ROYAL GOVERNMENT OF CAMBODIA GENERAL DEPARTMENT OF HOUSING, NATIONAL COMMITTEE FOR SUB - NATIONAL DEMOCRATIC DEVELOPMENT SECRETARIAT, AND GENERAL DIRECTORATE OF AGRICULTURE Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Financial Statements for the year ended 31 December 2019 and Report of the Independent Auditors General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Contents Page 1. Statement by the management 1 2. Report of the independent auditors 2-4 3. Statement of financial position 5 4. Statement of sources of funds and expenditures 6-7 5. Statement of designated accounts 8 6. Notes to the financial statements 9 - 22 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Statement of financial position as at 31 December 2019 As at 31 December 2019 As at IDA RGC Total 31 December 2018 Note US$ US$ US$ US$ Current assets Cash and bank balances 3 580,605 66,906 647,511 891,213 Advances 4 99,583 - 99,583 134,012 680,188 66,906 747,094 1,025,225 Represented by: Fund balance at end of the year 680,188 66,906 747,094 1,025,225 The accompanying notes form an integral part of these financial statements. 5 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Statement of sources of funds and expenditures for the year ended 31 December 2019 Cumulative period from Year ended 31 December 2019 Year ended 8 August 2016 to Note IDA RGC Total 31 December 2018 31 December 2019 US$ US$ US$ US$ US$ Receipts International Development Association 5 5,395,046 - 5,395,046 5,504,427 13,440,299 Government counterpart fund 5 - 171,021 171,021 112,794 517,913 Interest income (IDA- project account) 396 - 396 365 1,096 Interest income (RGC- project account) - 49 49 111 111 5,395,442 171,070 5,566,512 5,617,697 13,959,419 Expenditures by categories Civil works 7 2,674,050 - 2,674,050 3,178,626 5,999,367 Goods 8 651,551 - 651,551 518,049 1,730,837 Consultants’ services 9 1,000,487 - 1,000,487 718,772 1,874,268 Training and workshops 10 989,450 - 989,450 649,614 1,870,817 Incremental operating costs 11 381,464 147,641 529,105 646,232 1,737,036 5,697,002 147,641 5,844,643 5,711,293 13,212,325 6 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Statement of sources of funds and expenditures (continued) for the year ended 31 December 2019 Cumulative period from Note Year ended 31 December 2019 Year ended 8 August 2016 to IDA RGC Total 31 December 2018 31 December 2019 US$ US$ US$ US$ US$ (Deficit)/surplus of sources of funds over expenditures (301,560) 23,429 (278,131) (93,596) 747,094 Fund balance at beginning of the year 981,748 43,477 1,025,225 1,118,821 Fund balance at end of the year 680,188 66,906 747,094 1,025,225 Expenditures by components 6 Infrastructure and livelihood systems 5,314,823 - 5,314,823 4,964,508 11,166,666 Project management 382,179 147,641 529,820 746,785 2,045,659 5,697,002 147,641 5,844,643 5,711,293 13,212,325 The accompanying notes form an integral part of these financial statements. 7 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Statement of designated accounts for the year ended 31 December 2019 Cumulative Period from Year ended Year ended 8 August 2016 to 31 December 2019 31 December 2018 31 December 2019 Note US$ US$ US$ Receipts Unused funds from the previous year 981,748 1,052,304 - International Development Association (“IDA) 5 5,395,046 5,504,427 13,440,299 Interest income (IDA project account) 396 365 1,096 6,377,190 6,557,096 13,441,395 Expenditures by categories Civil works 7 2,674,050 3,178,626 5,999,367 Goods 8 651,551 518,049 1,730,837 Consultants’ services 9 1,000,487 718,772 1,874,268 Training and workshops 10 989,450 649,614 1,816,756 Incremental operating costs 11 381,464 510,287 1,339,979 5,697,002 5,575,348 12,761,207 Excess of sources of funds over expenditures/Fund balance at end of the year 680,188 981,748 680,188 Represented by: Cash and bank balances 3 580,605 847,736 580,605 Advances 4 99,583 134,012 99,583 680,188 981,748 680,188 The accompanying notes form an integral part of these financial statements. 8 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements for the year ended 31 December 2019 These notes form an integral part of, and should be read in conjunction with, the accompanying financial statements. 1. Background and activities Land Allocation for Social and Economic Development Project II (“the Project”) was established under the Financing Agreement No. 5807 - KH, signed on 9 June 2016 between the International Development Association (“IDA”) and the Royal Government of Cambodia (“RGC”) represented by the Ministry of Economy and Finance. The Project is implemented by the following:  General Department of Housing of the Ministry of Land Management, Urban Planning and Construction (“GDH-MLMUPC”).  The National Committee for Sub-National Democratic Development Secretariat of the Ministry of Interior (“NCDDS-MOI”).  The General Directorate of Agriculture of the Ministry of Agriculture, Forestry and Fisheries (“GDA-MAFF”). The financing agreement became effective for implementation on 8 August 2016 (60 days after the signing date of the Financing Agreement) and the closing date is 31 December 2021, with total funding of Special Drawing Rights (“SDR”) 18,200,000. The maximum commitment charge rate payable on the unwithdrawn financing balance shall be one-half of one percent (1/2 of 1%) per annum. The service charge payable on the withdrawn credit balance shall be equal to three-fourths of one percent (3/4 of 1%) per annum. The credit fund shall be repaid between 2022 and 2054, with two payments made each year on 1 April and 1 October of 1.5625% of the principal amount of the credit to be repaid. The overall objective of the Project is to help improve target beneficiaries’ access to agriculture resources and selected infrastructure and social services in communities through: (a) strengthening community groups to better identify and prioritise technology and infrastructure investments; (b) financing priority productive and social community infrastructure; and (c) scaling up agricultural and livelihood support activities. 9 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements (continued) for the year ended 31 December 2019 1. Background and activities (continued) The Project consists of the following parts: Part 1: Infrastructure and Livelihood Part 2: Project Management Part 3: Contingent Emergency Response: Provision of immediate response to an Eligible Crisis or Emergency, as needed. Funding of the Project by financing through the IDA according to the allocation and withdrawal of the finance proceeds is as follows: Amount of Percentage of financing allocated expenditures to be financed No. Category (expressed in SDR) (Inclusive of taxes) 1 Goods, works, non-consulting services, 16,800,000 100% consultants' services, Training and Operating Costs under Parts 1 and 2 of the Project, excluding Community Grants 2 Community Grants under Parts 1.2 and 1,400,000 100% of amounts disbursed. 1.3 of the Project 3 Emergency Expenditures under Part 3 of - 100% the Project Total 18,200,000 10 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements (continued) for the year ended 31 December 2019 2. Significant accounting policies (a) Basis of accounting The financial statements, which are expressed in the United States Dollars (“US$”), have been prepared in accordance with a modified cash receipts and disbursements basis of accounting. This is a basis of accounting that is designed to meet the requirements of the Project; it is not designed to produce financial statements that are compatible with International Financial Reporting Standards. Under this basis of accounting, income is recognised when funds are received in cash and expenditures is recognised when payments are made rather than when it is incurred. The advance made to the provincial project and staff are recognised as advance and recognised as expenditures when they have been liquidated by supporting invoice. The financial statements present sources and uses of funds and the related financial information in relation to the IDA fund withdrawals and disbursements from the Project’s designated accounts together with the corresponding counterpart funds as specified under the Financing Agreement No. 5807 - KH between the MEF and the IDA of the World Bank. (b) Statement of designated accounts The statement of designated accounts is prepared in accordance with the Financing Agreement and is purely used to receive and disburse for expenditures funded by the IDA’s financing proceeds. (c) Non-expendable equipment The cost of non-expendable equipment is charged to the statement of sources of funds and expenditures upon acquisition. For control and management purposes, a memorandum account for non-expendable equipment is maintained by way of a non-expendable equipment listing. (d) Foreign currency transactions The Project transacts its operations and maintains its accounting records primarily in United States Dollars (“US$”). Transactions in currencies other than US$ are converted into US$ at the rates of exchange prevailing on the transaction dates. Fund balances in currencies other than US$ are translated into US$ at the open market exchange rates at the reporting date. All foreign exchange differences are recognised in the statement of receipts and expenditures. 11 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements (continued) for the year ended 31 December 2019 3. Cash and bank balances As at 31 December 2019 As at 31 December 2018 GDH - NCDD - GDA - GDH - NCDDS - GDA - MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total US$ US$ US$ US$ US$ US$ US$ US$ Cash in banks – IDA 65,938 492,832 19,801 578,571 88,758 729,440 28,118 846,316 Cash on hand – IDA 856 850 328 2,034 52 844 524 1,420 66,794 493,682 20,129 580,605 88,810 730,284 28,642 847,736 Cash in banks – RGC 9,360 57,306 240 66,906 9,360 32,657 1,460 43,477 76,154 550,988 20,369 647,511 98,170 762,941 30,102 891,213 Cash at banks comprises bank accounts used for designated account fund and the government counterpart fund maintained in current account with the National Bank of Cambodia, bear no interest and earmarked specifically for the use of the Project. 12 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements (continued) for the year ended 31 December 2019 4. Advances As at As at 31 December 2019 31 December 2018 NCDDS - MOI NCDDS - MOI US$ US$ Advances 99,583 134,012 This represents the cash advances that NCDDS paid to its sub-national level to implement the Project’s activities in five provinces including Kratie, Tbong Khmum, Kampong Thom, Kampong Chhnang, and Kampong Speu. 13 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements (continued) for the year ended 31 December 2019 5. Receipts Cumulative period from For the year ended 31 December 2019 For the year ended 31 December 2018 8 August 2016 to 31 December 2019 GDH - NCDDS - GDA - GDH - NCDDS - GDA - GDH - NCDDS - GDA - MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ International Development Association 257,199 5,058,103 79,744 5,395,046 194,313 5,208,284 101,830 5,504,427 661,141 12,531,490 247,668 13,440,299 Royal Government of Cambodia 31,458 122,663 16,900 171,021 32,682 66,062 14,050 112,794 110,222 358,381 49,310 517,913 288,657 5,180,766 96,644 5,566,067 226,995 5,274,346 115,880 5,617,221 771,363 12,889,871 296,978 13,958,212 6. Expenditures by components Cumulative period from For the year ended 31 December 2019 For the year ended 31 December 2018 8 August 2016 to 31 December 2019 GDH - NCDDS - GDA - GDH - NCDDS - GDA - GDH - NCDDS - GDA - MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ Infrastructure and livelihood systems Social land concession investment planning and prioritisation 84,891 775,112 22,818 882,821 94,684 329,898 828 425,410 191,667 1,230,128 25,328 1,447,123 land preparation and infrastructure development 150,998 3,536,414 - 3,687,412 63,488 4,055,445 - 4,118,933 254,296 7,943,034 - 8,197,330 Agriculture and livelihood development - 699,866 44,724 744,590 - 373,498 46,667 420,165 - 1,395,274 126,939 1,522,213 235,889 5,011,392 67,542 5,314,823 158,172 4,758,841 47,495 4,964,508 445,963 10,568,436 152,267 11,166,666 Project management IDA: Project administration, financial management and reporting 27,241 231,220 15,436 273,897 29,447 182,858 10,387 222,692 76,284 541,585 28,397 646,266 Support staff 15,370 76,902 4,199 96,471 11,000 69,676 4,200 84,876 34,220 191,515 10,749 236,484 Procurement and financial management support to communes in Project provinces 715 - - 715 911 92,490 - 93,401 2,086 299,401 - 301,487 Monitoring and evaluation - 10,016 1,080 11,096 7,240 182,847 19,784 209,871 35,794 338,384 36,126 410,304 Subtotal 43,326 318,138 20,715 382,179 48,598 527,871 34,371 610,840 148,384 1,370,885 75,272 1,594,541 RGC: Government support staff 31,458 98,063 18,120 147,641 31,680 87,365 16,900 135,945 100,862 301,186 49,070 451,118 74,784 416,201 38,835 529,820 80,278 615,236 51,271 746,785 249,246 1,672,071 124,342 2,045,659 310,673 5,427,593 106,377 5,844,643 238,450 5,374,077 98,766 5,711,293 695,209 12,240,507 276,609 13,212,325 14 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements (continued) for the year ended 31 December 2019 7. Civil works Cumulative period from For the year ended 31 December 2019 For the year ended 31 December 2018 8 August 2016 to 31 December 2019 GDH - NCDDS - GDA - GDH - NCDDS - GDA - GDH - NCDDS - GDA - MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ Social community infrastructure - 88,012 - 88,012 - 436,364 - 436,364 - 630,208 - 630,208 Land preparation - 678,787 - 678,787 - 1,726,670 - 1,726,670 - 2,405,457 - 2,405,457 Building-school and Health - 389,658 - 389,658 - 569,666 - 569,666 - 959,324 - 959,324 Laterite and earth roads - 1,282,244 - 1,282,244 - 275,814 - 275,814 - 1,588,769 - 1,588,769 Other civil works - 235,349 - 235,349 - 170,112 - 170,112 - 415,609 - 415,609 - 2,674,050 - 2,674,050 - 3,178,626 - 3,178,626 - 5,999,367 - 5,999,367 8. Goods Cumulative period from For the year ended 31 December 2019 For the year ended 31 December 2018 8 August 2016 to 31 December 2019 GDH - NCDDS - GDA - GDH - NCDDS - GDA - GDH - NCDDS - GDA - MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ Technical and software - 117,144 - 117,144 - - - - - 132,904 - 132,904 Vehicles - 87,674 - 87,674 - 27,480 - 27,480 - 469,020 - 469,020 Furniture and equipment 715 248,288 - 249,003 911 163,600 - 164,511 2,086 603,039 - 605,125 Seedling and supply - 197,730 - 197,730 - 326,058 - 326,058 - 523,788 - 523,788 715 650,836 - 651,551 911 517,138 - 518,049 2,086 1,728,751 - 1,730,837 9. Consultants’ services Cumulative period from For the year ended 31 December 2019 For the year ended 31 December 2018 8 August 2016 to 31 December 2019 GDH - NCDDS - GDA - GDH - NCDDS - GDA - GDH - NCDDS - GDA - MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ National consultants 168,090 832,397 - 1,000,487 83,326 635,446 - 718,772 291,226 1,583,042 - 1,874,268 15 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements (continued) for the year ended 31 December 2019 10. Training and workshops Cumulative period from For the year ended 31 December 2019 For the year ended 31 December 2018 8 August 2016 to 31 December 2019 GDH - NCDDS - GDA - GDH - NCDDS - GDA - GDH - NCDDS - GDA - MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ Training and workshops 67,799 854,110 67,541 989,450 74,847 527,271 47,496 649,614 154,722 1,563,828 152,267 1,870,817 11. Incremental operating costs Cumulative period from For the year ended 31 December 2019 For the year ended 31 December 2018 8 August 2016 to 31 December 2019 GDH - NCDDS - GDA - GDH - NCDDS - GDA - GDH - NCDDS - GDA - MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ Project administration Office stationaries 2,897 18,035 1,851 22,783 2,182 17,752 1,120 21,054 6,782 47,415 3,134 57,331 Small office suppliers 2,774 12,982 1,779 17,535 2,204 10,124 1,277 13,605 6,367 30,573 3,455 40,395 Small service fee expense 117 2,121 24 2,262 74 1,576 41 1,691 268 4,626 80 4,974 Copy and Printing document 2,747 3,846 236 6,829 5,199 4,546 144 9,889 13,697 10,126 380 24,203 Vehicle costs (repair, maintenance, and fuel) 17,519 168,658 10,885 197,062 18,416 124,971 7,029 150,416 44,393 381,923 19,935 446,251 Media and newspapers 246 17,786 - 18,032 124 12,400 - 12,524 370 30,186 - 30,556 Communication cost 940 7,794 660 9,394 1,247 4,339 775 6,361 4,422 29,587 1,721 35,730 Support staff: Driver, cleaner and assistants to commune clerk 15,370 76,901 4,200 96,471 11,000 69,676 4,200 84,876 34,220 191,514 10,750 236,484 Technical assistant-Travel and daily subsistence allowance cost - 10,016 1,080 11,096 7,240 182,847 19,784 209,871 35,794 338,384 35,816 409,994 42,610 318,139 20,715 381,464 47,686 428,231 34,370 510,287 146,313 1,064,334 75,271 1,285,918 Government counterpart fund Priority Operating Costs 31,458 98,063 18,120 147,641 31,680 87,365 16,900 135,945 100,862 301,186 49,070 451,118 74,068 416,202 38,835 529,105 79,366 515,596 51,270 646,232 247,175 1,365,520 124,341 1,737,036 16 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements (continued) for the year ended 31 December 2019 12. Designated accounts and withdrawal applications 12.1 Statement of designated accounts Cumulative period from For the year ended 31 December 2019 For the year ended 31 December 2018 8 August 2016 to 31 December 2019 GDH - NCDDS - GDA - GDH - NCDDS - GDA - GDH - NCDDS - GDA - MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total MLMUPC MOI MAFF Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ International Development Association (“IDA”) Balance as at beginning of the year 88,810 864,296 28,642 981,748 101,267 942,359 8,678 1,052,304 - - - - Add: Total funds received from the IDA during the year 257,199 5,058,103 79,744 5,395,046 194,313 5,208,284 101,830 5,504,427 661,141 12,531,490 247,668 13,440,299 Interest earned from current account (project account) - 396 - 396 - 365 - 365 - 1,096 - 1,096 Less: Total funds withdrawn for expenditures during the year (279,215) (5,329,530) (88,257) (5,697,002) (206,770) (5,286,712) (81,866) (5,575,348) (594,347) (11,939,321) (227,539) (12,761,207) Balance as at end of the year 66,794 593,265 20,129 680,188 88,810 864,296 28,642 981,748 66,794 593,265 20,129 680,188 17 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements (continued) for the year ended 31 December 2019 12. Designated accounts and withdrawal applications (continued) 12.2 Summary of withdrawal applications Withdrawal Consultants’ Training and Incremental application number Date Advances Civil works Goods services workshops operating costs Total US$ US$ US$ US$ US$ US$ US$ GDH - MLMUPC WA # NCSLC-001 ADV 04-Nov-16 150,000 - - - - - 150,000 WA # NCSLC-001 07-Apr-17 - - - - 9,771 1,924 11,695 WA # GDH-17-002 27-Jun-17 - - 460 - - 9,239 9,699 WA # GDH-17-003 24-Oct-17 - - - 20,005 290 17,940 38,235 WA#GDH-18-004 7-Feb-18 - - - 19,805 2,015 26,913 48,733 WA#GDH-18-005 24-Jul-18 - - - 29,758 34,786 18,088 82,632 WA#GDH-18-006 15-Nov-18 - - - 28,857 19,981 14,110 62,948 Sub-total 150,000 - 460 98,425 66,843 88,214 403,942 WA#GDH-18-007 15-Jan-19 - - - 24,711 20,081 16,398 61,190 WA#GDH-18-008 7-Feb-19 - - - 19,609 6,510 5,156 31,275 WA#GDH-18-009 6-Jun-19 - - 715 55,545 15,200 9,494 80,954 WA#GDH-18-010 16-Sep-19 - - - 52,320 16,112 15,348 83,780 Sub-total - - 715 152,185 57,903 46,396 257,199 Total [1] 150,000 - 1,175 250,610 124,746 134,610 661,141 18 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements (continued) for the year ended 31 December 2019 12. Designated accounts and withdrawal applications (continued) 12.2 Summary of withdrawal applications (continued) Withdrawal Consultants’ Training and Incremental application number Date Advances Civil works Goods services workshops operating costs Total US$ US$ US$ US$ US$ US$ US$ NCDDS WA#001 ADV 17-Oct-16 1,600,000 - - - - - 1,600,000 WA#002 26-Apr-17 - - - - 13,626 12,574 26,200 WA#003 9-Aug-17 - - 243,531 11,667 14,755 98,865 368,818 WA#004 4-Oct-17 - - 100,170 8,591 5,494 32,432 146,687 WA#005 16-Nov-17 - - - 21,486 44,156 57,756 123,398 WA#006 14-Mar-18 - 15,273 53,003 38,962 49,892 63,285 220,415 WA#007 18-Apr-18 - 9,630 131,418 53,403 34,493 51,406 280,350 WA#008 10-May-18 - 93,272 221,064 74,525 14,059 56,574 459,494 WA#009 21-May-18 - 478,509 12,910 40,105 3,419 29,532 564,475 WA#010 31-May-18 - 766,049 - 75,308 25,819 30,607 897,783 WA#011 11-Jul-18 - 109,486 - 35,707 31,324 30,950 207,467 WA#012 13-Aug-18 - 93,401 43,900 41,986 63,806 39,609 282,702 WA#013 29-Aug-18 - 705,799 55,220 13,468 2,810 2,991 780,288 WA#014 10-Sep-18 - 128,723 - 35,707 95,345 26,226 286,001 WA#015 18-Oct-18 - 87,866 176,652 49,805 48,038 38,030 400,391 WA#016 14-Nov-18 - 63,238 140,905 81,856 23,121 31,194 340,314 WA#017 11-Dec-18 - 334,752 11,950 58,392 40,631 42,879 488,604 Sub-total 1,600,000 2,885,998 1,190,723 640,968 510,788 644,910 7,473,387 19 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements (continued) for the year ended 31 December 2019 12. Designated accounts and withdrawal applications (continued) 12.2 Summary of withdrawal applications (continued) Withdrawal Consultants’ Training and Incremental application number Date Advances Civil works Goods services workshops operating costs Total US$ US$ US$ US$ US$ US$ US$ NCDDS (continued) WA#018 6-Feb-19 - 36,755 - 78,810 60,494 46,391 222,450 WA#019 19-Mar-19 - 280,776 8,980 49,779 118,405 56,016 513,956 WA#020 11-Apr-19 - 75,187 - 49,631 9,924 17,055 151,797 WA#021 8-May-19 - 428,262 - 154,145 23,945 23,379 629,731 WA#022 19-Jun-19 - 425,281 - 50,644 49,203 26,000 551,128 WA#023 24-Jul-19 - 22,770 - 50,616 62,575 32,331 168,292 WA#024 8-Aug-19 - 308,475 12,925 140,896 8,802 4,328 475,426 WA#025 27-Aug-19 - 48,145 - - 52,358 18,539 119,042 WA#026 6-Sep-19 - 374,878 150,681 91,055 6,124 6,228 628,966 WA#027 28-Oct-19 - 256,252 - 67,075 167,278 27,872 518,477 WA#028 13-Nov-19 - 144,210 403,379 55,373 106,312 68,107 777,381 WA#029 23-Dec-19 - 94,293 38,641 55,358 85,144 28,021 301,457 Sub-total - 2,495,284 614,606 843,382 750,564 354,267 5,058,103 Total [2] 1,600,000 5,381,282 1,805,329 1,484,350 1,261,352 999,177 12,531,490 20 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements (continued) for the year ended 31 December 2019 12. Designated accounts and withdrawal applications (continued) 12.2 Summary of withdrawal applications (continued) Withdrawal Consultants’ Training and Incremental application number Date Advances Civil works Goods services workshops operating costs Total US$ US$ US$ US$ US$ US$ US$ GDA - MAFF WA#001 ADV 17-Feb-17 50,000 50,000 WA#002 4-Aug-17 - - - - 11,444 4,650 16,094 GDA-WA/003 14-Mar-18 - - - - 25,786 14,958 40,744 GDA-WA/004 2-Jul-18 - - - - 3,291 11,115 14,406 GDA-WA/005 10-Sep-18 - - - - 4,551 14,472 19,023 GDA-WA/006 11-Dec-18 - - - - 12,694 14,963 27,657 Sub-total 50,000 - - - 57,766 60,158 167,924 GDA-WA/007 15-Feb-19 - - - - 16,450 4,908 21,358 GDA-WA/008 6-Jul-19 - - - - - 19,128 19,128 GDA-WA/009 26-Aug-19 - - - - 4,895 7,643 12,538 GDA-WA/0010 18-Nov-19 - - - - 18,324 8,396 26,720 Sub-total - - - - 39,669 40,075 79,744 Total [3] 50,000 - - - 97,435 100,233 247,668 Total = [1]+[2]+[3] 1,800,000 5,381,282 1,806,504 1,734,960 1,483,533 1,234,020 13,440,299 21 General Department of Housing, National Committee for Sub - National Democratic Development Secretariat, and General Directorate of Agriculture Land Allocation for Social and Economic Development Project II Credit No. 5807 - KH Notes to the financial statements (continued) for the year ended 31 December 2019 13. Commitments As at 31 December, the Project has the following commitments: As at 31 December 2019 As at 31 December 2018 GDH-MLMUPC NCDD-MOI Total GDH-MLMUPC NCDD-MOI Total US$ US$ US$ US$ US$ US$ Contracted but not yet paid: Consultant’s service 238,835 1,089,248 1,328,083 242,232 1,513,043 1,755,275 Goods - 554,271 554,271 - 135,160 135,160 Civil works - 758,551 758,551 - 721,385 721,385 238,835 2,402,070 2,640,905 242,232 2,369,588 2,611,820 22