GOMBE STATE NIGERIA STATE
HEALTH INVESTMENT PROJECT
(NSHIP) PBF
(GOMBE STATE PROJECT FINANCIAL MANAGEMENT UNIT)
FINANCIAL STATEMENTS
FOR THE TEN MONTHS PERIOD ENDED
31 OCTOBER, 2020
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NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) PBF
(GOMBE STATE PROJECT FINANCIAL MANAGEMENT UNIT)
AUDITED FINANCIAL STATEMENTS
FOR THE TEN MONTHS PERIOD ENDED 31 OCTOBER. 2020
CONTENT
DSCRIPON                                       PAGE
CORPORATE INFORMATION                            1
REPORT OF THE AUDITORS                           6
STATEMENT OF ACCOUNTING POLICIES                 8
BALANCE SHEET                                    11
RECEIPTS AND PAYMENTS ACCOUNTS                   12
STATEMENT OF CASH FLOWS                          13
NOTES TO THE ACCOUNTS                            14
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GOMBE STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
NIGERIA STATE HEALTH INVESTMENT
PROJECT (NSHIP) PBF
(GOMBE STATE PROJECT FINANCIAL MANAGEMENT UNII
CORPORATE 1NFORMAION
LAI STATE STEERING COMMITTEE (STC) MEMBERS
su   4AME                            ~      iN~   Y IAfDESIGNATION
I    Plan~ De Ahmecd Lichammed Gaina       Hon. Comisiner      Chairman
2     Muharnmadu Gamboh Magal             Ilon. Comrrussonrc    Member
It.nistry of Fiknce.
3    Ahmed Abubakar Waama                 "n. Cojnmissner ror  Member
ocial government and
_ _ _ _c__   ncy affairs.
4    Dr. Iyaku mhimmed                   Permarernt SeCretary  Member
Ministry of Ecnornm-
5     ay Zainab Idris                      Permanent secrtary   Member
Mini try of HeaIth.
6    Alhaji Usmarl M1ohammad Matala       Permanent Seuetary  Menber
M`jnstry ror tocal
7    Ahrred Mohammed Gara                 Executve Secretary   Merr.br
Pnrary Health
M,Lanaqem-iernt Boa(d,  _________
rtau Abubakar                 Repreentatves of     Memw
VWomen AffDirs.
-- -------                                  PBF LGA Chaian       Member
9    can rAuhMI Assomatwns of                                  Memrber
10   Alh Abubakar Laml-- dorta                                i
chrisimn A5sxl on of  Mcmber
MiedLai and Health  M4ter
1Yusuf Aish Bell 0 uiker Unian
Naboral associalion or  mbertk,r
14  Mhamed Kb rcommnunity H4ealth
Proiect Coordinator  Scaretary
IAU
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GOMBE STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
NIGERIA STATE HEALTH INVESTMENT
PROJECT (NSHIP) PBF
[GQMBESTAEfO)ECLFINANCAL                iMANAGEMENT_UNII)
SiV rj [1, 1'11 Y/r.M )'A l'roniuiA
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3   Ari u 5.1ell Abubaikar         Li1<CKi Pim ry 1ieiltii  Mernix'r
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on r r111i00  nri
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CQ STATE PROJ ECT MANAGEM ENT UNII{SPMU MEMBERS
1. Dr Abdulrahman Shuaibu        Executive Secretary
2. Aminu Saleh Abubakar          Project Coordinator
3. Shehu Muhammad Bello,          Head of PFMU
4. Abubakar Adamu                 Procurement Officer
5. Hussaini Adamu                 Project Accountant
6. Ahmed Saleh                    A.sst. Project Accountant
7. Abubakar Isyaku                Project Finance Officer
8. Mohammed Dawaki                Project Internal Auditor
8. Dr.Abubakar Musa Yahaya        Technical Assistance
9. Nurruddeen B.kumo              M&E Officer
10. Sadiya Baba Ahmed              Communication Specialist
11. Blessing Michael               Health Care Waste Manager
(D)PRO E    PINAN   AL  M      ENT UNIT(PMFU MEMBERS
1. Shehu Muhammad Bello            Head PFMU
2. MohammeWd Dawaki                Internal Audit Coordinator
3. Hussaini Adamu                  Project Accountant
4. Ahmed Saleh                     Ast Project Acct
5. Abubakar Isyaku                 Project Finance officer
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GOMBE STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
NIGERIA STATE HEALTH INVESTMENT
PROJECT (NSHIP) PBF
AUDITILD FINANCIALS TATI 1IJTSQI tEJLiMQrTS.PEP CD
FJDFD1 QQQEPJ 200
BAN KRL
Guaranty Trust Bank, Gombe.
A VI9R1
Ibrahim Abdullahi & Co
(Chartered Accountants)
LEGAL FORM: The Development Credit No. 58510 was obtained by the
Federal Government of Nigeria from the International Development
Fedal (IDA). The Agreement was on 2017 day of 27 January between
Awe Government of the federal Republic of Nigeria, duty represented by the
Federal Ministry Of Finance (hereinafter referred to as the "Recipient) of
the one parL and Gombe State duly represented by the commissioner for
FinanC (lereinafter referred to as "the state) of the other part.
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Objectives to:ndcidhatinevtosad
I To increase the det[very and use of high impact Maternal andcidhat nevnin  n
improve quality of Care at selected health facilities in the participating states,
To capture new elements that Is 'proposed in the AFO
2. Revised targets, and data dsgegtolto track the NE States together. An additional
Iintermediate indicatkor vwas includcd to track citizefl engagement.
3. To demonstrate that public resources can be effectively leveraged through stratelc
use of PBF (Performance Base Finance) to strengthen acCountability at all levels of the
health system.
4. To strengthen health systems governance by Introducing Initiatives to enhan[Ce
transparency and strengthen existing Mechanisms for effective participation of
commuflitieis in decentralhzeC planninlg, delivery and monitoring of essential health
services. Such social accountability initiatives will help in enhancing the voice of the
users and increase the citizen'~s rote In decisi0ons related to their health.
Behind Mfinsu'y of Education Road,
New GRA GoMb(!t
Giomnbe state
15
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NO 704 Durumi. FCT-Abuja
K.uar  Of [ri
Suii, 1, 3rd F  ioat  OA Plat. No  31134.
Glida AWlawiJi Foaid
.t   (  i-arrm Contra, Kaia Siaio
charrrdA~.mua  1Tel *234 80 3368 1014. *234 80 [)39 0000
REPORT OF THE AUDITORS TO THE MEMBERS OF
NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) PBF
FOR THE TEN MONTHS PERIOD ENDED 31 OCTOBER, 2020
CREDIT No. ,851
We have audited the financial statements of GONBiE STATE NIGERIA STATE
HEALTH INVESTMENT PROJECT (NSHIP) PBF for the ten months period ended
31 OCTOBER, 2020 as set out on pages 7 to 14 which have been prepared on
the basis of the accounting policies on pages 5 and 6. The project is financed by
the IDA, CREDIT No.52050 UN!.
Respective Responsibilities of Protect ManageMent and Auditors.
The project Management office coordinates the activities of the project and is as
such responsible for the preparation of the financial statements. It is our
responsibility as auditors to express an independent opinion, based on our audit,
on these financial statements and to report our opinion to you.
BmisLof -QPiio
We conducted our audit in accordance with International Standards on auditing
and World Bank guidelines. These standards and World Bank guidelines require
that we plan and perform the audit to obtain reasonable assurance that the
financial statements are free from material mis-statements.
An audit includes examinationt an a test basis, of evidence relevant to the
amounts and disclosures in the financial statements. It also includes an
assessment of the estimates and judgments made by the project officers in the
preparalon of the financial statements, and whether the accounting polhes are
appropriate to the project circumstances, consistently applied and adequately
disclosed.
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We planned and performed our audit so as to obtain all the information and
explanations, which we considered necessary in order to provide us with
sufficient evidence to give reasonable assurance that the financial statements are
free of material mis-statements, whether caused by fraud, other irregularity or
error. In performing our audit, we also evaluated the overall adequacy of the
presentation of the financial statements.
Opinion
In our opinion, the project financial statements give a true and fair view of the
financial position and of the cash flow statement of GOMBE STA TE NIGERIA
STATE HEALTH INVESTMENT PROJECT (NSHIP) PBF for the ten months period
ended October 31, 2020, in accordance with International Accounting Standards,
as well as all relevant Accounting Standards issued by the Nigerian Financial
Reporting Council.
The statement of Expenditure (SOE) are in agreement with the books of account
and adequate supporting documentation has been maintained to support claims
to the World Bank for reimbursement of expenditures incurred, and which
expenditures are eligible for financing under the credit agreement
The Statement of Special Account (SA) of the project on page 15 have been
prepared on the basis of cash deposits and withdrawals for purpose of complying
with the credit agreement and give a true and fair view of the beginning and
ending balances and the account activity for four months ended October
31,2020.
The Counterpart Fund was replenished by the State Government during the
ten months period, payments from this account are properly used for project
purpose; payments from this account are properly recorded in the books of
account
SG I    -A
(CharteredAccountants)                       Kanol Nigeria
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REPORT OF THE AUDITORS TO THE MEMBERS OF
NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP) PBF
(GOMBE STATE PROJECT FINANCIAL MANAGEMENT UNIT)
STATEMENT OF ACCOUNTING POLICIES
THE EOR-THE TEN MONTHS PERIOD ENDED 31 OCTOBER,2020
The following are the significant accounting policies adopted by the Project
in the preparation of these financial statements:-
1.   BASIS OF ACCOUNTING
The accounts have been prepared under the historical cost
convention using cash basis of accounting. No adjustments have
been made in the accounts for changing prices neither was there any
provision for accrued expenses,
2.   DEVELOPMENT EXPENDITURE
This comprises the aggregate expenditures of revenue nature that
fall under (Consultancy Services; Training, Workshop, Audit, and
Operating Cost) of the eligible expenditure of the Project, They are
recognized in the accounts as at when they are paid for.
3.   INCOME
The project income is principally derived from IDA and Contribution
from Gombe State Government. These are recognized as at when
they are received.
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4.   FIXED ASSETS AND DEPRECIATION
.   Fixed Assets are those Assets intended for use over a period
exceeding one accounting year and whose value per unit is not
below N100,000.00
ii.  Items with respective unit costs below  N100,000.00 are
classified as special Project Assets;
iii,  All related costs and installation costs are included in the
acquisition cost of the Fixed Assets items;
iv.  Capital expenditure on contract works will be included on the
basis of valuation certificates including retentions;
v.   No depreciation is provided on the Project's Fixed Assets.
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REPQRT OF THE A,JDITQR     .1   M1     ERS9OF
NIGERIA STATE HEALTH INVESTMENT PROJECT (NSHIP)PBF
(GOMBE STATE PROJECT FINANCIALr     MANGEMENT U
STATEMEN    OACCUNTING POLICIE5
FOR TH E FOR IHE TEN MQNTH    PER    NDED 310 TBER.
2020
5.   Taxation
No provision had been made for taxation as no tax liability is
expected to accrue.
6.   Transactions in Foreiqn Currency
Transactions in Foreign Currency were converted to naira equivalent
at the ruling exchange rate at the time of the transactions.
Withdrawals from Dollar Special Account were converted to naira
equivalent using the prevailing exchange rate of naira to the dollar on
the date of the transactions and so neither gain nor loss arises on
foreign currency conversion.
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NIGERIAN STATE HEALTH INVESTMENT PROJECT(NSHIP).
(GOMBE STATE PROJECT FINANCIAL MANAGEMENT-UNIT)1
BALANCE SHEET
AS AT 31 OCTOBER, 2020
ASSETS EMPLOYED                       Notes             20zo            2019
Fixed Assets                          1          152,155,667     136,011,667
Development Expenditures              2         3,600,809,577   1,938,529,919
0               0
3,752,965,243   2,074,541,586
CURRENT ASSETS
Bank and Cash Balances                3            1,222,180      86,624,196
1,222,180      86,624,196
TOTAL ASSETS                                  3,754,187,424   2,161,165,782
REPRESENTED BY
I.D.A CREDIT                          4         3,693,187,424  2,100,165,782
Gombe State Counterpart Fund          5           61,000,000      61,000,000
0
3,754,187,424   2.161,165,782
Aminu Saleh Dukku (Project Coordinator)...
Shehu Muhammad Bello (Head of PFMU)......      ........
The accounting policies on pages 8 to 10 and the notes on pages
14-17 form an integral part of these accounts
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NIGERIAN STAI L.iEALTLI rVL5TMLNT.PRQ)ECIIlIPJ
(oOMUL TATLPRJLCTuINARCIALANAGEMNuirn
HLCLIEb AND PAYMzN rACCOUN1S
FORtlJLTLN-MONTII5pPERIOD ULpVR1EOCTEER2
Notes             2020            20
RQA  d4
LD[JA F unrJing                         4      1530162        1 9,63
Gambe bltat Grant                                             1,198,868,331
Other Incornet
Total Receipts                                   k %12D7,519,42
16O2045,812 Lt207 8194 21
Raynct                  L0929dudi~p
Fi,,(,d Assib                            1     16,144,000     50,654,667
TraininWorkhop                       9      215,790,231    302,462,771
Cansulta ny                              10    503,049,740    433,047,852
Goods                                    11    741,652,029    495,035,701
Operatina Cost                          12
Salarines & vaes                       12.1 59Z0,000        19,188,730
Repairs and Maintenance                  12.2  4,637,900      2,172,550
Other Operating Costs                    12.3  192,328,928    104,167,347
Administ.rature Cost                    12.4   8,025,000      9,306,666
Total payments                                 14UZAdL8ZZ     ".LUL223
Excess receipts over Payments                 *85,402,016    -208,216,862
Excess receipts over Payments B/F             RkA24J_q       2L 81.059
Excess receipts over Payments CIF             L222,180        S6624,19f
The accounting pokcies on pages 8 to 10 and the notes on pages
14-17 form an Integral part of these accounts
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NI  ATlATLHEALTJNESIMeT ROJFCIlibIP]L
(GQMP LSTAT.PROJCLEINAlicAL.t.AGIMLNal.NIl
CASWfLQW5TATEMENTS
LORLLI MENJiTHS PERIOD ENDED 31 OCIOBER. 22
20za           11
CiasLFlow..FromSGeratin Activities
Csh Paid to project Staff                          -5,910,000      19,18,730
Cash paid for Goods                               -741,662,029    -495,035,701
Cah paid for other Operating AcvilUes           .204,991,28    -115,646,563
Net Cash flow from Operating Activities     A    -952,563157    629.87099
Cash Flow from Financing Activities
1. D. A. Funding                                 1,593,021,642  1,19B,868,331
Gcmbe State Grant
Suspense
Cash Paid for Consultancy Services & Training     -718,839,971     .735,510,622
Net Cash flow from Financing Activities     B    874101.6       4k157zM
Cash flow from Investing AWivities
Purchase of Fied Asss                              -16,144,000    -50,654,667
Interest Peceived on Deposits                        9.1241.10       0,95.QU
Not Cash Utilised in Investing Activities   C      -7.019,030     -41.7Q3,577
Net increase in cash and cash equivalents  A+B*C    -85,402,016    -208,216,662
Cash and Cash Equiva1cnt at the Beginning of Four Months  NAM.l%     29i&-.LQ5s
Cash and Cash equivalent at the end of the Four Months Po  II Q  86.L24AM9
RECONCILIATION
E,ccss o' peK:lpt over payments C/F                  1,222,180      86,624,196
8L2210     8f;6 2 4119 6
BalanCe dS per (ank
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NIGERIAN STATE HEALIH NVETmENT PROjECTNSHIPI
<GOMBE ST AT E PROJE4TFIACA         AAEETUI
NoT 1IE.5_T T1LACCOiUNIS
[_0RJNELÆTENIMON1I5 PERIQD ENDEDJ31QCTOBE R. 2U2Q
N
CASH AND BANK PALANCE5
GT Bank IDA (DOllar Speal)                            765,31G       66.9%,1W
GT Sank (Counterpart Fund)                             -133.215         146,235
Gr Bank (Nada Dr awdov»,n)                              23,S89       L6,781,961
GT Bank (Naira 3rtcrest)
GT Bank (Dollar Interest)                                    G               0
L222.180-
LD.A FUND                                  BaLance A,s at   AdditiOrIs in the  Balance as at
1/1/2020                         31/10I/2020
1, D A, CredIt(US Dollars)                  LlLL326           £2L5.817       LMI3   4
.DA. Credt (N3ira EqLLva!ent)                10U065,Zl2     1593.02L642    J353J7AØ  24
ThLS represnis Naira equvalent or US
reheased by intnMtional Development
Assocatcn allocåted to the? Statc durwjt thL
GOME 5TATE COUNTEPART FUN9                Balarce As at    Addilions in the  Barance as at
I/1f2020                         3111012W02
(US Dolar 0
(Naira Equivalent)                               6LDOG.000              -     LOULOQU
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NIGERIAN STATE HEALTH INVESTMENT PROJEELTNSHTP.
(GQMBE STATE PRQJECLFINANCIAL-MANMEMENTUNIM)
FOR THE TEN MONTHS PERIOD ENDED    L OCOBER, 2020
?QI E S33TOTEQCCOUN TS
1020         2019
N4           N
OTHER INCOME
Interest Received                              9 I24 170    8,951,090
9,124,170    8,951,090
2020        2019
N            N
TRAINING
Training                                     215,790,231  302r462,771
215SLSO231 3D2A462ZJ
CONSUQLTANCY
PBF Health Facilities                        503,049,740  433,047,852
503,049,740 433,04L852
investment Credit Scheme                      7i&6z2u2   195.03-201
4661029 495A035LN1
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NIGERIAN STAT  IWALMA                   EN Th UNM'
2020            2DIS
12   OER.ATIaSi5                                      5,910,000       19188,730
12   5alarY_ La Wage
12   fRt     a                                              80,000         267,550
Maintenance OF Office EquIpment
Maintenance of Generator                            3,274,500        1,905,000
Maintenance of Vehicles                            11283,400
Maintenance of Building                                    0
Maintenance of Furniture and Fittings
Maintenance of Plant & Machinery
Maintenance oa Motor Cycle                           4S3
12 Othr ,OperAtinaqS,CsU
Utilities                                          85,153,560        7,161,420
Advertisement                                      B2,464,065       54,944,611
Transport, Traveling & Hotel
Motor Vehicle Licensing & Insurance
Fuel and Lubricants                                   127,683         286,680
Bank Charges
HospitalitY and EntertaLnent                       6,313,431       32,773,500
Priniting and Statloneries
Postages arid TeLegraphs                           10,437,650        6,393,336
PFMU Expenses                                       1,566,000
GeneraLOffice Expen5es                              2,306,540         995,00
Advocacy Visit                                      2
Qffice Consumables
Meeting Expenses
Telephone & InternQt Charges                         910,000        1,512,800
Security Expenses
Other Stationery
Internet Subrscriptlon_
12 AdmIninstrative Costs                                                 450,000
Rent                                                   750,000
Aud,t Fee and Expenscs                               7   5           3,390,000
Fuel and Lubricants                                         0        5,466,666
Telephone & Intrnet Charges                                0,Ztif
TOTAL OPERATING COST                              Ul      Z2
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INESMEN PR     CTLNSH IP1
(GOMBE STATE PR,OJECT FINANCA MNGMEN NIT
FOR THE TEN MONTHS PERIOD ENDED 31-OCTOBER1 2020
NOTES TOTHE ACCOUNTS
SPECIAL ACCOUNT RECONCILIATION STEMENTS AS AT
31-Oct-2020
ACCOUNT NUMBER:
DEPOSIT BANK:               GT BANK
RELATED CREDIT AGREEMENT:   5851
CURRENCY:                   Us$
PART A:
Opening Balance 1 January,2020               186,O99.98
ADD:
Replenishment                              4,275,817.03
Interest Received                          4 6 103.18
Total Fund Available                       46
withdrawals                               4,461,016.19
Bank Charges
2 013.99
Ending Balance as at 31 october, 2020
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20' .-JO4    20-jan-f0   I'31 H9 GSND I'EUNt-RMrIC( rAsr FiN -24519559
2 J           22-J.ir 2  1341 g1  PL RFOIMN  IHASL IN - 14539329
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22-janD     27.39 PRFOPMAN: OASE FIN -1453170
22-Jia'2f    2D.ng!o      491 o 3 e  PFORM4ANCE RASE rpr I153901fl
31-1kn20      31 J;In-?0  73.56 GSPHCDA PERFOPMrlCE BASE FIN 146 1713
I    -20      174eb-20      220 09 GSPCD>A IPFUMANCE 1ASE FIh 14734586
1>tL -20      Ir-rt!,20     62-1 62 GSPHCDA FERFORMANCE I3ASE FIN -14734498
17-4cb-'0     I 7?-et-20   120.44 GSPHICDA PERMro Nc UASE FIN -14734'36
17 FebZ0      17,Feb-2D   4,22.71 GSPHCDA PERFORMANCE RASE FTN -1473.12146
2R Ff -2)     1F- Feb-70    65276 GSPlICA PERM09PIANCf nASE FIr-14745217
4 0       Feb-0     1,503 CSPH¢DA PERFORMANCE BASE FIN -147R4-455
2-4-P 0-      24 -eb-    13,303.87 GSPHrDA PERFORMANCE ASE FIN.- 147f4376
26-Feb-0      26-Fe20   238,212~2  GSPICDA PERFORM.NCE e ASE FUh.-314804580
27-Feb20      27-Fb2O r,216 6 FROM MAR 201 TO JAN 2020
27-Fb-2       27r -Feti20  1,754.1  PErrMA?cE BASE FIN-A1480466
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27 rd, 20     27 Trb-20   2,272.22 PeRFORMANCE BASFIFI 14R0413
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19 ~r20      19 Mr 2r0   2.' MiA6 PRFOrQMAcE EA5E FIN -14951624
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3 tý V0     2J1- Mir -20}  7.45,4  GSPMCDA PR! e9MA4CE FASE  , 14+7,1165
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14-May-20    14-May-20  47,36 42 PERFORMANCE DASE FIN G-15099609
1 -Mtay-20   14-May20  2603F55.26 PERFORMANCE BASE FIN G-15099866
19-Nay-0     19-M1,y-2D  66,551.39 PERFORMANCE BASE FIl G-15116060
19-My2O      19-May-2    7686447 PERFORMANCE BASE FIN G-151165886
19-May-20    19-May-20    1,671.05 PERFORMANCE OASE FIN G-15116601
19-Nay-20    19-Mav-20      763,16 PERFORMANCE BASE FIN G-15116249
21-May-20    21-lay-20    5,263.16 PERRORMANCE BASE FIN G-15122390
4-Jun-20     4-Jun-20    1,688.58 PERFORMANCE BASE'FIN G-15169682
4-Jun-20     4-Jun-20     686,32 PERFORMANCE BASE FIN G-15169750
4-Jun-20     4-Jun-20     686.32 PERFORMArNCE BASE FIN G-15169822
4-Jun-20     4-Jun-20     261.84 PERFORMANCE BASEFIN G-15 169874
17-Jun-20    17-Jun-20   76,238.39 PERFORMANC BASE FIN G-15226891
17-Jun-20    17-Jun-20     563.16 PERFORMANC BASE FIN G-15227229
17-Jun-20    17-Jun-20    2.236.84 PERFORMANCE BASE FIN G-15227112
17-Jun-20     17-Jun-20  48,926-BO PERFORMANCE BASE FIN G-15226994
17-lun-20     17-Jun-20  64,770.24 PERFORMANCE BASE FIN G-15226935
19-Jun-20     19-Jun-20  351,64S.31 PERFORMANCE BASE FIN G-15234929
25-Jun-20     25-Jun-20    789-47 PERFORMANCE BASE rIN G-15269373
25-lun-20     25-Jun-20   1,67 1,05 PERFORMANCE BASE FIN G-15269425
3-Jul-20      3-Jul-20  2,236.4 PERFORMANCE'ASE-FlN G-15312011
PERFORMANCE BAS FIN G-1531246
3-Jul-I20     3-JuI-20  1,567.50
PERFORMANCE BASE F1N G-15312068
3-Jul-20      3-Jul-20    763.16
PERFORMANCE BASEFIN G-15367633
14-u[20     14-Jul20    2,842.07
PERFORMANCE BASE FN G-15367676
14-JICO14-ul-Z    68.57PERFORMANCE DASE FIN G-15367493
14-Jur20     14-Jul-20  331,377.89
1 u20   16,554.74 GSPHCDA PERFORMANCE ASE FIBS  F. 15366
GSPKCDA PERFORMANCE BASE FIN C-15386999
17.jul-20                                         I -J 2  72
17--ul-20  18.74115 PERFORMANCE BASE FIN G-15396819
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14-Aug,20     14-Aug-20     763 16 PERFNRMANCE BASE Fi G-15530209
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19-Aug-20     19-Aug-20     736.8: PERFORMANZE rASE FIN G-155601]D
19-Aug-20     19-Aug-20    507,24 APCDA PERFORMANCE 5ASE FIN G-15560152
19-Aug-20     19-Aug-20   1,052.63 GSPCDA PERFORMANZE EASE FIN G-155599i36
31-Aug-20     31-Aug-20  124,520.71 PERFORMANCE PASE FIN G-t5631715
3t-Aug-20     31-Aug-20   0337.66 PERFOR MANCE FASE Fi G-156319¯79
31-Ag-20     31-Aug-20    i.641.6 G5pHCOA PERFDRMANCE BASE FIN G-15631568
31-Aug-20     31-Aug-2D     753.25 CSPHCDA PERFORI'¶ANCE BASE FiN G- 1563232
1-Sea-20      1-Sep-20  490,421-96 PERFORMANCE CASE FIN G-15646850
1-Sep-20      1-Sep-20  118,768,31 PERFORMANCE BASE Friz G-15646922
4-Sep-20      4-Sep-20     753.25 PERFORANC FAS FIN G-15675491
4-Sep-20      --Sep-20   5,439.12 PERFORMANCE BASE FtN G-15675355
lo-Slep0 .O        -20    1,OBGB 2CAPITAUZED FRM FEB 2020 TO AUG 020
PERFORMANCE BASE FlN G-15712940
li-Sep-20     11-Sep-20  66,9303
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24-1SP-20     24-SCp-20     763.16 PERFORMANCE BASE FIN G-15&0S25D
1.-15,9 2PERFORMANCE BASE FIN G-15S0S29S
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(.GOMB,E STATE PR02E   I NA  N I A  LM  AN A  GE M  EN TU NN  III
FINANCIAL COMMUMENT                          AMOUNT
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Audit Fee of the  lbrah m
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Year Ended 31 01C.-tober, (Chartered          650 0 00-00
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