June 30, 2016 of Bank statement and claimed after June 30, 2016 of Bank Statement Application No. Date US$ Amount Sub-total of previous applications not yet credited 9 Minus: Interest earned 10 Total advance accounted for (No. 4 through 9) 1,000,000 1,999,988 11 Explanation of any difference between the total appearing on line 3 and 10 Non-eligible amount to be refunded to Special Account 12 Date: MY N2A\c Signature: Henry H. Sele Project Accountant Withdrawal Application Statement by Category of Expenditures For the year ended June 30, 2016 Note 2 Cat. No WA No. WAAPP/MOAIDA/012/15 WAAPP/MOAIJTF/007/15 WAAPP/MOAJTF/008/16 WAAPP/MOA/JTF/009/16 Total WA Pending for submission: WA No: Total Withdrawal applications are submitted foi Operating Account. Expenditures partial]) be reconciled with the Statement of Cash Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:099511-LR West Africa Agricultural Productivity Program(WAAPP-1 C Liberia) For the year ended June 30, 2016 11 Non-Current Assets Schedule Cat 1 Cat 2 Cat. 3 Cat 4 Infrasturcture Vehicles Equipment Furniture &fit Total June 30 June 30 June 30 June 30 June 30 2016 2016 2016 2016 2016 As at July 1, 2015 - 157,380 63,373 10,525 231,278 Additions - - - - As at June 30, 2016 - 157,380 63,373 10,525 231,278 As at June 30, 2015 - 157,380 63,373 10,525 231,278 Notes: The above assets are stated at cost for disclosure purposes only. The notes on pages 13 to 20 form an integral part of these financial statements. Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:09951 1-LR West Africa Agricultural Productivity Program(WAAPP-1C Liberia) Allocation and use of Funds For the year ended June 30, 2016 12 ALLOCATION AND USE OF FUNDS Allocated Disbursed Available Balance Equivalent Allocated Equivalent Allocated Equivalent Amount USID (or Amount USID (or Amount USD) (or SDR otherwise) SDR otherwise) SDR otherwise) Category IDA Civil works 103,362 159,018 11,019 16,953 92,343 142,065 Goods,Consultant services, training & operational costs 3,796,638 5,840,982 3,619,645 5,569,046 176,758 271,936 3,900,000 6,000,000 3,630,664 5,585,999 269,101 414,001 PHRD Civil works - 900,000 - 509,133 - 390,867 Goods,Consultant services, training & operational costs - 7,100,000 - 7,477,801 - (377,801) 8,000,000 - 7,986,934 - 13,066 Government of Liberia - 600,000 - - - 600,000 Grand total 3,900,000 14,600,000 3,630,664 13,572,933 269,101 1,027,067 RECONCILIATION OF FUNDS DISBURSED BY IDA & PHRD AND FUNDS RECEIVED BY THE PROGRAM. 13 IDA Credit No.: 48830 - LR PHRD grant No.. 099511 - LR West Africa Agricultural Productivity Program (WAAPP-IC Liberia) Project Management Unit (PMU) Notes to the Statement of Cash Receipts and Payments For the year ended June 30, 2016 1.0 Program Management Unit 1.1 General background of WAAPP 1.1.1 The West Africa Agricultural Programme (WAAPP-1C Liberia) is a two-phase, 10 year Adoptable Program, each of five years duration. The first phase, referred to as WAAPP 1A involves three Countries - Ghana, Mali and Senegal. These Countries started implementing the WAAPP nearly five years ago. With the exception of Mali that experienced a period of civil unrest that caused the suspension of several development activities including the WAAPP in that Country, the other two Countries have completed their first phase and have begun the implementation of WAAPP- 2A, which is the remaining 5 years. The second group of countries known as WAAPP IB includes Burkina Faso, the Ivory Coast and Nigeria, while Benin, Gambia, Guinea, Liberia, Niger, Sierra Leone and Togo are in the WAAPP -1C group. The Program in the WAAPP-ID Group of Countries, which include, Cape Verde and Guinea Bissau are still being processed, while Mauritania has been completed. The development objective of WAAPP is to generate and disseminate improved technologies in the participating Country's top priority commodity sub-sector that are aligned with regional priorities. The West and Central African Council for Agricultural Research and Development (WECARD/CORAF); main office located in Dakar, Senegal, is the sub-regional coordinating institution under the ECOWAS framework. 1.1.2 Upon the approval of the Programme by the World Bank in 2010, an interim team which comprised a Project Management Consultant and interim team leader, a Project Assistant and an Administrative Assistant, supervised by the Program Management Unit Director, was set up to begin the process of recruiting project staff in 2011. Subsequent to the completion of the team's mandated tasks, WAAPP Liberia began full swing on October 1, 2012; following the appointment of seven (7) of its key staff: National Project Coordinator, a Monitoring and Evaluation Officer, a Communication staff, Internal Auditor, Procurement Officer, Project Accountant and an Administrative Assistant. 1.2 Project sponsorship of WAAPP 1.2.1 The project is being financed by a loan from the World Bank and grant from Japan with a total budget of USD14,600,000 (Fourteen Million Six Hundred Thousand United States Dollars). The international Development Association (IDA) is providing USD6,000,000 (Six Million United States Dollars). Japan Policy and Human Resources Development Fund (PHRD) US$8,000,000 (Eight Million United States Dollars), and The Government of Liberia US$600,000 (Six Hundred Thousand United States Dollars) in kind. The beneficiaries include farmers, researchers, Universities, Ministry of Agriculture, Central Agriculture Research Institute, County Based Organizations (CBOs) and Farmer Based Organizations (FBOs). 14 IDA Credit No.: 48830 - LR PHRD grant No.: 099511 - LR West Africa Agricultural Productivity Program (WAAPP-1C Liberia) Project Management Unit (PMU) Notes to the Statement of Cash Receipts and Payments For the year ended June 30, 2016 1.3 Project Description and objective 1.3.1 The goal of WAAPP-IC Liberia is to achieve self-sufficiency and export capacity of rice production whilst improving productivity in rice and cassava along their respective value chains. The development objective of WAAPP-1C Liberia is to improve the productivity of rice and cassava along their respective value chains in order to enhance Liberia's food self-sufficiency and regional competitiveness. Moreover, WAAPP-1 C Liberia will contribute to rice and cassava productivity increase in the Mano River Union (MRU) Countries also through the value chain development approach. 1.3.2 The Programme has embarked on capacity building and believe that it is a fundamental part of the project. WAAPP A1C Liberia has thirty seven (37) Liberians in various Universities in East and West Africa pursuing their Masters and PHD degrees. Plans are on the way for local scholarships in Agriculture colleges in Liberia. For institutional capacity building, the project main focus is on the Central Agricultural Research Institute (CARl), located in Suakoko, Bong County. 1.3.3 The programme has adopted the Regional WAAPP approach which results in four components: (1) Establishing enabling conditions for sub-regional cooperation and market integration, (2) Establishing national centers of specializations, (3) Funding for demand-driven technology generation and dissemination and (4) Project coordination, Management monitoring and evaluation. 1.3.4 In Liberia, WAAPP's implementation is in eight (8) of the fifteen (15) Counties. Namely: Bomi, Bong, Gbarpolu, Grand Gedeh, Margibi, Maryland, River Gee and Since Counties. 2.0 Significant accounting policies 2.1 Bases of accounting and reporting 2.1.1 The financial statements have been prepared on a Cash Basis under the historical cost convention, in accordance with International Public Sector Accounting Standards (IPSAS). Cash Basis IPSAS recognizes transactions and other events only when cash is received or paid. 2.2 Currency of reporting 2.2.1 These financial statements are expressed in United States dollars. Cash and near cash assets as well as all liabilities if any, denominated in other currencies, are translated to United States dollars at the applicable year-end rates. Transactions occurring in other currencies during the year are brought into the books at the prevailing rates of exchange on the dates of the respective transactions. Gains or losses arising on foreign currency transactions are reflected in expenditures for the period in which they arise. 15 IDA Credit No.: 48830 - LR PHRD grant No.; 099511 - LR West Africa Agricultural Productivity Program (WAAPP-1C Liberia) Project Management Unit (PMU) Notes to the Statement of Cash Receipts and Payments For the year ended June 30, 2016 2.3 Cash Cash comprise petty cash and cash in Bank. 2.4 Long term assets Long-term assets represent expenditures incurred in capital works and acquisition of property and equipment. Such assets are stated at cost for disclosure purposes only. 2.5 Grant Grant is recognized on cash basis and credited to the donor account when received. 2.6 Project inspection 2.6.1 We understand that this phase of WAAPP's operations did not involve activities that would require an independent inspection. Therefore, oue engagement did not involve an inspection as would have ordinarily been required. 2.7 Other matters 2.7.1 Of eight (8) innovation platforms, those undertaken by two (2) of the implementing partners, ADRA Liberia in Gbarpolu and Maryland Counties and Welthungerhlife Liberia in Bomi County did not realize the milestones required by their respective contracts. Consequently, the total amounts committed for the unfinished activities in those platforms were not disbursed to the Partners. The unspent funds in the above regards were appropriately utilized otherwise with no objection approval by the Bank. The terms of the contracts with the partners concern, indicate clearly, that payments would be deliverable driven. Therefore, the action to withhold payments dedicated to those platform and Partners were in straight compliance with the contract terms. 2.7.2 Similar to the experiences with ADRA and Welthungerhlife Liberia referred to above, two other consultants, Africa Rice Center (ARC) and International Institute of Tropical Agriculture (1lTA) departed Liberia in April 2014 due to the outbreak of the Ebola virus having earlier received partial payments of their respective contract prices. The ARC Consultant returned in February 2015 when the performance due date under their contract had expired; while the IITA Consultant remained out of the Country and resigned. Due to the above, the undisbursed balances of their respective contracts were withheld. These amounts also were disbursed otherwise in the same manner as those involving ADRA and Welthungerh life. 2.7.3 The undisbursed funds withheld as more fully explained above (Note 2.7.1 and 2.7.2) were used instead for expenditures related to the sponsorship of 37 graduate level students (Masters and PhD candidates) in Foreign Universities. The Program budget originally provided sponsorship for 8 students, while the total number of students beneficiaries eventually rose to 37. A portion of the funds was also applied to Management cost and seed multiplication in CARL The reallocation of funds withheld from the non performance of contracts by Partners and Consultants as explained above, was done with a no objection approval from the Bank. Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant NO.: 099511-LR West Africa Agricultural Productivity Program (WAAPP-1C Liberia) Notes to the Statement of Cash Receipts and Payments (by Category) For the year ended June 30, 2016 16 June30 June 30 2016 2015 US$ US$ 3.1 Cash on hand and in bank Balances with local bank 13,125 69,383 Petty cash 1,000 1,0 14,,125 7038 3.2 Income PHRD 1,175,611 2,516,997 IDA 80,397 1.465,870 1,256,008 3,982,867 4 Expenditure by Category 4.1 Operational costs Salaries & incentives 328,710 275,610 Perdiem 32,960 9,335 Bank charges 11,766 27,059 Vehicle maintenance 65,147 55,609 Vehicle insurance - 7,362 Salary of ICT Staff - 33,495 Disposal on fixed assets - 362 Medical insurance - 8,081 438,583 416,913 4.2 Training Support to seed cert. -training - 87,300 Training Masters of Science- year 2 80,226 521,902 Training PhD -year 1 - - Training PhD -year 2 14,053 165,840 Training PhD -year 3 38,151 - Short term training- extension workers - 67,251 On farm trials-rice - 60,000 Post harvest trials-rice - 152,356 132,430 1,054,649 - 4.3 Workshops National steering Committee - 927 Regional Steering Committee 21,849 18,919 Monitoring & evaluation 36,714 120,803 Seminars & meetings- regional 55,959 6 1149521 2108,111 Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant NO.: 099511-LR West Africa Agricultural Productivity Program (WAAPP-1C Liberia) Notes to the Statement of Cash Receipts and Payments (by Category) For the year ended June 30, 2016 17 June 30 June 30 2016 2015 4.4 Consultant services Financial audit- National 15,647 14,308 Consultancy fees 7,995 123,133 Long term techn.asst. Africe Rice 246,738 - 270,380 137,441 4.5 Civil works Planning rehibilation 58,429 210,251 Staff Quarter - 14,679 58,429 224,930 4.6 Goods Computers & laptops 9,423 Printers 1,300 Network equipment 7,470 Equipment - 125,200 Office equipment & furnitures - (285) Support to seed unit- CAR 3,440 20,001 Support to NGO/FBO rice growers 193,616 917,353 Multiplication of foundation seed 6,180 - Multiplication of cassava - 287,596 Supply, preparation & implementation -seed policy 1,490 375 Knowledge management & information act plan 3,340 134,183 Web based database - 1,875 Supplies & maintenance 58,051 161,945 Multiplication of rice 31,806 240,925 297,923 1,907,360 Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:099511-LR West Afric Agricultural Productivity Program(WAAPP-1C Liberia) Notes to the Statement of Cash Receipts and Payments(by Component) For the year ended June 30, 2016 18 June 30 June 30 2016 2015 5 Expenditure by Component 5.1 Enabling condition for regional corporation and market integration Establishing National framework for spp.prep. & impl.- seed policy 1490 - Harmonizing national regulations at ECOWAS Level - 375 Establishing National framework for technology generation and decision -- Knowledge management , information and communication - 77,080 1,490 77,455 5.2 National center of specialization/ strengthening of research system Upgrading core facilities and equipment 66,749 224,930 Upgrading the capacity of researchers and development workers 132,430 687,741 Support to priority research programs 246,738 - 445,917 912,671 5.3 Support to demand -driven technology generation dissemination and adoption Project planning and monitoring Support to extension - 292,013 Promotion of sustainable seed system 3,440 20,001 Seed multiplication-rice 231,602 1,158,278 Seed multiplication-cassava - 287,596 Support to seed certificate Unit - 87,300 Support to technology transfer 3,340 312,299 238,382 2,157,487 Ministry of Agriculture IDA Credit No.: 48830-LR and PHRD Grant No.:09951 1-LR West Afric Agricultural Productivity Program(WAAPP-1 C Liberia) Notes to the Statement of Cash Receipts and Payments(by Component) For the year ended June 30, 2016 19 June 30 June 30 2016 2015 US$ US$ 5.4 Project management Printers - 1,300 Computers and laptops - 9,423 Office furnitures - (285) National Steering Committee - 927 Regional Steering Committee 21,849 18,919 Financial Audit National 15,647 14,308 Seminars and meetings-regional 55,959 67,462 Monitoring and evaluation 36,714 120,803 Salaries and incentives 328,710 275,610 Perdiem 24,640 9,335 Consultancy fees 7,995 123,133 Bank service charges 11,766 27,059 Vehicle maintenance 65,147 55,609 Supplies and maintenance 58,051 62,383 Vehicle insurance - 7,362 Air conditioners - Medical inssurance - 8,081 Disposal on fixed assets - 362 Vehicle rental - - 626,477 801,790 Ministry of Agriculture IDA Credit No.: 46830-LR and PHRD Grant No.:099511-LR West Africa Agricultural Productivity Program(WAAPP-1C Liberia) Fixed Assets Summary For the year ended June 30, 2016 20 Quantity Acquisition Condl- Cost Total Description 2015 Date tion US$ Cost Equipment HP-Laptop 6 10118/12 Good 740.00 4.44000 Toshiba-Laptop 1 1011812 Good 740.00 740.00 Hard Drive 5 10/18/12 Good 38.67 192.85 HALER Ice Box 1 10/18112 Good 220.00 220.00 HP-OfficeJet 4500 Printer (color) 1 10/18/12 Good 280,00 280.00 HP-LaserJet 2055DN Printer 1 10/18/12 Good 625.00 625.00 Dell Optiplex 390 & Desktop CPU 7 10/18112 Good 885.00 6,195.00 Canon IR2420 Photocopier 1 10/18112 Good 1,240.00 1,240.00 HP color LaserJet Pro 200 MFP 276 2 10118112 Good 1,675,00 3,350,00 HP LaserJet 2035 Black & White Printer 3 10/18/12 Good 97500 2,925.00 HP ScanJet G24/0 FlatBeb Scanner 1 10118/12 Good 195.00 195.00 Epson Projector & Screen I80CM x18OCM 1 10/18/12 Good 1,737.00 1,737.00 Paper Shredder 125 3 10/18/12 Good 375.00 1,12500 Light Wave UPS, 1000 WATTS, BackUP 7 10/18/12 Good 85000 5.950'00 LapTop 1 4/19/13 Good 850.00 850,00 Canon EOS 61 Camera & Accessories 1 4/30/13 Good 19,758.00 19,758.00 9000BTU Air Conditioners 5 09/12,r13 Good 550.00 2,750,00 HP Laptop 15.6" Probook 4 22107f14 New 1,900.00 7,600.00 HP Laserjet Pro 400 2 22/07T14 New 650.00 1,300.00 Dell Latitude Laptop 1 22/07T14 New 1,900.00 1,900.00 Sub Total 63,372.85 Furniture Standard Visitor Chair 6 10/18/12 Good 45.00 270.00 White Board 90 CM x90CM 7 10/18/12 Good 175.00 1,225.00 Bulletin Board 90CM x9OCM 1 10/18/12 Good 75.00 75,00 Conference Table 1 10/18112 Good 375.00 375.00 4-Drawer Filing Cabinet 7 10/18/12 Good 170.00 1,190.00 Steel Cupboard 5 10/18/12 Good 170.00 850.00 Cash Box 2 10/18/12 Good 35.00 70,00 Office Safe 1 8/1/2013 Good 350.00 350,00 Office Desk NED-GE-160CM, LShape with Drawei 6 8/3/2013 Good 495.00 2,970.00 Semi Executive Chair 5 8/312013 Good 195.00 975.00 Standard Visitor Chair 10 8/3/2013 Good 45.00 450.00 Executive Desk NHD-1200, L-Shape with Drawers 1 8/3/2013 Good 1,450.00 1,450,00 Executive Chair Hard Back 1 4/1912013 Good 276.00 275.00 Sub Total 10,525.00 Vehicle Toyota Land Cruise Hard Top deep 1 12/27/2012 Good 61,084.10 51,084.10 Toyota Hilux Pick-Up 3 12/27/2012 Good 35,431.97 106,295.91 Sub Total 157,380.01 Total 231,277.86