REPUBLIC OF KENYA Telephone: +254-(20) 3214000 HEADQUARTERS E-mail: info@oagkenya.go.ke Anniversary Towers Monrovia Street Website: www.oagkenya.go.ke OFFICE OF THE AUDITOR-GENIRA. \ P.O. Box 30o84-00100 NAIROBI Enhancing AccountabiliTy EASTRIPISDI/2020/2021/(17) 9 December 2021 Arch. Prof. Paul M. Maringa (PhD), CBS 1v4'Wq! Principal Secretary State Department of Infrastructure .. 4 N P.O. Box 30260 - 00100 \ .. NAIROBI ' NsvIA REPORT OF THE AUDITOR-GENERAL ON EAST AFRICA SKILLS TRANSFORMATION AND REGIONAL INTEGRATION PROJECT - CREDIT NO. 6334-KE FOR THE YEAR ENDED 30 JUNE, 2021 - STATE DEPARTMENT FOR INFRASTRUCTURE Enclosed, please find two sets of the report of the Auditor-General on East Africa Skills Transformation and Regional Integration Project for the year ended 30 June 2021 duly certified and the seal thereon for your retention and necessary action. Yours sincerely, N. Waithima For: Auditor-General Coy to: The Director Resource Mobilization Department National Treasury P.O. Box 30007 NAIROBI Project Coordinator State Department for Infrastructure P.O. Box 30260 - 00100 NAIROBI Regional Offices: Nairobi * Nakuru * Eldoret * Embu * Garissa * Kakamega * Kisumu * Mombasa * Nyeri * Bungoma * Kisli * Machakos 〔二 Project Name: EAST AFRICA SKILLS FOR TRANSFORMATION AND REGIONAL INTEGRATION PROJECT Implementing Entity STATE DEPARTMENT OF INFRASTRUCTURE Kenya Institute of Highways and Building Technology T/CREDIT NUMBER -6334KE. ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2021 Prepared in accordance with the Cash Basis 01 Accounting Method under the International Public Sector Accounting Standards (IPSAS) East Africa Skills For Transformation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 TABLE CONTENTS I. PROJECT INFORMATION AND OVERALL PERFORMANCE............................ 2. STATEMENT OF PERFORMANCE AGAINST PROJECT'S PREDETRMINED O B JE C T IV ES......................................-......................................................................... v i 3. CORPORATE SOCIAL RESPONSIBILITY STATEMENT/SUSTAINABILITY O B JE C T IV ES................................................................................................................. x 4. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES...................... xiii 5. REPORT OF THE INDEPENDENT AUDITOR ON THE EASTRIP PROJECT.........xv 6. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 TH JU N E 2 0 2 1 .. .....................................................................................................................1 7. STATEMENT OF FINANCIAL ASSETS AS AT 30 TH JUNE 2021...............................2 8. STATEMENT OF CASHFLOW FOR THE PERIOD 30 JUNE 2021 .........................3 9. STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS...............4 10. SIGNIFICANT ACCOUNTING POLICIES ....................................................................5 11. NOTES TO THE FINANCIAL STATEMENTS...........................................................12 12. PROGRESS ON FOLLOW UP OF PRIOR YEAR AUDITOR'S R E C O M M EN D A T IO N S ................................................................................................15 13 . A N N E X E S ................................................................. ..................................................... 16 14 . A P P P E N D IC E S ...............................................................................................................18 East Africa Skills For Transformation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 1. PROJECT INFORMATION AND OVERALL PERFORMANCE 1.1 Name and registered office Name: Kenya Institute of Highways and Building Technology (KIHBT) The project's official name is EASTRIP 1.2 Objective The key objective of the project is to increase the access and improve the quality of TVET programs in selected regional flagship TVET institutes to support regional integration in East Africa. Address The project headquarters offices is in Ngong, Kajiado County, Kenya. The address of its registered office is: Kenya Institute of Highways and Building Technology P.0 Box 57511-00100 Nairobi The project also has offices/branches as follows: Nairobi Contacts: The following are the project contacts Telephone: (254) (020)650291 E-mail principal@kihbt.ac.ke Website: www.kihbt.ac.ke 1.3 Project Information Project Start Date: The project start date is 18-12-2018 Project End Date: The project end date is 31-12-2024 Project Manager: The Project Manager is Arch. Geoffrey M. Githiri Project Sponsor: The Project Sponsor is The World Bank (ii) East Africa Skills for Transfortnation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 1.4 Project Overview Line Ministry/State The project is under the supervision of the Ministry of Department of the Education however, the Line Ministry/State Department of project Infrastructure. Project number P163399 Strategic goals of the The strategic goals of the project are as follows: project (i) Strengthening selected Regional Flagship TVT Institutes for High Quality Skills Development in priority sectors (ii) Creating national TVET enabling environments, (iii) Enhancing regional collaboration in TVET and project coordination. Achievement of strategic The project management aims to achieve the goals through the goals following means: (i) Strengthening governance and management (ii) Institutionalizing industry links (iii) Developing market relevant competence-based training programs (iv) Training of TVET managers and teachers/trainers (v) Provision of key training facilities and equipment (vi) Outreach and support for non-project TVET national institutes Other important The project is to be supervised by the Ministry of Education background information who will be the Implementing Agency of the project Current situation that the The project was formed to intervene in the following areas: project was formed to Shortage in specialized TVET skills particularly in Transport, intervene Energy, Manufacturing, agro-processing, and ICT Project duration The project started on 18th December 2018 and is expected to run until 3 1st December 2024 (iii) East Africa Skills for Transformation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 PROJECT INFORMATION AND OVERALL PERFORMANCE (Continued) 1.5 Bankers The following are the bankers for the current year: (i) Kenya Commercial Bank of Kenya (KCB) LTD A/C NO 1268775169, KAREN NAIROBI (ii) Central Bank of Kenya (CBK) 1.6 Auditors The project is audited by Office of the Auditor General 1.7 Roles and Responsibilities Names Title designation Key qualification Responsibilities Eng. Maurice S. Director KIHBT MSC-Project Project Leader Nabende Planning and Management Arch. Geoffrey M. Project Coordinator MSC - Urban Coordination of project Githiri Planning activities Caroline Kamunya Deputy Project MBA - Construction Assist the Project Coordinator Management Coordinator JoanLinda Mwaniki Deputy Project BSC - Civil Industrial Liaison Officer Coordinator Engineering (LO) Patricia Mbariu Environmental and MA - Environmental Ensure that all aspects of the Karamuta Social Safeguards Policy entire project are consistent Officer with good practices that protect the environment Robert Ouko Monitoring and Degree - Civil Ensure timely progress Evaluation Officer Engineering reports for the project as well as collection of relevant data Josephine Kirumba Procurement Officer Degree - Ensure adherence of Procurement and procurement laws and Contract regulation in the implementation of the project William Mosbei Finance Officer Degree - Finance and Finance and accounting Banking, CPA(K) procedures are observed in the implementation of the project (iv) East Africa Skills for Transfornation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 1.8 Funding summary The Project is for duration of 5 years from 2018 to 2024 with an approved budget of EUR 9,280,000 (use donor currency) equivalent to KShs. 1,086,168,320 as highlighted in the table below. Below is the funding summary: Table A: Source of Funds Source of Donor Commitment Amount received to Undrawn balance to funds date - (30/06/2021) date EUR KSh2s EUR KShs E URR KShs (A) (A') (B) (B') (A)-(B) (A)-(B) (i) Loan World 9,280,000 1,086,168,320 1,802,658.68 196,822,567 747,7341.33 889,345,753 1 Bank Total 9,280,000 1,086,168,320 1,802,658.68 196,822,567 747,7341.33 889,345,753 Table B: Application of Funds Application Amount received to date Cumulative Unutilised balance to date of funds - (30th June 2021) Amount (30th June 2021) paid to date - (30" June 2021) EUR Kshs Kshs EUR Kshs (i) Loan World Bank19,2,6 ______ _______________ W 1,802,658.68 196,822,567 56,815,565 1,282,296.23042 140,007,001.00 Total 1,802,658.68 196,822,567 56,815,565. 1,282,296.23042 140,007,001.00 1.9 Summary of Overall Project Performance: i) Budgetperformance against actual amounts for current year and for cumulative to-date, ii) Physical progress based on outputs, outcomes and impacts since project commencement / Strengthened Governance and Management / Institutionalized Industry Links / Developed market relevant competence-based training programs iii) Indicate the absorption rate for each year since the commencement of the project. (v) East Africa Skills for Transformation and Regional Integration Project (EASTFJP) Reports and Financial Statements For thefinancial year ended June 30, 2021 / Year 1 zero absorption / Year 2 0.49% absorption / Year 3 28% absorption iv) List the implementation challenges / COVID-19 Pandemic which affected the project in the following ways * A lot of the activities involved travelling across regions locally and internationally and since there was limited movement as a result of country and international lockdowns, curfew and closure of borders, these activities could not be carried out as intended. * Limited congregations which affected training activities and meetings. This meant that activities which depended on these like training activities, forums and stakeholders' meetings could not be held. The institutes limited ICT infrastructure also affected its ability to conduct such activities online. / Delay in obtaining no-objection from the World Bank on procurement of goods and services cause a time lag in the implementation of certain activities which required prior clearance from the bank before implementation. / Procurement of equipment budgeted in this year required a waiver from the treasury before being put-up for open tendering and there was significant delay in obtaining this waiver. 1.10 Summary of Project Compliance: The project complied with all rules and regulations as per the agreement and relevant bodies. (Vi) East Africa Skills for Transformation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 2. STATEMENT OF PERFORMANCE AGAINST PROJECT'S PREDETRMINED OBJECTIVES 2.1 Introduction Section 81 (2) (f) of the Public Finance Management Act, 2012 requires that, at the end of each financial year, the Accounting Officer when preparing financial statements of each National Government entity in accordance with the standards and formats prescribed by the Public Sector Accounting Standards Board includes a statement of the National Government entity's performance against predetermined objectives. The Project Development Objective under EASTRIP is to increase the access and improve the quality of TVET programs in the selected Regional Flagship TVET Institutes and to support regional integration in East Africa. The project supports the development of highly specialised TVET programmes as well as industry-recognised short-term certificate level training. It will train technicians and provide training of teacher/ trainers at the certificate level training, diploma and degree levels, targeting regional priority sectors in transport, energy, manufacturing and ICT. The Project Development Objective will be achieved through complimentary interventions at three (3) different levels, including institutes, national and regional levels. Some of the flagship TVET institutes in the project specifically contribute to climate change adaptation and mitigation through their focus on renewable energy. KenGen Geothermal Training Centre promotes the capacity building in renewable energy to accelerate geothermal, hydro, solar and wind energy development in the region. A range of practical and technical training in exploration, utilization and sustainability of renewable energy resources, care and maintenance of production equipment and other specialised course related in renewable energy development shall be offered, including a certificate in the renewable energy. The key development objectives of the Project's Agreement/Plan are to: a) Strengthening Governance and Management b) Institutionalizing Industry Links c) Developing market relevant competence-based training programmes (vii) East Africa Skills for Transformation and Regiona! Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 d) Training of TVET managers and teachers/trainers e) Provision of key training facilities and equipment f) Outreach and support for non-project national TVET institutes 2.2 Progress on attainment of Strategic development objectives For purposes of implementing and cascading the above development objectives to specific sectors, all the development objectives were made Specific, Measurable, Achievable, Realistic and Time-bund (SMART) and converted into development outcomes. Attendant indicators were identified for reasons of tracking progress and performance measurement: Below we provide the progress on attaining the stated objectives: (viii) �� � о ai °? '~ а� а� rn ч� -д о аэ � an G � ,� � .У •у i р U N � � й �� � 4'"' н.b N 4-. 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'�'�, � � .С о bA ;� о � � с � � о и р � �-.� д С а�. _ _ r � � v С� ,++ w О R�+ " � w и о .� `' ы �' Q С о � i -� .,н О ''" : .r-а й сб bЛ �О �i �ч �r G' W Е� CCi С+ East Africa Skills For Transformation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 3. CORPORATE SOCIAL RESPONSIBILITY STATEMENUSUSTAINABILITY OBJECTIVES 3.1 Reporting EASTRIP exists to transfon-n lives. The purpose; the driving force behind everything we do. It's what guides us to deliver our strategy. Below is a brief highlight of our activities that drive towards sustainability: 3.2 Sustainability strategy and profile The top management is presently endeavoring to ensure that the Institution becomes a semi- autonomous Govermuent Agency which will see it galvanized against any political trend which mialit affect its sustainability. This will also enable it to explore more ways in which it can increase its revenue hence ensuring economic sustainability as well. As for Environmental and social sustainability, the EASTRIP project's strategic investment plan developed by KIHBT ensured that these areas came under the broader component of strengthening management and governance. This was for the envirom-nental, social and gender sustainability issues to be part of the responsibility of the Institution's top management. Since the pr ject begun, there has been sustained progress in assuring environmental and social sustainability. The first deliverable in this was the development of a draft environmental and social policy, in which a key provision is a proposal to adapt international best practices on greening TVET, as provided for in the 'UNESCO-UNEVOC Greening TVEU initiative. In addition, there has been formation of an institutional gender committee which was successfully inducted and has developed a gender action plan. The action plan is poised to capture gender considerations within various aspects of the institution, to make gains towards institutional gender equity. 3.3 Environmental performance The project, through the guidance of the World Bank specialists have developed a draft environmental and social policy document which will be used as a guide in all of the KIHBT Campuses. The draft policy captures the following key provisions; roles and (X) East Africa Skills for Transformation and Regional integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 responsibilities of stakeholders in policy implementation, grievance redress mechanisms, greening KIHBT, EIA/EA procedures, public disclosure and participation, occupational health and safety, sensitization and/or training on environmental and social issues, corporate social responsibility & community engagement, green buildings and infrastructure, e-waste management and pollution control, psychosocial and spiritual support, HIV/AIDS & COVID- 19 awareness and interventions. Notably, a grievance address register/logbook has been developed, printed and is in use. 3.4 Employee welfare Employment to the Institution is usually done by the Public Service Commission who are guided by the existing Government policies pertaining to employment of civil servants. However, the Institution continuously supports staff to upgrade their skills and academic qualifications as much as the available resources are available. Through the EASTRIP Project, several capacity building training programs have taken place targeting various cadres of employees all aimed at strengthening management and performance of teaching staff. Some of these training programs are mandatory for promotion in the service and so they assist the staff members to progress in their careers. Within the project's component on training of teachers and managers, the institution has been keen on ensuring gender equity in access to opportunities for training and/or capacity building. Staff appraisal is done in accordance with the performance management process of the Government. Where occupational health and safety is concerned, KIHBT is currently under the general Government policy and laws which govern workplace safety and compensation (OSHA). However, through the project, the Institution is in the process of initiating an occupational health and safety audit, after which the recommendations made shall gradually and progressively be implemented, in its campuses so as to become compliant to OSHA. This will also aid in generating an occupational health and safety policy specific to KIHBT, which will ensure workplace safety and enhance working conditions specific to what the institution does. (xi) East Africa Skills for Transformation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 The organization should outline its efforts to: a) Responsible competition practice. Under corporate social responsibility statement, we wish to state the following: That the project coordinator has made available suggestion boxes at vintage points for staff and members of the public to make suggestions of any nature. b) Responsible Supply chain and supplier relations Procurable goods are by large procured at the market prevailing rates or Alternative procurement method applied in such acquisition to encourage Fairness to suppliers. c) Responsible marketing and advertisement The necessary government procurement procedures have been adopted and the necessary marketing strategies have been laid down so as to be fair to both the buyer and the seller. d) Product stewardship Procurement of goods and services is done as per required government procedures hence fare competition. Upon delivery of goods or services, suppliers are paid promptly, avoiding any delays that may inconvenience suppliers. 3.5 Community Engagements The project recognized the need to involve the community in several ways so that it benefits them and has positive impact. This is achieved through ensuring that the materials used, especially for practical training and items procured are sourced from registered suppliers in the county. Awareness of the project has been made to the county administrators with an intention of creating a working relationship with the office of the Governor towards acceptability within the county, and also to open up opportunities of engagement with the community. The project also supports educating the community through offering a highly subsidized beginners' ICT training to the youth in the community who graduate from secondary education at the project secretariat in Ngong town. (xii) East Afica Skills for Transformation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 The Institute is also creating a sporting facility at Ngong Kibiku campus, which it will avail to the community for sporting purposes. In addition, the local community shall be included as part of the grievance redress committee of the infrastructural sub-projects. 4. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES The Principal Secretary for the State Department for Infrastructure and the Project Coordinator for East Africa Skills for Transformation and Regional Integration Project (EASTRIP) are responsible for the preparation and presentation of the Project's financial statements, which give a true and fair view of the state of affairs of the Project for and as at the end of the financial year (period) ended on June 30, 2021. This responsibility includes: (i) Maintaining adequate financial management arrangement and ensuring that these continue to be effective throughout the reporting period; (ii) Maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Project; (iii) Designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of the financial statement, and ensuring that they are free from material misstatements, whether due to error or fraud (iv) Safeguarding the assets of the Project; (v) Selecting and applying appropriate accounting policies; and (vi) Making accounting estimates that are reasonable in the circumstances. The Principal Secretary for the State Department for Infrastructure and the Project Coordinator for EASTRIP accept responsibility for the Project's Financial Statements, which have been prepared on the Cash Basis Method of Financial Reporting, using appropriate accounting policies in accordance with International Public Sector Accounting Standards. The Principal Secretary for the State Department for Infrastructure and the Project Coordinator for EASTRIP are of the opinion that the Project's financial statements give a true and fair view of the state of (xiii) East Africa Skills for Transformation and Regional Integration Project (EASTRP) Reports and Financial Statements For the financial year ended June 30, 2021 Project's transactions during the financial year/period ended June 30, 2021, and of the Project's financial position as at that date. The Principal Secretary for Transport, Infrastructure Housing, Urban Development and Public Works and the Project Coordinator for EASTRIP further confirm the completeness of the accounting records maintained for the Project, which have been relied upon in the preparation of the Project financial statements as well as the adequacy of the systems of internal financial control. The Principal Secretary for the State Department for Infrastructure and the Project Coordinator for EASTRIP confirm that the Project has complied fully with applicable Government Regulations and the terms of external financing covenants, and that Project funds received during the financial year/ period under audit were used for the eligible purposes for which they were intended and were properly accounted for. Approval of the Project Financial Statements The Project financial statements were approved by the Principal Secretary for the State Department for Infrastructure and the Project Coordinator for EASTRIP on 19t November, 2021 and signed by them. Name: Prof Arch. Paul M. Name: Geoffrey M. Githiri Name: William K. Mosbei Maringa, CBS, F.A.A.K, MKIP ICPAK Member No: 21148 Principal Secretary Project Coordinator Project Accountant (xiv) REPUBLIC OF KENYA Telephone: +254-(20) 3214000 HEADQUARTERS E-mail: info@oagkenya.go.ke Anniversary Towers Website: www.oagkenya.go.ke Monrovia Street C,'OFFICE OF THE AUDITOR GENERAL P.O. Box 30084-00100 Enhancing Accountabilit NAIROBI REPORT OF THE AUDITOR-GENERAL ON EAST AFRICA SKILLS TRANSFORMATION AND REGIONAL INTEGRATION PROJECT - CREDIT NO.6334 KE FOR THE YEAR ENDED 30 JUNE, 2021 - STATE DEPARTMENT FOR INFRASTRUCTURE PREAMBLE I draw your attention to the contents of my report which is in three parts: A. Report on the Financial Statements that considers whether the financial statements are fairly presented in accordance with the applicable financial reporting framework, accounting standards and the relevant laws and regulations that have a direct effect on the financial statements. B. Report on Lawfulness and Effectiveness in use of Public Resources which considers compliance with applicable laws, regulations, policies, gazetted notices, circulars, guidelines and manuals and whether public resources are applied in a prudent, efficient, economic, transparent and accountable manner to ensure government achieves value for money and that such funds are applied for intended purpose. C. Report on Effectiveness of Internal Controls, Risk Management and Governance which considers how the entity has instituted checks and balances to guide internal operations. This responds to the effectiveness of the governance structure, the risk management environment, and the internal controls developed and implemented by those charged with governance for orderly, efficient and effective operations of the entity. An unmodified opinion does not necessarily mean that an entity has complied with all relevant laws and regulations, and that its internal control, risk management and governance systems are properly designed and were working effectively in the financial year under review. The three parts of the report are aimed at addressing the statutory roles and responsibilities of the Auditor-General as provided by Article 229 of the Constitution, the Public Finance Management Act, 2012 and the Public Audit Act, 2015. The three parts of the report, when read together constitute the report of the Auditor-General. Report of the Auditor-General on East Africa Skills Transformation and Regional Integration Project-Credit No. 6334- KEfor the year ended 30 June, 2021 - State Department for Infrastructure REPORT ON THE FINANCIAL STATEMENTS Opinion I have audited the accompanying financial statements of East Africa Skills Transformation and Regional Integration Project Credit No. 6334-KE set out on pages 1 to 18, which comprise the statement of financial assets as at 30 June, 2021, and the statement of receipts and payments, statement of cash flows ,and statement of comparative budget and actual amounts for the year then ended, and a summary of significant accounting policies and other explanatory information in accordance with the provisions of Article 229 of the Constitution of Kenya and Section 35 of the Public Audit Act, 2015. I have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit. In my opinion, the financial statements present fairly, in all material respects, the financial position of East Africa Skills Transformation and Regional Integration Project Credit No. 6334-KE as at 30 June, 2021, and of its financial performance and its cash flows for the year then ended, in accordance with International Public Sector Accounting Standards (Cash Basis) and comply with the Financing Agreement Credit No.6334 dated 18 December, 2018 between the International Development Association (IDA) and the Republic of Kenya, and the Public Finance Management Act, 2012. In addition, the Special Account Statement, presents fairly, the special account transactions and the ending balance has been reconciled with the books of account. Basis for Opinion The audit was conducted in accordance with International Standards of Supreme Audit Institutions (ISSAls). I am independent of East Africa Skills Transformation and Regional Integration Project Credit No. 6334-KE in accordance with ISSAI 130 on Code of Ethics. I have fulfilled other ethical responsibilities in accordance with the ISSAI and in accordance with other ethical requirements applicable to performing audits of financial statements in Kenya. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Key Audit Matters Key audit matters are those matters that, in my professional judgment, are of most significance in the audit of the financial statements. There were no key audit matters to report in the year under review. Other Matter 1. Unsupported Budget Amounts The statement of comparative budget and actual amounts reflects a final budget of Kshs.196,822,567 against actual total expenditure of Kshs.55,851,455. However, the Project management did not provide the approved detailed budget for the Project. It was therefore not clear how the budget figures in the statement of comparative budget and actual amounts for the Project were arrived at. Report of1the Auditor-General on East Africa Skills Transformation and Regional Integration Project-Credit No.6334- KEfor the Year ended 30 June, 2021 - State Department for Infrastructure 2 2. Project Implementation-Low Absorption Rate Section 1.8 of the annual report and financial statements on funding summary shows that the Project duration is 5 years or 60 months from 2018 to 2024, with an approved budget of EUR 9,280,000 equivalent to Kshs.1,086,168,320. As at 30 June, 2021, the Project had received EUR 1,802,658.68, equivalent to Kshs.196, 822,567 or 18% of total budgeted funds, with lapsed Project duration of 30 months equivalent to 50% of the total Project duration. Further, out of the total amount received as at 30 June, 2021, only Kshs.48,830,761 had been spent on project activities representing a 25% absorption rate. In view of the above, the Project is clearly behind schedule and it is unlikely that the set timelines will be achieved. REPORT ON LAWFULNESS AND EFFECTIVENESS IN USE OF PUBLIC RESOURCES Conclusion As required by Article 229(6) of the Constitution, based on the audit procedures performed, except for the matter described in the Basis for Conclusion on Lawfulness and Effectiveness in Use of Public Resources section of my report, I confirm that, nothing else has come to my attention to cause me to believe that public resources have not been applied lawfully and in an effective way. Basis for Conclusion Lack of a Fixed Assets Register Annex 2 - Summary of Fixed Assets Register, reflects a balance of Kshs.5,589,325 as the closing cost of the Project's fixed assets as at 30 June, 2021. However, contrary to Section 143(1) of the Public Finance Management Regulations, 2015, the Project Management did not avail a register of assets for audit purposes. In the circumstances, Management was in breach of the law and the accuracy and existence of the total fixed assets balance of Kshs.5,589,325 could not be confirmed. The audit was conducted in accordance with ISSAI 4000. The standard requires that I comply with ethical requirements and plan and perform the audit to obtain assurance about whether the activities, financial transactions and information reflected in the financial statements are in compliance, in all material respects, with the authorities that govern them. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my conclusion. REPORT ON EFFECTIVENESS OF INTERNAL CONTROLS, RISK MANAGEMENT AND GOVERNANCE Conclusion As required by Section 7(1)(a) of the Public Audit Act, 2015, based on the audit procedures performed, I confirm that, nothing has come to my attention to cause me to believe that internal controls, risk management and overall governance were not effective. Report of the Auditor-General on East Africa Skills Transformation and Regional Integration Project-Credit No. 6334- KEfor the year ended 30 June, 2021 - State Department for Infrastructure 3 Basis for Conclusion The audit was conducted in accordance with ISSAI 2315 and ISSAI 2330. The standards require that I plan and perform the audit to obtain assurance about whether effective processes and systems of internal control, risk management and overall governance were operating effectively, in all material respects. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my conclusion. REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS As required by International Development Association (IDA), I report based on my audit, that: i. I have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit; ii. In my opinion, adequate accounting records have been kept by the Project, so far as appears from the examination of those records; and iii. The Project's financial statements are in agreement with the accounting records and returns. Responsibilities of Management and those Charged with Governance Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Public Sector Accounting Standards (Cash Basis) and for maintaining effective internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error and for its assessment of the effectiveness of internal control, risk management and governance. In preparing the financial statements, Management is responsible for assessing the Project's ability to continue to sustain services, disclosing, as applicable, matters related to sustainability of services and using the applicable basis of accounting unless Management is aware of the intention to terminate the Project or to cease operations. Management is also responsible for the submission of the financial statements to the Auditor-General in accordance with the provisions of Section 47 of the Public Audit Act, 2015. In addition to the responsibility for the preparation and presentation of the financial statements described above, Management is also responsible for ensuring that the activities, financial transactions, and information reflected in the financial statements are in compliance with the authorities which govern them, and that public resources are applied in an effective way. Those charged with governance are responsible for overseeing the Project's financial reporting process, reviewing the effectiveness of how the entity monitors compliance with relevant legislative and regulatory requirements, ensuring that effective processes and Report of the Auditor-General on East Africa Skills Transformation and Regional Integration Project-Credit No. 6334- KEfor the year ended 30 June, 2021 - State Department for Infrastructure 4 systems are in place to address key roles and responsibilities in relation to governance and risk management, and ensuring the adequacy and effectiveness of the control environment. Auditor-General's Responsibilities for the Audit The audit objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion in accordance with the provisions of Section 48 of the Public Audit Act, 2015 and submit the audit report in compliance with Article 229(7) of the Constitution. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement and weakness when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. In addition to the audit of the financial statements, a compliance audit is planned and performed to express a conclusion about whether, in all material respects, the activities, financial transactions and information reflected in the financial statements are in compliance with the authorities that govern them and that public resources are applied in an effective way, in accordance with the provisions of Article 229(6) of the Constitution and submit the audit report in compliance with Article 229(7) of the Constitution. Further, in planning and performing the audit of the financial statements and audit of compliance, I consider internal control in order to give an assurance on the effectiveness of internal controls, risk management and governance processes and systems in accordance with the provisions of Section 7(1)(a) of the Public Audit Act, 2015 and submit the audit report in compliance with Article 229(7) of the Constitution. My consideration of the internal control would not necessarily disclose all matters in the internal control that might be material weaknesses under the ISSAls. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by error or fraud in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Because of its inherent limitations, internal control may not prevent or detect misstatements and instances of non-compliance. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the Project's policies and procedures may deteriorate. As part of an audit conducted in accordance with ISSAls, I exercise professional judgement and maintain professional skepticism throughout the audit. I also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to Report of the Auditor-General on East Africa Skills Transformation and Regional Integration Project-Credit No. 6334- KEfor the year ended 30 June, 2021 - State Department for Infrastructure 5 those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Management. * Conclude on the appropriateness of the Management's use of the applicable basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Project's ability to continue to sustain its services. If I conclude that a material uncertainty exists, I am required to draw attention in the auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my audit report. However, future events or conditions may cause the Project to cease to continue to sustain its services. * Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. * Obtain sufficient appropriate audit evidence regarding the financial information and business activities of the Project to express an opinion on the financial statements. * Perform such other procedures as I consider necessary in the circumstances. I communicate with the Management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that are identified during the audit. I also provide Management with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. CPA ,CBS AUDITOR-GENERAL Nairobi 29 November, 2021 Report oftheAuditor-General on East Africa Skills Transformation and Regional Integration Project-Credit No. 6334- KEfor the year ended 30 June, 2021 - State Department for Infrastructure 6 East Africa Skills For Transformation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 6. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30TH JUNE 2021 2020/2021 2019/2020 Cumulative to-date (From inception) Note Receipts and Receipts and payments controlled payment controlled by the entity by the entity KShs KShs KShs RECEIPTS Loan from external 11.1 development partners 196,822,567.00 196,822,567.00 TOTAL RECEIPTS 196,822,567.00 196,822,567.00 PAYMENTS Purchase of goods and services 11.2 50,262,130.00 964,111.00 51,226,241.00 Acquisition of assets 11.3 5,589,325.00 5,589,325.00 TOTAL PAYMENTS 55,851,455.00 964,111.00 56,815,566.00 SURPLUS/ (DEFICIT) (55,851,455.00) 195,858,456.00 140,007,001.00 The accounting policies and explanatory notes to these financial statements are an integral part of the financial statements. Principal Secretary Project Coordinator Project Accountant Prof. Arch. Paul M. Maringa CBS Geoffrey M. Githiri William K. Mosbei F.A.A.K, MKIP ICPAK Member Number 21148 East Africa Skills For Transformation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 7. STATEMENT OF FINANCIAL ASSETS AS AT 30TH JUNE 2021 Note 2020-2021 2019-2020 KShs KShs FINANCIAL ASSETS Cash and Cash Equivalents Bank Balances 11.4 140,007,001.00 195,808,456.00 Total Cash and Cash Equivalents 140,007,001.00 195,808,456.00 Accounts Receivables - Imprest and Advances - 50,000.00 TOTAL FINANCIAL ASSETS 140,007,001.00 195,858,456.00 FINANCIAL LIABILITIES NET ASSETS - _- REPRESENTED BY Fund balance b/fwd. 11.5 195,858,456.00 Surplus/(Deficit) for the year -55,851,455.00 195,858,456.00 NET FINANCIAL POSITION 140,007,001.00 195,858,456.00 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The financial statements were approved on 19h November, 2021 and signed by: Principal Secretary Project Coordinator Project Accountant ICPAK Member No. 21148 2 East Africa Skills for Transformation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 8. STATEMENT OF CASHFLOW FOR THE PERIOD 30 JUNE 2021 2020-2021 2019-2020 Note KShs KShs CASH FLOW FROM OPERATING ACTIVITIES Receipts from operating activities Proceeds from domestic and foreign grants Purchase of goods and services 11.2 50,262,130.00 (964,111.00) Net cash flow from operating activities (50,262,130.00) (964,111.00) CASH FLOW FROM INVESTING ACTIVITIES Acquisition of assets 11.3 5,589,325.00 Net cash flow from investing activities (5,589,325.00) CASH FLOW FROM BORROWING ACTIVITIES Proceeds from Foreign Borrowings 11.1 - 196,822,567.00 NET INCREASE IN CASH AND CASH EQUIVALENTS (55,851,455.00) 195,858,456.00 Cash and cash equivalent at BEGINNING of the year 195,858,456.00 Cash and cash equivalent at END of the year 11.4 140,007,001.00 195,858,456.00 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The entity financial statements were approved on 19h November,2021 and signed by: Principal Secretary Project Coordinator Project Accountant ICPAK Member No. 21148 3 ° - � `'.', •.� � N � а � и _ =+ � • с, �+ о ед с � о � � ,^ о � �. � � = о° О 'С ,� й .ч a�r (�,: � С :r и �.1 + ,:� �и о р О О _ Т у G^ � О О о ...._ ` v1 И 3 �+ r' Z Й � О гNrl R �3 � N N о'�О и �O и со :� о�о с� ,д о �п vi ^ l �, О о� и '� CJ, � Z � � � � � � О U � i о ° Q � � о о t� r U � � и и ^' о G'-I " N N � о � С + � о •� . Р, Са U � � � �ы � о. � '�" О �ч ,�, и , .� h н � �г г� � у � s� �r W � Л � и ..-, .о � 'Q и s., О � � � � � Е-' й о о � b С ¢ � z й й � О � � гv г� � U � д � cv н tj �, Z с °O 0O с� � Q .� i.-� ~ . о � � � ^' � 'r n � � пt V" W �.. � а д О � � •b4 Q у � О � ~ � О С р W у � N � С � а о Н � М � U С � у и � � '" •^ Z" �" '�--' ' ь^�,,, й ayCi О 4� �� а .й � и v � N N � r" � � С са t]0 j, Ш v С s.и. r"' ^ ы U С о и G �'-' � У+ i` � .� U r � ,J и TJ � С � й О и � ~ � с у Г� у � й � ° °' Е � а�"i `�' о°д � � е � О � � N а� и у bд �' .� �-, О с С� Ё � � i � ��, о о с ы '� у �� и � � _ ;�, С W х� � о о • �� э � � rт�� V о. w сн W 71 � i сб О V О О С л N L. �'�1 г и и и С ar и � N ,✓ ьи., � � � � � � а`i '� 'а `-б С�. у у сиа и ' гп е� �д G. �" � J �'� С W G О. w N а� -у а .� п� й Е-' г�О GJ 'С '� Е-1 •v й С U U й � Т � V О' G � а�+ и F-� ь.. U са .L Sj � и o�i ¢ �С _..__ L� Е= n`, с � Е�- .п`�, U а. й¢ Ё О Е�-� р R, � i � �' ..-� .-� й q� ' и z G� � W �; � о� а Г-а 10. SIGNIFICANT ACCOUNTING POLICIES The principal accounting policies adopted in the preparation of these financial statements are set out below: 10.1 Basis of Preparation 10.2 Statement of compliance and basis of preparation The financial statements have been prepared in accordance with Cash-basis IPSAS financial reporting under the cash basis of accounting, as prescribed by the PSASB and set out in the accounting policy note below. This cash basis of accounting has been supplemented with accounting for; a) receivables that include imprests and salary advances and b) payables that include deposits and retentions. The financial statements comply with and conform to the form of presentation prescribed by the PSASB. The accountmg policies adopted have been consistently applied to all the years presented. 10.3 Reporting entity The financial statements are for the East Africa Skills for Transformation and Regional Integration Project (EASTRIP) under National Government of Kenya. The financial statements encompass the reporting entity as specified in the relevant legislation PFM Act 2012. 10.3.1 Reporting currency The financial statements are presented in Kenya Shillings (KShs), which is the functional and reporting currency of the Project and all values are rounded to the nearest Kenya Shillingtr 5 10.4 Significant Accounting Policies a) Recognition of receipts The Project recognises all receipts from the various sources when the event occurs, and the related cash has actually been received by the Government. (i) Transfers from the Exchequer Transfer from Exchequer is recognized in the books of accounts when cash is received. Cash is considered as received when payment instruction is issued to the bank and notified to the receiving entity. (ii) External Assistance External assistance is received through grants and loans from multilateral and bilateral development partners. (iii) Other receipts These include Appropriation-in-Aid and relates to receipts such as proceeds from disposal of assets and sale of tender documents. These are recognized in the financial statements the time associated cash is received. b) Donations and grants Grants and donations shall be recognized in the books of accounts when cash is received. Cash is considered as received when a payment advice is received by the recipient entity or by the beneficiary. In case of grant/donation in kind, such grants are recorded upon receipt of the grant item and upon determination of the value. The date of the transaction is the value date indicated on the payment advice. 6 Significant Accounting Policies (Continued) c) Proceeds from borrowing Borrowing includes Treasury bill, treasury bonds, corporate bonds, sovereign bonds and external loans acquired by the Project or any other debt the Project may take on will be treated on cash basis and recognized as a receipt during the year they were received. d) Undrawn external assistance These are loans and grants at reporting date as specified in a binding agreement and relate to funding for the Project currently under development where conditions have been satisfied or their ongoing satisfaction is highly likely and the project is anticipated to continue to completion. An analysis of the Project's undrawn external assistance is shown in the funding summary. e) Recognition of payments The Project recognizes all payments when the event occurs, and the related cash has actually been paid out by the Project. (i) Compensation of employees Salaries and Wages, Allowances, Statutory Contribution for employees are recognized in the period when the compensation is paid. (ii) Use of goods and services Goods and services are recognized as payments in the period when the goods/services are consumed and paid for. If not paid for during the period where goods/services are consumed, they shall be disclosed as pending bills. (iii) Interest on borrowing Borrowing costs that include interest are recognized as payment in the period in which they incurred and paid for. 7 (iv) Repayment of borrowing (principal amount) The repayment of principal amount of borrowing is recognized as payment in the period in which the repayment is made. The stock of debt is disclosed as an annexure to the consolidated financial statements. (v) Acquisition of fixed assets The payment on acquisition of property plant and equipment items is not capitalized. The cost of acquisition and proceeds from disposal of these items are treated as payments and receipts items respectively. Where an asset is acquired in a non-exchange transaction for nil or nominal consideration and the fair value of the asset can be reliably established, a contra transaction is recorded as receipt and as a payment. A fixed asset register is maintained by each public entity and a summary provided for purposes of consolidation. This summary is disclosed as an annexure to the consolidated financial statements. f) In-kind donations In-kind contributions are donations that are made to the Project in the form of actual goods and/or services rather than in money or cash terms. These donations may include vehicles, equipment or personnel services. Where the financial value received for in-kind contributions can be reliably determined, the Project includes such value in the statement of receipts and payments both as receipts and as payments in equal and opposite amounts; otherwise, the contribution is not recorded. g) Cash and cash equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term 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. Bank account balances include amounts held at the Central Bank of Kenya and at various commercial banks at the end of the financial year. For the purposes of these financial statements, cash and cash equivalents also include short term cash imprests and advances to authorized public officers and/or institutions which were not surrendered or accounted for at the end of the financial year. 8 h) Restriction on cash Restricted cash represents amounts that are limited/restricted from being used to settle a liability for at least twelve months after the reporting period. This cash is limited for direct use as required by stipulation. Amounts maintained in deposit bank accounts are restricted for use in refunding third part deposits. i) Accounts receivable For the purposes of these financial statements, imprests and advances to authorized public officers and/or institutions which were not surrendered or accounted for at the end of the financial year is treated as receivables. This is in recognition of the government practice where the imprests payments are recognized as payments when fully accounted for by the imprests or AIE holders. This is an enhancement to the cash accounting policy. Other accounts receivables are disclosed in the financial statements. j) Contingent Liabilities A contingent liability is: a) A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or b) A present obligation that arises from past events but is not recognized because: i) It is not probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation; or ii) The amount of the obligation cannot be measured with sufficient reliability. Some of contingent liabilities may arise from: litigation in progress, guarantees, and indemnities. Letters of comfort/ support, insurance, Public Private Partnerships. The Entity does not recognize a contingent liability but discloses details of any contingencies in the notes to the financial statements unless the possibility of an outflow of resources embodying economic benefits or service potential is remote. Section 89 (2) (i) of the PFM Act requires the National Government to report on the payments made, or losses incurred, by the county government to meet contingent liabilities as a result of loans during the financial year, including payments made in respect of loan write-offs or waiver of interest on loans. 9 k) Contingent Assets The Entity does not recognize a contingent asset, but discloses details of a possible asset whose existence is contingent on the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Entity in the notes to the financial statements. Contingent assets are assessed continually to ensure that developments are appropriately reflected in the financial statements. If it has become virtually certain that an inflow of economic benefits or service potential will arise and the asset's value can be measured reliably, the asset and the related revenue are recognized in the financial statements of the period in which the change occurs. 1) Pending bills Pending bills consist of unpaid liabilities at the end of the financial year arising from contracted goods or services during the year or in past years. As pending bills do not involve the payment of cash in the reporting period, they recorded as 'memorandum' or 'off-balance' items to provide a sense of the overall net cash position of the Project at the end of the year. When the pending bills are finally settled, such payments are included in the statement of receipts and payments in the year in which the payments are made. m) Budget The budget is developed on a comparable accounting basis (cash basis), the same accounts classification basis (except for accounts receivable - outstanding imprest and clearance accounts and accounts payable - deposits, which are accounted for on an accrual basis), and for the same period as the financial statements. The Project's budget was approved as required by Law and National Treasury Regulations, as well as by the participating development partners, as detailed in the Government of Kenya Budget Printed Estimates for the year. The Development Projects are budgeted for under the MDAs but receive budgeted funds as transfers and account for them separately. These transfers are recognized as inter-entity transfers and are eliminated upon consolidation. A high-level assessment of the Project's actual performance against the comparable budget for the financial year/period under review has been included in an annex to these financial statements. 10 n) Third party payments Included in the receipts and payments, are payments made on its behalf by to third parties in form of loans and grants. These payments do not constitute cash receipts and payments and are disclosed in the payment to third parties column in the statement of receipts and payments. o) Exchange rate differences The accounting records are maintained in the functional currency of the primary economic environment in which the Project operates, Kenya Shillings. Transactions in foreign currencies during the year/period are converted into the functional currency using the exchange rates prevailing at the dates of the transactions. Any foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year- end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the statements of receipts and payments. p) Comparative figures Where necessary comparative figures for the previous financial year/period have been amended or reconfigured to conform to the required changes in financial statement presentation. q) Subsequent events There have been no events subsequent to the financial year/period end with a significant impact on the financial statements for the year ended June 30, 2021. r) Errors Material prior period errors shall be corrected retrospectively in the first set of financial statements authorized for issue after their discovery by: i. restating the comparative amounts for prior period(s) presented in which the error occurred; or ii. If the error occurred before the earliest prior period presented, restating the opening balances of assets, liabilities and net assets/equity for the earliest prior period presented. 11 11. NOTES TO THE FINANCIAL STATEMENTS 11.1 Loan from External Development Partners Name of Donor Date Amount in Loans Total amount in KShs received loan currency received in cash Euros KShs 2020/21 2019/20 Loans Received from Multilateral Donors (World Bank) 14/04/2020 1,802658.68 196,822,567.00 - 196,822,567.00 Total 1,802,658.68 196,822,567.00 196,822,567.00 During the 12 months to 30th June, 2021 we received no funds from development partners in form of loans. 12 East Africa Skills for Transformation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended Jtne 30, 2021 NOTES TO THE FINANCIAL STATEMENTS (Continued) 11.2 Purchase of Goods and Services 2020/2021 2019/2020 Payments Payments Total Total Cumulative made by the made by Payments Payments to-date Entity in Cash third parties KShs KShs KShs KShs KShs Utilities, supplies and services 3,030,015.00 - - 70,931.00 3,100,946.00 Domestic travel and subsistence 8,129,832.00 - - 196,900.00 8,326,732.00 Training payments 14,274,205.00 - - 689,500.00 14,963,705.00 Other operating payments 24,828,078.00 - - 6,780.00 24,834,858.00 Total 50-262130,M0 964.111.0 51,226.241.00 11.3 Acquisition of Non-Financial Assets 2020/21 2019/20 Payments Payments Total Total Cumulative made by the made by Payments Payments to-date Entity in third Cash parties KShs KShs KShs KShs KShs Purchase of office furniture & general equipment 2,336,800.00 - - - 2,336,800.00 Purchase of ICT equipment 3,252,525.00 - - 3,252,525.00 Total 5.589.32.5 . 13 East Africa Skills for Transformation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 NOTES TO THE FINANCIAL STATEMENTS (Continued) 11.4 Cash and Cash Equivalents 2020/21 2019/20 KShs KShs Bank accounts (Note 8.13A) 140,007,001.00 195,808,456.00 Cash in hand (Note 8. 13B) Cash equivalents (short-term deposits) (Note 8.13C) Total 140,007,001.00 195,808,456.00 The project has one number of project account within the project implementation area and one number of foreign currency designated accounts managed by the National Treasury as listed below: A Bank Accounts Project Bank Accounts 2020/21 2019/20 KShs KShs Local Currency Accounts Kenya Commercial Bank [1268775169] 147,007,001.00 195,808,456.00 Total local currency balances 140,007,001.00 195,808.456.00 Total bank account balances 140,007,001.00 195,808,456.00 11.5 Fund Balance Brought Forward 2020/21 2019/20 KShs KShs Bank accounts 140,007,001.00 195,808,456.00 Cash in hand - Cash equivalents (short-term deposits) -_- Outstanding imprests and advances - 50,000.00 Total 140,007,001.00 195,858,456.00 14 East Africa Skills for Transfimnation and Regional Integration Project (EASTRIP) Reports and Financial Statements For the financial year ended June 30, 2021 NOTES TO THE FINANCIAL STATEMENTS (Continued) Special Deposit Accounts The balances in the Project's Special Deposit Account(s) as at 30 June, 2021 are not included in the Statement of Financial Assets since they are below the line items and are yet to be drawn into the Exchequer Account as a voted provision. Below is the Special Deposit Account (SDA) movement schedule which shows the flow of funds that were voted in the year. These funds have been reported as loans/grants received in the year under the Statement of Receipts and Payments. Special Deposit Accounts Movement Schedule 2020/21 2019/20 KShs KShs (i) A/C Name [A/c No.1000429418] Opening balance - Total amount deposited in the account - 196,822,567.00 Total amount withdrawn (as per Statement of Receipts & Payments) - (196,822,567.00) Closing balance (as per SDA bank account reconciliation attached) The Special Deposit Account(s) reconciliation statement(s) has (have) been attached as Appendix xx support these closing balances. 12. PROGRESS ON FOLLOW UP OF PRIOR YEAR AUDITOR'S RECOMMENDATIONS The project had no Audit issue last financial year 2019/2020 Principal Secretary Project Coordinator Date 19 November 2021 Date 19 November 2021 15 р и � �+ о о I С О > О СА +�'�.'� G* о С N � •С = � ,.. � с > � � � � � о �-- U О о о о О � � � � О •`•`'+ � О . .. а�' � О �' .-i о {��J �i О О о � h � 1� й � � и V� �. 4�: N ri I � j � � � � о �° �° � � � � д "б д р � U и '4 � °о °о °о Q 'й О �п vi _ А д � м ? а' Q о� � о�о й �' � с� и оо h Е� � � о �п й W � Q �' и ..- А .� и � о � � U �О � У iY� ь�"+ С� � О О О � � � � .�% И И •i � � � � � �fJ �О � ® �, �, � � � � � � о 1 °'о z � � о С N � р г0 Z и •� �-. N � � � к V � _ "� � � �U � ,С '� W � й � �, � у U ' 3 'д � о � � � о � �; � � и о � z �' .�° о � .� �� � W � о д„ о°д о � 'С С J�i � �н v и о О � V�� W � и и � �' С� '� сС �i С� Zв�. it,' С. � �' б� � � и R. � У,` Fч W �а� U �е � U � с�' � о w � Z � о � л�, в� +� и q у � Z �� [� �, F��, 'ч Ед W��� � Q о о о а гч ,^ о о о и N �}- О N N Сl,з �"� ^ ^� 00 И i`�1 �" ..."3 � �i �О N G1 . � � � ,.+.� ^ М N �Л �,} •_�.•-• v Tr N М Й �' v ..�. � �...� и и ,.. � � � :" .-"+ N Т$ � и О `� й � N � у � L ,✓ � �."' ,�, N � .+ и L.� .. i"� � � � `� N "Z3 � у ,+: � О %' `� N й � х N � +r О ,к � N ,К ... С! L.-� �"� О О О Gy •-^• 'х N U О О О �' � G � �'' О и И �^�в1"о ооо� й м �_ � N � cv о� у� N м N й б. � ,.Q й (V М и � � � <С � ...� � гл ,.-. ,..� �-. i � •Л и о �r Ф � N �i Н о ��н W � " е�°v 4 � � � С � � О � N F � д � � О W а"" т F О у` W +. .� r.y ..... � i о V] 0 i'+ О �' .� А � х Q С.� т/1 N : Г-.7 � v О `с �S � � о � О .� � ~ о � о г N С � О О � м •С .. G � (П s О Г^. � � . у� , 'С�н' � i � у � С у � � � � � и �° `й ё у, I й �� С�. � cL � N С� �'"' С п N � � ё`� W ц �� Е-. О й n� iг Q � О � Н Е"� w � � д� East Africa Skills For Transformation and Regional Integration Projects (EASTRIT9 Reports and Financial Statements For thefinapeial year ended June 30, 2021 14. APPPENDICES (i) Bank Reconciliations Statement as at 3 01h June 2021 (Ii) Special Deposit Account(s) reconciliation statement(s) (iii) Trial Balance 18 F.0 30) REPUBLIC OF KENYA KlIHBT-EASTRIP PROJECT BANX RECONCILIATION AS AT 30TH JUNE 2021 Kshs. ELRO Balance as per bank certificate ...... ...... .. ..... ... 147.991,806.30 1,466.7 18.00 less 1. Payment in Cash Book not yet recorded in Bank Statement (Unpresented Cheques) (8,016,055.00) M(11343.00) 2. Receipts in Bank Statement not in Cash Book (40.000.00) (396.43) Add I _ 3.Pavnents in Bank Statement not in Cash Book 71,250.00 706.14 4. Receipts in Cash Book not in Bank Balance as per Cash Book | 140,007,001.30 1,455,684.71 BANK RECONCILLATION PREPARED BY . SIGNATUR ...... .................. I certify that [ have verified Bank Balance in the Cash Book with the Bank Statement and that the above Reconciliation is correct For: P,.OECT CO-ORDINATQR - KIHBT EASTRIP RF3 Sinature........ . Desi!znaion: . ....... . Date PAYMENT IN CASH BOOK NOT YET RECORDED [N BANK STATEMENT (UNPRESENTED CHEQUES) 27 Jan EFT 1.120,000.00 11.100.00 05 Jun . EFT 1.311,715.60 13.000.00 29 Jun EFT 943.550.90 9,351.00 29 Jun EFF - _ . 605,193.00 5,998.00 29 Jun CHQ.000024 60,000.00 595.00 29 Jun CHQ.000025 86,957.50 862.00 29 Jun CHQ.000026 97,556.00 867.00 129 Jun CHQ.000027 371,368.00 3,681.00 29 Jun CHQ.000028 256.519.00 2,542.00 29 Jun CHQ.000029 354.667.00 3.515.00 29 Jun CHQ.000030 229,769.00 2,277.00 29 Jun CHQ.000031 . . . .- .6.18.947.00 . 6.134.00 30 Jun EFr 1,442,900.00 14,300.00 30 Jun ICHQ.000032 1 447,018.00 4,430.00 ICHQ.000034 1 69,894.00 693.00 TOTAL 8,016,055.00 79,345.00 KH3T EASTRIP PAYMIENT IN CASH. BOOK NOT YET RECORDED IN BANK STATEIMIENiT (UIPRESENTED CHEQUES) _ 6AS AT 30/06/2021 DATE MODE Particulars KSH3. EURO. 27/01/2021 EFT Kenya Institute of Supply Management 1,120,000.00 11,100.10 05/06/2021 EFT Kenya Education Network 1,3 11,715.60 13,000.15 29/06/2021 EFT Astorian Grand Hotel(EFT 65) 943,550.90 9,351.35 29/06/2021 EFT Lake Naivasha 605,193.00 5,997.95 29/06/2021 CHQ.000024 National Construction Company 60,000.00 594.65 29/06/2021 CHQ.000025 Panafrican Equipment ( K) LTD 86,957.50 861.82 29/06/2021 CHQ.000026 Kenya Power 97,556.00 966.86 29/06/2021 CHQ.000027 Tahari Ventures 371,368.00 3,680.56 29/06/2021 CHQ.000028 Martinis Auto &General Supplies 256,519.00 2,542.31 29/06/2021 CHQ.000029 Zipskills Enterprises 354,667.00 3,515.03 29/06/2021 CHQ.000030 LuexEnterprises 229,769.00 2,277.20 29/06/2021 CHQ.000031 Mobbettos (K) Ltd 618,947.00 6,134.26 30/06/2021 EFT KCB EFT (67) 1,442,900.00 14,300.30 30/06/2021 CHQ.000032 Tahari Ventures 447,018.00 4,430.31 30/06/2021 CHQ.000033 Commissioner of Domestic Taxes 69,894.00 692.71 TOTAL 8,016,055.00 79,445.54 KNHBT- EASTRJP PROJECT RECEIPTS IN BANK STATENIENT NOT YET RECORDED IN THE CASH BOOK AS AT 30 JUNE 2021 Date lParticulars Amount E URD 11/03/2021 DPC Direct Credits 40,000.00 396.00 TOTAL 40,000.00 396.00 KlIHBT- EASTRIP PROJECT PAYMENTS IN BANK STATEMENT NOT YET RECORDED IN THE CASH BOOK AS AT 30TH JUNE 2021 Date Particulars Amount EURD 14-Apr Kenya Education Network 35,625.00 353.07 14-Apr Kenya Education Network 35,625.00 353.07 TOTAL 71,2300D 706.14 KlH3T -EASTRIP PROJECT RECEIPTS IN CASH BOOK NOT YET RECORDED IN THE BANK STATEMENT AS AT 30TH JUNE 2021 Date Particulars Kshs. 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THE NATIONAL TREASURY u SECIAL ACCOU41T STAT-ENT For period ending 30th JUNE, 2021 Account No. 1000429418 Depository Bank CENTRAL BANK OF ENYA Address C8K Related Loan EASKILLS TRANSPFOR,. EG.T.-KlS Credit Agreement Currency EU R Part A - Account Activi-0y Beginning balance of 1st July, 2020 as per C.B.K. Ledger Account 0.00 Acid: Total Amount deposited by World Bank 0.00' Total Interest earnings if deposited in account [Total amount refunded to cover ineligible lexpenditure iDeduct: ITotal amount withdrawn -_00 Total service charges if not included above in amount withdrawn Ending balance on 30th June,2021 0.00 AUTHORISED REPRESENTATIVE SIGNATURE: CENTRAL BANK OF KENYA DATE AUTHORISED REPRESENTATIVE EXTERNAL RESOURCES SIGNATURE: DEPARTMENT-TREASURY DATE NOTE:The ending balance as per Central Bank of Kenya Ledger Account and the off-shore Special Account as at 30th June,2021 have been reconciled and a copy of the supporting Reconciliation Statement is attached. 6, 8/2/2021 cRusiness Loan: IDA 63340 (IDA - IDA Credit) j Status: Disbursing I Country: Kenya I Project: P163399 - East Africa Skills for Transformation and Regional integration Project (EASTRIP) Loan Overview Disbursements 1-listory | Repayments - Amortization Schedule Audit Submission Applications ' eSignatorie(s) Beneficiaries Contracts . Designated/UN Accounts Category Schedule Designated Account Detail- DA-H Account Details Account Holder EAST AFRICA SKILLS TRANSFORMATION A DA Currency EUR Account Holder's Bank CENTRAL BANK OF KENYA Current Authorized 2,784,000.00 HAILE SELASSIE AVENUE Allocation NAIROBI Swift: CBKEKENXXXX Account Number XXX"XXXX18 Associated Categories 1 (C) - (SCHEDULED DISBUR. KIHBT) Intermediary Bank STANDARD CHARTERED BANK Other Financing 1 BASINGHALL AVENUE Sources LONDON Swift: SCBLGB2LXXX Transaction Details Currency (EUR) View Transaction List Total Deposits Less Refunds 1,802.658.68 Documented 0.00 Outstanding Balance 1,802,658.68 Waived Documentation Amount 0.00 Transaction in Process 0.00 8/2/202 I oBusiness Loan: IDA 63340 (IDA - IDA Credit) Status: Disbursing Country: Kenya Project: P163399 - East Africa Skills for Transformation and Regional integration Project (EASTRIP) Loan Overview Disbursements History Repayments : Amortization Schedule AuditSubmission Applications I eSignatorie(s) - Beneficiaries | Contracts I Designated/UN Accounts Category Schedule Withdrawal Applications Disbursement Milestone Loan Approval Date Loan Signing Date Loan Made Authorized Authorized Loan is Ready for 30-Oct-2018 18-Dec 2018 Effective Signatories Signatories Disbursing Online 16-Sep-2019 Submitted to WS Approved 02-Aug-2021 21 Jul-2021 2 1-Jul-2021 Transaction List Filter by DA-H Documented t v Value Date Application Paid BorrowerDate Value Logged Lost Borrower Type Status Ccy Amount maego0y Cey Amount rcie Date bylu Upded aste Reference Categry received Date by Updated s 4 8/2/2021 eBusiness Loan: IDA 63340 (IDA - IDA Credit) Status: Disbursing Country: Kenya Project: P163399 - East Africa Skills for Transformation and Regional Integration Project (EASTRIP) Loan Overview Disbursements History I Repayments I Amortization Schedule I Audit Submission Applications - eSignatorie(s) . Beneficiaries [ Contracts i Designated/UN Accounts Category Schedule I Withdrawal Applications Disbursement Milestone Loan Approval Date Loan Signing Dare Loan Made Authorized Authorized Loan Is Ready for 30-Oct-2018 18-Dec-2018 Effective Signatories Signatories Disbursing Online 16-Sep-2019 Submitted to WB Approved 02-Aug-2021 21-Jul-2021 21-Jul-2021 Transaction List Showing results 1 - 3 of 3 entries Filter by DA-H V Paid Summary V v,iic r;1e Application Paid Borrower Tye ttCategory Date Value Logged Last Borwr Type Status Cry Amount 5umary Cry Arnount rcie ae b pae Reference received Date by Updated KIHBTWA DA-H Completed EUR 1,802,658.68 DA-H EUR 1,802,658.68 06-Feb-2020 12-Feb-2020 Borrower 12-Feb-2020 001 _ ---- �- _ -- - _ _ . - _ �.- -- - _ _`-� � - - - _ - �,.�..���.,:�, . �--. о vi °о о = й � И и � У д. � F_' СО рр р и � ш оо °O � ,� и CJ � rn � � vi о °о, о °о °о о °о = и ,-- и о� ui ri ui И � М О [� N О Ч1 ~ О � N О п1 О д' СО � N l� N� о � ш О N оо iл о т � м оо �t д ui О ui -� N v G� � .-i .-а N � О N \ О N О N � а ш } и ш [ и „ g � v л � 3 Q и � � О.. й 'о0 т а� � а� од � �v Q �t�- �" с�д �, ��,-=� о �ь.. n. � � � в-~+ N Сб 3�-. 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Г Г Г Г Г Г Г Г Г Г Г Г Г о о о о о о о о о о о о о о о о о о о о о о о о о о о cv си cv с� си N с� cv си cv с� си си с� с� с� си ry с� с� су су си с� с� си с� о о о о о о о о о о о о о о о о о о о о о о о о о о о N N N N N N N N N N N N � М � � М О О О О О О О О О О Г Г Г Г Г Г Г Г Г Г Г Г Г Г Г Г Г Г Г Г Г Г Г Г Г Г Г о о о о о о о о о о о о о о о о о о о о о о о о о о о сч си с� с� с� си с� сч с� cv с� си си с� с� с� с� cv си ry си си с� ry с� с� с� ао ао оо ао оо о� ео ао ао со оо оо оо о� оо о� ао oi oi rn rn й о� и oi Qi о� о о о о о о о о о о о о о о о о о о о о о о о о о о о N N N N N N N N N N N N � � О О О О 0 Q � 0 0 О О О О �" �.,i ��� �