REPUBLIC OF KENYA Telephone: +254-(2o) 3214000 HEADQUARTERS E-mail: info@oagkenya.go.ke Anniversary Towers Website: www.oagkenya.go.ke Monrovia Street OFFICE OF THE AUDITOR-GENERAL P.O. Box 3oo84-oooo Fnhancing Alccoufntability NAIROBI OAGlKISEP]2022/2023/(9) 14 November, 2023 The Principal Secretary State Department for Social Protection and Senior Citizens Affairs P.O Box 40326-00100 NAIROBI Dear Sir, REPORT OF THE AUDITOR-GENERAL ON KENYA SOCIAL AND ECONOMIC INCLUSION PROJECT CREDIT NUMBER: 6348-KE FOR THE YEAR ENDED 30 JUNE, 2023 Your responses dated 30 October, 2023 in respect of the Management Letter for the financial year ended 30 June, 2023 refers. The additional information and evidence provided in the responses have been examined and considered. Enclosed, herewith please find one set of the report of the Auditor-General on Kenya Social and Economic Inclusion Project Credit Number : 6348- KE for the year ended 30 June, 2023 duly certified and with the seal thereon for your retention and necessary action. Yours faithfully, A.S Mohamed FOR: AUDWOR-GENERAL Copy t Project Coordinator Kenya Social and Economic Inclusion Project Number: 6348-KE P.O Box 40326-00100 NAIROBI Regional Offices: Nairobi * Nakuru * Eldoret * Embu * Garissa * Kakamega . Kisumu * Mombasa Nyeri Bungoma Kisii * Machakos REPUBLIC OF KENYA OFFICE OF THE AUDITOR-GENERAL Enhancing Accountabi/ly REPORT OF THE AUDITOR-GENERAL ON KENYA SOCIAL AND ECONOMIC INCLUSION PROJECT CREDIT NUMBER: 6348-KE FOR THE YEAR ENDED 30 JUNE, 2023 STATE DEPARTMENT FOR SOCIAL PROTECTION AND SENIOR CITIZEN AFFAIRS KENYA SOCIAL ECONOMIC INCLUSION PROJECT MINISTRY OF LABOUR AND SOCIAL PROTECTION STATE DEPARTMENT FOR SOCIAL PROTECTION AND SENIOR CITIZEN AFFAIRS PROJECT NUMBER: P164654 IDA CREDIT NO. 63480 GRANT NO. TFOAS27 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2023 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for thefinancial year ended June 30, 2023 Table of Contents 1. A cronym s and G lossary of T erm s ........................................................................................................ ii 2. Project Information and Overall Performance ................................................................................. iv 3. Statement of Performance against Project's Predetermined Objectives.....................................xii 4. Environm ental and Sustainability reporting ..................................................................................... xvi 5. Statement of Project Management responsibilities ........................................................................ xxi 6. Report of the independent Auditor on Financial Statements for Kenya Social Economic In clu sio n P roje ct .......................................................................................................................................... x iii 7. Statement of Receipts and Payments for the year ended 30th June 2023.................................. 8. Statement of Financial Assets as at 30* June 2023.................................................................. 3 9. Statement of Cash flow for the year ended 301h June 2023........................................................ 5 10. Statement of Comparison of Budget and Actual amounts for year ended 30 June 2023. 7 11. Significant A ccounting Policies ........................................................ii....................... . 9 12. Notes to the Financial Statem ents ................................................ ............................ 16 13 . A nne xes3.................................................................................................. . . ..3.......... ... .. 30 Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 Table of Contents 1. A cronym s and G lossary of Terms.................................................................................................. ii 2. Project Information and Overall Performance..................................................................................iv 3. Statement of Performance against Project's Predetermined Objectives.....................................xii 4. Environm ental and Sustainability reporting ..................................................................................... Xvi 5. Statement of Project Management responsibilities ...................................................................... xxi 6. Report of the Independent Auditor on Financial Statements for Kenya Social Economic Inclusio n P roje ct ...........................................jct-- .......................... .................. Xxiii 7. Statement of Receipts and Payments for the year ended 30th June 2023..................................1 8. Statement of Financial Assets as at 301 June 2023.............. .................................................. 3 9. Statement of Cash flow for the year ended 30th June 2023.......................................................... .5 10. Statement of Comparison of Budget and Actual amounts for year ended 30h June 2023...... 7 11. Significant A ccounting Policies .......................................................................................oiie s...... 9 12. Notes to the Financial Statem ents .....................................................................a 1..........s.1....... 13. A nnexesexe............................................. - . -... -.30.......... ............................ ........... 30 Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 1. Acronyms and Glossary of Terms BOS Beneficiary Outreach Strategy BETA Bottom Up Economic Transformation Agenda BWCs Beneficiary Welfare Committees CBK Central Bank of Kenya CCTPMIS Consolidated Cash Transfer Programme Management Information System CHWs Community Health Workers CT-OVC Cash Transfer for Orphans and Vulnerable Children DFID United Kingdom's Department for International Development DLI Disbursement Linked Indicator DLR Disbursement Linked Result EIP Economic Inclusion Programme G&CM Grievance and Case Managemen GoK Government of Kenya HSNP Hunger Safety Net Programme ICPAK Institute of Certified Public Accountants of Kenya IDA International Development Association IFMIS Integrated Financial Management System IMF International Monetary Project IPF Investment Project Financing IPSAS International Public Sector Accounting Standards KSEIP Kenya Social and Economic Inclusion Project M&E Monitoring and Evaluation 11 Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 MDA Ministries, Departments and Agencies MIS Management Information Systems MLSP Ministry of Labour and Social Protection NICHE Nutrition Improvements through Cash and Health Education NHIF National Health Insurance Project NSNP National Safety Net Program NT National Treasury OPCT Older Persons Cash Transfer PFM Public Finance Management PLW Pregnant and Lactating Women PSASB Public Sector Accounting Standards Board PWSD-CT Persons with Severe Disability Cash Transfer SDSP State Department for Social Protection SP Social Protection WB World Bank Comparative FY Financial year preceding the current financial year. Ill Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 2. Project Information and Overall Performance 2.1 Name and registered office Name Kenya Social and Economic Inclusion Project Objective The key objective of the project is to strengthen delivery systems for enhanced access to social and economic inclusion services and shock-responsive safety nets for poor and vulnerable households. Address The project headquarters offices are in NSSF Building, Nairobi (city), and Nairobi County, Kenya. The address of its registered office is: P.O. Box 40326-00100 GPO, Nairobi. Contacts: The following are the project contacts State Department for Social Protection and Senior Citizen Affairs P.O. Box 40326-00100 NSSF Building, Bishop Road Nairobi, Kenya Telephone: +254 (0) 2729800 E-mail: ps@socialprotection.go.ke Website: www.socialprotection.go.ke iv Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 2. Project Information and Overall Performance 2.1 Name and registered office Name Kenya Social and Economic Inclusion Project Objective The key objective of the project is to strengthen delivery systems for enhanced access to social and economic inclusion services and shock-responsive safety nets for poor and vulnerable households. Address The project headquarters offices are in NSSF Building, Nairobi (city), and Nairobi County, Kenya. The address of its registered office is: P.O. Box 40326-00100 GPO, Nairobi. Contacts: The following are the project contacts State Department for Social Protection and Senior Citizen Affairs P.O. Box 40326-00 100 NSSF Building, Bishop Road Nairobi, Kenya Telephone: +254 (0) 2729800 E-mail: ps@socialprotection.go.ke Website: www.socialprotection.go.ke iv Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 2. Project Information and Overall Performance 2.1 Name and registered office Name Kenya Social and Economic Inclusion Project Objective The key objective of the project is to strengthen delivery systems for enhanced access to social and economic inclusion services and shock-responsive safety nets for poor and vulnerable households. Address The project headquarters offices are in NSSF Building, Nairobi (city), and Nairobi County, Kenya. The address of its registered office is: P.O. Box 40326-00100 GPO, Nairobi. Contacts: The following are the project contacts State Department for Social Protection and Senior Citizen Affairs P.O. Box 40326-00 100 NSSF Building, Bishop Road Nairobi, Kenya Telephone: +254 (0) 2729800 E-mail: ps@socialprotection.go.ke Website: www.socialprotection.go.ke iv Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financialyear ended June 30, 2023 Project information and overall performance (continued) 2.2 Project Information Project Start Date: 31-Jan-2019 Project End Date: 31-Dec-2023 Project Manager: Mrs Jane Muyanga Project Sponsor: World Bank 2.3 Project Overview Line Ministry/State The project is under the supervision of the Ministry of Labour Department of the project and Social Protection(State Department for Social Protection) Project number P164654 Strategic goals of the project The strategic goals of the project are as follows: (i) Strengthening Social Protection Delivery Systems (ii) Increasing Access to Social and Economic Inclusion Interventions (iii)Increasing Access to Social and Economic Inclusion Interventions Summary of Project The project management aims to achieve the goals through the Strategies for achievement following means: of strategic goals (i) Provision of social inclusion (nutrition-sensitive safety net and referrals to the NHIF) and economic inclusion (livelihoods enhancement support) services to the existing National Safety Net Programme beneficiaries, as well as other poor and vulnerable, to be identified through the use of an objective targeting system already being used in the country. V Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statementsfor the financial year ended June 30, 2023 (ii) By expanding their coverage to additional households and the functionality of financing arrangements for timely response in the event of droughts. (iii) Strengthening of Social Protection delivery systems by enhancing the scope and coverage of the Single Registry and support relevant program information systems, investments in the rollout of the improved payment system, and supporting greater integration and implementation of the Grievances & Case Management mechanism for all interventions supported by the proposed KSEIP. Other important background Social Protection has long been an important part of the information of the project Government strategy to fight poverty and promote equitable growth and social inclusion, as well as respond to emergencies such as natural disasters. The Government is committed to move beyond cash transfers to an integrated Social Protection system to enhance social and economic inclusion of the poor and vulnerable. Therefore, the underlying objective of KSEIP is to strengthen the delivery systems. Areas that the project was The project was formed to intervene in the following formed to intervene problems/gaps: (i) Strengthening Social Protection Delivery Systems (ii) Increasing Access to Social and Economic Inclusion Interventions (iii) Improving the Shock Responsiveness of Safety Net System Project duration Five Years Project Information and Overall Performance (Continued) vi Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the finan cial year ended June 30, 2023 2.4 Bankers The following are the bankers for the project: (i) Central Bank of Kenya Limited - Account number: 1000425059 (ii) Central Bank of Kenya Limited - Account number: 1000488395 (iii) Kenya Commercial Bank Kenya Limited - Account number 1293561193 2.5 Independent Auditor The project is audited by the Office of The Auditor General. 2.6 Roles and Responsibilities List the different people who are working on the project. This list would include the project manager and all the key stakeholders who will be involved with the project. Also, record their role, their positions, and their contact information. Jane Director Children Masters Project Coordinator 0722653187 Muyanga Services Frankline Assistant Director Degree Lead-NICHE 0724510847 Mahulu Children Services Linet Deputy Director PhD Lead-Economic 0721669104 Ochuma Social Inclusion Programme -Development CPA Benard Deputy Masters Head of Accounts 0721589904 M. Sabwami Accountant General 2.7 Project summary The Project is for duration of 5 years from 2019 to 2023 with an approved budget of Euro 152,800,000 and USD 13,000,000 equivalent to KShs 19,496,501,100 and KShs 1,406,600,637 respectively as highlighted in the table below: vii 〕：藝 ■d 儿”〕 Kenya Social and Economic Inclusion Project State Departmentfor Social Protection and Senior Citizen Affairs Ann ual Report and Financial Statementsfor th e financial year ended June 30, 2023 Project information and overall performance (continued) 2.8 Summary of Overall Project Performance: The Budget performance against actual amounts for current year is as follows. BUDGET PERFORMANCE AGAINST ACTUAL AMOUNTS SOURCE OF FUNDS July 2022-June 2023 CUM M U LATIVE TO DATE Absorption Absorption Budget Actual Rate Budoet Actua I Rate GOK (counterpart Funding) 929,58G,203 576,579,942 62% 2,833,661,203 1,593,348,751 56% IPF Credit 624,600,000 315,685,393 51% 3,693,800,000 893,417,997 24% Grant(AIA) 493,400,000 493,400,000 100% 1,622,669,200 1,560,347,417 96% Grant(Revenue) 97,900,000 31,600,616 32% 269,200,000 49,293,916 18% EEP 15,244,029,480 13,470,223,500 88% 59,215,510,927 54,524,409,680 92% TOTAL 17,389,515,683 14,887,489,450 86% 67,634,841,330 58,620,817,760 87% x Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 IMPLEMENTATION CHALLANGES 1. Delay in exchequer releases: This has largely affected the implementation of GOK projected activities causing delays and crossover of activities meant for the previous financial year. This means that we have had to have less projects available to finance planned activities for the successive year as part of the allocation is applied to project the previous year's activities. 2. Limitations in flow of projects to the lower levels of implementation (Counties and Sub- counties) where we are not able to issue AlEs, against IPF projects: The Financial Management Procedures Manual has not yet been updated. There are however ongoing discussions between SDSP, the World Bank and the National Treasury regarding proposed improvements to the Financial Management System. These limitations are highlighted in the bullet below. 3. Lack of KSEIP Budget Lines and Budget Management system: KSIEP is implemented by various units within the SDSP but the entire KSIEP budget is however lumped into one for the entire State Department making it difficult to monitor activities and spending at the individual unit's level. 4. Project Reporting Requirements: The project requires extensive reporting requirements to monitor the project progress and remain fully compliant with the financial reporting to the World Bank. IFMIS or VMS are currently not capable to run these reports with the details and formats that are required. The SDSP is currently considering using the data export capabilities of IFMIS, the data will be exported and a reporting application including a data analytical application with project reports using the original ledger data and adding additional data points to ensure 100% compatibility with the reporting requirements. Project dashboards will be developed to monitor project financial results and day-to-day progress and to support the development of project reports. RECOMMENDATION 1. IPF Loan and grant should be available for implementation of the programme to achieve the planned milestones. 2. Counterpart projecting (GoK) should be availed to support NICHE operations. xl Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 2.9 Summary of Project Compliance: The project has complied with applicable laws and regulations, and essential external financing agreements/covenants. 3. Statement of Performance against Project's Predetermined Objectives Introduction The objective of the KSEIP is "to strengthen delivery systems for enhanced access to social and economic inclusion services and shock-responsive safety nets for poor and vulnerable households". The Project supports the GoK to build upon the achievements made under the National Safety Net Program (NSNP) through putting in place credible delivery systems for social protection (SP) services. More specifically, the Project supports results in three areas: (i) enhancing institutional capacity and further strengthening of SP delivery systems, particularly the coverage and functionality of the existing single registry as well as to continue improving the efficiency of the payment and grievance management system; (ii) investing in scale-up of existing nutrition-sensitive safety net and testing of customized economic inclusion models as a complement to the sensitive safety net and testing of customized economic inclusion models as a complement to the regular cash transfers to improve human capital and self-sufficiency of the poor and vulnerable households; and (iii) improving shock responsiveness of the safety net system expanding its coverage as well as strengthening financing arrangements for timely support to the affected households to improve their resilience and coping with recurrent climate-induced droughts. 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-bound (SMART) and converted into development outcomes. Attendant indicators were identified for reasons of tracking progress and performance measurement. xii Kenya Social and Economic Inclusion Project State Department for Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for the financialyear ended June 30, 2023 Below we provide the progress on attaining the stated objectives: 1 Scope, la (i) - Design and implementation Achieved. coverage, and arrangements for enhancements in SR finalized functionality - WB IDA - EUR 5.2m (US$ 6m) -June 2019 of Single la (ii) - Roll out of enhanced SR covers at Achieved. Registry least 75% of targeted households in 2 non- enhanced HSNP counties WB IDA - EUR 4.3m (US$ 5m) - June 2021 la (iii) - Roll out of enhanced SR covers at Partially achieved in 14 awaiting least 75% of targeted households in 17 non- third party QA HSNP counties - WB IDA - EUR 12.9m (US$ Data collection for ESR has been 15m) - June 2023 completed in 14 additional non- HSNP counties. The achievement of this DLR involves independent verification of data quality by a third-party quality assurance (QA) firm. The recollection of data is underway. If the acceptable data quality is confirmed, SDSP will be able to submit evidence for DLR1a(iii) Ia (iv) - Roll out of enhanced SR covers at Overdue. least 75% of targeted households in 32 non- HSNP counties - WB IDA - EUR 12.9m (USD 15m) - June 2023 Ia (v) - Roll out of enhanced SR covers at least Not yet due. 75% of targeted households in 39 non-HSNP This DLR to be Dropped and counties - WB IDA - EUR 3.5m (US$ 4m) - combined with Ia (iv) in the new December 2023 restructuring. lb (i) - Re-registration exercise in the four Achieved. original HSNP counties completed and beneficiary list updated accordingly - WB IDA - EUR 3.5m - (US$ 4m) DFID - US$ 0.5m - June 2020 lb (ii) - Registration of households in the four Achieved. expansion HSNP counties complete WB IDA - EUR 4.3m (US$ 5m) DFID - US$ 0.5m - June 2021 xiii Kenya Social and Economic Inclusion Project State Department for Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 Below we provide the progress on attaining the stated objectives: 1. coe,la(i)- esgn and implementiation Achieved. coverage, and arrangements for enihancements in SR fi,nalized functionality - WB IDA - EUR 5.2m (US$ 6m) - June 2019 of Single la (ii) - Roll out of enhanced SR covers at Achieved. Registry least 75% of targeted households in 2 non- enhanced HSNP counties WB IDA - EUR 4.3m (US$ 5m) - June 2021 la (iii) - Roll out of enhanced SR covers at Partially achieved in 14 awaiting least 75% of targeted households in 17 non- third party QA HSNP counties - WB IDA - EUR 12.9m (US$ Data collection for ESR has been 15m) - June 2023 completed in 14 additional non- HSNP counties. The achievement of this DLR involves independent verification of data quality by a third-party quality assurance (QA) firm. The recollection of data is underway. If the acceptable data quality is confirmed, SDSP will be able to submit evidence for DLR1a(iii) la (iv) - Roll out of enhanced SR covers at Overdue. least 75% of targeted households in 32 non- HSNP counties - WB IDA - EUR 12.9m (USD 15m) - June 2023 Ia (v) - Roll out of enhanced SR covers at least Not yet due. 75% of targeted households in 39 non-HSNP This DLR to be Dropped and counties - WB IDA - EUR 3.5m (US$ 4m) - combined with la (iv) in the new December 2023 restructuring. lb (i) - Re-registration exercise in the four Achieved. original HSNP counties completed and beneficiary list updated accordingly - WB IDA - EUR 3.5m - (US$ 4m) DFID - US$ 0.5m - June 2020 lb (ii) - Registration of households in the four Achieved. expansion HSNP counties complete WB IDA - EUR 4.3m (US$ 5m) DFID - US$ 0.5m - June2021 xill Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 2 New Inua 2a - 60% of beneficiaries receiving payments Achieved. Jamii Payment through the new payment mechanism - WB Mechanism IDA EUR 7.8m (US$ 9m) - June 2020 for three 2b - 100% of beneficiaries receiving payments Partially achieved. NSNP cash through the new payment mechanism - IDA The state Department has transfer EUR 4.3m (US$ Sm) - June 2021 transitioned 88% of the total programs is planned beneficiaries to the new rolled out payment mechanism partially achieving the 100% 3 Integrated 3a - G&CM mechanism is functional at all Achieved. G&CM levels for four NSNP programs in 47 counties - mechanism is IDA EUR 8.65m (US$ 1Om) - June 2020 strengthened 3b - Enhanced G&CM mechanism functional Overdue. and rolled out in all KSEIP counties as per revised design and at implementation arrangements - IDA EUR decentralized 8.65m (US$ 1Om) - June 2022 level 4 Increased 4a (i) - 1,700 households receiving nutrition- Achieved. access to sensitive cash transfer IDA EUR 1.2m (US$ social 1.4m) - June 2020 inclusion 4a (ii) - 8,300 households receiving nutrition- Achieved. interventions sensitive cash transfer - IDA EUR 4.6m (US$ 5.3m) - June 2021 4a (iii) - 13,800 households receiving Overdue. nutrition-sensitive cash transfer - IDA EUR 3.8m (US$ 4.4m) - June 2022 4a (iv) 19,400 households receiving nutrition- Overdue. sensitive cash transfer - IDA EUR 3.9m (US$ 4.5m) - June 2023 4a (v) 23,500 households receiving nutrition- Not yet due. sensitive cash transfer - IDA EUR 2.9m (US$ 3.4m) - December 2023 4b (i) - Tools designed and formal agreement Achieved. between the SDSP, MoH and NHIF in place to operationalize systematic enrolment of NSNP beneficiaries into the NHIF - IDA EUR 3.4m (US$ 4m) - June 2020 4b (ii) - 40% of NSNP beneficiaries enrolled in Achieved. the NHIF with enrolment information available in the SR - IDA EUR 4.3m (US$ 5m) - June 2021 4b (iii) - 75% of NSNP beneficiaries enrolled Overdue. xiv Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 in the NHIF with enrolment information available in the SR - IDA EUR 5.2m (US$ 6m) - June 2023 5 Increased 5a (i) - 10,000 new HSNP households enrolled Achieved. coverage and and paid for through the GoK's budget in 2 GoK financing expansion counties - IDA EUR 12m (US$ of HSNP 14m) - June 2023 5a (ii) - 22,000 new HSNP households Achieved. enrolled and paid for through the GoK's budget in 4 expansion counties - IDA EUR 13m (US$ 15m) - June 2023 5b - 100% of existing HSNP households in the Achieved. original four counties financed by the GoK by July 2019 - IDA EUR 13m (US$ 15m) - DFID US$ 9.6m - July 2019 6 HSNP 6a (i) - Financing plan for HSNP scalability for Achieved. scalability and FY19/20 adopted and financed - IDA EUR financing 0.865m (US$ tm) - June 2019 arrangements 6a (ii) Emergency payments made in FY18/19 Achieved. enhanced for 100% of the total number of households triggered in 4 counties where HSNP is functional IDA EUR 3.5m (US$ 4m) DFID US$ 6.9m - June 2019 6a (iii) Emergency payments made in FY19/20 Achieved. for 100% of the total number of households triggered in 4 counties where HSNP is functional and financing plan for FY20/21 updated - IDA EUR 1.7m (US$ 2m) - DFID US$ ll.5m) - June 2020 6a (iv) Emergency payments made in FY20/21 Achieved. for 100% of the total number of households triggered in 4 counties where HSNP is functional and financing plan for FY21/22 updated - IDA EUR 1.7m (US$ 2m) - DFID US$ 1Im - June 2021 6a (v) Emergency payments made in FY21/22 Partially achieved, evidence is for 100% of the total number of households yet to be submitted. triggered in 6 counties where HSNP is functional and financing plan for FY22/23 updated - IDA EUR 7.8m (US$ 9m) - DFID US$ 2.3m) - June 2023 Xv Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 in the NHIF with enrolment information available in the SR - IDA EUR 5.2m (US$ 6m) -June 2023 5 Increased 5a (i) - 10,000 new HSNP households enrolled Achieved. coverage and and paid for through the GoK's budget in 2 GoK financing expansion counties - IDA EUR 12m (US$ of HSNP 14m) - June 2023 5a (ii) - 22,000 new HSNP households Achieved. enrolled and paid for through the GoK's budget in 4 expansion counties - IDA EUR 13m (US$ 15m) - June 2023 5b - 100% of existing HSNP households in the Achieved. original four counties financed by the GoK by July 2019 - IDA EUR 13m (US$ 15m) - DFID US$ 9.6m - July 2019 6 HSNP 6a (i) - Financing plan for HSNP scalability for Achieved. scalability and FYI9/20 adopted and financed - IDA EUR financing 0.865m (US$ Im)- June 2019 arrangements 6a (ii) Emergency payments made in FYI8/19 Achieved. enhanced for 100% of the total number of households triggered in 4 counties where HSNP is functional IDA EUR 3.5m (US$ 4m) DFID US$ 6.9m - June 2019 6a (iii) Emergency payments made in FY19/20 Achieved. for 100% of the total number of households triggered in 4 counties where HSNP is functional and financing plan for FY20/21 updated - IDA EUR 1.7m (US$ 2m) - DFID US$ 11.5m) -June 2020 6a (iv) Emergency payments made in FY20/21 Achieved. for 100% of the total number of households triggered in 4 counties where HSNP is functional and financing plan for FY21/22 updated - IDA EUR 1.7m (US$ 2m) - DFID US$ 1Im - June 2021 6a (v) Emergency payments made in FY21/22 Partially achieved, evidence is for 100% of the total number of households yet to be submitted. triggered in 6 counties where HSNP is functional and financing plan for FY22/23 updated - IDA EUR 7.8m (US$ 9m) - DFID US$ 2.3m) - June 2023 Xv Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 6a (vi) Emergency payments made in FY22/23 Overdue and outdated. for 100% of the total number of households This DLR has been proposed to triggered in 8 counties where HSNP is be dropped in the restructuring functional and financing plan for FY23/24 report updated and financed - IDA EUR 5.2m (US$ 6m) - DFID US$ 5.9m - June 2023 6b (i) - HSNP scalability strategy reviewed, Achieved. updated, and adopted - IDA EUR 0.865 m (US$ Im)-June 2020 6b (ii) - Midterm review of HSNP scalability Overdue. strategy completed and recommendations This DLR has been proposed to adopted - IDA EUR 0.87m (US$ Im) - June be dropped in the restructuring 2023 report 4. Environmental and Sustainability reporting 1. Sustainability strategy and profile The GoK commitment to the proposed interventions and the alignment with its policy commitment for SP and the Bottom Up Economic Transformation Agenda 'BETA' is a prerequisite for sustainability beyond the life of the project. First, the GoK expanded the NSNP at a larger scale than originally expected (under the NSNP P for R operation), demonstrating its commitment. Second, the GoK continues to invest in SP delivery systems, including consolidation of the MIS, improved payment system, citizen's engagement and shock-responsiveness. Third, the proposed KSEIP is the culmination of nearly two years of in-depth consultations and consensus building within the GoK on the need for integrated SP services to strengthen resilience and enable self-sufficiency of poor and vulnerable households. A technical working group prepared a 'Comprehensive and Integrated SP Program,' which enjoyed high-level political backing of the Permanent Secretary, as well as the Cabinet Secretary for the MLSP. The project will be implemented through GoK entities, further ensuring the continuity and sustainability of interventions. Project design therefore builds upon existing institutional structures such as CHWs. 2. Environmental performance xvi Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 The project has been screened for short and long-term climate change and disaster risks. The climate vulnerability of the project was identified, and climate adaptation measures considered in the project design. The proposed project would improve the shock- responsiveness of the safety net system in the ASAL areas, which are most affected by droughts occasioned by climate change. The enhanced SR would contribute to a system more responsive to shocks through better identification and categorization of beneficiaries. The expanded coverage of potential beneficiaries would also enable identification for other SP programs beyond the NSNP, including social and economic inclusion services, contributing to improved resilience of poor and vulnerable households. Institutional capacity for project implementation, coordination, and M&E, as well as enhancement of capacity and implementation of the BOS can all be considered to contribute to climate change adaptation. Particularly, Component 3 of KSEIP addresses some of the climate related challenges in the project areas to reduce the impact and vulnerability of drought and food insecurity in counties and communities. The project would monitor progress toward shock-responsiveness and resilience to counter climate change through the outcome indicator on risk financing strategy for HSNP scalability. An assessment of the project activities was undertaken by the World Bank's Climate Change Group, which estimated the total climate co-benefits in this project to amount to US$ 59.75 million (or 24% of the IDA contribution). The assessment found that adaptation co-benefits can be assigned for: (i) enhancing the scope and coverage of the single registry, since it will enable timely identification of households affected by climate-related emergencies; (ii) expanding the nutrition-sensitive safety net, since food insecurity has been linked to droughts and (iii) improving the shock responsiveness of the safety net system, since it will enhance the resilience of beneficiaries to the droughts induced by climate change. 3. Employee welfare The project has not yet employed staff of it owns but relies on personnel deployed by the State Department for Social Protection. However, in realization that the employees are an important stakeholder and asset in the realization of the Project's mandate, the Project sponsored some of the officers for training programmes. The Project also held team building forum for both the employees and the Trustees with an aim of enhancing their xvii Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 morale hence more productivity at work. In addition, the Project ensures maintenance of occupational health and safety at workplace. 4. Market place practices The Project is involved in the following in relation to responsible market place practices. a) Responsible Supply chain and supplier relations The Project maintains good business practices through open tendering which is the recommended procurement approach and the use of other alternative procurement methods where applicable according to the World Bank Procurement Regulations for IPF Borrowers 2020 and Public Procurement and Asset Disposal Act 2015 and Regulations 2020. On the treatment of its suppliers responsibly, the department makes timely payments upon receipt of relevant documents from the suppliers and relevant approvals. b) Responsible ethical practices This is achieved through the Project maintaining the minimum set standards. This is achieved by ensuring that there is uniform treatment of its clients and stakeholders, as well as corrupt malpractices are not entertained in the organization. c) Regulatory impact assessment By ensuring service standards, the Project undertook its mandate to safeguard consumer rights and interests. Any deviation to the expected standards was addressed and corrected. 5. Community Engagements KSEIP design incorporates Kenya-specific gender considerations. First, the project builds on the NSNP cash transfer programs which have demonstrated positive impact on gender Xviii Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 outcomes. Program targeting of both the CT-OVC and HSNP recognizes the vulnerability of female-headed households: most recipients are women, although they are not explicitly targeted as the main beneficiaries. This has been reported to enable women to increase control of household budgets and participation in income-generating activities. Analysis of the HSNP has indicated spill over effects on more balanced household decision- making. Evaluations have found that the cash transfer programs reduced the likelihood of young women becoming pregnant and improved mental health outcomes, such as lower rates of depression, greater belief in self-agency and self-efficacy, and more positive views of the future. Second, the KSEIP supports positive gender outcomes through interventions specifically targeted to women. NICHE supports PLW and mothers to make better dietary decisions for their children and enhance existing impacts on household decision making through the provision of a top-up transfer. The KSEIP M&E framework includes gender-disaggregated indicators on proposed project beneficiaries. Project surveys would collect data on gender dimensions of program implementation and outcomes. Lastly, the SR would be leveraged to collect and monitor gender specific data. KSEIP uses the citizen's engagement mechanism already in place for the NSNP, namely the G&CM mechanism. This mechanism has been established at the national level with adequate staff and established procedures for receiving, recording, and acting on complaints along with a feedback mechanism to close the loop. It includes service charters to guide program engagement with beneficiaries, as well as MIS modules for tracking complaints and hotlines for receiving them. Community-level structures, such as the Constituency Social Assistance Committees and Beneficiary Welfare Committees (BWCs), have been established to raise awareness of the rights and entitlements of the beneficiaries, as well as to complement program officers and serve as an additional conduit for engaging with the beneficiaries and stakeholders. Work is ongoing to further strengthen this system by fully automating and decentralizing the G&CM mechanism as well as by rolling out Beneficiary Outreach Strategy (BOS) to increase beneficiary awareness of their rights and entitlements as well as the procedures for G&CM. The project further enhances the G&CM mechanism and beneficiary outreach to ensure that a consolidated and coherent citizen's engagement system is established to address xix Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 complaints and grievances and facilitate community feedback on KSEIP activities in a structured manner. xx Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 5. Statement of Project Management responsibilities The Principal Secretary for State Department for Social Protection and Senior Citizen Affairs and the Project Coordinator for Kenya Social and Economic Inclusion Project 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, 2023. 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 (v)Making accounting estimates that are reasonable in the circumstances. The Principal Secretary for State Department for Social Protection and Senior Citizen Affairs and the Project Coordinator for Kenya Social and Economic Inclusion Project accept responsibility for the Project's financial statements, which have been prepared on the Cash Basis Method of Financial Reporting, using appropriate accounting policies in accordance with International Public Sector Accounting Standards. The Principal Secretary for State Department for Social Protection and Senior Citizen Affairs and the Project Coordinator for Kenya Social and Economic Inclusion Project 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 ended June 30, 2023, and of the Project's financial position as at that date. The Principal Secretary for State Department for Social Protection and Senior Citizen Affairs and the Project Coordinator for Kenya Social and Economic Inclusion Project further confirm the completeness of the accounting records xxi Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 maintained for the Project, which have been relied upon in the preparation of the Project financial statements as well as the adequacy of the systems of internal financial control. The Principal Secretary for State Department for Social Protection and Senior Citizen Affairs and the Project Coordinator for Kenya Social and Economic Inclusion Project confirm that the Project has complied fully with applicable Government Regulations and the terms of external financing covenants, and that Project funds received during the financial year under audit were used for the eligible purposes for which they were intended and were properly accounted for. Approval of the Project Financial Statements The Project financial statements were approved by the Principal Secretary for the State Department for Social Protection and Senior Citizen Affairs and the Pro ect Coordinator for Kenya Social and Economic Inclusion Project on A 2023 and signed by: Joseph M. Motari, MBS Ja Muyanga CPA Benard M. Sabwami Principal Secretary Project Coordinator Deputy Accountant General ICPAK Member No. 18274 xxii REPUBLIC OF KENYA Velephone: i254-(20) 3214000 HEADqUARTERS E-mail: info@ oagkenya.go.ke Anniversary Towvers Website: www.oagkenya.go.ke Monrovia Stree OFFICE OF THE AUDITOR-GENERAL P.O. Box 300o84-oloo Enhancing Accountability NAI ROBI REPORT OF THE AUDITOR-GENERAL ON KENYA SOCIAL AND ECONOMIC INCLUSION PROJECT CREDIT NUMBER: 6348-KE FOR THE YEAR ENDED 30 JUNE, 2023 - STATE DEPARTMENT FOR SOCIAL PROTECTION AND SENIOR CITIZEN AFFAIRS PREAMBLE I draw your attention to the contents of my report which is in three parts: A. Report on the Financial Statements that considers whether the financial statements are fairly presented in accordance with the applicable financial reporting framework, accounting standards and the relevant laws and regulations that have a direct effect on the financial statements; B. Report on Lawfulness and Effectiveness in Use of Public Resources which considers compliance with applicable laws, regulations, policies, gazette notices, circulars, guidelines and manuals and whether public resources are applied in a prudent, efficient, economic, transparent and accountable manner to ensure the Government achieves value for money and that such funds are applied for the intended purpose. C. Report on the Effectiveness of Internal Controls, Risk Management and Governance which considers how the entity has instituted checks and balances to guide internal operations. This responds to the effectiveness of the governance structure, risk management environment and 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 controls, 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 ON THE FINANCIAL STATEMENTS Opinion I have audited the accompanying financial statements of Kenya Social and Economic Inclusion Project set out on pages 1 to 30, which comprise of the statement of financial Report ofthe Auditor-General on Kenya Social and Economic Inclusion Project Credit Number: 6348-KE for the year ended 30.Iune, 2023 - State Department for Social Protection and Senior Citizen Affairs assets as at 30 June, 2023 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, the financial statements present fairly, in all material respects, the financial position of Kenya Social and Economic Inclusion Project as at 30 June, 2023 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 Financing Agreement Credit Number 6348-KE between the Government of Kenya and International Development Association dated 31 January, 2019 and the Public Finance Management Act, 2012. In addition, the special account statements present fairly the special account transactions and the closing balances have been reconciled with the books of account. Basis for Opinion The audit was conducted in accordance with the International Standards for Supreme Audit Institutions (ISSAls). I am independent of the Kenya Social and Economic Inclusion Project Management in accordance with ISSAI 130 on the 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. Key Audit Matters Key audit matters are those matters which, in my professional judgement, are of most significance in the audit of the financial statements. There were no key audit matters to report in the year under review. Other Matter Unresolved Prior Year Audit Matters Annex 1 to the financial statements reflects prior year audit issues raised. However, the issues remained unresolved as at 30 June, 2023. The Project Management explained that the issues have been internally resolved but awaiting invitation by the Public Accounts Committee for final resolution. 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, nothing has come to my attention to cause me to believe that public resources have not been applied lawfully and in an effective way. Report ofthe Auditor-General on Kenya Social and Economic Inclusion Project Credit Number: 6348-KE for the year ended 30 June, 2023 - State Department for Social Protection and Senior Citizen Affairs 2 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. Basis for Conclusion The audit was conducted in accordance with ISSAI 2315 and 2330. The Standards require that I plan and perform the audit to obtain assurance about whether effective processes and systems of internal controls, 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 Credit No.6348 KE between Government of Kenya and International Development Association, dated 31 January, 2019 1 report based on my audit, that; i. I have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit; ii. In my opinion, adequate accounting records have been kept by the Project , so far as appears from the examination of those records; and iii. The financial statements of the project 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 such internal controls 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 controls, risk management and overall governance. In preparing the financial statements, Management is responsible for assessing the Project's ability to sustain its 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 its 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. Report ofthe A uditor-General on Kenya Social and Economic Inclusion Project Credit Number: 6348-KE for the year ended 30 June, 2023 - State Department for Social Protection and Senior Citizen Affairs 3 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 Management monitors compliance with relevant legislative and regulatory requirements, ensuring that effective processes and systems are in place to address key roles and responsibilities in relation to overall 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 review of compliance, I consider internal control in order to give an assurance on the effectiveness of internal controls, risk management and overall 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 controls 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. Report ofthe Auditor-General on Kenya Social and Economic Inclusion Project Credit Number: 6348-KEfor the year ended 30 June, 2023 - State Department for Social Protection and Senior Citizen Affirs 4 Because of its inherent limitations, internal controls may not prevent or detect misstatements and instances of non-compliance. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the Project's policies and procedures may deteriorate. As part of an audit conducted in accordance with ISSAls, I exercise professional judgement and maintain professional skepticism throughout the audit. I also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to 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 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. Report ofthe Auditor-General on Kenya Social and Economic Inclusion Project Credit Number: 6348-KEfor the year ended 30 June, 2023 - State Department for Social Protection and Senior Citizen Affairs 5 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. CIPA CBS AUDITOR-GENERAL Nairobi 03 November, 2023 Report ofthe Auditor-General on Kenya Social and Economic Inclusion Project Credit Nnber: 6348-KEfor the year ended 30 June, 2023 - State Department for Social Protection and Senior Citizen Affairs 6 � л и т n n '� � сЧ ц� ел cs �[� rn � о � е1 . � r- N� и.. гч ц г.1 цs �. и � о v а г,/� м v оо �- n а +n vr а1 ��'ь� "'у�+ ш е� ^ �r м ai �гч л во r" а и �r cv rn а. � гч м сэ аа у ы ы г� [� v7�� . и . 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Е-� гл ＿价 Kenya Social and Economic Inclusion Project State Departmentfor Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for thefinancial year ended June 30, 2023 8. Statement of Financial Assets as at 3011 June 2023 Note 2022/2023 2021/2022 KShs KShs FINANCIAL ASSETS Cash and Cash Equivalents Bank Balances 9 215,487,903 230,178,868 Cash Balances Cash Equivalents (short-term deposits) 215,487,903 230,178,868 Total Cash and Cash Equivalents 215,487,903 230,178,868 Accounts receivables - Imprest and Advances TOTAL FINANCIAL ASSETS 215,487,903 230,178,868 REPRE SENTED BY Fund balance b/fwd. 10 230,178,868 235,837,284 Prior year adjustments - Surplus/(Deficit) for the year -14,690,965 -5,658,416 NET FINANCIAL POSITION 215,487,903 230,178,868 Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The financial statements were approved on 9 2023 and signed by: Joseph M. Motari, MBS Jane2Muysga CPA Benard M. Sabwami Principal Secretary Project Coordinator Deputy Accountant General JCPAK Member No. 18274 9. Statement of Cash flow for the year ended 30b June 2023 2022-2023 2021-2022 4 Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 9. Statement of Cash flow for the year ended 30 June 2023 2022-2023 2021-2022 Note KShs KShs Receipts from operating activities Transfer from Government entities 1 13,963,869,422 14,021,232,055 Grant from external development 2 493,400,000 505,000,000 partners(World Bank-DFID) 14,457,269,422 14,526,232,055 Payments from operating activities Compensation of employees 4 157,053,722 42,000 Purchase of goods and services 5&6 1,217,066,131 849,856,604 Social security benefits Transfers to other government entities Other grants and transfers 8 13,651,255,980 13,902,759,000 15,025,375,833 14,752,657,604 Adjustments during the year Decrease/(Increase) in Accounts receivable: (outstanding imprest) Increase/(Decrease) in Accounts Payable: (deposits and retention) Prior Year Adjustments Net cash flow from operating activities -568,106,412 -226,425,548 CASHFLOW FROM INVESTING ACTIVITIES Acquisition of Assets 6 43,146,097 187,714,740 Net cash flows from Investing Activities -43,146,097 -187,714,740 Cash flow from financing activities Proceeds from Foreign Borrowings 596,561,544.05 408,481,872.20 Net cash flow from financing activities NET INCREASE IN CASH AND CASH -611,252,509 -414,140,288 EQUIVALENT Cash and cash equivalent at BEGINNING 10 -94,366,892 319,773,397 of the year Cash and cash equivalent at END of the -705,619,400 -94,366,892 year 5 Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 The accounting policies and explanatory notes to these financial statements form an ntegral part of the financial statements. The entity financial statements were approved on 4 2023 and signed by: .......... .....4.... Joseph M. Motari, MBS Jane Muyanga CPA Benard M. Sabwami Principal Secretary Project Coordinator Deputy Accountant General ICPAK Member No. 18274 6 ―값· 1. .� �s � .� � � � � � t� � , � д о ; сл � � � �, � �" � � � {а � � U °' � � � � � � � � � 0.и . � U А и�-; м � � . � � � �ч � � t� а, �, � � . cs , '�у °' ц � �� � � � � '� д н С � °о _ :� и � V � � � � а � �' � .,,� � �д 4�Э .� � �'7 �1 � %/j тн Oi � д• .� � д � � � � � � q � � � ;� и � � � ц t� е � � _ t� � ,� �4 . � U � � � : R� � � � `CZ � L._ � � � +�+ 47 ёУ � � С,] L r р �г � С,1 ,yq Fч. � , � � � G3 ,, � Сб � � � �. �� � � � � � � �� � . а �.. � ' � � Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statementsfor thefin ancial year ended June 30, 2023 11. Significant Accounting Policies The principal accounting policies adopted in the preparation of these financial statements are set out below: a) Statement of compliance and basis of preparation The financial statements have been prepared in accordance with Cash-basis IPSAS financial reporting under the cash basis of accounting, as prescribed by the PSASB and set out in the accounting policy note below. This cash basis of accounting has been supplemented with accounting for; a) receivables that include imprests and salary advances and b) payables that include deposits and retentions. The financial statements comply with and conform to the form of presentation prescribed by the PSASB. The accounting policies adopted have been consistently applied to all the years presented. b) Reporting entity The financial statements are for the Kenya Social and Economic Inclusion Project under the State Department of Social Protection and Senior Citizen Affairs. The financial statements are for the reporting entity as required by Section 81 of the PFM Act, 2012 . c) 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. d) Recognition of receipts The Kenya Social and Economic Inclusion Project recognises all receipts from the various sources when the event occurs, and the related cash has been received. 9 Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 i) Transfers from the Exchequer Transfer from Exchequer is recognized in the books of accounts when cash is received. Cash is considered as received when payment instruction is issued to the bank and notified to the receiving entity. ii) External Assistance External assistance is monies 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 at the time associated cash is received. iv) 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. v) Proceeds from borrowing. Borrowing includes external loans acquired by the Project or any other debt the Project may take and will be treated on cash basis and recognized as a receipt during the year they were received. vi) Undrawn external assistance These are loans and grants at reporting date as-specified in a binding agreement and relate to projecting for the Project currently under development where conditions have been satisfied or their ongoing satisfaction is highly likely and the project is anticipated to 10 Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 continue to completion. An analysis of the Project's undrawn external assistance is shown in the projecting summary. e) Recognition of payments The Project recognises all payments when the event occurs, and the related cash has been paid out by the Project. i) Compensation to 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 incur 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. 11 Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 Significant Accounting Policies (continued) v) Acquisition of fixed assets The payment on acquisition of property plant and equipment items is not capitalized. The cost of acquisition and proceeds from disposal of these items are treated as payments and receipts items respectively. Where an asset is acquired in a non-exchange transaction for nil or nominal consideration and the fair value of the asset can be reliably established, a contra transaction is recorded as receipt and as a payment. A fixed asset register is maintained by each public entity and a summary provided for purposes of consolidation. This summary is disclosed as an annexure to the consolidated financial statements. f) In-kind donations In-kind contributions are donations that are made to the Project in the form of actual goods and/or services rather than in money or cash terms. These donations may include vehicles, equipment or personnel services. Where the financial value received for in-kind contributions can be reliably determined, the Project includes such value in the statement of receipts and payments both as receipts and as payments in equal and opposite amounts; otherwise, the contribution is not recorded. g) Cash and cash equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call and highly liquid investments with an original maturity of three months or less, which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. Bank account balances include amounts held at the Central Bank of Kenya and at various commercial banks at the end of the financial year. For the purposes of these financial statements, cash and cash equivalents also include short term cash imprests and advances to authorised public officers and/or institutions which were not surrendered or accounted for at the end of the financial year. 12 Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 Significant Accounting Policies (Continued) h) Restriction on cash Restricted cash represents amounts that are limited/restricted from being used to settle a liability for at least twelve months after the reporting period. This cash is limited for direct use as required by stipulation. Amounts maintained in deposit bank accounts are restricted for use in reprojecting third part deposits. i) Imprests and Advances 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 AlE holders. This is an enhancement to the cash accounting policy. Other accounts receivables are disclosed in the financial statements. j) Contingent Liabilities A contingent liability is: a) A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or b) A present obligation that arises from past events but is not 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. Annex 6 of this financial statement is a register of the contingent liabilities in the year. 13 Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 k) Contingent Assets The Entity does not recognize a contingent asset, but discloses details of a possible asset whose existence is contingent on the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Entity in the notes to the financial statements. Contingent assets are assessed continually to ensure that developments are appropriately reflected in the financial statements. If it has become virtually certain that an inflow of economic benefits or service potential will arise and the asset's value can be measured reliably, the asset and the related revenue are recognized in the financial statements of the period in which the change occurs. 1) Pending bills Pending bills consist of unpaid liabilities at the end of the financial year arising from contracted goods or services during the year or in past years. As pending bills do not involve the payment of cash in the reporting period, they recorded as 'memorandum' or 'off-balance' When the pending bills are finally settled, such payments are included in the statement of receipts and payments in the year in which the payments are made. m) Budget The budget is developed on a comparable accounting basis (cash basis), the same accounts classification basis (except for accounts receivable - outstanding imprest and clearance accounts and accounts payable - deposits, which are accounted for on an accrual basis), and for the same period as the financial statements. The Project's budget was approved as required by Law and National Treasury Regulations, as well as by the participating development partners, as detailed in the Government of Kenya Budget Printed Estimates for the year. The Development Projects are budgeted for under the MDAs but receive budgeted projects 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. 14 Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 n) Third party payments Included in the receipts and payments, are payments made on its behalf by to third parties in form of loans and grants. These payments do not constitute cash receipts and payments. and are disclosed in the payment to third parties' column in the statement of receipts and payments. o) Exchange rate differences The accounting records are maintained in the functional currency of the primary economic environment in which the Project operates (Kenya Shillings). Transactions in foreign currencies during the year/period are converted into the functional currency using the exchange rates prevailing at the dates of the transactions. Any foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year- end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the statements of receipts and payments. p) Comparative figures Where necessary comparative figures for the previous financial year/period have been amended or reconfigured to conform to the required changes in financial statement presentation. q) Subsequent events There have been no events subsequent to the financial year/period end with a significant impact on the financial statements for the year ended June 30, 2023. r) Prior period adjustments Prior period adjustments relate to errors and other adjustments noted arising from previous year. 15 Kenya Social and Economic Inclusion Project State Department For Social Protection And Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 Notes to the Financial Statements 1. Transfers from Government entities These represent counterpart funding and other receipts from government as follows: Counterpart funding FY 2022/23 FY 2021/22 Cumulative to through Ministry Date Cash Transfer-NICHE 18,849,000 51,731,000 96,966,000 Cash Transfer-OVC 6,564,496,000 6,666,520,000 20,281,060,000 Cash Transfer-Older 5,613,944,480 5,824,768,000 Persons 17,431,417,160 Cash Transfer-PWSD 1,190,000,000 864,472,000 2,870,060,000 Exchequers Receipts- 576,579,942 613,741,055 Operations 1,501,177,967 Total 13,963,869,422 14,021,232,055 42,180,681,127 16 〕！古 /!j �-, ,�� С ���� � ���-���� � ; w ��� <<, � � ,: � � у � ;�� � �... - � � � � � :� ��- � � �. � �х�� � � Е ,�� �k:i � ы��' � �. у. � �,ij L ц� 1 � � � � , � I� ��fi У4 1 �г , � 7 �' � ���-`�" ; I � ♦ 2�1 м � � �n �:.� N � � 4� `; �''; .�I � � � м г..� �гуΡцв,�' � :1а • ч �Г1 1'"!� . I - г .,� � � �. �. � } �:t,..j [� �'`' . � г� � � � и 1.� f .� 7С7 � � r� .н ��'ь' ♦ы +�* � � I I � �ч Ф�3� I��. .� г� �. 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V . у . � . `С 1 "�• ., _ F�� �i �ч С1' F� 6й � ыЭ. 61г С1 . �г . ／か Kenya Social and Economic Inclusion Project State Departmentfor Social Protection and Senior Citizen Affairs A nnual Report and Financial Statements for thefinancial year ended June 30, 2023 Notes to the Financial Statements (Continued) 8. Cash And Cash equivalents 2022/23 2021/22 KShs KShs Bank accounts (Note 8A) 215,487,903 230,178,868 Cash in hand 0 0 Cash equivalents (short-tenn deposits) 0 0 Total 215,487,903 230,178,868 8. A Bank Accounts Project Bank Accounts 2022/23 2021/22 EURO EURO ForgigE CuiTency Accounts Central Bank of Kenya [AJc No 1000411295] 0 1,211,722.72 Total Foreign Currency balances 0.00 1,211,722.72 Local Currenev Accounts Kshs 1(s hs Central Bank of Kenya [A/c No 1000425059] 189,977,873 174,472,168 Central Bank of Kenya [A/c No 1000498395] 24,106,084 55,706,700 KCB Project Account 1,403,946 Total local currency balances 215,487,903 230,178,868 Total bank account balances 215,487,903 230,178,868 9. Fund Balance Brought Forward 2022/23 2021/22 K.Shs KShs Bank accounts 230,178,868 235,837,284 Cash in hand 0 0 Cash equivalents (sbort-tenri 0 0 deposits) Outstanding irnprests and advances 0 0 Total 230,178,868 235,837,284 23 Kenya Social and Economic Inclusion Project State Department for Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 Notes to the Financial Statements (Continued) Special Deposit Accounts The balances in the Project's Special Deposit Account(s) as at 30"t June 2023 are not included in the Statement of Financial Assets since they are below the line items and are yet to be drawn into the Exchequer Account as a voted provision. 24 Kenya Social and Economic Inclusion Project State Department for Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 Other Important Disclosures 1. Pending Accounts Payable (See Annex 4a) Construction of buildings Construction of civil works Sup ly of goods 6,935,510 6,935,510 Supply of services Total 6,935,510 6,935,510 2. Pending Staff Payables (See Annex 2) -Senior mangeen Middle management Union employees Others Total 3. Other Pending Payables (See Annex 3 Amounts due to National Governnent entities Amounts due to County Government entities Amounts due to third parties Total 25 Kenya Social and Economic Inclusion Project State Department for Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 Other Important Disclosures (Continued) 4. External Assistance Externial assistan ce r-ceýived as grants 73,400,000 External assistance received as loans 596,561,544 408,481,872 External assistance received in kind- as payment 493,400,000 431,600,000 by third parties Total 1,089,961,544 913,481,872 a). External assistance relating loans and grants Externmal assistance recie" aon 5 96,56 1,544 408,48,7 Externmal assistance receivedja rnt_7,40,0 Total 596,561,544 481,881,872 b) Undrawn external assistance Undrawn external assistance loans 13,936,934,784 Undrawn external assistance - grants 408,200,637 Total 14,345,135,421 26 Kenya Social and Econonic Inclusion Project State Departnent for Social Protection and Senior Citizen Affairs Annual Report and Financial Statentets for the financial year ended June 30, 2023 Other Important Diselosures (Continued) c) Classes of providers of external assistance MultilaiterAl donors Bilateral donors International assistance organization NGOs National Assistance Organization Total d Purpose and use of external assistance Com-.pensation to employees 42,, 000i 57 053.722 Use of goods and services 723666 i 849,856,603 Transfers to other Government entities 187,714,740 Other grants and transfers 13.651.255.980 13,902,759,000 Total 14,531,975,833 14,94 e. External Assistance paid by third parties on behalfof the project by Source International assis.ýtance org2anizaItion 43u000431,600,000 NGOs Total 493,400,000 431,600,000 27 Kenya Social and Econonic Inclusion Project State Department for Social Protection and Senior Citizen Affairs Annual Report and Financial Statemenis for the financialyear ended June 30, 2023 Other Important Diselosures (Continued) 5. Payments By Third Party on Behalf of The Projeet 5.1 Classification by Source international assistance organization 493,4000,000 NGOs Total 493,400,000 431,600,000 5.2 Classification of payments made by Thtird Parties by Nature of expenses Compensation of employees Use of goods and services Transfers to other government units Other grants and transfers Total 28 Kenya Social and Economic Inclusion Project State Departient for Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 Other Important Disclosures (Continued) 6. Related Party Disclosures Related party disclosure is encouraged under non-mandatory section of the Cash Basis IPSAS. The comprise of related parties to the Project i) Key management personnel including the program director/manager ii) The implementing entity/ministry/ department iii) Other Ministries and Departments. iv) The National Treasury Related party transactions: Compensation to Key Management Compensation to the program manager/ director Key Management Compensation others (specify) Total Compensation to Key Management Transfers to related parties Transfers to other government entities Total Transfers to related parties Transfers from related parties Transfers from the Ministry/ department Payments made on behalf of the project by other govt. entities Total Transfers from related parties 7. Contingent Liabilities Court case xxx against the project N/A N/A Bank guarantees in favour of other govt. entities Contingent liabilities arising from PPPs/ donor agreements Total 29 Kenya Social and Economic Inclusion Project State Departnment for Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 13. Annexes Annex 1: Prior Year Auditor-General's Recommendations Reference No. on the Issue / Observations external from Auditor Management comments Status: audit Report 1627 Unsupported Bank The Bank Statement and Bank Balance Reconciliation have been provided for the Address unsupported bank balance held at Central Bank of Kenya relating to KSEIP 1631 Delayed Cash Transfers The systems enhancements the on- boarding of the beneficiaries to the new payment model also took some time, which caused the said delays in payments. On the other hand, delay in release of Exchequer in the later months of the financial year also contributed to non- compliance to the timeliness and regularity Address of payment as outlined in the programme Operations Manual. Further, His Excellency the President, directed that Inua Jamii beneficiaries be paid on a monthly basis, and ahead of the payment of civil servants' salaries. This directive has since commenced, thus payment to beneficiaries are up to date. 30 Kenya Social and Economic Inclusion Project State Department for Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 1633 Undeserving Program These cases were required /expected to Beneficiaries have been identified and graduated through recertification process, which is supposed to be undertaken regularly. However, due to inadequate operations funds for the programme this has not been possible. Addresse, However, in this current financial year, the State Department shall undertake Payroll Cleaning to exit the deceased cases, and graduate undeserving households to pave way for on-boarding of new deserving households. 1634 Overpayment of Transfers Regular Inua Jamii payments are in multiples of KShs. 4,000, the variance noted by the audit team is therefore Addresses correctly attributed to the NICHE top-up payments that provides for additional amounts in multiples of KShs. 500. 1635 Lack of Effective Internal The internal audit unit received additional Audit Function new staff during the 2022/2023 Financial Addresse, Year 1638 Unsupported Payments The activity in formation and training of consolidated beneficiary's welfare committees in twenty counties was undertaken and all payments were done Await Accounts through the KSEIP KCB account. Committee The signed payment schedule to field officers have been provided. The documents relating to activity on 31 Kenya Social and Economic Inclusion Project State Department for Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 training on baby friendly initiative strategy have been provided. The supporting documents to support the amount paid to facilitate movement of the persons to be trained that is bus tickets and signed transport reimbursement schedules have been provided. Under the KSEIP Donor funded activities, the budget of fuel and airtime are funded under the GoK counterpart fund. Hence fuel and airtime were charged under GoK counterpart fund. The bank reconciliation statements, bank statements, bank confirmation certificates for the month of June, 2022 for the two Addresse, bank accounts has now been submitted. Cash and Cash Authority to open bank account has also 1639 Equivalents been submitted. 1640 Budgetary Control and The underfunding and under expenditure Performance affected the planned activities and programmes which impacted negatively on effective service delivery to the Addresset citizens. This was occasioned by the delay in release of exchequer by the National Treasury and Economic Planning 32 Kenya Social and Economic Inclusion Project State Department for Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 1641 Irregular Recruitment of Selected consultant had better edge for Project Co-ordination having more assignments on office Assistant organization and optimization techniques. She had interacted with KSEIP Project before and multilateral donors in social protection sector. On the member referenced in the CV, didn't participate in this particular evaluation due to conflict of interest. This was noted by the evaluation committee Addresst and requested to withdraw from the exercise. The recruited consultant had worked at the National Social Protection Secretariat as a Program support assistant for a period of 10 months as per information provided in her Curriculum Vitae. The contract agreement document have been submitted. 1642 Non-Payment to The beneficiaries whose accounts had not Beneficiaries in the been submitted to the Consolidated Cash Economic Inclusion Transfer Programme Management Programme Information System (CCTPMIS) were Addresse, later paid in the subsequent payrolls in arrears, and reconciliation was done. Additionally, Some beneficiaries had exited the program during implementation. 33 Kenya Social and Economic Inclusion Project State Department for Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 1643 Irregular Payments The training took place at the sub county level but participants resided at the county headquarters due to lack of Addresse accommodation facilities at the sub county [eve]. N Joseph M. Motari, MBS Jane uyanga Principal Secretary Project Coordinator 34 � ш � т �� � ±v � +' :�° га с а *` � a�r � � °' � � � � � •... � � .� а. c�i � � � �у � � х i и � аг к" �� о� � ы �� а�л � о о � й.� о�г. � � а'�i гл � н � s�i г� �,. �+ 4 G О ¢� е�< ... ..... �' i*] Сл � S°� т � � л. И оа сс3 Ф tp �- ?': ^U� 0 _-. "� о ч� 4+ М �' `7 � � � � � са �Р �i О�О � о0 � Су у. ,�'. И � fЧw О С? О {� д � Сд Ch t7r tlп Ф � � � � tб � ., V1 �j Е°� М ° [� . N �1 b. 'N � � tfl .-.+ h7 � у,,, д � 4. 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G1 а.�., •7 .�� � �'в� ° � � ш *� w.' � с � � � .к � � :Q о с, �, г� � rв а 'tZ '� `�ч .`аа � у„ �:. ,� �.. о д, � � и '� � � й " �� а� � � � � гг = � г�, м°1 '^ � •� � � � t�J й U � сл с � . ,.. _ и � � ^� � ц� �.i дгэ v � � й� � � � � � о � � v � � � � _ е� чr i � '� � ai 'с � с.т� � г� � � r ги � V д � � �. �] ..� . с� д. �ч гэ а w �� '�rs � � � _а.�.�� � а' i 'Ci ,`�' S"` �„�� � � Ci � +� � � � � J � � � � � �" �.." t_ч и [ i .. � _Ш � � � � ` � +�- vл tL и е� es с, т . � Q � � �л д�] � z � � � � � й � � С � � °� � у� � � � � � сз � .� � � �t сл � � �"' � � � � ` Е � а `ил � " � � � � а � � � т � � � ш �'i � Q,` �` rл [] � l'? ri J т� сл м � о ro � м v � � 's � � � � � � а н с, '" � V � �� ° � � �� yQ � � � ? � � '�" �'4 � � � � ву в ° � � � . у ('.� д�j п А7 .. А, � " 1R1 у � �у �� � УУ�чч � U а, -ч "'L^1 �1 г1л � '� � � � С� � � � � � 1 1 �:dJ� � аэ ы c�i . у�' ,� `',,,� � '�, о о а � �' � � � � � �. � р W W w .�у .� ,� су � +. �, ш е��, v ts а� � � � � � � � � � с е� с� ��г �.-� о� гу ё а гл � и� � Е� � t� CS i� � %; � ( 4 (� � � д :t а� � � Е вгi � .ta .�1 гi ед т � г.' IC � � у� �] � � L� С1�'� FЧ С/�1 F� Г% Q Г/�'1 С� nl- sz Z CA sz 2z CC C1- 4- M0 e C M T CI 1:22 ~~tW Kenya Social and Economic Inclusion Project State Department for Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 Annex 9: Other Support Documents i. Bank Reconciliations statement as at 30t" June 2023 ii. Board of Survey Report iii. Trial Balance 45 Kenya Social and Economic Inclusion Project State Department for Social Protection and Senior Citizen Affairs Annual Report and Financial Statements for the financial year ended June 30, 2023 Trial Balance Opening Fund Balanace 230,178,868 Receipts 15,053,830,966 Basic Wages - Temporary -Other 157,053,722 Utilities, Supplies and Services Communication, Supplies and Services 28,326,829 Domestic Travel and Subsistence, and Other Transportation Costs 221,228,000 Foreign Travel and Subsistence, and other transportation costs 8,185,112 Printing , Advertising and Information Supplies and Services 2/,745,612 Courier & Postal Services Rentals of Produced Assets Training Expenses 38,903,181 Hospitality Supplies and Services 142,991,091 Specialized Materials and Supplies Office and General Supplies and Services 16,355,115 Fuel Oil and Lubricants 9,332 982 Other Operating Expenses 721,131,527 Routine Maintenance - Vehicles 2,364,181 Routine Maintenance - Other Assets 502,500 Purchase of MV 31,407,617 Purchase of Household Furniture and Institutional Equipment Purchase of Office Furniture and General Equipment 3,179,440 Purchase of Specialized Plant, Equipment and Machinery Purchase of ICT Equipment's 8,559,040 46 Kenya Social and Economic Inelusion Project State DeparIment for Social Protection and Senior Citizen Affairs Ann ual Report and Financial Statements for thefinancial year ended June 30, 2023 Cash Transfer-NICHE . . . _ _ 18,849,000 Cash Transfer-Economic Inclusion 263,966,500 Cash Transfer-OVC 6,564,496,000 Cash Transfer-Older Persons 5,613,944,480 Cash Transfer-PWSD ..... . ..1,190,000,000 Bank 215,487,903 TOTAL 15,284,009,833 15,284,009,833 47 REPUBLIC OF KENYA Page 1 o F.O. 30 BANK RECONCILIATION From Date :01-JUL-22 To 30-JN-23 KSEIP CREDT- STATE DEPT- SOCIAL PROTECTIC Bank Central Bank Of Kenya , Branch Haile Selassie , Account Number : 1000425059 as per bank r294,3660611 Less - 71 Payment in Cash Book not yet recorded in Bank Statement F106,115,588.00 2. Receipts in Bank Statement not yet recorded in Cash Book Add-- 3. Payment in Bank Statement not yet recorded in Cash Book '4. Receipts in Cash Book not yet Recorded in Bank Statement 1,727,400.00 Bank alance as per Cash Book 189,977,873.15 Reconciled by: . Signature Date: . Reviewed by . .. ..& ature: ........ Date: ... Approved by: re. ... .ig nature:... ........ Date: .... PAYMENTS Value Date Reference No. Transaction Details Dr. Amount 30-Jun-23 FT23184385C6 JANE BOKAYO HUKA 16,800.00 STDO0004520 30-Jun-23 FT23184PX9HY GUFU BANCHALE GALGALO 19,600.00 STD00004520 30-Jun-23 FT23184YP4V6 ANNETTE JEPCHUMBA TANUI 19,600.00 STD00004519 30-Jun-23 FT231846PCTK MERCY CHEROP NGIRO 33,600.00 STD00004S19 30-Jun-23 FT231845YQY KAGWIRIA BEATRICE 33,600.00 STDOO004520 30-Jun-23 FT23184Q259N ANCHINGA JAMES NYAGARA 33,600.00 5TD00004519 30-Jun-23 FT23184R9RCG FREDRICK NYANGUN NYATIGI 33,600.00 STDO0004519 30-Jun-23 FT23184GNWX3 ADANO AMBROSE 33,600.00 STD00004520 30-Jun-23 FT23184GBOU DAVID HALAKE BUKE 33,600.00 STD00004520 30-Jun-23 FT23184PMWYZ RUFO LIBAN IYA 33,600.00 5TD00004520 30-Jun-23 FT231848WTDM LPALATIN DAVID LENAITUKUSHO 33,600.00 STDO0004520 30-Jun-23 FT23184RM4PO GUTOYA BAYO 33,600.00 STD00004520 30-Jun-23 FT23184L2P8F Hassan Mohammed 33,600.00 STD00004520 30-Jun-23 FT23184L23ZH MACY BUSURU MAYLING 33,600.00 STD00004520 30-Jun-23 FT231844L424 ISAAC KAPILIL LOPELI 33,600.00 5TD00004519 30-Jun-23 FT23184DTHX7 MIDINA DOKO YATTANI 33,600.00 5TD00004520 30-Jun-23 FT231845XY7F DADE NAOMI BEKO 33,600.00 STD00004520 30-Jun-23 FT23184TJJFY REUBEN KIYENG CHEMOIWO 33,600.00 STD00004519 30-Jun-23 FT231847Z7NK GUYATU JALDESA GUYO 33,600.00 STD00004520 30-Jun-23 FT231846K8LK EUNICE CHEROP YARAITA 33,600.00 STD00004519 30-Jun-23 FT23184F3L7D JULIUS PLIMO LOKITAM 33,600.00 5TD00004519 30-Jun-23 FT23184SMLCO LEAH JEPKOECH CHELOBEI 33,600.00 STD00004519 30-Jun-23 FT23184Q6K19 KEVINA CHEROP LOPETA 33,600.00 STD00004519 30-Jun-23 FT23184972J6 Dorothy Stella Nyapili 33,600.00 STD00004519 30-Jun-23 FT231843KWYO SAMUEL KIPNGETICH KOECH 33,600.00 STDO0004S19 30-Jun-23 FT23184ZBXSC ALBERT RUTO PTIRON 33,600.00 STD00004519 30-Jun-23 FT23184J4C5T PHILIP KHISA WAPOPA 42,000.00 STD00004519 30-Jun-23 FT231848G400 THOMAS MUGO NJERU 42,000.00 STD00004520 30-Jun-23 FT23184C9W6B JARED MUYONGA ATSIAYA 43,000.00 STD00004522 30-Jun-23 FT23184P1B62 JOHN ONYANGO OCHOLLA 49,000.00 5T000004520 30-Jun-23 FT231844V9QQ PHILLIP LOKWAN 49,000.00 STD00004519 30-Jun-23 FT23184WHH3H LOUSE WAMBUI MUTHONI 84,000.00 STD00004520 30-Jun-23 FT23184827PP JUDITH CHEPNGETICH 84,000.00 STD00004520 30-Jun-23 FT23184KNZVM MARY ROBI NDIMBA 92,000.00 STD00004519 30-Jun-23 FT23184450J5 MURIUKI, Mr. HARUN NJUE 92,000.00 STD00004519 30-Jun-23 FT231843CCOD EMILY JEPKOECH KIMOSOP 92,000.00 STD00004519 30-Jun-23 FT23184F5C11 JOSIAH MWANGI MUNYUA 105,000.00 STD00004520 30-Jun-23 FT23184NWWLY ABDULLRAHIM ABDULLRAHMAN 105,000.00 STD00004520 30-Jun-23 FT2318SHHY5C Withholding Tax 149,100.00 30-Jun-23 FT231857WDZF Withholding Tax 183,000.00 30-Jun-23 FT23185PB1JM Withholding Tax 210,375.00 30-Jun-23 FT23185NWZ2D Withholding Tax 270,000.00 30-Jun-23 FT231860Q2HM CECILIAH MWENDE KIMUYU 2,832,900.00 STD00004319 30-Jun-23 FT23186CDN9G BRENDA MAINA 3,477,000.00 STD002896 30-Jun-23 FT23186JSWHO PAUL KEMBOI SAMOEI 3,997,125.00 STD00004320 30-Jun-23 FT231863LKX DR SAMUEL SIRINGi 5,130,000.00 STD00004318 30-Jun-23 FT23187FFXC3 Withholding Tax 6,577.60 30-Jun-23 FT23187944Y5 Withholding Tax 11,862.05 30-Jun-23 FT23187T9P71 Withholding Tax 2,786,373.75 30-Jun-23 FT23188237FG WEST SKIES TRAVEL AND SAFARIS 65,100.00 /REC/0085004760 30-Jun-23 FT2318895W2G THE ELITE TIMES VENTURES LIMll 69,960.00 STD2766 30-Jun-23 FT231883139M Withholding Tax 104,024.85 30-Jun-23 FT231889XDWS Withholding Tax 110,304.00 30-Jun-23 FT231885ZXS3 THE ELITE TIMES VENTURES LIM11 151,800.00 STD00002620 30-Jun-23 FT23188XJRBF SAFARICOM LIMITED 250,000.00 STD00002893 30-Jun-23 FT23188ZJ6XY WEST SKIES TRAVEL AND SAFARIS 312,150.00 STD00002454 30-Jun-23 FT23188Z8CKT WEST SKIES TRAVEL AND SAFARIS 317,525.00 5TD00003006 30-Jun-23 FT231881Q2R7 Ndash Enterprises Limited 374,922.40 STD0002227 30-Jun-23 FT23188GQHXG WEST SKIES TRAVEL AND SAFARIS 430,000.00 30-Jun-23 FT23188TDFVD SAROVA STANLEY 676,137.95 5TD00002619 30-Jun-23 FT2318891JWZ DIMENSION DATA SOLUTIONS EA 6,287,328.00 STDO0004658 30-Jun-23 FT23188161VT TRFS Payments 15,864,420,00 30-Jun-23 FT2318856W6V The Global Development Incubat 52,941,101.15 STDO004622 30-Jun-23 FT2319181RNG Trawell Company Limited 93,310.00 STD00002434 30-Jun-23 FT231915XWJM TRFS Payments 985,376.10 5TD04397 30-Jun-23 FT23191CVR2R HOPKINS KENYA LIMITED 5,929,415.15 STD00004702 30-Jun-23 FT23192DJJP6 MURIUKI, Mr. HARUN NJUE 67,200.00 STD00004820 30-Jun-23 FT231922NDSQD URBANUS KlOKO MUNYAO 67,200.00 STD00004825 30-Jun-23 FT23192JCV72 Michael Kabacia Waweru 67,200.00 STD00004823 30-Jun-23 FT23192LP3CJ PETERSON NDWIGA 84,000.00 5TD00004819 30-Jun-23 FT23192KPCZ4 ROSELINE KEMUNTO ONSERIO 105,000.00 STD00004821 Totals 106,115,588.00 RECEIPTS Value Date Reference No. Transaction Details Cr. Amount 30-Jun-23 FT23184NFZX6 R/D FOR ANNETTE JEPCHUMBA TANUI 19,600.00 NATIONAL BANK OF KENYA LTD. 30-Jun-23 FT231889Q8FQ TRFS Payments 1,707,800.00 STD00004726 Totals 1,727,400.00 REPUBLIC OF KENYA Page 1 F o. 30 BANK RECONCILIATION From Date : 01-JUL-22 To : 30-JUN-23 KSEIP CRANT- STATE DEPT- SOCIAL PROTECT Bank : Central Bank of Kenya , Branch : Haile Selassie , Account Number : 1000488395 Balance as per bank certificate 36,356,326.Od Less -- 1. Payment in Cash Book not yet recorded in Bank Statement 12,250,242.00 (Unpresented Cheques) 3. Reipt in Bank Statement not yet recorded in Cash Book Add- 3. Payment in Bank Statement not yet recorded in Cash Book 4. Receipts in Cash Book not yet Recorded in Bank Statement NIL Bank Balance as per Cash Book 24,106,084 Reconciled by: ........ Signature: ..... ....... Date: . . .... Reviewed b re: .. ......... Date: .. Approved by: . UA..... . :.. ... Signature: ... .......... Date: . PAYMENTS Value Date Reference No. Transaction Details Dr. Amount 30-Jun-23 FT23184D7NGJ JOSPHAT MUTETI THOMAS KALINGE 6,000.00 STD0004522 30-Jun-23 FT231841HPT4 Daniel Kioko Masila 19,600.00 STDO0004521 30-Jun-23 FT231840926B JOSEPH CHEGE KIBIRO 19,600.00 STD0004522 30-Jun-23 FT23184HM5R7 KENNEDY NYAOSI MAKORI 19,600.00 STD0004522 30-Jun-23 FT231848YL7D Chris Philip Wambua 19,600.00 STD00004521 30-Jun-23 FT23184CW1FD KELVIN MURIMI MUGAMBI 25,600.00 STDO0004552 30-Jun-23 FT2318420KG9 SAMUEL MULONZYA 33,600.00 STDO0004521 30-Jun-23 FT23184TX256 PHILIP NZOKA ILAI 33,600.00 5TD00004521 30-Jun-23 FT23184W8JM6 COLLINS OTIMA ODEGI 33,600.00 STD0004522 30-Jun-23 FT23184JKM7H IRENE OLUM 33,600.00 STD0004522 30-Jun-23 FT23184B5GQZ GEOFREY G. KATANA 33,600.00 STDO0004552 30-Jun-23 FT231847S21H8 BENZADZE NYAWA 33,600.00 STDO00045S2 30-Jun-23 FT23184WVBR8 LYDIA MBETI MUTIE 33,600.00 5TD00004521 30-Jun-23 FT231846G7NH SCHOLASTICA KASYOKA MULI 33,600.00 STD00004521 30-Jun-23 FT23184J9LN1 CAROLYNE FARES JILLO 33,600.00 STDO0004521 30-Jun-23 FT23184HQY86 nzembe mgala mvurya 33,600.00 STD00004552 30-Jun-23 FT23184D5K53 Outward RTGS Payment MT 102 33,600.00 STD0004522 30-Jun-23 FT23184QLYY8 PATRICK NGATIA KAMAU 33,600.00 STD00004521 30-Jun-23 FT231845FNPR JUDITH AUMA MUYUKU 33,600.00 STD00004552 30-Jun-23 FT23184YQT66 NAOMI MWAKA KAZUNGU 33,600.00 STDO0004552 30-Jun-23 FT2318467R1P UMURO AFANI DUBA 33,600.00 STD00004520 30-Jun-23 FT23184VQDJZ OMAR MOHAMMED ALl 33,600.00 STDO00045S2 30-Jun-23 FT23184XC44B LINET RITAH ACHWADA 33,600.00 STD00004552 30-Jun-23 FT23184VDDH6 MATILDA MUENI MUSYOKA 33,600.00 5TD00004521 30-Jun-23 FT231845NNNM ALFRED NYAMAWI MLANDA 33,600,00 STD00004552 30-Jun-23 FT2318409F6D JULIUS EKIDOR 33,600.00 STD0004522 30-Jun-23 FT23184MVJBY WINFRED KAVITA MWIKALI 33,600.00 STD00004521 30-Jun-23 FT23184H7CPP nancy mugechi kamau 33,600.00 STD00004552 30-Jun-23 FT231846YVRN MICAH NGILIMO EKIRIl 33,600.00 STD0004522 30-Jun-23 FT2318472QHD STEPHEN MOBISA OKIRIGITI 33,600.00 51000004552 30-Jun-23 FT23184D5W9V JACKSON NDAMBUKI MATHEKA 33,600.00 STD00004521 30-Jun-23 FT23184VU53 FRIDAH ASMIT EKAUDU 33,600.00 STD0004522 30-Jun-23 FT23184S1LQX RABECCA MKAMBE CHALOVU 33,600.00 STDO0004552 30-Jun-23 FT2318463XQL ANTHONY NZUMBU NZUVA 33,600.00 STD00004521 30-Jun-23 FT231841FT7S PENINNAH WAYUA LWAYA 33,600.00 STD00004521 30-Jun-23 FT23184L6L59 ATHMAN RASHID BABU 33,600.00 STD00004552 30-Jun-23 FT23184PKFHN AMINA SADA SElF 33,600.00 STD00004552 30-Jun-23 FT231842KSW9 RHODA JEPKEMBOI YATOR 33,600.00 STDO004522 30-Jun-23 FT23184TVKW4 Meganda Michael Zachariah 33,600.00 STD00004552 30-Jun-23 FT23184ZOMTP JOSEPHINE KASILE 33,600,00 STD0004522 30-Jun-23 FT231849STS1 MIRIAM BOSIRE MASIKO 33,600.00 STD00004552 30-Jun-23 FT23184481DT MWAMBI WALI ANGELLA 33,600.00 5TD0004552 30-Jun-23 FT23184CLV25 JOSEPH LOKITOE EKIRU 34,600.00 STD00004522 30-Jun-23 FT2318463TGG SHADRACK OKUMU ORINDA 34,600.00 STD0004522 30-Jun-23 FT23184B3Q2R IRENE WANJIKU KIBERA 34,600.00 STD0004522 30-Jun-23 FT23184H621X JEMESTER AKIRU KAKUTA 34,600.00 STD0004522 30-Jun-23 FT23184Q8XL9 FRANCIS KISILU KATIKU 42,000.00 STD00004521 30-Jun-23 FT23184TT4PX WINIFRED KAMBUA KALUKU 42,000.00 STD00004552 30-Jun-23 FT2318406D88 CYNTHIA EKATO LOKIDOR 42,000.00 STD0004522 30-jun-23 FT231848X9V7 AUGUSTINE MUASYA NYAMAI 42,000.00 5TD00004521 30-Jun-23 FT231843PCO3 JULIUS KEMBOI YATOR 42,000.00 STD0004522 30-Jun-23 FT23184Z6HT8 JAMES AJIGO OBEWA 43,000.00 STD0004522 30-Jun-23 FT23184V3LS2 PAUL MWANGI NJUGUNA 49,000.00 STD00004521 30-Jun-23 FT23184X7XTO MACMILLAN MVOO MABIGO 49,000.00 STD00004552 30-Jun-23 FT231849KM05 SAMUELTHIGE KIMANI 49,000.00 STD00004521 30-Jun-23 FT23184H5BGW BENSON MUGAMBI MIKE NAIRUTI 49,000.00 STD00004521 30-Jun-23 FT2318425X7W TABITHA SYOMITI MUNYAO 84,000.00 STDO0004521 30-Jun-23 FT231848LXT1 emmanuel Mwanda Matuu 90,000.00 STD0004522 30-Jun-23 FT23184TTGQ8 BRIAN MAGARA MIRUKA 90,000.00 STD0004522 30-Jun-23 FT23184LYXD1 FA1TH EBBY SIGANA 90,000.00 STD0004522 30-Jun-23 FT23184GP1YN PETER HORRASE ABiYA 90,000.00 STDO004522 30-Jun-23 FT23184XKCLQ ALICE WANJIKU MAINA 92,000.00 STDO0004519 30-Jun-23 FT231848T9BS CAROLINE KINAMU KATHIARI 92,000.00 STD00004552 30-Jun-23 FT231847Q75Z PETERSON NDWIGA 113,000.00 STD00004552 30-Jun-23 FT23184BMJOX JUDY TUDA ODUOR 126,000.00 STD00004521 30-Jun-23 FT23188C06C7 Withholding Tax 71,461.25 30-Jun-23 FT231889Q8FQ TRFS Payments 1,707,800.00 STD00004726 30-Jun-23 FT23191RDOYN WEST SKIES TRAVEL AND SAFARIS LIMIT 837,140.00 5TD00004688 30-Jun-23 FT23191YKGNB PAGO AIRWAYS TRAVEL SERVICES LIMITE 2,786,550.00 STD 00004707 30-Jun-23 FT231911V7D3 Trawell Company Limited 4,073,290.75 STD0004701 Totals 12,250,242.00 REPUBLIC OF'KENYA F.O 51 Date S A4,f Report of the Board of Survey on the Cash and Bank Balances of .q . . . at the close of Business on ... . . .......... . .. The Board, consisting of (Names and official titles) Chairman- . ... . . . . M e m ber... - . . . . . . . . ....... ..... . . . . Member - assembled at the cash office at 8.00 a.m (time) on the . 3tII..... and the following cash was produced.- Notes .. .. ., . .. Sh. Silver .. .. .. .Sh. Copper .. .. Sh. L Cheques (as per details on reverse) Sh. L Total Sh. r- It was observed that cheques amounting to Sh.... ....... cts........... had been on hand for more than 14 days prior to the date of the survey. The cash consists of Kenya currency and does not contain any demonetized coin or notes. The Cash Book reflected the following balances as at the close of business on the ..t.l 7 Cash on hand.. Sh. ................................. ....... .. Bank Balance .. Sh. . .. ... Sh.. 3 ....... The Bank Certificate of Balance showed as sum of .3k. t ... .J .. .. Standing to the credit of the account on........ The difference between this figure and the Bank Balance is shown by the Cash Book is accounted for in the Bank Reconciliation Statement (F.O.30) attached. Chairn Secr& . D ate V.?.... -...-.----.-------.. Member of the Board LIST OF CHEQUES INCLUDED AS PART OF CASH ON HAND Cheque No, Drawer Date of Date Amount Che ue Received REPUBLIC OPKENYA F.O. 51 Date (i. K Report of the Board of Survey on tle Cash and Bank Balances of' .......... ...... . as at the close of Business on .... .. .......... The Board, consisting of (Names and official titles) Chairman- .} o a o M em ber - .. . .. . ... .... .. M ember - . .......... assembled at the cash office at 8.00 am (time) on the ..nd the following cash was produced:- Notes .. .. .. Sh Silver .. .. .. .. .. Sh Copper .. .. .. .. .. Sh. Cheques (as per details on reverse) .. Sh. Total Sh. It was observed that cheques amounting to Sh..... ....... cts...........had been on hand for more than 14 days prior to the date of the survey. The cash consists of Kenya currency and does not contain any demonetized coin or notes. The Cash Book reflected the following balances as at the close of business on the .29.k .. Cash on hand.. Sh. .............................d............ Bank Balance ..&...(...Sh. .. . . ..o. Sh.. C:..... . ........... The Bank Certificate of Balance showed as sum of .?? . . ... . . . . Standing to the credit of the account on.%... . I. .. .... The difference between this figure and the Bank Balance is shown by the Cash Book is accounted for in the Bank Reconciliation Statement (F.O.30) attached. Chairman Secretary D ate ....... ........ _ --- Member of the Board LIST OF CH{EQUE~S INCLUJDED AS PART OF CASH ON HAN-D Cheque No. Drawer Dote of Date Amo7unt Che ue Received REPUBLIC OF KENYA F.O. 51 Date Report of the Board of Survey on the Cash and Bank Balances of .........as. as at the close of Business on ..... .... ......... The Board, consisting of (Names and official titles) C h airm an . ..... .. .... ..... ... ..... .......... . . .. ... M em b er - .. ............. .... ... ... ........ .. .... M em ber - ......... .. . .. .... ............... assembled at the cash office at 8.00 a.m (time) on the and the following cash was produced:- Notes .. .. .. .. Sh. Silver .. .. .. .. .. .Sh. Copper .. .. .. .. .. Sh Cheques (as per details on reverse) .. Sh. Total Sh. It was observed that cheques amounting to Sh............ cts...........had been on hand for more than 14 days prior to the date of the survey. The cash consists of Kenya currency and does not contain any demonetized coin or notes. The Cash Book reflected the following balances as at the close of business on the ...... .. Cash on hand.. Sh. ... ...................... Bank Balance .. .. .. .Sh. ....... ............. ... . S h ........ ........ ..... . ........... . . . The Bank Certificate of Balance showed as sum of ......... .............. . Standing to the credit of the account on........................... ....... ....... . ...... The difference between this figure and the Bank Balance is shown by the Cash Book is accounted for in the Bank Reconciliation Statement (F.O.30) attached. Chairman Secretary D ate ......... ---....- -..- -...-- -- - -- - Member of the Board LIST OF CHEQUES INCLUDED AS PART OF CASH ON HAND Cheque o Drawer Date of Date Amount Che ue Received July 10, 2023 CERTIFICATE OF BALANCES Customer: 131181 STATE DEPT FOR SOCIAL PROTECTION Balance Date: 30-Jun-23 Account No Account Name Currency Balance 1000303212 REC-STATE DIEPT -SOCIAL'PROTECTIO KES 3,016,961,110.20 1000303228 DEV-STATE DEPT -SOCIAL PROTECTION KES 19,164.10 1000303239 IDEP-STATE DEPT -SOCIAL PROTECTION KES 281,239,797.05 1000303247 CK165-STATE DEPT -SOCIAL PROTEC, KES 0.00 1000398598 STREET FAMILIES' REHABILITATION TR KES 179,330,559.50 1000425059 KE SOCIAL ECON INCLU PRO NO 6348 KE KES 294,366,061.15 1000488395 THE KENYA SOCIAL ECON INCL (KSEIP KES 36356.000 rNp Ph scilla Keitany (Mrs) Joyce Nasickt Aullori,sd Signatory Authorised Signator. Banking Sdrvices Division Banking Services Division • М ц1 .--s И � �I1 _. _. . . iЧ М 00 йs � [`i '�°ч Q � н � � � � h � м�-ч � � � � � ® .. а Рч в .а vi sry .. G �г цл � �" � о� � � � � W .-s .. � .. � [�7 4 w я Т-1 „ м � � � �i � � � � i � � � � � � � � � � � � ° ад о С} :_ � � с U � д м� � � � U С� � � � � W са r� ° ц� � � i � Е� м .. � � � � � � о и � г�э г�! � �. � � о и � � � � � � ""� � � � д � � � � � � c�7 � w А � <<�� � �� � �;'���j� � � � .� а о w �. �� Г , � � `^ W � м ,`�;�� � � , -� Q й г� й � ��? � '{ � � � � й F.. €-. � �' й ,�=�_..�� � �Q (�г,�'С� � r й � О V�] С� �� С�'� 5 _f �ы � � � � r �t .. �,� � � я������ а . , � �,� � :�;_ � � у�����; i л гц7 fV ' О Гд . � h � .-t tуΡ,ь'}� ]" ц р � � д Р7 N а � � м [� cv о Е-� � w .-ч G м � "��-г `��у • � С7 � � �" о i� л.,,�' `о � � � са р � � � г°г Г� ",.� °, � ,..м� С3 � � � � � r�"е r�j � . л �l � ° С` W � ,� й � G��.1 � _ � � � Q � _ � н Е� �'r й С1 а; R, � � � 牛．… C,9 T REPUBLIC O'F KENYA F.O. 51 Date Report of the Board of Survey on the Cash and Bank Balances of as at the close of Business on 6I .......... ................... The Board, consisting of (Alames and official titles) Chairman- . "% 0 FLu Ic-0 .. .. .. .. .. .. ... ... ... ... ..... ........ . Member M ember . ........... assembled at the cash office at 8.00 a.rn (time) on the 3,,'J J: -And the following cash was produced:- Notes Sh. 0 Silver Sh. Copper S h . Cheques (as per details on reverse) S h. Total Sh. It was observed that cheq ues amounting to S h- ....... cts ........... had been on hand for more than 14 days prior to the date of the survey. The cash consists of Kenya currency and does not contain any demonetized coin or notes, The Cash Book reflected the following balances as at the close of business on the Cash on hand .. Sh . .......................................... :-7 ............. ' I ' - -q"2 - j Bank Balance .. Sh. . .................... ...... S h ...... ......... The Bank Certificate of Balance showed as sum of J..15 ........ Standing to the credit of the account on ... ................................. The difference between this figure and the Bank Balance is shown by the Cash Book is accounted for in the Bard,- Reconciliation Statement (F.0,30) attached. - ------------------- Chairm Li ... ... . . ..... . .. .. ... ... .... S ec,'F!T Date ----------------------------- Member of the Board LIST OF CHEQUES INCLUDED AS PART OF CASH ON HAND Cheque No, Drawer Date of Date Amount Che ue Received REPUBLIC OV KENYA F.O. 51 Date Report of the Board of Survey on he Cash and Bank Balances of . . .j. as at the close of Business onn.. . The Board, consisting of (Names and official titles) Chairm an- c. . . L . . . ................. ...... Member - ... ....... M em ber - ... ....... .... ................. ...... assembled at the cash office at 8.00 a.m (time) on the . :L.. and the following cash was produced:- Notes .. .. .. ,. .. Sh. Silver .. .. .. .. .. .Sh. Copper .. .. .. .. .. Sh. Cheques (as per details on reverse) .. Sh. Total Sh. It was observed that cheques amounting to Sh... ots . c..........had been on hand for more than 14 days prior to the date of the survey. The cash consists of Kenya currency and does not contain any demonetized coin or notes. The Cash Book reflected the following balances as at the close of business on the ... .. .. Cash on hand.. Sh. ............ . ................ ...... Bank Balance.. Sh. . ..... ......[ .. ... The Bank Certificate of Balance showed as sum of ..... ......... Standing to the credit of the account on................ ... ............ The difference between this figure and the Bank Balance is shown by the Cash Book is accounted for in the Bank Reconciliation Statement (F.O.30) attached. Chairman Secreta'y D ate . ............ - - - - --_-.- - - - - Member of the Board LIST OF CHEQUES INCLUDED AS PART OF CASH ON H-AND Cheque No Drawer Date of Date Amount Che ue Received REPUBLIC OFIENYA. F.O. 51 Date Report of the Board of Survey on the Cash and Bank Balances of ... ...... .. ................... as at the close of Business on .....n.. . ... ... .............. The Board, consisting of (Names and official titles) 0 1C !" - I tL I It-'.' Chairman- . .-. .. . ........ .. Member ... M e m b e r - ... ... ... ........ .... ........ . .. . assembled at the cash office at 8.00 a.m (time) on the ....... and the following cash was produced:- Notes .. .. .. .. .. Sh. Silver .. .. .. .. .. .Sh. Copper .. .. .. Sh. Cheques (as per details on reverse) sh. Total Sh. It was observed that cheques amounting to Sh.... ...... cts.......... had been on hand for more than 14 days prior to the date of the survey. The cash consists of Kenya currency and does not contain any demonetized coin or notes. The Cash Book reflected the following balances as at the close of business on the C ash on hand.. . . ................... .............. ... .. . . Bank Balance.. s .. .. ............. ...... .. ... . S h ... ......... .. ... ....... . .... The Bank Certificate of Balance showed as sum of .2..................... Standing to the credit of the account on........................... ............n...n... The difference between this figure and the Bank Balance is shown by the Cash Book is accounted for in the Bank Reconciliation Statement (F.O.30) attached. Chairman Secretary Date Member of the Board LIST OF CHEQUES INCLUDED AS PART OF CASH ON HAND Cheque No. Drawer Date of Date Amount Che ue Received JUly 10, 2023 CERTIFICATE OF BALANCS Custorner: 131181 STATE DEPT FOR SOCIAL PROTECTION Balance Date: 30-Jun-23 Account No Account Narne Currency Balance 1000303212 REC-STATE D PT -SOCIAL ROTECTIO KES 3,016,961,11 020 1000303228 DEV-STATE DEPT -SOCIAL PROTECTION KES 19,164.10 1000303239 DEP-STATE DEPT -SOCIAL PROTECTION KES 281,239,797.05 1000303247 CBK165-STATE DEPT -SOCIAL PROTEC KES 000 1000398598 STREET FAMILuS' REHABILITATION TR KES 179,330,559.50 1000425059 KE SOCIAL ECON INCLU PRO NO 6348 KE KES 294,366,061.15 1000488395 THE KENYA SOCIAL ECON INCL (KSEIP) KES 36 36 32600 Priscilla Keitany (Mrs) Joyce Nasieku Autlhorised Signatory ' Auie Signatory Banking Services Division . BakAinSorised sion Bankng Sifvies Dvisin . 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