Office of the Auditor General
of Rwanda OA
w .00A, gOrw
STRENGTHENING SOCIAL
PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDA TED FINANCIAL
STATEMENTS
For the year endef30 June 2021
in pu Interes .
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
TABLE OF CONTENTS
I. INT R O D U C T IO N .... ..........................-..................... . ,.. ......................... ......... 2
2. STATEMENT OF MANAGEMENT RESPONSIBILITIES.............................................5
3. REPORT OF THE AUDITOR GENERAL ........................... .................................5
4. CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE
2 0 2 1 ...........8...................... ........................... ..................................................................8
DETA ILED A U D IT FINNDDINIG .................. . ......... ............................................. 39
5. REVIEW OF EXPEN DITURE .PN4...................................... .......................-...............40
6 REVIEW OF CASH AND BANK EQUlVALENTS.....................................................41
Office of the A uditor General of State Finances 1
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
1. INTRODUCTION
1.1. Project Key Information
Strengthening Social Protection Project (SSPP) is a social protection project implemented
under Ministry of Local Government (MINALOC), Local Administrative Entities
Development Agency (LODA) and Districts. The details of the project's information are
summarized below:
Project start date: The date of signing the funding agreement is 2P' December
2017
The pro ect effectiveness date is 21 March 2018
Project end date: The project completion date is 31 December 2021
Project Manager: The project is managed by:
-WIHOGORA Janvi&re: MINALOC - Ag. SPIU Coordinator
1NABIMANAJean de Dieu: LODA - Ag, SPIU Coordinator
Project Budget 1. IBRD/IDA Loan: JSD 80 million
2. Global Finance Facility (GEF) & Multi Donor Trust Fund
(MDTF) grants: USD 23 million
3. GoR counterpart Funds USD 6 million
Total cost of the project USD 109 Million (USD)
Implementing Budget Implementing Budget Agencies:
Agencies
- Ministry of Local Government (MINALOC)
- Local Administrative Entities Development Agency (LODA)
- Districts
Project Line Ministry Ministry of Local Government (MINALOC)
Project Development To improve the effectiveness of Rwanda's social protection
Objective system, notably the flagship Vision 2020 Umurenge Program
(VUP), for tarpeted vulnerable groups
Main projects a) Improving coverage, adequacy and effectiveness of the
components Vision 2020 Umurenge Program (VUP) cash transfers;
b) Enhancing access to human capital and economic inclusion
services; and
c) Strengthening delivery systems, policy and program
management.
Outputs of the a) Increasing the overall number of beneficiary households
projects (coverage), thereby increasing the number of households
receiving income protection;
b) Increasing the number of days worked for classic public
works (cPW), thereby effectively increasing the size of
transfers households receive;
Office of the Auditor General of State Finances 2
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
c) Expanding eligibility criteria for direct support (DS) to
include imore labor-constrained houscholds:
d) Introducing a new gender-and child-sensitive expanded
public works (ePW) to provide more accessiblejobs to
those households that are ineligible for DS but still labour
constrained duc to child caring responsibility; and
e) Increasing the frequency and timeliness of payments, which
will increase the reliability of income support,
1.2. Management team
The following is management team that held office during the period of 12 months ended 30
June 2021 and at the time of audit in October 2021:
Name Position
DUSENGIYUMVA Permanent Secretary - MINALOC from 4 November 2019 to
Samuel date
NYTNAWAGCAGTA Director General - LODA from 29 July 2019 to date
Claudine
SEHUKU E1ise Corporate Services Division Manager - LODA from 28 March
2014 to date
GATSINZI Justine Social Protection Division Manager - LODA from 15
December 2014 to date
UWITONZE Innocent SPIU Coordinator - MINALOC from 7 August 2018 to 18
November 2021
NABIMANA Jean de Ag. Coordinator for SSPP/LODA from 16 April 2021 to
Dieu date~~
UWICYEZA Esperance Social Protection Coordinator - SSPP from 1 October 2018 to
'up to 30 March 2021
KWIFASIA Wellars Directo of Finance - LODA oml 5 April 2017 to date
MUKANKUBITO Financial Management Spialahst -SSPP from 01 February
Bernadette 2014 to date
WIHOGORA Janviere Financial Management Specialist - SSPP from 13 August
2019 to 18 November 2021
Ag. SPIU Coordinator - MINALOC from 01 December 2021
to date
UGIR1WABO Isaac Nutrition Sensitive Direct Support (NSDS) Financial
Management Specialist from 01 Luly 2019 to date
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STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
1.3. Funding suinmary
Source of Comnmit- Amount Amount Undrawn Exchange Undraw
funds ment reccived as received as at balance as at rate balance as at
at 30 June 30 June 2021 30 June 2021 30,Jne 2021
2021
A C D=A-B E F=D*E
USD USD Frw USD Frw
Loan froin 8 66991,790 47 60 375,53,698i ,0953 -987 139F 12,840,922,603
i80,000,000 8960920.5
[rants. 1451,941.25 16,437,570,288 5,47610,17
Grans 5,48,0875 987.13)
GFF & 23,000,000 5 8896
M=T
oT 69633 307,683,548 56 987,139 5,587,534,280
GbR33967333 30768354 5,660,326.67
counterpart 896
Total 109,000,000 84,783,405.05 77,120,817,534 24,216,594.95 23,905,167,020
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STRENGTHENING SOCIAL PROTECTION PROJEC1 (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JINE 2011
2. STATEMENT OF MANAGEMENT RESPONSIILITIES
Article 66 of the Organic Law N' 12/2013/OL of 12/09/2013 on State Finances and Propcrty
requires public entities to submit annual Financial Statements to the ministry of Finance and
Economic planning with 2 months following the end of the fiscal year.
Article 19 of the Organic Law N' 12/2013 fuher stipulates that the Chief Budget Manager is
responsible for maintaining accounts and records of the public entity, preparing reports on
budget execulion, managing the financial resources for the public entity effectively, efficiently
and transparently, ensuring sound internal control systems in the public entity and safeguarding
the public property held by the public entity.
As Chief Budget Managers accept responsibitity for the financial statements, which have becon
prepared using appropriate accounting standards applicable to Public Entities as defined by
Article 99 of the Ministerial Order N*001/16/10/TC of 26/01/2016 relating to financial
regulations.
These financial statements have been extracted from the accounting records of Strengthening
Social Protection Project and the information provided is accurate and complete in all
material respects. The financial statements also form part of the consolidated financial
statements of the Government of Rwanda.
In my opinion, the financial statements give a true and fair view of the stae of the financial
afthirs of Streiigthening Social Protection Project- I further confirm that Strengthening
Social Protection Project maintained proper accounting records that may be relied upon in
the preparation of financial statements- I also confirm that adequate systems of internal control
were maintained and operated effectively during the financial year to safeguard the assets of
the project.
Nothing has come to the attention of Management to indicate that Strengthening Social
Protection Project will not continue operating as a going concern for the foreseeable future-
Signature: Digitally
NYINAWAGAGA Claudine signed by
Director General
Chief Budget Manager /LODA LODA(Direc
Date: Ltor General)
Digitally
signed by
Signature: _MINALOC
4 (1n)2
DUSENGIUMVA Samuel
Permanent Secretary
Chief Budget Manager/MINALOC
Date: I \ & &Ca
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STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
3. REPORT OF THE AUDITOR GENERAL
REPORT ON THE FINANCIAL STATEMENTS
- NYINAWAGAGA Claudine
Director General/LODA
- DUSENGIYUMVA Samuel
Permanent Secretary/MINALOC
3.1 Opinion
As required by Article 165 of the Constitution of the Republic of Rwanda of 2003 revised in
2015, and Articles 6 and 14 of Law No 79/2013 of 11/09/2013 determining the mission,
organization and functioning of the Office of the Auditor General of State Finances (OAG), I
have audited the financial statements of Strengthening Social Protection Project (SSPP) for the
year ended 30 June 2021. These financial statements comprise of the statement of financial
position as at 30 June 2021, the statement of financial performance, statement of cash flows,
statement of changes in net assets, and statement of comparison of budget and actual amounts
for the year then ended 30 June 2021, and a summary of significant accounting policies and
other explanatory notes. These financial statements are set out on pages 8 to 38.
In my opinion, the accompanying financial statements give a true and fair view of the financial
position of SSPP as at 30 June 2021, and of its financial performance and its cash flows for
the year then ended in accordance with the guidelines provided by Ministerial Order No
001/16/1O/TC of 26/01/2016 relating to financial regulations and Organic Law No 12/2013/OL
of 12/09/2013 on State Finances and Property.
3.2 Basis for Opinion
I conducted my audit in accordance with the International Standards of Supreme Audit
Institutions (ISSAls). My responsibilities under ISSAIs are described in section 3.4 of this
report.
I am independent of Strengthening Social Protection Project (SSPP) and have fulfilled my
ethical responsibilities in accordance with the ethical requirements that are relevant to liy audit
of financial statements of public entities as determined by the Code of ethics for International
Organisation of Supreme Audit Institutions (INTOSAI). I believe that the audit evidence I have
obtained is sufficient and appropriate to provide a basis for my opinion.
3.3 Responsibilities of management
According to Organic Law N' 12/2013/OIL of 12/09/2013 on State Finances and Property,
management of Strengthening Social Protection Project (SSPP) is responsible for keeping
accounting records and books of account, and preparation of financial statements in accordance
with the financial regulations prescribed by the Minister in Ministerial Order No 001/16/1 0/TC
of 26/01/2016 relating to financial regulations.
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AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
This responsibility includes the design, implementation and maintenance of internal control
relevant to the preparation and presentation of financial statements that are free from material
misstatement, whether due to fraud or error. In preparing the financial statements, management
is responsible for assessing the Strengthening Social Protection Project (SSPP)'s ability to
continue as a going concern, disclosing, as applicable, matters related to going concern and
using the going concern basis of accounting unless Government either intends to discontinue
operations of the Strengthening Social Protection Project (SSPP).
3.4 Auditor General's responsibilities for the audit of the financial statements
My objective when conducting an audit is to obtain reasonable assurance about whether the
financial statements as a whole are free from material misstatement, whether due to fraud or
error, and to issue an auditor's report that includes my opinion. Misstatements can arise from
fraud or error and arc considered material if individually or in aggregate, they could reasonably
be expected to influence economic decisions of users taken on the basis of these financial
statements.
An audit conducted in accordance with ISSAIs requires an auditor to exercise professional
judgment and maintain professional skepticism throughout the audit and involves:
* The identification and assessment of the risks of material misstatement of the financial
statements whether due to fraud or error; design and perform procedures responsive to those
risks and to obtain sufficient and appropriate audit evidence to provide a basis for the
auditor's opinion. The risk of not detecting a material misstatement resulting from fraud is
higher than for one resulting from error, as fraud may involve colLsion, forgery, intentional
omissions, misrepresentations, or the override of internal controls.
* Obtaining an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purposes of expressing
an opinion on the effectiveness of internal control.
* Evaluating the appropriateness of accounting policies used the reasonableness of
accounting estimates made by management.
* Concluding on the appropriateness of management's use of the going concern basis of
accounting and, based on the audit evidence obtained whether a material uncertainty exists
related to events or conditions that may cast significant doubt on the Strengthening Social
Protection Project (SSPP)'s ability to continue delivering on its funding objectives within
the project duration as well as evaluating the presentation of the financial statements.
* Evaluation of the overall presentation, structure and content of the financial statements,
including disclosures, and whether the financial statements represent the underlying
transactions and events in a m N WAIieved fair presentation.
KAMUHIRE Alexis
AUDITOR GENERAL
................. 2021
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STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
4. CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30
JUNE 2021
4.1. CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE FOR THE
YEAR ENDED 30 JUNE 2021
Deseription Note 12 months to 12 montlis to
30 June 2021 30 June 2020
Frw Frw
Revenues
Revenue from non-exchange
transactions
Transfers from central Treasury 2 35,000,000 0
Grants 3 11,404,289,102 1,568,299,220
Revenue from exchange
transactions
Other revenue 4 433,464,550 645,092,816
Borrowings
External borrowings 5 8,289,138,432 20,790,549,352
Total revenue (A) 20,161,892,084 23,003,941,388
Expenses
Compensation of employees 6 82,330,767
Goods and services 7 2,750,186,686 2,199,636,010
Social assistaice 8 28,634,507,383 24,883,422,416
Acquisition of fixed assets 9 33,803,885
Total expenses (13) 31,500,828,721 27,083,058,426
Deficit (C=A-B) (11,338,936,637) (4,079,117,038)
These financial statements should be read in conjunction with the accompanying notes
(including accounting policies) set out on pages 14 to 38.
Office of the Auditor General of State Finances 8
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
4.2. CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE
2021
Description Note Balance as at Balance as at
30 June 2021 30 June 2020
Frw Frw
ASSETSiFn
Current assets
Cash and cash equivalents 10 5,699,715,822 17,409,821,495
Advance payments 11 518,057,391 149,210,869
Total current assets 6,217,773,213 17,559,032,364
Total assets (A) 6,217,773 213 17 559,032,364
LIABIITIES
Current liabilitiesII
Accounts payable 12 222,700 (2,426,414)
Total liabilities 222,700 (2,426,414)
Net assets C A-B 6,217,550,513 17,556,605,950
Accumulated surplus from previous year 13 17,556,605,950 21,631,714,618
Prior year adjustments 14 (118,800) 4,008,370
Deficit of the period (11,338,936,637) (4, 079,1 17,038)
Total Net Assets 6,217,550,513 17,556,605,950
These financial statements should be read in conjunction with the accompanying notes
(incIuding accounting policies) set out on pages 14 to 38.
Office of the A uditor General of State Finances 9
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
4.3. CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED
30 JUNE 2021
Description Balance as at lalance as at
30 June 2021 30 June 2020
Fv Frw Fn
Casli flow from operating activities
Revenues
Revenue from non-exehange
transact .. s
Transfers from central Treasury 35,000,000 0
Grants 11,404,289,102 1,568,299,220
Revenue from exchange transactions
Otlher revenue 433,464,550 645,092,816
Expenses
Compensation of Employees (82,330,767) 0
Goods and Services (2,750,1 86,686) (2,199,636,010)
Social Assistance (28,634,507,383) (24,883,422,416)
Adjusted for:
Changes in receivables (368,846,522) (149,210,869)
Changes in payables (2,203,714) (5,727,890)
Prior year adjustnents (118,800) 4,008,370
Net cash flows from operating (19,965,440,220) (25,020,596,779)
activ2 (es I
Cash flows from Investing Activities
Acquisition of fixed assets (33,803,885) 0
Net cash flows from Investing (33803885) 0
Activities
Cash flow from Financing Activities
Procceds from borrowings 8,289,138,432 20,790,549,352
Net cash tlow from financing activities 8,289,138,432 20,790,549,352
Net increase/(decrease) in cash and (11,710,105,673) (4,230,047,427)
cash equivalents
Cash and cash equivalents at17,409,821,495 21,639,868,922
beginning of period
Cash and cash equivalents at end 5,99,715,822 17,409,821,495
period
These financial statements should be read in conjunction with the accoipanying notes
(including accounting policies) set out on pages 14 to 38.
Office of the Auditor General of State Finances 10
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
4.4. STATEMNT OF CHANGES IN NET ASSETS
Deseription Accumulated Adjustments Total
surpius/loss1
FrWj FnivFm
Ikklances as at 30(1I June 2019 21 63171468 0 21,631,714,618
Prior year adjustnents:
Cash and cash equivalent 0 4,008,370 4,008,370
Net (Deficit) for the financial year (4,079,1i7,038) 0 (4,079,117,038)
IBalance as at 30 June 2020 17,552,597,580 4.008.370 17,556,605,950
Prior year adjustments:
Payables and other liabilities 0 (118,800) (118,800)
Net (Deficit) for the financial year (11 338,936,637) <> 1
Balances as at 30' June 2021 6,213,660,943 3,889,570 6,217,550,513
These financial statements should be read in conjunction with the accompanying notes
(inoluding accounting policies) set out on pages 14 to 38,
Office of te A uditor General of State Finances 11
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
4.5. STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS FOR
THE YEAR ENDED 30 JUNE 2021
Description Budget Actual Variances C=A- Perfor
A BI 1 mance
(B/A)*1
00
Fi Frw Frw
RECEIPTS
Grants 11,995,643,182 1 ,404,289,102 591,354,080
92%
Transfers from other 35,000,000 35,000,000 0 100%
government entities ..1 .
Other revenue 433,464,550 -433,464,550 %
Total reecipts 12,030,643 182 11,872,753,652 157,889,530 95%
EXPENDITURE
Compensation of 107,961,606 82,330 767 25 630 839 76%
emnployces
Goods and services 3,266,916,098 2,750,186,686 516,729,412 84%
Social assistance 30,827 4 70 956 28, 634,507,383 2,192,963,573 93%
Total paynents 34,202,348,660 31,467,024,836 2,735,323,824 92%
Operating balance -22,171,705,478 i-19,594,271,184 -2,577,434,294
Transactions in non-
financial assets
Capital expenditure 572,499,999 33,803,885 538,696, 14 6%
Net borrowing -22,744,205,477 -19,628,075,069 -3,16,130,408
Financin g
Borrowings- Externa] 22,744,205,477 8,289,138,432 14,455,067,045 36%
Total net incurrence 22,7440,477 8,289,138,432 14,455,067,045
of liabilities
ExpLanation of significant variances:
Other revenue
The budget line is made of gains and losses on translation during the financial year being
implemented. Ii is not simple to plan for losses and gains as a result of exchange rate
translations.
Capital expenditure
The total budget for acquisition of ICT equipment to strengthen Civil Registration and Vital
Statistics CRVS at cell level was not consumed The supplier couldn't provide 790 lap) tops
(Lenovo) as planned. This is the reason why the Last Purchase Order/LP0 has been cancelled
Office of the Auditor General of State Finances 12
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
Proceedsfrom borrowings
During the year ended 30 June 2021, the plannedfunds to use were Frw 22,744.205,477 while
the finds requested and received from the World Bank (WB) were Frw 8, 289.139,432. The
reason is that SSPP had enoughfunds on the Designated Accounts as opening balance as cash
and cash equivalents as at Ist July 2020. The prior figures show the amount received from the
WB so as to execute activities in thefinancial year ended 30 JAme 2020 and oier activities of
the financial year ended 30 June 2021.
These financial statements should be read in conjunction with the accompanying notes
(including accounting policies) set out on pages 14 to 38.
The financial statements were approved by SSPP Project management and were signed on its
behalf by:
byMUKANKJODM
Prepared by! MUKANKUBITO Bernadette om'o2
Accouxitant/SPTU-MINALOC Signature Date
WHOeDRA
JARVIERF
-. 2011.1231
Reviewed by: WIHOGORA Janviere )4812 e
Ag. Pro ect Coordinator Signature Date
Approved by: NYINAWAGAGA Claudine signed by
Chief Budget Manager/LODA Signatut LODAect
or General)
-TYUMV signed by
Approved by: DUSENGIYUMVA Samuel MIN-O-(51
Chief Budget S±,mJase Date
Managcr/MINALOC
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STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
4.6. NOTES TO THE FINANCIAL STATEMENTS
1. Accounting policies
1.1. Significant accounting policies
Public entities maintain their books of account on a modified accrual basis of accounting as
prescribed in basis for preparation.
I... Statement of compliance
The financial statements have been prepared in accordance with the Organic Law No 12/2013
of 12/09/2013 on State Finances and Property and related legal framework.
The presentation and classification of items in the financial statements are consistent from one
period to the next and takes into consideration progressive improvements as contained in the
Government of Rwanda roadmap to migrate to accrual IPSAS.
1.1.2. Basis of preparation
The financial statements have been prepared on the basis of historical costs unless otherwise
stated. The statement of cash flows is prepared using the direct method.
In this context, modified accrual basis of accounting means that financial transactions and
events shall generally be recognized in the books of account when they occur and not only
when cash or its equivalent is received or paid, except in the following circumstances when
transactions will be treated on a cash basis;
(i) Inventories - these are assets:
Inventories include assets such as consumable stores and maintenance materials. These
will be treated on cash basis and recorded as expenditure during the year of acquisition
and treated as revenue in the year of disposal.
(ii) Non-exchange transactions: - These arise where an entity receives value from another
entity without giving approximately equal value in exchange. These include taxes, fines
and penalties, transfers, gifts and donations and shall be recognised when cash is received-
(iii) Non-current assets (tangible and intangible assets): - such as vehicles, furniture,
equipment, finance leases, Plant and tools and investment property will be treated on cash
basis and recorded as capital expenditure during the year of acquisition and revenue in
the year of disposal.
The financial statements are presented in Rwanda Francs (Frw), being the currency of legal
tender in Rwanda which is the functional and reporting currency of the Government of
Rwanda.
1.13. Reporting entity
The Financial Statements have been prepared by SSPP pursuant to Articles 19 and 66 of the
Organic Law on State Finances and Property No 12/2013 of 12/09/2013 that empowers the
Chief' Budget Manager to prepare the financial statements.
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STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
1.1.4. Reporting periods
The Government of Rwanda Fiscal Year runs from I' July to 30' June. These financial
statements cover the period from 1" July 2020 to 30' June 2021. The comparative figures
reflect the 12 months ended 30 June 2021.
1.15. Key assumptions and judgments
These financial statements, as a component of the Government consolidated financial
statements, reflect the Government's financial position as at 30"' June 2021, and the financial
results of operations and cash flows for the period/year ended on that date. Included in these
Financial statements are a number of judgements, estimations and assumptions.
The assumptions are based on information available at the time of the preparation of the
financial statements. It should therefore be noted that actual results may differ from the
assumptions stated and thus have a material impact on the financial statements.
1.1.6. Presentation currency
The functional currency of the Government of Rwanda is the Rwandan Franc. For reporting
purposes, the financial statements are translated into Rwandan Francs.
The rates used to translate foreign currency balances is the average rate applicable by National
Bank of Rwanda as at 30"' June 2021.
1.1.7. Areas of significant estimation
These financial statements do not have significant estimates so far, For the non-current asset
and inventory balances disclosures, the acquisition cost before depreciation has been used,
1.1.8. Adoption of new and revised standards
The government is in the process of transitioning to IPSAS through a phased approach that
involves a six-year implementation plan. The current year is year 3 of the transition process.
By the end of the six-year implementation period, the government plans to have fully
transitioned to IPSAS and adopted all relevant standards.
1.1.9. Recognition
1. Revenue recognition
a) Revenuefrom nion-exchange transactions
w Grants
The following applies to grants and transfers:
* Grants are recognized in the books of accounts when cash is received. In case of grant in
kind, such a grant is recorded upon receipt of the grant item and upon determination of the
value.
* Transfer from Treasury are recognized in the books of accounts when cash is received.
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STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
* Transfers received from Government entity for onward payment to a third party are not
treated as an inter-entity (revenue) rather; such transfers shall be recorded as transit fund
(liability) in the books of the receiving entity.
* Transfers from Treasury that are not related to current fiscal year budget are not treated as
cash transfers. Instead, such transfers shall be treated as inter-entity transfers,
b) Revenuefrom exchange transactions
* Other revenue
These are other revenue not classified in other classes ofrevenue. This related to gain of foreign
exchange. Revenue from exchange transactions shall be recognized on accrual basis.
c) Borrowings
The Ministry of Finance and Economic Planning is the principal borrowing agent lbr Central
Government. Public debt and associated interest is recognized on cash basis. Proceed from loan
borrowing is recognized as revenue during the year of receipt at cost and repayment as
expenditure in the year of repayment. Cash is considered as received when recipient entity
received a transfer advice fi-orn the partner rather than when cash is received in the bank account
of the receiving entity.
II. Expenditure
All expenditure is recognised on accrual basis however, the point of recognition may be
diflTrent according to their categories.
a) Goods and services
Goods and services consist of the value of goods and services received/ paid for.
b) Social assistance
Social benefits are current transfers receivable by households intended to provide for the needs
that arise from social risks-for example, sickness, unemployment, retirement, housing,
education, or family circumstances. These benefits are payable in cash or in kind to protect the
entire population or specific segments of it against certain social risks.
Social assistance is accounted for on cash basis and recognized in the books of accounts when
cash and cash equivalent is paid out. Cash is considered as paid when consideration for payment
such as EFT, Cheque, Payment Order are signed rather than when cash and cash equivalent are
debited from the bank statement.
c) Acquisition offixed assets
The expenditure on acquisition of property plant and equipment items is not capitalized. The
cost of acquisition and proceeds from disposal of these items are treated as expenditure and
income items respectively.
Office of the Auditor General of State Finances 16
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
Ill. Assets and liabilities
t) Cash and cash equivalents
Cash comprises cash at bank. Bank account balances are amounts held at the National Bank of
Rwanda at the end of the reporting period.
b) Inventories
Inventories are expensed in the period in which they are acquired by the Government and its
entities-
c) Receivables
These receivables are from prepayments.
d) Payables
These mainly relate to returned payments. These are recognized as liabilities for that specific
fiscal year-
IV. Other relevant information
a) Changes in accounting policies and estimates
When presentation or classification of items in the financial statements is amended or
accounting policies are changed voluntarily, comparative figures are restated to ensure
consistency with the current period unless it is impracticable to do so.
b) Foreign currency transactions
Transactions denominated in foreign currencies are initially translated to the Rwandan Franc
at the foreign exchange rate at the date of transaction-
The National Bank of Rwanda provides exchange rates for major foreign currencies on a daily
basis. These are presented for selling rate (rate the bank will sell foreign currency to its clients),
buying rate (rate the bank will buy foreign currency from its clients) and average rate (average
between the selling and buying rate)-
During the year, revenue items are translated using the selling rate (this equals the Buying rate
presented at BNR website) of the transaction day whereas the Expense items should be
translated using the buying rate (this equals the Selling rate presented at BNR website) of the
transaction day.
The associated exchange losses are recorded as other expenditure while exchange gains should
be recorded as other revenue. At the end of the year, book balances, Assets (such as bank and
cash and accounts receivables) and liability (such as accounts payables), denominated in
foreign currencies are converted into the Rwanda Franc at the average rate of exchange ruling
Office of the Auditor General of State Finances 17
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
on that closing date, as issued by the National Bank of Rwanda. The associated exchange
losses/gains are recorded as expenditure/incone in the books.
c) Comparativefigures
Adjustments have been made on the opening balances of the culTent financial period with
respect to adjustments made by individual entities relating to the comparative periods.
d) Subsequent events
There have been no events subsequent to the financial year-end with a significant impact on
the financial statements for the year ended 30 June 2021.
2. Transfers from central Treasury
ID account Description 12 months to 12 months to
30 June 2021 30 June 2020
139101 Treasury direct paynents 0
139102 Treasury direct cash transfers 35,000,000 0
Total 35,000,000 0
3. Grants
During the financial year ended 30 Jne 2021, SSPP received grants from developrnent pai-tners
as shown in the table below:
ID Name of Date Amount Exchang 12 months to 12 months to
acco Donor received in foreign e rate 30 June 2021 30 June 2020
unt currency
US6 Fr Frw
Internation
138
Organizati
ons
GFF 28/09/2020 950,295 956.2415 908,71 1,598 44,582.745
86
GFF&MDT 21/12/2020 893,984.2 961.71 859,749,609 133,748,228
F J6
GFF&MDT 23/12/2020 2,6811952 962.11 2,580,339,260 347,491,599
F 79
GFF&MDT 30/12/2020 4,529,967 962.75 4,361 209,838 1,042,476,648
F 39
GFF&MDT 31/12/2020 1509,989. 962.85 1,453,889,309
F 13
GFF 24/06/2021 1 1,269,705 976.91 1,240,389,488
Total 11,835,89 11,404,289,102 1,568,299,220
3.57
Office of the Ä uditor General of State Finances 18
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
4. Other revenue
During the year ended 30 June 2021, SSPP made other revenue in form of gain on foreign
exchange rate as detailed in the table below:
ID Description 12 months to 12 months to
Account 30 June 2021 30 June 2020
Frw Frw
1451 Gain on foreign exchange 433,464,550 645,092,816
Total 433,464,550 645,092,816
5. External borrowings
During the year ended 30 June 2021, SSPP received proceeds from borrowings from
International Development Association as shown in the table below:
Name of Date Amount in Exchange 12 months to 12 months to
Donor received foreign rate 30 June 2021 30 June 2020
currency
USD Frw Frw
162 Foreign
Loan (Loan
Received in
Cash)
IDA 30/12/2020 8,447,996.80 962.746409 8,133,278,582 10,3 10,022,085
IDA 26/06/2021 159,543,46 976.911 155,859,850 10,480,527,927
8,607,540.26 8,289,138,432 20,790,549,352
6. Compensation of employees
These comprise of the remuneration payable to employees in return for the work done. In
addition to wages and salaries, compensation. of employees includes social contributions
made by general Government Unit on behalf of its employees.
ID Description 12 months to 12 months to
Account 30,June 2021 30 June 2020
Frw Frw
2116 ProJect stal remuneration 82,330,767 0
Total 82,330,767 0
7. Goods and services
During the financial year ended 30 June 2021, SSPP incurred expenditure for use of goods and
services as detailed in the table below:
Office of Iie Auditor General of State Finances 19
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
ID Description 12 months to 12 months to
Account 30 June 2021 30 June 2020
Frw Frw
2211 Office supplies and consumables 105,400
2214 General services 33,452,000 177,126,404
2216 Bank charges and commissions and 98,348,732 0
other financial costs
21 P Iublic relations and awareness 104,587,807 0
2221 Professional and contraetual services 1,726,402,362_1 1 207535,989
2231 Transport and travel 437,520,411 188,940,971
2261 Training costs 349,769,974 626,032,646
Total 2,750,186,686 2,199,636,010
8. Social assistance
During the financial year ended 30 June 2021, SSPP through the Districts has made paynents
for social assistance as detailed in the table below:
Deseription 12 months to 12 months to
30 June 2021 30 June 2020
Frw Frw
Ngorna 459,509,235 725,911,673
Bugesera 1,608,217,012 1,034,006,966
Gatsibo 649,963,877 835,884,820
Kyonza 850,415,190 682,076,983
Kirehe 488,334,540 624,959,745
Nyagatare 581,078,611 683,764,945
Rwanagana 181,839,251 313,994,336
luye 1,052,911,929 680,878,473
Nyarnagabe 1,449,314,022 1,022,066,584
Gisagara 1,220,280,781 1,399,350,983
Muhanga 450,043,658 467,362,302
Kamnony 492.739,528 349,073,241
Nyanza 687,481,306 782,359,530
Nyaruguru 2,065,011,496 1,076,047,751
Rusizi 1,179,633,199 1 625,098,934
Nyabihu 1,015,023,901 489,756,200
Rubavu 1,259,369,430 1,166,334,000
Karongi 1,080,218,669 .1178,5,45
Ngororero 1,638,145,867 1,127,487,430
Nyamasheke. 2,164,037,721 2,326,253,390
Rutsiro 1,173,537,294 943,466,682
B3urera 1,245,654,509 662.002,487
Gicumbi 1,353,501,341 1,316,289,697
Musanze 438,361,401 650,252,183
Rulindo 436,469,014 556,473,660
Gakenke 1,180,146,726 913,946,591
Office of the A uditor General of State Finances 20
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
Deseription 12 months to 12 months to
30 .June 2021 30 June 2020
Frw Frw.
Ruhango 1,303,807,028 1,131,457,873
Nyarugenge 0 30,153,100
Kieukiro 0 57,169,950
Gasabo 0 178,150,224
City of Kigali - 929,460,847 952,888,233
Total 28,634,507,383 24,883,422,416
9. Acquisition of fixed assets
During the inancial year ended 30 June 2021, SSPP has made no payments for capital
expenditure as detailed in the table below:
ID Deseription 12 months to 12 months to
account 30 June 2021 30 June 2020
Frw Frw
231 Acquisition of fixed assets 33,803,885 0
Total 33,803,885 0
10. Cash and cash equivalents
As at 30 June 2021, SSPP had the following bank balanres in LODA, MINALOC and Distriets:
ID Bank Account Accou Amount in Exehange Balance as at Balance as at
Acco name number nt foreign rate 30 June 2021 30 June 2020
iunt curren currency
ey
Frw Frw
31 4 P 1006044 2,156,758.79 987.139896 2,129,022,648 327013541
01 Designate 144 IJSD
d account
31 Il SSPP 1000043 USD 3 5908 987.139896 3 446, 466 13,588,252,299
01 Designate 733
d accouiit
3113 Strengthe 1000044 Frw 33,148 987.139896 32,721654 34,986,482
01 ning 179
Social
Protection
9ioa 2,225,814.79 2,197,190,768 13,950,252,322
Distriets Bank
Accounts/Local Carreney
400 Ngoma 1044 Fw 160,957.53 987,.139896 158,887,600 89,605,488
454
Office of the Aiuditor General of State Finances 21
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
ID Bank Account Accou Amount in Exchange Balancens at Balance as at
Acco name nunber nt foreign rate 30 June 2021 30 June 2020
unt curren eurrency
i Cy
Frw Frw
4100 Bugesem 1000044 337,076.18 987.139896 332,741,341 207,606,046
535 F1
4200 Gatsibo 1000045 79,760.79 I 987119896 78,735,061 84,612,187
671
4300 ayonza 100004 2 16,39 1,9 987139896 2 13,609,068 102,237,808
1322 rw
4400 Kirehe 1000044 52,691.3 987.13986 52,014305 90,190,763
829 Frw
4500 Nyagatare 1000044 134,584.91 987 39896 132,854,137 3,806,509
276 Frw
4600 R wainaga 1000044 Frw i 11,170.57 9871398026 ,915 27,724,605
na 799
4700 Huye 1000044 Frw 16 002.07 987. 139896 15,796,279 63,504,086
241
4800 Nyarnaga 1000044 frw 157,084.57 987,139896 155,064,451 214,030,394
4900 100044 65,669.73 987 139896 64,825,210 06,423
Gisagara Frw
500o Mullanga 1000045 Fm 108,765.83 87 139896 107,367,088 1 4,304,715
108
5100 Kamony! 10000415 Frw 26,600.37 987.139896 26,25,289 78,008,423
225
5300 Nyarugur 22500¯4 Frw 82,677.67 987.139896 81,614,427 271,189,104
ui 926
5400 Rusizi 1000045 Frw 93,922.29 987.139896 92,714,444 67,067,891
639
5500 Nyabihu 1000045 Frw 171,741.56 987.139896 169,532,941 183,093,082
I 132
5600 Rubavu 1000045 Frw 31,681.84 987. 139896 3 1,274,409 38,094 ,152
.1 '9 I
5700 Karongi 11000045 Frw 213,680,74 987 139896 210,932,784 18,965,347
647 ,..
5800 Ngororero 1000044 Frw 193,420,88 987 139896 190,933,471 268,062,167
942
5900 Nyamashe 1000045 Frw 16,650,89 987 139896 16,436.758 253,936,761
j- :221 ... . .
6000 Rutsio 1000045 175,069.68 987.139896 172,818,262 116,035,682
124 Frw
6100 Burera 1000045 271,638.72 987. 139896 268,145,422 343,595,053
752 1rw
6200 Gicumbi 10.00044 256,279.41 987.139896 252,983,626 292,491 340
292 IFrw
6300 Musaize 1000044 Frw I 110,72 97 1 3 9896 109,400,493 26,104,895
788 I
6400 i Rulindo 1000045 103.531.98 987.139896 102,200,546 97 728 581
687 F
6500 Gakenke 1000044 546.33 987.139896 539,301 13,380,575
77i GFrw
OfficÉ øf th e A uditor Ge-neral of State Finances 22
STRENG THENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
ID Bank Account Accou Amount in Exchange Balance as at Balance as at
Acco name number it foreign rate 30 June 2021 30 June 2020
unt curren currency
Frw Frw
6600 Rubargo 0004 r 30,44.2 9 9896 129,260,252 84,549,155
3 14
7000 City of 1 000053 276'59309 987.I39896 273,036,075 152,544,834
Kigali 593 Frw
Subtotal 3,548,154.69 3,502,525,054 3,459,569,539
Tota,l 5,773,969.48 5569967157822 17,409,821,861
11. Advances payments
At the end of the financial year ended 30 June 2021, SSPP through LODA had accounts
receivable relating to advance paid to Imbuto Foundation as a consultant whose contract is at
Lumpsum-based:
ID account Deseription Balance as at Balance as at
30 June 2021 30 June 2020
Frw Frw
312101 + Accounits receivable - Imbuto 421,944,806 149,210,869
322101 Foundation
Districts:
Nyamagabe 6 642,125
Ruhango 10,783,340
Gisaara . . 59,449,170
Karn.gi ! 414,000
Nyabihu 13,5 13,200
Gicumbi 5,310,750
Total 518,057,391 149,210,869
12. Accounts payable
As at 30 June 2021, SSPP through LODA had payables as detailed in the table below:
ID Deseription Balance as at Balance as at
account i 30 nre 2021 30 June 2020
Frw Frw
4,121 Accounts payable -Third parties
Returned payments (See attached 222,700 2,426,414
list- NoLeI5.7)
Total 222,700 2,426,414
Office of the Aditor General of State Finances 23
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
13. Accumulated surplus from previous year
These include cash book reconciled bank balances and accounts payable balances existing at
the beginning of the year along with the closing balance of the prior year adjustments and the
accumulated balance as of the last year:
ID ..A ccumulated smplu/(Deficit)
account Description FY2019/2020 FY 2019/2020
June 2020 une June 2020
(Submitted for 2020 (After audit
Consolidation) (adjustni adjustment )
ents )
Frw Frw Frw Fn
511101 Éash and 17,409,821,495 17,409,821,495 21,639,868,922
cash
equivalents
511102 Accounts 149,210,869 149,210.869
receivable
511103 Accounts (2.426,414) 0 (2,426,414) (8,154.304)
payable
Total 17,556,605,950 | 17,556,605,950 21,631,714,618
14. Prior year adjustments
The following are the prior year adjustments to opening balances:
ID Deseription 12 months to 12 months to
Account 30 June 2021 30 June 2020
Frw jFrw
512101 Cash and cash equivalents (MINALOC) -0 3,268,870
Cash and cash equivalents (LODA) 0 739.500
512103 Payables and other liabilities (118,800)
Total (118,800) 4,008,370
Adjustients on cash and bank balanees
LODA: During the year ended 30 June 2020, there was reversal ofpaynent for manpower
used in SP-c PW Creation of'Kayumbu lDP Model in Kayumbu Sector (3 lum) amouing to
Frw 813,000 (in Kamonvi District),
There ivere also unrecorded paynent ir suppot to Child CHBCC Community -based
childcare project in Jabana Seetor amiuntng to Frw 73,500 (in Gasabo Ditrici)
Total = 813,000 - 73,500 = Frw 739,500
MINALOC: There wereversedpayments vouchersfor ihef inancialyear ended30 June 2019
which were uploaded tice in IFMJS and not cancelled in du time. Total: Frw 3,268,870
During the financial year ended 30 June 2021 payables analysis was done and /ound out there
was an error of posting 118,800 as payable when il was not. Thejournal voucher has been
reversed.
Office ofthe A uditor General of State Finances 24
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
15. Changes in accounts receivable and accounts payable
These comprise of changes in account receivables and accounts payables from previous year
to this year. Once the change in accounts receivable is positive, it represents the cash outflow
while the negative change in accounts receivables implies cash inflows. As far as accounts
payable are concerned, the positive change implies more cash inflows whereas the negative
trend of accounts payable implies the cash flowing outside the entity. Below is the movement
within accounts receivable and accounts payable.
Description Balance as Movement Balance as Movement
at 30 June during the at 30 June during the
2020 current year 2021 previous year
Frw Frw Frw Frw
Movement in accounts 149,210,869 368,846,522 518,057,391 149,210,869
receivable
Movement in accounts 2,426,414 2,203,714 222,700 2,426,414
p)ayable
16. Important disclosures
16.1. Undrawn loan and grant balances
The following are the balances of undrawn loans and grants that currently exist, as at 30 June
2021, the drawn amounts have been included as income during the current and previous
periods:
Source of Commitnient Amount Amount Undrawn Exchange Undrawn
funds received as received as at balance as at rate balance as at
at 30 June 30 June 2021 30 June 2021 30,June 2021
2021
A1 B C D'A-B E F=D*E
USD US) Frw USD Frw
Loan loin 66,991,790.47 60,375,563,698 987.139 I12840,922,603
IDA 13,008,2093 896
Giants I 17,451,941,25 16,437,570,288 5,476,710,137
987.139)
(I, & 23,000,000 5,548,058.75
896
GoR 339.673.33 307,683,548 987.139 5,587,534,280
6.000,000 : v5,660,326.67
counterPart 42896
Total 109,000,000 84,783,405.05 77,120,817,534 24_1659__ 23,905,167,020
16.2. SSPP SPIU MINALOC designated account reconciliation statement (Account
number: 1000044144)
Elements Amount in
disbursement
PART I
1. Cumulative advances up to end of last reporting period 2,439,391.16
Office of the A udifor General of'State Finances 25
STRENGT.HENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
Elements Amount in
disbursement
currencySD
2.World Bank's share of eumulative expenditures up to end of last 1,476,67199
reporting period
3.Advance recovered by World Bank
4.Outstanding advances to be adjusted (1-2-3) 962,719.17
PÄRT II
5. Opening advance balance at beginning of current reporting 962,719.7
period
6. Add: advances received during reporting period 1 ,4297248.46
7. Outstanding advances to be adjusted (5-6) 2,391,967.63
8, Less: World Bank's share of Expenditures for current reporting 235,208.84
quarter/period (paid from DA 1)
Breakdown by disbursement category
Category 5 (SSPP) 33,297.10
Category 6 (CRVS) 201,911.74
9. Adjustment: (exclude SC, Direct Payment, Reimbursenents)
10. (a) Closing advance balance at end of current reporting 2,156,758.79
quarter/period (DA 1)
10.(b) Closing advance balance at end of current reporting 0
quarter/period (Districts accounts)
Total available cash balance at the end of reporting period (10al-Ob) 2,156,758,79
PART 111
1l, Total forecasted amount to be paid by World Bank in next 6
months (exclude expected SC, Direct Payment, Reimbursement)
Category 5 365 269.22
Category 6 1,791,489.57
Sub total
12. Less: Closing advance balance at the end of the reporting period 2,156,758.79
(itein 10 above)
13. Fund requirements from World Bank for next 6 months (11-1 2)
Category 5
Category 6 -
16.3. SSPP SPIU LODA designated account reconciliation statement (Account
Number: 1000043733)
Elements Amount in
disbursement
(USD)
PART I
1. Cumulative advances up to end of last reporting period 80,575,092.65
2.World Bank's share of cumulative expenditures up to end of last 64,933,993.71
reporting period
Office of the A utditor General of State Finances 26
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
Elements Amount in
disbursement
(USD)
4.Advancec recovered by World Bank
5 Outstanding advances to be adjusted (1-2-3) 15,641,098.94
PART II
5. Opening advarice balance at beginning of current reportng period 15,641,098.94
6. Add: advances received during reporting period
7.Outstanding advances to be adjusted (5+6) 15,641,098-94
8. Less: World Bank's share of Expendi t.ures for current reporting 12,057,036.00
cluarter/period (paid from DA)
Breakdown by disbursement category
Category 1 2,838,312,65
Category 2 1,665,731.60
Category 3 6,115,237.35
Category 4 1,084,160.65
Category 7 353,593.74
9. Adjistment: (exclude SC, Direct Payrnent, Reim.bursements)
10. (a) Closing advance balance at end of current reporting 35,908.25
quarter/period (DA2)
1 0(b) Closing advance balance at end of current reporting quarter/period 3,548,154.69
(Districts accounts)
Total available cash balance at the end of reporting period (1 OatI Ob> 3,584,062,94
PART III
11. Total forecasted amount to be paid by World Bank in next 6 nonths
(exclude expected SC, Direct Payment, Reirnbursernent)
CAT1 6,540,961.50
CAT2 3,266,778.51
CAT3 5,025,414.98
CAT4 1,385,356.49
CAT7 2,471,866.16
Sub total 18,690,377.64
12. 1 ess:Total available cash balance at the end of reporting period 15,106,314.70
(1 0a--10b)
13. Fund requirements from World Bank for next 6 months (11-12)
Category 1 4,701,244.99
Category 2
Category 3 897,418.57
Category 4
Category 6
Category 7 -
Office of the A uiitor General of State Fiances 27
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―뒈―
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEME NTS FOR TTIE YEAR
ENDED 30 JUNE 2021
Explanatory notes to the variances-
L Financial support in e-PW-ECDICHBCC (27%)
The low pe fbrmance was due to COVID-19 restrictions measures, which stopped the
operationalizazion andfimetioning q1'HB-E(,.7Ds across different districts hence leading, to low
iililiz4ilion(?f,'Iiti7tl,v..Alfoi-8e
'If
ff,all goes Ivell.
fi. Conduct E nvironmental Impact Assessments (ESIAF) and Resettlement Policy
F,rameivork (RPrs), ARAPs, F.SMPs, CMS (6%)
No prqlects with mqjor impacts ivere proposed tinder P TVs that required EWA& and RAPs.
Resettlements and Policy Frameivork and F,5AIlFivere alreatty developed, Districts stcfff),Nth
lechnical supporifton? LODA stqfff developad F,,5A4Ps and ARAPs, Training qfLU slqfI'on
Citizen Trzonitoringsystem is to be conduct in respect with COVID-19 restriction measures,
Therelbrr., the rem aining balance will be reallocated to cP W cash tran# r to cover the gap in
FI'2021-2022,
iii. Asset Transfers (45%)
7'he delqv in para social ivorker establishment and operafionalization also dolayed the
implementation qf pi-odoctive asset. A houscholds being provided with productive assel inust
also be assigned with para social ivorker _/br proximity advisoij) services, Thus, the
Procurement process started a bit later and request oljimds was possible almost at the end o
the financialyear.
iv. Case workers (31
Due to COVID-19 restriction inea-wires, para social workerrecruitment and trainhq delayed
and it was the pre-requisile.1bi-fimd request and disbzirsement, Currently, 1he r(icridimew ivas
finalized in all concemed Districts and the remaining amount is being disburscd./br trainings,
health insurance, comintinication, and on cl ff ,renl ivorking materials like registers, papers,
pen...
v. Work i Pith stakeholders to develop BCC materials in accordan ce BCC Strategy (0 yo)
BCC inaterials were to be developed by the consultant. Cia-rently the consullant is on bourd
and the developinew of BCC materials ivere to be preceded by the communicationstrategy
which we are having today thefinal drqfi and hus started to develop BCC materials. This
arnount will be wilized.for dissemination.
vi. Skills development (53%)
Due to C011ID- 19 pandemic. training calendar i,vas distio-bed and 17-ainingprocess took inore
time than expected As qf'nom, trainingy are ongoing and disbursements are donefi)llowing
signed Alb Us.
Office of th e A uditor General of State F Mances 30
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
vii. Public conimunication (IEC and media) (13%)
Recruimnent of public commznunication and sensitization consultant look time duc lo
proceuremeni challenges. The Consuliani is now on board Ii is expected that funds ivill be
consumed before end of the project by December 202L.
viii. Training of LG staff on NSDS guidelines und TA (62%)
Th1e /ow budget execulion in lrining of LG slaffon the NSDS guidelines is associated with two
mean reasons. The first is persistence of the COVID-19 pandemic disease and associated
pyrevenltive measures restricting peoplye movement and meetings. LODA managed to provide
planned frainings using Virtual means. Secondly, LODA have adhered to the instruction i1-om
ilie Prime Minister's Office of 04/12/2020 guiding institutions to use available public buildings
lo host organized meeting and trainings,
ix. Monitoring of NSDS implementation und comunnity mobilisation, CIWS Trainings at
District level (48%)
The low budget execeion in Monitoring ofNSDS iiplementation and communily iobilization,
CV HS Trainings at District level is associated with tvo miain reasons. The/first is persistence
ofthe COVID-! 9 pandemic and associaledprevenlive measures restrieting people movemenl
and meelings. Ditricts namged to organize initedfield monitoring and local meetings with
fe'er people than was planned. Secondly, DistricIs have adhered to the instructions fion the
Primne Minister's Office of 04/12/2020 guiding intuitions to use available public buildings to
hosi organized meeting and frainings.
x. Monitoring, reporting and evaluation on NSDS (10%)
The 1iow budget execution in moninoring, reporting and evaluation of the Nutrition Sensitive
Direct Support (NSDS) is associated with persistence ofthe COVID-1 9 pandemic limiting the
central levelfion executingplanned field monitoring session due to lockdown and other social
movement restriciion. In addition, the NK consult ing Grup recruited for the operational
review o/the NSDS was lim/ted (with lockdown) to conduc field dala collection. The delay in
data collection led to the delays in report submission and consequently the services wtas not
jelly and timely delivered för payment process.
xi. Conduct training tc LG staff on MIS Module (52%)
The aclivity is primarily based on trainings and other fce-to-face suppori by central staff to
Local Governtnent sta/f on use and1 fill utilization of IvIS on the efjéctiveness of the
implementation on Social Protection safty-net activities. Since the start of COIVID-19
measures (March 2020), iraining-related activities were impleiented down wise; leading to
low perif ance.
Office of the Auditor General of State Fin ances 31
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
xii. Other Project operation Costs, MEIS use and follow up PW, DS and data input, Bank
charges etc. (54%)
Due to C(OVID-19 restrictions measures, running cost ofproject,or the imiplenentation ofthe
projects compone nts and categories was decreasingly consuned. There hope is to speed up the
consumption offinds once Covid-19 restricting measures are simiplified
xii. Acquire and manage ICT equipment (nd other needful operating costs (Counterpart)
5%
The central Treasury deposited only Frw 271,351,040Frw out ofFr 5,064,450,000 through
the separate counterpart account With relrence to World Bank hnplementation Support
Mission oflNovember 16-20, 2020 and other correspondences via emails, the GoR has furiher
explained that the remaining counterpart frnding has been earmarked to Districts' accounts
across the country to strengthen social protection activities at both district and sector levels.
Sofar. Waiver request on counte'partfinding requirements was approved by World Bank.
xiv. CR VS (40%)
The low pel:1ormIance on Civil Registration and Vital Statistics (CR VS) is a resui ofCOVID-
I 9 pandemic that has a(fected different planned activities (Training of Civil Registrar and Civil
RegiStration Officer at Sectors, Cells and health ficilities) and related delays in procurement
process (Procurement of E-consent, the strengthening of Inbrination Communication and
Technology at cell level),
xv. Strengthened M&E and Learning in the Social Protection (59%)
The low performance on Strengthened Monitoring and evaluation in the social protection is a
result of COVID-19 pandemic that has affected different planned activities (Dissemination of
the Social Protection Policy: training of Social Protection Actors in central and Local
Government up to cell level, National Dialogue on Social Protection, monitoring and the
implementation muki-sectoral planning in local government) and related delays in
procurement process (delayed finalisation of the integrated Social Protection Management
Infbrmnation System
Office of the Auditor General of State Finances 32
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乍
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON' CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
DETAILED AUDIT FINDINGS
.fice of the A udifor General of State Finances
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
5. REVIEW OF EXPENDITURE
5.1 Inconsistencies noted in recording project employees' costs
Observation
During the review of SSPP books of account for the year ended 30 June 2021, the audit noted
that some of employees' costs are recognized under goods and services while others are
recognised under compensation of employees. See details in the table below:
Account Description Amount
Frw
21 Employees' costs recorded under compensation of employees 82,330,767
22 Employees'costs recorded under goods and selvices 89 1,259,251
This gap is attributed to inadequate planning during budget preparation by SSPP management.
Risk
The balances of the affected ledger accounts were misstated and therefore users of SSPP
financial statements may be misled in their decisions.
Recommendation
Going forward, SSPP management should properly review its budget during planning exercise
to ensure expenditure are correctly allocated to appropriate budget lines.
Management comments
Since the start cfthe project, the project employees 'costs have been recorded under goods and
services via professional and contractual service bidget line (2221) ay per budget law /f1r
related fiscal year. The management ofthe project/bfr both sides will maintain the consistency
in recording employees cost mainly in planning process.
Office of the A uitor General of State Finances 40
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
6 REVIEW OF CASH AND BANK EQUIVALENTS
6.1 Differences between audited bank balances and corresponding opening balances as at
I1t July 2020
Observations
Consolidated statement of financial position of SSPP as at 30 June 2021 includes cash and cash
equivalent balance of Frw 3,502,974,224.
Review of SSPP cashbook revealed unexplained difference of Frw 6,662,500 between the
audited cashbook balances reported in SSPP consolidated financial statements for the year
ended 30 June 2020 and corresponding opening balance as at 01 July 2020. Refer to the table
belowfor details:
District Account Audited cash book balance Cash book balance as at 1 Unexplained
number as at 30 June 2020 July 2020 difference
Frw Fr- Frw
A B CA-B
Burera 1000045752 343,595,053 343,064,053 531,000
Musanze 1000044788 26,104,895 19,973,395 6,131,500
Total 26, 104,895 369,699,948 363,037,448 6,662,500
This anomaly is attributed to adjustments in the SSPP cash books nade by respective districts
but these adjustments are not considered in the report of SSPP
Risks
The completeness and accuracy of the reported cash and cash equivalent balance could not be
confirmed, Hence, SSPP consolidated financial statements have been understated, Further,
there is risk that the amount not reported have been misused.
Recommendations
SSPP management in collaboration with districts should set control mechanisms to ensure any
adjustments made in the district cash books is reflected in the consolidated financial statements
prepared at Project level. Where possible, necessary disclosure should be made.
Management comment
The difference of Frw 531,000 represents additional payments in cash book after the
submission of 5PP financial report fi June 2020 to LODA by Burera District. This
adjusinent was approved by the district management.
Date Description - Amount in
Frit
30/0612020 Pamet ofsuperwso of5'P cPW 8 Rehabiitadon of CYANIKA RYABITEYI 231,000
NYA GA HING,I GAS17A hi Cyanika ect or 15Am
30/0012020 Paiynent of supervisor of Sl' P lW B3 Rehabiliation qf C YINIKA RYA1BITEY 300,000
NYAGAIIINGA GAS//A in Oanikacor 15km
Office of the Auditor General of State Finances 41
STRENGTHENING SOCIAL PROTECTION PROJECT (SSPP)
AUDIT REPORT ON CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR
ENDED 30 JUNE 2021
Date Description Amtount in
. . ..... ...F rov
Total 53 1, 000
The difference of Frw 6,131,500 represents the deposit in transit reported in the bank
reconciliation by error by the system (IFAISi) It was a correction made on VUP Misanze
Sector. With the assistance ofMINECOFIN, the error iwas later corrected by the District and
the actual cash book balance became Frwv 19,973,395. This correction was made and approved
by the District management on 23 September 2020 as indicated on the bank reconciliation
report.
Office of the Auditor General of State Finances 42