Project Name: Statistical Capacity Building Project Implementing Entity: National Bureau of Statistics PROJECT GRANT/CREDIT NUMBER: IDA 55370 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2018 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 CONTENTS PAGE 1. PROJECT INFORMATION AND OVERALL PERFORMANCE..............................................................i 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES....................................................... v 3. REPORT OF THE INDEPENDENT AUDITORS ON THE STATCAP PROJECT..................................vi 4. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE PERIOD ENDED 30TH JUNE 2018 ........11 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30TH JUNE 2018......................12 7. STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS..........................................14 8. NOTES TO THE FINANCIAL STATEM ENTS.....................................................................................15 9. PROGRESS ON FOLLOW UP OF AUDITOR RECOMMENDATIONS .................................................I Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30,, 2018 1. PROJECT INFORMATION AND OVERALL PERFORMANCE 1.1 Name and registered office Name: The project's office is in the National Bureau of Statistics, Ministries road, Juba, Objective: The key objective of the project is to strengthen the capacity of statistics producers in South Sudan to produce and disseminate official statistics. Address: The project headquarters offices are in Juba (city), Jubek State, South Sudan. The address of its registered office is: P.0 Box 137 Juba Contacts: The following are the project contacts E-mail: ssnbs@grnail.com Website: www.ssnbs.org 1.2 Project Information Project Start Date: The project start date is 13 February 2015 Project End Date: The project end date is 30 June 2020 Project Manager: The project Coordinator is Mr Joseph Atern Bul Project Sponsor. The project sponsor is the International Development Association (IDA) 1.3 Project Overview Line Ministry/State The project is under the supervision of the National Bureau of Statistics. Department of the project Project number P144139 Strategic goals of the The strategic goals of the project are as follows: project (i) Improve the quality and timeliness statistical information (ii) Making data accessible to users Achievement of The project management aims to achieve the goals through the following strategic goals means: 1.Legal Reforms and Institutional Development 2.Human Resource Development and Training 3.Information and Communication Technology and Statistical Infrastructure i Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 Development 4.Data Development and Dissemination 5.Project Management Current situation that The project was formed to intervene in the following areas: the project was 1.Legal Reforms and Institutional Development formed to intervene 2.Human Resource Development and Training 3.Information and Communication Technology and Statistical Infrastructure Development 4.Data Development and Dissemination Project duration The project started on 131, February 2015 and is expected to run until 30 June 2020 1.4 Bankers The following are the bankers for the current year: Stanbic Bank, West Yat branch, Juba. 1.5 Auditors The project is audited by the Auditor General, South Sudan National Audit Chamber 1.6 Roles and Responsibilities The following are the key staff working on the project: Names Title designation Key qualification Responsibilities Hon Isaiah Chol Chairperson, NBS MBA, Economics Accounting officer Joseph Atem Bul Project Coordinator BSc, Mathematics Coordination of project Aguet Elizabeth Assistant Coordinator BSc, Statistics Assisting in coordination David Manyuon Nak HR Specialist Master, HRM Human resource issues Johnstone Anyang HR Officer Post graduate dip, BA Assisting in HR issues George Mundrugo Procurement officer Bachelor, Public Adm. Procurement Charles Wani Project Accountant Dip,accounting&finance Accounting Jackson Karanja Finance Specialist MBA, CPA(K) Financial Management Jimmy Symon IT officer Dip, oftware eng. IT support 1.7 Funding summary The Project is for duration of 5years from 2015 to 2020 with an approved budget of US$ 9,000,000 which was equivalent to SSP 1,170,000,000 as at 30 June 2018. ii Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 Below is the funding summary: Source of funds Donor Commitment- Amount received as at Undrawn balance as at 30 June 2018 30 June 2018 Donor SSP Donor SSP Donor SSP currency currency currency (A) (A') (B) (B') (A)-(B) (A)-(B) (i) Loan International 9,000,000 1,245,388,500 3,647,173 5,352,827 740,705,465 Development 504,683,035 Association (ii) Counterpart funds Government of the - - . Republic of South Sudan Total 9,000,000 1,245,388,500 3,647,173 504,683,035 5,352,827 740,705,465 1.8 Summary of Overall Project Performance: Budget performance The project incurred total expenditure amounting to US$ 1,049,270 during the year compared to an annual budget of US$ 6,427,173 resulting in an adverse variance of 84% as shown under annex 1. Physicalprogress Physical progress based on outputs, outcomes and impacts achieved by the project since commencement include: 1. Statistics Bill drafted and now in the parliament for enactment 2. NBS Human Resource Reforms and Institutional Development are being implemented such as Scheme of service, salary structure, NBS organisation structure, performance management etc. 3. Statistics Regulations drafted. 4. Statistical Advocacy and Sensitization 5. Statistics Data Access and Dissemination Strategy prepared. 6. A handbook for draft compendium in place. 7. User Satisfaction Survey conducted 8. Statistical Infrastructure -Computers and Printers 9. Crisis Recovery Survey done 10. NBS library equipped with good reference books operational. 11. Establishment of Statistics units at some MDAs (Ministry of Energy & Dams, Water Resources and Irrigation, Ministry of Trade & Industry, Ministry of Livestock & iii Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30,2018 Fisheries and Ministry of Agriculture & Food Security) 12. Integrated Business survey data collection in progress. 13. Statistics curriculum for public universities developed and ready to be implemented. 14. Quality statistical report from the MDAs that accepted the graduates. 13, Training of the MDAs staff in basic statistics and NCT staff in project management Value fbr money. The project achieved value for money in its activities during the year Implementation challenges and recommended way frward, The following are some of the implementation challenges encountered during the year and the recommended way forward: 1. Lack of commitment to work fi-om the responsibility department and responsibility staff to support the implementation of the project activities due to lack of motivations and incentives. 2. Too much procurement safeguard and fiduciary measures obstructed smooth implementation of the activities, several No Objections (Activities implementation No Objection,.Designated Account Payments clearance, Cash forecast clearance, Withdrawal Application clearance), those clearances resulted into slow implementations of activities. 3. Lack of enactment of review Statistics Bill into Law to give way to the establishment of necessary institutional arrangement and effective NSS coordination. 4. Failure of most MDAs to implement the Council of Ministers Resolution No 5 3/2011 and Resolution No 28/2013 - directives for the establishment of statistics units by government MDAs. 5. Continuous political instability affects survey field work activities 6. Slowdown of Project implementation 1.9 Summary of Project Compliance: There were no significant cases of non-compliance with applicable laws and regulations, and essential external financing agreements/covenants. iv Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBTLITIES The Chairperson for the National Bureau of Statistics and the Project Coordinator for the Statistical Capacity Building Project are responsible for the preparation and presentation of the Project's financial statements, which give a true and fair view of the state of affairs of the Project for and as at the end of the financial year (period) ended on June 30, 2018. This responsibility includes: (i) maintaining adequate financial management arrangement and ensuring that these continue to be effective throughout the reporting period; (ii) maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Project; (iii) designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of the financial statement, and ensuring that they are free from materia misstatements, whether due to error or fraud; (iv) safeguarding the assets of the Project; (v) selecting and applying appropriate accounting policies; and (vi) making accounting estimates that are reasonable in the circumstances. The Chairperson for the National Bureau of Statistics and the Project Coordinator for Statistical Capacity Building Project accept responsibility for the Project's financial statements, which have been prepared on the Cash Basis Method of Financial Reporting, using appropriate accounting policies in accordance with International Public Sector Accounting Standards. The Chairperson for the National Bureau of Statistics and the Project Coordinator for Statistical Capacity Building Project are of the opinion that the Project's financial statements give a true and fair view of the state of Project's transactions during the financial year/period ended June 30, 2018, and of the Project's financial position as at that date. The Chairperson for the National Bureau of Statistics and the Project Coordinator for Statistical Capacity Building Project further confirm the completeness of the accounting records maintained for the Project, which have been relied upon in the preparation of the Project financial statements as well as the adequacy of the systems of internal financial control. The Chairperson for the National Bureau of Statistics and the Project Coordinator for Statistical Capacity Building Project confirm that the Project has complied fully with applicable Government Regulations and the terms of external financing covenants, and that Project funds received during the financial year/period under audit were used for the eligible purposes for which they were intended and were properly accounted for. Approval of the Project financial statements The Project financial statements were approved by the Chairperson for the National Bureau of Statistics and the Project Coordinator for Statistical Capacity Building Project on , 2018 and signed by them. Chairperson Project Coolidinator v Statistical Capacity Building Project Reports and Financial Statements For the financialyear ended June 30, 2018 3. REPORT OF THE INDEPENDENT AUDITORS ON THE STATISTICAL CAPACITY BUILDING PROJECT REPORT ON FINANCIAL STATEMENTS We have audited the accompanying financial statements of Statistical Capacity Building Project, set out on pages 1 I to 25 which comprise the statement of receipts and payments for the financial year/period ended June 30, 2018, and a summary of significant accounting policies and other explanatory notes. Responsibility for the Financial Statements The Chairperson for the National Bureau of Statistics and the Project Coordinator for Statistical Capacity Building Project are responsible for the preparation and fair presentation of these financial statements in accordance with International Public Sector Accounting Standards (IPSAS). This responsibility includes designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies, and making accounting estimates that are reasonable in the circumstances. Auditor's Responsibility Our responsibility is to express an independent opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depended on our professional judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we considered the internal controls relevant to the company's preparation and fair presentation of the financial statements in order to design audit procedures that were appropriate in the circumstances, but not for the purpose of expressing an opinion on the company's internal controls. An audit also includes evaluating the appropriateness of accounting polices used and the reasonableness of accounting estimates made by the management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion in our opinion the accompanying financial statements give a true and fair view of the state of financial affairs of the Statistical Capacity Building Project for the financial year/period ended June 30, 2018 in accordance with International Public Sector Accounting Standards (IPSA S). vi Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 REPORT ON PROJECT PERFORMANCE AND VALUE FOR MONEY ACHIEVEMENT Based on our audit, we report that nothing came to our attention to indicate substantial non- achievement of value for money objectives. However, we identified a few minor cases of non- achievement of value for money objectives, which have been included in our separate Management Letter to the Chairperson for the National Bureau of Statistics and the Project Coordinator. REPORT ON COMPLIANCE WITH APPLICABLE LAWS AND REGULATIONS Based on our audit, we report that nothing came to our attention to indicate substantial non- compliance with applicable laws and regulations, as well as essential external financing covenants. However, we identified a few minor cases of non-compliance, which have been included in our separate Management Letter to the Chairperson for the National Bureau of Statistics and the Project Coordinator. REPORT ON CONTRACTS WITH DEBARRED FIRMS Based on our audit, we report that nothing came to our attention to indicate that debarred firms, both by the government and external financiers, were awarded any contracts under the Project during the financial year/period under review. Auditor General, REPUBLIC OF SOUTH SUDAN Date vii Statistical Capacity Building Project Statement ofBudget Performance For the year ended June 30, 2018 4. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE PERIOD ENDED 30TH JUNE 2018 Note Cumulative 2018 2017 to-date US$ US$ US$ RECEIPTS Loan from external development partners 8.4 1,243,254 600,275 3,656,354 Total receipts 1,243,254 600,275 3,656,354 PAYMENTS BY COMPONENT Component A 8,6 73,109 68,704 302,406 Component B 8.7 204,712 185,092 572,565 Component C 8.8 51,442 109,723 366,004 Component D 8.9 449,078 168,532 618,068 Component E 8.10 270,929 400,682 1,551,748 TOTAL PAYMENTS 1,049,270 932,144 3,410,791 SURPLUS/DEFICIT FOR THE YEAR 193,984 (331,869) 245,563 The accounting policies and explanatory notes to these financial statements are an integral part of the financial statements. Chairperson Project Coordinator Date Date 11 Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30TH JUNE 2018 Note 2018 2017 US$ US$ FINANCIAL ASSETS Cash and Cash Equivalents Bank Balances 8.12A 240,873 41,311 Imprests and Advances 8.12D 4,102 9,680 TOTAL FINANCIAL ASSETS 244,975 50,991 REPRESENTED BY: Cash and cash equivalents b/fWd 8.12 50,991 383,449 Surplus/Deficit for the year 193,984 (332,458) NET FINANCIAL POSITION 244,975 50,991 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The financial statements were approved on 2018 and signed by: Chairperson Project Coordinator Date Date 12 Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 6. STATEMENT OF CASHFLOW FOR THE PERIOD 30T" JUNE 2018 2018 2017 Receipts for operating income Transfer from Government entities - Proceeds from domestic and foreign grants Miscellaneous receipts Payments for operating expenses Compensation of employees (164,434) (299,190) Purchase of goods and services (840,887) (503,303) Net cash flow from operating activities (1,005,321) (802,493) CASHFLOW FROM INVESTING ACTIVITIES Acquisition of Assets (43,499) (130,240) Net cash flows from Investing Activities (1,049,270) (932,733) CASHFLOW FROM BORROWING ACTIVITIES Proceeds from Foreign Borrowings 1,243,254 600,275 Net cash flow from financing activities 1,243,254 600,275 NET INCREASE IN CASH AND CASH (193,984) (332,458) EQUIVALENT Cash and cash equivalent at BEGINNING of the 50991 383,449 year Cash and cash equivalent at END of the year 244,975 50,991 The accounting policies and explanatory notes to these financial statements form an integral part of' the financial statements. The entity financial statements were approved on > 2018 and signed by: Chairperson Project Coordinator Date Date 13 Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 7. STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS Actual on Final Comparabi % of Receipts/Payments Item Original Budget Adjustments Budget e Basis Variance Variance A b c=a+b d e=d-c f=e/c % Receipts Proceeds from borrowings 6,427,173 6,427,173 1,243,254 -5,183,919 -81% Miscellaneous receipts Total Receipts 6,427,173 6,427,173 1,243,254 -5,183,919 -81% Payments as per categories Component A 177,906 177,906 73,109 -104,797 -59% Component B 459,376 459,376 204,712 -254,664 -55% Component C 658,188 658,188 51,466 -606,722 -92% Component D 4,511,010 4,511,010 449,078 -4,061,932 -90% Component E 620,693 620,693 270,905 -349,788 -56% Total Payments 6,427,173 6,427,173 1,049,270 -5,377,903 -84% Note: The significant budget utilisation/performance differences in the last column are explained in Annex I to these financial statements. Chairperson Project Coord nator - ~ ?t -_ Date Date 14 Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 8. NOTES TO THE FINANCIAL STATEMENTS The principal accounting policies adopted in the preparation of these financial statements are set out below: 8.1 Statement of compliance and basis of preparation The financial statements have been prepared in accordance with and comply with International Public Sector Accounting Standards (IPSAS) with particular emphasis on Cash Basis Financial Reporting under the Cash Basis of Accounting. The financial statements are presented in United States Dollars, which is the functional and reporting currency of the Project and all values are rounded to the nearest one Dollar. The accounting policies adopted have been consistently applied to all of the years presented. The financial statements have been prepared on the cash basis following the Government's standard chart of accounts. The cash basis of accounting recognises transactions and events only when cash is received or paid out by the Project. i. Recognition of revenue and expenses The Project recognises all revenues from the various sources when the event occurs and the related cash has actually been received by the Project. In addition, the Project recognises all expenses when the event occurs and the related cash has actually been paid out by the Project. ii. In-kind donations In-kind donations are contributions made to the Project in the form of actual goods and/or services rather than in money or cash terms. These donations may include vehicles, equipment or personnel services. Where the financial value of in-kind donations can be reliably determined, the Project includes such value in the statement of receipts and payments both as revenue and as an expense in equal and opposite amounts; otherwise, the donation is not recorded. iii. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call and highly liquid investments with an original maturity of three months or less, which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. Bank account balances include amounts held at the Central Bank of South Sudan and/or at various commercial banks at the end of the financial year/period. For the purposes of these financial statements, cash and cash equivalents also include short term cash imprests and advances to authorised public officers and/or institutions which had not been surrendered or accounted for at the end of the financial year/period. 15 Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 iv. Pending bills Pending bills consist of unpaid liabilities at the end of the financial year/period arising from contracted goods or services during the year/period or in past years/periods. As pending bills do not involve the payment of cash in the reporting period, they are simply disclosed as an Annex to the financial statements. When the pending bills are finally settled, such payments are included in the statement of receipts and payments in the year in which the payments are made. v. Budget The budget is developed on the same accounting basis (cash basis), the same accounts classification basis, and for the same period as the financial statements. The Project's budget was approved as required by Law and regulations issued by the Ministry of Finance and Economic Planning, as well as by the participating development partners, as detailed in the Government of South Sudan Budget Printed Estimates for the year. A high-level assessment of the Project's actual performance against the comparable budget for the financial year/period under review has been included in an annex to these financial statements. vi. Exchange rate differences The accounting records are maintained in United States Dollars, which is the main currency used for major payments under the Project. A smaller percentage of payments are however made in the South Sudanese Pound (SSP). Those transactions are converted into the United States Dollars using the exchange rates prevailing at the dates of the transactions. Any foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in the local currency are recognised in the statements of receipts and payments, vii. Comparative figures Where necessary comparative figures for the previous financial year/period have been amended or reconfigured to conform to the required changes in financial statement presentation. viii. Subsequent events There have been no events subsequent to the financial year/period end with a significant impact on the financial statements for the year ended June 30, 201 8. 16 Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 8.2 RECEIPTS FROM GOVERNMENT OF THE REPUBLIC OF SOUTH SUDAN There were no counterpart funding and other receipts from government. 8.3 PROCEEDS FROM DOMESTIC AND FOREIGN GRANTS During the 12 months to 30 June 2018 no grants from donors were received. 8.4 LOAN FROM EXTERNAL DEVELOPMENT PARTNERS During the 12 months to 30 June 2018 we received funding from development partners in form of loans negotiated by the Ministry of Finance and Planning as detailed in the table below: Name of Donor Date Amount Loans Loans Total amount received in loan received received currency in cash as direct a yment* us$ US$ Loans. Received from Bilateral Donors (Foreign Governments) Loans Received from Multilateral Donors (International Organizations) International Development 332,255 Association xxx 910,999 1,243,254 600,275 Total 910,999 332,225 1,243,254 600,275 8.5 MISCELLANEOUS RECEIPTS There were no miscellaneous receipts during the year 8.6 COMPONENT A - LEGAL REFORM 2018 2017 Cumulative AND INSTITUTIONAL to date DEVELOPMENT USS US$ US$ Review , Revision and Adoption of 5,227 22,763 27,990 Statistics Bill and Development of Regulations 17 Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 Human Resource and Institutional 4,017 7,325 137,821 Development and capacity Assessment Needs Improvement of Producer-Producer 1,712 3,100 8,211 Collaboration and Information Sharing Establishment of Accounting System 1,500 4,350 5,850 through Technical Assistance User Satisfaction Surveys 8,035 12,050 20,310 Statistics Advocacy and Sensitisation 41,464 1,038 72,992 Upgrading the NBS library 11,154 18,079 29,233 73,109 68,705 302,407 8.7 COMPONENT B - HUMAN 2018 2017 Cumulative RESOURCE DEVELOPMENT to date TRAINING US$ US$ US$ Staff Training Based on Approved Interim 188,189 142,761 513,528 Training Plan Development of Statistics Curriculum for 16,523 6,598 23, [21 the Public Universities in South Sudan Attachment for Graduate Students to NBS 0 35,733 35,916 and MDAs in South Sudan 204,712 185,092 572,565 COMPONENT C - ICT AND 8.8 STATISTICAL INFRASTRUCTURE DEVELOPMENT 2018 Cumulative US$ 2017 to date US$ US$ ICT Needs Assessment an ICT Strategy 0 25,200 43,210 ICT Statistical Software and Hardware 33,378 43,001 76,379 Procurement GIS Infrastructure 0 - 47,750 Development of Quality Assessment 18,064 7,262 25688 Framework including Developing a Compendium of Standards , Classifications and Definitions NBS Building: Detailed Structural Design 0 34,260 172,977 and Preparation of Tender Documents 51,442 109,723 366,004 18 Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 8.9 COMPONENT D - DATA 2018 2017 Cumulative DEVELOPMENT AND to date DISSEMINATION US$ UsS US$ Strengthening of National Accounts and 15,938 0 15,938 Economic Statistics Crisis Recovery Survey 67,936 182 68,118 Integrated Business Survey 84,658 276 84,934 168,532 458 168,990 COMPONENT E - PROJECT 2018 2017 Cumulative 8.10 MANAGEMENT to date 'USS US$ US$ Payment of Consultants 164,434 289,875 1,008,930 PROJECT Management - Operating Costs ( 84,979 101,032 400,918 Vehicle, Fuels , Maintenance, Insurance, workshops and Meetings , Staff travel, Stationery and communications Project Printing (NSDS Manuals and 0 0 7,253 Regular Reports) Project Audits 4,224 1,250 11,049 Finance Charges 17,293 7,936 35,420 Contingency 0 0 88,179 270,929 400,093 1,551,748 8.11 Transfers to other government entities During the 12 months to 30 June 2018, there were no transferred funds to reporting government entities. 8.12 CASH AND CASH EQUIVALENTS C/FWD 2018 2017 US$ Us$ Bank accounts (Note 12A) 240,873 41,311 Outstanding imprests and advances (Note 12D) 4,102 9,680 244,975 50,991 19 Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 2018 2017 Us$ US$ 8.12A Bank Accounts Foreign Currency Accounts Stanbic Bank A/c 0200000090513 240,855 40,635 Total Foreign Currency balances 240,855 40,635 Local Currency Accounts Stanbic Bank A/c 0200000073597 18 676 Total local currency balances 18 676 Total bank account balances 240,873 41,311 8.12B Cash in hand There was no cash in hand balance as aL June 30. 201 8. 8.12C Cash equivalents (short-term deposits) There were no cash equivalents as at June 30, 2018. 8.12D Outstanding Imprests and Advances Amount Taken Due Date of Anount Balance Name of Officer or Institution U$ Su-render Surrendered USS US $ 2018 John Pan Kuea 1,625 5-06-17 1,625 Michael Lopuke 1,625 5-06-17 1,625 Energy Sector Technical Assistance-PPA 500 SS Private Sector Development Project (2,160) Phillip Dau 546 7-12-15 196 350 Joseph Atem But 2,550 18-4-16 1,438 1,112 Charles Wani 2,530 18-4-16 1,480 1,050 Total 4,102 20 Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 8.13 PENDING BILLS (Annex 2A) 2018 2017 UsS US$ Supply of services 0 75,206 75,206 75,206 8.14 PENDING STAFF BILLS (Annex 2B) 2018 2017 US$ UsS Permanent employees - others 7,000 35,050 7,000 35,050 8.15 OTHER PENDING PAYABLES (Annex 2C) There were no other pending payables during the year 21 ！〕〕方 - --- - - ------............... - 7d to r~ 0 4z CD cn m r- u 2:, cn lo' U cd r M (D 4=4 -D ci 4 u ;.. - U a M w -t- bD 0 CD "o r- u U CL 0 .o- *5 cn en U C4 0 td 33 u- zi CA m > 0 v J~- tu -r- j- CD cb -0 t3 _r_ "0 _r_ uý C4 -------------- . ..... - - - ------- -ci q; 0 åå týn ti _r_ cd -c äm cn 41. 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C2,- 、〕斗、一 Sialistical Capacity Building Projeci Reports and Financial Statements For thefinancial year ended June 30, 2018 ANNEX 1 - VARIANCE EXPLANATIONS - COMPARATIVE BUDGET AND ACTUAL AMOUNTS % of Final Actual on Budget Utilisation Budget Comparab Utilisation Variance to Comments on Variance le Basis Variance Final Budget a B G--a-b d=c/a % External finaiwing 6A27,173 1 243,254 5,183,919 81% Total receipts 6,427,173 1,243,254 5,183,919 81% AiA DURING THE YEARMERIOD Component A 177,906 73,109 104,797 59% Variance mostly due to savings in Library budget and some advocacy meetings not taking place Component B 459,376 204 712 25064 55% Variance mostly due to savings in Staff trainings and the attachment of Graduate students not taking place Variance mostly due to fewer ICT hardware bought, Component C 658,188 51,466 606 722 92% saving in NBS building budget and the update of master sample frame not taking place Component D 4,511,010 449,078 4,061,932 90% Variance mostly due to the surveys not taking place or starting late Component E 620,693 270,905 349,788 56% Variance mostly due to savings in operation costs and I I I non-printing of the NSDS manual Total pay"ents 6,427,173 1 1,049,270 5,378,652 84-/1 14 Statistical Capacity Building Project Reports and Financial Statements For the financial year ended June 30, 2018 Explanation for significant variances As explained in the Annex, variances were mainly due to some planned activities not taking place and savings in those which took place. ANNEX 2A - ANALYSIS OF PENDING BILLS rOriginal Date Amount Outstanding Outstanding Supplier of Goods or Services A t Paid To- Balance Balance Comments Date 2018 2017 A B c d=a-c 1.ASTEC 25,200 24-6-16 25,200 Sub-Total 25,200 : - 25,200 Grand Total 25200 25,200 ANNEX 2B - ANALYSIS OF PENDING STAFF BILLS Job Original Date Payable Amount Outstanding Outstanding Name of Staff Paid To- Balance Balance Comments G roup Amount Contracted Dt 08 1 21 ________Date 2018 2017 A B C d=a-c 1. Elizabeth Aguet Deng 2,000 26-2-16 2,000 2,000 12-JUL 18 2. David Manyuon 5,000 15-9-16 5,000 5,000 12-JUL-18 3. 14. Sub-Total 7,000 7,000 Grand Total : - 7,000 7,000 15