0301TINGco, Est. 1972 Promoting Accountability of Public Resources AUDITOR GENERALS REPORT On the Financial Statement Audit of the Rural and Renewable Energy Agency (RREA) with project name Liberia Rural Renewable Access Project (LIRENAP) Project ID Number: P149683 L -R 1 44 T For the Fiscal Year Ended December 31, 2023 June 27, 2024 P. Garswa Jackson Sr., FCCA, CFIP, CFC Auditor General, R.L. Auditor Genera/s Report on the Ftnancl Statement Audit Of the Liberia Renewable Energy Access Project (LIRE/VAP) For the Fiscal Year Ended December 31, 2023 Table of Contents U nq ualified O pinion..........................,.,.... --.. -.-.-....... -....................................................... . .5 B asis fo O p in io ................................................--.................................................................... 5 Management's Responsibility .....................................sponsibity.-6...............................................6 Auditor's Responsibility ......................................................................................................... 6 STATEMENT OF RESPONSIBILITIES ......................................................................................... 8 NOTES TO THE FINANCIAL STATEMENTS............................................................................... 11 P/o/77/g AcCountabily ol Publi/c Resources Auditor Genera/'s Repott on the Financial Statement Audit Of the Liberia Renewab/e Energy Access Project (LIREVAP) For the Fiscal Year Ended December 31, 2023 Acronyms/Abbreviations Acronyms/-Abbreviations Meaning AG Auditor General ACCA Association of Chartered Certified Accountants ADF African Development Fund AfDB African Development Bank CFC Certified Financial Consultant CFIP Certified Forensic Investigation Professional CPA Certified Public Accountant CFE Certified Fraud Examiner FA Financing Agreement FAR Fixed Asset Register GAC General Auditing Commission GOL Government of Liberia IPSAS International Public Sector Accounting Standards ISSAIs International Standards of Supreme Audit Institutions LRA Liberia Revenue Authority LRD$ Liberian Dollars LIRENAP Liberia Renewable Energy Access Project RREA Rural Renewable Energy Agency PAR Project Appraisal Report PFM Public Finance Management PAP Project Affected Person PP Procurement Plan PPC Public Procurement and Concession Commission RAP Resettlement Action Plan USD United States Dollars Promotng A ccountabIlty of PubhIc Resources Auditor Genera/'s Report on the FinancalStatement Audit Of the Liberia Renewable Energy Access Project (LIRENAP) For the Fiscal Year Ended December 31, 2023 AUDITOR GENERAL'S REPORT June 27, 2024 Hon. Samuel Nagbe Executive Director RURAL RENEWABLE ENERGY AGENCY (RREA) Newport Street Monrovia, Liberia RE: AUDITOR GENERAL'S REPORTON THE FINANCIAL STATEMENT AUDIT OF THE RURAL RENEWABLE ENERGY AGENCY (RREA) WITH PROJECT NAME LIBERIA RENEWABLE ENERGY ACCESS PROJECT (LIRENAP). Unqualified Opinion We have audited the accompanying financial statements of the Rural and Renewable Energy Agency (RREA) with project name Liberia Renewable Energy Access Project (LIRENAP) for the fiscal period ended June 30, 2022 financed through Project Number: P149683 which comprise the statements of Receipts and Payments, Statement of Comparison of Budget and Actual Amounts and a Summary of significant Accounting Policies and other explanatory information. In our opinion, the accompanying financial statements Project SAT Number P149683 present fairly, in all material respects, the Statement of Receipts and Payments as at June 30, 2022, Statement of Comparison of Budget and Actual Amounts and a summary of other accounting policies and explanatory notes for the fiscal period then ended in accordance with International Public Sector Accounting Standards (IPSAS) Cash Basis of Accounting. Basis for Opinion We conducted our audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements Section of our report. We are independent of the entity in accordance with the Code of Ethics for Supreme Audit Institutions together with the ethical requirements that are relevant to our audit of the financial statements in accordance with the World Bank guideline and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Promoting Accountability of PublIc Resources Auditor Genera,s Report on the Financial Statement Audit Of the Liberia Renewable Energy Access Project (LIRENAP) For the F5cal Year Ended December 31, 2023 Management's Responsibility Management is responsible for the preparation and fair presentation of the financial statements in accordance with IPSAS Cash Basis, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing its ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to cease operations, or has no realistic alternative but to do so. The RREA Management is responsible for overseeing the Project's financial reporting process. Auditor's Responsibility Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. P. Ga swa s Sr. FCCA, CFIP, CFC Audit a, R.L. Monrovia, Liberia June 2024 6Promoting AccountabIty of Pub/ic Resources Auditor Genera/'s Repolt on the Filancl/ Statement Audit Of the Liberia Renewable Energy Access Project (LIREYAP) For the Fiscal Year Ended December 31, 2023 Overview of the Financial Statements The Rural and Renewable Energy Agency (RREA) with project name Liberia Renewable Energy Access Project for the reporting period January 1, 2023-December 31, 2023, had the following activities in the three components: Component 1: Decentralization Electrification in Lofa County Component 3: Technical Assistance to Strengthen Rural Electrician Institutions Component 3 Market Development of Stand-Alone Solar Systems Receipts The Rural and Renewable Energy Agency (RREA) with project name Liberia Renewable Energy Access Project for the reporting period January 1,2023 -December 31, 2023, received US$3,487,623.32 from the World Bank-IDA Credit to increase access to electricity and to foster the use of renewable energy resources. Payments The Rural and Renewable Energy Agency (RREA) controlled from its bank accounts an amount of US$3,487,623.32 of which the total of US$ 3,104,605.11 was expended on the following activities: US$ 2,653,482.99 was paid for Consultancy services; while Operations expense accounted for US$450,672.12; and Fixed Assets acquisition amounted to US$450.00. Prepared by Ms. Marthaline K. Horace Position: Finance Director Date: June 27, 2024 Positi n: Executive Director Date: June 27, 2024 q 7 1Promoting AccountabilIty of Pub//c Resources Auditor Genera/'s Repoit on the Financial Statement Audit Of the Liberia Renewable Energy Access Project (LIRENAP) For the Fiscal Year Ended December 31, 2023 STATEMENT OF RESPONSIBILITIES The Financial Statements as set out on pages 9 to 12 have been prepared in accordance with the provisions of the Public Financial Management Act of 2009 and in compliance with the Cash Basis International Public Sector Accounting Standards (Cash IPSAS), as adopted by the Government of Liberia. In accordance with the provisions of the Public Financial Management (PFM) Act of 2009, I am responsible for the control of and accounting for public funds received, held, and expended for and on behalf of the Rural Renewable Energy Agency (RREA). Under the provisions of the same Act, I am required to prepare quarterly and annual unaudited final accounts of the RREA to be submitted to the Minister of Finance and Development Planning, for the periods to which they relate. However, I have delegated the preparation of the unaudited final accounts to the Director of Finance for my transmittal to the Minister, as provided in the attendant Regulations of the Public Financial Management Act of 2009. Accordingly, I am pleased to submit the required public accounts of the RREA in compliance with the PFM Act and its attendant Regulations. I have provided, and will continue to provide, all the information and explanations as may be required in connection with the financial statements presented herein. In preparing these Financial Statements, the most appropriate accounting policies have been consistently applied and supported by reasonable and prudent judgment and estimates. To the best of my knowledge and belief, these Financial Statements agree with the books of accounts, which have been properly kept. I accept responsibility for the integrity of these financial statements, the financial information they contain and their compliance with the provisions of the Public Financial Management (PFM) Act of W09. Mr Samuel gbe EX CUTIVE DIRECTOR Rural Renewable Energy Agency (RREA) Date SPromoting Accountabihlty of Public Resources Auditor Genera/'s Report on the Financial Statement Audit Of the Libera Renewable Energy Access Proect (LIRE/AP) For the FSCal Year Ended December 31, 2023 Liberia Renewable Energy Access Project Statements of Cash Receipts and Payment For the period ended December 31, 2023 FY 2023 FY 2022 RECEIPT/PAYMENTS RECEIPT/PAYMENTS CONTROLED BY CONTROLED BY ENTITY ENTITY Account NOTES US$ US$ TITLE/DESCRIPTION RECEIPTS World Bank-IDA Credit 1 3,272,655.72 2,164,241.65 LIRENAP-IDA 1 214,967.60 275,138.46 Total Receipts 3,487,623.32 2,439,380.11 Payments Operations Consultancy 2 2,653,482.99 2,439,046.28 Operations 3 276,072.83 408,407.74 Operations LIRENAP IDA 3174,599.29 281,877.46 Fixed Assets 4 450.00 16,248.00 Total Payments 3,104,605.11 3,145,579.48 Net Increase/Decrease 383,018.21 (706,199.37) Cash at the Beginning of the year January 1,2023 1,871,427.97 2,577,627.34 Cash at the end of year December 31, 2023 2,254,446.18 1,871,427.97 9 PromotO~g Accountability of Public Resources 〕。仰 阿 向 . . .......... . . Auditor Generes Report on the finandal Statement A ud1t Of the L 1&-rza Renewable Energy A ccessproject aIRENAP) For the fiscal rear Endeal December 31, 2023 NOTES TO THE FINANCIAL STATEMENTS 1. General Information and Accounting Policies The Rural and Renewable Energy Agency (RREA) is an Agency of the Government established and enacted into law on July 6, 2015 for the purpose of facilitating and accelerating the economic transformation of rural Liberia by promoting the commercial development and supply of modern energy services to rural areas with an emphasis on locally available renewable resources. One of the RREA's principal functions include planning and financing of rural energy projects for implementation by public, private, and community developers, including educating the public about renewable energy options and opportunities. The RREA is also mandated to manage the Rural Energy Fund (REFUND), a transparent financial management system through which all domestic and international resources intended for rural energy programs shall be managed to achieve universal energy access. The principal addresses of the entity is Newport Street, Monrovia, Liberia. (a) Basis of Preparation These financial statements have been prepared in accordance with the requirements of the Public Financial Management Act, 2009 and comply with the International Public Sector Accounting Standard (IPSAS) Cash Basis. (b) Reporting Entity The financial statements are for the Rural and Renewable Energy Agency (c) Reporting Currency and Translation of Foreign Currencies (i) Functional and Presentation Currency 04 The functional currencies are the Liberian Dollar and the United States Dollar, and the reporting currency is the United Sates Dollar. Items included in the financial statements are measured in the currency of the primary economic environment in which the entity operates. (ii) Translation of Transactions in Foreign Currency Foreign currency transactions are translated into United States Dollar using the exchange rates circulated by the Central Bank of Liberia (CBL). (d) Reporting Period The reporting period for these financial statements is January 1,2023, to December 31, 2023. (e) Payment by external third parties During the period under review, World Bank made two direct payments on behalf of the project in the amount of US$1,382,103. 10 as advance payments to Powerlink and Wilkins Engineering Limited for Supply and Installation of 1.8MW Diesel Gensets and Storage Tanks Promoting Accountability of PuNlc Resources Auditor Genera/'s Report on the Financial Statement Audit Of the Liberia Renewable Energy Access Project (LIRE/VAP) For the Fiscal Year Ended December 31, 2023 and Supply & installation of transmission & distribution networks including customer connection. connection. Date Payee Amount US$ 05/26/2023 Wilkins Engineering Limited 1,106,084.10 07/17/2023 Power Link 276,019.00 Total 1,382,103.10 Below is a breakdown of IDA Receipts by LIRENAP 1 World Bank IDA Credit FY 2023 FY 2021/2022 Dates US$ US$ September 22,202115 September 22,2021 13,51 130,850.10 January 20,2022 33238 383,233.81 April 20,2022 642378.89 May 31,2022 42,089.57 September 27,2022 104,207.13 May 19,2023 ___1,084,605.39 _________ June 6,2023 1,008,897.151 October 6,2023 1,179,153.18 . Total 3,272,655.7 2,164,241.65, Below is a breakdown of IDA receipt by LIRENAP- IDA 1 World Bank IDA Credit FY 2023 FY 2021/2022 Dates US$ US$ May 19,2022 100,000.00 June 15,2022 175,138.46 February 23,2023 107,261.11 July 17,2023 107,706.49 Total 214,967.60 275,138.46 LGrand Total 3,487,623.321 2,439,380.11 US$3,487,623.32 is the total amount received into the project-designated account, 2. Consultancy Consultancy FY 2023 FY 2021/2022 Local Consultants Project Coordinator1,500 12PromotIng Accountability of Public Resources Auditor Genera/'s Report on the Flnanc/Statement Audit Of the Liberia Renewable Energy Access Project (LIRENAP) For the Fiscal Year Ended December 31, 2023 Consultancy FY 2023 FY 2021/2022 Safeguard Specialist 31,317.42 45,114.84 Project Engineer 43,869.42 63,422.45 IT Officer 18,771.42 27,114.05 Finance Assistant 12,495.46 18,112.05 Social Development Officer 27,555.46 33,443.65 Electrical Engineer 25,721.25 39,712.05 Business Development Officer 27,555.46 33,443.65 Civil Engineer 27,430.96 30,752.27 Community Outreach Officer 16,885.46 24,409.55 Procurement Officer 25,610.96 25,800.98 Construction & Rehabilitation Road 0 38,667.56 Technical Assistance to Mini Grid 32,971.50 3,120.00 Total 301,734.77 383,113.10 Foreign Consultants Owner Engineer 334,028.82 199,796.96 Supply & installation of transmission & distribution 967,414.26 1,443,492.20 networks including customer connections Construction of 2.5MW Small hydro plant on Kaiha River 1,050,305.14 412,644.02 Total2,351,748.22 2,055,933.18 8Granrd Total 2,653,482.99 2,439,046.28 The amount of US$2,653,482.99 represents payment to consultants of the Liberia Renewable Energy Access Project (LIRENAP) as remuneration. 3. Operations Operations FY 2023 FY 2021/2022 Audit Service 9,650.00 25,540.25 Stationery & Supplies 5,052.55 9,696.55 Printing & Photocopying 4,261.50 4,861.29 In-country Travel & Road Show 52,908.00 59,629.00 Internet Subscription 5,700.00 33,859.40 Communication (Phone cards) 6,410.00 41,779.35 Training & Capacity Building 27,087.00 Promotin O 50n Auditor Genera/'s Report on the Financial Statement Audit Of the Liberia Renewable Energy Access Project (LIRENAP) For the Fiscal Year Ended December 31, 2023 Operations FY 2023 2021/2022 Meeting /Workshop & conference 1,515.00 6,177.90 Security 16,950.00 27,750.95 Repair & Maintenance-Building 39,796.75 5,695.50 Equipment Maintenance 235.00 2,570.00 Janitorial & General maintenance 2,972.00 4,775.67 Vehicle/Motorbike/Gent 21,659.39 32,800.00 Driver License Renewable - 180.00 Vehicle Fuel 9,516.00 15,252.00 Vehicle registration 90.00 387.00 Vehicle Insurance - 4,291.00 Electricity/LEC 2,400.00 4,800.00 Garbage Collection 180.00 390.00 Generator Fuel 2,000.00 2,000.00 Water 1,356.00 2,688.00 Advertising or Promotional 2,650.00 6,610.00 Bank Charges 24,840.64 11,539.63 Area based Off-grid Rural Electrician Project - 23,757.00 - Studies & Project Other Related Project Cost 38,843.00 14,227.18 Policy & regulation for off-grid - 16,625.50 Total 276,072.83 408,407.74 Operations - LIRENAP- IDA Operations FY 2023 FY 2021/2022 Bank Charges 2,281.63 2,497.60 RAP Execution 172,317.66 279,379.47 Total 174,599.29 281,877.46 Grand Total 450,672.12 690,285.20 The above breakdown of US$ 450,672.12 was disbursed on the project's operations. 14 Promoting Accountabilty of Pub/ic Resources Auditor Genera/s Report on the Financial Statement Audit Of the Liberia Renewable Energy Access Project (LIRENAP) For the Fiscal Year Ended December 31, 2023 4. Fixed Assets Fixed Assets FY 2023 FY 2021/2022 Dell Laptop Computer - 1,799.00 Dell Laptop Computer - 1,799.00 Office Desk - 135.00 Office Desk 135.00 Office Desk - 135.00 Executive Desk - 1,200.00 Dell Laptop Computer 1,675.00 Executive Chair 185.00 Executive Chair - 185.00 Executive Chair - 185.00 Executive Chair Hard Back leather - 250.00 Water dispenser - 1,840.00 File Cabinet - 175.00 Camera - 2,650.00 Lenovo ThinkPad Computer - 2,600.00 Black view tablet - 220.00 Black view tablet - 220.00 Black view tablet - 220.00 Black view tablet - 220.00 Black view tablet - 220.00 Black view tablet - 220.00 Computer monitor -smart TV 450.00 Total 450.00 16,248.00 The amount of US$ 450.00 represents the total expenditure on fixed assets. Explanatory Notes to the Financial Statement Explanatory Notes for Budget Variances 1.During the period under reviewed, we budgeted the total amount of US$ 6,313,751,29 for LIRENAP Grant but received the amount of 3,272,655.72 meaning the amount received was less by US$3,041,095.57, representing 48% drop in the Final Budget and other payments were done by the World bank for services rendered by contractors. 2. During the period under reviewed, we budgeted the total amount of US$1,170,984.27 for LIRENAP IDA Loan but received the amount of US$214, 967.60 meaning the amount was less by US$956,016.67 15Promoting Accountabilty of Pubhic Resources Auditor Genera/s Report on the Financial Statement Audit Of the Liberia Renewable Energy Access Project (LIRENAP) For the Fiscal Year Ended December 31, 2023 representing 82% drop in the Final Budget and other payments were done by the World bank for services rendered by contractors. 3.Variance of Consultancy cost for LIRENAP Grant of US$4,033,597.05 (60%) of the Final Budget was due to less spending for the period, meaning most payments are due in quarter 1 given the project extension. Moreover, the hydropower works were halted given RREA's instruction as decided in the World Bank mission. 4. Variance of Operations costs for LIRENAP Grant of US$343,508.86 (55%) of the Final Budget was due to less spending for the period. Explanatory Notes for withholding Taxes withheld and paid. During the period under review, the total amount of US$309,633.98 were taxes withheld and paid on goods and services. See the table below: Taxes withheld and paid. Date Payee Narrative Amount 01/09/2023 General Revenue Payment of withholding tax for the month 16,277.43 Account Dec.2022 02/09/2023 General Revenue Payment of withholding tax for the month Jan. 150.00 Account 2023 02/09/2023 General Revenue Payment of withholding tax for the month Jan. 1,855.00 Account 2023 03/14/2023 General Revenue Payment of withholding tax for the month 150.00 Account Feb.2023 03/16/2023 General Revenue Payment for tax for services rendered 43,223.23 Account 03/16/2023 General Revenue Payment for tax for services rendered 12,384.98 Account 03/17/2023 General Revenue Payment of withholding tax for the month 569.81 Account Feb.2023 03/17/2023 General Revenue Payment of withholding tax for the month 819.81 Account Feb.2023 03/17/2023 General Revenue Payment of withholding tax for the month Feb. 319.81 Account 2023 03/17/2023 General Revenue Payment of withholding tax for the month Feb. 282.31 Account 2023 03/17/2023 General Revenue Payment of withholding tax for the month Feb. 194.81 Account 2023 03/17/2023 General Revenue Payment of withholding tax for the month Feb. 494.81 __________Account 2023 03/17/2023 General Revenue Payment of withholding tax for the month Feb 494.81 Account 2023 1 Promoting Accountability of Public Resources Auditor Genera/'s Repott on the Financial StatementAudit Of the Liberia Renewable Energy Access Project (LIRENAP) For the Fiscal Year Ended December 31, 2023 03/17/2023 General Revenue Payment of withholding tax for the month 494.81 Account Feb.2023 03/17/2023 General Revenue Payment of withholding tax for the month 403.56 Account Feb.2023 03/17/2023 General Revenue Payment of withholding tax for the month Feb. 80.00 Account 2023 03/17/2023 General Revenue Payment for tax for Jan..2023 4,646.75 Account 04/11/2023 General Revenue Payment for tax for March 2023 150.00 Account 05/29/2023 General Revenue Payment of withholding tax for the month March 571.40 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month March 821.40 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month March 321.40 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month March 283.90 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month March 196.40 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month March 496.40 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month March 496.40 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month March 496.40 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month March 405.15 I_Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month March 80.00 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month April 571.77 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month April 821.77 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month April 321.77 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month April 284.31 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month April 196.81 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month April 496.81 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month April 496.81 Account 2023 17 "Promoting Accountability of Public Resources Auditor Genera/'s Report on the Financial Statement Audit Of the Liberia Renewable Energy Access Project (LIRENAP) For the F1scal Year Ended December 31, 2023 05/29/2023 General Revenue Payment of withholding tax for the month April 496.81 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month April 405.56 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month April 571.81 Account 2023 05/29/2023 General Revenue Payment of withholding tax for the month April 150.00 Account 2023 05/29/2023 General Revenue Payment of withholding tax for consultancy 12,384.98 Account 05/29/2023 General Revenue Payment of withholding tax for consultancy 7,867.29 Account 05/29/2023 General Revenue Payment of withholding tax for consultancy 55,933.89 Account 05/30/2023 General Revenue Payment of withholding tax for the month April 80.00 Account 2023 06/08/2023 General Revenue Payment for tax for May 2023 16,288.01 Account 06/28/2023 General Revenue Payment for tax for June 2023 18,456.56 Account 08/07/2023 General Revenue Payment for tax for July 2023 4,960.75 Account 11/09/2023 General Revenue Payment of withholding tax for the month Sept. 250.00 Account 2023 11/09/2023 General Revenue Payment of withholding tax for the month Sept. 350.00 Account 2023 11/09/2023 General Revenue Payment of withholding tax for the month Sept. 150.00 Account 2023 11/09/2023 General Revenue Payment of withholding tax for the month Sept. 135.00 Account 2023 11/09/2023 General Revenue Payment of withholding tax for the month Sept. 100.00 Account 2023 11/09/2023 General Revenue Payment of withholding tax for the month Sept. 220.00 Account 2023 11/09/2023 General Revenue Payment of withholding tax for the month Sept. 220.00 Account 2023 11/09/2023 General Revenue Payment of withholding tax for the month Sept. 220.00 Account 2023 11/09/2023 General Revenue Payment of withholding tax for the month Sept. 250.00 Account 2023 11/09/2023 General Revenue Payment of withholding tax for the month Sept. 250.00 Account 2023 11/09/2023 General Revenue Payment of withholding tax for the month Sept. 80.00 ___________Account 2023 I 8Promoting Accountability of Public Resources Auditor Generals Report on the Financda/ Statement Audit Of the Liberia Renewable Energy Access Project (LIRENVAP) For the Fscal Year Ended December,31, 2023 11/09/2023 General Revenue Payment of withholding tax for the month Sept. 150.00 Account 2023 11/09/2023 General Revenue Payment of withholding tax 14,443.20 Account 11/09/2023 General Revenue Payment of withholding tax 82,494.29 Account 11/09/2023 General Revenue Payment of withholding tax for the month 250.00 Account Oct.2023 11/09/2023 General Revenue Payment of withholding tax for the month 350.00 Account Oct.2023 11/09/2023 General Revenue Payment of withholding tax for the month 1250.00 Account Oct.2023 11/09/2023 General Revenue Payment of withholding tax for the month 135.00 Account Oct.2023 11/09/2023 General Revenue Payment of withholding tax for the month 10.00 Account Oct.2023 11/09/2023 General Revenue Payment of withholding tax for the month 220.00 Account Oct.2023 11/09/2023 General Revenue Payment of withhold'ng tax for the month 220.00 Account Oct.2023 11/09/2023 General Revenue Payment of withholding tax for the month 220.00 Account Oct.2023 11/09/2023 General Revenue Payment of withholding tax for the month 250.00 Account Oct.2023 11/09/2023 General Revenue Payment of withholding tax for the month 250.00 Account Oct.2023 11/09/2023 General Revenue mentor the month 80. Account Oct.2023 11/09/2023 General Revenue Payment for tax for Oct 2023 150.00 Account Total -- 309,633.98 Tax obligation for taxes withheld and payable in subsequent period amounts to US$6,812.50 Promoting Accountabihty of Publc Resources 110/03eaNRvne100