Introduction to Governmental Accounting

Introduction to Governmental AccountingDay 1

Overview of Governmental Accounting TrainingFor Government Staff

Day One of Two-Day TrainingAbdulqadir Abubakar, PhDOctober, 2015

Why have accounting systems?To provide an accountability to citizens on how public money is usedTo control the distribution and use of public money and reduce corruptionTo increase efficiency and effectivenessTo collect well ordered data that can be analyzed to improve plans, budgets and service to citizens3

The Somalia Governments Financial Reporting Year4

Somalia Financial Procedures Manual (p. 67)7.2 Accounting SystemThe FGS is accounting system records and reports on all appropriations, allotments, commitments, and both recurrent and capital expenditures. Funds for externally financed activities are tracked separately.The system should be documented in a manual.If the automated accounting system is not used, an alternative manual systems shall be used.

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Somalia Financial Procedures Manual Accounting Regulations (p.68)7.2 Accounting RecordsTransactions have source documents (e.g. invoice, request for payment, travel request, or bank deposit slip).Transactions will be posted promptly and available for auditing with the supporting documentation.A monthly or quarterly trial balance will be drawn. Information should be kept in the automated accounting system (SFMIS).Records show that payments are within the budget, documented, supported, coded, authorized and will be recorded in the accounting system.All documentation for bank accounts (e.g. specimen signatories, authorization limits) must be kept and maintained by the Office of the Accountant General.

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Somalia Financial Procedures Manual Accounting Regulations (p.68)

7.4 Chart of AccountsThe chart of accounts structure complies with the IMF Government Finance Statistics Manual and includes:OrganizationSource of fundsProjects and componentsActivities within each componentCategory of expenditureLocation of expenditureExpenditure type7

Somalia Financial Procedures Manual Accounting Regulations (p.69)7.5 Confirmation of delivery of goods, works and services Payments shall be made after delivery on receipt, goods must immediately be verified by the responsible person supplier will be notified of any irregularities or defectsIf acceptable, the receiving officer signs the Goods Received Note (GRN) or the Delivery Note (DN)The suppliers invoice is compared to the Purchase Order and GRN/DN to verify that: the amount is correct goods received match the description

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Somalia Financial Procedures Manual Accounting Regulations (p.69-70)7.6 Accounting for ExpendituresExpenditures shall be accounted for in SFMIS and must be recorded in SFMIS prior to the payment7.7 Reconciliation of AccountsThe Accountant General prepares a monthly reconciliation statement of the consolidated fund by comparing the bank account statement with the balances in SFMIS.The statement is dated, signed and archived by the 10th of the following month Differences will be investigated and resolved and actions will be documented with the statement. The Accountant General will ensure that differences are investigated and remedial action is takenPrepayments and Advances ledgers are reconciled monthlyCentral Bank of Somalia statements are obtained monthly

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Somalia Financial Procedures Manual Accounting Regulations (p.70)7.8 Bank Reconciliation ProcedureThe Accountant General will check the previous bank reconciliation and confirm the outstanding items are included and errors are identified. Outstanding items and errors should be explained.Accountant general compares the ledger and the CBS bank statement. Some items may appear in the cash-at-bank ledger account and not on the bank statement (outstanding or late deposits and checks not presented)Some items appear only on the bank statement and not in the cash-at-bank ledger account (fees charges and electronic deposits, and entry errors) The Accountant General will prepare adjusting journals for errors and advise the bank and prepare the monthly bank reconciliation

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Somalia Financial Procedures Manual Accounting Regulations (p.71)7.9 Safe custody of accounting recordsRecords and documents are used for:Preparing financial statements and reportsInternal AuditsReferences in the confirmation of third party statements and paymentsReconciliation of ledger accountsExternal audits, andPreparing plans and budgets.11

Somalia Financial Procedures Manual Accounting Regulations (p.71-72)7.10 Filing System

Accounting documents are filed in logical sequence to facilitate retrieval, support financial reports and help to establish a clear audit trail. All accounting records shall be kept in secured rooms, fire proof locked cabinets or fireproof safes.No accounting records shall be removed except for audit or legal purposes, and an official receipt shall be obtained. If retained by authorized accounts staff, a register shall be maintained.All records of paid vouchers with supporting documents are filed and retained along with registers, daybooks etc. in appropriate places. All documents in electronic form are subject to Information Technology General Controls.12

Somalia Financial Procedures Manual Reporting and Financial Statements (p.72)8.1.1 Responsibility of government officialsGovernment finance officials ensure that financial information is reported in a timely, comprehensive, and accurate manner, and per instructions issued by the MoF.8.1.2 Revenue and expenditures reporting requirements of MDAsEach MDA is must provide a monthly report on revenues and a quarterly expenditures performance report to the MoF in the standard SFMIS format. Printed, signed and stamped reports are submitted to the Accountant General by 10 days following the end of the reporting period.

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Somalia Financial Procedures Manual Reporting and Financial Statements (pp.72-73)8.1.3 Reporting of petty cashEach MDA provides a monthly report on petty cash. 8.2.1 Quarterly Consolidated ReportingThe MoF produces a consolidated quarterly report reflecting the SFMIS data, comparing budget execution and revenue collections to the estimates contained in the budget. This report is sent to the Prime Minister, the Legislature and the general public within forty-five (45) days of the end of the quarter.8.2.2 Annual year end close and financial statement guidanceAre issued separately each year.

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Governmental AcronymsFASB Financial Accounting Standards BoardGAAP Generally Accepted Accounting PrinciplesGASB Governmental Accounting Standards BoardRSI Required Supplementary InformationSLG State and Local Government

Characteristics of GovernmentAbsence of profit motiveOwned by constituents no stockContributors of resources do not receive proportional share of benefitsDecisions made directly or indirectly by votersPopular election of governing boardMeetings where decisions are made open to the publicPower to enact and enforce a tax levyAbility to issue tax-exempt debt

Similarities to the Private SectorOperate in same economy and compete for same resources: financial, capital, and humanAcquire and convert resources into goods and servicesUse of accounting and other information systemsNeed to operate economically, effectively, and efficiently

Differences from Private SectorOrganizational objectivesPrivate Sector maximize income from resourcesGovernment Sector maximize services from resourcesSources of financial resourcesPrivate Sector raise resources from sales, capital stock, and debt transactionsGovernment sector raise resources from taxes, state appropriations, grants, and feesMethods of evaluating performance and operating results

Differences from Private Sector (contd)Methods of evaluating performance and operating resultsPrivate Sector continuing a product or service is determined by success in the marketplaceGovernment Sector Profit is not a motiveServices are usually not found elsewhere so there is no competitionFace rules and regulations not found in private sector

Typical Activities of SLGGovernmental Activities unique to SLGsPolice and fire protectionEducationSocial servicesCourtsBusiness-type Activities similar to private sectorUtilitiesGolf coursesAirports

Governmental ActivitiesPurpose is to provide goods and services that all constituents need regardless of ability to pay for goods and services.Sources of Financial ResourcesTaxes property, sales, and incomeIntergovernmental revenues grants, revenue sharingLicenses and permitsFines and forfeituresDebt proceeds (typically not used for operations)

Business-type ActivitiesPurpose is to provide same types of services found in private sector.Source of Financial ResourcesCharge fee for services receivedSeparate, self-sufficient operations

Financial Report UsersCitizensLegislative and oversight bodiesInvestors and creditors

Fundamentals of SLG Accounting and Financial ReportingGAAP and legal complianceFund accountingFund categoriesTypes of fundsComparative financial statement formats among governmentsAnnual financial reporting

GAAP Reporting and Legal ComplianceEnsures that all financial reports of all SLGs contain the same types of financial statements and disclosures for the same types of funds and activitiesTrying to assure comparability among and between governmentsRequires full disclosureMaintaining budgetary accounting control during the year.

SLG GAAP HierarchyGASB Statements and Interpretations, which are periodically incorporated into the CodificationGASB Technical Bulletins and AICPA Audit Guides and SOPs if made applicable to SLGs and cleared by GASBAICPA Practice Bulletins if made applicable to SLGs and cleared by GASBGASB staff Implementation Guides (Q&As)

Fund AccountingMust understand fund structure, fund model, and interrelationships between fundsUse of fund accounting allows forProper accounting controlsDemonstrating compliance

Definition of a FundIndependent accounting entity with a self-balancing set of accountsA fund captures all reported attributes of a portion of the governments activities and resources accounted for in that fund

Fund CategoriesProprietary fundsGovernmental funds Fiduciary funds

Proprietary FundsSimilar to accounting for businessesAccounting measures net position, changes in net position, and cash flows

Types of Proprietary FundsEnterprise Funds used to report activity for which a fee is charged to external users for goods and services. Customers are usually the general public, as well as businesses and other entities besides the governments own department or agenciesActivities required to reported in an enterprise fund if any one of the criteria on the following page are met:

Types of Proprietary Funds (contd)Activity is financed with debt that is secured solely by a pledge of the net revenues from fees and charges of the activity.Laws or regulations that the activitys costs of providing services, including capital costs, be recovered with fees and chargesThe pricing policies of the activity establish fees and charges designed to recover its costs, including capital costs.

Types of Proprietary Funds (contd)Internal Service Funds used to report any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units, or to other governments, on a cost-reimbursement basis. These funds should be used only if the reporting government is the predominant participant in the activity.Facilitate greater economy, efficiency, and effectiveness.Facilitate the equitable sharing of costs among departments.

Proprietary FundsMeasurement FocusEconomic resourcesFinancial statement recognition of all assets (current and noncurrent) and all liabilities (current and noncurrent)Basis of AccountingAccrualRecognize revenues when earned and expenses when incurred, regardless of the timing of related cash flows

Proprietary Funds Accounting EquationCurrent assets +Noncurrent assets +Deferred outflows

MinusCurrent liabilitiesLong-term liabilitiesDeferred inflows

Equals Net Position

Statement of Revenue, Expenses, and Changes in Fund Net Position Operating revenues, net of uncollectible amounts- Operating expenses= Operating income (loss)+ or Nonoperating revenues and expenses=Income (loss) before other rev, exp, and transfers+Capital contributions+Additions to permanent and term endowments+ or -Special items+ or -Extraordinary items+ or -Transfers=Net increase (decrease) in fund net position+Fund net position beginning of period=Fund net position end of period

Statement of Cash FlowsSeveral differences from private sectorDirect method required (FASB allows either method)Report all cash flows and balances restricted and unrestricted cash and cash equivalentsNoncash transactions reported on face of statement (FASB allows it to be reported in notes)Cash flows from operating activitiesReflects only activities affecting operating income (FASB includes all transactions affecting net income)Excludes interest revenue and expense

Statement of Cash Flows (contd)Cash Flows from Noncapital Financing ActivitiesDebt issued to finance operationsTransfers not related to capital acquisitionsCash Flows from Capital and Related Financing ActivitiesAcquisition and sale of capital assetsIssuance and repayment of debt, including interest, issued to acquire capital assetsTransfers from other funds related to capital asset acquisitions

Statement of Cash Flows (contd)Cash Flows from Investing ActivitiesAcquisition and sale of investmentsInterest and dividends receivedMaking and collecting loans (except operating loans)Noncash transactionsSigning a capital leaseDonated capital assetsUnrealized gains/losses on investments

Governmental FundsUsed to account for sources, uses, and balances of general government resources

Types of Governmental FundsGeneral Fund used to account and report all financial resources not accounted for and reported in other funds. Only fund for a general-purpose government.Special Revenue Funds used to account for the proceeds of specific revenue sources that are restricted or committed to expenditures for specified purposes.Debt Service Funds used to account for and report financial resources that are restricted, committed, or assigned to expenditure for principal and interest.

Types of Governmental Funds (contd)Capital Projects Funds used to account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities or other capital assetsPermanent Funds used to account for resources that are legally restricted to the extent that only earnings, and not principal, may be used for purposes that support the reporting governments programs that is for the benefit of the government or its citizens.

Governmental FundsMeasurement FocusCurrent financial resources Financial statement recognition of current assets and current liabilitiesBasis of AccountingModified accrual basisRevenues earned during or levied for the period, and are both measurable and available (usually within 60 days)Expenditures generally are recorded when a liability is incurred, as under accrual accounting, except for debt service expenditures, compensated absences, and claims and judgments which are recorded when due.

Governmental FundsAccounting EquationCurrent assets+Deferred outflows

MinusCurrent liabilitiesDeferred inflows

Equals fund balance

Statement of Revenues, Expenditures, and Changes in Fund BalanceRevenues-Expenditures=Excess (deficiency) of revenues over (under) expenditures+Other financing sources (uses)+ or -Special and extraordinary items=Net change in fund balance+Fund balance beginning of period=Fund balance end of period

Fiduciary FundsAccounts for assets held by a government in a trustee or agency capacity for othersUsed to report assets that are not being held for the governments own use

Types of Fiduciary FundsPension (and other employee benefit) Trust Funds established to account for resources that are required to be held in trust for the members and beneficiaries of defined benefit pension plans, defined contribution plans, other post-employment benefit plans, etc.Investment Trust Funds used to account for the external portion of investment pools held by the sponsoring government.

Types of Fiduciary Funds (contd)Private-Purpose Trust Funds used to account for all other trust arrangements under which principal and/or income benefit individuals or groups outside the government.Agency Funds established to account for resources held in a purely custodial capacity for others.Only has assets and liabilitiesNo additions or deductions

Fiduciary FundMeasurement FocusEconomic resourcesFinancial statement recognition of all assets (current and noncurrent) and all liabilities (current and noncurrent)Basis of AccountingAccrualRecognize additions (not revenues) when earned and deductions (not expenses) when incurred, regardless of the timing of related cash flows

Fiduciary FundAccounting EquationAssets+Deferred outflows

MinusLiabilitiesDeferred inflows

Equals net position

Statement of Fiduciary Net PositionAdditions-Deductions=Change in net position+Net position beginning of year=Net position end of year

QuestionsIn accounting for state and local governments, the modified accrual basis is required for:A.Proprietary and fiduciary funds.B.Governmental funds only.C.Proprietary funds only.D.All funds.

QuestionsWhich of the following funds is a governmental fund-type?A.Private-purpose trust fund.B.Internal service fund.C.Permanent fund.D.Enterprise fund.

QuestionsWhich of the following is a fiduciary fund?A.Investment trust fund.B.Special revenue fund.C.Debt service fund.D.Enterprise fund.

QuestionsWhich of the following funds would be most appropriate for accounting for an activity that provides goods or services to the public for a fee that is intended to make the activity self-supporting?A.Investment trust fund.B.Enterprise fund.C.Internal service fund.D.Special revenue fund.

QuestionsWhich of the following funds would be used to account for an activity that provides centralized purchasing and sales of goods or services to other departments or agencies of the governmental, or to other governments, on a cost-reimbursement basis?A.Enterprise fund.B.Fiduciary fund.C.Internal service fund.D.Permanent fund.

Governmental FinancialReporting

Basic Financial StatementsGASB Statement 34 Basis for Financial ReportingIssued in 1999 marked a major change in financial reporting.Created dual perspective reportingFund financial statements detailed presentationGovernment-wide financial statements consolidated overview

Basic Government Financial Statements OverviewFund Financial StatementsGovernment-wide Financial StatementsGovernmental FundsProprietary FundsFiduciary Funds------------Reconciliations - Linked Worksheets------------Governmental ActivitiesBusiness-type ActivitiesTotal Primary GovernmentNotes to the Financial Statements

Annual Financial Reporting

Annual Financial Reporting (contd)Minimum Reporting RequirementsManagements Discussion and AnalysisBasic Financial StatementsGovernment-wide financial statementsFund financial statementsNotes to the financial statementsRequired Supplementary Information other than MD&A

Annual Financial Reporting (contd)Primary GovernmentComponent UnitsOrganizations for which the PG is financially accountableOther organizations whose omission or oversight would cause financial statements to be misleading.

Annual Financial Reporting (contd)Government-wide Financial StatementsIncludes separate columns for governmental activities, business-type activities, total column for primary government, and discretely presented component unitsFund Financial StatementsIncludes major funds individually and nonmajor funds in the aggregate

Annual Financial Reporting (contd)Government-wide Financial StatementsStatement of Net PositionStatement of Activities

Annual Financial Reporting (contd)Governmental Fund StatementsBalance SheetStatement of Revenues, Expenditures, and Changes in Fund BalanceStatement of Revenues, Expenditures, and Changes in Fund Balance Budget to Actual (may be either basic financial statement or RSI) If RSI, it is called a schedule, not a statement.Required for General Fund and major special revenues funds with a legally adopted budget.

Annual Financial Reporting (contd) Proprietary Fund Financial StatementsStatement of Net PositionStatement of Revenues, Expenses, and Changes in Net PositionStatement of Cash Flows

Annual Financial Reporting (contd)Fiduciary Fund StatementsStatement of Fiduciary Fund Net PositionStatement of Changes in Fiduciary Fund Net Position

Measurement Focus and Basis of AccountingMeasurementBasis ofFocusAccountingGovernment-wideEconomicAccrualstatementsresourcesGovernmental fundCurrent financialModified accrualstatementsresourcesProprietary fundEconomicAccrualstatementsresourcesFiduciary fundEconomicAccrualstatementsresources

Major Fund ReportingGovernmental FundsSeparate column forGeneral Fund always a major fundEach major fundAggregate column for all nonmajor fundsTotal column requiredReconciliations required (see sample)

Major Fund Reporting (contd)Proprietary FundsSeparate column forEach major Enterprise FundAggregate column for all nonmajor Enterprise FundsEnterprise Funds total columnSingle column for all Internal Service Funds no major fund calculation for these type funds.

Major Fund Reporting (contd)There is no major fund calculation for fiduciary funds.Fiduciary funds are reported in the aggregate by type (pension trust, investment trust, private-purpose trust, agency).Example government has three pension trust funds and two private-purpose trust funds.There are only two columns in the basic financial statements one column for pension trust funds, one column for private-purpose trust funds, and a total column.

Major Fund DeterminationAll funds meeting the following criteria in the governmental and enterprise funds must be reported as a major fund (see sample)Total assets + deferred outflows or liabilities + deferred inflows or revenues or expenditures/expenses are at least 10% of the corresponding total for all funds of that category or typeThe same element that met the 10% test above is at least 5% of the corresponding element total for all governmental and enterprise funds combined.Other funds not passing the test can be reported as major funds at the option of the government (specific interest)

Performance Evaluation Accountant Must be an Evaluation Activities

Accountant: Line Item Budgets are:Accounting documents that focus on inputs (money)Good tools for fiscal control and accountingNot focused on delivering government services to citizensManagers are judged by their ability to spend within the appropriations by Line Item, not on their efficiency and effectiveness in service delivery

October 28, 201574

But, What is the Purpose of Government?There is only one purpose: to serve citizensIf citizens are not served, they will not support governmentGovernment does not exist to provide jobs for government employees or leadersGovernment spends the citizens money and the citizens deserve service in returnCitizens are the bosses and the customersOctober 28, 201575

Can Accountant and Budget promote better service to citizens?Yes, if it measures and promotes performanceYes, if it funds programs that citizens want and needYes, if it monitors programs to ensure that they are effective in solving the citizens problemsYes, if it reflects planning and prioritizationYes, by including performance targets in the budget

October 28, 201576

Definitions Inputs: The labor, equipment, buildings, etc. used to by government, and measured in money (kilos of seeds purchased, number of immunization doses purchased, size of Army, etc.) .Outputs: Units of goods or services delivered by government (kilos of seeds delivered to farmers, number of children immunized, number Army patrol days, etc.)Outcomes: Societal benefits that government interventions bring about (e.g. increase in crop yields; number illnesses prevented, reduction in crimes, etc.)7777From: Kenya Programme Based Budgeting

Definitions contdActivities/processes: Work processes used to produce outputs e.g. activities which contribute to the delivery of the medical output are surgery, nursing, hospital cleaning, medical record keeping and the dispensing of the required pharmaceuticals by the hospital pharmacy. Activities are work processes in the production of the output and do not constitute output in their own right

Outcomes: Changes which the government interventions bring about on individuals, social structures or the physical environment e.g. Literacy is an educational outcome; increased crop yields an outcome of agricultural programmes; and reduced crime is a policing outcome.

October 28, 2015From: Kenya Programme Based Budgeting7878

Definitions contdChanges taking place without government action are NOT government outcomes e.g. a fall in level of malaria as a result of drought which reduces mosquitos number substantially, A childs success in school as a result of extensive educational support from parents and not because of good schooling. Outcomes therefore need to be distinguished from the consequences of external consequences e.g. the level of drought which impact on malaria rate.Impact: These are high level outcomes. They happen in the long term which can also be seen as developmental results of achieving specific outcome.

October 28, 20157979From: Kenya Programme Based Budgeting

Definitions contdExample:Program: Agricultural Extension ServicesActivities: Assist farmers through field visits that provide education and improved supplies such as seed, fertilizer, animal feed, vaccines, etc.Inputs: Horticulturalists, veterinarians, field workers, trucks, seed, vaccines, fuel, administrative support workers, office supplies, etc. Output- Epidemic alerts and response, farmer training on use of fertilizer, planting patterns, herbicide and pesticide, etc.Outcome - Increase yield and quality of produceImpact - Increased income for farmers to support a better lifestyle

October 28, 20158080From: Kenya Programme Based Budgeting

October 28, 201581Key Concepts

From: Kenya Programme Based Budgeting

Understanding Service DeliveryPerformance Measurement82How do we know our government activities are working to improve services to citizens?

Measurement is Critical Assess current statePlan Project through planning processBudget for Project Define Measures inputs, outputs & outcomesImplement the projectInspect implementation of the project Measure inputs, outputs & outcomesEvaluate efficiency & effectiveness through measuresReport project success to stakeholders83

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The Project Performance CycleOctober 28, 201584

Why Measure Performance?

Measures Demonstrate AccountabilityGovernment accountable to CitizensGovernor accountable to Provincial Council

Measures Inform Resource AllocationPlanning DecisionsBudgeting Decisions85

Why Measure Performance? Evaluate: How well is government performing?Control: How can government assure its doing the right thing?Budget: What should government spend money on?Motivate: How can government get its employees to do what is necessary to improve performance?

Promote: How can government convince stakeholders it is doing a good job?

Celebrate: What accomplishments are worth celebrating?Learn: What works or does not work?Improve: What should government do differently to improve?86Behn, Robert, Why Measure Performance? Different Purposes Require Different Measures, Public Administration Review:63 (6), 2005.

Use performance measures as indicators of successUse performance measures to guide planning and budgeting decisionsMeasuring can show what works and what does not workMeasuring creates efficienciesUse results to determine the best way to deliver services

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Accountability Leads to Better ResultsReport the Results

Connect service levels and cost

Ensure stakeholders that their money is being used well

Determine if performance has been improved

Celebrate success

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Exercise

Arrange the process and submit quickly and perfect 89

Measuring Efficiency and EffectivenessInput (amount of resources available)Cost of a new sewage treatment facility

Output (workload)Liters of effluent processed per day

Efficiency (productivity)Cost per liter of effluent processed

Effectiveness (results of efforts)Outcome (results)Water groundwater quality improvedImpact (effectiveness)Incidence of waterborne disease reduced90

Focus on Efficiency and EffectivenessEfficiency Relates inputs to outputs

Expressed in cost per unit of service (cost per inspection; cost per liter delivered; cost per ton disposed; etc.)

Effectiveness Relates project/program outputs to the environmental change

Other factors not in your control will impact the community (a wet season may reduce the demand for water; swine flu may impact disease statistics) making it difficult to associate the project with community conditions 91

91LANDFILL Replace all with Disposed of

Definitions Review

Input -- all resources that go into a project ($ or ID)Output -- what a project produces (quantitative)Outcome intended benefits from the project (qualitative)Impact change in community conditions

Efficiency Ratio of Output to Cost of InputEffectiveness Relationship between Outputs and Impacts

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93Report the DataChoosing Performance Measures that make a differenceMeasure efficiency and effectivenessBe verifiable, understandable and timelyUse measures to inform the strategic plan, budget, accounting and reporting systemsReported internally (your boss) and externally (stakeholders)Report regularlyUse results to motivate staff at all levels to contribute to organizational improvementGFOA Recommended Practice Performance Management: Using Performance Measurement for Decision Making

Exercise #5: Measuring Output, Efficiency and Effectiveness

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Match Game: What Kind of Measure?Description Input Output Efficiency Effectiveness:Service Quality or Outcome Number of inspections conductedCost per inspection conductedInspector salariesPercent of inspections completed within 48 hours Number of cases of disease reduced

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Exercise: Fill in the BlanksProgramObjectiveInputOutputEfficiencyEffectivenessTrash ReductionClean Streets, Reduction in Vector Borne Disease, Improve Air Quality Cost per metric ton landfilledRoad Improvement Reduce Commute TimeLinear Kilometers Paved to Destination PointDrinking Water All residents have clean drinking water in their homesPercent of homes safely using quality drinking water from the tap

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End Day 1 Training

Dr. Abdulqadir Abubakar Sheikhabdulkadirsom@gmail.com061554131397