Tuvalu PROP Annual Financial Report - 2020 Prepared by: Tematiu lapeso, PROP Accountant Co ntents 1. Introduction Statem ent............................................................................................................................ 2 2. 2020 Statement of Incom e and Expenditure.......................................................................................3 3. Statement of Accounting Policies............................................................................................................ 5 Basic of Preparation ............................................................................................................................. .... 5 Reporting Entity ...................................................................................................................................... 5 Reporting Currency .................................................................................................................................5 W ork Plan and Budget..................................................................................................................... 4. Project General Inform ation ..................................................................................................................... 5 Project Objectives ....................................................................................................................................5 Com ponent 1: Sustainable M anagement of Oceanic Fisheries................................................................6 Com ponent 2: Sustainable M anagement of Coastal Fisheries ................................................................6 Com ponent 4: National Program M anagement, M onitoring and Evaluation ..........................................6 5. W ork Plan & Budget for Year 2020 ........................................................................................................6 6. Notes to Statement of Expenditure, 2020 ..............................................................................................7 7. Notes to Statem ent of Income, 2020.....................................................................................................12 8. Comparison of Expenditure and Income Received by Year (2016, 2017, 2018, 2019 & 2020) ..............14 9. Year End Balances and Bank Reconciliations for 2015 to 2020.............................................................15 Issues & Challenges.................................................................................................................................... 15 Conclusion ...............................................................,................................................................................ 16 A N N EX 1 : .........- - -. ..................................................................................................................... ................ 1 7 ~1 1. Introduction Statement The Annual Report on the performance of the Pacific Regional Oceanscape Program is an essential component of the Project accountability framework. It informs the Implementing Entity and Donors (World Bank) on performance results and impact of services achieved by the Pacific Regional Oceanscape Program during the period 1 January 2020 to 31 December 2020. It also consolidates our ongoing efforts to achieve a high standard of accountability in all aspects of the Project's management. As per usual practice, this annual financial report identifies progress against the goals set out in the 2020 project work plan, and incorporates progress against the four overarching goals within the Tuvalu Fisheries Work Plan. On behalf of the Tuvalu Pacific Regional Oceanscape Program Project, we state that in our opinion, these financial statements have been properly prepared so as to show a true and fair view of the project activities for the year ended 31 December 2020, and the result of its operation and statement of balances. The Financial Statements were authorized for issue by the Chairman of the Fisheries Senior Management Committee. Mr. Samesni Finikaso Mr. Samuelu Telii Director of Fistheries P rojct 9ordinator Department of Fisheries Department of Fisheries Ministry of Fisheries & Trade Pacific Regional Oceanscape Program E: samfinikaso70@gmail.com E: samuelut2tuvalufisheries.tv Date Vate 2 2. 2020 Statement of Income and Expend[[ure IDA: D016-TV and TF018605 Ministry of Fisheries & Trade Vaiaku. Funafiuti Statement of Income and Expenditure for the Year Ended 31 December 2120 2019 2018 2017 2016 Note 2020 AUD AUD AUD AUD AUD PROP Project Income & Disbursement Designated Account No. IDA 202,531.56 588,099.77 316,133.72 $525,018.73 $817,986.50 Designated Account No. GEE 95,080.84 61,622.32 262,797.79 $134,358.96 $149,986.50 Add Receipts Add: IDA D016-TV Funds received 24 950,069.26 717,886.49 1,305,839.39 $1,128,811.08 $157,951.08 Add: GEF TF018605 Funds received 25 63,418.92 179,711.73 71,897.35 $312,335.16 $1,469.00 Add other deposits Other IDA deposits 26 18,794.33 2,276.00 64,150.19 $46,694.74 $94.72 Other GEF deposits 27 41,864.66 $6,591.18 Less IDA bank charges Less GEF bank charges Total Income 1,371,759.57 1,549,596.31 $2,020,818.44 $2,153,809.85 $1,127,487.80 PROP Project Expenditure and Transfer Component 1: Sustainable Management of Oceanic Fisheries Travel Advance - 5,420.00 Capacity Building 1 3,925.32 93,830.62 38,335.44 36,614.46 180.00 Eco/Bio/Opo Analysis 180.00 Information Technology 2 78,068.47 - 192,810.84 68,31835 Legal - 13,975.16 Monitoring Control & Surveillance 3 123,784.11 50,031.29 89,125.41 211,109.55 70,152.77 Patrol Observer Programme 4 95,504.30 101,925.16 134,127.20 120,692.83 62,64220 Overseas Meetings and 174,121.00 85,285.92 119,565.58 67,677.21 Workshops Sanitary Competent Authority Vessel Monitoring System 44,372.43 22,275.38 35,000.00 Total Expenditure: Component 1 301,282.20 464,460.50 561,960.19 610,695.93 $200,652.18 Component 2: Sustainable Management of Coastal Fisheries Capacity Building - 12,800.20 40,636.36 Ciguatera - 61,588.34 11,490.63 1,407.37 - Creel & Landings Survey 5 28,371.81 64,718.15 39,227.45 26,678.74 659.30 Information Technology 6 87,271.05 57,358.17 68,870.86 56,865.71 6,273.20 Management & Legislation 7 3,770.00 19,983.53 22,535.50 53,527.92 4,420.78 Public Information 14,114.06 977.52 2,880,00 Resource Survey/ Assessment 8 98,538.28 189,589.42 278,958,32 258,609,11 101,626.00 Water Quality Monitoring 9 17,880.46 2,84746 59,424.32 - Miscellaneous 10 39.65 45.47 113.50 58.68 14.80 Fish Aggregation Devices 11 3,570.30 39,224.45 28,787.75 - - Funafuti Reef Fisheries 12 183,620.55 70,134.88 1,956.38 - 500.00 Stewardship Plan Fisheries Research 10,690.00 - Cover long-term trainig staff 12,359.76 Post-Harvest & Value Adding Ac 13 9,425.10 2,330.68 Safety at Sea 14 539.74 - 80,085.09 12,734.61 Total Expenditure: Component 2 433,026.94 529,777.15 467,147.61 470,349.57 $157,010.44 Component 4: Project Management Unit (PMU) PMU Personnel Expenses Consultant Mid-term review (including field 23,444.71 visits) IT consultant (local) 17,523.20 28,547.09 Safeguard Consultant 356.40 7,050.00 Completion report 15 20,110.00 Ad-hoc 16 2,500.00 Personnel Project accountant* 17 53,477.50 27,688.06 50:399.97 33,744.94 33,584.08 Project coordinator 18 72,751.60 63,123.22 60333.77 48,133.15 36,253.41 Project officer 19 17,663.33 37,360.11 31,852.52 30,342.32 3,109.76 Total PMU Personnel Expenses 166,502.43 169,495.70 178,183.35 112,220.41 $72,947.25 PMU Operation Expenses Equipment 5,442.07 37,086.61 Non-Consulting Services 20 150.00 175.00 40.00 60.00 Office Equipment 21 6,845.26 1,487.75 54,135.11 4,859.22 Operating Cost 22 36,779.15 33,429.56 31,197.79 33,767.60 7,414.52 Training 7,804.20 Travel Cost 49,952.13 14,080.46 27,545.56 22,657.58 Bank Charges 23 288.83 610.33 381.72 450.18 210.27 DHL Charges 734.00 Vehicles (PMU Vehicle) - - 45,437.37 1,950.00 Transfer to Petty Cash - 1,565.82 743.15 1,000.00 Transfer of DLI Disbursement to - 200,000.00 - PROP Revolving Fund (Govt Account) Total PMU Operation Expenses 44,063.24 91,096.84 85,086,40 369,943.17 $38,091.59 Total Expenditure: Component 4 210,565.67 260,592.54 263,269.75 482,163.58 $111,038.84 Less Unknown Expense $20.00 Less Petty Cash Expense 1,715.30 1,551.80 1,053.77 $1,065.35 $571.35 Less William Cleere (Speedcast 105.30 technician) airfare change Less PAYE Suspense Account 217.73 Less refund of Sam ticket from Flight 862.28 Centre Less 2018 PC not rolled over 432.20 PROP Project Total Expenditure 943,159.51 1,251,983.91 1,291,000.75 1,562,143.73 $468,110.11 Net Income 428,600.06 297,612.40 729,817.69 591,666.12 $659,377.69 Designated Accounts: IDA Total Expenses 792,421.62 1,105,730.70 1,098,023.53 1,384,390.83 $451,013.57 GEF Total Expenses 150,737.89 146,253.21 273,062.31 190,487.51 $17,096.54 Total Desginate Account Expenses 943,159.51 1,251,983.91 1,371,085.84 1,574,878.34 $468,110.11 Closing Balances PROP IDA: 01-983331-01 378,973.53 202,531.56 588,099.77 316,133.72 $525,018.73 PROP GEF: 01-983315-01 49,626.53 95,080.84 61,632.83 262,797.79 $134,358.96 Total Closing Balances of Designate 428,600.06 297,612.40 649,732.60 578,931.51 $659,377.69 Accounts 4 3. Statement of Accounting Policies Basic of Preparation The Statement of Cash Receipts and Payments are prepared under the historical cost convention and in accordance with Tuvalu applicable law and international Public Sector Accounting Standards which includes compliance with the financial reporting under the Cash Basis of Accounting (Cash Basis IPSAS). The accounting policies have been applied consistently throughout the period. Report 1n Entity The Statement of Cash Receipts and Payments is for the Rapid Employment Project as supervised by the Ministry of Finance in the Tuvalu. The program commenced on 20 April 2015 with the signing of the grant agreement with the World Bank. This Statement covers the period from 1 January 2020 to 31 December 2020. In accordance with the grant agreement, all of the funds are to come from the World Bank. Report ing Currency The financial statements have been prepared on a historical cost basis. The functional and presentational currency of the Tuvalu Pacific Regional Oceanscape Program (PROP) is Australia dollars, is the currency used forthe grants and all project reports. The foreign currency equivalents are converted at the rate applicable on the date of transaction. The budget figures are converted at the rate of 1 USD = 1.38 AUD which is the average exchange rate for all funds received in the financial year 2020. Undisbursed amounts denominated in foreign currencies are converted in Australian Dollars (AUD) at the rate of 1 USD = 1.28 AUD which is the exchange rate at the financial year end 31st December 2020. Work P[an and Budige The Financial Statements show as comparatives the amounts appropriated by the PROP annual detailed budget information set out on page 6 & 7. 4. Project General Information The Tuvalu Pacific Regional Oceanscape Program Project was officially established in 20 April 2015, being the date of the signing of the agreement between the International Development Association and Global Environment Facility. The initial closing date of the project is on September 30, 2020. The project has now been extended toward August 2022. Project Objectves The objective of the Project is to strengthen the shared management of selected Pacific Island oceanic and coastal fisheries, and the critical habitats upon which they depend. The Project constitutes the first phase of the Pacific Islands Regional Oceanscape Program, and consists of the following components: SI Conponent 1: Sustainable Management of Oceanic Fisheries Carrying out a program of activities aimed at strengthening the management of the Pacific region's tuna fisheries, such program to include: (a) Strengthening the capacity of the Department of Fisheries for sustainable management of shared tuna fisheries. (b) Carrying out a program of activities designed to strengthen the institutional capacity of Department of Fisheries, such program to include: * provision of goods and technical assistance for institutional strengthening and review; * the acquisition of hardware and software for real-time monitoring of fishing activity by observers; and * The hardware, software and bandwidth expansion to enhance internet access for the Department of Fisheries. Component 2: Sustainable Management of Coastal Fishi Carrying out a program of activities designed to promote sustainable management of targeted coastal fisheries, such program to include undertaking resource and socio-economic assessments in selected Islands, developing and implementing management plans to improve sustainable management of the coastal fisheries. Component 4: National Program Management, Monitoring and Evaluation Carrying out a program of activities designed to strengthen the capacity of the Department of Fisheries for Project management and implementation, including for financial and procurement; monitoring & evaluation and safeguards. 5. Work Plan & Budget for Year 2020 Ministry of Fisheries & Trade Vaaku Fu tifun BUDGET 2020 BUDE BY OMPONENT Capacity Building IDA&DLI $ 95,000.00 122,000 00 Community VDs IDA $ - - Economic/ biological/ operational analysis IDA $ 105,000.00 156,000.00 Information Techology IDA $ 10,000.00 151,693.00 Legal IDA $ - MCS/ Patrols IDA&DLI $ 220,300.00 288,500.00 Observer Programme IDA&DLI $ 215,400.00 163,995.00 Overseas meetings and workshops DLI $ 134,000.00 - Radar satellite trial DLI $ Sanitary Competent Authority IDA&DLI $ 35,000.00 VMS IDA&DLI $ 40,000.00 1,000 00 Capacity Building IDA $ 158,000.00 2,100.00 6 Ciguatera GEF $ 47,096.00 4,740.00 Creel & Landings survey GEF $ 84,500.00 50,435.00 Information Techology IDA $ 68,013.00 110,590.00 Management & Legislation IDA&GEF $ 47,600.00 17,900,00 Public Information IDA&GEF $ 49,763.00 3,850.00 Resource Survey & Assessment IDA&GEF $ 168,179.00 96,534.00 Water Quality Monitoring GEF $ 2,000.00 24,940.00 X. Miscellaneous GEF $ 500.00 172.00 Fish Aggregation Devices IDA $ 85,742.00 24,700.00 FRFSP GEF $ 171,500.00 249,364.00 Fisheries Research GEF $ 18,000.00 - Post Harvest & Value adding Ac IDA $ 34,000.00 9,686.00 Safety at Sea IDA $ 35,000.00 35,000.00 ., . I '. a9. *, R..I W m..L I I - ae PMU Operations IDA $ 119,450.00 56,201.00 PMU personnel IDA $ 223,433.00 174,609.52 6. Notes to Statement of Expenditure, 2020 IDA: DOIl6-TV and TF018605 Ministry of Fisheries & Trade Yaiaku_Furu futi NOTES 2020 EXPENDITURE (CI) 2020 AUID 2020 Budget 2019 AUD Component 2: Sustainable Management of Oceanic Fisheries Note 1: Capacity Building Overseas Training $ 85,747.55 In-Country training and workshops S 3,925.32 5 22,000.00 $ 8,083.07 Infrastructure $ 100,000.00 Total $ 3,925.32 $ 122,000.00 $ 93,830.62 Community VDS Technical Assistance $ Total $ $ - $ Economicl bological/ operational analysis Technical Assistance $ 156,000.00 $ 180.00 Total - $ 156,000.00 $ 180.00 Note 2: Information Technolcay IT Equipment $ 17,485.34 $ 35,000.00 Operating Costs $ 60,58313 $ 116,693.00 Total $ 78,06847 $ 151,693.00 $ Note 3: Monitoring Control & Survillance Patrol Equipment (Small Boat) 7 FieldEquipment $ 1,420,00 $ 2,000.00 $ 4,222.09 Non-Consulting Services $ 5,000.00 $ - Operating Cost $ 4,500.00 $ 7,901.54 Overseas Training $ - $ 1,460.97 Small Boot Operating Cost $ - Tala Moona Charter $ 72,364.11 $ 120,000.00 $ 19,678.37 In-Country training $ - $ - Te Mataili Costs $ 50,000.00 $ 57,000.00 $ - Employment Cover (PSLO) $ 16,768.32 infrastructure $ 100,000.00 Total $ 123,784,11 $ 288,500.00 $ 50,031.29 Note 4: Observer Programme Observer Consumables $ 948.89 $ 12,000.00 $ - Non-Consulting Services $ 2,500.00 $ - Observer Equipment $ 2,947.80 $ 32,000.00 $ 75,394.54 Technical Assistance $ 71,002.41 $ 66,851.00 $ - Observer Training $ - $ - In-Country Training $ 20,605.20 $ 50,644.00 $ 11,704.04 Employment Cover (OC) $ 14,826.58 Total $ 95,504.30 $ 163,995.00 $ 101,925.16 Overseas Meetings and Workshop Travel Cost - PNA Meetings $ - $ 35,666.10 Traveling Cost - FFA Meetings $ - $ 27,439.12 Travel Cost - WCPFC Meetings $ - $ 67,294.82 Travel Cost - Other Meetings $ - $ 6,567.90 Travel Cost - Intern. Meetings $ - $ 37,153.06 Total $ 174,121.00 Sanitary Competent Authority Technical Assistance . $ - Total - $ -$ Vessel Monitoring System IT Equipment $ - Materials $ 1,000.00 Non-Consulting services $ 2,007.84 Operating Cost $ 42,364.59 In-Country Workshops $ - Total - 1,000.00 $ 44,372.43 2020 AUD 2020 2019 Budget AUD Component 2: Sustainable Management of Coastal Fisheries Capacity Building Overseas training in-Country Training 2,100.00 38,578.78 Total 2,100.00 38,578.78 Note 5: Ciguatera Consumables 2,100,00 - Laboratory Equipment 2,40000 38,578.78 Operating Costs 240.00 - Overseas Training - 23,009.56 Total - 4,740.00 61,588.34 Note 6: Creel & Landings Survey Consumables 1,805.00 - Non-Consulting Services 23,867.01 40,268.00 27,099.28 Field Equipment 50.00 - Materials 4,504.80 6,812.00 3,391.88 Operating Costs 1,500.00 195.60 in-Country Training - 34,031.39 Total 28,371.81 50,435.00 64,718.15 Note 7: Information Technology IT Equipment 1,893.40 2,200.00 22,053.94 Non-Consulting Services Operating Costs 32,389.56 32,390.00 14,618.33 Software 34,755.09 41,000.00 - International Technical Assistance 18,233.00 35,000.00 20,685.90 Total 87,271,05 110,590.00 57,358.17 Note 8: Management & Legislation Consultations 3,770.00 6,600.00 - Materials 500.00 - Workshops 10,000.00 2,345.00 General 800.00 - Equipment . Overseas Training & Meetings 17,638.53 Total 3,770.00 17,900.00 19,983.53 Public Information Equipment 500.00 - Materials 2,350.00 1,760.78 Non-Consulting Services 500.00 - Overseas Training 12,353.28 Workshops 500.00 Total 3,850.00 14,114.06 Note 9: Resource Survey! Assessment Consumables Dive Equipments Equipment (small boats) . Field Equipment 18,770.45 22,800.00 28,819.20 Maintenance 1,402.03 1,402.00 - Non-Consulting Services 1,300.00 11,549.15 Operating Costs 1,500,00 - Remotely Sensed imagery . Maintenance & Operating Costs (Small boat expense) Tala Moona Charter 51,245.80 54,532.00 102,851,07 Equipment (motorcycles) OSA for Officers 27,120.00 15,000.00 46,370.00 Fish Export Monitoring Cover Long Training Staff (FOOl) Total 98,538.28 96,534.00 189,589.42 Note 10: Water Quality Monitoring Consumables 1,500.00 Laboratory Equipment 17,880.46 23,200.00 Small boat/other op costs 240.00 9F Total 17,880.46 24,940.00 - Note 11: Miscellaneous Bank charges 39.65 172.00 45.47 Total 39.65 172.00 45.47 Note 12: Fish Aggregation Devices Consumables 200.00 - Equipment 3,570.30 7,000.00 FAD-Buoy Materials (Mooring) 20,932.50 Non-Consulting Services 10,000.00 16,851.95 Workshops - FAD/Buoy Materials (FAD) 1,440.00 Fishing equipment 7,500,00 - Total 3,570.30 24,70000 39,224.45 Note 13: Funafuti Reef Fisheries Stewardship Plan FCA Equipment 81,470.11 97,010,00 - Non-Consulting Services 79,680.30 110,000.00 Operating Costs 974.14 1,874.00 Technical Assistance - FCA Consumables 200.00 - FCA Field Equipment 9,005.40 9,000.00 52,695.62 FCA Infrastructure - Hut - - FCA Meetings 8,429.00 13,580.00 9,690.00 FCA Office Equipment 4,061.60 6,200.00 7,749.26 Offshore Equipment 9,500.00 - Offshore Training 2,000.00 FCA Materials Consultant Total 183,620.55 249,364.00 70,134.88 Fisheries Research Eqiuipment Non-Consulting Services 10,690.00 In-Country Training Mariculture Maintenance equipment 10,690.00 Note 14: Post Harvest & Value Adding Ac Consumables 1,666.20 1,666 00 845.00 In-Country Training 6,020.00 6,020.00 - Equipment 1,738.90 2,000.00 1,485.68 9,425.10 9,686.00 2,330,68 Note 15: Safety at Sea Consumables In-Country Training Equipment 30,000.00 Non-Consulting Services 539.74 5,00000 Total 539,74 35,0000 [-10 2020 2020 Budget 2019 AUD AUD Component 4: Project Management Unit (PMU) PMU Personnel Note 15 & 16: Consultant $ - $ - $- Mid-Term Review $ - $ - $ 23,444.71 Safe Guard Consultant $ - $ 20,000.00 $ 356.40 Completion report $ 20,110.00 $ 20,835.00 Ad cc (local financial specialist) $ 2,500.00 $ - Total $ 22,610.00 $ 40,835,00 $ 23,801.11 Note 18: Coordinator Salary $ 38,761.80 $ 36,064.40 $ 35,070.62 PAYE - Govt Tax - 30% $ 13,224.09 $ 12,348.52 $ 11,387.48 Employee's PF Contribution - 13% $ 8,028.40 $ 7,494.35 $ 6,942.00 Employer's PF Contribution - 10% $ 6,175.83 $ 5,765.11 $ 5,340.09 Leave Entitlement $ 2,236.00 $ 2,236,00 $ 2,800.50 Utilities Allowance $ 4,325.48 $ 4,325.39 $ 1,582.53 Total $ 72,751.60 $ 68,233.77 $ 63,123.22 Note 17: Accountant Salary $ 29,557.06 $ 27,499.40 $ 15,153.96 PAYE - Govt Tax - 30% $ 9,012.72 $ 8,410.89 $ 4,817.11 Employee's PF Contribution - 13% $ 5,880.60 $ 5,483.11 $ 3,132.06 Employer's PF Contribution - 10% $ 4,523.67 $ 4,218.00 $ 2,409.30 Leave Entitlement $ 2,368.64 $ 2,368.64 $ 803.46 Utilities Allowance $ 2,030.75 $ 2,030.99 $ 1,372.17 Total $ 53,373.44 $ 50,011,03 $ 27,688.06 Note 19: Project Officer Salary $ 10,369.52 $ 8,934.54 $ 20,604.75 PA YE - Govt Tax - 30% $ 2,609.73 S 2,275.01 $ 5,621.37 Employee's PF Contribution - 13% $ 2,032.51 $ 1,768.12 $ 3,953.73 Employer's PF Contribution - 10% $ 1,563.64 $ 1,360.20 $ 3,041.42 Leave Entitlement $ 355.85 $ 355.85 $ 2,356.05 Utilities Allowance $ 836.14 $ 836.00 $ 1,782.79 Total $ 17,767.39 $ 15,52972 $ 37,360.11 PMU Operation Note 20: Non-Consulting Services Escrow Account Internal Audit $ 5,000.00 Non-Consulting Services-Local $ 150.00 $ 1,700.00 $ 175,00 Total $ 150.00 $ 6,700.00 $ 175.00 Note 21: Office Equipment Accounting Software (MYOB) $ 1,203.68 $ 1,000.00 $ 683.00 Furniture in filing cabinet. $ - $ - $ - Mobile Phones & Tablets $ 5,641,58 $ 6,000.00 $ 617.35 Computers $- $ - $ 187.40 Total $ 6,845.26 $ 7,000.00 $ 1,487.75 Note 22: Operating Cost Communication (Int. & Tel.) $ 12,772.95 $ 12,001.00 $ 7,433.00 Miscellaneous $ 3,014.45 $ 3,000.00 $ 2,335.90 Office Supplies $ 3,199.04 $ 4,000.00 $ 4,678.24 Vehicle Fuel & Maintenance $ 2,347,10 $ 3,500.00 $ 1,512.89 Electricity, Rent, Water... $ 14,600.51 $ 15,500.00 $ 15,194.23 Transfer to Petty Cash $ 845.10 $ 2,275.30 Total $ 36,779.15 $ 38,001.00 $ 33,429.56 Travel Cost Domestic Travel $ - $ - $ - iOternational Travel $ - $ 3,000.00 $ 49,952.13 DSA $ - $ - $ - Special imprest $ - $- $ - Total $ - 3,000.00 $ 49,952.13 Note 23: Bank Charges Bank Charges, DHL, & Correspondent Bank Charges $ 288.83 $ 1,500.00 $ 610.33 Office Equipment & Maintenance $ - $ - $ - Non-Consultant $ - $ - $ - Total $ 288.83 $ 1,500.00 $ 610.33 7. Notes to Statement of Income, 2020 IDA: D016-TV and TF018605 Tuvalu Fisheries Department Vaiaku. Funafuti NOTES 2020 INCOME RECEIVED (DISBURSEMENT) Note 24: PROP IDA 2020 Disbursement [Withdrawal Applicationl IDA 01 - WA18 $ 96,792.90 IDA 01 - WA19 $ 123,961.32 2018/2019 DLI claim IDA 01 - WA20 $ 729,315.04 Total $ 950,069.26 Note 25: PROP GEF 2020 Disbursement [Withdrawal Applicaition1 GEF01 - WA13 $ 63,418.92 Total $ 63,418.92 Total WB Disbursement $ 1,013,488.18 Note 26: PROP IDA Account - Other Deposit Transfer credit for TRN 163/20 left over bank charge $ 4.80 Return of DSA for metro trip $ 1,680.00 Return of DSA to metronome trip $ 1,680.00 Return of DSA for metro trip $ 1,680.00 Return of DSA for metro trip $ 1,680.00 Return of D5A from Metronome trip $ 1,680.00 Return of DSA for metronome trip $ 1,680.00 Partly return DSA for metronome trip $ 1,280.00 Return full DSA for metronome trip $ 400,00 Reversal; Susacet2; 3/08/2018 $ 278.30 Reversal; Susacctl; 3/08/2018 $ 834.97 Receipt for PMU's unused car battery $ 295.00 National Bank of Tuvalu $ 7.15 12 Reimbursement of GEF payments undertaken by IDA $ 2,864.48 Return OSA for Metro trip - Hetoa Taula $ 1,820.00 Return OSA for Metro trip - Hetoa Taula $ 100.00 Over charge bank fee for payment to Taylor Built $ 41.63 Retirement of special imprest for O&D team by Pafini Fepuali $ 745.00 Overcharge bank fee for payment to Bitsolution $ 43,00 Total $18,794.33 Note 27: PROP GEF Account - Other Deposit Reimbursement of GEF for paying TFD internet connections $ 8,280.28 Overpaid TRN 2444/20 $ 5.18 Reversal; 356456; 21/11/2019 $ 350.00 Reversal; 318492; 23/10/2018 $ 2,500.00 Reversal; 356428; 11/04/2019 $ 2,956.00 Reversal; 161277; 14/06/2017 $ 10.00 Reimbursement of IDA payments paid by GEF $ 27,763.20 Total $ 41,864.66 Total Disbursement + Other deposits $ 1,074,147.17 1U; 8. Comparison of Expenditure and Income Received by Year (2016, 2017, 2018, 2019 & 2020) IDA: D016-T' and TF012605 Tmalua Fisheries Department Mnistr of Fihies & Trade 1 Vaia Funanai SUMMARY -JEYEE' o | 1 D2291 2017 2016 2015 Approved budget ernounts Component 1 883,188G00 S 854,700.00 $ 1,670,2 3,00 5 5.676.949CO 983,499.00 $ Component 2 630,01100 $ 969,893.00 5 2,065,83000 S 0.909,00 $ 891,420.00 $ - Component 4 230,810.52 $ 340,499.34 5 37440100 5 296,25000 $ 218,65000 $ Total 1,744,009.52 S 2,165,092.34 $ 4,110,444.00 5 $ 2,093,569,00 Des~i f 2020 2019 2018 2017 2016 2015 PROP DA Accou nt 950,69.26 $ 717,886.49 5 305,839.39 $ 1,28,811.08 $ 157,95 08 $88,00000 PROP GEF Account 63,418.92 $ 179,71-73 S 71,897.35 $ 312,335,16 £ 1,469-00 $ 150,000.00 Other IDA Income 18,794.33 $ 2,276,00 5 64,150.19 $ 46,694-74 $ 94.72 5 - Other GEF Income 41,864.66 5 6,591. 8 Total a,1,371,759.57 5 1,549,596.31 $ 2,020,818.44 r$ 2,153,809.85 S 1,127,487,80 '$ 968,000.00 Expenditure Component 1 301,282.20 $ 464,460.50 5 561,960120 5 605,275.93 5 200,652.18 - Conponent 2 433,026.94 $ 529,77715 $ 547,243.20 $ 483,084-18 $ 157,010.44 - Component 4 210,565.67 $ 260,592.54 5 263,269.75 S 482.163.58 5 111,038.84 $ 27.00 Add Traveý Advance s 5,420.00 less PAYE Suspense Account 5 217.73 less change 5 20.00 Less ticket refund or discount 5 862.28 $ 105.30 Less Petty Cash Expenses 1,715.30 S 1,551.80 $ 1,053.77 S 1,065.3 5 571 35 Less 2018 PC not roled over $ 432.20 Total -$ 943,159 51 $ 1,251,983.91 51,371,096,35 S 157487834 $ 469,110.11 $ 27.00 IDA & GEF Net Baancese$ 428,600.06 5 297,612A0 $ 649,722.09 $ 578,931.51 $ 659,377.69 $967,973.00 COMPARISION OF BUDGET & ACTUALS BY YEAR (2016, 2017, 2018, 2019 & 2020) SCcimpô.erd i 12L 2121Co mp oner t2 C rnpor er: 4 254", J1 4 14 9. Year End Balances and Bank Reconciliations for 2015 to 2020 IDN D0167VandI TF0:S605 Tuau Fisheries Department Minustry Of Fishemes & Trade PROP Project Bank Reconciliations - - - ---- MY0B IDA CIcs]ng Balance 378,973.53 S 202531,56 S 588,099.77 S 316,133.72 $ 525,18.73 S 817,986.50 MYOB GEF C asing Ba.ance Z9,625 53 S 950804 5 61,622.32 $ 262,797.79 $ 134,358.96 S 149,986.50 MYOB Year End Totals 428,600.06 $ 297,612.40 $ 649,722.09 $ 578,931.51 S 659,377.69 $ 967,973.00 *Add UrrresEmteg CW Add .DA Unpresented Lhqs 1,560.00 5 2,035.2 $ 1,233.27 $ 586.95 Add GEF Unpresented CIqs $ ,165 - $ 2,510.00 S 2-1 _ _ NBT IDA Casing Baianre 380,533.53 $ 204,566.8 5 5g9,333.04 $ 316.133.72 $ 525,605.68 8 817,985.50 NBT GEF losing Balance 49,626.53 5 101,24684 64,132.32 $ 263,039.63 $ 134,358.96 $149,986.50 Year End Fund Balances at NBT 430,160.06 $ 305,813.64 5 653,465.36 S 579,173.35 5 659,964.64 | 967,973.00 Designated Accounts Year End Balances 2019 2018 2017 2016 2015 PROP IDA: 01-983331-01 380,533.53 204,566.80 589,333.04 316,13372 525,60568 817,98650 PROP GEF: 01-983315-01 49,62653 101,246.84 64,13232 263,03963 134,358.96 149,98550 Total Balance 430,160.06 ' 305,81364 653,46536 ' 579,17335 659,964.64 ' 967,973.00 Issues & Chalenges The Covid-19 pandemic significantly affected most overseas traveling budget allocations that comprehends excessive unspent amounts. Travelling budgets is one of the major liquid budget allocations prior the pandemic but sits completely idle during the year. Although procurement were up and running for most Goods when the new Project Officer was appointed, Consultants on the other hand had to be halted due to travel restrictions. Procedures toward the official closure of the GEF account present a challenge to the current Accountant in acquiring actual data of past year transactions to reflect true and fair values of funds needed to be reimbursed to IDA and likewise amount to be received by GEF from IDA. The process was quite tedious and comprehensive but it was completed and reimbursements were carried out with the assistance from the WB finance team, 15 Conclusion Despite having a few Issues driven by the pandemic, it's not as major in terms of Goods procurement as cargoes have the exception for crossing borders on sea and air freights. Virtual meetings and trainings have also been adopted to conduct vital meetings and trainings that we normally fund the traveling part for most TFD officials. Pre-condition requirements of GEF closure has been completed and now awaiting further direction from the bank on remitting the remaining balance of $379.18. While this GEF fund is expected to be remitted, the National Bank of Tuvalu continue to deduct its monthly fee of $3.50. Overall, the financial aspect of the Project continue to meet its milestone objectives in terms of statute recording, processing and reporting financial transactions in accordance to appropriate accounting standards and financial guidelines of the project. PROP 2020 16 ANNEX 1: GENERAL JOURNAL FOR PROP IDA AND PROP GEF 2020 IDA: D016-TV and TF018605 Ministry of Fisheries & Trade Vaiaku, Funafuti GENERAL JOURNAL TUVAL 2020 EXPENDITURE BY SOURCE 'E1 ------- -. -- - PROP IDA Account: 01-983331-01 01 of January 2020 Balance b/f $ 202,531.56 15/01/2020 416707 Tuvalu Telecommunication Corperation $9,139.00 15/01/2020 416708 PMU/Sam/Tema Powerbillsfor Dec 2019 $716.36 15/01/2020 416709 Servicing cost of PMU air-conditioning unit $185.00 15/01/2020 416710 OIDC Wages for Pay 26 of 2019 $501.12 15/01/2020 416711 IODC PF for Pay 26 of 2019 $132.48 16/01/2020 416712 PMU Salary for Pay 1 of 2020 $2,377.94 16/01/2020 416713 PMU PF for Pay 1 of 2020 $824.00 16/01/2020 416714 PMU PAYE for Pay 1 of 2020 $1,010.17 16/01/2020 CR000067 Transfer credit for TRN 163/20 left over bank charge $4.80 20/01/2020 416715 PMU office internet bill for Feb, Mar, Apr 2020 $2,407.50 20/01/2020 416716 Fuel for PMU vehicle $110.00 23/01/2020 416717 PMU salary for Pay 2 of 2020 $2,377.94 23/01/2020 416718 PMU PF for Pay 2 of 2020 $824.00 23/01/2020 416719 PMU PAYE for Pay 2 of 2020 $1,010.17 24/01/2020 416720 Coordinator son's airfare from his 2020 leave $700.00 entitlement 29/01/2020 416721 TFD internet for Jan 2020 $4,692.20 5/02/2020 416722 PMU office rent for Feb 2020 $800.00 5/02/2020 416723 PMU Salary for Pay 3 of 2020 $2,377.94 5/02/2020 416724 PMU PF for Pay 3 of 2020 $824.00 5/02/2020 416725 PMU PAYE for Pay 3 $196.36 5/02/2020 416726 Final 90% for the supply of PMU office tablets $5,546.58 7/02/2020 Bankl Bank charge for IDA WA#18 $15.00 7/02/2020 CR000066 IDA WA#18 deposit $96,792.90 20/02/2020 416727 PMU salary for Pay4 $2,377.94 20/02/2020 416728 PMU PF for Pay 4 $824.00 20/02/2020 416729 PMU PAYE for Pay 4 $738.90 20/02/2020 416730 PMU/Sam/Tema powerbills for Jan 2020 $851.79 20/02/2020 416731 Servicing cost of 3 PMU air-conditioning units $351.00 5/03/2020 416732 PMU salary for Pay 5 $2,377.94 5/03/2020 416733 PMU PF for Pay 5 $824.00 5/03/2020 416734 PMU PAYE for Pay 5 $738.90 5/03/2020 416735 Mortice lock for PMU office door lock $39.00 5/03/2020 416736 Bluetooth speaker for PMU teleconference with WB $95.00 5/03/2020 416737 Airfare for Mr. Manoi and his Son $8,676,04 5/03/2020 416738 PMU office rent for Mar 2020 $800.oo 5/03/2020 416739 PMU telephone bill for Feb 2020 $72.10 6/03/2020 416740 Cash advance for establishing family in Funafuti. $500.00 17 6/03/2020 416741 CANCEL $0.00 16/03/2020 416742 Household utility gas $93.96 18/03/2020 416743 Maintenance cost of RV Talarmoana air-condition unit in $6,820.73 Suva 19/03/2020 416744 PMU salary for Pay 6 $2,377.94 19/03/2020 416745 PMU PF for Pay 6 $824.00 19/03/2020 416746 PMU PAYE for Pay 6 $738.90 19/03/2020 416747 Fuel for RV Manaui vessel for the Metronome trip to the $7,488.29 central 19/03/2020 416748 Cancel $0.00 19/03/2020 416749 Cancel $0,00 19/03/2020 416750 Cancel $0.00 19/03/2020 416751 Cancel $0,00 19/03/2020 416752 Payment of Coastal staff DSAs for metronome trip $11,760.00 19/03/2020 416753 Cancel $0.00 19/03/2020 416756 Cancel $0.00 20/03/2020 416754 Coordinator's wife, son and daughter airfares under his $1,536.00 2020 leave entitlement 20/03/2020 416755 Coordinator's cooking gas from his utility entitlement $191.20 26/03/2020 416757 TFD internet for Mar 2020 $5,311.48 27/03/2020 CR000068 Return of DSA for metro trip $1,680.00 27/03/2020 CR000069 Return of DSA to metronome trip $1,680.00 30/03/2020 CR000070 Return of DSA for metro trip $1,680.00 31/03/2020 Bank2 Bank service ledger fee charges $7.80 31/03/2020 CR000071 Return of DSA for metro trip $1,680.00 1/04/2020 416758 Replacement cost of RV Talamoana Zinc Block parts $1,701.73 1/04/2020 416759 RV Talamoana air-condition maintenance costs $3,470.62 1/04/2020 416760 Cancel $0.00 1/04/2020 416761 Cancel $0.00 1/04/2020 416762 PMU PAYE for pay 7 $824.00 1/04/2020 416763 Cancel $0.00 1/04/2020 416764 PMU office rent for April less $350 for water pump $450.00 1/04/2020 416765 PMU salary for Pay 7 and Manoi first payment $5,083.12 1/04/2020 416766 PMU and Mano PAYE $1,526.45 2/04/2020 416767 TFD telephone bIlls for Apr - Dec 2020 $1,350.00 2/04/2020 Bank3 Topup of TRN 1151/20 $25.00 2/04/2020 CR000073 Return of DSA from Metronome trip $1,680.00 2/04/2020 CR000074 Return of DSAfor metronome trip $1,680.00 3/04/2020 CR000075 Partly return DSA for metronome trip $1,280.00 16/04/2020 416768 Reimbursement of PC from April office rent $350.00 16/04/2020 416769 PMU salary for Pay 8 $2,377.94 16/04/2020 416770 PMU PF for Pay 8 $824.00 16/04/2020 416771 PMU PAYE for Pay 8 $738.90 16/04/2020 416772 PMU 2 set of printer toner and 1 drum cartridge $1,158.24 16/04/2020 CR000076 Return full DSA for metronome trip $400.00 20/04/2020 416773 PMU internet for 3 months $2,407.50 20/04/2020 416774 Cancel $0.00 29/04/2020 416775 PMU/Sam/Tema powerbills for Feb & Mar 2020 $1,423.75 29/04/2020 416776 Advertisement cost of size limit TA on Eco-Consult $180.00 subscibers 29/04/2020 416777 PMU salary for Pay9 and Manoi second payment $5,583.12 29/04/2020 416778 PMU PF for Pay 9 $824.00 29/04/2020 416779 PMU & Manoi PAYE for Pay 9 $1,526.45 4/05/2020 416780 TFD internet for Mar, Apr, May 2020 $4,815.00 4/05/2020 416781 TFD internet for Apr 2020 $4,887.57 6/05/2020 416782 PMU office rent for May 2020 $800.00 13/05/2020 416783 PMU Salary for Pay 10 $2,377.94 13/05/2020 416784 PMU PF for Pay 10 $824.00 13/05/2020 416785 PMU PAYE for Pay 10 $738.90 13/05/2020 416786 Reimbursement of GEF for paying IDA payments $8,280.28 15/05/2020 416787 Stationeries for the observer refresher and debriefer $120.00 training 15/05/2020 416788 Tea-refreshment supplies during the observer training $144.20 15/05/2020 416789 Laborers wages for constructing anchors for FCA buoys $600.00 22/05/2020 416790 Top up tea refreshment supplies during observer $84.20 training 27/05/2020 416791 PMU salary pay 11 and Manoi 3rd payment $7,628.27 27/05/2020 416792 PMU PF for Pay 11 $824.00 27/05/2020 416793 PMU PAYE for Pay 11 $1,526.45 27/05/2020 416794 PMU/Sam/Tema powerbills for April 2020 $655.84 27/05/2020 416795 PMU office rent for June 2020 $800.00 27/05/2020 416796 Advertisement cost for Project Officer position $116.00 29/05/2020 416797 Smoked fish ingredients for O&D workshop $626.20 29/05/2020 416798 1 Gasoline drum and 120kg of fish for O&D community $1,040.00 workshops on Funafuti settlements 2/06/2020 416799 Catering cost during observer refresher and debriefer $1,860.00 training 2/06/2020 416800 Catering cost during observer debriefer refresher $530.00 training 2/06/2020 Bank4 New IDA chq book $10.00 3/06/2020 373101 Catering cost during observer debriefer refresher $530.00 training 3/06/2020 373102 Catering cost during OB refresher training $270.00 3/06/2020 373103 Catering cost during observer debriefer refresher $270.00 training 3/06/2020 373104 Catering cost during observer debriefer refresher $270.00 training 3/06/2020 373105 Catering cost during observer debriefer refresher $270.00 training 3/06/2020 373106 Household gas for Accountant utilities entitlement $90.00 3/06/2020 373107 Trainer's fee for delivering OB refresher training $500.00 11/06/2020 373108 PMU salary for Pay 12 $2,377.94 11/06/2020 373109 PMU PF for Pay 12 $824.00 11/06/2020 373110 PMU PAYE for Pay 12 $738.90 17/06/2020 373111 Installation cost of Talamoana airconditioning system $11,068.63 17/06/2020 373112 New battery for PMU vehicle $295.00 23/06/2020 373113 Fuel for RV Talamoana from Fiji to Tuvalu $54,134.18 23/06/2020 373114 Catering cost during O&D technical assistance w/shop $940.00 23/06/2020 373115 Catering cost during O&D tech. assistance w/shop $1,140.00 23/06/2020 373116 Catering cost during O&D tech. assistance w/shop on $500.00 Amatuku 23/06/2020 373117 Catering cost during O&D tech. assistance w/shop on $440.00 Amatuku Islet 23/06/2020 373118 Catering cost during O&D tech assistance w/shop $940.00 23/06/2020 373119 Catering cost during O&D tech assistance w/shop $960.00 25/06/2020 373120 PMU salary for Pay 13 $2,377.94 25/06/2020 373121 PMU PF for Pay 13 $824.00 25/06/2020 373122 PMU PAYE for Pay 13 $738.90 29/06/2020 373123 PMU office rent for July 2020 $800.00 29/06/2020 373124 PMU Qrt3 internet and May telephone bills $2,430.80 29/06/2020 373125 Fuel for Te Mataili II fisheries surveillance mission $37,391,75 29/06/2020 373126 Food ration for Te Matail II su fisheries mission $1,216.10 19 29/06/2020 373127 Te Mataili II internet connection during fisheries $200.00 surveillance mission 29/06/2020 373128 Observer TA monthly salary for June 2020 $5,250.33 29/06/2020 373129 Observer TA PAYE for the month of June 2020 $787.55 30/06/2020 BankS Bank service charge ledger fee $9.90 3/07/2020 373130 PMU/Sam/Tema powerbills for May&June 2020 $1,347.65 3/07/2020 373131 Fuel for PMU vehicle $120.00 3/07/2020 373132 Catering cost during preparation for the Mataili fisheries $410.00 surveillance mission 3/07/2020 373133 Catering cost during O&D tech assistance w/shop $1,100.00 9/07/2020 373134 PMU salary for Pay 14 $2,377.94 9/07/2020 373135 PMU PF for Pay 14 $824.00 9/07/2020 373136 PMU PAYE for Pay 14 $738.90 9/07/2020 373137 RepInishment of PMU Petty Cash $84510 9/07/2020 373138 Spare parts for PMU vehicle $754.35 30/07/2020 Bank6 Bank charge for IDA WA#20 $15.00 30/07/2020 CR000078 2018/2019 DLI claim under IDA WA20 $729,315.04 3/08/2020 CDO00004 Reversal; Susacct2; 3/08/2018 $278.30 3/08/2020 CD000006 Reversal; Susacctl; 3/08/2018 $834.97 4/08/2020 SC310820 Bank charge for IDA WA19 $15.00 4/08/2020 CR000062 IDA WA19 - IP1612 $123,961.32 10/08/2020 373139 Tea refreshment during OB refresher in-country training $163.30 10/08/2020 373140 Payment of TFD internet services for Jun, Jul, Aug & Sep, $6,420.00 2020 10/08/2020 373141 PMU telephone bill for I July - 1 August 2019 $75.90 10/08/2020 373142 Maintenance cost for Coastal's dive equipment and $1,402.03 compressors. 10/08/2020 373143 Reimbursement of GEF account for compensating IDA $27,763.20 expenses while awaiting replenishment of IDA fund from WB. 10/08/2020 373144 2020 leave entitlement for Project Accountant $1,303.39 10/08/2020 373145 PF contribution from PA leave package $455.21 10/08/2020 373146 PAYE for PA leave package $418.48 20/08/2020 373147 PMU salary for Pay 17 $3,095.43 20/08/2020 373148 Tuvalu National Provident Fund $1,057.93 20/08/2020 373149 Government Cashier $906.38 20/08/2020 373150 Payment for PROP's Unused car battery under the Coordinator's utility $295.00 entitlement 24/08/2020 CR000063 Receipt for PMU's unused car battery $295.00 25/08/2020 373151 Debriefer refresher training tea refreshments $132.80 25/08/2020 373152 Debriefer refresher training stationeries $22.00 25/08/2020 373153 First 10% of safety gears and MCS uniforms. $1,123.18 28/08/2020 373154 Payment of Manol Kutan salary for the month of August, $5,250.33 2020. 28/08/2020 373155 Payment of Mano Kutan PAYE for the month of August, $787.55 2020. 28/08/2020 373156 Trainer's fee for delivering the Tuvalu Observer $250.00 Refresher training. 28/08/2020 373157 Catering cost during the Tuvalu Observer refresher $530.00 training. 28/08/2020 373158 Catering cost during the Tuvalu Observer Refresher $530.00 training. 28/08/2020 373159 Catering cost during the Tuvalu Observer Refresher $540.00 training. 2/09/2020 373160 PMU staff salary for Pay 18 of 2020 FY $3,095.43 2/09/2020 373161 PMU staff PF contribution for Pay 18 $1,057.93 2/09/2020 373162 PMU PAYE for Pay 18 $906.38 20 2/09/2020 373163 PMU office rent for September 2020 $800.00 2/09/2020 373164 Catering cost during the Observer Refresher training at $1,060.00 TFD main office. 2/09/2020 373165 First 10% payment of IT equipment for the Coastal $595.50 section. 6/09/2020 373182 PMU staff salary for Pay 19 of 2020 FY. $3,095.43 6/09/2020 373183 PMU staff PF Contribution for Pay 19 of 2020 FY. $1,057.93 6/09/2020 373184 PMU staff PAYE for Pay 19 of 2020 FY. $906.28 7/09/2020 373166 Payment of power bills for PMU office, Project $1,329.48 Coordinator and Project Accountant for the months of July & August, 2020. 7/09/2020 373167 Payment of 20% contract price to Bitsolution for the $3,643.00 submission of Phase 1 report. 7/09/2020 373168 Payment of car battery charger for PMU vehicle. $180.00 7/09/2020 373169 Catering cost during the Observer Debriefer Refresher $540.00 Training from 24 Aug - 4 Sep, 2020 at TFD. 7/09/2020 373170 Catering cost during the Observer Debriefer Refresher $270.00 Training from 24 Aug - 4 Sep, 2020 at TFD. 7/09/2020 373171 Catering cost during the Observer Debriefer Refresher $270.00 Training from 24 Aug - 4 Sep, 2020 at TFD. 7/09/2020 373172 Catering cost during the Observer Debriefer Refresher $270.00 Training from 24 Aug - 4 Sep, 2020 at TFD. 7/09/2020 373173 Catering cost during the Observer Debriefer Refresher $270.00 Training from 24 Aug - 4 Sep, 2020 at TFD. 7/09/2020 373174 PMU telephone bill for the period Aug 1- Sep 1, 2020. $34.40 9/09/2020 373175 Payment of water bottles for the survey team of VHF repeater stations on $57.60 Fualopa islet. 9/09/2020 373176 Payment of food takeaways for the survey team's lunch $192.00 on Fualopa islet. 9/09/2020 373177 Payment of fuel for the VHF repeater station survey to $290.14 Fualopa islet. 10/09/2020 373178 Catering cost during the Observer Debriefer refresher $270.00 training. 10/09/2020 373179 Payment of 10% contract price for the supply of Oceanic $142.00 section Freezer Jackets for MCS activities. 10/09/2020 373180 PMU's internet subscription for Oct - Dec, 2020. $2,407.50 10/09/2020 373181 Payment of July & August internet connection fees to $8,671.00 Speedcast Australia Pty Ltd. 11/09/2020 CR000065 National Bank of Tuvalu $7.15 15/09/2020 SC300920 New IDA Chq Book $10.00 16/09/2020 373185 Payment of petrol and cooking gas for PMU Project $72.50 Officer from her utility entitlement 16/09/2020 373186 Payment of July and August powerbills for the PMU $140.03 Project Officer 17/09/2020 373187 Payment of 3 household cooking gas for PMU Project $146.40 Coordinator from his utility entitlement. 23/09/2020 373188 80% payment of contract price for [CT equipment $702.40 23/09/2020 373189 80% payment contract price for Oceanic Freezer jackets $1,136.00 23/09/2020 373190 Radio advertising cost for the review consultant of the $80.00 GEF closing note 23/09/2020 373191 PMU vehicle fuel $132.00 28/09/2020 373192 Cancel $0,00 28/09/2020 373193 Payment to Lindsay Consultancy for completion of the $2,035.00 Inception report 28/09/2020 373194 Payment to ICT TA for completion of Phase 2 report $9,070.00 28/09/2020 373195 Initial advertisement cost plus re-advertisement cost for $122.10 the Operation & Development National Consultant 29/09/2020 373196 Catering cost during the Observer Debriefer Refresher $810.00 Training from 24 Aug - 4 Sep, 21 29/09/2020 373197 Payment of Manoi Kutan salary for the month of $5,250.33 September, 2020. 29/09/2020 373198 Payment of Manoi Kutan PAYE for the month of $787.55 September, 2020. 29/09/2020 CR000066 Reimbursement of GEF payments undertaken by IDA $2,864.48 30/09/2020 373199 PMU staff sa lary for Pay 20 of 2020 FY $3,095.43 30/09/2020 373200 PMU staff PF for Pay 20 $1,057.93 30/09/2020 427901 PMU staff PAYE for Pay 20 $906.28 30/09/2020 427902 PMU staff's leave & utility entitlements for end of $3,151.79 contracts. 30/09/2020 427903 PF contributions for PMU staff's leave & utility entitlements for end of $1,079.21 contracts 30/09/2020 427904 PAYE for PMU staff's leave & utility entitlements for end $930.44 of contracts 30/09/2020 427905 Venue hire for the Oceanic's 'Harvest Strategy' workshop $750,00 for 3 days at TPCC. 30/09/2020 SC300920 NBT service charge ledger fee $11.85 5/10/2020 427906 PMU Office Rent for the month of Ocotber, 2020. $800.00 8/10/2020 427907 Payment of RV Talamoana departing costs from Fiji $3,405.97 9/10/2020 427908 10% payment of contract price on diving gears for both Coastal and O&D $1,397.30 sections. 9/10/2020 427909 OIDC wages for Pay 21 from period Sep 21- Oct 2, 2020. $2,344.16 9/10/2020 427910 OIDC PF for Pay 21 from period Sep 21 - Oct 2, 2020. $619.76 9/10/2020 427911 Catering cost during Oceanic's harvest strategy $220.00 workshop at TPCC. 9/10/2020 427912 Catering cost during Oceanic's harvest strategy $220.00 workshop at TPCC 9/10/2020 427913 PMU telephone bill for the period Sep 1- Oct 1, 2020. $52.60 13/10/2020 427914 TFD internet subscription fee to Speedcast Australia Pty $4,398.54 Ltd for the month of September, 2020. 14/10/2020 427915 Payment to ICT TA for completion of Phase 3 report $1,834.00 14/10/2020 427916 Catering cost during Oceanic's harvest strategy $220.00 workshop at TPCC 14/10/2020 427917 Payment for 2nd and 3rd deliverables to Lindsay $18,075.00 Consultancy 15/10/2020 427918 PMU staff salary for Pay 21 of 2020 FY $3,095.43 15/10/2020 427919 PMU staff PF Contribution for Pay 21 of 2020 FY. $1,057.92 15/10/2020 427920 PMU staff PAYE for Pay 21 of 2020 FY. $906.28 15/10/2020 427921 First 10% payment of TFD IT hardware $1,813.30 27/10/2020 427922 Water bottles for the observer e-training workshop at $564.00 TPCC from 26 - 30 Oct, 2020 27/10/2020 427923 Payment of TPCC conference room for the observer e- $1,250.00 training workshop from 26 - 30 Oct, 2020 27/10/2020 427924 First 10% of contract price for lab equipment for the $1,985.77 Coastal section. 29/10/2020 427925 PMU staff Pay 22 and Manoi payment for Oct $8,519.97 29/10/2020 427926 PMU staff PF Contribution for Pay 22 of 2020 FY. $1,123.72 29/10/2020 427927 PMU staff PAYE for Pay 22 of 2020 FY. $1,768.49 30/10/2020 427928 PMU staffs and office powerbills for the months of $1,608.20 September & October 2020 30/10/2020 427929 Household gas for the Project Officer from her utility $81.06 entitlement. 30/10/2020 427930 Second payment of 70% of contract price for Coastal's $17,632,44 Quad Bike and trailer. 4/11/2020 427931 Final payment of IT and VHF equipment from Tesae $675.30 Trading. 4/11/2020 427932 PMU office rent for Nov 2020 $800.00 4/11/2020 427933 Catering cost during the observer e-reporting training at $670.00 TPCC on 28/10/2020. 22 4/11/2020 427934 Catering cost during the observer e-reporting training at TPCC on 26 - $1,340.00 30/10/2020. 4/11/2020 427935 Catering cost during the observer e-reporting training at $670.00 TPCC on 29/10/2020 4/11/2020 427936 Catering cost during the observer e-reporting training at $680.00 TPCC on 30/10/2020. 10/11/2020 427937 CANCEL $0.00 10/11/2020 427938 first 10% to Datec for TFD new server and firewall $1,165.64 hardware. 10/11/2020 427939 Final 10% payment for freezer jackets from Tesae $142.00 Trading 10/11/2020 427940 Payment of 15 arc files for PMU office filings $67.50 10/11/2020 427941 PMU staff salary for Pay 23 of 2020 FY $3,269.64 10/11/2020 427942 PMU staff PF Contribution for Pay 23 of 2020 FY. $1,123.72 10/11/2020 427943 PMU staff PAYE for Pay 23 of 2020 FY. $980.94 10/11/2020 427944 final 10% contract price for Observer's transhipment $2,947.80 crane scales 11/11/2020 427945 Perdiem for Coastal staffs embarking on Metronome trip $15,360.00 #17 to the Northern groups. 11/11/2020 427946 Charter of the Tala Moana for the Metronome trip #17 $43,757.51 to the Northern groups. 11/11/2020 427947 Imprest for consultations with outer island communities $3,770.00 on Nanumea, Nanumaga, Niutao during metronome #17 trip. 11/11/2020 427948 Imprestfor consultations with outer island communities $1,420.00 on Nanumea, Nanumaga, Niutao during metronome #17 trip. 11/11/2020 427949 Post harvest incredients for outer island consultations $318.90 during metronome 17 trip to the northern gruoups. 11/11/2020 427950 Payment of motorbike spare parts for PC from his utility $195.90 entitlements. 17/11/2020 427951 20% payment of contract price for the PMU Financial $500.00 Specialist. 19/11/2020 427952 First 10% payment of workbooks for Tuvalu National $948.89 Observers. 19/11/2020 427953 SMC catering cost on 15/10/2020 $310.00 20/11/2020 427954 TESAE TRADING $28,558.40 20/11/2020 SC301120 Top up TRN 4240/20 to Eilon weighing scales $0.41 25/11/2020 427955 PMU Pay 24 salary $3,269.64 25/11/2020 427956 PMU PF for Pay 24 $1,123.72 25/11/2020 427957 PMU PAYE for Pay 24 $980.94 25/11/2020 427958 First 15% payment of contract price for contracting $11,625.00 Ocean Logistics Limited to deploy FCA marker buoys. 25/11/2020 427959 Fuel for trip to the FCA to assist the Barge and Tug in $317.30 demarcating the FCA. 25/11/2020 427960 Water bottles for trip to the FCA to assist the Barge and $90.00 Tug in demarcating the FCA. 25/11/2020 427961 Lunch takeaways for trip to the FCA to assist the Barge $448.00 and Tug in demarcating the FCA. 25/11/2020 427962 Burger lunch takeaways for trip to the FCA to assist the $280.00 Barge and Tug in demarcating the FCA. 30/11/2020 427963 Monthly salary for the Observer TA for the month of $5,250.33 November 2020. 30/11/2020 427964 PAYE for Observer TA monthly salary for November $787.55 2020. 1/12/2020 427965 Payment of TFD internet monthly subscribtion to $8,600.54 Speedcast for the months of October and November 2020. 4/12/2020 427966 Payment of PMU Office Rent for the month of $800.00 December, 2020. 23 4/12/2020 427967 Shipping agent charges for port services in the clearance $121.05 of 1 Quadbike and trailer for the FRFSP program. 4/12/2020 427968 Catering cost for SMC meeting on 27th November 2020 $260.00 lunch break. 4/12/2020 427969 Payment of tea refreshment supplies and stationeries $815.50 for the new recruit observer's training. 4/12/2020 427970 Payment of stationeries for the new recruit observer's $58.00 training. 4/12/2020 427971 Payment of 5 mathematical sets for the new observer $25.00 trainees. 8/12/2020 CR000068 Return DSA for Metro trip $1,820.00 9/12/2020 427972 PMLU staff salary for Pay 25 of 2020 FY. $3,269.64 9/12/2020 427973 PMU staff PF Contribution for Pay 25 of 2020 FY. $1,123.72 9/12/2020 427974 PMU staff PAYE for Pay 25 of 2020 FY. $980.94 9/12/2020 427975 Final 85% payment of contract price for contracting $65,525.00 Ocean Logistics Limited to deploy FCA marker buoys. 9/12/2020 427976 PMU internet connection subscription for the month of $802.50 December 2020. 9/12/2020 427977 Mana Pacific Consultants Limited $1,230.39 9/12/2020 427978 Lunch catering during FRFSP steering committee $270.00 meeting on 2/11/2020 10/12/2020 427979 Food ration for the RV Talamoana on maritime patrol $648.00 mission of our EEZ. 10/12/2020 427980 Food ration for the RV Talamoana on maritime patrol $714.20 mission of our EEZ. 10/12/2020 427981 Food ration for the RV Talamoana on maritime patrol $665.00 mission of our EEZ. 10/12/2020 427982 Food ration for the RV Talamoana on maritime patrol $517.20 mission of our EEZ. 10/12/2020 427983 Eletronic parts for Coastal's new quad bike from Nang $46.50 Store 10/12/2020 CR000069 Return DSA for Metro trip $100.00 14/12/2020 427984 Payment for Authorised Development for FlMS Tuvalu $2,552.90 ELR 14/12/2020 427985 PMU PC and PO powerbills for the months of October $302.32 and November 2020. 14/12/2020 427986 Payment of PO cooking gas cylinder under her utility $47.06 entitlement. 15/12/2020 427987 Second payment of lap equipment and final payment of $18,441.45 Quad bike 15/12/2020 427988 Stationeries-for PMU office for 2021. $144.50 17/12/2020 CR000070 Over change of bankfee for paymentto Taylor built $41.63 limited 18/12/2020 427989 Payment forthe installation cost of Kacific internet $1,672.95 service provider dish for PMU Office 18/12/2020 427990 Lunch catering cost for new observer training at TFD HQ $330,00 18/12/2020 427991 Lunch catering cost for new observer training at TFD HQ $660.00 18/12/2020 427992 Lunch catering cost for new observer training at TFD HQ $660.00 18/12/2020 427993 Lunch catering cost for new observer training atTFD HQ $330.00 18/12/2020 427994 Part payment of fee for new observer's trainer. $402.58 18/12/2020 427995 Part payment of fee for new observer's trainer. $402.58 18/12/2020 427996 PF contributions for part payment of 2 new observer $230.00 trainers. 18/12/2020 CR000071 Transfer credit $745.00 21/12/2020 427997 PAYE for part payment of 2 new observer trainers. $64.84 22/12/2020 SC311220 Cost of new 50 Ivs chq book $5.00 23/12/2020 427998 Pay 26 salaries for PMU staffs from the period 14 - 31 $9,710.12 Dec 2020 and monthly salary for Observer TA for the month December 2020 24 23/12/2020 427999 PF contribution of Pay 26 for PMU staffs from the period $1,573.20 14 - 31 Dec 2020. 23/12/2020 428000 PAYE of Pay 26 for PMU staffs from the period 14 - 31 $2,278.56 Dec 2020 and Observer TA for the month of December. 24/12/2020 1502201 Reimbursement of cost and bank charges for IT software $34,755.09 purchased from Datec under the PROP RF monitored by GoT Treasury department. 24/12/2020 1502202 Final 80% payment of contract price for providing $2,000.00 financial assistance to the Project Accountant in reconciling withdrawals variances of the project. 24/12/2020 1502203 Payment for completion of 'Phase 4 - Go Live & Expected $3,686.00 Outcome' for TFD Coastal's MIS system. 30/12/2020 CR000072 Over charge bank fee to Bitsolution $43.00 31/12/2020 SC311220 Service charge ledger fee $16.80 Total $ 1,171,395.15 $ 792,421.62 Tuvalu Fisheries Department Ministry of Fisheries & Trade Vaiaku. Funafuti GENERAL JOURNAL 2020 EXPENDITURE BY SOURCE PROP GEF Account: 01-983315-01 01 January 2020 Balance b/f $ 95,080.84 29/01/2020 355463 Boat fuel for FCA patrols and reseraches $564.00 6/02/2020 bank chr Bank charge for GEF WA#13 $15.00 6/02/2020 CR000072 GEF WA#13 Deposit from WB $63,418.92 25/02/2020 356464 TFD internet connection for Jan & Feb to TTC $3,210.00 16/03/2020 356465 TFD internet for Feb only to Speedcast $5,070.28 31/03/2020 bank ch Bank service charge ledger fee $3.50 15/05/2020 CR000077 Reimbursement of GEF for paying TFD internet $8,280.28 connections 30/06/2020 SC300620 National Bank of Tuvalu $3.50 3/07/2020 356466 Fun & 01 DC wages for June 15 - Jne 26 2020 $2,051.14 3/07/2020 356467 Fun & 01 DC PF for June 15 - June 26 2020 $542.29 13/07/2020 356468 TFD internet connection for May & June 2020 $9,063.40 13/07/2020 356469 MYOB license $601.84 15/07/2020 IE310720 Overpaid TRN 2444/20 $5.18 16/07/2020 356470 Fun & 01 DC wages for June 29 to July 12 2020 $2,344.16 16/07/2020 356471 Fun & 01 DC PF for June 29 to July 12, 2020 $619.76 21/07/2020 CD000003 Reversal; 356456; 21/11/2019 $350.00 23/07/2020 356472 PMU salary for Pay 15 $3,095.43 23/07/2020 356473 PMU PF for Pay 15 $1,057.93 ELi 23/07/2020 356474 PMU PAYE for Pay 15 $906.28 23/07/2020 356475 PMU office supplies from Tesae Trading. $165.00 23/07/2020 CD000002 Reversal; 318492; 23/10/2018 $2,500.00 30/07/2020 356476 Tea refreshment supplies for the Observer debriefer in- $48.10 country training at Tuvalu Fisheries HQ. 30/07/2020 356477 lunch catering costto the FSC during the Observer $290.00 debriefer in-country training at Tuvalu Fisheries HQ. 30/07/2020 356478 Wages for Funafuti and Outer Island artisanal creel data $2,344.16 collectors for the period of 13 July - 24 July, 2020. 30/07/2020 356479 PF contribution for Funafuti and Outer Island artisanal $619.76 creel data collectors for the period of 13 July - 24 July, 2020. 30/07/2020 356480 Payment of 64 GB memory sticks for 3 PMU officers. $135.00 30/07/2020 356481 Advertisement cost for O&D PFO non-concultant $252.70 30/07/2020 356482 Payment of salary iro Mr. Manoi Kutan for the month of $5,250.33 July, 2020. 30/07/2020 356483 Payment of PAYE iro Mr. Manoi Kutan for the month of $787,55 July, 2020. 31/07/2020 CD000005 Reversal; 356428; 11/04/2019 $2,956.00 1/08/2020 CDO00007 Reversal; 161277; 14/06/2017 $10.00 5/08/2020 356484 PMU office rent for the month of August 2020 $800.00 5/08/2020 356485 Nanumaga community Hall hire during the FRFSP $350.00 Community Outreach Program on Funafuti. 5/08/2020 356486 PMU staff salary for Pay 16 of 2020 FY- $3,095.43 5/08/2020 356487 PMU staff PF Contribution for Pay 16 of 2020 FY. $1,057.93 5/08/2020 356488 PMU staff PAYE for Pay 16 of 2020 FY $906.28 5/08/2020 356489 Catering cost during the SMC July monthly meeting at $250.00 Tuvalu Fisheries HQ. 12/08/2020 CR000064 Reimbursement of IDA payments paid by GEF $27,763.20 13/08/2020 356490 Wages for Funafuti and Outer Island artisanal creel data $2,344.16 collectors for the period of 27 July - 9 August, 2020. 13/08/2020 356491 PF contribution for Funafuti and Outer Island artisanal $619.73 creel data collectors for the period of 27 July - 9 August, 2020. 28/08/2020 356492 Wages for Funafuti and Outer Island artisanal creel data $2,344.16 collectors for the period of August 10 - 21, 2020. 28/08/2020 356493 PF contribution for Funafuti and Outer Island artisanal $619.73 creel data collectors for the period of August 10 - 21, 2020. 2/09/2020 356494 First 10% Payment of VHF radios for the FCA under the $79.80 FRFSP package. 2/09/2020 356495 First 20% payment of contract price for Coastal Quad Bike $5,050.72 and trailer. 11/09/2020 356496 OIDC wages for Pay 19 from period Aug 24 - Sep 4, 2020. $1,758.12 11/09/2020 356497 01DC PF for Pay 19 from period Aug 24 - Sep 4, 2020. $464.80 15/09/2020 356498 Stationeries for the FRFSP community consultations on $604.00 various locations on Funafuti. 15/09/2020 356499 Venue hire of Tulakiga Falekaupule for the FRFSP $100.00 consultation workshop with youths. 15/09/2020 356500 Water bottles for the FRFSP consultation workshop at $350.00 specific locations on Funafuti. 15/09/2020 427801 Kiloga Fou hall hire for the FRFSP consultation with $200.00 Funafuti Kaupule & FOFA members 15/09/2020 427802 Hall hire of Nanutasi Falekaupule for the FRFSP $225.00 consultation with Primary and Secondary Schools. 15/09/2020 SC300920 New GEF Chq book $10.00 23/09/2020 427803 Hire of sound system during the FCA meeting on 17-18 $600.00 September, 2020. 26 23/09/2020 427804 Catering cost during the FCA meeting with Funafuti $690.00 Kaupule and FOFA members on 17/9/2020 at Kiloga Fou hall. 23/09/2020 427805 Catering cost during the FCA meeting with Funafuti $1,310.00 Kaupule and FOFA members on 17/9/2020 at Kiloga Fou hall. 23/09/2020 427806 Catering cost during the FCA meeting with Primary and $690.00 Secondary School pupils on 16/9/2020 at Nanutas Falekaupule. 23/09/2020 427807 Catering cost during the FCA meeting with Primary and $1,310.00 Secondary School pupils on 16/9/2020 at Nanutasi Falekaupule. 23/09/2020 427808 Catering cost during the FCA meeting with Youths on $690.00 18/9/2020 at Tulakiga Falekaupule. 23/09/2020 427809 Catering cost during the FCA meeting with Youths on $1,310.00 18/9/2020 at Tulakiga Falekaupule. 23/09/2020 427810 30% payment of contract price for Drone spare parts from $6,323.36 Airborne Drones (Pty) Ltd. 23/09/2020 427811 80% Payment of contract price for FCA JCT equipment $4,700.00 from Tesae Trading (laptop/laser printer/vhf radio set) 24/09/2020 427812 OIDC wages for Pay 20 $2,344.16 24/09/2020 427813 OIDC PF for Pay 20 $619.76 28/09/2020 427814 Folding table from JY Store for Coastals creel & survey $1,272.00 program. 28/09/2020 427815 10% contract price for weighing scales for the Coastal's $359.20 creel & survey program 28/09/2020 427816 Reimbursement of IDA account for undertaking GEF $2,864.48 payments. 29/09/2020 427817 Payment of outboard motor petrol for FCA monitoring and $290.14 survey activity 29/09/2020 427818 Payment of lunch refreshment for FCA monitoring and $120.00 survey activity 30/09/2020 427819 Reimbursement of PROP Revolving Fund $64,962.67 30/09/2020 SC300920 NBT service charge ledger fee $ 7.65 31/12/2020 SC311220 Service charge ledger fee $ 3.50 Total $ 200,364.42 $ 150,737.89 27 GEF alace YOB (Oenig +Witdraals+ Oher$ 20,34.4