NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS AND MANAGEMENT LETTER FOR THE YEAR ENDED 31 DECEMBER 2020 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS AND MANAGEMENT LETTER FOR THE YEAR ENDED 31 DECEMBER 2020. TABLE OF CONTENTS PAGE 1. Corporate Information 1 2. Report of the Auditors 2 3. Statement of Accounting Policies 5 4. Statement of Financial Position 7 5. Statement of Cash Flows 9 6. Summary of Activities in the Special Account 10 7. Statement of Cash Position 11 8. Income Statement 12 9 Notes to the accounts 15 10. Summary of Statements of Expenditure 20 11. Schedule of Fixed Assets 62 12. Management Letter on the Accounts 67 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS AND MANAGEMENT LETTER FOR THE YEAR ENDED 31 DECEMBER 2020. CORPORATE INFORMATION 1. DEVELOPMENT OBJECTIVES To increase the delivery and use of high impact maternal and child health interventions and to improve the quality of care at selected health facilities in the participating states. 2. STATE PROJECT TEAM: 1. Adamu Y Ohagenyi - Project Coordinator 2. Suleiman Odula Ogudu - Head of PFMU 3. Jibrin Mairiga - Procurement Officer 5. Stephen Jatau - Health Care Waste Management Officer 6. Tanko Abubakar - Communication Officer 7. Mohammed S. Abubakar - Project Accountant 8. Jerry Idasho - Internal Auditor 3. BANKERS: Fidelity Bank Plc. Lafia 4. Auditors Messrs Solomon Iroagba & Co. Chartered Accountants 1 Nasarawa State Nigeria State Health Investment Project (NSHIP). Nasarawa Primary Healthcare Development Agency Jos Road, Lafia. REPORT OF THE AUDITORS ON THE FINANCIAL STATEMENTS OF NASARAWA STATE. NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) CREDIT NO. 50940–NG FOR THE YEAR ENDED 31 DECEMBER 2020. We have audited the accompanying Project Financial Statements of Nasarawa State Nigeria State Health Investment Project (NSHIP) as at 31 December 2020 for the year then ended as set out on pages 5 to 66 and prepared on the basis of accounting policies on page 5. The Project is financed by International Development Association (IDA) credit No 50940-NG and Nasarawa State Government. RESPECTIVE RESPONSIBILITIES OF THE PROJECT MANAGEMENT AND AUDITORS The Project Implementation Unit (PIU), Project Management Office coordinates the activities of the Project and as such responsible for the preparation of the Financial Statements. It is our responsibility as auditors to express an independent opinion based on our audit, on these Financial Statements, and to report our opinion to you. 2 BASIS OF OPINION We conducted our audit in accordance with International Standards on Auditing and World Bank Guidelines. These standards and World Bank Guidelines require that we plan and perform the audit so as to obtain reasonable assurance that the Financial Statements are free of material misstatements. An audit includes examination, on a test basis of evidence relevant to the amounts and disclosures in the Financial Statements. It also include an assessment of estimates and judgments made by the project officers in the preparation of the Financial Statements, and whether the accounting policies are appropriate to the project circumstances, consistently applied and adequately disclosed. We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the Financial Statements are free of misstatements, whether caused by fraud, other irregularities or errors. In forming our opinion, we also evaluated the overall adequacy of the presentation of the Financial Statements. 3 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 STATEMENT OF ACCOUNTING POLICIES. The following accounting policies have been adopted in the preparation of these Financial Statements 1. BASIS OF ACCOUNTING The accounts are prepared on cash basis. 2. INCOME AND EXPENDITURE Income represents credit from International Development Association (IDA); Government Counterpart funds as well as interest earned. Expenditure represents eligible items of expenses. Both income and expenditure are recognised on cash basis. 3. PROJECT ASSETS Project assets are described as FIXED ASSETS only if they are intended for use over a period exceeding one accounting year and the value per item is not below N100,000. However, items of capital expenditure that cost below N100,000 will be classified as “SPECIAL PROJECT ASSETS” under Project Development Expenditure. 5 4. DEPRECIATION Due to cash basis of accounting being applied, and the fact that there will be no revenue to be matched against such charges, there will be no provision for depreciation of fixed assets. 5. FOREIGN CURRENCY Income and expenditure items in foreign currencies are converted to naira at the rates ruling at the transaction dates. Assets and liabilities expressed in foreign currencies are converted to naira at the rates ruling at the date of Statement of Financial Position. Gains or losses arising from such conversions are credited or charged to reserve in the period in which they arise. 6 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 STATEMENT OF CASH FLOWS 2020 2019 Note N N SOURCES OF FUNDS IDA 4 695,621,802 29,356,060 HRITF 5 - 55,125,151 INTEREST 984,005 2,365,526 Total 696,605,807 86,846,737 APPLICATION OF FUNDS Component 1.A. Strengthening Services Delivery I.A.1 PBF at facilities level 535,353,763 232,532,195 I.A.2 DFF 267,273,600 121,006,073 I.A.3 PHCs at LGAs 238,776,327 82,745,322 I.A.4 GH at LGAs 220,139,789 153,714,830 I.A.5 DSF 12,676,000 19,116,523 I.A.6 HMB 17,762,788 12,779,317 Sub total - 1 1,291,982,267 621,894,260 8 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 STATEMENT OF CASH FLOWS 2020 2019 N N Component 1.B Strengthening Institutional performance state and LGAs support - - component 2 - Technical Support 2.A Technical assistance to State 107,542,540 213,127,666 2.B Technical assistance for Result Based 7,696,715 161,553,314 Sub total - 2 115,239,255 374,680,980 Total expenditure 1,407,221,522 996,575,240 Surplus for the year (710,615,715) (909,728,503) Opening cash balance 2,066,648,039 2,665,797,180 1,356,032,324 1,756,068,677 Refunded to IDA & HRITF (1,454,872,402) - Exchange gain 134,458,402 310,579,362 Closing cash balance 35,618,324 2,066,648,039 9 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF ACTIVITIES IN THE SPECIAL ACCOUNT FIDELITY BANK DEPOSITORY BANK PLC CURRENCY US DOLLARS IDA Credit No. 50940 - UNI HRITF Credit No. 13432 - UNI Balance as at 01/01/2020 5,712,198.31 Replenished in the year IDA 1,811,515.11 HRITF - 1,811,515.11 Interest earned 2,627.57 7,526,340.99 Less: Transferred to interest account 85,768.67 Bank charges 20,675.32 Refund of un-utilized fund IDA 3,574,915.21 Refund of un- utilized fund HRITF 213,815.40 Transferred to draw down account 3,631,148.04 (7,526,322.64) Balance as at 31/12/2020 18.35 10 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 STATEMENT OF CASH POSITION 2020 2019 N N BANK AND CASH Special account 7,046 2,044,966,995 Draw down account - 1,425,158 Counterpart account 158,302 46,206 Interest account 35,452,865 09,680 35,618,213 2,066,648,039 11 NASARAWA STATE NIGERIA STATE INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 INCOME STATEMENT 2020 2019 Note N N RECEIPTS IDA 4 695,621,802 29,356,060 HRITF 5 - 55,125,151 Interest income 984,005 2,365,526 696,605,807 86,846,737 PAYMENTS PFMU grant 1,900,000 2,000,000 Security 400,000 960,000 Publicity - 4,498,500 Printing and stationeries 922,000 3,406,900 Maintenance of vehicles 1,969,500 1,040,200 Maintenance of generators 2,326,300 5,112,000 Technical assistance for State training 7,696,715 161,553,314 Monitoring 7,509,000 38,710,095 HMB contributions 17,762,788 8,160,000 12 NASARAWA STATE NIGERIA STATE INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 INCOME STATEMENT 2020 2019 N N HMB supervisions - 4,619,317 Maintenance of equipment 1,469,050 807,500 Maintenance of building 579,358 - Project staff allowance 2,380,000 3,000,000 Verifiers allowance - 56,728,000 Performance bonus 18,014,762 13,615,192 Community based organisations - 48,367,080 Internet subscription 5,339,360 2,271,525 Satellite subscription 80,000 - Transportation / Perdiem 848,407 388,170 Other meetings 724,050 1,274,250 World bank mission 358,000 - Audit fee - 800,000 Bank charges 7,943,277 341,580 13 NASARAWA STATE NIGERIA STATE INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 INCOME STATEMENT 2020 2019 N N NAPHDA - 14,088,000 PBF Health Facilities 535,353,763 232,532,195 DFF Health facilities 267,273,600 121,006,073 PHCs at LGAs 238,776,327 82,745,322 GHs at LGAs 220,139,789 153,714,830 Demand side financing 12,676,000 19,116,523 Consultancy 1,800,000 - Communication 485,000 1,140,000 TA to State -Goods 37,389,476 14,578,674 Office expenses 705,000 - Office equipment 14,400,000 - 1,407,221,522 996,575,240 Surplus / deficit for the year (710,615,715) (909,728,503) 14 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 NOTES TO THE ACCOUNTS 1 FIXED ASSETS 2020 For the year 2019 N N N Motor vehicles 148,620,000 - 148,620,000 Generators 7,879,434 - 7,879,434 Office equipment 91,531,700 14,400,000 77,131,700 Office furniture 18,489,500 - 18,489,500 Computer inverter& ass. 13,483,750 - 13,483,750 Communication equipment 4,545,950 - 4,545,950 284,550,334 14,400,000 270,150,334 DEVELOPMENT PROJECT 2 EXPENDITURE Internship training 14,408,320 - 14,408,320 Pre- negotiation meetings 5,778,008 - 5,778,008 PFMU grant 12,640,000 1,900,000 10,740,000 Baseline survey / mapping 4,913,758 - 4,913,758 Office expenses 1,768,842 705,000 1,063,842 Security 3,920,484 400,000 3,520,484 Publicity and dispatch 7,822,122 - 7,822,122 Printing and stationeries 19,982,284 922,000 19,060,284 Maintenance of vehicles 9,232,850 1,969,500 7,263,350 Maintenance of equipment 11,641,050 1,469,050 10,172,000 15 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 NOTES TO THE ACCOUNTS For the 2020 year 2019 N N N Maintenance of generators 26,198,902 2,326,300 23,872,602 TA to State - training 812,260,384 7,696,715 804,563,669 Verifiers allowance 148,731,280 - 148,731,280 Project staff allowance 11,380,000 2,380,000 9,000,000 Performance bonus 76,328,249 18,014,762 58,313,487 CBOs allowance 101,216,180 - 101,216,180 TA for result based - International training 78,556,611 - 78,556,611 Verification / monitoring 171,549,917 7,509,000 164,040,917 DLI - State 1,140,898,000 - 1,140,898,000 HMB contributions 61,868,118 17,762,788 44,105,330 HMB supervision 4,619,317 4,619,317 Local transport and travel 8,468,122 - 8,468,122 SMOH 4,890,000 - 4,890,000 Internet subscription 18,980,822 5,339,360 13,641,462 Satellite subscription 527,020 80,000 447,020 Transportation / Perdiem 17,297,753 848,407 16,449,346 Meeting - DLI 904,203 - 904,203 Committee meetings 3,190,000 - 3,190,000 Servicing of other meetings 11,878,251 724,050 11,154,201 16 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 NOTES TO THE ACCOUNTS 2020 For the year 2019 N N N World Bank Mission 6,506,859 358,000 6,148,859 Audit fee 3,200,000 - 3,200,000 Bank charges 9,998,126 7,943,277 2,054,849 NAPHDA 14,088,000 - 14,088,000 PBF (health facilities) 3,230,438,617 535,353,763 2,695,084,854 DFF (health facilities) 1,671,721,096 267,273,600 1,404,447,496 PHCs at LGAs 581,577,668 238,776,327 342,801,341 GHs at LGAs 549,000,471 220,139,789 328,860,682 Demand side financing 80,411,523 12,676,000 67,735,523 TA for result based - consultancy 71,186,587 1,800,000 69,386,587 TA for result based - communication 4,857,500 485,000 4,372,500 TA to state - Goods 127,423,490 37,389,476 90,034,014 Operational cost 4,434,657 - 4,434,657 Insurance of project vehicles 8,016,000 8,016,000 Maintenance of office building 22,417,703 579,358 21,838,345 9,177,129,144 1,392,821,522 7,784,307,622 Less other income - interest (19,718,159) (984,005) (18,734,154) Balance c/d 9,157,410,985 1,391,837,517 7,765,573,468 17 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 NOTES TO THE ACCOUNTS 2020 2019 N N 3 BANK BALANCES Fidelity bank Plc - special account 7,046 2,044,966,995 Fidelity bank Plc - draw down account - 1,425,158 Fidelity bank Plc - counterpart account 158,302 46,206 Fidelity bank Plc - interest account 35,452,865 20,209,680 35,618,213 2,066,648,039 4 IDA FUNDING Balance b/f 6,979,598,537 6,950,242,477 Withdrawal applications paid in the year 695,621,802 29,356,060 Less refund (1,372,767,400) - 6,302,452,939 6,979,598,537 5 HRITF FUNDING Balance b/f 1,001,150,705 946,025,554 Withdrawal applications paid in the year - 55,125,151 Less refund (82,105,113) - 919,045,592 1,001,150,705 18 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 NOTES TO THE ACCOUNTS 2020 2019 N N STATE GOVERNMEMT 6 COUNTERPART FUNDING Balance b/f 16,000,000 16,000,000 Funding for the year - - Balance c/f 16,000,000 16,000,000 7 NATIONAL OFFICE Balance b/f 5,519,250 5,519,250 Funding for the year - - Balance c/f 5,519,250 5,519,250 8 EXCHANGE GAIN Balance b/f 2,100,103,349 1,789,523,987 Gain / (loss) for the year 134,458,402 310,579,362 Balance c/f 2,234,561,751 2,100,103,349 19 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE – IDA Date paid W/A No Category Amount Exchange Amount rates $ N 02/05/14 NAS/NSHIP/01 Initial Advance 10,000,000.00 155.73 1,557,300,000.00 07/04/14 NAS/NSHIP/02 DLI(MOF) 900,000.00 155.73 140,157,000.00 02/05/14 NAS/NSHIP/02 DLI(MOF) 68,000.00 155.73 10,589,640.00 13/06/14 NAS/NSHIP/03 1c 94,072.59 14,650,865.00 3c 82,476.57 12,844,980.00 176,549.16 155.73 27,495,845 18/08/14 NAS/NSHIP/04 1c 106,930.,69 16,652,316.00 3.6 121,410.32 18,907,230.00 228,341.01 155.73 35,559,546.00 20 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF WITHDRAWAL APPLICATIONS – IDA Date paid W/A NO Category Amount Exchange Amount rates $ N 31/10/14 NAS/NSHIP/05 1c 258,277.94 41,403,800.00 3c 277,185.55 41,227,409.00 535,463.49 154.31 82,631,209.00 21/11/14 NAS/NSHIP/06 1c 13037.04 2,112,000.00 3c 77,513.15 12,534,451.00 90,550.19 161.75 14,646,451.00 6/1/2015 NAS/NSHIP/08 1c 495,840.69 82,495,425.76 3c 65,374.98 7,473,591.84 561,215.67 166.31 89,969,017.60 21 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE – IDA Date paid W/A NO Category Amount Exchange Amount rates $ N 2/3/2015 NAS/NSHIP/09 1c 4,093.02 704,000.00 3c 25,868.88 4,569,391.20 29,961.90 176.00 5,273,391.20 26/3/2015 NAS/NSHIP/10 1c 940,118.36 178,622,486.24 3c 23,762.32 4,450,913.55 963,880.68 189.93 183,073,399.79 8/3/2015 NAS/NSHIP/11 1c 3,559.15 704,000.00 3c 73,723.71 14,660,778.71 77,282.86 198.80 15,364,278.71 22 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE – IDA Date paid W/A NO Category Amount Exchange Amount rates $ N 15/6/2015 NAS/NSHIP/12 1c 793,251.51 157,849,118.24 3c 48,774.86 9,705,784.00 842,026.37 198.97 167,554,902.24 26/3/2015 NAS/NSHIP/13 DLI (MOF) 1,012,000.00 198.90 201,286,800.00 30/7/2015 NAS/NSHIP/14 3c 181,602.61 198.90 36,211,248.72 8/9/2015 NAS/NSHIP/15 3c 1,170,636.43 198.09 232,954,115.87 27/9/2015 NAS/NSHIP/16 1c 47,388.03 9,430,218.50 3c 16,261.83 3,236,073.83 63,649.86 198.90 12,666,292.33 23 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE – IDA Date paid W/A no Category Amount Exchange rates Amount $ N 1/12/2015 NAS/NSHIP/17 1c 1,325,468.85 263,767,399.34 3c 53,128.51 10,567,165.80 1,378,597.36 198.90 274,334,565.14 29/11/2016 NAS/NSHIP/18 1c 145,192.72 28,893,351.28 3c 25,975.27 5,169,078.73 171,167.99 199.00 34,062,430.01 7/03/2016 NAS/NSHIP/19 1c 1,392,638.49 277,135,059.51 3c 47,327.89 9,418,250.11 1,439,966.38 199.00 286,553,309.62 5/03/2016 NAS/NSHIP/20 1c 207,447.00 41,281,953.00 3c 19,493.48 3,879,202.52 226,940.48 199.00 45,161,155.52 24 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –IDA Date paid W/A number Category Details Amount Exchange rate Amount 8/6/16 NAS/NSHIP/21 DLI (MOF) 1,003,200.00 199,636,800.00 1,003,200.00 199.00 199,636,800.00 11/7/16 NAS/NSHIP/22 1c 1,263,059.38 251,348,816.62 3c 25,710.04 5,116,297.96 1,288,769.42 199.00 256,465,114.58 21/9/16 NAS/NSHIP/23 1c 29,713.85 14,066,762.94 3c 44,779.82 - 74,493.67 199.0 14,066,762.94 21/9/16 NAS/NSHIP/24 1c 34,292.08 10,752,067.84 3c 11,055.38 - 45,347.46 199.00 10,752,067.84 25 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –IDA Date paid W/A number Category Amount Exchange rate Amount 21/9/16 NAS/NSHIP/25 1c 707,522.56 229,217,916.99 3c 9,983.19 - 727,505.75 229,217,916.99 11/10/16 NAS/NSHIP/26 1c 54,064.72 16,760,063.20 3c 9,681.50 3,001,265.00 63,746.22 310.00 19,761,328.20 20/11/16 NAS/NSHIP/27 1c 384,774.73 119,280,166.30 3c 44,805.19 13,889,608.90 429,579.92 310.00 133,169,775.20 26 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –IDA Date paid W/A number Category Amount Exchange rate Amount $ N 11/01/17 NAS/NSHIP/28 1c 894,564.35 310.00 277,314,948.50 3c 5,465.36 310.00 1,694,261.60 900,029.71 310.00 279,009,210.10 10/2/17 NAS/NSHIP/29 1c 411,702.10 310.00 127,627,651.00 3c 51,755.76 310.00 16,044,285.60 463,457.86 310.00 143,671,936.60 24/2/17 NAS/NSHIP/30 1c 43,471.64 310.00 13,476,208.40 3c 18,901.14 310.00 5,859,353.40 62,372.78 310.00 19,335,561.80 22/3/17 NAS/NSHIP/31 1c 1,956,592.20 310.00 606,543,582.00 3c 28,739.84 310.00 8,909,350.40 1,985,332.04 310.000 615,452,932.40 27 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –IDA Date paid W/A number Category Amount Exchange rate Amount $ N 11/5/17 NAS/NSHIP/32 1c 51,009.48 310.00 15,812,938.80 3c 25,859.25 310.00 8,016,367.50 76,868.73 310.00 23,829,306.30 9/6/17 NAS/NSHIP/33 DLI (MOF) 1,012,000.00 310.00 313,720,000.00 12/6/17 NAS/NSHIP/34 1c 180,663.91 310.00 56,005,812.10 3c 33,171.35 310.000 10,283,118.50 213,835.26 310.00 66,288.930.60 6/7/17 NAS/NSHIP/35 1c 688,858.79 315.00 216,990.,518.85 3c 45,600.33 315.00 14,364,103.95 734,459.12 315.00 231.354,622.80 28 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –IDA Date paid W/A number Category Amount Exchange rate Amount $ N 7/7/17 NAS/NSHIP/36 1c 93.511.90 315.00 29,456,248.50 3c 25,470.25 315.00 8,023,123.75 118,982.15 315.00 37,479,377.25 28/8/17 NAS/NSHIP/37 1c 52,980.97 315.00 16,689,005.55 3c 29,557.94 315.00 9,310,751.10 82,538.91 315.00 25,999,756.65 1/9/17 NAS/NSHIP/38 1c 704,823.13 315.00 222,019,285.95 3c 19,284.53 315.00 6,074,626.95 724,107.66 315.00 228,093,912.90 17/10/17 NAS/NSHIP/39 1c 207,536.88 315.00 65,374,117.20 3c 21,074.27 315.00 6,638,395.05 228,611.15 315.00 72,012,512.25 29 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –IDA Date paid W/A number Category Amount Exchange rate Amount $ N 25/11/17 NAS/NSHIP/40 1c 68,121.01 315.00 21,458,118.15 3c 21,057.02 315.00 6,632,961.30 89,178.03 315.00 28,091,079.45 12/20/2017 NAS/NSHIP/41 1c 774,181.54 315.00 243,867,185.10 3c 22,351.73 315.00 7,040,794.95 796,533.27 315.00 250,907,980.05 1/15/2018 NAS/NSHIP/42 1c 113,417.88 315.00 35,726,632.20 3c 34,266.37 315.00 10,793,906.55 147,684.25 315.00 46,520,538.75 3/9/2018 NAS/NSHIP/43 1c 36,853.01 315.00 11,608,698.15 3c 27,228.87 315.00 8,577,094.05 64,081.88 315.00 20,185,792.20 30 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE – IDA Date paid W/A number Category Amount Exchange rate Amount $ N 3/15/2018 NAS/NSHIP/44 1c 65,293.31 315.00 20,567,392.65 3c 7,900.85 315.00 2,488,767.75 73,194.16 315.00 23,056,160.40 4/30/2018 NAS/NSHIP/45 1c 161,154.01 315.00 50,763,513.15 3c 35,728.92 315.00 11,254,609.80 196,882.93 315.00 62,018,122.95 5/22/2018 NAS/NSHIP/46 1c 24,142.72 315.00 7,604,956.80 3c 2,918.35 315.00 919,280.25 27,061.07 315.00 8,524,237.05 31 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE – IDA Date paid W/A number Category Amount Exchange rate Amount $ N 7/17/2018 NAS/NSHIP/47 1c 59,408.38 315.00 18,713,639.70 3c 23,386.03 315.00 7,366,599.45 82,794.41 315.00 26,080,239.15 7/17/2018 NAS/NSHIP/48 1c 582,165.06 315.00 183,381,993.90 3c 25,408.80 315.00 8,003,772.00 607,573.86 315.00 191,385,765.90 8/29/2018 NAS/NSHIP/49 1c 67,730.62 315.00 21,335,145.30 3c 22,245.85 315.00 7,007,442.75 89,976.47 315.00 28,342,588.05 32 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE – IDA Date paid W/A number Category Amount Exchange rate Amount $ N 8/29/2018 NAS/NSHIP/50 DLI (MOF) 440,000.00 315.00 138,600,000.00 440,000.00 315.00 138,600,000.00 9/11/2018 NAS/NSHIP/51 1c 663,865.50 315.00 209,117,632.50 3c 12,711.05 315.00 4,003,980.75 676,576.55 315.00 213,121,613.25 11/14/2018 NAS/NSHIP/52 1c 33,742.86 315.00 10,629,000.90 3c 24,466.96 315.00 7,707,092.40 58,209.82 315.00 18,336,093.30 33 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE – IDA Date paid W/A number Category Amount Exchange rate Amount $ N 12/18/2018 NAS/NSHIP/53 1c 673,305.41 315.00 212,091,204.15 3c 26,977.34 315.00 8,497,862.10 700,282.75 315.00 220,589,066.25 1/18/2019 NAS/NSHIP/54 1c 72,501.89 315.00 22,838,095.35 3c 17,474.58 315.00 5,504,492.70 89,976.47 315.00 28,342,588.05 5/15/2019 NAS/NSHIP/55 1c 54,596.90 315.00 17,198,023.50 3c 38,596.94 315.00 12,158,036.10 93,193.84 315.00 29,356,059.60 4/23/2019 NAS/NSHIP/56 1c 34,151.20 315.00 10,757,628.00 3c 18,773.59 315.00 5,913,680.85 52,924.79 315.00 16,671,308.85 34 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE – IDA Date paid W/A number Category Amount Exchange rate Amount $ N 6/26/2019 NAS/NSHIP/57 1c 883,320.07 315.00 278,245,822.05 3c 54,656.06 315.00 17,216,658.90 937,976.13 315.00 295,462,480.95 NAS/NSHIP/58 1c 454,107.05 358.00 162,570,323.90 3c 47,243.44 315.00 14,881,683.60 3c 23,391.67 358.00 8,374,217.86 524,742.16 185,826,225.36 NAS/NSHIP/59 1c 607,455.24 358.00 217,468,975.92 3c 67,842.40 358.00 24,287,579.20 675,297.64 358.00 241,756,555.12 35 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE – IDA Date paid W/A number Category Amount Exchange rate Amount $ N 10/11/2019 NAS/NSHIP/60 1c 58,802.74 358.00 21,051,380.92 3c 7,712.91 358.00 2,761,221.78 66,515.65 358.00 23,812,602.70 4/5/2020 NAS/NSHIP/61 1c 51,644.81 358.00 18,488,841.98 3c 33,934.74 358.00 12,148,636.92 85,579.55 358.00 30,637,478.90 4/20/2020 NAS/NSHIP/62 1c 118,991.84 354.80 41,398,936.81 3c 28,883.15 354.80 11,067,109.64 147,874.99 354.80 52,466,046.45 36 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE – IDA Date paid W/A number Category Amount Exchange rate Amount $ N 4/20/2020 NAS/NSHIP/63 1c 475,435.24 357.70 170,063,185.35 3c 4,892.66 352.00 1,722,216.32 480,327.90 358.00 171,785,401.67 5/14/2020 NAS/NSHIP/64 1c 83,154.17 340.50 28,313,994.89 3c - - - 83,154.17 340.50 28,313,994.89 6/10/2020 NAS/NSHIP/65 1c 208,273.98 384.00 79,977,208.32 3c 347,149.08 383.30 133,062,242.36 555,423.06 384.00 213,039,450.68 37 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE – IDA Date paid W/A number Category Details Amount Exchange rate Amount $ N 6/17/2020 NAS/NSHIP/66 1c 272,431.21 384.00 104,613,584.64 3c 237,949.25 384.00 91,372,512.00 510,380.46 384.00 195,986,096.64 9/18/2020 NAS/NSHIP/68 1c 95,008.00 384.00 36,483,072.00 3c 810,750.00 384.00 311,328,000.00 905,758.00 384.00 347,811,072.00 9/29/2020 NAS/NSHIP/70 1c 390,134.11 384.00 149,811,498.24 3c 515,623.00 384.00 197,999,232.00 905,757.11 384.00 347,810,730.24 38 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE – HRITF Date paid W/A No Category Amount Exchange Amount Rate $ N 02/05/14 NAS/NSHIP/01 Initial Advance 1,200,000 155.73 186,876,000 13/05/14 NAS/NSHIP/02 DLI(State Government) 132,000 155.73 20,556,360 13/06/14 NAS/NSHIP/03 1c 12,828.08 155.73 1,997,717 3c 11,246.81 155.73 1,751,721 24,074.89 155.74 3,749,438.00 14/08/14 NAS/NSHIP/04 1c 14,581.45 155.73 2,270,769 3c 16,555.96 155.73 2,578,260.00 31,137.41 155.74 4,849,029.00 39 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE – HRITF Date paid W/a No Category Amount Exchange Amount rate $ N 31/10/14 NAS/NSHIP/05 1c 35,219.72 - 5,645,152.00 3c 38,596.89 - 5,622,740.00 73,816.61 152.64 11,267,892 21/11/14 NAS/NSHIP/06 1c 1,777.78 288,000 3c 10,569.92 1,709,243.00 12,347.70 161.76 1,997,243.00 40 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE – HRITF Date paid W/a No Category Amount Exchange rate Amount $ N 2/3/2015 NAS/NSHIP/08 1c 558.14 - 96,000.00 3c 3,527.56 - 623,098.80 4,085.70 176.00 719,098.80 26/3/2015 NAS/NSHIP/09 1c 128,197.94 - 24,357,611.76 3c 3,241.15 - 61,942.76 131,439.09 189.90 24,970,554.52 41 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE – HRITF Date paid W/a No Category Amount Exchange rate Amount $ N 8/6/2015 NAS/NSHIP/10 1c 485.34 - 96,000.00 3c 10,53.23 - 1,999,128.93 10,538.57 198.80 2,095,128.93 15/06/2015 NAS/NSHIP/11 1c 85,075.51 - 16,929,179.28 3c 29,246.26 - 5,937,216.48 114,821.77 199.00 22,866,395.76 42 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE – HRITF Date paid W/a No Category Amount Exchange Amount rate $ N 26/6/2015 NAS/NSHIP/12 DLI(MOF) 138,000.00 198.90 27,448,200.00 30/7/2015 NAS/NSHIP/13 3c 24,515.39 199.70 4,897,154.08 8/9/2015 NAS/NSHIP/14 1c 149,966.86 - 29,843,402.16 3c 9,664.17 - 1,923,068.22 159,631.03 198.90 31,766,470.38 27/10/2015 NAS/NSHIP/15 1c 6,462.00 - 1,285,938.89 3c 2,217.51 - 441,282.79 8,679.51 198.90 1,727,221.68 1/12/2015 NAS/NSHIP/16 1c 180,745.54 - 35,968,235.58 3c 7,242.47 - 2,312,977.16 187,988.01 198.90 38,281,212.74 43 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE – HRITF Exchange Date paid W/a No Category Amount rate Amount $ N 29/1/2016 NAS/NSHIP/17 1c 19,799.00 3,940,001.00 3c 3,542.09 704,875.91 23,341.09 199.00 4,644,876.91 7/3/2016 NAS/NSHIP/18 1c 189,903.44 37,790,784.56 3c 6,453.80 1,284,306.20 196,357.24 199.00 39,075,090.76 5/3/2016 NAS/NSHIP/19 1c 28,288.22 5,629,355.78 3c 2,658.21 528,983.79 30,946.43 199.00 6,158,339.57 8/6/2016 NAS/NSHIP/20 DLI (MOF) 136,800.00 199.00 27,223,200.00 136,800.00 199.00 27,223,200.00 44 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE – HRITF Date paid W/A number Category Amount Exchange rate Amount $ N 11/7/2016 NAS/NSHIP/21 1c 172,235.04 34,273,050.61 3c 3,505.86 697,733.24 175,740.90 199.00 34,970,783.85 9/8/2016 NAS/NSHIP/22 1c 4,051.91 2,023,413.89 3c 6,094.85 - 10,146.76 199.00 2,023,413.89 21/9/2016 NAS/NSHIP/23 1c 4,676.20 1,446,191.07 3c 1,555.68 - 6,231.88 199.00 1,446,191.07 45 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE – HRITF Exchange Date paid W/A number Category Amount rate Amount $ N 21/9/2016 NAS/NSHIP/24 1c 96,480.43 31,257,227.76 3c 2,725.77 - 99,206.20 315 31,257,227.76 11/10/2016 NAS/NSHIP/25 1c 7,372.49 2,285,471.90 3c 1,329.23 412,061.30 8,701.72 310.00 2,697,533.20 20/11/2016 NAS/NSHIP/26 1c 57,924.57 17,956,616.70 3c 654.83 202,997.30 58,579.40 310.00 18,159,614.00 46 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –HRTF Date paid W/A number Category Amount Exchange rate Amount $ N 11/01/17 NAS/NSHIP/TF/27 1c 119,749.41 310.00 37,136,267.10 3c 2,936.96 310.00 910.457.60 122,731.37 310.00 38,046,724.70 10/02/17 NAS/NSHIP/TF/28 1c 58,958.99 310.00 18,277,286.90 3c 4,237.85 310.00 1,313,733.50 5c 9,745.16 310.00 3,020,999.60 72,942.00 310.00 22,612,020.00 24/2/17 NAS/NSHIP/TF/29 1c 5,927.95 310.00 1,837,6643.50 3c 2,577.44 310.00 799,006.40 5c 8,706.56 310.00 2,699,033.60 17,211.95 310.00 5,335,704.50 47 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –HRTF Date paid W/A number Category Amount Exchange rate Amount $ N 23/3/17 NAS/NSHIP/TF/30 1c 266,807.96 310.00 82,710,467.60 3c 3,918.99 310.00 1,214,886.90 5c 806.45 310.00 249,999.50 271,533.40 310.00 84,175,354.00 4/5/17 NAS/NSHIP/TF/31 1c 6,955.84 310.00 2,156,310.40 3c 3,526.26 310.00 1,093,140.60 10,482.10 310.00 3,249,451.00 4/5/17 NAS/NSHIP/TF/32 DLI (MOF) 138,000.00 310.00 42,780,000.00 13/7/17 NAS/NSHIP/TF/33 1c 24,637.89 310.00 7,637,745.90 3c 4,504.37 310.000 1,396,354.70 5c 5,645.16 310.00 1,749,999.60 34,787.42 310.000 10,784,100.20 48 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –HRTF Date paid W/A number Category Amount Exchange rate Amount $ N 6/7/17 NAS/NSHIP/TF/34 1c 93,935.29 315.00 29,589,616.35 3c 24,192.84 315.00 7,620,744.60 5c 7,458.33 315.00 2,349,373.95 125,586.46 315.00 39,559,734.90 7/7/17 NAS/NSHIP/TF/35 1c 12,744.65 315.00 4,014,564.75 3c 3,472.99 315.00 1,093,991.85 13,447.59 315.00 4,235,990.85 29,665.23 315.00 9,344,421.45 1/9/17 NAS/NSHIP/TF/36 1c 7,224.68 315.00 2,275,774.20 3c 4,030.62 315.00 1,269,645.30 5c 615.87 315.00 193,999.05 11,871.17 315.000 3,739,418.55 49 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –HRTF Date paid W/A number Category Amount Exchange rate Amount $ N 30,275,355.6 1/9/17 NAS/NSHIP/TF/37 1c 96,112.24 315.00 0 3c 2,629.71 315.00 828,359.65 5c 4,761.90 315.00 1,499,998.50 32,603,712.7 103,503.85 315.00 5 17/10/17 NAS/NSHIP/TF/38 1c 28,300.55 315.00 8,914,673.25 3c 2,873.75 315.00 905,231.25 5c 11,904.76 315.00 3,749,999.40 13,569,903.9 43,079.06 315.00 0 50 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –HRTF Date paid W/A number Category Amount Exchange rate Amount $ N 23/11/17 NAS/NSHIP/TF/39 1c 9,289.20 315.00 2,926,098.00 3c 2,871.41 315.00 904,494.15 12,160.61 315.00 3,830,592.15 1/15/2018 NAS/NSHIP/TF/40 1c 105,570.03 315.00 33,254,559.45 3c 3,048.28 315.00 960,208.20 5c 7,142.86 315.00 2,250,000.90 115,761.17 315.00 36,464,768.55 1/15/2018 NAS/NSHIP/TF/41 1c 15,466.10 315.00 4,871,821.50 3c 4,672.72 315.00 1,471,906.80 5c 11,904.76 315.00 3,749,999.40 32,043.58 315.00 10,093,727.70 51 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –HRTF Date paid W/A number Category Amount Exchange rate Amount $ N 3/9/2018 NAS/NSHIP/TF/42 1c 5,025.41 315.00 1,583,004.15 3c 3,713.03 315.00 1,169,604.45 5c 23,809.52 315.00 7,499,998.80 32,547.96 315.00 10,252,607.40 3/15/2018 NAS/NSHIP/TF/43 1c 8,903.63 315.00 2,804,643.45 3c 1,077.40 315.00 339,381.00 5c 793.65 315.00 249,999.75 10,774.68 315.00 3,394,024.20 4/30/2018 NAS/NSHIP/TF/44 1c 21,975.55 315.00 6,922,298.25 3c 4,872.12 315.00 1,534,717.80 26,847.67 315.00 8,457,016.05 52 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –HRTF Date paid W/A number Category Amount Exchange rate Amount $ N 5/22/2018 NAS/NSHIP/TF/45 1c 3,292.19 315.00 1,037,039.85 3c 397.96 315.00 125,357.40 3,690.15 315.00 1,162,397.25 7/17/2018 NAS/NSHIP/TF/46 1c 8,101.14 315.00 2,551,859.10 3c 3,189.01 315.00 1,004,538.15 5c 6,349.21 315.00 2,000,001.15 17,639.36 315.00 5,556,398.40 7/17/2018 NAS/NSHIP/TF/47 1c 79,386.09 315.00 25,006,618.35 3c 3,464.89 315.00 1,091,440.35 82,850.98 315.00 26,098,058.70 53 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –HRTF Date paid W/A number Category Amount Exchange rate Amount $ N 8/29/2018 NAS/NSHIP/TF/48 1c 9,236.00 315.00 2,909,340.00 3c 3,033.52 315.00 955,558.80 5c 12,698.41 315.00 3,999,999.15 24,967.93 315.00 7,864,897.95 8/29/2018 NAS/NSHIP/TF/49 DLI (MOF) 60,000.00 315.00 18,900,000.00 60,000.00 315.00 18,900,000.00 9/11/2018 NAS/NSHIP/TF/50 1c 90,527.11 315.00 28,516,039.65 3c 1,733.32 315.00 545,995.80 92,260.43 315.00 29,062,035.45 54 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020. SUMMARY OF STATEMENTS OF EXPENDITURE –HRTF Date paid W/A number Category Amount Exchange rate Amount $ N 11/14/2018 NAS/NSHIP/TF/51 1c 4,601.30 315.00 1,449,409.50 3c 3,336.40 315.00 1,050,966.00 7,937.70 315.00 2,500,375.50 12/18/2018 NAS/NSHIP/TF/52 1c 91,814.37 315.00 28,921,526.55 3c 3,678.75 315.00 1,158,806.25 5c 31,504.74 315.00 9,923,993.10 126,997.86 315.00 40,004,325.90 55 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE - HRITF Date paid W/A number Category Amount Exchange rate Amount $ N 1/18/2019 NAS/NSHIP/TF/53 1c 9,886.52 315.00 3,114,253.80 3c 2,377.70 315.00 748,975.50 12,264.22 315.00 3,863,229.30 2/14/2019 NAS/NSHIP/TF/54 1c 7,445.03 315.00 2,345,184.45 3c 5,263.22 315.00 1,657,914.30 5c 11,349.21 315.00 3,575,001.15 24,057.46 315.00 7,578,099.90 3/27/2019 NAS/NSHIP/TF/55 1c 4,656.99 315.00 1,466,951.85 3c 2,560.03 315.00 806,409.45 7,217.02 315.00 2,273,361.30 56 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE - HRITF Date paid W/A number Category Amount Exchange rate Amount $ N 6/19/2019 NAS/NSHIP/TF/56 1c 120,452.82 315.00 37,942,638.30 3c 7,453.02 315.00 2,347,701.30 5c 15,820.16 315.00 4,983,350.40 143,726.00 315.00 45,273,690.00 NAS/NSHIP/TF/57 1c 61,923.69 358.00 22,168,681.02 3c 6,442.26 315.00 2,029,311.90 3c 3,189.79 358.00 1,141,944.82 5c 11,386.87 358.00 4,076,499.46 82,942.61 358.00 29,416,437.20 NAS/NSHIP/TF/58 1c 500.04 358.00 179,014.32 3c 91,586.00 358.00 32,787,788.00 92,086.04 358.00 32,966,802.32 57 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE - HRITF Date paid W/A number Category Amount Exchange rate Amount $ N 10/11/2019 NAS/NSHIP/TF/59 1c 8,018.55 358.00 2,870,640.90 3c 1,051.76 358.00 376,530.08 5c 20,434.36 358.00 7,315,500.88 29,504.67 358.00 10,562,671.86 NAS/NSHIP/TF/60 1c 190.29 358.00 68,123.82 3c 11,479.65 358.00 4,109,714.70 11,669.94 358.00 4,177,838.52 58 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE – HRITF Exchange Date paid W/A number Category Details Amount rate Amount $ N NAS/NSHIP/TF/61 1c 15,911.34 358.00 5,696,259.72 3c 4,253.54 358.00 1,522,767.32 20,164.88 315.00 7,219,027.04 59 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE – HRITF Date paid W/A number Category Amount Exchange rate Amount $ N 4/17/2020 NAS/NSHIP/TF/62 1c 64,832.10 358.00 23,209,891.80 3c 667.16 322.00 214,825.52 5c 21,202.78 360.00 7,633,000.80 86,702.04 358.00 31,057,718.12 5/14/2020 NAS/NSHIP/TF/63 3c 11,339.20 341.00 3,866,667.20 5c 17,983.24 358.00 6,437,999.92 29,322.44 358.00 10,304,667.12 60 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 SUMMARY OF STATEMENTS OF EXPENDITURE – HRITF Date paid W/A number Category Details Amount Exchange rate Amount $ N 6/14/2020 NAS/NSHIP/TF/64 1c 86,639.75 384.00 33,269,664.00 3c 125.88 362.00 45,568.56 5c 13,132.81 384.00 5,042,999.04 99,898.44 384.00 38,358,231.60 9/21/2020 NAS/NSHIP/TF/65 3c 66,957.73 384.00 25,711,768.32 66,957.73 384.00 25,711,768.32 61 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS SCHEDULE OF FIXED ASSETS Date Qty Supplier Description of items Amount N 25/11/11 2 Generators 298,230 9/9/14 6 Grand services coin No. 3 room 2 hospital Rd off Laptop computer 2,310,000 Shendam road Lafia Nasarawa State “ 2 Grand services coin No. 3 room 2 hospital Rd off Desktop computers 285,000 Shendam road Lafia Nasarawa State “ 1 Grand services coin No. 3 room 2 hospital Rd off Heavy duty laserjet printer 562,500 Shendam road Lafia Nasarawa State “ 2 Grand services coin No. 3 room 2 hospital Rd off Laser jet printer all –in –one 255,000 Shendam road Lafia Nasarawa State “ 2 Grand services coin No. 3 room 2 hospital Rd off UPS 49,000 Shendam road Lafia Nasarawa State “ 1 Grand services coin No. 3 room 2 hospital Rd off Scanning machine 56,250 Shendam road Lafia Nasarawa State “ 2 Grand services coin No. 3 room 2 hospital Rd off 2000 watts stabilizers 16,250 Shendam road Lafia Nasarawa State “ 1 Grand services coin No. 3 room 2 hospital Rd off Photocopying machine 388,000 Shendam road Lafia Nasarawa State 62 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS SCHEDULE OF FIXED ASSETS Date Qty Supplier Description of items Amount N 20/5/15 3 Ineh – MIC Automobile Abuja office Toyota Hilux 25,410,000 company 19/11/15 8 Grand services coin Shedam Road Lafia – Nasarawa Laptop 2,200,000 State computer “ 1 Grand services coin Shedam Road Lafia – Nasarawa Digital camera 115,000 State “ 1 Grand services coin Shedam Road Lafia – Nasarawa Voice recorder 78,000 State “ 15 Grand services coin Shedam Road Lafia – Nasarawa Ipad Apple 2,707,500 State 02/3/16 G.Plus Computer World Office equipment and stationeries 499,500 20/4/16 Builder Square Apex Office furniture 3,715,500 Service ltd. 8/5/16 JMG Ltd. Abuja 40KAV generator plant Nship 4,125,462.50 (PFMU) 31/5/16 Dambis Computer tech. Office equipment – internet facility 4,730,000 25/8/16 Unity G. Electronic Off ice TVs, ACs and ARV (office 3,443,000 engineer Ltd. equipment) 63 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS SCHEDULE OF FIXED ASSETS 22/1/16 JMG Ltd. Abuja 60KAV generator plant for NSHIP 3,445,741.55 (PIU) 30/3/16 Unity G. Electronic ACs refrigerator, Tvs stabilizer and 2,886,000 engineer Ltd. Ups 9/9/16 Gaskiya Computer Nig. Ipad, laptop computer desktop 5,916,750 Enterprise computer printers and photocopies (office equipment) Unity G. Electronic Supply of additional office equipment 7,523,250 engineer Ltd. 14/10/16 FM multiple Electronics Supply of community equipment 4,045,950 copy Lafia 64 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS SCHEDULE OF FIXED ASSETS Date Name of supplier Location Description Amount Condition 31/1/17 Global wash International SMOH Truscan machine 43,683,200 New Abuja Lafia 20/2/17 Brian and Bekdey Auto Co ltd. PIU Toyota hilux pickup 19,425,000 New “ “ PIU “ 19,425,000 New “ “ HMB Toyota Haice bus (18 26,085,000 New seater) “ “ PIU Toyota hilux pickup 19,425,000 New “ “ PIU Toyota hilux pickup 19,425,000 New “ “ PIU Toyota hilux pickup 19,425,000 New 21/3/17 Gaskiya computer Nig. Ltd. Wall file cabinet 1,515,000 New 19/12/17 Kell Georgy interior decoration 40 andriod pad 2,860,000 New “ Life jackets 26 481,000 New “ “ 1st aid car 1,305,000 New “ “ Refrigerator 8-LG 624,000 New Other equipment 3,991,250 New 65 NASARAWA STATE NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) FINANCIAL STATEMENTS SCHEDULE OF FIXED ASSETS 19/12/17 “ HP-AC (5) Panasonic 890,000 New “ “ 2 projector 500,000 New “ 27 Hp fors 27 laptops 4,995,000 New “ Kell George Interior 3 fire proof cabinet 1,770,000 New Decoration “ 4-LED 32” TV 384,000 New 14/2/17 Abunamu proofry system Nig. 6X48 (10) window bunds 450,000 New Ltd. Lafia “ “ 1 dinning curtain 70,000 New 19/12/17 Kell George Interior 1.6 executive tables (26) 3,250,000 New Decoration 19/12/17 “ Visitors seat (52) 1,404,000 New “ Conference chairs (35) 945,000 New “ “ Banquet chair (35) 1,890,000 New “ “ Smart chairs (26) 871,000 New 66