GOVERNMENT OF THE KINGDOM OF CAMBODIA MINISTRY OF INTERIOR, MINISTRY OF AGRICULTURE, FORESTRY AND FISHERIES, SIEM REAP PROVINCIAL ADMINISTRATION AND PHNOM PENH CAPITAL HALL Livelihood Enhancement and Association of the Poor Project IDA Credit No. 5960-KH Financial Statements for the period from 1 January 2023 to 30 November 2023 and Report of the Independent Auditors Project information Project title Livelihood Enhancement and Association of the Poor Project Project ID P153591 Project period 26 May 2017 to 30 November 2023 Project status Closed Implementing Agencies Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Project management Ministry of Interior H.E Prak SamOeun Project Director Mr. Heng Sopha Project Manager Mrs. Mean Sambath Finance Officer Ministry of Agriculture Forestry and Fisheries Mr. Mao Minea Project Manager Mrs. Chan Sreynhork Finance Officer Siem Reap Provincial Administration H.E Ly Samreth Project Director Mr. Sok Thol Project Manager Mrs. Khlok Sokuntheara Finance Officer Phnom Penh Capital Hall H.E Huot Hay Project Director Mr. Seng Vannak Project Manage Ms. Chhay Morokot Finance Officer Source of fund International Development Association IDA Credit No.5960-KH Government of the Kingdom of Cambodia Project cost IDA: SDR15,100,000 (equivalents to US$20,170,000) GKC:US$2,000,000 Reporting period For the period from 1 January 2023 to 30 November 2023 Principal bankers National Bank of Cambodia Acleda Bank Plc. Auditors KPMG Cambodia Ltd Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Abbreviation CISAs Cambodian International Standards on Auditing CPSAS Cambodian Public Sector Accounting Standards PCO Project Coordination Unit FM Financial Management GKC Government of the Kingdom of Cambodia IDA International Development Association MEF Ministry of Economy and Finance MOI Ministry of Interior MAFF Ministry of Agriculture, Forestry and Fisheries SRPA Siem Reap Provincial Administration PPCH Phnom Penh Capital Hall Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Contents Pages 1. Statement by the Project management 1 2. Report of the Independent Auditors 2–4 3. Statement of cash receipts and payments 5–6 4. Statement of payments by components 7 5. Statement of designated accounts 8 – 10 6. Notes to the financial statements 11 – 25 Annex I: Statement of cash receipts, payments, and comparison of budget and actual payments i Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Statement of cash receipts and payments for the period from 1 January 2023 to 30 November 2023 Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 IDA Credit No. 5960 -KH GKC Total Note US$ US$ US$ US$ US$ Receipts International Development Association 5 2,836,943 - 2,836,943 5,547,223 20,432,885 Government of the Kingdom of Cambodia 5 - 42,480 42,480 153,450 582,685 2,836,943 42,480 2,879,423 5,700,673 21,015,570 Payments by category Goods 6 11,120 - 11,120 3,289 1,078,137 Works 7 1,561,867 - 1,561,867 1,497,734 6,240,543 Consulting services 8 308,513 - 308,513 724,164 3,450,880 Training costs 9 332,507 - 332,507 1,114,015 3,014,950 Community grants 10 127,824 - 127,824 1,208,274 3,237,850 Operating costs 11 663,429 - 663,429 733,426 3,151,542 Supplement salary 12 - 77,880 77,880 84,960 548,875 3,005,260 77,880 3,083,140 5,365,862 20,722,777 5 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Statement of cash receipts and payments (continued) for the period from 1 January 2023 to 30 November 2023 Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 IDA Credit No. 5960 -KH GKC Total Note US$ US$ US$ US$ US$ (Decrease)/Increase in cash (168,317) (35,400) (203,717) 334,811 292,793 Cash at beginning of period/year 446,300 50,210 496,510 161,699 - Cash at the end of period/year 4 277,983 14,810 292,793 496,510 292,793 The accompanying notes form an integral part of the financial statements. 6 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Statement of payments by components for the period from 1 January 2023 to 30 November 2023 Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 IDA Credit No. 5960 -KH GKC Total Note US$ US$ US$ US$ US$ Payments by components Improving livelihood for rural poor and vulnerable households 13 2,152,044 - 2,152,044 4,264,570 14,566,147 Improving livelihoods for urban poor and vulnerable households 13 533,631 - 533,631 660,726 3,638,116 Project management 13 319,585 77,880 397,465 440,566 2,518,514 3,005,260 77,880 3,083,140 5,365,862 20,722,777 The accompanying notes form an integral part of the financial statements. 7 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Statement of designated accounts for the period from 1 January 2023 to 30 November 2023 Note Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 PCO MAFF SRP PPCH Total US$ US$ US$ US$ US$ US$ US$ Beginning cash balance 299,920 9,933 71,386 65,061 446,300 160,979 - Receipts Initial designated account - - - - - - 2,000,000 Amount disbursement by IDA 5 2,836,943 - - - 2,836,943 5,547,223 18,432,885 Fund transferred from PCO to implement agencies 5 (2,411,938) 60,220 2,063,821 518,903 231,006 - 231,006 Fund transferred from implement agencies to PCO 5 - (20,162) (191,527) (19,317) (231,006) - (231,006) 724,925 49,991 1,943,680 564,647 3,283,243 5,708,202 20,432,885 8 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Statement of designated accounts (continued) for the period from 1 January 2023 to 30 November 2023 Cumulative period from Year ended 26 May 2017 to Note Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 PCO MAFF SRP PPCH Total US$ US$ US$ US$ US$ US$ US$ Payments by categories made from designated account Goods 6 - - 11,120 - 11,120 3,289 1,078,137 Works 7 - - 1,173,984 387,883 1,561,867 1,497,734 6,240,543 Consulting services 8 91,504 8,258 110,145 98,606 308,513 705,164 3,431,880 Training and workshops 9 130,744 - 163,727 38,036 332,507 1,114,015 3,014,950 Community grants 10 - - 127,824 - 127,824 1,208,274 3,237,850 Operating costs 11 224,694 41,733 356,880 40,122 663,429 733,426 3,151,542 446,942 49,991 1,943,680 564,647 3,005,260 5,261,902 20,154,902 Ending cash balance 277,983 - - - 277,983 446,300 277,983 9 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Statement of designated accounts (continued) for the period from 1 January 2023 to 30 November 2023 Cumulative period from Year ended 26 May 2017 to Note Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 PCO MAFF SRP PPCH Total US$ US$ US$ US$ US$ US$ US$ Represented by: Cash on hand 4 - - - - - 473 - Cash at banks 4 277,983 - - - 277,983 445,827 265,921 277,983 - - - 277,983 446,300 265,921 The accompanying notes form an integral part of the financial statements. 10 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements for the period from 1 January 2023 to 30 November 2023 1. Background and activities The Livelihood Enhancement and Association of the Poor Project ("the Project") was established under the Financing Agreement Number 5960-KH signed on 4 May 2017 between the Government of the Kingdom of Cambodia ("GKC") represented by the Ministry of Economy and Finance ("MEF") and the International Development Association ("IDA") of World Bank. The agreement became effective for implementation from 26 May 2017 with the closing date on 30 November 2023. The amount of funding under the financing agreement to be provided to the Project is SDR15,100,000, and the GKC will financed US$2 million for in-kind contribution of office space, staff costs and utilities expenses. The table below sets forth the components and categories of items of payment to be financed out of the proceeds of the IDA credit No. 5960-KH and the allocation of amount of the credit each such component and category: Amount of the Amount of the % of Expenditures Credit Allocated Credit Allocated to be Financed Category (expressed in (in US$ (inclusive of SDR) equivalent) taxes) (1) Goods, Works, Non-consulting services, and Consulting services, Training and Workshops, and Operating Costs under Part I, 2 and 3 of the Project, excluding" Community Grants 12,600,000 16,930,000 100% (2) Community Grants under Part 100% of amounts 1.1 of the Project 2,500,000 3,240,000 disbursed (3) Emergency Expenditures under Part 4 of the Project - - 100% TOTAL 15,100,000 20,170,000 The Project started with the objective to improve access of poor and vulnerable households in selected communities to financial services, opportunities of generating income, and small-scale infrastructure, and to provide immediate and effective response in case of an eligible crisis or emergency. 11 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 1. Background and activities (continued) The Project is being implemented by the following ministries: 1. Ministry of Interior - Project Coordination Unit (“MOI” or “PCO”); 2. Ministry of Agriculture, Forestty and Fisheries (“MAFF”); 3. Siem Reap Provincial Administration (“SRP”); and 4. Phnom Penh Capitol Hall (“PPCH”). The Project consists of the following parts: Part 1: Improving livelihoods for rural poor and vulnerable households 1.1 Building and strengthening institution of the rural poor. Carrying out of a program of activities, including the provision of community grants, to support the formation and strengthening of associations of poor and vulnerable households in Siem Reap Province, primarily through self-help groups, producer groups and/or agricultural cooperatives in order to enable their members to engage jointly or individually in productive activities, including amount other capacity building assistance for basic financial literacy, micro- enterprise and business planning, basic accounting and record keeping, good governance practices, and access to assets, skills, technology, financial services and markets. 1.2 Enhancing skills and employment opportunities for the rural poor. Carrying out of a program of activities to improve the skills and income generating opportunities for poor household members in Siem Reap Province, with a focus on unemployed youth and women from poor households, including among others: (a) carrying out of local labor market from surveys and training providers assessment; (b) selection of beneficiary households; (c) employability training and career counseling; (d) provision of training vouchers and skills training; and (e) job placement and employment support. 12 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 1. Background and activities (continued) The Project consists of the following parts: (continued) 1.3 Improving basic services and community infrastructure for the rural poor provision of improved small-scale community infrastructure and services to respond to the priority needs of selected beneficiary communities in Siem Reap Province identified through the commune investment plans including, among others, water supply and sanitation facilities, small-scale irrigation schemes, small storage and warehouses, community access roads, and improved on-farm water management practices. Part 2: Improving livelihoods for urban poor and vulnerable households 2.1 Enhancement skills and employment opportunities for the urban poor. Carrying out of a program of activities to improve the skills and income generating opportunities for poor household members in Phnom Penh, with a focus on unemployed youth and women from poor households, including among others: (a) carrying out of local labor market surveys and training providers' assessment; (b) selection of beneficiary households; (c) employability training and career counselling; (d) provision of training vouchers and skills training; and (e) job placement and employment support. 2.2 Improving basic services and community infrastructure for the urban poor provision of improved small-scale community infrastructure and services to respond to the priority needs of selected beneficiary communities in Phnom Penh identified through the sangkat investment plans including, among others, drainage systems, community roads/footpaths, water supply and sanitation systems, and street lighting. Part 3: Project management Provision of technical and operational assistance for the overall project implementation, supervision and coordination of the Project at the national, provincial, district/khan, commune/sangkat, and village community levels, including among others: 13 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 1. Background and activities (continued) The Project consists of the following parts: (continued) Part 3: Project management (continued) (a) social and environmental safeguards management; (b) procurement planning and contracts management; (c) financial management disbursement and audit; and (d) monitoring, evaluation and communication. Part 4: Contingent emergency response Provision of immediate response to an eligible crisis or emergency as needed. 2. Basic of accounting (a) Statement of compliance The financial statements has been prepared in accordance with the Cash Basis of Accounting of Cambodian Public Sector Accounting Standards (“CPSAS”). (b) Basic of measurement The financial statements expressed in United States Dollars (“US$”) have been prepared under the historical cost convention. (c) Accounting period The Project closing date is 30 November 2023 and therefore the last Statement of Cash Receipts and Payments, Statement of Payments by Components and Statement of Designated Accounts are prepared for the period from 1 January 2023 to 30 November 2023. This period, therefore is not comparable to the corresponding figures of the Statement of Cash Receipts and Payments, Statement of Payments by Components and Statement of Designated Accounts which were prepared for the 12 month-period ended 31 December 2022. 14 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 3. Significant accounting policies (a) Fund receipts and payments Fund receipts are defined as the fund received by the Project from IDA and GKC. This is recognized when received and recorded as gross amounts of bank charges. Payments represents all costs paid to support the objective of the Project and are recognised when paid. (b) Statement of designated account The statement of designated account is prepared in accordance with the Credit Agreement and it purely used to received and disbursed for payment financed by the IDA credit proceeds. (c) Assets/inventory The cost of assets/inventory is charged to the statement of cash receipts and payments and statement of designated account upon acquisition. For control and management purpose, a memorandum account for assets/inventory equipment is maintained by way of an assets/inventory listing. (d) Cash Cash comprise cash on hand, demand deposits and cash equivalents. The Project maintains a designated account with the National Bank of Cambodia and Acleda Bank Plc. in a US$ denominated account. Cash on hand is also maintained in US$. (e) Foreign currency The Project transacts its operations and maintains its accounting records primarily in United States Dollars ("US$"). Transactions in currencies other than US$ are converted into US$ at rates of exchange prevailing on the transaction dates published by the National Bank of Cambodia. Cash and bank balances in currencies other than US$ are translated into US$ at the open market rates of exchange at the year-end date. All foreign exchange differences are recognised in the statement of receipts and payments and the statement of designated account. (f) Commitments Commitments are obligation for contracted services provided. Commitments are not accounted for in the financial statements. 15 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 4. Cash and bank balances As at 30 November 2023 As at 31 December 2022 PCO MAFF SRP PPCH Total PCO MAFF SRP PPCH Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ IDA Cash on hand - - - - - 5 38 202 228 473 Designated account (*) 277,983 - - - 277,983 299,915 9,895 71,184 64,833 445,827 277,983 - - - 277,983 299,920 9,933 71,386 65,061 446,300 GKC Designated account (*) 14,810 - - - 14,810 50,210 - - - 50,210 292,793 - - - 292,793 350,130 9,933 71,386 65,061 496,510 (*) These represent bank balances maintained in separate bank account with the National Bank of Cambodia and Acleda Bank Plc., bears no interest and is earmarked specifically for the use of the Project. Included in the IDA bank balance as at 30 November 2023 was the payment transactions incurred in December 2023 as follows: 1) Cash return from clearing advance of consulting services amounting to US$15,870 2) Final payment to national consultants amounting to U$3,637 (Note 8) 3) Other expense (operating cost) amounting to US$181 (Note 11) On 31 January 2024, the Project transferred the remaining cash balance back to IDA and GKC amounting to US$277,983 and US$14,810, respectively. 16 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 5. Receipts Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 PCO MAFF SRP PPCH Total PCO MAFF SRP PPCH Total Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ IDA Initial designated account - - - - - - - - - - 2,000,000 Designated accounts (*) 2,836,943 - - - 2,836,943 5,547,223 - - - 5,547,223 17,922,204 Direct payments (**) - - - - - - - - - - 510,681 Fund transferred from PCO to implementing agencies (2,411,938) 60,220 2,063,821 518,903 231,006 (4,834,857) 84,509 4,040,144 710,204 - 231,006 Fund transferred from implement agencies to PCO - (20,162) (191,527) (19,317) (231,006) - - - - - (231,006) 425,005 40,058 1,872,294 499,586 2,836,943 712,366 84,509 4,040,144 710,204 5,547,223 20,432,885 GKC Initial designated account - - - - - - - - - - 85,610 Designated accounts (***) 42,480 - - - 42,480 153,450 - - - 153,450 497,075 42,480 - - - 42,480 153,450 - - - 153,450 582,685 467,485 40,058 1,872,294 499,586 2,879,423 865,816 84,509 4,040,144 710,204 5,700,673 21,015,570 (*) This represents designated account paid into the Project’s account held by PCO, MAFF, SRP and PPCH financed under IDA Credit No. 5960-KH. (**) Direct payments represent payment made by IDA directly to the contractors and suppliers on behalf of the Project. (***) This represents designated account paid into the Government counterpart Fund’s account held by PCO, MAFF, SRP and PPCH for the Project at the National Bank of Cambodia and Acleda Bank Plc. 17 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 6. Goods Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 PCO MAFF SRP PPCH Total PCO MAFF SRP PPCH Total Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ IDA – Designated accounts Office equipment and furniture - - - - - - - - - - 258,873 Vehicles - - - - - - - - 3,289 3,289 748,916 Management information system - - 11,120 - 11,120 - - - - - 60,453 Accounting software - - - - - - - - - - 9,895 - - 11,120 - 11,120 - - - 3,289 3,289 1,078,137 7. Works Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 PCO MAFF SRP PPCH Total PCO MAFF SRP PPCH Total Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ IDA – Designated accounts Civil works - - 1,173,984 387,883 1,561,867 - - 1,155,893 341,841 1,497,734 6,240,543 18 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 8. Consulting services Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 PCO MAFF SRP PPCH Total PCO MAFF SRP PPCH Total Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ IDA – Designated accounts National consultant fee (*) 91,504 8,258 110,145 98,606 308,513 291,034 31,171 239,427 143,532 705,164 3,408,703 Financial audit - - - - - - - - - - 23,177 91,504 8,258 110,145 98,606 308,513 291,034 31,171 239,427 143,532 705,164 3,431,880 GKC Financial audit - - - - - 19,000 - - - 19,000 19,000 91,504 8,258 110,145 98,606 308,513 310,034 31,171 239,427 143,532 724,164 3,450,880 (*) This fee included the final payments in respect of the salary for November 2023 made to national consultants amounting to US$3,627 in December 2023. 9. Training and workshops Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 PCO MAFF SRP PPCH Total PCO MAFF SRP PPCH Total Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ IDA – Designated accounts Training and workshops 130,744 - 163,727 38,036 332,507 72,122 - 904,991 136,902 1,114,015 3,014,950 19 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 10. Community grants Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 PCO MAFF SRP PPCH Total PCO MAFF SRP PPCH Total Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ IDA – Designated accounts Self - Help group - - 127,824 - 127,824 - - 1,208,274 - 1,208,274 3,237,850 11. Operating costs (*) Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 PCO MAFF SRP PPCH Total PCO MAFF SRP PPCH Total Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ IDA – Designated accounts Communications 3,152 1,100 2,959 114 7,325 3,895 1,476 4,767 1,889 12,027 49,955 Material expenses - - - - - - - - - - 8,919 Office supplies, stationaries and consumables 32,492 4,394 8,434 5,880 51,200 7,429 5,383 5,863 5,602 24,277 176,132 Project related meeting 6,579 - 27 - 6,606 5,256 84 - 969 6,309 45,896 Fuels, repairs and maintenances 48,441 10,200 86,552 12,992 158,185 36,930 11,518 77,344 15,058 140,850 598,361 Supporting staffs 15,968 4,400 165,664 7,150 193,182 17,429 4,830 334,241 8,562 365,062 1,266,471 Travels, foods and accommodations 77,439 21,548 90,107 10,506 199,600 39,537 28,320 79,156 12,212 159,225 797,658 Project baseline study - - - - - - - - - - 59,580 Other expenses 40,623 91 3,137 3,480 47,331 10,883 413 8,881 5,499 25,676 148,570 224,694 41,733 356,880 40,122 663,429 121,359 52,024 510,252 49,791 733,426 3,151,542 (*) Subsequent to the Project closed date on 30 November 2023, the Project has liquidated advance in respect of fuels and project related meeting amounted to US$181 which was incurred in November 2023. 20 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 12. Supplement salary Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 PCO MAFF SRP PPCH Total PCO MAFF SRP PPCH Total Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ GKC Supplement salary for government's staffs 77,880 - - - 77,880 84,960 - - - 84,960 548,875 13. Payments by components Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 PCO MAFF SRP PPCH Total PCO MAFF SRP PPCH Total Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ IDA Improving livelihoods for rural poor and vulnerable households: Building and strengthening institutions of the rural poor 233,412 28,642 611,249 - 873,303 233,448 58,422 2,034,970 - 2,326,840 8,548,833 Enhancing skills and employment opportunities for the rural poor - - 55,520 - 55,520 2,314 - 664,140 - 666,454 1,402,586 Improving basic services and community infrastructure for the rural poor - - 1,223,221 - 1,223,221 - - 1,271,276 - 1,271,276 4,614,728 233,412 28,642 1,889,990 - 2,152,044 235,762 58,422 3,970,386 - 4,264,570 14,566,147 21 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 13. Payments by components (continued) Cumulative period from Year ended 26 May 2017 to Period from 1 January 2023 to 30 November 2023 31 December 2022 30 November 2023 PCO MAFF SRP PPCH Total PCO MAFF SRP PPCH Total Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ Improving livelihoods for urban poor and venerable households: Enhancing skills and employment opportunities for the urban poor 2,100 - - 97,976 100,076 26,058 - - 234,977 261,035 1,244,571 Improving basic services and community infrastructure for the urban poor - - - 433,555 433,555 - - - 399,691 399,691 2,393,545 2,100 - - 531,531 533,631 26,058 - - 634,668 660,726 3,638,116 Project management: National level steering, coordination and management of Mol 211,430 - - - 211,430 241,696 - - - 241,696 1,373,824 Ministry of Agriculture, Forestry and Fisheries - 21,349 - - 21,349 - 24,773 - - 24,773 145,473 Sub-management Siem Reap Province (SMT 1) - - 53,690 - 53,690 - - 48,449 - 48,449 263,880 Sub-management Phnom Penh Municipal (SMT 2) - - - 33,116 33,116 - - - 40,688 40,688 167,462 211,430 21,349 53,690 33,116 319,585 241,696 24,773 48,449 40,688 355,606 1,950,639 446,942 49,991 1,943,680 564,647 3,005,260 503,516 83,195 4,018,835 675,356 5,280,902 20,154,902 GKC Salary supplement for government officers 77,880 - - - 77,880 84,960 - - - 84,960 567,875 524,822 49,991 1,943,680 564,647 3,083,140 588,476 83,195 4,018,835 675,356 5,365,862 20,722,777 22 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 14. Statement of withdrawal applications Amount claimed for replenishment Withdrawal application Consulting Training Operating Community Supplement Description Date number Initial advance Goods Works services costs costs grants Salary Total US$ US$ US$ US$ US$ US$ US$ US$ US$ Period from 1 January 2023 to 30 November 2023 IDA 051-LEAP/PCO-RP Replenishment 18-Jan-2023 - (90) 97,135 65,099 105,923 84,034 - - 352,101 052-LEAP/PCO-RP Replenishment 03-Feb-2023 - - 103,120 32,758 76,950 27,127 205,800 - 445,755 053-LEAP/PCO-RP Replenishment 23-Feb-2023 - - 141,963 79,002 174,676 82,893 277,310 - 755,844 054-LEAP/PCO-RP Replenishment 03-May-2023 - - 99,403 31,307 17,346 43,599 - - 191,655 055-LEAP/PCO-RP Replenishment 03-May-2023 - - 160,295 35,701 39,937 53,622 - - 289,555 056-LEAP/PCO-RP Replenishment 14-Jun-2023 - - 305,647 33,485 41,305 53,990 65,218 - 499,645 057-LEAP/PCO-RP Replenishment 27-Jun-2023 - - 192,602 28,555 28,551 52,572 108 - 302,388 058a-LEAP/PCO-Doc Liquidation 22-Nov-2023 (1,151,725) 4,480 678,648 104,581 79,503 222,304 62,209 - - Total IDA fund receipt for the period from 1 January 2023 to 30 November 2023 (A) (1,151,725) 4,390 1,778,813 410,488 564,191 620,141 610,645 - 2,836,943 GKC 008-LEAP/PCO/RGC-RP Replenishment 24-Feb-23 - - - - - - - 42,480 42,480 Total GKC fund receipt for the period from 1 January 2023 to 30 November 2023 (B) - - - - - - - 42,480 42,480 Total fund receipt for the period from 1 January 2023 to 30 November 2023 (C=A+B) (1,151,725) 4,390 1,778,813 410,488 564,191 620,141 610,645 42,480 2,879,423 Year ended 31 December 2022 IDA 040-LEAP/PCO-RP Replenishment 3-Feb-2022 - 147,473 21,599 86,013 52,227 87,048 287,452 - 681,812 041-LEAP/PCO-RP Replenishment 11-Feb-2022 - 40,178 401,162 89,247 184,340 118,702 323,580 - 1,157,209 042-LEAP/PCO-RP Replenishment 16-Mar-2022 - 90 25,595 15,004 45,815 14,304 - - 100,808 043-LEAP/PCO-RP Replenishment 15-Apr-2022 - - 146,002 76,879 52,259 70,929 227,008 - 573,078 044-LEAP/PCO-RP Replenishment 17-May-2022 - - 108,689 102,349 130,527 106,696 204,920 - 653,181 045-LEAP/PCO-RP Replenishment 13-Jun-2022 - - 144,738 63,548 91,397 36,528 106,200 - 442,411 046-LEAP/PCO-RP Replenishment 22-Jul-2022 - - 65,134 51,762 99,504 95,273 143,400 - 455,073 047-LEAP/PCO-RP Replenishment 24-Aug-2022 - - 139,640 36,545 73,069 28,470 43,636 - 321,360 048-LEAP/PCO-RP Replenishment 19-Sep-2022 - - 273,732 93,843 102,594 66,626 - - 536,795 049-LEAP/PCO-RP Replenishment 31-Oct-2022 - - 151,253 37,731 53,902 58,377 - - 301,263 050-LEAP/PCO-RP Replenishment 9-Dec-2022 - - 100,734 50,506 106,229 66,765 - - 324,233 Total IDA fund receipt for the year ended 31 December 2022 (D) - 187,741 1,578,278 703,427 991,863 749,718 1,336,196 - 5,547,223 GKC 006-LEAP/PCO/RGC-RP Replenishment 24-Feb-2022 - - - - - - - 70,730 70,730 007-LEAP/PCO/RGC-RP Replenishment 29-Aug-2022 - - - - - - - 82,720 82,720 Total GKC fund receipt for the year ended 31 December 2022 (E) - - - - - - - 153,450 153,450 Total fund receipts for the year ended 31 December 2022 (F=D+E) - 187,741 1,578,278 703,427 991,863 749,718 1,336,196 153,450 5,700,673 23 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 14. Statement of withdrawal applications (continued) Amount claimed for replenishment Withdrawal application Consulting Training Operating Community Supplement Description Date number Initial advance Goods Works services costs costs grants Salary Total US$ US$ US$ US$ US$ US$ US$ US$ US$ Cumulative period from 26 May 2017 to 30 November 2023 IDA – Fund receipt 848,275 1,067,336 6,115,272 3,360,714 2,864,484 2,958,243 3,237,561 - 20,451,885 GKC – Fund receipts 85,610 - - - - - - 478,075 563,685 Total cumulative period from 26 May 2017 to 30 November 2023 (G) 933,885 1,067,336 6,115,272 3,360,714 2,864,484 2,958,243 3,237,561 478,075 21,015,570 Subsequently, the Project has liquidated all payments incurred during the Project effective period and transferred the remaining fund to IDA and GKC as following: Amount claimed for replenishment Withdrawal application Description Date Consulting Training Operating Community Supplement number Initial advance Goods Works services costs costs grants Salary Total Per from 1 December 2023 to 31 March 2024 IDA 009-LEAP/PCO/RGC-Doc Liquidation 24-Jan-2024 (570,238) 6,640 125,271 88,685 125,122 224,231 289 - - N/A Fund transfer to IDA 31-Jan-2024 (277,983) - - - - - - - (277,983) N/A Bank charge 31-Jan-2024 (54) - - - - 54 - - - Sub-total (H) (848,275) 6,640 125,271 88,685 125,122 224,285 289 - (277,983) GKC 009-LEAP/PCO/RGC-Doc Liquidation 24-Jan-2024 (70,800) - - - - - - 70,800 - N/A Fund transfer to GKC 31-Jan-2024 (14,810) - - - - - - - (14,810) Sub-total (I) (85,610) - - - - - - 70,800 (14,810) (J=H+I) (933,885) 6,640 125,271 88,685 125,122 224,285 289 70,800 (292,793) Cumulative period from 26 May 2017 to 31 March 2024 IDA – Fund receipt - 1,073,976 6,240,543 3,449,399 2,989,606 3,182,528 3,237,850 - 20,173,902 GKC – Fund receipts - - - - - - - 548,875 548,875 Total cumulative period from 26 May 2017 to 31 March 2024 (K=G+I) - 1,073,976 6,240,543 3,449,399 2,989,606 3,182,528 3,237,850 548,875 20,722,777 24 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Notes to the financial statements (continued) for the period from 1 January 2023 to 30 November 2023 15. Commitments As at 30 November 2023, the Project has no commitment. 30 November 2023 31 December 2022 PCO MAFF SRP PPCH Total PCO MAFF SRP PPCH Total US$ US$ US$ US$ US$ US$ US$ US$ US$ US$ Works - - - - - - - 2,218,071 - 2,218,071 Consulting services - - - - - 248,704 36,267 334,521 248,704 868,196 - - - - - 248,704 36,267 2,552,592 248,704 3,086,267 The commitment totally US$3,808 (consulting service: US$3,627 (Note 8) and operating cost:US$181 (Note 11) has already included in the statement of cash receipt and payment, statement of payment by component and statement of designated account. 25 Ministry of Interior Ministry of Agriculture, Forestry and Fisheries Siem Reap Provincial Administration Phnom Penh Capital Hall Livelihood enhancement and association of the poor project IDA Credit No. 5960-KH Annex I: Statement of cash receipts, payments, and comparison of budget and actual payments Period from 1 January 2023 to 30 November 2023 Total Budget Actual Variance US$ US$ US$ % Receipts International Development Association 2,836,943 Government of the Kingdom of Cambodia 42,480 2,879,423 Payments by category Goods 11,403 11,120 283 2% Works 1,563,180 1,561,867 1,313 0% Consulting services 341,788 308,513 33,275 10% Training costs 351,860 332,507 19,353 6% Community grants 129,074 127,824 1,250 1% Operating costs 621,998 663,429 (41,431) -7% Supplement salary 93,880 77,880 16,000 17% 3,113,183 3,083,140 30,043 1% Decreased in Cash (203,717) Cash at beginning of the period 496,510 Cash at end of the period 292,793 Payments by components Improving livelihood for rural poor and vulnerable households 2,139,318 2,152,044 (12,726) -1% Improving livelihoods for urban poor and vulnerable households 517,888 533,631 (15,743) -3% Project management 455,977 397,465 58,512 13% 3,113,183 3,083,140 30,043 1% i