Office of the Auditor General 4 of Rwanda OAG www.oaq.gourw COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) Audit Report on Financial Statements For the year ended 30 June 2022 OAG Core Values Integrity In ovation Si *In t public Interest COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR TUE YEAR ENDED 30 JUNE 2022 TABLE OF CONTENTS 1. IN T R O D U C T IO N ................................................................................................................2 2. STATEMENT OF MANAGEMENT RESPONSIBILITIES.............................................13 3. REPORT OF THE AUDITOR GENERAL........................................................................14 4. FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 .......................17 D ETA ILED A U D IT FIN D IN G S.............................................................................................40 5. REVIEW OF INTERNAL CONTROL YSTEM .............................................................41 A P P E N D IX ..............................................................................................................................4 2 Appendix 1: Delays to submit the financial and technical reports to RBC by hospitals.........43 Office of the Auditor General of State Finances COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 1. INTRODUCTION 1.1. Background COVID-19 Emergency Response Project was constituted by Law No 003/2020 of 17/04/2020 and is a Project falls under the Ministry of Health. The Project was formed under Credit Financing Agreement (Credit Number 6615-RW) signed between the Government of Rwanda and the International Development Association (IDA) on 09 April 2020 to finance the COVID-19 Emergency Response Project (COVID-19 ERP) and Pandemic Emergency Financing Facility Grant Agreement (PEFF Grant Number TF0B4324) signed on 06 December 2020. The Project was expected to close its activities by 3Q01h June 2023. The first additional financing (Credit Number 6871 -RW and Grant Number D805) was signed on 22 April 2021, the second additional financing on Global Financing Facility (GFF TF Grant Number TF0B6226) was signed on 02 September 2021 and the third additional financing (Credit Number 7092-RW and Grant Number E022-RW) were signed on 6 April 2022. Due to these additional financings, the project's closing date of activities is scheduled by 30th June 2025. To support the countries to amount an emergency Response and mitigate the impact of the ongoing global pandemic, the World Bank group has created a dedicated fast tracking facility. The fast tracking facility will support the health systems emergency response and disease outbreak preparedness capacity building as well as mitigate the socio-economic cost of this outbreak, which is staggering. The proposed emergency response to the Republic of Rwanda is designed under the COVID-19 Strategic Preparedness and Response Program (SPRP), using the Multiphase Programmatic Approach (MPA) with an overall Program financing envelope ofUSD 1.4 billion from International Development Association (IDA) and USD 2.7 billion from International Bank for Reconstruction and Development (IBRD). 1.2. Project objectives The Project Development Objective (PDO) is to prevent, detect and respond to the threat posed by COVID- 19 and strengthen national systems for public health preparedness in Rwanda. 1.3. Basic information of the project The description of the project is summarised in the table below: Project title COVID-19 Emergency Response Project (COVID-19 ERP) Project Start Date The project approval date is 09th April 2020, The date of signing the initial funding agreement is 09th April 2020; The project effectiveness deadline is the date after sixty (60) days counted from the agreement signature date. Implementing The implementing Budget Agency is Rwanda Biomedical Centre- agency Project Implementation Unit (RBC-SPIU) Prolect sponsr _International Developrent Agency.(IDA) Project end date The project completion date was extended from 30th June 2023 to 301 June 2025 due to additional financings Credit Number 6615-RW, 6871-RW, 7092-RW Grant Number TFOB4324, D805, GFF TFOB6226, E022-RW Office of the Auditor General of State Finances 2 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 Line Ministry of the Ministry of Health (MoH) Program Strategic goals of the To prevent, detect and respond to the threat posed by COVID-19 and project strengthen national systems for public health preparedness in the Republic of Rwanda. Project Scope and The project will support the following components: Components Component 1: Case Detection, Confirmation and Contact Tracing Enhancing case detection, disease surveillance, sample collection and ensuring rapid laboratory diagnoses and carrying out contact tracing for COVID-19 and other disease outbreaks through financing and support for: (a) Enhancement of case detection through: (i) Screening travellers at ports of entry as well as in priority communities and targeted health facilities; (ii) Diagnosing cases and referring them for treatment as needed; (iii) Carrying out contact tracing to minimize risk of transmission; (iv)Conducting risk assessments to identify hot spot areas of transmission and provide timely information to policymakers including digital maps that can help in visualization of transmission; and (v) Carrying out multi-sectoral simulation exercises for COVID-19 and other disease outbreaks; (b) Strengthening the health system through; inter alia: () Providing medical supplies and equipment (e.g. thermo scanners; test kits; drugs; lab equipment and supplies, personal protective equipment); (ii) Training and capacity building for frontline workers; and (iii) Operating costs for rapid response teams and recruitment of additional personnel. Component 2: Public Health Measures and Clinical Care Capacity Strengthening of public health policies and measures and establishment of critical clinical care capacity including promotion of digital solutions through financing and support for: (a) Public health policies regarding: (i) Social distancing measures (such as restrictions on border crossings, work-at-home policies, restricting public gatherings); (ii) Personal hygiene promotion, including handwashing and proper cooking; Office of the Auditor General of State Finances 3 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 (iii) Risk communication and community engagement using local channels to disseminate messages about the risks associated with COVID-19 and other disease outbreaks and applying innovative digital solutions such as mobile apps for sending out messages; (iv) Production and dissemination of communication materials. (b) Provision of clinical care through, (i) Establishment of isolation capacity at a selected number of national and district hospitals including the rehabilitation of existing structures and leveraging of isolation units established for other infectious diseases; (ii) Providing health personnel with appropriate protective equipment and hygiene materials; (iii) Support for provision of medical and laboratory equipment and supplies, waste management equipment and supplies and video conferencing equipment for tele-medicine; (iv) Minor civil works (mainly refurbishments); and (v) Operating costs, including recruitment of additional clinical personnel. (c) Purchase of project COVID-19 vaccines, (d) Vaccines communication campaign, (e) Screening high-risk groups. Component 3: Monitoring and Evaluation (M&E) and Project Management This component supports M&E, and project management. To this end, it supports the following activities: Financing and support for: (a) Project management including (i) Strengthening of public structures for the coordination and management of the Project, including central and local (decentralized) arrangements for the coordination of Project activities (this will include support for the COVID- 19 Incident Management System Coordination Structure); (ii) The carrying out of financial management and procurement requirements of the Project; (iii) Project coordination activities; and (iv) Operating costs. (b) Monitoring and evaluation of the Project including: (i) Assessment of implementation progress and review of operational plans; (ii) Technical assistance, and (iii) COVID-1 9 Vaccination specific monitoring and evaluation. Office of the Auditor General of State Finances 4 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 Component 4: Contingency Emergency Response Component (CERC) Providing immediate response to an Eligible Emergency, as needed. Component 5: Protecting essential health and nutrition services (New) (i) Outreach activities & catch up campaigns; (ii) Provision of nutrition and Reproductive, Maternal, Newborn, and Child Health (RMNCH) oxygen commodities; (iii) Organising transport system for patients and health providers; (iii) Support to CHWs reform & performance based financing scheme; (iv) Integration of Non-Communicable diseases (NCD) screening into Reproductive, Maternal, Newborn, and Child Health (RMNCH) program; (v) Capacity building of health providers and Community Health Workers (CHWs); strategic information and decision-making. 1.4. Project cost and financing The project is estimated to cost USD 92.39 million. It is Co-financed by IDA credit number 6615-RW of USD 14.25 Million, IDA credit number 6871-RW of USD 30.2 Million, First Additional financing for COVID 19 Pandemic Emergency Facility Fund (PEFF Grant Number TF0B4324) of USD 0.942 million and Second Additional financing for COVID-19 Facility Grant (Grant Number D805) of USD 15 million and third additional financing of USD 32 Million as analysed in the table below: Table: Expected disbursement per project component and source of financing: Project Components and sub- Origi *PEF *AF *8GFF *AF Total components nal AD (P17630 GRANT (P17828 (P173 (P17525 4) TFOB62 2) 855) 2) 26 USD USD USD USD USD USD (milli (million) (million) (million) (million) (millio ...o .. . n.) Component 1: Case 5.9 0.94 - - - 6.84 Detection, confirmation and contact tracking - Disease surveillance, RRTs 2.2 - 2.20 and case investi aon -Laboratory capacity and 2.8 0.94 - - - 3.74 specimen transport -Points of Entry 0.9 - - - - 0.90 Component 2: Public health 8 - 29.2 - 31.717 68.917 measures and clinical care capacity -Risk communication and 0.4 1 - - 1.4 community engagement Office of the Auditor General of State Finances 5 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 Project Components and sub- Origi *PEF *AF *8GFF *AF Total components nal AD (P17630 GRANT (P17828 (P173 (P17525 4) TFOB62 2) 855) 2) i 26 USD USD USD USD USD USD (milli (million) (million) (milion) (millio on) .) -Case 5.8 0.2 - - 6 management/specialized units/lab capacity - Infection prevention and 1 8 - 18.7 - 20.5 control - Vaccine procurement & - 3.8 23 004 26 804 Delivery - Systems strengthening - - 3 5.041 8.041 including maintaining essential health services - Other vaccine deployment 2.5 3.672 6.172 costs. Component 3: Projeet E 0.35 - 0.8 - 0.283 1.433 Management and M&E -Country level coordination, 0.2 0.15 - - 0.35 planning and monitoring .5- 06 . -Projeet_Management 1 1.8 Immunization monitoring, - - - 0.283 0.283 vaccine safety surveillance and post introduction evaluation Component 4: CERC - - - - - - - Component 5: Protecting - - 15.00 - 15.00 essential health and nutrition services (Ne -Outreach activities & catch up - - 0.6 - 0.6 campaa)qps -Provision of nutrition and - 3.55 - 3.55 RMNCH oxygen commodities -Support to CHWs reform & - - 3.7 - 3.7 performance based financing scheme -Integration of NCD screening --3 - 3 into_RMNCH program -Capacity building; strategic - - - 4.15 - 4.15 information and decision ma ing -- .-- 1- Total costs 14.25 0.94 30 15 32.283 92.19 GFF- GlobalFinancing Facility for Wonen, Children and Adolescents, AF- Additional Financing, PEF- Pandemic Emergency Financing Facility, GA - Grant Agreenent, 'A- Financing Agreement. Office of the Auditor General of State Finances 6 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR TUE YEAR ENDED 30 JUNE 2022 1.5. Funding summary 1.5.1. COVID-19 Emergency Response Project (IDA Loan 66150-RW), duration is from 09 April 2020 to 31 December 2022 with an approved budget of 13,100,000 Euros, 1.5.2. The Pandemic Emergency Financing Facility (Grant TF04324), duration is from 6th December 2020 to 31 March 2021 with an approved budget of 942,857 USD, 1.5.3. COVID-19 Emergency Response Project (IDA Loan 68710-RW), duration is from 21st June 2021 to 31 December 2022 with an approved budget of 10,500,000 SDR, 1.5.4. COVID-19 Emergency Response Project (Grant D8050) duration is from 21 June 2021 to 31 December 2022 with an approved budget of 10,500,000 SDR, 1.5.5. COVID-19 Emergency Response Project second additional financing on GFF TF (Grant TFOB6226) with an approved budget of 15,000,000 USD on 02 September 2021, 1.5.6. COVID-19 Emergency Response Project third additional financing (Loan 7092-RW & Grant E022-RW) with an approved budget of 14,300,000 EURO & 11,500,000 USD on 06 April 2022. Source of Development Development Amount received Undrawn funds Partner Partner (drawn) as at 30 balance as at 30 Commitment Commitment June 2022 June 2022 -Currency (A) . ..(B) - .(B) (i).Grant TFOB4324 USD 942,857 938,270.10 4,586.90 IDA D8050 SDR 10,500,000 10,474,700.87 25,299.13 TFOB6226 USD 15,000,000 2,989,235.79 12,010,764.21 E022-RW USD 11,500,000 - 11,500,000 (ii) Loan IDA 66150 EURO 13,100,000 13,099,998.35 1.65 IDA 68710 SDR 10,500,000 10,463,059.77 36,940.23 7092-RW EURO 14,300,000 - 14,300,000 1.6. Registered office The Project is domiciled in Kigali, Rwanda. Rwanda Biomedical Center (RBC) P.O. Box 7357 Kigali-Rwanda 1.7. Bankers National Bank of Rwanda (BNR) 1.8. Auditors The project is audited by the Office of the Auditor General. 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Management team The management team who held office during the year ended '0 June 2022 until the time of audit in August 2022 is as follows: Name Position ... .......... .......... .... Prof Dr. Claude MAMBO Director General - RBC from 27 January 2022 to date MUVLTNYI ------------- - - - ------ .... .. Noella BIGIRIMANA Deputy Director General - RBC from 27 January 2022 to date .......... Dr. Sabin NSANZIMANA Director General - RBC from 30 July 2019 to 07 December 2021 ........ ..... . .. ...... .................... .. .. .. . .... .. . ......................... Theo Principe UWAYO Chief Finance Officer of FBC from 05 February 2022 up to date, Acting Director General of RBC f-rom 07 December 2021 to 26 January 2022; and Deputy Director General - RBC from 14 April 2021 to 07 December 2021 .. ............ .. ........ - - -------- .. . .. .. .. .. .. .. .. .. .. .. .. . . ... ... .. .. .. .. .. .. .. .. .. ... ... ... .. .. ... ... .. .. .. . Dr. Gilbert BIRARO I RBC/SPIU Coordinator ----------------------- ------- --------- Isaac MBWIRABUMVA Program Manager .. .. .. .. .. .. .. .. .. .. ... ... .. .. .. .. ... .. ... .. .. . .. . . .. .. .. .. .. . . .. . . .. .. .. .. .. . .. .. .. .. .. .. .. .. . .. .. .. . .. .. George NTAGANDA Corporate Services Program Manager - SPIU/RBC up to 12 May 2022 ....... .. .. . ...... .. .. .. . .. .. .. .. .. . I.......- . . .. .. .. .. .. .. ... ... ... ... .. .. .. .. ........ . .. . Epaphrodite BITEGA Financial Coordination Specialist - SPIU/RBC Fran ois Xavier KANEZA COVID-19 ERP Financial Specialist Office of the Auditor General of State Finances 12 C一叮』，；浴州了乙一”~－一■州L不叮不日－ 么j__&_＿日＿＿侃＿&＿認：_&I_J方乏＿乙＿沾j。兀兀一潔縱蹴 久可丫州＿、一C卯淤臘―＿方亡挪以搜丫＿」＿&－· 細一’一了：一‘:＇一訪方一叮朧刀為三三翁州擊卹久。生方症兀凡’付鰓？一！計喜梁j 丁二一，膩烽，拙臘！縱討去斤化：無黑誠州一Fh念’、k觔：抓！’匹 ：、－一＇·一：:：漁也？h上榦；戶群儼’！不很亡淤婉化：絀 :＿五、馮叩《＿：一二，巒江予朧？＿號，員莖＿視叩跑雙以k＇〕州五屈戰念馴中，怔怔＊ 化；）糅化g辦岷韭汗賦 六州攤：:：懿一訂無侮戶”一二一州。1才二’一上必亡＿,－一俗！州上叩’權 &＇州此，免：一！一盔叮烯鈴咸汗一？計－·亡 州擘吋丰糅）一，兀：州亂一：取－ 一嗷中，·一：:？。～兀一，一 一一。于·一、’誠才。撇汪化一荊斗鰓；中頻 州：丫潤→h可吃一鈴州叮鄴j取漁甲為一汙祕 ：甲·州j一二！1不啊柑，化坼驚亡斤馴鰍然州狗‘b縱：。幼誰囊中：一鰍織 鰍：方亡化衫爹一了‘勿？胎m貧一州B滌h一他，：州一露 _＿州付糅規柑饑二二州，，兀一酌抓州邸趙辟一＇鰍中公忽叩丰你：一； ＿他旦匹． 兀·；:1－一：，一。二黑一‘---- 、，織斗：發、鉉．’亡b：一＿J一1于二：自弓 田1:：一：乃：):：訌：．亡一·？＿痲沙中化， 忿：廷：露：蠱－－、＿.＿方悲t。－ 一1乙一Ll兀1－一n二＿·，一二 :－一豐一匹 一＇, 論一‘&：鈴，一州兀一、計吃：」仕： 婦然沫遝儿；＿二雙二－一‘一汰·二、－－二叩 派邸朧叩、，州泌化響‘螂’祇二二私 州一颼兀＇二〞＿fj于＿; 一化－－一：：日、 r糅卹叮＿【＿．念 、’, 、I 一＿J:____＿一此‘--－一 二雜 一主， 抽：＼一：！·、州；!：。 冷f排一、：’一鈴 COVED-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 3. REPORT OF THE AUDITOR GENERAL REPORT ON THE FINANCIAL STATEMENTS Theo Principe UWAYO Chief Finance Officer and Chief Budget Manager 3.1. Opinion As required by Article 165 of the Constitution of the Republic of Rwanda of 2003 revised in 2015, and Articles 6 and 14 of Law N' 79/2013 of 11/09/2013 determining the mission, organization and functioning of the Office of the Auditor General of State Finances (OAG), I have audited the financial statements of COVID-19 Emergency Response Project (COVID- 19 ERP) for the year ended 30 June 2022. These financial statements comprise the statement of financial position as at 30 June 2022, the statement of revenue and expenditure, statement of cash flows, statement of changes in net assets and budget execution report for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. These financial statements are set out on pages 17 to 39. In my opinion, the accompanying financial statements give a true and fair view of the financial position of COVID-19 Emergency Response Project (COVID-19 ERP) as at 30 June 2022, and of its financial performance and its cash flows for the year then ended in accordance with the guidelines provided by Ministerial Order N' 001/16/10/TC of 26/01/2016 relating to financial regulations and Organic Law N' 12/2013/01, of 12/09/2013 on State Finances and Property. 3.2. Basis for Opinion I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAls). My responsibilities under ISSAls are described in section 3.4 of this report. I am independent of COVID-19 Emergency Response Project (COVID-19 LRP) and have fulfilled my ethical responsibilities 'n accordance with the ethical requirements that are relevant to mv audit of financial statements of public entities as determined by the Code of ethics for International Organization of Supreme Audit Institutions JNTOSAI). I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion, 3.3. Responsibilities of management and Project Steering Committee for the Financial Statements According to Organic Law N' 12/2013/01, of 12/09/2013 on State Finances and Property, management of COVID-19 Emergency Response Project (COVID-19 ERP) is responsible for keeping accounting records and books of account, and preparation of financial statements in accordance with the financial regulations prescribed by the Minister in Ministerial order N' 00 1/ 16/1 O/TC of 26/01/2016 relating to financial regulations. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error. Office of the Auditor General of State Finances 14 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 In preparing the financial statements, management is responsible for assessing the COVID-19 Emergency Response Project (COVID-19 ERP)'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 Government either intends to discontinue operations of the COVID-19 Emergency Response Project (COVID-19 ERP). Those charged with Governance of this project are the Project Steering Committee. They are responsible for overseeing COVID-19 Emergency Response Project (COVID-19 ERP)'s financial reporting process. 3.4. Auditor General's responsibilities for the audit of the financial statements My objective when conducting an audit is 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 my opinion. Misstatements can arise from fraud or error and are considered material if individually or in aggregate, they could reasonably be expected to influence economic decisions of users taken on the basis of these financial statements. An audit conducted in accordance with ISSAIs requires an auditor to exercise professional judgment and maintain professional skepticism throughout the audit and involves: * The identification and assessment of the risks of material misstatement of the financial statements, whether due to fraud or error; design and perform procedures responsive to those risks and to obtain sufficient and appropriate audit evidence to provide a basis for the auditor's 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 controls. * Obtaining 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 purposes of expressing an opinion on the effectiveness of internal control. * Evaluating the appropriateness of accounting policies used, the reasonableness of accounting estimates made by management. * Concluding on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained whether a material uncertainty exists related to events or conditions that may cast significant doubt on the COVID-19 Emergency Response Project (COVID-19 ERP)'s ability to continue as a going concern as well as evaluating the presentation of the financial statements. Office of the Auditor General of State Finances 15 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 * Evaluation of the overall presentation, structure and content of the financial statements, including disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieved fair presentation. KAMUHIRE Alexis AUDITOR GENERAL KIGALI . 0...............................2022 Office of the Auditor General of State Finances 16 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 4. FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 4.1 STATEMENT OF STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 2022 Deseription Notes 12 months to 12 months to 30 30 June 2022 June 2021 Frw Frw Revenue Grants 2 5,793,461,187 12,881,275,153 Transfer received from public debts 3 12,203,775,214 9,357,415,880 Transfers from reporting entities 4 4,357,337 - Total revenue 18,001,593,738 22,238,691,033 Expges~ ~546,,5 Goods and services 5 31,953,258,193 80 Acquisition of fixed assets 6 1,686,051,161 767,563,527 Transfers to reporting entities 7 798,324,900 - Transfers to subsidiary units 8 460,928,840 Other expenses 9 125,956,650 Total expenses 35,024,519,744 6,228,372,182 Other gains and losses Foreign exchange gain 10 23,329,982 183,700,372 Foreign exchange loss 10 (46,967,761) (126,704,076) Total gains and losses (23,637,779) 56,996,296 Deficit / Surplus for the period (17,046,563,785) 16,067,315,147 The notes set out on pages 23 to 39 form an integral part of the financial statements. Office of the Auditor General of State Finances 17 一淤一波計計紜馴－一州中一仰由汙你胤州叮併’騙胞一單B約 戶了〝枕’方抑’_:＿河州？汗＿不｝州衢＿叩名一；t一：j一可7; 胤心州中一＿__&_＿淡－、方平州淤一弓j· ’一一：州：!：州 斗 ‘織斗州魚＿！一L. －一〞·鐵弗徐·斗一中斗：叩－一州州一方汗：州也 ．方 1 }! 訕冷f!&- ＇江︰＇一聖卹＇r＇必 ＇亡州＿＿方不不一－-－一－ 斗么訕：乎：方才權：!:）跑斗 I〕 ::_＿二一＿______＿一斤二：!’馴〔－ &：曼禿又究；仕發j:：一：；二／斗蘊斤江二 一細！■＿!＿一l！一、。 ＿亡； -：一：一一義斗：! 一”磬 ·一州一排一：一號 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 4.3 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2022 Deseription 12 months to 12 months to 30 June 2022 30 June 2021 ... ............. . ......... ...... .. .. .. .. .. ....................... .. .. ........... .. .. .. .. .. ..... ...... Frw Fnv .. ... ... ... . . ... ... ... ... .. .. .. . .. .. .. .. ... ... .. . ..... ... ........... ... .. .. ..... .... ............ . .... Cash flows from operating activities ------ - --- Grants 5,793,461,187. 12,881,275,153 .. .. ......... Transfer recelved from public debts 12,203,775,214 ... ........ ..... .. .... .. .. .... .. .. .. .. .............. .. .. .. .. . ... . ............... Transfers from reporting entities 4,357,337 .. ... ....... ... .. .. .. ....... ..... .. .. .. .......................... .. .. .. .. Ex ses ... . ............ .... . ........ . ..... ....... Goods and services (31,953,258,193) (5,460,808,655) .. .. .. . .. ... ... .. .. .. .. - .............. ..... .. .. ........... .. .. .. .. ...... Transfers to reporting entities (798,324,900) .. ...... . .. .. .......... . Transfers to subsidiary units (460,928,840) .... ..... .. I .... ....... . ..... Other expenses (125,956,650) .. .. .. .. ... ... ... .. .. .. .. .. .. ...... . ... ... .. ... ... .. .. .. .. .. .. .. . ..... - - - - - - - - - - - - - . . . ...... Adjusted for: ... .. .. .. .. .. .. .. ... ... ... ... ........ ....... ... .. .. .. .. .. .... ......... . - ------- - ----------- - Changes. in recelvables 15,562,134,107 i (15,562,134,107) .. ............ .. ............ ... .. ... ... . .. .. ........... .. .............. .. . ...... .. ........ .. . ...... .. .. ................. ..... .. . . .......................... .. .. .. .. .. .. .. .. .... . .. .. ........... Changes. in 1 456,266,366 2,501,228 p ýý y .a .b ...-e .. ........ .... ............ .. ..... .. .... .. .. ....... . ............... . .... Foreign. cur-rency exchange differences (23,637,779) 56,996,296 ...... .. .. .. .. .. .. .. ...... ..... .... 1.1 .. .......... .. .. .. .. ............. .. .. ........... .. ....... .. .................. .. Net cash flows from operatýrýg., activities A .. .. ... ... ... ... Cash flows from investiny activities ........... .. .. .. .. .. .. .. .. .. ... . . . . . .... . .... . .. .. .. .. .. .. .. ....Acquisition of fixed assets (1,686,051.,16.1)..:' (767,563,527) ..... ... .. . .. .. .. ... .. .. .. ... ... ... .. .. .. ... .. .... .. .. .. .. ............ ..... .. .. .. . .... .... ... . .. .. .. .. ............. . .. .. ... .. - ----- --- Net cash flows from investin2 activities 113 ................. ...... ......... . ..... . ......................... .. ... ... ... .. ... (1 , 6 8 6 ,0 5 1 ,1 6 1) ........ .. .. .. I ............ .. .. .. .. .. .. .. . _...(7 6 7 ,5 6 3 ,5 2 7 ) . .. .. .... . ..... Cash flows. from financinz activities . ..... .. .................. ....... .... . ........ .. . . .............. .. . ... Procceds from boirowings 9,357,415,880 ........... .. .. .. . Net cash flows from.financina . . .... ... . . ...... 9,357,415,880 ........ ------ ...... .. .... ........... . ............. .. . .... Net deerease / increase in cash and cash (1,028,163,312) 507,682,268 equivalents (A+B+C) . . . ........ . ............. .. ...... .... .. .... .. ... .. ... ... .. . ... .. ...... ..... ..... . Cash and cash equivalents at beginning of 1,034,226,919 526,544,651 period ... ......... . . .......... .. .... Cash and cash equivalents at end of period 6,063,607 1,034,226,919 The notes set out on pages 23 to 39 form an integral part of the filiancial statements. Ofrice of the A utlitor General of State Finances 19 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 4.4 STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 30 JUNE 2022 Description Accumulated Movements Total surplus/ deficit during the year 2020/2021 2019/2020 2020/2021 Frw Frw Frw Initial opening balance Accumulated surplus/(deficit) (526,544,651) 16,067,315,147 16,593,859,798 from previous years Accumulated surplus/(deficit) (526,544,651) 16,067,315,147 16,593,859,798 Accumulated adjustments Changes in net assets items (526,544,651) 16,067,315,147 16,593,859,798 Accumulated Movements Total surplus/ during the year 2021/2022 (deficit) 2021/2022 2020/2021 Initial opening balance - - - Accumulated surplus/(deficit) 16,593,859,798 (17,046,563,785) (452,703,987) from previous years Accumulated surplus/(deficit) 16,593,859,798 (17,046,563,785) (452,703,987) Accumulated adjustments Changes in net assets items 16,593,859,798 (17,046,563,785 (452,703,987 The notes set out on pages 23 to 39 form an integral part of the financial statements. Office of the Auditor General of State Finances 20 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 4.5 STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS FOR THE YEAR ENDED 30 JUNE 2022 Description Budget Actual Variance Performan Frw Frw Frw ce (%) A B A-B (B/A)*100 RECEIPTS Grants 17,032,062,000 5,793,461,187 11,238,600,813 34% Transfers from public - 4,357,337 (4,357,337) entities Other revenues - 23,329,983 (23,329,983) Total receipts 17,032,062,000 5,821,148,507 11,210,913,493 34% EXPENDITURE Goods and services 42,164,076,090 31,953,258,193 10,210,817,897 74% Grants and other 1,574,707,982 1,259,253,740 315,454,242 80% transfers Acquisition of fixed 3,328,966,200 1,686,051,161 1,642,915,039 51% assets Other expenses 121,599,313 125,956,650 (4,357,337) 104% Total payments 47,189,349,585 35,024,519,744 12,164,829,841 74% Financing Transfer received 30,157,267,587 12,203,775,214 17,953,492,373 40% from public debts Total net incurrence 30,157,267,587 12,203,775,214 17,953,492,373 of liabilities The notes on pages 23 to 39 form an integral part of the financial statements. Explanation of material variances: (i) Grants: The variance of Frw 11,238,600,813 was due to funds planned to purchase vaccines not purchased due to thefact that Government received vaccines from other stakeholders and did not purchase vaccines as planned (ii) Other revenue: This consists of exchange gains and monthly translation gains. This revenue was not initially planned during 2021-2022 fiscal year. (iii) Goods and services: This variance ofFrw 10,210,817,897 is due to the planned purchase of vaccines as per the vaccination plan. However, during the year the Government received the grant in kind of vaccines from different stakeholders, and reduced the quantity of vaccines planned to purchase. (iv) Grants and other transfers: The variance was due to the planned support of Maternal Child and Community Health week for all Hospitals. However, during the implementation most of hospitals usedJfndsJfrom other sources. (v) Acquisition offixed assets: The variance of Frw 1,642,915,039 was due to nutrition commodities to prevent an exacerbation of stunting that was budgeted under capital Office of the Auditor General of State Finances 21 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 expenditure, purchase of ambulance, medical equipment and other specialized and ICT equipment not purchased forwarded in fiscal year 2022-2023. (vi) Transfer received from public debts: The variance of Frw 17,953,492,373 relates the amount of l5bn directly paid by IDA to Pfizer May and June 2021as advance for vaccines to be delivered in the fiscal year 2021-2022 and its budget was included in the current period The other reason of variance is the capital items budgeted under other specialized and ICT equipment not purchased and will be acquired in the followed period Office of the Auditor General of State Finances 22 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 4.6 NOTES TO THE FINANCIAL STATEMENTS 1. Significant accounting policies Public entities maintain their books of account on a modified accrual basis of accounting as prescribed in basis for preparation. 1.1. Statement of compliance The financial statements have been prepared in accordance with the Organic Law No 12/2013 of 12/09/2013 on State Finances and Property and related legal framework. The Chief Budget Manager has authorized these financial statements for issue on 0th August 2022. The presentation and classification of items in the financial statements are consistent from one period to the next and takes into consideration progressive improvements as contained in the Government of Rwanda roadmap to migrate to accrual IPSAS. 1.2. Basis of preparation The financial statements have been prepared on the basis of historical costs unless otherwise stated. The statement of cash flow statement is prepared using the direct method. In this context, modified accrual basis of accounting means that financial transactions and events shall generally be recognized in the books of account when they occur and not only when cash or its equivalent is received or paid. The specific accounting basis for major items in the financial statements are provided below. Except for the subsidiary entities affiliated to the decentralised entities, public entities shall maintain their books of account on a modified accrual basis of accounting. The subsidiary entities affiliated to the decentralised entities shall maintain their books of account on a modified cash basis of accounting and progressively move to the same accounting basis as that of the rest of the public entities. In this context, modified accrual basis of accounting means that financial transactions and events shall generally be recognized in the books of account when they occur and not only when cash or its equivalent is received or paid, except in the following circumstances when transactions will be treated on a cash basis: (i) Inventories - these are assets in the form of materials to be consumed in the rendering of services. Inventories include assets such as consumable stores, maintenance materials. These will be treated on cash basis, recorded as expenditure during the year of acquisition, and treated as revenue in the year of disposal. (ii) Non-exchange transactions: These arise where an entity receives value from another entity without giving approximately equal value in exchange. These include fines and penalties, transfers, gifts and donations and shall be recognized when cash is received, Office of the Auditor General of State Finances 23 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 (iii) Non-current assets (tangible and intangible assets): such as vehicles, furniture, equipment, plant and tools will be treated on cash basis and recorded as capital expenditure during the year of acquisition and revenue in the year of disposal, The financial statements are presented in Rwanda Francs (Frw). 1.3. Reporting entity The Financial Statements have been prepared by COVID-19 Emergency Resposne Project 1.4. Reporting periods The Government of Rwanda fiscal year runs from 1st July to 30th June. These financial statements cover the period from I"July 2021 to 3011 June 2022. The comparative figures reflect the 12 months ended 30"' June 2021. 1.5. Key assumptions and judgements These financial statements, reflect the Government's financial position as at 30 June 2022, and the financial results of operations and cash flows for the period/year ended on that date. Included in these financial statements are a number of judgements, estimations and assumptions. The assumptions are based on information available at the time of the preparation of the financial statements. It should therefore be noted that actual results may differ from the assumptions stated and thus have a material impact on the financial statements. 1.6. Presentation currency The functional currency of the Government of Rwanda is the Rwandan Franc. For reporting purposes, the financial statements are translated into Rwandan Francs (Frw). The rates used to translate foreign currency balances is the average rate applicable by National Bank of Rwanda as at 30 June 2022. 1.7. Areas of significant estimation These financial statements do not have significant estimates so far. For the non-current assets and inventory balances disclosures, the acquisition cost depreciation have been used. 1.8. Adoption of new and revised standards The Government is in the process of transitioning to IPSAS through a phased approach that involves a six-year implementation plan. The current year is year 4 of the transition process. By the end of the six-year implementation period, the Govermnent plans to have fully transitioned to IPSAS and adopted all relevant standards. Office of the Auditor General of State Finances 24 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 1.9. Significant accounting policies The accounting policies set out in this section have been consistently applied by all consolidated entities and for all the years presented. I. Revenue Revenues from non-exchange transactions * Grants Grants are transfers received by government units, from other resident or non-resident government units or international organizations that do not meet the definition of a tax, subsidy, or social contribution. This include current and capital transfers received from foreign Governments, international organizations and from other general government units. In the context of this Project, grants are transfers received from World Bank. Grants are recognised in the books of accounts when cash is received. * Transfers from other general government units Transfers from other general Government units includes Transfers from National Treasury, Inter-entity and intra-entity transfers. Inter-entity transfers refer to transfers between cost or revenue centres belong to different public entities while intra-entity refers to transfers between cost or revue centres within the same public entity. A transfer is a transaction in which one institutional unit provides a good, service, or asset to another unit without receiving from the latter any good, service, or asset in return as a direct counterpart. Grants are normally receivable in cash, but may also take the form of the receipt of goods or services (in kind). Grants receivable are classified first by the type of unit providing the grant and then by whether the grant is current or capital. * Other revenue These are other revenue not classified in other classes of revenue. This includes foreign exchange gains, claims from insurance and guarantees seized. Revenues from exchange transactions These transactions shall be recognised on accrual basis. * Borrowings The Ministry of Finance and Economic Planning is the principal borrowing agent for Central Government. Public debt and associated interest is recognized on cash basis. Proceed from loan borrowing is recognized as revenue during the year of receipt at cost and repayment as expenditure in the year of repayment. Cash is considered as received when recipient entity received a transfer advice from the partner rather than when cash is received in the bank account of the receiving entity. Office of the Auditor General of State Finances 25 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 Other loans (principal and any associated interest) acquired directly by a public entity (e.g. those acquired by Decentralized Entities) are treated on an accrual basis and recognized as liabilities. I. Expenditure All expenditure is recognised on accrual basis. However, the point of recognition may be different according to their categories. a) Goods and services Goods and services consists of the value of goods and services used for the production of market and nonmarket goods and services. The value of goods or services is recorded when the goods or services are actually used rather than when they were acquired or paid for. In practice, these events often coincide for inputs of services but not for goods, which may be acquired some time in advance of their use. The value of goods purchased and held for resale is recorded as goods and services when they are sold. b) Transfers to public entities Transfers to public entities are made in the form of direct/indirect cash transfers and direct payments to public reporting entities. Payments from the Central Treasury account are originated and approved by the respective Public entities before they are forwarded to the Treasury for payment. Direct/indirect cash transfers are transferred together with associated activities to be performed. The expenditure/receipt is recognised when actual cash is transferred. Cash is considered as transferred when consideration for payment such as EFT, Cheque, Payment Orders are approved level 2 rather than when cash and cash equivalent are debited from the bank statement. For direct payments expenditure is recognized when goods/services are received and when commitment is approved for all other expenditures. During the consolidation process while the actual spending reported by budget agencies is regarded as expenditures. c) Acquisition offixed assets The expenditure on acquisition of property plant and equipment items is not capitalized. The cost of acquisition and proceeds from disposal of these items are treated as expenditure and income items respectively. Where an asset is acquired in a non-exchange transaction for nil or nominal consideration and the fair value of the asset can be reliably established, a contra transaction is recorded as revenue and as Acquisition of Fixed Assets otherwise it not recorded rather a fixed asset register which contains details of assets is maintained by each public entity. d) Other expenses Any other expenses not part of the ones above will fall into this category and shall be for on cash basis of accounting and recognised in books of accounts when cash and cash equivalent is paid. Office of the Auditor General of State Finances 26 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 III. Assets and liabilities a) Cash and bank balances They comprises cash on hand and balances with banks. b) Payables These mainly relate to invoices for goods and services which were outstanding on the date of the closure of the fiscal year. These are recognized as liabilities for that specific fiscal year. All goods received notes are recognised as liabilities if not yet paid as at the end of the period. It also includes short term borrowings received by budget agencies from Local Commercial Banks as these are not regarded as public debt. IV. Other relevant information a) Changes in accounting policies and estimates When presentation or classification of items in the financial statements is amended or accounting policies are changed voluntarily, comparative figures are restated to ensure consistency with the current period unless it is impracticable to do so. b) Foreign currency transactions Transactions denominated in foreign currencies are initially translated to the Rwandan Franc at the foreign exchange rate at the date of transaction. The National Bank of Rwanda provides exchange rates for major foreign currencies on a daily basis. These are presented for selling rate (rate the bank will sell foreign currency to its clients), buying rate (rate the bank will buy foreign currency from its clients) and average rate (average between the selling and buying rate). During the year, revenue items are translated using the selling rate (this equals the Buying rate presented at BNR website) of the transaction day whereas the Expense items should be translated using the buying rate (this equals the selling rate presented at BNR website) of the transaction day. The associated exchange losses are recorded as other expenditure while exchange gains should be recorded as other revenue. At the end of the year, book balances, Assets (such as bank and cash and accounts receivables) and liability (such as accounts payables), denominated in foreign currencies are converted into the Rwanda Franc at the average rate of exchange ruling on that closing date, as issued by the National Bank of Rwanda. The associated exchange losses/gains are recorded as expenditure/income in the books. c) Comparative figures Adjustments have been made on the opening balances of the current financial period with respect to adjustments made by individual entities relating to the comparative periods. Office of the Auditor General of State Finances 27 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 d) Subsequent events There have been no events subsequent to the financial yearend with a significant impact on the financial statements for the year ended 30 June 2022. e) Contingencies The Public entity does not recognize a contingent liability, but discloses details of any contingencies in the notes to the financial statements, unless the possibility of an outflow of resources embodying economic benefits or service potential is remote. 2. Grants During the 12 months to 30 June 2022, COVID-19 ERP received grants from Development Partners as detailed in the table below: Name of Transacti Amount in Exchan 12 months to 12 nonths to Donor on date foreign ge rate 30 June 2022 30 June 2021 currency Frw Frw International Organizations WB/TF04324 EURO 908,495,990 WB/IDA USD 11 ,972,779, 163 D8050 ~B/DA EURO D8050 WA00 6/8/2021 50,000 1,153.13 57,656,884 - 7679 W.A002.6/10/2 021 392,297.53 1,145.65 449,439,416- 9562 WA003 21/10/202 392,272.53 1,154.77 452,985,368 - 2087 DP003 28/10/202 Frw , 1 1,198,260,000 _wB/TF0B6226 UsD WA005 23/03/202 100,0000 1007 96 1007,966368 7953 WA004 23/06/202 635,430.86 1,013.32 643,895,863 2 1675 _ TotA tal r/10/202 Frw 1 General ofSat,261,e8F1nanc Ofic ...f. the.. A.dito Ge ea .... Stat Fin an. tes 2.8. . ...... .. .... -------- COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR TIIE YEAR ENDED 30 JUNE 2022 3. Transfer received from public debts During the year ended 30 June 2022, the project received loan as detailed in the table below Name of Transactio Amount in Exchange 12 months to 12 months to Partner n date foreign rate 30 June 2022 30 June 2021 - ~ curreny Frw Frw WB/IDA EURO - 5,771,756,939 66150 WA015 0 6/08/2021 119,616.44 1,153.13768 137,93.,224 WA016 06/10/2021 399,413.41 1,145.65956 457,591,792 - WA017 21/10/2021 92,005.00 1,154,77209 106,244,806 - WA019 12/11/2021 216,850.00 1,137.48795 246,664,261 WB/MDA USD 68710 DP0O01 28/06/2021 3,632,850 987.009907 3,585,658,941 DP0204/08/202 846,720 1,000.17558 846,868,667 - DP003 12/08/2021 252,000 1,000.880777 252,221,956 - DP004 27/09/2021 7,864,447.5 1,006.618784 7,916,500,579 EURO ~ WA002 06/08/2021 50,000 1,153.13768 57,656,884 WA003 16/11/2021 260,683.59 1,132.16394 295,136,560 - WA004 10/12/2021 276,207.20 1,127.37266 311,388,445- WA005 10/12/2021 137,676.54 1,127.37266 155,212,767 WA006 22/12/2021 425,202.81 1,125.95015 478,757,166 WA007 13/01/2022 168,615.54 1,145.185651 193,096,097 - WA08 10/02/2022 396,548.57 1,146.833849 454,775,323 WA009 17/03/2022 264,361.47 1,111.076009 293,725,687 - Ttl12,203,775,21 19,357,415,880 Total 4. Transfers from reporting entities During the year ended 30 June 2022, the projeet received funds from government reporting entities as detailed in the table below: ID Deseription 12 months to 30 12 months to Account June 2022 30 June 2021 Frw Fnv 139111 Intra transfers from Government 4,357,337 deyelopments projects - RBC Total 4,357,337 Office of tite Auditor General of State Finances 29 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR TRE YEAR ENDED 30 JUNE 2022 5. Goods and services During the year ended 30 June 2022, the project consumed goods and services as detailed in the table below: ID Description 12 months to 30 12 months to 30 Accoun June 2022 June 2021 t Frw Frw 221101 Stationery and printing consumables 424,673,500 221102 Beverages, tea, coffee, etc 86,002,724 142,456,170 221104 Computer consumables 14,503,600 221201 Water and electricity Bills -17,112,358 21402 Fax and telephone 280,442,059 211,414,220 221403 Internet costs 29,615,896 221601 Bank charges 741,303 323,996 221603 Bank_statement fees 31,998 221703 Advertsa ann ouncements 179,164,381 221704 Meetings and special assembly costs 395,803,205 1,314,013,479 222108 Technical assistance remuneration 998,369,789 222109 Contractual personnel 658,139,126 682,639,300 222112 Cleaning services 258,918,296 96,920,802 222118 Performanc. based financing (POP) 3 17,125,395 222199 Other professional services fees 450,883,056 - 223101 Transportation cost for domestic business 437,382,418 travel (airplane, bus, train, taxi) 223104 Domnestic per diemns 904,163,622 -232,663,888 223108 Fuel and lubricants 185,906,770 300,765,824 223120 Clearing of goods - 9,625,993 224110 Maintenance and repairs of vehicles and 154,244,660 motorbikes 226105 Training hotel facilities 3,456,483 227102 Medical supplies 2,637,950,889 ,386,451,140 227103 Vaccines 24578 228,308 227203 Working shoes - 3,400,000 227205 Bed sheets and pillow cases - 20,532,200 Total 31,953,258,193 5,460,808,655 Office of the Auditor General of State Finances 30 COVID-19 EMERGENCY RESPONSE PROJECT (COVIID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMIENTS FOR THE YEAR ENDED 30 JUNE 2022 6. Capital expenditure During the year ended 30 June 2022, the project incurred capital expenditure as detailed in the table below: ID Deseription 12 months to 30 12 months to Account June 2022 30 June 2021 Frw Frw 231499 Acquisition of other ICT eequipment, - 280,865,122 software and assets 231502 Acquisition of Laboratory and medical 486,698,405 equipment 343299 Other ICT equipment 415,597,620 343304 Other specialized equipment 1,175,713,569 343305 Laboratory and medical equipment 94,739,972 Total 1,686,051,161 767,563,527 7. Transfers to reporting entities During the 12 months to 30 June 2022, COVTD-19 ERP transferred funds to implement COVID- 19 vaccination activities as detailed in the table below: ID Receiving Description 12 months to 12 months to Account entity code - -30 June 2022 30 June 2621 267104 Transfers to Central Goverument institutions - ___ eurrent 4200003002 Ngarama Hop.ital 21,300,000 6800003001 Masaka.Hospital 7,500,000 4800003001 Kaduha Hospita 13,800,000 4000003001 Kibungo Hospital 36,000,000 6400003002 Kinihira Hospital 21,300,000 4600003001 Rwamagana Hospita 19,800,000 5700003001 Kibuye Hospital 25,500,000 6300003001 Ruhengeri Hospital 38,100,000 5600003001 Gisenyi Hospital 32,700,000 4500003002 Gatunda Hospital 12600,000 4900003001 Kibilis Hospital - 24,300,00 -. 4700003001 Kabutare Hospital 38,100,00 .. .. 6400003001 Rutongo.Hopta0 31,800,00 _ ___5200003001 Nyanza Hospital 40 ,200,00 5300003001 Munini Hospital,38100,000 6700003001 Muhima Hsia 10,285,00 6500003003 1Gatonde District Hosptal 17,100,000- -690003001 KiagabagaHospital 1,100,000 4500003001 Nyagatare_Hospital . 17,400,000 - 500003001 Kabaya Hospital 17,100,000 6600003002 Ruhango Provincial Hospital 19,200,000 - Office of the Auditor General of State Finances 31 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 ID Receiving Description 12 months to 12 months to Account entity code 30 June 2022 30 June 2021 Frw Frw 267104 Transfers to Central Government institutions - current 7000001001 Nyarugenge District Hospital 11,659,100 5400003001I Gihundwe H.spital. 20,902,300 6200003001 Byumba..Hospital 56,100,0001 5800003002 Muhororo Hospital 23,400,000 5900003001 Bushenge Hospital 19,200,000 0108000000 Rwanda Development Board 63,678,000 (RDB) 4400003001 Kirehie Hospital 44,400,000 4300003002 Rwinkwavu Hospital 21,300,000 6100003001 Butaro Hospital 44,400,000 Total 798,324,900 8. Transfers to subsidiary units During the 12 months to 30 June 2022, COVID-19 ERP transferred funds to implement COVID-19 vaccination activities as detailed in the table below: ID Description 12 months to 12 months to Account 30 June 2022 30 June 2021 Frw Frw 267302 Transfers to District Hospitals Gahini hospital 25,543,250 Gakoma hospital 15,000,000 - JGihundwe-Nkombo HIC 266,340 Gitwe hospital 21,300,000 Kabgayi hospital 38,100,000 - Kibogora hospital 55,00,000 Kigemeh.l 46,940 Kirinda ho ital 17,100,000 Kiziguro hospital 27,600,000 __ Mibilizi hosp3ital 27,600,000 Mugonero hospital 19,200,000 -Murunda hospital 40,200,000 Nemba hospital 23.400,000 Nyamata hoýspital--- 36,000,000 Remera-Rukoma hospital 33,900,000 _ _ Ruli hospital _ 2 1,900,000 Shyira hospital 55,6 19,250 Total 460,928,840 ______ Office øf the A uditor General of State Fin ances 32 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 9. Other expenses During the 12 months to 30 June 2022, COVID-19 ERP incurred other expenditure as detailed in the table below: ID Deseription 12 months to 30 12 months to 30 Account June 2022 June 2021 Frw Frw 285113 Grant refuind 4,357,33)7 289102 Automobileinsurance 121,599,313 Total 125,956,650 - 10. Foreign exchange gains and losses During the 12 months to 30 June 2022, COVID-19 ERP received/ineurred gains/losses on currency exchange and translations as detailed in the table below: ID Deseription 12 months to 30 12 months to 30 Account June 2022 June 2021 Frw _ Frw Gain on currency exchange and 23,329,982 183,700,372 translations Loss on currency exehange and (46,967,761) (126,704,076) translations Total (23,637,779) 56,996,296 11. Cash and cash equivalents The bank amounts shown in the table below have been reconciled to the bank statements as at 30 June 2022 and as at 30 June 2022: ID Bank Account Amount Exchange Balance Balance as account name number in rate as at 30 at 30 June foreign June 2021 currenc 2022 Frw . .Frw Local bank accounts EURO 311401 RBC WB 1000054646 3,801.37 1,071.0451 4,071,43 1,034,226,91 COVID- 3 9 9 BNR 311402 RBC 1000059777 1,944.56 1,024.4824 1,992,16 COVID 19 1 8 ERP GFF- BNR 311403 1BBC 1000079665---- COVID 19 ERP 3AF- BNR Office of the Auditor General of State Finances 33 COVID-19 EMERGENCY RESPEONSE PROJECT (CO VID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 ID Bank Account Arnount Exchange Balance Balance as account narne nurnber in rate 1as at 30 at 30 June foreign June: 2021 currenc 2022 Frw y Frw Total 6,063,60 1,034,226,91 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _7 9 12. Receivables - Advance payment The were no receivables as at 30 June 2022: ID 1Deseription 12mnh oi 12 months to 30 Account 30 June 2022 June 2021 Frw Frw 322203 Other Advance receivables/1For Goods PFIZER EXPORT BV - I 15,562,134,107 _____Total ______ 15,562,134,107 13. Current accounts payable and tax liablities The following were accounts payable as at 30 June 2022: IDfesrpto 12 months to 12 months to Account 30 June 2022 I30 June 2021 Frw Frw 412105 Accounts payable -third. parties Current accounts payable Bounced Mukamana Vestine 48,000 48,000 Bounced Nyirabaziga Sifa 6,000 6,000 Bounced Iradukunda Pauline -114,000 Bounced Nkusi Tbacien -18 0,000 Bounced Niragire Esperance 86,906 86,906 Bounced Murasandonyi Samuel 84,086 84,086 Bounced Hishamunda Bonaventure 98,226 98,226 Bounced Mukashyaka Sandra 37,510 37,510 Bounced Irakiza Jean Jacques - 82,306 Bounced Chiregane Leon 78,566 78,566 Bounced Izabayo Servent - 86,906 8,0 Bounced Ndagijinana Aaron 98,066 98 -~ ,066 Bouneed Mukasharangabo Madeleine - 4 1f660 - 4 1,660 Bounced Mwizerwa Callixte 42,146 42.146 Bounced Nyandwi_Bernad 438,950 438,950 Bounced Ndagijimana Aaron 148,800 148,800 Bounced Iradukunda Pauline 105,600 Bounced Nyirancz aAdele 19,200 19,20 Bounced Nkusi Thacien 148,800 _______Bounced Kirabo Gloria Viola 33,600 3 3 , 6 0 0 Office of the Auditor General of State Finances 34 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 ID Deseription 12 months to 12 months to Account 30 June 2022 30 June 2021 Frw Frw 412105 _ Accountspayable -third parties Bounced Iragena Solange 50,500 50,500 Bounced Kayikazi Jeannette 50,500 Bounced_Nyiranuma Chantal i50,500 Bounced Ineza Uwumuremyi Esperance 50,500 Bounced Shyaka Assouman 39900 319,900 Bounced Mutarekura Mathias 6,000 Bounced Hasengimana Jean Pierre 112,640 Bounced Koturwa 193,455 Bounced Ingabire Jeannette 19,200 - Bounced COTBU 13 5,422 Bounced COPAIBU 256,498 Bounced Koperative Ubuzira 80,234 BouneedNishimwe Jean Claude 59,200 Bounced Ukwizagira Nathanael 4,800 Bounced Twizeyimana Robert 24,000.- Bounced Twizeyimana Robert 24,000 Bounced Mukakimenyi Angelique 14,800 Bounced Karinda Didier 140,400 Bounced Mukacubahiro Therese 29,600 - Bounced Mukacyubahiro Therese 14,00 Bounced Nsabimana Samuel 208,200 Bounced Umuhoza Aisha 208,200 Bounced Nsabimana Alphonse 93,722 Bounced Nizeyirana Gaspard 230,233 Bounced Nsabimana Jurdas 230,233 Bounced Ankunda Dianah 230,233 Bounced Sindihokubwabo Bernard 127,409 Bounced FT2I1347 VBY44 106,689 Bounced FT213474LZLX 210,426 Bounced Ankunda Dianah 230,233 Bounced FT213470QFM4 182,000 Bounced FT21347HR8D4 210,426 Bounced Munyaneza Emmanuel 230,233 Bounced MTN Rwandacell 680,000 Bounced Bigirabagabo Egide 1,756 Bounced FT21364F453N 93,963 Bounced Mukanoheri Marceline 73,350 Bounced Ft 22026 140,000 Metropole Motors Ltd 2,883,168 Club House La Palisse 2,180,560 - Broad Band Systems Corporation 25,060,886 Paramount P And S Supplies Ltd 199,443,900 - Depots Kalisimbi Ltd 2,667,282 - PBF-Payable 214,331,522 S/total 452,888,695 Office of the Auditor General of State Finances 35 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 ID Description 12 months to 12 months to Account 30 June 2022 30 June 2021 Frw Frw 412105 Accounts payable -third parties Tax liabilities RRA-RRA VAT 5,556,020 RRA-WHT 322,879 S/total 5,878,899 Total 458,767,594 2,501,228 14. Accumulated opening balance These include opening balance existing at the beginning of the year along with the closing balance of the prior year adjustments and the accumulated surplus/ (deficit) balance as of the last year. Descriptions Accumulated Movements Total surplus/ (deficit) during the year 2021/2022 2020/2021 2021/2022 Frw Frw Frw Initial opening balance Accumulated surplus/(deficit) 16,593,859,798 (17,046,563,785) (452,703,987) from previous years Accumulated adjustments Changes in net assets items 16,593,859,798 (17,046,563,785) j (452,703,987) Office of the Auditor General of State Finances 36 ;� N'СЭ tiD�O,O и О О��' Q Q�}':OCS N Q Q Q N_М N O д' оо ', оо О� О О, с N: O м•-- г*1 N € О c: vl : 0 ,�_0-0�[�',[� � �:Vl �О �Л_��О ц1'.-� д'€Q� €О� •-�iG�:[� �д:а:г�'N:N;.-+'оо:0'м �'О сt;м O:N '�л �:[�'.� ' и:г*�.оо;и;�0;0 д�:�О:�:G�:со �:и ;�:�--� 'О� оо:м':.--� oг,--� NSо�:[�:.� и:N:� и:�д и:оо �:м оо N.-�j�д �r:o,d=.o д- �о й:о:о и;Сr ,--�:о; о;;� ;� �:оо:м NгN'�;и и.[�;м;N;� �--�;[� и;м �n N ;� д�;�:и ++ 6>= Ni ',--" '•-�:д';N:N:� � � С р; � О N ,, � N : : � 0� � гу W.._ __= ' _: , � _- _-- _�. .. �р а� с*1:N N;'�;�--��оо:0 ---+€N;�0:0 �� -�:,� €О� м:�€ С р N ,а �и :�:о �: �os :оо .., � �--'� ; N : � �+ ,�, � ; � Ф �' , с�м,д: , . � � � I , Z �; Z: , , . . , : , : : _ __ _ - -� ��_ --�- _ - _-Г-„ 5__. -..... .- f 1 ,...... _п._ ...._- п--.....о ................. __,-.........._. � ' ' � �: � �, �� �: �; � �: � о°д � оо N:o jo о:гц �д Г�! 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Q л од� � r.+ Сд гll �� и �" �_� .ы и f�0 иГ О; � W � �,., и .S] , N •fl - � и � О . �+ � �"i , (V р� rL" � 1 .-, _ сб ; эU сб � ; О � : s-� € С7"- . ,� ti � ; О ' bЛ � : w � � ; � � �в � С �+ Стч `� - с� .�'--+ Ыт О U U- � 4.� ,�� Гi. _�..�" У: с� ,,,� ,� � C.i fы" р V N ' N ^б с�б ¢' +-�+ ' � и 7 � . �' ь� � �' W � � ±ч' � U � н H.j С/� � � - � г bLk. Ы} � .� � � �' � 4l : • �-V, й . �' - О � - 'б ,-ta U ?, О ; '� О � н ,Z, н �+ 'б � � -Lj � � 4J � � U : �+ U � ; U ! +�+ V C�G i Q' с*'�б О; О Ш�; � N,�� с�д: 4� �:� '� Q с�'~д О сUб: с+�� `�_ О`,�; 0 � О� � � V а;а ��� �,Q и;�-. F-�;� U;� �� а.;� �:гл � U:;w`Е� � -，닙，[- ―나：[ COVtD-19 EMERGENCY RESPONSE PROJ14ECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 DETAILED AUDIT FINDINGS Office of the Auditor General of State Finances 40 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 5. REVIEW OF INTERNAL CONTROL SYSTEM 5.1. Delays to submit the financial and technical reports to RBC by hospitals Observations According to different letters issued on quarterly basis by the Deputy Director General's office of RBC to all hospitals informing them of the transfer of funds to support COVID-19 vaccination activities, the district hospitals are required to submit the original financial and technical reports to the Deputy Director General of RBC with a copy to RBC/SPIU Coordinator not later than 15 days following the end of quarter. Contrary to this requirement, the audit noted cases of district hospitals that submitted financial and technical reports on transfers totalling Frw 1,172,065,064 with delays ranging between 4 and 161 days for quarters 1, 2 and 3 of the year ended 30 June 2022. See details in appendix 1. Risk External oversight over the funds transferred to the sub recipients is undermined by delays in submitting financial and technical reports. This could hinder timely monitoring of sub-recipient activities, accountability and timely correcting detected errors. Recommendation Management should ensure that all required reports are prepared and submitted to RBC and other designated recipients not later than 15 days following the end of the quarter. Management comments The reports from Hospitals delayed due to the nature ofactivities, as previously these activities were not budgetedfor they were implemented in emergency. The delay in report submission is reduced from P transfer to 3rd transfer. RBC management will work closely with the district hospitals to comply with the submission of technical and financial reports on time. Office of the Auditor General of State Finances 41 COVID-19 EMERGENCY RESPONSE PROJECT (COVID-19 ERP) AUDIT REPORT ON FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 APPENDIX Office of the Auditor General of State Finances 42 � 'м:м.о м и м а� ш м:Q'с�l;N w�oa�oo_оо�м;w [�''[� м';г�1м.м r1- �:о�:м:rn Qi га�-м;rn:о rn,a� rn,�-O�-rn,N�м°'�.O�-O��IO� 0�.6�:Oi о�б� O�.G�ic.��0�:0�'-�О О:гh O�;N CG' � � . ' г" € С �г- - �, , ! i : : � i г �� i i 1� i i i и . U , �� ,. 1 1 i� и � Т. 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