OFFICE OF THEA UDITOR - GENERAL P.O. BOX 502, MASERU 100 LESOTHO A/LN/162-1-28 30 September 2024 Honourable Minister Thabo Mofosi Ministry of Agriculture, Food, Security and Nutrition P.0 Box 24 Maseru 100 Dear Honourable Thabo Mofosi AUDITED FINANCIAL STATEMENTS OF AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA - LESOTHO (6358-LS) PROJECT MINISTRY OF AGRICULTURE FOOD SECURITY AND NUTRITION FOR THE YEAR ENDED 31 MARCH 2024 I enclosed the originally signed copy of the financial statements of Agricultural Productivity Programme for Southern Africa -Lesotho project for the year ended 31 March 2024. A management letter detailing matters which came to the attention of auditors during the audit has been issued to the management of the company and appropriately responded to. I have issued an unqualified opinion on Financial Statements. Please contact me if you have any queries or points you may wish to raise on the above. Yours sincerely, MATHABO G. MAKENETE (MS) AUDITOR-GENERAL Cc: Principal Secretary: Ministry of Agriculture, Food, Security and Nutrition Principal Secretary: Ministry of Finance and Development Planning Accountant General Kin dom of Lesotho Ministry of Agriculture Food Security and Nutrition AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA- LESOTHO (APPSA) Annual Financial Report For Year Ended 31st March 2024 P164486 Final Version - SEPT 2024 AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA-LESOTHO (63580-LS) MINISTRY OF AGRICULTURE FOOD SECURITY AND NUTRITION GOVERNMENT OF LESOTHO THE WORLD BANK-IDA FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 TABLE OF CONTENTS PAGES 1. Report by The Chief Accounting Officer 1 - 2 2. The Auditor General Report 3-5 3. Statement of Cash Receipts and Payments 6 - 7 4. Statement of Comparison of Budget & Actual Amounts 8 5. Accounting Policies 9-10 6. Notes to the Financial Statements 11 7. Annexures 12 - 127 The accompanying financial statements set out were approved on .*.* V.. ...... .......................... 2024 and signed by: Mr. Thabo Moleko PRINCIPAL SECRETARY-MINISTRY OF AGRICULTURE FOOD SECURITY AND NUTRITION Name of Reporting Entity Agricultural Productivity Programme For Southern Africa-Lesotho (APPSA) Annual Financial Report for Year Ended 31st March 2024 Chief Accounting Officer's Report 01, Obiectives The Project Development Objective is to increase the availability of improved agricultural technologies in participating countries in the Southern Africa Development Community (SADC) region. The main objective of the Lesotho RCoL - Horticulture is to develop plant materials of high economic value which will exhibit desirable traits (in terms of yield, pest and disease resistance; drought tolerance and markets and also promote technology transfer through strengthening of Institutional linkages both locally and regionally) a) MANDATE APPSA is a project supported by the World Bank which seeks to promote a regional approach to agricultural technology generation and dissemination by supporting the strengthening and scaling up of Regional Centres of Leadership (RCoL) on commodity of regional importance, being Horticulture-base farming system in the case of Lesotho. b) MISSION/COMPONENTS 1. Collaborative Technology Generation and Dissemination. 2. Strengthening the Institutional and Enabling Environment for Technology adoption. 3. Contingency Emergency Response. 4. Project Management, Monitoring and Evaluation and Regional collaboration. c) OBJECTIVES i) (i) Enhance regional specialization in agricultural research ii) Enhance collaboration in agriculture technology generation and dissemination ifl) Develop plant materials of high economic value with desirable traits (yield, pest and disease resistance, drought tolerance, nutrition sensitive and market value) iv) Facilitate increased transfer of agricultural technology, information and knowledge across the country and national boundries of SADC v) Improve institutional and human capacity 02. A general review of financial outturn The financial outturn APPSA Lesotho of the Ministry of Agriculture and Food Security is balanced for 2023124, with total receipts matching gross expenditure. This is despite the fact that 2023/24 presented a challenging year not only for the project implementation but the country and the entire Southern African region at large due to Covid-19 pandemic. 03, Services rendered Availing improved agricultural technologies to farming households across project areas through on-farm and on-station trials, farmers field days and farmer field schools. Improved Agricultural technologies which include seed varieties, agronomic practices, post-harvest and nutrution sensitive technonologies. A total of 2263 farmers was reached with APPSA services and the number is expected to increase following trainings to be undertaken for by scientists working together with extension officers. Farmers are trained on seed production involving seed husbandry, field isolation for seed prodcution, nutrition sensitive technologies, crop husbandry and post-harvest technologies. Thirty eight (38) technologies have been made available so farms agaisnt a target of hundred (100) under dissemination of technology . In relation to technology generation, 11 sorghum seed varieties, and 34 bean varieties have been found as prospective in the first cycle of sub-projects are awaiting release. 04. Capacity constraints and capacit-building initiatives In relation to capacity building, a total of 14 officers, 6 of whom have completed their studies (4 for Masters Degrees and 2 for Bachelors'Degree), are supported by the project for long term training. Five PhDs (3 male and and 2 females), 4 MScs (3 males and a female) and 4 BScs (all males). This is part of capacity building to enable National Agricultural Research System (NARS) to competently participate both nationally and regionally in agricultural research in order to address sectoral issues and thereby contributing to advance sustainable food seciruty and ultimate welfare gain. Short term trainings have been undertaken for scientists and extension staff, A total of 819 extension staff have been trained on a variety of subjects pertaining to improved technologies. The focus is not only on human capital development but infrastructure is equally pivotal. Therefore, construction of access road at 95% completion, construction at Siloe, Mahobong and Nuakosoba are 100% complete and Machache research station and Mokhotiong are both at 95% completion. Construction of laboratory, offi ce building and conference facility are at 80%, 55% and 60% respectively. 1 05, Projects funds utilization The project agreement has one funding source, the IDA World Bank, with a disbursement rate of 54% of the loan. Actual expenditure amounts to 91% of the disbursement received and 36% of the budget allocation for the current year. This under-expenditure is due to delays in implementing activities, particularly in component 2, where infrastructure processes were lengthy. The engagement of the design and supervision firm took over a year due to back-and-forth consultations and tender processes. Additionally, heavy rainfall this year hindered construction progress, as some activities had to be paused until the rain stopped. 06. Details of any service delivery concessions (especially the award of any Public-Private Partners cntraMel There is a service contract signed between APPSA and CCARDESA to guide the scientist from the DAR and its implementing partners to coordinate in technical assistance and capacity building, development of agricultural research and development sub projects and planning. monitoring and evaluation related to collaboration. 07, Corporate governance arrangements 8nhui 09. Asset manaaement APPSA assets are purchased through the competitive procurement process to get the appropriate assets at an economic price. Once the assets are delivered by the supplier, the delivery notes from the suppliers are signed against the specifications from the order by the user department who has knowledge of what has been bought for acknowledgement of receipt. The administration office then captures these assets on the asset register with serial tags for tracking. Then the assets are dispatched and assigned to relevant officers though the goods received notes and way bills. The assets are locked and secured on DAR premises for safe-keeping which is fully guarded by the security officers, The vehicles are managed through the log sheet for requisition and authorization, Only authorized users are permitted to drive the project vehicles. Asset verification is conducted and the register is updated to ensure that assets are still in place and in good condition. If any asset is lost, the responsible officer must complete a loss report to facilitate reporting and corrective action, 10. Improvements to financial management. To improve services in the Finance and for good financial management and accountability there are Finance Officers who enrolled on the program of CIPFA and 5 other officers are sent for training of Tompro which is the financial system of the Projects. 'APPSA: The World Bank has carried out FM assessments of the DAR head Office in Maseru . The objective of the assessment was to determine whether the proposed FM arrangements are: (i) Capable of correctly and completely recording all transactions and balances relating to the project (ii) able to facilitate the preparation of regular, accurate, reliable, and timely financial statements; (iii) Safeguard the project's assets; and (iv) also subject to acceptable auditing arrangements, Fiduciary risk was deemed substantial to address and mitigate potential risks that could emerge during the project's implementation phase, 11. Reconciliation of aioroved budaet and final budaet During the current year there were no movements or changes to the appropriated budget. The donor budget remained the same hence there are reconciling budgets. 20. Bank Accounts and Cash balances The project maintains two bank accounts. One account, held with the Central Bank of Lesotho in United States Dollars, is for receiving disbursements from the International Development Agency (INorld Bank) and for making local and foreign currency payments. The other account, held in Maloti with Standard Lesotho Bank, is primarily used for local transactions in Maloti and other foreign transactions related to local project activities. 22. Losses, Write-offs and Gifts APPSA reported the loss of a 2023 Toyota Hilux Bakkie DC 2.8 G-6 4x4 Legend AT, with engine number 2GDD285217 and chassis number AHTK83CD802667957, The vehicle was originally valued at M777,399.73. A claim has been filed, and the assessed reimbursement amount is M699,659.66 2 OFFICE OF THE AUDITOR - GENERAL P.O. BOX 502, MASERU 100 LESOTHO REPORT ON THE AUDITED FINANCIAL STATEMENTS OF AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA - LESOTHO (6358- LS) PROJECT MINISTRY OF AGRICULTURE FOOD SECURITY AND NUTRITION FOR THE YEAR ENDED 31 MARCH 2024 Opinion New Dawn Chartered Accountants, under Section 24 (1) of the Audit Act 2016, have audited the consolidated financial statements of Agricultural Productivity Programme for Southern Africa (APPSA) (the Project), set out on pages 6 to 12, which comprise the Statement of Cash Receipts and Payments for the year ended 31 March 2024, Statement of Comparison of Budget and Actual Amounts for the year then ended as well as notes to the financial statements including a summary of significant accounting policies and other explanatory information. In my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of the Project as at 31 March 2024, its financial performance and cash flows for the year then ended, in accordance with International Public Sector Accounting Standards (IPSAS) and the Project Financing Agreement, Basis for Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAI). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Project in accordance with the International Ethical Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA Code) together with the requirements that are relevant to my audit of Project financial statements in Lesotho, and I have fulfilled my other ethical responsibilities in accordance with the requirements of IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. 3 4th Own I ira leeFf)Is g ( i tRIoadI Alaseru - 1,esotlo frieiwia (-i2t6 2233941/2 17 i Fx (1-266 223 10366 Key Audit Matters Key audit matters are those matters that, in my professional judgement, were of most significance in my audit of the financial statements of the current period. There were no key matters identified during the course of the audit. Responsibilities of Management and Those Charged with Governance for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in accordance with IPSAS, and for such internal controls as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing Project's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate Project or to cease operations, or has no realistic alternative but to do so. Those charged with governance are responsible for overseeing Project's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an audit report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAI will always detect a material misstatement when it exists. Misstatements can arise from fraud or 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 financial statements. As part of an audit in accordance with ISSAI, I exercise professional judgement and maintain professional skepticism throughout the audit. I also: * Identify and assess the risks of material misstatement of the 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 my opinion. The risk of not 4 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 controls. * Obtain an understanding of internal controls 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 Project's internal controls. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. * Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on Project's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my audit report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my audit report. However, future events or conditions may cause the Project to cease to continue as a going concern. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal controls that I identify during my audit. I also provide those charged with governance with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with those charged with Governance, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my audit report unless law or regulation precludes public 5 disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. MATHABO G. MAKENETE (MS) DATE: 30 SEPTEMBER 2024 AUDITOR-GENERAL 6 GOVERNMENT OF LESOTHO Annual Financial Report For Year Ended 31st March 2024 Agricultural Productivity Programme For Southern Africa. Lesotho Statement of Cash Receipts and payments For the Year Ended 31 March 2024 Notes Actual 2024 Climmulative - Actual 2023 Descriptlal Designated Foreign Designated Account Third Party Total Curreny Acrount Third Party Total USD ' USD, US USD, USD' USD USD, RECEIPTS DA- Dsburelrents- IDA D4 53179 - 4,531,796 10.246,051 2074,005 20 2074,025 DA- Diret Pyment0,00 7 Other Income 4,936 4,936 4.936 GOL Counterpart Contibution ¯ -- -___ Total Receipts TtlR I 4,531,796 254,936 4,786,732 11,011,818 2,074,005 20 20074,025 PAYMENTS Consuta es 751,827 751,827 1,522,773 770,946 770,946 oods - -- 754,541 754,541 952.954 198,413 198,413 Non- Consultng Servces 22,232 22,232 66.456 44,224 44,224 Operatin,g costs - _1_09 2,087 - 1,92,067 1,977.726 885.659 - 885.659 Tramnir.g- 514,A63 514,483 759,753 245,268 245.26B I -s- 2,148904 2,148,904 2.147,205 (1,698 (1.698) Sub-Fmnancing Total Payment250,000 250,000 250,003 - Totat Paymrenta _ 5,284,054 250,008 5,534,054 7,676,8"8 2,142,812 2,142,812 Casis at the beginning of the yar 697,455 697,455 1,069,365 1,069,365 Exch. Rate Gain I Loss (289,046) (289,046) (290,996) 303,103 303,103 Increase[ Decrease) in cash 234,243 234,243 3,625,946 697,455 897,455 Central Bank of Lesotho (USD Accunt) 42,276 42,276 42,276 697,454 697,454 Standard Leselire Bank LSL Acceunt- 425,213 425,213 425,213 1 Cash at tha end of the yar 467,489 467,489 48,469 697,455 697,455 6 GOVERNMENT OF LESOTHO Annual Financial Report For Year Ended 31st March 2024 Agricultural Productivity Programme For Southern Africa- Lesotho Statement of Cash Receipts and payments For the Year Ended 31 March 2024 Notes Actual 2024 Curnmulative Actual 2023 Description Designated Designated Account Third Party Total Local Currency Account Third Party Total Ls LSL (SL' LSM' SL LSL' 5LI RECEUPTS IDA- Disbursements IADiusmtN- 84,912,045 - E4,812,045 148,667,380 36,049,264 344 36,049,608 I DA- Di r ect Pay.ernts NI 4,574,475 4,574,475 8,215,796 Other Income 93,500 93,500 93,500 GOL Counterpart Contr butlon Total Receipts 84,812,045 4,667,975 89,480,020 156,976,676 36049,264 344 36,049,608 PAYMENTS Consultant Services recod 14,078,229 14,078,229 2,314,130 10,966,145 10,966145 Goods 14,003,586 14,003,586 15,338,292 3,324,261 3,324,261 Non- Consulting Services - 415,147 _415,147 519,800 _723,399 723,399 Operating Costs T _nng20,452,560 _20,452,560 24,575,853 14,751,35 14,751,335 Training S9,43,29 9,643,029 11,525,113 2,643,798 2,643,798 ub-Finanang 40,118,846 40,118,846 46,920,98 (33,255) J33,255} 4,574,475 4,574475 2,215,796 Total Payments 98,711,395 4,574,475 103,235,870 129A10,M 32,375,684 32,375,684 Cash at the beginning of the year 12,445,034 12,445,034 15,484,738 15,484,738 Exch. Rate Gain / Loss (5,302,269) (5,302,269) 1,544,434) 6,713,629 6,713,629 Increase (Decrease) in cash 3,847,953 - 3,847,953 29,33,169 12,444,639 12,445,033 Central Bank of Lesotho (US1) Account) N4 753,542 753,542 753,542 32,445,018 12,445,018 Standard Lesotho Bank ILSL Account) 7,579,121 7579,121 7,579,121 17 17 Cash at the end of the year 8,332,663 8.332,663 8,332,663 12,445,034 - 12,445,034 7 GOVERNMENT OF LESOTHO Name of Reporting Entity Statement of Comparison of Budget and Actual Amounts for The Year Ended 31 March 2024 Budget On Cash Basis (Classification Of Panents By Nature) Original/ Difference/ Budget Finalfl Revised Approved Variance (Final- Description Notes on Actual Amounts Releases budget Budget actual) Variances LS1 ASS' LSL' 15 LSL % CASH INFLOWS Incurrence of Foreign Liabilities 84,812,045 - 167,334,773 167,334,773 82,522,729 49% Disbursements 84,812,045 167,334,773 167,334,773 82,522,72n 49% Total Cash inflows 84,812,043 167,384,773 167,834,773 82,522,729 49, CASH OUTFLOWS Capital Expenditure Components 98,711.395 - 167,334,773 1i7,334,773 E8,63,378 41% Component 1: Technology Generation and Olssernination 34,086,879 44,520,077 44,520,077 10,433,198 23% Component 2; Strengthening institutional and Enabling Environrment for Technology Adoption 55,540,527 93,285,579 93,285,579 37,745,052 40% Component 3: Configency Emergency Response - . Component 4: Project Management, Monoring and Evaluatlon, and Coordination 9,083,989 29.529,117 29,529.117 20,445,128 69% Total Capital Projects 98,711395 - 167,334,773 167,334,773 68,623,378 41% TotalCash Outflows 98,711395 167,334,77 167,334,773 68,623,378 41% Net Flow (13,899,351) 0 0 13,899,851 0% 8 Agricultural Productivity Programme For Southern Africa- Lesotho Annual Financial Report For Year Ended 31st March 2024 Statement of Accounting Policies The Financial Statements have been prepared in accordance with the following policies, which have been applied consistently in all material aspects, unless otherwise indicated. 1. Presentation of the Financial Statements 1.1 Basis of preparation The Financial Statements have been prepared on the IPSAS cash basis of reporting, except where stated otherwise. Under the cash basis, accounting transactions and other events are recognised when cash is received or paid. Where appropriate and meaningful, additional information has been disclosed to enhance the usefulness of the Financial Statements and to comply with the statutory requirements of the Public Financial Management and Accountability Act (2011) and the Treasury Regulations (2014) issued in terms of that Law. 1.2 Presentation currency The entity maintains its records and prepares financial statements in both Lesotho Maloti and US Dollars to satisfy the reporting requirements for both the donors and the government of Lesotho. Assets and liabilities at the end of the reporting period are translated at the rate ruling at that date. Transactions during the year are translated at the selling rate used to transfer funds from the foreign currency bank to operational account over the reporting period. Gain and losses on exchange are dealt with in the Statement of Cash Receipts and Payments. the Central Bank of Lesotho. 1.3 Comparative figures - Prior Year Actual Revenues and Expenditures The Government's fiscal year runs from 1st April to 31st March. These financial statements cover the year ended 31st March, 2024 and the comparative actual figures reflect the 12 months ended 31st March, 2024. 14 Comparative figures - Appropriation Statement A comparison is made between the actual amounts and the budgeted appropriation per cost centres and major classifications of revenue and expenditure. The budgeted appropriation includes both the budget originally approved by Parliament in March 2023 and the final budget after adjustment for supplementary budgets, reallocations and other variations authorised during the year in accordance the Treasury regulations, A separate "Released column shows the appropriations issued by Warrant during the course of the financial year. 1.5 Reporting Entity These Financial Statements in respect of Ministry of Agriculture and Food Security project called Agricultural Productivitv Programme For Southern Africa-Lesotho (APPSA) financed on a loan basis by International Development Association (IDA) from World Bank. 2. Budgeted Funds Appropriated budgets are specific to a financial year. Unexpended budgeted funds at the close of the financial year are spent in the subseqent year until the project closes. The budget and accounts are prepared on the basis of the same accounting standards and financial year. Budget and actuals are directly comparable. 3. Revenues and other cash inflows Unless otherwise specified, revenues are recognised in the financial records when received. Borrowing Receipts - Loans received from IDA World Bank are recorded when funds are received or, in respect of loans disbursed by institutions to third parties on Government's behalf, upon receipt of notification that the disbursement has been made. Foreign Exchange Gains - Realised gains are recognised on payment of funds. 9 4. Expenditures Donor and Loan Funded Capital Projects -Payments funded by grants or loans from local or foreign institutions are recorded as expenditures when the final payment authorization is processed in the system. For expenditures funded by loans or grants that are disbursed by donors or lenders to third parties, they are recognized upon receiving notification of the disbursement. Additionally, all in-kind assistance from local and foreign donors is reported in the financial statements at fair value, based on the documentation provided by the donors. Inventories - Payments for inventories acquired during the year are classified as expenditures. Stock balances and withdrawals are tracked for statistical purposes, but the financial value of these stock balances is not reflected as an asset in the financial statements. Expenditures on capital assets - Payments made for capital assets are recognised as expenses in the financial statements. Information on assets acquired during the year is also recorded in the asset register at cost. Foreign Exchange Losses - Realised losses on foreign currency transactions are recognised on the payment of funds. 5. Assets 5.1 Cash and cash equivalents During the reporting period, accounting records were maintained on a cash basis, meaning cash is recognized upon receipt rather than when earned and expenses are recorded when paid rather than when incurred. The records also clearly differentiate between funds received from various sources and the corresponding disbursements. Cash includes cash on hand, demand deposits, and cash equivalents. Funds received by the entity are deposited into its designated bank accounts, which are managed and controlled by the entity. The cash reported in the Statement of Cash Receipts and Payments consists of cash balances held with the Central Bank of Lesotho and Standard Lesotho Bank, which serves as a commercial bank, 5.2 Capital assets Fixed assets are expensed in full on acquisition. 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