1OAQ Our Reference: LC793/240/17 Your Reference: Date: 29th December, 2017 Mrs Kelela Tonga Acting Chief Executive Officer Ministry of Infrastructure NUKU'ALOFA Dear Mrs Tonga Re: AUDIT REPORT ON AUDIT OF TRANSPORT SECTOR CONSOLIDATION PROJECT FOR THE FINANCIAL PERIOD ENDED 301" JUNE, 2017 Please find enclosed is the Project signed accounts together with my audit report duly signed. Once again, I would like to thank you and your staff for all the assistance and co-operation during the audit. Yours sincerely Sefita a CPA (4 ust) / AUDITOR GENERAL encl. cc: Mrs Balwyn Fa'otusia, CEO-Ministry of Finance & National Planning Mr Taniela Fusirnalohi, Project Manager-TSCP Po Box 50, Tupou College Old Boys Building, Nuku'alofa, Tonga, South West Pacific Telephone: (676)21-600 | Facsimile: (676) 23-749 | Email: info@audit.gov.to | Website: www.audit.gov.to TRANSPORT SECTOR CONSOLIDATION PROJECT (TSCP) FINANCIAL STATEMENT FOR THE YEAR ENDED 30 JUNE 2017 MINISTRY OF INFRASTRUCTURE NUKU'ALOFA TONGA GOVERNMENT OF TONGA MINISTRY OF INFRASTRUCTURE TRANSPORT SECTOR CONSOLIDATION PROJECT CONTENTS PAGE NO. Statement by Chief Executive Officer for Ministry of Infrastructure 3 Report of Independent Auditor 4 Statement of Receipts and Payments 5 Notes to the Account (# 1 - # 14) 6- 12 Statement of Sources and Uses of Funds TSCP I - USD Designated Account 13 Statement of Sources and Uses of Funds TSCP 1 - TOP Cheque Account 14 Statement of Sources and Uses of Funds TSCP AF - USD Designated Account 15 Statement of Sources and Uses of Funds TSCP AF - TOP Cheque Account 16 Statement of Payments by Project Activities 17 - 22 2 GOVERNMENT OF TONGA MINISTRY OF INFRASTRUCTURE TRANSPORT SECTOR CONSOLIDATION PROJECT Statement by the Chief Executive Officer - Ministry of Infrastructure In my opinion, the accompanying project statements of the Transport Sector Consolidation Project (TSCP), financed by the World Bank International Development Agency (IDA No. H416-TO,) and co-financed by the Pacific Regional Infrastructure Facility (PRIF TF No. 099585) with IDA additional financing (IDA No. D091- TO, 5730-TO); for the period from 01 July 2016 to 30 June 2017, give a true and fair value of the project's status of funds as at 30 June 2017. Dated at Nuku'alofa this day of December, 2017. Mrs. Kelela Ton O'EO (Acting Chief Executive Officer - Min4i of Infrastructure) 3 IOAC INDEPENDENT AUDITOR'S REPORT TO THE CHIEF EXECUTIVE OFFICE - MINISTRY OF INFRASTRUCTURE We have audited the accompanying Statement of Cash Receipts and Payment and the Accompanying Notes to the Financial Statements for the Transport Sector Consolidated Project as set out on page 5 to 21 for the financial period ended 30" June 2017. Management's Responsibility for the Statement of Receipts and Payments Management is responsible for the preparation of the financial Statement on the cash basis accounting as accordance with the Public Finance Management Act 2002 and fair presentation of the financial statements in accordance with the International Public Sector Accounting Standards Financial reporting under the Cash Basis of accounting 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. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards of Supreme Audit Institution (ISSAls). Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatements. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements 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 entity's internal control. An audit also included evaluating the appropriateness of accounting policies used and reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. Unqualified Audit Opinion In my opinion, these Financial Statements as shown on pages 5 to 21 present fairly in all material respects the receipts and payments of Transport Sector Consolidated Project for the year ended 30", June 2017 in accordance with the International Public Sector Accounting Standards Financial Reporting under the Cash Basis of Accounting. ....... Nuku'alofa Sefita Tangi FCPA(,us ATONGA AUDITOR GENERAL\,' 29"' December, 2017 Po Box 50, Tupou College Old Boys Building, Nuku'alofa, Tonga, South West Pacific Telephone: (676)21-600 1 Facsimile: (676) 23-749 Email: info@audit.gov.to | Website: www.audit.gov.to GOVERNMENT OF TONGA MINISTRY OF INFRASTRUCTURE TRANSPORT SECTOR CONSOLIDATION PROJECT Statement of Cash Receipts and Payments For the period from 1t July 2016 to 30"' June 2017 (All amounts are in US dollars) 30 June 30 June Cumulative Budget Difference Note 2017 2016 as at 30 for (Actual vs 2016/2017 (culv June 2017 Budget) Receipts World Bank 3 683,009 15,555,765 - - Other Receipts 4 6,997 64,222 144,981 7,035 38 TSCP 1 6,997 747,231 15,700,746 7,035 38 World Bank 3 981,355 200,000 1,181,355 1,551,448 570,093 Other Receipts 4 2,517 2,517 6,522 4,005 TSCP AF 983,872 200,000 1,183,872 1,557,970 574,098 Total Project Receipt 990,869 947,231 16,884,618 1,565,005 574,136 Payments Component A - 1,710,260 - - Component B 5 53,647 484,193 4,609,887 53,937 290 Component C 6 0 775,990 5,772,926 0 0 Component D 7 0 36,360 3,235,736 0 0 Incremental Operating Costs (IOCs) 8 455 25,294 370,533 0 -455 TSCP 1 54,102 1,321,837 15,699,342 533937 -165 Component B 5 146,607 146,607 150,000 3,393 Component C 6 496,700 496,701 974,104 477,404 Component D 7 222,519 40,482 263,002 155,407 -67,112 Incremental Operating Costs (IOCs) 8 15,393 360 15,753 18,000 2,607 TSCP AF 881,219 40,842 922,063 1,297,511 416,292 Total Project Payments 935,321 1,362,679 16,621,405 1,351,448 416,127 Excess of payments over receipts 55,548 -415,448 263,213 213,557 -158,009 Cash and cash equivalents, beginning of period 9 207,571 623,115 0 Loss on closing balance conversion -39 96 57 Cash and cash equivalents, ending of period 9 263,158 207,571 263,156 *The "Statement of Cash Receipts and Payments" consolidates the Statement of Sources and Uses of Fund for the TSCP bank accounts. See page 13- 16. 5i GOVERNMENT OF TONGA MINISTRY OF INFRASTRUCTURE TRANSPORT SECTOR CONSOLIDATION PROJECT Notes to and forming part of the Financial Statements For the period from 1 July 2016 to 30th June 2017 1. Significant Accounting Policies a) Basis of Preparation The financial statements have been prepared in accordance with the Public Finance Management Act 2002 and the "Financial Reporting under the Cash Basis of Accounting" issued by the International Public-Sector Accounting Standard(IPSAS) Board in February 2016. The accounting policies have been applied consistently throughout the year. a) Reporting Entity The financial statements are for the Tonga Transport Sector Consolidation Project, which was established with a grant of US$5.25 million from the International Development Association (IDA) to the government of Tonga on the 17"' of July 2008. On the 29"' of July 2011 another financing agreement for US$10.3 million was signed with the Pacific Region Infrastructure Facility (PRIF). These two finds are referred to as TSCP I in this report. An additional financing by IDA of XDR$3 million was signed on the 18' of November 2015, this fund will be referred to as TSCP AF in this report. The Government of Tonga contribute in the form of foregone tax revenue up to US$1 million to TSCP I and TSCP AF each and US$1 million toward the Road Maintenance Fund under the TSCP AF. The Ministry of Infrastructure also provide support through its annual budget from the Government of Tonga. The implementing agency for the project is the Ministry of Infrastructure and the project controls its own bank account. The project has four main components and they are: * Component A: Establishment of a sustainable transport sector policy, institutional and operational framework; * Component B: Provision of high priority strategic investments required to meet with mandatory safety and security standards required under international agreements, treaties and obligations; * Component C: Further investments consistent with the policy/planning frameworks and investment plans developed in Component A for a more sustainable transport sector; and * Component D: Provision of project implementation support. b) Budget and Comparison of Budget and Actual Amounts The budget is developed on the same accounting basis (cash basis) and for the same financial period (1t of July 2016 to 30"' June 2017) as the financial statement. The variance of the actual from the budget is mostly due to exchange rate fluctuation and actual activities being less than projected. c) Receipts Receipts are recorded in the project when funds are received in the project bank accounts. This consist of withdrawals from the World Bank and other local receipts. d) Payments Payments are recorded in the project when funds are transferred from the project bank accounts or directly to the suppliers from the World Bank. No direct payment occurred during the financial period 1" July 2016 to 30"h June 2017. e) Presentation currency The presentation currency is the US dollar, rounded to the nearest dollar. 2. Going Concern Assumption As per Section IV of Schedule 2 to the Financing Agreement 2015, the closing date for the TSCP AF is the 30 of June 2018. As per the "Notice of Extension of Closing Date" letter issued by the World Bank on the 30" of December 2015 the closing date for the TSCP 1 is also the 30' of June 2018. 3. World Bank Advances Receipts from the World Bank in to the TSCP project consist of the following: Cumulative as 30 June 2017 30 June 2016 at 30 June 2017 IDA H4160 0 470,226 5,255,765 PRIF TF 99585 0 212,783 10,300,000 TSCP 1 0 683,009 15,555,765 IDA D0910 781,355 200,000 981,355 IDA 5730 200,000 200,000 TSCP AF 981,355 200,000 1,181,355 $981,355 $883,009 $16,737,120 4. Other Receipts Other Receipts consist of the following: Cumulative as 30 June 2017 30 June 2016 at 30 June 2017 CT refund 6,997 64,222 139,130 Bidding Revenue - - 5,851 TSCP 1 $6,997 $64,222 $144,981 CT refund 2,517 - 2,517 TSCP AF $2,517 $0 $2,517 5. Component B Contracts Contract payments under component B during the financial period consist of the following: 30 June 2017 B 10-Rescue Fire Station 24,411 B11 -Transit Screening Point and Terminal Expansion 29,235 TSCP 1 53,647 BOLA-Supply of Marine Aids to Navigation Lot No. 1 19,941 BO LB-Supply of Marine Aids to Navigation Lot No. 2 47,897 B01.C-Supply of Marine Aids to Navigation Lot No. 3 28,948 B02-Assessment of Maritime Safety Consultant 47,881 BO8 - Maritime Safety Consultant & Campaign 1,941 TSCP AF 146,607 200,253 6. Component C Contracts Contract payments under component C during the financial period consist of the following: 30 June 2017 TRAINING PPD-High Priority Training for PPD 6,133 TRAINING MPD-High Priority Training for MPD 9,627 TRAINING LTD-High Priority Training for LTD 37,162 C02-Transport Sector Review 31,601 C06-Technical Adviser Maritime 120,518 CO7-Technical Adviser Road 41,935 C07.A-Technical Adviser Roads 33,660 C08-Project Officer 8,045 C09-Procurement Manager 12,386 Cl 1-Supply of Office Equipment 11,174 C12-TMS and Accessories for MOI Office (VV & HP) 62,654 Cl 2.A-Enhancement to the TMS 58,311 C 14-Supply and Installation of VPN for MOI HP & VV office 19,298 Cl 5-Confined Space Training for Bitumen Spray Truck Operators in Tonga 6,568 C16-Road Safety Media Consultant 9,593 Cl 6A-Road Safety Committee 14,548 C1 6.B-Road Safety Committee Phase #2 13,488 496,701 7. Component D Contracts Payments toward Contract D contracts or Project Support contracts consist of the following: 30-Jun-17 CON 10B-Procurement Adviser 62,130 DO1-Project Manager 64,751 DO2-Contracts Manager 35,999 D03-Project Accountant 23,147 D04-Procurement Officer 24,378 DO5-Administrative Assistant 12,114 222,519 This note also applies to the "Statement of Sources and Uses of Fund" on page 15. 8. Incremental Operating Costs The incremental Operating Costs during the financial period consist of the following: 30-Jun-17 30-Jun-16 US$ US$ DA - ANZ USD Acc - 1731133 146 5,068 IOC - ANZ TOP Acc - 1731122 309 20,227 TSCP 1 $455 $25,295 DA - ANZ USD Acc - 1731122 14 DA - ANZ USD Ace - 1900760 4,853 142 IOC - ANZ TOP Ace - 1900771 10,526 219 TSCP AF $15,393 $361 $15,848 $25,656 This note also applies to the "Statement of Sources and Uses of Fund", see details on page 13 to 16. 9. Cash and cash equivalents Cash and cash equivalents held are as follows: June 2017 June 2016 US$ US$ DA - ANZ USD Acc - 1731133 - 39,731 IOC - ANZ TOP Acc - 1731122 51 8,686 TSCP 1 51 48,417 DA - ANZ USD Acc - 1900760 263,314 154,797 IOC - ANZ TOP Ace - 1900771 -207 4,358 TSCP AF 263,107 159,155 263,158 207,572 This note also applies to the "Statement of Sources and Uses of Fund", see details on page 13 to 16. The receipts and payments in to the ANZ TOP accounts is recorded by applying the US$ spot exchange rate at the date of the top up from the ANZ USD accounts. 10. Active Contracts Contracts that are still open and active consists of the following: 30-June-17 B02-Assessment of Maritime Safety Consultant 21,145.39 BO8-Maritime Safety Consultant and Campaign and media production 17,038.06 TRAINING CSD-High Priority Training for CSD 3,749.21 TRAINING LTD-High Priority Training for LTD 30,755.67 TRAINING MPD-High Priority Training for MPD 14,597.00 TRAINING PPD-High Priority Training for PPD 4,552.28 C02-Transport Sector Review 39,599.37 C06-Technical Adviser Maritime 63,481.60 CO7.A-Technical Adviser Roads 148,239.90 CO8-Project Officer 21,243.95 C09-Procurement Manager 16,831.75 C1 2.A-Enhancement to the TMS 62,376.03 C13-Bitumen Sprayers 5,353.16 C16.B-Road Safety Committee Phase #2 1,351.90 CON 1 0.B-Procurement Adviser 41,150.00 DO1-Project Manager 35,340.74 D02-Contracts Manager 16,808.40 D03-Project Accountant 11,233.61 D04-Procurement Officer 11,830.31 DOS-Administrative Assistant 6,123.86 TSCP AF 572,802.20 11. Funds available Total funds available as of the 301 of June 2017 for future contracts are as follows: 30-Jun-17 TSCP I & AF Cash 263,158 Clienteonnection balance(XDR 786,795.25) of IDA Grant D0910-TO 1,094,739 Clientconnection balance(XDR 1,355,572.73) of IDA CR 5730-TO 1,886,130 Funds on hand $3,246,899 Less: Active Contracts 572,802 $2,671,225 12. Fixed Asset Schedule The summary of the fixed asset schedule as of 30 June 2017 consist of the following: Opening Balance as Closing Balance as of Asset Type of 1 July 2016 Additional {+) Written Off (-) 30 June 2017 Equipment 1,503,445.97 96,785.58 1,600,231.55 Office Equipment 144,164.03 93,125.95 237,289.98 Motor Vehicle 133,754.43 - 133,754.43 Plant 1,129,132.29 1,182,311.05 2,311,443.34 TOTAL $ 2,910,496.72 $ 1,372,222.58 $ $ 4,282,719.30 The schedule only includes items from completed contracts as of 30 June 2017. 10 13. Statement of Cash Receipts and payments by fund Classification For the period from 1Vt July 2016 to 30 June 2017 (All amounts are in US dollars) Cumulative as 30-Jun-17 30 June 2016 CtmulJune 1 at 30 June 2017 Receipts IDA H4160-TO 0 470,226 5,255,765 CT refund from GoT 6,997 64,222 139,130 PRIF TF 99585 0 212,783 10,300,000 Bid Revenue 5,851 TSCP 1 6,997 747,231 15,700,746 IDA D091-TO 781,355 200,000 981,355 IDA 5730-TO 200,000 200,000 CT refund from GoT 2,517 2,517 TSCP AF 983,872 200,000 1,183,872 Total Project Receipt $990,869 $947,231 $16,884,618 Payments PRIF TF 99585 contracts 455 866,279 10,306,307 IDA H4160-TO contracts 53,647 455,558 5,393,034 TSCP 1 54,102 1,321,837 15,699,341 IDA D091-TO contracts 881,219 40,842 922,063 TSCP AF 881,219 40,842 922,063 Total Project Payments $935,321 $1,362,679 $16,621,405 Excess of receipts over payments 55,548 -415,448 263,213 Cash and cash equivalents, beginning of period 207,571 623,115 0 Loss on closing balance conversion -39 96 57 Cash and cash equivalents, ending of period $263,158 $207,571 $263,156 The CT refund receipt of US$139,130 was utilised for the IDA H4160-TO contract payments. The receipt from bidding revenue of US$5,851 was utilised for the PRIF contract payments. TSCP AF are all IDA contracts. 11 14. Statement of Cash Receipts and payments in TOP For the period from 1st July 2016 to 30th June 2017 (All amounts are in TOP dollars) 30 June 30 June Cumulative 2017 2016 as at 30 June 2017 Receipts World Bank - 1,495,790 33,756,010 Other Receipts 15,184 140,646 314,609 TSCP 1 15,184 1,636,436 34,070,619 World Bank 2,129,540 438,000 2,563,540 Other Receipts 5,462 - 5,462 TSCP AF 2,135,002 438,000 2,569,002 Total Project Receipt 2,150,187 2,074,436 36,639,621 Payments Component A - - 3,711,263 Component B 116,413 1,060,383 10,003,455 Component C - 1,699,418 12,527,250 Component D - 79,628 7,021,546 Incremental Operating Costs (IOCs) 988 55,395 804,056 TSCP 1 117,401 2,894,824 34,067,570 Component B 318,138 - 318,138 Component C 1,077,839 - 1,077,839 Component D 482,867 88,656 570,712 Incremental Operating Costs ([OCs) 33,403 788 34,184 TSCP AF 1,912,246 89,444 2,000,875 Total Project Payments 2,029,647 2,984,268 36,068,447 Excess of receipts over payments 120,539 - 909,832 571,174 Cash and cash equivalents, beginning of period 454,791 1,291,832 - Loss on closing balance conversion - 4,859 - 72,791 703 Cash and cash equivalents, ending of period 570,471 454,791 570,471 The rate used for conversion from the US$ to TOP was from the Clientconnection currency converter. 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