Project Name: Statistical Capacit. Builing Project Implementing Entity: National Bureau of Statistics PROJECT GRANT/CRE)IT 1 MBER: ll)A 55370 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2020 Prepared in accordance wNitli the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) Statistical Capacity Building Project Reports and Financial Statements For the financialjyear ended June 30, 2012u CONT ENTS PAGE 1 PROJECT INFORMATION N) OVEU\.RAL PERFORMANCE.. 2. STATEMENT OF PROJECT1 NI MANAGEMENT RESPONSIBILITLES.. 3. REPOR TOFTI IF INDEPENDENT AUDITORS ON T IF STATCAP PROJECT... 4. STATEMENT OF RECEIPTS AND PAYMENTS FOR IF PERIOD ENDI) 30TH JUNE 2020 1 5. STATEMENT OF FINANCIAL ASSE-TS AND LIABILITfES AS AT 30TH JUNE 2020...... 7. STATEMEFNT OF COMPARATIVE BUDGET AND ACTUAl AMOINTS-....... 8. NOTES TO TI EFINANCIAL L S A TVEMENTS.............................. ....... 9. PROGRESS ON FOLLOW UP OF AUDITOR RECOMMENDATIONS................ ..............2 Statistical Capacity Building Project Reports and Financial Statemnts For the financial year ended June 30, 2020 1. PROJECT INFORMATION AND OVERALL PERFORMANCE 1.1 Name and registered office Name: The project's office is in the National Bureau of Statistics. Miinistries road, Juba, Objective: The key objective of the project is to strengthen the capacity of statistics proc'e South Sudan to produce and disseiiinate official statistics. Address: The proJect headquarters offices are in Juba (city), Jubek State, South Sudan. The address of its registered office is: P). Box 137 Juba Contaets: The following are the project contacts E'-mail: ssnbs@ct gmaiL.com Website: www.ssnbs.org 1.2 Project Information Project Start Date: 13 Februarv 2015 ProJect lind Date: 30 June 202(0 Project Coordinator: Mr Josepi Atem Bul Project Sponsor: 1 he International Development Association (IDA) 1.3 Projeet Overview Line Ministry/State The project is under the supervision of the National Bureau of Statisties Department of the pro ec lProject number 1>144139 Strategic goals of the The strategic goals of the project are as follows: prolect (i) Improve the quality and timeliness of statistical information (ii) Making data accessible to users Achievement of The proJect ianagement aims to achieve the goals throIgh tie following strateg,ic goals mleanls: f.Legal Reformi s and Institutional 1)evelolientl 2.1lum Resource 1e elopmeni and Training 3 .Information and t Communication Technologn and Statistical Infrastructure 4.Data Dcvel'pnnt and Dissemination 5.Projec t Mnamlent Currenlt situation that The projiect \\as formed to intervene in the following areas: the project was .Legal Relorms and Institutional Development formed to intervene 2.1 luman Resource Development and Training 3.Inoriation and Comumunication Technology and Statistical Infrastruetu-C Development 4.Data Development and Dissemination Project duration Tihe projeet started on 13 February 2015 and ended on 30 June 202(0 1.4 Bankers The following are the bankers for the eurrent year: Stanbic Bank, West Yat branch, Juba. 1.5 Auditors The projeet is audited by the Auditor General, South Sudan National Audit Chamber 1.6 Roles and ResPonsibilities The following are the key staff working on the project: Nanes Title designation Key qualification Responsfibliies 1 Ion Isaiah Chol Chairperson NS MBA, Economics Accounting oficer Joseph Atem Bul Project Coordinator Msc.MIgt of Dev.& B-Se, Coordination of project Mathematics Charles Wani Project Accountant Dip,Accounting,&linance Accountim Jackson Karanja Finance Specialist MBA. CPA(K) Financial Management Jimmy Synon IT officer Dip, Software eng. IT support 1.7 Funding sunmary T'he Project was for a duration of 5 years from 2015 to 2020 with an approved budget of USS 9,000,000 which eas equivalent to SSP 1,473,988.500 as at 30 June 2020. Below is the funding summary: ii balance asý at Sou rct a 4mmessma SSP I ~(i> LIa Int er'-N (.8(.6 Ae s _769__860_6 I (ii( C-u fund Gc%e Repu - Tota l 4,7(0,678 769,860,561 1.8 Sumn - hdea compared to an annua l n under annex I. Pic - 1prloject S1nce L :YYment Development are being XBS organisation struCture, 3. 5 4. §, . Sa prepared. 6, Ah 7. U - B. Sta ers. 9. Cris-. 70. NBS i - - books operational, SEstabL \IDAs (Minisiry of Energy & Dams, Water Resources and Irriga 1:i 7 Tae & Industry, Ministry of Livestock & Fisheries and Ministra : l Fo Security) 12. Integrated Business suri ll l in progress. 13. Statistics curriculum for ub.ic ui ersitie developed and ready to be implemented. 14. Quality statistical report -rom the MDAs that accepted the graduates. 13. Training of the MDAs staff in baic statistics and NCT staff in project management Voliefo money. ihe project achleved viue far money m its activities during the year n11ementation callenbges and rcuncnded wav foritard The following are some of the implementation chiallenges encountered durin- the year and the recommended way forward: I Lack of commitment to work from the responsibility department and responsibility staff to support the implementation of the project activities due to lack of motivations and incentives. 2. Too mUich procurement safeguard and fiduciary measures obstructed smooth implementation of the activities, several No Objections (Activities implementation No Objection, Designated Account Payrments clearance, Cash forecast clearance, Withdrawal Application clearance). those clearances resulted into slow implementations of activities 3. Lack of enactment of review Statistics Bill into Law to give way to the establishment of necessary institutional arrangement and effective NSS coordination. 4. Failure of most MDAs to implement the Council of Ministers Resolution No 53/2011 and Resolution No 28/2013 - directives for the establishment of statistics units by government MDAs. 5. Continuous political instability atfected survey field work activities 6. Slowdown of Project implementation 1.9 Summary of Project Compliance: There w ere no significant cases of non-compliance with applicable laws and regulations, and essential external financing agreements/covenants. IV Am 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES Tihe Chairperson for the National Bureau of Statistics and tie Project Coor. Capaci Bulding Project are responsible for the preparation and presentation statements, which give a true and fair view of the state of affairs of the Project the financial year (period) ended on June 30, 2020. This responsiblHity incl adequate financial management arrangement and ensuring that these Cont throughout the reporting period; (ii) maintaining proper accounting records. reasonable accuracy at any time the financial position of the Projeet; (iii) design and maintaining internal controls relevant to the preparation and fair presentation statenent, and ensurino that thev are frece from material misstatements, whether duc io (iv) sateguarding the assets of the Project; (v) selecting and applying appropriate accou and (vi) making accounting estimates that are reasonable in the circunstances. The Chairperson for the National Bureau of Statistics and the Project Coordinator for Statistica. Ciapacity Building Project accept responsibility for the Project"s financial statements. which he e prepared on the Cash Basis Method of Financial Reporting, using appropriate aceounting poie accordance with International Public Sector Accounting Standards. l he Chairperson for the National Bureau of Statistics and the Project Coordinator fir Statistical Caipacity Building Projeet are of the opinion that the Projeet's financial statements giv e a truc _:. view of the state of Project's transactions during the financial year/period ended June 30. 212<:. the ProJect's financial position as at that date. The Chairperson for the National Bureau of Statisu' the Project Coordinator for Statisrical Capacity Bui/ding Project further confirm the completeneŽ the accounting records maintained far the Project, which have been relied upon in the preparation of the Project financial statements as weil as the adequaey of the systems of internal linancial control. T he Chairperson for the National Bureau of Statistics and the Project Coordinator for Satistical CapacitV Buidiing Project confirm that the Projeet has complied fully with applicable Governnim Regulations and the terms of external financing covenants. and that Project funds received during -1h2 financial yvear/period under audit were used 6hr the eligible purposes for which they xere intended an` were properly accounted for. Approval of the Project financial statements 1he Project financial statements w\ere approved by the Chairperson for Ihe National Bureau of Statistics and the Projet Coordinator for Statistical Capacity Bui/diing Project on k/ 2020 and signed by them. Churperso~n Project Coordinator 3. REPORT OF TIE INDEPENI)ENT ALDITORS ON TlE STATISTICAL CAPACITY BUILDING PROJECT REPORION FINANCIAL STATE ENTS We have audited the accompanying financial statements of Statistical Capaci4y Building Project, set out on pages 11 to 236 which comprise the statement of receipts and payments for the financial year/period ended June 30, 2020, and a summary of significant accounting policies and other explanatory notes. Responsibility for the Financial Statements The Chairperson for the National Bureau of Statistics and the Project Coordinator for Statistical CapacitY Building Project are responsible for the preparation and thir presentation of these financial statements in accordance with International Public Sector Accounting Standards (IPSAS). This responsibility includes designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. selecting and applying appropriate accounting policies, and making accounting estimates that are reasonable in the circumstances. Auditor's Responsibility Our responsibility is to express an independent opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. [hose standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the linarcial 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 depended on our protfessional Judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we considered the internal controls relevant to the company's preparation and fair presentation of the financial statements in order to design audit procedures that were appropriate in the circumstances, but not for the purpose of expressing an opinion on the company's internal controls. An audit also includes evaluating the appropriateness of accounting polices used and the reasonableness of accounting estimates made by the managrement, 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 our audit opinion. Opinion In our opinion the acconpan%Ming inancial statements give a true and fair view of the state of financial afthirs of the Statistical Capmcitv Building Project for the financial year/period ended June 30, 2020 in accordance wIh Iuernational Public Sector Accounting Standards (IPSAS). vi REPORT ON PROJECT PIRI ORil \\ \.\I Ai FR MONFY ACHIEVFMENT Based on our audit, we report that nothin- camc to our attention to indicate substantial non- achievement of value [or money objectivnes. Ho%\ever. we identified a few minor cases of non- achievement of value for monev objectives. which have been included in our separate Management Letter to the Chairperson lor the National Bureau of Statistics and the Project Coordinator. REPORT ON COMPLIANCE WIll APPLICABLE LAWS AND REGULATIONS Based on our audit, we report that nothing came to our attention to indicate substantial non- compliance with applicable laws and regulations, as well as essential external financing covenants. I lowever, we identified a few minor cases of non-compliance, which have been included in our separate Management Letter to the Chairperson for the National Bureau of Statistics and the Project Coordinator. REPORI ON CONIRACTS WITI I DEBARR) FIRMS Based on our audit, we report that nothing came to our attention to indicate that debarred firms, both by the government and external financiers. were awarded any contracts under the Project during the financial year/period under review. Audito General REPUBLIC 01 SOUTH SUDAN Date ii 4. STATEMENT OF RECEIPTS AND PAYNIENTS FOR TitE PERIOD ENDEJD 30TIl JUNE 2020 CuMulative Note 2020 2019 to date USS USSI USs RECEIPTS Loan from external development partners 8.4 274,330 582,669 4,513.353 Total receipts 274,330 582,669 4,513,353 PAYMENTS BY COMPONENT Component A 8.6 3,700 5,260 311,366 Component B 8.7 750 27,562 599,897 Component C 8.8 300 25,200 391,504 Component D 8.9 32,229 490,936 1,141,200 Component E 8.1 239,188 277,717 2,069,241 TOTAL PAYMENTS 276,167 826,675 4,513,208 SURPLU S/DEFICIT FOR TIHE YEAR (1,837) (244,006) 145 Tle accounting policies and explanatory notes to tiese financial statements are an integral part of the financial statements. Chairperson Project Coord inator Date Date 1 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30Trl JUNE 2020 Note 2020 2019 USs USs FINANCIAL ASSETS Cash and Cash Equivalents Bank Balances 8.12A 145 549 Imprests and Advances 8.12D - 1,433 TOTAL FINANCIAL ASSETS 145 1,982 REPIWSENTE) BY: Cash and cash equivalents b/fvd 8.13 1 982 244,975 Surplus/Deficit for the year (1,837) (242,93) NET FINANCIAL POSITION 145 1,982 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The financial stalements were approved on 2020 and signed by: Cthai rpcrsonv Project Coord n Date Datc 12 6.STATEMENT OF CASIFLOWV FOR THE PERIOD ENDED 30'" JUNE 2020_ 2020 2019 Reccipts for operating inconie Usd s Transfer frem Government entities Proceeds fron doiestic and foreign rLnts Miscellaneous rcccipts Payments for operating expenises Compensation of employees (181,840.00) (188,000.00) Purehase of goods and services (94326.14) (637.662.00) Net cash flow from operating activities (276,166.14 (825,662.00 CASUFLOW FROM INVESTING ACTIVITIES Acquisition ot' Assets Net cash flows from Investing Activities (276,166.14 825,662.00) CASUFLOW FROM BORROWING ACTIVITIES Preceeds frem Foreign Borrowings 274.330.00 582,669,00 Net cash flow from finaneing activitics 274,330.00 582,669.00 NET INCREASE IN CASII AND CASI EQUIVALENT (1,836.14) (242,993.00) Cash and cash cquivalent at BEGINNING of the year 1,982.00 244,975.00 Cash and cash equivalent at END of the year 145.86 1,982.00 The accounting policies and explanatory notes to these fiinancial statements form an integral part ol the fiaincial statements. The entily finaneal statellents were approved øn 2020 and signed by: Chairpersoii Project Coordinator D)ate Date 13 7. STATEMENT OF COMPIARATIV Bå31DGET ANI) ACTU AL ANOUNTS Reccipts/Payments original Final Actual of Item] Budget Adjustments Conø,i rable Varialce V BuBasis vairiance A b d d-c Receipts Proceeds from 1,994,857 994.857 274.30 -1.720,527 -86% borrowings 94879 85 2730 -7 57 -6 Miscellaneous iceceipts Total Reccipts 1,994,857 1,994,857 274,330 -1,720,527 -86% Paymlnents as per categories Component A 160,456 160.456 3,700 -156,756 -98% Component B 135,000 l35,000 750 -[34.250 -99% Componient C 396, I 02 396, [02 300 -395 802 -100% Componenw D ,006 299 1,006,299 32,229 -974,070 -97% Component L 297 000 297,000 239,188 -57 8] -[ 9% To Paymnts 1,994,857 1,994,857 276,167 -1,718.690 -86% Note lhe significant budget utilisation/performance differences in the last colun are explained in Annex i to these financialI statemeits. Cha rperson Projeet Coordinato- Dam D1ate 14 8. NOTES TO THE FINANCIAL STATEMENTS 1The principal accounting policies adopted in fle preparation of these financial statements are set out below: 8.1 Statement of compliance and basis of preparation The financial statements have been prepared in accordance with and comply with International Public Sector Accounting Standards (IPSAS) with particular emphasis on Cash Basis Financial Reporting under the Cash Basis of Accounting. The financial statements are presented in United States Dollars, which is the functional and reporting currency of the Project and all values are rounded to the nearest one Dollar. The accounting policies adopted have been consistently applied to all of the years presented, The financial statements have been prepared on the cash basis following the Government's standard chart of accounts. The cash basis of accounting recognises transactions and events only when cash is received or paid out by the Project. i. Recognition of revenue and expenses The Project recognises all revenues from the various sources when the event occurs and the related cash has actually been received by the Project. In addition, the Project recognises all expenses when the event occurs and the related cash has actually been paid out by the Project. ii. In-kind donations In-kind donations are contributions made to the Project in the form of actual goods and/or services rather than in money or cash terms. These donations may include vehicles, equipment or personnel services. Where the financial value of in-kind donations can be reliably determined, the Project includes such value in the statement of receipts and payments both as revenue and as an expense in equal and opposite amounts; otherwise, the donation is not recorded, iii. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call and highly liquid investments with an original maturity of three months or less, which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. Bank account balances include amounts held at the Central Bank of South Sudan and/or at various commercial banks at the end of the financial year/period. For the purposes of these financial statements, cash and cash equivalents also include short term cash imprests and advances to aUthorised public officers and/or institutions which had not been surrendered or accounted for at the end of the financial year/period. 15 iv. Pending bills Pending bills consist of unpaid liabilhtics at the end of the financial year/period arising from contracted goods or services during the \ ear period or in past years/periods. As pending bills do not involve the payment of cash in the reporting period, they are simiply diselosed as an Annex to the financial statements. When the pending bills are finally settled, such payments are included in the statement of receipts and payments in the year in which the payrnents are iade, v.Budget The budget is developed on the same accounting basis (cash basis). the same accounts classification basis, and for the same period as the financial statements. The Pro,jce's budyet was approved as required by Law and regulations issued by the Ministry of Finance and Economic Planning, as well as by the participating development partners, as detailed in the Government of South Sudan Budget Printed Estimates for the year. A high-level assessment of the ProjectCs actual performance against the comparable budget for the financial year period under review has been included in an annex to these financial statements. vi. Exchange rate differences [he acCounting records are maintained in United States Dollars, wkhieh is the main currene used for major payments under the Project. A smaller percentage of payments are however made in the South Sudanese Pound (SSP). Those transactions are conv erted into the Lnited States Dollars using the exchange rates prevailing at the dates of the transactions. Any foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in the local currene are recognised in the statements of receipts and payments. vii. Comparative figures Where necessary comparative figures for the previous financial year/period have been amended or reconfigured to conform to the required changes in financial statement presentation. viii. Subsequent events [here have been no events subsequent to the financial year/period end with a significant impact on the financial statements for the xear ended June 30, 2020. 16 8.2 RECEIPTS FROM GOVERNMENT OF TIIE REPUBLIC OF SOUTH SUDAN There were no counterpart funding and other ricecipts froim gov ernment. 8.3 PROCEEDS FROM DOMESTIC AND FOREIGN GRANTS During the 12 months to 30 June 2020 no grants from donors were received. 8.4 LOAN FROM EXTERNAL DEVELOPMENT PARTNERS During the 12 ionths to 30 June 2020 we received funding froim development partners in form of loans negotiated by the Ministry of Finance and Planning as detailed in te table below: Loans Reccived from Bilateral Donors (Foreign Goveriiiiiets) Loans Reccived from Multilateral Donors ( International Organizations) Intcrnational )evcJopiiieiit Association Xx 69,480 2N4 850 274,330 1 24 -54 Total 69,480 204,850 274,330 1,213.254 8.5 MISCELLANEOLJS RECEIPTS TIhere xvere no miscellaneous receipts during the year 8.6 COMPONENT A - LEGAL REFORM Cumulative AND INSTITUTIONAL DEVELOPMENT 2020 2019 tomdate UiSS USS Us$ Review , Revision and Adoption of Statistics 200 2,160 30.450 Bill and Development of Regulations 1 luman Resource and Institutional )ev elopment 0 0 137,821 and capacity Assessment Needs Improvement of Producer-Producer Collaboration and in>irmation Sharmg011 Establishment of Accounting System through Technical Assistance ¢ User Satisfaction Surveys 3.500 0 23,810 Statistics Advocacy and Sensitization 0 0 72,992 17 Upgrading the NBS library 00(2(233 3,700 5,260 311,467 8.7 COMPONENT I - HUMAN RESOURCE 2020 2019 Cumulative DEVELOPMENT TRAINING to date USS USS UJSS Staff'I raining Based on Approved Interim 0 27484 540032 fraining Plan Development of Statistics Curriculum for the 750 78 23,949 Public Universities in South Sudan Attachment for Graduate Students to NBS and MDAs in South Sudan 750 27,562 599,897 8.8 COMPONENT C - ICT AND STATISTICAL INFRASTRUCTURE DEVELOPMENT Cumulative 2020 2019 t Jt Uss uss to dlate USS UJSS USS ICI' Needs Assessment an ICT Strategy 300 25,200 68,710 ICT Statistical Softwkare and Hardware 0 76.379 Procurement GIS Infrastructure 0 0 47,750 Development of Quality Assessment Framework including Developing a Compendium of 0 0 25.688 Standards, Classifications and Detinitions NBS Building Detailed Structural Design and 0 172 977 Preparation of Tender Documents 300 25,200 391,504 18 8.9 COMPONENT D - DATA Cumulative DEVELOPMENT AND DISSEMINATION to late USS UJSS USS Strengthening of National Accounts and 0 0 99.203 Economic Statistics Crisis Recovery Survey 0 0 187,062 Integrated Business Survey 32229 490,936 854,935 32,229 490,936 1,141,200 Cumulative to dlate 8.10 COMPONENT E - PROJECT 2020 2019 MANAGEMENT US$ USS UiSS payment of Consultants 185,152 197.258 1,391,340 PROJECT Management - Operating Costs Vehicle, Fuels , Maintenance, Insurance , 15,039 45.190 461,734 workshops and Meetings , Staff travel , Stationery and communications Project Printing (NSDS Manuals and Regular 3,500 0 10,753 Reports) Project Audits 32,350 25,403 68.802 Finance Charges 3,147 9,866 48,433 Contingency 00 88,179 239,188 277,717 2,069,241 8.11 Transfers to other government entities Durin the 12 niontihs to 30 JnIe 2020. there were no transfers to other governmniet entities. 8.12 CASH AND CASH EQUIVALENTS C/FWD 2020 2019 USS USS Bank accounts (Note 12.\) 145 549 Outstanding imprests and advances (Note 121)) - 1,433 145 1,982 19 A 2020 2019 USS USS 8.12A Bank Accounts Foreign Currency Accounts Stanbic Bank A/c 02000000905 13 145 342 Total Foreign Currency balances 145 342 Local Currency Accounts Stanbic Bank A/c 0200000073597 - 207 Total local currency balances - 207 Total bank account balances 145549 8.12B Cash in hand There was no cash in hand balance as at June 30 2020 8.12C Cash equivalents (short-term deposits) Therc were no cash equivalents as at June 30, 2020. 8.121) Outstanding Imprests and Advances Amm ie Amount alnc mount TalkenJ DuC Date SurrenderedB Name o Officer or Institution 1"SS Surrender USS USS 2020 Total 20 8.13 PENDING BILLS (Annex 2A) 2020 2019 USS USS Supply of services 16,800 0 16,800 0 8.14 PENDING STAFF BILLS (Annex 2B) 2020 2018 USS iSS Permanent ernployces - others 2 950 40,500 1 2950 40,500 8.15 OTHER PENDING PAYABLES (Annex 2C) There were no other pending payables during the year 9. PROGRESS ON FOLLOW UiP OF AUDITOR RErOMMENDA IONS The following is the summary of issues raised by the external auditor. ar haaoenvarit conisents that were provided to the auditor. We have nominated focal persons to resolve the varlous Issucs as sbown below is the associated time fraie within which we expect the issues to be resolved. - ~ ) Fcl in Status T me framci eferenc Issue/Observations Management po int e No on from the Auditor comments persol to the resove the xternal issuc audit e ort __ - ietr atyd n i Absence of police report fle lptops were stolen Director- Paitiv donc fot stolen assets and a from thecN BS offices and General, broken dow n dotor a not the project offices. Fnance and vehice ow moo The N BS management is Administration C still following up the and Project preis atter and will obtain the Coordinator police report. Vehicle now in the office iremise -tyrsl Internal Audit not The Internal Auditor NBS lartlv resolved functioning properly was seconded by the Chairperson Minlistry of Fnance föllowing previous Audit recoiiiendations, fbis is the initial stage whcreby only one Auditor was provided and the NBS is working on a long term plan of has ing an internal audit - - - 21 teferenc Issue/Observations Management Focal Point Status Time frame e No on from the Auditor comments person to the resolve the a,xternal issuc audit |Report dcepartmnlet to enhance the inidpendencc of the internal audit Cha4r rson Project Coordinator Date Date ANNEX 1 - VARIANCE EXPLANATIONS - COMPARATIVE BUDGET AND ACTUIAL AMOUNTS Receipts/Pymeniits Original Final Actual on % of Item Budget Adjustnents Budget V parable Variance Variance Basis A b c-avb d e=d-c 1, c % Receipts oroccds fiom 1,994,857 1,994.857 274,330 -1,720,527 -86% -borl'Owjllgs M iscellancous receipts Total Reccipis 1,994,857 1,994,857 274,330 -1,720,527 -86% Payments as per catelories Component A 160,456 160.456 3,700 -156756 -98% Component B l35,000 135.000 750 -134 250 -99% Component C T 396, 102 396 102 300 -395,802 -100% Component D 1,006,299 1,006,299 32,229 -974,070 -97% Component E 297,000 297,000 239,188 -57.812 -19% Total Pavnients 1,994,857 1,994,857 276,167 -1,718,690 -86% Explanation for significait variances As explaincd in the Annex, variances vre mainly due to the in the planned re-structuring of the project. ANNEX 2A - ANALYSIS OF PENDING BILLS Supplier of Coods or Original Date Paid Balance Balanc Comnigenus Services Amount Contracted To- Date 2020 2019 A b c d a-c 1 ASTEC 16800 16,800 Sub-Total 16,800 16,800 Grand Total 16,800 16,800 23 ANNEX 2B - ANALYSIS OF PENDING STUAFF BILLS Datc Amount Outstanding Outstanding Job Original Paid Baacsaane Cm et Name ofStaff Group Amount Cotract d T Cotrctd Date 2020 2019 A Ib C d a-c Jackson Karanja 12,950 01/316 12,950 SSu b- otal 12, 950 12,950 Grand Total 12,950 24