Auditors' Report and Fund Accountability Statementsiteresources.worldbank.org/GAMBIAEXTN/Resources/AuditorsReporta… · Auditors' Report and Fund Accountability Statement ... instructional

Government of The GambiaDepartment of State for EducationProject Co-ordinating Unit (PCU)

Third Education Sector Project

Auditors' Report andFund Accountability Statement

For the year ended 31 December 2003

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Government of The GambiaProject Co-ordinating Unit

Third Education Sector ProjectAuditors 'Report on the Fund Accountability Statement

Statement of Expenditures and Special AccountFor the year ended 3J1S December 2003

ContentsPage

1 General Information 2

1.1 Background 21.2 Audit scope and objectives 51.3 Summary of audit results 8

2 Fund Accountability Statement 9

2.1 Auditors' Report on the Fund Accountability Statement 92.2 Fund Accountability Statement 102.3 Notes to the Fund Accountability Statement 11

3 Statement of Expenditures 13

3.1 Auditors' Report on the Statement of Expenditures 13

4 Special Account 14

4.1 Auditor's Report on the Special Account 14

5 Appendices 15

Appendix A - Special Account Statement 16

Appendix B - Government Local Fund Account Statement 17

Appendix C - SOE Withdrawal schedule 18

Appendix D - Reconciliation of disbursements 19

Appendix E - Analysis of credit by expenditure category 20

Appendix F - Statement of Project pre-financing 21



Statement of Expenditures and Special AccountFor the year ended 31" December 2003

1. General Information

1.1 Background

A Credit agreement No. 3128 - GM dated July 24,1998, was entered into between the Republicof The Gambia (the Borrower) and International Development Association (the Association) tofinance the first phase of the Borrower's education sector programme for the period 1998/99 to2005/06.

The project is managed by the Project Co-ordinating Unit (PCU) of the Department of State forEducation (DOSE). The main objectives of the project are to:

* Increase gross enrolments in educational institutions, particularly basic education;

* Improve education quality and educational attainments of those studying, in the saidinstitutions;

* Develop a program for early childhood development and care;

* Develop a strategy for the provision of vocational and technical education relevant to thedemands of the job market;

* Facilitate private sector participation in education and training; and

* Strengthen the capacity of education sector management institutions to carry out theprogram.

The project consists of the following parts, subject to such modifications thereof as theBorrower and the Association may agree upon from time to time to achieve such objectives:

* Part A: Basic Education Expansion.

This includes the following:

* Expansion of double shift and multi-grade teaching;* Development of modules for pre-and in-service teacher training for teachers

participating in the double shift and multi-grade teaching programme;* Provision of support to Madarasas;* Improvement of existing conditions for special needs students and preparation of a plan

to extend special needs education to disable children in the rural areas through theprovision of technical support services and equipment;

* Construction and furnishing in basic level schools of about 750 new classrooms andassociated facilities;

* Development of a Rehabilitation program and a maintenance system for basic levelschools;

* Strengthen the capacity of participants in the school building program;

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Third Education Sector ProjectAuditors'Report on the Fund Accountability Statement


* Increasing the enrolment of low income families in schools; and* Expansion of the capacity of Gambia College.

* Part B: Girls' Education Program

The objective of this component are to:

* Facilitate and improve the education of girls;* Ensure gender equality for girls in access to education; and* Increase retention of girls in schools and also their performance rates, particularly in

schools in the rural areas and lower the cost of education for girls in the upper basicand secondary level schools through the provision of scholarships for girls coveringtuition, books and examination fees.

* Part C: Improving the quality and relevance of basic education

* Curriculum improvement;* Provision of a set of books for children and expansion of the use of teacher-made

instructional materials in schools;* Provision of technical and advisory service;* Strengthening of the capacity of the Borrower's Standard and quality Assurance

Directorate (SQAD) and WECC.

* Part D: Early Childhood Development and Care

* Provision of early childhood development and care (ECDC) strategy;* Training of ECDC care givers by Gambia College and Association of Early Childhood

Education in first aid, child care and special needs education, and in developmentallyappropriate practice;

* Development and monitoring of guidelines for the setting up of pre-school centers;

* Establishment and management of pilot community day care centers.

* Part E: Secondary School Development and Program

* The construction of 10 new public Secondary schools;* Reduction of tuition fees in secondary schools;* Increasing the number of secondary school teachers trained under the University

Extension Program of the Gambia College;* Introduction of computer literacy program into all secondary schools.

* Part F: Vocation and Technical Education

Upgrading the certificate program in technology available at the Gambia TechnicalTraining Institute (GTTI) through training and upgrading of suitably qualified staff of theGTTI, improving basic skills and mid-level training of technicians, and construction,furnishing of classrooms and laboratories.

3



Statement of Expenditures and Special AccountFor the year ended 31J' December 2003

* Part G: University Education

* Carrying out a study on the proposed university;* Consolidation of existing post-secondary institutions and upgrading their programs to

degree level;* Commencement of the twinning of arrangements between the University of The

Gambia and other internationally recognised institutions to assist in the capacitybuilding of the University of The Gambia staff and development of curricula programs.

* Part H: Adult Education and Functional Literacy Program

Development of an appropriate adult education functional literacy (AEFL) program through the

following:

* The finalisation of an operational manual;* Provision by NGOs and CBOs of adult and functional literacy programs for about

4,000 adults a year starting from 1999/2000;* Yearly evaluation of the AEFL program activities for the first two years of the

operation of the said program;* The holding of annual workshops, with the participation of providers to the AEFL

program to discuss the results of the evaluations;* Training for providers and facilitators in program management;* Provision of technical advisory services to strengthen program monitoring and

evaluation.

* Part I Program to Improve sector Management

Improvement of the efficiency and effectiveness of education sector management through thefollowing:

* Development of a comprehensive management information system;* Establishment of a school map, construction norms and criteria for site selection for

secondary schools;* Strengthening of the capacity of the regional education offices;* Production of annual monitoring indicators;* Expansion of office facilities;* Leadership and management training of all managers;* Connection of all managers and regional offices to Email;* Development and implementation of training policy for staff;* Training of suitably qualified staff abroad in critical areas for which there is insufficient

local expertise, and* Development of staff appraisal system.

4

K ib Government of The GambiaProject Co-ordinating Unit



1.2 Audit Scope and objective

Article IV of the Development Credit Agreement (DCA) states that the Republic of TheGambia, through the Department of State for Education's Project Coordinating Unit (PCU),shall maintain records and accounts adequate to reflect in accordance with sound accountingprinciples the operations, resources and expenditures in respect of the Support to the EducationSector Project (SESP). The records and accounts should include expenditures with respect towithdrawals from the credit Account made on the basis of statements of expenditure.

In addition, the records and accounts should be examined for each fiscal year by independentauditors in accordance with appropriate auditing principles consistently applied, a certifiedcopy of the auditor's report being submitted to IDA within six months after the fiscal year end.

In accordance with these requirements the PCU has identified the objectives and scope of thisaudit in its terms of reference as follows:

Objectives

The objective of the audit is to express professional opinion on the financial position of ThirdEducation Sector Project at the end of each fiscal year. The Auditors are also required toexpress separate opinions on the Statement of Expenditure (SOE) and the Special Account (SA)for the funds received and expenditures incurred for the accounting period ended at the samedates.

The program account (books of accounts) provide the basis for preparation of the ProgramFinancial Statements (PFS) and are established to reflect the financial transactions in respect ofthe program, as maintained by PCU.

Scope

The audit is expected to be carried out in accordance with International Standards on Auditingand should include such tests and controls, as considered necessary under the circumstances.In addition special attention should be paid to the following:

5


Third Education Sector ProjectAuditors' Report on the Fund Accountability Statement


(a) All external funds have been used in accordance with the conditions of the relevantfinancing agreements, with due attention to economy and efficiency and only for thepurpose for which the financing was provided. The relevant financing agreement is theIDA Credit NO. 3128 - GM of US$20 million for four years.

(b) Counterpart funds have been provided and in accordance with the relevant financingagreements, due attention to economy and efficiency and only for the purpose for

which the financing were provided

(c) Goods and services financed have been procured in accordance with relevant financing

agreement;

(d) All necessary supporting documents, records, and accounts have been kept in respect of

all program ventures (including expenditures reported via SOEs or SAs). Clear linkagesshould exist between the books of accounts and reports presented to the Bank.

(e) The Credit account reconciliation between the amount shown as "received by the

Programme from the World Bank" and that shown as being disbursed by the Bank has

been properly prepared and is presented as an annex to the PFS. This reconciliationstatement should indicate the mechanism of disbursement, i.e. Special Account,Statement of Expenditures, or direct payments.

(f) The program accounts have been prepared in accordance with consistently appliedInternational Accounting Standards and give a true and fair view of the financialsituation of the program as of December 31, 2002 and of resources and expenditures

for the year ended on that date.

Program Financial Statements (PFS)

The Program Financial Statements should include:

(a) A Statement of Source (summary of funds received, showing the World bank, otherdonors funds, Government counterpart funds, and beneficiary contribution separately)and Application of Funds (summary of Expenditures shown under the main program

headings and by main categories of expenditures for the current year);

(b) Notes to the financial statements presenting background information on the programthe accounting principles, detail analysis and relevant explanation of the main

accounts/major balances, etc.

6


Third Education Sector ProjectAud:tors'Report on the Fund Accountability Statement


Statements of Expenditures (SOEs)

In addition to the audit of the PFS, the auditors are required to audit all SOEs used during the

year under review as the basis for the submission of withdrawal applications. The Auditors are

to apply such tests and controls, as they consider necessary under the circumstances, ensuring

that the existing internal control procedures for the preparation and processing of the said SOEs

are sound and reliable. They are to examine carefully the expenditures to ensure that:

i) they are genuine program expenditures and eligible with regard to the relevant

financing agreements and with reference to the Program Appraisal Document (PAD)for guidance when considered necessary; and

ii) they are reasonable with respect to the planned activities included in the annual workprogram and budget.

Where ineligible expenditures are identified as having been included in withdrawal applications

and reimbursed against, these should be separately noted. Annexed to the Project Financial

Statements should be a schedule listing individual SOE withdrawal applications for specific

reference number and amount. The total withdrawals under the SOE procedure should agree

with the overall reconciliation of bank disbursements prepared by the program and described

above. A separate opinion to that effect will be issued as indicated in the introductory

paragraph.

Special Accounts (SA)

In conjunction with the audit of the PFS, we are also required to prepare Special Account

reconciliation and audit the activities on the Special Accounts associated with the Program. The

Special Account usually comprises but is not limited to:

* deposits and replenishments received from the Bank;* payment substantiated by withdrawal applications;* interest that may be earned from the balances and which belong to the borrower; and

* the remaining balances at the end of the fiscal year.

We will form a separate opinion as to the degree of compliance with the Bank's procedures and

the balance of the SA at the year-end. The audit should examine the eligibility and correctness

of financial transactions during the period under review and fund balances at the end of such a

period, the operation and use of the SA in accordance with the financial agreement, and the

adequacy of internal controls for this type of disbursement mechanism.

For the program, the SA is referred to in the Development Credit Agreement between IDA and

the Government of The Gambia. Special Account Statements and a separate opinion thereonshould accompany the Program Financial Statements.

7


Third Education Sector ProjectAuditors 'Report on the Fund Accountabiltv Statement

Statement of Expenditures and Special AccountFor the year ended 3]" December 2003

Internal Control System

The Auditors are required to perform an in-depth and comprehensive review of the programinternal control system. Such a review is expected to be larger in scope than what is normallyrequired for ordinary audits. The objective of the review is to provide control system, includingthe existing administrative, accounting, financial, and budgetary Manual of procedures, and todetermine whether the said rules and procedures are adequate, reliable, and operating correctly.In this vein, the auditor should assess with particular attention and determine whether

i) the computerised financial, accounting, and reporting system in place is appropriate;and

ii) the accounting and financials staff within the PCU is capable of managing the programefficiently using the computerised system.

Our findings and observations are to be presented in a separate report, the Management Letter,addressed along with the audit report to the borrower's representative. The Management Lettershould highlight all the weaknesses in the program internal control system, assess the inherentrisks associated with the intemal control shortcomings, and make practical and relevantrecommendations to improve the system as well as enhance the managerial skills and capabilityof the accounting and financial staff.

- 1.3 Summary of Audit Results

Internal Control

We have assessed the overall intemal control environment of the Project Co-ordination Unit assatisfactory. This was based on the outcome of tests on components of the project's controlenvironment which are assessed as follows:

Control consciousness SatisfactorySegregation of duties SatisfactoryManagement override SatisfactoryCompetence of personnel SatisfactoryProtection of assets and records Satisfactory

Compliance

PCU is in compliance with the principal laws, regulations, binding policies and proceduresoutlined by the World Bank.

8

AK&A44 Government of The GambiaProject Co-ordinating Unit



2. Fund Accountability Statement

2.1 Auditors' Report on the Fund Accountability Statement

We have audited the accompanying Fund Accountability Statement of receipts anddisbursements of the PCU under the IDA Credit to the Third Education Sector Project (creditNo. 3128 - GM) for the year ended 31 December 2003.

Our responsibility is to express an opinion on the Fund Accountability Statement based on our

audit.

We conducted our audit in accordance with International Standards on Auditing and WorldBank Guidelines. Those standards and World Bank guidelines require that we plan andperform the audit to obtain reasonable assurance about whether the Fund AccountabilityStatement is free of material misstatement. An audit includes examining on a test basis,evidence supporting the amounts and disclosures in the Fund Accountability Statement. An

audit also includes assessing the accounting principles used and significant estimates made bymanagement, as well as evaluating the overall Financial Statement presentation. We believe our

audit provides a reasonable basis for our opinion.

In our opinion, the Fund Accountability Statement gives a true and fair view of cash receiptsand disbursements for the year ended 31 December 2003 in accordance with InternationalAccounting Standards and World Bank Guidelines.

KPMGChartered AccountantsRegistered Auditors

Date ... 9 . ...... 2004

9


Third Education Sector ProjectA uditors'Report on the Fund Accountability Statement


2.2 Fund Accountability Statementfor the year ended 31s December 2003

Notes GMD US $ SDR

Opening Balance 13,194,817 479,311 356,710

Receipts

Contributions by GOTG la 4,543,778 157,893 116,278Funds received from IDA into special Account la 66,035,931 2,294,707 1,661,103Direct disbursement 23,524,023 817,445 591,974Miscellaneous Receipts la 304,031 10,565 7,780

107,602,580 3,759,921 2,733,845

Expenditure

IA Civil works (Gamworks) 10,070,762 349,953 257,707IB Civil works (NGO) 3,910,950 135,903 100,080IC Civil works (Others) - - -2 Equipment, fumiture and vehicles 6,045,990 210,094 154,7143 Library books and instructional materials 11,236,312 390,455 287,5314 Textbook 9,782,307 339,929 '250,3245 Consultancy services 12,057,197 418,980 308,5376 Training, research and studies 18,442,608 640,869 471,9367 Scholarship for Girls 4,068,736 141,386 104,1178 Operating costs 7,897,783 274,443 202,102

Refundable - Non project advances 2,844,648 98,850 72,797Miscellaneous Expenses 9,000 313 230Translation difference (598,542) (5,062) (38,708)

2(i) 85,767,751 2,996,113 2,171,367

Closing balance of funds 4 21,834,829 763,808 562,478

10



Statement of Expenditures and Special AccountFor the year ended 31 ' December 2003

2.3 Notes (forming part of the Fund Accountability Statement)

2.3.1 Basis of accounting

The Fund Accountability Statement has been prepared on the basis of cash accountingwhereby income is recognised on receipt of cash or cash equivalents and expenditurerecognised on the disbursement of cash or cash equivalents.

la) Receipts

These are reimbursements into the Special Account of expenditure already incurred inprevious periods. Reimbursements into the special accounts were made by the WorldBank on the basis of the Statements of Expenditure (SOE) submitted by PCU. TheSOEs already submitted and paid into the Special Account during the period ofdisbursement are included in Appendix C.

lb) Expenditures

This represents all expenditure actually incurred through the special account and directdisbursements from the IDA for the period under review. SOEs for expenditureincurred during this period may not all be reimbursed during the period and is notcomparable to Appendix B.

2.3.2 Translations

Translations into SDR have been done on the following basis:

(i) Receipts - at SDR amounts on World Bank advice slips.

(ii) Expenditures -at average monthly SDR rate.

(iii) Closing balance of funds is translated at the SDR rate prevailing at 31December 2003 of (GMD 39.07 = SDR 1.00).

Translations into Dalasis have been done on the following basis

(i) Receipts - at rate ruling at date of receipt

(ii) Expenditure - at average monthly US $ rate

(iii) Closing balance of funds are translated at the US $ rate prevailing at 31December 2003 of (GMD28.78 = US 1.00)

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Third Education Sector ProjectAudntors'Report on the Fund Accountability Statement


- 3) Capital Expenditure items

Fixed assets investments and other capital items are treated as operating expenditures and areclassed under categories IA and 2 of the Fund Accountability Statement.

4) Closing balance of funds

The composition of closing balances for the year is as follows:

GMD US$ SDR

Balance at Bank 18,249,586 634,145 467,099Refundable 3,585,243 126,630 91,764

21,834,829 760,775 558,863

12




3 Statement of Expenditures

3.1 Auditors' Report on the Statement of Expenditures

We have audited the Statement of Expenditures of the Third Education Sector Projectsubmitted to the Bank in support of application for reimbursement for expenditures incurred inaccordance with the IDA Credit Agreement for the year ended 31 December 2003.

Our responsibility is to express an opinion on the Fund Accountability Statement based on ouraudit.

We conducted our audit in accordance with International Standards on Auditing and WorldBank Guidelines. Those standards and World Bank guidelines requires that we plan andperform the audit to obtain reasonable assurance about whether the Fund AccountabilityStatement is free of material misstatement. An audit includes examining on a test basis,evidence supporting the amounts and disclosures in the Fund Accountability Statement. Anaudit also includes assessing the accounting principles used and significant estimates made bymanagement, as well as evaluating the overall Financial Statement presentation. We believe ouraudit provides a reasonable basis for our opinion.

In our opinion, with respect to the Statement of Expenditures shown in Appendix C, adequatesupporting documentation has been maintained to support claims to the World Bank forreimbursement of expenditures incurred and which expenditures are eligible for financingunder the Credit Agreement.

jCpstG-

KPMGChartered AccountantsRegistered Auditors

Date ..... .... 2004

13


Third Education Sector ProjectA uditors'Report on the Fund Accountability Statement

Statement of Expenditures and Special AccountFor the year ended 31S December 2003

4 Special Account

4.1 Auditors' Report on the Special Account

We have audited the accompanying Special Account Statement of the Third Education SectorProject (Credit No. 3128 -GM) for the year ended 31 December 2003. Our responsibility is toexpress an opinion on the financial statements of the Special Account based on our audit.

We conducted our audit in accordance with International Standards on Auditing and WorldBank guidelines for Special Accounts. Those Standards and World Bank Guidelines requirethat we plan and perform the audit to obtain reasonable assurance that the Special Accountfinancial statement is free of material misstatement. We believe that our audit providesreasonable assurance for our opinion

In our opinion, the financial statements of the Special Account give a true and fair view of thefinancial position of the Special Account of the Third Education Sector Project (Credit No.3128 - GM) for the year ended 31 December 2003 in accordance with International AccountingStandards and World Bank Guidelines.

jqtCkrKPMGChartered AccountantsRegistered Auditors

Date .... A iq.v ..... . 2003

14



Statement of Expenditures and Special AccountFor the year ended 3J1P December 2003

Appendices

Appendix A Special Account Statement

Appendix B Government Local Fund (GLF) account statement

Appendix C SOE Withdrawal Schedule - IDA

Appendix D Reconciliation of disbursement of funds per the Fund AccountabilityStatement to the IDA disbursement summaries as at 31 December 2003.

Appendix E Analysis of credit by expenditure category

Appendix F Statement of project pre-financing

15



Statement of Expenditures and Special AccountFor the year ended 31' December 2003

Appendix A

Special Account Statement

For the year ended: 31 December 2003

Account No. 013201200068

Depository bank: Central Bank of The Gambia

Related Credit agreement 3128 -GM

GMD US S SDR

Opening balance 2,598,582 111,098 85,545

Receipts

Total amount deposited and paid directly by IDA 89,559,954 3,112,152 2,253,077

92,158,536 3,223,250 2,338,622

Expenditure

IA Civil works (Gamworks) 8,713,136 302,776 222,964IB Civil works (NGO) 3,736,528 129,842 95,6162 Equipment 5,781,285 200,896 147,9403 Library books and Instructional 11,093,496 385,492 283,876

Materials4 Textbook 9,782,307 339,929 250,3245 Consultancy 12,057,197 418,980 308,5376 Training 18,442,608 640,869 471,9367 Scholarship for Girls 4,068,736 141,386 104,1178 Operating Expenses 6,117,521 212,580 156,544

Retranslating difference (598,542) - (34,980)

(79,194,272) (2,772,750) (2,006,874)

Closing balance of funds 12,964,264 450,500 331,748

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Third Education Sector ProjectAuditors'Report on the Fund Accountablhty Statement


Appendix B

Government Local Fund Account Statement

For the period ended: 31 December 2003Account No: 01201/200171Depository Bank: Central Bank of The GambiaRelated Credit agreement 3128-GM

GMD US$ SDR

Opening Balance

Balance at Bank 9,398,173 326,581 240,506Due from Govemment 1,423,497 49,465 36,428

Receipts

Funds received from The Gambia Government 4,318,343 150,060 110,509Miscellaneous Receipt 304,031 10,565 7,780

15,444,044 536,671 395,223

Expenditure

Civil works - Gamworks 1,357,626 47,177 34,743Civil works NGO 174,422 6,061 4,464Equipment, fmrniture and vehicles 264,705 9,198 6,774Library books and instructional materials 142,816 4,963 3,655ConsultancyTraining & Research - - -Operating costs 1,780,262 61,863 45,558Refundable - Non-project advances 2,844,648Miscellaneous Expenses 9,000 313 230Translation difference - (5,062) (3,728)

(6,573,479) (124,513) (164,493)

Closing balance of funds 8,870,565 412,158 303,527

17

Government of The GambhProject Co-ordinating Uni

Auditors'Report on the Fund Accountability StateenAnd Statement of Expenditure.

For the year ended 315' December 200.

Appendix C

SOE withdrawal schedule

LibraryEquipment Books and TrainingFurniture Instruc Consultancy Research Scholarship

Civil and tional Text and and for OperatingApplication Works Vehicle Material Book Audit Studies Girls cost Total TotNo GMD GMD GMD GMD GMD GMD GMD GMD GMD SD51 3,344,751 142,046 1,329,089 246,278 3,748,528 7,400,450 - 1,652,577 17,863,719 456,3f52 3,742,917 3,742,917 95,6153 3,608,267 1,389,809 3,147,482 1,982,080 2,180,874 9,522,993 987,903 22,819,408 584,2154 1,818,249 1,084,940 - - 428,296 - - - 3,331,485 84,5;

55 923,469 619,148 - - 532,470 - - - 2,075,087 52,4z

56 1,382,788 343,258 - - 286,307 - - - 2,012,353 51,1(

57 1,312,801 569,478 726,948 1,045,429 362,539 948,247 4,068,736 961,629 9,995,807 244,9158 - - - 3,653,534 - - - - 3,653,534 89,81

l 59 - - - 2,195,867 - - - - 2,195,867 54,4-.

60,61 1,860,034 440,151 - - 650,515 2,950,700 73,71

62 - - 3,562,079 - - - - - 3,562,079 90,2(

63 2,383,698 1,276,656 2,181,306 634,918 2,049,649 4,930,967 46,879 1,852,925 15,356,998 375, 5'

I Total 16,634,057 5,865,486 10,946,904 9,758,106 13,982,095 22,802,657 4,115,615 5,455,034 89,559,954 2,253,07

18


Auditors 'Report on the Fund Accountability StatementAnd Statement of Expenditures

For the year ended 31" December 2003

Appendix D

Reconciliation of disbursement of funds included in the FundAccountability Statement to the IDA Disbursements Summary as at 31December 2003

SDR

Receipts

Funds received from IDA and disbursementsMade directly by IDA during 2003 2,253,077

Disbursements in previous period per IDA report 10,818,062

Disbursements to 31 December 2003 per IDA report 13,071,139Balance undisbursed as at 31 December 2003 per IDA report 2,028,861

Total Credit (SDR) per Appendix E 15,100,000

19


Auditors'Report on the Fund Accountability StatementAnd Statement ofExpenditures

For the year ended 31' December 2003

Appendix E

Analysis of credit by expenditure category

Expenditure

Code Description SDR

IA Civil works 5,010,000I B Gamworks/non-NGOs 930,000IC Other 600,0002 Equipment, fumiture and vehicles 3,100,0003 Library books and instructional materials 380,0004 Textbooks 670,0005 Consultants services and audit 1,570,0006 Training, research and studied 1,700,0007 Scholarships for Girls 300,0008 Operating costs 750,0009 Unallocated 90,000

Total 15,100,000

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And Statement of ExpendituresFor the year ended 31J' December 2003

APPENDIX F

Pre -FinancingMemorandum Account

Pre-financing31 Dec. 2003

D

DOSE 333,081Education for all secretariat-EFA 429,550IDA Pre-financing for IDA iii 2,378,090Opec Middle sch. projectSOS-DOSE 240,117UCEF-UNICEF 192,450PFLE 11,955

Total 3,585,243

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Auditors' Report and Fund Accountability Statementsiteresources.worldbank.org/GAMBIAEXTN/Resources/AuditorsReporta… · Auditors' Report and Fund Accountability Statement ... instructional