ROYAL GOVERNMENT OF CAMBODIA MINISTRY OF AGRICULTURE, FORESTRY AND FISHERIES CAMBODIA NATIONAL MEKONG COMMITTEE Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Financial Statements for the year ended 31 December 2018 and Report of the Independent Auditors Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Contents Page 1. Statement by the Project management 1 2. Report of the independent auditors 2 3. Statement of financial position 5 4. Statement of sources of funds and expenditures 6 5. Statement of designated accounts 7 6. Notes to the financial statements 8 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Statement of financial position as at 31 December 2018 As at As at 31 December 2018 31 December 2017 Note US$ US$ Current assets Cash and bank balances 3 1,457,010 1,363,583 Advances 4 5,110 36,381 Total assets 1,462,120 1,399,964 Represented by: Fund balance at end of the year/period 1,462,120 1,399,964 The accompanying notes form an integral part of these financial statements. 5 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Statement of sources of funds and expenditures for the year ended 31 December 2018 Cumulative Period from Period from Year ended 8 August 2016 to 8 August 2016 to 31 December 2018 31 December 2017 31 December 2018 Note US$ US$ US$ Receipts 5 International Development Association (“IDA”) 1,288,489 2,327,864 3,616,353 Government counterpart fund 155,224 114,870 270,094 1,443,713 2,442,734 3,886,447 Other income 67 - 67 Expenditures by categories Goods 7 38,849 477,474 516,323 Civil works 8 293,101 40,421 333,522 Consultancy services 9 645,704 248,996 894,700 Training and workshops 10 86,209 48,019 134,228 Incremental operating costs 11 317,761 227,860 545,621 1,381,624 1,042,770 2,424,394 Excess of sources of funds over Expenditures 62,156 1,399,964 1,462,120 Fund balance at beginning of the year/period 1,399,964 - - Fund balance at end of the year/period 1,462,120 1,399,964 1,462,120 Expenditures by components 6 Fisheries and Aquatic Resources Management (“FARM”) 771,769 496,122 1,267,891 Water Resource Management (“WRM”) 609,855 546,648 1,156,503 Total expenditures 1,381,624 1,042,770 2,424,394 The accompanying notes form an integral part of these financial statements. 6 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Statement of designated accounts for the year ended 31 December 2018 Cumulative Period from Period from Year ended 8 August 2016 to 8 August 2016 to 31 December 2018 31 December 2017 31 December 2018 Note US$ US$ US$ Receipts Unused funds from the previous year/period 1,388,929 - - International Development Association (“IDA”) Advances - 1,800,000 1,800,000 Replenishments 5 1,288,489 527,864 1,816,353 Total sources of funds 2,677,418 2,327,864 3,616,353 Other income 67 - 67 Expenditures by categories Goods 7 38,849 477,474 516,323 Civil works 8 293,101 40,421 333,522 Consultancy services 9 645,704 248,996 894,700 Training and workshops 10 86,209 48,019 134,228 Incremental operating costs 239,375 124,025 363,400 Total expenditures 1,303,238 938,935 2,242,173 Excess of sources of funds over expenditures/ Fund balance at end of the year/period 1,374,247 1,388,929 1,374,247 Represented by: Cash and bank balances 3 1,371,780 1,355,191 1,371,780 Advances 4 2,467 33,738 2,467 1,374,247 1,388,929 1,374,247 The accompanying notes form an integral part of these financial statements. 7 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Notes to the financial statements for the year ended 31 December 2018 These notes form an integral part of and should be read in conjunction with the accompanying financial statements. 1. Background and activities The Mekong Integrated Water Resource Management Phase 3 Project (“the Project”) was established under the Financing Agreement Number 5777 - KH signed on 9 June 2016 between the Royal Government of Cambodia (“RGC”) represented by the Ministry of Economy and Finance (“MEF”) and the International Development Association (“IDA”) of the World Bank. The Project is implemented by the Ministry of Agriculture, Forestry and Fisheries (“MAFF”), and Cambodia National Mekong Committee (“CNMC”) Component 1: Fisheries and Aquatic Resources Management in Northern Cambodia (“FARM”) (Total cost of US$11 million; IDA finances US$10 million and RGC amounts of US$1 million). The objective of this component is to improve the management of fish and aquatic resources in selected areas in Kratie and Stung Treng provinces. Sub-Component 1.1: Establishment of Community Fisheries Management (US$2.5 million). Approximately 70 new and/or existing Community Fishery Organisations (“CFis”) will be supported through formulation of CFi fishery management plans including demarcation of fishing areas and conservation zones (“FCZ”), enforcement of fishing regulations, systematic monitoring and reporting, and evaluation of management plans. Sub-Component 1.2: Fisheries Co-Management Infrastructure and Equipment (US$2.2 million). This will provide infrastructure, equipment, and technical support to local, provincial, and national fishery management organisations. Activities include: (a) strengthen fishery co- management capacity at the Commune, district and provincial level; (b) provision of infrastructure and equipment for CFis to implement their management plans; (c) provision of infrastructure and equipment for Provincial FiA (PFiA); and (d) strengthen FiA’s capacity to monitor and assess fishery resources, and to engage in trans- boundary fisheries management with Laos under the framework of the Mekong Integrated Water Resource Management Program. 8 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Notes to the financial statements (continued) for the year ended 31 December 2018 1. Background and activities (continued) Sub-Component 1.3: Enhancements of Fisher Community Livelihoods (US$4.0 million). Activities include: (a) construction of a fish hatchery with capacity to produce roughly three million fingerlings per annum; (b) provision of small grants to CFi member households or groups to support livelihood diversification under a “Livelihood Enhancement Program”; and (c) construction of small-scale infrastructure identified in Commune Development Plans. Sub-Component 1.4: Project Administration and Management (US$2.3 million: US$1.3 million funded by IDA and $1.0 million by RGC). This will provide FiA and provincial FiAs with funds for: (a) office renovation, equipment, and vehicles; (b) technical support to meet minimum fiduciary/safeguard standards; and (c) incremental operating costs. The RGC will make in-kind contributions through the participation of government staff, and by providing office space and basic utilities. Component 2: Water Resources Management (“WRM”) in North-eastern Cambodia (Total Cost US$ 5.5 million; IDA of US$5.0 million and RGC of US$0.5 million). This component aims to improve water resources management in North-eastern Cambodia in the 3S and the 4P sub-basins, and support trans-boundary dialogue with Vietnam under the framework of the Mekong Integrated Water Resource Management Program. Sub-component 2.1: Strengthening Water Resource Management Institutions (US$1.6 million): This component will focus on developing the capacity of the Ministry of Water Resources and Metrology (“MOWRAM”) and the Provincial Department of Water Resources and Metrology (“PDOWRAM”) and agencies at the national and provincial levels by providing equipment, buildings, river basin committee and stakeholder education program support. The component will also finance activities related to the trans-boundary water management activities with Vietnam for the 2S basin. 9 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Notes to the financial statements (continued) for the year ended 31 December 2018 1. Background and activities (continued) Subcomponent 2.2: Water Resources Monitoring and Management in the 3S and 4P Basins (US$3.0 million): This component will finance the establishment of hydrological and meteorological monitoring stations, field surveys, development of water resource models, formulation of basin profile studies, and establish water resources monitoring an assessment programs. Sub-component 2.3: Project Administration and Management (US$0.9 million: IDA US$0.4 million and RGC US$0.5 million): This component finances specialised fiduciary consultants to support the CNMC to enable successful implementation of the Project. The RGC will make in-kind contributions by seconding government staff, and by providing office space and basic utilities. The agreement was effective for implementation from 8 August 2016 with total funding to be provided to the Project of Special Drawing Rights (“SDR”) 10,900,000 equivalent to US$15,000,000. The following table specifies the categories of Eligible Expenditures that may be financed out of the proceeds of the Financing (“Category”), the allocations of the amounts of the Financing to each Category, and the percentage of expenditures to be financed for Eligible Expenditures. Project cost IDA RGC Project Components US$ US$ US$ Component 1: Support for Fisheries and Aquatic Resources 11.0 10.0 1.0 Management in Northern Cambodia 1.1. Establishment of Community Fisheries Management 2.5 2.5 0.0 1.2. Fisheries Co-Management Infrastructure and Equipment 2.2 2.2 0.0 1.3. Enhancements of Fisher Community Livelihoods 4.0 4.0 0.0 1.4. Project Administration and Management 2.3 1.3 1.0 Component 2: Support for WRM in North-eastern Cambodia 5.5 5.0 0.5 2.1. Strengthening Water Resource Management Institutions 1.6 1.6 0.0 2.2. Water Resources Monitoring and Management 3.0 3.0 0.0 2.3. Project Administration and Management 0.9 0.4 1.5 Total 16.5 15.0 1.5 10 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Notes to the financial statements (continued) for the year ended 31 December 2018 2. Significant accounting policies (a) Basis of accounting The financial statements, which are expressed in the United States Dollars (“US$”), have been prepared in accordance with a modified cash basis of accounting. This is a basis of accounting that is designed to meet the requirements of the Project; it is not designed to produce financial statements that are compatible with International Financial Reporting Standards. Under this basis of accounting, income is recognised when funds are received in cash and expenditure is recognised when payments are made rather than when it is incurred, except for the advanced payments that are initially recognised as a receivable and only recognised as expenditure when they have been liquidated by supporting invoices. The financial statements present sources and uses of funds and the related financial information in relation to the IDA fund withdrawals and disbursements from the Project’s designated accounts together with the corresponding counterpart funds as specified under the Financing Agreement No. 5777 - KH between the MEF and the IDA of the World Bank. (b) Statement of designated accounts The statement of designated accounts is prepared in accordance with the financing agreement and is purely used to receive and disburse for expenditure funded by IDA financing proceeds. (c) Non-expendable equipment The cost of non-expendable equipment is charged to the statement of sources of funds and expenditures upon acquisition. For control and management purposes, a memorandum account for non-expendable equipment is maintained by way of a non-expendable equipment listing. (d) Foreign currency transactions The Project executes transactions and maintains its accounting records primarily in the US$. Transactions in currencies other than US$ are converted into US$ at the rates of exchange prevailing on the transaction dates. Fund balances in currencies other than US$ are translated into US$ at the open market exchange rates at the reporting date. All foreign exchange differences are recognised in the statements of sources of funds and expenditures and designated accounts. 11 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Notes to the financial statements (continued) for the year ended 31 December 2018 3. Cash and bank balances As at 31 December 2018 As at 31 December 2017 MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total US$ US$ US$ US$ US$ US$ Cash in bank - IDA 879,311 491,536 1,370,847 678,763 675,963 1,354,726 Cash on hand - IDA 753 180 933 274 191 465 880,064 491,716 1,371,780 679,037 676,154 1,355,191 Cash in bank - RGC 51,947 33,283 85,230 8,392 - 8,392 932,011 524,999 1,457,010 687,429 676,154 1,363,583 Cash at banks comprises bank accounts used for designated account fund and the government counterpart fund maintained in current account with the National Bank of Cambodia, bear no interest and earmarked specifically for the use of the Project. 12 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Notes to the financial statements (continued) for the year ended 31 December 2018 4. Advances As at 31 December 2018 As at 31 December 2017 MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total US$ US$ US$ US$ US$ US$ Advances - IDA 736 1,731 2,467 32,745 993 33,738 Advances - RGC 2,643 - 2,643 2,643 - 2,643 3,379 1,731 5,110 35,388 993 36,381 This represents the cash advanced to its sub-national level to implement Project’s activities at four provinces including Kratie, Mondulkiri, Ratanakiri and Steung Treng. 13 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Notes to the financial statements (continued) for the year ended 31 December 2018 5. Receipts Period from Cumulative period from For the year ended 31 December 2018 8 August 2016 to 31 December 2017 8 August 2016 to 31 December 2018 MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total Note US$ US$ US$ US$ US$ US$ US$ US$ US$ International Development Association (“IDA”) (a) 904,778 383,711 1,288,489 1,155,019 1,172,845 2,327,864 2,059,797 1,556,556 3,616,353 Government counterpart fund (b) 79,564 75,660 155,224 63,920 50,950 114,870 143,484 126,610 270,094 984,342 459,371 1,443,713 1,218,939 1,223,795 2,442,734 2,203,281 1,683,166 3,886,447 (a) This represents “fund” received from the IDA transferred directly to the Project’s designated accounts held at the National Bank of Cambodia. (b) This reconciliation of Government counterpart fund is as follows: Period from Cumulative period from For the year ended 31 December 2018 8 August 2016 to 31 December 2017 8 August 2016 to 31 December 2018 MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total US$ US$ US$ US$ US$ US$ US$ US$ US$ Unused fund brought forward 11,035 - - - - - - - - Funds received (*) 79,564 75,660 155,224 63,920 50,950 114,870 143,484 126,610 270,094 Expenses paid (36,009) (42,377) (78,386) (52,885) (50,950) (103,835) (88,894) (93,327) (182,221) Funds balance carried forward 54,590 33,283 76,838 11,035 - 11,035 54,590 33,283 87,873 (*) This comprise cash transferred from the National Treasury to the Project’s bank account and/ or payments made directly from the National Treasury to contractors. 14 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Notes to the financial statements (continued) for the year ended 31 December 2018 6. Expenditures by components Period from Cumulative period from For the year ended 31 December 2018 8 August 2016 to 31 December 2017 8 August 2016 to 31 December 2018 IDA RGC Total IDA RGC Total IDA RGC Total US$ US$ US$ US$ US$ US$ US$ US$ US$ Fisheries and Aquatic Resources Management (FARM) in Northern Cambodia 1.1. Establishment of Community Fisheries Management 286,137 - 286,137 49,187 - 49,187 335,324 - 335,324 1.2. Fisheries Co-Management Infrastructure and Equipment 56,705 - 56,705 49,284 - 49,284 105,989 - 105,989 1.3. Enhancements of Fisher Community Livelihoods 91,436 - 91,436 - - - 91,436 - 91,436 1.4. Project Administration and Management 301,482 36,009 337,491 344,766 52,885 397,651 646,248 88,894 735,142 735,760 36,009 771,769 443,237 52,885 496,122 1,178,997 88,894 1,267,891 Water Resource Management (WRM) in Northern Cambodia 2.1. Strengthening Water Resource Management Institutions 322,429 - 322,429 - - - 322,429 - 322,429 2.2. Water Resource Monitoring and Management 42,807 - 42,807 - - - 42,807 - 42,807 2.3. Project Administration and Management 202,242 42,377 244,619 495,698 50,950 546,648 697,940 93,327 791,267 567,478 42,377 609,855 495,698 50,950 546,648 1,063,176 93,327 1,156,503 1,303,238 78,386 1,381,624 938,935 103,835 1,042,770 2,242,173 182,221 2,424,394 7. Goods Period from Cumulative period from For the year ended 31 December 2018 8 August 2016 to 31 December 2017 8 August 2016 to 31 December 2018 MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total US$ US$ US$ US$ US$ US$ US$ US$ US$ Vehicles and motorcycles 9,820 3,256 13,076 153,060 212,524 365,584 162,880 215,780 378,660 Office furniture and equipment - 25,773 25,773 40,674 61,666 102,340 40,674 87,439 128,113 Accounting software - - - 4,600 4,950 9,550 4,600 4,950 9,550 9,820 29,029 38,849 198,334 279,140 477,474 208,154 308,169 516,323 15 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Notes to the financial statements (continued) for the year ended 31 December 2018 8. Civil works Period from Cumulative period from For the year ended 31 December 2018 8 August 2016 to 31 December 2017 8 August 2016 to 31 December 2018 MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total US$ US$ US$ US$ US$ US$ US$ US$ US$ Office renovation - 1,075 1,075 19,996 20,425 40,421 19,996 21,500 41,496 Building construction - 292,026 292,026 - - - - 292,026 292,026 - 293,101 293,101 19,996 20,425 40,421 19,996 313,526 333,522 9. Consultancy services Period from Cumulative period from For the year ended 31 December 2018 8 August 2016 to 31 December 2017 8 August 2016 to 31 December 2018 MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total US$ US$ US$ US$ US$ US$ US$ US$ US$ International consulting 116,815 81,023 197,838 28,571 67,168 95,739 145,386 148,191 293,577 National consulting 361,302 86,564 447,866 93,830 59,427 153,257 455,132 145,991 601,123 478,117 167,587 645,704 122,401 126,595 248,996 600,518 294,182 894,700 10. Training and workshops Period from Cumulative period from For the year ended 31 December 2018 8 August 2016 to 31 December 2017 8 August 2016 to 31 December 2018 MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total US$ US$ US$ US$ US$ US$ US$ US$ US$ Training and workshops 74,411 11,798 86,209 21,739 26,280 48,019 96,150 38,078 134,228 16 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Notes to the financial statements (continued) for the year ended 31 December 2018 11. Incremental operating costs Period from Cumulative period from For the year ended 31 December 2018 8 August 2016 to 31 December 2017 8 August 2016 to 31 December 2018 MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total US$ US$ US$ US$ US$ US$ US$ US$ US$ International Development Association (“IDA”) Admins, drivers and cleaners salary 30,804 27,797 58,601 20,963 16,853 37,816 51,767 44,650 96,417 Fuel, office equipment and maintenance 14,697 8,566 23,263 11,632 4,883 16,515 26,329 13,449 39,778 Office supplies and consumables 1,995 7,726 9,721 6,478 5,888 12,366 8,473 13,614 22,087 Survey, meeting and mission fee 121,034 4,996 126,030 18,417 2,369 20,786 139,451 7,365 146,816 Printing, advertising and communication 3,882 6,222 10,104 15,083 13,022 28,105 18,965 19,244 38,209 Others 999 10,657 11,656 8,194 243 8,437 9,193 10,900 20,093 173,411 65,964 239,375 80,767 43,258 124,025 254,178 109,222 363,400 Government counterpart fund Supplement salary 36,009 42,377 78,386 52,885 50,950 103,835 88,894 93,327 182,221 209,420 108,341 317,761 133,652 94,208 227,860 343,072 202,549 545,621 12. Designated accounts and withdrawal applications 12.1 Statement of designated accounts Period from Cumulative period from For the year ended 31 December 2018 8 August 2016 to 31 December 2017 8 August 2016 to 31 December 2018 MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total US$ US$ US$ US$ US$ US$ US$ US$ US$ International Development Association (“IDA”) Balance as at beginning of the period 711,782 677,147 1,388,929 - - - - - - Add: Total funds received from IDA during the period 904,778 383,711 1,288,489 1,155,019 1,172,845 2,327,864 2,059,797 1,556,556 3,616,353 Other income - 67 67 - - - - 67 67 Less: Total funds withdrawn for expenditure during the period (735,760) (567,478) (1,303,238) (443,237) (495,698) (938,935) (1,178,997) (1,063,176) (2,242,173) Balance at end of the period 880,800 493,447 1,374,247 711,782 677,147 1,388,929 880,800 493,447 1,374,247 17 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Notes to the financial statements (continued) for the year ended 31 December 2018 12. Designated accounts and withdrawal applications (continued) 12.2 Summary of withdrawal applications Consultancy Training and Incremental Withdrawal Advances Goods Civil works services workshops operating costs Total application number Date US$ US$ US$ US$ US$ US$ US$ FARM Initial advance 13-Dec-16 1,000,000 - - - - - 1,000,000 Replenishment No. 1 28-Apr-17 - - - 4,884 19,881 8,775 33,540 Replenishment No. 2 26-Jul-17 - - - 11,064 - 8,323 19,387 Replenishment No. 3 17-Aug-17 - - - 32,511 1,858 11,400 45,769 Replenishment No. 4 14-Nov-17 - 20,982 - 20,400 - 14,941 56,323 Sub total [1] 1,000,000 20,982 - 68,859 21,739 43,439 1,155,019 Replenishment No. 5 12-Jan-18 - 177,352 9,998 24,676 - 13,466 225,492 Replenishment No. 6 6-Feb-18 - - 9,998 28,867 - 23,863 62,728 Replenishment No. 7 11-May-18 - - - 85,490 4,047 59,080 148,617 Replenishment No. 8 16-Aug-18 - - - 122,214 6,708 22,610 151,532 Replenishment No. 9 22-Aug-18 - 9,820 - 38,434 13,240 19,787 81,281 Replenishment No. 10 5-Dec-18 - - - 152,516 42,612 40,000 235,128 Sub total [2] - 187,172 19,996 452,197 66,607 178,806 904,778 Sub total [3]=[1]+[2] 1,000,000 208,154 19,996 521,056 88,346 222,245 2,059,797 18 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Notes to the financial statements (continued) for the year ended 31 December 2018 12. Designated accounts and withdrawal applications (continued) 12.2 Summary of withdrawal applications (continued) Consultancy Training and Incremental Withdrawal Advances Goods Civil works services workshops operating costs Total application number Date US$ US$ US$ US$ US$ US$ US$ WRM Initial advance 8-Dec-16 800,000 - - - - - 800,000 Replenishment No. 1 12-Jul-17 - - - 5,637 1,096 7,854 14,587 Replenishment No. 2 20-Nov-17 - 221,476 20,425 76,850 22,028 17,479 358,258 Sub total [4] 800,000 221,476 20,425 82,487 23,124 25,333 1,172,845 Replenishment No. 3 17-Oct-18 - 29,029 105,794 49,562 1,373 34,506 220,264 Replenishment No. 4 7-Sep-18 - - 1,075 29,778 1,983 10,765 43,601 Replenishment No. 5 19-Apr-18 - 57,664 - 44,108 3,156 14,918 119,846 Sub total [5] - 86,693 106,869 123,448 6,512 60,189 383,711 Sub total [6]=[4]+[5] 800,000 308,169 127,294 205,935 29,636 85,522 1,556,556 Total [7]=[3]+[6] 1,800,000 516,323 147,290 726,991 117,982 307,767 3,616,353 19 Ministry of Agriculture, Forestry and Fisheries Cambodia National Mekong Committee Mekong Integrated Water Resource Management Phase 3 Project Credit No. 5777 - KH Notes to the financial statements (continued) for the year ended 31 December 2018 13. Commitments As at 31 December, the Project has the following commitments: As at 31 December 2018 As at 31 December 2017 MAFF-FARM CNMC-WRM Total MAFF-FARM CNMC-WRM Total US$ US$ US$ US$ US$ US$ Contracted but not yet paid: Consultancy services 1,683,191 538,474 2,221,665 910,358 355,856 1,266,214 Civil works - 98,696 98,696 - 1,075 1,075 1,683,191 637,170 2,320,361 910,358 356,931 1,267,289 20