Tel. No. 01758 984/01752 242 Manobec House Fax No. (265) 01 754 639 Private Bag 353 Email : pmu@nwdpmw.com Lilongwe 3 MALAWI MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT NATIONAL WATER DEVELOPMENT PROGRAMME Ref. No. NWDP /75 28th December 2015 The Country Manager, The Worldbank Mulanje House, City Center r ~%RLDBANK P.O. Box 30557 l CEiiVEo Lilongwe 3 MALAWI 2015 -12- 2 9 MALA WI COUNTRy Attention: Trust Chimaliro L OFFICE - Dear Madam, P96336: SECOND NATIONAL WATER DEVELOPMENT PROJECT SUBMISSION OF AUDITED ANNUAL FINANCIAL STATEMENT FOR THE YEAR ENDED 30TH JUNE 2015 Please find attached audited financial statement for the Second National Water Development Project for the period 1st July 2014 to 30th June 2015. Your acknowledgement of receipt and review thereof will be greatly appreciated. Yours faithfully, Za~mekera Prof. PROGRAMME MANAGER MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT NATIONAL WATER DEVELOPMENT PROJECT II CREDIT No. 4307- MAl GRANT No. H294- MAl GRANT No. H6900- MAl CREDIT No. 4946- MAl FINANCIAL STATEMENTS FOR THE YEAR ENDED 30™ JUNE 2015 National Audit Office P 0 Box 30045 Capital City Lilongwe 3 MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT NATIONAL WATER DEVELOPMENT PROJECT II FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30TH JUNE 2015 TABLE OF CONTENTS CONTROLLING OFFICER'S REPORT STATEMENT OF MANAGEMENT RESPONSffiiLITIES 6 AUDITOR GENERAL'S REPORT 7 STATEMENT OF FINANCIAL POSITION 9 STATEMENT OF RECEIPTS AND PAYMENTS 10 DESIGNATED ACCOUNT (DA) ACTIVITY STATEMENT 15 USES OF FUNDS BY COMPONENT AND ACTIVITY 17 NOTES TO THE FINANCIAL STATEMENTS 20 I MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT GOVERNMENT OF MALA WI: NATIONAL WATER DEVELOPMENT PROJECT II FINANCIAL STATEMENT FOR THE PERIOD ENDED 30™ JUNE 2015 CONTROLLING OFFICER'S REPORT The activities of the National Water Development Program (NWDP), in the 2014- 2015 financial year were solely financed from the IDA funded Second National Water Development Project. Having commenced in 2007, the NWDP II is the only remaining project still running under the program, with a closing date of31 st October 2015. In its final year of implementation therefore, most of the activities were coming to a close, and registering the desired success as they did so. The NWDP II Project Development Objective aims to increase access to sustainable water supply and sanitation services in target areas and improve water resources management at national level. During the year, challenges towards meeting the Project Development Objective persisted, especially with low levels of achievement in the number of connections to be made by the water boards and the Ministry that will translate in the number of beneficiaries of the project. As such, during the year, the Ministry spearheaded a connections campaign aimed at obtaining improved results in this aspect. The results of the campaign coupled with the completion of most of the major works under the project, resulted in the realization of up to 70 percent progress on the proportion of beneficiaries being reached by June 2015, compared to the target, up from 54 percent at the beginning of the year. This helped to increase the chances of the project being successful at the close. As at the close of the year, prospects and projections indicate to a successful completion of the project, with the beneficiaries target surpassed. Picture 1: New Pumps installed at Chileka Pumping Station On the sanitation component, the Dedza schools sanitation closed very successfully, with up to 20,000 school pupils and teachers in the 20 targeted schools accessing improved latrines. The Dedza district council, which led the implementation of the project, facilitated the preparation of operation and I maintenance guidelines for use in all schools, and finalized the year with the preparation and documentation of all lessons from the project. In Lilongwe and Blantyre, up to 3,500 latrines have been constructed in low income areas following the work of Hygiene Village under the project. These activities have positively contributed to the projects attainment of sanitation targets. Picture 2: Toilet Facility Constructed at one School in Dedza Progress on disbursement followed directly from the progress of physical works and consultancies. As these were coming to a close over the year, disbursement level improved significantly from around 70 percent at the beginning ofthe year, to 95 percent by June 2015. By this time also, all contracts except a few under Component D, were signed and under way. Component A, the major component under the project, experienced significant progress in the 2014/ 15 financial year, with most of the major works being finalized. During the year, activities under Kasungu water supply, Salima water supply, Songwe water supply project, Mangochi water supply, Nsanje water supply, Neno water supply were finalized. Although works under Blantyre walkers ferry rehabilitation and chileka pumping station rehabilitation, and the finalization of the construction of L WBs treatment works II were carried over beyond June 2015, much of the progress had been attained by the close of the year. Full finalization of the projects in Blantyre and Lilongwe will provide capacity for an additional 18,000 cubic meters and 30,000 cubic meters respectively into the system. In total, an additional capacity for 110,000 cubic meters across all water supply projects has been made possible through the implementation of the project. 2 I MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT GOVERNMENT OF MALAWI: NATIONAL WATER DEVELOPMENT PROJECT II FINANCIAL STATEMENT FOR THE PERIOD ENDED 30TH JUNE 2015 CONTROLLING OFFICER'S REPORT (Continued) Picture 3: Kameza Booster Station and Reservoirin Blantyre In the course of the year, good progress has also been made under the water resources component. The contracting of consultants for detailed designs for critical water resources infrastructure represented the pinnacle of much of the progress in the year for the component. The detailed designs for Lilongwe' s new water sources commenced in earnest in 2013/ 14 financial year. The year 2014/ 14 saw significant progress being made, leading to concretization of a follow on project that would carry out actual construction of the proposed infrastructure. Some challenges along the way on this project involved the lack of progress in carrying out the Environmental and social impact assessment, whose consultant, WAPCOSs contract ending up being terminated. SMEC consultants were hired in place to continue the assignment under a different financing. In Blantyre, although major setbacks were experienced on the new water source consultancy in the form of substandard submissions by the consultant, good progress had been registered by end of June with a positive expectation of completion by 31 st October 2015 when the NWDP II closes. Major progress also registered on the consultancy for the detailed design for the raising ofKamuzu Dam I, and the Dam Evaluation for Kamuzu Dam 2. 3 MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT GOVERNMENT OF MALA WI: NATIONAL WATER DEVELOPMENT PROJECT II FINANCIAL STATEMENT FOR THE PERIOD ENDED 30TH JUNE 2015 CONTROLLING OFFICER'S REPORT (Continued) Picture 4: AirwingReservoir in Lilongwe The expectation for completion of these is October 2015. These critical infrastructures will help to ensure increased availability of water for the water boards to treat and supply to all their supply areas. Although failure to recruit a Chief Executive Officer for the National Water Resources Authority may represent a dent on the WRM progress, the establishment of the authority itself, as well as the purchase of offices and goods for the authority, represent a good positive contribution to the sub component by the project, all of which were finalized during the 2014/15 financial year. Other notable activities under this component include the publication of aerial survey data carried out under the project in the lower shire, and the reconstitution of the panel of experts who have been assisting in evaluating major outputs under the component. The project also supported the implementation of purposed reforms under the sector, through the sector reforms and programme management component. Over the years, the ministry though the department of planning, has been championing the development of corporate charters as an interim mechanism for the regulation of the water boards. During the year, major sensitisation activities were finalized, with principal secretaries and board members of the water boards being sensitized. Follow on submission to the Ministry of Justice, and subsequent submission to the Cabinet for approval is what remained as the year ended on 30th June 2015. Another major output under this component, was the finalization and approval of a communication strategy developed with support from the project. This will guide the sectors communication endevours, ensuring that the ministry as well as other players I the sector, get the necessary visibility and are able to reach out to stakeholders in an informed and timely manner. Further to this, a message development consultant was hired to help operationalize the strategy by developing and pretesting relevant messages for the sector. The component also made progress in putting in place processes that signify successful closure and transition. A consultant to prepare a completion report was hired during the year, with the final deliverable expected by mid October 2015. Further, a consultant to advise on how NWDP PMU activities can be integrated into the Ministry was commenced, also expected to be concluded by October 2015, just prior to closure. 4 I MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT GOVERNMENT OF MALAWI: NATIONAL WATER DEVELOPMENT PROJECT-- FINANCIAL STATEMENT FOR THE PERIOD ENDED 30TH JUNE 2015 CONTROLLING OFFICER'S REPORT (Continued) The Rural Water supply component continued to perform very well during the year. Most of the works in all schemes were concluded and handed over by mid 2014/ 15 financial year, with significant movement in terms of number of people benefiting from improved water supply made available by the works. Picture 5: Completed Water Users Association Office in Balaka These include the finalization of construction of the new Mvula scheme in Dedza, rehabilitation of old schemes in Usisya, Chapananga, and Misuku. Further, the component finalized the establishment of Water Users associations in all schemes, as well as recruitment of Local Utility Operators to manage day to day running of the schemes. Up to 350,000 beneficiaries have been registered under this component since commencement of the project Chief Director, Irrigation and Water Development 5 I MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT NATIONAL WATER DEVELOPMENT PROJECT II FINANCIAL STATEMENT FOR THE YEAR ENDED 30TH JUNE 2015 STATEMENT OF MANAGEMENT RESPONSIBILITIES The management of National Water Development Project is required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the project as at the end of the financial year and of the operating results for that year. The management is also required to ensure that the project keeps proper accounting records which disclose with reasonable accuracy at any time the financial position of the project and enable them to ensure that the financial statements comply with the financial agreements and statutes. In preparing the financial statements the management accepts responsibility for the following: • Maintenance of proper accounting records; • Selection of suitable accounting policies and applying them consistently; • Making judgment and estimates that are reasonable and prudent; • Compliance with applicable accounting standards when preparing the financial statements, subject to any material departures being disclosed and explained in the consolidated financial statements. The management also accepts responsibility for taking such steps as are reasonably open to them to safeguard the assets of the project and to maintain adequate systems of internal controls to prevent and detect fraud and other irregularities The management is of the opinion that the financial statements give a true and fair view of the financial affairs of the project and of its operating results. The financial statements have been approved by the Ministry of Agriculture, Irrigation and Water Development and are signed on its behalf by: Chief Director, Irrigation & ······~······· Programme Manager Water Development 6 I National Audit Office TelephoneNo.: +265770700 P. 0. Box30045 Fax: +26501773(f71/ Capital City 01 776125101 774138 Lilongwe3 Malawi AUDITOR GENERAL AUDITOR GENERAL'S REPORT TO THE SECRETARY FOR AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT ON THE FINANCIAL STATEMENTS OF NATIONAL WATER DEVELOPMENT PROJECT IIFOR THE YEAR ENDED 30TH JUNE 2015 I have audited the accompanying Statement of Financial Position of the National Water Development Project II for the year ended 30th June 2015 and related Statement of Receipts and Payments and Notes to the Accounts for the period then ended as set out on pages 10 to 23. Management's responsibility for the financial statements Management of the National Water Development Project II is responsible for the preparation and the fair presentation of the Financial Statements in accordance with the Donor terms of agreement and financial provlSlons. The responsibility includes : designing, implementing and maintaining internal controls relevant to the preparation of the 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 My responsibility is to express an opinion on the Financial Statements based on my audit. I conducted the audit in accordance with International Standards of Supreme Audit Institutions (ISSAis). Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The audit procedures selected depend on my judgment, including assessment of the risks of material misstatement of the financial statements whether due to fraud or error. In making those risk assessments, I consider internal control relevant to the project'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 project's internal control system. An audit also includes evaluating the appropriateness of accounting policies used, 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 reasonable basis for my opinion. 7 I AUDITOR GENERAL'S REPORT TO THE SECRETARY FOR AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT ON THE FINANCIAL STATEMENTS OF NATIONAL WATER DEVELOPMENT PROJECT IIFOR THE YEAR ENDED 30TH JUNE 2015(Continued) Opinion In my opinion, the financial statements present fairly, in all material respects, the financial position of the National Water Development Project II as at 30th June 2015 in accordance with Donor terms of agreement and financial provisions. ~J S.D.L. Kamphasa Date~r.?./.~C?I~ 8 I MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT NATIONAL WATER DEVELOPMENT PROJECT II WORLDBANK (IDA) CREDIT No. 4307 - MAl; GRANT No. H294- MAl; CREDIT No. 4946- MAl; GRANT No. H6900- MAl Project ID No.: P096336 STATEMENT OF FINANCIAL POSITION AS AT 30THJUNE 2015 Period(2015) Period(2014) Cummulative 201 4 Cummulati\t 2015 NON CURRENT ASSETS Notes US$ MWK'OOO US$ US$ MWK'OOO US$ MK Constructin of Water Supplies 20,453,392 8,668,009 26,323,632 65,708,667 25,248,432 86,162,059 33,916,442 Maitenance of Water Supplies 6,675,031 2,828,833 4,757,488 7,981 ,886 3,067,025 14,656,917 5,895,858 Motor Vehicle - - 187,396 2,136,394 820,905 2,136,394 820,905 3 Office Equipment 81 ,916 34,715 - 416,177 159,915 498,093 194,631 Accounting Software - - - 154,166 59,238 154,166 59,238 Office Office Funit ure - - 85,812 152,511 58,602 152,511 58,602 TOTAL NON CURRENT ASSETS 27,210,339 11 ,531,558 31,354,328 76,549,801 29,414,118 103,760,140 40,945,676 CURRENT ASSETS Bank and Cash Balances 11,697,540 4,957,338 26,238,383 26,238,383 10,082,050 37,935,923 15,039,388 TOTAL FUNDS EMPWYID 38,907,880 16,488,896 57,592,711 102,788,184 39,496,168 141,696,063 55,985,064 l'J.NAN U !JJ JH IDA H294-MAI - - - 22,513,694 8,650,845 22,513,694 8,650,845 IDA 4307-MAI - - 6,245,073 27,896,942 10,719,348 27,896,942 !0,719,348 IDA 6900-MAI - - - 23,953,073 9,203,924 23,953,073 9,203,924 IDA 4946-MAI 22,560,047 9,560,795 35,198,208 57,813,772 22,214,834 80,373,819 31,775,629 Other Finances 5 47,900 20,300 198,391 262,292 100,785 310,193 121 ,085 Creditors (Retentions) - - - - - - - Consultancies (6,977,961) (2,957 ,213) (3,644,902) (17,387,69 1) (6,681,188) (24,365,652) (9,638,400) Sub Projects (Part B2) - - - (1,333,201) (512,280) (I ,333,20 I) (512,280) Training (!90,750) (80,838) (582,319) (2,513,359) (965,754) (2,704, I09) (I ,046,592) Operating costs (2,769,736) (1,173,795) (2,889,703) (8,417,338) (3,234,346) (11 ,187,074) (4,408,142) Opening balance (IDA) 26,238,383 ll ,ll9,649 23,067,964 - - 26,238,383 ll ,ll9,649 TOTAL FINANCES 38,907,880 16,488,896 57,592,711 102,788,184 39,496,168 141,696,063 55,985,064 ~ ' ~- Signed.... San dram e-:1'. ~.'~ eru Signed ... ~ . ... Prof Zachary Kasomekera Chief Director Programme Manager Irrigation &Water Development 9 I MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT NATIONAL WATER DEVELOPMENT PROJECT II STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30TH JUNE 2015 WORLDBANK (IDA) GRANT No. H294- MAl; Project ID No.: P096336 I Period (2015) Period (2014) Cummulative (2014) Cummulative (2015) NOTE USD MWK'OOO USD USD MWK'OOO USD MWK'OOO Opening Cash Balances 1 Project Operating Accounts 21, 234 8,999 - - - - - I IDA Des ignated Account 512, 703 217, 280 740, 502 - - - - 1 Other - - 21, 234 - - - - Total Opening Balances Add: Receipts 633,937 226, 279 761 ,737 - - - - I IDA H2940-MAI - - - 22, 513, 694 8, 650, 845 22, 513, 694 8, 671,960 I Interest Earned 5 - - - 21,234 8, 159 21,234 8,159 Total 633,937 226,279 761 ,737 22,634,928 8 ,669,004 22,634,928 8,680,119 I Less: Uses of Funds by Project Categories 1. Works and goods Part a - - 96, 338 3,806, 719 1,462,725 3, 806,719 1,462, 725 Part b 158, 691 67,252 134 6, 756, 653 2, 596, 231 6, 915, 344 2 ,663 ,484 Part c - - 121,001 237,412 91,225 237 412 91 ,225 Part d - - - 685, 980 263, 587 685 980 263 ,587 Subtotal 158,691 67,252 217,473 11,486,764 4,413,768 11,645,456 4,481,020 2. Consultanci es Part a - - 10, 320 622, 800 239, 310 622, 800 239 ,310 Part b 174,538 73, 968 - 2, 055,064 789, 654 2,229, 602 863 ,622 Part c - - - 2, 260, 566 868, 618 2, 260, 566 868 ,618 Part d - - - 478,498 183, 862 478,498 183,862 - - - Subtotal 174,538 73,968 10,320 5,416,928 2,081,444 5,591,465 2,155,412 3. Sub projects - - - 182,087 69,966 182,087 69,966 4. Training Part B - - - 994,465 382, 121 994,465 382,121 Part D - - - 301,584 115,883 301, 584 115, 883 Part A - - - 83,100 31, 931 83, 100 31, 931 Subtotal - - - 1,379,148 529,935 1,379148 529,935 I 5. Operating Costs - - 7 2,260,978 868,777 2,260,978 868,777 I PPFI - - - 1, 275, 087 489, 950 1,275,087 489,950 Unallocated - - - - - - - Total Expenditures 333,229 141 ,220 227,800 22,000, 992 8 , 463,840 22,334,221 8,696,060 Cash Available Less Expenditure 200,708 86,069 633,937 633, 937 206,164 200,707 86,069 I Prior Year Adjustment - - - - - - - I Net Cash Available 200,708 86,069 633,937 633,937 206,164 200,707 86,069 Closing balances I Project Operating Accounts 21,234 8, 999 21,234 21, 234 8, 159 21,234 8, 999 I IDA Designated Account 179,473 76, 060 512, 703 512,703 197, 005 179,473 76, 060 1 Other - - - - - - - Total Closing Cash Balance - 200,707 86, 068 633,937 633,937 206,164 200,707 86,068 ~~ Signed........ ~ - . ~ Signed ... ..... San dram C. Y. a Prof Zachary Kasomekera Chief Director Programme Manager n.,., ...~m.~\\S_/' Irrigation &Water Development 10 I MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT NATIONAL WATER DEVELOPMENT PROJECT II STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30TH JUNE 2015 (Coot,) World Bank (IDA Credit No.: 4307-MAI Project ID No.: P096336 Period (2015) Period (2014) Cummulative (2014) Cummulative (2015) I NOTE USD MWK'OOO USD USD MWK'OOO USD MWK'OOO Opening Cash Balances Project Operating Accounts 23,495 9,957 - - - - - IDA Designated Account 6, 176,707 2,617, 647 4,877,500 - - - - Other - - - - - - - Total Opening Balances 6,200,202 2,627,604 4,877,500 - - - - Add : Rece ipts IDA 4307-MAI - - 6, 245,073 27,896,942 10,719,348 27,896,942 10,964,536 Interest Earned 5 9,877 4, 186 - 9,876 3,795 19,753 7,980 Total 6,210,079 2,631 ,789 11 ,122,573 27,906,818 10,723,143 27,916,695 10,972,516 Less: Uses of Funds by Project Component 1. Works and good s Part a 1,006,985 426,753 391,932 1,433,985 551,006 2,440,970 977,760 Part b 3,138, 175 1,329,937 3,478,241 9,762,048 3,751,049 12,900, 223 5,080,986 Part c 189,935 80,493 13,622 13,622 5, 234 203,557 85,728 Part d 31,921 13,528 - 11,414 4,386 43,335 17, 914 Subtotal 4,367,017 1,850,7U 3,883,79S 11,221,069 4,311,675 15,588,086 6,162,387 2. Consultancie s Part a - - - 77,199 29, 664 77,199 29,664 Part b - - 80,806 1,798,235 690,968 1,798,235 690,968 Part c 1,086,932 460, 634 827,640 6,521,503 2,505,875 7,608,435 2,966,510 Part d - - 32, 978 666,405 256,065 666,405 256,065 - - - Subtotal 1,086,932 460,634 941,425 9,063,342 3,482,572 10,150,274 3,943,207 3. Sub projects - - - 80,877 31,077 80,877 31,077 4. Training Part B 155 66 - 37,309 14,336 37,464 14,402 Part D - - - 87,503 33,623 87,503 33,623 Part A - - - 84,543 32,485 84,543 32,485 Subtotal 155 66 - 209,355 80,444 209,509 80,510 5. Operating Costs 94 40 97,151 1,131,974 434,959 1,132,069 434,999 Total Expenditures 5,454,198 2,311 ,452 4,922,371 21 ,706,616 8,340,727 27,160,814 10,652,412 - Cash Available Less Expenditure 755,881 320,338 6,200,203 6,200,203 2,382,416 755,881 320,337 Net Cash Available 755,881 320,338 6,200,203 6,200,203 2,382,416 755,881 320,337 Closing balances Project Operating Accounts - - 23,495 23,495 9,028 - - IDA Designated Account 755, 881 320, 337 6,176,707 6,176,707 2,373,388 755,881 320,337 Other - - - - - - - Total Closln_g Cash Balance ~ ........ n 755,881 320,337 6,200,202 6,200,202 2,382,416 755,881 320,337 Signed.. ~ Sandram C:V. ~ru Signed ... ProfZacha ~...... Kasomekera Chief Director Irrigation &Water Development II I MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT NATIONAL WATER DEVELOPMENT PROJECT II STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30TH JUNE 2015 (Cont,) World Bank (IDA Grant No.: H6900-MAI Project ID No.: P096336 Period 2015 Period (2014) Cummulative (2014) Cummulative (2015) I NOTE USD MWK'OOO USD USD MWK'OOO USD MWK'OOO Opening Cash Balances I Proj ect Operating Accounts 1,022 ,373 433,274.68 1,041 ,240 - - - - I IDA Des ignated Account 1,384 ,423 586,709.1 1 5,383,230 - - - - I Other - - - - - - Total Opening Balances 2,406,796 1,019,984 6,424,470 - - - - Add : Receipts I IDA H6900-MAI - - - 23,953,073 9,203 ,924 23 ,953 ,073 9,299,101 1 Interest Earned 5 3,240 1, 373 77,584 110,375 42,411 113,615 43,784 Total 2,410,036 1,021 ,357 6,502,054 24,063,448 9,246,335 24,066,688 9,342,885 I Less: Uses of Funds by Category Goods , works and cons ultants' 1. Services for Parts 1 (a) and 2(a)(i) - - 135 ,324 4,278,812 1,644,126 4,278,812 1,644,126 Goods , works and consultants' 2. Services for Parts 1 (b) and 2(a)(i i) 3,237 1,372 1,681,1 22.40 4,316,535.59 1,658,620.73 4,319,772.82 1,659,992.65 Goods , work s and consultants' 3. Services for Parts 1 (c.) - - - 2,556,91 1.42 982,488.43 2,556,911 .42 982 ,488.43 Goods , works and consultants' 4. Services for Parts 1 (d) 21 9 844 ,561.40 2,290,059.77 879,951.19 2,290,080.54 879,959.99 Goods • works and consultants' 5. Services for Parts 1 (e) 6,915 2,931 32,622.00 3,528,170.70 1,355,693.00 3,535,085.66 1,358,623.51 Goods , works and consultants' 6. Services for Parts 2(b) - - - 425 ,192.26 163,379.33 425,192.26 163,379.33 Goods , work s and consultants' 7. Services for Part 3 - - 321,535.00 370,828 .04 142,489.98 370,828.04 142,489.98 Goods , works , Non-consulting and 8. consulting Services for Part 4 202 ,499 85,818 274 ,336.00 702,600.80 269,973.04 905,100.03 355,790.85 Goods , works, Non-cons ulting and 9. consulting Services for Part 5 2,040 ,830 864 ,890 805 ,756.40 1,831 ,451 .08 703 ,731 .65 3,872,281 .09 1,568,621 .62 10. Trai ning for part 4 774 328 - 404,866.58 155,569.23 405,640.13 155,897.05 11. Operating costs for part 4 - - - 951 ,222.23 365,505.36 951 ,222.23 365,505.36 12. Unallocated - - - - - - - Total Expenditures 2,254,276 955,347 4,095,257 21 ,656,651 8,321,528 23,910,927 9,276,874 Cash Available Less Expenditure 155,760 66,010 2,406,796 2,406,797 924,807 155,760 66,010 I - - - - - - Net Cash Available 155,760 66,010 2,406,796 2,406,797 924,807 155,760 66,010 Closing balances Project Operating Accounts 113,563 48 ,1 27 1,022,373 1, 022,373 392,845 11 3,563 48,127 I IDA Des ignated Account 42,197 17,883 1,384 ,423 1,384,424 531,962 42,197 17,883 1 Other - - - - - - - Total Closing Cash Balance r 155,760 66,010 2,406,796 2,406,797 924,807 155,760 66,010 "" Signed........~ Signed ... ~~ .... Sandram C.Y. - w Prof Zachary Kasomekera Chief Director Irrigation &Water Development c:\ \Prog~me Manager Date: .. '9..\\9.:-...\5, 9.:. 12 I MINISTRY OF AGRICULTURE, IRRIGATION AND WATER DEVELOPMENT NATIONAL WATER DEVELOPMENT PROJECT II STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30TH JUNE 2015 (Coot,) World Bank (IDA Grant No.: CR4946-MAI Project ID No.: P096336 Period (2015) Period (2014.) Cummulative (2014) Cummulative (2015) NOTE USD MWK'OOO USD USD MWK'OOO USD MWK'OOO Opening Cash Balances Project Operating Accounts 1.414,501 599,456 - - - - - IDA Designated Account 15,682,947 6,646,327 11 ,004,257 - - - - Other - - - - - - Total Opening Balances Add: Receipts 17,097,448 7,245,783 11,004,257 - - - - !IDA H6900-MAI 22,560,047 9,560,795 35,198,208 57,813,772 22,214,834 80,373,819 32,451,749 Interest Eamed 5 34,784 14,741 120,807 120,807 46,419.86 155,591 61 ,161 Total 39,692,279 16,821,320 46,323,272 57,934,579 22,261,254 80,529,410 32,512,910 I 39,692,279 Less: Uses of Funds by Category Goods , wori