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KADUNA STATE PRIMARY HEALTH CARE
DEVELOPMENT AGENCY
(KSPHCDA)
CONTENTS PAGES
CORPORATE INFORMATION 1-2
SUMMARY OF ACCOUNTING POLICIES 3-9
MANAGEMENT REPORTS 10
AUDITORS’ REPORT 11-12
CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE 13
CONSOLIDATED STATEMENT OF FINANCIAL POSITION 14
CONSOLIDATED STATEMENT OF CHANGE IN EQUITY 15
CONSOLIDATED STATEMENT OF CASH FLOW 16
NOTES TO THE FINANCIAL STATEMENTS 17-46
KADUNA STATE PRIMARY HEALTH CARE
DEVELOPMENT AGENCY
(KSPHCDA)
CORPORATE INFORMATION
LEGAL FORM: Kaduna State Primary Health Care Development Agency
(KSPHCDA) was established in 2008 through vide Law
No.4 of 2008 and signed by the Executive Governor of
the State on 16th day of August 2008.
The Law was amended vide Law No: 14 of 2015 and
assented to on 1st September, 2015 by the Executive
Governor of Kaduna State, Mallam Nasir Ahmad El-
Rufai.
OBJECTIVES:
1. To provide effective primary Health Care services to the people of the State;
2. To promote and monitor the implementation of health plans at various levels
of the State Primary Health Care Services;
3. To ensure effective community participation in all Primary Health Care
activities from planning to implementation stage;
4. To protect and enforce Environmental Health Legislations;
5. To develop sound database for effective planning, implementation and
supervision of all Primary Health Care activities in the State;
6. To promote reproductive health services;
7. To develop effective programme for training and re-training of all primary
health care providers;
8. To oversee the running of Comprehensive Health Care Centres, Primary
Health Care Centres and such other Primary Health Care facilities in the State
as may be determined by the Governor;
9. To encourage collaboration with other sectors at all levels in the
development and support of Primary Health Care services;
-1-
KADUNA STATE PRIMARY HEALTH CARE
DEVELOPMENT AGENCY
(KSPHCDA)
CORPORATE INFORMATION (Continued)
10. To strengthen referrals and linkages with other branches or levels of the
health sector especially in the areas of maternal and child health,
reproductive health and other ailments with a view to reducing morbidity
and mortality;
11. To mobilize resources nationally and internationally for the development
and support of Primary Health Care activities; and
12. To review quarterly and evaluate the implementation of the programmes of
the Agency.
GOVERNING BOARD MEMBERS:
- Dr. Sani Jibrin Chairman
- Dr Hassan Ibrahim Member
- Dr I. O. Oke Member
- Sa’ad M.B. Mahmud Member
- Muhammad Daiyabu Paki Member
- Ben Kure Member
- Garba Sani Aliyu Member
- Dr Joseph Maigari Member
- Siraj A. Yahaya Member
- Umaru M. Kajurul Member
- Hassan A. Markafi Member
- Laraba B. Adamu Member
- Dr Hadiza S. Balarabe Secretary
-2-
KADUNA STATE PRIMARY HEALTH CARE
DEVELOPMENT AGENCY
(KSPHCDA)
CORPORATE INFORMATION (Continued)
MANAGEMENT TEAM:
1. Dr Hadiza S. Balarabe Executive Secretary (Feb 2016 - Date)
2. Aliyu Zubairu Dir Admin & Finance (Sept 2017- Date)
3. Mahmud H. DanMallam Dep Dir, Finance & Accts (Jan 2017- Date)
4. Dr. Iliya Neyu Dir, Primary Health Care (May 2016 -Date)
5. Aliyu Aminu Zakari Dir, Epid & Disease Control (Oct 2016 - Date)
6. Aiwwal Waziri Mohammed Dir. Planning, Research, M/E (Oct 2016 - Date)
7. Umar Ya’u Chief Internal Auditor (Oct 2016- Sept 2018)
8. Esther Williams Toroh Chief Internal Auditor (Sept 2018 - Date)
BUSINESS/REGISTERED OFFICE: 64, Tafawa Balewa Way,
Kaduna.
Kaduna State.
BANKERS: Guaranty Trust Bank Plc, Kaduna
Zenith Bank Plc, Kaduna,
AUDITORS: S. O. Amusan & Co
(Chartered Accountants)
LAGOS OFFICE:
14, Bode Onifade Avenue
Mafoluku, Oshodi
Lagos.
ABUJA OFFICE:
Suite CC2, Kirmu Plaza,
Opposite Sigma Estate,
Plot 710, I. T. Igbani Street,
Jabi, FCT-Abuja
LEGAL ADVISERS: KADUNA STATE MINISTRY OF JUSTICE
-3-
KADUNA STATE PRIMARY HEALTH CARE AGENCY
(KSPHCA)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following represent the significant accounting policies which were adopted by the
Agency in the preparation of its financial statements:-
i) Statement of compliance and basis of preparation
The consolidated financial statements of the Agency have been prepared in
accordance with and comply with International Public Sector Accounting Standards
(IPSAS). The consolidated financial statements are presented in Nigerian Naira (N),
which is the functional and reporting currency of the Agency and all values are
rounded to the nearest Nigerian Naira (N).
The accounting policies have been consistently applied to all the years presented.
The consolidated financial statements have been prepared on the basis of historical
cost, unless stated otherwise.
The cash flows statement is prepared using the direct method. The consolidated
financial statements are prepared on an accrual basis.
International Public Sector Accounting Standards Boards (IPSASB)
The IPSASB is an independent standard-setting board that develops International
Public Sector Accounting Standards (IPSAS), non-mandatory Recommended
Practice Guidance (RPG), and resources for use by public sector entities around the
world for general purpose financial reporting.
-4-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
Summary of significant accounting policies (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
The IPSASB aims to enhance the quality and transparency of public sector financial
reporting by:
- Establishing high-quality accounting standards for use by public sector entities
- Promoting the adoption of, and international convergence to, IPSAS
- Providing comprehensive information for public sector financial management and
decision making
- Providing guidance on issues and experiences in financial reporting in the public
sector
ii) Consolidation
Controlled entities:
The controlled entities are all those entities (including special purpose entities,
donor-agencies, etc) over which the controlling entity has the power to govern the
financial and operating policies. The controlled entities are fully consolidated from
the date on which control is transferred to the controlling entity (KSPHCDA). They
are de-consolidated from the date that control ceases. Inter-group transactions,
balances and unrealized gains and losses on transactions between members of the
"group or partnerships" are eliminated in full.
The accounting policies of the controlled entities are consistent with the policies
adopted by the Agency (KSPHCDA) as the controlling entity.
-5-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
Summary of significant accounting policies (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
iii) Revenue recognition
Revenue from Government and Donor-Agencies
The Agency (KSPHCDA) recognizes revenues from subventions from the State
Government and other Donor-Agencies when the event occurs and the asset
recognition criteria are met. Such non-exchange revenues are recognized when it is
probable that the future economic benefits or service potential associated with the
asset will flow to the Agency in carrying out its statutory functions and the fair value
of the asset can be measured reliably.
iv) Property, plant and equipment
All property, plant and equipment are stated at cost less accumulated depreciation
and impairment losses. Cost includes expenditure that is directly attributable to the
acquisition of the items. When significant parts of property, plant and equipment
are required to be replaced at intervals, the Group recognizes such parts as
individual assets with specific useful lives and depreciates them accordingly.
Likewise, when a major inspection is performed, its cost is recognized in the
carrying amount of the plant and equipment as a replacement if the recognition
criteria are satisfied. All other repair and maintenance costs are recognized in
surplus or deficit as incurred. Where an asset is acquired in a non-exchange
transaction for nil or nominal consideration the asset is initially measured at its fair
value.
-6-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
Summary of significant accounting policies (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
Depreciation on assets is charged on a straight-line basis over the useful life of the
asset. Depreciation is charged at rates calculated to allocate the cost or valuation of
the asset less any estimated residual value over its remaining useful life:
Building, Cold chain & Cold Stores nil
Generators & Plants 25%
Motor vehicles & Trucks 25%
Office furniture, Fittings & Computer Equipment 20%
v) Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and cash at bank, deposits on call
and highly liquid investments with an original maturity of three months or less,
which are readily convertible to known amounts of cash and are subject to
insignificant risk of changes in value. For the purpose of the consolidated statement
of cash flows, cash and cash equivalents consist of cash and short-term deposits as
defined above, net of outstanding bank overdrafts.
vi) Changes in accounting policies and estimates
The Agency (KSPHCDA) recognizes the effects of changes in accounting policy
retrospectively. The effects of changes in accounting policy are applied
prospectively if retrospective application is impractical.
These effects of changes in accounting estimates are applied prospectively by
including in surplus or deficit.
-7-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
Summary of significant accounting policies (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
vii) Foreign currency transactions
Transactions in foreign currencies, especially contributions from the respective
Donor-Agencies are initially accounted for at the ruling rate of exchange on the date
of the transaction. Trade creditors or debtors denominated in foreign currency are
reported at the statement of financial position reporting date by applying the
exchange rate on that date. Exchange differences arising from the settlement of
creditors, or from the reporting of creditors at rates different from those at which
they were initially recorded during the period, are recognized as income or
expenses in the period in which they arise.
viii) Budget information
The annual budget is prepared on the accrual/Zero-based basis, that is, all planned
costs and income are presented in a single statement to determine the needs of the
Agency. As a result of the adoption of the accrual basis for budgeting purposes, there
are no basis, timing or entity differences that would require reconciliation between
the actual comparable amounts and the amounts presented as a separate additional
financial statement in the statement of comparison of budget and actual amounts.
Explanatory comments are provided in the notes to the annual financial statements;
first, the reasons for overall growth or decline in the budget are stated, followed by
details of over-spending or under-spending on line items.
The annual budget figures included in the financial statements are for the Agency
and its associated Donor-Agencies.
These budget figures are those approved by the State government at the beginning
and during the year.
-8-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
Summary of significant accounting policies (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
x) Significant judgments and sources of estimation uncertainty
The preparation of the Agency's financial statements in conformity with IPSAS
requires management to make judgments, estimates and assumptions that affect the
reported amounts of revenues, expenses, assets and liabilities, and the disclosure of
contingent liabilities, at the end of the reporting period. However, uncertainty about
these assumptions and estimates could result in outcomes that require a material
adjustment to the carrying amount of the asset or liability affected in future periods.
Judgments:
In the process of applying the Agency’s accounting policies, management has made
judgments, which have the most significant effect on the amounts recognized in the
consolidated financial statements.
Estimates and assumptions:
The key assumptions concerning the future and other key sources of estimation
uncertainty at the reporting date, that have a significant risk of causing a material
adjustment to the carrying amounts of assets and liabilities within the next financial
year, are described below. The Group based its assumptions and estimates on
parameters available when the consolidated financial statements were prepared.
However, existing circumstances and assumptions about future developments may
change due to market changes or circumstances arising beyond the control of the
Agency. Such changes are reflected in the assumptions when they occur.
-9-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
Summary of significant accounting policies (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
Useful lives and residual values:
The useful lives and residual values of assets are assessed using the following
indicators to inform potential future use and value from disposal:
- The condition of the asset based on the assessment of experts employed by the
Agency
- The nature of the asset, its susceptibility and adaptability to changes in technology
and processes
- The nature of the processes in which the asset is deployed
- Availability of funding to replace the asset
- Changes in the market in relation to the asset
xi) Provisions
Provisions were raised and management determined an estimate based on the
information available.
Provisions are measured at the management's best estimate of the expenditure
required to settle the obligation at the reporting date, and are discounted to present
value where the effect is material.
xii) Capital management
The primary objective of managing the Agency’s capital is to ensure that there is
sufficient cash available to support the Agency’s funding requirements, including
capital expenditure, to ensure that the Agency remains financially sound.
The Agency monitors capital using a gearing ratio, which is net debt, divided by total
capital, plus net debt. In a capital-intensive industry, a gearing ratio of 54.5% or less
can be considered reasonable.
-10-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT
AGENCY
(KSPHCDA)
REPORT OF THE MANAGEMENT ON THE FINANCIAL STATEMENT
FOR THE YEAR ENDED 31ST DECEMBER, 2018
The Management is responsible for the maintenance of adequate accounting records, and
the preparation and integrity of the annual financial statements and related information.
The Auditors are responsible to report on the fair presentation of financial statements. The
Financial statements have been prepared in accordance with extant civil service Laws and
the Law No: 14 of 2015; setting up the Agency.
The Management is responsible for the establishment of appropriate and effective Internal
Control system. These are designed to provide reasonable, but not absolute, assurance as to
the reliability of the financial statements, and to adequately safeguard, verify and maintain
accountability of assets, and to prevent and detect material misstatement and loss.
Nothing has come to the attention of the Management to indicate that any material
breakdown in the functioning of these controls, procedures and systems has occurred
during the year under review.
The financial statements have been prepared on a going-concern basis, since the
Management has every reason to believe that the Agency has adequate resources in place
to continue in operation for the foreseeable future.
The financial statements set out on pages 14 to 17 are the responsibility of the
Management and, are approved and signed on its behalf by:
____________________________ __________________ ____________________
EXECUTIVE SECRETARY DIRECTOR OF ADMIN & FINANCE
-11-
REPORT OF THE INDEPENDENT AUDITORS
TO THE MEMBERS OF
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT
AGENCY
(KSPHCDA)
Report on the Financial Statements
We have audited the accompanying consolidated financial statements of the KADUNA STATE
PRIMARY HEALTH CARE DEVELOPMENT AGENCY as at December 31, 2018 and its Supporting
International Donor-Agencies, which comprise the consolidated statement of financial position as at
31 December 2018, and the consolidated statement of financial performance, consolidated
statement of financial position, consolidated statement of changes in net assets, consolidated
statement of cash flows and consolidated statement of comparison between budget and actual
amounts for the year then ended, and a summary of significant accounting policies and other
explanatory information.
Management’s responsibility for the consolidated financial statements
Management is responsible for the preparation and fair presentation of these consolidated financial
statements in accordance with International Public Sector Accounting Standards, and for such
internal control as the management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud
or error.
Auditors’ responsibility
Our responsibility is to express an opinion on these consolidated financial statements based on our
audit. We conducted our audit in accordance with the International Standards on Auditing. Those
standards require that we comply with ethical requirements and plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free from material
misstatement.
-12-
-13-
KADUNA STATE PRIMARY HEALTH CARE
DEVELOPMENT AGENCY
(KSPHCDA)
CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE
FOR THE YEAR ENDED 31ST DECEMBER, 2018
2018 2017 NOTES N N
REVENUE
Revenue from non-exchange transactions
KSPHCDA-Overhead Subvention 13 15,750,000 18,000,000
KSPHCDA-Special Grants 14 213,991,517 144,714,224
KSPHCDA-Salaries Subventions 18 3,547,096,247 1,425,835,925
UNICEF Support Grants 11 553,328,664 688,818,846
Tripartite Routine Immunization Prog. 6a 278,877,550 63,769,454
KADENEP Support Grants 37,891,436 17,854,260
UNFPA Support Grants 28,203,746 12,883,500
PHC Basket Funds 360,000,000 -
--------------------- -------------------
Total Revenue (a) 5,035,139,160 2,371,878,209
Gain on Foreign Exchange Differentials 29 346,410 101,919
5,035,485,570 2,371,980,128
=========== ===========
EXPENSES:
KSPHCDA-Operational expenses 12 3,257,280,514 1,589,662,643
UNICEF Support Program Expenses 10 465,225,745 681,774,428
Tripartite Routine Immunization Prog. 7 208,815,444 130,582,134
KADENEP Support Expenses 35,192,171 10,545,960
UNFPA Support Expenses 28,555,332 13,162,154
Total Expenses (b) 3,995,069,206 2,425,727,336
Surplus/(Deficit) for the Year (a-b) 30a 1,040,416,364 (53,747,208)
5,035,485,570 2,371,980,128
Attributable to:
- Surplus/(Deficit) from Tripartite R.I. Programme 70,408,516 (66,710,778)
- Surplus/(Deficit) from UNICEF Support Programme 88,102,919 7,044,418
- Surplus/(Deficit) on KSPHCDA Programme 881,904,929 5,919,152
1,040,416,364 (53,747,208)
-14-
KADUNA STATE PRIMARY HEALTH CARE
DEVELOPMENT AGENCY
(KSPHCDA)
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS AT 31ST DECEMBER, 2018.
2018 2017
Notes N N
ASSETS
Current Assets
Cash & Cash equivalents 2 1,405,420,101 349,755,088
Non-current assets
Property, plant and equipment 1 484,913,885 463,912,034
Total assets (a) 1,890,333,986 813,667,122
LIABILITIES
Current liabilities
Trade and other payables 3 2,300,000 800,000
Total Liabilities (b) 2,300,000 800,000
NET ASSETS (a-b) 1,888,033,986 812,867,122
Represented by:
Capital Reserves/Subventions 15 510,885,517 476,135,017
Accumulated Surplus 30b 1,377,148,469 336,732,105
1,888,033,986 812,867,122
____________________________ _______________________________________
EXECUTIVE SECRETARY DIRECTOR OF ADMIN & FINANCE -15-
KADUNA STATE PRIMARY HEALTH CARE
DEVELOPMENT AGENCY
(KSPHCDA)
CONSOLIDATED STATEMENT OF CHANGE IN EQUITY
AS AT 31ST DECEMBER, 2018.
Reserves Accumulated Total
Surplus
N N N
Balance as at 1st January 2017 466,048,275 390,379,313 856,427,588
Surplus/(Deficit) for the year - (53,647,208) (53,647,208)
---------------- ----------------- ----------------
466,048,275 336,732,105 802,780,380
Reserve- Capital in the year 10,086,742 - 10,086,742
---------------- ---------------- -----------------
Balance as at 31 Dec 2017 476,135,017 336,732,105 812,867,122
========= ========== ==========
Balance as at 1st January 2018 476,135,017 336,732,105 812,867,122
Surplus/(Deficit) for the year - 1,040,416,364 1,040,416,364
---------------- ----------------- ----------------
476,135,017 1,377,148,469 1,853,283,486
Reserve- Capital in the year 34,750,500 - 34,750,500
---------------- ---------------- -----------------
Balance as at 31 Dec 2018 510,885,517 1,377,148,469 1,888,033,986
========= ========== ==========
-16-
KADUNA STATE PRIMARY HEALTH CARE
DEVELOPMENT AGENCY
(KSPHCDA)
CONSOLIDATED STATEMENT OF CASH FLOW
AS AT 31ST DECEMBER, 2018.
2018 2017
N N
Cash flow from Operating Activities
Surplus for the year 1,040,416,364 (53,647,208)
Add: Depreciation for the year 13,748,649 7,377,718
Adjusted SURPLUS for the year 1,054,165,013 (49,369,490)
Movement in Working Capital:
Increase/ (Decrease) In Trade & Other payables 1,500,000 (222,128,488)
NET CASH FLOW from Operating activities (a) 1,055,665,013 (265,688,954)
Cash flow from investing activities:
(Increase)/Decrease in Fixed Assets - (3,289,024)
----------------- ------------------
NET CASH USED IN INVESTING ACTIVITIES - (3,289,024)
========== ==========
NET CHANGE in cash & Cash equivalent 1,055,665,013 (268,977,978)
Represented by:
Cash & Cash Equivalent as at 1 January 349,755,088 618,733,066
Cash & Cash Equivalent as at 1 January 1,405,420,101 349,755,088
1,055,665,013 (268,977,978)
-17-
KADUNA STATE PRIMARY HEALTH CARE AGENCY
(KSPHCA)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
NOTES TO THE FINANCIAL STATEMENTS
1. Consolidated Schedule Of Property, Plant And Equipment:
Item Building, Cold chain
& Cold Stores
Office &
Computer Equipment
Motor Vehicle
& Trucks
Office Furniture
& Fittings
Total
N N N N N
Cost as at 1 Jan 2018 Additions in the year
426,950,817 -
7,648,300 -
23,428,900 -
18,687,00034,750,500
476,715,017 34,750,500
Cost as at 31 Dec 2018 (a)
426,950,817
7,648,300
23,428,900
53,437,500
511,465,517
Accumulated depreciation as at 1 January 2018 Depreciation for the yr
- -
2,440,159 1,370,493
6,833,430 5,857,225
3,529,400 6,520,925
12,802,989 13,748,643
Accumulated Depreciation as at 31 December 2018 (b)
-
3,810,652
12,690,655
10,050,325
26,551,632 Net Book Value December 31, 2018
(a-b)
426,950,817
3,837,648
10,738,245
43,387,175
484,913,885 Net Book Value December 31, 2017
426,950,817
5,208,141
16,595,470
15,157,600
463,912,034
-18-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
1(a) KSPHCDA - Schedule Of Property, Plant And Equipment:
Item Building Office &
Computer Equipment
Motor Vehicle
& Trucks
Office Furniture
& Fittings
Total
N N N N N
Cost as at 1 Jan 2018 Additions in the year
- -
6,048,300 -
- -
18,687,000 34,750,500
24,735,300 34,750,500
Cost as at 31 Dec 2018 (a) -
6,048,300
-
53,437,500
59,485,800
Accumulated depreciation as at 1 January 2018 Depreciation for the yr
- -
2,279,320 1,209,660
- -
3,529,400 6,520,925
5,808,720 7,730,585
Accumulated Depreciation as at 31 December 2018 (b)
-
3,488,980
-
10,050,325
13,539,305
Net Book Value December 31, 2018 (a-b)
-
2,559,320
-
43,387,175
45,946,495
Net Book Value December 31, 2017
-
3,768,980
-
15,157,600
18,926,580
-19-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
1(B). TRIPARTITE PROGRAMME (TRIP)
- Schedule Of Property, Plant And Equipment:
Item Description Building, Cold chain
& Cold Stores
Motor Vehicle
& Trucks
Office and Computer
Equipments
Total
N N N N
Cost as at 1 Jan 2018 426,950,817 23,428,900 1,600,000 451,979,717
Cost as at 31 Dec 2018 (a)
426,950,817
23,428,900
1,600,000
451,979,717
Accumulated depreciation as at 1 January 2018 Depreciation for the year
- -
6,833,430 5,857,225
160,833 160,833
6,994,263 6,018,058
Accumulated Depreciation as at 31 December 2018 (b)
-
12,690,655
321,666
13,012,321 Net Book Value December 31, 2018 (a-b)
426,950,817
10,738,245
1,278,334
438,967,396
Net Book Value December 31, 2017
426,950,817
16,595,470
1,439,167
444,985,454
1( C). SUMMARY OF PROVISION FOR DEPRECIATION FOR THE YEAR: 2018 2017
N N
Depreciation on Motor Vehicles (1b) 5,857,225 5,857,225
Depreciation on Office & Comp. Equipment (1b) 160,833 160,833
Depreciation on Office & Comp. Equipment (1a) 1,209,660 1,209,660
Depreciation on Office Fur & Fittings (1a) 6,520,925 150,000
TOTAL 13,748,643 7,377,718
-20-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
2. Cash & Cash Equivalents
2018 2017
N N
Guaranty Trust Bank- Capital Account 13,316,685 7,013,108
Guaranty Trust Bank- Recurrent Acct 526,024,594 465,704
Guaranty Trust Bank- UNICEF Acct 104,548,745 16,445,960
Guaranty Trust Bank- Tripartite Acct 401,910,480 325,830,316
Zenith Bank – Capital Account (377,725) ------
Zenith Bank – Recurrent Account 359,997,322 -------
TOTAL 1,405,420,101 349,755,088
3. Trade and other payables from exchange transactions:
2018 2017
N N
Balance brought forward 800,000 -
Audit Fees for the year 1,500,000 800,000
Balance Carried Forward 2,300,000 800,000
-21-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
4. BANK CHARGES:
2018 2017
N N
Guaranty Trust Bank- KSPHCDA Accounts (4a) 380,561 30,241
Guaranty Trust Bank- UNICEF Account 8,610 319,090
Guaranty Trust Bank- TRIP Account (7d) 44,363 1,299,358
TOTAL 433,534 1,648,689
4(a). BANK CHARGES- KSPHCDA OPERATIONS:
2018 2017
N N
Zenith Bank – Capital Account 377,725 -
Zenith Bank – Recurrent Account 2,678 -
Guaranty Trust Bank -Recurrent Account - 13,703
Guaranty Trust Bank -Capital Account 158 16,538
TOTAL 380,561 30,241
-22-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
5. TRIPARTITE ROUTINE IMMUNIZATION PROGRAMME
STATEMENT OF INCOME & EXPENDITURE ACCOUNT
FOR YEAR ENDED 31 DECEMBER, 2018
2018 2017
Note N N
INCOME:
Contributions by Partners in the year (6a) 278,877,550 63,769,454
Gain on Foreign Exchange differentials (29) 346,410 101,919
279,223,960 63,871,373
EXPENDITURE:
Vaccines, Cold chains and stores 89,582,852 28,427,095
Leadership and Governance (Fin Mgt) 5,950,997 1,735,000
Leadership and Governance (7a) 5,200,640 -
Monitoring & Evaluation 58,248,106 24,471,403
Service delivery 34,258,040 30,980,550
Training 810,000 75,000
Social Mobilization 8.702,388 37,575,390
Bank Charges (7d) 44,363 1,299,638
Total CASH Recurrent Expenditure
(Excluding Provisions) 202,797,386 124,564,076
Provision for Depreciation (7b) 6,018,058 6,018,058
TOTAL Recurrent expenditure in the year 208,815,444 130,582,134
Surplus/(Deficit) in the year 70,408,516 (66,710,761)
279,223,960 63,871,373
-23-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
6. TRIPARTITE ROUTINE IMMUNIZATION PROGRAMME
SCHEDULE OF CONTRIBUTIONS BY PARTNER
AS AT 31 DECEMBER, 2018
Name of Contributor USD Amount
(US$)
Exchange
Rate
Naira
Amount
(N)
Total
Amount
(N)
(B) Contribution in the yr:
- KDSG
- DANGOTE
- BMGF
-
-
119,878.20
-
-
-
199,812,763
42,418,021
36,646,766
199,812,763
42,418,021
36,646,766
Total Contribution 278,877,550 278,877,550
7. TRIP RECURRENT EXPENDITURES:
Note 2018 2017
N N
Vaccines, Cold chains and stores 89,582,852 28,427,095
Leadership and Governance (Fin Mgt) 5,950,997 1,735,000
Leadership and Governance (7a) 5,200,640 -
Monitoring & Evaluation 58,248,106 24,471,403
Service delivery 34,258,040 30,980,550
Training 810,000 75,000
Social Mobilization 8.702,388 37,575,390
Bank Charges (7d) 44,363 1,299,638
Total CASH Recurrent Expenditure
(Excluding Provisions) 202,797,386 124,564,076
Provision for Depreciation (7b) 6,018,058 6,018,058
TOTAL Recurrent expenditure in the year 208,815,444 130,582,134
-24-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
7(a). LEADERSHIP AND GOVERNANCE: N Total Expenditure in the year 5,245,003
Less: Bank Charges (44,363)
5,200,640
(7b). TRIP-PROVISION FOR DEPRECIATION:
2018 2017
N N
Motor Vehicle & Trucks 5,857,225 5,857,225 Office and Computer Equipment 160,833 160,833
TOTAL: 6,018,058 6,018,058
7(c) TRIP - CAPITAL EXPENDITURES:
2018 2017
N N
Balance brought forward 451,979,717 443,112,975
Additions in the year - 8,866,742
TOTAL 451,979,717 451,979,717
7(d) BANK CHARGES ON TRIPARTITE ACCOUNTS:
2018 2017
N N
Total in the year 44,363 1,299,638
-25-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
8. TRIP - CASH ANALYSIS:
2018 2017 N N
Opening CASH Balance 325,830,316 609,331,524
ADD: Total Grants Received in the year 278,877,550 63,769,454
Total Funds Available 604,707,866 673,100,978
LESS: Total Expenditure in the year (202,797,386) (347,270,662)
Closing Cash Balance 401,910,480 325,830,316
Represented by:
- Naira account 337,544,652 290,346,300
- US$ ($235,695.21 @273.089) 64,365,828 -
- US$ ($115,817.01 @ 306.38) - 35,484,016
401,910,480 325,830,316
8(a). Analysis of Expenditure:
2018 2017
N N
Recurrent Expenditures 202,797,386 124,564,076
Capital Expenditures - 222,706,586
202,797,386 347,270,662
-26-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
9. UNICEF SUPPORT PROGRAMME
STATEMENT OF INCOME & EXPENDITURE ACCOUNT
FOR YEAR ENDED 31 DECEMBER, 2018
Notes 2018 2017 N N
INCOME:
Total Grants received in the year 11 553,328,664 688,818,846
---------------- ----------------
553,328,664 688,818,846
========= ==========
LESS: TOTAL EXPENDITURE IN THE YEAR:
Immunisation Plus Drugs (IPDs) 280,503,482 279,310,800
Meetings & Sensitisation Expenses 3,595,100 26,972,010
Training/Workshop Expenses 51,374,102 50,491,906
R.I. Outreach Immunisation Services 20,665,800 9,957,450
Health Campaign Expenses 22,930,550 45,951,300
Hard-To-Reach Project 3,082,800 19,973,020
Measles Campaign - 88,409,242
MNCH Week Expenses 10,560,000 20,794,050
VCM Quarterly Outreach Expenses - 20,944,500
PHC Annual Review Operations Plan Expenses 34,859,261 23,297,430
IPD Engagements 16,332,840 11,014,000
World Polio & Breast Feeding Week 2,570,000 1,811,400
African Vaccination Week Expense - 2,342,500
Nutrition Program Expenses 12,515,300 27,222,510
ICCM Program Expenses - 52,963,220
Cold Chain Maintenance 1,437,500 -
New Born Action Plan 4,790,400 -
Bank Charges 4 8,610 319,090
TOTAL EXPENDITURE FOR THE YEAR 10 465,225,745 681,774,428
SURPLUS FOR THE YEAR 88,102,919 7,044,418
553,328,664 688,818,846
========== ==========
-27-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
10. UNICEF SUPPORT PROGRAMME EXPENSES:
2018 2017
N N
Immunisation Plus Drugs (IPDs) 280,503,482 279,310,800
Meetings & Sensitisation Expenses 3,595,100 26,972,010
Training/Workshop Expenses 51,374,102 50,491,906
R.I. Outreach Immunisation Services 20,665,800 9,957,450
Health Campaign Expenses 22,930,550 45,951,300
Hard-To-Reach Project 3,082,800 19,973,020
Measles Campaign - 88,409,242
MNCH Week Expenses 10,560,000 20,794,050
VCM Quarterly Outreach Expenses - 20,944,500
PHC Annual Review Operations Plan Expenses 34,859,261 23,297,430
IPD Engagements 16,332,840 11,014,000
World Polio & Breast Feeding Week 2,570,000 1,811,400
African Vaccination Week Expense - 2,342,500
Nutrition Program Expenses 12,515,300 27,222,510
ICCM Program Expenses - 52,963,220
Cold Chain Maintenance 1,437,500 -
New Born Action Plan 4,790,400 -
Bank Charges 8,610 319,090
TOTAL EXPENDITURE FOR THE YEAR 465,225,745 681,774,428
-28-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
11. UNICEF SUPPORT GRANTS:
2018 2017
N N
JANUARY 53,662,800 55,879,160
FEBRUARY - 101,139,870
MARCH - 74,397,370
APRIL 102,089,900 85,180,400
MAY 14,132,300 -
JUNE 23,044,460 98,494,950
JULY 41,726,990 -
AUGUST 6,658,580 2,065,000
SEPTEMBER 63,460,154 39,001,700
OCTOBER 38,460,080 188,729,506
NOVEMBER 25,597,200 20,874,450
DECEMBER 184,496,200 23,056,440
----------------- ----------------
TOTAL 553,328,664 688,818,846
========== ==========
11(a). UNICEF CASH ANALYSIS:
2018 2017 N N
Opening CASH Balance 16,445,960 9,401,542
ADD: Total Grants Received in the year 553,328,664 688,818,846
Total Funds Available 569,774,624 698,220,388
LESS: Total Expenditure in the year (465,225,745) (681,774,428)
Closing Cash Balance 104,548,879 16,445,960
-29-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
12. KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY STATEMENT OF INCOME & EXPENDITURE ACCOUNT FOR YEAR ENDED 31 DECEMBER, 2018
Note 2018 2017
N N
INCOME:
Monthly Subventions (13) 15,750,000 18,000,000
Special Grants (14) 213,991,517 144,716,224
Personnel Cost Subvention (18) 3,547,096,247 1,425,835,925
PHC Basket Funds (31) 360,000,000 -
KADENAP Support Grants (25) 37,891,436 17,854,260
UNFPA Support Grants (26) 28,203,746 12,883,500
4,202,932,946 1,619,289,909
EXPENDITURE:
DTA-Civil Servants 2,798,426 11,173,300
Local Transport & Travelling - 754,985
Office Stationeries 5,306,100 1,039,697
Printing of Non-Security Documents 1,637,355 1,516,975
Repairs & Maintenance (22) 1,196,617 2,831,225
Motor Vehicle Fuel Cost 1,581,500 7,340,975
Plant & Generator Fuel Cost 578,100 1,090,600
Publicity & Advertisement - 7,907,050
Entertainment & Official Hospitality 1,876,500 -
Refreshment & Meals 3,337,500 4,778,100
Honorarium & Sitting Allowance 52,000 2,945,000
Special Grant Expenses (24) 151,190,462 120,158,911
KADENAP Support Expenses (27) 35,192,171 10,545,960
UNFPA Support Expenses (28) 28,555,332 13,162,154
Bank Charges (4a) 380,561 30,241
Provisions Made in the year (23) 9,230,585 2,159,660
Personnel Costs Expenses (22) 3,078,114,808 1,425,835,925
------------------- -----------------
3,321,028,017 1,613,370,757
SUPLUS FOR THE YEAR 881,904,929 6,019,152
4,202,932,946 1,619,289,909
-30-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
13. KSPHCDA- OVERHEAD SUBVENTIONS:
2018 2017 N N
JANUARY 1,500,000 1,500,000
FEBRUARY - -
MARCH 1,500,000 3,000,000
APRIL 750,000 -
MAY 1,500,000 3,000,000
JUNE - -
JULY 1,500,000 1,500,000
AUGUST 1,500,000 3,000,000
SEPTEMBER 1,500,000 -
OCTOBER 1,500,000 1,500,000
NOVEMBER 1,500,000 1,500,000
DECEMBER 3,000,000 3,000,000
--------------- ----------------
TOTAL 15,750,000 18,000,000
========= ========
-31-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
14. KSPHCDA- SPECIAL GRANTS (KADUNA STATE GOVT):
NOTE 2018 2017
N N
Counterpart Funds for IPDs (17a) 189,999,517 -
Funds for IPDs (17b) 23,992,000 89,938,548
MNCH Week (16) - 10,110,000
Funds for payment of Audit Fees-2016 - 700,000
Measles Campaign - 38,402,676
Funds for Data Review/Fact sheets - 1,175,000
Sitting Allowance for Board Members - 2,945,000
----------------- ---------------
TOTAL 213,991,517 144,716,224
========== ========`
15. Capital Reserves & Subventions:
Note 2018 2017
N N
Balance Brought Forward 476,135,017 465,468,275
Additions in the Year:-
- KSPHCDA- Capital Subvention 15a 34,750,500 1,800,000
- TRIP- Capital Subvention 7d - 8,866,742
-
TOTAL 510,885,517 476,135,017
-32-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
15a. KSPHCDA- CAPITAL SUBVENTION:
Notes 2018 2017
N N
Balance brought forward 24,155,300 22,355,300
Release for the year (19) 34,750,500 1,800,000
---------------- ---------------
TOTAL 58,905,800 24,155,300
========= =========
16. KSPHCDA – MNCH WEEK SUBVENTION
2018 2017 N N
September - 10,110,000
------------------ ---------------
- 10,110,000
=========== =========
17a. KSPHCDA – COUNTERPART FUNDING FOR IPDs:
2018 2017
N N
June 63,333,333 -
November 63,332,851 -
December 63,333,333 -
-------------- -----------
TOTAL 189,999,517 -
========= =======
-33-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
17b. KSPHCDA- IMMUNISATION PLUS DRUGS (IPDS) SUBVENTIONS:
2018 2017
N N
January 11,996,000 -
February - 6,916,000
April - 62,306,548
May 11,996,000
July - 10,092,000
September - 10,624,000
December - -
---------------- ---------------
23,992,000 89,938,548
========= =========
18. KSPHCDA- PERSONNEL COSTS SUBVENTIONS:
2018 2017
N N
Salaries & Wages 71,071,873 66,004,724
Midwives Salaries Scheme 25,600,000 35,200,000
Leave Transport Grant Expenses - 888,358
LGA Health workers 3,450,424,374 1.323,742,843
------------------- --------------
TOTAL 3,547,096,247 1,425,835,925
-34-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
18(a). KSPHCDA- SALARIES & WAGES SUBVENTIONS:
2018 2017 N N
January 5,704,283 4,995,542
February 5,704,283 4,995,542
March 5,910,887 4,995,542
April 5,910,887 5,627,050
May 5,690,718 5,627,050
June 5,772,162 5,627,050
July 5,734,614 5,496,476
August 6,645,003 5,728,095
September 5,774,155 5,728,095
October 6,647,120 5,728,095
November 5,759,165 5,728,095
December 5,818,596 5,728,095
71,071,873 66,004,724
18(b). KSPHCDA- MIDWIVES SALARIES SCHEME GRANT:
2018 2017 N N
January 3,200,000 -
March 3,200,000 -
April 3,200,000 6,400,000
May 3,073,800 6,400,000
July 1,126,200 3,200,000
August - 6,400,000
October - 3,200,000
November 9,600,000 3,200,000
December 3,200,000 6,400,000
25,600,000 35,200,000
-35-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
18(c). KSPHCDA- LG HEALTH WORKERS’ SALARIES GRANT:
2018 2017
N N
January 134,432,800 -
February 76,675,353 -
March 177,846,688 -
April 175,870,312 317,050,362
May 176,042,465 329,047,461
June 170,090,738 -
July 524,298,915 -
August 174,533,076 131,600,000
September 184,391,840 135,375,000
October 660,382,558 135,400,000
November 353,309,119 140,144,020
December 642,550,510 135,126,000
3,450,424,374 1,323,742,843
18(d). KSPHCDA- LEAVE TRANSPORT GRANT:
2018 2017
N N
December - 888,358
----------- --------
TOTAL - 888,358
======= ======
-36-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
19. KSPHCDA- CAPITAL EXPENDITURE:
2018 2017 N N
Purchase of Conference Room Chairs - 1,800,000
Furnishing of Three Zonal Cold Stores 34,750,500 -
------------- -----------
34,750,500 1,800,000
======== =======
20. KSPHCDA - OPERATING EXPENSES:
2018 2017
N N
DTA-Civil Servants 2,798,426 11,173,300
Local Transport & Travelling - 754,985
Office Stationeries 5,306,100 1,039,697
Printing of Non-Security Documents 1,637,355 1,516,975
Repairs & Maintenance (21) 1,196,617 2,831,225
Motor Vehicle Fuel Cost 1,581,500 7,340,975
Plant & Generator Fuel Cost 578,100 1,090,600
Publicity & Advertisement - 7,907,050
Entertainment & Official Hospitality 1,876,500 -
Refreshment & Meals 3,337,500 4,778,100
Honorarium & Sitting Allowance 52,000 2,945,000
Special Grant Expenses (24) 151,190,462 120,158,911
KADENAP Support Expenses (27) 35,192,171 10,545,960
UNFPA Support Expenses (28) 28,555,332 13,162,154
Bank Charges (4a) 380,561 30,241
Provisions Made in the year (23) 9,230,585 2,159,660
Personnel Costs Expenses (22) 3,078,114,808 1,425,835,925
------------------- -----------------
3,321,028,017 1,613,370,757
============ ==========
-37-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
21. REPAIRS & MAINTENANCE:
2018 2017 N N
Maint. Of Office Furniture & Fittings 581,200 844,850
Maint. Of Motor Vehicles & Other Transport 443,500 1,495,725
Maint. Of Office Equipment - 259,900
Maint. Of Plant/Generators 171,917 230,750
TOTAL 1,196,617 2,831,225
22. KSPHCDA- PERSONNEL COSTS EXPENSES:
2018 2017
N N
Salaries & Wages 71,071,873 66,004,724
Midwives Salaries Scheme 24,473,800 35,200,000
LGA Health workers 2,982,569,135 1,323,742,843
Leave Transport Grant Expenses - 888,358
TOTAL 3,078,114,808 1,425,835,925
=========== ========
-38-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
22(a). KSPHCDA- SALARIES & WAGES EXPENSES:
2018 2017
N N
January 5,704,283 4,995,542
February 5,704,283 4,995,542
March 5,910,887 4,995,542
April 5,910,887 5,627,050
May 5,690,718 5,627,050
June 5,772,162 5,627,050
July 5,734,614 5,496,476
August 6,645,003 5,728,095
September 5,774,155 5,728,095
October 6,647,120 5,728,095
November 5,759,165 5,728,095
December 5,818,596 5,728,095
71,071,873 66,004,724
22(b). KSPHCDA- MIDWIVES SALARIES SCHEME EXPENSES:
2018 2017 N N
January 3,200,000 -
March 3,200,000 -
April 3,200,000 6,400,000
May 3,073,800 6,400,000
July - 3,200,000
August - 6,400,000
October - 3,200,000
November 9,600,000 3,200,000
December 3,200,000 6,400,000
24,473,800 35,200,000
-39-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
22(c). KSPHCDA- LG HEALTH WORKERS’ SALARIES EXPENSES:
2018 2017
N N
January 134,432,800 -
February 76,675,353 -
March 177,091,238 -
April 175,870,312 317,050,362
May 176,042,465 329,047,461
June 170,090,738 -
July 56,443,676 -
August 174,533,076 131,600,000
September 184,391,840 135,375,000
October 660,382,558 135,400,000
November 353,309,119 140,144,020
December 642,550,510 135,126,000
2,982,569,135 1,323,742,843
22(d). KSPHCDA- LEAVE TRANSPORT GRANT EXPENSES:
2018 2017
N N
December - 888,358
----------- --------
TOTAL - 888,358
======= ======
-40-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
23. KSPHCDA – PROVISIONS FOR THE YEAR:
2018 2017 N N
Provision for Audit Fees (23b) 1,500,000 800,000
Provision for Depreciation (23a) 7,730,585 1,359,660
-------------- ------------
TOTAL 9,230,585 2,159,660
======== =======
23a. KSPHCDA – PROVISIONS FOR DEPRECIATION:
2018 2017 N N
Provision for the year
- Office & Computer Equipment 1,209,660 1,209,660
- Office Furniture & Fittings 6,520,925 150,000
------------- -------------
TOTAL 7,730,585 1,359,660
======= ========
23b. KSPHCDA – PROVISIONS FOR AUDIT FEES:
2018 2017
N N
Provision for Audit Fees for the year 1,500,000 800,000
------------- -----------
TOTAL I,500,000 800,000
======== ======
-41-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
24. SPECIAL GRANT EXPENSES:-
Notes 2018 2017 N N
Measles Campaign (24a) - 29,339,033
Task Force on IPD (24b) 126,666,662 10,624,000
Expenses on IPDs (24c) 24,523,800 80,195,878
--------------- --------------
TOTAL 151,190,462 120,158,911
========== ========
24a. MEASLES CAMPAIGN EXPENSES:
2018 2017
N N
November - 24,935,322
December - 4,403,711
-------------- -------------
TOTAL - 29,339,033
========= ========
24b. TASK FORCE/COUNTERPART ON IPDs EXPENSES:
2018 2017 N N
September - 10,624,000
November 63,333,333 -
December 63,333,333 -
-------------- --------------
TOTAL 126,666,662 10,624,000
========= =========
-42-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
24c. EXPENSES ON IPDS:
2018 2017
N N
January 12,457,800 -
February - 6,916,000
April - 32,053,245
May 11,996,000 7,367,796
June - 17,266,837
July - 16,592,000
August 20,000 -
November 14,000 -
December 4,000 -
TOTAL 24,523,800 80,195,878
25. KADENAP SUPPORT GRANTS:
2018 2017
N N
April 4,032,000 -
May 74,000 -
June - 5,930,500
July 13,558,156 -
August - 4,916,460
October 227,280 -
November - 4,418,000
December - 2,589,300
TOTAL 37,891,436 17,854,260
-43-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
26. UNFPA SUPPORT GRANTS:
2018 2017
N N
March - 10,384,500
April - 1,289,500
May 4,838,666 -
June 2,000,000 -
September 15,681,000 1,209,500
November 224,080 -
December 460,000 -
TOTAL 28,203,746 12,883,500
27. KADENAP SUPPORT EXPENSES:
2018 2017
N N
January 3,007,300 -
April 2,244,000 -
May 1,782,000 -
June 232,500 4,865,500
July - 509,000
August - 5,040,100
September 11,301,731 131,360
October 16,176,480 -
November 224,080 -
December 224,080 -
---------------- --------------
TOTAL 35,192,171 10,545,960
-44-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
28. UNFPA SUPPORT EXPENSES:
2018 2017 N N
January 4,000,000 -
March - 9,856,440
April - 518,560
May 2,789,666 1,289,000
June 1,636,000 -
July 2,480,000
September 5,772,666 1,019,000
October 400,000 479,154
November 11,017,000 -
December 460,000 ------
TOTAL 28,555,332 13,162,154
29. GAIN ON FOREIGN EXCHANGE DIFFERENTIALS:
2018 2017 N N
Forex Differentials $115,817.01
(@306.38 -305.5 per USD= 0.88/$1 - 101,919
Forex Differentials $119,878.29
(@ 305.7-308.589683 per USD= 2.8896830/$1) 346,410 -
346,410 101,919
-45-
KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
30. SURPLUS
(A) CONSOLIDATED SUPLUS FOR THE YEAR:
2018 2017
N N
- Surplus/(Deficit) from Tripartite 70,408,516 (66,710,761)
- Surplus/(Defict) from UNICEF 88,102,919 7,044,418
- Surplus on KSPHCDA Operations 881,904,929 5,919,152
TOTAL 1,040,416,364 (53,747,208)
(B) ACCUMMULATED SURPLUS PER BALANCE SHEET:
2018 2017
N N
Surplus/(Deficit) brought forward 336,732,105 390,379,313
Surplus/(Deficit) for the year 1,040,416,364 (53,647,208)
TOTAL 1,377,148,469 336,732,105
31: PHC BASKET FUNDS:
2018 2017 N N
Counterpart Funding 360,000,000 -
---------------- -----------------
360,000,000 -
========== ==========
Note:
This represents the KADUNA STATE GOVERNMENT counterpart contribution based on this
MOU.
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KADUNA STATE PRIMARY HEALTH CARE DEVELOPMENT AGENCY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER, 2018
32. COMPARATIVE FIGURES
Certain comparative figures have been re-stated/adjusted in these financial
statements to enhance upon understanding and comparison.
33. SPECIAL TERMINOLOGY USED IN THIS REPORT:
(a) PHC-Primary Health Centre
(b) MenAfrivac - Meningitis In Africa Vaccination
(c) VCM – Community Voluntary Mobilizer
(d) MNCH – Maternal, New-Born Child Health
(e) IPDs - Immunisation Plus Drugs
(f) MoEP – Ministry of Economic Planning
(g) KSHA – Kaduna State House of Assembly
(h) HMIS - Health Management Information System
(1) TRIP – Tripartite Routine Immunization Programme
(j) KSPHCDA - Kaduna State Primary Health Care Development Agency
(k) ICCM - Integrated Community Case Management
(l) HTR - Hard To Reach
(m) ILRs - Ice Lined Refrigerators
(n) CMAM - Community Management of Acute Malnutrition
(o) IDSR - Integrated Disease Surveillance & Response
(p) RI - Routine Immunization
(q) SDDs - Solar Direct Drive
(r) WICR - Work in Cold Room
(s) HCs - Health Camps
(t) LGHA - Local Government Health Authority
(u) HMIS- Health Management Information System
(v) M&E - Monitoring and Evaluation
(u) KADENAP - Kaduna Emergency Nutrition Action Programme
(x) UNFPA - United Nations Fund for Population Activities
(xi) PHC Basket Fund: Memorandum of Understanding between
(1) Kaduna State Government,
(2) Aliko Dangote Foundation,
(3) Bill & Melinda Gates Foundation,
(4) Department for International Development Funds of UK & Northern Ireland,
(5) United Nations Children's Fund - UNICEF; and
(6) The Global Fund for fight Aids, Tuberculosis & Malaria
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