Project's Financial Statements and Independent Auditor's Report Ministry of Finance of the Republic of North Macedonia "Municipal Services Improvement Project" - International Bank for Reconstruction and Development Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK 31 December 2018 Ministry of Finance of the Republic of Macedonia “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Contents Page Management Responsibility 1 Independent Auditor’s Report 2 Statement of Sources and Uses of Funds 4 Statement of Uses of Funds by Project Activity 5 Statement of Unit of Output by Project Activity 14 Statement of Breakdown of Loans and Grants 33 Statement of Withdrawals – Designated Account 61 Statement of Designated Account – EUR 63 Statement of Treasury Account (Mirror Designated Account) – MKD 65 Statement of Petty Cash in Denar Account 68 Statement of Petty Cash in Euro Account 69 Notes to Project’s financial statements 70 Independent Auditor’s Report Grant Thornton DOO Sv. Kiril I Metodij 52b-1/20 1000 Skopje Macedonia T +389 2 3214 700 F +389 2 3214 710 E Contact@mk.gt.com www.grantthornton.mk To the Management of the Project We have audited the accompanying financial statements of the Ministry of Finance of the Republic of North Macedonia (MoF), “Municipal Services Improvement Project” (further referred to as “the Project”), financed under International Bank for Reconstruction and Development (IBRD), Loan numbered 7699-MK , Loan numbered 8158-MK, EC IPA Grant No. TF 018812 and Loan numbered 8561-MK comprising the Statement of Sources and Uses of Funds, Statement of Uses of Funds by Project Activity, Statement of Unit of Output by Project Activity, Statement of Breakdown of Loans and Grants, Statement of Withdrawals, Designated Account Statements and related disclosure Notes (further referred as to “Project’s Financial Statements”) as at and for the year ended 31 December 2018 and included on pages 4 to 74. Management’s responsibility for financial statements These Project’s financial statements are compiled for the purposes of reporting to the MoF and the IBRD management, and are the responsibility of the management of the Project. The Project’s management is responsible for developing and maintaining such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. The Project’s Management policy is to prepare the accompanying Project’s financial statements on the cash receipts and disbursement basis in conformity with the related requirements of the World Bank’s financial reporting guidelines and in compliance with the relevant provisions set out in the Loan Agreement numbered 7699-MK dated 29 June 2009, the Disbursement letter, dated 29 June 2009 and Loan Agreement numbered 8158-MK dated 7 June 2012, Disbursement letter, dated 7 June 2012 and EC IPA Grant No. TF 018812, Disbursement letter, dated 24 December 2014 and Loan Agreement numbered 8561-MK dated 14 January 2016, Disbursement letter, date 14 January 2016. On this basis, cash receipts are recognized when received rather when earned and cash expenditures are recognized when paid rather than when incurred. Auditor’s responsibility Our responsibility is to express an opinion on these Project’s financial statements based on our audit. We conducted our audit in accordance with auditing standards accepted in the Republic of North Macedonia1. 1 International Standards on Auditing (“ISA“) issued by the International Auditing and Assurance Standards Board (“IAASB”), effective from 15 December 2009, translated and published in the “Official Gazette” of the Republic of Macedonia no. 79 from 2010. Chartered Accountants Member firm of Grant Thornton International Ltd Ministry of Finance of the Republic of Macedonia 5 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Statement of Uses of Funds by Project Activity (Amounts in EUR) For the period from For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 Actually Actually Project’s expenditures by activity: disbursed Budget Variance disbursed Budget Variance A. Municipal Investment Municipal Services Improvement Project - Original Loan A.1 Sub Loan MSIP 01 - Kocani (Pipe Replacement - 6 km) - - - - - - A.1.i. Contract MSIP 01/1-NCB - - - - - - A.1.ii.Contract MSIP 01/2-CQ - - - - - - A.2 Sub Loan MSIP 02 - Bogdanci (Street Lighting) - - - - - - A.2.i.Contract MSIP 02/1-NCB - - - - - - A.2 .ii. Contract MSIP G NSB 004/11 - - - - - - A.3. Sub Loan MSIP 03 - Skopje (Vehicle and bins for solid waste) - - - - - - A.3.i.Contract MSIP 03/1-ICB - - - - - - A.3.ii. Contract MSIP 03/2-ICB - - - - - - A.3.ii.Remaining loan funds (VAT) - - - - - - A.4 Sub Loan MSIP 04 - Ilinden (Heating and Cooling of Municipality Building) - - - - - - A.4.i. Contract MSIP NCB 003/10 - - - - - - A.4 Sub Loan MSIP 04-2 - ILINDEN (Heating and Cooling in House of Culture) - - - - - - A.4 Sub Loan MSIP 04/2 - ILINDEN (Geotermal pumps House of Culture) - - - - - - A.4.ii. Contract MSIP NCB - - - - - - A.5. Sub Loan MSIP 05 - Kisela Voda (Drainage Systems) - - - - - - A.5.i. Contract MSIP NCB 004/11 - - - - - - A.5 Sub Loan MSIP 05/2 - KISELA VODA (Water supply systems) - - - - - - A.5.i. Contract MSIP W ICB 003/11-Lot1 - - - - - - A.5.i. Contract MSIP W ICB 003/11-Lot2 - - - - - - A.5.i. Contract MSIP W NCB 005/11 - - - - - - A.6 Sub Loan MSIP 06 STIP (Arrangement of the central city area) - - - - - - A.6.i. Contract MSIP W NCB-008/11 - - - - - - A.6.ii. Contract MSIP W ICB - - - - - - Returned sub-loan funds due to termination of the Sub-loan Agreement* - - - (82,505) - 82,505 A.7 Sub Loan MSIP 07- PEHCEVO (Vehicles for solid waste) - - - - - - A.7.i. Contract MSIP G NCB-004/11 - - - - - - A.8 Sub Loan MSIP 08-1 - VELES (Extension of water supply system) - - - - - - A.8.i. Contract MSIP W NCB - - - - - - A.8 Sub Loan MSIP 08-2 - VELES (Street lighting) - - - - - - A.8.ii.ContractMSIPWNCB - - - - - - Ministry of Finance of the Republic of Macedonia 6 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Uses of Funds by Project Activity (continued) For the period from For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 Actually Actually disbursed Budget Variance disbursed Budget Variance A.9 Sub Loan MSIP 09 - VEVCANI (Vehicles for solid waste and Backhoe) - - - - - - A.9.i. Contract MSIP G NCB-005/11-Lot1 - - - - - - A.9.ii. Contract MSIP G NCB-005/11-Lot2 - - - - - - A.10. Contract MSIP G NCB-009/11 - - - - - - A.11 Sub Loan MSIP 11 - KICEVO (Vehicles for solid waste and Street reconstruction) - - - - - - A.11.i Contract MSIP G ICB 004-11 - - - - - - A.11.ii Contract MSIP W NCB 012-12 - - - - - - A.12 Sub Loan MSIP 12 - NOVACI (Street lighting) - - - - - - A.12.i Contract MSIP W NCB - - - - - - A.13 Sub Loan MSIP 13 - DOLNENI (Rehabilitation of local roads) - - - - - - A.13.i Contract MSIP W NCB - - - - - - A.14 Sub Loan MSIP 14 - GJORCE PETROV(Streets reconstruction) - - - - - - A.14.i Contract MSIP W ICB - - - - - - A.15 Sub Loan MSIP 15 - GRADSKO (Vehicle and bins for solid waste) - - - - - - A.15.i Contract MSIP G NSB - - - - - - A.15.ii Contract MSIP G SH - - - - - - A.16 Sub Loan MSIP 16 - VASILEVO (Construction of the water supply network) - - - - - - A.16.i Contract MSIP W NCB - - - - - - A.17 Sub Loan MSIP 17-BOSILOVO (Construction of bridge) - - - - - - A.17.i Contract MSIP W NCB - - - - - - A.18 Sub Loan MSIP 18 - MOGILA (Reconstruction of House of Culture) - - - - - - A.18.i Contract MSIP W NCB - - - - - - A.18 Sub Loan MSIP 18/2 - MOGILA (Construction vehicle - Backhoe) - - - - - - A.18.ii Contract MSIP G NCB - - - - - - A.19 Sub Loan MSIP 19 - GOSTIVAR (Street lighting and Supply of basic equipment for public hygiene) - - - - - - A.19.i. Contract MSIP ICB - - - - - - A.19.ii. Contract MSIP NCB - - - - - - - Remaining loan funds - - - - - - - VAT and Customs - - - - - - A.20 Sub Loan MSIP 20 - PRILEP (Streets reconstruction) - - - - - - A.20.i. Contract MSIP NCB - - - - - - A.21 Sub Loan MSIP 21 - CAIR (School/Kindergarten Insulation Project) - - - - - - A.21.i. Contract MSIP NCB - - - - - - A.22 Sub Loan MSIP - GAZI BABA (Reconstruction of School) - - - - - - A.22 Sub Loan MSIP - GAZI BABA (fance) - - - - - - A.22 Sub Loan MSIP - GAZI BABA (audio equipment) - - - - - - A.22 Sub Loan MSIP - GAZI BABA (furniture) - - - - - - A.22.i. Contract MSIP NCB - - - - - - A.23 Sub Loan MSIP 34- BUTEL (Construction of School-phase II) - - - - - - A.23.i. Contract MSIP ICB - - - - - - A.24 Sub Loan MSIP - KAVADARCI (Reconstruction of Schools) - - - 62,842 62,842 - City of Skopje Sub Loan MSIP 03-2 (Equipment for public greenery) - - - - - - A.24.i. Contract MSIP NCB - - - - - - Ministry of Finance of the Republic of Macedonia 7 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Uses of Funds by Project Activity (continued) For the period from For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 Actually Actually disbursed Budget Variance disbursed Budget Variance A.25 Sub Loan MSIP 65 - VASILEVO (Street construction Piperevo) 93,242 - (93,242) 70,070 162,601 92,531 Other Sub - Loan - - - - - - Sub-total Component A - Original Loan 93,242 - (93,242) 50,407 225,443 175,036 Municipal Services Improvement Project - Additional Financing A.AF.01 Sub Loan MSIP 22 - BEROVO (Streets reconstruction) - - - - - - A.AF.1.i Contract MSIP W NCB - - - - - - A.AF.02 Sub Loan MSIP 23 - MAVROVO ROSTUSE (Streets reconstruction) - - - - - - A.AF.02 Sub Loan MSIP 23 -2 MAVROVO ROSTUSE (Streets lighting) - - - - - - A.AF.1.i Contract MSIP W NCB - - - - - - A.AF.03 Sub Loan MSIP - VINICA (Vehicles for solid waste) - - - - - - A.AF.03 Sub Loan MSIP 24-2 - VINICA (Construction of storm water system and construction of street) - - - - - - A.AF.1.i Contract MSIP G NCB - - - - - - A.AF.1.i I Contract MSIP W NCB - - - - - - A.AF.04 Sub Loan MSIP - KRIVA PALANKA (Streets reconstruction) - - - - - - A.AF.1.i Contract MSIP W NCB - - - - - - A.AF.1.i Contract MSIP G NCB - - - - - - A.AF.05 Sub Loan MSIP 27 - RANKOVCE (Streets reconstruction) - - - - - - A.AF.1.i Contract MSIP W NCB - - - - - - A.AF.06 Sub Loan MSIP 26 - BOSILOVO (Streets reconstruction) - - - - - - A.AF.1.i Contract MSIP W NCB - - - - - - A.AF.07 Sub Loan MSIP 29 - PRILEP (Streets reconstruction) - - - - - - A.AF.1.i Contract MSIP W NCB - - - - - - A.AF.08 Sub Loan MSIP 30 - PETROVEC (Reconstruction of School) - - - - - - A.AF.1.i Contract MSIP W NCB - - - - - - A.AF.09 Sub Loan MSIP 31 - CASKA (Street reconstruction and water reservoir) - - - - - - A.AF.9.i Contract MSIP W NCB - - - - - - A.AF.10 Sub Loan MSIP 32 - PROBISHTIP (Street reconstruction) - - - - - - A.AF.10.i Contract MSIP W NCB - - - - - - A.AF.11 Sub Loan MSIP 33 - PEHCEVO (Street reconstruction) - - - - - - A.AF.11.i Contract MSIP W NCB - - - - - - A.AF.12 Sub Loan MSIP 35 - KRUSEVO (Installation of water meters) - - - - - - A.AF.12.i Contract MSIP W NCB - - - - - - A.AF.13 Sub Loan MSIP 36 - DOJRAN (Purchasing of communal vehicles) - - - - - - A.AF.13.i Contract MSIP W NCB - - - - - - A.AF.14 Sub Loan MSIP 37 -OHRID (street reconstruction) - - - - - - A.AF.14 Sub Loan MSIP 37 -OHRID (Purchasing of communal vehicles) 45,397 - (45,397) - - - A.AF.14.i Contract MSIP G ICB - - - - - - A.AF.14.ii Contract MSIP W ICB - - - - - - A.AF.14 Sub Loan MSIP 37 – OHRID (remaining sub-loan) - - - - 445,392 445,392 A.AF.15 Sub Loan MSIP 38 - KARPOSH (Street and storm water reconst.) - 212,595 212,595 - - - A.AF.15.i Contract MSIP W ICB - - - - - - Ministry of Finance of the Republic of Macedonia 8 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Uses of Funds by Project Activity (continued) For the period from For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 Actually Actually disbursed Budget Variance disbursed Budget Variance A.AF.16 Sub Loan MSIP 39 - SHUTO ORIZARI (Water supply system) 9,687 455,978 446,291 90,342 139,623 49,281 A.AF.16.i Contract MSIP W ICB - - - - - - A.AF.17 Sub Loan MSIP 40 - CITY OF SKOPJE(Water supply system Shuto Orizari) 36,371 - (36,371) 461,032 1,725,224 1,264,192 A.AF.17.i Contract MSIP W ICB - - - - - - A.AF.18 Sub Loan MSIP 41 - ZELINO (Street and storm water reconst.) - - - - - - A.AF.18.i Contract MSIP W ICB - - - - - - A.AF.19 Sub Loan MSIP 42 - ROSOMAN (Water reservoir) - - - - - - A.AF.19.i Contract MSIP W ICB - - - - - - A.AF.20 Sub Loan MSIP 43 - KOCANI (Street construction) 70,290 - (70,290) - 67,081 67,081 A.AF.20.i Contract MSIP W ICB - - - - - - A.AF.21 Sub Loan MSIP 44 - GORCE PETROV (Street construction) - - - 49,017 9,890 (39,127) A.AF.21 Sub Loan MSIP 44 - GORCE PETROV (4 additional streets construction) 247,641 555,814 308,173 61,090 - (61,090) A.AF.21.i Contract MSIP W ICB - - - - - - GORCE PETROV AF-Remaining Sub-loan - - - - - - A.AF.22 Sub Loan MSIP 45 - NEGOTINO (Water pipe replacement ) - - - - - - A.AF.22 Sub Loan MSIP 45 - NEGOTINO (Reconstruction of water supply system) 21,318 491,152 469,834 191,428 - (191,428) A.AF.22.i Contract MSIP W ICB - - - - - - NEGOTINO-Remaining Sub-loan - - - - 287,523 287,523 DELCEVO - AF MSIP Subloan 46 - - - - - - Delcevo - Extension of kindergarten - - - 15,093 15,093 - Delcevo AF - Remaining Sub-loan - - - - - - MAKEDONSKA KAMENICA - AF Subloan MSIP 47 - - - - - - MK.Kamenica-Reconstruct. of cultural center - - - 150,727 150,821 94 MK.Kamenica AF - Remaining sub-loan - - - - - - SVETI NIKOLE - AF Subloan MSIP 48 - - - - - - Sv.Nikole - Reconstruction of streets - - - 308,119 306,640 (1,479) Sveti Nikole AF - Remaining Sub-loan - - - - - - BITOLA - AF Subloan MSIP 49 - - - - - - Bitola-Construction of seven streets 592,512 - (592,512) 413,879 684,684 270,805 Bitola-Supervision of construction of streets 20,191 - (20,191) 21,681 25,000 3,319 CITY SKOPJE – AF Subloan MSIP 50 - - - - - - City Skopje – Rehabilitation of Boris Trajkovski street - 2,837,290 2,837,290 1,993,501 909,994 (1,083,507) CITY SKOPJE – Remaining Sub-loan - - - - 490,006 490,006 RADOVISH – AF Subloan MSIP 51 - - - - - - Radovish-Construction of street - - - 421,449 484,009 62,560 Radovish-Supervision of construction of street - - - 5,451 12,699 7,248 Radovis AF-Remaining sub-loan - 148,863 148,863 - - - KRIVOGASHTANI – AF Subloan MSIP 52 - - - - - - Krivogashtani-Construction of streets - - - 7,457 7,453 (4) SOPISTE – AF Subloan MSIP 54 - - - - - - Sopiste-Construction of streets - 522,396 522,396 128,646 - (128,646) KRATOVO – AF Subloan MSIP 55 - - - - - - Kratovo-construction of Green Market - - - 176,830 14,471 (162,359) LIPKOVO – AF Subloan MSIP 56 - - - - - - Lipkovo-Schools Energy Efficiency - - - 88,420 88,420 - DEMIR KAPIJA – AF Subloan MSIP 57 - - - - - - Demir Kapija-Reconstruction of streets - - - 355,218 443,452 88,234 MAKEDONSKI BROD–AF Subloan MSIP 58 - - - - - - Makedonski Brod-Construction of local roads 41,510 28,999 (12,511) 548,688 1,014,759 466,071 Ministry of Finance of the Republic of Macedonia 9 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Uses of Funds by Project Activity (continued) For the period from For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 Actually Actually disbursed Budget Variance disbursed Budget Variance Makedonski Brod-Additional road construction - 185,760 185,760 - - - CHESINOVO OBLESHEVO-AF Subloan MSIP 59 - - - - - - Chesinovo Obleshevo-Water supply - - - 249,744 322,187 72,443 ZRNOVCE – AF Subloan MSIP 60 - - - - - - Zrnovce-Kindergarten and local streets - - - 146,432 146,432 - GEVGELIJA – AF Subloan MSIP 61 - - - - - - Gevgelija-Water supply system 408,244 457,259 49,015 651,221 600,000 (51,221) DEMIR HISAR – AF Subloan 62 - - - - - - Demir Hisar-Construction of local road 181,488 181,488 - - 200,000 200,000 DEBRCA – AF Subloan MSIP 63 - - - - - - Debrca-Comunal vehicle - - - 50,555 50,555 - BRVENICA-AF Subloan MSIP 64 - - - - - - Brvenica AF-School and street 330,943 330,943 - Other Sub-Loans - - - - - - Sub-total Component A - Additional Financing 2,005,592 6,408,537 4,402,945 6,586,020 8,641,408 2,055,388 Total Component A 2,098,834 6,408,537 4,309,703 6,636,427 8,866,851 2,230,424 B. Capacity Building and Institutional Reform Municipal Services Improvement Project- Original Loan B.1 TA to Municipalities and CSE's for Sub- project preparation - - - - - - B.1.i: IBNET consultant 10,986 57,550 46,564 12,439 16,500 4,061 B.1.ii: TA for Preparation of PADs for the Municipalities 17,500 95,000 77,500 13,500 - (13,500) B.1.iii: WWT Study - - - 60,000 60,000 - B.2.Strengthening Capacity of Mun. and CSE's to Improve Services - - - - - - B.2.i: Monithoring and Evaluation of CSE`s (multiply) - - - - 5,000 5,000 B.2.ii: Programme for reduction of non-reven water (multiply) - - - - 7,950 7,950 B.3.TA for LSG Redef. Of block grants TA LSG Redef.local consultant 17,500 17,500 - - - - B.4.Project Introduction and sub-project implementation workshop - - - - - - B.4.i: Follow-up workshop on feasibility study preparation - - - - - - B.4.ii: Operation and Maintenance - - - - - - B.4.i: Prepar. of detailed design and tender doc. - - - - - - B.4.ii: Contrat management and administration - - - - - - B.5 TA for review of legal, regulatory framework for sovereign debt - - - - - - B.5.ii.Contract MSIP PMU-CS-SSS-B5-1 - - - - - - B.5.i.Contract MSIP PMU-CS-SSS-B5-2 - - - - - - B.5.iii Workshop - - - - - - Payments without contract - - - - - - Sub-total Component B - Original Loan 45,986 170,050 124,064 85,939 89,450 3,511 Municipal Services Improvement Project - Additional Financing B.1.AF. Contract 316 - (316) - - - B.2.AF. Contract - - - - - - B.3.AF. Contract - - - - - - B.4.AF. Contract - - - - - - Sub-total Component B - Additional Financing 316 - (316) - - - Total Component B 46,302 170,050 123,748 85,939 89,450 3,511 Ministry of Finance of the Republic of Macedonia 10 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Uses of Funds by Project Activity (continued) For the period from For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 Actually Actually disbursed Budget Variance disbursed Budget Variance C. Performance - Based Investment Grants Municipal Services Improvement Project - Original Loan C.01. KOCANI GA-01 - - - - - - C.02. CITY of SKOPJE GA-02 - - - - - - C.03. VEVCHANI GA-03 - - - - - - C.04. VASILEVO GA-04 - - - - - - C.05. MOGILA GA-05 - - - - - - C.06. KRUSHEVO GA-06 - - - - - - C.07. BOGDANCI GA-07 - - - - - - C.09 BOSILOVO GA – 09 - - - - - - C.11 DOLNEN GA – 11 - - - - - - C.12 GRADSKO GA – 12 - - - 873 873 - C.13 GORCE PETROV GA – 13 2,989 - (2,989) 1,724 64,335 62,611 C.14 PRILEP GA – 14 - - - - - - C.17 ILINDEN GA – 17 - - - - - - C.18 MOGILA GA – 18 - - - - - - C.19 PEHCEVO GA – 19 - - - 13,665 13,665 - C.20 NOVACI GA-24 26,149 26,149 - - - - Other grant agreements - - - - - - Sub- total Component C - Original Loan 29,138 26,149 (2,989) 16,262 78,873 62,611 Municipal Services Improvement Project - Additional Financing C.1.AF. Contract - - - - - - C.2.AF. Contract - - - - - - C.3.AF. Contract - - - - - - C.4.AF. Contract - - - - - - C.8 AF Berovo GA – 08 - - - - - - C.10 AF Bosilovo GA – 10 - - - - - - C.14 AF Rankovce GA – 14 - - - - - - C.15 AF Prilep GA – 15 - 73,291 73,291 5,232 77,231 71,999 C.20 AF Pehchevo GA - 20 - - - 22,199 22,199 - C.21 AF Kriva Palanka GA - 21 - - - 42,100 42,100 - C.22 AF Caska GA - 22 - - - 53,065 53,065 - C.23 AF Probishtip GA - 23 - - - 38,926 38,926 - C.27 AF Petrovec GA-27 65,707 71,242 5,535 - - - C.30 AF Krushevo GA-30 16,412 16,413 1 - - - C.26 AF Vinica GA-26 6,942 42,532 35,590 - - - C.25 AF Zelino GA - 25 - - - 22,132 22,132 - Sub- total Component C - Additional Financing 89,061 203,478 114,417 183,654 255,653 71,999 Total Component C 118,199 229,627 111,428 199,916 334,526 134,610 D. Project Management and Operating Cost Municipal Services Improvement Project - Original Loan PMU staff MSIP PMU 07 - Project director - - - - - - MSIP PMU 02 - FM specialist - - - - - - MSIP PMU 03 - Procurement specialist - - - - - - MSIP PMU 08 - Procurement specialist - - - - - - MSIP PMU 04 - Civil Engineer - - - - - - MSIP PMU 05 - Office Manager - - - - - - Ministry of Finance of the Republic of Macedonia 11 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Amounts in EUR Statement of Uses of Funds by Project Activity (continued) For the period from For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 Actually Actually disbursed Budget Variance disbursed Budget Variance MSIP PMU 09 - Office Manager 2 - - - - - - MSIP PMU 11 - Civil engineer 2 - - - - - - MSIP PMU 12 - Administrative officer - - - - - - MSIP PMU 13- Civil engineer 2 - - - - - - Part time personnel MSIP PMU 06 - Environment consultant 3,548 71,000 67,452 5,474 - (5,474) MSIP PMU 10 - Performance grant consultant 7,000 3,000 (4,000) - - - Independent Spec.Performance - 13,716 13,716 - - - MSIP PMU 10 - Performance grant consultant 1,700 1,500 (200) 3,933 - (3,933) Other specialists - - - - - - Project Financial Audit - 3,000 3,000 7,519 7,000 (519) Other costs - - - - - - MSIP PMU – Furniture 490 490 - - - - MSIP PMU 01 - SH - IT equipment - - - 2,882 3,946 1,064 MSIP PMU 02 - SH – Vehicle - - - - - - MSIP PMU SH 04 FM software - - - - - - Training for the PMU staff 1,659 5,000 3,341 3,332 8,000 4,668 Payments without contract - - - - - - Other costs 13,198 14,200 1,002 10,903 12,000 1,097 Sub-total Component D - Original Loan 27,595 111,906 84,311 34,043 30,946 (3,097) Municipal Services Improvement Project - Additional Financing AF Project Director - - - - - - AF FM Specialist 22,200 82,000 59,800 22,200 22,200 - AF Procurement specialist 21,000 77,000 56,000 21,000 21,000 - AF Construction Engineer 1 21,000 76,000 55,000 21,000 21,000 - AF Construction Engineer 2 17,077 67,000 49,923 17,148 51,444 34,296 AF Construction Engineer 3 17,148 66,000 48,852 17,148 51,444 34,296 AF Construction Engineer 4 17,148 51,000 33,852 17,148 37,868 20,720 AF Office Manager/Translator 12,000 49,000 37,000 12,000 37,551 25,551 AF Construction Engineer 5 12,181 12,465 284 - - - AF Construction Engineer 6 12,181 12,500 319 - - - AF Procurement assistant 575 - (575) - - - AF Lead Project Coordinator 16,952 12,000 (4,952) AF Administrative/Operative Assistant 12,000 46,000 34,000 12,000 36,000 24,000 Audit extension 7,520 - (7,520) - - - Other operating cost 968 - (968) - - - AF FM assistant 9,482 41,300 31,818 13,200 33,000 19,800 Sub-total Component D - Additional Financing 199,432 592,265 392,833 152,844 311,507 158,663 Total Component D 227,027 704,171 477,144 186,887 342,453 155,566 Component E: IPA Rural Investment Window E.1.Investment grants KRATOVO IPA GRANT 12,020 - (12,020) 112,449 160,000 47,551 BEROVO IPA GRANT 1 - - - 7,372 125,142 117,770 ILINDEN IPA GRANT - - - 87,160 260,000 172,840 CENTAR ZUPA IPA GRANT - - - 39,108 30,000 (9,108) BOGDANCI IPA GRANT - - - 167,092 180,000 12,908 MAK. KAMENICA IPA GRANT - - - 222,797 240,000 17,203 KRUSHEVO IPA GRANT - - - 83,241 110,000 26,759 MAK. BROD IPA GRANT - - - 94,869 110,000 15,131 Ministry of Finance of the Republic of Macedonia 12 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Amounts in EUR Statement of Uses of Funds by Project Activity (continued) For the period from For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 Actually Actually disbursed Budget Variance disbursed Budget Variance BOSILOVO IPA GRANT - - - 129,755 140,000 10,245 VEVCHANI IPA GRANT 9,647 - (9,647) 163,135 160,000 (3,135) BEROVO IPA GRANT 2 33,075 - (33,075) - - - RESEN IPA GRANT - - - 84,858 200,000 115,142 BOGOVINJE IPA GRANT - - - 172,047 160,000 (12,047) VASILEVO IPA GRANT 2 22,224 - (22,224) 161,705 87,331 (74,374) VASILEVO IPA GRANT 1 19,220 - (19,220) - - - MOGILA IPA GRANT 117,668 - (117,668) 141,438 160,000 18,562 RADOVISH IPA GRANT - - - 107,443 160,000 52,557 GAZI BABA IPA GRANT 13,288 - (13,288) 105,748 120,000 14,252 KRIVOGASHTANI IPA GRANT 150,909 - (150,909) 104,935 260,000 155,065 GRADSKO IPA GRANT - - - 260,000 160,000 (100,000) PROBISHTIP IPA GRANT 19,755 - (19,755) 207,295 260,000 52,705 ZRNOVCE IPA GRANT - - - 259,421 260,000 579 MAVROVO ROSTUSHE IPA GRANT 58,088 60,000 1,912 - - - DEMIR HISAR IPA GRANT 62,412 - (62,412) 196,749 200,000 3,251 GEVGELIJA IPA GRANT - - - 260,000 160,000 (100,000) STUDENICANI IPA GRANT 11,456 - (11,456) 248,544 260,000 11,456 DEMIR KAPIJA IPA GRANT 113,589 - (113,589) 71,823 260,000 188,177 MAK.BROD IPA GRANT 12,216 - (12,216) - - - PLASNICA IPA GRANT 45,181 20,000 (25,181) 212,272 240,000 27,728 GOSTIVAR IPA GRANT 76,259 120,000 43,741 - - - STRUGA-IPA GRANT - 260,000 260,000 - - - GORCE PETROV-IPA GRANT 115,504 120,000 4,496 - - - RANKOVCE-IPA GRANT - 260,000 260,000 - - - TETOVO-IPA GRANT - 120,000 120,000 - - - PRILEP-IPA GRANT 99,512 120,000 20,488 - - - STRUMICA-IPA GRANT - 120,000 120,000 - - - CASKA-IPA GRANT 20,005 260,000 239,995 - - - STARO NEGORICANE-IPA GRANT - 260,000 260,000 - - - PETROVEC-IPA GRANT 157,039 260,000 102,961 - - - CUCER SANDEVO-IPA GRANT 48,455 260,000 211,545 - - - SARAJ-IPA GRANT 90,000 120,000 30,000 - - - VALANDOVO-IPA GRANT 78,070 260,000 181,930 - - - DOJRAN-IPA GRANT 22,820 260,000 237,180 - - - VINICA-IPA GRANT 162,094 260,000 97,906 - - - NOVACI-IPA GRANT 257,142 - (257,142) - - - NOVO SELO –IPA GRANT - 260,000 260,000 - - - DEBARCA-IPA GRANT 52,524 150,000 97,476 - - - NEGOTINO IPA GRANT 115,500 150,000 34,500 99,520 110,000 10,480 TEARCE IPA GRANT - - - 228,039 200,000 (28,039) KRIVA PALANKA IPA GRANT 141,144 - (141,144) 118,856 260,000 141,144 KUMANOVO IPA GRANT1 (106) - 106 76,103 75,962 (141) KUMANOVO IPA GRANT2 36,269 - (36,269) - - - VELES IPA GRANT 6,011 - (6,011) 113,850 120,000 6,150 KONCE IPA GRANT 193,222 90,000 (103,222) 66,756 170,000 103,244 AERODROM IPA GRANT 48,957 - (48,957) - 120,000 120,000 ROSOMAN IPA GRANT 6,763 - (6,763) 253,237 260,000 6,763 DEBAR IPA GRANT - - - 249,023 260,000 10,977 VRABCISHTE IPA GRANT 22,104 60,000 37,896 237,896 200,000 (37,896) KARBINCI IPA GRANT 136,875 - (136,875) 123,125 260,000 136,875 KISELA VODA IPA GRANT 117,123 60,000 (57,123) - 60,000 60,000 JEGUNOVCE IPA GRANT - 110,000 110,000 251,723 150,000 (101,723) ZELINO IPA GRANT - 60,000 60,000 230,800 200,000 (30,800) SHUTO ORIZARI IPA GRANT 17,489 - (17,489) 74,008 120,000 45,992 LIPKOVO IPA GRANT 11,137 160,000 148,863 248,863 100,000 (148,863) PEHCEVO IPA GRANT 174,875 - (174,875) 85,089 260,000 174,911 KAVADARCI IPA GRANT 75,761 160,000 84,239 108,980 100,000 (8,980) Ministry of Finance of the Republic of Macedonia 13 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Uses of Funds by Project Activity (continued) 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 Actually Actually disbursed Budget Variance disbursed Budget Variance ZELENIKOVO IPA GRANT 63,861 60,000 (3,861) 31,491 200,000 168,509 SOPISHTE IPA GRANT 1 83,289 - (83,289) - - - SOPISHTE IPA GRANT 2 144,359 168,576 24,217 8,135 91,424 83,289 KOCANI IPA GRANT 129,208 60,000 (69,208) 127,767 200,000 72,233 BUTEL IPA GRANT 116,596 - (116,596) - 120,000 120,000 DELCEVO IPA GRANT 230,423 60,000 (170,423) 18,181 200,000 181,819 DOLNENI IPA GRANT 247,488 190,000 (57,488) - 70,000 70,000 KICEVO IPA GRANT 163,764 90,000 (73,764) - 170,000 170,000 SVETI NIKOLE IPA GRANT - 210,000 210,000 - 50,000 50,000 BRVENICA IPA GRANT 80,435 - (80,435) 167,642 260,000 92,358 LOZOVO IPA GRANT 259,959 60,000 (199,959) - 200,000 200,000 KARPOSH IPA GRANT 90,000 50,000 (40,000) - 70,000 70,000 BITOLA IPA GRANT 20,367 100,000 79,633 - 20,000 20,000 OHRID IPA GRANT 120,000 100,000 (20,000) - 20,000 20,000 ARACHINOVO IPA GRANT 124,041 260,000 135,959 - - - CESHINOVO OBLESHEVO IPA GRANT 1 64,407 19,157 (45,250) - 50,000 50,000 CESHINOVO OBLESHEVO IPA GRANT 2 29,919 - (29,919) - - - SHTIP IPA GRANT 94,229 50,000 (44,229) - 70,000 70,000 IPA investment grants - other municipalities - - - - - - Sub-total Component E1 for MSIP: 5,045,641 5,877,733 832,092 6,620,340 9,279,859 2,659,519 E.2.Technical assistance IPA Technical assistance (multiply contracts) - - - 475 400,000 399,525 IPA Supervision of photovoltaic systems - 250,000 250,000 - - - IPA Design and build a photovoltaic systems - - - - - - Sub-total Component E2 for MSIP: - 250,000 250,000 475 400,000 399,525 E.3.Operational costs IPA Operational costs (multiply contracts) 3,591 4,500 909 3,558 150,500 146,942 IPA Construction Engineer 1 9,377 13,200 3,823 - - - IPA Construction Engineer 2 9,377 13,200 3,823 - - - IPA environment consultant 4,831 5,000 169 - - - IPA vehicles 27,799 27,799 - - - - IPA Traning for the PMU Staff 8,404 8,000 (404) - - - IPA IT equipment for the PMU 3,139 7,003 3,864 - - - Sub-total Component E3 for MSIP: 66,518 78,702 12,184 3,558 150,500 146,942 Total Component E 5,112,159 6,206,435 1,094,276 6,624,373 9,830,359 3,205,986 Front End Fee - Original Loan - - - - - - Front End Fee - Additional Financing - - - - - - Total Project Expenditures by activity 7,602,521 13,718,820 6,116,299 13,733,542 19,463,639 5,730,097 Ministry of Finance of the Republic of Macedonia 14 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Statement of Unit of Output by Project Activity Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Procurement Contracted amount in Contract Paid amount Activities from the MSIP Procurement plan amount in Euro Euro Procurement Contract amount Paid amount amount local local Commitments in Plan Euro equivalent equivalent method original currency original currency currency currency contract currency MKD MKD EUR MKD Component A: MUNICIPAL INVESTMENTS Municipal Services Improvement Project-Original Loan A.1 Sub Loan MSIP 01 - KOCANI (Pipe Replacement (6km)) 577,034 577,034 577,034 ICB 35,335,224 MKD 35,335,224-MKD 35,335,224 35,335,224 - - A.1.i.ContractMSIP01/1-NCB - - - - - - - - - - A.1.ii.ContractMSIP01/2-CQ - - - - - - - - - - Kocani-Supervision of reconstruction (CS) 22,966 22,966 22,966 CQ 22,965.63 EUR 22,965.63-EUR 1,429,174 1,406,481 - - Remaining sub-loan funds - - - - - - - - - - A.2 Sub Loan MSIP 02 - BOGDANCI (Street lighting) 87,341 87,341 87,341 NCB 5,345,018 MKD 5,345,018-MKD 5,345,018 5,345,018 - - Bogdanci-Street lighting (savings) 13,151 13,151 13,151 NCB 804,983 MKD 804,983-MKD 804,983 804,982 - - A.2.i. Contract MSIP 02/1-NCB - - - - - - - - - - A.2 .ii. Contract MSIP G NSB 004/11 - - - - - - - - - - A.3 Sub Loan MSIP 03-SKOPJE (Vehicles and bins for solid waste) 1,798,300 1,798,300 1,798,300 ICB 1,798,300 EUR 1,798,300-EUR 110,207,127 110,207,127 - - Skopje-Wastebins for public hygiene 748,800 748,800 748,800 NCB 748,800 EUR 748,800-EUR 45,838,024 45,838,024 - - A.3.i.Contract MSIP 03/ 1-ICB - - - - - - - - - - A.3.ii.Contract MSIP 03/2-ICB - VAT 427,722 427,722 427,722 NA 427,721.83 EUR 427,721.83-EUR 26,187,300 26,187,300 - - Ministry of Finance of the Republic of Macedonia 15 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Paid Procurement Contracted amount in Contract Activities from the MSIP Procurement plan amount in Euro Euro Procurement Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent method original currency currency currency local currency contract currency MKD MKD EUR MKD A.4 Sub Loan MSIP 04 - ILINDEN (Heating and Cooling of Municipal Buildings) Ilinden-Geotermal pumps 230,486 230,486 230,486 NCB 14,108,696 MKD 14,108,696-MKD 14,108,696 14,108,696 - - A.4.i.ContractMSIPNCB003/10 - - - - - - - - - - A.4 Sub Loan MSIP 04-2 - ILINDEN (Heating and Cooling in House of Culture) 146,430 146,430 146,430 NCB 8,961,938 MKD 8,961,938-MKD 8,961,938 8,961,938 - - A.4.ii. Contract MSIP NCB - - - - - - - - - - A.5 Sub Loan MSIP 05- KISELA VODA ( Drainage Systems) - - - - - - - - - - Kisela Voda-Storm water system- 11Octomber 680,744 680,744 680,744 ICB 41,674,782 MKD 41,674,783-MKD 41,674,783 41,674,782 - - KiselaVoda-Storm water system- Mariovska 229,634 229,634 229,634 ICB 14,054,281 MKD 14,054,281-MKD 14,054,281 14,054,280 - - A.5 Sub Loan MSIP 05/2 - KISELA VODA (Water supply systems) 638,379 638,379 638,379 NCB 39,085,146 MKD 39,085,146-MKD 39,085,146 39,085,146 - - A.5.i. Contract MSIP W ICB 003/11- Lot1 - - - - - - - - - - A.5.ii. Contract MSIP W ICB 003/11- Lot2 - - - - - - - - - - A.5.iii. Contract MSIP W NCB 005/11 A.6 Sub Loan MSIP 06 STIP (Arrangement of the central city area) 278,445 278,445 278,445 NCB 17,053,273 MKD 17,053,273-MKD 17,053,273 17,053,272 - - Stip-Rehabil. of river banks and parking lots 271,679 271,679 271,679 ICB 271,678.85 EUR 271,678.85-EUR 16,632,574 16,632,574 - - A.6.i. Contract MSIP W NCB 008-11 - - - - - - - - - - A.6.ii. Contract MSIP W ICB - - - - - - - - - - Returned sub-loan funds due to termination of the Sub-loan Agreement (550,124) (550,124) (550,124) NA (550,124.32) EUR (550,124.32)-EUR (33,685,847) (33,685,847) - - A.7 Sub Loan MSIP 07- PEHCEVO (Vehicles for solid waste) 68,551 68,551 68,551 NCB 4,195,000 MKD 4,195,000-MKD 4,195,000 4,195,000 - - A.7.i. Contract MSIP W NCB from the sub-loan - - - - - - - - - - Ministry of Finance of the Republic of Macedonia 16 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Procurement Contracted Paid amount Contract Paid amount Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local local Commitments in Plan Euro equivalent equivalent nt method original currency currency currency currency contract currency MKD MKD EUR MKD A.8 Sub Loan MSIP 08-1 - VELES (Extension of water supply system) 685,549 685,549 685,549 NCB 41,999,428 MKD 41,999,428-MKD 41,999,428 41,999,428 - - A.8.i. Contract MSIP W NCB - - - - - - - - - - - Remaining loan funds - - - - - - - - - - Sub Loan MSIP 08-2 - VELES (Street lighting) 323,213 323,213 323,213 NCB 19,809,656 MKD 19,809,656-MKD 19,809,656 19,809,656 - - A.8.ii. Contract MSIP W NCB - - - - - - - - - - - Remaining loan funds - - - - - - - - - - A.9 Sub Loan MSIP 09 - VEVCANI (Vehicles for solid waste and Backhoe) 99,686 99,686 99,686 NCB 6,100,000 MKD 6,100,000-MKD 6,100,000 6,100,000 - - A.9.i. Contract MSIP W NCB- Lot 1 from the sub-loan - - - - - - - - - - A.9.ii. Contract MSIP W NCB-Lot 2 from the sub-loan - - - - - - - - - - A.10 Sub Loan MSIP10 - KRUSEVO (Vehicles for solid waste) 49,218 49,218 49,218 NCB 3,011,655 MKD 3,011,655-MKD 3,011,655 3,011,655 - - A.10. Contract MSIP W NCB 009-11 - - - - - - - - - - A.11 Sub Loan MSIP 11 - KICEVO (Vehicles for solid waste ) 201,434 201,434 201,434 ICB 12,327,883 MKD 12,327,883-MKD 12,327,883 12,327,883 - - Kicevo-Street Reconstruction 448,947 448,947 448,947 NCB 27,536,275 MKD 27,536,275-MKD 27,536,275 27,536,274 - - Kicevo - Procurement of solid waste vehicle 2 cont 109,616 109,616 109,616 NCB 6,726,000 MKD 6,726,000-MKD 6,726,000 6,726,000 - - A.11.1 Contract MSIP G ICB 004-11 - - - - - - - - - - A.11.2 Contract MSIP W NCB 012-12 - - - - - - - - - - - Remaining loan funds - - - - - - - - - - A.12 Sub Loan MSIP 12 - NOVACI (Street lighting) - - - - - - - - - - A.12.i Contract MSIP W NCB 130,710 130,710 130,710 NCB 8,000,000 MKD 7,999,999-MKD 7,999,975 7,999,998 - 2 A.13 Sub Loan MSIP 13 - DOLNENI (Rehabilitation of local roads) - - - - - - - - - - A.13.i Contract MSIP W NCB 266,778 266,778 266,778 NCB 16,345,302 MKD 16,345,302-MKD 16,345,302 16,345,302 - - Ministry of Finance of the Republic of Macedonia 17 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Procurement Contracted Paid amount Procurem Contract Activities from the MSIP Procurement plan amount in Euro in Euro ent Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent method original currency currency currency local currency contract currency MKD MKD EUR MKD A.14 Sub Loan MSIP 14 - GJORCE PETROV (Streets reconstruction) - - - - - - - - - - A.14.i Contract MSIP W ICB 1,291,416 1,291,416 1,291,416 ICB 79,136,435 MKD 79,136,435-MKD 79,136,435 79,136,435 - - - Remaining loan funds - - - - - - - - - - A.15 Sub Loan MSIP 15 - GRADSKO (Vehicle and bins for solid waste) A.15.i Contract MSIP G NCB 77,097 77,097 77,097 NCB 4,718,820 MKD 4,718,820-MKD 4,718,820 4,718,820 - - A.15.ii Contract MSIP G SH 22,401 22,401 22,401 SH 1,371,160 MKD 1,371,160-MKD 1,371,160 1,371,160 - - A.16 Sub Loan MSIP 16 - VASILEVO (Construction of the water supply network) - - - - - - - - - - A.16.i Contract MSIP W NCB 383,578 383,578 383,578 NCB 23,493,724 MKD 23,493,724-MKD 23,493,724 23,493,724 - - A.65 Sub Loan MSIP 65 – VASILEVO(street construction Piperevo) - - - - - - - - - - A.65.i Contract MSIP W NCB 162,601 162,601 163,312 NCB 10,000,000 MKD 10,000,000 MKD 10,000,000 10,000,000 - - A.17 Sub Loan MSIP 17-BOSILOVO (Construction of bridge) - - - - - - - - - - A.17.i Contract MSIP W NCB 136,507 136,507 136,507 NCB 8,357,469 MKD 8,357,469-MKD 8,357,469 8,357,469 - - A.18 Sub Loan MSIP 18 - MOGILA (Reconstruction of House of Culture) - - - - - - - - - - A.18.i Contract MSIP W NCB - - - - - - - - - - A.18 Sub Loan MSIP 18/2 - MOGILA (Construction vehicle - Backhoe) 34,161 34,161 34,161 NCB 2,092,055 MKD 2,092,055-MKD 2,092,055 2,092,055 - - A.18.ii Contract MSIP G NCB 180,856 180,856 180,856 NCB 11,073,076 MKD 11,073,076-MKD 11,073,076 11,073,076 - - A.19 Sub Loan MSIP 19 - GOSTIVAR (Street lighting and Supply of basic equipment for public hygiene) - - - - - - - - - - A.19.i. Contract MSIP ICB 458,000 458,000 458,000 ICB 458,000 EUR 458,000-EUR 28,028,835 28,028,835 - - A.19.ii. Contract MSIP NCB 341,973 341,973 341,973 NCB 20,963,883 MKD 20,963,883-MKD 20,963,883 20,963,883 - - - VAT 42,702 42,702 42,702 NA 2,619,251 MKD 2,619,251-MKD 2,619,251 2,619,251 - - A.20 Sub Loan MSIP 20 - PRILEP (Streets reconstruction) - - - - - - - - - - A.20.i. Contract MSIP NCB 501,619 501,619 501,619 NCB 30,754,251 MKD 30,754,251-MKD 30,754,250 30,754,250 - - Ministry of Finance of the Republic of Macedonia 18 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2017 Procurement Contracted Paid amount Procurem Contract Activities from the MSIP Procurement plan amount in Euro in Euro ent Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent method original currency currency currency local currency contract currency MKD MKD EUR MKD A.21 Sub Loan MSIP 21 - CAIR (School/Kindergarten Insulation Project) - - - - - - - - - - A.21.i. Contract MSIP NCB 484,523 484,523 484,523 NCB 29,678,833 MKD 29,678,833-MKD 29,678,833 29,678,833 - - A.22 Sub Loan MSIP - GAZI BABA (Reconstruction of School) 1,238,052 1,238,052 1,238,052 ICB 75,880,974 MKD 75,880,974-MKD 75,880,974 75,880,974 - - Gazi Baba-fence 35,661 35,661 35,661 SH 2,188,900 MKD 2,188,900-MKD 2,188,900 2,188,900 - - Gazi Baba - audio equipment 5,969 5,969 5,969 NCB 365,280 MKD 365,280-MKD 367,088 365,280 - - Gazi Baba – furniture 66,968 66,968 66,968 NCB 4,099,880 MKD 4,099,880-MKD 4,099,880 4,099,880 - - A.22.i. Contract MSIP NCB - - - - - - - - - - - Remaining loan funds - - - - - - - - - - A.23 Sub Loan MSIP -BUTEL (Construction of School) A.23.i. Contract MSIP NCB 1,193,010 1,193,010 1,193,010 ICB 73,154,026 MKD 73,154,026-MKD 73,154,026 73,154,026 - - - Remaining loan funds - - - - - - - - - - A.24 Sub Loan MSIP - KAVADARCI (Reconstruction of Schools) A.24.i. Contract MSIP NCB 502,921 502,921 502,921 NCB 30,784,120 MKD 30,784,120-MKD 30,784,120 30,784,120 - - Sub Loan MSIP 03-2 CITY OF SKOPJE (Equipment for public greenery) 362,050 362,050 362,050 NCB 22,201,500 MKD 22,201,500-MKD 22,201,500 22,201,500 - - Other Sub Loans OL 1,033,896 - - NCB - - - - - - Sub-total Component A OL 16,540,650 15,506,754 15,507,465 - - - 950,047,147 950,022,664 Municipal Services Improvement Project-Additional Financing A.AF.01 Sub Loan MSIP 22 - BEROVO (Streets reconstruction) A.AF.1.i Contract MSIP W NCB 381,637 381,637 381,637 NCB 23,374,144 MKD 23,374,144-MKD 23,374,144 23,374,144 - - A.AF.02 Sub Loan MSIP 23 - MAVROVO ROSTUSE (Streets reconstruction) A.AF.2.i Contract MSIP W NCB 199,227 199,227 199,227 NCB 12,203,575 MKD 12,203,575-MKD 12,203,575 12,203,575 - - A.AF.02 Sub Loan MSIP 23-2 - MAVROVO ROSTUSE (Street lighting) A.AF.2.ii Contract MSIP W NCB 104,731 104,731 104,731 NCB 6,426,420 MKD 6,426,420-MKD 6,426,420 6,426,420 - - A.AF.03 Sub Loan MSIP - VINICA (Vehicles for solid waste) 141,897 141,897 141,897 NCB 8,708,400 MKD 8,708,400-MKD 8,708,400 8,708,400 - - Ministry of Finance of the Republic of Macedonia 19 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Procurement Contracted Paid amount Procurem Contract Activities from the MSIP Procurement plan amount in Euro in Euro ent Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent method original currency currency currency local currency contract currency MKD MKD EUR MKD A.AF.03 Sub Loan MSIP 24-2 - VINICA (Street/storm water) A.AF.3.i Contract MSIP G NCB - - - - - - - - - - A.AF.03 Sub Loan MSIP 24-2 - VINICA (Street/storm water) 711,627 711,627 711,627 NCB 43,606,046 MKD 43,606,046-MKD 43,606,046 43,606,046 - - A.AF.3.ii Contract MSIP W NCB - - - - - - - - - - - Remaining loan funds - - - - - - - - - - A.AF.04 Sub Loan MSIP - KRIVA PALANKA (Streets reconstruction) A.AF.4.i Contract MSIP G NCB 172,171 172,171 172,171 NCB 10,567,362 MKD 10,567,362-MKD 10,567,362 10,567,362 - - A.AF.4.ii Contract MSIP W NCB 668,946 668,946 668,946 NCB 40,983,177 MKD 40,983,177-MKD 40,983,177 40,983,177 - - A.AF.05 Sub Loan MSIP - RANKOVCE (Streets reconstruction) A.AF.5.i Contract MSIP W NCB 277,963 277,963 277,963 NCB 17,042,511 MKD 17,042,511-MKD 17,042,511 17,042,511 - - - Remaining loan funds - - - - - - - - - - A.AF.06 Sub Loan MSIP – BOSILOVO (Streets reconstruction) A.AF.6.i Contract MSIP W NCB 400,087 400,087 400,087 NCB 24,499,519 MKD 24,499,519-MKD 24,499,519 24,499,519 - - A.AF.07 Sub Loan MSIP 29 - PRILEP (Streets reconstruction) A.AF.7.i Contract MSIP W NCB 774,232 774,232 774,232 NCB 47,497,381 MKD 47,497,381-MKD 47,497,381 47,497,381 - - - Remaining loan funds - - - - - - - - - - A.AF.08 Sub Loan MSIP 30 - PETROVEC (Reconstruction of School) A.AF.8.i Contract MSIP W NCB 1,429,451 1,429,451 1,429,451 ICB 87,627,773 MKD 87,627,773-MKD 87,627,773 87,627,773 - - - Remaining loan funds - - - - - - - - - - A.AF.09 Sub Loan MSIP 31 - CASKA (Street reconstruction and water reservoir) A.AF.9.i Contract MSIP W NCB 531,266 531,266 531,266 NCB 32,578,904 MKD 32,578,904-MKD 32,578,904 32,578,904 - - A.AF.10 Sub Loan MSIP 32 - PROBISHTIP (Street reconstruction) A.AF.10.i Contract MSIP W NCB 408,645 408,645 408,645 NCB 25,036,908 MKD 25,036,908-MKD 25,036,908 25,036,908 - - A.AF.10.i Contract MSIP W NCB 2 52,075 52,075 52,075 SH 3,196,822 MKD 3,196,822-MKD 3,196,822 3,196,822 - - - Remaining loan funds - - - - - - - - - - A.AF.11 Sub Loan MSIP 33 - PEHCEVO (Street reconstruction) A.AF.11.i Contract MSIP W NCB 111,125 111,125 111,125 NCB 6,814,777 MKD 6,814,777-MKD 6,814,777 6,814,777 - - - Remaining loan funds - - - - - - - - - - Ministry of Finance of the Republic of Macedonia 20 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Procurement Contracted Paid amount Contract Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent nt method original currency currency currency local currency contract currency MKD MKD EUR MKD A.AF.12 Sub Loan MSIP 35 - KRUSEVO (Installation of water meters) A.AF.12.i Contract MSIP W NCB 83,565 83,565 83,565 NCB 5,129,388 MKD 5,129,388-MKD 5,129,388 5,129,388 - - - Remaining loan funds - - - - - - - - - - A.AF.13 Sub Loan MSIP 36 - DOJRAN (Purchasing of communal vehicles) A.AF.13.i Contract MSIP G NCB 130,586 130,033 130,586 NCB 7,997,000 MKD 7,997,000-MKD 7,997,000 7,997,000 - - A.AF.14 Sub Loan MSIP 37 -OHRID (Purchasing of communal vehicles and street reconstruction) A.AF.14.i Contract MSIP G ICB 1,314,194 1,314,194 1,314,194 ICB 80,631,634 MKD 80,631,634-MKD 80,631,634 80,631,634 - - A.AF.14.ii Contract MSIP W ICB 306,328 306,328 306,328 ICB 306,328 EUR 306,328-EUR 18,839,172 18,804,404 - - Ohrid AF - remaining sub-loan 445,392 445,392 45,397 NCB 27,257,990 MKD 2,777,729 MKD 27,257,990 2,777,729 - 24,480,261 A.AF.15 Sub Loan MSIP 38 - KARPOSH (Street and storm water reconst.) A.AF.15.i Contract MSIP W NCB 574,803 574,803 574,803 NCB 35,271,129 MKD 35,271,129 -MKD 35,271,129 35,271,129 - - Karposh AF - remaining sub loan 212,595 - - - - - - - - - A.AF.16 Sub Loan MSIP 39 - SHUTO ORIZARI (Water supply system) A.AF.16.i Contract MSIP W ICB 455,978 455,978 455,978 ICB 27,977,508 MKD 27,977,508-MKD 27,977,508 27,977,508 - - A.AF.17 Sub Loan MSIP 40 - CITY OF SKOPJE (Water supply system) A.AF.17.i Contract MSIP W ICB 1,713,020 1,713,020 1,713,020 ICB 105,040,053 MKD 105,040,053-MKD 105,040,053 105,040,053 - - A.AF.18 Sub Loan MSIP 41 - ZELINO (Street and storm water reconst.) A.AF.18.i Contract MSIP W ICB 220,634 220,634 220,634 NCB 13,539,440 MKD 13,539,440-MKD 13,539,440 13,539,440 - - A.AF.19 Sub Loan MSIP 42 - ROSOMAN (Water reservoire) A.AF.19.i Contract MSIP W ICB 69,723 69,547 69,723 NCB 4,277,115 MKD 4,277,115-MKD 4,277,115 4,277,115 - - A.AF.20 Sub Loan MSIP 43 - KOCANI (Street construction) A.AF.20.i Contract MSIP W ICB 932,510 932,510 932,510 ICB 57,174,358 MKD 57,174,358-MKD 57,174,358 57,174,358 - - Kocani AF - Remaining Sub-loan 67,081 67,081 70,290 NCB 4,300,510-MKD 4,300,510-MKD 4,300,510 4,300,510 - - Ministry of Finance of the Republic of Macedonia 21 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Procurement Contracted Paid amount Contract Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent nt method original currency currency currency local currency contract currency MKD MKD EUR MKD A.AF.21 Sub Loan MSIP 44 - GORCE PETROV (Street construction) A.AF.21.i Contract MSIP W ICB 743,827 782,954 782,954 ICB 47,987,454MKD 47,987,454- MKD 47,987,454 47,987,454 - - Gorce Petrov AF - Remaining Sub-loan 555,814 555,814 308,731 NCB 28,081,981 MKD 18,894,797-MKD 28,081,981 18,894,797 - 9,187,184 A.AF.22 Sub Loan MSIP 45 - NEGOTINO (Water pipe replacement ) A.AF.22.i Contract MSIP W ICB 491,152 491,152 491,152 ICB 30,091,941 MKD 30,091,941-MKD 30,091,941 30,091,941 - - Negotino - Remaining Sub-loan 421,365 - - NCB - - - - - - DELCEVO - AF MSIP Subloan 46 Delcevo - Extension of kindergarten 302,433 302,433 302,433 NCB 18,526,352 MKD 18,526,352-MKD 18,526,352 18,526,352 - - MAKEDONSKA KAMENICA - AF Subloan MSIP 47 MK.Kamenica - Reconstruction of cultural center 705,821 705,821 705,821 ICB 43,214,342 MKD 43,214,342-MKD 43,214,342 43,214,342 - - SVETI NIKOLE - AF Subloan MSIP 48 Sv.Nikole - Reconstruction of streets 776,640 776,640 776,640 NCB 47,602,286 MKD 47,602,286-MKD 47,602,286 47,602,286 - - BITOLA - AF Subloan MSIP 49 Bitola - Construction of seven streets 2,273,666 2,273,666 1,285,336 ICB 139,830,482 MKD 76,797,484-MKD 139,830,482 78,688,102 - 63,032,998 Bitola - Supervision of construction of streets 261,018 261,018 55,929 SIC 16,052,615 MKD 3,424,629-MKD 16,052,615 3,424,629 - 12,627,986 CITY SKOPJE - AF Sub loan 50 Skopje - Rehabilitation of Boris Trajkovski street 2,837,290 2,837,290 2,837,290 ICB 173,814,715 MKD 173,814,715-MKD 173,814,715 173,814,715 - - RADOVISH-AF Sub Loan MSIP 51 Radovis - Construction of street 484,009 484,009 484,009 NCB 29,703,396 MKD 29,703,396-MKD 29,766,070 29,703,396 - - Radovis - Supervision of construction of street 12,699 12,699 12,699 NCB 778,210 MKD 778,210-MKD 780,989 778,210 - - Radovis-Remaining sub-loan 148,863 - - NCB - - - - - - KRIVOGASHTANI - AF Sub Loan MSIP 52 Krivogastani - Construction of streets 176,353 176,353 176,353 NCB 10,791,288 MKD 10,791,288-MKD 10,791,288 10,791,288 - - Ministry of Finance of the Republic of Macedonia 22 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Procurement Contracted Paid amount Contract Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent nt method original currency currency currency local currency contract currency MKD MKD EUR MKD SOPISTE - AF Sub Loan MSIP 54 Sopishte AF - Construction of streets/roads 522,396 522,396 522,396 NCB 31,966,665 MKD 31,966,665-MKD 31,966,665 31,966,665 - - Sopiste AF-- Remaining Sub-loan 136,442 - - - - - - - - KRATOVO - AF Sub Loan MSIP 55 Kratovo AF - Construction of Green Market 430,755 430,755 430,755 NCB 26,375,248 MKD 26,375,248-MKD 26,375,248 26,375,248 - - LIPKOVO - AF Sub Loan MSIP 56 Lipkovo AF - Schools Energy Efficiency 480,120 480,120 480,120 NCB 29,389,469 MKD 29,389,469-MKD 29,389,469 29,389,469 - - MAKEDONSKI BROD – AF Sub Loan MSIP 58 Makedonski Brod-Construction of local roads 828,999 828,999 828,999 NCB 50,797,024 MKD 50,797,024-MKD 50,797,024 50,797,024 - - Makedonski brod Remaining Sub-loan 185,760 - - - - - - - - DEMIR KAPIJA - AF Sub Loan MSIP 57 Demir Kapija-Reconstruction of streets 431,328 431,328 431,328 NCB 26,425,056 MKD 26,425,056-MKD 26,425,056 26,425,056 - - CHESINOVO OBLESHEVO– AF Sub Loan MSIP 59 Chesinovo Obleshevo-Water supply 249,745 249,745 249,745 NCB 15,287,134 MKD 15,287,134-MKD 15,287,134 15,287,134 - - ZRNOVCE – AF Sub Loan MSIP 60 Zrnovce-Kindergarten and local streets 146,432 146,432 146,432 NCB 8,974,879 MKD 8,974,875-MKD 8,974,879 8,974,875 - 4 GEVGELIJA –AF Sub Loan MSIP 61 Gevgelija-Water supply system 1,357,259 1,357,259 1,059,465 ICB 83,471,428 MKD 64,829,429-MKD 83,471,428 64,829,429 - 18,641,999 DEMIR HISAR – AF Sub Loan MSIP 62 Demir Hisar-Construction of local road 181,488 181,488 181,488 NCB 11,130,265 MKD 11,130,265-MKD 11,130,265 11,130,265 - - DEBRCA – AF Sub Loan MSIP 63 Debrca-Communal vehicle 50,555 50,555 50,555 NCB 3,100,000 MKD 3,100,000-MKD 3,100,000 3,100,000 - - Brvenica-AF Sub Loan MSIP 64 Brvenica-AF-School and street 497,100 497,100 330,943 NCB 30,422,468 MKD 20,274,843-MKD 30,422,468 20,274,843 - 10,147,625 Novo selo-AF Sub Loan MSIP 66 Novo selo-AF-administrative building 313,942 313,942 - NCB 19,307,458 MKD - 19,307,458 - - 19,307,458 Gevgelija-AF-Sub Loan MSIP 67 Gevgelija AF-School construction 564,232 - - - - - - - - Debrca-AF Sub Loan MSIP 68 Debrca-AF-Vehicles and roads 32,520 - - - - - - - - Ministry of Finance of the Republic of Macedonia 23 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Procurement Contracted Paid amount Contract Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent nt method original currency currency currency local currency contract currency MKD MKD EUR MKD Ilinden-AF-Sub Loan MSIP 69 Ilinden-AF-reconstruction od road 478,317 - - - - - - - - Demir Hisar-AF Sub Loan MSIP 70 Demir Hisar-AF-purch.of mini busses 219,512 - - - - - - - - A. Other Sub Loans AF 1,283,659 - - NCB - - - - - - Sub-total Component A AF 31,473,000 27,828,133 25,213,681 - - - 1,700,786,625 1,545,151,507 Total Component A 48,013,650 43,334,887 40,721,146 - - - 2,650,833,772 2,495,174,171 Component B: CAPACITY BUILDING AND INSTITUTIONAL STRENGTHENING Municipal Services Improvement Project-Original Loan B.1 TA support to Municipalities and CSE's for Sub-project preparation (Multiply Contracts) B.1.ii:TA for Preparation of PADs for the Municipalities 95,000 95,000 76,000 SIC 95,000 EUR 75,999-EUR 5,842,500 4,658,668 19,000 - B.1.ii: Contract 60,000 60,000 60,000 SIC 60,000 EUR 60,000-EUR 3,690,000 3,695,478 - - Total B.1 155,000 155,000 136,000 - - - 9,532,500 8,354,146 B.2 Strengthening Capacity of Municipalities and CSE's to Improve Performance in Services B.2.i: IBNET consultant new 59,550 59,550 57,145 SIC 59,550 EUR 57,032-EUR 3,644,460 3,502,088 2,518 - Total B.2 59,550 59,550 57,145 - - - 3,644,460 3,502,088 B.3.: Development of strategy for Involvement of Financial Intermediaries in Municipal Investments (Multiply Contracts) - - - SIC - - - - - - TA LSG Redef.of block grants-Local consultant 17,500 17,500 17,500 SIC 17,500 EUR 17,500-EUR 1,071,000 1,070,764 - - Total B.3 17,500 17,500 17,500 - - - 1,071,000 1,070,764 Ministry of Finance of the Republic of Macedonia 24 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Procurement Contracted Paid amount Contract Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent nt method original currency currency currency local currency contract currency MKD MKD EUR MKD B.4 Project Introduction and sub-project implementation workshop for strengthening the Capacity of Municipalities and CSE's (Multiply Workshop) B.4.i: Follow-up seminar of feasibility study preparation for sub-projects (multiply) 1,000 506 506 Training 30,835 MKD 30,835-MKD 30,835 30,835 - - B.4.ii: Operation and Maintenance 3,118 3,118 3,118 Training 191,193 MKD 191,193-MKD 191,193 191,193 - - Total B.4 4,118 3,624 3,624 - - - 222,028 222,028 B.5 TA for review of legal, regulatory framework for sovereign debt - - - - - - - - - - B.5.ii.Contract MSIP PMU-CS-SSS-B5- 1 - - - - - - - - - - B.5.i.Contract MSIP PMU-CS-SSS-B5-2 - - - - - - - - - - B.5.iii Workshop - - - - - - - - - - International expert for PDL review 12,215 12,215 12,215 SIC 15,800 USD 15,800-USD 747,610 747,610 - - Int.expert - Sub-sovereign borrowing workshop 7,470 7,470 7,470 SSS 8,240 USD 8,240-USD 457,127 457,127 - - Sub-sovereign borrowing policy workshop 198 198 198 Training 12,127 MKD 12,127-MKD 12,127 12,127 - - Total B.5 19,883 19,883 19,883 - - - 1,216,864 1,216,864 Sub-total Component B OL 256,051 255,557 234,152 - - - 15,686,852 14,365,890 Municipal Services Improvement Project-Additional Financing B.1.AF. TA on LSG Local consultant 12,200 12,200 316 SIC 12,200 EUR 316 EUR 745,420 19,335 11,884 EUR - B.2.AF. TA on LSG International consultant 20,400 20,400 - SIC 20,400 EUR - 1,254,600 - 20,400 EUR - B.3.AF. Contract - - - - - - - - - - Other TA 1,357,399 - - - - - - - - Sub-total Component B AF 1,389,999 32,600 316 - - - 2,000,020 19,335 Total Component B 1,646,050 288,157 234,468 - - - 17,686,872 14,385,225 Ministry of Finance of the Republic of Macedonia 25 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 756,050 31 December 2018 Procurement Contracted Paid amount Contract Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent nt method original currency currency currency local currency contract currency MKD MKD EUR MKD Component C: PERFORMANCE GRANTS Municipal Services Improvement Project-Original Loan C.01 KOCANI GA-01 60,029 60,029 60,029 NCB 3,674,170 MKD 3,674,170-MKD 3,674,171 3,674,170 - - C.02 CITY of SKOPJE GA-02 148,425 148,425 148,425 NCB 9,111,620 MKD 9,111,620-MKD 9,111,620 9,111,620 - - C.03 VEVCANI GA-03 19,883 19,883 19,883 NCB 1,220,000 MKD 1,220,000-MKD 1,220,000 1,220,000 - - C.03 VASILEVO GA-04 38,343 38,343 38,343 NCB 2,349,372 MKD 2,349,372-MKD 2,349,372 2,349,372 - - C.05. MOGILA GA-05 36,162 36,162 36,162 NCB 2,214,615 MKD 2,214,615-MKD 2,214,615 2,214,615 - - C.06. KRUSHEVO GA-06 9,842 9,842 9,842 NCB 602,331 MKD 602,330-MKD 602,331 602,330 - 1 C.07. BOGDANCI GA-07 16,767 16,767 16,767 NCB 1,028,610 MKD 1,028,610-MKD 1,028,610 1,028,610 - - C.07. BOGDANCI GA-07 –project 2 3,291 3,291 3,291 DC 201,390 MKD 201,390-MKD 201,390 201,390 - - C.09. BOSILOVO GA-09 27,231 27,301 27,231 SH 1,671,494 MKD 1,671,494-MKD 1,671,494 1,671,494 - - C.11. DOLNENI GA-11 26,682 26,682 26,682 NCB 1,634,530 MKD 1,634,530-MKD 1,634,530 1,634,530 - - C.12. GRADSKO GA-12 17,464 17,464 17,464 NCB 1,072,024 MKD 1,072,024-MKD 1,072,024 1,072,024 - - C.13 GORCE PETROV GA-13 64,335 64,335 64,652 NCB 3,956,822 MKD 3,956,822 MKD 3,956,822 3,956,822 - - C.14. PRILEP GA-14 50,268 50,268 50,268 NCB 3,075,425 MKD 3,075,425-MKD 3,075,425 3,075,425 - - C.17. ILINDEN GA-17 37,704 37,704 37,704 SH 2,307,063 MKD 2,307,063-MKD 2,307,063 2,307,063 - - C.18. MOGILA GA-18 3,416 3,416 3,416 SH 209,013 MKD 209,013-MKD 209,013 209,013 - - C.19 PEHCEVO GA-19 13,665 13,665 13,665 NCB 839,000 MKD 839,000-MKD 839,000 839,000 - - C.20 NOVACI GA-24 26,149 26,149 26,149 NCB 1,600,000 MKD 1,600,000-MKD 1,600,000 1,600,000 - - C.05 Other Contracts 700,344 - - NCB - - - - - - Sub-total component C OL 1,300,000 599,726 599,973 - - - 36,767,480 36,767,478 Municipal Services Improvement Project-Additional Financing C.08.AF BEROVO GA-08 38,109 38,109 38,109 SH 2,337,414 MKD 2,337,414-MKD 2,337,414 2,337,414 - - C.10.AF BOSILOVO GA-10 39,914 39,914 39,914 SH 2,449,952 MKD 2,449,952-MKD 2,449,952 2,449,952 - - C.14.AF RANKOVCE GA-14 27,788 27,788 27,788 SH 1,700,160 MKD 1,700,160-MKD 1,700,160 1,700,160 - - C.15.AF PRILEP GA-15 73,291 73,291 73,291 NCB 4,484,178 MKD 4,484,178-MKD 4,484,178 4,484,178 - - C.20.AF PEHCHEVO GA-20 22,199 22,199 22,199 SH 1,362,955 MKD 1,362,955-MKD 1,362,955 1,362,955 - - C.21.AF KRIVA PALANKA GA-21 42,100 42,100 42,100 NCB 2,577,527 MKD 2,577,527-MKD 2,577,527 2,577,527 - - C.22.AF CASKA GA-22 53,065 53,065 53,065 NCB 3,257,508 MKD 3,257,508-MKD 3,257,508 3,257,508 - - C.23.AF PROBISHTIP GA-23 38,926 38,926 38,926 NCB 2,381,416 MKD 2,381,416-MKD 2,381,416 2,381,416 - - C.25.AF ZELINO GA-25 22,132 22,132 22,132 NCB 1,353,944 MKD 1,353,944-MKD 1,353,944 1,353,944 - - C.26.AF PETROVEC GA-27 71,242 71,242 65,707 NCB 4.381,388 MKD 4,020,275-MKD 4.381,388 4,020,275 - 361,113 Ministry of Finance of the Republic of Macedonia 26 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Procurement Contracted Paid amount Contract Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent nt method original currency currency currency local currency contract currency MKD MKD EUR MKD C.27.AF KRUSHEVO GA-30 16,413 16,413 16,413 NCB 1,004,250 MKD 1,004,250-MKD 1,004,250 1,004,250 - - C.28.AF VINICA GA-26 42,532 42,532 6,942 NCB 2,615,722 MKD 2,615,722-MKD 2,615,722 424,735 - 2,190,987 Other AF grant municipalities 2,414,289 - - NCB - - - - - - Sub-total component C AF 2,902,000 487,711 446,586 - - - 29,906,414 27,354,314 Total Component C 4,202,000 1,087,437 1,046,559 - - - 66,673,894 64,121,792 Component D: PROJECT MANAGEMENT AND OPERATING COST Municipal Services Improvement Project-Original Loan D.1 Project Management Unit D.1/1 PMU staff D.1/1.i. -1 Project Director 18,000 18,000 18,000 ICS 18,000 EUR 17,999.99-EUR 1,098,446 1,102,334 - - D.1/1.i. - 2 Project Director 66,000 66,000 66,000 ICS 66,000 EUR 66,000-EUR 4,043,185 4,043,186 - - D.1/1.ii. - Financial Management Specialist 63,600 63,600 63,600 SSS 63,600 EUR 63,600-EUR 3,894,565 3,894,565 - - D.1/1.iv. - 1 Procurement Manager 7,600 7,600 7,600 SSS 7,600 EUR 7,600-EUR 341,542 463,941 - - D.1/1.iv. - 2 Procurement Manager 55,364 55,364 55,364 ICS 55,364 EUR 55,364-EUR 3,381,636 3,391,636 - - D.1/1.vi. - Civil engineer 57,953 57,953 57,953 ICS 57,953 EUR 57,952.99-EUR 440,920 3,550,183 - - D.1/1.vii. - 1 Office Manager 7,200 7,200 7,200 ICS 7,200 EUR 7,200-EUR 440,920 440,917 - - D.1/1.vii. - 2 Office Manager 20,849 20,849 20,849 ICS 20,849 EUR 20,848.97-EUR 1,277,679 1,277,679 - - D.1/1.viii. 2 Civil engineer 28,355 28,355 28,355 ICS 28,355 EUR 28,354.86-EUR 1,737,693 1,737,693 - - D.1/1.ix. - Administrative officer 19,849 19,849 19,848 ICS 19,849 EUR 19,848.38-EUR 1,216,384 1,216,384 1 - D.1/1.x.- 3 Civil engineer 5,000 5,000 5,000 ICS 5,000 EUR 5,000-EUR 306,410 306,410 - - Total D.1/1 349,770 349,770 349,769 - - - 18,179,380 21,424,928 D.1/2.: Part time specialists (environmental, social, CBA specialist, legal specialist, monitoring, supervision…) D.1/2.i - Independent Specialist for Monitoring of Performance Grants Compliance 13,716 13,716 13,716 ICS 13,716 EUR 13,716-EUR 843,534 840,470 - - Performance Grant compliance cons 13,000 13,000 7,000 SIC 13,000 EUR 7,000-EUR 795,600 428,307 6,000 - Performance Grant compliance cons 3,400 3,400 1,700 NCB 209,100 EUR 209,100-EUR 209,100 104,017 1,700 - Ministry of Finance of the Republic of Macedonia 27 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Procurement Contracted Paid amount Contract Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent nt method original currency currency currency local currency contract currency MKD MKD EUR MKD Monithoring and Evaluation consultant 14,400 14,400 - SIC 14,400 EUR - 879,840 - 14,400 - D1/.2.ii - Safeguards Specialist (environmental) 81,237 81,237 73,036 ICS 81,237 EUR 73.035.56-EUR 4,955,457 4,477,080 8,201 - D.1/2.x- Other specialists 30,643 - - SIC - - - - - - Total D1/2 156,396 125,753 95,452 - - - 7,683,531 5,849,874 Total D1 506,166 475,523 445,221 - - - 25,862,911 27,274,802 D.2 Project Financial Audit 41,300 41,300 37,998 LCS 2,539,950 MKD 2,326,715-MKD 2,539,950 2,326,715 - 213,235 D.2 Project Financial Audit - - - - - - - - - - Total D2: 41,300 41,300 37,998 - - - 2,539,950 2,326,715 D.3: Operating costs D.3.i: Furniture 6,234 6,234 6,234 DC 382,596 MKD 382,596-MKD 382,596 382,596 - - D.3.ii: IT equipment 7,427 7,427 7,427 SH 454,732 MKD 454,732-MKD 454,732 454,732 - - D.3.iv. IT equipment(multiply 16) 327 327 327 SH 20,000 MKD 20,000-MKD 20,000 20,000 - - D.3.v. IT equipment(multiply 17) 6,946 2,882 2,882 SH 176,737 MKD 176,737-MKD 176,737 176,737 - - D.3.vi: Vehicle 41,930 41,930 41,930 NCB 2,571,982 MKD 2,571,982-MKD 2,571,982 2,571,982 - - D.3.vii: Software 6,260 6,260 6,260 SH 383,040 MKD 383,040-MKD 383,040 383,040 - - D.3.viii: Training for PIU staff 30,000 20,718 20,718 Training 20,718 EUR 20,717.97-EUR 1,267,942 1,272,402 - - D.3.iv: Other operating costs (payments without contracts) - - - - - - - - - - - communications - - - - - - - - - - - advertising - - - - - - - - - -translation - - - - - - - - - -bank provision - - - - - - - - - -petty cash - - - - - - - - - -goods 13,260 - - - - - - - - -other operating costs 96,200 95,589 95,589 NA 5,852,929 MKD 5,852,929-MKD 5,852,929 5,852,929 - Total D.3 208,584 181,367 181,367 - - - 11,109,958 11,114,418 Sub-total component D OL 756,050 698,190 664,586 - - - 39,512,819 40,715,935 Ministry of Finance of the Republic of Macedonia 28 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Procurement Contracted Paid amount Contract Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent nt method original currency currency currency local currency contract currency MKD MKD EUR MKD Municipal Services Improvement Project-Additional Financing D.1 AF Project Management Unit D.1/1 AF: PMU staff D.1/1 AF.i. - 2 Project Director (continuation) 21,154 21,154 21,154 ICS 21,154 EUR 21,153.66-EUR 1,296,876 1,296,876 - - D.1/1 AF.ii. - Financial Management Specialist (continuation) 113,214 113,214 85,464 ICS 113,214 EUR 85,463.88-EUR 6,962,661 5,236,319 27,750 - D.1/1 AF.iii. - Financial Management Assistant 58,981 58,981 42,481 SIC 58,981 EUR 42990.94-EUR 3,627,332 2,602,770 16,690 - D.1/1 AF.iv. - 2 Procurement specialist (continuation) 108,114 108,114 81,864 ICS 108,114 EUR 81,864-EUR 6,649,011 5,015,787 26,250 - D.1/1 AF.v. - Procurement Assistant 13,200 13,200 576 SIC 13,200 EUR 576.18-EUR 806,520 35,255 12,624 - D.1/1 AF.vi. - Civil engineer (continuation) 108,966 108,966 82,716 ICS 108,966 EUR 82,716-EUR 6,695,852 5,068,019 26,250 - D.1/1 AF.vii. - 2 Office Manager (continuation) 63,000 63,000 48,000 ICS 63,000 EUR 47,999.99-EUR 3,874,500 2,940,996 15,000 - D.1/1 AF.viii. 2 Civil engineer (continuation) 90,027 90,027 68,521 ICS 90,027 EUR 68,520,56-EUR 5,576,183 4,198,303 21,506 - D.1/1 AF.ix. – Administrative/Operative assistant (continuation) 63,000 63,000 48,000 ICS 63,000 EUR 48,000-EUR 3,874,500 2,940,996 15,000 - D.1/1 AF.xi.- 3 Civil engineer (continuation) 90,027 90,027 68,592 ICS 90,027 EUR 68,592-EUR 5,536,661 4,202,675 21,435 - D.1/1 AF.xii.- 4 Civil engineer (continuation) 76,451 76,451 55,016 SIC 76,451 EUR 55016.5-EUR 4,701,737 3,370,399 21,435 - D.1/1 AF.xiii.-5 Civil engineer 33,616 16,440 12,181 SIC 16,440 MKD 12180.55-EUR 1,011,060 745,298 - 4,259 D.1/1 AF.xiv. -6 Civil engineer 33,616 16,440 12,181 SIC 16,440 MKD 12180.55-EUR 1,011,060 745,298 - 4,259 D.1/1 AF.xv.Lead Project Coordinator 46,952 23,000 16,952 SIC 23,000 EUR 16,952.4-EUR 1,414,500 1,037,278 6,048 - Total D.1/1 920,318 862,014 643,698 - - - 53,038,453 39,436,269 Total D.1 920,318 862,014 643,698 - - - 53,038,453 39,436,269 D.2.AF.Project Financial Audit D.2.AF. Audit extension 21,000 21,000 7,520 LCS 1,281,000 MKD 460,093-MKD 1,281,000 460,093 - 820,907 Total D.2 21,000 21,000 7,520 - - - 1,281,000 460,093 Ministry of Finance of the Republic of Macedonia 29 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Procurement Contracted Paid amount Contract Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent nt method original currency currency currency local currency contract currency MKD MKD EUR MKD D.3.AF: Operating costs D.3.AF.i: Contract - - - - - - - - - - D.3.AF.ii: Contract - - - - - - - - - - D.3.AF.iii: Contract - - - - - - - - - - D.3.AF.iv: Training for PIU staff - - - - - - - - - - Operating costs AF(training and goods) 105,682 - - SH - - - - - - D.3.AF.v: Other operating costs (payments without contracts) 300,000 968 968 SH 59,250 MKD 59,250-MKD 59,250 59,250 - - Total D.3 405,682 968 968 - - - 59,250 59,250 Sub-total component D AF 1,347,000 883,982 652,186 - - - 54,378,703 39,955,612 Total Component D 2,103,050 1,582,172 1,316,772 - - - 93,891,522 80,671,547 Component E: IPA Rural Investment Window E.1.Investment grants KRATOVO IPA GRANT 260,000 240,205 240,205 NCB 14,719,147 MKD 14,719,147-MKD 14,719,147 14,719,147 - - BEROVO IPA GRANT 125,142 125,142 125,143 NCB 7,657,045 MKD 7,657,045-MKD 7,657,045 7,657,045 - - BEROVO IPA GRANT 2 134,858 134,858 33,074 NCB 8,253,309 MKD 2,023,725-MKD 8,253,310 2,023,725 - 6,229,584 RESEN IPA GRANT 260,000 140,785 140,785 NCB 8,625,097 MKD 8,625,097-MKD 8,625,097 8,625,097 - - ILINDEN IPA GRANT 260,000 243,309 243,309 NCB 14,893,282 MKD 14,893,282-MKD 14,893,282 14,893,282 - - BOGOVINJE IPA GRANT 260,000 252,134 252,134 NCB 15,455,109 MKD 15,455,109-MKD 15,455,109 15,455,109 - - CENTAR ZUPA IPA GRANT 260,000 260,000 260,000 NCB 15,910,207 MKD 15,910,207-MKD 15,910,207 15,910,207 - - VASILEVO IPA GRANT-1 187,331 187,331 180,924 NCB 11,520,856 MKD 11,102,240-MKD 11,520,857 11,102,240 - 418,616 VASILEVO IPA GRANT-2 72,669 72,669 22,224 NCB 4,447,342 MKD 1,359,806-MKD 4,447,343 1,359,806 - 3,087,536 MOGILA IPA GRANT 260,000 260,000 259,107 NCB 15,990,000 MKD 15,889,009-MKD 15,990,000 15,889,009 - 100,991 RADOVISH IPA GRANT 260,000 219,557 219,557 NCB 13,435,489 MKD 13,435,488-MKD 13,435,489 13,435,489 - 1 BOGDANCI IPA GRANT 260,000 244,082 244,082 NCB 14,944,669 MKD 14,944,669-MKD 14,944,669 14,944,669 - - NEGOTINO IPA GRANT 260,000 215,020 215,020 NCB 13,155,873 MKD 13,155,873-MKD 13,155,873 13,155,873 - - MAK. KAMENICA IPA GRANT 260,000 260,000 260,000 NCB 15,925,745 MKD 15,925,745-MKD 15,925,745 15,925,745 - - KRUSHEVO IPA GRANT 260,000 213,020 213,020 NCB 13,034,392 MKD 13,034,392-MKD 13,034,392 13,034,392 - - MAK. BROD IPA GRANT 260,000 260,000 255,928 NCB 15,990,000 MKD 15,669,542-MKD 15,990,000 15,669,542 - 320,458 Ministry of Finance of the Republic of Macedonia 30 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2018 Procurement Contracted Paid amount Contract Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent nt method original currency currency currency local currency contract currency MKD MKD EUR MKD BOSILOVO IPA GRANT 260,000 250,828 250,828 NCB 15,359,419 MKD 15,359,419-MKD 15,359,419 15,359,419 - - VEVCHANI IPA GRANT 260,000 260,000 260,000 NCB 15,915,192 MKD 15,915,192-MKD 15,915,192 15,915,192 - - GAZI BABA IPA GRANT 120,000 119,037 119,037 NCB 7,296,617 MKD 7,296,617-MKD 7,296,617 7,296,617 - - KRIVOGASHTANI IPA GRANT 260,000 255,843 255,843 NCB 15,670,047 MKD 15,670,047-MKD 15,670,047 15,670,047 - - GRADSKO IPA GRANT 260,000 260,000 260,000 NCB 15,916,007 MKD 15,916,007-MKD 15,916,007 15,916,007 - - PROBISHTIP IPA GRANT 260,000 247,334 247,334 NCB 15,173,083 MKD 15,173,083-MKD 15,173,083 15,173,083 - - TEARCE IPA GRANT 260,000 228,039 228,039 NCB 13,948,599 MKD 13,948,599-MKD 13,948,599 13,948,599 - - DEMIR KAPIJA-IPA GRANT 260,000 260,000 185,411 NCB 15,990,000 MKD 11,352,508-MKD 15,990,000 11,352,508 - 4,637,492 KRIVA PALANKA-IPA GRANT 260,000 260,000 260,000 NCB 15,921,258 MKD 15,921,258-MKD 15,921,258 15,921,258 - - KUMANOVO IPA GRANT 1 75,962 75,962 75,997 NCB 4,663,008 MKD 4,665,174-MKD 4,663,008 4,665,174 - (2,116) KUMANOVO IPA GRANT 2 44,038 44,038 36,269 NCB 2,690,721 MKD 2,219,222-MKD 2,690,721 2,219,222 - 471,499 ZRNOVCE IPA GRANT 260,000 259,422 259,422 NCB 15,916,838 MKD 15,916,838-MKD 15,916,838 15,916,838 - - MAVROVO ROSTUSHE IPA GRANT 260,000 260,000 58,088 NCB 15,990,000 MKD 3,554,200-MKD 15,990,000 3,554,200 - 12,435,800 DEMIR HISAR IPA GRANT 260,000 259,161 259,161 NCB 15,879,016 MKD 15,879,016-MKD 15,879,016 15,879,016 - - GEVGELIJA IPA GRANT 260,000 260,000 260,000 ICB 15,906,618 MKD 15,906,618-MKD 15,906,618 15,906,618 - - STUDENICANI IPA GRANT 260,000 260,000 260,000 NCB 15,956,801 MKD 15,956,801-MKD 15,956,801 15,956,801 - - PLASNICA IPA GRANT 260,000 260,000 257,453 NCB 15,763,212 MKD 15,763,212-MKD 15,763,212 15,763,212 - - VELES IPA GRANT 120,000 119,861 119,861 NCB 7,356,000 MKD 7,356,000-MKD 7,356,000 7,356,000 - - KONCE IPA GRANT 260,000 259,978 259,978 NCB 15,912,980 MKD 15,912,980-MKD 15,912,980 15,912,980 - - AERODROM IPA GRANT 120,000 120,000 48,958 NCB 7,332,000 MKD 2,995,580-MKD 7,332,000 2,995,580 - - ROSOMAN IPA GRANT 260,000 260,000 260,000 NCB 15,929,226 MKD 15,929,226-MKD 15,929,226 15,929,226 - - DEBAR IPA GRANT 260,000 249,022 249,022 NCB 15,276,199 MKD 15,276,199-MKD 15,276,199 15,276,199 - - VRAPCISHTE IPA GRANT 260,000 260,000 260,000 NCB 15,925,701 MKD 15,925,701-MKD 15,925,701 15,925,701 - - KARBINCI IPA GRANT 260,000 260,000 260,000 NCB 15,925,542 MKD 15,925,542-MKD 15,925,542 15,925,542 - 352,000 KISELA VODA IPA GRANT 120,000 120,000 117,123 NCB 7,380,000 MKD 7,166,263-MKD 7,380,000 7,166,263 - 213,737 JEGUNOVCE IPA GRANT 260,000 251,723 251,723 NCB 15,402,528 MKD 15,402,528-MKD 15,402,528 15,402,528 - - ZELINO IPA GRANT 260,000 260,000 230,800 NCB 15,990,000 MKD 14,122,961-MKD 15,990,000 14,122,961 - 1,867,039 SHUTO ORIZARI IPA GRANT 120,000 91,498 91,498 NCB 5,602,473 MKD 5,602,473-MKD 5,602,473 5,602,473 - - LIPKOVO IPA GRANT 260,000 260,000 260,000 NCB 15,939,357 MKD 15,939,357-MKD 15,939,357 15,939,357 - - PEHCEVO IPA GRANT 260,000 259,964 259,964 NCB 15,907,542 MKD 15,907,533-MKD 15,907,542 15,907,542 - 9 KAVADARCI IPA GRANT 260,000 184,741 184,741 NCB 11,310,188 MKD 11,310,188-MKD 11,310,188 11,310,188 - - ZELENIKOVO IPA GRANT 260,000 260,000 95,352 NCB 15,990,000 MKD 5,836,457-MKD 15,990,000 5,836,457 - 10,153,543 SOPISHTE IPA GRANT 1 91,424 91,424 91,424 NCB 5,596,962 MKD 5,596,962-MKD 5,596,962 5,596,962 - - SOPISHTE IPA GRANT 2 168,576 168,576 144,359 NCB 10,299,994 MKD 8,834,248-MKD 10,299,994 8,833,248 - 1,465,746 Ministry of Finance of the Republic of Macedonia 31 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2017 Procurement Contracted Paid amount Contract Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent nt method original currency currency currency local currency contract currency MKD MKD EUR MKD BUTEL IPA GRANT 120,000 116,596 116,596 NCB 7,134,415 MKD 7,134,415-MKD 7,134,415 7,134,415 - - KOCANI IPA GRANT 260,000 256,975 256,975 NCB 15,739,109 MKD 15,739,109-MKD 15,739,109 15,739,109 - - BRVENICA IPA GRANT 260,000 260,000 248,078 NCB 15,990,000 MKD 15,190,496-MKD 15,990,000 15,190,496 - 799,504 DELCEVO IPA GRANT 260,000 260,000 248,605 NCB 15,990,000 MKD 15,212,053-MKD 15,990,000 15,212,053 - 777,947 DOLNENI IPA GRANT 260,000 247,487 247,487 NCB 15,155,644 MKD 15,155,644-MKD 15,155,644 15,155,644 - - KICEVO IPA GRANT 260,000 260,000 163,764 NCB 15,990,000 MKD 10,020,327-MKD 15,990,000 10,020,327 - 5,969,673 SVETI NIKOLE IPA GRANT 260,000 260,000 - NCB 15,990,000 MKD - 15,990,000 - - 15,990,000 SHTIP- IPA GRANT 120,000 94,229 94,229 NCB 5,765,828 MKD 5,765,828-MKD 5,765,828 5,765,828 - - PETROVEC IPA GRANT 260,000 260,000 157,039 NCB 15,912,000 MKD 9,608,801-MKD 15,912,000 9,608,801 - 6,303,199 LOZOVO-IPA GRANT 260,000 259,959 259,959 NCB 15,906,759 MKD 15,906,759-MKD 15,906,759 15,906,759 - - KARPOSH-IPA GRANT 120,000 120,000 90,000 NCB 7,320,000 MKD 5,765,828-MKD 7,320,000 5,506,875 - 1,813,125 BITOLA-IPA GRANT 120,000 120,000 20,367 NCB 7,320,000 MKD 1,246,141-MKD 7,320,000 1,246,141 - 6,073,859 OHRID-IPA GRANT 120,000 120,000 120,000 NCB 7,342,187 MKD 7,342,187-MKD 7,342,187 7,342,187 - - ARACHINOVO-IPA GRANT 260,000 260,000 124,041 NCB 15,990,000 MKD 7,589,605-MKD 15,990,000 7,589,605 - 8,400,395 CESHINOVO OBLESHEVO-IPA GRANT-1 69,157 69,157 64,407 NCB 4,218,577 MKD 3,940,805-MKD 4,218,577 3,940,805 - 277,772 CESHINOVO OBLESHEVO-IPA-2 190,843 190,843 29,919 NCB 11,679,591 MKD 1,830,642-MKD 11,679,591 1,830,642 - 9,848,949 GOSTIVAR-IPA GRANT 120,000 120,000 76,259 NCB 7,344,000 MKD 4,666,049-MKD 7,344,000 4,666,049 - 2,677,951 GORCE PETROV-IPA GRANT 120,000 115,505 115,505 NCB 7,069,544 MKD 7,069,544-MKD 7,069,544 7,069,544 - - STRUGA-IPA GRANT 260,000 260,000 - NCB 15,912,000 MKD - 15,912,000 - - 15,912,000 RANKOVCE-IPA GRANT 260,000 - - - - - - - - VINICA-IPA GRANT 260,000 260,000 162,095 NCB 15,912,000 MKD 9,918,111-MKD 15,912,000 9,918,111 - 5,993,889 TETOVO-IPA GRANT 120,000 - - - - - - - - PRILEP-IPA GRANT 120,000 99,512 99,512 NCB 6,088,860 MKD 6,088,860-MKD 6,088,860 6,088,860 - - STRUMICA-IPA GRANT 120,000 120,000 - NCB 7,344,000 MKD - 7,344,000 - - 7,344,000 CASKA-IPA GRANT 260,000 260,000 20,005 NCB 15,912,000 MKD 1,224,020-MKD 15,912,000 1,224,020 - 14,687,980 STARO NEGORICANE-IPA GRANT 260,000 - - - - - - - - CUCER SANDEVO-IPA GRANT 260,000 260,000 48,455 NCB 15,912,000 MKD 2,964,843-MKD 15,912,000 2,964,843 - 12,947,157 SARAJ-IPA GRANT 120,000 120,000 90,000 NCB 7,344,000 MKD 5,506,578-MKD 7,344,000 5,506,578 - 1,837,422 VALANDOVO-IPA GRANT 260,000 260,000 78,070 NCB 15,912,000 MKD 4,477,780-MKD 15,912,000 4,776,780 - 11,135,220 DOJRAN-IPA GRANT 260,000 260,000 22,820 NCB 15,912,000 MKD 1,396,317-MKD 15,912,000 1,396,317 - 14,515,683 DEBARCA-IPA GRANT 260,000 260,000 52,524 NCB 15,990,000 MKD 3,213,792-MKD 15,990,000 3,213,792 - 12,776,208 NOVACI-IPA GRANT 260,000 260,000 257,143 NCB 15,990,000 MKD 15,733,858-MKD 15,990,000 15,733,858 - 256,142 NOVO SELO-IPA GRANT 260,000 260,000 - NCB 15,912,000 MKD - 15,912,000 - - 15,912,000 Ministry of Finance of the Republic of Macedonia 32 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Cumulative for the period from 29 June 2009 through Statement of Unit of Output by Project Activity (continued) 31 December 2017 Procurement Contracted Paid amount Contract Activities from the MSIP Procurement plan amount in Euro in Euro Procureme Contract amount Paid original amount local Paid amount Commitments in Plan Euro equivalent equivalent nt method original currency currency currency local currency contract currency MKD MKD EUR MKD Total E.1 17,900,000 16,694,826 13,146,051 - - - 1,022,989,207 805,001,834 E.2.Technical assistance IPA Technical assistance IPA Technical assistance (services and workshops) 50,000 475 475 Training 29,085 MKD 29,085-MKD 29,085 29,085 - - IPA Design and build a photovoltaic systems 1,376,100 1,376,100 - NCB 84,217,320 EUR - 84,217,320 - 84,217,320 - IPA Supervision of photovoltaic systems 250,000 - - - - - - - - Total E.2 1,676,100 1,376,575 475 - - - 84,246,405 29,085 E.3.Operational costs IPA Operational costs IPA Operational costs (multiply contracts) 7,997 3,749 3,752 SH 229,596 MKD 229,596-MKD 229,596 229,596 - - IPA Construction Engineer 1 13,200 13,200 9,376 SIC 13,200 EUR 9,376.17-EUR 811,800 573,707 3,824 - IPA Construction Engineer 2 13,200 13,200 9,376 ICB 13,200 EUR 9,376.17-EUR 811,800 573,706 3,824 - IPA environment consultant 17,148 17,148 4,830 SIC 17,148 EUR 4829.84- EUR 1,049,458 295,512 12,318 - IPA vehicles 27,799 27,799 27,799 NCB 1,700,885 MKD 1,700,885-MKD 1,700,885 1,700,885 - - IPA Training for the PMU Staff 15,000 8,403 8,403 Training 514,377 MKD 514,377-MKD 514,377 514,377 - - IP IT equipment for the PMU 7,003 7,003 7,003 NCB 428,595 MKD 428,595-MKD 428,595 428,595 - - Total E.3 101,347 90,502 70,539 - - - 5,546,511 4,316,378 E.4 Remaining IPA&NCF funds IPA remaining IPA&NCF Funds 989,553 - - - - - - - - Total E.4 989,553 - - - - - - - Sub-total Component E : 20,667,000 18,161,903 13,217,065 - - - 1,112,782,123 809,347,297 Front and Fee-Original Loan 47,250 47,250 47,250 - - - - - - - Front and Fee-Additional Financing 93,000 93,000 93,000 - - - - - - - Total Project 76,772,000 64,594,806 56,676,260 - - - 3,941,868,183 3,463,700,032 Ministry of Finance of the Republic of Macedonia 33 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Statement of Breakdown of Loans and Grants (Amounts in EUR) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed COMPONENT A Municipal Services Improvement Project-Original Loan KOCANI Sub-loan MSIP 01/ December 14, A.1 Sub-Loan MSIP 01 - (Pipe Replacement (6km) 2009 600,000 600,000 - - - A.1.i.Contract MSIP 01/ 1 – NCB 577,034 577,034 - - - A.1.ii.Contract MSIP 01/2 – CQ 22,966 22,966 - - - Remaining loan funds - - - - - BOGDANCI A.2 Sub Loan MSIP 02 - BOGDANCI (Street lighting) Sub-loan MSIP 02/ April 13, 2010 100,492 100,492 - - - A.2.i. Contract MSIP 02/1-NCB 87,341 87,341 - - - A.2 .ii. Contract MSIP G NSB 004/11 13,151 13,151 - - - Remaining loan funds - - - - - CITY OF SKOPJE A.3 Sub Loan MSIP 03-Skopje (Vehicles and bins for solid waste) Sub-loan MSIP 03/ July 7, 2010 2,974,822 2,974,822 - - - A.3.i.Contract MSIP 03/ 1-ICB 1,798,300 1,798,300 - - - A.3.ii.Contract MSIP 03/2-ICB 748,800 748,800 - - - Loan funds (VAT) 427,722 427,722 - - - Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 34 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed ILINDEN A.4 Sub Loan MSIP 04 - ILINDEN (Heating and Cooling of Sub-loan MSIP 04/ September 24, Municipal Buildings) 2010 230,486 230,486 - - - A.4.i. Contract MSIP NCB 003/10 230,486 230,486 - - - Remaining loan funds - - - - - A.4 Sub Loan MSIP 04 - ILINDEN (Heating and Cooling of Sub-loan MSIP 04-2/ November 1, Municipal Buildings) 2013 146,430 146,430 - - - Municipal co-financing - - - - - A.4.ii. Contract MSIP NCB 146,430 146,430 - - - Remaining loan funds - - - - - KISELA VODA Sub-loan MSIP 05/ November 27, A.5 Sub Loan MSIP 05- KISELA VODA ( Drainage Systems) 2010 910,378 910,378 - - - A.5.i. Contract MSIP W ICB 003/11-Lot1 680,744 680,744 - - - A.5.ii. Contract MSIP W ICB 003/11-Lot2 229,634 229,634 - - - Remaining loan funds - - - - - A.5 Sub Loan MSIP 05/2 - KISELA VODA (Water supply systems) Sub-loan MSIP 05-2/ March 14, 2011 638,379 638,379 - - - Municipal co-financing - - - - - A.5.iii. Contract MSIP W NCB 005/11 638,379 638,379 - - - Remaining loan funds - - - - - STIP A.6 Sub Loan MSIP 06 STIP (Arrangement of the central city area) Sub-loan MSIP 06/ April 5, 2011 - - - - - A.6.i. Contract MSIP W NCB 278,445 278,445 - - - A.6.ii. Contract MSIP W ICB 271,679 271,679 - - - Returned sub-loan funds (550,124) (550,124) - - - Remaining loan funds - - - - - PEHCEVO A.7 Sub Loan MSIP 07- PEHCEVO (Vehicles for solid waste) Sub-loan MSIP 07/ April 6, 2011 68,551 68,551 - - - Municipal co-financing - - - - - A.7.i. Contract MSIP W NCB 68,551 68,551 - - - Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 35 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed VELES A.8 Sub Loan MSIP 08-1 - VELES (Extension of water supply system) Sub-loan MSIP 08/ April 12, 2011 685,549 685,549 - - - A.8.i. Contract MSIP W NCB 685,549 685,549 - - - Remaining loan funds - - - - - Sub-loan MSIP 08-2/ October 26, A.8 Sub Loan MSIP 08-2 - VELES (Street lighting) 2012 323,213 323,213 - - - A.8.ii. Contract MSIP W NCB 323,213 323,213 - - - Remaining loan funds - - - - - VEVCANI A.9 Sub Loan MSIP 09 - VEVCANI (Vehicles for solid waste and Backhoe) Sub-loan MSIP 09/ April 14, 2011 99,686 99,686 - - - Municipal co-financing - - - - - A.9.i. Contract MSIP W NCB- Lot 1** 99,686 99,686 - - - Remaining loan funds - - - - - KRUSEVO A.10 Sub Loan MSIP10 - KRUSEVO (Vehicles for solid waste) Sub-loan MSIP 10/ August 31, 2011 49,218 49,218 - - - A.10. Contract MSIP W NCB 009-11 49,218 49,218 - - - Remaining loan funds - - - - - KICEVO A.11 Sub Loan MSIP 11 - KICEVO (Vehicles for solid waste and Street reconstruction) Sub-loan MSIP 11/ September 2,2011 759,997 759,997 - - - A.11.1 Contract MSIP G ICB 004-11 201,434 201,434 - - - A.11.2 Contract MSIP W NCB 012-12 448,947 448,947 - - - Kicevo - Procurement of solid waste vehicle 2 cont 109,616 109,616 - - - Remaining loan funds - - - - - NOVACI A.12 Sub Loan MSIP 12 - NOVACI (Street lighting) Sub-loan MSIP 12/ September 5,2011 130,710 130,710 - - - Municipal co-financing - - - - - A.12.i Contract MSIP W NCB 130,710 130,710 - - - Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 36 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed DOLNENI A.13 Sub Loan MSIP 13 - DOLNENI (Rehabilitation of local roads) Sub-loan MSIP 13/ August 31, 2011 266,778 266,778 - - - Municipal co-financing - - - - - A.13.i Contract MSIP W NCB 266,778 266,778 - - - Remaining loan funds - - - - - GJORCE PETROV A.14 Sub Loan MSIP 14 – GJORCE PETROV (Streets Sub-loan MSIP 14/ November 20, reconstruction) 2011 1,291,416 1,291,416 - - - A.14.i Contract MSIP W ICB 1,291,416 1,291,416 - - - Remaining loan funds - - - - - GRADSKO A.15 Sub Loan MSIP 15 – GRADSKO (Vehicle and bins for solid Sub-loan MSIP 15/ November 14, waste) 2011 99,498 99,498 - - - A.15.i Contract MSIP G NCB 77,097 77,097 - - - A.15.ii Contract MSIP G SH 22,401 22,401 - - - Remaining loan funds - - - - - VASILEVO A.16 Sub Loan MSIP 16 – VASILEVO (Construction of the water Sub-loan MSIP 16/ December 28, supply network) 2011 383,578 383,578 - - - A.16.i Contract MSIP W NCB 383,578 383,578 - - - Remaining loan funds - - - - - BOSILOVO A.17 Sub Loan MSIP 17-BOSILOVO (Construction of bridge) Sub-loan MSIP 17/ May 6,2012 136,507 136,507 - - - A.17.i Contract MSIP W NCB 136,507 136,507 - - - Remaining loan funds - - - - - MOGILA A.18 Sub Loan MSIP 18 – MOGILA (Reconstruction of House of Culture) Sub-loan MSIP 18/ May 25, 2012 180,856 180,856 - - - A.18.i Contract MSIP W NCB 180,856 180,856 - - - Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 37 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed MOGILA Sub Loan MSIP 18/2 / January 31, A.AF.06 Sub Loan MSIP - BOSILOVO(Streets reconstruction) 2014 34,161 34,161 - - - A.AF.6.i Contract MSIP W NCB 34,161 34,161 - - - Remaining loan funds - - - - - GOSTIVAR A.19 Sub Loan MSIP 19 - GOSTIVAR (Street lighting and Supply of basic equipment for public hygiene) Sub-loan MSIP 19/ 12 July 2012 842,675 842,675 - - - Municipal co-financing - - - - - A.19.i. Contract MSIP ICB 458,000 458,000 - - - A.19.ii. Contract MSIP NCB 341,973 341,973 - - - VAT and Customs 42,702 42,702 - - - Remaining loan funds - - - - - PRILEP A.20 Sub Loan MSIP 20 - PRILEP (Streets reconstruction) Sub-loan MSIP 20/ 2 July 2012 501,619 501,619 - - - Municipal co-financing - - - - - A.20.i. Contract MSIP NCB 501,619 501,619 - - - Remaining loan funds - - - - - CAIR A.21 Sub Loan MSIP 21 - CAIR (School/Kindergarten Insulation Project) Sub-loan MSIP 21/ 29 October 2012 484,523 484,523 - - - A.21.i. Contract MSIP NCB 484,523 484,523 - - - Remaining loan funds - - - - - GAZI BABA A.22 Sub Loan MSIP - GAZI BABA (Reconstruction of School) Sub-loan MSIP 28/ April 19, 2013 1,346,650 1,346,650 - - - A.22.i. Contract MSIP NCB - - - - - Gazi Baba -Construction of school 1,238,052 1,238,052 - - - Gazi Baba –fance 35,661 35,661 - - - Gazi Baba -audio equipement 5,969 5,969 - - - Gazi Baba –furniture 66,968 66,968 - - - Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 38 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed BUTEL Sub-loan MSIP 34/ June 25, 2012 A.34 Sub Loan MSIP-BUTEL 1,193,010 1,193,010 - - - Butel - School construction 1,193,010 1,193,010 - - - Remaining loan funds - - - - - SKOPJE A.03-2 Sub Loan MSIP-Skopje Sub-loan MSIP 35/ August 25, 2015 362,050 362,050 - - - Municipal co-financing - - - - - Skopje - Equipment for public greenery 362,050 362,050 - - - Remaining loan funds - - - - - KAVADARCI 502,921 502,921 - - - A.53 Sub Loan MSIP-Kavadarci Sub-loan MSIP 53/ August 28,2015 502,921 502,921 - - - Remaining loan funds - - - - - VASILEVO A.65 Sub Loan MSIP-Vasilevo Sub-loan MSIP 65/March 2,2017 163,312 163,312 - - - Vasilevo-Street construction Piperevo 163,312 163,312 - - - Other municipalities OL 1,033,896 - 1,033,896 - - Municipal Services Improvement Project-Additional Financing BEROVO A.AF.01 Sub Loan MSIP 22 - BEROVO (Streets reconstruction) Sub-loan MSIP 22/ October 10, 2012 381,637 381,637 - - - A.AF.1.i Contract MSIP W NCB 381,637 381,637 - - - Remaining loan funds - - - - - MAVROVO ROSTUSE A.AF.02 Sub Loan MSIP 23 - MAVROVO ROSTUSE (Streets reconstruction) Sub-loan MSIP 23/ December 4, 2012 199,227 199,227 - - - A.AF.2.i Contract MSIP W NCB 199,227 199,227 - - - Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 39 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed A.AF.02 Sub Loan MSIP 23-2 - MAVROVO ROSTUSE (Street Sub-loan MSIP 23-2/ December 25, lighting) 2013 104,731 104,731 - - - A.AF.2.ii Contract MSIP W NCB 104,731 104,731 - - - Remaining loan funds - - - - - VINICA A.AF.03 Sub Loan MSIP 24-1 - VINICA (Vehicles for solid waste) Sub-loan MSIP 24-1/ December 4, 2012 141,897 141,897 - - - A.AF.3.i Contract MSIP G NCB 141,897 141,897 - - - Remaining loan funds - - - - - A.AF.03 Sub Loan MSIP 24-2 - VINICA (Construction of storm water system and construction of street) Sub-loan MSIP 24-2/ July 12, 2013 711,627 711,627 - - - A.AF.3.ii Contract MSIP W NCB 711,627 711,627 - - - Remaining loan funds - - - - - KRIVA PALANKA A.AF.04 Sub Loan MSIP - KRIVA PALANKA (Streets Sub-loan MSIP 25 / November 11, reconstruction) 2012 841,117 841,117 - - - A.AF.4.i Contract MSIP W NCB 172,171 172,171 - - - A.AF.4.ii Contract MSIP W NCB 668,946 668,946 - - - Remaining loan funds - - - - - RANKOVCE A.06 Sub Loan MSIP - Rankovce (Streets reconstruction) Sub-loan MSIP 27/ December 26, 2012 277,963 277,963 - - - A.AF.6 Contract MSIP NCB 277,963 277,963 - - - Remaining loan funds - - - - - BOSILOVO Sub Loan MSIP /26 December 27, A.05 Sub Loan MSIP 26-BOSILOVO (Streets reconstruction) 2012 400,087 400,087 - - - A.5.ii Contract MSIP W NCB 400,087 400,087 - - - Remaining loan funds - - - - - PRILEP A.AF.07 Sub Loan MSIP 29 - PRILEP (Streets reconstruction) Sub-loan MSIP 29/ May 21, 2013 774,232 774,232 - - - A.AF.1.i Contract MSIP W NCB 774,232 774,232 - - - Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 40 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed PETROVEC A.AF.08 Sub Loan MSIP 30 - PETROVEC (Reconstruction of School) Sub-loan MSIP 30/ May 14, 2013 1,429,451 1,429,451 - - - A.AF.1.i Contract MSIP W NCB 1,429,451 1,429,451 - - - Remaining loan funds - - - - - CASKA A.AF.09 Sub Loan MSIP 31 - CASKA (Street reconstruction and water reservoir) Sub-loan MSIP 31/ October 24, 2013 531,266 531,266 - - - A.AF.9.i Contract MSIP W NCB 531,266 531,266 - - - Remaining loan funds - - - - - PROBISHTIP A.AF.10 Sub Loan MSIP 32 - PROBISHTIP (Street reconstruction) Sub-loan MSIP 32/ October 22, 2013 460,720 460,720 - - - A.AF.10.i Contract MSIP W NCB 408,645 408,645 - - - Remaining loan funds 52,075 52,075 - - - PEHCEVO A.AF.11 Sub Loan MSIP 33 - PEHCEVO (Street reconstruction) Sub-loan MSIP 33/ December 10, 2013 111,125 111,125 - - - A.AF.11.i Contract MSIP W NCB 111,125 111,125 - - - Remaining loan funds - - - - - KRUSEVO A.AF.12 Sub Loan MSIP 35 - KRUSEVO (Installation of water Sub-loan MSIP 35/ June 30, 2014 meters) 83,565 83,565 - - - A.AF.12.i Contract MSIP W NCB 83,565 83,565 - - - - Remaining loan funds - - - - - DOJRAN A.AF.13 Sub Loan MSIP 36 - DOJRAN (Purchasing of comunal Sub-loan MSIP 36/ August 19, 2014 vehicles) 130,586 130,586 - - - Municipal co-financing - - - - - A.AF.13.i Contract MSIP G NCB 130,586 130,586 - - - - Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 41 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed OHRID A.AF.14 Sub Loan MSIP 37 -OHRID (Purchasing of communal Sub-loan MSIP 37/ November 17, vehicles and street reconstruction) 2014 2,065,914 1,665,919 399,995 - - A.AF.14.i Contract MSIP G ICB 1,314,194 1,314,194 - - - A.AF.14.ii Contract MSIP W ICB 306,328 306,328 - - - - Remaining loan funds 445,392 45,397 399,995 - - KARPOSH A.AF.15 Sub Loan MSIP 38 - KARPOSH (Street and storm water Sub-loan MSIP 38/ December 10, reconstruction ) 2014 787,398 574,803 212,595 - - A.AF.15.i Contract MSIP W ICB 574,803 574,803 - - - - Remaining loan funds 212,595 - 212,595 - - SHUTO ORIZARI A.AF.16 Sub Loan MSIP 39 - SHUTO ORIZARI (Water supply Sub-loan MSIP 39/ November 24, system) 2014 455,978 455,978 - - - A.AF.16.i Contract MSIP W ICB 455,978 455,978 - - - - Remaining loan funds - - - - - CITY OF SKOPJE A.AF.17 Sub Loan MSIP 40 - CITY OF SKOPJE (Water supply Sub-loan MSIP 40/ November 24, system) 2014 1,713,020 1,713,020 - - - A.AF.17.i Contract MSIP W ICB 1,713,020 1,713,020 - - - - Remaining loan funds - - - - - ZELINO A.AF.18 Sub Loan MSIP 41 - ZELINO (Street and storm water Sub-loan MSIP 42/ December 25, reconstruction) 2014 220,634 220,634 - - - A.AF.18.i Contract MSIP W ICB 220,634 220,634 - - - - Remaining loan funds - - - - - ROSOMAN A.AF.19 Sub Loan MSIP 42 - ROSOMAN (Water reservoir) Sub-loan MSIP 42/ December 25, 2014 69,723 69,723 - - - A.AF.19.i Contract MSIP W ICB 69,723 69,723 - - - - Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 42 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed KOCANI A.AF.20 Sub Loan MSIP 43 - KOCANI (Street construction) Sub-loan MSIP 43/ December 24, 2014 1,002,800 1,002,800 - - - A.AF.20.i Contract MSIP W ICB 1,002,800 1,002,800 - - - - Remaining loan funds - - - - - GORCE PETROV A.AF.21 Sub Loan MSIP 44 - GORCE PETROV (Street construction) Sub-loan MSIP 44/ December 23, 2014 1,338,768 1,091,685 247,083 - - A.AF.21.i Contract MSIP W ICB 782,954 782,954 - - - - Remaining loan funds 555,814 308,731 247,083 - - NEGOTINO A.AF.22 Sub Loan MSIP 45 - NEGOTINO (Water pipe replacement ) Sub-loan MSIP 45/ December 25, 2014 912,517 491,152 421,365 - - A.AF.22.i Contract MSIP W ICB 491,152 491,152 - - - - Remaining loan funds 421,365 - 421,365 - - DELCEVO A.AF Sub Loan MSIP 46 - DELCEVO (Extension of kindergarten) Sub-loan MSIP 46/March 10, 2015 302,433 302,433 - - - A.AF.i Contract MSIP W ICB 302,433 302,433 - - - - Remaining loan funds - - - - - MAKEDONSKA KAMENICA A.AF Sub Loan MSIP 47 – MAKEDONSKA KAMENICA Sub-loan MSIP 47/April 20, 2015 (Reconstruction of cultural center) 705,821 705,821 - - - A.AF.i Contract MSIP W ICB 705,821 705,821 - - - - Remaining loan funds - - - - - SVETI NIKOLE A.AF Sub Loan MSIP 48 – SVETI NIKOLE (Reconstruction of Sub-loan MSIP 48/April 16, 2015 streets) 776,640 776,640 - - - A.AF.i Contract MSIP W ICB 776,640 776,640 - - - - Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 43 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed BITOLA Sub-loan MSIP 49/May 20, 2015 A.AF Sub Loan MSIP 49 – BITOLA (Construction of seven streets) 2,534,684 1,341,265 1,193,419 - - A.AF.i Contract MSIP W ICB 2,484,684 1,285,336 1,199,348 - - A.AF.49 Sub Loan MSIP 49- Bitola (Supervision of construction of streets) 50,000 55,929 (5,929) - - - Remaining loan funds - - - - - SKOPJE A.AF Sub Loan MSIP 50 – SKOPJE (Rehabilitation of Boris Sub-loan MSIP 50/June 29, 2015 Trajkovski street) 2,837,290 2,837,290 - - - A.AF.i Contract MSIP W ICB 2,837,290 2,837,290 - - - - Remaining loan funds - - - - - RADOVISH A.AF Sub Loan MSIP 51 – RADOVISH (Rehabilitation of Boris Sub-loan MSIP 51/August 31, 2015 Trajkovski street) 691,142 496,708 194,434 - - A.AF.i Contract MSIP W ICB 484,009 484,009 - - - Radovis - Supervision of construction of street 12,699 12,699 - - - - Remaining loan funds 194,434 - 194,434 - - KRIVOGASTANI Sub-loan MSIP 52/September 28, A.AF Sub Loan MSIP 52 – KRIVOGASTANI (Construction of 2015 streets) 176,353 176,353 - - - A.AF.i Contract MSIP W ICB 176,353 176,353 - - - - Remaining loan funds - - - - - SOPISTE Sub-loan MSIP 54/ November 13, A.AF Sub Loan MSIP 54 – SOPISHTE (Construction of streets) 2015 658,838 522,396 136,442 - - A.AF.i Contract MSIP W ICB 522,396 522,396 - - - - Remaining loan funds 136,442 - 136,442 - - Ministry of Finance of the Republic of Macedonia 44 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed KRATOVO Sub-loan MSIP 55/ November 13, A.AF Sub Loan MSIP 55 – KRATOVO(Construction of Green 2015 Market) 430,755 430,755 - - - A.AF.i Contract MSIP W ICB 430,755 430,755 - - - - Remaining loan funds - - - - - LIPKOVO A.AF Sub Loan MSIP 56 – LIPKOVO(Schools Energy Efficiency) Sub-loan MSIP 56/ December 30, 2015 480,120 480,120 - - - A.AF.i Contract MSIP W ICB 480,120 480,120 - - - - Remaining loan funds - - - - - MAKEDONSKI BROD A.AF Sub Loan MSIP 58 – MAKEDONSKI BROD (Construction of local roads) Sub-loan MSIP 58/ February 23, 2016 1,014,759 828,999 185,760 - - A.AF.i Contract MSIP W ICB 828,999 828,999 - - - -Remaining loan funds 185,760 - 185,760 - - DEMIR KAPIJA A.AF Sub Loan MSIP 57 – DEMIR KAPIJA( Reconstruction of streets) Sub-loan MSIP 57/ February 23, 2016 431,328 431,328 - - - A.AF.i Contract MSIP W ICB 431,328 431,328 - - - -Remaining loan funds - - - - - CESINOVO OBLESEVO A.AF Sub Loan MSIP 59- CESINO OBLESEVO (Water supply) Sub-loan MSIP 59/ April 5, 2016 249,745 249,745 - - - A.AF.i Contract MSIP W ICB 249,745 249,745 - - - -Remaining loan funds - - - - - ZRNOVCE A.AF Sub Loan MSIP 60- ZRNOVCE (Kindergarten and local streets) Sub-loan MSIP 60/ July 25,,2016 146,432 146,432 - - - A.AF.i Contract MSIP W ICB 146,432 146,432 - - - -Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 45 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed DEBARCA Sub loan MSIP 63/ September 28, A.AF Sub Loan MSIP 63- DEBARCA (Comunal vehicle) 2016 50,555 50,555 - - - A.AF.i Contract MSIP W ICB 50,555 50,555 - - - -Remaining loan funds - - - - - DEMIR HISAR A.AF Sub Loan MSIP 62- DEMIR HISAR (Construction of local Sub loan MSIP 62/ September road) 21,2016 181,488 181,488 - - - A.AF.i Contract MSIP W ICB 181,488 181,488 - - - -Remaining loan funds - - - - - GEVGELIJA A.AF Sub Loan MSIP 61- GEVGELIJA ( Water supply system) Sub loan MSIP 61/ July 1,2016 1,357,259 1,059,465 297,794 - - A.AF.i Contract MSIP W ICB 1,357,259 1,059,465 297,794 - - -Remaining loan funds - - - - - BRVENICA A.AF Sub Loan MSIP 64-BRVENICA(School and street) A.AF.i Contract MSIP W ICB Sub loan MSIP 64/March 23,2017 497,100 330,943 166,157 - - -Remaining loan funds 497,100 330,943 166,157 - - NOVO SELO A.AF Sub Loan MSIP 66-NOVO SELO(administrative building) A.AF.i Contract MSIP W ICB Sub loan MSIP 66/June 28,2018 313,942 - 313,942 - - -Remaining loan funds 313,942 - 313,942 - - GEVGELIJA A.AF Sub Loan MSIP 66-GEVGELIJA(School construction) Sub loan MSIP 67/July 20,2018 564,232 - 564,232 - - A.AF.i Contract MSIP W ICB 564,232 - 564,232 - - -Remaining loan funds DEBARCA A.AF Sub Loan MSIP 68-DEBARCA(Vehicles and roads) Sub loan MSIP 68/July 16,2018 32,500 - 32,500 - - A.AF.i Contract MSIP W ICB 32,500 - 32,500 - - -Remaining loan funds Ministry of Finance of the Republic of Macedonia 46 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed ILINDEN Sub loan MSIP 69/September A.AF Sub Loan MSIP 69-ILINDEN(Reconstruction of road) 10,2018 478,317 - 478,317 - - A.AF.i Contract MSIP W ICB 478,317 - 478,317 - - -Remaining loan funds DEMIR HISAR A.AF Sub Loan MSIP 68-DEMIR HISAR(Purch.of mini busses) Sub loan MSIP 70/December 10,2018 219,512 - 219,512 - - A.AF.i Contract MSIP W ICB 219,512 - 219,512 - - -Remaining loan funds A.AF Other municipalities 1,283,659 - 1,283,659 - - COMPONENT C: Municipal Services Improvement Project-Additional Financing KOCANI GA MSIP 01 / December 26,2012 60,029 60,029 - - - C.01 KOCANI GA-01 60,029 60,029 - - - Remaining loan funds - - - - - CITY OF SKOPJE GA MSIP 02 / December 28,2012 148,425 148,425 - - - Municipal co-financing - - - - - C.02 CITY of SKOPJE GA-02 148,425 148,425 - - - Remaining loan funds - - - - - VEVCANI GA MSIP 03 / December 26,2012 19,883 19,883 - - - Municipal co-financing - - - - - C.03 VEVCANI GA-03 19,883 19,883 - - - Remaining loan funds - - - - - VASILEVO GA MSIP 04/ November 11,2013 38,343 38,343 - - - Municipal co-financing - - - - - C.04 VASILEVO GA-04 38,343 38,343 - - - Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 47 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed MOGILA GA MSIP 05/ January 11,2014 36,162 36,162 - - - C.05. MOGILA GA-05 36,162 36,162 - - - Remaining loan funds - - - - - KRUSHEVO GA MSIP 06/ January 31, 2014 9,842 9,842 - - - C.06. KRUSHEVO GA-06 9,842 9,842 - - - Remaining loan funds - - - - - BOGDANCI GA MSIP 07/ July 4, 2014 20,058 20,058 - - - C.07. BOGDANCI GA-07 16,767 16,767 - - - C.07. BOGDANCI GA-07 / 2 3,291 3,291 - - - Remaining loan funds - - - - - BOSILOVO GA MSIP 09 / March 12, 2015 27,231 27,231 - - - C.09. BOSILOVO GA-09 27,231 27,231 - - - Remaining loan funds - - - - - DOLNENI GA MSIP 11 / March 12, 2015 26,682 26,682 - - - C.11. DOLNENI GA-11 26,682 26,682 - - - Municipal co-financing - - - - - Remaining loan funds - - - - - GRADSKO GA MSIP 12 / June 17, 2015 17,464 17,464 - - - C.12. GRADSKO GA-12 17,464 17,464 - - - Remaining loan funds - - - - - PRILEP GA MSIP 14/ June 17, 2015 50,267 50,268 (1) - - C.14. PRILEP GA-14 50,267 50,268 (1) - - Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 48 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed ILINDEN GA MSIP 17/ December 23,2015 37,704 37,704 - - - C.17. ILINDEN GA-17 37,704 37,704 - - - Remaining loan funds - - - - - GJORCE PETROV GA MSIP 13/ August 25, 2015 64,652 64,652 - - - C.13. GJORCE PETROV GA-13 64,652 64,652 - - - Remaining loan funds - - - - - MOGILA 3,416 3,416 - - - C.18. MOGILA GA-18 GA MSIP 18 / April 5 , 2016 3,416 3,416 - - - Remaining loan funds - - - - - PEHCEVO GA MSIP 19 / April, 2016 13,665 13,665 - - - C.19. PEHCEVO GA-19 13,665 13,665 - - - Remaining loan funds - - - - - NOVACI GA MSIP 24 / June, 2016 26,149 26,149 - - - C.19. NOVACI GA-24 26,149 26,149 - - - Remaining loan funds - - - - - Other grant municipality 700,344 - 700,344 - - BEROVO GA MSIP 08 / March 12, 2015 38,109 38,109 - - - AF.08. BEROVO GA-08 38,109 38,109 - - - Remaining loan funds - - - - - BOSILOVO GA MSIP 10 / March 12, 2015 39,914 39,914 - - - AF.10. BOSILOVO GA-10 39,914 39,914 - - - Remaining loan funds - - - - - PRILEP 73,291 73,291 - - - AF.15. PRILEP GA-15 GA MSIP 15/ June 17,2015 73,291 73,291 - - - Remaining loan funds - - - - - Ministry of Finance of the Republic of Macedonia 49 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed RANKOVCE 27,788 27,788 - - - AF.14. RANKOVCE GA-14 GA MSIP 14/ January 14,2016 27,788 27,788 - - - Remaining loan funds - - - - - PEHCEVO 22,199 22,199 - - - AF.20. PEHCEVO GA-20 GA MSIP 20/ April 4,2016 22,199 22,199 - - - Remaining loan funds - - - - - KRIVA PALANKA 42,100 42,100 - - - AF.21.KRIVA PALANKA GA-21 GA MSIP 21 / April 12,2016 42,100 42,100 - - - Remaining loan funds - - - - - CASKA 53,065 53,065 - - - AF.22. CASKA GA – 22 GA MSIP 22 / April 6,2016 53,065 53,065 - - - Remaining loan funds - - - - - PROBISHTIP 38,926 38,926 - - - AF.23 PROBISHTIP GA-23 GA MSIP 23/April 18,2017 38,926 38,926 - - - Remaining loan funds - - - - - ZELINO 22,132 22,132 - - - AF.25 ZELINO GA-25 GA MSIP 25 / June 19,2017 22,132 22,132 - - - Remaining loan funds PETROVEC 71,242 65,707 5,535 - - AF.27 PETROVEC GA-27 GA MSIP 27 / November 27,2017 71,242 65,707 5,535 - - Remaining loan funds KRUSHEVO 16,412 16,413 (1) - - AF.30 PETROVEC GA-30 GA MSIP 30 / July 16,2018 16,412 16,413 (1) - - Remaining loan funds VINICA 42,532 6,942 35,590 - - AF.26 VINICA GA-26 GA MSIP 26 / November 27,2018 42,532 6,942 35,590 - - Remaining loan funds Other AF grant municipalities 2,414,289 - 2,414,289 - - Ministry of Finance of the Republic of Macedonia 50 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed Component E: IPA RURAL INVESTMENT WINDOW Kratovo GA MSIP 01 / September 28, 2015 260,000 240,205 19,795 - - MSIP EU IPA grant 195,000 180,154 14,846 - - MSIP National co-financing 65,000 60,051 4,949 - - Berovo GA MSIP 02 / September 28, 2015 125,249 125,249 - - - MSIP EU IPA grant 93,857 93,857 - - - MSIP National co-financing 31,285 31,285 - - - Municipal contribution 107 107 - - - Resen GA MSIP 03 / December 24, 2015 260,000 140,785 119,215 - - MSIP EU IPA grant 195,000 105,589 89,411 - - MSIP National co-financing 65,000 35,196 29,804 - - Ilinden GA MSIP 04 / December 23, 2015 260,000 243,309 16,691 - - MSIP EU IPA grant 195,000 182,482 12,518 - - MSIP National co-financing 65,000 60,827 4,173 - - Centar Zupa GA MSIP 06 / January 15, 2016 260,123 260,123 - - - MSIP EU IPA grant 195,000 195,000 - - - MSIP National co-financing 65,000 65,000 - - - Municipal contribution 123 123 - - - Bogdanci GA MSIP 10 / January 14, 2016 260,000 244,082 15,918 - - MSIP EU IPA grant 195,000 183,062 11,938 - - MSIP National co-financing 65,000 61,020 3,980 - - Makedonska Kamenica GA MSIP 12 / January 15, 2016 367,723 355,212 12,511 - - MSIP EU IPA grant 195,000 195,000 - - - MSIP National co-financing 65,000 65,000 - - - Municipal contribution 107,723 95,212 12,511 - - Ministry of Finance of the Republic of Macedonia 51 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed Krushevo GA MSIP 13 / February 23, 2016 260,000 213,020 46,980 - - MSIP EU IPA grant 195,000 159,765 35,235 - - MSIP National co-financing 65,000 53,255 11,745 - - Makedonski Brod GA MSIP 14 / February 23, 2016 307,924 283,570 24,354 - - MSIP EU IPA grant 195,000 195,000 - - - MSIP National co-financing 65,000 60,928 4,072 - - Municipal contribution 47,924 27,642 20,282 - - Bosilovo GA MSIP 15 / February 23, 2016 260,000 250,828 9,172 - - MSIP EU IPA grant 195,000 188,123 6,877 - - MSIP National co-financing 65,000 62,705 2,295 - - Vevcani GA MSIP 16 / February 23, 2016 260,000 260,000 - - - MSIP EU IPA grant 195,000 195,000 - - - MSIP National co-financing 65,000 65,000 - - - Berovo GA MSIP 02-1 / July 28, 2016 202,742 33,075 169,667 - - MSIP EU IPA grant 101,144 24,806 76,338 - - MSIP National co-financing 33,714 8,269 25,445 - - Municipal contribution 67,884 - 67,884 - - Bogovinje GA MSIP 05 / January 29, 2016 260,000 252,133 7,867 - - MSIP EU IPA grant 195,000 189,100 5,900 - - MSIP National co-financing 65,000 63,033 1,967 - - Vasilevo GA MSIP 07 / January 14, 2016 187,331 180,924 6,407 - - MSIP EU IPA grant 140,498 140,498 - - - MSIP National co-financing 46,833 40,426 6,407 - - Mogila GA MSIP 08 / January 15, 2016 286,662 275,727 10,935 - - MSIP EU IPA grant 195,000 194,330 670 - - MSIP National co-financing 65,000 64,777 223 - - Municipal contribution 26,662 16,620 10,042 - - Ministry of Finance of the Republic of Macedonia 52 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed Radovish GA MSIP 09 / January 14, 2016 260,000 219,557 40,443 - - MSIP EU IPA grant 195,000 164,668 30,332 - - MSIP National co-financing 65,000 54,889 10,111 - - Negotino GA MSIP 11 / January 15, 2016 260,000 215,020 44,980 - - MSIP EU IPA grant 195,000 161,265 33,735 - - MSIP National co-financing 65,000 53,755 11,245 - - Gazi Baba GA MSIP 17 / February 25, 2016 142,937 141,974 963 - - MSIP EU IPA grant 90,000 89,278 722 - - MSIP National co-financing 30,000 29,759 241 - - Municipal contribution 22,937 22,937 - - - Krivogashtani GA MSIP 18 / Febraury 23, 2016 260,000 255,843 4,157 - - MSIP EU IPA grant 195,000 191,882 3,118 - - MSIP National co-financing 65,000 63,961 1,039 - - Gradsko GA MSIP 19 / Febraury 23, 2016 278,663 278,663 - - - MSIP EU IPA grant 195,000 195,000 - - - MSIP National co-financing 65,000 65,000 - - - Municipal contribution 18,663 18,663 - - - Probishtip GA MSIP 28 / July 28, 2016 260,000 247,333 12,667 - - MSIP EU IPA grant 195,000 185,500 9,500 - - MSIP National co-financing 65,000 61,833 3,167 - - Municipal contribution - - - - - Tearce GA MSIP 20 / May 15, 2016 260,000 228,039 31,961 - - MSIP EU IPA grant 195,000 171,029 23,971 - - MSIP National co-financing 65,000 57,010 7,990 - - Demir Kapija GA MSIP 21 / April 4, 2016 581,052 223,172 357,880 - - MSIP EU IPA grant 195,000 139,058 55,942 - - MSIP National co-financing 65,000 46,353 18,647 - - Municipal contribution 321,052 37,761 283,291 - - Ministry of Finance of the Republic of Macedonia 53 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed Kriva Palanka GA MSIP 22 / July 1, 2016 290,394 285,788 4,606 - - MSIP EU IPA grant 195,000 195,000 - - - MSIP National co-financing 65,000 65,000 - - - Municipal contribution 30,394 25,788 4,606 - - Kumanovo GA MSIP 23 / July 1, 2016 76,069 76,104 (35) - - MSIP EU IPA grant 56,972 56,972 - - - MSIP National co-financing 18,956 18,991 (35) - - Municipal contribution 141 141 - - - Zrnovci GA MSIP 24 / July 1, 2016 406,432 405,853 579 - - MSIP EU IPA grant 195,000 194,566 434 - - MSIP National co-financing 65,000 64,855 145 - - Municipal contribution 146,432 146,432 - - - Mavrovo Rostushe GA MSIP 25 / July 1, 2016 260,000 58,088 201,912 - - MSIP EU IPA grant 195,000 43,566 151,434 - - MSIP National co-financing 65,000 14,522 50,478 - - Studenicani GA MSIP 23 / July 27, 2016 438,798 370,287 68,511 - - MSIP EU IPA grant 195,000 195,000 - - - MSIP National co-financing 65,000 65,000 - - - Municipal contribution 178,798 110,287 68,511 - - Plasnica GA MSIP 23 / July 26, 2016 260,000 257,453 2,547 - - MSIP EU IPA grant 195,000 193,090 1,910 - - MSIP National co-financing 65,000 64,363 637 - - Veles GA MSIP 31 / August 8, 2016 173,033 172,894 139 - - MSIP EU IPA grant 90,000 89,896 104 - - MSIP National co-financing 30,000 29,965 35 - - Municipal contribution 53,033 53,033 - - - Konce GA MSIP 32 / July 28, 2016 260,000 259,977 23 - - MSIP EU IPA grant 195,000 194,983 17 - - MSIP National co-financing 65,000 64,994 6 - - Ministry of Finance of the Republic of Macedonia 54 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed Aerodrom GA MSIP 33 / August 22, 2016 120,000 48,957 71,043 - - MSIP EU IPA grant 90,000 36,718 53,282 - - MSIP National co-financing 30,000 12,239 17,761 - - Rosoman GA MSIP 34 / July 28, 2016 370,063 379,153 (9,090) - - MSIP EU IPA grant 195,000 195,000 - - - MSIP National co-financing 65,000 65,000 - - - Municipal contribution 110,063 119,153 (9,090) - - Debar GA MSIP 35 / July 28, 2016 260,000 249,023 10,977 - - MSIP EU IPA grant 195,000 186,767 8,233 - - MSIP National co-financing 65,000 62,256 2,744 - - Vrapciste GA MSIP 36 / July 28, 2016 305,963 314,466 (8,503) - - MSIP EU IPA grant 195,000 195,000 - - - MSIP National co-financing 65,000 65,000 - - - Municipal contribution 45,963 54,466 (8,503) - - Karbinci GA MSIP 37 / July 28, 2016 275,185 275,185 - - - MSIP EU IPA grant 195,000 195,000 - - - MSIP National co-financing 65,000 65,000 - - - Municipal contribution 15,185 15,185 - - - Kisela Voda GA MSIP 38 / September 26, 2016 135,322 117,123 18,199 - - MSIP EU IPA grant 90,000 89,999 1 - - MSIP National co-financing 30,000 27,124 2,876 - - Municipal contribution 15,322 - 15,322 - - Jegunovce GA MSIP 39 / September 26, 2016 260,000 251,723 8,277 - - MSIP EU IPA grant 195,000 188,792 6,208 - - MSIP National co-financing 65,000 62,931 2,069 - - Ministry of Finance of the Republic of Macedonia 55 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed Zelino GA MSIP 40 / September 26, 2016 362,239 310,279 51,960 - - MSIP EU IPA grant 195,000 173,100 21,900 - - MSIP National co-financing 65,000 57,700 7,300 - - Municipal contribution 102,239 79,479 22,760 - - Shuto Orizari GA MSIP 41 / September 30, 2016 120,000 91,497 28,503 - - MSIP EU IPA grant 90,000 68,623 21,377 - - MSIP National co-financing 30,000 22,874 7,126 - - Lipkovo GA MSIP 42 / October 10, 2016 270,968 273,780 (2,812) - - MSIP EU IPA grant 195,000 195,000 - - - MSIP National co-financing 65,000 65,000 - - - Municipal contribution 10,968 13,780 (2,812) - - Pehchevo GA MSIP 43 / October 7, 2016 265,610 265,574 36 - - MSIP EU IPA grant 195,000 194,973 27 - - MSIP National co-financing 65,000 64,991 9 - - Municipal contribution 5,610 5,610 - Kavadarci GA MSIP 44 / October 5, 2016 260,000 184,741 75,259 - - MSIP EU IPA grant 195,000 138,556 56,444 - - MSIP National co-financing 65,000 46,185 18,815 - - Zelenikovo GA MSIP 45 / October 7, 2016 260,000 95,352 164,648 - - MSIP EU IPA grant 195,000 71,514 123,486 - - MSIP National co-financing 65,000 23,838 41,162 - - Sopishte GA MSIP 46 / December 19, 2016 91,462 91,462 - - - MSIP EU IPA grant 68,568 68,568 - - - MSIP National co-financing 22,856 22,856 - - - Municipal contribution 38 38 - - - Kochani GA MSIP 47 / December 13, 2016 260,000 256,975 3,025 - - MSIP EU IPA grant 195,000 192,731 2,269 - - MSIP National co-financing 65,000 64,244 756 - - Ministry of Finance of the Republic of Macedonia 56 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed Butel GA MSIP 48 / December 12, 2016 167,907 161,886 6,021 - - MSIP EU IPA grant 90,000 87,447 2,553 - - MSIP National co-financing 30,000 29,149 851 - - Municipal contribution 47,907 45,290 2,617 - - Delchevo GA MSIP 49 / December 13, 2016 260,000 248,604 11,396 - - MSIP EU IPA grant 195,000 186,451 8,549 - - MSIP National co-financing 65,000 62,153 2,847 - - Dolneni GA MSIP 50 / December 14, 2016 260,000 247,488 12,512 - - MSIP EU IPA grant 195,000 185,616 9,384 - - MSIP National co-financing 65,000 61,872 3,128 - - Kichevo GA MSIP 51 / December 15, 2016 260,000 163,764 96,236 - - MSIP EU IPA grant 195,000 122,823 72,177 - - MSIP National co-financing 65,000 40,941 24,059 - - Sveti Nikole GA MSIP 52 / December 15, 2016 260,000 - 260,000 - - MSIP EU IPA grant 195,000 - 195,000 - - MSIP National co-financing 65,000 - 65,000 - - Brvenica GA MSIP 53 / March 23, 2017 681,935 516,844 165,091 - - MSIP EU IPA grant 195,000 186,056 8,944 - - MSIP National co-financing 65,000 62,022 2,978 - - Municipal contribution 421,935 268,766 153,169 - - Lozovo GA MSIP 54 / March 31, 2017 260,000 259,959 41 - - MSIP EU IPA grant 195,000 194,969 31 - - MSIP National co-financing 65,000 64,990 10 - - Shtip GA MSIP 56 / March 31, 2017 120,000 94,229 25,771 - - MSIP EU IPA grant 90,000 70,672 19,328 - - MSIP National co-financing 30,000 23,557 6,443 - - Ministry of Finance of the Republic of Macedonia 57 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed Karposh GA MSIP 59 / April 13, 2017 332,074 315,674 16,400 - - MSIP EU IPA grant 90,000 90,000 - - - MSIP National co-financing 30,000 - 30,000 - - Municipal contribution 212,074 225,674 (13,600) - - Bitola GA MSIP 57 / April 13, 2017 120,000 20,367 99,633 - - MSIP EU IPA grant 90,000 15,275 74,725 - - MSIP National co-financing 30,000 5,092 24,908 - - Ohrid GA MSIP 58 / April 18, 2017 145,454 145,454 - - - MSIP EU IPA grant 90,000 90,000 - - - MSIP National co-financing 30,000 30,000 - - - Municipal contribution 25,454 25,454 - - - Arachinovo GA MSIP 55 / May 2, 2017 260,000 124,041 135,959 - - MSIP EU IPA grant 195,000 93,031 101,969 - - MSIP National co-financing 65,000 31,010 33,990 - - Chesinovo Obleshevo GA MSIP 60 / June 22, 2017 80,244 80,244 - - - MSIP EU IPA grant 51,868 51,868 - - - MSIP National co-financing 17,289 17,289 - - - Municipal contribution 11,087 11,087 - - - Gostivar GA MSIP 61 / November 24, 2017 120,000 76,259 43,741 - - MSIP EU IPA grant 90,000 57,194 32,806 - - MSIP National co-financing 30,000 19,065 10,935 - - Gorce Petrov GA MSIP 62 / November 28, 2017 120,000 115,505 4,495 - - MSIP EU IPA grant 90,000 86,629 3,371 - - MSIP National co-financing 30,000 28,876 1,124 - - Struga GA MSIP 63 / November 29, 2017 260,000 - 260,000 - - MSIP EU IPA grant 195,000 - 195,000 - - MSIP National co-financing 65,000 - 65,000 - - Ministry of Finance of the Republic of Macedonia 58 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed Rankovce GA MSIP 66 / December 6, 2017 260,000 - 260,000 - - MSIP EU IPA grant 195,000 - 195,000 - - MSIP National co-financing 65,000 - 65,000 - - Tetovo GA MSIP 65 / December 29, 2017 120,000 - 120,000 - - MSIP EU IPA grant 90,000 - 90,000 - - MSIP National co-financing 30,000 - 30,000 - - Prilep GA MSIP 66 / December 29, 2017 120,000 99,512 20,488 - - MSIP EU IPA grant 90,000 74,634 15,366 - - MSIP National co-financing 30,000 24,878 5,122 - - Strumica GA MSIP 67 / December 28, 2017 142,532 - 142,532 - - MSIP EU IPA grant 90,000 - 90,000 - - MSIP National co-financing 30,000 - 30,000 - - Municipal contribution 22,532 - 22,532 - - Caska GA MSIP 68 / December 29, 2017 260,000 20,005 239,995 - - MSIP EU IPA grant 195,000 15,004 179,996 - - MSIP National co-financing 65,000 5,001 59,999 - - Staro Nagoricane GA MSIP 69 / December 28, 2017 260,000 - 260,000 - - MSIP EU IPA grant 195,000 - 195,000 - - MSIP National co-financing 65,000 - 65,000 - - Petrovec GA MSIP 70 / December 29, 2017 260,000 157,039 102,961 - - MSIP EU IPA grant 195,000 117,779 77,221 - - MSIP National co-financing 65,000 39,260 25,740 - - Cucer Sandevo GA MSIP 71 / December 29, 2017 260,000 48,455 211,545 - - MSIP EU IPA grant 195,000 36,341 158,659 - - MSIP National co-financing 65,000 12,114 52,886 - - Ministry of Finance of the Republic of Macedonia 59 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed Saraj GA MSIP 72 / December 29, 2017 121,275 91,300 29,975 - - MSIP EU IPA grant 90,000 90,000 - - - MSIP National co-financing 30,000 - 30,000 - - Municipal contribution 1,275 1,300 (25) - - Valandovo GA MSIP 73 / December 29, 2017 260,000 78,070 181,930 - - MSIP EU IPA grant 195,000 74,405 120,595 - - MSIP National co-financing 65,000 3,665 61,335 - - Dojran GA MSIP 74 / December 29, 2017 334,707 22,820 311,887 - - MSIP EU IPA grant 195,000 17,115 177,885 - - MSIP National co-financing 65,000 5,705 59,295 - - Municipal contribution 74,707 - 74,707 - - Vinica GA MSIP 75 / December 29, 2017 260,000 162,094 97,906 - - MSIP EU IPA grant 195,000 121,571 73,429 - - MSIP National co-financing 65,000 40,523 24,477 - - Debarca GA MSIP 76 / April, 27, 2018 297,550 52,524 245,026 - - MSIP EU IPA grant 195,000 39,393 155,607 - - MSIP National co-financing 65,000 13,131 51,869 - - Municipal contribution 37,550 - 37,550 - - Novaci GA MSIP 75 / January, 29, 2018 277,753 257,142 20,611 - - MSIP EU IPA grant 195,000 192,857 2,143 - - MSIP National co-financing 65,000 64,285 715 - - Municipal contribution 17,753 - 17,753 - - Novo Selo GA MSIP 75 / January, 29, 2018 497,511 - 497,511 - - MSIP EU IPA grant 195,000 - 195,000 - - MSIP National co-financing 65,000 - 65,000 - - Municipal contribution 237,511 - 237,511 - - Chesinovo Obleshevo GA MSIP 60-2 / April 27, 2018 190,843 29,919 160,924 - - MSIP EU IPA grant 143,132 22,439 120,693 - - MSIP National co-financing 47,711 7,480 40,231 - - Ministry of Finance of the Republic of Macedonia 60 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 (Amounts in EUR) Statement of Breakdown of Loans and Grants (continued) Cumulative for the period from 29 June 2009 through 31 December 2018 Paid Payment Loan/grant loan/Grant Remaining Outstanding requests Municipality Loan/grant No. / WB approved date amount amount balance payments processed Sopishte GA MSIP 46-2 / June 22, 2017 168,576 144,359 24,217 - - MSIP EU IPA grant 126,432 108,269 18,163 - - MSIP National co-financing 42,144 36,090 6,054 - - Vasilevo GA MSIP 07 / January 29, 2018 72,669 22,224 50,445 - - MSIP EU IPA grant 54,502 16,668 37,834 - - MSIP National co-financing 18,167 5,556 12,611 - - Kumanovo GA MSIP 23-2 / November 24, 2017 44,039 36,269 7,770 - - MSIP EU IPA grant 33,029 27,202 5,827 - - MSIP National co-financing 11,010 9,067 1,943 - - Ministry of Finance of the Republic of Macedonia 61 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Statement of Withdrawals – Designated Account (Amounts in EUR) For the period from 01 January 2018 through 31 December 2018 Application # and date Total Total Requested Disbursed Difference Original Loan 7699-MK - - - Additional Financing 8158-MK #15/ 6 April 2018 2,587,281 2,587,281 - #16/ 20 September 2018 1,074,970 1,074,970 - 3,662,251 3,662,251 - World bank-MSIP EC IPA #10/ 9 January 2018 922,540 922,540 - #11/ 21 February 2018 947,295 947,295 - #12/ 5 April 2018 519,970 519,970 - #13/ 20 September 2018 734,799 734,799 - #14/ 12 November 2018 712,906 712,906 - 3,837,510 3,837,510 - World bank-MSIP2 8561-MK - - - - MSIP EC NKF For the period from 1 January through 31 December 2018 1,262,348 1,262,348 - 1,262,348 1,262,348 - Ministry of Finance of the Republic of Macedonia 62 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Statement of Withdrawals – Designated Account (continued) (Amounts in EUR) For the period from 01 January 2017 through 31 December 2017 Application # and date Total Total Requested Disbursed Difference Original Loan 7699-MK #18/ 21 December 2016 944,478 944,478 - #19/ 23 May 2017 224,817 224,817 1,169,295 1,169,295 - Additional Financing 8158-MK #12/ 30 March 2017 1,986,902 1,986,902 - #13/ 22 May 2017 1,911,762 1,911,762 - #14/ 13 November 2017 2,851,607 2,851,607 - 6,750,271 6,750,271 - World bank-MSIP EC IPA #4/ 06 March 2017 921,649 921,649 - #5/ 02 May 2017 889,564 889,564 - #6/ 27 June 2017 990,882 990,882 - #7/ 04 September 2017 659,383 659,383 - #8/ 28 September 2017 671,625 671,625 - #9/ 30 October 2017 740,375 740,375 - 4,873,478 4,873,478 - World bank-MSIP2 8561-MK #1/ 28 September 2017 500,000 500,000 - 500,000 500,000 - MSIP EC NKF 1 / 28 December 2017 1,750,004 1,750,004 - 1,750,004 1,750,004 - Ministry of Finance of the Republic of Macedonia 63 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Statement of Designated Account – EUR Account number 0701-978-001129.6 Depository Bank National Bank of the Republic of North Macedonia Blvd Kuzman Josifovski Pitu 1, 1000 Skopje, Republic of North Address Macedonia Loan Number 7699-MK Currency EUR (Amounts in EUR) For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 At 01 January 1,908,895 939,690 Add: Inflows Replenishment during the period - 1,169,295 - 1,169,295 Deduct: Outflows Transfer to treasury account (Mirror designated account) - MKD (135,368) (200,090) (135,368) (200,090) At 31 December 1,773,527 1,908,895 Account number 0701 -978- 001360.4 Depository Bank National Bank of the Republic of North Macedonia Blvd Kuzman Josifovski Pitu 1, 1000 Skopje, Republic of North Address Macedonia Loan Number 8158-MK Currency EUR (Amounts in EUR) For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 At 01 January 840,851 1,013,098 Add: Inflows Replenishment during the period 3,662,251 6,750,271 3,662,251 6,750,271 Deduct: Outflows Transfer to treasury account (Mirror designated account) - MKD (2,293,432) (6,922,518) Transfer to treasury account 8666 - MKD (968) - (2,294,400) (6,922,518) At 31 December 2,208,702 840,851 Ministry of Finance of the Republic of Macedonia 64 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Statement of Designated Account – EUR (continued) Account number 00-701-000152.8 Depository Bank National Bank of the Republic of North Macedonia Blvd Kuzman Josifovski Pitu 1, 1000 Skopje, Republic of North Address Macedonia Loan Number MSIP IPA EU GRANT Currency EUR (Amounts in EUR) For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 At 01 January 80,039 80,929 Add: Inflows Replenishment during the period 3,837,510 4,873,478 3,837,510 4,873,478 Deduct: Outflows Transfer to treasury account (Mirror designated account) - MKD (3,849,819) (4,874,368) (3,849,819) (4,874,368) At 31 December 67,730 80,039 Account number 00-701-0001627.1 Depository Bank National Bank of the Republic of North Macedonia Blvd Kuzman Josifovski Pitu 1, 1000 Skopje, Republic of North Address Macedonia Loan Number 8561-MK Currency EUR (Amounts in EUR) For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 At 01 January 500,000 - Add: Inflows Replenishment during the period - 500,000 - 500,000 Deduct: Outflows Transfer to treasury account (Mirror designated account) - MKD - - - - At 31 December 500,000 500,000 Ministry of Finance of the Republic of Macedonia 65 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Statement of Treasury Account (Mirror Designated Account) – MKD Account number 090010016778666 Depository Bank National Bank of the Republic of North Macedonia Blvd Kuzman Josifovski Pitu 1, 1000 Skopje, Republic of North Address Macedonia Loan Number 7699-MK Currency Macedonian Denars (“MKD”) (Amounts in EUR) For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 At 01 January 59,878 47,189 Add: Inflows Transfer from designated account – EUR 135,368 200,090 Transfer from account 8685 - MKD 968 - Transfer from account 3604 -EUR 968 - Return of principal, interest and costs for remittances from municipalities 2,428,131 1,908,121 Returned sub loan funds on treasury account* - 82,505 Return of principal from Ministry of finance to the project account - - Transfer from insurance company for compensation for damage - 817 2,565,435 2,191,533 Deduct: Outflows Amount of eligible expenses paid during the period (192,923) (265,682) Amount of eligible expenses paid by mistake from this account (968) - Transfer of funds to Ministry of Finance for returned principal and interest costs for remittances from municipalities (2,426,505) (1,908,121) Returned funds to account 8685 - MKD (968) - Transferred funds for compensation for damage from casco insurance - (817) Transfer to Petty Cash in Denar account (1,633) (1,224) Transfer to Petty Cash in Euro account (690) (3,000) (2,623,687) (2,178,844) At 31 December** 1,626 59,878 * On November 19, 2013 based on the mutual agreement between the Ministry of Finance and the Municipality of Stip (as signatories of the Agreement), the Government of the Republic of Macedonia made a decision to terminate Sub-loan Agreement No. MSIP 06/ 5 April 2011, before the completion of the sub-project “Arrangement of the central city area in Stip”. According to the Sub-loan Agreement conditions the Municipality of Stip is obliged to return the used amount received prior to the termination of this Sub-loan agreement. On 17 December 2013, the Municipality of Stip returned portion of the disbursed sub-loan funds to the MSIP project. During 2016, additional portion of the disbursed sub-loan in the amount of 141,548 EUR was returned to MSIP project in 12 equal instalments. These funds are deposited on the MSIP Treasury account and are used for financing of the Project’s eligible expenditures. During 2017, additional portion of the disbursed sub-loan in the amount of 82,505 EUR was returned to MSIP project in 12 equal instalments. These funds are deposited on the MSIP Treasury account and are used for financing of the Project’s eligible expenditures. Ministry of Finance of the Republic of Macedonia 66 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Statement of Treasury Account (Mirror Designated Account – MKD) (continued) ** The balance on the account 090010016778666 in the amount of 1,626 EUR refers to the prepaid principle from the Municipality of Pehcevo based on the sub-loan agreement no. MSIP 07 dated 4 April 2011. Namely according to the sub-loan agreement signed between the MoF and the municipalities that participate in the MSIP, each municipality repays its debt on the MSIP denar account which is afterward transferred to the MoF. Since those funds stay only temporary on the MSIP account and are not envisioned for the financing of project activities, they do not present Project sources of financing and are not included in the Report Project Sources and Uses of Funds. Account number 090010016778685 National Bank of the Republic of North Depository Bank Macedonia Blvd Kuzman Josifovski Pitu 1, 1000 Skopje, Republic of North Address Macedonia Loan Number 8158-MK Currency Macedonian Denars (“MKD”) (Amounts in EUR) For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 At 01 January - - Add: Inflows Transfer from designated account – EUR 2,293,432 6,922,518 Interest received 1,614,461 649,323 Transfer from treasury account-8666 968 - Transfer from treasury account-7699 - - Returned money from City of Skopje - - 3,908,861 7,571,841 Deduct: Outflows Amount of eligible expenses paid during the period (2,294,400) (6,922,518) Interest paid (1,614,461) (649,323) Wrongly transferred money to City of Skopje - - (3,908,861) (7,571,841) At 31 December - - Account number 090010016778505 Depository Bank National Bank of the Republic of North Macedonia Blvd Kuzman Josifovski Pitu 1, 1000 Skopje, Republic of North Address Macedonia Loan Number MSIP EU IPA GRANT Currency Macedonian Denars (“MKD”) (Amounts in EUR) For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 At 01 January - - Add: Inflows Transfer from designated account – EUR 3,849,819 4,874,368 Returned amount from Municipality of Kumanovo 106 - 3,849,925 4,874,368 Deduct: Outflows Amount of eligible expenses paid during the period (3,849,375) (4,874,368) Transfer to petty cash (550) (3,849,925) (4,874,368) At 31 December - - Ministry of Finance of the Republic of Macedonia 67 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Statement of Treasury Account (Mirror Designated Account) – MKD (continued) Account number 090010016778929 National Bank of the Republic of North Depository Bank Macedonia Blvd Kuzman Josifovski Pitu 1, 1000 Skopje, Republic of North Address Macedonia Loan Number MSIP IPA NKF Currency Macedonian Denars (“MKD”) (Amounts in EUR) For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 At 01 January - - Add: Inflows Transfer from Ministry of Finance of the Republic of Macedonia (Agency for financial support of agriculture and rural development) - 161,862 - 161,862 Deduct: Outflows Amount of eligible expenses paid during the period - (161,862) - (161,862) At 31 December - - Account number 090010016760310 National Bank of the Republic of North Depository Bank Macedonia Blvd Kuzman Josifovski Pitu 1, 1000 Skopje, Republic of North Address Macedonia Loan Number MSIP IPA NKF Currency Macedonian Denars (“MKD”) (Amounts in EUR) For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 At 01 January - - Add: Inflows Transfer from Ministry of Finance of the Republic of Macedonia (Agency for financial support of agriculture and rural development) 1,262,348 1,599,822 Returned funds from Municipality Brvenica and Veles on treasury account - 11,680 1,262,348 1,611,502 Deduct: Outflows Amount of eligible expenses paid during the period (1,262,314) (1,599,822) Transfer to petty cash (34) - Transferred more funds to Municipality Brvanica and Veles - (11,680) (1,262,348) (1,611,502) At 31 December - - Ministry of Finance of the Republic of Macedonia 68 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Statement of Petty Cash in Denar Account Loan Number 7699-MK Currency Macedonian Denars (“MKD”) (Amounts in EUR) For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 At 01 January 137 72 Add: Inflows Transfer from Mirror Designated Account – MKD 1,633 1,224 1,633 1,224 Deduct: Outflows Amount of eligible expenses paid during the period (1,666) (1,159) (1,666) (1,159) At 31 December 104 137 Ministry of Finance of the Republic of Macedonia 69 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Project’s Financial Statements 31 December 2018 Statement of Petty Cash in Euro Account Loan Number 7699-MK Currency EUR (Amounts in EUR) For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 At 01 January 684 - Add: Inflows Transfer from Mirror Designated Account – MKD 690 3,000 Returned advances for business trip - 684 690 3,684 Deduct: Outflows Amount of eligible expenses paid during the period (1,374) (2,316) Advances for business trip - (684) (1,374) (3,000) At 31 December - 684 Ministry Finance of the Republic of Macedonia 70 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Statement of Petty Cash in Euro Account (continued) Loan Number MSIP IPA NKF Currency EUR (Amounts in EUR) For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 At 01 January - - Add: Inflows Transfer from Mirror Designated Account – MKD 34 - 34 - Deduct: Outflows Amount of eligible expenses paid during the period (25) - (25) - At 31 December 9 - Loan Number MSIP EU IPA GRANT Currency EUR (Amounts in EUR) For the period from 01 January 2018 through 01 January 2017 through 31 December 2018 31 December 2017 At 01 January - - Add: Inflows Transfer from Mirror Designated Account – MKD 550 - 550 - Deduct: Outflows Amount of eligible expenses paid during the period (550) - (550) - At 31 December - - Ministry Finance of the Republic of Macedonia 71 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Notes to Project’s financial statements 1 General On 29 June 2009, the Ministry of Finance of the Republic of Macedonia (MoF), entered into the Loan Agreement numbered 7699-MK with the International Bank for Reconstruction and Development (“IBRD”) for financing the “Municipal Services Improvement Project” (further referred to as “the Project”) in the amount of EUR 18,900,000. On 04 August 2009, IBRD accepted the evidence submitted in fulfilling the conditions precedent to the effectiveness of the Loan Agreement and consequently the Project and the Loan Agreement became effective on the aforementioned date. Reallocation of the loan proceeds was done on 20 December 2011. According to the amendment of the Loan Agreement signed on 7 June 2012, the Closing Date of the Project is 30 November 2017, which was subsequently extended with the Loan Amendment signed on 24 December 2014. The Closing Date of the project is March 2020. In response to high demand of municipalities and allocation of funds under Component A in December 2011, MoF formally requested IBRD to Provide additional financing. The loan was signed on 7 June 2012 and funds became effective on 10 July 2012 for additional financing in the amount of EUR 37,200,000. The Closing Date of the project is March 2020. On 24 December 2014 the Ministry of Finance of the Republic of Macedonia (MoF), entered into the Grant Agreement EC IPA Grant No. TF018812 with the International Bank for Reconstruction and Development (“IBRD”) for financing the “Municipal Services Improvement Project” acting as administrator of grant funds provided by the European Commission under the EC IPA Rural Investment Single Donor Trust Fund in an amount not to exceed EUR 14,647,500. The Grant is funded out of this trust fund for which the World Bank receives periodic contribution from the Donor. The Closing Date of the project is March 2019. On 14 January 2016 the Ministry of Finance of the Republic of Macedonia (MoF), entered into the Grant Agreement 8561-MKD with the International Bank for Reconstruction and Development (“IBRD”) for financing ”Second Municipal Services Improvement Project” in an amount not to exceed EUR 25,000,000. The Closing Date of the project is March 2021. Ministry Finance of the Republic of Macedonia 72 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Notes to the Projects’ financial statements (continued) General (continued) The following table underlines the categories of Eligible Expenditures that may be financed out of the proceeds of the Loan (“Category”), the allocation of the amounts of the Loan to each Category, and the percentage of expenditures to be financed for the Eligible Expenditures in each Category: Amount of the Amount of the Amount of the Loan allocated Loan allocated Loan allocated (expressed in (expressed in (expressed in Euro) Euro) Percentage of Euro) Additional MSIP2 Total the Revised original financing (expressed in Expenditures to Category values values Euro) be financed 1. Sub-loans under Component A of the Project 16,540,650 31,473,000 - 48,013,650 100% 2. Goods, Works, Consultants’ services and Training for the Project 256,050 1,824,700 24,937,500 27,018,250 100% 3. Grants under Component C of the Project 1,300,000 2,902,000 - 4,202,000 100% 4. Operating Costs 756,050 907,300 - 1,663,350 100% 5. Front-end Fee 47,250 93,000 62,500 202,750 0.25% Total 18,900,000 37,200,000 25,000,000 81,100,000 According to the provisions of the Loan Agreement, the Borrower is liable to repay the principal amount of the Loan in semi-annual installments in the amount of EUR 1,181,250 payable each 15th February and 15th August, commencing 15 August 2014 through 15 February 2022. The Borrower is liable to pay to IBRD a front-end fee equal to 1/4 of 1% (0.25%) of the Loan amount and interest for each interest period equal to LIBOR for the Loan Currency plus a Variable Spread. 2 Project Objectives, Activities and Institutional Arrangements Project Objectives and Activities The objective of the Project is to improve transparency, financial sustainability and delivery of targeted municipal services in the Participating Municipalities. The Project consists of four components: Component A: Municipal Investments Provision of Sub-loans to the Participating Municipalities to finance Sub-projects in the area of water and sanitation services, solid waste management and other revenue-generating or cost saving investments in communal services selected in accordance with the criteria and procedures set forth in the Project Operational Manual. Component B: Capacity Building and Institutional Reform 1. Provision of consultants’ services and Training to the Participating Municipalities to assist with Sub- projects preparation and implementation. 2. Provision of consultants’ services and Training to the Participating Municipalities and their communal service enterprises to strengthen their capacity in service provision, communications and public outreach activities and in meeting the selection criteria for Performance-based Investment Grants under Component C of the Project. 3. Institutional strengthening of the Borrower’s national agencies through study of policy issues and strategy development related to the financial sustainability of municipal services. Ministry Finance of the Republic of Macedonia 73 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Notes to the Projects’ financial statements (continued) Project Objectives, Activities and Institutional Arrangements (continued) Component C: Performance-based Investment Grants Provision of Performance-based Investment Grants to selected Participating Municipalities that meet the performance criteria set forth in the POM as an incentive and reward for improving the performance of municipal service delivery. Component D: Project Management, Monitoring and Evaluation Strengthening the capacity of PMU, Participating Municipalities and their communal service enterprises for Project management, monitoring and evaluation through the provision of goods, consultant services, including Project audit, Training, and financing of Operating Costs. As of 24 December 2014, with the Amendments to both Loan Agreements, a new Component E has been added to Schedule. Component E: IPA Rural Investment Window 1. Provision of investment Sub-Grants to EC IPA Participating Municipalities 2. Provision of technical assistance in the form of consulting services, including technical assistance, surveys, studies and trainings to EC IPA Participating Municipalities, for the preparation of technical documentation, relevant analysis and studies for potential sub- projects, assistance on procedural and accounting issues, facilitation of workshop on common constraints, lessons learnt and best practices, etc. The technical assistance is to insure all EC IPA Participating Municipalities are able to benefit from investment Sub- Grants. 3. Financing of operational expenditure of the PMU related to the implementation of the part titled component E. Institutional Arrangements At all times during the implementation of the Project the Borrower shall maintain the Project Coordination Committee with a composition, resources and terms of reference satisfactory to the Bank. Throughout the duration of the Project the Borrower shall maintain the Project Management Unit responsible for overall management, coordination, monitoring and evaluation of the Project with a composition, staff, resources and terms of reference satisfactory to the Bank. The Borrower shall carry out the Project in accordance with the Project Operational Manual and shall not amend, suspend, abrogate, repeal or waive any provision of said Manual without the prior approval of the Bank. Ministry Finance of the Republic of Macedonia 74 “Municipal Services Improvement Project” IBRD Loan number 7699-MK, Loan number 8158-MK, EC IPA Grant No. TF 018812 and Loan number 8561-MK Notes to the Projects’ financial statements (continued) 3 Accounting policies Following are the principle accounting policies adopted in preparation of these financial statements. These accounting policies are consistently applied to all financial periods presented. Basis of preparation The accompanying financial statements have been prepared for the purposes of reporting to IBRD, on the activities of the Project related to the loan received for the completion of the Project’s objectives, in accordance with the respective provisions set out in the Loan Agreement numbered 7699-MK, Loan numbered 8158-MK and Loan numbered 8561-MK signed between the IBRD and MoF. These financial statements are prepared on the cash receipts and disbursement basis and include all Project - related expenditures incurred, which are financed under the provisions set out in Loan Agreement numbered 7699-MK dated 29 June 2009, Disbursement letter dated 29 June 2009, Loan Agreement numbered 8158-MK dated 7 June 2012, EC IPA Grant No. TF 018812, Disbursement letter, dated 24 December 2014 and Loan Agreement numbered 8561-MK dated 14 January 2016, Disbursement letter, dated 14 January 2016. These instructions closely follow the World Bank’s Disbursement Guidelines for Projects. The financial statements have been prepared for the period from 01 January 2018 through 31 December 2018. Currency translation All accounts are kept in Euro as this is the reporting currency of the Project. Transactions denominated in currencies other than Euro are translated using the Buying Foreign exchange rates of the National Bank of the Republic of North Macedonia for international payment operations of the government bodies of Republic of North Macedonia prevailing at the date of the transaction. www.grant-thornton.com.mk