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February 7, 2000
H.E. Tertius Zongo
Minister of Economy and Finance
Ministry of Economy and Finance
Ouagadougou, Burkina Faso
Re:  Second National Agricultural Services  Project
 (Credit No. 2974-BUR)
Amendment to the Development Credit Agreement 
(90-Day Advance Accounts)
Excellency:
We refer to the Development Credit Agreement (the “Agreement”) between Burkina Faso 
and the International Development Association (the “Association”), dated December 15, 1997, as 
amended, and to your letter dated October 6, 1999, requesting changes pertaining to the addition 
of seven 90-day advance accounts benefiting the agricultural research component executed by 
INERA, and eleven 90-day advance accounts benefiting the agricultural extension component 
executed by the Ministry of Agriculture.
We are pleased to inform you that the Association accedes to your request and agrees, 
accordingly, to amend the Agreement as follows (with changes indicated in bold):
1.
A new definition is added at the end of Section 1.01, as follows:
(w)
“90-Day Advance Account” means the 90-day advance accounts referred to 
in Section 2.02. (b) of this Agreement.
2.
Section 2.02 (b) is deleted and replaced by the following:
“The Borrower may: 
(i) for the purposes of Parts B, C, D and E of the Project, open and maintain in CFAF
:
(A)
a special deposit account (Special Account A for MAGRI and MRA)
;
and (B) 90-Day 
Advance Accounts in eleven regional directorates (Est,   Comoé, Sud-Ouest, 
Moulhoun, Centre Nord, Centre Sud, Centre, Nord, Hauts Bassins, Sahel, and 
Centre Ouest);
(ii) for the purposes of Parts A.1 and A.3 of the Project, open and maintain in CFAF
: 
(A)
 a special deposit account (Special Account B for INERA
); and 
(B)  90-Day Advance Accounts in seven regional centres (Kamboinsé, Sara, Dori, Di, 
Fada, Bobo-Dioulasso and Niangoloko)
; and 
(iii) for the purposes of Part A.2 of the Project open and maintain in CFAF a special 
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deposit account (Special Account C for IRSAT);
all said accounts in a commercial bank, on terms and conditions satisfactory to the 
Association, including appropriate protection against set-off, seizure and attachment.  
Deposits into, and payments out of, each respective Special Account 
and each respective 
90-Day Advance Account 
shall be made in accordance with the provisions of Schedule 5 
to this Agreement.”
3.
Section 4.01. (b) (i) is amended to read as follows:
“(i)    have the records and accounts referred to in paragraph (a) of this Section, including 
those for the Special Accounts, the Sub-Account 
and the 90-Day Advance Accounts
, for 
each fiscal year audited, in accordance with appropriate auditing principles consistently 
applied, by independent auditors acceptable to the Association”
4.
Schedule 5 is amended to read as in the Annex to this amendment letter.
All other provisions of the Development Credit Agreement except as amended herein, 
shall remain in full force and effect.
Please indicate your agreement with the foregoing amendment by signing and dating the 
confirmation form on the attached copy of this letter and returning it to us, while keeping the 
original for your records.
This amendment will become effective as of the date of countersignature of this 
letter.
/s/ Hasan Tuluy
Hasan Tuluy
Country Director for Burkina Faso
Africa Region
CONFIRMED:
BURKINA FASO
By: /s/ Tertius Zongo
    Authorized Representative
Date: March 9, 2000
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Mr. Bassary Touré, Executive Director for Burkina Faso
SCHEDULE 5
Special Account
1.
For the purposes of this Schedule:
(a)
the term “eligible Categories” means:
 
(i)
in the case of Special Account A for MAGRI and MRA, Categories (1) (a) 
and (b); (2) 
(a) and (b); 4 (a) and (b); and 5 (a) and (b) set forth in the table in 
paragraph 1 of 
Schedule 1 to this Agreement;
(ii)
in the case of the Sub-Account opened under Special Account A for 
MAGRI and 
MRA, Category (3) set forth in said table;
(iii) 
in the case of Special Account  B for INERA, Categories (1) (c); (2) (c); 
(4) (c); and 
(5) (c) set forth in said table; and 
(iv) 
in the case of Special Account C for IRSAT, Categories (1) (d); (2) (d); (4) 
(d); and 
(5) (d) set forth in said table.
(b)
the term "eligible expenditures" means expenditures in respect of the reasonable 
cost of goods and services required for the Project and amounts paid, or to be paid, in respect of 
Grants and to be financed out of the proceeds of the Credit allocated from time to time to the 
eligible Categories in accordance with the provisions of Schedule 1 to this Agreement; and
(c)
the term "Authorized Allocation" means an amount to be withdrawn from the 
Credit Account and deposited into the Special Accounts pursuant to paragraph 3 (a) of this 
Schedule, equivalent, in the case of Special Account A for MAGRI and MRA, to CFAF 700 
million; in the case of Special Account B for INERA, to CFAF 400 million; and in the case of 
Special Account C for IRSAT, to CFAF 100 million; provided, however, that unless the 
Association shall otherwise agree, the Authorized Allocation for Special Account C for IRSAT 
shall be limited to an amount equivalent to CFAF 50 million until the aggregate amount of 
withdrawals from the Credit Account plus the total amount of all outstanding special 
commitments entered into by the Association pursuant to Section 5.02 of the General Conditions 
for Part A.2 of the Project shall be equal to or exceed the equivalent of CFAF 500 million.
2.
Payments out of the respective Special Accounts shall be made exclusively for eligible 
expenditures in accordance with the provisions of this Schedule.
3.
After the Association has received evidence satisfactory to it that the respective Special 
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Accounts have been duly opened, withdrawals of the Authorized Allocation and subsequent 
withdrawals to replenish the respective Special Accounts shall be made as follows: 
(a)
For withdrawals of the Authorized Allocation, the Borrower shall furnish to the 
Association a request or requests for deposit into the respective Special Accounts of an amount 
or amounts which do not exceed the aggregate amount of the Authorized Allocation. On the basis 
of such request or requests, the Association shall, on behalf of the Borrower, withdraw from the 
Credit Account and deposit into the respective Special Accounts such amount or amounts as the 
Borrower shall have requested. 
(b)
(i)
For replenishment of the respective Special Accounts, the Borrower shall 
furnish to the 
Association requests for deposits into the respective Special 
Accounts at such intervals 
as the Association shall specify.
(ii)
Prior to or at the time of each such request, the Borrower shall furnish to 
the 
Association the documents and other evidence required 
pursuant to paragraph 4 of this 
Schedule for the payment or 
payments in respect of which replenishment is requested. 
On the basis 
of each such request, the Association shall, on behalf of the Borrower, 
withdraw from the Credit Account and deposit into the respective Special Accounts 
such amounts as the Borrower shall have requested and as shall have been 
shown by 
said documents and other evidence to have been paid out of 
the  respective Special 
Accounts for eligible expenditures. All such 
deposits shall be withdrawn by the 
Association from the Credit 
Account under the respective eligible Categories, and in the 
respective 
equivalent amounts, as shall have been justified by said documents and other 
evidence. 
4.
For each payment made by the Borrower out of the respective Special Accounts
, 
the 
Sub-Account 
and the 90-Day Advance Accounts
, the Borrower shall, at such time as the 
Association shall reasonably request, furnish to the Association such documents and other 
evidence showing that such payment was made exclusively for eligible expenditures.
5.
Notwithstanding the provisions of paragraph 3 of this Schedule, the Association shall not 
be required to make further deposits into any Special Account: 
(a)
if, at any time, the Association shall have determined that all further withdrawals 
should be made by the Borrower directly from the Credit Account in accordance with the 
provisions of Article V of the General Conditions and paragraph (a) of Section 2.02 of this 
Agreement; 
(b)
if the Borrower shall have failed to furnish to the Association, within the period of 
time specified in Section 4.01 (b) (ii) of this Agreement, any of the audit reports required to be 
furnished to the Association pursuant to said Section in respect of the audit of the records and 
accounts for the Special Accounts and the Sub-Account 
or any of
the 90-Day Advance 
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Accounts
; 
(c)
if, at any time, the Association shall have notified the Borrower of its intention to 
suspend in whole or in part the right of the Borrower to make withdrawals from the Credit 
Account pursuant to the provisions of Section 6.02 of the General Conditions; or
(d)
once the total unwithdrawn amount of the Credit allocated to the eligible 
Categories for the respective Special Accounts, minus the total amount of all outstanding special 
commitments entered into by the Association pursuant to Section 5.02 of the General Conditions 
with respect to the Parts of the Project related to that Special Account, shall equal the equivalent 
of twice the amount of the Authorized Allocation for that Special Account.  Thereafter, 
withdrawal from the Credit Account of the remaining unwithdrawn amount of the Credit 
allocated to the eligible Categories for that Special Account shall follow such procedures as the 
Association shall specify by notice to the Borrower.  Such further withdrawals shall be made 
only after and to the extent that the Association shall have been satisfied that all such amounts 
remaining on deposit in the respective Special Accounts or the Sub-Account 
and
any of
the 
90-Day Advance Accounts
 as of the date of such notice will be utilized in making payments for 
eligible expenditures.
6.
(a)
If the Association shall have determined at any time that any payment out of any 
Special Account or the Sub-Account 
and
any of
the 90-Day Advance Accounts
: (i) was made 
for an expenditure or in an amount not eligible pursuant to paragraph 2 of this Schedule; or (ii) 
was not justified by the evidence furnished to the Association, the Borrower shall, promptly upon 
notice from the Association: (A) provide such additional evidence as the Association may 
request; or (B) deposit into the respective Special Accounts (or, if the Association shall so 
request, refund to the Association) an amount equal to the amount of such payment or the portion 
thereof not so eligible or justified. Unless the Association shall otherwise agree, no further 
deposit by the Association into any Special Account shall be made until the Borrower has 
provided such evidence or made such deposit or refund, as the case may be. 
(b)
If the Association shall have determined at any time that any amount outstanding 
in any Special Account or the Sub-Account 
and
any of
the 90-Day Advance Accounts
 will not 
be required to cover further payments for eligible expenditures, the Borrower shall, promptly 
upon notice from the Association, refund to the Association such outstanding amount.
(c)
The Borrower may, upon notice to the Association, refund to the Association all 
or any portion of the funds on deposit in the Special Accounts or the Sub-Account 
and
any of
the 90-Day Advance Accounts
. 
(d)
Refunds to the Association made pursuant to paragraphs 6 (a), (b) and (c) of this 
Schedule shall be credited to the Credit Account for subsequent withdrawal or for cancellation in 
accordance with the relevant provisions of this Agreement, including the General Conditions.
7.
(a)  The Borrower shall withdraw: (i) from Special Account A for MAGRI 
and MRA and deposit into each 90-Day Advance Account sufficient funds to facilitate 
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implementation of Parts B, C, D and E of the Project by the regional directorates of 
MAGRI; and (ii) from Special Account B for INERA and deposit into each 90-Day 
Advance Account sufficient funds to facilitate implementation of Parts A.1 and A.3 of the 
project by the research centers of INERA, provided that the Borrower shall at no time 
cause the amount held in any 90-Day Advance Account to exceed the equivalent of 
US$30,000 each.
(b)  Payments out of 90-Day Advance Accounts shall only be made for 
eligible expenditures in respect of Categories (1) to (5) set forth in the table in paragraph 1 
of Schedule 1 to this Agreement.
(c)  Any withdrawal from any 90-Day Advance Account must be justified to 
the Borrower by the same documentation and other evidence regarding eligible 
expenditures provided for under paragraph 3 of this Schedule.
(d)  If the Association or the Borrower shall have determined at any time that 
any amount outstanding on any 90-Day Advance Account will not be required to cover 
further payments for eligible expenditures, the relevant implementing agency shall, 
promptly upon notice from the Association or the Borrower, refund to the  relevant Special 
Account such outstanding amount.
Cleared with and cc: Pascale Dubois (LEGAF); Renée Desclaux (LOAAF)
Cc: Messrs/Mmes: Manga Kuoh, Nebié (AFMBF), Collion, Chire, Prevoo (AFTR3)
Perrot, Tuluy (AFC15), Agueh (AFTS2); Chausse (AFTRC)