THE WORLD BANK S It WolDUANKOROUP SHUBHIAM CHAUDHURI Country Director AWCW2) Date:l-cul Ut 2-5 Zi Mrs. Zainab Ahmed Honorable Minister of Finance, Budget and National Planning Federal Ministry of Finance Finance Headquarters Central Business District Abuja, Nigeria Re: IDA Credit 6989-NG (Nigeria COVID-19 Preparedness and Response Project - Additional Financing) Additional Instructions: Disbursement and Financial Information Letter Honorable Minister: I refer to the Financing Agreement between the Federal Republic of Nigeria (the "Recipient") and the International Development Association (the "Association") for the above-referenced Operation. The General Conditions, as defined in the Financing Agreement, provide that the Recipient may from time-to- time request withdrawals of Credit amounts from the Credit Account in accordance with the Disbursement and Financial Information Letter, and such additional instructions as the Association may specify from time to time by noticeto the Recipient. The General Conditions also provide that the Disbursement and Financial Information Letter may set out Program specific financial reporting requirements. This letter constitutes such Disbursement and Financial Information Letter ("DFIL") and may be revised from time to time. 1. Disbursenent Arrangements, Withdrawal of Credit Funds, and Reporting of Uses of Credit Funds under the Project The Disbursement Guidelines for Investment Project Financing, dated February 2017, ("Disbursement Guidelines") are available in the Association's public website at https://www.worldbank.org and its secure website "Client Connection" at https://clientconnection.worldbank.org. The Disbursement Guidelines are an integral part of the DFIL, and the manner in which the provisions in the guidelines apply to the Grant is specified below. (i) Disbursement Arrangements * General Provisions (Schedule 1). The table in Schedule I sets out the disbursement methods which may be used by the Recipient, information on registration of authorized signatures, processing of withdrawal applications (including minimum value of applications and processing of advances), instructions on supporting documentation, and frequency of reporting on the Designated Account. 2 () Electronic Delivey. Section 11.01 (c) of the General Conditions. The Association may permit the Recipient to electronically submit applications (with supporting documents) through the Association's web-based portal (https://clientconnection.worldbank.or-) "Client Connection". This option may be effected if the officials designated in writing by the Recipient who are authorized to sign and deliver Applications have registered as users of "Client Connection". The designated officials may deliver Applications electronically by completing the Form 2380, which is accessible through "Client Connection". By signing the Authorized Signatory Letter, the Recipient confirms that it is authorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting documents to the Association by electronic means. The Recipient may continue to exercise the option of preparing and delivering Applications in paper form, The Association reserves the right and may, in its sole discretion, temporarily or permanently disallow the electronic delivery of Applications by the Recipient. By designating officials to use SIDC and by choosing to deliver the Applications electronically, the Recipient confirms through the authorized signatory letter its agreement to: (a) abide by the Terms and Conditions of Use of Secure Identification Credentials in connection with Use of Electronic Means to Process Applications and Supporting Documentation, available in the Association's public website at https://worldbank.org and "Client Connection"; and (b) to cause such official to abide by those terms and conditions. II. Financial Reports and Audits. Section 5.09 of the General Conditions. (1) Financial Reports. The Recipient must prepare and furnish to the Bank not later than forty-five (45) days after the end of each calendar quarter, interim unaudited financial reports ("IFR") for the Project coveting the quarter. Where a UN agency is contracted by the Recipient, the Recipient is responsible to ensure that the financial reporting requirements applicable to the UN Agency are stipulated in the agreement between the Recipient and the UN agency and met in a timely manner. (il) Audits. Each audit of the Financial Statements must cover the period of one fiscal year of the Recipient, commencing with the fiscal year in which the first withdrawal was made. The audited Financial Statements for each such period must be furnished to the Bank not later than six (6) months after the end of such period. Where a UN agency is contracted by the Recipient, the Recipient is responsible to ensure that the documentation requirements applicable to the UN agency, for project audit purposes, are stipulated in the agreement between the Recipient and the UN agency. 3 Ill. Other Important Information For additional information on disbursement arrangements, please refer to the Loan l-landbook available on the World Bank's website (http://www.worldbank.org/) and "Client Connection". The World Bank recommends that you register as a user of "Client Connection". From this website you will be able to prepare and deliver Applications, monitor the near real-time status of the Grant, and retrieve related policy, financial, and procurement information. For more information about the website and registration arrangements, or if you have any queries in relation to the above, please contact the World Bank by email at AskLoan(hWorldBank.org using the above reference. Yours sincerely, Shubham Chaudhuri Country Director for Nigeria Africa Region Attachents 1. Form of Authorized Signatory Letter 2. Statement of Expenditure (SOE) 4 Schedule I : Disbu'semtent Provisions Inder (lhe Project Basic Informantli Country Federal Republic of Nigerin ClosigSDae ection III (B.2) of Schedule 2 to Credit Recipient Federal MinistryorFinance lte Financing Agreement. Numrci 6989-NG Nigerin COVID-19 Pireparedness Disbursement Name of the Project and Respose Project-Additional Deadline Date Four months aftier the closing date. Finanring Stibsectioin 3.7 * Disbrsement Methods and Supporting Documeniailon Disbursement Mtoethod Meltods Supporting Documentation Section 2 * Subsections 4.3 and04.4 (**) Direct Payment Yes Copy of records Reimbursement Yes Statement of BIxpenditure (SOR) in the fornal provided in Atlacinnent 2, of the DF[L Designated Account Yes Statement of Bxpenditure (SOE) in the format provided in Attachment 2, of the DFtI, Special Commitmenrts Yes Copy of Letter of Credit Designated Account (Seetions 5 and 6 *) Tpe Segrewaled CeIlIg Fixed /aackd!nstituion DA-B To be established at Central Bank of Nigeria (CBN) Currency USD Vanme frequency ofRe1orting Monthly Amount DA-B US$ 20,000,000 Sub,sectIvi 6.3 (~ Minimum Value of Applentiosn (subsection 3.5) The minimum value of applications for Reimbursement, Direct Payment and Special Conmmitmnt has been waived for the COVID-19 financed projects. Authorized Sigritures (Subsection 3.1 rard32 ** iTefofr AuthortedSgnatore LePerIprovidedt IAlmchnentInfi tsheF 1V0thdramal a Domrenaton Appicadtons (uSusection 3.3 and 3.4 *) ) Author)izedSigrintres and (id) Appicaions The address for tie new ASL letter AND the Withdrawal Applications and its supporting documentation will be electronically sent via the Batk's system Client Connection. The World Bank, Loan Deparmenti, Delta Center, 13"' Floor, Upper Hill, Menengai Road, P.O. Box 30577 - 00100 Nairobi, Kenya. Tel: 254 20 2936 000 5 Additionпllпfогпьпttп» hьsh�uctioпa ПА-В is 1о Uo lьппдlед by NC�C 1п спьс of e1iбiЫc схрепсЭiiиго of Uie tяЫe ипдсг Schcdule 2 5ccliotь 111•А ("Willydralval ТпЫе"} af 1he Гinпncing Agrecnrenl� рпутег»s 1о IJЛf Agencьc5 (iГяпу} тпу йс nьпде 1Ецоиglу UN Aeiva»ccs (wilh аг witlrout п U1Ч Conэmilanent} dis6ursentenl тесlгaпistn, ln сяsе аfп conlrпct wvilh п цГ! Agency requirin5 п l1N Commilmcnf, пп пpplicalion for issuaпcc oF UN Согпг»i1э»еьЧ ьs 1а be sttбnailled Ьу 1he ReeipiendBoпolver. Subscqucul rrяymenls ппд даспг»cutяtion oF cxpenslitures ьmtfer Uге eontrпcl must 1ге тпtlе i» пссогда»се tvilh 1Ье Comгnitьnent 1e11er 1о Uc issыect Ьу klье Associпtia» ппд 1he cantrnct Ьсltцссэв lluc FloreotчerlRecipient nпд С1ье UN пgancy. [п сяsе af я U1Q Advяnce (�villw»t [ЭN Сотлiilпгспl), дос»mculnlion of exlкndilure sЭгоиlд be тдде апсе fhe fйпяl iпvoice is Эssued ппд Ьпsед оп tlre UN ГiпапоЕпl Re�ort Otlrcr The Liasigппled Accoemi sЬпil hпце tчvo projecl посаи»1s in Lacn1 Currency орсп 1п 1he samc lгinппc6tg lnstilutian оFгЪв DA, дпд trыnsfers to tЪе projecl пссоигЧS shauld Ье clone оп п песд hasis lo nvoid пгrу сксhппgе гпfст losses, As tlьегс ягс lдрsсд lamns in 1hc I+Eigaпп poqГolia,lhe яаvяпсе пиеlhад tvi11 »ot �е пlloaved un1i1 liьese Еоппs пге closed in оиг recards• These remedics пгс пррliед яs lyer рпгпг;rпР9r 202 ппд 203 of 1hc Disburscг»еп1 tЭппгЕUооk. As liiis project is пи Е»rergeпcy Projecllhпl hяs iтрпсl in tlье епггепt COVIET-l9 pmrdcmic, [1ье retnedics tivill �е svпivcd оп пп e�ceptiasгal bпsis. ** Seclгггггх ипг! ъггhsectlrrгrs геlаlе !n гlге "!)+sbги:сеnгинг �С;ггiдсlines fr�r bтатhпеггl Лг•г1ис1 /�'ггхгггг;iпg" дгггсгl ЛеЬг'игп'� 2Ul7. � i 6 Attachment I Form of Authorized Signatory Letter [Leftrhead] Ministry of Finance [Street address] [DATE] The Association 1818 J I Street, N. W. Washington, D,C. 20433 United States of Arnerica Attention: [Country Director] Re: IDA Credit 6989-NG (Nigeria COVID-19 Preparedness and Response Project-Additional Financing) I refer to the Financing Agreement ("Agreement") between the International Development Association (the "Association")[, acting as implementing of the], and [nanle of recipient] (the "Recipient"), dated . providing the above [Grant] [Credit]. For the purposes of Section 2.03 of the General Conditions as defined in the Agreement, any 2[one] of the persons whose authenticated specimen sigi-tatures appear below is authorized on behalf of the Recipient to sign applications for withdrawal [and applications for a special commitment] under this [Grant] [Credit]. For the purpose of delivering Applications to the Association, including by electronic means, 3[each] of the persons whose auffienticated specimen signatures appears below is authorized on behalf of the Recipient, acting4[individually] 5gointly], to deliver Applications, mid evidence in support thereof on the terms and conditions specified by the Association. This confirms that the Recipient is authorizing such persons to accept Secure Identification Credentials (SIDC) and to deliver the Applications and supporting documents to the Association by electronic means. In full recognition that the Association shall rely upon such representations 1 InStRICtiOll to the Recipient: add text in line %vith the Grant Agreement ifapplicable, if notapplicable delete it. Please delete thisfootnote infinal letter that is sent to the Associations 2 Instruction to the Recipient: stipulate if niore than one person needs to sign Appli cations, and how n1any Or NvIlich positions, and ifRny thresholds apply. Please delete thisfoolnote hifinal letter that is sent to the Association. 3 Instruction tothe Recipient: stipulate if niore than one person needs tojoh2/),sign Applications, irso, please indicate flle10ttlal nUinber. Please delete thisfoolnote hifinal letter that is sent to the Association. 4 Instruction to the Recipient- use this bracket if any one Of the ULIthOlized persons inay, sign; if this is not applicible, please delete. Please delete thisfoolnole hifinal letter that is sent to the Association. 5 IiistrtictioiitotlicRecipictit:tisetliisbi,-,icketg I ifseveral individUOISMUStjOintly sign cachApplication; if this is not applicable, please delete. Please delete thisfoolnote Infinal letter that is sent to the Association, 7 and warranties, including without limitation, the representations and warranties contained in the Tenns and Conditions of Use of Secure Identification Credentials in connection oith Use of Electronic Means to Process Applications and Supporting Documentation ("Terms and Conditions of Use of SIDC"), the Recipient represents and warrants to the Association that it will cause such persons to abide by those terms and conditions. This Authorization replaces and supersedes any Authorization currently in the Association records with respect to this Agreement. 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