IOAC 4 MkASARRWNY Our Reference: LC793/25 1/16 Your Reference: Date: 23rd November, 2016 Mrs Mandie Finau Acting Chief Executive Officer Ministry of Infrastructure NUKU'ALOFA Dear Mandie AUDIT REPORT: TONGA TRANSPORT SECTOR CONSOLIDATION PROJECT (TTSCP) AS AT 30th JUNE, 2016 Please find enclosed is the abovementioned Project signed accounts together with my audit report duly signed. Once again, I would like to thank you and your staff for all the assistance and co-operation during the audit. Yours Sincerely AU Silia Fe'iloaki- for AUDITOR G encl Po Box 50, Tupou College Old Boys Building Nuku'alofa, Tonga, South Wfest Pacific Telephone: (676)21-600 | Facsimile: (676) 23-749 1 Email: info@audit.gov,to I Website: www. audit,.gov.to TRANSPORT SECTOR CONSOLIDATION PROJECT (TSCP) FINANCIAL STATEMENT FOR THE YEAR ENDED 30 JUNE 2016 MINISTRY OF INFRASTRUCTURE NUKU'ALOFA TONGA GOVERNMENT OF TONGA MINISTRY OF INFRASTRUCTURE TRANSPORT SECTOR CONSOLIDATION PROJECT CONTENTS PAGE NO. Statement by Chief Executive Officer for Ministry of Infrastructure 3 Report of Independent Auditor 4 Statement of Receipts and Payments 5 Notes to the Account (#1 - #15) 6-12 Statement of Uses of Funds by Project Activities 13 -23 Statement of Sources and Uses of Funds TSCP I - USD Designated Account 24 Statement of Sources and Uses of Funds TSCP I - TOP Cheque Account 25 Statement of Sources and Uses of Funds TSCP AF - USD Designated Account 26 Statement of Sources and Uses of Funds TSCP AF - TOP Cheque Account 27 2 GOVERNMENT OF TONGA MINISTRY OF INFRASTRUCTURE TRANSPORT SECTOR CONSOLIDATION PROJECT Statement by the Chief Executive Officer - Ministry of Infrastructure In my opinion, the accompanying project statements of the Transport Sector Consolidation Project (TSCP), financed by the World Bank International Development Agency (IDA No. H416-TO,) and co-financed by the Pacific Regional Infrastructure Facility (PRIF TF No. 099585) with IDA additional financing (IDA No. D091- TO, 5730-TO); for the period from 01 July 2015 to 30 June 2016, give atrue and fair value of the project's status of funds as at 30 June 2016. Dated atNuku'alofa this ...... ........ day of November, 2016. ....t......... .. Mrs. udie Finau (Acting Chief Executive Officer - Ministitye Pflst ucture) 3 INDEPENDENT AUDITOR'S REPORT To the Chief Executive Officer for Ministry of Infrastructure Transport Sector Consolidated Project We have audited the accompanying Statement of Cash Receipts and Payments and the accompanying notes to the Financial Statements for the Transport Sector Consolidated Project as set out on pages 5 to 27 for the financial period ended 30h June 2016. Management's Responsibility for the Financial Statements Management is responsible for the preparation of the Financial Statement on the cash basis accounting as accordance with the Public Finance Management Act 2002 and fair presentation of the financial statements in accordance with the International Public Sector Accounting Standards Financial Reporting under the Cash Basis ofAccounting and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor's 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 of Supreme Audit Institution (ISSAIs). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fiaud or error. In making those risk assessments, the auditor considers internal control 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 included .evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my unqualified audit opinion. Unqualified Opinion In my opinion, the Financial Statements as shown on page 5 to 27, have been presented fairly in all material respects the receipts and payments of Transport Sector Consolidated Project for the year ended 300 June 2016 in accordance with the International Public Sector Accounting Standards Financial Reporting under the Cash Basis ofAccounting. Sefita Tangi FCP (A Nuku'alofa AUDITOR GENERAL 23rd November, 2016 Po Box 50, Tupou College Old Boys Building, Nuku'alofa, Tonga, South West Pacifc Telephone: (676)21-600 | Facsimile: (676) 23-749 | Email: toag.info@audit.gov.to I Website: www.audit,gov.to GOVERNMENT OF TONGA MINISTRY OF INFRASTRUCTURE TRANSPORT SECTOR CONSOLIDATION PROJECT Statement of Cash Receipts and Payments For the period from It July 2015 to 30t" June 2016 (All amounts are in US dollars) Note 30 June 2016 30 June 2015 Cumulative as at 30 June 2016 Receipts World Bank 4 683,009 2,731,961 15,555,765 Other Receipts 5 64,222 72,643 137,984 TSCP 1 747,231 2,804,604 15,693,749 World Bank 4 200,000 - 200,000 TSCP AF 200,000 - 200,000 Total Project Receipt $947,231 $2,804,604 $15,893,749 Payments Component A 1,710,260 Component B 6 484,193 494,678 4,556,240 Component C 7 775,990 1,583,997 5,772,926 Component D 8 36,360 658,288 3,235,736 TCIRCRP - 167,546 0 Incremental Operating Costs (IOCs) 9 25,295 51,127 370,077 TSCP 1 1,321,837 2,620,544 15,645,239 Component D 8 40,482 40,482 Incremental Operating Costs (IOCs) 9 360 360 TSCP AF 40,842 - 40,842 Total Project Payments $1,362,679 2,620,544 $15,686,081 Excess of receipts over payments -$415,448 $184,060 $207,668 Cash and cash equivalents, beginning of period 10 623,115 439,055 - Loss on closing balance conversion 96 - 96 Cash and cash equivalents, ending of period 10 $207,571 $623,115 $207,572 *The "Statement of Cash Receipts and Payments" consolidates the Statement of Sources and Uses of Fund for the TSCP bank accounts. See page 24- 27. 5 GOVERNMENT OF TONGA MINISTRY OF INFRASTRUCTURE TRANSPORT SECTOR CONSOLIDATION PROJECT Notes to and forming part of the Financial Statements For the period from 1 July 2015 to 30th June 2016 1. General Information The Tonga Transport Sector Consolidation Project was established with a grant of US$5.25 million from the International Development Association (IDA); the financing agreement between the government of Tonga and IDA was signed on the 170 of July 2008. On the 29" of July 2011 another financing agreement for US$10.3 million was signed with the Pacific Region Infrastructure Facility (PRIF). These two funds are referred to as TSCP 1 in this report. An additional financing by IDA of XDR$3 million was singed on the 18th of November 2015, this fund will be referred to as TSCP AF in this report. As of June 2016 the additional financing was worth US$4.2 million. The Government of Tonga contribute in the form of CT refund and foregone taxes as per the PAD and IDA financing agreement of 2015. The project have four main components and they are: * Component A: Establishment of a sustainable transport sector policy, institutional and operational framework; * Component B: Provision of high priority strategic investments required to meet with mandatory safety and security standards required under international agreements, treaties and obligations; * Component C: Further investments consistent with the policy/planning frameworks and investment plans developed in Component A for a more sustainable transport sector; and * Component D: Provision of project implementation support. The current address of business for the project is as follow: MOI Building, Alaivahamama'o and ByPass Rd Longolongo P: 22-712 2. Going Concern Assumption As per Section IV of Schedule 2 to the Financing Agreement 2015, the closing date for the TSCP AF is the 30" of June 2018. As per the "Notice of Extension of Closing Date " letter issued by the World Bank on the 30" of December 2015 the closing date for the TSCP I is also the 30"' of June 2018. 3. Significant Accounting Policies. a) Statement of Compliance The project financial statements have been prepared in accordance with the International Public Sector Accounting Standards Financial Reporting under the Cash Basis of Accounting. 6 b) Basis of Preparation They are prepared on the cash basis accounting as accordance with the Public Finance Management Act 2002 and the "Financial Reporting under the Cash Basis of Accounting" issued by the International Public Sector Accounting Standard Board in February 2016. c) Receipts Receipts are recorded in the project when funds are received in the project bank accounts. d) Payments Payments are recorded in the project when funds are transferred from the project bank accounts or directly to the suppliers from the World Bank. No direct payment occurred during the financial period 1St July 2015 to 30" June 2016. e) Comparative Information The Statement of Receipts and Payments is included in the financials for the first time to consolidate the TSCP I and TSCP AF, f) Functional and reporting currency The functional and reporting currency is the US dollar, rounded to the nearest dollar. g) Rule of origin All goods and works must be provided by nationals of and produced in or supplied from the World Bank member countries and/ or South Pacific Countries unless authorised by the International Development Association (IDA), 4. World Bank Advances Receipts from the World Bank in to the TSCP project consist of the following: Cumulative as 30 June 2016 30 June 2015 at 30 June 2016 IDA H4160 470,226 398,635 5,255,765 PRIF TF 99585 212,783 2,333,326 10,300,000 TSCP 1 683,009 2,731,961 15,555,765 IDA D0910 200,000 - 200,000 TSCP AF 200,000 - 200,000 $883,009 $2,731,961 $15,755,765 7 5. Other Receipts Other Receipts consist of the following: Cumulative as 30 June 2016 30 June 2015 at 30 June 2016 CT refund 64,222 72,643 132,132 Bidding Revenue - - 5,851 TSCP 1 $64,222 $72,643 $137,984 6. Component B Contracts Contract payments under component B during the financial period consist of the following: 30 June 2016 B.9.4.1A-Supply of Hose Fire 1,689 B9,8-Outboard Motor - Vava'u 4,065 89.9-Supply of Arch GIS 2,517 B9.10-Supply of Road Signs 20,364 B 10-Rescue Fire Station 276,185 BI -Transit Screening Point and Terminal Expansion 179,373 $ 484,193 7. Component C Contracts Contract payments under component C during the financial period consist of the following: 30 June 2016 C .A-Legislative Framework - Drafting 29,353 C4.3-Structural redesign of Aircraft Rescue Fire Station 2,463 C4.4-Structural redesign of Transit Lounge 1,017 C4.5-Structural Inspector 13,241 CS.4F-Office Equiptment Supply 19,627 C6.2.1-PERIODIC Road Maintenance 7,042 C6.2.2-PERIODIC Road Maintenance 15,304 C6.2.3-PERIODIC Road Maintenance 64,919 C6.2.4-Otta Seal Haapai 289,525 C6.2.5-Asphalt Work - Tongatapu 315,926 C7.2. 1-Area Wide Route Maintenance - Eua 2,734 C7.2,2-Area Wide Route Maintenance - Haapai 2,272 C7.2.3-Area Wide Route Maintenance - Hahake District 2,648 C7.2.4-Area Wide Route Maintenance - Hihifo District 2,229 C7.2.5-Area Wide Route Maintenance - Nuku'alofa District 2,910 C7.2.6-Area wide Route maintenance - Vaheloto 1,591 C7.2.7-Area Wide Route Maintenance - Vava'u District 3,190 $ 775,990 8 8. Component D Contracts Payments toward Contract D contracts or Project Support contracts consist of the following: 30-Jun-16 D5.C-TSCP Project Accountant 3,109 D8.C-Contracts Manager 16,671 D9.A-Procurement Officer 11,412 D 1-Administrative Assistant 5,169 TSCP 1 $36,360 D02-Contracts Manager 13,717 D03-Project Accountant 10,104 D04-Procurement Officer 10,644 DOS-Administrative Assistant 6,017 TSCP AF $40,482 $76,841 This note also applies to the "Statement of Sources and Uses of Fund" on page 24 and 26. 9. Incremental Operating Costs The incremental Operating Costs during the financial period consist of the following: 30-Jun-16 30-Jun-15 US$ US$ DA - ANZ USD Ace - 1731133 5,068 42,274 IOC - ANZ TOP Acc - 1731122 20,227 8,852 TSCP 1 $25,295 $ 51,127 DA - ANZ USD Ace - 1900760 142 IOC - ANZ TOP Acc - 1900771 219 TSCP AF $360 - $25,656 $51,127 This note also applies to the "Statement of Sources and Uses of Fund", see details on page 24 to 27, 10. Cash and cash equivalents Cash and cash equivalents held are as follows: June 2016 June 2015 US$ US$ DA - ANZ USD Ace - 1731133 39,731 622,676 IOC - ANZ TOP Acc - 1731122 8,686 439 TSCP 1 48,418 623,115 DA - ANZ USD Ace - 1900760 154,797 - IOC - ANZ TOP Acc - 1900771 4,358 TSCP AF 159,154 $207,572 $623,115 This note also applies to the "Statement of Sources and Uses of Fund", see details on page 24 to 27. The 2016 receipts and payments in to the ANZ TOP accounts is recorded by applying the US$ spot exchange rate at the date of the top up from the ANZ USD accounts. This differs from the 2015 financial. 9 11. Active Contracts Contracts that are still open and active consists of the following: 30-June-16 B10-Rescue Fire Station 24,645 B1 1-Transit Screening Point and Terminal Expansion 29,292 TSCP 1 $ 53,937 DO1-Project Manager 100,246 D02-Contracts Manager 52,907 D03-Project Accountant 33,499 D04-Procurement Officer 36,258 D05-Administrative Assistant 18,261 TSCP AF $ 241,171 $ 295,108 Funds committed are not available for other spending, see note 12. 12. Funds available Total funds available as of the 30", of June 2016 for future contracts are as follows: 30-Jun-16 TSCP I & AF Cash 207,572 Clientconnection balance(XDR 1,357,938.40) of IDA Grant D0910-TO 1,899,539 Clientconnection balance(XDR 1,500,000.00) of IDA CR 5730-TO 2,098,260 Funds on hand $4,205,371 Less: Active Contracts 295,108 $3,910,263 The clientconnection balance is the US$ equivalent using the WB clientconnection currency converter (1.39884) as of the 30' of June 2016. This fund is not included under the cash and cash equivalents as it is subject to a significant risk of changes in value, and it will take more than 12 months to utilise the balance. 13. Fixed Asset Schedule The summary of the fixed asset schedule as of 30 June 2016 consist of the following: Opening Balance Closing Balance as Asset Type as of 1 July 2015 Additional(+) Written Off(-) of 30 June 2016 Equipment's 1,556,483.54 26,118.26 1,582,601.80 Office Equipment's 122,020.64 22,143.39 144,164.03 Motor Vehicles 133,754.43 - 133,754.43 Plant and Fixtures 1,049,976.46 - 1,049,976.46 TOTAL $ 2,862,235.07 $ 48,261.65 $ - $ 2,910,496.72 The schedule only include items from completed contracts as of 30 June 2016. 10 14. Statement of Cash Receipts and payments by fund Classification For the period from 1 July 2015 to 30th June 2016 (All amounts are in US dollars) Cumulative as at 30 June 2016 30 June 2015 3u ne 2016 30 June 2016 Receipts IDA H4160-TO 470,226 2,333,326 5,255,765 CT refund from GoT 64,222 72,643 132,132 PRIF TF 99585 212,783 398,635 10,300,000 Bid Revenue 5,851 TSCP 1 747,231 2,804,604 15,693,749 IDA D091-TO 200,000 - 200,000 TSCP AF 200,000 - 200,000 Total Project Receipt $ 947,231 $ 2,804,604 $ 15,893,749 Payments PRIF TF 99585 contracts 866,279 2,373,005 10,305,851 IDA H4160-TO contracts 455,558 415,084 5,339,387 TCIRCRP contracts -167,546 TSCP 1 1,321,837 2,620,544 15,645,239 IDA D09 1-TO contracts 40,842 - 40,842 TSCP AF 40,842 - 40,842 Total Project Payments $ 1,362,679 $ 2,620,544 $ 15,686,081 Excess of receipts over payments -415,448 $ 184,060 $ 207,668 Cash and cash equivalents, beginning of period 623,115 439,055 0.00 Loss on closing balance conversion 96 96.00 Cash and cash equivalents, ending of period $ 207,572 $ 623,115 $ 207,572 The CT refund receipt of US$132,132 was utilised for the IDA H4160-TO contract payments. The receipt from bidding revenue of US$5,851 was utilised for the PRIF contract payments 11 15. Statement of Cash Receipts and payments in TOP For the period from 1V July 2015 to 30"' June 2016 (All amounts are in TOP dollars) Cumulative 30 June 2016 30 June 2015 as at 30 June 2016 Receipts World Bank 1,495,790 5,655,159 11,510,125 Other Receipts 140,646 150,372 22,859,184 TSCP 1 1,636,436 5,805,531 34,369,310 World Bank 438,000 - 438,000 TSCP AF 438,000 - 438,000 Total Project Receipt $2,074,436 $5,805,531 $34,807,310 Payments Component A 3,745,468 Component B 1,060,382 1,023,983 9,978,166 Component C 1,699,418 3,278,875 12,642,708 Component D 79,628 1,362,656 7,086,261 TCIRCRP - 346,820 - Incremental Operating Costs (IOCs) 55,395 105,832 810,470 TSCP 1 2,894,824 5,424,526 34,263,074 Component D 88,656 88,655 Incremental Operating Costs (IOCs) 788 788 TSCP AF 89,444 - 89,444 Total Project Payments $2,984,268 5,424,526 $34,352,518 Excess of receipts over payments -$909,832 $381,005 $454,792 Cash and cash equivalents, beginning of period 1,291,832 782,034 Loss on closing balance conversion -72,791 - 128,793.33 - Cash and cash equivalents, ending of period $454,792 $1,291,832 $454,792 The rate used for conversion from the US$ to TOP was from the Clientconnection currency converter. The closing rate on the 30th of June 2016, US$=2.19 TOP, was used to convert the column "30 June 2016" and the "Cumulative as at 30 June 2016". The closing rate on the 30"' of June 2015, US$=2.07 TOP, was used to convert the column "30 June 2015". Cash and cash equivalents beginning balance are derived from the previous audited reports. 12 GOVERNMENT OF TONGA MINISTRY OF INFRASTRUCTURE TRANSPORT SECTOR CONSOLIDATION PROJECT STATEMENT OF EXPENDITURE BY PROJECT ACTIVITIES FOR THE PERIOD ENDED 30 JUNE 2016 (UNITED STATES DOLLAR) Value revised ACTUAL CUMULATIVE Referece PROJECT ACTIVITIES CONSULTANT FUND as at 30 June PAYMENT PAYMENTS AT Aalable Reference 20601 JUL 15 - 30 30JN 06 Available JUN 16 A: POLICY AND PLANNING Transport Sector Policy & Roughton A.1 Planning Framework International Ltd IDA 489,211 489,211 - Aviation Sector Strategic McGregor & A.2 - T Development Plan Company IDA 20,401 20,401 - Aviation Sector Strategic A.2 - R Development Plan Capa Consulting IDA 222,307 222,307 - TAL Future Airport A.3 Investment Study Airbiz Aviation IDA 225,118 225,118 - Maritime Sector Strategic A.4.A Development Plan STC - BV IDA 218,800 218,800 - Options for Sustainable Road Roughton A.5.A Maintenance International Ltd IDA 273,254 273,254 - Training of Domestic NZ Institute of A.5.C Contractors Highway Learning PRIF 39,845 39,845 - Road Network Condition NZ Institute of A.5.D Survey Highway Learning PRIF 23,268 23,268 - Sustainable Road Roughton A.5.E Maintenance Planning International Ltd PRIF 198,055 198,055 - Total Component A 1,710,260 - 1,710,260 - 13 Value revised ACTUAL CUMULATIVE PROJECT ACTIVITIES CONSULTANT FUND as at 30 June PAYMENTS PAYMENTS AT Aalable Reference 2016 01 JUL 15 - 30 30 JUNE 2016 Available JUN 16 B: URGENT AND HIGH PRIORITY OBLIGATIONS Aviation Legal Surveillance Legal Air Systems B.1 and Compliance Review Ltd NZ IDA 150,560 150,560 - Translation of Civil Aviation Solutions House B.IA Legislation Consulting IDA 8,995 8,995 - PAPI Navigational Aid Radiola B.2 (TBU) Aerospace IDA 128,241 128,241 - Prestige Diesel & B.3 New Fire Tender (TBU) Marine Ltd IDA 887,395 887,395 - L3 Communications/ X-ray Machine & Generator Liuanga's Vision B.4 (TBU) Electrical IDA 128,802 128,802 - B.5 Navigational Lights Reid Technology IDA 100,566 100,566 - B.8 Road Safety Audit MWH NZ PRIF 249,296 249,296 - Tafolo B.8.1 Road Safety Works Construction PRIF 257,108 257,108 - B.8.2.1 Road Safety Works CCECC PRIF 170,061 170,061 - B.8.2.2 Road Safety Works 1313 Construction PRIF 46,965 46,965 - 13.8.2.4 Road Safety Works - Eua Petani Quarry PRIF 32,230 32,230 - Vava!u 13.8.2.5 Road Safety Works - Vava'u Construction PRIF 81,692 81,692 - Gateos Expert 13.8.2.6 Road Safety Works - Ha'apai Painting PRIF 104,355 104,355 - 14 Design of Coastal Radio B.9.1.A System Peter Williams PRIF 44,373 44,373 - Design of Coastal Radio Dunstan & B9. 1.3 System Associates Pty Ltd PRIF 26,476 26,476 - Maritime Improvement Palu Development B.9.2.1 Works - Vava'u Services Ltd PRIF 53,119 53,119 - Maritime Improvement Palu Development B.9.2.2 Works - Ha'apai Services Ltd PRIF 86,137 86,137 - Maritime Needs Safety B.9.2.A Assessment BMT Asia Pacific PRIF 187,900 187,900 - Maritime Needs Training B.9.2.B Assessor Boro Lucic PRIF 12,795 12,795 - B.9.2.C TA for TMPI Uwe Bretling PRIF 48,814 48,814 - Airlite Steel Ltd, Marine Aids to Navigation Reid Technology, B.9.3 (divided into 3 lots) Industrial Auto PRF 128,281 128,281 - Fire Fighting Training B.9.4.1 Facility Phillips & Smith PRIF 100,283 100,283 - PSL Fire and B.9.4.1A Supply of Hose Fire Safety PRIF 1,689 1,689 1,689 - Survival Graft B.9.4.2 Live Boat Davit Inspectorate PRIF 103,042 103,042 - Installation of Aids to Palu Development B.9.4.3A Navigation Services Ltd PRIF 25,777 25,777 - Installation of Aids to Palu Development B.9.4.3B Navigation Services Ltd PRIF 84,232 84,232 - Pacific Shipping B.9.5 Niua Working Boat Ltd PRIF 125,671 125,671 - B9.8 Outboard Motor - Vava'u E.M Jones Ltd PRIF 4,065 4,065 4,065 - B9.9 Supply of Arch GIS Eagle Technology PRIF 2,517 2,517 2,517 - 15 Roadsigns and Traffic Control B9.10 Supply of Road Signs Equipment Ltd PRIF 20,364 20,364 20,364 310 Rescue Fire Station CCECC IDA 528,644 276,185 503,998 24,645 Transit Screening Point and 11 Terminal Expansion Yanjian Group IDA 653,958 179,373 624,666 29,292 Supply of Fire Protective B.13.2 Equipment Phillips & Smith IDA 25,772 25,772 - Total Component B 4,610,177 484,193 4,556,240 53,937 Value revised ACTUAL CUMULATIVE PROJECT ACTIVITIES CONSULTANT FUND as at 30 June PAYMENTS PAYMENTS AT Reference 01 JUL 15 - 0 3Available 1 ~2016 JN630 JUNE 2016 JUN 16 C: TRANSITION TO SUSTAINABELITY Legislative Framework - CLA Drafting Frank Williams PRIF 185,809 29,353 185,809 - Translations of Legislative Annis C1.B Framework Taumoepeau PRIF 14,709 14,709 - Road Maintenance Design C.4.1 and Supervision PECG PRIF 110,034 110,034 - Structural redesign of C4.3 Aircraft Rescue Fire Station Structerre PRIF 28,103 2,463 28,103 - Structural redesign of C4.4 Transit Lounge Structerre PRIF 15,122 1,017 15,122 - C4.5 Structural Inspector Danny Amanaki PRIF 13,241 13,241 13,241 - Road Laboratory C.5.1 Specification Specialist Ken Robinson PRIF 11,335 11,335 - Road Laboratory Equipment Groundtest C.5.2 Upgrade Equipment Ltd PRIF 93,492 93,492 - 16 Laboratory Upgrade - Groundtest C.5-3 Standards Equipment Ltd PRIF 3,272 3,272 Road Laboratory Hardware Pacific Timber & C.5.4.A Local Supply Hardware PRIF 2,530 2,530 Road Laboratory Hardware C.5.4.B Local Supply Jones Industry PRIF 1,154 1,154 Road Laboratory Hardware C.5.4.C Local Supply HABs PRIF 2,773 2,773 Road Laboratory Hardware C.54.D Local Supply Ricoh Tonga Ltd PRIF 489 489 Road Laboratory Hardware C.5.4.E Local Supply PATCO PRIF 2,174 2,174 Vavatau C5-4F Supply of Office Equiptment Technology PRIF 19,627 19,627 19,627 - Pacific Timber & C.5.5 Roads Laboratory Trainer Hardware PRIF 67,173 67,173 - C.5.6 Material Lab Extension Viliami To'a PRIF 23,325 23,325 - Road Maintenance Works Vava'u C.6.1.1 Yrl Site 1 Construction PRIF 282,320 282,320 - Road Maintenance Works Vava'u C.6.1.2 Year 1, Site 2 Construction PRIF 331,870 331,870 - Road Maintenance Works C.6.1.3 Year 1, Site 3 BB Construction PRIF 513,564 513,564 - Road Maintenance Works Tafolo C.6.1.4 Year 1, Site 4 Construction PRIF 336,920 336,920 - PERIODIC Road Five Star C6.2.1 Maintenance Construction PRIF 102,882 7,042 102,882 - PERIODIC Road Five Star C6.2.2 Maintenance Construction PRIF 233,176 15,304 233,176 - PERIODIC Road Five Star C6.2.3 Maintenance Construction PRIF 382,622 64,919 382,622 - 17 C6.2.4 Otta Seal Haapai Yanjian Group PRIF 335,092 289,525 335,092 - McConnell C6.2-5 Asphalt Work - Tongatapu Dowell PRIF 315,926 315,926 315,926 - GENERAL Routine C7.1.1 Maintenance Works Petani Quarry PRIF 107,389 107,389 - Ofa ki GENERAL Routine Otumoemohe C7.1.2 Maintenance Works Enterprise PRIF 35,435 35,435 - GENERAL Routine Five Star C71.3 Maintenance Works Construction PRIF1 153,956 153,956 - GENERAL Routine Five Star C7.1.4 Maintenance Works Construction PRIF 88,593 88,593 - GENERAL Routine Five Star C7.1.5 Maintenance Works Construction PRIF 102,888 102,888 - GENERAL Routine Five Star C7.1.6 Maintenance Works Construction PRIF 56,161 56,161 - GENERAL Routine Five Star C7.1.7 Maintenance Works Construction PRIF 138,802 138,802 - Area Wide Route C7.2.1 Maintenance - Eua BB Construction PRIF 124,840 2,734 124,840 - Area Wide Route Veisiale C72.2 Maintenance - Haapai Construction PRIF 107,677 2,272 107,677 - Area Wide Route Maintenance - Hahake Five Star C7.2.3 District Construction PRIF 117,793 2,648 117,793 - Area Wide Route Five Star C7.2.4 Maintenance - Hihifo District Construction PRIF 100,547 2,229 100,547 - Area Wide Route Maintenance - Nuku'alofa Five Star C7.2.5 District Construction PRIF 129,544 2,910 129,544 - Area wide Route To'a Civil and C7.2.6 maintenance - Vaheloto Road Contractors PRIF 72,364 1,591 72,364 - 18 Area Wide Route Veisiale C7.2.7 Maintenance - Vava'u District Construction PRIF 137,048 3,190 137,048 - C.8.1 MOT Suzuki Grand Vitara Nirajans Autopart PRIF 37,878 37,878 - C.8.2 PST Suzuki Grand Vitara Nirajans Autopart PRIF 37,878 37,878 - Toyota Tusho Tonga Ltd (Asco C.8.3 MOT LAD Toyota Hilux Motors) PRIF 33,356 33,356 - C.8.4 125 CT Bikes Jones Industry PRIF 24,643 24,643 - C8.5 Traffic Counter System TCS Instruments PRIF 1,759 1,759 - Change Management C.11 Specialist Colin Ward PRIF 195,090 195,090 - Change Management C1I.A Specialist 2 Colin Ward PRIF 287,072 287,072 - C.12 TA - Road Part 2 Bruce Jackson PRIF 185,171 185,171 - C.16 Technical Writer Aviation Peter Davey PRIF 36,974 36,974 - NZ Institute of C.18 Bitumen Safety Training Highway Learning PRIF 31,335 31,335 - Total Component C 5,772,926 775,990 5,772,926 - Value revised CUMULATIVE Contract I au esd PAYMENTS PBalanceA PROJECT ACTIVITIES CONSULTANT FUND as at 30 June PAYMNTS AT Reference 2016 01 JUL 15 - 30 Available JUN 16 D: PROJECT IMPLEMENTATION SUPPORT Kalolaine Lasale D.1 Project Manager Cocker IDA 128,525 128,525 19 DI.A Project Manager Lawrence Carlson IDA 584,038 584,038 - Procurement Advisor D.2 (periodic) Davil Hill IDA 76,028 76,028 - Aviation Sector Specialist D.4 Technical Advisory Dennis Hoskin IDA 17,944 17,944 - D.5 Project Accountant Avalon Kautoke IDA 30,508 30,508 - TFSU Project Accountant D5.A(1) (ATKTSCP/02) Avalon Kautoke PRIF 10,373 10,373 - D5.A TSCP Project Accountant Avalon Kautoke PRIF 54,130 54,130 - Soane Malia D5.B TSCP Project Accountant Kauhalaniua PRIF 31,265 31,265 - D5.C TSCP Project Accountant Sela Luani PRIF 3,109 3,109 3,109 - Procurement Advisor (full Annemarie D.6 time) Bishop IDA 332,900 332,900 - TFSU Lead Procurement Annemarie D6.A Specialist (ATKSCPl) Bishop PRIF 15,505 15,505 - Gunatilake D6.B Procurement Specialist Kodituwakku PRIF 340,346 340,346 - D.8 Contracts Manager Daphney Stone PRIF 21,418 21,418 - D.8A Interim Contracts Manager Stuart Cotton PRIF 44,775 44,775 - D8.B Contracts Manager Uatea M Salesa PRIF 176,066 176,066 - D8.C Contracts Manager Finetu'ui Moala PRIF 42,266 16,671 42,266 - D-9 Procurement Officer Kavakipopua Latu PRIF 64,074 64,074 - D9A Procurement Officer Sila Va'enku PRIF 45,247 11,412 45,247 - 20 DI1 Administrative Assistant Maile Fotu PRIF 59,497 5,169 59,497 - D. 15 TA - Maritime Ken Barnett PRIF 184,350 184,350 - D.15.A TA - Maritime Fazlur Chowdry PRIF 48,989 48,989 - Technical Adviser - Land D. 16 Transport Michael Knowles PRIF 129,501 129,501 - Technical Adviser - Land D.16A Transport Bruce Jackson PRIF 250,495 250,495 - Technical Adviser - Land D.16B Transport Michael Knowles PRIF 11,246 11,246 - Technical Adviser - Land D16.C Transport Rod Bevan PRIF 206,744 206,744 - D.19 Environmental Specialist Bernard Baratz PRIF 34,700 34,700 - PATCO, Infortech, Crystal MOT computer/equipment Tech, Ricoh, OE, D.20 upgrades SKIPs PRIF 111,803 111,803 - D21.A IT Support Officer Michel Baradosa PRIF 26,561 26,561 - Moving LTD Office from Gateos Expert DC DI OG to MOW Painting PRIF 7,089 7,089 - TSCP W9 Maritime Repair Work BB Construction PRIF 79,156 79,156 - TCIRCRP G7.A Marine Buoy and light Arlite Steel PRIF 43,069 43,069 - HRP- HRP Short term procurement CON2 specialist Jesus Renzoli PRIF 24,020 24,020 - Total Component D 3,235,736 36,360 3,235,736 - 21 ACTUAL Value revised PAYMENTS CUMULATIVE Aalable Reference PROJECT ACTIVITIES CONSULTANT FUND as at 30 June 01 JUL 15-30 PAYMENTS AT 2016 JUN 16 30 JUNE 2016 TSCP AF Taniela DO Project Manager Fusinalohi IDA 100,246 - 100,246 D02 Contracts Manager Finetu'ui Moala IDA 66,625 13,717 13,717 52,907 D03 Project Accountant Sela Luani IDA 43,603 10,104 10,104 33,499 D04 Procurement Officer Sila Va'enku IDA 46,902 10,644 10,644 36,258 DO5 Administrative Assistant Maile Fotu IDA 24,278 6,017 6,017 18,261 TSCP AL - Total Component D 281,653 40,482 40,482 241,171 TOTAL PAYMENTS TO CONTRACTORS 15,315,644 295,108 15,610,752 1,337,024 1,1,4 9,0 Expenditure from Contingencies 27,363 IOC - AF 182 182 Bank Fees - AF 178 178 IOC 24,673 293,312 IOC - Otto Seals D.7.9 36,315 Bank Fees 622 13,087 TOTAL PROJECT EXPENDITURES 15,610,752 1,362,679 15,686,081 295,108 22 NOTES: 1. Revised Contract Value includes cost variations and value dated at 30 June 2016 ANZ exchange rate PLUS some were completed below the original contract value. 2. Several of the contracts are post review contracts which aren't reflected in client connection. 3. Some expenditure relating to the reporting period from the DA and IOC Local Account are reflected in this SOE however, have not been documented to World Bank at time of this report. 4. This includes PASO Subscriptions & PASO Travel. 23 GOVERNMENT OF TONGA MINISTRY OF INFRASTRUCTURE IDA GRANT NO. H4160-TO GRANT & PRIF TF NO. 99585 TRANSPORT SECTOR CONSOLIDATION PROJECT STATEMENT OF SOURCES AND USES OF FUNDS FROM THE DESIGNATED ACCOUNT (USD) NO. 1731133 FOR THE PERIOD ENDED 30 JUNE 2016 ACTUAL SOURCES OF FUNDS SOURCES OF FUNDS BALANCE AVAILABLE 1 July 2015 - 30 June 2016 ALLOCATED IN TOP EQUIVALENT AS AT 30 JUNE 2016 (United States Dollar) ORIGINAL CURRENCY AS AT 30 JUNE 2016 (USDS) (TOPS) SOURCES OF FUNDS IDA FUND IDA FUND 39,731 86,825 Balance as at 1 July 2015 622,676 XDR 3.4 million USD 5,255,765 TOP 11,485,501 Add Receipts: PRIF FUND PRIF FUND Transfer from PRIF TF 99585 (WAs) 212,783 Transfer from IDA H4160-TO(WAs) 470,226 USD 10.3 million TOP 22,508,741 CT Refund 47,408 Total Fund received from WB 730,417 TOTAL TOTAL Funds Available 1,353,093 XDR 3.4 million USES OF FUNDS USD 15,555,765 TOP 33,994,242 Project Support Team 36,360 TSCP Contractors 1,258,120 Transfer to Cheque Account 1731122 13,814 Incremental Operating Costs (IOCs): Bank Fees 427 Training Costs 4,641 Total Payments 1,313,362 Cash at Bank Balance 39,731 39,731 86,825 All currency conversion from foreign currency into Pa'anga used the WB Clientconnection Currency Converter as at 30 June 2016 GOVERNMENT OF TONGA MINISTRY OF INFRASTRUCTURE IDA GRANT NO. H4160-TO GRANT & PRIF TF NO. 99585 TRANSPORT SECTOR CONSOLIDATION PROJECT STATEMENT OF SOURCES AND USES OF FUNDS FROM THE CHEQUE ACCOUNT (TOP) NO. 1731122 FOR THE PERIOD ENDED 30 JUNE 2016 ACTUAL BALANCE AVAILABLE 1 July 2015 - 30 June 2016 AS AT 30 JUNE 2016 (United States Dollar) (Tongan Pa'anga) (United States Dollar) (Tongan Pa'anga) SOURCES OF FUNDS 8,686 18,982 Balance as at 1 July 2015 439 911 Add Receipts: Transfer from Desianated Account (USD) 13,814 30,000 CT Reimbursements on B10 & P11 42,348 91,018 Total Fund received from NVI1 56,162 121,018 Funds Available 56,602 121,929 USES OF FLNDS TSCP Contracts 2,063 4,560 TSCP AF contracts (paid from the CT) 25,534 55,666 Incremental Operating Costs (IOCs): Bank fees & charaes 168 359 Courier & postages 378 817 IT Support Services 1,436 3,150 Media 1,488 3.215 Motor expenses 967 2,062 Office supplies 1,011 2.152 Printina & Stationeries 1,414 2,922 Repair and maintenance 120 263 Travel expenses 7,121 14,671 Utilities 6,123 13,109 Total Payments 47,823 102,946 Varaince on bank balance 92 1 1 1 25 Cash at Bank Balance 8,686 18,982 8,686 18,982 The TonganPa'anaa closina balance was converted in to USD using 0.4576 fromthe WB Clientconnection Currency Converter as at 30 June 2016 GOVERNMENT OF TONGA MINISTRY OF INFRASTRUCTURE IDA GRANT NO. DO91-TO & IDA CR NO. 5730-TO TRANSPORT SECTOR CONSOLIDATION PROJECT STATEMENT OF SOURCES AND USES OF FUNDS FROM THE DESIGNATED ACCOUNT (USD) NO. 1900760 FOR THE PERIOD ENDED 30 JUNE 2016 ACTUAL SOURCES OF FUNDS SOURCES OF FUNDS BALANCE AVAILABLE 1 July 2015 - 30 June 2016 ALLOCATED IN TOP EQUIVALENT AS AT 30 JUNE 2016 (United States Dollar) ORIGINAL CURRENCY AS AT 30 JUNE 2016 (United States Dollar) (TonganPa'anga) SOURCES OF FUNDS IDA D091-TO IDA D091-TO 154,797 338,279 Balance as at I July 2015 - XDR 1.5 million USD 2,098,260 TOP 45,853,584 Add Receipts: IDA 5730-TO IDA 5730-TO Transfer from IDA D091-TO(WAs) 200,000 XDR 1.5 million Total Fund received from WB 200,000 USD 2,098,260.00 TOP 45,853,584 Funds Available 200,000 TOTAL AF TOTAL AF USES OF FUNDS XDR 3 million Project Support Team 40,482 USD 4,196,520 TOP 91,707,168 Transfer to Cheque Account 1900771 4,580 Incremental Operating Costs (Bank Fees 142 Total Payments 45,203 1 Cash at Bank Balance 154,797 154,797 338,279 All currency conversion from foreign currency into Pa'anga used the WB Clientconnection Currency Converter as at 30 June 2016 26 GOVERNMENT OF TONGA MINISTRY OF INFRASTRUCTURE IDA GRANT NO. D091-TO & IDA CR NO. 5730-TO TRANSPORT SECTOR CONSOLIDATION PROJECT STATEMENT OF SOURCES AND USES OF FUNDS FROM THE CHEQUE ACCOUNT (TOP) NO. 1900771 FOR THE PERIOD ENDED 30 JUNE 2016 ACTUAL BALANCE AVAILABLE 1 July 2015 - 30 June 2016 AS AT 30 JUNE 2016 (United States Dollar) (Tongan Pa'anga) (United States Dollar) (Tongan Pa'anga) SOURCES OF FUNDS 4,358 9,523 Balance as at 1 July 2015 Add Receipts: Transfer from Designated Account 1900760 (USD) 4,580 10,000 Total Fund received from WB 4,580 10,000 Funds Available 4,580 10,000 USES OF FUNDS Incremental Operating Costs (IOCs): Bank fees & charges 36 79 Utilities 182 398 Total Payments 219 477 Varaince on bank balance 4 Cash at Bank Balance 4,358 9,523 4,358 9,523 The Tongan Pa'anga closing balance was converted in to USD using 0.4576 from the WB Clientconnection Currency Converter as at 30 June 2016 27