jeiepnone: Litos P.0 Box 13Fax: 24167 APIA, SAMOAEmail. info@audIt.gov.wsWebsite: www.audit.gov.ws

Please address all correspondencesto the Controller and Auditor General

AUDIT OFFICE

REPORT OF THE AUDIT OFFICE

TO THE MINISTRY OF FINANCE OF THE GOVERNMENT OF SAMOA

We have audited the accompanying financial report for Enhancing the Climate Resilience of the Coastal Resources andCommunities Project for the financial year ended 30 June 2016.

Responsibility for the Financial ReportThe accompanying set of financial reports is the responsibility of the management of the Implementing Agency -Ministry of Natural Resources and Environment supported by the Executing Agency - Ministry of Finance. The policy ofthe National Executing Agency - Ministry of Finance, is to prepare the financial report in accordance with therequirements of the Funder - World Bank on the cash disbursements basis. On this basis, donor/lender funds arerecognized when received and expenditure is recognized when paid rather than when incurred.

The Implementing and Executing Agencies are also responsible for monitoring and ensuring all relevant projectarrangements are in accordance with the terms and requirements agreed upon with the Funder, and ensure that allrelevant program arrangements and activities are aligned with these terms and requirements. They are also responsiblefor any such internal control it determines as necessary to enable the preparation of the financial report that are freefrom material misstatement, whether due to fraud or error.

Auditor's ResponsibilityOur responsibility is to express an opinion on these financial reports based on our audit. We conducted our audit inaccordance with International Standards on Auditing (ISA). Those standards require that we comply with ethicalrequirements and plan and perform the audit to obtain reasonable assurance about whether the financial reports arefree from material misstatements and that funds provided for the program were expended in accordance with thefunding agreement by the Funder.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financialreports. The procedures selected depend on the auditor's judgment, including the assessment of the risks of materialmisstatement in the financial reports, whether due to fraud or error. In making those risk assessments, the auditorconsiders internal control relevant to the preparation of the project financial reports in order to design audit proceduresthat are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of theproject's internal controls. An audit also includes evaluating the appropriateness of accounting policies used and thereasonableness of judgments made by management, as well as evaluating the presentation of the financial reports.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our auditopinion.

OpinionIn our opinion, the financial reports present fairly, in all material respects, the Receipts and Expenditures of Enhancingthe Climate Resilience of the Coastal Resources and Communities Project for the year ended 30 June 2016.

We have obtained all the information and explanations that we have required. In our opinion, Management has keptproper accounting records that support and validate the financial information disclosed in the financial statements andthe funds for the project have been used for purposes of the project in accordance with the requirements of thefunding agreement by the Funder - World Bank.

Our audit was completed on the 6th April 2017 and our opinion is expressed as at that date.

Apia, Samoa VidltRobeck - Fasavalu12th April 2017 ACTING CONTROLLER AND AUDITOR GENERAL

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SAMOA PILOT PROGRAM FOR CLIMATE RESILIENCE - ENHANCING THECLIMATE RESILIENCE OF THE COASTAL RESOURCES AND

COMMUNITIES PROJECTTF 15828

Project Financial Statementsfor the Financial Year ended 30 June 2016

1. Management Verification

2. FY15/16 Project Financial Statement Ending 30'h June 2016

SAMOA PILOT PROGRAM FOR CLIMATE RESILIENCE - ENHANCING THECLIMATE RESILIENCE OF THE COASTAL RESOURCES AND

COMMUNITIES PROJECTTF 15828

Project Accounts For the Financial Year Ended 30 June 2016

I, Soteria Noaese, Acting Chief Executive Officer, of the Ministry of Finance, Apia,Samoa verify that: -

the accompanying Project Accounts for the year ended 30 June 2016, are to the bestof my knowledge, a correct and accurate record of transactions for the said period.

(Soteria Noaese)ACTING CHIEF EXECUTIVE OFFICER

Dated: 6' April 2017

FINANCIAL STATEMENT FOR THE SAMOA PILOT PROGRAM FOR CLIMATE RESILIENCE (PPCR)ENHANCING THE CLIMATE RESILENCE OF THE COASTAL RESOURCES AND COMMUNITITES[PPCR-ECR]IN THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT (MNRE)STATEMENT OF CASH RECEIPTS AND PAYMENTSFOR THE YEAR ENDED 30 JUNE 2016

CURRENCY SAT$2016 2015

Notes Receipts / Payments Payments by Third Receipts / Payments Payments by ThirdControlled by the Entity Parties Controlled by the Entity Parties

RECEIPTS:

External Assistance: $ 5,214,707.12 $ - $ 2,270,147.56 $World Bank Grant Fund (TF15828) 3 4,743,281.51 - 2,270,147.56UN Adaptation Fund-Enhancing Resilience of CoastalCommunities to Climate Change (AF-ERCC) Project 3 471,425.61(UNDP ID# 4667)

Counterpart Funds: $ (35,875.72) $ - $ 94,325.80 $Counterpart Costs by Government 4,8 5,651.00 -Pre-financing by Government Funds 4.8 52,799.08 94,325.80Transfer to Treasury Fund 4,8 (94,325.80)

Other Receipts: -Interest Earned 9

Total Receipts $ 5,178,831.40 $ - $ 2,364,473.36 $ -

PAYMENTS:

Component 1: Policy Adaptation Measures 5,6,7 677,758.38- Sub Comp 1(a) Review and Update CIM Plans 31,063.75

1 a)1 TAs/Specialists for CIM Plan Review 22,396.251 a) 2. Community Consultation 8,667.501 a) 3. Project Vehicle -

- Sub Comp 1(b) Preparation and Implementation ofSub-projects 11 646,694.63[Category 2:Goods, Works, Non Consulting Services forsub projects (for Sub Component 1.b) only]

Component 2: Climatic Information Services 5,6,7 4,415,683.58 -70,64.40

- Sub Comp 2(a) 1 TA CSO Training- Sub Comp2 (a) 2 CSO to assist in development &implementation of Community sub-projects- Sub Comp 2(a) 3 TA Community Engagement Plan(CEP) 72,693.71 -- Sub Comp 2(a) 4 Information and Awareness- Sub Comp2 (a) 5 TA Implementation Support

Specialist 84,031.77- Sub Comp2 (b) 1 TA LiDAR Services 4,130,520.56- Sub Comp2 (b) 2 TA LiDAR Quality Assurance 128,437.54 -

Component 3: Project Co-ordination and Management 5,6,7 938,310.38 - 442,319.28-Sub Comp 3 a) Project Management Services 932,093.42 - 418,647.88- Sub Comp 3 b) Project Officer for CSSP- Sub Comp 3 c) TA Sub Project Audit- Sub Comp 3 d) Operational Costs 6,216.96 - 23,671.40

Total Payments $ 6,031,752.34 $ - $ 512,973.68 $ -

Increase / (Decrease) in Cash

Cash at Beginning of Year 1,2 1,851,499,68

Increase / (Decrease) in Cash (852,920.94) 0 1,851,499.68

Cash at End of Year 14 $ 998,578.74 $ - $ 1,851,499.68 $ -

FINANCIAL STATEMENT FOR THE SAMOA PILOT PROGRAM FOR CLIMATE RESILIENCE (PPCR)ENHANCING THE CLIMATE RESILENCE OF THE COASTAL RESOURCES AND COMMUNITITES(ECR)[PPCR-ECR]IN THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT (MNRE)STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTSFOR THE YEAR ENDED 30 JUNE 2016

CURRENCY SAT$

Difference FinalNotes Actual Amounts Final Budget Original Budget Budeet and Actual

CASH INFLOWS

External Assistance 3,4,10 5,214,707.12 6,256,961.14 7,346,906.40 1,042,254.02Grant Fund (TF15828) 4,743,281.51 5,785,535.53 7,346,906.40 1,042,254.02AF-ERCC Project Funds 471,425.61 471,425.61 --

Counterpart Funds 3,4,10 (35,875.72) - - 35,875.72Government contribution 5,651.00 (5,651.00)Pre-financing by Government 52,799.08 - - (52,799.08)Transfer to Treasury Fund (94,325.80) - - 94,325.80

Other

Total Receipts 5,178,831.40 6,256,961.14 7,346,906.40 1,078,129.74

CASH OUTFLOWS

Component 1 : Policy Adaptation Measures 5,6,7 677,758.38 799,796.23 2,203,260.32 122,037.85

- Sub Comp 1(a) Review and Update CIM Plans 31,063.75 35,659.70 929,699.44 4,595.951 a)1 TAs/Specialists for CIM Review 22,396.25 22,924.10 929,699.44 527.851 a) 2. Community Consultations 8,667.50 12,735.61 - 4,068.111 a) 3. Project Vehicle - -

- Sub Comp 1(b) Preparation and Implementation 646,694.63 764,136.53 1,273,560.88 117,441.89of Sub-projects

Component 2: Climatic Information Services 5,6,7 4,415,683.58 4,022,927.28 3,970,962.81 (392,756.30)- Sub Comp 2(a) 1 TA CSO Training - 57,483.44 76,413.65 57,483.44-Sub Comp2 (a) 2 CSO to assist in development &implementation of Community sub-projects - 25,471.22 50,942.44 25,471.22- Sub Comp 2(a) 3 TA Community Engagement Plan 72,693.71 145,185.94 127,356.09 72,492.23- Sub Comp 2(a) 4 Information and Awareness - 12,735.61 25,471.22 12,735.61- Sub Comp2 (a) 5 TA Implementation SupportSpecialist 84,031.77 98,862.07 99,337.75 14,830.30

- Sub Comp2 (b) 1 TA LiDAR Services 4,130,520.56 3,555,781.97 3,565,970.45 (574,738.59)- Sub Comp2 (b) 2 TA LiDAR Quality Assurance 128,437.54 127,407.03 25,471.22 (1,030.51)

Component 3: Project Co-ordination and 5,6,7 938,310.38 962,812.02 1,172,683.28 24,501.64

- Sub Comp 3 a) Project Management Services 932,093.42 914,416.71 1,046,600.75 (17,676.71)-Sub Comp 3 b) Project Officer for CSSP - - 90,422.82 --Sub Comp 3 c) TA Sub Project Audit - 10,188.49 10,188.49 10,188.49- Sub Comp 3 d) Operational Costs 6,216.96 38,206.83 25,471.22 31,989.87

Total Payments 6,031,752.34 5,785,535.53 7,346,906.40 (246,216.81)

NET CASH FLOWS (852,920.94) 471,425.61 - 1,324,346.55

FINANCIAL STATEMENT FOR THE SAMOA PILOT PROGRAM FOR CUMATE RESILIENCE (PPCR)ENHANCING THE CLIMATE RESILENCE OF THE COASTAL RESOURCES AND COMMUNITITES(ECR)IPPCR-ECRIIN THE MINISTRY OF NATURAL RESOURCES AND ENWRONMENT (MNRE)NOTES TO THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 30 JUNE 2016

1 Accountina Polle

Basis of PreparationThe Financial Statements have been prepared in accordance with Cash Basis International Public Sector AccountingStandard (IPSAS) Financial Reporting under the Cash Basis of Accounting.The Accounting Policies as stated hereunder have been applied consistently throughout the financial statement andduring the reporting period, 1 July 2015 to 30 June 2016.

Reporting EntityThe Ministry of Natural Resources and Environment (MNRE) through the Planning and Urban Management Agency(PUMA) supported by the Project Management Services (PMS).

Payments by Third PartiesThe Project also benefits from payments made by external third parties for goods and services. These payments do notconstitute cash receipts or payments of the Project and they do not go through the governments project accounts, butdo benefit the Project. These payments are disclosed in the payments by external third parties column in the Statementof Cash Receipts and Payments and in other finanical statements as appropriate.There were no payments by Third Parties during the reporting period.

Reporting CurrencyThe financial statements is presented in Samoan Tala (SAT$)as the functional and operating currency of the Governmentof Samoa. Transactions in USDollars and other foreign currencies are translated to Samoan Tala using the Central Bank ofof Samoa mid exchange rates ruling on the date of the transaction. Cash balances held in a foreign currency is converted to Talaand reported using the end of period or closing rate, that is 30 June 2016: USD$1 = SATSO.3926

2 ra4hCash and cash equivalents consist of cash receipts and bank deposits from different funding sources for the projectfor the purposes of the statement of cash flows.

3 External Grant ReceiptsCash receipts from the different external funding sources to the project includes the World Bank Grant Fund (TF15828)and the United Nations Adaptation Fund for the Project on Enhancing Resilience of Coastal Communities to ClimateChange (AF-ERCC:UNDP ID# 4667) and is presented below in Samoan Tala (SAT$).

2016 2015External Grant Receipts $ 5,214,707.12 $ 2,270,147.56

World Bank Grant Fund (TF) 4,743,281.51 2,270,147.568/7/2014 First Withdrawal Application 2,270,147.566/11/15 2nd Withdrawal Application 2,025,046.788/12/15 3rd Withdrawal Application 437,303.2222/4/16 4th Withdrawal Application 2,280,931.51

UN Adaptation Fund (AF)* 471,425.61

*The AF-ERCCTechnical Advisory Group (TAG) meeting on 22 January 2016, approved the AF-ERCC 2016 annual workplanand budget which included AF-ERCC project contribution of SAT$230,356 (US$182,000) to the cost of the LiDAR servicescontracted to Fugro LADS at a total cost of USD$ 1,578,257.19.inclusive of all taxes.The Tale amount of $471,455.68 is the actual payments made using mid exchange rate on the date of transaction.

4 Other Receits

Other Cash Receipts for the project consist of the Government of Samoa counterpart funding for local costs andpre-financing of eligible expenditures for External Grant Funding to be reimbursed at a later date from theExternal Grant Funds upon submission of the Statement of Expenditures (SOEs) and Withdrawal Applications.

2016 2015i) Counterpart Fund $ 5,651.00 $

Local costs 5,65100 -

ii) Pre-financing by Government of Samoa projectexpenditures $ 52,799.08 $ 94,325.80

Comp 2a) 3 TA CEP contract payments 4,369.37 70,654.40Comp 3d) Operational costs 565.96 23,671.40

Comp la)1 TA/Specialist CIM Plan Review 22,396.25

Comp la)2 Community Consultation Costs 8,667.50Comp 2a) 5 TA ISS contract payment 16,800.00

iii) Transfer to Treasury Fund $ (94,325.80)Sub Totals $ (35,875.72) $ 94,325.80

1) Government contribution to project local costs not funded by external grant assistanceii) Government funds used to prefinance eligible project expenditures for external grant funding. The amount of $40,074.58has been reimbursed and received in the General Treasury Fund account.iiI) Transfers to Treasury Fund to replenish Government funds used in 2015 to pre-finance eligible project expenditures

5 Payments/ExoendituresPayments made according to the two Disbursement Categories (goods, works, non-consulting services, consultants services,training and operational costs) of expenditures necessary to implement the approved Project work plan and Budget for thethree project components and to be funded by the different funding sources: external grant funds and counterpart fundsby the Government.

6 Payments by Prolect Components/Sub Components in SATS 2016 2015Component 1: Policy Adaptation Measures 677,758.38

- Sub Comp 1(a) Review and Updated of CIM Plans -1. TAs/Specialists for CIM Review 22,396.252. CIM Review Consultation Costs 8,667.503. Project Vehicle

- Sub Comp 1(b) Preparation and Implementation of Sub-projects 646,694.63

Component 2: Climatic Information Services 4,415,683.58 70,654.40- Sub Comp 2(a) 1 TA CSO Training- Sub Comp2 (a) 2 CSO to assist in development &implementation of Community sub-projects- Sub Comp 2(a) 3 TA Community Engagement

Plan (CEP) 72,693.71 70,654.40- Sub Comp 2(a) 4 Information and Awareness- Sub Comp2 (a) 5 TA Implementation Support

Specialist 84,031.77- Sub Comp2 (b) 1 TA LiDAR Services 4,130,520,56- Sub Comp2 (b) 2 TA LiDAR Quality Assurance 128,437.54 -

Component 3: Project Co-ordination and Management 938,310.38 442,319.28

- Sub Comp 3 a) Project Management Services 932,093.42 418,647.88- Sub Comp 3 b) Project Officer for CSSP

- Sub Comp 3 c) TA Sub Project Audit

- Sub Comp 3 d) Operational Costs 6,216.96 23,671.40Total Payments/Expenditures $ 6,031,752.34 $ 512,973.68

$ 6,031,752.34 $ 0.00

2016 2015Category 1: Goods, Category 2: Goods, Category 1: Category 2:

Works, Non Works, Non Goods, Works, Goods, Works,Consulting Services, Consulting Services, Non Consulting Non Consulting

Consultant's Services Consultants Services, Services,Training and Services Training Consultants Consultants

7 Payments by Disbursement Categories In SAT$ Operation Costs and Operation Total Costs Services Services Training Total Costs

(Excluding Sub Comp. Costs (Sub Training and and Operation2a) Comp.1b) only) Operation Costs (Sub

Costs Comp.1b) only)(Excluding Sub

Comp 1. Policy Adaptation Measures

Sub Comp.1 a) Review and Update of CIM Plans

1. TAs/Specialists for CIM Review 22,396.25 22,396.252. CIM Review Consultation Costs 8,667.50 8,667.50

Comp 2: Climatic Information Services -

- Sub Comp 2(a) 1 TA CSO Trainingimplementation of Community sub-projects -

- Sub Comp 2(a) 3 TA Community Engagement Plan (CEP) 72,693.71 72,693.71 70,654.40 70,654.40-Sub Comp 2(a) 4 Information and Awareness --Sub Comp2 (a) 5 TA Implementation Support Specialist 84,031.77 84,031.77 -

- Sub Comp2 (b) 1 TA LiDAR Services 4,130,520.56 4,130,520.56 -

- Sub Comp2 (b) 2 TA LiDAR Quality Assurance 128,437.54 128,437.54 -Comp 3: Project Co-ordination and Management

- Sub Comp 3 a) Project Management Services 932,093.42 932,093.42 418,647.88 418,647.88-Sub Comp 3 b) Project Officer for CSSP - -

- Sub Comp 3 c) TA Sub Project Audit - -

- Sub Comp 3 d) Operational Costs 6,216.96 6,216.96 23,671.40 23,671.40

Comp 1. Policy Adaptation Measures

- Sub Comp 1 (b) Review and Updated of CIM Plans 646,694.63 646,694.63 -

Totals-Disbursement Category la) & 1b) $ 5,385,057.70 $ 646,694.63 $ 6,031,752.34 $ 512,973.68 $ - $ 512,973.68

$ 6,031,752.34

8 Government Pre-financing per Statement of Expenditures (SOEs) No.2 $ (0.00)

2016

Project Sub-Components * USD SAT

Comp 2a) 3 TA CEP contract payments 1,673.59 4,369.37

Comp 3d) Operational costs 217.87 565.96

Comp la)1 TA/Specialist CIM Plan Review 8,613.61 22,396.25

Comp la)2 Community Consultation Costs 3,372.64 8,667.50

Comp 2a) 5 TA ISS contract payment 6,553.68 16,800.00

Totals 20,431.39 52,799.08

Counterpart Funding 2,164.62 5,651.00

$ 22,596.01 $ 58,450.08

* Exchange rate use to convert USD and other foreign currencies into Samoan Tala (SAT$) is the mid exchange rate

of the Central Bank on the day of the transaction

9 InterEs

Interest earned for this project of the amount $5,402.47, is credited into the General Treasury Special Account (SAT) as per instructionin the establishment letter to the Central Bank of Samoa hence not reflected in the project account on the Finance One system.

OrIzinal and Final Anoroved Budeet and Comoarison of Actual and Budeet AmountsThe main differences in budget and actuals is the delay in procurement process. The original annual budgets wererevised accordingly taking into account approved contracts and pace of implementation. There are no other material differences.

Final Annual Budget Actual Difference Final Explanation of1/ Expenditures Budget and Actual Differences/Variances:

1 Component 1 Policy Adaptation Measures1(a) Review and Update of CIM Plans 35,659.70 31,06375 4,595.95 Spending is 87% of total budget, 87%

based on pace of implementation

L a): 1. TAs/Specialists for CIM Review 22,924.10 22,396.25 527.85 Spending of98% is for 98%advertisement in procurement ofspecialists

I a): 2. CIM Review Consultation Costs 12,735.61 8,667.50 4,068.11 Spending is 67% of total budget, 68%based on 1 consultation during

La) 3. Project Vehicle - - Being procured1(b) Preparation and Implementation of Sub Projects 764,136.53 646,694.63 117,441.90 Spending is 85% of total budget. 85%

Sub-total -Component1 $ 799,796.23 $ 677,758.38 $ 122,037.85

2 Component 2 Climatic information Services

Contract completed. Paymentsmade by CSSP to consultant and

f(a) TA CSO TraIning 57,483.44 - 57,483.44 will form part of unacquittedadvance to CSSP. Financial report

C(a) SO to assist in development & Implementation of 25,471.22 - 25,471.22 Implementaton delays due toCommunity Sub-Proiects delays in finalising contract of

Completed and CEP being used in!(a) TA Community Engagement Plan 145,185.94 72,693.71 72,492.23 CIM Plan Review process and

training of CSOs

t(a), Information and Awareness 12,735.61 - 12,735.61 Pending

Contract in progress and will end!(a) TA Implementation Support Services 98,862.07 84,031.77 14,830.30 October 2016

Contract completed in January and!(b) LiDAR Services 3,555,781.97 4,130,520.56 (574,738.59) was co-funded by World Bank

Grant and AF-ERCC project. Refer!(b) TA LiDAR Quality Assurance 127,407.03 128,437.54 (1,03051) Contract completed in March 2016

Sub-total - Component 2 $ 4,022,927.28 $ 4,415,683.58 $ (392,756.30)

3 Component 3 Project Co-ordination and Management

3(a) Project Management Services 914,416.71 932,093.42 (17,676.71) Contract in progress

3(b) Project Officer for CSSP -Counterpart funding. Contract- being processed

3(c) TA Sub Project Audit 10,188.49 - 10,188.49 Pending3(d) Operational Costs 38,206.83 6,216.96 31,989.87 78% spending 16%

Sub Total Component 3 962,812.02 938,310.38 24,501.64Total( 1+2 + 3) $ 5,785,535.53 $ 6,031,752.33 $ (246,216.80)

$ (0.01)1/ Foreign currency is converted to Tala and reported using the end of period or closing rate, that is 30 June 2016: USD$1=

SAT$0.3926

10 External Grant Assistance:External Assistance was received in the form of grants from the World Bank Trust Fund and UN Adaptation Fund (AF) underagreements specifying the purposes for which the assistance will be utilised.The following amounts are presented in USDollars

Payments by Third PartiesThere were no payments by Third Parties during the reporting period

2016 2015External Assistance Disbursements from: $ 5,214,707.12 $ 2,270,147.56

World Bank Grant Fund (TF) 4,743,281.51 2,270,147.56UN Adaptation Fund (AF) 471,425.61 -

Undrawn External Assistance JTF)

Undrawn External Assistance grant at reporting date are amounts specified in a binding agreement which relate to fundingfor projects under development, where conditions have been satisfied, and their ongoing satisfaction is highly likely, andthe project is anticipated to continue to completion.

World Bank GrantAmount 2016 2015

Closing Balance in Tala * $ 37,449,314.02 $ 32,706,032.51 $ 35,179,166.46

*Project Budget reduced by the disbursementsfrom Grant

11 Acgujtt)lThe acquittal report for 30 June 2016 which represents expenditure of the World Bank contribution(s) on the Civil Society Support Programmewas received afterthe financial statements were furnished to the Audit.

12 Payments by Other Government Entities

There were none during the reporting period i.e July 2015 to June 2016.

13 f]i sts5The following fixed assets mainly office equipment were acquired during the reporting period

Asset Description Date of Purchase Value Location Condition1. Desktop computer 4-Feb-15 2,499.00 MNRE PUMA good2. Printer 30-Jun-15 7,999.00 KVA Consult Ltd-PMS good

Total $ 10,498.00

14 Cash at year end represents the CBS Special Account for the project.

FINANCIAL STATEMENT FOR THE SAMOA PILOT PROGRAM FOR CLIMATE RESILIENCE (PPCR)ENHANCING THE CLIMATE RESILENCE OF THE COASTAL RESOURCES AND COMMUNITITES(ECR)[PPCR-ECR]IN THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT(MNRE)SUPPORTING SCHEDULE FORMING PART OF THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 30 JUNE 2016

Samoa Pilot Program for Climate Resilience

Project Budget and Annual Budgets

CURRENCY - SAT$

No. per Latest Final Annual Remaining Project

Grant Old Nos. Expenditure Project Budget Project Budget, Original Annual Budget (ul216Agreement June 2016 (2015/2016fy)

r PDec2018)1 1 Component 1 Policy Adaptation Measures

1 (a) 1.1 Review and Update of CIM Plans $ 2,037,697.40 $ 3,678,043.81 $ 929,699.44 $ 35,659.70 $ 3,642,384.111 a) 1 1. TAs/Specialists for CIM Review $ 3,082,017.32 929,699.44 $ 22,924.10 $ 3,059,093.221 a) 2 2. CIM Review Consultation Costs $ 376,974.02 $ 12,735.61 $ 364,238.411 a) 3 3. Project Vehicle $ 219,052.47 $ - $ - $ 219,052.47

Preparation and Implementation of Sub1 (b) 1.2 Projects $ 23,942,944.47 $ 23,942,944.47 $ 1,273,560.88 $ 764,136.53 $ 23,178,807.95

Sub-total -Component 1 $ 25,980,641.87 $ 27,620,988.28 $ 2,203,260.32 $ 799,796.23 $ 26,821,192.05

2 2 Component 2 Climatic Information Services2 (a) 1 2.3 TA CSO Training $ 152,827.31 $ 147,733.06 $ 76,413.65 $ 57,483.44 $ 90,249.62

CSO to assist in development &2 (a) 2 2.4 Implementation of Community Sub- $ 382,068.26 $ 382,068.26 $ 50,942.44 $ 25,471.22

Projects S 356,597.052 (a) 3 2.5 TA Community Engagement Plan $ 145,185.94 $ 144,123.79 $ 127,356.09 $ 145,185.94 $ (1,062.15)2 (a) 4 2.6 Information and Awareness $ 76,413.65 $ 76,413.65 $ 25,471.22 $ 12,735.61 S 63,678.042 (a) 5 2.7 TA Implementation Support Services $ 458,481.92 $ 169,477.50 $ 99,337.75 $ 98,862.07 $ 70,615.422 (b) 1 2.1 UDAR Services $ 2,580,234.34 $ 3,555,781.97 $ 3,565,970.45 $ 3,555,781.97 $ -2 (b) 2 2.2 TA LiDAR Quality Assurance $ 25,471.22 $ 127,407.03 $ 25,471.22 $ 127,407.03 $ -

Sub-total - Component 2 $ 3,820,682.63 $ 4,603,005.26 $ 3,970,962.81 $ 4,022,927.28 $ 580,077.98

3 Component 3 Project Co-ordination and Management3 (a) 3.1 Project Management Services $ 4,330,106.98 $ 4,186,403.00 $ 1,046,600.75 $ 914,416.71 $ 3,105,155.293 (b) 3.2 Project Officer for CSSP $ 180,845.64 $ - $ 90,422.82 $ - $ -3 (c) 3.3 TA Sub Project Audit $ 25,471.22 $ 25,471.22 $ 10,188.49 $ 10,188.49 $ 15,282.733 (d) 3.4 Operational Costs $ 2,850,229.24 $ 1,013,446.26 $ 25,471.22 $ 38,206.83 $ 975,239.43

$ -

Sub Total Component 3 $ 7,386,653.08 $ 5,225,320.47 $ 1,172,683.28 $ 962,812.02 $ 4,095,677.45

Total ( 1 + 2 + 3) $ 37,187,977.59 $ 37,449,314.02 $ 7,346,906.40 $ 5,785,535.53 $ 31,496,947.48

* Activities listed are based on the PAD. Additional activities may be added.

Note:1. The Final Budget for the sub-components listed : 1 a)1; 1 a) 2; 2 a) 1; 2 a) 3; 2 a) 5; 2 b)1; 2b)2; 3a) and 3b) are based on approved contractsand utilisation to end June 2016.2. The US Dollar currencies converted to Tala using Central Bank mid rate of 30 June 2016

US$1= 0.3926

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FINANCIAL STATEMENTFOR THE SAMOA PILOT PROGRAM FOR CLIMATE RESILIENCE (PPCR)ENHANCING THE CLIMATE RESILENCE OF THE COASTAL RESOURCES AND COMMUNITITES(ECR)[PPCR-ECRI

IN THE MINISTRYOF NATURAL RESOURCES AND ENVIRONMENT (MNRE)SUPPORTING SCHEDULE FORMING PART OF THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 30 JUNE 2016

DISBURSEMENT for July 2015-June 2016Samoa Pilot Program for Climate Resilience

Summary of TF Expenditure for Disbursement in Samoan Tala (SAT$)

Total Expenditure for Total Project Project Budget Balance2015/2016 fy Expenditure

No Disbursement Category

1 Goods, Works, Non ConsultingServices, Consultant's ServicesTraining and Operation Costs(Excluding Sub Component 1 b) 5,326,507.62 5,745,155.50 13,245,033.11 7,499,877.61

2 Goods, Works, Non ConsultingServices for sub projects (for SubComponent 1.b) only 646,694.63 646,694.63 23,942,944.47 23,296,249.84

TOTALS $ 5,973,202.26 $ 6,391,850.14 $ 37,187,977.59 $ 30,796,127.45

FINANCIAL STATEMENT FOR THE SAMOA PILOT PROGRAM FOR CLIMATE RESILIENCE (PPCR)ENHANCING THE CLIMATE RESILENCE OF THE COASTAL RESOURCES AND COMMUNITITES(ECR)[PPCR-ECR]IN THE MINISTRY OF NATURAL RESOURCES AND ENVIRONMENT (MNRE)SUPPORTING SCHEDULE FORMING PART OF THE FINANCIAL STATEMENTSFOR THE YEAR ENDED 30 JUNE 2016

CURRENCY SAT$

Goods, Works, Non Goods, Works, Non

Consulting Services, Consulting Services

Disbursement Category/ Consultant's Services for sub projects (for Total Actual Latest Project Variance - BudgetProject Components Training and Operation Sub Component 1.b) Expenditures Budget and Actuals

Costs (Excluding Sub onlyComponent 1 b)

Project Components:Component 1 Policy Adaptation Measures1 (a) Review and Updated of CIM Plans 31,163.75 0.00 31,163.75 35,659.70 4,495.95

1. TAs/Specialists for CIM Review 22,396.25 22,396.25 22,924.10 527.852. CIM Review Consultation Costs 8,767.50 8,767.50 12,735.61 3,968.113. Project Vehicle 0.00 0.00 0.00 0.00

1 (b) Preparation and Implementation of Sub Project 0.00 646,694.63 646,694.63 764,136.53 117,441.90Sub Totals (Component 1) $ 31,163.75 $ 646,694.63 $ 677,858.38 $ 799,796.23 $ 121,937.85

Component 2 Climatic Information Services

2 a) 1 TA CSO Training 0.00 0.00 0.00 57,483.44 57,483.442 a) 2 CSO to assist in development & 0.00

Implementation of Community Sub Projects 0.00 0.00 25,471.22 25,471.222 a) 3 TA Community Engagement Plan 72,693.71 0.00 72,693.71 145,185.94 72,492.232 a) 4 Information and Awareness 0.00 0.00 0.00 12,735.61 12,735.612 a) 5 TA Implementation Support Services 84,031.77 0.00 84,031.77 98,862.07 14,830.302 b) 1 LiDAR Services 4,130,520.56 0.00 4,130,520.56 3,555,781.97 -574,738.592 b) 2 TA LiDAR Quality Assurance 128,437.54 0.00 128,437.54 127,407.03 -1,030.51

Sub Totals (Component 2) $ 4,415,683.58 $ - $ 4,415,683.58 $ 4,022,927.28 $ (392,756.30)

Component 3 Project Co-ordination and Management3 a) Project Management Services 932,093.42 0.00 932,093.42 914,416.71 -17,676.713 b) Project Officer for CSSP 0.00 0.00 0.00 0.00 0.003 c) TA Sub Project Audit 0.00 0.00 0.00 10,188.49 10,188.493 d) Operational Costs 6,216.96 0.00 6,216.96 38,206.83 31,989.87

Sub Totals (Component 3) $ 938,310.38 $ - $ 938,310.38 $ 962,812.02 $ 24,501.64

Totals (Components 1-3) $ 5,385,157.70 $ 646,694.63 $ 6,031,852.33 $ 5,785,535.53 $ (246,316.80)