OFFICIAL
The World Bank                              rENTS                       (202) 473-1000
INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT D09A   0433       Cable Address: INTBAFRAD
INTERNATIONAL DEVELOPMENT ASSOCIATION           U.S.A.                  Cable Address: INDEVAS
May 23, 2017
Mrs. Kemi Adeosun
Honorable Minister of Finance
Federal Ministry of Finance
Finance Headquarters
Central Business District
Abuja, FCT Federal Republic of Nigeria
Re: EU TF Grant No. TF017831 (State Employment and Expenditure for Results Project)
Second Amendment to the Disbursement Letter dated May 12, 2016
Additional Instructions: Disbursement
Excellency:
I refer to the Grant Agreement ("Agreement") between the Republic of Nigeria
("Recipient") and the International Development Association ("the Association") acting as
administrator for a European Union trust fund for the above-referenced project dated May 12,
2016. I also refer to the First Amendment of this Disbursement Letter dated September 26, 2016
and the Omnibus Amendment dated April 12, 2017. The Agreement provides that the
Association may issue additional instructions regarding the withdrawal of the proceeds of Grant
TF017831 ("Grant"). This letter ("Disbursement Letter"), as revised from time to time,
constitutes the additional instructions.
The purpose of this Second Amendment is to add a new Designated Account to be
managed by the Federal Ministry of Finance and related instructions related to the management
of this new Designated Account. The related sections of the Disbursement letter are amended as
follows:
II. Withdrawal of Grant Proceeds
(vi) Advances
*  Type of Designated Accounts (subsection5.3): Designated Account (F 1) to be
managed by Federal Ministry of Finance: Segregated
* Currency of Designated Accounts (subsection 5.4): EURO
*  Financial Institution at which the Designated Accounts will be opened
(subsection 5.5): Central Bank of Nigeria
*  Ceiling (subsection 6.1): Variable based on 6 month expenditure forecast
All other provisions and attachment in the original Disbursement Letter, the First
Amendment and the Omnibus Amendment as referred above, shall remain in force and effect.


If you have any queries in rejatibn to'tleabove, please contact Faly Diallo, Finance
Officer at WFALA-AFR@worldbank.org using thbAbove reference.
Very truly yours,
INTERNATIONAL DEVELOPMENT ASSOCIATION
By
Finan  Offi r
Loan Operations