Reu F`f am i lill 1 R1 OF NATIONAL IEVELF OPME NT PLANN1N TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT (TRALARD) ROJECT NO. P164764 CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31St DECEMBER 2020 liil - MINISTRY OF NATIONAL DEVELOPMENT PLANNING - TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT PROJECT IN ZAMBIA NO. Pl647641VI790/1DA63980 CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 3l1s DECEMBER 2020 Table of Contents Page Statement of Management's Responsibilities............................................................. 2 Independent A uditor's R eport..................................................................................................3-5 Statement of Sources and Utilization of Funds for the Year Ended 31st December 2020...........6 Notes to and forming part of the Financial Statements for the Financial Year ended 31st D ecem ber 2020 ............................. - ........................................................................................... 7-15 A p p end ices .............................................................................................16 - 4 1 011 MINISTRY OF NATIONAL DEVELOPMENT PLANNING TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT PROJECT IN ZAMBIA - NO. P164764/'I790/IDA%63980 CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31- DECEMBER 2020 L STATEMENT OF PROGRAMME MANAGEMENT'S RESPONSIBILITIES The Controlling Officer, for the Ministry of National Development Planning is responsible for the preparation of the Statement of Sources and Utilization of Funds for Transforming Landscapes for Resilience and Development in Zambia Project, which gives a true and fair view of the state of affairs of the Project. In preparing the Statement of Sources and Utilization of Funds, the Project Management: * Selects suitable accounting policies and then applies them consistently * Makes judgments that are reasonable and prudent: and * Follows International Public Sector Accounting Standards (IPSASs) Cash Basis of Accounting. The Statement of Sources and Utilization of Funds is prepared on a cash basis of accounting in accordance with International Public Sector Accounting Standards. The Project Management is responsible for ensuring that the TRALARD keeps accounting records, registers and other relevant documents which disclose with reasonable accuracy at any time the financial position and activities of the Project as required by the Financing Agreement. Management is responsible for taking reasonable steps for the prevention and detection of errors, fraud and other irregularities. The Project Management is also responsible for the systems of internal controls designed to provide reasonable, but not absolute assurance as to the reliability of the financial statements and to adequately safeguard, verify and maintain accountability for assets, and to prevent and detect material misstatements. The systems are implemented and monitored by suitably trained personnel with appropriate segregations of authority and duties. Nothing has come to the attention of the Project Management to indicate that any material breakdown in the functioning of these controls, procedures and systems has occurred during the year under review. In the opinion of the Project Management, the Statement of Sources and Utilization of Funds is drawn up so as to give true and fair view of the financial activities for the year ended 31st December 2020. Signed on behalf of the Project Management by: Chola J. Chabala Chitembo K Chunga Permanent Secretary - DPA National Coordinator - NPCU Ministry of National Development Planning Ministry of National Development Planning REPUBLIC OF ZAMD' - D ate:.................................... D at ..... J XAI NT P N N 2LUSAKA.ZAMB!A TEL *602~ 235160 -X '260 211 2J6g31 2 MINISTRY OF NATIONAL DEVELOPIENT PLANNING TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT PROJECT IN ZAMBIA - NO. P164764/VI1790/IDA63980 CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2020 INDEPENDENT AUDITOR'S REPORT STAND No.7951 HAILE SELASSIE AVENUE, LONGACRES P.O BOX 50071 LUSAKA, ZAMBIA E-mail: auditori; a a$!o.1ov.zm Website:www.ago.gov.zm Telephone: +260252611/252771 To the Permanent Secretary - Ministry of National Development Planning Report on the Audit of the Financial Statements Opinion I have audited the financial statements of the Transforming Landscapes for Resilience and Development (TRALARD), which comprise the Statement of Sources and Utilisation of Funds for the financial year ended 31" December 2020 and a summary of significant accounting policies and other explanatory information on pages 6 to 15. In my opinion, the accompanying financial statements present fairly, in all material respects, the financial affairs of the TRALARD, as at 31I December 2020, in accordance with International Public Sector Accounting Standards (IPSASs) - Cash Basis of Accounting. Basis for Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAls). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the TRALARD, in accordance with the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics together with the ethical requirements that are relevant to my audit of the financial statements in Zambia, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the INTOSAI Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Key Audit Matters Key audit matters of the audit are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. However, I have determined that there are no key audit matters to communicate in my report. 3 MINISTRY OF NATIONAL DEVELOPMENT PLANNING TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT PROJECT IN ZAMBIA - NO. P164764/VI790/IDA63980 CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31", DECEMBER 2020 Responsibilities of Management and Those Charged with Governance for the Financial L Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with International Public Sector Accounting Standards (IPSASs) - Cash Basis of Accounting, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. L Auditor's Responsibilities for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or jj in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. IL As part of an audit in accordance with ISSAls. I exercise professional judgment and maintain professional skepticism throughout the audit. I also: * Identify and assess the risks of material misstatement of the financial statements. whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. IL The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing L an opinion on the effectiveness of the Project's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. * Evaluate the overall presentation. structure and content of the financial statements, including L the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. IL I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide those charged with government 4 MINISTRY OF NATIONAL DEVELOPMENT PLANNING TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT PROJECT IN ZAMBIA - NO. P164764/VI790/IDA63980 CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31"' DECEMBER 2020 with a statement that I have compiled with relevant ethical requirements regarding independence, and to communicate with all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable related safe guards. Report on Other Legal and Regulatory Requirements In my opinion, the Statement of Sources and Utilisation of Funds of the Transforming Landscapes for Resilience and Development (TRA LARD) Project. has been prepared+-"srdance with the Financing Agreement. Dr. Dick Chellah Sichembe AUDITOR GENERAL DATE:..................2024 rn IL IL IL 5 MINISTRY OF NATIONAL, DEVELOPNIENT PLANNING TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOP1ENT PROJECT IN ZAMBIA - NO. P164764/V1790/1DA63980 CONSOLIDA rED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31S DECEMBER 2020 Statement of Sources and Utilisation of Funds Sources ofFunds ZMW USS ZMW USS ZMW LSS Opcning Balances 6 6.008.017,43 427.516.49 3,953.064.17 33 .4994l Receipts: Di,sbu,serents from World Bank 69.507.18249 3.764, 54945 8,963,579 98 703,15824 84,2,9.06' 47 4.967,707.69 Total Cas h A%aitable 75.515.199.92 4.192,065.94 12,916,644.15 1,034,657.65 84,259,062.47 4,967,707.69 klss: Utilisalion o Funds by (omipments Subcomponent 11 - DIv ersif,ing Lielihoods and Improving Fnng Practices 50.944,729,13 2.831,>46 73 2,047,284.87 166.65975 299971345 2.998.871 57 Subcomponent 1.2- Dev eloping product" e chmiates slienti 8 infrastrueture for sustainable livel,hoods 169.076 1l 9.34843 169.076 II 9.34843 Subcomponent 1 3- Strenglhening 83 Communities and FErani3 sery'- 420450.84 23.218. 0 - 420.450 84 23,218 10 Subcomponent 2 1 Comrunit Forest Management and 9 Narural Fores i Regeneration 896J11. 74 49.039 12 - 896.111.74 49.039.12 Subcomponent 3(a) - Plrojeci Managenent 10 Coordmiat ion Monitoring 10.061.11213 513183238 7419,550.12 440481 41 17,323.86763 1.193,53198 Subcoiponeni 3(b) - diro ing support to the PPlUs lo the Project's .implement ation and 5 942,633 28 334,931 46 - -.942.63328 334.931 46 Total Fxpendituire 68,434,113.23 3,841,916.22 7,466,834.99 607,141.16 77,751,853.05 4,608,940.66 Srpll/(Deficit) for the peri.d 7,081,086.69 350,149.72 5,449,809.16 427,516.49 6,507,209.42 358,767.03 Foreign Currency F-change Difference 182,519.69 558.208.2? 756J96. 8.617.31 Net Cash Avaiabe 7,263,606.38 350,149.72 6,008,017.43 427,516.49 7,263.606.38 350,149.72 Represented by Net Cash Available 7,263,606.38 350,149.72 - 7,263,606.38 350,149.-2 Add Inter-Projects 13 Funds Transfer 1.116,342.71 69,916.03 - 1,116,342.71 69,916,03 Cash and Cas h Iquival ent at the end of 14 the Year 8,379,949.09 420,065.75 6,008,0 17.43 427,516.49 8,379,949.09 420,065.75 Chola J. Chabala Chitembo K. Chunga Permanent Secretary - DPA National Coordinator- NPCU Ministry of National Development Planning Minis ry ong SATi L NN D ate .................... ..................... D ate A 30542 USAKA ZAMB2A. AX 260 211 236481 MINISTRY OF NATIONAL DEVELOPMENT PLANNING TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT PROJECT IN ZAMBIA - NO. P164764/V790/IDA63980 CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31" DECEMBER 2020 NOTES TO THE STATEMENT OF SOURCES AND UTILIZATION OF FUNDS FOR THE FINANCIAL YEAR ENDED 3P1t DECEMBER 2020 1. Background On 5" November 2019, the Government of the Republic of Zambia and International Development Association (World Bank) signed a Project Financing agreement - P164764/63980 for the Transforming Landscapes for Resilience and Development in Zambia Project under the Ministry of National Development Planning. The Project Development Objective (PDO) is "to improve natural resource management in selected districts of Luapula, Muchinga and Northern Provinces to support sustainable livelihoods, and in the event of an eligible crisis or emergency, to provide immediate and effective response to the eligible crisis or emergency". This objective will be achieved by improving natural resource management in Project areas, also by supporting sustainable livelihoods, and provision of immediate and effective responses to eligibale crisis or emergency. The key components of the project include: Component 1: Promoting Diversified, Resilient, Sustainable Livelihoods This component is designed to create conditions for poverty-stricken communities facing climatic impacts to strengthen their resilience. This component also supports ward-level development planning, TA, workshops, and trainings for capacity building and institutional development. The activities under this component are structured around the following tasks: (a) increase smallholder production and productivity, (b) mitigate farmers' risks through the adoption of new technologies, and (c) facilitate adoption of alternative livelihoods as sustainable and resilient initiatives with reduced reliance on natural resources. This component also aims to support and improve infrastructure in vulnerable areas suffering from the lack of investments and that are also adversely affected by climate change. Component 2: Management of Community Forests and Protected Areas (PAs) Under this component, the project supports the establishment of Community Forest Management Groups (CFMGs) as well as Natural Forest Regeneration (NFR) areas to more effectively manage available forests and to create the minimal necessary conditions for restoring degraded forest areas. The component also addresses the problem of insufficient funding of the established PAs in the LMN Provinces. The main activities include developing basic infrastructure and strengthening capacity and management to protect and preserve biodiversity and ecosystem services. 7 MINISTRY OF NATIONAL DEVELOPMENT PLANNING TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT PROJECT IN ZAMBIA- NO. P164764/V 1790/IDA63980 CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31ST DECEMBER 2020 Component 3: Project management, Coordination, and Monitoring This component will finance the establishment and activities of three Provincial Project Implementation Units (PPIUs), TA, works, goods, services, workshops, and operational costs to support the project's day-to-day implementation and management, including procurement, financial management (FM), environmental and social safeguards. and preparation of annual work plans and organization of audit reports. The component further includes the design and implementation of a communication strategy to report on the project results and to raise awareness about land degradation, restoration and climate change impacts, vulnerability, and adaptation. It also supports the monitoring and evaluation (M&E) system to report on the project's expected results (disaggregating by gender, where appropriate) and systematizes the project's lessons learned. Component 4: Contingency Emergency Response Component (CERC Standardized) This component had been embedded in the project to finance early recovery and/or specific emergency works, goods, and services in case of eligible emergencies/crises/disasters caused by natural or man-made hazards, including public health crisis. The mechanism is designed to support enhancement of preparedness, early recovery activities, and provision of rapid response to disaster that can be implemented in a relatively short period. 2. Statement of Compliance The Statement of Sources and Utilization of Funds has been prepared in accordance with International Public Sector Accounting Standards (IPSAS) Cash Basis of Accounting. 3. Significant Accounting Policies Significant accounting policies adopted in the preparation of these financial statements and applied in all material respects, are set out below: 3.1 Basis of Financial Statement Preparation The Statement of Sources and Utilization of Funds were prepared under historical cost convention. i) Utilizations of Funds Utilization of funds represents amounts paid during the accounting period and no provisions are made for accrued expenses. Expenses are recognized at the time they are paid and they are translated into United States Dollars (US$) using a funds drawdown rate based on first in first out (FIFO) basis. IL8 MINISTRY OF NATIONAL DEVELOPMENT PLANNING TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT PROJECT IN ZAMBIA - NO. P164764/I 790/4DA63980 CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31sT DECEMBER 2020 All assets of capital nature purchased out of the funds received for the Project are treated as Project costs and the assets are not separately disclosed in the Statement of Sources and Utilization of Funds. The assets are included as an Appendix to the financial report. ii) Foreign Currencies and Exchange Rates The Project is financed by the World Bank in United States Dollar (US$). Local payments are made in the operational currency being the Zambian Kwacha (ZMW). In preparing the report, transactions have been translated into the two reporting currencies. 4. Sources of Funds L The source of funds for the Project represent amounts received from the International Development Association (IDA) - World Bank during the accounting period. The total agreed Project loan amount was US$100,000,000 for an initial Project period from 5th November 2019 to 31 ' December 2025. After the closure of the Project Preparation grant number V 1790 in 2019, there was a cash balance of US$427,516.49 (ZMW6,008,017.43) which was brought forward from the Project Preparatory Grant. During the year ended 31st December 2020, US$3,764.549.49 (ZMW69.507,182.49) was received in addition to the US$427,516 (ZMW6,008,017.43) which was brought forward form the PPG bringing the total available L funds to US$4,192,069.49 (ZMW75,515,199.92). 5. Foreign Currency Translations Foreign currency transactions are translated at the ruling rate on the day of translation. Transfer from the US Dollar Designated Account at Bank of Zambia are translated at the ruling rate at the time of the transfer. 6. Opening Balances 2020 2019 zMw us S zMW Us $ Designated Account (BOZ) 4.15721401.78 325,361.43 5i36.616.00 45,000.00 Operating Account (Zanaco) 29.190.94 2,077.16 3,416,448.17 286.499.41 Operating Account (ZICB) 1,406,424.71 100,077.90 1 _- - Total 6,008,017.43 427,516.49 3,953,064.17 331,499.41 7. Receipts The receipts represent the total funds that were disbursed by the World Bank to the four (4) Designated Accounts domiciled at Bank of Zambia (BoZ) for the National Project Coordinating Unit (NPCU) and the three (3) Provincial Project Implementation Units (PPIUs). The operational accounts Operational Accounts are domiciled at different Commercial Banks in the Project Provinces. 9 MINISTRY OF NATIONAL DEVELOPMENT PLANNING TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT PROJECT IN ZAMBIA - NO. P164764/VI790/IDA63980 CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31ST DECEMBER 2020 7.1 Receipts from World Bank Cummmulative to 31st 2020 2019 December 2020 Date of ZMW USs ZMW US$ ZMW US$ Receipt I World 69,507,182.49 3,764,549.45 8.963,579.98 703,158.24 84.259,062.47 Bank 4,967,707.69 Total 69,507,182.49 3,764,549.45 8,963,579.98 703,158.24 84,259,062.47 4,967,707.69 8. Component 1 - Promoting Diversified, Resilient, Sustainable Livelihoods 8.1 Subcomponent 1.1 Diversifying Livelihoods and Improving Farming Practices Cumulative to 31st December 12020 2019 2020 Expense Category ZMW US$ ZMW USs ZMW US$ Consulting Servic 3 ,674,979.37 194,975.37 2,047,284.87 166,659.75 5,729,963.69 362,300.21 Jj Priority Adaptation Sub projects 44,852,428.06 2,462,183.36 44,852,428.06 2,462,183.36 Incremental Operations Costs 2,417,321.70 174,388.00 2,417,321.70 174,388.00 Total 50,944,729.13 2,831,546.73 2,047,284.87 166,659.75 52,999,713.45 2,998,871.57 I1 10 MINISTRY OF NATIONAL DEVELOPMENT PLANNING TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT PROJECT IN ZAMBIA - NO. Pl64764/VI1790/IDA63980 CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31ST DECEMBER 2020 8.1 Subcomponent 1.2 - Developing productive climate resilient infrastructure for 8. sustainable livelihoods 8.2 Cummmulative to 31 Eapegoe 2020 2019 December 2020 Category____ __ ___ ZMW US ZMW us$ ZMW US$ jI~ Incremental 169,07611 9,348.43 169,076.11 9,348.43 Operations Costs Total 169,076.11 9,348.43 - - 169,076.11 9,348.43 8.3 Subcomponent 1.3 - strengthening Communities and Expanding Services Cummmulative to 31 December Expense 2020 2019 2020 ZMW US$ ZMW USS ZMW US$ Category Incremental 352,927.84 19,496.31 Operations Costs 352,927.84 19,496-31 Training Costs 67,523.00 3,721.79 - - 67,523.00 3.721-79 To tal 420,450.84 23,218.10- - 420,450.84 23,218.10 9 Component 2 - Management of Community Forests and Protected Areas 9.1 Sub component 2.1 Community Forest Management and Natural Forest Regeneration Cumnunulative to 31 2020 2019 December2020 Expense CatgoyZMW US$ ZWIW US$ ZMW USS Category Incremental Operations Costs 896,111.74 49.039.12 - 896,111.74 49.039.12 T o ta l 1 8 96 ,1 11.74 49 ,03 9 .12 -- 8 96 ,1 1 1.74 49 ,03 9.12 11 MINISTRY OF NATIONAL DEVELOPMENT PLANNING TRANSFORMINNG LANDSCAPES FOR RESI1LIENCE AN) DEVELOPMENT PROJECT IN ZAMBIA - NO. P164764/V1790/IDA63980 CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31IT DECEMBER 2020 10. Component 3 (a) - Project Management, Coordination, and Monitoring Cummmulative to 31 December Epe 2020 2019 2020 Category ZWU$ZMW USS ZMVW USS Incremental Opceens ts 10,061,112.13 593,832.38 5,419,550.12 440,481.41 17,323,867.63 1,193,531.98 Operations CostsI Total 10,061,112.13 593,832.38 5,419,550.12 440,481.41 17,323,867.63 1,193,531.98 IL 11. Component 3 (b) - Project Management, Coordination, and Monitoring Cummmulative to 31 December 2020 2019 2020 Expense ZMsW ZMW USS ZMW US$ Category Goods 1,342,699.91 74,562.35 1,342,699.91 74,562.35 Works 1.439,569.44 87,069.78 1.439,569.44 87,069.78 Non Consulting 195,575.16 10,689.00 Services 195,575.16 10,689.00 Consulting Consuting79,413.68 4,420.91 Services 79,413.68 4,420.91 Incremental 1,711,300.40 82,520.24 Operations Costs 1,711,300.40 82,520.24 Training Costs 1,174,074.69 75,669.18 1,174,074.69 75,669.18 Total 5,942,633.28 334,931.46 - - 5,942,633.28 334,931.46 12 IIR MINISTRY OF NATIONAL DEVELOPMENT PLANNING TRANSFORNINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT PROJECT IN ZAMBIA- NO. P164764/V1790/IDA63980 CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31sT DECEMBER 2020 12. Foreign Currency Exchange Difference 2020 2019 Cumulative as at 31 December 2020 ZMW US$ ZMW US$ ZMW US$ Opening Balances 6,008,017.43 427,516.49 3,953,064.17 331,49941 I Re ceipt s from World Bank 69,507,182.49 3,764,549.45 8,963.579.98 703,158.24 84,259,062,47 4.967,707.69 Total Cash Balances and Receipts 75,515,199.92 4,192,065.94 12,916,644.15 1,034,657.65 84,259,062.47 4,967,707.69 IL Total Expenditure 68,434,1 13.23 3,841,916.22 7,466,834.99 607,141.16 77,751,853.05 4,608,940.66 Total Cash Balances and Receipts Less Expenditure 7,081,086.69 350,149.72 5,449.809.16 427,516.49 6,507,209.42 358,767.03 Net Cash and Cash Equivalent 7.263,606.38 350,149.72 6,008,017.43 427,516.49 Foreign Currency Exchange Difference 182,519.69 - 558,208.27 - 182,519.69 13. Inter-Projects Funds Transfer From NPCU PROJECT ZMW US$ Tranfer to LUAPULA PPIU 465,826.77 30.141.18 Transfer to NORTHERN PPIU 330,000.00 22,108.37 Transfer to MUCHINGA PPIU 320,515.94 17,666.48 TOTAL 1,116,342.71 69,916.03 13 il MINISTRY OF NATIONAL DEVELOPMENT PLANNING TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT PROJECT IN ZAMBIA - NO. P164764/V1790/IDA63980 CONSOLIDATED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31ST DECEMBER 2020 14. Cash and Cash equivalent (Closing Cash Balances) Balances as at 31 December Balances as at 31 December Account Name 2020 2019 ZMW US$ ZMW US TRALRAD - PlU BOZ - NP 1,955.43 92.39 TRALRAD - PlU ZANACOBOZ - 1,851.655.94 91,500.38 NP Mugwi District Council 74,732.95 4,044.12 Mbala District Council 65.711.93 3.555.96 Nsama District Council 98,293.71 5,319.10 Mpulungu District Council 45,976.14 2.487.97 Chlubi District Council 70,980.40 3,841.06 Cash in Hand Nsama 490.00 26.52 Designated AccuntNPCU 6,888.86 361.43 4,572,401.78 325,361.43 Operational Accont NPCU 2,647.84 138.92 29,190.94 2,077.16 ZICB - NPCU 235.435.71 16,756.99 1,406,424.71 100,077.90 TRALARD - PIU BOZ - MP 1,929,875.71 91,182.41 TRALRAD - PIU ZANACOBOZ - 801,577.05 44,182.04 MP Luvishimanda District Council 5,377.54 296.40 IsokaDistrict Council 60.077.98 3,311.43 Mafinga District Council 17.545.96 967.11 Mpika Distrit Council 30,397.80 1,675.49 Kachibiya Dstrict Councl 24,997.32 1,377.82 Charna Distict Council 38,285.72 2.1 10.27 TRALRAD - PlU ZANACOBOZ - 2,503,282.97 118,274.65 LP TRALARD - PlU ZANACO - LP 474,976.24 26,406.93 Cifunabuli Town Council 32,368.20 1,799.55 Kawambwa Town Council A/c 2.978.80 165.61 Lungu Town Council A/c 78.43 4.36 Ncheenge Town Council A/c 2.658.46 147.81 Samfya Town Council 702.00 39.03 Total 8,379,949.09 420,065.75 6,008,017.43 427,516.49 14 MINISTRY OF NATIONAL DEVELOPMENT PLANNING TRANSFORMINNG LANDSCAPES FOR RESILIENCE AND DEVELOPMENT PROJECT IN ZAMBIA - NO. P164764/V1790/IDA63980 CONSOLIDAT ED FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31st DECEMBER 2020 15. Contingent liabilities There were no contingent liabilities as at 31 December 2020. 16. Post Reporting Period events There were no significant events after the Statement of Sources and Utilisation of Funds date requiring adjustment to the accounts or disclosure. 15 �L и х � С � � С � � а, гл i- �.о �t+ м .,�. еч •п ....'�. га �г, � .� w -r � �' -'�-а�. v�+о о м г- о�.... м м м t+ � са О Q оа м ГЧ � с й� h ьр ,� СТ +•а-г р .о м� r- � ст м с� м, :м � С м �� .°_ � z,., v е... а g ° � ,� � � „ � � г�,. 'V� � Fs .'- с, �t >? � �� � и � а. 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