OFFICIAL DOCUMENTS , THE WORLD BANK MR) . A I WORLDBANKoROUP 2021 H.E. Sani Yaya Minister of Economy and Finance Ministry of Economy and Finance Imincuble CASEP B.P.387 Lond Republic of Togo Re: Republic of Togo Credit No. 6981-TG, Grant No. D901-TG Improving Quality and Equity of Basic Education Project Additional Instructions: Disbursement and Financial Information Letter Excellency: I refer to the Financing Agreement between Republic of Togo (the "Recipient") and the International Development Association (the "Association") for the above-referenced Project. The General Conditions, as defined in the Financing Agreement, provide that the Recipient may from time to time request withdrawals of the Credit and Grant amounts from the Credit and Grant Accounts in accordance with the Disbursement and Financial Information Letter, and such additional instructions as the Association may specify from time to time by notice to the Recipient. The General Conditions also provide that the Disbursement and Financial Information Letter may set out Project specific financial reporting requirements. This letter constitutes such Disbursement and Financial Information Letter C'DFIL") and may be revised from time to time. . Disbursement Arrangements, Withdrawal ofCredit and Grant Funds, and Reporting of Uses of Credit and Grant Funds The Disbursement Guidelines for Investment Project Financing, dated February 2017, ("Disbursement Guidelines") are available in the Association's public website at https://www,woridbank.or- and its secure website "Client Connection" at https://clientconnection.worldbank.org. The Disbursement Guidelines are an integral part of the DFIL, and the marner in which the provisions in the guidelines apply to the Credit and the Grant is specified below. (i) Disbursement Arrangements General Provisions(Schedule 1). The table in Schedule I sets out the disbursement methods which may be used by the Recipient, information on registration of authorized signatures, processing of withdrawal applications (including minimum value of applications and processing of advances), instructions on supporting documentation, and frequency of reporting on the Designated Account. (i) Electronic Delivery. Section 11.01(c) of the General Conditions The Recipient will deliver Withdrawal Applications (with supporting documents) electronically through the Association's web-based portal "Client Connection" at htIps//clientconnection.worldbank.or'. -2- This option will be effected after the officials designated in writing by the Recipient who are authorized to sign and deliver Withdrawal Applications have registered as users of "Client Connection". The designated officials will deliver Applications electronically by completing the Form 2380, which is accessible through "Client Connection". By signing the Authorized Signatory Letter, the Recipient confirms that it is authorizing such persons to accept Secure Identification Credentials ("SIDC") and to deliver the Applications and supporting documents to the Association by electronic means. The Recipient may exercise the option of preparing and delivering Withdrawal Applications in paper form on exceptional cases (including those where the Borrower encounters legal limitations), and which were previously agreed with the Association. By designating officials to use SIDC and by choosing to deliver the Applications electronically, the Recipient confirms through the authorized signatory letter its agreement to: (a) abide by the Terms and Conditions of Use of Secure Identification Credentials in connection with Use of Electronic Means to Process Applications and Supporting Documentation, available in the Association's public website at htgs;//worlda g and "Client Connection"; and (b) to cause such official to abide by those terms and conditions. II. Financial Reports and Audits. (i) Financial Reports. The Recipient must prepare and furnish to the Association not later than forty- five (45) days after the end of each calendar quarter, interim unaudited financial reports ("IFR") for the Project covering the quarter. Where a UN agency is contracted by the Recipient, the Recipient is responsible to ensure that the financial reporting requirements applicable to the UN Agency are stipulated in the agreement between the Recipient and the UN agency and met in a timely manner. () Audits. Each audit of the Financial Statements must cover the period of one fiscal year of the Recipient, commencing with the fiscal year in which the first withdrawal was made. The audited Financial Statements for each such period must be furnished to the Association not later than six (6) months after the end of such period. Where a UN agency is contracted by the Recipient, the Recipient is responsible to ensure that the documentation requirements applicable to the UN agency, for project audit purposes, are stipulated in the agreement between the Recipient mid the UN agency. Ill. Other Information. For additional infornation on disbursement arrangements, please refer to the Loan Handbook available on the Association's website (http://www.worldbank.org/) and "Client Connection". The Association recommends that you register as a user of "Client Connection". From this website you will be able to prepare and deliver Applications, monitor the near real-time status of the Credit and Grant, and retrieve related policy, financial, and procurement information. For more information about the website and registration arrangements, or if you have any queries in relation to the above, please contact the Association by email at AskI.oanisfiWorldBankorEg using the above reference. Yusincerl ora .e Gaevers ountry D etor for Togo Western and C tral Africa Region Attachments 1. Interim unaudited Financial Report ("IFR") У ^ i ��_ 4Chcdule 1 : i)isйlnrscmeп! i'ravisйonч ]3аsБс Infarnrвllvn �.__�.._.._... . 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Outvranding агпаимs ш thc яccredited Еа.�гутеп[ пgcncies shuuйd tчс гсПепед in йhё i7esil;rиulc�d.ыcaunf гесяпсiliаейап s[тспьrпt. '1"he dctдil тспl тадс 1а Гiппй tкnefiCiдries н�1й Ьс ke ^ the l+Eq1 плд иi11 йж;тiаllаtьlс о1 оп ^ йпк Гог 4�crifu�(6ivra. _ tXth¢r . Рпуnьепls ta UN hdencics {if плу) тпу be таде 4hrauglr llid Advarкes {�vгth ог аь�ь[Lапt а 11Т1 Сапэгпilпьепl) disЬursemcn! тсСlгапйsт. 1п сп.а af л сппlгпсi � witlэ и{!Л1 Agency re�uiriv� п 1JiЧ t.яттilгпспl, м ггррliсд[iоп Гаг issгr�ncc оГцйJ �arnmitmcm is Sa be submiued tьу [1гС RесilвяспlЛЭапааrег. 5ubscyucrrt Iaayrmnls алд docrиtcnratitьn nfex�cndйlnres nndcr ehc сяпlпсl пгич) ЕгС тпде in пс�огдппсе wйth the Commitmcnt lейtет ta tae iceucd Ьу 11и Assосiпlian иnкl 41аг сяпFгаеl Ьс(ьче¢n thc £iarroчtcrгКeci�enl ппд 1he l1N д(;епсу. йп catr аГа UP! Пдtiалсе {и�iihяut UN ['аттiйпгеМ), дпсозпспlaEion af'ехйаепдпигс shvulJ tac тядс vncc tЬс ГпаЕ imroicчa is issaкd nnd tx�tx! яп 1he l1N 1�inancinl i2cpar4 4- AttaehM A( InWrim unaudited Financial Report Republic of Togo Improving Quality and Equity of Basic Education Project (PAQEFJ3) IDA Loan No. xxx / GPE Loan No. xxx Sources and Uses of Funds - Ai nounts in XOF rot die Quarter ended ddVniin/yyyy EXPENDITURE; S Quarter Cumulative RECEIPTS IDA Punds GPE Funds TotalReccipts LFSS EXPENWWRE BY COMPONENT Component 1: Imp roving qual ity of waching and luam i ng IA. Improved toncher training and motihoring gystein 12. Cuff iculuin reform and textbook pol ig 1-3. Perrarmanwbased grant V!9 rams Component 2: Improve equitable accoss to basic education (primary and lower-5ccondary) 2. 1. Reduc Ina barriefs to &iris' education in rum] and disadvanLagcd atcas 2.2. Expandinpacocss in primn and lower-srcondary education 2.3. Supporting the establishment of diAitally cnabled school environmenN COMPORent 3: Strengthening astem man2p ment and resilience 3. 1. SyEteni str pSthcnjn& and resf lience ror effective sector management 3.1 Consol idnting accou ntability and capaci Ly building of COGEPs and key stakeholders 3.3. Technical mistame, naonitoriTig and evalualiosi aad Project managcment -Component 4! Contingency Ernorgency Responso Component (CER.) Totat Expcnditure RECEII'TS LESS PAYMENTS Npt Change in Cash CASH BALANCES Opening Cash Balances IDA Designated Account GPE Designatex! Accowit Total Opening Cosh Ralances Closing Cash Balances IDA Designawd Account 61'ri Designated Account Totid Clqjj sh Balances . ... ...... -5- Republic oFTogn, Improving Quality and Equity of Basie Educaion Projec (PAQ1IMB) iDA Loan No. xxx /GPE Loan No. xxx Use 01 Fuinds by Project ConxpIilts - Amounts in XOV For dle Quater ended dd/mrnlyyyy Current iKriod CimulativF Acilma Budgeted Variance Actual Budgeted Variance Conmpnent,1 Imnproving quality of ieaching and leurning n. L. Improved (eacher trafning andm 1.2, Curriculuin iefori and textbook policy 1.3. Ierfornance-based grant prograst Tro1i Compmtonent 1 Component 2: Improve equitablc nccess lo bx"ic cducation (prinary and Iower-seconda 2 I Reducing trriers o gids educiaion in nma and didvnrtaged areas 2.2. Expanding ncccss in prilary and lower-seconday education 2.3. Supporting the estabishnnt oldigitally enabled school erviomnents Total Cumpoirnt 2 Comonenit 3: Strenghening system managernent and reilience 3. 1. System strenglhening and resilience for effecive sector management 3.2. Consolidaling accounlibility and capcity building f COGlPs and key stukeholders 353I Technical assigimeice, monikoring and evaluation and Project managemleit Total Component 3 Component 4: Contingency Elergency Response Component (CER C) ___ Tofal Component 4 Ttaifl Expenditures DESIGNATED ACCOUNT A (DA-A) ACTIVITY STATEMENT Republic of Togo UCP-MEPSTA hnproving Quality and Equity of Basic Education Project (PAQEEB) Designated Account A (DA-A) Activity Statement For the quarterly period ending.............. Improving Quality and Equity of Basic Education Project Project Name: (PAQEEB) IDA Loan No.: Deposit Bank: A/C No. Currency of DA-A FCFA PART I 1. Cumulative advances to end of current reporting period 2. Cumulative expenditures to end of last reporting period 3. Outstanding Advance Lo be accounted (line I minus linc2) PART II 4. Opening DA-A balance at beginning of reporting period (as of ...) 5. Add/subtract: Cumulative adjustments (if any) 6. Advances from World Bank during reporting period 7. Add lines 5 and 6 8. Outstanding advances to be accounted for (add line 4 and line 7) 9. Closing DA-A balance at end of current reporting period (as of ... 10. Add/subtract: Cumulative adjustments (if any) 1. Expenditures for current reporting period 12. Add line 10 and 11 13. Add line 9 and 12 14. Differene (if any) (line 8 minus line 13) PART III 15. Total forecasted amount to be paid by World Bank 16. Less: Closing DA-A balance after adjustments 17. Direct aymcnts/SC paynments 18, Add lines 16 and 17 19. Cash requirement from World Bank for next two reporting period (Iines 15 minus line 18) E l -7- Republic of Togo UCP-MEPSTA Improving Quality and Equity of Basic Education Project (PAQEEB) DESIGNATED ACCOUNT El (DA-3) ACTIVITY STATEMENT Republic of Togo UCP-MEPSTA Improving Quality and Equity of Basic Education Project (PAQEEB) Designated Account B (DA-B) Activity Statement For the quarterly period ending............. Improving Quality and Equity of Basic Education Project Project Name: (PAQEEB) GPE Loan No.: Deposit Bank: A/C No. Curreuey of DA-D FCFA PART I 1. Cumulative advances to end of current reprtin eried 2. Cumulative expenditures to end of last reporting period 3. Outstanding Advance to be accounted (line I minus line2) PART II. 4. Opening DA-B balance at beginning of reporting period (as of .f...) 5. Add/subtract: Cumulative adjustments (ifany) 6, Advances from World Bank during repoting period 7. Add lines 5 and 6 8. Outstanding advarces to be accounted for (add line 4 and line 7) 9, Closing DA-3 balance at end of current reporting period (as of..) 10. Add/subtract: Cumulative adjustments (if any) I. Expenditures for current reporting period 12. Add line 10 and II 13, Add line9 and 12 14 Difference (if any) (Iline Sm minus,line 13), PART III 15. Total forecasted amount to be paid by World Bank 16. Less; Closing DA balance after adJustments 17. Direct payments/SC payments 18. Add lines 16 and 17 19. Cash requirement from World Bank for next two reporting period (lines 15 minus line 18) Republic Of Togo UCP-MEPSTA Improving Quality and Equity of Basic Education Project (PAQEEB) Statement of ELigible Expenditure under the PBCs For the quarterly period ending......... (FCFA) Actions to be Status of actions Amount Amount Undisbursed FBCs completed completion allocated disbursed balance PBC #1 PBC #2 PBC #3 TOTAL