SAIP OM: Application for an ESAP2 Grant
Ethiopia Protection of Basic Services
Social Accountability Program
Grant Agreement [TF099878]
SAIP
Operational Manual
Version April 2014
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Contents
List of Abbreviations ______14 1. Introduction and Purpose of the Manual ______16 1.1 Protection of Basic Services Social Accountability Program (PBS-ESAP)17 1.1.1 Background ______17
1.1.2 Objectives of ESAP2 ______18
1.1.3 ESAP2 Grant Scheme and Budget ______19
1.2 Social Accountability ______20 1.2.1 Social Accountability Tools ______20
1.2.2 Participatory Budgeting (PB) ______21
1.2.3 Public Expenditure Tracking (PET) ______21
1.2.4 Citizens’ Report Cards (CRC) ______22
1.2.5 Community Score Card (CSC) ______22
1.3 Sectors ______22 1.3.1 Education ______22
1.3.2 Health ______23
1.3.3 Water and Sanitation ______23
1.3.4 Agriculture ______23
1.3.5 Rural Roads ______24
2. Application for anESAP2 Grant ______25 2.1 Eligibility ______25 2.1.1 Eligibility of the Applicants: Who Can Apply? ______25
2.1.2 Eligibility of Applications: What Do You Need to Address? ______25
2.1.3 Eligibility of Costs: What Can Be Covered? ______26
2.2 Period of Grant Implementation ______28 2.3 Application Submission ______29 2.4 Request for Clarifications ______30 2.5 Evaluation, Selection and Contracting of Applications ______31 2.5.1 Evaluation of Eligibility and Administrative Criteria ______31
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2.5.2 Evaluation of the Quality of the Grant Application and Applicant ______32
2.5.2.2 Quality of Application ______35 2.5.2.3 Logical Framework ______39 2.5.2.4 Budget ______40 2.5.2.5 Higher Relevance ______40 2.5.3 Provisional Selection (Shortlisting) of the Applications ______42
2.5.3.1 Financial Capacity Assessment ______42 2.5.4 Contracting ______43
2.5.4.1 Assessor’s Requirements and Contract Negotiation ______43 2.5.4.2 Agreement and Method of Payment ______44 2.5.4.3 Amendment of the Grant ______45 2.5.4.4 Suspension and Termination of the Grant ______45 3. Implementation of an ESAP2 Grant Project ______47 3.1 Roles and Responsibilities in Implementation ______47 3.1.1 The Management Agency (MA) ______47
3.1.2 The Social Accountability Implementing Partner (SAIP) ______47
3.2 Capacity Development & Training Program ______48 3.3 Monitoring and Reporting ______49 3.3.1 Quarterly Reporting ______49
3.3.1.1 Narrative Reporting ______49 3.3.1.2 Financial Reporting ______49 3.3.1.3 The Audit Report ______50 3.3.2 Final Reporting and Closing ______51
3.3.2.1 Final Narrative Reporting ______51 3.3.2.2 Final Financial Reporting and Audit Report ______52 3.3.2.3 Close Out ______53 3.3.3 Monitoring and Evaluation ______53
3.3.3.1 M&E of Progress and Results ______53 3.3.3.2 M&E of Financial Implementation ______55 3.3.4 Collecting and Disseminating Good Practices ______55
3.3.4.1 Collecting Good Practices during Project Implementation ______56 3.3.4.2 Final Dissemination of Results and Lessons Learnt ______56 4. Financial Requirements and Procurement ______57 4.1 General Accounting Principles ______57 4.1.1 General Accounting Policies ______57
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4.1.1.1 Consistency ______57 4.1.1.2 Income______57 4.1.1.3 Categories of Expenditures ______57 4.1.1.4 Transparency ______57 4.1.1.5 Materiality ______58 4.1.1.6 Disclosure ______58 4.1.2 Specific Accounting Policies ______58
4.1.2.1 Financial/Accounting Year ______58 4.1.2.2 Basis of Accounting ______58 4.1.2.3 The Accounting System ______58 4.1.2.4 Fixed Assets ______58 4.1.2.5 Staffing Requirements and Division of Responsibilities ______58 4.1.2.6 IT requirements ______59 4.1.2.7 Internal Controls______59 4.1.2.8 Segregation of Duties ______59 4.1.2.9 Clear Chart of Account and Budget Code ______60 4.1.2.10 Cash Management ______60 4.1.2.11 Cheque Payment and Bank Account Management ______60 4.1.2.12 Bank Reconciliation ______62 4.1.2.13 Advances ______62 4.1.2.14 Budget and Expenditure Control ______63 4.2Procurement from the ESAP2 Grant Budget ______63 5. FAQs ______64 5.1 Grant Project Planning of Activities ______64 5.2 Grant Project Financial Planning and Management ______64 5.3 Reimbursable and Eligible Costs ______64 5.4 General Grant Project Reporting ______67 5.4.1 Grant Project Quarterly Reporting ______68
5.4.2 Grant Project Final Reporting ______70
5.4.3 Audit Reports ______71
Annexes: ______72 Annex A ______73 ESAP2 Grant Application Format ______73 Project Title ______73 Grant Budget Requested ($) ______73 Date of submission ______73 Full name of lead organization / Applicant #1 ______76
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Acronym ______76 Nationality ______76 Legal status ______76 Full name of partner organization / Applicant #2 ______77 (delete sections below in case application is submitted by an individual organization) ______77 Acronym ______77 Full name of partner organization / Applicant #3 ______78 (delete sections below in case application is submitted by a partnership of two organizations) ______78 Acronym ______78 Full name of partner organization / Applicant #4 ______79 (delete sections below in case application is submitted by a partnership of three organizations) ______79 Acronym ______79 Annex B ______89 ESAP2 Logical Framework Format ______89 Annex C ______91 ESAP2 Action Plan Format ______91 General guidelines: ______91
Budget Format ______94
Detailed Training / Workshop Sheet ______97
Staffing Schedule ______99
Budget Note ______100
Annex E ______101 ESAP2 Grant Application Partnership Statement ______101 Partnership statement ______101
Full legal name ______102 (business name) ______102 Annex F ______103 ESAP2 List of Woredas of Particular Relevance ______103 Addis Ababa City Administration ______104 Addis Ketema Sub City ______104
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Arada Sub City______104 Kirkos Sub City ______104 Ledeta Sub City ______104 Nefas Silk Lafto Sub City ______104 Amhara Regional State ______104 Bahir Dar Town ______104 Bure ______104 Dangela ______104 DebreMarkos ______104 Ephrata Gidem ______104 Farta ______104 Metema ______104 NefasMewchia ______104 BenishangulGumuz Regional State ______104 Asosa town ______104 Dangur ______104 Kambashi ______104 Mandura ______104 Menge ______104 Dire Dawa City Administration ______104 Kebele 02 ______104 Kebele 03 ______104 Kebele 05 ______104 Kebele 08 ______104 Harari Regional State______104 Hakim ______104 Oromia Regional State ______104 Agaro ______104 Alle 104 Becho ______104 Bedele ______104 Bishoftu ______104 Dandi ______104
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Dawo ______104 Degem ______104 Dugda ______104 Ejere ______104 Fedis ______104 Fental ______104 GebreGuracha ______104 Ghimbi ______104 Girja ______104 Goma ______104 Haromaya ______104 Hurumu ______104 Jarso ______104 Jimma town ______104 Kersa (around Hararghe) ______104 Kersa (around Jimma) ______104 Kombolcha ______104 Legehida ______104 Mettu ______104 Mulo ______104 Sawula ______104 Sebeta ______104 SedenSodo ______104 Shalla (Aye) ______104 Shashemene ______104 Welmera ______104 Woliso ______104 Wuchalle ______104 Yayo ______104 Somali Regional State ______104 Aisha ______104 Shinele ______104 Southern Nations and Nationalities People Regional State (SNNPRS) ___ 104
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Chencha ______104 Ghibe ______104 Hawwasa Town ______104 Limu ______104 Male ______104 Misha ______104 Tigray Regional State ______104 Ahferom ______104 Alamata ______104 Dugda ______104 Tembein ______104 Genta ______104 Haffeshom ______104 GuloMekeda ______104 KaftaHumera ______104 KeltelteAwealo ______104 Kola Tembein ______104 MedebayZana ______104 Mekele ______104 MerebLeke ______104 ShartiSamre ______104 Somali National Regional State ______105 Southern Nations, Nationalities People Regional State ______105 Tigray National Regional State ______106 Addis Ababa City Administration ______107 Afar National Regional State ______107 Amhara National Regional State ______107 BenishangulGumuz National Regional State ______107 Dire Dawa City Administration ______107 Gambella National Regional State ______107 Harari National Regional State ______107 Oromia National Regional State ______108 Somali National Regional State ______108
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Southern Nations and Nationalities People’s Regional State (SNNPR) __ 108 Tigray National Regional State ______108 Annex G ______109 ESAP2 Eligibility and Administrative Requirements Grid ______109 The lead applicant is a legal entity established for not for profit motives and is registered with the Government of Ethiopia as an Ethiopian Charity or Society or an Ethiopian Residents Charity (and documentary proof of this is provided). 109 (If applicable) All partners in the application are legal entities established for not for profit motives and are registered with the Government of Ethiopia as Ethiopian Charities or Societies or Ethiopian Residents Charities(and documentary proof of this is provided). ______109 The application targets at least two sectors ______109 The application targets a minimum of 3 and a maximum of 5 woredas __ 109 Per woreda, the application targets a minimum of 3 kebeles ______109 The application budget does not exceed the indicated maximum amount of $237,000 for applications targeting 3 woredas, of $269,000 for applications targeting 4 woredas or $300,000 for applications targeting 5 woredas __ 109 The application is received by the MA before the closing date and time of this Call for Proposal ______110 The application is submitted in the formats annex to this Operational Manual 110 The Application is written in English ______110 The application is typed ______110 ESAP2 Grant Application ______110 Supporting document of legal registration with the Government of Ethiopia of all partners submitting the application ______110 ESAP2 Logical Framework ______110 ESAP2 Action Plan for your Grant Project ______110 ESAP2 Budget Application, existing of the following four sheets: ______110 Budget Format ______110 Detailed Training Sheet ______110 Staffing Schedule ______110 Budget Note ______110 (if applicable) ESAP2 Grant Application Partnership Statement signed by all partners for this application (see annex E) ______110
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Annex H ______111 ESAP2 Grant Application Evaluation Grid ______111 Annex I ______117 ESAP2 Grant Agreement ______117 Annex I-1 ______135 ESAP2 Budget Modification Request Form ______135 Annex J ______138 ESAP2 Grant Applicant’s Bank Detail Verification Format ______138 Annex K ______140 ESAP2 Grant Applicant’s Legal Verification Format ______140 Annex L ______142 ESAP2 Request for Advance Payment ______142 Annex M ______144 ESAP2 Example Attendance Sheet Format ______144 Annex N ______145 Procurement Manual for SAIPs participating in the Ethiopia Social Accountability Program ______145 I. Introduction ______145 II. Expected procurement profile ______146 III. Applicable procurement methods – Goods and Non-consulting services147 IV. Selection of Consultants ______150 V. Procurement Planning (PP) ______151 VI. Procurement records ______151 VII. Review by the World Bank ______152 VIII. Fraud and corruption ______153 ANNEXES ______154 Annex-1: Sample forms for request for quotation ______154 Annex O ______164 ESAP2 Timesheet Format for Time Spent by Staff ______164 Full Legal Name Lead Organization ______165 Official Address ______165 Name Contact Person ______165 Telephone Number ______165
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Partner Organizations ______165 (if applicable. Delete this row if not applicable) ______165 Title of Grant Project ______165 Contract Number ______165 Contracted Grant Budget ($) ______165 Grant project duration ______165 Current Reporting Period ______165 Date Submission of Quarterly Report ______165 Signature Contact Person(Director) ______165 2.1 Which phase of the Social Accountability process are you currently in? 167 Please select only one phase per Woreda (mark with X). ______167 Name of Woreda ______167 Phases of the Social Accountability process ______167 Citizens mobilization and access to information: service standards, targets, planning, budgets ______167 SA tools application: assessing services & identifying needs, including vulnerable groups ______167 Interface meetings between citizens and service providers: agree a joint action plan (reform agenda) ______167 Monitoring the implementation of the joint action plan developed after the interface meeting. ______167 1 167 2 167 3 167 4 167 5 167 2.2 How do you feel you are doing in this reporting quarter? ______167 Please be honest, so that the MA can provide support where needed. You can specify per Woreda if needed. ______167 Select only one answer: mark with X ______167 Please explain ______167 We are doing very well ______167 We are doing ok ______167 We are not doing so well, we need support ______167
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2.3 Challenges and opportunities ______167 2.3.1 What service issues are citizens identifying, e.g. during rapid assessment, SA tools application, interface meetings, monitoring of joint action plan implementation? Please explain what opportunities and challenges you see for service improvements (e.g. budget allocation). ______167 MA Outcome indicator 2.1 and OI 2.4 ______167 Maximum half page… ______168 2.3.2 What opportunities and challenges are you observing with the functioning of the SAC to involve citizens in Social Accountability? Think about SAC leadership with SA tools application; motivation of SAC members, representation of vulnerable groups in FDGs, relationship among citizens/service providers/local government in the SAC, SAC collaboration with CBOs, sustainability of the SAC, etc. ______168 MA output indicator OI 2.1.1 ______168 Maximum half page… ______168 2.3.3 What opportunities and challenges are you observing with the response of service providers in the social accountability process? ______168 MA outcome indicator 1.2 ______168 Maximum half page… ______168 2.3.4 What opportunities and challenges do you experience in promoting Social Accountability within the Kebeles (e.g. ongoing sensitization) and beyond (e.g. collaboration with other NGOs, presentations at government organized meetings, sharing in networks/forums. ______168 MA OI 4.2.2 ______168 Maximum half page… ______168 2.3.5 Considering the above, what actions do you propose to take adsvantage of the opportunities and to face the challenges? ______168 2.3.1 service issues raised by citizens: ______169 2.3.2 functioning of the SAC: ______169 2.3.3 service providers response to SA: ______169 Annex Q ______180 Final Narrative Report Format ______180 Full Legal Name Lead Organization ______180 Official Address ______180 Name Contact Person ______180 Telephone Number ______180 Partner Organizations ______180
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(if applicable. Delete if not applicable) ______180 Title of Grant Project ______180 Grant Agreement Reference Number ______180 Contracted Grant Budget ($) ______180 Grant project duration ______180 Current Reporting Period ______180 (minimum 2, thick the box: ) ______181 (minimum 3 kebeles per woreda) ______181 Date of Submission of Final Narrative Report ______181 Signature Contact Person ______181 (please describe shortly the implementation of the grant project in the current reporting period. By doing so, please highlight your main achievements and challenges encountered. ______182 Limit yourself to a maximum of 250 words.) ______182 Annex R: ______194 ToR for the ESAP2 Audit Report on the Quarterly and Final Financial Reports of Grants to SAIPs as part of PBS (a World Bank financed project) _____ 194 1. Background ______194 2. Objective of the project audit ______194 3. Preparation of the quarterly and final financial reports ______195 4. Scope of the audit ______195 5. Quarterly / final financial reports ______197 Annex s: ______200 ESAP2 Financial Reporting Format ______200 Annex T: ______233 Simplification of Financial Reporting Requirements of ESAP2 ______233
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List of Abbreviations
BT Budget Tracking
CBO Community-Based Organization
CFP Call for Proposals
CPV Check Payment Voucher
CRC Citizens’ Report Cards
CSC Community Score Card
CSO Civil Society Organization
CSP Charities and Societies Proclamation
DfID Department for International Development
ESAP Ethiopia Social Accountability Program
ESAP2 Ethiopia Social Accountability Program 2
EU European Union
FCA Financial Capacity Assessment
FTA Financial Transparency and Accountability
GoE Government of Ethiopia
MA Management Agency
MDTF Multi-Donor Trust Fund
M&E Monitoring and Evaluation
MoU Memorandum of Understanding
OFAG Office of the Federal Auditor General
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PB Participatory Budgeting
PBS Ethiopia Protection of Basic Services
PET Public Expenditure Tracking
SA Social Accountability
SAC Social Accountability Council
SAIP Social Accountability Implementing Partner
SNNPRS Southern Nations Nationalities and Peoples Regional State
SOE Statement of Expenditures
WB World Bank
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SAIP OM: Introduction and Purpose of the Manual
1. Introduction and Purpose of the Manual
In an effort to reduce poverty and enhance decentralized public service delivery to the poor, the Government of Ethiopia (GoE), with the support of International Development Partners, embarked on the Ethiopia Protection of Basic Services (PBS) project. PBS supports Ethiopia’s progress towards the Millennium Development Goals and helps improve broad based economic growth, governance and basic public service delivery. The Ethiopia Social Accountability Program 2 (ESAP2) is part of PBS and seeks to improve basic public service delivery by local governments. It aims to strengthen the use of social accountability tools, approaches and mechanisms by citizens and citizen groups, civil society organizations, local government officials and service providers as a means to make basic service delivery more equitable, effective, efficient, responsive and accountable.
ESAP2 includes a grant scheme as a funding mechanism for social accountability initiatives in Ethiopia. With funding from the scheme, grant projects can be implemented, which seek to give voice to the needs, priorities and concerns of all citizens on their access to and quality of basic public services in the areas of education, health, water and sanitation, agriculture and rural roads – the sectors supported through PBS.
This Operational Manual is developed to guide Social Accountability Implementing Partners (SAIPs) in their application for and implementation of an ESAP2 grant. The Operational Manual contains a detailed description of all the rules and regulations that are applicable to the grant scheme, its Call for Proposals and the actual implementation of a grant project. It presents the application, evaluation and contracting of an ESAP2 grant project in chapter 2 and discusses the general requirements for implementation of and reporting on a grant project in chapter 3. Chapter 4 is dedicated to the principles of proper financial management and procurement by which the contracted organizations (SAIPs) need to abide. Chapter 5 is set up according to the principle of FAQs (Frequently Asked Questions) and will provide the SAIPs with answers to their most frequent and pressing questions on the implementation and reimbursement of their ESAP2 grant project costs. Lastly, all standard formats which are required to be used in the different phases of the ESAP2 grant scheme are annexed to this Manual.
The Operational Manual is thus a guide for understanding what is expected from SAIPs and what SAIPs can expect from the ESAP2 Management Agency (MA) to ensure there will be equal and fair participation and a smooth and successful implementation.
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1.1 Protection of Basic Services Social Accountability Program (PBS-ESAP) 1.1.1 Background
At the beginning of the Millennium, Ethiopia’s human development indicators were amongst the very lowest in the world. In an effort to reduce poverty and enhance decentralized public service delivery to the poor, the GoE, with the support of International Development Partners, embarked on the Ethiopia PBS project in 2006. PBS supports Ethiopia’s progress towards the Millennium Development Goals and helps to improve broad based economic growth, governance and basic public service delivery. The objective of PBS is to contribute to expanding access and improving the quality of basic services in education, health, agriculture, water supply and sanitation, and rural roads delivered by sub-national governments, while continuing to deepen transparency and local accountability in service delivery. The PBS program is owned by the GoE, is financed in large part by government resources, and is implemented by using the country systems, while strengthening capacity for improved public financial management and accountability. PBS strives to strengthen and deepen financial transparency and accountability and Social Accountability (SA) initiatives. The objectives are to work further towards enhancement of transparency around public budgeting and monitoring procedures (planning, budget preparation, expenditures and audits, performance monitoring), and to enhance and scale up activities to engage civil society, citizens and citizen representative groups on basic services planning, budgeting, implementation, and monitoring to ensure that public basic service delivery reflects citizens’ needs and preferences. PBS’ Social Accountability component is closely linked with the PBS component on Financial Transparency and Accountability (FTA) and PBS aims to strengthen the cooperation between the two components further going forward. The FTA component is implemented by the Ministry of Finance and Economic Development through its decentralized system. It supports the “supply side” of citizen’s engagement and promotes information and communication activities with citizens on expected service standards, budgets and budget use, and public education on budget processes. Under PBS 3, the objective of the FTA component is to deepen citizens’ access to budget, expenditure and service delivery information and thereby enhance the participation of citizens in the planning and budget preparation processes. It aims to deepen engagement of citizens and citizen representative groups in public planning, budget processes and public service delivery at the local level, and will include support of local level discussion forums during and after budget formulation to strengthen the participation in the local planning and budgeting processes. The GoE is fully committed to the effective implementation of PBS, including the SA initiatives. With respect to the Charities and Societies Proclamation (CSP), the Ministry of Finance and Economic Development has assured that CSP will not impede the smooth implementation of the SA activities of PBS. The approach to the delivery of the SA of the Grant Scheme will continue the citizens’ engagement partnership framework already established under the pilot phase. This framework specifies the roles, relationships, and functions, and clarifies that SA for service delivery is about the efficiency and effectiveness of service delivery and as such it is not an activity that will be impeded by the CSP. Moreover,
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SAIP OM: Introduction and Purpose of the Manual
PBS funding of SA activities is considered as resources provided to the GoE to finance a government program. The GoEis committed to the principles specified in the framework for implementation of the Ethiopia Social Accountability Program that citizens and their organizations are the ones who engage with the service providers while local NGOs and others participate as facilitators and in capacity building. 1.1.2 Objectives of ESAP2
The Ethiopia Social Accountability Program 2 (ESAP2) is part of PBS and seeks to improve basic public service delivery by local governments by helping to make services better attuned to the needs and priorities of citizens. The overall objective of ESAP2 is to strengthen the use of SA tools, approaches and mechanisms by citizens and citizen groups, civil society organizations, local government officials and service providers as a means to make basic service delivery more equitable, effective, efficient, responsive and accountable. It targets both men and women, including those living with HIV/Aids and/or disabilities. ESAP2 is the logical follow-up of the pilot project ‘Ethiopia Social Accountability Project’ (ESAP1) that was implemented from January 2008 until June 2009. The purpose of the second phase is to scale-up the SA activities. Considering the lessons learnt during the first phase, ESAP2 will expand its coverage, put more emphasis on building capacity, on mainstreaming socially excluded groups, and on institutionalization and strengthening of monitoring and evaluation system.
ESAP2 as such seeks to give voice to the needs and concerns of all citizens regarding their access to and the quality of basic public services – basic education, health, water and sanitation, agricultural and rural roads. Through Social Accountability Implementing Partners (SAIPs), the program seeks to bring citizens into dialogue with local governments and service providers to contribute to and increase the demand for improved quality public basic services. ESAP2 will make use of a range of tools, mechanisms and best practices to build and enhance local capacity on SA in support of the GoE’s wider efforts to improve transparency, accountability and citizens’ participation in public basic services delivery. Service users and service providers will evaluate the access and quality of basic services using SA tools and agree on joint actions for service delivery improvements.
Through grant projects, SAIPs will provide intensive training for selected community representatives, citizen groups, and local government officials on SA principles, service standards and on selected SA tools to evaluate service delivery performance, and facilitate and support the use of the tools in selected woredas and kebeles.
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SAIP OM: Introduction and Purpose of the Manual
At the end of ESAP2, the program will have resulted in: Increased awareness of citizens and citizen groups of their rights, entitlements and responsibilities to contribute to and demand better quality public basic service delivery; Increased empowerment and involvement of citizens and citizen groups and communities in planning, budgeting, and implementation and monitoring of the quality of, access to and quantity of basic public service delivery; Increased capacity of SAIPs to empower citizens and citizen groups on use of SA tools, approaches and mechanisms; Increased capacity of public basic service providers to respond to community and citizens’ needs and preferences and be accountable; Improved quality of basic services in education, health, agriculture, water and sanitation, and rural roads attributed to the SA program. The above-mentioned objectives are to be achieved by implementing activities of the three external components of which ESAP2 exists: Capacity Development and Training (see also section 3.2), Monitoring and Evaluation (see also section 3.3.3) and, of course, the Grant Scheme.
ESAP2 is financed by a Multi Donor Trust Fund (MDTF) involving development partners through the World Bank. Currently, the development partners are Irish Aid, Department for International Development (UK-DFID),Kreditanstalt für Wiederaufbau (Germany-KFW) and the European Commission. 1.1.3 ESAP2 Grant Scheme and Budget
The grant scheme of ESAP2 is a vehicle for achieving the objectives of the program through financial, technical and capacity development support to grantees (SAIPs). The grant scheme of ESAP2 provides a funding opportunity to CSOs to develop and implement SA initiatives in Ethiopia. Funds are allocated to projects that contribute to the objectives of ESAP2 and thus seek to enhance citizens’ dialogue with local governments and service providers to contribute to and increase the demand for improved quality services in the areas of education, health, water and sanitation, agriculture and rural roads. The total Grant Scheme Budget for the first round of the Call for Proposals (CFP) started at $3,5 million but is expected to grow to $10 million by November 2012. Applicants can submit a grant proposal with a maximum budget of $ 237,000 (when targeting 3 woredas), $269,000 (when targeting 4 woredas) or $300,000 (when targeting 5 woredas).
The MDTF will make additional amounts available for this grant scheme. The total grant budget is foreseen at $13 million with, in that case, approximately 45-55projects. As the additional funding is expected to be released in due time, the next best applications under the current CFP will be considered for funding, until the total budget expires. For details on the exact award procedure of the current funds and the expected additional funds, see section 2.5. In any circumstance, the MA reserves the right not to award all available funds.
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SAIP OM: Introduction and Purpose of the Manual
Grant Scheme Budget at a glance
Total Grant Scheme Budget at the start of CFP1 $3,5 million
Total Grant Scheme Budget expected November 2012 $8,5 million
Foreseen Total Grant Scheme Budget $13 million
Maximum Budget Grant Application targeting 3 woredas $237,000
Maximum Budget Grant Application targeting 4 woredas $269,000
Maximum Budget Grant Application targeting 5 woredas $300,000
Number of SAIPs expected to be engaged after the November 29-30 2012 increase of the MDTF
Tentative number of SAIPs to be engaged based on total 45-57 foreseen grant budget 1.2 Social Accountability ESAP2 and thus its grant scheme focuses on Social Accountability (SA). SA is an approach in which citizens collectively demand for better public basic services from service providers, and hold service providers accountable for their performance. SA is used as a mechanism to inform and educate citizens of their constitutional rights, and responsibilities. It is also used as a means to inform citizens about their public basic service entitlements and service standards and engage communities with public officials and service providers to demand more and better quality public basic services. SA is thus a principle of good governance that relies on citizens’ engagement. ESAP2 seeks to build this engagement by using a range of instruments and tools, such as participatory budgeting, monitoring of public service delivery, and citizens’ report cards. 1.2.1 Social Accountability Tools
The basic SA tools that promote and foster effective, efficient, equitable and quality basic service delivery are Participatory Budgeting, Public Expenditure Tracking, Citizens’ Report Cards and Community Score Card. SAIPs should have an understanding of what these tools are about and how to effectively make use of them in achieving the objectives of their grant project and thus, eventually of ESAP2. Ultimately, the effectiveness and sustainability of SA tools are improved when they are “institutionalized” – that is, when the government has incorporated the use of these tools into its practices and when the state’s own mechanisms of accountability are rendered more transparent and open to citizens’ engagement. It is also improved when citizen groups and community based organization and membership-based organizations actively and routinely use SA mechanisms and tools to assess service providers’ performance, advocate and
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SAIP OM: Introduction and Purpose of the Manual negotiate for change, and participate in basic services planning and delivery.
By using the tools in the grant projects, capacity is built and lessons are generated by both the Ethiopian civil society and the government sector.
A brief description of the four frequently used SA tools is given below. All tools have been used in grant projects implemented under ESAP1. More information on the tools and how they were applied in the ESAP1 grant projects can be found on the following sites:
http://capacity4dev.ec.europa.eu/document/piloting-social-accountability-ethiopia
www.esap2.org.et
1.2.2 Participatory Budgeting (PB)
The process of PB involves stakeholders and/or independent individuals, such as citizens and citizen groups, in the formulation of the basic services budget. Through their involvement, they can influence the amount and priorities of budgets allocated to basic services delivery. In the process, stakeholders examine and assess public budgets in relation to policy, preparation processes, implementation and outputs. This implies information sharing, focus groups consultations, and collaborative discussions among different groups and in the end, citizen contributions to governments’ decision-making. If deemed necessary, civil society actors prepare alternative budgets aiming at influencing budget formulation by expressing their preferences for budget allocations. PB usually occurs at the local level but can be applied at higher levels of government. 1.2.3 Public Expenditure Tracking (PET)
PET surveys the flow of resources (human, financial, in-kind) through various levels of government to observe how much of the originally allocated public resources reach each level. Citizen groups can thus track how the local government actually spends funds, with the aim of identifying leakages and/or bottlenecks in the flow of financial resources or inputs. PET can track funds for basic services, such as funds for textbooks in primary education and funds for medication in health clinics. It can stimulate reforms through access to relevant information and reviewing priorities through interface meetings of government representatives and community members. Information is disseminated through media, publications and public meetings.
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1.2.4 Citizens’ Report Cards (CRC)
The CRC process involves gathering and disseminating citizen feedback on the access and quality of services to facilitate improvements in service delivery. The CRC is designed for a single locality and can be used in both rural and urban areas. CRC’s are surveys that compile service users’ opinions on their satisfaction with service delivery, availability, usage, quality and equity. A key component is interface meetings where citizens can engage with government officials to address their concerns regarding service delivery, quality or equity and jointly agree on a reform agenda and an action plan to be monitored by both sides. 1.2.5 Community Score Card (CSC)
A CSC is a tool where community members evaluate their access to basic services and the quality of services they receive. It is a participatory tool for assessing, planning, monitoring and evaluating basic services. In focus group discussions, community members develop indicators to evaluate the services they receive. At the same time, the service providers also assess in their focus group their performance in delivering services according to indicators. Access, quality and equity of basic service delivery are indicators used for evaluating performance. In interface meetings, service providers and service receivers present the results of their assessments, and discuss and analyze discrepancies found. Jointly, a reform agenda will be prepared with a plan of action to improve the services by all stakeholders. All stakeholders jointly steer and monitor the implementation of the action plan. 1.3 Sectors The ESAP2 Grant Scheme addresses five service sectors, namely education, health, water and sanitation, agriculture and rural roads. The latter sector is new to the program, as it has not been targeted in ESAP1. Applicants should demonstrate capacity and resources to operate their SA activities in at least two or more of these five sectors. Prospective grantees (SAIPs) are strongly encouraged to cover the performance of the sector as a whole in the kebele / woreda, not only engage with individual service facilities (such as individual schools or health centers). Below, we shortly sketch the sectors and provide examples on the challenges that exist in each sector’s service delivery. 1.3.1 Education
According to the previous ESAP1 experiences, the quality, relevance and equity of education have become a concern to citizens and citizen groups in Ethiopia. Examples of problems identified by the community in the education sector consist of insufficient number of teachers, unavailability of basic educational inputs and materials, unavailability of school facilities, and poor school and community relationships. Through engaging citizens and citizen groups in the locality with proper use and application of SA tools, implementing partners can create a conducive environment for dialogue between the local government (service providers) and the community (service users). This will help identify the basic education service delivery problems and enhances better service delivery through lobbying with the community. In ESAP2, the woreda administration can be involved in making the standards for education in their locality available, providing support in
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mobilizing the school community, designing and agreeing on action plan preparation based on the findings of the assessment by the community. 1.3.2 Health
The health service sector at woreda level is expected to provide basic health services to mothers and children. In addition, a woreda health center makes provision of basic health services that help to prevent communicable diseases, provide basic medications and provide basic health package services. A woreda administration has a role to monitor the basic health services delivered to citizens in the locality. The most common problems in health services that were identified in ESAP1 are unavailability of health professionals, shortage of basic drugs and health services, unavailability of sufficient and quality health equipment and facilities. Implementing partners through involving the community and with appropriate application of SA tools can increase citizens’ knowledge of the government’s policies regarding the government basic health service planning, budgeting and delivery. With proper application and use of the SA tools, the community will also be empowered to lobby for better health services through understanding of their rights. The SA tools will help identify health service gaps in a more systematic manner. 1.3.3 Water and Sanitation
Typical problems of the water and sanitation service in any woreda of the country as assessed in ESAP1 are inadequate budget allocation for the sector, poor accessibility, availability and quality of water supply and inadequate maintenance of the water supply, etc. In some cases, despite there is somehow sufficient infrastructure for the water supply, there is a poor management system of the water supply due to limited communication between the service providers and service users. SAIPs can enhance awareness of all relevant stakeholders on the water service delivery problems. The SAIPs can also help the community to contribute to improving water service delivery by engaging them to play an active role, indicate their needs and wishes to jointly improve the service. 1.3.4 Agriculture
Woredas are involved in agricultural services as they deal with the community (farmers) to enhance better productions. Through liaising with the zonal and regional governments, the agricultural office of the respective woreda administration follows up the supply of agricultural inputs (like fertilizers, seeds) and for example the assignment of agricultural extension workers. In the agricultural sector, the effective use of SA tools can bring results in the field of supply of agricultural inputs (for example fertilizers and seeds), prevention of illegal deforestation, increased conservation and the use of modern agricultural inputs. All this can be achieved by a positive contribution of both communities as well as service providers to a cooperative relationship.
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1.3.5 Rural Roads
The service sector of rural roads is new to ESAP2. In most woredas of the country, inaccessibility, poor quality and poor maintenance of rural roads are common problems, in which SA initiatives can play a role for improvement. The CSOs through working together with the respective woreda officials, can mobilize the community, while woreda administrations provide baseline data to the regional government on accessibility, service level and demand of the rural roads service sector in the locality.
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2. Application for anESAP2 Grant 2.1 Eligibility 2.1.1 Eligibility of the Applicants: Who Can Apply?
The ESAP2 Grant Scheme is only open to Ethiopian Charities or Societies and Ethiopian Residents Charities established for not for profit motives, such as regional development organizations, civil society organizations and faith-based organizations. The organization that requests funding needs to be registered with a legal license with the GoE and documentary proof of the registration needs to be provided with the application. Applicants can submit a proposal for this Call for Proposal (CFP) either individually or in a partnership with other organizations. Partnerships cannot exist of more than four organizations (one lead organization and three partners). Besides, each and every partner must be legally registered with the GoE. A partner cannot take part in more than one application, irrespective of the exact position of the organization in the application (lead partner or sub partner). In case a partner still submits more applications, all applications in which this partner participates will be rejected. Applications submitted by a partnership of organizations must attach a signed Partnership Statement to the proposal in line with annex E. 2.1.2 Eligibility of Applications: What Do You Need to Address?
The ESAP2 Grant Scheme will have to comply with the general notions of the program. Eligible projects must contribute to the realization of the overall objective of ESAP2 (see also section 1.1.2). Hence, each grant application is expected to present a project proposal that would contribute to the better use of SA tools, approaches and mechanisms by (a) citizens and citizen groups, (b) civil society organizations, (c) local government officials and (d) service providers as a means to make basic service delivery more equitable, effective, efficient, responsive and accountable. As indicated in section 1.3, grant applications submitted under this CFP need to address SA in at least two of the five service sectors: education, health, water and sanitation, agriculture and rural roads. Grant applications that focus their SA activities on other sectors than those 5 are not eligible. Grant applications should apply SA instruments in the sectors. The proposed projects should aim to cover the selected sectors in their entirety in the targeted woredas and/or kebeles, and avoid to engage only with individual service facilities (such as schools or health posts).
The grant application’s target group needs to be at woreda level (in Dire Dawa City Administration, this can be kebele or cluster level). Each application needs to target a minimum of 3 woredas and a maximum of 5 woredas. Per woreda, a minimum of 3 kebeles needs to be targeted.
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2.1.3 Eligibility of Costs: What Can Be Covered?
The ESAP2 Grant Scheme uses basic principles and cost categories for eligibility of costs to help applicants to prepare a solid budget and to set grounds for good financial management of the grant projects. Grants requested under this CFP have a maximum of $237,000 (when targeting 3 woredas), $269,000 (when targeting 4 woredas) or $300,000 (when targeting 5 woredas). The budget needs to be built on the eligibility principles of fairness, reasonableness and related to the proposed project’s activities only. This implies that the budget submitted with the application should consist of budget lines with proposed expenditures to be reimbursed from the grant’s funding, according to these principles. Expenditures will only be considered as eligible when:
The costs are incurred during the project’s lifetime; with the exception of the auditor’s costs for the last Audit Report;
The costs are indicated in the total estimated budget for the project, which is an integral part of the grant agreement;
The costs are necessary for the implementation of the project which is the objective of the grant;
The costs are identifiable and verifiable, meaning that when they are incurred by the SAIP, they can be recorded in the organization’s accounting system and can be supported by original documents;
The expenditures comply with the requirements of applicable tax and social legislation;
The costs are reasonable (fair market price), justifiable and comply with the requirements of sound procurement practice (please see section 4.2 for procurement guidelines).
It is up to the discretion of the applicants to ensure its proposed costs are in line with the applicable government directives, including those under the Ethiopian Charities and Societies Proclamation. All contracted SAIPs must fulfill their tax obligations as per the Tax Proclamation 286/2002 and the MA will not take any responsibility with regard to SAIPs’ tax obligations.
Applicants are encouraged to direct as much funding as is reasonable and realistic to program activity costs. Below are indicated several costs categories that are, in principle, eligible and can thus be included in the grant budget. The final decision regarding the eligibility of costs incurred by the grant beneficiaries will only be determined upon review of the submitted financial reports, relevant records and supporting documents (see section 3.3 and section 5.3 on how reimbursement for specific costs such as salaries takes place).
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Without derogating to the above principles, eligible costs may include the following:
Direct eligible cost categories:
Salary: full and part time staff cost who contribute their time for the project implementation;
Consultancy fee: costs for the work done by a consultant or expert specifically hired for the project on short term basis to carry out tasks on demand basis only;
Travel costs and subsistence: for staff, consultant and workshop/training participants who take part in the project implementation;
Workshops/Trainings costs: this includes costs for venue, refreshment, stationeries, etc;
Material production cost: costs incurred for the production and reproduction of materials for the purpose of the project;
Capital Asset: costs for the purchase of fixed assets such as office furniture, equipment, motor-cycles, etc., specifically for the purposes of the grant project;
Auditor’s costs: costs for the auditor for the preparation of the Audit Reports on the grant project’s finances. Each grant applicant is obliged to include this item in the budget.
Direct operational costs:such as transport costs, vehicle running costs, office rental and running costs, provided these are reasonable, relative to the project’s proportion and can be clearly linked to the project in question.
Indirect eligible cost categories:
Contingency reserve:not exceeding 5% of the estimated direct eligible costs. Actual spending is subject to prior writtenauthorization of the MA.
Overhead: a flat-rate funding applies of 7% of the actual total eligible direct costs to cover for overhead expenses. The flat rate is intended to cover running costs which are not included anywhere else in the budget. The applicant may be asked to justify the requested percentage before contracting. However, once the flat-rate has been fixed in the special conditions of the standard grant agreement, no supporting documents need to be provided.
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The following costs are ineligible and will as such not be accepted in grant application budgets nor will they be reimbursed if incurred by the project: Salary top up: any salary top up for the staff, who are currently working with the organization; Honorarium: any honorarium for the staff of the organization; Internal consulting: any fee paid to consulting service rendered by the grant organization’s own staff; Loan charge: the loan given for any party and related costs such as interest; Penalty: any kind of penalty or fine incurred by the organization; Legal cost: any legal fee in relation to any litigation by the organization; Redundancy payment: any redundancy payment other than what is indicated in the staffing cost; Bad debt: any charge as bad debt expense whether it relates to the project or not; Gift: gift or present given for anybody under any circumstance; Provision of future liability: any reserve to cover future liabilities; Costs related to the preparation and submission of the grant application under this Call for Proposals, including costs such as information gathering, staff time and travel; Purchase of land or buildings; Purchase of second hand equipment; Purchase of cars (new or second-hand); Any cost not related to the project. Upon evaluation and review of the application, the MA reserves the right to ask for justification on entries in the budget, request amendments or corrections, so as to reach a final accepted version of the budget to be included as an annex to the grant agreement (see also section 2.5.4). Each grant budget will be assessed according to the above-mentioned criteria and guidelines. The budget should be prepared following the format provided in annex D. 2.2 Period of Grant Implementation Grants which will be awarded to SAIPs can only be used for the implementation of their grant application. All applications need to be designed for an implementation period of a maximum of 24 months, with an expected earliest starting date of 1 September 2012 and a latest possible end date of 31 August 2014. The project design, objectives, project results and activities need to be designed to fit this predefined period of implementation. As indicated in section 1.1.3, the current CFP is used as a selection mechanism for the current available budget, as well as the expected additional budget envelope. Upon receipt of the additional budget envelope, the MA will consider the appropriate period of grant implementation that can apply.
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2.3 Application Submission The closing date for project applications under this CFP is Friday 22June 2012, 6.00p.m. local time. Applications need to be typed in English, preferably single-spaced with an 11 point Arial font, A4 size. Hand-written applications are not accepted. A complete application consists of:
3 fully completed ESAP2 Grant Application Forms and all required annexes (1 original and two copies), and
A USB or CD-rom containing all documents presented under 1) in electronic form.
Annex G provides you with a checklist with which you can verify whether your application is complete. Please use this list to avoid your application being rejected for reasons of incompleteness. An authorized representative must sign the original copy with an original signature. Only the full application forms, required annexes and documentary proof will be transmitted to the evaluators and assessors. Other documents, which are presented in the package (such as brochures, leaflets, materials previously developed) will be separated from the application package and will not be taken into account during evaluation. It is therefore of utmost importance to apply through the required documents and include all relevant information concerning your application in the application package.
All applications submitted will be registered according to date and time of receipt. A confirmation of receipt of your application will be provided in hard copy (when hand delivered) or mail (when delivered by registered mail).
Application Submission at a Glance Preferred Font Arial, 11 point, single-spaced Language English Number of hard copies to submit 3 (1 original, 2 copies) Number of electronic versions to submit 1 (USB or CD-rom) Deadline for submission of applications 22June 2012, 6:00 p.m. local time ESAP2 Management Agency Submission address Cape Verde Street (by recorded post-delivery, hand delivery P. O. Box 28024/1000 or private courier service, directly to MA): WMA Sets Building, 2nd Floor Addis Ababa, Ethiopia
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2.4 Request for Clarifications The Operational Manual should be clear enough to avoid potential applicants from having to request additional information during the CFP. During the course of receiving applications, the MA may conclude that additional information must be provided to clarify or modify aspects of the CFP. This need for adjustment or clarification can result from official requests for clarifications received by potential applicants, but also from omissions observed in the Manual by the MA itself. All potential applicants have an equal opportunity to raise their concerns and questions on the grant scheme and its concurrent procedures and guidelines with the MA. Requests for clarification or explanation can be sent in English writing (e-mail or hardcopy letter) to the MA at the address indicated below. All requests for clarifications need to be submitted on 8 June 2012 latest. To ensure that all potential applicants have equal access to the additional information provided through the request for clarification procedure, all questions and answers will be published anonymously on the ESAP2 website (www.esap2.org.et)no later than 15June 2012. All potential applicants are highly recommended to regularly consult the abovementioned website in order to have read any additional information provided on the CFP and the questions and answers published. In the interest of equal treatment of applicants, the MA will only reply to requests which deal with the procedures and guidelines of the CFP.
The MA will not provide any information or response on the eligibility of an applicant, the suitability of a project application or budget or any other information that puts the applicant in an advantaged position in comparison to other potential applicants. After 15 June 2012, the MA has no obligation to provide further clarifications.
Requests for Clarifications at a glance Deadline for requests for 8 June 2012 clarification or explanation Language of request English Hard copy letter, e-mail or fax to ESAP2 Grants Manager at: ESAP2 Management Agency Method and address for P.O. Box 28024 / 1000 submission Cape Verde Street, WMA Sets Building, 2nd Floor Addis Abeba, Ethiopia Fax: +251 (0)11 663 2567/E-mail: [email protected] Publication of MAs answers to 15 June 2012 the requests for clarification on www.esap2.org.et
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2.5 Evaluation, Selection and Contracting of Applications The evaluation and selection of applications will start after the CFP has closed. The evaluation process is divided into three phases: 1) Evaluation of eligibility and administrative criteria(see section2.5.1) 2) Evaluation of the quality of the grant application and applicant (see section 2.5.2) 3) Financial Capacity Assessment (see section 2.5.3.1) 2.5.1 Evaluation of Eligibility and Administrative Criteria
The first phase of evaluating the compliance with the eligibility and the administrative criteria entails certain rules of procedures and standards. The eligibility and administrative criteria determine the conditions for participating in this CFP. The MA will perform the evaluation, as it is not score-based. The process entails a verification of pre-defined objective criteria, which are presented in annexG. Only applications that meet the eligibility and administrative requirements will be presented to the assessors for the second evaluation phase, the assessment of the quality of the application. Failure to meet the administrative and eligibility criteria thus immediately results in a rejection of the application, without assessment of its quality. All applicants are therefore encouraged to check carefully, before submitting their application, whether all criteria set in annex G are met.
The following eligibility criteria apply:
The applicant is a legal entity established for not for profit motives and is registered with the GoE as an Ethiopian Charity or Society or Ethiopian Residents Charity (and documentary proof of this is provided);
(If applicable) All partners in the application are legal entities established for not for profit motives and are registered with the GoE as Ethiopian Charities or Societies or Ethiopian Residents Charities (and documentary proof of this is provided);
The grant application targets at least two sectors;
The grant application targets 3-5 woredas;
Per woreda, the grant application targets at least 3 kebeles;
The grant application budget does not exceed the indicated maximum amount of $237,000 for applications targeting 3 woredas, of $269,000 for applications targeting 4 woredas or $300,000 for applications targeting 5 woredas.
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The following administrative criteria apply:
The application is in English;
The application is typed;
The application is received by the MA before the closing date and time of this CFP (see also section 2.3);
The application submitted is complete and in the formats annex to this Operational Manual;
The application submitted consists of one original and two copies of the complete application, as well as one electronic copy on a CD or USB stick.
2.5.2 Evaluation of the Quality of the Grant Application and Applicant
Applications that have met the eligibility and administrative criteria will move on to the second phase of evaluation. To avoid any conflict of interest, a team of independent assessors will perform the second phase of evaluation of the quality of the proposal. Two assessors will assess every application. Scores will be awarded on the predefined evaluation criteria presented in the Grant Application Evaluation Grid in annexH. The Grant Application Evaluation Grid provides for a standardized rating system per pre- defined variables with a total maximum score of100.The grid includes as many as objective criteria possible to ensure a fair and transparent selection of applications. Applications are required to attain at least 50% of the scores on organizational capacity and on relevance (see also annex H).
The mean score awarded by the two assessors will be the final score of the application. In case the scores of the two assessors vary considerably (approximately 15% variation), a third assessor will be assigned to assess the application at hand. The third assessor’s score will be used to establish the deviant scoring. In case a third assessor has been assigned, the score most deviant from the other two scores (be it lower or higher), will be disregarded and not used to establish the mean of two scores. In case the deviation between the three scores is the same, the middle score is used as the final score of the application. A sufficient number of assessors will be assigned to ensure a smooth and efficient process.
The quality of the applications is assessed, based on four main categories:
1. Organizational Capacity 1.1 Operational Capacity 1.2 Financial Capacity 1.3 Expertise and Experience
2. Quality of the Application 2.1 Quality of the Project Design
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2.2 Relevance 2.3 Feasibility 2.4 Impact 2.5 Sustainability
3. Logical Framework
4. Budget
Below, we shortly discuss the categories and we explain the relevance of each criterion. Applicants are advised to give particular attention to the evaluation criteria and the Evaluation Grid of annex H. Specifically addressing in your application how the questions posed in these sections and annex will be dealt with, increases the chance of a positive evaluation and thus of being selected.
2.5.2.1 Organizational Capacity
In assessing the applications, focus will not be restricted to the content of the grant application. In addition, the capacity of the applicants will also be assessed. As the SAIPs will be implementing the activities, their management and technical capacity to do so, needs to be evaluated. The MA is interested in evidence that the applicant has the adequate capacity to implement the proposed activity and a grant provided will be efficiently used. In addition, the MA wants to know whether the lead applicant, being the future signatory of the grant agreement with the MA, has the capacity to manage and administrate the grant financially as well. The lead applicant will namely be fully responsible for (financial) management of the grant towards the MA.
The SAIPs’ capacity is evaluated in three sub-categories, being the Operational Capacity of the lead applicant, the Financial Capacity of the lead applicant, and the joint Experience and Expertise in implementing comparable projects and activities.
Please note that in order for the application to be included on the final ranking list, and thus be considered for contracting, the application needs to be awarded with at least 50% of the maximum scores on Organizational Capacity and of the maximum score on Relevance (see 2.5.2.2.2). In case a grant application is excellently written, but not relevant to ESAP2, the applicant will not be awarded with an agreement, nor will an applicant which is assessed as organizational incapable.
2.5.2.1.1 Operational Capacity
Operational Capacity is the ability of the organization to perform its key organizational and programmatic functions. Simply stated, it is about having the right people, skills, resources, and approach in place to implement the grant application. In this perspective, the quality of the applying SAIPs is assessed on issues such as technical expertise, service delivery skills, monitoring and evaluation strategies, and for example outreach approach. In the application, applicants are requested to highlight their available resources, skills, systems and approaches needed and available to implement and deliver on the proposed grant project. As
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the MA will conclude the agreement with the lead applicant, the evaluation of this variable will mainly be built on the lead applicant’s capacity and will cover issues such as (but not limited to):
What is the organizational structure and what roles and responsibilities does this structure have? Are community members and leaders included?
What is the objective of the organization and what are its core areas of expertise?
What are the relevant skills of the staff to operate in the field of SAin the ESAP2 sectors?
What networks does the organization belong to?
The extent to which the organization is embedded in the Ethiopian society? What partners, donors, community organizations, citizens associations and local governments does the organization work with?
To what extent are crosscutting issues, such as gender and social inclusion reflected in the organizations’ management structure and strategies?
(if applicable) To what extent is the partnership strategy expected to support the successful implementation of the grant application? Is capacity building within the partnership foreseen?
2.5.2.1.2 Financial Capacity
Financial capacity represents available organizational resources and relationships – both internal and external – that enable the applicant(s) to pursue its/their missions and fulfil their roles. It is defined, on the one hand, by the ability to generate and administer funds, and on the other hand, by the instruments and mechanisms that structure the relationship between the organization and funder. The mix of types and sources of funding is as important as the level of funding to an organization’s capacity to pursue its work effectively, efficiently and sustainably. The lead applicant is evaluated on its financial capacity, considering issues such as (and not limited to):
The extent to which the lead applicant has demonstrated acceptable record keeping. (Note that this will be further checked during the Financial Capacity Assessment, in case the grant application is shortlisted for contracting, see section 2.5.3).
The extent to which the lead applicant has project and financial management capacity and experience in managing related projects with other donors;
The extent to which the lead applicant fulfils minimum staff requirements, which ensure the existence and execution of accounting procedures and proper financial management. (Note that this, in case of short listing, will be further checked during the Financial Capacity Assessment, see section 2.5.3)
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2.5.2.1.3 Expertise and Experience
Proven experience in implementing comparable projects and activities is important as it heightens the chances of a successful implementation of the current grant application. The evaluators will assess the extent to which the applicant(s) have previous experiences that are relevant for the implementation of this grant project. The evaluation will take issues into account, such as:
The extent to which the applicant(s) has/have a track record with other donor organizations on management of similar size projects/activities and/or relevant sectors and have achieved tangible results;
The extent to which the applicant(s) has/have a track record or previously worked in the proposed woredas.
2.5.2.2 Quality of Application
The proposal should present a technically sound approach to addressing issues or needs relevant to the SA program in a realistic manner. The grant application’s approach should also be evaluated in terms of appropriateness in the cultural context and geographic area. The evaluation of the Quality of the Application is divided in five sub-categories: Quality of the Project Design, Relevance, Feasibility, Impact and Sustainability.
2.5.2.2.1 Quality of the Project Design
Designing a good project is easier said than done. A successful project is the result not only of the accuracy of a technical solution, but also of the acceptance by all the parties involved of the need for, and the approach to implementing the project. A good project design entails therefore a tailored project approach towards realistic and measurable goals, tasks, outputs and outcomes. It is driven by a sound project cycle management and requires continuous monitoring and evaluation (M&E) as to achieve desired results.
In this respect, the applicant will be evaluated on the proposed project design and is asked to describe the project strategy, M&E and the resourcing, with specific reference to goals, tasks, outputs and outcomes set. The design should ensure that interventions are ethically sound, technically up-to-date, relevant to the program setting, and acceptable to or endorsed by the beneficiary populations, paying sufficient attention to social inclusion of vulnerable groups.
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The assessment of the grant application will take issues into account, such as:
To what extent is a clear project strategy (or strategies) part of the project intervention? To what extent is a specific strategy on addressing and including socially excluded groups like women, children, people living with HIV and Aids, people with disabilities, and the elderly included in the grant application? To what extent have stakeholders participated in both the design and implementation of the grant application? To what extent is the project goal clearly formulated? Does it address the core problem and express the impact the project will have on the beneficiaries? To what extent are the roles of the beneficiaries clearly demonstrated in the application? To what extent are the results realistic? To what extent are the indicators measurable? To what extent have external factors and risks been identified that can affect the implementation of the application? Are appropriate measures proposed? To what extent is M&E of the grant project’s progress been adequately resourced?
2.5.2.2.2 Relevance
The relevance of the grant application is linked to the question whether the grant application and the proposed interventions are consistent with the beneficiaries' requirements, needs, priorities and partners' and ESAP2 requirements and policies. The question of relevance often becomes a question as to whether the objectives of the proposed intervention or its design are appropriate against given circumstances. For ESAP2, relevance of the grant application deals with issues such as:
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To what extent is the proposed objective relevant for the local situation? To what extent does the choice of the target sector correspond with the needs of the target beneficiary and target area? (See also the section 2.5.2.5 on higher relevance) What is the relation between the proposed action and the ESAP2 objectives? To what extent do the formulated objectives comply with the objectives of ESAP2? (Objectives are the statements on what is to be achieved by the intervention) To what extent is the choice of the target woredas relevant for ESAP2? (see also the section 2.5.2.5 on higher relevance) To what extent is the target group relevant for ESAP2? Are marginalized groups sufficiently involved as a target group?
2.5.2.2.3 Feasibility
The application will be evaluated on its feasibility, meaning the capability of accomplishing the approach or targets set. Two general levels of feasibility are considered: 1) Operational feasibility: operational feasibility resolves around the capability to technically reach the results envisaged. It is about issues such as:
To what extent are the formulated objectives and results reachable?
To what extent is the proposed implementation and timeframe of the activities of the grant application realistic?
Has the approach been used elsewhere and been successful?
2) Contextual feasibility is about the enabling environment, are consensus and cooperative attitudes expected from actors involved, such as target groups, local government etc. It is about issues such as:
The extent to which woreda representatives, management and beneficiaries support the grant application? Are any Letters of Commitment from target woredas issued, supporting the implementation of the grant project in their community?
To what extent have the beneficiaries been involved in the planning and development of the project? (Early involvement reduces the probability of resistance towards the project)
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2.5.2.2.4 Impact
The grant application should clearly describe what the envisaged impact of the proposed project is on the ground. Impact relates to tangible and intangible effects (consequences) of the proposed grant project for the beneficiaries and the targeted woredas. These effects can be positive and negative, primary and secondary long-term effects produced by a development intervention, directly or indirectly, intended or unintended. Assessing the impact of the grant application could for example focus on issues such as:
What will happen as a result of the project?
How will the project make a difference in the targeted woredas?
How will this project change beneficiaries’ lives and opportunities, especially for socially excluded groups?
Would the proposed activity have influence beyond its aims, directly or indirectly, intended or unintended?
From the point of view of the beneficiaries, are environmental effects acceptable compared to the positive desired effects of the intervention?
2.5.2.2.5 Sustainability
Finally, the grant application should include how it will achieve sustainability on the ground after the grant project is ended. Sustainability relates to the continuation of benefits from a development intervention after major development assistance has been completed. It refers to the probability of continued long-term benefits. Applications should therefore include a sustainability strategy that describes the possibilities for replication and extension of the project’s outcomes and includes a mechanism for long-term sustainability of the project’s outcome. Assessing sustainability revolves around issues, such as:
The extent to which concrete proposed measures or activities sustain the project’s achievements and activities;
The extent to which the grant application is related to previous or other projects and activities (e.g. main policies) with and / or the beneficiary partner;
The extent to which the results of the project are disseminated outside the partner organisation and target woredas;
The extent to which positive side effects / spin offs are to be expected;
The extent to which lasting benefits after the intervention are realistically expected;
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Are there key partnerships with other civil society organizations, service providers, woreda officials that will help sustain the project? Are these partnerships, especially with woredas formalized in Letters of Commitment (if so, include them!);
The extent to which project activities can continue after funding ended?
2.5.2.3 Logical Framework
The application should include a consistent logical framework (LogFrame), clearly identifying the impact or objectives your grant project will achieve. A LogFrame is in essence a cause and effect matrix where inputs lead to outputs. Outputs lead to specific objectives, which in turn lead to overall objectives. The format for this matrix is presented in annex B. The LogFrame of your grant application should present the key elements of your development intervention and their interrelationships (intervention logic). Besides, your LogFrame should identify the inputs and outputs the project or program will deliver to enable achievement of the proposed objectives. In all, objectively verifiable (measurable and/or tangible) indicators need to be stated as to measure achievement of your targets. When assessing the LogFrame, the evaluators will assess the quality of the LogFrame, the extent to which objectives, results, activities and inputs are logically interconnected.
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2.5.2.4 Budget The budget of the grant application will be assessed on compliance with our guiding principles of fairness, reasonableness and related to the proposed project’s activities. In addition, the budget will be checked on inclusion of ineligible costs, whether the estimated amounts correspond with the anticipated activities and outcomes, and whether the budgeted amounts are realistic for the implementation of the proposed activities (see also section 2.1.3 and 5.3 on more detail on (in)eligibility of costs). After evaluation and review of their application and during the contract negotiation, the MA reserves the right to ask for justification on entries in the budget and to request amendments or corrections, so as to reach a final accepted version of the budget which, in case the application is selected for contracting, will be included as an annex to the grant agreement. Each grant budget will be assessed according to the above-mentioned criteria and guidelines and the rules as set in section 2.1.3. The final decision regarding the eligibility of costs incurred by the grant recipients will only be determined upon review of the submitted financial reports, relevant records and supporting documents.
2.5.2.5 Higher Relevance
The ESAP2 Grant Scheme is open for project applications addressing at least two of the five pre-selected sectors in a minimum of 3 and a maximum of 5 woredas in any of the regions of the country. However, ESAP2 seeks to stimulate a fair distribution of targeted woredas and sectors across the country, seeks to reach out to the emerging regions (Afar, Benishangul Gumuz, Gambella, and Somali) and seeks to include a considerable number of CSOs to ensure nation-wide coverage and capacity building. Therefore, grant applications submitted by partnerships and grant applications that target certain sectors or woredas are considered to be of higher relevance for ESAP2 than applications without those characteristics. To ensure a fair and transparent selection process of grant applications, the MA attaches higher relevance to grant applications that fulfill certain specific requirements. Only applications that fulfill any of the requirements below, will be able to receive the maximum number of points on the specific question and thus this application has an increased chance of being shortlisted for contracting. Below, we explain to which specific variables we attach extra value. This is also reflected in the Grant Application Evaluation Grid (see annex H).
2.5.2.5.1 Partnerships
As partnerships provide the opportunity for less experienced CSOs/SAIPs to learn from experienced CSOs/SAIPs and ESAP2 seeks to maximize the capacity building of CSOs/SAIPs across Ethiopia, the MA welcomes applications submitted by partnerships. An application will score higher on the variable of relevance when it is submitted by a partnership, where the cooperation between the organizations clearly brings added value to the implementation of the grant application, where a clear partnership strategy is included, that defines each all parties’ roles and responsibilities and a strategy on how the partners seek to build the capacities of all their consortium.
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Only applications that fulfill the above-mentioned criteria will be awarded with the maximum number of points on this variable (see 2.2 inannexH).
2.5.2.5.2 Sector Coverage
To be eligible, grant applications submitted under this CFP need to address at least two or more of the five sectors (education, health, water and sanitation, agriculture and rural roads, see also section 1.3). The latter sector was not targeted in ESAP1 and is therefore new to the program and the sector of agriculture was only targeted very limited under ESAP1. Therefore, to the MA, grant applications targeting the sector of rural roads and/or agriculture are of higher relevance to the Grant Scheme than applications targeting the other sectors. The maximum amount of points on relevance of the target sector (see 2.2 in annex H) will only be awarded to applications that target those sectors.
2.5.2.5.3 Geographical Coverage
The ESAP2 Grant Scheme is open for project applications that target a minimum of 3 and a maximum of 5 woredas in any of the regions of the country (in Dire Dawa City Administration, kebeles and clusters can be considered). Grant projects can thus be implemented in every region of the country. However, while ESAP2 seeks to stimulate a fair distribution of targeted woredas across the country, it also seeks to reach out to the emerging regions (Afar, Benishangul Gumuz, Gambella, and Somali). At the same time, it wishes to consolidate the gains and deepen processes of those woredas that were targeted under ESAP1. Therefore, grant projects that are targeting certain regions or woredas are considered to be of higher relevance for ESAP2. This is also reflected in the Grant Application Evaluation Grid (see annex H, specifically item 2.2). Only grant projects that target woredas that fulfill the requirements below will be awarded the maximum score on the evaluation criterion of ‘relevance of the target area’: 1) Woredas that were target woredas in pilot projects implemented under ESAP1; 2) Woredas with significant service deficiency/deprivation levels, based on state data; 3) Woredas where PBS Local Investment Grants (LIGs) have been implemented; 4) Woredas located in the emerging regions (Afar, BenishangulGumuz, Gambella, Somali) 5) ‘Hot Spot’ woredas or those at strategic locations with high potential for snowballing the demonstration effect to neighboring woredas and ability to serve as the center in a cluster- based approach.
In the application, applicants need to justify their choice for their target woredas, irrespective of whether the target woreda falls under bullet 1, 2, 3, 4 or 5. A list of woredas that qualify under bullets 1-3 is provided in annex F; for all target woredas falling under bullet 1-4, there is a clear criterion to establish the relevance of a target woreda. To assess the relevance of a woreda that falls under bullet 5 (‘Hot Spot woreda’), it is up to the applicant to include in the application a clear and convincing justification for the choice of the target woreda. The evaluators assess the extent to which the justification is convincing and whether the target woreda is indeed relevant.
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2.5.3 Provisional Selection (Shortlisting) of the Applications
The total score of each eligible application will be the result of adding the scores for each section of the ESAP2 Grant Application Evaluation Grid. After all applications have been scored, applications will be ranked based on their total score from high to low. Only those applications that met the eligibility and administrative requirements and that were awarded at least 50% of the score on organizational capacity and relevance will be included in the final ranking list. A provisional list of applications that will be awarded with a grant will be compiled, starting with the number 1 on the ranking list and going down the ranking until the grant scheme budget envelope is depleted. As indicated previously, the WB will most likely make additional funds available. As this is expected in due time, the current CFP is used as a selection mechanism for the enlarged grant scheme budget of $13,518,701,00. As soon as the additional budget is made available, the ranking list of this Call will once again be used to identify the additional applications that can be awarded with a grant. As the timing of the availability of additional funds is unknown, the award of the additional budget to the grant applicants of this call might take place a few months after the award of the grants under the current available budget.
The ESAP2 MA is responsible for the selection of the Social Accountability Implementing Partners (SAIPs), based on the evaluation scores and the funding available and submits the list of proposed SAIPs to the Steering Committee of ESAP2 for final endorsement, but only after the proposed SAIPs have passed the third phase: the Financial Capacity Assessment (see also section 2.5.3.1) In any circumstance, the MA reserves the right not to award all available funds.
2.5.3.1 Financial Capacity Assessment
The MA will inform applicants that they have been provisionally selected (‘shortlisted’) on the merit of their proposal and implementing capacity. They will be requested to supply the following documents in order to allow the MA to verify once again the eligibility of the applicants and their partners:
Bank Detail Verification Form (see format annex J), together with a recent bank statement of the organization to verify the current bank account.
Legal Verification Form (see format annex K), which will be cross-checked with the supporting documents provided by the applicant. Any missing supporting document or any incoherence between the Declaration by the applicant and the supporting documents may lead to the rejection of the application on that sole basis.
A copy of the latest audited annual report (in case the applicant has indicated in the application format to be in the possession of this report).
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Every SAIP that has been selected based on the technical merit of their proposal, their implementing capacity and the reasonableness of the budget, will be assessed more elaborately by the MA on their financial capacity. The assessment visit to the SAIP’s offices will be conducted immediately after the evaluation process and before contract signature. Neither grant agreement nor funding will be awarded to the SAIP before the assessment is done.
The MA performs the Financial Capacity Assessment (FCA) in a visit to the shortlisted lead applicant, as they are the envisaged contract signatory. The lead partner is the principle focal point for the Financial Capacity Assessment. However, it is up to the MA to decide whether an assessment of (any of) the sub partners is required as well. The purpose of the FCA is to make sure that the applicant has the capacity to implement the proposed activities as described in the grant proposal, as well as identify areas that require special capacity building interventions or major concerns that may prevent the MA to issue an award to the organization. The FCA will verify whether all principles of proper financial management for SAIPs are being addressed and followed, and will allow the MA to address any identified gaps in the financial management at the level of SAIPs.
The FCA consists of a list of questions covering all necessary aspects of financial management, divided in six sections: Planning and Budgeting, Basic Accounting Systems, Financial Reporting, Internal Controls, Grant Management and Staffing. Based on the scores given to each question within those six sections, a total score will be given, defining the overall capacity of the SAIP. Based on this capacity, the MA can decide the following: Not to award a grant agreement to the SAIP, if the identified capacity is too low, resulting in a too high financial risk; Award a grant agreement to the SAIP with the condition that certain controls and tools proposed by the MA are adopted; Award a grant agreement to the SAIP with a training plan to address the identified weaknesses. This will be undertaken in close consultation with the Capacity Development and Training Team at the MA (see also section 3.2). In case a provisionally selected SAIP does not pass the FCA, the application will be rejected and replaced by the next best application in the reserve list that falls within the available financial envelope. 2.5.4 Contracting
2.5.4.1 Assessor’s Requirements and Contract Negotiation
After passing the FCA, the MA will present the list of proposed ESAP2 SAIPs to the ESAP2 Steering Committee for endorsement. Only after their approval, the MA will start the negotiation phase with the selected SAIPs. During the contract negotiations, the MA and the SAIP will discuss jointly where small adjustments of the grant application, the budget, or the organizational management system are required. The technical team and the Grants Manager will work with each shortlisted SAIP to determine the appropriate adjustments to be made. Adjustments
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requested by the MA are based on the findings of the Financial Capacity Assessment (see section 2.5.3.1) and on the comments and recommendations brought forward by the assessors during the grant application evaluation. Adjustments to the budget can be requested by the MA at all times, irrespective of the number of points the narrative grant application was awarded with. In case no agreement can be reached during the contract negotiation, the MA is not obliged to award the grant agreement and can at all times decide not to issue the grant agreement.
Requests for adjustments by the MA and the response from the SAIP will be documented, leading to the final version of the budget acceptable to both the MA and the SAIP. The final agreed version will be annexed to the grant agreement. No award can be signed, and no payment can be made to a SAIP until the contract negotiation is done and an agreement has been reached.
2.5.4.2 Agreement and Method of Payment
Once all negotiations are finalized and documented and the grant application and grant budget are adjusted to reflect the outcomes of the contract negotiations, the grant agreement can be prepared for signing. The grant application and grant budget are an integral part of the agreement. The grant agreement will be prepared in two copies; both original copies of the grant agreement shall be signed and stamped by the authorized persons on behalf of the MA and the SAIP. Both the MA and the SAIP will receive an original signed copy. No advance payments or any financial transfer will be released to the partner until the duly signed original agreements are received by the MA and participation of the relevant project staff in the MA’s Pre-disbursement Trainings.
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ESAP2 makes use of an advance payment mechanism. Based on a request for advance payment (see annex L), to be submitted by the SAIP to the MA, a first advance payment can be transferred to the SAIP. SAIPs need to report on the use of the advance payment in their Quarterly Financial and Narrative Reports (see also section 3.3.1). Only after approval of both Quarterly Reports, a new advance payment request can be submitted by the SAIP to the MA. The SAIP can thus itself ensure that sufficient funds to implement the activities are at its disposal by submitting the required Quarterly Reports timely and in accordance with the required standards. Final clearance of the advances received will take place upon receipt and approval of the Audit Reports (see section 3.3.1.3).
2.5.4.3 Amendment of the Grant
During the course of implementation, it may become necessary to modify or amend the initial grant agreement for a rational justification. Modifications are generally made to reflect revisions to project descriptions or budgets, or other substantial changes to the award, such as extension of the contract period due to unforeseen situations arisen after contract signature. If a modification is needed, the SAIP should contact the grant manager at the MA to discuss the situation. If all parties agree that the grant should be amended, the SAIP should prepare an official request in writing requesting the amendment, and send it to the grant manager. The request should include details of the requested change, justification for the change, and in the case of budgetary or activity changes, a revised budget showing the old budget, proposed change and new budget by line item.
Modifications or amendments must be requested prior to the grant close out date and prior to incurring expenses related to the change. If this is not done, the MA cannot approve the request and any additional expenses will be the responsibility of the SAIP. The MA makes no commitment to cover expenses incurred outside of the scope of the original grant if there has not been written approval to do so. In any case, amendments cannot call into question the award of the grant.
2.5.4.4 Suspension and Termination of the Grant
Suspension would be based on an extraordinary situation that has arisen during project implementation and has the potential to make the whole grant project or a significant part of it improbable to be carried out. Suspension may lead to termination of a grant agreement if the issue under discussion cannot be resolved within the acceptable timeframe set by the MA through taking all the necessary corrective actions. It is the MA’s objective that grants are successfully implemented. However, unforeseen circumstances may develop during the course of implementation that could put the achievement of this objective in question. For example, the SAIP may become insolvent during implementation of the grant or other conditions may develop that can hinder the SAIP’s successful implementation of the program. In such situations, we have provided for terms and conditions that will allow the MA to suspend or terminate the grant agreement.
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All grant agreements can unilaterally be terminated in the event that donor support for the program is terminated or reduced or a partner materially fails to comply with the terms and conditions of the grant agreement. Since material failure is a relative term on which the MA and the SAIP may disagree, the MA will work with the SAIP to remedy instances of non- compliance before as drastic an action as termination becomes necessary. All instances of non-compliance must be supported with adequate documentation. Moreover, the grant agreement can be ended, if the SAIP in question has lost its registration with the GoE.
When a SAIP fails to comply with the terms and conditions of the grant agreement signed, a written notice will be sent by the MA, explaining the findings of non-compliance and providing a reasonable amount of time for the SAIP to correct any deficiencies. Under certain circumstances, both the MA and the SAIP may agree that a change in the external environment or unforeseen incidents have made the program infeasible, irrelevant, or otherwise undesirable to complete. In such instances, the MA will, based on consultation with the SAIP, inform in writing the date for termination of program activities.
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3. Implementation of an ESAP2 Grant Project This chapter contains important information for SAIPs that have signed a contract agreement for the implementation of an ESAP2 grant project. It presents the different roles and aspects of participation in ESAP2 with a grant project, such as the training programmes and support offered by the MA, the reporting cycle and closing mechanisms. The principles of sound financial management and procurement are presented in chapter 4. 3.1 Roles and Responsibilities in Implementation 3.1.1 The Management Agency (MA)
For an efficient implementation of ESAP2, a Management Agency (MA) outside the Ethiopian government structure is established. The MA is responsible for the overall program coordination and provision of capacity development, technical guidance and supporting of the implementing SAIPs. The MA is responsible for the implementation of the different components of which ESAP2 exists:
1. Programme and Financial Management 2. Capacity Development and Training (see also section 3.2) 3. Monitoring and Evaluation (see also section 3.3.3) 4. Grant Scheme With regard to the latter, the MA is responsible for the management and organisation of the grant scheme and as such is the contractual partner of the SAIPs for the implementation of their grant project. With regard to the implementation of the grant scheme, the MA has the responsibility to:
Supervise, monitor and evaluate the grant projects, both content-wise and financially to ensure and capture program results; Oversee and manage the accounting of grants disbursed to contracted SAIPs Provide training and technical guidance to SAIPs on the implementation, financial reporting and management of the SA program at the Woreda level.
In practical terms, this means that the MA is the direct contact point for SAIPs on the grant received from ESAP2. 3.1.2 The Social Accountability Implementing Partner (SAIP)
SAIPs are responsible for the implementation of the contracted grant project. As such, they are responsible for the community mobilization, creating awareness and building the capacities of citizens and citizens groups on their rights, responsibilities and entitlements to contribute to and demand better public basic services. SAIPs report to the MA on the implementation of their grant project. Besides the implementation of the activities foreseen
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in their grant projects, SAIPs are required to participate in the trainings, which are offered to them as part of the Capacity Development and Training (see section 3.2). The success of a grant project, however, does not only depend on the skills to train and to achieve the results envisaged. It also largely depends on how the project activities are implemented and the financial resources are managed. To this end, the SAIP shall put maximum effort in the optimal utilization of the grant and ensuring a sound financial system is in place. SAIPs have the responsibility to:
Ensure that an adequate financial system with internal controls is in place; Ensure qualified and capable staff is in place to properly administer the grant budget; Manage the financial resources of the grant project properly and effectively; Ensure the requirements outlined in this Manual are sufficiently addressed in their internal financial management system; Implement the grant project in accordance with the grant agreement. This includes, amongst others, the fair and reasonable spending of the budget, proper documenting of the implementation (both financially and in terms of progress on reaching results) and adhering to the contracted reporting schedules and the agreed reporting deadlines.
The SAIP will be solely responsible for any kind of other report required on this project, for example to the GoE and relevant governmental bodies. The MA will not take any further responsibility in this regard. 3.2 Capacity Development & Training Program The capacity development program for SAIPs will be designed based on the contracted grant applications and the FCA conducted amongst all SAIPs (see section 2.5.3.1). All SAIPs will need to participate in the capacity development sessions hosted by the MA. The first session is the Social Accountability Project Preparation workshop. This session will focus on all aspects that are necessary for the implementation of the SA project. The topics will include grant management, including the financial management and reporting requirements, SA approaches and tools, and monitoring and evaluation responsibilities. The program is provided to all SAIPs to support them in understanding the overall implementation approach of ESAP2 and to support them in fulfilling their grant agreement obligations.
The second capacity development session is on social inclusion and vulnerability. The focus here is to ensure that vulnerable groups are mainstreamed throughout the project including in the planning and implementation phases. The SAIPs will be trained on how to do this within their current plans. The training will focus on gender, children, people with disabilities, people living with HIV and AIDS and the elderly. Experts in these various fields will jointly conduct the training. The two program-wide support sessions will be offered in the first three months after contracting and will thus take place in parallel with the grant project implementation.
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Next to these grant program-wide support sessions, the MA will negotiate and develop with each SAIP a capacity development and training strategy, based on the FCA and their exact training needs. Additional capacity development and training will be developed based on the respective SAIPs’ plans (including SA tools) and through the learning benchmark training sessions (see section 3.3.4 on learning benchmark). Besides participation in the training program that is offered to the SAIPs, all SAIPs are obliged to provide and share their experiences and lessons learnt with other SAIPs, when requested to do so by the MA. This way, it is ensured that the experiences and expertise available within the SAIPs is shared amongst them as well. 3.3 Monitoring and Reporting 3.3.1 Quarterly Reporting
3.3.1.1 Narrative Reporting
During the implementation of their project, SAIPs are required to submit Quarterly Narrative Reports on the implementation of their grant project (see annexP for the format). The Quarterly Narrative Reports provide the MA with concrete and detailed insight in the progress of the grant project, as they are based on the output and outcome indicators, as defined in the LogFrame. Exact deadlines for submission of Quarterly Reports and the exact period it will cover are dependent on the duration of the grant project, its starting and end date. In section 3.3.2.2, a tentative reporting schedule is presented, to provide applicants with insight on the reporting requirements for an ESAP2 grant. Exact deadlines for reporting and the period it will cover will be stipulated in the grant agreement. Besides providing the MA with insight in the progress of the grant project and the use of the grant budget, the Reports also include a planning for the next period on the activities to be implemented and the budget needed for it. SAIPs can only implement activities which are part of the approved and quarterly updated Action Plan (see annex C).
3.3.1.2 Financial Reporting Besides reporting on the progress in implementing the grant project, the MA also requires insight in the use of the grant budget and the advances received. All SAIPs are therefore required to submit with their Quarterly Narrative Reports: 1) Quarterly Financial Report on the use of the grant budget; 2) Copies of supporting documentation for the costs included in the Financial Report; 3) A 6-month forecast indicating the intended budget expenditures for the upcoming 6- month period.” The financial reports will be checked on compliance with the contractual agreement, on correct use of the format (see annex S), the inclusion of only actual costs and the balance of the advances received. In addition, the supporting documentation is used to determine
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whether the claim is in accordance with eligibility and reimbursement principles of section 2.1.3 and 5.3.1 The MA will further compare the use of the grant budget with the interim results achieved (as indicated in the Quarterly Narrative Report) to ensure that the costs claimed follow the principles of fairness, reasonableness and related to the proposed project activities. The MA has in the context of its responsibility to ensure the correctness and fairness of expenditures claimed from the ESAP2 grant budget, the right to request additional information or reports from the SAIPs and has the right to visit the offices of the SAIPs (be it the lead organization or their implementing partners) for an internal audit of the organization’s documenting system, financial records and their compliance with the ESAP2 financial guidelines. SAIPs are required to give their cooperation in this and are required to keep all grant project related documents and records available for review by the MA in accordance with the Ethiopian law. Payment of new advances to the SAIPs is depended on the approval of the Quarterly Financial Report and the Budget Forecast for the next 6 months. Moreover, the SAIPs should utilize above 70% of the previous disbursed amount. No new money transfer will take place without approval of the Financial Report of the previous period with the required supporting documents and the Budget Forecast for the next period. Advances will be transferred to the SAIPs in US dollars. Financial reports need to be filled out in the appropriate reporting formats in Birr, as costs will be incurred in Birr. The actual amount of Birr that the SAIP has received for the US dollar transfer (and on which it thus has to report to the MA) will be determined with the bank statement of the advance receipt. All SAIPs will receive training on how to financially manage their project and how to report on their grant project’s finances to the MA.
The Quarterly Financial Reports in combination with the Quarterly Narrative Reports provide the MA with insight in the implementation of the grant project and the use of the funds. As no original receipts or documentation are sent to the MA, the MA can only provisionally approve the Quarterly Reports, as this approval is based on the unaudited information provided by the SAIP to the MA. As a result, the final decision regarding the correctness and eligibility of costs incurred by the grant beneficiaries can only be taken by the MA upon receipt of an Audit Report (see 3.3.1.3 and 3.3.2.2).
3.3.1.3 The Audit Report All SAIPs are required to submit to the MA three Audit Reports, prepared by an external auditor. The exact number of quarters that each report covers, depends on the total duration of the grant project, its starting date and end date. The exact reporting periods for the Audit Reports are stipulated in the grant agreement. The table in section 3.3.2.2, provides a tentative reporting schedule for the Audit Reports. In principle, two Audit Reports are required during the project implementation period and one Report needs to be submitted after the end of the contract agreement. All Audit Reports need to be performed by an OFAG-registered audit firm in accordance with international audit standards. The auditors should also have a valid audit license from the registering body of the GoE and the auditors need to be approved by the MA prior to the start of their task The Terms of Reference for the
1 Reference is made to letter MA/ESAP2/425/13 dated 19 July 2013, in which the MA introduced a simplification of the financial reporting requirements. See Annex T.
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Audit Reports with instructions for the auditor are presented in annex R. Costs for the Audit Reports are to be covered from the grant budget and can thus be claimed with the MA. A tentative reporting schedule on both financial as narrative reporting is provided in section 3.3.2.2. Please note that as part of the overall ESAP2 project audit, the external auditor of the MA also has the right to review the Audit Reports of the SAIPs andcan visit the SAIP for an additional audit of the financial administration. This external audit can take place at all times, even after the grant project’s duration. SAIPs are required to give their cooperation in this and are required to keep all grant project related documents and records available for review by this external auditor, and for the period, stipulated in the Ethiopian tax proclamation. 3.3.2 Final Reporting and Closing
The grant agreement between the MA and the SAIP specifies the exact implementation period of the grant project. After this period, the SAIP is obliged to report on the use of the grant and the achievements within the grant project. Final reporting resolves around four steps, of which three have to be taken by the SAIP:
Final Narrative Reporting on project content (see section 3.3.2.1) Final Financial Report (see section 3.3.2.2) Last Audit Report on the use of the grant budget (see section 3.3.2.2) No closure of the grant agreement takes place without approval of the Final Narrative Report and all Financial Reports with Reports of Factual Findings that, altogether, cover the expenditure during the complete project implementation period. The fourth step, dissemination of results and lessons learnt, is the responsibility of the MA (see section 3.3.4).
3.3.2.1 Final Narrative Reporting The purpose of the Final Narrative Report is to describe and reflect on the entire project period. Throughout the project period, all SAIPs will have submitted regular Quarterly Reports to the MA (see section 3.3.1), which has allowed the MA to gain an understanding of the activities undertaken during that specific period of project implementation. However, the Final Narrative Report concentrates primarily on the results and impact of those activities. It should present a qualitative summary of the project as a whole with relevant information for the financers and auditors of the project, as well as other organizations that can have an interest in or could benefit from the experiences and results of the project. All SAIPs are required to submit their Final Narrative Report to the MA in accordance with the format provided in annex Q. The Final Narrative Report contains two sections:
Report on the activities implemented since the previous reporting period until the end date of the grant agreement, and
Report on the complete project period.
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The format clearly shows the different sections the SAIP is required to fill out. The deadline of submitting the Final Narrative Report to the MA is indicated in the grant agreement.
3.3.2.2 Final Financial Reporting and Audit Report Besides Final Narrative Reporting, reporting on the exact use of the grant budget also needs to take place. As indicated in section 3.3.1, all SAIPs are required to submit Quarterly Reports, both financial and narrative and two Audit Reports during the implementation of the project. After the end of the grant agreement, the SAIP will, next to the Final Narrative Report, also need to submit a Final Financial Report and another Audit Report, covering the period since the last Audit Report until the end of the agreement. The deadline of submitting the Final Financial Report with the last Audit Report to the MA is indicated in the grant agreement. Please note that the final 5% of the grantee’s budget will only be transferred to the grantee once the final financial report is approved by the MA and HQ. Costs for all Audit Reports are to be financed from the grant budget. Auditor’s costs for the last Financial Report can be claimed separately with the MA, by submitting a copy of the auditor’s invoice to the MA. The MA will perform its own check of the Audit Report and will check the report against the Final Narrative Report for consistency. The MA will determine the total use of the grant budget based on the Audit Report.
Tentative ESAP2 Reporting Schedule2
Reporting Period Quarterly Final Quarterly Narrative Narrative Financial Report Report Report Q1-2013 Starting date of grant agreement– X X 31 March 2013 Q2-2013 1 April – 30 June 2013 ( X X Q3-2013 1 July – 30 September 2013 X X Q4-2013 1 October – 31 December 2013 X X Q1-2014 1 January – 31 March 2014 X X Q2-2014 1 April – 30 June 2014 X X Q3-2014 1 July – 30September 2014 X X Q4-2014 1 October – End date of grant X X agreement
2 This schedule provides a tentative overview of the reporting obligations for an ESAP2 grantee (SAIP). Dependent on the exact starting date of the grant projects, this schedule may be adjusted. Exact reporting requirements and deadlines will be stipulated in the grant agreement.
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Tentative ESAP2 Auditing Schedule
Auditing schedule for grantees of the first call Audit 1 1 April 2013 – 30 June 2013
Audit 2 1 July 2013 – 31 December 2013
Audit 3 1 January 2014 – 31 December 2014 Auditing schedule for grantees of the second call
Audit 1 1 October 2013 – 31 March 2014
Audit 2 1 April 2014 – 30 September 2014
Audit 3 1 October 2014 – 30 September 2015
It should be noted here that there are templates and guidelines for the external audit that must be used (see Annex R).
3.3.2.3 Close Out
Besides Final Reporting an ESAP2 grant project is not regarded as officially completed until: The Final Narrative Report and all the materials/deliverables of the grant project are received by the MA and approved; All Financial Reports and Audit Reports, prepared by the external auditor, are received by the MA and approved; All advance payments to the SAIP are cleared; All final payments from the MA to the SAIP or from the SAIP to the MA have been performed and received; A close out letter of the MA to the SAIP in which final closure of the grant contracted is received by the SAIP.
3.3.3 Monitoring and Evaluation
Monitoring and Evaluation (M&E) is an important task to enable the MA to ensure proper grant project implementation and to gain insight in achieved (interim) results and in lessons learnt of what works and what does not.
3.3.3.1 M&E of Progress and Results Lessons learnt of what works and what does not can at a later stage contribute to an informed decision-making process on the effects of support to SA initiatives. The M&E task
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of the MA implies on-going data collection, information gathering, analysis and feedback. SAIPs have an important role to play in M&E as well, as they are required to collect data and provide them to the MA. Contribution to the collection of relevant M&E data is a mandatory task of all SAIPs participating in ESAP2 and this is a fixed and non-negotiable assignment. After the grant agreement with the MA has been signed, the MA will discuss with the SAIPs the elaboration of their grant project’s M&E system and plan. With the grant application, all SAIPs have submitted a LogFrame and a brief outline of the planned monitoring system. These documents will be the basis from which the M&E system and plan will be built. Especially the LogFrame plays a crucial role in the development of the system, as it contains the intervention logic from implementing partners to beneficiaries and includes indicators to measure targets, output, outcomes and goals.
The MA will support the SAIPs in the development of their M&E plan, which will need to identify how each output and outcome indicator will be measured with what means of verification, what tools for data collection are used, when it has to take place and who is responsible for the collection of data. The MA will support the SAIPs with training on the usage of the available tools and mechanisms for data collection and will provide formats for reporting.
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Besides the quarterly and annual data and information that is provided by the SAIPs to the MA with the submission of the quarterly narrative and financial reports, the MA itself will also collect data on the progress of the grant implementation, be it with different means and tools, such as conducting baseline and end-line surveys, review of the quarterly reports, field visits, and the communication and sharing of collected data by the SAIPs to the MA.
3.3.3.2 M&E of Financial Implementation Regular internal audits by the MA to the SAIPs will take place to provide the MA insight in the capacity and performance of the SAIP for the financial management and implementation and to provide the contracted organization feedback and advice on how to administer their finances and supporting documents appropriately. These audits will be conducted by the Internal Auditor and /or the Finance Team of the MA on a regular and irregular basis (‘surprise visits’). The checks performed during the MA’s internal auditing of the SAIPs include, but are not limited to:
Verification of Human Resource Management (for example the existence of files, job descriptions); Cash management control (for example existence cash safes, cash count, receipts and vouchers); Bank account management (check of bank reconciliation, verification of cash withdrawals/cheque payments processes); Fixed Assets (control of procurement records and inventories); Expenditure verification (invoice approval, budget follow-up, accounting records). After each visit, the MA will draft an Internal Audit Report, including findings, recommendations and an appropriate action plan, to be shared with the relevant MA and SAIP staff. The SAIP should take appropriate action in accordance with the action plan provided by the MA. The MA will follow-up the correct implementation of the action plan.
As indicated in section 3.3.1.3, the external auditor of the MA also has the right to review the Audit Reports as part of the overall ESAP2 project audit. The external auditor of ESAP2 therefore also has the right to visit SAIPs for an audit of their financial administration. SAIPs are required to give their cooperation in this and are required to keep all grant project related documents and records available for review by this external auditor for a duration in accordance with the Ethiopian tax proclamation. 3.3.4 Collecting and Disseminating Good Practices
During implementation of the different contracted grant projects, lessons will be learnt in each project; lessons which are of use to all other grant implementers and at overall ESAP2 level.
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3.3.4.1 Collecting Good Practices during Project Implementation In the program, a learning benchmark will be held to facilitate learning between woredas, kebeles and SAIPs. The learning benchmark is offered to all SAIPs to support them to build their capacity and to build platforms for further engagement amongst the different stakeholders of the grant projects. The prime goal of the ESAP2 learning benchmark is to learn. In the learning benchmark the achievements of participating SAIPs, woredas and kebeles will be compared so that each of them gets insights into their comparative strengths and weaknesses and can learn from the practices of the ones that perform better.
In benchmark meetings, experiences will be exchanged between woredas, kebeles and SAIPs and good practices will be identified. Relations and platforms will be built that provide ground for future learning. The good practices will be described by SAIPs after the meeting and will be disseminated to all the participants.
3.3.4.2 Final Dissemination of Results and Lessons Learnt During the implementation of the ESAP2 grant projects and in the final stage of the program, the lessons learnt collected in the framework of the Capacity Development & Training, the Monitoring & Evaluation efforts and the learning benchmark will be disseminated. Both the general lessons learnt as the good practices identified in the SA initiatives will be disseminated. The purpose of dissemination is to facilitate learning between stakeholders and to strengthen sustainability by making good practices accessible for SAIPs, woredas, kebeles and other stakeholders, including the GoE. Dissemination will be undertaken through different channels including:
Document best practices: To support institutionalization of the knowledge gained, good practices will be documented in the form of booklets, articles and case study publications on the ESAP2 website; High-level federal conference: At the end of ESAP2, representatives from woredas, the central government, development partners as well as the SAIPs involved, will be invited to share their best practices and the results, set against the baselines. Presentations will be given to a wider audience to ensure dissemination of best practices beyond the directly involved people and parties.
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4. Financial Requirements and Procurement In the previous chapter, the general requirements and obligations for the implementation of an ESAP2 grant have been presented. This chapter discusses the rules and regulations for procurement and the principles of proper financial management to be applied within the SAIP’s organization. During the Financial Capacity Assessment (FCA) of the shortlisted SAIPs, it is established whether these principles are being followed properly. Contracted SAIPs need to ensure that their internal processes fulfil the requirements stipulated in this chapter during the complete implementation of the grant project. 4.1 General Accounting Principles3 4.1.1 General Accounting Policies
The SAIP may have several accounting policies (or established practices) and the MA wants the following to be considered in the required financial management systems.
4.1.1.1 Consistency The principal accounting policies and methods adopted by the grantees remain consistent to ensure that the data are comparable from one fiscal year to the other. Any change or deviation from the standard accounting policies and methods during the period of the grant project implementation should be disclosed in the financial statements.
4.1.1.2 Income The incomes collected by the grantees should be clearly segregated by project and donors. When the MA transfers any grant to the SAIP, it has to raise Official Cash Receipts and record the ESAP2 transfer as an income of the project separately.
4.1.1.3 Categories of Expenditures All expenditures should be recorded and classified by the budget categories as per the approved budget and expenditures against the appropriate budget line.
4.1.1.4 Transparency The accounting system of a SAIP should provide a clear funds flow from income receipts to the expenditures stage including expenditures by budget categories. Each and every transaction needs to be accompanied by complete and accurate supporting documents (see section 5.3) to explain and justify financial data and recorded in the accounting system with a clear coding.
3 Please note that the guidelines stipulated in this Manual are based on the policies and regulations of the World Bank. In case changes occur in these policies and regulations, the MA has the right to adjust its policies accordingly.
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4.1.1.5 Materiality All financial data or transactions that significantly affect financial statements should be recorded and disclosed properly. This should be communicated to the MA within one month. 4.1.1.6 Disclosure
All important information about the SAIP’s financial position and operation has to be disclosed in the financial statements in a full and fair manner. 4.1.2 Specific Accounting Policies
Each SAIP may have different specific accounting policies, which are applicable for its day- to-day financial activities. However, the MA requires every SAIP to show evidence that the following specific issues, but not limited to, have been addressed in their internal financial management:
4.1.2.1 Financial/Accounting Year
It is required that the SAIP’s Financial Manual clearly indicates the financial period / accounting year, which is used in the organization. It must be either Ethiopian or European calendar as per the CSO’s proclamation.
4.1.2.2 Basis of Accounting The SAIP is expected to clearly set out the basis of accounting: Cash, Accrual, Modified, etc is employed in the organization.
4.1.2.3 The Accounting System
The SAIP shall have a clearly predefined type of accounting system used for all accounting activities. This needs to be a double entry system, as it facilitates the automatic creation of reports acceptable to the MA.
4.1.2.4 Fixed Assets
SAIPs are required to maintain proper financial records for their fixed assets. The SAIPs’ financial policy must define how the fixed assets are recorded and maintained, as an asset or expense. If they are treated as an asset, it should clearly show the depreciation methods it is using as well.
4.1.2.5 Staffing Requirements and Division of Responsibilities
Minimum staff requirements contribute to the existence and following of internal approval procedures and execution of proper financial management. The fulfillment of the minimum staff requirement is assessed during the FCA process. No disbursements will be transferred to a contracted SAIP prior to proper fulfillment of these minimum requirements. Minimum requirements in the field of Human Resources are:
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One Director, and One Financial Manager / Accountant, and One Project Manager. The above-mentioned staff bears the responsibility of managing, administering and monitoring the budget allocated to the grant project, and has clearly defined tasks, responsibilities and mandate to do so. The roles and responsibilities of these staff members are stipulated in the SAIP’s Financial Manual. SAIPs follow procedures for approval of expenses with minimum two of the above staff involved. SAIPs are required to ensure that the minimum staff requirements are fulfilled during the complete implementation period of their ESAP2 grant project.
4.1.2.6 IT requirements
Though there will be no requirements included in the Grant Scheme/ Call for Proposals regarding ownership of specific IT equipment, the SAIPs should have at least the technical capacity of managing their funds and submitting their Quarterly Financial Report to the MA. If the SAIP does not have accounting software in place, it will be expected to keep proper accounting records physically, and be able to prepare financial reports, in the reporting formats required by the MA. The MA highly encourages the SAIP to use the accounting software suitable for its day-to-day activities as it will facilitate the preparation of financial reports.
4.1.2.7 Internal Controls
The SAIP must ensure that an adequate internal control system is in place in order to safeguard the assets from misappropriations, fraud, and corruption. Though, the MA has checked the internal controls of the SAIP during the risk assessment, the SAIP is required to further strengthen and improve its internal control systems during the lifetime of the project. In case an internal auditor position exists within the SAIP, he/she is required to audit the ESAP2 grant project as part of his/her normal auditing duties and responsibilities, as stipulated in the SAIP’s Financial Manual.
4.1.2.8 Segregation of Duties
In order to ensure that sound internal control systems are in place, the SAIP is required to maintain the segregation of duties among the financial staff. This segregation should clearly show how different staff of the SAIP handles the activities of recording, custody and approval. Moreover, the following issues should be addressed in its system: Cash Management (bank and cash on hand); Clear procedure for the payment approval; Evidences required.
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4.1.2.9 Clear Chart of Account and Budget Code
The SAIP must have a clearly defined chart of accounts as well as budget codes. Whether it is using a computerized or manual accounting system, the SAIP should be able to generate financial reports based on project and donors with a clear expenditure type. The MA will not accept any report that does not show the exact expenditures of ESAP2 separately and clearly. The budget code needs to be used to distinguish between the donors, projects and the budget line of the project. 4.1.2.10 Cash Management
4.1.2.10.1 Petty Cash
Imprest fund/petty cash shall be maintained by the SAIP for the purpose of making miscellaneous payments. There needs to be a clear threshold for petty cash and cheque payments. The petty cash account is separated from cash on hand account, if any The threshold for petty cash should be determined in the SAIPs existing policies; If there is not a separate petty cash for the ESAP2 project, it will be possible to manage it together with other projects. However, the amount to be charged from the ESAP2 project should be clearly identified with an appropriate budget code and maintained separately in the accounting records; There should be clear procedures and internal controls for approving petty cash payments; Cash counts should be done both on a regular and on a surprise basis. Cash counts should be reconciled with cash books and any difference should be explained and appropriate action should be taken; The SAIP is required to use an appropriate internal payment approval format. Preferably, this is a pre-numbered Petty Cash Payment Voucher; Replenishment procedure shall be clearly stated and petty cash count shall be made at the time of replenishment.
4.1.2.10.2 Cash at Hand
If the SAIP does have a policy to keep cash at hand (or in a safe) for any emergency or other purpose, it will be possible to maintain the same for the ESAP2 project too. The Internal Controls and the necessary procedure should be set out in the Financial Manual.
4.1.2.11 Cheque Payment and Bank Account Management
All payments above a certain limit (as per the petty cash threshold) have to be processed by cheque. The threshold shall be clearly indicated in the Financial Manual of the SAIP.
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4.1.2.11.1 Cheque Payment
There should be an internal financial policy that shows the payment request and approval process/workflow; There should be at least two bank signatories for the account that will be used for this project. If there are more than two signatories, the prime signatories should be identified; If there is an approval limit for the signing of cheques, the SAIP should clearly show this in its Financial Manual; If a Bank transfer is made, the copy of the transfer letter and the bank advice should be attached with the payment voucher Pre-numbered payment vouchers must be prepared and approved by authorized persons. Such vouchers are normally supported by relevant documents such as purchase orders, vendors invoice, and receiving reports The cheque payment voucher shall be coded with ink and the code must indicate the donor, project, and activity; Cheque must always be prepared in the name of the payee, signed by authorized signatories and handed over to the recipients against receipt or signature on the cheque/ bank payment vouchers; For all cheque payments, the SAIP must get official cash receipts from the suppliers and the original must be attached with the voucher. If it is not possible to get such receipts, the SAIP should present strong justification for this deviation, in line with its Financial Manual. In any case, the MA withholds the right to reject claimed costs in case it is of the opinion that the justification provided is of insufficient quality; All cheque payment vouchers should be coded with ink and cancelled (stamped) with the “PAID” stamp; The SAIPs internal financial policy and Financial Manual should also show what the procedure would be for incomplete cheques that reach the signatory. 4.1.2.11.2 Bankbook
The MA requires SAIPs to open a separate bank account for the financial transfers for the ESAP2 grant to ensure that all processes on income and expenses for the grant project are separated from transfers in the framework of possible other (donor funded) projects. It is up to the MA’s discretion to demand a SAIP to use a separate bank account for the ESAP2 grant. This will be clearly communicated during the contract negotiations. In any case, a bankbook or bank register shall be maintained by the SAIP to record the movements of the SAIP’s bank account showing the beginning balance, deposits, withdrawals, and ending balance at any given time. Such a register contains information such as the date of transaction, description (purpose of payment or deposit), name of depositor/payee, reference documents (bank advice or cheque number), and Check Payment Voucher (CPV). This can also be generated from the accounting software, if any, that the SAIP is using.
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4.1.2.12 Bank Reconciliation
At least at the end of each month, a reconciliation of the bankbook (or ledger accounts) and bank statements should be prepared for the bank account used for the ESAP2 project. The result of the reconciliation should be documented in a formal bank reconciliation statement. Un-reconciled items identified during this exercise should be followed up for appropriate action. The bank reconciliation and bank statement shall be submitted to the MA along with other reporting documents.
4.1.2.13 Advances
One of the most liquid assets in an organization, next to cash, is advances. To safeguard it from any kind of misappropriation, the SAIP is required to put strong internal controls over this account. Most commonly payables of the SAIPs are claims caused from work and travel advance to staff and prepayments. SAIPs are required to have the relevant systems in place and to adhere to the following principles: A clear policy should be in place on how and to whom any cash advance is given. The limit of cash advance that can be given to an individual staff member and the time bound given for the liquidation of advance should be indicated in its policies; Advances can only be provided to staff related to the ESAP2 grant project; Advances from the MA to the SAIP are subject to approval of the Quarterly Financial and Narrative Reports and the updated Action Plans submitted to MA; Advance to branch offices and/or partner organizations must be made through bank wire transfer; As soon as the advance is given to the staff, the relevant account should be recorded in the controlling and subsidiary ledgers and the accounting system should allow the user to track the progress on the payable accounts; Before an advance is issued to the staff, it must follow the appropriate approval systems and processes, as indicated in the SAIPs Financial Manual. The SAIP must ensure that the advance taken by the staff is used solely for the purpose of the approved project activities. The MA encourages SAIPs to liquidate outstanding advances in a timely manner. At all times, the Quarterly Financial Reports should show the un-liquidated advances in the reporting period.
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4.1.2.14 Budget and Expenditure Control
The budget is an important tool, which helps an organization in allocating and utilizing the available resources in an efficient and effective way. The budget available for the implementation of the ESAp2 grant project is indicated in the grant agreement. SAIPs are required to monitor the utilization of the grant budget on a regular basis and report the use to the MA in timely fashion, as contractually agreed. The following issues must be addressed by the SAIP:
Budget Code:As soon as the final budget is approved, the SAIP must set up a budget code for each of the budget lines. Then, the report generated from the accounting software, if any, should be based on these codes.
Permissible Variation/Flexibility Rate: Once the grant agreement is signed by the SAIP and MA, the annexed contracted budget needs to be used as a basis for the financial activities and reporting. Thus, the expenditures incurred for the project shall be in accordance with the approved budget. The permissible variation rate is indicated in the grant agreement. The SAIP must obtain prior approval for the over-utilization of above this rate or for reallocation of budget.
Budget Monitoring: As indicated in the reporting requirements, the SAIPs must monitor their budget regularly. This monitoring helps the SAIP to request for revision or reallocation of budget lines in a timely manner. The SAIP can develop its own budget monitoring tools in addition to the tools attached with the Financial Report template. 4.2Procurement from the ESAP2 Grant Budget The MA requires the SAIP to have sound procurement policies in place. By entering in a contractual agreement with the MA, the SAIPs are expected to follow the World Bank’s guidelines and procedures on procurement of goods and services. Procurement of goods and works and selection of consultants under the proposed project need to be carried out in accordance with the Procurement Manual for CSOs participating in ESAP2, whichis presented in annexN.
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5. FAQs This last chapter of this Manual provides practical information on implementing an ESAP2 grant and getting costs for this reimbursed. As it will probably answer practical questions that come up during the financial implementation of an ESAP2 grant project, it isorganised according to the Frequently Asked Questions (FAQs) principle. 5.1 Grant Project Planning of Activities When can the implementation of activities start?
For the implementation of the grant project’s activities (workshops, trainings, studies), the SAIP must obtain prior approval from the MA. This implies that activities can only be implemented when they are included in the Action Plan (see annex C) for the grant project. This Action Plan needs to be updated with every Quarterly Report. Activities can only be implemented upon receipt of the approval letter from the MA for the updated Action Plan in which the respective activity is included.
What to do when I want to implement activities which are not included in the Action Plan?
In case the SAIP wishes to implement an activity which was not foreseen in the Action Plan for the quarter in question, it will need to submit a revised Action Plan and await approval from the MA before starting the actual implementation. 5.2 Grant Project Financial Planning and Management How can we request an advance payment?
An advance payment can be requested with the format as presented in annex L.
When can we request an advance payment?
Payment of new advances to the SAIPs is depended on the approval of the Quarterly Financial Report of the previous period (see also section 3.3.1.2). An advance payment can thus be requested once the SAIP has received the written approval for the Financial Report of the previous Quarter and the Budget Forecast for the next period. 5.3 Reimbursable and Eligible Costs In section 2.1.3 of this Manual, the eligibility of costs is discussed. The section provides a description of the basic principles and cost categories that determine the eligibility of expenditure under the Grant Scheme.Only actual costs can be claimed from the ESAP2 budget. As indicated in section 3.3.1.2, the final decision regarding the eligibility of costs incurred by the grant beneficiaries is with the MA. The MA will determine the eligibility upon review of the submitted Financial Reports, relevant records and supporting documents and will take into account to what extent the costs claimed are in line with the principles, presented in section 2.1.3. In addition to the above-mentioned principles, specific
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requirements exist for the claim, reimbursement and substantiation of costs for:
Per diems for staff or trainers Costs for workshops or trainings Staff salaries Fixed assets How do I claim per diems for staff or trainers?
The SAIPs should have a clear pre-defined per diem policy that is applied to all staff as well as all projects. The SAIP should not use different per diem rates and policies for this particular project. All the documentation shall be filed properly with the SAIP’s personnel files, and the policies should be known by the staff.If no internal per diem policy exists at the beginning of implementation of the ESAP2 grant, the SAIPs shall set up a policy – acceptable to the MA – to be used for all the project’s activities that require the use of per diem.
How do I claim costs for workshops or trainings?
Large portions of the ESAP2 grant budget will be spent on workshops and trainings. When implementing trainings and workshops, SAIPs need to take the following requirements into account:
For the implementation of activities to be covered by the ESAP2 grant budget, the SAIP must obtain prior approval from the MA. This is obtained through the inclusion of the activity in the Action Plan and the receipt of approval for the Action Plan by the MA. Per diems shall be paid according to the rate stipulated in the SAIP’s pre-defined per diem policy and only for participants who come from places other than where the workshop takes place; Lunch and refreshments shall, whenever possible, be organized by the SAIP, rather than giving cash to the participants and official receipts should be obtained. In a situation where it is possible to do so, SAIPs can get an unofficial receipts and it has to be justified well (see Annex N-1 for more details); Transportation costs must be paid according to the actual cost reimbursement system, however not exceeding the Government transportation tariff (from region to regions, zone to zone, etc). A SAIP is to provide available transport receipt /invoices with written justification about the situation where the workshops/ trainings are carried out. Fuel costs shall be reimbursed based on the actual fuel and maintenance costs, to be verified by a vehicle log-book and invoice/receipts for fuel and maintenance costs. If two or more participants use the same car, fuel expense shall be reimbursed only once (fuel costs are thus compensated per car and not per participant) (see Annex N-1 for more details); In cases where the participant(s) use(s) air travel, the SAIP shall reimburse the actual cost of an Economic Class fare only. The MA will only accept an official receipt of the airline used or the Travel Agent, accompanied by the boarding passes;
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The MA will not accept any workshop/training costs unless it is accompanied by a signed Attendance Sheet. This sheet needs to indicate the date, location, describe the training/workshop and indicate all names of participants and their signature, confirming their attendance. An example attendance sheet is provided in annex M. Please note that for outsourcing of any work to an external consultant or the procurement of goods, the World Bank’s Procurement Rules apply (see section 4.2). This implies that the procurement should be indicated in the Procurement Plan which is subject to review and approval by the MA and the World Bank.
How do I claim staff salaries?
As one of the requirements in the ESAP2 project, SAIPs can only charge the salaries of the already approved project staff. In the Quarterly Financial Report, the finance staff of the MA will check the following documents and information:
Complete list of staff involved in the project; Timesheets showing how much time has been worked for this project (see annex O); No top up salary paid to the project staff. The staff assigned for this project shall be paid only regular salary and any top up on their regular salary is considered an ineligible cost; Salary proration sheet that shows the source of funds for the salaries of project staff; The SAIPs shall confirm that government tax(personal income tax and withholding tax) are paid within the allowed period; Salary shall be clearly coded in the accounting system and it should be traceable to the project; The salaries are also classified as per the CSOs’ proclamation (project and administrative staff) so as to show the SAIP has adhered the existing directives; The SAIP should comply with the relevant local laws, directives and proclamations applicable to CSOs. How do I deal with fixed assets?
All the assets procured from this project fund, must be kept properly, safeguarded from damage, misuse and theft. The fixed assets must be used only for the ESAP2 project activities. The SAIP should maintain a Project Fixed Asset Register, conduct an annual inventory, and tag the project’s fixed assets with an identifiable logo. The list of the fixed assets, acquired from the grant project’s budget needs to be submitted to the MA with every audited Financial Report.
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What are the minimum requirements for supporting documentation for reimbursable costs?
The SAIP is expected to submit copies of receipts for every payment made for the project to the MA. The MA will check the receipt/cost for its eligibility. Any receipt which does not meet the following requirements will be considered as ineligible cost:
Official Receipt: the SAIP must get official receipts (printed and VAT-registered) for any payment made for this project.
Name of Payee: any receipt which does not include the name of payee (e.g. SAIP’s name, staff, beneficiary or any other party involved in the project) is not acceptable and will be ineligible cost to the project;
Amount: the receipt must show clearly the amount (both in figure and words) paid to the particular transaction;
Date: the receipt should mention the date of the transaction. A date before or after the contracted grant project period is considered to be ineligible, with the exception of the auditor’s costs for the last Audit Report;
Description/purpose: the receipt must clearly show the type of service or goods purchased with that transaction. The language should be in English or Amharic.
No. of unit: the receipts should show the number of units purchased with that receipt, whenever applicable.
Unit Cost: the receipt should include the unit cost whenever applicable.
Accompanying documents: the receipt should be accompanied with the necessary supporting documents including “attachment” for cash-register receipt. 5.4 General Grant Project Reporting
During the implementation of the grant project, SAIPs are contractually required to submit Quarterly Reports, three Audit Reports and one Final Report to the MA. Besides providing the MA with insight in the progress of the grant project and the use of the grant budget in the reporting period(s), the Reports also include a planning for the next period showing the activities to be implemented and the budget needed for it.
What formats do I use for my Quarterly/Final Report and the Audit Report to the MA?
All Reports need to be submitted to the MA in the format provided by the MA. The formats can be found in annex P, Q, and R. The latest versions can be downloaded fromwww.esap2.org.et/components/grant-scheme/
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In what currency do I need to report to the MA?
Financial reports need to be filled out in Birr. To enable the MA to determine the exact amount of Birr the SAIP has received for the advance received in US dollars, the SAIP is required to submit to the MA a copy of the SAIP’s bank statement, showing the receipt of the advance.
How do I submit my Quarterly/Final/Audit Report?
All Reports need to be submitted to the MA in hard copy and in soft copy. Soft copies can be submitted per e-mail ([email protected]) or per CD-ROM. Hard copies need to be sent to the MA, to the following address:
ESAP2 Management Agency Cape Verde Street P. O. Box 28024/1000 WMA Sets Building, 2nd Floor Addis Ababa, Ethiopia
What is the deadline for submission of my Quarterly/Final/Audit? The exact deadlines for submission of Quarterly/Final Reports and the Audit Report are stipulated in the grant agreement between the SAIP and the MA.
What period does my Quarterly/Final/AuditReportneed to cover? The exact reporting periods per Quarterly/Final/Audit Report are stipulated in the grant agreement between the SAIP and the MA.
When will the MA start the review of my Quarterly/Final Report and the corresponding Audit Report? The MA will only start processing Quarterly/Final Reports, once the complete package is received, with all necessary sheets, reports and supporting documentation attached. 5.4.1 Grant Project Quarterly Reporting
What constitutes a complete Quarterly Report?
A Quarterly Report consists of a Quarterly Financial Report (see section 3.3.1.2) and a Quarterly Narrative Report (see section 3.3.1.1).In two instances, these reports need to be accompanied by an Audit Report , prepared by an external auditor (see section 5.4.3).
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What constitutes a complete Quarterly Financial Report? A Quarterly Financial Report consists of: One hard copy original and one electronic softcopy of the Quarterly Financial Report, consisting of (see below for more information): Statement of Expenditure (SOE) Total SOE Statement of Cash Balance Budget Forecast for the next Quarter Invoices Detailed Ledger (Statement of Itemized Expenditure) Copies of all supporting documentation for the costs claimed in the respective Report; Copies of the monthly bank statements for the reporting period; If applicable, an Audit Report, covering the period as stipulated in the grant agreement. With the Audit Report, the list of fixed assets purchased from the project budget needs to be submitted as well. Statement of Expenditure Total(SOE Total) This sheet of the Financial Report shows the approved budget (as stated in the grant agreement) against the corresponding expenditures for each budget line. The expenditures shown in this sheet of the Financial Report correspond with the sum of SOE for each quarter. The SOE Total is automatically generated, when the SOE per quarter is filled out by the SAIP.
Statement of Expenditure (SOE) The SAIPs are required to report the expenditures per budget line per month. The reported expenditures should correspond with the sum of expenditures (per budget line) per month indicated in the Invoices Detailed Ledger.
Statement of Cash Balance The purpose of this sheet of the Financial Report is to show the status of the budget as well as the cash transfer from the MA to the SAIPs. In this sheet, the SAIPs should indicate what amount has been received so far and what expenditures were incurred to date. This will help the MA to track the transfer of cash for each reported period.
Budget Forecast for the next Quarter The Budget Forecast sheet helps the SAIPs to estimate the expenditures for the next quarter and thereby request sufficient funds for the implementation of the planned activities for that quarter. The MA will decide of the amount to be released for the next quarter based on this report, the statement of expenditures and the approval of the Action Plan for the next quarter.
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Invoices Detailed Ledger (Statement of Itemized Expenditure) This table is used for registering all invoices and declarations paid by the SAIP from the grant budget. Each expenditure should be registered in this report. The details include the number of the receipt, year, month, date, budget line, description (in English), payee, reference and amount. All expenditures indicated in this ledger need to be substantiated with supporting documentation(see above on the minimum requirements for the supporting documents. What constitutes a complete Quarterly Narrative Report?
A complete Quarterly Narrative Report consists of:
One hard copy original Quarterly Narrative Report and one soft copy; Copies/originals of deliverables, produced in the framework of the activities implemented, such as training programmes, toolkits, and questionnaires, which have not been submitted to the MA with previous Quarterly Reports; Updated Action Plan for the next period (see annex C); Only with the 1stand 4thQuarterly Report: Procurement plan for the complete project period (see annex N). 5.4.2 Grant Project Final Reporting
What constitutes a complete Final Report? A Final Report consists of a Final Financial Report (see section 3.3.2.2) with a corresponding Audit Report(see section 3.3.2.2) and a Final Narrative Report (see section 3.3.2.1).
What constitutes a complete Final Financial Report?
The Final Financial Report is verified by an external auditor. It therefore consists of:
One hard copy original and one electronic softcopy of the Final Financial Report with all required tabs filled out (see section 3.3.2.2 and 5.4.1);
Copies of all supporting documentation for the costs incurred since the last Quarterly Report and included in the Final Report;
Audit Report 3, covering the period as stipulated in the grant agreement;
List of fixed assets, purchased from the project budget;
Copies of the monthly bank statements since the last Quarterly Report.
What constitutes a complete Final Narrative Report?
A complete Final Narrative Report consists of:
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One hard copy original Final Narrative Report and one soft copy
Copies/originals of deliverables, produced in the framework of the activities implemented, such as training programmes, toolkits, and questionnaires, which have not yet been submitted to the MA with the previous Quarterly Reports. 5.4.3 Audit Reports
When do I need to submit an Audit Report?
In total, three Audit Reports will need to be submitted to the MA. Two reports during project implementation (see 3.3.1.3) and one after the end of the contract agreement with the Final Financial Report (see 3.3.2.2). The exact deadlines for submission of the Audit Reports are stipulated in the grant agreement between the SAIP and the MA.
Do I need to submit an Audit Report with every Quarterly Report?
No. The Audit Reports cover a period of 2-3 quarters. The grant agreement stipulates exactly with which Quarterly Report an Audit Report should be submitted to the MA.
How do I know whether an Audit Report needs to be submitted with my Quarterly Report?
This is stipulated in the grant agreement.
From what budget do I need to cover the auditor’s costs for the Audit Reports?
Auditor’s costs for the preparation of the Audit Reports are financed from the grant budget. The grantee needs to ensure that the auditor’s costs can be financed from the grant budget without exceeding the maximum grant budget. The costs can be included in the Quarterly Financial Reports for the MA.
How do I claim the costs for the Audit Report for the Final Financial Report?
Auditor’s costs for the last Audit Reportcanbe claimed separately with the MA by submitting a copy of the auditor’s invoice to the MA with the submission of the Final Reports.
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SAIP OM: FAQ
Annexes:
Application
Annex A: ESAP2 Grant Application Format Annex B: ESAP2 Logical Framework Format Annex C: ESAP2 Action Plan Format Annex D: ESAP2 Budget Application Format Annex E: ESAP2 GrantApplication Partnership Statement Annex F: ESAP2 List of Woredas of Particular Relevance Annex G: ESAP2Eligibility and Administrative Requirements Grid Annex H: ESAP2 Grant Application Evaluation Grid Implementation Annex I: ESAP2 Grant Agreement Annex I-1 ESAP2 Budget Modification Annex J: ESAP2 Grant Applicant’s Bank Detail Verification Format Annex K: ESAP2 Grant Applicant’s Legal Verification Format Annex L: ESAP2 Request for Advance Payment Annex M: ESAP2 Example Attendance Sheet Format (optional) Annex N: ESAP2 Procurement Manual for SAIPs Annex N-1 ESAP2 Guidelines for Reimbursement of Travel Costs and Per Diem
Annex O: ESAP2 Timesheet Format for Time Spent by Staff Reporting Annex P: ESAP2 Quarterly Narrative Report Format Annex Q: ESAP2 Final Narrative Report Format Annex R: ESAP2 ToR for the Audit Reports Annex S: ESAP2 Quarterly and Final Financial Reporting Format Annex T: Simplification of Financial Reporting Requirements of ESAP2
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Annex A: ESAP2 Grant Application Format
Annex A ESAP2 Grant Application Format Note for applicants: Before you complete this ESAP2 Grant Application Format, please ensure that you have read and understood the guidelines for this Call for Proposals, as stipulated in this Operational Manual. Read and complete the format with all due care, so as to be precise and clear. You will be asked to provide all the necessary information and documents as requested in the Operational Manual.Any error observed or any major inconsistency in the full application format (e.g. the amounts mentioned in the budget worksheets are inconsistent) may lead to the rejection of the application.
The Application Format is designed to include the information of four partners. In case you are submitting your application with less than four partners or individually, you can delete the sections in which information is requested on your partners. Incomplete applications will not be taken into account.
In line with the Operational Manual for the Call for Proposals ESAP2/CFP01/2012
1. Core Information and Executive Summary
Please complete the below table and add a narrative summary of your grant application
Project Title
Grant Budget Requested ($)
Date of submission
Implementation period (dd/mm/yy until dd/mm/yy)
Grant applicants 1. (name of lead applicant)
2. (name of applicant, delete if not applicable)
3. (name of applicant, delete if not applicable)
4. (name of applicant, delete if not applicable)
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Annex A: ESAP2 Grant Application Format
Target sectors Agriculture (minimum 2, thick the box: ) Education
Health
Rural Roads
Water and Sanitation
Target woredas and kebeles 1. (name of woreda and 1. (name of kebele) region) (minimum 3 woreda, maximum 5 2. (name of kebele) woreda)
(minimum 3 kebeles per woreda) 3. (name of kebele)
2. (name of woreda and 1. (name of kebele) region) 2. (name of kebele)
3. (name of kebele)
3. (name of woreda and 1. (name of kebele) region) 2. (name of kebele)
3. (name of kebele)
4. (name of woreda and 1. (name of kebele) region, if applicable) 2. (name of kebele)
3. (name of kebele)
5. (name of woreda and 1. (name of kebele) region, if applicable) 2. (name of kebele)
3. (name of kebele)
Target group (Target groups are the groups/entities who will be directly positively affected by the project at the specific objectives level)
Final beneficiaries (Final beneficiaries are those who will benefit from the project in the long term at the level of the society or sector at large, thus at overall objective level)
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Annex A: ESAP2 Grant Application Format
Objectives of the grant application (The objective of the grant application states what the grant project itself is expected to achieve)
Submission Statement
Please have this statement signed by a representative of the Lead Applicant
The Lead Applicant, represented by the undersigned, being the authorized signatory of the Applicant, hereby declares that:
the applicant is directly responsible for the preparation, management and implementation of the project described in the present application with its partners, if any,
the applicant undertakes to comply with the obligations foreseen in the ESAP2 Grant/Operational Manual and its annexes,
the applicant solemnly declares that all information given in the present Application are true.
Full name of lead organization
Name of authorized person
Signature authorized person of Lead Applicant
Place and date
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Annex A: ESAP2 Grant Application Format
2. General Information
2.1 Applicants’ Organizational Profile
2.1.1 Lead Applicant
Full name of lead organization / Applicant #1
Acronym
Nationality
Legal status Type of organization
Registering Government Body
Place of Registration
Date of Registration
Registration Number
License Valid until (date)
Tax Identification Number
Official address
Fax number
Telephone number
Website (if applicable)
Contact person
Telephone number of contact person (cell or landline)
Fax number of contact person
E-mail address of contact person
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Annex A: ESAP2 Grant Application Format
2.1.2 Sub Partner 2 (delete, if not applicable)
Full name of partner organization / Applicant #2
(delete sections below in case application is submitted by an individual organization)
Acronym
Nationality
Legal status Type of organization
Registering Government Body
Place of Registration
Date of Registration
Registration Number
License Valid until (date)
Tax Identification Number
Official address
Fax number
Telephone number
Website (if applicable)
Contact person
Telephone number of contact person (cell or landline)
Fax number of contact person
E-mail address of contact person
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Annex A: ESAP2 Grant Application Format
2.1.3 Sub Partner 3 (delete, if not applicable)
Full name of partner organization / Applicant #3
(delete sections below in case application is submitted by a partnership of two organizations)
Acronym
Nationality
Legal status Type of organization
Registering Government Body
Place of Registration
Date of Registration
Registration Number
License Valid until (date)
Tax Identification Number
Official address
Fax number
Telephone number
Website (if applicable)
Contact person
Telephone number of contact person (cell or landline)
Fax number of contact person
E-mail address of contact person
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Annex A: ESAP2 Grant Application Format
2.1.4 Sub Partner 4 (delete, if not applicable)
Full name of partner organization / Applicant #4
(delete sections below in case application is submitted by a partnership of three organizations)
Acronym
Nationality
Legal status Type of organization
Registering Government Body
Place of Registration
Date of Registration
Registration Number
License Valid until
Tax Identification Number
Official address
Fax number
Telephone number
Website (if applicable)
Contact person
Telephone number of contact person (cell or landline)
Fax number of contact person
E-mail address of contact person
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Annex A: ESAP2 Grant Application Format
2.2 Operational capacity of your organization / partnership
2.2.1. Define the roles and responsibilities of partner organizations that will be involvedin the implementation of the grant project. Identify the contribution (technical other support) that each partner will bring to the project.
Organization(s) Role and Role and Experience of History of involvement in involvement of similar projects, cooperation the preparation the organization in relation to with the of the grant in implementing role in the other application the grant implementation partners of application of the proposed the project partnership
1.
2. (delete, if not applicable)
3. (delete, if not applicable)
4. (delete, if not applicable)
2.2.2. (if applicable)Describe your partnership strategy. How are the organizations going to cooperate during the implementation of the grant project, how does information sharing and capacity building within the partnership take place? Are the cooperation and the roles and responsibilities formalized?
2.2.3 Present the organizational chart for the management and implementation of the grant project. The chart must clearly show the roles and responsibilities of the organizations and persons involved.
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Annex A: ESAP2 Grant Application Format
2.2.4 Present the key personnel proposed to work on the project. Indicate their main tasks and responsibilities and include a short profile of their expertise, experience and suitability for their task.
2.2.5 Please state here the number of permanent and temporary employees per organization / partner
Name of Type of Description of main task and Quantity Location organization / employee responsibilities partner
1. Permanent employees
Temporary employees
2. (delete, if Permanent not employees applicable) Temporary employees
3. (delete, if Permanent not employees
applicable) Temporary employees
4. (delete, if Permanent not employees applicable) Temporary employees
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Annex A: ESAP2 Grant Application Format
2.3 Financial Capacity
2.3.3 Please state the financial data of the organization / partner for the last 2 years (please note that during the Financial Capacity Assessment, the lead applicant is required to provide the MA with a copy of the audited annual report (in case its presence is stated in the application)
Organization / Year Annual Expenses Main Audited Financial partner income incurred financial Annual Audit (USD) backers Report performed Available by (name ? company)
1. 2011 Y / N
2010 Y / N
2. (delete, if not 2011 (not applicable) applicable)
2010 (not applicable)
3. (delete, if not 2011 (not applicable) applicable)
2010 (not applicable)
4. (delete, if not 2011 (not applicable) applicable) 2010 (not applicable)
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Annex A: ESAP2 Grant Application Format
2.4 Experience and Expertise (max. 2 pages)
2.4.1. Please give details on your organization profile and experiences since its establishment. Describe here: When your organization was established and organizational structure Organizational profile: objectives / vision / mission Core areas of expertise Program areas and activities it has been undertaking List of donor partners, implementing partners and networks with which the organizations works. In case you are submitting your application in a partnership, describe this for every partner in your partnership.
Organization/ partner Organization’s profile and experience
1.
2. (delete, if not applicable)
3. (delete, if not applicable)
4. (delete, if not applicable)
2.4.2 This section present the capacities of the organization(s) in getting proposed activities implemented according to plan. Please state below the organizations’ experience in implementing similar (size) development projects in the field of social accountability? Provide a detailed description of actions and projects. Name of organization / partner
1.
2. (delete, if not applicable)
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Annex A: ESAP2 Grant Application Format
3. (delete, if not applicable)
4. (delete, if not applicable)
2.4.3 Please state below the organization’s experience in implementing development projects in the service sectors and target woredas? Provide a detailed description of actions and projects
Name of organization / partner
1.
2. (delete, if not applicable)
3. (delete, if not applicable)
4. (delete, if not applicable)
2.4.4 Please use the table below to list at least three organizations that can provide testimonies regarding your organizations’ / your partners’ performance.
Name of № Relationship with Full Address of Contact Person organization / your organization the organization partner (E-mail, Tel., cell phone)
1. 1.
2.
3.
2. (delete, if not 1. applicable)
2.
3.
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Annex A: ESAP2 Grant Application Format
3. (delete, if not 1. applicable) 2.
3.
4. (delete, if not 1. applicable) 2.
3.
3. Description of the Grant Project (max. 12 pages)
This section provides a detailed description of the intervention. It should include a technically sound approach to addressing the issues of social accountability in a realistic manner. The interrelation between the different levels should be explained.
3.1 Intervention Logic
Please fill out the LogFrame of annex B in which you indicate the overall objective of your grant application, the specific objective(s), the expected results and outputs, planned activities to reach the results anticipated and inputs needed for the implementation of the activities.
3.2 Relevance of the Action: Please describe the relevance of the action towards enhancing social accountability
3.3 Duration
The duration of the implementation of the grant project is ____ months. Please note that the maximum duration of a grant project is 24 months.
3.4 Action Plan
Please draft the Action Plan by filling out the format in annex C. The Action Plan should present the activities and months for expected outcomes.
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Annex A: ESAP2 Grant Application Format
3.5 Consideration of cross-cutting issues: this section covers how socially excluded groups such as women, children, those living with HIV/AIDS, the elderly or the disabled are included in your grant project activities.
3.5.1 Please define the socially excluded and vulnerable group(s) your grant project attempts to address (that is also the main beneficiaries)?
3.5.2 Describe how these group(s) have been consulted in any form during or before the preparation of this proposal? Describe the process and how their feedback is used as input for the application?
3.5.3 Please describe the strategy of mainstreaming (including the participation) of the vulnerable groups in the implementation of the proposed grant project? What role will the vulnerable groups play in the project and how will they benefit?
3.6 Perceived (potential) constraints / risks for grant project implementation: Please indicate where you see potential difficulties in implementation and how you will address them if possible. Discuss both internal as external factors that are a risk for the successful realization of the grant project
Risk / Constraint Risk strategy or measures
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Annex A: ESAP2 Grant Application Format
4. Target groups (maximum 2 pages)
4.1. Please explain the reasons for the selection of the target woredas? What factors played a role in choosing these target woredas? (please note that the MA considers grant applications targeting certain woredas more relevant than others. See section 2.5.2.5.3 in the Operational Manual)
4.2. Please explain the reasons for the selection of the target group(s) and how you identified their needs and constraints. How does the grant project contribute to the needs of the target group(s) and final beneficiaries? How do the beneficiaries play a role in the project?
4.3. Describe your past working relationship with the regional authorities and the local governments in the woredas you target with your activities. Have woreda officials been consulted in the preparation of the grant application? How do you plan to cooperate with them in the proposed grant project? How is their inclusion targeted / guaranteed? Is your cooperation formalized in a Letter of Commitment? If so, please attach the Letters as documentary proof.
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Annex A: ESAP2 Grant Application Format
5. Monitoring and Evaluation (maximum 2 pages)
5.1Describe your current M&E capacity in terms of human resources and budget available(please clearly indicate M&E budget in the application’s budget)
5.2 Based on past experience, present how you would monitor the grant project implementation (please include data collection exercises and reporting)
6. Sustainability and Multiplication (maximum 2 pages)
6.1 Describe how the project will achieve sustainability on the ground after the project is ended. Indicate the mechanisms for long-term sustainability of the project after the grant activity is completed.
6.2 As part of your sustainability strategy please describe the possibilities for replication and extension of the project’s outcomes.
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Annex B: ESAP2 Logical Framework Format
Annex B ESAP2 Logical Framework Format
Note for applicants: A LogFrame needs to be filled out to present the assessors with a clear cause and effect matrix in which a clear overview of inputs, outputs and objectives is presented (see also section 2.5.2.3). Below we shortly indicate our understanding of the different sections which are reflected in the format. Please fill out the format below and include this to your application.
Overall Objective: The overall objective of the grant application should be stated in broad terms. Overall objectives represent achievements to which the project is intended to contribute. Specific Objective: The objectives will be specific to the proposed grant project and state what the grant project itself is expected to achieve. The specific objective reflects the utilization of the results below. The specific objective is the full responsibility of the project, but only partly under control of the project (the part that is not under control is what should be covered by the assumptions). What do you expect to happen as a result of your proposed grant project? What will change? It is a description of the situation that must be attained upon completion of the project. It is the situation in which the problem(s) formulated in the field of accountability no longer exist. The objective should be formulated positively, realizable in the given situation, concrete, verifiable and create no new problems. Results/Outputs: Results or outputs are products developed or services rendered resulting from the activities performed leading to the achievement of the specific objectives. Please detail all expected results/outputs and explain how they relate to the objectives. Activities: Include the title and a detailed description of each activity to be undertaken to produce the results, justifying the choice of the activities and specifying where applicable the role of each partner (or associates or subcontractors) in the activities. In this respect, the detailed description of activities must not repeat the action plan (see 5.1). Inputs: List the inputs required to carry out the project’s activities. Inputs can be included in the form of: Personnel;
Type of equipment;
Supplies.
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Annex B: ESAP2 Logical Framework Format
project
conditionsare
-
Assumptions (Whichfactors and conditions outsidethe beneficiary's responsibilityare necessary to achievethat objective? (externalconditions) Whichrisks should taken be intoconsideration?) (Whatexternal conditions mustto met be obtain the expectedresults on schedule?) outsidethe direct beneficiary's controlhave the for to met be implementationthe of plannedactivities?
(Whatpre requiredbefore the starts?What conditions
)
arethe sources
Sources and Sources of means verification
(Whatare the sources information of these for indicators?) (What information of that existor can collected? be Whatare the methods requiredto get this information?) (Whatare the sources information of for indicatorson results achieved?) (Whatare the sources of informationabout activity progress?
what
Objectively Objectively verifiable of indicators achievement
(Whatare the key indicatorsrelated to the overallobjectives?) (Whichindicators clearly showthat the objective the of has project been achieved?) (Whatare the indicatorsto measure and whether to extentthe project achievesthe expected (Whatare the indicators results/outputs?) tomeasure to what extentthe project achievesthe expected activities?)
re the expected re
contribute?)
Interventionlogic (The (The resultsare the products orservices rendered resultingthe from activities performedenvisaged to achievethe specific objective. Whata results? (enumeratethem) (groupthe activities by result) Supplies;etc.)
(Whatis the overall broader objectiveto which the project will (Whatspecific objective is project The intended to achieveto contribute to theoverall objective?) (Whatare the key activities to carried be out and in what sequencein order to produce theexpected results/outputs? (Personnel; equipment; of Type
Objective
ESAP2 Logical Framework for the GrantProjectthe for Framework LogicalESAP2 Specific Objectives / Results Expected Outputs Activities Input
Overall Overall
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Annex C: ESAP2 Action Plan Format
Annex C ESAP2 Action Plan Format General guidelines:
Please add more lines if needed (select the line above which you would like to add a line, click on the right mouse button and "insert") If you want to merge celles, please click on the right mouse button and go to "format cells", choose "alignment" and therein "merge cells" Specific objectives and outputs cannot be changed. If an activity is cancelled, choose the option "cancelled" in the status report and explain why in column K. Do not delete an activity. If you would like to add other activities, please do so and add an N (for new) after the number (e.g. Activity 1.1.7 N). If the activity is directly linked to another please present as follows: 1.1.2a N
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Annex C: ESAP2 Action Plan Format
Importan t observati ons
delayed
If or cancelled, please explain why
Status Status asper 31/03/ 2014
Status Status asper 31/12/ 2013
Status Status asper 30/09/2 013
Status Status asper 31/06/ 2013
Status Status per as 31/03/ 2013
Status Status asper 31/12/2 012
rg
Main Main responsi ble actors Lead CSO, partner O rg
)
Deadlin for e impleme ntation (dd/mm /yy
(dd/mm /yy) Timefram for e implemen tation
1.1.1 1.1.1 (Please specify activity here 1.1.2… 1.1.3 1.1.4 1.1.5 1.1.6 1.2.1 1.2.2 1.2.3 1.2.3 1.2.4 1.2.5 1.3.1 1.3.2 1.3.3 1.4.1 1.4.2 1.4.3 1.4.4 1.4.5 Activities to achieve Output
(Please
1.1 specify outputto reachthe specific objective 1 here) 1.4 Outputs/Results achieve to specific objectives
1.2 1.3
to
specify specify
specific specific
Specific Specific Objective beachieved
(Please
objective 1 objective here) the Specific Objective 1:
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Annex C: ESAP2 Action Plan Format
Importan t observati ons
If delayed or cancelled, please explain why
Status Status asper 31/03/ 2014
Status Status asper 31/12/ 2013
Status Status asper 30/09/2 013
Status Status asper 31/06/ 2013
Status Status asper 31/03/ 2013
Status Status asper 31/12/2 012
Main Main responsi ble actors
Deadlin for e impleme ntation
Timefram for e implemen tation
1
.
2
.1.2 .1.3 .
2.1.1 2 2 2 2.2.2 2.2.3 2.2.4 2.3.1 2.3.2 2.3.3 3.1.1 3.1.2 3.1.3 3.2.1 3.2.2 3.2.3 3.2.4 Activities to achieve Output
2.1 2.2 3.2 Outputs/Results achieve to specific objectives
2.3 3.1
Specific Specific Objective be to achieved
Specific Objective2… Specific Objective3…
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Annex D: ESAP2 Budget Application Format
Annex D ESAP2 Budget Application Format Budget Format
Project Title 1. 2. (if applicable) Grant Applicants 3. (if applicable) 4. (if applicable) Units of Measurement Total Unit Total Expenses (fee days, tickets, price units rate ETB Cost ETB etc)
1. Services - Human Resource 1.1 Staff Salaries 1.1.1 Program Staff 1.1.1.1 Project Coordinator Months 0 1.1.1.2 Social Accountability Expert Months 0 1.1.1.3 M&E Expert Months 0 1.1.2 Support Staff 1.1.2.1 Project Accountant Months 0 1.1.2.2 Procurement Officer Months 0 1.1.2.3 Driver Months 0 Subtotal 1.1 - Staff Salaries 0
1.2 Consultancy Service 1.2.1 Social Accountability Trainer Days 0 1.2.2 Consultant for Development of SA Tools Days 0 1.2.3 Consultant for mid and final evaluation Days 0 1.2.4 ………….. ….. 0 Subtotal 1.2 - Consultancy Service 0 Subtotal 1. Service - Human Resource 0
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Annex D: ESAP2 Budget Application Format
2. Goods 2.1 Furniture 2.1.1 Office table Pcs 0 2.1.2 Office chair Pcs 0 2.1.3 ….. ….. 0 2.2 Equipment 2.2.1 Desktop Computer Pcs 0 2.2.2 Printer Pcs 0 2.2.3……. …. 0 2.3 Office supplies
2.3.1 Stationary supplies Pcs 0 2.3.2 Consumable supplies (refreshment, detergents, etc) Pcs 0
2.3.3…….. ….. 0 Subtotal 2. Goods 0
3. Monitoring and Evaluation 3.1 Travel
3.1.1 Travel costs 0
3.1.2………….. 0
0
0 3.2 Per Diem
3.2. Per diem 0
0
0 3.3 Audit Costs
3.3.1. Audit Report Costs 1 0
3.3.2. Audit Report Costs 2 0
3.3.3. Audit Report Costs 3 0 Subtotal 3. Monitoring and Evaluation 0
4. Program Deliveries / Activities
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Annex D: ESAP2 Budget Application Format
4.1 Trainings 4.1.1 Training 1 (use the 'Detailed Training Sheet' for calculations) Training 0 4.1.2 Training 2 (use the 'Detailed Training Sheet' for calculations) Training 0
4.1.3 ….. Training 0 4.2 Research and Surveys
4.2.1 Survey on … Survey 0
4.2.2 Assessment on …… Assessment 0
4.2.3 …… 0 Subtotal 4. Program Deliveries / Activities 0
5. Direct Operational Costs*
0
0
0 Subtotal 5. Direct Operational Costs 0
6. Total Direct Costs (1-5) 0
7. Provision for Contingency (5% of Total Direct Costs) 0
8. Administrative Costs (7% of Total Direct Costs) 0 9. Total Project Costs (6+7+8) in ETB 0 10. Exchange Rate ETB to USD of
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Annex D: ESAP2 Budget Application Format
Detailed Training / Workshop Sheet
Project Title 1. Grant Applicants 2. (if applicable) 3. (if applicable) 4. (if applicable) Participan Number Expenses Unit Costs Amount ts / Units of Days Training/Workshop 1 Lunch - Refreshment - Per diem - Transportation - Training Hall Rent - Training Materials and supplies - Subtotal Training / Workshop 1 - Training/Workshop 2 Lunch - Refreshment - Per diem - Transportation - Training Hall Rent - Training Materials and supplies - Subtotal Training / Workshop 2 - Training / Workshop 3 Lunch - Refreshment - Per diem - Transportation - Training Hall Rent - Training Materials and supplies - Subtotal Training / Workshop 3 - Training / Workshop 4 Lunch - Refreshment - Per diem - Transportation - Training Hall Rent - Training Materials and supplies - Subtotal Training / Workshop 4 -
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Annex D: ESAP2 Budget Application Format
Training / Workshop 5 Lunch - Refreshment - Per diem - Transportation - Training Hall Rent - Training Materials and supplies - Subtotal Training / Workshop 5 - Training / Workshop 6 Lunch - Refreshment - Per diem - Transportation - Training Hall Rent - Training Materials and supplies - Subtotal Training / Workshop 6 -
Notes:
Please use this sheet to calculate the costs for a training of workshop. The subtotal amount per training or workshop needs to be inserted in the Budget Format (section 4. Program Activities / Deliverables). Make sure to add this sheet to the Budget when submitting your grant application. In case you are planning more than 6 activities, add the cells to the format.
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Annex D: ESAP2 Budget Application Format
Staffing Schedule
Project
Title 1. Grant 2. (if applicable) Applicants 3. (if applicable) 4. (if applicable) Benefits Total % of Number Name Position PF/Pensi Salary Transpiration Insurance Others Earnings Contribution on
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Annex D: ESAP2 Budget Application Format
Budget Note
Project Title 1. 2. (if applicable) Grant Applicants 3. (if applicable) 4. (if applicable) Applicants are required to describe how they arrive at the unit costs proposed in the budget for each budget item given 1. Personnel:
Salary:
Benefit:
2. Monitoring and Evaluation Travel
Per diem
3. Equipment and Supplies Equipment
Supplies
4. Program Delivery Training
Surveys
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Annex E: ESAP2 Application Partnership Statement
Annex E ESAP2 Grant Application Partnership Statement
Note for applicants: This format only needs to be submitted when a grant application is submitted by a partnership.
A partnership can exist of maximum four (one lead organization and three partners) and entails a relationship of substance, involving shared responsibilities in undertaking the ESAP2 project funded by the World Bank out of the MDTF. To ensure that the project runs smoothly, the MA requires all partners to acknowledge this by agreeing to the principles of good partnership practice set out below. All partners must be legally registered with the Government of Ethiopia. An organization can only apply with one application. Each partner needs to fill out and sign the format below. All complete and signed statements need to be included in the application. Partnership statement
1. All partners have read the grant application and have understood what their role in the project will be before the application is submitted to the MA.
2. All partners have read and understood the ESAP2 grant contract format and authorize the lead applicant to sign the contract with the MA and represent them in all dealings with it in the context of the project's implementation.
3. The lead applicant will consult its partners regularly and will keep them fully informed on the progress of their ESAP2 project.
4. All partners will receive copies of the reports - narrative and financial – that are submitted to the MA.
5. Proposals for substantial changes to the project (e.g. activities, partners, etc.) will be agreed by the partners before being submitted to the MA. Where no such agreement can be reached, the applicant must indicate this when submitting changes for approval to the MA.
6. All partners agree to have a Memorandum of Understanding (MOU) with the lead applicant to formally share and acknowledge roles and responsibilities as far as the implementation of the proposed ESAP2 project is concerned.
I have read and approved the contents of the proposal submitted to the Management Agency. I undertake to comply with the principles of good partnership practice.
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Annex E: ESAP2 Application Partnership Statement
Partner #
Full legal name (business name)
Official address
Name authorized person
Position authorized person
Telephone number
Signature and stamp
Date and place
Application submitted in (Name partner organization 2) partnership with: (Name partner organization 3, if applicable)
(Name partner organization 4, if applicable)
History of cooperation with the other partner organization(s)
Role and involvement in the preparation of the grant project
Proposed role and involvement in the implementation of the grant project
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Annex F: ESAP2 List of Woredas of Particular Relevance
Annex F ESAP2 List of Woredas of Particular Relevance
Note for applicants: As indicated in section 2.5.2.5, grant applications that target certain woredas are considered to be of particular relevance to ESAP2. This implies that the targeting of these woredas with your activities will be assessed with more points on the variable of relevance of the target area, which can result in a better ranking and thus an increased chance of being pre-selected for contracting. Grant projects that target any of the following woredas will score higher on the evaluation criterion of ‘relevance of the target area’:
Woredas that were target woredas in pilot projects implemented under ESAP1; Woredas with significant service deficiency /deprivation levels, based on state data; Woredas where PBS Local Investment Grants (LIGs) have been implemented; Woredas located in the emerging regions (Afar, BenishangulGumuz, Gambella, Somali) ‘Hot Spot’ woredas or those at strategic locations with high potential for snowballing the demonstration effect to neighboring woredas and ability to serve as the center in a cluster- based approach.
Below, the list of woredas that qualify under bullet 1-3 is presented. Assessment of qualification under bullet 5 is up to the evaluators, based on the justification of the grant applicant for the choice of the target woreda.
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Annex F: ESAP2 List of Woredas of Particular Relevance
ESAP1 woredas
Region woredas
Addis Ababa City Addis Ketema Arada Sub City Kirkos Sub City Ledeta Sub City Nefas Silk Lafto Administration Sub City Sub City
Amhara Regional Bahir Dar Bure Dangela DebreMarkos Ephrata Gidem State Town Farta Metema NefasMewchia
BenishangulGumuz Asosa town Dangur Kambashi Mandura Menge Regional State
Dire Dawa City Kebele 02 Kebele 03 Kebele 05 Kebele 08 Administration
Harari Regional State Hakim Sofi
Oromia Regional Agaro Alle Becho Bedele Bishoftu State Chewaka Dandi Dawo Degem Dugda
Ejere Fedis Fental GebreGuracha Ghimbi Girja Goma Haromaya Hurumu Jarso
Jimma town Kersa (around Kersa (around Kombolcha Legehida Hararghe) Jimma) Mettu Mulo Sawula Sebeta SebetaHawas SedenSodo SekaChekorsa Shalla (Aye) Shashemene Welmera Woliso Wuchalle Yayo ZewayDugda
Somali Regional State Aisha Shinele
Southern Nations and Chencha Ghibe Hawwasa Town Limu Male Nationalities People Regional State Misha (SNNPRS)
Tigray Regional State Ahferom Alamata Dugda Genta GuloMekeda Tembein Haffeshom KaftaHumera KeltelteAwealo Kola Tembein MedebayZana Mekele
MerebLeke Raya Azebo ShartiSamre Tahatay,Maichew WerieLeke
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Annex F: ESAP2 List of Woredas of Particular Relevance
Local Investment Grant woredas
Region woredas
Afar National Buremudaitu Dalifage Dewe Dulecha Regional State
Amhara National Bahir Dar Zuria Debaytilatgin East Belesa Enemay Guangua Regional State Habru JileTumuga Kellala Kewet Lasta
Machakel MenizLaloMidir Sayint Sekela TachGaynt
Tenta Wegera Zekuala
BenishangulGumuz Agalometi Mandura Maokomo OdaBigildu National Regional State
Gambella National GambellaZuria Wantwa Regional State
Harari National Dire Teyara Errar Regional State
Oromia National Abaya Abe Dengoro Anchar Aseko Nesebo Regional State BakoTibe Becho Berek BulieHora Chora
DabreLibanos Dano Dawo Dedo Dega
Degam Ejere Elu Fentale GedabAsasa
GidaAyana Gimbi GoroGutu GudatuKondala JarteJardega
JimmaHoro Jimma Rare Kiltu Kara KurfaChale Lume
MadaWalabu Masala OdoShakiso Rayitu Sibu Sire
TiroAfeta Tiyo Wadara YemalogiWalal
Somali National Harshin Regional State
Southern Nations, Angelcha Arbegona Burji E/Badawacho Ejaha Nationalities People Regional State
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Annex F: ESAP2 List of Woredas of Particular Relevance
Gedeb Gimbo Kebena Kemba KindoDidaye
Konta Mareko Masha Menjewo Lanfaro
Loma Ofa OubaDebreTs Salamago Sankura ehai
Shasha Shebedino South Bench West BadaWacho
Tigray National EndaMehoni Wolkayit Gulomekeda Kola Temben MedebayZena Regional State
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Annex F: ESAP2 List of Woredas of Particular Relevance
Service Deprived woredas
Region woredas
Addis Ababa City Woreda 03 of Woreda 07 of Woreda 05 of Woreda 11 and Woreda 04 of Yeka SC Administration Arada SC Addis Ketema SC Ledeta SC 10 of Kirko SC Woreda 04 of Woreda 06 of Woreda 06 of Woreda 01 & 02 Woreda 06 of Gulelle Bole SC Akaki-Kality SC Nefas Silk SC of Kolfe-Keranyo SC SC Afar National Abaala Adaar Afambo Afdera Amibera Regional State Awash Fentale Awra Berahile Chifra Elidaar Gelaelo Gulina Hadelela SemuRobi Teru Amhara National AdiArkay Aneded Asagrot Bahir Dar Bahir Dar Zuria Regional State Ketema BatiKetema Beyeda Bibugnv Bure Borena ChagniKetema Chilga Dalanta Debark Debrebirhan Ketema Debre Tabor DebubAchefer DegaDamot Dembecha Denbiya Ketema Dera DessieKetma Ebnat Enjibara FenoteSelam Ketema Ketema Fogera GonderKetema GonjKolela Janamora Jawi Kalu Kemise Kombolcha Legehida Libo Ketema Ketema Kemekem Menz Mama MerabBelesa Merab Este Minjar and Raya Kobo Mider Shenkora SehalaSeyemt SekotaKetema Senan Tegede Mecha Woldiya Wonberima WoretaKetema BenishangulGumuz Dangur Guba Kamashi Kurmuk Sirb Abaya National Regional Sherkole Wembera State
Dire Dawa City Biyo Awale Geldessa Cluster Kebele 01 Kebele 02 Kebele 05 Administration Cluster Kebele 08 Melaka Jebdu Wahil Cluster Cluster Gambella National Abol Godere Mezhenger Regional State
Harari National Abadir Shenkor Sofi Regional State
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Annex F: ESAP2 List of Woredas of Particular Relevance
Oromia National Abaya AbunaGindabarat Ada'aBarga Adaba Agarfa Regional State AlgeSachi Ambo Aminya Ammaya Ana Sora Anfilo Arero ArsiNagelle Babile BaboGambel Badanno Bale gasgar Barbare Begi Boracha Bore Bosat BurqaaDhiintuu Cinaksen Ciro Cora Botor Dadar Dale wabara Dara Darimu DaroLabu DaweQacan DaweSarar Dhas Dhidhesa Didu Dillo Dire Doba DugdaDawa Fadis GadabAsasa Galana Gamachis Ganji Gasara GawoQebe Gera Gindabarat Gindhir Gidami Girawa Girja GolaOda Gololcha (Arsii) Gololcha (Bale) Goma Goro GubaQoricha Gumay Guradhamole Gursum GutoGida Habro HambalaWamana Harana HaroLimu Haromaya HawiGudina Hawwa Galan Jaldu Jarso (East Kiramu Kofale Kokosa Hararge) Kombolcha Kuyu Lagahidha LaloQile LeqaDullacha LibanCuqala Liban (Guji) Limu LimuBilbilo LimuKosa LimuSaqa Mako MalkaBalo Mana (Jima) Manasibu Matu MayuMuluqe Mena (Bale) Meta MidaQanyi
Midhaga Mi’esoo Miyo Mooyyaale Munesa Najo NonoBenja NunnuQumba Omo Nada Qarca Qarsa Qilxu Kara Qore Qumbi Quni SaqaCoqorsa sal'eNono Sawena Saxamma Sayo SayoNole Seru Shabesombo Shala Shirka Sigimo Siraro Sude Taltale Wondo XiroAfata Xulo Yabalo
Somali National Adadilo Danan Degehamedo Dhobowayn Fiika Regional State Shekosh Warder
Southern Nations Alle Andracha Aroresa Basketo Bita and Nationalities Bonke Bule Chirie Dalocha DamotPulasa People’s Regional Dita DugunaFango Endegagn GedebanoGuta Geta State (SNNPR) Gibe Duna Gorchie Hadaro Tinto Humbo Isara Kachabira Konso Male Malokoza Mareka MeintGoldya MirabAzernet Nyangatom Saylem Semen Ari Shat Bench Tambaro Tello Wonsho Tigray National Ahferom DegaTembein Gulomhaya KetemaMekele Raya Zebo Regional State Werielehe
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Annex G: ESAP2 Eligibility and Administrative Requirements Grid
Annex G ESAP2 Eligibility and Administrative Requirements Grid Note for applicants: Please note that failure to meet the eligibility and administrative criteria immediately results in a rejection of the application. Check carefully, with the use of this annex, whether your application meets all criteria.
Eligibility Requirements
The lead applicant is a legal entity established for not for profit motives and Y/N is registered with the Government of Ethiopia as an Ethiopian Charity or Society or an Ethiopian Residents Charity (and documentary proof of this is provided).
(If applicable) All partners in the application are legal entities established Y / N / Not for not for profit motives and are registered with the Government of Applicable Ethiopia as Ethiopian Charities or Societies or Ethiopian Residents Charities(and documentary proof of this is provided).
The application targets at least two sectors Y / N
The application targets a minimum of 3 and a maximum of 5 woredas Y / N
Per woreda, the application targets a minimum of 3 kebeles Y / N
The application budget does not exceed the indicated maximum amount of Y / N $237,000 for applications targeting 3 woredas, of $269,000 for applications targeting 4 woredas or $300,000 for applications targeting 5 woredas
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Annex G: ESAP2 Eligibility and Administrative Requirements Grid
Administrative Requirements
The application is received by the MA before the closing date and time of this Y/ N Call for Proposal
The application is submitted in the formats annex to this Operational Manual Y / N
The Application is written in English Y / N
The application is typed Y / N
ESAP2 Grant Application Y / N
Supporting document of legal registration Y / N with the Government of Ethiopia of all partners submitting the application
ESAP2 Logical Framework Y / N
The application submitted is ESAP2 Action Plan for your Grant Project Y / N complete, meaning that it ESAP2 Budget Budget Format Y / N consist of:4 Application, existing of the Detailed Training Sheet Y / N following four sheets: Staffing Schedule Y / N Budget Note Y / N
(if applicable) ESAP2 Grant Application Y / N Partnership Statement signed by all
partners for this application (see annex E) The application submitted consists of one original (signed with an Y / N original signature by an authorized representative) and two copies of the complete application, as well as one electronic copy on a CD or USB stick.
4Please note that in case Letters of Commitment are available from target woredas, you are encouraged to enclose them in your application. Inclusion of Letters of Commitment is not an administrative requirement.
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Annex H: ESAP2 Grant Application Evaluation Grid
Annex H ESAP2 Grant Application Evaluation Grid
Note for applicants: Please note that when submitting an application in partnership with other organizations, the evaluation of the financial capacity is to a large extent based on the capacity of the lead applicant. The lead applicant will be the contract signatory for the MA and is thus responsible for (financial) management of the grant towards the MA. Sufficient management, administrative and financial capacity of the lead applicant to manage and administrate the grant project is thus important.
Grant Application Evaluation Grid Score Maximum Awarded Score
1. Organizational Capacity
1.1 Operational Capacity 15
Is there an operational organizational structure proposed for the grant 4 project with clear roles and responsibilities?
Is there an operational (and partnership, where applicable) strategy to 2 support the successful implementation of the grant application?
To what extent are the technical skills of the staff of the applicant(s) sufficient to successfully operate in the field of social accountability 2 and to manage and implement the grant project?
To what extent are crosscutting issues, such as gender and social inclusion reflected in the applicant(s)’ management structure and 2 strategies?
To what extent is/are the applicant(s) embedded in the Ethiopian society? (are there sufficient and effective relations and networks with 1 partners, donors, and local government)
Does the applicant provide strategy(ies) that clearly show how it designs the capacity development for its staff, other stakeholders 4 and/or partners for better operationalization of Social Accountability activities in the proposed locations?
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Annex H: ESAP2 Grant Application Evaluation Grid
1.2 Financial Capacity 5
Does the lead applicant have project and financial management capacity? 2
Does the lead applicant state to have an audited annual statement? (to be 1 verified with the FinCapAssessment)
Does the lead applicant have stable and sufficient sources of finance? 1
To what extent does the applicant(s) fulfil minimum staff requirements, which ensure the existence and execution of accounting procedures and 1 proper financial management?
1.3 Expertise and Experience 5 Do(es) the applicant(s) have a track record with other donor
organizations on implementation and management of similar size projects / activities and/or relevant sectors and have achieved tangible 3 results? Do(es) the applicant(s) have a track record of previous work in the
proposed woredas? 2
Total Score of Organizational Capacity 25
2. Quality of the Application Score Maximum Awarded Score
2.1 Quality of the Project Design 10
To what extent is a specific strategy on addressing, including and mainstreaming socially excluded groups like women, children, people 2 living with HIV and AIDS, people with disabilities, and the elderly included in the grant application?
To what extent is the methodology to achieve the anticipated objectives 2 successfully described?
To what extent is the project goal clearly formulated, addressing the core 2 problem and expressing the impact of the project on the beneficiaries?
Is the partners' level of involvement and participation in the project 1 satisfactory?
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Annex H: ESAP2 Grant Application Evaluation Grid
How well does the applicant encourage dialogue and interface between Communities, CSOs, Public Service providers/local governments and 1 other stakeholders?
To what extent is a clear monitoring and evaluation plan included in the 1 application?
To what extent does the application propose appropriate SA- 1 tools/approaches
2.2 Relevance 20
To what extent is the application relevant to the objectives of ESAP2? (Does the grant project contribute to strengthening the use of social accountability tools, approaches and mechanisms by citizens and citizens 6 groups, civil society organizations, local government officials and service providers as a means to make basic service delivery more equitable, effective, efficient, responsive and accountable)?
To what extent does the choice of the target sector correspond with the 4 needs of the target beneficiary and target area?
To what extent is the choice of the target woredas relevant for ESAP2? (see 3 also the section 2.5.2.5 on higher relevance)
Does the application target the sectors rural roads or agriculture? (see also 4 the section 2.5.2.5.2 on higher relevance)
Is the application submitted in partnership, with a clear capacity building 3 strategy? (see also the section 2.5.2.5.1 on higher relevance)
2.3 Feasibility 10
To what extent are the formulated objectives and results reachable? 2
To what extent have the beneficiaries been involved in the planning and development of the project? 2
Are the activities proposed appropriate, practical, and consistent with the 1 objectives and expected results?
Is the timeframe for implementation of activities and achieving the 2 anticipated results realistic?
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Annex H: ESAP2 Grant Application Evaluation Grid
To what extent has the applicant established an effective partnership, cooperation and/or institutional linkage with targeted groups (citizens, 1 citizens’ groups, other CSOs)?
To what extent has the applicant established an effective partnership, cooperation and/or institutional linkage with the woreda officials of the 2 target areas? Are letters of commitment from the target woreda available (and attached)?
2.4 Impact 10
Is the outcome/result of the project clear? 3
Is the project likely to have a tangible impact on implemented woreda / kebele communities on basic service delivery in the targeted sectors of 3 ESAP2? How did this project change beneficiaries’ lives and opportunities, also for 2 socially excluded groups?
Would the proposed activity have influence beyond its aims, directly or 2 indirectly, intended or unintended?
2.5 Sustainability 10
To what extent are lasting benefits of this project expected after the end of 2 implementation?
Are the expected results of the proposed action plans financially 2 sustainable (how will the activities be financed after the funding ends?)
Are the expected results of the proposed action plans institutionally sustainable (will structures allowing the activities to continue be in place 2 at the end of the action and how? Will there be local “ownership” of the results of the action?)
Are there key partnerships with other civil society organizations, service 2 providers, woreda officials that will help sustain the project?
Is it likely that the grant project has multiplier effects or spin-offs? 2
Total Score of Quality of the Application 60
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Annex H: ESAP2 Grant Application Evaluation Grid
3. Logical Framework
Is the specific objective to which the project contributes single and well 2 defined?
Are the outputs for achieving the objective necessary and clearly stated? 2
Is the relationship between the activities and outputs realistic? 2
Does the relation between inputs, outputs and objectives show a clear 2 cause and effect logic?
Are assumptions realistic & showing understanding of country / sector? 1
Are indicators objectively verifiable in terms of quantity, quality and 1 time?
Total Score on Logical Framework 10
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Annex H: ESAP2 Grant Application Evaluation Grid
4. Budget
Are the activities appropriately reflected in the budget? 2
Is the budget coherent and realistic for achieving the anticipated results? 2
Are the costs expressed in the budget fair, reasonable and related to the 1 proposed project activities?
Total Score on Budget 5
Scores for Organizational Capacity and Relevance Applicant Eliminatory Score Score
Organizational Capacity 12.5
Relevance 10
Y/N Pass
Total Score of the Application
1 – Organizational Capacity 25
2 – Quality of Application 60
3 – Log frame 10
4 – Budget 5
Total Score 100
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Annex I: ESAP2 Grant Agreement
Annex I ESAP2 Grant Agreement
Sub-grant agreement
Ref. ESAP2/2013/------Special Conditions
Name Cooperation VNG International U.A.
Nassaulaan 12, 2514 JS The Hague, Address The Netherlands
Telephone +251 11663 4661 or +251 11663 4601
Fax +251 11663 2567
E-mail [email protected]
Represented by Mr. Peter Knip, Director
Rolf Hunink, Team Leader of ESAP2 Management Agency Representative
(the "Management Agency"),of the one part, and Name of the Organization
Registration number with the Charities and
Societies Agency
Registration Date
Address
Telephone
Fax
Name of Authorized Representative
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Annex I: ESAP2 Grant Agreement
Title
(the "SAIP"), of the other part have agreed as follows :
Article I: General Conditions, Definitions and Annexes 1.01. General Conditions. The General Conditions for Sub-Grants made by the Management Agency (“General Conditions”) constitute an integral part of this Agreement.
1.02. Definitions. Unless the context requires otherwise, the capitalized terms used in this Agreement have the meanings ascribed to them in the General Conditions or in this Agreement, and the following additional terms have the following meaning: (a) “Ethiopia Protection of Basic Services Social Accountability Program” or “the Program” means Ethiopia’s social accountability program consisting of a program of interrelated action, measures and instruments adopted or entered into by the government of Ethiopia, with the aim to strengthen the use of accountability tools, approaches and mechanisms in Ethiopia by: (i) citizens and citizen groups; (ii) civil society organizations; (iii) local government officials; and (iv) service providers as a means to make basic service delivery more equitable, effective, responsive and accountable. (b) “Ethiopia Social Accountability Program – Phase 2” or “ESAP2” means the set of activities carried out by the Management Agency in respect of promoting social accountability under the above defined Program, and under the terms set forth in the Grant Contract No. TF099878, signed between the Management Agency and the World Bank. (c) “Management Agency”, or “MA”, means the consortium consisting of VNG International, GOPA Consultants and YEM Consulting Institute, lead by VNG International and represented and operating in Ethiopia through its branch office "VNG International B.V Plc”, appointed as recipient of an amount to be provided under the aegis of the World Bank for the furtherance of the activities to be carried out under the Ethiopia Protection of Basic Services Social Accountability Program. (d) “Grants for Sub-projects” or “Grant” means the grants provided by the Management Agency for the implementation of a Sub-Project. (e) “SAIP” or “SAIPs” means the social accountability implementing partner for the benefit of which a Grant for Sub-project is provided. (f) “Sub-grant Agreement” or “Agreement” means the agreement entered into between the Management Agency and a selected SAIP for implementation of a Sub-project. (g) “Sub-project” or “Project” means the initiative to be implemented by a selected SAIP for the purposes of strengthening citizens and/or civil society organizations’ capacity for, and the use of, social accountability tools, approaches and mechanisms to ensure more effective, efficient, responsive and accountable basic services by local public service providers, as described in further detail in the approved Grant Application, Annex 1A of this Agreement.
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1.03. Annexes. The following documents are annexed to these Special Conditions and form an integral part of the Agreement: Annex 1A: Approved ESAP2 Grant Application (including the Negotiation Memo)
Annex 1B: Approved ESAP2 Grant Application’s Logical Framework Annex 1C: Approved ESAP2 Grant Budget
Annex 2: General Conditions applicable to ESAP2 Sub-grant Agreements
Annex 3: SAIP Operational Manual Article II: Sub-project Execution
2.01. Sub-project Objectives and Description. The objectives of the Sub-project and the Sub-project activities to be financed out of the proceeds of the Grant are as set forth in Annexes 1A to 1C to this Agreement. 2.02. Sub-project Execution Generally. The SAIP declares its commitment to the objectives of the Sub-project. To this end, the SAIP shall carry out the Sub-project in accordance with: (a) the provisions of Article 2 of the General Conditions; (b) this Article II; and (c) the SAIP Operational Manual. 2.03. Implementation Period of the Sub-project.
(a) The starting date of the Sub-Project is:------. (b) The implementation period of the Sub-project is 24 months. (c) The end date of the Sub-Project is: ------. 2.04. Project Deliverables.
(a) The SAIP shall provide the Management Agency with all reports, narrative or financial, and other required documents (each a “Deliverable”) to be developed for the Sub-project as described in section 3.3 of the SAIP Operational Manual, in electronic and printed format. (b) The deadlines for submitting Narrative Reports, Financial Reports and Audit Report are stipulated in the table below.
Reporting Schedule for the SAIPs
Deadline for submission of Report Reporting Period Report Required to Submit to the MA: to the MA
20 October 2013 1 October – 31 December 2013 Quarter one Forecast Request
Quarterly Narrative Report & 1 October – 31 December 2013 15 January 2014 Quarterly Financial Report 1 January –31 March 2014 Quarter two Forecast Request
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Annex I: ESAP2 Grant Agreement
Quarterly Narrative Report & 1 January – 31 March 2014 Quarterly Financial Report 15 May 2014 1 April- 30 June 2014 Quarter three Forecast Request
1 October 2013- 31 March 2014 Audit report 1
Quarterly Narrative Report & 1 April- 30 June 2014 15 July 2014 Quarterly Financial Report 1 July – 30 September 2014 Quarter four Forecast Request
Quarterly Narrative Report & 1 July – 30 September 2014 15 October 2014 Quarterly Financial Report 1 October – 31 December 2014 Quarter five Forecast Request
Quarterly Narrative Report & 1 October – 31 December 2014 Quarterly Financial Report 15 February 2015 1 January – 31 March 2015 Quarter six Forecast Request
1 April - 31 December 2014 Audit 2
Quarterly Narrative Report & 1 January – 31 March 2015 15 April2015 Quarterly Financial Report
1 April- 30 June 2015 Quarter seven Forecast Request
Quarterly Narrative Report & 1 April- 30 June 2015 15 July 2015 Quarterly Financial Report
1 July - 30 September 2015 Quarter seven forecast
Quarterly Narrative Report & 1 July - 30 September 2015 15 October 2015 Quarterly Financial Report
1 October 2013- 30 September Final Narrative Report & Final 15 November 2015 2015 Financial Report
1January – 30 September 2015 Audit Report 3
2.05. Financial Management.
Financial Management. (a) The SAIP shall ensure that a financial management system is maintained in accordance with the provisions of Article17 of the General Conditions and section
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4 of the SAIP Operational Manual. The SAIP shall ensure that the Quarterly Financial Reports for the Sub-project are prepared and furnished to the Management Agency in accordance with the schedule presented in 2.04(b), following the templates and formats provided in the SAIP Operational Manual. The SAIP shall have its Project Financial Statements verified in accordance with the provisions of section 3.3and annex Rof the SAIP Operational Manual. Such verification of the Project Financial Statements (Audit Report) shall cover the periods as stipulated in 2.04(b) of this Agreement and shall be furnished to the Management Agency in accordance with the schedule presented in 2.04(b). 2.06. Procurement.
All goods and services required for the Sub-project and to be financed out of the proceeds of the Grant shall be procured in accordance with the requirements set forth or referred to in section 4 of the SAIP Operational Manual.
Article III: Payment Arrangements 3.01. Currency and currency conversion.The currency of the Agreement is in United States Dollars (USD). Quarterly Financial Reports, the Final Financial Report and the Audit Reports shall however be drawn up in Ethiopian birr (ETB). SAIPs need to account for the actual amount of birr received as advance payments from the Management Agency in the framework of their Sub-project. The Management Agency will use the actual exchange rate of the transfer of the advance payment, based on the SAIP’s bank statement, to establish the USD amounts of the Quarterly Financial Reports and the Final Financial Report. 3.02. Total amount of the Grant.The total estimated cost of the Sub-project, representing the maximum amount for reimbursement by the Management Agency for the Sub-project’s activities to be financed out of the proceeds of the Grant is ______USD______as set out in Annex 1C. 3.03. Conditions for advance payment. The SAIP must ensure that the conditions described in the provisions of Articles 3 and 15 of the General Conditions, section 3.3.1, 3.3.2, 4 and 5 of the SAIP Operation Manual, sections 2.04 and 2.05 of this Agreement and this section are fulfilled, before submitting a request for an advance payment. 3.04. Special conditions for advance payment. For the purpose of this Agreement, additional payment conditions are: Pre-condition(s) for a first Advance Payment: (i) Recruitment of a qualified Finance Officer
(ii) Participation in the Grants and Finance pre-disbursement trainings
(iii) Submission of a renewed license/certificate with the Charities and Societies Agency of all partners or proof of the ongoing renewal process
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(iv) Submission of Audit Report for the year ending 31/12/2011
(v) Memorandum of Understanding between the lead SAIP and its partners (if applicable)
(vi) Procurement Plan;
Pre-conditions(s) for second Advance Payment:
(i) Participation in the SA and M&E pre-disbursement trainings
(ii) Recruitment of an M&E officer
(iii) Submission of a revised acceptable LogFrame& Action Plan
3.05. Accounting for eligible expenditures. The SAIP needs to account for the advance payments received in the framework of the Sub-project on a quarterly basis, through the submission of Quarterly Financial Reports to account for 100% (including of taxes) of eligible expenditures as defined in article 15 of the General Conditions. The Financial Reports need to be prepared in accordance with the provisions of Article 3 and 15 of the General Conditions, section 2.1.3, 3.3 and 5.3 of the SAIP Operation Manual, and this section. 3.06. Audit Report. In accordance with article 2.05(c) of the present Special Conditions, the SAIP shall submit to the MA 3 Audit Reports in the form provided in Annex R of the ESAP2 SAIP Operational Manual. The reporting periods and the deadlines for submitting the Audit Reports are stipulated in 2.04(b).
Article IV: SAIP Representative, Addresses and Contacts 4.01. SAIP Representative. The SAIP’s representative is its official who has countersigned this Agreement on behalf of the SAIP or his/her official replacement. 4.02. SAIP Address. The SAIP’s address is its address indicated in the cover letter of this Agreement. 4.03. Management Agency Address. The Management Agency’s address is its address indicated in the cover letter of this Agreement. 4.04. Contact. Any formal communication relating to this Agreement, including official submission of Deliverables, must be both in electronic and in hard copy, state the reference number of the project (ESAP/2013/------) and be sent to the address of the Management Agency provided in Article 4.03. Email or fax communication does not suffice for the purpose of submission of official reports.
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Annex I: ESAP2 Grant Agreement
Thus agreed to and composed in English in three originals, one original being for the Management Agency, one for the World Bank and one being for the SAIP.
For the SAIP For the Management Agency
Name ______Name Peter Knip
Title ______Title Director
Signature Signature
Date ______Date ______
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Annex I: ESAP2 Grant Agreement
General conditions applicable to esap2 sub-grant agreements
Article 1 – Introductory Provisions 1.1. These General Conditions set forth terms and conditions generally applicable to Grants for Sub-projects provided by the Management Agency out of a Multi-donor Trust Fund. They apply as specified in article 1.03 of the Grant Agreement. 1.2. If any provision of the Grant Agreement is inconsistent with a provision of these General Conditions, the provision of the Grant Agreement shall govern. 1.3. Except as otherwise provided in the Grant Agreement, wherever capitalized terms are used in these General Conditions or in the Grant Agreement, they have the meanings ascribed to them in the Special Conditions. 1.4. References in these General Conditions to Articles and Sections are to the Articles and Sections of these General Conditions. Their headings are inserted in these General Conditions for reference only and shall not be taken into consideration in interpreting these General Conditions. Article 2 -General Obligations 2.1. The SAIP shall implement the Grant under its own responsibility and in accordance with the description of the Project in Annex 1A with a view to achieving the objectives laid down therein. 2.2. The SAIP shall implement the Project with the requisite care, efficiency, transparency and diligence, in line with best practice in the field concerned and in compliance with this Agreement. For this purpose the SAIP shall mobilize all the financial, human and material resources required for full implementation of the Project as specified in the description of the Project, and agreed during Grant Negotiations. 2.3. The SAIP shall act alone or in partnership with one or more non-governmental organizations or other bodies identified in the description of the Project. Partners take part in the implementation of the Project, and the costs they incur are eligible in the same way as those incurred by the lead SAIP. If the lead SAIP or, where applicable its partners, have to conclude contracts in order to carry out the Project, these may only cover a limited portion of the Project and shall respect the contract- award procedures and rules of sound procurement procedures that should be taken into account in line with the applicable manual of the organization, the SAIP Operational Manual, Article 2.06 of the Special Conditions and Article 15.1 and 17.3 of the present General Conditions. 2.4. The SAIP alone shall be accountable to the Management Agency for the implementation of the Project. It shall undertake that the conditions applicable to it under the relevant Articles shall also apply to its partners and to all its contractors. It shall include provisions to that effect as appropriate in its contracts with them. 2.5. The SAIP and the Management Agency are the only parties to this Agreement. The SAIP alone is contractually responsible vis-à-vis the Management Agency. The Management Agency does not recognize any contractual link of itself with partners of the SAIP. Article3 – Obligation to Provide Information and Financial and Narrative Reports 3.1. The SAIP must provide the Management Agency with all required information on the implementation of the Project. To that end, the SAIP must draw up Quarterly Narrative and Financial Reports and a Final Narrative and Financial Report. These reports must conform to the templates provided in the ESAP2 SAIP Operational
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Annex I: ESAP2 Grant Agreement
Manual. Each report must provide a full account of all aspects of the Project's implementation for the period covered. 3.2. The Management Agency may request additional information on any aspect of the Project’s implementation at any time and that information must be supplied within 30 days of the request. 3.3. The reports shall be drafted in English. They shall be submitted to the Management Agency in accordance with the deadlines stipulated in article 2.04 (b) of the Special Conditions. 3.4. If the SAIP fails to supply the Management Agency with reports as per Article 2 and 3 of the Special Conditions and fails to furnish an acceptable and sufficient written explanation of the reasons why it is unable to comply with this obligation, the Management Agency may terminate the Agreement in accordance with Article 13.2 of the present General Conditions and recover the amounts already paid and not substantiated.
Article 4 -Liability The Management Agency cannot under any circumstances or for any reason whatsoever be held liable for damage or injury sustained by the staff or property of the SAIP while the Project is being carried out or as a consequence of the Project. The MA cannot therefore accept any claim for compensation or increases in payment in connection with such damage or injury. The SAIP shall assume sole liability towards third parties, including liability for damage or injury of any kind sustained by them while the Project is being carried out or as a consequence of the Project. The SAIP shall discharge the Management Agency of all liability arising from any claim or project brought as a result of an infringement by the SAIP or the SAIP's employees or individuals for whom those employees are responsible of rules or regulations, or as a result of violation of a third party's rights.
Article 5 -Conflict of Interests The SAIP shall take all necessary precautions to avoid conflicts of interests and shall inform the Management Agency without delay of any situation constituting or likely to lead to any such conflict. There is a conflict of interests where the impartial and objective exercise of the functions of any person under this Agreement is compromised for reasons involving family, emotional life, political or national affinity, economic interest or any other shared interest with another person.
Article 6 -Confidentiality Subject to Article 17, the Management Agency and the SAIP undertake to preserve the confidentiality of any document, information or other material communicated to them in confidence until at least 5 years after the final payment. The World Bank which is administering the Multi-donor Trust Fund under which this grant is provided, shall still have access to all documents communicated to the Management Agency and shall maintain the same confidentiality.
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Article 7 -Visibility 7.1. Unless the Management Agent or the World Bank agrees or requests otherwise, the SAIP must take all necessary steps to publicize the fact that the Ethiopian Social Accountability Programme 2 has financed the Project. 7.2. In particular, the SAIP shall mention the Project, the Program and the World Bank Multi-donor Trust Fund’s financial contribution in information given to the final recipients of the Project, in its internal and annual reports, and in any dealings with the media. It shall display the Ethiopian Social Accountability Programme 2 logo wherever appropriate. 7.3. Any notice or publication by the SAIP concerning the Project, including those given at a conference or seminar, must specify that the Project has received Ethiopian Social Accountability Programme 2 funding. Any publication by the SAIP, in whatever form and by whatever medium, including the internet, must include the following statement: “This document has been produced with the financial assistance of the Ethiopian Social Accountability Programme 2. The contents of this document are the sole responsibility of ------(name of SAIP)------and can under no circumstances be regarded as reflecting the position of the Ethiopian Social Accountability Programme 2, the Management Agency, nor the World Bank.” 7.4. The SAIP authorizes the Management Agency and the World Bank to publish its name and address, nationality, the purpose and contents of the Project, duration and location as well as the maximum amount of the grant. Derogation from publication of this information may be granted upon request if it could endanger the SAIP or harm its interests.
Article 8 – Ownership / Use of Results and Assets 8.1. Ownership of, and title and intellectual and industrial property rights to, the Project's results, reports and other documents relating to it shall be vested in the SAIP. 8.2. Notwithstanding the provisions of Article 8.1 and subject to Article 6, the SAIP grants the Management Agency and the World Bank the right to use freely and as it sees fit all documents deriving from the Project, whatever their form, provided it does not thereby breach existing industrial and intellectual property rights.
Article 9 – Evaluation / Monitoring of the Project 9.1. If the Management Agency or the World Bank carries out an interim or ex post evaluation or a monitoring mission, the SAIP shall undertake to provide it and/or the persons authorized by it with any document or information which will assist with the evaluation or monitoring mission, and grant them the access rights described in Article 17. This obligation also applies to any person / organization that is requested by the Management Agency or the World Bank to undertake such a task. 9.2. If either Contracting party (or the World Bank) carries out or commissions an
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evaluation in the course of the Project, it must provide the other party and the World Bank (or the Parties) with a copy of the evaluation report.
Article 10 – Amendment of the Agreement 10.1. Any substantial amendment to the Agreement, including the annexes thereto, must be set out in writing in an addendum. This Agreement can be modified only during its execution period. If an amendment is requested by the SAIP, it must submit that request to the Management Agency 30 days before the date on which the amendment should enter into force, unless there are special circumstances duly substantiated by the SAIP and accepted by the Management Agency. 10.2. However, where the amendment to the Budget or description of the Project does not affect the basic purpose of the Project and the financial impact is limited to a transfer between items within the same main budget heading (e.g. items within 1. Services – Human Resources, or within 2. Goods) or a transfer between main budget headings (e.g. between 1. Services – Human Resources to 2. Goods) involving a variation of 10% or less of the amount originally entered (or as modified by addendum) in relation to each concerned main heading for eligible costs, the SAIP may amend the budget and immediately inform in writing the Management Agency accordingly. This method may not be used to amend the headings for administrative costs or the contingency reserve. 10.3. Changes of address, bank account or auditor may simply be notified in writing, although this does not stop the Management Agency from rejecting the SAIP's choice of bank account or auditor. The Management Agency reserves the right to require that the auditor performing the verification tasks described in Annex R of the SAIP Operational Manual be replaced if considerations which were unknown when the Agreement was signed cast doubt on the auditor's independence or professional standards. 10.4. An addendum may not have the purpose or the effect of making changes to the Agreement that would call into question the grant award decision or be contrary to the equal treatment of applicants.
Article 11 -Assignment 11.1 The Agreement and the payments attached to it may not be assigned to a third party outside the agreed partnership described in the Project in any manner whatsoever without the prior written consent of the Management Agency.
Article 12 – Implementation Period of the Project, Extension, Suspension, Force Majeur and End Date 12.1. The SAIP may suspend implementation of all or part of the Project if circumstances (chiefly force majeure) make it too difficult or dangerous to continue. The SAIP must inform the Management Agency without delay and provide all the necessary details.Each party may terminate the Agreement in accordance with Article 13.1. If the Agreement is not terminated, the SAIP shall endeavor to minimize the time of its suspension and shall resume implementation once circumstances allow, after
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obtaining the prior written approval of the Management Agency. 12.2. The Management Agency may request the SAIP to suspend implementation of all or part of the Project if circumstances (chiefly force majeure) make it too difficult or dangerous to continue. Each party may terminate the Agreement in accordance with Article 13.1. If the Agreement is not terminated, the SAIP shall endeavor to minimize the time of its suspension and shall resume implementation once circumstances allow, after obtaining the prior written approval of the Management Agency. 12.3. Force majeure shall mean any unforeseeable exceptional situation or event beyond the parties’ control which prevents either of them from fulfilling any of their contractual obligations, is not attributable to error or negligence on their part (or the part of their subcontractors, agents or employees), and proves insurmountable in spite of all due diligence. Defects in equipment or material or delays in making them available, labor disputes, strikes or financial difficulties cannot be invoked as force majeure. A party shall not be held in breach of its contractual obligations if it is prevented from fulfilling them by force majeure. Without prejudice to Articles 13.2 and 13.4, the party faced with force majeure shall inform the other party without delay, stating the nature, probable duration and foreseeable effects of the problem, and take any measure to minimize possible damage. 12.4. The payment obligations of the Management Agency under this Agreement shall end three months after the implementation period laid down in Article 2.03 of the Special Conditions, unless the Agreement is terminated under Article 13. The Management Agency shall notify the SAIP of any postponement of the end date.
Article 13 – Termination of the Agreement 13.1. If a party believes that the Agreement can no longer be executed effectively or appropriately, it shall consult the other party. Failing agreement on a solution, either party may terminate the Agreement by serving two months' written notice, without being required to pay compensation. 13.2. The Management Agency may terminate the Agreement, by giving a seven day notice and without paying compensation of any kind: a) where the SAIP fails, without justification, to fulfill any of the obligations incumbent on it and, after being given notice by letter to comply with those obligations, still fails to do so or to furnish a satisfactory explanation within 30 days of sending of the letter; b) where the SAIP is bankrupt or being wound up, is having its affairs administered by the courts, has entered into an arrangement with creditors, has had its license or registration terminated by the Charities and Societies Agency, has suspended business activities, is the subject of proceedings concerning those matters or is in any analogous situation arising from a similar procedure provided for in national legislation or regulations; c) where the Management Agency has evidence on the SAIP or any related entity or person, of grave professional misconduct; this also applies to partners and agents of the SAIP;
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d) where the Management Agency has evidence on the SAIP or any related entity or person, of fraud, corruption, involvement in a criminal organization or any other illegal activity detrimental to the World Bank’s and the Management Agency’s financial interests; this also applies to partners and agents of the SAIP; e) where the SAIP changes legal personality, unless an addendum recording that fact is drawn up; f) where the SAIP does not comply with Articles 5, 11 and 17 of the General Conditions; g) where the SAIP makes false or incomplete statements to obtain the grant provided for in the Agreement or provides reports that do not reflect reality; h) where the SAIP has not fulfilled obligations relating to the payment of social security contributions or the payment of taxes in accordance with the legal provisions of the country in which it is established; i) where the Management Agency has evidence on the SAIP or any related entity or person, of substantial errors, irregularities or fraud in the award procedure or the performance of the grant; this also applies to partners and agents of the SAIP; 13.3. The SAIP who has made false declarations, has made substantial errors or committed irregularities and fraud, or has been found in serious breach of its contractual obligations may be excluded from future contracts financed by Ethiopian Social Accountability Programme 2, in communication with the Multi-donor Trust Fund and the World Bank. 13.4. In the event of termination, the SAIP shall be entitled to payment of the grant only for the part of the Project carried out, excluding costs connected with current commitments that would be implemented after termination. For this purpose the SAIP shall introduce a payment request and a Final Report in accordance with Article 3. 13.5. However, in the event of termination of the Agreement by the Management Agency under the cases specified in points d), e) and g) of Article 13.2, the Management Agency may request full or partial repayment of sums already paid from the grant, in proportion to the gravity of the failings in question and after allowing the SAIP to submit its observations. 13.6. Prior to, or instead of, terminating the Agreement as provided for in this Article, the Management Agency may suspend payments as a precautionary measure without prior notice. 13.7. This Agreement shall be terminated automatically if it has not given rise to any payment by the Management Agency within six months of its signature.
Article 14 – Applicable Law and Dispute Settlement 14.1. This Agreement shall be governed by the law of Ethiopia.
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14.2. The Parties shall do everything possible to settle amicably any dispute arising between them during implementation of this Agreement. To that end, they shall communicate their positions and any solution that they consider possible in writing, and meet each other at either's request. A party must reply to a request for an amicable settlement within 30 days. Once this period has expired, or if the attempt to reach amicable settlement has not produced agreement within 120 days of the first request, each party may notify the other that it considers the procedure to have failed. 14.3. In the event of failure to reach an amicable agreement, the dispute may by common agreement of the Parties be submitted to the conciliation of the World Bank. If no settlement is reached within 120 days of the opening of the conciliation procedure, each party may notify the other that it considers the procedure to have failed. 14.4. In the event of failure of the above procedures, each party may submit the dispute to the courts of Ethiopia.
Article 15 – Eligible Costs 15.1. Eligible costs are costs actually incurred by the SAIP which meet all the following criteria:
The costs are incurred during the project’s lifetime; with the exception of the auditor’s costs for the last Audit Report and vacancy advertisement fee for recruitment of project staff incurred before the signing of this agreement; The costs are indicated in the total estimated budget for the project, which is an integral part of the grant agreement; The costs are necessary for the implementation of the project which is the objective of the grant; The costs are identifiable and verifiable, meaning that when they are incurred by the SAIP, they can be recorded in the organization’s accounting system and can be supported by original documents; The expenditures comply with the requirements of applicable tax and social legislation; The costs are reasonable (fair market price), justifiable and comply with the requirements of sound procurement practice as set forth in annexN of the Operational Manual. 15.2. Subject to the above conditions, the following direct costs of the SAIP and its partners shall be eligible:
Salary: full and part time staff cost who contribute their time for the project implementation;
Consultancy fee: costs for the work done by a consultant or expert specifically hired for the project on short term basis to carry out tasks on demand basis only;
Travel costs and subsistence: for staff, consultant and workshop/training participants who take part in the project implementation;
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Workshops/Trainings costs: this includes costs for venue, refreshment, stationeries, etc;
Material production cost: costs incurred for the production and reproduction of materials for the purpose of the project;
Capital Asset: costs for the purchase of fixed assets such as office furniture, equipment, motor cycles etc., specifically for the purposes of the Project;
Auditor’s costs: costs for the auditor for the preparation of the Audit Report of the Project’s Financial Statements. Each grant applicant is obliged to cover these costs from the grant budget.
Direct operational costs, such as transport costs, vehicle running costs, office rental and running costs, provided these are reasonable, relative to the project’s proportion and can be clearly linked to the project in question.
15.3. A contingency reserve not exceeding 5% of the direct eligible costs may be included in the Budget of the Project. It can be used only with the prior written authorisation of the Management Agency.
15.4. A fixed percentage not exceeding the percentage laid down in Article 3.05 of the Special Conditions of the total amount of direct eligible costs of the Project may be claimed to cover for over head expenses. The flat rate is intended to cover running costs which are not included anywhere else in the budget. 15.5. The following costs shall not be considered eligible: Salary top up: any salary top up for the staff, who are currently working with the organization; Honorarium: any honorarium for the staff of the organization; Internal consulting: any fee paid to consulting service rendered by the grant organization’s own staff; Loan charge: the loan given for any party and related costs such as interest; Penalty: any kind of penalty or fine incurred by the organization; Legal cost: any legal fee in relation to any litigation by the organization; Redundancy payment: any redundancy payment other than what is indicated in the staffing cost; Bad debt: any charge as bad debt expense whether it relates to the project or not; Gift: gift or present given for any body under any circumstance; Entertainment costs: costs incurred for entertainment, picnic, amusements, social activities, etc Provision of future liability: any reserve to cover future liabilities; Costs related to the preparation and submission of the grant application under this Call for Proposals, including costs such as information gathering, staff time
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and travel; Purchase of land or buildings; Purchase of second hand equipment; Purchase of cars (new or second-hand); Any cost not related to the project.
Article 16 – Payment and Interest on Late Payment 16.1. Payment procedures are set out in Article 3 of the Special Conditions. 16.2. Where the award procedure or performance of the Agreement is vitiated by substantial errors or irregularities or by fraud attributable to the SAIP, the Management Agency may refuse to make payments or may recover amounts already paid, in proportion to the seriousness of the errors, irregularities or fraud. The Management Agency may also suspend payments in cases where there are suspected or established errors, irregularities or fraud committed by the SAIP in the performance of another contract which is likely to affect the performance of the present Agreement. Suspension shall take effect when the notification is sent by the Management Agency. 16.3. Three Audit Reports, produced by an external audit company, approved by the Management Agency, shall be provided to the MA accompanying the Financial Reports, as determined in article 3.06 of the Special Conditions. 16.4 Based on all the Audit Report and the Final Financial Report, the Management Agency determines the total amount of eligible expenditures which may be deducted from the total sum of advances paid under the Agreement.
Article 17 – Accounts and Technical and Financial Checks 17.1. The SAIP shall keep accurate and regular accounts of the implementation of the Project using an appropriate accounting and double-entry book-keeping system. These systems may either be an integrated part of the SAIP’s regular system or an adjunct to that system. This system shall be run in accordance with the accounting and bookkeeping policies and rules that apply in the country concerned. Accounts and expenditure relating to the Project must be easily identifiable and verifiable. This can be done by using separate accounts for the Project concerned or by ensuring that expenditure for the Project concerned can be easily identified and traced to and within the SAIP’s accounting and bookkeeping systems. Accounts must provide details of interest accruing on funds paid by the Management Agency. The SAIP shall ensure that the Financial Reports (both Quarterly and Final) as required under Article 3 can be properly and easily reconciled to the SAIP’s accounting and bookkeeping system and to the underlying accounting and other relevant records. For this purpose the SAIP shall prepare and keep appropriate reconciliations, supporting schedules, analyses and breakdowns for inspection and verification.
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17.2. The SAIP shall allow the Management Agency, the World Bank and any external auditor authorized by the Management Agency or the World Bank full access to the Project’s documents to carry out verifications, to make copies of documents and inspect supporting documents for the accounts, accounting documents and any other document relevant to the financing of the Project. These inspections may take place up to 10 years after the payment of the balance (the period being in accordance with the Ethiopian tax proclamation). To this end, the SAIP gives appropriate access to staff or agents of the Management Agency, the World Bank and any external auditor authorized by the Management Agency or the World Bank carrying out verifications to the sites and locations at which the Project is implemented, including its information systems, as well as all documents and databases concerning the technical and financial management of the Project and to take all steps to facilitate their work. Access given shall be on the basis of confidentiality with respect to third parties, without prejudice to the obligations of public law to which they are subject. Documents must be easily accessible and filed so as to facilitate their examination and the SAIP must inform the Management Agency and the World Bank of their precise location. The SAIP guarantees that the rights of Management Agency, the World Bank and any external auditor authorized by the Management Agency or the World Bank carrying out verifications shall be equally applicable, under the same conditions and according to the same rules as those set out in this Article 17, to the SAIP's partners, contractors and sub-SAIPs.
17.3. In addition to the Reports mentioned in Article 3 of these General Conditions, the documents referred to in Article 17.2 include: Accounting records (computerized or manual) from the SAIP’s accounting system such as general ledger, sub ledgers and payroll accounts, fixed assets registers and other relevant accounting information; Proof of procurement procedures such as tendering documents, bids from tenderers and evaluation reports; Proof of commitments such as contracts and order forms; Proof of delivery of services such as approved reports, timesheets, transport tickets, proof of attending seminars, conferences and training courses (including relevant documentation and material obtained, certificates), etc; Proof of receipt of goods such as delivery slips from suppliers; Proof of completion of works, such as acceptance certificates; Proof of purchase such as invoices and receipts. Proof of payment such as bank statements, debit notices, proof of settlement by the contractor; For fuel and oil expenses, a vehicle log-book, actual fuel costs and maintenance costs; Staff and payroll records such as contracts, salary statements, 133 /234
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timesheets. For staff recruited on fixed-term contracts, details of remuneration paid, duly substantiated by the person in charge locally, broken down into gross salary, social security charges, insurance and net salary. Article 18 – Final Amount of Financing by the Management Agency 18.1. The total amount to be paid by the Management Agency to the SAIP may not exceed the maximum grant laid down in Article 3.02 of the Special Conditions. 18.2. The SAIP accepts that the Grant can under no circumstances result in a profit for itself and that it must be limited to the amount required to balance income and expenditure for the Project. 18.3. In addition and without prejudice to the right to terminate the Agreement in accordance with Article 13.2, the Management Agency may, by a duly reasoned decision, if the Project is not implemented or is implemented poorly, partially or late, reduce the grant initially provided for in line with the actual implementation of the Project on the terms laid down in this Agreement.
Article 19 -Recovery 19.1. The SAIP undertakes to repay any amounts paid in excess of the final amount due to the Management Agency within 30 days of the issuing of the debit note, the latter being the letter by which the Management Agency requests the amount owed by the SAIP. 19.2. Should the SAIP fail to make repayment within the deadline set by the Management Agency, the Management Agency may increase the amounts due by adding interest at the rediscount rate applied by the central bank of Ethiopia. 19.3. Amounts to be repaid to the Management Agency may be offset against amounts of any
kind due to the SAIP. This shall not affect the Parties' right to agree on payment in installments. 19.4. Bank charges incurred by the repayment of amounts due to the Management Agency shall be borne entirely by the SAIP.
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Annex I-1: ESAP2 Budget Modification Request Form
Annex I-1 ESAP2 Budget Modification Request Form
SAIP Name: Project Title: Contract Number: Date of Request:
Balance as of New Actual Expenditure as ______(inser Propose Latest of ______(insert t the last date of Requested d Budget contracted the last date of the the quarter for Expenses Allocate- of (insert Justification budget as of quarter for which the which the ions **** date of
1. Services - Human Resource 1.1 Staff Salaries 1.1.1 Program Staff 1.1.1.1 Project Coordinator 0 1.1.1.2 Social Accountability Expert 0
1.1.1.3 M&E Expert 0
1.1.2 Support Staff 0 1.1.2.1 Project Accountant 0 1.1.2.2 Procurement Officer 0
1.1.2.3 Driver 0
Subtotal Staff Salaries 0 0 0 0 0 1.2 Consultancy Service 0 1.2.1 Social Accountability Trainer 0
Consultant for Development of 1.2.2 SA Tools 0 Consultant for mid and final 1.2.3 evaluation 0 1.2.4 ………….. 0
Subtotal Consultancy Service 0 0 0 0 0
Total Service - Human Resource 0 0 0 0 0
2. 2. Goods 2.1 2.1 Furniture
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2.1.1 2.1.1 Office table 0
2.1.2 2.1.2 Office chair 0
2.1.3 2.1.3 …..
Subtotal Furniture 0 0 0 0 0 2.2 Equipment 0 2.2.1 2.2.1 Desktop Computer 0
2.2.2 2.2.2 Printer 0
2.2.3 2.2.3……. 0
Subtotal Equipment 0 0 0 0 0 2.3 Office supplies 0 2.3.1 Stationary supplies 0
Consumable supplies 2.3.2 (refreshment, detergents, etc.) 0 2.3.3 …….. 0
Subtotal Office supplies 0 0 0 0 0
Total Goods 0 0 0 0 0
3. Monitoring and 3. Evaluation 3.1 Travel 3.1.1 Travel costs 0 3.1.2 ………….. 0 3.1.3 ………….. 0 3.1.4 ………… 0 Subtotal Travel 0 0 0 0 0 3.2 Per Diem 0 3.2.1 Per diem 0
3.2.2 0
3.2.3 0
3.2.4 0
Subtotal Per Diem 0 0 0 0 0 3.3 Auditor's Costs 0 Auditor's Costs for Audit Report 3.3.1 1 0 Auditor's Costs for Audit Report 3.3.2 2 0 Auditor's Costs for Audit Report 3.3.3 3 0 Subtotal Auditor's Costs 0 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0 0
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Annex I-1: ESAP2 Budget Modification Request Form
Program Deliveries / 4. Activities 4.1 4.1 Trainings Training 1 (use the 'Detailed 4.1.1 Training Sheet' for calculations) 0 Training 2 (use the 'Detailed 4.1.2 Training Sheet' for calculations) 0 4.1.3 0
Subtotal Trainings 0 0 0 0 0 4.2 4.2 Research and Surveys 0 4.2.1 4.2.1 Survey on … 0
4.2.2 4.2.2 Assessment on …… 0
4.2.3 4.2.3 …… 0
Subtotal Trainings 0 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0 0
5. 5. Direct Operational Costs 5.1 0 5.2 0
5.3 0
Total Direct Operational Costs 0 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0 0 Provision for Contingency (5% 7. of Total Direct Costs)** 0 Administrative Costs (7% of 8. Total Direct Costs)*** 0 Total Project Costs (6+7+8) 9. in ETB 0 0 0 0 0
Notes: * The budget column shall be in line with the approved budget. ** The actual expense column shall be in line with the expense approved by the MA with the latest Quarterly***Reallocation Financial (Current Report. Modification) shall include the current change on each activity. **** The Amendment budget including re-allocation shall include the current realignment plus the original***** Justification approved budget. column shall answer the question why the realignment is needed for each change. In addition, it has to include how the calculation is made for the additional activities or budget increment.
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Annex J: ESAP2 Grant Applicant’s Bank Detail Verification Format
Annex J ESAP2 Grant Applicant’s Bank Detail Verification Format Note for applicants: The Bank Detail Verification Format needs to be submitted to the MA once the Applicant is pre-selected for contracting. It serves to provide the MA with the latest information on the bank account of pre-selected SAIP. The format below needs to be filled out and, together with a recent bank statement of the organization, be submitted to the MA. The MA strongly advices to open a separate bank account for all transfers in the framework of the ESAP2 grant. However, a separate bank account can most probably only be opened after contract signature. As soon as the separate bank account is opened, the SAIP is requested to submit a new Bank Detail Verification Format to the MA as soon as possible.
ESAP2 Grant Application’s Bank Detail Verification Format
1. Account Holder Information
Account Name
Account Number
IBAN
Name of Bank Name Position Signatories 1.
2.
3.
Address
Post Code
Town / City
Country
Telephone Number
Fax Number
E-mail address
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Annex J: ESAP2 Grant Applicant’s Bank Detail Verification Format
2. Bank Information
Bank Name
Branche (if any)
Address
Post Code
Town / City
Country
Telephone Number
Fax Number
Representative of Account Holder Representative of the Bank
Name Name
Signature Signature
Stamp Stamp
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Annex K: ESAP2 Grant Applicant’s Legal Verification Format
Annex K ESAP2 Grant Applicant’s Legal Verification Format Note for applicants: The Legal Verification Format needs to be submitted to the MA once the Applicant is pre-selected for contracting. It serves to provide the MA with the latest information on the pre-selected SAIP. In case changes in the status and/or registration of the SAIP have occurred in the period between the submission of the application and the contract award, this can be noted in this format.
ESAP2 Legal Verification Format
Full legal name
Acronym
Nationality
Legal Status Type of Organization
(CSO, FBO, CBO etc)
Registering Government Body
Place of Registration
Date of Registration
Registration Number
License Valid Until
Tax Identification Number
Official address
Telephone number
Fax number
Website
E-mail address
Contact person for this action
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Annex K: ESAP2 Grant Applicant’s Legal Verification Format
Contact’s person e- mail address
Name of Authorized Person
Signature Authorized Person
Stamp
Date
Any change in the addresses, phone numbers, fax numbers and in particular e-mail, must be notified in writing to the MA at the address provided in section 2.3 of the Operational Manual. The MA will not be held responsible in case it cannot contact an applicant.
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Annex L: ESAP2 Request for Advance payment
Annex L ESAP2 Request for Advance Payment
Note for applicants: Once the grant agreement is signed, a request for an advance payment can be submitted to the MA, in accordance with the grant agreement. Any following request for an advance payment needs to be submitted to the MA by filling out the format below. Please note that without proper substantiating of the use of the previous advances received, no new advance payments will be processed.
ESAP2 Contract Details
ESAP2 Grant Agreement Reference Number
Grant Project Title
ESAP2 Grantee
ESAP2 Grantee Address
Contact person
Payment Request Number
Bank Account Number
Reference
Period to be covered by the Advance Payment
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Annex L: ESAP2 Request for Advance payment
ESAP2 Request for Advance Payment
Dear Sir/Madam, I hereby request an advance payment under the grant agreement mentioned above. The amount requested is USD ------in line with the Statement of Cash Balance attached herewith. Please find attached the following supporting documents: Quarterly Narrative and Financial Report Statement of Cash Balance Statement of Budget vs Expenditure A Forecast Budget for the Subsequent 3-month Period List of Itemized Expenditures for the Reporting Period I hereby certify that the information contained in this request for payment is complete, faithful and reliable, that the costs incurred can be considered eligible in accordance with the Contract and that this request for payment is substantiated by adequate supporting documents that can be checked.
Name Authorized person
Signature Authorized person
Stamp contracted organization
Sign and send original to:
Ethiopia Social Accountability Program (ESAP2) The Management Agency WMA Sets Building, 2nd Floor Addis Ababa, Ethiopia
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Annex M: ESAP2 Example Attendance Sheet Format
Annex M ESAP2 Example Attendance Sheet Format Name of Organization: ESAP2 Grant Agreement Reference Number: Title/Subject of training/conference: Start date and end date: Venue:
Name of Woreda/Zone/ No. Participant Organization Position Region Tel. Signature
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20
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Annex N: Procurement Manual for SAIPs participating in the ESAP
Annex N Procurement Manual for SAIPs participating in the Ethiopia Social Accountability Program I. Introduction
1. The Ethiopia Social Accountability Program 2 (ESAP2) is part of PBS and seeks to improve basic public service delivery by local governments by helping to make services better attuned to the needs and priorities of citizens. The overall objective of ESAP2 is to strengthen the use of social accountability tools, approaches and mechanisms by citizens and citizen groups, civil society organizations, local government officials and service providers as a means to make basic service delivery more equitable, effective, efficient, responsive and accountable. It targets both men and women, including those living with HIV/Aids and/or disabilities.
2. Through grant projects, SAIPs will provide intensive training for selected community representatives, citizen groups, local government officials etc. on social accountability principles, service standards and on selected social accountability tools to evaluate service delivery performance, and facilitate and support the use of the tools in selected woredas and kebeles.
3. The grant scheme provides a funding opportunity to SAIPs to develop and implement social accountability initiatives in Ethiopia. Funds will be allocated to projects, that contribute to the objectives of ESAP2 and thus seeks to enhance citizens’ dialogue with local governments and service providers to contribute to and increase the demand for improved quality services in the areas of education, health, water and sanitation, agriculture and rural roads.
4. A total of 30 SAIPs have been selected up until November 2012 to implement social accountability activities. The SAIPs are expected to direct the grant funds to reasonable and realistic program activity costs that are eligible under the program. Procurement of capital assets such as office furniture, equipment, motor cycles, etc, as well as selection of individual consultants on short term basis to carryout specific tasks on demand basis are eligible. However, procurement of second hand equipment, cars (new or second hand), land, and buildings are ineligible. SAIPs are expected to adhere to Bank’s procurement Guidelines while undertaking eligible procurement activities.
5. Procurement activities of the SAIPS would be carried out in accordance with the World Bank’s “Guidelines: Procurement of Goods, Works, and Non-Consulting Services under IBRD Loans and IDA Credits & Grants by World Bank Borrowers” dated January 2011; and “Guidelines: Selection and Employment of Consultants under IBRD Loans and IDA Credits & Grants by World Bank Borrowers” dated January 2011.
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6. Accordingly this is prepared, annex to the Operational Manual, to serve as a procurement implementation guide to SAIPs while undertaking procurement activities. II. Expected procurement profile
7. Under the program numerous small value goods procurement is expected to take place at SAIP level. Assessment done on proposals from 30 SAIPs indicates that the average amount of item to be procured is around $2,600 and the maximum value is $30,500. Table below indicates the average and maximum values of expected items.
Procurable item Average Max [USD] [USD} Furniture Table 1,168 3,000 Chair 1,098 3,500 Shelf 718 2,500 Other 459 833 Equipment Labtop 2,400 6,028 Desktop Computer 2,639 6,667 Photocopier 2,944 5,833 Camera 1,271 3,444 Printer 1,241 3,556 Motorbike 14,138 30,556 Other 1,038 3,889 Office supplies Stationery supplies 2,911 10,000 Consumables 1,926 7,333
8. Similar to the goods procurement, small value individual consultancy services are expected to be sought by the SAIPS. Main areas of consultancy services are for providing training and for M&E mid-term and final evaluation.
Consultancy Item Average Max [USD] [USD} Training 3,076 9,583 M&E 4,413 12,500 Others 3,410 8,944
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III. Applicable procurement methods – Goods and Non- consulting services
9. Given the small value nature of expected procurements the most appropriate procurement method is the Shopping method. Since the values of expected procurement are small, SAIPs are not expected to use open competitive methods like International Competitive Method (ICB) and National Competitive Method (NCB). A single procurement shall be below USD 50,000. Hence, SAIPs shall use the Shopping method for procurement of goods and non-consultancy services.
10. Shopping method: Under this method, the SAIP shall solicit quotations from at least three qualified suppliers based on a simplified Request for Quotation (RFQ) form (see annex 1) that includes a description of the goods, works, or services and detailed specifications. The MA will provide them the template, which is being used by itself. All quotations shall be made in writing and signed. The Quotations shall be opened in the presence of the procurement committee members and the SAIP shall indicate in the RFQ that interested bidders are invited to attend the opening session and shall indicate the opening session’s date and time in the RFQ. Quotations received shall be evaluated by at least 3 Evaluation Committee members. As a general rule, a qualified supplier who offers goods or materials that meet the specifications at the lowest price shall be recommended for award of the contract. The Evaluation Committee shall produce and sign minutes of the opening ceremony and evaluation process. Generally, the following steps should be followed by the SAIPs during procurement of Goods, Works and Non-Consulting Services using Shopping procurement method;
Step 1: Preparation of Technical Specifications/ BOQ:The SAIPs should prepare a detailed specification/BOQ that is sufficient and precise. The items initiated should be verified by the SAIP that they are clearly stated in the approved procurement plan. During preparation of specification Brand names should not be specified. If brand names are required (e.g. for spare parts) add: “or equivalent”.
Step 2: Preparation of Request for Quotations: The Request for Quotations (RFQ) should be prepared by taking the following major points into consideration: (a sample RFQ is attached as annex 1)
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Shortlisted suppliers name and address The deadline for submitting the quotations and place of submission, usually one week from the date of issuance of the RFQ The required period of validity of the quotations The key contract terms: fixed price, place and time for delivery or completion, etc Payment provisions and mode of payment The description and quantity of the goods, works or services The RFQ should be approved by the project coordinator of the SAIP before issuing it to selected firms. Step 3: Invite Firms to Quote: The head of the SAIP should sign on the RFQ, and then the RFQ is sent to shortlisted suppliers or service providers in seeking written quotations from as much qualified firms as possible. The firms invited to quote should be reputable, well established, and are suppliers of the goods or services being purchased as part of their normal business. It is recommended to invite a minimum of four suppliers, with the aim of receiving at least three quotations to evaluate. The suppliers/contractors should be independent from one another, registered in the countries of operation, and capable of delivering the required goods (trading in specific or similar goods) or completing the required service. Moreover, suppliers who have a conflict of interest with a staff member of the SAIP may have to be disqualified.
Step 4: Receiving Quotations (minimum three):Suppliers should submit their quotations in writing with closed envelopes. They are not obligated to submit bid or performance securities as part of their quotation. The quotation shall be submitted not later than the date and time specified in the RFQ. It requires opening with the presence of more than two witnesses or with the presence of the suppliers who wish to attend. Normally, requests for quotes indicate the expected date of submission of quotes, within one week of the initial request. In other cases, if the procuring entity has not received at least three quotations within the time set, it will be required to re-invite suppliers in writing for submission of quotations. At this point if three and above quotations are received, the SAIP may proceed with the comparison of the quotations received.
Step 5: Quotations Opening and Comparison: The head of the SAIP or his/her delegate should assign an evaluation committee consisting of at least three qualified staff for carrying out quotation comparison. During evaluation technical support may be sought from technical expert. The Purchasing Committee should record the opening process and evaluation and comparison of quotations in Minutes. The following major points should be considered during evaluation and comparison of quotations:
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Verify if the quotations is substantially responsive to the request for quotations; Examine if quotations conform to the technical specifications/BOQ and the delivery time or completion time; Verify any arithmetical errors. For example, if the quotation in figures is different from the quotation in words, the amount in words will prevail. If there is a discrepancy between the unit price and the total price that is obtained by multiplying the unit price and quantity, the unit price shall prevail and the total price shall be corrected; Tabulate the Quotations and compare the prices of the quotations that are substantially responsive; Identify the supplier with the lowest price; Verification of the evaluation results. Step 6: Preparation of Quotation Evaluation & Comparison Report: After the verification of the evaluation result, the evaluation committee should prepare a Minute of quotation evaluation and comparison report, which incorporate recommendation for contract award, and present it to the head of the SAIP for approval.
Step 7: Contract Award and Issuance of Purchase Order: The SAIP should prepare a Purchase Order (PO) listing all the items which are awarded to the least evaluated supplier and send it to the supplier for his/her acceptance. Notification of the award through official PO will constitute the formation of the contract. This Notification will be sent by registered mail or hand delivery, inviting the supplier to deliver the goods in accordance with the conditions of the Request for Quotations. Moreover, the SAIP should publish the award of contract on its notice board and notify the unsuccessful suppliers under each contract.
Step 8: Contract Management and Implementation: It should certainly be governed by the provisions stated in the Purchase Order or contract agreement documents agreed between the two parties.
Step 9: Delivery and Acceptance: When the goods are delivered by the supplier to the project site each item delivered should be inspected and verified that they are delivered as per the agreed specifications and technical requirements. Finally, Goods Receiving Report (GRN) should be issued by the SAIP and payment should be effected accordingly.
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11. Direct Contracting (DC): Direct contracting is contracting without competition and is not a preferred method, unless in exceptional cases where this method is deemed advantageous in meeting certain specific objectives and is justifiable over the other competitive methods, and if the method is approved in prior through the procurement plan. SAIPs may use DC only under special circumstances where it is considered appropriate and when it is clear that shopping method is not possible or has been attempted and no response was obtained. SAIPs may also procure goods through direct contracting where:
Goods are of proprietary nature; As continuation of a previous contract awarded through a competitive process; or Where there is one supplier and the cost of obtaining quotation may not be cost effective as would be the case for remote districts. IV. Selection of Consultants
12. Assessment of SAIPs proposals indicates that the requirement for consulting services will dominantly be selection of individual consultant who will undertake social accountability training, develop social accountability tools, and do mid and final evaluations.
13. Individual Consultants are normally employed on assignments for which;
Teams of personnel are not required; Additional outside (home office) professional support is not required; The experience and qualifications of the individual are the paramount requirement. When administration or collective responsibility may become difficult because of the number of individuals, it would be advisable to employ a firm.
14. The criteria used for selection of individual consultants are as follows:
Individual consultants are selected on the basis of their qualifications for the assignment; They may be selected through advertising for Expression of Interest and comparison of qualifications among those expressing interest to the assignment, or through comparison of at least three CVs of interested individuals; Individuals employed by the SAIPs must meet all relevant qualifications and be fully capable of carrying out the assignment; Capability is judged on the basis of academic and professional background, relevant experience and, as appropriate, knowledge of the local conditions, such as local language, culture, administrative system, and government organization; Based on the criteria, proper comparison of CVs has to be undertaken and evaluation report has to be prepared and approved by the authorized person.
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15. The proposed individual consultant position and duration as well as the TOR shall get prior approval from the Management Agency (MA). V. Procurement Planning (PP)
16. The overall objective of the Procurement Planning is to ensure that the procurement of goods and services are done in an efficient, economical way and in a timely manner. Each SAIP is expected to prepare a Procurement Plan that will emanate from the activities defined in the project’s Action Plan. The PP will incorporate data that elaborates list of items to be procured, method of procurement to be used, duration for major procurement processes and planned dates to execute each steps and contract award and completion dates. The PP will be used as a management tools to monitor and follow up procurement activities of the SAIP throughout the year. Simplified procurement plan template is provided in the annex to this manual.
17. The SAIPs shall perform proper planning for all procurements in order to ensure that they meet their needs in the most effective, economical and timely manner. The following particular features need to be ensured under the program:
Procurement plans should be based on the need of SAIP and should be supported with budget and the activity as provided in the approved proposal. Procurement plans shall be prepared and submitted to the Management Agency by the lead SAIP. The MA will consolidate the plans received and will submit the consolidated procurement plan in batches to the World Bank for review and approval. It is very important to note that no procurement should be undertaken unless it is shown in the procurement plan and approved by the World Bank. Once, the procurement plan is approved, it serves as a binding agreement between the Bank, the MA and the respective SAIP, and procurement activities are undertaken only as per the plan. The procurement plan will need to be updated by the SAIP annually. This update plan follows the same process of submission and approval as stipulated in this paragraph. The project coordinator of the SAIP shall monitor the procurement plan to ensure effective implementation of procurement and to address any source of delays. VI. Procurement records
18. Each SAIP is expected to maintain procurement records for future reference and post procurement review by the World Bank or by the MA. Procurement documents should be kept in a systematic and organized manner for each of the steps described in Section 3 above. They should also be kept in a safe and secure place, preferably using Box files and folders. A separate file or a separate section should be reserved for each procurement package stated in the PP. The SAIPS are required to give due attention to ensure that procurement records are kept complete and safe during implementation
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and completion of their respective program.
19. Proper procurement record requires due consideration of the following factors-
Space and facilities like (Filing Cabinet, Folders, access to Copying, etc) to ensure safe keeping of procurement records; Responsible person who can maintain procurement records and keep procurement record from unauthorized use; Establishing a procurement record system professionally to ensure efficiency, accountability, completeness and easily accessibility of the procurement record.
20. The following major documents should be kept with the SAIP:
a. Approved Procurement Plan b. Technical Specification or Requirement / TOR c. Request for Quotations issued to bidders / Local Advertisements d. Modifications/addenda to the RFQ e. Clarification from bidders and written replies f. Minutes of bid or quotation opening g. Quotation comparison report / CV comparison report h. Contract award notification i. Purchase order / contract j. Contract amendment k. Inspection certificate l. Payment certificate m. Completion certificate or goods receiving report n. Claims and disputes, and o. Contract register(see annexed Form) VII. Review by the World Bank
21. Contracts undertaken by SAIP will not be subject to prior review by the World Bank. The World Bank will not engage in prior approval for the evaluation of bids and award of contracts. Instead, a sample number of contracts will be post reviewed during or after implementation. The World Bank may recruit and engage consultants to carryout post review of procurement processes and decisions. The SAIPs shall avail procurement documents listed under section 6 for the reviewer. The World Bank relies on its rights under the general provisions of the Grant Agreement not to disburse on contracts that violate principles set forth in its guidelines.
22. The Management Agency shall also check to the possible extent, the procurement processes and documents during its internal audit visits, reviewing the Quarterly Financial Reports, participate as an observer during the opening and evaluation of bids, when deemed necessary, and provide supports to SAIPs in complying this policy. The information and findings of such review processes shall be shared with the Bank.
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VIII. Fraud and corruption
23. It is required that all parties in the Social Accountability program, including SAIPs, observe the highest standard of ethics during the procurement and implementation of the program. In pursuance of this policy, the Bank: (a) defines, for the purposes of this provision, the terms set forth below as follows: (i) “corrupt practice” is the offering, giving, receiving or soliciting, directly or indirectly, of anything of value to influence improperly the actions of another party; (ii) “fraudulent practice” is any act or omission, including a misrepresentation, that knowingly or recklessly misleads, or attempts to mislead, a party to obtain a financial or other benefit or to avoid an obligation; (iii) “collusive practice” is an arrangement between two or more parties designed to achieve an improper purpose, including to influence improperly the actions of another party; (iv)“coercive practice” is impairing or harming, or threatening to impair or harm, directly or indirectly, any party or the property of the party to influence improperly the actions of a party; (v) “obstructive practice” is (aa) deliberately destroying, falsifying, altering or concealing of evidence material to the investigation or making false statements to investigators in order to materially impede a Bank investigation into allegations of a corrupt, fraudulent, coercive or collusive practice; and/or threatening, harassing or intimidating any party to prevent it from disclosing its knowledge of matters relevant to the investigation or from pursuing the investigation, or (bb) acts intended to materially impede the exercise of the World Bank’s inspection and audit rights provided for under par. 1.14 (e) below. (b) will reject a proposal for award if it determines that the bidder recommended for award has, directly or through an agent, engaged in corrupt, fraudulent, collusive, coercive or obstructive practices in competing for the contract in question; (c) will cancel the portion of the loan allocated to a contract if it determines at any time that representatives of the Borrower or of a beneficiary of the loan engaged in corrupt, fraudulent, collusive, or coercive practices during the procurement or the execution of that contract, without the Borrower having taken timely and appropriate action satisfactory to the World Bank to address such practices when they occur; (d) will sanction a SAIP, a firm or individual, including declaring ineligible, either indefinitely or for a stated period of time, to be awarded a World Bank-financed contract if it at any time determines that the party has, directly or through an agent, engaged in corrupt, fraudulent, collusive, coercive or obstructive practices in competing for, or in executing, a World Bank-financed contract.
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ANNEXES Annex-1: Sample forms for request for quotation
Procurement Number: …………………. To: ……………………………………………………… …………………………………………………………… Date:………………………..
The Procuring Entity named above invites you to submit your quotation for the goods described herein. Partial Quotations may be rejected, and the Purchaser reserves the right to award a contract for selected items only.
SECTION A:QUOTATION REQUIREMENTS:
1) Description of Supply and Delivery {Brief Description of the goods required and the point of delivery} 2) Quotation prices should be based on: for goods supplied from within Ethiopia; EXW – insured and delivered to [place of delivery] or for goods supplied from outside of Ethiopia; CIP to [point of delivery]. 3) The delivery period required is …………………[days/weeks/months] from date of order. 4) Quotations must be valid for [number of days] from the date for receipt given below. 5) The warranty/guarantee offered shall be: ………… months. 6) Quotations and supporting documents as specified in Section B must be marked with the Procurement Number given above, and indicate your acceptance of the terms and conditions. 7) Quotations must be received, in sealed envelopes, no later than: [time] on [date] 8) The expected opening of Bid will be on [date]at [time] and the Procuring Entity/ (name of organization) kindly invites the suppliers to attend the opening session. If the date and time are changed, procuring entity will communicate to all suppliers. 9) Quotations must be returned to: [name of official and address] ………………………………………………………………………………………… ………………………………………………………………………………………… 10) The attached Schedule of Requirements at Section C, details the items to be purchased. You are requested to quote your delivered price for these items by completing and returning Sections B and C. 11) [List any other requirements e.g. the provision of samples]
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Quotations that are responsive, qualified and technically compliant will be ranked according to price. Award of contract will be made to the lowest priced quotation by item or by total through the issue of a Local Purchase Order.
Signed: ………………………………… Name……………………………………… Title/Position:………………………………… For and on behalf of the Purchaser
Your quotation is to be returned on this Form by completing and returning Sections B and C including any other information/certification required within this RFQ.
SECTION B: QUOTATION SUBMISSION SHEET
1) Currency of Quotation: Ethiopian Birr
2) Delivery period offered: ………… days/weeks/months from date of Purchase Order.
3) The validity period of this Quotation is: …… days from the date for receipt of Quotations.
4) Warranty period (where applicable):……………………..months.
5) We attach the following documents:
i. Section C of the Request for Quotations completed and signed; ii. A copy of our renewed trading license; iii. A copy of our VAT registration (or state if not required by Ethiopian law);
iv. [Insert any other documentation required by the Procuring Entity].
6) We confirm that our quotation is based on the terms and conditions stated in your Request for Quotations referenced above.
7) We confirm that the prices quoted are fixed and firm for the duration of the validity period and will not be subject to revision or variation.
Authorised By: Signature: ______Name: ______
Position: ______Date: ______
Authorized for and on behalf of: (DD/MM/YY)
Company: ______
Address: ……………………………………………………………………………………….
If any additional documentation is attached to your quotation, a signature and authorization at Section B and Section C is still required as confirmation that the terms and conditions of this RFQ prevail over any attachments. If the Quotation is not authorized in Section B and Section C, the quotation may be rejected.
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SECTION C:SCHEDULE OF REQUIREMENTS (TO BE PRICED BY BIDDER)
Item Description of Goods Unit of Quantity Delivered Delivered Total No (Attach detailed specification if Measure Unit Price Price Birr necessary) Birr
Total
The following attachments are appended to clarify the Description of Goods: [List any attachments providing additional specification of the goods required]
Authorised By: Signature: ______Name: ______
Position: ______Date: ______
Authorized for and on behalf of: (DD/MM/YY)
Company: ______
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I. Purchase Order Format
Procurement Number: ………………….
To:{Name and Address of Supplier}
......
......
Your quotation reference [reference number] dated [date of quotation] is accepted and you are required to supply the goods or perform the works or services {amend as appropriate} as detailed in the listed attachments against the terms contained in this Purchase Order. This order is placed subject to the attached RFQ, except where modified by the terms stated below.
SPECIFIC TERMS OF THIS PURCHASE ORDER:
Contract Sum: The Contract Sum is [state contract sum and currency].
1) Completion Period: The goods are to be delivered or the works or services performed {amend asappropriate} within ……… days/weeks/months from the date of this Purchase Order. 2) Warranty: The warranty/guarantee period is: …………months. 3) Delivery point: Goods are to be delivered to, or the works or services provided at [physical address]………………………………………………………………………… 4) Contact Person: Enquiries and documentation should be addressed to [name and position of individual] at [address] ……………………………………..…………………………. Telephone Number:……………..……………… Fax Number ………………………. 5) Payment to Supplier: Payment will be made in full [or state alternative agreed payment terms] on completion of satisfactory performance of the contract. The following documentation must be supplied for payments to be made: i). An Invoice; ii). A goods received note or completion certificate signed by [Authority responsible for certifying satisfactory completion of the order]; iii). [List other documents required e.g. packing lists, certificates, shipping documents] 6) [Add any other specific terms of contract appropriate to the Local Purchase Order]. 7) The following documents attached as appendices form part of this Contract: Section C of the RFQ [Schedule of Requirements/Schedule of Rates and Prices/or Activity Schedule] [List any other such documents –e.g. Terms of Reference for Consultant Services…] 8) Please confirm your receipt of this Local Purchase Order in writing.
Purchase Order Authorized by:
Signature:………………………………….. Name:………………………………………..…
Position:……………………………………………. Date:…………………………………………..
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ANNEX-2: SIMPLIFIED PROCUREMENT PLAN5
Name of SAIP: ______ESAP2 Procurement Plan / From ____ to____/
S/N Actual Amount
review date date date award Planned Planned
Description of of Description Items Unit Qty Estimated Amount (ETB) Estimated Amount (USD) Procurement Method Prior/Post Documents preparation date Solicitation closing Bid Evaluation completion date Contract contract date signing Completion date (ETB) Amount Amount (USD) 1 Personnel
1.1 Staff
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9
Sub-total 0 0
Contractual
1.2 Service -
Sub-total 0
2 Goods -
will work on the project. Procurement processes however only apply to staff and consultants that are specifically contracted for the grant project.
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Furniture 2.1 -
2.2 Equipment -
Office 2.2 supplies -
3.3 Audit costs -
Direct
5 operational - costs
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ANNEX-3: CONTRACTS REGISTER
Completion Date mm/dd/yr
Contract Amount
Date Signed mm/dd/ yr
Nameand Addressof Contractor/ Supplier/ Consultant
Date of Invitation mm/dd/yr
Proc Method
ProcPlan Cost Estimate
Contract Description
Contract Ref.
#
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Annex N-1: Guidelines for Reimbursement of Travel Costs and Per Diem Annex N-1: Guidelines for Reimbursement of Travel Costs and Per Diem
Under the ESAP2 program, the Management Agency (MA) organizes various workshops, training sessions and other events to which the MA invites participants representing SAIPs or other institutions. Such events can take place either in Addis Ababa or on location elsewhere in Ethiopia.
The MA has established a guideline for reimbursing costs to participants who attend such events. These costs include travel/ transport and per-diem to be paid to participants.
In organizing such events the following strict guidelines will be considered and followed:
1. General Guidelines:
In principal, participants invited to a workshop or training session will be accommodated in the hotel facility that has been selected by the MA. This means that full boarding and lodging (accommodation and three meals per day) is offered to participants and no per-diem will be paid. Participants will however receive an amount of ETB 100 to pay for incidental expenditures such as additional drinks and snacks. In cases where participants have to organize their own accommodation, they will be paid a fixed daily per-diem rate which covers all their expenses including accommodation and meals. In cases where the MA will partly cover the costs for accommodation and meals, participants will receive an equivalent in cash to pay for those costs which are not covered. For instance in cases where a lunch is not organized and paid for by the MA, participants will receive the equivalent cost for such a lunch in cash. The MA will in that case decide the exact amount to be paid. Participants, who reside in the same place/city where an event is to take place, will not receive a travel reimbursement or per-diem. However they will receive a fixed allowance of ETB 100.00 for a full day attendance to the training/workshop. If a per diem is paid, this will only be done for the exact number of days participants attend the event plus the exact number of travel days they use to reach the location. The number of travel days may vary based on duty station of the participant and is subject to formal approval by the MA. If a per-diem is paid, it will be based on the MA per-diem payment policy. If transportation to the event is arranged and paid for by the MA, no travel costs will be paid to participants. The MA will not pay any costs for transportation to participants who reside in the city/location where the event takes place. In case there is any discussion on one or more of the guidelines mentioned in this document, the final decision is with the MA and will be leading.
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2. Travel and Transportation:
Within the above general guidelines the following travel and transportation costs are eligible for reimbursement.
The MA will reimburse transportation costs based on the actual cost made, which must be in line with the official rates used by the Government. Participant(s) must always provide an official receipt for their transportation. No reimbursement will be made without official receipts. If participants use public surface transport, the MA will double the one way receipt/ticket to cover the costs for the return trip. This however will not be applied in cases where participants use air transport. In such cases, participants always have to submit/show a return ticket to claim their air transport cost. In areas where official receipts are not available, the MA will pay, based on the fixed rate set by the Road and Transportation Authority. If participants use their organizations transport to come to the workshop/training, and provided that the event takes place outside the city where they reside, then and only then the MA will reimburse fuel cost. Fuel cost reimbursement will be based on the actual costs listed on the submitted receipt if lower than the mileage calculation. In case no receipt can be submitted, the mileage distance between the place of residence and the place where the event takes place will be used as measure for calculation. In that case, the MA takes as an average consumption, 1 liter fuel per 7 km. The reimbursement per liter is ETB 216. For example for a overall distance of 100 km, the reimbursement will be 100/7 = 14.28 x 21 = ETB 300. If two or more participants use the same car, fuel expenses shall be reimbursed only for one car used by the two or more participants. Fuel costs cannot be multiplied by the number of participants. Fuel purchased for personal vehicles is not reimbursable. In cases where participants use air transport, the MA will reimburse the actual costs of an economic class ticket. If a participant uses business class or other, the MA will only cover the economic class fare based on the Ethiopian Airlines prevailing rate. Costs are reimbursed upon submission of official receipts. The receipt must be the official receipt of Ethiopian Airlines or a VAT registered travel agent. Unofficial receipts will not be accepted by the MA. In cases where the MA arranges and pays for air or surface transport of participants, no reimbursement of any transportation costs to the participants will be made.
3. Per-Diem:
Per-diem payment to participants is based on the following policy.
In case accommodation (full boarding and lodging) is not organized by the MA, the MA will pay a per-diem based on the following rates:
6 1 March 2014 rate. The amount can be adjusted only in case the price of fuel increases severely. This will be up to the judgment of the MA.
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- When the event takes place in Addis Ababa, participants attending the event who come from other places/regions than Addis Ababa will receive a rate of ETB 500/event day; - When the event takes place outside Addis Ababa, participants attending the event who come from other places/regions shall be paid a per-diem of ETB 400/event day; Above rates include accommodation, meals, daily subsistence and all other related costs; Per-diem shall be paid only for the number of days the event takes place plus the number of travel days depending on the distance between the event place and duty station of participants, to be decided by the MA. Participants who come to the event late or leave the event early, shall be paid only for the number of days (or equivalent) they attended the event; If a participant spends maximum four hours (or half day), a pro-ratio per-diem (half the daily per-diem) will be paid. The MA does not pay a per-diem to drivers;
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Annex O ESAP2 Timesheet Format for Time Spent by Staff TIMESHEET ESAP2 Grant Project Registration Number: Name of the lead SAIP: Name of staff / expert for which time is claimed: Position / Function: Name of Organisation:
Month: <
Place of Performance Calendar Hours Worked Per Diems (ESAP2 office, office own organisation, workshop, day (minimum 1 and maximum 8 hours) Requested etcetera; specify with name and place) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 TOTAL 0 0 Total working hours per month = Total allowances days (per diem) =
Date, Signature of the Staff Date, Signature of the SAIP's Date, Signature of the Project Member Project Coordinator Coordinator of the Lead SAIP
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Annex P: ESAP2 Quarterly Narrative Report Format
Note for Partners: Please use your contracted Log frame and Action Plan to fill out section 3. In order to avoid double work, you can update the same format each quarter. Make sure you save it under a different name.
In addition, please note the following: Report submission to the Management Agency: The report compilation shall take place within 10 days of the next quarter (both soft and hard copy). The report submission date will be as per contract agreement (Refer Article II, section 2.04). This report must be completed and signed below by the contact person; The information provided must correspond with the financial information provided in the interim Financial Report; The report needs to be typed and completed. Incomplete and/or hand-written reports will not be accepted; Please limit yourself to report on the reporting period indicated. Answers to the questions must cover the “current reporting period” as specified in section 1 below, unless specifically mentioned otherwise.
1. Core Information on Grantee and Grant Project Note that this information should match with the grant agreement.
Full Legal Name Lead Organization
Official Address
Name Contact Person
Telephone Number
Partner Organizations 1 (if applicable. Delete this row if not 2 applicable) 3 Title of Grant Project
Contract Number
Contracted Grant Budget ($)
Grant project duration
Current Reporting Period
Target group
Total number of project Direct project beneficiaries: ………..(M= F= ) beneficiaries (Estimated) Indirect project beneficiaries………..( (M= F= ) Date Submission of Quarterly Report
Signature Contact Person(Director)
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1.1 Project locations, partners, sectors and tools Sectors Tools Note that this information should match with the
grant agreement
Implementing
organization
(specify name of lead or
re Education Health Water and Sanitatio Rural n Roads Communi tyScore Card Citizen Report Card Gender Responsi ve budgeting Participat ory Planning and Public Budgeting Expendit ure Tracking other Survey Locations Name sub-partner) Agricultu Region Woreda Kebele Kebele Kebele Region Woreda Kebele Kebele Kebele Region Woreda Kebele Kebele Kebele Region Woreda Kebele Kebele Kebele Region Woreda Kebele Kebele Kebele Please mark any changes with yellow highlight! E.g. covering more sectors than planned, using an additional tool.
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2. Project Progress Summary
2.1 Which phase of the Social Accountability process are you currently in? Please select only one phase per Woreda (mark with X).
Phases of the Social Accountability process
SA tools application: Interface meetings Monitoring the Citizens mobilization assessing between citizens implementation of and access to services & and service the joint action information: service identifying providers: agree a plan developed standards, targets, needs, joint action plan after the interface planning, budgets including (reform agenda) meeting. Name of vulnerable Woreda groups
1
2
3
4
5
2.2 How do you feel you are doing in this reporting quarter? Please be honest, so that the MA can provide support where needed. You can specify per Woreda if needed.
Select only one answer: mark with X Please explain
We are doing very well
We are doing ok
We are not doing so well, we need support
2.3 Challenges and opportunities
2.3.1 What service issues are citizens identifying, e.g. during rapid MA Outcome assessment, SA tools application, interface meetings, monitoring of indicator 2.1 joint action plan implementation? Please explain what opportunities and OI 2.4 and challenges you see for service improvements (e.g. budget allocation).
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Maximum half page…
2.3.2 What opportunities and challenges are you observing with the MA output functioning of the SAC to involve citizens in Social Accountability? indicator Think about SAC leadership with SA tools application; motivation of SAC OI 2.1.1 members, representation of vulnerable groups in FDGs, relationship among citizens/service providers/local government in the SAC, SAC collaboration with CBOs, sustainability of the SAC, etc.
Maximum half page…
2.3.3 What opportunities and challenges are you observing with the response MA of service providers in the social accountability process? outcome indicator 1.2
Maximum half page…
2.3.4 What opportunities and challenges do you experience in promoting MA OI Social Accountability within the Kebeles (e.g. ongoing sensitization) 4.2.2 and beyond (e.g. collaboration with other NGOs, presentations at government organized meetings, sharing in networks/forums.
Maximum half page…
2.3.5 Considering the above, what actions do you propose to take adsvantage of the opportunities and to face the challenges?
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2.3.1 service issues raised by citizens:
2.3.2 functioning of the SAC:
2.3.3 service providers response to SA:
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ESAP2 Quarterly Narrative Report Format 3. Project Progress Details according to Action Plan
3.1 Summary Table Please fill out the summary table below for the current reporting period. If this is the first time you are using this form, please copy from the approved project Logframe and Action Plan .
Note: This table is a copy of your action plan and should therefore correspond to 100% with it.
Status as the end of the current reporting period If activity has not started as per the original plan, or List as per the logframe: (select answer with X) has been cancelled:
Planned deadline for 1) please explain why and
activity 2) give a new Results/outputs List all planned implementation Specific to achieve the activities as per deadline/activity, if applicable
objective(s): objective Action Plan (day/month/year)
Completed Completed Started started not Cancelled
Specific
Objective 1:
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Status as the end of the current reporting period If activity has not started as per the original plan, or List as per the logframe: (select answer with X) has been cancelled:
Planned deadline for 1) please explain why and
activity 2) give a new Results/outputs List all planned implementation Specific to achieve the activities as per deadline/activity, if applicable
objective(s): objective Action Plan (day/month/year)
Completed Completed Started started not Cancelled
Specific
Objective 2
Specific Objective 3
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Status as the end of the current reporting period If activity has not started as per the original plan, or List as per the logframe: (select answer with X) has been cancelled:
Planned deadline for 1) please explain why and
activity 2) give a new Results/outputs List all planned implementation Specific to achieve the activities as per deadline/activity, if applicable
objective(s): objective Action Plan (day/month/year)
Completed Completed Started started not Cancelled
Please add more rows if needed!
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3.2 Please provide details regarding your activities in the last 3 months.
3.2.1 Which learning events and meetings did you organize for citizens, MA OI2.3; OI service providers and local government officials in the past quarter? 4.1.1; OI 4.2.1
Number of meetings per Woreda in the reporting Type of meetings , learning events quarter Woreda name 1. 2. 3. 4. 5. Launch workshop Social Accountability (SA) training Focus Groups Discussions(FGDs), or
other SA tool meetings
SA Committee meeting Woreda level
SA Committee meeting Kebele level
Ongoing sensitization sessions Interface meetings Service improvement Monitoring
meetings Project review meeting with stakeholders Other, please specify:
Impact 3.2.2 For each type of learning event or meeting in 3.2.1, give the number and indicators: 1.3, type of participants per Woreda in the table format below. 1.4, 1.6 NOTE: Make a separate table (copy and paste the next row) for each type of learning event and meeting! Type of Service providers and learning event Total number of participating Citizens Local Government
or meeting:
-
council/
Total citizens Elderly Children/ Youth People Living with AIDS HIV Persons with Disability Other Category Total Government Service providers Local Administratio n, party
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Name of M F M F M F M F M F M F M F M F M F Woredas
1.
2.
3.
4.
5.
Overall Total
If you selected “other category” please specify:
Type of Service providers learning event Total number of participating Citizens and Local
or meeting: Government
AIDS
-
iders
Total Elderly Children/ Youth People Living HIV with Persons Disability with Category Other Total Service prov Administration, council/party Name of M F M F M F M F M F M F M F M F M F Woredas
1.
2.
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3.
4.
5.
Overall Total
If you selected “other category” please specify:
Make more tables if needed: copy and paste the row above.
3.2.3 How does your organization adopt a gender-sensitive and social inclusion
approach in training sessions and meetings?
Please describe your approach (max. 100 words): How do you ensure that women and vulnerable groups actively participate and that their specific needs are heard?
1. What training or capacity development support did you receive from the MA in the past quarter?
Number of Mark with X if Type of participating staff training or support training/support was received Male Female
Pre-disbursement training: SA tools, M&E and Finance & Grants
MA monitoring visit
Learning benchmarks
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Other training/workshops, please specify:
Direct support from MA (at MA office, your office, or via phone):
SA tools support (CD&T)
M&E support
Grants and Finance support
Communication support
Internal audit by MA team
Other support, please specify:
Learning from other SAIPs:
Please specify, which (max 100 words what did SAIP : you learn?)
2. Documentation to attach to this quarterly report as evidence:
Documentation Mark X if attached
Rapid assessment report
Social Accountability Training reports
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Focus Group Discussants(FGD) formation and discussions (specify for CSC or CRC)
Social Accountability tools consolidated results
Joint Action Plans (gender-sensitive reform agenda agreed during interface meetings)
Case study or good practice from the field
Stakeholder review meeting report
SAC sustainability plan
Other, please specify:
3. Documentation to keep at the Woreda office or at your head quarters:
SAC MoU SAC Meeting minutes SA tool meeting minutes Reports of FDGs and other citizen, interface meetings. Attendance sheets, gender disaggregated, for training and meetings
MA OI 3.1, OI 4.2.2, On a scale from 1-4, how satisfied are you that citizens/women: outcome indicators
5.3, 2.5 , 3.4
Name of 1 very 2 satisfied 3 rather 4 very Citizens… Woreda satisfied unsatisfied unsatisfied
Know their rights 1 and responsibilities to 2 plan, budget 3 implement and
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monitor basic 4 service delivery 5
1
Know how to 2 approach service 3 providers (and will approach!) 4
5
1
Consider the SA 2 tools as positive 3 (beneficial, will use again) 4
5
1
Feel that service 2 providers are 3 responsive to their needs 4
5
Women organisations have demanded an improvement
of basic services
If your score is 3 rather unsatisfied or 4 very unsatisfied, please give an explanation:
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On a scale of 1-4, how satisfied are you that service providers and local MA Outcome officials (Administration, council/party): indicator 3.2
Service Name of 1 very 2 satisfied 3 rather 4 very providers… Woreda satisfied unsatisfied unsatisfied
1
actively seek the 2 views of citizens concerning the 3 quality of service delivery 4 5
1
2 respond to needs expressed by 3 citizens’ 4
5
If your score is 3 rather unsatisfied or 4 very unsatisfied, please give an explanation:
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Annex Q: ESAP2 Final Narrative Report Format
Annex Q Final Narrative Report Format
Note for applicants: A Final Narrative Report needs to be submitted to the MA after the ending of your grant agreement. When filling out this format, use your contracted LogFrame and Action Plan as your guiding document on objectives and results envisaged, indicators identified, activities implemented etc. In addition, please note the following: This report must be completed and signed by the contact person; The information provided below must correspond with the financial information provided in the Final Financial Report. The report needs to be typed and completed. Incomplete and/or hand-written reports will not be accepted; Please note that the Final Narrative Report entails two assessments: 1) An assessment of the activities implemented since the previous reporting period until the end date of the grant agreement (section I), and 2) An overall assessment of the complete project period, the grant projects overall results and achievements (section II).
1. Core Information on Grantee and Grant Project
Full Legal Name Lead Organization
Official Address
Name Contact Person
Telephone Number
Partner Organizations 1. (if applicable. Delete if not 2. applicable) 3.
Title of Grant Project
Grant Agreement Reference Number
Contracted Grant Budget ($)
Grant project duration (dd/mm/yy until dd/mm/yy)
Current Reporting Period (dd/mm/yy until dd/mm/yy)
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Target sectors Agriculture
(minimum 2, thick the box: ) Education
Health
Rural Roads
Water and Sanitation
Target woredas and kebeles 1. (name of woreda) 1. (name of kebele)
(minimum 3 woreda, maximum 5 2. (name of kebele) woreda)
(minimum 3 kebeles per woreda) 3. (name of kebele)
2. (name of woreda) 1. (name of kebele)
2. (name of kebele)
3. (name of kebele)
3. (name of woreda) 1. (name of kebele)
2. (name of kebele)
3. (name of kebele)
4. (name of woreda, if 1. (name of kebele) applicable. Delete if not applicable) 2. (name of kebele)
3. (name of kebele)
5. (name of woreda, if 1. (name of kebele) applicable. Delete if not applicable) 2. (name of kebele)
3. (name of kebele)
Target group (Target groups are the groups/entities who will be directly positively affected by the project at the specific objectives level)
Date of Submission of Final Narrative Report
Signature Contact Person
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Section I: Last Quarterly Reporting (please note that all questions in this section refer to the last quarter of the implementation period)
2. Project Summary
(please describe shortly the implementation of the grant project in the current reporting period. By doing so, please highlight your main achievements and challenges encountered. Limit yourself to a maximum of 250 words.)
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3. Project Progress
Summary Table. Please fill out the summary table below for the current reporting period. List the complete action plan here . Status as per last day of reporting period
(mark the right answer with
‘X’)
Specific Planned and Achieved
objective(s) to List all planned deadline for results/output
be achieved activities as per activity
s to achieve
(as per Action Plan implementati
objective
here why why here new suggest deadline/activity, applicable if
logframe) on explain please
3) 4)
Completed Started (at 10% of least theactivity completed) started yet Not Cancelled or delayed activity If to as original the cancelled plan:
1.1.1 Activity (dd/mm/yy (contributing ) to output 1) 1.1.2 Activity (contributing 1.1 Output 1 to output 1 – you may add
more activities to reach the output if applicable) 1.2.1 Activity (contributing (please enter to output 2) specific 1.2.2 Activity objective 1 (contributing here) to output 2) 1.2.3 Activity 1.2 Output 2 (contributing to output 2 – you may add
more activities to reach the output if applicable) 1.3 Output 3 1.3.1 Activity (you may add more outputs if 1.3.2 Activity applicable)
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Status as per last day of reporting period (mark the right answer with ‘X’) Specific Planned
Achieved objective(s) to List all planned deadline for results/output be achieved activities as per activity
s to achieve
and and
(as per Action Plan implementat
objective
logframe) ion
please explain here please why new suggest if deadline/activity, applicable
1) 2)
Completed Startedleast (at activitythe of 10% completed) Completed Startedleast (at activitythe of 10% completed) or delayed activity If to as original the cancelled plan:
2.1 Output 2.2.1 Activity (enter specific objective 2 2.2 Output 2.2.2 Activity here)
2.3 Output 2.2.3 Activity
3.3.1 Activity 3.1 Output
(enter specific 3.3.2 Activity objective 3 here) 3.2 Output 3.2.1 Activity
3.3 Output 3.3.1 Activity
Note: Please complete this table.Several outputs and activities will be necessary for achieving each specific objective, and perhaps several activities for achieving one output. You may add more lines for activities leading to one output or outputs leading to one of your specific objectives: click on the right mouse button, select “insert row” or merge lines if several activities contribute to one output: select the cells to be merged, click on the right mouse button and select “merge cells”
This table is a copy of your action plan and should therefore correspond to 100% with it.
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Section II: Final Reporting (please note that all questions in this section refer to the complete grant project’s implementation period)
4. Achievement of the objectives
4.1 Describe to what extent your grant project has reached the overall program objective. To what extent are outputs/results and specific objectives contributing to reaching the overall project objective “to strengthen the use of social accountability tools, approaches and mechanisms (…) as a means to make basic service delivery more equitable, effective, efficient, responsive and accountable”? (Max. 200 words)
4.2 Has your grant project experienced any unforeseen positive or negative results in relation to your specific objectives and the overall program objective Unforeseen positive results Unforeseen negative results - - Specific objective 1: - -
- - - - Specific objective 2: - -
- - …
- - Overall objective: - -
- - 4.3 Describe the outcome on both the final beneficiaries and the target group (if different)? (Max. 150 words) 1) Please explain how you assessed the outcomes
2) What were the main outcomes of your assessment?
4.4 Please describe how you have monitored the achievement of the overall and specific objective of your grant project. (Max. 150 words)
(Please describe your monitoring methodology here)
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5. Please answer the following questions: (please tick (√) one of the options in the vertical bar. If you have important (negative) observations that impacted on the achievement of the questions, please add them in the column “important observations”). This questionnaire relates to your whole grant
implementation period.
Questions to be answered for the whole
project implementation duration:
Yes (completely) Yes Partially (to at least 50%) No Important observations Does your organization use social accountability tools (incl. gender and social inclusion tools) in trainings and other support measures to empower citizens/citizens’ groups? If yes, please list and briefly describe the tools you used. (Max. 100 words)
Did your organization participate in a benchmarking meeting? Did your organization share good practices with other organizations during these benchmarking meetings? (If so, please attach documentation on good practice to this report) Did your organizations implement components of good practices from other organizations participating in ESAP2? If so, please detail which ones. (Max. 100 words)
Was your organization trained on how to encourage and support woreda and communities to use social accountability tools? According to your assessment, are citizens or citizens groups now more aware of their responsibilities to plan, budget, implement and monitor basic service delivery then before ESAP2 started?
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If yes, 1) how did you measure this awareness raise?
2) please indicate the results of this assessment.
Did your organization organize interface meetings between citizens/citizens groups, public service providers and woredas on planning and budgeting? (If so, please attach evidence to this report, e.g. list(s) of participants) If yes, please fill in the following table with numbers only: Number of interface meetings: Total number of participants: Total number of woman participating: Total number of children participating: Total number of elderly participating: Total number of youth participating: Total number of people with disabilities: Total number of people living with HIV or AIDS: Total number of other socially excluded people: Did your organization organize interface meetings between citizens/citizens groups, public service providers and woredas on implementing and monitoring basic service delivery? (If so, please attach evidence to this report, e.g. list(s) of participants) If yes, please fill in the following table with numbers only:
Number of interface meetings: Total number of participants: Total number of woman participating: Total number of children participating: Total number of elderly participating: Total number of youth participating: Total number of people with disabilities: Total number of people living with HIV or AIDS: Total number of other socially excluded people: Did your organization perform training sessions for citizens/citizens groups on
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Annex Q: Final Narrative Report Format their rights and responsibilities to plan, budget, implement and monitor basic service delivery? (If yes, please attach evidence to this report, e.g. training outline and list(s) of participants) If yes, please fill in the following table with numbers only:
Number of interface meetings: Total number of participants: Total number of woman participating: Total number of children participating: Total number of elderly participating: Total number of youth participating: Total number of people with disabilities: Total number of people living with HIV or AIDS: Total number of other socially excluded people: According to your assessment, are citizen and citizen groups now more empowered to demand for better quality basic service delivery then before ESAP2 started? If yes, 1) how did you measure this empowerment
2) please indicate the results of this assessment
According to your assessment, did woreda officials actively sought the views of their citizens concerning the development needs and the quality of public services since ESAP2 started? 1) Please explain how you assessed this
2) On a scale from 1-4 (1= very satisfied, 2= satisfied, 3= rather unsatisfied, 4= very unsatisfied), how happy are you with his observation? Please indicate number and short explanation for your choice Did your organization train citizens/citizen groups on how to demand for better public services? (If yes, please attach evidence to this report, e.g. training outline and list(s) of participants) If yes, please fill in the following table with numbers only:
Number of interface meetings: Total number of participants:
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Total number of woman participating: Total number of children participating: Total number of elderly participating: Total number of youth participating: Total number of people with disabilities: Total number of people living with HIV or AIDS: Total number of other socially excluded people: If yes, did your organization adopt a gender-sensitive and social inclusion approach to this/these trainings? If yes, please describe your approach (max. 100 words)
According to your assessment, are basic service providers now delivering more services responding to community and citizen needs then before ESAP2 started? If yes, please give concrete evidence on why, i.e. what happened in this regard during the reporting period? (Max 100 words)
Did the number of basic services in the sectors you work in increase? (If so, please attach evidence to your report, i.e. copy of budget detailing allocations to your sectors) According to your assessment, are citizens more satisfied with the provision of basic services now compared to September 2012? If yes, 1) how did you measure this satisfaction?
2) please indicate the results of this assessment.
Was any kind of forum for citizen participation institutionalized (such as a joint service improvement action committee for example)? (If yes, please attach evidence)
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If yes, please give details on how it was institutionalized and how it works (incl. number of meetings that took place, approx. number of participants (incl. women and socially excluded), etc.) Did your organization train woreda officials and communities on social accountability tools incl. participatory budget planning, social audits and gender mainstreaming? (If yes, please attach evidence to this report, e.g. training outline and list(s) of participants) If yes, please fill in the following table:
Number of training events: Total number of participants: Number of woman participating: Number of disabled people: Other socially excluded people: Are regular interface consultative meetings between citizens, CSOs and service deliverers institutionalized? Are joint service improvement action plans developed? If yes, are they incorporating citizens’/citizen groups’ needs? If yes, are gender and social inclusion mainstreamed in these joint service improvement action plans? (If yes, please attach evidence, i.e. one action plan where you highlight gender and social inclusion issues)
Note: For all questions answered with yes, please provide evidence and attach these as annexes to your report. Only those statements that have supporting documents will be taken into account.
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6. Please give details on the following key areas of ESAP2.
6.1 Contribution to Social Accountability
6.1.1 Please describe your successes in empowering citizens and local governments on the use of Social Accountability tools, approaches and mechanisms? (Max. 150 words)
6.1.2 Please describe the challenges you have experienced in empowering citizens and local governments on the use of Social Accountability tools, approaches and mechanisms? How have you tackled them? (Max. 150 words)
6.2 Social Inclusion and Vulnerability. In ESAP2, specific attention is paid to include socially vulnerable groups, such as women, children, people living with HIV/Aids, people with disabilities, and the elderly. 6.2.1 In what activities and processes have socially excluded groups participated and how? (Max. 150 words)
6.2.2 Please specifically explain how your grant project has mainstreamed the promotion of gender equality. (Max. 100 words) Please start with the sentence “As a result of the project, women are now.... This is the result of …”
6.2.3 What specific benefits and results have been achieved in your grant project for socially excluded groups? (Max. 150 words)
6.3 Assessment of the Co-operation and Partnership(s)
6.3.1 How do you assess the cooperation with the target group? 1) Please describe the cooperation with the target groups as identified in your grant application.
2) On a scale from 1-4 (1= very satisfied, 2= satisfied, 3= rather unsatisfied, 4= very unsatisfied), how do you rate the cooperation?
3) Please briefly explain your rating (including major challenges encountered).
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6.3.2 How do you assess the cooperation with the woredas and woreda officials in your target area? Please describe the cooperation. How has the cooperation affected the project implementation, in positive and/or negative ways? 1) Please describe your cooperation with woredas and woreda officials
2) On a scale from 1-4 (1= very satisfied, 2= satisfied, 3= rather unsatisfied, 4= very unsatisfied), how do you rate the cooperation?
3) Please briefly explain your rating (including major challenges encountered). 6.3.3 How do you evaluate the co-operation and contact with the ESAP2 Management Agency? 1) Please describe your cooperation with the Management Agency
2) On a scale from 1-4 (1= very satisfied, 2= satisfied, 3= rather unsatisfied, 4= very unsatisfied), how do you rate the cooperation?
3) Please briefly explain your rating (including major challenges encountered). 6.3.4 (if applicable) Please describe how your grant project has been linked to other projects. Have other projects in the area been implemented during the implementation of your grant project and how have you aligned with these projects, how have did you find synergy, what links were established?
6.3.5 (if applicable in case the organization has received a grant in the framework of ESAP1) Please describe to what extent your ESAP2 grant project has built on results achieved within the ESAP1 project. Have the results of the ESAP2 grant project complemented the results of the ESAP1 grant project?
7. Best practices and lessons learnt (please note that all questions in section 7 refer to the complete grant project’s implementation period) 7.1 Please describe 3 best practices form your grant implementation
7.2 What has your organization/partner learnt from the grant project and how has this learning been utilized and disseminated?
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7.3 What would you advise a new organization participating in ESAP3? Please indicate 3 important lessons or areas of attention.
8. Sustainability
8.1 To what extent will the benefits of the grant project’s continue after ESAP2 funding ceased? Please give concrete examples.
8.2 To what extent are positive side effects and/or spill overs expected from your grant project?
9. Financial Performance. Please answer the following questions. Use the Final Financial Report, which you will submit with this Final Narrative Report as the basis for your assessment.
9.1 Please provide a short analysis of the budget performance / utilization of the grant.
9.2 Variance Analysis: please report on major budget variances (if any), that can be observed in your Final Financial Report. Provide explanations.
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Annex R: ESAP2 Audit ToR for SAIPs
Annex R: ToR for the ESAP2 Audit Report on the Quarterly and Final Financial Reports of Grants to SAIPs as part of PBS (a World Bank financed project) 1. Background
The following are the Terms of Reference (‘ToR’) for Social Accountability Implementing Partners (SAIPs), having to engage an external Auditor to perform financial verifications and to report in connection with the ESAP2 Grant Agreement.
Where in these ToR the ‘MA’ is mentioned this refers to the Management Agency of ESAP2, which has signed the Grant Agreement with the SAIP and is providing the grant funding. The Management Agency is not a party to the agreement between the SAIP and the Auditor.
‘TheSAIP’ refers to the organisation that is receiving the grant funding and that has signed the Grant Agreement with the MA. The SAIP is responsible for providing a Financial Report for the action financed by the Grant Agreement which complies with the terms and conditions of the Grant Agreement and for ensuring that this Financial Report can be reconciled to the SAIP’s accounting and bookkeeping system and to the underlying accounts and records. The SAIP is responsible for providing sufficient and adequate information in support of the Financial Report. The SAIP accepts that the ability of the Auditor to perform the procedures required by this engagement effectively depends upon the SAIP, and as the case may be his partners, providing full and free access to the SAIP’s staff and its accounting and bookkeeping system and underlying accounts and records.
‘The Auditor’ is responsible for performing the audit in accordance with this ToR, and for submitting an Audit Report. ‘Auditor’ refers to the firm contracted for this engagement, and who has the appropriate authority from a professional, legal or regulatory body, as defined in section 3.3.1.3 of ESAP2’s SAIP Operational Manual.
The SAIP is required to submit to the MA in total 3 Audit Reports, produced by an external auditor. Exact deadlines and reporting periods are stipulated in the grant agreement between the SAIP and the MA.
The MA needs to approve the selected audit firm / auditor prior to the actual undertaking of the task described in the present ToR.
2. Objective of the project audit
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Annex R: ESAP2 Audit ToR for SAIPs
The objective of the audit of the Quarterly and Final Financial Reports is to enable the auditor to express a professional opinion(s) on the financial position of the grant project at the end of a set period, as stipulated in the Grant Agreement, and on funds received and expenditures incurred for the relevant accounting period.
The project books of accounts provide the basis for preparation of the Financial Reports by the SAIP and are established to reflect the financial transactions in respect of the grant project. The SAIP maintains adequate internal controls and supporting documentation for transactions. 3. Preparation of the quarterly and final financial reports The responsibility for the preparation of the Quarterly and Final Financial Reports including adequate disclosure is that of the SAIP. The SAIP is also responsible for the selection and application of accounting policies. The SAIP would prepare the Financial Reports in accordance with the general and specific accounting policies laid down in section 4.1 of the SAIP Operational Manual. The Auditor shall also reconcile the information in the Financial Report to the SAIP’s accounting system and records.
The auditor is responsible for forming and expressing opinions on the Financial Reports . The auditor shall carryout the audit of the grant project in accordance with the International Standards on Auditing (ISA), as promulgated by the International Federation of Accountants (IFAC). As part of the audit process, the auditor may request the SAIP written confirmation concerning representations made in connection with the audit 4. Scope of the audit As stated above, the audit of the project will be carried out in accordance with International Standards on Auditing (ISA) promulgated by the International Federation of Accountants (IFAC), and will include such tests and auditing procedures as the auditor will consider necessary under the circumstances. Special attention should be paid by the auditor as to whether the:
(a) ESAP2 grant project financing has been used in accordance with the conditions of the relevant grant agreement, with due attention to economy and efficiency, and only for the purposes for which the financing was provided – please see the grant agreement between the ESAP2 MA and the SAIP and all its annexes;
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Annex R: ESAP2 Audit ToR for SAIPs
(b) Goods, works and services financed have been procured in accordance with the Procurement Manual for SAIPs (annex N to the SAIP Operational Manual) . Particular attention shall be paid by the auditor to procurement rules, as provided in section 4.2 of the SAIP Operational Manual, and whether the expenses were incurred in accordance with such rules, by examining the underlying documents of the procurement and purchase process. Where the auditor finds issues of non-compliance with procurement rules, he/she reports the nature of such events as well as their financial impact in terms of ineligible expenses;(d)Report checking-All necessary supporting documents, records, and accounts have been maintained in respect of all project activities, including expenditures reported in Quarterly/Final Financial Reports. The auditor is expected to verify that respective Reports issued during the period were in agreement with the underlying books of account. The auditor must verify that the information provided in the Quarterly/Final Financial Reports is mathematically correct and accurate. The auditor shall also verify that the budget in the Financial Report corresponds with the budget of the Grant Agreement and that the expenses incurred were indicated in the budget of the Grant Agreement. If there were any amendments to the Budget for the Grant Agreement in the previous reporting period(s), the Auditor shall verify that such changes have been taken into account in the Quarterly/Final Financial Report.
(c) Separate accounts (if used) have been maintained in accordance with the provisions of the grant agreement and all its annexes and funds disbursed out of the accounts were used only for the purpose intended in the grant agreement; (d) National laws and regulations have been complied with; (e) SAIP Operating Manual has been complied with, and that the financial and accounting procedures approved for the project were followed and used; (f) Financial performance of the project is satisfactory; (g) Assets procured from project funds exist and there is verifiable ownership by the SAIP or beneficiaries in line with the grant agreement. (h) Eligibility checking-Ineligible expenditures included in previous Quarterly Reports are identified. These should be separately noted in the Audit Report. The Auditor must ensure, for each expense, the compliance to the eligibility criteria set out in sections 2.1.3 and 5.3 of the SAIP Operational Manual:
a. The costs are incurred during the project’s lifetime; with the exception of the auditor’s costs for the Final Financial Report; b. The costs are indicated in the total estimated budget for the project, which is part of the grant agreement; c. The costs are necessary for the implementation of the project which is the objective of the grant, and have not been charged to another project as well (including salaries); d. The costs are identifiable and verifiable, meaning that when they are incurred by the grant beneficiary, they can be recorded in the organization’s accounting system and can be supported by original documents; e. Special attention should be given to salaries, verifying that the fees included in the Financial Report correspond to the actual time worked on the project, registered via timesheets;
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f. The expenses comply with the requirements of applicable tax and social legislation; g. The costs are reasonable (fair market price), justifiable and comply with the requirements of sound procurement practice
In complying with International Standards on Auditing, the auditor is expected to pay particular attention to the following matters: a) Fraud and Corruption: Consider the risks of material misstatements in the financial statements due to fraud as required by ISA 240: The Auditor’s Responsibility to Consider Fraud in an Audit of Financial Statements. The auditor is required to identify and assess these risks (of material misstatement of the financial statements) due to fraud, obtain sufficient appropriate audit evidence about the assessed risks; and respond appropriately to identified or suspected fraud; b) Laws and Regulations: In designing and performing audit procedures, evaluating and reporting the results, consider that noncompliance by the implementing agency with laws and regulations may materially affect the financial statements as required by ISA 250: Consideration of Laws and Regulations in an Audit of Financial Statements; c) Governance: Communicate audit matters of governance interest arising from the audit of financial statements with those charged with governance of an entity as required by International Standards on Auditing 260: Communication of Audit Matters with those Charged with Governance. d) Risks: In order to reduce audit risk to an acceptable low level, determine the overall responses to assessed risks at the financial statement level, and design and perform further audit procedures to respond to assessed risks at the assertion level as required by Internal Standard on Auditing 330: the Auditor’s Procedures in Response to Assessed Risks. 5. Quarterly / final financial reports The auditor is required to verify all Quarterly Financial Reports for the relevant reporting period, submitted to the Management Agency, which are used as a basis for disbursing advance payments to the SAIP. The auditor will apply such tests and auditing procedures as considered necessary under the circumstances.
The total disbursement should be part of the overall reconciliation.
The auditor shall verify that the grant project’s Quarterly/Final Financial Reports submitted to the MA in the relevant period comply with the conditions of the grant agreement’s Special and General Conditions, that they were prepared in conformity with the templates provided in the SAIP Operational Manual, that they have been prepared in accordance with the agreed accounting standards (see paragraph 3 and 4 above) and give a true and fair view of the financial position of the project at the relevant date and of resources and expenditures for the financial period ended on that date.
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The Quarterly/Final Financial Reports should include: (a) A statement of funds received, showing funds from the MA and of expenditures incurred; (b) A summary of the activity in the separate bank account (opening and end balance); (c) A list of fixed assets acquired or procured to date from the project funds As an Annex to the Financial Reports, the auditor should prepare a reconciliation of the amounts as “received by the Project from the Management Agency or paid directly from World Bank”, with those shown as being disbursed by the Management Agency (as confirmed by the Management Agency).
7. Separate account
In conjunction with the audit of the Quarterly/Final Financial Reports, the auditor is also required to review the activities of the separate bank account associated with the grant project. The separate bank account usually comprises:
Advance payments received from Management Agency; Interest that may have been earned on the accounts; Withdrawals related to project expenditures; Closing and opening balances.
The auditor should examine the eligibility of financial transactions during the period under examination and fund balances at the end of such a period, the operation and use of the separate account in accordance with the relevant agreements, and the adequacy of internal controls.
8. Audit report
The Audit Report should include primarily the audited Quarterly/Final Financial Reports of the Grant. The auditor will issue an opinion on the Quarterly/Final Financial Reports of the Grant. The Audit Report of the project accounts should include a separate paragraph summarizing key internal control weaknesses and non-compliance with the financing agreement terms. If there are no such findings then the auditor should clearly specify in the Report.
9. Management letter
In addition to the Audit Report, the auditor will prepare a management letter reporting any internal control and compliance issues noted. In addition, the management letter will also comment on prior period audit finding. Any management letter findings should as a minimum (a) clearly state the findings and quantify where ever possible and relevant (b) state the implications and impact (b) state the management response (d) state the auditor’s recommendation. The management letter is composed of:
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(a) Detail Report on Internal Control Observations:- i.Give comments and observations on the accounting records, systems and controls that were examined during the course of the audit; ii.Identify specific deficiencies or areas of weakness in systems and controls, and make recommendations for their improvement; (b) Detail Report on Compliance and Implementation i.Report on the degree of compliance of each of the financial covenants in the financing agreement and give comments, if any, on internal and external matters affecting such compliance; ii.Any findings having eligibility implications. Clearly identify and state ineligible expenditures; iii.Bring to the recipient’s attention any other matters that the auditor considers pertinent; iv.Communicate matters that have come to his/her attention during the audit which might have a significant impact on the implementation of the project; (c) Report on Prior period audit findings- Give comments on previous audits’ recommendations that have not been satisfactorily implemented;
10. Available information The auditor should have access to all legal documents, correspondences, and any other information associated with the grant project and deemed necessary by the auditor. The auditor will also obtain confirmation of amounts disbursed by the MA to the SAIP. Available information should include copies of the signed grant agreement between the MA and the SAIP with all its annexes, all Quarterly Reports (Narrative and Financial) as submitted to the MA and all other official correspondence with the MA.
11. General The auditor should submit the Audit Report to the SAIP’s representative (usually the head of the organaization) rather than to any staff member of the project entity. The agent should then promptly forward one copy of the full Audit Report and accompanying statements and the Management letter to the Management Agency with a cover letter and management response as well as an action plan to address any findings and qualification points raised by the auditor no later than 6 weeks after the end of the accounting period to which the audit relates.
It is highly desirable that the auditor obtains an understanding of the terms and conditions of the grant agreement, by reviewing the grant agreement and all its annexes. For this purpose, the Auditor shall obtain a copy of the grant agreement (signed by the SAIP and the MA) with all the annexes. The Auditor obtains and reviews the Report (which includes a narrative and a financial section) as per the terms laid down in these Terms of Reference and its Annexes.
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Annex s: ESAP2 Financial Reporting Format
Statement of Budget versus Expenditure of the Grant Fund Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Q1
Q7
Q2 Q3 Q5
Q4 Q6 Q8
Total Expenses % of
spent
Amount
Utilization
Allocated Allocated
Unit Rate Total amount
No. Of Units Amount Remaining
1. Services - Human Resource 1.1 Staff Salaries 1.1.1 Program Staff 1.1.1.1 Project Coordinator 0 0 0 0 0 0 0 0 0 0 0 0% 1.1.1.2 Social Accountability Expert 0 0 0 0 0 0 0 0 0 0 0 0% 1.1.1.3 M&E Expert 0 0 0 0 0 0 0 0 0 0 0 0% 1.1.2 Support Staff 1.1.2.1 Project Accountant 0 0 0 0 0 0 0 0 0 0 0 0% 1.1.2.2 Procurement Officer 0 0 0 0 0 0 0 0 0 0 0 0% 1.1.2.3 Driver 0 0 0 0 0 0 0 0 0 0 0 0% Subtotal Staff Salaries 0 0 0 0 0 0 0 0 0 0 0 0% 1.2 Consultancy Service 1.2.1 Social Accountability Trainer 0 0 0 0 0 0 0 0 0 0 0 0% Consultant for Development of 1.2.2 SA Tools 0 0 0 0 0 0 0 0 0 0 0 0% Consultant for mid and final 1.2.3 evaluation 0 0 0 0 0 0 0 0 0 0 0 0% 1.2.4 ………….. 0 0 0 0 0 0 0 0 0 0 0 0% Subtotal Consultancy Service 0 0 0 0 0 0 0 0 0 0 0 0%
Total Service - Human Resource 0 0 0 0 0 0 0 0 0 0 0 0%
2. 2. Goods 2.1 2.1 Furniture 2.1.1 2.1.1 Office table 0 0 0 0 0 0 0 0 0 0 0 0% 2.1.2 2.1.2 Office chair 0 0 0 0 0 0 0 0 0 0 0 0% 2.1.3 2.1.3 ….. 0 0 0 0 0 0 0 0 0 0 0 0%
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Subtotal Furniture 0 0 0 0 0 0 0 0 0 0 0 0% 2.2 Equipment 2.2.1 2.2.1 Desktop Computer 0 0 0 0 0 0 0 0 0 0 0 0% 2.2.2 2.2.2 Printer 0 0 0 0 0 0 0 0 0 0 0 0% 2.2.3 2.2.3……. 0 0 0 0 0 0 0 0 0 0 0 0% Subtotal Equipment 0 0 0 0 0 0 0 0 0 0 0 0% 2.3 Office supplies 2.3.1 Stationary supplies 0 0 0 0 0 0 0 0 0 0 0 0% Consumable supplies 2.3.2 (refreshment, detergents, etc) 0 0 0 0 0 0 0 0 0 0 0 0% 2.3.3 …….. 0 0 0 0 0 0 0 0 0 0 0 0% Subtotal Office supplies 0 0 0 0 0 0 0 0 0 0 0 0%
Total Goods 0 0 0 0 0 0 0 0 0 0 0 0%
3. Monitoring and 3. Evaluation 3.1 Travel 3.1.1 Travel costs 0 0 0 0 0 0 0 0 0 0 0 0% 3.1.2 ………….. 0 0 0 0 0 0 0 0 0 0 0 0% 3.1.3 ………….. 0 0 0 0 0 0 0 0 0 0 0 0% 3.1.4 ………… 0 0 0 0 0 0 0 0 0 0 0 0% Subtotal Travel 0 0 0 0 0 0 0 0 0 0 0 0% 3.2 Per Diem 3.2.1 Per diem 0 0 0 0 0 0 0 0 0 0 0 0% 3.2.2 0 0 0 0 0 0 0 0 0 0 0 0% 3.2.3 0 0 0 0 0 0 0 0 0 0 0 0% 3.2.4 0 0 0 0 0 0 0 0 0 0 0 0% Subtotal Per Diem 0 0 0 0 0 0 0 0 0 0 0 0% 3.3 Audit Costs Audit / Report of Factual 3.3.1 Findings Costs 2012 0 0 0 0 0 0 0 0 0 0 0 0% Audit / Report of Factual 3.3.2 Findings Costs 2013 0 0 0 0 0 0 0 0 0 0 0 0% Audit / Report of Factual 3.3.3 Findings Costs 2014 0 0 0 0 0 0 0 0 0 0 0 0% Subtotal Audit Costs 0 0 0 0 0 0 0 0 0 0 0 0%
Total Monitoring and Evaluation 0 0 0 0 0 0 0 0 0 0 0 0%
Program Deliveries / 4. Activities 4.1 4.1 Trainings 4.1.1 Training 1 (use the 'Detailed 0 0 0 0 0 0 0 0 0 0 0 0%
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Training Sheet' for calculations) Training 2 (use the 'Detailed 4.1.2 Training Sheet' for calculations) 0 0 0 0 0 0 0 0 0 0 0 0% 4.1.3 0 0 0 0 0 0 0 0 0 0 0 0% Subtotal Trainings 0 0 0 0 0 0 0 0 0 0 0 0% 4.2 4.2 Research and Surveys 4.2.1 4.2.1 Survey on … 0 0 0 0 0 0 0 0 0 0 0 0% 4.2.2 4.2.2 Assessment on …… 0 0 0 0 0 0 0 0 0 0 0 0% 4.2.3 4.2.3 …… 0 0 0 0 0 0 0 0 0 0 0 0% Subtotal Trainings 0 0 0 0 0 0 0 0 0 0 0 0%
Total 4. Program Deliveries / Activities 0 0 0 0 0 0 0 0 0 0 0 0%
5. 5. Direct Operational Costs 5.1 0 0 0 0 0 0 0 0 0 0 0 0% 5.2 0 0 0 0 0 0 0 0 0 0 0 0% 5.3 0 0 0 0 0 0 0 0 0 0 0 0% Total Direct Operational Costs 0 0 0 0 0 0 0 0 0 0 0 0%
6. Total Direct Costs (1-5) 0 0 0 0 0 0 0 0 0 0 0 0% Provision for Contingency (5% 7. of Total Direct Costs)** 0 0 0 0 0 0 0 0 0 0 0 0% Administrative Costs (7% of 8. Total Direct Costs)*** 0 0 0 0 0 0 0 0 0 0 0 0% Total Project Costs (6+7+8) 9. in ETB 0 0 0 0 0 0 0 0 0 0 0 0%
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is subject to approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement. * Please indicate the period of your grant agreement with the MA. Please consult your grant agreement on the exact project duration. ** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial report when the SAIP has received approval for the use of the contingency for the specific costs by the MA. *** Please note that no supporting documents are required to claim the 7% administration costs
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Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Total Total
spent
amount amount
Month 1 Month
Month 2 Month 3 Month
1. Services - Human Resource 1.1 Staff Salaries 1.1.1 Program Staff 1.1.1.1 Project Coordinator 0 1.1.1.2 Social Accountability Expert 0 1.1.1.3 M&E Expert 0 1.1.2 Support Staff 1.1.2.1 Project Accountant 0 1.1.2.2 Procurement Officer 0 1.1.2.3 Driver 0 Subtotal Staff Salaries 0 0 0 0 1.2 Consultancy Service 1.2.1 Social Accountability Trainer 0 1.2.2 Consultant for Development of SA Tools 0 1.2.3 Consultant for mid and final evaluation 0 1.2.4 ………….. 0 Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods 2.1 2.1 Furniture 2.1.1 2.1.1 Office table 0 2.1.2 2.1.2 Office chair 0 2.1.3 2.1.3 ….. 0 Subtotal Furniture 0 0 0 0 2.2 Equipment 2.2.1 2.2.1 Desktop Computer 0 2.2.2 2.2.2 Printer 0 2.2.3 2.2.3……. 0 Subtotal Equipment 0 0 0 0 2.3 Office supplies
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2.3.1 Stationary supplies 0 2.3.2 Consumable supplies (refreshment, detergents, etc) 0 2.3.3 …….. 0 Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation 3.1 Travel 3.1.1 Travel costs 0 3.1.2 ………….. 0 3.1.3 ………….. 0 3.1.4 ………… 0 Subtotal Travel 0 0 0 0 3.2 Per Diem 3.2.1 Per diem 0 3.2.2 0 3.2.3 0 3.2.4 0 Subtotal Per Diem 0 0 0 0 3.3 Audit Costs 3.3.1 Audit / Report of Factual Findings Costs 2012 0 3.3.2 Audit / Report of Factual Findings Costs 2013 0 3.3.3 Audit / Report of Factual Findings Costs 2014 0 Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities 4.1 4.1 Trainings 4.1.1 Training 1 (use the 'Detailed Training Sheet' for calculations) 0 4.1.2 Training 2 (use the 'Detailed Training Sheet' for calculations) 0 4.1.3 ……………….. 0 Subtotal Trainings 0 0 0 0 4.2 4.2 Research and Surveys 4.2.1 Survey on … 0 4.2.2 Assessment on …… 0 4.2.3 …… 0 Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs 5.1 …………….. 0
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5.2 ……………………… 0 5.3 ……………… 0 Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0 7. Provision for Contingency (5% of Total Direct Costs)** 0 0 0 0 8. Administrative Costs (7% of Total Direct Costs)*** 0 0 0 0 9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is sub ject to approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement. * Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods. ** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial report when the SAIP has received approval for the use of the contingency for the specific costs by the MA. *** Please note that no supporting documents are required to claim the 7% administration costs
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Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Total Total
spent
amount amount
Month 5 Month
Month 4 Month 6 Month
1. Services - Human Resource 1.1 Staff Salaries 1.1.1 Program Staff 1.1.1.1 Project Coordinator 0 1.1.1.2 Social Accountability Expert 0 1.1.1.3 M&E Expert 0 1.1.2 Support Staff 1.1.2.1 Project Accountant 0 1.1.2.2 Procurement Officer 0 1.1.2.3 Driver 0 Subtotal Staff Salaries 0 0 0 0 1.2 Consultancy Service 1.2.1 Social Accountability Trainer 0 1.2.2 Consultant for Development of SA Tools 0 1.2.3 Consultant for mid and final evaluation 0 1.2.4 ………….. 0 Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods 2.1 2.1 Furniture 2.1.1 2.1.1 Office table 0 2.1.2 2.1.2 Office chair 0 2.1.3 2.1.3 ….. 0 Subtotal Furniture 0 0 0 0 2.2 Equipment 2.2.1 2.2.1 Desktop Computer 0 2.2.2 2.2.2 Printer 0 2.2.3 2.2.3……. 0 Subtotal Equipment 0 0 0 0 2.3 Office supplies 2.3.1 Stationary supplies 0
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Consumable supplies (refreshment, detergents, 2.3.2 etc) 0 2.3.3 …….. 0 Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation 3.1 Travel 3.1.1 Travel costs 0 3.1.2 ………….. 0 3.1.3 ………….. 0 3.1.4 ………… 0 Subtotal Travel 0 0 0 0 3.2 Per Diem 3.2.1 Per diem 0 3.2.2 0 3.2.3 0 3.2.4 0 Subtotal Per Diem 0 0 0 0 3.3 Audit Costs 3.3.1 Audit / Report of Factual Findings Costs 2012 0 3.3.2 Audit / Report of Factual Findings Costs 2013 0 3.3.3 Audit / Report of Factual Findings Costs 2014 0 Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities 4.1 4.1 Trainings Training 1 (use the 'Detailed Training Sheet' for 4.1.1 calculations) 0 Training 2 (use the 'Detailed Training Sheet' for 4.1.2 calculations) 0 4.1.3 ……………….. 0 Subtotal Trainings 0 0 0 0 4.2 4.2 Research and Surveys 4.2.1 Survey on … 0 4.2.2 Assessment on …… 0 4.2.3 …… 0 Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs
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5.1 …………….. 0 5.2 ……………………… 0 5.3 ……………… 0 Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0 Provision for Contingency (5% of Total Direct 7. Costs)** 0 0 0 0 Administrative Costs (7% of Total Direct 8. Costs)*** 0 0 0 0 9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes: It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is subject to approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement. * Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods.
** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial report when the SAIP has received approval for the use of the contingency for the specific costs by the MA. *** Please note that no supporting documents are required to claim the 7% administration costs
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Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Total Total
spent
amount amount
Month 7 Month
Month 8 Month 9 Month
1. Services - Human Resource 1.1 Staff Salaries 1.1.1 Program Staff 1.1.1.1 Project Coordinator 0 1.1.1.2 Social Accountability Expert 0 1.1.1.3 M&E Expert 0 1.1.2 Support Staff 1.1.2.1 Project Accountant 0 1.1.2.2 Procurement Officer 0 1.1.2.3 Driver 0 Subtotal Staff Salaries 0 0 0 0 1.2 Consultancy Service 1.2.1 Social Accountability Trainer 0 1.2.2 Consultant for Development of SA Tools 0 1.2.3 Consultant for mid and final evaluation 0 1.2.4 ………….. 0 Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods 2.1 2.1 Furniture 2.1.1 2.1.1 Office table 0 2.1.2 2.1.2 Office chair 0 2.1.3 2.1.3 ….. 0 Subtotal Furniture 0 0 0 0 2.2 Equipment 2.2.1 2.2.1 Desktop Computer 0 2.2.2 2.2.2 Printer 0 2.2.3 2.2.3……. 0 Subtotal Equipment 0 0 0 0 2.3 Office supplies 2.3.1 Stationary supplies 0 2.3.2 Consumable supplies (refreshment, detergents, etc) 0
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2.3.3 …….. 0 Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation 3.1 Travel 3.1.1 Travel costs 0 3.1.2 ………….. 0 3.1.3 ………….. 0 3.1.4 ………… 0 Subtotal Travel 0 0 0 0 3.2 Per Diem 3.2.1 Per diem 0 3.2.2 0 3.2.3 0 3.2.4 0 Subtotal Per Diem 0 0 0 0 3.3 Audit Costs 3.3.1 Audit / Report of Factual Findings Costs 2012 0 3.3.2 Audit / Report of Factual Findings Costs 2013 0 3.3.3 Audit / Report of Factual Findings Costs 2014 0 Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities 4.1 4.1 Trainings Training 1 (use the 'Detailed Training Sheet' for 4.1.1 calculations) 0 Training 2 (use the 'Detailed Training Sheet' for 4.1.2 calculations) 0 4.1.3 ……………….. 0 Subtotal Trainings 0 0 0 0 4.2 4.2 Research and Surveys 4.2.1 Survey on … 0 4.2.2 Assessment on …… 0 4.2.3 …… 0 Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs 5.1 …………….. 0 5.2 ……………………… 0
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5.3 ……………… 0 Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0 Provision for Contingency (5% of Total Direct 7. Costs)** 0 0 0 0 8. Administrative Costs (7% of Total Direct Costs)*** 0 0 0 0 9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes: It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is subject to approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement. * Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods.
** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial report when the SAIP has received approval for the use of the contingency for the specific costs by the MA. *** Please note that no supporting documents are required to claim the 7% administration costs
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Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Month Month Month Total Expenses amount 10 11 12 spent
1. Services - Human Resource 1.1 Staff Salaries 1.1.1 Program Staff 1.1.1.1 Project Coordinator 0 1.1.1.2 Social Accountability Expert 0 1.1.1.3 M&E Expert 0 1.1.2 Support Staff 1.1.2.1 Project Accountant 0 1.1.2.2 Procurement Officer 0 1.1.2.3 Driver 0 Subtotal Staff Salaries 0 0 0 0 1.2 Consultancy Service 1.2.1 Social Accountability Trainer 0 1.2.2 Consultant for Development of SA Tools 0 1.2.3 Consultant for mid and final evaluation 0 1.2.4 ………….. 0 Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods 2.1 2.1 Furniture 2.1.1 2.1.1 Office table 0 2.1.2 2.1.2 Office chair 0 2.1.3 2.1.3 ….. 0 Subtotal Furniture 0 0 0 0 2.2 Equipment 2.2.1 2.2.1 Desktop Computer 0 2.2.2 2.2.2 Printer 0 2.2.3 2.2.3……. 0 Subtotal Equipment 0 0 0 0 2.3 Office supplies 2.3.1 Stationary supplies 0
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2.3.2 Consumable supplies (refreshment, detergents, etc) 0 2.3.3 …….. 0 Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation 3.1 Travel 3.1.1 Travel costs 0 3.1.2 ………….. 0 3.1.3 ………….. 0 3.1.4 ………… 0 Subtotal Travel 0 0 0 0 3.2 Per Diem 3.2.1 Per diem 0 3.2.2 0 3.2.3 0 3.2.4 0 Subtotal Per Diem 0 0 0 0 3.3 Audit Costs 3.3.1 Audit / Report of Factual Findings Costs 2012 0 3.3.2 Audit / Report of Factual Findings Costs 2013 0 3.3.3 Audit / Report of Factual Findings Costs 2014 0 Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities 4.1 4.1 Trainings Training 1 (use the 'Detailed Training Sheet' for 4.1.1 calculations) 0 Training 2 (use the 'Detailed Training Sheet' for 4.1.2 calculations) 0 4.1.3 ……………….. 0 Subtotal Trainings 0 0 0 0 4.2 4.2 Research and Surveys 4.2.1 Survey on … 0 4.2.2 Assessment on …… 0 4.2.3 …… 0 Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs 5.1 …………….. 0
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5.2 ……………………… 0 5.3 ……………… 0 Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0 Provision for Contingency (5% of Total Direct 7. Costs)** 0 0 0 0 8. Administrative Costs (7% of Total Direct Costs)*** 0 0 0 0 9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is subject to approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement. * Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods. ** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial report when the SAIP has received approval for the use of the contingency for the specific costs by the MA. *** Please note that no supporting documents are required to claim the 7% administration costs
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Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Total Total
spent
amount amount
Month 15 Month
Month 13 Month Month 14 Month
1. Services - Human Resource 1.1 Staff Salaries 1.1.1 Program Staff 1.1.1.1 Project Coordinator 0 1.1.1.2 Social Accountability Expert 0 1.1.1.3 M&E Expert 0 1.1.2 Support Staff 1.1.2.1 Project Accountant 0 1.1.2.2 Procurement Officer 0 1.1.2.3 Driver 0 Subtotal Staff Salaries 0 0 0 0 1.2 Consultancy Service 1.2.1 Social Accountability Trainer 0 1.2.2 Consultant for Development of SA Tools 0 1.2.3 Consultant for mid and final evaluation 0 1.2.4 ………….. 0 Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods 2.1 2.1 Furniture 2.1.1 2.1.1 Office table 0 2.1.2 2.1.2 Office chair 0 2.1.3 2.1.3 ….. 0 Subtotal Furniture 0 0 0 0 2.2 Equipment 2.2.1 2.2.1 Desktop Computer 0 2.2.2 2.2.2 Printer 0 2.2.3 2.2.3……. 0 Subtotal Equipment 0 0 0 0 2.3 Office supplies 2.3.1 Stationary supplies 0
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2.3.2 Consumable supplies (refreshment, detergents, etc) 0 2.3.3 …….. 0 Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation 3.1 Travel 3.1.1 Travel costs 0 3.1.2 ………….. 0 3.1.3 ………….. 0 3.1.4 ………… 0 Subtotal Travel 0 0 0 0 3.2 Per Diem 3.2.1 Per diem 0 3.2.2 0 3.2.3 0 3.2.4 0 Subtotal Per Diem 0 0 0 0 3.3 Audit Costs 3.3.1 Audit / Report of Factual Findings Costs 2012 0 3.3.2 Audit / Report of Factual Findings Costs 2013 0 3.3.3 Audit / Report of Factual Findings Costs 2014 0 Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities 4.1 4.1 Trainings Training 1 (use the 'Detailed Training Sheet' for 4.1.1 calculations) 0 Training 2 (use the 'Detailed Training Sheet' for 4.1.2 calculations) 0 4.1.3 ……………….. 0 Subtotal Trainings 0 0 0 0 4.2 4.2 Research and Surveys 4.2.1 Survey on … 0 4.2.2 Assessment on …… 0 4.2.3 …… 0
Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs
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5.1 …………….. 0 5.2 ……………………… 0 5.3 ……………… 0 Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0 Provision for Contingency (5% of Total Direct 7. Costs)** 0 0 0 0 8. Administrative Costs (7% of Total Direct Costs)*** 0 0 0 0 9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is subject to approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement. * Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods. ** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial report when the SAIP has received approval for the use of the contingency for the specific costs by the MA. *** Please note that no supporting documents are required to claim the 7% administration costs
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Annex S: ESAP2 Financial Reporting Format
Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Total Total
spent
amount amount
Month 17 Month
Month 16 Month Month 18 Month
1. Services - Human Resource 1.1 Staff Salaries 1.1.1 Program Staff 1.1.1.1 Project Coordinator 0 1.1.1.2 Social Accountability Expert 0 1.1.1.3 M&E Expert 0 1.1.2 Support Staff 1.1.2.1 Project Accountant 0 1.1.2.2 Procurement Officer 0 1.1.2.3 Driver 0 Subtotal Staff Salaries 0 0 0 0 1.2 Consultancy Service 1.2.1 Social Accountability Trainer 0 1.2.2 Consultant for Development of SA Tools 0 1.2.3 Consultant for mid and final evaluation 0 1.2.4 ………….. 0 Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods 2.1 2.1 Furniture 2.1.1 2.1.1 Office table 0 2.1.2 2.1.2 Office chair 0 2.1.3 2.1.3 ….. 0 Subtotal Furniture 0 0 0 0 2.2 Equipment 2.2.1 2.2.1 Desktop Computer 0 2.2.2 2.2.2 Printer 0 2.2.3 2.2.3……. 0 Subtotal Equipment 0 0 0 0 2.3 Office supplies 2.3.1 Stationary supplies 0 2.3.2 Consumable supplies (refreshment, detergents, 0
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etc) 2.3.3 …….. 0 Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation 3.1 Travel 3.1.1 Travel costs 0 3.1.2 ………….. 0 3.1.3 ………….. 0 3.1.4 ………… 0 Subtotal Travel 0 0 0 0 3.2 Per Diem 3.2.1 Per diem 0 3.2.2 0 3.2.3 0 3.2.4 0 Subtotal Per Diem 0 0 0 0 3.3 Audit Costs 3.3.1 Audit / Report of Factual Findings Costs 2012 0 3.3.2 Audit / Report of Factual Findings Costs 2013 0 3.3.3 Audit / Report of Factual Findings Costs 2014 0 Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities 4.1 4.1 Trainings Training 1 (use the 'Detailed Training Sheet' for 4.1.1 calculations) 0 Training 2 (use the 'Detailed Training Sheet' for 4.1.2 calculations) 0 4.1.3 ……………….. 0 Subtotal Trainings 0 0 0 0 4.2 4.2 Research and Surveys 4.2.1 Survey on … 0 4.2.2 Assessment on …… 0 4.2.3 …… 0 Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs 5.1 …………….. 0
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5.2 ……………………… 0 5.3 ……………… 0 Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0 Provision for Contingency (5% of Total Direct 7. Costs)** 0 0 0 0 Administrative Costs (7% of Total Direct 8. Costs)*** 0 0 0 0 9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is sub ject to approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement. * Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods. ** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial report when the SAIP has received approval for the use of the contingency for the specific costs by the MA. *** Please note that no supporting documents are required to claim the 7% administration costs
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Annex S: ESAP2 Financial Reporting Format
Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Total
spent
amount
Month 21
Month 19 Month 20
1. Services - Human Resource 1.1 Staff Salaries 1.1.1 Program Staff 1.1.1.1 Project Coordinator 0 1.1.1.2 Social Accountability Expert 0 1.1.1.3 M&E Expert 0 1.1.2 Support Staff 1.1.2.1 Project Accountant 0 1.1.2.2 Procurement Officer 0 1.1.2.3 Driver 0 Subtotal Staff Salaries 0 0 0 0 1.2 Consultancy Service 1.2.1 Social Accountability Trainer 0 1.2.2 Consultant for Development of SA Tools 0 1.2.3 Consultant for mid and final evaluation 0 1.2.4 ………….. 0 Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods 2.1 2.1 Furniture 2.1.1 2.1.1 Office table 0 2.1.2 2.1.2 Office chair 0 2.1.3 2.1.3 ….. 0 Subtotal Furniture 0 0 0 0 2.2 Equipment 2.2.1 2.2.1 Desktop Computer 0 2.2.2 2.2.2 Printer 0 2.2.3 2.2.3……. 0 Subtotal Equipment 0 0 0 0 2.3 Office supplies 2.3.1 Stationary supplies 0 2.3.2 Consumable supplies (refreshment, detergents, etc) 0
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2.3.3 …….. 0 Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation 3.1 Travel 3.1.1 Travel costs 0 3.1.2 ………….. 0 3.1.3 ………….. 0 3.1.4 ………… 0 Subtotal Travel 0 0 0 0 3.2 Per Diem 3.2.1 Per diem 0 3.2.2 0 3.2.3 0 3.2.4 0 Subtotal Per Diem 0 0 0 0 3.3 Audit Costs 3.3.1 Audit / Report of Factual Findings Costs 2012 0 3.3.2 Audit / Report of Factual Findings Costs 2013 0 3.3.3 Audit / Report of Factual Findings Costs 2014 0 Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities 4.1 4.1 Trainings 4.1.1 Training 1 (use the 'Detailed Training Sheet' for calculations) 0 4.1.2 Training 2 (use the 'Detailed Training Sheet' for calculations) 0 4.1.3 ……………….. 0 Subtotal Trainings 0 0 0 0 4.2 4.2 Research and Surveys 4.2.1 Survey on … 0 4.2.2 Assessment on …… 0 4.2.3 …… 0 Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs 5.1 …………….. 0 5.2 ……………………… 0 5.3 ……………… 0
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Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0 7. Provision for Contingency (5% of Total Direct Costs)** 0 0 0 0 8. Administrative Costs (7% of Total Direct Costs)*** 0 0 0 0 9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes: It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is subject to approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement. * Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods. ** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial report when the SAIP has received approval for the use of the contingency for the specific costs by the MA. *** Please note that no supporting documents are required to claim the 7% administration costs
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Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Total
spent
amount
Month 22 Month 23 Month 24
1. Services - Human Resource 1.1 Staff Salaries 1.1.1 Program Staff 1.1.1.1 Project Coordinator 0 1.1.1.2 Social Accountability Expert 0 1.1.1.3 M&E Expert 0 1.1.2 Support Staff 1.1.2.1 Project Accountant 0 1.1.2.2 Procurement Officer 0 1.1.2.3 Driver 0 Subtotal Staff Salaries 0 0 0 0 1.2 Consultancy Service 1.2.1 Social Accountability Trainer 0 1.2.2 Consultant for Development of SA Tools 0 1.2.3 Consultant for mid and final evaluation 0 1.2.4 ………….. 0 Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods 2.1 2.1 Furniture 2.1.1 2.1.1 Office table 0 2.1.2 2.1.2 Office chair 0 2.1.3 2.1.3 ….. 0 Subtotal Furniture 0 0 0 0 2.2 Equipment 2.2.1 2.2.1 Desktop Computer 0 2.2.2 2.2.2 Printer 0 2.2.3 2.2.3……. 0 Subtotal Equipment 0 0 0 0 2.3 Office supplies 2.3.1 Stationary supplies 0 2.3.2 Consumable supplies (refreshment, detergents, etc) 0
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2.3.3 …….. 0 Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation 3.1 Travel 3.1.1 Travel costs 0 3.1.2 ………….. 0 3.1.3 ………….. 0 3.1.4 ………… 0 Subtotal Travel 0 0 0 0 3.2 Per Diem 3.2.1 Per diem 0 3.2.2 0 3.2.3 0 3.2.4 0 Subtotal Per Diem 0 0 0 0 3.3 Audit Costs 3.3.1 Audit / Report of Factual Findings Costs 2012 0 3.3.2 Audit / Report of Factual Findings Costs 2013 0 3.3.3 Audit / Report of Factual Findings Costs 2014 0 Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities 4.1 4.1 Trainings 4.1.1 Training 1 (use the 'Detailed Training Sheet' for calculations) 0 4.1.2 Training 2 (use the 'Detailed Training Sheet' for calculations) 0 4.1.3 ……………….. 0 Subtotal Trainings 0 0 0 0 4.2 4.2 Research and Surveys 4.2.1 Survey on … 0 4.2.2 Assessment on …… 0 4.2.3 …… 0 Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs 5.1 …………….. 0 5.2 ……………………… 0 5.3 ……………… 0
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Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0 7. Provision for Contingency (5% of Total Direct Costs)** 0 0 0 0 8. Administrative Costs (7% of Total Direct Costs)*** 0 0 0 0 9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes: It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is sub ject to approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement. * Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods. ** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial report when the SAIP has received approval for the use of the contingency for the specific costs by the MA. *** Please note that no supporting documents are required to claim the 7% administration costs
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Expenditure forecast for the Grant Fund
Name SAIP:
Project Title:
Contract Number:
Forecasted Period:
Total Expenses
Total Total
Notes
Month 1 Month
Month 2 Month 3 Month
e forecast e
cumulativ
1. Services - Human Resource 1.1 Staff Salaries 1.1.1 Program Staff 1.1.1.1 Project Coordinator 0 1.1.1.2 Social Accountability Expert 0 1.1.1.3 M&E Expert 0 1.1.2 Support Staff 1.1.2.1 Project Accountant 0 1.1.2.2 Procurement Officer 0 1.1.2.3 Driver 0 Subtotal Staff Salaries 0 0 0 0 1.2 Consultancy Service 1.2.1 Social Accountability Trainer 0 1.2.2 Consultant for Development of SA Tools 0 1.2.3 Consultant for mid and final evaluation 0 1.2.4 ………….. 0 Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods 2.1 2.1 Furniture 2.1.1 2.1.1 Office table 0 2.1.2 2.1.2 Office chair 0 2.1.3 2.1.3 ….. 0 Subtotal Furniture 0 0 0 0 2.2 Equipment 2.2.1 2.2.1 Desktop Computer 0 2.2.2 2.2.2 Printer 0 2.2.3 2.2.3……. 0 Subtotal Equipment 0 0 0 0 2.3 Office supplies 2.3.1 Stationary supplies 0 2.3.2 Consumable supplies (refreshment, detergents, etc) 0
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2.3.3 …….. 0 Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation 3.1 Travel 3.1.1 Travel costs 0 3.1.2 ………….. 0 3.1.3 ………….. 0 3.1.4 ………… 0 Subtotal Travel 0 0 0 0 3.2 Per Diem 3.2.1 Per diem 0 3.2.2 0 3.2.3 0 3.2.4 0 Subtotal Per Diem 0 0 0 0 3.3 Audit Costs 3.3.1 Audit / Report of Factual Findings Costs 2012 0 3.3.2 Audit / Report of Factual Findings Costs 2013 0 3.3.3 Audit / Report of Factual Findings Costs 2014 0 Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities 4.1 4.1 Trainings Training 1 (use the 'Detailed Training Sheet' for 4.1.1 calculations) 0 Training 2 (use the 'Detailed Training Sheet' for 4.1.2 calculations) 0 4.1.3 ……………….. 0 Subtotal Trainings 0 0 0 0 4.2 4.2 Research and Surveys 4.2.1 Survey on … 0 4.2.2 Assessment on …… 0 4.2.3 …… 0 Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs 5.1 …………….. 0 5.2 ……………………… 0
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5.3 ……………… 0 Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0 7. Provision for Contingency (5% of Total Direct Costs)** 0 0 0 0 8. Administrative Costs (7% of Total Direct Costs)*** 0 0 0 0 9. Total Project Costs (6+7+8) in ETB 0 0 0 0
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Annex S: ESAP2 Financial Reporting Format
Statement of Cash Balance
Name SAIP:
Project Title:
Contract Number:
Reporting Period:
Amount Fund required next Period in ETB
Total Opening Balancing 1
Current Period Transfer in ETB 2
Total Available Advance Funds for the 0 Period Less: Total Expenditure Current Period
(SoE) 3
Ending Balance 4 0
Forecasted Expenditures 5 0
Fund Required for the Next 0 Quarter
Amount Amount Contract Budget Balance Contract Bank Balance in ETB in ETB
Advance Payment #1 Opening Balance Bank
Advance Payment #2 Advance Payment #1
Advance Payment #3 Advance Payment #2
Advance Payment #4 Advance Payment #3
Advance Payment #5 Advance Payment #4
Advance Payment #6 Advance Payment #5
Advance Payment #7 Advance Payment #6
Advance Payment #8 Advance Payment #7
Total funds received from the MA 0 Advance Payment #8 since the beginning of the project
Total funds received from the MA 0 since the beginning of the project Less: Total reported expenses 0
Less: Total paid expenses from bank 0 account
Balance 0
Ending bank Balance 0
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Notes:
1 All the unused advance balance held by the SAIP should be reported under the Opening Balance. The Opening Balance should correspond with the Ending Balance of the approved previous report (if any). 2 In case an advance payment was received in this reporting period, indicate the amount received in ETB on the bank account. Attach a copy of the bank statement of this advance payment with your financial report. 3 The figure here must be equal to the total of the Total Current Period Expenditures as claimed in the "Statement of Expenditure" sheet of this Financial Report. 4 This is the cash to be claimed available and remaining for the project out of the previous advances received. The ending balance can be utilized for the next quarter. 5 This is the total of the forecasted expenditure that the SAIP plans to incur during the next quarter. The figure should be equal to the Cumulative Forecast Amount given in the "Forecast" sheet.
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Daily Expenses
Name SAIP: Project Title: Contract Number:
Budget No. Year Month Date Description (English) Ref. Amount ETB Line
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Annex T: Simplification of Financial Reporting Requirements of ESAP2
Annex T: Simplification of Financial Reporting Requirements of ESAP2
Date: 19 July 2013 Ref.: MAlESAP2/425/13
To: All partners
Subject: Simplification of Financial Reporting Requirements of ESAP2.
It is to be recalled that the Management Agency set some financial reporting requirements in the grant agreement as well as in the Operational Manual. These requirements include but are not limited to submitting supporting documents, splitting the payroll costs into different expenses (i.e. net pay, income tax, and pension), reporting every expenditure separately, using the "MA Invoice Voucher" and the like.
However, we have realized that the requirements set for the financial reporting are very detailed and time consuming. Moreover, we have received feedback from the SAIPs that it is a serious challenge for them to maintain and keep some of the requirements. Cognizant this challenge of our Implementing Partners, the Management team of the MA has decided to simplify the requirement on the following areas:
1. Previously, the SAIPs were requested to report the payroll cost into different and separate pieces i.e the net pay, pension, income tax and other deductions were reported separately. Now, it is possible to report the gross salary (total earning as one expense) and include the payroll which has the breakdown of these expenses. However, it is mandatory for the SAIPs to keep all the necessary supporting documents (including tax and pension payments) in good order for the external audit as well as the internal audit to be conducted by the MA. 2. Like issue #1, the SAIPs were reporting purchase of goods and services net of withholding tax (i.e. the net pay to the supplier and the deducted withholding were reported separately). In the new system, the total cost of goods and services shall be reported together in one line including the supporting documents. The MA would like to stress that all the necessary taxes should paid in time and the supporting documents must be kept properly. 3. SAIPs were expected to report each and every expenditure, irrespective of the type and value, separately. Now, it is agreed that similar expenditures of the Petty Cash, to be charged from the same budget line and in the same month can be combined together and accompanied by one the MA Invoice Voucher". For instance, if there are different taxi fares paid in the same month, then all these receipts are attached together and reported as one expense in one "MA Invoice Voucher". 4. Each and every transportation cost paid to the workshop/training participants were supposed to be reported separately i.e. cost of individual participants is expected to be reported in a separate line. Now, it is possible that the
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Annex T: Simplification of Financial Reporting Requirements of ESAP2
transportation costs of a single workshop/training in are summarized in a lump sum. Please note that it is not possible to report multiple workshops/trainings together as one. Please be reminded that these changes will be effective starting from 15 of July 2013 and shall be applied for the Quarter 3 financial reporting and onwards. The MA envisages to organize orientation session to the Finance officers of the SAIPs in August 20 13 for in-depth understanding on the implementation of the proposed changes.
If you need any clarification on this, please do not hesitate to contact our grant and finance department. Wish you every success in the implementation of the ESAP2 project.
Your Sincerely,
Rolf Hunink Team Leader ESAP2
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