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Promoting Accountability of Public Resources

AUDITOR GENERAL'S REPORT

Ebola Emergency Response Project(EERP) Financial Statements

For the fiscal period ended June 30,2017

December 2017

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Yusador S. Gaye, CPA, CGMAAuditor General, R. L.

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Auditor Generafs Report on the audit of theEbola Emergency Response Project(FERP)Financial Statements For the Fiscal period ended June 30, 2017

Table of Contents

Statement of Receipts and Payments.............................................................................. 5

Statement of Fund Balance and Cash Status................................................................... 6

Statement of Financial Position....................................................................................... 7

Statement of Expenditures.............................................................................................. 8

Project Designated Account Statem ent........................................................................... 9

NOTES TO FINANCIAL STATEMENTS ............................................................................. 10

1. Total Receipts ................................................................................................................. 11

2. Support to the EVD Outbreak Response.................... . ............................................... 11

3. Human Resources Scale Up for Outbreak........................................................................ 11

4. Restoration of Essential Health Services........................................................................... 11

5. Improved surveillance and response to.......-2....... ......................................... 12

6. Provision of Essential Public Services............................................................................ 12

7. EVD Care. ....................... .... 2...........D..................................... ....................... 12

8. Social Mobilization for EVD Response ................................................................................ 12

9. Improved Public Health Laboratory ................................................................................... 12

10. Variance Analysis..................................................................... ................... 13


Auditor General's Report on the audit of theEbola Emergency Response Project (EERP)Fnancial Statements For the Fiscal perd endedJune 30, 2017

ACRONYMS USEDAcronyms/Abbreviations/Symbol Meaning _

AFP Audit Focal PersonAG Auditor GeneralAPA Assistant Project AccountantCCC Community Care CenterCGMA Chartered Global Management AccountantCPA Certified Public AccountantCRT County Response TeamEERP Ebola Emergency Response ProjectETU Ebola Treatment UnitEVD Ebola Virus DiseaseFS Financial Statements

GAC General Auditing CommissionGoL Government of LiberiaHSSP Health System Strengthening ProjectIBRD International Bank for Reconstruction And DevelopmentIDA International Development AssociationIMS Incident Management SystemINTOSAI International Organization of Supreme Audit InstitutionsIPSAS International Public Sector Accounting StandardsISSAI International Standards of Supreme Audit InstitutionsMOH Ministry of HealthPFMU Project Financial Management UnitPIM Project Implementation ManualSPA Senior Project Accountant

Promoting Accountability of Pubic Resources

Auditor General's Report on the audit of theEbola Emergency Response PrToect (EERP)Financial Statements For the Fiscal period ended June 30, 2017

AUDITOR GENERAL'S REPORTDecember 30, 2017

Dr. Bernice T. DahnMinisterMinistry of HealthRepublic of Liberia

Dear Dr. Dahn:

RE: Report on the Audit of the Ebola Emergency Response Project (EERP) FinancialStatements

OpinionIn our opinion, the accompanying financial statements present fairly, in all material respects, theStatement of Receipts and Payments, Statement of Comparison of Budget and Actual Amounts anda summary of other accounting policies and explanatory notes for the fiscal period then ended inaccordance with International Public Sector Accounting Standards (IPSAS) Cash Basis of Accounting.

We have audited the accompanying financial statements of the Ebola Emergency Response Project(EERP) as at June 30, 2017, which comprise the Statement of Receipts and Payments, Statement ofComparison of Budget and Actual Amounts and a summary of other accounting policies andexplanatory notes.

Responsibilities of the Ebola Emergency Response Project (EERP) Management for thefinancial statementsManagement is responsible for the preparation and fair presentation of the financial statements inaccordance with International Public Sector Accounting Standard Cash Basis (IPSAS), and for suchinternal control as management determines is necessary to enable the preparation of financialstatements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the ProjectManagement Team ability to continue as a going concern, disclosing, as applicable, matters relatedto going concern and using the going concern basis of accounting unless management either intendsto liquidate the PMT or to cease operations, or has no realistic alternative but to do so.Those charged with governance are responsible for overseeing the PMT financial reporting process.

Auditor's Responsibilities for the Audit of the Financial StatementsThe objectives of our audit are to obtain reasonable assurance about whether the financialstatements as a whole are free from material misstatement, whether due to fraud or error, and toissue an auditor's report that includes our opinion.


Auditor General's Report on the audit of theEboa Emergency Response Project (EERP)Financial Statements For the Fiscal period ended June 30, 2017

Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted inaccordance with the International Standard of Supreme Audit Institutions (ISSAIs) will always detecta material misstatement when it exists. Misstatements can arise from fraud or error and areconsidered material if, individually or in the aggregate, they could reasonably be expected toinfluence the economic decisions of users taken on the basis of these financial statements.

Yusador S. Gaye, CPA, CGMAAuditor General, R.L.

Monrovia, LiberiaDecember 2017


Auditor General's Report on the audit of theEbola Emergency Response Project (EERP)Financial Statements For the Fiscal penod ended June 30, 2017

FINANCIAL STATEMENTS

GRANT NO: IDA H9910, IDA D0080EBOLA EMERGENCY RESPONSE PROJECT (EERP)

Project Financial Management Unit (PFMU)Statement of Receipts and PaymentsFor the Fiscal Period Ended June 30, 2017

Notes June 30, June 30,2017 2016

US$ US$

Receipts 1 (33,020,965) 61,912,322

Total Receipt

(33,020,965) 61,912,322

Payments

Support to the EVD Outbreak response 2 7,024,318 2,422,558Human Resources Scale Up for Outbreak 3 66,000 7,837,065Restoration of Essential Health Services 4 - 722,825Improved surveillance & response to EVD 5 48,536 313,195Provision of essential public services 6 2,866,084 6,519,853EVD Care 7 1,099,058 12,974Social Mobilization for EVD Response 8 - 1,085Improved Public Health Laboratory 9 - 4,370

Total Payment 11,103,996 17,833,925

Excess of Receipts over payments/(Payments over (44,124,961) 44,078,397Receipts)

Fund Balance as at July 1, 56,240,239 12,161,842

Cumulative fund balance 12,115,278 56,240,239

The notes on pages 10 to 19 are integral parts of these reports


Auditor Generals Report on the audit of theEbo0a Emergency Response Project (EERP)Financial Statements For the Fiscal period ended June 30, 2017

GRANT NO: IDA H9910, IDA D0080EBOLA EMERGENCY RESPONSE PROJECT (EERP)Project Financial Management Unit (PFMU)Statement of Fund Balance and Cash StatusFor the Fiscal Year Ended June 30, 2017

Notes 2017 2016US$ US$

A. FUND BALANCE

Balance as at July 1, 56,240,239 12,161,842

Add: Total Receipts during the period 1 (33,020,965) 61,912,322

Total fund available for operations 23,219,274 74,074,164Less: amount spent (11,103,996) (17,833,925)Add: Undisbursed Claims 69,781 135,881

Balance as at June 30, 12,185,059 56,376,120

B. CASH STATUS

Cash on hand 8,918 4,918Cash at bank 12,176,141 56,371,202

Total cash on hand and in bank 12,185,059 56,376,120

Different between A and B - -



Auditor General's Report on the audit of theEbola Emergency Response Project (EERP)Financial Statementy Far the Fiscal period ended June 30, 2017

GRANT NO: IDA H9910, IDA D0080EBOLA EMERGENCY RESPONSE PROJECT (EERP)Project Financial Management Unit (PFMU)Statement of Financial PositionFor the Fiscal Year Ended June 30, 2017

2017 2016

US$ US$Assets

Cash and cash equivalent 12,185,059 56,376,120

Total Assets 12,185,059 56,376,120

Fund Balance

Grant 12,115,278 56,240,239Salary Control (Unpaid health workers) 69,781 135,881

Accumulated Fund Balance 12,185,059 56,376,120

("'A, C- larthew fiomo- MUMF3 EERP Project Coordinator-Mo-



Auditor Generals Report on the audit of theEbaa Emergency Response Project (EERP)Financial Statements For the Fiscal period ended June 30, 2017

GRANT NO: IDA H9910, IDA D0080EBOLA EMERGENCY RESPONSE PROJECT (EERP)Project Financial Management Unit (PFMU)Statement of ExpendituresFor the Fiscal Year Ended June 30, 2017

Notes2017 2016

US$ US$Expenditures:Support to the EVD Outbreak response 2 7,024,318 2,422,558Human Resources Scale Up for Outbreak 3 66,000 7,837,065Restoration of Essential Health Services 4 722,825Improved surveillance & response to EVD 5 48,536 313,195Provision of essential public services 6 2,866,084 6,519,853EVD Care 7 1,099,058 12,974Social Mobilization for EVD Response 8 1,085Improved Public Health Laboratory 9 4,370

Total 11,103,996 17,833,925


PromotmngAccountability of Public Resources

Auditor Generals Report on the audit of theEbola Emergency Response Pmject (EERF)Financial Statements For the Fiscal period ended June 30, 2017

Ministry of FinanceEBOLA EMERGENCY RESPONSE PROJECT (EERP)GRANT NO: IDA H9910, IDA D0080Project Designated Account StatementFor the Fiscal Year Ended June 30, 2017

Account No. 02/205/300002/16 (Central Bank of Liberia)02/206/300030/03 (Central Bank of Liberia)0171014701659606(Eco bank Liberia Ltd)

Account Type: Current Accounts

Depository Bank: Central Bank of Liberia (Warren Street), MonroviaEcobank Liberia Ltd (Ashmun Randal Streets), Monrovia

Related Grant Agreement: IPFRMP Grant No: IDA 9910, IDA D0080, AfDB, & GoL

Notes2017 2016

US$ US$Grant Received 2,500 59,348,659Grant Returned (33,023,465) -

Total Grant Income Reported (33,020,965) 59,348,659

Amount spent (11,103,996) (15,270,262)Add undisbursed claims redeposit 69,781 135,881

(44,055,180) 44,214,278

Balance at the beginning of the year 56,240,239 12,161,842

Balance as at June 30 12,185,059 56,376,120

Closing Balance Consist of:

02/205/300002/16 (Central Bank of Liberia) 956,624 2,044,30602/206/300030/03 (Central Bank of Liberia) 10,676,266 53,486,4860171014701659606 (Eco bank Liberia Ltd) 543,251 840,410Cash on Hand Petty Cash 8,918 4,918

12,185,059 56,376,120



Auditor Generals Report on the audit of the£bola Emergency Response Project (EERP)Financial Statementy For the Fiscal period ended June 30, 2017

NOTES TO FINANCIAL STATEMENTS

I. Background and Information of the ProjectThe World Bank along with the International Development Association agreed a grant ofUS$167,000,000 (one hundred sixty seven million United States dollars) to fund the EbolaEmergency Response Project (EERP). The EERP was approved by the World Bank on September 17,2014. However, US$61,912,322 was provided to the Liberian Government as direct support for theEbola Emergency Response Project implementation. The audit focused on the US$61,912,322 directsupport to Liberia managed by the Project Implementation Unit (PIU) at the Ministry of Health andthe Project Financial Management Unit at the Ministry of Finance and Development Planning(MFDP). The audit covers July 1, 2016 to June 30, 2017. The fiscal period 2016/2017 is the thirdphase of implementation and the third audit of the Project.

ObjectiveThe Project development objective is to contribute in the short term to the control of the EVDoutbreak and the availability of selected essential health services, and mitigate the socio-economicimpact of EVD in Liberia.

II. Significant Accounting Policies

Basis of AccountingThe financial statements have been prepared in accordance with the International Public SectorAccounting Standards (IPSAS) Cash Basis and in the manner required by the Project GrantAgreement as required by the World Bank's Operating Policies and Procedures and PFMU's FinancialManagement manual. This implies that all expenditures are expensed whether they are revenue orcapital in nature and income is recognized when funds are received from the World Bank.

III. Reporting CurrencyThe EERP financial reports have been presented in United States Dollars. Transactions denominationin order currencies are translated into United States Dollars and recorded at the rate of exchangeruling at the date of transactions. Balances denominated in other currencies are translated intoUnited States Dollars at the rate of exchange prevailing on the reporting date.

GrantGrant for the EERP is held in a deferred income account when received and are only recognized inthe Project's income statement when utilized.

Promotfng Accountability of Pub/c Resources

Auditor General's Report on the audit of theEbola Emergency Response Project (EERP)Fnandal Statements For the Fiscal penod ended June 30, 2017

1. Total Receipts 2017 2016US$ US$

EERP/MOF/001 -IDA H9910EERP/MFDP/001-IDA D0080 (33,023,465)Other Receipt from IDA 2,500EERP/MOF/002 - HSSP -EERP/MFDP/002-IDA D0080 - 55,148,659EERP/MOF/WHO 4,200,000EERPAF/MFDP/04 2,563,663

(33,020,965) 61,912,322

2. Support to the EVD Outbreak ResponsePlans and Strengthening Essential HealthServices

Case Management 177,036Support to Essential Health Service - 403,468Social Mobilization 1,000,000 618,362Coordination, Support and Logistics 6,024,318 1,223,692

7,024,318 2,422,5583. Human Resources Scale Up for Outbreak

Response and Essential Health Services(Except FMTs)

Risk Benefit to National Staff 733,245Risk Allowance for Essential Skeletal staff - 4,659,130Health Workers Death Benefit 40,000 235,000Private Health Facilities 26,000 2,209,690

66,000 7,837,065

4. Restoration of Essential Health Services

Project supervision conducted - 73,600EPI Campaign Conducted - 421,700National health conference - 1,000Post-Ebola health plan - 226,525

-_ 722,825

¶ PromotIng Accountability of Public Resources 4

Auditor Generals Report on the audit of theEbola Emergency Response Project (EERP)Financial Statement; For the 1iscal period ended June 30, 2017

NOTES TO THE FINANCIAL STATEMENT (continued)

S. Improved surveillance and response toEVD and other EIDs

2017 2016

US$ US$MOHSW 48,536 307,795Expand the use of GIS for Contact Tracing 5,400

48,536 313,195

6. Provision of Essential Public ServicesMinistry of Gender 1,969,731 2,786,850Ministry of Agriculture 464,460 944,869Ministry of Education 431,893 2,788,134

2,866,084 6,519,853

7. EVD CareThis relates to training of staff 15,936 12,974Infrastructure 1,083,122 -

1,099,058 12,9748. Social Mobilization for EVD ResponseThis represents cost of communicationmaterials to support the grassroots training and - 1,085social mobilization.

9. Improved Public Health LaboratoryThis represents cost of office equipment procured. 4,370


Auditor Generals Report on the audit of theEbale Emergency Response Project (EERP)Financial Statements For the Fisca/ penod ended June 30, 2017

10. Variance AnalysisAllocation Annual Actual Variance

Budget

GRANT 1 US$ US$ US$ US$

Component 1: Support to EVDOutbreak Response Plans andStrengthening Essential HealthServicesCase Management

Support to Existing Ebola Treatment 18,268,176Units(ETUs)Initial set up for ETUs 773,995

Support to ETU in Fish Town 3,044,696

Sub-Total 22,086,867

Support to Essential Health Services

Strengthen Triage in Selected Health 1,844,340 -Facilities for Management of ReferralLinkagesSupport for Strengthening Infection 3,698,064Prevention Control (IPC) - IPC and ETUSuppliesMonitoring Adherence to Infection 100,000 -Prevention and ControlProvide Training to Healthcare Workers @ 200,000 -ETUs and Selected Health Facilities on IPCSetup of Laboratories and Provide 249,470 -Laboratory SuppliesProvide Training for Surveillance Staff for 109,458 -10 CountiesTraining of Contact Tracers 72,575 -

Operationalization of Contact Tracing 195,375 - -

Sub-Total 6,469,282.00 - ..

Social Mobilization

Conduct Quick KAP Survey to Streamline 25,000Communication Messages to ConcernedCommunitiesTraining of Trainers TOT for gCHVs 259,995Targeted Youth Groups in all CountiesDoor to Door Campaign in Districts and 500,000CommunitiesCommunity Radio Programs 200,000 - -

Supervision and Technical Assistance 50,000 1,000,000 1,000,000

' Promoting Accountability of Pubic Resources

Auditor General's Report on the audit of theEbola Emergency Response Project (EERP)Financial Statement For the Fiscal period ended June 30, 2017

Sub-Total 1,034,995 1,000,000 1000,000 -

Coordination, Support and Logistics

Coordination of National Ebola Response 60,000 - -ActivitiesProcurement Specialist 60,000 -

EVD Administrator - HSSP Supplementary 6,000 - -

Support StaffHSSP incremental Operational Costs 18,000 16,124,853.18 6,063,018,62 10,061,834.56

Provision of Vehicles for Response Teams 1,031,000 - 1,299.70 (1,299.70)i.e. Burial , ETU Supervision, Contact Trac.Provision of Ambulances for Patient 360,000 - - -Referrals to ETUsVehicle Operational and Maintenance Cost 129,600 - - -

Insurance of Vehicles 67,781 - -

ETU Electricity - Provision of 6 Generators 42,000 - -(10 KVA)Support to ETUs for Generator Operational 102,800 - -CostsRecruitment of International Health 90,000 -Experts/SpecialistsSub-total -1,9671 8 1 .00 16,124,853.18 6,024,318.32 10,100,534.86

Total Component 1 31,558,325 17,124,853.18 7,024,318.32 10,100,534.86

Component 2: Human ResourcesScale up for outbreak Response andHealth Services

Risk benefit for National Staff

Payment of risk/Hazardous Allowance toLocal Health Workers 1,963,200 - -

Payment of Incentives to EVD ResponseTeam 6,386,850 - -

Risk Allowance for Essential SkeletonHealth

Risk Allowance to Health workers 2,591,625 --

Health Workers Death benefits

Pay Lumpsum Cash Benefit to familiesHealth Workers 1,500,000 - 40,000 (40,000)

Private Health Facilities 26,000 26,000

Promoting Accountabilty of Public Resources

Auditor General's Report on the audit of theEbola Emergency Response Project (EERP)Financial Statements For the Fiscal penod ended June 30, 2017

1112444167526,0006004O0Total Component 2 12,441.... 26...........

Component 3: Provision of Food andBasic Supplies to Quarantined

Delivery of Food and Basic Supplies

Food Distribution to affected EVD Families 4,800,000 - -and Quarantined Comm.Food Distribution Logistic

Logistic Support for Transporting food to 800,000 - -

target beneficiaryProvision of Safe Water

Provision of proper WASH Facilities for 2,400,000 - -

Quarantined Comm. And EVD HouseholdsSub-Total: Component 3 8,000,000 - -

Grant 1 Total 52,000,000 17,150,853 7,090,318 10,060,535

GRANT 2Restoration of Essential Health - - -ServicesImproving Management of HealthServices at County level

Management of county health facilities 6,190,000 - -contracted out/inEPI Campaign Conducted 954,506 - -

Project Supervision conducted 300,000 - - -

Provision of essential drugs and supplies

Essential Medical and non-medical Supplies 5,031,522 - - -

Essential medical equipment supplied 2,479,650 - - -

Support to infection prevention and Control

IPC infrastructure upgrading for key county 4,050,000 - -hospitals and health centersSupport to infection prevention and control 400,000 - -

Incinerators installed at key health facilities 1,440,000 -

Provision of essential drugs and medical 1,710,000 - -suppliesIPC quality assurance improvement 600,000 - -

Dev't of county health facility contingency

Prromoting AccountabilIty of Public Resources

Auditor General2s Report on the audit of theEboa Emergency Response Project (EERP)Financial Statenents For the Fiscalpenrod ended June 30, 2017

plan and business continuity plan

Plan Development 150,000

International technical Assistance -

Professional associations supported

Pharmacovigilance Supported 100,000

LMHRA quality assurance program 374,500supportedNational Health conference 50,000

Post-Ebola health plan 150,000

Health Professional associations supported 2,000,000

Sub Total 25,980,178 - .

EVD CARE

Training 345,000 16,000 15,936 64

Infrastructure 2,181,500 1,083,130 1,083,121.69 8.31

Medical and non-medical supplies 3,950,710 - .

National support for EVD patients - WFP 2,430,000 2,430,000 - 2,430,000

National support for EVD patients - 77,139 - -UNICEFSupervision and Monitoring 44,480 - -

Risk Benefit to National Staff 2,865,780 -

Sub Total 11,894,609 3,529.130 1,099,057.69 2,430,072.31

Social Mobilization for EVO ResponseFront liner Innovation Fund 1,000,000 - -

Intensified Active Case Finding in 1,931,000 -Montserrado and other high transmissioncountiesEstablishment of real-time mobile 145,000 - -telephony reporting and monitoring systemDistrict mobilization and coordinating 646,300 - -supportEstablish National Ebola Web Portal 100,000 - -

Communication Materials support for 1,272,500 - -grassroots training and social mobilization

Promoting Accountabilty of Public Resources

Auditor General's Report on the audit of theEbola Emergency Response Project (EERP)Financial Statements For the Fiscal period ended June 30, 2017

Enhance technical assistance

Research monitoring and evaluation 300,000

Recovery Cost (5%) 269,740

Sub Total 5,664,540 -

Improved public Health LaboratoryDiagnoses for EVD and other EIDLIBR upgraded as the national training andreference centerImproved Public Health Laboratory 120,000 -Diagnoses for EVD and other EIDLaboratory Equipment and consumables 351,772

Office Equipment 46,000 -

Remodeling of LIBR 660,000 -

Connectivity upgrading 6,920 -

Laboratory Information Management 346,277System Setup2 Regional Labs setup and functional

Laboratory equipment and consumables 1,083,343

Office equipment 49,600

Remodeling of regional labs and running 483,200 -cost for generators , etc.15 County public Health Labs setup andfunctionalLaboratory equipment and consumables 247,500

Office Equipment 132,000 -

Remodeling of County Labs. 750,000 -

Quality Assurance

Technical Supervision 69.660 -

Laboratory training 212,200 -

International technical assistance -

Sub Total 4,558,471 - -

Improved Surveillance and responseto EVD and other EIDsHarmonized DHIS-2 system between 1,311,891 -active and passicommunity-based surveillance 392,700 -implemented


Auditor Generals Report on the audit of theEbola Emergency Response Project (EERP)Financial Statements For the Fiscal perod ended June 30, 2017

National IDSR Plan implemented

WHO component 1,693,500 2,200,000 - 2,200,000

MOHSW component 970,000 49,000 48,536 463.95

Improved CT and active CF 2,076,163 -

FETP course implemented 392,000

Expand the use of GIS for Contact Tracing 293,047 - -and Case fSub Total 7,129,301 2,249,000 48,356 2,200,463.95

Innovation Preparation

Pre-Investment, Assessment of New Ebola 1,000,000 - -Therapies, Diagnostics and vaccines

EVD Program M & E

Program Supervision, coordination and 492,900 -M&E

Fleet Management

Fleet Management 3,280,000 - - -

Provision of Essential Public Services

Ministry of Gender 5,135,000 2,115,859 1,969,731 146,127.90

Ministry of Agriculture 1,600,000 655,130.70 464,460 190,670

Ministry of Education 3,265,000 476,866 431,892.70 44,973.79

Sub Total 10,000,000 3,24,856.70 2,866,084 381,771

FMT Logistic Support 40,000,000 - -

FMT Planning and technical supervision 5,000,000

Sub Total 45,000,000.00 -

Grant 2 Total 115,000,0000 9,025,986 4,013,678 5,012,308

Overall Total 167,000,000 26,176,839 11,103,996 15,072,843

Promoting Accountabiliy of Public Resources

Auditor Generals Report on the audit of theEbola Emergency Response Project (EERP)Financial Statements For the Fiscal perod enfded June 30, 2017

The wide positive variances reported emanate from the fact that the Ebola Virus was brought undercontrol at quicker peace than originally anticipated at the beginning of the year.


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