GOVERNMENT OF TUVALU Office of the Auditor-General Private Mail Bag, Vaiaku, Funafuti, TUVALU Erai:auditorgeneral@ov.ty Phone No: +(688) 20131, Phone No: +(688) 20132 Fax No +(688) 20133 25th September 2020 INDEPENDENT AUDITOFS REPORT The Project Cr CcqrdInator, 4 Pacific Regiodal Oceanscape Program Project, Alapi Side, Funafuti Report on the Audit of the Financial Statements Opinion We have audited the accompanying financial statements of the Pacific Regional Oceanscape Program Project, which comprise the statement of Income and Expenditure as at December 31, 2019, and notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements present fairly, in all material respects, the cash receipt and payments of the Project as at December 31, 2019 in accordance with International Public Sector Accounting Standards (IPSASs). Basis for Opinion We conducted our audit in accordance with International Standards of Supreme Audit Institutions (ISSAls) and in accordance with Section 4.09(b) of the Project's General Conditions and the Legal Agreement. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statement's section of our report. We are independent of the project in accordance with ISSAls, our Code of Ethics together with the ethical requirements that are relevant to our audit of the financial statements and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion, Responsibilities of Management and the Director of Fisheries Management is responsible for the preparation and fair presentation of the financial statements in accordance with IPSASs, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, Management and the Director of Fisheries are responsible for overseeing the project's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are 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 ISSAls 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 these financial statements. As part of an audit in accordance with ISSAls, we exercise professional judgment and maintain professional scepticism throughout the audit. We also: * Identify and assess the risks of material misstatement of the financial statements, 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. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with management 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. We also provide management with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. From the matters communicated with those charged with management, we determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, we determine that a matter should not be communicated in our report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication, Report on Other Legal and Regulatory Requirements I have obtained all the information and explanations which, to the best of my knowledge and belief were necessary for the purposes of the audit; In my opinion, (a) proper books of account have been kept by the Rank, so far as appears from my examination of those books; (b) the financial statements are in agreement with the books of account; and (c) to the best of my information and according to the explanations given to me the Financial statements give the information required by the Project's General Conditions and Financing Agreement in the manner so required. Selai Managreve Auditor-General of Tuvalu (Ag} Vaiaku, Funafuti . , �: �:�: � :� 4 �� ��х� � .. - ,,. r�7 а � 7 f . г ` . � �� У14 '- ,,р ` - � �', it ` '� 1 �I 91 � ., . ,� . _ г .� � �Ь �,� �'1°1i`��. �� •�к; t4S.s�i L ��t . . �, • � „�у�•`' k� 1 },.��.�� �� � 1 �, i�`:�r � ti . t14i ' `'п1дд: ' ��'��1;�� ' ��'•, . i 1 � 1 � � ..� д } � , �'� � � ._ .. � � .. •, А . � . . , �xi �i�. , ,I� ,�"'1" � .. ,_' �� �:� ��w� `. F Г �- ® � �1 2 � ' рр � . � .. . ��. � � ,�. �. ,. .. � � � R . � r lЬ й�' ;."i.. ♦ f' д �� f i Ч У I 1 Т,� 1F3 L�"� f� g 1. introduction Statement ................ ..................... ................ .............. ...... - .......... ...... 2 2. 2019 Statement of Income and Expenditure ... ........ -- .......... ........ .......................................... - 3 3. Statement of Accounting Policies ... .......... ............ - .................. ..................... ................. % ... ........ 4 B asic o f P re p a ratio n ......... .................. ..................... .......... .................................................................... 4 R e po rting Entity .... - ......... ............ - ............ ........................... .......... .................. ........................... 5 Reporting Currency .... -.- ..................... ..................... ........ ..... ---- .......... - ......................... 5 W ork Plan and Budget ...................................... ............ ............................................................... .... 5 4. Project General Information ........ ........ ... -- ...... ........ ........................... ........................... 5 Project Objectives. ............ -- ........ ...... - ......... ...... .................. .................. .............. ....... .......... 5 Component 1: Sustainable Management of Oceanic Fisheries ...... ............................. - ....... ......... -.. - - 5 Component 2: Sustainable Management of Coastal Fisheries ................ ........... .......................... 6 Component 4: National Program Management, Monitoring and Evaluation .............. ........................... 6 5. W ork Plan & Budget for Year 2019 ............... ................. ....... .......................................... 6 6. Notes to Statement of Income and Expenditure, 2019 ... ...... - ... ........ ........... .......... ........................... 7 8. Comparison of Expenditure and Income Received by Year (2016, 2017, 2018 & 2019) .............. - ... ... 12 7. Year End Balances and Bank Reconciliations for 2015 to 2019 ............................................ - .... ....... ... 13 A N N E X 1 : .......... .......... ............................................................................................ ...................... 1 4 The Annual Report on the performance of the Pacific Regional Oceanscape Program is an essential component of the Project accountability framework. It informs the Implementing Entity and Donors (World Bank) on performance results and impact of services achieved by the Pacific Regional Oceanscape Program during the period 1 January 2019 to 31 December 2019. It also consolidates our ongoing efforts to achieve a high standard of accountability in all aspects of the Project's management, As per usual practice, this annual financial report identifies progress against the goals set out in the 2019 project work plan, and incorporates progress against the four overarching goals within the Tuvalu Fisheries Work Plan. On behalf of the Tuvalu Pacific Regional Oceanscape Program Project, we state that in our opinion, these financial statements have been properly prepared so as to show a true and fair view of the project activities for the year ended 31 December 2019, and the result of its operation and statement of balances, The Financial Statements were authorized for issue by the Chairman of the Fisheries Senior Management Committee. Mr. Samasoni Finikaso Mr. Samuelu Telii U ctor of F shpr rs Prulct [nordiratur Department of Fisheries Department of Fisheries Ministry of Natural Resources Pacific Regional Oceanscape Program E: samfinkaso70@gmail.com E: sarnuelut@tuvalufisheriestV Date 4te 2 Ministry of Fihberies & 1-rade VjluAu, Fun 1fkut Statement of Income and Expenditure Ai% 2019 2018 2017 2016 Note1 AUD AUD AUD AUD PROP Project Income & Disbursement Designated Account No. IDA 588,099.77 316,133.72 $525,018.73 $817,986.50 Designated Account No. GF 61,622 32 262,797.79 $134,358.96 $149,986,50 Add Receipts Add: IDA D016-TV Funds received 30 717,886.49 1,305,839.39 $1,128,811.08 $157,951 08 Add: GEF TF018605 Funds received 31 179,711.73 71,897.35 $312,335.16 $1,469.00 Add other deposits Other IDA deposits 32 2,276.00 64,150.19 $46,694.74 $94.72 Other GEF deposits 33 $6,591.18 Less IDA bank charges Less GEF bank charges Total Income 1,549,596.31 $2,020,818.44 $2,153,809.85 $1,127,487,80 PROP Project Expenditure and Transfer Component 1: Sustainable Management of Oceanic Fisheries Travel Advance - 5,420.00 Capacity Building 1 84,599.48 38,335.44 36,614.46 180.00 Eco/Bio/Opo Analysis 2 180.00 Information Technology 2,007.B4 192,810.84 68,318.35 - Legal - 13,975.16 - Monitoring Control & Surveillance Patrol 3 50,031.29 89,125.41 211,109.55 70,152.77 Observer Programme 4 111,156,30 134,127.20 120,692.83 62,64220 Overseas Meetings and Workshops 5 174,121,00 85,285.92 119,565.58 67,677.21 Sanitary Competent Authority Vessel Monitoring System 6 42,364.59 22,275.38 35,000.00 Total Expenditure: Component 1 464,460.50 561,960.19 610,695.93 $200,652.1 Component 2: Sustainable Management of Coastal Fisheries Capacity Building - 12,800.20 40,636,36 Ciguatera 7 61,588.34 11,490 63 1,407.37 - Creel & Landings Survey 8 64,718.15 39,227.45 26,678.74 659.30 Information Technology 9 57,358.17 68,870.86 56,865.71 6,273.20 Management & Legislation 10 19,983.53 22,535.50 53,527.92 4,420.78 Public Information 11 14,114.06 - 977,52 2,880.00 Resource Survey/ Assessment 12 189,589.42 278,958.32 258,609.11 101,626.00 Water Quality Monitoring 2,847.46 59,42432 - Miscellaneous 13 45.47 113.50 58.68 14,80 Fish Aggregation Devices 14 39,224.45 28,787.75 - - Funafuti Reef Fisheries Stewardship Plan 15 70,134.88 1,956,38 . 500.00 Fisheries Researc0 16 10,690.00 - Cover long-term trainig staff 12,359.76 Post Harvest & Value Adding Ac 17 2,330.68 Safety at Sea - 80,085.09 12,734.61 - Total Expenditure: Component 2 529,777.15 467,147.61 470,349.57 $157,010.44 Component 4: Project Management Unit (PMU) PMU Personnel Expenses 3 Consultant Mid-term review (including field visits) 18 23,444.71 IT consultant (local) 19 17,523.20 28,547 09 Safeguard Consultant 20 356.40 7,050.00 Ad-hoc Personnel Project accountant* 21 27,688.06 50,399.97 33,744.94 33,584 08 Project coordinator 22 63,123,22 60,333.77 48,133.15 36,253.41 Project officer 23 37,360,11 31,852.52 30,342.32 3,109.76 Total PMU Personnel Expenses 169,495.70 178,183.35 112,220.41 $72,947,25 PMU Operation Expenses Equipment 24 5,442.07 37,086.61 Non-Consulting Services 25 175.00 40.00 60.00 Office Equipment 26 617.35 54,135.11 4,859.22 Operating Cost 27 34,299.96 31,197.79 33,767.60 7,414.52 Training 7,804.20 Travel Cost 28 49,95213 14,080.46 27,545.56 22,657.58 Bank Charges 29 610.33 381.72 450.18 210.27 DHL Charges 734.00 Vehicles (PMU Vehicle) - - 45,437,37 1,950.00 Transfer to Petty Cash - 1,565.82 743.15 1,000.00 Transfer of DLI Disbursement to PROP Revolving - 200,000.00 Fund (Govt Account) Total PMU Operation Expenses 91,096.84 85,086.40 369,943.17 $38,091.59 Total Expenditure: Component 4 260,592.54 263,269.75 482,163.51 $111,038.84 Less Unknown Expense $20.00 Less Petty Cash Expense 1,551.80 1,053.77 $1,065.35 $571.35 Less William Cleere (Speedcast technician) airfare 105.30 change Less PAYE Suspense Account 217.73 Less refund of Sam ticket from Flight Centre 862.28 Less 2018 PC not rolled over 432.20 PROP Project Total Expenditure 1,251,983.91 1,291,000.75 1,562,143.73 $468,110.11 Net income 297,512,40 729,817.69 591,666.12 $659,377.69 Designated Accounts: IDA Total Expenses 1,105,730.70 1,098,023.53 1,384,390.83 $451,013.57 GEF Total Expenses 146,253.21 273,062.31 190,487.51 $17,096.54 Total Desginate Account Expenses 1,251,983.91 1,371,085.84 1,574,878.34 $468,110.11 Closing Balances PROP IDA: 01-983331-01 202,531.56 588,099.77 316,133.72 $525,018.73 PROP GEF: 01-983315-01 95,080.84 61,632.83 262,797.79 $134,358.95 Total Closing Balances of Designate Accounts 297,512.40 649,732.60 578,931.51 $659,377.59 The Statement of Cash Receipts and Payments are prepared under the historical cost convention and in accordance with Tuvalu applicable law and international Public Sector Accounting Standards which includes compliance with the financial reporting under the Cash Basis of Accounting (Cash Basis IPSAS). The accounting policies have been applied consistently throughout the period. 4 The Statement of Cash Receipts and Payments is for the Rapid Employment Project as supervised by the Ministry of Finance in the Tuvalu. The program commenced on 20 April 2015 with the signing of the grant agreement with the World Bank. This Statement covers the period from 1 January 2019 to 31 December 2019. In accordance with the grant agreement, all of the funds are to come from the World Bank. The financial statements have been prepared on a historical cost basis. The functional and presentational currency of the Tuvalu Pacific Regional Oceanscape Program (PROP) is Australia dollars, is the currency used for the grants and all project reports. The foreign currency equivalents are converted at the rate applicable on the date of transaction. The budget figures are converted at the rate of 1 USD = 1.38 AUD which is the average exchange rate for all funds received in the financial year 2019. Undisbursed amounts denominated in foreign currencies are converted in Australian Dollars (AUD) at the rate of 1 USD = 1.28 AUD which is the exchange rate at the financial year end 31" December 2019. The Financial Statements show as comparatives the amounts appropriated by the PROP annual detailed budget information set out on page 6 & 7 The Tuvalu Pacific Regional Oceanscape Program Project was officially established in 20 April 2015, being the date of the signing of the agreement between the International Development Association and Global Environment Facility, The closing date of the project is on September 30, 2020. The objective of the Project is to strengthen the shared management of selected Pacific Island oceanic and coastal fisheries, and the critical habitats upon which they depend. The Project constitutes the first phase of the Pacific Islands Regional Oceanscape Program, and consists of the following components: Carrying out a program of activities aimed at strengthening the management of the Pacific region's tuna fisheries, such program to include: (a) Strengthening the capacity of the Department of Fisheries for sustainable management of shared tuna fisheries. (b) Carrying out a program of activities designed to strengthen the institutional capacity of Department of Fisheries, such program to include: * provision of goods and technical assistance for institutional strengthening and review; * the acquisition of hardware and software for real-time monitoring of fishing activity by observers; and 5 * The hardware, software and bandwidth expansion to enhance internet access for the Department of Fisheries. Carrying out a program of activities designed to promote sustainable management of targeted coastal fisheries, such program to include undertaking resource and socio-economic assessments in selected Islands, developing and implementing management plans to improve sustainab e management of the coastal fisheries. Carrying out a program of activities designed to strengthen the capacity of the Department of Fisheries for Project management and implementation, including for financial and procurement; monitoring & evaluation and safeguards. [DA: D016-TV and TFOIS605 Tuvalu Fisheries Departmenl Ministry oFiseliries & Trade BUDGET Comonnt Ativty50rc A2018 UAC20INEN Capacity Building IDA&DLI $ 200,00000 95,000,00 Community VDS IDA $ - Economic/ biological/ operational analysis IDA $ 175,000.00 105,000.00 Information Techology IDA $ 208,310.00 10,00000 Legal IDA $ 52,100.00 - MCS/ Patrols IDA&DLI $ 362,000.00 220,30000 Observer Programme IDA&DLI $ 395,502,00 215,400.00 Overseas meetings and workshops DLI $ 157,500.00 134,000.00 Radar satellite trial DLI $ - - Sanitary Competent Authority IDA&DLI $ 35,000.00 35,000.O0 VMS IDA&DLI $ 84,800.00 40,000.00 Capacity Building IDA $ 506,000.00 158,000.00 Ciguatera GEF $ 57,880.00 47,096.00 Creel & Landings survey GEF $ 65,150.00 84,50000 Information Techology IDA $ 115,450,00 68,013.00 Management & Legislation IDA&GEF $ 163,550,00 47,600.00 Public Information IDA&GEF $ 7,600.00 49,763.00 Resource Survey & Assessment IDA&GEF $ 626,580,00 168,179.00 Water Quality Monitcoring GEF $ 9,150.00 2,000,00 X. Miscellaneous GEF $ 2,000,00 500.00 FIsh Aggregation Devices IDA $ 175,300.00 85,742.00 FRFSP GEF $ 262,370.00 171,50000 Fisheries Research GEF 18,000.00 b Post-Harvest & Value adding Ac IDA 34,000,00 Soafety at Sea IDA 3574,80000 3,000.00 PMU Operations IDA 116,969.00 119,450,00 RMU personnel IDA $ 242,433.00 223,433.00 H i'¾ ci St o fm n oci' ii ci-i e ai n ci xpeuiid 1i L19 IDA: D016-TV and TF018605 Tualu Fisheries Department Ministry of FiOheries & Trade l isdu Funaluti NOTES 2019 2019 2018 AUD Budget AUD Component 1: Sustainable Management of Oceanic Fisheries Note 1: Capacity BuildinA Overseas Training $ 85,747.55 $ 80,000.00 $ 32,782.14 In-Country training and workshops $ 8,083.07 $ 15,000.00 $ 5,553.30 Total $ 93,830.62 $ 95,000.00 $ 38,335.44 Note 2: Economic! bio orical/ operational analysis Technical Assistance $ 180.00 $ 105,000.00 Total $ 180.00 $ 105,000,00 Note 3: Monitoring Control & Survillance Patrol Equipment (Small Boat) $ - $ - $ Field Equiprnent $ 4,222.09 $ 21,500.00 $ 5,052.45 Non-Consulting Services $ - $ 23,800.00 Operating Cost $ 7,901.54 $ - Overseas Training $ 1,460.97 $ 10,000.00 $ 1,258.44 Small Boat Operating Cost $ . $ - $ Taba Moono Charter $ 19,678.37 $ 80,000.00 $ 61,776.28 In-Country training $ $ 10,000.00 $ 4,120,10 Te Motaili Costs $ $ - $ 4,79146 Employment Cover (PSLO) $ 16,76832 $ - $ 12,126.68 Infrastructure $ 75,000.00 Total $ 50,031.29 $ 220,300,00 $ 89,125.41 Note 4: Observer Programme Observer Consumables $ $ 2,500.00 Non-Consulting Services $ - $ 24,300,00 Observer Equipment $ 75,394.54 S 135,600.00 $ 26,827.67 Technical Assistance $ - $ 40,000.00 $ 62,012.40 Observer Troining $ - In-Country Training $ 11,704.04 $ 13,000.00 $ 35,075.70 7 Employment Cover (OC) $ 14,826.58 $ - $ 10,211.42 Total $ 101,925 16 $ 215,400.00 $ 134,127.19 Note 5: Overseas Meetings and Workshop Travel Cost - PNA Meetings $ 35,666,10 $ 34,000.00 $ 32,065.19 Traveling Cost - FFA Meetings $ 27,439 12 $ 22,500.00 $ 17,955.50 Travel Cost - WCPFC Meetings $ 67,294,82 $ 45,000.00 $ 35,265.23 Travel Cost - Other Meetings $ 6,567 90 $ 17,500.00 $ - Travel Cost - Intern. Meetings $ 37,153 06 $ 15,000.00 $ - Total $ 174,121,00 $134,000.00 $ 85,285.92 Note 6: Vessel Monitoring System ITEquipment $ - $ - $ 7,855.25 Materials $ 1,000.00 Non-Consulting Services $ 2,007,84 $ - 5 10,966.83 Operating Cost $ 42,364.59 $ 35,000.00 In-Country Workshops $ - $ 3,000.00 $ 3,453.30 Total $ 44,372.43 $ 40,000,00 $ 22,27538 2019 2019 2018 AUD Budget AUD Component 2: Sustainable Management of Coastal Fisheries Note 7: Ciguatera Consumables $ - $ 1,096.00 $ - Laboratory Equipment $ 38,578.78 $ 39,000.00 Operating Costs $ - $ - Overseas Training $ 23,00956 $ 7,000 00 $ 11,490.63 Total $ 61,588.34 $ 47,096.00 $ 11,490.63 Note 8: Creel & Landings Survey Consumabies $ - 1,000.00 Non-Consulting Services $ 27,099.28 S 30,000,00 $ 27,244.80 Field Equipment $ - $ - S 11,505.65 Materials $ 3,391.88 $ 500,00 Operating Costs $ 195.60 $ 3,000.00 $ 477.00 in-Country Training $ 34,031.39 $ 50,000.00 Total $ 64,718.15 $ 84,500.00 $ 39,227.45 Note 9: Information Technology IT Equipment $ 22,053.94 $ - $ - Non-Consulting Services $ - $ 1,500,00 Operating Costs $ 14,618 33 $ 2,000.00 $ 13,60142 Software $ - $ 41,000,00 lnternational Technical Assistance $ 20,685.90 $ 23,513.00 5 55,269.45 Total $ 57,358.17 $ 68,013.00 $ 68,870.87 Note 10: Management & Legislation Consultations $ - $ - $ 12,370.00 Materials $ - $ 1,000.00 $ - Meetings $ - $ 5,000.00 Overseas Training & Meetings $ 17,638.53 $ 20,000.00 $ 10,165.50 Technical Assistance $ - $ - $ - Workshops $ 2,345.00 $ 21,600.00 $ - Total $ 19,983.53 $ 47,600.00 $ 22,535.50 Note 11: Public Information 1 Equipment $ - $ 24,123.00 Materials $ 1,760,78 $ 9,900.00 Non-Consulting Services $ - $ 500.00 Overseas Training $ 12,353.28 $ 14,240.00 Workshops $ - $ 1,000.00 $ - Total $ 14,114.06 $ 49,763.00 $ Note 12: Resource SurveV/ Assessment Consumables $ - $ - Dive Equipments $ - $ - 84,737.45 Equipment (small boots) $ - $ - $ 87,336.40 Field Equipment $ 28,819.20 $ 17,500.00 $ 38,649.33 Maintenance $ - $ 5,000.00 Non-Consulting Services $ 11,549.15 $ 14,640.00 $ 780.00 Operating Costs $ - $ 15,799.00 Remotely Sensed Imagery S - $ Maintenance & Operating Costs (Small boat expense) $ - $ - $ 545.00 Tao Moana Charter $ 102,851.07 $ 85,000.00 $ 36,389.87 Equipment (motorcycles) $ - $ - $ 05A for Officers $ 46,37000 $ 30,240.00 $ 30,520.27 Fish Export Monitoring $ - $ - Cover Long Training Staff(FOOl) $ - $ - $ 12,359.76 Total $ 189,589.42 $ 168,179.00 $ 291,318.08 Note 13: Miscellaneous Bank charges $ 45.47 $ 500.00 $ 122.43 Total $ 45.47 $ 500.00 $ 122.43 Note 14: Fish Aggregation Devices Consumables $ - $ - Equipment $ - $ 3,000.00 $ 10,528.37 FAD-Buoy Materials (Mooring) $ 20,932.50 $ 31,742.00 $ 18,259.38 Non-Consulting Services $ 16,851.95 $ 31,000,00 Workshops $ - $ 20,000.00 FAD/Buoy Materials (FAD) $ 1,440.00 $ - Fishing equipment $ - $ - Total $ 39,224.45 $ 85,742.00 $ 28,787.75 Note 15: Funafuti Reef Fisheries Stewardship Plan FCA Equipment $ - $ 51,600.00 $ 712.21 Non-Consulting Services $ $ 1,500.00 $ 1,244.17 Small Boot Operating Costs $ - $ 1,000.00 Technico Assistance $ - $ - FCA Consumables $ - 5 500.00 FCA Field Equipment $ 52,695,62 S 1,000.00 FCA Infrastructure - Hut $ - $ 15,000.00 FCA Local - TA $ - $ - FCA Meetings $ 9,690,00 $ 8,000.00 FCA Office Equipment $ 7,749.26 $ 12,900.00 FCA Operating Cost $ - $ - Offshore Equipment $ - S - Offshore Training $ - $ 80,000.00 FCA Materials $ - $ Consultant $ - $ Total $ 70,134.88 $ 171,500.00 $ 1,956.38 Note 16: Fisheries Research Fqiuipment $ 6,000.00 Non-Consulting Services $ 10,690.00 $ 5,000.00 In-Country Training $ 5,000.00 Maintenance equipment $ 2,00000 $ 30,590.00 18,00o.oo Note 17: Post Harvest & Value Add ng Ac Consumables $ 845.00 $ 2,000.00 in-Country Training $ - $ 20,000.00 Equipment $ 1,485.68 $ 12,000.00 Total $ 2,330,68 $ 34,000.00 2019 2019 2018 AUD Budget AUD Component 4: Project Management Unit (PMU) PMU Personnel Note 18 & 20: Consultant Procurement TA $ - $ $ - Mid-Term Review $ 23,444.71 $ 30,000.00 $ Safe Guard Consultant $ 355.40 $ 20,000.00 $ 7,050.00 Total $ 23,801.11 S 50,000.00 $ 7,050.00 Note 19: Local IT Consultant Salary $ 10,722.66 5 9,073.02 $ 17,103.20 PA VE - Govt Tax - 30% $ 2,784.65 $ 2,347.18 $ 4,387.55 Employee's PF Contribution - 13% $ 2,070,86 $ 1,706.43 $ 3,211.20 Employer's PF Contribution - 10% $ 1,593.20 1,312.63 S 2,595.14 Leave Entitlement $ 351.83 $ 1,250.00 5 1,250 00 Total S 17,523.20 $ 15,689 26 $ 28,547.09 Note 20: Coordinator Salary $ 35,070.62 $ 35,070.62 $ 34,042.58 PA YE - Govt Tax - 30% $ 11,387.48 $ 11,387.48 S 10,566.57 Employee's PF Contribution - 13% $ 6,942.00 $ 6,942.00 $ 6,680.67 Employer's PF Contribution - 10% $ 5,340.09 $ 5,339.88 S 5,138.54 Leave Entitlement $ 2,800.50 $ 3,000.00 $ 2,492 92 Utilities Allowance $ 1,582.53 $ 3,500.00 $ 1,312.50 Total $ 63,123.22 $ 65,239.98 $ 60,333.78 Note 21: Accountant Salary $ 15,153.96 $ 28,249.58 $ 28,903 65 PA VE - Govt Tax - 30% $ 4,817.11 $ 8,464.30 $ 8,464.17 Employee's PF Contribution - 13% $ 3,132.06 $ 5,486.00 $ 5,583.69 Employer's PF Contribution - 10% $ 2,409.30 $ 4,220.05 $ 4,295,57 Leave Entitlement $ 803.46 $ 2,500.00 $ 1,479.17 Utilities Allowance $ 1,372.17 $ 2,800.08 $ 342.72 Total $ 27,688.06 $ 51,720.02 $ 49,068 97 Note 22: Project Officer Salary $ 20,604.75 $ 21,428.94 $ 19,32099 PA YE - Govt Tax - 30% $ 5,621-37 $ 5,541.12 $ 4,637.68 Employee's PF Contribution - 13% $ 3,953.73 $ 4,030.00 $ 3,580.05 Employer's PF Contribution - 10% $ 3,041.42 $ 3,099.98 $ 2,853.89 Leave Entitlement $ 2,356.05 $ 2,000.00 $ 1,000.00 Utilities Allowance $ 1,782.79 $ 2,300.04 $ 459.91 Total $ 37,360.11 $ 38,400.08 $ 31,852.52 10 PMU Operation Note 24: Equipment Security and Video Camero 2,657.17 $ 10,00000 $ 19,888.26 Security Door Lock Scanner $ 2,784.90 $ $ 16,298.35 Asset Tog Scanner $ - $$ 9000O) Total $ 5,442.07 $ 10,00000 $ 37,08661 Note 25: Non-Consulting Services Escrow Account $ Internul Audit 5,000,00 Non-Consulting Services-Local $ 175.00 $ 2,000.00 Total $ 175.00 $ 7,000.CC Note 26: Office Equipment Accounting Software (MYOB) $ 68300 $ 1,500.00 Furniture incifiling cabinet. $ $ 1,50000 Mobile Phones & Tablets $ 617.35 $ 3,000.00 Computers $ 187.40 $ 2,550.00 Total $ 1,487.75 $ 8,550.OC Note 27: Operating Cost Communication (Int. & Tel) $ 7,433.00 $ 12,000,00 Miscellneous $ 2,335.90 $ 2,000.00 Office Supplies $ 4,678.24 $ 6,900.00 Vehicle Fuel & Maintenance $ 1,512,89 $ 3,000.00 Electricity, Rent, Water.. $ 15,194.23 $ 18,000,00 Transfer to Petty Cash $ 2,275.30 Total $ 33,429.56 $ 41,900 00 Note 28: Travel Cost Domestic Travel $ - $ 15,000 00 $ International Travel $ 49,952.13 $ 35,00000 $ 14,080.46 DSA $ - $ - $ - Special Imprest $ - $ $ - Total $ 49,952.13 $ 50,00000 $ 14,080.46 Note 29: Bank Charges Bank Charges, DHL, & Correspondent Bank Charges $ 610.33 $ 2,000 00 $ 1,117.29 Office Equipment & Maintenance - $ - $ - Non-Consultant $ $ $ Total $ 610.33 $ 2,00000 $ 1,117.29 11 MinisIry ofFislhries & Trade NOTES 20 B NLCIM[Eh EEIE(DiSBURSEMENT) Note 30: PROP IDA 2019 Dibursement [Withdrawal Application IDA 01 - WA16 $ 417,263 62 IDA 01 -WA17 $ 300,62287 Total $ 717,88649 Note 31: PROP GEF 2017 Disbursement [Withdrawal Applicaition] GEF01 - WAll $ 102,027.12 GEF 01 WA12 $ 77,684.61 Total $ 179,711.73 Note 32: PROP IDA Account - Other Deposit change from chq 361999 $31.50 Retirement of special imprest for metronome trip $2,244.50 Total $2,276.00 Note 33: PROP GEF Account - Other Deposit Payment incorrectly charged $ - Retired of special imprest $ - Payment incorrectly charged $ - Total $ Total Income Received other deposits $ 899,874.22 L ~.<s i V pitLP:Q I-)C v1.. Yl e;wv--ivtir 7 . w IDA: D016-TV and T018605 Tuvalu Fisheries Department Ministry of Natural Resources V:iaku runruti SUMMARY Description Bde 2019 2018 u017 2016 2015 Approved budget amounts Component I $ 854,700.00 $ 1,670,213.00 $ 1,676,949.00 $ 983,499.00 $ Component 2 $ 969,893.00 $ 2,065,830.00 $ 1,110,909.00 $ 891,420,00 $ Component 4 $ 340,499,34 $ 374,401.00 $ 296,250.00 $ 218,650.00 $ Total $ 2,165,092.34 $ 4,110,444.00 $ 3,084,108.00 $ 2,093,569.00 $ Description Actuals 2019 2018 2017 2016 2015 Balance b/f $ 649,722.09 $ 578,931.51 $ 659,377.69 $ 967.97300 $ PROP IDA Account $ 717,886.49 $ 1,305,839.39 $ 1,128,81108 $ 157,951.08 $ 818,000.00 PROP GEF Account $ 179,711.73 $ 71,897.35 $ 312,335.16 $ 1,469,00 $ 150,000.00 Other IDA Income $ 2,276.00 $ 64,150.19 $ 46,694.74 $ 94.72 $ - Other GEF Income $ 6,591.18 12 Total $ 1,549,5F.31 $ 2,020,818.44 $ 2,153,809.85 $ 1,127,487.80 $ 968,000.00 Expenditure Component 1 $ 464,460.50 $ 561,960.20 $ 605,275.93 $ 200,652.18 $ - Component 2 $ 529,777.15 $ 547,243.20 $ 483,084.18 $ 157,010.44 $ - Component 4 $ 260,592.54 $ 263,269.75 $ 482,163.58 $ 111,038.34 $ 27.00 Add Travel Advance $ 5,420,00 Less PAYE Suspense Account $ 217.73 Less change $ 20.00 Less ticket refund or discount $ 862.28 $ 105.30 Less Petty Cash Expenses $ 1,551.30 $ 1,053.77 $ 1,065.35 $ 571.35 Less 2018 PC not rolled over $ 432.20 Total $ 1,251,983.91 $ 1,371,096.35 $ 1,574,878.34 $ 468,110-11 $ 27.00 IDA & GEF Net Balances $ 297,612.40 $ 649,722.09 $ 578,931.51 $ 659,377.69 $ 967,973,00 7 r fl- F ,e ind1 Kwk [PeL< 3 vonrc11ions for 2015 to ?0C 9- Tuvalu Fisheries Department Ministry of'Natural Resources Vaiaku, Funafiti PROP Project Bank Reconciliations MYOB IDA Cos ng 3alance $ 202,531.56 $ 588,099.77 $ 316,133.72 $ 525,018.73 $ 817,986.50 MYCB GEF Closing Balance $ 95,080.84 $ 61,622.32 $ 262,797.79 $ 134,358.96 $ 149,986.50 MYOB Year End Totals $ 297,612.40 $ 649,722.09 $ 578,931.51 $ 659,377.69 $ 967,973.00 Add Unoresented Chgs Add IDA Unpresented Chqs $ 2,035.24 $ 1,233,27 $ 586.95 Add GEF Unpresented Chqs $ 6,166.00 $ 2,510.00 $ 241 84 NBT IDA Closing Balance $ 204.566.80 $ 589,333.04 $ 316,133.72 $ 525,605.68 $817,986.50 NBT GEF Closing Balance $ 101,246.84 $ 64,132.32 $ 263,039.63 S 134,358.96 $ 149,986.50 Year End Fund Balances at NBT $ 305,813.64 $ 653,465.36 $ 579,173.35 S 659,964.64 $ 967,973.00 Designated Accounts Year End Balances 2019 2018 2017 2016 2015 PROP IDA: 01-933331-01 204,566.80 589,333.04 316,133.72 525,605.68 817,986.50 PROP GEF: 01-983315-01 101,246.84 64,132.32 263,039.63 134,358.96 149,986.50 Total Balance 305,813.64 653,465.36 579,173.35 659,964.64 967,973.00 PROP 2019 13 GENERAL JOURNAL FOR PROP IDA AND PROP GEF 2019 IMinisty of Fisheris & Tradc IVakI [Leunt IDA GENERAL JOURNAL PROP IDA Account: 01-983331-01 01 of January 2019 Balance b/f $ 588,099.77 4/01/2019 361995 Data Collectors Payin for Pay 26 $501,12 4/01/2019 361996 Data Collectors PF Cont Pay 26 $132.48 7/01/2019 361997 Global Collect BV, Sydney $1,181.55 7/01/2019 361998 Petty Cash $864.40 7/01/2019 361999 Cordinators Leave Entitlement Partly S1,856.70 7/01/2019 CR000059 change from chq 361999 $3150 9/01/2019 362000 Settle towards 20% Payment of the drone $13,819.20 9/01/2019 Bank IDA New Chq Book $10.00 10/01/2019 359301 PMU salary for Pay 1 of 2019 $5,299.30 10/01/2019 359302 PMU & TFD staff PF for Pay 1 $1,742.10 10/01/2019 359303 PMU PAYE for Pay 1 of 2019 $1,290.36 15/01/2019 359304 Airtime for Oceanic Satellite Phones $2,481.14 15/01/2019 359305 Perdiern for Mr. Joseph Schauerte to install drone $2,007.84 15/01/2019 359306 Cancel $0.00 15/01/2019 Bankl Top up of bank charge for Satcom Global payment $25.00 17/01/2019 359307 For counducting iFMS in-country training 5840.00 17/01/2019 359308 Settlement of MTR Consultant - Payment 1 $2,824.43 17/01/2019 359309 Cancel $0.00 17/01/2019 359310 Data Collectors Paying for Pay 1 $501.12 17/01/2019 359311 Data Collectors PF Contribution Pay 1 5132,48 18/01/2019 359312 TFD internet connection $8,757,92 18/01/2019 359313 Toner for PMU Office Printer $2,011.82 18/01/2019 359314 Coastal Uniforms $362.19 22/01/2019 359315 Drone training refreshments $720,00 22/01/2019 359316 Drone training $88.40 23/01/2019 359317 Electricity payment for PC (Dec bill) $152.10 23/01/2019 359318 PMU office powerbill for Dec 2018 $546.38 23/01/2019 359319 Cancel $0.00 14 23/01/2019 359320 Cancel $0.00 24/01/2019 359321 PMJ & TED staffs PF for Pay 2 $1,621.36 24/01/2019 359322 PMJ & TFD staff PAYE for Pay 2 51,251.42 24/01/2019 359323 PMU & TFD staff salary for Pay 2 $4,881.52 24/01(2019 359324 DSA for Special Metro trip to Vaitupu $3,200.00 24/01/2019 359325 Special Metro Trip to Vaitupu 56,130.00 24/01/2019 359326 Tala Moana Charter for Metro Trip to Vaitupu $12,170.00 28/01/2019 359327 Calilipers for observers equipment 57,626.54 28/01/2019 359328 Drone technical trining and installation fee $7,093.14 28/01/2019 359329 Equipment for FCA activities $1,401.00 29/01/2019 359330 Fuel for project vehicle $154.00 30/01/2019 359331 Feb office rent $800.D 30/01/2019 359332 Jan powerbill for PMU office $342.65 30/01/2019 359333 Oceanic Staffs short training $9,599.24 30/01/2019 359334 Electricity Bill for Project Officer (utility) $192.25 30/01/2019 359337 PMJ ssalary for Pay 3 $4,881.53 31/01/2019 359335 Data collectors wages for pay 2 $611.72 31/01/2019 359336 Data collectors pf contribution for pay 2 $165.60 31/01/2019 359338 PMU PF for Pay 3 $1,621.36 7/02/2019 359339 PMJ PAYE for Pay 3 $1,251.43 8/02/2019 359340 Final Payments for FRFSP, DC Creel & toner $18,578.78 8/02/2019 359341 Settle Sam's re-issue ticket $407.80 8/02/2019 359342 Settement of FCA materials and Mooring buoys $46,927.50 8/02/2019 359343 Tuvalu Broadcasting Coorperation $300.00 8/02/2019 359346 Cancel $0.00 8/02/2019 359348 cancel $0.00 15/02/2019 359344 Data Collectors Pay 3 $611.72 15/02/2019 359345 Data Collectors PF Contribution for pay 3 $165.60 19/02/2019 359347 To Settle January outstanding bill $6,917.02 20/02/2019 359349 TED monthly internet connection $4,447.38 20/02/2019 359351 PMU & TFD PF for Pay 4 $1,621.36 21/02/2019 359350 PMU & TFD Salary for Pay 4 $4,881.52 21/02/2019 359352 PMU & TFD staff PAYE for Pay 4 $1,251.43 27/02/2019 359353 DSA, attending PSM Workshop, FFA, Honiara $8,739.74 28/02/2019 359354 March office rent $800.00 28/02/2019 359355 Reimburse Transport Expense $200.00 28/02/2019 359356 TFD internet connection for Feb & Mar $1,605.00 28/02/2019 359357 Data Collectors wager for pay 4 $1,378.08 28/02/2019 359358 DC PF Contribution Pay 4 $364.32 28/02/2019 359359 MTR payment for work delivered - payment 2 $11,217.00 4/03/2019 359360 Project Officer February Electricity B1l| (Utility) $123.34 4/03/2019 359361 PMU office powerbill for Feb 2019 $482.26 4/03/2019 359362 Itinerary outstanding for March 2019 $17,230.50 4/03/2019 359363 Reimburse Accountant of Transportation cost (Utility) $260.00 4/03/2019 359364 Cancel $0.00 4/03/2019 359365 FCA office furniture from PWD $1,500.00 4/03/2019 359366 DSA for Mr. Samasoni, Mr. Isala and Mr. Sarnuelu $22,767.29 6/03/2019 359367 PMU & TFD staff salary Pay 5 $4,942.50 6/03/2019 359368 PMU & TFD staff PF for Pay 5 $1,64438 5/03/2019 359369 PMU & TFD staff PAYE for Pay 5 $1,277.57 5/03/2019 359370 Project Officer Per Diem $3,458.73 13/03/2019 359371 Perdiems for Saifoloi & Manuao $15,876.00 20/03/2019 359372 Pay 6 salaries of PMLU & TFD staffs $4,942.50 20/03/2019 359373 PMU & TFD staff PF for Pay 6 $1,644.38 15 20/03/2019 359374 PMU & TFO staff PAYE for Pay 6 $1,277.57 20/03/2019 359375 Fuel for PMU vehicle $146,00 25/03/2019 359376 Perdiem for Mr Isala Tito $2,629.92 27/03/2019 359377 Payment for Oceanic Boarding Uniforms $1,729,10 27/03/2019 359378 2019 Data Collectors Pay 5 & 6: Remuneration $1,628.64 27/03/2019 359379 DC Pay 5 & 6 PF Contribution $430.56 29/03/2019 BAnk Chr Service Charge Ledger Fee Transfer Debit Cq 359377 $11.85 1/04/2019 359380 PMU powerbill for March 2019 $443.92 1/04/2019 359381 PMU office rent for April 2019 $800,00 1/04/2019 359382 To Settle Project Officer Electricity Bill March 2019 $114.95 1/04/2019 359383 To Settle Ticket Bill Statement for April $1,399.34 1/04/2019 359384 To Settle Electricity Bill for March 2019 $102.37 3/04/2019 359385 PMU & TFD staff salary for Pay 7 $4,942.50 3/04/2019 359386 PMUJ & TFD staff PF for Pay 7 $1,644.38 3/04/2019 359387 PMU & TFD PAYE for Pay 7 $1,277.57 3/04/2019 359389 Sitia and Tautalo DSAs $8,117.67 5/04/2019 359388 Third Payment for MTR Consultant $8,423.28 9/04/2019 359390 To Settle Accountants Electricity Bill for Jan and Feb 2019 $221.78 9/04/2019 359391 To Settle PML Office Stationeries $163.50 11/04/2019 359392 DC Wages for Pay 7 $751,68 11/04/2019 359393 DC PF for Pay 7 $198.72 16/04/2019 359394 TA perdiems for installing TFD electronic doors $2,657.17 16/04/2019 359395 ELR training by Mr. David Wilkinson $7,243.07 16/04/2019 359396 Final 40% payment for observer life vests $11,195.00 17/04/2019 359397 PMUJ & TFD staffs salary for Pay 8 $6,253.64 17/04/2019 359398 PMU & TFD staff PF for Pay 8 $2,005.07 17/04/2019 359399 PML & TFD staff PAYE for Pay 8 $1,330.79 17/04/2019 359400 Perdiems for Mr. George and Mr. Saruelu $9,475.05 17/04/2019 390901 Bill statement for April 2019 $16,943.40 18/04/2019 Bank2 IDA New Chq book $10.00 30/04/2019 390902 DC Wages for Pay 8 $751.68 30/04/2019 390903 DC PF for Pay 8 $198.72 1/05/2019 390904 PMU & TFD staffs salary for Pay 9 $6,253.65 1/05/2019 390905 PMU & TFD staff PF for Pay 9 $2,005.07 1/05/2019 390906 Government Cashier $1,330.79 1/05/2019 390907 PMU office rent for May 2019 $800.00 1/05/2019 390908 Cancel $0.00 2/05/2019 390909 Perdiem for Mr. Laitailiu Seono for RMI trip $3,721.13 9/05/2019 390910 Coordinator's electricity bill for April 2019 $139.22 10/05/2019 390911 Fuel for PMU vehicle $154.00 10/05/2019 390912 DC Wages for Pay 09 $2,004.48 10/05/2019 390913 DC Pay 9 PF Contribution $529.92 10/05/2019 390914 Final Payment $20,685.90 16/05/2019 390915 PMU & TFD staff salary for Pay 10 $6,253.65 16/05/2019 390916 PMU & TFD PF for Pay 10 $2,005.07 16/05/2019 390917 PMU & TFD PAYE for Pay 10 $1,330.79 17/05/2019 390918 Perdiem for Tonga trip $2,385.61 22/05/2019 390919 Perclier for ministerial meeting $5,336 40 22/05/2019 390920 PMU office powerbill for April 2019 $523.01 22/05/2019 390921 PMU internet for May & June 2019 $1,605.00 22/05/2019 390922 Advertisement cost for TFD demolition job $112.00 22/05/2019 390923 PROP Accountant powerbill for April 2019 $271.86 24/05/2019 390924 DC Wages for Pay 10 $751.68 24/05/2019 390925 DC PF contribution for Pay 10 $198.72 16 29/05/2G19 390926 PMU & TFD Salary for Pay 11 $6,253.65 29/05/2019 390927 PMU & TFD PF for Pay 11 $2,005.07 29/05/2019 390928 PMU & TFD PAYE for Pay 11 $1,330.79 3/06/2019 390929 PMU office rent for June 2019 $800.00 3/06/2019 390930 Fuel for PMU vehicle $132.00 3/06/2019 390931 Light fittings for PMU office $27.50 4/06/2019 390932 Flight Centre Travel Group Limited $10,619.82 4/06/2019 390933 Project Officer powerbill for May 2019 $128.14 4/06/2019 390934 Project Accountant powerbill for May 2019 $129.93 4/06/2019 390936 Cancel $0.00 4/06/2019 390937 Cancel $0.00 5/06/2019 390935 Coordinator powerhill for May 2019 $99.38 13/06/2019 390938 PMU & TFD salary for Pay 12 $6,253.64 13/06/2019 390939 PMU & TFD staff PF for Pay 12 $2,005.07 13/06/2019 390940 PMU & TFD PAYE for Pay 12 $1,330.79 14/06/2019 390941 DC Wages for Pay 11 $250.56 14/06/2019 390942 DC PF Contribution for Pay 11 $66.24 21/06/2019 390943 CEO & DOF DSAs $14,385.77 21/06/2019 390944 Isala Tito DSA $6,308,38 24/06/2019 390945 Post-harvest equipment for smoke fish training $242.88 25/06/2019 390946 Metro 13 expenses for m/bike hire, fuel, hall hire $1,640.00 25/06/2019 390947 PO Utility allowance - Gas $45.80 26/06/2019 390948 PMU Office accessories - air freshners $93,00 26/06/2019 390949 Petty Cash $828.95 26/06/2019 390950 PMU & TFD salary for Pay 13 $5,253.65 26/06/2019 390951 PMU & TFD PF for Pay 13 $2,005.07 26/06/2019 390952 PMU internet for April 2019 $802.50 26/06/2019 390953 PMU & TFD PAYE for Pay 13 $1,330.79 28/06/2019 Bank3 Bank charge ledger fee $10.50 2/07/2019 390954 DC wages for Pay 10, 11 & 12 $626.40 2/07/2019 390955 DC PF Contribution for Pay 10, 11, 12 $165.60 2/07/2019 390956 PMU office supplies - laminating films $80.00 2/07/2019 390957 Fuel for PMU vehicle $154.00 3/07/2019 390958 PMU Office rent forJuly 2019 $800.00 8/07/2019 390959 Utility and Leave entitlement for Mr. George Vann $989.69 8/07/2019 390960 George Vann PF contribution for leave & utilities $336.73 8/07/2019 390961 George Vann PAYE for Leave & utilities $284.04 11/07/2019 390962 PMU & TFD salary for Pay 14 $4,694,12 11/07/2019 390963 PMU & TFD staff PF for Pay 14 $1,463.13 11/07/2019 390964 PMU & TFD PAYE for Pay 14 $80253 19/07/2019 SC310719 Bank charge for IDA WA16 $15.0D 19/07/2019 IP1414 World Bank IDA Grant D015-TV $417,263.62 22/07/2019 390965 MYOB Version ABSS Premier $683.00 22/07/2019 390965 Nui Island DC Advertisement Cost $195.60 22/07/2019 390967 Cancel $0,00 25/07/2019 390968 PMU & TFD staff salary for Pay 15 $4,342.29 25/07/2019 390969 PMU & TFD PF for Pay 15 $1,357.30 25/07/2019 390970 PMU & TFD PAYE for Pay 15 $791.85 25/07/2019 390971 PMU internet connection for 3 months 22/7 - 21/10/19 $2,407,50 25/07/2019 390972 PMU powerbill for July 2019 $420.55 25/07/2019 390973 Projec Officer Powerbill for the month of July 2019 $109.56 29/07/2019 390974 DSAs for Laitailiu, Siouala and Niukita for ELR training in Suva $4,271.67 29/07/2019 390975 8TB HDD for TFD Security Camera Recorders $2,759.00 29/07/2019 390976 Project Coordinator Powerbill for June & July 2019 $196.95 17 30/07/2019 390977 Reimbursement of PROP Revolving Fund $135,451.40 31/07/2019 390978 Laitailiu Seono DSA for Pohnpei trip $7,91246 31/07/2019 390979 Statement for the month of July 2019 $14,972.17 31/D7/2019 390980 PO Powerbill for the months of April and June 2019 $221.52 31/07/2019 Bank4 Topup bank charge for TRN1584 $52.55 1/08/2019 390981 Data Collector Wages for Pay 15 $751.68 1/08/2019 390982 Data Collecto PF Contribution for Pay 15 $198.72 1/08/2019 390983 TFD Internet connection for Feb to Jun 2019 $22,869.00 1/08/2019 390984 Saifoloi Talesi Claim for 2 extra nights in Suva $727.32 2/08/2019 390985 DSA for trip to Noumea $5,011.32 8/08/2019 390986 PMU & TFO staff salary for Pay 16 $4,342.29 8/08/2019 390987 PMU & TFD PF for Pay 16 $1,357.30 8/08/2019 390988 PMU & TFD PAYE for Pay 16 $791.85 8/08/2019 390989 PMU office rent for August 2019 $800,00 8/08/2019 390990 First 10% for Public Information Equipment $2,248.39 16/08/2019 390991 DC Wages for 16 $876.96 15/08/2019 390992 DC PF Contribution for Pay 16 $231.84 20/08/2019 390993 Advertisement cost of Oceanic Consultancies $180.00 20/08/2019 390994 PO Leave entitlement to pay for aifare $1,394,40 20/08/2019 390995 PC utility claim for powerbills for Feb, Mar & Apr 2019 $320.00 22/08/2019 390996 PMU & TFD staff salary for Pay 17 $4,711 10 22/08/2019 390997 PMU & TFD PF for Pay 17 $1,496.59 22/08/2019 390998 PMU & TFD PAYE for Pay 17 $949.92 23/08/2019 390999 Payment of PC Gas under his utility entitlement $183.20 29/08/2019 391000 DC Wages for Pay 17 $751.68 29/08/2019 404701 DC PF Contribution for Pay 17 $198.72 30/08/2019 404702 Charter of Talamoana for Metronome 14 Trip $45,275.00 30/08/2019 404703 DSA for Coastal and O&D staffs on metro 14 trip $11,360.00 30/08/2019 404704 Metro 14 Special Imprest $7,640.00 30/08/2019 404705 O&D special Imprest for metro 14 trip $5,070.00 31/08/2019 BankS Topup bank charge for Speedcast payment $25.00 31/08/2019 BankS IDA New Chq book $1000 2/09/2019 404706 TFD internet connection for July 2019 $4,585.29 2/09/2019 404707 Consunables for Post-harvest activity metro 14 $627.00 2/09/2019 404708 Post-harvest materials for metro 14 $1,152.60 2/09/2019 404709 Post-harvest materials for metro 14 $90.20 2/09/2019 Bank? Topup bank charge for Speedcast payment $25.00 3/09/2019 404710 A4 papers for PMU office $285.00 5/09/2019 404711 PMU & TFD Salary for Pay 18 $4,342.29 5/09/2019 404712 PMU & TFD PF for Pay 18 $1,357.30 5/09/2019 404713 PMU & TFD PAVE for Pay 18 $791.85 6/0912019 404714 PMU office rent for September 2019 $800.00 9/09/2019 404715 PROP MTR refreshment costs $980.00 9/09/2019 404716 Fuel for PMU vehicle $168.00 9/09/2019 404717 Advertisement of PROP Accountant post $84.00 9/09/2019 404718 PMU/Sam/Tema powerbills $1,794.14 12/09/2019 404719 DC Wages for Pay 18 2019 $626.40 12/09/2019 404720 DC PF contribution for Pay 18 2019 $165.60 18/09/2019 404721 Airfare under PC leave entitlement $536.00 19/09/2019 404722 PMU & TFD salary for Pay 19 $4,342.29 19/09/2019 404723 Tuvalu National Provident Fund $1,357.30 19/09/2019 404724 PMU & TFD staff PAYE for Pay 19 $791.85 19/09/2019 404725 Manua and Saifoloi DSAs for TCC meeting at WCPFC HQ $11,146.62 20/09/2019 404726 Printing materials for Public Awareness activity $1,225.00 18 26/09/2019 404727 DC Wages for Pay 19 2019 $250.56 26/09/2019 404728 DC PF contribution for Pay 19 2019 $66.24 26/09/2019 404729 Advertisement cost of Safeguard Consultant opportunity $176.40 27/09/2019 404730 Reimbursement of airfare for Saifoloi and Manuao Fun-Trw $770,00 30/09/2019 404731 PMU Office rent for October 2019 $800.00 30/09/2019 Bankg bank monthly ledger fee $12.75 3/10/2019 404732 PMU & TFD Salary for Pay 20 $4,342.29 3/10/2019 404733 PMU & TFD PF for Pay 20 $1,357.29 3/10/2019 404734 PMU & TFD PAYE for Pay 20 $791.87 7/10/2019 404735 Fuel for Te Mataili Vessel for Kurukuru Operation $19,678.37 7/10/2019 404735 Flight Centre Travel Group Limited $12,394.40 10/10/2019 404737 DC Wages for Pay 20, 2019 $250.56 10/10/2019 404738 DC PF for Pay 20, 2019 $66.24 10/10/2019 404739 Advertisement cost for Safeguard Consultant $180,00 10/10/2019 404740 PMU Powerbill for September 2019 $361.23 10/10/2019 404741 PMU Coordinator Powerbill for September, 2019 $116.15 10/10/2019 404742 Project Officer Powerbill for September, 2019 $112.56 10/10/2019 404743 DSA for Niukita & Manuao for e-monitoring w/shop $7,923.88 15/10/2019 404744 DSA for Penihulo Lopati & Polani Mae $6,624.04 15/10/2019 404745 PMU & TFD Staffs airfares for overseas travels $24,020.24 16/10/2019 404746 Perdiem for Isala for attending MOC meeting at Honiara $7,585.74 17/10/2019 404747 PMU & TFD Salary for Pay 21 $4,342.29 17/10/2019 404748 PMU & TFD PF for Pay 21 $1,357.29 17/10/2019 404749 PMU & TFD PAYE for Pay 21 $791.87 18/10/2019 404750 Perdiem for Mr. Samasoni Finikaso for PCFC and MOC meetings $6,555.08 18/10/2019 404751 SMC lunch catering cost $100.00 18/10/2019 404752 PMU internet for 3 months $2,407.50 18/10/2019 404753 PMU vehicle tyre repair $34.24 28/10/2019 404754 Data Collectors Wages for Pay 21, 2019 $50112 28/10/2019 404755 DC PF contribution Pay 21 $132.48 28/10/2019 404756 PMU & TFD Staff salary for Pay 22 $4,342.29 31/10/2019 404757 PMU & TFD staff PF for Pay 22 $1,357.29 31/10/2019 404758 Government Cashier $791.87 31/10/2019 404759 Tuvalu Electricity Corporation $769.70 31/10/2019 404760 PMU office rent for November 2019 $800.00 31/10/2019 404761 DSA for attending RTMCF Meeting in Noumea, New Caledonia $4,002.42 6/11/2019 BanK9 Bank charge for IDA WA17 $15.00 6/11/2019 IP2291 IDA WA 17 $300,622.87 7/11/2019 404762 DC Wages for Pay 22 $1,002.24 7/11/2019 404763 DC PF for Pay 22 $264.96 7/11/2019 404764 PMU telephone bill for Oct 2019 S72.90 7/11/2019 404765 Flight Centre Travel Group Limited $12,987.00 8/11/2019 404766 Final 90% for DC and Coastal Uniforms $3,029.69 8/11/2019 404767 Final 90% for Public Information Equipment $19,713.87 14/11/2019 404768 National Bank of Tuvalu $4,342.29 14/11/2019 404769 PMU & TFD PF for Pay 23 $1,357.29 14/11/2019 404770 PMU & TFD PAYE for Pay 23 $791.87 14/11/2019 404771 Payment of tonerfor PMU office printer $549.37 19/11/2019 404772 DSA to participate in the MTU Audit of F/V Pakasoa in Suva, Fiji $1,460.97 21/11/2019 404773 Fuel for PMU vehicle $169.40 21/11/2019 404774 0/1 DC Wages for Pay 23, 2019 $7s1.68 21/11/2019 404775 0/I DC PF for Pay 23, 2019 $198.72 21/11/2019 404776 DSAfor Samuelu/Sarmasoni for WCPFC meeting in PNG $19,965.18 21/11/2019 404777 DSA for Isala/Tupulaga for WCPFC meeting in PNG $16,674.52 19 22/11/2019 404778 Utility Claim for household gas expenses $89.95 28/11/2019 404779 PMU & TFD staff salary for Pay 24 $4,342.29 28/11/2019 404780 PMU & TFD staff PF for Pay 24 $1,357.29 28/11/2019 404781 PMU & TFD staff PAYE for Pay 24 $791.87 2/12/2019 404782 PMU/Sarn/Tema powerbills for Nov 2019 $846.40 2/12/2019 404783 Isala/Tupulaga/Manuao airfares for WCPFC & MTU Aud1t $11,635.86 3/12/2019 404784 PMU office rent for Dec 2019 $800.00 3/12/2019 404785 Fuel for PMU vehicle $110.00 3/12/2019 404786 PMU Arc folders & fittiings for filing $38.00 5/12/2019 404787 DC Wages for Pay 24 $626.40 5/12/2019 404788 DC PF Pay 24 of 2019 $165.60 5/12/2019 404789 PMU telephone bill for Nov 2019 $31.10 5/12/2019 404790 First 10% of PMU tablets $617.35 12/12/2019 404791 PMU & TFD Salary for Pay 25 $4,342.29 12/12/2019 404792 PMU & TFD PF for Pay 25 $1,357.29 12/12/2019 404793 PMU & TFD PAYE for Pay 25 $791.87 12/12/2019 404794 Gagati Falaima leave entitlement for 2019 to pay for airfare $400.00 17/12/2019 CR000063 Retirement of special imprest for metronome trip $2,244.50 18/12/2019 404795 E-reporting and SMC meeting catering costs $5,480.00 20/12/2019 404796 DC Wages for Pay 25 of 2019 $751.68 20/12/2019 404797 DC PF for Pay 25 of 2019 $198.72 23/12/2019 404798 PMU & TFD Staff Salary for Pay 26 $4,851.67 23/12/2019 404799 PMU & TFD PF for Pay 26 $1,549.67 23/12/2019 404800 PMU & TFD Staff PAYE for Pay 26 $1,010.17 23/12/2019 416701 Fuel for PMU vehicle $120.45 23/12/2019 416702 PMU rent for Jan 2020 $800.00 23/12/2019 Bank10 IDA new chq book $10.00 30/12/2019 416703 PO leave entitlement for 2019 $592.84 31/12/2019 416704 Before end of year PC replenishment $581.95 31/12/2019 416705 PF for PO Utility Claim $105.61 31/12/2019 416706 Tax for PC Utility Claim $113.96 31/12/2019 Bank1l Bank monthly ledger fee $11.40 Total $ 1,308,262.25 $ 1,105,730.70 Ministry of Fisheries & Trade GEF GENERAL JOURNAL PROP GEF Account: 01-983315-01 01 January 2018 Balance b/f $ 61,622.32 11/01/2019 356420 Website Hosting Fee $733.93 31/01/2019 5C310119 Topup ofTRN 0131/19 $1.47 19/02/2019 356421 Printing of TFD 2019 Work Plan $1,760.78 20 4/03/2019 356422 Coastal Staffs Itinerary Expense $4,898,25 6/03/2019 356423 Petaia Viliamu & Tautalo lese DSA $6,917.46 28/03/2019 356424 Neli & Viliamu DSAs for installing FADs in the O/ls $1,440.00 28/03/2019 356425 Incredients for fish smoking workshop $218.00 28/03/2019 356426 Travel advarce for outer islands FAD activities $2,260.00 28/03/2019 NBT Service charge ledger fee $3.50 11/04/2019 356427 Charter of RV Talamoana for Metro trip 11 $18,265.00 11/04/2019 356428 Charter of MV Manaui for Metro trip 11 $2,956.00 11/06/2019 SC280619 Bank charge for GEF WA $15.00 11/06/2019 IP 1114 WB GEF Grant TF018605 $102,027.12 24/06/2019 356429 RV Manaui ration to drop off Coastal team to Northern $1,336.90 24/06/2019 356430 RV Manaul ration to drop off Coastal team to Northern $1,024.00 24/06/2019 355431 RV Manaui ration to drop-off Coastal team to Northern $205.00 24/06/2019 356432 Fuel for RV Manaui on Metro 13 trip to Northern $18,382.00 24/06/2019 356433 DSA for Coastal team on Metro 13 trip to Northern $12,960,00 25/06/2019 356434 Metro 13 expenses on each island (imprest) $6,800.00 28/06/2019 SC300619 Bank Charges $3.50 16/09/2019 356435 Manaui Crew sea-going allowance for metro 13 to the $2,431.74 north. 16/09/2019 356436 PAYE for Manaji crew sea-going allowance $128.57 16/09/2019 356437 PF contribution for Manaui crew sea-going allowance $576.86 18/09/2019 356438 Prizes and Judge fees for Poster Competition $600.00 18/09/2019 356439 Pencils & erasers for Poster competition (FRFSP) $100.00 18/09/2019 356440 Crayons for Poster Competition $35000 20/09/2019 356441 First 50% of DSA for refresher training on Funafuti $6,240.00 27/09/2019 356442 Lunch for Poster Competition $70.00 30/09/2019 356443 Final 50% of 05A for refresher training $6,320.00 30/09/2019 SC300919 Bank charges $3.50 4/10/2019 356444 Catering cost during OIDC refresher training $9,340.00 15/10/2019 356445 Catering during FRF5P community meeting $1,060.00 15/10/2019 356446 Catering suring FRFSP community outreach meeting $850.00 15/10/2019 356447 Catering during the FRFSP community outreach meeting $1,000.00 15/10/2019 356448 Catering during FRFSP community outreach meeting $1,180.00 15/10/2019 356449 Catering during FRFSP community outreach meeting $900.00 15/10/2019 356450 Catering cost during FRFSP community outreach meeting $900.00 15/10/2019 356451 Catering cost during FRFSP community outreach meeting $800.00 18/10/2019 356452 Stationeries for IODC refresher training $150,00 31/10/2019 356453 DSA for Paeniu & Matapua on RTMCF trip to Noumea $8,522.14 8/11/2019 356454 DSA for training at SPC HQ Noumea, NC $7,455.03 18/11/2019 SC301119 Bank charge for GEF WA12 $15.00 18/11/2019 IP2393 GEF WA I 12 $77,684.61 21/11/2019 356455 Port fee and agency fees for Public Information goods $91.68 from Mana Pacific 21/11/2019 356456 Hall hire during FRFSP community outreach meeting 5350.00 21/11/2019 356457 Cancel $0.00 21/11/2019 356458 TFD internet bills for Aug, Sep & Oct, 2019 $13,884.40 12/12/2019 356459 Stationeries for FRFSP meeting with Funafuti community $200.00 16/12/2019 356460 Water bottles for meeting with Fun community on FCA $120.00 16/12/2019 356461 Catering cost to Funafuti Women for FCA meeting $1,980.00 16/12/2019 356462 Sound system for FRFSP meeting with Fun community $ 350.00 31/12/2019 SC311219 Bank service ledger fee $ 350 Total $ 241,334.05 $ 146,253.21 21 , гг