THE GAMBIA FISCAL MANAGEMENT DEVELOPMENT PROJECT [Ministry of Finance and Economic Affairs] Annual report and financial statements for the year ended 31December 2022 1. General Information 3 2. Project Background 4 3. Statement of responsibilities 7 4. Audit scope and objectves 8 5. Statement of Receipts and Expenditures 14 6. Notes (forming part of the financial statements) 15 7. Statement of Expenditure (SoE) 16 7.1 Statement of Expenditure -IDA Designated Account 16 7.2 Statement of Expenditure - IDA Designated Account 16 7.3 Reconciliation of Disbursement Funds received - IDA 16 7.4 Cash and Bank Closing Balance 17 7.5 Undrawn Borrowing Facilities (USD) 17 8. List of Fixed Assets 18 2 1. General Information Members of the Project Mr. Abdoulie Jallow-Permanent Secretary, MoFEA Chairperson Steering Committee: Mr. Yusupha Jobe-Director General, PURA Member Mr. Essa Jallow-Deputy Commissioner General GRA Member Mr. Phoday Jaiteh-Director General, GPPA Member Mr. Modou Ceesay-Director General, IAD Member Mrs. Arnie Njie-Permanent Secretary, MoICI Member Ms. Ndey Anta Taal-Project manager, GFMDP-PIU Prnject Manager Bankers: Central Bank of The Gambia 1-2 ECOWAS Avenue Banjul The Gambia Secretary Director, Directorate of Public Private Partnership Auditors DT Associates, The Gambia 1 Paradise Beach Place Bertil Harding Highway P 0 Box 268 Banjul The Gambia Donor International Development Association (IDA) 1818 H Street, NW Washington DC 20433 USA Fax: 202 477 6391 Registered Office The Gambia Fscal Management Development Project Directorate of Public Private Partnership Ministry of Finance and Economic Affairs Ashobi Store Building AU Boulevard Banjul The Gambia Tel: (220) 420 2371/420 2378 E-mail: infocmqo. gg.g 2. Project Background On 17"' April 2019, the Government of the Gambia and the Bank approved a Financing Agreement for the Project Preparatory Phase of the State-Owned Enterprise Restructuring Project (SOER), through an IDA Grant and Credit amounting to US$ 3,400,000. The Grant was signed on the 17th April 2019. In addition to the IDA Credit amounting to US$ 3,400,000 signed on the 17th April 2019, on June 04, 2020 a second Financing Agreement was approved, signed on 22nd June 2020 and became effective on July 28, 2020 following an approval by the Donor to extend to the GoTG a facility of XDR 23.10 million (US $35 million) to finance an additional five (5) years of The Gambia State Owned Enterprise Restructuring Project (SOER) activities now renamed The Gambia Fiscal Management Development Project (GFMDP) IDA-D6190. The project closing date is 30' June 2025. The total funds now available for the project is XDR23.1 million. Project cost estimates by application of funds- Project Preparatory Advance (PPA) IDA Credit- V2740 Expenditures USD ($000) Telecom policy, legal and regulatory preparation 600 Transaction advisor (consortium) for the wholesale Fibre network 1,000 Transaction advisor (consortium) for GAMCEL (+ repositioning of GAMTEL) 1,000 Special audit of the remaining SOEs 500 Legal adviser to finalize the SOE Act and review the ICT Act 150 Elaboration of an operational manual of the SOE Restructuring Project 50 Recruitment of the fiduciary staff 100 Total Project Preparatory Advance 3,400 Disbursed to date (1,000) Transferred to the Follow -on Financing under (Grant D6190) 2,400 Project cost estimates by application of funds - Follow-on financing IDA Grant XDR D6190 ($000) Goods, non-consulting services, consulting services, training, and operating 18,700 cost Eligible Expenditures Program (Part 2A) 4,400 Undisbursed PPA (transferred from IDA Credit V2740) 2,600 Total project costs 25,700 Disbursed 2,527 Undisbursed 23,173 4 XDR Sources ($000) Project Preparatory Advance (PPA) IDA Credit-V2740 2,600 Follow-on financing IDA Grant D6190 23,100 Total project costs 25,700 USD ($000) Government counterpart funding 350 Project Oversight The Project's Development Objective is to increase fiscal space and improve effectiveness of public resources management. The project will focus on the following components: Project Objectives Component 1: aims to increase fiscal space for public services and implementing reforms of the Gambia procurement system for more efficient and better-quality procurement. Component 2: provides incentives for achieving results in cost-cutting measures for fiscal risk management and performance monitoring of SOEs, as well as technical assistance (TA) to reinforce the Government's oversight and public accountability of the SOE scctor and critical reforms to enhance financial viability of SOEs in the telecommunications sector. Component 3: will provide support relating project implementation management and coordination The project will seek to improve the Government's effectiveness in fiscal management for better public service delivery. This will be achieved by: (a) enhancing GRA's compliance management, revenue risk analysis, and enforcement capacity, for broadening the tax base and improving voluntary compliance; (b) introducing electronic Government procurement (e- GP); and (c) improving financial and operational performance of SOES, staff and operational costs of the Project Implementation Unit during the term of the project. The operation is built around two interlinked components that seek to address core challenges currently hampering fiscal management and service delivery. Project Preparation Context The Project was conceived and designed to address the urgent and significant needs of the GoTG in relation to address the low capacity and inadequate policies that has been over the years impacting negatively on the improved service delivery and sustainable anc inclusive growth. The main rationale for the Project intervention is to address the current fragile economic governance envronment in the Gambia by supporting the administratior to put in place structures, policies and processes intended to address the inadequate policies and low capacity of the administration to design, implement and enforce improved polices. Removing these binding constraints is critical to contribute to sustainable and inclusive growth as well as to ensure improved service delivery. The key result areas of the Project concentration are increased fiscal space and improved effectiveness of public resource management. The project is the result of extensive and active policy dialogue and it is designed to build on the World Banks's existing technical assessment and analytical work. The consultative and policy dialogue approach used in designing the Project has ensured that the Project is aligned with the Gambia's development agenda especially the NDP priorities and the CEN. The 5 consultative design approach will also enhance political commitment from top and encourage sense of ownership which are prerequisites for smooth implementation and sustainability of the Project activities. The Project is designed to strengthen and promote strong synergies with other World Bank operations, particularly the Financial Management and State-Owned Enterprise Performance DPO. The DPO supports the authorities' policy reform efforts with respect to fiscal consolidation, public investment, debt management and some sectoral reforms, to restore fiscal space and reduce the debt burden and accumulation of arrears and as result will benefit from the increased capacity in formulating and implementing policies this Project aims to strengthen. Hence, synergies will be achieved in fiscal management and capacity for service delivery. During the design of the operation, extensive consultations and coordination with other Development Partners including the IMF, European Union (EU) and the African Development Bank were conducted. This informed the design of the operation, including its scope and choice of activities. This approach, which will be continued during implementation to ensures complementarities and synergies with other interventions throughout. The Project design also draw lessons from previous project implementation and taken note of number of implementation arrangements and shortfalls that had negatively impacted on the attainment of the related objectives. In consideration of these lessons drawn frcm other project implementation as well other policy engagement with GoTG, the project design has incorporated mechanisms to deal with these resulting challenges using a number of :ried and tested strategies including working closely with reform champions in the areas where there is reform traction, supporting the development strategies and ensuring funding to implement reforms, provision of resources to provide technical and legal advice to the government and thereby addressing the noted capacity issues, embedding flexibility in the Public Private Partnership (PPP) design and by development of a stakeholder engagement plan and a communication strategy as well as change management activities geared toward SOE employees and public at large. 6 3. Statement of responsibilities The Project Implementing Unit of the Gambia Fiscal Management Development Project is required to prepare financial statements, which gives a true and fair view of the state of affairs of the Project for the year ended 31st December 2022 and of the Surplus or Deficit for that year in accordance with the terms and conditions of the Financing Agreement setween the Government of The Gambia and IDA. The responsibility for the preparation of financial statements including adequate disclosure is that of the Project Implementing Unit (PIU). The PIU is also responsible for the selection and application of accounting policies. The agency would prepare the PFSs in accordance with the International Public Sector Accounting Standards (IPSAS), cash basis. The PIU is 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 the relevant F nancing Agreement. The PIU is also responsible for preparing Statements of Expenditure (SoE) and for the operation of the Special Accounts in accordance with the Financing Agreements. They are also responsible for safeguarding the assets of the Project hence taking reasonable steps for the prevertion and detection of fraud and other irregularities. On behalf of the Project Steering Committee . .......... ......... . ............. . . . ... *. *.... *. .*.... ..... Mr. Abdo lie Jallow Ms. Ndey Anta Taal Committee Chairperson (Permanent Secretary, Project Manager MOFEA) Date... . ....2023 Date... . . . .. .....2023 7 4. Audit scope and objectives Audit Objective The purpose of the audit of the project financial statements is to provide a professional opinion on the financial position of The Gambia Fiscal Management Development Project (GFMDP) for the year ended 31 December 2022. Audit Scope The audit will be conducted in accordance with International Standards on Auditing. Those Standards require that the auditor plans and performs the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. An audit includes examining, on a test basis, evidence supporting the amounts and disclDsures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. 1. In complying with International Standards on Auditing, the auditor is expected to pay particular attention to the following matters, including special considerations for public sector entities: a) In planning and performing the audit to reduce audit risk to an acceptably low level, the auditor should consider the risks of material misstatements in the financial statements due to fraud, as required by International Standard on Auditing 24D. b) When designing and performing audit procedures and in evaluating and reporting the results thereof, the auditor should recognize that noncompliance by the entity with laws and regulations may materially affect the financial statements, as required by International Standard on Auditing 250. c) The auditor should communicate audit matters of governance interest arising from the audit of financial statements to those charged with governance of an entity, as required by International Standard on Auditing 260. d) The auditor should appropriately communicate to those charged with goverrance and to management any deficiencies in internal control that the auditor has identified in an audit of financial statements, as required by International Standard on Auditin; 265. e) To reduce audit risk to an acceptably low level, the auditor should determine overall responses to assessed risks at the financial statement level and should design and perform further audit procedures to respond to assessed risks at the assertion level, as required by International Standard on Auditing 330. f) When certain aspects of an entity's operations are performed by a third-party service provider, the auditor is expected to include an understanding and assessment of the internal control environment of the service provider during the audit process, as required by International Standard on Auditing 402. g) As part of the audit process, the auditor is expected to obtain written representations from management and, where appropriate, those charged with governance, as required by International Standard on Auditing 580. h) When the external auditor decides to use the work of an entity's internal aucit function to modify the nature or timing, or reduce the extent, of audit procedures to be 8 performed directly by the external auditor, the determination shall be in accordance with International Standard on Auditing 610. i) In determining whether to use the work of an auditor's expert or the extent -o which the work of an auditor's expert is adequate for audit purposes, the determination shall be made in accordance with International Standard on Auditing 620. 2, In evidencing compliance with agreed project financing arrangements, the a)ditor is expected to carry out audit tests to confirm that: a) All Bank's resources have been used in accordance with the provisions of the relevant financing agreements and only for the purposes for which they were provided, with due attention to economy and efficiency. Relevant financing agreements include (PPA No. VA0089-GM) b) Counterpart funds have been provided and used in accordance with the relevant financing agreements, with due attention to economy and efficiency, and only for the purposes for which they were provided. c) Goods, works, and services financed have been procured in accordance with relevant financing agreements, including specific provisions of the World Bank Procurement Framework. d) All necessary supporting documents, records, and accounts have been maintained in respect of all project activities, including expenditures reported using Statements of Expenditure (SOE) or Interim Unaudited Financial Statements (IFS) methods of reporting. The auditor is expected to verify that respective reports issued diring the period were, in agreement with the underlying books of account. e) Respective reports issued during the period were in agreement with the underlying books of accounts. f) Designated accounts have been maintained in accordance with the provisions of the relevant Financing Agreements and funds disbursed out of these account(s) were used only for the purpose intended in the relevant Financing Agreement g) National laws and regulations have been complied with and that the Financial and other internal control procedures approved for the PIU are also duly complied with. h) Assets procured from Project funds exist and that there is verifiable ownership, i) Ineligible expenditures as may have been incurred are identified and reimoursed to the designated account(s) j) In addition to providing an opinion on the financial statements, the aucitor shall prepare a Management Letter in which the auditor shall provide as follows: a. Give comments on the observations on the accounting records, sys-ems and controls that were examined during the course of the audit. b. Identify specific deficiencies or areas of weakness in the system and controls and make recommendations for their improvements. c. Report on the degree of compliance with each of the financing covenants in the financing agreements and give comments if any on internal and/or external matters affecting such compliance. 9 d. Report on the degree of complance with internal control procedures and policies. e. Communicate matters that have come to the auditor's attention during the audit which might have a s gnificant impact on the implementation of projects. f. Give comments on the extent to which outstanding issues have been addressed. [0 motDT Associates - The Gambia Audit ITax I Advisory DT Associates 1P: cPlce Bertil Harding Highway Kololi P.O Box 268 Banjul The Gambia Tel 220 446 5800 Fax. 220 446 5900 info@dtassociatesgm corn www dtassociatesgrcom Independent Auditors' Report To the Project Steering Committee, Gambia Fiscal Management Development Project (GFMDP) Opinion We have audited the accompanying financial statements of Gambia Fiscal Management Development Project (GFMDP) which comprise the statement of receipts and expenditures for the year ended 31 December 2022, the notes to the financial statements including a summary of significant accounting policies and other disclosures. In our opinion, the financial statements give a true and fair view of the Receipts and Expenditures of Gambia Fiscal Management Development Project (GFMDP) as at 31 December 2022 and the financial performance for the year then ended in accordance with the International Public Sector Accounting Standards (IPSAS) and in the manner required by the Financing Agreement. Basis of opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Programme in accordance with the requirements of the International Federation of Accountants Code of Ethics for Professional Accountants (IFAC Code and we have fulfilled our other ethical responsibilities in accordance with IFAC Code. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Key Audit Matters Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the current period. These matters were addressed in the context of our audit of the financial statements as a whole, and in forming our opinion thereon, and we do not provide a separate opinion on these matters. Other Information The Project Steering Committee (PSC) is responsible for the other informaticn. The other information comprises the Report of the Steering Committee, which we obtained prior to the date of this auditor's report. The other information does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do iot cover the other information and we do not express any form of assurance conclusion thereon. I v ~~< ib! K';penses in the period in which they arise. 15 7. Statement of Expenditure (SoE) 7.1 Statement of Expenditure -IDA Designated Account Source 31-Dec-22 ;1-Dec-21 US $000 US $000 International Development Association 3,098 427 Direct Disbursement (IDA) 250 - Total receipts from IDA 3,348 427 7.2 Statement of Expenditure - IDA Designated Account Expenditure 31-Dec-22 31-Dec-21 US $000 US $000 Operation and maintenance cost of office 83 47 Training (workshops, travel and per diem) 666 345 Staff costs (technical and support) 162 143 Consultancies 2,012 660 Purchase of Office vehicles, furniture and equipment 23 189 Other Payments - 4 Works (refurbishment of Project Office) - 5S Total expenditures 2,946 1,443 7.3 Reconciliation of Disbursement Funds received - IDA Amount As per Amount disbursed Donor as per GFMDP Confirmation Difference 31-Dec-22 31-Dec-22 31-Dec-22 US $'000 US $'000 US $1000 IDA 3,348 3,348 - Total 3,348 3,348 16 7.4 Cash and Bank Closing Balance Cash and Cash Equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term depo5its on call and highly liquid investments with an original maturity of three months or less, which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. Bank account balances include amounts held at the Central Bank of the Gambia at the end of the financial year. Cash and cash equivalents included in the cash flow statements comprises the following amounts: Cash and cash equivalents 31-Dec-22 31-Dec-21 US$ (000) US$ (000) Designated Account: USD 1,329 927 7.5 Undrawn Borrowing Facilities (USD) 31-Dec-22 31-Dec-21 Movement in undrawn borrowing facilities US$ (000) US$ (000) Undrawn borrowing facilities at 01/01 31,416 31,843 New commitments Total available 31,416 31,843 Disbursements (3,348) (427) Undrawn borrowing facilities at 31 December 2022 28,068 31,416 31-Dec-22 31-Dec-21 Undrawn Borrowing Facilities by Agency (USD) US$ (000) US$ (000) World Bank as At 31 December 2022 (Estimated) 27,567 30,460 Est, Unrealized Exch. Diff (XDR/USD) @ 31 December 2022 (501) (956) The unborrowed balance at 31" December 2022 was XDR 20,637,100 converted at he rate ruling (USD/XDR) at year end (US$ 1.3358/XDR 1.000) was US$27,567,038.18 resulting in an unrealized loss of US$ 501 17 8. List of Fixed Assets Date of purchase Item Cost (GMD) Location COMPUTERS, SOFTWARE & ACCESSORIES 19/05/2021 Flyband USB hub 20,000 PIL 19/05/2021 HP 24" Full HD LCD monitor 48,000 PIl 28/02/2021 External hardrives 1 TB 11,000 PIL 01/10/2021 YOGA C740 14 - Mica 5,209 PIL 01/10/2021 Lenovo Yoga 14-inch Sleeve 195 PIL 01/10/2021 ThinkPad 14" Sleeve 30 PIU 01/10/2021 ThinkPad Essential Wireless Mouse 31 PIU 01/10/2021 idea centre AIO 5i 24 - Black 912 PILl 01/10/2021 ThinkPad X1 Carbon GenS 1,954 PIU 01/10/2021 Lenovo300 Wireless Compact Mouse 51 PIU OFFICE EQUIPMENT 28/02/2020 Canon C3530 multifunction colour printer 165,000 DIU 28/02/2020 Canon LBP 251 DW laser mono printer 20,000 'IU 28/02/2020 UPS 700VA 6,500 'IU 28/02/2020 UPS 700VA 6,500 IU 28/02/2020 Shredder CCO940 12,000 'IU 28/02/2020 Binding machine 6,500 DIU 18/05/2021 Smart TV unit 40,000 DIU 18/05/2021 Extractor fan 15,000 DIU 18/05/2021 Sharp split airconditioning units 18k btu 43,774 DIU 18/05/2021 Sharp split airconditioning units 18k btu 43,774 DIU 18/05/2021 Sharp split airconditioning units 18k btu 43,774 PIU 18/05/2021 Sharp split airconditioning units 18k btu 43,774 PIU 18/05/2021 Sharp split airconditioning units 18k btu 43,774 PIU 18/05/2021 Office fridge 10,498 PIU 18/05/2021 Office fridge 10,498 PI 18/05/2021 Office fr dge 10,498 PlJ 18/05/2021 Office fridge 10,498 PIJ 18/05/2021 Office fridge 10,498 PIJ 18/05/2021 Fridge freezer 27,000 PIJ 28/10/2021 Laptops (Dell Latitude i7) 75,000 IAD 28/10/2021 Laptops (Dell Latitude i7) 75,000 hAD 28/10/2021 Laptops (Dell Latitude i7) 75,000 IAD 28/10/2021 Laptops (Dell Latitude 7) 75,000 IAD 28/10/2021 Laptops (Dell Latitude i7) 75,000 IAD 28/10/2021 Laptops (Dell Latitude 7) 75,000 IAD 28/10/2021 Laptops (Dell Latitude 7) 75,000 IAD 28/10/2021 Laptops (Dell Latitude i7) 75,000 IAD 28/10/2021 Laptops (Dell Latitude i7) 75,000 IAD 28/10/2021 Laptops (Dell Latitude 17) 75,000 1AC 28/10/2021 Laptops (Dell Latitude i7) 75,000 NAO 28/10/2021 Laptops (Dell Latitude 7) 75,000 NAO 28/10/2021 Laptops (Dell Latitude 7) 75,000 NAO 28/10/2021 Laptops (Dell Latitude i7) 75,000 NAO 28/10/2021 Laptops (Dell Latitude i7) 75,000 NAO 28/10/2021 Canon i- SENSYS MF Wireless Laser Multifucntion Printer 38,000 IAD 28/10/2021 Canon i- SENSYS MF Wireless Laser Multifucntion Printer 38,000 IAD 28/10/2021 Canon i-SENSYS MF Wireless Laser Multifucntion Printer 38,000 IAD 28/10/2021 Canon i- SENSYS MF Wireless Laser Multifucntion Printer 38,000 IAB 28/10/2021 Canon i- SENSYS MF Wireless Laser Multifucntion Printer 38,000 NAO 28/10/2021 Canon i- SENSYS MF Wireless Laser Multifucntion Printer 38,000 NAO 28/10/2021 Canon i- SENSYS MF Wireless Laser Multifucntion Printer 38,000 PIL 28/10/2021 Laptop (Dell Latitude Notebook intel core 7) 75,000 NAG 28/10/2021 Laptop (Dell Latitude Notebook intel core i7) 75,000 NAD 28/10/2021 Laptop (Dell Latitude Notebook intel core 17) 75,000 WAD 28/10/2021 Laptop (Dell Latitude Notebook intel core i7) 75,000 PIL 18/11/2021 Air conditioning Unit 12000BTU 16,500 PIU 26/11/2021 Toyota Rav4 SUV Automatic 4x4 (GFMDP 2) 2,185,000 PIU 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 DSOE 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 DPPP 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 DPPP 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 SOE 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 DS0E 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 DPPP 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 DSOE 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 DSOE 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 NP 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 NA 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 NA 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 NA 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 NA 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 NA 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 NA 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 NA 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 DPPP 12/01/2022 Laptop (Lenovo 13.3" Think book 13s G2 ITL Multi-Touch 51,000 DPPP 02/02/2022 Laptop (Lenovo 14" Ideapad slim 7 Pro Multi-Touch 74,000 PIU 02/02/2022 Laptop (Lenovo 14" Ideapad slim 7 Pro Multi-Touch 74,000 PlU 22/07/2022 Macbook pro 13.3" Laptop-Apple Ml Chip-8GB memory 104,000 DSOE 19/05/2021 HP 24" Full HD LCD monitor 12,000 PIU 19/05/2021 HP 24" Full HD LCD monitor 12,000 PRU 19/05/2021 HP 24" Full HD LCD monitor 12,000 PIU 19/05/2021 HP 24" Full HD LCD monitor 12,000 PIU 01/10/2021 Yoga C74014 - Mica 70,000 PIU 19 01/10/2021 Yoga C74014 - Mica 70,000 FIU 01/10/2021 Yoga C74014 - Mica 70,000 FIU 01/10/2021 Thinkpad X1 Carbon Gen8 131,309 FIU 01/10/2021 Idea centre AIO i5 24 -Black 61,286 FIt 28/06/2022 Office Fridge 15,000 DSOE 28/06/2022 Office Fridge 15,000 DSDE 28/06/2022 Office Fridge 15,000 DSDE 28/06/2022 Office Fridge 15,000 DSDE 28/06/2022 Office Fridge 15,000 DSDE 28/06/2022 Office Fridge 15,000 DSOE OFFICE FURNITURE AND FITTINGS 28/02/2020 Metal filing cabinet 5,000 IU 28/02/2020 Metal filing cabinet 5,000 IU 18/05/2021 Senior executive desk L-Shaped 35,635 IU 18/05/2021 Senior Exec high back chair 15,194 IU 18/05/2021 Visitors' chair 7,145 IU 18/05/2021 Visitors' chair 7,145 IU 18/05/2021 Visitors' chair 7,145 DIU 18/05/2021 Visitors' chair 7,145 PIIJ 18/05/2021 Visitors' chair 7,145 PIU 18/05/2021 Visitors' chair 7,145 Pli 18/05/2021 Visitors' chair 7,145 PIJ 18/05/2021 Visitors' chair 7,145 PIJ 18/05/2021 Visitors' chair 7,145 PIJ 18/05/2021 Visitors' chair 7,145 PIJ 18/05/2021 Visitors' chair 7,145 PIJ 18/05/2021 Visitors' chair 7,145 PIJ 18/05/2021 Visitors' chair 7,145 PIU 18/05/2021 Visitors' chair 7,145 PIU 18/05/2021 Visitors' chair 7,145 PIU 18/05/2021 Visitors' char 7,145 PIU 18/05/2021 Visitors' chair 7,145 PIU 18/05/2021 Visitors' chair 7,145 PI1U 18/05/2021 Visitors' chair 7,145 PIU 18/05/2021 Visitors' chair 7,145 PIU 18/05/2021 Visitors' chair 7,145 PIU 18/05/2021 Visitors' chair 7,145 PlU 18/05/2021 Visitors' chair 7,145 PIU 18/05/2021 Visitors' chair 7,145 PlU 18/05/2021 Executive desk L-Shaped 42,158 P)U 18/05/2021 Executive desk L-Shaped 42,158 P_U 18/05/2021 Executive desk L-Shaped 42,158 PIU 18/05/2021 Executive desk L-Shaped 42,158 EU 18/05/2021 Executive desk L-Shaped 42,158 FU 18/05/2021 Executive desk L-Shaped 42,158 FIU 18/05/2021 Executive desk L-Shaped 42,158 FIU 18/05/2021 Executive desk L-Shaped 42,158 FIU 18/05/2021 Executive high back chair 18,281 FIU 18/05/2021 Executive high back chair 18,281 FIU 18/05/2021 Executive high back chair 18,281 FIU 18/05/2021 Executive high back chair 18,281 FIL 18/05/2021 Executive high back chair 18,281 PIL 18/05/2021 Executive high back chair 18,281 PIL 18/05/2021 Executive high back chair 18,281 PIL 18/05/2021 Executive high back chair 18,281 PIL 18/05/2021 Dining table with 6 chairs 25,800 PIL 18/05/2021 Double galss door book shelve 24,000 PIt. 18/05/2021 Metal book shelve with glass 17,500 PIU 18/05/2021 Metal book shelve with glass 17,500 PIU 18/05/2021 Metal book shelve with glass 17,500 PIU 18/05/2021 Metal book shelve with glass 17,500 PIU 18/05/2021 Filing cabinets with four drawers 10,000 PIU 18/05/2021 Filing cabinets with four drawers 10,000 PIU 18/05/2021 Ceiling fan 3,527 IU 18/05/2021 Ceiling fan 3,527 IU 18/05/2021 Ceiling fan 3,527 DIU 18/05/2021 Ceiling fan 3,527 IU 18/05/2021 Ceiling fan 3,527 DIU 18/05/2021 Ceiling fan 3,527 IU 18/05/2021 Ceiling fan 3,527 IU 18/05/2021 Ceiling fan 3,527 IU 18/05/2021 Ceiling fan 3,527 IU 18/05/2021 Ceiling fan 3,527 IU 18/05/2021 Celing fan 3,527 PIU 18/05/2021 Ceiling fan 3,527 PIU 05/08/2022 Executive Chalr 40,000 PIU 28/06/2022 Executive desk and executive Chair 90,000 DSOE 28/06/2022 Executive desk and executive Chair 90,000 DSOE 28/06/2022 Executive desk and executive Chair 90,000 DSOE 28/06/2022 Executive desk and executive Chair 90,000 DSOE 28/06/2022 Executive desk and execut[ve Chair 90,000 DSOE 28/06/2022 Executive desk and executive Chair 90,000 DSOE 28/06/2022 Visitors' chair 9,000 DSOE 28/06/2022 Visitors' chair 9,000 DSOE 28/06/2022 Visitors' chair 9,000 DSOE 28/06/2022 Visitors' chair 9,000 DSOE 28/06/2022 Visitors' chair 9,000 DSOE 21 28/06/2022 Visitors' chair 9,000 DSOE 28/06/2022 visitors' chair 9,000 DSOE 28/06/2022 Visitors' chair 9,000 DSOE 28/06/2022 Visitors' chair 9,000 D-OE 28/06/2022 Visitors' chair 9,000 D-CE 28/06/2022 Visitors' chair 9,000 DSCE 28/06/2022 Visitors' chair 9,000 DSCE 28/06/2022 Kitchenette table with 6 chairs 30,000 DSCE 28/06/2022 Cupboard 24,000 DSOE 28/06/2022 Cupboard 24,000 DSCjE 28/06/2022 Cupboard 24,000 DSOE 28/06/2022 Cupboard 24,000 DSOE 28/06/2022 Cupboard 24,000 DSOE 28/06/2022 Cupboard 24,000 10E 28/06/2022 Cupboard 24,000 CSOE 28/06/2022 Office Sofa set 135,000 CSOE 28/06/2022 Office Sofa set 135,000 CSOE MOTOR VEHICLES 26/04/2021 Toyota Hiace 15 seater mini bus 2,645,000 NAO 08/07/2021 Mitsubishi Pajero GLS 3.2L, Diesel , 4 wheel Drive, SUV 2,550,000 FIu 26/11/2021 Toyota Rav4 SUV Automatic 4x4 (GFMDP 2) 2,185,000 FIU 22