Public Disclosure Authorized REPUBLIC OF ZAMBIA Public Disclosure Authorized

MINISTRY OF AGRICULTURE

AGRICULTURAL PRODUCTIVITY PROGRAM FOR SOUTHERN AFRICA

Public Disclosure Authorized FINANCIAL STATEMENTS For the year ended 31t December, 2016 Public Disclosure Authorized

THE AUDITOR GENERAL P.O. BOX 50071 LUSAKA - ZAMBIA MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAM FOR SOUTHERN AFRICA FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" DECEMBER 2016 LOAN NO. IDA 52050

Contents Page

Statement of management responsibilities 1

Report of the Auditor 2

Statement of Sources and Utilization of Funds 5

Notes to the Statement of Sources and Utilization of Funds 6 - 12

Appendix 1 - 10 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAM FOR SOUTHERN AFRICA FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2016 LOAN NO. IDA 52050

STATEMENT OF MANAGEMENT RESPONSIBILTIES

The Project management of the Agricultural Productivity Program for Southern Africa is responsible for the preparation of financial statements for each financial year which gives a true and fair view of the state of affairs of the program and of the surplus or deficit for the period. In preparing the financial statements, management select suitable accounting policies and then apply them consistently, making judgment and estimates that are reasonable and prudent.

The Project management of the Programme is responsible for the keeping of proper accounting records which disclose with reasonable accuracy at any time the financial position of the program and ensure that the financial statements comply with the relevant laws and agreements with the International Development Association / World Bank. Management is also responsible for safeguarding the assets of the Programme and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Statement of Sources and Utilisation of Funds is prepared in accordance with International Public Sector Accounting Standards and Programme regulations. There are reasonable grounds to believe that the Programme will be able to pay its debts as and when they fall due. The accounting records and other relevant documents and registers required by the Financing Agreement have been properly kept in accordance with the Financing Agreement.

Management confirms that in their opinion, the statement of Sources and Utilization of Funds are drawn up so as to give a true and fair view of the surplus of the Programme for the year ended 31" December 2016 and also that the International Development Association / World Bank funds have been expended for intended purposes as required by the Financial Management Procedures Manual.

Signed on: .2.t. 9 2P{. by:

Sign ...... Sign...... Sign ...... Julius J Shaw Moses Mwale Nguni Dickson (Dr.) Permanent Secretary Director National Coordinator Ministry of Agriculture Zambia Agriculture Research Institute Agricultural Productivity Program in Southern Africa

1 OFFICE OF THE AUDITOR GENERAL

INDEPENDENT AUDITOR'S REPORT STAND No.7951 IIAJLE SELASSIE AVENUE, LONGACRES P.0 BOX 50071 LUSAKA, ZA111IA

E-mail: [email protected] Website:wwnvag.gov.zm Telephone: +260252611/252771

To the Permanent Secretary Ministry of Agriculture

Report on the Audit of the Financial Statements

Opinion

I have audited the financial statements of the Agricultural Productivity Program for Southern Africa, which comprise the statement of sources and utilisation of funds for the year ended 3 1st December 2016, and notes to the financial statements, including a summary of significant accounting policies as set out on pages 5 to 12.

In my opinion, the accompanying financial statements of the Agricultural Productivity Program for Southern Africa are prepared, in all material respects, in accordance with International Public Sector Accounting Standards (IPSASs) Cash Basis of Accounting and the Financing Agreement between the World Bank and the Republic of Zambia.

Basis for Opinion

I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSA]s). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Agricultural Productivity Program for Southern Africa in accordance with the Intermational Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics together with the ethical requirements that are relevant to my audit ofthe financial statements in Zambia, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the INTOSAI Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

Responsibilities of Management and Those Charged with Governance for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance with International Public Sector Accounting Standards (IPSASs) Cash Basis of Accounting and the Financing Agreement between the World Bank and the Republic of Zambia. and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. Those charged with governance are responsible for overseeing the Project's financial reporting process.

2 Auditor's Responsibilities for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence decisions the economic of users taken on the basis of these financial statements. As part of an audit in accordance with ISSATs, I exercise professional judgment and maintain professional scepticism 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 to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

* Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the project's internal control.

* Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.

* Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the project's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the project to cease to continue as a going concern. o Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide those charged with governance with a Statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.

3 Report on Other Legal and Regulatory Requirements

in my Opinion, the Financial Statements of the AgricuLtural Productivity Program for Africa as at 31" December, Southern 2016 have been properly prepared in accordance with Financing Agreement. World Bank

REPUBLIC OF ZAMBIA OFFICE OF THE AUDITOR GENERAL

Ron M. Mwambwa, F.ctm FZIA, CGAI, Sc. CFJ ACTING AUDITOR GENERAL OFFICE OF THE AUDITOR GENERAL AT X 1

4 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAM FOR SOUTHERN AFRICA - LOAN NO. IDA 52050 STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31" DECEMBER 2016

STATEMENT OF SOURCES AND UTILISATION OF FUNDS

2016 2016 2015 2015 Notes ZMK USD ZMK USD SOURCES OF FUNDS

Opening Balances 7,599,490.92 688,655.87 7,302,786.00 1,152,805.00

Receipts from IDA 3 42,808,244.32 4,165,603.83 33,291,967.13 3,750,837.23

Direct Payments 4 8,415,615.85 818,910.53 6,740,134.60 664,339.62 Government Funding - -

Total Cash Available 58,823,351.09 5,673,170.23 47,334,887.73 5,567,981.85 Less: UTILISATION OF FUNDS Technology Generation and dissemination 5 13,589,352.66 1,322,358.82 13,734,876.73 1,569,628.44 Strengthening Regional Centres of Leadership 6 23,895,815.01 2,325,264.68 19,799,559.86 2,262,703.41

Coordination and Facilitation 7 16,407,809.85 1,596,618.52 8.969,167.60 1,025,000.87

TOTAL EXPENDITURE 53,892,977.52 5,244,242.02 42,503,604.19 4,857,332.72

Surplus(Deficit) for the period 4,930,373.57 428,928.21 4,831,283.54 710,649.13

Exchange Gain (Loss) 8 1,903,745.56 296,069.58 2,768,207.38 (21,993.26)

Net Cash Available 6,834,119.13 724,997.79 7,599,490.92 688,655.87 Represented by cash and cash equivalent

Bank Balances 9 6,834,119.13 724,997.79 7,599,490.92 688,655.87

Sign ...... Sign ...... Sign...... Julius J Shaw Moses Mwale Nguni Dickson (Dr) Permanent Secretary Director National Coordinator Ministry of Agriculture Zambia Agriculture Research Institute Agricultural Productivity Program in Southern Africa

5 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAM FOR SOUTHERN AFRICA - LOAN NO. STATEMENT OF SOURCES AND UTILISATION IDA 52050 FOR OF FUNDS THE YEAR ENDED 31" DECEMBER 2016

NOTES TO THE STATEMENT OF SOURCES AND UTILISATION OF FUNDS

1. Principal activity

The Agricultural Productivity Program for Southern Africa (APPSA) is a project under the Ministry of Agriculture expected to be implemented over a six year period, beginning 14t' June completion 2013 and with a date of June 14,2019 and a closing date ofDecember 14, 2019. The Project is being financed by the International Development Association / World Bank sector investment loan in the US$ 30 million. amount of

The project was borne out of the realization of the need to increase the availability of improved agricultural technologies in participating countries, namely Malawi, Mozambique and Zambia, SADC region. in the

The project has three components with sub-components namely

a) Technology generation and Dissemination (i) Legumes RCoL Collaborative Sub-projects (ii) Maize RCoL Collaborative Sub-projects (iii) Rice RCoL Collaborative Sub-projects (iv) Technology Dissemination

b) Strengthening of Regional Centre of Leadership (i) Upgrading of Research Infrastructure (ii) Improving of Management and Performance Systems (iii) Developing Human Capital (iv) Strengthening of Seed, Regulatory and Related Services c) Coordination and Facilitation (i) APPSA Coordination and Management (ii) CCARDFSSA Facilitation

6 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAM FOR SOUTHERN AFRICA - LOAN NO. IDA 52050 STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31 " DECEMBER 2016

NOTES TO THE STATEMENT OF SOURCES AND UTILISATION OF FUNDS CONTINUED

2. Significant accounting principles

(i) Basis of preparation of the statement of the Sources and Utilisation of Funds

The statement of sources and utilisation of Funds is prepared on a cash basis under the historical cost convention and in accordance with International Public Sector Accounting Standards (IPSAS). The cash basis of accounting differs from the generally accepted accounting principles in that, transactions and other events are not recognised when they occur but when cash or its equivalent is received or paid.

(ii) Accounting Period

The accounting period is from January to December 2016.

(iii) Sources of funds

Sources of Funds represent the amounts received from the International Development Association / World Bank in the accounting period. Bank interest and other income are included in the financial statements when received and no provision is made for accrued income.

(iv) Utilisation of Funds

Utilisation of Funds represents amounts paid during the accounting period.

No provisions are made for accrued expenses. Expenses, apart from advances, are recognized at the time they are paid; advances are expensed when they are retired.

(v) Assets

All Assets, including those of a capital nature are expensed at the time of acquisition; the registers for fixed assets acquired during the period are kept at the project management and coordination Unit and are presented separately as appendices to these financial statements. There were no capital commitments as at 3 1St December 2016.

7 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAM FOR SOUTHERN AFRICA - LOAN NO. IDA 52050 STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31s DECEMBER 2016

NOTES TO THE STATEMENT OF SOURCES AND UTILISATION OF FUNDS CONTINUED

(vi) Translation of foreign currencies

Transactions during the year in currencies other than the united State Dollars are converted into US Dollar using the annual average rates provided by the bank; bank balances expressed in currencies other than the dollar at the year-end are translated into dollars at the ruling rate then. The resulting difference from the conversion and translations are charge to the Statement of sources and Utilisation of Funds as losses or gains.

(vii) Exchange rates

The annual average exchange rate used for translating US$ amounts into ZMK was K10.2766 and the closing bank balances were translated using the closing rate as at 31 " December 2016 which stood at 1 USD to ZMK9.4264. The comparative figures for the year 2015, the annual average exchange rate was ZMK8.7504 and closing rate was ZMK11,0981.

(viii) Post Year End Events

There has not arisen after the end of the period any item, transaction or event of a material nature likely, in the opinion of the Project Management, to affect substantially the operations of the project, the results of those operations or the state of affairs of the Project in subsequent financial years.

3. Receipts from International Development Association (IDA)

The International Development Association / World Bank disbursed US$4,165,603.83 in the year 2016 which were translated at the spot rate to ZMW42,808,244.32 as follows:

Date De tails 2016 2016 2015 2015 ZMK USD ZNIK USD Y/E 31/12/2015 Total receipts 33,291,967.13 3,750,837.23 22/02/2016 52050WA 22 14,001,783.68 1,362,492.33 27/06/2016 52050WA 23 12.693,908.61 1,235,224.55 22/09/2016 52050WA 24b 7.257,599.95 706,225.79 29-11-2016 52050WA 29 8,854.947.08 861,661.16 TOTAL 42,808,244.32 4,165,603.83 33,291,967.13 3,750,837.23

8 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAM FOR SOUTHERN STATEMENT OF SOURCES AFRICA - LOAN NO. IDA 52050 AND UTILISATION OF FUNDS FOR THE YEAR ENDED 3 1st DECEMBER 2016

NOTES TO THE STATEMENT OF SOURCES AND UTILISATION OF FUNDS CONTINUED

4. Direct Payments

These are payments that the International Development Association / World Bank Project for the purchase of made on behalf of the ten (10) Toyota Land Cruisers, three and Information (3) Toyota Min-Busses, Street lights Technology (IT) equipment as follows;

Da.te Details 2016 2016 2015 2015 ZMK USD ZMK USD Y/E 31/12/2015 Total receipts 6,740,134.60 664,339.62 12/10/2016 52050WA 25 - Landcruisers 3,201,871.63 311,569.16 12/10/2016 52050WA 26 - Busses 1,558,927.90 151,696.86 6/10!2016 52050 WA 27 - IT Equipment 2,030,861.69 197,620.00 31-10-2016 52050WA 28 - Street Lights 1,623,954.63 158,024.51 TOTAL 1 8,415,615.85 818,910.53 6,740,134.60 664,339.62

5. Technology Generation and Dissemination

These are expenses that were made to support technology generation and dissemination associated with the agricultural commodities activities targeted by the Project as shown below:

2016 2016 2015 2015 ZMK USD ZMK USD Legumes RCoL Collaborative Sub projects 5,741,535.92 558,699.95 6,328,348.00 Maize RCoL Collaborative Sub projects 723,206.71 5,036,372.13 490,081.56 4,165,562.71 Rice RCoL Collaborative Sub projects 476,042.55 1,742,965.95 169,605.31 Technology Dissemination 909,174.36 103,900.89 1,068,478.68 103,972.00 TOTAL 2,331,791.66 66,478.29 13,589,352.66 1,322,358.82 13,734,876.73 1,369,628.44

9 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAM FOR SOUTHERN AFRICA - LOAN NO. IDA 52050 STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31 " DECEMBER 2016

NOTES TO THE STATEMENT OF SOURCES AND UTILISATION OF FUNDS CONTINUED

6. Strengthening of Regional Centre of Leadership

The expenses under this component were made to support activities that strengthened the core capacity of Regional Centre of Leaderships (RCoLs) at national level such as upgrading of research infrastructure, improving RCOLs' administration and performance management systems, developing human capital, and strengthening seed production capacity, seed regulatory functions, and related public services as shown below:

2016 2016 2015 2015 ZMK USD ZMK USD Upgrading of Research Infrastructure 11,051,828.98 1,075,436.33 9,540,887.16 1,090,337,26 Improving Management and Performance Systems 2,535,789.62 246,753.75 Developing Human Capital 9,063,458.95 881,951.13 9,169,100.31 1,047,849.28 Strengthening Seed, Regulatory and Related Services 1,244,737.46 121,123.47 1,089,572.39 124,516.87 TOTAL 23,895,815.01 2,325,264.68 19,799,559.86 2,262,703.41

7. Coordination and Facilitation

These are expenses made to support the implementation of the program and coordination of APPSA activities such as capacity building activities related to Project planning, implementation, management, monitoring and evaluation, safeguards compliance, and regional engagement as shown below:

2016 2016 2015 2015 ZMK USD ZMK USD Sub-comp. 1 - APPSA Coordination and Management 15,479,820.76 1,506,317.34 7,489,410.21 855,893.47 Sub-comp. 2 - CCARDESA Facilitation 927,989.10 90,301.18 1,479,757.39 169,107.40 TOTAL J 16,407,809.85 1,596,618.52 8,969,167.60 1,025,000.87

10 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAM FOR SOUTHERN AFRICA - LOAN NO. IDA 52050 STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31" DECEMBER 2016

NOTES TO THE STATEMENT OF SOURCES AND UTILISATION OF FUNDS CONTINUED

8. Exchange Gains/Losses

2016 2016 2015 2015 ZMK US$ ZMK US$ Funds available 58,823,351.11 5,673,170.23 47,334,887.73 5,567,981.85 Expenditure (53,892,977.54) (5,244,242.02) (42,503,604.19) (4,857,332.72) Closing balance 4,930,373.57 428,928.21 4,831,283.54 710,649.13 Exchange Gain / Loss (W1) 1,903,745.56 296,069.58 2,768,207.38 (21,993.26) Unutilised Funds 6,834,119.13 724,997.79 7,599,490.92 688,655.87

Working 1 US$ ZMK Closing Balance in US$ 16,300.01 Multiply by closing rate 9.4264 Kwacha equivalert 153,650.41 Closing balance in Operational Accounts in Kwacha 6,680,468.72 Total closing balance in Kwacha 6,834,119.13

Funds available Balance b/f from 2015 688,655.88 7,599,490.93 Funding during the year 4,984,514.35 51,223,860.18 Total funds available 5,673,170.23 58,823,351.11 Less expenses 53,892,977.54 B alance 4,930,373.57

Exchange Gain/ Loss 1,903,745.56

11 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAM FOR SOUTHERN AFRICA - LOAN NO. IDA 52050 STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31" DECEMBER 2016

NOTES TO THE STATEMENT OF SOURCES AND UTILISATION OF FUNDS CONTINUED

9. Bank Balances

The closing balance stated in the Statement of Sources and Utilisation of Funds is made up of closing balaices of the various project accounts maintained as shown below:

2016 2016 2015 2015 Closing Cash Balance ZMK USD ZMK USD MA APPSA ' DA' Account 153,650.41 16,300.01 108,801.11 9,803.58 Transfer to Project Account (ZMK) 3,216,955.23 341,270.82 4,765,484.18 429,396.40 Mirror Account - Invcstrust 2,223,758.59 235,907.51 871,284.95 78,507.58 Amount at Chipata ZARI in Investrust Bank 122,460.45 12,991.22 83,101.74 6,861.45 Amount at Kabwe ZARI in Investrust Bank 419,892.90 44,544.35 899,057.76 74,232.36 Amount at Choma ZARI in Investrust Bank 33,422.04 3,545.58 272,067.77 26,191.09 Amount at Kasania in Barclays Bank 117,420.70 12,456.58 58,371.84 4,819.58 Amount at Mongu in Investrust Bank 170,437.65 18,080.88 317,109.69 37,259.68 Amount at SCCI in Indo Zambia Bank 376,121.16 39,900.83 224,211.89 21,584.16 Total Closing Cash Balance 6,834,119.13 724,997.79 7,599,490.92 688,655.87

12 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31s' DECEMBER 2016

LOAN NO. IDA 52050

Appendix 1

STATEMENT OF SOURCES AND UTILISATION OF FUNDS BY CATEGORY

2016 2016 2015 2015 ZMW USD ZMK USD SOURCES OF FUNDS Opening Cash Balances 7,599,490.92 688,655.87 7,302,786.00 1,152,805.00

IDA Receipts 51,223,860.17 4,984,514.36 40,032,101.73 4,415,176.85

Total Cash Available 58,823,351.09 5,673,170.23 47,334,887.73 5,567,981.85

Less: UTILISATION OF FUNDS Categories: 1. Goods, Works and Consulting Services, Training And Operating Costs 52,964,988.42 5,153,940.84 41,023,846.80 4,688,225.32

2. CCARDESA 927,989.10 90,301.18 1,479,757.39 169,107.40

TOTAL EXPENDITURE 53,892,977.52 5,244,242.02 42,503,604.19 4,857,332.72

Surplus of Income over Expenditure 4,930,373.57 428,928.21 4,831,283.54 710,649.13

Exchange (Loss)/Gain 1,903,745.56 296,069.58 2,768,207.38 (21,993.26) Net Cash available 6,834,119.13 724,997.79 7,599,490.92 688,655.87 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31Pv DECEMBER 2016

LOAN NO. IDA 52050

FIXED ASSETS Appendix 2 Motor Vehicles

S/N REGISTRATI INVOICE ON NUMBER DESCRIPTION TYPE SUPPLIER DATE COST ALLOCATION I ALX 9801 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 CHIPATA 2 ALX 9799 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 KABWE 3 ALX 9913 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 MT. MAKULU 4 ALX 9798 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 KABWE 5 ALX 9916 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 CHOMA 6 ALX 9935 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 KASAMA 7 ALX 9795 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 MONGU 8 ALX 9929 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 KABWE 9 ALX 9930 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 MT. MAKULU 10 ALX 9933 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 MT. MAKULU II ALX 9934 TOYOTA 1-ILUX UNOPS 22/01/2014 160,019.64 MT. MAKULU MULUNGUSHI 12 ALX 9802 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 UNIVERSITY GOLDEN 13 ALX 9500 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 VALLEY 14 ALX 9912 TOYOTA HILUX UNOPS 1/22/2014 160,019.64 MT.MAKULU 15 ALX 9806 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 MT. MAKULU LAND 16 ALZ 3818 TOYOTA CRUISER UNOPS 01/04/2014 307,935.97 MT. MAKULU LAND 17 ALZ 3619 TOYOTA CRUISER UNOPS 01/04/2014 307,935.97 KABWE LAND 18 ALZ 3620 TOYOTA CRUISER UNOPS 01/04/2014 307,935.97 MT. MAKULU UNIVERSITY 19 BAA 1941 TOYOTA HILUX UNOPS 22/01/2014 160,019.64 OF ZAMBIA TOTAL COST 3,484,122.15 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 3P" DECEMBER 2016

LOAN NO. IDA 52050

Unregistered Motor Vehicles

DESCRIPTION COST ENGINE NO. CHASIS NO. SUPPLIER 1 TOYOTA (JPY) ALLOCATION JTEBB71J604326229 UNOPS 26,909.760 NOT YET ALLOCATED 2 TOYOTA IIIZ0870567 JTEBB711004326209 UNOPS 26,909760 NOT YET ALLOCATED 3 TOYOTA -HF170870616 JTEBB71J504326206 UNOPS 26,909.760 NOT YET ALLOCATED

4 TOYOTA 1HZO870460 JTEBB71J804326152 UNOPS 26,909.760 NOT YET ALLOCATED

5 TOYOTA IHFIZ0870630 JTEBB711104326221 UNOPS 26,909.760 NOT YET ALLOCATED

6 TOYOTA 11170870505 JTEBB7 IJ504326156 UNOPS 26,909.760 NOT YET ALLOCATED

7 TOYOTA IHZ0870668 JTEBB7 1)204326227 UNOPS 26,909,760 NOT YET ALLOCATED

8 TOYOTA I 170870604 JTEBB71JX04326203 UNOPS 26,909.760 NOT YET ALLOCATED 9 TOYOTA 1HZ0870513 JTEBB71J204326163 UNOPS 26,909.760 NOT YET ALLOCATED 10 TOYOTA 1HZ0870458 JTEBB71J704326143 UNOPS 26,909.760 NOT YET ALLOCATED MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENfDED 31st DECEMBER 2016

LOAN NO. IDA 52050

Appendix 3 Motnr Bikes

ENCINE CHASIS INVOICE S/N REG NO. MAKE NO. NO. SUPPLIER DATE COST ALLOCATION BAC J GERBER & I 6413 YAMA11A, 3GX-142381 3GX-142511 CO (J) LTD 31/07/2014 21,678.00 KABWE BAC J GERBER & 2 6402 YAMAIA 216780 3GX-142382 3GX-142512 CO(J)RLTD 31/07204 KABWE BAC JGERBER& 3 6407 YAMAHA 3GX-142383 3GX-142513 CO(J)LTD 31/07/2014 21,678.00 KABWE BAC I GERBER & 4 6386 YAMALHA 3GX-142384 3GX-142514 CO (J) LTD 31/07/2014 21,67800 KABWE BAD JGERBER& 5 3498 YAMAHA 3GX-142385 3GX-142515 CO(J) LTD 31/07/2014 21,678.00 CHIPATA BAB J GERBER & 6 5853 NYAMAIA 3(X-142386 3GX-142516 CO(j)LTD 31/07/2014 21,678.00 KABWE NOT J GERBER & 7 REGD YAMA1A 3GX-142387 3GX-142517 CO (J)LTD 31/07/2014 21,678.00 MSEKERA BAC J GERBER & 8 6395 YAMAIIA 3GX-142388 3GX-142518 CG (I)LTD 31/07/2014 21,678.00 KABWE BAC J GERBER & 9 6409 YAMAHA 3GX-142389 3GX-142519 CO(J)LTD 31/07/2014 21,678.00 KABWE BAD J GERBER & 10 2982 YAMAI[A 3GX-142390 3GX-142520 CO (J) L'i) 31/07/2014 21,678.00 MTMAKULU J GPRBER & 1i BAD 456 YAMAIIA 3GX-145613 3GX-145783 CO (J) LTD 31/07/2014 21,67800 IUMBWA J GERBER & 12 BAD YAMAIA 380 3GX-145614 3GX-145784 CO (J) LTD 31/07/2014 21,678.00 KAOMA J GERBER & 13 BAD 378 YANA1HA 3GX-145615 3GX-145785 CO J)LTD 31/07/2014 21,678.00 MOCHIPAPA J GERBER & 14 BAD 415 YAMA] [A 3GX--145616 3GX-145798 CO (J) LTD 31/07/2014 21,678.00 KAOMA J GERBER & 15 BAD437 YANIAHA 3GX-145617 3GX-145786 CO(J)LTD 31/07/2014 21,678.00 CHITAMBO J GERBER & 16 BAD 669 YAMAHA 3GX-1 45618 3GX-145787 CO (J)LTD 31/07/2014 21,678.00 KABWE BAC JGERBER& 17 6568 YAMALHA 3GX-145619 3GX-145793 CO (J)LTD 31/07/2014 21,67800 KABWE J GERBER & 18 BAD 323 YAiAllA 3GX-145620 3GX-145788 CO (J) LTD 31/07/2014 21,678.00 KABWE J GERBER & 19 BAD 454 YAMAIIA 3GX-145621 3GX-145789 CO (J)LTD 31/07/2014 21,678.00 MUFULIRA BAD J GERBER & 20 2971 YAMAHA 3GX-145622 3GX-145802 CO (J) LTD 31/07/2014 21,678.00 RUFUNSA BAC J GERBER & 2 6408 YAMAIA 3GX-145623 , 3GX-145790 CO (J)LTD 31/07/2014 21,678.00 KABWE MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR TRE YEAR ENDE) 31" DECEMBER 2016

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NOT -1GERBER & 22 REGD YAMAHIA I 3GX-145624 3GX-145791 CO (i) LTD 31/07/20 14 21,678.00 MT MAKULU BAD J GERBER & 23 1577 YAMAHA 3GX-145625 3GX-145792 CO(J)LTD 31/07/2014 21,678.00 MSEKERA J GERBER & 24 BAD 327 YAYMAHIA 3GX-145626 30X-145794 CO (J) LTD 31/07/2014 21,678.00 MANSA I GERBER & 25 BAD 379 YAMAIA 3GX-145627 3GX-145795 CO(1) LTD 31/07/2014 21,678.00 MUFULIRA I GERBER & 26 BAD 670 YAM AlA 3GX-145628 36X-145796 CO (J) LTD 31/07/2014 21,678.00 MPIKA 3 GERBER & 27 BAD 410 YAMAIIA 3GX-145629 3GX-145797 CO (J) LTD 31/07/2014 21,678.00 MONGU J GERBER & 28 BA) 396 YAMAI[A 3GX-145630 3GX-145801 CO (J) LTD 31/0712014 21.678.00 MONGU J GERBFR & 29 BAD 328 YAMAHA 3GX-A45631 3GX-145799 CO J) LTD 31/07/2014 21,678.00 KASAMA NOT J GERBER & 30 REGD YAMAHA 3GX-145632 30X-145800 CO (J) LTD 31/07/2014 21,678.00 MSEKERA J GERBER & 31 BAD 326 YAMAIA 3GX-145633 3GX-145803 CO (J) LTD 31/07/2014 21,678.00 MUFULIRA JGERBER& 32 BAD438 YAMAHA 3GX-145634 3GX-145818 CO(J)LTD 31/0712014 21,678.00 KAOMA J GERBER & 33 BAD425 YAMAIIA 30X-145635 3GX-145804 CO(J)LTD 31/07/2014 21.678.00 MONGU JGERBER& 34 BAD YAMAIA 426 3GX-145636 3GX-145816 CO (J) LTD 31/07/2014 21,678.00 KASAMA NOT J GERBER & 35 REGI) YAMV1A1IA 3GX-f45637 3GX-145805 CO (J) LTD 31/07/2014 21,678.00 MTMAKULU NOT J GERBER& 36 REGD YANIAIA 3GX-145638 3GX-145806 CO(J)LTD 31/07/2014 21,678.00 MSEKERA NOT J GERBER& 37 REGD YANIAHA 3GX-145639 3GX-145807 CO (J LTD 31/07/2014 21,678.00 MSEKERA J GERBER & 38 BAD 397 YAMA[A 3GX-145640 30X-145808 CO_)LTD 31/0712014 21,678.00 MUFULIRA J GFRBER & BAI) 39 414 YAMAI[A 3GX-145641 3GX-145809 CO(1 )LTD 31/07/2014 21,678.00 NANGA J GERBER & 40 BAD 429 YAMAHA 3GX-145642 3GX-145810 CO (J) LTD 31/07/2014 21,678.00 KASAMA J GERBER & 41 BAD 490 YAMAIA 3GX-145643 3GX-145811 CO(.1)LTD 31/07/2014 21,678.00 MPIKA BAD J GERBER & 42 1275 YAMAIlA 3GX-145644 3GX-145812 CO(J)LTD 31/0712014 21,678.00 RUFUNSA 1AC J GERBER & 43 6387 YAMAIIA 3GX-[45645 3GX-145813 COJ(3)LTD 31/07/2014 21,678.00 CHONGWE J GERBER & 44 BAD 377 YAMAI IA 3GX-145647 3GX-145815 CO (J) LTD 31/07/2014 21,678.00 MUFULIRA BAD J GERBER & 45 2981 YAMIAIIA 3GX-145648 3GX-145817 CO(J)LTD 31/07/2014 21,678.00 MONGU JGERBER& BAD 46 376 YAMAIIA 3GX-145649 3GX-145819 CO(J)LTD 31/07/2014 21,678.00 KASAMA i GERBER & 47 BAD492 YNIAIIA 3GX-145650 3GX- 145820 CO(J) LTD 31/07/2014 21,678.00 KASAMA J GERBER & 48 BAD 329 YAMAIHA 3GX-145743 3GX-I45913 CO()L''D 31/07/2014 21.678.00 MOCHIPAPA MINISTRY OF AGRICULTURE FOR SOUTHERN AFRICA AGRICULTURAL PRODUCTIVITY PROGRAMME FUNDS STATEMENT OF SOURCES AND UTILISATION OF 2016 FOR THE YEAR ENDED 3 1st DECEMBER

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GERBER & NOT J CO (J) LTD 31/07/2014 21,678.00 1MT MAKULU 49 REGD YAMAlA 3GX-145744 3GX-115920 J GERBER & CO (J) LTD 31/07/2014 21,678.00 CIH1TAMBO 50 BAD 409 YAMAHA 3GX-145745 3GX-145914 I GERBER & BAC CO(J) LTD 31/07/2014 21,678.00 KABWE 51 6385 YAMAIlA 3GX-145746 3GX-145916 & BAD J GERBER CO (J) LTD 31/07/2014 21,678.00 CHIPATA 52 3496 YAMAlA 3GX-145747 3GX-145915 R& BAD J GERB CO(J) LTD 31/07/2014 21.678.00 MSEKERA 53 4180 YAMAIIA 3GX-145748 3GX-145917 J GER.BER & BAD CO(1) LTD 31/07/2014 21,678.00 MSEKERA 54 4178 YAMAIIA 3GX-145749 3GX-145918 J GERBER & CO (J) LTD 31/07/2014 21,678.00 MPIKA 55 BAD 458 YAMA.1A 3GX-145750 3GX-145921 GERBER& BAD J CO(J)LTD 31/07/2014 21,678.00 MSEKERA 56 4179 YAMA1IA 3GX-145751 3GX-145919 GERBER & BAC J CO() LTD 31/07/2014 21,678.00 KABWE 57 6394 YAMAHA 3GX-145752 3GX-145922 JGERBER& CO (.) LTD 31/07/2014 21,678.00 MANSA BAD 453 YAMAIHA 3GX-145753 3GX- 145923 58 & BAD 3 GERBER CO (J)LTD 31/07/2014 21,678.00 MSEKERA 4070 YAMA1A 3GX-145754 3GX-145924 59 J GERBER & MUMBWA CO (J) LTD 3 1/07/2014 21,678.00 60 BAD 457 YAMA iA 3GX-145755 3GX-145925 J GERBER & CO (J LTD 31/07/2014 21.678.00 MANSA 61 BAD 491 YAMALIA 3GN-145756 3GX-145926 J GERBER & CO (J) LTD 31/07/2014 21,678.00 MANSA 62 BAD 439 YAMAHA 3GX-145757 3GX-145927 GERBER & NOT J CO(J) LTD 31/07/2014 21,678.00 MSEKERA REGID YAMAH[A 3GX-145758 3GX-145928 63 & B3AC J GERBER CO (J) LTD 31/07/2014 21,678.00 KABWE 64 6412 YAMAJIA 3GX-145759 3GX-145940 J GERBER & CO(1) LTD 31/07/2014 21,678.00 MONGU 65 BAD 393 YAMAHA 3GX-145760 3GX-145935 J GERBER& CO (J) LTD 31/07/2014 2l,678.00 MOCHlIPAPA 66 BAI) 408 YAMAUA 3GX-145761 3GX-145929 J GERBER & NOT CO(J)LTD 31/07/2014 21,678.00 MTMAKULJ 67 REGD YAMAIA 3GX-145762 3GX-145930 J GERBER & CO (J) LTD 31/07/2014 21,678,00 MUFULIRA 68 BAD 428 YAMAHA 36X-145763 3GX-145931 BAC JGERBER& CO (J) LTD 31/07/2014 21,678.00 KAOMA 69 6396 YAMAIA 3(X-145764 3GX-145932 JGERBER & CO (J) LTD 31/07/2014 21,678.00 KAOMA 70 BAD 413 YAMAIA 3GX-145765 3GX-145934 J GERBER & CO(J)LTD 31/07/2014 21,678,00 MANSA 71 BAD 325 YAMAHA 3GX-145766 3GX-145933 iGERBER& CO (J) LTD 31/07/2014 21,678.00 MONGU 72 BAD 375 YAMAIl A 3GX-145767 3GX-145939 JGERBER& BAD CO (J) LTD 31/07/2014 21,678.00 MSEKERA 73 4069 YAMA1lA 3GX-145768 3GX-145936 J GERBER & CO ) LTD 31/07/2014 21,678.00 MOCHWIPAPA 74 BAD 324 YAMAHMA 3GX-145769 3GX-145937 J GERBER & CO(J) LTD 31/07/2014 21,678.00 MONZEDACO 75 BAD 405 YAMA[LA 3GX-145770 30X-145938 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN STATEMENT OF AFRICA SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31" DECEMBER 2016

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BAD J GERBER & 76 4065 YAMAHA 3GX-145771 3GX-145945 CO (J) LTD NOT 31/07/2014 21,678.00 MSEKERA J GERBER & 77 REGD YAMAFHA 3GX-145772 3GX-145941 CO (J) LTD NOT 31/07/2014 21,678.00 MT MAKULU J GERBER 78 REGD YAMAHA & 3GX-1 45773 3GX-145942 CO (1) LTD BAD 31/07/2014 21,678.00 MT MAKULU J GERBER & 79 6406 YAMAhA 3(X-145774 30X-145943 CO (1) LTD 31/07/2014 21,678.00 KABWE J GERBER & 80 BAD 489 YAMAHA 3GX-145775 3GX-145944 CO (J) LTD 31/07/2014 21,678.00 KASAMA I GERBER 81 BAD 381 YAMAHA & 3GX-145776 3GX-145946 CO (J) LTD BAC 31/07/2014 21,678.00 MONGU J GERBER 82 6410 YAMAHA & 3GX-145777 3GX-145947 CO(J)LTD BAC 31/07/2014 21,678.00 KABWE J GERBER 83 6411 YAMAHA & 3GX-145778 3GX-145951 CO(J) LTD BAC 31/07/2014 21,678.00 KABWE J GERBER 84 6388 YAMAHA & 3GX-145779 3GX-145948 CO (J) LTD 31/07/2014 21,678.00 KABWE J GERBER 85 BAD 459 YAMAHA & 3GX-145780 3GX-145949 CO (J) LTD 31/07/2014 21,678.00 KAOMA J GERBER 86 BAD 404 YAMAHA & 3GX-145781 3GX-145950 CO (J) BAC LTD 31/07/2014 21,678.00 CHITAMBO I GERBER 87 6384 YAMAHA & 3GX-145782 3GX-145952 CO(1 LTD 31/07/2014 21,678,00 CHIKANKATA J GERBER & 88 BAD383 YAMAHiA 30X- 145646 3GX-145814 CO J) LTD 31/07/2014 TOTAL 21,678.00 KASAMA COST 1,907,664.00 AFRICA MINISTRY OF AGRICULTURE FOR SOUTHERN PRODUCTIVITY PROGRAMME AGRICULTURAL UTILISATION OF FUNDS OF SOURCES AND STATEMENT 31t DECEMBER 2016 FOR THE YEAR ENDED

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Tractors

ALLOCATION TYPE INVOICE DATE COST SUPPLIER MONGU NO, MAKE REG Tractor/DF854 EAGLE 5/8/2015 296,95480 TRADING LTD MOCI-IPAPA i BAD 5557 DONGFENG EAGLE Tractor/DF854 5/8/2015 296,954.80 TRADING LTD GOLDEN BAD 5559 DONGFENG 2 Tractor/DF854 296,954.80 VALLEY EAGLE 5/8/2015 TRADING LTD KABWE 3 BAD 5553 DONGFENG EAGLE Tractor/DF854 5/8/2015 296,954.80 TRADING LTD MSEKERA 4 BAD 5632 DONGFENG EAGLE Tractor/DF854 5/8/2015 296,954,80 TRADING LTD NANGA 5 BAD 563-1 DONGFENG EAGLE Tractor/DI854, 5/8/2015 296,954.80 TRADING LTD MT MAKULU DONGFENG 6 BAD 5630 EAGLE Tractor/DF854 5/8/2015 296,954.80 TRADING LTD MISAMFU BAD 5629 DONGFENG 7 Tractor/DI854 296,954.80 EAGLE NOT TRADING LTD 5/8/2015 REGD DONGFENG 8 2,375,638.40 TOTAL COST MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 3s1 DECEMBER 2016

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Appendix 5

Trailers

INVOICE S/N REG No MAKE CIIASIS NO. SUPPLIER DATE COST ALLOCATION NOT EAGLE 70,756.58 1 REGD TRAILERS 2A-4RB020102B TRADING LTD 5/8/2015 MSEKERA NOT EAGLE 70,756.58 2 REGD TRAILERS 2A-4R3020103 TRADING LTD 5/8/2015 NONGU NOT EAGLE 70,756 58 3 REGD 'TRAILERS 4 R-B020106B-2A TRADING LTD 5/8/2015 KABWE NOT EAGLE 70,756 58 4 REGIDI)TRAILERS 2A-4RB020101B TRADING LTD 5/8/2015 MISAMFU NOT EAGLE 70,756,58 GOLDEN 5 REGD TRAILERS 2A-4RB020104B TRADING LTD 5/8/2015 VALLEY NOT EAGLE 70,756.58 6 REGD TRAILERS TRADING LTD 5/8/2015 MOCHIPAPA NOT EAGLE 70,756.58 7 REGD TRAILERS TRADING LTD 5/8/2015 MT MAKULU TOTAL 495,296.05 COST MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN STATEMENT OF AFRICA SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31t DECEMBER 2016

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Appendix 6 Agricultural Equipment

S/N DESCRIPTION INVOICE ALLOCATION SERIAL NO. SUPPLIER BOOM DATE COST SPRYIgRS 600 1IAZIDA I LITRES MOTORS MOCHIPAPA 9046 LTD 27/08/2015 BOOM SPRYERS 31,648.59 600 HIAZIDA MOTORS 2 LITRES KA1WE 9047 LTD 27/08/2015 BOOM SPRYERS 31,64859 600 fIAZiDA MOTORS 3 LITRES GOLDEN VALLEY 9048 LTD 27/08/2015 BOOM SPRYERS 31,648.59 600 H4AZIDA MOTORS 4 LITRES MSEKERA 9049 LTD 27/08/2015 BOOM SPRYERS 31,648,59 600 1IAZIDA MOTORS 5 I1TRES MONGUJ 9050 LTD 27/08/2015 BOOM SPRYERS 31,648.59 600 HAZIDA MOTORS 6 LITRES MT MAKULU 9051 LTD 27/08/2015 BOOM SPRYERS 31,648.59 600 IAZIDA MOTORS 7 LITRES MISAMFU 9052 LTD 27/08/2015 LAWN MOWERS 31,648.59 - 2 HAZIDA MOTORS 9 BLADES [-5M MOCHIPAPA 1505 LTD 27/08/2015 LAWN MOWERS 31,317.71 - 2 HAZIDA MOTORS 10 BLADES 1,5M KABWE 1520 LTD 27/08/2015 LAWN MOWERS 31,317.71 -2 1[AZIDA MOTORS II BLADES 1.5M GOLDEN VALLEY 1564 LTD 27/08/2015 LAWN MOWERS 31,317.71 - 2 HAZIDA MOTORS 12 BLADES 1.5M MSEKERA 1555 LTD 27/08/2015 LAWN MOWERS 31,317.71 - 2 I1AZIDA MOTORS 13 BLADES 1,M5N MONGU 1567 LTD 27!08/2015 LAWN MOWERS - 2 31,317.71 14 BLADES [IAZIDA MOTORS 5M 5647 LTD MT MAKULU LAWN 27/08/2015 31,317.71 MOWERS - 2 [AZIDA 15 BLADES MOTORS 1.5M 5648 LTD MISAMPU 27/08/2015 31,317.71 16 THIRAS(IING HAZIDA MOTORS MACII1NES 1762 LTD MISAMFU 27/08/2015 51,905.51 IAZIDA MOTORS 17 THRASHINGMACHINES 1763 GOLDEN VALLEY LTD 27/08/2015 51,905.51 HIAZIDA MOTORS 18 TIIRASHING MACHINES 1764 MSEKERA LTD 27/08/2015 51,905.51 HAZIDA MOTORS 19 TIRASHING MACIINES 1765 MT MAKULU LTD 27/08/2015 51,905.51 IAZIDA MOTORS 20 TIHRASIIING MACHINIS 1766 MOCIPPAPA LTD 27/08/2015 51,905.51 HAZIDA MOTORS 21 THRASHING MACHINES 1767 MONGU LTD 27/08/2015 51.905,51 I1AZIDA MOTORS 22 T[IRASIIING MAC lIlNES 1768 KABWE LTD 27/08/2015 51,905.51 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 3s' DECEMBER 2016

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SARO MOCHIPAPA PLOUGI DISC ARC] [3 - AGRICULUTURAL 39,687.28 23 MOUNTED REV EQUPMENT LTD 6/5/2015 SARO KABWE PLOUGH11DISC ARC113 - AGRICULUTURAL 39,687.28 24 MOUNTED REV EQU)PMENT LID 6/5/2015 SARO GOLDEN VALLEY PLOUGH DISC ARCH13 - AGRICULUTURAL 39,687.28 25 MOUNTED REV EQUPMENT LTD 6/5/2015 SARO MSEKERA PLOUGI-H DISC ARCI-13 - AGRICULUTURAL 39,687.28 26 MOUNTED REV EQUPMENT LTD 6/5/2015 SARO MONGU PLOUGH DISC ARC13 - AGRICULUTURAL 39,687.28 27 MOUNTED REV EQUPMENT LTD 6/5/2015 SARO MT MAKULU PLOUGH DISC ARCI13 - AGRICULUTURAL 39,687,28 28 MOUNTED REV EQUPMENT LTD 6/5/2015 SARO MISAMPU PLOUGIH DISC ARCI13 - AGRICULUTURAL 39,687.28 29 MOUNTE) REV EQUPMENT LTD 6/5/2015 SARO MOCII[PAPA HARROW DISC BD AGRICULUTURAL 81,601.01 30 CRSGI6 EQUPMENT LTD 6/5/2015 SARO KAB WE IJARROW DISC BD AGRICULUTURAL 81,601.01 31 CRSGl6 EQUPMENT LTD 6/5/2015 SARO GOLDEN VALLEY HARROW DISC BD AGRICULUTURAL 81,601.01 32 CRSG16 EQUPMENT LTD 6/5/2015 SARO MSEKERA HARROW DISC BD AGRICULUTURAL 81,601.01 33 CRSGI6 EQUPMENT LTD 6/5/2015 . SARO MONGU IHARROW DISC BD AGRICULUTURAL 81,601.01 34 CRSG16 EQUPMENT LAD 6/5/2015 SARO MT MAKULU I[ARROW DISC BD AGRICULUTURAL, 81,601.01 35 CRSG16 -EQUP)MENT LTD 6/5/2015 SARO MISAMFU iIAR ROW DISC R[D AGRICULUTURAL 81,601.01 36 CRSG16 lEQUPMENT LTD 6/5/2015 SARO MOCIIPAPA PLOUGI I RIPPER TREEIR AGRICULUTURAL 20,018.74 37 TINE BP EQUPMENT LTD 6/5/2015 SARO KABWE PLOUGI I RIPPER TI IRI- AGRICULUTURAL 20,018.74 38 TINE BP EQUPMENT LTD 6/5/2015 SARO GOLDEN VALLEY PLO UGI I RIPPER TI IREE AGRICULUTURAL 20,018.74 39 T[NE BP EQUPMENT LTD 6/5/2015 SARO MSEKERA PLOUGH RIPPER THREE AGRICULUTURAL 20,018.74 40 TINE BP EQUPMENT LTD 6/5/2015 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN STATEMENT AFRICA OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31PI DECEMBER 2016

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SARO MONOU PLOUGH RIPPER THREE AGRICULUTURAL 41 TINE BP 20,018.74 EQUPMENT LTD 6/5/2015 SARO MT MAKULU PLOUGI I RIPPER TI IREE AGRICULUTURAL 42 TINE BP 20,018.74 EQUPMENT LTD 6/5/2015 SARO MISAMFU PLOUGI I RIPPER I REE AGRICULUTURAL 43 TINE BP 20,018.74 IQUPMENT LTD 6/5/2015 SARO MOCHIPAPA AGRICULUTURAL, 44 PLANTER 75.062.21 EQUPMENT LTD 6/5/2015 SARO KABWE AGRICULUTURAL 45 PLANTER 75,062,21 EQUPMENT LTD 6/5/2015 SARO GOLDEN VALLEY AGRICULUTURAL 46 PLANTER 75,062,21 EQUPMENT LTD 6/5/2015 SARO MSEKERA AGRICULUTURAL 47 PLANTER 75,06221 EQUPMENT TD 6/5/2015 SARO MONGU AGRICULLUTURAL 48 PLANTER 75,062.21 EQUPMENT LTD 6/5/2015 SARO MT MAKULU AGRICULUTURAL 49 PLANTER 75,062.21 EQUPMENT LTD 6/5/2015 SARO MISAMPU AGRICUUITURAL 50 PLANTER 75,062.21 EQUPMENT LTD 6/5/2015 TOTAL COST 2,350,335.94 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 3 1P DECEMBER 2016

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Appendix 7

Furniture

INVOICE QTY DESCRIPTION SUPPLIER DATE COST ALLOCATION FURNISHING DIRECTORS I TABLE WORLD 9/8/2014 4,208.48 OFFICE APPSA FURNISHING SECRETARIAT - MT 6 CHAIRS WORLD 9/8/2014 10,658.51 MAKULU APPSA FURNISHING SECRETARIAT - MT 4 CHAIRS WORLD 9/8/2014 5,368.00 MAKULU APPSA FURNISHING SECRETARIAT - MT 5 TABLES WORLD 9/8/2014 34,684.00 MAKULU APPSA FURNISHING SECRETARIAT - MT 5 CHAIRS WORLD 9/8/2014 12,820.40 MAKULU

FURNISHING DIRECTORS I CONFERENCE TABLE WORLD 9/8/2014 16,680.80 OFFICE APPSA FURNISHING SECRETARIAT - MT 1 BACK CHAIR WORLD 9/8/2014 3,897.60 MAKULU APPSA FURNISHING SECRETARIAT - MT 10 CONFERENCE CHAIRS WORLD 9/8/2014 14,801.60 MAKULU APPSA FURNISHING SECRETARIAT - MT I CHAIR WORLD 9/8/2014 1,183.20 MAKULU TOTAL COST 1 104,302.59 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 3 1st DECEMBER 2016

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Appendix 8 Computers

INVOICE QTY SERIAL NO. DESCRIPTION SUPPLIER DATE COST ALLOCATION INFORTECH PROJECT NATIONAL I 2CE248281-O LAPTOP BUSINESS 18//02/2013 4,87 103 COORDINATOR INFORTECH I 2CE24820QF LAPTOP BUSINESS 18//02/2013 4,87103 M & E OFFICIER (NFORTECI I 2CH24827S3 LAPTOP BUSINESS 18/102/2013 4,87103 ACCOUNTANT INFORTE,CI I 2CE24827KM LAPTOP BUSINESS 18//02/2013 4,87 103 PROCUREMENT INFORTECH CENTRE MANAGER I 2CE24828C13 LAPTOP BUSINESS 18//02/2013 4,87L[03 KABWE INFORTEC[ I CHIEFAGRIC.RESEARCII 2CF24825YZ 1 LAPTOP BUSINESS 18//02/2013 4,871.03 OFFICER-CIA INFORTECI 1 2CE248254Z LAPTOP BUSINESS 18//02/2013 4,871.03 ZARI DIRECTOR INFORTECH I 2CE2482753 LAPTOP BUSINESS 18//02/2013 4,871.03 DEPUTY DTRECTOR -TS INFORTECH SOCIAL ECONOMIST I 2CE248211)2 LAPTOP BUSINESS 18/02/2013 4,871.03 KABWL INFORTECI[ I 2CE2482239 LAPTOP BUSINESS 181/02/2013 4,871.03 BIOMETRICS INFORTECI I PROJECT NATIONAL I MXL3]01DTE COMPUTER BUSINESS 18//02/2013 4,822.55 COORDINATOR INFORTECII I MXL31O1DT-1 COMPUTER BUSINESS 18//02/2013 4,822.55 M & E OFFICER INFORTECH I MXL311N7 COMPUTER BUSINESS 18//02/2013 4,822.55 ACCOUNTANT INFORTECH I MXL310IDNL COMPUTER BUSINESS 18//02/2013 4,822.55 PROCUIUEMENT INFORTECII CENTRE MANAGER I MXL3080QD) COMPUTER BUSINESS 18//02/2013 4822.55 KABWE _ TOTAL COST 68,000.50 MINISTRY OF AGRICULTURE SOUTHERN AFRICA AGRICULTURAL PRODUCTIVITY PROGRAMME FOR STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31st DECEMBER 2016

LOAN NO. IDA 52050 Appendix 9

Printers

ALLOCATION SUPPLIER S/N DESCRIPTION SERIAL NO. COMPUTER PLANET MISAMFU I lP LASERJET PRINTER CNB91139JSN COMPUTER PLANET MISAMFU 2 IP LASERJET PRINTER CNB9H39JQB COMPUTER PLANET RC-P03-2013-MZ 3 IP LASERJET PRINTIR CNB91-13DIGV COMPUTER PLANET RC-P04-2013-MZ 4 [1P LASERJET PRINTER CN39H391-187 COMPUTER PLANET MSEKERA 5 11P LASERJET PRINTER CNB9113DIGV COMPUTER PLANET MSEKERA 6 lIP LASERJET PRINTER CNI9H39JNT COMPUTER PLANET MT MAKULU 7 HP LASERJET PRINTER CNBH9H39GGS COMPUTER PLANET MZ-PO 1-2013 8 HP LASERJET PRINTER CNB9H39HI8J COMPUTER PLANET OIL SEEDS - MT MAKULU 9 HP [ASERE IPRINTER CNB9-139JP3 COMPUTER PLANET STORES - MT MAKULU 10 lIP LASERJET PRINTER CNB91139JNG COMPUTER PLANET DIRECTOR - ZARI 11 IP LASERJET PRINTER CNB9H-39JV4 COMPUTER PLANET S.E.O - MT MAKULU 12 HP LASERJFT PRINTER CNB9IH39JVM COMPUTER PLANET RC-P06-2014 13 11P LASERJET PRINTER CNB91139114X COMPUTER PLANET LG - P16 - 2014 - MW 14 IlP LASERJET PRINTER CNB9H391141 COMPUTER PLANET DEPUTY DIRECTOR - RS 15 HIP LASERJET PRINTER CNB9113DIFF COMPUTER PLANET KABWE - MAIZE 16 lP LASERJET PRINTER CNB9113DIHll COMPUTER PLANET APPSA - COORDINATOR 17 HP LASERJET PRINTER CN39GDLSCO COMPUTER PLANET APPSA - TEAM ASSISTANT 18 HP LASERJET PRINTIER CN39GCR092 COMPUTER PLANET APPSA- PROCUREMENT 19 HP LASERJET PRINTER CNB9GCRO136 COMPUTER PLANET APPSA-MONITERING AND EVALUAION I I 20 IP LASERJET PRINTER CNB9GDL8CII MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN STATEMENT AFRICA OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 3P' DECEMBER 2016

LOAN NO. IDA 52050

COMPUTER PLANET APPSA - FINANCE 21 IIP LASERJET PRINTER CNB9!DLRKZ COMPUTER PLANET APPSA - SECRETARY 22 1IP LASERJET PRINTER CNB911391169 COMPUTER PLANET 23 MT MAKULU POLICE IIP LASERJET PRINTER CNB9H39JPG COMPUTER PLANET MOCHIPAPA 24 IP LASERJET PRINTER CN19H39385 COMPUTER PLANT MOCIIPAPA 25 HP LASERJET PRINTER CNB9H39JQX COMPUTER PLANET UP-SCALING SOYBEAN PRODUCTION 26 HP LASERJET PRINTER CNB9H391S9 COMPUTER PLANET LG - P06 - 2013 27 HP LASERJET PRINTER CNB9139H7J COMPUTER PLANET MAIZE - MT MAKULU 28 lIP LASERJET PRINTER CNB911391169 COMPUTER PLANET RC-POI -2013 29 HP LASERJET PRINTER CNB91139H9M COMPUTER PLANET CA - P05 - 2014 30 lIP LASIRJEI PRINTER CNB98391 1D39GHO COMPUTER PLANET MISAMFU 31 IP LASERJET PRINTER CNB9H39JNG COMPUTER PLANET LG-P08-2013 32 HP l.ASERJET PRINTER CNB91139RJ COMPUTER PLANET MULUNGUSHI UNIVERSITY 33 TIP LASERJET PRINTER CI-091139JR6 COMPUTER PLANET MULUNGUSHI UNIVERSITY 34 liP LASERJET PRINTER CNB9H39H99 COMPUTER PLANET LG-P05-2013 35 HP LASERIET PRINTER CNB91139116P COMPUTER PLANET LG - P18 - 2014 36 1-P' LASERJET PRINTER CNB9139H9V COMPUTER 37 PLANET MZ - P09 - 2013 IIP LASERJ FI'PRINTER CNB9H4391QN COMPUTER PLANET LG - P14 -2014 38 HP LASERJET PRINTER CND91139GIKH COMPUTER PLANET G - P12- 2014 - MC 39 IIP LASERJET PRINTER CNB91139GVQ COMPUTER PLANET I-G-1'13-2014 40 HP LASERJET PRINTER CNB9H39Gl-H COMPUTER PLANET LG -P17-2014 41 -1P LASERJET PRINTER CN[9139JVZ COMPUTER PLANET LG-'715-2014 42 TTP LASEJET PRINTEIZ CNB9-139V15CZ COMPUTER PLANET LC-P04-2013 43 lIP LASERJET PRINTER CNB9i3D[FX COMPUTER PLANET NANGA 44 TIP LASER-JETPRINTER CNB91439115W 1 COMPUTER PLANET 45 H-P LASERJET PRINTER MINISTRY OF JUSTICE CNB9I11391 16Z ______MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY STATEMENT PROGRAMME FOR SOUTHERN OF SOURCES AND UTILISATION AFRICA FOR THE YEAR OF FUNDS ENDED 31" DECEMBER 2016 LOAN NO. IDA 52050

46 1H LASERJET-PRINTER CNB91139JSO }COMPUTERPLANET UNZA 47 HP LASERJET COMPUTER PLANET PRINTER CNB9H39JJS CA-PG1-2014 COMPUTER 48 HP LASERJET PLANET LG-PO3-2013 PRINTER CN119H391PT

49 IP COMPUTER PLANET UNZA LASERJET PRIN FER CNB9l139JQ5 50 lHP COMPUTER PLANET UNZA ILASERJET PRINTER CNB9H39JTW

TOTAL COST MINISTRY OF AGRICULTURE SOUTHERN AFRICA AGRICULTURAL PRODUCTIVITY PROGRAMME FOR STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31 DECEMBER 2016

LOAN NO. IDA 52050 Appendix 10

Digital Cameras

ALLOCATION S/N DESCRIPTION SERIAL NO. SUPPLIER UNIK VENTURES MISAMFU 1 CANON CAMERA 043061034659 MISAMFU CANON CAMERA UNIK VENTURES 2 013060009299 RC-P03-2013-MZ CANON CAMERA UNIK VENTURES 3 013060009120 RC-P04-2013-MZ CANON CAMERA UNIK VENTURES 4 043061034664 MSEKERA CANON CAMERA UNIK VENTURES 5 013060009127 MSEKERA CANON CAMERA UNIK VENTURES 6 073061047332 RC - P06 - 2014 CANON CAMERA UNIK VENTURES 7 013060009294 LG - P16-2014- MW CANON CAMERA UNIK VENTURES 9 073061047406 KABWE - MAIZE CANON CAMERA UNIK VENTURES 10 073061047404 MOCHIPAPA CANON CAMERA UNIK VENTURES I1 043061034657 MOCHIPAPA CANON CAMERA UNIK VENTURES 12 013060009304 MOCHIPAPA CANON CAMERA UNIK VENTURES 13 013060009121 UP-SCALING SOYBEAN CANON CAMERA UNIK VENTURES PRODUCTION 14 G462F52288 RC- P05 - 2013 CANON CAMERA UNIK VENTURES 15 075061047329 LG -- P06-2013 CANON CAMERA UNIK VENTURES 16 063061080120 RC - P01 - 2013 CANON CAMERA UNIK VENTURES 17 013060009297 CA - P05 - 2014 CANON CAMERA UNIK VENTURES 18 013060009295 APPSA M&E CANON CAMERA UNIK VENTURES 19 013060009124 MC-P02-2014 CANON CAMERA UNIK VENTURES 20 013060009116 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 31st DECEMBER 2016

LOAN NO. IDA 52050

CANON CAMERA UNIK VENTURES LG-P09-2013 21 073061046554 CANON CAMERA UNIK VENTURES MC-P04-2014 22 073061047414 CANON CAMERA UNIK VENTURES RC-P05-2013 23 043061034659 CANON CAMERA UNIK VENTURES LG-P06-2013 24 04306104658 CANON CAMERA UNIK VENTURES MZ-P02-2013 25 073061047411 CANON CAMERA UNIK VENTURES SG-P01-2013 26 073061047417 CANON CAMERA UNIK VENTURES G -P12 -2014 - MC 27 073061047403 CANON CAMERA UNIK VENTURES LG-Pl1-2013 28 073061047416 CANON CAMERA UNIK VENTURES MZ-Pl0-2014 29 073061047330 CANON CAMERA UNIK VENTURES MZ-P07-2013 30 073061047407 CANON CAMERA UNIK VENTURES MZ-P06-2013 3 1 073061047328 CANON CAMERA UNIK VENTURES MZ-P06-2013 32 073061047405 CANON CAMERA UNIK VENTURES MZ-PO-2013 33 013060009127 CANON CAMERA UNIK VENTURES UNZA 34 073061047412 CANON CAMERA UNIK VENTURES MZ-P04-2013 35 013060009305 CANON CAMERA UNIK VENTURES LG-PO8-2013 36 073061047341 CANON CAMERA UNIK VENTURES LG-P05-2013 37 073061047334 CANON CAMERA UNIK VENTURES MULUNGUSHI UNIVERSITY 38 013060009114 CANON CAMERA UNIK VENTURES UNZA 39 013060009126 CANON CAMERA UNIK VENTURES LG-P18-2014 40 013060009298 CANON CAMERA UNIK VENTURES LG - P14 -2014 41 07306104339 CANON CAMERA UNIK VENTURES Misanf'u 42 063061080164 CANON CAMERA UNIK VENTURES MZ- P09--2013 43 063061080872 CANON CAMERA UNIK VENTURES UNZA 44 063061080863 MINISTRY OF AGRICULTURE AGRICULTURAL PRODUCTIVITY PROGRAMME FOR SOUTHERN AFRICA STATEMENT OF SOURCES AND UTILISATION OF FUNDS FOR THE YEAR ENDED 3P't DECEMBER 2016

LOAN NO. IDA 52050

LG - P17 -2014 CANON CAMERA 0UNIK VENTURES 45 013060009293 MULUNGUSHI CANON CAMERA UNIK VENTURES UNIVERSITY 46 063061080864 CANON CAMERA UNIK VENTURES LG-P13-2014 47 073061047340 CANON CAMERA UNIK VENTURES LG-P15-2014 48 073061047409 CANON CAMERA UNIK VENTURES MZ-PO8-2013 49 013060010152 CANON CAMERA UNIK VENTURES LG-PO3-2013 50 013060010153 1