Deloitte.
Angola Health System Performance Strengthening
Project
Financial statements as of December 31, 2022,
together with the Auditor's Independent Report
Deloitte Auditores, Lcla.
Deloitte. .
D e lo i t e .l.Registo na CMC - 003/SAE/DSEA/CMVC/04-201
Condomfnio da Cidade Financeira
Via 58, Bloco 4 - 59, Talatona
Luanda
Reptiblica de Angola
Tel: +(244) 923 168 100
www.deloitte.co.ao
INDEPENDENT AUDITOR'S REPORT
To the Management of the
Portfolio of Health Projects of the Ministry of Health of Angola
REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS
Qualified Opinion
We have audited the accompanying financial statements of the Portfolio of Health Projects of the Ministry of
Health of Angola, reporting on the Angola Health System Performance Strengthening Project (the "Project"), loan
reference 88350-AO, and on the Child Health Expansion Angola Project ("GAVI"), Grant reference B0225-AO,
which comprise the Statement of Cash Receipts and Payments for the year ended December 31, 2022, which shows
the amounts of 20,029,167 USD and 2,014,018 USD, respectively, of funds received, the amounts of 15,511,398
USD and 1,353,177 USD, respectively, of expenditures paid during the period then ended, and a cash balance of
14,357,295 USD and 2,593,023 USD, respectively, and the accompanying notes to the financial statements,
including a summary of the significant accounting policies.
In our opinion, except for the possible effects of the matters described from the first to the fourth paragraphs and
except for the effects of the matters described in the fifth and sixth paragraph of the "Basis for Qualified Opinion"
section, the accompanying financial statements give a true and fair view, in all material respects, of the cash
proceeds and disbursements and uses of funds by the Project during the year ended December 31, 2023, in
accordance with Cash Basis IPSAS - Financial Reporting Under the Cash Basis of Accounting issued by the
International Public Sector Accounting Standards Board.
Basis for Qualified Opinion
Until the date of this report, we did not obtain external confirmations and/or sufficient supporting information for
the amounts disbursed by the Project and by GAVI, in favor of the Target Provinces, Municipalities and the National
Directorate of Public Health, in the amounts of 3,369,758 USD and 30,266 USD, respectively, included in the caption
"Cash - Provincial Sub-accounts" (Note 10) of the Statement of Cash Receipts and Payments for the year ended
December 31, 2022. Furthermore, we have obtained reply from a banking institution to our request for
confirmation of balances and other information, which includes bank balances, in the total amount of 787,851 USD,
which are not reconciled with the Project's and GAVI's accounting records. Consequently, we were unable to
perform certain audit tests and conclude on the effect, if any, on the financial statements as of December 31, 2022,
of any adjustments that could have been identified, had we obtained the confirmations and/or information
referred to above.
IMPACT THAT an.a-e m
MATTERS
6ta5,-etd-camED comnlFED
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rype: Limited Liability Company) Tax no.: 5401022670 1 Luanda CRC Registration no: 106/1997 | Share captal KZ 1000 000 000,00
Head offices: Condominio Cidade Financeira, Via S8, Bloco 4 50, Ta atona, Luanda
) 2024. For information, contact Deloitte Auditores, Lda.
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Page 2 of 4
As of December 31, 2022, Component 1- "Improving the Quality of Health Services Delivery in Target Provinces" of
the Project and GAVI, includes expenditures paid in the amounts of 766,206 USD and 646,783 USD, respectively, for
which we have not obtained enough supporting documentation. Consequently, we were unable to conclude on the
reasonableness and eligibility of said expenditures.
As of December 31, 2022, the Component 2 - "Strengthening System-wide Enabling Factors that Support Delivery
of Quality Health Services" of the Project includes (i) expenditures paid in the approximate amount of 2,335,000
USD, related to accommodation and travel expenses incurred during the pandemic period in 2020, for which we
have not obtained any evidence of approval from the International Bank for Reconstruction and Development to
these expenditures, nor signed contracts; and (ii) expenditures paid in the amount of 249,806 USD, for supervision
services of the works related to the construction of the National School of Public Health. According to information
obtained from the Project's Management, as of the date of this report, the said school has not yet been built, being
noted that as disclosed in note 2 of the accompanying notes, the Project is expected to close on July 31, 2024.
Consequently, we were unable to conclude on the reasonableness and eligibility of said expenditures.
As of December 31, 2022, the Component 1- "Improving the Quality of Health Services Delivery in Target
Provinces" of the Project includes expenditures paid to World Vision, in the amount of 606,452 USD, under the
agreement for "Multisectoral Response to Drought and Nutritional Strengthening", that correspond to the
submission and approval of the final report, including a financial final report. Up to the date of this report, we have
not obtained those final reports. Consequently, we were unable to conclude on the reasonableness and eligibility of
said expenditures.
During our analysis of the Project's and GAVI's cash balances as of December 31, 2022, we have verified that the
bank deposits are overstated due to an inaccurate exchange revaluation, in the approximate amounts of 405,000
USD and 249,000 USD, respectively. Consequently, as of December 31, 2022, the cash balances and the caption
"Receipts - Designated account" are overstated by those amounts.
As of December 31, 2022, Component 4- "Project Management and Monitoring and Evaluation" of the Project,
includes expenditures paid in the approximate amount of 493,000 USD, related to fines due to late payments of
Personal Income Taxes, which relate to non-compliance with laws and regulations and therefore we considered it
non-eligible for the implementation of the Project. Consequently, the Project's expenditures for the year ended
December 31, 2022, are overstated by that amount.
We conducted our audit in accordance with International Standards on Auditing (ISAs) and further technical and
ethical standards and guidelines as issued by Ordem dos Contabilistas e Peritos Contabilistas de Angola (the
Angolan Institute of Statutory Auditors). Our responsibilities under those standards are further described in the
"Auditor's responsibilities for the audit of the financial statements" section below. We are independent from the
Project in accordance with the law and we have fulfilled other ethical requirements in accordance with the Angolan
Institute of Statutory Auditors code of ethics.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
qualified audit opinion.
Other matters
The financial statements of the Project for the year ended December 31, 2021, presented for comparative purposes
were audited by another auditor and the Independent Auditor's Report issued on June 30, 2022, contains one
qualification similar to the matter described in the first paragraph of the "Basis for Qualified Opinion" section.
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Page 3 of 4
Responsibilities of management for the financial statements
Management is responsible for:
- the preparation of financial statements that give a true and fair view of the Project's financial position,
financial performance and cash flows in accordance with International Public Sector Accounting Standard
(IPSA) - Financial Reporting Under the Cash Basis of Accounting;
- designing and maintaining an appropriate internal control system to enable the preparation of financial
statements that are free from material misstatement, whether due to fraud or error;
- the adoption of accounting policies and principles appropriate in the circumstances; and
- assessing the Project's ability to continue as a going concern, and disclosing, as applicable, the matters that
may cast significant doubt about the Project's ability to continue as a going concern.
Management is also responsible for overseeing the Project's financial reporting process.
Auditor's responsibilities for the audit of the financial statements
Our responsibility is to obtain reasonable assurance on whether the financial statements as a whole are free from
material misstatements, 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 ISAs 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 ISAs, we exercise professional judgment and maintain professional
skepticism throughout the audit. We 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 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
Project's internal control;
- 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 the Project's ability to continue as a going concern. If we conclude that a material
uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the
financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based
on the audit evidence obtained up to the date of our report. However, future events or conditions may cause
the Project to cease to continue as a going concern;
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Page 4 of 4
- 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;
- 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.
Lua ,July 2024
Deloitte Auditores, Limitada
Represented by Luis Filipe Alves
Member of OCPCA N2 20140026
ANGOLA HEALTH SYSTEM PERFORMANCE STRENGTHENING PROJECT'
LOAN NUMBER IBRD 88350-AO, TF 080225
SOURCES AND USES OF FUNDS STATEMENT
DECEMBER 31, 2022 AND 2021
(Amounts Stated in United States Dollars - USD)
PFSS GAVI
Notesya
2022 2021 2022 2021
Receipts/(Payments) Receipts/(Payments) Recelpts(Payments) Receipts/(Payrents)
RECEIPTS
Designated account 2 5053000 7976832 1433343 3 260721
Direct payments 3 9089604 10485587 580675 330581
IBRD Loan & TF sub-tota 14142604 18 462 419 2014018 3591302
Others Contribution 5 5_86_563 -_-
Local Contribution sub-tota 5 886 56 - -
TOTAL RECEIPTS 20029 167 18462419 20140181 3591302
PAYMENTS
Component 1: Improving the Quality of Health Services Delivery in 6 (6574349) (9407 147) (1201712) (749595)
Target Provinces
Component 2 Strengthening System-wide Enabling Factors that 8 (4079 687) (958 767)
Support Delivery of Quality Health Services
Component 3 Contigent Emergency Response Component CERC 9 - -
Component 4 Project Management and Monitoring and Evaluation 10 (4857 362) (3 374 821) (151465)
TOTALPAYMENTS (1551 51981 (13740735 (1353177 (74959
Increase/ (Decrease) in Cash 4517769 4721684 660841 2 841708
OiferenKa Cambial 13 - 2108171 (2252214)
Cash at the beggining of the year 9839527 3009 672 1932182 1342687
Decrease In Cash of the year 4771769 4721 684 660841 2841708
Cash at year end 14 14357295 983952 2593023 193218
The accompanying explanatory as are in es statement of cash receipts and payments.
The Pr ordmnator The Project Fim cal Manager
oaqui, So ka/ /Oval Racha Aodrade Romlo/
REPUBLIC OF ANGOLA
MINITRY OF HEALTH
Loan nQ: IBRD - 88350
Bank Disbursement Reconciliation In 2022
PFSS GAVI
Disbursed b World Bank
Opening Balance .
Add: Direct Payments Year 2022 9 089 604 580675
Add: Designated Account______________
Funds disbursed on 17-Junho-2022 5053000,00
Total Designated Account 5 053 000r00 0.00
Total Dibursement by World Bank 14142 603,99 580 675,06
Received by
Opening Balance .
Add: Direct Payments Year 2022 9 089 604 580 675
Add: Designated Account
Funds received on 17/06/2022 S5052 980.00
Total Designated Account 5 052 980OO0 0.00
Total Receipt by PFSS 14142584,00 580 67506
Vanance if any 1999 0.00
The diffrence with the amount disbursed The diffrence with the amount disbursed
Reason of Variance by the World bank is 20,00 USD and by the World bank is 0,00 USD and
represents bank chargesfrom represents bank charges from
in mntermediary Bank.
REPUBLIC OF ANGOLA
MINISTRY OF HEALTH
Designated Account Activity
Reporting Period: 1 January 2022 to 31 December 2022
P160948 - Angola Health System Performance Strengthening Project (HSPSP) Account Number 1002169836 Account Number
Loan Number: IBRD 88350 AND TF 80225 AO 1002475554
Bank: Standard Bank Angola
PFSS GAVI
Une PART I Amount Amount
1 Advances accumulated on 31 December 2022 33369388 6055500
2 Accumulated expenses on 31 December 2022 16618526 667104
3 Advances to be justified (line 1 minus line 2) 16750862 5388396
Une PART II
4 Opening balance on 01 January 2021 7413069 1640344
5 Accumulated adjustments (add / subtract)
6 BM advances during the period 5052980 1433323
7 Add lines 5 and 6 5052980 1433323
8 Advances to be justified (add row 4 and row 7) 12466049 3073667
9 Final balance of the designated account on 31 December 2022 8347325 1000766
Accumulated adjustments (add / subtract) (Disbursement Redisse e Gavi and
10 Other) -5890362 0
11 Expenses on 31 December 2022 10009 086 2072902
12 Add lines 10 and 11 4118724 2072902
13 Add lines 9 and 12 12466049 3073667
14 Subtract line 8 and line 13 0
Une PART Ill
15 Total forecast to be paid by BM
16 Final balance of the designated account after adjustments
17 Balance transferred and not used for eligible expenditure
18 Direct payments
19 Add lines 16, 17 and 18
20 Needs for the next 2 quarters (line 15 minus line 19)
MINIS I O DA SAúDE
GABINETE DE ESTUDOS PLANEAMENTO E ESTATISTICA
DIRECÇÃO NACIONAL DE SAÚDE PÚBLICA
PORTFOLIO PROJECTOS DE SAÚDE
PROJECTO DE FORTALECIMENTO DO SISTEMA DE SAÚDE
HEALTI SYSTEM PERFORMANCE STRENGTHENING PROJECT
Empréimo N. 1 8835 - AO
Prjec ID N.* Pl60948
DEMONSTRAÇOES FINANCEIRAS ANUAIS
PFSS
2022
HEWLETT-PACKARD COMPANY
PORTFOL PRJECTOS DE SAúDE 00 MINSA FINANCIADOS PELO BANCO MUNDIAl.
Miu 1 me I Gei I uiW age
m e.e ~,a çdaao reon
Unidade de Coordenação Central, Avernda 1° Congresso do MPLA n.°67 (Cave)
Edificio da Direcçio Nacional de Saúde Pública/
Luanda - Angola +244 934 372 012
MINI RIO DA SAODE
GABINErE DE ESTUDOS PLANEAMENTO E ESTATISTICA
DIRECAO NACIONAL DE SAODE POJBUCA
PORTF6LIO PROJECTOS DE SAODE
PROJECTO DE FORTALECIMENTO DO SISTEMA DE SAODE
HEAUH SYSTEM PERFORMANCE STRENGTHENING PROJECT
Empr6kmo N. 8835- AO
Project ID N. P160948
NOTES TO THE FINANCIAL STATEMENTS AS OF DECEMBER 31, 2022
(Amounts Stated in United States Dollars - USD)
EXPLANATORY NOTES
1. ACCOUNTING POLICIES
Basis of preparation
The Project financial statements have been prepared in accordance with the "Cash Basis IPSAS, Financial
Reporting Under the Cash Basis of Accounting". Cash basis is a basis of accounting that recognizes
transactions and other events only when cash is received or paid. The accounting policies have been
applied consistently throughout the period.
Management has assessed the Project's ability to operate on a going concern basis taking into
consideration all relevant information, facts and circumstances, including subsequent events to the date of
the financial statements, disclosed on Note 13. As a result of this evaluation, Management concluded that
the Project has adequate resources to maintain its activities, having no intention to cease activities in the
short term, and considered the use of the going concern assumption as appropriate.
Reporting Entity
The Project financial statements are for the Statistical Studies and Planning Office ("Entity" or "Project
Implementation Unit") reporting on the project "Angola Health System Performance Strengthening
Project" (PFSS). The Entity controls its own bank accounts.
The Entity is a Statistical Studies and Planning Office (GEPE) that is part of the Ministry of Health of Angola
and holds its domicile at Rua 12 Congresso do MPLA n267 in Luanda Province.
Project description
The Government of Angola has entered into the loan agreement nQ 88350 AO on June 01, 2018, in the
amount of 110 million USD from the International Bank for Reconstruction and Development (IBRD) to
implement the Angola Health System Performance Strengthening Project" (PFSS).
The Health System Strengthening Project (PFSS) is implemented in the 34 Municipalities of Angola. Project
Development Objective is: Increase the Use and Quality of Health Services in the Target Provinces and
Municipalities with a focus on women of reproductive age and children up to 5 years old. The Project also
aims to develop a pilot Result Based Financing (FBR) approach in 5 of the 34 Municipalities. The PFSS has
4 components, namely: Component 1: Improving the Quality of Health Service Delivery in Target Provinces
(US$65 million); Component 2: Strengthening Management of the National Health System to Support the
Delivery of Quality Health Services. ($35 million); Component 3: Supporting Response Capacity and
Prevention of Public Health Emergencies (US$0) and Component 4: Project Management, Monitoring and
Evaluation (US$10 million).
The Project's intervention seeks to demonstrate that the contracting mechanism creates an enabling
environment for a positive behavior change of health professionals and to identify and support the
necessary institutional changes to reduce spending inefficiencies. To this end, the Project guarantees fixed
PORTFOUO PROJECTOS DE SAOlDE DO MNSA FINANCADOS PELO BANCO MUNDIAL
PMs 7 mo I Gw I wvAces
'.ade de aWn o 4dt
Unidade de Coordcnaso Central, Avenida lP Congresse do PLA n.* 67 (Cave)
Edificio da Direclo Nacional de Saude P6blical
Luanda Angola: +244 934 372 012
MINISI DA SAOlDE
GABINETE DE ESTUDOS PLANEAMENTO E ESTATISTICA
DIREC?AO NACIONAL DE SAODE POBLICA
PORTF61ue PROJECTOS DE SAI)DE
PROJECTO DE FORTALECIMENTO DO SISTEMA DE SAIJDE
HEALTH SYSTEM PERFORMANCE STRENGTHENING PROJECT
Empr5timo N. 8835- AO
Project ID N' Pl60948
funding for a minimum package of services for the target population and an additional variable funding
scheme dependent on the performance of the Municipalities. The pilot is structured around management
agreements between Ministry of Health, Provincial Governments and Municipal Administrations.
The closing date of the Angola Health System Performance Strengthening Project" (PFSS) is September 30,
2023.
Presentation Currency
The presentation currency is the United States Dollars which is different from the official currency in
Angola, presently the Kwanza (AKZ"). The reasons for having the USD as the presentation currency relates
to the fact that this currency is the currency in which the loan was granted and is deposited in PFSS
Designated Account. The amounts stated in Kwanza are converted to USD at the spot exchange rate
prevailing at December 31 each year.
Fiscal regime
The Entity itself is currently exempt from any corporate income taxes. In relation to third parties is
currently subject to the following:
i) Social security ("SS"1: This contribution amounts to a total of 11%, being 3% of the employee's
responsibility. During the year ended the Entity did not hold any employee's, being all functions of the
Project assumed by hired individual consultants, whose contracts include payment to social security
as described above.
ii) Personal income tax: This tax is withheld by the Company and deducted from employees' salaries,
being calculated based on their remuneration. Executive Decree 28/20 of July 22, defined thirteen
variable increasing rates, the maximum rate being 25%;
iii) Proper tax: Law 20/20, of July 9 establishes that the payment of property tax on property income
obtained after May 31,2011, operates by withholding tax at the rate of 15% if the owner is not exempt
Additionally, income with rentals is no longer taxed under the corporate income tax regime, with the
taxation being computed based on the annual rents accounted for using a tax rate of 15%;
iv) Corporate income tax: Law n. 2 26/20 of July 20, establishes the tax regime for the settlement and
provisional anticipated payments related to corporate income tax, and services rendered (at the rate
of 6.5%), operating as a withholding tax; Law n 27/22 of August 22, 2022, reducing the withholding
rate applicable to the special regime for the taxation of accidental services to 6.5% also;
v) Value added tax: Law nQ7/19 of 24th Abril replacing the Consumption tax, entered in force on the 1st of
October of 2019, establishes a single tax rate of 14% for all transmission of goods, services and imports.
Laws n No. 17/19 of August 13, 2019, n2 31/20 of August 11, 2020, nQ 31/21 of December 30, 2021
amend successively Law n2 17/19 of the Code of Value Added Tax and introduce a new rate. Circular
No. 18 of March 25,2020 of the General Tax Administration, exempts projects with external financing
of Value Added Tax payments. Law no. 14/23, of 28 December 2023 (Law amending the Value Added
Tax Code - VAT) was published on December 28, 2023 and came into force on the same day. Among
the main changes we can mentioned the new rate for hotel and restaurant services (7%) and the
following stand out Transmission of food and agricultural inputs (5%).
PORTF&uO PROJECTOS DE 5AClDE 00 MINSA FINANCIADOS PELO BANCO MUNDLAL
Unidade de Coordena,ile Central. Avenida 1"'Congresso do WJLA n.* 67 (Cave)
Edificio da Direrglio Nacional de SaliPt lc alE
Luanda - Angola: +244 934 372 012
MINI RIO DA SAtODE
GABINETE DE ESTUDOS PLANEAMENTO E ESTATISTICA
DIREC?AO NACIONAL DE SAODE POBLICA
PoRTF6LIO PROJECTOS DE SAlODE
PROJECTO DE FORTALECIMENTO DO SISTEMA DE SALDE
HEALTH SYSTEM PERFORMANCE STRENGTHENING PROJECT
Empr&rsima N. 835- AO
Project ID N? Pl60948
vi) The main fiscal changes in 2022 are mentioned in the General state Budget for 2022 through law
nQ32/21 of December 30,2021.
vii) In accordance with current legislation, tax returns are subject to review and adjustment by the tax
authorities for a period of five years. Accordingly, the Entity's tax returns for 2022 are still subject to
review and adjustment.
2. RECEIPTS - Designated Account
During the year ended December 31, 2022, under the loan agreement (IBRD: 88350 - AO) and the trust
fund (GAVI: 0B0225) as described in Note 1 above, received funds in its respective designated accounts as
follows:
PFSS - Cr. 88350 - A0:
Designated Account 5 053 000 7 976 832
GAVI - TF OB022 5:
Designated Account 1433 343 3 260 721
3. RECEIPTS - Direct Payments
During the year ended December 31, 2022, under the loan agreement (IBRD: 88350 - AO) and the trust
fund (GAVI: 0B0225) as described in Note 1 above, the Entity has benefited from direct payments made by
the World Bank towards the project as follows:
PFSS - Cr. 88350 - AO:
CONSULTANTS / SUPPLIERS 2022 2021
WORLD FOOD PROGRAM WFP 2.162.676 1.659.340
LUDIMED LDA 1.416.246 736.523
CASAIS ANGOLA ENGENHARIA E CONSTRUC 947.287 427.586
PORTFOUO PROJECTOS DE SAOlDE DO MINSA FINANCIADOS PELO BANCO MUNDIAL
ARM& AV I[ a"
unla,ae I tIeta50dFort ho
Untidade de Coordena9a Central, Avenida 1 Congresso do dPLA n. 67 (Cave)
Edificio da DirecvAo Nacional de Safde Pfblical
Luanda - Angola +244 934 372 012
MINI RIO DA SAODE
GABINETE DE ESTUDOS PLANEAMENTO E ESTATiSTICA
DIREC4AO NACIONAL DESALDE PlBLICA
PORTF6LIO PROJECTOS DE SAODE
PROJECTO DE FORTALECIMENTO DO SISTEMA DE SAODE
HEALTH SYSTEM PERFORMANCESTRENGTHENING PROJECT
Empr6slirm N. 835 - AO
Promjed ID N P160948
PRINCE FARMA 853.396 204.488
MISSIONPHARMA 645.915 832.404
WORLD VISION CANADA 606.452 2.425.810
DECIFER DE DECIO LOURENCO ENCARNACA 420.720 -
UNICARE SOLUTIONS PREST DE SERV LDA 348.914 -
STUDI INTERNATIONAL 249.806 83.269
FLY HOTEL SERVE SO SOCIEDADE DE SER 215.243 -
ROSA DIOGO DE JESUS MOREIRA 168.000 42.000
JOAQUIM SAWEKA 165.000 15.000
JOAO CARLOS D P BLASQUES OLIVEIRA 138.000 84.000
MARIA JOSE MATA MOUROS REZENDE COST 113.800 120.000
ANA MARIA DA CONCEICAO TEIXEIRA LEI 108.865 112.950
NEXOIL CORPORATION LDA 98.688 -
ANSELMO MANUEL DA CONCEICAO 94.040 83.600
JOAO FRANCISCO PINTO DOMINGOS 79.364 -
JORGE LAGOS DOS SANTOS AGOSTINHO 72.828 75.300
ANA ALICE OLIVEIRA 72.000 -
BRUNO DA SILVA MOTA VEIGA 71.250 62.750
PRECIOSA JULIA POMBA 70.050 43.550
HENRIQUES NKOSI KIASOTOKA 67.221 68.475
KPMG ANGOLA AUDIT TAX ADVISORY SA 60.775 -
OSVAL ROCHA ANDRADE ROMAO 57.41S -
SONIA KATANHA ALBINO KARYMBA LUIS 55.000 60.000
BITRAN Y ASOCIADOS 54.065 99.119
CARLOS JOSE SEBASTIAO DE ARAGAO 54.000 11.273
SARA CATOMA LUMBONGO SEGUNDA 40.000 40.600
ANA GLORIA MIRANDA CASSESSA MORAlS 24.000 68.000
ALEXANDRE JUNIOR KAPAPELO JOSE 21.000 55.000
PAXE MANUE.A ALFREDO BEJE 18.000 13.500
BEN BEGBIE CLENCH 17.500 -
JUARI SILVA DA ROCHA GONCALVES 16.100 43.900
PAWA IT SOLUTIONS LDA 15.374 -
INSTITUTO DE HIGIENE E MEDICINA TRO 15.158
LTC TECH SOUTH AFRICA PTY LTD 14.958 -
ADILSON ANSELMO DOS SANTOS 11.000 -
MASINCA OANCEA 10.000 120.000
JOSE AGOSTINHO ALBERTO 9.000 43.100
FERREIRA ARMANDO PEDRO 6.800 32.400
TELMA EUTRINA INAMULYANGUE GABRIEL 6.700 23.450
ADAM VENANCIO TETE - 33.500
ALBINO LAMBO - 55.500
PORTF6LIO PROJECTOsDESAODE DOPMINSAFINANCIADOS PELOANCO MUNDLAL
IIT I ZE I rtva I a OA
VI dade emee do P*161O
Unidade de Coordena;o Central, Avenida I Congresso do MPLA n." 67 (Cave)
Edificio da Direc9to Nacional de Sa6ade Pfblical
Luanda - Angola:+244 934 372 012
MINIST RIO DA SAODE
GABINETE DE ESTUDOS PLANEAMENTO E ESTATf$TICA
DIRECcAO NACIONAL DE SAODE POiBLICA
PORTF6uO PROJECTOS DE SAOlDE
PROJECTO DE FORTALECIMENTO DO SISTEMA DE SACDE
HEALTH SYSTEM PERFORMANCE STRENGTHENING PROJECT
Emprsfm N. * 835 - AO
Proect ID N. P160948
ALFREDO CARLOS PERAZZO - 94.215
AMARILDO WILL BENTO TONET 100.000
ANABELA GEORGINA N BAPTISTA - 62.400
ARMENIO MARIA MANUEL DA SILVA 90.000
ASSIS AMBRIZ 35.000
BRUNO MIGUEL GOMES PITTA GROZ 35.000
CARLOS MANUEL ROCHA DOS SANTOS 7.517
CLARENCE JOSE MANUEL FUILA 30.150
CONFIDENTIA . 16.641
CRISTIANO PACIENCIA 7.848
DALVA MARIA DA ASSUNCAO BARROS SANT 150.000
DAMAS JOSE NACUNDO MABIALA 20.400
DANILO PATRICIO PEREIRA CUNHA 66.000
DAVID ANTONIO MUSSANGO NHUNGA 35.819
EDGAR ARTUR LUIS 38.821
EDUARDO SALDANHA LANGA 56.005
ELNOR INTERNATIONAL HOLDING LIMITAD 410.941
ERIKA UM FLORES 72.000
FERNANDA MARIA ESTIMA INGLES 96.000
IGOR SANDRO DA GAMA SANTIAGO 8.000
JOAO BAPTISTA _ 88.000
JORGE BRUNO GUILLERMO GOSIS 96.120
JOSEFINA PERPETUA NGOMA NGULO - 23.000
MARY DALY 33.000
NEIDE ESPERANCA GOUVEIA JOAQUIM - 15.400
ONESIMO FERNANDO BENTO DIBAIA - 10.000
OSCAR ALBERTO LOPEZ - 93.129
RAFAEL MANUEL CONSTANTINO - 95.400
Ran:RN000000361053 -_ (39.959)
Ran :RN000000384505 - (1,659.340)
Ran :RN000000390313 - (9.959)
ROSA MARIA DA PAIXAO FRANCO GEOVET 30.000
UNITED NATIONS POPULATION FUND - 2.496.592
VICTOR MANUEL CORREIA ALMEIDA MARQU - 5.060
Ran :RN000000394110 (11.269) -
NEXOIL CORPORATION LDA (92.432)
Ran:RN000000385560 (499.300) -
TOTAL USD 9.089.604 10.485.587
PORTF6UO PRQlECTOS DE AUDE DO MMA F1NANOADOS PELD aANCO MUNDIAL
FM RG6 AI ca.-O Am
Umdade de Coordenao Cantral, Avenida 1* Congresso do MPLA n. 67 (Cave)
Edificio da Direc9so Nacional de Safide Piblica/
Luanda - Angola: +244 934 372 012
MINIV IIO DA SAlDE
GABINETE DE ESTUDOS PLANEAMENTO E ESTATISTICA
DIRECCAO NACIONAL DE SAJDE POBLICA
PORTF6LIO PROJECTOS DE SA6lDE
PROJECTO DE FORTALECIMENTO DO SISTEMA DE SALDE
HEALTH SYSTEM PERFORMANCE SRENGTHENING PROJECT
Empr6stimo N. 8835 - AO
Project ID N. P160948
This creditor transaction in the amount of USD 499 300 refers to a refund received from the World Health
Organization in 2020, for not having provided the expected deliverables to the Project
The creditor transaction of USD 92 432 refers to a refund made by Hotel Corimba Sol, for not provided
services.
GAVE - TF 0B0225:
ELNOR INTERNATIONAL HOLDING LIMITAD 473 671 220 139
ISILDA MARIA SIMAO NEVES 60000 -
MARIA GEORGINA MIGUEL PANZO MARQUES 30000 -
NEOFARMA DISTRIB DE MED E COSMETICO 12 898 6 449
Ran:RN000000372925 Neofarma - (6 394)
Ran:RN000000383038 Neofarma (6394) -
ROSA MARIA DA PAIXAO GEOVETTY - 47888
TANIA JANETH FELIX JOAO 10500 62500
TOTAL USD 580675 330 581
4. RECEIPTS - Government Contribution
During the period ending on December 31, 2022, no amount has been funded by the Angolan Government.
S. RECEIPTS - Others Contribution
The funds received by the HSPS from other contributors during the year ended December 31, 2022, refer
to the reimbursement of funds from the Project REDISSE IV and the trust fund GAVI, in the amounts of
5,842,902 USD and 43,661 USD, respectively, for expenditures paid by the Project in previous years, in the
name of those entities.
6. PAYMENTS
Subomponent 1.1
Improving the Quality of Health Services Delivery in Target Provinces (US$45.Omillion). This component
would support activities at the provincial and municipal level to improve the quality of the health care
services in the target provinces and municipalities with the development of a PBF pilot in two selected
provinces. The improved quality of health services can lead to improved health service utilization, which
may indirectly lead to improvements in outcomes. An example of a pathway may be the renovation of
primary care facilities leading to higher community acceptability, resulting in the increased use of health
services as more children are brought for treatment and thus a reduction in deaths due to treatable causes.
The payments included in this caption, essentially relate to:
PFSS - Cr. 88350 - AO:
PORTOU10 PROECMS DE SAOJDE 00 MINSA FnANCIADOSPFELO WANCO MUNDIAL
m I GADVEWI CW4WVMA
L".dafe d. -Z no . W*aien Pertfv.
Unidade de CoordenaVilo Central, Avenida l' Congresso do MAPLA n.* 67 (Cave)
Edificio da Direc9io Nacional de Sade P(blical
Luanda - Angola: +244 934 372 012
MINISRIO DA SAODE
GABINETZ DE ESTUDOS PLANEAMENTO E ESTATISTICA
DIREC4;AO NACIONAL DE SAODE POBLICA
PORTF6LIO PROJECTOS DE SAODE
PROJECTO DE FORTALECIMENTO DO SISTEMA DE SAODE
HEALTH SYSTEM PERFORMANCE STRENGTHENING PROJECT
Empr6stimo N.* 8835 - AO
Project ID N P16948
ParticularsZ 2022 2021
1.1 Improving the Quality of Health Services Delivery in Target
Provinces 5311616 7989 572
Total 5 311616 7 989 572
The above payments were made both by direct payment and through designated account.
GAVI - TF 0B0225:
Particulars 2022 2021
1.1 Improving the Quality of Health Services Delivery in Target
Provinces 1201712 749595
Total 1201712 749 595
7. PAYMENTS
Subcomponent 1.2
Piloting Performance-Based Financing (US$20.0 million). The HSPSP will pilot a supply- side RBF approach
referred to as Performance Based Financing (PBF). The PBF pilot will support health service delivery
through a performance focus adjusted for the municipal context. Since Angola has not had any previous
experience implementing PBF approaches, this sub-component will support south-to-south learning
exchanges between Angola and other countries on a global level with practical experiences to share. An
assessment due to commence in April will inform the PBF design in areas to include, but not limited to, the
identification of the beneficiary population, the services (interventions) to be incentivized, the data sources
for monitoring and verification of results, and funding flows, while keeping an eye to the benefits of PBF
for overall health system strengthening. As part of project preparation, the task team together with the
MOH team reviewed the basic package of health services supported by the Angola MOH. From this package,
key interventions to be incentivized in line with the maternal and child health focus will be selected and
costed using existing costing information and further Bank analysis. In parallel, the Bank team will work
with the Social Protection sector and the Ministdrio da Administrag5o do Territ6rio e Reforma do Estado
(MATRE) to use existing social registries and the inputs for those being developed to support the
identification and registration of the beneficiary population.
PFSS - Cr. 88350 - AO:
Particulars 2022 2021
1.2. Piloting Performance - Based Financing 1 262 733 1417575
Total 1262 733 1417575
PoRTFOLIo PRojecTs DE5ADE DO MA FINANCADM PE4 3 ANCO MUNDIAL
Unidade de Coordenaw. Central, Avenida 1* Congress do MPLA n." 67 (Cave)
Edificio da Direcqgo Nacional de Sa6ida P61blical
Luanda Angola: +244 934 372 012
MINIST RIO DA SAOlDE
GABINETE DE ESTUDOS PLANEAMENTO E ESTATiSTICA
DIRECCAO NACIONAL DE SAODE POBLICA
PORTF6LIO PROJECTOS DE SAIJDE
PROJECTO DE FORTALECIMENTO DO SISTEMA DE SAGDE
HEALTH SYSTEM PERFORMANCE STRENGTHENING PROJECT
Ernprbstiko N.* 8835 - AO
ProectiDNF0948
The above payments were made through designated account
GAVI - TF 00225:
The GAVI Project did not contemplate disbursements towards the Subcomponent 1.2.
8. PAYMENTS
Component 2
Strengthening System-wide Enabling Factors that Support Delivery of Quality Health Services (US$35.0
million). This component aims to support institutional strengthening across the national health system
towards improving the quality and coordination of health care services delivered at the municipal,
provincial, and national levels. As such, this component is a critical underpinning for improving utilization
because by improving quality, it will ensure better service delivery and coverage and hence will likely lead
to utilization. The component will therefore contribute to reducing health system inefficiencies a critical
effort given the country's limited availability of resources. Activities in Component 2 will support measures
that are more short term in nature, such as the strengthening of data collection and use for improved
evidence-based decision-making, the implementation of normative instruments and regulations for the
health sector, as well as those that have more of systemic characteristic, such as the updating and
development of national policies and plans for human resources for health. Component 2 will also support
the broader reform agenda of the MOH to address system bottlenecks to improve health outcomes. In this
sense, the component will assist the sector in improving its overall coordination and strengthen the
stewardship role of the MOH for a more effective and better-quality frontline service delivery.
This caption includes, essentially:
PFSS - Cr. 88350 - AO:
Particulars 2022 2021
2 - Strengthening System-wide Enabling Factors that Support 4079687 958767
Delivery of Quality Health Services
Total 4079687 958767
The above payments were made both by direct payment and through designated account.
GAVI - TF 00225:
The GAVI Project did not contemplate disbursements towards the Component 2.
PORTF6LUO PROJECTOS DESAO)DE DO MA SA FINANCIA10SPELO BANCO MUNDIAL
1t I raom I on1 I ca0mvacDOS
,tWe de peeagge OWPerd60
Unidade de Coordenaqlo CmntrL, Avenida I'Congresso do MPLA n.* 67 (Cave)
Edificio da Direto Nacional de Saide Piblical
Luanda - Angola: +244 934 372 012
MINIS RIO DA SAlDE
GABINETE DE ESTUDOS PLANEAMENTO E ESTASTICA
DIRECCAO NACIONAL DE SAODE PLBUCA
PORTF'51O PROJECTOS DE SAIODE
PROJECTO DE FORTALECIMENTO DO SISTEMA DE SADDE
HEALTH SYSTEM PERFORMANCE STRENGTHENING PROJECT
Empr6sfioN."8835-AO
Project ID ' P160948
9. PAYMENTS
Component 4
Project Management and Monitoring and Evaluation (US$10M). This component supports project
implementation by the MOH, including project management, fiduciary tasks and Monitoring and
Evaluation (M&E). - Institutional Capacity Building, Project Management, Coordination and Advocacy.
During the year ended December 31, 2022, this caption includes:
PFSS - Cr. 88350 - AO:
Particulars 2022 2021
4. Project Management and Monitoring and Evaluation 4857 362 3 374821
Total 4857362 3374821
The above payments were made both by direct payment and through designated account.
GAVI - TF OBO225:
Particulars 2022 2021
4. Project Management and Monitoring and Evaluation 151 465
Total 151465
The above payments were made both by direct payment and through designated account
10. ASI[
Cash means the equivalent amounts available in the cash on-hand, the balances available in the designated
dollar accounts, and the dollar equivalent of the balances in the Kwanza accounts.
A cash equivalent must be readily convertible to a known amount of cash and be subject to an insignificant
risk of changes in value.
At the end of the exercise, the advance corresponds to transfers made to municipalities in order to
implement activities, to the advances to staff and to the advances made to the National direction of Public
Health. Appropriations and other cash receipts are deposited in the Entity's bank account.
Cash included in the statement of cash receipts and payments comprise the following:
PFSS - Cr. 88350 - AO GAVI - TF 0B0225
# Cash at the year end 2022 2021 2022 2021
1 Cash on-hand 1.842 5.983 1.236 28
PORTF6LI PROJECTO50DE SAUDE DO MINSA FINANCIADO PELO HANCD MIJNDIAL
LKIdd do makinet so edo
Unidade de Coordenaqo Centl, Avnda I- Congresso do MPLA .. 67 (Cave)
Edificio da Direio Nacional de Sa6de P(blical
Luanda - Angola: +244 934 372 012
MII IDA SAIlDE
MINISgR10AWD
GABINETE DE ESTUDOS PLANEAMENTO E ESTATiSTICA
DIREC(AO NACIONAL DE SAODE PI)BLICA
PORTF6u.O PROJECTOS DE SAlDE
PROJECTO DE FORTALECIMENTO DO SISTEMA DE SAJDE
HEALTH SYSTEM PERFORMANCE STRENGTHENING PROJECT
Ernpr6sfimo N. - 8835 - AO
Proecl ID N. Pl60948
2 Balances with banks in Kwanza - IBRD Funds 2.638.360 1.069.882 1.560.755 291.761
3 Balances with banks in USD 8.347.335 7.413.079 1.000.766 1.640.393
4 Provincial Sub-accounts 3.369.758 1.350.583 30.266 0
Total Cash 14.357.295 9.839.527 2.593.023 1.932.182
The usage of the cash balances funds is subject to the loan conditions entered between The Government of
Angola and the International Bank for Reconstruction and Development (IBRD). The proceeds of the loan
should only be used to finance the following Eligible Expenses:
Amount of the renge of
Categoy Loan Allocad Expenditures to be
(xprssed In US) financed (Inclusive of
(1) Goods, works, non-consulting services, consulting
services and training, operating for the Project
(2) PBF payment under partl(b)(i) of the Project 20 000 000 100%
Amount payable
(3) Refund of the Preparation Advance 4 630 000 pursuant to Section
2.07 (a) of the General
Conditions
Amount payable
pursuant to Section
(4) Front-end Fee 275 000 2.03 this Agreement In
accordance with
Section 2.07(b) of the
General Conditions
Amount due pursuant to
(5) Interest Rate Cap or Interest Rate Collar premium 0 Section 4.05 of the
General Condition
(6) Emergency Expenditures under part 3 of the Project 0 100%
TOTAL AMOUNT 110 000 000
11. TRANSER
During the year ended December 31, 2022, there were no amounts transferred to ineligible recipients in
accordance with operating mandate and authority of the Entity.
PORTFOLD PROJECTOS D1 AfJDE DO MiNSA FNKANCIADOS PELO BANCO MUNDIAL
un'deewnaodo00Wardetf
Unidade de Coordenap%l Contral, Avenida I' Congresso do MPLA n.* 67 (Cave)
Edificio da Direc9glo Macional de Saiede P6blical
Luanda - Angola: +244 934 372 012
MINIS RIO DA SAOlDE
GABINETE DE ESTUDOS PLANEAMENTO E ESTATISTICA
DIREC;AO NACIONAL DESAODE POBLICA
PORTF6LIO PROJECTOS DE SAlDE
PROJECTO DE FORTALECIMENTO DO SISTEMA DE SAODE
HEALTH SYSTEM PERFORMANCE STRENGTHENING PROJECT
Emprstlimo N, * 8835 - AO
Project IDN. P160948
12. SIGNIFICANT ENTITIES
During the year ended December 31, 2022, the Entity did not involve significant entities from the
Government, as part of its activities besides the Target Provinces and Municipalities, and the Ministry of
Health of Angola.
13. SUBSEQUENT EVENTS
The world economy and markets were significantly affected by the effects of the war in Ukraine. As a result
of these events, drastic measures will be taken that will have implications for national and global
economies. As a result, Management has taken steps to mitigate the impacts of this event through. Most
REDISSE staff works in an alternative scheme. Since the Project belongs to the Health sector, the
restrictions imposed by the presidential decree establishing the State of Emergency, have so far significant
Impact in the implementation of the project's activities. However, the project still remains attentive to the
development of the Pandemic in Angola in order to prepare a response that will aim to mitigate the effects
of "COVID-19".
At the national level, despite the increase in the price of a barrel of oil, the Angolan economy continue to
suffer, among other things, the negative effects of the "COVID-19" pandemic, the war in Ukraine and the
international economic conditions. In 2022, Angola ended the fiscal year with a GDP appreciation of 2,9%,
recording inflation of 18% and Kwanza, the Angolan currency, rose 10.09% in 2022, but without cancelling
the negative result of the series of devaluations since 2014 to 2020. Public debt is estimated by the
International Monetary Fund at 89,5% of GDP in 2022.
14. LIST OF FIXED ASSETS
Refer to Appendix 1 for the Project's and GAVI's consolidated fixed assets list.
15. AUTHORIZATION DATE
The Project financial statements were authorized for issue in June 30, 2024 by the Statistical Studies and
Planning Office (GEPE).
The Health Project Portfolio Manager The Project Finan al Manager
/Joaquim Saweka/ /Osval Rocha And de Romio/
PORTFOLIO PROJ ECTOS DE SADE DO MINSA F NANCIADOS PELD IANCO MUNDIAL
om M1 I'[S I 6W~ OM VACNAS
- d dl C* feI mpianntgo We "& do
Unidade de Coordaslo Central, Avenida 1. Congresso do MPLA n.* 67 (Cave)
EdiScio da DirecEo Nacional de Sa6de Pfblical
Luanda Angola: +244 934 372 012