STEPHEN N. NDEGWA Country Director Papua New Guinea and Pacific Islands East Asia and Pacific Region 16-Jan-2024 Date: _____________ Hon. Lautimuia Uelese Vaai Minister of Finance Ministry of Finance Private Bag Apia, Independent State of Samoa IDA D4380-WS (Samoa Agriculture and Fisheries Productivity and Marketing Project) Additional Instructions: Disbursement and Financial Information Letter (First Amendment) Dear Honorable Minister: I refer to the Financing Agreement between the Independent State of Samoa (“Recipient”) and the International Development Association (“Association”) for the above-referenced Project. The General Conditions, as defined in the Financing Agreement, provide that the Recipient may from time to time request withdrawals of Grant amounts from the Grant Account in accordance with the Disbursement and Financial Information Letter (“DFIL”), and such additional instructions as the Association may specify from time to time by notice to the Recipient. The General Conditions also provide that the Disbursement and Financial Information Letter may set out Project specific financial reporting requirements. This letter constitutes such Disbursement and Financial Information Letter and may be revised from time to time. This DFIL replaces the DFIL dated October 18, 2019 in its entirety. I. Disbursement Arrangements, Withdrawal of Grant Funds, and Reporting of Uses of Grant Funds The Disbursement Guidelines for Investment Project Financing, dated February 2017 (“Disbursement Guidelines”), are available on the Association’s public website at https://www.worldbank.org and its secure website “Client Connection” at https://clientconnection.worldbank.org. The Disbursement Guidelines are an integral part of the DFIL, and the manner in which the provisions in the Disbursement Guidelines apply to the Grant is specified below. (i) Disbursement Arrangements  General Provisions (Schedule 1). The table in Schedule 1 sets out the disbursement methods which may be used by the Recipient and conditions, information on registration of authorized signatories, processing of Withdrawal Applications (including the minimum value of applications and processing of advances), instructions on supporting documentation, and frequency of reporting on the Designated Account(s). (ii) Withdrawal Applications (Electronic Delivery) 1 The Recipient shall deliver Withdrawal Applications (with supporting documents, “Applications”) electronically through the Association’s web-based portal “Client Connection” at https://clientconnection.worldbank.org. This option will be effective after the officials designated in writing by the Recipient, who are authorized to sign and deliver Applications, have registered as users of “Client Connection.” The designated officials shall deliver Applications electronically by completing Form 2380, 1 Section 10.01 (c) of the General Conditions which is accessible through “Client Connection.” By signing the Authorized Signatory Letter, which can be delivered manually or electronically, the Recipient confirms that it is authorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting documents to the Association by these means. The Recipient may exercise the option of preparing and delivering Applications in paper form on exceptional cases (including those where the Recipient encounters legal limitations) and which were previously agreed with the Association. By designating officials to use SIDC and deliver the Applications electronically, the Recipient confirms through the Authorized Signatory Letter its agreement to (a) abide by the Terms and Conditions of Use of Secure Identification Credentials in connection with the Use of Electronic Means to Process Applications and Supporting Documentation, available in the Association's public website at https://www.worldbank.org and “Client Connection” at https://clientconnection.worldbank.org; and (b) to cause such officials to abide by those terms and conditions. II. Financial Reports and Audits 2 (i) Financial Reports The Recipient shall prepare and furnish to the Association not later than forty-five (45) days after the end of each calendar quarter interim unaudited financial reports (“IFRs”) for the Project covering the quarter.  Audits Each audit of the Financial Statements shall cover the period of one (1) fiscal year of the Recipient, commencing with the fiscal year in which the first withdrawal was made. The audited Financial Statements for each such period shall be furnished to the Association by the Recipient not later than six (6) months after the end of such period. III. Other Important Information For additional information on disbursement arrangements, please refer to the Loan Handbook available on the Association’s public website at https://www.worldbank.org and “Client Connection” at https://clientconnection.worldbank.org, the Bank recommends that you register as a user of “Client Connection.” From this website, you will be able to prepare and deliver Authorized Signatory Letters and Withdrawal Applications, monitor the near real-time status of the financing and retrieve related policy, financial, and procurement information. For more information about the website and registration arrangements, or if you have any queries in relation to the above, please contact the Association by email at askloans@worldbank.org using the above reference. Yours sincerely, ______________________________ Stephen N. Ndegwa Country Director Papua New Guinea and Pacific Islands 2 Section 5.09 of the General Conditions Attachments 1. Form of Authorized Signatory Letter 2. Statement of Expenditure (SOE) With copies: Ms Saoleitiiti Maeva Betham-Va’ai Chief Executive Officer Ministry of Finance Level 6, Central Bank Building Apia Samoa [Email: maeva.bethamvaai@mof.gov.ws] Mr Seuseu Joseph Tauati Chief Executive Officer Ministry of Agriculture and Fisheries (MAF) Level 4, TATTE Building Apia Samoa [Email: seuseu@maf.gov.ws] Schedule 1: Disbursement Provisions Basic Information Country Independent State of Samoa Section III B.2 of Schedule 2 of the Borrower Independent State of Samoa (through Closing Date IDA] Financing Agreement. D438-WS the Ministry of Finance) Grant No. Samoa Agriculture and Fisheries Disbursement Four (4) months after the closing Name of the Project Productivity and Marketing Project Deadline Date date. Disbursement Methods and Supporting Documentation Disbursement Methods Methods Supporting Documentation Direct Payment Yes Copy of records (e.g., invoices and receipts) Reimbursement Yes Statement of Expenditure (SOE) in the format provided in Attachment 2 of the DFIL Advance (into a Designated Yes Statement of Expenditure (SOE) in the format provided in Attachment 2 of the DFIL Account) Special Commitments Yes Copy of Letter of Credit (including pro forma invoice(s), if cited in the Letter of Credit) Designated Account Segregated; one (1) segregated designated account will be Fixed Type Ceiling established under the Project Financial Institution - Central Bank of Samoa Currency USD Name Frequency of Reporting Quarterly or more if needed Amount 1,200,000 Minimum Value of Applications (subsection 3.5) The minimum value of applications for Reimbursement, Direct Payment and Special Commitment is USD 100,000 equivalent. Authorized Signatures Withdrawal and Documentation Applications The form for Authorized Signatories Letter is provided in Attachment 1 of this letter The form for Authorized Signatory Letter is provided in Attachment 1 of this letter. The ASL and all Withdrawal Applications with their supporting documentation will be submitted electronically via the Association’s “Client Connection” system. Other Disbursement Instructions 1. The financing percentages by the Association for the following disbursement categories as detailed in the disbursement table in Section III.A of Schedule 2 to the Financing Agreement are: a. Disbursement category (1): 71.5% b. Disbursement category (2): 100% c. Disbursement category (3): 100% d. Disbursement category (4): 100% e. Disbursement category (5): 100% f. Disbursement category (7): 71.5% 2. This DFIL may not be fully adapted to the disbursement of funds allocated from time to time to Category 5 of the disbursements table included in Section III.A of Schedule 2 to the Financing Agreement. The DFIL will be revised, if needed, when funds are allocated to Category 5 of the disbursement table. [Attachment 1 – Form of Authorized Signatory Letter] [Letterhead] Ministry of Finance [Street address] [City] [Country] [DATE] International Development Association 1818 H Street, N.W. Washington, D.C. 20433 United States of America Attention: [Country Director] 3 Dear [Country Director]: Re: IDA [Credit] [Grant]4 No. _______-___ (name of Project) I refer to the [Credit] [Grant] Agreement (“Agreement”) between the International Development Association (“Association”)[, acting as implementing of the ] 5 and [name of recipient] (“Recipient”), providing the above [Credit] [Grant]. For the purposes of Section 2.03 of the General Conditions as defined in the Agreement, any 6[one] of the persons whose authenticated specimen signatures appear below is authorized on behalf of the Recipient to sign Withdrawal Applications (“Application”) [and applications for a special commitment] under this [Credit] [Grant]. For the purpose of delivering Applications to the Association, including by electronic means, 7 [each] of the persons whose authenticated specimen signatures appears below is authorized on behalf of the Recipient, acting 8[individually] 9[jointly], to deliver Applications and evidence in support thereof on the terms and conditions specified by the Association. 3 Instruction to Association staff: please forward this letter to the Country Lawyer for further processing (Recipient: please do not delete this note). 4 Instruction to the Recipient: use “Credit” or “Grant” as applicable. Please delete this footnote in the final letter that is sent to the Association. 5 Instruction to the Recipient: add text in line with the Grant Agreement if applicable, if not applicable delete it. Please delete this footnote in the final letter that is sent to the Associations 6 Instruction to the Recipient: stipulate if more than one person needs to sign Applications, and how many or which positions, and if any thresholds apply. Please delete this footnote in the final letter that is sent to the Association. 7 Instruction to the Recipient: stipulate if more than one person needs to jointly sign Applications, if so, please indicate the actual number. Please delete this footnote in the final letter that is sent to the Association. 8 Instruction to the Recipient: use this bracket if any one of the authorized persons may sign; if this is not applicable, please delete it. Please delete this footnote in the final letter that is sent to the Association. 9 Instruction to the Recipient: use this bracket only if several individuals must jointly sign each Application; if this is not applicable, please delete it. Please delete this footnote in the final letter that is sent to the Association. This confirms that the Recipient is authorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting documents to the Association by electronic means. In full recognition that the Association shall rely upon such representations and warranties, including without limitation, the representations and warranties contained in the Terms and Conditions of Use of Secure Identification Credentials in connection with Use of Electronic Means to Process Applications and Supporting Documentation (“Terms and Conditions of Use of SIDC”), the Recipient represents and warrants to the Association that it will cause such persons to abide by those terms and conditions. This Authorization replaces and supersedes any Authorization currently in the Association records with respect to this Agreement. [Name], [position] Specimen Signature: ____________________ [Name], [position] Specimen Signature: ____________________ [Name], [position] Specimen Signature: ____________________ Yours truly, / signed / ______________ [Position]10 10 Instruction to Association staff: please forward this letter to the Country Lawyer for further processing (Borrower: please do not delete this note). Attachment 2 – Statement of Expenditures