Of FICIAL80CUMENTS

GRANT NUMBER H880-GM

Financing Agreement

(Additional Financin i for Integrated Financial ManagementInfor mation System Project)

between

RE PUI ILIC OF THE GAMBIA

and

INTERNATIONAL DEVELOPMENT ASSOCIATION

Da led tobei (0 ,2013

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GRANT NUMBER H880-GM

FIN. NCING AGREEMENT

AGREEMENT datWd . Octo y (l7 , 2013, entered intobetween REPUBLIC CF THI GAMBIA ("Recipient") and INTERNATIONALDEVELOPMENT ASSOCI ATI0N ("Association") for the purpose of providingadditional financ.ng for activiti4s related to the Original Project (as defined in theAppendix to this Agreement), The Recipient and the Association hereby agree as follows:

ARTICLE I - GE] ERAL CONDITIONS; DEFINITIONS

1.01. The General Ccndition! (as defined in the Appendix to this Agreement)constitute an integrTal part of this Agreement.

1.02. Unless the contxt req,iires otherwise, the capitalized terms used in thisAgreement have Ihe mea iings ascribed to them in the General Conditions or in,the Appendix to t iis 4grc ement.

ART ICLE II - FINANCING

2.01. The Association :grees t) extend to the Recipient, on the terms and conditionsset forth or referred to in i his Agreement, a grant in an amount equivalent to threemillion four hu:idred t iousand Special Drawing Rights (SDR 3,400,000)("Financiig"), to assist iii financing the project described in Schedule I to thisAgreement ("Project").

2.02. The Recipient may vithe raw the proceeds of the Financing in accordance withSection IV of Sch edt le 2 to this Agreement.

2.03. The Maximum Conimitinent Charge Rate payable by the Recipient on theUnwithdrawn Financing I lalance shall be one-half of one percent (1/2 of 1%) perannum.

2.04. The Payment Dat i:s are A pril 15 and October 15 in each year.

2.05. The Payment Curiren.y is Dollar.

ARTICLE III - PROJECT

3.01. The Recipient deiclates it; commitment to the objectives of the Project. To thisend, the Recipient shall cirry out the Project through its Ministry of Finance andEconomic Affairn; in acccrdance with the provisions of Article IV of the GeneralConditions.

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3.02. Without limitation upon tie provisions of Section 3.01 of this Agreement, andexcept as the Recipient an J the Association shall otherwise agree, the Recipientshall ensure that tie lProje .t is carried out in accordance with the provisions ofSchedule 2 to this kgreem mt.

ARTICLE IV - I.FFECTIVENESS; TERMINATION

4.01. The Effectiveness Deadlii e is the date ninety (90) days after the date of thisAgreement.

4.02. For purposes of Secticn 8.115 (b) of the General Conditions, the date on which theobligations of the Rtec pier t under this Agreement (other than those providing forpayment obligations) sha I terminate is twenty years after the date of thisAgreement.

ARTICLE V - I jEPRESENTATIVE; ADDRESSES

5.01. Except as proviced in Section 2.02 of this Agreement, the Recipient'sRepresentative is il s IV inisi er responsible for finance and economic affairs.

5.02. The Recipient's Adldrcss is

Ministry o 'Filanc: and Economic AffairsThe QuadriingleBanjulRepublic of The G imbia

Facsimile:

220-4227-954

5.03. The Association's Adcress is:

International Developrient Association1818 H Str,et, N.W".Washington, D.C. 204 33United States of Aimer ca

Cable: Te ex: Facsimile:

INDEVAS 24 3423 (MCI) 1-202-477-6391Washington, D.C.

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AGREED at A;2Or A0 L [,re S e as ofthe day and year first abo,,,e writt<

kEPUBLIC OF THE GAMBIA

y ly

Authorizetipresentative

Name: G S

Title: \dÜ G\

I TERNATIONAL DEVELOPMENT ASSOCIATION

B

Authorid Representative

Name:

Title:

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SCHEDULE 1

Project Description

The objective of tie Proje :t is to increase the capacity of the Recipient in publicresource management.

The Project consists cf the following parts:

Part 1: Support for IFMIlS Rollout, Interfaces and System Training

I. The provision of IFMIS hardware for: (i) the extension of the technicalinfrastruct-ire to addit ona IFMIS sites with additional workstations and printers;and (ii) the exparisioi of the capacity of the existing data center and disasterrecovery sites wit[ ad litio ial servers.

2. The provision of the PMI; system and application software.

3. The installation and confil uration of the IFMIS network through the provision ofequipment for the ;ett ing L p of the local area network and the wide area network,as well as the estalilishmer t of system interfaces.

4. Management and m )nitc ring of the IFMIS installation, configuration andimplementation, through tl e provision of goods, equipment and training.

5. Provision of IFM IS syste - training and certification for the core applicationteam and the core technic, I team, as well as training on report development andend-user training.

6. Provision of techn cal assi ;tance for the transfer of IFMIS skills to the end usersof the IFMIS system.

7. Implementation and opera ionalization of new IFMIS modules and interfaces toexpand its apabililies and scope.

S. Improvement of I FMI information and communication technologyinfrastructure and data ceni res to to support the IFMIS expansion.

9. Provision of advisory sen ices and training on systems integration and changemanageme it to the rel evan: stakeholders.

10. Development and imple nentation of the ERMS and strengthening theinstitutional capacily cf NF.S.

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Part 2: New IFMIS Activities

The carrying out of tusin:ss process review workshops and the implementationof a sensitization ;arr paig n aimed at explaining how the IFMIS will change thebusiness process.

2. The provision of the recesiary IFMIS licenses.

3. The provision of service! for the validation of human resources and payrollrecords.

Part 3: Communications and Ch inge Management

The implementation of a sns tizal ion and information program on IFMIS use, includingthrough the carrying out of' wcrksh ps and seminars.

Part 4: Accounting and IT Capai ity Building for Sustainability

I. Provision of overs.as training for staff members of the Recipient in professionalaccounting and of T cours -s coordinated by the DNT.

.2. Provision of local iraining for at least 60 staff members of the Recipient enrolledin professional acc:unting md IT courses.

3. Capacity bjilding of DNT in accounting, financial management and IT, throughthe provision of library boc ks and equipment.

Part 5: Project Implemenl:atiDn Support

Project coordinaticn and nar agei lent, including through the financing of OperatingCosts, expenditures related to mor itoring and evaluation, financial audits, training, andcommunication.

Part 6: Support to Nation,al Statih tical Capacity Building

Carrying out of a program to str.,ngthen the Recipient's national statistics capacity,including: (i) provision of adv sory services to relevant GBoS staff; (ii) scholarships fortwo GBoS staff to purse statisiics t-aining abroad; (iii) carrying out of a survey on datacissemination; and (iv) provision of equipment and software to GBoS.

Part 7: Support for the Prepa ration of an Energy National Study

Carrying out of a national e-erg strategy study and an assessment of NAWEC'sfinancial management systei and re lated action plan.

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SCHEDULE 2

Project Execution

Section I. ltuplemeiita:ion krrangements

A. Institutional Arr angeme rats

1. The Recipient shall ma ntain throughout Project implementation, a Projectsteering -ommitl:ee (the "Steering Committee"), a Project implementingcommittee (the "Project Implementing Committee") and a Project coordinationunit within MoFFA the 'PCU"), with responsibilities and procedures set forthbelow and with ccmpcsition, functions and resources satisfactory to theAssociation:

(a) Sleering Comami tee

(i) Tie Stee ing Committee shall be headed by the PermanentSocrctary of the Recipient's MoFEA and composed of, interaiia, repiesentatives of the Gambia Revenue Authority, theNaticnal ,udit office, and key sector ministries.

(ii) T ie Steer ng Committee shall be responsible for:

(A) R viewing the periodic assessments of work plans andbudgets carried out by the PCU and ensuring theirc(nsistency with the Program;

(EI) Pi ovide overall strategic orientation in the execution ofthe Project; and

(C) T tking measures to facilitate resolution of problems orc( nflicts that may arise during the course of the Project.

(b) Project Impleme iting Committee

(i) The 1roj ct Implementing Committee shall be headed by theDirector cf DNT and composed of, inter alia, representatives ofD'T. the PCU, the MoFEA, the Ministry of the Recipient incl arg. of planning, and the Project coordinator. The ProjectInpl men:ing Committee shall meet at least monthly.

(ii) The F roje. t Implementing Committee shall be responsible for:

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(A) B eviewing the periodic assessments of work plans andb idgets carried out by the PCU and ensuring theirc )nsistency with the Project's development objectives;

(B) C verseeing the execution of the Project and provides rategic orientation;

(C.) T iking measures to facilitate resolution of problems orc()nflicts that may arise during the course of the Project;

()) F icilitating the coordination of the Project's activitiesai mong the entities represented in the SteeringC )mmittee, and making recommendations in view of therc moval of any impediment to the achievement of theP oject's objectives;

([.) Pi oviding comments on reports and reviews prepared byP1U for the benefit of the Association; and

(F) A )proving the work plans, updated Procurement Plansat d related budgets submitted by the PCU.

(c) PCU

(i) The PCL shall be in charge of coordination of Projectirr p le men ation.

(ii) The FCU shall consist of the following key staff with terms ofre :erence, qualifications and experience satisfactory to theAssociaticn: a Project coordinator; a procurement specialist; amonitJring; and evaluation specialist, an administration andfir anc ial ianager.

(iii) Tc this end, the Recipient shall, throughout Projectimpleineni ation, maintain the PCU with responsibilities set forthbelow and with composition, functions and resources satisfactoryto i:he Association:

(A) O erseeing the day-to-day execution of the Project;

(Bi Ide ntifying necessary Project adjustments based onm( nitoring and evaluation results;

(C Prtparing updated Procurement Plan and related budgetsto be submitted to the Project ImplementationCcmmittee and the Association for approval;

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(D) Carrying out Project financial management andp ocurement activities; and

(L) N onitoring and evaluating the Project and preparingP oject progress reports and monitoring and evaluationrt ports.

B. Anti-Corruption

The Recipient shall erisuro that the Project is carried out in accordance with theprovisions of the /,nti -Cor -uption Guidelines.

C. Manuals

1. The Recipient sh I1 rot a nend, abrogate, repeal, suspend, waive, or otherwisefail to enforce, o- permii to be amended, abrogated, repealed, suspended orwaived, the Projoct Implementation Manual or the Financial ManagementProcedures Manua I, or an provision thereof without the prior written approvalof the Association In casc of inconsistency between this Agreement, on the onehand, and the Project Implementation Manual or the Financial ManagementProcedure Manual, on the other hand, the terms of this Agreement shall prevail.

Section II. Project Moni torii g, Reporting and Evaluation

A. Project Reports

The Recipient shal monitc r and evaluate the progress of the Project and prepareProject Reports in iccordai ce with the provisions of Section 4.08 of the GeneralConditions and on the ba, is of indicators acceptable to the Association. EachProject Report shal I cover the period of three months, and shall be furnished tothe Assocktion no: laier t an thirty (30) after the end of the period covered bysuch report

For purposes of Scction 4 08 (c) of the General Conditions, the report on theexecution of the Project anl related plan required pursuant to that Section shallbe furnished to the kss:cial ion not later than six months after the Closing Date.

B. Financial Manageneut, F. nancial Reports and Audits

1. The Recipient shall ni inta n or cause to be maintained a financial managementsystem in accordaice wit i the provisions of Section 4.09 of the GeneralConditions.

2. The Recipient shall prepart and furnish to the Association not later than forty-five (45) days after the end of each calendar quarter, interim unaudited financial

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reports for the Project co ering the quarter, in form and substance satisfactory tothe Association.

3. The Recipient shall I[ave Its Financial Statements audited in accordance with theprovisions of Sectioii 4.( 9 (b) of the General Conditions. Each audit of theFinancial Statemcnts shall cover the period of one fiscal year of the Recipient.The audited Financial St tements for each such period shall be furnished to theAssociation not lai:er :han six months after the end of such period.

Section III. Procuremn en

A. General

I1. Goods and Non-consult ng Services. All goods and non-consulting servicesrequired f)r the Project and to be financed out of the proceeds of the Financingshall be procured in accoidance with the requirements set forth or referred to inSection I of the Procureme nt Guidelines, and with the provisions of this Section.

2. Consultants' Services. /ll consultants' services required for the Project and tobe financed out of th pro .eeds of the Financing shall be procured in accordancewith the -equiremen .s st t forth or referred to in Sections I and IV of theConsultani Guideline , an<d with the provisions of this Section.

3. Definitions. Thc capita ized terms used below in this Section to describeparticular procurement m.-thods or methods of review by the Association ofparticular contracts, refer to the corresponding method described in theProcurement Guid:lines, cr Consultant Guidelines, as the case may be.

B. Particular Methoils of Pi ocurement of Goods and Non-consulting Services

1. International Compttitive Bidding. Except as otherwise provided in paragraph2 below, goods and non- :onsulting services shall be procured under contractsawarded on the ba!i is (if In1ernational Competitive Bidding.

2. Other Methods ol*Procu -ement of Goods and Non-consulting Services. Thefollowing table specilies he methods of procurement, other than InternationalCompetitive Bidding, which may be used for goods and non-consulting services.The Procurement 1 Ian shall specify the circumstances under which such methodsmay be used:

Procurement M!thod(a) National Compeftive Bidding(b) Limited Internatignal Bidding(c) Sho ping(d) Direct Controcting

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3. The procurement proced ire to be followed for National Competitive Biddingshall be :he opeli tende ing set forth in the Gambia Procurement Act 2001provided, however, :hat such procedure shall be subject to the provisions ofSection I and Pairag -aph; 3.3 and 3.4 of the "Guidelines for Procurement ofGoods, Works, and Noi-Consulting Services under IBRD Loans and IDACredits & Grants by Wor d Bank Borrowers" (January 2011) (the "ProcurementGuideline;") and .he Following additional provisions:

(i) Prospective )iddors will be provided four weeks, from the date ofpublication cf th - invitation to bid or the date of availability of thebidding oc imets, whichever is later, for the preparation andsubmission o- bid;;

(ii) Bidding dicurnen s acceptable to the Association shall be used, and shallbe preparcd s) as -o ensure economy, economy, efficiency, transparency,and broaJ consistency with the provisions of Section I of theProcuremcnt Guid-lines;

(iii) Invitation for bid: will be advertised in a national newspaper of widecirculatior, cr ir the official gazette provided that it is of widecitculatior, or on widely used website or electronic portal with freenational acd iliterrational access;

(iv) Bids shall submittd in a single envelope;

(v) bid evaluation criieria, bidder's qualifications criteria, and the contractaward critcria shal be clearly specified in the bidding documents;

(vi) Nc margin of )refi rence shall be granted to domestic bidders;

(vii) Eligible bidders, i icluding foreign bidders, shall not be excluded fromthe compel ition;

(viii) The proce[urcs will include the publication of the results of evaluationand of the award o 'the contract;

(ix) The bidding doct ment and contract as deemed acceptable by theAs!;ociatioin shall include provisions stating the Bank's policy to sanctionfirms or indiv dua s, found to have engaged in fraud and corruption asdefined in ihe :roc irement Guidelines; and

(x) In accordance with the Procurement Guidelines, each bidding documentand contract financed out of the proceeds of the Financing shall providethai: bidder.;, s ippl ers and contractors, and their subcontractors, agents,personnel, consultznts, service providers, or suppliers, shall permit the

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Association tD ins pect all accounts, records, and other documents relatingto the submi;sior of bids and contract performance, and to have themaudited ly audit rs appointed by the Association. Acts intended tomaterially irrped( the exercise of the Association's inspection and auditrights prmvided for in the Procurement Guidelines constitute anobstructive practi e as defined in the Guidelines.

C. Particular Methuds Ef Pi ocurement of Consultants' Services

Quality- and Cost-based Selection. Except as otherwise provided in paragraph2 below, c onsulta 'its' serN ices shall be procured under contracts awarded on thebasis of Qiality and Cost- )ased Selection.

2. Other Methods o' Procu -ement of Consultants' Services. The following tablespecifies riethods of aroc irement, other than Quality and Cost-based Selection,which may be use,:l fcr consultants' services. The Procurement Plan shall specifythe circumstances under w iich such methods may be used.

Procurement Method(a) Least-Cost Selecion(b) Selection Ba6ed on C )nsultant's Qualifications(c) Single Source Seection(d) Indivdual Consttan. s

3. Provisions Applicable to Procurement of Goods and Consultants' Servicesinitiated prior to the dato of this Agreement. Notwithstanding the terms andconditions of this Sect ion III (Procurement) of this Schedule 2 to this Agreement:(i) to the cxtent tf eI iitia ion of Procurement Process in respect of goods andservices to be finanicec out of the proceeds of the Financing occurred prior to thedate of this Agreement; ;,nd (ii) there are no proceeds remaining under theOriginal Financing to fina ice such goods and services; then, on an exceptionalbasis only and sub ect to t] e Association's prior no-objection, Section III of thisSchedule shall nct apply to the procurement of such goods and services;provided, however. that thc provisions of Section III (Procurement) of Schedule2 to the Original Financing Agreement, as they read at the time of such Initiationof Procure nent Proce ss, :,hall apply to the procurement of such goods andservices.

1). Review b the Assi ciation of Procurement Decisions

The Procurement Plan shall set forth those contracts which shall be subject to theAssociation's Prior Reviem. All other contracts shall be subject to Post Reviewby the Association.

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Section IV. Withdrawal of the Proceeds of the Financing

4. General

1 The Recipient may withdraw the proceeds of the Financing in accordance withthe provisions of Article II of the General Conditions, this Section, and suchadditional instruci ions as he Association shall specify by notice to the Recipient(including the "World B, nk Disbursement Guidelines for Projects" dated May2006, as revised fi,ort time to time by the Association and as made applicable tothis Agreement pUrsuEnt t such instructions), to finance Eligible Expenditures asset forth in the tab le i i pal agraph 2 below.

2. The following table specilies the categories of Eligible Expenditures that may befinanced cut of tho proceeds of the Financing ("Category"), the allocations of theamounts of the Fiiiancing o each Category, and the percentage of expenditures tobe financed for Eligible E:.penditures in each Category:

Category Amount of the Percentage ofFinancing Allocated Expenditures to be(expressed in SDR) Financed

(inclusive Taxes)

(1) Goods, 3,400,000 100%Cons iltants'Servizes (inc udingaudits) and non-consL.Itingservices, Trainin),and OperatingCosts for Pai s 1 7,1.8, 1.9. 1.10. 5, 5and 7 of the fProj,ct

TOTAL 4MOUNT 3,400,000

B. Withdrawal ConI itions; Withdrawal Period

1 . Notwithstanding the rrovi ions of Part A of this Section, no withdrawal shall bemade for payments mkde rior to the date of this Agreement.

2. The Closing Date is D.cen ber 31, 2018.

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Section V. Other Uidertakigs

I. The Recipient shall by rot later than six (6) months after the Effective Daterecruit in accordncc wiih the provisions of Section III of this Schedule, theexternal auditors referTed o Section II.B.3 of Schedule 2 of this Agreement.

2. The Recipient shill by not later than three (3) months form the Effective Datecomplete the migraticn of IFMIS to the new web-based platform (Epicore 9.0.5).

3. The Reciient shall not amend, extend, abrogate, repeal, suspend, waive,(including issuing ary cl ange order thereto) or otherwise fail to enforce, orpermit to be amended, a )rogated, repealed, suspended or waived, the IFMISPhase III Contract, or any provision thereof without the prior written approval ofthe Association.

Section VI. Ainendmentb to t lie Original Financing Agreement

A. The Origiral Finaticing Ajreement is amended as follows:

1. Schedule I to the ilgreemc nt is deleted in its entirety and replaced by Schedule Ito this Agr.ement.

2. Section II.A.2 of Scf edule 2 is deleted in its entirety and replaced by the following:

"For purposes of Seci ion 1.08 (c) of the General Conditions, the report on theexecution of the Project and related plan required pursuant to that Section shallbe furnished to the Associa tion not later than six months after the Closing Date ofthe Additicnal Finincing Agreement."

3. A new section 3 is added t) Section 3.B of Schedule 2 of the Original FinancingAgreement as follows:

3. The procurement )rocedure to be followed for National CompetitiveBidding shall be the open tendering set forth in the GambiaProcuremeat Act 1001 provided, however, that such procedure shall besuUject to ihe provisions of Section I and Paragraphs 3.3 and 3.4 of the"Guideline; for P ocurement of Goods, Works, and Non-ConsultingServices widei IBI D Loans and IDA Credits & Grants by World BankBorrowers" (January 2011) (the "Procurement Guidelines") and thefollowing addi :ionz I provisions:

(xi) Prospectivc bidder3 will be provided four weeks, from the date ofputlication of the invitation to bid or the date of availability of thebidding document;, whichever is later, for the preparation andsubmission of bids;

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(xii) Bidding cocLments acceptable to the Association shall be used, and shallbe prepare.d so as to ensure economy, economy, efficiency, transparency,and broad :ons stency with the provisions of Section I of theProcurement Guic elines;

(xiii) Invitation fi bid; will be advertised in a national newspaper of widecirculatioii, or it the official gazette provided that it is of widecirculatioti, cr or widely used website or electronic portal with freenational and iritert ational access;

(xiv) Bids shall suEmitt,.d in a single envelope;

(xv) bid evaluEtion cri eria, bidder's qualifications criteria, and the contractaward critoria shal be clearly specified in the bidding documents;

(xvi) Nc margin of prefirence shall be granted to domestic bidders;

(xvii) Eligible bidders, i icluding foreign bidders, shall not be excluded fromthe compet ition;

(xviii) Th. procedurcs w 11 include the publication of the results of evaluationand of the aw,rd o 'the contract;

(xix) Tfe bidding doc iment and contract as deemed acceptable by theAssociation shall i clude provisions stating the Bank's policy to sanctionfirms or indiv duals, found to have engaged in fraud and corruption asdefined in 1 he :roc irement Guidelines; and

(xx) In accordaiice with the Procurement Guidelines, each bidding documentand contract firianc.-d out of the proceeds of the Financing shall providethai bidder;, siupplie.rs and contractors, and their subcontractors, agents,personnel, consultants, service providers, or suppliers, shall permit theAssociatior to inspe ct all accounts, records, and other documents relatingto the submission of bids and contract performance, and to have themaudited by auditor s appointed by the Association. Acts intended tomaterially inpode 1he exercise of the Association's inspection and auditrights provided for in the Procurement Guidelines constitute anobsiructive practice as defined in the Guidelines."

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3. A new parag-aph (E) is added to Section 3 of Schedule 2 of the OriginalF nancing Agreer ient as follows:

"(E) Provisions Appl cable to Procurement of Goods and Consultants'Services initiat .d prior to the date of this Amendment.Natwithstanding :he applicability of the terms and conditions of thisScction III (FrocL rement) of this Schedule 2 to this Agreement as of thedate of t-iis amendment, to the extent the Initiation of ProcurementProcess ii rspec:t of goods and service to be financed out of theproceeds :f the Financing occurred prior to the date of this amendmentthen, on an e ccep:ional basis only and subject to the Association's priornco-objection, the Zecipient may, for the procurement of such goods andservices, apply the Guidelines: Selection and Employment of Consultantsb) World Bznk liorrowers" published by the Bank in May 2004 andrevised in October 2006 and the Guidelines: Procurement under IBRDLoans anc IDA C edits" published by the Bank in May 2004 and revisedin Octobei- 2006.

4. The followini definitions in the Appendix to the Original FinancingAgreement are in:luded or replaced in their entirety by the definitionshere below, w ith r rospective effect from the date of this Agreement:

"3. "Consultant Gui lelines" means the "Guidelines: Selection andEmployment of C:ns iltants under IBRD Loans and IDA Credits and Grants byWorld Bark Borrowers" p iblished by the Bank in January 2011".

"16. "Procurerrent Guidelines" means the "Guidelines: Procurement ofGoods, Works and Non-cc nsulting Services under IBRD Loans and IDA Creditsand Grants by World Bank Borrowers" published by the Bank in January 2011".

"23. "Additionl Fnancing Agreement" means the financing agreement for aIntegrated Financial Maragement Information System Project between theRecipient and the Associat on (Grant No. H880).

"24. Initiation of Pro:urement Process" means, in connection with theprocurement of a gooc, work or service, the date on which the invitation to bid orthe quote requested fcr su:h good or work or the request for proposals for suchservice is issued."

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APPENDIX

Section I. Definitiouis

"Anti-Corruption Guidel nes" means the "Guidelines on Preventing andCombating Fraud and Cot ruption in Projects Financed by IBRD Loans and IDACredits and Grants", c ated October 15, 2006 and revised in January 2011.

"Category" means a category set forth in the table in Section IV of Schedule 2 tothis Agreement.

3. "Consultart Guidcliics" rieans the "Guidelines: Selection and Employment ofConsultants under IBRD Loans and IDA Credits and Grants by World BankBorrowers" dated anuary !011.

4. "DNT" means the )irector ite of National Treasury of the Recipient.

5. "ERMS" treans El;-ctrDnic Records Management System.

6. "Financial Manage me it P ocedures Manual" means the manual referred to inSection I.C. I (b) o' Schedt le 2 to this Agreement, as the same may be amendedfrom time to time vi:h tf e prior approval of the Association, and such termincludes any schedules to tI e Financial Management Procedures Manual.

7. "Gambia Revenue Aut iorit v" means the tax authority of the Recipient.

8. "GBoS" means the G.ainbia Bureau of Statistics and any successors thereto.

9. "General Conditions" m ans the "International Development AssociationGeneral Conditions for Cre its and Grants", dated July 3 1, 2010.

10. "IFMIS" reans the Intelrated Financial Management Information Systemfinanced under the Original Financing.

1. "IFMIS Phose III Con:ract' means: (i) the contract signed between Soft TechConsultants Ltd and tie F-ecipient dated January 2, 2013; and (ii) the newcontract to be signed by the Recipient and a contractor to expand and implementthe IFMIS system under the Project and in accordance to this Agreement.

12. "IT" means nforma:ion tecf nology.

13. "MoFEA" means the Minist y of Finance and Economic Affairs of the Recipient,and any successor th erelo.

I4. "National Audit office" mea is the national audit authority of the Recipient.

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5. "NAWEC" the National Water and Electricity Company a public water andelectricity utility of tf e Re cipient established and operating under the laws of theRecipient.

6. "NRS" means the R,e ipiei it's National Records Service.

17. "Original Financ ng Ag eement" means the financing agreement for theIntegrated Financial Maiiagement Information System Project between theRecipient and the Associa ion, dated July 8, 2010, as amended to the date of thisAgreement (Grant No H5 80-GM).

18. "Original Project- nean: the Project described in the Original FinancingAgreement.

19. "Operating Costs" means the incremental operating expenses, based on annualbudgets approved :>y the 4 ssociation, incurred by the PCU, on account of officesupplies, fuel and nai iten.nce of vehicles, maintenance of equipment, telephoneand other communicitiors charges, office rent and insurance for vehicles,motorcycles and offic- eq iipment and furniture, bank and services fees, traveland supervision, but excluc ing salaries of the Recipient's civil service.

20. "PCU" means th(! project coordination unit for the Project referenced inSection I.A.1 of Schedule 2 of this Agreement, established by the Recipient byAdministrative Let.er No. I SPEFG/07/Part /2008 dated September 29, 2009.

2 1. "Procurement Guidelir es" neans the "Guidelines: Procurement of Goods, Worksand Non-consultinj Services under IBRD Loans and IDA Credits and Grants byWorld Bank Borrowers" da ted January 2011.

:2. "Procurement Plan' mean the Recipient's procurement plan for the Project,dated August 5, 21)13 anc referred to in paragraph 1.18 of the ProcurementGuidelines and panigraph 1 25 of the Consultant Guidelines, as the same shall beupdated fro m time to time i i accordance with the provisions of said paragraphs.

23. "Project Implemerting Committee" means the committee for the Projectreferenced in Sectic n I. A. I )f Schedule 2 of this Agreement, established pursuantto the Administrative Letter No. ISPEFG/07/Part /2008 datedSeptember 29, 200S.

24. "Project Impleme:tation Manual" means the manual referred to inSection I.C. 1 (a) of Se edul e 2 to this Agreement, as the same may be amendedfrom time to time wit- tho prior approval of the Association, and such termincludes any schedules to th,- Project Implementation Manual.

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!5. "Steering Commiltee" or "SC" means the steering committee for the Programreferenced in Sectioi I.A .1 of Schedule 2 of this Agreement, pursuant to theAdministrative Lc ter No. ISPEFG/07/Part /2008 dated September 29, 2009.

26. "Training" means thc trai ring of persons under the Project, including seminars,class room trainir g, wyork ;hops, study tours, and on the job training, and coversthe following costs associ ited with such activity: travel and subsistence costs fortraining participarts, :osts associated with securing the services of trainers, rentalof training facilitios, prep, ration and reproduction of training materials, and othercosts directly relai ed .o tr ining preparation and implementation.