I Promoting Accountability of Public Resources AUDITOR GENERAL'S REPORT On the Financial Statement Audit of the Ebola Emergency Response Project (EERP) I i' . l' I For the year ended December 31,2023 ' '• '-1 June 2024 ( ~ ,.- ~.-. - P. Garswa Jackson, Sr. FCCA, CFIP, CFC Auditor General, R. L. I Auditor General's Report on the Closeout Financial Statement Audit of the Ebola Emergency Response Project (EERP) For the period December 31, 2023 Table of Contents Opinion ............................................................................................................................ 3 Basis for Opinion .... .......................................................................................................... 3 Management's Responsibility .......................................................................................... 3 Auditor's Responsibility ................................................................................................... 4 1 Promoting Accountability of Public Resources ........ I Auditor General's Report on the Closeout Financial Statement Audit of the Ebola Emergency Response Project (EERP) For the Fiscal p eriod ended December 31, 2023 Acronyms Acronyms/ Abbreviations/Symbol Meaning AFP Audit Focal Person AG Aud itor General APA Assistant Project Accountant CBL Central Bank of Liberia CCC Community Care Center CPA Certified Public Accountant DSA Daily Substance Allowance EERP Ebola Emergency Response Project EVD Ebola Virus Disease FS Financial Statements GAC General Auditing Commission CFC Certified Financial Consultant CFIP Certified Forensic Investigation Professional FCCA Fellow Member of the Association of Chartered Certified Accountants Gol Government of Liberia WAPCOS Water and Power Consultancy Services GCC General Conditions of Contract sec Special Conditions of Contract IBRD International Bank for Reconstruction and Development IDA International Development Association INTOSAI International Organization of Supreme Audit Institutions IPSAS International Public Sector Accounti ng Standards ISSAI International Standards of Supreme Audit Institutions MOH Ministry of Health ICC International Consolidated Contractors PFMU Project Financial Management Unit PIM Project Implementation Manual PPC Public Procurement and Concessions Act PIU Project Implementation Unit SPA Senior Project Accountant WHO World Health Organization 2 I Promoting Accountability of Public Resources I Auditor General's Report on the Closeout Financial Statement Audit of the Ebola Emergency Response Project (EERP) For the Fiscal period ended December 31, 2023 .~ , . "(\\~ ~ (Y.!.t:li.. --:,, -~~~~ I \I AUDITOR GENERAL'S REPORT June 27, 2024 Dr. Louise M. Kpoto Minister Ministry of Health Republic of Liberia RE: AUDITOR GENERAL'S REPORT ON THE FINANCAL STATEMENT AUDIT OF THE EBOLA EMERGENCY RESPONSE PROJECT {EERP). Unqualified Opinion We have audited the accompanying financial statements of the Ebola Emergency Response Project (EERP) as at December 31, 2023 financed by IDA D0080 which comprises the Statement of Receipts and Payments, Statement of Comparison of Budget and Actual Amounts and a summary of other accounting policies and explanatory notes. In our opinion, the accompanying financial statements (IDA D0080) present fairly, in all material respects, the Statement of Receipts and Payments as at December 31, 2023, Statement of Comparison of Budget and Actual Amounts and a summary of other accounting policies and other explanatory notes for the fiscal period then ended in accordance with International Public Sector Accounting Standards (IPSAS) Cash Basis of Accounting. Basis for Opinion We conducted our audit in accordance with International Standards of Supreme Audit Institutions (ISSAis). 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 entity in accordance with the Code of Ethics for Supreme Audit Institutions together with the ethical requirements that are relevant to our audit of the financial statements in accordance with the World Bank guideline and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Management's Responsibility Management is responsible for the preparation and fair presentation of the financial statements in accordance with IPSAS Cash Basis, · and for such internal control as management determines is 3 I Promoting Accountability of Public Resources I Auditor General's Report on the Closeout Financial Statement Audit of the Ebola Emergency Response Project (EERP) For the Fiscal period ended December 31, 2023 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 its 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 cease operations, or has no realistic alternative but to do so. The EERP Management is responsible for overseeing the Project's financial reporting process. Auditor's Responsibility Our 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 auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAis 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. P.G CA,CFIP,CFC Audi Monrovia, Liberia June 2024 4 I Promoting Accountability of Public Resources ..__.. I Auditor General's Report on the Ooseout Financial Statement Audit of the I Ebola Emergency Response Project (EERP} For the Fiscal period ended December 31, 2023 I I Ebola En-iergency I Respc)nsc Project (EERP) I hmmn~I Srnkmt'nf nt World Bank hm for the preparation and presenmrion of the Project's financial statement!l, which give a true and fair view of the stale of affairs of the Project for and as at the end of the financial year ended on 1)ecffll ber 31, 2023. I This responsibility includes (i) maintaining adequate financial management :maugemcnt and cnsunng that these continue to be cffo.-tivc throughout the reporting period, (ii)rnaintaining pmpcr accounting records, which disclose with reasonable accuracy at any time the financial poi;ition of the projw, (fu)drsigning, implementing and mainaining intemaJ controls relevant to the preparation and fair presentation of the I financial statement, and ensuring that they arc free from material misstalcmcnt:l!, whether due to error or fraud,(tv) safeguarding the assets of the project, (v)sdccting and applying apprupriatc accounting policies and (v)making accounting estimates that arc reasonable in the cirn1mstanccs. I The PFMU and the Project Coordinator for Ebola Vim!, ()i~st' (EVD) project accept responsibility for the ProJect's financial statements, which have been prepared on the Cash Basis Method of Financial Reporting, using appropriate accounting policin in accordance >mth International Public Sector Accounting Standard:i. I lbe PFMU and the Project Coordinator for Ebola Vi.nu. Di:;ease (EVD) project are of the opinion that the Project's financial 5tatements give a tt'Ue and fair view of the Grlltc of Project's rr:insactionc during the financial year ended December 31, 2023, and of the ProjN:t's financial position as at that date. The PFMU I and the Project Coordinator for Ebola Virus Disease (EVD) project further confirm the: completeness of the accounting rew.rds maintained for the Project, which have been relied upon in the preparation of the Project financial statements as wdl as the adequacy of the systems of internal fu1ancial control. I The PPMU and the Project Coordinator for Ebola Virus Disease (IND) project confirm that the Project bas complied fully with applicable Government Regulations and the tern-.., of external finanong covenants, and that Project funds .ceceived during the financial year under audit were used for the eligible pwposcs for which I they were intended and were properly accounted for. Approval of the Project Financial Statements I The Project financial statements were approved by lhc: P,rj~t F ~ t Unit and the Project Coordiruttor for Ebola Virus Disa.u- (F.VD) project on ..00~--~~--- 2024 I I I I I 6 I Promoting Accountability of Public Resources I I I I Auditor General's Report on the Ooseout Financial Statement Audit of the I Ebola Emergency Response Project (EERP) For the Fiscal period ended December 31, 2023 I GENERAL INFORMATION I PROJECT MANAGEMENT TEAM I Project Financial Management Unit: Papin Daniels, CA, CPA Unit Director Project Financial Management Unit (PFM-U) I Leroy N. Fendor, CA, CPA Deputy Director I Subozu Kollic. Cffi, CA, CP1\ Project lntemal Auditor I Registered Office: Project financial Management Unit (PFMU) Ministry of Pina nee Broad and Mechlin Street I Monrovia - Libcna Project Implementation Unit: Matthew T. K. Flomo I Project Coordinator Ebola Emergency Response Project (EERP) Ministry of I Iealth I Monrovia - Llbcria Project Location: Ministry of Health I Tubman Boulevard Monrovia, Liberia I Bankers: Central Bank of Liberia & GT Bank Liberia I jmited Monrovia I I I I I 7 I Promoting Accountability of Public Resources I I I I Auditor General's Repo,t on the Closeout Financial Statement Audit of the I Ebola Emergency Response Project (EERP) For the Fiscal period ended December 31, 2023 I STATEMENT OF RECEIPTS AND PAYMENTS 2 FOR THE PERIOD ENDED DECEMBER 31, 2023 I I December 31. December In Uniud Sklk1 Dollar1 Note~ 2023 31,2022 Cummulatrvc: I Receipt I lr>A GranL Toptal Receipt 4 912,993 912,993 ')75,083 975,083 72,576,629 72,576,629 I Payment Phaset s 37,365,310 I Phase 2 Fit for Purpose Human Resources (Health Workforce Program) 6 7 7X,879 12,022,,551 I 2,006,400 Reengeerd Health lnsra11tn1eture 8 691,478 422,970 2,Sli,433 I Epidemic Preparedness & Response Quality Service Deliver')' Systems Restored I) 10 1,747,414 1,383,931 Medicine Management & Logistics 11 145,584 309,340 I Administration & Prognun Management Provision of Essential Public Services 12 n 515,243 .115,109 4,558,905 185,011 Total Payments 1,206,721 962,543 72,396,295 I Excess of teceipts over payments (payments over receipts) Fund Balance as at beginning (293,728) 474,060 12,541 4<'1,520 180,3.H I Cummulati\•c fund balance 180,332 474,060 180.,133 I I I I I s Promoting Accountability of Public Resources I - --·-- I I I Auditor General's Report on the Goseout Financial Statement Audit of the I Ebola Emergency Response Project (EERP) For the Fiscal period ended December 31, 2023 I STATEMENT OF FUND BALANCEAND CASH STATUS 3 I FOR THE PERIOD ENDED DECEMBER 31, 2023 I December 31, December .31. In llnitl!d Slate.< Dollars 2023 I A Fund Balance 2022 I Balance of Project Fund 474,060 461,520 Add: 'l'otal Receipts during the period 912,993 975,083 I Toti\) Fund available for operations 1,387,053 1,436,603 I 1.cll!l: Total J>aymcnts dunng the period ~06,721 962,543 Balance of project fund at the end of the year 180,332 474,060 I B Cash Statua: I Cash at Hank 180,332 474,060 Tolal Cuh on band and in bank 180,332 474,060 I Diffaruncic bcawccn A and B I I I I I I 9 I Promoting Accountability of Public Resources I - ----- I I Auditor General's Report on the Closeout Financial Statement Audit of the Ebola Emergency Response Project (EERP) For the period December 31, 2023 STATEMENT OF COMPARISON OF BU DGET AND ACTUAL AMOUNTS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2023 4 Ananlysis ofVa,.iancc Activities Within Components Project A c tual Annual Allocation E xpenditure Variance USS US$ USS USS mponcnt I : !-Cria. Tlw EERP was approved by the World Bank on Scptembcc 17, 2014. I 2. Use of Grant Proceeds '!be able below sets out the activities to be financed out of the grant proceeds, tlw allocation of the amounts I of the graut to each activity ii; shown below: Amount of I Activities grant allocated US$ Fit for Purpose Human Resources (Health Workforce Program) 15,994,684 I Reengineered Health Infrastructure Epidemic Preparedness & Response Quality Service Delivery Systems Restored 31.070,000 12.878,611 t,672,333 Medicine Management & Logistics 500,000 I Admin & Program Management Provision ofEsSC'ntial Public Services 4,550,000 _].2§/)21. 66.942.585 I All categories of expenditure shown in these financial statements ar<' fully financed based on the percen12gt' below: o/e of Expenditure I IDA gr.mt Total 100 100 ----- I Reponing currency I Financial reports have been presented in United States Dollan. Transactions denominated tn other currfficies are translated into United States Dollars and recorded at the rate of exchange ruling at the date of lrlltlsactions. Balances OC"flominated in other currencies arc- tTanslated into Cnited States Dollars at the 1'21e of I exchange prevailing on the reporting date. I I I I 12 I Promoting Accountability of Public Resources I I I I Auditor General's Report on the Closeout Financial Statement Audit of the I Ebola Emergency Response Project (EERP) For the Fiscal period ended December 31, 2023 I NOTES TO FINANCIAL STATEMENTS (ro11tin11tti) 7 Grant Receipts I Grant from donors for the EER project is recognized and reported in the S12tement of Receipr :tnd P:tyment as income when received and held in a b2llk account called designated income account for transitory pw:poses. Amounts approved for disbursement are transferred from the designated account into another bank account called the operational account. All payments for the EER project and activities arc made from I the designated account. Cash and bank balances Cash consist of cash in h:ind and balance at bank.. I Recognition of expenditure All expenditures are expensed whether they are revenue or cap1t.al in nature and income is recogniz-ed when I funds are received from the World Bank. Tax 'The project is 100 percent inclusive of tax. Taxes are '1f;thheid on consultants and vendors. I I I I I I I I I I I 13 f Promoting Accountability of Public Resources I - --·-- I I Auditor General's Report on the Closeout Financial Statement Audit of the Ebola Emergency Response Project (EERP) For the Fiscal period ended December 31, 2023 N r s·ro FT ' O c,~ nabt:'. r Du,.., [J ' .lutu I 1. 2023 ' l. 20~ wn.&:.a u.l, 1,. .. ,. Gn.n, t II) .!.'l~J1., 1, ID 1, ]9 14 ?,5,CI/I\ ;11.-1 ,01} 11.fDh A,7(li )_!Yf) ..!, 9,1 ~2 ln a::xn,, ?, S,tc D 99J 975,{ti,. 72.) ,' .,., by thud pa pt O <'I be .ill s 6 H th _ ,ices 8 104511 1.1 1 Ii 1 (18:, lmpmv,:d re~, ,,. ., fw l VL) ,wd c,th,;,r f' !I) ◄. 70 lmr•=~ "'1rv<',I.Hn •YDilulamc, 1"11 F l .fl P ,u . u V.721.LI I ",. n , i .1t- l, l t 7 4 ',,, <>91,47 ,i 4~2.• J71J 14 Promoting Accountability of Public Resources ------ ......... Auditor General's Report on the Closeout Financial Statement Audit of the Ebola Emergency Response Project (EERP) For the Fiscal period ended December 31, 2023 N 'r.E TOT H . /t6 I) n~ c,mbcr D · bN 31, 2 ,1. ~ 22 ll39H 1.4 / 'i.. ! ' 1-7 41 l, - 71 1,5' 672. 33 1,l ,9\ 1 11 I' l , 1~11 ')7,1 4 ,, .19.) f:!:>,6..""2 2. f)5 42, 57 17. 1 33t . l RI, I 4-0l,34" nr;,1 1. I . 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"" J.rtt..J c 15 I Promoting Accountability of Public Resources ----- - I Auditor General's Report on the Closeout Financial Statement Audit of the Ebola Emergency Response Project (EERP) For the Fiscal period ended December 31, 2023 PROJECT D SIGNATED ACCOUNT 'TATEMENT 10 Account umhcr: ll0200627J & 03 138 4/ 2/ 1/ Account Type: OUO l Depository Bank ( ): ntral Bank f Liberia & G Dank Address: shmuo tr t & 13th Street onrovia., Liberia Currency: United States Dollar December 31, 2023 De ember 31, 2022 Total Fund Recei ed 912,993 975 0 3 Total funds received i_n DA 912 993 975,083 m un t spent (1,206,721) (962,543) Balance as at h eginrung 474,060 46 1,520 Balanc~ as a, 0 cember 31, 2023 180,332 474,060 Closing Balanc Consi t of: 02/205/ 30 /0 ( e.ntral Bank ofLberia) 217 285,64 0313 04/0 2/000 1/000 ( TBank Liberia Ltd) 180,107 188,-99 Ca b on Hand-Petey Ca h 9 120 180 3J2 474,060 16 I Promoting Accountability of Public Resources