Chinwe Agatha Ukpong-Bassey
From: Arigu Yusufu Kudu Sent: Friday, June 26, 2020 12:55 PM To: Chinwe Agatha Ukpong-Bassey Cc: Atey Agam Yari David Subject: Fwd: 2019 AUDITED ACCOUNT & REPORT Public Disclosure Authorized Attachments: 2019 BAUCHI STATE NSHIP RTM 2019 Final Response.pdf; ATT00001.htm; 2019 Bauchi State WBA-NSHIP 2019 FS Edited_110620.pdf; ATT00002.htm
Dear Chinwe,
Forwarded is the report of Urban water 3 Bauchi fyna, please. Regards, Arigu
Sent from my iPhone
Public Disclosure Authorized Begin forwarded message:
From: "usman B. Alhaji"
Public Disclosure Authorized Public Disclosure Authorized
1
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT
REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2019
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT
REPORTS AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER, 2019
CONTENTS PAGE
Corporate information 1
Auditors’ report 2
Accounting policies 4
Balance sheet 5
Statement of sources and uses of funds 6
Special account activity statement 8
Notes to the financial statements 9
Statement of special account 11
Summary of the Statement of Expenditure 12
Schedule of Fixed assets procured 13
Schedule of IDA disbursement 14
List of Beneficiary health facilities 15
- Page 1 -
BAUCHI STATE WORLD BANK ASSISTED
NIGERIA STATE HEALTH INVESTMENT PROJECT
CORPORATE INFORMATION
Project Implementation Unit: Dr Adamu Muhammed. - Project Coordinator Abdul Rasheed Ado Abdullah - NPHCDA- Focal Person Pharmacist Ibrahim Sani - PBF Technical Sadiq Mohammed - PBF Technical Mustapha Yakubu Muktar - PBF M & E Samira M Abdullahi - HCWM/TO Umar Nuhu - Procurement Officer Usman B Alhaji - Project Accountant Suleiman Alhassan Dambam - Communication Officer Abubakar Abacha Muhammed - Finance Officer Muhammed S Abdul Malik - Internal Auditor Ibrahim Ahmad - Secretary Adamu Aliyu Abdullahi - HPFMU
Project Office: No 7, Yakubu Bauchi Road, Opposite State Deputy Governor’s Office, GRA, Bauchi.
IDA Credit № : 58510 TFA-2591
Bankers: Fidelity Bank Plc
Auditors: Bakertilly, Chartered Accountants, Zion House, No. 46, Alaafin Avenue, Opposite Ratcon Construction, Oluyole Industrial Estate, Ibadan.
- Page 2 -
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- Page 4 -
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT
STATEMENT OF ACCOUNTING POLICIES
The following are the significant accounting policies followed in recording transactions and in reporting the results of operations of the Project:
1. Accounting convention
The accounts are prepared under the historical cost convention.
2. Basis of accounting
The cash basis was adopted in the preparation of Project’s Financial Statements.
3. Fixed assets and depreciation
(a) Fixed assets are those intended for use over a period exceeding one accounting year whose value per unit is not below N100,000.
(b) Items with respective unit costs below N100,000 are classified as “Special Project Assets” and included in a Special Project Assets Register.
(c) In applying the capitalization policy, all related (landed) costs and installation costs are included in the acquisition cost of the fixed asset item.
(d) Capital expenditure on contract works will be included on the basis of valuation certificates including retention.
(e) No depreciation is charged on the project’s fixed assets as there are no revenues to be matched against such charges.
4. Inventory
Inventory is valued at the lower of cost and net realizable value.
5. Debtors
Debtors are stated after making specific provision for debts considered doubtful of recovery.
6. Foreign currency
Income and expenditure items in foreign currencies are recorded in Naira at the rates ruling at the transaction dates. Assets and liabilities expressed in foreign currencies are converted to Naira at the rates ruling at the balance sheet date and gains or losses on such conversions are credited or charged to reserve in the period which they arise.
- Page 5 -
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT
BALANCE SHEET AS AT 31 DECEMBER, 2019
Year Year 2019 2018
Notes N N
Fixed assets 2 105,096,187 91,125,120
Investments 3 3,357,012,650 678,194,665
Current assets:
Development costs 4 220,324,563 114,284,495
Cash and bank balances 5 632,861,193 1,080,357,686
853,185,756 1,194,642,181
4,315,294,593 1,963,961,966
======
Financed by:
IDA credit 6 4,216,556,142 1,888,750,000
State counterpart fund 7 61,002,700 61,002,700
Miscellaneous receipts 8 37,735,751 14,209,266 4,315,294,593 1,963,961,966 ======
PROJECT COORDINATOR ………………………………
HEAD – PFMU ………………………………
The accounting policies on page 4 and the notes on pages 8 to 10 form part of these financial statements.
- Page 6 -
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT STATEMENT OF SOURCES AND USES OF FUNDS FOR THE YEAR ENDED 31 DECEMBER, 2019 – IN LOCAL CURRENCY Year 2019 Cash receipts: N N IDA fund 2,327,806,142 Counterpart fund - Other Income 23,526,485 Total financing 2,351,332,627 Expenditure by categories: Goods – Equipment 10,582,667 Furniture 3,388,400 ------13,971,067 ------Capacity building – Health facilities 2,408,037,282 LGA PHC Department 56,021,248 Local training, workshops and study tour 214,759,455 2,678,817,985 ------Incremental operating costs – Meeting & Entertainment 3,974,557 Transport and Travelling 101,315 Monitoring and evaluation 42,888,246 Printing & Stationery 437,630 Rent 2,000,000 Security 1,220,000 General office expenses 469,019 Advertisement and publicity 4,691,229 Vehicle running and maintenance 1,807,386 Bank charges 2,765,205 Maintenance of building 12,638,769 Mission 5,832,686 Postage and Telecom 1,989,500 Salaries and bonus 16,033,803 Insurance 3,243,240 Contribution PFMU 2,326,500 Audit Fee 800,000 Maintenance of generator & Equip. 2,592,983 Utility 228,000 ------106,040,068 ------Total expenditure 2,798,829,120 - Page 7 -
N
Receipts less expenditure (447,496,493) Cash and cash equivalent at 1/1/2019 1,080,357,686 Cash and cash equivalent at 31/12/2019 632,861,193 ======
Represented by: N Closing cash and bank balances: Domiciliary account 570,256,519 Counterpart fund account 95,913 Interest bank account 20,707,055 Drawdown account 1,938,906 Advances 39,862,800 632,861,193 ======
- Page 8 -
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT
SPECIAL ACCOUNT ACTIVITY STATEMENT FOR THE YEAR ENDED 31 DECEMBER, 2019
(US $ ACCOUNT) A/C №: 5090666032 Bank: Fidelity Bank Plc
Year 2019 $ 1. Cumulative advances to the end of current reporting year 12,521,526.91
2. Cumulative expenditure to end of last reporting year 2,551,331.93
3. Outstanding advances to be accounted (line 1 minus line 2) 9,970,194.98 ======
4. Opening SA balance at the beginning of reporting year 3,348,668.07
5. Add/Subtract: Cumulative adjustments (if any) -
6. Advances from World Bank during reporting year 6,621,526.91
7. Outstanding advances to be accounted for (add lines 4 an6) 9,970,194.98
8. Closing SA balance at end of current reporting year (as of December 31, 2019) 2,067,053.53
9. Add/Subtract: Cumulative adjustment -
10. Expenditure for current reporting year 7,903,141.45
11. Add Lines 9 and 10 7,903,141.45
12. Activity closing balance (December 31, 2019) 2,067,053.53
13. Difference (if any) less interest on SA 36,846.25
14. Actual SA balance 2,030,207.28 ======
- Page 9 -
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT MN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2019
1. The Project The Federal Republic of Nigeria entered into a credit agreement with the World Bank. The Project, which is financed with IDA Credit Number 58510 became effective in Bauchi State in Feb 2016 with the objective of increasing the delivery and use of high impact maternal and child health interventions and improve quality of care available to the people living in the state.
For the year Year 2019 Year 2018 2. Fixed assets N N N Motor Vehicle - 69,300,000 69,300,000 Equipment 10,582,667 27,810,087 17,227,420 Furniture 3,388,400 7,986,100 4,597,700 13,971,067 105,096,187 91,125,120 ======3. Investments Health facilities 2,408,037,282 2,869,604,360 461,567,078 LGA PHC Department 56,021,248 80,900,874 24,879,626 Strengthening LGA - 345,861 345,861 Local training, workshops and study tour 214,759,455 406,161,555 191,402,100
2,678,817,985 3,357,012,650 678,194,665 ======4. Development costs Meeting & Entertainment 3,974,557 12,165,582 8,191,025 Transport and Travelling 101,315 5,664,085 5,562,770 Monitoring and evaluation 42,888,246 86,070,520 43,182,274 Printing & Stationery 437,630 3,802,890 3,365,260 Rent 2,000,000 6,000,000 4,000,000 Security 1,220,000 2,610,000 1,390,000 General office expenses 469,019 1,423,719 954,700 Advertisement and publicity 4,691,229 11,472,480 6,781,251 Vehicle running and maintenance 1,807,386 2,936,758 1,129,372 Bank charges 2,765,205 5,256,615 2,491,410 Maintenance of building 12,638,769 19,185,977 6,547,208 Mission 5,832,686 12,721,400 6,888,714 Postage and Telecom 1,989,500 3,492,750 1,503,250 Salaries and bonus 16,033,803 30,805,164 14,771,361 Insurance 3,243,240 7,609,140 4,365,900 Contribution PFMU 2,326,500 4,405,500 2,079,000 Audit Fee 800,000 1,600,000 800,000 Maintenance of generator & Equip. 2,592,983 2,662,983 70,000 Utility 228,000 439,000 211,000 106,040,068 220,324,563 114,284,495 ======
- Page 10 -
5. Cash and bank balances N N N Domiciliary account (498,988,251) 570,256,519 1,069,244,770 Counterpart fund - 95,913 95,913 Interest Account 10,759,961 20,707,055 9,947,094 Petty cash (24,200) - 24,200 Drawdown account 893,197 1,938,906 1,045,709 Advances 39,862,800 39,862,800 - (447,496,493) 632,861,193 1,080,357,686 ======6. IDA credit Balance at 1 January, 2019 - 1,888,750,000 1,605,250,000 Drawing during the year 2,327,806,142 2,327,806,142 283,500,000 Bal. at 31 December, 2019 2,327,806,142 4,216,556,142 1,888,750,000 ======
7 Counterpart fund Balance at 1 January, 2019 - 61,002,700 61,002,700 Drawing during the year - - - Bal. at 31 December, 2019 - 61,002,700 61,002,700 ======
8 Other Income Bank Interest 23,526,485 37,735,751 14,209,266 ======
9. Events after reporting date
At the end of March, 2020, the President of the Federal Republic of Nigeria mandated a lockdown of Lagos and Ogun State in reaction to the global pandemic ‘Covid 19’. All companies in Lagos and Ogun states were accordingly mandatorily closed down. A total lockdown was also pronounced on Kano state on the 6 May 2020. Other states also announced partial lockdowns and restrictions on inter-state movements as well as social distancing measures. These have limited the scope of the audit engagement. We could not have access to all the documents and physical verification of the assets procured during the year could not be carried out. We however, reviewed samples of the project documents as representative of the documents kept during the year under review.
- Page 11 -
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT
STATEMENT OF SPECIAL ACCOUNT FOR THE YEAR ENDED 31 DECEMBER, 2019
ACCOUNT №: 5090666032 Bank: Fidelity Bank Plc
$
Total amount received from IDA 12,521,526.91
Interest received 36,846.25
12,558,373.16
Less:
Withdrawal applications based on eligible expenditure 10,491,319.63
Balance as at 31 December, 2019 2,067,053.53 ======
- Page 12 -
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT
SUMMARY OF STATEMENT OF EXPENDITURE SUBMITTED FOR WITHDRAWAL APPLICATIONS FOR THE YEAR ENDED 31 DECEMBER, 2019
Item № Category of contract Currency and total Total amount of invoices Eligible Invoice amount Amount paid Amount of contract covered by applications financing eligible for from Special (Net of retention) % financing Account
N N N $
1 Goods, Works & Services 2,468,679,431.97 2,468,679,431.97 100 2,468,679,431.97 6,927,319.58
(PBF & LGA, PHC)
2 Goods, Works & Services 329,952,702.06 329,952,702.06 100 329,952,702.06 975,821.87
(CS, OC, Training)
Total 2,798,632,134.03 2,798,632,134.03 2,798,632,134.03 7,903,141.45
======- Page 13 -
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT
SCHEDULE OF FIXED ASSETS PROCURED IN 2019
PARTICULARS UNITS AMOUNT N Furniture Furniture & fittings Electrical fittings in P.I.U 1 31,200.00 Infinity filling cabinet with drawer 4 216,000.00 Filling cupboard (bach shelve) 10 607,500.00 Gubad Fire safe 2 858,000.00 Paper Shredder 2 70,200.00 Semi Executive table 10 877,500.00 Semi Executive net chair 10 540,000.00 Medium Cushioned backrest Chair 2 54,000.00 Litres Dustbin with pedal 2 44,000.00 Aluminium Frame Notice Board 5 90,000.00 ------3,388,400.00 Office Equipment Screen Projector 4 112,000.00 Solar & electrical installation 2 5,066,666.67 Network Printer 2 500,000.00 Laptop Computer (Dell) 6 2,835,000.00 Scanner (Scanet) 2 121,000.00 Projector (Dell) 4 636,000.00 Public Address System 2 452,000.00 Professional Camera 2 860,000.00 ------10,582,666.67 ------13,971,066.67 ======
The existence of the above assets is to be confirmed in the next year audit visit to the project office. The restriction in movement as a result of COVID-19 Pandemic would not permit the verification exercise this year.
- Page 14 -
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT
IDA DISBURSMENT FROM INCEPTION TILL DATE
USD
BAU/NSHIP/AF/GFT/001 Receipt from Trust fund 900,000.00 BAU/NSHIP/AF/GFT/002 Receipt from Trust fund 28,309.33 BAU/NSHIP/AF/GFT/003 Receipt from Trust fund 33,501.25 BAU/NSHIP/AF/GFT/004 Receipt from Trust fund 108,287.65 BAU/NSHIP/AF/GFT/005 Receipt from Trust fund 37,798.50 BAU/NSHIP/AF/GFT/006 Receipt from Trust fund 146,700.69 BAU/NSHIP/AF/GFT/007 Receipt from Trust fund 88,159.89 BAU/NSHIP/AF/GFT/008 Receipt from Trust fund 181,669.53 BAU/NSHIP/AF/GFT/009 Receipt from Trust fund 236,070.45 BAU/NSHIP/AF/GFT/010 Receipt from Trust fund 48,310.10 BAU/NSHIP/AF/GFT/011 Receipt from Trust fund 18,206.08 BAU/NSHIP/AF/001 Receipt from IDA 5,000,000.00 BAU/NSHIP/WA/002 Receipt from IDA 173,900.17 BAU/NSHIP/WA/003 Receipt from IDA 205,793.47 BAU/NSHIP/WA/004 Receipt from IDA 665,197.53 BAU/NSHIP/WA/005 Receipt from IDA 232,190.80 BAU/NSHIP/WA/006 Receipt from IDA 901,161.41 BAU/NSHIP/WA/007 Receipt from IDA 541,553.64 BAU/NSHIP/WA/008 Receipt from IDA 1,115,969.99 BAU/NSHIP/WA/009 Receipt from IDA 1,450,147.05 BAU/NSHIP/WA/010 Receipt from IDA 296,762.03 BAU/NSHIP/WA/011 Receipt from IDA 111,837.35 12,521,526.91 ======
- Page 15 - BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT
LIST OF BENEFICIARY HEALTH FACILITIES AND AMOUNT DISBURSED FOR THE YEAR ENDED 2019
1 General Hospital Dass 26,371,780.57
2 Town MCH Clinic Dass 34,573,615.18
3 Dott PHC 20,982,032.51
4 Dabardak MCH 17,135,245.39
5 Wandi MCH 15,280,722.66
6 Sabon Gari Burgel PHC 16,330,770.87
7 Badel MCH 10,811,034.12
8 Pegin Doka Health centre 15,479,909.73
9 Baraza PHC 21,735,603.92
10 Durr MPHC 19,435,623.91
11 Yelwa Health centre 19,421,468.06
12 Bajar MPHC 24,853,041.91
13 Polchi PHC 29,184,836.19
14 Zumbul MCH 28,228,676.86
15 Lukshi MCH 27,241,550.00
16 Bamgim MCH 16,691,929.41
17 General Hospital Azare 28,061,045.41
18 Bidir PHC 32,392,831.62
19 Bulkachuwa PHCC 65,441,384.57
20 Buskuri PHC 20,849,214.91
21 Chinade PHCC 12,119,599.56
22 Dagaro HP 6,566,033.80
23 Gambaki PHC 14,620,832.26
24 Gangai PHC 9,763,705.79
- Page 16 - 25 Maraka Huta PHC 18,053,511.38
26 Urban Maternity Azare PHC 89,985,164.56
27 Madachi HP 13,335,774.30
28 Madangala PHC 19,233,927.65
29 Madara PHC 34,336,023.40
30 Magwanshi 29,777,634.92
31 Matsango PHC 45,172,149.87
32 Aminu Sale Coe PHC 12,381,297.24
33 Gwasamai PHC 21,843,790.76
34 Kofar Fadar PHC 11,812,175.70
35 Yayu PHC 41,876,585.71
36 Ardo Standard Medicare PHC 18,773,049.56
37 Specialist Hospital Bauchi 44,117,530.14
38 PHC Yelwa Domiciliary 43,015,121.89
39 PHC Bayan Fada 57,105,005.76
40 PHC Kofar Dumi 28,141,486.96
41 PHC State Lowcost 20,606,142.35
42 PHC Gudum 15,381,324.84
43 PHCC Tashan Babaye 21,334,534.84
44 Urban Merit Anity Bauchi 91,610,622.15
45 PHC Tudun Gambo 15,807,400.26
46 PHC Gwaskaram 6,138,362.24
47 PHCC Kangere 32,081,127.01
48 PHC Durum 17,187,243.09
49 CHC Liman-Katagum 36,616,142.21
50 Women And Children Bauchi 25,243,509.90
51 PHCC Nasarawa Jahun 43,052,925.93
52 PHC Wutin Dada 22,620,584.03 - Page 17 -
53 PHC Yuguda 7,027,349.01
54 Ibrahim Bako PHC 17,611,359.92
55 PHCC Tirwun 14,268,705.01
56 PHC Luda 18,893,449.79
57 PHC Sabon Garin Garkuwa 12,819,275.43
58 Lame PHC 3,748,422.56
59 Rahama PHC 4,749,948.91
60 Ganye PHC 4,845,451.30
61 Tulu PHC 10,828,365.51
62 Tilden Fulani PHCC 12,882,890.66
63 Toro PHCC 8,878,828.45
64 Magama PHCC 18,015,161.41
65 Rimin Zayam PHC 8,581,425.56
66 Geljaule PHCC 6,780,639.05
67 Zaranda PHCC 5,453,255.65
68 Sabon Garin Tulu 6,654,698.24
69 Rishi PHCC 14,354,209.45
70 Gumau PHCC 20,660,412.13
71 Zakshi PHCC 5,516,295.95
72 Zalau PHCC 6,614,578.50
73 Rinjin Gani PHCC 7,354,164.14
74 Nahuta PHCC 11,222,563.13
75 Tashan Durumi PHCC 6,085,173.59
76 Nabordo PHCC 9,919,013.22
77 Felun Abba PHCC 4,383,584.53
78 Bukai Tulai 6,472,504.73
79 Mainari PHCC 4,725,547.35 - Page 18 - 80 Kafin Sule 4,547,797.42
81 Gainin Fulani 4,541,089.00
82 Hardawa PHCC 13,431,538.96
83 Gwaram PHCC 8,827,026.70
84 Sebore PHCC 4,840,789.60
85 Madakiri PHCC 5,710,301.82
86 Misau North PHCC 4,024,027.34
87 Misau Town PHCC 24,117,934.98
88 Dunkurmi PHCC 3,633,041.45
89 Zadawa PHCC 10,757,300.45
90 Akuyam PHCC 12,050,312.39
91 Dunkwin Kasuwa PHCC 6,360,286.98
92 Sarma PHCC 4,862,373.79
93 Gololo PHC 9,491,305.92
94 Gamawa PHC 7,735,673.07
95 Tumbi PHC 5,416,728.08
96 Wabu PHC 14,907,855.28
97 Raga PHC 6,389,263.63
98 Taranka PHC 5,935,196.46
99 Zindiwa PHC 6,257,478.84
100 Tarmasawa PHC 9,724,704.95
101 Udubo PHC 7,943,632,.58
102 Kore PHC 13,004,013.58
103 Kafiromi PHC 5,838,305.92
104 Marana PHC 8,927,626.07
105 Alargano PHC 5,961,570.00
106 Gadiya PHC 6,323,836.45
107 Sabayo PHC 3,549,168.09 - Page 19 -
108 Bundujaru PHC 4,397,263.08
109 Nainawa PHC 3,700,461.90
110 Ningi Town Maternity 13,251,595.10
111 Ning East PHC 9,177,810.65
112 MPHC Nasaru 10,461,194.68
113 Masussuka Health Clinic 8,235,259.46
114 MPHC Tsangaya 6,495,316.65
115 MPHC Bashe 10,779,783.18
116 MPHC Yadagungume 9,217,575.39
117 Ari Health Clinic 4,970,536.97
118 Gadar Maiwa PHC 10,714,078.49
119 Balmi Maternity 8,869,130.27
120 Jimi Maternity 5,804,201.82
121 Tipchi HEALTH 4,682,858.86
122 Katsinawan Dingis 7,611,765.06
123 Kajala Health Clinic 7,491,514.87
124 Kwalangwadi Health Clinc 3,466,276.32
125 Kurmi Health Clinic 8,392,314.44
126 Kafin Lemo Health Clinic 3,636,804.21
127 Iyayi Health Clinic 5,878,453.94
128 Gidan Baki Health Clinic 5,168,575.08
129 General Hospital Toro 20,973.972.17
130 General Hospital Misau 13,848,587.03
131 General Hospital Gamawa 13,240,338.16
132 General Hospital Ningi 15,990,918.53
133 General Hospital Burra 7,559,071.14 134 Mashema phcc 3,944,828.50 135 Abdallawa phcc 3,050,000.00 - Page 20 - 136 Atafowa phcc 3,680,203.12
137 Gyara phcc 3,994,125.10
138 Buzuwa phcc 3,285,024.55
139 Itas phcc 3,481,832.02
140 Gulmo phcc 3,555,911.72
141 Nasarawa phcc 3,358,494.00
142 Kafata phcc 3,483,251.90
143 Melandige phcc 4,174,832.05
144 Gadau phcc 5,080,858.68
145 Kashuri phcc 3,605,289.55
146 Bambal phcc 3,792,723.23
147 Gwaral phcc 3,664,511.37
148 Magarya phcc 3,456,205.23
149 Bilkicheri phcc 3,573,814.32
150 General Hospital Itas Gadau 7,130,973.67
151 Yalwan Darazo phcc 3,207,638.24
152 Lemari Mch 3,248,843.89
153 Aishatu Yuguda under 5 clinics 6,174,973.03
154 Yunbuga phc 3,050,000.00
155 Mailafiya phc 3,050,000.00
156 Nahutan Darazo phc 3,254,080.69
157 Tauya phc 3,564,948.50
158 Yautare phc 3,050,000.00
159 Sade phc 5,690,403.77
160 Wahuphc 3,050,000.00
161 General Hospital Darazo 8,376,189.97
162 Kari phc 4,142,032.13
163 Papa phc 3,637,503.31 - Page 21 -
164 Kanya phc 3,679,085.20
165 Kwatuje phc 3,295,272.90
166 Sabon Layi 3,353,808.82
167 Lago phc 3,898,333.66
168 Lanzai phc 3,986,373.11
169 Beni phcc 4,181,856.07
170 Konkiyel phc 4,684,124.51
171 Gabchiyari phc 4,125,825.00
172 Darazo phc 2,313,883.83
173 Nahutan Sade phc 3,533,482.38
174 Baba phc 3,724,972.01
175 Badara phc 3,778,965.20
176 Bara phcc 6,667,605.56
177 B/Kanawa phcc 3,864,608.09
178 Gabarin phc 4,417,038.62
179 Dewu phcc 4,137,523.71
180 Dembori phcc 3,156,227.36
181 Guyaba phcc 3,713,388.76
182 Golo phcc 3,388,970.32
183 Kaloma phcc 3,403,610.22
184 Kirfi phcc 4,138,801.95
185 Kwagal phcc 3,517,434.24
186 K/Iyal phcc 3,299,596.92
187 Lariski phcc 3,878,745.94
188 G/Sale mai maciji phcc 3,367,432.91
189 Shongo phcc 3,354,866.21
190 Tubulephcc 3,050,000.00
- Page 22 - 191 Wanka phcc 3,678,919.15
192 General Hospital kirfi 7,873,460.08
193 Yalwan Dama phc 4,682,154.45
194 Doya phc 5,412,953.35
195 Zango phc 5,032,886.48
196 Fed.Low-cost 5,047,564.12
197 Fomwan phcc 1,737,439.58
198 Fomwan phcc 1,525,000.00
199 Dawaki phc 6,354,790.28
200 Under five phc 6,417,274.27
201 Miri phc 5,995,734.47
202 Zungur phc 3,903,556.84
203 Fada phc 4,332,424.01
204 General hospital bayara 6,299,186.40
205 Kandahar phc 3,967,771.92
206 Dass LGA phc dept 11,655,270.06
207 Katagum LGA phc dept 9,257,792.45
208 Bauchi LGA phc dept 17,490,530.44
209 Gamawa LGA phc Department 3,489,588.00
210 Misau LGA phc Department 2,471,720.00
211 Ningi LGA phc Department 3,593,596.00
212 Toro LGA phc Department 5,039,377.00
213 Kirfi LGA phcd 875,628.00
214 Itas/Gadau LGA phc dept 1,054,519.00
215 Darazo LGA phc 1,093,227.00 216 Hospital Management Board 18,421,374.04 2,408,037,282.00 ======
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT
EXTERNAL AUDITORS’ REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2019
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT
EXTERNAL AUDITORS’ REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2019
Observation/comments and recommendation Detailed report Reference
1 Performance review 1.0 Project performance review 1.1
2. Procurement 2.0
3 Accounting and internal control systems 3.0
Effective utilization of resources by beneficiaries PHC 3.1 Post Project existence of the PHC 3.2
Existence of the newly procured assets 3.3
BAUCHI STATE WORLD BANK ASSISTED NIGERIA STATE HEALTH INVESTMENT PROJECT
REPORT TO MANAGEMENT ON THE AUDIT OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER, 2019
1.0 PERFORMANCE REVIEW 1.1 Project performance review. The project commenced in March 2017 with the objective of increasing the delivery and use of high impact maternal and child health interventions and improve quality of care available to the people living in the state.
During the period under review, the project received USD $6,621,526.91 as replenishment from the bank (IDA). A total number of twenty-one Withdrawal Applications were submitted for replenishment. No amount was received from the state government as counterpart fund contribution during the year under review.
The project staff were involved in local training, workshops and study tours which gulped N214,759,455 while investment in form of disbursements to 215 health facilities, LGA Primary Health Centres and Hospital Management Board amounted to N2,464,058,530.
At the end of March, 2020 the President of the Federal Republic of Nigeria mandated a lockdown of Lagos and Ogun States together with the Federal Capital Territory Abuja, in reaction to the global pandemic “Covid – 19”. All companies and business offices in Lagos and Ogun Sates together with the Federal Capital Territory Abuja were accordingly mandatorily closed down. A total lockdown was also announced on Kano State on 6 May, 2020. Other States also announced partial lockdown and restrictions on interstate movements.
These events have therefore limited the scope of our audit engagement for the year ended 31 December, 2019. We could not have direct access to all the project documents. Physical verification of the assets procured during the year could not also be carried out. However, to a limited extent, we were able to review some of the project documents.
It is hoped that the project will contribute to and complement, the programs and priorities of the state in enhancing the effectiveness and efficiency in the delivery and use of high impact maternal and child health interventions and improve quality of care available to the people living in the state.
2.0 PROCUREMENT ISSUES During the year under review, the project made procurement of various office furniture and equipment worth N3,388,400 and N10,582,667 respectively The project complied with due process and the Bank guidelines on procurement with no-objection obtained before the procurements were made.
It is however worth mentioning that existence of the assets could not be evaluated due to the global pandemic “Covid-19”.
3.0 ACCOUNTING AND INTERNAL CONTROL SYSTEM
3.1 Effective utilization of resources by beneficiaries PHC
Observation
We observed that there was inadequate documentation on effective utilization of resources by the some benefiting PHC and local government.
Implication
Absence of information on effective utilization may be construed that resources are not being used for the purpose for which they are meant.
Recommendation
The project management should ensure documentation exists for inspection on the utilization of resources by the benefiting PHC and Local government.
Management Response
There were series of supervisory reports submitted by various teams of supervisors proving the effective utilization of resources by the Primary Health Care Facilities and the Local Government PHCD’s in the PIU for which were not attached to the payment vouchers you sampled, however, we will provide the reports to you when you arrived for 2020 Audit, due to restrictions of State to State travels.
3.2 Post Project existence of the PHC
Observation
We observed that there was no structure in place to ensure the continuous functioning of the benefiting PHC and the Local government after the project life.
Implication
Failure by the benefiting PHC and the Local government to plan for the post project life may erode all the intervention and support provided by the project.
Recommendation
Management should ensure that structures are put in place by the project for the post project life.
Management Response:
a) There are many strategies put in place to ensure the sustenance of successes recorded by the project. These include: b) Enrollment of all the health facilities into the Basic Health Care Provision Fund which is design based on NSHIP model and the Health facilities will continue to receive operating cost, develop business plan and regular supervision. c) All health facilities now have strong drug revolving fund that will help them to generate some funds to be used in sustaining the quality service provision. d) Most of the health facilities have established laboratory unit which will also help them to generate revenue for improve service delivery. e) Non health care income generating activities. Significant number of the health facilities have established businesses that will continue to generate revenue ensuring financial sustainability. These include construction of shops and computer business centers, constructions of event center halls, procurement of grinding machine, pure water company etc. f) Already the implementation units at both State and LGA level are Government Staff and are committed to ensure continuous supervision of the health facilities. g) Staff of the Project implementation unit have been assigned to be part of the PIU of Basic Health Care Provision Fund. This will ensure continuity and therefore institutional sustainability.
3.3 Existence of the newly procured Assets
Observation We could not confirm the existence of the newly procured assets due to restriction on movement as a result of the global pandemic “COVID -19” pandemic in the country. We however based our conclusion on other audit documentary evidences obtained from the client.
Implication: Existence of the asset could not be confirmed as at the time of the audit exercise
Recommendation: Management should ensure that supporting documents are securely filed for all affected assets as there would be a verification exercise on them when the restriction on interstate movements is relaxed.
Management Response: The newly procured assets are all labeled, posted into the asset registers, and put into use. However, you will verify them when you arrived for 2020 Audit, due to restrictions of State to State travels.