INDEPENDENT UDITORS' REPORT ON WEST AFRICA COASTAL AREAS RESILIENCE INVESTMENT PROJECT FUNDED BY: lNTERNATIONAL DEVELOPMENT ASSOCIATION (IDA) THROUG- M OF PLANNING, F NANCE. AND BLUE ECONOMY OF THE DEMOCRATIC REPUBL TOME AND PRINC PE imPLEMENTED BY: THE FIDUCIARY AGENCY FOR PROJECT ADMINISTRATIOr- FOR THE PERIOD 1T JANUARY 2022 TO 31ST DECEMBER 2022 PROJECT NO: P162337 GRANT NO: D829-STP GEF GRANT NC: TF01 2 Independent Auditors' Report on "West Africa Coastal Areas Resilience investment "Project. Funded by: International Development Association (IDA) through The Ministry of Planning, Finance, and 3/e com The Democratic Republic of Sao Tome and Principe Implemented by: FiduciaryAgency for Project Administration (AFAP), under Project No: Grant No: D829-SE7P No: TF0A7132 For the Period 1" Januar 2022 to 31n December 2022 ACRONYMS IDA nternationaf Development Association STD Sao Tome Dobras AFAD Fiduciary Agency for Project Administration EA Executing Agency STP Sao Tome and Principe ICs individual Consultants IESBA nternational Ethics Standards Board for Accountants IFRS nternational Financial Reporting Standards INTOSAI International Organization of Supreme Audit Institutions ISA International Standards on Auditing KK&CO Kiarie Kangethe & Company PFSs Project Financial Statements PlU Project Implementation Unit TOR Terms of Reference 2 Independent Auditors' Report on IWest Africa Coastal Areas Resilience Investment "Project. Funded by: International Development Association (IDA) through The Ministry of Planning, Finance, and Blue Econs The Democratic Republic of Sao Tome and Principe Implemented by: Fiduciary Agency for Project Administration (AFAP), under Project No: Gran" No: DB2-ST No: TF0A7132 For the Period 16 January 2022 to 31s' December 2022 Table of Contents 1.0 EXECUTIVE SUMMARY...................... ..... ...... 2.0 GENERAL INFORMATIONRMATION................ ... ... 3.0 STATEMENT OF PROJECT MANAGEMENT'S RESPONSBILITIS S 4.0 INDEPENDENT AUDITOR'S REPORT....... .............. 5.0 FUND ACCOUNTABILITY STATEMENT FOR THE YEAR ENDED 31ST DEC 6.0 CUMULATIVE FUND ACCOUNTABILITY STATEMENT FOR THE PERIOD FROiV 2 APRIL 2018 T 0 31 DECEMBER 2022......................... - ................... 7.0 STATEMENT OF FUND BALANCE AS OF 31ST DECEMBER 2022 ....... . 8.0 STATEMENT OF SPECIAL BANK ACCOUNT RECONCILIATION AS OF 31ST D E C EM BE R 2022......... ......... .......................... ................ 9.0 NOTES TO THE FINANCIAL STATEMENTS 10.0 INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROLS TO THE MANAGEMENT OF THE FIDUCIARY AGENCY FOR PROJECT ADMINISTRAT C- 11.0 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH GRANT AGREEM:- TERMS AND CONDITIONS AND APPLICABLE LAWS AND REGULAT IONS CF 7- PROJECT TO THE MANAGEMENT OF THE FIDUCIARY AGENCY FOR PRCJC ADM IN ISTRATIO N (A FAP).................- .......................... ..... .. ........ 12.0 PROJECT BUDGET UTILIZATION AND IMPLEMENTATION PROGRESS 13.0 PROJECT PHYSICAL IMPLEMENTATION PROGRESS .......................................... 2 APPENDIX 1: PROCEDURES PERFORMED AS PER INSTRUCTIONS FROM TE AGENCY FOR PROJECT ADMINISTRATION.......-............................................. ... APPENDIX II: COMPARISON OF BUDGETED AND ACTUAL EXPENDITURE.. ..... ANNUAL BUDGET AND ACTUAL EXPENDITURE COMPARISON..................... ........ TOTAL BUDGET AND CUMULATIVE ACTUAL EXPENDITURE COMPARISON............ APPENDIX IW: RECONCILIATION OF FUNDS RECORDED AND CONFIRMED ...................... APPENDIX IV: LIST OF FIXED ASSETS AS AT 31ST DECEMBER 2022............................... 3 Independent Auditors' Report on 'West Africa Coastal Areas Resilience Investment "Project Funded by: International Development Association (IDA) through The Ministry of Planning, Finance, and C, o The Democratic Republic of Sao Tome and Principe implemented by: Fiduciary Agency for Project Administration (AFAP), under Project No: Grant No: D829-STR GE No: TFOA7132 For the Period 10 January 2022 to 31s December 2022 1.0 EXECUTIVE SUW MA_RY 1.1. Project summary The West Africa Coastal Areas Resilience Investment Project (WACA) is funded byte n Development Association (IDA) through The Ministry of Planning, Finance, and B ae ! cor the Democratic Republic of Sao Tome and Principe for an initial project period of 6 vears r April 2018 to 30th April 2024 under finance Grant No: D289-STP and GET Grant No: AA7`32 to a total of USD 15,146,789 from IDA for the entire proJect period and USD 7,877,284 fo i year ended 31 December 2022. The period covered by this audit report is from I Jnuar: 31 December 2022. During the audit period. The WACA, being executed by the Fiduciary Agency fo ro so: Administration (AFAP) received a total of USD 3,414,023 from IDA via direct payments sc - and direct disbursements to the Project's special bank account. The total expenditure fcr was USD 3,333,395 (42% of the annual project budget, and 92% of the total funds available to the project in 2022 (USD 3,604,431). 1.2 Results of our audit work on internal controls We reviewed, on a high level, the internal control processes and procedures implemne' n exercised by the Fiduciary Agency for Project Administration (AFAP) in relation to the W.es Coastal Areas Resilience Investment Project funded by IDA. Our review focused or th c1 owin areas: > Accounting procedures and policies; > Cash and bank management; > Compliance with funding agreements; A Governance and organizational structure; > Legal status; > Processing of payments; > Procurement procedures; > Reporting to IDA: and > Staffing capacity and human resources procedures. We noted that the Fiduciary Agency for Project Administration (AFAP) had in piace ECsoc internal controis for the management of all project funds in the implementation of the p ca. of our findings are however detailed in a separate management letter. 4 INDEPENDENT A TRS' REPORT ON WEST AFRICA CO ATAl AREAS RESILIENCE INVESTMET P-ROET FUNDED BY: INT ERITIONAL DEVELOPMENT ASSOClATON -'.C' THR 3D OF PLANNING, AND BLUE ECONOMY OF THE DEMOCRATIC RE TOME AND PRINCIPE IMPLEMENTED BY: THE FIDUCIARY AGENCY FOR PROJECT ADMN RT- FOR THE PERIOD -] ST JANUARY 2022 TO 31ST DECEMBER 2022 PROJECT NO: P162337 GRANT NO: D829-STP GEF GRANT NO: 32 Independent Auditors' Report on "West Africa Coastal Areas Resilience Investment " Project Funded by: International Development Association (IDA) through The Ministry of Planning, Finance, n: S Em The Demo cratic Republic of Sao Tome and Principe implemented by: Fiduciary Agency for Project Administration (AFAP), under Project No: Grant No: 23- 2= 2 No: TFOA 7132 For the Period Is January 2022 to 31st December 2022 ACRONYMS IDA international Development Association STD Sao Tome Dobras AFAD Fduciary Agency for Project Administration EA Executing Agency STP Sao Tome and Principe lCs Idividual Consultants iESBA International Ethics Standards Board for Accountants FRS International Financial Reporting Standards NTOSAI !nternational Organization of Supreme Audit institutions 1SA nternational Standards on Auditing KK&CO Kiarie Kangethe & Company PFSs Project Financial Statements PlU Project implementation Unit T0R Terms of Reference 2 Independent Auditors' Report on "West Africa Coastal Areas Resilience Investment " Project Funded by: Internatinai Development Association (IDA) through The Ministry of Planning, Finance E-. - The Democratic Republic of Sac Tome and Principe Implemented by: Fiduciary Agency for Project Administration (AFAP), under Project No: GrontNo: No: TF0A7132 For the Period I' January 2022 to 31-f December 2022 Table of Contents 1.0 EXECUTIVE SUMMARY....... ............ 2.0 GENERAL INFRMATION. 3.0 STATEMENT OF PROJECT MANAGEMENT'S RESPCNSITE.... . 4.0 INDEPENDEN AUDITOR'S REPORT......... .PO.RT. 5.0 FUND ACCOUNTAB LITY STATEMENT FOR THE YEAR ENDEC 3 ST D 6.0 CUMULATIVE FUND ACCOUNTABILITY STATEMENT FOR HE PERIC APRIL 2018 T 31 DECEMBER 2022. 7.0 STATEMENT OF FUND BALANCE AS OF 31ST DECEMBER 202 8.0 STATEMENT OF SPECIAL BANK ACCOUNT RECONCILIATION A S O DECEMBER 2022. 9.0 NOTES TO THE FINANCIAL STATEMENTS 10.0 INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROLS TO MANAGEMENT OF THE FIDUCIARY AGENCY FOR PROJECT ADMINISPR 11.0 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE WITH GRANT A TERMS AND CONDITIONS AND APPLICABLE LAWS AND REGULATIONS 71 PROJECT TO THE MANAGEMENT OF THE FIDUCIARY AGENCY FOR PRE7 ADMINISTRATION (AFAP)FA. . . 12.0 PROJECT BUDGET UTILIZATION AND IMPLEMENTATION PROGRESS.. 13.0 PROJECT PHYSCAL MPLEMENTATION PROGRESS APPENDIX I: PROCEDURES PERFORMED AS PER INSTRUCTIONS FROM - F AGENCY FOR PROJECT ADMINISTRATION APPENDIX I: COMPARISON OF BUDGETED AND ACTUAL EXPENDIE U- .E.. ANNUAL BUDGET AND ACTUAL EXPENDITURE COMPARISONOMPARIS........ .. TOTAL BUDGET AND CUMULATIVE ACTUAL EXPENDITURE COMPARISON. APPENDIX III: RECONCILIATION OF FUNDS RECORDED AND CONFRMED APPENDIX IV: L1ST OF FIXED ASSETS AS AT 31ST DECEMBER 2022022. 3 Independent Auditors' Report on "West Africa Coastal Areas Resilience Investment "Project Funded by: International Development Association (IDA) through The Ministry of Planning, Finance, ad - The Democratic Repubiic of Sao Tome and Principe Implemented by: Fiduciary Agency for Project Administration (AFAP), under Project No: Grat No: :2f- - No: TFOA7132 For the Period 1- January 2022 to 31`1 December 2022 1. EXECUTIVE SU M. RY 1.1. Project summary The West Africa Coastal Areas Resilience Investment Project (WACA) is funded bi Development Association (DA) through The Ministry of Planning, Finance, anc the Democratic Republic of Sao Tome and Principe for an initial project period of5 2 April 2018 to 301h April 2024 under finance Grant No: D289-STP and GET Gran- K: a total of USD 15,146.789 from IDA for the entire project period and USD 7,877,285. ?o- year ended 31 December 2022. The period covered by this audit repot is fromt 31 December 2022. DLiring the audit period, The WACA, being executed by the Fiduciary Agene : is Administration (AFAP) received a total of USD 3,414,023 from IDA via direct oaymnts s,sup 2 and direct disbursements to the Project's special bank account. The total expendi-ure eo was USD 3,333,395 (42% of the annual project budget, and 92% of the tota Fse available to the project in 2022 (USD 3,604,431). 1.2. Results of cur audit work on internal controls We reviewed, on a high level, the internal control processes and procedures exercised by the Fiduciary Agency for Project Administration (AFAP) in relation o.- Coastal Areas Resilience Investment Project funded by DA. Our review focused C- areas: > Accounting procedures and policies; > Cash and bank management; > Compliance with funding agreements; > Governance and organizational structure; > Legal status; > Processing of payments; > Procurement procedures; Reporting to IDA; and > Staffing capacity and human resources procedures. We noted that the Fiduciary Agency for Project Administration (AFAP) had in pae u internal controls for the management of all project funds in the implementation of ths prjc s of our findings are however detailed in a separate management letter. 4 Independent Auditors' Report on "Nest Africa Coastal Areas Resilience Investment "Project, Funded by: International Development Association (IDA) through The Ministry of PIanning, Finance n Sa Ecn The Democratic Republic of Sao Tome and Principe Implemen ted by: Fiduciary Agency for Project Administration (AFAP), under Project No: Grant No: G2-S P No: TFOA 7132 For the Period 1, January 2022 to 31 December 2022 2.0 GENERAL I FN RM ION The Fiduciary Agency for Project Administration (AFAP) is responsib[e for the e. - West Africa Coastal Areas Resilience Investment Project. 2.1 The project in April 2018, the Government of Sao Tome and Principe through The MIstry of Phn a and Blue Economy and The International Development Association (IDA) agreed ton West Africa Coastal Areas Resilience Investment Project, under the Grant No: D28S-S a-1 Grant No: TFA0A7132 signed on 21 April 2018 and which entered into force on the s:7 ed S d had a duration of 6 years untli 301 April 2024. The fiduciary Agency for Proejec: to (AFAP) is the executing agency (EA) of this project. The overall objective of the project The overall objective of the project is to enhance the resilience of communities and ccas - West Africa. The project aims to improve the country's absorption, adaptation, and transforma pc - to reduce the shared risks to which the country is exposed, whether naturai o aoifr c n are similar for all or most countries or cross-border nature, The project consists of three distinct components as follows: Component 2: Strengthen the Policy and Institutional Framework This component wil! hep countries develop an adequate policy framework and the for the development and/or operationalization of their coastal management strategies ad - both at the national and regional levels. The focus will be on governance, policy, multisectoral and spatia plannno, environmental and social imoact studies, economic and natural capital accoun, an co observation. Component 3: Strengthen natonal physical and social investments This component wiil finance coastal investments to protect vulnerable areas from ocasa arcs.o and flooding, support polution control and waste management operations, and p,-r esilient coastal development with a focus on; a Green infrastructure, gray infrastructure, pollution reduction and waste mana.-e- a Social and community development and planned resettlement initiatives. 5 Independent Auditors'Report on 'West Africa Coastal Areas Resilience Investment "Projeci. Funded by: Intemationai Development Association (IDA) through The Ministry of Planning, Finance, : The Democratic Republic of Sao Tome and Principe implemented by: Fiduciary Agency for Project Administration (AFAP),. under Project No: Grant No: 362 3 No: TFOA7132 For the Period 1" January 2022 to 31r December 2022 Component 4: Nationai Coordination This component wi finance the establishment of the Project :mpiemer7io- to manage the project. The PIU will ensure that the project is implemented in co n the Project Appraisal Document (PAD) and also ensure Intersectoral coordinatior and of development partners. Kiarie Kangethe & Cc. were contracted by the Fiduciary Agency for Project Admns::a:on AF to perform the audit of the funds disbursed and reported by the West Africa Coas: r Resilience Investment Project to the International Development Association (]DA). 2.2 Audit objeives The overall audit objective was to conduct a financial audit of the Fund Accountab-: Sem the project, in accordance with International Standards on Auditing. The audi included such tests of the accounting records as were deemed necessary to address The specific objectives were to: Express an opinion according to ISA 800/805 as to whether the financial repo- of te as Africa Coastal Areas Resilience Investment Project presents fairly, in all materia e project's revenue and expenditure for the period in conformity with accounting reco:s and requirements for financial reporting. o Confirm that goods, works, and services financed have been procured in ac- Grant(s), agreements and have been properly accounted for. Ensure that appropriate supporting documents, records, and books of accou,z fc: activities have been kept. 0 Ensure that special accounts have been maintained in accordance with the !-s agreement and in accordance with the Bank's disbursement rules and procedures. Ensure that the Project management in accordance with the applicable a _ framework has prepared the financial statements. Ensure that the Project's fixed assets are real and properly evaluated and proj-c. or related beneficiaries' rights are established in accordance with Grant conditions. Ensure that ineligible expenditures have been properly identified. o Evaluate and obtain a sufficient understanding of the internal contro sucre : - Agency for Project Administration as the managers of the IDA-funded project asses risk, and identify reportable conditions, including material internal cotroi weaknesses relate to the management of the Grant funds for the project. 6 Independent Auditors' Report on "West Africa Coastal Areas Resilience Investment " Project. 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Cf.} • - г.7 i3 Г) G � - т, � ц, --з 7�` � J з ь � � �, � �- � -�] Г' � Q3 � !' . _- С � '� 'zз .�.! � � "{3 Z3 U ® 4} Qi � U � �J t1i �,7 � � '� I = ` т �° � � а� -� = '� � z с с о � � = � �' т � Q I - � -� � � � •- .- � :Q � � � . � �,. �в з � , � tд.1 fl. в. � Q -- С,�� �з � � � = 4s - �v ��,� �' • rQ�С .� �" ��;� �а,� � � � � "Г � � � с © сэ Г� ._ � -= Си С� � g�L! U t j � tJ [i U �- 3� CL1 ;- � � ;" ! _ _ � �-ы. � � independentAuditors'Report on WestAfrica Coastal Areas Resilience in vestment "'Project. flunded by. International Development Association (IDA) Through The Ministry of Planning, Finance. F The Democratic Republic of Sao Tome and Principe !Mplemented by., Fiduciary Agency for Project Administration (AFAP), tinder Grant No: D829-STP; GE :-or the period 1-1,'January 2022 to 31-11 December 2022 7.OS7ATEMENTOF FUND BAL kINCEAS )F 31-ST DECEMBER 2022 Note Opening fund balannc= 190,408 4 2 Net receipts 80,628 2 ' , - Closing fund = ,036 Represented bV: Bank balance 9.6 271,036 271,0-36 The Statement of fund balance was approved and authorized for issue by the September 22, 2023 and signed on its behalf by: General Direc-ior -AFAP F i n a ri z a ci L-7, 2 16 independent Auditors' Report on West Africa Coastal Areas Resilience investment " Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Finance. an Ble c - he Democratic Republic of Sao Tome and Principe implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: D529-STP; GEF G For the period 11 January 2022 to 31-5 December 2022 3.0 STATEMENT OF SPECIAL BANK ACCOUNT RECONCILATION AS OF 35IsE: Mote 2022 Opening balance special account 190,408 Special account replenishment 9.3 1,531, 557 7 Special account expenses during the year (1,450,928) Total fund balance as at 31st December 27..33 - Closing balance special bank account IDA(USD) 9.6 259,933 Closing balance specal bank account IDA (STD) 9.6 11,103 Total special account balance 271,03 The Statement of Specia bank account reconciliation was approved and authonzsc project management on September 22, 2023 and signed on its behalf by GenerallDii/rector -AFinancial g 17 independent Auditors' Report on "West Africa Coastal Areas Resilience investment " Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Finance, The Democratic Republic of Sao Tome and Principe implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: D829-STP; GE- Ga No 7- For the period 1 January 2022 to 31' December 2022 .0 NOTES TO THE FIN:ANCIA.L STATEMENTS AS AT 31ST DECEMBER 2022 AND FOR THE PERIOD THEN ENDED 9.1: Basis of acco t!ng The project's financia. statements have been prepared in accordance with the accoT] pol: 3s described in Note 9.2. The project maintains its accounting records in United States dollars ("USY) and as e financial statements in USD as required by the International Development Assoclatio7 A The financial statements are prepared to assist the project in meeting the reoortir a : ts o the IDA. As a result, it may not be suitable for another purpose. 9.2 Significant Accounting Policies Fund Accountability Statement The fund accountability statement is prepared on a cash basis. Funds transferred fro. DA Funds transferred from IDA are recognized as receipts when cash is cred ied to the ::-:* bank account. Direct payments fro to third parties. Direct payments from [DA to the project's suppliers are accounted for as receipts pa'-a made by and upon receipt of advice from IDA. 1DA funds-special account replenishments. The special account replenishment represents cash received by the project under tro ec contrac2 Grant agreement which is maintained in a special deposit account at he BGF 7 27 s exclusively to cover the A's share of eligible expenses. 18 independent Auditors' Repor on "West Africa Coastal Areas Resilience Investment "Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Finance, n _ -c The Democratic Republic of Sao Tome and Principe Implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: D829-STP; GEF Gra orC _2 For the period 15' January 2022 to 31 December 2022 "OTES TO THE FINANCiAL STATEMENTS (Continued) S AT 31ST DECE.M!BER 2022 AND FOR THE PERIOD THEN ENDED Disbursements Expenditures under each category are recognized as disbursements when ocumens The Project's transact ons are submitted and approved by the management and paymen md Fixed assets Fixed assets procured are recognized as expenditures in full in the fund accoun.ts s when received or when handed over from the contractors or suppliers upon the e xono procurement agreement. The fixed assets that were purchased by the project since e detailed under Appendix V of this report. Toreign currency Disbursements and withdrawals in foreign currencies other than USD are converte. . S? a exchange rate that was prevailing at the transaction date for the internatiore' Association and Monetary items denominated in foreign currencies are translated tc same rate. 9.3 'DA Funds-Special account replenishment Financing Amount R e fe re n c e N u m b e r S o u rc e D a t 2 reivedt DRF-21 IDA D2890 30/09/2020 64 DRF-32SA IDA D2890 2/18/2022 445, 762 DRF-4SA TF B4205 2!22/2022 266 803 DRF-3AA TF A7132 2/23/2022 60,596 DRF-4AA TF A7132 6/4/2022 44,511 DRF-5AA TF A7132 8/4/2022 68,424 DRF-H5 ITF B4205 8/4/2022 109,043 DRF-6AA TF A7132 4/21/2022 (44,433) DRF-36SA IDA D2890 6/23/2022 323,395 DRF-7AA TF A7132 6/23/2022 44,51, - DRF-36SA IDA D2890 6/28/2022 323336, DRF-36ASA IDA D2890 10/13/2022 323,395 DRF-H15 TF B4205 12/23/2022 13243 DRF-8AA TF A7132 12/27/2022 0,393 Total reimbursements 1,531,557 19 Independent Auditors' Report on "West Africa Coastal Areas Resilience Investment "Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Finance, nd E The Democratic Republic of Sao Tome and Principe implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: D829-STP; GEG For the period 1 January 2022 to 31st December 2022 NOTES TO THE FINANCAL STATEMENTS (Continued) AS AT 31ST DECEMBER 2022 AND FOR THE PERIOD THEN ENDED '- ,-A--Direct Payments Funding Date of Amount - Direct payment Source payment received USD DPD-37 IDA D2890 1/25/2022 180,552 DPD-38 IDA D2890 15/06/2022 40,401- DPD-7H TF B4205 15/06/2022 211,872 DPD-8H TF B4205 15/06/2022 205,439 DPD-39 DA D2890 23/06/2022 9A.781 DPD-40 IDA D2890 24/06/2022 78,618 7 DPD-9H TF B4205 23/07/2022 308,583 DPD-10 TF B4205 29/07/2022 78,532 DPD-11 TF B4205 22/09/2022 63,236 DPD-12 TF B4205 27/09/2022 57,g9 DPD-13 TF B4205 27/09/2022 1199991 DPD-41 IDA D2890 27/09/2022 2279 DPD-42 IDA D2890 27/09/2022 101771 1 DPD-14 TF B4205 13/10/2022 181,170 DPD-43 IDA D2890 30/12/2022 96 85 3 Total direct payments 188226466 3 S.5 Other income There were no other incomes during the year. 9.6 Bank Balances Project Special Bank Account IDA (USD) 259,933 Project Special Bank Account IDA (STD) 11,1 ____ 271,036 ____ Details of the bank accounts are as follows: Special Bank Account IDA- USD Account No: 80205951001-04 Account Name: Estado Project Waca Reiated Credit: Grant No: D829-STP; GEF Grant No: TF0A7132 Currency: USD 20 Independent Auditors' Report on "West Africa Coastal Areas Resilience Investment "Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Fnance. n S o The Democratic Republic of Sac Tome and Principe Implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: D829-STP; GE a o A For the period 1F January 2022 to 31P December 2022 -OTES TO THE FINANCIAL STATEMENTS (Continued) AS AT 3 ST DECEMBER 2022 AND FOR THE PERIOD THEN ENDED Special Bank AccoLn IDA- STD Account No: 80205901001-42 Account Name: Estado Project Waca Related Credit: Grant No: D829-STP; GEF Grant No: TFOA7132 Currency: STD 9.7 Fund Balance This relates to the excess of income over expenditure and is represented by: Fund Balance Breakdown UD Bank balance: Special Account (USD) 259 933 `82 Bank Balance: Special account (STD) 11103 Fund Balance 271,036 21 Email: skirekireanehan dCo. COM 0 info@ iariekannethardco.COm Tel: +254 20 23SO5 - www.kiarielkanatenc.o 2'5- 77-C- SC-5 Fiduciary Agency for Project Administration Predio da Afriland First Bank-2o andar, Avenida Kwame Nkrumah CP1029 Sao Tome, Sao Tome and Principe 10.0 INDEPENDEN. .=UDITORS' REPORT ON INTERNAL CONTROLS TO TE OF THE FIDUCIARY AGENCY FOR PROJECT ADMINISTRATION (AFAP) 10.1 Independent auditors report We have audited the Fund Accountability Statement of the "West Africa Coasia; -ass -s- investment" Project for the period 1st January 2022 to 3111 December 2022 and have s s c on it dated September 22, 2023. We conducted our audit in accordance with lnternat:onal Development Assoat - - instructions and Terms of Reference issued to LIS through the Fiduciary Acen. a c Administration (AFAP). n planning and performing our audit, we considered the p-o a:: control over financiai reporting (Internal Control) as a basis for designing our aud oe s the purpose of expressing our opinion on the fund accountability statement, but not fo to prpos 2 expressing an opinion on the effectiveness of the project's internal control. Accor>n y, e express an opinion on the effectiveness of the project's internal control. Our consideration of nternal control was for the limited purpose described in the prece -::eara-a and was not designed to identify all deficiencies in internal control that might be scg.fca cerie or material weaknesses and therefore, there can be no assurance that all def`aee a n c-nt deficiencies, or materia weaknesses have been identified. A deficiency in internal control exists when the design or operation of a co-n: tOCS management or employees, in the normal course of performing their assigned f c detect and correct misstatements on a timely basis 22 .0 INDEPENDENT AUDITORS' REPORT ON INTERNAL CONTROL - OF THE FIDUIARY AGENCY FOR PROJECT ADMINISTRATION . .I ndependent auditors' report (Continued) A material weakness s a deficiency, or a combination of deficiencies in interns. 007.70acz there is a reasonable possibility that a material misstatement of the Fund Accounta__: not be prevented or detected and corrected on a timely basis. Our consideration of internal controls was for the limited purpose described in the s was not designed to identify all deficiencies in internal controls that might be def§rfesnt deficiencies, or material weaknesses. Our consideration and evaluation of internal controls disclosed some internal control S S we have reported in a separate management issued together with this report. This report is intended fcr the information of the International Development Assoc`- I Fiduciary Agency for Project Administration (AFAP). However, upon release by Development Association (IDA) and The Fiduciary Agency for Administration (AFAP -a matter of public record and its distribution is not limited. The engagement partner responsible for the audit resulting in this independent u: Kangethe Samuel Kiarie - P/2041 "'K For and on Behalf of iarie Kangethe & Co Certified Public Accountants (Kenya) Nairobi, Kenya 2223 23 Email: Fkia?rie(@kiarikaetanc.o sj:s fc, 'J' kaiekacie zeadco'com "~~ ww.kiariekangetieandco.com Ti: +25420 2ZC5?`-:-2 : '-254 772- Fiduciary Agency for Project Administration Predio da Afriland First Bank-2o andar, Avenida Kwame Nkrumah CP1029 Sao Tome, Sao Tome and Principe 11.0 INDEPENDENT AUDITORS' REPORT ON COMPLANCE WTH GRANT TERMS AND CONDITIONS AND APPLICABLE LAWS AND REGULO PROJECT TO THE MANAGEMENT OF THE FIDUCIARY AGE O O ADMINISTRATION (AFAP) 11.: Independent auditors' report We have audited the Fund Accountability Statement of the "West Africa Coast Aess; nvestment" Project for the period 1s January 2022 to 311 December 2022 and have ssue o on it dated September 22, 2023. We conducted our audit in accordance with International Development Asso-zc instructions and Terms of Reference issued to us through the Fiduciary Agenc or C a Administration (AFAP). Those standards require that we plan and perform he a reasonable assurance about whether the Fund Accountability Statements are 2e - a misstatement resulting from violations of Grant agreement terms and conditions, aws that nave a direct and material effect on the determination of the Fund AccoSEe e amounts. Compliance with the terms and conditions of the Grant agreement, terms, aws applicable to the project is the responsibility of the AFAP. As part of obtaining reaso-- as c about whether the fund accountability statement is free of material misstatement, we pf e st the project's compliance with certain provisions of agreements terms and aws aa However, our objective was not to provide an opinion on overall compliance with such prcy a as. 24 11.0 INDEPENDENT AUDITORS' REPORT ON COMPLIANCE TO THE MAN GE ..3 FIDUCIARY AGENCY FOR PROJECT ADMINISTRATION (AFAP). (Cnec: ~1. Independent audtos' report (Continued) Material instances of non-compliance are failure to follow requirements or vIE :2s Lerns and conditions, and applicable laws and regulations that cause us cone aggregation of misstatement resulting from those failures or violations is maea accountability statement and the cost share schedule. The results of our tests did not disclose any material instances of non-coroICa - reporting. This report is intended or t-he information of the International Development Assoco - Fiduciary Agency for Project Administration (AFAP). However, upon release b Development Association (IDA) and The Fiduciary Agency for Project Admin'stration FA T - is a matter of public record and its distribution is not limited The engagement partner responsible for the audit resulting in this independent FL::: Kangethe Samuel Klarie - P/2041. For and on Behalf of Kiarie Kangethe & Co. Certified Public Accountants (Kenya) Nairobi, Kenya 2023 25 /-,---：비 Independent Auditors'Report on "West Africa Coastal Areas Resilience Investment " Project. Funded by.- International Development Association (IDA) Through The Ministry of Planning; Finance, ,The Democratic Republic of Sao Tome and Principe implemented by.- FiduciaryAgency for Project Administration (AFAP), under Grant No: D829-STP,- For the period 1-11 January 2022 to 31,3 December 2022 12.2 Implementation of activities We held discussions with the program staff of The Fiduciary Agency for Prciez t (AFAP)and reviewed supporting documents to confirm whether the actua ': implemented were in line with the approved project work plans and budget. 27 Independent Auditors Report on "West Africa Coastal Areas Resilience Investment " Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Finance, an,-: /u!L-_ The Democratic Republic of Sao Tome and Principe Implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: 0829-STP: GE. Gran N: 7 FA 32 For the period 1 January 2022 to 31- December 2022 13.0 PROJECT PHYSICAL IMPLEMENTATION PROGRESS We visited the two project's sites i.e., Santa Malanza ard Santa Catarina to verF cs progress to determine whether the project activities that were being implemented approved project work plans and budget and also to corroborate the project frnnda o::n physical progress of the construction works. From our field visits and discussions with the Project Management Team, we w _s : o physical implementation progress of the construction works of the social houses. co n school protection wall, urbanization around the social houses, and school equipnz ve at c Santa Malanza and Santa Catarina. The following was the physical progress that we were able to verify on-site on 25* a-d o 2023 when we visited Santa Malanza and Santa Catarina respectively, a) Santa Catarina * The school at Santa Malanza was already completed and commissioned and * The equipment was already delivered and in use for both pupiis and teacers no ude desks, chairs, tables, and cabinets. * The protection wall for the school was in progress and the gates had already bes- The urbanization work which included the construction of footpaths. wa7e ` - installations was in progress. * The constructon of 15 social houses was still in progress. b) Santa Malanza * The school at Santa Malanza was already completed, commissioned and a d n &. * The equipment was already delivered and in use for both pupils and teaches no ic` desks, chairs, tables, and cabinets. o The protection wall for the school was also completed and the gate was fixet. * The urbanization work which included the construction of footpaths, water pdo:-. installations was in progress. * The construction of 6 social houses was still in progress. We however, obtained pictorial evidence of the current progress as at that date as e C 28 IndependentAuditors' Report on "West Africa CoastalAreas Resilience Investrent "Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Finan-e-a, 2s , cnm The Democratic Republic of Sao Tome and Principe Implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: D829-STP; G=5- 2 For the period 1, Januaiy 2022 to 31I December 2022 3I r -QU7 Different views of the School at Santa Catarina Different views of the school protection wall at Santa Catarina 29 Independent Auditors' Report on "West Africa Coastal Areas Resilience Investment " Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Finance. . 5-o c The Democratic Republic of Sao Tome and Principe Implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: D829-STP; GF Gr 7=: -Å07-J39 For the period 1"' January 2022 to 311 December 2022 A Section of the completed protection wall at Santa Section of Santa Catar,6 n7 o s Catarina School construct on Construction progress of the Social Houses at Santa The Kitchen and bathrc - ew § o - Catarina and the Urbanization works of the footpaths at Sania Catarina 30 Independent Auditors' Report on "West Africa Coastal Areas Resilience Investment " Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Finarca, n The Democratic Republic of Sao Tome and Principe Implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: D829-STP; GEF Gn i::: ~¯FO 32 For the period I Jan uary 2022 to 31sr December 2022 Different views of the Soc.aJ Houses construction progress at Santa Catar a Various School equipment at Santa Catarina School 31 Independent Auditors' Report on "West Africa Coastal Areas Resilience Investment "Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Finance anc The Democratic Republic of Sao Tome and Principe implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: D829-STP; G Gr T 2 For the period 111 January 2022 to 31- December 2022 u mum m T -,~kk - - Front view o the school and the protection wail at Santa Malanza The back view of the school at Santa Malanza 32 Independent Auditors' Report on West Africa Coastal Areas Resilience Investment " Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Financs en u o The Democratic Republic of Sao Tome and Principe Implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: D829-STP; G G- Nc For the period 1 January 2022 to 31< December 2022 Different views of the school protecton wal at Santa Malanza ij The back view of the school and the protection wall at Santa Malanza 33 independent Auditors' Report øn lWest Africa Coastal Areas Resilience Investment " Project. Funded by: International Development Association (IDA) Through The Minisfry of Planning, Finance, a -_US The Democratic Republic of Sao Tome and Principe Implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: D829-STP; GÆR F3.2 N T For the period 12 January 2022 to 31- December 2022 The front view o the soc aI houses and urbanization works at Santa Ma anza Back vjew ofi the socia- houses' construction progress at3anta Ma:lanza 34 .. . . . . . .. . . Independent Auditors' Reporr on West Africa Coastal Areas Resilience Investment " Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Finance, and 3s , oo. The Democratic Republic of Sao Tome and Principe Implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: D829-STP; G r : ~~ 0 7 3 For the period 15 January 2022 to 31s December 2022 School equipment at Santa Malanza School 35 Independent Auditors' Report on "West Africa Coastal Areas Resilience Investment "Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Finarce and . u The Democratic Republic of Sao Tome and Principe implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: 0829-STP; GEF Ga-n a :2 For the period Is January 2022 to 31sf December 2022 APPENDIX 1: PROCEDURES PERFORMED AS PER INSTRUCTIONS F- AGENCY FOR PROJECT ADMINISTRATION As per the instructions from the Fiduciary Agency for Project Administration we c'e procedures: 1 Does the financia project report match with the bookkeeping? 2 Does the financial project report correspond with the cooperation agreement? 3 Do the received funds match with the bookkeeping? 4 Does the bookkeeping match with the We reviewed the co -- vouchers (al the vouchers exceeding basis and achieved Z. USD 2,000 should be examined and the ratio of at east 85% ' expenditure coverage ratio should be at expenditure. least 60 %)? 5 Are there proper vouchers for the Transactions sampied 7.-, transactions? approved justificaticr as relevant supporting QA7CM= 6 Is there adequate bookkeeping, Bookkeeping is done -7 including a journal and general ledger? where all transactions a- 7 Do the changes in the fixed assets T register match with the vouchers? No exceptions were nta. Please note that fixed assets are not capitalized but are recorded as costs when purchased. 8 Does the bookkeeping match with the official bank account statements and 1 cash book? 9 Does the opening balance of funds 1 The opening balances a -set correspond with the audit report of last year's audited report. year? 36 Independent Auditors' Report on "West Africa Coastal Areas Resilience Investment " Project. Funded by: International Development Association (IDA) Through The Ministry of Planning, Finarce. an,o The Democratic Republic of Sao Tome and Principe Implemented by: Fiduciary Agency for Project Administration (AFAP), under Grant No: D829-STP; GEF G: O : 3 For the period 1St January 2022 to 31s' December 2022 10 Is the approved f nancial project report T free of materia misstatement? 11 Are the received, unused funds properly recorded as a iability in the statement of financial position and :ncluded in the ending balance of the financial project report? 12 Are possible interest income and currency fluctuations appropriately reported and spent? Are other possible project income (the basis for that income is the received funds) appropriately reported and spent? 13 Are the recorded expenses in the financial project report in line with the approved original budget and activity plan? The audit summary report should contain explanations of deviations larger than 15%. 14 Is the internal control system of the -\ organization in place? 15 Are there any material weaknesses that the organization should improve? 17 Do the salaries of the project personnel match with existing properly signed consultant contracts? 18 Have social security expenses including pensions and taxes been recorded and paid to relevant authorities in accordance with the national legislation? 19 Does the organization have copies of all No exceptions were -ctac valid essential contracts (government, trading, rental, lease, service agreement)? 37 ---：트 〕汙 Independent Auditors'Reporf on West Africa Coastal Areas Resilience Investment " Project, Funded by. Internationai Development Association (IDA) Through The Ministry of Plenning, Finar-je, -ý.7f SUS The Democratic Republic of Sao Tome and Principe Implemented by. Fiduciary Ägency for Project Administration (AFAP), under Grant No., D829-STP, For the period 1'1 January 2022 to 31-1t December 2022 APPENDIX 111: REC ILIATION OF FUNDS RECORDED A,ý,,ý IDA-Direct payments Funding Date of Amount Direct payment Number Source payment received USD DPD-37 IDA D2890 1125/2022 180552 DPD-38 IDA D2890 1510612022 40401 DPD-7H TF B4205 1510612022 211872 DPD-8H TF B4205 1510612022 205439 211 DPD-39 IDA D2890 23106/2022 94781 DPD-40 IDA D2890 24106/2022 78618 DPD-9H TF B4205 2310712022 308583 DPD-10 TF B4205 29/07/2022 78532 DPD-1 1 TF B4205 2210912022 63236 Z7 C> DPD-1 2 TF B4205 2710912022 57943 DPD-1 3 TF B4205 2710912022 119910 2, DPD-41 IDA D2890 27/0912022 62798 DPD-42 IDA D2890 27/0912 101779 DPD-14 TF B4205 13/10/2022 181170 DPD-43 !DA D2890 3011212022 6853 Total direct 1 1,882,466 Special Accouný ý-'ýs2,ursemeräts from IDA Financing Amount As Reference Number Date Source received USD DRF-21 IDA D2890 30109/2020 64 DRF-32SA IDA D2890 2118/2022 455,762 DRF-4SA TF B4205 212212022 266,803 DRF-3AA TF A7132 2/2312022 60,595 DRF-4AA, TF A7132 61412022 44,511 DRF-5AA, TF A7132 81412022 68,424 DRF-H5 TF B4205 81412022 109,043 DRF-6AA, TF A7132 4121/2022 -44,433 DRF-36SA IDA D2890 6123/2022 323ý394 DRF-7AA TF A7132 612312022 44,511 DRF-36SA IDA D2890 612812022 -323,336 DRF-36ASA IDA D2890 1011312022 323,394 3-2s, DRF-HI5 TF B4205 12123/2022 132,430 DRF-SA.A. TF A7132 12127/2022 70,393 Total 1,531,557 Total DisburserneýIts 3,414.022, 40 〕：〕一 г� и и и и и и и и и л и с�а ,� -� С С' � � � � � � с. г � . ro а о с о о о о о о `о о � - - `� •пз •гз •с� т •с� 'го �г� �� � `� -� -� - - � и и и и и и и со us и и ° .о •� •с -� •� •� •�= r •� •� •_ -� - � , т г� г� N св са с`в с� �в св г� � о _ Lт _ о_': _ _ г s СЭ О �� Q О Г fl С7 С7 О J ,."��$ � � � � ` � �. L �. � а аэ си аэ аэ а� ёэ аэ о т аэ '� �;� - - � � i- �.� r L i r г g r г __- _ � С3 '�J G О О СЭ С CJ С7 О 4, й � .. � О О СЭ ,�о ,�о О о �о О о �о v j __ � �� � ,� .wC ..�С ,�i i i L � �`-- .:r� - =.I U С7�� С3` С3' с.'i.' �3' '� � �. � Э 7 3 � � � � � � �".. 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