SAIP OM: Application for an ESAP2 Grant
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Version April 2014
Ethiopia
Protection of Basic Services
Social Accountability
Program
Grant Agreement [TF099878]
SAIP
Operational Manual
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Contents
List of Abbreviations ______________________________________ 14
1. Introduction and Purpose of the Manual _____________________ 16
1.1 Protection of Basic Services Social Accountability Program (PBS-ESAP)17
1.1.1 Background _________________________________________________________ 17
1.1.2 Objectives of ESAP2 __________________________________________________ 18
1.1.3 ESAP2 Grant Scheme and Budget ________________________________________ 19
1.2 Social Accountability ___________________________________ 20
1.2.1 Social Accountability Tools _____________________________________________ 20
1.2.2 Participatory Budgeting (PB) ___________________________________________ 21
1.2.3 Public Expenditure Tracking (PET) _______________________________________ 21
1.2.4 Citizens’ Report Cards (CRC) ____________________________________________ 22
1.2.5 Community Score Card (CSC) ___________________________________________ 22
1.3 Sectors _____________________________________________ 22
1.3.1 Education ___________________________________________________________ 22
1.3.2 Health _____________________________________________________________ 23
1.3.3 Water and Sanitation _________________________________________________ 23
1.3.4 Agriculture __________________________________________________________ 23
1.3.5 Rural Roads _________________________________________________________ 24
2. Application for anESAP2 Grant ____________________________ 25
2.1 Eligibility ___________________________________________ 25
2.1.1 Eligibility of the Applicants: Who Can Apply? ______________________________ 25
2.1.2 Eligibility of Applications: What Do You Need to Address? ___________________ 25
2.1.3 Eligibility of Costs: What Can Be Covered? ________________________________ 26
2.2 Period of Grant Implementation ___________________________ 28
2.3 Application Submission _________________________________ 29
2.4 Request for Clarifications ________________________________ 30
2.5 Evaluation, Selection and Contracting of Applications ___________ 31
2.5.1 Evaluation of Eligibility and Administrative Criteria _________________________ 31
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2.5.2 Evaluation of the Quality of the Grant Application and Applicant ______________ 32
2.5.2.2 Quality of Application _____________________________________ 35
2.5.2.3 Logical Framework _______________________________________ 39
2.5.2.4 Budget _______________________________________________ 40
2.5.2.5 Higher Relevance _______________________________________ 40
2.5.3 Provisional Selection (Shortlisting) of the Applications ______________________ 42
2.5.3.1 Financial Capacity Assessment _______________________________ 42
2.5.4 Contracting _________________________________________________________ 43
2.5.4.1 Assessor’s Requirements and Contract Negotiation _________________ 43
2.5.4.2 Agreement and Method of Payment ____________________________ 44
2.5.4.3 Amendment of the Grant ___________________________________ 45
2.5.4.4 Suspension and Termination of the Grant _______________________ 45
3. Implementation of an ESAP2 Grant Project ___________________ 47
3.1 Roles and Responsibilities in Implementation _________________ 47
3.1.1 The Management Agency (MA) _________________________________________ 47
3.1.2 The Social Accountability Implementing Partner (SAIP) ______________________ 47
3.2 Capacity Development & Training Program ___________________ 48
3.3 Monitoring and Reporting _______________________________ 49
3.3.1 Quarterly Reporting __________________________________________________ 49
3.3.1.1 Narrative Reporting ______________________________________ 49
3.3.1.2 Financial Reporting ______________________________________ 49
3.3.1.3 The Audit Report _________________________________________ 50
3.3.2 Final Reporting and Closing ____________________________________________ 51
3.3.2.1 Final Narrative Reporting __________________________________ 51
3.3.2.2 Final Financial Reporting and Audit Report ______________________ 52
3.3.2.3 Close Out ______________________________________________ 53
3.3.3 Monitoring and Evaluation _____________________________________________ 53
3.3.3.1 M&E of Progress and Results ________________________________ 53
3.3.3.2 M&E of Financial Implementation _____________________________ 55
3.3.4 Collecting and Disseminating Good Practices ______________________________ 55
3.3.4.1 Collecting Good Practices during Project Implementation ____________ 56
3.3.4.2 Final Dissemination of Results and Lessons Learnt _________________ 56
4. Financial Requirements and Procurement ____________________ 57
4.1 General Accounting Principles ____________________________ 57
4.1.1 General Accounting Policies ____________________________________________ 57
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4.1.1.1 Consistency ____________________________________________ 57
4.1.1.2 Income________________________________________________ 57
4.1.1.3 Categories of Expenditures __________________________________ 57
4.1.1.4 Transparency ___________________________________________ 57
4.1.1.5 Materiality _____________________________________________ 58
4.1.1.6 Disclosure _____________________________________________ 58
4.1.2 Specific Accounting Policies ____________________________________________ 58
4.1.2.1 Financial/Accounting Year __________________________________ 58
4.1.2.2 Basis of Accounting _______________________________________ 58
4.1.2.3 The Accounting System ____________________________________ 58
4.1.2.4 Fixed Assets ____________________________________________ 58
4.1.2.5 Staffing Requirements and Division of Responsibilities ______________ 58
4.1.2.6 IT requirements _________________________________________ 59
4.1.2.7 Internal Controls_________________________________________ 59
4.1.2.8 Segregation of Duties ______________________________________ 59
4.1.2.9 Clear Chart of Account and Budget Code _______________________ 60
4.1.2.10 Cash Management ______________________________________ 60
4.1.2.11 Cheque Payment and Bank Account Management _________________ 60
4.1.2.12 Bank Reconciliation _______________________________________ 62
4.1.2.13 Advances ______________________________________________ 62
4.1.2.14 Budget and Expenditure Control ______________________________ 63
4.2Procurement from the ESAP2 Grant Budget ___________________ 63
5. FAQs ______________________________________________ 64
5.1 Grant Project Planning of Activities _________________________ 64
5.2 Grant Project Financial Planning and Management _____________ 64
5.3 Reimbursable and Eligible Costs ___________________________ 64
5.4 General Grant Project Reporting ___________________________ 67
5.4.1 Grant Project Quarterly Reporting _______________________________________ 68
5.4.2 Grant Project Final Reporting ___________________________________________ 70
5.4.3 Audit Reports _______________________________________________________ 71
Annexes: _______________________________________________ 72
Annex A _______________________________________________ 73
ESAP2 Grant Application Format _____________________________ 73
Project Title ____________________________________________ 73
Grant Budget Requested ($) _________________________________ 73
Date of submission _______________________________________ 73
Full name of lead organization / Applicant #1 _____________________ 76
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Acronym _______________________________________________ 76
Nationality _____________________________________________ 76
Legal status _____________________________________________ 76
Full name of partner organization / Applicant #2 __________________ 77
(delete sections below in case application is submitted by an individual
organization) ___________________________________________ 77
Acronym _______________________________________________ 77
Full name of partner organization / Applicant #3 __________________ 78
(delete sections below in case application is submitted by a partnership of two
organizations) __________________________________________ 78
Acronym _______________________________________________ 78
Full name of partner organization / Applicant #4 __________________ 79
(delete sections below in case application is submitted by a partnership of
three organizations) ______________________________________ 79
Acronym _______________________________________________ 79
Annex B _______________________________________________ 89
ESAP2 Logical Framework Format ____________________________ 89
Annex C _______________________________________________ 91
ESAP2 Action Plan Format __________________________________ 91
General guidelines: _______________________________________________________ 91
Budget Format ___________________________________________________________ 94
Detailed Training / Workshop Sheet __________________________________________ 97
Staffing Schedule _________________________________________________________ 99
Budget Note ____________________________________________________________ 100
Annex E ______________________________________________ 101
ESAP2 Grant Application Partnership Statement _________________ 101
Partnership statement ____________________________________________________ 101
Full legal name _________________________________________ 102
(business name) ________________________________________ 102
Annex F ______________________________________________ 103
ESAP2 List of Woredas of Particular Relevance __________________ 103
Addis Ababa City Administration ____________________________ 104
Addis Ketema Sub City ____________________________________ 104
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Arada Sub City__________________________________________ 104
Kirkos Sub City _________________________________________ 104
Ledeta Sub City _________________________________________ 104
Nefas Silk Lafto Sub City __________________________________ 104
Amhara Regional State ____________________________________ 104
Bahir Dar Town _________________________________________ 104
Bure _________________________________________________ 104
Dangela ______________________________________________ 104
DebreMarkos __________________________________________ 104
Ephrata Gidem _________________________________________ 104
Farta ________________________________________________ 104
Metema ______________________________________________ 104
NefasMewchia __________________________________________ 104
BenishangulGumuz Regional State ___________________________ 104
Asosa town ____________________________________________ 104
Dangur _______________________________________________ 104
Kambashi _____________________________________________ 104
Mandura ______________________________________________ 104
Menge _______________________________________________ 104
Dire Dawa City Administration ______________________________ 104
Kebele 02 _____________________________________________ 104
Kebele 03 _____________________________________________ 104
Kebele 05 _____________________________________________ 104
Kebele 08 _____________________________________________ 104
Harari Regional State_____________________________________ 104
Hakim _______________________________________________ 104
Oromia Regional State ____________________________________ 104
Agaro ________________________________________________ 104
Alle 104
Becho ________________________________________________ 104
Bedele _______________________________________________ 104
Bishoftu ______________________________________________ 104
Dandi ________________________________________________ 104
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Dawo ________________________________________________ 104
Degem _______________________________________________ 104
Dugda ________________________________________________ 104
Ejere ________________________________________________ 104
Fedis ________________________________________________ 104
Fental ________________________________________________ 104
GebreGuracha __________________________________________ 104
Ghimbi _______________________________________________ 104
Girja _________________________________________________ 104
Goma ________________________________________________ 104
Haromaya _____________________________________________ 104
Hurumu ______________________________________________ 104
Jarso ________________________________________________ 104
Jimma town ___________________________________________ 104
Kersa (around Hararghe) __________________________________ 104
Kersa (around Jimma) ____________________________________ 104
Kombolcha ____________________________________________ 104
Legehida ______________________________________________ 104
Mettu ________________________________________________ 104
Mulo ________________________________________________ 104
Sawula _______________________________________________ 104
Sebeta _______________________________________________ 104
SedenSodo ____________________________________________ 104
Shalla (Aye) ___________________________________________ 104
Shashemene ___________________________________________ 104
Welmera ______________________________________________ 104
Woliso _______________________________________________ 104
Wuchalle _____________________________________________ 104
Yayo _________________________________________________ 104
Somali Regional State ____________________________________ 104
Aisha ________________________________________________ 104
Shinele _______________________________________________ 104
Southern Nations and Nationalities People Regional State (SNNPRS) ___ 104
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Chencha ______________________________________________ 104
Ghibe ________________________________________________ 104
Hawwasa Town _________________________________________ 104
Limu ________________________________________________ 104
Male _________________________________________________ 104
Misha ________________________________________________ 104
Tigray Regional State _____________________________________ 104
Ahferom ______________________________________________ 104
Alamata ______________________________________________ 104
Dugda ________________________________________________ 104
Tembein ______________________________________________ 104
Genta ________________________________________________ 104
Haffeshom ____________________________________________ 104
GuloMekeda ___________________________________________ 104
KaftaHumera __________________________________________ 104
KeltelteAwealo _________________________________________ 104
Kola Tembein __________________________________________ 104
MedebayZana __________________________________________ 104
Mekele _______________________________________________ 104
MerebLeke ____________________________________________ 104
ShartiSamre ___________________________________________ 104
Somali National Regional State ______________________________ 105
Southern Nations, Nationalities People Regional State _____________ 105
Tigray National Regional State ______________________________ 106
Addis Ababa City Administration ____________________________ 107
Afar National Regional State ________________________________ 107
Amhara National Regional State _____________________________ 107
BenishangulGumuz National Regional State ____________________ 107
Dire Dawa City Administration ______________________________ 107
Gambella National Regional State ____________________________ 107
Harari National Regional State ______________________________ 107
Oromia National Regional State _____________________________ 108
Somali National Regional State ______________________________ 108
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Southern Nations and Nationalities People’s Regional State (SNNPR) __ 108
Tigray National Regional State ______________________________ 108
Annex G ______________________________________________ 109
ESAP2 Eligibility and Administrative Requirements Grid ___________ 109
The lead applicant is a legal entity established for not for profit motives and is
registered with the Government of Ethiopia as an Ethiopian Charity or Society
or an Ethiopian Residents Charity (and documentary proof of this is provided).
109
(If applicable) All partners in the application are legal entities established for
not for profit motives and are registered with the Government of Ethiopia as
Ethiopian Charities or Societies or Ethiopian Residents Charities(and
documentary proof of this is provided). _______________________ 109
The application targets at least two sectors _____________________ 109
The application targets a minimum of 3 and a maximum of 5 woredas __ 109
Per woreda, the application targets a minimum of 3 kebeles _________ 109
The application budget does not exceed the indicated maximum amount of
$237,000 for applications targeting 3 woredas, of $269,000 for applications
targeting 4 woredas or $300,000 for applications targeting 5 woredas __ 109
The application is received by the MA before the closing date and time of this
Call for Proposal ________________________________________ 110
The application is submitted in the formats annex to this Operational Manual
110
The Application is written in English __________________________ 110
The application is typed ___________________________________ 110
ESAP2 Grant Application __________________________________ 110
Supporting document of legal registration with the Government of Ethiopia of
all partners submitting the application ________________________ 110
ESAP2 Logical Framework _________________________________ 110
ESAP2 Action Plan for your Grant Project ______________________ 110
ESAP2 Budget Application, existing of the following four sheets: ______ 110
Budget Format _________________________________________ 110
Detailed Training Sheet ___________________________________ 110
Staffing Schedule ________________________________________ 110
Budget Note ___________________________________________ 110
(if applicable) ESAP2 Grant Application Partnership Statement signed by all
partners for this application (see annex E) ______________________ 110
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Annex H _______________________________________________ 111
ESAP2 Grant Application Evaluation Grid _______________________ 111
Annex I _______________________________________________ 117
ESAP2 Grant Agreement __________________________________ 117
Annex I-1 _____________________________________________ 135
ESAP2 Budget Modification Request Form ______________________ 135
Annex J ______________________________________________ 138
ESAP2 Grant Applicant’s Bank Detail Verification Format ___________ 138
Annex K ______________________________________________ 140
ESAP2 Grant Applicant’s Legal Verification Format _______________ 140
Annex L ______________________________________________ 142
ESAP2 Request for Advance Payment _________________________ 142
Annex M ______________________________________________ 144
ESAP2 Example Attendance Sheet Format ______________________ 144
Annex N ______________________________________________ 145
Procurement Manual for SAIPs participating in the Ethiopia Social
Accountability Program ___________________________________ 145
I. Introduction ________________________________________ 145
II. Expected procurement profile ___________________________ 146
III. Applicable procurement methods – Goods and Non-consulting services147
IV. Selection of Consultants ________________________________ 150
V. Procurement Planning (PP) _____________________________ 151
VI. Procurement records __________________________________ 151
VII. Review by the World Bank ______________________________ 152
VIII. Fraud and corruption _______________________________ 153
ANNEXES _____________________________________________ 154
Annex-1: Sample forms for request for quotation _________________ 154
Annex O ______________________________________________ 164
ESAP2 Timesheet Format for Time Spent by Staff _________________ 164
Full Legal Name Lead Organization ___________________________ 165
Official Address _________________________________________ 165
Name Contact Person _____________________________________ 165
Telephone Number ______________________________________ 165
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Partner Organizations ____________________________________ 165
(if applicable. Delete this row if not applicable) __________________ 165
Title of Grant Project _____________________________________ 165
Contract Number ________________________________________ 165
Contracted Grant Budget ($) ________________________________ 165
Grant project duration ____________________________________ 165
Current Reporting Period __________________________________ 165
Date Submission of Quarterly Report _________________________ 165
Signature Contact Person(Director) __________________________ 165
2.1 Which phase of the Social Accountability process are you currently in? 167
Please select only one phase per Woreda (mark with X). ___________ 167
Name of Woreda ________________________________________ 167
Phases of the Social Accountability process _____________________ 167
Citizens mobilization and access to information: service standards, targets,
planning, budgets _______________________________________ 167
SA tools application: assessing services & identifying needs, including
vulnerable groups _______________________________________ 167
Interface meetings between citizens and service providers: agree a joint action
plan (reform agenda) _____________________________________ 167
Monitoring the implementation of the joint action plan developed after the
interface meeting. _______________________________________ 167
1 167
2 167
3 167
4 167
5 167
2.2 How do you feel you are doing in this reporting quarter? ________ 167
Please be honest, so that the MA can provide support where needed. You can
specify per Woreda if needed. _______________________________ 167
Select only one answer: mark with X __________________________ 167
Please explain __________________________________________ 167
We are doing very well ____________________________________ 167
We are doing ok _________________________________________ 167
We are not doing so well, we need support ______________________ 167
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2.3 Challenges and opportunities ____________________________ 167
2.3.1 What service issues are citizens identifying, e.g. during rapid assessment,
SA tools application, interface meetings, monitoring of joint action plan
implementation? Please explain what opportunities and challenges you see for
service improvements (e.g. budget allocation). ___________________ 167
MA Outcome indicator 2.1 and OI 2.4 __________________________ 167
Maximum half page… ____________________________________ 168
2.3.2 What opportunities and challenges are you observing with the functioning
of the SAC to involve citizens in Social Accountability? Think about SAC
leadership with SA tools application; motivation of SAC members,
representation of vulnerable groups in FDGs, relationship among
citizens/service providers/local government in the SAC, SAC collaboration
with CBOs, sustainability of the SAC, etc. ______________________ 168
MA output indicator OI 2.1.1 ________________________________ 168
Maximum half page… ____________________________________ 168
2.3.3 What opportunities and challenges are you observing with the response of
service providers in the social accountability process? _____________ 168
MA outcome indicator 1.2 __________________________________ 168
Maximum half page… ____________________________________ 168
2.3.4 What opportunities and challenges do you experience in promoting Social
Accountability within the Kebeles (e.g. ongoing sensitization) and beyond (e.g.
collaboration with other NGOs, presentations at government organized
meetings, sharing in networks/forums. ________________________ 168
MA OI 4.2.2 ____________________________________________ 168
Maximum half page… ____________________________________ 168
2.3.5 Considering the above, what actions do you propose to take adsvantage of
the opportunities and to face the challenges? ____________________ 168
2.3.1 service issues raised by citizens: _________________________ 169
2.3.2 functioning of the SAC: _______________________________ 169
2.3.3 service providers response to SA: ________________________ 169
Annex Q ______________________________________________ 180
Final Narrative Report Format ______________________________ 180
Full Legal Name Lead Organization ___________________________ 180
Official Address _________________________________________ 180
Name Contact Person _____________________________________ 180
Telephone Number ______________________________________ 180
Partner Organizations ____________________________________ 180
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(if applicable. Delete if not applicable) ________________________ 180
Title of Grant Project _____________________________________ 180
Grant Agreement Reference Number __________________________ 180
Contracted Grant Budget ($) ________________________________ 180
Grant project duration ____________________________________ 180
Current Reporting Period __________________________________ 180
(minimum 2, thick the box: ) ______________________________ 181
(minimum 3 kebeles per woreda) ____________________________ 181
Date of Submission of Final Narrative Report ____________________ 181
Signature Contact Person __________________________________ 181
(please describe shortly the implementation of the grant project in the current
reporting period. By doing so, please highlight your main achievements and
challenges encountered. __________________________________ 182
Limit yourself to a maximum of 250 words.) ____________________ 182
Annex R: ______________________________________________ 194
ToR for the ESAP2 Audit Report on the Quarterly and Final Financial Reports
of Grants to SAIPs as part of PBS (a World Bank financed project) _____ 194
1. Background ________________________________________ 194
2. Objective of the project audit ____________________________ 194
3. Preparation of the quarterly and final financial reports _________ 195
4. Scope of the audit ____________________________________ 195
5. Quarterly / final financial reports _________________________ 197
Annex s: ______________________________________________ 200
ESAP2 Financial Reporting Format ___________________________ 200
Annex T: ______________________________________________ 233
Simplification of Financial Reporting Requirements of ESAP2 ________ 233
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List of Abbreviations
BT Budget Tracking
CBO Community-Based Organization
CFP Call for Proposals
CPV Check Payment Voucher
CRC Citizens’ Report Cards
CSC Community Score Card
CSO Civil Society Organization
CSP Charities and Societies Proclamation
DfID Department for International Development
ESAP Ethiopia Social Accountability Program
ESAP2 Ethiopia Social Accountability Program 2
EU European Union
FCA Financial Capacity Assessment
FTA Financial Transparency and Accountability
GoE Government of Ethiopia
MA Management Agency
MDTF Multi-Donor Trust Fund
M&E Monitoring and Evaluation
MoU Memorandum of Understanding
OFAG Office of the Federal Auditor General
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PB Participatory Budgeting
PBS Ethiopia Protection of Basic Services
PET Public Expenditure Tracking
SA Social Accountability
SAC Social Accountability Council
SAIP Social Accountability Implementing Partner
SNNPRS Southern Nations Nationalities and Peoples Regional State
SOE Statement of Expenditures
WB World Bank
SAIP OM: Introduction and Purpose of the Manual
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1. Introduction and Purpose of the Manual
In an effort to reduce poverty and enhance decentralized public service delivery to the poor,
the Government of Ethiopia (GoE), with the support of International Development Partners,
embarked on the Ethiopia Protection of Basic Services (PBS) project. PBS supports
Ethiopia’s progress towards the Millennium Development Goals and helps improve broad
based economic growth, governance and basic public service delivery.
The Ethiopia Social Accountability Program 2 (ESAP2) is part of PBS and seeks to improve
basic public service delivery by local governments. It aims to strengthen the use of social
accountability tools, approaches and mechanisms by citizens and citizen groups, civil society
organizations, local government officials and service providers as a means to make basic
service delivery more equitable, effective, efficient, responsive and accountable.
ESAP2 includes a grant scheme as a funding mechanism for social accountability initiatives
in Ethiopia. With funding from the scheme, grant projects can be implemented, which seek
to give voice to the needs, priorities and concerns of all citizens on their access to and quality
of basic public services in the areas of education, health, water and sanitation, agriculture
and rural roads – the sectors supported through PBS.
This Operational Manual is developed to guide Social Accountability Implementing Partners
(SAIPs) in their application for and implementation of an ESAP2 grant. The Operational
Manual contains a detailed description of all the rules and regulations that are applicable to
the grant scheme, its Call for Proposals and the actual implementation of a grant project. It
presents the application, evaluation and contracting of an ESAP2 grant project in chapter 2
and discusses the general requirements for implementation of and reporting on a grant
project in chapter 3. Chapter 4 is dedicated to the principles of proper financial management
and procurement by which the contracted organizations (SAIPs) need to abide. Chapter 5 is
set up according to the principle of FAQs (Frequently Asked Questions) and will provide the
SAIPs with answers to their most frequent and pressing questions on the implementation
and reimbursement of their ESAP2 grant project costs. Lastly, all standard formats which are
required to be used in the different phases of the ESAP2 grant scheme are annexed to this
Manual.
The Operational Manual is thus a guide for understanding what is expected from SAIPs and
what SAIPs can expect from the ESAP2 Management Agency (MA) to ensure there will be
equal and fair participation and a smooth and successful implementation.
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1.1 Protection of Basic Services Social Accountability Program (PBS-ESAP)
1.1.1 Background
At the beginning of the Millennium, Ethiopia’s human development indicators were amongst
the very lowest in the world. In an effort to reduce poverty and enhance decentralized public
service delivery to the poor, the GoE, with the support of International Development
Partners, embarked on the Ethiopia PBS project in 2006. PBS supports Ethiopia’s progress
towards the Millennium Development Goals and helps to improve broad based economic
growth, governance and basic public service delivery. The objective of PBS is to contribute to
expanding access and improving the quality of basic services in education, health,
agriculture, water supply and sanitation, and rural roads delivered by sub-national
governments, while continuing to deepen transparency and local accountability in service
delivery. The PBS program is owned by the GoE, is financed in large part by government
resources, and is implemented by using the country systems, while strengthening capacity
for improved public financial management and accountability.
PBS strives to strengthen and deepen financial transparency and accountability and Social
Accountability (SA) initiatives. The objectives are to work further towards enhancement of
transparency around public budgeting and monitoring procedures (planning, budget
preparation, expenditures and audits, performance monitoring), and to enhance and scale
up activities to engage civil society, citizens and citizen representative groups on basic
services planning, budgeting, implementation, and monitoring to ensure that public basic
service delivery reflects citizens’ needs and preferences.
PBS’ Social Accountability component is closely linked with the PBS component on Financial
Transparency and Accountability (FTA) and PBS aims to strengthen the cooperation
between the two components further going forward. The FTA component is implemented by
the Ministry of Finance and Economic Development through its decentralized system. It
supports the “supply side” of citizen’s engagement and promotes information and
communication activities with citizens on expected service standards, budgets and budget
use, and public education on budget processes. Under PBS 3, the objective of the FTA
component is to deepen citizens’ access to budget, expenditure and service delivery
information and thereby enhance the participation of citizens in the planning and budget
preparation processes. It aims to deepen engagement of citizens and citizen representative
groups in public planning, budget processes and public service delivery at the local level, and
will include support of local level discussion forums during and after budget formulation to
strengthen the participation in the local planning and budgeting processes.
The GoE is fully committed to the effective implementation of PBS, including the SA
initiatives. With respect to the Charities and Societies Proclamation (CSP), the Ministry of
Finance and Economic Development has assured that CSP will not impede the smooth
implementation of the SA activities of PBS. The approach to the delivery of the SA of the
Grant Scheme will continue the citizens’ engagement partnership framework already
established under the pilot phase. This framework specifies the roles, relationships, and
functions, and clarifies that SA for service delivery is about the efficiency and effectiveness of
service delivery and as such it is not an activity that will be impeded by the CSP. Moreover,
SAIP OM: Introduction and Purpose of the Manual
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PBS funding of SA activities is considered as resources provided to the GoE to finance a
government program. The GoEis committed to the principles specified in the framework for
implementation of the Ethiopia Social Accountability Program that citizens and their
organizations are the ones who engage with the service providers while local NGOs and
others participate as facilitators and in capacity building.
1.1.2 Objectives of ESAP2
The Ethiopia Social Accountability Program 2 (ESAP2) is part of PBS and seeks to improve
basic public service delivery by local governments by helping to make services better attuned
to the needs and priorities of citizens. The overall objective of ESAP2 is to strengthen the use
of SA tools, approaches and mechanisms by citizens and citizen groups, civil society
organizations, local government officials and service providers as a means to make basic
service delivery more equitable, effective, efficient, responsive and accountable. It targets
both men and women, including those living with HIV/Aids and/or disabilities.
ESAP2 is the logical follow-up of the pilot project ‘Ethiopia Social Accountability Project’
(ESAP1) that was implemented from January 2008 until June 2009. The purpose of the
second phase is to scale-up the SA activities. Considering the lessons learnt during the first
phase, ESAP2 will expand its coverage, put more emphasis on building capacity, on
mainstreaming socially excluded groups, and on institutionalization and strengthening of
monitoring and evaluation system.
ESAP2 as such seeks to give voice to the needs and concerns of all citizens regarding their
access to and the quality of basic public services – basic education, health, water and
sanitation, agricultural and rural roads. Through Social Accountability Implementing
Partners (SAIPs), the program seeks to bring citizens into dialogue with local governments
and service providers to contribute to and increase the demand for improved quality public
basic services. ESAP2 will make use of a range of tools, mechanisms and best practices to
build and enhance local capacity on SA in support of the GoE’s wider efforts to improve
transparency, accountability and citizens’ participation in public basic services delivery.
Service users and service providers will evaluate the access and quality of basic services using
SA tools and agree on joint actions for service delivery improvements.
Through grant projects, SAIPs will provide intensive training for selected community
representatives, citizen groups, and local government officials on SA principles, service
standards and on selected SA tools to evaluate service delivery performance, and facilitate
and support the use of the tools in selected woredas and kebeles.
SAIP OM: Introduction and Purpose of the Manual
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At the end of ESAP2, the program will have resulted in:
The above-mentioned objectives are to be achieved by implementing activities of the three
external components of which ESAP2 exists: Capacity Development and Training (see also
section 3.2), Monitoring and Evaluation (see also section 3.3.3) and, of course, the Grant
Scheme.
ESAP2 is financed by a Multi Donor Trust Fund (MDTF) involving development partners
through the World Bank. Currently, the development partners are Irish Aid, Department for
International Development (UK-DFID),Kreditanstalt für Wiederaufbau (Germany-KFW)
and the European Commission.
1.1.3 ESAP2 Grant Scheme and Budget
The grant scheme of ESAP2 is a vehicle for achieving the objectives of the program through
financial, technical and capacity development support to grantees (SAIPs). The grant scheme
of ESAP2 provides a funding opportunity to CSOs to develop and implement SA initiatives in
Ethiopia. Funds are allocated to projects that contribute to the objectives of ESAP2 and thus
seek to enhance citizens’ dialogue with local governments and service providers to contribute
to and increase the demand for improved quality services in the areas of education, health,
water and sanitation, agriculture and rural roads.
The total Grant Scheme Budget for the first round of the Call for Proposals (CFP) started at
$3,5 million but is expected to grow to $10 million by November 2012. Applicants can
submit a grant proposal with a maximum budget of $ 237,000 (when targeting 3 woredas),
$269,000 (when targeting 4 woredas) or $300,000 (when targeting 5 woredas).
The MDTF will make additional amounts available for this grant scheme. The total grant
budget is foreseen at $13 million with, in that case, approximately 45-55projects. As the
additional funding is expected to be released in due time, the next best applications under
the current CFP will be considered for funding, until the total budget expires. For details on
the exact award procedure of the current funds and the expected additional funds, see
section 2.5. In any circumstance, the MA reserves the right not to award all available funds.
Increased awareness of citizens and citizen groups of their rights, entitlements and
responsibilities to contribute to and demand better quality public basic service delivery;
Increased empowerment and involvement of citizens and citizen groups and
communities in planning, budgeting, and implementation and monitoring of the quality
of, access to and quantity of basic public service delivery;
Increased capacity of SAIPs to empower citizens and citizen groups on use of SA tools,
approaches and mechanisms;
Increased capacity of public basic service providers to respond to community and
citizens’ needs and preferences and be accountable;
Improved quality of basic services in education, health, agriculture, water and sanitation,
and rural roads attributed to the SA program.
SAIP OM: Introduction and Purpose of the Manual
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1.2 Social Accountability
ESAP2 and thus its grant scheme focuses on Social Accountability (SA). SA is an approach in
which citizens collectively demand for better public basic services from service providers,
and hold service providers accountable for their performance. SA is used as a mechanism to
inform and educate citizens of their constitutional rights, and responsibilities. It is also used
as a means to inform citizens about their public basic service entitlements and service
standards and engage communities with public officials and service providers to demand
more and better quality public basic services. SA is thus a principle of good governance that
relies on citizens’ engagement. ESAP2 seeks to build this engagement by using a range of
instruments and tools, such as participatory budgeting, monitoring of public service delivery,
and citizens’ report cards.
1.2.1 Social Accountability Tools
The basic SA tools that promote and foster effective, efficient, equitable and quality basic
service delivery are Participatory Budgeting, Public Expenditure Tracking, Citizens’ Report
Cards and Community Score Card. SAIPs should have an understanding of what these tools
are about and how to effectively make use of them in achieving the objectives of their grant
project and thus, eventually of ESAP2.
Ultimately, the effectiveness and sustainability of SA tools are improved when they are
“institutionalized” – that is, when the government has incorporated the use of these tools
into its practices and when the state’s own mechanisms of accountability are rendered more
transparent and open to citizens’ engagement. It is also improved when citizen groups and
community based organization and membership-based organizations actively and routinely
use SA mechanisms and tools to assess service providers’ performance, advocate and
Grant Scheme Budget at a glance
Total Grant Scheme Budget at the start of CFP1 $3,5 million
Total Grant Scheme Budget expected November 2012 $8,5 million
Foreseen Total Grant Scheme Budget $13 million
Maximum Budget Grant Application targeting 3 woredas $237,000
Maximum Budget Grant Application targeting 4 woredas $269,000
Maximum Budget Grant Application targeting 5 woredas $300,000
Number of SAIPs expected to be engaged after the November
2012 increase of the MDTF 29-30
Tentative number of SAIPs to be engaged based on total
foreseen grant budget 45-57
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negotiate for change, and participate in basic services planning and delivery.
By using the tools in the grant projects, capacity is built and lessons are generated by both
the Ethiopian civil society and the government sector.
A brief description of the four frequently used SA tools is given below. All tools have been
used in grant projects implemented under ESAP1. More information on the tools and how
they were applied in the ESAP1 grant projects can be found on the following sites:
1.2.2 Participatory Budgeting (PB)
The process of PB involves stakeholders and/or independent individuals, such as citizens
and citizen groups, in the formulation of the basic services budget. Through their
involvement, they can influence the amount and priorities of budgets allocated to basic
services delivery. In the process, stakeholders examine and assess public budgets in relation
to policy, preparation processes, implementation and outputs. This implies information
sharing, focus groups consultations, and collaborative discussions among different groups
and in the end, citizen contributions to governments’ decision-making. If deemed necessary,
civil society actors prepare alternative budgets aiming at influencing budget formulation by
expressing their preferences for budget allocations. PB usually occurs at the local level but
can be applied at higher levels of government.
1.2.3 Public Expenditure Tracking (PET)
PET surveys the flow of resources (human, financial, in-kind) through various levels of
government to observe how much of the originally allocated public resources reach each
level. Citizen groups can thus track how the local government actually spends funds, with the
aim of identifying leakages and/or bottlenecks in the flow of financial resources or inputs.
PET can track funds for basic services, such as funds for textbooks in primary education and
funds for medication in health clinics. It can stimulate reforms through access to relevant
information and reviewing priorities through interface meetings of government
representatives and community members. Information is disseminated through media,
publications and public meetings.
http://capacity4dev.ec.europa.eu/document/piloting-social-accountability-ethiopia
www.esap2.org.et
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1.2.4 Citizens’ Report Cards (CRC)
The CRC process involves gathering and disseminating citizen feedback on the access and
quality of services to facilitate improvements in service delivery. The CRC is designed for a
single locality and can be used in both rural and urban areas. CRC’s are surveys that compile
service users’ opinions on their satisfaction with service delivery, availability, usage, quality
and equity. A key component is interface meetings where citizens can engage with
government officials to address their concerns regarding service delivery, quality or equity
and jointly agree on a reform agenda and an action plan to be monitored by both sides.
1.2.5 Community Score Card (CSC)
A CSC is a tool where community members evaluate their access to basic services and the
quality of services they receive. It is a participatory tool for assessing, planning, monitoring
and evaluating basic services. In focus group discussions, community members develop
indicators to evaluate the services they receive. At the same time, the service providers also
assess in their focus group their performance in delivering services according to indicators.
Access, quality and equity of basic service delivery are indicators used for evaluating
performance. In interface meetings, service providers and service receivers present the
results of their assessments, and discuss and analyze discrepancies found. Jointly, a reform
agenda will be prepared with a plan of action to improve the services by all stakeholders. All
stakeholders jointly steer and monitor the implementation of the action plan.
1.3 Sectors
The ESAP2 Grant Scheme addresses five service sectors, namely education, health, water
and sanitation, agriculture and rural roads. The latter sector is new to the program, as it has
not been targeted in ESAP1. Applicants should demonstrate capacity and resources to
operate their SA activities in at least two or more of these five sectors. Prospective grantees
(SAIPs) are strongly encouraged to cover the performance of the sector as a whole in the
kebele / woreda, not only engage with individual service facilities (such as individual schools
or health centers). Below, we shortly sketch the sectors and provide examples on the
challenges that exist in each sector’s service delivery.
1.3.1 Education
According to the previous ESAP1 experiences, the quality, relevance and equity of education
have become a concern to citizens and citizen groups in Ethiopia. Examples of problems
identified by the community in the education sector consist of insufficient number of
teachers, unavailability of basic educational inputs and materials, unavailability of school
facilities, and poor school and community relationships.
Through engaging citizens and citizen groups in the locality with proper use and application
of SA tools, implementing partners can create a conducive environment for dialogue between
the local government (service providers) and the community (service users). This will help
identify the basic education service delivery problems and enhances better service delivery
through lobbying with the community. In ESAP2, the woreda administration can be involved
in making the standards for education in their locality available, providing support in
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mobilizing the school community, designing and agreeing on action plan preparation based
on the findings of the assessment by the community.
1.3.2 Health
The health service sector at woreda level is expected to provide basic health services to
mothers and children. In addition, a woreda health center makes provision of basic health
services that help to prevent communicable diseases, provide basic medications and provide
basic health package services. A woreda administration has a role to monitor the basic health
services delivered to citizens in the locality.
The most common problems in health services that were identified in ESAP1 are
unavailability of health professionals, shortage of basic drugs and health services,
unavailability of sufficient and quality health equipment and facilities. Implementing
partners through involving the community and with appropriate application of SA tools can
increase citizens’ knowledge of the government’s policies regarding the government basic
health service planning, budgeting and delivery. With proper application and use of the SA
tools, the community will also be empowered to lobby for better health services through
understanding of their rights. The SA tools will help identify health service gaps in a more
systematic manner.
1.3.3 Water and Sanitation
Typical problems of the water and sanitation service in any woreda of the country as assessed
in ESAP1 are inadequate budget allocation for the sector, poor accessibility, availability and
quality of water supply and inadequate maintenance of the water supply, etc. In some cases,
despite there is somehow sufficient infrastructure for the water supply, there is a poor
management system of the water supply due to limited communication between the service
providers and service users.
SAIPs can enhance awareness of all relevant stakeholders on the water service delivery
problems. The SAIPs can also help the community to contribute to improving water service
delivery by engaging them to play an active role, indicate their needs and wishes to jointly
improve the service.
1.3.4 Agriculture
Woredas are involved in agricultural services as they deal with the community (farmers) to
enhance better productions. Through liaising with the zonal and regional governments, the
agricultural office of the respective woreda administration follows up the supply of
agricultural inputs (like fertilizers, seeds) and for example the assignment of agricultural
extension workers. In the agricultural sector, the effective use of SA tools can bring results in
the field of supply of agricultural inputs (for example fertilizers and seeds), prevention of
illegal deforestation, increased conservation and the use of modern agricultural inputs. All
this can be achieved by a positive contribution of both communities as well as service
providers to a cooperative relationship.
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1.3.5 Rural Roads
The service sector of rural roads is new to ESAP2. In most woredas of the country,
inaccessibility, poor quality and poor maintenance of rural roads are common problems, in
which SA initiatives can play a role for improvement. The CSOs through working together
with the respective woreda officials, can mobilize the community, while woreda
administrations provide baseline data to the regional government on accessibility, service
level and demand of the rural roads service sector in the locality.
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2. Application for anESAP2 Grant
2.1 Eligibility
2.1.1 Eligibility of the Applicants: Who Can Apply?
The ESAP2 Grant Scheme is only open to Ethiopian Charities or Societies and Ethiopian
Residents Charities established for not for profit motives, such as regional development
organizations, civil society organizations and faith-based organizations. The organization
that requests funding needs to be registered with a legal license with the GoE and
documentary proof of the registration needs to be provided with the application.
Applicants can submit a proposal for this Call for Proposal (CFP) either individually or in a
partnership with other organizations. Partnerships cannot exist of more than four
organizations (one lead organization and three partners). Besides, each and every partner
must be legally registered with the GoE. A partner cannot take part in more than one
application, irrespective of the exact position of the organization in the application (lead
partner or sub partner). In case a partner still submits more applications, all applications in
which this partner participates will be rejected. Applications submitted by a partnership of
organizations must attach a signed Partnership Statement to the proposal in line with annex
E.
2.1.2 Eligibility of Applications: What Do You Need to Address?
The ESAP2 Grant Scheme will have to comply with the general notions of the program.
Eligible projects must contribute to the realization of the overall objective of ESAP2
(see also section 1.1.2). Hence, each grant application is expected to present a project
proposal that would contribute to the better use of SA tools, approaches and mechanisms by
(a) citizens and citizen groups, (b) civil society organizations, (c) local government officials
and (d) service providers as a means to make basic service delivery more equitable, effective,
efficient, responsive and accountable.
As indicated in section 1.3, grant applications submitted under this CFP need to address SA
in at least two of the five service sectors: education, health, water and sanitation,
agriculture and rural roads. Grant applications that focus their SA activities on other sectors
than those 5 are not eligible. Grant applications should apply SA instruments in the sectors.
The proposed projects should aim to cover the selected sectors in their entirety in the
targeted woredas and/or kebeles, and avoid to engage only with individual service facilities
(such as schools or health posts).
The grant application’s target group needs to be at woreda level (in Dire Dawa City
Administration, this can be kebele or cluster level). Each application needs to target a
minimum of 3 woredas and a maximum of 5 woredas. Per woreda, a minimum of 3 kebeles
needs to be targeted.
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2.1.3 Eligibility of Costs: What Can Be Covered?
The ESAP2 Grant Scheme uses basic principles and cost categories for eligibility of costs to
help applicants to prepare a solid budget and to set grounds for good financial management
of the grant projects. Grants requested under this CFP have a maximum of $237,000 (when
targeting 3 woredas), $269,000 (when targeting 4 woredas) or $300,000 (when targeting 5
woredas).
The budget needs to be built on the eligibility principles of fairness, reasonableness and
related to the proposed project’s activities only. This implies that the budget submitted with
the application should consist of budget lines with proposed expenditures to be reimbursed
from the grant’s funding, according to these principles. Expenditures will only be considered
as eligible when:
It is up to the discretion of the applicants to ensure its proposed costs are in line with the
applicable government directives, including those under the Ethiopian Charities and
Societies Proclamation. All contracted SAIPs must fulfill their tax obligations as per the Tax
Proclamation 286/2002 and the MA will not take any responsibility with regard to SAIPs’
tax obligations.
Applicants are encouraged to direct as much funding as is reasonable and realistic to
program activity costs. Below are indicated several costs categories that are, in principle,
eligible and can thus be included in the grant budget. The final decision regarding the
eligibility of costs incurred by the grant beneficiaries will only be determined upon review of
the submitted financial reports, relevant records and supporting documents (see section 3.3
and section 5.3 on how reimbursement for specific costs such as salaries takes place).
The costs are incurred during the project’s lifetime; with the exception of the
auditor’s costs for the last Audit Report;
The costs are indicated in the total estimated budget for the project, which is an
integral part of the grant agreement;
The costs are necessary for the implementation of the project which is the
objective of the grant;
The costs are identifiable and verifiable, meaning that when they are incurred by the
SAIP, they can be recorded in the organization’s accounting system and can be
supported by original documents;
The expenditures comply with the requirements of applicable tax and social
legislation;
The costs are reasonable (fair market price), justifiable and comply with the
requirements of sound procurement practice (please see section 4.2 for procurement
guidelines).
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Without derogating to the above principles, eligible costs may include the following:
Direct eligible cost categories:
Indirect eligible cost categories:
Salary: full and part time staff cost who contribute their time for the project
implementation;
Consultancy fee: costs for the work done by a consultant or expert specifically hired for
the project on short term basis to carry out tasks on demand basis only;
Travel costs and subsistence: for staff, consultant and workshop/training
participants who take part in the project implementation;
Workshops/Trainings costs: this includes costs for venue, refreshment, stationeries,
etc;
Material production cost: costs incurred for the production and reproduction of
materials for the purpose of the project;
Capital Asset: costs for the purchase of fixed assets such as office furniture, equipment,
motor-cycles, etc., specifically for the purposes of the grant project;
Auditor’s costs: costs for the auditor for the preparation of the Audit Reports on the
grant project’s finances. Each grant applicant is obliged to include this item in the
budget.
Direct operational costs:such as transport costs, vehicle running costs, office rental
and running costs, provided these are reasonable, relative to the project’s proportion and
can be clearly linked to the project in question.
Contingency reserve:not exceeding 5% of the estimated direct eligible costs. Actual
spending is subject to prior writtenauthorization of the MA.
Overhead: a flat-rate funding applies of 7% of the actual total eligible direct costs to
cover for overhead expenses. The flat rate is intended to cover running costs which are
not included anywhere else in the budget. The applicant may be asked to justify the
requested percentage before contracting. However, once the flat-rate has been fixed in
the special conditions of the standard grant agreement, no supporting documents need to
be provided.
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The following costs are ineligible and will as such not be accepted in grant application
budgets nor will they be reimbursed if incurred by the project:
Upon evaluation and review of the application, the MA reserves the right to ask for
justification on entries in the budget, request amendments or corrections, so as to reach a
final accepted version of the budget to be included as an annex to the grant agreement (see
also section 2.5.4). Each grant budget will be assessed according to the above-mentioned
criteria and guidelines. The budget should be prepared following the format provided in
annex D.
2.2 Period of Grant Implementation
Grants which will be awarded to SAIPs can only be used for the implementation of their
grant application. All applications need to be designed for an implementation period of a
maximum of 24 months, with an expected earliest starting date of 1 September 2012 and a
latest possible end date of 31 August 2014. The project design, objectives, project results and
activities need to be designed to fit this predefined period of implementation.
As indicated in section 1.1.3, the current CFP is used as a selection mechanism for the
current available budget, as well as the expected additional budget envelope. Upon receipt of
the additional budget envelope, the MA will consider the appropriate period of grant
implementation that can apply.
Salary top up: any salary top up for the staff, who are currently working with the organization;
Honorarium: any honorarium for the staff of the organization;
Internal consulting: any fee paid to consulting service rendered by the grant organization’s own staff;
Loan charge: the loan given for any party and related costs such as interest;
Penalty: any kind of penalty or fine incurred by the organization;
Legal cost: any legal fee in relation to any litigation by the organization;
Redundancy payment: any redundancy payment other than what is indicated in the staffing cost;
Bad debt: any charge as bad debt expense whether it relates to the project or not;
Gift: gift or present given for anybody under any circumstance;
Provision of future liability: any reserve to cover future liabilities;
Costs related to the preparation and submission of the grant application under this Call for Proposals, including costs such as information gathering, staff time and travel;
Purchase of land or buildings;
Purchase of second hand equipment;
Purchase of cars (new or second-hand);
Any cost not related to the project.
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2.3 Application Submission
The closing date for project applications under this CFP is Friday 22June 2012, 6.00p.m.
local time. Applications need to be typed in English, preferably single-spaced with an 11
point Arial font, A4 size. Hand-written applications are not accepted.
A complete application consists of:
Annex G provides you with a checklist with which you can verify whether your application is
complete. Please use this list to avoid your application being rejected for reasons of
incompleteness. An authorized representative must sign the original copy with an original
signature. Only the full application forms, required annexes and documentary proof will be
transmitted to the evaluators and assessors. Other documents, which are presented in the
package (such as brochures, leaflets, materials previously developed) will be separated from
the application package and will not be taken into account during evaluation. It is therefore
of utmost importance to apply through the required documents and include all relevant
information concerning your application in the application package.
All applications submitted will be registered according to date and time of receipt. A
confirmation of receipt of your application will be provided in hard copy (when hand
delivered) or mail (when delivered by registered mail).
3 fully completed ESAP2 Grant Application Forms and all required annexes (1 original
and two copies), and
A USB or CD-rom containing all documents presented under 1) in electronic form.
Application Submission at a Glance
Preferred Font Arial, 11 point, single-spaced
Language English
Number of hard copies to submit 3 (1 original, 2 copies)
Number of electronic versions to submit 1 (USB or CD-rom)
Deadline for submission of applications 22June 2012, 6:00 p.m. local time
Submission address
(by recorded post-delivery, hand delivery
or private courier service, directly to MA):
ESAP2 Management Agency
Cape Verde Street
P. O. Box 28024/1000
WMA Sets Building, 2nd Floor
Addis Ababa, Ethiopia
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2.4 Request for Clarifications
The Operational Manual should be clear enough to avoid potential applicants from having to
request additional information during the CFP. During the course of receiving applications,
the MA may conclude that additional information must be provided to clarify or modify
aspects of the CFP. This need for adjustment or clarification can result from official requests
for clarifications received by potential applicants, but also from omissions observed in the
Manual by the MA itself.
All potential applicants have an equal opportunity to raise their concerns and questions on
the grant scheme and its concurrent procedures and guidelines with the MA. Requests for
clarification or explanation can be sent in English writing (e-mail or hardcopy letter) to the
MA at the address indicated below. All requests for clarifications need to be submitted on 8
June 2012 latest. To ensure that all potential applicants have equal access to the additional
information provided through the request for clarification procedure, all questions and
answers will be published anonymously on the ESAP2 website (www.esap2.org.et)no later
than 15June 2012. All potential applicants are highly recommended to regularly consult the
abovementioned website in order to have read any additional information provided on the
CFP and the questions and answers published. In the interest of equal treatment of
applicants, the MA will only reply to requests which deal with the procedures and guidelines
of the CFP.
The MA will not provide any information or response on the eligibility of an applicant, the
suitability of a project application or budget or any other information that puts the applicant
in an advantaged position in comparison to other potential applicants. After 15 June 2012,
the MA has no obligation to provide further clarifications.
Requests for Clarifications at a glance
Deadline for requests for
clarification or explanation 8 June 2012
Language of request English
Method and address for
submission
Hard copy letter, e-mail or fax to ESAP2 Grants
Manager at:
ESAP2 Management Agency
P.O. Box 28024 / 1000
Cape Verde Street, WMA Sets Building, 2nd Floor
Addis Abeba, Ethiopia
Fax: +251 (0)11 663 2567/E-mail: [email protected]
Publication of MAs answers to
the requests for clarification on
www.esap2.org.et
15 June 2012
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2.5 Evaluation, Selection and Contracting of Applications
The evaluation and selection of applications will start after the CFP has closed. The
evaluation process is divided into three phases:
1) Evaluation of eligibility and administrative criteria(see section2.5.1)
2) Evaluation of the quality of the grant application and applicant (see section 2.5.2)
3) Financial Capacity Assessment (see section 2.5.3.1)
2.5.1 Evaluation of Eligibility and Administrative Criteria
The first phase of evaluating the compliance with the eligibility and the administrative
criteria entails certain rules of procedures and standards. The eligibility and administrative
criteria determine the conditions for participating in this CFP. The MA will perform the
evaluation, as it is not score-based. The process entails a verification of pre-defined objective
criteria, which are presented in annexG. Only applications that meet the eligibility and
administrative requirements will be presented to the assessors for the second evaluation
phase, the assessment of the quality of the application. Failure to meet the administrative
and eligibility criteria thus immediately results in a rejection of the application, without
assessment of its quality. All applicants are therefore encouraged to check carefully, before
submitting their application, whether all criteria set in annex G are met.
The following eligibility criteria apply:
The applicant is a legal entity established for not for profit motives and is registered with
the GoE as an Ethiopian Charity or Society or Ethiopian Residents Charity (and
documentary proof of this is provided);
(If applicable) All partners in the application are legal entities established for not for
profit motives and are registered with the GoE as Ethiopian Charities or Societies or
Ethiopian Residents Charities (and documentary proof of this is provided);
The grant application targets at least two sectors;
The grant application targets 3-5 woredas;
Per woreda, the grant application targets at least 3 kebeles;
The grant application budget does not exceed the indicated maximum amount of
$237,000 for applications targeting 3 woredas, of $269,000 for applications targeting 4
woredas or $300,000 for applications targeting 5 woredas.
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The following administrative criteria apply:
2.5.2 Evaluation of the Quality of the Grant Application and Applicant
Applications that have met the eligibility and administrative criteria will move on to the
second phase of evaluation. To avoid any conflict of interest, a team of independent assessors
will perform the second phase of evaluation of the quality of the proposal. Two assessors will
assess every application. Scores will be awarded on the predefined evaluation criteria
presented in the Grant Application Evaluation Grid in annexH.
The Grant Application Evaluation Grid provides for a standardized rating system per pre-
defined variables with a total maximum score of100.The grid includes as many as objective
criteria possible to ensure a fair and transparent selection of applications. Applications are
required to attain at least 50% of the scores on organizational capacity and on relevance (see
also annex H).
The mean score awarded by the two assessors will be the final score of the application. In
case the scores of the two assessors vary considerably (approximately 15% variation), a third
assessor will be assigned to assess the application at hand. The third assessor’s score will be
used to establish the deviant scoring. In case a third assessor has been assigned, the score
most deviant from the other two scores (be it lower or higher), will be disregarded and not
used to establish the mean of two scores. In case the deviation between the three scores is the
same, the middle score is used as the final score of the application. A sufficient number of
assessors will be assigned to ensure a smooth and efficient process.
The quality of the applications is assessed, based on four main categories:
1. Organizational Capacity
1.1 Operational Capacity
1.2 Financial Capacity
1.3 Expertise and Experience
2. Quality of the Application
2.1 Quality of the Project Design
The application is in English;
The application is typed;
The application is received by the MA before the closing date and time of this CFP (see
also section 2.3);
The application submitted is complete and in the formats annex to this Operational
Manual;
The application submitted consists of one original and two copies of the complete
application, as well as one electronic copy on a CD or USB stick.
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2.2 Relevance
2.3 Feasibility
2.4 Impact
2.5 Sustainability
3. Logical Framework
4. Budget
Below, we shortly discuss the categories and we explain the relevance of each criterion.
Applicants are advised to give particular attention to the evaluation criteria and the
Evaluation Grid of annex H. Specifically addressing in your application how the questions
posed in these sections and annex will be dealt with, increases the chance of a positive
evaluation and thus of being selected.
2.5.2.1 Organizational Capacity
In assessing the applications, focus will not be restricted to the content of the grant
application. In addition, the capacity of the applicants will also be assessed.
As the SAIPs will be implementing the activities, their management and technical capacity to
do so, needs to be evaluated. The MA is interested in evidence that the applicant has the
adequate capacity to implement the proposed activity and a grant provided will be efficiently
used. In addition, the MA wants to know whether the lead applicant, being the future
signatory of the grant agreement with the MA, has the capacity to manage and administrate
the grant financially as well. The lead applicant will namely be fully responsible for
(financial) management of the grant towards the MA.
The SAIPs’ capacity is evaluated in three sub-categories, being the Operational Capacity of
the lead applicant, the Financial Capacity of the lead applicant, and the joint Experience and
Expertise in implementing comparable projects and activities.
Please note that in order for the application to be included on the final ranking list, and thus
be considered for contracting, the application needs to be awarded with at least 50% of the
maximum scores on Organizational Capacity and of the maximum score on Relevance (see
2.5.2.2.2). In case a grant application is excellently written, but not relevant to ESAP2, the
applicant will not be awarded with an agreement, nor will an applicant which is assessed as
organizational incapable.
2.5.2.1.1 Operational Capacity
Operational Capacity is the ability of the organization to perform its key organizational and
programmatic functions. Simply stated, it is about having the right people, skills, resources,
and approach in place to implement the grant application. In this perspective, the quality of
the applying SAIPs is assessed on issues such as technical expertise, service delivery skills,
monitoring and evaluation strategies, and for example outreach approach. In the application,
applicants are requested to highlight their available resources, skills, systems and
approaches needed and available to implement and deliver on the proposed grant project. As
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the MA will conclude the agreement with the lead applicant, the evaluation of this variable
will mainly be built on the lead applicant’s capacity and will cover issues such as (but not
limited to):
2.5.2.1.2 Financial Capacity
Financial capacity represents available organizational resources and relationships – both
internal and external – that enable the applicant(s) to pursue its/their missions and fulfil
their roles. It is defined, on the one hand, by the ability to generate and administer funds,
and on the other hand, by the instruments and mechanisms that structure the relationship
between the organization and funder. The mix of types and sources of funding is as
important as the level of funding to an organization’s capacity to pursue its work effectively,
efficiently and sustainably. The lead applicant is evaluated on its financial capacity,
considering issues such as (and not limited to):
The extent to which the lead applicant has demonstrated acceptable record keeping.
(Note that this will be further checked during the Financial Capacity Assessment, in case
the grant application is shortlisted for contracting, see section 2.5.3).
The extent to which the lead applicant has project and financial management capacity
and experience in managing related projects with other donors;
The extent to which the lead applicant fulfils minimum staff requirements, which ensure
the existence and execution of accounting procedures and proper financial management.
(Note that this, in case of short listing, will be further checked during the Financial
Capacity Assessment, see section 2.5.3)
What is the organizational structure and what roles and responsibilities does this
structure have? Are community members and leaders included?
What is the objective of the organization and what are its core areas of expertise?
What are the relevant skills of the staff to operate in the field of SAin the ESAP2 sectors?
What networks does the organization belong to?
The extent to which the organization is embedded in the Ethiopian society? What
partners, donors, community organizations, citizens associations and local governments
does the organization work with?
To what extent are crosscutting issues, such as gender and social inclusion reflected in
the organizations’ management structure and strategies?
(if applicable) To what extent is the partnership strategy expected to support the
successful implementation of the grant application? Is capacity building within the
partnership foreseen?
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2.5.2.1.3 Expertise and Experience
Proven experience in implementing comparable projects and activities is important as it
heightens the chances of a successful implementation of the current grant application. The
evaluators will assess the extent to which the applicant(s) have previous experiences that are
relevant for the implementation of this grant project. The evaluation will take issues into
account, such as:
2.5.2.2 Quality of Application
The proposal should present a technically sound approach to addressing issues or needs
relevant to the SA program in a realistic manner. The grant application’s approach should
also be evaluated in terms of appropriateness in the cultural context and geographic area.
The evaluation of the Quality of the Application is divided in five sub-categories: Quality of
the Project Design, Relevance, Feasibility, Impact and Sustainability.
2.5.2.2.1 Quality of the Project Design
Designing a good project is easier said than done. A successful project is the result not only
of the accuracy of a technical solution, but also of the acceptance by all the parties involved of
the need for, and the approach to implementing the project.
A good project design entails therefore a tailored project approach towards realistic and
measurable goals, tasks, outputs and outcomes. It is driven by a sound project cycle
management and requires continuous monitoring and evaluation (M&E) as to achieve
desired results.
In this respect, the applicant will be evaluated on the proposed project design and is asked to
describe the project strategy, M&E and the resourcing, with specific reference to goals, tasks,
outputs and outcomes set. The design should ensure that interventions are ethically sound,
technically up-to-date, relevant to the program setting, and acceptable to or endorsed by the
beneficiary populations, paying sufficient attention to social inclusion of vulnerable groups.
The extent to which the applicant(s) has/have a track record with other donor
organizations on management of similar size projects/activities and/or relevant sectors
and have achieved tangible results;
The extent to which the applicant(s) has/have a track record or previously worked in the
proposed woredas.
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The assessment of the grant application will take issues into account, such as:
2.5.2.2.2 Relevance
The relevance of the grant application is linked to the question whether the grant application
and the proposed interventions are consistent with the beneficiaries' requirements, needs,
priorities and partners' and ESAP2 requirements and policies. The question of relevance
often becomes a question as to whether the objectives of the proposed intervention or its
design are appropriate against given circumstances. For ESAP2, relevance of the grant
application deals with issues such as:
To what extent is a clear project strategy (or strategies) part of the project intervention?
To what extent is a specific strategy on addressing and including socially excluded groups
like women, children, people living with HIV and Aids, people with disabilities, and the
elderly included in the grant application?
To what extent have stakeholders participated in both the design and implementation of
the grant application?
To what extent is the project goal clearly formulated? Does it address the core problem
and express the impact the project will have on the beneficiaries?
To what extent are the roles of the beneficiaries clearly demonstrated in the application?
To what extent are the results realistic?
To what extent are the indicators measurable?
To what extent have external factors and risks been identified that can affect the
implementation of the application? Are appropriate measures proposed?
To what extent is M&E of the grant project’s progress been adequately resourced?
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2.5.2.2.3 Feasibility
The application will be evaluated on its feasibility, meaning the capability of accomplishing
the approach or targets set. Two general levels of feasibility are considered:
1) Operational feasibility: operational feasibility resolves around the capability to technically
reach the results envisaged. It is about issues such as:
2) Contextual feasibility is about the enabling environment, are consensus and cooperative
attitudes expected from actors involved, such as target groups, local government etc. It is
about issues such as:
To what extent is the proposed objective relevant for the local situation?
To what extent does the choice of the target sector correspond with the needs of the
target beneficiary and target area? (See also the section 2.5.2.5 on higher relevance)
What is the relation between the proposed action and the ESAP2 objectives?
To what extent do the formulated objectives comply with the objectives of ESAP2?
(Objectives are the statements on what is to be achieved by the intervention)
To what extent is the choice of the target woredas relevant for ESAP2? (see also the
section 2.5.2.5 on higher relevance)
To what extent is the target group relevant for ESAP2? Are marginalized groups
sufficiently involved as a target group?
To what extent are the formulated objectives and results reachable?
To what extent is the proposed implementation and timeframe of the activities of the
grant application realistic?
Has the approach been used elsewhere and been successful?
The extent to which woreda representatives, management and beneficiaries support the
grant application? Are any Letters of Commitment from target woredas issued,
supporting the implementation of the grant project in their community?
To what extent have the beneficiaries been involved in the planning and development of
the project? (Early involvement reduces the probability of resistance towards the project)
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2.5.2.2.4 Impact
The grant application should clearly describe what the envisaged impact of the proposed
project is on the ground. Impact relates to tangible and intangible effects (consequences) of
the proposed grant project for the beneficiaries and the targeted woredas. These effects can
be positive and negative, primary and secondary long-term effects produced by a
development intervention, directly or indirectly, intended or unintended. Assessing the
impact of the grant application could for example focus on issues such as:
2.5.2.2.5 Sustainability
Finally, the grant application should include how it will achieve sustainability on the ground
after the grant project is ended. Sustainability relates to the continuation of benefits from a
development intervention after major development assistance has been completed. It refers
to the probability of continued long-term benefits.
Applications should therefore include a sustainability strategy that describes the
possibilities for replication and extension of the project’s outcomes and includes a
mechanism for long-term sustainability of the project’s outcome. Assessing sustainability
revolves around issues, such as:
The extent to which concrete proposed measures or activities sustain the project’s
achievements and activities;
The extent to which the grant application is related to previous or other projects and
activities (e.g. main policies) with and / or the beneficiary partner;
The extent to which the results of the project are disseminated outside the partner
organisation and target woredas;
The extent to which positive side effects / spin offs are to be expected;
The extent to which lasting benefits after the intervention are realistically expected;
What will happen as a result of the project?
How will the project make a difference in the targeted woredas?
How will this project change beneficiaries’ lives and opportunities, especially for socially
excluded groups?
Would the proposed activity have influence beyond its aims, directly or indirectly,
intended or unintended?
From the point of view of the beneficiaries, are environmental effects acceptable
compared to the positive desired effects of the intervention?
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Are there key partnerships with other civil society organizations, service providers,
woreda officials that will help sustain the project? Are these partnerships, especially with
woredas formalized in Letters of Commitment (if so, include them!);
The extent to which project activities can continue after funding ended?
2.5.2.3 Logical Framework
The application should include a consistent logical framework (LogFrame), clearly
identifying the impact or objectives your grant project will achieve. A LogFrame is in essence
a cause and effect matrix where inputs lead to outputs. Outputs lead to specific objectives,
which in turn lead to overall objectives. The format for this matrix is presented in annex B.
The LogFrame of your grant application should present the key elements of your
development intervention and their interrelationships (intervention logic). Besides, your
LogFrame should identify the inputs and outputs the project or program will deliver to
enable achievement of the proposed objectives. In all, objectively verifiable (measurable
and/or tangible) indicators need to be stated as to measure achievement of your targets.
When assessing the LogFrame, the evaluators will assess the quality of the LogFrame, the
extent to which objectives, results, activities and inputs are logically interconnected.
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2.5.2.4 Budget
The budget of the grant application will be assessed on compliance with our guiding
principles of fairness, reasonableness and related to the proposed project’s activities. In
addition, the budget will be checked on inclusion of ineligible costs, whether the estimated
amounts correspond with the anticipated activities and outcomes, and whether the budgeted
amounts are realistic for the implementation of the proposed activities (see also section 2.1.3
and 5.3 on more detail on (in)eligibility of costs).
After evaluation and review of their application and during the contract negotiation, the MA
reserves the right to ask for justification on entries in the budget and to request amendments
or corrections, so as to reach a final accepted version of the budget which, in case the
application is selected for contracting, will be included as an annex to the grant agreement.
Each grant budget will be assessed according to the above-mentioned criteria and guidelines
and the rules as set in section 2.1.3. The final decision regarding the eligibility of costs
incurred by the grant recipients will only be determined upon review of the submitted
financial reports, relevant records and supporting documents.
2.5.2.5 Higher Relevance
The ESAP2 Grant Scheme is open for project applications addressing at least two of the five
pre-selected sectors in a minimum of 3 and a maximum of 5 woredas in any of the regions of
the country. However, ESAP2 seeks to stimulate a fair distribution of targeted woredas and
sectors across the country, seeks to reach out to the emerging regions (Afar, Benishangul
Gumuz, Gambella, and Somali) and seeks to include a considerable number of CSOs to
ensure nation-wide coverage and capacity building.
Therefore, grant applications submitted by partnerships and grant applications that target
certain sectors or woredas are considered to be of higher relevance for ESAP2 than
applications without those characteristics. To ensure a fair and transparent selection process
of grant applications, the MA attaches higher relevance to grant applications that fulfill
certain specific requirements. Only applications that fulfill any of the requirements below,
will be able to receive the maximum number of points on the specific question and thus this
application has an increased chance of being shortlisted for contracting. Below, we explain to
which specific variables we attach extra value. This is also reflected in the Grant Application
Evaluation Grid (see annex H).
2.5.2.5.1 Partnerships
As partnerships provide the opportunity for less experienced CSOs/SAIPs to learn from
experienced CSOs/SAIPs and ESAP2 seeks to maximize the capacity building of CSOs/SAIPs
across Ethiopia, the MA welcomes applications submitted by partnerships. An application
will score higher on the variable of relevance when it is submitted by a partnership, where
the cooperation between the organizations clearly brings added value to the implementation
of the grant application, where a clear partnership strategy is included, that defines each all
parties’ roles and responsibilities and a strategy on how the partners seek to build the
capacities of all their consortium.
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Only applications that fulfill the above-mentioned criteria will be awarded with the
maximum number of points on this variable (see 2.2 inannexH).
2.5.2.5.2 Sector Coverage
To be eligible, grant applications submitted under this CFP need to address at least two or
more of the five sectors (education, health, water and sanitation, agriculture and rural roads,
see also section 1.3). The latter sector was not targeted in ESAP1 and is therefore new to the
program and the sector of agriculture was only targeted very limited under ESAP1.
Therefore, to the MA, grant applications targeting the sector of rural roads and/or
agriculture are of higher relevance to the Grant Scheme than applications targeting the other
sectors. The maximum amount of points on relevance of the target sector (see 2.2 in annex
H) will only be awarded to applications that target those sectors.
2.5.2.5.3 Geographical Coverage
The ESAP2 Grant Scheme is open for project applications that target a minimum of 3 and a
maximum of 5 woredas in any of the regions of the country (in Dire Dawa City
Administration, kebeles and clusters can be considered). Grant projects can thus be
implemented in every region of the country. However, while ESAP2 seeks to stimulate a fair
distribution of targeted woredas across the country, it also seeks to reach out to the emerging
regions (Afar, Benishangul Gumuz, Gambella, and Somali). At the same time, it wishes to
consolidate the gains and deepen processes of those woredas that were targeted under
ESAP1. Therefore, grant projects that are targeting certain regions or woredas are considered
to be of higher relevance for ESAP2. This is also reflected in the Grant Application
Evaluation Grid (see annex H, specifically item 2.2). Only grant projects that target woredas
that fulfill the requirements below will be awarded the maximum score on the evaluation
criterion of ‘relevance of the target area’:
1) Woredas that were target woredas in pilot projects implemented under ESAP1;
2) Woredas with significant service deficiency/deprivation levels, based on state data;
3) Woredas where PBS Local Investment Grants (LIGs) have been implemented;
4) Woredas located in the emerging regions (Afar, BenishangulGumuz, Gambella, Somali)
5) ‘Hot Spot’ woredas or those at strategic locations with high potential for snowballing the
demonstration effect to neighboring woredas and ability to serve as the center in a cluster-
based approach.
In the application, applicants need to justify their choice for their target woredas,
irrespective of whether the target woreda falls under bullet 1, 2, 3, 4 or 5. A list of woredas
that qualify under bullets 1-3 is provided in annex F; for all target woredas falling under
bullet 1-4, there is a clear criterion to establish the relevance of a target woreda. To assess the
relevance of a woreda that falls under bullet 5 (‘Hot Spot woreda’), it is up to the applicant to
include in the application a clear and convincing justification for the choice of the target
woreda. The evaluators assess the extent to which the justification is convincing and whether
the target woreda is indeed relevant.
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2.5.3 Provisional Selection (Shortlisting) of the Applications
The total score of each eligible application will be the result of adding the scores for each
section of the ESAP2 Grant Application Evaluation Grid. After all applications have been
scored, applications will be ranked based on their total score from high to low. Only those
applications that met the eligibility and administrative requirements and that were awarded
at least 50% of the score on organizational capacity and relevance will be included in the
final ranking list. A provisional list of applications that will be awarded with a grant will be
compiled, starting with the number 1 on the ranking list and going down the ranking until
the grant scheme budget envelope is depleted.
As indicated previously, the WB will most likely make additional funds available. As this is
expected in due time, the current CFP is used as a selection mechanism for the enlarged
grant scheme budget of $13,518,701,00. As soon as the additional budget is made available,
the ranking list of this Call will once again be used to identify the additional applications that
can be awarded with a grant. As the timing of the availability of additional funds is unknown,
the award of the additional budget to the grant applicants of this call might take place a few
months after the award of the grants under the current available budget.
The ESAP2 MA is responsible for the selection of the Social Accountability Implementing
Partners (SAIPs), based on the evaluation scores and the funding available and submits the
list of proposed SAIPs to the Steering Committee of ESAP2 for final endorsement, but only
after the proposed SAIPs have passed the third phase: the Financial Capacity Assessment
(see also section 2.5.3.1) In any circumstance, the MA reserves the right not to award all
available funds.
2.5.3.1 Financial Capacity Assessment
The MA will inform applicants that they have been provisionally selected (‘shortlisted’) on
the merit of their proposal and implementing capacity. They will be requested to supply the
following documents in order to allow the MA to verify once again the eligibility of the
applicants and their partners:
Bank Detail Verification Form (see format annex J), together with a recent bank
statement of the organization to verify the current bank account.
Legal Verification Form (see format annex K), which will be cross-checked with the
supporting documents provided by the applicant. Any missing supporting document or
any incoherence between the Declaration by the applicant and the supporting documents
may lead to the rejection of the application on that sole basis.
A copy of the latest audited annual report (in case the applicant has indicated in the
application format to be in the possession of this report).
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Every SAIP that has been selected based on the technical merit of their proposal, their
implementing capacity and the reasonableness of the budget, will be assessed more
elaborately by the MA on their financial capacity. The assessment visit to the SAIP’s offices
will be conducted immediately after the evaluation process and before contract signature.
Neither grant agreement nor funding will be awarded to the SAIP before the assessment is
done.
The MA performs the Financial Capacity Assessment (FCA) in a visit to the shortlisted lead
applicant, as they are the envisaged contract signatory. The lead partner is the principle focal
point for the Financial Capacity Assessment. However, it is up to the MA to decide whether
an assessment of (any of) the sub partners is required as well. The purpose of the FCA is to
make sure that the applicant has the capacity to implement the proposed activities as
described in the grant proposal, as well as identify areas that require special capacity
building interventions or major concerns that may prevent the MA to issue an award to the
organization. The FCA will verify whether all principles of proper financial management for
SAIPs are being addressed and followed, and will allow the MA to address any identified
gaps in the financial management at the level of SAIPs.
The FCA consists of a list of questions covering all necessary aspects of financial
management, divided in six sections: Planning and Budgeting, Basic Accounting Systems,
Financial Reporting, Internal Controls, Grant Management and Staffing. Based on the scores
given to each question within those six sections, a total score will be given, defining the
overall capacity of the SAIP. Based on this capacity, the MA can decide the following:
In case a provisionally selected SAIP does not pass the FCA, the application will be rejected
and replaced by the next best application in the reserve list that falls within the available
financial envelope.
2.5.4 Contracting
2.5.4.1 Assessor’s Requirements and Contract Negotiation
After passing the FCA, the MA will present the list of proposed ESAP2 SAIPs to the ESAP2
Steering Committee for endorsement. Only after their approval, the MA will start the
negotiation phase with the selected SAIPs.
During the contract negotiations, the MA and the SAIP will discuss jointly where small
adjustments of the grant application, the budget, or the organizational management system
are required. The technical team and the Grants Manager will work with each shortlisted
SAIP to determine the appropriate adjustments to be made. Adjustments
Not to award a grant agreement to the SAIP, if the identified capacity is too low, resulting
in a too high financial risk;
Award a grant agreement to the SAIP with the condition that certain controls and tools
proposed by the MA are adopted;
Award a grant agreement to the SAIP with a training plan to address the identified
weaknesses. This will be undertaken in close consultation with the Capacity Development
and Training Team at the MA (see also section 3.2).
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requested by the MA are based on the findings of the Financial Capacity Assessment (see
section 2.5.3.1) and on the comments and recommendations brought forward by the
assessors during the grant application evaluation. Adjustments to the budget can be
requested by the MA at all times, irrespective of the number of points the narrative grant
application was awarded with. In case no agreement can be reached during the contract
negotiation, the MA is not obliged to award the grant agreement and can at all times decide
not to issue the grant agreement.
Requests for adjustments by the MA and the response from the SAIP will be documented,
leading to the final version of the budget acceptable to both the MA and the SAIP. The final
agreed version will be annexed to the grant agreement. No award can be signed, and no
payment can be made to a SAIP until the contract negotiation is done and an agreement has
been reached.
2.5.4.2 Agreement and Method of Payment
Once all negotiations are finalized and documented and the grant application and grant
budget are adjusted to reflect the outcomes of the contract negotiations, the grant agreement
can be prepared for signing. The grant application and grant budget are an integral part of
the agreement. The grant agreement will be prepared in two copies; both original copies of
the grant agreement shall be signed and stamped by the authorized persons on behalf of the
MA and the SAIP. Both the MA and the SAIP will receive an original signed copy. No
advance payments or any financial transfer will be released to the partner until the duly
signed original agreements are received by the MA and participation of the relevant project
staff in the MA’s Pre-disbursement Trainings.
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ESAP2 makes use of an advance payment mechanism. Based on a request for advance
payment (see annex L), to be submitted by the SAIP to the MA, a first advance payment can
be transferred to the SAIP. SAIPs need to report on the use of the advance payment in their
Quarterly Financial and Narrative Reports (see also section 3.3.1). Only after approval of
both Quarterly Reports, a new advance payment request can be submitted by the SAIP to the
MA. The SAIP can thus itself ensure that sufficient funds to implement the activities are at its
disposal by submitting the required Quarterly Reports timely and in accordance with the
required standards. Final clearance of the advances received will take place upon receipt and
approval of the Audit Reports (see section 3.3.1.3).
2.5.4.3 Amendment of the Grant
During the course of implementation, it may become necessary to modify or amend the
initial grant agreement for a rational justification. Modifications are generally made to reflect
revisions to project descriptions or budgets, or other substantial changes to the award, such
as extension of the contract period due to unforeseen situations arisen after contract
signature.
If a modification is needed, the SAIP should contact the grant manager at the MA to discuss
the situation. If all parties agree that the grant should be amended, the SAIP should prepare
an official request in writing requesting the amendment, and send it to the grant manager.
The request should include details of the requested change, justification for the change, and
in the case of budgetary or activity changes, a revised budget showing the old budget,
proposed change and new budget by line item.
Modifications or amendments must be requested prior to the grant close out date and prior
to incurring expenses related to the change. If this is not done, the MA cannot approve the
request and any additional expenses will be the responsibility of the SAIP. The MA makes no
commitment to cover expenses incurred outside of the scope of the original grant if there has
not been written approval to do so. In any case, amendments cannot call into question the
award of the grant.
2.5.4.4 Suspension and Termination of the Grant
Suspension would be based on an extraordinary situation that has arisen during project
implementation and has the potential to make the whole grant project or a significant part of
it improbable to be carried out. Suspension may lead to termination of a grant agreement if
the issue under discussion cannot be resolved within the acceptable timeframe set by the MA
through taking all the necessary corrective actions. It is the MA’s objective that grants are
successfully implemented. However, unforeseen circumstances may develop during the
course of implementation that could put the achievement of this objective in question. For
example, the SAIP may become insolvent during implementation of the grant or other
conditions may develop that can hinder the SAIP’s successful implementation of the
program. In such situations, we have provided for terms and conditions that will allow the
MA to suspend or terminate the grant agreement.
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All grant agreements can unilaterally be terminated in the event that donor support for the
program is terminated or reduced or a partner materially fails to comply with the terms and
conditions of the grant agreement. Since material failure is a relative term on which the MA
and the SAIP may disagree, the MA will work with the SAIP to remedy instances of non-
compliance before as drastic an action as termination becomes necessary. All instances of
non-compliance must be supported with adequate documentation. Moreover, the grant
agreement can be ended, if the SAIP in question has lost its registration with the GoE.
When a SAIP fails to comply with the terms and conditions of the grant agreement signed, a
written notice will be sent by the MA, explaining the findings of non-compliance and
providing a reasonable amount of time for the SAIP to correct any deficiencies. Under
certain circumstances, both the MA and the SAIP may agree that a change in the external
environment or unforeseen incidents have made the program infeasible, irrelevant, or
otherwise undesirable to complete. In such instances, the MA will, based on consultation
with the SAIP, inform in writing the date for termination of program activities.
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3. Implementation of an ESAP2 Grant Project
This chapter contains important information for SAIPs that have signed a contract
agreement for the implementation of an ESAP2 grant project. It presents the different roles
and aspects of participation in ESAP2 with a grant project, such as the training programmes
and support offered by the MA, the reporting cycle and closing mechanisms. The principles
of sound financial management and procurement are presented in chapter 4.
3.1 Roles and Responsibilities in Implementation
3.1.1 The Management Agency (MA)
For an efficient implementation of ESAP2, a Management Agency (MA) outside the
Ethiopian government structure is established. The MA is responsible for the overall
program coordination and provision of capacity development, technical guidance and
supporting of the implementing SAIPs. The MA is responsible for the implementation of the
different components of which ESAP2 exists:
With regard to the latter, the MA is responsible for the management and organisation of the
grant scheme and as such is the contractual partner of the SAIPs for the implementation of
their grant project. With regard to the implementation of the grant scheme, the MA has the
responsibility to:
In practical terms, this means that the MA is the direct contact point for SAIPs on the grant
received from ESAP2.
3.1.2 The Social Accountability Implementing Partner (SAIP)
SAIPs are responsible for the implementation of the contracted grant project. As such, they
are responsible for the community mobilization, creating awareness and building the
capacities of citizens and citizens groups on their rights, responsibilities and entitlements to
contribute to and demand better public basic services. SAIPs report to the MA on the
implementation of their grant project. Besides the implementation of the activities foreseen
1. Programme and Financial Management
2. Capacity Development and Training (see also section 3.2)
3. Monitoring and Evaluation (see also section 3.3.3)
4. Grant Scheme
Supervise, monitor and evaluate the grant projects, both content-wise and financially to
ensure and capture program results;
Oversee and manage the accounting of grants disbursed to contracted SAIPs
Provide training and technical guidance to SAIPs on the implementation, financial
reporting and management of the SA program at the Woreda level.
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in their grant projects, SAIPs are required to participate in the trainings, which are offered to
them as part of the Capacity Development and Training (see section 3.2).
The success of a grant project, however, does not only depend on the skills to train and to
achieve the results envisaged. It also largely depends on how the project activities are
implemented and the financial resources are managed. To this end, the SAIP shall put
maximum effort in the optimal utilization of the grant and ensuring a sound financial system
is in place. SAIPs have the responsibility to:
The SAIP will be solely responsible for any kind of other report required on this project, for
example to the GoE and relevant governmental bodies. The MA will not take any further
responsibility in this regard.
3.2 Capacity Development & Training Program
The capacity development program for SAIPs will be designed based on the contracted grant
applications and the FCA conducted amongst all SAIPs (see section 2.5.3.1). All SAIPs will
need to participate in the capacity development sessions hosted by the MA.
The first session is the Social Accountability Project Preparation workshop. This session will
focus on all aspects that are necessary for the implementation of the SA project. The topics
will include grant management, including the financial management and reporting
requirements, SA approaches and tools, and monitoring and evaluation responsibilities. The
program is provided to all SAIPs to support them in understanding the overall
implementation approach of ESAP2 and to support them in fulfilling their grant agreement
obligations.
The second capacity development session is on social inclusion and vulnerability. The focus
here is to ensure that vulnerable groups are mainstreamed throughout the project including
in the planning and implementation phases. The SAIPs will be trained on how to do this
within their current plans. The training will focus on gender, children, people with
disabilities, people living with HIV and AIDS and the elderly. Experts in these various fields
will jointly conduct the training. The two program-wide support sessions will be offered in
the first three months after contracting and will thus take place in parallel with the grant
project implementation.
Ensure that an adequate financial system with internal controls is in place;
Ensure qualified and capable staff is in place to properly administer the grant budget;
Manage the financial resources of the grant project properly and effectively;
Ensure the requirements outlined in this Manual are sufficiently addressed in their
internal financial management system;
Implement the grant project in accordance with the grant agreement. This includes,
amongst others, the fair and reasonable spending of the budget, proper documenting of
the implementation (both financially and in terms of progress on reaching results) and
adhering to the contracted reporting schedules and the agreed reporting deadlines.
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Next to these grant program-wide support sessions, the MA will negotiate and develop with
each SAIP a capacity development and training strategy, based on the FCA and their exact
training needs. Additional capacity development and training will be developed based on the
respective SAIPs’ plans (including SA tools) and through the learning benchmark training
sessions (see section 3.3.4 on learning benchmark). Besides participation in the training
program that is offered to the SAIPs, all SAIPs are obliged to provide and share their
experiences and lessons learnt with other SAIPs, when requested to do so by the MA. This
way, it is ensured that the experiences and expertise available within the SAIPs is shared
amongst them as well.
3.3 Monitoring and Reporting
3.3.1 Quarterly Reporting
3.3.1.1 Narrative Reporting
During the implementation of their project, SAIPs are required to submit Quarterly
Narrative Reports on the implementation of their grant project (see annexP for the format).
The Quarterly Narrative Reports provide the MA with concrete and detailed insight in the
progress of the grant project, as they are based on the output and outcome indicators, as
defined in the LogFrame. Exact deadlines for submission of Quarterly Reports and the exact
period it will cover are dependent on the duration of the grant project, its starting and end
date. In section 3.3.2.2, a tentative reporting schedule is presented, to provide applicants
with insight on the reporting requirements for an ESAP2 grant. Exact deadlines for reporting
and the period it will cover will be stipulated in the grant agreement. Besides providing the
MA with insight in the progress of the grant project and the use of the grant budget, the
Reports also include a planning for the next period on the activities to be implemented and
the budget needed for it. SAIPs can only implement activities which are part of the approved
and quarterly updated Action Plan (see annex C).
3.3.1.2 Financial Reporting
Besides reporting on the progress in implementing the grant project, the MA also requires
insight in the use of the grant budget and the advances received. All SAIPs are therefore
required to submit with their Quarterly Narrative Reports:
1) Quarterly Financial Report on the use of the grant budget;
2) Copies of supporting documentation for the costs included in the Financial Report;
3) A 6-month forecast indicating the intended budget expenditures for the upcoming 6-
month period.”
The financial reports will be checked on compliance with the contractual agreement, on
correct use of the format (see annex S), the inclusion of only actual costs and the balance of
the advances received. In addition, the supporting documentation is used to determine
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whether the claim is in accordance with eligibility and reimbursement principles of section
2.1.3 and 5.3.1 The MA will further compare the use of the grant budget with the interim
results achieved (as indicated in the Quarterly Narrative Report) to ensure that the costs
claimed follow the principles of fairness, reasonableness and related to the proposed project
activities. The MA has in the context of its responsibility to ensure the correctness and
fairness of expenditures claimed from the ESAP2 grant budget, the right to request
additional information or reports from the SAIPs and has the right to visit the offices of the
SAIPs (be it the lead organization or their implementing partners) for an internal audit of the
organization’s documenting system, financial records and their compliance with the ESAP2
financial guidelines. SAIPs are required to give their cooperation in this and are required to
keep all grant project related documents and records available for review by the MA in
accordance with the Ethiopian law. Payment of new advances to the SAIPs is depended on
the approval of the Quarterly Financial Report and the Budget Forecast for the next 6
months. Moreover, the SAIPs should utilize above 70% of the previous disbursed amount.
No new money transfer will take place without approval of the Financial Report of the
previous period with the required supporting documents and the Budget Forecast for the
next period. Advances will be transferred to the SAIPs in US dollars. Financial reports need
to be filled out in the appropriate reporting formats in Birr, as costs will be incurred in Birr.
The actual amount of Birr that the SAIP has received for the US dollar transfer (and on
which it thus has to report to the MA) will be determined with the bank statement of the
advance receipt. All SAIPs will receive training on how to financially manage their project
and how to report on their grant project’s finances to the MA.
The Quarterly Financial Reports in combination with the Quarterly Narrative Reports
provide the MA with insight in the implementation of the grant project and the use of the
funds. As no original receipts or documentation are sent to the MA, the MA can only
provisionally approve the Quarterly Reports, as this approval is based on the unaudited
information provided by the SAIP to the MA. As a result, the final decision regarding the
correctness and eligibility of costs incurred by the grant beneficiaries can only be taken by
the MA upon receipt of an Audit Report (see 3.3.1.3 and 3.3.2.2).
3.3.1.3 The Audit Report
All SAIPs are required to submit to the MA three Audit Reports, prepared by an external
auditor. The exact number of quarters that each report covers, depends on the total duration
of the grant project, its starting date and end date. The exact reporting periods for the Audit
Reports are stipulated in the grant agreement. The table in section 3.3.2.2, provides a
tentative reporting schedule for the Audit Reports. In principle, two Audit Reports are
required during the project implementation period and one Report needs to be submitted
after the end of the contract agreement. All Audit Reports need to be performed by an
OFAG-registered audit firm in accordance with international audit standards. The auditors
should also have a valid audit license from the registering body of the GoE and the auditors
need to be approved by the MA prior to the start of their task The Terms of Reference for the
1 Reference is made to letter MA/ESAP2/425/13 dated 19 July 2013, in which the MA introduced a simplification of the financial reporting requirements. See Annex T.
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Audit Reports with instructions for the auditor are presented in annex R. Costs for the Audit
Reports are to be covered from the grant budget and can thus be claimed with the MA. A
tentative reporting schedule on both financial as narrative reporting is provided in section
3.3.2.2. Please note that as part of the overall ESAP2 project audit, the external auditor of the
MA also has the right to review the Audit Reports of the SAIPs andcan visit the SAIP for an
additional audit of the financial administration. This external audit can take place at all
times, even after the grant project’s duration. SAIPs are required to give their cooperation in
this and are required to keep all grant project related documents and records available for
review by this external auditor, and for the period, stipulated in the Ethiopian tax
proclamation.
3.3.2 Final Reporting and Closing
The grant agreement between the MA and the SAIP specifies the exact implementation
period of the grant project. After this period, the SAIP is obliged to report on the use of the
grant and the achievements within the grant project. Final reporting resolves around four
steps, of which three have to be taken by the SAIP:
No closure of the grant agreement takes place without approval of the Final Narrative Report
and all Financial Reports with Reports of Factual Findings that, altogether, cover the
expenditure during the complete project implementation period. The fourth step,
dissemination of results and lessons learnt, is the responsibility of the MA (see section 3.3.4).
3.3.2.1 Final Narrative Reporting
The purpose of the Final Narrative Report is to describe and reflect on the entire project
period. Throughout the project period, all SAIPs will have submitted regular Quarterly
Reports to the MA (see section 3.3.1), which has allowed the MA to gain an understanding of
the activities undertaken during that specific period of project implementation. However, the
Final Narrative Report concentrates primarily on the results and impact of those activities. It
should present a qualitative summary of the project as a whole with relevant information for
the financers and auditors of the project, as well as other organizations that can have an
interest in or could benefit from the experiences and results of the project. All SAIPs are
required to submit their Final Narrative Report to the MA in accordance with the format
provided in annex Q. The Final Narrative Report contains two sections:
Final Narrative Reporting on project content (see section 3.3.2.1)
Final Financial Report (see section 3.3.2.2)
Last Audit Report on the use of the grant budget (see section 3.3.2.2)
Report on the activities implemented since the previous reporting period until the end
date of the grant agreement, and
Report on the complete project period.
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The format clearly shows the different sections the SAIP is required to fill out. The deadline
of submitting the Final Narrative Report to the MA is indicated in the grant agreement.
3.3.2.2 Final Financial Reporting and Audit Report
Besides Final Narrative Reporting, reporting on the exact use of the grant budget also needs
to take place. As indicated in section 3.3.1, all SAIPs are required to submit Quarterly
Reports, both financial and narrative and two Audit Reports during the implementation of
the project. After the end of the grant agreement, the SAIP will, next to the Final Narrative
Report, also need to submit a Final Financial Report and another Audit Report, covering the
period since the last Audit Report until the end of the agreement. The deadline of submitting
the Final Financial Report with the last Audit Report to the MA is indicated in the grant
agreement. Please note that the final 5% of the grantee’s budget will only be transferred to
the grantee once the final financial report is approved by the MA and HQ. Costs for all Audit
Reports are to be financed from the grant budget. Auditor’s costs for the last Financial
Report can be claimed separately with the MA, by submitting a copy of the auditor’s invoice
to the MA. The MA will perform its own check of the Audit Report and will check the report
against the Final Narrative Report for consistency. The MA will determine the total use of the
grant budget based on the Audit Report.
2 This schedule provides a tentative overview of the reporting obligations for an ESAP2 grantee (SAIP). Dependent on the exact starting date of the grant projects, this schedule may be adjusted. Exact reporting requirements and deadlines will be stipulated in the grant agreement.
Tentative ESAP2 Reporting Schedule2
Reporting Period
Quarterly
Narrative
Report
Final
Narrative
Report
Quarterly
Financial
Report
Q1-2013 Starting date of grant agreement–
31 March 2013 X X
Q2-2013 1 April – 30 June 2013 ( X X
Q3-2013 1 July – 30 September 2013 X X
Q4-2013 1 October – 31 December 2013 X X
Q1-2014 1 January – 31 March 2014 X X
Q2-2014 1 April – 30 June 2014 X X
Q3-2014 1 July – 30September 2014 X X
Q4-2014 1 October – End date of grant
agreement X X
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It should be noted here that there are templates and guidelines for the external
audit that must be used (see Annex R).
3.3.2.3 Close Out
Besides Final Reporting an ESAP2 grant project is not regarded as officially completed until:
3.3.3 Monitoring and Evaluation
Monitoring and Evaluation (M&E) is an important task to enable the MA to ensure proper
grant project implementation and to gain insight in achieved (interim) results and in lessons
learnt of what works and what does not.
3.3.3.1 M&E of Progress and Results
Lessons learnt of what works and what does not can at a later stage contribute to an
informed decision-making process on the effects of support to SA initiatives. The M&E task
Tentative ESAP2 Auditing Schedule
Auditing schedule for grantees of the first call
Audit 1 1 April 2013 – 30 June 2013
Audit 2 1 July 2013 – 31 December 2013
Audit 3 1 January 2014 – 31 December 2014
Auditing schedule for grantees of the second call
Audit 1 1 October 2013 – 31 March 2014
Audit 2 1 April 2014 – 30 September 2014
Audit 3 1 October 2014 – 30 September 2015
The Final Narrative Report and all the materials/deliverables of the grant project are
received by the MA and approved;
All Financial Reports and Audit Reports, prepared by the external auditor, are received
by the MA and approved;
All advance payments to the SAIP are cleared;
All final payments from the MA to the SAIP or from the SAIP to the MA have been
performed and received;
A close out letter of the MA to the SAIP in which final closure of the grant contracted is
received by the SAIP.
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of the MA implies on-going data collection, information gathering, analysis and feedback.
SAIPs have an important role to play in M&E as well, as they are required to collect data and
provide them to the MA. Contribution to the collection of relevant M&E data is a mandatory
task of all SAIPs participating in ESAP2 and this is a fixed and non-negotiable assignment.
After the grant agreement with the MA has been signed, the MA will discuss with the SAIPs
the elaboration of their grant project’s M&E system and plan. With the grant application, all
SAIPs have submitted a LogFrame and a brief outline of the planned monitoring system.
These documents will be the basis from which the M&E system and plan will be built.
Especially the LogFrame plays a crucial role in the development of the system, as it contains
the intervention logic from implementing partners to beneficiaries and includes indicators to
measure targets, output, outcomes and goals.
The MA will support the SAIPs in the development of their M&E plan, which will need to
identify how each output and outcome indicator will be measured with what means of
verification, what tools for data collection are used, when it has to take place and who is
responsible for the collection of data. The MA will support the SAIPs with training on the
usage of the available tools and mechanisms for data collection and will provide formats for
reporting.
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Besides the quarterly and annual data and information that is provided by the SAIPs to the
MA with the submission of the quarterly narrative and financial reports, the MA itself will
also collect data on the progress of the grant implementation, be it with different means and
tools, such as conducting baseline and end-line surveys, review of the quarterly reports, field
visits, and the communication and sharing of collected data by the SAIPs to the MA.
3.3.3.2 M&E of Financial Implementation
Regular internal audits by the MA to the SAIPs will take place to provide the MA insight in
the capacity and performance of the SAIP for the financial management and implementation
and to provide the contracted organization feedback and advice on how to administer their
finances and supporting documents appropriately. These audits will be conducted by the
Internal Auditor and /or the Finance Team of the MA on a regular and irregular basis
(‘surprise visits’). The checks performed during the MA’s internal auditing of the SAIPs
include, but are not limited to:
After each visit, the MA will draft an Internal Audit Report, including findings,
recommendations and an appropriate action plan, to be shared with the relevant MA and
SAIP staff. The SAIP should take appropriate action in accordance with the action plan
provided by the MA. The MA will follow-up the correct implementation of the action plan.
As indicated in section 3.3.1.3, the external auditor of the MA also has the right to review the
Audit Reports as part of the overall ESAP2 project audit. The external auditor of ESAP2
therefore also has the right to visit SAIPs for an audit of their financial administration. SAIPs
are required to give their cooperation in this and are required to keep all grant project
related documents and records available for review by this external auditor for a duration in
accordance with the Ethiopian tax proclamation.
3.3.4 Collecting and Disseminating Good Practices
During implementation of the different contracted grant projects, lessons will be learnt in
each project; lessons which are of use to all other grant implementers and at overall ESAP2
level.
Verification of Human Resource Management (for example the existence of files, job
descriptions);
Cash management control (for example existence cash safes, cash count, receipts and
vouchers);
Bank account management (check of bank reconciliation, verification of cash
withdrawals/cheque payments processes);
Fixed Assets (control of procurement records and inventories);
Expenditure verification (invoice approval, budget follow-up, accounting records).
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3.3.4.1 Collecting Good Practices during Project Implementation
In the program, a learning benchmark will be held to facilitate learning between woredas,
kebeles and SAIPs. The learning benchmark is offered to all SAIPs to support them to build
their capacity and to build platforms for further engagement amongst the different
stakeholders of the grant projects.
The prime goal of the ESAP2 learning benchmark is to learn. In the learning benchmark the
achievements of participating SAIPs, woredas and kebeles will be compared so that each of
them gets insights into their comparative strengths and weaknesses and can learn from the
practices of the ones that perform better.
In benchmark meetings, experiences will be exchanged between woredas, kebeles and SAIPs
and good practices will be identified. Relations and platforms will be built that provide
ground for future learning. The good practices will be described by SAIPs after the meeting
and will be disseminated to all the participants.
3.3.4.2 Final Dissemination of Results and Lessons Learnt
During the implementation of the ESAP2 grant projects and in the final stage of the
program, the lessons learnt collected in the framework of the Capacity Development &
Training, the Monitoring & Evaluation efforts and the learning benchmark will be
disseminated. Both the general lessons learnt as the good practices identified in the SA
initiatives will be disseminated. The purpose of dissemination is to facilitate learning
between stakeholders and to strengthen sustainability by making good practices accessible
for SAIPs, woredas, kebeles and other stakeholders, including the GoE. Dissemination will
be undertaken through different channels including:
Document best practices: To support institutionalization of the knowledge gained,
good practices will be documented in the form of booklets, articles and case study
publications on the ESAP2 website;
High-level federal conference: At the end of ESAP2, representatives from woredas,
the central government, development partners as well as the SAIPs involved, will be
invited to share their best practices and the results, set against the baselines.
Presentations will be given to a wider audience to ensure dissemination of best practices
beyond the directly involved people and parties.
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4. Financial Requirements and Procurement
In the previous chapter, the general requirements and obligations for the implementation of
an ESAP2 grant have been presented. This chapter discusses the rules and regulations for
procurement and the principles of proper financial management to be applied within the
SAIP’s organization. During the Financial Capacity Assessment (FCA) of the shortlisted
SAIPs, it is established whether these principles are being followed properly. Contracted
SAIPs need to ensure that their internal processes fulfil the requirements stipulated in this
chapter during the complete implementation of the grant project.
4.1 General Accounting Principles3
4.1.1 General Accounting Policies
The SAIP may have several accounting policies (or established practices) and the MA wants
the following to be considered in the required financial management systems.
4.1.1.1 Consistency
The principal accounting policies and methods adopted by the grantees remain consistent to
ensure that the data are comparable from one fiscal year to the other. Any change or
deviation from the standard accounting policies and methods during the period of the grant
project implementation should be disclosed in the financial statements.
4.1.1.2 Income
The incomes collected by the grantees should be clearly segregated by project and donors.
When the MA transfers any grant to the SAIP, it has to raise Official Cash Receipts and
record the ESAP2 transfer as an income of the project separately.
4.1.1.3 Categories of Expenditures
All expenditures should be recorded and classified by the budget categories as per the
approved budget and expenditures against the appropriate budget line.
4.1.1.4 Transparency
The accounting system of a SAIP should provide a clear funds flow from income receipts to
the expenditures stage including expenditures by budget categories. Each and every
transaction needs to be accompanied by complete and accurate supporting documents (see
section 5.3) to explain and justify financial data and recorded in the accounting system with
a clear coding.
3 Please note that the guidelines stipulated in this Manual are based on the policies and regulations of the World Bank. In case changes occur in these policies and regulations, the MA has the right to adjust its policies accordingly.
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4.1.1.5 Materiality
All financial data or transactions that significantly affect financial statements should be
recorded and disclosed properly. This should be communicated to the MA within one month.
4.1.1.6 Disclosure
All important information about the SAIP’s financial position and operation has to be
disclosed in the financial statements in a full and fair manner.
4.1.2 Specific Accounting Policies
Each SAIP may have different specific accounting policies, which are applicable for its day-
to-day financial activities. However, the MA requires every SAIP to show evidence that the
following specific issues, but not limited to, have been addressed in their internal financial
management:
4.1.2.1 Financial/Accounting Year
It is required that the SAIP’s Financial Manual clearly indicates the financial period /
accounting year, which is used in the organization. It must be either Ethiopian or European
calendar as per the CSO’s proclamation.
4.1.2.2 Basis of Accounting
The SAIP is expected to clearly set out the basis of accounting: Cash, Accrual, Modified, etc
is employed in the organization.
4.1.2.3 The Accounting System
The SAIP shall have a clearly predefined type of accounting system used for all accounting
activities. This needs to be a double entry system, as it facilitates the automatic creation of
reports acceptable to the MA.
4.1.2.4 Fixed Assets
SAIPs are required to maintain proper financial records for their fixed assets. The SAIPs’
financial policy must define how the fixed assets are recorded and maintained, as an asset or
expense. If they are treated as an asset, it should clearly show the depreciation methods it is
using as well.
4.1.2.5 Staffing Requirements and Division of Responsibilities
Minimum staff requirements contribute to the existence and following of internal approval
procedures and execution of proper financial management. The fulfillment of the minimum
staff requirement is assessed during the FCA process. No disbursements will be transferred
to a contracted SAIP prior to proper fulfillment of these minimum requirements. Minimum
requirements in the field of Human Resources are:
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The above-mentioned staff bears the responsibility of managing, administering and
monitoring the budget allocated to the grant project, and has clearly defined tasks,
responsibilities and mandate to do so. The roles and responsibilities of these staff members
are stipulated in the SAIP’s Financial Manual. SAIPs follow procedures for approval of
expenses with minimum two of the above staff involved. SAIPs are required to ensure that
the minimum staff requirements are fulfilled during the complete implementation period of
their ESAP2 grant project.
4.1.2.6 IT requirements
Though there will be no requirements included in the Grant Scheme/ Call for Proposals
regarding ownership of specific IT equipment, the SAIPs should have at least the technical
capacity of managing their funds and submitting their Quarterly Financial Report to the MA.
If the SAIP does not have accounting software in place, it will be expected to keep proper
accounting records physically, and be able to prepare financial reports, in the reporting
formats required by the MA. The MA highly encourages the SAIP to use the accounting
software suitable for its day-to-day activities as it will facilitate the preparation of financial
reports.
4.1.2.7 Internal Controls
The SAIP must ensure that an adequate internal control system is in place in order to
safeguard the assets from misappropriations, fraud, and corruption. Though, the MA has
checked the internal controls of the SAIP during the risk assessment, the SAIP is required to
further strengthen and improve its internal control systems during the lifetime of the project.
In case an internal auditor position exists within the SAIP, he/she is required to audit the
ESAP2 grant project as part of his/her normal auditing duties and responsibilities, as
stipulated in the SAIP’s Financial Manual.
4.1.2.8 Segregation of Duties
In order to ensure that sound internal control systems are in place, the SAIP is required to
maintain the segregation of duties among the financial staff. This segregation should clearly
show how different staff of the SAIP handles the activities of recording, custody and
approval. Moreover, the following issues should be addressed in its system:
One Director, and
One Financial Manager / Accountant, and
One Project Manager.
Cash Management (bank and cash on hand);
Clear procedure for the payment approval;
Evidences required.
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4.1.2.9 Clear Chart of Account and Budget Code
The SAIP must have a clearly defined chart of accounts as well as budget codes. Whether it is
using a computerized or manual accounting system, the SAIP should be able to generate
financial reports based on project and donors with a clear expenditure type. The MA will not
accept any report that does not show the exact expenditures of ESAP2 separately and clearly.
The budget code needs to be used to distinguish between the donors, projects and the budget
line of the project.
4.1.2.10 Cash Management
4.1.2.10.1 Petty Cash
Imprest fund/petty cash shall be maintained by the SAIP for the purpose of making
miscellaneous payments. There needs to be a clear threshold for petty cash and cheque
payments.
4.1.2.10.2 Cash at Hand
If the SAIP does have a policy to keep cash at hand (or in a safe) for any emergency or other
purpose, it will be possible to maintain the same for the ESAP2 project too. The Internal
Controls and the necessary procedure should be set out in the Financial Manual.
4.1.2.11 Cheque Payment and Bank Account Management
All payments above a certain limit (as per the petty cash threshold) have to be processed by
cheque. The threshold shall be clearly indicated in the Financial Manual of the SAIP.
The petty cash account is separated from cash on hand account, if any
The threshold for petty cash should be determined in the SAIPs existing policies;
If there is not a separate petty cash for the ESAP2 project, it will be possible to manage it
together with other projects. However, the amount to be charged from the ESAP2 project
should be clearly identified with an appropriate budget code and maintained separately
in the accounting records;
There should be clear procedures and internal controls for approving petty cash
payments;
Cash counts should be done both on a regular and on a surprise basis. Cash counts
should be reconciled with cash books and any difference should be explained and
appropriate action should be taken;
The SAIP is required to use an appropriate internal payment approval format. Preferably,
this is a pre-numbered Petty Cash Payment Voucher;
Replenishment procedure shall be clearly stated and petty cash count shall be made at
the time of replenishment.
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4.1.2.11.1 Cheque Payment
4.1.2.11.2 Bankbook
The MA requires SAIPs to open a separate bank account for the financial transfers for the
ESAP2 grant to ensure that all processes on income and expenses for the grant project are
separated from transfers in the framework of possible other (donor funded) projects. It is up
to the MA’s discretion to demand a SAIP to use a separate bank account for the ESAP2 grant.
This will be clearly communicated during the contract negotiations. In any case, a bankbook
or bank register shall be maintained by the SAIP to record the movements of the SAIP’s bank
account showing the beginning balance, deposits, withdrawals, and ending balance at any
given time. Such a register contains information such as the date of transaction, description
(purpose of payment or deposit), name of depositor/payee, reference documents (bank
advice or cheque number), and Check Payment Voucher (CPV). This can also be generated
from the accounting software, if any, that the SAIP is using.
There should be an internal financial policy that shows the payment request and
approval process/workflow;
There should be at least two bank signatories for the account that will be used for this
project. If there are more than two signatories, the prime signatories should be
identified;
If there is an approval limit for the signing of cheques, the SAIP should clearly show this
in its Financial Manual;
If a Bank transfer is made, the copy of the transfer letter and the bank advice should be
attached with the payment voucher
Pre-numbered payment vouchers must be prepared and approved by authorized persons.
Such vouchers are normally supported by relevant documents such as purchase orders,
vendors invoice, and receiving reports
The cheque payment voucher shall be coded with ink and the code must indicate the
donor, project, and activity;
Cheque must always be prepared in the name of the payee, signed by authorized
signatories and handed over to the recipients against receipt or signature on the cheque/
bank payment vouchers;
For all cheque payments, the SAIP must get official cash receipts from the suppliers and
the original must be attached with the voucher. If it is not possible to get such receipts,
the SAIP should present strong justification for this deviation, in line with its Financial
Manual. In any case, the MA withholds the right to reject claimed costs in case it is of the
opinion that the justification provided is of insufficient quality;
All cheque payment vouchers should be coded with ink and cancelled (stamped) with the
“PAID” stamp;
The SAIPs internal financial policy and Financial Manual should also show what the
procedure would be for incomplete cheques that reach the signatory.
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4.1.2.12 Bank Reconciliation
At least at the end of each month, a reconciliation of the bankbook (or ledger accounts) and
bank statements should be prepared for the bank account used for the ESAP2 project. The
result of the reconciliation should be documented in a formal bank reconciliation statement.
Un-reconciled items identified during this exercise should be followed up for appropriate
action. The bank reconciliation and bank statement shall be submitted to the MA along with
other reporting documents.
4.1.2.13 Advances
One of the most liquid assets in an organization, next to cash, is advances. To safeguard it
from any kind of misappropriation, the SAIP is required to put strong internal controls over
this account. Most commonly payables of the SAIPs are claims caused from work and travel
advance to staff and prepayments. SAIPs are required to have the relevant systems in place
and to adhere to the following principles:
The MA encourages SAIPs to liquidate outstanding advances in a timely manner. At all
times, the Quarterly Financial Reports should show the un-liquidated advances in the
reporting period.
A clear policy should be in place on how and to whom any cash advance is given. The
limit of cash advance that can be given to an individual staff member and the time bound
given for the liquidation of advance should be indicated in its policies;
Advances can only be provided to staff related to the ESAP2 grant project;
Advances from the MA to the SAIP are subject to approval of the Quarterly Financial and
Narrative Reports and the updated Action Plans submitted to MA;
Advance to branch offices and/or partner organizations must be made through bank wire
transfer;
As soon as the advance is given to the staff, the relevant account should be recorded in
the controlling and subsidiary ledgers and the accounting system should allow the user to
track the progress on the payable accounts;
Before an advance is issued to the staff, it must follow the appropriate approval systems
and processes, as indicated in the SAIPs Financial Manual.
The SAIP must ensure that the advance taken by the staff is used solely for the purpose of
the approved project activities.
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4.1.2.14 Budget and Expenditure Control
The budget is an important tool, which helps an organization in allocating and utilizing the
available resources in an efficient and effective way. The budget available for the
implementation of the ESAp2 grant project is indicated in the grant agreement. SAIPs are
required to monitor the utilization of the grant budget on a regular basis and report the use
to the MA in timely fashion, as contractually agreed. The following issues must be addressed
by the SAIP:
Budget Code:As soon as the final budget is approved, the SAIP must set up a budget code for
each of the budget lines. Then, the report generated from the accounting software, if any,
should be based on these codes.
Permissible Variation/Flexibility Rate: Once the grant agreement is signed by the SAIP and
MA, the annexed contracted budget needs to be used as a basis for the financial activities and
reporting. Thus, the expenditures incurred for the project shall be in accordance with the
approved budget. The permissible variation rate is indicated in the grant agreement. The
SAIP must obtain prior approval for the over-utilization of above this rate or for reallocation
of budget.
Budget Monitoring: As indicated in the reporting requirements, the SAIPs must monitor
their budget regularly. This monitoring helps the SAIP to request for revision or reallocation
of budget lines in a timely manner. The SAIP can develop its own budget monitoring tools in
addition to the tools attached with the Financial Report template.
4.2Procurement from the ESAP2 Grant Budget
The MA requires the SAIP to have sound procurement policies in place. By entering in a
contractual agreement with the MA, the SAIPs are expected to follow the World Bank’s
guidelines and procedures on procurement of goods and services. Procurement of goods and
works and selection of consultants under the proposed project need to be carried out in
accordance with the Procurement Manual for CSOs participating in ESAP2, whichis
presented in annexN.
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5. FAQs
This last chapter of this Manual provides practical information on implementing an ESAP2
grant and getting costs for this reimbursed. As it will probably answer practical questions
that come up during the financial implementation of an ESAP2 grant project, it isorganised
according to the Frequently Asked Questions (FAQs) principle.
5.1 Grant Project Planning of Activities
When can the implementation of activities start?
For the implementation of the grant project’s activities (workshops, trainings, studies), the
SAIP must obtain prior approval from the MA. This implies that activities can only be
implemented when they are included in the Action Plan (see annex C) for the grant project.
This Action Plan needs to be updated with every Quarterly Report. Activities can only be
implemented upon receipt of the approval letter from the MA for the updated Action Plan in
which the respective activity is included.
What to do when I want to implement activities which are not included in the
Action Plan?
In case the SAIP wishes to implement an activity which was not foreseen in the Action Plan
for the quarter in question, it will need to submit a revised Action Plan and await approval
from the MA before starting the actual implementation.
5.2 Grant Project Financial Planning and Management
How can we request an advance payment?
An advance payment can be requested with the format as presented in annex L.
When can we request an advance payment?
Payment of new advances to the SAIPs is depended on the approval of the Quarterly
Financial Report of the previous period (see also section 3.3.1.2). An advance payment can
thus be requested once the SAIP has received the written approval for the Financial Report
of the previous Quarter and the Budget Forecast for the next period.
5.3 Reimbursable and Eligible Costs
In section 2.1.3 of this Manual, the eligibility of costs is discussed. The section provides a
description of the basic principles and cost categories that determine the eligibility of
expenditure under the Grant Scheme.Only actual costs can be claimed from the ESAP2
budget. As indicated in section 3.3.1.2, the final decision regarding the eligibility of costs
incurred by the grant beneficiaries is with the MA. The MA will determine the eligibility
upon review of the submitted Financial Reports, relevant records and supporting documents
and will take into account to what extent the costs claimed are in line with the principles,
presented in section 2.1.3. In addition to the above-mentioned principles, specific
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requirements exist for the claim, reimbursement and substantiation of costs for:
How do I claim per diems for staff or trainers?
The SAIPs should have a clear pre-defined per diem policy that is applied to all staff as well
as all projects. The SAIP should not use different per diem rates and policies for this
particular project. All the documentation shall be filed properly with the SAIP’s personnel
files, and the policies should be known by the staff.If no internal per diem policy exists at the
beginning of implementation of the ESAP2 grant, the SAIPs shall set up a policy – acceptable
to the MA – to be used for all the project’s activities that require the use of per diem.
How do I claim costs for workshops or trainings?
Large portions of the ESAP2 grant budget will be spent on workshops and trainings. When
implementing trainings and workshops, SAIPs need to take the following requirements into
account:
Per diems for staff or trainers
Costs for workshops or trainings
Staff salaries
Fixed assets
For the implementation of activities to be covered by the ESAP2 grant budget, the SAIP
must obtain prior approval from the MA. This is obtained through the inclusion of the
activity in the Action Plan and the receipt of approval for the Action Plan by the MA.
Per diems shall be paid according to the rate stipulated in the SAIP’s pre-defined per
diem policy and only for participants who come from places other than where the
workshop takes place;
Lunch and refreshments shall, whenever possible, be organized by the SAIP, rather than
giving cash to the participants and official receipts should be obtained. In a situation
where it is possible to do so, SAIPs can get an unofficial receipts and it has to be justified
well (see Annex N-1 for more details);
Transportation costs must be paid according to the actual cost reimbursement system,
however not exceeding the Government transportation tariff (from region to regions,
zone to zone, etc). A SAIP is to provide available transport receipt /invoices with written
justification about the situation where the workshops/ trainings are carried out. Fuel
costs shall be reimbursed based on the actual fuel and maintenance costs, to be verified
by a vehicle log-book and invoice/receipts for fuel and maintenance costs. If two or more
participants use the same car, fuel expense shall be reimbursed only once (fuel costs are
thus compensated per car and not per participant) (see Annex N-1 for more details);
In cases where the participant(s) use(s) air travel, the SAIP shall reimburse the actual
cost of an Economic Class fare only. The MA will only accept an official receipt of the
airline used or the Travel Agent, accompanied by the boarding passes;
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The MA will not accept any workshop/training costs unless it is accompanied by a signed
Attendance Sheet. This sheet needs to indicate the date, location, describe the
training/workshop and indicate all names of participants and their signature, confirming
their attendance. An example attendance sheet is provided in annex M.
Please note that for outsourcing of any work to an external consultant or the procurement of
goods, the World Bank’s Procurement Rules apply (see section 4.2). This implies that the
procurement should be indicated in the Procurement Plan which is subject to review and
approval by the MA and the World Bank.
How do I claim staff salaries?
As one of the requirements in the ESAP2 project, SAIPs can only charge the salaries of the
already approved project staff. In the Quarterly Financial Report, the finance staff of the MA
will check the following documents and information:
How do I deal with fixed assets?
All the assets procured from this project fund, must be kept properly, safeguarded from
damage, misuse and theft. The fixed assets must be used only for the ESAP2 project
activities. The SAIP should maintain a Project Fixed Asset Register, conduct an annual
inventory, and tag the project’s fixed assets with an identifiable logo. The list of the fixed
assets, acquired from the grant project’s budget needs to be submitted to the MA with every
audited Financial Report.
Complete list of staff involved in the project;
Timesheets showing how much time has been worked for this project (see annex O);
No top up salary paid to the project staff. The staff assigned for this project shall be paid
only regular salary and any top up on their regular salary is considered an ineligible cost;
Salary proration sheet that shows the source of funds for the salaries of project staff;
The SAIPs shall confirm that government tax(personal income tax and withholding tax)
are paid within the allowed period;
Salary shall be clearly coded in the accounting system and it should be traceable to the
project;
The salaries are also classified as per the CSOs’ proclamation (project and administrative
staff) so as to show the SAIP has adhered the existing directives;
The SAIP should comply with the relevant local laws, directives and proclamations
applicable to CSOs.
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What are the minimum requirements for supporting documentation for
reimbursable costs?
The SAIP is expected to submit copies of receipts for every payment made for the
project to the MA. The MA will check the receipt/cost for its eligibility. Any receipt
which does not meet the following requirements will be considered as ineligible cost:
5.4 General Grant Project Reporting
During the implementation of the grant project, SAIPs are contractually required to submit
Quarterly Reports, three Audit Reports and one Final Report to the MA. Besides providing
the MA with insight in the progress of the grant project and the use of the grant budget in the
reporting period(s), the Reports also include a planning for the next period showing the
activities to be implemented and the budget needed for it.
What formats do I use for my Quarterly/Final Report and the Audit Report to the MA?
All Reports need to be submitted to the MA in the format provided by the MA. The formats
can be found in annex P, Q, and R. The latest versions can be downloaded
fromwww.esap2.org.et/components/grant-scheme/
Official Receipt: the SAIP must get official receipts (printed and VAT-registered) for
any payment made for this project.
Name of Payee: any receipt which does not include the name of payee (e.g. SAIP’s name,
staff, beneficiary or any other party involved in the project) is not acceptable and will be
ineligible cost to the project;
Amount: the receipt must show clearly the amount (both in figure and words) paid to the
particular transaction;
Date: the receipt should mention the date of the transaction. A date before or after the
contracted grant project period is considered to be ineligible, with the exception of the
auditor’s costs for the last Audit Report;
Description/purpose: the receipt must clearly show the type of service or goods
purchased with that transaction. The language should be in English or Amharic.
No. of unit: the receipts should show the number of units purchased with that receipt,
whenever applicable.
Unit Cost: the receipt should include the unit cost whenever applicable.
Accompanying documents: the receipt should be accompanied with the necessary
supporting documents including “attachment” for cash-register receipt.
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In what currency do I need to report to the MA?
Financial reports need to be filled out in Birr. To enable the MA to determine the exact
amount of Birr the SAIP has received for the advance received in US dollars, the SAIP is
required to submit to the MA a copy of the SAIP’s bank statement, showing the receipt of the
advance.
How do I submit my Quarterly/Final/Audit Report?
All Reports need to be submitted to the MA in hard copy and in soft copy. Soft copies can be
submitted per e-mail ([email protected]) or per CD-ROM. Hard copies need to be sent to
the MA, to the following address:
ESAP2 Management Agency
Cape Verde Street
P. O. Box 28024/1000
WMA Sets Building, 2nd Floor
Addis Ababa, Ethiopia
What is the deadline for submission of my Quarterly/Final/Audit?
The exact deadlines for submission of Quarterly/Final Reports and the Audit Report are
stipulated in the grant agreement between the SAIP and the MA.
What period does my Quarterly/Final/AuditReportneed to cover?
The exact reporting periods per Quarterly/Final/Audit Report are stipulated in the grant
agreement between the SAIP and the MA.
When will the MA start the review of my Quarterly/Final Report and the
corresponding Audit Report?
The MA will only start processing Quarterly/Final Reports, once the complete package is
received, with all necessary sheets, reports and supporting documentation attached.
5.4.1 Grant Project Quarterly Reporting
What constitutes a complete Quarterly Report?
A Quarterly Report consists of a Quarterly Financial Report (see section 3.3.1.2) and a
Quarterly Narrative Report (see section 3.3.1.1).In two instances, these reports need to be
accompanied by an Audit Report , prepared by an external auditor (see section 5.4.3).
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Statement of Expenditure Total(SOE Total)
This sheet of the Financial Report shows the approved budget (as stated in the grant
agreement) against the corresponding expenditures for each budget line. The expenditures
shown in this sheet of the Financial Report correspond with the sum of SOE for each quarter.
The SOE Total is automatically generated, when the SOE per quarter is filled out by the
SAIP.
Statement of Expenditure (SOE)
The SAIPs are required to report the expenditures per budget line per month. The reported
expenditures should correspond with the sum of expenditures (per budget line) per month
indicated in the Invoices Detailed Ledger.
Statement of Cash Balance
The purpose of this sheet of the Financial Report is to show the status of the budget as well
as the cash transfer from the MA to the SAIPs. In this sheet, the SAIPs should indicate what
amount has been received so far and what expenditures were incurred to date. This will help
the MA to track the transfer of cash for each reported period.
Budget Forecast for the next Quarter
The Budget Forecast sheet helps the SAIPs to estimate the expenditures for the next quarter
and thereby request sufficient funds for the implementation of the planned activities for that
quarter. The MA will decide of the amount to be released for the next quarter based on this
report, the statement of expenditures and the approval of the Action Plan for the next
quarter.
What constitutes a complete Quarterly Financial Report?
A Quarterly Financial Report consists of:
One hard copy original and one electronic softcopy of the Quarterly Financial Report,
consisting of (see below for more information):
Statement of Expenditure (SOE) Total
SOE
Statement of Cash Balance
Budget Forecast for the next Quarter
Invoices Detailed Ledger (Statement of Itemized Expenditure)
Copies of all supporting documentation for the costs claimed in the respective Report;
Copies of the monthly bank statements for the reporting period;
If applicable, an Audit Report, covering the period as stipulated in the grant agreement.
With the Audit Report, the list of fixed assets purchased from the project budget needs to
be submitted as well.
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Invoices Detailed Ledger (Statement of Itemized Expenditure)
This table is used for registering all invoices and declarations paid by the SAIP from the
grant budget. Each expenditure should be registered in this report. The details include the
number of the receipt, year, month, date, budget line, description (in English), payee,
reference and amount. All expenditures indicated in this ledger need to be substantiated with
supporting documentation(see above on the minimum requirements for the supporting
documents.
What constitutes a complete Quarterly Narrative Report?
A complete Quarterly Narrative Report consists of:
One hard copy original Quarterly Narrative Report and one soft copy;
Copies/originals of deliverables, produced in the framework of the activities
implemented, such as training programmes, toolkits, and questionnaires, which have
not been submitted to the MA with previous Quarterly Reports;
Updated Action Plan for the next period (see annex C);
Only with the 1stand 4thQuarterly Report: Procurement plan for the complete
project period (see annex N).
5.4.2 Grant Project Final Reporting
What constitutes a complete Final Report?
A Final Report consists of a Final Financial Report (see section 3.3.2.2) with a corresponding
Audit Report(see section 3.3.2.2) and a Final Narrative Report (see section 3.3.2.1).
What constitutes a complete Final Financial Report?
The Final Financial Report is verified by an external auditor. It therefore consists of:
One hard copy original and one electronic softcopy of the Final Financial Report with all
required tabs filled out (see section 3.3.2.2 and 5.4.1);
Copies of all supporting documentation for the costs incurred since the last Quarterly
Report and included in the Final Report;
Audit Report 3, covering the period as stipulated in the grant agreement;
List of fixed assets, purchased from the project budget;
Copies of the monthly bank statements since the last Quarterly Report.
What constitutes a complete Final Narrative Report?
A complete Final Narrative Report consists of:
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One hard copy original Final Narrative Report and one soft copy
Copies/originals of deliverables, produced in the framework of the activities
implemented, such as training programmes, toolkits, and questionnaires, which have not
yet been submitted to the MA with the previous Quarterly Reports.
5.4.3 Audit Reports
When do I need to submit an Audit Report?
In total, three Audit Reports will need to be submitted to the MA. Two reports during project
implementation (see 3.3.1.3) and one after the end of the contract agreement with the Final
Financial Report (see 3.3.2.2). The exact deadlines for submission of the Audit Reports are
stipulated in the grant agreement between the SAIP and the MA.
Do I need to submit an Audit Report with every Quarterly Report?
No. The Audit Reports cover a period of 2-3 quarters. The grant agreement stipulates exactly with
which Quarterly Report an Audit Report should be submitted to the MA.
How do I know whether an Audit Report needs to be submitted with my Quarterly Report?
This is stipulated in the grant agreement.
From what budget do I need to cover the auditor’s costs for the Audit Reports?
Auditor’s costs for the preparation of the Audit Reports are financed from the grant budget.
The grantee needs to ensure that the auditor’s costs can be financed from the grant budget
without exceeding the maximum grant budget. The costs can be included in the Quarterly
Financial Reports for the MA.
How do I claim the costs for the Audit Report for the Final Financial Report?
Auditor’s costs for the last Audit Reportcanbe claimed separately with the MA by submitting
a copy of the auditor’s invoice to the MA with the submission of the Final Reports.
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Annexes:
Application
Annex A: ESAP2 Grant Application Format
Annex B: ESAP2 Logical Framework Format
Annex C: ESAP2 Action Plan Format
Annex D: ESAP2 Budget Application Format
Annex E: ESAP2 GrantApplication Partnership Statement
Annex F: ESAP2 List of Woredas of Particular Relevance
Annex G: ESAP2Eligibility and Administrative Requirements Grid
Annex H: ESAP2 Grant Application Evaluation Grid
Implementation
Annex I: ESAP2 Grant Agreement
Annex I-1 ESAP2 Budget Modification
Annex J: ESAP2 Grant Applicant’s Bank Detail Verification Format
Annex K: ESAP2 Grant Applicant’s Legal Verification Format
Annex L: ESAP2 Request for Advance Payment
Annex M: ESAP2 Example Attendance Sheet Format (optional)
Annex N: ESAP2 Procurement Manual for SAIPs
Annex N-1 ESAP2 Guidelines for Reimbursement of Travel Costs and Per Diem
Annex O: ESAP2 Timesheet Format for Time Spent by Staff
Reporting
Annex P: ESAP2 Quarterly Narrative Report Format
Annex Q: ESAP2 Final Narrative Report Format
Annex R: ESAP2 ToR for the Audit Reports
Annex S: ESAP2 Quarterly and Final Financial Reporting Format
Annex T: Simplification of Financial Reporting Requirements of ESAP2
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Annex A
ESAP2 Grant Application Format
Note for applicants: Before you complete this ESAP2 Grant Application Format, please
ensure that you have read and understood the guidelines for this Call for Proposals, as
stipulated in this Operational Manual. Read and complete the format with all due care, so as
to be precise and clear. You will be asked to provide all the necessary information and
documents as requested in the Operational Manual.Any error observed or any major
inconsistency in the full application format (e.g. the amounts mentioned in the budget
worksheets are inconsistent) may lead to the rejection of the application.
The Application Format is designed to include the information of four partners. In case you
are submitting your application with less than four partners or individually, you can delete
the sections in which information is requested on your partners. Incomplete applications will
not be taken into account.
In line with the Operational Manual for the Call for Proposals
ESAP2/CFP01/2012
1. Core Information and Executive Summary
Please complete the below table and add a narrative summary of your grant application
Project Title
Grant Budget Requested ($)
Date of submission
Implementation period (dd/mm/yy until dd/mm/yy)
Grant applicants 1. (name of lead applicant)
2. (name of applicant, delete if not applicable)
3. (name of applicant, delete if not applicable)
4. (name of applicant, delete if not applicable)
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Target sectors
(minimum 2, thick the box: )
Agriculture
Education
Health
Rural Roads
Water and Sanitation
Target woredas and kebeles
(minimum 3 woreda, maximum 5
woreda)
(minimum 3 kebeles per woreda)
1. (name of woreda and
region)
1. (name of kebele)
2. (name of kebele)
3. (name of kebele)
2. (name of woreda and
region)
1. (name of kebele)
2. (name of kebele)
3. (name of kebele)
3. (name of woreda and
region)
1. (name of kebele)
2. (name of kebele)
3. (name of kebele)
4. (name of woreda and
region, if applicable)
1. (name of kebele)
2. (name of kebele)
3. (name of kebele)
5. (name of woreda and
region, if applicable)
1. (name of kebele)
2. (name of kebele)
3. (name of kebele)
Target group (Target groups are the groups/entities who will be directly
positively affected by the project at the specific objectives
level)
Final beneficiaries (Final beneficiaries are those who will benefit from the
project in the long term at the level of the society or sector at
large, thus at overall objective level)
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Objectives of the grant application (The objective of the grant application states what the grant
project itself is expected to achieve)
Submission Statement
Please have this statement signed by a representative of the Lead Applicant
The Lead Applicant, represented by the undersigned, being the authorized
signatory of the Applicant, hereby declares that:
the applicant is directly responsible for the preparation, management and
implementation of the project described in the present application with its partners,
if any,
the applicant undertakes to comply with the obligations foreseen in the ESAP2
Grant/Operational Manual and its annexes,
the applicant solemnly declares that all information given in the present Application
are true.
Full name of lead organization
Name of authorized person
Signature authorized person of
Lead Applicant
Place and date
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2. General Information
2.1 Applicants’ Organizational Profile
2.1.1 Lead Applicant
Full name of lead
organization / Applicant #1
Acronym
Nationality
Legal status Type of organization
Registering Government Body
Place of Registration
Date of Registration
Registration Number
License Valid until (date)
Tax Identification Number
Official address
Fax number
Telephone number
Website (if applicable)
Contact person
Telephone number of contact
person (cell or landline)
Fax number of contact
person
E-mail address of contact
person
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2.1.2 Sub Partner 2 (delete, if not applicable)
Full name of partner organization
/ Applicant #2
(delete sections below in case
application is submitted by an
individual organization)
Acronym
Nationality
Legal status Type of organization
Registering Government
Body
Place of Registration
Date of Registration
Registration Number
License Valid until (date)
Tax Identification
Number
Official address
Fax number
Telephone number
Website (if applicable)
Contact person
Telephone number of contact
person (cell or landline)
Fax number of contact person
E-mail address of contact person
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2.1.3 Sub Partner 3 (delete, if not applicable)
Full name of partner organization
/ Applicant #3
(delete sections below in case
application is submitted by a
partnership of two organizations)
Acronym
Nationality
Legal status Type of organization
Registering Government
Body
Place of Registration
Date of Registration
Registration Number
License Valid until (date)
Tax Identification
Number
Official address
Fax number
Telephone number
Website (if applicable)
Contact person
Telephone number of contact
person (cell or landline)
Fax number of contact person
E-mail address of contact person
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2.1.4 Sub Partner 4 (delete, if not applicable)
Full name of partner organization
/ Applicant #4
(delete sections below in case
application is submitted by a
partnership of three organizations)
Acronym
Nationality
Legal status Type of organization
Registering Government
Body
Place of Registration
Date of Registration
Registration Number
License Valid until
Tax Identification Number
Official address
Fax number
Telephone number
Website (if applicable)
Contact person
Telephone number of contact
person (cell or landline)
Fax number of contact person
E-mail address of contact person
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2.2 Operational capacity of your organization / partnership
2.2.1. Define the roles and responsibilities of partner organizations that will
be involvedin the implementation of the grant project. Identify the contribution
(technical other support) that each partner will bring to the project.
Organization(s) Role and
involvement in
the preparation
of the grant
application
Role and
involvement of
the organization
in implementing
the grant
application
Experience of
similar projects,
in relation to
role in the
implementation
of the proposed
project
History of
cooperation
with the
other
partners of
the
partnership
1.
2. (delete, if not
applicable)
3. (delete, if not
applicable)
4. (delete, if not
applicable)
2.2.2. (if applicable)Describe your partnership strategy. How are the organizations
going to cooperate during the implementation of the grant project, how does information
sharing and capacity building within the partnership take place? Are the cooperation and
the roles and responsibilities formalized?
2.2.3 Present the organizational chart for the management and
implementation of the grant project. The chart must clearly show the roles and
responsibilities of the organizations and persons involved.
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2.2.4 Present the key personnel proposed to work on the project. Indicate their
main tasks and responsibilities and include a short profile of their expertise, experience and
suitability for their task.
2.2.5 Please state here the number of permanent and temporary employees
per organization / partner
Name of
organization /
partner
Type of
employee
Description of main task and
responsibilities
Quantity Location
1.
Permanent
employees
Temporary
employees
2. (delete, if
not
applicable)
Permanent
employees
Temporary
employees
3.
(delete, if
not
applicable)
Permanent
employees
Temporary
employees
4. (delete, if
not
applicable)
Permanent
employees
Temporary
employees
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2.3 Financial Capacity
2.3.3 Please state the financial data of the organization / partner for the last 2
years (please note that during the Financial Capacity Assessment, the lead applicant is required
to provide the MA with a copy of the audited annual report (in case its presence is stated in the
application)
Organization /
partner
Year Annual
income
(USD)
Expenses
incurred
Main
financial
backers
Audited
Annual
Report
Available
?
Financial
Audit
performed
by (name
company)
1.
2011 Y / N
2010 Y / N
2.
(delete, if not
applicable)
2011 (not applicable)
2010 (not applicable)
3.
(delete, if not
applicable)
2011 (not applicable)
2010 (not applicable)
4. (delete, if not
applicable)
2011 (not applicable)
2010 (not applicable)
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2.4 Experience and Expertise (max. 2 pages)
2.4.1. Please give details on your organization profile and experiences since its
establishment. Describe here:
When your organization was established and organizational structure
Organizational profile: objectives / vision / mission
Core areas of expertise
Program areas and activities it has been undertaking
List of donor partners, implementing partners and networks with which the
organizations works.
In case you are submitting your application in a partnership, describe this for every partner
in your partnership.
Organization/
partner Organization’s profile and experience
1.
2. (delete, if not
applicable)
3. (delete, if not
applicable)
4. (delete, if not
applicable)
2.4.2 This section present the capacities of the organization(s) in getting
proposed activities implemented according to plan. Please state below the
organizations’ experience in implementing similar (size) development projects in the field
of social accountability? Provide a detailed description of actions and projects.
Name of
organization /
partner
1.
2. (delete, if not
applicable)
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3. (delete, if not
applicable)
4. (delete, if not
applicable)
2.4.3 Please state below the organization’s experience in implementing
development projects in the service sectors and target woredas? Provide a
detailed description of actions and projects
Name of
organization /
partner
1.
2. (delete, if not
applicable)
3. (delete, if not
applicable)
4. (delete, if not
applicable)
2.4.4 Please use the table below to list at least three organizations that can
provide testimonies regarding your organizations’ / your partners’
performance.
Name of
organization /
partner
№ Relationship with
your organization
Full Address of
the organization
(E-mail, Tel.,
cell phone)
Contact Person
1.
1.
2.
3.
2.
(delete, if not
applicable)
1.
2.
3.
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3. (delete, if not
applicable)
1.
2.
3.
4. (delete, if not
applicable)
1.
2.
3.
3. Description of the Grant Project (max. 12 pages)
This section provides a detailed description of the intervention. It should include a
technically sound approach to addressing the issues of social accountability in a realistic
manner. The interrelation between the different levels should be explained.
3.1 Intervention Logic
Please fill out the LogFrame of annex B in which you indicate the overall objective of your
grant application, the specific objective(s), the expected results and outputs, planned
activities to reach the results anticipated and inputs needed for the implementation of the
activities.
3.2 Relevance of the Action: Please describe the relevance of the action towards
enhancing social accountability
3.3 Duration
The duration of the implementation of the grant project is ____ months. Please note that
the maximum duration of a grant project is 24 months.
3.4 Action Plan
Please draft the Action Plan by filling out the format in annex C. The Action Plan should
present the activities and months for expected outcomes.
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3.5 Consideration of cross-cutting issues: this section covers how socially excluded
groups such as women, children, those living with HIV/AIDS, the elderly or the disabled
are included in your grant project activities.
3.5.1 Please define the socially excluded and vulnerable group(s) your grant
project attempts to address (that is also the main beneficiaries)?
3.5.2 Describe how these group(s) have been consulted in any form during or
before the preparation of this proposal? Describe the process and how their feedback
is used as input for the application?
3.5.3 Please describe the strategy of mainstreaming (including the
participation) of the vulnerable groups in the implementation of the proposed
grant project? What role will the vulnerable groups play in the project and
how will they benefit?
3.6 Perceived (potential) constraints / risks for grant project implementation:
Please indicate where you see potential difficulties in implementation and how you will
address them if possible. Discuss both internal as external factors that are a risk for the
successful realization of the grant project
Risk / Constraint Risk strategy or measures
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4. Target groups (maximum 2 pages)
4.1. Please explain the reasons for the selection of the target woredas? What
factors played a role in choosing these target woredas? (please note that the MA
considers grant applications targeting certain woredas more relevant than others. See section
2.5.2.5.3 in the Operational Manual)
4.2. Please explain the reasons for the selection of the target group(s) and how
you identified their needs and constraints. How does the grant project contribute to
the needs of the target group(s) and final beneficiaries? How do the beneficiaries play a role
in the project?
4.3. Describe your past working relationship with the regional authorities and
the local governments in the woredas you target with your activities. Have
woreda officials been consulted in the preparation of the grant application? How do you
plan to cooperate with them in the proposed grant project? How is their inclusion targeted
/ guaranteed? Is your cooperation formalized in a Letter of Commitment? If so, please
attach the Letters as documentary proof.
Annex A: ESAP2 Grant Application Format
88 /234
5. Monitoring and Evaluation (maximum 2 pages)
5.1Describe your current M&E capacity in terms of human resources and
budget available(please clearly indicate M&E budget in the application’s budget)
5.2 Based on past experience, present how you would monitor the grant
project implementation (please include data collection exercises and reporting)
6. Sustainability and Multiplication (maximum 2 pages)
6.1 Describe how the project will achieve sustainability on the ground after the
project is ended. Indicate the mechanisms for long-term sustainability of the project
after the grant activity is completed.
6.2 As part of your sustainability strategy please describe the possibilities for
replication and extension of the project’s outcomes.
Annex B: ESAP2 Logical Framework Format
89 /234
Annex B
ESAP2 Logical Framework Format
Note for applicants: A LogFrame needs to be filled out to present the assessors with a clear
cause and effect matrix in which a clear overview of inputs, outputs and objectives is
presented (see also section 2.5.2.3). Below we shortly indicate our understanding of the
different sections which are reflected in the format. Please fill out the format below and
include this to your application.
Personnel;
Type of equipment;
Supplies.
Overall Objective: The overall objective of the grant application should be stated in
broad terms. Overall objectives represent achievements to which the project is intended
to contribute.
Specific Objective: The objectives will be specific to the proposed grant project and
state what the grant project itself is expected to achieve. The specific objective reflects the
utilization of the results below. The specific objective is the full responsibility of the
project, but only partly under control of the project (the part that is not under control is
what should be covered by the assumptions). What do you expect to happen as a result of
your proposed grant project? What will change? It is a description of the situation that
must be attained upon completion of the project. It is the situation in which the
problem(s) formulated in the field of accountability no longer exist. The objective should
be formulated positively, realizable in the given situation, concrete, verifiable and create
no new problems.
Results/Outputs: Results or outputs are products developed or services rendered
resulting from the activities performed leading to the achievement of the specific
objectives. Please detail all expected results/outputs and explain how they relate to the
objectives.
Activities: Include the title and a detailed description of each activity to be undertaken
to produce the results, justifying the choice of the activities and specifying where
applicable the role of each partner (or associates or subcontractors) in the activities. In
this respect, the detailed description of activities must not repeat the action plan (see
5.1).
Inputs: List the inputs required to carry out the project’s activities. Inputs can be
included in the form of:
Annex B: ESAP2 Logical Framework Format
90 /234
ES
AP
2 L
og
ica
l F
ra
me
wo
rk
fo
r t
he
Gr
an
t P
ro
jec
t
As
su
mp
tio
ns
(W
hic
h f
act
ors
an
d c
on
dit
ion
s
ou
tsid
e th
e b
enef
icia
ry's
resp
on
sib
ilit
y a
re n
eces
sary
to
ach
iev
e th
at
ob
ject
ive?
(ex
tern
al
con
dit
ion
s)
Wh
ich
ris
ks
sho
uld
be
tak
en
into
co
nsi
der
ati
on
?)
(Wh
at
exte
rna
l co
nd
itio
ns
mu
st b
e m
et t
o o
bta
in t
he
exp
ecte
d r
esu
lts
on
sch
edu
le?)
(Wh
at
pre
-co
nd
itio
ns
are
req
uir
ed b
efo
re t
he
pro
ject
sta
rts?
Wh
at
con
dit
ion
s
ou
tsid
e th
e b
enef
icia
ry's
dir
ect
con
tro
l h
av
e to
be
met
fo
r th
e
imp
lem
enta
tio
n o
f th
e
pla
nn
ed a
ctiv
itie
s?
So
ur
ce
s a
nd
me
an
s o
f
ve
rif
ica
tio
n
(Wh
at
are
th
e so
urc
es
of
info
rma
tio
n f
or
thes
e
ind
ica
tors
?)
(Wh
at
are
th
e so
urc
es
of
info
rma
tio
n t
ha
t
exis
t o
r ca
n b
e co
llec
ted
?
Wh
at
are
th
e m
eth
od
s
req
uir
ed t
o g
et t
his
info
rma
tio
n?)
(Wh
at
are
th
e so
urc
es
of
info
rma
tio
n f
or
ind
ica
tors
on
res
ult
s
ach
iev
ed?)
(Wh
at
are
th
e so
urc
es o
f
info
rma
tio
n a
bo
ut
act
ivit
y
pro
gre
ss?)
Ob
jec
tiv
ely
ve
rif
iab
le
ind
ica
tor
s o
f
ac
hie
ve
me
nt
(Wh
at
are
th
e k
ey
ind
ica
tors
rel
ate
d t
o t
he
ov
era
ll o
bje
ctiv
es?)
(Wh
ich
in
dic
ato
rs
clea
rly
sho
w t
ha
t th
e o
bje
ctiv
e
of
the
pro
ject
ha
s b
een
ach
iev
ed?)
(Wh
at
are
th
e
ind
ica
tors
to
mea
sure
wh
eth
er a
nd
to
wh
at
exte
nt
the
pro
ject
ach
iev
es t
he
exp
ecte
d
resu
lts/
ou
tpu
ts?)
(W
ha
t a
re t
he
ind
ica
tors
to m
easu
re t
o w
ha
t
exte
nt
the
pro
ject
ach
iev
es t
he
exp
ecte
d
act
ivit
ies?
)
Inte
rv
en
tio
n l
og
ic
(Wh
at
is t
he
ov
era
ll b
roa
der
ob
ject
ive
to w
hic
h t
he
pro
ject
wil
l co
ntr
ibu
te?)
(Wh
at
spec
ific
ob
ject
ive
is
Th
e p
roje
ct i
nte
nd
ed t
o
ach
iev
e to
co
ntr
ibu
te t
o
the
ov
era
ll o
bje
ctiv
e?)
(Th
e re
sult
s a
re t
he
pro
du
cts
or
serv
ices
ren
der
ed
resu
ltin
g f
rom
th
e a
ctiv
itie
s
per
form
ed e
nv
isa
ged
to
ach
iev
e th
e sp
ecif
ic o
bje
ctiv
e.
Wh
at
are
th
e ex
pec
ted
resu
lts?
(en
um
era
te t
hem
)
(Wh
at
are
th
e k
ey a
ctiv
itie
s to
be
carr
ied
ou
t a
nd
in
wh
at
seq
uen
ce i
n o
rder
to
pro
du
ce
the
exp
ecte
d r
esu
lts/
ou
tpu
ts?
(gro
up
th
e a
ctiv
itie
s b
y
resu
lt)
(Per
son
nel
; T
yp
e o
f eq
uip
men
t;
Su
pp
lies
; et
c.)
Ov
er
all
Ob
jec
tiv
e
Sp
ec
ific
Ob
jec
tiv
es
Ex
pe
cte
d R
es
ult
s /
Ou
tpu
ts
Ac
tiv
itie
s
Inp
ut
Annex C: ESAP2 Action Plan Format
91 /234
Annex C
ESAP2 Action Plan Format
General guidelines:
Please add more lines if needed (select the line above which you would like to add a line,
click on the right mouse button and "insert")
If you want to merge celles, please click on the right mouse button and go to "format
cells", choose "alignment" and therein "merge cells"
Specific objectives and outputs cannot be changed. If an activity is cancelled, choose the
option "cancelled" in the status report and explain why in column K. Do not delete an
activity.
If you would like to add other activities, please do so and add an N (for new) after the
number (e.g. Activity 1.1.7 N). If the activity is directly linked to another please present as
follows: 1.1.2a N
Annex C: ESAP2 Action Plan Format
92 /234
Imp
ort
an
t ob
serv
ati
on
s
If d
ela
yed
o
r ca
nce
lled
, p
lea
se
exp
lain
w
hy
Sta
tus
as
per
3
1/0
3/
20
14
Sta
tus
as
per
3
1/12
/ 2
013
Sta
tus
as
per
3
0/0
9/2
013
Sta
tus
as
per
3
1/0
6/
20
13
Sta
tus
as
pe
r
31/0
3/
20
13
Sta
tus
as
per
3
1/12
/20
12
Ma
in
resp
on
sib
le
act
ors
Lea
d
CS
O,
pa
rtn
er
Org
rg
Dea
dli
ne
for
imp
lem
en
tati
on
(dd
/mm
/yy
)
Tim
efra
me
for
imp
lem
en
tati
on
(dd
/mm
/yy
)
Act
ivit
ies
to
ach
iev
e O
utp
ut
1.1.
1 (P
lea
se
spec
ify
a
ctiv
ity
h
ere
1.1.
2…
1.1.
3
1.1.
4
1.1.
5
1.1.
6
1.2
.1
1.2
.2
1.2
.3
1.2
.3
1.2
.4
1.2
.5
1.3
.1
1.3
.2
1.3
.3
1.4
.1
1.4
.2
1.4
.3
1.4
.4
1.4
.5
Ou
tpu
ts/R
esu
lts
to a
chie
ve
spec
ific
o
bje
ctiv
es
1.1
(P
lea
se
spec
ify
ou
tpu
t to
rea
ch t
he
spec
ific
ob
ject
ive
1
her
e)
1.2
1.3
1.4
Sp
ecif
ic
Ob
ject
ive
to
be
ach
iev
ed
Sp
ec
ific
Ob
jec
tiv
e
1:(
Ple
ase
sp
ecif
y
the
spec
ific
ob
ject
ive
1
her
e)
Annex C: ESAP2 Action Plan Format
93 /234
Imp
ort
an
t ob
serv
ati
on
s
If d
ela
yed
o
r ca
nce
lled
, p
lea
se
exp
lain
w
hy
Sta
tus
as
per
3
1/0
3/
20
14
Sta
tus
as
per
3
1/12
/ 2
013
Sta
tus
as
per
3
0/0
9/2
013
Sta
tus
as
per
3
1/0
6/
20
13
Sta
tus
as
per
3
1/0
3/
20
13
Sta
tus
as
per
3
1/12
/20
12
Ma
in
resp
on
sib
le
act
ors
Dea
dli
ne
for
imp
lem
en
tati
on
Tim
efra
me
for
imp
lem
en
tati
on
Act
ivit
ies
to
ach
iev
e O
utp
ut
2.1
.1
2.1
.2
2.1
.3
2.2
.1
2.2
.2
2.2
.3
2.2
.4
2.3
.1
2.3
.2
2.3
.3
3.1
.1
3.1
.2
3.1
.3
3.2
.1
3.2
.2
3.2
.3
3.2
.4
Ou
tpu
ts/R
esu
lts
to a
chie
ve
spec
ific
o
bje
ctiv
es
2.1
2.2
2.3
3.1
3.2
Sp
ecif
ic
Ob
ject
ive
to b
e a
chie
ve
d
Sp
ecif
ic
Ob
ject
ive
2…
Sp
ecif
ic
Ob
ject
ive
3…
Annex D: ESAP2 Budget Application Format
94 /234
Annex D ESAP2 Budget Application Format
Budget Format
Project Title
Grant Applicants
1.
2. (if applicable)
3. (if applicable)
4. (if applicable)
Expenses
Units of Measurement
(fee days, tickets, price
etc)
Total
units
Unit
rate ETB
Total
Cost ETB
1. Services - Human Resource
1.1 Staff Salaries
1.1.1 Program Staff
1.1.1.1 Project Coordinator Months 0
1.1.1.2 Social Accountability Expert Months 0
1.1.1.3 M&E Expert Months 0
1.1.2 Support Staff
1.1.2.1 Project Accountant Months 0
1.1.2.2 Procurement Officer Months 0
1.1.2.3 Driver Months 0
Subtotal 1.1 - Staff Salaries 0
1.2 Consultancy Service
1.2.1 Social Accountability Trainer Days 0
1.2.2 Consultant for Development of SA Tools Days 0
1.2.3 Consultant for mid and final evaluation Days 0
1.2.4 ………….. ….. 0
Subtotal 1.2 - Consultancy Service 0
Subtotal 1. Service - Human Resource 0
Annex D: ESAP2 Budget Application Format
95 /234
2. Goods
2.1 Furniture
2.1.1 Office table Pcs 0
2.1.2 Office chair Pcs 0
2.1.3 ….. ….. 0
2.2 Equipment
2.2.1 Desktop Computer Pcs 0
2.2.2 Printer Pcs 0
2.2.3……. …. 0
2.3 Office supplies
2.3.1 Stationary supplies Pcs 0
2.3.2 Consumable supplies (refreshment,
detergents, etc) Pcs 0
2.3.3…….. ….. 0
Subtotal 2. Goods 0
3. Monitoring and Evaluation
3.1 Travel
3.1.1 Travel costs 0
3.1.2………….. 0
0
0
3.2 Per Diem
3.2. Per diem 0
0
0
3.3 Audit Costs
3.3.1. Audit Report Costs 1 0
3.3.2. Audit Report Costs 2 0
3.3.3. Audit Report Costs 3 0
Subtotal 3. Monitoring and Evaluation 0
4. Program Deliveries / Activities
Annex D: ESAP2 Budget Application Format
96 /234
4.1 Trainings
4.1.1 Training 1 (use the 'Detailed
Training Sheet' for calculations) Training 0
4.1.2 Training 2 (use the 'Detailed
Training Sheet' for calculations) Training 0
4.1.3 ….. Training 0
4.2 Research and Surveys
4.2.1 Survey on … Survey 0
4.2.2 Assessment on …… Assessment 0
4.2.3 …… 0
Subtotal 4. Program Deliveries / Activities 0
5. Direct Operational Costs*
0
0
0
Subtotal 5. Direct Operational Costs 0
6. Total Direct Costs (1-5) 0
7. Provision for Contingency (5% of Total Direct Costs) 0
8. Administrative Costs (7% of Total Direct Costs) 0
9. Total Project Costs (6+7+8) in ETB 0
10. Exchange Rate ETB to USD of <insert date of exchange rate used>** 0
11. Total Project Costs in USD** 0
Annex D: ESAP2 Budget Application Format
97 /234
Detailed Training / Workshop Sheet
Project Title
Grant Applicants
1.
2. (if applicable)
3. (if applicable)
4. (if applicable)
Expenses Unit Costs Participan
ts / Units
Number
of Days Amount
Training/Workshop 1
Lunch -
Refreshment -
Per diem -
Transportation -
Training Hall Rent -
Training Materials and supplies -
Subtotal Training / Workshop 1 -
Training/Workshop 2
Lunch -
Refreshment -
Per diem -
Transportation -
Training Hall Rent -
Training Materials and supplies -
Subtotal Training / Workshop 2 -
Training / Workshop 3
Lunch -
Refreshment -
Per diem -
Transportation -
Training Hall Rent -
Training Materials and supplies -
Subtotal Training / Workshop 3 -
Training / Workshop 4
Lunch -
Refreshment -
Per diem -
Transportation -
Training Hall Rent -
Training Materials and supplies -
Subtotal Training / Workshop 4 -
Annex D: ESAP2 Budget Application Format
98 /234
Training / Workshop 5
Lunch -
Refreshment -
Per diem -
Transportation -
Training Hall Rent -
Training Materials and supplies -
Subtotal Training / Workshop 5 -
Training / Workshop 6
Lunch -
Refreshment -
Per diem -
Transportation -
Training Hall Rent -
Training Materials and supplies -
Subtotal Training / Workshop 6 -
Notes:
Please use this sheet to calculate the costs for a training of workshop. The subtotal amount
per training or workshop needs to be inserted in the Budget Format (section 4. Program
Activities / Deliverables). Make sure to add this sheet to the Budget when submitting your
grant application. In case you are planning more than 6 activities, add the cells to the format.
Annex D: ESAP2 Budget Application Format
99 /234
Staffing Schedule
Project
Title
Grant
Applicants
1.
2. (if applicable)
3. (if applicable)
4. (if applicable)
Number Name Position
Benefits Total
Earnings
% of
Contribution Salary PF/Pensi
on Transpiration Insurance Others
Annex D: ESAP2 Budget Application Format
100 /234
Budget Note
Project Title
Grant Applicants
1.
2. (if applicable)
3. (if applicable)
4. (if applicable)
Applicants are required to describe how they arrive at the unit costs proposed in the budget
for each budget item given
1. Personnel:
Salary:
Benefit:
2. Monitoring and Evaluation
Travel
Per diem
3. Equipment and Supplies
Equipment
Supplies
4. Program Delivery
Training
Surveys
Annex E: ESAP2 Application Partnership Statement
101 /234
Annex E
ESAP2 Grant Application Partnership Statement
Note for applicants: This format only needs to be submitted when a grant application is
submitted by a partnership.
A partnership can exist of maximum four (one lead organization and three partners) and
entails a relationship of substance, involving shared responsibilities in undertaking the
ESAP2 project funded by the World Bank out of the MDTF. To ensure that the project runs
smoothly, the MA requires all partners to acknowledge this by agreeing to the principles of
good partnership practice set out below. All partners must be legally registered with the
Government of Ethiopia. An organization can only apply with one application.
Each partner needs to fill out and sign the format below. All complete and signed statements
need to be included in the application.
Partnership statement
1. All partners have read the grant application and have understood what their role in the
project will be before the application is submitted to the MA.
2. All partners have read and understood the ESAP2 grant contract format and authorize
the lead applicant to sign the contract with the MA and represent them in all dealings
with it in the context of the project's implementation.
3. The lead applicant will consult its partners regularly and will keep them fully informed
on the progress of their ESAP2 project.
4. All partners will receive copies of the reports - narrative and financial – that are
submitted to the MA.
5. Proposals for substantial changes to the project (e.g. activities, partners, etc.) will be
agreed by the partners before being submitted to the MA. Where no such agreement
can be reached, the applicant must indicate this when submitting changes for approval
to the MA.
6. All partners agree to have a Memorandum of Understanding (MOU) with the lead
applicant to formally share and acknowledge roles and responsibilities as far as the
implementation of the proposed ESAP2 project is concerned.
I have read and approved the contents of the proposal submitted to the Management Agency.
I undertake to comply with the principles of good partnership practice.
Annex E: ESAP2 Application Partnership Statement
102 /234
Partner #
Full legal name
(business name)
Official address
Name authorized person
Position authorized person
Telephone number
Signature and stamp
Date and place
Application submitted in
partnership with:
(Name partner organization 2)
(Name partner organization 3, if applicable)
(Name partner organization 4, if applicable)
History of cooperation with the
other partner organization(s)
Role and involvement in the
preparation of the grant project
Proposed role and involvement in
the implementation of the grant
project
Annex F: ESAP2 List of Woredas of Particular Relevance
103 /234
Annex F
ESAP2 List of Woredas of Particular Relevance
Note for applicants: As indicated in section 2.5.2.5, grant applications that target certain
woredas are considered to be of particular relevance to ESAP2. This implies that the
targeting of these woredas with your activities will be assessed with more points on the
variable of relevance of the target area, which can result in a better ranking and thus an
increased chance of being pre-selected for contracting. Grant projects that target any of the
following woredas will score higher on the evaluation criterion of ‘relevance of the target
area’:
‘Hot Spot’ woredas or those at strategic locations with high potential for snowballing the
demonstration effect to neighboring woredas and ability to serve as the center in a cluster-
based approach.
Below, the list of woredas that qualify under bullet 1-3 is presented. Assessment of
qualification under bullet 5 is up to the evaluators, based on the justification of the grant
applicant for the choice of the target woreda.
Woredas that were target woredas in pilot projects implemented under ESAP1;
Woredas with significant service deficiency /deprivation levels, based on state data;
Woredas where PBS Local Investment Grants (LIGs) have been implemented;
Woredas located in the emerging regions (Afar, BenishangulGumuz, Gambella, Somali)
Annex F: ESAP2 List of Woredas of Particular Relevance
104 /234
ESAP1 woredas
Region woredas
Addis Ababa City
Administration
Addis Ketema
Sub City
Arada Sub City Kirkos Sub City Ledeta Sub City Nefas Silk Lafto
Sub City
Amhara Regional
State
Bahir Dar
Town
Bure Dangela DebreMarkos Ephrata Gidem
Farta Metema NefasMewchia
BenishangulGumuz
Regional State
Asosa town Dangur Kambashi Mandura Menge
Dire Dawa City
Administration
Kebele 02 Kebele 03 Kebele 05 Kebele 08
Harari Regional State Hakim Sofi
Oromia Regional
State
Agaro Alle Becho Bedele Bishoftu
Chewaka Dandi Dawo Degem Dugda
Ejere Fedis Fental GebreGuracha Ghimbi
Girja Goma Haromaya Hurumu Jarso
Jimma town Kersa (around
Hararghe)
Kersa (around
Jimma)
Kombolcha Legehida
Mettu Mulo Sawula Sebeta SebetaHawas
SedenSodo SekaChekorsa Shalla (Aye) Shashemene Welmera
Woliso Wuchalle Yayo ZewayDugda
Somali Regional State Aisha Shinele
Southern Nations and
Nationalities People
Regional State
(SNNPRS)
Chencha Ghibe Hawwasa Town Limu Male
Misha
Tigray Regional State Ahferom Alamata Dugda
Tembein
Genta
Haffeshom
GuloMekeda
KaftaHumera KeltelteAwealo Kola Tembein MedebayZana Mekele
MerebLeke Raya Azebo ShartiSamre Tahatay,Maichew WerieLeke
Annex F: ESAP2 List of Woredas of Particular Relevance
105 /234
Local Investment Grant woredas
Region woredas
Afar National
Regional State
Buremudaitu Dalifage Dewe Dulecha
Amhara National
Regional State
Bahir Dar Zuria Debaytilatgin East Belesa Enemay Guangua
Habru JileTumuga Kellala Kewet Lasta
Machakel MenizLaloMidir Sayint Sekela TachGaynt
Tenta Wegera Zekuala
BenishangulGumuz
National Regional
State
Agalometi Mandura Maokomo OdaBigildu
Gambella National
Regional State
GambellaZuria Wantwa
Harari National
Regional State
Dire Teyara Errar
Oromia National
Regional State
Abaya Abe Dengoro Anchar Aseko Nesebo
BakoTibe Becho Berek BulieHora Chora
DabreLibanos Dano Dawo Dedo Dega
Degam Ejere Elu Fentale GedabAsasa
GidaAyana Gimbi GoroGutu GudatuKondala JarteJardega
JimmaHoro Jimma Rare Kiltu Kara KurfaChale Lume
MadaWalabu Masala OdoShakiso Rayitu Sibu Sire
TiroAfeta Tiyo Wadara YemalogiWalal
Somali National
Regional State
Harshin
Southern Nations,
Nationalities
People Regional
State
Angelcha Arbegona Burji E/Badawacho Ejaha
Annex F: ESAP2 List of Woredas of Particular Relevance
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Gedeb Gimbo Kebena Kemba KindoDidaye
Konta Mareko Masha Menjewo Lanfaro
Loma Ofa OubaDebreTs
ehai
Salamago Sankura
Shasha Shebedino South Bench West
BadaWacho
Tigray National
Regional State
EndaMehoni
Gulomekeda Kola Temben MedebayZena Wolkayit
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Service Deprived woredas
Region woredas
Addis Ababa City
Administration
Woreda 03 of
Arada SC
Woreda 07 of
Addis Ketema SC
Woreda 05 of
Ledeta SC
Woreda 11 and
10 of Kirko SC
Woreda 04 of Yeka SC
Woreda 04 of
Bole SC
Woreda 06 of
Akaki-Kality SC
Woreda 06 of
Nefas Silk SC
Woreda 01 & 02
of Kolfe-Keranyo
SC
Woreda 06 of Gulelle
SC
Afar National
Regional State
Abaala Adaar Afambo Afdera Amibera
Awash Fentale Awra Berahile Chifra Elidaar
Gelaelo Gulina Hadelela SemuRobi Teru
Amhara National
Regional State
AdiArkay Aneded Asagrot Bahir Dar
Ketema
Bahir Dar Zuria
BatiKetema Beyeda Bibugnv Bure Borena
ChagniKetema Chilga Dalanta Debark Debrebirhan
Ketema
Debre Tabor DebubAchefer DegaDamot Dembecha Denbiya Ketema
Dera DessieKetma Ebnat Enjibara
Ketema
FenoteSelam
Ketema
Fogera GonderKetema GonjKolela Janamora Jawi
Kalu Kemise
Ketema
Kombolcha
Ketema
Legehida Libo
Kemekem
Menz Mama
Mider
MerabBelesa Merab Este Minjar and
Shenkora
Raya Kobo
SehalaSeyemt SekotaKetema Senan Tegede Mecha
Woldiya Wonberima WoretaKetema
BenishangulGumuz
National Regional
State
Dangur Guba Kamashi Kurmuk Sirb Abaya
Sherkole Wembera
Dire Dawa City
Administration
Biyo Awale
Cluster
Geldessa Cluster Kebele 01 Kebele 02 Kebele 05
Kebele 08 Melaka Jebdu
Cluster
Wahil Cluster
Gambella National
Regional State
Abol Godere Mezhenger
Harari National
Regional State
Abadir Shenkor Sofi
Annex F: ESAP2 List of Woredas of Particular Relevance
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Oromia National
Regional State
Abaya AbunaGindabarat Ada'aBarga Adaba Agarfa
AlgeSachi Ambo Aminya Ammaya Ana Sora
Anfilo Arero ArsiNagelle Babile BaboGambel
Badanno Bale gasgar Barbare Begi Boracha
Bore Bosat BurqaaDhiintuu Cinaksen Ciro
Cora Botor Dadar Dale wabara Dara Darimu
DaroLabu DaweQacan DaweSarar Dhas Dhidhesa
Didu Dillo Dire Doba DugdaDawa
Fadis GadabAsasa Galana Gamachis Ganji
Gasara GawoQebe Gera Gindabarat Gindhir
Gidami Girawa Girja GolaOda Gololcha (Arsii)
Gololcha (Bale) Goma Goro GubaQoricha Gumay
Guradhamole Gursum GutoGida Habro HambalaWamana
Harana HaroLimu Haromaya HawiGudina Hawwa Galan
Jaldu Jarso (East
Hararge)
Kiramu Kofale Kokosa
Kombolcha Kuyu Lagahidha LaloQile LeqaDullacha
LibanCuqala Liban (Guji) Limu LimuBilbilo LimuKosa
LimuSaqa Mako MalkaBalo Mana (Jima) Manasibu
Matu MayuMuluqe Mena (Bale) Meta MidaQanyi
Midhaga Mi’esoo Miyo Mooyyaale Munesa
Najo NonoBenja NunnuQumba Omo Nada Qarca
Qarsa Qilxu Kara Qore Qumbi Quni
SaqaCoqorsa sal'eNono Sawena Saxamma Sayo
SayoNole Seru Shabesombo Shala Shirka
Sigimo Siraro Sude Taltale Wondo
XiroAfata
Xulo Yabalo
Somali National
Regional State
Adadilo Danan Degehamedo Dhobowayn Fiika
Shekosh Warder
Southern Nations
and Nationalities
People’s Regional
State (SNNPR)
Alle Andracha Aroresa Basketo Bita
Bonke Bule Chirie Dalocha DamotPulasa
Dita DugunaFango
Endegagn GedebanoGuta Geta
Gibe Duna Gorchie Hadaro Tinto Humbo Isara
Kachabira Konso Male Malokoza Mareka
MeintGoldya MirabAzernet Nyangatom Saylem Semen Ari
Shat Bench Tambaro Tello Wonsho
Tigray National
Regional State
Ahferom DegaTembein Gulomhaya KetemaMekele Raya Zebo
Werielehe
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Annex G
ESAP2 Eligibility and Administrative Requirements Grid
Note for applicants: Please note that failure to meet the eligibility and administrative criteria
immediately results in a rejection of the application. Check carefully, with the use of this
annex, whether your application meets all criteria.
Eligibility Requirements
The lead applicant is a legal entity established for not for profit motives and
is registered with the Government of Ethiopia as an Ethiopian Charity or
Society or an Ethiopian Residents Charity (and documentary proof of this is
provided).
Y/N
(If applicable) All partners in the application are legal entities established
for not for profit motives and are registered with the Government of
Ethiopia as Ethiopian Charities or Societies or Ethiopian Residents
Charities(and documentary proof of this is provided).
Y / N / Not
Applicable
The application targets at least two sectors Y / N
The application targets a minimum of 3 and a maximum of 5 woredas Y / N
Per woreda, the application targets a minimum of 3 kebeles Y / N
The application budget does not exceed the indicated maximum amount of
$237,000 for applications targeting 3 woredas, of $269,000 for applications
targeting 4 woredas or $300,000 for applications targeting 5 woredas
Y / N
Annex G: ESAP2 Eligibility and Administrative Requirements Grid
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4Please note that in case Letters of Commitment are available from target woredas, you are encouraged to enclose them in your application. Inclusion of Letters of Commitment is not an administrative requirement.
Administrative Requirements
The application is received by the MA before the closing date and time of this
Call for Proposal
Y/ N
The application is submitted in the formats annex to this Operational Manual Y / N
The Application is written in English Y / N
The application is typed Y / N
The application submitted is
complete, meaning that it
consist of:4
ESAP2 Grant Application Y / N
Supporting document of legal registration
with the Government of Ethiopia of all
partners submitting the application
Y / N
ESAP2 Logical Framework Y / N
ESAP2 Action Plan for your Grant Project Y / N
ESAP2 Budget
Application,
existing of the
following four
sheets:
Budget Format Y / N
Detailed Training Sheet Y / N
Staffing Schedule Y / N
Budget Note Y / N
(if applicable) ESAP2 Grant Application
Partnership Statement signed by all
partners for this application (see annex E)
Y / N
The application submitted consists of one original (signed with an
original signature by an authorized representative) and two copies of
the complete application, as well as one electronic copy on a CD or USB
stick.
Y / N
Annex H: ESAP2 Grant Application Evaluation Grid
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Annex H
ESAP2 Grant Application Evaluation Grid
Note for applicants: Please note that when submitting an application in partnership with
other organizations, the evaluation of the financial capacity is to a large extent based on the
capacity of the lead applicant. The lead applicant will be the contract signatory for the MA
and is thus responsible for (financial) management of the grant towards the MA. Sufficient
management, administrative and financial capacity of the lead applicant to manage and
administrate the grant project is thus important.
Grant Application Evaluation Grid Score
Awarded
Maximum
Score
1. Organizational Capacity
1.1 Operational Capacity 15
Is there an operational organizational structure proposed for the grant
project with clear roles and responsibilities?
4
Is there an operational (and partnership, where applicable) strategy to
support the successful implementation of the grant application?
2
To what extent are the technical skills of the staff of the applicant(s)
sufficient to successfully operate in the field of social accountability
and to manage and implement the grant project?
2
To what extent are crosscutting issues, such as gender and social
inclusion reflected in the applicant(s)’ management structure and
strategies?
2
To what extent is/are the applicant(s) embedded in the Ethiopian
society? (are there sufficient and effective relations and networks with
partners, donors, and local government)
1
Does the applicant provide strategy(ies) that clearly show how it
designs the capacity development for its staff, other stakeholders
and/or partners for better operationalization of Social Accountability
activities in the proposed locations?
4
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1.2 Financial Capacity 5
Does the lead applicant have project and financial management capacity? 2
Does the lead applicant state to have an audited annual statement? (to be
verified with the FinCapAssessment)
1
Does the lead applicant have stable and sufficient sources of finance? 1
To what extent does the applicant(s) fulfil minimum staff requirements,
which ensure the existence and execution of accounting procedures and
proper financial management?
1
1.3 Expertise and Experience 5
Do(es) the applicant(s) have a track record with other donor
organizations on implementation and management of similar size
projects / activities and/or relevant sectors and have achieved tangible
results?
3
Do(es) the applicant(s) have a track record of previous work in the
proposed woredas?
2
Total Score of Organizational Capacity 25
2. Quality of the Application Score
Awarded
Maximum
Score
2.1 Quality of the Project Design 10
To what extent is a specific strategy on addressing, including and
mainstreaming socially excluded groups like women, children, people
living with HIV and AIDS, people with disabilities, and the elderly
included in the grant application?
2
To what extent is the methodology to achieve the anticipated objectives
successfully described?
2
To what extent is the project goal clearly formulated, addressing the core
problem and expressing the impact of the project on the beneficiaries?
2
Is the partners' level of involvement and participation in the project
satisfactory?
1
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How well does the applicant encourage dialogue and interface between
Communities, CSOs, Public Service providers/local governments and
other stakeholders?
1
To what extent is a clear monitoring and evaluation plan included in the
application?
1
To what extent does the application propose appropriate SA-
tools/approaches
1
2.2 Relevance 20
To what extent is the application relevant to the objectives of ESAP2?
(Does the grant project contribute to strengthening the use of social
accountability tools, approaches and mechanisms by citizens and citizens
groups, civil society organizations, local government officials and service
providers as a means to make basic service delivery more equitable,
effective, efficient, responsive and accountable)?
6
To what extent does the choice of the target sector correspond with the
needs of the target beneficiary and target area?
4
To what extent is the choice of the target woredas relevant for ESAP2? (see
also the section 2.5.2.5 on higher relevance)
3
Does the application target the sectors rural roads or agriculture? (see also
the section 2.5.2.5.2 on higher relevance)
4
Is the application submitted in partnership, with a clear capacity building
strategy? (see also the section 2.5.2.5.1 on higher relevance)
3
2.3 Feasibility 10
To what extent are the formulated objectives and results reachable? 2
To what extent have the beneficiaries been involved in the planning
and development of the project?
2
Are the activities proposed appropriate, practical, and consistent with the
objectives and expected results?
1
Is the timeframe for implementation of activities and achieving the
anticipated results realistic?
2
Annex H: ESAP2 Grant Application Evaluation Grid
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To what extent has the applicant established an effective partnership,
cooperation and/or institutional linkage with targeted groups (citizens,
citizens’ groups, other CSOs)?
1
To what extent has the applicant established an effective partnership,
cooperation and/or institutional linkage with the woreda officials of the
target areas? Are letters of commitment from the target woreda available
(and attached)?
2
2.4 Impact 10
Is the outcome/result of the project clear? 3
Is the project likely to have a tangible impact on implemented woreda /
kebele communities on basic service delivery in the targeted sectors of
ESAP2?
3
How did this project change beneficiaries’ lives and opportunities, also for
socially excluded groups?
2
Would the proposed activity have influence beyond its aims, directly or
indirectly, intended or unintended?
2
2.5 Sustainability
10
To what extent are lasting benefits of this project expected after the end of
implementation?
2
Are the expected results of the proposed action plans financially
sustainable (how will the activities be financed after the funding ends?)
2
Are the expected results of the proposed action plans institutionally
sustainable (will structures allowing the activities to continue be in place
at the end of the action and how? Will there be local “ownership” of the
results of the action?)
2
Are there key partnerships with other civil society organizations, service
providers, woreda officials that will help sustain the project?
2
Is it likely that the grant project has multiplier effects or spin-offs? 2
Total Score of Quality of the Application 60
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3. Logical Framework
Is the specific objective to which the project contributes single and well
defined?
2
Are the outputs for achieving the objective necessary and clearly stated? 2
Is the relationship between the activities and outputs realistic? 2
Does the relation between inputs, outputs and objectives show a clear
cause and effect logic?
2
Are assumptions realistic & showing understanding of country / sector? 1
Are indicators objectively verifiable in terms of quantity, quality and
time?
1
Total Score on Logical Framework 10
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4. Budget
Are the activities appropriately reflected in the budget? 2
Is the budget coherent and realistic for achieving the anticipated results? 2
Are the costs expressed in the budget fair, reasonable and related to the
proposed project activities?
1
Total Score on Budget
5
Scores for Organizational Capacity and Relevance Applicant
Score
Eliminatory
Score
Organizational Capacity 12.5
Relevance 10
Pass Y/N
Total Score of the Application
1 – Organizational Capacity 25
2 – Quality of Application 60
3 – Log frame 10
4 – Budget 5
Total Score 100
Annex I: ESAP2 Grant Agreement
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Annex I
ESAP2 Grant Agreement
Sub-grant agreement
Ref. ESAP2/2013/-------
Special Conditions
(the "Management Agency"),of the one part, and
Name of the Organization
Registration number with the Charities and
Societies Agency
Registration Date
Address
Telephone
Fax
Name of Authorized Representative
Name Cooperation VNG International U.A.
Address Nassaulaan 12, 2514 JS The Hague,
The Netherlands
Telephone +251 11663 4661 or +251 11663 4601
Fax +251 11663 2567
E-mail [email protected]
Represented by Mr. Peter Knip, Director
Management Agency Representative Rolf Hunink, Team Leader of ESAP2
Annex I: ESAP2 Grant Agreement
118 /234
Title
(the "SAIP"), of the other part have agreed as follows :
Article I: General Conditions, Definitions and Annexes
1.01. General Conditions. The General Conditions for Sub-Grants made by the
Management Agency (“General Conditions”) constitute an integral part of this
Agreement.
1.02. Definitions. Unless the context requires otherwise, the capitalized terms used in
this Agreement have the meanings ascribed to them in the General Conditions or in
this Agreement, and the following additional terms have the following meaning:
(a) “Ethiopia Protection of Basic Services Social Accountability Program” or “the Program” means Ethiopia’s social accountability program consisting of a program of interrelated action, measures and instruments adopted or entered into by the government of Ethiopia, with the aim to strengthen the use of accountability tools, approaches and mechanisms in Ethiopia by: (i) citizens and citizen groups; (ii) civil society organizations; (iii) local government officials; and (iv) service providers as a means to make basic service delivery more equitable, effective, responsive and accountable.
(b) “Ethiopia Social Accountability Program – Phase 2” or “ESAP2” means the set of activities carried out by the Management Agency in respect of promoting social accountability under the above defined Program, and under the terms set forth in the Grant Contract No. TF099878, signed between the Management Agency and the World Bank.
(c) “Management Agency”, or “MA”, means the consortium consisting of VNG International, GOPA Consultants and YEM Consulting Institute, lead by VNG International and represented and operating in Ethiopia through its branch office "VNG International B.V Plc”, appointed as recipient of an amount to be provided under the aegis of the World Bank for the furtherance of the activities to be carried out under the Ethiopia Protection of Basic Services Social Accountability Program.
(d) “Grants for Sub-projects” or “Grant” means the grants provided by the Management Agency for the implementation of a Sub-Project.
(e) “SAIP” or “SAIPs” means the social accountability implementing partner for the benefit of which a Grant for Sub-project is provided.
(f) “Sub-grant Agreement” or “Agreement” means the agreement entered into between the Management Agency and a selected SAIP for implementation of a Sub-project.
(g) “Sub-project” or “Project” means the initiative to be implemented by a selected SAIP for the purposes of strengthening citizens and/or civil society organizations’ capacity for, and the use of, social accountability tools, approaches and mechanisms to ensure more effective, efficient, responsive and accountable basic services by local public service providers, as described in further detail in the approved Grant Application, Annex 1A of this Agreement.
Annex I: ESAP2 Grant Agreement
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1.03. Annexes. The following documents are annexed to these Special Conditions and
form an integral part of the Agreement:
Annex 1A: Approved ESAP2 Grant Application (including the Negotiation Memo)
Annex 1B: Approved ESAP2 Grant Application’s Logical Framework
Annex 1C: Approved ESAP2 Grant Budget
Annex 2: General Conditions applicable to ESAP2 Sub-grant Agreements
Annex 3: SAIP Operational Manual
Article II: Sub-project Execution
2.01. Sub-project Objectives and Description. The objectives of the Sub-project and
the Sub-project activities to be financed out of the proceeds of the Grant are as set
forth in Annexes 1A to 1C to this Agreement.
2.02. Sub-project Execution Generally. The SAIP declares its commitment to the
objectives of the Sub-project. To this end, the SAIP shall carry out the Sub-project in
accordance with: (a) the provisions of Article 2 of the General Conditions; (b) this
Article II; and (c) the SAIP Operational Manual.
2.03. Implementation Period of the Sub-project.
(a) The starting date of the Sub-Project is:--------------------------------. (b) The implementation period of the Sub-project is 24 months. (c) The end date of the Sub-Project is: --------------------------------.
2.04. Project Deliverables.
(a) The SAIP shall provide the Management Agency with all reports, narrative or financial, and other required documents (each a “Deliverable”) to be developed for the Sub-project as described in section 3.3 of the SAIP Operational Manual, in electronic and printed format.
(b) The deadlines for submitting Narrative Reports, Financial Reports and Audit Report are stipulated in the table below.
Reporting Schedule for the SAIPs
Deadline for
submission of Report
to the MA Reporting Period Report Required to Submit to the MA:
20 October 2013 1 October – 31 December 2013 Quarter one Forecast Request
15 January 2014
1 October – 31 December 2013 Quarterly Narrative Report &
Quarterly Financial Report
1 January –31 March 2014 Quarter two Forecast Request
Annex I: ESAP2 Grant Agreement
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15 May 2014
1 January – 31 March 2014 Quarterly Narrative Report &
Quarterly Financial Report
1 April- 30 June 2014 Quarter three Forecast Request
1 October 2013- 31 March 2014 Audit report 1
15 July 2014
1 April- 30 June 2014 Quarterly Narrative Report &
Quarterly Financial Report
1 July – 30 September 2014 Quarter four Forecast Request
15 October 2014
1 July – 30 September 2014 Quarterly Narrative Report &
Quarterly Financial Report
1 October – 31 December 2014 Quarter five Forecast Request
15 February 2015
1 October – 31 December 2014 Quarterly Narrative Report &
Quarterly Financial Report
1 January – 31 March 2015 Quarter six Forecast Request
1 April - 31 December 2014 Audit 2
15 April2015
1 January – 31 March 2015 Quarterly Narrative Report &
Quarterly Financial Report
1 April- 30 June 2015 Quarter seven Forecast Request
15 July 2015
1 April- 30 June 2015 Quarterly Narrative Report &
Quarterly Financial Report
1 July - 30 September 2015 Quarter seven forecast
15 October 2015 1 July - 30 September 2015
Quarterly Narrative Report &
Quarterly Financial Report
15 November 2015 1 October 2013- 30 September
2015 Final Narrative Report & Final
Financial Report
1January – 30 September 2015 Audit Report 3
2.05. Financial Management.
Financial Management.
(a) The SAIP shall ensure that a financial management system is maintained in accordance with the provisions of Article17 of the General Conditions and section
Annex I: ESAP2 Grant Agreement
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4 of the SAIP Operational Manual.
The SAIP shall ensure that the Quarterly Financial Reports for the Sub-project are
prepared and furnished to the Management Agency in accordance with the schedule
presented in 2.04(b), following the templates and formats provided in the SAIP
Operational Manual.
The SAIP shall have its Project Financial Statements verified in accordance with the
provisions of section 3.3and annex Rof the SAIP Operational Manual. Such
verification of the Project Financial Statements (Audit Report) shall cover the periods
as stipulated in 2.04(b) of this Agreement and shall be furnished to the Management
Agency in accordance with the schedule presented in 2.04(b).
2.06. Procurement.
All goods and services required for the Sub-project and to be financed out of the
proceeds of the Grant shall be procured in accordance with the requirements set forth
or referred to in section 4 of the SAIP Operational Manual.
Article III: Payment Arrangements
3.01. Currency and currency conversion.The currency of the Agreement is in United
States Dollars (USD). Quarterly Financial Reports, the Final Financial Report and the
Audit Reports shall however be drawn up in Ethiopian birr (ETB). SAIPs need to
account for the actual amount of birr received as advance payments from the
Management Agency in the framework of their Sub-project. The Management Agency
will use the actual exchange rate of the transfer of the advance payment, based on the
SAIP’s bank statement, to establish the USD amounts of the Quarterly Financial
Reports and the Final Financial Report.
3.02. Total amount of the Grant.The total estimated cost of the Sub-project,
representing the maximum amount for reimbursement by the Management Agency
for the Sub-project’s activities to be financed out of the proceeds of the Grant is
___________________USD________________________ as set out in
Annex 1C.
3.03. Conditions for advance payment. The SAIP must ensure that the conditions
described in the provisions of Articles 3 and 15 of the General Conditions, section
3.3.1, 3.3.2, 4 and 5 of the SAIP Operation Manual, sections 2.04 and 2.05 of this
Agreement and this section are fulfilled, before submitting a request for an advance
payment.
3.04. Special conditions for advance payment. For the purpose of this Agreement,
additional payment conditions are:
Pre-condition(s) for a first Advance Payment:
(i) Recruitment of a qualified Finance Officer
(ii) Participation in the Grants and Finance pre-disbursement trainings
(iii) Submission of a renewed license/certificate with the Charities and
Societies Agency of all partners or proof of the ongoing renewal process
Annex I: ESAP2 Grant Agreement
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(iv) Submission of Audit Report for the year ending 31/12/2011
(v) Memorandum of Understanding between the lead SAIP and its partners (if applicable)
(vi) Procurement Plan;
Pre-conditions(s) for second Advance Payment:
(i) Participation in the SA and M&E pre-disbursement trainings
(ii) Recruitment of an M&E officer
(iii) Submission of a revised acceptable LogFrame& Action Plan
3.05. Accounting for eligible expenditures. The SAIP needs to account for the
advance payments received in the framework of the Sub-project on a quarterly basis,
through the submission of Quarterly Financial Reports to account for 100%
(including of taxes) of eligible expenditures as defined in article 15 of the General
Conditions. The Financial Reports need to be prepared in accordance with the
provisions of Article 3 and 15 of the General Conditions, section 2.1.3, 3.3 and 5.3 of
the SAIP Operation Manual, and this section.
3.06. Audit Report. In accordance with article 2.05(c) of the present Special Conditions,
the SAIP shall submit to the MA 3 Audit Reports in the form provided in Annex R of
the ESAP2 SAIP Operational Manual. The reporting periods and the deadlines for
submitting the Audit Reports are stipulated in 2.04(b).
Article IV: SAIP Representative, Addresses and Contacts
4.01. SAIP Representative. The SAIP’s representative is its official who has
countersigned this Agreement on behalf of the SAIP or his/her official replacement.
4.02. SAIP Address. The SAIP’s address is its address indicated in the cover letter of this
Agreement.
4.03. Management Agency Address. The Management Agency’s address is its address
indicated in the cover letter of this Agreement.
4.04. Contact. Any formal communication relating to this Agreement, including official
submission of Deliverables, must be both in electronic and in hard copy, state the
reference number of the project (ESAP/2013/-------------) and be sent to the address
of the Management Agency provided in Article 4.03. Email or fax communication
does not suffice for the purpose of submission of official reports.
Annex I: ESAP2 Grant Agreement
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Thus agreed to and composed in English in three originals, one original being for the
Management Agency, one for the World Bank and one being for the SAIP.
For the SAIP For the Management Agency
Name _______________ Name Peter Knip
Title _________________ Title Director
Signature
Signature
Date ____________ Date ______________
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General conditions applicable to esap2 sub-grant agreements
Article 1 – Introductory Provisions
1.1. These General Conditions set forth terms and conditions generally applicable to Grants for Sub-projects provided by the Management Agency out of a Multi-donor Trust Fund. They apply as specified in article 1.03 of the Grant Agreement.
1.2. If any provision of the Grant Agreement is inconsistent with a provision of these General Conditions, the provision of the Grant Agreement shall govern.
1.3. Except as otherwise provided in the Grant Agreement, wherever capitalized terms are used in these General Conditions or in the Grant Agreement, they have the meanings ascribed to them in the Special Conditions.
1.4. References in these General Conditions to Articles and Sections are to the Articles and Sections of these General Conditions. Their headings are inserted in these General Conditions for reference only and shall not be taken into consideration in interpreting these General Conditions.
Article 2 -General Obligations
2.1. The SAIP shall implement the Grant under its own responsibility and in accordance with the description of the Project in Annex 1A with a view to achieving the objectives laid down therein.
2.2. The SAIP shall implement the Project with the requisite care, efficiency, transparency and diligence, in line with best practice in the field concerned and in compliance with this Agreement. For this purpose the SAIP shall mobilize all the financial, human and material resources required for full implementation of the Project as specified in the description of the Project, and agreed during Grant Negotiations.
2.3. The SAIP shall act alone or in partnership with one or more non-governmental organizations or other bodies identified in the description of the Project. Partners take part in the implementation of the Project, and the costs they incur are eligible in the same way as those incurred by the lead SAIP. If the lead SAIP or, where applicable its partners, have to conclude contracts in order to carry out the Project, these may only cover a limited portion of the Project and shall respect the contract-award procedures and rules of sound procurement procedures that should be taken into account in line with the applicable manual of the organization, the SAIP Operational Manual, Article 2.06 of the Special Conditions and Article 15.1 and 17.3 of the present General Conditions.
2.4. The SAIP alone shall be accountable to the Management Agency for the implementation of the Project. It shall undertake that the conditions applicable to it under the relevant Articles shall also apply to its partners and to all its contractors. It shall include provisions to that effect as appropriate in its contracts with them.
2.5. The SAIP and the Management Agency are the only parties to this Agreement. The SAIP alone is contractually responsible vis-à-vis the Management Agency. The Management Agency does not recognize any contractual link of itself with partners of the SAIP.
Article3 – Obligation to Provide Information and Financial and Narrative
Reports
3.1. The SAIP must provide the Management Agency with all required information on the implementation of the Project. To that end, the SAIP must draw up Quarterly Narrative and Financial Reports and a Final Narrative and Financial Report. These reports must conform to the templates provided in the ESAP2 SAIP Operational
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Manual. Each report must provide a full account of all aspects of the Project's implementation for the period covered.
3.2. The Management Agency may request additional information on any aspect of the Project’s implementation at any time and that information must be supplied within 30 days of the request.
3.3. The reports shall be drafted in English. They shall be submitted to the Management Agency in accordance with the deadlines stipulated in article 2.04 (b) of the Special Conditions.
3.4. If the SAIP fails to supply the Management Agency with reports as per Article 2 and 3 of the Special Conditions and fails to furnish an acceptable and sufficient written explanation of the reasons why it is unable to comply with this obligation, the Management Agency may terminate the Agreement in accordance with Article 13.2 of the present General Conditions and recover the amounts already paid and not substantiated.
Article 4 -Liability
The Management Agency cannot under any circumstances or for any reason
whatsoever
be held liable for damage or injury sustained by the staff or property of the SAIP
while the Project is being carried out or as a consequence of the Project. The MA
cannot therefore accept any claim for compensation or increases in payment in
connection with such damage or injury.
The SAIP shall assume sole liability towards third parties, including liability for
damage or injury of any kind sustained by them while the Project is being carried out
or as a consequence of the Project. The SAIP shall discharge the Management Agency
of all liability arising from any claim or project brought as a result of an infringement
by the SAIP or the SAIP's employees or individuals for whom those employees are
responsible of rules or regulations, or as a result of violation of a third party's rights.
Article 5 -Conflict of Interests
The SAIP shall take all necessary precautions to avoid conflicts of interests and shall
inform the Management Agency without delay of any situation constituting or likely
to lead to any such conflict.
There is a conflict of interests where the impartial and objective exercise of the
functions of any person under this Agreement is compromised for reasons involving
family, emotional life, political or national affinity, economic interest or any other
shared interest with another person.
Article 6 -Confidentiality
Subject to Article 17, the Management Agency and the SAIP undertake to preserve the
confidentiality of any document, information or other material communicated to
them in confidence until at least 5 years after the final payment. The World Bank
which is administering the Multi-donor Trust Fund under which this grant is
provided, shall still have access to all documents communicated to the Management
Agency and shall maintain the same confidentiality.
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Article 7 -Visibility
7.1. Unless the Management Agent or the World Bank agrees or requests otherwise, the
SAIP must take all necessary steps to publicize the fact that the Ethiopian Social
Accountability Programme 2 has financed the Project.
7.2. In particular, the SAIP shall mention the Project, the Program and the World Bank
Multi-donor Trust Fund’s financial contribution in information given to the final
recipients of the Project, in its internal and annual reports, and in any dealings with
the media. It shall display the Ethiopian Social Accountability Programme 2 logo
wherever appropriate.
7.3. Any notice or publication by the SAIP concerning the Project, including those given at
a conference or seminar, must specify that the Project has received Ethiopian Social
Accountability Programme 2 funding. Any publication by the SAIP, in whatever form
and by whatever medium, including the internet, must include the following
statement: “This document has been produced with the financial assistance of the
Ethiopian Social Accountability Programme 2. The contents of this document are
the sole responsibility of ------------------------------------------------------(name of
SAIP)-------and can under no circumstances be regarded as reflecting the position
of the Ethiopian Social Accountability Programme 2, the Management Agency, nor
the World Bank.”
7.4. The SAIP authorizes the Management Agency and the World Bank to publish its
name and address, nationality, the purpose and contents of the Project, duration and
location as well as the maximum amount of the grant. Derogation from publication of
this information may be granted upon request if it could endanger the SAIP or harm
its interests.
Article 8 – Ownership / Use of Results and Assets
8.1. Ownership of, and title and intellectual and industrial property rights to, the Project's
results, reports and other documents relating to it shall be vested in the SAIP.
8.2. Notwithstanding the provisions of Article 8.1 and subject to Article 6, the SAIP grants
the Management Agency and the World Bank the right to use freely and as it sees fit
all documents deriving from the Project, whatever their form, provided it does not
thereby breach existing industrial and intellectual property rights.
Article 9 – Evaluation / Monitoring of the Project
9.1. If the Management Agency or the World Bank carries out an interim or ex post
evaluation or a monitoring mission, the SAIP shall undertake to provide it and/or the
persons authorized by it with any document or information which will assist with the
evaluation or monitoring mission, and grant them the access rights described in
Article 17. This obligation also applies to any person / organization that is requested
by the Management Agency or the World Bank to undertake such a task.
9.2. If either Contracting party (or the World Bank) carries out or commissions an
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evaluation in the course of the Project, it must provide the other party and the World
Bank (or the Parties) with a copy of the evaluation report.
Article 10 – Amendment of the Agreement
10.1. Any substantial amendment to the Agreement, including the annexes thereto, must
be set out in writing in an addendum. This Agreement can be modified only during its
execution period. If an amendment is requested by the SAIP, it must submit that
request to the Management Agency 30 days before the date on which the amendment
should enter into force, unless there are special circumstances duly substantiated by
the SAIP and accepted by the Management Agency.
10.2. However, where the amendment to the Budget or description of the Project does not
affect the basic purpose of the Project and the financial impact is limited to a transfer
between items within the same main budget heading (e.g. items within 1. Services –
Human Resources, or within 2. Goods) or a transfer between main budget headings
(e.g. between 1. Services – Human Resources to 2. Goods) involving a variation of
10% or less of the amount originally entered (or as modified by addendum) in
relation to each concerned main heading for eligible costs, the SAIP may amend the
budget and immediately inform in writing the Management Agency accordingly. This
method may not be used to amend the headings for administrative costs or the
contingency reserve.
10.3. Changes of address, bank account or auditor may simply be notified in writing,
although this does not stop the Management Agency from rejecting the SAIP's choice
of bank account or auditor. The Management Agency reserves the right to require
that the auditor performing the verification tasks described in Annex R of the SAIP
Operational Manual be replaced if considerations which were unknown when the
Agreement was signed cast doubt on the auditor's independence or professional
standards.
10.4. An addendum may not have the purpose or the effect of making changes to the
Agreement that would call into question the grant award decision or be contrary to
the equal treatment of applicants.
Article 11 -Assignment
11.1 The Agreement and the payments attached to it may not be assigned to a third party
outside the agreed partnership described in the Project in any manner whatsoever
without the prior written consent of the Management Agency.
Article 12 – Implementation Period of the Project, Extension, Suspension,
Force Majeur and End Date
12.1. The SAIP may suspend implementation of all or part of the Project if circumstances
(chiefly force majeure) make it too difficult or dangerous to continue. The SAIP must
inform the Management Agency without delay and provide all the necessary
details.Each party may terminate the Agreement in accordance with Article 13.1. If
the Agreement is not terminated, the SAIP shall endeavor to minimize the time of its
suspension and shall resume implementation once circumstances allow, after
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obtaining the prior written approval of the Management Agency.
12.2. The Management Agency may request the SAIP to suspend implementation of all or
part of the Project if circumstances (chiefly force majeure) make it too difficult or
dangerous to continue. Each party may terminate the Agreement in accordance with
Article 13.1. If the Agreement is not terminated, the SAIP shall endeavor to minimize
the time of its suspension and shall resume implementation once circumstances
allow, after obtaining the prior written approval of the Management Agency.
12.3. Force majeure shall mean any unforeseeable exceptional situation or event beyond
the parties’ control which prevents either of them from fulfilling any of their
contractual obligations, is not attributable to error or negligence on their part (or the
part of their subcontractors, agents or employees), and proves insurmountable in
spite of all due diligence. Defects in equipment or material or delays in making them
available, labor disputes, strikes or financial difficulties cannot be invoked as force
majeure. A party shall not be held in breach of its contractual obligations if it is
prevented from fulfilling them by force majeure. Without prejudice to Articles 13.2
and 13.4, the party faced with force majeure shall inform the other party without
delay, stating the nature, probable duration and foreseeable effects of the problem,
and take any measure to minimize possible damage.
12.4. The payment obligations of the Management Agency under this Agreement shall end
three months after the implementation period laid down in Article 2.03 of the Special
Conditions, unless the Agreement is terminated under Article 13. The Management
Agency shall notify the SAIP of any postponement of the end date.
Article 13 – Termination of the Agreement
13.1. If a party believes that the Agreement can no longer be executed effectively or
appropriately, it shall consult the other party. Failing agreement on a solution, either
party may terminate the Agreement by serving two months' written notice, without
being required to pay compensation.
13.2. The Management Agency may terminate the Agreement, by giving a seven day notice
and without paying compensation of any kind:
a) where the SAIP fails, without justification, to fulfill any of the obligations
incumbent on it and, after being given notice by letter to comply with those
obligations, still fails to do so or to furnish a satisfactory explanation within 30
days of sending of the letter;
b) where the SAIP is bankrupt or being wound up, is having its affairs administered
by the courts, has entered into an arrangement with creditors, has had its license or
registration terminated by the Charities and Societies Agency, has suspended
business activities, is the subject of proceedings concerning those matters or is in any
analogous situation arising from a similar procedure provided for in national
legislation or regulations;
c) where the Management Agency has evidence on the SAIP or any related entity or
person, of grave professional misconduct; this also applies to partners and agents of
the SAIP;
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d) where the Management Agency has evidence on the SAIP or any related entity or
person, of fraud, corruption, involvement in a criminal organization or any other
illegal activity detrimental to the World Bank’s and the Management Agency’s
financial interests; this also applies to partners and agents of the SAIP;
e) where the SAIP changes legal personality, unless an addendum recording that fact
is drawn up;
f) where the SAIP does not comply with Articles 5, 11 and 17 of the General
Conditions;
g) where the SAIP makes false or incomplete statements to obtain the grant provided
for in the Agreement or provides reports that do not reflect reality;
h) where the SAIP has not fulfilled obligations relating to the payment of social
security contributions or the payment of taxes in accordance with the legal provisions
of the country in which it is established;
i) where the Management Agency has evidence on the SAIP or any related entity or
person, of substantial errors, irregularities or fraud in the award procedure or the
performance of the grant; this also applies to partners and agents of the SAIP;
13.3. The SAIP who has made false declarations, has made substantial errors or committed
irregularities and fraud, or has been found in serious breach of its contractual
obligations may be excluded from future contracts financed by Ethiopian Social
Accountability Programme 2, in communication with the Multi-donor Trust Fund
and the World Bank.
13.4. In the event of termination, the SAIP shall be entitled to payment of the grant only for
the part of the Project carried out, excluding costs connected with current
commitments that would be implemented after termination. For this purpose the
SAIP shall introduce a payment request and a Final Report in accordance with Article
3.
13.5. However, in the event of termination of the Agreement by the Management Agency
under the cases specified in points d), e) and g) of Article 13.2, the Management
Agency may request full or partial repayment of sums already paid from the grant, in
proportion to the gravity of the failings in question and after allowing the SAIP to
submit its observations.
13.6. Prior to, or instead of, terminating the Agreement as provided for in this Article, the
Management Agency may suspend payments as a precautionary measure without
prior notice.
13.7. This Agreement shall be terminated automatically if it has not given rise to any
payment by the Management Agency within six months of its signature.
Article 14 – Applicable Law and Dispute Settlement
14.1. This Agreement shall be governed by the law of Ethiopia.
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14.2. The Parties shall do everything possible to settle amicably any dispute arising
between them during implementation of this Agreement. To that end, they shall
communicate their positions and any solution that they consider possible in writing,
and meet each other at either's request. A party must reply to a request for an
amicable settlement within 30 days. Once this period has expired, or if the attempt
to reach amicable settlement has not produced agreement within 120 days of the first
request, each party may notify the other that it considers the procedure to have failed.
14.3. In the event of failure to reach an amicable agreement, the dispute may by common
agreement of the Parties be submitted to the conciliation of the World Bank. If no
settlement is reached within 120 days of the opening of the conciliation procedure,
each party may notify the other that it considers the procedure to have failed.
14.4. In the event of failure of the above procedures, each party may submit the dispute to
the courts of Ethiopia.
Article 15 – Eligible Costs
15.1. Eligible costs are costs actually incurred by the SAIP which meet all the following
criteria:
The costs are incurred during the project’s lifetime; with the exception of the
auditor’s costs for the last Audit Report and vacancy advertisement fee for
recruitment of project staff incurred before the signing of this agreement;
The costs are indicated in the total estimated budget for the project, which is an
integral part of the grant agreement;
The costs are necessary for the implementation of the project which is the
objective of the grant;
The costs are identifiable and verifiable, meaning that when they are incurred by
the SAIP, they can be recorded in the organization’s accounting system and can be
supported by original documents;
The expenditures comply with the requirements of applicable tax and social
legislation;
The costs are reasonable (fair market price), justifiable and comply with the
requirements of sound procurement practice as set forth in annexN of the
Operational Manual.
15.2. Subject to the above conditions, the following direct costs of the SAIP and its partners
shall be eligible:
Salary: full and part time staff cost who contribute their time for the project implementation;
Consultancy fee: costs for the work done by a consultant or expert specifically hired for the project on short term basis to carry out tasks on demand basis only;
Travel costs and subsistence: for staff, consultant and workshop/training participants who take part in the project implementation;
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Workshops/Trainings costs: this includes costs for venue, refreshment, stationeries, etc;
Material production cost: costs incurred for the production and reproduction of materials for the purpose of the project;
Capital Asset: costs for the purchase of fixed assets such as office furniture, equipment, motor cycles etc., specifically for the purposes of the Project;
Auditor’s costs: costs for the auditor for the preparation of the Audit Report of the Project’s Financial Statements. Each grant applicant is obliged to cover these costs from the grant budget.
Direct operational costs, such as transport costs, vehicle running costs, office
rental and running costs, provided these are reasonable, relative to the project’s
proportion and can be clearly linked to the project in question.
15.3. A contingency reserve not exceeding 5% of the direct eligible costs may be included in the Budget of the Project. It can be used only with the prior written authorisation of the Management Agency.
15.4. A fixed percentage not exceeding the percentage laid down in Article 3.05 of the
Special Conditions of the total amount of direct eligible costs of the Project may be
claimed to cover for over head expenses. The flat rate is intended to cover running
costs which are not included anywhere else in the budget.
15.5. The following costs shall not be considered eligible:
Salary top up: any salary top up for the staff, who are currently working with the
organization;
Honorarium: any honorarium for the staff of the organization;
Internal consulting: any fee paid to consulting service rendered by the grant
organization’s own staff;
Loan charge: the loan given for any party and related costs such as interest;
Penalty: any kind of penalty or fine incurred by the organization;
Legal cost: any legal fee in relation to any litigation by the organization;
Redundancy payment: any redundancy payment other than what is indicated in
the staffing cost;
Bad debt: any charge as bad debt expense whether it relates to the project or not;
Gift: gift or present given for any body under any circumstance;
Entertainment costs: costs incurred for entertainment, picnic, amusements,
social activities, etc
Provision of future liability: any reserve to cover future liabilities;
Costs related to the preparation and submission of the grant application under
this Call for Proposals, including costs such as information gathering, staff time
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and travel;
Purchase of land or buildings;
Purchase of second hand equipment;
Purchase of cars (new or second-hand);
Any cost not related to the project.
Article 16 – Payment and Interest on Late Payment
16.1. Payment procedures are set out in Article 3 of the Special Conditions.
16.2. Where the award procedure or performance of the Agreement is vitiated by
substantial errors or irregularities or by fraud attributable to the SAIP, the
Management Agency may refuse to make payments or may recover amounts already
paid, in proportion to the seriousness of the errors, irregularities or fraud. The
Management Agency may also suspend payments in cases where there are suspected
or established errors, irregularities or fraud committed by the SAIP in the
performance of another contract which is likely to affect the performance of the
present Agreement. Suspension shall take effect when the notification is sent by the
Management Agency.
16.3. Three Audit Reports, produced by an external audit company, approved by the
Management Agency, shall be provided to the MA accompanying the Financial
Reports, as determined in article 3.06 of the Special Conditions.
16.4 Based on all the Audit Report and the Final Financial Report, the Management
Agency determines the total amount of eligible expenditures which may be deducted
from the total sum of advances paid under the Agreement.
Article 17 – Accounts and Technical and Financial Checks
17.1. The SAIP shall keep accurate and regular accounts of the implementation of the
Project using an appropriate accounting and double-entry book-keeping system.
These systems may either be an integrated part of the SAIP’s regular system or an
adjunct to that system. This system shall be run in accordance with the accounting
and bookkeeping policies and rules that apply in the country concerned. Accounts
and expenditure relating to the Project must be easily identifiable and verifiable. This
can be done by using separate accounts for the Project concerned or by ensuring that
expenditure for the Project concerned can be easily identified and traced to and
within the SAIP’s accounting and bookkeeping systems. Accounts must provide
details of interest accruing on funds paid by the Management Agency.
The SAIP shall ensure that the Financial Reports (both Quarterly and Final) as
required under Article 3 can be properly and easily reconciled to the SAIP’s
accounting and bookkeeping system and to the underlying accounting and other
relevant records. For this purpose the SAIP shall prepare and keep appropriate
reconciliations, supporting schedules, analyses and breakdowns for inspection and
verification.
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17.2. The SAIP shall allow the Management Agency, the World Bank and any external
auditor authorized by the Management Agency or the World Bank full access to the
Project’s documents to carry out verifications, to make copies of documents and
inspect supporting documents for the accounts, accounting documents and any other
document relevant to the financing of the Project. These inspections may take place up
to 10 years after the payment of the balance (the period being in accordance with the
Ethiopian tax proclamation).
To this end, the SAIP gives appropriate access to staff or agents of the Management
Agency, the World Bank and any external auditor authorized by the Management
Agency or the World Bank carrying out verifications to the sites and locations at
which the Project is implemented, including its information systems, as well as all
documents and databases concerning the technical and financial management of the
Project and to take all steps to facilitate their work. Access given shall be on the basis
of confidentiality with respect to third parties, without prejudice to the obligations of
public law to which they are subject. Documents must be easily accessible and filed so
as to facilitate their examination and the SAIP must inform the Management Agency
and the World Bank of their precise location.
The SAIP guarantees that the rights of Management Agency, the World Bank and any
external auditor authorized by the Management Agency or the World Bank carrying
out verifications shall be equally applicable, under the same conditions and according
to the same rules as those set out in this Article 17, to the SAIP's partners, contractors
and sub-SAIPs.
17.3. In addition to the Reports mentioned in Article 3 of these General Conditions, the
documents referred to in Article 17.2 include:
Accounting records (computerized or manual) from the SAIP’s accounting system
such as general ledger, sub ledgers and payroll accounts, fixed assets registers and
other relevant accounting information;
Proof of procurement procedures such as tendering documents, bids from
tenderers and evaluation reports;
Proof of commitments such as contracts and order forms;
Proof of delivery of services such as approved reports, timesheets, transport
tickets, proof of attending seminars, conferences and training courses (including
relevant documentation and material obtained, certificates), etc;
Proof of receipt of goods such as delivery slips from suppliers;
Proof of completion of works, such as acceptance certificates;
Proof of purchase such as invoices and receipts.
Proof of payment such as bank statements, debit notices, proof of settlement by
the contractor;
For fuel and oil expenses, a vehicle log-book, actual fuel costs and maintenance
costs;
Staff and payroll records such as contracts, salary statements,
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timesheets. For staff recruited on fixed-term contracts, details of remuneration
paid, duly substantiated by the person in charge locally, broken down into gross
salary, social security charges, insurance and net salary.
Article 18 – Final Amount of Financing by the Management Agency
18.1. The total amount to be paid by the Management Agency to the SAIP may not exceed
the maximum grant laid down in Article 3.02 of the Special Conditions.
18.2. The SAIP accepts that the Grant can under no circumstances result in a profit for
itself and that it must be limited to the amount required to balance income and
expenditure for the Project.
18.3. In addition and without prejudice to the right to terminate the Agreement in
accordance with Article 13.2, the Management Agency may, by a duly reasoned
decision, if the Project is not implemented or is implemented poorly, partially or late,
reduce the grant initially provided for in line with the actual implementation of the
Project on the terms laid down in this Agreement.
Article 19 -Recovery
19.1. The SAIP undertakes to repay any amounts paid in excess of the final amount due to
the Management Agency within 30 days of the issuing of the debit note, the latter
being the letter by which the Management Agency requests the amount owed by the
SAIP.
19.2. Should the SAIP fail to make repayment within the deadline set by the Management
Agency, the Management Agency may increase the amounts due by adding interest at
the rediscount rate applied by the central bank of Ethiopia.
19.3. Amounts to be repaid to the Management Agency may be offset against amounts of
any
kind due to the SAIP. This shall not affect the Parties' right to agree on payment in
installments.
19.4. Bank charges incurred by the repayment of amounts due to the Management Agency
shall be borne entirely by the SAIP.
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Annex I-1
ESAP2 Budget Modification Request Form
SAIP Name:
Project Title:
Contract Number:
Date of Request:
Expenses
Latest
contracted
budget as of
<insert date>*
Actual Expenditure as
of __________(insert
the last date of the
quarter for which the
expenses are
approved by the MA)**
Balance as of
_________(inser
t the last date of
the quarter for
which the
expenses were
approved by the
MA)***
Requested
Allocate-
ions ****
New
Propose
d Budget
of (insert
date of
request)*
****
Justification
1. Services - Human Resource
1.1 Staff Salaries
1.1.1 Program Staff
1.1.1.1 Project Coordinator
0
1.1.1.2 Social Accountability Expert
0
1.1.1.3 M&E Expert
0
1.1.2 Support Staff 0
1.1.2.1 Project Accountant
0
1.1.2.2 Procurement Officer
0
1.1.2.3 Driver
0
Subtotal Staff Salaries 0 0 0 0 0
1.2 Consultancy Service
0
1.2.1 Social Accountability Trainer
0
1.2.2
Consultant for Development of
SA Tools
0
1.2.3
Consultant for mid and final
evaluation
0
1.2.4 …………..
0
Subtotal Consultancy
Service 0 0 0 0 0
Total Service - Human Resource 0 0 0 0 0
2. 2. Goods
2.1 2.1 Furniture
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136 /234
2.1.1 2.1.1 Office table
0
2.1.2 2.1.2 Office chair
0
2.1.3 2.1.3 …..
Subtotal Furniture 0 0 0 0 0
2.2 Equipment
0
2.2.1 2.2.1 Desktop Computer
0
2.2.2 2.2.2 Printer
0
2.2.3 2.2.3…….
0
Subtotal Equipment 0 0 0 0 0
2.3 Office supplies
0
2.3.1 Stationary supplies
0
2.3.2
Consumable supplies
(refreshment, detergents, etc.)
0
2.3.3 ……..
0
Subtotal Office supplies 0 0 0 0 0
Total Goods 0 0 0 0 0
3.
3. Monitoring and
Evaluation
3.1 Travel
3.1.1 Travel costs
0
3.1.2 …………..
0
3.1.3 …………..
0
3.1.4 …………
0
Subtotal Travel 0 0 0 0 0
3.2 Per Diem
0
3.2.1 Per diem
0
3.2.2
0
3.2.3
0
3.2.4
0
Subtotal Per Diem 0 0 0 0 0
3.3 Auditor's Costs
0
3.3.1
Auditor's Costs for Audit Report
1
0
3.3.2
Auditor's Costs for Audit Report
2
0
3.3.3
Auditor's Costs for Audit Report
3
0
Subtotal Auditor's Costs 0 0 0 0 0
Total Monitoring and
Evaluation 0 0 0 0 0
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4.
Program Deliveries /
Activities
4.1 4.1 Trainings
4.1.1
Training 1 (use the 'Detailed
Training Sheet' for calculations)
0
4.1.2
Training 2 (use the 'Detailed
Training Sheet' for calculations)
0
4.1.3
0
Subtotal Trainings 0 0 0 0 0
4.2 4.2 Research and Surveys
0
4.2.1 4.2.1 Survey on …
0
4.2.2 4.2.2 Assessment on ……
0
4.2.3 4.2.3 ……
0
Subtotal Trainings 0 0 0 0 0
Total 4. Program Deliveries
/ Activities 0 0 0 0 0
5. 5. Direct Operational Costs
5.1
0
5.2
0
5.3
0
Total Direct Operational
Costs 0 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0 0
7.
Provision for Contingency (5%
of Total Direct Costs)**
0
8.
Administrative Costs (7% of
Total Direct Costs)***
0
9.
Total Project Costs (6+7+8)
in ETB 0 0 0 0 0
Notes:
* The budget column shall be in line with the approved budget.
** The actual expense column shall be in line with the expense approved by the MA with the latest
Quarterly Financial Report.
***Reallocation (Current Modification) shall include the current change on each activity.
**** The Amendment budget including re-allocation shall include the current realignment plus the
original approved budget.
***** Justification column shall answer the question why the realignment is needed for each change.
In addition, it has to include how the calculation is made for the additional activities or budget
increment.
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Annex J
ESAP2 Grant Applicant’s Bank Detail Verification Format
Note for applicants: The Bank Detail Verification Format needs to be submitted to the MA
once the Applicant is pre-selected for contracting. It serves to provide the MA with the latest
information on the bank account of pre-selected SAIP. The format below needs to be filled
out and, together with a recent bank statement of the organization, be submitted to the MA.
The MA strongly advices to open a separate bank account for all transfers in the framework
of the ESAP2 grant. However, a separate bank account can most probably only be opened
after contract signature. As soon as the separate bank account is opened, the SAIP is
requested to submit a new Bank Detail Verification Format to the MA as soon as possible.
ESAP2 Grant Application’s Bank Detail Verification Format
1. Account Holder Information
Account Name
Account Number
IBAN
Name of Bank
Signatories
Name Position
1.
2.
3.
Address
Post Code
Town / City
Country
Telephone Number
Fax Number
E-mail address
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2. Bank Information
Bank Name
Branche (if any)
Address
Post Code
Town / City
Country
Telephone Number
Fax Number
Representative of Account Holder Representative of the Bank
Name Name
Signature Signature
Stamp Stamp
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Annex K
ESAP2 Grant Applicant’s Legal Verification Format
Note for applicants: The Legal Verification Format needs to be submitted to the MA once
the Applicant is pre-selected for contracting. It serves to provide the MA with the latest
information on the pre-selected SAIP. In case changes in the status and/or registration of the
SAIP have occurred in the period between the submission of the application and the contract
award, this can be noted in this format.
ESAP2 Legal Verification Format
Full legal name
Acronym
Nationality
Legal Status Type of Organization
(CSO, FBO, CBO etc)
Registering Government
Body
Place of Registration
Date of Registration
Registration Number
License Valid Until
Tax Identification
Number
Official address
Telephone number
Fax number
Website
E-mail address
Contact person for
this action
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Contact’s person e-
mail address
Name of
Authorized Person
Signature
Authorized Person
Stamp
Date
Any change in the addresses, phone numbers, fax numbers and in particular e-mail, must
be notified in writing to the MA at the address provided in section 2.3 of the Operational
Manual. The MA will not be held responsible in case it cannot contact an applicant.
Annex L: ESAP2 Request for Advance payment
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Annex L
ESAP2 Request for Advance Payment
Note for applicants: Once the grant agreement is signed, a request for an advance payment
can be submitted to the MA, in accordance with the grant agreement. Any following request
for an advance payment needs to be submitted to the MA by filling out the format below.
Please note that without proper substantiating of the use of the previous advances received,
no new advance payments will be processed.
ESAP2 Contract Details
ESAP2 Grant Agreement Reference Number
Grant Project Title
ESAP2 Grantee
ESAP2 Grantee Address
Contact person
Payment Request Number
Bank Account Number
Reference
Period to be covered by the Advance Payment
Annex L: ESAP2 Request for Advance payment
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ESAP2 Request for Advance Payment
Dear Sir/Madam,
I hereby request an advance payment under the grant agreement mentioned above. The
amount requested is USD --------------- in line with the Statement of Cash Balance attached
herewith.
Please find attached the following supporting documents:
Quarterly Narrative and Financial Report
Statement of Cash Balance
Statement of Budget vs Expenditure
A Forecast Budget for the Subsequent 3-month Period
List of Itemized Expenditures for the Reporting Period
I hereby certify that the information contained in this request for payment is complete,
faithful and reliable, that the costs incurred can be considered eligible in accordance with
the Contract and that this request for payment is substantiated by adequate supporting
documents that can be checked.
Name Authorized person
Signature Authorized person
Stamp contracted organization
Sign and send original to:
Ethiopia Social Accountability Program (ESAP2)
The Management Agency
WMA Sets Building, 2nd Floor
Addis Ababa, Ethiopia
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Annex M
ESAP2 Example Attendance Sheet Format
Name of Organization:
ESAP2 Grant Agreement Reference Number:
Title/Subject of training/conference:
Start date and end date:
Venue:
No.
Name of
Participant Organization Position
Woreda/Zone/
Region Tel. Signature
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
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Annex N
Procurement Manual for SAIPs participating in the Ethiopia Social Accountability Program
I. Introduction
1. The Ethiopia Social Accountability Program 2 (ESAP2) is part of PBS and seeks to
improve basic public service delivery by local governments by helping to make services
better attuned to the needs and priorities of citizens. The overall objective of ESAP2 is to
strengthen the use of social accountability tools, approaches and mechanisms by citizens
and citizen groups, civil society organizations, local government officials and service
providers as a means to make basic service delivery more equitable, effective, efficient,
responsive and accountable. It targets both men and women, including those living with
HIV/Aids and/or disabilities.
2. Through grant projects, SAIPs will provide intensive training for selected community
representatives, citizen groups, local government officials etc. on social accountability
principles, service standards and on selected social accountability tools to evaluate
service delivery performance, and facilitate and support the use of the tools in selected
woredas and kebeles.
3. The grant scheme provides a funding opportunity to SAIPs to develop and implement
social accountability initiatives in Ethiopia. Funds will be allocated to projects, that
contribute to the objectives of ESAP2 and thus seeks to enhance citizens’ dialogue with
local governments and service providers to contribute to and increase the demand for
improved quality services in the areas of education, health, water and sanitation,
agriculture and rural roads.
4. A total of 30 SAIPs have been selected up until November 2012 to implement social
accountability activities. The SAIPs are expected to direct the grant funds to reasonable
and realistic program activity costs that are eligible under the program. Procurement of
capital assets such as office furniture, equipment, motor cycles, etc, as well as selection
of individual consultants on short term basis to carryout specific tasks on demand basis
are eligible. However, procurement of second hand equipment, cars (new or second
hand), land, and buildings are ineligible. SAIPs are expected to adhere to Bank’s
procurement Guidelines while undertaking eligible procurement activities.
5. Procurement activities of the SAIPS would be carried out in accordance with the World
Bank’s “Guidelines: Procurement of Goods, Works, and Non-Consulting Services under
IBRD Loans and IDA Credits & Grants by World Bank Borrowers” dated January 2011;
and “Guidelines: Selection and Employment of Consultants under IBRD Loans and
IDA Credits & Grants by World Bank Borrowers” dated January 2011.
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II. Expected procurement profile
Procurable item Average
[USD]
Max
[USD}
Furniture
Table 1,168 3,000
Chair 1,098 3,500
Shelf 718 2,500
Other 459 833
Equipment
Labtop 2,400 6,028
Desktop Computer 2,639 6,667
Photocopier 2,944 5,833
Camera 1,271 3,444
Printer 1,241 3,556
Motorbike 14,138 30,556
Other 1,038 3,889
Office supplies
Stationery supplies 2,911 10,000
Consumables 1,926 7,333
Consultancy Item Average
[USD]
Max
[USD}
Training 3,076 9,583
M&E 4,413 12,500
Others 3,410 8,944
6. Accordingly this is prepared, annex to the Operational Manual, to serve as a
procurement implementation guide to SAIPs while undertaking procurement activities.
7. Under the program numerous small value goods procurement is expected to take place
at SAIP level. Assessment done on proposals from 30 SAIPs indicates that the average
amount of item to be procured is around $2,600 and the maximum value is $30,500.
Table below indicates the average and maximum values of expected items.
8. Similar to the goods procurement, small value individual consultancy services are
expected to be sought by the SAIPS. Main areas of consultancy services are for
providing training and for M&E mid-term and final evaluation.
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III. Applicable procurement methods – Goods and Non-consulting services
Step 1: Preparation of Technical Specifications/ BOQ:The SAIPs should prepare a
detailed specification/BOQ that is sufficient and precise. The items initiated should be
verified by the SAIP that they are clearly stated in the approved procurement plan.
During preparation of specification Brand names should not be specified. If brand
names are required (e.g. for spare parts) add: “or equivalent”.
Step 2: Preparation of Request for Quotations: The Request for Quotations (RFQ)
should be prepared by taking the following major points into consideration: (a sample
RFQ is attached as annex 1)
9. Given the small value nature of expected procurements the most appropriate
procurement method is the Shopping method. Since the values of expected procurement
are small, SAIPs are not expected to use open competitive methods like International
Competitive Method (ICB) and National Competitive Method (NCB). A single
procurement shall be below USD 50,000. Hence, SAIPs shall use the Shopping method
for procurement of goods and non-consultancy services.
10. Shopping method: Under this method, the SAIP shall solicit quotations from at least
three qualified suppliers based on a simplified Request for Quotation (RFQ) form (see
annex 1) that includes a description of the goods, works, or services and detailed
specifications. The MA will provide them the template, which is being used by itself. All
quotations shall be made in writing and signed. The Quotations shall be opened in the
presence of the procurement committee members and the SAIP shall indicate in the RFQ
that interested bidders are invited to attend the opening session and shall indicate the
opening session’s date and time in the RFQ. Quotations received shall be evaluated by at
least 3 Evaluation Committee members. As a general rule, a qualified supplier who offers
goods or materials that meet the specifications at the lowest price shall be recommended
for award of the contract. The Evaluation Committee shall produce and sign minutes of
the opening ceremony and evaluation process. Generally, the following steps should be
followed by the SAIPs during procurement of Goods, Works and Non-Consulting
Services using Shopping procurement method;
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Step 3: Invite Firms to Quote: The head of the SAIP should sign on the RFQ, and then
the RFQ is sent to shortlisted suppliers or service providers in seeking written quotations
from as much qualified firms as possible. The firms invited to quote should be reputable,
well established, and are suppliers of the goods or services being purchased as part of
their normal business. It is recommended to invite a minimum of four suppliers, with the
aim of receiving at least three quotations to evaluate.
The suppliers/contractors should be independent from one another, registered in the
countries of operation, and capable of delivering the required goods (trading in specific
or similar goods) or completing the required service. Moreover, suppliers who have a
conflict of interest with a staff member of the SAIP may have to be disqualified.
Step 4: Receiving Quotations (minimum three):Suppliers should submit their quotations
in writing with closed envelopes. They are not obligated to submit bid or performance
securities as part of their quotation. The quotation shall be submitted not later than the
date and time specified in the RFQ. It requires opening with the presence of more than
two witnesses or with the presence of the suppliers who wish to attend. Normally,
requests for quotes indicate the expected date of submission of quotes, within one week
of the initial request. In other cases, if the procuring entity has not received at least three
quotations within the time set, it will be required to re-invite suppliers in writing for
submission of quotations. At this point if three and above quotations are received, the
SAIP may proceed with the comparison of the quotations received.
Step 5: Quotations Opening and Comparison: The head of the SAIP or his/her delegate
should assign an evaluation committee consisting of at least three qualified staff for
carrying out quotation comparison. During evaluation technical support may be sought
from technical expert. The Purchasing Committee should record the opening process and
evaluation and comparison of quotations in Minutes. The following major points should
be considered during evaluation and comparison of quotations:
Shortlisted suppliers name and address
The deadline for submitting the quotations and place of submission, usually one week
from the date of issuance of the RFQ
The required period of validity of the quotations
The key contract terms: fixed price, place and time for delivery or completion, etc
Payment provisions and mode of payment
The description and quantity of the goods, works or services
The RFQ should be approved by the project coordinator of the SAIP before issuing it to
selected firms.
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Step 6: Preparation of Quotation Evaluation & Comparison Report: After the
verification of the evaluation result, the evaluation committee should prepare a Minute of
quotation evaluation and comparison report, which incorporate recommendation for
contract award, and present it to the head of the SAIP for approval.
Step 7: Contract Award and Issuance of Purchase Order: The SAIP should prepare
a Purchase Order (PO) listing all the items which are awarded to the least evaluated
supplier and send it to the supplier for his/her acceptance. Notification of the award
through official PO will constitute the formation of the contract. This Notification will
be sent by registered mail or hand delivery, inviting the supplier to deliver the goods
in accordance with the conditions of the Request for Quotations. Moreover, the SAIP
should publish the award of contract on its notice board and notify the unsuccessful
suppliers under each contract.
Step 8: Contract Management and Implementation: It should certainly be governed
by the provisions stated in the Purchase Order or contract agreement documents
agreed between the two parties.
Step 9: Delivery and Acceptance: When the goods are delivered by the supplier to
the project site each item delivered should be inspected and verified that they are
delivered as per the agreed specifications and technical requirements. Finally, Goods
Receiving Report (GRN) should be issued by the SAIP and payment should be
effected accordingly.
Verify if the quotations is substantially responsive to the request for quotations;
Examine if quotations conform to the technical specifications/BOQ and the delivery
time or completion time;
Verify any arithmetical errors. For example, if the quotation in figures is different
from the quotation in words, the amount in words will prevail. If there is a
discrepancy between the unit price and the total price that is obtained by multiplying
the unit price and quantity, the unit price shall prevail and the total price shall be
corrected;
Tabulate the Quotations and compare the prices of the quotations that are
substantially responsive;
Identify the supplier with the lowest price;
Verification of the evaluation results.
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IV. Selection of Consultants
12. Assessment of SAIPs proposals indicates that the requirement for consulting services
will dominantly be selection of individual consultant who will undertake social
accountability training, develop social accountability tools, and do mid and final
evaluations.
13. Individual Consultants are normally employed on assignments for which;
Teams of personnel are not required;
Additional outside (home office) professional support is not required;
The experience and qualifications of the individual are the paramount requirement.
When administration or collective responsibility may become difficult because of
the number of individuals, it would be advisable to employ a firm.
14. The criteria used for selection of individual consultants are as follows:
Individual consultants are selected on the basis of their qualifications for the
assignment;
They may be selected through advertising for Expression of Interest and
comparison of qualifications among those expressing interest to the assignment, or
through comparison of at least three CVs of interested individuals;
Individuals employed by the SAIPs must meet all relevant qualifications and be
fully capable of carrying out the assignment;
Capability is judged on the basis of academic and professional background, relevant
experience and, as appropriate, knowledge of the local conditions, such as local
language, culture, administrative system, and government organization;
Based on the criteria, proper comparison of CVs has to be undertaken and
evaluation report has to be prepared and approved by the authorized person.
11. Direct Contracting (DC): Direct contracting is contracting without competition and
is not a preferred method, unless in exceptional cases where this method is deemed
advantageous in meeting certain specific objectives and is justifiable over the other
competitive methods, and if the method is approved in prior through the procurement
plan. SAIPs may use DC only under special circumstances where it is considered
appropriate and when it is clear that shopping method is not possible or has been
attempted and no response was obtained. SAIPs may also procure goods through
direct contracting where:
Goods are of proprietary nature;
As continuation of a previous contract awarded through a competitive process; or
Where there is one supplier and the cost of obtaining quotation may not be cost
effective as would be the case for remote districts.
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15. The proposed individual consultant position and duration as well as the TOR shall get
prior approval from the Management Agency (MA).
V. Procurement Planning (PP)
VI. Procurement records
18. Each SAIP is expected to maintain procurement records for future reference and post
procurement review by the World Bank or by the MA. Procurement documents should
be kept in a systematic and organized manner for each of the steps described in Section
3 above. They should also be kept in a safe and secure place, preferably using Box files
and folders. A separate file or a separate section should be reserved for each
procurement package stated in the PP. The SAIPS are required to give due attention to
ensure that procurement records are kept complete and safe during implementation
16. The overall objective of the Procurement Planning is to ensure that the procurement of
goods and services are done in an efficient, economical way and in a timely manner.
Each SAIP is expected to prepare a Procurement Plan that will emanate from the
activities defined in the project’s Action Plan. The PP will incorporate data that
elaborates list of items to be procured, method of procurement to be used, duration for
major procurement processes and planned dates to execute each steps and contract
award and completion dates. The PP will be used as a management tools to monitor
and follow up procurement activities of the SAIP throughout the year. Simplified
procurement plan template is provided in the annex to this manual.
17. The SAIPs shall perform proper planning for all procurements in order to ensure that
they meet their needs in the most effective, economical and timely manner. The
following particular features need to be ensured under the program:
Procurement plans should be based on the need of SAIP and should be supported
with budget and the activity as provided in the approved proposal.
Procurement plans shall be prepared and submitted to the Management Agency by
the lead SAIP. The MA will consolidate the plans received and will submit the
consolidated procurement plan in batches to the World Bank for review and
approval.
It is very important to note that no procurement should be undertaken unless it is
shown in the procurement plan and approved by the World Bank.
Once, the procurement plan is approved, it serves as a binding agreement between
the Bank, the MA and the respective SAIP, and procurement activities are
undertaken only as per the plan. The procurement plan will need to be updated by
the SAIP annually. This update plan follows the same process of submission and
approval as stipulated in this paragraph.
The project coordinator of the SAIP shall monitor the procurement plan to ensure
effective implementation of procurement and to address any source of delays.
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and completion of their respective program.
19. Proper procurement record requires due consideration of the following factors-
a. Approved Procurement Plan
b. Technical Specification or Requirement / TOR
c. Request for Quotations issued to bidders / Local Advertisements
d. Modifications/addenda to the RFQ
e. Clarification from bidders and written replies
f. Minutes of bid or quotation opening
g. Quotation comparison report / CV comparison report
h. Contract award notification
i. Purchase order / contract
j. Contract amendment
k. Inspection certificate
l. Payment certificate
m. Completion certificate or goods receiving report
n. Claims and disputes, and
o. Contract register(see annexed Form)
VII. Review by the World Bank
Space and facilities like (Filing Cabinet, Folders, access to Copying, etc) to ensure safe
keeping of procurement records;
Responsible person who can maintain procurement records and keep procurement
record from unauthorized use;
Establishing a procurement record system professionally to ensure efficiency,
accountability, completeness and easily accessibility of the procurement record.
20. The following major documents should be kept with the SAIP:
21. Contracts undertaken by SAIP will not be subject to prior review by the World Bank.
The World Bank will not engage in prior approval for the evaluation of bids and award of
contracts. Instead, a sample number of contracts will be post reviewed during or after
implementation. The World Bank may recruit and engage consultants to carryout post
review of procurement processes and decisions. The SAIPs shall avail procurement
documents listed under section 6 for the reviewer. The World Bank relies on its rights
under the general provisions of the Grant Agreement not to disburse on contracts that
violate principles set forth in its guidelines.
22. The Management Agency shall also check to the possible extent, the procurement
processes and documents during its internal audit visits, reviewing the Quarterly
Financial Reports, participate as an observer during the opening and evaluation of bids,
when deemed necessary, and provide supports to SAIPs in complying this policy. The
information and findings of such review processes shall be shared with the Bank.
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VIII. Fraud and corruption
(a) defines, for the purposes of this provision, the terms set forth below as follows:
(i) “corrupt practice” is the offering, giving, receiving or soliciting, directly or
indirectly, of anything of value to influence improperly the actions of another
party;
(ii) “fraudulent practice” is any act or omission, including a misrepresentation, that
knowingly or recklessly misleads, or attempts to mislead, a party to obtain a
financial or other benefit or to avoid an obligation;
(iii) “collusive practice” is an arrangement between two or more parties designed to
achieve an improper purpose, including to influence improperly the actions of
another party;
(iv)“coercive practice” is impairing or harming, or threatening to impair or harm,
directly or indirectly, any party or the property of the party to influence
improperly the actions of a party;
(v) “obstructive practice” is
(aa) deliberately destroying, falsifying, altering or concealing of evidence
material to the investigation or making false statements to investigators
in order to materially impede a Bank investigation into allegations of a
corrupt, fraudulent, coercive or collusive practice; and/or threatening,
harassing or intimidating any party to prevent it from disclosing its
knowledge of matters relevant to the investigation or from pursuing the
investigation, or
(bb) acts intended to materially impede the exercise of the World Bank’s
inspection and audit rights provided for under par. 1.14 (e) below.
(b) will reject a proposal for award if it determines that the bidder recommended for
award has, directly or through an agent, engaged in corrupt, fraudulent, collusive,
coercive or obstructive practices in competing for the contract in question;
(c) will cancel the portion of the loan allocated to a contract if it determines at any time
that representatives of the Borrower or of a beneficiary of the loan engaged in
corrupt, fraudulent, collusive, or coercive practices during the procurement or the
execution of that contract, without the Borrower having taken timely and
appropriate action satisfactory to the World Bank to address such practices when
they occur;
(d) will sanction a SAIP, a firm or individual, including declaring ineligible, either
indefinitely or for a stated period of time, to be awarded a World Bank-financed
contract if it at any time determines that the party has, directly or through an agent,
engaged in corrupt, fraudulent, collusive, coercive or obstructive practices in
competing for, or in executing, a World Bank-financed contract.
23. It is required that all parties in the Social Accountability program, including SAIPs,
observe the highest standard of ethics during the procurement and implementation of
the program. In pursuance of this policy, the Bank:
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ANNEXES
Annex-1: Sample forms for request for quotation
Procurement Number: ………………….
To: ………………………………………………………
…………………………………………………………… Date:………………………..
The Procuring Entity named above invites you to submit your quotation for the goods described
herein. Partial Quotations may be rejected, and the Purchaser reserves the right to award a contract
for selected items only.
SECTION A:QUOTATION REQUIREMENTS:
1) Description of Supply and Delivery
{Brief Description of the goods required and the point of delivery}
2) Quotation prices should be based on:
for goods supplied from within Ethiopia; EXW – insured and delivered to [place of delivery]
or for goods supplied from outside of Ethiopia; CIP to [point of delivery].
3) The delivery period required is …………………[days/weeks/months] from date of order.
4) Quotations must be valid for [number of days] from the date for receipt given below.
5) The warranty/guarantee offered shall be: ………… months.
6) Quotations and supporting documents as specified in Section B must be marked with the
Procurement Number given above, and indicate your acceptance of the terms and conditions.
7) Quotations must be received, in sealed envelopes, no later than: [time] on [date]
8) The expected opening of Bid will be on [date]at [time] and the Procuring Entity/ (name of
organization) kindly invites the suppliers to attend the opening session. If the date and time are
changed, procuring entity will communicate to all suppliers.
9) Quotations must be returned to: [name of official and address]
…………………………………………………………………………………………
…………………………………………………………………………………………
10) The attached Schedule of Requirements at Section C, details the items to be purchased. You are
requested to quote your delivered price for these items by completing and returning Sections B
and C.
11) [List any other requirements e.g. the provision of samples]
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Quotations that are responsive, qualified and technically compliant will be ranked according to price.
Award of contract will be made to the lowest priced quotation by item or by total through the issue of a
Local Purchase Order.
Signed: ………………………………… Name………………………………………
Title/Position:…………………………………
For and on behalf of the Purchaser
Your quotation is to be returned on this Form by completing and returning Sections B and C including
any other information/certification required within this RFQ.
SECTION B: QUOTATION SUBMISSION SHEET
1) Currency of Quotation: Ethiopian Birr
2) Delivery period offered: ………… days/weeks/months from date of Purchase Order.
3) The validity period of this Quotation is: …… days from the date for receipt of Quotations.
4) Warranty period (where applicable):……………………..months.
5) We attach the following documents:
i. Section C of the Request for Quotations completed and signed;
ii. A copy of our renewed trading license;
iii. A copy of our VAT registration (or state if not required by Ethiopian law);
iv. [Insert any other documentation required by the Procuring Entity].
6) We confirm that our quotation is based on the terms and conditions stated in your Request for
Quotations referenced above.
7) We confirm that the prices quoted are fixed and firm for the duration of the validity period and
will not be subject to revision or variation.
Authorised By:
Signature: _________________________ Name: __________________________
Position: _________________________ Date: __________________________
Authorized for and on behalf of: (DD/MM/YY)
Company: ___________________________________________________
Address: ……………………………………………………………………………………….
If any additional documentation is attached to your quotation, a signature and authorization at
Section B and Section C is still required as confirmation that the terms and conditions of this RFQ
prevail over any attachments. If the Quotation is not authorized in Section B and Section C, the
quotation may be rejected.
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SECTION C:SCHEDULE OF REQUIREMENTS (TO BE PRICED BY BIDDER)
Item
No
Description of Goods
(Attach detailed specification if
necessary)
Unit of
Measure Quantity Delivered
Unit Price
Birr
Delivered Total
Price Birr
Total
The following attachments are appended to clarify the Description of Goods:
[List any attachments providing additional specification of the goods required]
Authorised By:
Signature: ___________________________ Name: ___________________________
Position: ___________________________ Date: ___________________________
Authorized for and on behalf of: (DD/MM/YY)
Company: ____________________________________________________________
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I. Purchase Order Format
Procurement Number: ………………….
To:{Name and Address of Supplier}
...........................................................................................................................................................................
...........................................................................................................................................................................
Your quotation reference [reference number] dated [date of quotation] is accepted and you are
required to supply the goods or perform the works or services {amend as appropriate} as detailed in
the listed attachments against the terms contained in this Purchase Order. This order is placed subject
to the attached RFQ, except where modified by the terms stated below.
SPECIFIC TERMS OF THIS PURCHASE ORDER:
Contract Sum: The Contract Sum is [state contract sum and currency].
1) Completion Period: The goods are to be delivered or the works or services performed {amend
asappropriate} within ……… days/weeks/months from the date of this Purchase Order.
2) Warranty: The warranty/guarantee period is: …………months.
3) Delivery point: Goods are to be delivered to, or the works or services provided at [physical
address]…………………………………………………………………………
4) Contact Person: Enquiries and documentation should be addressed to [name and position of
individual] at [address] ……………………………………..………………………….
Telephone Number:……………..……………… Fax Number ……………………….
5) Payment to Supplier:
Payment will be made in full [or state alternative agreed payment terms] on completion of
satisfactory performance of the contract. The following documentation must be supplied for
payments to be made:
i). An Invoice;
ii). A goods received note or completion certificate signed by [Authority responsible for
certifying satisfactory completion of the order];
iii). [List other documents required e.g. packing lists, certificates, shipping documents]
6) [Add any other specific terms of contract appropriate to the Local Purchase
Order].
7) The following documents attached as appendices form part of this Contract:
Section C of the RFQ [Schedule of Requirements/Schedule of Rates and Prices/or Activity
Schedule]
[List any other such documents –e.g. Terms of Reference for Consultant Services…]
8) Please confirm your receipt of this Local Purchase Order in writing.
Purchase Order Authorized by:
Signature:………………………………….. Name:………………………………………..…
Position:……………………………………………. Date:…………………………………………..
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will work on the project. Procurement processes however only apply to staff and consultants that are specifically contracted for the grant project.
ANNEX-2: SIMPLIFIED PROCUREMENT PLAN5
Name of SAIP: ___________
ESAP2 Procurement Plan / From ____ to____/
S/N
Des
crip
tio
n o
f It
ems
Un
it
Qty
Est
ima
ted
A
mo
un
t (E
TB
)
Est
ima
ted
A
mo
un
t (U
SD
)
Pro
cure
men
t
Met
ho
d
Pri
or/
Po
st
rev
iew
Do
cum
ents
p
rep
ara
tio
n
da
te
So
lici
tati
on
d
ate
Bid
clo
sin
g
da
te
Ev
alu
ati
on
co
mp
leti
on
d
ate
Co
ntr
act
a
wa
rd d
ate
con
tra
ct
sig
nin
g d
ate
Co
mp
leti
on
d
ate
Pla
nn
ed
Am
ou
nt
(ET
B)
Pla
nn
ed
Am
ou
nt
(US
D)
Act
ua
l A
mo
un
t
1 Personnel
1.1 Staff
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9
Sub-total 0 0
1.2
Contractual
Service
-
Sub-total 0
2 Goods -
Annexes
159 / 234
2.1 Furniture
-
2.2 Equipment
-
2.2 Office
supplies
-
3.3 Audit costs
-
5
Direct
operational
costs
-
Annexes
160 / 234
ANNEX-3: CONTRACTS REGISTER
Co
mp
leti
on
Da
te
mm
/dd
/yr
Co
ntr
act
Am
ou
nt
Da
te
Sig
ned
mm
/dd
/
yr
Na
me
an
d
Ad
dre
ss o
f
Co
ntr
act
or/
Su
pp
lie
r/
Co
nsu
lta
nt
Da
te o
f
Inv
ita
tio
n
mm
/dd
/yr
Pro
c
Met
ho
d
Pro
c P
lan
Co
st
Est
ima
te
Co
ntr
act
Des
crip
tio
n
Co
ntr
act
Ref
.
#
Annex N-1: Guidelines for Reimbursement of Travel Costs and Per Diem
161 / 234
Annex N-1: Guidelines for Reimbursement of Travel Costs and Per Diem
Under the ESAP2 program, the Management Agency (MA) organizes various workshops,
training sessions and other events to which the MA invites participants representing SAIPs
or other institutions. Such events can take place either in Addis Ababa or on location
elsewhere in Ethiopia.
The MA has established a guideline for reimbursing costs to participants who attend such
events. These costs include travel/ transport and per-diem to be paid to participants.
In organizing such events the following strict guidelines will be considered and followed:
1. General Guidelines:
In principal, participants invited to a workshop or training session will be
accommodated in the hotel facility that has been selected by the MA. This means that
full boarding and lodging (accommodation and three meals per day) is offered to
participants and no per-diem will be paid. Participants will however receive an
amount of ETB 100 to pay for incidental expenditures such as additional drinks and
snacks.
In cases where participants have to organize their own accommodation, they will be
paid a fixed daily per-diem rate which covers all their expenses including
accommodation and meals.
In cases where the MA will partly cover the costs for accommodation and meals,
participants will receive an equivalent in cash to pay for those costs which are not
covered. For instance in cases where a lunch is not organized and paid for by the MA,
participants will receive the equivalent cost for such a lunch in cash. The MA will in
that case decide the exact amount to be paid.
Participants, who reside in the same place/city where an event is to take place, will
not receive a travel reimbursement or per-diem. However they will receive a fixed
allowance of ETB 100.00 for a full day attendance to the training/workshop.
If a per diem is paid, this will only be done for the exact number of days participants
attend the event plus the exact number of travel days they use to reach the location.
The number of travel days may vary based on duty station of the participant and is
subject to formal approval by the MA.
If a per-diem is paid, it will be based on the MA per-diem payment policy.
If transportation to the event is arranged and paid for by the MA, no travel costs will
be paid to participants.
The MA will not pay any costs for transportation to participants who reside in the
city/location where the event takes place.
In case there is any discussion on one or more of the guidelines mentioned in this
document, the final decision is with the MA and will be leading.
Annexes
162 / 234
2. Travel and Transportation:
Within the above general guidelines the following travel and transportation costs are eligible
for reimbursement.
The MA will reimburse transportation costs based on the actual cost made, which
must be in line with the official rates used by the Government.
Participant(s) must always provide an official receipt for their transportation. No
reimbursement will be made without official receipts.
If participants use public surface transport, the MA will double the one way
receipt/ticket to cover the costs for the return trip. This however will not be applied
in cases where participants use air transport. In such cases, participants always have
to submit/show a return ticket to claim their air transport cost.
In areas where official receipts are not available, the MA will pay, based on the fixed
rate set by the Road and Transportation Authority.
If participants use their organizations transport to come to the workshop/training,
and provided that the event takes place outside the city where they reside, then and
only then the MA will reimburse fuel cost. Fuel cost reimbursement will be based on
the actual costs listed on the submitted receipt if lower than the mileage calculation.
In case no receipt can be submitted, the mileage distance between the place of
residence and the place where the event takes place will be used as measure for
calculation. In that case, the MA takes as an average consumption, 1 liter fuel per 7
km. The reimbursement per liter is ETB 216. For example for a overall distance of 100
km, the reimbursement will be 100/7 = 14.28 x 21 = ETB 300.
If two or more participants use the same car, fuel expenses shall be reimbursed only
for one car used by the two or more participants. Fuel costs cannot be multiplied by
the number of participants.
Fuel purchased for personal vehicles is not reimbursable.
In cases where participants use air transport, the MA will reimburse the actual costs
of an economic class ticket. If a participant uses business class or other, the MA will
only cover the economic class fare based on the Ethiopian Airlines prevailing rate.
Costs are reimbursed upon submission of official receipts. The receipt must be the
official receipt of Ethiopian Airlines or a VAT registered travel agent. Unofficial
receipts will not be accepted by the MA.
In cases where the MA arranges and pays for air or surface transport of participants,
no reimbursement of any transportation costs to the participants will be made.
3. Per-Diem:
Per-diem payment to participants is based on the following policy.
In case accommodation (full boarding and lodging) is not organized by the MA, the
MA will pay a per-diem based on the following rates:
6 1 March 2014 rate. The amount can be adjusted only in case the price of fuel increases severely. This will be
up to the judgment of the MA.
Annexes
163 / 234
- When the event takes place in Addis Ababa, participants attending the event who
come from other places/regions than Addis Ababa will receive a rate of ETB
500/event day;
- When the event takes place outside Addis Ababa, participants attending the event
who come from other places/regions shall be paid a per-diem of ETB 400/event
day;
Above rates include accommodation, meals, daily subsistence and all other related
costs;
Per-diem shall be paid only for the number of days the event takes place plus the
number of travel days depending on the distance between the event place and duty
station of participants, to be decided by the MA. Participants who come to the event
late or leave the event early, shall be paid only for the number of days (or equivalent)
they attended the event;
If a participant spends maximum four hours (or half day), a pro-ratio per-diem (half
the daily per-diem) will be paid.
The MA does not pay a per-diem to drivers;
Annexes
164 / 234
Annex O
ESAP2 Timesheet Format for Time Spent by Staff
TIMESHEET ESAP2 Grant Project Registration Number: Name of the lead SAIP:
Name of staff / expert for which time is claimed:
Position / Function:
Name of Organisation:
Month: <<fill out, use Gregorian calender>> Year: <<fill out, use Gregorian Calendar>>
Calendar
day
Hours Worked
(minimum 1 and maximum 8 hours)
Per Diems
Requested
Place of Performance
(ESAP2 office, office own organisation, workshop,
etcetera; specify with name and place)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
TOTAL 0 0
Total working hours per month =
Total allowances days (per diem) =
Date, Signature of the Staff
Member
Date, Signature of the SAIP's
Project Coordinator
Date, Signature of the Project
Coordinator of the Lead SAIP
165 / 234
Annex P: ESAP2 Quarterly Narrative Report Format
Note for Partners: Please use your contracted Log frame and Action Plan to fill out section 3. In order to avoid double work, you can update the same format each quarter. Make sure you save it under a different name. In addition, please note the following:
Report submission to the Management Agency: The report compilation shall take place within 10 days of the next quarter (both soft and hard copy). The report submission date will be as per contract agreement (Refer Article II, section 2.04).
This report must be completed and signed below by the contact person;
The information provided must correspond with the financial information provided in the interim Financial Report;
The report needs to be typed and completed. Incomplete and/or hand-written reports will not be accepted;
Please limit yourself to report on the reporting period indicated. Answers to the questions must cover the “current reporting period” as specified in section 1 below, unless specifically mentioned otherwise.
1. Core Information on Grantee and Grant Project
Note that this information should match with the grant agreement.
Full Legal Name Lead Organization
Official Address
Name Contact Person
Telephone Number
Partner Organizations
(if applicable. Delete this row if not
applicable)
1
2
3
Title of Grant Project
Contract Number
Contracted Grant Budget ($)
Grant project duration
Current Reporting Period
Target group
Total number of project
beneficiaries (Estimated)
Direct project beneficiaries: ………..(M= F= )
Indirect project beneficiaries………..( (M= F= )
Date Submission of Quarterly Report
Signature Contact Person(Director)
166 / 234
1.1 Project locations, partners, sectors and tools
Note that this information should match with the grant agreement
Sectors Tools
Ag
ric
ult
ur
e
Ed
uc
ati
on
He
alt
h
Wa
ter
a
nd
S
an
ita
tio
n
Ru
ra
l R
oa
ds
C
om
mu
ni
ty S
co
re
C
ar
d
Cit
ize
n
Re
po
rt
Ca
rd
G
en
de
r
Re
sp
on
si
ve
b
ud
ge
tin
g
Pa
rti
cip
at
or
y
Pla
nn
ing
a
nd
B
ud
ge
tin
g
Pu
bli
c
Ex
pe
nd
itu
re
T
ra
ck
ing
S
ur
ve
y
oth
er
Locations Name
Implementing organization (specify name of lead or sub-partner)
Region Woreda
Kebele Kebele Kebele
Region Woreda
Kebele Kebele Kebele
Region Woreda
Kebele Kebele Kebele
Region Woreda
Kebele Kebele Kebele
Region Woreda
Kebele Kebele Kebele
Please mark any changes with yellow highlight! E.g. covering more sectors than planned, using an additional tool.
167 / 234
2. Project Progress Summary
2.1 Which phase of the Social Accountability process are you currently in?
Please select only one phase per Woreda (mark with X).
Name of
Woreda
Phases of the Social Accountability process
Citizens mobilization
and access to
information: service
standards, targets,
planning, budgets
SA tools
application:
assessing
services &
identifying
needs,
including
vulnerable
groups
Interface meetings
between citizens
and service
providers: agree a
joint action plan
(reform agenda)
Monitoring the
implementation of
the joint action
plan developed
after the interface
meeting.
1
2
3
4
5
2.2 How do you feel you are doing in this reporting quarter?
Please be honest, so that the MA can provide support where needed. You can specify per Woreda
if needed.
Select only one answer: mark with X Please explain
We are doing very well
We are doing ok
We are not doing so well, we need support
2.3 Challenges and opportunities
2.3.1 What service issues are citizens identifying, e.g. during rapid
assessment, SA tools application, interface meetings, monitoring of
joint action plan implementation? Please explain what opportunities
and challenges you see for service improvements (e.g. budget
allocation).
MA Outcome
indicator 2.1
and OI 2.4
Annex P: ESAP2 Quarterly Narrative Report Format
168 / 234
Maximum half page…
2.3.2 What opportunities and challenges are you observing with the
functioning of the SAC to involve citizens in Social Accountability?
Think about SAC leadership with SA tools application; motivation of SAC
members, representation of vulnerable groups in FDGs, relationship among
citizens/service providers/local government in the SAC, SAC collaboration with
CBOs, sustainability of the SAC, etc.
MA output
indicator
OI 2.1.1
Maximum half page…
2.3.3 What opportunities and challenges are you observing with the response
of service providers in the social accountability process?
MA
outcome
indicator
1.2
Maximum half page…
2.3.4 What opportunities and challenges do you experience in promoting
Social Accountability within the Kebeles (e.g. ongoing sensitization)
and beyond (e.g. collaboration with other NGOs, presentations at
government organized meetings, sharing in networks/forums.
MA OI
4.2.2
Maximum half page…
2.3.5 Considering the above, what actions do you propose to take adsvantage of the
opportunities and to face the challenges?
Annex P: ESAP2 Quarterly Narrative Report Format
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2.3.1 service issues raised by citizens:
2.3.2 functioning of the SAC:
2.3.3 service providers response to SA:
ESAP2 Quarterly Narrative Report Format
170 / 234
3. Project Progress Details according to Action Plan
3.1 Summary Table
Please fill out the summary table below for the current reporting period. If this is the first time you are using this form, please copy from the approved project
Logframe and Action Plan .
Note: This table is a copy of your action plan and should therefore correspond to 100% with it.
List as per the logframe:
List all planned
activities as per
Action Plan
Planned deadline for
activity
implementation
(day/month/year)
Status as the end of the
current reporting period
(select answer with X)
If activity has not started
as per the original plan, or
has been cancelled:
1) please explain why and
2) give a new deadline/activity, if applicable
Co
mp
lete
d
Sta
rte
d
no
t s
tar
ted
Ca
nc
ell
ed
Specific
objective(s):
Results/outputs
to achieve the
objective
Specific
Objective 1:
Annex P: ESAP2 Quarterly Narrative Report Format
171 / 234
List as per the logframe:
List all planned
activities as per
Action Plan
Planned deadline for
activity
implementation
(day/month/year)
Status as the end of the
current reporting period
(select answer with X)
If activity has not started
as per the original plan, or
has been cancelled:
1) please explain why and
2) give a new deadline/activity, if applicable
Co
mp
lete
d
Sta
rte
d
no
t s
tar
ted
Ca
nc
ell
ed
Specific
objective(s):
Results/outputs
to achieve the
objective
Specific
Objective 2
Specific
Objective 3
Annex P: ESAP2 Quarterly Narrative Report Format
172 / 234
List as per the logframe:
List all planned
activities as per
Action Plan
Planned deadline for
activity
implementation
(day/month/year)
Status as the end of the
current reporting period
(select answer with X)
If activity has not started
as per the original plan, or
has been cancelled:
1) please explain why and
2) give a new deadline/activity, if applicable
Co
mp
lete
d
Sta
rte
d
no
t s
tar
ted
Ca
nc
ell
ed
Specific
objective(s):
Results/outputs
to achieve the
objective
Please add more rows if needed!
Annex P: ESAP2 Quarterly Narrative Report Format
173 / 234
3.2 Please provide details regarding your activities in the last 3 months.
3.2.1 Which learning events and meetings did you organize for citizens,
service providers and local government officials in the past quarter?
MA OI2.3; OI
4.1.1; OI 4.2.1
Type of meetings , learning events Number of meetings per Woreda in the reporting
quarter
Woreda name 1. 2. 3. 4. 5.
Launch workshop
Social Accountability (SA) training
Focus Groups Discussions(FGDs), or
other SA tool meetings
SA Committee meeting Woreda level
SA Committee meeting Kebele level
Ongoing sensitization sessions
Interface meetings
Service improvement Monitoring
meetings
Project review meeting with stakeholders
Other, please specify:
3.2.2 For each type of learning event or meeting in 3.2.1, give the number and
type of participants per Woreda in the table format below.
Impact
indicators: 1.3,
1.4, 1.6
NOTE: Make a separate table (copy and paste the next row) for each type of learning event
and meeting!
Type of
learning event
or meeting:
Total number of participating Citizens Service providers and
Local Government
To
tal
cit
ize
ns
Eld
erl
y
Ch
ild
ren
/
Yo
uth
Pe
op
le
Liv
ing
wit
h
HIV
-
AID
S
Pe
rso
ns
wit
h
Dis
ab
ilit
y
Oth
er
Ca
teg
ory
To
tal
Go
ve
rn
me
nt
Ser
vic
e
pro
vid
ers
Lo
cal
Ad
min
istr
ati
o
n,
co
un
cil/
pa
rty
Annex P: ESAP2 Quarterly Narrative Report Format
174 / 234
Name of
Woredas M F M F M F M F M F M F M F M F M F
1.
2.
3.
4.
5.
Overall Total
If you selected “other category” please specify:
Type of
learning event
or meeting:
Total number of participating Citizens
Service providers
and Local
Government
To
tal
Eld
er
ly
Ch
ild
re
n/
Yo
uth
Pe
op
le
Liv
ing
wit
h H
IV-A
IDS
Pe
rs
on
s
wit
h
Dis
ab
ilit
y
Oth
er
Ca
teg
or
y
To
tal
Se
rv
ice
pr
ov
ide
rs
Ad
min
istr
ati
on
,
co
un
cil
/pa
rty
Name of
Woredas M F M F M F M F M F M F M F M F M F
1.
2.
Annex P: ESAP2 Quarterly Narrative Report Format
175 / 234
3.
4.
5.
Overall Total
If you selected “other category” please specify:
Make more tables if needed: copy and paste the row above.
3.2.3 How does your organization adopt a gender-sensitive and social inclusion
approach in training sessions and meetings?
Please describe your approach (max. 100 words): How do you ensure that women and vulnerable groups
actively participate and that their specific needs are heard?
1. What training or capacity development support did you receive from the MA in the past quarter?
Type of
training/support
Mark with X if
training or support
was received
Number of
participating staff
Male Female
Pre-disbursement
training: SA tools, M&E
and Finance & Grants
MA monitoring visit
Learning benchmarks
Annex P: ESAP2 Quarterly Narrative Report Format
176 / 234
Other
training/workshops,
please specify:
Direct support from MA (at MA office, your office, or via phone):
SA tools support
(CD&T)
M&E support
Grants and Finance
support
Communication
support
Internal audit by MA
team
Other support, please
specify:
Learning from other SAIPs:
Please specify, which
SAIP :
(max 100 words what did
you learn?)
2. Documentation to attach to this quarterly report as evidence:
Documentation Mark X if attached
Rapid assessment report
Social Accountability Training reports
Annex P: ESAP2 Quarterly Narrative Report Format
177 / 234
Focus Group Discussants(FGD) formation and discussions (specify for CSC
or CRC)
Social Accountability tools consolidated results
Joint Action Plans (gender-sensitive reform agenda agreed during interface
meetings)
Case study or good practice from the field
Stakeholder review meeting report
SAC sustainability plan
Other, please specify:
3. Documentation to keep at the Woreda office or at your head quarters:
SAC MoU
SAC Meeting minutes
SA tool meeting minutes
Reports of FDGs and other citizen, interface meetings.
Attendance sheets, gender disaggregated, for training and meetings
On a scale from 1-4, how satisfied are you that citizens/women:
MA OI 3.1, OI 4.2.2,
outcome indicators
5.3, 2.5 , 3.4
Citizens… Name of
Woreda
1 very
satisfied
2 satisfied 3 rather
unsatisfied
4 very
unsatisfied
Know their rights
and
responsibilities to
plan, budget
implement and
1
2
3
Annex P: ESAP2 Quarterly Narrative Report Format
178 / 234
monitor basic
service delivery
4
5
Know how to
approach service
providers (and
will approach!)
1
2
3
4
5
Consider the SA
tools as positive
(beneficial, will
use again)
1
2
3
4
5
Feel that service
providers are
responsive to
their needs
1
2
3
4
5
Women
organisations
have demanded
an improvement
of basic services
If your score is 3 rather unsatisfied or 4 very unsatisfied, please give an explanation:
Annex P: ESAP2 Quarterly Narrative Report Format
179 / 234
On a scale of 1-4, how satisfied are you that service providers and local
officials (Administration, council/party):
MA Outcome
indicator 3.2
Service
providers…
Name of
Woreda
1 very
satisfied
2 satisfied 3 rather
unsatisfied
4 very
unsatisfied
actively seek the
views of citizens
concerning the
quality of service
delivery
1
2
3
4
5
respond to needs
expressed by
citizens’
1
2
3
4
5
If your score is 3 rather unsatisfied or 4 very unsatisfied, please give an explanation:
Annex Q: ESAP2 Final Narrative Report Format
180 / 234
Annex Q
Final Narrative Report Format
Note for applicants: A Final Narrative Report needs to be submitted to the MA after the
ending of your grant agreement. When filling out this format, use your contracted LogFrame
and Action Plan as your guiding document on objectives and results envisaged, indicators
identified, activities implemented etc. In addition, please note the following:
This report must be completed and signed by the contact person;
The information provided below must correspond with the financial information
provided in the Final Financial Report.
The report needs to be typed and completed. Incomplete and/or hand-written reports
will not be accepted;
Please note that the Final Narrative Report entails two assessments:
1) An assessment of the activities implemented since the previous reporting period until
the end date of the grant agreement (section I), and
2) An overall assessment of the complete project period, the grant projects overall results
and achievements (section II).
1. Core Information on Grantee and Grant Project
Full Legal Name Lead Organization
Official Address
Name Contact Person
Telephone Number
Partner Organizations
(if applicable. Delete if not
applicable)
1.
2.
3.
Title of Grant Project
Grant Agreement Reference Number
Contracted Grant Budget ($)
Grant project duration (dd/mm/yy until dd/mm/yy)
Current Reporting Period (dd/mm/yy until dd/mm/yy)
Annex Q: ESAP2 Final Narrative Report Format
181 / 234
Target sectors
(minimum 2, thick the box: )
Agriculture
Education
Health
Rural Roads
Water and Sanitation
Target woredas and kebeles
(minimum 3 woreda, maximum 5
woreda)
(minimum 3 kebeles per woreda)
1. (name of woreda) 1. (name of kebele)
2. (name of kebele)
3. (name of kebele)
2. (name of woreda) 1. (name of kebele)
2. (name of kebele)
3. (name of kebele)
3. (name of woreda) 1. (name of kebele)
2. (name of kebele)
3. (name of kebele)
4. (name of woreda, if
applicable. Delete if not
applicable)
1. (name of kebele)
2. (name of kebele)
3. (name of kebele)
5. (name of woreda, if
applicable. Delete if not
applicable)
1. (name of kebele)
2. (name of kebele)
3. (name of kebele)
Target group (Target groups are the groups/entities who will be
directly positively affected by the project at the specific
objectives level)
Date of Submission of Final
Narrative Report
Signature Contact Person
Annex Q: Final Narrative Report Format
182 / 234
Section I: Last Quarterly Reporting (please note that all questions in this section refer
to the last quarter of the implementation period)
2. Project Summary
(please describe shortly the implementation of the grant project in the current reporting
period. By doing so, please highlight your main achievements and challenges
encountered.
Limit yourself to a maximum of 250 words.)
Annex Q: Final Narrative Report Format
183 / 234
3. Project Progress
Summary Table. Please fill out the summary table below for the current reporting period. List the
complete action plan here .
Specific objective(s) to be achieved (as per logframe)
Achieved results/outputs to achieve objective
List all planned activities as per Action Plan
Planned deadline for activity implementation
Status as per last day of reporting period (mark the right answer with ‘X’)
If a
ctiv
ity
del
ay
ed o
r ca
nce
lled
as
to t
he
ori
gin
al
pla
n:
3)
ple
ase
ex
pla
in
her
e w
hy
an
d
4)
sug
ge
st n
ew
dea
dli
ne/
act
ivit
y,
if a
pp
lica
ble
Co
mp
lete
d
Sta
rted
(a
t le
ast
10
% o
f th
e a
ctiv
ity
co
mp
lete
d)
No
t y
et s
tart
ed
Ca
nce
lled
(please enter
specific
objective 1
here)
1.1 Output 1
1.1.1 Activity
(contributing
to output 1)
(dd/mm/yy
)
1.1.2 Activity
(contributing
to output 1 –
you may add
more activities
to reach the
output if
applicable)
1.2 Output 2
1.2.1 Activity
(contributing
to output 2)
1.2.2 Activity
(contributing
to output 2)
1.2.3 Activity
(contributing
to output 2 –
you may add
more activities
to reach the
output if
applicable)
1.3 Output 3
(you may
add more
outputs if
applicable)
1.3.1 Activity
1.3.2 Activity
Annex Q: Final Narrative Report Format
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Note:
Please complete this table.Several outputs and activities will be necessary for achieving each specific
objective, and perhaps several activities for achieving one output.
You may add more lines for activities leading to one output or outputs leading to one of your
specific objectives: click on the right mouse button, select “insert row”
or merge lines if several activities contribute to one output: select the cells to be merged, click on
the right mouse button and select “merge cells”
This table is a copy of your action plan and should therefore correspond to 100% with
it.
Specific objective(s) to be achieved (as per logframe)
Achieved results/outputs to achieve objective
List all planned activities as per Action Plan
Planned deadline for activity implementation
Status as per last day of reporting period (mark the right answer with ‘X’)
If a
ctiv
ity
del
ay
ed o
r ca
nce
lled
as
to t
he
ori
gin
al
pla
n:
1)
ple
ase
ex
pla
in h
ere
wh
y a
nd
2
) su
gg
est
new
d
ead
lin
e/a
ctiv
ity
, if
a
pp
lica
ble
Co
mp
lete
d
Sta
rted
(a
t le
ast
10
% o
f th
e a
ctiv
ity
co
mp
lete
d)
Co
mp
lete
d
Sta
rted
(a
t le
ast
10
% o
f th
e a
ctiv
ity
co
mp
lete
d)
(enter specific
objective 2
here)
2.1 Output 2.2.1 Activity
2.2 Output 2.2.2 Activity
2.3 Output 2.2.3 Activity
(enter specific
objective 3
here)
3.1 Output
3.3.1 Activity
3.3.2 Activity
3.2 Output 3.2.1 Activity
3.3 Output 3.3.1 Activity
Annex Q: Final Narrative Report Format
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Section II: Final Reporting (please note that all questions in this section refer to the
complete grant project’s implementation period)
4. Achievement of the objectives
4.1 Describe to what extent your grant project has reached the overall program
objective.
To what extent are outputs/results and specific objectives contributing to reaching the
overall project objective “to strengthen the use of social accountability tools, approaches
and mechanisms (…) as a means to make basic service delivery more equitable, effective,
efficient, responsive and accountable”?
(Max. 200 words)
4.2 Has your grant project experienced any unforeseen positive or negative
results in relation to your specific objectives and the overall program objective
Unforeseen positive results Unforeseen negative results
Specific objective 1:
-
-
-
-
-
-
Specific objective 2:
-
-
-
-
-
-
…
Overall objective:
-
-
-
-
-
-
4.3 Describe the outcome on both the final beneficiaries and the target group
(if different)?
(Max. 150 words)
1) Please explain how you assessed the outcomes
2) What were the main outcomes of your assessment?
4.4 Please describe how you have monitored the achievement of the overall
and specific objective of your grant project.
(Max. 150 words)
(Please describe your monitoring methodology here)
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5. Please answer the following questions:
(please tick (√) one of the options in the vertical bar. If you have important (negative)
observations that impacted on the achievement of the questions, please add them in the
column “important observations”). This questionnaire relates to your whole grant
implementation period.
Questions to be answered for the whole
project implementation duration:
Yes
(co
mp
lete
ly)
Pa
rtia
lly
(to
at
lea
st
50
%)
No
Imp
ort
an
t
ob
serv
ati
on
s
Does your organization use social
accountability tools (incl. gender and
social inclusion tools) in trainings and
other support measures to empower
citizens/citizens’ groups?
If yes, please list and briefly describe the tools you used. (Max. 100 words)
Did your organization participate in a
benchmarking meeting?
Did your organization share good
practices with other organizations
during these benchmarking meetings?
(If so, please attach documentation on
good practice to this report)
Did your organizations implement
components of good practices from other
organizations participating in ESAP2?
If so, please detail which ones. (Max. 100 words)
Was your organization trained on how to
encourage and support woreda and
communities to use social accountability
tools?
According to your assessment, are
citizens or citizens groups now more
aware of their responsibilities to plan,
budget, implement and monitor basic
service delivery then before ESAP2
started?
Annex Q: Final Narrative Report Format
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If yes,
1) how did you measure this awareness raise?
2) please indicate the results of this assessment.
Did your organization organize interface
meetings between citizens/citizens
groups, public service providers and
woredas on planning and budgeting? (If
so, please attach evidence to this report,
e.g. list(s) of participants)
If yes, please fill in the following table with numbers only:
Number of interface meetings:
Total number of participants:
Total number of woman participating:
Total number of children participating:
Total number of elderly participating:
Total number of youth participating:
Total number of people with disabilities:
Total number of people living with HIV or AIDS:
Total number of other socially excluded people:
Did your organization organize interface
meetings between citizens/citizens
groups, public service providers and
woredas on implementing and
monitoring basic service delivery? (If so,
please attach evidence to this report,
e.g. list(s) of participants)
If yes, please fill in the following table with numbers only:
Number of interface meetings:
Total number of participants:
Total number of woman participating:
Total number of children participating:
Total number of elderly participating:
Total number of youth participating:
Total number of people with disabilities:
Total number of people living with HIV or AIDS:
Total number of other socially excluded people:
Did your organization perform training
sessions for citizens/citizens groups on
Annex Q: Final Narrative Report Format
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their rights and responsibilities to plan,
budget, implement and monitor basic
service delivery? (If yes, please attach
evidence to this report, e.g. training
outline and list(s) of participants)
If yes, please fill in the following table with numbers only:
Number of interface meetings:
Total number of participants:
Total number of woman participating:
Total number of children participating:
Total number of elderly participating:
Total number of youth participating:
Total number of people with disabilities:
Total number of people living with HIV or AIDS:
Total number of other socially excluded people:
According to your assessment, are
citizen and citizen groups now more
empowered to demand for better quality
basic service delivery then before ESAP2
started?
If yes,
1) how did you measure this empowerment
2) please indicate the results of this assessment
According to your assessment, did
woreda officials actively sought the views
of their citizens concerning the
development needs and the quality of
public services since ESAP2 started?
1) Please explain how you assessed this
2) On a scale from 1-4 (1= very satisfied, 2= satisfied, 3= rather unsatisfied, 4= very
unsatisfied), how happy are you with his observation?
Please indicate number and short explanation for your choice
Did your organization train
citizens/citizen groups on how to
demand for better public services? (If
yes, please attach evidence to this
report, e.g. training outline and list(s)
of participants)
If yes, please fill in the following table with numbers only:
Number of interface meetings:
Total number of participants:
Annex Q: Final Narrative Report Format
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Total number of woman participating:
Total number of children participating:
Total number of elderly participating:
Total number of youth participating:
Total number of people with disabilities:
Total number of people living with HIV or AIDS:
Total number of other socially excluded people:
If yes, did your organization adopt a
gender-sensitive and social inclusion
approach to this/these trainings?
If yes, please describe your approach (max. 100 words)
According to your assessment, are basic
service providers now delivering more
services responding to community and
citizen needs then before ESAP2 started?
If yes, please give concrete evidence on why, i.e. what happened in this regard during the
reporting period? (Max 100 words)
Did the number of basic services in the
sectors you work in increase? (If so,
please attach evidence to your report,
i.e. copy of budget detailing allocations
to your sectors)
According to your assessment, are
citizens more satisfied with the provision
of basic services now compared to
September 2012?
If yes,
1) how did you measure this satisfaction?
2) please indicate the results of this assessment.
Was any kind of forum for citizen
participation institutionalized (such as a
joint service improvement action
committee for example)? (If yes, please
attach evidence)
Annex Q: Final Narrative Report Format
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If yes, please give details on how it was institutionalized and how it works (incl. number of
meetings that took place, approx. number of participants (incl. women and socially
excluded), etc.)
Did your organization train woreda
officials and communities on social
accountability tools incl. participatory
budget planning, social audits and
gender mainstreaming? (If yes, please
attach evidence to this report, e.g.
training outline and list(s) of
participants)
If yes, please fill in the following table:
Number of training events:
Total number of participants:
Number of woman participating:
Number of disabled people:
Other socially excluded people:
Are regular interface consultative
meetings between citizens, CSOs and
service deliverers institutionalized?
Are joint service improvement action
plans developed?
If yes, are they incorporating
citizens’/citizen groups’ needs?
If yes, are gender and social inclusion
mainstreamed in these joint service
improvement action plans? (If yes,
please attach evidence, i.e. one action
plan where you highlight gender and
social inclusion issues)
Note:
For all questions answered with yes, please provide evidence and attach these as annexes to
your report. Only those statements that have supporting documents will be taken into
account.
Annex Q: Final Narrative Report Format
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6. Please give details on the following key areas of ESAP2.
6.1 Contribution to Social Accountability
6.1.1 Please describe your successes in empowering citizens and local
governments on the use of Social Accountability tools, approaches and
mechanisms? (Max. 150 words)
6.1.2 Please describe the challenges you have experienced in empowering
citizens and local governments on the use of Social Accountability tools,
approaches and mechanisms? How have you tackled them? (Max. 150 words)
6.2 Social Inclusion and Vulnerability. In ESAP2, specific attention is paid to include
socially vulnerable groups, such as women, children, people living with HIV/Aids, people
with disabilities, and the elderly.
6.2.1 In what activities and processes have socially excluded groups
participated and how? (Max. 150 words)
6.2.2 Please specifically explain how your grant project has mainstreamed the
promotion of gender equality. (Max. 100 words)
Please start with the sentence “As a result of the project, women are now.... This is the result of …”
6.2.3 What specific benefits and results have been achieved in your grant
project for socially excluded groups? (Max. 150 words)
6.3 Assessment of the Co-operation and Partnership(s)
6.3.1 How do you assess the cooperation with the target group?
1) Please describe the cooperation with the target groups as identified in your grant application.
2) On a scale from 1-4 (1= very satisfied, 2= satisfied, 3= rather unsatisfied, 4= very unsatisfied),
how do you rate the cooperation?
3) Please briefly explain your rating (including major challenges encountered).
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6.3.2 How do you assess the cooperation with the woredas and woreda officials
in your target area? Please describe the cooperation. How has the cooperation affected
the project implementation, in positive and/or negative ways?
1) Please describe your cooperation with woredas and woreda officials
2) On a scale from 1-4 (1= very satisfied, 2= satisfied, 3= rather unsatisfied, 4= very unsatisfied),
how do you rate the cooperation?
3) Please briefly explain your rating (including major challenges encountered).
6.3.3 How do you evaluate the co-operation and contact with the ESAP2
Management Agency?
1) Please describe your cooperation with the Management Agency
2) On a scale from 1-4 (1= very satisfied, 2= satisfied, 3= rather unsatisfied, 4= very unsatisfied),
how do you rate the cooperation?
3) Please briefly explain your rating (including major challenges encountered).
6.3.4 (if applicable) Please describe how your grant project has been linked to
other projects. Have other projects in the area been implemented during the
implementation of your grant project and how have you aligned with these projects, how
have did you find synergy, what links were established?
6.3.5 (if applicable in case the organization has received a grant in the
framework of ESAP1) Please describe to what extent your ESAP2 grant project
has built on results achieved within the ESAP1 project. Have the results of the
ESAP2 grant project complemented the results of the ESAP1 grant project?
7. Best practices and lessons learnt (please note that all questions in section 7 refer to
the complete grant project’s implementation period)
7.1 Please describe 3 best practices form your grant implementation
7.2 What has your organization/partner learnt from the grant project and how
has this learning been utilized and disseminated?
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9. Financial Performance. Please answer the following questions. Use the Final Financial
Report, which you will submit with this Final Narrative Report as the basis for your
assessment.
9.1 Please provide a short analysis of the budget performance / utilization of the grant.
9.2 Variance Analysis: please report on major budget variances (if any), that can be
observed in your Final Financial Report. Provide explanations.
7.3 What would you advise a new organization participating in ESAP3? Please
indicate 3 important lessons or areas of attention.
8. Sustainability
8.1 To what extent will the benefits of the grant project’s continue after ESAP2
funding ceased? Please give concrete examples.
8.2 To what extent are positive side effects and/or spill overs expected from
your grant project?
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Annex R:
ToR for the ESAP2 Audit Report on the Quarterly and Final Financial Reports of Grants to SAIPs as part of PBS (a World Bank financed project)
1. Background
The following are the Terms of Reference (‘ToR’) for Social Accountability Implementing
Partners (SAIPs), having to engage an external Auditor to perform financial verifications and
to report in connection with the ESAP2 Grant Agreement.
Where in these ToR the ‘MA’ is mentioned this refers to the Management Agency of ESAP2,
which has signed the Grant Agreement with the SAIP and is providing the grant funding. The
Management Agency is not a party to the agreement between the SAIP and the Auditor.
‘TheSAIP’ refers to the organisation that is receiving the grant funding and that has signed
the Grant Agreement with the MA. The SAIP is responsible for providing a Financial Report
for the action financed by the Grant Agreement which complies with the terms and
conditions of the Grant Agreement and for ensuring that this Financial Report can be
reconciled to the SAIP’s accounting and bookkeeping system and to the underlying accounts
and records. The SAIP is responsible for providing sufficient and adequate information in
support of the Financial Report. The SAIP accepts that the ability of the Auditor to perform
the procedures required by this engagement effectively depends upon the SAIP, and as the
case may be his partners, providing full and free access to the SAIP’s staff and its accounting
and bookkeeping system and underlying accounts and records.
‘The Auditor’ is responsible for performing the audit in accordance with this ToR, and for
submitting an Audit Report. ‘Auditor’ refers to the firm contracted for this engagement, and
who has the appropriate authority from a professional, legal or regulatory body, as defined in
section 3.3.1.3 of ESAP2’s SAIP Operational Manual.
The SAIP is required to submit to the MA in total 3 Audit Reports, produced by an external
auditor. Exact deadlines and reporting periods are stipulated in the grant agreement
between the SAIP and the MA.
The MA needs to approve the selected audit firm / auditor prior to the actual
undertaking of the task described in the present ToR.
2. Objective of the project audit
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The objective of the audit of the Quarterly and Final Financial Reports is to enable the
auditor to express a professional opinion(s) on the financial position of the grant project at
the end of a set period, as stipulated in the Grant Agreement, and on funds received and
expenditures incurred for the relevant accounting period.
The project books of accounts provide the basis for preparation of the Financial Reports by
the SAIP and are established to reflect the financial transactions in respect of the grant
project. The SAIP maintains adequate internal controls and supporting documentation for
transactions.
3. Preparation of the quarterly and final financial reports
The responsibility for the preparation of the Quarterly and Final Financial Reports including
adequate disclosure is that of the SAIP. The SAIP is also responsible for the selection and
application of accounting policies. The SAIP would prepare the Financial Reports in
accordance with the general and specific accounting policies laid down in section 4.1 of the
SAIP Operational Manual. The Auditor shall also reconcile the information in the Financial
Report to the SAIP’s accounting system and records.
The auditor is responsible for forming and expressing opinions on the Financial Reports .
The auditor shall carryout the audit of the grant project in accordance with the International
Standards on Auditing (ISA), as promulgated by the International Federation of Accountants
(IFAC). As part of the audit process, the auditor may request the SAIP written confirmation
concerning representations made in connection with the audit
4. Scope of the audit
As stated above, the audit of the project will be carried out in accordance with International
Standards on Auditing (ISA) promulgated by the International Federation of Accountants
(IFAC), and will include such tests and auditing procedures as the auditor will consider
necessary under the circumstances. Special attention should be paid by the auditor as to
whether the:
(a) ESAP2 grant project financing has been used in accordance with the conditions of the
relevant grant agreement, with due attention to economy and efficiency, and only for the
purposes for which the financing was provided – please see the grant agreement between the
ESAP2 MA and the SAIP and all its annexes;
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(b) Goods, works and services financed have been procured in accordance with the
Procurement Manual for SAIPs (annex N to the SAIP Operational Manual) . Particular
attention shall be paid by the auditor to procurement rules, as provided in section 4.2 of the
SAIP Operational Manual, and whether the expenses were incurred in accordance with such
rules, by examining the underlying documents of the procurement and purchase process.
Where the auditor finds issues of non-compliance with procurement rules, he/she reports
the nature of such events as well as their financial impact in terms of ineligible
expenses;(d)Report checking-All necessary supporting documents, records, and accounts
have been maintained in respect of all project activities, including expenditures reported in
Quarterly/Final Financial Reports. The auditor is expected to verify that respective Reports
issued during the period were in agreement with the underlying books of account. The
auditor must verify that the information provided in the Quarterly/Final Financial Reports is
mathematically correct and accurate. The auditor shall also verify that the budget in the
Financial Report corresponds with the budget of the Grant Agreement and that the expenses
incurred were indicated in the budget of the Grant Agreement. If there were any
amendments to the Budget for the Grant Agreement in the previous reporting period(s), the
Auditor shall verify that such changes have been taken into account in the Quarterly/Final
Financial Report.
(c) Separate accounts (if used) have been maintained in accordance with the provisions of
the grant agreement and all its annexes and funds disbursed out of the accounts were
used only for the purpose intended in the grant agreement;
(d) National laws and regulations have been complied with;
(e) SAIP Operating Manual has been complied with, and that the financial and accounting
procedures approved for the project were followed and used;
(f) Financial performance of the project is satisfactory;
(g) Assets procured from project funds exist and there is verifiable ownership by the SAIP
or beneficiaries in line with the grant agreement.
(h) Eligibility checking-Ineligible expenditures included in previous Quarterly Reports are
identified. These should be separately noted in the Audit Report. The Auditor must
ensure, for each expense, the compliance to the eligibility criteria set out in sections
2.1.3 and 5.3 of the SAIP Operational Manual:
a. The costs are incurred during the project’s lifetime; with the exception of the
auditor’s costs for the Final Financial Report;
b. The costs are indicated in the total estimated budget for the project, which is part of
the grant agreement;
c. The costs are necessary for the implementation of the project which is the objective
of the grant, and have not been charged to another project as well (including
salaries);
d. The costs are identifiable and verifiable, meaning that when they are incurred by
the grant beneficiary, they can be recorded in the organization’s accounting system
and can be supported by original documents;
e. Special attention should be given to salaries, verifying that the fees included in the
Financial Report correspond to the actual time worked on the project, registered via
timesheets;
Annex R: ESAP2 Audit ToR for SAIPs
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f. The expenses comply with the requirements of applicable tax and social legislation;
g. The costs are reasonable (fair market price), justifiable and comply with the
requirements of sound procurement practice
In complying with International Standards on Auditing, the auditor is expected to pay
particular attention to the following matters:
a) Fraud and Corruption: Consider the risks of material misstatements in the financial
statements due to fraud as required by ISA 240: The Auditor’s Responsibility to Consider
Fraud in an Audit of Financial Statements. The auditor is required to identify and assess
these risks (of material misstatement of the financial statements) due to fraud, obtain
sufficient appropriate audit evidence about the assessed risks; and respond appropriately
to identified or suspected fraud;
b) Laws and Regulations: In designing and performing audit procedures, evaluating
and reporting the results, consider that noncompliance by the implementing agency with
laws and regulations may materially affect the financial statements as required by ISA
250: Consideration of Laws and Regulations in an Audit of Financial Statements;
c) Governance: Communicate audit matters of governance interest arising from the audit
of financial statements with those charged with governance of an entity as required by
International Standards on Auditing 260: Communication of Audit Matters with those
Charged with Governance.
d) Risks: In order to reduce audit risk to an acceptable low level, determine the overall
responses to assessed risks at the financial statement level, and design and perform
further audit procedures to respond to assessed risks at the assertion level as required by
Internal Standard on Auditing 330: the Auditor’s Procedures in Response to Assessed
Risks.
5. Quarterly / final financial reports
The auditor is required to verify all Quarterly Financial Reports for the relevant reporting
period, submitted to the Management Agency, which are used as a basis for disbursing
advance payments to the SAIP. The auditor will apply such tests and auditing procedures as
considered necessary under the circumstances.
The total disbursement should be part of the overall reconciliation.
The auditor shall verify that the grant project’s Quarterly/Final Financial Reports submitted
to the MA in the relevant period comply with the conditions of the grant agreement’s Special
and General Conditions, that they were prepared in conformity with the templates provided
in the SAIP Operational Manual, that they have been prepared in accordance with the agreed
accounting standards (see paragraph 3 and 4 above) and give a true and fair view of the
financial position of the project at the relevant date and of resources and expenditures for
the financial period ended on that date.
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The Quarterly/Final Financial Reports should include:
(a) A statement of funds received, showing funds from the MA and of expenditures
incurred;
(b) A summary of the activity in the separate bank account (opening and end balance);
(c) A list of fixed assets acquired or procured to date from the project funds
As an Annex to the Financial Reports, the auditor should prepare a reconciliation of the
amounts as “received by the Project from the Management Agency or paid directly from
World Bank”, with those shown as being disbursed by the Management Agency (as
confirmed by the Management Agency).
7. Separate account
In conjunction with the audit of the Quarterly/Final Financial Reports, the auditor is also
required to review the activities of the separate bank account associated with the grant
project. The separate bank account usually comprises:
Advance payments received from Management Agency;
Interest that may have been earned on the accounts;
Withdrawals related to project expenditures;
Closing and opening balances.
The auditor should examine the eligibility of financial transactions during the period under
examination and fund balances at the end of such a period, the operation and use of the
separate account in accordance with the relevant agreements, and the adequacy of internal
controls.
8. Audit report
The Audit Report should include primarily the audited Quarterly/Final Financial Reports of
the Grant. The auditor will issue an opinion on the Quarterly/Final Financial Reports of the
Grant. The Audit Report of the project accounts should include a separate paragraph
summarizing key internal control weaknesses and non-compliance with the financing
agreement terms. If there are no such findings then the auditor should clearly specify in the
Report.
9. Management letter
In addition to the Audit Report, the auditor will prepare a management letter reporting any
internal control and compliance issues noted. In addition, the management letter will also
comment on prior period audit finding. Any management letter findings should as a
minimum (a) clearly state the findings and quantify where ever possible and relevant (b)
state the implications and impact (b) state the management response (d) state the auditor’s
recommendation. The management letter is composed of:
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(a) Detail Report on Internal Control Observations:-
i.Give comments and observations on the accounting records, systems and controls
that were examined during the course of the audit;
ii.Identify specific deficiencies or areas of weakness in systems and controls, and make
recommendations for their improvement;
(b) Detail Report on Compliance and Implementation
i.Report on the degree of compliance of each of the financial covenants in the financing
agreement and give comments, if any, on internal and external matters affecting
such compliance;
ii.Any findings having eligibility implications. Clearly identify and state ineligible
expenditures;
iii.Bring to the recipient’s attention any other matters that the auditor considers
pertinent;
iv.Communicate matters that have come to his/her attention during the audit which
might have a significant impact on the implementation of the project;
(c) Report on Prior period audit findings- Give comments on previous audits’
recommendations that have not been satisfactorily implemented;
10. Available information
The auditor should have access to all legal documents, correspondences, and any other
information associated with the grant project and deemed necessary by the auditor. The
auditor will also obtain confirmation of amounts disbursed by the MA to the SAIP. Available
information should include copies of the signed grant agreement between the MA and the
SAIP with all its annexes, all Quarterly Reports (Narrative and Financial) as submitted to the
MA and all other official correspondence with the MA.
11. General
The auditor should submit the Audit Report to the SAIP’s representative (usually the head of
the organaization) rather than to any staff member of the project entity. The agent should
then promptly forward one copy of the full Audit Report and accompanying
statements and the Management letter to the Management Agency with a cover letter
and management response as well as an action plan to address any findings and
qualification points raised by the auditor no later than 6 weeks after the end of the
accounting period to which the audit relates.
It is highly desirable that the auditor obtains an understanding of the terms and conditions
of the grant agreement, by reviewing the grant agreement and all its annexes. For this
purpose, the Auditor shall obtain a copy of the grant agreement (signed by the SAIP and the
MA) with all the annexes. The Auditor obtains and reviews the Report (which includes a
narrative and a financial section) as per the terms laid down in these Terms of Reference and
its Annexes.
Annex S: ESAP2 Financial Reporting Format
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Annex s:
ESAP2 Financial Reporting Format
Statement of Budget versus
Expenditure of the Grant Fund
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
No
. O
f U
nit
s
Un
it R
ate
All
oc
ate
d
Am
ou
nt
Q1
Q2
Q3
Q4
Q5
Q6
Q7
Q8
To
tal
am
ou
nt
sp
en
t
Am
ou
nt
Re
ma
inin
g
% o
f
Uti
liz
ati
on
1. Services - Human Resource
1.1 Staff Salaries
1.1.1 Program Staff
1.1.1.1 Project Coordinator 0
0 0 0 0 0 0 0 0
0
0
0%
1.1.1.2 Social Accountability Expert 0
0 0 0 0 0 0 0 0
0
0
0%
1.1.1.3 M&E Expert 0
0 0 0 0 0 0 0 0
0
0
0%
1.1.2 Support Staff
1.1.2.1 Project Accountant 0
0 0 0 0 0 0 0 0
0
0
0%
1.1.2.2 Procurement Officer 0
0 0 0 0 0 0 0 0
0
0
0%
1.1.2.3 Driver 0
0 0 0 0 0 0 0 0
0
0
0%
Subtotal Staff Salaries 0
0 0 0 0 0 0 0 0
0
0
0%
1.2 Consultancy Service
1.2.1 Social Accountability Trainer 0
0 0 0 0 0 0 0 0
0
0
0%
1.2.2
Consultant for Development of
SA Tools 0
0 0 0 0 0 0 0 0
0
0
0%
1.2.3
Consultant for mid and final
evaluation 0
0 0 0 0 0 0 0 0
0
0
0%
1.2.4 ………….. 0
0 0 0 0 0 0 0 0
0
0
0%
Subtotal Consultancy
Service 0
0 0 0 0 0 0 0 0
0
0
0%
Total Service - Human
Resource 0
0 0 0 0 0 0 0 0
0
0
0%
2. 2. Goods
2.1 2.1 Furniture
2.1.1 2.1.1 Office table 0
0 0 0 0 0 0 0 0
0
0
0%
2.1.2 2.1.2 Office chair 0
0 0 0 0 0 0 0 0
0
0
0%
2.1.3 2.1.3 ….. 0
0 0 0 0 0 0 0 0
0
0
0%
Annex S: ESAP2 Financial Reporting Format
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Subtotal Furniture 0
0 0 0 0 0 0 0 0
0
0
0%
2.2 Equipment
2.2.1 2.2.1 Desktop Computer 0
0 0 0 0 0 0 0 0
0
0
0%
2.2.2 2.2.2 Printer 0
0 0 0 0 0 0 0 0
0
0
0%
2.2.3 2.2.3……. 0
0 0 0 0 0 0 0 0
0
0
0%
Subtotal Equipment 0
0 0 0 0 0 0 0 0
0
0
0%
2.3 Office supplies
2.3.1 Stationary supplies 0
0 0 0 0 0 0 0 0
0
0
0%
2.3.2
Consumable supplies
(refreshment, detergents, etc) 0
0 0 0 0 0 0 0 0
0
0
0%
2.3.3 …….. 0
0 0 0 0 0 0 0 0
0
0
0%
Subtotal Office supplies 0
0 0 0 0 0 0 0 0
0
0
0%
Total Goods 0
0 0 0 0 0 0 0 0
0
0
0%
3.
3. Monitoring and
Evaluation
3.1 Travel
3.1.1 Travel costs 0
0 0 0 0 0 0 0 0
0
0
0%
3.1.2 ………….. 0
0 0 0 0 0 0 0 0
0
0
0%
3.1.3 ………….. 0
0 0 0 0 0 0 0 0
0
0
0%
3.1.4 ………… 0
0 0 0 0 0 0 0 0
0
0
0%
Subtotal Travel 0
0 0 0 0 0 0 0 0
0
0
0%
3.2 Per Diem
3.2.1 Per diem 0
0 0 0 0 0 0 0 0
0
0
0%
3.2.2
0
0 0 0 0 0 0 0 0
0
0
0%
3.2.3
0
0 0 0 0 0 0 0 0
0
0
0%
3.2.4
0
0 0 0 0 0 0 0 0
0
0
0%
Subtotal Per Diem 0
0 0 0 0 0 0 0 0
0
0
0%
3.3 Audit Costs
3.3.1
Audit / Report of Factual
Findings Costs 2012 0
0 0 0 0 0 0 0 0
0
0
0%
3.3.2
Audit / Report of Factual
Findings Costs 2013 0
0 0 0 0 0 0 0 0
0
0
0%
3.3.3
Audit / Report of Factual
Findings Costs 2014 0
0 0 0 0 0 0 0 0
0
0
0%
Subtotal Audit Costs 0
0 0 0 0 0 0 0 0
0
0
0%
Total Monitoring and
Evaluation 0
0 0 0 0 0 0 0 0
0
0
0%
4.
Program Deliveries /
Activities
4.1 4.1 Trainings
4.1.1 Training 1 (use the 'Detailed 0
0 0 0 0 0 0 0 0
0
0
0%
Annex S: ESAP2 Financial Reporting Format
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Training Sheet' for calculations)
4.1.2
Training 2 (use the 'Detailed
Training Sheet' for calculations) 0
0 0 0 0 0 0 0 0
0
0
0%
4.1.3
0
0 0 0 0 0 0 0 0
0
0
0%
Subtotal Trainings 0
0 0 0 0 0 0 0 0
0
0
0%
4.2 4.2 Research and Surveys
4.2.1 4.2.1 Survey on … 0
0 0 0 0 0 0 0 0
0
0
0%
4.2.2 4.2.2 Assessment on …… 0
0 0 0 0 0 0 0 0
0
0
0%
4.2.3 4.2.3 …… 0
0 0 0 0 0 0 0 0
0
0
0%
Subtotal Trainings 0
0 0 0 0 0 0 0 0
0
0
0%
Total 4. Program Deliveries
/ Activities 0
0 0 0 0 0 0 0 0
0
0
0%
5. 5. Direct Operational Costs
5.1
0
0 0 0 0 0 0 0 0
0
0
0%
5.2
0
0 0 0 0 0 0 0 0
0
0
0%
5.3
0
0 0 0 0 0 0 0 0
0
0
0%
Total Direct Operational
Costs 0
0 0 0 0 0 0 0 0
0
0
0%
6. Total Direct Costs (1-5) 0
0 0 0 0 0 0 0 0
0
0
0%
7.
Provision for Contingency (5%
of Total Direct Costs)** 0
0 0 0 0 0 0 0 0
0
0
0%
8.
Administrative Costs (7% of
Total Direct Costs)*** 0
0 0 0 0 0 0 0 0
0
0
0%
9.
Total Project Costs (6+7+8)
in ETB 0
0 0 0 0 0 0 0 0
0
0
0%
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is
subject to approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement.
* Please indicate the period of your grant agreement with the MA. Please consult your grant agreement on the exact project
duration.
** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial
report when the SAIP has received approval for the use of the contingency for the specific costs by the MA.
*** Please note that no supporting documents are required to claim the 7% administration costs
Annex S: ESAP2 Financial Reporting Format
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Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Mo
nth
1
Mo
nth
2
Mo
nth
3
To
tal
am
ou
nt
sp
en
t
1. Services - Human Resource
1.1 Staff Salaries
1.1.1 Program Staff
1.1.1.1 Project Coordinator
0
1.1.1.2 Social Accountability Expert
0
1.1.1.3 M&E Expert
0
1.1.2 Support Staff
1.1.2.1 Project Accountant
0
1.1.2.2 Procurement Officer
0
1.1.2.3 Driver
0
Subtotal Staff Salaries 0 0 0 0
1.2 Consultancy Service
1.2.1 Social Accountability Trainer
0
1.2.2 Consultant for Development of SA Tools
0
1.2.3 Consultant for mid and final evaluation
0
1.2.4 …………..
0
Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods
2.1 2.1 Furniture
2.1.1 2.1.1 Office table
0
2.1.2 2.1.2 Office chair
0
2.1.3 2.1.3 …..
0
Subtotal Furniture 0 0 0 0
2.2 Equipment
2.2.1 2.2.1 Desktop Computer
0
2.2.2 2.2.2 Printer
0
2.2.3 2.2.3…….
0
Subtotal Equipment 0 0 0 0
2.3 Office supplies
Annex S: ESAP2 Financial Reporting Format
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2.3.1 Stationary supplies
0
2.3.2 Consumable supplies (refreshment, detergents, etc)
0
2.3.3 ……..
0
Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation
3.1 Travel
3.1.1 Travel costs
0
3.1.2 …………..
0
3.1.3 …………..
0
3.1.4 …………
0
Subtotal Travel 0 0 0 0
3.2 Per Diem
3.2.1 Per diem
0
3.2.2
0
3.2.3
0
3.2.4
0
Subtotal Per Diem 0 0 0 0
3.3 Audit Costs
3.3.1 Audit / Report of Factual Findings Costs 2012
0
3.3.2 Audit / Report of Factual Findings Costs 2013
0
3.3.3 Audit / Report of Factual Findings Costs 2014
0
Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities
4.1 4.1 Trainings
4.1.1 Training 1 (use the 'Detailed Training Sheet' for calculations)
0
4.1.2 Training 2 (use the 'Detailed Training Sheet' for calculations)
0
4.1.3 ………………..
0
Subtotal Trainings 0 0 0 0
4.2 4.2 Research and Surveys
4.2.1 Survey on …
0
4.2.2 Assessment on ……
0
4.2.3 ……
0
Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs
5.1 ……………..
0
Annex S: ESAP2 Financial Reporting Format
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5.2 ………………………
0
5.3 ………………
0
Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0
7. Provision for Contingency (5% of Total Direct Costs)**
0 0 0
0
8. Administrative Costs (7% of Total Direct Costs)***
0 0 0
0
9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is subject to
approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement.
* Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods.
** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial
report when the SAIP has received approval for the use of the contingency for the specific costs by the MA.
*** Please note that no supporting documents are required to claim the 7% administration costs
Annex S: ESAP2 Financial Reporting Format
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Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Mo
nth
4
Mo
nth
5
Mo
nth
6
To
tal
am
ou
nt
sp
en
t
1. Services - Human Resource
1.1 Staff Salaries
1.1.1 Program Staff
1.1.1.1 Project Coordinator
0
1.1.1.2 Social Accountability Expert
0
1.1.1.3 M&E Expert
0
1.1.2 Support Staff
1.1.2.1 Project Accountant
0
1.1.2.2 Procurement Officer
0
1.1.2.3 Driver
0
Subtotal Staff Salaries 0 0 0 0
1.2 Consultancy Service
1.2.1 Social Accountability Trainer
0
1.2.2 Consultant for Development of SA Tools
0
1.2.3 Consultant for mid and final evaluation
0
1.2.4 …………..
0
Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods
2.1 2.1 Furniture
2.1.1 2.1.1 Office table
0
2.1.2 2.1.2 Office chair
0
2.1.3 2.1.3 …..
0
Subtotal Furniture 0 0 0 0
2.2 Equipment
2.2.1 2.2.1 Desktop Computer
0
2.2.2 2.2.2 Printer
0
2.2.3 2.2.3…….
0
Subtotal Equipment 0 0 0 0
2.3 Office supplies
2.3.1 Stationary supplies
0
Annex S: ESAP2 Financial Reporting Format
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2.3.2
Consumable supplies (refreshment, detergents,
etc)
0
2.3.3 ……..
0
Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation
3.1 Travel
3.1.1 Travel costs
0
3.1.2 …………..
0
3.1.3 …………..
0
3.1.4 …………
0
Subtotal Travel 0 0 0 0
3.2 Per Diem
3.2.1 Per diem
0
3.2.2
0
3.2.3
0
3.2.4
0
Subtotal Per Diem 0 0 0 0
3.3 Audit Costs
3.3.1 Audit / Report of Factual Findings Costs 2012
0
3.3.2 Audit / Report of Factual Findings Costs 2013
0
3.3.3 Audit / Report of Factual Findings Costs 2014
0
Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities
4.1 4.1 Trainings
4.1.1
Training 1 (use the 'Detailed Training Sheet' for
calculations)
0
4.1.2
Training 2 (use the 'Detailed Training Sheet' for
calculations)
0
4.1.3 ………………..
0
Subtotal Trainings 0 0 0 0
4.2 4.2 Research and Surveys
4.2.1 Survey on …
0
4.2.2 Assessment on ……
0
4.2.3 ……
0
Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs
Annex S: ESAP2 Financial Reporting Format
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5.1 ……………..
0
5.2 ………………………
0
5.3 ………………
0
Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0
7.
Provision for Contingency (5% of Total Direct
Costs)**
0 0 0
0
8.
Administrative Costs (7% of Total Direct
Costs)***
0 0 0
0
9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is subject to
approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement.
* Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods.
** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial report
when the SAIP has received approval for the use of the contingency for the specific costs by the MA.
*** Please note that no supporting documents are required to claim the 7% administration costs
Annex S: ESAP2 Financial Reporting Format
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Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Mo
nth
7
Mo
nth
8
Mo
nth
9
T
ota
l
am
ou
nt
sp
en
t
1. Services - Human Resource
1.1 Staff Salaries
1.1.1 Program Staff
1.1.1.1 Project Coordinator
0
1.1.1.2 Social Accountability Expert
0
1.1.1.3 M&E Expert
0
1.1.2 Support Staff
1.1.2.1 Project Accountant
0
1.1.2.2 Procurement Officer
0
1.1.2.3 Driver
0
Subtotal Staff Salaries 0 0 0 0
1.2 Consultancy Service
1.2.1 Social Accountability Trainer
0
1.2.2 Consultant for Development of SA Tools
0
1.2.3 Consultant for mid and final evaluation
0
1.2.4 …………..
0
Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods
2.1 2.1 Furniture
2.1.1 2.1.1 Office table
0
2.1.2 2.1.2 Office chair
0
2.1.3 2.1.3 …..
0
Subtotal Furniture 0 0 0 0
2.2 Equipment
2.2.1 2.2.1 Desktop Computer
0
2.2.2 2.2.2 Printer
0
2.2.3 2.2.3…….
0
Subtotal Equipment 0 0 0 0
2.3 Office supplies
2.3.1 Stationary supplies
0
2.3.2 Consumable supplies (refreshment, detergents, etc)
0
Annex S: ESAP2 Financial Reporting Format
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2.3.3 ……..
0
Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation
3.1 Travel
3.1.1 Travel costs
0
3.1.2 …………..
0
3.1.3 …………..
0
3.1.4 …………
0
Subtotal Travel 0 0 0 0
3.2 Per Diem
3.2.1 Per diem
0
3.2.2
0
3.2.3
0
3.2.4
0
Subtotal Per Diem 0 0 0 0
3.3 Audit Costs
3.3.1 Audit / Report of Factual Findings Costs 2012
0
3.3.2 Audit / Report of Factual Findings Costs 2013
0
3.3.3 Audit / Report of Factual Findings Costs 2014
0
Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities
4.1 4.1 Trainings
4.1.1
Training 1 (use the 'Detailed Training Sheet' for
calculations)
0
4.1.2
Training 2 (use the 'Detailed Training Sheet' for
calculations)
0
4.1.3 ………………..
0
Subtotal Trainings 0 0 0 0
4.2 4.2 Research and Surveys
4.2.1 Survey on …
0
4.2.2 Assessment on ……
0
4.2.3 ……
0
Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs
5.1 ……………..
0
5.2 ………………………
0
Annex S: ESAP2 Financial Reporting Format
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5.3 ………………
0
Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0
7.
Provision for Contingency (5% of Total Direct
Costs)**
0 0 0
0
8. Administrative Costs (7% of Total Direct Costs)***
0 0 0
0
9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is
subject to approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement.
* Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods.
** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your
financial report when the SAIP has received approval for the use of the contingency for the specific costs by the MA.
*** Please note that no supporting documents are required to claim the 7% administration costs
Annex S: ESAP2 Financial Reporting Format
212 / 234
Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses Month
10
Month
11
Month
12
Total
amount
spent
1. Services - Human Resource
1.1 Staff Salaries
1.1.1 Program Staff
1.1.1.1 Project Coordinator
0
1.1.1.2 Social Accountability Expert
0
1.1.1.3 M&E Expert
0
1.1.2 Support Staff
1.1.2.1 Project Accountant
0
1.1.2.2 Procurement Officer
0
1.1.2.3 Driver
0
Subtotal Staff Salaries 0 0 0 0
1.2 Consultancy Service
1.2.1 Social Accountability Trainer
0
1.2.2 Consultant for Development of SA Tools
0
1.2.3 Consultant for mid and final evaluation
0
1.2.4 …………..
0
Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods
2.1 2.1 Furniture
2.1.1 2.1.1 Office table
0
2.1.2 2.1.2 Office chair
0
2.1.3 2.1.3 …..
0
Subtotal Furniture 0 0 0 0
2.2 Equipment
2.2.1 2.2.1 Desktop Computer
0
2.2.2 2.2.2 Printer
0
2.2.3 2.2.3…….
0
Subtotal Equipment 0 0 0 0
2.3 Office supplies
2.3.1 Stationary supplies
0
Annex S: ESAP2 Financial Reporting Format
213 / 234
2.3.2 Consumable supplies (refreshment, detergents, etc)
0
2.3.3 ……..
0
Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation
3.1 Travel
3.1.1 Travel costs
0
3.1.2 …………..
0
3.1.3 …………..
0
3.1.4 …………
0
Subtotal Travel 0 0 0 0
3.2 Per Diem
3.2.1 Per diem
0
3.2.2
0
3.2.3
0
3.2.4
0
Subtotal Per Diem 0 0 0 0
3.3 Audit Costs
3.3.1 Audit / Report of Factual Findings Costs 2012
0
3.3.2 Audit / Report of Factual Findings Costs 2013
0
3.3.3 Audit / Report of Factual Findings Costs 2014
0
Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities
4.1 4.1 Trainings
4.1.1
Training 1 (use the 'Detailed Training Sheet' for
calculations)
0
4.1.2
Training 2 (use the 'Detailed Training Sheet' for
calculations)
0
4.1.3 ………………..
0
Subtotal Trainings 0 0 0 0
4.2 4.2 Research and Surveys
4.2.1 Survey on …
0
4.2.2 Assessment on ……
0
4.2.3 ……
0
Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs
5.1 ……………..
0
Annex S: ESAP2 Financial Reporting Format
214 / 234
5.2 ………………………
0
5.3 ………………
0
Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0
7.
Provision for Contingency (5% of Total Direct
Costs)**
0 0 0
0
8. Administrative Costs (7% of Total Direct Costs)***
0 0 0
0
9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is
subject to approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement.
* Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods.
** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your
financial report when the SAIP has received approval for the use of the contingency for the specific costs by the MA.
*** Please note that no supporting documents are required to claim the 7% administration costs
Annex S: ESAP2 Financial Reporting Format
215 / 234
Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Mo
nth
13
Mo
nth
14
Mo
nth
15
T
ota
l
am
ou
nt
sp
en
t
1. Services - Human Resource
1.1 Staff Salaries
1.1.1 Program Staff
1.1.1.1 Project Coordinator
0
1.1.1.2 Social Accountability Expert
0
1.1.1.3 M&E Expert
0
1.1.2 Support Staff
1.1.2.1 Project Accountant
0
1.1.2.2 Procurement Officer
0
1.1.2.3 Driver
0
Subtotal Staff Salaries 0 0 0 0
1.2 Consultancy Service
1.2.1 Social Accountability Trainer
0
1.2.2 Consultant for Development of SA Tools
0
1.2.3 Consultant for mid and final evaluation
0
1.2.4 …………..
0
Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods
2.1 2.1 Furniture
2.1.1 2.1.1 Office table
0
2.1.2 2.1.2 Office chair
0
2.1.3 2.1.3 …..
0
Subtotal Furniture 0 0 0 0
2.2 Equipment
2.2.1 2.2.1 Desktop Computer
0
2.2.2 2.2.2 Printer
0
2.2.3 2.2.3…….
0
Subtotal Equipment 0 0 0 0
2.3 Office supplies
2.3.1 Stationary supplies
0
Annex S: ESAP2 Financial Reporting Format
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2.3.2 Consumable supplies (refreshment, detergents, etc)
0
2.3.3 ……..
0
Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation
3.1 Travel
3.1.1 Travel costs
0
3.1.2 …………..
0
3.1.3 …………..
0
3.1.4 …………
0
Subtotal Travel 0 0 0 0
3.2 Per Diem
3.2.1 Per diem
0
3.2.2
0
3.2.3
0
3.2.4
0
Subtotal Per Diem 0 0 0 0
3.3 Audit Costs
3.3.1 Audit / Report of Factual Findings Costs 2012
0
3.3.2 Audit / Report of Factual Findings Costs 2013
0
3.3.3 Audit / Report of Factual Findings Costs 2014
0
Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities
4.1 4.1 Trainings
4.1.1
Training 1 (use the 'Detailed Training Sheet' for
calculations)
0
4.1.2
Training 2 (use the 'Detailed Training Sheet' for
calculations)
0
4.1.3 ………………..
0
Subtotal Trainings 0 0 0 0
4.2 4.2 Research and Surveys
4.2.1 Survey on …
0
4.2.2 Assessment on ……
0
4.2.3 ……
0
Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs
Annex S: ESAP2 Financial Reporting Format
217 / 234
5.1 ……………..
0
5.2 ………………………
0
5.3 ………………
0
Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0
7.
Provision for Contingency (5% of Total Direct
Costs)**
0 0 0
0
8. Administrative Costs (7% of Total Direct Costs)***
0 0 0
0
9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is subject to approval by the MA. See also section
2.5.4.3 of the Operational Manual and the grant agreement.
* Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods.
** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial report when the SAIP has received approval for the use
of the contingency for the specific costs by the MA.
*** Please note that no supporting documents are required to claim the 7% administration costs
Annex S: ESAP2 Financial Reporting Format
218 / 234
Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Mo
nth
16
Mo
nth
17
Mo
nth
18
T
ota
l
am
ou
nt
sp
en
t
1. Services - Human Resource
1.1 Staff Salaries
1.1.1 Program Staff
1.1.1.1 Project Coordinator
0
1.1.1.2 Social Accountability Expert
0
1.1.1.3 M&E Expert
0
1.1.2 Support Staff
1.1.2.1 Project Accountant
0
1.1.2.2 Procurement Officer
0
1.1.2.3 Driver
0
Subtotal Staff Salaries 0 0 0 0
1.2 Consultancy Service
1.2.1 Social Accountability Trainer
0
1.2.2 Consultant for Development of SA Tools
0
1.2.3 Consultant for mid and final evaluation
0
1.2.4 …………..
0
Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods
2.1 2.1 Furniture
2.1.1 2.1.1 Office table
0
2.1.2 2.1.2 Office chair
0
2.1.3 2.1.3 …..
0
Subtotal Furniture 0 0 0 0
2.2 Equipment
2.2.1 2.2.1 Desktop Computer
0
2.2.2 2.2.2 Printer
0
2.2.3 2.2.3…….
0
Subtotal Equipment 0 0 0 0
2.3 Office supplies
2.3.1 Stationary supplies
0
2.3.2 Consumable supplies (refreshment, detergents,
0
Annex S: ESAP2 Financial Reporting Format
219 / 234
etc)
2.3.3 ……..
0
Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation
3.1 Travel
3.1.1 Travel costs
0
3.1.2 …………..
0
3.1.3 …………..
0
3.1.4 …………
0
Subtotal Travel 0 0 0 0
3.2 Per Diem
3.2.1 Per diem
0
3.2.2
0
3.2.3
0
3.2.4
0
Subtotal Per Diem 0 0 0 0
3.3 Audit Costs
3.3.1 Audit / Report of Factual Findings Costs 2012
0
3.3.2 Audit / Report of Factual Findings Costs 2013
0
3.3.3 Audit / Report of Factual Findings Costs 2014
0
Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities
4.1 4.1 Trainings
4.1.1
Training 1 (use the 'Detailed Training Sheet' for
calculations)
0
4.1.2
Training 2 (use the 'Detailed Training Sheet' for
calculations)
0
4.1.3 ………………..
0
Subtotal Trainings 0 0 0 0
4.2 4.2 Research and Surveys
4.2.1 Survey on …
0
4.2.2 Assessment on ……
0
4.2.3 ……
0
Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs
5.1 ……………..
0
Annex S: ESAP2 Financial Reporting Format
220 / 234
5.2 ………………………
0
5.3 ………………
0
Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0
7.
Provision for Contingency (5% of Total Direct
Costs)**
0 0 0
0
8.
Administrative Costs (7% of Total Direct
Costs)***
0 0 0
0
9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is subject
to approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement.
* Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods.
** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial
report when the SAIP has received approval for the use of the contingency for the specific costs by the MA.
*** Please note that no supporting documents are required to claim the 7% administration costs
Annex S: ESAP2 Financial Reporting Format
221 / 234
Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Mo
nth
19
Mo
nth
20
Mo
nth
21
T
ota
l
am
ou
nt
sp
en
t
1. Services - Human Resource
1.1 Staff Salaries
1.1.1 Program Staff
1.1.1.1 Project Coordinator
0
1.1.1.2 Social Accountability Expert
0
1.1.1.3 M&E Expert
0
1.1.2 Support Staff
1.1.2.1 Project Accountant
0
1.1.2.2 Procurement Officer
0
1.1.2.3 Driver
0
Subtotal Staff Salaries 0 0 0 0
1.2 Consultancy Service
1.2.1 Social Accountability Trainer
0
1.2.2 Consultant for Development of SA Tools
0
1.2.3 Consultant for mid and final evaluation
0
1.2.4 …………..
0
Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods
2.1 2.1 Furniture
2.1.1 2.1.1 Office table
0
2.1.2 2.1.2 Office chair
0
2.1.3 2.1.3 …..
0
Subtotal Furniture 0 0 0 0
2.2 Equipment
2.2.1 2.2.1 Desktop Computer
0
2.2.2 2.2.2 Printer
0
2.2.3 2.2.3…….
0
Subtotal Equipment 0 0 0 0
2.3 Office supplies
2.3.1 Stationary supplies
0
2.3.2 Consumable supplies (refreshment, detergents, etc)
0
Annex S: ESAP2 Financial Reporting Format
222 / 234
2.3.3 ……..
0
Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation
3.1 Travel
3.1.1 Travel costs
0
3.1.2 …………..
0
3.1.3 …………..
0
3.1.4 …………
0
Subtotal Travel 0 0 0 0
3.2 Per Diem
3.2.1 Per diem
0
3.2.2
0
3.2.3
0
3.2.4
0
Subtotal Per Diem 0 0 0 0
3.3 Audit Costs
3.3.1 Audit / Report of Factual Findings Costs 2012
0
3.3.2 Audit / Report of Factual Findings Costs 2013
0
3.3.3 Audit / Report of Factual Findings Costs 2014
0
Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities
4.1 4.1 Trainings
4.1.1 Training 1 (use the 'Detailed Training Sheet' for calculations)
0
4.1.2 Training 2 (use the 'Detailed Training Sheet' for calculations)
0
4.1.3 ………………..
0
Subtotal Trainings 0 0 0 0
4.2 4.2 Research and Surveys
4.2.1 Survey on …
0
4.2.2 Assessment on ……
0
4.2.3 ……
0
Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs
5.1 ……………..
0
5.2 ………………………
0
5.3 ………………
0
Annex S: ESAP2 Financial Reporting Format
223 / 234
Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0
7. Provision for Contingency (5% of Total Direct Costs)**
0 0 0
0
8. Administrative Costs (7% of Total Direct Costs)***
0 0 0
0
9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is subject to
approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement.
* Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods.
** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial report
when the SAIP has received approval for the use of the contingency for the specific costs by the MA.
*** Please note that no supporting documents are required to claim the 7% administration costs
Annex S: ESAP2 Financial Reporting Format
224 / 234
Statement of Expenditure of the Grant Fund per month
Name SAIP:
Project Title:
Contract Number:
Reporting Period*
Total Expenses
Mo
nth
22
Mo
nth
23
Mo
nth
24
T
ota
l
am
ou
nt
sp
en
t
1. Services - Human Resource
1.1 Staff Salaries
1.1.1 Program Staff
1.1.1.1 Project Coordinator
0
1.1.1.2 Social Accountability Expert
0
1.1.1.3 M&E Expert
0
1.1.2 Support Staff
1.1.2.1 Project Accountant
0
1.1.2.2 Procurement Officer
0
1.1.2.3 Driver
0
Subtotal Staff Salaries 0 0 0 0
1.2 Consultancy Service
1.2.1 Social Accountability Trainer
0
1.2.2 Consultant for Development of SA Tools
0
1.2.3 Consultant for mid and final evaluation
0
1.2.4 …………..
0
Subtotal Consultancy Service 0 0 0 0
Total Service - Human Resource 0 0 0 0
2. 2. Goods
2.1 2.1 Furniture
2.1.1 2.1.1 Office table
0
2.1.2 2.1.2 Office chair
0
2.1.3 2.1.3 …..
0
Subtotal Furniture 0 0 0 0
2.2 Equipment
2.2.1 2.2.1 Desktop Computer
0
2.2.2 2.2.2 Printer
0
2.2.3 2.2.3…….
0
Subtotal Equipment 0 0 0 0
2.3 Office supplies
2.3.1 Stationary supplies
0
2.3.2 Consumable supplies (refreshment, detergents, etc)
0
Annex S: ESAP2 Financial Reporting Format
225 / 234
2.3.3 ……..
0
Subtotal Office supplies 0 0 0 0
Total Goods 0 0 0 0
3. 3. Monitoring and Evaluation
3.1 Travel
3.1.1 Travel costs
0
3.1.2 …………..
0
3.1.3 …………..
0
3.1.4 …………
0
Subtotal Travel 0 0 0 0
3.2 Per Diem
3.2.1 Per diem
0
3.2.2
0
3.2.3
0
3.2.4
0
Subtotal Per Diem 0 0 0 0
3.3 Audit Costs
3.3.1 Audit / Report of Factual Findings Costs 2012
0
3.3.2 Audit / Report of Factual Findings Costs 2013
0
3.3.3 Audit / Report of Factual Findings Costs 2014
0
Subtotal Audit Costs 0 0 0 0
Total Monitoring and Evaluation 0 0 0 0
4. Program Deliveries / Activities
4.1 4.1 Trainings
4.1.1 Training 1 (use the 'Detailed Training Sheet' for calculations)
0
4.1.2 Training 2 (use the 'Detailed Training Sheet' for calculations)
0
4.1.3 ………………..
0
Subtotal Trainings 0 0 0 0
4.2 4.2 Research and Surveys
4.2.1 Survey on …
0
4.2.2 Assessment on ……
0
4.2.3 ……
0
Subtotal Trainings 0 0 0 0
Total 4. Program Deliveries / Activities 0 0 0 0
5. 5. Direct Operational Costs
5.1 ……………..
0
5.2 ………………………
0
5.3 ………………
0
Annex S: ESAP2 Financial Reporting Format
226 / 234
Total Direct Operational Costs 0 0 0 0
6. Total Direct Costs (1-5) 0 0 0 0
7. Provision for Contingency (5% of Total Direct Costs)**
0 0 0
0
8. Administrative Costs (7% of Total Direct Costs)***
0 0 0
0
9. Total Project Costs (6+7+8) in ETB 0 0 0 0
Notes:
It is not allowed to insert budget lines that are not part of the contracted grant budget. Any grant budget adjustment is subject to
approval by the MA. See also section 2.5.4.3 of the Operational Manual and the grant agreement.
* Please indicate the period on which you are reporting. Please consult your grant agreement on the reporting periods.
** Please note that prior approval is required for the use of contingencies. Costs can thus only be included in your financial report
when the SAIP has received approval for the use of the contingency for the specific costs by the MA.
*** Please note that no supporting documents are required to claim the 7% administration costs
Annex S: ESAP2 Financial Reporting Format
227 / 234
Expenditure forecast for the Grant Fund
Name SAIP:
Project Title:
Contract Number:
Forecasted Period:
Total Expenses
Mo
nth
1
Mo
nth
2
Mo
nth
3
T
ota
l
cu
mu
lati
v
e f
or
ec
ast
No
tes
1. Services - Human Resource
1.1 Staff Salaries
1.1.1 Program Staff
1.1.1.1 Project Coordinator
0
1.1.1.2 Social Accountability Expert
0
1.1.1.3 M&E Expert
0
1.1.2 Support Staff
1.1.2.1 Project Accountant
0
1.1.2.2 Procurement Officer
0
1.1.2.3 Driver
0
Subtotal Staff Salaries
0 0 0
0
1.2 Consultancy Service
1.2.1 Social Accountability Trainer
0
1.2.2 Consultant for Development of SA Tools
0
1.2.3 Consultant for mid and final evaluation
0
1.2.4 …………..
0
Subtotal Consultancy Service
0 0 0
0
Total Service - Human Resource
0 0 0
0
2. 2. Goods
2.1 2.1 Furniture
2.1.1 2.1.1 Office table
0
2.1.2 2.1.2 Office chair
0
2.1.3 2.1.3 …..
0
Subtotal Furniture
0 0 0
0
2.2 Equipment
2.2.1 2.2.1 Desktop Computer
0
2.2.2 2.2.2 Printer
0
2.2.3 2.2.3…….
0
Subtotal Equipment
0 0 0
0
2.3 Office supplies
2.3.1 Stationary supplies
0
2.3.2 Consumable supplies (refreshment, detergents, etc)
0
Annex S: ESAP2 Financial Reporting Format
228 / 234
2.3.3 ……..
0
Subtotal Office supplies
0 0 0
0
Total Goods
0 0 0
0
3. 3. Monitoring and Evaluation
3.1 Travel
3.1.1 Travel costs
0
3.1.2 …………..
0
3.1.3 …………..
0
3.1.4 …………
0
Subtotal Travel
0 0 0
0
3.2 Per Diem
3.2.1 Per diem
0
3.2.2
0
3.2.3
0
3.2.4
0
Subtotal Per Diem
0 0 0
0
3.3 Audit Costs
3.3.1 Audit / Report of Factual Findings Costs 2012
0
3.3.2 Audit / Report of Factual Findings Costs 2013
0
3.3.3 Audit / Report of Factual Findings Costs 2014
0
Subtotal Audit Costs
0 0 0
0
Total Monitoring and Evaluation
0 0 0
0
4. Program Deliveries / Activities
4.1 4.1 Trainings
4.1.1
Training 1 (use the 'Detailed Training Sheet' for
calculations)
0
4.1.2
Training 2 (use the 'Detailed Training Sheet' for
calculations)
0
4.1.3 ………………..
0
Subtotal Trainings
0 0 0
0
4.2 4.2 Research and Surveys
4.2.1 Survey on …
0
4.2.2 Assessment on ……
0
4.2.3 ……
0
Subtotal Trainings
0 0 0
0
Total 4. Program Deliveries / Activities
0 0 0
0
5. 5. Direct Operational Costs
5.1 ……………..
0
5.2 ………………………
0
Annex S: ESAP2 Financial Reporting Format
229 / 234
5.3 ………………
0
Total Direct Operational Costs
0 0 0
0
6. Total Direct Costs (1-5)
0 0 0
0
7. Provision for Contingency (5% of Total Direct Costs)**
0 0 0
0
8. Administrative Costs (7% of Total Direct Costs)***
0 0 0
0
9. Total Project Costs (6+7+8) in ETB
0 0 0
0
Annex S: ESAP2 Financial Reporting Format
230 / 234
Statement of Cash Balance
Name SAIP:
Project Title:
Contract Number:
Reporting Period:
Fund required next Period
Amount
in ETB
Total Opening Balancing 1
Current Period Transfer in ETB 2
Total Available Advance Funds for the
Period 0
Less: Total Expenditure Current Period
(SoE) 3
Ending Balance 4
0
Forecasted Expenditures 5
0
Fund Required for the Next
Quarter 0
Contract Budget Balance
Amount
in ETB Contract Bank Balance
Amount
in ETB
Advance Payment #1
Opening Balance Bank
Advance Payment #2
Advance Payment #1
Advance Payment #3
Advance Payment #2
Advance Payment #4
Advance Payment #3
Advance Payment #5
Advance Payment #4
Advance Payment #6
Advance Payment #5
Advance Payment #7
Advance Payment #6
Advance Payment #8
Advance Payment #7
Total funds received from the MA
since the beginning of the project 0
Advance Payment #8
Total funds received from the MA
since the beginning of the project 0
Less: Total reported expenses
0
Less: Total paid expenses from bank
account 0
Balance
0
Ending bank Balance
0
Annex S: ESAP2 Financial Reporting Format
231 / 234
Notes:
1 All the unused advance balance held by the SAIP should be reported under the Opening Balance. The
Opening Balance should correspond with the Ending Balance of the approved previous report (if any).
2 In case an advance payment was received in this reporting period, indicate the amount received in ETB on
the bank account. Attach a copy of the bank statement of this advance payment with your financial report.
3 The figure here must be equal to the total of the Total Current Period Expenditures as claimed in the
"Statement of Expenditure" sheet of this Financial Report.
4 This is the cash to be claimed available and remaining for the project out of the previous advances received.
The ending balance can be utilized for the next quarter.
5 This is the total of the forecasted expenditure that the SAIP plans to incur during the next quarter. The
figure should be equal to the Cumulative Forecast Amount given in the "Forecast" sheet.
Annex S: ESAP2 Financial Reporting Format
232 / 234
Daily Expenses
Name SAIP:
Project Title:
Contract
Number:
No. Year Month Date Budget
Line Description (English) Ref. Amount ETB
Annex T: Simplification of Financial Reporting Requirements of ESAP2
233 / 234
Annex T:
Simplification of Financial Reporting Requirements of ESAP2
Date: 19 July 2013 Ref.: MAlESAP2/425/13 To: All partners Subject: Simplification of Financial Reporting Requirements of ESAP2.
It is to be recalled that the Management Agency set some financial reporting requirements in the grant agreement as well as in the Operational Manual. These requirements include but are not limited to submitting supporting documents, splitting the payroll costs into different expenses (i.e. net pay, income tax, and pension), reporting every expenditure separately, using the "MA Invoice Voucher" and the like.
However, we have realized that the requirements set for the financial reporting are very detailed and time consuming. Moreover, we have received feedback from the SAIPs that it is a serious challenge for them to maintain and keep some of the requirements. Cognizant this challenge of our Implementing Partners, the Management team of the MA has decided to simplify the requirement on the following areas:
1. Previously, the SAIPs were requested to report the payroll cost into different and
separate pieces i.e the net pay, pension, income tax and other deductions were
reported separately. Now, it is possible to report the gross salary (total earning as
one expense) and include the payroll which has the breakdown of these expenses.
However, it is mandatory for the SAIPs to keep all the necessary supporting
documents (including tax and pension payments) in good order for the external
audit as well as the internal audit to be conducted by the MA.
2. Like issue #1, the SAIPs were reporting purchase of goods and services net of
withholding tax (i.e. the net pay to the supplier and the deducted withholding
were reported separately). In the new system, the total cost of goods and services
shall be reported together in one line including the supporting documents. The
MA would like to stress that all the necessary taxes should paid in time and the
supporting documents must be kept properly.
3. SAIPs were expected to report each and every expenditure, irrespective of the
type and value, separately. Now, it is agreed that similar expenditures of the Petty
Cash, to be charged from the same budget line and in the same month can be
combined together and accompanied by one the MA Invoice Voucher". For
instance, if there are different taxi fares paid in the same month, then all these
receipts are attached together and reported as one expense in one "MA Invoice
Voucher".
4. Each and every transportation cost paid to the workshop/training participants
were supposed to be reported separately i.e. cost of individual participants is
expected to be reported in a separate line. Now, it is possible that the
Annex T: Simplification of Financial Reporting Requirements of ESAP2
234 / 234
transportation costs of a single workshop/training in are summarized in a lump
sum. Please note that it is not possible to report multiple workshops/trainings
together as one. Please be reminded that these changes will be effective starting
from 15 of July 2013 and shall be applied for the Quarter 3 financial reporting
and onwards. The MA envisages to organize orientation session to the Finance
officers of the SAIPs in August 20 13 for in-depth understanding on the
implementation of the proposed changes.
If you need any clarification on this, please do not hesitate to contact our grant and finance department. Wish you every success in the implementation of the ESAP2 project.
Your Sincerely, Rolf Hunink Team Leader ESAP2
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