一’……：…。一＿…＿_＿一’ :；一…一 ...................... WQ W ---j V4 lc ý:-7 7J . . . .. .. .. . . M4inisty ofEdcaetion and Humn Development Eduation~ Sector Support Tund - FASE Statement oreceaips and payments for the year ended 31 December 2018 C ontents 1 Introduction 1.1 The Program independent auditors7 report 2. Inroucio 2.2 Our Engagement 2 2.? Reporting 2 Summary of results Restriction on Distribution or Use3 M Management's responsibility statement 4 4 Report on the statement of receipts and payments 5 Statement of receipts and payments 7 5.1 Statement of Funds received from the Donors 7 5.2 Statement of receipts and payments 8 5.3 Accounting Policies 9 5.3.1 Basis of preparation 9 5.3.2 Accounting convention 9 5.3.3 Statement of compliance 9 5.3.4 Currencies 9 5.3.5 Funds received dring the year 10 5.3.6 Payments through MINEDK/MF 10 5.3.7 Fixed Assets 10 5.3.8 Expenses and Advances si 5.3.9 Balances with districts 10 5.4 Funds received during the year I'! 5.5 Closing balance 12 5.6 Receipts and payments of the year 13 5.7 Payments for goods and services 14 5.8 Payments for fixed assets (capital goods) 14 6 Report on evaluation of program internal controls 15 7 Report on evaluation of whether the program receipts and payments are in compliance with the relevant program agreement terms, local laws and regulations <16 Min ùsrry of ZEucation and Huinan Developmnt2 Education Sector Support Fund .- FASE Statement of receipts and payments for the yecr ended 31 December 2018 Introdunction 1 The Program The Education SecItor Support Fund (PÅSE) is a Program of the Govemnent of Mozambique that is implenMented by the linistny of Education and Huran Development (MINED) that corresponds to the second phase of the strategic plan of the Govemment for the Education Sector (ESSP II - Education Sector Strategic Plan - signed orn 13 December 2012), fonnulated in context of the general programme for socio-economic development and poverty reduction strategy. The ESSP 1I establishes the vision of the Governent of Mozambique for the future of the education system in Mozambique emphasizing on the provision of quality basic education to all in the context of the creation of a general system of education that consolidates the progress in he area of basic education. The programme finances the following fundamental activities: Basic edueation (including primary education, informal and basic education for adults); o Secondarv education (also including academic, technical, vocational education and training); Training of professors (all levels); Higher Education; o Cross cutting themes (including a gender equality in the education sector, and approach on the HIV/ADS issues); and o Enhancing education (including school sports and use of Information Technology and Comnunication - TIC's). L2 Financing FASE is financed by the following donors: * Canadian International Development Agency - Canada (CIDA) Embassy of ireland; * Flamenga Corporation: o Government of the Federal Republic of Germany - KFW o DFID - United Kingdom; o World Bank; o UNICEF; * Ministry of Foreign Mfairs of Portugal; o Cooperation of Italy; o Ministry of Foreign Affairs of Finland. Ministry ofEducation and uman Develom.2ent Education Sector Suppot Fund -FASE Statement Of receipis and paymentsfr the year ended 31 December 2018 2Independent auditors'reor 2. 27 nrtro d ucti onr KPG was contracted Iby the Ministry of Education andA Human Developm--en-t to conduct thle 5nancial audit of the Education Sector Support Fund - FASE (Porm)for !-he year e-nded 31 Deýlcem-ber 2018S. 2.2)ur E,ngageme-n,t The- s=c of thi -mania! audit is: v To proman audit in. accordance with the International Standards on Au itinr, order to express an orinion o hether the statement of receipts and payments of the Education Sector Support Fund (FASE) fortte year ended 31 December 2018 has been prepared, in all mnaterial respcts, in accordance with the basis of accountýing adopted by FASE. 0 To evaluate the desincl of the program interna controls over the key transaction streams and assess whether the cointrols have been operating effectively durinr the yearn e To evaluate whether the programe receipts and paymyents are in compliance with the relevant progam agreement termns, loca.1 laws and regulations. 2. 3 Reporting W have presented our report as folrobs: aAudit ofrthe statement of receipts and payments (See section 4); o Evaluation ofthe program i nternal contro lsoes (See section 6); and 0 Evaluation of whether the program receipts and payments are i complianc wih the relevant progam agreement terms, local laws and r reegations (See section 7). Ministry of Education and LHum:an Devel'opm'en t Edu caton Secto' Support Fund - F.4SE Statement ofreceipts and payments for the year ended?] December 2028 2A Smmary of results Audiet of the statement of receipts and payments - Our report for the year ended 31 December 2018 contains an umnodified opinion. Evaluation of the program internal controls- Our report indicates that there are deficiencies in the design and operation of controls which have come to our attention and these are dealt with in a separate letter. There is no eFect on the statement of receiots and payments. Compliance With program agreement terms, local laws and regulations - Our report indicates that there are instances of non-compliance wich have come to our attention and tnese are dealt with in a separate letter. There is no effect on the statement of receipt and payments. 25 ~Restriction on Distribution or Use The statement of receipts and payments is prepared in accordance with the basis of accounting described in note 5.3 to provide information to the donor in accordance with the Memorandum of Understanding signed between donors and the Government of Mozambique, as referred in Section 1. As a result, the statement of receipts and payments and our reports in Sections 4. 6 and 7 may not be suitable for another purpose. Our report is intended solely for the donors and may not be suitable for another purpose and may not be distributed without our written consent. To the fullest extent pennitted by law. our liability is restricted to those who engaged us. Ministry ofEcation and Hurnan Developmen Education Sector Support Fund - FASE Statement of receipts andpayments for the year ended 31 Decenber 2018 Maianagement's responsibility statement The Management of FASE is responsible for the preparation and presentation of the statement of receipts and payments for the year ended 31 December 20 8 and the aceompanying notes., in acerdanee wth th basis of accounting policies as deseribed in note .3. M.anagement is also responsible for determining that the basis of accoung is an acceptable basis for preparatien and presenrting the statement of receipts and payments in the circumstances; for such imernal control as the management determein is necessary to enable th preparation~ of te statement of receipts and payments tha are free from material misstatement, whether due to fraud or error; and for maintaining adequate aceunting rcorcs and an effective system of risk management. Management is also responsible for the other internal controls and for compliance with the relevant program agreement terms and loeal laws and regulations applicable to FASE. The responsibility for tie prevention and detection of non-compliance rests with management. A pprova1 of the statement of receipts and payments The statement of receipts and payments for tie year ended 31 Decernber 2018 and the accompanying notes, was approved by management on 28 lune 2019 and are signed on its behalf by: Permcoant€-eP?Žary -Di1§ctor of dministraixan odprnce KPEG Audtores D ConsutIors. SA T9iefona: ÷258 (21) 355 200 E9cbo KPMG T]elsax: ÷252 (21) 31 53 Ru ..233, N -72 0 eax Posai 245'1 Macuto, Mocambique ?Ema0 mz-Tminformna.ttkDo.om Piet: WWv.';.mc.co.m: 4 Report on the statem ent of receipts and payments Undependent audtors' report o th ManageMent of E cation Se.tor Support Fund - FASE Ve have audited the statement of receipts and payes of Education Seeor Support Fund - FASE, (the uroiec,") for the year ended 31 December 2018 and the accompain notes wich Iicudes a summary of the basis of accounting and other explanatory notes set out on pages 7 'o 14. ½ our opinion the statement of receiots and pavments of he Education Sector Support Fund - FÅSE for the year ended 31 December 2018 has been prepared. in all material respeets, in accorance w-th the accounting policies described in Note 5.3. Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities unoer those standards are further described in the azditors Responsibiiss for fh& udit ofthestareents of receipts and payments section of our report. We are independent of the project in accordance the International Ethics Standards Board for Accountants' ode of £rics for Pr ofessional ÄccoZmtants (IESBA Code) together with the ethical requirements relevant to our audit of the statement of receipts and payrnents in Mozambique, and we have fulfilled our other ethical responsibilities in accordance with these requiremen:s and the IESBA Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our op-nion. Emphasis of Matter - Basis of Accounting and Restrietion on Distribution and Use We draw attention to Note 5.3 of the statement of receip:s and payments, which describes the basis of accounting. The statement of receipts and pay-ments is prepared to assist the proj ect to comply with the financial reporting provision of he contract with the donors. As a result. the statement of receipts and payments may not be suitable for another purpose. Our report is intended solely for Education Sector Support Fund - FASE and the donors and should not be used by or distributed to parties other than the project and the donors. Our opinion is not modified in respect of this matter. Other information The Managenent is responsible for the other information. The other information cormprises the Management responsibility statement. The other information does not include the statement of receipts and paynents and our auditors' report thereon. Our opinion on the statement of receipts and payments does not cover the other information and we do not express an audit opinion or any form of assurance conclusion thereon. In connection with our audit of the statement of receipts and payments, our responsibility is to read the other information and, in doing so, consider whether the other information in materially inconsistent with the statement of receipts and payments or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to eport in this regard. RZespnrsibilities of te Managemtent and Those Charged with Governanee for the statemaent of receipts and payments The Management is responsible for the preparmion and presentaion of the statement of reccipts and paymens in accordance with the basis of accouning described in nov 5. for de1e0in the acceptabiliy of the basis of acceunting. and for such imern's crol as management deennnes is necessary to enable the preparation of the statemenn of zeceips ana paytzms thm is tree fron material tmssta:emer. whether duc to !frad or error. uditorsA Responsibilities for the Amdk of the statements of reccipts and payments Gur objecives are to obtain reasonable assuince aboul wether .he statement of reecipts and payments as a who!e are fre from materta: mnsstatemnt whether duc to fraud or error.. and to issuc an audhors' report that includes our opinion. Reasonable assurancs a high level of assurance. bit is not guar-amee tna-, an audiý conducted in accordance wih ISAs will alwavys detect a material missaiement when t exists. Misstatenents can arse from fraud or err and are considercd material if, ndviduaiIy or in the agega-cte they could reasonably be expected to in.flzuence te eCOnOmic deciSions of users taken on the basis of these statemnemn of receipts and paynC;s. As part of an audit fn accordance wih ISAs, we exercise professional judgemem and mainain professional scepticism throuaghout the audit. We also: 'denm--Gy and assess the risks of material misstatmem. of the statemem: of receipts and pavments. whether dueto raud or error, desigmn audt procedures to hose risks, and obta:n audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk af not detecting a material nisstatenient rosulting from fraud is higher than for one resunting from error, as fraud may involve coliusion, forgery. intemional omissions, misrepresemations.. or the override of internal control. o Qbtain an understanding of inmemal conirol relevant to the audit in order to design audft procedures that are appropriate in the circumstances. hut not for the purpose of expressing an opinion on the effcctiveness of tbe project's internal controL Evaluate the appropriateness of accounting policies used and the reasonabieness of accounäng estimazes and related disclosures made by aanagement. o Evaluare ihe overal nresentaton, structure and content of the statment of receipts and payments, including tho disclosuros, and whtether the statement of receipts and payments represem the underlying transaetions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the pianned scope and timing of the audit and significant audit findings. including any significamt deficiencies in intemal control that we identify during our audit. eprnsened by: KPMQ, Registered Audit Firm, 04/SCA/OCAM/2014 IhI v nr. CA/OCAM/2014 28SJunyZ . Maputo iniczt of Edcaticon and4 Hum Developm et Education Sector Szpport Fund - FASE Statement of receipts and payments for the. year ended 31 December 2018 S Stratement of receipts zzand ayments Statement of Funds received from the Donors ('a!oes expressed in Meticais) F=nds received from donors in the Forex Account in the Banco de Mocambique account and transferred to MINEDH Central and Frovinces includhing districts Accumulated I January to September 03 to 31 December 201 31 December 20138 Note MT MT Opening balance as at I January 2018 1268-489 27S - Funds received during the year DFID - UK - 199 686 817 Swiss Foreign Agency - 78 541 20 KFW - Germany 971 113 053 9422397374 Ireland 431 589 924 3 706738 973 Finland 549 734236 4 139 321454 GTZ - Germany - 13 159 046 CIDA - Canada 393 622 398 6 199 752 452 Netherland - 2 672 329 707 European Union - 467 330 047 Spain - 409 118731 Denamark - 779017 888 World Bank 3 528 733 003 15 335 120 746 Portugal 17332500 148 242 150 UNICEF 29 760 000 299 660 000 Italy Cooperation 68 143 135 425691549 Flamenga Cooperation - 123 096 000 Interest received - 128 833 Total funds received during the year 5.4 5 990 028 299 46 268 833 472 Total funds 7 258517 577 46 268 833 472 Payments through MINEDH/MF MINEDH 2250636919 26 362 250 3382 Maputo city 71 994 932 951 822 465 Maputo Province 180 837 761 : 167081906 Gaza Province 194466263 1424376529 Inhambane Province 245 790 699 1 553 886 150 Sofala Province 280 180334 1 543 156951 Manica Province 170044710 1 369717332 Zamb6zia Province 301 403 272 2 772 742 729 Tete Province 207575672 1 720900443 Nampula Province 310323 948 2 960 364 739 Niassa Province 138 118270 1 398898 810 Cabo Delgado Province 106 923 354 1 436 549 083 Total of payments through MINEDH/MF 4 458 296 184 44 711747 519 Foreign exchange loss and bank charges (66 149 600) (1 309 285 040) Total of payments 4392 146584 43 402 462 479 Balance at 31 December 2028 5.5 2 866 370 993 2 866 370 993 Ministr of Education and H;uman Deve]opmenat Education Sector Supprt Fund - FASE Statement o receipts and payments for the year ened 31 December 2018 . Stateient o receipt s and p-ymnts (Vahues expressed in Mleticais) Funds iransferredI from CUT and eXpenses inecrTed at Ce Te1 and Provines leve3 inchuding districts SJamnary to Accumulated 31 December September 03 to 2018 31 December 2018 Noze zMT MT Balance as at I January 2018 971 869416 Receipts Funds received from Ministry of Finance 5.6 4 458 296 184 44 711 747 519 Payments MINEDH 2 196 623430 26 196 463 308 Maputo Province 215 447 884 1110957 667 Maputo City 108 040 526 946 045 778 Gaza Province 281 665 498 1 391 679 023 Inhaubane Province 247 737 137 1 536 832 354 Sofala Province 231999613 1478512 121 Manica Province 173 569 740 1 356 421 682 Zambézia Province 412 171 237 2 707 864 312 Tete Province 249 560 322 i 679 462 959 Nampula Province 417 924 533 2 913 999 129 Niassa Province 155 961 222 l 374 284 090 Cabo Delgado Province 196 607 198 1 476 367 837 Total payments 5.6 4 887 308 340 44 168 890 260 Balance as at 31 December 2018 5.6 542 857 260 542 857 260 8 Min:istry of Education and Ifumian Developmenot Edcation Sector Szkuport Fnd - FASE Statemen: of receipts and payments for the year ended 31 December 2018 Notes to the Statement of receipts and payments for the year ended 31 December 2018 o13 Accounting Policies. The statement of receipts and payments has been prepared in accordance with the following basis of accounting, applied consistently with that of the previous years: 5.31 Basis of preparation The statement of receipts and payments is prepared on the cash basis of accounting. Under the cash basis of accounting, receipts and payments are only recorded when the respective amounts are either received in the bank account of the program or when amounts are paid during the year. 5.3.2 Accounting convention The statement of receipts and payments are prepared under the historical cost convention. 5.3.3 Statement of compliance The statement of receipts and payments has been prepared in accordance with the requirements of the Memorandum of Understanding signed between the Government of Mozambique and the Funding signatories. 53A4 Currencies The statement of receipts and payments are presented in Meticais (MT), unless indicated otherwise. The accounting records as well as the statement of receipts and payments are maintained in Meticais. Receipts and payments in other currencies are converted into Meticais at the prevailing official exchange rate on the date of the transaction and the year end balances in other currencies are converted at the prevailing exchange rate published by the Banco de Mocambique at the last day of the year. Exchange translation differences are recorded in the statement of receipts and payments. inihsty of Edu cation and HTum an.Developm en! Education Sector Supcport Fund - vAE Stteent ofreceipts and payments for the year ended 31 December 2018 Notes to the statement of receipts and payments (conta ) for the year ended 31 December 2018 53 unds received during the year These funds are transferred by the donors directly to the Forex Account, a US Dollar bank account maintained with the Banco de Mocambique with authorised signatories from the Ministry of Finance (MF). These amounts are registered in tLe books of the Program at the exchange rate prevailing on the date of receipt of fuinds in the Eanco de Mocambique. 55.6 Payments through MLNEDI/MF Pa terns through MINEDH / MF are the amounts transfered from the Porex Account to the Central Office of FASE in the Ministry of Education and provincial offices of FASE in the Provincial Directorates of Education (DPECs) through e-SISTAFE, the Goverment's integrated budget, treasury management and internal control system in accordance with the budgeted amounts. When transfers are made through e-SISTAFE, the movement of funds and balances are through the Conta lUnica do Tesouro (CUT) which is a central treasury account holding the finds of the Government of Mocambique in which each institution of the Government has a separate account. 5.7 FRxed Assets :4xed assets are recorded as expendituro in the year of purchase. 5.3. Expenses and Advances The expenses are recorded in the periodl of the payment on the presentation of the supporting documents. The amounts paid as advance are recorded as receivables. Wher these advances are reimbursed or justified with supporting docunentation they are recorded as payments in the period of receipt of the supporting documents. 53.9 Balances with districts The closing balances of District offices of Education- Youth and Technology (SDJET) include amounts for which supporting documents have not yet been presented to the DPECs. Mins/ry o0 EduiC on and idIumail De,elopnien/ Education Sector Suppor/ Fud - FASE S/wement o/receipts andypayment/r /he year eided 31 December 2018 Notes to the Statement of receipts and payments (cont.) fir the year ended 31 December2018 (Values cxpressed in USD) 5.4 Funds reccived during the year Italy Gerniany CIDA- Exchaninge Data \Vorld Bank Cooperation Porigal KFW 1Ieland Finalni1d UNICEF Canada Total USD rate Mtien' 05/04/18 750668 - - - - - 750 668 60.73 45 584. u 17/04/18 9737 858 - - - 9737 858 59.96 583 88 *:2 26/04/18 I 500 000 - - - 1 500 000 59,36 89 040 000 29105/18 500 000 500 000 59.52 29 760 000 30/05/18 - 6 6 18 840 6 618 840 59.A7 393 622 398 31105/18 - 6 886 057 - 6886057 60.53 4 6 81 3 053 15/06118 - 1 137 426 - - l 137426 59.91 68 143 185 09/07/18 8 052 780 - - 8052 780 58.67 472 456 603 20108/18 22 000 000 - - - 22 000 000 58.49 1 286 780 000 10/09/18 - - - 5 672 [08 5 672 108 60.84 345 09 fY!7 04/12/18 - - 279 016 ·· - 279 016 62.J2 17 332 0 04/12/18 - - - 6696 394 - - 6696 394 62.12 415 980 000 10/12/18 - - - - 3356457 3356457 60.97 2046 2 12/12/18 - - - 7078726 7 078 726 60.97 1.1 18/12/18 - - 2225225 - 2225225 62.16 13830 31/12/18 17 668 871 -- 17 668 871 59.48 1 05 % Total 59710176 1 137426 279016 15807677 7078726 9028565 500000 6618,840 100 160426 5 9900 1 ] M4inistry of Edutcation and Human Deveiopvme Education Sefto- Support Fund -FASE Statéement of receipts md payments for the year ended 31 December 2018 Notes to the statement of reeipts and payments (cont.) for the year ended 31 December 2018 (Vahues expressed in Meticazs) C1osing balance Balance in Forex Account (USD) (5.5 (a)) USD 25 307 926 Balance in CUT (USD) (5.5 (b)) USD 14 301 783 Total balance in USD 39 609709 Average exchange rate of Banco de Moçambique at balance 62.07 sheet date Balance converted to MT MT 2458574659 Balance in CUT (MT) MT 407 796 334 Total balance in MT 2 866 370 993 Book balance in MT (5.5 (c)) MT 2 800 221 393 Exchange gain in MT MT (66 149 600) 5.5 (a) The balance in the Forex Account represents the receipts of finds from the donors and subsequent transfers to the Central and Provincial offices of FASE and CUT. 5.5 (b) This balance represents transfers from the Forex Account. 5.5 (c) This balance is the actual closing balance calculated as follows: (opening balance + flnds received during the year - amount transfer to MINEDH Central and DPEC's). MInI' of Eduction n(di( luntit Developneni Education Seclor Suppori F 1d - FASE Slatemenl ofreceipls and payments he year ended 31 December 2018 Notes to the Statement of receipts and paylenIts (cont.) for Ilie year ended 31 December 2018 (Values expressed in Meticais) 5.6 Receipts and payments of the year Receipts and payments during the year are presented below: NiapItlo Maputo Cabo MJNED1 City Provincc Giza iniaibne Softala Manica Zaibiézia Tete Namnpula Ninssa Delgado Tot! Openiig Balance 1 January 2018 111 773 673 41822 289 90 734365 119896 617 19 000 236 1616-1 065 16820680 175 656 406 83 422 125 153 966 095 42 457 657 99 865 214 97! -4Ä3 Receipts Funds receivedt from Ministry of Finance 2250 636 919 71 994 932 180 837 761 194 466 263 245 790 699 280 180 384 170 044 710 301 403 272 207 575 612 310323 948 138 158 270 106 923 354 - 458 296 184 Paymtienits Salaries - 178 192 16 196724 9489332 4300500 - 200000 2 913 950 10317623 12275 540 - 7512 260 63 384 121 Olher pelsonnej costs 36 854 063 1 095 727 8 858 262 13 992 643 20272087 7434 870 1I 401 642 14 427 485 8 794 771 14 395 854 7 886 784 7 687 828 153 102 016 Goods and services (nole 5.7) 1 935751 881 42350789 76234488 92 148285 88610 146 68 883 668 73 431 209 211 038411 133 528 869 223 970 290 86 792 912 96 765 412 3 129506360 Famiily tmnsferences 239 800 - - - ·· - - - - - 239 800 Fixed assels (note 5.8) 235 293 107 64 415 3 8 1 14 158 410 166035238 134 554404 155 681 075 88 536 889 183 791 391 96 919 059 167282 849 61 281 526 84 641 698 1 552 591 464 Exchange difference (11 515421) - - - - - - - - - - (11 515421) Total 2 196 623 430 108 040 526 215 447884 281 665 498 247737 137 231 999 613 173 569 750 412 171 237 249 560 322 417 924 533 155 96 J 222 196 607 198 4 887308 340 Balance in Bank account (5.6.1) 160 102 141 - 4280 1 990 - 486 515 - 13 580 454 980 34 290 25 185 - 161 122 961 Balanecs witi SDEJT - 706 515 51 155042 22586792 14272458 56775861 13 178 200 56 776 55 1 36813815 43380430 18026 170 1 614 290 315286 154 Bnlance in CUT (NIT) 336 000 5070 150 4 964 920 10 108 600 2 781 340 7382460 117450 8088 310 4 168 680 2950790 6563 350 8 567 080 61 099 139 Advances 5349021 __ - - - - __ _-5490 Balance as at 31 December 2018 165 787 162 5776695 56 124 242 32697382 17053798 64 6-4 836 13295650 64 878 441 41 437 475 46 365 510 24 614 705 10 181 370 542 K7 ; 5.6.1 Incltided in the MT 160 102 141 MINEDH bank balanceas al 31 December2018, is an amount of MT 118 051 189 related to Leter of Credit. 13 Minisiy ofEducation aud HuM an Derelolmient Ediuadon Sector Support Fund - FASE Statement ofreceipts and payments fbr the year ended 31 December 2018 Notes to the Statement of receipts and payments (cont.) For the year ended 31 December 2018 (Vdues expressed in Meticais) 5.7 Payments for goods and services The amounts recorded under the line of goods and services are expenses paid under the scope of the implementation of the program and are mainly expenses related to the purchase of office material, school text books, consultancy services, transport, repairs and maintenance and are shown as follows. NI apu lo A Inputo Cabo MFC Centrail City Province Gaza Inhamibane Sofula lanica Zambhia Tete Nampula Ninsn Delgdo ToS:a Goods 1 190 915 557 27 693 177 49 224 052 32 878352 75 196 131 39 129 683 53397 029 153 827 505 56059 657 154 223 968 68.183 194 60 738 108 1 961 766 413 Services 744 836324 14 657 612 27010436 59269933 13 414015 29753 985 20034 180 57210 906 77 469 212 69746322 18309718 36027304 I 167 739 917 Total 1 935 751 881 42350 789 76 231 488 92 148 285 88 610 146 68883668 73431 209 211 038411 133 528 869 223 970 29t) 86792912 96 765 412 3 129 506 360 5.8 Payments for fixed assets (capital goods) Maputo Mapulo CIho MEC Central City ProN ice Gaza InaanMe Sofqla NI anion Znnmbbia Tele Nanitula Nias;t Delgado TotB Consilction 147 719 749 61427938 76 048 480 132 159 014 115 599255 1.10 267 055 80 936 306 158 271 465 $9 637 9.10 139 168222 53 184 349 60 640 978 1 255 Of0 i5! Equipments 87 573 358 2 987 880 38 109930 33 876 224 18955 149 15 401 070 7600583 25 519 926 7281 119 28 114 627 8097 177 14 395 978 287 913 Equipments - 12950 - - - - 01 742 9 617 0" Total 235293 107 64415818 114 158 110 166035238 1341554401 155 681075 88 536 889 183 791391 969191159 167282849 61281526 84 6-11698 I 552 591 .1I 14 KPr,G Aud.ores -o-suitrez, SA Tekfon: +258 (21) 355 20Z Ediñcio KPM,G Telefax: +258 (21 313 258 Rua 1233 NI 72 2 Cai