FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION SENSITIVE AGRICULTURE PILOT PROJECT P163923 STATEMENT OF INCOME AND EXPENDITURE FOR THE PERIOD ENDED 30 JUNE 2019 FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO.P163923 STATEMENT OF INCOME AND EXPENDITURE FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 CONTENTS Page Statement of Councillors' responsibilities 1 Audit summary Financial statements 7 - 10 Statement of income and expenditure 11 Statement of activity on the designated account 12 Notes to the financial statements 13 - 14 Internal controls Independent auditor's report 15 Compliance with agreement terms Independent auditor's report 16 Appendices Appendix I - Statement of Expenditure (SOE) 17 - 29 Appendix II- Bank reconciliation - Holding account 30 Appendix III- Bank reconciliation - Operating account 31 Appendix IV - Fixed asset register 32 FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 STATEMENT OF INCOME AND EXPENDITURE FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 AUDIT SUMMARY Background and project identification Farmers Union of Malawi (FUM) with funding from Japan Social Development Fund (JSDF) through The World Bank is implementing a three year project namely Nutrition Sensitive Agriculture Pilot The project is being implemented in close collaboration with the Department of Nutrition HIV and AIDS (DNHA), Ministry of Agriculture Irrigation and Water Development (MoAIWD), Ministry of Health, Ministry of Education, Ministry of Gender and Community Development, Department of Agricultural Research Services, CIAT-HarvestPlus and academic institutions like Lilongwe University of Agriculture and Natural Resources (LUANAR). PROJECT OBJECTIVE The project development objective is to increase production and consumption of nutritious foods and improving access to livelihood opportunities among selected female and male youths aged 10-19 in the impact area. The project has three components namely; 1) Community mobilization and capacity building to enhance nutrition-sensitive agriculture, life skills, and nutrition through youth clubs 2) strengthening production and consumption of nutritious foods and 3) supporting project management, policy advocacy, monitoring and evaluation and knowledge dissemination. The main expected outcomes of the project are;  Number of adolescent female and male youth aged 10-19 years reporting consumption of four or more nutrient rich foods in previous 24 hours  Proportion of beneficiary groups reporting year round production of at least three micro- nutrient rich foods  Proportion of beneficiary groups (aged 15-19 years) engaging in IGAs  Number of beneficiary female and male youths aged 10-19 years participating in the project  Number of GRMs established The project targets Mwanza and Ntchisi districts due to increased registration of malnutrition despite high agricultural productivity, high dropping out of adolescents from school especially girls and limited engagement of adolescents in good agricultural practices. -2- FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 STATEMENT OF INCOME AND EXPENDITURE FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 AUDIT OBJECTIVE The objective of the audit of the project statement of receipts and expenditure as set out in the terms of reference for the assignment issued by Farmer Union of Malawi is to:  Enable the auditor to express an independent professional opinion on the financial position of the project as at the end of the financial year;  Ensure that the funds granted to the project have been used for the intended purposes;  Ensure that the project books of accounts provide the basis for the preparation of the project statement of receipts and expenditure are established to reflect the financial transactions in respect of the project;  Ensure that adequate internal controls and supporting documentation for transactions are maintained. AUDIT SCOPE Our audit was carried out in accordance with the international standards on auditing. It included such tests as we considered necessary to enable us to obtain reasonable assurance on whether:- (a) World bank funds have been used in accordance with the conditions of the financing agreement with due attention to economy and efficiency and only for the purposes for which they were provided; (b) Counterpart funds (government budget) and external funds (in case of co-financing) have been provided and used in accordance with the conditions of the financing agreement, with due attention to economy and efficiency and only for the purposes for which they were provided; (c) Goods, works and services financed have been procured in accordance with the financing agreement and in accordance with rules and procedures and have been properly accounted for; (d) Appropriate supporting documents, records and books of accounts relating to project activities have been kept. clear linkages should exist between the books of account and the statement of receipts and expenditure presented to the bank; (e) Special accounts have been maintained in accordance with the provisions of the financing (f) The statement of receipts and expenditure have been prepared by project management in accordance with applicable accounting standards and give a true and fair view of the financial position of the project as at the year end and of its incomes and expenditures for the year ended on that date; -3- FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 STATEMENT OF INCOME AND EXPENDITURE (CONTINUED) FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 AUDIT SCOPE (g) Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions and ensure safe custody of project-financed assets and that they are being used for the intended purposes; (h) fixed assets are real and properly evaluated and project property rights or related (i) Ineligible expenditures identified during the audit be reflected in a separate paragraph of the In complying with International Standards on Auditing (ISA), the auditor is expected to pay particular attention to the following matters: (j) Fraud and corruption: consider the risks of material misstatements in the statement of receipts and expenditure due to fraud as required by ISA 240: the responsibility to consider fraud in an audit of statement of receipts and expenditure. the auditor is required to identify and assess these risks (of material misstatement of the statement of receipts and expenditure) due to fraud, obtain sufficient appropriate audit evidence about the assessed risks; and respond appropriately to identified or suspected fraud; (k) Laws and regulations: in designing and performing audit procedures, evaluating and reporting the results, consider that noncompliance by the implementing agency with laws and regulations may materially affect the statement of receipts and expenditure as required by ISA 250: consideration of laws and regulations in an audit of statement of receipts and expenditure; (l) Governance: communicate audit matters of governance interest arising from the audit of statement of receipts and expenditure with those charged with governance of an entity as required by international standard on auditing 260: communication of audit matters with those charged with governance. (m) Risks: in order to reduce audit risk to an acceptable low level, determine the overall responses to assessed risks at the financial statement level, and design and perform further audit procedures to respond to assessed risks at the assertion level as required by internal -4- FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 STATEMENT OF INCOME AND EXPENDITURE (CONTINUED) FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 PRE-AUDIT STEPS PROJECT statement of income and expenditure (PFS)  Examination of the project statement of receipts and expenditure including budgeted amounts by category;  For expenditure, examination of source documents, verification of adequate authorization and verification that expenditure was allowable under the purposes for which the financing was provided;  Review of accounting records and ensuring that these have been maintained in accordance with the World Bank guidelines and terms and conditions of IDA Project no.P163923 hereunder, that Adolescent Nutrition Sensitive Agriculture Project has kept adequate records of the cash and bank transactions;  The conversion of one currency to another has been supported by an official receipt from the bank or an official exchange institution, stating the exchange rate;  Review of procurement procedures to ensure that they are in accordance the World Bank guidelines and terms and conditions of IDA Project no.P163923. INTERNAL CONTROL  Obtaining a sufficient understanding of the internal control structure to plan the audit and determine the nature, timing and extent of tests to be performed;  Documentation and evaluation of the control environment, the accounting system and the control procedures;  Assessment of control risk that is the effectiveness of the internal control structure, policies and procedures of the project in preventing or detecting material misstatements in the statement of income and expenditure. COMPLIANCE WITH FINANCING AGREEMENT TERMS  Identification of the agreement terms and determination of those which if not observed could have a material effect on statement of income and expenditure.  Assessment of each material requirement and the risks that non-compliance could occur;  Design of audit steps and procedures to test for errors, irregularities, and illegal acts that provide reasonable assurance of detecting instances of non-compliance.  For payments, verifying that they have been made in accordance with agreement terms and applicable regulations;  Verifying that expenditure by category was within the approved categories and the approved list of goods and services;  Determination that counterpart funds have been provided and expended in accordance with the relevant agreement;  Determination that the statement of receipts and expenditure are supported by the books and records from which the statement of receipts and expenditure are prepared;  Assessment of the physical status of implementation of the project components in relation to the level of disbursement made so far against the targets as set out in the appraisal report. -5- FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 STATEMENT OF INCOME AND EXPENDITURE (CONTINUED) FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 SPECIAL ACCOUNT There is no special account since all payments are made through direct payments method. Adolescent Nutrition Sensitive Agriculture project management did not prevent us from conducting any tests and procedures deemed necessary to form a reasonable basis for our opinion. AUDIT RESULTS statement of receipts and expenditure In our opinion, the statement of income and expenditure presents fairly, in all material respects the financial position of the project as at 30 June 2019 and of its income and expenditure for the year then ended in accordance with the World Bank guidelines and terms and conditions of IDA Project no.P163923. INTERNAL CONTROL Internal controls were adequate for the year. COMPLIANCE WITH AGREEMENT TERMS SPECIAL ACCOUNT There are no special account to be audited since the payment method is direct disbursement by the bank. Please do not hesitate to contact us should you require any further information or clarification. -6- FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 STATEMENT OF ACTIVITY ON THE DESIGNATED ACCOUNT FOR THE YEAR ENDED 30 JUNE 2019 IDA Credit No. TF- A8188 Deposit Bank: Reserve Bank of Malawi Currency USD Account No.00130006240211 Part I 1 Cumulative advances to end of current reporting period 500,000 2 Cumulative expenditures to end of last reporting period 433,897 3 Outstanding advance to be accounted for (line 1 minus line 2) 66,103 Part II 4 Opening DA balance at beginning of reporting period (as of beginning of quarter) - 5 Add/Subtract: Cumulative Adjustments (if any) - 6 Advances from World Bank during period 500,000 7 Add lines 5 and 6 500,000 8 Outstaning balances to be accounted for (add lines 4 and 7) 500,000 9 Closing DA balance at end of current reporting period (as of quarter) 66,103 10 Add/Subtract: Cumulative adjustments - 11 Expenditures for current reporting period 433,897 12 Add lines 10 and 11 433,897 13 Add lines 9 and 12 500,000 14 Difference (if any) (line 8 less line 13) - Part III 15 Total forecasted amount to be paid by World Bank 16 Less: Closing DA balance after adjustments 17 Direct payments/Special Commitments - 18 Add lines 16 and 17 - 19 Cash requirement from World bank for next two reporting period (line 15 less line 18) - - 12 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE INCOME AND EXPENDITURE STATEMENTS FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 1 REPORTING ENTITY Farmers Union is the implementing agency of a grant of US$ 2.73million financed by world bank by the Japan social Development Fund(JSDF).The aim of the Adolescent Nutrition Sensitive Agriculture Pilot project is to increase production and consumption of nutritious foods and to improve access to livelihoods opportunities among selected female and male youths in the targeted areas in districts of Mwanza and Ntchisi. The project is being implemented in close collaboration with the Department of Nutrition HIV and AIDS (DNHA), Ministry of Agriculture Irrigation and Water Development (MoAIWD), Ministry of Health, Ministry of Education, Ministry of Gender and Community Development, Department of Agricultural Research Services, CIAT-HarvestPlus and academic institutions like Lilongwe University of Agriculture and Natural Resources (LUANAR). These financial statements are for the FUM - Adollescent Nutrition Senstive Agriculture Project for the year ended 30 June 2019. 2 BASIS OF PREPARATION (a) Statement of compliance The financial statements have been prepared in accordance with the World Bank guidelines and terms and conditions of IDA Project no.P163923. (b) Basis of measurement The financial statements have been prepared under cash basis. ( c) Functional and presentation currency The financial statements have been presented in Malawi Kwacha, which is the Project's functional currency and United States Dollar. - 13 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 3.5 Income Income relate to fuding received from World Bank. 3.7 Expenses Expenses are recognized when incurred and not when paid. 2019 2019 Amount Amount MK USD 4 OPERATION INCOME World Bank 361,344,315 500,000 5 CASH AND CASH EQUIVALENT MK US$' Local Holding account 33,530 46 Local operating account 47,979,876 66,057 Net cash and cash equivalent 48,013,406 66,103 10 EXCHANGE RATES AND INFLATION The average of the year-end buying and selling rates of the major foreign currencies affecting the performance of the Secretariat are stated below, together with the increase in the National Consumer Price Index, which represent an official measure of inflation. 2019 Kwacha/US Dollar 778.1502 Inflation rate 9.3% At the time of signing the financial statements the exchange rates were as follows:- Kwacha/US Dollar 736.4016 Inflation rate 9.2% - 14 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) DETAILED INCOME AND EXPENDITURE STATEMENT FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix I Article Supplier's Name Type of Good or Service Currency and Currency and % Financed Amount Currency and Exchange Date of Brief Description Total Amount Total Amount by TF Eligible for Amount Paid Rate Payment of Contract of Invoice Financing from Covered by Designated Application Account 1.1 Community mobilisation & Sensitisation 1.1.2 Caswel Kachingwe Mobization&sensitization meetings in 2,111,672.00 2,111,672.00 100% 2,111,672.00 2,936.96 719.0000 16-Jan-19 Mwanza 1.1.2 Caswel Kachingwe Facilitation of DNCC meetings to plan 610,660.00 610,660.00 100% 610,660.00 849.32 719.0000 16-Jan-19 for community sensitization 1.1.2 Sangayemwe DNCC planning meeting in Ntchisi 297,015.00 297,015.00 100% 297,015.00 413.09 719.0000 16-Jan-19 Kausiwa 1.1.2 Sangayemwe Community mobilisation&sensitization 928,827.00 928,827.00 100% 928,827.00 1,291.83 719.0000 16-Jan-19 Kausiwa meeting in Ntchisi 1.1.2 Dennis Bonongwe Identification of mother demonstration 142,810.00 142,810.00 100% 142,810.00 198.62 719.0000 16-Jan-19 in Ntchisi 1.1.3 Funghai Chimombo Development committee sensization 2,651,385.60 2,651,385.60 100% 2,651,385.60 3,687.60 719.0000 16-Jan-19 meeting in Mwanza 1.1.3 Florence Kambala VDC sensitization meeting in Ntchisi 2,357,308.00 2,357,308.00 100% 2,357,308.00 3,278.59 719.0000 16-Jan-19 1.1.6 John Bosco Registration of adolescents girls & boys 4,107,160.00 4,107,160.00 100% 4,107,160.00 5,712.32 719.0000 16-Jan-19 Kasitomu in Ntchisi 1.1.6 Glale Enterprise Stationery for registration of 1,255,287.50 1,255,287.50 100% 1,255,287.50 1,745.88 719.0000 22-Jan-19 adolescents girls&boys 1.1.6 Eric Chimaliro Facilitation of registration of youth 1,692,450.00 1,692,450.00 100% 1,692,450.00 2,353.89 719.0000 25-Jan-19 beneficiaries 1.1.7 Dennis Bonongwe Formation of youth 1,340,500.00 1,340,500.00 100% 1,340,500.00 1,864.39 719.0000 25-Jan-19 groups&identification of PLS 1.1.2 Eric Chimaliro DNCC planning meeting in Mwanza 1,493,798.80 1,493,798.80 100% 1,493,798.80 2,077.61 719.0000 31-Jan-19 1.1.4 Dennis Bonongwe Allowances - ANSA project national 4,068,968.00 4,068,968.00 100% 4,068,968.00 5,659.20 719.0000 15-Mar-19 launch 1.1.4 Eric Chimaliro Edutainment, Publicity - ANSA Project 1,318,500.00 1,318,500.00 100% 1,318,500.00 1,833.80 719.0000 15-Mar-19 national launch 1.1.5 Sangayemwe Ntchisi district project launch 954,550.00 954,550.00 100% 954,550.00 1,327.61 719.0000 3-Apr-19 Kausiwa preparations 1.1.4 Mount Soche Accommodation for participants during 935,703.00 935,703.00 100% 935,703.00 1,301.39 719.0000 9-Apr-19 National project launch in Mwanza 1.1.4 Xtra Solutions Ltd National project launch video 910,450.00 910,450.00 100% 910,450.00 1,266.27 719.0000 9-Apr-19 production 1.1.4 Skeffa Chimoto Live performance&theme song for the 1,800,000.00 1,800,000.00 100% 1,800,000.00 2,503.48 719.0000 9-Apr-19 project launch - 17 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) DETAILED INCOME AND EXPENDITURE STATEMENT FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix I Article Supplier's Name Type of Good or Service Currency and Currency and % Financed Amount Currency and Exchange Date of Brief Description Total Amount Total Amount by TF Eligible for Amount Paid Rate Payment of Contract of Invoice Financing from Covered by Designated Application Account 1.1.4 Fairlane Media Printing of program for the project 736,000.00 736,000.00 100% 736,000.00 1,023.64 719.0000 9-Apr-19 launch 1.1.5 Dennis Bonongwe Ntchisi Project launch-Allowances 6,169,450.00 6,169,450.00 100% 6,169,450.00 8,493.91 726.3382 1-May-19 1.1.5 Puma Ntchisi project launch-Fuel 734,160.00 734,160.00 100% 734,160.00 1,010.77 726.3382 1-May-19 1.1.7 Eric Chimaliro ERMS&GRM training allowances 9,203,500.00 9,203,500.00 100% 9,203,500.00 12,671.09 726.3382 7-May-19 1.1.5 Dennis Bonongwe Ntchisi Project launch expenses 670,000.00 670,000.00 100% 670,000.00 922.44 726.3382 8-May-19 1.1.4 MRA WHT - Live Performance 450,000.00 450,000.00 100% 450,000.00 619.55 726.3382 13-May-19 1.1.4 MRA WHT - Launch event program 184,000.00 184,000.00 100% 184,000.00 253.33 726.3382 13-May-19 47,124,154.90 47,124,154.90 47,124,154.90 65,296.59 1.2 Capacity Building 1.2.9 Sangayemwe Seed distribution exercise 900,680.00 900,680.00 100% 900,680.00 1,252.68 719.0000 19-Feb-19 Kausiwa 1.2.9 Frolence Kambala Crop management 1 1,085,460.00 1,085,460.00 100% 1,085,460.00 1,509.68 719.0000 19-Feb-19 1.2.9 Eric Chimaliro Seed distribution exercise in Ntchisi 1,365,560.00 1,365,560.00 100% 1,365,560.00 1,899.25 719.0000 20-Feb-19 1.2.9 Funghai Chimombo Crop management in mother 1,110,000.00 1,110,000.00 100% 1,110,000.00 1,543.81 719.0000 27-Feb-19 demonstrations in Mwanza 1.2.9 Dennis Bonongwe Establishment of HH Intergrated 884,720.00 884,720.00 100% 884,720.00 1,230.49 719.0000 27-Feb-19 gardens in Mwanza 1.2.9 Eric Chimaliro Fruit tree seedling and vegetable seed 1,250,300.00 1,250,300.00 100% 1,250,300.00 1,738.94 719.0000 1-Mar-19 distribution and planting in Ntchisi 1.2.9 Sangayemwe Fruit tree seedling and vegetable seed 984,980.00 984,980.00 100% 984,980.00 1,369.93 719.0000 6-Mar-19 Kausiwa distribution and planting in Ntchisi 1.2.9 Eric Chimaliro Fruit tree seedling and vegetable seed 670,000.00 670,000.00 100% 670,000.00 931.85 719.0000 8-Mar-19 distribution and planting in Mwanza 1.2.9 John Bosco Youth group model training of trainers 4,318,435.00 4,318,435.00 100% 4,318,435.00 6,006.17 719.0000 8-Mar-19 Kasitomu in Mwanza&Ntchisi 1.2.1 Dennis Bonongwe Project staff training in nutrition 1,420,300.00 1,420,300.00 100% 1,420,300.00 1,955.43 726.3382 23-Apr-19 sensitive agriculture 1.2.2 Kabumba Hotel Adolescents training material 1,526,750.00 1,526,750.00 100% 1,526,750.00 2,101.98 726.3382 8-May-19 development workshop 1.2.7 Henry Nkhudzule Peer leaders leadership&youth group 1,752,509.50 1,752,509.50 100% 1,752,509.50 2,412.80 726.3382 10-May-19 dynamics trainings-refreshments - 18 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) DETAILED INCOME AND EXPENDITURE STATEMENT FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix I Article Supplier's Name Type of Good or Service Currency and Currency and % Financed Amount Currency and Exchange Date of Brief Description Total Amount Total Amount by TF Eligible for Amount Paid Rate Payment of Contract of Invoice Financing from Covered by Designated Application Account 1.2.7 John Bosco Peer leaders leadership&youth group 2,887,000.00 2,887,000.00 100% 2,887,000.00 3,974.73 726.3382 10-May-19 Kasitomu dynamics trainings-Allowances 1.2.7 Puma Peer leaders leadership&youth group 515,660.00 515,660.00 100% 515,660.00 709.94 726.3382 10-May-19 trainings-Fuel 1.2.2 MRA WHT - Conference package 314,000.00 314,000.00 100% 314,000.00 432.31 726.3382 13-May-19 1.2.7 Dennis Bonongwe Youth group module training- 5,350,000.00 5,350,000.00 100% 5,350,000.00 7,365.71 726.3382 15-May-19 tationery,communication,allowances 1.2.7 Puma Youth group module training fuel 489,440.00 489,440.00 100% 489,440.00 673.85 726.3382 15-May-19 1.2.7 Joseph Chiwaya Youth group module training in Mwanza- 1,589,830.00 1,589,830.00 100% 1,589,830.00 2,188.83 726.3382 15-May-19 refreshments 1.2.2 Tana Agencies Stationery for adolescents material 279,380.25 279,380.25 100% 279,380.25 384.64 726.3382 31-May-19 development workshop 1.2.2 Nation Publications Adolescents material development 374,418.71 374,418.71 100% 374,418.71 515.49 726.3382 31-May-19 Ltd training advert 1.2.5 Dennis Bonongwe Extension workers training on nutrition 1,720,000.00 1,720,000.00 100% 1,720,000.00 2,368.04 726.3382 31-May-19 and agriculture 1.2.6 Eric Chimaliro Extension workers training on sexual 3,200,000.00 3,200,000.00 100% 3,200,000.00 4,405.66 726.3382 3-Jun-19 reproductive health 1.2.7 Eric Chimaliro Peer leadership&Youth group dynamics 2,518,877.59 2,518,877.59 100% 2,518,877.59 3,467.91 726.3382 3-Jun-19 1.2.7 Dennis Bonongwe Peer leaders&youth group dynamics 2,658,717.50 2,658,717.50 100% 2,658,717.50 3,660.44 726.3382 7-Jun-19 1.2.2 MRA WHT - Stationery purchases 7,384.50 7,384.50 100% 7,384.50 10.17 726.3382 11-Jun-19 1.2.2 MRA WHT - Publication 77,599.73 77,599.73 100% 77,599.73 106.84 726.3382 11-Jun-19 1.2.7 MRA WHT - Refreshments supplies 49,170.00 49,170.00 100% 49,170.00 67.70 726.3382 11-Jun-19 1.2.6 Puma Fuel for youth group model training of 235,900.00 235,900.00 100% 235,900.00 324.78 726.3382 20-Jun-19 trainers in Ntchisi 1.2.6 Eric Chimaliro Funds for youth group model training of 1,695,000.00 1,695,000.00 100% 1,695,000.00 2,333.62 726.3382 20-Jun-19 trainers in Ntchisi 1.2.2 Blantyre Adolescents training material 171,836.10 171,836.10 100% 171,836.10 236.58 726.3382 24-Jun-19 newspapers Ltd development consultancy advert 1.2.2 Blantyre Adolescents training material 187,093.72 187,093.72 100% 187,093.72 257.58 726.3382 26-Jun-19 newspapers Ltd development consultancy advert 41,591,002.60 41,591,002.60 41,591,002.60 57,437.84 - 19 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) DETAILED INCOME AND EXPENDITURE STATEMENT FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix I Article Supplier's Name Type of Good or Service Currency and Currency and % Financed Amount Currency and Exchange Date of Brief Description Total Amount Total Amount by TF Eligible for Amount Paid Rate Payment of Contract of Invoice Financing from Covered by Designated Application Account 2.1 Production 2.1.2 Blantyre request for bids goods-Legumes,fruits 584,032.32 584,032.32 100% 584,032.32 812.28 719.0000 22-Jan-19 newspapers Ltd 2.1.2 Nation Publications request for bids goods-Legumes,fruits 794,190.02 794,190.02 100% 794,190.02 1,104.58 719.0000 23-Jan-19 Ltd 2.1.2 Malawi Revenue WHT - request for bids goods- 121,042.97 121,042.97 100% 121,042.97 168.35 719.0000 11-Feb-19 Authority Legumes,fruits 2.1.7 Eric Chimaliro Nutrition sensitive agriculture field day 1,025,390.00 1,025,390.00 100% 1,025,390.00 1,426.13 719.0000 27-Feb-19 in Mwanza 2.1.2 Favour Fruit Procurement of input packages of 18,658,814.11 18,658,814.11 100% 18,658,814.11 25,951.06 719.0000 7-Mar-19 nutrients rich foods 2.1.2 Khomaphero Farms Procurement of input packages of 11,058,000.00 11,058,000.00 100% 11,058,000.00 15,467.62 719.0000 7-Mar-19 nutrients rich foods 2.1.2 Sunmoon Enterprise Procurement of input packages of 29,457,600.00 29,457,600.00 100% 29,457,600.00 40,970.24 719.0000 7-Mar-19 nutrients rich foods 2.1.2 MRA WHT - Procurement of input packages 342,000.00 342,000.00 100% 342,000.00 475.66 719.0000 10-Apr-19 of nutrients rich foods 2.1.2 MRA WHT - Procurement of input packages 493,185.89 493,185.89 100% 493,185.89 685.93 719.0000 10-Apr-19 of nutrients rich foods 2.1.2 MRA WHT - Procurement of input packages 145,078.51 145,078.51 100% 145,078.51 201.78 719.0000 10-Apr-19 of nutrients rich foods 2.1.2 MRA WHT - Publication 136,342.32 136,342.32 100% 136,342.32 189.63 719.0000 10-Apr-19 62,815,676.14 62,815,676.14 62,815,676.14 87,453.27 2.2 Nutrition Education 2.2.2 Eric Chimaliro Edutainment, Publicity - ANSA Project 600,000.00 600,000.00 100% 600,000.00 834.49 719.0000 15-Mar-19 national launch 2.2.5 Eric Chimaliro Edutainment, Publicity - ANSA Project 1,060,000.00 1,060,000.00 100% 1,060,000.00 1,474.27 719.0000 15-Mar-19 national launch 2.2.3 Procurement of tshirts,golfshirts for the Strawberry advertisement 2,382,425.00 2,382,425.00 100% 2,382,425.00 3,313.53 719.0000 9-Apr-19 project launch 2.2.1 Puma Fuel for material develipment in Salima 780,000.00 780,000.00 100% 780,000.00 1,084.84 719.0000 17-Apr-19 2.2.1 Eric Chimaliro Material develipment for material 5,300,000.00 5,300,000.00 100% 5,300,000.00 7,371.35 719.0000 17-Apr-19 development task force team - 20 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) DETAILED INCOME AND EXPENDITURE STATEMENT FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix I Article Supplier's Name Type of Good or Service Currency and Currency and % Financed Amount Currency and Exchange Date of Brief Description Total Amount Total Amount by TF Eligible for Amount Paid Rate Payment of Contract of Invoice Financing from Covered by Designated Application Account 2.2.5 Skeffa Chimoto Publicity,Edutainment &Live 2,260,000.00 2,260,000.00 100% 2,260,000.00 3,111.50 726.3382 7-May-19 perforamnce for Project launch in Ntchisi 2.2.3 Invisible Thread Procurement of 2,874,055.00 2,874,055.00 100% 2,874,055.00 3,956.91 726.3382 8-May-19 T/shirts,Golfshirts&Caps for Ntchisi Project launch 2.2.3 Fairlane Media Printing&designing of Project launch 965,000.00 965,000.00 100% 965,000.00 1,328.58 726.3382 8-May-19 event program 2.2.3 MRA WHT - Launch event program 200,000.00 200,000.00 100% 200,000.00 275.35 726.3382 13-May-19 2.2.3 Invisible Thread Banners for Mwanza Project launch 1,001,900.00 1,001,900.00 100% 1,001,900.00 1,379.38 726.3382 22-May-19 2.2.5 MRA WHT - Live Performance 565,000.00 565,000.00 100% 565,000.00 777.87 726.3382 11-Jun-19 2.2.10 Buffalo bicycles Procurement of 125 bicycles 14,942,321.27 14,942,321.27 100% 14,942,321.27 20,572.13 726.3382 24-Jun-19 32,930,701.27 32,930,701.27 32,930,701.27 45,480.21 - 21 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) DETAILED INCOME AND EXPENDITURE STATEMENT FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix I Article Supplier's Name Type of Good or Service Currency and Currency and % Financed Amount Currency and Exchange Date of Brief Description Total Amount Total Amount by TF Eligible for Amount Paid Rate Payment of Contract of Invoice Financing from Covered by Designated Application Account 3.1 Monitoring and Evaluation 3.1.9 Dennis Bonongwe Project steering committee in Ntchisi 3,598,591.00 3,598,591.00 100% 3,598,591.00 5,004.99 719.0000 16-Jan-19 3.1.9 Livingstonia Beach Conference package for steering 650,000.00 650,000.00 100% 650,000.00 904.03 719.0000 16-Jan-19 committee meeting 3.1.11 John Bosco KasitomuM & E Officer 1,480,127.56 1,480,127.56 100% 1,480,127.56 2,058.59 719.0000 22-Jan-19 3.1.11 John Bosco KasitomuM & E Officer 740,063.78 740,063.78 100% 740,063.78 1,029.30 719.0000 24-Jan-19 3.1.11 MRA WHT - M & E Officer 164,458.62 164,458.62 100% 164,458.62 228.73 719.0000 11-Feb-19 3.1.11 MRA WHT - M & E Officer 82,229.31 82,229.31 100% 82,229.31 114.37 719.0000 11-Feb-19 Baseline study&development of project 3.1.4 Blantyre newspapers Ltd 171,836.10 171,836.10 100% 171,836.10 238.99 719.0000 19-Feb-19 monitoring advert 3.1.11 John Bosco KasitomuM & E Officer 740,063.78 740,063.78 100% 740,063.78 1,029.30 719.0000 26-Feb-19 3.1.6 Dennis Bonongwe DHN monitoring visits in 616,344.00 616,344.00 100% 616,344.00 857.22 719.0000 26-Feb-19 Ntchisi&Mwanza Expression of interest for baseline study 3.1.4 Blantyre newspapers Ltd 187,093.72 187,093.72 100% 187,093.72 260.21 719.0000 11-Mar-19 advert Expression of interest for baseline study 3.1.4 Nation Publications Ltd 204,038.32 204,038.32 100% 204,038.32 283.78 719.0000 11-Mar-19 advert 3.1.11 MRA WHT - M & E Officer 82,229.31 82,229.31 100% 82,229.31 114.37 719.0000 12-Mar-19 3.1.6 Dennis Bonongwe World Bank implementation support 1,994,830.00 1,994,830.00 100% 1,994,830.00 2,774.45 719.0000 15-Mar-19 mission 3.1.6 Samatha Banda FUM President monitoring visits 280,816.00 280,816.00 100% 280,816.00 390.56 719.0000 15-Mar-19 3.1.11 John Bosco M & E Officer 740,063.78 740,063.78 100% 740,063.78 1,029.30 719.0000 21-Mar-19 Kasitomu 3.1.11 MRA WHT - M & E Officer 35,613.70 35,613.70 100% 35,613.70 49.53 719.0000 10-Apr-19 3.1.4 MRA WHT - Publication 70,545.21 70,545.21 100% 70,545.21 98.12 719.0000 10-Apr-19 3.1.1 The Development Baseline study consultancy 13,992,200.00 13,992,200.00 100% 13,992,200.00 19,264.03 726.3382 23-Apr-19 Quest Consulting reimbursement costs group 3.1.11 John Bosco M & E Officer 740,063.78 740,063.78 100% 740,063.78 1,018.90 726.3382 23-Apr-19 Kasitomu 3.1.4 The Development Baseline study conslutancy fees 2,835,000.00 2,835,000.00 100% 2,835,000.00 3,903.14 726.3382 23-Apr-19 Quest Consulting 3.1.6 Dennis Bonongwe Project monitoring visit 140,000.00 140,000.00 100% 140,000.00 192.75 726.3382 23-Apr-19 3.1.12 Nkopola lodge Conference package for ESMS&GRM 5,219,120.00 5,219,120.00 100% 5,219,120.00 7,185.52 726.3382 7-May-19 training 3.1.4 Esteem Baseline study inception report 45,600.00 45,600.00 100% 45,600.00 62.78 726.3382 7-May-19 Investments presentation -refreshments 3.1.11 MRA WHT - M & E Officer 82,229.31 82,229.31 100% 82,229.31 113.21 726.3382 13-May-19 - 22 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) DETAILED INCOME AND EXPENDITURE STATEMENT FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix I Article Supplier's Name Type of Good or Service Currency and Currency and % Financed Amount Currency and Exchange Date of Brief Description Total Amount Total Amount by TF Eligible for Amount Paid Rate Payment of Contract of Invoice Financing from Covered by Designated Application Account 3.1.4 MRA WHT - Consultancy baseline 315,000.00 315,000.00 100% 315,000.00 433.68 726.3382 13-May-19 3.1.11 John Bosco M & E Officer 740,063.78 740,063.78 100% 740,063.78 1,018.90 726.3382 20-May-19 Kasitomu 3.1.6 Funghai Chimombo DNHA joint monitoring &supervision 1,129,140.00 1,129,140.00 100% 1,129,140.00 1,554.57 726.3382 30-May-19 visit in Mwanza 3.1.6 Florence DNHA joint monitoring and supervision 1,240,380.00 1,240,380.00 100% 1,240,380.00 1,707.72 726.3382 30-May-19 Dambolachepa in Ntchisi 3.1.6 Sunbird Mount Accomodation for Project manager 198,262.40 198,262.40 100% 198,262.40 272.96 726.3382 30-May-19 Soche DNHA national joint monitoring visit in Mwanza 3.1.4 John Bosco Baseline survey community 3,944,000.00 3,944,000.00 100% 3,944,000.00 5,429.98 726.3382 7-Jun-19 Kasitomu mobilisation supervision 3.1.11 MRA WHT - M & E Officer 82,229.31 82,229.31 100% 82,229.31 113.21 726.3382 11-Jun-19 3.1.4 MRA WHT - Publication 38,775.90 38,775.90 100% 38,775.90 53.39 726.3382 11-Jun-19 3.1.6 MRA WHT - Accomodations 49,565.60 49,565.60 100% 49,565.60 68.24 726.3382 11-Jun-19 3.1.11 John Bosco M & E Officer 740,063.78 740,063.78 100% 740,063.78 1,018.90 726.3382 20-Jun-19 Kasitomu 3.1.9 Dennis Bonongwe Allowances for project steering 6,146,760.00 6,146,760.00 100% 6,146,760.00 8,462.67 726.3382 26-Jun-19 committee in Salima 3.1.9 Eric Chimaliro Fuel refunds for project steering 2,325,380.00 2,325,380.00 100% 2,325,380.00 3,201.51 726.3382 26-Jun-19 committee in Salima 3.1.9 Livingstonia Beach Conference package for project 973,672.30 973,672.30 100% 973,672.30 1,340.52 726.3382 26-Jun-19 steering committee in Salima 52,816,450.35 52,816,450.35 52,816,450.35 72,882.41 - 23 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) DETAILED INCOME AND EXPENDITURE STATEMENT FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix I Article Supplier's Name Type of Good or Service Currency and Currency and % Financed Amount Currency and Exchange Date of Brief Description Total Amount Total Amount by TF Eligible for Amount Paid Rate Payment of Contract of Invoice Financing from Covered by Designated Application Account 3.2 Project Management and Administration 3.2.14 Chikondi Kalulu Ntchisi office rentals-November 2018- 586,500.00 586,500.00 100% 586,500.00 815.72 719.0000 16-Jan-19 pril 2019 3.2.16 Reserve Bank of Funds transfer charge 10,785.00 10,785.00 100% 10,785.00 15.00 719.0000 17-Jan-19 Malawi 3.2.16 FDH Bank Account opening book balance 21,102.07 21,102.07 100% 21,102.07 29.35 719.0000 17-Jan-19 3.2.16 FDH Bank Cheque book request fee 18,800.00 18,800.00 100% 18,800.00 26.15 719.0000 18-Jan-19 3.2.1 Sangayemwe District Project Coordinators 1,994,330.88 1,994,330.88 100% 1,994,330.88 2,773.76 719.0000 22-Jan-19 Kausiwa & Caswel Kachingwe 3.2.14 FUM-SALARIES Mwanza office rent refund-Nov-Jan 225,000.00 225,000.00 100% 225,000.00 312.93 719.0000 22-Jan-19 2029 3.2.2 Dennis Bonongwe & Project Accountants 2,228,526.00 2,228,526.00 100% 2,228,526.00 3,099.48 719.0000 22-Jan-19 Eric Chimaliro 3.2.3 Florence Kambala & Project Facilitators 1,638,270.00 1,638,270.00 100% 1,638,270.00 2,278.54 719.0000 22-Jan-19 Funghai Chimombo 3.2.1 Sangayemwe District Project Coordinators 997,165.44 997,165.44 100% 997,165.44 1,386.88 719.0000 24-Jan-19 Kausiwa & Caswel Kachingwe 3.2.16 FDH Bank Bank Charge 17,200.00 17,200.00 100% 17,200.00 23.92 719.0000 24-Jan-19 3.2.16 FDH Bank Funds transfer charge 4,900.00 4,900.00 100% 4,900.00 6.82 719.0000 24-Jan-19 3.2.2 Dennis Bonongwe & Project Accountants 1,114,263.00 1,114,263.00 100% 1,114,263.00 1,549.74 719.0000 24-Jan-19 Eric Chimaliro 3.2.3 Florence Kambala & Project Facilitators 819,135.00 819,135.00 100% 819,135.00 1,139.27 719.0000 24-Jan-19 Funghai Chimombo 3.2.4 Jacob Nyirongo Project Manager 4,889,200.00 4,889,200.00 100% 4,889,200.00 6,800.00 719.0000 24-Jan-19 3.2.5 Prince Chief Executive Officer 981,233.68 981,233.68 100% 981,233.68 1,364.72 719.0000 24-Jan-19 Kapondamgaga 3.2.6 DIDI 928,775.44 928,775.44 100% 928,775.44 1,291.76 719.0000 24-Jan-19 3.2.7 Jobson Msowoya DOFA 877,582.64 877,582.64 100% 877,582.64 1,220.56 719.0000 24-Jan-19 3.2.8 McFord Nkhwimba Procurement Officer 1,002,631.12 1,002,631.12 100% 1,002,631.12 1,394.48 719.0000 24-Jan-19 3.2.16 FDH Bank Cheque book request fee 18,800.00 18,800.00 100% 18,800.00 26.15 719.0000 28-Jan-19 3.2.14 Fyness Ngwira Mwanza Office rentals-February-April 191,250.00 191,250.00 100% 191,250.00 265.99 719.0000 4-Feb-19 2019 3.2.1 MRA WHT - District Project Coordinators 221,592.32 221,592.32 100% 221,592.32 308.20 719.0000 11-Feb-19 3.2.1 MRA WHT - District Project Coordinators 110,796.16 110,796.16 100% 110,796.16 154.10 719.0000 11-Feb-19 - 24 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) DETAILED INCOME AND EXPENDITURE STATEMENT FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix I Article Supplier's Name Type of Good or Service Currency and Currency and % Financed Amount Currency and Exchange Date of Brief Description Total Amount Total Amount by TF Eligible for Amount Paid Rate Payment of Contract of Invoice Financing from Covered by Designated Application Account 3.2.14 MRA WHT - Ntchisi office rentals-November 103,500.00 103,500.00 100% 103,500.00 143.95 719.0000 11-Feb-19 2018-pril 2019 3.2.2 MRA WHT - Project Accountants 247,614.00 247,614.00 100% 247,614.00 344.39 719.0000 11-Feb-19 3.2.2 MRA WHT - Project Accountants 123,807.00 123,807.00 100% 123,807.00 172.19 719.0000 11-Feb-19 3.2.3 MRA WHT - Project Facilitators 182,030.00 182,030.00 100% 182,030.00 253.17 719.0000 11-Feb-19 3.2.3 MRA WHT - Project Facilitators 91,015.00 91,015.00 100% 91,015.00 126.59 719.0000 11-Feb-19 3.2.9 Puma Fuel for office operations 820,000.00 820,000.00 100% 820,000.00 1,140.47 719.0000 13-Feb-19 3.2.13 ESCOM Mwanza office electricity 50,000.00 50,000.00 100% 50,000.00 69.54 719.0000 19-Feb-19 3.2.15 Lolesi Dzupile Mwanza office guard wages for January 37,123.30 37,123.30 100% 37,123.30 51.63 719.0000 19-Feb-19 2019 3.2.15 Empire Kreatives 300-Business card for Accountants&M& 58,200.00 58,200.00 100% 58,200.00 80.95 719.0000 19-Feb-19 E Office 3.2.1 Sangayemwe District Project Coordinators 997,165.44 997,165.44 100% 997,165.44 1,386.88 719.0000 26-Feb-19 Kausiwa & Caswel Kachingwe 3.2.16 FDH Bank Consultants payment transfer charge 28,000.00 28,000.00 100% 28,000.00 38.94 719.0000 26-Feb-19 3.2.16 FDH Bank Outward swift charge 17,200.00 17,200.00 100% 17,200.00 23.92 719.0000 26-Feb-19 3.2.2 Dennis Bonongwe & Project Accountants 1,114,263.00 1,114,263.00 100% 1,114,263.00 1,549.74 719.0000 26-Feb-19 Eric Chimaliro 3.2.3 Florence Kambala & Project Facilitators 819,135.00 819,135.00 100% 819,135.00 1,139.27 719.0000 26-Feb-19 Funghai Chimombo 3.2.4 Jacob Nyirongo Project Manager 1,222,300.00 1,222,300.00 100% 1,222,300.00 1,700.00 719.0000 26-Feb-19 3.2.5 Prince Chief Executive Officer 245,308.42 245,308.42 100% 245,308.42 341.18 719.0000 26-Feb-19 Kapondamgaga 3.2.6 DIDI 232,193.86 232,193.86 100% 232,193.86 322.94 719.0000 26-Feb-19 3.2.7 Jobson Msowoya DOFA 219,395.66 219,395.66 100% 219,395.66 305.14 719.0000 26-Feb-19 3.2.8 McFord Nkhwimba Procurement Officer 250,657.78 250,657.78 100% 250,657.78 348.62 719.0000 26-Feb-19 3.2.11 DMC Technologies Procurement of 7 laptops&2 printers 5,357,200.00 5,357,200.00 100% 5,357,200.00 7,450.90 719.0000 27-Feb-19 3.2.13 Southern Region Mwanza office waterbill 11,381.76 11,381.76 100% 11,381.76 15.83 719.0000 11-Mar-19 waterboard 3.2.15 Lolesi Dzupile Mwanza Office guard-February 2019 30,768.00 30,768.00 100% 30,768.00 42.79 719.0000 11-Mar-19 wages 3.2.1 MRA WHT - District Project Coordinators 110,796.16 110,796.16 100% 110,796.16 154.10 719.0000 12-Mar-19 3.2.14 MRA WHT - Mwanza Office rentals-February- 33,750.00 33,750.00 100% 33,750.00 46.94 719.0000 12-Mar-19 April 2019 3.2.15 MRA WHT - 300-Business card for 1,800.00 1,800.00 100% 1,800.00 2.50 719.0000 12-Mar-19 Accountants&M& E Office - 25 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) DETAILED INCOME AND EXPENDITURE STATEMENT FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix I Article Supplier's Name Type of Good or Service Currency and Currency and % Financed Amount Currency and Exchange Date of Brief Description Total Amount Total Amount by TF Eligible for Amount Paid Rate Payment of Contract of Invoice Financing from Covered by Designated Application Account 3.2.2 MRA WHT - Project Accountants 123,807.00 123,807.00 100% 123,807.00 172.19 719.0000 12-Mar-19 3.2.3 MRA WHT - Project Facilitators 91,015.00 91,015.00 100% 91,015.00 126.59 719.0000 12-Mar-19 3.2.16 FDH Bank Outward swift charge 17,200.00 17,200.00 100% 17,200.00 23.92 719.0000 19-Mar-19 3.2.4 Jacob Nyirongo Project Manager 1,222,300.00 1,222,300.00 100% 1,222,300.00 1,700.00 719.0000 19-Mar-19 3.2.5 Prince Chief Executive Officer 245,308.42 245,308.42 100% 245,308.42 341.18 719.0000 19-Mar-19 Kapondamgaga 3.2.6 DIDI 232,193.86 232,193.86 100% 232,193.86 322.94 719.0000 19-Mar-19 3.2.7 Jobson Msowoya DOFA 219,395.66 219,395.66 100% 219,395.66 305.14 719.0000 19-Mar-19 3.2.8 McFord Nkhwimba Procurement Officer 250,657.78 250,657.78 100% 250,657.78 348.62 719.0000 19-Mar-19 3.2.1 Sangayemwe District Project Coordinators 997,165.44 997,165.44 100% 997,165.44 1,386.88 719.0000 21-Mar-19 Kausiwa & Caswel Kachingwe 3.2.16 FDH Bank Consultants payment transfer charge 28,000.00 28,000.00 100% 28,000.00 38.94 719.0000 21-Mar-19 3.2.16 FDH Bank Salary transfer charge 28,000.00 28,000.00 100% 28,000.00 38.94 719.0000 21-Mar-19 3.2.2 Dennis Bonongwe & Project Accountants 1,114,263.00 1,114,263.00 100% 1,114,263.00 1,549.74 719.0000 21-Mar-19 Eric Chimaliro 3.2.3 Florence Kambala & Project Facilitators 819,135.00 819,135.00 100% 819,135.00 1,139.27 719.0000 21-Mar-19 Funghai Chimombo 3.2.13 Central Region Ntchisi waterbill 14,674.21 14,674.21 100% 14,674.21 20.41 719.0000 3-Apr-19 waterboard 3.2.15 Sangayemwe Ntchisi Office March 2019 guard wages 38,090.92 38,090.92 100% 38,090.92 52.98 719.0000 3-Apr-19 Kausiwa 3.2.15 Lolesi Dzupile Mwanza Office March 2019 guard wages 38,090.92 38,090.92 100% 38,090.92 52.98 719.0000 3-Apr-19 3.2.13 Chipiku Stores Office supplies 855,341.84 855,341.84 100% 855,341.84 1,189.63 719.0000 4-Apr-19 3.2.1 MRA WHT - District Project Coordinators 55,398.08 55,398.08 100% 55,398.08 77.05 719.0000 10-Apr-19 3.2.1 MRA WHT - District Project Coordinators 55,398.08 55,398.08 100% 55,398.08 77.05 719.0000 10-Apr-19 3.2.2 MRA WHT - Project Accountants 35,613.70 35,613.70 100% 35,613.70 49.53 719.0000 10-Apr-19 3.2.2 MRA WHT - Project Accountants 61,903.50 61,903.50 100% 61,903.50 86.10 719.0000 10-Apr-19 3.2.3 MRA WHT - Project Facilitators 45,507.50 45,507.50 100% 45,507.50 63.29 719.0000 10-Apr-19 3.2.3 MRA WHT - Project Facilitators 45,507.50 45,507.50 100% 45,507.50 63.29 719.0000 10-Apr-19 3.2.9 Acts Auto Centre BS 4250 supplies 184,300.00 184,300.00 100% 184,300.00 256.33 719.0000 10-Apr-19 3.2.13 MUZ Creations Procurement of Sage evolution 6,419,416.67 6,419,416.67 100% 6,419,416.67 8,928.26 719.0000 11-Apr-19 3.2.9 Toyota Malawi DZ 4373 Service 935,249.29 935,249.29 100% 935,249.29 1,300.76 719.0000 11-Apr-19 3.2.1 Sangayemwe District Project Coordinators 997,165.44 997,165.44 100% 997,165.44 1,372.87 726.3382 23-Apr-19 Kausiwa & Caswel Kachingwe - 26 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) DETAILED INCOME AND EXPENDITURE STATEMENT FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix I Article Supplier's Name Type of Good or Service Currency and Currency and % Financed Amount Currency and Exchange Date of Brief Description Total Amount Total Amount by TF Eligible for Amount Paid Rate Payment of Contract of Invoice Financing from Covered by Designated Application Account 3.2.16 FDH bank Salary transfer charge 28,000.00 28,000.00 100% 28,000.00 38.55 726.3382 23-Apr-19 3.2.2 Dennis Bonongwe & Project Accountants 1,114,263.00 1,114,263.00 100% 1,114,263.00 1,534.08 726.3382 23-Apr-19 Eric Chimaliro 3.2.3 Florence Kambala & Project Facilitators 819,135.00 819,135.00 100% 819,135.00 1,127.76 726.3382 23-Apr-19 Funghai Chimombo 3.2.4 Jacob Nyirongo Project Manager 1,222,300.00 1,222,300.00 100% 1,222,300.00 1,682.82 726.3382 23-Apr-19 3.2.5 Prince Chief Executive Officer 245,308.42 245,308.42 100% 245,308.42 337.73 726.3382 23-Apr-19 Kapondamgaga 3.2.6 DIDI 232,193.86 232,193.86 100% 232,193.86 319.68 726.3382 23-Apr-19 3.2.7 Jobson Msowoya DOFA 219,395.66 219,395.66 100% 219,395.66 302.06 726.3382 23-Apr-19 3.2.8 McFord Nkhwimba Procurement Officer 250,657.78 250,657.78 100% 250,657.78 345.10 726.3382 23-Apr-19 3.2.16 FDH Bank Dishonoured cheque no.000081 charge 62,000.00 62,000.00 100% 62,000.00 85.36 726.3382 1-May-19 3.2.1 MRA WHT - District Project Coordinators 55,398.08 55,398.08 100% 55,398.08 76.27 726.3382 13-May-19 3.2.1 MRA WHT - District Project Coordinators 55,398.08 55,398.08 100% 55,398.08 76.27 726.3382 13-May-19 3.2.13 MRA WHT - Sage Accounting software 154,010.66 154,010.66 100% 154,010.66 212.04 726.3382 13-May-19 3.2.13 MRA WHT - Sage Accounting software 359,934.67 359,934.67 100% 359,934.67 495.55 726.3382 13-May-19 3.2.2 MRA WHT - Project Accountants 61,903.50 61,903.50 100% 61,903.50 85.23 726.3382 13-May-19 3.2.2 MRA WHT - Project Accountants 61,903.50 61,903.50 100% 61,903.50 85.23 726.3382 13-May-19 3.2.3 MRA WHT - Project Facilitators 45,507.50 45,507.50 100% 45,507.50 62.65 726.3382 13-May-19 3.2.3 MRA WHT - Project Facilitators 45,507.50 45,507.50 100% 45,507.50 62.65 726.3382 13-May-19 3.2.9 MRA WHT - Vehicle service 72,870.10 72,870.10 100% 72,870.10 100.33 726.3382 13-May-19 3.2.14 Chikondi Kalulu Ntchisi Office rentals-May to July 2019 280,500.00 280,500.00 100% 280,500.00 386.18 726.3382 15-May-19 3.2.14 Fyness Ngwira Mwanza Office rentals-May to July 2019 191,250.00 191,250.00 100% 191,250.00 263.31 726.3382 15-May-19 3.2.15 Lolesi Dzupile Mwanza Office guard wages-April 2019 38,090.92 38,090.92 100% 38,090.92 52.44 726.3382 15-May-19 wages 3.2.15 Sangayemwe Ntchisi Office guard wages-April 2019 38,090.92 38,090.92 100% 38,090.92 52.44 726.3382 15-May-19 Kausiwa 3.2.16 FDH Bank Salary contribution transfer charge 17,200.00 17,200.00 100% 17,200.00 23.68 726.3382 15-May-19 3.2.4 Jacob Nyirongo Project Manager 1,234,774.94 1,234,774.94 100% 1,234,774.94 1,700.00 726.3382 15-May-19 3.2.5 Prince Chief Executive Officer 247,812.07 247,812.07 100% 247,812.07 341.18 726.3382 15-May-19 Kapondamgaga 3.2.6 DIDI 234,563.66 234,563.66 100% 234,563.66 322.94 726.3382 15-May-19 3.2.7 Jobson Msowoya DOFA 221,634.84 221,634.84 100% 221,634.84 305.14 726.3382 15-May-19 3.2.8 McFord Nkhwimba Procurement Officer 253,216.02 253,216.02 100% 253,216.02 348.62 726.3382 15-May-19 3.2.9 Puma Fuel for May&June 2019 820,000.00 820,000.00 100% 820,000.00 1,128.95 726.3382 15-May-19 - 27 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) DETAILED INCOME AND EXPENDITURE STATEMENT FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix I Article Supplier's Name Type of Good or Service Currency and Currency and % Financed Amount Currency and Exchange Date of Brief Description Total Amount Total Amount by TF Eligible for Amount Paid Rate Payment of Contract of Invoice Financing from Covered by Designated Application Account 3.2.1 Sangayemwe District Project Coordinators 997,165.44 997,165.44 100% 997,165.44 1,372.87 726.3382 20-May-19 Kausiwa & Caswel Kachingwe 3.2.16 FDH Bank Consultant payment transfer charge 24,000.00 24,000.00 100% 24,000.00 33.04 726.3382 20-May-19 3.2.2 Dennis Bonongwe & Project Accountants 1,114,263.00 1,114,263.00 100% 1,114,263.00 1,534.08 726.3382 20-May-19 Eric Chimaliro 3.2.3 Florence Kambala & Project Facilitators 819,135.00 819,135.00 100% 819,135.00 1,127.76 726.3382 20-May-19 Funghai Chimombo 3.2.13 Glalle Enterprises Stationery for office use 1,434,697.50 1,434,697.50 100% 1,434,697.50 1,975.25 726.3382 31-May-19 3.2.15 Lolesi Dzupile May 2019 Mwanza Office gueard wages 38,090.92 38,090.92 100% 38,090.92 52.44 726.3382 7-Jun-19 3.2.15 Sangayemwe May 2019 Ntchisi Office guard wages 38,090.92 38,090.92 100% 38,090.92 52.44 726.3382 7-Jun-19 Kausiwa 3.2.1 MRA WHT - District Project Coordinators 55,398.08 55,398.08 100% 55,398.08 76.27 726.3382 11-Jun-19 3.2.1 MRA WHT - District Project Coordinators 55,398.08 55,398.08 100% 55,398.08 76.27 726.3382 11-Jun-19 3.2.14 MRA WHT - Rentals 49,500.00 49,500.00 100% 49,500.00 68.15 726.3382 11-Jun-19 3.2.14 MRA WHT - Rentals 33,750.00 33,750.00 100% 33,750.00 46.47 726.3382 11-Jun-19 3.2.2 MRA WHT - Project Accountants 61,903.50 61,903.50 100% 61,903.50 85.23 726.3382 11-Jun-19 3.2.2 MRA WHT - Project Accountants 61,903.50 61,903.50 100% 61,903.50 85.23 726.3382 11-Jun-19 3.2.3 MRA WHT - Project Facilitators 45,507.50 45,507.50 100% 45,507.50 62.65 726.3382 11-Jun-19 3.2.3 MRA WHT - Project Facilitators 45,507.50 45,507.50 100% 45,507.50 62.65 726.3382 11-Jun-19 3.2.4 Jacob Nyirongo Project Manager 1,234,774.94 1,234,774.94 100% 1,234,774.94 1,700.00 726.3382 11-Jun-19 3.2.5 Prince Chief Executive Officer 247,812.07 247,812.07 100% 247,812.07 341.18 726.3382 11-Jun-19 Kapondamgaga 3.2.6 DIDI 234,563.66 234,563.66 100% 234,563.66 322.94 726.3382 11-Jun-19 3.2.7 Jobson Msowoya DOFA 221,634.84 221,634.84 100% 221,634.84 305.14 726.3382 11-Jun-19 3.2.8 McFord Nkhwimba Procurement Officer 253,216.02 253,216.02 100% 253,216.02 348.62 726.3382 11-Jun-19 3.2.10 Stansfield Motors Purchase of two motorcycles 8,513,991.17 8,513,991.17 100% 8,513,991.17 11,721.80 726.3382 14-Jun-19 Ltd 3.2.9 Toyota Malawi DZ 4373 service 279,902.05 279,902.05 100% 279,902.05 385.36 726.3382 17-Jun-19 3.2.16 FDH Bank June 2019 salary contribution funds 17,200.00 17,200.00 100% 17,200.00 23.68 726.3382 18-Jun-19 transfer charge 3.2.1 Sangayemwe District Project Coordinators 997,165.44 997,165.44 100% 997,165.44 1,372.87 726.3382 20-Jun-19 Kausiwa & Caswel Kachingwe 3.2.2 Dennis Bonongwe & Project Accountants 1,114,263.00 1,114,263.00 100% 1,114,263.00 1,534.08 726.3382 20-Jun-19 Eric Chimaliro - 28 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 NOTES TO THE FINANCIAL STATEMENTS ( CONTINUED ) DETAILED INCOME AND EXPENDITURE STATEMENT FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix I Article Supplier's Name Type of Good or Service Currency and Currency and % Financed Amount Currency and Exchange Date of Brief Description Total Amount Total Amount by TF Eligible for Amount Paid Rate Payment of Contract of Invoice Financing from Covered by Designated Application Account 3.2.3 Florence Kambala & Project Facilitators 819,135.00 819,135.00 100% 819,135.00 1,127.76 726.3382 20-Jun-19 Funghai Chimombo 3.2.9 Acts Auto Centre BS 4250 service 1,073,410.00 1,073,410.00 100% 1,073,410.00 1,477.84 726.3382 20-Jun-19 3.2.9 Kwik-Fit BS 4250 tyres 940,000.00 940,000.00 100% 940,000.00 1,294.16 726.3382 21-Jun-19 3.2.15 Lolesi Dzupile June 2019 Mwanza office wages 38,090.92 38,090.92 100% 38,090.92 52.44 726.3382 26-Jun-19 3.2.15 Thauzeni Phiri June 2019 Ntchisi Office wages 38,090.92 38,090.92 100% 38,090.92 52.44 726.3382 26-Jun-19 76,052,923.59 76,052,923.59 76,052,923.59 105,346.31 TOTAL EXPENDITURE 313,330,908.85 433,896.63 - 29 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT P163923 APPENDIX TO THE STATEMENT OF INCOME AND EXPENDITURE FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix II Bank Reconciliation Statement Account Name: ANSA Period: June-19 Currency: MK Bank Name & Location Account: Reserve Bank Bank Account Number: 13006240210 Balance per Bank Statement 33,529.93 Balance per Cashbook 33,529.93 - 30 - FARMERS UNION OF MALAWI(FUM) ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 APPENDIX TO THE STATEMENT OF INCOME AND EXPENDITURE FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix III Bank Reconciliation Statement Account Name: ANSA Period: June-19 Currency: MK Bank Name & Location Account: FDH Bank Bank Account Number: 1970000163921 Balance per Bank Statement 70,799,870.73 Less uncleared floats Date Details Ref no. Amount 11-Mar-19 Souther region waterboard 000047 11,381.76 11-Apr-19 Muz Creations 000074 6,419,416.67 07-Jun-19 Sangayemwe Kausiwa 000125 38,090.92 24-Jun-19 Bufallo bicycles 000133 14,942,321.27 24-Jun-19 Blantyre newspapers Ltd 000134 171,836.10 26-Jun-19 Lolesi Dzupile 000135 38,090.92 26-Jun-19 Thauseni Phiri 000136 38,090.92 26-Jun-19 Blantyre newspapers Ltd 000137 187,093.72 26-Jun-19 Livingstonia Beach 000140 973,672.30 22,819,994.58 Balance per Cashbook 47,979,876.15 - 31 - FARMERS UNION OF MALAWI(FUM) ON BEHALF OF MALAWI GOVERNMENT ADOLESCENT NUTRITION - SENSITIVE AGRICULTURE PILOT PROJECT NO. P163923 FIXED ASSET REGISTER FOR THE PERIOD FROM 1 DECEMBER 2018 TO 30 JUNE 2019 Appendix IV No Project Name Asset Number Description Serial Date Acquired Purchase Price Additions Disposals Depreciation Depreciation as Carrying NO./ENGINE on Disposal at 30/06/19 Amount Malawi Kwacha Malawi Malawi Disposal MOTOR CYCLES Kwacha Kwacha ANSA FUM-ANSA-M1 Yamaha XTZ 125E Motor Cycle BW 2901 43,630.00 4,457,515.00 4,457,515.00 ANSA FUM-ANSA-M2 Yamaha XTZ 125E Motor Cycle BW 2897 43,630.00 4,457,515.00 4,457,515.00 Total for Motor cycles 8,915,030 - - 8,915,030 OFFICE EQUIPMENT (COMPUTERS) ANSA FUM-ANSA-L1 Hp Laptop CND841794J 27-Feb-19 699,000.00 - 699,000.00 ANSA FUM-ANSA-L2 Hp Laptop CND8417874 27-Feb-19 699,000.00 - 699,000.00 ANSA FUM-ANSA-L3 Hp Laptop CND84178ZG 27-Feb-19 699,000.00 - 699,000.00 ANSA FUM-ANSA-L4 Hp Laptop CND84179HM 27-Feb-19 699,000.00 - 699,000.00 ANSA FUM-ANSA-L5 Hp Laptop CND841794L 27-Feb-19 699,000.00 - 699,000.00 ANSA FUM-ANSA-L6 Hp Laptop CND84179JJ 27-Feb-19 699,000.00 - 699,000.00 ANSA FUM-ANSA-L7 Hp Laptop 27-Feb-19 699,000.00 - 699,000.00 ANSA FUM-ANSA-P1 Hp Laserjet Printer 27-Feb-19 302,900.00 - 302,900.00 ANSA FUM-ANSA-P2 Hp Laserjet Printer 27-Feb-19 302,900.00 - 302,900.00 Total for office equipment 5,498,800 - 5,498,800 Grand total 14,413,830 - - - - 14,413,830 - 32 -