Please address all correspondence To the ChiefExecutive OffcerF In reply, please quote the file reference GOVERNMENT OF SAMOA MINISTRY OF FINANCE 24 December 2020 Mr. Sean Michaels Task Team Leader Senior Infrastructure Specialist World Bank Group Office Washington DC USA Dear Mr. Michaels, RE: SAMOA CLIMATE RESILIENT TRANSPORT PROJECT IDA D367-WS AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30"" JUNE 2020 We submit herewith for your perusal and appropriate actions the audited financial statements for the above project for the year ended 30th June 2020, as per Bank's requirement under the Financing Agreement. The attachments are listed as follows; 1. Audit Report and Opinion 2. Audited Financial Statements 3. Management Letter Please do not hesitate to contact the undersigned (email: Peresitene.Kirifigmof.gov.ws) should you have any questions or need more information, otherwise the Bank's acceptance of the audited financial statements will be appreciated. Yours sincerely, (Pe. esite e Kirifi) For: CHIEF EXECUTIVE OFFICER Cc: Ms Galumalemana Taatialeoitiiti Tutuvanu-Schwalger, CEO, Land Transport Authority Mr. Magele Hoe Viali, CEO, Ministry of Works, Transport and Infrastructure Ms. Saoleitiiti Maeva Betham Vaai, World Bank Liaison Office, Samoa Ms. Janet Gamarra, Governance Specialist, Financial Management, East Asia & Pacific, World Bank Private Bag 1 Apia City Boulevard APIA, SAMOA Website: http://www.mof gov.ws Central Bank Building Telephone: (685) 34333 E-Mail: mof@mof.iov.ws SAMOA Fax: (685) 21312, 24779 SAMOA CLIMATE RESILIENT TRANSPORT PROJECT (SCRTP) FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2020 SAMOA CLIMATE RESILIENT TRANSPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2020 CONTENTS Page 1. Report of the Auditor 1 2. Certification by Management 2 3. Statement of Cash Receipts and Payments 3 4. Statement of Comparison of Actual and Budget Amounts 4 5. Notes to the Financial Statements 5-7 6. Supplementary Schedule to Comparison of Actual and Budget Amounts 8 Telephone: 27751 P.0 Box 13 Fax: 24167 APIAI SAMOA Email: Info(d)audIt.gov.ws Website: www.audit.gov.ws Please address all cespondences to the Controller and Auditor General AUDIT OFFICE REPORT OF THE AUDIT OFFICE TO THE MINISTRY OF FINANCE OF THE GOVERNMENT OF SAMOA Report on the Audit of the Financial Statement We have audited the accompanying financial report for the Samoa Climate Resilient Transport Project, for the year ended 30 June 2020, which comprise of the Statement of Receipts and Payments. The Consultancy Firm of XSAO Consult Ltd assisted in the audit. The Consultant in charge of the audit resulting in this Independent Auditor's Report is Chartered Accountant (CA), Grace M Mitchell. Audit Opinion In our opinion, the financial report present fairly, in all material respects, the Receipts and Payments of the Samoa Climate Resilient Transport Project for the year ended 30 June 2020. Basis for Opinion We conducted our audit in accordance with International Standards on Auditing (ISA). Our responsibilities under those standards are further described in the Auditor's Responsibilities section of our report. We are independent of the Ministry of Finance in accordance with the ethical requirements that are relevant to our audit of financial statements in Samoa, 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 reasonable basis for our opinion. Responsibility for the Financial Report The Ministry of Works, Transport and Infrastructure (MWTI) and Land Transport Authority (LTA) as the Implementing Agencies, supported by the Executing Agency - Ministry of Finance, is responsible for the preparation and fair presentation of the Statement of Receipts and Payments in accordance with the requirements of International Financial Reporting Standards practice in Samoa relevant and with the requirements of the International Development Association. The project is recognized on a cash disbursements basis. On this basis, donor funds are recognized when received and expenditure is recognized when paid rather than when incurred. The Implementing and Executing Agencies are also responsible for monitoring and ensuring all relevant project arrangements are in accordance with the terms and requirements agreed upon with the International Development Association, and ensure that all relevant program arrangements and activities are aligned with these terms and requirements. They are also responsible for any such internal control it determines as necessary to enable the preparation of financial reports that are free from material misstatement, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on the Statement of Receipts and Payments based on our audit. We conducted our audit in accordance with International Standards on Auditing (ISA). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial reports are free from material misstatements and that funds provided for the program were expended in accordance with the requirements of the Financing Agreement and the International Development Association. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial reports. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement in the financial reports, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the preparation of the project financial reports 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 controls. An audit also includes evaluating Telephone: 27751 OP. Box 13 Fax: 24167 f APIA, SAMOA Email: Info(caudit.gov,ws Website: www.audit.gov.ws P/ease addres all correspondencet to the Controller and Aijdi!or General AUDIT OFFICE the appropriateness of accounting policies used and the reasonableness of judgments made by management, as well as evaluating the presentation of the financial reports. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. We have obtained all the information and explanations that we have required, to conclude that management has kept proper accounting records that support and validate the financial information disclosed in the financial report and the funds for the project have been used for purposes of the project in accordance with the requirements of the Financing Agreement and the International Development Association. Apia, Samoa Jaslyn T. Mariner-Leota 22 December 2020 ASSISTANT CONTROLLER AND AUDITOR GENERAL SAMOA CLIMATE RESILIENT TRANSPORT PROJECT CERTIFICATION BY PROJECT'S MANAGEMENT FOR THE YEAR ENDED 30 JUNE 2020 We certify that the attached financial statements for the Samoa Climate Resilient Transport Project (SCRTP) comprising of the Statement of Cash Receipts and Payments, Statement of Comparison of Actual and Budget and Notes forming part of the financial statements for the period from 01 July 2019 to 30 June 2020 (12months): a) gives a true and fair view of the matters to which they relate; and b) have been properly drawn up in accordance with the accounting policy described in Note 2 to the financial statements. We are not aware of any circumstances which would render any particulars included in the financial statements to be misleading or inaccurate. We authorise the attached financial statements for issue on ..... ..J, /..?iDon behalf of the Management of the Samoa Climate Resilient Transport Project. Signature Sig, furk- Leasiosiofaasisina Oscar Malielegaoi Magele Hoe.J Viali CHIEF EXECUTIVE OFFICER CHEEF EXECUTIVE OFFICER Ministry of Finance Ministry of Works, Transport & Infrastructure Apia, Samoa Apia, Samoa Page 2 Statement of Cash Receipts and Payments Samoa Climate Resilient Transport Project For the year ended 30 June 2020 (19 Months) IDA D3670-WS (Grant) Currency $WST 30 June2020 (19 Months) MoFPre- Account Notes CBS DA Account # Financed Total 06-127 payment by MoF Receipts IDA D367-WS 4 3,145,589 - 3,145,589 IDA D367-WS Direct Payments - - IDA D367-WS Direct Reimbursement Ineligible expenses - - CBS 06-127 - Reimbursement of Ineligible expenses - - GoS - Prefinancing - 444,506 444,506 Reimbursement GoS Prefinancing - (444,506) (444,506) GoS Counterpart - 14,331 14,331 Interest 5 33,704 - 33,704 Interest transferred to MoF (33,704) - (33,704) Total Receipts 3,145,589 14,331 3,159,920 Payments 1. Sectoral & Spatial Planning Tools 1.1 Updating & Upgrading SAMS 1.2 Upadating VAICRRS 1.3 Establishment of Crash database - - 1.4 Solution for Samoa Open Land Administration (SOLA) 73,869 200 74,069 2. Climate Resilient Infrastructure Solutions 2.1 Western Section of the WCR (inclu. Supervision) - - 2.2 East Coast Road landslip/rockfall (inclu. Design & Supervision) - - 2.3 Improvement to Crossing (inclu, design & Supervision) - - 2.4 Alafaalava Road Feasibility Study 3. Strengthening the Enabling Environment 3.1 LTA Project Engineer 33,785 - 33,785 3.2 Beneficiary Survey & Gender-Informed Driver Licensing Pilot - - 3.3 Axle Load Enforcement - - 3.4 Transport & Infrastructure Sector Coordination Division 444,506 8,503 453,009 3.5 Legislative Review & Revenue Generation Opportunities - - 3.6 Road Safety Improvement 3.7 OHS Training 3.8 Emerging Priority Issues - 3.9 Central Technical Support Services Unit 550,341 5,628 555,969 3.10 Alafaalava Road Control Survey 4. Contingency Emergency Response 4.1 CERC Total Payments 1,102,502 14,331 1,116,833 Increasel(Decrease) in Cash 2,043,087 - 2,043,087 Foreign Currency Gains and Losses Bank Revaluations 34,492 - 34,492 Total Foreign Currency Gains and Losses 34,492 - 34,492 Net Cash Movement 2,077,579 - 2,077,579 Summary Opening Balance - Plus Net Cash Movement 2,077,579 Closing Balance 2.5 & 3 2,077,579 Page 3 и гр Ф 1� м 1� � N и О � � ь_ � ' и n t0 О r а _ V Ш т О Оиi '< ~ Е r v N и и м и 1` С а гV � м v Е � о.с _ О О� U м N � � � т Ф V Й 'о Ф t ` к j ш �' W ^ Ш О r � О гиi и r Q � Of сл Т ' А у а _ _ _ _ _ _ _ Q N N _ А � л О n v и й й � и v м r а« а - с � т �ыиа м > 'а �� ��� � � � � � � � � � � �� °т �� � о �°ш °ш с v � � � � � � ^' °' N м ° " ° °м о °м � � м " � о � .� � �.% а � о� � о О г а - i:i � g и � ��с .L � � .-. ю �г _ �о'- а и О ыы � С.гQ� с Q.�О :� �� ад - � �' >_ а С и и - - � L N и ы и �_ �(П -_ С "О `оо д � 'А Г- Ф Ей� ° Ё U� лыс и � о С С с= с °�' а� с=�O. -Z' �� о(� . оа й .с v U � с- - F у _ ш _ � t 2 � ё q Н а � д ' й� � ю 'й О а� �¢ v с 23� с��- ° ŭic исл � � ы О ш м �=ы � � �`г�и t а�г- й�� А с7 �ЭпЁ ��а= � � 2 �-р .-. Ли'^ � а си то �` ы тш � лЁ2ш� �Uйт _ а. .4� � Ш с Е�' и о q т�� Е ы а йv �«�? �ч°'� с'°йЕ � л � с ы т = С i` й¢ Е т� � i° и а е ___ о O1 ш " с� Е rn.° � L ш, Е � Е �- ° а �(О Ш (9 д`�.��� t �� с Ёй;ый�° �� ы а г�`0�°�'�сп�с с � о с о �г � �' U RS � ?� оонды� па с'°а й� ы и�j i т �а дJпт°и��пс�� д г V�'о � г'т U� � � м � �,�j (6 %' � U й � оой� Ёй ы ы�� с "� � ш и�° Е� ш Е¢ � � т'����°OwaU cU � ci .ы � у U Е ы и с О ¢¢¢ `ш ш ш й � ry м v � м v й � w м и и� м° rn v � Е � о ��(0 р v а 'у �°_°_с°'i с7пс7- �Ф Е � � � � � н ы г�J �J г� п м ri м мм м гiv v а" г" о о � у Т и. т� г и О а й � vI (П Q � U � � а о SAMOA CLIMATE RESILIENT TRANSPORT PROJECT NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2020 1. GENERAL INFORMATION The Government of Samoa (GoS) through the Implementing Agency - Ministry of Finance(MoF), Ministry of Works, Transport & Infrastructure(MWTI), Ministry of Natural Resourses & Environment(NINRE) and Land Transport Authority (LTA), has received a grant for assistance from the International Development Association (IDA) - World Bank, under the Samoa Climate Resilient Transport Project(SCRTP). The SCRTP is a climate resilent project with the development objective to improve the climate resilience of Samoa s road network and in the event of an Eligible Crisis or Emergency, to provide an immediate response to the Eligible Crisis or Emergency. The Samoa SCRTP Financing agreement for IDA D367-WS Grant was officially signed on the 26 September 2018. The value of the Grant in SDR is 25,500,000.00, which originaly equated to USD3 5,750,000 million at the time of signing. The project's closing date is 3 1 st January 2024. SCRTP is implemented under the overall guidance, coordination and monitoring of Transport & Infrastructure Sector Advisory Committee. Transport & Infrastructure Sector Coordination Division(TISCD), helps to manage the implementation of the project throughout the implement agencies and ensure that the World Bank's fiduciary, safeguards and reporting requirements are met. A Special Purpose Account or Designated Account (DA) for the SCRTP was established and is governed by the Financing Agreement. The purpose of the SCRTP DA is to disburse funds for Project activities. The SCRTP uses four disbursement methods: (a) advances into the DA; (b) direct payment; (c) reimbursement of GoS pre-financed expenditure; and (d) special commitment. The SCRTP is to be implemented in accordance with the principles, structures and responsibilities set out in the Financing Agreement. 2. SUMMARY OF ACCOUNTING POLICIES 2.1 Basis of Preparation They are prepared on the basis of historical Cash Basis IPSAS Financial Reporting Under The Cash Basis of Accounting. The accounting policies have been applied consistently throughout the period. The budget estimates are updated on an annual basis.There have been changes in activities within the Project components, therefore the reallocation of funds to the approved restructured activities. 2.2 Reporting Entity The financial statements are separate financial statements for the SCRTP project and do not form part of any Government Ministry or Government State Owned Financial Statements. 2.3 Definition of Categories of Payments Payments made under "GoS" are payments made by the GoS and The World Bank. Payments made by Third Parties'are payments made by Others. 2.4 Reporting Currency The financial statements are presented in Samoan Tala (WST$). Transactions in currencies other than WST$ are translated into WST$ using the actual exchange rate applied by the CBS. (where the transactions are paid from DA) or at the applicable rate (where the transactions are pre-financed by GoS). CASH BALANCES 2.5 Cash balances is represented by the CBS DA for the Project. Page 5 SAMOA CLIMATE RESILIENT TRANSPORT PROJECT NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2020 2.6 Receipts Grants are received from the World Bank for IDA D3670-WS. The amounts are based on requests from the GoS through the MOF for approval and transfer from World Bank. Receipts also comprise payments made directly by the World Bank to the vendors for the Project, and prefinanced expenditures the GoS to vendors before receipt of reimbursement from the World Bank. 2.7 Payments Payments relate to all expenditure payments made to suppliers for goods and services relating to the Project. Payments are certificed and approved by the CEO's - MoF, MWTI, MNRE and LTA for the project activities implemented by the respective agencies, and are subsequently paid by the MoF in accordance with the Program Operational Manual (POM). Payments are made in line with the Financing Agreement between the Independent State of Samoa and the IDA-World Bank. Any variation to the Project Agreement would be submitted by respective implementation agencies to MOF for consideration. 3 CASH AT BANK 30 JUNE 2020 5 CBS DA A/C 06-127 Balance at year end - USD$ 775,477 Balance at year end - WST$ CBS 0.37326 USD/WST) 2,077,579 2,077,579 4 RECEIPTS - IDA D367-WS 30 JUNE 2020 S CBS DA A/C 06-127 3,145,589 Direct Payments - Direct reimbursement of WB funds - ineligible expenses - Total* 3,145,589 *Exclude GoS prefinancing 5 RECEIPTS - Interest Received Monthly May-19 326.86 Jun-19 3,424.11 Jul-19 4,339.57 Aug-19 4,387.67 Sep-19 3,764.59 Oct-19 3,221.34 Nov-19 3,135.15 Dec-19 3,192.83 Jan-20 3,113.56 Feb-20 2,845.60 Mar-20 495.04 Apr-20 512.62 May-20 510.53 Jun-20 434.93 Total 33,704.40 Interest received on CBS DA # 06-127 during the reporting period and was transferred to MoF subsidiary account. Page 6 SAMOA CLIMATE RESILIENT TRANSPORT PROJECT NOTES TO THE FINANCIAL STATEMENTS 30 JUNE 2020 6 Transport & Infrastructure Sector Coordination Division Salaries not yet reimbursed under the CBS DA account 06-127 from May 29 2020 to 30 June 2020. SAT May-20 15,387.35 Jun-20 21,667.59 37,054.94 7 FACILITY AVAILABLE Grant in historical and current values including undisbursed balances at the end of the year. Signed Amount Signed Amount Remaining (Original Value (current value Undisbursed SDR) SDR) Disbursed Balance 25,500,000.00 25,500,000.00 855,573.33 24,644,426.67 7.1 IDA D3670-WS Signed Amount Signed Amount Remaining (original value (current value Undisbursed equivalent USD) equivalent USD) Disbursed Balance 35,750,000.00 35,190,000.00 1,181,084.55 34,008,915.45 8 SUBSEQUENT EVENTS 1. Remaining uncommitted budget estimates for the project is earmarked for the following activities, which was undergo during audit period. *Consultancy Services - Transport & Infrastructure Sector Coodination Division, Central Technical Support Services Unit, LTA Technical Assistant, Beneficiary Survey and Road Safety Speacilist. 9 GoS COUNTERPART CONTRIBUTION To record expenses and receipts, originally drawn and paid under the IDA D367-WS, but found ineligible after the Bank's review. The IDA D367-WS funds has been reimbursed. The ineligible expenses form part of GoS prefinancing and GoS Counterpart for FY1920 as counterpart contribution to the project. Page 7 � и � а т т т � т r м r о r м с� � го и v v т о н о м v о с� � v м v и й т и о м .- т г� ш � м гv гn r v � о v_ ш � м v т � о т и � •г q� г� гл ai й «� т о v й т со гi т г�i м r о Е �°v N т о о Е й� о v Г� �.° Е й й � т� v г� и т� °i н�. °° � Е .- ~ Е й о � v Е Г � г� � � � ы о ы о м г� r ы о � F°- Е °' =� ,� �? v �? 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Q С П1 С�� � И_ П) С (0 Е � С О: �] W р Ф п а о Е Й Е '� F-- � гL О ш U о с� Q д� Z р и � � ш и о Г � () � ш а б S N й и � т и ш о Е т о о м U ш F- Q и � гч м v с� и � г� м е с и � г� м v и т r т и � с ° i�ч о � �� т Q N c�i г�i г�i пi ��g G м ri сл гл го ri vi ri гi см ci �;а, а v r а F � о д ►�7 О Г Г ~ Г/] V] М Samoa Climate Resilient Transport Project Draft management letter For year ended 30 June 2020 1. Slow utilization of funds and delays in implementation of project activities The project's progress in the implementation of activities is noted to be delayed through the slow utilization of funds. It was reported in the third semiannual progress report a .91% utilization rate for the overall project budget with outstanding commitments of 5.67million SAT. The concern is the risk of not meeting the activities' milestones and timing as agreed for the project and may result to returning funds in the future. Recommendation Since initiation of project, there were only two Transport Infrastructure Sector Advisory Committee (TISAC) meetings held (25 April 2019 and 08 August 2019). We therefore recommend having regular committee meetings to provide the support needed and to improve coordination amongst the implementing agencies in ensuring that the activities are moving forward. Management comments The Transport and Infrastructure Sector Coordination Division (TISCD) funded under the project and established within the Ministry of Works, Transport and Infrastructure (MWTI) will ensure regular sector advisory meetings and sub-sector meetings to update, discuss and address any challenges and issues that may hinder implementation. Delays to the implementation are due to several factors. This included lengthy procurements processes for the recruitment of the Centralized Technical Services Support Unit (CTSSU) specialists, and the separation of the Road Use Management division from the Land Transport Authority (LTA) to the Ministry of Police (MOP) which impacted on the traffic related activities that were planned to be implemented by LTA, which is now been addressed by the restructure for the project that has been requested to the Bank. In addition, the procurement of all major activities was planned to initiate in FY2020/2021, and is currently in-progress with the intent for major construction works will consume most of SCRTP budget to commence third quarter of FY2020/2021. The activities refer to the civil works for the West Coast Road (Utualii to Faleolo) and subsequently the supervision consulting costs, the design and supervision services for the East Coast Road Slope Stabilization, Crossings (Afega and Lano) as well as consulting services for Licensing program, Samoa Asset Management system, Control Survey and Feasibility study for Alafa'alava Road. 2. Payment not posted on F1 A payment of 55,858 SAT (equivalent to 20,963.52 USD) for consultancy fee was found to have been deducted from the designated CBS account on 5th June 2020 but have not been posted on Finance One. Any movement of the funds in the designated account should be reflected on Finance 1 to account for costs and funds paid and received that relate to the project. Recommendation This is noted to be an ongoing issue as with other projects and we recommend prompt reconciliations to ensure that all payments are captured on the system when payments or funds are paid or received. Management Comments The payment referred to was posted on Finance One system on 22 July 2020 as Bank statements for June are only received in July 2020. The posting is still reflected in the PRACT20 Period 12. Attached F1 print-out to confirm posting. �=�-а�ми�;�i�_ �гл и�- 1 .._ ..__ ..._..._._. ._._....__ ...... _._ _._._ _.__-. _. .__. ..__.. ...... . < ) i, - г:�� г^i�Г Г бР г>Г г^i бР rг�г; i, � г�Г'г�i- i, � ��������������������������������,��� ���а�аоо��о��ооо�оооооооооаоо�а� , � � , ; i � �:; ; ; � � ��� � �а �� w �� ` Р .s т F �' T�i' � R � � -� � � � �� � ° � s ь �� v � � � -t � �9> g ш ы �> �> �� о о ы� у у $ Ё F w U gU � р U U К� V V lg lg . у . � б й д � ю 2 с ь c�S 8 S` g, �� � й й� к g� g � � ю i � � � � � г п � � � г � н � ��� о � � �8 � � � � ;- ! �. � � п n�- � Е � � � г�[ гг � � � � `� � � � N � vi � � rYt г'г г г . З . �� .... � '� � F о- `б гJ 6 З Ё F о � Ё о и а S„{о и и �[- г' i�� ',. о�уйи�'йsйбй�`З.�.�^�'�ŭuR г r�'�h ши ��;ч I � Ф й 8 S.' 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Samoa Climate Resilient Transport Project Audit Management letter For year ended 30 June 2020 APPENDIX 1. Slow utilization of funds and delays in implementation of project activities The project's progress in the implementation of activities is noted to be delayed through the slow utilization of funds. It was reported in the third semiannual progress report a .91% utilization rate for the overall project budget with outstanding commitments of 5.67million SAT. The concern is the risk of not meeting the activities' milestones and timing as agreed for the project and may result to returning funds in the future. Recommendation Since initiation of project, there were only two Transport Infrastructure Sector Advisory Committee (TISAC) meetings held (25 April 2019 and 08 August 2019). We therefore recommend having regular committee meetings to provide the support needed and to improve coordination amongst the implementing agencies in ensuring that the activities are moving forward. Management comments The Transport and Infrastructure Sector Coordination Division (TISCD) funded under the project and established within the Ministry of Works, Transport and Infrastructure (MWTI) will ensure regular sector advisory meetings and sub-sector meetings to update, discuss and address any challenges and issues that may hinder implementation. Delays to the implementation are due to several factors. This included lengthy procurements processes for the recruitment of the Centralized Technical Services Support Unit (CTSSU) specialists, and the separation of the Road Use Management division from the Land Transport Authority (LTA) to the Ministry of Police (MOP) which impacted on the traffic related activities that were planned to be implemented by LTA, which is now been addressed by the restructure for the project that has been requested to the Bank. In addition, the procurement of all major activities was planned to initiate in FY2020/2021, and is currently in-progress with the intent for major construction works will consume most of SCRTP budget to commence third quarter of FY2020/2021. The activities refer to the civil works for the West Coast Road (Utualii to Foleolo) and subsequently the supervision consulting costs, the design and supervision services for the East Coast Road Slope Stabilization, Crossings (Afega and Lano) as well as consulting services for Licensing program, Samoa Asset Management system, Control Survey and Feasibility study for Alafa'alava Road.