Helping you thrive in a changing world… Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish 1) Project: P132123; IDA Grant No: H995-3A Audited Financial Statements and Special Account Statement for the year ended 31 December 2019 Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 Table of Contents Independent Auditor’s Report – Audit of Financial Statements 1 Statement of Financial Position as at 31 December 2019 3 Statement of Cash Flows for the year ended 31 December 2019 4 1. Notes to the Financial Statements 5 1.1 Information on the Project 5 1.1.1 Program objectives and results 5 1.1.2 Contractual Conditions 5 1.2 Summary of significant accounting policies 5 1.2.1 Basis of preparation 5 1.2.2 Basis of recording 5 1.3 Other explanatory notes 6 1.3.1 Receivables 6 1.3.2 Surplus of receipt over expenditure 6 1.3.3 Accrued expenses 6 Independent Assurance Report 7 Special Account Statement for the year ended 31 December 2019 9 2. Notes to the Special Account Statement 10 2.1 Receipts from IDA 10 2.2 Cash Deposits 10 2.3 Other Receipts 10 2.4 Payment of accrued expenses of previous implementation year 10 2.5 Direct Project Expenses 10 2.6 Transfer from Special Account to Mur Bank Account 11 2.7 Replenishment of Cash in hand 11 3 Management Letter 12 3.1 Internal Control Findings 12 Annex 1: Statement of Expenditures for the year ended 31 December 2019 17 Annex 2: Budget Realisation 23 Section I Report on the Audit of the Financial Statements For the year ended 31 December 2019 MOORE Mauritius 6th Floor, Newton Tower Sir William Newton Street Port-Louis, Mauritius T (230) 211 6535 F (230) 211 6964 E moore-mauritius@intnet.mu www.moore-mauritius.mu Independent Auditors’ Report – Audit of Financial Statements Indian Ocean Commission Mr Vêlayoudom Marimoutou Blue Tower, 3rd Floor Rue de l’Institut Ebène, MAURITIUS Dear Sir, We have audited the accompanying Program Financial Statements (PFS) and the Statement of Expenditures (SOE) - Annex 1 and the accompanying notes on pages 5 to 6 herewith referred to as the "Financial Statements" of the Project entitled "First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1)", the 'Project' which is governed by the Grant Agreement no. H995-3A, for the year ended 31 December 2019. Indian Ocean Commission's Responsibility for the preparation of the Financial Statements The Indian Ocean Commission (IOC) is responsible for the preparation of the Financial Statements of the Project for the year ended 31 December 2019 in conformity with the applicable contractual conditions of the Grant Agreement between the IDA and the IOC dated 8 May 2015, which are set out in note 1.1.2 of the financial statements, and for such internal control which management determines is necessary to enable the preparation of the Financial Statements that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an 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 about 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 depend on the auditor's 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, the auditor considers internal control relevant to the Project's preparation of the Financial Statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Project's internal control. 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. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 1 MOORE Mauritius 6th Floor, Newton Tower Sir William Newton Street Port-Louis, Mauritius T (230) 211 6535 F (230) 211 6964 E moore-mauritius@intnet.mu www.moore-mauritius.mu Independent Auditors’ Report – Audit of Financial Statements Opinion In our opinion, the financial statements give a true and fair view of the financial position of SWIOFish1 project- Grant Agreement no. H995-3A and of its financial performance and cash flows for the year ended 31 December 2019 in conformity with the applicable contractual conditions of the Grant Agreement set out in note 1.1.2 and with the accounting policies adopted by the project as stated in note 1.2 of the financial statements. Basis of Accounting and Restriction on Distribution and Use These Financial Statements have been prepared by the Indian Ocean Commission to present the financial results of the Project and to comply with International Accounting Standards. As a result, these Financial Statements may not be suitable for another purpose. Our report is intended solely for the Indian Ocean Commission and should not be distributed to or used by parties other than the Indian Ocean Commission. MOORE Shweta Moheeput, BSc, ACA Licensed by FRC Date: 07/09/2020 2 Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 Statement of Cash Flows for the year ended 31 December 2019 2019 2018 USD USD Funds received from IDA 832,678 886,498 Funds received from IOC - 95,000 Other refunds 2,289 - Refunds from SWIOFish2 25,000 - Total receipts 859,967 981,498 Disbursements on the Project related to the current year 111300 Technical meeting - 15,056 111600 Special studies & initiatives on priority regional issues 36,036 242,963 111700 MTC Task Force meeting - 2,428 112000 Regional Monitoring Control and Surveillance (MCS) 29,876 99,177 121100 SWIOFC Session including RSC meetings 239,143 172,673 121200 Inter-session SWIOFC bureau meetings - 1,237 121500 Operational costs (for RMU-SWIOFC Maputo/Mauritius, other than 2,069 2,682 IOC overheads) 121600 Translation costs 3,793 245 121900 Regional Fisheries Institutions 20,000 7,788 123000 Participation of key officers in regional meetings - 15,009 422100 Project Coordinator 116,400 116.400 422200 Administrative & Financial Manager 34,000 35,000 422300 Procurement specialist 30,543 30,048 422400 Travel (project Coordinator, Assistant, IOC Coordinator or 49,181 51,798 Deputy) 422500 Office equipment (RMU) 469 184 422600 Training (Fiduciary, M&E...) 3,994 740 422700 IOC overheads costs (lump sum for electricity, internet, etc) 16,409 14,313 422900 Account/ Administrative Assistant 9,550 9,096 424100 Communication -visibility 735 5,960 592,198 822,797 Disbursements related to accrued expenses of the previous period 126,054 26,688 Other disbursements - Advances to SWIOFish2 - 149,015 Total Disbursements 718,252 998,500 Foreign exchange movement and other adjustments (1,919) 6,951 Cash and Cash Equivalents at 1 January 2019 149,135 159,186 Cash and Cash Equivalents as at 31 December 2019 288,931 149,135 4 Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 1. Notes to the Financial Statements 1.1 Information on the Project 1.1.1 Program objectives and results The Program Development Objective as an extension of the proposed SWIOFish1 Project is "to improve the management effectiveness of selected priority fisheries at regional, national and community level, by strengthening the institutional capacity of regional organizations, governments and selected coastal communities to effectively manage selected priority fisheries. The project has 4 components as follows: ➢ Component 1 - Enhanced regional collaboration; ➢ Component 2 - Improved governance of priority fisheries; ➢ Component 3 - Increased economic benefits from priority Fisheries; and ➢ Component 4 - Program management and coordination. 1.1.2 Contractual conditions The contractual conditions for this project (project number P132123) are set out in the Grant Agreement No. H995-3A signed by the Indian Ocean Commission (IOC) and the International Development Association (IDA) on 8 May 2015. 1.2 Summary of significant accounting policies The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied during the year under review. 1.2.1 Basis of preparation The Program Financial Statements have been prepared on a historical cost basis, except where otherwise stated and are presented in United States Dollars (USD). 1.2.2 Basis of Recording Funds received are recorded in USD based on the bank advices received from the bank. Expenditures are recorded when incurred and paid based on bank records and advices. The expenses are substantiated by invoices and receipts. Unpaid, incurred expenses at year end are accounted for as accruals at year end. 5 Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 1.3 Other explanatory notes 1.3.1 Receivables The project made payments totaling USD 951 (2018: USD 951) with respect to expenditures incurred by another World Bank funded project (SWIOFish 2) that was managed by the IOC. A "no- objection" to effect this advance to the other project was obtained from the World Bank on 9 December 2016. This advance is recoverable from the other project (SWIOfish2) after the year end. During the year, a further USD Nil (2018: USD 25,000) was advanced to SWIOFish2. 1.3.2 Surplus of receipt over expenditure Amount Amount USD USD Opening Balance as at 1 January 2019 49,032 Add: Receipts for the year 834,967 Less: Disbursements for the year 592,198 Accrued expenses 21,058 Foreign exchange movement 1,919 (615,175) Closing Balance as at 31 December 2019 268,824 1.3.3 Accrued expenses As at 31 December 2019, the expenses accrued amounted to USD 21,058 (2018: USD 126,054). These relate to expenses incurred and not yet paid. 6 Section II Independent Assurance Report on the Special Account for the year ended 31 December 2019 MOORE Mauritius 6th Floor, Newton Tower Sir William Newton Street Port-Louis, Mauritius T (230) 211 6535 F (230) 211 6964 E moore-mauritius@intnet.mu www.moore-mauritius.mu Independent Assurance Report Indian Ocean Commission Mr Vêlayoudom Marimoutou Blue Tower, 3rd Floor Rue de l'lnstitut Ebene, MAURITIUS Dear Sir, Independent Assurance report in respect of section II (IV) of the Disbursement Letter dated 17 April 2015 and the World Bank Disbursement Guidelines for Projects dated May 2006 (Section 5). Scope and limitations We have been engaged, as auditors of the Project "First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1)", to provide a limited assurance report on the "Special Account" Statement having number "61026000034971" held with the State Bank of Mauritius (SBM) Ltd and established as per section II (iv) of the Disbursement Letter dated 17 April 2015 and the World Bank Disbursement Guidelines for Projects dated May 2006 (Section 5) for the year ended 31 December 2019. This engagement has been conducted in accordance with International Standards on Assurance Engagements (ISAE) 3000 - Assurance Engagements other than Audits or Reviews of Historical Financial Information. The procedures performed do not constitute an audit or review. A limited assurance engagement is substantially less in scope than a reasonable assurance engagement under ISAE 3000. The scope of the report covers solely the cash inflows and outflows of the project through the "Special Account". It does not extend to the sources and uses of cash of the remitters or beneficiaries. This report, including the conclusion, has been prepared for the purpose of submission to the Indian Ocean Commission and should not be used for any other purpose or to be distributed to any other parties. Responsibilities The Indian Ocean Commission is responsible for ensuring compliance with requirements of the World Bank Disbursement Guidelines for Projects. Our responsibility is to express a conclusion on the data for the Project for the year ended 31 December 2019 based on the procedures outlined below which were selected depending on our judgement. Our responsibility does not extend to any other information or entities. 7 MOORE Mauritius 6th Floor, Newton Tower Sir William Newton Street Port-Louis, Mauritius T (230) 211 6535 F (230) 211 6964 E moore-mauritius@intnet.mu www.moore-mauritius.mu Independent Assurance Report Procedures performed Our procedures have been planned and performed to obtain a limited assurance in accordance with ISAE 3000. The source data consisted of the cash inflows and outflows in the Project's bank account for the year ended 31 December 2019 which relate to the "Special Account". Our procedures comprised: 1. Traced the transactions recorded in the "Special Account" in the Special Account Statement; 2. Reconciled transactions in the Special Account with the Bank Statements; 3. Checked whether deposits and replenishments recorded in the Bank account have been properly accounted for in the Special Account; and 4. Checked whether payments are substantiated by withdrawals applications according to the World Bank procedures and are in accordance with the Grant Agreement no. H995-3A. Conclusion Based on the procedures performed as described in this report, nothing has come to our attention that causes us to believe that funds received and disbursed for the Project through the "Special Account" have not been properly accounted and made in accordance with the Grant Agreement no. H995-3A. MOORE Shweta Moheeput, BSc, ACA Licensed by FRC Date:07/09/2020 8 Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 Special Account Statement for the year ended 31 December 2019 Account Number 61026000034971 Bank Name State Bank of Mauritius (SBM) Ltd Bank Address SBM Tower 1, Queen Elizabeth II Avenue, Port Louis, Mauritius Grant Agreement H995-3A Currency USD Notes Amount Amount USD USD Opening Balance as at 1 January 2019 145,790 Add: Funds received from IDA 2.1 832,678 Cash deposits 2.2 2,289 Other receipts 2.3 - Funds received from SWIOFish2 25,000 1,005,757 Less: Payment of accrued expenses for the previous 2.4 38,744 period Direct project expenses 2.5 383,660 Transfer to MUR Bank Account 2.6 240,000 Replenishment of cash in hand 2.7 93,387 Other transfer - (755,791) Closing balance as at 31 December 2019 249,966 9 Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 2. Notes to the Special Account Statement 2.1 Receipts from IDA The funds received from IDA for the year amounted to USD 832,678. Below is the breakdown of funds receipts from IDA for the year ended 31 December 2019. Date Description Amount (in USD) 25/02/2019 Receipt 1 from IDA 186,303 17/06/2019 Receipt 2 from IDA 117,967 12/07/2019 Receipt 3 from IDA 196,025 04/09/2019 Receipt 4 from IDA 77,523 17/10/2019 Receipt 5 from IDA 209,118 31/12/2019 Receipt 6 from IDA 45,740 Total 832,678 2.2 Cash deposits There were several petty cash retirements totaling USD 2,289 which were deposited in the Special Account. 2.3 Other receipts Other receipts relate to retirements of advances made to the project SWIOFish2. 2.4 Payment of accrued expenses of previous implementation year There were accrued expenses totaling USD 126,054 as at 31 December 2019 out of which an amount of USD 38,744 has been paid from the Special Account - 61026000034971. 2.5 Direct Project Expenses The total expenses incurred for the year ended 31 December 2019 amounted to USD 613,256 There are two bank accounts held at the State Bank of Mauritius (SBM) Ltd having number 61026000034971 (Special account) and 61030100054173 in USD and MUR respectively which are used for disbursement of project expenses. Withdrawals are made from the Special account by cash replenishment for payment of per diems in cash. Project expenses paid through the two bank accounts and cash for the year ended 31 December 2019 are as follows: 10 Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 Amount (in USD) Total project expenses paid directly from the Special Account - 61026000034971 383,660 Total project expenses paid from cash in hand 90,248 Total project expenses paid from the MUR bank account – 61030100054173 118,290 Total 592,198 2.6 Transfer from Special Account to MUR bank account A total amount of USD 240,000 of the funds received from IDA was transferred from the Special account to the MUR bank account. The transfers were made for (i) the settlement of accrued expenses at 31 December 2018 and (ii) settlement of expenses incurred during the year ended 31 December 2019. 2.7 Replenishment of cash in hand A total amount of USD 93,387 representing withdrawals effected from the Special account under the cash in hand replenishments. The cash have been used to pay project expenses (mainly per diem for participants and mission costs in foreign exchange currency) for the year ended 31 December 2019. 11 Section IV Annexes Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 Annex 1: Statement of Expenditures for the year ended 31 December 2019 Payment Budget Expenses Details Payment Amount Voucher Code Date (In USD) Number 87 111670 Paiement 1 23.04.2019 4,004.00 209 111670 Paiement 2-3-4 18.09.2019 28,028.00 289 111670 Paiement 5 06.12.2019 4,004.00 131 112420 Fees billet 49ème mission conjointe 02.07.2019 105.11 132 112420 Billet 49è mission conjointe 02.07.2019 1,243.10 214 112610 Billets 20.09.2019 14,340.00 288 112610 Billets Madagascar 02.12.2019 2,695.96 112 112610 Acompte Accommodation 11.06.2019 4,120.92 115 112610 Transfert 12.06.2019 440.00 175 112610 Solde accommodation 22.08.2019 1,638.56 192 112610 Perdiems DM & IL 30.08.2019 1,325.00 198 112610 Perdiems participants 04.09.2019 3,600.00 224 112610 Remboursement accommodation Protea Hotel 26.09.2019 -1,673.98 113 112610 Acompte package conference 11.06.2019 1,591.33 176 112610 Solde conference package 22.08.2019 397.83 199 112610 Location bus visite terrain 04.09.2019 50.00 200 112610 Printing 04.09.2019 2.00 183 121110 Déposit à Blue Sky pour émission billets 28.08.2019 14,022.93 186 121110 2ème deposit Blue SKY 30.08.2019 25,115.27 - 303 121110 Remboursement deposit 31.12.2019 30,879.04 120 121110 Acompte Accomodation+lunch+transfer 17.06.2019 32,909.12 216 121110 Solde accommodation Lunch transfert 20.09.2019 2,633.32 231 121110 DSA Meeting Maldives 09.10.2019 19,550.00 189 121110 Location materiel interpretation 30.08.2019 3,657.60 223 121110 Interprètes COPil & Session Maldives 26.09.2019 1,360.00 232 121110 Solde freight materiel interpretation 09.10.2019 602.00 121 121110 Acompte Conference 17.06.2019 15,492.48 217 121110 Solde salle conference 20.09.2019 7,114.00 215 121110 Badges 20.09.2019 30.80 230 121110 Emballage valise 09.10.2019 6.00 133 121120 Billet Somalien WP 2018 02.07.2019 476.51 218 121120 Paiement Accommodation Lunch 20.09.2019 7,647.20 221 121120 DSA Mauree Rohan IL VEN 26.09.2019 5,359.92 188 121120 Location matériels interpretations 30.08.2019 914.40 203 121120 Acompte freight materiel interpretation 13.09.2019 1,986.00 222 121120 Interprètes Working Party Maldives 26.09.2019 420.00 219 121120 Conférence room 20.09.2019 4,693.60 136 121140 Billets Maldives 03.07.2019 6,574.55 139 121140 billets partiels 04.07.2019 13,616.31 155 121140 Remboursements visa, billets... 22.07.2019 2,944.91 184 121140 Billets 29.08.2019 3,638.66 187 121140 Billet 30.08.2019 358.19 91 121140 Acompte hébergement 13.05.2019 3,753.21 17 Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 Payment Budget Expenses Details Payment Amount Voucher Code Date (In USD) Number 141 121140 Solde accommodation EUR 7207.20 04.07.2019 8,270.26 151 121140 Perdiem SWIOFISH1 + Maurice 12.07.2019 2,047.63 153 121140 Transferts participants aéroport/hotel/aéropo 22.07.2019 2,024.63 154 121140 DSA 22.07.2019 6,833.12 134 121140 Interpretation 02.07.2019 3,215.80 135 121140 location Materiel d'interprétation 02.07.2019 1,102.37 92 121140 Acompte conference package 13.05.2019 1,417.98 142 121140 Solde conference package EUR 2592 04.07.2019 2,974.32 147 121140 Bloc notes 09.07.2019 18.11 156 121140 Location mini bus visite du CROSS 22.07.2019 621.19 103 121170 Billet meeting pelagic 16.05.2019 25,191.09 140 121170 Credit billets 04.07.2019 -3,312.78 35 121170 Deposit accomodation & diner 28.02.2019 4,342.10 52 121170 Balance accomodation & diner 01.04.2019 12,066.44 61 121170 Perdiems meeting pelagic 15.04.2019 11,860.00 55 121170 Router wifi pour meeting 01.04.2019 80.23 75 121170 Location tables et chaises 22.04.2019 408.76 76 121170 Achat de bloc-notes et stylos 22.04.2019 18.61 83 121170 Catering 22.04.2019 2,182.48 34 121170 Deposit Services Transport 28.02.2019 175.44 51 121170 Balance Services Transport 01.04.2019 412.98 78 121170 Visite fonds marins de Blue Bay 22.04.2019 116.79 84 121170 Bouquet fleurs cérémonie ouverture 22.04.2019 35.04 190 121170 Paiement balance transport 30.08.2019 55.79 191 121170 Taxis Maldives 30.08.2019 211.99 290 121190 Paiement 1 & solde 06.12.2019 12,775.00 62 121500 Toner 18.04.2019 162.56 63 121500 Refreshment Jan 18.04.2019 32.53 64 121500 eau potable 20L 18.04.2019 10.00 65 121500 café 18.04.2019 7.72 66 121500 Internet 18.04.2019 85.00 67 121500 sim card 18.04.2019 16.67 68 121500 internet 18.04.2019 85.00 69 121500 Refreshment Janv 18.04.2019 34.48 243 121500 Electric wiring accessories 22.10.2019 44.37 244 121500 electric wiring accessories 22.10.2019 15.83 245 121500 eau potable 22.10.2019 6.67 246 121500 eau potable 22.10.2019 10.00 247 121500 internet 22.10.2019 85.00 248 121500 refreshment 22.10.2019 25.00 249 121500 refreshment 22.10.2019 18.37 250 121500 antivirus 22.10.2019 79.67 251 121500 cable internet 22.10.2019 16.30 252 121500 cable internet 22.10.2019 13.25 253 121500 eau potable 22.10.2019 10.00 18 Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 Payment Budget Expenses Details Payment Amount Voucher Code Date (In USD) Number 254 121500 internet 22.10.2019 85.00 255 121500 refreshment 22.10.2019 17.22 256 121500 eau potable 22.10.2019 10.00 257 121500 internet 22.10.2019 85.00 258 121500 refreshment 22.10.2019 29.17 259 121500 internet 22.10.2019 85.00 260 121500 refreshment 22.10.2019 34.58 261 121500 eau potable 22.10.2019 9.92 262 121500 A4 paper 22.10.2019 23.14 263 121500 repair office 22.10.2019 151.23 264 121500 refreshment 22.10.2019 30.66 265 121500 internet 22.10.2019 21.49 266 121500 internet 22.10.2019 84.30 267 121500 eau potable 22.10.2019 26.45 268 121500 refreshment 22.10.2019 27.21 269 121500 internet 22.10.2019 84.30 270 121500 refreshment 22.10.2019 32.50 271 121500 internet 22.10.2019 84.30 272 121500 battery laptop 22.10.2019 94.22 273 121500 eau potable 22.10.2019 13.22 274 121500 stationery 22.10.2019 74.79 275 121500 name tags badges 22.10.2019 69.62 276 121500 suitcase 22.10.2019 137.55 204 121600 Traduction doc meeting Maldives EUR 541.31 13.09.2019 608.87 220 121600 tradiction doc meeting Maldives 25.09.2019 849.35 238 121600 Traduction docments réunions Maldives 21.10.2019 2,334.39 171 121960 Paiement 1 09.08.2019 8,000.00 202 121960 Paiement 2 et solde 11.09.2019 12,000.00 8 422100 Honoraires Janv 2019 21.01.2019 9,700.00 23 422100 Honoraires Fev 2019 20.02.2019 9,700.00 43 422100 Honoraires mars 2019 22.03.2019 9,700.00 80 422100 Honoraires avril 2019 22.04.2019 9,700.00 107 422100 Honoraires mai 2019 20.05.2019 9,700.00 123 422100 Honoraires juin 2019 20.06.2019 9,700.00 160 422100 Honoraires juillet 2019 22.07.2019 9,700.00 174 422100 Honoraires aout 2019 22.08.2019 9,700.00 206 422100 Honoraire sept 2019 18.09.2019 9,700.00 242 422100 Honoraires oct 209 21.10.2019 9,700.00 284 422100 Honoraires nov 2019 20.11.2019 9,700.00 294 422100 Honoraires dec 12.12.2019 9,700.00 9 422200 Honoraires Janv 2019 21.01.2019 3,000.00 24 422200 Honoraires Fev 2019 20.02.2019 2,500.00 44 422200 Honoraires mars 2019 22.03.2019 2,500.00 81 422200 Honoraires avril 2019 22.04.2019 2,500.00 106 422200 Honoraires mai 2019 20.05.2019 2,500.00 19 Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 Payment Budget Expenses Details Payment Amount Voucher Code Date (In USD) Number 122 422200 Honoraires juin 2019 20.06.2019 3,000.00 158 422200 Honoraires juillet 2019 22.07.2019 3,000.00 173 422200 Honoraires aout 2019 22.08.2019 3,000.00 208 422200 Honoraires sept 2019 18.09.2019 3,000.00 241 422200 Honoraires oct 2019 21.10.2019 3,000.00 283 422200 Honoraires nov 2019 20.11.2019 3,000.00 293 422200 Honoraires dec 12.12.2019 3,000.00 7 422300 Salaire Janvier 2019 21.01.2019 2,359.23 22 422300 Salaire Fev 2019 20.02.2019 2,359.23 42 422300 Salaire mars 22.03.2019 2,359.23 79 422300 Salaire avril 2019 22.04.2019 2,359.23 104 422300 Salaire mai 2019 20.05.2019 2,359.23 124 422300 Salaire juin 2019 20.06.2019 2,359.23 161 422300 Honoraires juillet 2019 22.07.2019 2,359.23 180 422300 Salaire aout + rattrapage 22.08.2019 2,901.39 205 422300 Salaire Sept 2019 18.09.2019 2,427.00 239 422300 Salaire oct 2019 21.10.2019 2,427.00 285 422300 Salaire nov 2019 20.11.2019 2,427.00 292 422300 Salaire dec + bonus 12.12.2019 3,845.53 70 422400 Billets meeting Bangkok 22.04.2019 1,724.53 71 422400 Billet 37th Tech meeting SADC Namibia 22.04.2019 977.52 72 422400 Billet IOTC Technical meeting Seychelles 22.04.2019 710.13 73 422400 Billet mission Maputo jan-fev 2019 22.04.2019 900.73 74 422400 Billet G16 Maldives 22.04.2019 1,388.03 95 422400 remboursement billet coordonateur 14.05.2019 1,175.33 97 422400 Billets formation WB Mombasa 16.05.2019 2,364.96 102 422400 Billet coordonnateur Maputo + Cap avril 2019 16.05.2019 1,338.86 110 422400 remboursement au Coordonnateur billet Hyderab 22.05.2019 909.09 111 422400 Billet AAF + assurance meeting Hyderabad 22.05.2019 1,036.93 130 422400 Mission Coordonnateur Dec 2016 Maputo 02.07.2019 1,137.39 170 422400 Remboursement visa réunion ctoi 16.08.2019 69.00 185 422400 Mission Maputo Aout 2019 29.08.2019 1,026.53 229 422400 Remboursement du billet mission Malaga 09.10.2019 1,700.67 287 422400 Billet Coordonateur Maputo nov2019 02.12.2019 1,246.28 6 422400 Perdiems meeting G16 Maldives 10.01.2019 885.00 13 422400 Perdiem coordonateur mission Maputo 22.01.2019 3,320.00 14 422400 Reliquat perdiem coordonateur meeting G16 22.01.2019 195.00 21 422400 Pierdiem DM & IL meeting Bangkok 08.02.2019 3,850.00 36 422400 Perdiem coordonateur IOTC Technical committee 07.03.2019 1,275.00 37 422400 Reliquat perdiem IL meeting Bangkok 07.03.2019 220.00 39 422400 Perdiem coordonateur 37th techn meeting SADC 15.03.2019 1,035.00 88 422400 Perdiem mission Map & SA 29.04.2019 3,245.00 93 422400 perdiems coordonateur mission & meeting à Map 13.05.2019 2,605.00 114 422400 Perdiem Financial training Mombasa 12.06.2019 4,760.00 126 422400 DSA meeting CTOI 17.06.2019 2,675.00 127 422400 DSA meeting CTOI 17.06.2019 1,335.00 20 Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 Payment Budget Expenses Details Payment Amount Voucher Code Date (In USD) Number 149 422400 Reliquat perdiem Finalcial training Mombasa 09.07.2019 200.00 164 422400 Perdiem coordonateur mission Maputo aout 31.07.2019 2,618.00 235 422400 DSA Mission Malaga 14.10.2019 1,265.00 277 422400 Acompte Perdiem coordonateur_Maputo nov 2019 30.10.2019 1,430.00 286 422400 Reliquat DSA PIU meeting Maputo 235 USD 26.11.2019 242.00 148 422400 Frais d'inscription WIOMSA 09.07.2019 320.00 77 422500 Réparation Macbook coordonateur 22.04.2019 99.27 291 422500 Roller pour printer 12.12.2019 370.16 96 422600 Formation procédures WB_Mombasa 16.05.2019 3,944.00 150 422600 Remboursement visa Nairobi 09.07.2019 50.00 41 422710 transmission document WB Nairobi 20.03.2019 16.28 165 422710 Toner imprimante SWIOFISH1 01.08.2019 755.68 172 422710 Frais de fonctionnement janv à juin 2019 19.08.2019 6,000.00 234 422710 Contribution de juillet à dec 2019 10.10.2019 6,000.00 29 422720 Frais bancaires janv 2019 28.02.2019 128.00 30 422720 Frais bancaires approvisionnement 19 28.02.2019 20.00 31 422720 Frais bancaires jan 2019 28.02.2019 3.54 47 422720 Frais bancaires fev 2019 25.03.2019 202.17 48 422720 Frais bancaires fev 2019 25.03.2019 21.24 49 422720 Frais bancaires mars 2019 31.03.2019 3.54 50 422720 Frais bancaire mars 2019 31.03.2019 192.51 89 422720 Frais bancaires avril 2019 30.04.2019 287.46 90 422720 Feais bancaires avril 2019 30.04.2019 5.69 116 422720 Frais bancaires mai 2019 12.06.2019 270.24 117 422720 Frais bancaures mai 2019 12.06.2019 3.41 119 422720 frais bancaires appro 23 17.06.2019 20.00 143 422720 Frais bancaires juin 30.06.2019 3.41 144 422720 Frais bancaires juin 30.06.2019 356.85 166 422720 Frais bancaires juillet 2019 01.08.2019 306.89 167 422720 frais bancaires juilet 2019 01.08.2019 3.41 169 422720 Frais bancaires approvisionnement 24 02.08.2019 20.00 194 422720 Frais bancaires aout 31.08.2019 3.35 195 422720 Frais bancaires aout 2019 31.08.2019 292.37 197 422720 Frais bancaires appro 25 04.09.2019 20.00 225 422720 Frais bancaires sept 2019 30.09.2019 867.85 226 422720 frais bancires sept 2019 30.09.2019 3.35 279 422720 Frais bancaires approvisionnement 26 30.10.2019 20.00 280 422720 Frais bancaires oct2019 05.11.2019 3.48 281 422720 Frais bancaires oct2019 05.11.2019 182.79 298 422720 Frais approv 27 31.12.2019 20.00 299 422720 Frais bancaires nov 2019 31.12.2019 103.33 300 422720 Frais bancaires nov 2019 31.12.2019 3.48 301 422720 Frais bancaires dec2019 31.12.2019 3.48 302 422720 Frais bancaires dec 2019 31.12.2019 265.60 10 422900 Salaire janvier 2019 21.01.2019 711.04 21 Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 Payment Budget Expenses Details Payment Amount Voucher Code Date (In USD) Number 25 422900 Salaire fev 2019 20.02.2019 763.14 45 422900 Salaire mars 2019 22.03.2019 736.06 82 422900 Salaire avril 2019 22.04.2019 728.54 105 422900 Salaire mai 2019 20.05.2019 708.87 125 422900 Salaire juin 2019 20.06.2019 708.87 159 422900 Salaire juillet 2019 22.07.2019 708.87 179 422900 Salaire aout + rattrapage 22.08.2019 813.20 207 422900 Salaire sept 2019 18.09.2019 708.82 240 422900 Salaire oct 2019 21.10.2019 707.53 282 422900 salaire 2019 20.11.2019 707.25 295 422900 Salaire dec+bonus+prime productivité 12.12.2019 1,548.00 58 424100 Achat 100 clés USB 04.04.2019 839.42 227 424100 Remboursement VAT Solaflag 30.09.2019 -104.60 Total expenses paid 592,198 Audit expenses for year 2019 7,333 308 111660 Billets 2017 IOTC resolutions 27.01.2020 2,179.82 296 112530 First payment 06.01.2020 5,062.50 304 112530 Paiement 1 13.01.2020 4,979.81 321 121300 Small fridge 05.02.2020 193.53 309 121500 Refreshment 05.02.2020 49.49 310 121500 eau minerale 05.02.2020 12.90 311 121500 Internet 05.02.2020 82.26 312 121500 Refreshment 05.02.2020 33.02 313 121500 Internet 05.02.2020 82.26 314 121500 Refreshment 05.02.2020 46.62 315 121500 eau minérale 05.02.2020 12.94 316 121500 eau minérale 05.02.2020 5.20 317 121500 Internet 05.02.2020 82.93 318 121500 Dispatch SWIOFC9 report 05.02.2020 70.32 319 121500 Dispatch SWIOFC9 report 05.02.2020 645.77 320 121500 Dispatch SWIOFC9 report 05.02.2020 185.21 Total expenses incurred for the year ended 2019 613,256 22 Indian Ocean Commission First South West Indian Ocean Fisheries Governance and Shared Growth Project (SWIOFish1) Report on the Audit of the Financial Statements for the year ended 31 December 2019 Annex 2: Budget Realisation Budget (In Actual Budget Description USD) Expenses Execution Code (In USD) Special studies & initiatives on priority regional issues = 111600 Fonds d'etudes 62,220 38,216 61.% 112000 Improving Regional Monitoring Control and Surveillance 110,000 39,918 36% 121100 (MCS) SWIOFC Session including RSC meetings 377,700 239,143 63% 121300 SWIOFC Session including RSC meetings 194 194 100% Operational costs (for RMU-SWIOFC Maputo/Mauritius, 121500 other than IOC overheads 5,806 3,378 58% 121600 Translation costs 10,000 3,793 38% 121900 Regional Fisheries Institutions 20,000 20,000 100% 422100 Project Coordinator 116,400 116,400 100% 422200 Administrative & Financial Manager 34,000 34,000 100% 422300 Procurement specialist 30,544 30,543 100% 422400 Travel (project Coordinator, Assistant, IOC Coordinator or 49,286 49,181 100% 422500 Deputy) Office equipment (RMU) 550 469 85% 422600 Training (Fiduciary, M&E...) and Evaluation 3,994 3,994 100% 422700 IOC overheads costs (lumpsum for electricity, internet, etc) 16,409 16,409 100% 422900 Account/ Administrative Assistant 9,851 9,550 97% 424100 Communication -visibility 3,116 735 24% Audit fees 7,333 7,333 100% Total 857,403 613,256 72% 23 Moore Mauritius Moore Mauritius (formerly known as Contact information Moore Stephens) ranks among the top For more information, contact your usual Moore partner, or visit us at: independent accounting and consulting rms in Mauritius. 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