PUNTLAND STATE OF SOMALIA PROJECT NAME: SOMALIA CAPACITY INJECTION PROJECT IMPLEMENTING ENTITY: OFFICE OF THE PRESIDENT, PUNTLAND STATE OF SOMALIA PROJECT NUMBER: P149971 PROJECT GRANT NUMBER: TF0A0415 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 PREPARED IN ACCORDANCE WITH THE CASH BASIS OF ACCOUNTING METHOD IN THE INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS (IPSAS) 2019 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year ended 31 December 2022 TABLE OF CONTENTS ACRONYMS AND ABBREVIATIONS ............................................................................................. 1 1. PROJECT REPORT ................................................................................................................ 2 2. STATEMENT OF PROJECT MANAGEMENT’S RESPONSIBILITIES ......................................... 7 3. REPORT OF THE AUDITOR GENERAL .................................................................................. 9 4. STATEMENT OF RECEIPTS AND PAYMENTS ..................................................................... 13 5. STATEMENT OF FINANCIAL ASSETS .................................................................................. 14 6. STATEMENT OF CASH FLOWS........................................................................................... 15 7. STATEMENT OF BUDGET COMPARISON WITH ACTUALS AMOUNTS............................... 16 8. NOTES TO THE FINANCIAL STATEMENTS ......................................................................... 17 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 ................................................ 23 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year ended 31 December 2022 ACRONYMS AND ABBREVIATIONS IESBA - International Ethics Standards Board for Accountants' Code of Ethics IPSAS - International Public Sector Accounting Standards IT - Information Technology USD - United States of America Dollar 1 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year ended 31 December 2022 1. PROJECT REPORT 1.1 Background The Federal Government of Somalia is faced with the challenge of rebuilding state institutions in the midst of recurrent and protracted conflict. Decades of conflict have led to the degradation and disintegration of state institutions, weak governance, and poor service delivery. The collapse of central government has led to fragmentation of the Somali state into regional governments with varying degrees of autonomy. Puntland, in the north east, for example, is recognized by the Federal Government of Somalia as a Federal Member State. The country’s human development indicators are among the lowest in the world, with most of the population living in rural areas. The economy is predominantly livestock based which is heavily dependent on foreign aid and remittances. Transfer of power in August 2012 from a transitional to a full federal government in Mogadishu generated domestic political momentum and triggered a step-change in international re-engagement. Support for the government, from both international and domestic fronts grew following the Brussels Conference of September 2013, which culminated in the endorsement of the Somali Compact which establishes a framework for partnership between the government and international community. While positive momentum has been generated, the need to demonstrate results to the people of Somalia is an increasingly urgent support for government to establish credibility. Somali Society is highly segmented, complicating the development of a unifying vision of the Somali state. The available resources are competed for by numerous societies. With lack of effective public financial management and integrity institutions, international assistance and humanitarian supplies proved vulnerable to diversion. The physical infrastructure, equipment, and records of many government agencies and ministries have been destroyed due to the long civil war. The country has serious challenge with civil service and human resource capacity; recruitment systems and human resource management are weak. Attracting qualified staff is a major challenge due to low remuneration combined with the insecure environment. No structured training exists for government employees. At the centre of government, capacities for planning, policy development and coordination are weak. No clear mechanisms, also, exist for monitoring and evaluation, except for selected donor-funded programs. In the past, donor engagement in the area of public sector capacity development has been limited. The Federal Government of Somalia has now requested rapid World Bank and United Nations Development Programme support to raise the capacity of the Government as articulated in the Somali Compact. The higher-level objectives of this project, therefore, responds to the strategic objective of the New Deal Compact “to strengthen basic sectoral and core government functions in support of the establishment of a responsive, inclusive and accountable public sector’ at the federal level. 2 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year ended 31 December 2022 1. PROJECT REPORT (Continued) 1.1 Background (Continued) The Project is further aligned with priorities outlined in the Enterprise Resource Planning of the Federal Government of Somalia, and Puntland’s public-sector reform strategy and its second five - year development plan. 1.2 Project Development Objective The Project development objective is to strengthen the staffing and institutional capacity of selected line ministries and central agencies to perform core government functions. 1.3 Project Beneficiaries The primary beneficiaries are the institutions of the Federal Government and the Puntland State Government performing core government functions. a) Federal Government i) Ministry of Finance ii) Ministry of Planning and International Cooperation iii) Ministry of Labour and Social Affairs iv) National Civil Service Commission v) Ministry of Agriculture vi) Ministry of Energy and Water Resources vii) Ministry of Public Works and Reconstruction viii) Office of the Prime Minister ix) Office of the President x) Central Bank of Somali b) Puntland i) Ministry of Finance ii) Ministry of Planning and International Cooperation iii) Ministry of Labour, Youth and Sports iv) Ministry of Livestock v) Ministry of Agriculture vi) Ministry of Fisheries vii) Office of the President viii) Civil Service Commission ix) Puntland State Bank 3 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year ended 31 December 2022 1. PROJECT REPORT (Continued) 1.4 Project General Information Registered Office Capacity Injection Project Coordination Unit Garowe, Puntland Designated Bank Account First community Bank Limited Kimathi Street Branch Nairobi Kenya Auditors Auditor General Office of the Auditor General Garowe, Puntland State of Somalia Fiduciary Management External Assistance Fiduciary Section Office of the Accountant General Ministry of Finance Garowe Puntland 1.5 Project Management Name Role Position Contact Information Mohamed Accountant Puntland Office.puntAG@gmail.com Abdullahi General Accountant General Ahmed Director Director General mofdgpuntland@gmail.com Abdirisak General Dirie Mohamed Project Project Coordinator m.abdul.mohamed@gmail.com Abdullahi Coordination Mohamed Said Ismail Finance Director of External saedlpo@gmail.com Said Management Assistance Fiduciary Section Section Abdirashid Accountant Accountant - Officer - camge571@gmail.com Mohamed Somalia Capacity Gele Injection-Project Abshir Procurement Head of External abshirciro25@gmail.com Abdulkadir Assistance Fiduciary Ahmed Section Procurement 4 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year ended 31 December 2022 1. PROJECT REPORT (Continued) 1.6 Audit Objectives In line with the Grant Agreement and the Puntland Audit Law, the Office of the Auditor General was mandated to carry out external audit of the Project for the year ended 31 December 2022. The specific objectives of the audit were to enable the Auditor General to express an opinion as to whether: a) The Project funds received and expenditures incurred during the fiscal year were for the purpose intended; b) The Project books of accounts were prepared based on International Public- Sector Accounting Standards (IPSAS). In particular, they have been prepared using the Cash Basis of accounting and the financial transactions therein reflect a true record of the transactions that took place during the year; and c) Adequate internal control processes and systems were maintained by the implementing agencies during the year under the audit. 1.7 Audit Scope The audit Report covers the Statement of Receipts and Payments of the Somalia Capacity Injection Project for the year ended 31 December 2022. The audit also assessed Somalia Capacity Injection Project internal controls structure relevant to the Grant Agreement and the Project financial management. 1.8 Audit Approach In order to cover the scope of the financial audit for the Somalia Capacity Injection Project for the year ended 31 December 2022, the Auditor General performed the audit in accordance with International Standards on Auditing as published by the International Auditing and Assurance Standards Board of the International Federation of Accountants, with special reference to International Standards on Auditing 800 (Revised), Special Considerations – Audit of Financial Statements prepared in accordance with Special Purpose Frameworks. The procedures involved, among others: - a) Tested transactions carried out during the year to ensure expenditure was supported, properly authorized and incurred for the Project. b) Reviewed the internal control structure and tested the controls in place to ensure that the Project funds and resources were utilized on Project activities and that goods, works and services financed by the Project funds were procured in accordance with relevant financing agreement and specific provisions of World Bank guidelines, as applicable. c) Reviewed the accounting system of the Project as implemented by External Assistance Fiduciary Section to ensure that the Project funds and resources were utilized on budgeted activities and were fully accounted for and all supporting documents, records and accounts have been kept in respect of all Project’s activities. 5 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year ended 31 December 2022 1. PROJECT REPORT (Continued) 1.8 Audit Approach (Continued) d) Tested the Project’s compliance with the Grant Agreement terms, Project Implementation Manual and applicable laws and regulations. e) Conducted the audit in accordance with International Standards on Auditing as published by the International Auditing and Assurance Standards Board of the International Federation of Accountants, with special reference to International Standards on Auditing 800 (Revised), Special Considerations – Audit of Financial Statements prepared in accordance with Special Purpose Frameworks. f) Tested the year end cash balance and grant receipt by requesting for confirmations to the bankers and World Bank respectively. g) On a sample basis, conducted Property and Equipment verifications to assess if the Project’s asset records are well maintained. 6 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year ended 31 December 2022 2. STATEMENT OF PROJECT MANAGEMENT’S RESPONSIBILITIES The Project Management is required to keep proper books of account and records of the Project’s Financial Statements, which give a true and fair view of the state of affairs of the Project as at the end of the financial year ended 31 December 2022. This responsibility includes: a) Maintaining adequate financial management arrangements and ensuring that these continue to be effective throughout the reporting year; b) Maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial transactions of the Project. c) Designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of the Financial Statements and ensuring that they are free from material misstatements whether due to error or fraud; d) Safeguarding the assets of the Project; e) Selecting and applying appropriate accounting policies; and f) Making accounting estimates that are reasonable in the circumstances. The Project Management accepts responsibility for the Project’s Financial Statements which have been prepared in accordance with the Cash Basis of accounting in IPSAS 2019 and the Grant Agreement. The Project Management is of the opinion that the Project’s financial statement give a true and fair view of the state of the Project’s transactions during the financial year ended 31 December 2022, and of the Project’s financial position as at that date. The Project Management further confirms the completeness of accounting records maintained for the Project, which have been relied upon in the preparation of the Project’s Financial Statements as well as the adequacy of the systems of internal financial control. The Project Management confirms that the Project has complied fully with the applicable laws, regulations, procedures and the terms of external financing covenants (where applicable), and that the Project’s funds received during the year under audit were used for eligible purposes for which they were intended and were properly accounted for. 7 XAFIISKA GUDDOOMIYAHA HANTIDHAWRKA GUUD OFFICE OF THE AUDITOR GENERAL DAWLADDA PUNTLAND PUNTLAND STATE EE SOOMAALIYA OF SOMALIA 3. REPORT OF THE AUDITOR GENERAL INDEPENDENT AUDITOR’S REPORT TO THE PROJECT IMPLEMENTATION UNIT FOR THE WORLD BANK FUNDED SOMALIA CAPACITY INJECTION PROJECT – PROJECT NUMBER. P149971, GRANT NUMBER: TF0A0415 Unmodified Opinion I have audited the accompanying financial statements of the Somalia Capacity Injection Project – Project Number: P149971, Grant Number: TF0A0415 – Puntland State of Somalia funded by the International Development Association which comprise the Statement of Receipts and Payments, Statement of Financial Assets, Statement of Cash flows, Statement of Budget Comparison with Actual Amounts for the year then ended and notes to the Financial Statements as set out on pages 13 to 22. The financial statements have been prepared by the Project Management in accordance with the accounting policies described in note 8.1 to the Financial Statements. In my opinion, the accompanying Financial Statements presents fairly the cash receipts and payments of the Project during the year ended 31 December 2022 in accordance with the Cash Basis of accounting in International Public Sector Accounting Standards (IPSAS) and in accordance with the accounting policies described in note 8.1 to the financial statements and comply with the related Grant Agreement. Basis for Opinion I conducted the audit in accordance with International Standards on Auditing. My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my Report. I am independent of the Project in accordance with the International Ethics Standards Board for Accountants' Code of Ethics for Professional Accountants (IESBA) Code together with the ethical requirements that are relevant to my audit of the Financial Statements in Somalia, and I have fulfilled my ethical responsibilities in accordance with these requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. 9 3. REPORT OF THE AUDITOR GENERAL (Continued)) Emphasis of Matter – Basis of Accounting and Restriction on Distribution and Use Without modifying my opinion, I draw your attention to Note 8.1 of the Financial Statements, which describes the basis for accounting. The Financial Statements are prepared to assist the Puntland State of Somalia comply with the specific financial reporting requirements of the International Development Association. As a result, the Financial Statements may not be suitable for any other purpose. My Report is intended solely for the information, distribution and use by the International Development Association and the Puntland State of Somalia. Other Information The Management of the Project is responsible for the other information. Other information comprises the information included in the Annual Report but does not include the Financial Statements and my Auditor's Report thereon. My opinion on the Financial Statements does not cover the other information and I do not express any form of assurance conclusion thereon. In connection with my audit of the Financial Statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the Financial Statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed on the other information, I conclude that there is a material misstatement, of this other information, I am required to report that fact. I have nothing to report in this regard. Responsibilities of the Management and those charged with governance for the Financial Statements The Management is responsible for the preparation and fair presentation of these Financial Statements in accordance with the Cash Basis of accounting in IPSAS 2019 and for such internal control as Management determine is necessary to enable the preparation of Financial Statements that are free from material misstatement, whether due to fraud or error. Those charged with governance are responsible for overseeing the financial reporting process. 10 3. REPORT OF THE AUDITOR GENERAL (Continued) Auditor's responsibilities for the audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the Financial Statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditor’s Report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with International Standards on Auditing 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 International Standards on Auditing, I exercise professional judgement and maintain professional scepticism throughout the audit. I also: a) 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. b) 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 entity’s internal control. c) Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management. d) 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. 11 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 4. STATEMENT OF RECEIPTS AND PAYMENTS Notes 31 December 2022 31 December 2021 USD USD Receipts Grant receipts 8.2 1,538,612.66 1,809,816.00 Total receipts 1,538,612.66 1,809,816.00 Payments by Budget component Component 1: Developing capacity for key cross-cutting government functions 8.3 367,968.91 - Component 2: Strengthening the Frameworks and Procedures for Civil Service Management 8.4 141,326.88 283,621.00 Component 3: Strengthening Policy Management, Coordination and Monitoring Capabilities at the Centre of Government 8.5 86,976.55 498,525.00 Component 4: Project Management and Coordination 8.6 910,703.19 1,229,754.00 Total payments 1,506,975.53 2,011,900.00 Surplus / (deficit) for the year 31,637.13 (202,084.00) 13 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 6. STATEMENT OF CASH FLOWS Notes 2022 2021 USD USD Cash flows from operations activities Receipts Grant receipts 8.2 1,538,612.66 1,809,816.00 Total receipts 1,538,612.66 1,809,816.00 Expenditure Component 1: Developing capacity for key cross-cutting government functions 8.3 367,968.91 - Component 2: Strengthening the Frameworks and Procedures for Civil Service Management 8.4 141,326.88 283,621.00 Component 3: Strengthening Policy Management, Coordination and Monitoring Capabilities at the Centre of Government 8.5 86,976.55 498,525.00 Component 4: Project Management and Coordination 8.6 910,703.19 1,229,754.00 Total expenditure 1,506,975.53 2,011,900.00 Net cash flows from operating activities 31,637.13 (202,084.00) Cash and cash equivalents at the beginning of the year 89,706.87 291,790.87 Cash and cash equivalents at the end of the year 8.7 121,344.00 89,706.87 15 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 7. STATEMENT OF BUDGET COMPARISON WITH ACTUALS AMOUNTS Budget Actual Budget Variance variance USD USD USD % Receipts World Bank (Somalia – Multi Partner Fund) 3,300,000.00 1,538,612.66 1,761,387.34 53% Total receipts 3,300,000.00 1,538,612.66 1,761,387.34 53% Payments Component 1: Developing capacity for key cross-cutting government functions 1,000,000.00 367,968.91 632,031.09 62% Component 2: Strengthening the Frameworks and Procedures for Civil Service Management 1,156,023.00 141,326.88 1,014,696.12 88% Component 3: Strengthening Policy Management, Coordination and Monitoring Capabilities at the Centre of Government 420,000.00 86,976.55 333,023.45 79% Component 4: Project Management and Coordination 723,977.00 910,703.19 (186,726.19) (26)% Total expenditure 3,300,000.00 1,506,975.53 1,793,024.47 54% Surplus for the year - 31,637.13 31,637.13 16 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 8. NOTES TO THE FINANCIAL STATEMENTS 8.1 Significant Accounting Policies a) Basis of Preparation of the Financial Statements The Financial Statements have been prepared in accordance with the Cash Basis of accounting in IPSAS 2019. The measurement basis applied is the historical cost basis, except where otherwise stated in the accounting policies below. The accounting policies adopted have been consistently applied. b) Foreign Currency Transactions The functional currency and the reporting currency is United States of America Dollar (USD). Items included in the Financial Statements are measured in the currency of the primary economic environment in which the entity operates. c) Reporting Period The reporting period for these Financial Statements is the 2022 financial year of the Government, which runs from 1 January 2022 to 31 December 2022. d) Grant Receipt Receipts represent cash received by the Project during the year and comprise solely of grants received from the World Bank under the Somalia Multi - Partner Fund. These Grant receipts have been recognized when received into the Projects Designated Account in line with the Cash Basis of accounting in IPSAS 2019. e) Project Payments Payments represents outlays of cash made by the Project and / or the World Bank for on behalf of the Project. The payments comprise both operating and capital expenditure and are recognized in the books of account when paid out in line with the Cash Basis of accounting in IPSAS 2019. f) Cash and cash equivalents Cash and cash equivalents comprise cash and bank. Bank account balances include amounts held at commercial banks at the end of the financial year. 17 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 8. NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.1 Significant Accounting Policies ((Continued) g) Budgets The budget is developed on a comparable accounting basis; a similar accounts classification basis for the same period as the Financial Statements has been applied. h) Comparatives Where necessary, comparative figures for the previous financial year have been amended or reconfigured to conform to the required changes in the presentation of the Financial Statements to ensure full compliance with the Cash Basis of accounting in IPSAS 2019. i) Statement of reporting currency The Financial Statements are presented in USD which is the functional and reporting currency of the Project. 18 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 8. NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.2 Grant Receipt The World Bank has disbursed USD 1,538,612.66 for Somalia Capacity Injection Project as shown below: Date Received Reference Description Amount USD 20/01/2022 RV03/01/2022 Reimbursement 410,460.95 30/03/2022 RV03/03/2022 Reimbursement 194,207.22 18/05/2022 RV04/05/2022 Reimbursement 200,888.33 19/07/2022 RV03/07/2022 Reimbursement 316,330.77 08/09/2022 RV01/09/2022 Direct Payment 243,639.90 04/12/2022 RV44/12/2022 Direct Payment 16,299.49 24/12/2022 RV75/12/2022 Direct Payment 19,620.00 24/12/2022 RV76/12/2022 Direct Payment 18,750.00 24/12/2022 RV77/12/2022 Direct Payment 16,230.00 24/12/2022 RV78/12/2022 Direct Payment 16,590.00 24/12/2022 RV79/12/2022 Direct Payment 18,750.00 24/12/2022 RV79/12/2022 Direct Payment 66,846.00 1,538,612.66 8.3 Component 1: Developing capacity for key cross-cutting government functions 31 December 31 December Description 2022 2021 USD USD Sub-component 1.1: Sub - Component 1.1 Supporting harmonized and government-led capacity injection in priority institutions - - Sub-component 1.2: Providing specialized training and coaching support for new recruits and their teams 367,968.91 - 367,968.91 - 19 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 8. NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.4 Component 2: Strengthening the Frameworks and Procedures for Civil Service Management Description 31 December 31 December 2022 2022 USD USD Sub-component 2.1 Supporting Priority Ministries in Re-organization and change management - 248,644.00 Sub-component 2.2 strengthening basic policies for Civil Service Management 141,326.88 - Sub-Component 2.3: Civil Service Work Force Management - 34,977.00 Sub-component 2.4 Strengthening the Ethical Foundation of the Civil Service - - 141,326.88 283,621.00 8.5 Component 3: Strengthening Policy Management, Coordination and Monitoring Capabilities at the Centre of Government Sub-Component 3.1: Strengthening Capacity for Aid Coordination and Monitoring and Evaluation of the Somali Compact 86,976.55 217,819.00 Sub-component 3.2 Developing Basic Policy Management Capabilities - 280,706.00 Sub-component 3.3 Strengthening leadership for change and delivery - - Sub-component 3.4 Strengthening leadership for change and delivery - - 86,976.55 498,525.00 8.6 Project Management and Coordination Description Sub-Component 4.1: Project Management 910,703.19 1,229,754.00 Sub-component 4.2: Demonstrating results - - 910,703.19 1,229,754.00 20 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 8. NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.7 Cash and cash equivalents 31 December 31 December Description 2022 2022 Designated Bank Account Number ending with - 803 121,144.00 89,706.87 121,144.00 89,706.87 8.8 Reconciliation between application for withdrawals and receipts from the World Bank Date of Application Withdrawal Date of Actual Difference Application Number Application Receipt Receipt Amount Amount USD USD USD 10/01/2022 DA-B-148 410,460.95 20/01/2022 410,460.95 - 23/03/2022 DA-B-149 194,207.22 30/03/2022 194,207.22 - 12/05/2022 DA-B-150 200,888.33 18/05/2022 200,888.33 - 06/07/2022 DA-B-151 316,330.77 19/07/2022 316,330.77 - 05/09/2022 DA-B-152 243,639.90 08/09/2022 243,639.90 - 17/12/2022 DA-B-154 19,620.00 24/12/2022 19,620.00 - 08/12/2022 DA-B-155 16,299.49 15/12/2022 16,299.49 - 17/12/2022 DA-B-156 18,750.00 24/12/2022 18,750.00 - 17/12/2022 DA-B-157 16,590.00 24/12/2022 16,590.00 - 17/12/2022 DA-B-158 16,230.00 24/12/2022 16,230.00 - 17/12/2022 DA-B-159 18,750.00 24/12/2022 18,750.00 - 17/12/2022 DA-B-160 66,846.00 24/12/2022 66,846.00 - 1,538,612.66 1,538,612.66 - 21 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 8. NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.9 Designated Bank Account Balance The designated account balance as at 31 December 2022 is detailed below: - Designated Account Reconciliation Statement Grant Number TF0A0415 Bank Name: First Community Bank Limited Branch Name: Kimathi Branch, Nairobi Bank Account Number: Ending with - 803 Part I USD 1. Cumulative receipts to end of current reporting period 17,827,928.34 2. Cumulative expenditures to end of current reporting period 17,706,584.34 3. Outstanding advances to be accounted (1-2) 121,344.00 Part II 4. Opening balance at beginning of reporting period (per Bank statement) 89,706.87 5. Add/Subtract: Cumulative adjustments, including interest earned and recoveries - 6. Grants received from the World Bank during current reporting period 1,538,612.66 7. Closing balance at end of current reporting (per Bank statement) (121,344.00) 8. Outstanding amount of advances to be accounted for (4+5+6+7) 1,506,975.53 9. Total Expenditures reported for current reporting period, including this 1,506,975.53 10. Difference (if any) 9-8 - Remarks None 8.10 Events after reporting date There are no subsequent events that have occurred after the reporting period which are either to be disclosed that could materially affect the financial Report of the Project or curtails its activities in attaining its objectives. 8.11 Capital expenditure During the reporting year ended 31 December 2022, the Project capital expenditure is zero as tabulated in Annex 1: Property and Equipment Schedule. 22 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Furniture 0000003659 Not Applicable Executive Office Desks State House Nugaal 25/01/2021 Good Condition 280 Furniture 0000003660 Not Applicable Executive Office Desks State House Nugaal 25/01/2021 Good Condition 280 Furniture 0000003661 Not Applicable Executive Office Desks State House Nugaal 25/01/2021 Good Condition 280 Furniture 0000003662 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003669 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 Furniture 0000003670 Not Applicable Shelf cupboard 2 doors State House Nugaal 25/01/2021 Disposed 190 Furniture 0000003671 Not Applicable Shelf cupboard 2 doors State House Nugaal 25/01/2021 Good Condition 190 Furniture 0000003672 Not Applicable Shelf cupboard 2 doors State House Nugaal 25/01/2021 Good Condition 190 Furniture 0000003673 Not Applicable Shelf cupboard 2 doors State House Nugaal 25/01/2021 Good Condition 190 Furniture 0000003674 Not Applicable Executive Office Desks State House Nugaal 25/01/2021 Good Condition 280 Furniture 0000003663 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003664 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003665 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003666 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 Furniture 0000003667 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 Furniture 0000003668 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 IT Hardware / Equipment 0000003732 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003726 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003727 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003728 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003729 Not Applicable printer hp color State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003730 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003731 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003715 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003716 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 Sub – total carried down 9,252 23 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forward 9,252 IT Hardware / Equipment 0000003729 Not Applicable printer hp color State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003730 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003731 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003715 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003716 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003717 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003721 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003724 Not Applicable HP AIO 24 All in one State House Nugaal 07/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003725 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003706 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003707 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003708 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003709 Not Applicable Dell latitue E5400 State House Nugaal 20/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003710 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003711 Not Applicable Camira Canon70D State House Nugaal 14/04/2021 Good Condition 950 IT Hardware / Equipment 0000003711 Not Applicable Camira Canon70D State House Nugaal 14/04/2021 Good Condition 950 IT Hardware / Equipment 0000004144 Not Applicable Project Board State House Nugaal 20/10/2021 Good Condition 720 IT Hardware / Equipment 0000004138 2049lz50kme8 Desktop Computer State House Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004139 MPITTW1N Desktop Computer Cabinet meeting Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004140 MP1TTY5Q Desktop Computer State House Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004141 r90y88GE Desktop Computer State House Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004142 MP1ZAE9A Desktop Computer State House Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004143 Not Applicable Project Board State House Nugaal 20/10/2021 Good Condition 720 IT Hardware / Equipment 0000004132 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004133 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 Sub – total carried down 34,807 24 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forward 34,807 IT Hardware / Equipment 0000004134 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004135 R90Y88KY laptop tab State House Nugaal 20/10/2021 Good Condition 2,670 IT Hardware / Equipment 0000004136 R9OY88BF laptop tab State House Nugaal 20/10/2021 Good Condition 2,670 IT Hardware / Equipment 0000004137 Not Applicable Projector State House Nugaal 20/10/2021 Good Condition 8,345 IT Hardware / Equipment 0000004126 R90YADYQ Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004127 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004128 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004129 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004130 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004131 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004120 R90Y88FW Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004121 mp1tty5p Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004122 R90Y8857 Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004123 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004124 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004125 R90Y88HN Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004114 Not Applicable Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004115 R90YADY5 Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004116 R90Y88F9 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004117 R90Y88L5 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004118 R90Y889W Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004119 R90Y88K8 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004108 R90Y889L Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004109 R90Y88AK Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004110 R90YADSM Laptop State house Nugaal 20/10/2021 Good Condition 985 Sub – total carried down 70,162 25 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forwad 70,162 IT Hardware / Equipment 0000004111 R90Y88H9 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004112 R90Y8870 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004113 R9OYADWP Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004102 R90Y88JD Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004103 R90Y88JD Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004104 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004105 R90YADX1 Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004106 R90Y88CN Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004107 R90Y88CN Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004097 Not Applicable HD Webcam State house Nugaal 20/10/2021 Good Condition 9,890 IT Hardware / Equipment 0000004108 R90Y889L Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 945 IT Hardware / Equipment 0000004098 R90Y887Z Laptop tab Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004099 Not Applicable TV Monitor State house Nugaal 20/10/2021 Good Condition 1,890 IT Hardware / Equipment 0000004100 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004101 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004474 Not Applicable Desktop PCI Nugaal 15/07/2022 Good Condition 890 Vehicles 0000003295 MROKBBCDOM1124688 TOYOTA HILUX State house Nugaal 28/02/2021 Good Condition 35,700 Vehicles 0000003296 MRODB9CDOL-5146096 TOYOTA HILUX State house Nugaal 28/02/2021 Good Condition 35,700 IT Hardware / Equipment 0000003719 Not Applicable HP AIO 24 All in one Ministry of Finance Nugaal 14/04/2021 Good Condition 1,290 Furniture 0000003658 Not Applicable Executive Office Disks MAALIYA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003675 Not Applicable Executive Office Desks MAALIYA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003676 Not Applicable Desk chair MAALIYA Nugaal 25/01/2021 Good Condition 173 Furniture 0000003677 Not Applicable Shelf cupboard 2 doors MAALIYA Nugaal 25/01/2021 Good Condition 190 Furniture 0000003678 Not Applicable File Cabinet MAALIYA Nugaal 25/01/2021 Good Condition 150 Furniture 0000003687 Not Applicable Executive Office Desks MOPIC Nugaal 25/01/2021 Good Condition 280 Sub – total carried down 169,640 26 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forward 169,640 Furniture 0000003688 Not Applicable Executive Office Desks MOPIC Nugaal 25/01/2021 Good Condition 280 Furniture 0000003689 Not Applicable Desk chair MOPIC Nugaal 25/01/2021 Good Condition 173 Furniture 0000003690 Not Applicable Desk chairs MOPIC Nugaal 25/01/2021 Good Condition 173 Furniture 0000003691 Not Applicable File Cabinet MOPIC Nugaal 25/01/2021 Good Condition 150 Furniture 0000003692 Not Applicable File Cabinet MOPIC Nugaal 25/01/2021 Good Condition 150 Furniture 0000003693 Not Applicable Shelf cupboard 2 doors MOPIC Nugaal 25/01/2021 Good Condition 190 Furniture 0000003694 Not Applicable Shelf cupboard 2 doors MOPIC Nugaal 25/01/2021 Good Condition 190 IT Hardware / Equipment 0000003722 Not Applicable HP AIO 24 All in one MOPIC Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003723 Not Applicable HP AIO 24 All in one MOPIC Nugaal 14/04/2021 Good Condition 1,290 Furniture 0000003679 Not Applicable Executive Office Disks BEERA IYO DEGAANKA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003680 Not Applicable Desk chair DEEGANKA Nugaal 25/01/2021 Good Condition 173 Furniture 0000003681 Not Applicable File Cabinet DEEGANKA Nugaal 25/01/2021 Good Condition 150 Furniture 0000003682 Not Applicable Shelf cupboard 2 doors DEEGANKA Nugaal 25/01/2021 Good Condition 190 IT Hardware / Equipment 0000003720 Not Applicable HP AIO 24 All in one Deegaanka Nugaal 14/04/2021 Good Condition 1,290 Furniture 0000003683 Not Applicable Executive Office Disks SHAQAALA RIYADKA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003684 Not Applicable Desk chair HAYADA SHAQAALAH Nugaal 25/01/2021 Good Condition 173 Furniture 0000003685 Not Applicable Shelf cupboard 2 doors HAYSHAQAALAH Nugaal 25/01/2021 Good Condition 190 Furniture 0000003659 Not Applicable Executive Office Desks State House Nugaal 25/01/2021 Good Condition 280 Furniture 0000003660 Not Applicable Executive Office Desks State House Nugaal 25/01/2021 Good Condition 280 Furniture 0000003661 Not Applicable Executive Office Desks State House Nugaal 25/01/2021 Good Condition 280 Furniture 0000003662 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003669 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 Furniture 0000003670 Not Applicable Shelf cupboard 2 doors State House Nugaal 25/01/2021 Disposed 190 Furniture 0000003671 Not Applicable Shelf cupboard 2 doors State House Nugaal 25/01/2021 Good Condition 190 Furniture 0000003672 Not Applicable Shelf cupboard 2 doors State House Nugaal 25/01/2021 Good Condition 190 Sub – total carried down 177,985 27 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total carried forwad 177,985 Furniture 0000003673 Not Applicable Shelf cupboard 2 doors State House Nugaal 25/01/2021 Good Condition 190 Furniture 0000003674 Not Applicable Executive Office Desks State House Nugaal 25/01/2021 Good Condition 280 Furniture 0000003663 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003664 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003665 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003666 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 Furniture 0000003667 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 Furniture 0000003668 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 IT Hardware / Equipment 0000003732 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003726 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003727 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003728 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003729 Not Applicable printer hp color State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003730 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003731 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003715 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1290 IT Hardware / Equipment 0000003716 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1290 IT Hardware / Equipment 0000003717 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1290 IT Hardware / Equipment 0000003721 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1290 IT Hardware / Equipment 0000003724 Not Applicable HP AIO 24 All in one State House Nugaal 07/04/2021 Good Condition 1290 IT Hardware / Equipment 0000003725 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003706 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003707 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003708 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003709 Not Applicable Dell latitue E5400 State House Nugaal 20/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003710 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003711 Not Applicable Camira Canon70D State House Nugaal 14/04/2021 Good Condition 950 196,174 28 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forward 196,174 IT Hardware / Equipment 0000004138 2049lz50kme8 Desktop Computer State House Nugaal 20/10/2021 Good Condition 720 IT Hardware / Equipment 0000004139 MPITTW1N Desktop Computer Cabinet meeting Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004140 MP1TTY5Q Desktop Computer State House Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004141 r90y88GE Desktop Computer State House Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004142 MP1ZAE9A Desktop Computer State House Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004143 Not Applicable Project Board State House Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004132 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 720 IT Hardware / Equipment 0000004133 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004134 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004135 R90Y88KY laptop tab State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004136 R9OY88BF laptop tab State House Nugaal 20/10/2021 Good Condition 2,670 IT Hardware / Equipment 0000004137 Not Applicable Projector State House Nugaal 20/10/2021 Good Condition 2,670 IT Hardware / Equipment 0000004126 R90YADYQ Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 8,345 IT Hardware / Equipment 0000004127 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004128 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004129 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004130 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004131 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004120 R90Y88FW Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004121 mp1tty5p Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004122 R90Y8857 Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004123 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004124 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004125 R90Y88HN Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004114 Not Applicable Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 Sub – total carried down 232,519 29 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Org. Sub – total brought forwad 232,519 IT Hardware / Equipment 0000004115 R90YADY5 Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004116 R90Y88F9 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004117 R90Y88L5 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004118 R90Y889W Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004119 R90Y88K8 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004108 R90Y889L Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004109 R90Y88AK Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004110 R90YADSM Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004111 R90Y88H9 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004112 R90Y8870 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004113 R9OYADWP Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004102 R90Y88JD Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004103 R90Y88JD Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004104 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004105 R90YADX1 Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004106 R90Y88CN Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004107 R90Y88CN Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004097 Not Applicable HD Webcam Puntland State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004098 R90Y887Z Laptop tab Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004099 Not Applicable TV Monitor State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004100 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004101 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004474 Not Applicable Desktop PCI Nugaal 15/07/2022 Good Condition 890 Vehicles 0000003295 MROKBBCDOM1124688 TOYOTA HILUX Puntland State house Nugaal 28/02/2021 Good Condition 35,700 Vehicles 0000003296 MRODB9CDOL-5146096 TOYOTA HILUX Puntland State house Nugaal 28/02/2021 Good Condition 35,700 IT Hardware / Equipment 0000003719 Not Applicable HP AIO 24 All in one Ministry of Finance Nugaal 14/04/2021 Good Condition 1,290 Furniture 0000003658 Not Applicable Executive Office Disks MAALIYA Nugaal 25/01/2021 Good Condition 280 Sub – total carried down 328,049 30 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forward 328,049 Furniture 0000003675 Not Applicable Executive Office Desks MAALIYA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003676 Not Applicable Desk chair MAALIYA Nugaal 25/01/2021 Good Condition 173 Furniture 0000003677 Not Applicable Shelf cupboard 2 doors MAALIYA Nugaal 25/01/2021 Good Condition 190 Furniture 0000003678 Not Applicable File Cabinet MAALIYA Nugaal 25/01/2021 Good Condition 150 Furniture 0000003687 Not Applicable Executive Office Desks MOPIC Nugaal 25/01/2021 Good Condition 280 Furniture 0000003688 Not Applicable Executive Office Desks MOPIC Nugaal 25/01/2021 Good Condition 280 Furniture 0000003689 Not Applicable Desk chair MOPIC Nugaal 25/01/2021 Good Condition 173 Furniture 0000003690 Not Applicable Desk chairs MOPIC Nugaal 25/01/2021 Good Condition 173 Furniture 0000003691 Not Applicable File Cabinet MOPIC Nugaal 25/01/2021 Good Condition 150 Furniture 0000003692 Not Applicable File Cabinet MOPIC Nugaal 25/01/2021 Good Condition 150 Furniture 0000003693 Not Applicable Shelf cupboard 2 doors MOPIC Nugaal 25/01/2021 Good Condition 190 Furniture 0000003694 Not Applicable Shelf cupboard 2 doors MOPIC Nugaal 25/01/2021 Good Condition 190 IT Hardware / Equipment 0000003722 Not Applicable HP AIO 24 All in one MOPIC Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003723 Not Applicable HP AIO 24 All in one MOPIC Nugaal 14/04/2021 Good Condition 1,290 Furniture 0000003679 Not Applicable Executive Office Disks BEERA IYO DEGAANKA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003680 Not Applicable Desk chair DEEGANKA Nugaal 25/01/2021 Good Condition 173 Furniture 0000003681 Not Applicable File Cabinet DEEGANKA Nugaal 25/01/2021 Good Condition 150 Furniture 0000003682 Not Applicable Shelf cupboard 2 doors DEEGANKA Nugaal 25/01/2021 Good Condition 190 IT Hardware / Equipment 0000003720 Not Applicable HP AIO 24 All in one Deegaanka Nugaal 14/04/2021 Good Condition 1,290 Furniture 0000003683 Not Applicable Executive Office Disks SHAQAALA RIYADKA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003684 Not Applicable Desk chair HAYADA SHAQAALAH Nugaal 25/01/2021 Good Condition 173 Furniture 0000003685 Not Applicable Shelf cupboard 2 doors HAYSHAQAALAH Nugaal 25/01/2021 Good Condition 190 Furniture 0000003663 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003664 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003665 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003666 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 Furniture 0000003667 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 Sub – total carried down 336,553 31 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forward 336,553 Furniture 0000003668 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 IT Hardware / Equipment 0000003732 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003726 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003727 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003728 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003729 Not Applicable printer hp color State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003730 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003731 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003715 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003716 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003717 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003721 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003724 Not Applicable HP AIO 24 All in one State House Nugaal 07/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003725 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003706 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003707 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003708 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003709 Not Applicable Dell latitue E5400 State House Nugaal 20/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003710 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003711 Not Applicable Camira Canon70D State House Nugaal 14/04/2021 Good Condition 950 IT Hardware / Equipment 0000004144 Not Applicable Project Board State House Nugaal 14/04/2021 Good Condition 1,289 IT Hardware / Equipment 0000004138 2049lz50kme8 Desktop Computer State House Nugaal 20/10/2021 Good Condition 720 IT Hardware / Equipment 0000004139 MPITTW1N Desktop Computer Cabinet meeting Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004140 MP1TTY5Q Desktop Computer State House Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004141 r90y88GE Desktop Computer State House Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004142 MP1ZAE9A Desktop Computer State House Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004143 Not Applicable Project Board State House Nugaal 20/10/2021 Good Condition 1,289 Sub – total carried down 361,907 32 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forward 361,907 IT Hardware / Equipment 0000004132 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 720 IT Hardware / Equipment 0000004133 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004134 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004135 R90Y88KY laptop tab State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004136 R9OY88BF laptop tab State House Nugaal 20/10/2021 Good Condition 2,670 IT Hardware / Equipment 0000004137 Not Applicable Projector State House Nugaal 20/10/2021 Good Condition 2,670 IT Hardware / Equipment 0000004126 R90YADYQ Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 8,345 IT Hardware / Equipment 0000004127 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004128 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004129 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004130 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004131 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004120 R90Y88FW Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004121 mp1tty5p Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004122 R90Y8857 Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004123 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004124 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004125 R90Y88HN Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004114 Not Applicable Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004115 R90YADY5 Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004116 R90Y88F9 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004117 R90Y88L5 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004118 R90Y889W Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004119 R90Y88K8 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004108 R90Y889L Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004109 R90Y88AK Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004110 R90YADSM Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004111 R90Y88H9 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 Sub – total carried down 399,952 33 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forward 399,952 IT Hardware / Equipment 0000004112 R90Y8870 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004113 R9OYADWP Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004102 R90Y88JD Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004103 R90Y88JD Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004104 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004105 R90YADX1 Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004106 R90Y88CN Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004107 R90Y88CN Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004097 Not Applicable HD Webcam Puntland State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004098 R90Y887Z Laptop tab Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004099 Not Applicable TV Monitor State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004100 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004101 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004474 Not Applicable Desktop PCI Nugaal 15/07/2022 Good Condition 890 Vehicles 0000003295 MROKBBCDOM1124688 TOYOTA HILUX Puntland State house Nugaal 28/02/2021 Good Condition 35,700 Vehicles 0000003296 MRODB9CDOL-5146096 TOYOTA HILUX Puntland State house Nugaal 28/02/2021 Good Condition 35,700 IT Hardware / Equipment 0000003719 Not Applicable HP AIO 24 All in one Ministry of Finance Nugaal 14/04/2021 Good Condition 1,290 Furniture 0000003658 Not Applicable Executive Office Disks MAALIYA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003675 Not Applicable Executive Office Desks MAALIYA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003676 Not Applicable Desk chair MAALIYA Nugaal 25/01/2021 Good Condition 173 Furniture 0000003677 Not Applicable Shelf cupboard 2 doors MAALIYA Nugaal 25/01/2021 Good Condition 190 Furniture 0000003678 Not Applicable File Cabinet MAALIYA Nugaal 25/01/2021 Good Condition 150 Furniture 0000003687 Not Applicable Executive Office Desks MOPIC Nugaal 25/01/2021 Good Condition 280 Furniture 0000003688 Not Applicable Executive Office Desks MOPIC Nugaal 25/01/2021 Good Condition 280 Furniture 0000003689 Not Applicable Desk chair MOPIC Nugaal 25/01/2021 Good Condition 173 Furniture 0000003690 Not Applicable Desk chairs MOPIC Nugaal 25/01/2021 Good Condition 173 Furniture 0000003691 Not Applicable File Cabinet MOPIC Nugaal 25/01/2021 Good Condition 150 Sub – total carried down 488,466 34 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forwad 488,466 Furniture 0000003692 Not Applicable File Cabinet MOPIC Nugaal 25/01/2021 Good Condition 150 Furniture 0000003693 Not Applicable Shelf cupboard 2 doors MOPIC Nugaal 25/01/2021 Good Condition 190 Furniture 0000003694 Not Applicable Shelf cupboard 2 doors MOPIC Nugaal 25/01/2021 Good Condition 190 IT Hardware / Equipment 0000003722 Not Applicable HP AIO 24 All in one MOPIC Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003723 Not Applicable HP AIO 24 All in one MOPIC Nugaal 14/04/2021 Good Condition 1,290 Furniture 0000003679 Not Applicable Executive Office Disks BEERA IYO DEGAANKA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003680 Not Applicable Desk chair DEEGANKA Nugaal 25/01/2021 Good Condition 173 Furniture 0000003681 Not Applicable File Cabinet DEEGANKA Nugaal 25/01/2021 Good Condition 150 Furniture 0000003682 Not Applicable Shelf cupboard 2 doors DEEGANKA Nugaal 25/01/2021 Good Condition 190 IT Hardware / Equipment 0000003720 Not Applicable HP AIO 24 All in one Deegaanka Nugaal 14/04/2021 Good Condition 1,290 Furniture 0000003683 Not Applicable Executive Office Disks SHAQAALA RIYADKA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003684 Not Applicable Desk chair HAYADA SHAQAALAH Nugaal 25/01/2021 Good Condition 173 Furniture 0000003685 Not Applicable Shelf cupboard 2 doors HAYSHAQAALAH Nugaal 25/01/2021 Good Condition 190 Furniture 0000003659 Not Applicable Executive Office Desks State House Nugaal 25/01/2021 Good Condition 280 Furniture 0000003660 Not Applicable Executive Office Desks State House Nugaal 25/01/2021 Good Condition 280 Furniture 0000003661 Not Applicable Executive Office Desks State House Nugaal 25/01/2021 Good Condition 280 Furniture 0000003662 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003669 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 Furniture 0000003670 Not Applicable Shelf cupboard 2 doors State House Nugaal 25/01/2021 Disposed 190 Furniture 0000003671 Not Applicable Shelf cupboard 2 doors State House Nugaal 25/01/2021 Good Condition 190 Furniture 0000003672 Not Applicable Shelf cupboard 2 doors State House Nugaal 25/01/2021 Good Condition 190 Furniture 0000003673 Not Applicable Shelf cupboard 2 doors State House Nugaal 25/01/2021 Good Condition 190 Furniture 0000003674 Not Applicable Executive Office Desks State House Nugaal 25/01/2021 Good Condition 280 Sub – total carried down 496,505 35 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forward 496,505 Furniture 0000003663 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003664 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003665 Not Applicable Desk chair State House Nugaal 25/01/2021 Good Condition 173 Furniture 0000003666 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 Furniture 0000003667 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 Furniture 0000003668 Not Applicable File Cabinet State House Nugaal 25/01/2021 Good Condition 150 IT Hardware / Equipment 0000003732 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003726 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003727 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003728 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003729 Not Applicable printer hp color State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003730 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003731 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003715 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003716 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003717 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003721 Not Applicable HP AIO 24 All in one State House Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003724 Not Applicable HP AIO 24 All in one State House Nugaal 07/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003725 Not Applicable printer MFP 127fn State House Nugaal 14/04/2021 Good Condition 500 IT Hardware / Equipment 0000003706 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003707 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003708 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003709 Not Applicable Dell latitue E5400 State House Nugaal 20/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003710 Not Applicable Dell latitue E5400 State House Nugaal 14/04/2021 Good Condition 1,070 IT Hardware / Equipment 0000003711 Not Applicable Camira Canon70D State House Nugaal 14/04/2021 Good Condition 950 IT Hardware / Equipment 0000004144 Not Applicable Project Board State House Nugaal 14/04/2021 Good Condition 950 IT Hardware / Equipment 0000004138 2049lz50kme8 Desktop Computer State House Nugaal 20/10/2021 Good Condition 720 Sub – total carried down 515,894 36 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forward 515,894 IT Hardware / Equipment 0000004139 MPITTW1N Desktop Computer Cabinet meeting Nugaal 20/10/2021 Good Condition 1,289 IT Hardware / Equipment 0000004140 MP1TTY5Q Desktop Computer State House Nugaal 20/10/2021 Good Condition 1289 IT Hardware / Equipment 0000004141 r90y88GE Desktop Computer State House Nugaal 20/10/2021 Good Condition 1289 IT Hardware / Equipment 0000004142 MP1ZAE9A Desktop Computer State House Nugaal 20/10/2021 Good Condition 1289 IT Hardware / Equipment 0000004143 Not Applicable Project Board State House Nugaal 20/10/2021 Good Condition 1289 IT Hardware / Equipment 0000004132 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 720 IT Hardware / Equipment 0000004133 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004134 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004135 R90Y88KY laptop tab State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004136 R9OY88BF laptop tab State House Nugaal 20/10/2021 Good Condition 2,670 IT Hardware / Equipment 0000004137 Not Applicable Projector State House Nugaal 20/10/2021 Good Condition 2,670 IT Hardware / Equipment 0000004126 R90YADYQ Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 8,345 IT Hardware / Equipment 0000004127 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004129 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004130 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004131 Not Applicable Laptop State House Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004120 R90Y88FW Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004121 mp1tty5p Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004122 R90Y8857 Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004123 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004124 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004125 R90Y88HN Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004114 Not Applicable Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004115 R90YADY5 Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004116 R90Y88F9 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004117 R90Y88L5 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004118 R90Y889W Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 Sub – total carried down 554,474 37 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forward 554,474 IT Hardware / Equipment 0000004119 R90Y88K8 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004108 R90Y889L Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004109 R90Y88AK Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004110 R90YADSM Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004111 R90Y88H9 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004112 R90Y8870 Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004113 R9OYADWP Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004102 R90Y88JD Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004103 R90Y88JD Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004104 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004105 R90YADX1 Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004106 R90Y88CN Laptop Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004107 R90Y88CN Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004097 Not Applicable HD Webcam Puntland State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004098 R90Y887Z Laptop tab Cabinet meeting Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004099 Not Applicable TV Monitor State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004100 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004101 Not Applicable Laptop State house Nugaal 20/10/2021 Good Condition 985 IT Hardware / Equipment 0000004474 Not Applicable Desktop PCI Nugaal 15/07/2022 Good Condition 890 Vehicles 0000003295 MROKBBCDOM1124688 TOYOTA HILUX Puntland State house Nugaal 28/02/2021 Good Condition 35,700 Vehicles 0000003296 MRODB9CDOL-5146096 TOYOTA HILUX Puntland State house Nugaal 28/02/2021 Good Condition 35,700 IT Hardware / Equipment 0000003719 Not Applicable HP AIO 24 All in one Ministry of Finance Nugaal 14/04/2021 Good Condition 1,290 Furniture 0000003658 Not Applicable Executive Office Disks MAALIYA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003675 Not Applicable Executive Office Desks MAALIYA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003676 Not Applicable Desk chair MAALIYA Nugaal 25/01/2021 Good Condition 173 Furniture 0000003677 Not Applicable Shelf cupboard 2 doors MAALIYA Nugaal 25/01/2021 Good Condition 190 Sub – total carried down 646,707 38 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forwad 646,707 Furniture 0000003678 Not Applicable File Cabinet MAALIYA Nugaal 25/01/2021 Good Condition 150 Furniture 0000003687 Not Applicable Executive Office Desks MOPIC Nugaal 25/01/2021 Good Condition 280 Furniture 0000003688 Not Applicable Executive Office Desks MOPIC Nugaal 25/01/2021 Good Condition 280 Furniture 0000003689 Not Applicable Desk chair MOPIC Nugaal 25/01/2021 Good Condition 173 Furniture 0000003690 Not Applicable Desk chairs MOPIC Nugaal 25/01/2021 Good Condition 173 Furniture 0000003691 Not Applicable File Cabinet MOPIC Nugaal 25/01/2021 Good Condition 150 Furniture 0000003692 Not Applicable File Cabinet MOPIC Nugaal 25/01/2021 Good Condition 150 Furniture 0000003693 Not Applicable Shelf cupboard 2 doors MOPIC Nugaal 25/01/2021 Good Condition 190 Furniture 0000003694 Not Applicable Shelf cupboard 2 doors MOPIC Nugaal 25/01/2021 Good Condition 190 IT Hardware / Equipment 0000003722 Not Applicable HP AIO 24 All in one MOPIC Nugaal 14/04/2021 Good Condition 1,290 IT Hardware / Equipment 0000003723 Not Applicable HP AIO 24 All in one MOPIC Nugaal 14/04/2021 Good Condition 1,290 Furniture 0000003679 Not Applicable Executive Office Disks BEERA IYO DEGAANKA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003680 Not Applicable Desk chair DEEGANKA Nugaal 25/01/2021 Good Condition 173 Furniture 0000003681 Not Applicable File Cabinet DEEGANKA Nugaal 25/01/2021 Good Condition 150 Furniture 0000003682 Not Applicable Shelf cupboard 2 doors DEEGANKA Nugaal 25/01/2021 Good Condition 190 IT Hardware / Equipment 0000003720 Not Applicable HP AIO 24 All in one Deegaanka Nugaal 14/04/2021 Good Condition 1,290 Furniture 0000003683 Not Applicable Executive Office Disks SHAQAALA RIYADKA Nugaal 25/01/2021 Good Condition 280 Furniture 0000003684 Not Applicable Desk chair HAYADA SHAQAALAH Nugaal 25/01/2021 Good Condition 173 Furniture 0000003685 Not Applicable Shelf cupboard 2 doors HAYSHAQAALAH Nugaal 25/01/2021 Good Condition 190 Furniture 0000003686 Not Applicable File Cabinet SHAQAALAHA Nugaal 25/01/2021 Good Condition 150 Furniture 0000003718 Not Applicable HP AIO 24 All in one pcs Nugaal 14/04/2021 Good Condition 1,290 Sub – total carried down 655,189 39 Puntland State of Somalia Somalia Capacity Injection Project Audit Report and Financial Statements For the year 31 December 2022 ANNEX 1: PROPERTY AND EQUIPMENT SCHEDULE FOR 2022 (Continued) Asset Class Asset ID Serial Number Item Custodian Region Acquisition Date Status Value Sub – total brought forward 655,189 Vehicles 0000002723 MR0DB6CD8G0010853 TOYOTA HILUX D/C 4WD DSL 2016 Office of the president Nugaal 01/10/2016 Good Condition 31,581 Vehicles 0000002724 MR0DB6CD8G0010852 TOYOTA HILUX D/C 4WD DSL 2016 Office of the president Nugaal 01/10/2016 Good Condition 31,581 Vehicles 0000002731 MROHS8CD100722346 TOYOTA HILUX D/C 4WD DSL 2017 Office of the president Nugaal 01/08/2017 Good Condition 33,000 Vehicles 0000002732 JTGEB73J6G9016905 Toyota Land Cruiser Hardtop 2016 Office of the president Nugaal 01/09/2016 Good Condition 40,525 Vehicles 0000002735 JTFJK02P505011529 Toyota HIACE Mini Bus 3.0 L Diesel Office of the president Nugaal 01/08/2017 Good Condition 30,125 Vehicles 0000003295 MROKBBCDOM1124688 TOYOTA HILUX Puntland state house Nugaal 28/02/2021 Good Condition 35,700 Vehicles 0000003296 MRODB9CDOL-5146096 TOYOTA HILUX Puntland state house Nugaal 28/02/2021 Good Condition 35,700 Vehicles 0000003699 GD 1088 Pick up vehicle (P.N:GD816) maaliyada Nugaal 24/06/2020 Good Condition 35,000 Vehicles 0000003700 DG1106 Pick up vehicle (P.N:GD822) MAALIAYDA Nugaal 24/06/2020 Good Condition 35,000 Vehicles 0000002728 MR0DB8CD2J0173871 TOYOTA HILUX D/C 4WD DSL 2017 N/A Nugaal 01/01/2017 Good Condition 33,000 Vehicles 0000002729 MR0DB8CDXJ01179 TOYOTA HILUX D/C 4WD DSL 2017 N/A Nugaal 01/01/2017 Good Condition 33,000 Vehicles 0000002725 MR0KB8CD901114056 TOYOTA HILUX D/C 4WD DSL 2016 N/A Nugaal 01/01/2017 Good Condition 33,000 Vehicles 0000002726 MR0KB8CD901114048 TOYOTA HILUX D/C 4WD DSL 2016 N/A Nugaal 01/01/2017 Good Condition 33,000 Vehicles 0000002733 JTGAB73JOG9017452 Toyota Land Cruiser Hardtop 2015 N/A Nugaal 01/01/2017 Good Condition 42,875 Vehicles 0000002736 KOZP10501124 Toyota HIACE Mini Bus 3.0 L Diesel N/A Nugaal 01/01/2017 Good Condition 30,125 Vehicles 0000002727 MR0DB6CD8G0010851 TOYOTA HILUX D/C 4WD DSL 2016 N/A Nugaal 01/10/2016 Good Condition 31,581 Vehicles 0000002734 JTGEB73J6G9016908 Toyota Land Cruiser Hardtop 2016 N/A Nugaal 01/09/2016 Good Condition 40,525 Vehicles 0000002730 MR0KA3CD401132730 TOYOTA HILUX D/C 4WD DSL 2017 N/A Nugaal 01/01/2017 Good Condition 33,000 1,273,507 40