Ministry of Education and Higher Education, Republic of Lebanon - Second Education Development Project - EDP II - Loan# 7966 Report and financial information for the period from 1 January 2017 to 31 December 2017 Ministry of Education and Higher Education, Republic of Lebanon Second Education Development Project - EDP II- Loan# 7966 Report and financial information for the period from 1 January 2017 to 31 December 2017 Page Independent auditor's report 1-3 Statement of cash receipts and payments by category 4 Statement of cash payments classifying the uses of funds 5 Statement of movements in the Designated Account 6 Notes to the financial information 7-12 List of signed contracts Appendix A pwc Independent auditor's report to the Ministry of Education and Higher Education, Republic of Lebanon Report on the audit of the financial information Our opinion In our opinion, the financial information of the Second Education Development Project (EDP 11) ("the Project") are prepared, in all material respects, in accordance with the accounting policies described in note 2 to the financial information. What we have audited The Project's financial information comprise: " the statement of cash receipts and payments by category for the period from I January 2017 to 31 December 2017; * the statement of cash payments classifying the uses of funds for the period then ended; * the statement of movements in the Designated Account for the period then ended; and - the notes to the financial information. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial information's section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Ministry of Education and Higher Education in accordance with the International Ethics Standard Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) and the ethical requirements that are relevant to our audit of the financial information in Lebanon. We have fulfilled our other ethical responsibilities in accordance with the IESBA Code. Other information The Education Sector Development Secretariat ("ESDS") of the Ministry of Education and Higher Education is responsible for the other information. The other information comprises the list of signed contracts of the Project included in Appendix A (but does not include the financial information and our auditor's report thereon). Our opinion on the financial information does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the financial information, our responsibility is to read the other information identified above and, in doing so, consider whether the other information is materially inconsistent with the financial information or our knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. PriceLvaterhouseCoopers, Saba House Bldg., Block B/C, Said Freiha Str., Hazmieh, Lebanon, MoF # 95693 P.O. Box z1-3155, Beirut, Lebanon, Telephone +961 (5) 428600, Facsimile +961 (5) 951979, U 2 Independent auditor's report (continued) to the Ministry of Education and Higher Education, Republic of Lebanon Emphasis of Matter - Basis of accounting and restriction on distribution and use We draw attention to note 2 to the financial information, which describes the basis of accounting. The financial information is prepared to enable the ESDS to meet its reporting obligations to the World Bank under the terms of the Loan Agreement No. LE-7966. As a result, the financial information may not be suitable for another purpose. Our report is intended solely for the Ministry of Education and Higher Education, Republic of Lebanon and the World Bank and should not be distributed to or used by parties other than the Ministry of Education and Higher Education, Republic of Lebanon and the World Bank. Our report is not modified in respect to this matter. Responsibilities of management and those charged with governance for the financial information The ESDS is responsible for the preparation of the financial information in accordance with the accounting policies described in note 2 to the financial information, and for such internal control as management determines is necessary to enable the preparation of the financial information that is free from material misstatement, whether due to fraud or error. Those charged with governance are responsible for overseeing the Project's financial reporting process. Auditor's responsibilities for the audit of the financial information Our objectives are to obtain reasonable assurance about whether the financial information as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this financial information. As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the financial information, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Obtain an understanding of internal control relevant to the audit 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. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. 3 Independent auditor's report (continued) to the Ministry of Education and Higher Education, Republic of Lebanon Auditor's responsibilities for the audit of the financial information (continued) We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Beirut, Lebanon 31 July 2018 7023 4 Ministry of Education and fligher Education, Republic of Lebanon Second Education Devclopmsent Project - EDP II - Loan# 7966 Statement of cash reccipts and payments by category for the period from 1 Januarv 2017 to 31 December 2017 Note 2017 2016 uss UsS Sourceb of funds IBR) loan funds 7 7,349,862 3.644.993 IBRD loar direci pavments 7 13,291,885 41928 584 20,6 1 747 8,573.577 Sses of funds by project compunent Eadl childhood education 4 12,584,823 3.333,608 Supporting improvemnenis in mtaL of edicaton 5 3,984,301 1,094,030 Education sector policy developnent and mnaiema,nl 6 4,740,154 3 430.9 7 21,309,278 7,858,59i Incremental operating costS Projeci mnalagemnent and operat U! cis 79,567 33,144 2 1,388,845 7.89 1,739 (Deficit) surplus (747,098) 68 1,838 The fiancial informlation on pges 4 to 12 m erc ihonsed by NI. adi Yarak on 16 Juk 2018 on behall l the I ducation Secor )eeiupiment Secretiiat LSDS) 'f ti1 Minikt of EduLation and -ligher 1Ed atio Dlrector Gener4f lrdcation Fakirak Mr. [ acj> an ak Diredor General Education Sec;tor De elopnenti SeLretarial Ministry of l ducation and I ligher Education The notes on pages 7 to 12 are an inlegral pdrt of this financi il information 5 Ministry of Education and Higher Education, Republic of Lebanon Second Education Development Project - EDP II - Loan# 7966 Statement of cash payments classifying the uses of funds for the period from 1 January 2017 to 31 December 2017 Note 2017 2016 US Us$ Early childhood education Quantity and quality of KG Schools 4 12,544,598 3,333,608 Early childhood education 4 40,225 - 12,584,823 3,333,608 Supporting improvements in quality of education Educational leadership for school-based development and improvement 5 3,759,516 1,094,030 School-Based Development Through Enhanced Education Leadership 5 224,785 - 3,984,301 1,094,030 Education sector policy development and management Institutional capacity development and efficiency 6 868,071 189,038 Information for planning 6 2,888,803 2,810,405 Sector development management, monitoring and evaluation 6 983,280 431,514 4,740,154 3,430,957 Incremental operating costs Project management and operating costs 79,567 33,144 Total expenditures by loan component and sub-components 21,388,845 7,891,739 The notes on pages 7 to 12 are an integral part of this financial information. 6 Ministry of Education and Higher Education, Republic of Lebanon Second Education Development Project - EDP II - Loan# 7966 Statement of movements in the Designated Account for the period from 1 January 2017 to 31 December 2017 2017 2016 Us$ US$ Designated Account balance at beginning of period 796,989 115,151 Add: IBR.D loan funds 7,349,862 3,644,993 IBRD direct payments 13,291,885 4,928,584 20,641,747 8,573,577 Less: Uses of funds (21,388,845) (7,891,739) Designated Account balance at end of period 49,891 796,989 The notes on pages 7 to 12 are an integral part of this financial information. 7 Ministry of Education and Higher Education, Republic of Lebanon Second Education Development Project - EDP 11- Loan# 7966 Notes to the financial information for the period from 1 January 2017 to 31 December 2017 1 Project background The Lebanese Republic has obtained from the International Bank for Reconstruction and Development "IBRD" of the World Bank a loan of US$ 40 million to finance the implementation of the Second Education Development Project (EDP II). The objectives of the Project are to: (i) improve teaching quality and the learning environment in general education and in pre-school in the Lebanese Republic; and (ii) increase governance and managerial capacity of the Ministry of Education and Higher Education (MFHE) and schools. The Education Sector Development Secretariat (ESDS) within the MEHE is responsible for overall coordination and implementation of the EDP 11. For the period from I January 2017 to 31 December 2017, total cash receipts received from the World Bank amounted to US$ 7,349,862 (2016 US$ 3,644,993); disbursements made amounted to US$ 21,388,845 (2016 US$ 7,891,739) and IBRD direct payments amounted to USS 13,291,885 (2016 US$ 4,928,584). 2 Principal accounting policies and basis of preparation The Education Sector Development Secretariat ("ESDS") prepares the financial information of the Education Development Project II (EDP II) ("the Project"). The Project's governing documents provide certain guidelines for governing its financial activities. To ensure observance of limitations and restrictions on the use of financial resources, the ESDS classifies the Project's uses of funds for accounting and reporting purposes under the following components: Component I - Early Childhood Education (USS 15.7 million): The first component supports increasing the schools' readiness upon students' entry into primary education. This includes increasing infrastructure capacity, enhancing learning resource materials, initiating a program of professional development for pre-school teachers, evaluating the implementation of early childhood education programs, and assisting the Ministry of Education and Higher Education to measure the pre-school learning environment and students' readiness for first grade. Component 2 - Supporting Improvements in Quality of Education (US$ 7.6 million): The second component enhances school-based development through improving the quality of teaching and learning at the school level. It also enhances teacher professional development through establishing a national system of professional standards and other mechanisms including induction programs and trainings related to the teachers' professional development. 8 Ministry of Education and Higher Education, Republic of Lebanon Second Education Development Project - EDP II - Loan# 7966 2 Principal accounting policies and basis of preparation (continued) Component 3 - Education sector policy development & management (USS 16.7 million): The third component provides advisory services and technical assistance to the Ministry of Education and Higher Education to strengthen the education sector. Incremental operating costs: consists of necessary incremental expenditures related to the management and implementation of the Project. The Project's expenditures are reflected in the unaudited Interim Financial Reports (IFRs) presented to the World Bank office in Beirut on a quarterly basis. The significant accounting policies adopted by the ESDS in the preparation of the financial information are as follows: Basis of preparation The financial information has been prepared in accordance with the cash basis of accounting as required by the terms of the Financial Operational Manual of Loan No. LE-7966, dated April 2012. Sources of Funds Funds received are recognised when cash is received. Use of Funds Uses of funds, expenses and other disbursements are recognised when cash is disbursed. Eligible expenditures under the Loan Agreement are used, accounted for and classified in accordance with the conditions of the Loan Agreement and applicable laws and regulations of the ESDS's financial activities. Designated Account The designated account includes deposits held at call with the bank. The movement in the designated account represents the movement in the Project funds received and expenditures disbursed during the period. 9 Ministry of Education and Higher Education, Republic of Lebanon Second Education Development Project - EDP II- Loan# 7966 3 Project expenditures by loan component 2017 2016 US$ US$ Early childhood education (note 4) 12,584,823 3,333,608 Supporting improvements in quality of education (note 5) 3,984,301 1,094,030 Education sector policy development and management (note 6) 4,740,154 3,430,957 Project management and operating costs 79,567 33,144 21,388,845 7,891,739 4 Early childhood education 2017 2016 Us$ US$ Quantity and quality of KG Schools Works 8,869,040 2,628,613 Goods 3,225,077 302,816 Consultants' services 450,481 402,179 12,544,598 3,333,608 Early childhood education Consultants' services 40,225 - 12,584,823 3,333,608 5 Supporting improvements in quality of education 2017 2016 US$ US$ Educational Leadership for School - Based Development & Improvement Consultants' services 840,516 1,094,030 School grant 2,919,000 - 3,759,516 1,094,030 School-Based Development Through Enhanced Education Leadership Consultants' services 126,785 - Goods 98,000 224,785 - 3,984,301 1,094,030 10 Ministry of Education and Higher Education, Republic of Lebanon Second Education Development Project - EDP H - Loan# 7966 6 Education sector policy development and management 2017 2016 Us$ US$ Institutional capacity development and efficiency Goods 783,881 77,370 Consultants' services 84,190 111,668 868,071 189,038 Information for planning Goods 2,739,099 2,810,405 Consultants' services 149,704 - 2,888,803 2,810,405 Sector development management, monitoring and evaluation Consultants' services 903,073 402,350 Training 58,430 28,424 Goods 19,698 740 Committee's Member 2,079 - 983,280 431,514 4,740,154 3,430,957 7 IBRD loan funds and direct payments received The below table lists the IBRD loan funds received in the Designated Account for the period from I January 2017 to 31 December 2017: US$ Receipt dates 7 February 2017 203,012 24 February 2017 671,055 31 March 2017 795,331 17 May 2017 799,412 22 June 2017 770,147 24 July 2017 614,955 31 July 2017 178,431 23 August 2017 658,387 26 September 2017 550,517 16 October 2017 351,319 13 November 2017 833,664 19 December 2017 923,632 Total IBRD loan funds 7,349,862 11 Ministry of Education and Higher Education, Republic of Lebanon Second Education Development Project - EDP II- Loan# 7966 7 IBRD funds and direct payments received (continued) The below table lists the IBRD direct payments received from the World Bank for the Project for the period from I January 2017 to 31 December 2017: US$ Direct payments 31 January 2017 1,801,007 7 February 2017 2,064,469 2 March 2017 616,247 6 March 2017 236,085 6 March 2017 880,555 6 March 2017 760,924 6 March 2017 980,357 5 May 2017 271,534 28 June 2017 1,089,732 28 June 2017 308,124 28 June 2017 438,561 31 June 2017 413,135 31 June 2017 521,934 31 August 2017 238,393 16 October 2017 297,501 16 October 2017 274,183 26 October 2017 595,984 26 October 2017 177,142 26 October 2017 100,545 7 November 2017 102,893 7 November 2017 446,665 7 November 2017 135,235 1 December 2017 329,903 1 December 2017 210,777 Total direct payments 13,291,885 12 Ministry of Education and Higher Education, Republic of Lebanon Second Education Development Project - EDP II - Loan# 7966 8 Movement in the Designated Account The table below shows the movement in the Designated Account at the bank for the period from I January 2017 to 31 December 2017: us$ Debit Credit Balance At 1 January 2017 796,989 31 January 2017 671,055 - 125,934 28 February 2017 291,306 874,067 708,695 31 March 2017 683,645 - 25,050 30 April 2017 619,792 795,331 200,589 31 May 2017 779,096 799,412 220,905 30 June 2017 606,006 770,147 385,046 31 July 2017 836,819 793,386 341,613 31 August 2017 868,517 658,387 131,483 30 September 2017 482,319 550,517 199,681 31 October 2017 384,664 351,319 166,336 30 November 2017 923,632 833,664 76,368 31 December 2017 950,109 923,632 49,891 31 December 2017 8,096,960 7,349,862 49,891 Q м и о� �' �о г� с� � � yg � о о�о м Q й о м � � о° о С о и а� и м о �' о � о� о о �о о и а� ;� 7� м о� �д � о � � � г� � Q о оо С. � а .-. �'? � �''? .� Q � д..� ..-, гv .� �. омi N N � � �с гNч � � �о � и � � � м � м � � � t� оо О о Е t�/� � cv о� м О оа р ц`ь �о aQa О N о О ��] о^�v N м о' м � � ca�v' а' �л �г'� о а:� д г° _ � гч .� ... ``' .� °O ,� .� �" оо м оо м О� � ,-• N С� .-, �д G N � т � � � � '-' о о и � �°,� -;, � г�v о � и_ r ^' о ¢¢¢� N о Q и ° � n� � � '� `� н N ^' N N су и ,--� ,--� .--: �.,.. 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