Procurement Plan

I. General
  1. Project information: NIGERIA: Economic Reform and Governance Project

Project Implementing Agencies: Office of the Accountant General of the Federation (OAGF), Office of the Auditor General for the Federation (OauGF), Nigerian Accounting Standards Board (NASB), Public Procurement Bureau (PPB), Federal Inland Revenue Service (FIRS), Economic and Financial Crimes Commission (EFCC), Bureau of Public Service Reform (BPSR), Project Coordination Unit (PCU), National Pension Commission (PENCOM), and Federal Office of Statistics.

2.Bank’s approval Date of the Procurement Plans Nov. 9, 2004

3.Date of General Procurement Notice: December 9, 2004

4 Period covered by these Procurement Plans: Jan., 2004 –June, 2005

II. Goods and Works and non-consulting services.
  1. Prior Review Threshold: Procurement decisions subject to Prior Review by the Bank as stated in Appendix 1 to the Guidelines for Procurement.

Procurement Method / Prior Review Threshold
(US$ equivalent) / Comments
1. / ICB(Works) /  500,000 / ALL
2. / NCB (Works) / 500,000 / First Two Contracts
3. / ICB (Goods) /  250,000 / ALL
4. / NCB (Goods) /  50,000 &  150,000 / First Two Contracts

2.Prequalification.Bidders for …..shall be prequalified in accordance with the provisions of paragraphs 2.9 and 2.10 of the Guidelines.

  1. Proposed Procedures for ….. (as per paragraph. 3.17 of the Guidelines: N/A.
  1. Reference to (if any) Project Operational/Procurement Manual: Items to be financed under ….. procured in line with rules in the Operational Manual.
  1. Any Other Special Procurement Arrangements: N/A

6. Procurement Packages with Methods and Time Schedule (Summary)

1 / 2 / 3 / 4 / 5 / 6 / 7 / 8 / 9
Ref. No. / Contract
(Description) / Estimated
Cost
(US$ million equivalent) / Procurement
Method / Prequalification (yes/no) / Domestic Preference
(yes/no) / Review
by Bank
(Prior / Post) / Expected
Bid-Opening
Date / Comments
Ministry of FederalCapitalTerritory (MFCT)
Office Equipment - Computers, Accessories, Hardware, Software, and Working materials & (ii) Office Set-Up and Furnishing / 90,000.00 / NCB / NO / YES / PRIOR / 02/01/05
Operational Vehicle (2) / 70,000.00 / NCB / NO / YES / PRIOR / 02/01/05
Infrastructure & Connectivity (LAN, CPUs, Office Equipment) For 110 Users. [Maintenance Cost Factored in Cost] / 725,000.00 / ICB / NO / YES / PRIOR / 04/12/05
Vehicle Maintenance, Fueling, Advertisements, Publications, Incidentals, etc. / 89,312.00 / SOE / NO / YES / POST / NA
Accounting Standard Board (NASB)
Purchase, installation of LAN and internet infrastructure / 500,000.00 / ICB / NO / NA / PRIOR / 03/28/05
Desk and Laptops Computers, Servers, UPS, Printers, Softwares Installations, Training and Maintenance / 290,000.00 / ICB / NO / NA / PRIOR / 03/28/05
Project implementation vehicles (seven vehicles) / 210,000.00 / ICB / NO / NA / PRIOR / 12/31/04
Photocopiers (2 Nos) / 7,000.00 / Shopping / NO / NA / POST / 01/28/05
Accounting, Finance, Taxation Books etc / 30,000.00 / Shopping / NO / NA / POST / 01/28/05
Office furnitures and fixtures / 30,000.00 / Shopping / NO / NA / POST / 01/28/05
Preparation and Printing of IAS, IPSAS, , Course Materials ect / 70,000.00 / NCB / NO / NA / POST / 03/28/05
Presentation equipment and materials etc / 20,000.00 / Shopping / NO / NA / POST / 03/28/05
Office of the Accountant General of the Federation (OAGF)
Purchase, installation of WAN, and improvement of OAGFHQ LAN, LAN and internet infrastructure for the treasury training school and maintenance of equipment / 13,700,000.00 / ICB / NO / YES / PRIOR / 12/31/05
Purchase of Computer, UPS, Printers and installation and maintenance / 830,000.00 / ICB / NO / YES / PRIOR / 07/31/05
Project operational vehicles (5 vehicles) / 140,000.00 / NCB / NO / NO / PRIOR / 03/31/05
Purchase of Photocopiers / 16,000.00 / Shopping / NO / NO / POST / 02/28/05
500 KVA Electric Generators (6 sets) / 1,400,00.00 / ICB / NO / YES / PRIOR / 02/28/05
Office of the Auditor General of the Federation (OauGF)
The development and implementation of LAN in HQ and Zonal Offices, and WAN to link up HQ and Zonal Offices, printers and maintenance of equipment / 6,230,000.00 / ICB / NO / NA / PRIOR / 02/28/05
Purchase of Computer, UPS, Printers and installation at HQ and Zonal offices and maintenance / 470,000.00 / ICB / NO / NA / PRIOR / 02/28/05
Project operational vehicles (5 vehicles) / 140,000.00 / NCB / NO / NA / PRIOR / 12/20/04
Printing of Audit Reports / 100,000.00 / NCB / NO / NA / POST / 09/30/05
Purchase of Binding Machines and Shredders / 15,5000.00 / Shopping / NO / NA / POST / 02/28/05
Purchase of Photocopiers / 16,000.00 / Shopping / NO / NA / POST / 02/28/05
Electric Generators / 91,000.00 / NCB / NO / NA / POST / 02/28/05
Economic and Financial Crimes Comisión (EFCC)
Purchase, installation of (a) automated receipts,STRs and and CTrs, (b) Deployment of Robust Document System, (c) Deplyment of Secured VPN and (d) Acquire Secured Storage Devices / 180,000.00 / NCB / NO / NO / POST / 02/14/05
Computer Laboratory/Support Desk (Laptops Computers, Servers, Scanners, Fax machines, UPS, Printers, Softwares Installations, PDAs, Network Equipment, Furnitures and Fixtures, Training and Maintenance) / 350,000.00 / ICB / NO / YES / PRIOR / 03/28/05
Library equipment and books / 60,000.00 / NCB / NO / NO / POST / 02/14/05
Audio studio equipment, video studio equipment / 26,000.00 / Shopping / NO / NO / POST / 01/28/05
Furnishing and Partitioning etc / 15,000.00 / Shopping / NO / NO / POST / 01/28/05
Computer (Desktop and Laptops), Servers, UPS, Printers / 500,000.00 / ICB / NO / YES / PRIOR / 03/28/05
LAN and Power, Server Room Preparation, Telephoney and Internet system / 320,000.00 / ICB / NO / YES / PRIOR / 03/28/05
Integrated case management solutions / 680,000.00 / ICB / NO / YES / POST / 03/28/05
Books and forensic equipment / 200,000.00 / NCB / NO / NO / POST / 02/14/05
Nacional Pension Comisión (PENCOM)
Software & Licensing / 2,344,034.00 / ICB / No / yes / Prior / 03/15/05
Computer Hardware & Communication Equipment / 1,289,278.00 / ICB / No / Yes / Prior / 06/15/05
Computer Hardware / 130,000.00 / NCB / No / Yes / Prior / 02/19/05
Project Administration (Supplies) / 49,900.00 / Shopping / NO / Yes / post / 02/15/05
Federal Inland Revenuie Service (FIRS)
Infrastracture & Connectivity(LAN, CPU etc) / 725,000.00 / ICB / NO / YES / PRIOR / 02/09/05
Communication Infrastracture (WAN) / 300,000.00 / ICB / NO / YES / PRIOR / 02/09/05
Federal Office of Statistics
Purchase of Vehicles, Motorcycles, Boats and Generators / 1,371,300.00 / ICB / NO / YES / PRIOR / 04/05
Purchase of Computer Hardware, Software License, Printers, Scanners, Photocopiers and fax machine / 759,600.00 / ICB / NO / YES / PRIOR / 04/04
Purchase of GIS and GPS Equipment / 164,600.00 / NCB / NO / YES / PRIOR / 0305
Internet,Telephone Installations, LAN and WAN networks / 91,200.00 / NCB / NO / YES / PRIOR / 03/05
Equipment rehabilitation & refurbishment / 150,00.00 / NCB / NO / NO / POST / 03/05
Federal Ministry of Finance
Infrastructure connectivity (LAN, CPUs, Office Equipment, etc) / 725,000.00 / ICB / NO / YES / PRIOR / 05/19/05

Note. ICB: International Competitive Bidding

NCB: National Competitive Bidding
III. Selection of Consultants
  1. Prior Review Threshold: Selection decisions subject to Prior Review by Bank as stated in Appendix 1 to the Guidelines Selection and Employment of Consultants:

Selection Method / Prior Review Threshold
(US$ equivalent) / Comments
1. / QCBS (Firms) / >100,000 / ALL
2. / Single Source (SS)/Firms/ Individual / All / ALL
3. / Individual Consultants (IC) / >50,000 / ALL
4. / Consultant Qualification (CQ) / N/A / TOR
5. / Training / 15,000 / ALL
  1. Short list comprising entirely of national consultants: Short list of consultants for services, estimated to cost less than $100,000 equivalent per contract, may comprise entirely of national consultants in accordance with the provisions of paragraph 2.7 of the Consultant Guidelines.

This may include: --

3.Any Other Special Selection Arrangements:

4.Consultancy Assignments with Selection Methods and Time Schedule

1 / 2 / 3 / 4 / 5 / 6 / 7
Ref. No. / Description of Assignment / Estimated

Cost

(US$ equivalent) / Selection
Method / Review
by Bank
(Prior / Post) / Expected
Proposals Submission
Date / Comments
Ministry of FederalCapitalTerritory (MFCT)
1 No Procurement Consultant / 200,000.00 / IC / PRIOR / 02/01/05
1 No Project Coordinator (To co-ordinate implementation and utilization of Credit) / 100,000.00 / IC / PRIOR / 02/01/05
Consultancy for Functional Review of the FCT Ministerial Departments and 18 Parastatals / 100,000.00 / IC / PRIOR / 02/16/05
Consultancy for Implementing & Monitoring Disbursement of Severance Benefits / 120,000.00 / IC / PRIOR / 02/23/05
External Auditor to Monitor and Audit Severance Payment / 50,000.00 / IC / PRIOR / 03/01/05
Consultancy For Retraining & Counseling of Staff Affected by Downsizing of Ministry & Parastatals. / 100,000.00 / IC / PRIOR / 03/16/05
Consultancy For Tracer Studies to assess impact of downsizing and rate of integration of affected staff into society. / 80,000.00 / IC / PRIOR / 04/04/05
Identification TA For Specification of Workflow for A Land Management System (LMS) / 100,000.00 / IC / PRIOR / 03/01/05
Implementation of Workflow for the LMS / 500,000.00 / QCBS / PRIOR / 04/01/05
Site Survey, Shipping, Staging, Project Management & Site Control / 225,000.00 / QCBS / PRIOR / 05/16/05
Metroline Feasibility Study, Structural & Engineering Design of Metroline System / 500,000.00 / QCBS / PRIOR / 03/15/05
Training Needs Assessment / 100,000.00 / CQ / PRIOR / 02/16/05
Design of IT Training Program / 100,000.00 / CQ / POST / 02/23/05
Design of Change Management Program / 100,000.00 / CQ / PRIOR / 02/23/05
Accounting Standard Board (NASB)
Design and Computerization of NASB, including LAN, and internet, web site and training needs assessment and training of staff / QCBS / 225,000.00 / PRIOR / 02/11/05
Develop framework for adoption of International Accounting Standards, including steering committees, training and workshops / QCBS / 155,000.00 / PRIOR / 02/11/05
Development of robust framework and commencement of monitoring and enforcement activities, training and workshops, public awareness campaign/advertisement, including training of SEC officials / QCBS / 660,000.00 / PRIOR / 02/11/05
Sensitization of key players and reglators in the capital market / CQ / 88,000.00 / POST / 02/15/05
Review and amendment of NASB Act No. 22 of 2003, development and adoption international public sector accounting standards and stakeholders mobilisation and assessment of implementation / QCBS / 354,000.00 / PRIOR / 04/09/05
Development and implmentation of a self-funding mechanism in line the new Act / QCBS / 175,000.00 / PRIOR / 04/09/05
Develop and establish linkages with higher institutions, reviewing and updating tertiary insitutions' acounting curriculum / QCBS / 155,000.00 / PRIOR / 04/09/05
External Auditors for OAuGF Project Component (Contract for first 3 years and extended for another two years based on performance) / LCS / 30,000.00 / POST / 01/05/05
Office of Accountant General of the Federation (OAGF)
Studies, Deployment, Workshops and Training of the Transaction Recording and Reporting System (TRRS) / QCBS / 100,000.00 / PRIOR / 03/05/05
Upgrading the TRRS from standalone to a networked arrangement-Developing requisite database / CQ / 30,000.00 / POST / 01/19/05
Design and implementation of a solid linkage between OAGF-line ministries/agencies systems and IFEMIS / CQ / 16,500.00 / POST / 01/19/05
Review of systems, COAs and FM arrangements; Identifying and installing software for IGFMS and training of staff for its use / CQ / 85,000.00 / POST / 01/19/05
Study tours, attachments, training (local and international) / QCBS / 550,000.00 / POST / 10/02/05
Developing cash planning sysytem, instititional framework for cash management, staff training of CMU and OAGF as part capacity building / QCBS / 131,000.00 / PRIOR / 04/06/05
Adoption of International Public Sector Accounting Standards (IPSASs) including workshops, training / QCBS / 165,000.00 / PRIOR / 04/06/05
External Auditors for OAGF Project Component (Contract for first 3 years and extended for another two years based on performance) / QCBS / 100,000.00 / PRIOR / 01/05/05
Annual departmental performance reporting systems including design of performance indicators, development and printing of guidelines for performance reporting and training of relevant staff / QCBS / 202,000.00 / PRIOR / 03/05/05
Development of the capability for and implementation of web-publishing / CQ / 38,000.00 / POST / 01/19/05
Review of and modernization of internal audit arrangements including stakeholders workshops / CQ / 32,000.00 / POST / 01/19/05
Training needs assessment for accounting and internal audit staff, and the development of a robust training program / CQ / 28,000.00 / POST / 01/19/05
Capacity building for accounting staff in line ministries as well as middle-level accounting staff in OAGF HQ, including training in modern public financial management practices, workshops / QCBS / 842,000.00 / PRIOR / 04/06/05
Capacity building for internal auditors in line ministries to perform modern internal audit functions, and sensitization/workshops of accounting officers in line ministries on importance of internal control and internal audit / QCBS / 622,000.00 / PRIOR / 04/06/05
Capacity building for staff in OAGF HQ, including study tours, training and workshops / QCBS / 454,000.00 / PRIOR / 04/06/05
Development of curriculum for the FederalTreasuryTraining School and Training the Trainers / QCBS / 183,000.00 / PRIOR / 10/02/05
Twinning arrangement with another TreasuryTraining School / QCBS / 200,000.00 / PRIOR / 04/06/05
Office of the Auditor General of the Federation (OauGF)
Restructuring of the OAuGF) and develope a framework for accountability needs (24 months) / QCBS / 136,000.00 / PRIOR / 01/10/05
Review and modernization of audit approaches, including the review of audit methods, techniques and reporting, and the development of audit manuals and programs (24 months) / QCBS / 300,000.00 / PRIOR / 01/25/05
Conduct of a training needs assessment for audit staff, and the development of a robust training program for different categories of auditors (One month) / CQ / 15,000.00 / POST / NA
Building staff capacity to carry out the mandate of the OAuGF in accordance with internationally recognized standards and modern audit practices including staff attachments (36 months / QCBS / 1,100,000.00 / PRIOR / 06/30/05
Development of a framework and guidelines for carrying out audit checks of government parastatals, agencies and corporations, and reporting to the National Assembly in line with the Constitution (2 months) / CQ / 40,000.00 / POST / NA
Publication of audited reports, and development of a website where the reports can be made freely available to the public and training of staff / CQ / 65,000.00 / POST / NA
Training of Computerizing operations at HQ and Zonal Offices, including acquisition and installation of special-purpose audit software / CQ / 170,000.00 / PRIOR / NA
External Auditors for OAuGF Project Component (Contract for first 3 years and extended for another two years based on performance) / QCBS / 100,000.00 / PRIOR / 11/15/04
Economic and Financial Crimes Commision (EFCC)
Financial Intelligence Consultant / SSS / 100,000.00 / PRIOR / 03/06/05
Design and implementation of radio programs / CQ / 80,000.00 / POST / 03/06/05
Design and implementation of outdoor campaign / QCBS / 300,000.00 / PRIOR / 03/06/05
Design and implementation of media capacity program / IC / 32,000.00 / POST / 02/11/05
Media Consultant / IC / 60,000.00 / PRIOR / 02/15/05
IT Consultant / QCBS / 70,000.00 / PRIOR / 02/15/05
Development of Investigative strategy / CQ / 60,000.00 / PRIOR / 02/15/05
5 Nos. Individual Contracts TAs for training curriculum development / ICS / 250,000.00 / POST / 02/15/05
2 Nos Short-term consultants / ICS / 200,000.00 / PRIOR / 03/06/05
Training the Trainers (Local and International) / IC / 30,000.00 / POST / 02/15/05
Project Coordinator / IC / 144,000.00 / PRIOR / 03/06/05
Financial Controller / IC / 110,000.00 / PRIOR / 03/06/05
Project Accountant / IC / 90,000.00 / PRIOR / 03/06/05
Procurement Advisor / IC / 90,000.00 / PRIOR / 02/15/05
3 Nos unidentified Project Advisers (3 Contracts) / ICS / 250,000.00 / PRIOR / 02/15/05
External Auditors for EFCC Project Component (Contract for first 3 years and extended for another two years based on performance) / CQ / 30,000.00 / POST / 01/05/05
National Pension Commission (PENCOM)
Development of Regulatory Framework - Implementing Regulations - Senior Consultant / IC / 505,600.00 / PRIOR / 02/15/05
Development of Regulatory Framework - Implementing Regulations - Junior Consultant / IC / 263,000.00 / PRIOR / 02/15/05
Training Need Analysis / QCBS / 43,800.00 / POST
Computation of Accrued Pensions & Rights / QCBS / 400,000.00 / PRIOR / 03/01/05
Public Education / QCBS / 24,158.00 / POST / 03/01/05
IT Strategy Study / CQ / 89,890.00 / POST / 02/15/05
Project Management Consultant / IC / 45,000.00 / POST / 02/15/05
Software Customisation / QCBS / 486,456.00 / PRIOR / 01/10/05
Project Administration and Accounting Staff Support / CQ / 75,150.00 / PRIOR / 01/10/05
Federal Inland Revenue service (FIRS)
1 Resident Consultant / IC / 600,000.00 / PRIOR / 01/10/05
2 Local Consultants / IC / 200,000.00 / PRIOR / 01/10/05
Procedures - 2 short term Advisers / IC / 550,000.00 / PRIOR / 01/10/05
2 Local Consultants / IC / 200,000.00 / PRIOR / 01/10/05
2 Short term advisers / IC / 600,000.00 / PRIOR / 01/10/05
2 Local consultants / IC / 160,000.00 / PRIOR / 01/10/05
2 short term consultants / IC / 325,000.00 / PRIOR / 01/10/05
2 Local Consultants / IC / 300,000.00 / POST / 01/10/05
World Bank Team / NA / 90,000.00 / NA / 3 Years
Federal Office of Statistics
Censuses and Surveys / 2,737,800.00 / PRIOR / 04/0504/05
Data management, Dissemination and Access / QCBS / 2,482,300.00 / PRIOR / 04/05
Statistical Master Plan Adviser / QCBS / 500,000.00 / PRIOR / 04/05
Develop IT Strategy / QCBS / 120,000.00 / PRIOR / 04/05
Develop GIS Capability / QCBS / 120,000.00 / PRIOR / 04/05
NEEDS Monitoring System / QCBS / 120,000.00 / PRIOR / 04/05
Restructuring of FOS / QCBS / 90,000.00 / PRIOR / 04/05
Integrate gender issues into data production / CQ / 90,000.00 / PRIOR / 04/05
Compile compendium of main concepts and definitions / CQ / 90,000.00 / PRIOR / 04/05
Review current methodology and instruments of data collection at NNBS / CQ / 90,000.00 / PRIOR / 04/05
Review current methodology and instruments of data collection in line ministries and states / CQ / 90,000.00 / PRIOR / 04/05
Conduct training needs assessment / CQ / 60,000.00 / PRIOR / 04/05
Develop a training programme / CQ / 60,000.00 / PRIOR / 04/05
Review FOS training school syllabus / CQ / 60,000.00 / PRIOR / 04/05
Creation of Coordination Mechanism / CQ / 60,000.00 / PRIOR / 04/05
Develop a Dissemination Policy / CQ / 60,000.00 / PRIOR / 04/05
Update the National Master Sample / CQ / 60,000.00 / PRIOR / 04/05
Resume total quality management at NNBS / IC / 30,000.00 / POST / 03/05
Construct frame of business establishment / IC / 8,000.00 / POST / 03/05
Legal Services / IC / 1,000.00 / POST / 03/05
Federal Ministry of Finance
Recruitment of two short term consultants and conduct of operational reviews / IC / 500,000.00 / PRIOR / 02/05
Recruitment of consulting firm to carry out activity to develop guidelines for monitoring performance of parastatls under the supervision of the FMF, design generic performance and reporting standards for paraststals and test run and training of Ministry staff on use of developed tools / QCBS / 500,000.00 / PRIOR / 03/05
Recruitment of consulting firm to review , develop new, codify and train FMF staff on process for appraising and evaluating the capital budget / QCBS / 500,000.00 / PRIOR / 02/05
Recruitment of two short term consultants to train FMF and other staff on MTEF / QCBS / 500,000.00 / PRIOR / 07/05
Recruitment of two short term consultants to develop and test run PET tool kit and traing FMF staff in its use / QCBS / 500,000.00 / PRIOR / 06/05
The implementing agencies will send IDA their annual training plans for IDA’s no-objection.
Note. QCBS = Quality-and Cost Based Selection
CQ = Selection Based on Consultants' Qualification
L/S = Lump Sum
I/Q = Individual Qualifications
S/S = Single Source
IV. Implementing AgencyCapacityBuilding Activities with Time Schedule

1.In this section the agreed CapacityBuilding Activities (some items could be from CPAR recommendation) are listed with time schedule

No. / Expected outcome /
Activity Description / Estimated Cost / Estimated Duration / Start Date / Comments
Ministry of FederalCapitalTerritory (MFCT)
GENERAL IT TRAINING / 150,000.00 / 02/05 – 07/06 / All Levels
NETWORK MANAGEMENT / 75,000.00 / 08/05 / IT Officers
E-GOVERNMENT STRATEGIES / 75,000.00 / IT Officers
Re-engineering Of Business Processes of Restructured Parastatals / 112,000.00 / 4 Days / Key Stakeholders & Current Staff
Retraining For Life After Severance / 174,000.00 / 3 Days / Staff affected by downsizing
Workshop on Procurement of Goods & Services / 80,000.00 / 2 Days / Business Partners, Contractors, PPP Inverstors
Workshops on Evaluation of MFCT Restructuring Exercise / 20,000.00 / 4 Days / MFCT & Parastatals
Workshop on E-Government Strategies / 80,000.00 / 3 Days / Gen Public, Business Partners
e-Government Initiatives in Andrapradesh / 29,848.90 / 1 Week / Study Tour for Team, 1st Qrt 05
Metroline System / 29,848.90 / 1 Week / Study Tour for Team, 2nd Qrt 05
Call Centers For Efficient Service Delivery / 29,848.90 / 1 Week / Study Tour for Team, 3rd rt. 05
Economic and Financial Crimes Commission (EFCC)
Training & Development / 160,000.00 / 02/15/05
Study Tours / 90,000.00 / 02/15/05
IT Training (Local and International) / 50,000.00 / 02/15/05
Local Training (Investigative technique) / 40,000.00 / 02/15/05
National Pension Commission (PENCOM)
Local Training a/ / 95,256.00 / 2 Years
Overseas Training / 124,666.00 / 2 Years
Training School / 63,400.00 / 1 Year
PROST Learning Costs / 83,600.00 / 2 Years
Public Education / 490,070.00 / 1 Year
Federal Inland Revenue Service (FIRS)
Development of institutional capacity, specialised training for various sectors like telecommunications, solid minerals, shipping, and aviation / 2,500,000.00 / 3 Years of 2-4 Weeks
ICT training (Appreciation & Technical) / 1,200,000.00 / 3 years
Federal Office of Statistics
Training / 705,600.00 / Annually
Workshop / 416,300.00 / NA
Study Tour / 50,000.00 / NA
Operational Cost / 90,000.00 / 5 Years
Federal Ministry of Finance
Local/Overseas / 414,549.00 / 2 Years

1