OFFICIAL DOCUMENTS THE WORLD BANK I WORLD M OROUP April 29, 2020 H.E. U Soe Win Union Minister Ministry of Planning, Finance and Industry Building Number 26 Nay Pyi Taw, Myanmar Re: IDA Credit 6541-MM, GPE Grant Number B1692 EU Grant Number B1689 (Inclusive Access and Quality Education Project) Additional Instructions: Disbursement and Financial Information Letter ("DFIL") Excellency: I refer to the Financing Agreement between Republic of the Union of Myanmar (the "Recipient") and the International Development Association (the "Association"), and the Grant Agreement between the Recipient and the International Bank For Reconstruction and Development/International Development Association (the "Bank") acting as administrator of the Global Partnership for Education Trust Fund ("GPE") and of the Myanmar EU Single Donor Trust Fund ("EU-SDTF") dated , for the above referenced Project. The General Conditions, as defined in the Financing Agreement and the Standard Conditions as defined in the Grant Agreement provide that the Recipient may from time to time request withdrawals of Financing and Grant Amounts from the Financing Account and Grant Account in accordance with the Disbursement and Financial Information Letter, and such additional instructions as the Association and the Bank may specify from time to time by notice to the Recipient. The General Conditions and the Standard Conditions also provide that the Disbursement and Financial Information Letter may specify Project specific financial reporting requirements. This letter ("Disbursement and Financial Information Letter" or "DFIL"), as revised from time to time, constitutes such additional instructions. I. Disbursement Arrangements, Withdrawal of Financing and Grant funds and Reporting of uses of Financing and Grant Funds The Disbursement Guidelines for Investment Project Financing, dated February 2017, ("Disbursement Guidelines") are available in the Bank and the Association's public website at https: Mw. wm1qrdbrnk.0RV and its secure website "Client Connection" at litos:/cl intconnetion.worldbank.<>r. The Disbursement Guidelines are an integral part of the DFIL, and the manner in which the provisions in the Disbursement Guidelines apply to the Financing is specified below. ( THE WORLD BANK WORLI D w ANK GROUP (i) Disbursement Arrangements Provisions (Schedule 1). The table in Schedule 1 sets out the disbursement methods which may be used by the Recipient, and conditions, information on registration of authorized signatures, processing of withdrawal applications (including minimum value of applications and processing of advances), instructions on supporting documentation, and frequency of reporting on the Designated Account. (ii) Electronic Delivery. The Recipient will deliver Withdrawal Applications (with supporting documents) electronically through the Association's web-based portal (https://clientconnection.worldbank.orn) "Client Connection". This option may be effected if the officials designated in writing by the Recipient who are authorized to sign and deliver Applications have registered as users of "Client Connection". The designated officials may deliver Applications electronically by completing the Form 2380, which is accessible through "Client Connection". By signing the Authorized Signatory Letter, the Recipient confirms that it is authorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting documents to the Bank and the Association by electronic means. The Recipient may continue to exercise the option of preparing and delivering Applications in paper form. The Bank and the Association reserves the right and may, in its sole discretion, temporarily or permanently disallow the electronic delivery of Applications by the Recipient. By designating officials to use SIDC and by choosing to deliver the Applications electronically, the Recipient confirms through the authorized signatory letter its agreement to: (a) abide by the Terms and Conditions of Use of Secure Identification Credentials in connection with Use of Electronic Means to Process Applications and Supporting Documentation, available in the Bank and the Association's public website at https://worldbank.org and "Client Connection"; and (b) to cause such official to abide by those terms and conditions. II. Financial Reports and Audits (i) Financial Reports. The Recipient must prepare and furnish to the Bank and the Association not later than sixty (60) days after the end of each semester, interim unaudited financial reports ("IFR") for the Project covering the semester. (ii) Audits. Each audit of the Financial Statements must cover the period of one fiscal year of the Recipient, commencing with the fiscal year in which the first withdrawal was made. The audited Financial Statements for each such period must be furnished to the Bank not later than nine (9) months after the end of such period. III. Other Information For additional information on disbursement arrangements, please refer to the Financing Handbook available on the Bank and the Association's website (http://www.worldbank.org/) and "Client Connection". The Bank and the Association recommends that you register as a user of "Client Connection". From this website you will be able to prepare and deliver Applications, monitor the near real-time status of the Financing, and retrieve related policy, financial, and procurement information. For more information about the website and registration arrangements, please contact the Bank and the Association by email at THE WORLD BANK If you have any queries in relation to the above, please contact Thao Thi Do, Finance Officer at tdouPwortdbank.org , with copy to Daisy Zita, Finance Analyst at dzita @worldbank.urg using the above reference. Yours sincerely, Mariam J. Sherman Country Director Myanmar, Cambodia and Lao PDR The World Bank East Asia and Pacific Region Attachments 1. Form of Statement of Expenditure 2. Form of Interim Unaudited Financial Report (IFR) 3. Form of Summary of DLI claims and Statement of DLI value achievement 4. Designated Account Reconciliation Statement 5. Disbursement Schedule 6. Disbursement percentage for EEP 7. Form of Authorized Signatory Letter 8. Certification of inclusiveness Cc with copies: Ministry of Planning, Finance and Industry - H.E. U Maung Maung Win, Deputy Minister, Ministry of Planning, Finance and Industry - Daw Si Si Pyone, Director General, Treasury Department, Ministry of Planning, Finance and Industry (sisipyone@gmail.com. Tel: 95-0- 450455237 Ministry of Education - H.E. Dr. Myo Thein Gyi, Union Minister, Ministry of Education (profmyotheingyi@gmail.com) Schedule 1: Disbursement Provisions __________________ Ba5ic Infcrniatlqon _____________ Country Republic of the Union of Closing Date Section II.B.3 of Schedule 2 to IDA xxx Mvanmar the Financing Agreement. Financing TF B1689 Recipient/Beneficiary Ministry of Planning, Section III.B.3 of Schedule 2 to Number TF Bl692 Finance and Industrv the Grant Agreement Name of the Project Inclusive Access and Disbursement Deadline Date Four ionths alter the closing [itiW Is di uion P .i b h n Jawe Distersentent l1ste,s.snd Supprting Docunmentati Disbursement Methods Methods Supporting Documentation Section 2 ( _ _Subsections 4.3 and 4.4 e*) Direct Payment Yes Copy of Records for Part 4 of the Project Reimbursement Yes * Statement of Expenditure (SOE) in the format provided in attachment I of the DFlL for Part 4 of the Project * For EEP (Part 1, 2, 3 of the Project) o Results achievement notification letter signed by CD and o Interim unaudited Financial Report in the format provided in attachment 2 o Statement of Summary of Claim of DLI in the format provided in attachment 3 Advance (Designated Yes * Statement of Expenditure (SOE) in the format provided in Attachment I of the DFIL for Account) Part 4 of the Project * Designated Account Reconciliation Statement with Bank Statement for Part 4 of the Pro'ect (attachme-*Nt4 Special Coutiaitnteniy Yes Co1 of Letter of Credit for part 4 of tho ProicCi Dcsignowcd Account (Sectuis 5and 6 Pooled Account with EU TF and GPE TF TyeDA 1: lo in~pl isc (GI and ~ . Iln Vaial Financial Institution - Myanma Economic dank (MEB) C USD Name Currency Frequency ofReporting Amount DA- sx months cash forecast provide in I report Subsection 6.3 ()Semi-.innual or once a ar Amoun Minimuma Vaueof uAppliation ssusesctton 3.5) The minimum vAue w16s,sicl n lut 1tciIca Irccl l)incc i Panuau id Stecil Comitment is 1! 1) 1 tti}.OUC c tutuIll. kAiithoiiriz cd Sig ilt ie~ al i-k, ,.. , 2 . '.%,r rN aoc~L~'rp ir ' ti.~o 0iia. t I7thdrvaail nd'D tcumetatioin I1pplicwai .... r:. 13 a 3. Authorized Signatures Letter 11itdlanal and Documentation Applications: The World Bank The World Bank -evel 21. Sole Sqatrc, 22 1. 2( iloo. H ote Cobl Place Sule Pagoda Road, 5i' Avenue corner 25"1 Street Kyauktada Township Bonifacio Global Taguig Philippines Yangon 11182, Myanmar Attention: Loan Department Addkitiontal lIfrt_ion a) The value ofeach DLI is set out in Schedile 4 of the Financing Agreement b) Disbursement Schedule (following the school year calendar starts from April I to March 31) (attachment 5) c) The disbursement for the DLfs may be made semi-annually on reimbursement basis to the Government bank account in the MEB d) The DLIs are not time-bound and can be rolled over from one to another year The allocation amount in each year is indicative and for reference purpose only e) The Recipient will use the exchange rate of difference currency that has specified in the PAD consistently during the project life. This is the exchange rate at negotiation (USD l= SDR 0,72315; USD 1= MMK 1,476) f) DLIs achieved and verified amount(s) at least equals to or exceeds the EEP paid. In case there are DLI achieved and verified whose allocated amounts as per legal agreement are in excess of EEP paid to date, only the lesser of both (allocated amounts and EEP incurred amounts) will be disbursed and documented against respective DLIs met, the difference will be carried forward to future periods when further expenditures are incurred to cover for such difference g) The cost sharing among financiers for individual DLI will be submitted using the attachment 6 h) Eligible Expenditures: In each application for withdrawal, the Recipient will attach a certification of inclusiveness using the template as in the ilachmeni 8 ** Sections ind.shs trans relate to the "Disbursement Guidelines for Investment Project Financing, dated February 2017" Attachroent 1 - - - - �- - - - • - - - - - --------•---�--- -. - ---- -- - �- - - --- --- - -- - � STAiEMEM � E7ФENDПVRES (Ио Reoords Requtred for SubnYsabn( ЛUгИкцУап 1 wаьКгедг/Огам ■ Utagoryй Раве R РыУУf.1£NTS� MhO�E {YRIARNG ТНЕ RFPOR7ING PER10D ЧЕОМ .,.... � .. ТО . 1Рьс[Ыlовмlгь�свдсп,7lи ��lrлцrбecrti � ildдгliцtf .�...�' ецокдае 1Ьвгдгl� редод fpleare пдг� Yes Ио пьсгдиnwiгцеарепдltиеаiыэыеггеги ...еддпгп�..� � �с„�пе�lаьrо/theveda/Р� (Р[ввгt131 г"-, _гю� ltitfvl4tewlцeaperьdllvecarefmaNaftecaompktedбdwetlкdodг�dateaftlи!aaAft/pant Уе5 Лb ,г..ач.ют . лплтг�тsгем,iиптгмnелпгг-г©1с,+„.х, :. ._1 11 � 1bm RкeRs ', Dиvвlпвирвг дпювпЬ rs�.#;гrвгвдуг ��ю�к ь�ал+ -, ...�мг ил. an °� гв[УаQиювлг vвАбсвiвп могквiвwА .. � .. ' ��.п г оА штv т[ ..... iopas �� [ип�� гпп ию/sоы гиsо/[ид r54f�*"Е -l :I Ci'� . :: i.- _... � - _,__. , f ,.п,..... -г,е, ._`_- - _ - -....,.. . _ -_ - . -�. -_ �- _ . , . _ :..! - , - -� -�. �- � t �-г -,<. . .., �..�"" ,- _.... ....- ,. _.-. .- -� �"� ' - �� _-г `41и1Уlд\гМвд ...Т, .� . . - .- ]OOQ4m00[ _ - � Cl1 ц ��_ I ,., I FJiv+гhrvвd а61б � 4Wб 14fi 2 300.00D00 2ДООООQ00� 700,OOODO е1 f�-. I , soaooooooiiF�i .гп�..-� Тя. .- -- о 1lооооооо - - - - JI._ -Э7.40640одо r 37 титот { , ... .171.Таиlатоипд� , ,1 ,,.с,г, ,�,нс�,'�,01 2S1m.m¢т ! � � --�---_ ., .. ... ..__ .__fff .n1.1�I 'п.!4чг1К1 ..-.. - - --.' --_-_. .......... ... _ �д, ..� I 1 -ив t ncv• КDR 1ВОЯ.5Э(lOf1 � fLfft t. "д1S7га�д, `uSD9.90D.4D6Ф ..... ... _ ......_ _1.r-i е , -, -„ - � . --- .. С- _ }I мюс _., . г� i..�� �г,�, „ .г ч,[аь c.ri,i . �,:н..._�, 1 гиs.гп а� го �. f��х* -1 ' .,..�_ _ ногп '.,, -. - _ - - - ... (") UиNrвнthonqeroпгnmlumn7lonдцtoconwrtJromOllvdurcuпrnryrocommltmвntcvrгnry Тпг Re['pimr поу rюйг mon лг ггц U5D ог ММК грйvдмг лrпоипг Jw 5дг аМ EUR о{рiгопопт ол гпв фргддоп vdw tlaus (���) �п sR Иг д.*о�гагхрпд'аиги п[vгге И 1кд шгппгу w!a лг гопvвгоА го U50 ffa GPE Nae) 50R(fbr IOA гМгв) ллд FUR1JorEUrnarr) isиq [М вхсюпрг гтг �п ол/шпп ]!, ц, 1Э 5�пгд. � .... напиоlvпRсгопвпог D' Attachment 4 COMBINED DESIGNATED ACCOUNT RECONCILIATION STATEMENT TF Nos. xxxx - Account No. Bank's name TF xxxx TFxxxx 1. Cumulative advances to end of current reporting period $0.00 $0.00 2. Less: Cumulative documented to end of last reporting $0.00 $0.00 3. Present outstanding amount advanced to Designated Account $0.00 $0.00 4. a. Balance of Deslgna ed Account per attached Bank statement Date $0.00 Breakdown by Financier &z L l $0.00 $0.00 5. + Total amount claimed in this application (TFXXX or XXX..... $0.00 $0.00 6. + Amounts not yet credited to account at date of bank statement from past applications $0.00 $0.00 $0.00 $0.00 1E1 V 3r 7. - Interest earned ($0.00) ($0.00) 8. + Total amount withdrawn and not yet claimed $0.00 $0.00 9. Total Advance accounted for (#s 4 through 8) $0.00 $0.00 10. Difference to be explained $0.00 $0.00 11. Explanation of any difference between the totals appearing on lines 3 anc lAnkzr Ns. Total Advanced Accounted For $0.00 $0.00 12. Unclaimed amount without explanation 13. f-h evt -qP -Sff Attachment 5 Disbursement Schedule (School Year starting from Apri1 1 each year) .. i.-, �-.' . 441 едiевепыt FR r�oгtiio Ье uads БОрпвtед nirbvaanмt гWnмСфкижд яуРпгппАдоаиггвлl�iот WAO M1Atqp , Е1' SятгхSег ц двGвtl+rе�д[ег7Нв KhFlтгмi[аг бд5вП1в16ег Mt1leSвiclrм DUd�rmlrмtAQfюГS Aпro�вltinUBD h6ы11w2 �тяvггlгцFггiад u�.�-��i;i� 1��.г:� an6IFN.reulrwsom�it#М IМП91апч1 maгьlh�.дfYkrlhetoбereooьerad � , byUie6®пИj i Яд1Пйп911А�[!� �.{F�� ....1.. 5Y2o11 а/ц20L4 5г�.:�!:][�7 ....- 12Г30Г2о14� 1В2 .. - '.,.а:г., � ��-� 2о2о 5emester2 1й:1i+0=�`� Э/Эь/2о2о �:]�_�:_. 1В2 _ �2�-г__ 3 ' SУ2о20- 5emesteel 4/1/2о20 9/3о/2о2о. 121ЗоГ2о20 182��� 1/6I2021� 25000_ooD а хои sг ter z 1о/112oz0 э/Э1/zozl 6 чпо2 1а1 �' 71ь/zOZ1 _ �.:t; г-Еfi 5 5У2о2У- 5епкstегl... 4/1/2о2] 9130/2ох1 i2/Эо/2о21, 182 ._ � 1/6/2022 , ;Г� i_�',п �,i � � .....�..� _ � � ;.__.� j'1:,; 7 5У 2о22- Semцter 1 14/1/2о22 � 9/Зо/2о22 1213о/2о22 _.. �1 7/6/2022 г0 9 2о2Э 5епкsЕег2 1oh/202х $!3I/2о23 6/29/2о23 191 7(6/202Э_I 1д.000.000 �.�_... '-__ f .._.- __ I�� �� � sг,�:млэ.�ъиу ы� Attachment 6 Disbursement percentages for EEP Part 1-3 FINANCIERS DI-Is MY 2019-2020 2020-2021 2021-2022 2022-2023 GPE MIS 23, 24,25 0% 40% 22% 100% IDA MIS 23, 24,26 05/0 60% 73% 0% Disbursement percentage for EEP all DI-Is Pt. 1-3 (category 2,3 of FA/GA), DUs 2019-2020 2020-2021 2021-2022 2022-2023 1.1 (DLI 1,2,3,4) 2" 24% 57% 1.2 (DLI 5,6,7,S) 24 '3 24% IGO% GPE 2.1 (DLI 9,10,11,12) 1 U C /a 100% 100% 2.2 (DU 13,14) 0% 23% 0% 100% 3.1 (DLI 15,16,17,18) 14% 14% 14% 18% 3.2 (DLI 19,20,21,22) 24% 24% 24% 100% DI-Is. 2019-2020 2020-2021 2021-2022 2022-2023 1.1 (DU 1,2,3,4) 76% 76% 76% 43% 1.2 (DLI 5,6,7,B) 7WXi 76% 76% 0% IDA 2.1 (DLI 9,10,11,12) CV% W1. 0% (Y% 2.2 (DLI 13,14) 0% 77% 0% CY% 3.1 (DU 15,16,17,18) 46% 46% 46% 58% 3.2 (DLI 19,20,21,22) 76% 76% 76% 0% EU DI-Is 2019-2020 2020-2021 2021-2022 12022-2023 13.1 (DLI 15,16,17,18)1 40%1 40% Attachment 7 Form of Authorized Signatory Letter [Letterhead] Ministry of Planning, Finance and Industry [Street address] [City] [Country] [DATE] The World Bank Level 21, Sule Square, 221, Sule Pagoda Road, Kyauktada Township Yangon 11182, Myanmar Attention: Mr. Gevorg Sargsyan, Acting Countnj Director Re: IDA Credit: -MM EU TF xxx GPE TF xxx (Inclusive Access and Quality Education Project) I refer to the Financing Agreement between the Republic of the Union of Myanmar (the "Recipient") and the International Development Association (the "Association") and the Grant Agreement between the Recipient and the International Bank For Reconstruction and Development/International Development Association (the "Bank") acting as administrator of the Global Partnership for Education Trust Fund ("GPE") and of the Myanmar EU Single Donor Trust Fund ("EU- SDTF"), providing the above-referenced Financing and Grant. For the purposes of Section 2.03 of the General Conditions and of Section 3.04 (b) of the Standard Conditions as defined in the Agreements, any '[one] of the persons whose authenticated specimen signatures appear below is authorized on behalf of the Recipient to sign applications for withdrawal [and applications for a special commitment] under this Financing. For the purpose of delivering Applications to the World Bank, 2[each] of the persons whose authenticated specimen signatures appears below is authorized on behalf of the Recipient, 1 Instruction to the Recipient: Stipulate if more than one person needs to sign Applications, and how many or which positions, and if any thresholds apply. Please delete this footnote in final letter that is sent to the World Bank 2 Instruction to the Recipient: Stipulate if more than one person needs to jointly sign Applications, if so, please indIic t11C actual number. Please delete this footnote in final letter that is sent to the World Bank. acting 3[individually] 4[jointly], to deliver Applications, and evidence in support thereof on the terms and conditions specified by the World Bank. 5[This confirms that the Recipient is authorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting documents to the World Bank by electronic means. In full recognition that the World Bank shall rely upon such representations and warranties, including without limitation, the representations and warranties contained in the Terms and Conditions of Use of Secure Identification Credentials in connection with Use of Electronic Means to Process Applications and Supporting Documentation ("Terms and Conditions of Use of SIDC"), the Recipient represents and warrants to the World Bank that it will cause such persons to abide by those terms and conditions.] This Authorization replaces and supersedes any Authorization currently in the World Bank records with respect to this Agreement. [Name], [position] Specimen Signature: [Name], [position] Specimen Signature: [Name], [position] Specimen Signature: Yours truly, / signed / [Position] Instruction to the Recipient: Use this bracket if any one of the authorized persons may sign; if this is not applicable, please delete. Please delete this footnote in final letter that is sent to the World Bank. 4 Instruction to the Recipient: Use this bracket only if several individuals must jointly sign each Application; if this is not applicable, please delete. Please delete this footnote in final letter that is sent to the World Bank. 5 Instruction to the Recipient: Add this paragraph if the Recipient wishes to authorize the listed persons to accept Secure Identification Credentials and to deliver Applications by electronic means; if this is not applicable, please delete the paragraph. Please delete this footnote in final letter that is sent to the World Bank. Affachment 8 Certification of Inclusiveness I certify that the expenditures covered by this application are eligible for financing out of the proceeds of the credit and grants in accordance with the terms and conditions in the Financing Agreement and Grant Agreement and the followings: (i) non-discriminatory practices by eligible providers (regardless of citizenship status, gender, ethnicity, religion, language, and disability) in the context of enrollment and attendance as well as for in-school and in-classroom practices and (ii) inclusive consultation at community level by eligible providers Date Signed by Project Coordinator