KADUNA STATE PRIMARY HEALTH CARE · 8. To oversee the running of Comprehensive Health Care Centres,...

KADUNA STATE PRIMARY HEALTH CARE

DEVELOPMENT AGENCY

(KSPHCDA)

CONTENTS PAGES

CORPORATE INFORMATION 1-2

SUMMARY OF ACCOUNTING POLICIES 3-9

MANAGEMENT REPORTS 10

AUDITORS’ REPORT 11-12

CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE 13

CONSOLIDATED STATEMENT OF FINANCIAL POSITION 14

CONSOLIDATED STATEMENT OF CHANGE IN EQUITY 15

CONSOLIDATED STATEMENT OF CASH FLOW 16

NOTES TO THE FINANCIAL STATEMENTS 17-46


DEVELOPMENT AGENCY

(KSPHCDA)

CORPORATE INFORMATION

LEGAL FORM: Kaduna State Primary Health Care Development Agency

(KSPHCDA) was established in 2008 through vide Law

No.4 of 2008 and signed by the Executive Governor of

the State on 16th day of August 2008.

The Law was amended vide Law No: 14 of 2015 and

assented to on 1st September, 2015 by the Executive

Governor of Kaduna State, Mallam Nasir Ahmad El-

Rufai.

OBJECTIVES:

1. To provide effective primary Health Care services to the people of the State;

2. To promote and monitor the implementation of health plans at various levels

of the State Primary Health Care Services;

3. To ensure effective community participation in all Primary Health Care

activities from planning to implementation stage;

4. To protect and enforce Environmental Health Legislations;

5. To develop sound database for effective planning, implementation and

supervision of all Primary Health Care activities in the State;

6. To promote reproductive health services;

7. To develop effective programme for training and re-training of all primary

health care providers;

8. To oversee the running of Comprehensive Health Care Centres, Primary

Health Care Centres and such other Primary Health Care facilities in the State

as may be determined by the Governor;

9. To encourage collaboration with other sectors at all levels in the

development and support of Primary Health Care services;

-1-


DEVELOPMENT AGENCY

(KSPHCDA)

CORPORATE INFORMATION (Continued)

10. To strengthen referrals and linkages with other branches or levels of the

health sector especially in the areas of maternal and child health,

reproductive health and other ailments with a view to reducing morbidity

and mortality;

11. To mobilize resources nationally and internationally for the development

and support of Primary Health Care activities; and

12. To review quarterly and evaluate the implementation of the programmes of

the Agency.

GOVERNING BOARD MEMBERS:

- Dr. Sani Jibrin Chairman

- Dr Hassan Ibrahim Member

- Dr I. O. Oke Member

- Sa’ad M.B. Mahmud Member

- Muhammad Daiyabu Paki Member

- Ben Kure Member

- Garba Sani Aliyu Member

- Dr Joseph Maigari Member

- Siraj A. Yahaya Member

- Umaru M. Kajurul Member

- Hassan A. Markafi Member

- Laraba B. Adamu Member

- Dr Hadiza S. Balarabe Secretary

-2-


DEVELOPMENT AGENCY

(KSPHCDA)

CORPORATE INFORMATION (Continued)

MANAGEMENT TEAM:

1. Dr Hadiza S. Balarabe Executive Secretary (Feb 2016 - Date)

2. Aliyu Zubairu Dir Admin & Finance (Sept 2017- Date)

3. Mahmud H. DanMallam Dep Dir, Finance & Accts (Jan 2017- Date)

4. Dr. Iliya Neyu Dir, Primary Health Care (May 2016 -Date)

5. Aliyu Aminu Zakari Dir, Epid & Disease Control (Oct 2016 - Date)

6. Aiwwal Waziri Mohammed Dir. Planning, Research, M/E (Oct 2016 - Date)

7. Umar Ya’u Chief Internal Auditor (Oct 2016- Sept 2018)

8. Esther Williams Toroh Chief Internal Auditor (Sept 2018 - Date)

BUSINESS/REGISTERED OFFICE: 64, Tafawa Balewa Way,

Kaduna.

Kaduna State.

BANKERS: Guaranty Trust Bank Plc, Kaduna

Zenith Bank Plc, Kaduna,

AUDITORS: S. O. Amusan & Co

(Chartered Accountants)

LAGOS OFFICE:

14, Bode Onifade Avenue

Mafoluku, Oshodi

Lagos.

ABUJA OFFICE:

Suite CC2, Kirmu Plaza,

Opposite Sigma Estate,

Plot 710, I. T. Igbani Street,

Jabi, FCT-Abuja

LEGAL ADVISERS: KADUNA STATE MINISTRY OF JUSTICE

-3-

KADUNA STATE PRIMARY HEALTH CARE AGENCY

(KSPHCA)

ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following represent the significant accounting policies which were adopted by the

Agency in the preparation of its financial statements:-

i) Statement of compliance and basis of preparation

The consolidated financial statements of the Agency have been prepared in

accordance with and comply with International Public Sector Accounting Standards

(IPSAS). The consolidated financial statements are presented in Nigerian Naira (N),

which is the functional and reporting currency of the Agency and all values are

rounded to the nearest Nigerian Naira (N).

The accounting policies have been consistently applied to all the years presented.

The consolidated financial statements have been prepared on the basis of historical

cost, unless stated otherwise.

The cash flows statement is prepared using the direct method. The consolidated

financial statements are prepared on an accrual basis.

International Public Sector Accounting Standards Boards (IPSASB)

The IPSASB is an independent standard-setting board that develops International

Public Sector Accounting Standards (IPSAS), non-mandatory Recommended

Practice Guidance (RPG), and resources for use by public sector entities around the

world for general purpose financial reporting.

-4-

KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY

Summary of significant accounting policies (CONTINUED)


The IPSASB aims to enhance the quality and transparency of public sector financial

reporting by:

- Establishing high-quality accounting standards for use by public sector entities

- Promoting the adoption of, and international convergence to, IPSAS

- Providing comprehensive information for public sector financial management and

decision making

- Providing guidance on issues and experiences in financial reporting in the public

sector

ii) Consolidation

Controlled entities:

The controlled entities are all those entities (including special purpose entities,

donor-agencies, etc) over which the controlling entity has the power to govern the

financial and operating policies. The controlled entities are fully consolidated from

the date on which control is transferred to the controlling entity (KSPHCDA). They

are de-consolidated from the date that control ceases. Inter-group transactions,

balances and unrealized gains and losses on transactions between members of the

"group or partnerships" are eliminated in full.

The accounting policies of the controlled entities are consistent with the policies

adopted by the Agency (KSPHCDA) as the controlling entity.

-5-




iii) Revenue recognition

Revenue from Government and Donor-Agencies

The Agency (KSPHCDA) recognizes revenues from subventions from the State

Government and other Donor-Agencies when the event occurs and the asset

recognition criteria are met. Such non-exchange revenues are recognized when it is

probable that the future economic benefits or service potential associated with the

asset will flow to the Agency in carrying out its statutory functions and the fair value

of the asset can be measured reliably.

iv) Property, plant and equipment

All property, plant and equipment are stated at cost less accumulated depreciation

and impairment losses. Cost includes expenditure that is directly attributable to the

acquisition of the items. When significant parts of property, plant and equipment

are required to be replaced at intervals, the Group recognizes such parts as

individual assets with specific useful lives and depreciates them accordingly.

Likewise, when a major inspection is performed, its cost is recognized in the

carrying amount of the plant and equipment as a replacement if the recognition

criteria are satisfied. All other repair and maintenance costs are recognized in

surplus or deficit as incurred. Where an asset is acquired in a non-exchange

transaction for nil or nominal consideration the asset is initially measured at its fair

value.

-6-




Depreciation on assets is charged on a straight-line basis over the useful life of the

asset. Depreciation is charged at rates calculated to allocate the cost or valuation of

the asset less any estimated residual value over its remaining useful life:

Building, Cold chain & Cold Stores nil

Generators & Plants 25%

Motor vehicles & Trucks 25%

Office furniture, Fittings & Computer Equipment 20%

v) Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and cash at bank, deposits on call

and highly liquid investments with an original maturity of three months or less,

which are readily convertible to known amounts of cash and are subject to

insignificant risk of changes in value. For the purpose of the consolidated statement

of cash flows, cash and cash equivalents consist of cash and short-term deposits as

defined above, net of outstanding bank overdrafts.

vi) Changes in accounting policies and estimates

The Agency (KSPHCDA) recognizes the effects of changes in accounting policy

retrospectively. The effects of changes in accounting policy are applied

prospectively if retrospective application is impractical.

These effects of changes in accounting estimates are applied prospectively by

including in surplus or deficit.

-7-




vii) Foreign currency transactions

Transactions in foreign currencies, especially contributions from the respective

Donor-Agencies are initially accounted for at the ruling rate of exchange on the date

of the transaction. Trade creditors or debtors denominated in foreign currency are

reported at the statement of financial position reporting date by applying the

exchange rate on that date. Exchange differences arising from the settlement of

creditors, or from the reporting of creditors at rates different from those at which

they were initially recorded during the period, are recognized as income or

expenses in the period in which they arise.

viii) Budget information

The annual budget is prepared on the accrual/Zero-based basis, that is, all planned

costs and income are presented in a single statement to determine the needs of the

Agency. As a result of the adoption of the accrual basis for budgeting purposes, there

are no basis, timing or entity differences that would require reconciliation between

the actual comparable amounts and the amounts presented as a separate additional

financial statement in the statement of comparison of budget and actual amounts.

Explanatory comments are provided in the notes to the annual financial statements;

first, the reasons for overall growth or decline in the budget are stated, followed by

details of over-spending or under-spending on line items.

The annual budget figures included in the financial statements are for the Agency

and its associated Donor-Agencies.

These budget figures are those approved by the State government at the beginning

and during the year.

-8-




x) Significant judgments and sources of estimation uncertainty

The preparation of the Agency's financial statements in conformity with IPSAS

requires management to make judgments, estimates and assumptions that affect the

reported amounts of revenues, expenses, assets and liabilities, and the disclosure of

contingent liabilities, at the end of the reporting period. However, uncertainty about

these assumptions and estimates could result in outcomes that require a material

adjustment to the carrying amount of the asset or liability affected in future periods.

Judgments:

In the process of applying the Agency’s accounting policies, management has made

judgments, which have the most significant effect on the amounts recognized in the

consolidated financial statements.

Estimates and assumptions:

The key assumptions concerning the future and other key sources of estimation

uncertainty at the reporting date, that have a significant risk of causing a material

adjustment to the carrying amounts of assets and liabilities within the next financial

year, are described below. The Group based its assumptions and estimates on

parameters available when the consolidated financial statements were prepared.

However, existing circumstances and assumptions about future developments may

change due to market changes or circumstances arising beyond the control of the

Agency. Such changes are reflected in the assumptions when they occur.

-9-




Useful lives and residual values:

The useful lives and residual values of assets are assessed using the following

indicators to inform potential future use and value from disposal:

- The condition of the asset based on the assessment of experts employed by the

Agency

- The nature of the asset, its susceptibility and adaptability to changes in technology

and processes

- The nature of the processes in which the asset is deployed

- Availability of funding to replace the asset

- Changes in the market in relation to the asset

xi) Provisions

Provisions were raised and management determined an estimate based on the

information available.

Provisions are measured at the management's best estimate of the expenditure

required to settle the obligation at the reporting date, and are discounted to present

value where the effect is material.

xii) Capital management

The primary objective of managing the Agency’s capital is to ensure that there is

sufficient cash available to support the Agency’s funding requirements, including

capital expenditure, to ensure that the Agency remains financially sound.

The Agency monitors capital using a gearing ratio, which is net debt, divided by total

capital, plus net debt. In a capital-intensive industry, a gearing ratio of 54.5% or less

can be considered reasonable.

-10-

KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT

AGENCY

(KSPHCDA)

REPORT OF THE MANAGEMENT ON THE FINANCIAL STATEMENT

FOR THE YEAR ENDED 31ST DECEMBER, 2018

The Management is responsible for the maintenance of adequate accounting records, and

the preparation and integrity of the annual financial statements and related information.

The Auditors are responsible to report on the fair presentation of financial statements. The

Financial statements have been prepared in accordance with extant civil service Laws and

the Law No: 14 of 2015; setting up the Agency.

The Management is responsible for the establishment of appropriate and effective Internal

Control system. These are designed to provide reasonable, but not absolute, assurance as to

the reliability of the financial statements, and to adequately safeguard, verify and maintain

accountability of assets, and to prevent and detect material misstatement and loss.

Nothing has come to the attention of the Management to indicate that any material

breakdown in the functioning of these controls, procedures and systems has occurred

during the year under review.

The financial statements have been prepared on a going-concern basis, since the

Management has every reason to believe that the Agency has adequate resources in place

to continue in operation for the foreseeable future.

The financial statements set out on pages 14 to 17 are the responsibility of the

Management and, are approved and signed on its behalf by:

____________________________ __________________ ____________________

EXECUTIVE SECRETARY DIRECTOR OF ADMIN & FINANCE

-11-

REPORT OF THE INDEPENDENT AUDITORS

TO THE MEMBERS OF

KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT

AGENCY

(KSPHCDA)

Report on the Financial Statements

We have audited the accompanying consolidated financial statements of the KADUNA STATE

PRIMARY HEALTH CARE DEVELOPMENT AGENCY as at December 31, 2018 and its Supporting

International Donor-Agencies, which comprise the consolidated statement of financial position as at

31 December 2018, and the consolidated statement of financial performance, consolidated

statement of financial position, consolidated statement of changes in net assets, consolidated

statement of cash flows and consolidated statement of comparison between budget and actual

amounts for the year then ended, and a summary of significant accounting policies and other

explanatory information.

Management’s responsibility for the consolidated financial statements

Management is responsible for the preparation and fair presentation of these consolidated financial

statements in accordance with International Public Sector Accounting Standards, and for such

internal control as the management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud

or error.

Auditors’ responsibility

Our responsibility is to express an opinion on these consolidated financial statements based on our

audit. We conducted our audit in accordance with the International Standards on Auditing. Those

standards require that we comply with ethical requirements and plan and perform the audit to

obtain reasonable assurance about whether the financial statements are free from material

misstatement.

-12-


DEVELOPMENT AGENCY

(KSPHCDA)

CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE

FOR THE YEAR ENDED 31ST DECEMBER, 2018

2018 2017 NOTES N N

REVENUE

Revenue from non-exchange transactions

KSPHCDA-Overhead Subvention 13 15,750,000 18,000,000

KSPHCDA-Special Grants 14 213,991,517 144,714,224

KSPHCDA-Salaries Subventions 18 3,547,096,247 1,425,835,925

UNICEF Support Grants 11 553,328,664 688,818,846

Tripartite Routine Immunization Prog. 6a 278,877,550 63,769,454

KADENEP Support Grants 37,891,436 17,854,260

UNFPA Support Grants 28,203,746 12,883,500

PHC Basket Funds 360,000,000 -

--------------------- -------------------

Total Revenue (a) 5,035,139,160 2,371,878,209

Gain on Foreign Exchange Differentials 29 346,410 101,919

5,035,485,570 2,371,980,128

=========== ===========

EXPENSES:

KSPHCDA-Operational expenses 12 3,257,280,514 1,589,662,643

UNICEF Support Program Expenses 10 465,225,745 681,774,428

Tripartite Routine Immunization Prog. 7 208,815,444 130,582,134

KADENEP Support Expenses 35,192,171 10,545,960

UNFPA Support Expenses 28,555,332 13,162,154

Total Expenses (b) 3,995,069,206 2,425,727,336

Surplus/(Deficit) for the Year (a-b) 30a 1,040,416,364 (53,747,208)

5,035,485,570 2,371,980,128

Attributable to:

- Surplus/(Deficit) from Tripartite R.I. Programme 70,408,516 (66,710,778)

- Surplus/(Deficit) from UNICEF Support Programme 88,102,919 7,044,418

- Surplus/(Deficit) on KSPHCDA Programme 881,904,929 5,919,152

1,040,416,364 (53,747,208)

-14-


DEVELOPMENT AGENCY

(KSPHCDA)

CONSOLIDATED STATEMENT OF FINANCIAL POSITION

AS AT 31ST DECEMBER, 2018.

2018 2017

Notes N N

ASSETS

Current Assets

Cash & Cash equivalents 2 1,405,420,101 349,755,088

Non-current assets

Property, plant and equipment 1 484,913,885 463,912,034

Total assets (a) 1,890,333,986 813,667,122

LIABILITIES

Current liabilities

Trade and other payables 3 2,300,000 800,000

Total Liabilities (b) 2,300,000 800,000

NET ASSETS (a-b) 1,888,033,986 812,867,122

Represented by:

Capital Reserves/Subventions 15 510,885,517 476,135,017

Accumulated Surplus 30b 1,377,148,469 336,732,105

1,888,033,986 812,867,122

____________________________ _______________________________________

EXECUTIVE SECRETARY DIRECTOR OF ADMIN & FINANCE -15-


DEVELOPMENT AGENCY

(KSPHCDA)

CONSOLIDATED STATEMENT OF CHANGE IN EQUITY


Reserves Accumulated Total

Surplus

N N N

Balance as at 1st January 2017 466,048,275 390,379,313 856,427,588

Surplus/(Deficit) for the year - (53,647,208) (53,647,208)

---------------- ----------------- ----------------

466,048,275 336,732,105 802,780,380

Reserve- Capital in the year 10,086,742 - 10,086,742

---------------- ---------------- -----------------

Balance as at 31 Dec 2017 476,135,017 336,732,105 812,867,122

========= ========== ==========

Balance as at 1st January 2018 476,135,017 336,732,105 812,867,122

Surplus/(Deficit) for the year - 1,040,416,364 1,040,416,364

---------------- ----------------- ----------------

476,135,017 1,377,148,469 1,853,283,486

Reserve- Capital in the year 34,750,500 - 34,750,500

---------------- ---------------- -----------------

Balance as at 31 Dec 2018 510,885,517 1,377,148,469 1,888,033,986

========= ========== ==========

-16-


DEVELOPMENT AGENCY

(KSPHCDA)

CONSOLIDATED STATEMENT OF CASH FLOW


2018 2017

N N

Cash flow from Operating Activities

Surplus for the year 1,040,416,364 (53,647,208)

Add: Depreciation for the year 13,748,649 7,377,718

Adjusted SURPLUS for the year 1,054,165,013 (49,369,490)

Movement in Working Capital:

Increase/ (Decrease) In Trade & Other payables 1,500,000 (222,128,488)

NET CASH FLOW from Operating activities (a) 1,055,665,013 (265,688,954)

Cash flow from investing activities:

(Increase)/Decrease in Fixed Assets - (3,289,024)

----------------- ------------------

NET CASH USED IN INVESTING ACTIVITIES - (3,289,024)

========== ==========

NET CHANGE in cash & Cash equivalent 1,055,665,013 (268,977,978)

Represented by:

Cash & Cash Equivalent as at 1 January 349,755,088 618,733,066

Cash & Cash Equivalent as at 1 January 1,405,420,101 349,755,088

1,055,665,013 (268,977,978)

-17-

KADUNA STATE PRIMARY HEALTH CARE AGENCY

(KSPHCA)


NOTES TO THE FINANCIAL STATEMENTS

1. Consolidated Schedule Of Property, Plant And Equipment:

Item Building, Cold chain

& Cold Stores

Office &

Computer Equipment

Motor Vehicle

& Trucks

Office Furniture

& Fittings

Total

N N N N N

Cost as at 1 Jan 2018 Additions in the year

426,950,817 -

7,648,300 -

23,428,900 -

18,687,00034,750,500

476,715,017 34,750,500

Cost as at 31 Dec 2018 (a)

426,950,817

7,648,300

23,428,900

53,437,500

511,465,517

Accumulated depreciation as at 1 January 2018 Depreciation for the yr

- -

2,440,159 1,370,493

6,833,430 5,857,225

3,529,400 6,520,925

12,802,989 13,748,643

Accumulated Depreciation as at 31 December 2018 (b)

-

3,810,652

12,690,655

10,050,325

26,551,632 Net Book Value December 31, 2018

(a-b)

426,950,817

3,837,648

10,738,245

43,387,175

484,913,885 Net Book Value December 31, 2017

426,950,817

5,208,141

16,595,470

15,157,600

463,912,034

-18-


NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)


1(a) KSPHCDA - Schedule Of Property, Plant And Equipment:

Item Building Office &

Computer Equipment

Motor Vehicle

& Trucks

Office Furniture

& Fittings

Total

N N N N N

Cost as at 1 Jan 2018 Additions in the year

- -

6,048,300 -

- -

18,687,000 34,750,500

24,735,300 34,750,500

Cost as at 31 Dec 2018 (a) -

6,048,300

-

53,437,500

59,485,800

Accumulated depreciation as at 1 January 2018 Depreciation for the yr

- -

2,279,320 1,209,660

- -

3,529,400 6,520,925

5,808,720 7,730,585


-

3,488,980

-

10,050,325

13,539,305

Net Book Value December 31, 2018 (a-b)

-

2,559,320

-

43,387,175

45,946,495

Net Book Value December 31, 2017

-

3,768,980

-

15,157,600

18,926,580

-19-

KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)


1(B). TRIPARTITE PROGRAMME (TRIP)

- Schedule Of Property, Plant And Equipment:

Item Description Building, Cold chain

& Cold Stores

Motor Vehicle

& Trucks

Office and Computer

Equipments

Total

N N N N

Cost as at 1 Jan 2018 426,950,817 23,428,900 1,600,000 451,979,717

Cost as at 31 Dec 2018 (a)

426,950,817

23,428,900

1,600,000

451,979,717

Accumulated depreciation as at 1 January 2018 Depreciation for the year

- -

6,833,430 5,857,225

160,833 160,833

6,994,263 6,018,058


-

12,690,655

321,666

13,012,321 Net Book Value December 31, 2018 (a-b)

426,950,817

10,738,245

1,278,334

438,967,396

Net Book Value December 31, 2017

426,950,817

16,595,470

1,439,167

444,985,454

1( C). SUMMARY OF PROVISION FOR DEPRECIATION FOR THE YEAR: 2018 2017

N N

Depreciation on Motor Vehicles (1b) 5,857,225 5,857,225

Depreciation on Office & Comp. Equipment (1b) 160,833 160,833

Depreciation on Office & Comp. Equipment (1a) 1,209,660 1,209,660

Depreciation on Office Fur & Fittings (1a) 6,520,925 150,000

TOTAL 13,748,643 7,377,718

-20-



2. Cash & Cash Equivalents

2018 2017

N N

Guaranty Trust Bank- Capital Account 13,316,685 7,013,108

Guaranty Trust Bank- Recurrent Acct 526,024,594 465,704

Guaranty Trust Bank- UNICEF Acct 104,548,745 16,445,960

Guaranty Trust Bank- Tripartite Acct 401,910,480 325,830,316

Zenith Bank – Capital Account (377,725) ------

Zenith Bank – Recurrent Account 359,997,322 -------

TOTAL 1,405,420,101 349,755,088

3. Trade and other payables from exchange transactions:

2018 2017

N N

Balance brought forward 800,000 -

Audit Fees for the year 1,500,000 800,000

Balance Carried Forward 2,300,000 800,000

-21-



4. BANK CHARGES:

2018 2017

N N

Guaranty Trust Bank- KSPHCDA Accounts (4a) 380,561 30,241

Guaranty Trust Bank- UNICEF Account 8,610 319,090

Guaranty Trust Bank- TRIP Account (7d) 44,363 1,299,358

TOTAL 433,534 1,648,689

4(a). BANK CHARGES- KSPHCDA OPERATIONS:

2018 2017

N N

Zenith Bank – Capital Account 377,725 -

Zenith Bank – Recurrent Account 2,678 -

Guaranty Trust Bank -Recurrent Account - 13,703

Guaranty Trust Bank -Capital Account 158 16,538

TOTAL 380,561 30,241

-22-



5. TRIPARTITE ROUTINE IMMUNIZATION PROGRAMME

STATEMENT OF INCOME & EXPENDITURE ACCOUNT

FOR YEAR ENDED 31 DECEMBER, 2018

2018 2017

Note N N

INCOME:

Contributions by Partners in the year (6a) 278,877,550 63,769,454

Gain on Foreign Exchange differentials (29) 346,410 101,919

279,223,960 63,871,373

EXPENDITURE:

Vaccines, Cold chains and stores 89,582,852 28,427,095

Leadership and Governance (Fin Mgt) 5,950,997 1,735,000

Leadership and Governance (7a) 5,200,640 -

Monitoring & Evaluation 58,248,106 24,471,403

Service delivery 34,258,040 30,980,550

Training 810,000 75,000

Social Mobilization 8.702,388 37,575,390

Bank Charges (7d) 44,363 1,299,638

Total CASH Recurrent Expenditure

(Excluding Provisions) 202,797,386 124,564,076

Provision for Depreciation (7b) 6,018,058 6,018,058

TOTAL Recurrent expenditure in the year 208,815,444 130,582,134

Surplus/(Deficit) in the year 70,408,516 (66,710,761)

279,223,960 63,871,373

-23-



6. TRIPARTITE ROUTINE IMMUNIZATION PROGRAMME

SCHEDULE OF CONTRIBUTIONS BY PARTNER

AS AT 31 DECEMBER, 2018

Name of Contributor USD Amount

(US$)

Exchange

Rate

Naira

Amount

(N)

Total

Amount

(N)

(B) Contribution in the yr:

- KDSG

- DANGOTE

- BMGF

-

-

119,878.20

-

-

-

199,812,763

42,418,021

36,646,766

199,812,763

42,418,021

36,646,766

Total Contribution 278,877,550 278,877,550

7. TRIP RECURRENT EXPENDITURES:

Note 2018 2017

N N

Vaccines, Cold chains and stores 89,582,852 28,427,095

Leadership and Governance (Fin Mgt) 5,950,997 1,735,000

Leadership and Governance (7a) 5,200,640 -

Monitoring & Evaluation 58,248,106 24,471,403

Service delivery 34,258,040 30,980,550

Training 810,000 75,000

Social Mobilization 8.702,388 37,575,390

Bank Charges (7d) 44,363 1,299,638

Total CASH Recurrent Expenditure

(Excluding Provisions) 202,797,386 124,564,076

Provision for Depreciation (7b) 6,018,058 6,018,058

TOTAL Recurrent expenditure in the year 208,815,444 130,582,134

-24-



7(a). LEADERSHIP AND GOVERNANCE: N Total Expenditure in the year 5,245,003

Less: Bank Charges (44,363)

5,200,640

(7b). TRIP-PROVISION FOR DEPRECIATION:

2018 2017

N N

Motor Vehicle & Trucks 5,857,225 5,857,225 Office and Computer Equipment 160,833 160,833

TOTAL: 6,018,058 6,018,058

7(c) TRIP - CAPITAL EXPENDITURES:

2018 2017

N N

Balance brought forward 451,979,717 443,112,975

Additions in the year - 8,866,742

TOTAL 451,979,717 451,979,717

7(d) BANK CHARGES ON TRIPARTITE ACCOUNTS:

2018 2017

N N

Total in the year 44,363 1,299,638

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8. TRIP - CASH ANALYSIS:

2018 2017 N N

Opening CASH Balance 325,830,316 609,331,524

ADD: Total Grants Received in the year 278,877,550 63,769,454

Total Funds Available 604,707,866 673,100,978

LESS: Total Expenditure in the year (202,797,386) (347,270,662)

Closing Cash Balance 401,910,480 325,830,316

Represented by:

- Naira account 337,544,652 290,346,300

- US$ ($235,695.21 @273.089) 64,365,828 -

- US$ ($115,817.01 @ 306.38) - 35,484,016

401,910,480 325,830,316

8(a). Analysis of Expenditure:

2018 2017

N N

Recurrent Expenditures 202,797,386 124,564,076

Capital Expenditures - 222,706,586

202,797,386 347,270,662

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9. UNICEF SUPPORT PROGRAMME

STATEMENT OF INCOME & EXPENDITURE ACCOUNT

FOR YEAR ENDED 31 DECEMBER, 2018

Notes 2018 2017 N N

INCOME:

Total Grants received in the year 11 553,328,664 688,818,846

---------------- ----------------

553,328,664 688,818,846

========= ==========

LESS: TOTAL EXPENDITURE IN THE YEAR:

Immunisation Plus Drugs (IPDs) 280,503,482 279,310,800

Meetings & Sensitisation Expenses 3,595,100 26,972,010

Training/Workshop Expenses 51,374,102 50,491,906

R.I. Outreach Immunisation Services 20,665,800 9,957,450

Health Campaign Expenses 22,930,550 45,951,300

Hard-To-Reach Project 3,082,800 19,973,020

Measles Campaign - 88,409,242

MNCH Week Expenses 10,560,000 20,794,050

VCM Quarterly Outreach Expenses - 20,944,500

PHC Annual Review Operations Plan Expenses 34,859,261 23,297,430

IPD Engagements 16,332,840 11,014,000

World Polio & Breast Feeding Week 2,570,000 1,811,400

African Vaccination Week Expense - 2,342,500

Nutrition Program Expenses 12,515,300 27,222,510

ICCM Program Expenses - 52,963,220

Cold Chain Maintenance 1,437,500 -

New Born Action Plan 4,790,400 -

Bank Charges 4 8,610 319,090

TOTAL EXPENDITURE FOR THE YEAR 10 465,225,745 681,774,428

SURPLUS FOR THE YEAR 88,102,919 7,044,418

553,328,664 688,818,846

========== ==========

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10. UNICEF SUPPORT PROGRAMME EXPENSES:

2018 2017

N N

Immunisation Plus Drugs (IPDs) 280,503,482 279,310,800

Meetings & Sensitisation Expenses 3,595,100 26,972,010

Training/Workshop Expenses 51,374,102 50,491,906

R.I. Outreach Immunisation Services 20,665,800 9,957,450

Health Campaign Expenses 22,930,550 45,951,300

Hard-To-Reach Project 3,082,800 19,973,020


MNCH Week Expenses 10,560,000 20,794,050

VCM Quarterly Outreach Expenses - 20,944,500

PHC Annual Review Operations Plan Expenses 34,859,261 23,297,430

IPD Engagements 16,332,840 11,014,000

World Polio & Breast Feeding Week 2,570,000 1,811,400

African Vaccination Week Expense - 2,342,500

Nutrition Program Expenses 12,515,300 27,222,510

ICCM Program Expenses - 52,963,220

Cold Chain Maintenance 1,437,500 -

New Born Action Plan 4,790,400 -

Bank Charges 8,610 319,090

TOTAL EXPENDITURE FOR THE YEAR 465,225,745 681,774,428

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11. UNICEF SUPPORT GRANTS:

2018 2017

N N

JANUARY 53,662,800 55,879,160

FEBRUARY - 101,139,870

MARCH - 74,397,370

APRIL 102,089,900 85,180,400

MAY 14,132,300 -

JUNE 23,044,460 98,494,950

JULY 41,726,990 -

AUGUST 6,658,580 2,065,000

SEPTEMBER 63,460,154 39,001,700

OCTOBER 38,460,080 188,729,506

NOVEMBER 25,597,200 20,874,450

DECEMBER 184,496,200 23,056,440

----------------- ----------------

TOTAL 553,328,664 688,818,846

========== ==========

11(a). UNICEF CASH ANALYSIS:

2018 2017 N N

Opening CASH Balance 16,445,960 9,401,542

ADD: Total Grants Received in the year 553,328,664 688,818,846

Total Funds Available 569,774,624 698,220,388

LESS: Total Expenditure in the year (465,225,745) (681,774,428)

Closing Cash Balance 104,548,879 16,445,960

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12. KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY STATEMENT OF INCOME & EXPENDITURE ACCOUNT FOR YEAR ENDED 31 DECEMBER, 2018

Note 2018 2017

N N

INCOME:

Monthly Subventions (13) 15,750,000 18,000,000

Special Grants (14) 213,991,517 144,716,224

Personnel Cost Subvention (18) 3,547,096,247 1,425,835,925

PHC Basket Funds (31) 360,000,000 -

KADENAP Support Grants (25) 37,891,436 17,854,260

UNFPA Support Grants (26) 28,203,746 12,883,500

4,202,932,946 1,619,289,909

EXPENDITURE:

DTA-Civil Servants 2,798,426 11,173,300

Local Transport & Travelling - 754,985

Office Stationeries 5,306,100 1,039,697

Printing of Non-Security Documents 1,637,355 1,516,975

Repairs & Maintenance (22) 1,196,617 2,831,225

Motor Vehicle Fuel Cost 1,581,500 7,340,975

Plant & Generator Fuel Cost 578,100 1,090,600

Publicity & Advertisement - 7,907,050

Entertainment & Official Hospitality 1,876,500 -

Refreshment & Meals 3,337,500 4,778,100

Honorarium & Sitting Allowance 52,000 2,945,000

Special Grant Expenses (24) 151,190,462 120,158,911

KADENAP Support Expenses (27) 35,192,171 10,545,960

UNFPA Support Expenses (28) 28,555,332 13,162,154

Bank Charges (4a) 380,561 30,241

Provisions Made in the year (23) 9,230,585 2,159,660

Personnel Costs Expenses (22) 3,078,114,808 1,425,835,925

------------------- -----------------

3,321,028,017 1,613,370,757

SUPLUS FOR THE YEAR 881,904,929 6,019,152

4,202,932,946 1,619,289,909

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13. KSPHCDA- OVERHEAD SUBVENTIONS:

2018 2017 N N

JANUARY 1,500,000 1,500,000

FEBRUARY - -

MARCH 1,500,000 3,000,000

APRIL 750,000 -

MAY 1,500,000 3,000,000

JUNE - -

JULY 1,500,000 1,500,000

AUGUST 1,500,000 3,000,000

SEPTEMBER 1,500,000 -

OCTOBER 1,500,000 1,500,000

NOVEMBER 1,500,000 1,500,000

DECEMBER 3,000,000 3,000,000

--------------- ----------------

TOTAL 15,750,000 18,000,000

========= ========

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14. KSPHCDA- SPECIAL GRANTS (KADUNA STATE GOVT):

NOTE 2018 2017

N N

Counterpart Funds for IPDs (17a) 189,999,517 -

Funds for IPDs (17b) 23,992,000 89,938,548

MNCH Week (16) - 10,110,000

Funds for payment of Audit Fees-2016 - 700,000


Funds for Data Review/Fact sheets - 1,175,000

Sitting Allowance for Board Members - 2,945,000

----------------- ---------------

TOTAL 213,991,517 144,716,224

========== ========`

15. Capital Reserves & Subventions:

Note 2018 2017

N N

Balance Brought Forward 476,135,017 465,468,275

Additions in the Year:-

- KSPHCDA- Capital Subvention 15a 34,750,500 1,800,000

- TRIP- Capital Subvention 7d - 8,866,742

-

TOTAL 510,885,517 476,135,017

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15a. KSPHCDA- CAPITAL SUBVENTION:

Notes 2018 2017

N N

Balance brought forward 24,155,300 22,355,300

Release for the year (19) 34,750,500 1,800,000

---------------- ---------------

TOTAL 58,905,800 24,155,300

========= =========

16. KSPHCDA – MNCH WEEK SUBVENTION

2018 2017 N N

September - 10,110,000

------------------ ---------------

- 10,110,000

=========== =========

17a. KSPHCDA – COUNTERPART FUNDING FOR IPDs:

2018 2017

N N

June 63,333,333 -

November 63,332,851 -

December 63,333,333 -

-------------- -----------

TOTAL 189,999,517 -

========= =======

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17b. KSPHCDA- IMMUNISATION PLUS DRUGS (IPDS) SUBVENTIONS:

2018 2017

N N

January 11,996,000 -

February - 6,916,000

April - 62,306,548

May 11,996,000

July - 10,092,000


December - -

---------------- ---------------

23,992,000 89,938,548

========= =========

18. KSPHCDA- PERSONNEL COSTS SUBVENTIONS:

2018 2017

N N

Salaries & Wages 71,071,873 66,004,724

Midwives Salaries Scheme 25,600,000 35,200,000

Leave Transport Grant Expenses - 888,358

LGA Health workers 3,450,424,374 1.323,742,843

------------------- --------------

TOTAL 3,547,096,247 1,425,835,925

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18(a). KSPHCDA- SALARIES & WAGES SUBVENTIONS:

2018 2017 N N

January 5,704,283 4,995,542

February 5,704,283 4,995,542

March 5,910,887 4,995,542

April 5,910,887 5,627,050

May 5,690,718 5,627,050

June 5,772,162 5,627,050

July 5,734,614 5,496,476

August 6,645,003 5,728,095

September 5,774,155 5,728,095

October 6,647,120 5,728,095

November 5,759,165 5,728,095

December 5,818,596 5,728,095

71,071,873 66,004,724

18(b). KSPHCDA- MIDWIVES SALARIES SCHEME GRANT:

2018 2017 N N

January 3,200,000 -

March 3,200,000 -

April 3,200,000 6,400,000

May 3,073,800 6,400,000

July 1,126,200 3,200,000

August - 6,400,000

October - 3,200,000

November 9,600,000 3,200,000

December 3,200,000 6,400,000

25,600,000 35,200,000

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18(c). KSPHCDA- LG HEALTH WORKERS’ SALARIES GRANT:

2018 2017

N N

January 134,432,800 -

February 76,675,353 -

March 177,846,688 -

April 175,870,312 317,050,362

May 176,042,465 329,047,461

June 170,090,738 -

July 524,298,915 -

August 174,533,076 131,600,000

September 184,391,840 135,375,000

October 660,382,558 135,400,000

November 353,309,119 140,144,020

December 642,550,510 135,126,000

3,450,424,374 1,323,742,843

18(d). KSPHCDA- LEAVE TRANSPORT GRANT:

2018 2017

N N

December - 888,358

----------- --------

TOTAL - 888,358

======= ======

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19. KSPHCDA- CAPITAL EXPENDITURE:

2018 2017 N N

Purchase of Conference Room Chairs - 1,800,000

Furnishing of Three Zonal Cold Stores 34,750,500 -

------------- -----------

34,750,500 1,800,000

======== =======

20. KSPHCDA - OPERATING EXPENSES:

2018 2017

N N

DTA-Civil Servants 2,798,426 11,173,300

Local Transport & Travelling - 754,985

Office Stationeries 5,306,100 1,039,697

Printing of Non-Security Documents 1,637,355 1,516,975

Repairs & Maintenance (21) 1,196,617 2,831,225

Motor Vehicle Fuel Cost 1,581,500 7,340,975

Plant & Generator Fuel Cost 578,100 1,090,600

Publicity & Advertisement - 7,907,050

Entertainment & Official Hospitality 1,876,500 -

Refreshment & Meals 3,337,500 4,778,100

Honorarium & Sitting Allowance 52,000 2,945,000

Special Grant Expenses (24) 151,190,462 120,158,911

KADENAP Support Expenses (27) 35,192,171 10,545,960

UNFPA Support Expenses (28) 28,555,332 13,162,154

Bank Charges (4a) 380,561 30,241

Provisions Made in the year (23) 9,230,585 2,159,660

Personnel Costs Expenses (22) 3,078,114,808 1,425,835,925

------------------- -----------------

3,321,028,017 1,613,370,757

============ ==========

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21. REPAIRS & MAINTENANCE:

2018 2017 N N

Maint. Of Office Furniture & Fittings 581,200 844,850

Maint. Of Motor Vehicles & Other Transport 443,500 1,495,725

Maint. Of Office Equipment - 259,900

Maint. Of Plant/Generators 171,917 230,750

TOTAL 1,196,617 2,831,225

22. KSPHCDA- PERSONNEL COSTS EXPENSES:

2018 2017

N N

Salaries & Wages 71,071,873 66,004,724

Midwives Salaries Scheme 24,473,800 35,200,000

LGA Health workers 2,982,569,135 1,323,742,843

Leave Transport Grant Expenses - 888,358

TOTAL 3,078,114,808 1,425,835,925

=========== ========

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22(a). KSPHCDA- SALARIES & WAGES EXPENSES:

2018 2017

N N

January 5,704,283 4,995,542

February 5,704,283 4,995,542

March 5,910,887 4,995,542

April 5,910,887 5,627,050

May 5,690,718 5,627,050

June 5,772,162 5,627,050

July 5,734,614 5,496,476

August 6,645,003 5,728,095

September 5,774,155 5,728,095

October 6,647,120 5,728,095

November 5,759,165 5,728,095

December 5,818,596 5,728,095

71,071,873 66,004,724

22(b). KSPHCDA- MIDWIVES SALARIES SCHEME EXPENSES:

2018 2017 N N

January 3,200,000 -

March 3,200,000 -

April 3,200,000 6,400,000

May 3,073,800 6,400,000

July - 3,200,000

August - 6,400,000

October - 3,200,000

November 9,600,000 3,200,000

December 3,200,000 6,400,000

24,473,800 35,200,000

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22(c). KSPHCDA- LG HEALTH WORKERS’ SALARIES EXPENSES:

2018 2017

N N

January 134,432,800 -

February 76,675,353 -

March 177,091,238 -

April 175,870,312 317,050,362

May 176,042,465 329,047,461

June 170,090,738 -

July 56,443,676 -

August 174,533,076 131,600,000

September 184,391,840 135,375,000

October 660,382,558 135,400,000

November 353,309,119 140,144,020

December 642,550,510 135,126,000

2,982,569,135 1,323,742,843

22(d). KSPHCDA- LEAVE TRANSPORT GRANT EXPENSES:

2018 2017

N N

December - 888,358

----------- --------

TOTAL - 888,358

======= ======

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23. KSPHCDA – PROVISIONS FOR THE YEAR:

2018 2017 N N

Provision for Audit Fees (23b) 1,500,000 800,000

Provision for Depreciation (23a) 7,730,585 1,359,660

-------------- ------------

TOTAL 9,230,585 2,159,660

======== =======

23a. KSPHCDA – PROVISIONS FOR DEPRECIATION:

2018 2017 N N

Provision for the year

- Office & Computer Equipment 1,209,660 1,209,660

- Office Furniture & Fittings 6,520,925 150,000

------------- -------------

TOTAL 7,730,585 1,359,660

======= ========

23b. KSPHCDA – PROVISIONS FOR AUDIT FEES:

2018 2017

N N

Provision for Audit Fees for the year 1,500,000 800,000

------------- -----------

TOTAL I,500,000 800,000

======== ======

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24. SPECIAL GRANT EXPENSES:-

Notes 2018 2017 N N

Measles Campaign (24a) - 29,339,033

Task Force on IPD (24b) 126,666,662 10,624,000

Expenses on IPDs (24c) 24,523,800 80,195,878

--------------- --------------

TOTAL 151,190,462 120,158,911

========== ========

24a. MEASLES CAMPAIGN EXPENSES:

2018 2017

N N

November - 24,935,322

December - 4,403,711

-------------- -------------

TOTAL - 29,339,033

========= ========

24b. TASK FORCE/COUNTERPART ON IPDs EXPENSES:

2018 2017 N N


November 63,333,333 -

December 63,333,333 -

-------------- --------------

TOTAL 126,666,662 10,624,000

========= =========

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24c. EXPENSES ON IPDS:

2018 2017

N N

January 12,457,800 -

February - 6,916,000

April - 32,053,245

May 11,996,000 7,367,796

June - 17,266,837

July - 16,592,000

August 20,000 -

November 14,000 -

December 4,000 -

TOTAL 24,523,800 80,195,878

25. KADENAP SUPPORT GRANTS:

2018 2017

N N

April 4,032,000 -

May 74,000 -

June - 5,930,500

July 13,558,156 -

August - 4,916,460

October 227,280 -

November - 4,418,000

December - 2,589,300

TOTAL 37,891,436 17,854,260

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26. UNFPA SUPPORT GRANTS:

2018 2017

N N

March - 10,384,500

April - 1,289,500

May 4,838,666 -

June 2,000,000 -

September 15,681,000 1,209,500

November 224,080 -

December 460,000 -

TOTAL 28,203,746 12,883,500

27. KADENAP SUPPORT EXPENSES:

2018 2017

N N

January 3,007,300 -

April 2,244,000 -

May 1,782,000 -

June 232,500 4,865,500

July - 509,000

August - 5,040,100

September 11,301,731 131,360

October 16,176,480 -

November 224,080 -

December 224,080 -

---------------- --------------

TOTAL 35,192,171 10,545,960

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28. UNFPA SUPPORT EXPENSES:

2018 2017 N N

January 4,000,000 -

March - 9,856,440

April - 518,560

May 2,789,666 1,289,000

June 1,636,000 -

July 2,480,000

September 5,772,666 1,019,000

October 400,000 479,154

November 11,017,000 -

December 460,000 ------

TOTAL 28,555,332 13,162,154

29. GAIN ON FOREIGN EXCHANGE DIFFERENTIALS:

2018 2017 N N

Forex Differentials $115,817.01

(@306.38 -305.5 per USD= 0.88/$1 - 101,919

Forex Differentials $119,878.29

(@ 305.7-308.589683 per USD= 2.8896830/$1) 346,410 -

346,410 101,919

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30. SURPLUS

(A) CONSOLIDATED SUPLUS FOR THE YEAR:

2018 2017

N N

- Surplus/(Deficit) from Tripartite 70,408,516 (66,710,761)

- Surplus/(Defict) from UNICEF 88,102,919 7,044,418

- Surplus on KSPHCDA Operations 881,904,929 5,919,152

TOTAL 1,040,416,364 (53,747,208)

(B) ACCUMMULATED SURPLUS PER BALANCE SHEET:

2018 2017

N N

Surplus/(Deficit) brought forward 336,732,105 390,379,313

Surplus/(Deficit) for the year 1,040,416,364 (53,647,208)

TOTAL 1,377,148,469 336,732,105

31: PHC BASKET FUNDS:

2018 2017 N N

Counterpart Funding 360,000,000 -

---------------- -----------------

360,000,000 -

========== ==========

Note:

This represents the KADUNA STATE GOVERNMENT counterpart contribution based on this

MOU.

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32. COMPARATIVE FIGURES

Certain comparative figures have been re-stated/adjusted in these financial

statements to enhance upon understanding and comparison.

33. SPECIAL TERMINOLOGY USED IN THIS REPORT:

(a) PHC-Primary Health Centre

(b) MenAfrivac - Meningitis In Africa Vaccination

(c) VCM – Community Voluntary Mobilizer

(d) MNCH – Maternal, New-Born Child Health

(e) IPDs - Immunisation Plus Drugs

(f) MoEP – Ministry of Economic Planning

(g) KSHA – Kaduna State House of Assembly

(h) HMIS - Health Management Information System

(1) TRIP – Tripartite Routine Immunization Programme

(j) KSPHCDA - Kaduna State Primary Health Care Development Agency

(k) ICCM - Integrated Community Case Management

(l) HTR - Hard To Reach

(m) ILRs - Ice Lined Refrigerators

(n) CMAM - Community Management of Acute Malnutrition

(o) IDSR - Integrated Disease Surveillance & Response

(p) RI - Routine Immunization

(q) SDDs - Solar Direct Drive

(r) WICR - Work in Cold Room

(s) HCs - Health Camps

(t) LGHA - Local Government Health Authority

(u) HMIS- Health Management Information System

(v) M&E - Monitoring and Evaluation

(u) KADENAP - Kaduna Emergency Nutrition Action Programme

(x) UNFPA - United Nations Fund for Population Activities

(xi) PHC Basket Fund: Memorandum of Understanding between

(1) Kaduna State Government,

(2) Aliko Dangote Foundation,

(3) Bill & Melinda Gates Foundation,

(4) Department for International Development Funds of UK & Northern Ireland,

(5) United Nations Children's Fund - UNICEF; and

(6) The Global Fund for fight Aids, Tuberculosis & Malaria

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