Commonwealth of Dominica AUDIT OF THE RESOURCES MANAGED DURING THE PERIOD JULY 1, 2017 TO JUNE 30, 2018 BY THE COMMONWEALTH OF DOMINICA UNDER THE DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT LOAN NUMBER IDA 54950, TF016912, TF 016955 TABLE OF CONTENTS Transmittal Letter 1 - 6 Auditor's Report on the Project Financial Statements 7 Auditor's Report on Compliance 8 Auditor's Report on Internal Controls 9 - 10 Auditor's Report on Designated Account Statement 11 Sources and Uses of Funds 12 - 15 Committed Funds 16 - 19 Designated Account Reconciliation 20 - 23 Local Currency Project Account 24 - 27 Notes to the Financial Statements 28 - 32 COMMONNWEALTH OF DOMINICA OFFICE OF THE DIRECTOR OF AUDIT Tel: (767) 266 3304 Top Floor. Treasury Building Fax: (767) 448 6834 Hillsborough Street E-mail: audit@dominica.gov.dm Roseau Website: www.dominica.gov.dm Commonwealth of Dominica Ref: May 28, 2019 Mr. Collin Guiste Project Coordinator Project Coordination Unit Disaster Vulnerability Reduction Project 38 Cork Street, First Floor Roseau Commonwealth of Dominica Dear Mr. Guiste, This report represents the results of a financial and compliance audit of the resources managed during the period July 1, 2017 to June 30, 2018 by the Project Co-ordination Unit under the Disaster Vulnerability Reduction Project (DVRP) financed by the World Bank Credit No. 5495 - DOM. BACKGROUND Description of Entity The Disaster Vulnerability Reduction Project (DVRP) is implemented by the Ministry of Health and the Environment, supported by a Project Co-ordination Unit (PCU) with oversight from the Ministry of Finance. The Government of the Commonwealth of Dominica is implementing the DVRP to reduce the vulnerability to natural hazards and the adverse impacts of climate change in Dominica and build resilience to adapt to such impacts. The project consists of four components:- (i) Prevention and Adaptation Investments (ii) Capacity Building and Data Development, Hazard Risk Management and Evaluation (iii) Natural Disaster Response Investments; and (iv) Project Management and Implementation Support. The Project is expected to be implemented over a six (6) year period. US$39.5 million has been allocated to the DVRP through financing from a blend of grant and high concessionary loan funding from the World Bank under the international Development Association (IDA) and the Pilot Programme for Climate Change Resilience (PPCR under the Strategic Climate Fund (SCF) and counterpart support from the Government of the Commonwealth of Dominica. The total project cost is US$39.5 million and is summarized as follows:- Project Cost By Component and/or Activity Government World Bank Total Financed Financed US US $million US $million $million 1. Prevention and Adaption Investments 0.00 29.125 29.125 2. Capacity Building and Data Development, 0.375 7.00 7.373 Hazard Risk Management and Evaluation 3. Natural Disaster Response Investments 0.00 1.00 1.00 4. Project Management and Implementation 0.00 2.00 2.00 Support Total Project Cost 0.375 39.125 39.50 Project Objectives The objective of the project is to reduce vulnerability to natural hazards and climate change impacts in Dominica through investment in resilient infrastructure and improved hazard data collection and monitoring systems. The Project consists of the following components:- Component 1: Prevention and Adaptation Investments This component will include carrying out of selected infrastructure investments, including: (a) construction of water storage and distribution infrastructure; (b) slope stabilization; (c) rehabilitation of transportation infrastructure; and (d) improvement of drainage in selected areas all through the provision of works, technical advisory services, operating costs and acquisition of goods. Component 2:Capacity Building and Data Development, Hazard Risk Management and Evaluation This component will deal with building the capacity for analysis and assessment of risks from natural hazards and climate change, including integration of such analysis into policy and 2 S- decision making process for the development of investments, and developing data collection systems including: (a) Creation of high resolution digital topographic and bathymetric model for Dominica; (b) Creation of a high resolution soil survey map; (c) Design and deployment of robust hydromet network; and (d) Development of district and community level climate adaption plans, all through the provision of technical advisory services and training, and acquisition of goods. Component 3: Natural Disaster Response Investments The objective of this component is the carrying out of Emergency Recovery and Reconstruction under an agreed action plan of activities designed as a mechanism to implement Dominica's response to an emergency; namely Contingency Emergency Response Component (CERC). Component 4: Project Management and Implementation Support The objective of this component is the strengthening of the institutional capacity for Project Management, including: (a) Strengthening the capacity and staffing of the PCU; (b) Preparation of investment designs and tender documents; (c) Preparation of Project reports; (d) Processing of contracts and tender evaluation; (e) Co-ordination of participating line ministries; (f) Supervision of the quality of works; (g) Provision of training of staff of the PCU in Project Management and Implementation Support; (h) Monitoring and evaluation of the Project progress and results; and (i) Carrying out related activities on Project Management and Implementation. Audit Objective and Scope We performed a financial and compliance audit of the Resources managed during the period July 1, 2017 to June 30, 2018 by the Commonwealth of Dominica under the Dominica Disaster Vulnerability Reduction Project. Loan Number IDA 54950, TF 016912, TF 016955. The objectives of the audit were to: a issue an opinion on whether the Project financial statements presents fairly, in all material respects, the funds received and disbursements made during the year audited, as well as the cumulative investments at the end of the year, in accordance with International Accounting Standards issued by IASC and in accordance with the respective agreements with the Bank; o issue an opinion as to whether the supplementary financial information for the p roject is fairly presented, in all material respects. 3 o issue a report with respect to the adequacy of the internal control structure of the implementing institution in regard to the project and to the contribution of counterpart funds for the project. o issue an opinion with respect to the PCU's compliance with the terms of the financing agreement and applicable laws and regulations (with regard to the financial aspects). o issue an opinion as to: (a) whether the expenditures included in the statement of requests for reimbursement (IFRs) are eligible, and if the information presented in the IRFs is reasonably dependable; (b) whether the accounting and the internal control procedures used for the preparation of the IFRs are adequate; and whether credit funds have been used only for project purposes, in accordance with the requirements established in the corresponding agreements with the international organizations. o issue an opinion as to whether the Statement of the Designated Account, if applicable, used for managing the funds provided by the bank presents fairly the availability of funds at the end of the period audited, as well as the transactions made during the same period, in accordance with the provisions for the use of the funds established in the corresponding agreements with the bank. Our audit was performed in accordance with International Standards on Auditing and the following World Bank's publications: Guidelines Annual Financial Reporting and Auditing for World Bank - Financial Activities, Terms of Reference for Audits of Projects, World Bank - Financed, Disbursement Letter and supporting annexes, Financial Monitoring Reports. We also reviewed the DVRP Operations Manual. Accordingly, our audit included such tests of the accounting records as we considered necessary in the circumstances. The scope of our work consisted of the following:- o To establish whether all project funds were used for the purposes provided and in accordance with the conditions of the relevant financing agreements o To determine whether counterpart funds were provided in accordance with the relevant financing agreements o To determine whether goods and services financed were procured in accordance with the relevant financing agreements o To review implementing entities system of recording and accounting for all project ventures including expenditures reported via Source and Uses of Funds, Funds by Disbursement Category or Special Accounts and to determine whether clear linkages exist between the books of account and the reports presented to the Bank o To establish whether Special Accounts are being maintained in accordance with the provisions of the relevant financing agreements. 4 o Review of project records o Review of salary changes o Review and testing of internal controls over project receipts and disbursements o Review of Project Management Report and project reporting procedures. RESULTS OF AUDIT Project Financial Statements We were able to test the validity of evidential matter related to Project Sources and Uses of Funds, Use of Funds by Disbursement Categories - Amounts in US Dollars, Designated Account Reconciliation and Statements. Cash Forecast Statements, Committed Funds Statements and Procurement Contract Monitoring Reports through examination, observation and inspection. We were provided with payment vouchers, original documentation, project reports and correspondence to support project disbursements which we reviewed. We were also able to determine the eligibility of costs charged to the project by the application of appropriate auditing procedures. We expressed our opinion on the Project Financial Statements for the period July 1, 2017 to June 30, ;I 2018. Internal Control Structure We reviewed and evaluated the internal control structure of the unit as required by International Standards on Auditing and World Bank's guidelines in order to obtain a sufficient understanding of the design of relevant control policies and procedures and whether those policies and procedures have been placed in operation. Our review of the internal control structure was made for the purpose of determining the nature, timing and extent of the auditing procedures necessary for expressing an opinion on the Project's financial statements. Compliance with Agreement Terms and Applicable Laws and Regulations The results of our examination indicated that the tested items were generally in compliance with agreement terms and applicable laws and regulations. In respect of untested items, we report that nothing caught our attention as a result of specified audit procedures that caused us to believe such items were not in compliance with agreement terms and applicable laws and regulations. 5 We thank you and the staff of the Project Coordination Unit for the invaluable assistance rendered to us during the course of the audit. Yours faithfully DIR R OF AUDIT 6 May 28, 2019 Mr. Collin Guiste Project Co-ordinator Project Co-ordination Unit Disaster Vulnerability Reduction Project 38 Cork Street, First Floor Roseau Commonwealth of Dominica Dear Mr. Guiste, AUDITOR'S REPORT ON THE PROJECT FINANCIAL STATEMENTS We have audited the accompanying financial statements of the resources managed during the period July 1, 2017 to June 30, 2018 by the Commonwealth of Dominica under the Dominica Disaster Vulnerability Reduction Project, Loan IDA54950 TF016912, TF016955. Our audit did not include the Post Maria Agricultural Emergency Response Grant which was audited by Moreau and Co, who issued a qualified opinion. Our responsibility is to express an opinion on the financial statements based on our audit. We conducted our audit in accordance with World Bank guidelines and International Standards on Auditing. Those World Bank guidelines and standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, except for the Post Maria Agricultural Emergency Response Grant financial statements referred to above, the financial statements give a true and fair view of the Sources and Uses of Funds of Resources managed by the Project Co-ordinating Unit (PCU) under the Dominica Disaster Vulnerability Reduction project for the period July 1, 2017 to June 30, 2018 in accordance with World Bank guidelines and International Standards on Auditing. With respect to expenditures included in the quarterly Project Management Reports/IFRs appropriate supporting documentation has been maintained and such expenditures are eligible under World Bank Credit No. 5495 - DOM. DT Z UDIT 7 May 28, 2019 Mr. Collin Guiste Project Co-ordinator Project Co-ordination Unit Disaster Vulnerability Reduction Project 38 Cork Street, First Floor Roseau Commonwealth of Dominica Dear Mr. Guiste, AUDITOR'S REPORT ON COMPLIANCE We have audited the accompanying financial statements of the resources managed during the period July 1, 2017 to June 30, 2018 by the Commonwealth of Dominica under the Dominica Disaster Vulnerability Reduction Project, Loan IDA54950 TF016912, TF016955. Our audit did not include the Post Maria Agricultural Emergency Response Grant which was audited by Moreau and Co, who issued a qualified opinion. We conducted our audit in accordance with World Bank guidelines and International Standards on Auditing. Those World Bank guidelines and standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. Compliance with agreement terms, laws and regulations applicable to the Dominica Vulnerability Reduction Project, is the responsibility of the Project Co-ordinating Unit (PCU), As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we performed tests on Project Co-ordinating Unit/Dominica Vulnerability Reduction project compliance with certain provisions or agreement terms and applicable laws and regulations. In our opinion, except for the Post Maria Agricultural Emergency Response Grant financial statements referred to above, t he Project Co-ordinating Unit/Dominica Vulnerability Reduction Project was in all material respects in compliance with the provisions referred to in the preceding paragraph for the period July 1, 2017 to June 30, 2018. DIR R OF AUDIT 8 May 28, 2019 Mr. Collin Guiste Project Co-ordinator Project Co-ordination Unit Disaster Vulnerability Reduction Project 38 Cork Street, First Floor Roseau Commonwealth of Dominica Dear Mr. Guiste, AUDITOR'S REPORT ON INTERNAL CONTROLS We have audited the accompanying financial statements of the resources managed during the period July 1, 2017 to June 30, 2018 by the Commonwealth of Dominica under the Dominica Disaster Vulnerability Reduction Project, Loan IDA54950 TF016912, TF016955. Our audit did not include the financial statements for the Post Maria Agricultural Emergency Response Grant. We conducted our audit in accordance with World Bank guidelines and International Standards on Auditing. The World Bank guidelines and standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. In planning and performing our audit of the financial statements of the Resources Managed by the Project Co-ordinating Unit under the Dominica Disaster Vulnerability Reduction Project, we considered the internal control structure related to the World Bank financed program in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control structure. The management of the Project Co-ordinating Unit is responsible for establishing and maintaining an internal structure. In fulfilling this responsibility, estimates and judgments by management are required to assess the expected benefits and related costs of internal control structure policies and procedures. The objectives of an internal control structure are to provide management with reasonable, but not absolute, assurance that the assets are safeguarded against loss from unauthorized use or disposition; transactions are executed in accordance with management's authorization and in accordance with the terms of the agreements; and transactions are recorded properly to permit the preparation of the Project financial statements in conformity with the financial reporting provisions. Because of inherent 9 limitations in an internal control structure, errors or irregularities may nevertheless occur and not be detected. Also, projection of any evaluation of the structure to future years is subject to the risk that procedures may become inadequate because of changes in conditions or that the effectiveness of the design and operation of policies and procedures may deteriorate. Our consideration of the internal control structure would not necessarily disclose all matters in the internal control structure that might be material weaknesses under standards established by the International Standards of Supreme Audit Institutions. A material weakness is a reportable condition in which the design or operation of one or more of the specific internal control structure elements does not reduce to a relatively low level the risk that errors or irregularities in amounts that would be material in relation to the project financial statements may occur and not be detected within a timely year by employees in the normal course of performing their assigned functions. The audit did not find any matters involving the internal control structure and its operation that we consider to be material weaknesses as defined above. D R R OF AUDIT 10 May 28, 2019 Mr. Collin Guiste Project Co-ordinator Project Co-ordination Unit Disaster Vulnerability Reduction Project 38 Cork Street, First Floor Roseau Commonwealth of Dominica Dear Mr. Guiste, AUDITOR'S REPORT ON THE DESIGNATED ACCOUNT STATEMENT We have audited the accompanying financial statements of the resources managed during the period July 1, 2017 to June 30, 2018 by the Commonwealth of Dominica under the Dominica Disaster Vulnerability Reduction Project, Loan IDA54950 TF016912, TF016955. Our audit did not include the financial statements for the Post Maria Agricultural Emergency Response Grant. Our responsibility is to express an opinion on the financial statements of the Designated Account based on our audit. We conducted our audit in accordance with World Bank guidelines and International Standards on Auditing. Those World Bank guidelines and standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. We believe that our audit provides a reasonable basis for our opinion. In our opinion, except for the Post Maria Agricultural Emergency Response Grant financial statements, the Designated Account Statement referred to above gives a true and fair view of the financial -----position-of--the-Designated-Account of the Resources managed- by the-Project-C-oordirating-Unit- (PCU) under the Dominica Vulnerability Reduction Project for the period July 1, 2017 to June 30, 2018 in accordance with World Bank guidelines and International Accounting Standards. DI E OR OF AUDIT 11 GOVERNMENT OF DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT AUDITED FINANCIAL STATEMENTS FOR THE PERIOD JULY 1, 2017 TO JUNE 30, 2018 GOVERNMENT OF DOMINICA MINISTRY OF HEALTH AND THE ENVIRONMENT DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT IFR 2 - USE OF FUNDS BY DISBURESMENT CATEGORIES - AMOUNTS IN US$ (IDA and TFs-FINANCED) For the Period July i to September 30, 2017 IDA 54950 Categories Current Period CUMMULATIVE Amount per Client Total Allocation per Actual Amount per IFR Connection Difference Comments Legal agreements Category 1 Goods, Works, Non Consulting Services, Consultants' Services, Training and Operating Last quarter and Current Cost for Part A of the project period expenses to be r Category 3 92,711.87 644,939.55 251,604.02 393,335.53 documented. 16,000,000,00 Goods, Works, Non Consulting Services, Consultants' Services, Emergency Recovery and Reconstruction Subprojects under Part C of the project - 981,201.96 434,543.10 546,658.86 1,000,000.00 Grand Total 92,711.87 1,626,141.51 686,147.12 939,994.39 17,000,00000 TF 16912 Categories Current Period CUMMULATIVE Amount per Client Total Allocation per Actual Amount per IFR Connection Difference Comments Legal agreements Category I Goods, Works, Non Consulting Services, Consultants' Services, Training and Operating Cost for Part A of the project Current period expenses to 52,048.77 362,071.34 141,251.40 220,819.94 be documented 9,000,00000 Grand Total 52,048.77 362,071.34 141,251.40 220,819.94 9,000000.00 TF 16955 Categories Current Period CUMMULATIVE Amount per Client Total Allocation per Actual Amount per IFR Connection Difference Comments Legal agreements Category 1 Goods, Works, Non Consulting Services, Last quarter and current ConsultantsServices,-Trainingand-Operating - period-expenses-to be---- Cost forPartAoftheproject 18,053.51 124,623.79 48,555.18 76,068.61 documented. 3,000,000.00 Category 2 Goods, Works, Non Consulting Services, Last quarter and current Consultants' Services, Training and Operating period expenses to be Cost for Part B of the project 96,942.12 1,217,332.80 946,620.77 270,712.03 documented. 7,000,00000 Category 4 Goods, Works, Non Consulting Services, Last quarter and current Consultants' Services, Training and Operating period expenses to be Cost for Part D ofthe project 73,478.27 1,230,610.62 966,179.40 264,431.22 documented. 2,000,00000 Grand Total 188,473.90 2,572,567.21 1,961,355.35 611,211.86 12,000,000.00 Grand Total 333,234.54 4,560,780.06 2,788,753.87 1,772,026.19 38,000,000.00 12 GOVERNMENT OF DOMINICA MINISTRY OF HEALTH AND THE ENVIRONMENT DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT IFR 2 - USE OF FUNDS BY DISBURESMENT CATEGORIES - AMOUNTS IN US$ (IDA and TFs-FINANCED) Fur the Period October I to December 31, 2017 IDA 54950 Categories Current Period CUMMULATIVE Amount per Client Total Allocation per Actual Amount per IFR Connection Difference Comments Legal agreements Category I Goods, Works, Non Consulting Services, Consultants' Services, Training and Operating Current period expenses to Cost for Part A of the project 267,526.52 912,466.07 644,939.55 267,526,52 be documented. 16,000,000.00 Category 3 Goods, Works, Non Consulting Services, Consultants' Services, Emergency Recovery and Reconstruction Subprojects under Part C of the project - 981,201,96 434,543.10 546,658.86 1,000,000.00 Grand Total 267,526.521 1,893,668.03 1,079,482.65 814,185,38 17,000,000.00 TF 16912 Categories Current Period CUMMULATIVE Amount per Client Total Allocation per Actual Amount per IFR Connection Difference Comments Legal agreements Category I Goods, Works, Non Consulting Services, Consultants' Services, Training and Operating Cost for Part A of the project Current period expenses to 139,628,38 501,699.72 362,071.35 139,628.37 beodocumented 9,000,000.00 Grand Total 139,628.38 501,699.72 362,071.35 139,628.37 b 9,000,000.00 TF 16955 Categories Current Period CUMMULATIVE Amount per Client Total Allocation per Actual Amount per IFR Connection Difference Comments Legal agreements Category I Goods, Works, Non Consulting Services, Consultants'Services, Training and Operating Current period expenses Cost for Part A of the project 62,189.86 186,813.65 124,623.79 62,189.86 to be documented. 3,000,000.00 Category 2 Goods, Works, Non Consulting Services, CUoui-iaisSENicesTfliffingifd-Opratithg - Currentperiod-expensest - Cost for Part B of the project 91,509.85 1,308,842.65 1,217,332.80 91,509.85 be documented. 7,000,000,00 Category 4 Goods, Works, Non Consulting Services, Consultants' Services, Training and Operating Current period expenses to Cost for Part D of the project 134,576.84 1,365,187.46 1,230,610.62 134,576.84 be documented. 2,000,000.00 Grand Total 288,276.55 2,860,843.76 2,572,567.21 288,276.55 12,000,000.00 Grand Total 695,431.45 5,256,211.51 4,014,121.21 1,242,090.30 38,000,000.00 13 GOVERNMENT OF DOMINICA MINISTRY OF ENVIRONMENT, CLIMATE RESILIENCE, DISASTER MANAGEMENT AND URBAN RENEWAL DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT IFR 2 - USE OF FUNDS BY DISBURSEMENT CATEGORIES - AMOUNTS IN US$ (IDA and TFs-FINANCED) For the Period January 1 to March 31, 2018 IDA 54950 Categories Current Period CUMMULATIVE Amount per Client Total Allocation per Actual Amount per IFR Connection Difference Comments Legal agreements Category I Goods, Works, Non Consulting Services, Current & prior period Consultants' Services, Training and Operating expenses to be Cost for Part A of the project 171,763.66 1,084,209.73 644,939.55 439,270.18 documented. 6,000,000.00 Category 3 Goods, Works, Non Consulting Services, Consultants' Services, Emergency Recovery and Reconstruction Subpmjects under Part C Current & prior period of the project expenses to be - 6,173,275.80 7,154,477.76 434,543.10 6,719,934.66 documented. 11,000,000.00 r Grand Total 6,345,039.46 8,238,687.49 1,079,482.65 7,159,204.84 17,000,000.00 TF 16912 Categories Current Period CUMMULATIVE Amount per Client Total Allocation per Actual Amount per IFR Connection Difference Comments Legal agreements Category 1 Goods, Works, Non Consulting Services, Consultants' Services, Training and Operating Cost for Part A of the project Current & prior period expenses to be 96,512.31 598,182.03 362,071.35 236,110.68 documented. 9,000,000.00 Grand Total 96,512.31 598,182.03 362,071.35 236,110.68 9,009,000.00 TF 16955 Categories Current Period CUMMULATIVE Amount per Client Total Allocation per Actual Amount per IFR Connection Difference Comments Legal agreements Category 1 Goods, Works, Non Consulting Services, Current & prior period Consultants' Services, Training and Operating expenses to he Cost forPart Aoftheproject 33,191.52 220,005.17 124,623.79 95,381.38 documented. 3,000,000.00 Category 2 GodTiWrki Nii ConslliiFiSici6e-s, Consultants' Services, Training and Operating Current period expenses to Cost for Part B of the project 64,387.26 1,373,229.91 1,217,332.80 155,897.11 be documented. 7,000,000.00 Category 4 Goods, Works, Non Consulting Services, Current & prior period Consultants' Services, Training and Operating expenses to be Cost for Part D of the project 116,539.83 1,481,727.29 1,230,610.62 251,116.67 documented. 2,000,000.00 Grand Total 214,118.61 3,074,962.37 2,572,567.21 502,395.16 12,000,000.00 Grand Total 6,655,670.38 11,911,831.89 4,014,121.21 7,897,710.68300 14 GOVERNMENT OF DOMINICA MINISTRY OF ENVIRONMENT, CLIMATE RESILIENCE, DISASTER MANAGEMENT AND URBAN RENEWAL DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT IFR 2 - USE OF FUNDS BY DISBURSEMENT CATEGORIES - AMOUNTS IN US$ (IDA and TFs-FINANCED) For the Period April 1 to June 30, 2018 IDA 54950 F Categories Current Period CUMMILATIVE Amount per Client Total Allocation per Actual Amount per IFR Connection Difference Comments Legal agreements Category I Goods, Works, Non Consulting Services, Current & prior period Consultants' Services, Training and Operating expenses to be Cost forP A of the project 406,041.19 1,490,250.92 644,939.55 845,311.37 documented, 6,000,000.00 Category 3 Goods, Works, Non Consulting Services, Consultants'Services, Emergency Recovery and Reconstruction Subprojects under Part C Current & prior period of the project expenses to be 517,074.62 7,671,552.38 434,543.10 7,237,009.28 documented. 11,000,000,00 Grand Total 923,115.81 9,161,803.30 1,079,482.65 8,082,320.65 17,000,000.00 TF 16912 Categories Current Period CUMMULATIVE Amount per Client Total Allocation per - Actual Amount per IFR Connection Difference Comments Legal agreements Category I Goods, Works, Non Consulting Services, Consultants' Services, Training and Operating Cost for Part A of the project Current & prior period expenses to be 227,909.89 826,091.92 362,071.35 464,020.57 documented. 9,000,000.00 Grand Total 227,909.89 826,091.92 362,071.35 464,020.57 9,000,000.00 TF 16955 Categories Current Period CUMMULATIVE Amount per Client Total Allocation per Actual Amount per IFR Connection Difference Comments Legal agreements Category 1 Goods, Works, Non Consulting Services, Current & prior period Consultants' Services, Training and Operating expenses to be Cost for Part A of the project 78,401.86 298,407.03 124,623.79 173,783.24 documented. 3,000,000.00 Category 2 G3o d iWo 6k NodConiil n.tifiSd. 00s, Consultans Services, Training and Operating Current period expenses to Cost for Part B of the project 60,903.66 1,434,133.57 1,217,332.80 216,800.77 be documented. 7,000,000.00 Category 4 Goods, Works, Non Consulting Services, Current & prior period Consultants' Services, Training and Operating expenses to be Cost for Part D of the project 102,543.35 1,584,270.64 1,230,610.62 353,660.02 documented. 2,000,000.00 Grand Total 241,848.87 3,316,811.24 2,572,567.21 744,244.03 12,000,000.00 Grand Total 1,392,874.57 13,304,706.46 4,014,121.21 9,290,585.2538,0000000.00 15 GOVERNMENT OF DOMINICA MINISTRY OF HEALTH AND THE ENVIRONMENT DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT AUDITED FINANCIAL MONITORING REPORT COMMITTED FUNDS (IDA and TFs-FINANCED) For the Period July I to September 30, 2017 CONTRACT NUMBER Contract Description US $ Status DOM DVRP SER01/2014 Consulting Services Amended-Project Co-ordinator 160,000.00 Ongoing DOM/DVRP/SERO2/2014 Consulting Services Amended-Administrative Assistant 100,000.00 Ongoing DOM/DVRP/SERO3/2014 Consulting Services Amended -Environmental Specialist 135,000.00 Ongoing DOM/DVRP/SER04/2014 Consulting Services- Social Specialist - Amended 135,000.00 Ongoing Consulting Services- Procument and Contract Management PPCR/DVRP/SER-01/2015 Specialist 80,000.00 Ongoing PPCR/DVRP/SER-02/2015 Consulting Services- Financial Management Specialist 80,000.00 Ongoing PPCR/DVRP/SER-03/2015 Consulting Services Amended - Procument Assistant 50,000.00 Ongoing DOM/DVRP/SER 04/2015 Consulting Services M & E Communication Specialist 70,000.00 Ongoing DOM/DVRP/SER 05/2015 Consulting Services Engineer Specialist 69,526.08 Ongoing Consulting Serices: To Prepare detailed specification for aerial photography and LiDAR terrain and Bathymetry data acquisition and Quality Assurance/Quality Control - LiDAR and Geodesy DVRP DOM/01/2014 Support 110,620.00 Ongoing Consulting Services: to prepare detailed land ownership PPCR/DVRP/CS01/2016 informaion for the East Coast Road Rehabilitaion Works 35,897.63 Complete Consulting Services: Design & Consruction Supervision for the PPCR/DVRP/CS-03/2016 Rehabilitatin of Forestry Propagation Nursery Facilities 35,116.43 Incomplete PPCR/DVRP/CS-05/2016 Consulting Services: Completion of Development Design Met offic 27,999.89 Ongoing PPCR/DVRP/CS-10/16 Consulting Services: training in Acoustic Doppler current Profiler 7,510.00 Complete Consulting Services - Architectural Design and Construction PPCR/DVRP/CS-09/2016 Supervision of the Dominica Meterological Ofice Building 66,904.00 Complete PPCR/DVRP/DC/CERC-02/16 Material suppied for temporary access Post TS Erika 408,446.37 Complete PPCR/DVRP/DC-01/15 Goods - Supply of Trimble Equipment re installation of Cors 276,873.28 Complete Goods - Purchase of Bulk Density soil kits with Hammerhead PPCR/DVRP/DC-02/17 handles 3,946.36 Complete PPCR/DVRP/SHP-06/16 Goods - supply of UPS Back Up power supplys 29,401.68 Complete PPCR/DVRP/DC-03/17 Goods -supply of forestry motor equipment 9,512.91 Complete c'CRflVRPTCS 07717 Coisidltiicy - conduct survey for East Coast Roads 4-6.4W7 Cfi0ijFe Consultancy - Design and supervision of immediate works Post PPCR/DVRP/CS-06/16 Erika 111,492.02 Ongoing Small works for the West Coast Water Storage tanks and PPCR/DVRP/ICB-01-B/16 instalation of pipes and fittings Lot 3 555,716.24 Ongoing Small works for the West Coast Water Storage tanks and PPCR/DVRP/ICB-01-A/16 instalation of pipes and fittings Lot 2 553,920.06 Ongoing Total $ 3,113,329.35 16 GOVERNMENT OF DOMINICA MINISTRY OF HEALTH AND THE ENVIRONMENT DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT AUDITED FINANCIAL MONITORING REPORT COMMITTED FUNDS (IDA and TFs-FINANCED) For the Period October 1 to December 31, 2017 CONTRACT NUMBER Contract Description Contract Estimate US $ Status PPCR/DVRP/SHP-04/17 LOT 2 - Belle Fille (Ch 11+675) to Castle Bruce 225,628 Ongoing PPCR/DVRP/SHP-05/17 LOT 3 - Castle Bruce to Petite Soufriere 109,672 Ongoing PPCR/DVRP/ICB-0I/16 Li. Bioche/Colihaut/Morne Rachette/Coulibistrie Water 682,393.98 Ongoing PPCR/DVRP/ICB-01-A/16 L2. Picard/Glanvillia Water Supply 554,832.60 Ongoing PPCR/DVRP/ICB-01-B/16 L3. Grange/Guillet/Cottage Water Supply 553,287.56 Ongoing Design and Supervision of Immediate Road Works - PPCR/DVRP/CS-06/16 Eastern Island 206,313.83 Ongoing Consultancy Services to develop Hydromet mstrument PPCR/DVRP/CS-09/16 specifications 66,904.00 Complete Architetural Design & Construction Supervision of the PPCR/DVRP/CS-05/16 Met Office Building 27,999.89 Ongoing PPCRJDVRP/SER-01/2017 Procurement Advisor 43,224.00 Ongoing L DOM DVRP SER01/2014 Consulting Services Amended-Project Co-ordinator 160,702.33 Ongoing DOM/DVRP/SERO2/2014 Consulting Services Amended-Administrative Assistant 100,438.96 Ongoing DOM/DVRP/SERO3/2014 Consulting Services Amended -Environmental Specialist 135,592.69 Ongoing DOM/DVRP/SERO4/2014 Consulting Services- Social Specialist - Amended 135,592.69 Ongoing PPCR/DVRP/SER-03/2017 Consulting Services- Financial Management Specialist 40,175.58 Ongoing PPCR/DVRP/SER-03/2015 Consulting Services Amended - Procument Assistant 75,329.22 Ongoing DOM/DVRP/SER 04/2015 Consulting Services M & E Communication Specialist 104,679.71 Ongoing DOM/DVRP/SER 05/2015 Consulting Services Engineer Specialist 109,701.65 Ongoing Total $ 3,3 3 2 ,4 6 8 .4 3 17 GOVERNMENT OF DOMINICA MINISTRY OF ENVIRONMENT, CLIMATE RESILIENCE, DISASTER MANAGEMENT AND URBAN RENEWAL DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT INTERIM AUDITED FINANCIAL MONITORING REPORT COMMITTED FUNDS (IDA and TFs-FINANCED) For the Period January 1 to March 31, 2018 Contract CONTRACT NUMBER CONTRACTOR Contract Description Estimate US $ Status Qingdao Fuhayang LOT I - Emerald Pool (Ch 5 + 885) to PPCR/DVRP/NCB-01/17 Construction Group L'Riviere L'Or Bridge 1,126,922 Ongoing ADA Trucking and LOT 2 - Belle Fille (Ch 11+675) to Castle PPCR/DVRP/SHP-04/17 Excavating Services Limited Bruce 225,628 Ongoing Jars Sales and Services PPCR/DVRP/SHP-05/17 Limited LOT 3 - Castle Bruce to Petite Soufriere 109,672 Ongoing PPCR/DVRP/SHP-05/17 Excavation Services LOT 4 - Community of Castle Bruce 289,043.66 LI. Bioche/Colihaut/Morne PPCR/DVRP/ICB-01/16 ACE Engineering Ltd Rachette/Coulibistrie Water Supply 682,393.98 Ongoing PPCR/DVRP/ICB-01-A/16 F & C Construction Ltd L2. Picard/Glanvillia Water Supply 554,832.60 Ongoing PPCR/DVRP/ICB-01-B/16 STEWCO Ltd L3, Orange/Guillet/Cottage Water Supply 553,287.56 Ongoing Consulting Engineers Design and Supervision of Immediate Road PPCR/DVRP/CS-06/16 Partnership (CEP) Works - Eastern Island 206,313.83 Ongoing McElhanny Consulting Data Analysis, Modeling and Development PPCR/DVRP/ICB-02/16 Services of High Accuracy Terrain and Bathymetric 735,000.00 Ongoing TECNICA PROYECTOS Pre Engineering and Design Services- PPCR/DVRP/CS/07/16 S.A. TYPSA Eastern Road Works 1,102,243.39 Ongoing Consultancy Services to develop Hydromet PPCR/DVRP/CS-09/16 Mark Heggli instrument specifications 66,904.00 Complete Consultancy for Preparation of Technical PPCR/DVRP/CS-03/17 Stephen Dadio Specification for National Soils Survey 103,412.00 Ongoing Architetural Design & Construction PPCR/DVRP/CS-05/16 Lennard Andre Supervision of the Met Office Building 27,999.89 Ongoing PPCR/DVRP/SHP-07/17 Clever Solutions Limited Supply of Digital Triaxial Testing Systems 57,595.40 Ongoing PPCR/DVRP/SHP/-08/17 Controls S.P.A. Supply of Engineering Test Equipment 38,967.03 Ongoing PPCR/DVRP/SER-01/2017 Fevrier Valmond Procurement Advisor 43,224.00 Ongoing Consulting Services Amended-Project Co- DOM DVRP SERO1/2014 Colin Guiste ordinator 160,702.33 Ongoing Consulting Services Amended- DOM/DVRP/SERO2/2014 Tamika Lafond Administrative Assistant 100,438.96 Ongoing Consulting Services Amended - DOM/DVRP/SERO3/2014 Andrea Marie Environmental Specialist 135,592.69 Ongoing Consulting Services- Social Specialist - DOM/DVRP/SERO4/2014 JoAnn George Amended 135,592.69 Ongoing Consulting Services- Financial Management PPCR/DVRP/SER-03/2017 Ken George Specialist 40,175.58 Ongoing Consulting Services Amended - Procument PPCR/DVRP/SER-03/2015 Jossie Stephenson Assistant 75,329.22 Ongoing Consulting Services M & E Communication DOM/DVRP/SER 04/2015 Easlyn Nadette Langford Specialist 104,679.71 Ongoing DOM/DVRP/SER 05/2015 Wynyard Esprit Consulting Services Engineer Specialist 109,701.65 Ongoing Total 5 6,785,651.621 V 18 4 GOVERNMENT OF DOMINICA MINISTRY OF ENVIRONMENT, CLIMATE RESILIENCE, DISASTER MANAGEMENT AND URBAN RENEWAL DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT AUDITED FINANCIAL MONITORING REPORT COMMITTED FUNDS (IDA and TFs-FINANCED) For the Period April I to June 30,2018 CONTRACT NUMBER CONTRACTOR Contract Description US $ Status Qingdao Fuhayang Construction LOT 1 - Emerald Pool (Ch 5 + 885) to L'Riviere L'Or PPCR/DVRP/NCB-01/17 Group Bridge 1,510,086.00 Ongoing ADA Trucking and Excavating PPCR/DVRP/SHP-04/17 Services Limited LOT 2 - Belle Fille (Ch 11+675) to Castle Bruce 225,627.93 Ongoing PPCR/DVRP/SHP-05/17 Jars Sales and Services Limited LOT 3 - Castle Bruce to Petite Soufriere 109,671.81 Ongoing George Trucking & Excavation PPCR/DVRP/SHP-05/17 Services LOT 4- Community of Castle Bruce 289,043.66 LI. Bioche/Colihaut/Morne Rachette/Coulibistrie Water PPCR/DVRP/ICB-01/16 ACE Engineering Ltd Supply 682,393.98 Ongoing PPCR/DVRP/ACB-01-A/16 F & C Construction Ltd L2. Picard/Glanvillia Water Supply 554,832.60 Ongoing PPCR/DVRP/ICB-01-B/16 STEWCO Ltd L3. Grange/Guillet/Cottage Water Supply 553,287.56 Ongoing Consulting Engineers Partnership Design and Supervision of Immediate Road Works - PPCRIDVRP/CS-06/16 (CEP) Eastern Island 198,167.12 Ongoing LiDAR bathymetry and topography Survey, Data Analysis, Modeling and Development of High Accuracy PPCR/DVRP/ICB-02/16 McElhanny Consulting Services Terrain and Bathymetric Models 735,000.00 Ongoing TECNICA PROYECTOS S.A. Pre Engineering and Design Services- Eastern Road PPCR/DVRP/CS/07/16 TYPSA Works 1,102,243.39 Ongoing Consultancy Services to develop Hydromet instrument PPCR/DVRP/CS-09/16 Mark Heggli specifications 66,904.00 Complete Consultancy for Preparation of Technical Specification PPCR/DVRP/CS-03/17 Stephen Dadio for National Soils Survey 103,412.00 Ongoing Architetural Design & Construction Supervision of the PPCR/DVRP/CS-05/16 Lennard Andre Met Office Building 27,999.89 Ongoing PPCR/DVRP/SER-01/2017 Fevrier Valmond Procurement Advisor 80,639.00 Ongoing DOM DVRP SER01/2014 Colin Guiste Consulting Services Amended-Project Co-ordinator 160,702.33 Ongoing DOM/DVRP/SERO2/2014 Tamika Lafond Consulting Services Amended-Administrative Assistant 100,438.96 Ongoing DOM/DVRP/SERO3/2014 Andrea Marie Consulting Services Amended -Environmental Specialist 135,592.69 Ongoing DOMIDVRP/SER04/2014 JoAnn George Consulting Services- Social Specialist - Amended 135,592.69 Ongoing PPCR/DVRP/SER-03/2017 Ken George Consulting Services- Financial Management Specialist 40,175.58 Ongoing PPCR/DVRP/SER-03/2015 Jossie Stephenson Consulting Services Amended - Procument Assistant 75,329.22 Ongoing DOMDVRP7SER-04726T5 EiAiNildefteLtagford Consulting Services M & E"Cominnication Specialist 104,679,71 Ongoing DOM/DVRP/SER 05/2015 Wynyard Esprit Consulting Services Engineer Specialist 109,701.65 Ongoing Total $S 7,101,521.77 19 GOVERNMENT OF DOMINICA MINISTRY OF HEALTH AND THE ENVIRONMENT DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT AUDITED FINANCIAL MONITORING REPORT DESIGNATED ACCOUNT RECONCILIATION For the Period July 1 to September 30, 2017 (IDA and TFs-FINANCED) (in USD) DESIGNATED ACCOUNT RECONCILIATION LOANICREDITIPPFICOFINANCIER NUMBER P129992 Source of Financing US $ IDA 54950- TOTAL DM TF016912 TF016955 USD USD USD USD I Total Advanced by World Bank (or Cofinancier) 7,139,916.89 2,867,286.70 1,292,809.83 2,979,820.36 2 Less: Total amount documented by World Bank (2,788,753.86) (686,147.12) (141,251.40) (1,961,355.34) 3 Present outstanding amount advanced to the Designated Account (1-2) 4,351,163.03 2,181,139.58 1,151,558.43 1.018,465.02 4 Balance of Designated Account and Project Account as at 4 September 30th 2017. 2,612,785.28 1,265,781.91 942,304.53 404,698.84 5 Plus:Total amount claimed in this application. 333,234.54 92,711.87 52,048.77 188,473.90 6 Plus: Total amount withdrawn and not yet claimed. 1,405,143.21 822,645.80 157,205.13 425,292.27 7 Plus: amounts claimed in previous applications not yet credited at date of banik statement. Application No. 0.00 Sub Total of previous applications not yet redtied. 0.00 - - 0.00 - 8 Less: Interest earned 0.00 - - - 9 Total advance accounted for (NO.4 through No.8) 4,351,163.03 2,181,139.58 1,151,558.43 1,018,465.02 10 Difference(3-9) 0.001 11 Explanation of any differences shown in line 10: 20 GOVERNMENT OF DOMINICA MINISTRY OF HEALTH AND THE ENVIRONMENT DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT AUDITED FINANCIAL MONITORING REPORT DESIGNATED ACCOUNT RECONCILIATION For the Period October I to December31, 2017 (IDA and TFs-FINANCED) (in USD) DESIGNATED ACCOUNT RECONCILIATION LOANICREDIT/PPF/COFINANCIER NUMBER P129992 Source of Financing US $ IDA 54950- TOTAL DM TF016912 TF016955 USD USD USD USD 1 Total Advanced by World Bank (or Cofmancier) 14,139,916.89 9,867,286.70 1,292,809.83 2,979,820.36 2 Less: Total amount documented by World Bank (4,014,121.20) (1,079,482.65) (362,071.35) (2,572,567.20) 3 Present outstanding amount advanced to the Designated Account (1-2) 10,125,795.69 8,787,804.05 930,738.48 407,253.16 4 Balance of Designated Account and Project Account as at December 31st 2017. 1,922,723.74 1,001,126.83 804,288.18 117,308.73 5 Plus:Total amount claimed in this application. 695,431.45 267,526.52 139,628.38 288,276.55 6 Plus: Total amount withdrawn and not yet claimed. 7,507,640.50 7,519,150.70 -13,178.08 1,667.88 Plus: amounts claimed in previous applications not yet credited at date of bank statement. Application No. 0.00 Sub Total of previous applications not yet credtied. 0.00 - 0.00 - 8 Less: Interest earned 0.00 - - 9 Total advance accounted for (NO.4 through No.8) 10,125,795.69 8,787,804.05 930,738.48 407,253.16 10 Difference(3-9) 0.001 11 Explanation of any differences shown in line 10: 21 GOVERNMENT OF DOMINICA MINISTRY OF ENVIRONMENT, CLIMATE RESILIENCE, DISASTER MANAGEMENT AND URBAN RENEWAL DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT AUDITED FINANCIAL MONITORING REPORT DESIGNATED ACCOUNT RECONCILIATION For the Period January 1 to March 31,201S (IDA and TFs-FINANCED) (in USD) DESIGNATED ACCOUNT RECONCILIATION LOANICREDIT/PPFICOFINANCIER NUMBER P129992 Source of Financing US S TOTAL IDA 54950-DM TF016912 TF016955 USD USD USD USD 1 Total Advanced by World Bank (or Cofinancier) 17,139,916.89 12,867,286.70 1,292,809.83 2,979,820.36 2 Less: Total amount documentedby World Bank (4,014,121.20) (1,079,482.65) (362,07135) (2,572,567.20) Present outstanding amount advanced to the Designated Account (1-2) 13,125,795.69 11,787,804.05 930,738.48 407,25316 4 Balance of Designated Account and Project Account as at March 31st 2018. 2,271,100.72 1,657,964.05 708,829.45 (95,692.78) 5 Plus:Total amount claimed in this application. 6,655,670.38 6,345,039.46 96,512.31 214,118.61 6 Plus: Total amount withdrawn and not yet claimed. 4,199,024.59 3,784,800.54 125,396.72 288,827.33 - Plus: amounts claimed in previous applications not yet credited 7at date of bank statement. 0.00- Application No. 0.00 Sub Total of previous applications not yet credtied. 0.00 - 0.00-- 8 Less: Interest earned 0.0 - 9 Total advance accounted for (NO.4 through No.8) 13,125,795.69 11,787,804.05 930,738.48 407,253.16 10 Difference(3-9) 0.00 11 Explanation of any differences shown in line 10: 22 GOVERNMENT OF DOMINICA MINISTRY OF ENVIRONMENT, CLIMATE RESILIENCE, DISASTER MANAGEMENT AND URBAN RENEWAL DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT AUDITED FINANCIAL MONITORING REPORT DESIGNATED ACCOUNT RECONCILIATION For the Period April 1 to June 30,2018 (IDA and TFs-FINANCED) (in USD) DESIGNATED ACCOUNT RECONCILIATION LOANICREDIT/PPF/COFINANCIER NUMBER P129992 Source of Financing US $ TOTAL IDA 54950-DM TF016912 TF016955 USD USD USD USD 1 Total Advanced by World Bank (or Cofinancier) 17,139,916.89 12,867,286.70 1,292,809.83 2,979,820.36 2 Less: Total amount documented by World Bank (4,014,121.20) (1,079,482.65) (362,071.35) (2,572,567.20) Present outstanding amount advanced to the Designated Account (1-2) 13,125,795.69 11,787,804.05 930,738,48 407,253.16 Balance of Designated Account and Project Account as at June 30th2018. 3,623,103.25 3,478,593.27 482,711.81 (338,20L,83) 5 Plus:Total amount claimed in this application. 1,392,874.57 923,115.81 227,909.89 241,848.87, 6 Plus: Total amount withdrawn and not yet claimed. 8,109,817.87 7,386,094.97 220,116.78 503,606.12 Plus: amounts claimed in previous applications not yet credited 7 at date of bank statement. 0.00- Application No. 0.00 Sub Total of previous applications not yet credtied. 0.00 - 0.00 - 8 Less: Interest earned 0.00 - - 9 Total advance accounted for (NO4 through No.8) 13,125,795.69 11,787,804.05 930,73848 407,253.16 10 Difference(3-9) 0.00 11 Explanation of any differences shown in line 10: 23 GOVERNMENT OF DOMINICA MINISTRY OF HEALTH AND THE ENVIRONMENT DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT AUDITED FINANCIAL MONITORING REPORT LOCAL CURRENCY - PROJECT ACCOUNT (IDA and TFs-FINANCED) For the Period July I to September 30, 2017 (in ECD) Bank Account No. Currency Period Ending NATIONAL BANK 615000376 EC $ September 30th 2017 OF DOMINICA TOTAL IDA 54950 DM TF016912 TF016955 rI in (ECD) in (ECD) in (ECD) in (ECD) 1) Opening Balance 786,592.99 2,087,098.10 459,722.92 (1,760,228.03) 2) Add: 1 Wire Transfers fin USD A/c 1,744,641.80 859,651.20 482,611.20 402,379.40 Refund 1,385.00 1,385.00 Tender Fees 0.00 0.00 0.00 0.00 1,746,026.80 859,651.20 482,611.20 403,764.40 Less: Wire Transfers Expenses 635,181.09 249,228.05 139,917.50 246,035.54 Tender Fees 0.00 0.00 Refund 0.00 Bank Charges 20.20 20.20 635,201.29 249,228.05 139,917.50 246,055.74 3) Closing Balance 1,897,418.50 2,697,521.25 802,416.62 (1,602,519.37) 1) Balance per Bank Statement 1,897,418.50 2,697,521.25 802,416.62 (1,602,519.37) 5)"Iifferc (4)3) 0.00 0.00 0.00 0.00 lidifference to be accounted for ,k6) Outstanding Amount: iJifference due to sick leave refund 24 GOVERNMENT OF DOMINICA MINISTRY OF HEALTH AND THE ENVIRONMENT DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT AUDITED FINANCIAL MONITORING REPORT LOCAL CURRENCY - PROJECT ACCOUNT (IDA and TFs-FINANCED) For the Period October 1 to December 31, 2017 (in ECD) Bank Account No. Currency Period Ending NATIONAL BANK 615000376 EC $ December 31st 2017 OF DOMINICA TOTAL IDA 54950DM TF016912 TF016955 in (ECD) f in (ECD) in (ECD) in (ECD) ) Opening Balance 1,897,418.49 2,697,521.25 802,416.62 (1,602,519.38) 2) Add: Wire Transfers fm USD A/c 0.00 0.00 0.00 0.00 Refund 0.00 0.00 Tender Fees 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Less: Wire Transfers Expenses 936,161.06 327,156.15 155,273.99 453,730.92 Tender Fees 0.00 0.00 Refund 0.00 Bank Charges 80.30 80.30 936,241.36 327,156.15 155,273.99 453,811.22 3) Closing Balance 961,177.13 2,370,365.10 647,142.63 (2,056,330.60) *k4) Balance per Bank Statement 961,177.13 2,370,365.10 647,142.63 (2,056,330.60) *Difference (4)-(3) 0.00 0.00 0.00 0.00 IDifference to be accounted for 25 GOVERNMENT OF DOMINICA MINISTRY OF ENVIRONMENT, CLIMATE RESILIENCE, DISASTER MANAGEMENT AND URBAN RENEWAL DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT AUDITED FINANCIAL MONITORING REPORT LOCAL CURRENCY - PROJECT ACCOUNT (IDA and TFs-FINANCED) For the Period January 1 to March 31, 2018 (in ECD) Bank Account No. Currency Period Ending NATIONAL BANK 615000376 EC $ March 31st 2018 OF DOMINICA TOTAL IDA 54950 DM TF016912 TF016955 in (ECD) in (ECD) in (ECD) in (ECD) 1) Opening Balance 961,177.13 2,370,365.10 647,142.63 (2,056,330.60) Ik2) Add: Wire Transfers fim USD A/c 1,518,833.00 865,734.81 486,026.56 167,071.63 Refund 540.00 540.00 Tender Fees 476.50 0.00 0.00 476.50 1,519,849.50 865,734.81 486,026.56 168,088.13 Less: Wire Transfers Expenses 1,126,362.15 461,726.33 259,434.39 405,201.43 Tender Fees 0.00 0.00 Refund 0.00 Bank Charges 151.80 8.73 9.99 133.08 1,126,513.95 461,735.06 259,444.38 405,334.51 L i3) Closing Balance 1,354,512.68 2,774,364.85 873,724.81 (2,293,576.98) 1) Balance per Bank Statement 1,354,512.68 2,774,364.85 873,724.81 (2,293,576.98) 5) *Difference (4)-(3) 0.00 0.00 0.00 0.00 iAfference to be accounted for 26 GOVERNMENT OF DOMINICA MINISTRY OF ENVIRONMENT, CLIMATE RESILIENCE, DISASTER MANAGEMENT AND URBAN RENEWAL DOMINICA DISASTER VULNERABILITY REDUCTION PROJECT AUDITED FINANCIAL MONITORING REPORT LOCAL CURRENCY - PROJECT ACCOUNT (IDA and TFs-FINANCED) For the Period April I to June 30, 2018 (in ECD) Bank Account No. Currency [ Period Ending NATIONAL BANK 615000376 EC $ June 30th 2018 OF DOMINICA TOTAL IDA 54950 DM TF016912 TF016955 Iin (ECD) in (ECD) in (ECD) in (ECD) ) Opening Balance 1,354,512.68 2,774,364.85 873,724.81 (2,293,576.98) ) Add: Wire Transfers fm USD A/c 0.00 0.00 0.00 0.00 Reimbursement of CERC Fun( 8,064,600.00 8,064,600.00 Refund 1,828.00 1,828.00 Tender Fees 0.00 0.00 0.00 0.00 8,066,428.00 8,064,600.00 0.00 1,828.00 Less: Wire Transfers Expenses 1,233,382.06 543,611.08 305,190.84 384,580.14 Tender Fees 0.00 0.00 Refund 0.00 Bank Charges 70.90 15.86 3.23 51.81 1,233,452.96 543,626.94 305,194.07 384,631.95 ) Closing Balance 8,187,487.72 10,295,337.91 568,530.74 (2,676,380.93) 4) Balance per Bank Statement 8,187,487.72 10,295,337.91 568,530.74 (2,676,380.93) rj) *Difference (4)-(3) 0.00 0.00 0.00 0.00 r )ifference to be accounted for 27 Government of Dominica Disaster Vulnerability Reduction Project Financial Monitoring Report IDA 54950 / TF 16912 / TF 16955 Notes to the Financial Statements For the period June 1, 2017 to June 30, 2018 NOTE 1: ACCOUNTING POLICIES 1. All transactions are recorded, and the financial statements prepared using the cash basis of accounting. 2. The financial accounts are maintained and the financial statements are prepared in Eastern Caribbean Dollars. Where required within this report, transaction into United States Dollars is effected using the exchange rate of US$1.00 to EC$2.6882. 3. Fixed Assets procured with project resources are recorded at their acquisition cost at the date of purchase. No depreciation is recorded for project assets. 4. The Financial Statements have been prepared on the basis of historical cost convention. No account is taken of inflation. NOTE 2: PROJECT DEVELOPMENT OBJECTIVE The objective of the project is to reduce vulnerability to natural hazards and climate change impacts in Dominica through: (i) investment in resilient infrastructures, and (ii) improved hazard data collection and monitoring systems. NOTE 3: PROJECT DESCRIPTION The project consists of four (4) components Component 1: Prevention and Adaptation Investments The component would be designed to reduce physical vulnerability and pilot adaptive measures to build resilience to current and future hydro-meteorological shocks. Activities under this component include carrying out of selected infrastructure investments, including: (a) construction of water storage and distribution infrastructure; (b) slope stabilization (c) rehabilitation of transportation infrastructure including, inter alia, selected primary and secondary roads and bridges; and (d) improvement of drainage in selected areas, all through the provision of works, technical advisory services, operating costs and acquisition of goods. Integrated hazard/climate analysis will inform engineering designs with respect to future service demands and infrastructure design life and will be built into the pre- engineering phase of each subproject. 28 Component 2: Capacity Building and data Development, Hazard Risk Management and Evaluation This component will support the creation of relevant core data and data collection systems as well as the integration analytical tools to permit improved decision making and engineering design for risk reduction and climate change adaption. Activities under this component support building the capacity for analysis and assessment of risks from natural hazards and climate change, including integration of such analysis into policy and decision making process for the development of investments, and developing data collection systems, including: (a) creation of high resolution digital topographic and bathymetric model for the Recipient; (b) creation of a high resolution soils survey map; (c) design and deployment of robust hydromet network; and (d) development of district and community level climate adaptation plans, all through the provision of technical advisory services and training and acquisition of goods. Component 3: Natural Disaster Response Investments This component would support carrying out of Emergency Recovery and Reconstruction Subprojects under an agreed action plan of activities (Agreed Action Plan of Activities) designed as a mechanism to implement the recipient's response to an emergency. This provisional component would allow rapid reallocation of the IDA credit, under streamlined procurement and disbursement procedures, to cover emergency response and recovery costs following an adverse natural event that causes a major disaster in Dominica. The contingent emergency component would be triggered, by an official government of the Commonwealth of Dominica declaration of an emergency, in accordance with the country's laws and policies, following an adverse natural event. Dominica may ask the bank to re- categorize and reallocate financing, from other project components to partially cover I emergency response and recovery costs. This component could also be used to channel additional funds, should they become available, in response to the emergency. Component 4: Project Management and Implementation Activities under this component would support strengthening the institutional capacity for Project management, including: (a) strengthening the capacity and staffing of the PCU; (b) preparation of investment designs and tender documents; (c) preparation of Project reports; (d) processing of contracts and tender evaluation; (e) coordination of participating line ministries; (f) supervision of the quality of works; (g) provisional training to staff of the PCU in Project Management and implementation support; (h) monitoring and evaluation of the project progress and results; and (i) carrying out related activities on Project Management and Implementation, all through the provision of technical advisory services, training and operating costs, and acquisition of goods. The project will also support knowledge sharing and lessons learning activities at the program level and coordination with the PPCR Caribbean Regional Program in terms of knowledge management and M&R. 29 NOTE 4: PROJECT FINANCING The cost of the project is estimated at US $39.5 million with the financiers as follows: Component 1 Component 2 Component 3 Component 4 Total US$ M US$ M US$ M US$ M US $ Counterpart Financing 1.125 0.375 1.5 IDA 54950 16 1 17 SCF Credit TF 016912 9 9 SCF Grant TF 016955 3 7 2 12 Total 29.125 7.375 1 2 39.5 NOTE 5: CASH Cash availability at the end of the period was as follows: June 2017 June 2018 US$ us $ Designated Account 2,648,093.80 527,264.00 Project Account 292,609.55 3,045,713.76 Total 2,940,703.35 3,572,977.76 1. During the Financial Year 2017/2018 the sum of US $10,000,000.00 under IDA 54950 was received into the designated account at the National Bank of Dominica. The amount of US $7,000,000.00 of these funds was transferred to the Government of Dominica Bank Account for the Post-Maria Agricultural Emergency Response Grant (AERG) for farmers and fishers which was administered by the Ministry of Agriculture and paid via the AID Bank. The amount of US$3,000,000.00 was also transferred to the Government of Dominica Bank Account for the Post -Maria Small and Micro Business Emergency Grant which was to target uninsured micro and small business owners whose business was damaged by Hurricane Maria. The program was administered by the Ministry of Commerce, Enterprise and Small Business Development. However, this program was subsequently cancelled and the funds was returned to the project and deposited in the Project Account at the National Bank of Dominica. 30 NOTE 6: INTEREST Interest earned on deposit in the Designated Account during the period July 1, 2017 to June 30, 2018 was: June 2017 June 2018 us $ us $ Designated Account 22,490.98 13,532.50 Total 22,490.98 13,532.50 NOTE 7: TENDER FEES Tender fees deposited in the Account from bidders in respect of tender documents during the period are as follows: June 2017 June 2018 us $ us $ Designated Account 596.78 Project Account 650.99 177.26 Total 650.99 774.04 NOTE 8: BANK CHARGES Bank charges are not eligible expenses under this project, hence are not captured as expenditure. The following bank charges were incurred. June 2017 June 2018 US$ uS $ Designated Account 1,272.04 977.00 Project Account 128.38 120.23 Total 1,400.42 1,097.23 NOTE 9: FIXED ASSETS - -- No-fixed-assets were-acquired for the period under review. The-figures-below-indicate-the-value -of-- the Fixed Asset as registered in the Fixed Asset Register. June2017 June2018 US$ US$ Motor Vehicle 50,182.28 50,182.28 Computer Equipment 37,525.90 37,525.90 Furniture & Equipment 46,608.13 46,608.13 Total 134,316.31 134,316.31 31 NOTES 10: CONTRACTS AWARDED DURING THE PERIOD UNDER REVIEW CONTRACT Contract NUMBER CONTRACTOR Contract Description Estimate US $ PPCR/DVRP/NCB- Qingdao Fuhayang 01/17 Construction Group LOT 1 - Emerald Pool (Ch 5 + 885) to L'Riviere L'Or Bridge 1,510,085.78 ADA Trucking and PPCR/DVRP/SHP- Excavating Services 04/17 Limited LOT 2- Belle Fille (Ch 11+675) to Castle Bruce 225,627.93 PPCR/DVRP/SHP- Jars Sales and 05/17 Services Limited LOT 3 - Castle Bruce to Petite Soufriere 109,671.81 TECNICA PROYECTOS PPCR/DVRP/CS/07/16 S.A. TYPSA Pre Engineering and Design Services- Eastern Road Works 1,102,243.39 Consultancy Services to develop Hydromet instrument PPCR/DVRP/CS-09/16 Mark Heggli specifications 79,344.00 Consulting Services in Food Preparation Training for the PPCR/DVRP/CS-08/16 Rhona Armour Kalinago Territory 5,948.22 ROSE Environment PPCR/DVRP/DC-07/17 Ltd Hydromet Single Channel Radio Modems 4,955.00 PPCR/DVRP/SHP- 07/17 Clever Solutions Ltd Supply of Digital Triaxial Testing System 57,595.40 PPCR/DVRP/SHP- 08/17 Controls Group Supply of Engineering Test Equipment 38,967.03 PPCR/DVRP/SER- 01/2017 Fevrier Val mond Procurement Advisor 80,639.00 PPCR/DVRP/SER- 03/2017 Ken George Consulting Services- Financial Management Specialist 40,175.58 PPCR/DVRP/SER- 03/2015 Jossie Stephenson Consulting Services Amended - Procurement Officer 35,153.63 _ DOM/DVRP/SER EaslnNadette 04/2015 Langford Consulting Services M & E Communication Specialist 35,153.63 DOM/DVRP/SER 05/2015 Wynyard Esprit Consulting Services Engineer Specialist 40,175.58 Total 3,365,735.98 32