THE WORLD BANK | WORLDBANKGROUP [Date: (< C( e Hl. L. Alanine Ousmane Mey Minister of Economy, Planning and Regional Development NM i nistry of Economy, Planning and Regional Development Immeuble AMACAM Yaounde Republic of Cameroon Re: IDA Credit: 6793-CM and TF TF0B4072 (Additional Financing for the Education Reform Support Project) Additional 1nstructions: Disbursement and Financial information Letter. Excellency: 1 refer to the Financing Agreement between Republic of Caneroon (the "Recipient") and the International Development Association (the "Association"), and to the Grant Agreement between Republic of Caneroon (the "Recipient") and the International Development Association (the "Association") acting as administrator of the Global Partnership for Education Fund, for the above-referenced Project. The General Conditions and Standard Conditions, as deined in the Financing Agreernent and Grant Agreement, provide that the Recipient may from time to time request withdrawals of Credit and Grant amounts from the Credit and Grant Accounts in accordance witi the Disbursernent and Financial Inffoirmation Letter, and such additional instruetions as the Association may specify from time to time by notice to the Recipient. The General Conditions and Standard Conditions also provide that the Disbursement and Financial Information Letter may set otit Project speciic financial reporting requirements. This letter constitutes such Disbursement and Financial Information Letter ("DF'IL"), and may be revised from time to time. 1. Disbursenient Arrangements, Withdrawal of Credit and Grant Funds, and Reporting of Uses of Credit and Grant Funds. The Disbursemen Guideline.s fin- Investment Projecl Financing, dated February 2017, ("Disbursement Guidelines") are avai lable in the Association's public website at https:/vww.worldbank.org and its secure website "Client Connection" at https://clientconnection.worldbank.org. The Disbursement Guidelines are an integral part of the DFIL, and the manner in which the provisions in the guidelines apply to the Credit and the Grant is specitied below. f) Dishursement Arrangements . General Provisions (Schedule 1). The table in Schedule 1 sets out the disbursement nethods which may be used by the Recipient, and conditions, information on registration of authorized signatures, processing of withdrawal applications (ineluding minimum value of applications and processing of advances), instructions on supporting documentation, and frequency ofreporting on the Designated Account. (ii) Electronic Delivery. Section 1. 01 (c) of the General Conditions and Section 7.01 (e) of the Standard Conditions. THE WORLD BANK 1.2 -,'WORLD BANKGROUP The Recipient will deliver Withdrawal Applications (with supporting documents) electronically tlirough the Association's web-based portal "Clicnt Connection" at https:/clientconnection worldbank.ora. Tls option will be effected after the officials designated in writing by tc Recipient who are authorized to sign and deliver Withdrawal Applieations have registered as users of "Client Connection". The designated officials will deliver Applications electronically by completing the Forni 2380, which is accessible through "Client Connection". By signing the Authorized Signatory Letter, the Recipient confirms that it is aUthorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting doctiments to the Association by electronic means. The Recipient may exercise the option of lireparing and delivering Wi thdriawal Applications in paper form on exceptional cases (ineltiding those where the Borrower encounters legal limitations), and which were previously agreed with the Association. By designating officials to use SIDC and by choosing to deliver te Applications eleetronically, the Recipient conFinms through the authorized signatory letter its agreement to: (a) abide by the Terms and Conditions of Use of Secure Identification Credentials in connection with Use of Electronic Means to Process Applications and Supporting Documentation, available in the Association's public website at https:;xvorldbank.ore and "Cliient Connection": and (b) to cause such official to abide by those terms and conditions. Il. Financial Reports and Audits. (i) Financial Reports. The Recipienm must prepare and furnish to the Association not later than forty-five (45) days after te end ofeach calendar semester, interim unaudited financial reports ("IUR") for the Project covering the semester. (ii) Audits. Each audit of the Financial Statements must cover the period of one fiscal year of the Recipient, cominencin g with the fiscal year in which the first withdrawal was made. The audited Financial Statements for each such period mast be flriiished to the Association not later than six (6) months after te end of such period. ii. Other Information. For additional information on (isbtursement arrangenients, please refer to the Loan landbook available on the Association's website (http://www,worldbank.org/) and ~Client Connection". The Association recommends that you register as a user of "Client Connection". Froi this website you will be able to prepare and deliver Applications, monitor the near real-time status of the Credit and the Grant, and retrieve related policy, tinancial, and proeurenient information. For more information about the website and registration aian genments, or if ou have any queries in relation to the above, please contact the Association by email at AskLoa@t.WorldBank.org using the above reference. Yours sincerely, Abdoulaye Seck Country Director C'ameroon Africa Region 1ttachments 1. Statement of Expenditure (SOE) THE WORLD BANK (L7 1, - lWORLDBANKGROUP 2. Customized Statement o[' kxpcnditurcs (SoE) for Pcrfornance Grants under Caitegory 2 of Section Il.A of the Financing Agreement 3. Reporting Format for EEPs and DLis Disbursemcnt Report Schedule 1 : Disbursement Provisions Basic Information Country Republic of Cameroon Closing Date Section 11LA3.5. of Schedule 2 to the Recipient Republic of Caneroon Financing Agreement. Credit Section 11I.B.5. of Schedule 2 to the Number T79B4CM Grant Aureenent. TF Number Name of the Project Additional Financing for the Disbursement Vour months after the closing date. Education Reform Support Project Deadline Date 5'uhvsection 3. ~ Disbursemuent Methods and Supporting Documentation Disbursenent Methods Methods Supporting Doumenitation Section 2 (**) Subsectons 4.3 and 4.4 (**) Direct Payment Yes Copy of records Reimbursement Yes a For requests for Reim-burisement under Category 1 (Eligible Expendiure Programs) of Section Il .A of Schedule 2 of the Finaneing/Grant Agreement - See Additional information section below 0 Custonized SOE fbo- Performance Grants under Category 2 of Section Ill.A of Schedule of the Financine/Grant Agreeient in the format provided in Attachment 2 of the 1)11L o Statement of Expenditure (SOE) in the format provided in Attachment 1 of the DFIL for all other Eligible Expenditurcs Advance (into a )esignated Yes- except for o Customized SOE for Performance Grants under Category 2 of Section Ill.A of Schedule Account) category 1 of the Fimancing/Grant Agreenent in the format provided1 in i\ttachment of the DF11L o Stalement of Expenditure (SOE) in the format provided in Attachnient 1 of the DFIL for all other Eli,ible Expenditures Special Conmmitnents Yes Copy of Letter of Credit Designated Account (Sections 5 and 6 * 1 DA pooled for AF Funds (IDA and (PE) for categories 2, 3 . Fixed and 4 only lilkg Finaiiciai Jnstiution - Banque Atlantique Cameroun Currency XAF NaIme Ci,-lei Frequency ofReporting Monthly Amount 2.5 billion Subsection 6.3 (**) Minimum Value of Applications (subscetion 3.5) The minimum value of appfeations for Reinbursement, Direct Payment and Special Commitment is equivalent to 20% of ihe DA Ceiling Atthorized Signatures (Subsection 3. ind 3,2 **) The form for Authorized Signatories Letter is provided in AUadunent 1 of dús let er Withdrawal and Documentation A ,lications (Subsection 3J3 and 3.4 ** Authorized Signatures (subsection 3.1 and 3.2) .Authorized Signatures: Applications for this Financiig will be signed by the official(s) authorized to sign Appfications as indicated in your letter ofJuly 14. 2017 signed by LE. Louis Paul Motaze, Applications (subsections 3.3 - 3.4). All Witlidra wal Applications and their supporting documentation will be electironicallv sent via the Association's system Client Connection. Additional Information 1. For disbursements under DLI linked categorv 1 (Fligible Expenditure Programs), the following is required: o Please refer to ilie withdrawal Condition(s) in the Financinu Agreenent and Grant Agecrement (FA and CA). Section Il .B. pertaining to DLRs and ElPs o Confirmation notice by the Association that (i) one or morc DL(s) (as referred to in FA and GA Annex) have been achieved and verified according to the verification protocol set in the Project Implementation Manual (PIMI) and (ii) indicating amounts pertaining to such DI-1(s). 0 For inancing eligible expenditures under this category, the Recipient has fLriished evidence satisfactory to the Bank that (i) EEP payments have been made and verilled in accordance with provisions of tlie FA and GA Section II. sueh as delined in the PlM and that (ii) the relevant D1,1(s) has/have been achieved and vertfied in accordance with the verifcation protocol set in in ilie IM. o For documentation of such eligible expenditures: the Lesser of (i) EFP payments reported in the EEP reports(as verified such as delined in the PIM) or (ii) the amounts confirmed by the Association pertaining to DLIs which have been achieved and verified in accordance with the verification protocol set iii PIM and docuniented in the DLIs Disbursenient Report format (on cumulative basis). o Dully completed lEPs and DIIs Disborsemnenit eports in the formats specified in Attachments 3 of the DFIL o Reimburseient is the only disbursement method available for disbursenient ofeligible expenditure for aclieved D11Is 2. Disburseients under Category 5 of Section IlI.A of Scliedules 2 of the FA (Emergency Expenditures under Part 4 of the Project) will be subIectC to the conditions precedent to accessing the CERC funds, namely that the Recipient has provided, and the Bank has accepted, evidence of tlie oceurrence of an eligible eisis or emergency and the Recipient has prepared and adopted/adhered to the CFRC Operations Manual. Disbursements under this component will follow procedures deseibed in the CERC Mannal including supporting documentation; provided that this disbursement letter will first need to be aiended and reinstated at a lter data to reflect those speCIfic arrangernents. In order to provide necessary liquidity for fast response, the ceiling of the Advancc under ilie CERC could be up to 100 % of the anmount allocated to the CERC category and a new DA wi1l be opened for CERC related expenditures Other None * * .Secteions and subsection ro the "ijbrsemnt Guidelines for /nvestment Project /inancing ", dated Frua>y 2017. Attachment 1 - Staternent of Expenditures SOE Model Tenplate (inel. listing of prior review payients) IDA - International Development Association Statenient of Expenditures Fintitx¯ier Paiment made duting lic to ¯Ln/iCe di/Giant peiod ['om Ap ation # The foýllowing,ý cepedituries, have becen ineurred dluring the retrogetive Ye oCa,tegoriy Å, linancing period (please tick) The bilowing expenditres have been incurred belore ilie cosing date Yes Nopage of Ihe ln/credi/grait (please tick) ONILY for- thie i Designated -Account 2 3 1 4 6 7 8 9 10 11 1 13 14 e Suppli Brief 'rior Cotr Contra [tvoi ate Total % [iti [xchi Date of Atmouno i er's iescrip Review act Y c! ce f Am11Ouin1 Finati ble nge Withdr I (1Name [loo of (Cotr Cnrren Num Paym tf ccd Ano Rate awal Witltdr Ilih . et'?) ilenl ey and her. enit INvoic!e from11 unl fromn1 awni Ex pndI Cono Atomtiu CoVI* the the from ittre j YES or elinn i d y Bak (C De )si ign the VO) /or Applic 91 ated Design IPrior (Orii ation I Accoun iated REwl 'r a Aitoill CourE u .mEJ!d tNet of t vis) mefi)reën12 1E//2) Supporting doctumients for this SOL are retailed at (insett oston) A5 Sep arte form shod b11( e sused for eachI category'. Attachment 2 The World Bank APPLICATION FOR WITHDRAWAL STATEMENT OF EXPENDITURES - CUSTOMIZED (SOE)' PERFORMANCE Category GRANTS No. 1 2 3 4 5 6 7 8 9 10 Total amount 0 - Perform Paym Amou ance a0 ent nt Performance Brief Grant e < reque Paida Grant Descriptio payment eu P o Name and so z st From - of Agreement n of request Eig Deg S Address of NAtea Pd a Eligi Desig A Beneficiary No. & Date Perfoblan e covered ble nated 0 (or other ce Grant by f I..for Accou ref.) Activities 0 applicati F CL4 Finan nt (if aon (net oncing any) of retentio n) TOTALS Supporting documents for this Customized SOE retained at:(insert location) Attacliments 3 FEPs and D11 Disbursement Cameroon: Additioiial Financing for the Education Reform Support Project (P172885) Annex 1 Information for D1.1 disbursement Pavments made Against DI[ For the period fi-om to Payment for ihe current period Cumulitive Payients to date Amount Cmlativ DLR Total Date of Paid e amount Caitego adSb amnount Amount .' No Amnount Amount Amnounit Vadfo rv dLR allocated claimed . validate elaimed validate DLsDRObjection Project Poet Numibe D e ..sit to the DLR tor thle ttion d by the aroouct for the d by Ilie Projee Descrnplj to IVA accounlt Account r and/or Sub period repor Bank (Reibu period Bank (Reimburs rsement) eient) D~I J 1: 1 niproved dIistibtiiion teillchers recruited by the stic in puhlic pråimry schoolis 1D1.1 2: Ilcreased capaciiies of teachers in ile effective ald eficinm use of new% ciirriculum in pIr- iprlilary and 1riiiiiay schools D11 3: Icireased avaiIabiLity of eial Iextbooks in puli DLI 4: Pre-primary enrit.iiotmet ini commulnity re-school centersi in ruai tre:; DL 5: Establishmcnt cfastandardized studint learning a;Ietssisielt system foi primary anid secodari! y education md iieaised shaie of leaitiies achieving ttinin>mmill ___o c ! vin re (1m LI 6: Integrated education imainigeniti inftormitiion yste iinetiona) and i D11I 7: imp1iived learnllit env ironm iienti alid quaiy of ducattion [or chirren schools sVit!> refugees DU 71): Improved lering enroi n memilili and quality of edicationil for cliiire: in IIOsI-communiityi schools wilh intormally disflacedci persons ________ ______IDPs" _____________ _______1_____________ __________ ________ _______________ _____________ Cameroon: Additional Financing for the Education Reform Support Project (P172885) Table of Eligible Expenditures Program (EEP) For the period fromto Amounts expressed in XAF Current Period Cumulative CODE EXPENDITURES Budgeted Amunt aid Variance Budgeted Actual mount VrianCe Triii , intrnslip, seiinar costs (Frais d fIrIi,i0T], Sta S Ut iig lisation d senitinaires) 6187 0.00 0.00 G(ross s:lary Of Civil srvtLs (Salaire brut dII peiso11miol sUs statt g161i6al de I 1ionctiol I'lbliqICu ) 6210 Comtpenlsation linked to th1 Sttui (111n1demnitis lids au statUt 62 17 B1ef1si kinld ( Avantagesen, n1 atUro lids I A fonetion t 1 JJ; JL d ) ITJCWot 1)I [ li,e ci l' 62 O SupporiitO tInew posiS (Prise oivi chag tOcs nOLIVC:INs posttes S1 crc } 621 0.00 1_00 ..xx0.00 _______ _____ _0(00 MINEDUB 0.00 0.00 00 0.00 0.00 0.00 Training, internship, seminar costs (Frois 6187 deformation, stages Pt organisation de 2 riotaires) L.1M__________ .( Gross salary of civil servants (Soloire 6210 brut du personnel sous statut gdndral de la Fonction Pubfique) Compensation linked to 6217 the status (9ndemnnitds ides ou statut gineral) Benefits in kind (Avonlages en nature 2 ies a tofonction) 0.00 0 00 6219 Support to new posts (Prise en charge des nouveaux pastes a creer) 0.00 (1.0) MINESEC 0.00 0.00 0.00 0.00 0.00 0.00 Totals 0.00 0.00 0.00 0.001 0.00 0.00 FOR OFFICIAL USE ONLY Prepared by: Ines Etty, Finance Officer Cleared with and cc: Escarlata Baza Nunez, Shingira Samantha Masanzu, Legal Counsels Harisoa Danielle Rasolonjatovo Andriamihamina, Vincent Perrot, Task Team Leaders Cc: Celestin Adjalou Niamien, Financial Management Specialist