Suleiman & Co. Certified Public Accountants - License No. 205 Correspondent Firm of RSM International in East Jerusalem, West Bank and Gaza

Public Disclosure Authorized

THE MINISTRY OF HIGHER EDUCATION AND SCIENTIFIC RESAEARCH

Project Title EDUCATION TO WORK TRANSITION PROJECT – ADDITIONAL FINANCING (TF 0A3519) Public Disclosure Authorized

Funded by INTERNATIONAL DEVELOPMENT ASSOCIATION (IDA)

Public Disclosure Authorized Financial Statements and Independent Auditor’s Report For the Period from January 1, 2019 to December 31, 2019

Public Disclosure Authorized

Ramallah Al Masyoun Taj Mahal building No. 10 phone 970 2 297-5576 -Fax 970 2 297 5577 E-mail: [email protected]

The Ministry of Higher Education and Scientific Research Education to Work Transition Project (TF 0A3519)- Additional Financing Funded by International Development Association Financial Statements For the period from January 1, 2019 to December 31, 2019

Table of Contents

Page No.

Independent Auditors’ Report 2-4

Statement of Balance Sheet 5

Statement of Sources and Uses of Funds 6

Designated Bank Account Statement – World Bank 7

Notes to the Project Financial Statements 8-12

Annex 1: Budget Utilization 13

Annex 2: Results of Sub-Projects Spot Audits 14

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Suleiman & Co. Certified Public Accountants - License No. 205 Correspondent Firm of RSM International in East Jerusalem, West Bank and Gaza

Independent Auditors’ Report

To the Ministry of Higher Education and Scientific Research Ramallah – Palestine

Opinion

We have audited the financial statements of “Education to Work Transition Project – Additional Financing” (hereinafter “the Project”), funded by the International Development Association (IDA) and implemented by the Ministry of Higher Education and Scientific Research (hereinafter “MOHE”). These financial statements comprise the statement of balance sheet as of December 31, 2019, and the related statement of sources and uses of funds, designated bank account statement for the period from January 1, 2019 to December 31, 2019, and notes to the financial statements, including a summary of significant accounting policies.

In our opinion, the accompanying financial statements present fairly, in all material respects, the balance sheet of “Education to Work Transition Project- Additional Financing (TF 0A3519)” (the Project) funded by the International Development Association (IDA) and implemented by the Ministry of Higher Education and Scientific Research (hereinafter “MoHE”) as of December 31, 2019, and the related statement of sources and uses of funds, designated bank account statement for the year then ended in accordance with International Financial Reporting Standards (IFRSs).

Basis for Opinion

We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are independent of the Project in accordance with the ethical requirements that are relevant to our audit of the financial statements in areas under the jurisdiction of the Palestinian Authority, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Going Concern

The Project’s financial statements have been prepared using the going concern basis of accounting. The use of this basis of accounting is appropriate unless management either intends to liquidate the Project or to cease operations, or has no realistic alternative but to do so. As part of our audit of the financial statements, we have concluded that management’s use of the going concern basis of accounting in the preparation of the Project’s financial statements is appropriate.

Management has not identified a material uncertainty that may cast significant doubt on the Project’s ability to continue as a going concern, and accordingly none is disclosed in the financial statements. Based on our audit of the financial statements, we also have not identified such a material uncertainty. However, neither management nor the auditor can guarantee the Project’s ability to continue as a going concern.

Other Matters

Based on our review, in all material respects: 1. The Project expenditures reimbursed on basis of Statements of Expenditures (SOE) are eligible to the Grant Agreement and are reflected on the financial statements.

2. The Designated Bank Account has been used exclusively for payment of eligible expenditures as reflected in the financial statements. 2

Suleiman & Co. Certified Public Accountants - License No. 205 Correspondent Firm of RSM International in East Jerusalem, West Bank and Gaza

3. The Project’s accounting system (books and records), established and maintained by the MoHE to record the financial transactions of the Project, provides the basis for preparation of the Project’s financial statements;

4. Internal control over financial reposting involved in the preparation of replenishments, direct payments, payments through special commitments, and reimbursements can be relied upon to support the related withdrawals.

5. The Project was in all material respects in compliance with the laws, regulations, guidelines and provisions governed by the Grant Agreement.

6. Procurement Guidelines have been properly applied in accordance with the Project’s Grant Agreement.

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

Management is responsible for the preparation and fair presentation of these financial statements in accordance with IFRSs, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. MoHE is responsible for overseeing the Project’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Financial Statements

The objectives of our audit are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs, we exercise professional judgment and maintain professional skepticism throughout the audit.

We also:

1. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

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

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

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Suleiman & Co. Certified Public Accountants - License No. 205 Correspondent Firm of RSM International in East Jerusalem, West Bank and Gaza

4. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Ismail Suleiman

Certified Public Accountant License number 131/2000

Ramallah, June 28, 2020

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The Ministry of Higher Education and Scientific Research Education to Work Transition Project – Additional Financing (TF 0A3519) Funded by International Development Association Financial Statements For the period from January 1, 2019 to December 31, 2019

Statement of Balance Sheet (All amounts in USD)

As of December 31, As of December 31, Note 2019 2018 Assets Current assets Cash on hand 1,000 1,000 Cash at bank 284,417 200,495 Total current assets 285,417 201,495 Total assets 285,417 201,495

Liabilities and fund balance Liabilities Current liabilities Outstanding checks 73,384 106,330 Total current liabilities 73,384 106,330 Total liabilities 73,384 106,330

Fund balance 8 212,033 95,165 Total liabilities and fund balance 285,417 201,495

The accompanying notes form an integral part of these financial statements.

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The Ministry of Higher Education and Scientific Research Education to Work Transition Project – Additional Financing (TF 0A3519) Funded by International Development Association Financial Statements For the period from January 1, 2019 to December 31, 2019

Statement of Sources and Uses of Funds (All amounts in USD)

From January 1, From January 1, 2019 to 2018 to Cumulative to Note December 31, December 31, December 31, 2019 2018 2019

Fund balance – beginning of year 95,165 317,289 -

Sources of fund Advance payment 3 - - 500,000 Replenishments received 3 1,554,672 783,434 2,358,316 Total sources of fund 1,554,672 783,434 2,858,316

Uses of funds Component 1: Education to Work 4 & 6 Transition Grant Facility 1,261,201 972,706 2,436,722 Component 2: Higher Education 4 & 6 Graduate Tracking System 40,733 16,506 57,239

Category 3: Project Management 4 & 6 135,870 16,346 152,322 Total uses of funds 1,437,804 1,005,558 2,646,283

Change in fund balance 116,868 (222,124) 212,033 Fund balance – end of year 8 212,033 95,165 212,033

The accompanying notes form an integral part of these financial statements.

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The Ministry of Higher Education and Scientific Research Education to Work Transition Project – Additional Financing (TF 0A3519) Funded by International Development Association Financial Statements For the period from January 1, 2019 to December 31, 2019

Designated Bank Account Statement- World Bank (All amounts in USD)

Bank Account number 0458 / 3200770 / 001 / 3001 / 000

Bank name Bank of Palestine

Address Ramallah

Related loan/ credit TF 0A3519

Currency U.S. Dollar (USD)

From January 1, 2019 to December Note 31, 2019 2018

Balance – beginning of year 200,495 317,289

Receipts during the year 3 1,554,672 783,434 Total 1,755,167 1,100,723

Deduct Payments for project expenditures

from designated bank account 1,470,750 900,228 Total 1,470,750 900,228 Balance – end of year 284,417 200,495

The accompanying notes form an integral part of these financial statements.

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The Ministry of Higher Education and Scientific Research Education to Work Transition Project – Additional Financing (TF 0A3519) Funded by International Development Association Financial Statements For the period from January 1, 2019 to December 31, 2019

Notes to the Project Financial Statements (All amounts in USD)

1. Background

On December 21, 2016, the International Development Association (IDA), acting as administrator of the Trust Fund for Gaza and West Bank (World Bank), and the Palestinian Liberation Organization (PLO), for the benefit of Palestinian Authority, has signed Trust Fund Grant Agreement Number “TF 0A3519” in the amount of USD 5,000,000 towards the cost of the Education to Work Transition Project – E2WTP (the Project). The Project is to be implemented by the Ministry of Higher Education and Scientific Research (MoHE).

The objectives of the Project is to improve education to work transition of young Palestinians attending participating Tertiary Education Institutions (TEI’s) through: a. Fostering partnerships between TEI’s and employers in order to make TEI’s study programs more relevant to the needs of the labor market; and b. Enhancing the capacity of the MoHE and TEI’s to collect, analyze and disseminate data collected through the TEI’s graduate tracking system to monitor the outcomes of TEI’s study programs, and to inform education policy formulation and implementation.

The Grant Agreement closing date will be on January 31, 2022 with a four-month grace period ending on May 31, 2022.

The Project consists of the following components with the budgeted amounts of each:

Budget line item Budget (USD) Component 1: Education to Work Transition Innovation Grant Facility Consultancies, workshops and training 383,950 Grants 3,874,695 Sub-total Component 1 4,258,645 Component 2: Higher Education Graduate Tracking System Consultancies, workshops and training 110,000 Sub-total Component 2 110,000 Component 3: Project Management Consultancies 556,355 Operating costs 75,000 Sub-total Component 3 631,355 Total 5,000,000

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The Ministry of Higher Education and Scientific Research Education to Work Transition Project – Additional Financing (TF 0A3519) Funded by International Development Association Financial Statements For the period from January 1, 2019 to December 31, 2019

Notes to the Project Financial Statements – continued (All amounts in USD)

2. Basis of Accounting and Presentation

The Project’s financial statements were prepared by MoHE in accordance with the following:

- The classifications of the projects budget. - The cash basis of accounting, which is a comprehensive basis of accounting other than International Financial Reporting Standards (IFRS). Under this basis of accounting, sources of funds are recognized when related cash is received from the World Bank and uses of funds are recognized when cash payments are made by MoHE. - The terms of reference of the implementation partner agreement set with the IDA.

Presentation of the project’s financial statements in U.S. Dollars was done as follows: a. Contributions received in U.S. Dollars are presented in the project’s statement of sources and uses of funds at the actual amount received in U.S. Dollars. b. Disbursements in New Israeli Shekels were converted into the U.S. Dollars equivalent using the exchange rate prevailing on the date of each transaction. c. The accounts of this project are maintained within the general set of accounts of MoHE which are accounted for under a separate cost center in U.S. Dollars.

3. Sources of Funds

Up to December 31, 2019, MoHE received the following payments from the World Bank for the Project purposes:

Description Date Amount Year 2019 Replenishments February 14, 2019 264,337 February 17, 2019 140,499 April 16, 2019 252,927 July 23, 2019 334,003 September 15, 2019 320,477 December 1, 2019 242,429 1,554,672 Year 2018 Replenishments January 17, 2018 182,707 May 8, 2018 9,665 September 3, 2018 205,816 September 16, 2018 126,997 November 22, 2018 258,249 783,434

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The Ministry of Higher Education and Scientific Research Education to Work Transition Project – Additional Financing (TF 0A3519) Funded by International Development Association Financial Statements For the period from January 1, 2019 to December 31, 2019

Notes to the Project Financial Statements – continued (All amounts in USD)

4. Uses of Funds

This item represents the following:

2019 2018 Amount Amount Cumulative Component 1: Education to Work Transition Innovation Grant Facility 1. Consultancies, workshops and training Consultancies services 44,450 56,071 122,021 44,450 56,071 122,021 2. Grants Cycle 3 University of Palestine\ Gaza 28,978 72,445 115,912 Islamic University of Gaza 23,210 58,025 92,839 Palestine Polytechnic University 26,899 67,248 107,596 Modern University College 107,832 43,133 172,531 Al-Najah National University 37,296 93,239 149,182 Al-Quds University 39,328 98,319 157,310 50,594 33,729 101,187 Palestine Technical University-Kadorie 93,400 37,360 149,440 University College of Applied Sciences- Gaza 27,223 40,835 81,669 Palestine Ahliya University College - 86,998 86,998 Palestine Technical College-Arroub 87,815 35,126 140,504 Gaza C.C. for Tourism Studies 30,350 75,875 121,400 Palestine College of Nursing -Khan Younies - 11,724 11,724 Cycle 4 Islamic University of Gaza 44,800 11,200 56,000 Al-Azhar University- Gaza 28,604 14,302 42,906 College of Intermediate Studies – Al -Azhar 40,750 8,150 48,900 Gaza Community College for Tourist and Applies Studies 71,298 10,186 81,484 Gaza University 106,173 15,168 121,340 Bible College 64,940 12,987 77,928 Dar al-Kalima University College of Arts & Culture – Jewelry 28,361 28,360 56,723 Dar al-Kalima University College of Arts & Culture – culinary 8,904 4,452 13,356 Modern University College 21,337 10,669 32,006 An-Najah National University 80,852 16,170 97,022 Palestine Polytechnic University 76,550 15,310 91,860 78,129 15,625 93,756 Al-Quds University 13,128 - 13,128 1,216,751 916,635 2,314,701 Sub-total-component 1 1,261,201 972,706 2,436,722 Component 2: Higher Education Graduate Tracking System 1. Consultancies, workshops and training 40,733 16,506 57,239 Sub-total-component 2 40,733 16,506 57,239 Component 3: Project Management Consultancies 126,083 11,056 137,139 Operating costs 9,787 5,290 15,183 Sub-total-component 3 135,870 16,346 152,322 Total 1,437,804 1,005,558 2,646,283 10

The Ministry of Higher Education and Scientific Research Education to Work Transition Project – Additional Financing (TF 0A3519) Funded by International Development Association Financial Statements For the period from January 1, 2019 to December 31, 2019

Notes to the Project Financial Statements – continued (All amounts in USD)

5. Payments for Project Expenditures

Below is reconciliation of the Project expenditures shown in the designated bank account statement with the Project expenditures shown in the statement of sources and uses of funds:

From January 1, From January 1, 2019 to 2018 to December 31, December 31, 2019 2018 Receipts as reported in designated bank account statement 1,554,672 783,434 Less: Project Fund Balance for the year 116,868 (222,124) Total uses of funds per statement of sources and uses of funds 1,437,804 1,005,558

6. SOE Procedures (Payments from Designated Bank Account)

Payments from designated bank account represent amounts disbursed by MoHE under the Project for the following disbursement categories:

2019:

Disbursement Category Component 1: Component Education to 2: Higher Work Education Withdrawal Transition Graduate Component Application Innovation Tracking 3: Project (WA) Number Payment Method Grant Facility System Management Total E2WTP-AF WA Payment from designated 11 bank account 230,344 16,970 5,613 252,927 E2WTP-AF WA Payment from designated 12 bank account 304,678 5,985 23,340 334,003 E2WTP-AF WA Payment from designated 13 bank account 284,168 1,665 34,645 320,478 E2WTP-AF WA Payment from designated 14 bank account 200,452 1,547 40,430 242,429 E2WTP-AF WA Payment from designated 15 bank account 241,559 14,288 31,842 287,689 E2WTP-AF WA Payment from designated 16 bank account - 278 - 278 1,261,201 40,733 135,870 1,437,804

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The Ministry of Higher Education and Scientific Research Education to Work Transition Project – Additional Financing (TF 0A3519) Funded by International Development Association Financial Statements For the period from January 1, 2019 to December 31, 2019

Notes to the Project Financial Statements – continued (All amounts in USD)

2018: Disbursement Category Component 1: Component Education to 2: Higher Work Education Withdrawal Transition Graduate Component Application Innovation Tracking 3: Project (WA) Number Payment Method Grant Facility System Management Total E2WTP-AF WA Payment from designated 4 bank account 7,223 - 2,437 9,660 E2WTP-AF WA Payment from designated 5 bank account 193,772 4,455 7,589 205,816 E2WTP-AF WA Payment from designated 6 bank account 120,014 5,784 1,199 126,997 E2WTP-AF WA Payment from designated 7 bank account 250,543 3,071 4,636 258,250 E2WTP-AF WA Payment from designated 8 bank account 140,455 - 43 140,498 E2WTP-AF WA Payment from designated 9 bank account 260,699 3,196 442 264,337 972,706 16,506 16,346 1,005,558

7. Reconciliations Between World Bank Records (Client Connection) and MoHE Records

Cumulative up to December 31, 2019 Project account per the client connection Advance payment transferred to MoHE 500,000 Replenishments received 2,358,316 2,858,316 Project accounts per MoHE records3, Component 1: Education to Work Transition Grant Facility 2,436,722 Component 2: Higher Education Graduate Tracking System 57,239 Category 3: Project Management 152,322 Outstanding checks as of December 31, 2019 (73,384) Cash at bank and on hand balance per MoHE records as of December 31, 2019 285,417 2,858,316

8. Fund Balance – End of Year The fund balance as December 31, 2019 and 2018 represents the following: As of December As of December 31, 2019 31, 2018 Cash in project bank account 284,417 200,495 Add: Petty Cash 1,000 1,000 Deduct: Outstanding payments as of December 31, 2019 (73,384) (106,330) Project book balance as per MoHE records 212,033 95,165

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The Ministry of Higher Education and Scientific Research Education to Work Transition Project – Additional Financing (TF 0A3519) Funded by International Development Association Financial Statements For the period from January 1, 2019 to December 31, 2019

Annex 1: Budget Utilization (All amounts are in USD)

Budget line item Budget Actual Remaining Balance Budget Utilization Component 1: Education to Work Transition Innovation Grant Facility Consultancies, workshops and training 383,950 122,021 261,929 31.78% Grants 3,874,695 2,314,701 1,559,994 59.74% Sub-total Component 1 4,258,645 2,436,722 1,821,923 57.22% Component 2: Higher Education Graduate Tracking System Consultancies, workshops and training 110,000 57,239 52,761 52.04% Sub-total Component 2 110,000 57,239 52,761 52.04% Component 3: Project Management Consultancies 556,355 137,139 419,216 24.65% Operating Costs 75,000 15,183 59,817 20.24% Sub-total Component 2 631,355 152,322 479,033 24.13% Total 5,000,000 2,646,283 2,353,717 52.92%

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The Ministry of Higher Education and Scientific Research Education to Work Transition Project – Additional Financing (TF 0A3519) Funded by International Development Association Financial Statements For the period from January 1, 2019 to December 31, 2019

Annex 2: Results of Sub-Projects Spot Audits (All amounts are in USD)

A) Introduction

One major component of the Education to Work Transition Project-Additional Financing is the Education to Work Transition Innovation Grant Facility (component 1) which has a total budget of USD 4.26 million. The main aim of this component is the provision of technical support to TEIs related to the QIF grants and to set up a competitive QIF Facility Scheme for the implementation of education improvement initiatives, in accordance with the provisions set-forth in the QIF operational Manual and the TFGA. Total disbursements for this component from the start of the project until December 31, 2019 is USD 2,436,722, as detailed in note 4 to the Project’s financial statements. The subprojects granted under this component are divided into two cycles:

1. QIF Cycle 3: Thirteen projects from thirteen different TEIs are currently being implemented under this cycle; 7 Universities and 6 Colleges; where two Universities and three colleges are located in Gaza. All 13 grants are progressing well; where most of them are supposed to close in 2020. Total disbursement under this cycle for the period from February 3, 2017 to December 31st, 2019 amounts to USD 1,488,293.

2. QIF Cycle 4: Thirteen projects from twelve different TEIs are currently being implemented under this cycle; 7 Universities and 5 Colleges; where three Universities and two colleges are located in Gaza. All 13 grants are progressing well; where most of them are supposed to close in 2021. Total disbursement under this cycle for the period from February 3, 2017 to December 31st, 2019 amounts to USD 826,408.

B) Scope and Objectives

We performed spot audits for randomly selected grants as set out in the Terms of Reference (ToR) for this engagement. Our audit testing was performed to:  Obtain reasonable assurance about whether the expenditures claimed by the TEIs in the Statements of Expenditures (SOEs) are free from material misstatement.  Ascertain the TEIs’ compliance with the terms of MoHE’s funding agreement as well as the achievement of physical and other progress under the sub-projects.  Ensure that resources received have been used for payment of eligible expenditures in accordance with the funding agreement.

The specific objectives of the spot audits are: . Ensure that the sub-project grants were awarded in accordance with procedures agreed by the World Bank. . Resources received by TEIs were used for eligible expenditures. . Inspection of original supporting documents at TEIs’ offices. . Physical inspection of assets acquired under the grant.

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The Ministry of Higher Education and Scientific Research Education to Work Transition Project – Additional Financing (TF 0A3519) Funded by International Development Association Financial Statements For the period from January 1, 2019 to December 31, 2019

Based on the above, we selected a sample comprising 14 grants implemented by 8 education institutions in the West Bank and Gaza. Total grant population during 2019 was 26 grants, percentage covered was 54%. These audited grants were: Sample # Grant # TEI Project Name Date of Visit Cycle 3 Developing the Competencies of IT Islamic University of Graduates to Integrate into 1 C3-17-U-IUG-02 Gaza Freelancing and Software Outsourcing June 9, 2020 Gaza Community Developing Knowledge and Skills of College for Tourism Computer Technology Program C3-17-C-GCCTS-12 Studies students to meet the Needs of Labor 2 Market June 9, 2020 Enhanced Employment of

Mechanical Engineering Graduates

through Partnership with Industry C3-17-U-BZU-07 Birzeit University 3 and Private Sector June 8, 2020 4 Developing and Enhancing the Modern University C3-17-UC-MUC-04 Quality of Practical Nursing College Program in Palestine June 9, 2020 5 C3-17-U-PPU-03 Palestine Polytechnic Improvement of Refrigeration & Air University Conditioning Educational Programs to Meet the Needs of Local Market June 11, 2020 6 C3-17-U-NNU-05 An-Najah National Transforming Agriculture University Curriculum and Training Practices- TACT June 14, 2020 Palestine Ahliya Upgrading the PAUC MIS Bachelor C3-17-UC-PAUC-10 University College Degree Program 7 June 15, 2020 Cycle 4 C4-18-U-IUG-01 Islamic University of Improving Engineers' Qualifications June 9, 2020 Gaza to Meet the Needs of the Labor 8 Market in the Field of Energy and Smart Cities C4-18-UC-MUC-10 Modern University Developing & Enhancing the Quality of June 9, 2020 College (MUC) Tourism & Hotel Management Diploma 9 Program in Palestine 10 Palestine Polytechnic Professional Software Engineering C4-18-U-PPU-12 University (PPU) Upgrade Unit June 11, 2020 11 Enhancing the competitiveness of students of the Faculty of Finance and C4-18-U-HU-13 Hebron University (HU) Administration programs through the June 11, 2020 establishment of career paths 12 An-Najah National Strengthening Health Services through University (NNU) Optimizing the Capabilities and Skills of C4-18-U-NNU-11 Nursing, Midwifery and Medical June 14, 2020 Graduates Dar al-Kalima University College of Learn, train, design and work… June-15-2020 13 C4-18-UC-DAK-08 Arts & Culture (DAK)- Jewelry Dar al-Kalima University College of Market needs study for a new diploma June-15-2020 14 C4-18-UC-DAK-09 Arts & Culture (DAK)- program in culinary arts. culinary

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