IFcutting through complexity'
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1 Fcutting through complexity' Public Disclosure Authorized Financial Statements AUDT Public Disclosure Authorized Public Disclosure Authorized EDM - Electricidade de Moqambique, E.P. Mozambique Regional Transmission Development Project - ntegrated Transmission Backbone System "CESUL" Public Disclosure Authorized.S S
2 U Transmission Backbone System "CESUL" Financial Statements ndex Page Report of the independent auditors 2-3 Statement of receipts and payments 4 Statement of special account 5 Notes to the financial statements 6-8 Disbursements 9 Statement of Management Responsibilities The management of EDM - Electricidade de Mogambique, E.P. is responsible for the preparation and presentation of the financial statements of Mozambique Regional Transmission Development Project - ntegrated Transmission Backbone System "CESUL", which comprise of the statement of receipts and payments, statement of designated account and the notes to the financial statements, which include a summary of significant accounting policies and other explanatory notes, in accordance with the cash receipts and disbursement basis of accounting described in note 2. Management is also responsible for determining that the basis of accounting is an acceptable basis for preparing and presenting the financial statements in the circumstances, for such internal control as the management determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error; and for maintaining adequate accounting records and an effective system of risk management. Management is also responsible for the other project internal controls and for compliance with the relevant project agreement terms and local laws and regulations applicable to the project. The responsibility for the prevention and detection of non-compliance rests with management. Approval of the financial statements The financial statements and the accompanying notes, as indicated above, were approved by the management on 14 July 2016 and are signed on its behalf by: saura Cuambe (Member of the Board) Eliseu Moiane (Financial Project Ma ager) 1
3 5LUL ULY Jue KPMG Auditores e Consuttores, SA Telefone: +258 (21) Edificio HOLLARD Telefax: +258 (21) Rua 1.233, NO Mapuo, 72 C Maputo, Mogambique M9ambqueCaixa Postal, mz-fminformation(akpmq.com Web: ndependent Auditors' Report To the Management of EDM - Electricidade de MoVambique, E.P. We have audited the financial statements of Electricidade de Mogambique, E.P. (EDM) - Mozambique Regional Transmission Development Project - ntegrated Transmission Backbone System "CESUL" for the year ended 31 December 2015, which comprise the statement of receipts and payments, statement of designated account and the notes to the financial statements which include a summary of significant accounting policies and other explanatory notes, set out on pages 4 to 9. Management's responsibility for the financial statements The management of EDM, E.P. is responsible for the preparation and presentation of the financial statements in accordance with basis of accounting described in note 2, for determining acceptability of this basis of accounting, and for such internal controls as management determines necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. Auditor's Responsibility Our responsibility is to express an opinion on the financial statements based on our audit. We conducted our audit in accordance with nternational Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free froin material misstatement. An audit involves performing procedures to obtain. audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. n making those risk assessments, we considers internal control relevant to the entity's preparation and presentation of the financial statements 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 entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 2 KPUG Auditom a Consultores, SA, uma soded. ads 5me do iegisad om Moamb1que sob a designaglo do, KPMG reaponsablldad e mitda 6 membro do KPMG krnacmnsc u Audio # Consuftoros, SA coopea Sulga KPUG Auditores 9 Consultorms, SA, a Mozamb*que hawded t Mnambique, as KPMG Auditores cwpany, s a member of KPMG nternatona, a S s oopewa C.Ms, SA
4 - Opinion on the statement of receipts and payments n our opinion, the statement of receipts and payments of Electricidade de Mogambique, E.P. (EDM) - Mozambique Regional Transmission Development Project - ntegrated Transmission Backbone System "CESUL" has been prepared, in all material respects, in accordance with the basis of accounting described in note 2. Opinion on the statement of designated account n our opinion, the statement of the Designated Account for the Electricidade de Mogambique, E.P. (EDM) - Mozambique Regional Transmission Development Project - ntegrated Transmission Backbone System "CESUL" present fairly, in all material respects, the financial position of the Designated Accounts at 31 December 2015, in accordance with DA's Guidelines. Opinion on the statement of expenditure With respect to statements of expenditure (SOEs), we confirm that an adequate supporting documentation has been maintained to support claims to the nternational Development Association (DA) for reimbursements of expenditure incurred and these expenses are eligible for financing under the Loan Agreements. KPMG 14 July Maputo U 3
5 Mozambique Regional Transmission Development Project - ntegrated Transmission Backbone System "CESUL" Statement of receipts and payments Description Receipts Note Financed by Financed by Financed by DA Q7040 TF Norwegian Loan Loan Grant USD USD USD Opening balance Other receipts Total receipts Payments Consulting services (1) Goods (2) Operating costs (3) Trainning (4) Total payments Excess of receipts over payments Amount returned to World Bank (37 088) - - Closing balance U *4
6 arozamunque negjwas rummesgawn urs.c,,i, - ntegrated Transmission Backbone System "CESUL" Statement of designated account Description Note Financed by Financed by DA Loan Loan TF Q USD USD Receipts 1 32 Opening balance Other receipts -3 Total receipts Payments Consulting services (1) Goods (2) Operating costs (3) Trainning (4) Total payments Excess of receipts over payments Amount returned to World Bank (37 088). Closing balance
7 mrozamrque Kegionai i ransmisson vevetopment rroject - ntegrated Transmission Backbone System "CESUL" Notes to the financial statements 1. Project background The Government of Mozambique signed an agreement in August of 2007 with DA and Government of Norway. The Government has applied for funding in the form of a Project Preparation Facility from the nternational Development Association (DA) towards the cost of various preparatory activities of the Mozambique Regional Transmission Development Project. The project is aimed at the development of two parallel EHV (Extra High Voltage), Transmission Lines of approximately Km long each to run from the Centre (Matambo in Tete Province) to the South (Maputo) of Mozambique. As the first phase of the Project, DA Government of Norway, DBSA, ADB, EB, DC and JCA are among the potential lenders of the Project. The objective of the project is to facilitate the preparation of the Regional Transmission Development Projects. The main activities of the preparatory stage of the project are: (i) (ii) (iii) iv) (v) (vi) Technical and Economic Feasibility Study for the Transmission of Backbone line; Environmental and Social mpact Assessment and Resettlement Policy Framework Studies for the Transmission Line; Strategic Regional Environmental and Social mpact Assessment Studies for the transmission backbone Line including the related four Power Generation Plant Project, the potential massive mining industry at Tete Province including their related railway, road and port transport infrastructures to be used between Tete and Nacala; Legal and Financial advisory for EDM - Electricidade de Moagambique, E.P. in Establishing the Transmission Backbone Company and reaching the Financial Closer for the Project; Cost- Benefit analysis studies for the transmission backbone line project; Technical Specifications and Tender Documents for transmission lines and substations, supervisions, through the provision of training and technical assistance. U 6
8 ntegrated Transmission Backbone System "CESUL" Notes to the financial statements 2. Accounting policies The following paragraphs describe the main accounting policies applied consistently by the project. 2.1 Accounting convention The statement of receipts and payments is prepared on a cash basis under the historical cost convention. No procedures are adopted to reflect the impact on the statement of receipts and payments of specific price changes or changes in the general level of prices. 2.2 Currencies Fixed assets The books of account of the Project are maintained in United States Dollars (USD). The statement of receipts and payments is also expressed in United States Dollars (USD) unless otherwise stated. The transactions in other currencies are translated to USD at the official exchange rate ruling at the date of the transactions. Fixed assets acquired by the Project are expensed in the year of purchase. 2.4 Procedures The disbursements of the funds, made available by the nternational Development Association (DA), are carried out by direct transfers or by requests of payments sent to the Special Account, which was open with funds made available by DA, in a bank in Maputo (Standard Bank) of the Project. 3. Advances from DA n line with the Loan Agreement TF an amount of USD was withdrawn from the Loan balance and maintained into the designated account of the project. n relation to the Loan Agreement Q 7040, during the year under review, an amount of USD was recovered from the advance. The Loan was closed in March
9 ntegrated Transmission Backbone System "CESUL" Notes to the financial statements (cont.) 4. Disbursements to designated account 4.1 Disbursements to Loan Q7040 designated account Application number Category 2015 USD (29 924) DA (56 752) (56 752) Total (29 924) 5. Closing balance The closing balance at 31 December is represented by: DA Q7040 TF Norwegian Loan Loan Grant Bank balance U 8
10 MUZUmuque negunui ruseassassors acrw suj-8 - ntegrated Transmission Backbone System "CESUL" Disbursement summary Loan Agreement Q7040 Expenditure Total loan Disbursement Disbursement Total Loan agreement in prior years during the disbursement available as year as at at 31/12/ /12/2015 USD USD USD USD USD Consultants services (1) (7011) Training (2) Designated Account PPA (56 752) (7 163) Total (29 924) Loan Agreement TF Expenditure Total loan Disbursement Disbursement Total Loan agreement in prior during the disbursement available years year as at as at 31/12/ /12/2015 USD USD USD USD USD Consulting services (1) Goods (2) Operating costs (3) Training and workshops (4) Regional Transmission development (DA-B) ( ) Total p 9
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