OFFICIAL DOCUMENTS THE WORLD BANK IBRD * IDA I WORLDBANKGROUP Date: C Mrs. Zainab Ahmed Honorable Minister of Finance Federal Ministry of Finance Ahmadu Bello Way Central Business District Abuja, Nigeria Dear Honorable Minister: Re: Credit No. 6289-NG (Third Additional Financing for the Polio Eradication Support Project) Additional Instructions: Disbursement and Financial Information Letter I refer to the Financing Agreement ("Agreement") between Federal republic of Nigeria (the "Recipient") and the International Development Association (the "Association") for the above-referenced Project. The General Conditions, as defined in the Financing Agreement, provide that the Recipient may from time to time request withdrawals of Credit amounts from the Credit Account in accordance with the Disbursement and Financial Information Letter, and such additional instructions as the Association may specify from time to time by notice to the Recipient. The General Conditions also provide that the Disbursement and Financial Information Letter may set out Project specific financial reporting requirements. This letter constitutes such Disbursement and Financial Information Letter ("DFIL"), and may be revised from time to time. I. Disbursement Arrangements, Withdrawal of [Grant] [Credit]2' Funds, and Reporting of Uses of Credit Funds. The Disbursement Guidelines for Investment Project Financing, dated February 2017, ("Disbursement Guidelines") are available in the Association's public website at https://www.worldbank.org and its secure website "Client Connection" at https://clientconnection.worldbank.or . The Disbursement Guidelines are an integral part of the DFIL, and the manner in which the provisions in the guidelines apply to the Credit is specified below. (i) Disbursement Arrangements General Provisions (Schedule 1). The table in Schedule 1 sets out the disbursement methods which may be used by the Recipient, information on registration of authorized signatures, processing of withdrawal applications (including minimum value of applications and processing of advances), instructions on supporting documentation, and frequency of reporting on the Designated Account. -2- (i) Electronic Delivery. Section I1.01(c) of the General Conditions. The Association may permit the Recipient to electronically deliver applications (with supporting documents) through the Association's web-based portal (https://clientconnection.worldbank.or) "Client Connection". This option may be effected if the officials designated in writing by the Recipient who are authorized to sign and deliver Applications have registered as users of "Client Connection". The designated officials may deliver Applications electronically by completing the Form 2380, which is accessible through "Client Connection". By signing the Authorized Signatory Letter, the Recipient confirms that it is authorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting documents to the Association by electronic means. The Recipient may continue to exercise the option of preparing and delivering Applications in paper form. The Association reserves the right and may, in its sole discretion, temporarily or permanently disallow the electronic delivery of Applications by the Recipient. By designating officials to use SIDC and by choosing to deliver the Applications electronically, the Recipient confirms through the authorized signatory letter its agreement to: (a) abide by the Terms and Conditions of Use of Secure Identification Credentials in connection with Use of Electronic Means to Process Applications and Supporting Documentation, available in the Association's public website at https://worldbank.org and "Client Connection"; and (b) to cause such official to abide by those terms and conditions. H. Financial Reports and Audits (i) Financial Reports. The Recipient must prepare and furnish to the Association not later than forty-five (45) days after the end of each calendar quarter, interim unaudited financial reports ("IFR") for the Project covering the quarter. (ii) Audits. Each audit of the Financial Statements must cover the period of one fiscal year of the Recipient, commencing with the fiscal year in which the first withdrawal was made. The audited Financial Statements for each such period must be furnished to the Association not later than six (6) months after the end of such period. III. Other Information For additional information on disbursement arrangements, please refer to the Loan Handbook available on the Association's website (http://www.worldbank.org/) and "Client Connection". The Association recommends that you register as a user of "Client Connection". From this website you will be able to prepare and deliver Applications, monitor the near real-time status of the Credit, and retrieve related policy, financial, and procurement information. For more information about the website and registration arrangements, please contact the Association by email at clientconnection@worldbank.or. -3- If you have any queries in relation to the above, please contact George da Silva, Finance Officer at pdasilvagworldbank.org with copy to Mugambi Mwendia, Finance Analyst at mmwendiagworldbank.org using the above reference. Yours sincerely, By: r/ Rachid Benmessaoud Country Director for Nigeria Africa Region Attachments: 1. Form of Authorized Signatory Letter 2. Draft IFR Template 3. UNICEF/WHO utilization report -4- Schedule 1: Disbursement Provisions Country Federal Republic of Nigeria Recipient Federal Ministry of Finance Credit 6289-NG Name of the Project Third Additional Financing for Disbursement Number Polio Eradication Support Deadline Date Four months after the closing Project Subsection 3.7 date. DisbutsementfMethodsuand Siupporting Docu mentaftio Disbursement Methods Methods Supporting Documentation Section 2 (**) Subsections 4.3 and 4.4 (**) Direct Payment No NA Reimbursement Yes UNICEF/WHO Progression Report/Financial Utilization Report as agreed Designated Account Yes Managed by NPHCDA - PIU UN Advances Yes UNICEF/WHO Progression Report/Financial Utilization Report as agreed Special Commitments Yes UN commitment with the copy of the contract/MOU Desianated Account (Sections 5 and 6*) Type Segregated Ceiling Variable SCentral Bank of Nigeria Currency US Dollar Name Frqunc o Rpotig Quarterly Amount Based on two quarter forecasts Subsection 6.3T(**) T - minimum blanlet ommictn for an, s U 200,000.00 euvalent. uCEF/WHO butgnotmre thanbteceit3 amnt of2 theetei Project.acmet f hi efe Address for ASL: The World Bank Address for Withdrawal Applications: The World Bank, Loan Department Nigeria Country Office 13' Floor Delta Center 102, Yakubu Gowon Crescent Menengai Road, Upper Hill Asokoro, Abuja P.O.Box 3 0577-00100 Federal Republic of Nigeria Nairobi, Kenya Tel: +254 20 293 6000 "Additionalfoomatioul [Instructions] A UN-Type blanket commitment for an amount up to the value of the Procurement Agreement to be entered between the Recipient and UNICEF/WHO, but no more than the credit amount of the Project. -5- Funds may be transferred to a Naira Draw Down Project Account managed by HPHCDA/PiU As when required or appropriate, Utilization Report from United Nations Children's Fund (UNICEF) and World Health Organization (WHO) and other relevant supporting documents, such as approved cost estimates, should be attached to withdrawal applications for Reimbursement and UN Advances. *Sections andsubsections relate to the "Disbursement Guidelines for Investment Project Financing ", dated February 2017. -6- Attachment 1 Form of Authorized Signatory Letter [Letterhead] Ministry of Finance [Street address] [City] [Country] [DATE] International Development Association 1818 H Street, N.W. Washington, D.C. 20433 United States of America Re: Credit No. 6289-NG (Third Additional Financing for Polio Eradication Support Project) Attention: Rachid Benmessaoud, Country Director I refer to the Credit Agreement ("Agreement") between the International Development Association (the "Association"), and the Federal Republic of Nigeria (the "Recipient"), dated . providing the above Credit. For the purposes of Section 2.03 of the General Conditions as defined in the Agreement, any '[one] of the persons whose authenticated specimen signatures appear below is authorized on behalf of the Recipient to sign applications for withdrawal [and applications for a special commitment] under this [Grant] [Credit]. For the purpose of delivering Applications to the Association, including by electronic means, 2[each] of the persons whose authenticated specimen signatures appears below is authorized on behalf of the Recipient, acting 3[individually] 4jointly], to deliver Applications, and evidence in support thereof on the terms and conditions specified by the Association. 1 Instruction to the Recipient: stipulate if more than one person needs to sign Applications, and how many or which positions, and if any thresholds apply. Please delete this footnote in final letter that is sent to the Association. 2 Instruction to the Recipient: stipulate if more than one person needs to jointly sign Applications, if so, please indicate the actual number. Please delete this footnote in final letter that is sent to the Association. Instruction to the Recipient: use this bracket if any one of the authorized persons may sign; if this is not applicable, please delete. Please delete this footnote in final letter that is sent to the Association. 4 Instruction to the Recipient: use this bracket only if several individuals must jointly sign each Application; if this is not applicable, please delete. Please delete this footnote in final letter that is sent to the Association. -7- This Authorization replaces and supersedes any Authorization currently in the Association records with respect to this Agreement. [Name], [position] Specimen Signature: [Name], [position] Specimen Signature: [Name], [position] Specimen Signature: Yours truly, / signed / -8- Attachment 2 PROJECT INTERIM FINANCIAL REPORT Interim Financial Report For the Semester Ended ............. Nigeria: Polio Eradication Support Project Additional Financing STATEMENT OF SOURCES AND USES OF FUNDS Current Semester Year to Date Cumulative to date NGN USD NGN USD NGN USD Opening Cash Balances X X X X X X Add: Funding Received During Semeter - IDA X X X X X X Total Funds Available X X X X X X Less: Uses of funds Gds, Wks, Non CS, CS, & Operating Costs under the NPHCD X X X X X X Total Project Expenditure X X X X X X Receipts Less expenditure X X X X X X Foreign Exchange Difference X X X X X X Net Cash Available X X X X X X Closing Bank Balances: Designated Account X X X X X X Drawdown Account A X X X X Total Closing Cash X X X X X X -9- PROJECT INTERIM FINANCIAL REPORT Interim Financial Report For the Semester Ended ................. NIGERIA: Polio Eradication Support Project Additional Financing Page 2 Uses of Funds by Project Activity/Component Semester Year To Date (Cummulative) Project Life Budget PAD: Life Revised:Lif Budget Actual Variance Actual Variance of Project e of Project Uses of funds, by Activity within Disbursement Category $ $ S $ $ $ $ $ 1. Non-Consulting Services x x x x x x x x X x x x x x x x x x x x x x x x Sub-Toraf X x x X x x x x 2. Consulting Services x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x x Sub-Totl x X X X X X X X 3. Goods x x x x x x x x x x x x x x x x X X X X X X Sub-Total x x x x x x x x 4. Operating Costs x x x x x x x x I x x x x x x x I x x x x x x x SubTotf X X X X X X X X Sub-Total I x x X X x X x Sub-dTota I x x x x x x x - 10- Attachment 3 UNICEF/WHO Utilization Reports WHO REPORTING REQUIREMENTS WHO shall submit the following reports for the Deliverables agreed in Annex I: 1. Deliverable 1 (Progress Report) Shall include: a) Semi-annual interim technical reporting and funds utilization report signed by an authorized WHO staff in charge of the Technical Assistance, and b) Final Technical and Financial Report, a reconciliation of accounts and any balances due to any Party shall be included instead of the forecast 2. Schedule of Reporting: WHO will submit to the Government: (a) Semi-annual financial progress report to be submitted within 45 days after the end of the 1 six months after the commencement of the activities supported by this Agreement- (b) Final Technical Report by three months upon completion of the final activities, to include a final financial statement signed by an authorized official of WHO: The final Deliverable (Final Technical Report) shall include a financial statement signed by an authorized official of WHO: "We hereby confirm to the best of our knowledge and based on the available records that the above amounts are drawn directly from the financial ledgers of WHO that are audited annually. All documentation authenticating these expenses has been retained by WHO in accordance with its documents retention policy, and will be made available to WHO external auditors for examination during the course of their audit of WHO's Financial Statements- Certified by: Name and Title: Date: (UNICEFleneThea nfipa World Bank Template References Customer No. Da te: WBS References: Funds Received! Transferred Amount in USD Total Funds Received/ Transferred Disbursements Material Description Quantitk Amount in USD Total Disbursed Supplies and Services I landling Fee Freight and Insuran Total Disbursements/charges Unexpendedlcash balance in your favour Commitments Material Description Quantity Amount in USD Total (Estimated) Committed Supplies and Services Committed (Estimated) Freight and Insurance Total (Estimated) Commitments' Balance Prepared by Certified by: expenditi= may alo vay d-e to frgnexchang -da1E fl-stans