THE WORLD BANK
NIGERIA EROSION AND WATERSHED MANAGEMENTPROJECT (NEWMAP)
(FEDERAL MINISTRY OF ENVIRONMENT)
CONSOLIDATED FINANCIAL STATEMENTSFOR THE YEAR ENDED 3 1 ST DECEMBER, 2018
AUDITED BY
OFFICE OF THE AUDITOR-GENERAL FOR THE FEDERATIONPlot 273, Samuel Ademulegun Street,
Central Business District,Abuja.
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Table of Contents
CONTENTS Page
Corporate Information 2-3
FPMU Management Report 4-5
Management Committee's Responsibility Statement 6
Report of the Independent Auditors 7-9
Statement of Financial Position 10
Statement of Financial Performance 11
Statement of Changes in Net Assets/Equity 12
Statement of Cash Flow 13
Notes to the Financial Statements 14-23
Corporate Information
FPMU Management CommitteeMembers of the Management Committee of the Federal Management Unit for theyear ended 3 1st December, 2018 are as follows:-
* Salisu Mohammed Dahiru - National Project Coordinator (NPC)
* Ejembi Josuha - Procurement Specialist
* Mshelia Ruth (Mrs.) - Social & Livelihood Specialist
* Mukhtar Y. Tanko - Monitoring & Evaluation Specialist
* Idoko, A. A. - Project Engineer
* Alhassan Nyazi (Mrs.) - Climate Change
* Mrs. Theresa Ajiboye Olayinka - Environmental Safeguard Specialist* Thomas Adebayo L. - Communication Specialist
* John Akubo - Natural Resources Specialist
* Anda Ayuba Y. - Water Resources Specialist
* Abubakar Abdulaziz - Project Accountant
* Dufegha Imomotimi J. - Head (Admin)
* Olowu Sunday - Internal Auditor
EPMU Office Address:No. 56 Mamman Nasir StreetOff TY Danjuma Street AsokoroAbuja.Tel: +234 (0) 706 898 6980E-mail: newmapfpmu_gmail.com
Auditors:Office of the Auditor-General for the Federation (OAuGF),Plot 279 Samuel Ademulegun Street.Central Business District (CBD),p.m.b. 128, Garki,Abuja.E-mail: [email protected]: www.oaugf.ng
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Bankers:The FPMU was migrated to and has been with the Treasury Single Account(TSA) as required by the FGN in September, 2015.
The State Offices however, are still engaging commercial banks, which include:
Zenith Bank, Plc.Keystone Bank Plc.Fidelity BankFirst Bank of NigeriaEco Bank Plc.
FPMU Management Committee's ReportThe FPMU submits their report together with the audited financial statements forthe year ended 3 1 st December, 2018, which discloses the state of affairs of theProject.
Project DescriptionNigeria Erosion and Watershed Management Project (NEWMAP) is an eight (8)year multi-sectoral and multi-scale project designed to initially address acutegully erosion problems in seven south eastern states - Abia, Anambra, CrossRiver, Ebonyi, Edo, Enugu and Imo while creating the necessary enablingenvironment and laying the foundation for scaling out to northern states andadditional southern states. The following states then joined the NEWMAP in mid-2005 to bring the total number of participating states to fourteen (14) as at end2018 - Akwa lbom, Delta, Kogi, Plateau, Gombe, Kano and Sokoto.
The project also focuses on improving livelihoods in these and additional statesthrough sustainable management of natural resources.
Objectives of the Project.The Project Development Objective (PDO) is to reduce vulnerability to soilerosion in targeted sub-catchments. The project is aimed at improved erosionmanagement and gully rehabilitation which will provide for:
* Reduced loss of infrastructure including roads, houses, markets, etc.
* Reduced loss of agriculture land and productivity from soil loss caused bysurface erosion.
* Reduced risks of floods in rural areas and reduced impacts on villages and
agricultural areas.
* Improved access to economic activities, social services, communicationand road networks.
* To achieve greater environmental and economic security.* Progressively restored vegetative cover, improved environmental
conditions and more humid local climates which results in increasedvegetation cover for wildlife and carbon sequestration.
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* Utilize Global Environment Facility (GEF) and Special Climate ChangeFund (SCCF) support with fully blended IDA resources to fund locallydriven planning and replicable, innovative actions for protective tree coverand biodiversity, urban storm water management and water harvesting.
The total targeted population at the beginning of the project is about 2.2millionprimary/direct beneficiaries which are expected to gradually increase to about2.6million beneficiaries at the close of the project in year 2020. Majority of thepopulation of the participating states - estimated at 30 million in 2013, rising to33 million in 2020 are also to benefit from this project.
Effective DateThe project was approved on 8 th May, 2012 by the Federal Executive Councilwith the financing and grant agreements signed on April 16,2013 by both theFGN and the IDA. The project became effective on 16 th September, 2013.
Key Project InformationProject Name: Nigeria Erosion and Watershed Management Project
(NEWMAP)Project ID: P124905IDA Credit: 51050Lead Implementing Agency: Federal Ministry of EnvironmentEffective Date: 16 th September, 2013Expected Closing Date: 3 0 th June, 2020Credit Amount: USD500,000,000.00Project Duration: 8 YearsProject Components: 1-Erosion and Watershed Management
Infrastructure Investments.2-Erosion and Watershed ManagementInstitution and Information Services3-Climate Change Response4- Project Management
NEWMAPConsolidated Financial Statements for the Year Ended 31" December 2018
Statement of Management Committee's Responsibility on the Financial
Statements
The Financial Management Arrangements (Manual No. 3) of the NEWMAP requires the Management
Committees of the Federal Project Management Unit (FPMU) and the Project Financial Management
Units (PFMUs) at the states, to prepare financial statements which give a true and fair view of the
project as at the end of the financial year. The financial statements must be prepared on a going
concern basis unless it is inappropriate to presume that the project will continue in business.
The Management Committee members have the responsibility for ensuring that the project keeps
accounting records which disclose with reasonable accuracy, the financial position of the project and
which enables them to ensure that the financial statements comply with requirements of the Financial
Management Arrangements.
The members also have a general responsibility of taking such steps as reasonably open to them to
safeguard the assets of the project and to prevent and detect fraud and other irregularities. Members of
the Management Unit consider that in preparing the financial statements on pages 8 - 11, they have
used appropriate accounting policies, consistently applied and supported by reasonable and prudent
iudgments and estimates, and that all applicable accounting standards have been followed.
Nothing has come to the attention of the Committee to indicate that the project will not remain a going
concern for at least twelve months from the date of this statement.
SALISU DAHIRU ABDULA IZ ABUBAKAR
National Project Coordinator NATIONAL PROJECT ACCOUNT
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THE AUDITOR-GENERAL FOR THE FEDERATIONAudit House, Plot 273, Samuel Ademulegun Street, Central Business District,
PM.B. I28, Garki - Abuja, Nigeria.
The Project Coordinator,Nigeria Erosion and Watershed Management Project (NEWMAP),Federal Ministry of Environment,Apo, Abuja
AUDIT OF THE NIGERIA EROSION AND WATERSHED MANAGEMENT PROJECT(NEWMAP) PERFORMED BY THE AUDITOR GENERAL FOR THE EDERATION
AUDITOR'S REPORT
OpinionI have audited the financial statements of Nigeria Erosion and Watershed ManagementProject (NEWMAP) for the year ended 3 1st December, 2018. These financial statementscomprise the Statement of Financial Position, Statement of Financial performance,Cashflow Statement and Statement of Net Assets/Equity for the year then ended, and asummary of significant accounting policies and other explanatory information.
In my opinion, the accompanying financial statements present fairly, in all materialrespects, the financial position of the Entity as at 3 1st December, 2018, and of itsfinancial performance and its cash flows for the year then ended in accordance withInternational Public Sector Accounting Standards (IPSAS).
Basis for OpinionI conducted the audit in accordance with International Standards for Supreme AuditInstitutions (ISSAls). My responsibilities under those standards are further described inthe Auditor's Responsibilities for the Audit of the Financial Statements Section of myreport. I am independent of the entity in accordance with the Code of Ethics forSupreme Audit Institutions together with the ethical requirements that are relevant to myaudit of the financial statements and I have fulfilled my other ethical responsibilities inaccordance with these requirements and the Code of Ethics.
I believe that the audit evidences obtained are sufficient and appropriate to provide abasis for my opinion.
Responsibilities of Manaqement and Those Charged with Governance for theFinancial StatementsManagement is responsible for the preparation and fair presentation of these financialstatements in accordance with IPSAS, and for such internal control as managementdetermines is necessary to enable the preparation of financial statements that are freefrom material misstatement, whether due to fraud or error.
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In preparing the financial statements, management is responsible for assessing theEntity's_ability to continue as a going concern, disclosing, as applicable, matters relatedto going concern and using the going concern basis of accounting unless managementeither intends to liquidate the project or to cease operations, or has no realisticalternative but to do so.
Those charged with governance are responsible for overseeing the entity's financialreporting process.
Auditor's Responsibility for the Audit of the Financial StatementsMy objectives is to obtain reasonable assurance about whether the financial statementsas a whole are free from material misstatement, whether due to fraud or error, and toissue an auditor's report that includes my opinion. Reasonable assurance is a high levelof assurance, but is not a guarantee that an audit conducted in accordance with(ISSAls), will always detect a material misstatement when it exists. Misstatements canarise from fraud or error and are considered material if, individually or in the aggregate,they could reasonably be expected to influence the economic decisions of users takenon the basis of these financial statements.
As part of an audit in accordance with Financial Audit Methodology (FAM), which isconsistent with the Fundamental Auditing Principles (ISSAls 100-999) of theInternational Standards for Supreme Audit Institutions, I exercise professionalscepticism throughout the audit. I also:
* Identify and assess the risks of material misstatement of the financial statements,whether due to fraud or error, design and perform audit procedures responsive tothose risks, and obtain audit evidence that is sufficient and appropriate to providea basis for my opinion. The risk of not detecting a material misstatement resultingfrom fraud is higher than for one resulting from error, as fraud may involvecollusion, forgery, intentional omissions, misrepresentations, or the override ofinternal controls.
* Obtain an understanding of internal control relevant to the audit in order to designaudit procedures that are appropriate in the circumstances, but not for thepurpose of expressing an opinion on the effectiveness of the Entity's internalcontrol.
* Evaluate the appropriateness of accounting policies uses and thereasonableness of accounting estimates and related disclosures made bymanagement.
* Conclude on the appropriateness of management's use of the going concernbasis of accounting and, based on the audit evidence, obtained, whether amaterial uncertainty exists related to events or conditions that may castsignificant doubt on the Entity's ability to continue as a going concern. If Iconclude that a material uncertainty exists, I am required to draw attention in myauditor's report to the related disclosures in the financial statements or, if such
8
disclosures are inadequate, to modify my opinion. My conclusions are based onthe audit evidence obtained up to the date of my auditor's report. However, futureevents or conditions may cause the Entity to cease to continue as a goingconcern.
Evaluate the overall presentation, structure and content of the financialstatements, including the disclosures, and whether the financial statementsrepresent the underlying transactions and events in a manner that achieves fairpresentation.
I communicate with those charged with governance regarding, among other matters, theplanned scope and timing of the audit and significant audit findings, including anysignificant deficiencies in internal control that I identify during my audit.
I also provide those charged with governance with a statement that I have complied withrelevant ethical requirements regarding independence, and to communicate with themall relationships and other matters that may reasonably be brought to bear on myindependence, and where applicable, related safeguards.
From the matters communicated with those charged with governance, I determine thosematters that were of most significance in the audit of the financial statements of thecurrent period and are therefore the key audit matters. I describe these matters in myauditor's report unless law or regulation precludes public disclosure about the matter or,when, in extremely rare circumstances, I determine that a matter should not becommunicated in my report because the adverse consequences of doing so wouldreasonably be expected to outweigh the public interest benefits of such communication.
A. M. AYINE, FCA
Auditor-General for the FederationJune 17, 2019
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NIGERIA EROSION AND WATERSHED MANAGEMENT PROJECT
(NEWMAP) (INTERNATIONAL DEVELOPMENT ASSOCIATION - IDA - ASSISTED
PROJECT) CONSOLIDATED STATEMENT OF FINANCIAL POSITIONAS AT 31 DECEMBER, 2018
2 0 1 8 2 0 1 7Notes N N
ASSFTSCurrent assCtsCash and bank halances 3 61,795,827,544 45,708,892,833Rcceivables 4 46,417,315 32,513,378
Total current assets 61,842,244,859 45,741,406,21
Non current assetsGoods and Service 5 4,369,831,451 3,821,130,132
Civil Works 6 39,387,201,950 25,850,891,187Consultancy 7 11,435,124,914 8,806,156,662
Total non current assets 55,192,158,315 38,478,177,981
Total Assets 117,034,403,174 84,219,584,193
L I A I I'I' u' T sCurrent liabilities
'a.vables 8 (25,258,104) 69,877,085
Total current liabilities (25,258,104) 69,877,085
Total liabilities (25,258,104) 69,877,085Net Assets 117.059.661.278 84.149,707.107
NET ASSETS/EQUITYInternational Development Association 114,311,545,138 81,727,553,415Federal Government Contribution 903,430,402 569,680,402State Government Contribution 9,361,143,747 5,703,236,058Global Environment Facility 232,222,083 82,151,543AccumulatCd Find (7,748,680,092) (3,932,914,311)Total Net Ass t. uity 117,059.661.278 84,149.707.10
......... .. ............4 .. ..........SALISU DAHt ABDULAZ ZAB BAKARNATIONAL RIOJE ORDINATOR NATIONAL PROJECT ACCOUNTANT
DATE:... ... DATE: ....
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NIGERIA EROSION AND WATERSHED MANAGEMENT PROJECT (NEWMAP)(INTERNATIONAL DEVELOPMENT ASSOCIATION - IDA - ASSISTED PROJECT)
CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCEFOR THE YEAR ENDED 31 DECEMBER, 2018
2 0 1 8 2 0 1 7
Notes N N
REVENUESales of tender documents 3,590,000 8,202,000Interest received (Dollar Acct) 71,019,174 19,178,633Interest received (Naira Acct) 3,018,279 72,959Miscellaneous receipts 492,850 6,275,453
TOTAL REVENUE 78,120,303 33,729,045
EXPENDITURESFederal Project Management - Operating Costs 1,222,018,406 786,038,822
State Project Management 2,668,908,552 1,370,441,606
Provision for difference on trial balance 9 2,959,125
TOTAL EXPENDITURES 3,893,886,083 2,156,480,428
Surplus / (Deficit) for the year (3,815,765,780) (2,122,751,383)
11
NIGERIA EROSION AND WATERSHED MANAGEMENT PROJECT
(NEWMAP) (INTERNATIONAL DEVELOPMENT ASSOCIATION - IDA - ASSISTEDPROJECT)
STATEMENT OF CHANGES IN NET ASSETS/EQUITYFOR THE YEAR ENDED 31 DECEMBER, 2018
IDA COUNTERPART ACCUMULATED GEF TOTALFUNDING DEFICITN N N N
N
Balance at 81,727,553,415 6,272,916,460 (3,932,914,311) 82,151,543 84,149,707,1061s" January 2018
AdditionDuring the 32,583,991,723 3,991,657,689 (3,815,765,780) 150,070,540 32,909,954,172
year114,311,545,138 10,264,574,149 (7,748,680,091) 232,222,083 117,059,661,278
12
NIGERIA EROSION AND WATERSHED MANAGEMENT PROJECT (NEWMAP)(INTERNATIONAL DEVELOPMENT ASSOCIATION - IDA - ASSISTED PROJECT)
CONSOLIDATED STATEMENT OF CASHFLOWFOR THE YEAR ENDED 31 DECEMBER, 2018
2018 2017
Notes N NOPERATING ACTIVITIESSurplus/deficit for the year 10 (3,815,765,780) (2,122,751,383)Changes in operating assets 11 (109,039,125) (103,245,857)
Net cash outflows from operating activities (3,924,804,906) (2,225,997,240)
INVESTING ACTIVITIESGood and services (548,701,318) (1,214,707,565)Civil work (13,536,310,763) (7,184,401,687)Consultancy (2,628,968,252) (3,510,739,105)
Net cash outflows from investing activities (16,713,980,334) (11,909,848,357)
FINANCING ACTIVITIESIDA 32,583,991,723 49,884,526,136Global Environment Facility 150,070,540 82,151,543Federal Government Contribution 333,750,000 22,500,000State Government Contribution 3,657,907,689 2,384,486,946
Net cash outflows from financing activities 36,725,719,952 52,373,664,625
Net increase/(decrease) in cash and cash equivalents 16,086,934,711 (14,135,845,597)
Cash and cash equivalents at 1 January 45,708,892,833 7,471,073,805
Cash and cash equivalent at 31 December 61,795,827,544 45,708,892,833
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NOTES TO THE FINANCIAL STATEMENTS
Note 1: Statement of Compliance with IPSASThe financial statements set out above were in compliance with the
requirements of the international Public Sector Accounting (IPSAS) Accrual
where applicable subject to the statement of accounting policies disclosed
below
Note 2: Statement of Accounting PoliciesThe following are the significant accounting policies adopted in the
preparation and fair presentation of the financial statements
* Basis of accountingThe accounts have been prepared under the historical cost convention.
* Foreign Exchange RateForeign currencies are converted at the rate ruling at the time of the
transaction
* Fixed Asset CostThese are stated at historical cost
* Fixed assets and civil works were not depreciated in line with the
project's policy
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NIGERIA EROSION AND WATERSHED MANAGEMENT PROJECT (NEWMAP)
(INTERNATIONAL DEVELOPMENT ASSOCIATION - IDA - ASSISTED PROJECT)
NOTE TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER, 2018
2018 2018 2017 2017
N N N N
3. CASH AND BANKBALANCE
Naira Draw Down (32303 - Federal, 32202
& 32301 - StateFPMU 297,924,962
223,281,322Abia (1,784,635)
(4,192,908)Anambra 3,773,950
3,389,962Borno -
4,154Cross River 12,848,016
157,499,111Ebonyi - 4,785,826
2,805,556Edo 8,070,622
(4,807,991)Enugu - (1,704,824)
1,087,365I-mo 947,994
1,156,445Delta 5,369,464
3,389,685Kogi 3,922,047
581,819.04Gombe 4,285,905
4,165,709Kano 13,898,634
13,448,260Katsina -
(1,493,387)
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Niger11,383,629
Sokoto 777,594251,730.32
Plateau 4,038,3422,918,898
Akwa lbon 407,074,330 (9,187) 357,144,710(9,187)
Special Account (32101)FPMU 126,610,980 126,610,980Abia 16,126,761,678 16,127,030,277
Anambra 7,324,340,120 3,620,685,513Borno 706,306,679 -
Cross River 7,935,520,120 678,340,632Ebonyi 3,276,741,225 4,736,998,973
Edo 8,760,083,962 3,946,773,139
Enugu 8,619,873,267 5,258,124,341Imo 142,975,548 282,515,635
Delta 752,489,086 892,646,719Kogi 580,861,759 280,788,466
Gombe 1,314,339,118 1,485,989,981Kano (27,305,936) 220,699,562
Katsina 19,321,898 -
Nassarawa 706,861,247
Niger 562,129,900 -
Sokoto 96,747,417 97,745,327Plateau 699,178,269 545,675,968
Akwa lbon 524,340,167 58,248,176,503 550,705,641 38,851,331,154
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NOTE TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER, 2018
2018 2018 2017 2017
Special Account - TSA(32102)
FPMU 628,145,518.5 2,844,505,252
Abia (3,695,853,98) (3,067,708,47) - 2,844,505,252
Counter-Part FundAccount (32202 -
Federal, 32201- State)
FPMU 109,100,745 143,035,312
Abia 133,886,426 225,431,041
Anambra 48,599,835 334,245,777
Borno 994,854,451 -
Cross River 83,313,608 138,053,086
Ebonyi 175,830,527 266,935,749
Edo 371,795,861 591,109,851
Enugu 129,419,425 406,885
Imo 11,098,486 39,793,135
Delta 266,995,151 372,525,096
Kogi 806,284,269 30,113,781
Gombe 98,572,590 98,802,944
Kano 249,728,253 274,864,803
Katsina 469,129,636 -
Nassarawa 529,093,191
Niger 294,461,800
Sokoto 1,021,244,530 1,021,244,530
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Plateau 344,570 21,276,165
Akwa Ibon 362,536,461 6,156,289,815 7,780,402 3,655,618,557
Interest (Naira) BankAccount - 32401 &
32402, Interest (Dom)Bank Account - 32501
& 32502
Abia 17,753,275 -
Anambra (305,576)
Cross River 1,494,716 -
Ebonyi
Edo 29,325,396 -
Enugu 2,642,547
Imo 481,402 -
Akwa lbon 310,447 51,702,206 --
Petty Cash 293,160 293,160.00 293,160 293,160
Total Cash and bank 61,795,827,544 45.708.892.
balance
2018 2017
4. RECEIVABLE - STAFF ADVANCES N N
FPMU 933,083 810,138
Abia(3,137,797) (3,137,797)
Anambra 1,000 1,000
Borno2,273,013
Cross River 3,137,7973,137,797
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Ebonyi 9,299,0382,204,005
Edo 498,670498,670
Enugu 19,136,08719,136,087
li-no 611,315611,315
Kano3,759,380
Nassarawa 5,277,089 -
Plateau 11,750,173 2,183,630
Sokoto (14,000)(14,000)
Delta (12,500)(12,500)
46,417,315 32,513,378
5. Goods and Services
FPMU 1,931,440,399 1,718,389,752
Abia 349,190,251 237,129,200
Anambra 204,554,139 173,395,672
Cross River 108,224,514 87,363,329
Ebonyi 94,109,126 94,109,126
Edo 302,802,773 302,802,773
Enugu 188,866,286 144,273,199
Imno 88,241,327 87,112,727
Delta 311,915,118 301,734,227
Kogi 177,654,789 164,310,660
Kano 63,130,440
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63,130,440
Katsina 102,323,262
Sokoto 154,023,750 154,023,750
Gombe 121,640,815 121,640,815
Plateau 171,714,463 171,714,463
4,369,831,451 3,821,130,132
These represent accumulated expenditures on both Federal and
State Project Management - Goods and Services
2018 2017
6. Civil Works
Opening balance 25,850,891,187
FPMU 618,862,16720,989,838.00
Abia 3,352,825,139 1,352,963,047
Anambra 1,842,386,990 1,700,586,888
Borno
Cross River 910,069,342 4,299,393,273
Ebonyi 3,183,587,310 326,705,530
Edo 2,330,788,268 15,529,927,863
Enugu 103,584,141 747,771,093
Kogi 128,204,485 5,273,948
Gombe 138,710,562 64,149,231
Kano 229,765,341 100,189,526
Katsina 492,475,490
Nassarawa 567,658
Niger
Sokoto 55,377,646 8,431,515
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Plateau
Akwa Ibon 72,596,914 45,972,512
39,387,201,950 25,850,891,187
These represent expenditures on prevention and management
of erosion, construction works, sensitization, training, capacitybuildings and others on erosion by Federal and State
Governments.
7. CONSULTANCY
Opening balance 8,806,156,662
FPMU 1,131,081,565 3,620,996,764
Abia 225,566,241 451,309,437
Anambra 79,502,634 500,299,813
Plateau - 63,236,541
Cross River 219,553,175 675,287,140
Ebonyi 41,776,327 336,074,293
Edo 380,023,803 1380808373
Enugu 66,245,833 461009794
Imo 26,656,861 175494958
Delta 207,078,895 212477348
Kogi 130,026,346 277145069
Gombe - 192421788
Kano 121,456,572 53454725
11,435,124,914 8,806,156,662
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NOTE TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER, 2018
2018 2017
N N
8. PAYABLES
VAT 36,355,171 (5,400,369)
Local payables (24,418,005) 98,486,828
Foreign payables (73,185,552) -1,840,478
Unclaimed allowance 74,245 578,530
(25,258,104) 69,877,085
9. PROVISION FOR DIFFERENCES ON TRIALBALANCE
Anambra - GEF trial balance not agreed 1,783 -
Kano - Difference on trial balance resulted from stamp duty
not added up to the total expenses on state project management (3,759,380) -and coordination
Delta - IDA trial balance not agreed (10,000) -
Imo - IDA trial balance not agreed 6,726,718 -
Enugu - Difference on trial balance 5
2,959,125 -
10. CASHFLOWS FROM OPERATINGACTIVITIES
Deficit for the year (3,815,765,780) (2,122,751,383)
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11. CHANGES IN OPERATING ASSETS
Receivables (13,903,936)
Payables (95,135,189)
Inventories
(109,039,125)
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