Chinwe Agatha Ukpong-Bassey From: HASSAN WAZIRI BOMOI Sent: Monday, June 29, 2020 5:50 PM To: Akinrinmola Oyenuga Akinyele; Abdulrazzaq Salaudeen Giwa; Eucharia Nonye Osakwe Cc: Chinwe Agatha Ukpong-Bassey; Mohammed Geidam; Usman M. Bura Subject: Fw: NSHIP audited Account 2019 Attachments: NSHIP2019 ACCOUNTS - YOBE.docx; LETTER OF SUBMISSION NSHIP-AF 2019.pdf [External] Dear Mr Akin, Please find ATTACHED 2019,Audited financial statements and Management letter in respect of NSHIP-AF Yobe , passed to you for your necessary action. Thank you. Hassan Waziri Bomai,CNA,HPFMU. PFMU Yobe State (Min of Finance) Tel-08038320115-08109497592 Email-hb_waziri@yahoo.com ----- Forwarded Message ----- From: John Adeyemi Adeola To: "hb_waziri@yahoo.com" Sent: Monday, June 29, 2020, 08:52:41 AM PDT Subject: NSHIP audited Account 2019 Find attached herewith please. 1 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) IDA CREDIT NO: 58510 - NG REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2019. Aiyegbusi Ogunwale & Co. (Chartered Accountants) Plot No 8, Malari by – Pass, Off Gujba Road, Damaturu, Yobe State. TABLE OF CONTENTS Page 1. Acronyms 1 2. Information about World Bank International Development Association Financed Project 2–3 3. Project Principal Officers 4 4. Statement of Accounting Policies 5 5. Report of the Auditors 6–7 6. Statement of Financial Position 8 7. Receipts and Payments 9 8. Cash Flow Statement 10 9. Notes to the Accounts 11 – 17 10. Statement of IDA Credit No – 58510 - NG 18 11. Statement of GFF 19 12. Statement of Bank Reconciliation 20 – 22 13. Reconciliation of Amount received by the Project with amount Disbursed by the Bank 23 14. Statement of Designated Account 24 15. Statement of Expenditure (SOE) 25 16. Management Letter 26 – 28 17. Assets List 29 – 33 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) ACRONYMS AG Accountant General DA Designated Account EEP Eligible Expenditure Program FGN Federal Government of Nigeria FM Financial Management FMOH Federal Ministry of Health FMR Financial Monitoring Reports HCWMP Health Care Waste Management Plan HFS Health Facility Survey HMB Hospitals Management Board HMIS Health Management Information System IDA International Development Association ISR Implementation Status and Result Report LGA Local Government Authority LGHA Local Government Health Authority M&E Monitoring and Evaluation NMWMP Nigeria National Medical Waste Management Plan NPHCDA National Primary Health Care Development Agency NSHIP Nigeria State Health Investment Project OP Operational Plan PA Project Accountant PAD Project Appraisal Document PBF Performance-Based Financing PBF-TSU PBF Technical Support Unit, unit of the SPHCDB PDI Project Development Indicator PDO Project Development Objective PFMU Project Finance Management Unit PHC Primary Health Care PIM Project Implementation Manual PSC Project Steering Committee RBF Result-Based Financing SMOH State Ministry of Health SOEs Statement of Expenditures SPFMU State Project Finance Management Unit SPHCDA State Primary Health Care Development Agency MCH Maternal and Child Health GFF Global Financing Facility ANC Antenatal Care YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) INFORMATION ABOUT WORLD BANK/IDA FINANCED PROJECT A. Considering the importance attached to improved child delivery and the state of good health of both the child and the mother, Subsidiary Loan Agreement(SLA) between the Federal Republic of Nigeria and Yobe State Government was signed on January 27, 2017, on the Nigeria State Health Investment Project(NSHIP)-Additional Financing (AF).The objectives of the Project are: i. To increase the safe delivery and use of high impact maternal and child health interventions. ii. Proportion and number of 12-23 months-old children immunized with pentavalent 3rd dose (fully vaccinated). iii. Proportion and number of pregnant women receiving skilled assistance at delivery. iv. Structural quality of care management such as, availability of drugs, skilled personnel, basic equipment and proper waste management. v. Number of outpatients visits and proportion of under 5 children accessing health services. YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT- AF(NSHIP-AF) IDA CREDIT NUMBER:58510-NG GFF PROJECT INFORMATION: B. Yobe State Nigeria State Health Investment Project-AF is headed by a competent Professional Medical Doctor. He is a career Civil Servant and the Project Co-ordinator. He is surrounded by a team of qualified and professionals in their own specialised areas, beneficial to the successful execution of the Project which is Health based. The general Administration of the Project for the good Flow of information, communication, policy execution, discipline and cordial relationship for desired results between the World Bank Mission and the Project is also headed by an Executive Secretary, a well experienced Career Officer. In line with the World Bank financial manual, to ensure sound Financial Management and control of the Project fund, the State established Project Financial Management Unit (PFMU) headed by a qualified and experienced Professional Accountant. The unit is responsible for the Financial Management and control of the Project financed by the World Bank with the State own contribution. THE MAIN COMPONENTS OF THE PROJECT These are as follows: 1. Result Based Financing using Project Base financing for outputs at Health Facilities and LGA, PHC. 2. Technical support. 3. Partnership to strengthen service Health Delivery. THE SUB-FUNDING COMPONENTS a) Civil Works b) Goods c) Consultancy Services d) Non-Consultancy Services e) Training, Workshop and Tours f) Performance Based Financing Subsidies g) Operating Cost External Auditors: Aiyegbusi Ogunwale & Co. Banker: Guaranty Trust Bank PLC. YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT- AF(NSHIP-AF) PROJECT MANAGEMENT TEAM AND OTHER PRINCIPAL OFFICERS LIST OF MEMBERS MANAGEMENT TEAM: 1. Babagana Kundi Machina - Executive Secretary 2. Dr Isa Adamu - Project Co-ordinator 3. Hassan B, Waziri - Head, Project Financial Management Unit (PFMU) 4. Ibrahim A, Umar - Project Accountant 5. Fati Mai Bade - Monitoring & Evaluation Officer (M &E) 6. Abdulmumini Ibn Hussain - Project Internal Auditor PROJECT OFFICERS 1. Umar Umar M - Data Manager 2. Dahiru M, Dede - Procurement Officer 3. Nyakel Aliyu M - Assistant Project Accountant 4. Musa Ado - Communication Officer 5. Mohd B, Ahmed - Finance Officer (i) 6. Abubakar Mohd - Finance Officer (ii) 7. Saleh A bubakar - NPHCDA Focal Person 8. Halima M, Laminu - HMB Focal Person 9. Benjamin Abata - HCWM Focal Person 10. Dr Babagana Abba - SMOH Focal Person YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT- AF(NSHIP-AF) ACCOUNTING POLICIES: The following are the significant accounting policies adopted by the Project in preparing the financial statement of Yobe state Nigeria State Health Investment Project-AF. 1. Basis of Accounting: The accounts are prepared on cash basis under the historical cost convention. 2. Property, Plant and Equipment (Goods): Property, plant and Equipment (Goods) are stated at their historical cost. No depreciation is charged. 3. Receivables and payables: It is cash basis accounting. No provision for debtors and creditors. 4. Foreign Currency Exchange: i. Transactions in foreign currencies are recorded in books in Naira at the exchange rate rulling on the date of the transactions. ii. All assets and liabilities in foreign currency are converted to Naira at the rate rulling on the balance sheet date. YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 DECEMBER, 2019. 2019 Current 2018 Cumulative Year RECEIPTS Notes N N N IDA fund 9 4,153,129,033 1,553,137,158 2,599,991,875 GFF 10 737,127,635 252,486,610 484,641,025 Government Counterpart fund 11 60,800,000 - 60,800,000 Other Funds 12 273,327,832 9,278,607 264,049,225 5,224,384,500 1,814,902,375 3,409,482,125 LESS PAYMENTS: Civil Works 1 23,397,202 11,668,929 11,728,273 Goods 2 295,177,791 76,539,000 218,638,791 Consultancy services 3 29,265,286 17,455,044 11,810,242 Non-Consultancy services 4 53,120,038 42,436,684 10,683,354 Training, workshop and study tours 5 410,403,086 207,194,873 203,208,213 PBF Subsidies 6 2,373,048,333 1,916,753,085 456,295,248 Operating cost 7 76,326,927 56,141,908 20,185, 019 3,260,738,663 2,328,189,523 932,549,140 1,963,645,837 (513,287,148) 2,476,932,985 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) WORLD BANK ASSISTED CASHFLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER, 2019. 2019 2019 2019 N N N Cashflow from operating activities: IDA fund 1,553,137,158 2,599,991,875 GFF 252,486,610 484,641,025 Government Counterpart fund - 60,800,000 Other funds 9,278,607 264,049,225 1,814,902,375 3,409,482,125 Operating Expenses (56,141,908) (20,185,019) 1,758,760,467 3,389,297,106 INVESTING ACTIVITIES: Civil works (11,668,929) (11,728,273) Goods (76,539,000) (218,638,791) Consultancy services (17,455,044) (11,810,242) Training, workshop and study tours (207,194,873) (203,208,213) PBF subsidies (1,916,753,085) (456,295,248) Non-consulting services (42,436,684) (10,683,354) (2,272,047,615) (912,364,121) (513,287,148) 2,476,932,985 Cash and cash equivalent at the beginning 2,476,932,985 - Cash and cash equivalent at end 1,963,645,837 2,476,932,985 Represented By: Bank Balances 1,963,645,837 2,476,932,985 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER, 2019. Note 1 Civil Works 2019 Current 2018 Cumulative Year N N N Renovation of NSHIP Office 23,397,202 11,668,929 11,728,273 Notes 2: GOODS Project Vehicles 255,795,080 73,439,500 182,355,580 30KVA Generator 5,500,000 - 5,500,000 Office Furniture 9,227,250 2,517,500 6,709,750 Office Equipment 14,238,411 582,000 13,656,411 Internet Connectivity 10,417,050 - 10,417,050 295,177,791 76,539,000 218,638,791 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2019. Note 3 – Consultancy 2019 Current 2018 Cumulative Year N N N PIU Coaching Mentoring 2,230,078 - 2,230,078 Baseline Assessment for HCWM 800,000 - 800,000 Quality Control Verification 1,147,964 - 1,147,964 Mapping of all health facilities in 8,799,080 2,966,880 5,832,200 10LGAs Audit fee 5,118,000 3,318,000 1,800,000 Business plan coach 11,170,164 11,170,164 - 29,265,286 17,455,044 11,810,242 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2019. Note 4- Non-Consultancy 2019 Current 2018 Cumulative Year N N N Supportive Supervision and assessment of LGAs 4,598,868 2,882,708 1,716,160 Satellite Vehicle tracking device 924,000 - 924,000 Supervision Screening test 3,445,288 - 3,445,288 Pharmaceutical Vendor Assessment 716,880 - 716,880 Performance Frame Work 29,823,354 27,758,420 2,064,934 Performance Base Financing 3,431,242 1,991,950 1,439,292 Nigeria Service delivery innovation 358,800 - 358,800 Advertisement, Publicity and advocacy 6,381,834 6,363,834 18,000 Facility follow – up 1,989,772 1,989,772 - Supporting supervision of Health Facilities (HF) 1,450,000 1,450,000 - 53,120,038 42,436,684 10,683,354 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) NOTES TO THE FINANCIAL STATE FOR THE YEAR ENDED 31 DECEMBER, 2019. Note 5- Training, Workshop & Tours. 2019 Current 2018 Cumulative Year N N N Flexible Accounting Workshop 5,770,783 - 5,770,783 Training of Health facilities Managers 36,471,657 3,119,899 33,351,758 Training-Health Care Waste Management (HCWM) 83,278,169 110,189 83,167,980 Baseline training for 10 piloting LGAs 1,516,100 - 1,516,100 Training of LGAs/HMB, Supervisors 10,468,279 4,949,000 5,519,279 Study Tour to Nasarawa State 4,704,266 - 4,704,266 Overseas Tour by PIU and key policy makers 27,852,659 - 27,852,659 LGA PHCD/HMB Certification Training 4,481,398 - 4,481,398 Implementation of DIP Workshop 1,785,394 - 1,785,394 Geo Enabling Monitoring System Training 1,046,028 - 1,046,028 FM Refresher Training of Trainees (TOT) 2,820,300 - 2,820,300 Financial Manual User Workshop 4,578,725 2,890,300 1,688,425 Fiduciary and Disbursement Workshop 1,371,000 - 1,371,000 Data Manager and Technical Officer for Training of trainers 958,786 631,786 327,000 CPPR and OPM Close-out Workshop 755,123 - 755,123 Communication Training on HCWM 424,100 - 424,100 Baseline Training of Trainers for HMB/LGAS 7,753,312 - 7,753,312 Monitoring and Evaluation Training 2,786,919 - 2,786,919 Partograph Training 27,970 - 27,970 Financial Management training 25,742,842 9,684,423 16,058,419 Procurement clinic workshop 1,133,338 1,133,338 - Local Government retreat 287,388 287,388 - Accounting software training 4,696,000 4,696,000 - Essential Drugs management training 27,874,082 27,874,082 - ISS Integrated support supervision training 4,024,389 4,024,389 - TSS training 19,212,120 19,212,120 - Project Financial Management Training 3,193,752 3,193,752 - Transport, Hotel accommodation, Entertainment and allowance on training 97,678,772 97,678,772 - Community based organization training and entertainment (DHIS) 27,709,435 27,709,435 - 410,403,086 207,194,873 203,208,213 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2019. Note 6- Performance Based Financing (PBF) Subsidies 2019 Current Year 2018 Cumulative N N N PBF Subsidies 1,958,398,433 1,618,618,085 339,780,348 Health Facilities Investment Funds 414,649,900 298,135,000 116,514,900 2,373,048,333 1,916,753,085 456,295,248 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER, 2019. Note 7- Operating Cost 2019 Current 2018 Cumulative Year N N N Travelling Expenses 15,235,283 11,234,770 4,000,513 Technical Review Meeting 3,164,850 1,505,600 1,659,250 Steering Committee Meeting 5,725,970 5,115,850 610,120 Repair & Maintenance of Vehicles 1,197,750 1,152,000 45,750 Salary 90,000 - 90,000 Printing and Stationeries 10,993,327 9,549,080 1,444,247 Staff Performance Bonus 12,627,055 7,071,766 5,555,289 Project Financial Management Unit (PFMU) 4,083,750 2,037,750 2,046,000 Performance FY2 Meeting 2,420,852 1,367,800 1,053,052 National Steering Committee Meeting 2,687,927 1,314,189 1,373,738 Pre-World Bank Mission Visit Meeting 1,817,085 179,785 1,637,300 Entertainment and Hospitality 684,754 432,877 251,877 Bank Charges 298,956 195,123 103,833 Cleaning and sanitation& Cleaners’ allowance 442,050 378,000 64,050 Petty Cash float (Running Cost) 350,000 100,000 250,000 Fuel and Lubricant 1,140,000 1,140,000 - Insurance 12,339,600 12,339,600 - Security allowance 360,000 360,000 - Courier services 32,000 32,000 - PBT – TAS House rent 385,000 385,000 - AOP Developing, Kano 250,718 250,718 - 76,326,927 56,141,908 20,185,019 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENDED 31 DECEMBER, 2019. Note 8: Bank Balances Account No 2019 Current Year 2018 Cumulative N N N Guaranty Trust Bank- Designated Account 0242358559 4,351,716,965 1,892,015,021 2,459,701,944 Guaranty Trust Bank (Draw Down) 0242357253 82,855,465 70,959,445 11,896,020 Guaranty Trust Bank (Counterpart) 0242357318 6,006,392 671,371 5,335,021 4,440,578,822 1,963,645,837 2,476,932,985 Note 9: IDA FUND Receipt to December 31, 2019 4,153,129,033 1,553,137,158 2,599,991,875 Note 10: GFF Receipt to 31 December, 2019 737,127,635 252,486,610 484,641,025 Note11: YOBE STATE GOVERNMENT Receipt to 31 December, 2019 60,800,000 - 60,800,000 Note 12: OTHER FUNDS Interest 6,199,361 4,611 6,194,750 Exchange Gain 265,381,698 8,145,239 257,236,451 Refunds 1,746,781 1,128,757 618,024 273,327,832 9,278,607 264,049,225 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) STATEMENT OF IDA CREDIT NO:58510-NG FOR THE YEAR ENDED 31 DECEMBER, 2019. $ $ Approved IDA—AF CREDIT NO:58510-NG 22,959,157.64 Receipt in 2018 7,999,975.00 Receipt in 2019 4,332,371.95 12,332,346.95 Undrawn balance at 31 December, 2019 10,626,810.69 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) STATEMENT OF GFF FOR THE YEAR ENDED 31 DECEMBER, 2019. $ $ Approved Grant 4,110,000 Receipt in 2018 1,349,975.00 Receipt in 2019 705,269.86 2,055,244.86 Undrawn balance at 31 December, 2019 2,054,755.14 $ Total Amount of Dollar received in 2019 5,037,641.81 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) STATEMENT OF BANK RECONCILIATION FOR THE YEAR ENDED 31 DECEMBER, 2019. BANK: Guaranty Trust Bank PLC ACCOUNT TYPE: Designated Account ACCOUNT NO: 0242358559 2019 2018 US Dollar Naira US Dollar Naira $ N $ N Opening balance 6,851,537.45 2,459,701,944 - - IDA Advance Deposit 4,338,371.95 1,553,137,158 7,999,975.00 2,599,991,875 GFF Receipt 705,269.86 252,486,610 1,349,975.00 484,641,025 11,895,179.26 4,265,325,712 9,349,950.00 3,084,632,900 Interest received 70,506.59 25,311,866 17,255.57 6,194,750 11,959,685.85 4,290,637,578 9,367,205.57 3,090,827,650 Less Transfers To Draw Down (6,704,034.60) (2,406,748,421) (2,515,636.62) (888,350,849) Less Bank Charges (53.97) (19,375) (31.50) (11,308) Balance as per cashbook 5,255,597.28 1,883,869,782 6,851,537.45 2,202,465,493 Balance as per bank statement 5,255,597.28 1,892,015,021 6,851,537.45 2,459,701,944 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) STATEMENT OF BANK RECONCILIATION FOR THE YEAR ENDED 31 DECEMBER, 2019. BANK: Guaranty Trust Bank PLC (GTB) ACCOUNT TYPE: Drawn Down Account ACCOUNT NO: 0242357253 2019 2018 N N Opening balance 11,896,020 - Transfers from Designated (Dollar) Account 2,386,334,420 888,350,849 Transfer from Counterpart Fund - 10,000 Various deposits 1,110,228 618,024 2,399,340,668 888,978,873 Deduct Payment (2,328,189,523) 877,009,558 Deduct Bank Charges (191,700) 73,294.78 Cashbook balance 70,959,445 11,896,020 Add unpresented cheque (Audit) 3,318,000 1,800,000 Balance as per Bank Statement at 31 December 74,277,445 10,096,020 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) STATEMENT OF BANK RECONCILIATION FOR THE YEAR ENDED 31 DECEMBER, 2019. BANK: Guaranty Trust Bank PLC ACCOUNT TYPE: State Counterpart Fund ACCOUNT NO: 0242357318 2019 2018 N N Opening balance 5,335,021 - Receipt from State Government - 60,800,000 Other Sundry Receipts 26,140 48,840 5,361,161 60,848,840 Deduct total payment (4,686,367) (55,483,281.02) Deduct Bank Charges (3,423) (30,538.00) Balance as per cashbook 671,371 5,335,020.98 Balance as per bank statement 671,371 5,335,020.98 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) WORLD BANK ASSISTED CREDIT NO:58510-NG RECONCILIATION OF AMOUNT RECEIVED BY THE PROJECT FROM THE WORLD BANK WITH THE AMOUNT DISBURSED BY THE BANK AS AT 31 DECEMBER, 2019. US Dollar Naira $ N Amount received by the Project (IDA) 2018 7,999,975.00 2,599,991,875 Amount received by the Project (GFF) 1,349,975.00 484,641,025 9,349,975.00 3,084,632,900 Amount received by the Project (IDA) 2019 4,332,371.95 1,553,137,158 Amount received by the Project (GFF) 2019 705,269.86 252,486,610 14,387,591.81 4,890,256,668 Amount disbursed by the Bank 2018 9,349,950.00 3,084,632,900 Amount disbursed by the Bank 2019 5,037,641.81 1,805,623,768 14,387,591.81 4,890,256,668 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) STATEMENT OF DESIGNATED ACCOUNT FOR THE YEAR ENDED 31 DECEMBER, 2019. 2019 2018 $ N $ N Opening balance 6,851,537.45 2,459,701,944 - - Receipt IDA 4,332,371.95 1,553,137,158 7,999,975.00 2,599,991,875 Receipt GFF 705,269.86 252,486,610 1,349,975.00 484,641,025 11,889,179.26 4,265,325,712 9,349,950.00 3,084,632,900 Interest received 70,506.59 25,311,866 17,255.57 6,194,750 11,959,685.85 4,290,637,578 9,367,205.57 3,090,827,650 Deduct Withdrawals 6,704,034.60 2,406,748,421 2,515,636.62 888,350,849 5,255,651.25 1,883,889,157 6,851,568.95 2,202,476,801 Deduct Bank Charges 53.97 19,375 31.50 11,308 Balance at December, 2019 5,255,597.28 1,883,869,782 6,851,537.45 2,202,465,493 Exchange rate at 31 December, 2019 360 to $ 1,892,015,021 359 to $ 2,459,701,944 Exchange Gain 8,145,239 257,236,451 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) STATEMENT OF EXPENDITURE (SOE) FOR THE YEAR ENDED 31 DECEMBER, 2019 Application No and US Dollar US Dollar Total Naira Equivalent Civil Works Goods Non – Consultanc Training & PBF Operating Bank Consultancy y services Workshop Cost Date IDA GFF US Dollar Services $ $ $ N N N N N N N N N Opening 1 – 1 – 20 7,999,975 1,349,975 9,349,950.00 3,348,633,285 11,728,273 215,763,791 6,532,020 3,251,126 195,396,814 431,740,348 12,622,949 2,471,597,964 YB/NSHIP/WD/003 21 – 02 – 2019 2,162,894.62 352,099.13 2,514,993.75 901,501,651 YB/NSHIP/WD/00414 – 06 – 2019 1,160,718.60 188,954.19 1,349,672.79 483,734,089 11,668,929 76,539,000 40,986,684 17,455,044 205,914,873 1,916,753,085 54,182,118 (517,875,965) YB/NSHIP/WD/005 22 – 10 – 2019 1,008,758.74 164,216.53 1,172,975.27 420,388,028 12,332,346.96 2,055,244.85 14,387,591.81 5,154,257,053 23,397,202 292,302,791 47,518,704 20,706,170 401,311,687 2,348,493,433 66,805,067 1,953,721,999 Other Funds: Exchange Gain 8,145,239 8,145,239 Interest 4,611 4,611 Refunds 1,002,617 1,002,617 IDA & GFF 12,332,346.96 2,055,244.85 14,387,591.81 5,163,409,520 23,397,202 292,302,791 47,518,704 20,706,170 401,311,687 2,348,493,433 66,805,067 1,962,874,466 State C/Fund: Opening 60,848,840 - 2,875,000 4,151,334 8,559,116 7,811,399 24,554,900 7,562,070 5,335,021 Other Funds: Refunds 126,140 126,140 Payments 1,450,000 - 1,280,000 - 1,959,790 (4,689,790) 5,224,384,500 23,397,202 295,177,791 53,120,038 29,265,286 410,403,086 2,373,048,333 76,326,927 1,963,645,837 YOBE STATE NIGERIA STATE HEALTH INVESTMENT PROJECT-AF (NSHIP-AF) ASSET LIST AS AT 31 DECEMBER, 2019. CIVIL WORKS S/N DESCRIPTION REG NO QUANTITY UNIT PRICE AMOUNT LOCATION STATUS N N 1 Renovating of NSHIP Office 1 11,728,273 11,728,273 Damaturu Good 11,728,273 MOTOR VEHICLE 1 Toyota Hilux Utility P/up 3 25,915,940 77,747,820 Office Good 2 Toyota Mobile Ambulance bus 4 26,151,940 104,607,760 Office Good 3 Project Vehicles 4 WD Hilux 3 73,439,500 Office Good 255,795,080 PLANT & MACHINERY 1 30KV Generator 1 5,500,000 5,500,000 Office Good OFFICE EQUIPMENT 1 Internet Connectivity 1 10,417,050 10,417,050 Office Good 2 Hisense Refrigerator 5 93,000 465,000 Office Good 3 Kitchen Refrigerator 1 164,400 164,400 Office Good 4 Water Dispenser 2 54,800 109,600 Office Good 5 Hisense TV 32” 10 90,720 907,200 Office Good 6 Microwave Ovum 1 58,000 58,000 Office Good 7 Plates, cups & spoons 63,000 63,000 Office Good 8 Cashiers safe (Digital) 1 589,500 589,500 Office Good 9 Hisense Air Conditioner 10 174,000 1,740,000 Office Good 10 Stabilizer 5,000 watts 10 49,320 493,200 Office Good 11 Paper Shredder 3 253,450 760,350 Office Good 12 HP Desktop computer system 1 196,000 196,000 Office Good 13 HP Pavilion 15” Laptops 11 268,500 2,953,500 Office Good 14 HP LazerJet Printer (Convention) 2 235,000 470,000 Office Good 15 HP LazerJet Printer (Network) 2 272,800 545,600 Office Good 16 Ipad 11 145,000 1,595,000 Office Good 17 HP 5 canjet 1 80,000 80,000 Office Good 18 Binding Machine 1 48,000 48,000 Office Good 19 Installation 200,000 200,000 Office Good 20 HP Pavilion Laptop 360 2 198,000 396,000 Office Good 21 Big Printer MMP HP 1 400,000 400,000 Office Good 22 Refrigerator 1 105,000 105,000 Office Good 23 Small Generator 1 150,000 150,000 Office Good 24 Air Conditioner 4 120,000 480,000 Office Good 25 Cartridge No: MMP277HPN Colouret 1 35,000 35,000 Office Good 26 Digital Camera, Sony Alpha A290L 14.2 1 160,000 160,000 Office Good MPSLR Camera +18 – 55M Lens 27 Hard Disk 1 20,000 20,000 Office Good 28 VAT & WHT 472,061 Office Good 29 Projectors 2 - Office Good 30 Screen 2 - 582,000 Office Good 31 Public address equipment - - Office Good 32 72500 Watts of stabilizer & - - Office Good accessories 24,655,461 OFFICE FURNITURE 1 Executive Table 10 116,450 1,164,500 Office Good 2 Executive Chairs 10 54,800 548,000 Office Good 3 Mini Conference Table 1 487,800 478,800 Office Good 4 Conference Room Chairs 16 55,000 880,000 Office Good 5 Visitors Chairs 20 25,000 500,000 Office Good 6 Curtain - 400,500 400,500 Office Good 7 Dustbin 10 4,500 45,000 Office Good 8 Filling Cabinet 7 75,950 531,300 Office Good 9 File Shelves 2 32,880 105,600 Office Good 10 File Cabinet 2 120,000 240,000 Office Good 11 Executive Table 3 75,000 225,000 Office Good 12 Executive Chairs 3 65,000 195,000 Office Good 13 Office Chairs 6 16,500 99,000 Office Good 14 Hall Chairs 15 27,000 405,000 Office Good 15 Office Shelves 4 148,350 593,400 Office Good 16 VAT & WHT - 289,650 Office Good 17 Sets of Tables 4 - Office Good 18 Executive Chairs 4 - 2,517,500 Office Good 19 Visitors Chairs 8 - Office Good 9,227,250 SUMMARY ASSETS AMOUNT N 1 Civil Works 11,728,273 2 Motor Vehicle 255,795,080 3 Plant & Machinery 5,500,000 4 Office Equipment 24,655,461 5 Office Furniture 9,227,250 295,177,791