OFFICIAL DOCUMENTS THE WORLD BANK IBRD* IDA I WORLDBANKGROUP Date: July 20, 2020 Hon. (Amb). Ukur Yatani, Cabinet Secretary The National Treasury and Planning P.O. Box 30007-00100 Treasury Building Harambee Avenue Nairobi, Kenya Re: Grant TFB3360 (GPE COVID-19 Learning Continuity in Basic Education Project) Additional Instructions: Disbursement and Financial Information Letter. Dear Hon (Amb)Yatani: I refer to the Grant Agreement between Republic of Kenya (the "Recipient") and the International Bank for Reconstruction and Development/International Development Association (the "Association") for the above-referenced Project. The Standard Conditions, as defined in the Grant Agreement, provide that the Recipient may from time to time request withdrawals of Grant amounts from the Grant Account in accordance with the Disbursement and Financial Information Letter, and such additional instructions as the Association may specify from time to time by notice to the Recipient. The General Conditions also provide that the Disbursement and Financial Information Letter may set out Project specific financial reporting requirements. This letter constitutes such Disbursement and Financial Information Letter ("DFIL") and may be revised from time to time. I. Disbursement Arrangements, Withdrawal of Grant Funds, and Reporting of Uses of Grant Funds. The Disbursement Guidelines for Investment Project Financing, dated February 2017, ("Disbursement Guidelines") are available in the Association's public website at https://www.worldbank.org and its secure website "Client Connection" at https://clientconnection.worldbank.org. The Disbursement Guidelines are an integral part of the DFIL, and the manner in which the provisions in the guidelines apply to the Grantis specified below. (i) Disbursement Arrangements * General Provisions (Schedule 1). The table in Schedule 1 sets out the disbursement methods which may be used by the Recipient, and conditions, information on registration of authorized signatures, processing of withdrawal applications (including minimum value of applications and processing of advances), instructions on supporting documentation, and frequency of reporting on the Designated Account. * Special Provision. Projects in situations of urgent need of assistance or capacity constraints: Disbursements under contracts for goods, works, non-consulting services and consulting services procured or selected through international open or limited competition or Direct Selection, as set out in the procurement plan, must be made only through Direct Payment and/or Special Commitment disbursement methods. THE WORLD BANK IBRD * IDA I WORLD BANKGROUP (ii) Electronic Delivery. Section 11.01 (c) of the General Conditions. The Recipient will deliver Withdrawal Applications (with supporting documents) electronically through the Association's web-based portal "Client Connection" at https://clientconnection.worldbank.org. This option will be effected after the officials designated in writing by the Recipient who are authorized to sign and deliver Withdrawal Applications have registered as users of "Client Connection". The designated officials will deliver Applications electronically by completing the Form 2380, which is accessible through "Client Connection". By signing the Authorized Signatory Letter, the Recipient confinns that it is authorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting documents to the Association by electronic means. The Recipient may exercise the option of preparing and delivering Withdrawal Applications in paper form on exceptional cases (including those where the Borrower encounters legal limitations), and which were previously agreed with the Association. By designating officials to use SIDC and by choosing to deliver the Applications electronically, the Recipient confirms through the authorized signatory letter its agreement to: (a) abide by the Terms and Conditions of Use of Secure Identification Credentials in connection with Use of Electronic Means to Process Applications and Supporting Documentation, available in the Association's public website at https://worldbank.org and "Client Connection"; and (b) to cause such official to abide by those terms and conditions. I. Financial Reports and Audits. (i) Financial Reports. The Recipient must prepare and furnish to the Association not later than forty-five (45) days after the end of each calendar quarter, interim unaudited financial reports ("IFR") for the Project covering the quarter (ii) Audits. Each audit of the Financial Statements must cover the period of one fiscal year of the Recipient, commencing with the fiscal year in which the first withdrawal was made. The audited Financial Statements for each such period must be furnished to the Association not later than six (6) months after the end of such period. III. Other Information. For additional information on disbursement arrangements, please refer to the Loan Handbook available on the Association's website (http://www.worldbank.org/) and "Client Connection". The Association recommends that you register as a user of "Client Connection". From this website you will be able to prepare and deliver Applications, monitor the near real-time status of the Grant, and retrieve related policy, financial, and procurement information. For more information about the website and registration arrangements, or if you have any queries in relation to the above, please contact the Association by email at AskLoansaWorldBank.org using the above reference. Yu sincerely Camille An e Nuamah Acting Country Director Kenya, Rwanda, Somalia and Uganda THE WORLD BANK IBRD* IDA I WORLD BANKGROUP Africa Region Attachments 1. Form of Authorized Signatory Letter] 2. Statement of Expenditure (SOE) ° У � ° � о г� ао ;, i, ° с с fi 'й '6 о L с�о О � с� °: U С� U � .-а .-7 �: � s � _ и Gi. w и ' � °-' О� N i� Q � � U N � с�б .� У р ° � � .°�. 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L � � U С .ц. � О � � t�"' � '� U р � � N � b�A � ,�.. � � ..-�- -О N у N й .С �+ � � д U � д ,� �3 - О .3 а =ео ¢ У �� Q � � = r � � � о а й � °� и � О С � О 0., � � � � � s о � � 3 о � о "O � � �3 � z и О � � U С � ¢ о �- z � � а � .� _. т U � Ч� О � � � � � � U о � i Е�-� � � -о л � � О � у !� � � о ` и N � л � 3 � л � -о о � о � � G � т О � � � Q С о У (д � г,. �3 ; � о и ''�' Q `б .U С v ь. v ¢� о ы о � � о г�о й aoi о0 " х „ Е " � _ а� �� Е у � .с ы � � о и О .. � ° U и с� � 'о у � �й Е- `' .д э� -� [Attachment I - Form of Authorized Signatory Letterl-1-11 [Letterhead] Ministry of Finance [Street address] [City] [Country] [DATE] International Development Association 1818 H Street, N.W. Washington, D.C. 20433 United States of America Re: Grant No. TFB' )' ) 60 (GPE COVID-19 Learning Continuity in Basic Education Project) Attention: , Country Director I refer to the Grant Agreement ("Agreement") between the International Development Association (the "Association")[, acting as implementing of the ]i and [nanie of recipient] (the "Recipient"), dated ------- providing the above Grant[Credit]. For the purposes of Section 2.03 of the General Conditions as defined in the Agreement, any 2[one] of the persons whose authenticated specimen signatures appear below is authorized on behalf of the Recipient to sign applications for withdrawal [and applications for a special commitment] under this Grant[Credit]. For the purpose of delivering Applications to the Association, including by electronic means, 3[each] of -the persons whose authenticated specimen signatures appears below is authorized on behalf of the Recipient, acting 4[individually] 5Uointly], to deliver Applications, and evidence in support thereof on the terms and conditions specified by the Association. I Instruction to the Recipient- add text in line with the Grant Agreement if applicable; if not applicable delete it. Please delete thisfoolnote infinal letter that is sent to the Associations 2 Instruction to the Recipient: stipulate if more than one person needs to sign Applications, and how many or which positions, and if any thresholds apply. Please delete thisfootnote infinal letter that is sent to the Association. 3 Instruction to the Recipient: stipulate if more than one person needs tojointly sign Applications, if so, please indicate the actual number. Please delete thisfootnote infinal letter that is sent to the Association. 4 Instruction to the Recipient: use this bracket if any one of the authorized persons may sign; if this is not applicable, please delete. Please delete thisfootnote infinal letter that is sent to the Association. 5 Instruction to the Recipient: use this bracket only if several individuals mustjointly sign each Application; if this is not applicable, please delete. Please delete thisfootnote infinal letter that is sent to the Association. This confirms that the Recipient is authorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting documents to the Association by electronic means. In full recognition that the Association shall rely upon such representations and warranties, including without. limitation, the representations and warranties contained in the Terms and Conditions of Use of Secure Identification Credentials in connection with Use of Electronic Means to Process Applications and Supporting Documentation ("Terms and Conditions of Use of SIDC"), the Recipient represents and warrants to the Association that it will cause such persons to abide by those terms and conditions. This Authorization replaces and supersedes any Authorization currently in the Association records with respect to this Agreement. [Name], [position] Specimen Signature: [Name], [position] Specimen Signature: [Name], [position] Specimen Signature: Yours truly, / signed / Attachment 2 - Statement of Expenditures SOE Model Template (incl. listing of prior review payments) IBRD - International Bank for Reconstruction and Development/IDA - International Development Association Statement of Expenditures Financier Payment made during the to Loan/Credit/Grant period from # Application # The following expenditures have been incurred during the retroactive Yes No Category # financing period (please tick) The following expenditures have been incurred before the closing date Yes No Page # of the loan/credit/grant (please tick) ONLY for the Designated Account 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Ite Suppli Brief Prior Contr Contra Invoi Date Total % Eligi Excha Date of Amoun m er's Descrip Review act# ct cc of Amoun Finan ble nge Withdr t No Name tion of (Contr Curren Num Paym t of ced Amo Rate awal Withdr the act?) (Client cy and ber ent Invoice from unt from awn Expend Conne Amoun Covere the the from iture (YES or clion # t d by Bank (Col Design the NO) for Applic 9x ated Design Prior (Origin ation 10) Accoun ated Reviewi al + t Accoun Contra Anend (Net of t cts) ment) Retenti on) (Col 11/12) 0.00 0.00 TOTAL 0.00 Supporting documents for this SOE are retained at (insert location) A separate form should be used for each category.