World Bank Funded ProjectWest Africa Agricultural Productivity Program

(WAAPP-1C Liberia)Implemented by the

Government of Liberia

Through

"Ministry of Agriculture Program Management Unit"IDA Credit No.: 48830- LR andPHRD Grant No.: 099511 -LR

Report andStatement of Cash Receipts and Payments

For the year ended June 30, 2015CONTENT:

1. Project Information and Performance3. Statement of Project Management Responsibilities4. Independent Auditor's Report6. Statement of Cash Receipts and Payments (by Category)7. Statement of Cash Receipts and Payments (by Component)8. Statement of Comparative Budget and Actual Amount9. Statement of Special Account Movements10. Statement of Special Account Reconciliations11. SOE-Withdrawal Application Statement12. Notes to the Statement of Cash Receipts and Payments21. Project Inspection

Fiename: West Africa Agricultural Productivity Program (WAAPP). 2015

West Africa Agricultural Productivity Program (WAAP P-1 C LiberiaSteering Committee

For the period July 1, 2014 to June 30, 2015

The Steering Committee of the West Africa Agricultural Productivity Program comprised ofseventeen (17) members for the year ended June 30, 2015. That membership is constituted asfollow:

Steering Committee Title

1. Ministry of Agriculture Chairperson2. WAAPP Coordinator Secretary3. Ministry of Agriculture Representative4. Ministry of Commerce and Industry Representative5. Ministry of Finance Representative6. Ministry of Gender and Development Representative7. Ministry of Internal Affairs Representative8. Environmental Protection Agency Representative9. Ministry of Planning and Economics affairs Representative10. Farmer's Organizations Representatives (2)11. Non Governmental Organizations Representative (2)12. Rural Women Organizations Representative13. Central Agriculture Research Institute Representative14. Agricultural Universities Representative15. Private Sector Representative

Registered Offices: West Africa Agricultural Productivity ProgramP. 0. Box 9010-1000 Monrovia 10University of Liberia Fendell CampusMonrovia, Liberia, West Africa

Solicitors: Elizabeth Rose AmidjogbeLegal ConsultantMinistry of AgricultureP. 0. Box 10-9010Monrovia, Liberia

Auditors: PKFRandall StreetLara BuildingP. O. Box 10-36351000 Monrovia 10, Liberia

IDA Credit No.: 48830- LR and PHRD Grant No.; 099511 -LRStatement of responsibilities of the Project Accountant

And Project Coordinator

. The National Project Coordinator has general powers to ensure that the PCU (acting as the National CoordinationUnit), oversees, plan, organize and coordinate project components and operations according to standard projectdocuments and procedures, such as the Development Credit/Loan Agreement (DC/LA) and General Orders andFinancial instructions of the Government of Liberia. The Project Coordinator Is to:

a- Ensure that all procurement and financial management activities are in accordance with World Bank'sguidelines and procedures;

b. Ensure that a sound and proper accounting system and procedures are in place for execution of theproject;

c. Provide quarterly reports to the Project Steering Committee indicating an overview of progress attainedand proposing possible means of improving implementation where necessary;

d. Develop and maintain in collaboration with other project staff to monitor project progress and performanceindicators;

e. Consolidate Annual Work Plan Budgets (AWPB) and cash-flow projections;

f. Recruit, manage and evaluate support personnel and coordinate all training activities of the project staff.

2. The main duties and responsibiities of the Project Accountant are, but not limited to:

a. Maintenance of up to date accounting and financial records in accordance with the project's accountingsystem, including journals. ledgers, fixed asset registers, etc.;

b. have safe custody of petty cash and documents and inspection of daily petty cash disbursementdocuments;

c. Reconcile accounts and prepare financial statements. Ensure timely closure of accounts at the end of themonth and prepare a reconciliation statement and submit that updated account to the management;

d. Verify the eligibility and accuracy of all payments. Ensure compliance with donor requirements in theprocessing of funds for project activities (including advances and payments to service providers) as well astimely processing and payment to intended beneficiaries;

e. Prepare for, coordinate and supervise all financial and administrative audits in a timely manner;

f. Coordinate with various departments/units of the WAAPP to prepare the periodic financial report at thestandard format made by donor(s) and submit to the PIU Coordinator;

3. In summary. the Project Coordinator is also responsible to put in place appropriate mechanism for safeguarding theassets of the Program: and take reasonable steps for prevention of fraud and other forms of irregularities, and forprompt detection of these if they should nonetheless occur.

4. The Project Coordinator is additionally responsible to annually hire competent auditors to examine the books of theProgram. Such hiring shall however be approved by the World Bank. The Project Coordinator shall cause to beprinted a copy of the auditor's report, together with the relevant financial statements accompanying such report.

The above statement of responsibilities with respect to the financial statements of WAAPP shall be read in conjunction with thestatement of the auditor's responsibilities set out in the opinion that immediately follows. This statement is being providednecessarily, for the benefit of the World Bank and other users of the accompanying financial statements, distinguishing therespective responsibilities of the Project Coordinator, Accounts Officer and those of the auditors in relatlon to the financialstatements of the Program.

Mr. J. Cyrus S ygbe, Sr.PROJECT COORDINATOR

PKF Liberia PKWAccountants &business advisers

INDEPENDENT AUDITOR'S REPORT

To the Project Steering Committee and the World BankWest Africa Agricultural Productivity Program (WAAPP-IC Liberia)Ministry of AgricultureRepublic of Liberia

We have audited the accompanying Statement of Cash Receipts and Payments ofthe West Africa Agricultural Productivity Program (WAAPP-1C Liberia), for the yearended June 30, 2015.

Management's responsibility for the financial statements

Management is responsible for the preparation and fair presentation of thesefinancial statements in accordance with Cash Basis International Public SectorAccounting Standards (IPSAS) and for such internal control as managementdetermines is necessary to enable the preparation of financial statements that arefree from material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express an opinion on these financial statements based onour audit. We conducted the audit in accordance with International Standards onAuditing. Those standards require that we comply with ethical requirements andplan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amountsand disclosures in the financial statements. The procedures selected depend on the

auditor's judgment, including the assessment of the risk of material misstatement ofthe financial statements, whether due to fraud or error. In making those riskassessments, the auditor considers internal control relevant to the entity'spreparation and fair presentation of the financial statements in order to design auditprocedures that are appropriate in the circumstances, but not for the purpose ofexpressing an opinion on the effectiveness of the entity's internal control. An auditalso includes evaluating the appropriateness of accounting policies used and the

reasonableness of the accounting estimates made by management, as well as

evaluating the overall presentation of the financial statements.

Tel +231-886-510 562 -231-88&W510 603 .231-886 835-784 - Email: pkfliberia@pkf.com.ir - pkfliberia@yahoo.comPKF Liberia e Randall Street* Lara Building * Fourth Floor* Suite 41* P.O. Box 10-3635 *1000 Monrovia 10* Liberiacontact Person: Nim'ne E. Mombo Sr.. Managing Partner & Prof. D. Ansu Sonii Sr., Partner

PKF-Liberia is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibilityor liability for the actions or inactions on the part of any other individual member firm or firms

4

We believe that the audit evidence we have obtained is sufficient and appropriate toprovide a basis for our audit opinion.

Opinion

In our opinion, the accompanying Statement of Cash Receipts and Paymentspresent fairly, in all material respects, the results of operations of the West AfricaAgricultural Productivity Program (WAAPP-1C Liberia) for the year ended June 30,2015 its financial performance, and fund balance for the year then ended inaccordance with Cash Basis International Public Sector Accounting (IPSAS).

PKF - LiberiaAccountants &

business advisors

Monrovia

Ministry of AgricultureIDA Credit No.: 48830-LR and PHRD Grant No.:09951 1-LR

West Africa Agricultural Productivity Program(WAAPP-IC Liberia)Statement of Cash Receipts and Payments(by Category)For the year ended June 30, 2015 5

June 30 June 30Note 2015 2014

Opening balance 36,919 1,677,592

Financing during the year

Grant-PHRD 2,516,997 2,307,296Credit-IDA 1,465,870 2,655,319

Total financing during the year 2 3,982,867 4,962,615

Total available financing 4,019,786 6,640,207

Project expenditures:(by category of expenditure)

Operational Costs 3.1 416,913 386,579

Training 3.2 1,054,649 1,366,613Workshops 3.3 208,111 547,803Consultant Services 3.4 137,441 440,575

Civil Works 3.5 224,930 235,902

Goods 3.6 1,907,359 3,625,816

Total project expenditures by category 3,949,403 6,603,287

Excess of receipts over payments 1 70,383 36,919

The notes on pages 13 to 21 form an integral part of these financial statements.

Ministry of AgricultureIDA Credit No.: 48830-LR and PHRD Grant No.:099511-LRWest Africa Agricultural Production Program(WAAPP-1C Liberia)Statement of Cash Receipts and Payments (by Components)For the year ended June 30, 2015 6

Note I June 30 June 302015 2014

Note US$ US$

Credit-PHRD 2,516,997 2,307,296Grant-IDA 1,465,870 2,655,319

TOTAL FINANCING 2 3,982,867 4,962,615

Project expenditure:(by Component)

Enabling condition for regional corporation & market integration 4.1 77,455 173,758National center of specialization/strenghtening of research system 4.2 912,671 1,215,588Support to demand-driven technology generation dissemination & adoption 4.3 2,157,487 4,443,687Project management 4.4 801,790 770,255

3,949,403 6,603,288Government funds -

Total Project expenditures by Component 3,949,403 6,603,288

(shortfall)/excess of expenditure over receipts 33,464 (1,640,673)

Fund balance:Begining of period 36,919 1,677,592

Closing balance 70,383 36,919

Ministry of AgricultureIDA Credit No.: 48830-LR and PHRD Grant No.:099511-LRWest Africa Agricultural Productivity Program(WAAPP-1C Liberia)Statement of Comparitive Budget and ActualFor the year ended June 30, 2015 7

2014/2015 201412015Budget Actual Variance

Note US$ US$ US$Project expenditure:(By Component of expenditures)

Enabling conditions for sub- regional corporation & market integration

Harmonizing national regulations at ECOWAS level 390000 375 389,625Establishing national frame work for technology generation & decision 91,000 - 91,000Knowledge management, information & communication 377.000 77,080 299,920Total 4.1 858,000 77,455 780,545

National center of specializationistrengthening of research system

Upgrading core facilities and equipment 785,000 224,930 560,070Upgrading the capacity of researchers and development workers 1,050,000 687,741 362,259Support to priority research programs 1,127181 - 1,127,181Total 4.2 2,962,181 912,671 2,049,510

Support to demand-driven technology generation disemination & adoption

Competitive agricultural research scheme 160,000 - 160,000Support to technology transfer 975,000 604,312 370,689Promotion of sustainable seed system 2.75195 1,553175 1,172,020Total 4.3 3,860,195 2,157,487 1,702,708

Project management

Project management and coordination 579,440 666,679 (87,239)Project monitoring and evaluation 65,000 120,803 (55,803)Procurement of audit services 16,000 14308 1,693Total 4.4 660.440 801,790 (141,350)

Total project expenditure 8,340,816 3,949,403 4,391,414

The notes on pages 13 to 21 form an integral part of these financial statements.

Ministry of AgricultureIDA Credit No.: 48830-LR and PHRD Grant No.:099511 -LRWest Africa Agricultural Productivity Program(WAAPP-1 C Liberia)Statement of Special Account ActivitiesFor the year ended June 30, 2015

8Account Nos: 0171014719056501 and 0051014719056501Bank: Ecobank Liberia LimitedAddress: Randall & Ashmun Streets, Monrovia

US$

Opening Balance 36,919

Add:

Date of Receipt IDA Replenishments:

18/0712014 WAAPP/MOA/IDA/008/14 884,10111/12/2014 WAAPP/MOAIDA/009/14 350,61908/04/2015 WAAPP/MOA/IDA/010/15 231,150 1,465,870

PHRD relpenishment:

15/07/2014 WAAPP/MOA/TF/004/14 1,518,41630/01/2015 WAAPP/MOA/JTFI002/13 483,00708/04/2015 WAAPP/MOA/TF/003/14 515,574 2,516,997

Financing during the year 3,982,867

Total 4,019,786

Deduct:

Payment from operating accounts 3,922,346Bank charges 27,058 3,949,403

Closing balance as at June 30, 2015(as per bank statement) 70,383

The notes on pages 13 to 21 form an integral part of these financial statements.

Ministry of AgricultureIDA Credit No.: 48830-LR and PHRD Grant No.:099511-LRWest Africa Agricultural Productivity Program(WAAPP-1C Liberia)Statement of Special Account ReconciliationFor the year ended June 30, 2015 9

Program titE West Africa Agricultural Productivity Program(WAAPP-1 C Liberia)IDA Credit and Grant Nos.: 48830-LR and 099511-LR

June 302015US$

IDA PHRD

1 Total advanced by World Bank 1,000,000 1,999,988

2 Less total amount recovered by World Bank - -

3 Equals present outstanding amount advancedTo the Special Account(Number 1 Less Number 2) 1,000,000 1,999,988

4 Balance of Special Account per attachedBank Statement as of 30th June 2015 31079 72,394

5 Plus Balance of the Program account(s)Plus balance of sub-accountsPlus Cash on hand 1,000 -

6 Total of Bank balances,PA sub-account &Cash on hand balance(4+5) 4,079 72,394

7 Plus: Total amount withdrawn from theSpecial account/PA and not yet claimed =(3-(4+5+8+11)) 995,921 1,927,594

B Plus: amount claimed in previous applications not yet credited atJune 30, 2015 of Bank statement and claimed after June

30, 2015 of Bank Statement

Application No. Date US$ Amount

Sub-total of previous applications not yet credited

9 Minus: Interest earned

10 Total advance accounted for (No. 4 through 9) 1,000,000 1,999,988

11 Explanation of any difference between the total appearingon line 3 and 10

Non-eligible amount to be refunded to Special Account

12 Date:.ItI h5 Signature:Henry H. Sele

Project Accountant

Ministry of AgricultureIDA Credit No.: 48830-LR and PHRD Grant No.:099West Africa Agricultural Productivity Program(WAAFWithdrawal Application Statementby Category of ExpendituresFor the year ended June 30, 2015

Cd(

Note 2Cat. NoWA No.

WAAPP/MOAITF/004/14WAAPP/MOA/IDA/008/14WAAPPIMOA/DA/009/14

WAAPP/MOAITF/005/15

WAAPP/MOAITF/006/15WAAPP/MOA/IDA/010/15Total

WA Pending for submission:

WA No:

Total

Withdrawal applications are submitted for reimbursenOperating Account. Expenditures partially or totallyshould be reconciled with the Statement of Cash Reci

Ministry of AgricultureIDA Credit No.: 48830-LR and PHRD Grant No.:099511-LRWest Africa Agricultural Productivity Program(WAAPP-IC Liberia)For the year ended June 30, 2015 11

5. Non-Current Assets Schedule

Cat I Cat 2 Cat. 3 Cat 4Infrasturcture Vehicles Equipment Furniture & fit Total

June 30 June 30 June 30 June 30 June 302015 2015 2015 2015 2015

As at July 1, 2014 - 157,380 52,650 10,810 220,840

Additions - - 10,800 - 10,800

Disposals - - (77) (285) (362)

As at June 30, 2015 - 157,380 63,373 10,525 231,278

As at June 30, 2014 - 157,380 52,650 10,810 218,090

Notes: The above assets are stated at cost for disclosure purposes only.

The notes on pages 13 to 21 form an integral part of these financial statements.

Ministry of AgricultureIDA Credit No.: 48830-LR and PHRD Grant No.:099511 -LRWest Africa Agricultural Productivity Program(WAAPP-1 C Liberia)Allocation and use of FundsFor the year ended June 30, 2015

12

ALLOCATION AND USE OF FUNDS

Allocated Disbursed Available Balance

Equivalent Allocated Equivalent Allocated EquivalentAmount USD (or Amount USD (or Amount USD (or

SDR otherwise) SDR otherwise) SDR otherwise)Category

IDA

Civil works 640,000 984,615 11,019 10,331 633,285 974,284

Goods,Consultantservices, training &operational costs 3,260,000 5,015,385 3,565,494 5,485,737 (305,729) (470,352)

3,900,000 6,000,000 3,576,513 5,496,068 327,556 503,932PHRD

Civil works - 1,500,000 - 450,704 - 1,049,296

Goods,Consultantservices, training &operational costs - 6,500,000 - 6,307,273 - 192,727

8,000,000 - 6,757,977 - 1,242,023Government of Liberia - 600,000 - - - 600,000

Grand total 3,900,000 14,600,000 3,576,513 12,254,045 327,556 2,345,955

RECONCILIATION OF FUNDS DISBURSED BY IDA & PHRD ANDFUNDS RECEIVED BY THE PROGRAM.

13IDA Credit No.: 48830 - LRPHRD grant No.: 099511 - LRWest Africa Agricultural Productivity Program (WAAPP-1 C Liberia)

Project Management Unit (PMU)Notes to the Statement of Cash Receipts and PaymentsFor the year ended June 30, 2015

1.0 Program Management Unit

1.1 General background of WAAPP

1.1.1 The West Africa Agricultural Programme (WAAPP-1C Liberia) is a two-phase, 10year Adoptable Program, each of five years duration. The first phase, referred to asWAAPP IA involves three Countries - Ghana, Mali and Senegal. These Countriesstarted implementing the WAAPP nearly five years ago. With the exception of Malithat experienced a period of civil unrest that caused the suspension of severaldevelopment activities including the WAAPP in that Country, the other two Countrieshave completed their first phase and have begun the implementation of WAAPP- 2A,which is the remaining 5 years. The second group of countries known as WAAPP IBincludes Burkina Faso, the Ivory Coast and Nigeria, while Benin, Gambia, Guinea,Liberia, Niger, Sierra Leone and Togo are in the WAAPP -IC group. The Program inthe WAAPP-1 D Group of Countries, which include, Cape Verde and Guinea Bissauare still being processed, while Mauritania has been completed. The developmentobjective of WAAPP is to generate and disseminate improved technologies in theparticipating Country's top priority commodity sub-sector that are aligned withregional priorities.

The West and Central African Council for Agricultural Research and Development(WECARD/CORAF); main office located in Dakar, Senegal, is the sub-regionalcoordinating institution under the ECOWAS framework.

1.1.2 Upon the approval of the Programme by the World Bank in 2010, an interim teamwhich comprised a Project Management Consultant and interim team leader, aProject Assistant and an Administrative Assistant, supervised by the ProgramManagement Unit Director, was set up to begin the process of recruiting project staffin 2011. Subsequent to the completion of the team's mandated tasks, WAAPPLiberia began full swing on October 1, 2012; following the appointment of seven (7)of its key staff: National Project Coordinator, a Monitoring and Evaluation Officer, aCommunication staff, Internal Auditor, Procurement Officer, Project Accountant andan Administrative Assistant.

1.2 Project sponsorship of WAAPP

1,2.1 The project is being financed by a loan from the World Bank and grant from Japanwith a total budget of USD14,600,000 (Fourteen Million Six Hundred ThousandUnited States Dollars). The International Development Association (IDA) is providingUSD6,000,000 (Six Million United States Dollars). Japan Policy and HumanResources Development Fund (PHRD) US$8,000,000 (Eight Million United StatesDollars), and The Government of Liberia US$600,000 (Six Hundred Thousand UnitedStates Dollars) in kind. The beneficiaries include farmers, researchers, Universities,Ministry of Agriculture, Central Agriculture Research Institute, County BasedOrganizations (CBOs) and Farmer Based Organizations (FBOs).

14

IDA Credit No.: 48830 - LRPHRD grant No.: 099511 - LRWest Africa Agricultural Productivity Program (WAAPP-1 C Liberia)

Project Management Unit (PMU)Notes to the Statement of Cash Receipts and PaymentsFor the year ended June 30, 2015

1.3 Project Description and objective

1.3.1 The goal of WAAPP-IC Liberia is to achieve self-sufficiency and export capacity ofrice production whilst improving productivity in rice and cassava along theirrespective value chains. The development objective of WAAPP-IC Liberia is toimprove the productivity of rice and cassava along their respective value chains inorder to enhance Liberia's food self-sufficiency and regional competitiveness.Moreover, WAAPP-1C Liberia will contribute to rice and cassava productivityincrease in the Mano River Union (MRU) Countries also through the value chaindevelopment approach.

1.3.2 The Programme has embarked on capacity building and believe that it is afundamental part of the project. WAAPP -IC Liberia has thirty seven (37) Liberiansin various Universities in East and West Africa pursuing their Masters and PHDdegrees. Plans are on the way for local scholarships in Agriculture colleges inLiberia. For institutional capacity building, the project main focus is on the CentralAgricultural Research Institute (CARl), located in Suakoko, Bong County.

1.3.3 The programme has adopted the Regional WAAPP approach which results in fourcomponents: (1) Establishing enabling conditions for sub-regional cooperation andmarket integration, (2) Establishing national centers of specializations, (3) Fundingfor demand-driven technology generation and dissemination and (4) Projectcoordination, Management monitoring and evaluation.

1.3.4 In Liberia, WAAPP's implementation is in eight (8) of the fifteen (15) Counties.Namely: Bomi, Bong, Gbarpolu, Grand Gedeh, Margibi, Maryland, River Gee andSinoe Counties.

2.0 Significant accounting policies

2.1 Bases of accounting and reporting

2.1.1 The financial statements have been prepared on a Cash Basis under the historicalcost convention, in accordance with International Public Sector Accounting (IPSAS).Cash Basis IPSAS recognizes transactions and other events only when cash isreceived or paid.

2.2 Currency of reporting

2.2.1 These financial statements are expressed in United States dollars. Cash and nearcash assets as well as all liabilities if any, denominated in other currencies, aretranslated to United States dollars at the applicable year-end rates. Transactionsoccurring in other currencies during the year are brought into the books at theprevailing rates of exchange on the dates of the respective transactions. Gains orlosses arising on foreign currency transactions are reflected in expenditures for theperiod in which they arise.

15IDA Credit No.: 48830 - LRPHRD grant No.: 099511 - LRWest Africa Agricultural Productivity Program (WAAPP-1 C Liberia)

Project Management Unit (PMU)Notes to the Statement of Cash Receipts and PaymentsFor the year ended June 30, 2015

2.3 Cash

Cash comprise petty cash and cash in Bank.

2.4 Long term assets

Long-term assets represent expenditures incurred in capital works and acquisition ofproperty and equipment. Such assets are stated at cost for disclosure purposesonly.

2.5 Grant

Grant is recognized on cash basis and credited to the donor account when received.

Ministry of AgricultureIDA Credit No.: 48830-LR and PHRD Grant NO.: 099511-LRWest Africa Agricultural Productivity Program (WAAPP-1C Liberia)Notes to the Statement of Cash Receipts and Payments (by Category)For the year ended June 30, 2015 16

June 30 June 302015 2014US$ US$

3.1 Cash on hand and in bank

Balances with local bank 69,383 35,919Petty cash 1,000 1000

70,383 36,919

3.2 Income

PHRD 2,516,997 2,307,296IDA 1,465,870 2,655,319

3,982,867 4,962615

4 Expenditure by Category

4.1 Operational costsSalaries & incentives 275,610 191,494Perdiem 9,335 39,305Bank charges 27,059 33,601Vehicle maintenance 55,609 63,185Vehicle insurance 7,362 18,494Salary of ICT Staff 33,495 16,500Disposal on fixed assets 362 -Medical insurance 8,081 24,000

416,913 386,579

4.2 Training

Support to seed cert. -training 87,300 166,995Training Masters of Science- year 1 - 353,808Training Masters of Science- year 2 521,902 -Training PhD -year 1 - 71,036Training PhD -year 2 165,840 -Short term training- Upgrading researchers capacity - 54,521Short term training- extension workers 67,251 455,066lCT Short term training - 6,338On farm trials-rice 60,000 63,500On farm trials-cassava - 79,600Post harvest trials-rice 152,356 68,725Post harvest trials-cassava - 47,025

1,054,649 1,366,613

4.3 Workshops

National steering Committee 927 1,580Regional Steering Committee 18,919 26,879Monitoring & evaluation 120,803 247,301Seminars & meetings- regional 67,462 31,181Start-up workshop -program launch - 4,664Country innovation platform - 236.198

208,111 547,803

Ministry of AgricultureIDA Credit No.: 48830-LR and PHRD Grant NO.: 09951 1-LRWest Africa Agricultural Productivity Program (WAAPP-1C Liberia)Notes to the Statement of Cash Receipts and Payments (by Category)For the year ended June 30, 2015 17

June 30 June 302015 2014US$ US$

4.4 Consultant services

Financial audit- National 14,308 6,000Consultancy fees 123,133 15,350Short term techn. Asst.-AfricaRice - 44,800Long term techn. Asst.-AfricaRice 154,012Long term techn. Asst.-IITA 75,213Short term training for farmers-multilateral - 145,200

137,,441 440,575

4.5 Civil works

Planning rehibilation 210,251 26,002Office rehabilitation and Storage - 20,026Staff Quarter 14,679 189,874

224,930 235,902

4.6 Goods

Vehicles - 168,790Camera - -Computers & laptops 9,423Printers 1,300 -Network equipment 7,470Equipment 125,200 29,700Office equipment & furnitures (285) 63,719Seed treatment equipment - 6,304Seed study system - -Support to seed unit- CARl 20,001 49,500Support to NGO/FBO rice growers 917,353 1,321,789Multiplication of cassava 287,596 790,585Support to seed cert. -vehicles - 49,630Promotion & sensitazation campaign - 71,692Supply, preparation & implementation -seed policy 375 -Knowledge management & information act plan 134,183 71,760Web based database 1,875 19,460Vehicles maintenance 52,620Supplies & maintenance 161,945 72,730Assessment of policies and regulationsAir Conditioners 2,750Multiplication of rice 240,925 854,787

1,907,360 3,625,816

Ministry of AgricultureIDA Credit No.: 48830-LR and PHRD Grant No.:09951 1-LRWest Afric Agricultural Productivity Program(WAAPP-1C Liberia)Notes to the Statement of Cash Receipts and Payments(by Component)For the year ended June 30, 2015 18

June 30 June 302015 2014US$ US$

5 Expenditure by Component

5.1 Enabling condition for regional corporation and market integration

Harmonizing national regulations at ECOWAS Level 375 30,000Establishing National framework for technology generation and decision - -Knowledge management, information and communication 77,080 143,758

77,455 173,7585.2 National center of specializationl strengthening of research system

Upgrading core facilities and equipment 224,930 462,199Upgrading the capacity of researchers and development workers 687,741 479,364Support to priority research programs - 274,025

912,671 1,215,588

5.3 Support to demand -driven technology generation disseminationand adoption

Project planning and monitoring - 240,862Support to extension 292,013 523,796Promotion of sustainable seed system 20,001 194,700Seed multiplication-rice 1,158,278 2,176,577Seed multiplication-cassava 287,596 790,585Support to seed certificate Unit 87,300 216,625Support to technology transfer 312,299 300,542

2,157,487 4,443,687

Ministry of AgricultureIDA Credit No.: 48830-LR and PIHRD Grant No.:099511-LRWest Afric Agricultural Productivity Program(WAAPP-1C Liberia)Notes to the Statement of Cash Receipts and Payments(by Component)For the year ended June 30, 2015 19

June 30 June 302015 2014US$ US$

5.4 Project management

Printers 1,300Computers and laptops 9,423Office furnitures (285) -National Steering Committee 927 1,580Regional Steering Committee 18,919 26,879Financial Audit National 14,308 6,000Seminars and meetings-regional 67,462 31,181Monitoring and evaluation 120,803 247,301Salaries and incentives 275,610 191,494Perdiem 9,335 35,710Consultancy fees 123,133 15,350Bank service charges 27,059 33,601Vehicle maintenance 55,609 63,185Supplies and maintenance 62,383 72,730Vehicle insurance 7,362 18,494Air conditioners - 2,750Medical inssurance 8,081 -Disposal on fixed assets 362 -Vehicle rental - 24,000

801,790 770,255

Ministry of AgricultureIDA Credit No.: 48830-LR and PHRD Grant No.:09951 1-LRWest Africa Agricultural Productivity Program(WAAPP-1 C Liberia)Fixed Assets SummaryFor the year ended June 30. 2015 20

Quantity Acquisition Condi- Cost TotalDescription 2015 Date tion US$ Cost

Note 5.1 Eguipment

HP-Laptop 6 10/18/12 Good 740.00 4,440.00Toshiba-Laptop 1 10/18/12 Good 740.00 740.00Hard Drive 5 10/18/12 Good 38.57 192.85HALER Ice Box 1 10/18/12 Good 220.00 220.00HP-OfficeJet 4500 Printer (color) 1 10118/12 Good 280.00 280.00HP-LaserJet 2055DN Printer 1 10/18/12 Good 625.00 625.00Dell Optiplex 390 & Desktop CPU 7 10/18/12 Good 885.00 6,195.00Canon IR2420 Photocopier 1 10/18/12 Good 1,240.00 1,240.00HP color LaserJet Pro 200 MFP 276 2 10/18/12 Good 1,675.00 3,350.00HP LaserJet 2035 Black & White Printer 3 10118/12 Good 975.00 2,925.00HP ScanJet G24/0 FlatBeb Scanner 1 10/18/12 Good 195.00 195.00Epson Projector & Screen 180CM x180CM 1 10/18/12 Good 1,737.00 1,737.00Paper Shredder 125 3 10/18/12 Good 375.00 1,125.00Light Wave UPS, 1000 WATTS, BackUP 7 10/18/12 Good 850.00 5,950.00LapTop 1 4/19/13 Good 850.00 850.00Canon EOS 6D Camera & Accessories 1 4/30/13 Good 19,758.00 19,758.009000BTU Air Conditioners 5 09112/13 Good 550.00 2,750.00HP Laptop 15.6" Probook 4 22/07/14 New 1,900.00 7,600.00HP LaserJet Pro 400 2 22/07/14 New 650.00 1,300.00Dell Latitude Laptop 1 22/07/ 14 New 1,900.00 1,900.00

Sub Total 63,372.85

Furniture

Standard Visitor Chair 6 10/18/12 Good 45.00 270,00White Board 90 CM x9OCM 7 10/18/12 Good 175.00 1,225.00Bulletin Board 90CM x90CM 1 10/18/12 Good 75.00 75.00Conference Table 1 10/18/12 Good 375.00 375.004-Drawer Filing Cabinet 7 10/18/12 Good 170.00 1,190.00Steel Cupboard 5 10/18/12 Good 170.00 850.00Cash Box 2 10/18/12 Good 35.00 70.00Office Safe 1 01/08/2013 Good 350.00 350.00Office Desk NED-GE-160CM, LShape with Drawers 6 03/08/2013 Good 495.00 2,970.00Semi Executive Chair 5 03108/2013 Good 195.00 975.00Standard Visitor Chair 10 03/08/2013 Good 45.00 450.00Executive Desk NHD-1 200, L-Shape with Drawers 1 03/08/2013 Good 1,450.00 1,450.00Executive Chair Hard Back 1 4/19/2013 Good 275.00 275.00

Sub Total 10,525.00

Vehicle

Toyota Land Cruise Hard Top Jeep 1 12/27/2012 Good 51,084.10 51,084.10Toyota Hilux Pick-Up 3 12/27/2012 Good 35,431.97 106,295.91

Sub Total 157,380.01

Total 231,277.86

PROJECT INSPECTION REPORT

IDA Credit No.: 48830- LRPHRD grant No.:099511- LRWest Africa Agricultural Productivity Program (WAAPP 1-C Liberia)

Project Management Unit (PMU) 21Notes to the Statement of Cash Receipts and PaymentsFor the year ended June 30, 2015

6.0 Project inspection

6.1 We inspected a large cassava farm in Senjeh District, Bomi County, situated on 10hectres of land. The planting at this site was done using the improved technology(mounts and ridges). The farm which was seen to have past harvest time, weunderstand has not been harvested because it will not gain its value chain. Thecassava when harvested should be processed as gari; while the cuttings distributedto other institutions and farmers. The platform along with some farmers complainedthat there is only one mill in the County.

6.2 A second cassava farm also situated on 10 hectres of land was inspected in Bananafarm, Senjeh District, Bomi County. The improved technology method was also usedat this farm. We understand that seven (7) varieties of cassava was planted on thisfarm. Similarly, this farm needs to be harvested immediately, but we were told then,that the farmers were awaiting WAAPP.

6.3 A third cassava farm in Banana farm, Bomi, situated on 1 hectre of land was alsoinspected. We were told that the cassava farm is a demonstration site and thecuttings were provided by CARI. We were again told that the cassava is boughtdirectly from farmers for value chain purposes and processed and packaged as gari.

6.4 We visited yet another cassava farm situated on one hectre of land in Dawein, BongCounty. This too needs to be harvested immediately. Group members expressedthe need for a milling machine to enable them process and produce gari; as thecassava is in abundance on the market therefore they will not realize much. Themembers also explained that they were awaiting WAAPP before the harvest begins.

6.5 Another cassava farm situated on one hectre of land in Weasua was visited. Thiscassava farm is also ready for harvesting. The technician explained that afterharvesting they will get a yield of ten thousand (10,000) cuttings which will be usedfor replanting.

6.6 We visited a Processing plant in Bomi and inspected the final processed product(gari) ready for the market. It is sad that the plant has only one milling machine, onepress and two parching pans, one of which is currently not operational.

6.7 Our next visit was to Gbarnga, Bong County, In Gbarnga, we inspected a riceexperimental site situated on seventy (70) plots, done by CARl Africa Rice Outreachwhich is responsible for all rice grown in Liberia but with focus primarily on researchat CARI. We were told that two types of rice: arica 12, which is the advanced varietyrice for Africa and neirica 19, the new rice for Africa were planted in trial fields andfertilized with either chicken, cow or goat manue; while a number of the plots werefertilized with a combination of the three. Although the plots were all planted at the

IDA Credit No.: 48830- LRPHRD grant No.: 099511 - LRWest Africa Agricultural Productivity Program (WAAPP 1 -C Liberia)

Project Management Unit (PMU) 22Notes to the Statement of Cash Receipts and PaymentsFor the year ended June 30, 2015

same time, as we were told, we observed during our inspection that some plots hadperformed so much better than others. According to the Programme Director, manyof the farmers can not afford regular fertilizer, therefore whichever of the manuewould yield the best result from the experiment, whether standing alone, or incombination with another and yet with minimum environmental effect will berecommended to farmers.

6.8 In Bong County, we visited a second rice farm situated on nearly four hectres of lowland developed into plots. Various materials, such as cattle droppings, nitrogen,phosphorus, and potassium are being tested with the Suakoko 8 rice which is one ofthe long duration varieties of rice grown by Africa Rice. The neirica 19 and arica 12are crossed with suakoko 8 for testing purposes to see which better withstands irontoxicity and yet have suakoko breed for higher yield. We observed that the irontoxicity, a factor which we understand affects low land rice and hinders performance,is on the high side at this location. The Programme Director also explained that thekey consideration of Africa Rice when growing rice on low land are: watermanagement, land management and nutrients. We did see a dam with running waterinto the farm at that location.

6.9 We finally visited a third trial rice farm in Song County, situated on one (1) hectre ofupland. A local variety rice, Lac 23, nerica M and 14 had been planted on this farm.The Programme Director explained that the researchers have been working on this inresponse to the threat of the climate change; having in mind that upland rice formsyield far lower than those in the lowland. We understand that the rice on this farmtakes about five (5) months to be ready for harvest.

6.10 The field visit continued as we covered three additional Counties which include:Sinoe, River Gee, and Grand Gedeh Counties.

We visited Shadee Town in Jarzon District, Sinoe County on the 7h of December2015; a community where WAAPP sponsored a 50 Hectre up-land rice farm. Fromthe look of it, we were convinced of the reported size of the farm evidenced by thequantity of rice visible in the warehouse. We understand from the implementingpartners, CAP that, the warehouse holds 6000 bunches of rice of 4kg, each. Wetherefore were able to verify 24000 metric tons of seed rice in that warehouse. TheExecutive Director for CAP explained to us how the system works. He told us thatthough he is unable to communicate to us clearly in term, the major areas ofexpenditure as per their report, he indicated that the following areas were cardinal:Land acquisition, Land preparation, employee's salaries (permanent, contractors),transportation, materials, and the establishment of five FBOs (Farmers BasedOrganizations) in Since County.

IDA Credit No.: 48830- LRPHRD grant No.: 099511 - LRWest Africa Agricultural Productivity Program (WAAPP 1 -C Liberia)

Project Management Unit (PMU) 23Notes to the Statement of Cash Receipts and PaymentsFor the year ended June 30, 2015

6.11 We inspected two Rice Mills and two SAPY45 destoners in Sinoe County. Weunderstand that one of each of these equipment is in Shadee Town while the otherset is in Greenville City. According to the County Agriculture Coordinator (CAC) andrepresentative of the Agency for Economic Development and Empowerment (AEDE)in Sinoe County, the Rice Mills are still in the custody of AEDE and have not beeninstalled nor officially turned over to the Communities as anticipated. No explanationwere provided.

6.12 We then visited River Gee County and spoke with WAAPP representative in thatCounty. According to him, River Gee County has ten (10) Rice Mills in tenCommunities. We however were able to visit six of the ten Communities andinspected the Mills, at those locations. Like the ones in Bong County, the mills inRiver Gee have also not been installed. Efforts to ascertain reasons for the delaywere to no avail as we were unable to talk with the representative of Oxfam,WAAPP's implementing partner in that County. Except for Kanweiken, GbepoDistrict in River Gee County, where the largest Mill is installed and operational,though temporarily shut down, according to the assistant operator, the story of riceMills not being installed was the same in all of the communities (Tuobo Gbaweleken,Wessitoken, Geeken, Jarkaken and Suagborken) that we visited.

6.13 We finally visited ZAI Town in Grand Gedeh County On the 1 0 th of December 2015,where the Head office of WADE is located. WADE is WAAPP's implementing partnerin Grand Gedeh County. We talked to the farm Manager who told us that thepreparation of designated hectres of swamp land intended for the project was notcomplete, because the destoners had not completed their work of destoning.

6.14 Taken together, the overall mission for assessing the Program implementation in theSouthern Region of Liberia, where significant expenditure had been made waslargely unrealized due to inaccessible roads conditions.