-＿一！ OFFICE OF THE AUDITOR GENERAL P. 0. Box 30084 - 00100, NAIROBI REGISTRY 2 1 DEC 2021 R E CE IVY,E E THE NITA WORLD "W&kXkMW1AMnyBANK Project Name: KENYA YOUTH EMPLOYMENT AND OPPORTUNITIES PROJECT Implementing Entity: NATIONAL INDUSTRIAL TRAINING AUTHORITY PROJECT CREDIT NUMBER: IDA-5812-KE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2021 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) NITA-KYEOP Project Reports and Fancial Statements For thefiancialyear ended June 30, 2021 CONTENTS PAGE 1. PROJECT INFORMATION AND OVERALL PERFORMANCE..................-.........................................ii 2. STATEMENT OF PERFORMANCE AGAINST PROJECT'S PREDETRMINED OBJECIVES.C................ xvii 3. CORPORATE SOCIAL RESPONSIBILITY STATEMENTISUSTAINABILITY REPORTING............ xix 4. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES.................................. ......... xxvii 5. REPORT OF THE INDEPENDENT AUDITORS ON THE NITA-KYEOP PROJECTR...R............ xxx 6. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE PERIOD ENDED 30TH JUNE 2021 .................. 1 7. STATEMENT OF FINANCIAL ASSETS AS AT 30TH JUNE 202............................................ 2 8. STATEMENT OF CASHFLOW FOR THE PERIOD 30TH JUNE 2021..................................................... 3 9. STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS........................ ................ 4 10. SIGNIFICANT ACCOUNTING POLICIES........................ ...... I ....................... ...... 5 I. NOTES TO THE FINANCIAL STATEMENTS..........................................--l- ....................... 12 12. OTHER IMPORTANT DISCLOSURES............................... .......................SU.... .................. ....- 17 13. PROGRESS ON FOLLOW UP Of AUDITOR RECOMMENDATIONS ...........................-Dl............. 18 14. ANN EXES............................S ............................. .......-- . ...... .......-..--.........626 NITA-KYEOP Project 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: The Project's Official Name is Kenya Youth Employment and Opportunities Project Objective: The key objectives of the project is to increase employment and earnings opportunities for targeted youth. Address: The Project offices are headquartered in Nairobi, Nairobi County, Kenya. The address of its registered office is: Commercial Street, Industrial Area Nairobi. P.0 Box 74494-00200, Nairobi The project also has county offices in the following counties: * Mombasa * Kisumu * Nakuru * Kwale * Kilifi * Mandera * Kakamega * Migori * Turkana * Nyandarua * Kitui * Kiambu * Wajir * Kisii * Machakos * Bungoma * Nairobi Contacts: The following are the Project Contacts Telephone: (+254) -020-2695586/9 E-mail: directorgeneral@nita.go.ke Website: www.nita.go.ke ii NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 Project information and overall performance(continued) 1.2 Project Information Project Start Date: The Project start date was 20/05/2016 Project End Date: The Project end date is 31/12/2022 Project Manager: The Project Coordinator is Mr Joseph Kinuthia Project Sponsor: The Project sponsor is the International Development Association 1.3 Project Overview Line Ministry/State The project is under the overall supervision of the Ministry of ICT, Department of the Innovation and Youth and Affairs (MIIYA). NITA-KYEOP Reports project through its line Ministry, the Ministry of Labour and Social Protection (ML&SP). Project number 5812-KE Strategic goals of the The strategic goals of the project are as follows: project (i) Increase Employment for Youth (ii) Increase Earning Opportunities for Youth Achievement of The project management aims to achieve the goals through the following strategic goals means: (i) Improving Youth Employability (ii) Support for Job Creation (iii) Improving Labour Market Information (iv) Strengthening Youth Policy Development and Project Management Other important The Project consists of four components to be implemented by four background agencies. Component 1, being implemented by NITA and MIIYA addresses information of the the skills mismatch of youth by engaging training providers and private project sector employers to offer training and work experience to targeted youth. Component 2, being implemented by Micro Small Enterprise Authority(MSEA), responds to the need forjob creation with initiatives to help launch new businesses, support innovative approaches to improve job and earning opportunities among the hard to serve youth. Component 3 being implemented by ML&SP, plans to improve access to and quality of labour market information. Component 4, being implemented by MIIYA provides support for strengthening youth policy development, monitoring and evaluation and general supervision of the entire project. iii NITA-KYEOP Project Report and Financial Statements For the financial year ended June 30, 2021 Current situation that The project was formed to intervene in the following areas: the project was (i) Improving Youth Employability formed to intervene (ii) Support for Job Creation (iii) Improving Labour Market Information (iv) Strengthening Youth Policy Development and Project Management Project duration The project started on 20th of May 2016 and is expected to run until 3 1" December 2021. 1.4 Bankers The following is the banker for the current year: (i) Kenya Commercial Bank Others: -Equity suspense account -Cooperative suspense account 1.5 Auditors The Project is audited by the Office of the Auditor General. iv NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30,2021 Project information and overall performance(continued) 1.6 Roles and Responsibilities The Board and Management team involved in the stewardship of the Project during the financial year are listed below. Cairman, *B.Sc. (Hons) inMebroth National Materials Science, AD HOC Industrial University of Bath (UJK) Steering Training Board 1985-1988 Committee of * M.S. in Solid State the Board Science, IMRL, The Charged with the Pennsylvania State Overall Dr. Kamau Gachingi University (USA) 1990- Stewardship of 1993 NITA-KYEOP * PhD. in Solid State Science, IMRL, The Pennsylvania State University (USA) 1993- 1996 Member - * Certificate Public Chairperson - National Relations (RGI) AD HOC Industrial * P1 Certificate (Kericho Steering Training Board Teachers T. College) Committee of Representing * 2nd Assistant Secretary the Board COTU (K) General - Central Charged with the Carolyn C. Rutto Organization of Trade Overall Unions, COTU ( K). Stewardship of * Member - General Wages NITA-KYEOP Council. * Member of reconciliation committee * Counter Trafficking Advisory Committee (CTIP). * National Advisory Committee on person with disability * Assistant National Women leader - Kenya Electrical Trades and Allied Union (KETAWU). V NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 * 2019 to date - County revenue collection coordinated and relationship officer Kenya Power. Member -Member - AD National Consultant Director,, All HOC Steening Industrial About Marketing Ltd Committee of Training Board Current Vice President, the Board Charged with the Representing Federation of Kenya Employees Overall FKE Current Board Member, Stewardship of University Funds Board NITA-KYEOP Gilda Atieno Odera Panel Member & Chair of Business Process Committee in the Health Feb 2019- June 2020 - Reform Panel of Experts, Kenya 2016 to 2019 - Council Member, Kenya National Quality Authority 2012 to 2019 - Board Director, National Hospital Insurance Fund 2013 to 2015 - Board Member, Public Procurement Administrative Review Board Current Part- time PhD Candidate, Public Policy Administration, MA in Leading Innovation and Change, (University of York St John, United Kingdom) I _Degree in Sociology (UON) vi NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 Member- * HRM - Institute of HRM -Member - AD National * Kenya Institute of HOC Steering Industrial Management Committee of Training Board * The Technical the Board representing FKE University of Kenya Charged with the * Chief Executive Overall Officer - Kenya Tea Stewardship of Growers Association NITA-KYEOP Apollo Nganga Kiarii (KTGA) * Management Board Member - Federation of Kenya Employers * Member - Tea Industry Task Force Member * Masters in Medicine -Member - AD National Industrial (MMED) HOC Steering * Secretary Ministry of East Committee of Training Board African Community, the Board Representing Labour & Social Charged with the Principal Secretary Protection (State Overall Ministry of East Department for Labour) Stewardship of 4a r . * 3rd June 2019 - date - NITA-KYEOP Director, Directorate of D Labour& Social Occupational Safety and Dr. Musa Nyandusi Protection (State Health Services (DOSHS), for Department for Labour, Department fMinistry of Labour and Labour) Social Protection. * Secretary to the National Council for Occupational Safety and Health (NACOSH), a body whose role is to advise the Cabinet Secretary in matters OSH vii NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 Member - Higher level Diploma -Member - AD National Entrepreneurship Education in HOC Steering Industrial Kenya (ILO) Committee of Training Board Diploma in Vocational and the Board Representing Technical Training of Trainers Charged with the COTU (K) (ILO) Overall Diploma in Theology Stewardship of Rev. Brother Joel Kandie Vice Chairman General of NITA-KYEOP Chebii, OGW COW Kenya 2000 to 1995: National General Secretary of Tailors and Textiles Workers Union. 1990 to 1986: Elected National Chairman of Tailors and Textiles Workers Union 1986 to 1989 - Assistant National Treasurer for Tailors and Textiles: Workers Union as well as COTU (K) Board member. Director General * M. Eng. Sc. (Computer Overall Engineering) B. Eng. stewardship of Tech. the Authority's (Electrical/Electronic) Activities Member IEEE including * Member (Inst. Of Eng. Finance and Australia) Administration Stephen Ogenga Project * Bachelor of Science General Coordinator * CPA(K) management of all project inputs, outputs and related activities under Joseph Kinuthia Component I of the KYEOP viii NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 Ag. Director * Bachelor of Philosophy Assist in Overall Industrial Mechanical Engineering stewardship of Training * Technical University of the Authority's Kenya Activities including Finance and William Mwanza Administration Manager Internal * MBA from Manage all the Audit University of Nairobi internal audits of * CFE, CPA (K) the Project Teresa Lagat Ag. Manager * MBA from Kenyatta Manage all the Finance University financial and * Bachelor of Commerce accounting (Finance) activities of the * CPA (K) Authority Julius Ndenge Project * Bachelor of Business Manage all the Accountant Management from Moi financial and University. accounting * CPA(K) activities of the KYEOP-NITA Everlyne Siriya component Project * Bachelor of Commerce Manage all the Procurement from JKUAT, Post procurement Officer Graduate Diploma in processes of the Purchasing and Supplies KYEOP- NITA Management from component UON, CIPS Level 4 Beartice Omala ix 4 I , . � � � о о � о � а � � о_ о о х °` о' о v� � � � cv "'' о о N и И Р�+ О О А о о � Ф О о д ..� г' О и О д . р о � О О '^ 3 о� м р й� о о А °� rn о� а � й °O +� р � N еч �� х � .� � �� � � а� а о� с�и, � � cv н � :� д �r �r '� �о и о ] �в '" а °о °о � Ф о о о g N о а о � °й о °о р � `У' Фо оо � о ,,� и и cv и и м м � �� х � � � � � г� о � °м й � �у � о о� rp" ,� � °о .-• о � ti т ° � о °о о, '� � � о � � А м м � � � р �ё а as �,o- W �� � � � � � рΡ� а, '� � °б а `" ,� �g а Гу � и гл с� с� о� W � � w" � •у � р "� Я � О �ь* � � '^ 'С '�^ Lт� ,и Vj 'О .1.p.2 �.'!� � � �i" t�J .'7 ь" b •~ �" . д • С� � �У � О n р •� � � С� � � й О 'Z 0.'i � i�ч н Е-� ы (]� �'' r�'а А Q F й й о о о о а о �� с� а� c.i о се-� цi � b О N м� �С O�i С� О О� О� О 00 .--� '--� .--� �G оо О� � � О М[ � �b ti0 м "" "'� �О М оо О О G� м м� ei• оо а .� и .-+ и � � N � � � � � � о;, о� .-� ,.п и Ел � � ai � а � < 1 ам," ом; ° � о а n� с'д'V" е�'�" •� � с� � � �, и цi сн rn о°+� 'о , `� � •ге о о � � й й � °о, °о, о °о °о, °о, о м г� cv t� а� � � N � о� о т м�о я ° о о� о о rn о, я . о о о г� � м е� ы-� о аO°,� °�° � � � � О м м ;З о���О м� +--� N l� М И а у N N �� Q N а� гn О tiD � � � м д � й й '� � � � оо оо � � � ti �. г� га о o��i т `� ° а�, � � � � °� д,,, ,.., +r � R, � � = у � т ,� а � °' -� 4. 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STATEMENT OF PERFORMANCE AGAINST PROJECT'S PREDETRMINED OBJECTIVES 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 key development objectives of the project's agreement/ plan are to: a) To train 70000 youths on Job Specific Training within 5 five years b) To upskill 1000 craftsmen within five years c) To develop 20 new trade standards and testing instruments and revise 30 standards for traditional apprenticeships 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 in FY 20/21 NITA - To train 20000 More youths Number A total 16293 youths were Kenya Youth youths on Job acquired trained on Job on boarded for on Job Employment Specific Skill employable Specific Skill Specific Skill Training and Training Skill Training Opportunities To Assess and Increased Number of A total 11666 were Project certify 16293 youths number of youths booked for May/ June (KYEOP) youths with assessed and 2021 assessment xvii NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 employable certified Skills To Develop and Standardised The no of Additional 13 OCS Review 23 training and Occupational reviewed/developed Occupational assessment. Competency Competency Standards Standards (OCS) (OCS) and and testing testing instruments instruments developed or reviewed To improve the Improved No of Master A total of 620 Master quality of training delivery of Craftsmen Craftsmen were assessed under Job Specific content. certified and certified. training through Certifications of Master Craftsmen To improve the Improved No of Master All Master Craftsmen quality of training quality of Craftsmen sensitized under Job Specific training sensitized traing through Sensitization of Master Craftsmen on development of Training Plans To Capacity build Improved No of staff The six NITA KYEOP the six NITA service trained Officers were upskilled KYEOP project delivery staff xviii NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 3. CORPORATE SOCIAL RESPONSIBILITY STATEMIENT/SUSTAINABILITY REPORTING The project is not directly involved in corporate social activities; However, the Authority is actively involved in supporting the society as elaborated below. 1. Sustainability strategy and profile Since establishment, what milestones has NITA achieved in its quest to improve the industrial training sector locally? Unification of Levy Payment through KRA (EASE of doing business index partner with KRA (Jude Jomo Bill):- KRA and NITA developed the Unified Payroll Return (UPR) for joint declaration and payment of Pay As You Earn (PAYE) and Industrial Training Levy (Levy) Contributions that was rolled out to all employers starting with the payroll month of December, 2020. NITA is responsible for assessing and collecting industrial training levy and fees as provided for under section 3A (b) of the Industrial Training Act CAP 237. Employers have in the past been required to remit their respective collection of Kshs. 50 for each employee on a monthly basis to NITA. In March 2020, this requirement was amended through a legal notice as part of the initiatives under the Government of Kenya's "Doing Business made easier" agenda aimed at simplifying the process of paying the levy. This effectively made levy contribution to be paid annually by the 9th of the subsequent month following thb end of the employer's accounting period/financial year at the rate of Kshs. 600 per employee per annum. * Upgrade of the Authority's Industrial Training Centres. The current upgrading of NITA's Industrial Training Centres is intended to enhance service delivery to the industry. The ITCs host a number of industry-oriented courses targeting workers in the formal and informal/Jua Kali sectors. There are both short-term and long-term training programmes which are either regular, skill upgrading, and apprenticeship programmes. The Centres provide full board accommodation, training rooms, workshops and recreational facilities. The Centres offer training as well as for day scholars. Industrial training provides relevant xix NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 skills to persons engaged in industry. The training is provided by both government training institutions and the private sector. Industrial training offers trainees with great skills and practical knowledge that enhances their self-confidence. * NITA in partnership with institutions such as the Kenya Qualifications Authority heavily contributed to the development of the Ist draft Recognition of Prior Learning Policy and implementation guidelines in line with the Presidential directive on RPL. This subsequently provides an opportunity for many of our skilled workers in the formal and informal sector who possess requisite skills but lack the necessary certification to come forth and receive nationally recognized certificates for any of the authority's qualifications that were registered on to the KNQF. * KOICA Project - Capacity Building of NITA - Mombasa through a grant from Korea - The government of Kenya received a grant from the republic of South Korea under the project "Capacity Development of National Industrial Training Authority - Mombasa" the project included refurbishment of training facilities at NITA Mombasa, supply of modem training equipment and training of NITA management and trainers. Currently, the project is in its final stage of in-land training of 26 Industrial Training Officers (ITOs) by experts from Korea at NITA Mombasa on the use of the new equipment supplied and installed. The training commenced on 6th January and ended on 29'h January 2020. * Transformation of Industrial Training - NITA developed a transformation framework geared towards ensuring effective and efficient service delivery to the public. Most of the proposals in the framework include legal reforms where the Industrial Training Act is expected to be amended to include establishment of Sectors Skills Councils (SSCs); National Skills Development Council (NSDC); and National Trades and Occupations Standards and Quality Assurance Council (NTOSQAC), among others. The framework further intended to mainstream informal sector into industrial training, ensure establishment of National Skill Development Policy; review of the levy orders; deconcentrating of the Industrial Training Centres (ITCs) among others. xx NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 * Review/Development of the Industrial Training Schemes -The Authority drafted 13 Industrial Training Schemes in 2019 for which a gazette Notice was issued in Sept 2019 for public participation and enhancement of the same. Twelve (12) Industrial Training Frameworks/Schemes and Trade Test Rules have been reviewed/developed and gazetted to standardize training at various leading to various qualifications. * Apprenticeship: Currently NITA regulates three categories of Apprenticeships, namely, Craft Apprenticeship, Technician Apprenticeship and Graduate Apprenticeship. Under the National Skills Certificate Qualifications, seven (7) schemes have been made with an aim of strengthening the Apprenticeship mode of training. They include: 1. Basic Apprenticeship I 2. Basic Apprenticeship II 3. Intermediate Apprenticeship 4. Advanced Apprenticeship 5. Proficient Apprenticeship 6. Specialist Apprenticeship 7. Master Apprenticeship 8. The Advanced Apprenticeship replaces the Craft while the Proficient Apprenticeship replaces the Technician Scheme. The names used above are generic for skills training. * Indentured Learnership Schemes Has also seven levels, which are not progressive. Placement at each level will depend on the duration and competencies to be acquired as per KNQF level descriptors. The Certificate of Indentured Learnership shall accumulate credits that to be transferred to the relevant National Skills Certificate (NSC) or GTT/MCP level. * Skills Upgrading Schemes. Formal Skills Upgrading - Focuses on training regulated by the Industry Based training and Accreditation (IBTA). In-formal Skills Upgrading- The scheme seeks to embrace the informal sector into Industrial Training * Industrial Attachment - Provides guidelines for Industrial Attachment * Trade Test Rules- Reviewed to accommodate the levels 5-8. xxi NITA-KYEOP Project Report and Financial Statements For the financial year ended June 30, 2021 " Graduate Apprenticeship- Operationalizes the training of University Graduates where employers who offer workplace training opportunities to university graduates are entitled tax rebates as per the provisions of Legal Notice No. 97, the Income Tax Act (Cap.470) ofg9h June 2016. " Conformity to the Kenya National Qualification Framework (KNQF) - the newly established Kenya National Qualification Framework (KNQF) requires that all qualifications awarding bodies be accredited included their training programmes. NITA, in endeavour to conform to the requirements, developed and reviewed 220 curricula and 220 Qualification Packs (QPs), 220 Test /assessment guidelines; with several National Occupational Standards (NOS). The programmes were gazetted for input by the Public. The Authority has received accreditation for all training in all trades regulated by NITA on the KNQF. " Constitution of Sector Training Committees- Formation of Sector Training Committees In 2013, NITA re-constituted the fourteen (14) Committees and formed nine (9) Sector Training Committees (STCs) based on the key economic sector in the country. The new Committees had a leaner membership of only ten (10) members and were more focused in their roles. Following the expiry of the three (3) year- term of the first Sector Training Committees' in July 2019, the Authority invited nomination of new members from Employers bodies, Employees bodies and other interests (Government, BMO, Jua Kali) as provided for in the Industrial Training Act. Challenges The Kenyan formal sector skills development environment is faced with numerous challenges including fr-actious implementation of skills enhancement initiatives by both public and private players. The Introduction of Competence Based Education and Training has resulted in an overdrive for control and dominance, among key stakeholders (MoE, -BECF, MEACLSP, MoH, MoALF, NITA, TVET and CUE). Industrial Training Levy Fund is the only public skills development fund available to employees engaged in the formal sector Xxii NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 industry, workers in the informal sector, out of employment workers and the special groups enjoy no benefits from the fund. In Kenya numerous challenges confront the training carried out in the informal sector. The training providers who carry out training in this sector are mainly Master Craftsmen who offer practical training with no business or theoretical packages. In addition, there is basically no rationale for the identification of the MCs who possess no skills in training or pedagogical skills. The training content /curriculum is non-existence in the informal sector, in addition delivery of content is as and when the MC decides, meaning that the trainee in such a setup is at the mercy of the trainer and doesn't have any back ground of what shall be delivered. There is completely lack of standards in the informal training One of the biggest challenges of skill development in our country is that 84% of the workforce is in informal sector. Consequently, it is difficult to map existing skills in the informal sector and gauge the skilling requirement in the sector. On the other hand, the rate of job growth in informal sector is estimated to be twice that in formal sector. Other challenges are; * Limited linkages, partnerships and collaboration with Interested parties; * Inability to fully match skills development in the Industrial Training Centres. * Duplication of roles by various Government entities overseeing TVET and Industrial Training in Kenya * Obsolete technology, facilities and equipment. * Limited inter-agency coordination; * Poor linkages with industry and the labour market; * Insufficient capacity in key agencies; piecemeal regulation and quality assurance; * Limited planning of delivery and infrastructure development, particularly at the County levels. xxiii NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 Inadequate reach to potential levy contributors countrywide for inspection, registration and the levy collection 2. Environmental performance The Authority is in the process of developing Environmental policy to act as a guide to environmental performance. However, the Authority has outsourced garbage collection agents to facilitate its waste disposal mechanism. Waste disposal is strictly done on a daily basis across the entire Authority which has greatly helped the organization to reduce the challenges of environmental impact. 3. Employee welfare The Authority has a detailed Human Resource Manual Policy which acts as principle guidelines on hiring processes in the Authority. Gender ratio and stakeholder engagements are taken into consideration. The Human Resource manual provides for frequent training, appraisal and reward system of staff to enhance their skills at all levels. The Authority has a well-established Health and Safety committee that is in the process of Developing Safety and Compliance Policy. Market place practices- a) Responsible competition practice. The National Industrial Training Authority (NITA) is a State Corporation established under the Industrial Training Act Cap 237 which was revised in 2011. MANDATE OF NITA The Industrial Training (Amendment) Act, 2011 gives the institution the mandate of regulation of the training of persons engaged in industry. The Authority also draws its mandate from Executive Order No. 2 of 2013 on the reorganization of government which placed management of apprenticeship and industrial training under the parent Ministry of East African Community, Labour, and Social Protection. In this regard therefore the Authority is the only institution in the country with the mandate to regulate industrial training in Kenya. b) Responsible Supply chain and supplier relations- The National Industrial Training Authority ensures that; xxiv NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 1. Suppliers list is continuously updated and it's from the list that suppliers and service providers are drawn from time to time as need arises. This ensures equitable distribution of tenders/ quotations. 2.The contracts are monitored and evaluated to achieve value for money in supply and delivery of goods, services and works 3.That suppliers and contractors are paid in time after certification of the goods, services and works delivered. c) Responsible marketing and advertisement- NITA Marketing has endeavoured to uphold ethical practices in its outreach activities by making sure that the intended products and services visibility and awareness is enhanced among various customer types without infringing on their rights as customers/ clients. To ensure we remain ethical over the time, we have made sure that: i. All the regions of the market across the country are reached equitably, in a language that they understand through informed marketing segmentation ii. All the marketing information we send out is true, verifiable and the promises made are not exaggerated but deliverable, such that the target customers can follow up to claim access to the promised attributes in the products and services they desire from the Authority at the promised rates and location iii. We provide the target clients with all working contacts including website address, email and working phone contact to able them reach the Authority for the products and services and take it upon us to respond to all concerns, feedback, complaints and compliments in a timely, personalized and transparent manner. iv. We clearly differentiate NITA products and services from the other available alternatives, and give price details in a clear manner with no hidden costs. We do not make demeaning comparisons with our competitors to belittle or bad-mouth their offerings v. We present all products and services attributes clearly in all marketing campaigns without generalization to bring out clearly the info needed by clients on the products for their informed decisions. xxv NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 vi. In cases where we have to use customer's images and data to bring out success stories, we ensure we get their signed consent and commit to keep their personal info and date safely and secure. vii. We inform and remind the customers on any new products launched, relaunched or revamped for the benefits d) Product stewardship- . Through the Authority's Stakeholder Engagement Policy, the Authority encourages the following in safeguarding consumer rights and interests; i) Participation: Stakeholders will have a right to express their views, be heard and have the opportunity for dialogue on areas of cooperation. ii) Integrity and Honesty: To realize stakeholder engagement plans, goals and objectives, commitment will be based on honesty, accountability and integrity. iii) Unity of Purpose: All Departments of the Authority will work collaboratively to achieve and deliver a consistent, coherent and effective communication with all its stakeholders. iv) Transparency and Accountability: To facilitate engagement, stakeholders will have frank and honest access to information on a need to know basis as determined by the Authority. v) Respect for Diversity: Every aspect of stakeholder engagement shall consider equal opportunities for all citizens, communities, and the disadvantaged in the society. 4. Community Engagements For the National Industrial Training Authority, the Corporate Social Investment is in form of sponsorship of 25 Kenyan female students from needy backgrounds annually to pursue engineering courses at craft, certificate and diploma levels in an effort to reduce gender disparity in technical/engineering disciplines as a part of its Corporate Social Investment. Through this affirmative action, this programme has benefitted over two hundred and twenty five (225) Kenyan students across the country to date. The Female Engineering Training Programme was conceived out of a report on an overseas study tour to fifteen (15) countries with best levy practices in 2005. The objective of the xxvi NITA-KYEOP Project Reports and Financial Staten ents For the financial year ended June 30, 2021 programme was to address the observed gender imbalance in the engineering profession by supporting deserving and needy females to undertake engineering training. Selected candidates are placed in NITA Centres, other National Polytechnics and technical training institutions. The students have undertaken various courses in electrical engineering (electronics, telecoms and computer), mechanical engineering (plant option and production), land survey, quantity survey, civil engineering, agricultural, and chemical engineering. Criteria for selection of trainees is based on academic qualifications, and neediness of applicants from Arid and Semi- arid Land [ASAL] areas. Targeted ASAL areas are: Mandera, Turkana, Lamu, Wajir, West Pokot, Kwale, Ijara, Tana River, Garissa, Isiolo, Marsabit, Samburu, Elgeyo - Marakwet, Suba, Kajiado, Kilifi, Taita Taveta, Teso, Mt. Elgon, Kitui, Mwingi, Tharaka, Mbeere, Transmara, Makueni, Kuria and Marigat.Most females from these marginalised areas fail to take Physics in high schools therefore leaving the subject to be male dominated, a factor which has contributed to a lower number of applicants from these regions. Through the Female Engineering Sponsorship Conunittee which oversees the day-to-day running of the Programme, the Authority is working to develop intensive outreach programs in these areas to sensitize the locals on the importances of taking technical courses. OUTSTANDING SCIENTIFIC RESEARCH AND INNOVATION WHICH HAVE CONTRIBUTED TO IMPROVEMENT OF KENYA'S WELFARE DURING THE COVID-19 PANDEMIC The Coronavirus disease or COVID 19 as it is commonly known was first discovered in Wuhan, China in December 2019 and has caused untold damage and chaos to the health systems of all countries in the world, Kenya included. Further, the economies of most countries have been partially or totally shut down. This has resulted in huge job losses and in some instances complete closure of major industries. The severity of this closure has been most felt in most if all not all sectors across the country. Towards mitigating the effects of the pandemic, the Authority came up with the following measures; 1. Production of Masks: Production of the face masks started at the Authority's NITA Textile Training Institute [NTTI] based in Nairobi. The masks which are re-usable are non-absorbent were made from non-woven fabric. The masks were re-usable and could be re-used up to 3 times if well-disinfected after use. The Authority launched countrywide skills enhancement through partnerships with various counties such as Homabay, Elgeyo Marakwet, Kitui and Teso where some of the beneficiaries who underwent training through the NITA Textile Training Institute took it upon themselves to engage in the production of masks in their respective counties as a form of community social engagement. xxvii NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 2. Fabrication of contactless hand-washing stations: The Authority's Industrial Training Centers innovated contactless hand wash basins that are currently in use in all the Centers. The fabricated hand wash basins are twin-pedalled with one pedal dispensing soap while the other one dispenses water. 3. Production of hand sanitizers: Through its NITA Athi River Centre the Authority produced hand sanitizers for use by the general public. NITA IN SPORTS While NITA is in the frontline in the promotion of industrial training, the Authority has also increased its visibility countrywide by introducing sporting events across the NITA Industrial Training Centres which have enabled the students and staff achieve success beyond the work environment. The Kenya Technical Institution Sports Association [KETISA] is an umbrella body that manages games across various National Polytechnics and other institutions of higher learning. NITA is currently represented in the Association by three of its Industrial Training Centres; NITA-Athi-River, NITA Nairobi and NITA Textile Training Institute as well as members of staff. The Authority has emerged victorious on several occasions in various events hosted by the Association. Apart from exposure trainees have also had opportunities to interact with members of other institutions of higher learning country wide. The rigorous training schedules have also enabled the players/staff to develop discipline, team work, dedication, patience as well as punctuality. 4. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES The Director General for the Authority (NITA) and the Project Director for Kenya Youth Employment and Opportunities Project (NITA-KYEOP) 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 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 Director General for the Authority and the Project Director for NITA-KYEOP 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. xxviii NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 The Director General for the Authority and the Project Director for NITA-KYEOP are of the opinion that the Project's financial statements give a true and fair view of the state of Project's transactions during the financial year/period ended June 30, 2021, and of the Project's financial position as at that date. The Director General for the Authority and the Project Director for NITA-KYEOP 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 Director General for the Authority and the Project Director for NITA-KYEOP 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 yearperiod 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 Director General for the Authority and the for NITA-KYEOP on 22"" of September, 2021 and signed by them. Director General Project Director Project Accountant: Stephen Ogenga Joseph Kinuthia Everlyne Siriya ICPAK Member NO:26770 xxix REPUBLIC OF KENYA Telephone: +254-(2o) 3214000 HEADQUARTERS E-mail: info@oagkenya.go.ke Anniversary Towers Website: www.oagkenya.go.ke Monrovia Street ROFFICE OF THE AUDITOR-GENERAL P.O. Box 3oo84-ooloo Enhancing nccountabiliy REPORT OF THE AUDITOR-GENERAL ON KENYA YOUTH EMPLOYMENT AND OPPORTUNITIES PROJECT (KYEOP) IDA - 5812-KE FEOR THE YEAR ENDED 30 JUNE, 2021 - NATIONAL INDUSTRIAL TRAINING AUTHORITY (NITA) 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 fairily 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 Intemnal Controls, Risk Management and Govemnance 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 ofthe Auditor-General on Kenya Youth Employment and Opportunities Project (KYEOP) IDA - 58/2-KE for the year ended 30 June, 202 1 - National Industrial Training Authority (NIT4) REPORT ON THE FINANCIAL STATEMENTS Qualified Opinion I have audited the accompanying financial statements of Kenya Youth Employment and Opportunities Project No. IDA-5812-KE set out on pages 1 to 30 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 comparison of 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, except for the effects of the matter described in the Basis for Qualified Opinion section of my report, the financial statements present fairly, in all material respects, the financial position of Kenya Youth Employment and Opportunities Project-IDA-5812-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 number IDA-5812-KE dated 4 July, 2016 between the International Development Association (IDA) and the Government of Kenya and Public Finance Management Act, 2012. Basis for Qualified Opinion 1.0. Inaccuracies in the Financial Statements 1.1. Cashflow Statement The statement of financial assets reflects cash and cash equivalents of Kshs.176,741,559 as at 30 June, 2021 which differs with the year-end cash and cash equivalents of Kshs.177,214,091 in the statement of cash flow. Consequently, the accuracy and completeness of the cashflow statement's cash and cash equivalents balance of KShs.177,214,091 could not be confirmed for the year ended 30 June, 2021. 1.2. Cash and Cash Equivalents The statement of financial assets reflects a cash and cash equivalent balance of Kshs.176,741,559 which does not include Kshs.3,619,473 held in suspense at Co- operative Bank of Kenya. Further, audit revealed that another suspense account with Nil balance is held at Equity Bank which was not disclosed in the financial statements. There were also no bank reconciliation statements and returns for the two (2) suspense accounts. Report of the Auditor-General on Kenya Youth Employment and Opportunities Project (KYEOP) IDA - 5812-KE for the year ended 30 June, 2021 - National Industrial Training Authority (NITA) 2 2.0. Renewal Contracts for Contractual Staff Included in the compensation of employees' balance of Kshs.29,414,921 is Kshs.2,400,000 being unsupported monthly salary payments made to 10 contracted drivers for the month of January, 2021 to 30 June, 2021. Examination of records found in their personal files revealed that they had all requested for contract renewal through letters which were all approved on 14 December, 2020 but no signed contracts were in place to support the renewal. In the circumstance, the propriety and completeness of Kshs.29,414,921 for compensation of employees could not be confirmed for the year ended 30, June 2021. 3.0. Unsupported Fuel Expenditure Note 3 to the financial statements reflects fuel costs of Kshs.2,958,982 which also includes Kshs.1,254,538. However, documents such as work tickets, cash books and fuel statements were not provided for audit verification. Further, the Project's fuel statement revealed that National Industrial Training Authority (NITA) refunded an amount totaling to Kshs.1,306,818 being amount of fuel incurred by the Authority. However, supporting documents for the actual total amount incurred by the Authority were not provided. In the circumstance, the actual fuel consumed by NITA has not been provided for audit verification and the propriety of the fuel costs of Kshs.1,254,538 for the year ended 30 June, 2021 could not be confirmed 4.0. Fixed Assets Analysis of the summary of fixed assets as shown in the table below and at Annex 3 to the financial statement and the physical fixed assets register kept by the Project reveals significant differences of Kshs.9,323,039 relating to office furniture and general equipment; and a similar difference of Kshs.9,323,039 relating to vehicles and other transport equipment totaling to Kshs.18,646,078. No explanation has been provided regarding the total difference of Kshs.18,646,078. Cumulative Cumulative Financial Fixed Assets Statements Register Amounts Amount Difference Asset Class (Kshs.) (Kshs.) (Kshs.) Office Furniture and General 34,146,327 43,469,366 9,323,039 Equipment Software 23,220,001 23,220,001 0 Vehicles and Other Transport 86,943,039 77,620,000 9,323,039 Equipment Total 144,309,367 144,309,367 18,646,078 Consequently, the accuracy of the summary of fixed assets register at Annex 3 could not be confirmed for the year ended 30 June, 2021. Report of the Auditor-General on Kenya Youth Employment and Opportunities Project (KYEOP) IDA - 5812-KE for the year ended 30 June, 2021 - National Industrial Training Authority (NITA) 3 The audit was conducted in accordance with International Standards of Supreme Audit Institutions (ISSAls). I am independent of Kenya Youth Employment and Opportunities Project-58112-NITA 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 qualified opinion. Emphasis of Matter 1. Budgetary Control and Performance The statement of comparison of budget and actuals amount as at 30 June, 2021 reflects a total payments final budget of Kshs.1,033,473,937 against actual expenditure amount of Kshs.580,680,647 giving a budget utilization of 56%. An in- depth review of the expenditures incurred showed there were budget under- absorption as shown in table below. Budgeted Actual Under Amounts Expenditure Absorption % Under Component (Kshs.) (Kshs.) (Kshs.) Absorption Compensation of 41,587,000 29,414,921 12,172,079 29 Employees Purchase of Goods 991,886,937 551,265,726 440,621,211 44 and Services Total 1,033,473,937 580,680,647 452,793,290 44 From the analysis above, it is evident that the Project spent under its budget by a total of Kshs.452,793,290 (44%). This may have a negative impact on implementation of planned activities and service delivery to stakeholders. There is need for proper planning to avoid instances of idle funds. 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. 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 matters 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. Report of the Auditor-General on Kenya Youth Employment and Opportunities Project (KYEOP) IDA - 5812-KE for the year ended 30 June, 2021 - National Industrial Training Authority (NITA) 4 Basis for Conclusion 1. Compensation of Employees Included in the compensation of employee's balance of Kshs.29,414,921 is Kshs.1,292,635 relating to statutory deductions whose documentary evidence such as payment and acknowledgement slips were not provided for audit review and therefore it is not clear whether they had been remitted to relevant entities as required by Section 94. (1) of the Tax Procedure Act, 2015, Section 27. (1) of the NSSF Act, 2013, and Section 18 (2) of the NHIF Act Cap. 255. 2. Imprest Management Examination of imprests records totaling to Kshs.4,814,837 revealed that officers serving on the Project were issued with more than one (1) imprest contrary to Section 93(4)(b) of the Public Finance Management Regulations, 2015 which states that the Accounting Officer shall ensure that an imprest holder does not have an outstanding imprest before an earlier one is surrendered. Details of double issue of imprest detailed in Appendix 1. Consequently, the Management was in breach of the law. 3. Activities Without Prior Clearance from the World Bank The audit reveals that a budget of Kshs.600,000 was approved by the World Bank for development of new occupational standards while the actual expenditure is recorded as Kshs.3,755,900. In addition, another expenditure totaling Kshs.1,034,600 was incurred in a workshop to prepare NITA's new role in KYEOP. However, a no objection certificate from the World Bank was not provided for audit review. 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. 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 Report ofthe Auditor-General on Kenya Youth Employment and Opportunities Project (KYEOP) IDA - 5812-KE for the year ended 30 June, 2021 - National Industrial Training Authority (NITA) 5 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 the Financing agreement between International Development Association and the Republic of Kenya, I report based on my audit, that: i. I have obtained all the project's 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 it 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 systems are in place to address key roles and responsibilities in Report ofthe Auditor-General on Kenya Youth Employment and Opportunities Project (KYEOP) IDA - 5812-KE for the year ended 30 June, 2021 - National Industrial Training Authority (NITA) 6 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: Report of the Auditor-General on Kenya Youth Employment and Opportunities Project (KYEOP) IDA - 5812-KE for the year ended 30 June, 2021 - National Industrial Training Authority (NITA) 7 * 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 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 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 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 ncy ,CBS AUDITOR-GENERAL Nairobi 22 December, 2021 Report ofthe Auditor-General on Kenya Youth Employment and Opportunities Project (KYEOP) IDA - 5812-KE for the year ended 30 June, 2021 - National Industrial Training Authority (NITA) 8 Appendix 1. Payment Voucher Amount Designation Surrender Date Number (Kshs.) Caleb Malunga 30 June, 2021 2151 469,648 30 June, 2021 2152 152,200 Douglas Momanyi 30 June, 2021 2136 472,532 30 June, 2021 2142 118,300 18 Feb, 2021 1922 25,200 18 March, 2021 1959 60,200 30 June, 2021 2155 42,312 30 June, 2021 2156 7,310 Beatrice Omala 28 Nov, 2020 1792 756,253 28 Nov,2020 1789 37,600 18 March, 2021 1961 50,400 18 March, 2021 1962 50,400 30 June, 2021 2137 724,059 30 June, 2021 2113 56,000 Josephine Kinuthia 30 June, 2021 2134 542,149 30 June, 2021 2139 145,500 Basil Matete 30 June, 2021 2108 427,820 30 June, 2021 2130 133,100 Everlyne Siriya 30 June, 2021 2109 468,254 30 June, 2021 2115 42,000 30 June, 2021 2121 33,600 1 1_ Total 4,814,837 Report of the Auditor-General on Kenya Youth Employment and Opportunities Project (KYEOP) IDA - 5812-KE for the year ended 30 June, 2021 - National Industrial Training Authority (NITA) 9 吸 �, . °�' � о о `У' n ю й �°ri °Q г� а;, о;, �о о� м о� о;, � А4 а о�о о�о N� о о°�, о°� Ф q оа н м г� +о а о�о о°�о о�� о л � и v� .-� .�-� � v .r ni er н н � Е � U � м а �� N о•ю o�i ц оо � оо � t � � � � N � �л и � г� г� о� �., .✓ � р .-Nч н О � ю b � а� N � й vPi м й м� и о+ о+ о ,-, `� .� �i 1 � о о о о о о о N � .о о v �v� �,.а �г р w ь. � Х N � � � � � а � К' ,� °. � о W с°� � о '° л � v а г� N�`о n � « v� Q, � � `�оо' её оо � г- �о �с W а � у � � � � � � � � ^-� У N о � АО '� �+�°, � q� м о`иn^ н�' а� z й .-: .r ~ �, .U оС � С ц � � �o Q+ й N гv г� а n� � � U[� � � .-. г, а� r �� с�'�' �! 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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 EPSAS 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 accounting policies adopted have been consistently applied to all the years presented. 10.3 Reporting entity The financial statements are for the Project Kenya Youth Employment and Opportunities Project (NITA)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 Shilling. 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 i) Transfers from the Exchequer 5 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 Transfer from Exchequer is be 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. 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 6 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 e) Recognition of payments The Project recognises 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. 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. 7 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 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 authorised public officers and/or institutions which were not surrendered or accounted for at the end of the financial year. 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 reflmding third part deposits. h) Accounts receivable For the purposes of these financial statements, imprests and advances to authorised 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 imprest payments are recognized as payments when fully accounted for by the imprest or AIE holders. This is an enhancement to the cash accounting policy. Other accounts receivables are disclosed in the financial statements. 8 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 i)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 recognised 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, 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 j) 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. 9 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30,2021 k) 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. I)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 recognised 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. m) 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. 10 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 During the year Kshs nil billion being loan disbursements were received in form of direct payments from third parties. n) 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 recognised in the statements of receipts and payments. o) 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. p) 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. q) 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 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 11. NOTES TO THE FINANCIAL STATEMENTS LPROCEEDS FROM DOMESTIC AND FOREIGN CREDITS During the 12 months to 30 June 2021, we received credits from the donor through our Parent Ministry: Credits Received from Multilateral Donors (International Or anizations) International Development Association 669,040,126 957,125,834 Total ____ ________ ____ ___ 669,040,126 ,957,125,834 *. The Proceeds received for the financial year amounted to Kshs 669,040,126 on 29/01/2021,09/09/2021,30/04/2021 2. COMPENSATION OF EMPLOYEES FY Cumulative FY 2020/21 2019/20 to- date Payments Payments made by the made by Total Entity in Cash third parties Payments KShs KShs KShs KShs KShs Basic wages of temporary employees(contractual 29,414,921 0 29,414,921 36,004,895 104,826,613 employees and consultants) Total 29,414,21 g 924121 36W0428 104,826,61 12 R_ и оо ev о v и м о v � м а� g о� � 'с й v а°� � � й�� г е°�t� � и 'О � м � О � ао оа �6 vt м о0 � оо О � �у ,--� N Й � 00 �О I � Й ,-ч [��'f' � � вQ+ N n � � � � � � N � ю 00 � 00 � � � о � •� о �д � � � � а U :� � д" 4�i и о ао а� сч м м и� � о р� CS � � � ���~ � о+ й� о м .�с, .°о, м.--� о �о �л о� оо о� � ао м о� о," г; ���,� й а°. оо � й� о rn о й о �.+ � w О М N N и р •--� 00 N�--� м .у� � V LV О CS � .у Q .�-i ~ � � � Qг � � ��� .� о с � � и р� �р �о м Ф er о �D и г• N о Ф � N �` � � � оо N N О oQ ti0 N О� �p OD О Z3 � у У cv со оо оо � и cV а^ О о, и � 4-а � � оа й t+ С м м оо а+ оо оо" д�� О W гиа оюо� о й n й й � й аи+„ � �,� � т` �i. � .. ,--� оо t� гv •--� � N � +,. й и О � tt н � й � � V�о а ..,, • о � � т и � � тt .е q а� о ю м �� о�о и.-. сц о о � ��� и � 00 О N О о0 �О N G+ ь0 оо Q � U Х N О оо oD � v'' N Т О О� и � i1, ai й t� о м --� м оо а+ оо оо � N о�Dо' о й n й й �+�л rn� ���� 4! Ч � � � � � й � ~ � N а .V GS с •[_�`�у1 'r е°� ис1 '�s n�'i '� � г°� ,� � `~ 0. q г+�у � � � � °� а � Я � � � +.. [/J � V � V ;5 � �,��'" �а G � �.� о N � W � � � �А Н v и д: �D С�� `� � �• q `ti гл � •� -g � � � � � � гл � W и 4�1 �U � �CS � � R, и о► ti � � °� р U v °� �' � ы rл ,� tl и с р • о а � � � ? � д й .� � � � � � � � И wрΡ и � "� � � � � ..п �Т•1 � •--• р и �` ,г„ � I и С 1 � ��„ �+ 01 р�у � � � � = а �о й no � `� �, а � � .� � � �� � � > 'и- '1 Ci 61 fl W � т т•ц ,й � и `� р, �� �д� � � сФi � д� р ^1 ��.. � � � � � � � N й � й д_ � 'b :' � `а � 'g '" � Е" � � "+� •� � � ы v � � � О � � � � гЛ м '� и � �tб w � [i 0�1 � �у � д ,_ � р �. �.�� � � � о �+ С] � � �" acfi •'сF9" а .� с о .� •� � �i О � � д � Гр� п, C�j � � бi {�•1 о .� � � � F О '� и � � � й 7 � Ф .7 С +с+ 4 i3 "r � t N +' � Q р р•С '+. � О �+ а� О,•�., р О а� О а0 �� М � � и V L� Lr. О. .С Е'� �" �� F 7 0.� О f+. ОС ОС Е" •� N 41 � � o�yi о "� r' �n � ;° ��Гу � � cs � `, �i' v °' -� � :.� * « � т � � � о � b � � й � т .ва � о о о а � b � О ' .,,� �чв � .� Ч h С С О � � 0�! � � V � О О О Q1 ..�. � � � dQ � •,,� � •,,� � � G � � N ' у� .,�и, N � С м V ы -о � � к � д д � ,й� � � � � � � � ti � а b й о � � �'� � �(� � �л д •�' * Z � � �. д W .� -� � � °� Cr1 й ° д ,r � й � � о а+ � ,� �, � os '� .� � � О �' � `� �, � � � � � 'и W 'rs а и �s с� �, •� �С Ct �i`' 'р � •и W О +�J ; ] � � �l, � � � q�i • О � � � � ' � � � 0 � �" ы Zн G' ��,' ,� c> .� � l � � � � �у � � � � � Uи •а � �. � � � о0 °[�' �'° л� 3 й и � �уΡj ,� � ' � v' "' sd. ��. О'13 р�1 � v р 0� z С7 �'и �W.�i� � �., у +��' � G О �F 'б „�а * О О � � �о " ' N N м � �о си о, V � N � м � N �i О � N � � О [� т� О � � N � ,� � О �7' г*1 � о о о о1 и ы � еа � а ' � о s. Е� � ,v° � � о о с о1 � � � N�aa � й N ы b � � �� й � д� � � `� � д о а о о1 � иу � � b � � � � U .� � ° � и � й � р °i � W лW � й � w � с .� °м � �,�, � `� �� � � � � � � .� � � о г� � � о R• � � т � ; � 0 �г3 `� � � � "а+� с� 0� z аиi �' '� с� � �j еп с� у� ��+ а � � о � .� �, -� � � � � о �' z � w�� О о о� о•r � ��°' �Н., °'°���'� � '`i Q � ь7 � � � � � р o�+i � г� r�, д а�� а� а Е-� � � �i NITA-KYEOP Project Reports and Financial Statements For thefinancial year ended June 30, 2021 Notes to the financial statements (continued) 6. CASH AND CASH EQUIVALENTS C/FWD Cash Balances 2020/21 2019/20 K.Shs KShs Cash Balance 176,741,559 88,854,612 Total L76JALM 88,854.6U The project had a Cash Book balance of Kshs 176,741,559 as reflected in the end of year bank reconciliation report. During the year, a total amount of Kshs. 3,619,773 was held in the suspense account at co- operative bank Account no.01243163753900. The funds relate stipends to the beneficiary youths whose accounts were inactive/invalid and hence their payments could not go through thus leading to the cumulative figure. The matter has been taken up and communications made to the bank so that they can provide the list of the beneficiaries who were affected in order to fast track payments to the affected youth before the end of the project. Equity Suspense Account no.0243000100774- NEL balance. 7. CASH AND CASH EQUIVALENTS B/FWD 2020/21 Restated 2019/20 KShs KShs Cash Account 176,741,559 88,854,612 Total 176,741,559 88,854,612 The project runs on IPSAS cash basis of accounting as reftected in its cash book balances for the two financial years. 8. BREAKDOWN OF IWRESTS AND ADVANCES FESYVS IKCIYTJI 472,532 141JULY12021 0 472,532 The imprest was surrendered on 27)07/2021. 16 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 12. OTHER IMPORTANT DISCLOSURES 1. PENDING ACCOUNTS PAYABLE Supy of 1oods 240,000 0 Supp1 of service 1,162,475 0 Total 1,402,475 0 17 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 13. PROGRESS ON FOLLOW UP OF AUDITOR RECOMMENDATIONS The following is the summary of issues raised by the external auditor, and management comments that were provided to the auditor. We have nominated focal persons to resolve the various issues as shown below with the associated time frame within which we expect the issues to be resolved. Unsupported Amount of trainees' stipend Kshs. . 40,123,740, Included in training relaes,t4th expenditure of Kshs. 1,008,865,972 is Kshs. payment which was made to 40,123,740 being top- benea Project up payment to a youths due to Director number of youth lat rost trainees whose Joseph stipends had been This payment is Kinuthia under paid in period 1 supported by to 8 in cycle 2. The the attendance Project of youths whichPrjc payment was made Accountant KYEOP- viepyetvuhrwas captured NITA2019/20 vid payment vuhrtoghheResolved number 0817 dated 27 r the Everlyne 20(16) Management July 2019. The Information Siriya Payment was not System(MIS) supported by trainees Training & reflecting the signed schedules number of days internship reflecting the days the and the amount trainees were trainees were Caleb underpaid neither was Malunga there an explanation as to why the payments were not made in the subsequent months for ease of accountability. 18 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 Unsupported per diem claims Included in the Amount of domestic travel and kshs. 780,300 subsistence figure of relates to kshs. 21,819,478.00 is payment to a Payment for Kshs. officers who Project 780,300.00 in respect were not Director of per diems claims facilitated with paid to officers who per diem and Joseph were not facilitated other expenses Kinuthia KYEOP- with per diem and on official NITA/2019/20 other expenses while activities. The Project Resolved 20(16) on official activities. payment is Accountant However, the claims supported with paid were not requisitions of Everlyne supported by approved Siriya memos/documents memos, work requisitioning for tickets, receipts, imprest that are fully boarding passes approved as evidence/ and other prove that the supporting activities were documents. authorized Unsupported -Whenever food Project catering services is required we Director Expenses have a food Included in Hospitality ledger/schedule Joseph KYEOP- supplies and services where we enter Kinuthia NITA/2019/20 amount of Kshs. the orders Resolved 20(16) 1,058,643 is Kshs. delivered to Project 529,550 on provision enable us keep Accountant of outside catering track of services paid vide consumption. Everlyne Payment Voucher Siriya 19 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 No.1156 dated 17 The February 2020 to ledger/schedule Decasa Hotel. clearly indicates However, the the period (One following anomalies year) the were noted; suppliers a) Requisition provided food documents against the indicating the order for 500 Event/ Pax per LOT. activities for That is from which the 12" March catering 2019 to 20Ih services were February 2020. paid for were -Contract for not availed for Decasa was for audit. one year as and b) The payment when required was supported from date of by an LPO award on 27"' NO. 2319407 February 2019 dated to 261h February 01/03/2019 for 2020. A request the previous was raised on Financial year 15th October 2018/2019. 2018 and c) Request for quotations quotation NO. raised on 22nd NITAQ/4/201 November 8-2019 were 2018. We had in photocopies issues with and the funds at that original time because of quotations the nature in were not which we availed for receive funds 20 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 audit through verification. reimbursements . We therefore In view of the delayed opening foregoing, the of the purchase of goods and quotations until services figure of funds were Kshs. 1,069,497,047 available. could not be Quotations were confirmed. opened on 19' February 2019.Thereafter award was granted on 27Lh February 2019.Therefore the contract was for one year and not two years. -The quotations were copies since the original quotations were used to make the first payments. This was a framework contract for a period of one year. KYEOP- Unexplained A figure of Project NITA/2019/20 Cashbook Kshs Director Resolved 20(16) adjustments and 229,509.80 was 21 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 receipts an adjustment Joseph The statement of to correct errors Kinuthia Financial assets as at 30 made in posting June 2020 reflects Cash un-utilized Project and Cash Equivalent imprests and Accountant balance of Kshs. surrenders in 88,854,612. An audit the cash book. Everlyne review of the cashbook Siriya revealed unexplained Cashbook adjustments resulting net deficit of Ksh 229,509.80 as sho below; Budget and Budgetary Performance The overall Receipts shortfall of Kshs The project had 142,874,166 Project budgeted for receipts was as a result Director totaling Kshs. of suspension of 1,376,746,062 but training on 16'b Joseph actual receipts March 2020 due Kinuthia KYEOP- amounted to Kshs. to the Covid -19 NITA/2o19/20 1,233,871,896 Pandemic. It Project Resolved 20(16) resulting to shortfall of was therefore Accountant Kshs. 142,874,166 or prudent not to 10%. request for Everlyne The shortfall in additional Siriya revenue of Kshs. funding that 142,874,166 or 11% would not have implies that the been utilized Project did not achieve all the planned goals and objectives. 22 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 The under expenditure experienced under Purchase of goods and Expenditure services, was majorly brought about by Similarly, the Project provision of a had budgeted to incur higher an expenditure of Kshs. 1,376,746,062 allocatin o but actual payments te ta otProject vote to cater forPrjc amounted to Kshs. youth stipends Director 1,140,669,670 resulting to an under an Joseph expenditure of Kshs. training Kinuthia KYEOP- 236,076,392 or 17%. to the Covid -19 NITA/2019/20 The under expenditure Project Resolved pandemic, it 20(16) occurred mainly under Accountant was not the purchase of goods posibet and services at Everlyne Kshs235,835,049 or process stipends iriya to cycle 4 youth 18%. The underanfest expenditure of Kshs. training 236,076,392 or 17% providers since implies that goals and the training that objectives of the had just begun Project were not in the month of achieved as planned. Feba 2020, was suspended on 16th March due to Covid - 19 pandemic. 23 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 This was indeed Untagged Fixed the case that the Project Assets fixed assets had Director Annex 3 to the not been financial statements physically Joseph reflect a total assets verified by the Kinuthia value of Kshs. Project Not I11,803,778. Included Accountant on a Project Resolved 30/11J2021 in this figure are assets quarterly basis Accountant worth Kshs. 9,113,180 as per the that had not been Project Everlyne tagged and serialized Implementation Siriya for ease of Manual identification. Further, provisions. As a KYEOP- no evidence was made result, a NITA/2019/20 available to prove that physical 20(16) the assets were verification, verified quarterly as tagging and required by the project updating implementation exercise could manual. not be carried out due to Covid-19 pandemic. The process has been initiated by seeking budgetary support from World Bank. 24 NITA-KYEOP Project Reports and Financial Statements For the financial year ended June 30, 2021 Guidance Notes: (i) Use the same reference numbers as contained in the external audit report; (ii) Obtain the "Issue/Observation" and "management comments", required above, from final external audit report that is signed by Management; (iii) Before approving the report, discuss the timeframe with the appointed Focal Point persons within your entity responsible for implementation of each issue; (iv) Indicate the status of "Resolved" or "Not Resolved" by the date of submitting this report to National Treasury. Director General Project Director __ __ __ _ . /1 2-O 2 Date Date 25 '� 5 +' с� iч � U о ��U � �� � ,S. � � � 3 � .b� о 3 � � .� � ° � v $ �й .��в � � � ° � .� � � од � � р�„5 ."°J :г� р о о xs � � � � '� Q. '� i � О� .° °� о � °7 � ° г� � сд �" .� .� сч� ' '�' ~ ° �.. '�i � и v -д ° л " о '-' .� �, ° ,я ° '° � . � А � �,, � д N р � р ,�°� � а ,.� � � � ''� � м о b � � ~ � � � � � � � � U � � ° .. `� `i _ и .� д5 � � д '� � �� а'�i � ^,' '� р 3 о о .� � v '�' о � � �Sб � � � � � о°а о � а'"i о � 'Oi�д.,' � а1., , ° �i '�рΡ, а�иi � �i," о о С� �•� N о'� .� 4. ° Ф� 1..' д. V �,� U О N tд �'ц� � Q� О}� О v�с�� ед � и"� �� +� � CL N и ��J CL и i� .� �--1 '3 �1, еб cV �'д ° ° � ° ° � � 'i+ � � � [� И � А � � � � �7 � � rn а � � а � � ,� � о ,� О ++ а С7 �г� О� С� N .� � рд [°б.� ь" и�'� Й � � а � ���д N N ~ � в а � оо оо *� �о � ° � � n � � °и° о`�, а � � Н� оа оо оо v cv � � � ... с,г,- г `� й �о ��Uдд N о� � �, � г� t� о � °' rn а °о � д n n о�о о�о � pq � � и оо "' '� м м � а� о � д о о с, Н � �� о о м v � z � �� О � w '� д и; . 0�1 •� � � О и 1 Т'. *,� р, � у v �, ц а � ;� w � � �� а+ � и W ° о и W � � U � �'' � � о b О � � �С � 4 о � � �` о ° � 4i � ,� � •ëi и � а i�i r•y+ � � р � й т�-[ �W � pZ ° � � � о AG а,на,V � а � О \Q и о й � с м г� и � о � � й � � � й �`�! ° м rn м � ,�, м е� и' о Q � '�" \° о о" о м о � � � � � т ti о v � � w b � � °�' a�i � � и � а �� •� � � а '` а _� pw� � ° -b �w'+ � с� � v � � д о и i�'! �i .i�'. ++ ' �i а О О д ? � � � � � � �й � � 00 -:S � а.Е'�W NITA-KYEOP Projed Reports and Financial Statements For theflnandalyear ended June 30, 2021 ANNEX 2: RECONCILIATION OF INTER-ENTITY TRANSFERS r;J11 P11 Odoqn"ofti" %"-- !r 2 W a. Others 19/GV2017 100.000.000.00 201612017 04/07/2017 3.516.303.00 2017/2018 W03/2018 54371,450.00 2017/2018 11104/2018 8,315,580,00 201712018 16/0V2018 9,915.475,45 2017/2018 31/0512018 81,397,494.55 2017/2018 200/2018 60JI6,020.00 2018/2019 26/0912018 77,548,277.00 2018/2019 23/1012018 38,935,404,30 2018/2019 11/1212018 74,196,270.00 2018/2019 23/01/2019 242,496,940.00 201812019 11/0312019 87,720,120.00 201812019 27/05/2019 124,074.610.00 201812019 28 NITA-KYEOP roject Reports and Financial Statements For the financial year ended June 30,2021 24/09/2019 211,961,646.95 2019/2020 18/09/2019 70,758,596.20 2019/2020 23/10/2019 152,948,358.70 2019/2020 16/12/2019 236,885,446.70 2019/2020 28/02/2020 76,943,893.25 2019/2020 28/02/2020 207,747.892.00 2019/2020 04/09/2020 150,927.779.70 2020/2021 08/01/2021 294,403.645.95 2020/2021 14/04/2021 34,710,333.00 2020/2021 30/04/2021 188,998,367.25 2020/2021 TOTAL 2,589,089,904.00 The above amounts have been communicated to and reconciled with the parent Ministry state department Pro dinator HeUnit National Industrial Training Authority State Department for Labour 29 .� . +� .-, ,,..� .-, и ,-� о и U � ° �' � ° ° � ед N L� � е°� е°v � о о н° �� м � о ,,,,, н �� г� n с`3, U 1[` � � � � .� �� о � о о о о ,д N .� �,,, °� � � °н д и � и о � и А * * � i. й,--i � О О Ф О а°� 'о о �� ,� � N � �н+ b Д � �и � С N � 41 ., b � 'д д .� Ф � � м � .� а: � � i � � а _ _ .� и W и и Pi �� О О'ид' � О .С � •.. +� О О N � CуΡD �+ р (�г� N N`_� CS F� Н V 'ь4 О � .� � N n � ,� �� й О � � � �, � � о, '�е д ..., ``, у � � � ti с у�: � Q, а, о ��' •r �, р � � '� �' �' � гх. � � � р, � W � � � � ° �: 4� :� Е�., �о � й � � с�', ��� I и � о� Q Q . х �, м q � �. W � о�� z � гG � � о � � О й � Е-� М Q v1 CS О О О О Q Q д д О И О N о0 И О�--� �--� �О д О iV N[� О оо �О fV О�--е м И О О О G� � О N��О � а� С+ N й[� t� Q N N . о0 � N 00 о0 �О С О н�.м.., � �--i � 4.i и � � ^� ..Uи и г� � д U т - � :� � � W м ' � N° � а � � .� � � � гл о о � о � � � •� �� � � � и � � С.� °' к w° О � q � v •О N � .� н � и Q � у.�., й '� � N� 4> гц, � � н н г� � �> и � � У! °' О¢ i йНЕ-�Е-��� > у ��'' �'� � и� й д'� � о��� N Е-�� Н р �� р о�,�� ; ;�о�����3�г3� и� � °.� й О о� и Е� Е�-� Е�-� �р �� у 4+ �h+ •н .н .� О О � � � о W о ��` �и � F" С� с� � � � � � � � д � и Ёд � �' � � ~ V Ct �ь. � ,��, � G1 �1 �"i � О О ь' О q�`,�~�v йc�йVUOC7,S��Qwa�F � и � �� � ��� � w � 4 �► . . 4 -� � ai �, ^' .--� г�! м eF �гi � t� оо С� ,-• ,--� Г 1�в F+. У• � • • • � W � W � � � � � � � � °��� �i �° а и � гл `° г� �1 ��•� �а� `С � (") л '� Q �о � �.�.b •� д 'b ��� ��,�, � �� гр �м R � � � с�е й w „а ы � й � � � P 0. P.w 1003' 00500 Nairobi, ley. Tel +254 20 8530130, 6540054 Mobile: +254 7110120001 734 10820D Thursday, July 15,2021 NATIONAL INDUSTRIAL TRAINING AUTHORITY-KYEOP, P. 0 Box 74494 -00200, Nairobi-Kenya. Dear Sir/Madam, RE: NATIONAL INDUSTRIAL TRAINING AUTHORITY KYEOP K . CERTIFICATE OF BALANCE Reference is made to a letter dated 06th July 2021 Account Name Account Balance as at 30th Number June 2021 National Industrial Training Authority 1206078642 Kshs.177,521,663.92 KYEOP Yours sincerely, A U KANTITO (BRANCH MANAGER /Encl KCS Bank Kenya Limited Directors: L M. Njifru Chairman); J. N. Oigara; T. D. Ipomai; C.S. - National Treasury- S. K- Rono; Ms. N. Onyango; Mrs. C. Okono; J. W. Muigai; Mrs. A. 0. Eriksson; Ms. E. Nyala; S. Makome P,F -e ...lCt 00 100 2C52000. 252880.0 Mbile. +254 711012000 734 103200 1218 CA 41 BRANCHES CERTIFICATE OF BALANCE KCB Bank Limited (Incorporated in Kenya) CERT2119571994 KCB INDUSTRIAL AREA 14 JUL 2021 Certified that the balance at the CREDIT of NATIONAL IND TRAINING AUT-KYEÖP A/C 1206078642 at the close of business on 30 JUN 2021 Was KES ONE 1UNDRED AND SEVENTY SEVEN MILLION FIVE HUNDRED AND TWENTY ONE THOUSAND SIX HUNDRED AND SIXTY THREE CENTS NINETY TWO KES 177,521,663.92 Ecained. by rttmurn trrr"J W ~f~y. i ~ ¼LILYA LD. ~cr:KZI 3/IK K?'VA LTD. '~- ~ S rr;c >rr r -Ŷ.'¡ä.j i R NÀ п = � С] � � _- �� � а � ru -i n � -� 'а т rn t� т,� • Z N �.{ � ц ��r а-6 � г7- С rn ry � и т�# и р� т N� �, r О:� � С л'� z v�i t�n Z�_и � д и N к� ���" . Q О �`У р С � rn т �� z � г � 07 � }f � т D и г�r и Г� � �� й � т � � Z� � �'}� . Ф � г � � '' �� � р � Z й П -и-! й о�о О р� � rn � � .�т-.-� р?� г т � rn 2 О D^i О О т� W Г1 � f � z =i Z и т г rn� р � т у � р Z � � т � � 0 � � т х � � г п � � �. 'i D =_ ••� n n � � ,,, r� г �. � ,� �, n � -.у .. . _ г г� о и О � � р �': � � � т � � � �-�1 г � �� .: т � г � р� г т �� � • ,; � _"� т xs р � � г �_ . л � 1 г и f'mj � т D � \ -.{ � � z Г' � �.. • � S {O�j � � F+ П .' . t пi � N � � � r � д � л 0 S � . х г � �+ � � . О � � � Ai���i _ ; ° � г - о_ . ^+ Z • т � ' р � � г I�i � го � fD ^� � ; у� : ' :� � р •� � Q ' � . � �� � � � �� � -� , . . ..---, , �) � ' Q { . _' , . � � .� ' ' . } . � 1� w . � ' -W � � �. � . . ' И 1_гf i . , у t. О И � Q� р - , 4 _ Q , . . , � 4 о° °о� . . . ., , .._ 1. , _. . .. . • N . V V' V й � . .� � � � .. о i... � � � . . и� �� О, � . w . о . `° . � �� ._ ц н к �, ' � rn � � . . , .i .i = � ' л дs и . . У У N � й iл � �'' rn . � оио оио w n1Oi N � � • N DATE TRANSACTION DETAILS MONEY OUT MONEY IN RUNNING BALANCE 1-Jun-20 BALANCE B/FWD 141,264,605.82 1-Jun-20 Funds Transfer 999999 FT20153LLRJZ - 33,166.00 141,297,771.82 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 130,200.00 - 141,167,571.82 2-Jun-20 Service Chrg AT-DPC GEN25 QUICKPAY WASH ACCOUNT 6,690.00 - 141,160,881.82 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QU1CKPAY WASH A 195,150.00 - 140,965,731.82 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 510,877.00 - 140,454,854.82 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 217,626.00 - 140,237,228.82 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 1,370,000.00 - 138,867,228.82 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 21,000.00 - 138,846,228.82 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 583,320.00 - 138,262,908.82 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 33,857.00 - 138,229,051.82 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 218,500.00 - 138,010,551.82 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 144,000.00 - 137,866,551.82 2-Jun-20 Service Chrg AT-DPC GEN25 QUICKPAY WASH ACCOUNT 42,000.00 - 137,824,551.82 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 8,824,000.00 - 129,000,551.82 2-Jun-20 Transfer AT-DPC 1710178687308 10 107668 FIDELIS - 144,000.00 129,144,551.82 2-Jun-20 Transfer AT-DPC 1000178575355 MD MDR 231 AMINA A - 6,000.00 129,150,551.82 2-Jun-20 Transfer AT-DPC 1020198569470 MD MDR 128 MOHAMED - 2,000.00 129,152,551.82 2-Jun-20 Ag Dpst SZ27K9UGLN44 MAINA KINYUA IMPREST SURREN - 16,800.00 129,169,351.82 2-Jun-20 Ag Dpst SZH7K9UJKBKV MAINA KINYUA IMPREST SURREN - 8,000.00 129,177,351.82 3-Jun-20 Direct Credits AT-DPC KTU 313 BANK FT20155Z8P5S - 28,000.00 129,205,351.82 3-Jun-20 Direct Credits AT-DPC BANK FT20155KZVVT - 6,000.00 129,211,351.82 4-Jun-20 Direct Credits AT-DPC KE NITA 71658 CS INDV NRB - 2,000.00 129,213,351.82 4-Jun-20 Direct Credits AT-DPC MDR 005 BANK FT20156TRK7Z - 2,000.00 129,215,351.82 5-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 857,250.00 - 128,358,101.82 5-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 73,950.00 - 128,284,151.82 5-Jun-20 Service Chrg AT-DPC GEN25 QUICKPAY WASH ACCOUNT 15,180.00 - 128,268,971.82 5-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 559,920.00 - 127,709,051.82 9-Jun-20 Ag Dpst SZC7LNMQ1983 GIPSON GIBSON 999999 FT2016 - 33,765.00 127,742,816.82 11-Jun-20 Funds Transfer 999999 FT201632XDZ8 - 28,906.00 127,771,722.82 11-Jun-20 Funds Transfer 999999 FT201632RD6V - 3,200.00 127,774,922.82 11-Jun-20 Service Chrg AT-DPC GEN25 QUICKPAY WASH ACCOUNT 10,500.00 - 127,764,422.82 11-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 1,816,735.00 - 125,947,687.82 11-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 6,000.00 - 125,941,687.82 11-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 147,850.00 - 125,793,837.82 11-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 2,072,400.00 - 123,721,437.82 11-Jun-20 Transfer AT-DPC 1020198569470 MD MDR 128 MOHAMED - 2,100.00 123,723,537.82 12-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 4,756,338.00 - 118,967,199.82 12-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 584,830.00 - 118,382,369.82 12-Jun-20 SWIFT Remit Cha AT-DPC AC-KES1403100020001 FT20 600.00 - 118,381,769.82 12-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 116,031.00 - 118,265,738.82 12-Jun-20 SWIFT Remit Cha AT-DPC AC-KES1403100020001 FT20 600.00 - 118,265,138.82 12-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 4,121,894.00 - 114,143,244.82 12-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 512,110.00 - 113,631,134.82 12-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 9,025.00 - 113,622,109.82 12-Jun-20 Service Chrg AT-DPC GEN25 QUICKPAY WASH ACCOUNT 1,320.00 - 113,620,789.82 12-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 209,845.00 - 113,410,944.82 12-Jun-20 SWIFT Remit Cha AT-DPC AC-KES1403100020001 FT20 600.00 - 113,410,344.82 12-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 7,384,446.00 - 106,025,898.82 12-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 236,906.00 - 105,788,992.82 12-Jun-20 SWIFT Remit Cha AT-DPC AC-KES1403100020001 FT20 600.00 - 105,788,392.82 12-Jun-20 Direct Credits AT-DPC KKG 355 BANK FT20164KT3SD - 3,000.00 105,791,392.82 12-Jun-20 Direct Credits AT-DPC MDR 003 BANK FT201648RQQO - 4,200.00 105,795,592.82 12-Jun-20 Direct Credits AT-DPC MKS 248 BANK FT20164CT7ZJ - 3,500.00 105,799,092.82 12-Jun-20 Direct Credits AT-DPC KMB 402 BANK FT20164B8DZ5 - 33,000.00 105,832,092.82 17-Jun-20 SWIFT Remit Cha AT-DPC AC-KES1403100020001 FT20 600.00 - 105,831,492.82 17-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 3,256,194.00 - 102,575,298.82 17-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 501,862.00 - 102,073,436.82 17-Jun-20 Transfer AT-DPC 1166609308 22319 223199 KIlO MAR - 5,700.00 102,079,136.82 17-Jun-20 Transfer AT-DPC 1254799818 18236 182364 GABRIEL - 2,700.00 102,081,836.82 17-Jun-20 Transfer AT-DPC 1254237046 19012 190127 SAID UMI - 3,300.00 102,085,136.82 17-Jun-20 Transfer AT-DPC 1254813853 68630 68630 BUNI MASC - 300.00 102,085,436.82 17-Jun-20 Service Chrg AT-DPC GEN25 QUICKPAY WASH ACCOUNT 28,860.00 - 102,056,576.82 17-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 6,000.00 - 102,050,576.82 17-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 41,600.00 - 102,008,976.82 19-Jun-20 Direct Credits AT-DPC 236690 BANK FT20171WOD2Y - 300.00 102,009,276.82 19-Jun-20 Direct Credits AT-DPC 242285 BANK FT20171S9K6N - 300.00 102,009,576.82 19-Jun-20 Direct Credits AT-DPC 191058 BANK FT201716G6X7 - 11,700.00 102,021,276.82 19-Jun-20 Direct Credits AT-DPC 231266 BANK FT20171Y8WFO - 300.00 102,021,576.82 19-Jun-20 TaxPmt AT-IN DUS P051410923P 2020200001398465-Nat 1,573.00 - 102,020,003.82 19-Jun-20 TaxPmt AT-INDUS P051410923P 2020200001398923-Nat 52,976.00 - 101,967,027.82 19-Jun-20 TaxPmt AT-INDUS P051410923P 2020200001399036-Nat 1,126.00 - 101,965,901.82 19-Jun-20 TaxPmt AT-INDUS P051410923P 2020200001399131-Nat 1,963.00 - 101,963,938.82 19-Jun-20 TaxPmt AT-INDUS P051410923P 2020200001399219-Nat 905.00 - 101,963,033.82 19-Jun-20 TaxPmt AT-INDUS P051410923P 2020200001399318-Nat 11,700.00 - 101,951,333.82 19-Jun-20 TaxPmt AT-INDUS P051410923P 2020200001399411-Nat 9,123.00 - 101,942,210.82 19-Jun-20 TaxPmt AT-INDUS P051410923P 2020200001399611-Nat 11,500.00 - 101,930,710.82 19-Jun-20 TaxPmt AT-INDUS P051410923P 2020200001449901-Nat 1,269,070.00 - 100,661,640.82 19-Jun-20 TaxPmt AT-INDUS P051410923P 2020200001451850-Nat 321,179.00 - 100,340,461.82 22-Jun-20 Cash Deposit CALEB MALUNGA AT-INDUS TT20174TRFFZ - 3,100.00 100,343,561.82 24-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 111,630.00 - 100,231,931.82 24-Jun-20 Service Chrg AT-DPC GEN25 QUICKPAY WASH ACCOUNT 7,320.00 - 100,224,611.82 24-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 45,000.00 - 100,179,611.82 24-Jun-20 Transfer AT-DPC 1265678292 35119 351198 ABDULLAH - 300.00 100,179,911.82 24-Jun-20 Transfer AT-DPC 030110610549 312 312879 PHILISTE - 300.00 100,180,211.82 24-Jun-20 Transfer AT-DPC 103017929166133 332537 MARYAN A - 300.00 100,180,511.82 24-Jun-20 Transfer AT-DPC 470179135505 257 257868 MARK KlP - 300.00 100,180,811.82 24-Jun-20 Transfer AT-DPC 1214232523 96789 96789 OCHIENG D - 300.00 100,181,111.82 24-Jun-20 Transfer AT-DPC 045126462193 287 287041 CHEROTIC - 300.00 100,181,411.82 24-Jun-20 Transfer AT-DPC 1030179119666 33 338081 AYAN ABD - 300.00 100,181,711.82 24-Jun-20 Transfer AT-DPC 1213901472 32982 329826 OTIENO M - 300.00 100,182,011.82 24-Jun-20 Transfer AT-DPC 076126646216 262 262068 DIVINAH - 300.00 100,182,311.82 24-Jun-20 Transfer AT-DPC 1179029313 35203 352037 ACHOLA V - 300.00 100,182,611.82 24-Jun-20 Transfer AT-DPC 1550219069800 30 306343 MOHAMED - 300.00 100,182,911.82 24-Jun-20 Transfer AT-DPC 12104593104029 2 298421 LYDIA AW - 300.00 100,183,211.82 24-Jun-20 Transfer AT-DPC 126457754 236213 236213 KAZUNGU - 300.00 100,183,511.82 24-Jun-20 Transfer AT-DPC 012644889153 360 360580 PETER MU - 300.00 100,183,811.82 24-Jun-20 Transfer AT-DPC 1230179190251 35 350761 JOEL JAM - 300.00 100,184,111.82 24-Jun-20 Transfer AT-DPC 084122761824 305 305692 LEONARD - 300.00 100,184,411.82 24-Jun-20 Transfer AT-DPC 126500061915 372 372615 GEOFFRY - 300.00 100,184,711.82 24-Jun-20 Transfer AT-DPC 1209845628 31298 312981 MICHAEL - 300.00 100,185,011.82 24-Jun-20 Transfer AT-DPC 1108144927600 35 352103 MERCYLIN - 300.00 100,185,311.82 24-Jun-20 Transfer AT-DPC 1213820790 23206 232069 MAUYMUNA - 300.00 100,185,611.82 - 24-Jun-20 Transfer AT-DPC 1000179225171 23 233921 ABDIWELI - 300.00 100,185,91t.82 24-Jun-20 Transfer AT-DPC 1280179214058 31 310283 AHMED MO - 300.00 100,186,211.82 24-Jun-20 Transfer AT-DPC 1116687510100 29 293565 WASWA BE - 300.00 100,186,511.82 24-Jun-20 Transfer AT-DPC 090126454182 253 253494 FARDOWSA - 300.00 100,186,811.82 24-Jun-20 Transfer AT-DPC 1265958909 34203 342039 MWANGANG - 300.00 100,187,111.82 24-Jun-20 Transfer AT-DPC 090123779187 359 359075 NOOR MOH - 300.00 100,187,411.82 24-Jun-20 Transfer AT-DPC 840179229094 304 304044 SAADIA A - 300.00 100,187,711.82 25-Jun-20 Direct Credits AT-DPC 275112 BANK FT20177BRSU - 300.00 100,188,011.82 25-Jun-20 Direct Credits AT-DPC 289607 BANK FT20177K3944 - 300.00 100,188,311.82 25-Jun-20 Direct Credits AT-DPC 285960 BANK FT20177Q8NRG - 300.00 100,188,611.82 25-Jun-20 Direct Credits AT-DPC BANK FT2017715JSX - 300.00 100,188,911.82 30-Jun-20 TaxPmt AT-INDUS P051410923P 2020200001546649-Nat 11,045.00 - 100,177,866.82 30-Jun-20 TaxPmt AT-IN DUS P051410923P 2020200001546756-Nat 26,414.00 - 100,151,452.82 30-Jun-20 TaxPmt AT-INDUS P051410923P 2020200001551545-Nat 842,851.00 - 99,308,601.82 30-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 28,000.00 - 99,280,60i.82 30-Jun-20 Service Chrg AT-DPC GEN25 QUICKPAY WASH ACCOUNT 1,080.00 - 99,279,52i.82 30-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 585,660.00 - 98,693,861.82 30-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 88,500.00 - 98,605,361.82 30-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 176,557.00 - 98,428,804.82 30-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 4,731,100.00 - 93,697,704.82 30-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 825,636.00 - 92,872,068.82 30-Jun-20 SWIFT Remit Cha AT-DPC AC-KES1403100020001 FT20 600.00 - 92,871,468.82 30-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 322,335.00 - 92,549,133.82 30-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 77,140.00 - 92,471,993.82 30-Jun-20 Service Chrg AT-DPC GEN25 QUICKPAY WASH ACCOUNT 90.00 - 92,471,903.82 30-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 370,950.00 - 92,100,953.82 30-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 459,721.00 - 91,641,232.82 30-Jun-20 Cash Deposit CALEB MALUNGA AT-INDUS TT20182643M2 - 8,000.00 91,649,232.82 50,020,010.00 404,637.00 c DIRECT DEBITS DATE TRANSACTION DETAILS MONEY OUT RECONCILED 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 130,200.00 - 2-Jun-20 Service Chrg AT-DPC GEN25 QUICKPAY WASH ACCOUNT 6,690.00 - 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 195,150.00 - 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 510,877.00 - 2-Jun-20 Contra Entry AT-DPC CONTRA ENTRY QUICKPAY WASH A 217,626.00 - 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О О О в'' ь' `О � й й С ьд+ С аа+ �~ д F- А О а м�� О О т 0 О ry1 � о о,.� н н � о о �' а а v т а а и I- и� а`�i ги "�'о 'а ео т а:.� и т w а а О О О У и о 7 7 а L о � а рр а рр У� i� с с � с [i с� и го гЧ н�у � д д �'а с� а а а с а� и s г' и м м �, �, � ы �, `� л N iq а а а а+ � О � � С L� �.� in � in ++ а i и й И � • У 1� �•j L3 � с � с � � � �а а�3 О � � О� с iл U � U � � л �е д R 4. 0. � а Q и ы � а а , `ag т��� Q и и и и н й. й. ro� г� �� о. � �а. Q V� i-i ��`i �"�i й и� 5� °�i й ri ` � � ` а `� L ь. а L � L L L L' L i � L � � � � � i � � { а т ы а,,� т а а _ а а L а� ш ш а ы ы а а а а а а а а а а а д с с а с � с� с с� � и � � о а с с С с с с с с с с с с ' �' о°' °1 о�i °1 о°f � о°' _°7 '" °' °1 н- ° о Q о о о о о о о о о о � (7 Uг . С С7 У (�/ R1 (7 3 (,7 (,7 ^у • 'V1 И� pJ •И И c У И •И И И •iП И V1 'гА Й И (/1 'гА И L ` И и И � а И `� L С L L ,и.. у И И И И И�А гП И И И гА ,о а о� � с7 ш� о и о о о о�• � . й Ё ы ы Ё w �"л n Ё ы r с Ё ы д ы У ы ы� Е� Ё Ё Ё Ё Ё Ё Е Е Ё� Е Е , с с°oov°а айй•о гт°йоLLош о o�t°aSu°с°�и°йс°�v°v° с°й ос.о�г° ' о � О О О О О О О О Ф Ф О о б О о О О О О N О о о О О О О О С 6 О Ф � гЧ N N N N N N N N N N N N N N N N nl N Q N еи гV N гц N N N N iV N N Ф о О О О О О О д О б О О О О О о О о N О О О О О О д Ф О о О Ф i N N N N N N tV N N N N N г�l nl N N г� N гV ro гч лl N N N N N N fV N N � � � � � � � � � � � � � � � � � � � � д• � � � � � � � � � � � � О 4 О О о Ф Ф Ф Ф о С О б д д С О О о�� О�� С О Ф О О а Q О � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � � о оооои г.г�г. �ni.�i.�r� оо ooиnie.iммwwmwи v иии М М М г+1 М nF nF гv N N г�l г� N N е� м гч nl д О О О О е-1 л л.~ л С] N г�l N � � . о о сп tn � � - � о � ,�; о о 3 � йi vi и и О О 7 7 fD �С � � `" о � ' и у. С л � О д г�и г3i т '� � � � �°. Л п 'а (D � .{ j N О а � ° r и r �+ А А О� А n.� V И N Ov6 д1 О tЛ Vt V 1V V W 00 �D N М Ч V1 О О С О С7 О N V О+ И N V М � 1 1 1 о � w � b о DIRECT CREDITS DATE TRANSACTION DETAILS MONEY IN RECONCILED 25/10/2019 Transfer AT-MENKC TRANSFER KCB MENENGAI FT19298 28,500.00 28,500.00 28/11/2019 Salary Payment AT-DPC 319900 2019 BANK FT1933201 850.00 850.00 01/06/2020 Funds Transfer 999999 FT20153LLRJZ 33,166.00 - 02/06/2020 Transfer AT-DPC 1710178687308 10 107668 FIDELIS 144,000.00 02/06/2020 Transfer AT-DPC 1000178575355 MD MDR 231 AMINA A 6,000.00 02/06/2020 Transfer AT-DPC 1020198569470 MD MDR 128 MOHAMED 2,000.00 02/06/2020 AS Dpst SZ27K9UGLN44 MAINA KINYUA IMPREST SURREN 16,800.00 02/06/2020 AS Dpst SZH7K9UJKBKV MAINA KINYUA IMPREST SURREN 8,000.00 03/06/2020 Direct Credits AT-DPC KTU 313 BANK FT2015SZSPSS 28,000.00 03/06/202d Direct Credits AT-DPC BANK FT20155KZVVT 6,000.00 04/06/2020 Direct Credits AT-DPC KE NITA 71658 CS INDV NRB 2,000.00 04/06/2020 Direct Credits AT-DPC MDR 005 BANK FT20156TRK7Z 2,000.00 09/06/2020 AS Dpst SZC7LNMQ1983 GIPSON GIBSON 999999 FT2016 33,765.00 - 11/06/2020 Funds Transfer 999999 FT201632XDZ8 28,906.00 - 11/06/2020 Funds Transfer 999999 FT201632RD6V 3,200.00 - 11/06/2020 Transfer AT-DPC 1020198569470 MD MDR 128 MOHAMED 2,100.00 - 12/06/2020 Direct Credits AT-DPC KKG 355 BANK FT20164KT3SD 3,000.00 - 12/06/2020 Direct Credits AT-DPC MDR 003 BANK FT201648RQQO 4,200.00 - 12/06/2020 Direct Credits AT-DPC MKS 248 BANK FT20164CT77J 3,500.00 - 12/06/2020 Direct Credits AT-DPC KMB 402 BANK FT20164B8DZ5 33,000.00 - 17/06/2020 Transfer AT-DPC 1166609308 22319 223199 Kilo MAR 5,700.00 - 17/06/2020 Transfer AT-DPC 1254799818 18236 182364 GABRIEL 2,700.00 - 17/06/2020 Transfer AT-DPC 1254237046 19012 190127 SAID UMI 3,300.00 17/06/2020 Transfer AT-DPC 1254813853 68630 68630 BUNI MASC 19/06/2020 Direct Credits AT-DPC 236690 BANK FT20171WOD2Y 300.00 19/06/2020 Direct Credits AT-DPC 242285 BANK FT20171S9K6N 300.00 19/06/2020 Direct Credits AT-DPC 191058 BANK FT201716G6X7 11,700.00 19/06/2020 Direct Credits AT-DPC 231266 BANK FT20171Y8WF0 300.00 22/06/2020 Cash Deposit CALEB MALUNGA AT-INDUS TT20174TRFFZ 3,100.00 24/06/2020 Transfer AT-DPC 1265678292 35119 351198 ABDULLAH 300.00 24/06/2020 Transfer AT-DPC 030110610549 3 12 312879 PHI LISTE 300.00 24/06/2020 Transfer AT-DPC 103017929166133 332537 MARYAN A 300.00 24/06/2020 Transfer AT-DPC 470179135505 257 257868 MARK KIP 300.00 24/06/2020 Transfer AT-DPC 1214232523 96789 96789 OCHIENG D 300.00 24-Jun-20 Transfer AT-DPC 045126462193 287 287041 CHEROTIC 300.00 24-Jun-W Transfer AT-DPC 1030179119666 33 338081 AYAN ABD 300.00 24-Jun-20 Transfer AT-DPC 1213901472 32982 329826 OTIENO M 300.00 24-Jun-20 Transfer AT-DPC 076126646216 262 262068 DIVINAH 300.00 24-Jun-20 Transfer AT-DPC 1179029313 35203 352037 ACHOLA V 300.00 24-Jun-20 Transfer AT-DPC 1550219069800 30 306343 MOHAMED 300.00 24-jun-20 Transfer AT-DPC 12104593104029 2 298421 LYDIA AW 300.00 24-Jun-20 Transfer AT-DPC 126457754 236213 236213 KAZUNGU 300.00 24-Jun-20 Transfer AT-DPC 012644889153 360 360S80 PETER MU 300.00 24-J un-201 Transfer AT-DPC 1230179 19025135 350761 JOEL JAM 300.00 24-Jun-20ITransfer AT-DPC 084122761824 305 305692 LEONARD 300.00 24-Jun-20 Transfer AT-DPC 126500061915 372 372615 GEOFFRY 300.00 - 24-Jun-20 Transfer AT-DPC 1209845628 31298 312981 MICHAEL 300.00 - 24-Jun-20 Transfer AT-DPC 1108144927600 35 352103 MERCYLIN 300.00 - 24-Jun-20 Transfer AT-DPC 1213820790 23206 232069 MAUYMUNA 300.00 - 24-Jun-20 Transfer AT-DPC 1000179225171 23 233921 ABDIWELI 300.00 - 24-Jun-20 Transfer AT-DPC 1280179214058 31310283 AHMED MO 300.00 - 24-Jun-20 Transfer AT-DPC 1116687510100 29 293565 WASWA BE 300.00 - 24-Jun-20 Transfer AT-DPC 090126454182 253 253494 FARDOWSA 300.00 24-Jun-20 Transfer AT-DPC 1265958909 34203 342039 MWANGANG 300.00 24-Jun-20 Transfer AT-DPC 090123779187 359 359075 NOOR MOH 300.00 24-Jun-20 Transfer AT-DPC 840179229094 304 304044 SAADIA A 300.00 25-Jun-20 Direct Credits AT-DPC 275112 BANK FT20177BRSU 300.00 25-Jun-20 Direct Credits AT-DPC 289607 BANK FT20177K3944 300.00 25-Jun-20 Direct Credits AT-DPC 285960 BANK FT20177Q8NRG 300.00 - 25-Jun-20 Direct Credits AT-DPC BANK FT2017715JSX 300.00 30-Jun-20 Cash Deposit CALEB MALUNGA AT-INDUS TT20182643M2 8,000.00 TOTAL 433,987.00 29,350.00 29,350.00 REPUBLIC OF KENYA Date . Report of the Board of Survey on the Cash and Bank Balances cf i1±t 0 E;m ..r - _...k-r _ L4_.. 9 :. ±.ft £ - as at the close of business on J -*K.... - ...... - The Board, consisting of (Names and official ttles)- assembled at the office of .-A .--5t..r c - at ._ ..:.9_ .......____._..(time) on the 9 and the following cash was produced: Notes . . .. .. Sh. Silver .. . .. .. .. Sh. Copper h., .. .. . Cheques (as per details'on reverse) ... Sh. It was observed that cheques amounting to Sh. -... 'M had been 'on hand for more than -14 days 'pror to the. t.f thek y - The cash consists of East African currency and does not cotaiwajgy Aemwpnetie çqiii7t., -i . ör notes: , . - . . . N 1 - The Cash Book reflected the following balances as at the close of business on th .. Cash on hand . . . ... Sh. BankBálanäe. Sh. . The Bank Certificate of Balance showed a sum of Sh. C -~~~.... ... ets. ... ....... ..aS...c s.) standing to the credit of the account oh ..... i .......... ......MM..- The.difference between this figure and the Bank Balance as shown by the Cash r k ig accounted for in the Bank Reconciliation Statement (F.O. 30 attached. . Chairman Date . .. Membe o the Board LIs-r or Cr 1 SCL LTED AS PART OF CAH ON AND Date of Date - Amoun Chequt No- Drawer Cheque Received i r - ..3 any r1