4 * *
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World Bank Funded Project
("Smallholder Agriculture Transformation and Agribusiness
Revitalization Project" (STAR-P')
IMPLEMENTED BY
PROGRAM MANAGEMENT UNIT (PMU) OF THE MINISTRY OF AGRICULTURE (MOA)
REPUBLIC OF LIBERIA
REPORT AND FINANCIAL STATEMENTS
FOR THE EIGHT (8) MONTHS ENDED JUNE 30, 2018
CONTENT:
Page:
1.   Statement of Responsibilities
2.  Independent Auditor's Report
4.   Statement of Receipts and Payments ( by Component)
5.   Statement of Receipts and Payments ( by Category)
6.   Statement of Special Account Activities
7.   Special Account Reconciliation
8.   Withdrawal Application Statement
9.   Allocation and Use of Funds
10.  Non-Current Assets Schedule
11.  Notes to the Financial Statements
APPENDIX 1: Listing of Non-Current Assets Schedule
WorldBankFundedProject-"STAR-P"June201S


IDA Credit No.: P160945, PPA#V1230
Statement of Responsibilities of the Project Coordinator
And Project Accountant
1. The National Project Coordinator has general powers to ensure that the PIU (acting as the National Coordination
Unit), oversees, plan, organize and coordinate project components and operations according to standard project
documents and procedures, such as the Development Credit/Loan Agreement (DC/LA) and General orders and
Financial instructions of the Government of Liberia. The project Coordinator is to:
a. Ensure that all procurement and financial management activities are in accordance with the World Bank's
guidelines and procedures;
b. Ensure that a sound and proper accounting system and procedures are in place for execution of the project;
c. Provide quarterly reports to the Project Steering Committee indicating an overview of the progress attained
and proposing possible means of improving implementation where necessary;
d. Develop and maintain in collaboration with other project staff to monitor project progress and performance
indicators,
e. Consolidate Annual Work Plan Budgets (AWPB) and cash - flow projections;
f. Recruit, manage and evaluate support personnel and coordinate all training activities of the project staff.
2. The main duties and responsibilities of the Project Accountant are, but not limited to:
a. Maintenance of up to date accounting and financial records in accordance with the project's accounting
system, including journals, ledgers, fixed asset registers, etc.;
b  Have safe custody of petty cash and documents and inspection of daily petty cash disbursement
documents;
c. Reconcile accounts and prepare financial statements. Ensure timely closure of accounts at the end of the
month and prepare a reconciliation statement and submit that updated account to the management.
d- Verify the eligibility and accuracy of all payments. Ensure compliance with donor requirements in the
processing of funds for project activities (including advances and payments to service providers) as well as
timely processing and payment to intended beneficiaries)
e. Prepare for, coordinate and supervise all financial and administrative audits in a timely manner;
f. Coordinate with various departments/units of STAR-P to prepare the periodic financial report at the standard
format made by donor(s) and submit to the PIU Coordinator
3. In summary, the Project Coordinator is also responsible to put in place appropriate mechanism for safeguarding
the assets of the program; and take reasonable steps for prevention of fraud and other forms of irregularities,
and for prompt detection of these if they should nonetheless occur.
4. The Project Coordinator is additionally responsible to annually hire competent auditors to examine the books of
the program. Such hiring shall however be approved by the World Bank. The Project Coordinator shal cause
to be printed a copy of the auditor's report, together with the relevant financial statements accompanying such
report.
The above statement of responsibilities with respect to the financial statements of STAR-P shall be read in conjunction
with the statement of the auditor's responsibilities set out in the opinion that immediately follows. This statement is being
provided necessarily, for the benefit of the World Bank and other users of the accompanying financial statements,
distinguishing the respective responsibilities of the Project Coordinator, Accounts Officer and those of the auditors In
relation to the financial statements of the program.
Mr. J. Cyru Saygbe, Sr.
PROJECT C ORDINATOR


PKF Liberia                                               PKF
Accountants &
INDEPENDENT AUDITOR'S REPORT                              business advisers
To: Smaliholder Agriculture Transformation and Agribusiness Revitalization Project
The Program Management Unit (PMU)
Ministry of Agriculture (MOA)
Report on the audit of the Financial Statements
Opinion
We have audited the financial statements of the Project "Smallholder Agriculture
Transformation and Agribusiness Revitalization Project" implemented by the Ministry
of Agriculture (MOA) through its Program Management Unit (PMU), which comprises the
Statement of Cash Receipts and Payments for the Eight (8) months ended June 30, 2018
and notes to the financial statements, including a summary of significant accounting policies
and other explanatory notes.
In our opinion, the accompanying financial statements present fairly in all material respects,
the results of operations of the Project "Smallholder Agriculture Transformation and
Agribusiness Revitalization Project" implemented by the Ministry of Agriculture (MOA)
through its Program Management Unit (PMU) for the Eight (8) months ended June 30, 2018
in accordance with International Public Sector Accounting Standards (IPSAS) -Cash Basis.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (ISAs). Our
responsibilities under those standards are further described in the Auditor's responsibilities
for the Audit of the Financial Statements section of our report. We are independent of Project
"Smaliholder Agriculture Transformation and Agribusiness Revitalization Project"
implemented by the Ministry of Agriculture (MOA) through its Program Management Unit
(PMU) and have fulfilled our other responsibilities under those ethical requirements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide
a basis for our audit opinion.
Responsibilities of Management and Those Charged with Governance for the
Financial Statements
Management is responsible for the preparation and fair presentation of the financial
statements in accordance with International Public Sector Accounting Standards (IPSAS),
and for such internal control as management determines is necessary to enable the
preparation of financial statements that are free from material misstatement, whether due to
fraud or error.
In preparing the financial statement, management is responsible for assessing the Project's
ability to continue as a going concern, disclosing, as applicable, matters related to going
concern and using the going concern basis of accounting unless management either intends
to liquidate the Project or to cease operations, or has no realistic alternative but to do so.
Those charged with governance are responsible for overseeing the Project's reporting
process.
Tel +231-886-513 986 - 231-886-510 603 - 231-86  835-784 - Email pkfiberia@pkf.com.lr - pkflibera@yahoo.cOn
PKF Liberia*Randall Street* Lara Building aFourth Floor* Suite 41* PO. Box 10-3635*1000 Monrovia 10' Liberia
Contact Persons. Nim'ne F  Mombo Sr Managing Partner Prof, D Ansu Sonih Sr. Partner & Steven D, Seirnavula, Partner
PKF-Liben  is a menter firm of the PKF International Limitec netdork of legaly independent frms and does not accept any responsibility
or liability for the actions or inactions on the part of any other indiu  member firm or rrms


PKF
3
Auditor's Responsibilities for the Audit of the Financial Statements
The objectives of our audit are to obtain reasonable assurance about whether the financial
statements as a whole are free from material misstatement, whether due to fraud or error,
and to issue an auditor's report that includes our opinion. Reasonable assurance is a high
level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs
will always detect a material misstatement when it exists. Misstatements can arise from
fraud or error and are considered material if, individually or in the aggregate, they could
reasonably be expected to influence the economic decisions of users taken on the basis of
these consolidated financial statements. Inconvenience
As part of an audit in accordance with ISAs, we exercise professional judgment and maintain
professional skepticism throughout the planning and performance of the audit.
We also:
* Identified and assess the risks of material misstatement of the financial statements,
whether due to fraud or error, design and perform audit procedures responsive to
those risks, and obtain audit evidence that is sufficient and appropriate to provide a
basis for our opinion. The risk of not detecting a material misstatement resulting from
fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.
* Obtained an understanding of internal control relevant to the audit in order to design
audit procedures that are appropriate in the circumstances, but not for the purpose
of expressing an opinion on the effectiveness of the entity's internal control.
* Evaluated the appropriateness of accounting policies used and the reasonableness
of accounting estimates and related disclosures made by management.
* Evaluated the overall presentation, structure and content of the financial statements,
including the disclosures, and whether the financial statements represent the
underlying transactions and events in a manner that achieves fair presentation.
* Obtained sufficient appropriate audit evidence regarding the financial information of
the entity and business activities within the Project to express an opinion on the
financial statements, We are responsible for the direction, supervision and
performance of the entity audit. We remain solely responsible for our audit opinion.
We communicate with those charged with governance regarding, among other matters, the
planned scope and timing of the audit and significant audit findings, including any significant
deficiencies in internal control that we identify during our audit.
The engagement partner responsible for the audit resulting in this independent auditor's
report is Steven D. Seimavula.
PKF-ib nria
Accountants &business advisers
Monrovia, Liberia
Date: 2\


4
WORLD BANK FUNDED PROJECT
IDA Credit No.: P1 60945, PPA#V1230
Mnistry of Agriculture (MOA)
Program Management Unit (PMU)
Smallholder Agriculture Transformation and Agribusiness Revitalization Project
Statement of Cash Receipts and Payments (by Component)
For the Eight (8) Months ended June 30, 2018
Budget    Actual    Variance
Note     US$       US$        US$
Receipts:
Credit - IDA                                      3     715,225    596,979   118,246
715225     596,979   118,246
Project Expenditures ( by Component)
institutional Capacity Building and strengthening the enabling
environment for farmers, state and non-state actors  5   30,000     27,534     2,466
Project Management, Monitoring and Evaluation Citizens
Engagement and Contingency Emergency Response     6     685,225    402,064   283,161
Total Expenditures ( by Component)                      715,225    429,598   285,627
Excess of Receipts over Payments                               _   .167,381  167,381
Henry H. Sete                        J. Cyrus Say be, Sr.
Project Accountant                      Project Coor inator
Date 1-/I  / 1 $4                     Date.jI 24j
The notes on pages 11 to 14 form an integral part of the Statement of Cash Receipts and Payments


5
WORLD BANK FUNDED PROJECT
IDA Credit No.: P1 60945, PPA#V1230
Ministry of Agriculture (MOA)
Program Management Unit (PMU)
r gr               Transformation and Agribusiness Revitalization Project
Statement Of Cash Receipts and Payments (bY Category)
For the Eight (8) Months ended June 30, 2018
Budget      Actual    Variance
Receipts:                          Note     US$        US$        US$
Credit - IDA                        3      715,225     596,979    118246
 715225    596,979    118,246
Project Expenditures (by Category)
Operational Costs                   7      274,900     214,609     60,291
Trnain  S8                               124,000      52,572     71,428
Goods                               9      289,000     140,498    148,502
10       27,325     21,919      5,406
Total Expenditures ( By Category)           7,225       2959        5,6
Excess of Receipts over Payments          _           167,38      L85,321
The,381 n p167,381
The notes on pages 11 to 14 form an integral part of the Statement of Cash Receijpts and Payments


6
WORLD BANK FUNDED PROJECT
IDA Credit No.: P160945, PPA#V1230
Ministry of Agriculture (MOA)
Program Management Unit (PMUj
SmallholderAgricujtUre Transformation and Agribusinss Revitalization Projct
STATEMENT OF SPECIAL ACCOUNT ACTIVITIES
For the Eight (8) Months Ended June 30, 2018
Account Nos: 0111134719056501
Bank: Ecobank Liberia Limited
Address: Randall & Ashmun Streets, Monrovia
AMOUNT
Opening Balance                     US$        US$
Add: MOA/STAR-P/IDA/01/17                       300,000
Date of Receipt IDA Replenishments:
6/19/2018      MOA/STAR-P/IDA/02/18               296,979     96,979
Total                                          596,979
Bank interest
Deduct:
Payment from operating accounts                421,233
Bank charges                                     4,629
Closing balance as at June 30, 2018
(as per bank statement)                         171,117
The notes on pages 11 to 14 form an integral part of the Statement of Cash Receipts and Payments


IDA Credit No.: P160945, PPA#VI230
ALLOLDER AGRICULTURE TRANSFORMATION AND AGRIBUSINESS REVITALITION PROJECT
SPECIAL ACCOUNT RECONCILIATION STATEM ENT
FOR THE EIGHT (8) MONTHS ENDED JUNE 30, 2018
Program title SMALLHOLDER AGRICULTURE TRANSFORMATION AND AGRIBUSINESS REVITALIZATION F
IDA Credit No. P160945, PPA#V1 230
IDA
US$
1  Total advanced by World Bank                              US$
2   Less total amount recovered by World Bank                3
3   Equals present outstanding amount advanced               300,000
To the Special Account(Number 1 Less Number 2)
4   Balance of Special Account per attached
Bank Statement as of 30th June 2018                       171117
5   Plus Balance of the Program account(s)
Plus balance of sub-accounts
Plus Cash on hand
Sub-total
6   Total of Bank barances,PA sub-account &                  171,117
Cash on hand balance(4+5)
7   Plus: Total amount withdrawn from the
Special account/PA and not yet claimed(=34-5-8-1 1)       128,883
8   Plus: amount claimed in previous applications not yet credited at
June 30, 2018 of Bank statement and claimed after June 30,
2018 of Bank Statement
Alcto N              Date   Amount
Sub-total of previous applications not yet credited
9   Minus: Interest earned
10  Total advance accounted for (No. 4 through 9)             300,000
11  Explanation of any difference between the total appearing
on line 3 and 10
Date: /- (      /       Signature:
Henry H. Sele
Project Accountant


8
IDA Credit No.: P1 60945 , PPA#V1230
SMALLHOLDER AGRICULTURE TRANSFORMATION AND AGRIBUSINESS REVITALIZATION PROJECT
WITHDRAWAL APPLICATION STATEMENT
FOR THE MONTHS ENDED JUNE 30, 2018
by Category of Expenditures
Category               USD     Rejected     Net
discription  Total   Equivalent from IDA  Reimbursed
Cat. No                   1
WA No,
MOA/STAR-P/PMU/01/17    300,000   300,000     300,000    -        300,000
MOA/STAR-P/PMU/02/18    296,979   296,979     296,979    -        296,979
Total                   596,979   596,979     596,979     -        596,979
WA Pending for submission:
WA No:                      --                    -       -           -
Total                   596,979   596,979     598,979     -        596,979


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10
IDA Credit No.; P16094.5, PPA#V1230
SMALLHOLDER AGRICULTURE TRANSFORMATION AND AGRIBUSINESS
FOR THE MONTH ENDING JUNE 30, 201g                        REVITALIZATION PROJECT
NON-CURRENT ASSETS SCHEDULE
Cat I       Cat 2
Furniture &   Total
As at June 1, 2c)l 8                  EquiPMent    fixtures     US$
Additions                                 17,850        480     18,330
Disposals                                                -         -
As at June 30, 2019
480       330
Notes: The above assets are stated at cost for disclosure purposes only


WORLD SANK FUNDED PROJECT
IDA Credit NoU P160945 PPA#V1230
Ministry of Agriculture (M1OA)
Program Management Unit (PMU)
"rM1h1e,g,,t, Transtformatin and Agribu3~9         ~     ~     Poet
Notes to thegrbusiness Revitalization project
For the Eight (8) months ended June 30, 2018
1. General background of the Project
1.1  The Government of Liberia has requested a Project preparatory advance from the
World Bank for the Preparation of a Proposed Smahlholder Agriculture Transformation
and Agribusiness Revitalization Project. The Project developmental objective is to
increase agricultural Productivity and commercialization Of smallholder farmers. The
planned Objective Will be carried out through productive linkages between farmers and
agribusinesses firms in oil palm, and rce value chains to start and would eventually
include horticulture once further work is completed to determine the horticulture corps
to be targeted. The Project is expected to be implemented in five (5) counties; Namely:
Bomi, Grand Cape Mount, Lofa, Margibi and Nimba. It is also likely to extend to other
counties, covering value chains based on business needs, development impact and
ability to leverage additional resources.
1.2  The Project has been structured around three (3) fundamental components: (i)
Institutional Capacity Building and strengthening the enabling environment for farmers,
state and non-state actors; (ii) Enhancing productivity and competitiveness; and (iii)
Project Management, Monitoring andg Evaluation, Citizens Engagement and
Contingency Emergency Response
2-   Significant accounting policies
2.1  Basis of accounting and reporting
2. 1. 1 The financial statements have been prepared in accordance with International Public
Sector Accounting Standards (PSAS) -Cash Basis and in the manner required by the
Project Grant Agreement as required by the guidelines and the Project Financial
Management Procedures Manual,
2. 1,2 International Public Sector Accounting Standards (IPSAS) -Gash Basis recognizes
revenue only when cash is received whilst expenditures are recognized when
payments are made.
2.3  Currency of reporting
2.3.1 These financial statements are expressed in United States Dollars. Cash and near
cash items denominated in other currencies are translated to United States dollars at
the applicable year-end rates. Transactions occurring in other currencies during the
year are brought into the books of account at the prevailing rates of exchange on the
dates of the respective transactions. Gains or losses arising from foreign currency
transactions are reflected in expenditures for the period in which they arise.


12
WORLD BANK FUNDED PROJECT
IDA Credit No.: P160945, PPA#V1230
Ministry of Agriculture (MOA)
Program Management Unit (PMU)
"Smallholder Agriculture Transformation and Agribusiness Revitalization Project"
Notes to the Statement of Gash Receipts and Payments
For the Eight (8) months ended June 30, 2018
2.4   Long-term assets
24.1 Long-term assets represent expenditures incurred in capital works and acquisition of
property and equipment. These assets are recorded at historical cost and expensed
on acquisition. A comprehens!ve assets register is maintained to account for and
monitor the existence of such assets while in continuous use. No depreciation is
charged.
3.0  Receipts (Advances):
Amount
WAP Ref Number              $US
MOA/STAR-P/PMU/01/17         300,000.00
MOA/STAR-P/PMU/01/18         296,979,00
TOTAL                        596,979.00
TOTAL596,979.00
4.0  Cash on hand and in Bank
2018
Ecobank Liberia Limited              167,381
Petty Cash-Designated Account          -0-


WORLD BANK FUNDED
IDA Credit No.:  P    ROJECPP Tv23
Ministry of Agriculture (MOA)
Program Management Unit (PMU)
Sma'h,*older Agricuure Transform9m andAgrbuSihesS'Revia
Note to the Statement Of Cash Receipts and Payments          c
For the Eight (8) Months ended June 30, 2018
Budget     Actual    Vaiac
ProJect Expendittures:(By Component                 Ud$      Ac         Varnce
5.0 Institutional Capacity Building and strengthening the
enabling environment for farmer staeann
state actors                    state and non.
Capacity building/ Institutional support for Government
non-stre natitution  Agencies (MDAs) and selected
30,000   2 7,534       2,466
Project Managernnt, Monitoring and Evaluation,
6.0 Citizens Engagement and Contingency Emergency
Response
Project Management and Coordinain
Project Monitoring and Evaluation o366,225                   249475     116750
~589      66411
--685,225  402,064     283,161
Total Project Expenditures: ( By Component)                  4
715,25  42,598   285,627
Project Expenditures: (By Category)
7.0 Operational costs
Consultant Services-Pliu                            53       107.625      42.675
Bank charges                                         2,500     4,629       (2129)
Office supplies                                     6,000      5,158        842
PM Support                                         36,100     32,538       3,564
Project document3600                                           25684
Prjctdcuet30,000                                 17,615      12,385
Vehice insurance                                  5000       2,232       2,768
Vehicle maintenance                                  500       2,232       12935
Ministry of Agriculture                              4,500     6,445       2,948
Ministry of Conmerce and Industry                  10,000     9,357        643
Ministryo Finance and Development Pianning         10,000    10,385       (385)
Staff Medical Insurance                              1500        -         1,500
_274,oo    14,609       0,291


WORLD BANK FUNDED PROJECT
IDA Credit No.: P160945, PPA#V1 230
Ministry of Agriculture (MOA)
Program Management Unit (PMU)
"Smal/hOlderAgriculture Transformation and Agribusiness Revitalization Project"
Notes to the Statement of Cash Receipts and Payments
For the Eight (8) months ended June 30, 2018
APPENDIX 1: Listing of Non-Current Assets Schedule


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