IRRIGATION AND LAND MARKET DEVELOPMENT PROJECT ("ILMDP")
IDA CREDIT NUMBER 5456-GE
IMPLEMENTED BY
INTERNATIONAL RELATIONS DEPARTMENT ("IRD")
OF THE MINISTRY OF ENVIRONMENTAL PROTECTION AND AGRICULTURE OF GEORGIA
AND
NATIONAL AGENCY OF PUBLIC REGISTRY ("NAPR")
OF THE MINISTRY OF JUSTICE OF GEORGIA
SPECIAL PURPOSE FINANCIAL STATEMENTS
AND
INDEPENDENT AUDITOR'S REPORT
For the year ended 31 December 2017
TBILISI
April 2018
IRRIGATION AND LAND MARKET DEVELOPMENT PROJECT
IDA CREDIT NUMBER 5456-GE
TABLE OF CONTENTS
Page
STATEMENT OF MANAGEMENT'S RESPONSIBILITIES FOR THE PREPARATION
AND PRESENTATION OF THE SPECIAL PURPOSE FINANCIAL STATEMENTS 3
INDEPENDENT AUDITOR'S REPORT 4-5
SPECIAL PURPOSE FINANCIAL STATEMENTS
For the year ended 31 December 2017:
Statement of cash receipts and payments 6
Statement of expenditures per components 7
Notes to the special purpose financial statements 8-15
ANNEX 1. RECONCILIATION BETWEEN THE AMOUNTS SUBMITTED BY THE IRD AND NAPR AND
DISBURSED BY THE WORLD BANK
16
STATEMENT OF MANAGEMENT'S RESPONSIBILITIES FOR THE PREPARATION
AND PRESENTATION OF THE SPECIAL PURPOSE FINANCIAL STATEMENTS
The management of the International Relations Department ("IRD") of the Ministry of Environmental
Protection and Agriculture of Georgia ("MEPA") and National Agency of Public Registry ("NAPR") of
the Ministry of Justice of Georgia are responsible for the preparation of the special purpose
financial statements of "Irrigation and Land Market Development Project" ("Project") financed by
Financing Agreement IDA Credit Number 5456-GE dated 21 November 2014, that present fairly the
Project's cash receipts and payments, and expenditures per components for the year ended 31
December 2017, in accordance with the International Public Sector Accounting Standard "Financial
Reporting under the Cash Basis of Accounting" (IPSAS-Cash Basis) issued by the International Public
Sector Accounting Standards Board (IPSASB) within the International Federation of Accountants
(IFAC) and the Financial Management Manual for World Bank Financed Investment Operations (WB
Guidelines).
In preparing the special purpose financial statements, IRD's and NAPR's management is responsible
for:
* Properly selecting and applying accounting policies;
* Presenting information, including accounting policies, in a manner that provides relevant,
reliable, comparable and understandable information;
* Providing additional required disclosures for the year ended 31 December 2017.
IRD's and NAPR's Management is also responsible for:
* Designing, implementing and maintaining an effective and sound system of internal controls,
throughout the Project;
* Maintaining adequate accounting records that are sufficient to show and explain the Project's
transactions, and which enable them to ensure that the special purpose financial statements
of the Project comply with IPSAS - Cash Basis and the WB Guidelines;
* Taking such steps that are reasonably available to them to safeguard the assets of the Project
and to affirm that funds received have been used in accordance with the Financing Agreement
IDA Credit Number 5456-GE dated 21 November 2014, and World Bank related guidelines, with
due attention to economy and efficiency, and only for the purposes for which the financing was
provided; and
* Preventing and detecting fraud and other errors.
The special purpose financial statements for the year ended 31 December 2017 were authorized for
issue on 27 April 2018 by the IRD's and NAPR's management.
Nodar Kereselidze / Ivane sartsig'
First Deputy Minister of MEPA Actin Chairmfan of NAPR
Nino Tatish-T i Tamar Avakimova
Consultant in riancial Management of IRD Consultant in Financial Management of NAPR
3'
Tel: +37410 528899 10 V. Sargsyan str.,
E-mail: bdo@bdoarmenia.am Office 114,
www.bdoarmenia.am Yerevan, Armenia
INDEPENDENT AUDITOR'S REPORT
To the Ministry of Environmental Protection and Agriculture of Georgia
Opinion
We have audited the special purpose financial statements of "Irrigation and Land Market
Development Project" ("Project") financed by Financing Agreement IDA Credit Number 5456-GE
dated 21 November 2014 ("Financing Agreement"), and implemented jointly by International
Relations Department ("RD") of the Ministry of Environmental Protection and Agriculture of Georgia
and National Agency of Public Registry ("NAPR") of the Ministry of Justice of Georgia, which
comprise the statement of cash receipts and payments and the statement of expenditures per
components for the year ended 31 December 2017, and notes to the special purpose financial
statements, including a summary of significant accounting policies.
In our opinion,
1. the accompanying financial statements present fairly, in all material respects, the cash
flows for the year ended 31 December 2017 in accordance with International Public Sector
Accounting Standard: Financial Reporting Under the Cash Basis of Accounting, ("IPSAS-Cosh
Basis");
2. funds have been used in accordance with the conditions of the Financing Agreement
concluded between the International Development Association ("IDA") and the Georgia, and
WB Guidelines, with due attention to economy and efficiency, and only for the purposes for
which the financing was provided;
3. supporting documents, records and accounts have been maintained to support claims for
reimbursement of expenditures incurred. Expenditures included in the withdrawal
applications and reimbursed against are eligible for financing under the Financing
Agreement; Interim Unaudited Financial Statements (IFSs) issued by [RD during the
Reporting year are in agreement with the underlying books of account;
4. The Designated Accounts used has been maintained in accordance with the provision of the
Financing Agreement, and World Bank related guidelines;
5. Works, Goods and Services financed have been procured in accordance with the Financing
Agreement and World Bank related guidelines.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing ("ISAs") as issued by
International Auditing and Assurance Standards Board ("IAASS") of the International Federation of
Accountants ("IFAC"). Our responsibilities under those standards are further described in the
Auditor's Responsibilities for the Audit of the Financial Statements section of our report.
We are independent of the Project, of the IRD and of the NAPR in accordance with the International
Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants ("iESBA
Code"), and we have fulfi[led out other ethical requirements in accordance with IESBA Code.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our opinion.
Emphasis of matter-Delays in the Project implementation
Without qualifying our opinion, we draw your attention to Note 7 of these special purpose financial
statements disclosing delays of the Project implementation and the measures taken by the
management of the IRD and the NAPR.
Emphasis of Matter- Cash Basis of Accounting
We draw attention to Note 2 to the financial statements, which describes that financial statements
are prepared in accordance with cash basis framework, as a result, they may not be suitable for
another purposes. Our opinion is not modified in respect of this matter.
BDO Armenia qc), is a member of 8D0 International Limited. a UK company limited by guarantee, and forms part of the international BDO network of
independent member firm5.
Responsibilities of the Management for the Financial Statements
Management of the IRD and NAPR are responsible for the preparation and fair presentation of the
special purpose financial statements in accordance with IPSAS-Cash Basis issued by the International
Public Sector Accounting Standards Board (IPSASB") of the IFAC and Financial Management Manual
for World Bank Financed Investment Operations ("WB Guidelines"), and for such internal control as
management determines is necessary to enable the preparation of special purpose financial
statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility for the Audit of the Special Purpose Financial Statements
Our objectives are to obtain reasonable assurance about whether the special purpose 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 high level of assurance,
but is not a guaranty that an audit conducted in accordance with ISAs will always detect a material
misstatement when it exists. Misstatements arise from fraud and 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 special purpose financial statements.
As part of an audit in accordance with ISAs, we exercise professional judgement and maintain
professional skepticism throughout the audit. We also:
* Identify and assess the risks of material misstatement of the special purpose 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 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 special purpose financial
statements, including the disclosures, and whether the special purpose financial statements
represent the underlying transactions and events in a manner that achieves fair
presentation.
We communicate 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.
"BDO Armenia" CJSC ,
April 27, 2018 z
Gnel Khachatryan, FCCA
Engagement Partner
IBDO
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Irrigation and Land Market Development Project
IDA Credit Number 5456-GE
Notes to the special purpose financial statements
For the year ended 31 December 2017
(Amounts are shown in US dollars)
1. Generat information
1-1- The Project
The Financing Agreement IDA Credit Number 5456-GE was signed on 21 November 2014 between the
Georgia and the International Development Association "IDA"), according to which IDA provided
financing to the Georgia in the amount of 32,400,000 Special Drawing Rights (SDR).
The Financing Agreement became effective on 13 March 2015.
The financing was provided for the implementation of "Irrigation and Land Market Development
Project" (the Project).
The payment currency of IDA Credit Number 5456-GE is United States dollars USD).
The Closing date of IDA Credit Number 5456-GE is set 31 July 2019.
The Grace Period for submitting withdrawal application for expenditures incurred before the Closing
date is four months following the Closing date: 30 November 2019.
1.2. The Project objectives
The objective of this project is to: !) improve the delivery of irrigation and drainage services in
selected areas; and ii) develop improved policies and procedures as a basis for a national program of
land registration.
The Project consists of the following parts:
Part A: Irrigation and Drainage Improvement
1 . Rehabilitation and modernization of existing irrigation and drainage schemes selected under
the Project;
2. Provision of goods and consultants' services for strengthening of irrigation and drainage
institutions.
Part B: Land Market Development
I . Development of policies and procedures for land registration;
2. Carrying out a pilot for (and registration in selected areas;
3. Development and implementation of system for monitoring and registration, and evaluating its
economic impact.
Part C: Project Management
I . Supporting project management for Part A of the Project;
2. Supporting project management for Part B of the Project.
8
Irrigation and Land Market Development Project
IDA Credit Number 5456-GE
Notes to the special purpose financial statements
For the year ended 31 December 2017
(Amounts are shown in US dollars)
1.3. The Project Budget
The Project is wholly financed by IDA Credit Number 5456-GE, inclusive of all taxes.
IDA Credit
IDA Credit Number 5456-GE Total Expenditure
category Financing
SDR USD equivalent (a) USD equivalent (inclusive of
taxes)
(1) Goods, works, non-consulting services,
consultants' services, Training and
Incremental Operating Costs for: 30,830,000 43,503,006 43,503,006
(a) Part A.1 of the Project 27,310,000 38,536,072 38,536,072 100%
(b) Part A.2 of the Project 2,270,000 3,203,108 3,203,108 100%
(c) Part C.1 of the Project 1,250,000 1,763,826 1,763,826 100%
(2) Goods, works, non-consulting services,
consultants' services, Training and
Incremental Operating Costs for: 1,570,000 2,215,366 2,215,366
(a) Part B.1, 8.3 and C.2 of the Project 590,000 832,526 832,526 100%
(b) Part B.2 of the Project 980,000 1,382,840 1,382,840 100%
Total
Total 32,400,000 45,718,372 45,718,372
(a) The budget USD equivalents for IDA Credit Number 5456-GE with underling currency of SDR, is
calculated based on cumulative funds received in USD plus, if any, USD equivalent of undisbursed funds
in SDR as at reporting date. SDR/USD rate as at 31.12.2017 is set at 1.42413 (31.12.2016 is set at
1.34433).
1.4. Project Implementation
The Project is jointly implemented by international Relations Department ("]RD") of the Ministry of
Environmental Protection and Agriculture of the Georgia and National Agency of Public Registry
("NAPR") of the Ministry of Justice of the Georgia.
The Components A and C.1 are implemented by the IRD and the Component B and C.2 by the NAPR
(Note 1.2.).
The [RD is responsible for combining financial reporting of the Project.
The [RD address is: 6 Marshal Gelovani Avenue, Tbilisi, Georgia, 0159.
The NAPR address is: 2, Sanapiro street, Tbilisi, Georgia, 0114
9
Irrigation and Land Market Development Project
IDA Credit Number 5456-GE
Notes to the special purpose financial statements
For the year ended 31 December 2017
(Amounts are shown in US dollars)
2. Summary of significant accounting policies
2.1. Preparation and presentation of financial statements
The special purpose financial statements are prepared in accordance with the international Public
Sector Accounting Standard: Financial Reporting Under the Cash Basis of Accounting (IPSAS-Cash
Basis), issued by the International Public Sector Accounting Standards Board (IPSASB) within the
International Federation of Accountants (IFAC), and presented in accordance with Financial
Management Manual for World Bank Financed Investment Operations.
The principal accounting policies applied in the preparation of these special purpose financial
statements are set out below. These policies have been consistently applied to all the periods
presented.
2.2 Cash basis of accounting
Project financing is recognised as a source of project funds when the cash is received. Project
expenditures are recognised as a use of project funds when the payments are made.
2.3 Reporting currency
The reporting currency of these special purpose financial statements is United States dolttars (USD).
The expenditures made in local currency, Georgian Lari (GEL), are translated into US5 based at the
exchange rate prevailing at the date of the transaction as issued by the National Bank of Georgia
(NBG).
The exchange rate defined by the NBG is as fottows:
31 December 2016: USD 1 = 2.6468 GEL.
31 December 2017: USD1 = 2.5922 GEL.
2.4. Taxes
The taxes are paid in accordance with the tax regulation of the Georgia.
2.5. Budget
Expenditure budget is created based on actual accumulated expenditures for the last period plus
the updated procurement plans for the Reporting year.
10
Irrigation and Land Market Development Project
IDA Credit Number 5456-GE
Notes to the special purpose financial statements
For the year ended 31 December 2017
(Amounts are shown in US dollars)
3. Summary of Summary Reports and SOEs
IDA Credit Number 5456-GE
WithdrawalI Withdrawal Disbursement category
application application (1) Goods, works, non-consulting services, consultants' Total
No value date services, Training and Incremental Operating Costs for:
(a) Part A.1 of (b) Part A.2 of (c) Part C.I of the
the Project the Project Project
8 24-Jan-2017 1,663,323.16 207,979.96 61,072.40 1,932,375.52
9 27-Mar-2017 872,367.71 79,130.96 54,759.92 1,006,258.59
10 12-May-2017 1,555,582.54 64,814.02 1,620,396.56
11 06-Jun-2017 784,118.66 29,579.81 813,698.47
13 09-Aug-2017 553,332.09 75,091.27 58,800.29 687,223.65
Subtotal 5,428,724.16 362,202.19 269,026.44 6,059,952.79
Disbursement category
Withdrawal Withdrawal
application application (2) Goods, works, non-consulting services, consultants' Total
Non alaten services, Training and Incremental Operating Costs for
(a) Part B.1, 5.3 and C.Z (b) Part 8.2 of the Project
of the Project
38 01-Feb-2017 16,659.54 16,659.54
4B 15-May-2017 19,002.33 - 19,002.33
SB 09-Jun-2017 4,565.51 74,317.03 78,882.54
68 11-JuL-2017 78,135.14 118,994.83 197,129.97
7B 30-Oct-2017 69,833.93 41,730.39 111,564.32
88 20-Dec-2017 23,380.85 125,242.50 148,623.35
Subtotal 211,577.30 360,284.75 571,862.05
Total for the year ended 31 Dec 2017
Category Amount
(1) Goods, works, non-consulting services,
consultants' services, Training and Incrementat 6,059,952.79
Operating Costs
() Goods, works, non-consulting services,
consultants' services, Training and Incremental 571,862.05
Operating Costs
Total 6,631,814.84
11
Irrigation and Land Market Development Project
IDA Credit Number 5456-GE
Notes to the special purpose financial statements
For the year ended 31 December 2017
(Amounts are shown in US dollars)
4. Statement of Designated Accounts
Financing Agreement IDA Credit Number 5456-GE
Implementing Agency [RD NAPR
Bank account number 202250239 202255407
Bank National Bank of Georgia
Bank location
2 Sanapiro street,
Tbilisi, Georgia, 0114
Account currency USD USD
IRD NAPR Total
USD USD USD
1. Opening balance as at
1.Jan.2017 938,677 233,340 1,172,017
2. Add: opening discrepancy -
3. IDA advance/replenishment 6,059,953 571,86Z 6,631,815
4. Less: Refund to IDA from DA - - -
5. Present outstanding amount
advanced to DA 6,998,630 805,202 7,803,832
6. DA closing balance as at
31.Dec.2017 15,934 116,204 132,138
7. Add: Amount of eligible
expenditures paid 6,982,696 688,998 7,671,694
8. Less: interest earned (if
credited to DA) - - -
9. Total advance accounted for 6,998,630 805,202 7,803,832
10. Closing discrepancy (5)-(9) - -
12
Irrigation and Land Market Development Project
IDA Credit Number 5456-GE
Notes to the special purpose financial statements
For the year ended 31 December 2017
(Amounts are shown in US dollars)
5. Statement of Financial Position (Statement of Fund balances)
The Statement of Financial Position discloses assets, liabilities and net assets of the Project as at
reporting date. It is prepared in accrual basis that is transactions are recognized when they occur
(and not only when cash is received or paid).
Note 31 Dec 2017 31 Dec 2016
USD USD
ASSETS
Cash 6 140,072 1,179,330
Prepayments (a) 916,178 2,361,969
Total assets 1,056,250 3,541,299
LIABILITIES
Payables (b) 430,240 79,373
Total liabilities 430,240 79,373
NET ASSETS
Cumulative income
IDA Credit Number 5456-GE 8 13,605,022 6,973,207
Other income 8,154 8,154
13,613,176 6,981,361
Cumulative expenses
Project expenses 12,986,808 3,518,456
12,986,808 3,518,456
Foreign exchange gain/(toss) (358) (979)
Total net assets 626,010 3,461,926
(a) Prepayments consist of advances for construction works up to 20% of the contract amount. As at
signing these financial statements, USD 448,000 was covered from those advances.
(b) Payable consists of warranty amounts of 5% withhold from contractors' invoices for construction
works.
6. Cash
Implementing Underlying 31 Dec 2017 31 Dec 2016
Agency Currency USD USD
IDA Credit 5456-GE
Designated Account IRD USD 15,934 938,677
Designated Account NAPR USD 116,204 233,340
132,138 1,172,017
Other
Tender account IRD GEL 6,855 6,234
Tender account IRD USD 1,079 1,079
7,934 7,313
140,072 1,179,330
13
Irrigation and Land Market Development Project
IDA Credit Number 5456-GE
Notes to the special purpose financial statements
For the year ended 31 December 2017
(Amounts are shown in US dollars)
7. Project Expenditures Implementation Progress
Cumulative
Expenditures Project total
as at 31 Dec 2017 budget Progress (a)
Category USD USD %
(1) Goods, works, non-consulting services, consultants'
services, Training and Incremental Operating Costs for: 29%
(a) Part A.1 of the Project 10,877,291 38,536,072 28%
(c) Part A.2 of the Project 1,132,904 3,203,108 35%
(dl) Part C.1 of the Project 756,893 1,763,826 43%
(2) Goods, works, non-consulting services, consultants'
services, Training and Incremental Operating Costs for: 705,658 2,215,366 32%
(a) Part B.1, B.3 and C.2 of the Project 246,046 832,526 30%
(c) Part B.2 of the Project 459,612 1,382,840 33%
Total 13,472,746 45,718,372 29%
(a) The Project closing date is 31 July 2019, though up to 29% of Project was implemented as at 31
December 2017.
Delay in Project implementation is due to late commencement of the major activities: the Project
was signed on 21 Nov 2014, however it became effective on 13 May 2015. As a result, the main
construction contracts commenced on year 2016.
The project extension request has been officially submitted to WB in March 2018 by Ministry of
Finance of Georgia. The extension is for additional 24 months and preliminary is agreed with WB.
Taking into account this extension the project can achieve its Project Development Objectives.
(i) Under Part A of the Project which is implemented by the IRD, civil works Batch I will be finalized
in May 2018th.
The Batch I civil works envisage rehabilitation of on-farm network for the 3 ongoing main irrigation
schemes. The mentioned designs will be prepared within the project, currently project is in the
stage of preparation of Request for Proposals for QCSB tender for the selection of the international
design company.
In July 2018 the design company will be recruited. It is planned that rehabilitation of Batch II civil
works wilt be started in the second quarter of 2019 and the duration will be of 24 months.
(ii) The Guidelines for Systematic Registration Pilot were developed and agreed with WB on May
2017. Office and field equipment were acquired needed for the operations. Training and workshop
Sessions were planned and conducted for the representatives of the NAPR staff, contractors,
municipalities, local property rights recognition commissions as well as for the members of the Pilot
Project Core Team. Public awareness campaign activities were conducted in the pilot areas.
4 Pilot areas - Jimiti (Gurjaani Municipality), Mzisguli (Sagarejo Municipality), Arboshiki
(Dedoplistskaro Municipality), Arkhiloskalo (Dedoplistskaro Municipality) were completed, with total
of 5000 land plots have been registered. Currently, 1200 land plots have been identified and the
fieldwork is to be finished by June, 2018.
Systematic registration in Salkhino Pilot Area commenced on March 26, 2018. Pilot area shall serves
as a testing ground for the Hybrid form of the systematic registration, where the technical part of
the registration process, measurements is conducted through the outsourced company, while the
NAPR conducts the legal aspect of the registration.
Documents to support implementation of the project MEE system were prepared: Results
Framework, MtE Plan, MEE Activity Plan, Evaluation Design, MftE database.
14
Irrigation and Land Market Development Project
IDA Credit Number 5456-GE
Notes to the special purpose financial statements
For the year ended 31 December 2017
(Amounts are shown in US dollars)
8. Financing IDA Credit Number 5456-GE
Reporting Cumulative as
year at 31 Dec 2017
US0 USD
Advance/ (advance recovery) - 2,250,000
Direct Payment
SE and Summary Report 6,631,815 11,355,022
Special Commitment . -
Total 6,631,815 13,605,022
Total financing budget 45,718,372
Percentage of finance provided as at 31 Dec 2017 30%
9. Reimbursements after the reporting date
9.1. IRD
The application N 14 in the total amount of 1,983,928.25 USD, that consists expenditures relating to
the reporting year, was submitted to WB on 1 Jan 2018 and was approved on 11 January 2018.
9.2. NAPR
The application N 9B in the total amount of 133,795.73 USD, that consists of expenditures relating
to the reporting year, was submitted to WB on 26 February 2018 and was approved on 27 February
2018.
10. Litigations
There are no pending litigations related to the Project as at reporting date and as at approval date
of these financial statements.
15
Irrigation and Land Market Development Project
IDA Credit Number 5456-GE
ANNEX I. RECONCILIATION BETWEEN THE AMOUNTS SUBMITTED BY THE IRD AND NAPR
AND DISBURSED BY THE WORLD BANK
For the year ended 31 December 2017
(Amounts are shown in US dollars)
IDA Credit Number 5456-GE
Expenditure Category Appl. IRD WB Difference
11 (813,698.47) (813,698.47) -
Advance/ (recovery) 12 813,698.47 813,698.47 -
(1) Goods, works, non-consulting services, consultants'
services, Training and Incremental Operating Costs for:
8 1,663,323.16 1,663,323.16 -
9 872,367.71 872,367.71 -
10 1,555,582.54 1,555,582.54 -
(1) (a) Part A. 1 of the Project 1 ,5,8.4 155525
11 784,118.66 784,118.66 -
13 553,332.09 553,332.09 -
5,428,724.16 5,428,724.16
8 207,979.96 207,979.96 -
(1) (bl Part A.2 of the Project 9 79,130.96 79,130.96
13 75,091.27 75,091.27 -
362,202.19 362,202.19
8 61,072.40 61,072,40 -
9 54,759.92 54,759.92 -
10 64,814.02 64,814.02 -
(1) (c) Part C.1 of the Project
11 29,579.81 29,579.81 -
13 58,800.29 58,800.29 -
269,026.44 269,026.44
Subtotal 6,059,952.79 6,059,952.79
Expenditure Category Appl. NAPR WB Difference
(2) Goods, works, non-consulting services, consultants'
services, Training and Incremental Operating Costs for:
3B 16,659.54 16,659.54 -
4B 19,002.33 19,002.33 -
5B 4,565.51 4,565.51 -
(2) (a) Part 8.1, 5.3 and C.2 of the Project 6B 78,135.14 78,135.14 -
7B 69,833.93 69,833.93 -
8B 23,380.85 23,380.85 -
211,577.30 211,577.30
5B 74,317.03 74,317.03 -
6B 118,994.83 118,994.83 -
(2) (b) Part B.1of the Project 7B 41,730.39 41,730.39 -
BB 125,242.50 125,242.50 -
360,284.75 360,284.75
Subtotal 571,862.05 571,862.05
Total 6,631,814.84 6,631,814.84
16