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 ~.