Management Letter · DMHS Deputy Minister for Health Services EOC Emergency Operation Center EVD...

Management Letter

On the Health System Strengthening Project (HSSP)/ Health Result Based Financing (HRBF) Design Project

For the period July 1, 2014 to June 30, 2015

Yusador S. Gaye, CPA, CGMA Auditor General, R.L.

Monrovia, Liberia

December 2015

1 Promoting Accountability of Public Resources

TABLE OF CONTENTS

1 DETAILED FINDINGS AND RECOMMENDATIONS ........................................................5

1.1 Financial Issue ....................................................................................................5

1.1.1 Procurement ........................................................................................................... 5

1.1.2 Contract Agreement ................................................................................................. 6

1.1.3 Third Party Payments ............................................................................................... 8

1.1.4 Withholding Tax ...................................................................................................... 9

1.2 Administrative Issue ........................................................................................ 11

1.2.1 Internal Audit Function ........................................................................................... 11

1.2.2 Project Implementation Manual............................................................................... 12

1.2.3 Project Technical Committee................................................................................... 12

1.2.4 Project Reports ...................................................................................................... 14

Management letter on the Health System Strengthening Project/ Health Result Based Financing (HRBF) Design Project For the period July 1, 2014 to June 30, 2015


ACRONYMS USED

Acronyms/Abbreviations/Symbol Meaning

AFP Audit Focal Person

AG Auditor General

CBO Community Based Organizations

CGMA Certified Global Management Accountant

CPA Certified Public Accountant

DMA Deputy Minister for Administration

DMHS Deputy Minister for Health Services

EOC Emergency Operation Center

EVD Ebola‟s Virus Disease

FS Financial Statements

GOL Government of Liberia

HRBF Health Result Based Financing

HRBFDP Health Result Based Financing and Design Project

HSSP Health Systems Strengthening Project

IFR Interim Financial Reports

INTOSAI International Organization of Supreme Audit Institutions

IPSAS International Public Sector Accounting Standards

ISSAI International Standards of Supreme Audit Institutions

LMDC Liberia Medical and Dental Council

MOH Ministry of Health

MOH&SW Ministry of Health and Social Welfare

No. Number

OFM Office of Financial Management

PBF Performance Based Financing

PCO Project Coordination Office

PFM Public Financial Management

PIM Project Implementation Manual

PPC Public Procurement & Concessions

QPR Quarterly Progress Report

SOE Statement of Expenditures

TA Technical Assistance

ToR Term of Reference

UNOPS United Nations Office for Project Services

USD/US$ United States Dollars



December 30, 2015

Dr. Bernice T. Dahn

Minister

Ministry of Health

Republic of Liberia

Dear Dr. Dahn: Re: Management Letter: Financial Audit of the Health System Strengthening Project

(HSSP)/Health Result Based Financing (HRBF) Design Project being implemented by the Ministry of Health for the Period July 1, 2014 to June 30, 2015

The audit of the financial statements of the Health System Strengthening Project (HSSP)/Health

Result Based Financing (HRBF) Design Project of the Ministry of Health for the period July 1, 2014

to June 30, 2015 was commissioned by the Auditor-General (AG) under the AG‟s statutory mandate

as provided for in Section 2.1.3 of the General Auditing Commission Act of 2014 as well as the Audit

Engagement Terms of Reference (ToR).

Introduction

The audit of the Health System Strengthening Project (HSSP)/Health Result Based Financing (HRBF) Design Project for the period July 1, 2014 to June 30, 2015 has been completed and the purpose of this letter is to bring to your attention the findings that were revealed during the audit.

Audit Scope and Determination of Responsibility

The audit of the project was carried out in accordance with the International Standards of Supreme

Audit Institutions (ISSAIs), as promulgated by International Organization of Supreme Audit

Institutions (INTOSAI) as well as the Audit Engagement Terms of Reference (ToR). These

standards require that we plan and perform the audit so as to obtain reasonable assurance about

whether the Health System Strengthening Project (HSSP)/Health Result Based Financing (HRBF)

Design Project Financial Statements and related records are free of material misstatements due to

errors or fraud and whether they comply with ethical requirements.

An audit involves:

Examination on a test basis of evidence supporting the amounts and disclosures in the financial statements;

Assessment of the accounting principles used and significant estimates made by

management; and

Evaluation of the overall financial statement presentation.

An audit also includes an examination, on a test basis, of evidence supporting compliance in all

material respects with the relevant laws and regulations which came to our attention and are

applicable to financial matters.

The matters mentioned in this letter are therefore those that were identified through tests



considered necessary for the purpose of the audit, and it is possible that there might be other

matters and/or weaknesses that were not identified.

The financial statements, maintenance of effective control measures and compliance with laws and

regulations are the responsibility of the Management of the Health System Strengthening Project

(HSSP)/Health Result Based Financing (HRBF) Design Project. Our responsibility is to express an

opinion on these financial statements.

The audit findings which were identified during the course of the audit are included in this report. Appreciation

We would like to express our appreciation for the courtesy extended and assistance rendered by

the staff of the Health System Strengthening Project (HSSP)/Health Result Based Financing (HRBF)

Design Project of the Ministry of Health (MOH) during the audit.

Monrovia, Liberia

December 2015



1 DETAILED FINDINGS AND RECOMMENDATIONS

1.1 Financial Issues

1.1.1 Procurement

Observation

1.1.1.1 Section 54(1) of the 2010 Amended Public Procurement and Concessions (PPC) Act

states that, “Quotations shall be requested in writing from as many bidders as

practicable, but from at least three (3) bidders.”

1.1.1.2 During the conduct of our audit, we observed that the HSSP/HRBF Design Project

Management authorized a payment of US$2,550.00 to LR & Son representing payment

for communication and modem for the HSSP Project without soliciting the required

number of quotations.

Risk

1.1.1.3 Failure to obtain the required number of quotations is a breach of the PPC Act and could

lead to value for money not been achieved.

Recommendation

1.1.1.4 The Management of the HSSP/HRBF Design Project should provide justification for not

soliciting the required number of quotations for the above transaction.

1.1.1.5 Going forward, the Management of HSSP/HRBF Design Project should ensure that the

provisions of the PPC Act are unconditionally adhered to.

Management Response

1.1.1.6 The Project Management acknowledges the procurement issue raised in the audit.

Management wants to register that procurement transactions under the HRSP/HSSP are

primarily governed by the World Bank (WB) procurement guidelines. Notwithstanding,

the PPCC Act is considered if the need arises. The MOH does not separate contractual

arrangements separately for the World Bank‟s related projects.

1.1.1.7 Under the WB procurement guidelines, the procurement of fuel and scratch cards are

considered as operational expenses. Therefore, it only requires that one follows the

shopping method, if so desired.

1.1.1.8 In the case of the issue raised involving LR & Son, we agree that there were only two

quotations. The problem is that we were being constrained to procure Cellcom scratch

cards for modem subscription and that LR & Son and the other vendors were the only

available distributors for Cellcom. Cellcom could not sell to us directly without making

cash payment; Cellcom operates on a prepaid arrangement.



1.1.1.9 Going forward, if such situation emerges, the project management office will ensure that

a „Note to the File‟ is documented to support the expected transaction(s).

Auditor General’s Position

1.1.1.10 Section 3.5 of the World Bank Procurement Guidelines states that “Shopping is a

procurement method based on comparing price quotations obtained from several

suppliers (in the case of goods), from several contractors (in the case of civil works), or

service providers (in the case of non-consulting services) with a minimum of three, to

assure competitive prices, and is an appropriate method for procuring limited quantities

of readily available off-the-shelf goods or standard specification commodities of small

value, or simple civil works of small value when more competitive methods are not

justified on the basis of cost and efficiency. If the Borrower has been unable to obtain at

least three quotations, it shall provide the Bank with the reasons and justification why no

other competitive method could be considered and obtain a no objection before

proceeding on the basis of the only responses already received”. Therefore, we maintain

our audit recommendation.

1.1.2 Contract Agreement

Observation

1.1.2.1 Section 7.1 of the MOH Financial Management Policies and Procedure Manual states that

“the objective of the payments procedures is to ensure that all expenditures paid from

the Grant are budgeted for, supported by valid purchase order, proof of goods/ service

received, goods are acceptable and, are properly approved and authorized”.

1.1.2.2 During the course of the audit, we observed that the HSSP/HRBF Design Project

Management authorized payments totaling US$3,093 to Aminata & Sons Inc,

representing payments for the supply of fuel/gas for the HSSP Project vehicles on June

4, 2015 without adhering to the requirement of the Amended PPC Act of 2010.

1.1.2.3 Additional, the Liberia Medical and Dental Council (LMDC) Management made payment

of US$500.00 to Jerry Kollie for Contractor Services rendered without evidence of any

service be perform by Mr. Kollie.

Risk

1.1.2.4 Purchasing of fuel or gas without adhering to the required provision of the 2010

Amended PPC Act, is a breach and could lead to value for money not been achieve

1.1.2.5 Payment to contractor without evidence of services rendered is a violation of section 7.1

of the Ministry of Health financial procedure manual and could lead to the non-

achievement of the Project objectives.



Recommendation

1.1.2.6 The Management of the HSSP/HRBF Design Project should provide justification for the

procurement of fuel without adhering to the required provision of the Amended PPC Act

of 2010.

1.1.2.7 The Management of HSSP/HRBF Design Project should provide justification for payment

made to Jerry Kollie without evidence of any service rendered.

Management Response

1.1.2.8 The MOH had a contract with Aminata & Sons Inc. for the procurement of gas/fuel for

the entire Ministry‟s operation for the period of the procurement. All projects within the

Ministry use this contract to procure gas/fuel for operational support and the HSSP/HRBF

is no exception. However, the contract with Aminata & Son Inc. expired at the end of

the fiscal year. While the Ministry was in the process of renewing said contract, there

was an urgent need to supply gas/fuel for the Project vehicles, including ambulances

assigned at various health centers.

1.1.2.9 The Project Management will take corrective action and will ensure that all Contractual

Agreements for vendors are adhere to and/or the shopping method of procurement is

utilized going forward to avoid the reoccurrence of the audit observations or findings

mentioned. If it becomes compelling due to unexpected situation, we will do „Note to the

File‟ to support the transaction.

1.1.2.10 We agree that payment made to Jerry Kollie was done by the Liberia Medical and Dental

Council (LMDC) with funding from the HSSP/(HRBF) Design Project for which LMDC is

required to provide retirement report to the HSSP Management. From the feedback we

obtained from the LMDC, there may have been a confusion in nomenclature as to

whether or not the task performed by Mr. Kollie was considered getting consultancy fee

or an honorarium. Nonetheless, Management of the HSSP/HRBF will work with LMDC

Management to ensure that payments made to contractors are carried out in compliance

with the Ministry of Health Financial Management Policies and Procedure Manual.


1.1.2.11 The Management of HSSP/HRBF should ensure that procurement activities of the project

are carried out in line with the Ministry of Health financial procedure manual.

1.1.2.12 The justification by the HSSP/HRBF Management in relation to the payment of US$500

to Jerry Kollie is not adequate. Therefore, the Management of HSSP/HBRF should

account for the US$500 payment made by LMDC to Mr. Jerry Kollie.



1.1.3 Third Party Payments

Observation

1.1.3.1 Section 7.3 Paragraph 2 of the Ministry of Health Financial Management Policies and

Procedure Manual states that “Payments for goods and services provided are made only

to the vendor/service provider. No payments shall be made to third parties.”

1.1.3.2 During the conduct of the audit, it was observed that payment in the amount of

US$2,000 which represents salary for Mark W.S. Kieh was made to Ednajean Jallah

without evidence of authorization from the payees to support the payments.

1.1.3.3 Similarly, a payment of US$500.00 representing quarterly verification for several verifiers

was made to Mark W.S. Kieh without evidence of full cash disbursement to the payees.

See table 1 below for details:

Table 1: Salary payment made to third party plus quarterly verification payment made

to third party

# Date Reference Payees Payment made to Amount(US$)

1. Nov. 17, 2014 00016571 Mark W. S. Kieh Ednajean Jallah 2,000.00

2. July 27, 2014 0576520 Obed Dolo, and others Mark W.S. Kieh 500.00

1.1.3.4 It was also observed that a payment of US$1,600 in favor of six verifiers representing

payment for quarterly verification carried out at the Redemption Hospital was made in

the name of Nyaquoi K. Kargbo, on December 9, 2014 without evidence of onward

payments to the verifiers. See table 2 below for details:

Table 2: Third party payment made for quarterly verification

# Date Reference Payees Payment made to Amount(US$)

1. Dec. 9, 2014 00016568. Benedict Kolee and others Nyaquoi K. Kargbo 1,600.00

1.1.3.5 Additionally, two payments in the amount of US$2,000 and US$400 respectively were

made to D. Morris N. Farwen, LMDC Finance Officer for the purchase of stationeries and

payment for honorarium to five LMDC Staff for their contribution to HSSP. See table 3

below for details

Table 3: Third party payment made for stationeries and honorarium # Date Reference Payees Payment made to Amount(US$)

1. Nov. 17, 2014 000016572 J.B Stationery Business Center

D. Morris N. Farwen 2,000.00

2. Dec. 12, 2014 00016569 Patrick B. Josiah and others

D. Morris N. Farwen 400.00

Risk

1.1.3.6 Payments to third party are violation of the Ministry of Health Financial Management

Policies and Procedure Manual and B. 28 of the PFM Regulation of 2010 which could lead



to the project fund being diverted into personal use.

Recommendation

1.1.3.7 The Management of the HSSP/ HRBF Design Project should provide justification for not

adhering to Section 7.3 of the Ministry of Health Financial Management Policies and

Procedure Manual and B. 28 of the PFM Regulations of 2010.

1.1.3.8 Going forward, the Management of the HSSP/ HRBF Design Project should ensure

adherence to the Ministry of Health Financial Management Policies and Procedure

Manual.

Management Response

1.1.3.9 Management acknowledges your findings and notes that the LMDC was responsible for

all payments made under the heading “third party” as mentioned.

1.1.3.10 We also note that there may have been some procedural errors involved in the

transactions though the beneficiaries rightfully received their payments as per our own

inquiries conducted. Meanwhile, we will compel the LMDC to provide documentation for

the action taken. Going forward, we will ensure that payments to be made by the LMDC

Management for either salaries, goods, etc are done in the name of the payee(s) as

required.


1.1.3.11 We acknowledge Management‟s acceptance of our recommendations. However, we will

make a follow-up on the implementation of the audit recommendations.

1.1.4 Withholding Tax

Observation

1.1.4.1 Section 52(a) of the 2011 Amended Revenue Code of Liberia states that” a taxpayer is

required to pay the correct tax liability on or before the payment due date. If a taxpayer

does not pay by that date (determined with regard to any granted extension of time to

make payment) the amount shown as tax liability on the taxpayer‟s return, a penalty is

imposed. If the delay in payment is for not more than a month, the penalty is 5% of the

amount of tax shown”.

1.1.4.2 Also, Section 52 (f) paragraph 1, of the 2011 Amended Revenue Code of Liberia states

that” if a Payer makes a payment to a resident for services rendered, and the services

are not the subject of a contract of employment, the payer is required to withhold tax at

the rate of 10% of the amount of the payment”.

1.1.4.3 Section 52(e) also states that a payer who makes a payment of wages or salary to an

employee in an amount that during the tax year exceeds the standard deduction amount



of Section 205(a) is required to withhold a tax from each payment in according with the

income tax rates specified in Section 200(a).

1.1.4.4 Additionally, Section three(3) of contract number 002/2013 TA-PBF, entered into

between the Ministry of Health and the Liberia Medical and Dental Council (LMDC)

requires that the contract cost paid to LMDC is inclusive of all of the consultants‟ cost

and profits as well as tax obligation that might be imposed on the consultants.

1.1.4.5 During the conduct of the audit, we observed that the LMDC Management failed to

deduct and remit the applicable withholding taxes from the total of US US$17,400 paid

to various consultants/employees for services rendered for four (4) months as required

by the 2011 Amended Revenue Code of Liberia. See table 4 below for details:

Table 4 withholding Tax

Tax period Names Position Gross Monthly

Salary US$

Taxable Income For Four Months

US$

03–30-14 to 06-30-14

Mark W.S. Kieh Technical Coordinator/HSSP

2,000.00 8,000.00

03–30-14 to 06-30-14

James K. Sorsor, Sr. Coach/HSSP 1,500.00 6,000.00

03–30-14 to 06-30-14

Kendrick Kiawon Coach/HSSP 500.00 2,000.00

03–30-14 to 06-30-14

D. Morris N. Farwen Comptroller 350.00 1,400.00

Total 4,350.00 17,400.00

Risk

1.1.4.6 Failure to withhold and subsequently remit taxes to the Liberia Revenue Authority as

required by the 2011 Amended Revenue Code of Liberia is a breach and could deprived

the Government of Liberia of much needed resources.

Recommendation

1.1.4.7 The Management of HSSP/ HRBF Design Project should ensure that the require taxes

and its penalties are paid to the Liberia Revenue Authority.

1.1.4.8 Going forward, the HSSP/ HRBF Design Project Management should ensure that the

required taxes are deducted and subsequently remitted to the Liberia Revenue Authority

on payment made to consultants/employees for services rendered.

Management Response

1.1.4.9 Management recognizes your findings and will make sure that the Management of LMDC

subsequently deduct and remit on a timely basis the required taxes from its

employees/consultants. For the amount of US$1,740.00 (US$17,400.00*10%) not

withheld, the LMDC is liable and will be made to pay said amount into GOL Revenue or



provide evidence that it has already been paid. Further, the LMDC will be written

formally requesting for the regularization of deducting withholding taxes from

consultancy fees and salaries as required.


1.1.4.10 We acknowledge Management‟s acceptance of our recommendations. However, we will

make a follow-up on the implementation of the audit recommendations.

1.2 Administrative Issues

1.2.1 Internal Audit Function

Observation

1.2.1.1 Section 15, paragraph 15 of the Ministry of Health Financial Management Policies and

Procedure Manual states that, “The Internal Auditors should furnish an audit report to

the Minister of Health and all Deputy Ministers with an executive summary of the critical

issues/findings that require attention of the Senior Management”.

1.2.1.2 During the conduct of the audit, it was observed that the Internal Audit Unit of the

Ministry of Health did not conduct an audit on the activities of the HSSP/HRBF Design

Project.

Risk

1.2.1.3 The lack of an internal audit report on the assessment of the financial and administrative

controls of the HSSP/HRBFDP could lead to errors not being detected and reported on a

timely basis for corrective action.

Recommendation

1.2.1.4 The Internal Audit Unit should conduct periodic audit on the activities of the HSSP/ HRBF

Design Project and provide report to senior Management for implementation.

Management Response

1.2.1.5 Management accepts your findings and will encourage the MOH Internal Audit Unit to

carry out periodic review and audit of the HSSP/ Health Result Based Financing (HRBF)

Design Project and will ensure that audit reports from Internal Audit Unit are submitted

to Senior Management for implementation as required by Section 15 of the Ministry of

Health Financial Management Policies and Procedure Manual.


1.2.1.6 We acknowledge Management‟s acceptance of our recommendation. However, we will

make a follow-up on the implementation of the audit recommendation.



1.2.2 Project Implementation Manual

Observation

1.2.2.1 Section II, paragraph I of the HSSP/ HRBF Design Project Grant Agreement signed on

July 13, 2013 requires the adoption of a Project Operations Manual to guide the

implementation of the Project. The Project Implementation Manual shall be in form and

substance satisfactory to the World Bank, containing detailed administrative,

organizational, procurement, financial management, safeguards, monitoring and

evaluation procedures as shall be required for the Project.

1.2.2.2 During the conduct of the audit, we observed that the HSSP/ HRBF Design Project

Management operated for a period of two years without an approved Project

Implementation Manual to guide its operations.

Risk

1.2.2.3 In the absence of an approve Project Implementation Manual, implementation of the

project activities could be conducted arbitrarily which could lead to the project objective

not being achieved.

Recommendation

1.2.2.4 The Project Coordinating Office of the HSSP/ HRBF Design Project should ensure that

the Project Implementation Manual is finalized and adopted to guide the operations of

the project.

Management Response

1.2.2.5 We note the recommendation. However, we wish to indicate that implementation of the

HSSP Pre-pilot was guided by a mutually agreed draft Project Implementation Manual

(PIM) with the understanding that same will be finalized based upon experiences gained

during the HSSP Pre-pilot. To this end, a consultant was competitively selected to

commence work which was suspended due to the Ebola outbreak. However, the PIM will

be finalized and adopted before the next audit.




1.2.3 Project Technical Committee

Observation

1.2.3.1 Section I, paragraph 1 of the HSSP/ HRBF Design Project‟s Grant Agreement signed on

July 13, 2013, required the establishment of a Project Technical Committee one month

after the effective date of the Grant Agreement and thereafter maintain, throughout the

implementation of the Project, a Project Technical Committee with functions,



composition and resources satisfactory to the Association, to be responsible for

overseeing the implementation of the Project.

1.2.3.2 Without limitation to the provisions of Paragraph I, the Project Technical Committee shall

meet quarterly.

1.2.3.3 During the conduct of the audit, we observed that there was no evidence to show that

the Project Technical Committee met quarterly for the period under audit to discuss the

project activities as required by the Project Grant Agreement.

Risk

1.2.3.4 In the absence of the Project Technical Committee quarterly meeting, implementation of

the project activities could be hindered, thereby affecting the timely implementation of

the project‟s activities.

Recommendation

1.2.3.5 The Project Technical Committee of the HSSP/ HRBF Design Project should provide

justification why the Project Technical Committee failed to meet quarterly.

1.2.3.6 Going forward, the Project Management should ensure that the HSSP/ HRBF Design

Project Technical Committee meet quarterly as required by the Project‟s Grant

Agreement.

Management Response

1.2.3.7 We note the recommendation and acknowledge that the Project Technical Committee

(PTC) has not been functional for the period under review due largely to the outbreak of

the EVD. As a matter of fact, during the period under review, the Minister of Health

mandated that all program and project heads as well as technical staff focus their

attention on the fight against the EVD. Thus, the Chair of the Project‟s Technical

Committee who is the Deputy Minister for Health Services & Chief Medical Officer, R.L

was heavily focused on the restoration of the health systems. Therefore, there was no

time to call PTC meeting couple with the slow pace of project implementation due to the

outbreak. Going forward, the project management will ensure the functionality of the

PTC and will document the minutes thereof.




.



1.2.4 Project Reports

Observation

1.2.4.1 Section II, E of the HSSP/ HRBF Design Project Grant Agreement signed on July 13,

2013 requires the Project Management to prepare a program of activities (including

Training and Operating Cost) proposed for inclusion in the Project during the following

calendar year, including: (a) a detailed timetable for the sequencing and implementation

of such activities and (b) a proposed budget and financing plan for such activities. The

Project Management shall furnish such program of activities to the World Bank no later

than June 15 of each year, for its review and approval by the World Bank.

1.2.4.2 Also, Section II, F states, “without limitation upon the other reporting obligations under

the Grant Agreement, the Ministry of Health shall regularly collect and compile on a

semi-annual basis, and submit to the World Bank as part of the Project Report, reports

on the status of compliance with the Safeguard Documents, giving details of(a) measure

taken in furtherance of the Safeguard Documents;(b) conditions, if any, which interfere

or threaten with smooth implementation of the Safeguard Documents; and(c) remedial

measures taken or required or to be taken to address such conditions”.

1.2.4.3 Additionally, Section III mandates that the HSSP/ HRBF Design Project Management

shall monitor and evaluate the progress of the Project and prepare Project Reports in

accordance with the provisions of section 2.06 of the Standard Conditions and on the

basis of indicators acceptable to the World Bank and set in the Project Implementation

Manual. Each Project shall cover the period of one calendar semester, and shall be

furnished to the World Bank by June 1, and December 1, of each calendar year.

1.2.4.4 HSSP/ HRBF Design Project Management shall also prepare the completion report in

accordance with the provisions of Section 2.06 of the Standard Conditions. The

completion Report shall be furnished to the World Bank not later than six (6) months

after the Closing Date.

1.2.4.5 During the conduct of the audit, we observed that there was no evidence to show that

the above mentioned reports of the Project were prepared by the Project Management.

Risk

1.2.4.6 In the absence of the above mentioned reports, the status of the implementation of the

Project activities cannot be assured.

Recommendation

1.2.4.7 Going forward, the Management of the HSSP/ HRBF Design Project should ensure that

all reports should be prepared as enshrined in the Grant Agreement of the project.



Management Response

1.2.4.8 We note the recommendation. However, project implementation activities were very

slow due to the Ebola outbreak and as such, quarterly progress reports for three

quarters were not prepared and submitted. As a matter of fact, the senior management

of the MOH mandated that the project as well as other projects lend full operational

support to the fight against the EVD including the secondment of HSSP staff to support

the Emergency Operation Center (EOC). During the period of the E

VD, all pre-pilot activities of the HSSP were halted.

1.2.4.9 Please see attached last quarter (April – June 2015) programmatic report from the

Project Coordination Office. Going forward, the HSSP/ (HRBF) Design Project

Management will ensure that the various reports as required by the Project Grant

Agreement are prepared and submitted to the relevant stakeholders.




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