CGAD/GEN.ADM/21/37 M. 96 Accra 23 August 21 THE CHIEF DIRECTOR MINISTRY OF ENVIRONMENT, SCIENCE TECHNOLOGY & INNOVATION ACCRA INDEPENDENT AUDITORS REPORT ON THE FINANCIAL STATEMENTS OF SUSTAINABLE LAND & WATER MANAGEMEN PROJECT FOR THE PERIOD JANUARY TO JULY 2021 GEF GRANT NUMBERS TF97579, TF17090 AND TFA2276 We have audited the financial statements of the Sustainable Land and Water Management Project (SLWMP) funded by the International Development Association (IDA). The Project was implemented by the Ministry of Environment, Science, Technology and Innovation. The financial statements comprise: a. Consolidated Balance Sheet as at 31 July 2021 b. Consolidated Operating Statement for the six months period ended 31 July 2021 c. Notes to the Financial Statements Opinion In our opinion, the Financial Statements present fairly, in all material respects, the financial position of SLWMP as at 31 July 2021 and of financial performance on its operations for the period then ended in accordance with the provisions of the Grant Financing Agreement between the Government of Ghana and the IDA and the accounting policies set out in Note 1 of the Project financial statements. Basis of Opinion We believe that we have obtained sufficient and appropriate audit evidence to provide a basis for our audit opinion. Management's responsibility for the financial statements The financial statements are the responsibility of the Management of the SLWMP under the Ministry of Environment, Science Technology and Innovation (MESTI). The Management of SLWMP is responsible for the preparation and fair presentation of these financial statements in accordance with generally accepted accounting practices, the GEF Grant referenced TF97579, TF17090 and TFA2276 as well as such internal control as management determined is necessary to enable the preparation of the financial statements that are free from material misstatements whether due to fraud or error. This responsibility includes designing, maintaining adequate financial management arrangements and ensuring that these continue to be effective throughout the reporting period, maintaining proper accounting records, which disclose reasonable accuracy at any time of the financial position of the Project; designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of the financial statements and ensuring that they are free from material misstatements, whether due to fraud or error; safeguard the assets of the Project; 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 of Supreme Auditing Institutions (ISSAls) and the guidelines in the Grant Financing Agreement. Those standards require that we comply with the ethical requirements, plan and perform the audit to obtain reasonable assurance on whether the financial statements are free from material misstatement caused by fraud, other irregularity or error. An audit includes performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risk of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal controls relevant to the entity's preparation and fair presentation of the Project's financial statements in order to design audit procedures that are appropriate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by Management, as well as evaluating the overall presentation of the financial statements. Report on compliance In addition, Management has complied in all material respects, with the covenants of the Financing Agreement (GEF Grant referenced TF97579, TF17090 and TFA2276) and the applicable Government Regulations, and that the funds received during the period under audit were used for the eligible purposes for which they were intended and were properly accounted for as at 31 July 2021. Restriction of use This report is intended solely for use by the Management of the Project, the IDA, Government of Ghana (GoG) and should not be used for any other purpose. BENJAMIN .CODJOE DEPUTY AUDITOR-GENERAL/CGAD for: Ag. AUDITOR-GENERAL MINISTRY OF ENVIRONMENT, SCIENCE, TECHNOLOGY, AND INNOVATION (MESTI) SUSTAINABLE LAND AND WATER MANAGEMENT PROJECT (SWLMP) 2021 ANNUAL ACCOUNTS TABLE OF CONTENTS Consolidated Balance Sheet 1 Consolidated Operating Statement 2 Note to Account 3-27 CONSOLIDATED (ADDITIONAL FINANCING 1 AND ADDITIONAL FINANCING 2) BALANCE SHEET AS AT 31ST JULY, 2021 (ALL AMOUNTS ARE IN USD UNLESS OTHERWISE STATED) Notes 2021 2020 (7 Months period) (12 Months period) Accumulated Project Expenditure 2 29,512,190.75 28,593,889.06 (Non-Current Asset) CURRENT ASSETS Cash and Cash Equivalents 3 1,465.74 9199737.98 29,513,656.49 29,513,627.04 REPRESENTED BY: GEF/IDA FUND-GRANT 4 29,508,559.45 29,508,559.45 OTHER CONTRIBUTIONS 5 5,097.04 5,067.59 29,513,656.49 29,513,627.04 CYNTHIA ASARE BEDIAKO SIRAJ TANKO CHIEF DIRECTOR CHIEF ACCOUNTANT 1 CONSOLIDATED OPERATING STATEMENT ON SUSTAINABLE LAND WATER MANAGEMENT PROJECT ( ADDITIONAL FINANCING 1 AND ADDITIONAL FiNANCING 2) FOR THE PERIOD 1ST JANUARY TO 31sT JULY, 2021 (All amounts are stated in US Dollars) RECEIPTS NOTES 2021 2020 (7 Months period) (12 Months period) GRANT RECEIVED 6 0.00 2,155,586.69 OTHER INCOME 29.45 499.34 29.45 2,156,086.03 PAYMENTS Category 1 7 0.00 0.00 Category 2 8 660,511.30 1,032,467.52 Category 3 9 109,476.41 1,044,513.98 Category 4 10 13.99 135,432.95 918,301.70 2,212,414.45 NET RECEIPTS -918,272.25 -56,328.42 2 NOTES TO THE ACCOUNTS NOTE 1. ACCOUNTING POLICIES The following are the significant accounting policies adopted by the Project Management in the preparation of the financial statements. a. Basis of Accounting The financial statements have been prepared on the historical cost convention and no procedures have been adopted to reflect either the impact of specific price changes or changes in the general level of inflation. b. Foreign currency Transactions Transactions in foreign currencies (other than United States Dollars) are converted at an average exchange rate for all expenditure items during the year. Current assets denominated in foreign currencies are translated at the rate ruling at the balance sheet date and fixed assets are translated at the rate of exchange ruling at the time of acquisition. Gains or losses arising on foreign currency transactions are credited to or charged against project cost summary in the period in which they arise. Expenditures or Goods, Consultants Services, Training and Operating Costs incurred locally are denominted mainly in local currency (Ghana Cedis) and have been translated using an average rate of GHC5.72 to USD1.00 for Additional Financing 1 and Additional Financing 2 for 2021 transactions at t,e closing rate of GHC5.78 to USD1.00. c. Income lrcome comprises i. Grants which represent cash remittances from Donors ii. Exchange Gains. iii. Interest d. Expenditure Expenditure is recognized on cash basis. e. Capital Expenditure Capital expenditure is expensed on acquisition. No depreciation is charged. 3 NOTE 2. ACCUMULATED PROJECT EXPENDITURE This represents total expenditure incurred from both Additioial financing l and Additional financing 2 by the various Categories for the year under review. Category Cumulative to 31st July. 2021 Cumulative to 31st Dec. 2020 (7 Months period) (12 Months period) 1 875,250.72 875,250.72 2 15,843,513.67 15,183,002.38 3 10,527,345.18 10,417,868.76 4 2,266,081.18 2,117,767.20 29,512,190.75 28,593,889.06 NOTE 3. CASH AND CASH EQUIVALENTS These represent project funds held by Project Coordinating Unit (PCU) and other Implementing Agencies (both Additional Financing 1 and Additional Financing 2) and the Refund receivable. The details are as follows: 2021 2020 (7 Months period) (12 Months period) USD USD GEF ACCOUNT: 1. Dollar 645.98 530,258.96 II. Oper3ting account 0.00 0.00 Ill. EPA 568.06 252,385.00 IV. DCS, MOFA 16.74 27,032.40 V. Wildlife 141.56 51,757.52 VI. FSD 93.40 58,304.10 1,465.7 91 7.98 4 NOTE 4. GEF/IDA FUND 2021 2020 (7 Months period) (12 Months period) USD USD Balance as at 1sl January 29,508,559.45 27,352,972.76 Disbursement during the year 0.00 2,155,586.69 Amount Refunded GEF (0.00 (0.00) Balance as at 31st December, 2019 29,508.559.45 29,508,559.45 NOTE 5. OTHER CONTRIBUTIONS 2021 2020 (7 Months period) (12 Months period) USD USD Balance b/d 5,067.59 4,568.25 Addition during the year 29.45 499.34 -5,097.04 5,067.59 NOTE 6. RECEIPTS The amount of USD 2,155,586.69 represent funds received into the Sustainable Land and Water Management Project Accounts for both Additional Financing 1 and Additional Financing 2 at the National Investment bank. Grant NO.TF 97579 Account Number 4001122055801 USD Grant No. TF 17090 Account Number 4112052121101 USD Grant No. TF A2276 Account Number 5112052121101 USD 0.00 USD 0.00 NOTE 7. CATEGORY 1- SADA 2021 2020 (7 Months period) (12 Months period) USD USD Training & conference 0.00 0.00 Travelling Cost 0 00 0.00 Operating cost 0.00 0.00 5 0.00 0.00 NOTE 8. CATEGORY 2 - EPA, MOFA & WILDLIFE 2021 2020 (7 Months period) (12 Months period) USD USD Training & Conference 91,859.53 83,134.09 Consultancy 29,438.34 0.00 Soil Carbon/Water Quality 25,846.15 36,802.37 Field Trips 89,013.11 282,084.61 Office Expenses 18,494.29 100,522.16 Bank Charges 329.62 2,203.37 Running cost of Vehicles 33,130.48 23,307.27 Motor Bikes 47,814.67 00.00 Fire Control & prevention 0.00 60,488.39 Watershed planning Exercise 11,369.95 14,382.13 impact Evaluation 0.00 61,540.32 Community Range Lands 0.00 18,072.50 Demonstration and Extension support 0.00 24,529.29 Sne abutter Mill/Shea butter Center 49,379.13 0.00 Support Mission 8,829.55 0.00 Wildlife Regional office, Bolga 23,92133 79,612.50 Wildlife Gbele office 10,139.86 70,982.14 Technical Coordinating office 0.00 56,250.00 MOFA Districts offices 6,730.77 26,339.29 Stickers/Sign Post 3,107.70 4,926.55 Green Firebreak 26,154.81 87,230.54 Committee/Review Meeting 8,829.55 0.00 Bee Keeping 20,979.02 0.00 Construction of Dugout 18,680.98 0.00 Drying Platform 40,720.94 0.00 Gari Process center and Equipment 54,647.55 0.00 Sheanut Processing Center 12,191.03 0.00 Construction/ Rehabilitation of Borehole 28,902.94 0.00 660,511.30 1,032,467.52 6 NOTE 9. CATEGORY 3- SUB PROJECTS 2021 2020 (7 Months period) (12 Months period) USD USD Sub-Projects 109,476.41 11044,513.98 NOTE 10. CATEGORY 4- PROJECT COORDINATING UNIT 2021 2020 (7 Months period) (12 Months period) USD USD Contract Staff 3,933.47 18,789.12 Office Expenses 4,651.86 28,129.08 Bank Charges 269.24 548.40 Exchange Difference (Gain) -3,039.07 6,110.44 Running of vehicles cost 2,650.18 4,064,86 Field Trips 102,324.80 60,185.90 Audit Expenses 18,475.02 17,605.15 Consultancy 19,048.49 0.00 14831.99 135432.95 7 SPECIAL ACCOUNT RECONCILIATION STATEMENT AS AT 31ST JULY, 2021 Balance as at 1st January: NIB Dollar Account 530,258.96 NIB Cedi Account 0.00 Ecobank - EPA Account 252,385.00 Ecobank- MOFA Account 27,032.40 Ghana Commercial Bank - Wildlife 51,757.52 GCB -FSD 58,304.10 Interest Income 29.45 Reimbursement through Special Account 0.00 919,767.43 Balance as at 31st July: NIB Special Account 645.98 NIB Cedi - Account 0.00 ECOBANK - EPA 568.06 ECOBANK- MOFA Account 16.74 GCB -Wildlife 141.56 GCB- FSD 93.40 Amount of eligible expenditure 918,301-69 919,767.43 8 CURRENT GRANT BALANCE SHEET AS AT 31T JULY, 2021 (ALL AMOUNTS ARE IN USD UNLESS OTHERWISE STATED) Notes 2021 2020 (7 Months period) (12 Months period) Accumulated Project Expenditure 2 7,989,966.50 7,989,966.50 CURRENT ASSETS Cash and Cash Equivalent 3 0.00 0.00 7,989,966.50 7,989,966.50 REPRESENTED BY: GEF/IDA FUND-GRANT 4 7,989,966.50 7,989,966.50 OTHER CONTRIBUTIONS 5 0 .00 0.00 7,989,956.50 7,989,966.50 9 OPERATING STATEMENT FOR THE PERIOD (1sT JANUUARY TO 31sT JULY, 2021 (All amounts are stated in US Dollars) NOTES 2021 2020 RECEIPTS (7 Months period) (12 Months period) Grant Received 6 00.00 00.00 Interest Earned 00.00 00.00 00.00 00.00 PAYMENTS Category 1 7 0.00 00.00 Category 2 8 0.00 00.00 Category 3 9 0.00 00.00 Category 4 10 0.00 00.00 0.00 00.00 NET RECEIPTS 11 0.00 00.00 10 NOTES 2. ACCUMULATED PROJECT EXPENDITURE Category Cumulative to 31st Jul. 2021 Cumulative to 31st Dec. 2020 (7 Months period) (12 Months period) 1 875,250.72 875,250.72 2 4,121,902.94 4,121,902.94 3 1,686,842.70 1,686,842.70 4 1,305,970.14 1,305,970.14 7,989,966.50 7,989,966.50 3. CASH AND CASH EQUIVALENTS These represent project funds held by PCU and other implementing agencies. The details are as follows: 2021 2020 (7 Months period) (12 Months period) USD USD VII. GEF special Account 0.00 0.00 Vill. Operating account 0.00 0.00 IX. EPA 0.00 0.00 X. DCS, MOFA 0.00 0.00 XI. Wildlife 0.00 0.00 XII. AF 1 ACCOUNT 0.00 0.00 0.00 0.00 11 4. GEF/IDA FUND 2021 2020 (7 Months period) (12 Months period) USD USD Balance as at 1s January 7,989,907.50 7,989,907.50 Disbursement during the year 0.00 0.00 Remittance to GEF/IDA 0.00 0.00 Balance as at 31st December, 2020 7,989,907.50 789,907.50 5. OTHER CONTRIBUTIONS 2021 2020 (7 Months period) (12 Months period) USD USD Balance as at 1stJanuary 00.00 00,00 Addition during the year 00.00 00.00 00.00 00.00 6. RECEIPTS These represent amounts received into the Sustainable Land and Water Management Project Grant No. 95451-GH Account Number 4001122055801 at the National Investment Bank as follows: Date Receipts Amount 31/12/20 Replenishment No. 0.00 7. CATEGORY 1- SADA 2021 2020 (7 Months period) (12 Months period) USD USD 12 8. CATEGORY 2- EPA, MOFA & WILDLIFE 2021 2020 (7 Months period) (12 Months period) USD USD 9. CATEGORY 3 2021 2020 (7 Months period) (12 Months period) USD USD Sub-Projects 0.00 0.00 10. CATEGORY 4 2021 2020 (7 Months period) (12 Months period) USD USD 13 SPECIAL ACCOUNT RECONCILIATION STATEMENT AS AT 31 ST JULY, 2021 Balance as at 1st January: NIB Dollar Account 0.00 NIB Cedi Account 0.00 Ecobank - EPA Account 0.00 Ecobank- MOFA Account 0.00 Ghana Commercial Bank -Wildlife 0.00 AF 1 Account 0.00 Reimbursement through special Account 0.00 0.00 Balance as at 31st July: NIB Special Account 0.00 NIB Cedi Account 0.00 Ecobank - EPA Account 0.00 Ecobank- MOFA Account 0.00 GCB - Wildlife 0.00 AF 1 Account 0.00 Amount of eligible expenditure 0.00 Amount Refunded to GEF 0.00 0.00 14 ADDITIONAL FINANCING 1 BALANCE SHEET AS AT 12TH JULY 2021 (ALL AMOUNTS ARE IN USD UNLESS OTHERWISE STATED) Notes 2021 2020 (7 Months period) (12 Months period) Accumulated Project Expenditure 2 8,754,074.91 8,478,783.35 CURRENT ASSETS Cash and Cash Equivalents 3 497.50 275,789.06 8,754,572.41 8,754,572.41 REPRESENTED BY: GEF/IDA FUND-GRANT 4 8,749,939.95 8,749,939.95 OTHER CONTRIBUTIONS 5 4,632.46 4,632.46 8,754,572.41 8,754,572.41 15 OPERATING STATEMENT FOR THE PERIOD 1ST JANUARY TO 315T jULy, 2021 (All amounts are stated in US Dollars) RECEIPTS NOTES 2021 2020 (7 Months period) (12 Months period) Grant Received 6 0.00 0.00 Interest Earned 0.00 123.21 0.00 123.21 PAYMENTS Category 2 7 14,552.22 134,218.48 Category 3 8 109,476.41 159,690.74 Category 4 9 1122.92 24,604.64 27i,291.55 318513.86 NET RECEIPTS (275,291.55) (318,390.65) 16 NOTES 2. ACCUMULATED PROJECT EXPENDITURE Category Cumulative to 31V' July, 2021 Cumulative to 31't December, 2020 (7 Months period) (12 Months period) 2 4,737,501.47 4,722,949.25 3 3,523,366.38 3,413,889.96 4 493,207.06 341,944.14 8,754,074.91 8,478,783.35 3. CASH AND CASH EQUIVALENTS These represent project funds held by PCU and other implementing agencies. The details are as follows: 2021 2020 (7 Months period) (12 Months period) USD USD GEF special Account: Xill. Dollar 497.50 273,203.66 XIV. Operating account 0.00 0.00 XV. EPA 0.00 916.39 XVI. DCS, MOFA 0.00 1,186.79 XVII, Wildlife 0.00 482.22 KVIII. FSD 0.00 0.00 XIX- Current Grant 0.00 0.00 XX. Refund receivable 0.00 0.00 497.50 275,789.06 17 4. GEF/IDA FUND 2021 2020 (7 Months period) (12 Months period) USD USD Balance as at 1st January 8,749,939.95 8,749,939.95 Disbursement during the year 0.00 0.00 Balance as at 31st July, 2021 8,749.939.95 8,749,939.95 5. OTHER CONTRIBUTIONS 2021 2020 (7 Months period) (12 Months period) USD USD Balance as at 1't January 4,632.46 4,509.25 Bank Interest 0.00 123.21 Addition during the year 0.00 0.00 4,632.46 4 32.46 6. GRANT RECEIVED These represent amounts received into the Sustainable Land and Water Management Project Grant No. TF 17090 -GH Account Number 4001122055801 at the NationalI nvestment Bank. Date Receipts Amount 31/07/21 Replenishment 12 00.00 00.00 7. CATEGORY 2 - EPA, MOFA, WILDLIFE & FSD 2021 2020 (7 Months period) (12 Months period) USD USD Training & Conference 0.00 44,322.50 18 Running of Vehicles 1,663.17 1,251.98 Field Trips 0.00 65,889.34 Office Expenses 0.00 2,855.42 Meetings 913.18 0.00 Carbon Stock & Water Quality Monitoring 11,975.87 19C899.2 14,552.22 134,218.48 8. CATEGORY 3 2021 2020 (7 Months period) (12 Months period) USD USD Sub-Projects 109,476.41 159,690.74 9. CATEGORY 4 2021 2020 (7 Months period) (12 Months period) USD USD Contract Staff 3,933.47 1,614.04 Office Expenses 4,651.85 1,590.53 Bank Charges 170.06 31.11 Running cost of vehicles 2,650.18 0.00 Field Trips 102,324.80 0.00 Exchange Difference 9.05 21,368.96 Audit Expenses 18,475.02 0.00 Consultancy 19,048.49 0.00 151,262.92 24,604.64 19 SPECIAL ACCOUNT RECONCILIATION STATEMENT AS AT 31ST JULY, 2021 Balance as at 11 January: NIB Dollar Account 273,203.66 NIB Cedi Account 0.00 Ecobank - EPA Account 916.39 Ecobank- MOFA Account 1,186.79 Current Grant 0.00 Ghana Commercial Bank -Wildlife 482.22 Ghana commercial bank - FSD 0.00 Additional Financing 2 0.00 Refund receivable 0.00 Interest Income 0.00 Reimbursement through Special Account 0.00 275,789.06 Balance as at 31" July: NIB- Dollar Account 497.50 NIB- Cedi Account 0.00 Ecobank - EPA Account 0.00 Ecobank- MOFA Account 0.00 Current Grant 0.00 Additional Financing 2 0.00 GCB - Wildlife 0.00 FSD 0.00 Refund receivable 0.00 Amount of eligible expenditure 275,291.56 275,789206 20 ADDITIONAL FINANCING II BALANCE SHEET AS AT 31ST JULY 2021 (ALL AMOUNTS ARE IN USD UNLESS OTHERWISE STATED) Notes 2021 2020 (7 Months period) (12 Months period) Accumulated Project Expenditure 2 12,768,149.35 12,125,139.20 CURRENT ASSETS Cash and Cash Equivalents 3 968.23 643,948.93 12,769,117.58 12,769,088.13 REPRESENTED BY: GEF/IDA FUND-GRANT 4 12,768,712.00 12,768,712.00 OTHER CONTRIBUTIONS 5 405.58 376.13 12,769,117.58 12,769,088.13 21 OPERATING STATEMENT FOR THE PERIOD 1ST JANUARY TO 31 JULY. 2021 (All amounts are stated in US Dollars) NOTES 2021 2020 (7 Months period) (12 Months period) RECEIPTS 6 0.00 2,155,586.69 OTHER INCOME 29.45 376.13 29.45 2,155,962.82 PAYMENTS Category 2 7 645,959.07 898,249.04 Category 3 8 0.00 884,823.23 Category 4 9 -2,948.93 110,828.31 643,010.14 1,893,900.58 NET RECEIPTS (642,980.69 262,062.24 22 NOTES 2. ACCUMULATED PROJECT EXPENDITURE Category Cumulative to 31t July, 2021 Cumulative to 31F December, 2020 (7 Months period) (12 Months period) 2 6,984,109.27 6,338,150.19 3 5,317,136.09 5,317,136.10 4 466,903.99 469,852.91 12,768,149.35 12,125,139.20 3. CASH AND CASH EQUIVALENTS These represent project funds held by PCU and other implementing agencies. The details are as follows: 2021 2020 (7 Months period) (12 Months period) USD USD GEF Special Account: XXI. Dollar 148.47 257,055.29 XXII. EPA 568.06 251,468.61 XXIII. DCS, MOFA 16.74 25,845.61 XXIV. Wildlife 141.56 51,275.31 XXV. FSD 93.40 58,304.11 968.23 643,948.93 23 4. GEF/IDA FUND 2021 2020 (7 Months period) (12 Months period) USD USD Balance as at ist January 12,768,712.00 10,613,125.31 Disbursement during the year 0.00 2,155,586.69 Balance as at 31st July, 2020 12,768,712.00 12,768,712.00 5. OTHER CONTRIBUTIONS 2021 2020 (7 Months period) (12 Months period) USD USD Balance as at 1st January 376.13 0.00 Bank lnterst 29.45 376.13 Addition during the year 0.00 0.00 405.58 376.13 6. RECEIPTS These represent amounts received into the sustainable Land and Water Management Project Grant No. TF A2276-GH Account Number 5112052121101 at the National Investment bank as follows: Date Receipts Amount 09/03/20 Replenishment 14 0.00 23/06/20 Replenishment 15 0.00 10/11/20 Replenishment 16 0.00 0.00 24 7. CATEGORY 2- EPA, MOFA, WILDLIFE & FSD 2021 2020 (7 Months period) (12 Months period) USD USD Training & Conference 91,859.53 38,811.60 Field Trips 89,013.10 216,195.27 Office Expenses 18,494.29 97,666.73 Running cost of Vehicles 31,467.31 22,055.29 Watershed planning Exercise 11,369.95 14,382.14 Wildlife Regional Office, Bolga 23,921.33 79,612.50 Wildlife, Gbele Office 10,139.86 70,982.14 TCO office 0.00 56,250.00 Community Rangeland 18,072.50 MOFA District offices 6,730.77 26,339.29 Bank Charges 329.62 2,203.37 Demonstration and Extension Support 24,589.29 Green firebreaks 26,154.81 87,230.54 Support Mission 8,829.55 0.00 Consultancy 29,438.35 0.00 Stickers/sign Post 3,107.70 4,926.55 Meetings 7,916.36 0.00 Motor Bike 47,814.67 0.00 Fire Prevention Control and awareness 0.00 60.488.39 Construction of Dugout 18,680.98 0.00 Drying Platform 40,720.94 0.00 Shea Butter processing Center 49,379.13 0.00 Gari Processing Center 54,647.55 0.00 Shea nut Processing Center 12,191.03 0.00 Bee Keeping Equipment 20,979.02 0.00 Carbon Stock 13,870.28 16,903.13 Construction/Rehabilitation of Borehole 28,902.94 0.00 Project Impact Evaluation 0.00 61,540.31 645,959.07 898,249.04 25 8. CATEGORY 3 2021 2020 (7 Months period) (12 Months period) USD USD Sub-Projects 0.00 884,823.23 9. CATEGORY 4 2021 2020 (7 Months period) (12 Months period) USD USD Office Expenses 0.00 26,538.55 Bank Charges 99.18 517.29 Field Trips 0.00 60,185.90 Exchange Difference (3,048.11) (15,258.54) Contract Staff 0.00 17,175.09 Running cost of vehicle 0.00 4,064.87 Audit 0.00 17,605.15 (2,948.93) 110,828.31 26 SPECIAL ACCOUNT RECONCILIATION STATEMENT AS AT 31ST JULY, 2021 Balance as at 1V January: NIB Dollar Account 257,055.29 Ecobank - EPA Account 251,468.61 Ecobank- MOFA Account 2 5,845.61 Ghana Commercial Bank - Wildlife 51,275.31 Ghana commercial bank - FSD 58,304.10 Additional Financing 1 0.00 Refund Receivable 0.00 'iterest Income 29.45 Reimbursement through special Account 0.00 643,978.37 Balance as at 3!St July. M3 Special Account 148.47 Ecobank - EPA Account 568.06 Ecobank- MOFA Account 16.74 GCB - Wildlife 141.56 VSD 93.40 Addi-ional Financing 1 0.00 keurid receivable 0.00 Amount of eligbe expenditure 643,01014 643,978.37 CYNTH[A ASAR SEDIAKO SIRAJ TANKO CHIEF DIFECTOR CHIEF ACCOUNTANT 27