GPE Accelerated Emergency Education COVID 19 Responses Project [Ministry of Basic and Secondary Education] Annual report and financial statements for the 16 month period ended 31 December 2021 Contents 1. G EN ERA L IN FO RM ATIO N ...................................................................................................................... 3 2. PRO JECT BA N KG RO U N D ........................................................................................................................ 4 3. STATEM ENT O F RESPONSIBILITY .....................................................................................................6 4. A U DIT SCO PE A N D O BJECTIV ES ........................................................................................................7 4.1 FINANCIAL AUDIT .........................................................................................................T....................... 7 4.2 AUDIT OF STATEMENT OF EXPENDITURE (SoE).................................................................................8 4.3 AUDIT OF SPECIAL ACCOUNT................................................................................................................8 5. REPORT OF THE INDEPENDENT AUDITOR ...................................................................................9 6. STATEMENT OF RECEIPTS AND EXPENDITURES ..........................................................................12 7. NOTES (FORMING PART OF THE FINANCIAL STATEMENTS)...................................................13 7.1 ACCOUNTING POLICIES ....................................................................................................................... 13 7.2 ACCOUNTING CONVENTION................................................................................................................. 13 7.3 BASIS OF ACCOUNTING........................................................................................................................ 13 7.4 REVENUE ............................................................................................................................................... 13 7.5 EXPENDITURE....................................................................................................................................... 13 7.6 DIRECT DISBURSEMENTS..................................................................................................................... 13 7.7 FOREIGN CURRENCIES ......................................................................................................................... 13 8. STATEM ENT O F SO URCES O F FU N DS ................................................................................................14 8.1 STATEMENT OF RECEIPTS -IDA SPECIAL ACCOUNT..........................................................................14 8.2 DISBURSEMENT RECEIVED FROM BANK..................................................................................................14 9 SPECIA L ACCO UNT STATEM ENT ...........................................................................................................15 9.1 SPECIAL ACCOUNT STATEMENT - IDA ...................................................................................................15 9.2 CASH AND BANK CLOSING BALANCE IDA .............................................................................................15 10 LIST O F FIX ED ASSETS .......................................................................................................................... 16 ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page 12 Contents 1. G EN ERA L IN FO RM ATIO N ...................................................................................................................... 3 2. PRO JECT BA N KG RO U N D ........................................................................................................................ 4 3. STATEM ENT O F RESPO N SIBILITY ..................................................................................................... 6 4. AU DIT SCO PE A N D O BJECTIV ES ........................................................................................................7 4.1 FINANCIAL AUDIT 7 4.2 A UDIT OF STATEMENT OF EXPENDITURE (SOE).................................................................................8 4.3 A UDIT OF SPECIAL ACCOUNT................................................................................................................8 5. REPORT OF THE INDEPENDENT AUDITORS...................................................................................9 6. STATEMENT OF RECEIPTS ANDEXPENDITURES ..........................................................................12 7. NOTES (FORMING PART OF THE FINANCIAL STATEMENTS)...................................................13 7.1 ACCOUNTING POLICIES ....................................................................................................................... 13 7.2 ACCOUNTING CONVENTION................................................................................................................. 13 7.3 BASIS OF ACCOUNTING........................................................................................................................ 13 7.4 REVENUE............................................................................................................................................... 13 7.5 EXPENDITURE....................................................................................................................................... 13 7.6 DIRECT DIS URSEMENTS..................................................................................................................... 13 7.7 FOREIGN CURRENCIES......................................................................................................................... 13 8. STATEM ENT O F SO U RCES O F FU N DS ................................................................................................14 8.1 STATEMENT OF RECEIPTS -IDA SPECIAL ACCOUNT..........................................................................14 8.2 DISBURSEMENT RECEIVED FROM BANK ..................................................................................................14 9 SPECIA L ACCO U NT STATEM ENT ...........................................................................................................1 9.1 SPECIAL ACCOUNT STATEMENT - IDA ...................................................................................................15 9.2 CASH AND BANK CLOSING BALANCE IDA .............................................................................................15 10 LIST O F FIX ED ASSETS .......................................................................................................................... 16 ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page 12 1. General Information Members of the Senior Management Team Honorable Minister Hon. Claudina Cole Permanent Secretary, Chairman Louis Moses Mendy Project Manager, PCU Abdoulie Sowe DPS Admin and Finance Jerreh Sanyang DPS Programmes Adama Jimba Jobe Director, Basic and Secondary Education Directorate Tida Jatta Regional Director Region 2 Lamin Fatajo Director Standard and Quality Assurance Directeorate Sang Gomez Director Science and Technology Education Directorate Momodou Jeng Regional Director, Region 3 Momodou Cham Director, Human Resources Directorate Ebrima Saidy Director, Planning Directorate Sohna Foon Chore Regional Director, Region 5 Paul K. Mendy Regional Director, Region 1 Ousman Bah Regional Director, Region 6 Bakary Ceesay Principal Assistant Secretary 1 Momodou Bah Principal Assistant Secretary 2 Essa Marong Regional Director, Region 4 Momodou.G. Jallow Principal Accountant Lamin Jawneh Secretary Principal Assistant Secretary Auditors DT Associates - The Gambia Tax, Audit, Advisory 1 Paradise Beach Place Bertil Harding Highway P0 Box 268 Banjul The Gambia Bankers Central Bank of The Gambia 1-2 Ecowas Avenue Banjul The Gambia Donor International Development Association 1818 H Street, N.W. Washington, D.C. 20433 United states of America Office Ministry of Basic and Secondary Education Willy Thorpe Place Building Banjul The Gambia ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page |3 2. Project Bankground The objectives of the Project are to: (a) support implementation of the Education Sector COVID-19 Response Plan. (b) ensure continued access to educational services and (c) support safe and resilient learning environments for students returning to schools. 1): Goods, non-consulting services, 2,304,000 1000/ consulting services, Operating Costs and Training under the Project and Verification Costs under Parts A (i), (ii) (i1i) (Ov), (V), (vi), (vii), (ix), (x) Part B,Part C and Part D of the Project. 2) Food Assistance under Part A (vini) 1.156,000 100/o of the Project The Project consists of the following parts: Part A: Continuity of Learning Provision of support through the financing of: (i) the development or adaptation of internationally available online age-appropriate educational radio, television, and online programming. (ii) printed educational packets including stationary and writing implements, (iii) capacity building for regional radio stations to manage and implement education programming. (iv) capacity building for teachers and radio and television broadcasters to adapt and deliver education content across radio, television, and online platforms. (v) provision of one-to-one support for special learners in primary school by itinerant teachers through regular phone check-ins, remote psycho-social and educational support to families, and, where possible, provision of existent accessible materials (e.g., braille readers) directly to homes. (vi) development and maintenance of an online platform to serve as a repository for all the educational materials developed. (vii) provision of communications and broadcasting devices for teachers, schools, and families. (viii) improving food security for Food Assistance Beneficiaries in Selected Districts through the provision of unconditional Food Assistance, the distribution of specialized and staple foods through food packages, and the carrying out of supplemental feeding programs in selected areas of the Recipient's territory. ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page 14 (ix) regular independent verification that Food Assistance reaches Food Assistance Beneficiaries; and (x) provision of Operating Costs related to Food Assistance verification. Part B: Safe Return to School Provision of support to ensure health and hygiene measures in schools through financing of: (i) the cleaning of schools and water treatment tablets. (ii) provision of soap, hand sanitizer, and basic hand washing materials. (iii)a school communications campaign to promote good hygiene and handwashing in schools. (iv)provision of personal protective equipment to facilitate safe school re- entry, including, inter alia, thermometers, gloves, masks. (v) the development, Training on, and implementation of accelerated learning opportunities to address missed learning opportunities; and (vi)provision of psychosocial support to both students and teachers. Part C: Community Engagement and Strategic Communication Provision of communications support to the Recipient's program to deliver critical messages related to the Education Emergency Response Strategy via television, radio, print, and mass mobile messaging in the appropriate languages. Part D: Technical and Institutional Support Provision of support for data collection through various survey instruments and use, as well as project management and implementation, including provision of Operating Costs. ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page 1S 3. Statement of responsibility The Implementing Project Coordinating Unit of the Ministry of Basic and Secondary Education is required to prepare financial statements, which give a true and fair view of the state of affairs of the Project for the year ended 31st December 2021 and of the Surplus or Deficit for that year in accordance with the terms and conditions of the Financing Agreement between the Government of The Gambia and IDA. The responsibility for the preparation of financial statements including adequate disclosure is that of the Project Coordinating Unit (PCU). The PCU 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 PCU 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 Financing Agreement. The PCU 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 prevention and detection of fraud and other irregularities. - .1ehalf of the Senior Management Team ., zndSoc /( Permnetertr Project Manager aa Seqj i4 f,ie on'rW - Abdoulie Sowe Date. .. .. .. ......... ............2022 Date............ . ... 202 ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page |16 4. Audit scope and objectives 4.1 Financial audit Our duty as auditors is to report to the Project Management whether in our opinion the financial statements do give a true and fair view and are properly prepared in accordance with the requirement of the Financing Agreement. As part of our audit, we are obliged to consider the following matters and to report on any, in respect of which we are not satisfied: * all funds have been used in accordance with the conditions of the Financing Agreement, with due attention to economy and efficiency and only for the purposes for which the funds were provided. * counterpart funds (government budget) and beneficiaries' contribution have been provided and used in accordance with the conditions of the Financing Agreement, with due attention to economy and efficiency and only for the purposes for which they were provided. * all expenditures financed have been procured in accordance with the Financing Agreement and in accordance with IDA rules and procedures; and have been properly accounted for. * appropriate supporting documents, records and books of accounts relating to all project activities have been kept in respect of all project expenditures (including expenditure via SOEs or Special Accounts). Clear linkages should exist between the books of accounts and the financial statements presented to the Bank. Special accounts have been maintained in accordance with the provisions of the Financing Agreement and in accordance with the Bank's disbursement rules and procedures. * the financial statements have been prepared by the Project Management in accordance with applicable accounting standards and give a true and fair view of the financial affairs of the Project as at the year end and of its receipts and expenditures for the year then ended. * comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions and ensure safe custody of project-financed assets and that they are being used for the intended purposes. * Project's fixed assets are real and properly evaluated and project property rights or related beneficiaries' rights are established in accordance with Financing Agreement; and Ineligible expenditures identified during the audit will be reflected in a separate paragraph of the audit report and if material, the point should be reflected in the auditors' opinion ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page | 7 4.2 Audit of Statement of Expenditure (SoE) In addition to the annual audit of the financial statements, the auditors should apply such tests and controls as they consider necessary to: * Audit all Statements of Expenditures (SOEs) or IFRs used as a basis for the submission of withdrawal applications to the Bank by the Project. * Determine the eligibility of expenditures in accordance with the Financing Agreement and appraisal report. Where ineligible expenditures are identified as having been included in the withdrawal applications and replenished, these should be noted separately by the auditors; and * Annexed to the PFSs should be a schedule listing individual SOE or IFR withdrawal applications by specific reference number and amount. 4.3 Audit of Special Account In addition to the audit of the PFSs, the auditors are also required to review the activities of the special account associated with the Project. The auditors should examine the: * eligibility and correctness of financial transactions during the period under review and fund balance for the year ended 31 December 2021. * operations and use of the special accounts in accordance with the Financing Agreement or disbursement letter. * and adequacy of internal controls for this type of disbursement mechanism. ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page 1 8 DT Associates - The Gambia DT Associates Audit ITax IAdvisory 1 Paradise Beach Place Bertil Harding Highway Kololi P 0. Box 268 Banjul The Gambia Tel 220 446 5800 Fax: 220 446 5900 info@dtassociatesgm .com www dtassociatesgm. con Report of the Independent Auditors To the Members of GPE Accelerated Emergency Education COVID 19 Responses Project Opinion We have audited the accompanying financial statements of GPE Accelerated Emergency Education COVID 19 Responses Project which comprise the statement of receipts and expenditures for the year ended 31 December 2021, 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 Statement of Receipts and Expenditures of GPE Accelerated Emergency Education COVID 19 Responses Project as at 31 December 2021 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 Project 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 Senior Management Team is responsible for the other information. The other information does not include the financial statements and our auditor's report thereon. Our opinion on the financial statements do not cover the other information and we do not express any form of assurance conclusion thereon Page |19 Report of the independent Auditors (continued) Responsibilities of the Senior Management Team for the Financial Statements The Senior Management Team shall be responsible for preparing financial statements and accompanying notes and annexes, in accordance with the International Public Sector Accounting Standards (IPSAS) including the maintenance of adequate accounting records and internal controls, the selection and application of accounting policies, the safeguarding of the assets of the project, and adequate disclosure. As part of the audit process, the auditor will request from management written confirmation concerning representations made to us in connection with the audit. Auditors' Responsibilities for the Audit of Financial Statements Our objectives are 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 our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our 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 control. * Obtain 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 purpose of expressing an opinion on the effectiveness of the Project's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Senior Management Team. * Conclude 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 GPE Accelerated Emergency Education COVID 19 Responses Project's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the project to cease to continue as a going concern. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Page | 10 Report of the independent Auditors (continued) We communicate with the Senior Management Team regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. DT Associates Chartered Accountants Registered Auditors Aji Penda Sankareh Partner Date :- 2022 Page ji1 6. Statement of Receipts and Expenditures 6.1 statements of sources and uses of funds IDA for the 16 month period ended 31 December 2021 For the Notes Period Ended 31-Dec-21 Sources of funds IDA 8.1 3,459,833 Total funds 3,459,833 Expenditure Component 1 Continuity of Learning 2,009,667 Component 2 Safe Return to School 634,794 Component 3 Community Engagement and Strategic Communication 17,544 Component 4 Technical and Institutional Support 306,159 Total Expenditure 2,968,164 Surplus for the year 491,668 Opening cash balances IDA- Special account _ Total Opening Cash Add net change in cash 491,668 Net Cash Available 491,668 Closing cash balances: IDA- Special account 489,296 Imprest to Implementing Officers 2,372 Total Closing Balance 8.3 491,668 These fi ncial statements were approved by the Senior Management Team on ........ 2022, and was signed on its behalf: ses Mendy-Permanent Secretary SeA bcolie we-Project Manager ANNUAL REPORT AND FINANCIAL STATEMENTS 2019 Page 12 7. Notes (forming part of the financial statements) 7.1 Accounting policies The project adopted the following accounting policies which have been consistently applied for items that are considered material to the financial statements. 7.2 Accounting convention The financial statements have been prepared under the historical cost convention in accordance with IPSAS Cash Basis of Accounting and IDA guidelines. 7.3 Basis of accounting The project adopted a cash basis of accounting for revenue and expenditure, which records revenue when received and expenditure when paid. 7.4 Revenue Revenue is recognised in the financial statements when received into the Project's bank accounts. Revenue committed but not received is not recognised until when transferred to the Project's bank accounts. 7.5 Expenditure Expenditure is recognised in the financial statements when disbursed in the form of cash or cheque drawn on the Project's bank accounts. Expenditure incurred but remaining unsettled at the year-end is not recognised in the financial statements until when settled. 7.6 Direct disbursements Disbursements made directly by GPE to beneficiaries are accounted for as both revenue and expenditure. Expenditure proposed for settlement by direct disbursements at the year-end is not recognised in the financial statements until when settled by the GPE. 7.7 Foreign currencies Replenishment of funds into the special account are translated to Dalasi at the rate ruling on the date of the transaction. Expenditure incurred in foreign currency is also translated to Dalasi at the rate ruling on the date of the transaction. The balance of funds into the Special Account denominated in foreign currency is translated at the yearend using Central Bank mid-market rates and the retranslation gain or loss is transferred to the income and expenditure account. ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page 113 8. Statement of Sources of Funds 8.1 Statement of Receipts -IDA special account For the period Source Application Number ended 31/12/2021 USD $ IDA 1 2,875,000 IDA 2 584,833 Total 3,459,833 8.2 Disbursement received from Bank Source WA Amount Notes Amount as Difference No. per Donor Confirmation 21 21 USD $ USD$ IDA 1 2,875,000 8.2a IDA 584,833 8.2a 8.2a.Donor confirmations were not received as at date of reporting. ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page 114 9 Special Account Statement 9.1 Special account statement - IDA for the period ended 31 December 2021 For the period ended 31-Dec-21 US$ Disbursement into Special Account 3,459,833 Other receipts Total funds 3,459,833 Expenditure: Component 1: Continuity of Learning 2,009,667 Component 2: Safe Return to School 634,794 Component 3: Community Engagement and Strategic Communication 17,544 Component 4: Technical and Institutional Support 306,159 Total expenditure 2,968,164 Closing Balance at 31 December 2021 491,668 9.2 Cash and Bank Closing Balance IDA For the period ended 31-Dec-21 US$ Cash at bank - IDA special account USD 489,295 Imprest to Implementing Officers 2,372 491,667 ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page 116 10 List of Fixed Assets Date Identification Location Original number Value $ HD HDR LED Television Set Region 1 22/02/2021 Covid 19/2021/TV/01 Abuko UBS 1,178.79 22/02/2021 Covid 19/2021/TV/02 Bakau UBS 1,178.79 22/02/2021 Covid 19/2021/TV/03 Bakoteh UBS 1,178.79 22/02/2021 Covid 19/2021/TV/04 Campama E-Learnig Center 1,178.79 22/02/2021 Covid 19/2021/TV/05 Charies Jow UBS 1,178.79 22/02/2021 Covid 19/2021/TV/06 Daddy Jobe UBS 1,178.79 22/02/2021 Covid 19/2021/TV/07 Garba Jahumpa UBS 1,178.79 22/02/2021 Covid 19/2021/TV/08 Grater Banjul UBS 1,178.79 22/02/2021 Covid 19/2021/TV/09 Kairaba UBS 1,178.79 22/02/2021 Covid 19/2021/TV/10 Kanifing East UBS 1,178.79 22/02/2021 Covid 19/2021/TV/11 Latrikunda UBS 1,178.79 22/02/2021 Covid 19/2021/TV/12 Latrikunda Sabiji 1,178.79 2 Methodist Learning difficulties play to learn 1,178.79 22/02/202 1 Covid 19/2021/TV/13 cne center 22/02/2021 Covid 19/2021/TV/14 Muhammedan Play to learn centre 1,178.79 22/02/2021 Covid 19/2021/TV/15 Saint Charies Luwanga UBS 1,178.79 22/02/2021 Covid 19/2021/TV/16 Serrekunda E-Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/17 St Augustine's UBS 1,178.79 22/02/2021 Covid 19/2021/TV/18 St John's School for the Deaf BSC 1,178.79 22/02/2021 Covid 19/2021/TV/19 St Jeseph'sBSC 1,178.79 22/02/2021 Covid 19/2021/TV/20 St Therese's UBS 1,178.79 22/02/2021 Covid 19/2021/TV/21 Tallinding UBS 1,178.79 22/02/2021 Covid 19/2021/TV/22 West African Junior seconday School UBS 1,178.79 Region 2 22/02/2021 Covid 19/2021/TV/23 Alieu Badara ]allow Memerial UBS 1,178.79 22/02/2021 Covid 19/2021/TV/24 Banjulinding UBS 1,178.79 22/02/2021 Covid 19/2021/TV/25 Banyaka E- Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/26 Bintang Bolong BCS 1,178.79 22/02/2021 Covid 19/2021/TV/27 Bondali BCS 1,178.79 22/02/2021 Covid 19/2021/TV/28 Brikama UBS 1,178.79 22/02/2021 Covid 19/2021/TV/29 Brufut UBS 1,178.79 22/02/2021 Covid 19/2021/TV/30 Brusubi UBS 1,178.79 22/02/2021 Covid 19/2021/TV/31 Darsilami UBS 1,178.79 22/02/2021 Covid 19/2021/TV/32 Faraba Bantang E-Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/33 Gadhoh BCS 1,178.79 22/02/2021 Covid 19/2021/TV/34 Gunjur UBS 1,178.79 Immaculate Conception gunjur E-Learning 1,178.79 22/02/2021 Covid 19/2021/TV/35 Center 22/02/2021 Covid 19/2021/TV/36 Jambanjeily UBS 1,178.79 22/02/2021 Covid 19/2021/TV/37 Jambur BCS 1,178.79 22/02/2021 Covid 19/2021/TV/38 Jarsey Technical Jung UBS 1,178.79 22/02/2021 Covid 19/2021/TV/39 Jiboroh BCS 1,178.79 22/02/2021 Covid 19/2021/TV/40 John Pickering UBS 1,178.79 22/02/2021 Covid 19/2021/TV/41 Kabafita UBS 1,178.79 22/02/2021 Covid 19/2021/TV/42 Kafuta UBS 1,178.79 22/02/2021 Covid 19/2021/TV/43 Kalagi UBS 1,178.79 ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page 116 22/02/2021 Covid 19/2021/TV/43 Kalagi UBS 1,178.79 22/02/2021 Covid 19/2021/TV/44 Kanuma UBS 1,178.79 22/02/2021 Covid 19/2021/TV/45 Kinderdorf Bottrop Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/46 Kombo Kerewan UBS 1,178.79 22/02/2021 Covid 19/2021/TV/47 Kunkujang Kaitaya UBS 1,178.79 22/02/2021 Covid 19/2021/TV/48 Maladeh UBS 1,178.79 22/02/2021 Covid 19/2021/TV/49 Maayork UBS 1,178.79 22/02/2021 Covid 19/2021/TV/50 Mindaw UBS 1,178.79 22/02/2021 Covid 19/2021/TV/51 Ndemba E - Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/52 New Yundum UBS 1,178.79 22/02/2021 Covid 19/2021/TV/53 Old Yundum UBS 1,178.79 22/02/2021 Covid 19/2021/TV/54 Old Yundum Play to learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/55 Pailum BCS 1,178.79 22/02/2021 Covid 19/2021/TV/56 Pirang UBS 1,178.79 22/02/2021 Covid 19/2021/TV/57 Presentation BCS 1,178.79 22/02/2021 Covid 19/2021/TV/58 Sanchaba Sulay Jobe E- Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/59 Sangajor BCS 1,178.79 22/02/2021 Covid 19/2021/TV/60 Sibanor UBS 1,178.79 22/02/2021 Covid 19/2021/TV/61 Sibanor LBS 1,178.79 22/02/2021 Covid 19/2021/TV/62 Oifoe E- Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/63 Sinchu Baliya UBS 1,178.79 22/02/2021 Covid 19/2021/TV/64 Somita UBS 1,178.79 22/02/2021 Covid 19/2021/TV/65 St. Andrew's Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/66 St. Antony's BCS 1,178.79 22/02/2021 Covid 19/2021/TV/67 St. Edward's UBS 1,178.79 22/02/2021 Covid 19/2021/TV/68 St. John Bosco's BCS 1,178.79 22/02/2021 Covid 19/2021/TV/69 St. John Vianneys UBS 1,178.79 22/02/2021 Covid 19/2021/TV/70 St. Marthin's BCS 1,178.79 22/02/2021 Covid 19/2021/TV/71 St. Peter's UBS 1,178.79 22/02/2021 Covid 19/2021/TV/72 St. Vincent de Paul BCS 1,178.79 22/02/2021 Covid 19/2021/TV/73 Sutusinjang BCS 1,178.79 22/02/2021 Covid 19/2021/TV/74 Tujereng UBS 1,178.79 22/02/2021 Covid 19/2021/TV/75 Yundum Barracks UBS 1,178.79 Region 3 22/02/2021 Covid 19/2021/TV/76 Bambally BCS 1,178.79 22/02/2021 Covid 19/2021/TV/77 Barra - Essau UBS 1,178.79 22/02/2021 Covid 19/2021/TV/78 Njayen Sanjal UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/79 Njaba Kunda UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/80 Saaba UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/81 Ndungu Kebbeh UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/82 St. Mathew's BCS 1,178.79 22/02/2021 Covid 19/2021/TV/83 Fass Njaga Choi UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/84 Farafenni UBS 1,178.79 22/02/2021 Covid 19/2021/TV/85 Kerewan UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/86 St. Vincent de Paul BCS 1,178.79 22/02/2021 Covid 19/2021/TV/87 Anglican Mission Institue UBS 1,178.79 22/02/2021 Covid 19/2021/TV/88 Illiasa BCS 1,178.79 22/02/2021 Covid 19/2021/TV/89 St. John Baptist BCS 1,178.79 22/02/2021 Covid 19/2021/TV/90 Salikenni BCS 1,178.79 22/02/2021 Covid 19/2021/TV/91 Berending UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/92 Sinchu Njabo UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/93 Chissay Majaw Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/94 Samba Chargie Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/95 Kanuma Play to Learn Center 1,178.79 ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page | 17 22/02/2021 Covid 19/2021/TV/96 Alberda Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/97 Daffa Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/98 Kerewan E-Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/99 Essau Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/100 Fass E- Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/101 Kuntaya E-Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/102 Farafenni E-Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/103 Ngayen Sanjal E- Learning Center 1,178.79 Region 4 22/02/2021 Covid 19/2021/TV/104 Misera BCS 1,178.79 22/02/2021 Covid 19/2021/TV/105 Kwinella UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/106 Toniataba BCS 1,178.79 22/02/2021 Covid 19/2021/TV/107 Jappineh UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/108 Niorojataba UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/109 Keneba UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/110 Pakalinding UBS/BCS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/111 Tahir Ahmadiya UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/112 Soma UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/113 Bureng UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/114 Nema BCS 1,178.79 22/02/2021 Covid 19/2021/TV/115 Mandura BCS 1,178.79 22/02/2021 Covid 19/2021/TV/116 King Karantaba UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/117 Kaiaf UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/118 Wellingaraba BCS 1,178.79 22/02/2021 Covid 19/2021/TV/119 Buiba BCS 1,178.79 22/02/2021 Covid 19/2021/TV/120 Pakaliba E- Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/121 Kaiaf E - Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/122 Janneh Kunda BCS 1,178.79 22/02/2021 Covid 19/2021/TV/123 Jifarong BCS 1,178.79 22/02/2021 Covid 19/2021/TV/124 Sitahuma Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/125 Sare Sarjo Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/126 Bureng Play to Learn Center 1,178.79 Region 5 22/02/2021 Covid 19/2021/TV/127 Janjanbureh UBS 1,178.79 22/02/2021 Covid 19/2021/TV/128 Brikama ba UBS /SSS 1,178.79 22/02/2021 Covid 19/2021/TV/129 Ballanghar BCS 1,178.79 22/02/2021 Covid 19/2021/TV/130 Kaur UBS 1,178.79 22/02/2021 Covid 19/2021/TV/131 Kudang UBS 1,178.79 22/02/2021 Covid 19/2021/TV/132 Niamina UBS (Jareng) 1,178.79 22/02/2021 Covid 19/2021/TV/133 Kuntaur UBS 1,178.79 22/02/2021 Covid 19/2021/TV/134 Niani UBS 1,178.79 22/02/2021 Covid 19/2021/TV/135 Jarumeh Koto UBS 1,178.79 22/02/2021 Covid 19/2021/TV/136 Bansang UBS 1,178.79 22/02/2021 Covid 19/2021/TV/137 Bansag UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/138 Sololo BCS 1,178.79 22/02/2021 Covid 19/2021/TV/139 Panchang UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/140 Kanrantaba UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/141 Jessadi BCS 1,178.79 22/02/2021 Covid 19/2021/TV/142 Buduck BCS 1,178.79 22/02/2021 Covid 19/2021/TV/143 Njau BCS 1,178.79 22/02/2021 Covid 19/2021/TV/144 Dankunku UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/145 Mamud Fana BCS 1,178.79 22/02/2021 Covid 19/2021/TV/146 Chargell E- Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/147 Bansang E- Learning Center 1,178.79 ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page 118 22/02/2021 Covid 19/2021/TV/148 Sankuleh Kunda E-Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/149 Brikamaba E-Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/150 Kudang E - Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/151 Jareng E-Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/152 Kaur E- Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/153 Panchang E- Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/154 Jarumeh Koto E- Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/155 Jimballa E- Learning Center 1,178.79 22/02/2021 Covid 19/2021/TV/156 Dobo Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/157 Reneru Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/158 Sare Louba Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/159 Santanto Bubu Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/160 Dobong Kunda Play to Learn Center 1,178.79 Region 6 22/02/2021 Covid 19/2021/TV/161 Nasir Ahmadiyya Muslim UBS 1,178.79 22/02/2021 Covid 19/2021/TV/162 Sabi UBS 1,178.79 22/02/2021 Covid 19/2021/TV/163 St. George's UBS 1,178.79 22/02/2021 Covid 19/2021/TV/164 St. Joseph's BCS 1,178.79 22/02/2021 Covid 19/2021/TV/165 St Mulumba UBS 1,178.79 22/02/2021 Covid 19/2021/TV/166 Bakadagi UBS 1,178.79 22/02/2021 Covid 19/2021/TV/167 Demba Kunda UBS 1,178.79 22/02/2021 Covid 19/2021/TV/168 Fatoto UBS 1,178.79 22/02/2021 Covid 19/2021/TV/169 Garawol BCS 1,178.79 22/02/2021 Covid 19/2021/TV/170 Suduwol UBS 1,178.79 22/02/2021 Covid 19/2021/TV/171 Diabugu UBS 1,178.79 22/02/2021 Covid 19/2021/TV/172 Dampha Kunda UBS 1,178.79 22/02/2021 Covid 19/2021/TV/173 Kularr UBS 1,178.79 22/02/2021 Covid 19/2021/TV/174 Baja Kunda UBS 1,178.79 22/02/2021 Covid 19/2021/TV/175 Nyakol UBS 1,178.79 22/02/2021 Covid 19/2021/TV/176 Koba Kunda UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/177 Julangel BCS 1,178.79 22/02/2021 Covid 19/2021/TV/178 Sare Bojo BCS 1,178.79 22/02/2021 Covid 19/2021/TV/179 Numeyel UBS/SSS 1,178.79 22/02/2021 Covid 19/2021/TV/180 Mure Kunda BCS 1,178.79 22/02/2021 Covid 19/2021/TV/181 Chamoi Bunda BCS 1,178.79 22/02/2021 Covid 19/2021/TV/182 Misera BCS 1,178.79 22/02/2021 Covid 19/2021/TV/183 Sare Gubu BCS 1,178.79 22/02/2021 Covid 19/2021/TV/184 Demba Wandu BCS 1,178.79 22/02/2021 Covid 19/2021/TV/185 Niankui BCS 1,178.79 22/02/2021 Covid 19/2021/TV/186 Koba Kunda Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/187 Sotuma Sare Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/188 Sare N'Gal Play to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/189 Sare Demba Toro Palay to Learn Center 1,178.79 22/02/2021 Covid 19/2021/TV/190 Nyakoi Play to Learn to Center 1,178.79 Campama Store 22/02/2021 Covid 19/2021/TV/191 Saruja LBS R5 1,178.79 22/02/2021 Covid 19/2021/TV/192 Medina Sering Mass R3 1,178.79 22/02/2021 Covid 19/2021/TV/193 Koro Jula Kunda R6 1,178.79 22/02/2021 Covid 19/2021/TV/194 Boiram R5 1,178.79 22/02/2021 Covid 19/2021/TV/195 Mindaw UBS 1,178.79 22/02/2021 Covid 19/2021/TV/196 Campama Store 1,178.79 22/02/2021 Covid 19/2021/TV/197 Campama Store 1,178.79 22/02/2021 Covid 19/2021/TV/198 Campama Store 1,178.79 22/02/2021 Covid 19/2021/TV/199 Campama Store 1,178.79 ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page 119 22/02/2021 Covid 19/2021/TV/200 Campama Store 1,178.79 Cars 14/09/2021 GEP 44 TA 4x4 double cabin pick up vehicle 33,080.37 28/12/2021 GPE 45 TA Toyota Hiace Panel Van Bus 40,121.35 ANNUAL REPORT AND FINANCIAL STATEMENTS 2021 Page I 20