DEPARTMENT OF NUTRITION, HIV AND AIDS SUPPORT FOR NUTRITION, HIV AND AIDS PROJECT COMPONENT A - SUPPORT FOR NUTRITION IMPROVEMENT

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1 Public Disclosure Authorized Public Disclosure Authorized Public Disclosure Authorized DEPARTMENT OF NUTRITION, HIV AND AIDS COMPONENT A - SUPPORT FOR NUTRITION IMPROVEMENT GRANT NUMBER H761 - MW CREDIT NUMBER 5068-MW FINANCIAL STATEMENTS FOR THE YEAR ENDING 30TH JUNE 2017 Public Disclosure Authorized National Audit Office PO Box Lilongwe

2 COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT GRANT NUMBER H761 -MW; CREDIT NUMBER 5068-MW TABLE OF CONTENTS Contents Page CONTROLLING OFFICER'S REPORT STATEMENT OF MANAGEMENT RESPONSIBILITIES AUDITOR GENERAL'S REPORT STATEMENT OF RECEIPTS AND PAYMENTS STATEMENT OF SOURCES AND USES OF FUNDS BY COMPONENT DESIGNATED ACCOUT (DA) ACTIVITY STATEMENT NOTES TO THE FINANCIAL ST A TEMENTS APPENDIX I APPENDIX

3 COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT GRANT NUMBER H761 -MW; CREDIT NUMBER 5068-MW CONTROLLING OFFICER'S REPORT FOR THE YEAR ENDING 30TH JUNE, INTRODUCTION HIV/AIDS and under-nutrition are two important issues which the Malawi Government is addressing as priorities since they have considerable impact on human development and economic growth in Malawi. The country sees the fight against HIV/ AIDS and malnutrition as a priority for human development and the achievement of the Millennium Development Goals (MDGs). To adequately address health challenges and raise the health status of Malawians, Government has recently highlighted the management of nutrition as a key area of intervention in addressing health challenges. The Nutrition, HIV and AIDS Project (NHAP) is composed of two components, namely; Component A-Support for Nutrition Improvement Component (SNIC); and Component B Support for the National HIV and AIDS Strategic Plan The implementation of SNIC is coordinated by the Department of Nutrition, HIV and AIDS in the Office of the President and Cabinet whereas the implementation of the Support to the National Strategic Plan to HIV and AIDS is managed by the National AIDS Commission. The support for Nutrition Improvement Component is financed by the International Development Agency (IDA) (US$30.0 million) and the Canadian International Development Agency (CIDA) (US$13.l million), while support for National HlV and AIDS Strategic Plan is financed by IDA (US$50 million) and Malawi Government (US$10.0 million) under pool funding. Implementation of the project commenced on 17 1 h October, 2012 and was to close on 31st August 2017 but has been extended to August PROJECT OBJECTIVES AND OUTPUTS The objective of the Support for Nutrition Improvement Component is to increase access to and utilization of selected services known to contribute to, and utilization of, selected services known to contribute to the reduction of child stunting, maternal and child anemia. The Sub Project will focus on three areas of intervention under the National Nutrition Policy and Strategic Plan (NNPSP) which are. 3

4 COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT GRANT NUMBER H761 -MW; CREDIT NUMBER 5068-MW CONTROLLING OFFICER'S REPORT (CONTINUED) FOR THE YEAR ENDING 30TH JUNE, 2017 a. To prevent and control the most common nutrition disorders among women, men, boys and girls in Malawi with emphasis on vu lnerable groups; b. To increase access to timely and effective management of the most common nutrition disorders among women, men, boys and girls in Malawi emphasis on vulnerable groups; and c. To create an enabling environment for the effective implementation services and program. 3.0 PROJECT ACHIEVEMENTS Sub-Component A The following are the notable achievements which the implementing partners in the districts have achieved in the ended financial year; Coverage of the project sti ll maintained and managed at 14 districts as ofthis 2016/2017 In terms of T As in the impact districts, the coverage has increased from 69.1 % in 2016 Total number of under-five chi ldren reached has increased 402,666 of 2016/ 17FY Total number of 5,395 vi llages maintained and properly managed in impact districts as of 2016/2017FY In terms of beneficiary of the project intervention, the project reached over 970, in the impact areas. Total number of care groups formed, functioning and properly supported maintained at 5,395 as of2016/17fy. District Nutrition Coordination Committees (DNCCs) have been resuscitated and strengthened in all districts. Backyard gardens established in the intervention districts increased from 7151 to 7313 Pregnant women attending ANC in first trimester in the intervention districts improved from 8.3% to 11.3% 4

5 COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT GRANT NUMBER H761 -MW; CREDIT NUMBER 5068-MW CONTROLLING OFFICER'S REPORT (CONTINUED) FOR THE YEAR ENDING 30TH JUNE, 2017 The project reached total 82% Caregivers of Children under two benefiting from monthly Care Group services in the project from previous coverage of 74.5%. Pregnant women receiving ANC during visit to a health provider 16,024 to 65,000 Children 0-59 months successfully treated with SAM (Percentage) 46.00/58.1/80.00% These output indicators are having a significant impact on the project's outcome targets as can be depicted in the table below: Sub - Component B These are the achievements which DNHA as a coordinating entity of the project has attained in 2016/2017 FY. Policy reviewed and Approved by cabinet committee on social protection, and it is awaiting full cabinet approval to guide Nutrition response for the period of Multi-Sectoral Nutrition Strategy reviewed NECs review in progress Supported development of Food and Nutrition Strategy for agriculture sector Review of MIYCN strategies in progress Advocated for inclusion of Nutrition in MGDS III Developed and reviewed key nutrition referencing documents; e.g. Nutrition M&E framework, Community Training manual, Infant and Young Child Feeding Counselling cards. Trained frontline workers on community growth chart and Nutrition in Emergency. DNHA has strengthened M&E Plan by developing reporting tools to be used by districts and implementing partners. Capacity building of District M&E officers and Data entry clerks was done for 27 districts 5

6 COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT GRANT NUMBER H761 -MW; CREDIT NUMBER 5068-MW CONTROLLING OFFICER'S REPORT (CONTINUED) FOR THE YEAR ENDING 30TH JUNE, Conducted two technical supportive visits on M&E data collection and Nutrition data base management. Continued supporting profiling of web based National Nutrition Resources Tracking System. Micro Nutrient Strategy developed and cost prepared Supported development of Nutrition Section into MGDS III Supported the development of care group training module, and data collection tools Supported development of malaria module - in draft Supported National Nutrition Platforms (NNC, SLF, TWGs) and they are all functional JJ-, tt r-~ C};,/'A \..... ~ ~ Dr D Namarika SECRET ARY FOR HEALTH AND POPULATION 6

7 SUPPORT FOR NUTRITON, HIV AND AIDS PROJECT: COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT STATEMENT OF MANAGEMENT RESPONSIBILITIES FOR THE YEAR ENDED 30TH JUNE, 2017 The management of the Support for Nutrition, HIV and AIDS Project Component A-Support for Nutrition Improvement is required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the project as at the end of the period and of the operating results for that period. The management is also required to ensure that the project keeps proper accounting records which disclose with reasonable accuracy at any time the financial position of the project and enable them to ensure that the financial statements comply with the financial agreements and statutes. In preparing the financial statements the management accepts responsibility for the following:- Maintenance of proper accounting records; Selection of suitable accounting policies and applying them consistently; Making judgment and estimates that are reasonable and prudent; and Compliance with applicable accounting standards when preparing the financial statements, subject to any material departures being disclosed and explained in the financial statements. The management also accepts responsibility for taking such steps as are reasonably open to them to safeguard the assets of the project and to maintain adequate systems of internal controls to prevent and detect fraud and other irregularities. The management is of the opinion that the financial statements give a true and fair view of the financial affairs of the project and of its operating results. The fina~al statements have been approved by the Department of Nutrition, HIV and AIDS on... ~.f:::..;..?.. 1.J.lr and are signed on its behalf by: ~... ~h~ ~ SECRETARY FOR HEALTH POPULATION PROJECT COORDINATOR 7

8 Telephone: I Facsim ile: +265 I I I All Communications should be addressed to: National Audit Office In reply please quote No NATIONAL AUDIT OFFICE P.O. BOX CAP IT AL CITY LILONG WE 3 MALAWI AUDITOR GENERAL AUDITOR GENERAL'S REPORT TO THE CONTROLLING OFFICER OF THE MINISTRY OF HEALTH AND POPULATION ON THE FINANCIAL STATEMENTS OF THE SUPPORT FOR NUTRITION, HIV AND AIDS PROJECT- GRANT NUMBER H761-MW AND CREDIT NUMBER 5068-MW - COMPONENT A - SUPPORT FOR NUTRITION IMPROVEMENT FOR THE YEAR ENDING 30TH JUNE, 2017 Opinion I have audited the of Financial Statements of Support for Nutrition, HIV and AIDS Project - Grant Number H761-MW and Credit MW - Component A (Support for Nutrition Improvement) comprising Statement of Receipts and Payments, Statement of Designated Account and other explanatory notes for the year ended 30th June, 2017 as set out on pages 11 to 2 1. In my opinion, except for the possible effects of the matters described in the Basis for Qualified Opinion paragraph, the financial statements, present fairly, in all material respect, the financial position of Support for Nutrition, HIV and AIDS Project - Component A (Support for Nutrition Improvement) as at 30th June, 2017, and of its financial performance for the year then ended in accordance with International Public Sector Accounting Standards (IPSAS) and in the manner required by the Donor. Basis for Qualified Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAis). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Support for Nutrition, HIV and AIDS Project and the Ministry of Health and Population in accordance with the International Standards of Supreme Audit Institutions - Code of ethics (ISSA! 30) as promulgated by the International Organisation of Supreme Audit Institutions (INTOSAI), and I have fulfilled my other ethical responsibilities in accordance with these requirements. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. 8

9 i) The project through Farmers Union of Malawi (FUM) incurred a total amount of K81, 209, in respect of payment vouchers that were not produced for audit inspection as highlighted in the management letter, paragraph Therefore, I could not ascertain the validity, occurrence and completeness of such transactions. ii) The Project through Farmers Union of Malawi (FUM) incurred a total amount of K36, 248, on expenses not related to the project as highlighted on paragraph in the management letter. The expenditure is therefore, ineligible under the credit agreement. iii) The project failed to produce activity reports for activities undertaken amounting to Kl 5, 041, as highlighted on paragraph in the management letter. This is one of the requirements of the project to ensure that project activities executed are complying with project objectives. This failure to comply with effective procedures, is a sign of weak internal controls. Key Audit Matters Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined that there is no need to communicate key audit matters in my report due the nature of the audited entity. Responsibilities of Management for the Project's Financial Statements Management of the Support for Nutrition, HIV and AIDS Project is responsible for the preparation and fair presentation of the financial statements in accordance with International Public Sector Accounting Standards (IPSAS) Financial Reporting under the Cash Basis of Accounting, Donor terms of agreement and financial provisions, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. This responsibility includes designing, implementing and maintaining internal controls relevant to the preparation of the financial statements that are free from material misstatements, whether due to fraud or error. Auditor's Responsibilities for the Audit of the Project's Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with International Standards of Supreme Audit Institutions (ISSAis) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Project's Financial Statements. As part of an audit in accordance with ISSAis, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: 9

10 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide those charged with governance with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with those charged with governance, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor' s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. The engagement auditor on the audit resulting in this independent Auditor General's report is: ~,,JLu"4,. Signatur57.~~~~:r.:.-... :.... STEPHENSON KAMPHASA AUDITOR GENERAL NATIONAL AUDIT OFFICE LILONGWE MALAWI 10

11 COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT COMPONENT GRANT NUMBER B761-MW; CREDIT NUMBER 5068-MW STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDING 30TH JUNE 2017 RECEIPTS Balance brought forward IDA CIDA Exchange Gain Government Contribution TOT AL RECEIPTS NOTES MK 6,450,989,508 1,471,841,232 1,471,393,425 3,890, ,452,900 9,444,567, MK 586,891,718 8,794,050,221 2,701,413,861 3,484,530 37,431,982 12,123,272,311 PAYMENTS Capacity Building and Orientation Improved Access to the Minimum Package for Nutrition Interventions Improved Quality of Nutrition and Integrated PPFP Interventions Improved Coordination and Enabling Environment Strengthened monitoring reporting and operation Strengthened Policy and Program Coordination Monitoring Reporting and Operational Research Joint Planning Orientation and Training Advocacy & Strategic Communication Technical Assistance Office Administration Staff Salaries 1,298,189,673 1,577,063, ,427,938 3,878,473,879 1,965,246,379 81,225, ,763,855 23,483, ,628, ,152, ,502, ,486,461 46,452, ,849, ,121, ,196 2,031,070,497 1,071,726, ,425, ,558,556 38,483, ,751,546 78,125, ,804, ,283,061 37,431,982 TOTAL PAYMENTS Surplus/(Deficit) 6 ~~~~~~~TION 10,252,097,064 ( ) PROJECT COORDINATOR 11

12 COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT COMPONENT STATEMENT OF SOURCES AND USES OF FUNDS BY COMPONENT FOR THE YEAR ENDED 30TH JUNE 2017 Jun-17 Jun-16 USD USD Sources of Funds Total Total IDA 2,054,970 14,193,051 CIDA 2,055,265 4,536,615 Foreign Exchange Difference Total Financing 4,110,235 18, Cumulative to June 2017 USD Total 23,123,411 11,190, , Less: Use of Funds by Component Maternal & Child Nutrition 12,195,442 9,193,008 Strengthen Policy & Program Coordination 1,996,739 1,671,598 Total Expenditures 14,192,181 10,864,607 Surplus/(Deficit) ) ,395,3 62 9,395,517 35,790,880 0,127,970) Opening Cash Balances Local Operating Account 560,671 36,91 2 Local Holding Account 560,543 1,288 CIDA FCDA 100,000 0 IDAFCDA 5,867,914 0 Unliquidated Advances to NGOs 2,137,501 1,323,370 Total Opening Cash 1,361, Closing Bank Balances Local Operating Account 67, ,671 Local Holding Account 2,054, ,543 CIDAFCDA ,000 IDA FCDA ,867,914 Unliquidated Advances to NGOs (3,250,422) 2,137,50 Total Closing Bank Balances (1,127,970) 9,

13 COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT COMPONENT DESIGNATED ACCO UT (DA) ACTIVITY STATEMENT FOR THE YEAR ENDED 30TH JUNE Deposit Bank: Reserve Bank of Malawi (AC Nos. IDA & CIDA ) Currency of DA: USD CIDA IDA US$ US$ PART I 1. Cumulative advances to end of current reporting period 2. Cumulative expenditure to end of last reporting period 3. Outstanding Advance to be accounted (Line 1 minus line 2) 12,352,639 10,297,374 2,055,265 23,369,760 11,301,324 12,068,436 PART II 4. Opening DA balance at beginning of reporting period 5. Add/Subtract: Cumulative adjustments (if any) 6. Advances from World Bank during reporting period 7. Add lines 5 and 6 8. Outstanding advances to be accounted for (add line 4 and line 7) 9. Closing DA balance at end of current reporting period (as of June 2016) I 0. Add/Subtract: Cumulative adjustments (if any) 11. Expenditures for current reporting period 12. Add line 10 and Add line 9 and Difference (if any )(line 8 minus line 13) ,055,265 2,055,265 2,055, ,055,265 2,055,265 2,055, ,068, ,054,970 2,054,970 14, 123, ,136,916 12,136,916 12,136,916 1,986,490 13

14 DEPARTMENT OF NUTRITION, H[V AND Arns COMPONENT A-SUPPORT FOR NUTRITION lmprovement COMPONENT FlNANCIAL SA TEMENTS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 30TH JUNE, NATURE OF OPERATIONS AND PRINClPAL ACTIVITIES HIV/AIDS and Under-nutrition are two important issues which the Malawi Government is addressing as priorities since they have considerable impact on human development and economic growth in Malawi. The country sees the fight against HIV/ AIDS and malnutrition as a priority for human development and the achievement of the Millennium Development Goals (MDGs). To adequately address health challenges and raise the health status of Malawians, Government has recently highlighted the management of nutrition as a key area of intervention in addressing health challenges. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The principal accounting policies applied in the preparation of these financial statements are set out below. 2.1 Basis of presentation These financial statements have been prepared in accordance with International Public Sector Accounting Standards (IPSAS) under the cash basis of accounting. The financial statements have been prepared in Malawi Kwacha and US$. 2.2 Receipts Receipts represent funding from the World Bank, Canadian International Development Agency and Government Contribution which are transferred to the Project's bank account. Through the Credit Ceiling System or direct to the beneficiaries. Income is recognized on receipt basis. 2.3 Payments Payments are made in both Malawi Kwacha and foreign currencies. For payments in foreign currency, the amounts are translated to Malawi Kwacha using the exchange rate at the time of payment. 2.4 Foreign currency translations Foreign currency receipts and payments are translated to Malawi Kwacha at the rate of exchange ruling on the day of the related translation. 14

15 COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT COMPONENT FINANCIAL SA TEMENTS NOTES TO THE FINANCIAL STATEMENTS CONT'D FOR THE YEAR ENDED 30 JUNE 2017 Bank balances denominated in foreign currency are translated to Malawi K wacha at the rate ruling on the financial statements date. 2.5 Taxation The project is governed by the terms and conditions of the World Bank and items purchased for the Component A of Nutrition, HIV and AIDS Project will not be exempt from Customs Duty and VAT. 3.0 FUNDING Sources of funds Amount in Exchange Source US$ Transferred Rate MK IDA 2,054,970 2,054, ,471,841,232 2,054,970 1,471,841,232 CIDA 2,055,265 2,055, ,471,393,425 2,055,265 1,471,393,425 Government Contribution 46,452,900 TOTAL 2,989,687,557 15

16 COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT COMPONENT NOTES TO THE FINANCIAL STATEMENTS CONT'D FOR THE YEAR ENDED 30 JUNE FOREIGN EXCHANGE GAIN IDA US$ ACCOUNT- EXCHANGE DIFFERENCE CALCULATIONS Account Date Description DEBT CREDIT Debit MWK MWK RATE US$ Opening Balance as at 71,185, , /07/2016 Credit US$ Opening Balance as at 4,105,919, ,767, /07/ Transfer to holding ale 4,177,105, IDA Grant- 1,471,841, ,054, $2,054, Transfer to holding ale - 1,471,841, Total 5,648,946, ,648,946, ,922, ,867, ,054, ,922, Exchange loss/(gain) for the year

17 DEPARTMENT OF NUTRITION, mv AND AIDS SUPPORT FOR NUTRITION, mv AND AIDS PROJECT COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT COMPONENT NOTES TO THE FINANCIAL STATEMENTS CONT'D FOR THEYEARENDED30JUNE2017 CIDA US$ ACCOUNT EXCHANGE DIFFERENCE CALCULATIONS Account Date Description DEBT CREDIT MWK MWK RATE Opening Balance as at 01 /06/ ,701, CIDA Grant $2,055, ,471,393, Transfer to holding ale 1,471,393, Transfer to holding ale 1,799,388, ,591, Debit US$ 100, ,055, Credit US$ 2,055, , Total 1,539,094, ,542,984, Balance per ledger - 2,155, ,155, Exchange (loss)/gain for the year 3,890,

18 DEPARTMENT OF NUTRITION, mv AND AIDS COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT COMPONENT NOTES TO THE FINANCIAL STATEMENTS CONT'D FOR THE YEAR ENDED 30 JUNE GOVERNMENT CONTRIBUTION The amount relates to salaries for government staff assigned to implement project activities. Position Gross Pay/Month Months Coordinator 815, Project Manager 435, Nutrition Officer 75, Project Accountant 190, Nutrition Officer 64, Nutrition Officer 70, Project Driver 70, Project Secretary 117, Nutrition Officer 214, Principal Accountant 196, Nutrition Officer 251, Nutrition Officer 251, Chief Nutrition Officer 435, Nutrition Officer 277, Nutrition Officer 208, M& E Officer 196, Total Total (K) 9,780,456 5,228, ,764 2,291, , , ,516 1,406,352 2,571,708 2,3 61,3 96 3,016,044 3,016,044 5,228,880 3,326,5 80 2,501,604 2,361,396 46,452,900 18

19 COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT COMPONENT NOTES TO THE FINANCIAL STATEMENTS CONT'D FOR THE YEAR ENDED 30 JUNE TOTAL SURPLUS/(DEFICIT) The report is in deficit because some implementing partners were using their own resources to implement project activities hoping that they will recover that when they get funding from DNHA. At the end of the reporting period the project had not yet reimbursed these to the implementing partners as verification of expenditure was still in progress. The amount comprises the following balances Bank MK MK IDA ,177,105, CIDA ,701, HOLDING 1,471,1 82, ,493, OPERATING 48,311, ,579, GROs Unliquidated (Appendix II) (2,327,023,550) 1,447,109, TOTAL (807,529,569} 6,450,989,

20 COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT COMPONENT APPENDIX I RECONCILIATION STATEMENT OF THE DESIGNATED ACCOUNTS IDA (US$) CIDA (US$) Opening Balance Receipts , 110, Payments 0.00 (4,210,235.00) Closing Balance JLllO

21 COMPONENT A-SUPPORT FOR NUTRITION IMPROVEMENT COMPONENT APPENDIX2 TRANSFERS TO NGOS GRO BALANCE ADVANCE TOTAL EXPENDITU BALANCE B/F RE (US$) Save the Children (194,057.17) 0.00 (194,057.17) 1,238, {1,432,714.47) Mangochi Save the Children , (660,303.40) Mwanza Feed the Children 674, , ,161, , , DAPPBT 57, , , , , DAPPCZ 28, , , , , CRS Zomba (135, ) 957, , , (148,316.34) CRS Ntcheu 203, , ,169, ,083, , Concern World (267,170.15) 0.00 (267,170.15) 634, (901,375.60) Wide Nkhotakota 129, , , , , Support Organisation World Vision 352, , , , , Machinga World Vision , , ,219, (731,552.38) Thyolo Farmer's Union 735, , ,323, ,131, , World Relief 60, , , , (102,340.02) Africaire 492, , , , , MK (1,025,700,776.89) (472,720,646.40) 132,442, ,315, ,195, (106,181,788.73) 61,524, (645,307,681.71) 72,091,897.OS 12,391, (523,728,810.04) 137,609, (73,266,683.78) 53,311, TOTAL 2,137, ,807, ,945, ,195, {3,250,421.94) {2,327,023,547.88) 21