DT Associates Maternal and Child Nutrition And Health Results Project (MCNHRP-GAMBIA) PROJECT ID: P143650&Pl54007 Grant No:H923 O/TF 16640& IDA56230-C/IDA D0500-G [Ministry of Health and Social Welfare and National Nutrition Agency (NaNa)] Annual report and financial statements for the year ended 31 December 2015 Contents 1. General Information ............................................................ .....................3 2. Project National steering committee report ......................................................4 2.1 Project background Information ................................................... .4 Project objectives and component description ................................................ 5 3. Statement of responsibility ..................................................................8 4. Audit scope and objectives ..................................................................9 4.1 Financial audit...... ...... .............................................9 4.2 Audit of Statement of Expenditure (SoE) .................... .... .. ..........10 4.3 Audit of Special Account .....................................................10 5. Report of the independent auditors ...........................................................11 6. Statement of sources and uses of funds by component .........................................13 6.1 Statem ent of sources and uses of funds by category..................................................................................................... 14 7. Statem ent of financial position......................................................................................................................................................15 8. Notes (form ing part of the financial statem ents).........................................................................................................................16 9. Statem ent of Expenditure (So E) ....................................................................................................................................................17 9.1 Report of the independent auditors ......................................................................................................................... 17 9.2 Statem ent of Expenditure - Special Account IDA ...........................................................................................18 9.3 Statem ent of Expenditure - Special Account HRITF ...........................................................................................18 9.4 Statement of Expenditure - Direct Disbursement .......... ....................................................19 9.5 Disbursement Reconciliation of Funds received .......... .................................................. 19 10. Special Account .........................................................................20 10.1 Report of independent auditors ......................... ........................................................20 10.2 Special account statement with The Central Bank of The Gambia - Designated Account A...........21 10.3 Special account statement with The Central Bank of The Gambia - Designated Account B...........21 11. Supplementary information .................................................................22 12. Fixed Asset purchase w ith project funds......................................................................................................................................23 Annual Report and Financial Statements 2015 Page 2 1. General Information Members of the Project Steering Permanent Secretary, Office of The Vice President-Chairperson Committee Permanent Secretary Ministry of Health & Social Welfare Executive Director/Project Coordinator, MCNHRP Director, Department of Community Development Permanent Secretary, Ministry of Finance Economic Affairs Chairperson of NaNa Board of Directors Director of Health Services,MoHSW Director, Directorate of Planning and Information ,MoHSVV Financial Management Specialist, MCNHRP Regional Director of Health Services, Central River Region Representative, Gambia Family Planning Association Head of School of Public Health, University of The Gambia Project Manager Project Management Unit, MoHSW Programme Manager, National Nutrition Agency (Project Secretary Facilitators) Auditors DT Associates - The Gambia Tax, Audit, Advisory 1 Paradise Beach Place Bertil Harding Highway Bankers Central Bank of The Gambia 1-2 Ecowas Avenue Banjul, The Gambia Trust bank Limited 3-4 ECOWAS Avenue Banjul, The Gambia Donor International Development Association (IDA) 1818 H Street, N.W. Washington, D.C. 20433 United states of America Registered office National Nutrition Agency (NaNA) Bertil Harding Highway Mile 7 Bakau Banjul, The Gambia Annual Report and Financial Statements 2015 Page 3 2. Project National steering committee report 2.1 Project background information The Government of The Gambia secured a Grant amounting to Eight Million, Six Hundred and Eighty Thousand US Dollars (US$8,680,000.00) from the World Bank to implement a Maternal and Child Nutrition and Health Results Project using the Results Based Financing for Health approach. The Project is being jointly implemented by the Ministry of Health and Social Welfare and the National Nutrition Agency and aims at improving the utilization of a minimum package of health and nutrition services. The Maternal and Child Nutrition and Health Results Project became effective on the 20th May 2014 and the expected closing date is 31st July 2019. The Grant was signed on the 9th April 2014. An additional finance of Five million US Dollars (US$5,000,000) was granted by the World Bank, of which US$2.525 million is a Grant and US$2.475 a Credit. The additional Financing Agreement was signed on the 4th of June 2015. Summary of Project cost estimates by category Components USD $ Million Component 1: Community Mobilization for Social and Behavioural Change 4.15 Component 2: Delivery of Selected Primary Health Care Services 5.83 Component 3: Capacity Building for Service Delivery & Results-Based Management 3.20 Component 4: Ebola Preparedness and Control 0.50 Total Project cost 13.68 Summary of Project cost estimates by sources of funds Sources USD $ Million International Development Association 3.68 Health Results Innovation Trust Fund (HRITF) 5.00 Additional Finance IDA (Grant) 2.52 Additional Finance IDA ( Credit) 2.48 Total Project cost 13.68 Annual Report and Financial Statements 2015 Page 4 Project objectives and component description The overall objective of the Project is to improve health and nutritional outcomes among women and children by focusing on the least served Regions. Hence, the development objective of the Project is to improve and increase the utilization of community nutrition and primary maternal and child health care services and adoption of good nutrition and health practices in the Upper River, the Central River and the North Bank (East and West) Regions. The Project prioritizes selected interventions directly linked to the reduction of maternal and child under- nutrition, morbidity and mortality. Interventions focus on strengthening community structures and the Primary Health Care (PHC) system to enhance the quality and quantity of services by empowering individual women, communities (including community groups) and front line health workers to improve uptake, participation, ownership, caring practices and accountability for maternal and child health and nutrition. The Project supports activities aimed at improving service delivery as well as knowledge and behaviors to ensure that the knowledge and skills needed for improved maternal and child health and nutrition are available and utilized. Innovation aspect of the Project includes the combined use of Results-Based Financing (RBF) approaches on the demand and supply sides and at the community and PHC levels to improve health and nutrition outcomes. The Project builds a culture of focusing on results by Village Development Committees (VDC) and health providers while at the same time reducing financial burden to accessing care by women and children. The Project contributes to improved health care seeking and nutritional behaviors in regions with low performing health and nutrition indicators. The Project comprises of three components: COMPONENT 1: COMMUNITY MOBILIZATION FOR SOCIAL AND BEHAVIORAL CHANGE This component focuses on community-based promotion of key family practices (i.e., the 12 family and community practices that promote child survival, growth and development) and health care seeking behaviors for improved maternal, reproductive and child health and nutrition outcomes. Three different Results Based Financing (RBF) mechanisms, combining demand and supply side incentives, are applied: (i) Conditional Cash Transfer (CCT) to individual women / caregivers to increase demand for health and nutrition services (e.g., antenatal care, post-natal care, delivery care); (ii) Conditional Cash Transfer to communities (i.e., VDC) to augment the promotion of healthy feeding and caring practices (e.g., hygiene, sanitation, exclusive breastfeeding); (iii) Performance-based payments to community agents or support groups (e.g., Village Support Group) to increase counseling and behavior change communication (BCC) services and timely referrals for life-saving health services (e.g., counseling on infant and young child Annual Report and Financial Statements 2015 Page S feeding, delayed first pregnancy and child spacing, referral of children with danger signs and at risk pregnancies). COMPONENT 2: DELIVERY OF SELECTED PRIMARY HEALTH CARE SERVICES: This component aims to support the delivery of selected nutrition and health care services at primary, and where needed, referral health care levels through: 0i) provision of performance based grant to health centers for the delivery of a predefined package of maternal and child health and nutrition services at primary and referral health care facilities and (ii) provision of startup support for effective service delivery, including the implementation of selected health care waste management measures. COMPONENT 3: CAPACITY BUILDING FOR SERVICE DELIVERY AND RESULTS BASED MANAGEMENT: This component supports: (i) Strengthening the management capacity of key implementing entities including NaNA, Ministry of Finance and Economic Affairs (MoFEA), Ministry of Health and Social Welfare (MoHSW) RBF Committee, health service providers, VDCs, VSGs, and Regional Health Teams (RHTs) for effective implementation of the RBF, including:(a) strengthening governance and strategic RBF management capacity; (b) improving the health management information system (c) supporting community demand, organization and mobilization;(d) social and behavior change communication strategy development(e) institutionalization of RBF (f) training of RHTs on the use of quality supervision tools and innovative ways to improve verification and supervision; and (g) mentoring and peer learning among RBF stakeholders all through the provision of technical advisory services, training, and the acquisition of goods. (ii) Monitoring and evaluation; verification for RBF activities including cost of the Independent Verification Agency (IVA) and Community Based Organisations (CBOs), and operational research, learning and knowledge management activities through the provision of technical advisory services and training; (iii) Project implementation including project management and coordination, fiduciary management, oversight, and communications, through the provision of technical advisory services, training and operating costs; and (iv) Ensuring effective management and implementation support of the RBF by the RHTs, HMIS, MOHSW RBF Committee, and NaNA by means of performance agreements. Annual Report and Financial Statements 2015 Page 6 COMPONENT 4: EBOLA PREPAREDNESS AND CONTROL: This Component supports implementation of immediate actions in the National Ebola Preparedness and Response Plan, the project specifically focuses on the (i) Social Mobilization (e.g. development and distribution of communication materials), (ii) Case Management (e.g. health care worker training and preparedness, provision of personal protective equipment) and (iii) Surveillance Annual Report and Financial Statements 2015 Page 7 3. Statement of responsibility The Project Steering Committee (PSC) 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 2015 and of the Surplus or Deficit for the period in accordance with the terms and conditions of the Grant Agreement between the Government of The Gambia and IDA. The responsibility for the preparation of financial statements including adequate disclosure is that of the PSC. The PSC is also responsible for the selection and application of accounting policies. The PSC should prepare the Project Financial Statements (PFSs) in accordance with the International Public Sector Accounting Standards (IPSASs), cash basis. The PSC 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 PSC 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. On behalf of the Project Ste g Committee Committee Chairperson (Permanent Secretary) Project Coordinator D ate........... ( .. .... 2016 Date.................. .... . ..... 2016 Annual Report and Financial Statements 2015 Page 8 4. Audit scope and objectives 4.1 Financial audit Our duty as auditors is to report to the Project Steering Committee 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 Grant 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 Bank funds have been used in accordance with the conditions of the Grant Agreement, with due attention to economy and efficiency and only for the purposes for which the funds were provided; * Results paid for and goods and services financed have been procured in accordance with the Agreement and in accordance with the Bank's rules and procedures; * All necessary supporting documents, records and books of accounts relating to all Project activities have been kept in respect of all Project activities. 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 Grant 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 position of the Project as at the period end and of its receipts and expenditures for the period 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 Grant conditions; and Annual Report and Financial Statements 2015 Page 9 * 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. 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 Interim Financial Reports (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 Grant 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 Project Financial Statements (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 year ended 31 December 2015; * operations and use of the Special Accounts in accordance with the Grant Agreement or disbursement letter; and * adequacy of internal controls for this type of disbursement mechanism. Annual Report and Financial Statements 2015 Page 10 DT Associates DT Associates - The Gambia Audit I Tax | Advisory 1 Paradise Beach Place Bertil Harding Highway Kololi P.O. Box 268 Banjul The Gambia Tel: 220 446 5800 Fax: 220 446 5900 info@dtassociatesgm.com www.dtassociatesgm.com Report of the independent auditors To the members of the Project Steering Committee We have audited the accompanying financial statements of the IDA/HRITF Maternal and Child Nutrition and Health Results Project (MCNHRP) for the year ended 31 December 2015, set out on page 13 to 21, which comprises Statement of Sources and application of funds, Statement of financial position, have been prepared on the basis of the significant accounting policies on page 16 and other explanatory notes on pages 18 to 21. Management responsibility for the financial statements The Implementing Partners are responsible for the preparation and fair presentation of these financial statements in accordance with the International Development Association's guidelines and for such internal control as the Implementing Partners determined are necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors' responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing and IDA guidelines. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance as to whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors' judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditors consider internal controls relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for the audit opinion. An Independent Correspondence Firm of Deloitte Touche Tohmatsu Limited DT Associates DT Associates - The Gambia Audit I Tax I Advisory 1 Paradise Beach Place Bertil Harding Highway Kololi P.O. Box 268 Banjul The Gambia Tel: 220 446 5800 Fax: 220 446 5900 info@dtassociatesgm.com www.dtassociatesgm.com Opinion In our opinion proper books of account have been kept and the financial statements give a true and fair view of the state of affairs and Sources and Uses of Funds of the IDA/HRITF Maternal and Child Nutrition and Health Results Project (MCNHRP) for the year ended 31 December 2015 in accordance with IDA guidelines and IPSAS Cash Basis of accounting. All external funds have been used in accordance with the conditions of the relevant Financing Agreements and goods and services have been procured in accordance with the relevant Financing Agreement. DT Associates Chartered Accountants Registered Auditors Date....... ....... J A . . ............ 2016 An Independent Correspondence Firm of Deloitte Touche Tohmatsu Limited 6. Statement of sources and uses of funds by component for the year ended 31 December 2015 12 month 7 months Cumulative As at Notes 31-Dec-16 31-Dec-14 31-Dec-15 USD $ USD $ USD $ Sources of funds IDA- Disbursements- Special Account 9.2 442,472 168,000 610,472 MDTF-HRI Special Account Receipts 9.3 611,033 232,000 843,033 Direct Disbursement 9.4 818,000 - 818,000 Total funds 1,871,505 400,000 2,271,505 Expenditure Component 1 Community mobilization for social 308,130 776 308,906 and behavior change Component 2 Delivery of Selected PHC Services 259,057 - 259,057 Component 3 Capacity building for service delivery & 1,074,295 72,547 1,146,842 RBF Component 4 Ebola Preparedness and Control 500,000 - 500,000 Total Expenditure 2,141,482 73,323 2,214,805 Deficit for the period (269,977) 326,677 56,700 Annual Report and Financial Statements 2015 Page 13 6.1 Statement of sources and uses of funds by category for the year ended 31 December 2015 12 month 7 months Cumulative As at Notes 31-Dec-I 5 31-Dec-14 31-Dec-15 USD $ USD $ U$D $ Sources of funds IDA- Disbursements- Special Account 9.2 442,472 168,000 610,472 MDTF-HRI Special Account Receipts 9.3 611,033 232,000 843,033 Direct Disbursement 9.4 818,000 - 818,000 Total funds 1,871,505 400,000 2,271,505 Expenditure Category 1 Conditional Cash Transfer Under 179,055 - 179,055 Component 1.1&1.2 Category 2 Delivery of Selected PHC Services 111,828 - 111,828 Category 3 Capacity building for service delivery & 1,850,599 73,323 1,923,922 RBF Total Expenditure 2,141,482 73,323 2,214,805 Deficit for the period (269,977) 326,677 56,700 Annual Report and Financial Statements 2015 Page 14 7. Statement of financial position for the year ended 31 December 2015 12 month 7 months Cumulative As at 31-Dec-16 31-Dec-14 31-Dec-15 USD $ USD $ USD $ Notes Opening cash balances Designated Account A 10.2 200,000 - 200,000 Designated Account B 10.3 126,677 - 126,677 GMD Trust Bank - - - Total Opening Cash 326,677 - 326,677 Add net change in cash (269,977) 326,677 56,700 Net Cash Available 56,700 326,677 383,377 Closing cash balances: Designated Account A 10.2 50,863 200,000 250,863 Designated Account B 10.3 (247) 126,677 126,430 GMD Trust Bank 6,084 - 6,084 Total Closing Balance 56,700 326,677 383,377 These financial statements were approved by the Project Steering Committee on ...1 .. 2016 and was signed on i behalf by: *1 ................. .................Permanent Secretary, Office of The Vice Preside ................... . Project Coordinator ............ .....Project Financial Management Specialist Annual Report and Financial Statements 2015 Page 15 8. N otes (Iorning part of the financial statements) 8.1 Accounting policies The Project adopted the following accounting policies which have been consistently applied for items that are considered material in the financial statements 8.2 Accounting convention The financial statements have been prepared under the historical cost convention in accordance with IPSAS Cash Basis of Accounting and IDA guidelines 8.3 Basis of Accounting The Project adopts a cash basis of accounting for revenue and expenditure, which records revenue when received and expenditure when paid. 8.4 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. 8.5 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. 8.6 Direct disbursements Disbursements made directly by IDA 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 IDA 8.7 Translation of foreign currencies Replenishment of funds into the Special Account is 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 year-end 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 2015 Page 16 DT Associates DT Associates - The Gambia Audit | Tax | Advisory 1 Paradise Beach Place Bertil Harding Highway Kololi P.O. Box 268 Banjul The Gambia Tel: 220 446 5800 Fax: 220 446 5900 info@dtassociatesgm.com www.dtassociatesgm.com Statement of Expenditure (SoE) Report of the independent auditors We have audited the Statements of Expenditure (SOE) of the IDA/HRITF Maternal and Child Nutrition and Health Results Project (MCNHRP) financed under IDA /HRITF Grant Agreement number TF16640/1H9230 & IDA 56230- C/IDADO500-G for the year ended 31 December 2015. Basis of opinion We conducted our audit in accordance with International Auditing Standards and IDA guidelines. Those standards and guidelines require that we plan and perform the audit to obtain reasonable assurance that the financial statements are free from material misstatement. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. An audit also includes an assessment of the significant estimates and judgments made by the Implementing Partner in the preparation of the Statement of Expenditure, and whether the accounting policies are appropriate to the project's circumstances, consistently applied and adequately disclosed. We planned and performed our audit so as to obtain all the information and explanations, which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the statement of expenditure are free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion, we also evaluated the overall adequacy of the presentation of information in the financial statements and the reliability of the statement of expenditure submitted to the IDA in support of applications for reimbursement of expenditure. We believe that our audit provides a reasonable basis for our opinion. Opinion In our opinion, the Statement of Expenditures gives a true and fair view of the Sources and Uses of Funds of the Project for the year ended 31st December 2015 in accordance with the IDA Guidelines for financial reporting and IPSAS Cash Basis of Accounting. The Statement of Expenditures has been prepared in accordance with the provision of the relevant Financing Agreement and expenditure have been utilised wholly and necessarily for the realisation of the project objectives. All information and explanations necessary for the purpose of the audit have been obtained and supporting documents have been retained. DT Associates Chartered Accountants Registered Auditors Date..... ............. . ............. 2016 An Independent Correspondence Firm of Deloitte Touche Tohmatsu Limited 9.2 Statement of Expenditure - Special Account IDA 12 months 7 months Source Application no. 31-Dec-16 31-Dec-14 USD $ USD $ IDA B-002 22,756 IDA 8-003 61,656 IDA B-004 34,313 IDA 8-005 40,912 IDA B-006 41,787 IDA A-002 12,092 - IDA B-007 33,759 IDA B-008 49,088 IDA B-009 35,659 IDA A-003 15,761 IDA A-004 31,680 IDA B-010 49,327 IDA 8-011 23,682 . IDA DA-AOO1 - 84,000 IDA DA-BOO1 - 84,000 Total receipts from IDA 442,472 168,000 9.3 Statement of Expenditure - Special Account HRITF 12 months 7 months Source Application no. 31-Dec-15 31-Dec-14 USD $ USD $ HRITF B-002 31,425 - HRITF B-003 71,334 - HRITF B-004 47,384 - HRITF B-005 56,498 - HRITF B-006 57,706 - HRITF A-002 16,698 - HRITF B-007 46,619 - HRITF B-008 67,788 HRITI B-009 49,244 HRITF A-003 21,766 - HRITF A-004 43,749 - HRITF B-010 68,118 - HRITF B-011 32,704 - HRITF DA-AO01 - 116,000 HRITF DA-B001 - 116,000 Total receipts from HRITF 611,033 232,000 Annual Report and Financial Statements 2015 Page 18 9.4 Statement of Expenditure - Direct Disbursement 12 months 7 months Recipient Application 31-Doc-16 31-Dec-14 no. USD$ USD$ UNICEF DPO2 120,000 WHO DP01 500,000 CFAO DP CFAO 002 114,840 CFAO DP CFAO 002 83,160 Total Direct disbursements 818,000-- 9.5 Disbursement Reconciliation of Funds received Amount As Amount As Difference Per MCNHRP Per Donor Confirmation USD $ USD $ IDA 442,472 442,472 Trust Fund 611,033 611,033 Direct Disbursement 818,000 818,000 Annual Report and Financial Statements 2015 Page 19 DT Associates DT Associates - The Gambia Audit I Tax I Advisory 1 Paradise Beach Place Bertil Harding Highway Kololi P.O. Box 268 Banjul The Gambia Tel: 220 446 5800 Fax: 220 446 5900 Special Account info@dtassociatesgm.com www.dtassociatesgm.com Report of independent auditors We have audited the Special Account of the IDA/HRITF Maternal and Child Nutrition and Health Results Project (MCNHRP) financed under IDA Grant Agreement number TF 16640/H9230 & IDA 56230C / IDA D0500G for the year ended 31 December 2015. Basis of opinion We conducted our audit in accordance with International Auditing Standards and IDA guidelines. Those standards and guidelines require that we plan and perform the audit to obtain reasonable assurance that the Special Account is free from material misstatement. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. An audit also includes an assessment of the significant estimates and judgments made by the Implementing Partner in the maintenance of Special Account, and whether the accounting policies are appropriate to the Project's circumstances, consistently applied and adequately disclosed. We planned and performed our audit so as to obtain all the information and explanations, which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the Special Account is free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion, we also evaluated the overall adequacy of the presentation of information in the financial statements and the reliability of the Special Accounts submitted to IDA in support of applications for reimbursement of expenditure. We believe that our audit provides a reasonable basis for our opinion. Opinion In our opinion, the Special Account statements give a true and fair view of the financial position of the Special Accounts of the IDA/HRITF Maternal and Child Nutrition and Health Results Project (MCNHRP) financed under IDA Grant Agreement number TF 16640/H9230 & IDA 56230C / IDA DO50OG for the year ended 31 December 2015 in accordance with IPSAS Cash Basis of accounting and IDA guidelines. All receipts are properly accounted for and withdrawals were made for the purposes of the Project in accordance with the Financing Agreement and the Special Account gives a true and fair view of the activities for the year on the basis of cash deposits and withdrawals. .6r ofrcC~4 DT Associates Chartered Accountants Registered ft Date.......... Jt- ....... 2016 An Independent Correspondence Firm of Deloitte Touche Tohrnatsu Limited 10.2 Special account statement with The Central Bank of The Gambia - Designated Account A for the year ended 31 December 2015 12 months 7 months 31-Dec-15 31-Dec-14 USD$ USD $ Opening balance 200,000 - Add: Disbursements into special account - IDA 59,533 84,000 Disbursements into special account - HRIFT 82,213 116,000 Total funds 341,746 200,000 Expenditures: Community Mobilization for Social & Behavior 179,055 Component 1 Change Component 2 Delivery of Selected PHC Services 111,828 - Component 3 Capacity Building for Service Delivery and RBF Total expenditure 290,883 - Balance as at 31 December 2015 50,863 200000 10.3 Special account statement with The Central Bank of The Gambia - Designated Account B for the year ended 31 December 2015 12 Months 7 Months 31-Dec-15 31-Dec-14 USD$ USD$ Opening balance 126,677 - Add: Disbursements into special account - IDA 382,939 84,000 Disbursements into special account - HRITF 528,820 116,000 Total funds 1,038,436 200,000 Expenditures: Community Mobilization for Social and Behavior 129,075 776 Component 1 Change Component 2 Delivery of Selected PHC Services 27,229 - Component 3 Capacity Building for Service Delivery and RBF 876,295 72,547 Component 4 Inter Account Transfer (Trust Bank) 6,084 Total expenditure 1,038,683 73,323 Balance as at 31 December 2015 (247) 126,677 Annual Report and Financial Statements 2015 Page 21 11. Supplementary information 12 months 7 months Components 31 -Dec-I 5 31-Dec-14 USD $ USD $ 1: Community Mobilization for Social and Behavior Change 308,130 776 2: Delivery of Selected PHC Services 269,057 - 3: Capacity Building for Service Delivery and RBF 1,074,296 72,547 4: Ebola Preparedness and Control 600,000 Total 2,141,482 73,323 Annual Report and Financial Statements 2015 Page 22 12. Fixed Asset purchase with project funds Id Name Serial Bought Location tq!*AY 4 Seater Office Work Station with 4Set-000001 Chair MP/ADM2/FT-00001 11 Feb 2015 S11 84,000.00 1 COD-000001 Chair for Office Desk MP/L113/FF-00002 II Feb 2015 1113 - 1.,0() F COD-000002 Chair for Offlee Desk MP/RIIT4/FF-00003 11 Feb 2015 RHT4 11,00000 COD-000003 Chair for Office Desk MP/RHT4/FF-00004 I I Feb 2015 RITT4 11,000.00 F COD-000004 Chair for Office Desk MP/RiT6/FF-00005 II Feb 2015 RIT6 11,000.00 FF COD-000005 Chair for Office Desk MP/RHT6/FF-00006 11 Feb 2015 RHT6 11,000.00 IT COD-000006 Chair for Office Desk MP/RHT7/FF-00007 11 Feb 2015 RlT7 11,000.00 FT COD-000007 Chair for Office Desk MP/RHT7/FF-00008 11 Feb 2015 RHT7 11,000.00 F1 MFC-000001 Metal Filing Cabinet MP/ADM2/FF-00009 11 Feb 2015 ADM2 6,500.00 FF MFC-000002 Metal Filing Cabinet MP/LIB/FF-00010 11 Feb 2015 LIB 6,500.00 FF MFC-000003 Metal Filing Cabinet MP/LIB/FF-0001 I II Feb 2015 LIB 6,500.00 rr MFC-000004 Metal Filing Cabinet MP/ADM2/FF-00012 II Feb 2015 SH 6,500.00 11 MFC-000005 Metal Filing Cabinet MP/ADM2/FF-00013 11 Feb 2015 SH 6000 FE MFC-000006 Metal Filing Cabinet MP/ADM2/FF-00014 11 Feb 2015 SH 6,500.00 FT MFC-000007 Metal Filing Cabinet MP/ADM2/FF-00015 11 Feb 2015 SH 6,500.00 MFC-000008 Metal Filing Cabinet MP/ACCS/FF-00016 11 Feb 2015 ACCS 6,500.00 FF MFC-000009 Metal Filing Cabinet MP/RHT2/FF-00017 1l Feb 2015 RHT2 6,500.00 FF MFC-000010 Metal Filing Cabinet MP/RHT4/FF-00018 11 Feb 2015 RIIT4 6,500.00 FF MFC-000011 Metal Filing Cabinet MP/RHT6/FF-00019 11 Feb 2015 RHT6 6,500.00 FT MFC-000012 Metal Filing Cabinet MP/RHT6/FF-00020 11 Feb 2015 RHT6 6,500.00 FF MFC-000013 Metal Filing Cabinet MP/RHT7/FF-00021 1l Feb 2015 RHT7 6,500.00 FF MFC-000014 Metal Filing Cabinet MP/RHT7/FF-00022 11 Feb 2015 RHT7 6,500.00 FE MFC-000015 Metal Filing Cabinet MP/ACCS/FF-00023 11 Feb 2015 ACCS 6,500.00 F OD-000001 Office Desk 1.6 MP/LIB/FF-00024 11 Feb 2015 LIB 19,000.00 FF OD-000002 Office Desk 1.6 MP/RHT4/FF-00025 11 Feb 2015 RHT4 19,000.00 FE OD-000003 Office Desk 1.6 MP/RHT4/FF-00026 11 Feb 2015 RHT4 19,000.00 FF OD-000004 Office Desk 1.6 MP/RHT6/FF-00027 11 Feb 2015 RHT6 19,000.00 FE OD-000005 Office Desk 1.6 MP/RHT6/FF-00028 11 Feb 2015 RHT6 19,000.00 F OD-000006 Office Desk 1.6 MP/RHT7/FF-00029 11 Feb 2015 RHT7 19,000.00 FE OD-000007 Office Desk 1.6 MP/RHT7/FF-00030 11 Feb 2015 RHT7 19,000.00 FE VEC-000001 Visitors Executive Chair MP/ED/FF-00031 11 Feb 2015 ED 10,000.00 FE VEC-000002 Visitors Executive Chair MP/ED/FF-00032 11 Feb 2015 ED 10,000.00 FE VEC-000003 Visitors Executive Chair MP/ED/FF-00033 11 Feb 2015 ED 10,000.00 FE VEC-000004 Visitors Executive Chair MP/ED/FF-00034 11 Feb 2015 ED 10,000.00 FE VEC-000005 Visitors Executive Chair MP/ED/FF-00035 11 Feb 2015 ED 10,000.00 FE VEC-000006 Visitors Executive Chair MP/ED/FF-00036 11 Feb 2015 ED 10,000.00 FE VEC-000007 Visitors Executive Chair MP/ED/FF-00037 11 Feb 2015 ED 10,000.00 FE VEC-000008 Visitors Executive Chair MP/ED/FF-00038 11 Feb 2015 ED 10,000.00 FE VEC-000009 Visitors Executive Chair MP/DED/FF-00039 11 Feb 2015 DED 10,000.00 FE VEC-000010 Visitors Executive Chair MP/DED/FF-00040 11 Feb 2015 DED 10,000.00 FE VEC-00001 1 Visitors Executive Chair MP/ADM2/FF-00041 11 Feb 2015 ADM2 10,000.00 FE VEC-000012 Visitors Executive Chair MP/ADM2/FF-00042 11 Feb 2015 ADM2 10,000.00 FE VEC-000013 Visitors Executive Chair MP/ADM2/FF-00043 11 Feb 2015 ADM2 10,000.00 FE VEC-000014 IVisitors Executive Chair MP/LIB/FF-00044 1 Feb 2015 8LIB 10,000.00 FF Annual Report and Financial Statements 2015 Page 23 VEC-0000 15 Visitors Executive Chair MP/LlB/FF-00045 11 Feb 2015 UB11 10,000.00 IV WBS-000001 Wooden Book shelves MP/VIN/FF-00046 11 Feb 2015 FIN 11,000.0 IF WBS-000002 Wooden Book shelves MP/FIN/FF-00047 II Feb 2015 FIN I1.000.00 1F WBS-000003 Wooden Book shelves MP/ADM2/FF-00048 II Feb 2015 ADM2 22,000.00 HE WBS-000004 Wooden Book shelves MP/ADM2/FF-00049 II Feb 2015 ADM2 11,000.00 IF WBS-000005 Wooden Book shelves MP/ADM2/FF-00050 II Feb 2015 ADM2 11,000.00 FF WBS-000006 Wooden Book shelves MP/ADMI/FF-00051 II Feb 2015 ADM 11,000.0() 1W WBS-000007 Wooden Book shelves MP/ADMI1/FF-00052 11 Feb 2015 ADM1 I 1,000.0(0 FF WBS-000008 Wooden Book shelves MP/ADMI/FF-00053 I I Feb 2015 ADMI 1 1,000,00 IF WBS-000009 Wooden Book shelves MP/LlIB/FF-00054 11 Feb 2015 LH 11,000.00 IF WBS-000010 Wooden Book shelves MP/LIB/FF-00055 11 Feb 2015 LI 11,000.00 1, WBS-00001 I Wooden Book shelves MP/LB/FF-00056 II Feb 2015 LIB 11,000.00 IF WBS-0000 12 Wooden Book shelves MP/LIB/FF-00057 11 Feb 2015 LI1 11,000.00 PV WBS-000013 Wooden Book shelves MP/LIB/I-00058 II Feb 2015 1I1 11,000.00 FF WBS-000014 Wooden Book shelves MP/RIT4/FF-00059 11 Feb 2015 RII4 11,000.00 Fl WBS-000015 Wooden Book shelves MP/RlT4/FF-00060 11 Feb 2015 RHT4 11,000.00 vP WBS-000016 Wooden Book shelves MP/RHT6/FF-00061 11 Feb 2015 RHT6 11,000.00 PP WBS-000017 Wooden Book shelves MP/RIHT6/FF-00062 11 Feb 2015 RHT6 11,000.00 P WBS-000018 Wooden Book shelves MP/RHT7/FF-00063 1l Feb 2015 RIT7 11,000.00 Fl" WBS-000019 Wooden Book shelves MP/RHT7/FF-00064 11 Feb 2015 RHT7 11,000.00 v Toyata Double Cabin Pickup MCNHRP 10 Hardtop 4 wheel drive MCNHRP 10 15 Apr 2015 NaNA 1,320,000.00 MV Toyata Double Cabin Pickup MCNHRP 11 Hardtop 4 wheel drive MCNHRP 11 15 Apr 2015 RHT7 1,320,000.00 MV Toyata Double Cabin Pickup MCNHRP 12 Hardtop 4 wheel drive MCNHRP 12 15 Apr 2015 NaNA 1,320,000.00 MV Toyata Double Cabin Pickup MCNHRP 7 Hardtop 4 wheel drive MCNHRP 7 15 Apr 2015 RHT4 1,320,000.00 MV Toyata Double Cabin Pickup MCNHRP 8 Hardtop 4 wheel drive MCNHRP 8 15 Apr 2015 NaNA 1,320,000.00 MV Toyata Double Cabin Pickup MCNHRP 9 Hardtop 4 wheel drive MCNHRP 9 15 Apr 2015 RHT6 1,320,000.00 MV Canon Cop- 000002 Cannon 1025 copier MP/MOH/OE-00001 30 Jul 2015 MOH 68,800.00 OE Canon Pri- Canon Print MF8230Cn A4 000001 colour MP/ED/OE-00002 30 Jul 2015 ED 78,900.00 OE Canon Pri- Canon Print MF8230Cn A4 000002 colour MP/DED/OE-00003 30 Jul 2015 DED 78,900.00 OE Desk-0000 I Desktop Computer MP/MOH/OE-00004 30 Jul 2015 MOH 36,050.00 OE Desk-00002 Desktop Computer MP/ADM2/OE-00005 30 Jul 2015 ADM2 36,050.00 OE Desk-00003 Desktop Computer MP/LIB/OE-00006 30 Jul 2015 LIB 36,050.00 OE Desk-00004 Desktop Computer MP/ACCS/OE-00007 30 Jul 2015 ACCS 36,050.00 OE Frid-00001 Offlice Refrigerator (denka) MP/ED/OE-00008 30 Jul 2015 ED 10,500.00 OE Frid-00002 Offlice Refrigerator (denka) MP/ADM2/OE-00009 30 Jul 2015 ADM2 10,500.00 OE HP Pri- HP Laserjet Pro CP1025 colour 000001 printer MP/FIN/OE-00010 30 Jul 2015 FIN 19,500.00 OE IIP Pri- IIP Laserjet Pro CP1025 colour 000002 printer MP/ADM2/OE-000 11 30 Jul 2015 ADM2 19,500.00 OE HP Pri- HP Laserjet Pro CP1025 colour 000003 printer MP/ADM2/OE-00012 30 Jul 2015 ADM2 19,500.00 OE HP Pri- HP Laserjet Pro CP1025 colour 000004 printer MP/ADM2/OE-00013 30 Jul 2015 ADM2 19,500.00 OE Lap-000011 Laptop Computer MP/MOH/OE-00014 30 Jul 2015 MOH 53,500.00 OE Annual Report and Financial Statements 2015 Page 24 Lap-000012 Laptop Computer MP/ADM I/l-00015 30 Jul 2015 ADM I 53.5000) 01 Lap-000013 Laptop Computer MP/ADIM2/OE-00016 30 Jul 2015 Al)M2 53,500.00 :1 Proj-00001 Sony VPL-DX122 Projector MP/ED/OE-00017 30 Jul 2015 1) 48.500.00 )1 Proj-00002 Sony VPL-DX122 Projector MP/LIB3/OE-00018 30 Jul 2015 LIB 48,500,00 O1 Proj-00003 Sony VPL-DXl22 Projector MP/MOHI/O'-00019 30 Jul 2015 MOIl 48.500.00 01 Proj-00004 Sony VPL-DX 122 Projector MP/RIT4/0E-00020 30 Jul 2015 RIIT4 48,500.00 )1 Proj-00005 Sony VPL-DX 122 Projector MP/R 1f6/OEi-00021 30 Jul 2015 RIlf6 48,500.00 01 Proj-00006 Sony VPL-DX122 Projector MP/RIIT7/OE-00022 30 Jul 2015 RIIT7 48,500.00 01 WD-000001 Water Dispensers MP/NaNA/OE-00023 30 Jul 2015 NaNA 9,500.00 Of WD-000002 Water Dispensers MP/NaNA/OE-00024 30 Jul 2015 NaNA 9,500.00 OF WD-000003 Water Dispensers MP/NaNA/OE-00025 30 Jul 2015 NaNA 9,500.00 0F WD-000004 Water Dispensers MP/NaNA/OE-00026 30 Jul 2015 NaNA 9,500.00 O1 Total GMD 9,640,800.001 Annual Report and Financial Statements 2015 Page 25