A R V S Chartered Accountants & Business Consultants 3rd Floor 92A Sokber Street Paftners Fesreetow Tel +232 (0) 79 316137 info@ARVSpartnerscom www-ARVSpartnerscom 19th June, 2019. The Team Lead Regional Disease Surveillance and System Enhancement Project (REDISSE) Ministry of Health & Sanitation 30 Old Railway Line Tengbeh Town, Brookfields Freetown, Sierra Leone Dear Sir, REGIONAL DISEASE SURVEILLANCE AND SYSTEM ENHANCEMENT PROJECT (REDISSE) MINISTRY OF HEALTH & SANITATION FINANCIAL STATEMENTS FOR YEAR ENDED 31ST DECEMBER 2018 We are forwarding 5(five) signed copies of the Financial Statement for your retention. Regards. Partners: Aina VS Bell FCCA FCA (SL)_ Raymond W S Paton-Cole MBA FCCA FCA (SL) Vidal 0- Paul-Coker FCCA FCA fSL). SamuelA, Browne- Morgan FCCA FCA (SL). Regulated by The Institute of Chartered Accountants of Sierra Leone GOVERNMENT OF SIERRA LEONE REGIONAL DISEASE SUEVEILLANCE AND SYSTEM ENHANCEMENT PROJECT (REDISSE) P153064 MINISTRY OF HEALTH & SANITATION FINANCIAL STATEMENTS FOR YEAR ENDED 31ST DECEMBER 2018 Ministry of Health and Sanitation Regional Disease Surveillance and System Enhancement Project (REDISSE) Financial Statements For year ended 31 December 2018 CONTENTS PAGE(S) General Information 1 Report of the Project Management 2 Independent Auditors' Report 3-4 Statement of Resources and Expenditure 5 Statement of Receipts and Payments 6-7 Statement of Financial Position 8 Statement of Cash flows 9 Notes to the Financial Statements 10-29 Report of the Independent Auditors on the Project's Designated Accounts 30 Special Account Statement DA-B held at Sierra Leone Commercial Bank 31 Ministry of Health and Sanitation Regional Disease Surveillance and System Enhancement Project (REDISSE) Financial Statements For year ended 31 December 2018 GENERAL INFORMATION ADDRESS Ministry of Health & Sanitation 30 Old Railway Line Tengbeh Town. Brookfields Freetown, Sierra Leone FINANCIAL SPECIALIST Mr. Sorie D. Kamara BANKERS : Sierra Leone Commercial Bank (SL) Siaka Steven Street, Freetown. AUDITORS ARVS Partners 92A Soldier Street, Freetown. Ministry of Health and Sanitation Regional Disease Surveillance and System Enhancement Project (REDISSE) Financial Statements For year ended 31 December 2018 REPORT OF THE PROJECT MANAGEMENT The Project Management has pleasure to report as follows: Statement of Responsibilities of the Project Management The Projects' Financing Agreement dated in 4 August 2016 requires the Project Management to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the Project and of the resources and expenditure for that period. In preparing these financial statements, the Project Management is required to: * Select suitable accounting policies and then apply them consistently; * Make judgements and estimates that are reasonable and prudent; * State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and * Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the project will continue its activities. The Project Management is also responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the project and to enable them to ensure that the financial statements comply with International Financial Reporting Standards. The Project Management is also responsible for safeguarding the assets of the project and for taking reasonable steps for the prevention and detection of fraud and other irregularities. Financial Statements The annexed financial statements disclose the financial activities of t4e project for the year ended 31 December 2018, and were approved by Management on ..Q ......... ..2019 and signed on its behalf by: t .~ .... Name Signature Chief Medical Officer ...~ .. ... ... Name S nature Team Lead Integrated Health Project Administration Unit inancial Specialist Signature 2 A R V S Chartered Accountants Business Consultants 3rd Floor 92A Soder S tre et Paft ers,Freetown Partners Teso±232. Tel +232 (0) 79 316137 info@ARVSpartners com www,ARVSpartnerscom INDEPENDENT AUDITORS' REPORT TO THE GOVERNMENT OF SIERRA LEONE AND THE INTERNATIONAL DEVELOPMENT ASSOCIATION (IDA) We have audited the financial statement on pages 5 to 8 of the Regional Disease Surveillance and System Enhancement Project for year ended 31 December 2018 and the notes to the financial statements, which include a summary of significant accounting policies and other explanatory notes as set out on pages 9 to 14. Management's responsibility for the financial statements The project's management is responsible for the preparation and presentation of these financial statements on the basis of accounting for the purpose of determining the eligible expenditure and results for the period for use by the International Development Association and the Government of Sierra Leone. This responsibility includes: determining whether the accounting policies described in note 2 form an acceptable basis for preparing and maintaining internal controls relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances. Auditors' responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. These standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgement including the assessment of risk of material misstatement of the financial statements whether due to fraud or error. In making those risk assessment we consider internal controls relevant to the entity's preparation and presentation of the financial statements 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 controls. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall financial statements presentation. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 3 Partners: Aina VS Bell FCCA FCA (SL). Raymond W S Paton-Cole MBA FCCA FCA (SL) Vidal 0, Paul-Coker FCCA FCA (SL). Samuel A. Browne- Morgan FCCA FCA (SL), Regulated by The Institute of Chartered Accountants of Sierra Leone Ministry of Health and Sanitation Regional Disease Surveillance and System Enhancement Project {REDISSE) Financial Statements For year ended 31 December 2018 INDEPENDENT AUDITORS' REPORT TO THE GOVERNMENT OF SIERRA LEONE AND THE INTERNATIONAL DEVELOPMENT ASSOCIATION (IDA) (Contd) Opinion In our opinion, the financial statements present a true and fair view of the state of affairs of the project for the period ended 31 December 2018, in accordance with the accounting policies adopted by the project as stated in note 2 of the financial statements and the requirements of the Project Agreement Document. Vidal 0. Paul-Coker ""', 92A Soldier Street (Statutory Auditor) Freetown For and on behalf of ARVS Partners Chartered Accountants 4 Project: P154807 -Regional Disease Surveillance Systems Enhancement (REDISSE) Loan Status: TF A2534 (TF) AND IDA 58820 (IDA) FUNDING Statement of resources and expenditure by category For the year ended 31 December 2018 Notes 'IDA 58820 IDA D1290 Total 2018 2018 2018 USD USD USD Resources: Balance brought forward 339,007 - 339,007 Receipts Withdrawal application 1 1,5186,49 1,347,901 2,866,550 Interest earned 1 - . Cash refund 1 Total receipts 1,518649 1.347.901 2.866.550 Total resources 1,857.655 1.347.901 3.205.556 EXPENDITURE (I) Goods, non-consulting for services, 1,366,470 673,037 2,039,507 consultants' services, Training, and Grant Operational Costs under Parts 1, 2-2, 2.3 (i), 3.1 (i), 3.2 (i) and (iii), 4 and 5.1 of the Project (2) Goods and works under Part 2.1 of the Project (3) Emergency Expenditures under Part 3.3 of the Project Exchange (Gain)/Loss - 53,157 - 26,182 - 79,339 Total Expenditure 1213213 646,856 1,960,169 Results for the year 544,342 701,046 1,245,388 Represented by Cash and Cash Equivalents 4 584,673 287,973 872,646 Advances 3 249,737 123,005 372,742 834,410 410,978 1,245,388 5 Project: P154807 -Regional Disease Surveillance Systems Enhancement (REDISSE) Loan Status: Loan: IDA D1290 (GRTD) AND 58820 (IDA) FUNDING Statement of receipts and payments by component For the year ended 31 December 2018 Notes 'IDA 58820 IDA D1 290 Total 2018 2018 2018 USD USD USD Resources: Balance brought forward 339,007 - 339,007 Receipts Withdrawal application 1 1,518,649 1,347,901 2,866,550 Interest earned I - - Cash refund 1 - Total receipts 1,857,655 1,347,901 3,205,556 Total resources 1,857,655 1,347,901 3,205,556 6 Proiect: P154807 -Reaional Disease Surveillance Systems Enhancement (REDISSE) Loan Status: Loan: IDA 01290 1GRTDI AND 58820 (1DA FUNDING Statement of receints and navments by comnonent For the year ended 31 December 2018 'lDA 58820 IDA D1290 Total 2018 2018 2018 Payments: USD USD USD Use of Funds by Component- Component 1: Surveillance and 2 615,140 302,979 918,119 Information Management Component 2: Strenghtening 2 107,860 53,125 160,985 Laboratory capacity Component 3: Emergency Preparedness 2 174,428 85,912 260,340 and Response Component 4: Human Resource 2 34,668 17,075 51,743 management for effect disease surveillance and Epidemic preparedness Component 5: Institutional Capacity 2 434,374 213,946 648,320 Building, project management, coordination t advocacy Total Payment by Components 1,366,470 673,037 2,039,507 Excess of receipts over payments 491,185 674,864 1,166,049 Exchange Gain -'Effect of movement in exchange rate on bank balance 53,157 26,182 79,339 Advances 3 (249,737) (123,005) (372,742) Cash balance at 31 December 4 872,645 7 Project: P154807 -Regional Disease Surveillance Systems Enhancement (REDISSE) Loan Status: TF A2534 (TF) AND IDA 58820 (IDA) FUNDING Statement of financial position for IDA 58460 AND TF A2598 For the year ended 31 December 2018 Total Notes 2018 USD Assets Cash and Cash equivalents 4 872,646 Advances 3 372,742 1,245,388 Represented by: Funding and liabilities Deferred income 6 1,245,388 1,245,3_88 Project: P154807 -Regional Disease Surveillance Systems Enhancement (REDISSE) Loan Status: TF A2534 (TF) AND IDA 58820 (IDA) FUNDING Statement of cash flows for IDA 58460 AND TF A2598 For the year ended 31 December 2018 Notes Total 2018 US D Cash flows from operating activities Refund from Implementing Partner 0 Cash paid to suppliers and 2 employees (2,039,507) Net cash flows from operating (2,039,507) activities Cash flows from investing activities Acquisition of equipment 0 Net cash used in investing 0 activities Cash flows from financing activities Cash flows from IDA 68460 AND TF 2 2866,550 A2598 Other receipts Net cash flows from financing 2,866,550 activities 'Changes In Working Capital Receivahles/Advances 3 (372,742) Not Changes In Working Capital (372,742) Net increase in cash and cash 454,300 equivalents Adjusted cash and equivalent at 1 339,006 January Effect of movements in exchange 79,339 rate on cash and cash equivalent Cash and cash equivalent at 31 872,645 December 9 Ministry of Health and Sanitation Regional Disease Surveillance and System Enhancement Project (REDISSE) Financial Statements For year ended 31 December 2018 NOTES TO THE FINANCIAL STATEMENTS 1. BACKGROUND INFORMATION OF THE PROJECT DESCUPTION OF THE PROJECT a. The REDISSE project design incorporates a shift from a paradigm grounded in crisis response to one that embraces a disaster risk reduction approach and better risk management. It does so by building support for the animal health and human health systems, and the required linkages at country and regional level to manage infectious disease threats. As such the project will comprise 5 components as follows: (1) Surveillance and Information Systems; (2) Strengthening of Laboratory Capacity; (3) Preparedness and Emergency Response; (4) Human Resource Management for Effective Disease Surveillance and Epidemic Preparedness; and (5) Institutional Capacity Building, Project Management, Coordination and Advocacy. b. Countries will prioritize their interventions using the framework and options provided below so as to ensure that the REDISSE project reinforces existing interventions and complements what is being funded under existing projects supported by IDA or other partners. Proposed interventions under the components are based on thorough consultation with the government, regional entities, and other key partners, c.Across all project activities, the project will promote partnership with the private sector to improve areas of known weaknesses in the provision of public goods across all project activities. Component 1: Surveillance and Information Systems. Total costs including contingencies USS27.91 million equivalent, of which US$23.85 is financed by IDA and US$4.06 million is financed by the MDTF. a.The first component will support the enhancement of national surveillance and reporting systems and their interoperability at the different tiers of the health systems. This component will support national and regional efforts in the surveillance of priority diseases (including emerging, re-emerging and endemic diseases) and the timely reporting of human public health and animal health emergencies in line with the HR (2005) and the OIE Terrestrial Animal Health Code. Based on in-depth disease surveillance systems assessments that will be carried out during the first months of implementation, activities under this component will support (i) the establishment of appropriate linkages between national animal health and human health surveillance information systems, and between national systems to regional/international disease surveillance and reporting systems; (ii) cross-border collaboration in surveillance (including active/event based, passive and syndromic surveillance) for the early detection of cases; (iii) timely reporting by community-level surveillance agents as well as district health and veterinary facilities, and minimization of turnaround time from specimen collection to laboratory confirmation and reporting; (iv) the use of surveillance data for risk analysis (assessment, management and communication) to implement appropriate outbreaks prevention and control interventions across the sub-region. Component I will have three sub-components. 10 Ministry of Health and Sanitation Regional Disease Surveillance and System Enhancement Project (REDISSE) Financial Statements For year ended 31 December 2018 Sub-Component 1.1 Support coordinated community-level surveillance systems and processes across the animal and human health sectors. Total costs including contingencies US$11.04 million equivalent, of which US$ 7.63 million is financed by IDA and US$3.41 million is financed by the MDT. a.This sub-component will involve the strengthening of community-level surveillance 41. structures and processes in countries where gaps exist for detecting events in communities (human and animal). This will entail improving community-level surveillance capacity for active, passive and rumor surveillance including in cross-border areas, and the development and implementation of a plan to ensure adequate territorial coverage for surveillance from the community to the central level. Sub-Component 1.2 Develop capacity for interoperoble surveillance and reporting systems. Total costs including contingencies are US$10.32 million equivalent financed by IDA. a.The second sub-component will support: (i) assessment of existing human and animal 42. health surveillance systems and networks for prioritization of interventions within and across key sectors; (ii) review and update of national and regional disease priorities, and review and development of harrnonized guidelines, protocols and tools to enhance surveillance and reporting processes; (iii) development of common methodologies and protocols for efficient flow and utilization of surveillance data (applicable to both public and private actors involved in disease surveillance); (iv) development of the required information communication and technology (ICT) infrastructure to facilitate cross-sectoral interoperability of surveillance and reporting systems at the national and regional level; and (v) establishing the necessary linkage of surveillance and reporting systems to national incidence management systems. Sub-Component 1.3 Establish an early warning system for infectious disease trends prediction. Total costs including contingencies are US$655 million equivalent, of which US$5.9 million is financed by IDA and US$0.65 million is financed by MDTF. a.This sub-component will involve the establishment of an early warning system including 43. the use of Geographic Information Systems (GIS) to study infectious disease patterns and make predictions on evolution of disease outbreaks, including zoonoses; and, identify potential high risk areas for disease outbreaks in the region. Activities under this will support the monitoring of trends that occur in infectious diseases such as antimicrobial resistance (AMR) and insecticide resistance, and the impact of climate change on infectious disease outbreaks in the region. Component 2: Strengthening of Laboratory Capacity. Total costs including contingencies are US$17.03 million equivalent financed by IDA, a. The objective of this component is to establish networks of efficient, high quality, accessible public health, veterinary and private laboratories for the diagnosis of infectious human and animal diseases, and to establish a regional networking platform to improve collaboration for laboratory investigation. The project seeks to address critical laboratory systems weaknesses across countries, fostering cross-country and cross-sectoral (at national and regional levels) collaboration. It aims to do this through effective public health and animal health laboratory networks which would follow regionally harmonized policies, strategies, and protocols, aligned with internationally recognized practices, to ensure prompt and high quality results. This component is divided into three sub-components. 11l Ministry of Health and Sanitation Regional Disease Surveillance and System Enhancement Project (REDISSE) Financial Statements For year ended 31 December 2018 Sub-Component 2.1 Review, upgrade and support network laboratory facilities. Total costs including contingencies are US$5.81 million equivalent financed by IDA. a.This sub component will include: (i) assessment of existing human and animal health 45. laboratory facilities and networks for prioritization of interventions; (ii) increasing laboratories services, and biosafety and biosecurity; (iii) support for improved supply chain management including the establishment of efficient inventory tracking and management systems; (iv) technical support for integrated laboratory information systems and the interoperability with disease surveillance and reporting systems; and (v) support to the strengthening of quality assurance systems for diagnostic services. Sub-Component 2.2 Improve data management and specimen management. Total costs including contingencies are US'S7.21 million equivalent financed by IDA. This sub-component will support strengthening specimen management including: (i) streamlining the laboratory specimen referral process, including use of strengthened subnational laboratories for diagnosis rather than relying on a central laboratory; where possible and (ii) improving efficiency of specimen transport and disposal systems including through the use of private sector partnerships, and the use of accredited private laboratory networks for case confirmation. In addition, measures to improve data management will include: (i) strengthening the competencies of laboratory personnel to analyze and use laboratory surveillance data; (ii) strengthening laboratory data management systems to 'report up' and 'report down' more effectively; (iii) achieving interoperability between data management systems, where possible. Sub-Component 2.3 Enhance regional reference laboratory networking functions. Total costs including contingencies are US$4.01 million equivalent financed by IDA. This sub-component will provide support to improve quality assurance, notably (i) the development of common standards, quality assurance systems, procedures and protocols; (ii) the introduction of peer review mechanisms; (iii) the application of the World Health Organization - Africa Region (WHO/AFRO) five-step accreditation process and technical assistance to support accreditation of laboratories; and (iv) support inter-laboratory external quality assessments among the participating countries and recruitment of experts to provide mentorship to laboratories. It will (i) strengthen existing and possibly identify new regional reference laboratories for specific diseases or diagnostic techniques; (ii) strengthen regional networking and information sharing between countries; and (iii) harmonize laboratory quality assurance policies across countries in the region, based on international standards. 12 Ministry of Health and Sanitation Regional Disease Surveillance and System Enhancement Project (REDISSE) Financial Statements For year ended 31 December 2018 Component 3: Preparedness and Emergency Response. Total costs including contingencies are USS25.96 million equivalent financed by IDA. This component will support national and regional efforts to enhance infectious disease outbreak preparedness and response capacity. Activities under this component will support the (i) updating and/or development of cross-sectoral emergency preparedness and response plans (national and regional) for priority diseases, and ensuring their integration into the broader national all-hazards disaster risk management framework; (ii) regular testing, assessment, and improvements of plans; (iii) expansion of the health system surge capacity including the allocation and utilization of existing pre-identified structures and resources (at the national and regional level) for emergency response, infection prevention and control (IPC). Component 3 will be made up of three sub-components: Sub-Component 3.1 Enhance cross-sectoral coordination and collaboration for preparedness and response. Total costs including contingencies are US$601 million equivalent financed by 1DA. This sub-component will support: (i) partnership building activities (including the private sector) for outbreak preparedness and disaster risk management; (ii) improvement and harmonization of policies, legislation, and operating procedures that includes representation from other relevant sectors including environment, customs/immigration, education, law enforcement; and (iii) explore the establishment of national and regional financing mechanisms to ensure swift mobilization of resources for animal health and public health emergencies. Sub-Component 3.2 Strengthen Capacity for emergency response. Total costs including contingencies are US'S19.95 million equivalent financed by IDA. This sub-component will support the strengthening of emergency operations centers 50. (EOC) and surge capacity at the national and regional levels. Activities under this sub component will support (i) the establishment and management of a database of multidisciplinary rapid response teams (MRRTs) that will be available for rapid deployment; (ii) the development and management of regional stockpiling mechanisms (virtual and physical) to ensure availability of supplies to countries during an emergency response; and (iii) the swift mobilization and deployment of resources in response to major infectious disease outbreaks. Sub-Component 3.3 Contingent Emergency Response (US$0). The objective of this sub-component is to improve the Government's response capacity in the event of an emergency, following the procedures governed by OP/BP 10.00 paragraph 13 (Rapid Response to Crisis and Emergencies). There is a moderate to high probability that during the life of the project that one on more countries will experience an epidemic or outbreak of public health importance or other health emergency which causes a major adverse economic and/or social impact (e.g. Ebola), which would result in a request to the World Bank to support mitigation, response, and recovery in the region(s) affected by such an emergency. 13 Ministry of Health and Sanitation Regional Disease Surveillance and System Enhancement Project (REDISSE) Financial Statements For year ended 31 December 2018 In anticipation of such an event, this contingent emergency response component (CERC) provides for a request from REDISSE I participating countries to the World Bank to support mitigation, response, and recovery in the district(s) affected by such event. The CERC will serve as a first line financing option during an emergency response and only country IDA will be reallocated from the other components to finance such emergency response. An "Emergency Response Operational Manual" (EROM) will be prepared by each 52. Country as a condition of disbursement. Countries will begin drafting the EROM immediately to ensure that the CERC is in place as soon as possible in the event that an emergency occurs early in the implementation of the Project. Triggers for the CERC will be clearly outlined in the EROM acceptable to the World Bank. Disbursements will be made against an approved list of goods, works, and services required to support crisis mitigation, response and recovery. Component 4: Human Resource Management for Effective Disease Surveillance and Epidemic Preparedness. Total costs including contingencies are US$14.1 million equivalent financed by IDA. Component 4 is cross-cutting given that animal and human health workers form the backbone of Disease Surveillance (Component 1), Laboratories (Component 2) and Preparedness and Response (Component 3). Effective human resource management aims at bringing the right people with the right skills to the right place at the right time. This component will include two sub-components. Sub-Component 4.1 Health workforce mapping, planning and recruitment. Total costs including contingencies are US$2.5 million equivalent financed by IDA. This sub-component includes: (i) assessments of current workforce in terms of quantity, geographical distribution and capacity (including private actors); (ii) strengthening capacity for human resource management for disease surveillance and response; (iii) supporting the capacity of governments to recruit health workers and create an incentive environment which encourages skilled individuals to work for the public sector; and (iv) using private actors to deliver public sector activities through delegation of power (e.g. sanitary mandates for veterinarians). Sub-Component 4.2 Enhance health workforce training, motivation and retention. Total costs including contingencies are US$11.6 million equivalent financed by IDA. This sub-component includes training to develop human resource capacity in Surveillance, preparedness and response. Cognizant of the importance of community involvement in disease surveillance, a key lesson from the Ebola crisis, the project places emphasis on training at the community level, rather than focusing solely on higher level cadres, 14 Ministry of Health and Sanitation Regional Disease Surveillance and System Enhancement Project (REDISSE) Financial Statements For year ended 31 December 2018 The project will analyse and seek to address the incentive environment within which healthcare workers operate. Armed with an improved understanding of this environment, the project will seek to implement activities which create incentives which not only draw those with relevant skills to the public sector, but also improve staff motivation and retention. 2. PRINCIPAL ACCOUNTING POLICIES The financial statements have been prepared in accordance with International Financial Reporting Standard (IFRS). The following accounting basis have been applied consistently in dealing with items which are considered material in relation to the project's financial statements. (a) Basis of Preparation The financial statement have been prepared under cash basis: meaning that income is only recognized when received and expenses recognized when paid for. There is therefore no recognition of accruals and prepayments. For this reason, the report only shows the cash inflows and outflows for the year sub divided into various categories. (b)Foreign Currencies Foreign currency transactions are accounted for at the rate of exchange prevailing on the date at which the transaction was recorded. International Development association transactions are recorded at the rate ruling on the value date of the transaction. All foreign exchange differences have been reflected in the Income Statement. The functional currency is the local currency in Sierra Leone which is the Leone. 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(ц t Г) � 4С7 N N NOTES TOTI t i,' FINANCI AL STATF MENT NOTE 6 CAS14 AND CASH EQUIVALENTS Total Exchange Rate Total 2018 2018 USD DA Balance at SLCB - SLL 464,202,809.94 8450 - DA Balance at SLCB - USD 817,710.57 2G NOTES TOT TIE FINANCIAL STATEMENT DEFERRED INCOME NOTE 7 Total 2018 USD Resources Opening Balance 339,007 REDISSEWA/002 Disbursement to Designated 600,000 Account 'REDISSE/WA/003 Disbursement to Designated 1,174,369 Account 'REDISSE/WA/004 Disbursement to Designated 743,270 Account 'REDI SE/WA/005 Disbursement to Designated 348,911 Account Interest Total Resources 3,205,557 Payments (I) Goods, non-consulting for 2,039,507 services, consultants' services, Training, and Grant Operational (2) Goods and works under Part 2.1 of the Project (3) Emergency Expenditures under Part 3.3 of the Project Exchange (Gain)lLoss 79,339 Total Payments 1,960,169 Deferred Income 1,245,388 27 NOTES TO THE FINANCIAL STATEMENT DEFERRED INCOME NOTE INTEGRATED HEALTH PROJECTS ADMNISTRATION UNIT Ministry of Health and Sanitation 30 Old Railway Line, Tengbeh Town Brookfields, Freetown STATEMENT OF SOURCES AND USES OF FUNDS - QUARTER ENDED 31ST DECEMBER 2018 Project No. P154807 IDA Loan No 58820 & Grant No. IDA D1 290 Since Year to date - Year to date - Inception of This Quarter 2018 2017 Project RECEIPTS Opening Balance 1,352,178.56 206,351.51 Withdrawal Applications IDA 58820 233,755.54 1,518,603.78 1,514,220.00 3,032,823.78 IDA D1290 115,125.72 1,347,946.20 1,347,946.20 Interest Earned 377.51 377.51 Disbursements IDA 58820 379,464.98 1,366,469.65 786,887.53 2,153,357.18 IDA D1290 186,900.66 673,037.29 387,571.47 1,060,608,76 Exchange toss/gain 74,222.56 - 79,338.74 1,132.00 78,20674 Adjustments/advances 336,270.93 240,087.48 132,655.00 372,742.48 872,645.81 872,645.81 206,351.51 872,645.81 Use of Funds by Component Grant -IDA 58820 lt D1290 Component 1: Surveillance and Information Management 289,542.50 918,119.07 750,797.00 1,668,916.07 Component 2: Strenghtening Laboratory capacity 45,386.39 16098499 494600000 210,58499 Component 3: Emergency Preparedness and Response 52,555.26 260,339.95 260,339.95 Component 4: Human Resource management for effect disease surveillance and Epidemic preparedness 5,670.00 51,743.03 19,254.00 70,997.03 28 Component 5: Institutional Capacity Building, project management, coordination E advocacy 173,211.49 648,319.90 354,808.00 1,003,127.90 Total usage by Components 566,365.64 2,039 506.94 1,174,459.00 3,213,965.94 Balance 872,645.81 872,645.81 206,351.51 872,645 81 DA Ba[ance at SLCB - SLL 464,202,809.94 8450 54,935.24 DA Batance at SLCB - USD 817,710.57 TotaL DA Batance at SLCB -SLL U5D 872,645.81 Balance as at 31/09/18 Exchange Loss IDA 58820 872,645.81 IDA D1290 Total 872,645.81 29 A R V S Chartercd Accountants & Business Consultants 3rd Floor 92A Scbrer Street Patn s sFreetown Tel +232 (0) 79 316137 info@ARVSpartnerscom www-ARVSpartnerscom REPORT OF THE INDEPENDENT AUDITORS' REPORT'S DESIGNATED ACCOUNT STATEMENT - SIERRA LEONE COMMERCIAL BANK (SL) ACCOUNT NUMBERS: 003001014518030264 AND 003001014518030167 Opinion In our opinion, the receipts are properly accounted for and the withdrawals were made for the purpose of the project in accordance with the financing agreement. The designated account statements give a true and fair view of the balances for the period ended 3 V. December 2018. In accordance with the provisions of the terms of reference of this audit, we confirm as follows: * Funds provided to the project have been used for their intended purposes. * The designated account of the project has been maintained in accordance with the provisions of the Financing Agreement and with the disbursement rules and procedures. Vidal O. Paul-Coker pA ' 92A Soldier Street (Statutory Auditor) Freetown For and on behalf of ARVS Partners Chartered Accountants 30 Partners: Aina VS Bell FCCA FCA (SL). Raymond W S Paton-Cole MBA FCCA FCA SL) Vidal 0. Paul-Coker FCCA FCA (SL)_ SamuelA- Browne- Morgan FCCA FCA (SLQ, Regulated by The institute of Chartered Accountants of Sierra Leone Ministry of Health and Sanitation Regional Disease Surveillance and System Enhancement Project (REDISSE) Financial Statements For year ended 31 December 2018 REDISSE BANK ACCOUNT STATEMENT UNITED STATE DOLLARS ACCOUNT NO: 003001014518030167 ACCOUNT NAME: REGIONAL DISEASE AND SURVEILLANCE ENHANCEMENT PROJECT DEPOSITORY BANK: SIERRA LEONE COMMERCIAL BANK (SL) ACCOUNT ADDRESS: FREETOWN, SIERRA LEONE CURRENCY: UNITED STATE DOLLARS OPENING BALANCE 2,989.13 Inward Fund Transfer from GF Fund received (withdrawal application) 2,866,549.98 TOTAL 2,869,539.11 PAYMENT AND EXPENSES FOR THE YEAR Bank Charges 49,852.90 Transfer to Leone Account 1,750,000.00 Payment of salaries 292,124.05 Payment of suppliers 133,291.00 TOTAL 2,225,267.95 BALANCE AS PER CASH BOOK 644,271.16 31 anseemii IIMoll lillinik il 4 |||