THIL REP[UIIIC 0M UGA NDA NC O~ N DCG. 286 /352/01/023 211 December, 2023 The Accounting Officer / Permanent Secretary Ministry of Water & Environment KAMPALA REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS INTEGRATED WATER MANAGEMENT AND DEVELOPMENT PROJECT (IWMDP) IMPLEMENTED BY MINISTRY OF WATER & ENVIRONMENT FOR THE FINANCIAL YEAR ENDED 30T JUNE 2023 I am enclosing herewith a report which I have already sent to the Rt. Hon. Speaker of Parliament in accordance with Article 163 (4) of the Constitution of Uganda 1995 (as amended). John F.S. Muwanga AUDITOR GENERAL Copy to: The Inspector General of Government The Hon. Minister of Ethics and Integrity The Permanent Secretary/Secretary to the Treasury Ministry of Finance, Planning and Economic Development The International Development Agency - IDA- World Bank The Financial Management Specialist The Assistant Commissioner Accounts - MoWE The Project Coordinator, IWMDP, Ministry of Water & Environment THE REPUBLIC OF UGANDA REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF INTEGRATED WATER MANAGEMENT AND DEVELOPMENT PROJECT (IWMDP) FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023 OFFICE OF THE AUDITOR GENERAL UGANDA Table of Contents Contents U n q u a lifie d O p in io n ..................................................... ....... ....................4 B a sis fo r O p in io n ..................... ...................................... .......................--.......... . -4 K e y A u d it M a tter............................................................................................................... 4 O th e r In fo rm a tio n ..............................................................................................................7 Management Responsibilities for the Financial Statements ....................................................8 Auditor's Responsibilities for the audit of the Financial Statements..........................................8 Other Reporting Responsibilities...........................................................................................9 Report on the Audit of Compliance with Legislation ...............................................................9 2 LIST OF ACRONYMS Acronym Meaning ISSAIs International Standards of Supreme Audit Institutions IWMDP Integrated Water Management And Development Project Mn Million NAA National Audit Act UGX Uganda Shilling PAPs Project Affected Persons USD United States Dollars IDA International Development Agency GOU Government of Uganda REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF INTEGRATED WATER MANAGEMENT AND DEVELOPMENT PROJECT (IWMDP) FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2023 THE RT. HON. SPEAKER OF PARLIAMENT Unqualified Opinion I have audited the accompanying financial statements of Integrated Water Management and Development Project (IWMDP) which comprise the Statement of Financial Position as at 30th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. In my opinion, the financial statements of the Integrated Water Management and Development Project for the financial year ended 30th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015. Basis for Opinion I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of Project Management in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act (NAA) 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants, together with the ethical requirements that are relevant to my audit of the financial statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Key Audit Matter Key audit matters are those matters that, in my professional judgment, were the most significant in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matter described below to be key audit matters communicated in my report. 1.1 Project Implementation 1.1.1 Disbursement performance I compared the total cumulative disbursements of project funds as at 30th June 2023 against the project financing agreement and noted that the total cumulative disbursements to date were less than expected as per the project financing agreement as shown in the table below; 4 Table: 1 Donor funds Details Expected total Actual Undisbursed disbursement as per disbursement as at funds (USD) financing agreement 30th June 2023 (USD) (USD) Project year -5 134,286,645 54,038,075 80,248,570 (2022/2023) The shortfall in disbursements was attributed to inefficient procurement processes of most of the planned activities which resulted into delays The shortfall in disbursements implies that the project implementation and ultimately service delivery to the intended beneficiaries will delay. There is also a risk of paying commitment fees on un-disbursed donor funds. The Accounting Officer explained that the disbursement by the Donor is based on financial needs as per funds commitments as a result of signed contracts and as a result, some contracts for which the budget forecast had been made were not signed during the year resulting in a shortfall in disbursements. Recommendation I advised the Accounting Officer to engage stakeholders in procurement and contract management systems to be able to improve disbursement rate and have the project implemented in a timely manner. 1.1.2 Cumulative achievement of project activities I compared the cumulative performance for a sample of project activities against the cumulative targets to the current year (Y5) to assess the extent to which project targets had been achieved over time. I sampled thirty four (34) activities worth USD 96,627,121 and noted that targets for nine (9) activities worth USD 74,261,261 had been fully achieved while targets for the remaining twenty five (25) activities worth USD 22,365,860 were yet to be achieved. Also, it was not possible to clearly ascertain the performance indicators, yearly and cumulative targets by 30th 3une 2023 as shown in Appendix I. Inability to ascertain indicators and targets is attributed to absence of effective Monitoring and Evaluation system. Failure to ascertain targets makes it impossible to evaluate performance, and not achieving project targets cumulatively affects service delivery as shown in Appendix I. The Accounting Officer explained that Management had since put in place measures including close monitoring and supervision of all project activities and fast trucking of procurements to ensure full realization of project objectives. Recommendation I advised the Accounting Officer to ensure that; i. Un-implemented activities are fast tracked and concluded to be able to achieve the project objectives. ii. A Monitoring and Evaluation Officer is recruited to assess performance of activities per the performance indicators and the approved targets of projects. 1.2 Performance of the budget for the year 1.2.1 Performance of Project Receipts The project had an approved donor budget of USD.36,663,488 for the financial year 2022/2023 out of which USD 41,531,469 was available for representing a 113% performance as shown in the table below; Source Approved Receipts Variance (USD) 0/age budget (USD) (USD) performance B/f 14,405,669 14,405,669 - 100 Donor 22,257,818 27,125,800 4,867,982 121 Funds I Total 36,663,488 41,531,469 4,867,982 113 I noted that the apparent over performance was due to rolled over funds amounting to USD.14,405,669 that could not be absorbed in the prior financial year due to inefficient procurement and project management issues. Recommendation I advised the Accounting Officer to ensure that the procurement process is optimized, and contractors are duly supervised by the project managers to ensure effective implementation of planned activities. 1.2.2 Absorption of funds The project had rolled over funds from the prior year amounting to USD. 14,405,669 at the beginning of the F/Y under review, a total amount of USD 27,125,800 were received resulting in total available funds of UGX 41,531469. Out of the total available funds of USD 41,531,469 only USD 19,561,873 was spent resulting in unspent balance of USD 21,969,596 representing an absorption level of 47%. The unspent funds were still held on the project bank account in Bank of Uganda. From the review of the financial reports, it was noted that delays or non-implementation of activities was attributed to inefficient procurement processes. As a result of failure to implement activities, beneficiaries of the project will either miss or delay to receive the intended services. The Accounting Officer explained that the major cause of delays in procurement was the lengthy evaluation process in accordance with the World Bank procurement regulations as well as administrative reviews resulting from complaints from some of the bidders. He further explained that to speed up the overall procurement process, the Ministry is 6 currently using residential working sessions for the evaluation teams to speed up evaluation of bids and proposals. Recommendation I advised the Accounting Officer to retool the procurement officers and evaluators to ensure an efficient and transparent procurement processes by improving the speed and avoiding administrative reviews. 13 Delivery of services from implemented activities I undertook procedures to establish if project activities were undertaken in a timely manner and were of expected quality and quantity. I also verified reasonableness of the costs of these activities and functionality in regard to completed works. I noted that there are delays in service delivery. A summary of my observations is in appendix II. The Accounting Officer explained that the cause of delay for each observation as indicated in appendix II. Recommendation I advised the Accounting Officer to ensure that; i. Competent contractors/consultants are engaged to avoid the issue of major re-work. ii. Land issues and compensation of PAPs are sorted before commencement of projects and contractors undertake proper site assessments to avoid issues difficult rocky grounds being the cause of change of sites. iii. Comprehensive stake holder engagements are conducted and concluded before commencement of the projects to prevent stalling of the works due to the need to engage the community, iv. Procurement processes are optimized and contract management is enhanced to ensure the project objective is achieved by the end of the project life. Other Information Management is responsible for the other information. The other information comprises the Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. Management Responsibilities for the Financial Statements The Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Project Funding Guidelines, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. In preparing the financial statements, Management is responsible for assessing the project's ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the IWMDP project, and using the Project Funding Guidelines, unless management has a realistic alternative to the contrary. Management is responsible for overseeing the Project's financial reporting process. Auditor's Responsibilities for the audit of the Financial Statements My 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. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement 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. As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional scepticism 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 our 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. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the project's internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management. * Conclude on the whether a material uncertainty exists related to events or conditions that may cast significant doubt on the project's ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my 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 8 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. 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 I identify during my audit. I also provide Management with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with Management, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. Report on the Audit of Compliance with Legislation In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Project Management with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. I have considered that there are no material compliance matters to report. John F.S. Muwanga AUDITOR GENERAL 21st December 2023 9 Financial Statements 10 Appendices Appendix I: Cumulative achievement of project targets. No Activity Performance Cumulative Cumulative Variance /oage Audit Cause of Effect on indicator Target by Actual Performance comment under service 30th June performance performance delivery 2023 (Y5) by 30th June 2023 Consultancy not Change in the Delayed access Services for Design achieved source of water to access to Review and source due to water and construction inadequate sanitation supervision services water and services in Or Bitsya Water delayed Bitsya and Supply and procurement Kurungu Sub Sanitation system process. The Counties in activity will be Buhweju completed in District February 2025, this is beyond the project end date of 2nd December 2024. Consultancy not Delayed Delayed access Services for achieved procurement to access to Feasibility study, process. The water and detailed activity will be sanitation Engineering Design completed in services in and construction February 2025; Kiryandongo services for Solar this is beyond District powered piped the project end Water Supply date of 2nd systems and December 2024. Sanitation facilities 4,n Kiryandongo 11 3 Preparation of Micro not Delayed The Catchment achieved initiation of the environment Management Plans procurement of threats at for Selected Micro the service micro- Catchment Around provider to catchment Water Sources Lot prepare the scale is not 1: Ora and Anyau catchment plan. addressed on time 4 Consultancy not Delayed Delayed access services for achieved initiation of the to access to finalization of procurement. water and engineering designs sanitation and tender services in documents for Ala- West Nile- Ora water supply Madi-Okollo, and sanitation Arua, Terego system and Yumbe 5 Consultancy not ESIA and RAP Delayed Services for achieved not yet construction of Environmental and approved by Ala-Ora Water Social Impact NEMA and Chief Supply and Assessment (ESIA), Government Sanitation Source Protection Valuer (CGV) which affects Plan (SPP), and access to Resettlement Action water service Plan (RAP) for Ora- delivery Ala Water Supply and Sanitation System 6 Environmental and Fully Delayed Delayed Social Impact achieved initiation of the construction of Assessment (ESIA) procurement. Solar piped / Environmental and Preparation of Water Supply Social Project Brief, the bidding not and Sanitation Resettlement Action yet complete. in the Plan (RAP) & Adjumani and Source Protection Larnwo Plans (SPP) For 12 Large Solar Powered Piped Water Supply Systems & Sanitation Facilities in Adjumani & Lamwo Consultancy not Delayed signing Delayed Services to achieved and submission construction of undertake the of the consent Solar piped Stakeholder forms Water Supply engagement ' and Sanitation Environment and in the Refugee Risk for Solar Hosting District Powered water of Kiryandongo supply and sanitation systems 'n Refugee Hosting District of Kiryandongo. 8 Supply, Installation, not Slow progress of No centralized Upgrading, achieved work due to information Commissioning and required centre to Maintaining the consultations enable access Water Information to required System phase II for water the Government of information the Republic of data or Uganda information Consultancy not Delayed Delayed Services for achieved conclusion of the rehabilitation carrying out DED and the of the Bwera Engineering re- Tender and Dunguluha design of Bwera documents. WSS. and Dunguluha water supply for emergency reconstruction and 13 rehabilitation 10 Consultancy Fully Delayed Delayed Services for achieved initiation of the construction of Environmental and procurement. Solar piped Social Impact But ESIA and Water Supply Assessment (ESIA), RAP have been and Sanitation RAP & Source approved by in the Refugee Protection Plans NEMA and CGV Hosting District (SSP) for Large of Kiryandongo Solar Powered Piped Water Supply Systems and Sanitation Facilities in Refugee Settlement and Host Communities in Kiryandongo 11 Consultancy not No funding. The Delayed Services for achieved bidding construction of Feasibility Study, documents are the Kyegegwa- Detailed yet also to be Mpara- Engineering Design completed. Ruyonza WSS and Construction thus no Supervision of improvement Water Supply and to access t Sanitation System water supply in Kyegegwa- services Mpara-Ruyonza ______ 12 Preparation of 2 not Consultant is still Delayed Catchment achieved evaluating the implementation Management Plans options of water of mitigation in: Lot 1 sources measures Nyamugasani & Kafu in Albert WMZ | 14 13 Consultancy not Slow failure to Services for achieved implementation address the quantification of the progress vulnerability available issues o groundwater and human and assessment of climate sustainability of impacts on groundwater ground water ___development______________ Consultancy not Delayed Delayed Services for achieved construction construction of Construction progress that led the Busia WSS Supervision of to extension of thus no Water Supply and the contract improvement Sanitation Systems period twice to access t in BUsia water supply services LOT 1: Conduct not Low funding Inadequate Community achieved community Engagement, Town engagement Sanitation Planning, Sanitation &Hygiene Promotion, Training on O&M of Sanitation Facilities in IWMDP Towns- Koboko, Namasale,Kumi- Ngora- Ngero LOT 2: Conduct not Low funding Inadequate Community achieved community Engagement, Town engagement Sanitation Planning, Sanitation &Hygiene Promotion, Training on O&M of Sanitation Facilities in IWMDP Towns- 15 Rukungiri- Kyegegwa-Mparara- Ruyonza 17 Lot 3: Conduct not Slow Inadequate Community achieved implementation community Engagement, Town progress engagement Sanitation Planning, Sanitation &Hygiene Promotion, Training on O&M of Sanitation Facilities in IWMDP Towns Of Busia, Namungalwe-Kaliro, And Cluster Towns Of Busolwe- Butaleja, Kadama- Tirinyi-Kibuku- Budaka 18 Preparation of not Delayed Not having Albert WMZ Water achieved implementation participatory Resources Strategy progress integrated and Action Plan water management and development planning process 19 Consultancy not Delayed physical Poor service Services for the achieved progress. No delivery by Professionalization explanation Umbrella of Umbrellas of provide Authorities Water and Sanitation 20 Supply of Technical No. of 4 4 0 100 Fully Equipment for laboratory achieved Regional Water equipment 16 Quality Laboratories: Lots- I Works for not Delayed Delayed Construction of achieved construction construction of Busia Municipality progress that led the Busia WSS Water Supply and to extension of thus no faecal sludge the contract improvement Sanitation/Facilities period twice to access t System, Source water supply Protection Measures services and Sanitation Facilities in Kumi- Nyero-Ngora Implementation of not Slow Failure to priority WRM achieved implementation address the measures in: Lot 1: of the activities vulnerability of Lwakhakha sub- water sources catchment and restoration of riverbanks 23 Implementation of not Slow Failure to priority WRM achieved implementation address the measures in: Lot 3: of the activities vulnerability of Kochi sUb- water sources catchment and restoration of riverbanks Implementation of not Slow Failure to priority WRM achieved implementation address the measures in Lot 4: of the activities vulnerability of Middle Awoja sub- water sources catchment and restoration of riverbanks 2 E Emergency not Slow progress of Maintenance of achieved work, however, River Nyamwamba works are at for Flood Mitigation 95% by June against Damage of 2023 Critical 17 Infrastructure and Loss of Livelihoods in Kasese District 26 Supply and not Slow progress of Inadequate Installation of: Lot achieved work, monitoring of 1: hydrometric construction of water ground equipment namely surface water water (5No. Ground monitoring sites Water, 5No. Surface are still ongoing water, 2No. automatic weather stations) 27 Works for not Delayed Delays in Construction of Lot achieved commencement meeting water 3: Sanitation works of construction access and for Rukungiri works service delivery Municipality challenges in Rukingiri___ 28 Construction of not Change in the Delayed access Bitsya Water Supply achieved source of water to access to and Sanitation source due to water and System in Buhweju inadequate sanitation District water and services in delayed Bitsya and procurement Kurungu Sub process. The Counties in activity will be Buhweju completed in District February 2025, this is beyond the project end date of 2nd December 2024. 29 Implementation of Fully priority catchment achieved management measures in 18 downstream Nyamwamba 30 Implementation of Fully oriority catchment achieved management measures in Midstream Nyamwamba 31 Inplementation of Fully priority catchnent achieved management measures in Upstream Nyamwamba Procurement of IT Fully Equipment for achieved Integrated Water Management and Development Project for Implementation and Support Operation for Albert, Kyoga and Upper Nile Water Management Zones 33 Drocurement of Fully Project Vehicles- achieved I1NO. - 4WD pickup trucks 34 Supply of Personal Fully Protective achieved Equipment (PPE) for Project Implementation staff as follows: (i) 160No Reflector 19 Jackets, (ii) 160 Pairs of Safety Boots and (iii) 160No Rain Coat 20 REPUBLIC OF UGANDA MINISTRY OF WATER AND ENVIRONMENT INTEGRATED WATER MANAGEMENT AND DEVELOPMENT PROJECT (IWMDP) FUNDED BY WORLD BANK ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 30"' JUNE 2023 TABLE OF CONTENTS 1.0 Acronyms summary 2 2.0. BACK GROUND INFORMATION 3 2. 1. Statem ent of M anagem ent's R esponsibilities .... . .............. ... ......... .. .... ......... .. ..... ..... 6 2.3 Statem ent of Responsibilities of the Accounting O ffic .. ... .......... .... . . ... . ......... .... .....7 2.4. Commentary on the Financial Statements by the Accounting Officer .. . ... . . ..............8 2 5. Commentary on the Financial Statements by the Head of Accounts ...........11 3.0. FINANCIAL STATEMENTS 12 3.1 Statement of Financial Performance for the period ended 301" June, 2023 .............. ... . ..... -12 3.2 Cash Flow Statem ent for the Period ended 30th June, 2023 ..... .................................. .................... 13 3.3 Statem ent of Financial Position as at 30th June, 2023 .........................................................I .... 1- -14 3.4 Statement of Changes in Equity (Net W orth) as at 30th June, 2023 ............................ ..... ......... 15 NOTICE TO THE FINANCIAL STATEMENTS 18 N ote 2 . 1: D isbursem ents from W orld B ank ................................... ................................. .......... ........ . 19 Note 2.2: Quarterly Interim Financial Reports For The Financial Year 2022/2023 .......... .......................19 Note: 2.3: Water Supply and Sanitation in Small Towns- Sub Component 1.1 ...... ....... ...... ..... ... 20 Note: 2.4 Water Supply and Sanitation in Rural Growth Centres -- Sub Component 1.1b . .....................21 Note: 2.5 Water Supply and Sanitation in Selected Districts Hosting Refugees - Sub Component 1 .2. 22 Note: 2.6 Directorate of Water Resources Management - Component 3.............. .......... .... . .......24 N ote 3 .0 O p en ing B an k B alan ces: ........................................ . ............................. ................ ..... .... . 26 Note 4.0 Analysis of Cumulative Planned and Actual Disbursements since Project inception . ..... .........26 to 3 0 th Jun e 2 0 23.2.......................................................................................... . .. ....... ........ ................2 6 Note 4. 1 Analysis of Funds Absorption as against Actual Disbursements since project inception to 30th June 2 0 2 3 .......... .............. . .............................................................................................................................. 2 7 Note 5 Government of Uganda Contribution Performance (FY2022/23):....... ................- ................. .27 Note 6 Cumulative Government of Uganda Contribution Performance Since Project Inception: ...............28 N ote 7 Com putation of Foreign exchange gain and loss................................ ...................... ........... .28 1.0 Acronyms summary MWE Ministry of Water & Environment IWMDP integrated Water Management and Development Project MFPED Ministry of Finance, Planning and Economic Development NWSC - National Water & Sewerage Corporation WESWG - Water & Environment Sector Working Group DWD - Directorate of Water Development DWRM - Directorate of Water Resources Management UWSD - Urban Water and Sewerage Department IWRM - Integrated Water Resources Management WMZs - Water Management Zones CMOs - Catchment Management Organisations MOU - Memorandum of Understanding WESLD Water & Environment Sector Liaison Department PST - Project Support Team M&E - Monitoring and Evalnation ToR - Terms of Reference CMP - Catchment Management Plan EO - Expression of Interest SDR - Special Drawing Rights PIU Project Implementation Unit UWA Umbrella Water Authority 2 2.0. Back Ground Information The Integrated Water Management & Development Project (IWMDP) is a World Bank and Government of Uganda funded project whose financing agreement (between the Government of Uganda and World Bank) was signed on 04th March 2019. The loan and grant became effective on 27"' June 2019 with closing Date of 02,d December 2024. According to the signed agreement, the project is 100% financed where the World Bank financing is SDR 194.8million (Credit: SDRI 74.6 million and Grant SDR20.2million) which- at the time of loan signing was equivalent to USS280million for both MWE and NWSC. The counterpart funding for RAPS implementation is USD5million for MWE and USD3million for NWSC. The project activities under NWSC are further co-financed by KFW to a maximum of USD25million. The project has 2 implementing agencies, i.e. the Ministry of Water & Environment (MWE) for components 1, 3 & 4: and the National Water & Sewerage Corporation (NWSC) for component 2 as indicated in the Project Appraisal Document (PAD) and Project Implementation Manual (PIM). The NWSC signed a subsidiary agreement with the Ministry of Finance, Planning & Economic Development (MFPED) on 10th May 2019 and it is a self- accounting institution. Therefore, these final accounts cover only components 1, 3 and 4 which are implemented by the Ministry of Water & Environment (MWE). The NWSC prepares separate final accounts for component 2 (which are audited separately). A. Project Development Objective The project development objectives are to improve: i) Access to water supply and sanitation services ii) Integrated water resources management. iii) Operational performance of water and sanitation service providers in project areas. The project also contributes to four high level national objectives of transforming Uganda into a modern and prosperous country, improvement for a holistic and sustainable development approach for refugee management and host communities, enhanced resilience of the poor and the vulnerable, eliminating extreme poverty and promoting shared prosperity. B. Oversight of IWMDP In line with the Sector Wide Approach (SWAP), the institutional and implementation arrangements were mainstreamed (as much as possible) within the existing MWE and NWSC structures. Overall oversight of the IWMDP implementation is through semi-annual Supervision Missions by the World Bank, and by the Water and Environment Sector Working Group (WESWG) for the Ministry of Water & Enironment (MWE) for components 1, 3 &4,; and the NWSC Board of Directors for component 2. C. Project Implementation Arrangements for MWE: The project implementation is through 3 (three) components each with sub-components which are described below: Component 1: Water Supply and Sanitation in Small Towns and Rural Growth Centers and Support to Districts Hosting Refugees. This component aims to improve water and sanitation coverage and living conditions in selected nrban and rural growth centers. It involves improving and expanding existing water supply infrastructure and sanitation/sewerage services as well as attendant catchment management/source protection activities Sub-component 1.1-Urban: Small towns Water Supply and Sanitation which is implemented by the MWE/Urban department in the selected towns of Busia, Namungalwe-Kaliro, Kyegegwa-Mpara- Ruyonza, Namasale, Butaleja-Busolwe, Budaka-Kadama-Tirinyi-Ki buku. The activities include constructing and rehabilitating WSS facilities as well as providing associated services including Engineering, environmental-social studies and supervision of the construction activities. Other activities include preparing and implementing sanitation plans in the selected small towns, strengthening the capacity of the selected UWAs in the areas of operational and financial management. Carrying out environmental and social management related activities to protect water sources and community sensitisation. Sub-component 1.1-Rural: Water Supply and Sanitation in Rural Growth Centers (RGCs) which is implemented by the MWE/Rural Water Department in the RGCs of Bitsya & Nyamugasani, and 32 RGCs benefiting from solar-powered water systems. The activities further include implementation of environment and source protection in their respective catchment areas. 4 Sub-c'omponent L2 W55 for Refugees & hosting communities: This is also implemented by the MWE/Rural Water Department and includes Water Supply and Sanitation (WSS) in selected Districts Hosting Refugees in Kiryandongo, Arua, Yumbe, Moyo, Adijumani and Lamwo districts. The activities consist of construction and rehabilitation of WSS facilities as well as providing associated services including feasibility studies, detailed engineering designs and construction, environment and source protection, preparing and implementing sanitation plans, strengthening capacity of UWAs in operation & maintenance, and financial management. Component 3: Water Resources Management This component supports implementation of catchment management and restoration activities in selected sub- catchments. The activities include undertaking management measures (including soil and water conservation, tree planting, river bank protection and restoration). The other activities include preparation of a water resources management strategy and plan for the Albert Nile WMZ, preparation of Catchment Management Plans (CMPs) for priority sub-catchments. unidertaking ground water managemnClt study and strengthening Water resource monitoring and Information System (WIS) at national and regional WMZ levels, installation of water monitoring stations and supply of laboratory equipment for the regional Water Quality Laboratories. Component 4: Project Implementation and Institutional Strengthening This component which is implemented by MWE/Water & Environment Sector Liaison Department (WESLD) finances overall coordination, financial management, planning, reporting and capacity development of the project implementing staff of MWE and NWSC. The capacity development activities are provided through a Project Support Team (PST) consisting of individual specialists in the areas of technical support, financial management, procurement, and ensuring implementation of environment and social protection activities in accordance with GoU and World Bank policies. D. Progress of Activities: The overall status of the project activities is detailed in Appendix I . 2.1. Statement of Management's Responsibilities The Management of the Integrated Water Management and Development Project (IWMDP) is responsible for the preparation of the financial statements for the project, which comprise the Statement of Financial Position, Statement of Cash Flows, Statement of Financial Position, Statement of Changes in Equity, Budget Execution Report (Donor), Budget Execution Report (Consolidated) and the notes to the statements., which include a summary of significant accounting policies and other explanatory notes set out on pages 13 - 23 The Management also responsible the Financial Statements are in accordance with the provisions of the Project Appraisal Document (PAD) and Financing Agreement signed between the World Bank/International Development Association and the Government of Uganda, and for such internal control as management determines is necessary to enable the preparation of the Financial Statements that are free from material in isstatement, whether due to fraud or error. Management accepts responsibility for the Financial Statements and the notes thereto, which have been prepared using appropriate accounting policies supported by reasonable and prudent judgments and estimates, in conformity with the World Bank and GoU financial guidelines and policies. Management is of the opinion that the Financial Statements give a true and fair view of the state of financial affairs for the 12 months period ended 30 June 2022. Management further accepts responsibility for the maintenance of accounting records that may be relied upon in the preparation of the financial statements, as well as adequate systems of internal financial control. Approval of Statement of Management Representation: Vicky Auma Date Financial management Specialist .. .. .. . .. . .. . .. . ..... . Grace Atebat Date Assistant Commissioner-Accounts Joseph Epitu Date Project Coordinator-IWMDP Dr. Mupnga Emmaauel F Date Accounting Officer 6 2.3. Statement of Responsibilities of the Accounting Officer The financial statements set out on pages 7 to 12 have been prepared in compliance with the provisions of the Public Finance Management Act, 2015 (the Act) and the generally accepted accounting principles for the public sector. They have also been prepared as per the provisions of the Project Appraisal Document (PAD) for Integrated Water Management and Development Project (IWMDP) and the Financing Agreement signed between World Bank/International Development Association (IDA) and the Government of Uganda. The revenue is recognized by the project when received. Expenditures are recognized by the project when incurred as further detailed in the accounting policies attached to these financial statements. In accordance with the provisions of Section 45 and Schedule 5 of the Public Finance Management Act, 2015, 1 am responsible for and personally accountable to Parliament for the activities of the vote/project to which I am the accounting officer. Further, I am responsible for the regularity and proper use of the funds appropriated to the vote/project to which I am the Accounting Officer. I am also responsible for authorizing any commitments made by the vote/project and for controlling resources received, held or disposed of by or on account of the vote/project. Finally, I am responsible for putting in place effective systems of risk management and internal control in respect to all resources and transactions of the vote/project. Section 45 (3) of the Act require the Accounting Officer to enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote/project for a financial year. Sections 50 and 51 of the Act require me to prepare and submit financial statements of the vote/project to the Accountant General for consolidation and to the Auditor General for audit within the specified timelines using the prescribed formats. Accordingly, I am pleased to report that I have complied with these provisions in all material respects and I am also pleased to submit the required financial statements in compliance with the Act. I have provided, and will continue to provide all the information and explanations as maybe required in connection with these financial statements. To the best of my knowledge and belief, these financial statements agree with the books of account, which have been properly kept. I accept responsibility for the integrity and objectivity of these financial statements and confirm their compliance with the Public Finance Management Act, 2015 as amended. Dr. Mununga Enerl F. Accounting Officer Date 2.4. Commentary on the Financial Statements by the Accounting Officer General Information about the Reporting Entity Mandate The Integrated Water and Management Project (IWMDP) derives its mandate from the Financing Agreement signed between the World Bank/International Development Association (IDA) and the Government of Uganda represented by Ministry of Finance, Planning and Economic Development (MOFPED), the Project Appraisal Document (PAD) and the Project Implementation Manual (PIM) on the other hand that initiate legislation, formulate policy, set standards. on how to carry out project inspections, monitoring, coordination and back up technical support in relation to the Integrated Water Management and Development Project. Principal Activity of the Project The project's development objectives are to improve: iv) Access to Water Supply and Sanitation Services v) Integrated Water Resources Management. vi) Operational Performance of Water and Sanitation Service providers in project areas. The project also contributes to four high level national objectives of transforming Uganda into a modern and prosperous country, improvement for a holistic and sustainable development approach for refugee management and host communities, enhanced resilience of the poor and the vulnerable, eliminating extreme poverty and promoting shared prosperity. List of entities under the supervision of the Accounting Officer Component 1: Water Supply and Sanitation in small towns (implemented by Urban Water Supply and Sanitation Department), Rural Growth Centers and Support to Districts Hosting Refugees (implemented by Rural Water Supply and Sanitation Department). Component 2: Water Supply and Sanitation in Large towns under National Water and Sewerage Cooperation (NWSC) although this prepares its own Financial Statements Component 3: Water Resources Management activities implemented by Directorate of Water Resources Development (DWRM) Component 4: Project Implementation and Institutional Strengthening implemented by the Water and Environment Sector Liaison Department (WESLD) Key Performance highlights: As of 30th June 2023, the following achievements had been met: 1. Urban Water Supply and Sanitation in small towns * Construction of Busia Water Supply and Sanitation and Kumi-Nyero-Ngora sanitation facilities were at 40% against program target of 55% with 70% of the contract period elapsed. Delayed start to implementation was caused by the COVID-19 lock down. * Construction of Namasale Water Supply and Sanitation & Koboko sanitation works, Kaliro- Namungalwe WSS and Rukungiri sanitation facilities. The works activities are to be implemented in three Lots as follows: Lot 1: Namasale WSS System and Koboko Sanitation Works, Lot 2: Kaliro- Namungalwe WSS System, Lot 3: Rukungiri Sanitation facilities after conclusion of procurement process. The Bid evaluation report for all the three lots were submitted to the Bank in July 2022 for approval. * Undertaking a Feasibility study and Detailed Design for construction of Kyegegwa-Mpara- Ruyonza WSS. The consultant contract for Feasibility study, detailed design and Construction supervision was signed. The feasibility study has been completed and the consultant has embarked on preparing the detailed design. * Construction of Mbale Small Towns WSS (Butaleja, Busolwe, Budaka, Kibuku, Kadama. Tirinyi. The bid documents were completed and submitted to the Bank for approval in July 2022. * Community engagement, Sanitation & hygiene Promotion/Training on 0 & M of Sanitation Facilities in small towns consultancies. The consultancies were signed in three lots and inception reports have been submitted. Consultancies have embarked on baseline studies. * Supply of 100,000meters of pipes and fittings to Umbrella Authorities. Frame work contract was signed and the first call off order was placed and pipes and fittings worth 406,000 meters were received and installed. * Consultancy for professionalization of Umbrella Authorities. The consultancy contract for professionalization of umbrella authorities was signed. An inception report has been submitted. 2. Rural Water supply and sanitation * Construction of Nyamugasani Water Supply and Sanitation System: The contract for design review was signed and the works contract await the conclusion of design review and preparation of bidding documents. * Construction of Bitsya Water Supply and Sanitation System: Design review has been completed and await approval of bidding documents by the Bank so as to initiate procurement of the works contractor. * Construction of Water Supply and Sanitation Systems 25 Rural Growth Centres (RGCs): The ESIA and RAP contracts were signed and draft ESIA reports have been submitted. The Detailed Engineering designs (DEDs for the first 15 systems are under review. 3. Support to Districts Hosting Refugees * Construction of Water Supply and Sanitation Systems for refugees and hosting communities in 20 RGCs in the districts of (Arua -2, Yumbe -6. Moyo - 3, Adjumani - 3, Lainwo - 3, Kiryandongo - 3). The contract for designing 3RGCs for Kiryandongo water systems was signed and the design is completed. The contracts for designing water systems for other 6RGCs has also been signed and implementation began in July 2022. Contracts for remaining 11 RGCs are yet to be signed. Works procurement for Kiryandongo awaits approval of the ESIA while that of the other 17RGCs await completion of designs and ESIAs. * Construction of Ala - Ora large surface water-based gravity Supply and Sanitation Systems Water Supply System. The contract for design review has been signed and the review is on-going. The procurement for ESIA and RAP is ongoing. The procurement for the works will start after design review and ESIAs have been concluded. Preparation of 6 micro Catchment Management Plans in: Lot 1-Ora & Anyau; Lot 2 - Laropi & Ayugi; Lot 3- Nyimur & Karuma. The three contracts for preparing the Micro-catchment Management Plans were signed and the Plans have been completed. They are undergoing validation. 9 4. Directorate of Water Resources management * Supply and Installation of: Lot 1: hydrometric equipment for 12 monitoring stations, namely (5No. Ground Water, 5No. Surface water, 2No. Automatic weather stations) and Lot 2: Establishment of 3Automatic precipitation and 2dry deposition monitoring stations. Contract for supply of lot I has been signed and equipment delivered. They await installation. The equipment for lot 2 has been fully delivered and they are undergoing installation. The contract for civil works was signed and under implementation. * Preparation of 4 Catchment Management Plans in: Lot I Nyamugasani & Kafu in Albert WMZ and Lot 2: Sezibwa & Okweng in Kyoga WMZ. Both contracts were signed and inception reports for both were submitted. * Preparation of Albert WMZ Water Resources Strategy and Action Plan. The contract was signed and an inception report submitted. * Implementation of priority WRM measures in: Lot 1: Lwakhakha sub-catchment Lot 2: Aswa 11 sub-catchment Lot 3: Kochi sub-catchment Lot 4: Middle Awoja sub catchment. All contracts were signed and inception reports for Lwakhaka and Aswa II sub-catchments were submitted. * Consultancy Services for quantification of the available groundwater and assessment of sustainability of groundwater development. The contract was signed and an inception, final and baseline reports were submitted. * Roll out of Water Information System in Victoria, Upper Nile. Albert and Kyoga WMZ (i.e. WIS-Phase-2). The ccontract was signed and all equipment supplied. Installation is undergoing. * Procurement of Technical equipment for Regional Laboratories as: Lot 1: Laboratory Analytical Equipment. Lot 2: Laboratory processing, containment and storage equipment. Lot 3: Field Equipment. Lot 4: Laboratory apparatus and glassware. All equipment were delivered and are under installation. * Nyamwamba Emergency Catchment measures- All the contracts were signed and implementation is 80% physical progress. * Nyamwamba Emergency works maintenance-- The contract was signed and implementation is 60% physical progress. 5. Liaison - Coordination and Implementation support. * Coordination of Project Activities. Meetings were conducted and full participation in support missions held. * Project Financial Management arrangements. Project annual budgets prepared, quarterly and annual financial reports were all prepared that were timely, reliable and accurate. * Project social and Environment arrangements. The safe guards were conducted and monitored. Dr. Mugunga Emmanie F Accouing Officer 20"' December, 2023 10 2.5. Commentary on the Financial Statements by the Head of Accounts Income and Expenditure of the project against budget For the period ended 30"' June, 2023 the total approved budget for IWMDP under Ministry of Water and Environment was UGX 135,654,906,653.25, This included UGX 53,988,128,072.35 as balance B/F and USD 102,086,197,501.00 that was expected to be received during the financial year. As at 30' June 2023, the total funds received by the project amounted to UGX 102,086,197,501.00 which is 75% of the total funds expected to be received during the financial year 2022-23. Total expenditure for the period was UGX 74,137,419,151.17 (55% of the annual budget). Table I: Budget Performance as at 30"' June, 2023 Table 1: Budget Performance as at 30th June, 2023 As at 30th June 2023 Total Budget (UGX) 135,654,906,653.25 Receipts including Balance B/F (UGX) 102,086,197,501.00 Expenditure (UGX) 74,137,419,151.17 % Performance Budget Vs Expenditure 55% Budget vs Receipts 75% Receipts Vs Expenditure 73% Movement of Expenditure and Assets Tablel II: A Co parison of Project Expenditure Over the Last Two Years Works Consultancies Goods Operating Total Project Year costs Expenditure USD USD I SD USD 30-Jun-22 3,555,091 2,900,727 1,774,696 637,620 8,868,133 30-Jun-23 10,158,096.16 5,3 13,977.83 2,943,947.84 1,145,853.77 19,561,876 % Movement 35% 55% 60% 56% 45% As per the Table II above, there was an increase in expenditure for all categories as more project activities contracts get signed and implementation increases I take full responsibility for the completeness and integrity of these Financial Statements Grace Atebat Head of Accounts 20" December, 2023 11 3.0. FINANCIAL STATEMENTS 3.1 Statement of Financial Performance for the period ended 30"1 June, 2023 FY2022-23 FY2022-23 FY2021-22 REVENUE Note Actual (UGX) Actual (USD) Actual (USD) Balance B/F 3 53,988,128,072.35 14,405,669.63 8,232,147.83 Receipts 2.1 102,086,197,501.00 27,125,800.00 15,041,655.00 TOTAL RECEIPTS 156,074,325,573.35 41,531,469.63 23,273,802.83 EXPENDITURES 1.1:Water Snpply and Sanitation in Small 2.3 20,994,664,884.69 5,525.545.22 2,325,213.32 Towns 1.1 Water Supply and Sanitation in Rural 2.4 11,582,590,219.10 3,069,024.81 193,143.18 Growth Centers 1.2: Water Supply and Sanitation in 5,3 70,533,768.58 1,418,470.26 942,905.87 Selected Districts Hosting Refugees 3: Integrated Water Resources Management, Catchment Management and 2.6 33,600,784,905.21 8,863,385.56 4,908,202.08 restoration in selected sub-catchments 4: Project Implementation and Institutional 2.7 2,588,845,373.58 685,420.70 498,668.75 strengthening Total Expenditures 2.2 74,137,419,151.17 19,561,846.55 8,868,133.20 Add: Forex Gain/loss -1,467,436,518.34 Excess of Income over Expenditure 3.1 80,469,469,903.84 21,969,623.08 14,405,669.63 Aw Vicky Auma Date Financial Management Specialist Grace Atebat Date Assistant Commissioner - Accounts Joseph Epliu Date Project Coordinator- IWMDP Dr. 1UgUnga i_iiii,'iiu.' F'. Date Ac uing Officer 12 3.2 Cash Flow Statement for the Period ended 30th June, 2023 Note 30t' June 2023 30h June 30"',June 2023 2022 Cash flows from Operating activities UGX USD USD Disbursements from World Bank 2.1 102,086,197,501 27,125,800 15,041,655 Exchange loss -1,467,436,518 - Total cash inflows from operating activities 100,618,760,983 27,125,800 15,041,655 Payments for operating activities: Payments for works, consultancies, non- 2.2 74,137,419,151 19,561.873 8,868,133 consulting services, goods and operating costs Net cash flow from operations 26,481,341,831 7,563,927 6,173,522 Cash flows from investing activities: Purchase of property, plant and equipment Net cash out flow from investments Cash flows from financing activities Proceeds from domestic borrowings Interest payments on borrowings Net Cash flow from Financing Activities - - Net cash(out)/Inflows for the year 26,481,341,831 7,563,927 6,173,522 Reconciliation of the movement in cash during the year Opening Cash and Bank Balances 3 53,988,128,072 14,405,670 8,232,148 Net(decrease)/Increase in cash (from cash flow 26,481,341,831 7,563,927 6,173,522 statement) Closing Cash and Bank Balances: 80,469,469,904 21,969,597 14,405,670 Vicky Auma Date Financial Management Specialist Grace Atebat Date Assistant Commissioner- Accounts Joseph Epitu Date Project Coordinator-IWMDP Dr. Mugunga Ernmiucl F. Date Accounting Officer 13 3.3 Statement of Financial Position as at 30th June, 2023 30th June Details Note 30th June 2023 30th June 2022 022 __________________________ _____2022 UGX USD USD Current assets Closing Cash and bank balances 3.1 80,469,469,903.84 21,973,406.16 14,405f669.63 Accounts Receivable Total current assets 80,469,469,903.84 21,973,406.16 14,405,669.63 Current liabilities Accounts Payable Total current liabilities Net current Assets 80,469,469,903.84 21,973,406.16 14,405,669.63 Represented by: Closing Balance on USD Account 3.1 80,447,053,050.84 21,967,284.90 14,023,043.55 Closing Balance on UGX Account 3.1 22,416,853.00 6,121.26 382,626.08 Total Bank Balances 80,469,469,903.84 21,973,406.16 14,405,669.63 Vicky Auma Date Financial management Specialist Grace Atebat Date Assistant Commissioner-Accounts ...... . . ..... . ... . .:........ Joseph EpitU Date Project Coordinator-IWMDP . , , . . . . . . . . . . . . . . . . . .. ..* *. . . . . ..*. . ..* Dr. Mut-inga Errlnapuel i. Date Accounting Officer 3.4 Statement of Changes in Equity (Net Worth) as at 30th June, 2023 DETAIL Note FY2023 (UGX) FY2023 (USD) FY2022 (USD) Balance brought forward 3 53,988,128,072.35 14,405,669.63 8,232,147.83 (Deficit)/Surplus for the year 26,481,34 1,83 1.49 7,567,736.53 6,173,521.80 Balance carried forward 80,469,469,903.84 21,973,406.16 14,405,669.63 Represented by: Accounts Receivable Closing Cash and Bank Blasince C3.1 80,469,469,903.84 21.973,406.16 14,405,669,63 Balances Accounts Payable -_- Cash and Bank Balances CF 80,469,469,903.84 21,973,406.16 14,405,669.63 Vicky Aurna Date Financial Management Specialist Grace Atebat Date Assistant Commissioner-Accounts Joseph Epitu Date Project Coordinator-IWMDP Dr. Mu unga Emmanuel F Date Accounting Officer 3.5 Budget Execution Statement for Donor Funds as at 30th June, 2023 REVENUE Note Budget (UGX) Actual (UGX) (cuSD) %age Balance B/F 3 53,988,128,072.35 53,988,128,072.35 14,405,669.63 1009 Receipts 2.1 102,086,197,501.00 102,086,197,501.00 27,125,800.00 09 TOTAL RECEIPTS 156,074,325,573.35 156,074,325,573.35 41,53 1,469.63 0 EXPENDITURES 1.1: Water Supply and 2.3 35,988,116,783.57 20,994,664.884.69 5,525,545.22 580 Sanitation in Small Towns 1. 1 Water Supply and Sanitation in Rural Growth 2.4 16,825,661,737.91 11,582,590,219.10 3,069,024.81 692 Centers 1.2: Water Supply and Sanitation in Selected Districts 2.5 12,452,205,799.39 5,370,533,768.58 1 4 18.470.26 432 Hosting Refugees 3: Integrated Water Resources Management, Catchment 2.6 66,133,615,831-57 33,600,78495.21 8,863,385.56 519 Management and restoration in selected sub-catchments 4: Project Implementation and 2.7 4,255,306,500,81 2,588,845,373.58 685,420.70 612 Institutional strengthening Total Expenditures 135,654,906,653.25 74,137,419,151.17 19,561,846.55 552 Add/(less) Forex Exchange loss - 1,467,436,518.34 Excess of Income over 135,654,906,653.25 80,469,469,903.84 21,969,623.08 592 Expenditure Vicky Auma Date Financial Management Specialist Grace Atebat Date Assistant Commissioner-Accounts .. .. . .. ... .. . . ... . Joseph Epitu Date Project Coordinator-Accounts Dr. MuLwnga EmninnuetF. Date Accounting Officer 16 3.6 Consolidated Donor and Counterpart Funds Budget Execution Statement as at 30th June, 2023 Project components Budget ((iGX) Actual Expenditure (UG\) %m Description Donor Counterpart Total Donor Counterpart Total ReceptsFunds TtlFunds Receipts Balance B/F 51,563,509,817 51,563,509,817 30,005,437,951 30,005,437,951 1001 Disbursements 137,460,918,960 11,076,000,000 148,536,918,960 53,397,875,250 8,326.200 000 6 1724,075,250 47% Total Receipts 189,024,428,777 11,076,000,000 200,100,428,777 83,403,313,201 8,326,200,000 91.729,513,201 56% Expenditures Water Supply and Sanitation in 73 197.196 989 386,401.600 73,583598.589 8,254,507,286 216.825 000 8.471 332,286 25 Small Towns Water Supply and Sanitation in 35,440,298-979 660.388.465 36.100,687,444 685,658,289 538,088,225 1,223,746,514 35i Rural Growth Centers Water Supply and Sanitation in Selected Districts Hosting 29,966.932,809 660,388,464 30,627,321,273 3.347.315839 538,088.224 3.885,404.063 100 Refugees Integrated Water Resources Management. Catchment 45.290,000,000 1,398,000,000 46,688.00,0000 17,424.117,384 1,262,276,600 18.686,393.984 440 Management and restoration in selected sub-catchments Project Implementation and 5,130.000,000 7,970,821.471 13.100.821.471 1 770,274,063 5.871401,000 7 641,675 063 615 Institutional strengthening Total Expenditures 189,024,428,777 11,076,000,000 200,100,428,777 31,481,872,861 8,426,679,04 39,908,551,910 250/, Vicky Auma Date Financial Management Specialist Grace Atebat Date Assistant Commissioner-Accounts Joseph Epitu Date Project Coordinator-IWMDP Dr. Mtuinga Eman uen l F. . Date Accounting Officer 17 NOTICE TO THE FINANCIAL STATEMENTS Accounting policies These are the specific principles, bases, conventions, rules and practices adopted by Integrated Water Management and Development Project in preparing and presenting the financial statements. The principal accounting policies adopted in the preparation of these financial statements are set out below. These policies have been consistently applied in all years presented, unless otherwise stated. (a) Basis of Preparation These financial statements have been prepared in accordance with the International Public Sector accounting standards, which inter alia, include the application of the cash basis of recognition of transactions. (b) Functional currency and translation of Uganda shillings: (i) Presentation currency The reporting and presentation currency is United States Dollar, which is the legally agreed reporting currency between the Government of Uganda and the World Bank (ii) Translation of transactions in foreign currency The Uganda shillings transactions are/were translated into the foreign currency at the Bank of Uganda rate that was used when the United States Dollars (USD) were transferred from the Designated Account to the Operational Account. This resulted in no foreign exchange differences. (c) Reporting Period The reporting period for these financial statements is the financial year of the Government, which is from 1st July 2022 to 30"' June 2023. (d) Revenue Revenue relates to the funds disbursed by World Bank and is/was recognized in the period in which the Ministry of Water & Environment/Integrated Water management and Development Project received it. (e) Expenditures Expenditures incurred by the MWE for implementation of the Integrated Water management and Development project are/were recognized in the receipts and payments statement in the period they are/were spent, (f) Inventory The fixed assets are/were fully expensed in the year of purchase and a Fixed Assets Register is maintained. (g) Un spent Balances 18 in three Lots as follows: Lot 1: Narnasale WSS Systern and Koboko Sanitation Works, Lot 2: Kaliro- Namungalwe WSS System, Lot 3: Rukungiri Sanitation facilities after conclusion of procurement process. The Bid evaluation report for all the three lots were submitted to the Bank in July 2022 for approval. * Undertaking a Feasibility study and Detailed Design for construction of Kyegegwa-Mpara- Ruyonza WSS. The consultant contract for Feasibility study, detailed design and Construction supervision was signed. The feasibility study has been completed and the consultant has embarked on preparing the detailed design. * Construction of Mbale Small Towns WSS (Butaleja, Busolwe. Budaka, Kibuku, Kadama, Tirinyi. The bid documents were completed and submitted to the Bank for approval in July 2022. * Community engagement, Sanitation & hygiene Promotion/Training on 0 & M of Sanitation Facilities in small towns consultancies. The consultancies were signed in three lots and inception reports have been submitted. Consultancies have embarked on baseline studies. * Supply of I 00,000meters of pipes and fittings to Umbrella Authorities. Frame work contract was signed and the first call off order was placed and pipes and fittings worth 406,000 meters were received and installed. * Consultancy for professionalization of Umbrella Authorities. The consultancy contract for professionalization of umbrella authorities was signed. An inception report has been submitted. 2. Rural Water supply and sanitation * Construction of Nyamugasani Water Supply and Sanitation System: The contract for design review was signed and the works contract await the conclusion of design review and preparation of bidding documents. * Construction of Bitsya Water Supply and Sanitation System: Design review has been completed and await approval of bidding documents by the Bank so as to initiate procurement of the works contractor. * Construction of Water Supply and Sanitation Systems 25 Rural Growth Centres (RGCs): The ESIA and RAP contracts were signed and draft ESIA reports have been submitted. The Detailed Engineering designs (DEDs for the first 15 systems are under review. 3. Support to Districts Hosting Refugees * Construction of Water Supply and Sanitation Systems for refugees and hosting communities in 20 RGCs in the districts of (Arua -2, Yumbe -6, Moyo - 3, Adjumani - 3., Lamwo - 3. Kiryandongo - 3). The contract for designing 3RGCs for Kiryandongo water systems was signed and the design is completed. The contracts for designing water systems for other 6RGCs has also been signed and implementation began in July 2022. Contracts for remaining II RGCs are yet to be signed. Works procurement for Kiryandongo awaits approval of the ESIA while that of the other 17RGCs await completion of designs and ESIAs. * Construction of Ala - Ora large surface water-based gravity Supply and Sanitation Systems Water Supply System. The contract for design review has been signed and the review is on-going. The procurement for ESIA and RAP is ongoing. The procurement for the works will start after design review and ESIAs have been concluded. * Preparation of 6 micro Catchment Management Plans in: Lot 1-Ora & Anyau; Lot 2 - Laropi & Ayugi; Lot 3- Nyimur & Karuma. The three contracts for preparing the Micro-catchment Management Plans were signed and the Plans have been completed. They are undergoing validation. 9 4. Directorate of Water Resources management * Supply and Installation of: Lot I hydrometric equipment for 12 monitoring stations, namely (5No. Ground Water, 5No. Surface water, 2No. Automatic weather stations) and Lot 2: Establishment of 3Automatic precipitation and 2dry deposition monitoring stations. Contract for supply of lot I has been signed and equipment delivered. They await installation. The equipment for lot 2 has been fully delivered and they are undergoing installation. The contract for civil works was signed and under implementation. * Preparation of 4 Catchment Management Plans in: Lot I Nyamugasani & Kafu in Albert WMZ and Lot 2: Sezibwa & Okweng in Kyoga WMZ. Both contracts were signed and inception reports for both were submitted. * Preparation of Albert WMZ Water Resources Strategy and Action Plan. The contract was signed and an inception report submitted. * Implementation of priority WRM measures in: Lot 1: Lwakhakha sub-catchment Lot 2: Aswa Ii sub-catchment Lot 3: Kochi sub-catchment Lot 4: Middle Awoja sub catchment. All contracts were signed and inception reports for Lwakhaka and Aswa 11 sub-catchments were submitted. * Consultancy Services for quantification of the available groundwater and assessment of sustainability of groundwater development. The contract was signed and an inception, final and baseline reports were submitted. * Roll out of Water Information System in Victoria, Upper Nile, Albert and Kyoga WMZ (i.e. WIS-Phase-2). The ccontract was signed and all equipment supplied. Installation is undergoing. * Procurement of Technical equipment for Regional Laboratories as: Lot 1: Laboratory Analytical Equipment. Lot 2: Laboratory processing, containment and storage equipment. Lot 3: Field Equipment. Lot 4: Laboratory apparatus and glassware. All equipment were delivered and are under installation. * Nyamwamba Emergency Catchment measures- All the contracts were signed and implementation is 80% physical progress. * Nyamwamba Emergency works maintenance- The contract was signed and implementation is 60% physical progress. 5. Liaison - Coordination and Implementation support. * Coordination of Project Activities. Meetings were conducted and full participation in support missions held. * Project Financial Management arrangements. Project annual budgets prepared, quarterly and annual financial reports were all prepared that were timely, reliable and accurate. * Project social and Environment arrangements. The safe guards were conducted and monitored. Dr. Mu71unga Emmaniel F Accounting Officer 20' December, 2023 1.0 2.5. Commentary on the Financial Statements by the Head of Accounts Income and Expenditure of the project against budget For the period ended 30"' June, 2023 the total approved budget for IWMDP under Ministry of Water and Environment was UGX 135,654,906,653.25. This included UGX 53,988,128,072.35 as balance B/F and USD 102,086,197,501.00 that was expected to be received during the financial year, As at 30"' June 2023, the total funds received by the project amounted to UGX 102.086,197,501.00 which is 75% of the total funds expected to be received during the financial year 2022-23. Total expenditure for the period "as UGX 74,137,419,151.17 (550% of the annual budget). Table I: Budget Performance as at 30th June, 2023 Table 1: Budget Performance as at 30th June, 2023 As at 30th June 2023 Total Budget (UGX) 135,654,906,653.25 Receipts including Balance B/F (UGX) 102,086,197,501.00 Expenditure (UGX) 74,137,419,151.17 % Performance Budget Vs Expenditure 55% Budget vs Receipts 75% Receipts Vs Expenditure 73% Movement of Expenditure and Assets Tablel 1I: A Co parison of Project Expenditure Over the Last Two Years Operating Total Project Works Consultancies Goods Ost ExpediPre Year costs Expenditure USD USD USD USD 30-Jun-22 3,555,091 2,900,727 1,774,696 637,620 8,868,133 30-Jun-23 10,158,096.16 5,313,977.83 2,943,947.84 1,145,853.77 19,561,876 % Movement 35% 55% 60% 56% 45% As per the Table II above, there was an increase in expenditure for all categories as more project activities contracts get signed and implementation increases I take full responsibility for the completeness and integrity of these Financial Statements .. . .. . . .. . .. . . .. . .. . . .. .... . Grace Atebat Head of Accounts 20th December, 2023 11 3.0. FINANCIAL STATEMENTS 3.1 Statement of Financial Performance for the period ended 301" June, 2023 REVNU NotFY2022-23 FY2022-23 FY2021-22 Actual (UGX) Actual (USD) Actual (USD) Balance B/F 3 53,988,128,072.35 14,405,669.63 8,232,147.83 Receipts 2.1 102,086,197,501.00 27,125,800.00 15,041,655.00 TOTAL RECEIPTS 156,074,325,573.35 41,531,469.63 23,273,802.83 EXPENDITURES 1.1:Water Supply and Sanitation in Small 2.3 20,994,664,884.69 5,525,545.22 2,325,213.32 Towns 1.1 Water Supply and Sanitation in Rural 2.4 11,582,590,219.10 3,069,024.81 193143.18 Growth Centers 1.2: Water Supply and Sanitation in 2.5 5,370,533,768.58 1,418,470.26 942,905.87 Selected Districts Hosting Refugees 3: Integrated Water Resources Management, Catchment MVanagement and 2.6 33,600,784,905.21 8,863,385.56 4,908,202.08 restoration in selected sub-catchrments 4: Project Implementation and Institutional 2.7 2,588,845,373.58 685,420.70 498,668,75 strengthening _ Total Expenditures 2.2 74,137,419,151.17 19,561,846.55 8,868,133.20 Add: Forex Gain/loss - 1,467,436,5 18.34 Excess of Income over Expenditure 3.1 80,469,469,903-84 21,969,623.08 14,405,669.63 Vicky Auma Date Financial Management Specialist Grace Atebat Date Assistant Commissioner - Accounts Joseph Epitu Date Project Coordinator- IWMDP Dr. Mugunga EMnunnuel F. Date Acwounting Officer 12 3.2 Cash Flow Statement for the Period ended 30th June, 2023 I- 30th June 3011 June Note 30t1 June 2023 02 022 2023 2022 Cash flows from Operating activities UGX USD USD Disbursements from World Bank 2.1 102,086,197,501 27,125,800 15,041,655 Exchange loss -1,467,436,5 18 - Total cash inflows from operating activities 100,618,760,983 27,125,800 15,041,655 Payments for operating activities: Payments for works, consultancies, non- 2.2 74,137,419,151 19,561,873 8,868,133 consulting services, goods and operating costs Net cash flow from operations 26,481,341,831 7,563,927 6,173,522 Cash flows from investing activities: Purchase of property, plant and equipment _ Net cash out flow from investments - Cash flows from financing activities Proceeds from domestic borrowings - Interest payments on borrowings - Net Cash flow from Financing Activities - Net cash(out)/Inflows for the year 26,481,341,831 7,563,927 6,173,522 Reconciliation of the movement in cash during the year Opening Cash and Bank Balances 3 53,988,128,072 14405,670 8,232,148 Net(decrease)/Increase in cash (from cash flow 26,481,341,831 7,563,927 6,173,522 statement) Closing Cash and Bank Balances: 80,469,469,904 21,969,597 14,405,670 Vicky Auma Date Financial Management Specialist Grace Atebat Date Assistant Commissioner- Accounts Joseph Epitu Date Project Coordinator-IWMDP Dr. M!gunga Emn aue F. Date Accounting Officer 13 3.3 Statement of Financial Position as at 30th June, 2023 30th June Details Note 30th June 2023 30th June 2022 2022 UGX USD USD Current assets Closing Cash and bank balances 3.1 80,469,469,903.84 21,973,406.16 14,405,669.63 Accounts Receivable Total current assets 80,469,469,903.84 21,973,406.16 14,405,669.63 Current liabilities Accounts Payable Total current liabilities - Net current Assets 80,469,469,903.84 21,973,406.16 14,405,669.63 Represented by: Closing Balance on USD Account 3.1 80,447,053,050.84 21,967,284.90 14,023,043.55 Closing Balance on UGX Account 3.1 22,416,853.00 6,121.26 382,626.08 Total Bank Balances 80,469,469,903.84 21,973,406.16 14,405,669.63 Vicky Auma Date Financial management Specialist Grace Atebat Date Assistant Commissioner-Accounts Joseph Epitu Date Project Coordinator-IWMDP Dr. Maiynga EmnLuuel F. Date Accounting Officer 3.4 Statement of Changes in Equity (Net Worth) as at 30th June, 2023 DETAIL Note FY2023 (UGX) FY2023 (USD) FY2022 (USD) Balance brought forward 3 53,988,128,072.35 14,405,669.63 8,232.147.83 (Deficit)/Surplus for the year 26,481,341,831.49 7,567,736.53 6,173,521.80 Balance carried forward 80,469,469,903.84 21,973,406.16 14,405,669.63 Represented by: Accounts Receivable Closing Cash and Banl 3.1 80,469,469,903.84 21,973,406.16 14,405,669.63 Balances Accounts Payable Cash and Bank Balances CF 80,469,469,903.84 21,973,406.16 14,405,669.63 Vicky Auma Date Financial Management Specialist Grace Atebat Date Assistant Commissioner-Accounts Joseph Epitu Date Project Coordinator-IWMDP Dr. Mugunga Emmanuel F. Date Accounting Officer 3.5 Budget Execution Statement for Donor Funds as at 30th June, 2023 Actual REVENUE Note Budget (UGX) Actual (UGX) (uD %age Balance B/F 3 53,988,128,072.35 53,988,128,072.35 14,405,669.63 100 Receipts 2.1 102,086,197,501.00 102,086,197,501.00 27,125,800.00 09 TOTAL RECEIPTS 156,074,325,573.35 156,074,325,573.35 41,531,469.63 02 EXPENDITURES I1: Water Supply and 20,994,664,884.69 5,525,545.22 581 Sanitation in Small Towns .3 35,988.16,78357 1.I Water Supply and Sanitation in Rural Growth 2.4 16,825,661,737.91 11,582,590,219.10 3,069,024.81 69 Centers 1.2: Water Supply and Sanitation in Selected Districts 2.5 12,452,205,799.39 5,370,533,768.58 1,418,470.26 43 Hosting Refugees 3: Integrated Water Resources Management, Catchment 2.6 66,133,615,831.57 33,600,784,905.21 8,863,385.56 519 Management and restoration 26n3 selected sub-catchments 4: Project Implementation and 2.7 4,255,306,500.81 2,588,845,373.58 685,420.70 61 Institutional strengthening Total Expenditures 135,654,906,653.25 74,137,419,151.17 19,561,846.55 559 Add/(less) Forex Exchange loss - 1,467,436,518.34 Excess of Income over 135,654,906,653.25 80,469,469,903.84 21,969,623.08 592 Expenditure Vicky Auma Date Financial Management Specialist Grace Atebat Date Assistant Commissioner-Accounts . ................ ~. .. .... Joseph Epitu Date Project Coordinator-Accounts Dr. Munga EmmAnue! . Date Accounting Officer 16 3.6 Consolidated Donor and Counterpart Funds Budget Execution Statement as at 30th June, 2023 Project components Budget ([:GX) kctual Expenditure (IUA) %at Descriptiun Donor Comnterpart Total Donor nterpirt Total Receipts Balance B/F 51,563.509,817 51,563,509,817 30,005,437 951 30,005,437,951 100' Disbursements 137,460-918,960 11,076.000,000 148,536,918,960 53,397,875,250 8,326,200,000 61.724,075,250 470% Total Receipts 189,024,428,777 11,076,000,000 200,100,428,777 83,403,313,201 8,326,200,000 91,729,513,201 56% Expenditures Water Supply and Sanitation in 73,197,196.989 386.401 600 73583 598589 8,254.507,286 216 825 000 8A71,332,286 256 Small Towns Water Supply and Sanitation in 35.440,298,979 660,388.465 36.100.687,444 685.658,289 538.088.225 1,223,746514 37 Rural Growth Centers Water Supply and Sanitation in Selected Districts Hosting 29,966,932,809 660,388.464 30,627,32 1,273 3.347,3 15,839 538,088,224 3,885,404 063 100 Refugees Integrated Water Resources Management, Catchment 45,290,00.000 1,398.000,000 46.688,000,000 17.424,117,384 1,262,276,600 18.686,393 984 449 Management and restoration in selected sub-catchments Project Implementation and 5.130,100.000 7.970,821,471 13 100.821.471 1.770,274.063 5.871.401.000 7 641.675,063 616 Institutional strengthening I Total Expenditures 189,024,428,777 11,076,000,000 200,100,428,777 31,481,872,861 8,426,679,049 39,908,551.910 250/ Vicky Auma Date Financial Management Specialist . . . . . . . . . .. . . . . . . . . . Grace Atebat Date Assistant Commissioner-Accounts Joseph Epitu Date Project Coordinator-IWMDP .1. t r . ... . ... .. .. . . . . .. . . . Dr. M tagnga Emmannel F. , Date Accounting Officer 17 NOTICE TO THE FINANCIAL STATEMENTS Accounting policies These are the specific principles, bases, conventions. rules and practices adopted by Integrated Water Management and Development Project in preparing and presenting the financial statements. The principal accounting policies adopted in the preparation of these financial statements are set out below. These policies have been consistently applied in all years presented, unless otherwise stated. (a) Basis of Preparation These financial statements have been prepared in accordance with the International Public Sector accounting standards, which inter alia, include the application of the cash basis of recognition of transactions. (b) Functional currency and translation of Uganda shillings: (i) Presentation currency The reporting and presentation currency is United States Dollar, which is the legally agreed reporting currency between the Government of Uganda and the World Bank (ii) Translation of transactions in foreign currency The Uganda shillings transactions are/were translated into the foreign currency at the Bank of Uganda rate that was used when the United States Dollars (USD) were transferred from the Designated Account to the Operational Account. This resulted in no foreign exchange differences. (c) Reporting Period The reporting period for these financial statements is the financial year of the Government, which is from 1st July 2022 to 30' June 2023. (d) Revenue Revenue relates to the funds disbursed by World Bank and is/was recognized in the period in which the Ministry of Water & Environment/Integrated Water management and Development Project received it. (e) Expenditures Expenditures incurred by the MWE for implementation of the Integrated Water management and Development project are/were recognized in the receipts and payments statement in the period they are/were spent. (f) Inventory The fixed assets are/were fully expensed in the year of purchase and a Fixed Assets Register is maintained. (g) Un spent Balances 18 The un spent donor balances at the end of the financial year are/were rolled off to the next financial year. Note 2.1: Disbursements from World Bank I I Loan Grant 1 1 oan rant Total Amount No. Quarter Amount Amount TotA u (USD) (USD) _ USID _ July-Sept 2022 - 0.00 0.00 Oct-Dec 2022 9,328,000 858,300.00 10,186,300.00 Jan-March-2023 - 0.00 0.00 1 April - June 2023 14,476,100 2,463,400.00 16,939,500.00 Total 23,804,100.00 3,321,700.00 27,125,800.00 The above funds were disbursed from World Bank to the MWE Designated account based on a six month forecast. Note 2.2: Quarterly Interim Financial Reports For The Financial Year 2022/2023 REVENUE Ql Q2 Q3 Q4 TOTAL USD USD USD ISD USD Balance B/F 14,405,669.63 10,901,943.27 16,358.472.23 13,513,148.20 14,405,669.63 Disbursements - 10,186,300.00 - 16,939,500.00 27,125,800.00 Total Funds Available 14,405,669.63 21,088,243.27 16,358,472.23 30,452,648.20 41,531,469.63 EXPENDITURES 1.1: Water Supply and Sanitation in 2, lI1,190.39 Small Towns 833,055.36 2,280,001.28 301,298.19 5,525,545.22 1.1 Water Supply and Sanitation in 2,518,286.91 Rural Growth Centers 161,396.94 143,141.77 246,199.18 _ _ _ 3,069,024.80 1.2: Water Supply and Sanitation in 888,611.37 Selected Districts Hosting Refugees 178,780.64 294,073.07 57,005.18 1,418,470.26 3: Integrated Water Resources Management, Catchment 2,675,822.15 Management and restoration in 2,198,474.88 1,820,410.14 2,168,704.47 8,863,411.64 selected sub-catchments 4: Project Implementation and 289,140.36 Institutional strengthening 132,018.54 192,144.78 72,117.02 685,420.70 Total Expenditures 3,503,726.36 4,729,771.04 2,845,324.03 8,483,051.18 19,561,872.61 Excess of Income over 21,969,597.02 Expenditure 10,901,943.27 16,358,472.23 13,513,148.20 21,969,597.02 19 Note: 2.3: Water Supply and Sanitation in Small Towns- Sub Component LI Detail Budget (USD) %Actual y age (USD) Busia WSS and Kumi-Nyero-Ngora sanitation facilities Construction - Works 7,352,736,200 6,375,507,235 1,677,317 86.71% Busia WSS and Kumi-Nyero-Ngora sanitation facilities Construction - Works Supervision 2,427,832,700 2,031,712,510 536,991 83.68% Namasale WSS and Koboko sanitation Facilities Construction - Works 2,613,384,000 - 0.00% Narnasale WSS and Koboko sanitation Facilities Construction - Works Supervision 604,161,160 - O 00% Kaliro-Namungalwe WSS Construction - works 3,064,827,660 0.00% Kaliro-Namungalwe WSS - Works Supervision 700,367,080 - 0.00% Rukungiri Sanitation Facilities Construction - works 1,078,217,740 1,078,217,471 285,989 100.00% Rukungiri Sanitation Facilities Construction - Works Supervision 249,262,340 0,00% Feasibility Study,Detailed Design and Construction Supervision for Kyegegwa-Mpara-Ruyonza. 3,684,859,600 1,364,121,647 365,146 37.02% Mbale Small Towns WSS (Butaleja, Busolwe, Budaka, Kibuku, Kadama, Tirinyi) construction - Works Mbale Small Towns WSS (Butaleja, Busolwe, Budaka., Kibuku, Kadama, Tirinyi) construction - Design review and works supervision Community engagement, Sanitation & hygiene Promotion/Training on 0 & M of Sanitation Facilities in small towns- Lot 1 1, 420,744,500 173,172,440 48,040 12.19% Community engagement, Sanitation & hygiene Promotion/Training on 0 & M of Sanitation Facilities in small towns- lot2 1,306,920, 149 164,520,800 412,901 12.59% Community engagement, Sanitation & hygiene Promotion/Training on 0 & M of Sanitation Facilities in small towns-- Lot 3 798,445,558 - 0.00% Supply of 100,000m of pipes to Umbrella Authorities -Supply 5,204,103,691 5,074,253,830 1,323,188 97.50% Supply of I00,000m of pipes to Umbrella Authorities -Installation 2,481,890,000 2,228,824,220 585,218 89.80% Support to Umbrella Authorities- Professionalization of Umbrella Authorities and operationalization of the UPMIS. 2,615,120,405 2,415,535,500 637,098 92.37% Staff Contract management, works site supervision and meetings 296,000,000 83,546,690 21,786 28.23% Procurement costs 89,244,000 5,252,542 1,871 5.89% Sub total LI - Small Towns 35,988,116,784 20,994,664,885 5,525,545 58.34% 58.34% of the component budget was spent. Underspending was due to delayed procurement of most tl planned activities 20 Note: 2.4 Water Supply and Sanitation in Rural Growth Centres - Sub Component 1.1b Note: 2.4 Water Supply and Sanitation in Rural Growth Centres - Sub Component Lb Detail Budget (JSD Actua %age (USD) Nyamugasani WSS Construction - Works Nyamnugasanj WSS Construction - Works Supervision 55,500,000 _ 0.00% Nyamugasani WSS - Design Review. 2,263,732,585 692,676,964 183,728 30.60% Nyarnugasani WSS - Stakeholder Engagement, Social and Environment Risk Management Services - Nyamugasani WSS - ESIA &RAP Bitsya WSS Construction - Works 6,535,606,740 6,422,092,844 1,707,4 3 98.26% Bitsya WSS Construction - Works Supervision 144,287,420 V0/00% Bitsy a WSS Construction - Design Reviewv Bitsya WSS Stakeholder Engagement, Social and Environment risk management services Bitsya WSS - ESIA &RAP Rural Growth Centres WSS Western Uganda- Works Rural Growth Centres WSS Eastern Uganda- Works Rural Growth Centres WSS Central Uganda- Works - Rural Growth Cetres WSS - Works Supervision Rural Grrowth Centres Western Uganda - Stakeholder Engagerent, Social and Environment risk management services Rural Grrowth Centres Eastern Uganda - Stakeholder Engagement, Social and Environment risk management services 366,400,000 270,949,353 71,867 73.95% Rural Grrowth Centres Central Uganda - Stakeholder Engagement, Social and Environment risk management services 521,827,938 - 0.00% Rural Grrowth Centres Western Uganda - ESIA &RAP 1,306,702.857 1,038,572,907 273,343 79.48% Rural GrTowth Centres Eastern Uganda - ESIA &RAP 1,673,162,631 1,308,355,448 345,978 '78.20% Rural Grrowth Centres Central Uganda - ESIA &RAP 808,624,166 407,242,500 107,764 50.36% ESIA/RAPS for IORGCs 157,920,440 - 0.00% Drilling and Pump testing for 25 wells - works 103,278,655 61,313,289 15,988 59,37% Drilling and Pump testing for 25 wells - Supervision 215,481,155 - 0.00% Site meetings and safeguard supervision 478,619,050 335,323,651 86,092 70.06% Procurement costs 46,298,100 6,000,000 1,565 12.96% Designing Bwera/Dunguluha 2,148,220,000 1,040,063,264 275,287 48.42% Sub total 1.1 Rural Growth Centers 16,825,661,738 11,582,590,219 b3,069,025 68.84% 21 Note: 2.5 Water Supply and Sanitation in Selected Districts Hosting Refugees -Sub Componen 1.2 Detail Budget(USD) Actual (USD) Kirandongo WSS - Preparation of Feasibility study, Detailed Engineering Design 242,545,249.00 5,816,941.00 1.516.85 2.40% Kiryandong WSS - Preparation of ESIA/RAP for 3RGCs 907,4017542.00 584,774,000.00 154,333.52 64,44% Kiryandongo WSS - Stakeholder Engagement, Social and Environment Risk Management services for 3RGCs 401,969,110.00 - 0.00% Kiryandongo WSS Construction - Work for 3RGCs 152,837,935.00 0,00% Kiryandongo WSS Construction - Work Supervision for 3RGCs 622,643,289.00 - 0.00% Feasibility study, detailed engineering Design &Works supervision for 5 large solar powered systems- Lot 1 426,346,405.34 - 0.00% Feasibility study, detailed engineering .Design & Works supervision for 6 large solar powered systems- Lot 2 739,782,352.94 - 0.00% Feasibility study, detailed engineering Design & Works supervision for 6 large solar powered systems- Lot 3 657,860,000.00 148,049,515.11 39,775.77 22.50% Solar systems and sanitation facilities in refugee settlements Lot I: Arua & Moyo-Community Engagement and Social Risk Management - Solar systems and sanitation facilities in refugee settlements Lot 1: Arua & Moyo-Works - Solar systems and sanitation facilities in refugee settlements Lot 2: Yumbe-Systems Design 148,000,000.00 139,845,500,00 37,093.02 94.49% Solar systems and sanitation facilities in refugee settlements Lot 2: Yumbe-Works supervision - Solar systems and sanitation facilities in refugee settlements Lot 2: Yumbe-ESIA & RAPS - Solar systems and sanitation facilities in refugee settlements Lot 2: Yumbe-Community Engagement and Social Risk Management - Works for Water Supply and Sanitation Systems for 5RGCs in Lot 1 Works for Water Supply and Sanitation Systems for 6RGCs in Lot 2 196,251,700.00 34,956,354.18 9,391.56 17.81% Works for Water Supply and Sanitation Systems for 6RGCs in Lot 3 - Solar systems and sanitation facilities in refugee settlements Lot 1: Arua & Moyo-Systems Design Solar systems and sanitation facilities in refugee settlements Lot 1: Arua & Moyo--Works supervision Solar systems and sanitation facilities in refugee settlements Lot 1: Arua & Moyo-ESIA & RAPS - 22 Works Supervision for Large solar systems in 7RGcs Solar systems and sanitation facilities in refugee settlements Lot 3: Adjumani & Lamwo - Community Engagement and Social Risk Management - Solar systems and sanitation facilities in refugee settlements Lot 3: Adjumani & Lamwo - Works - Solar systems and sanitation facilities in refugee settlements Lot 3. Adjumani & Larnwo - Systems Design 48 [,000,000.00 468,26 1,831,29 125,805 71 97.35% Solar systems and sanitation facilities in refugee settlements Lot 3: Adjumani & Lamwo - Works supervision Solar systems and sanitation facilities in refugee settlements Lot 3: Adjumani & Lamwo - ESIA & RAPS 370,000,00000 375,157,000.00 99,507.71 101,39% ESIA &RAP for Large solar Power systems Lot 1 356,344,836.59 _ 0.00% ESIA &RAP for Large solar Power systems Lot 2 516,413,781.71 0.00% ESIA &RAP for Large solar Power systems Lot 3 516,413,781,71 0.00% Stakeholder Engagement, Social and Environment Risk Management services for 5RGCs in Lot I 62,234,000.00 0.00% Stakeholder Engagement, Social and Environment Risk Management services for 6RGCs in Lot 2 63,089,588.00 0.00% Stakeholder Engagement, Social and Environment Risk Management services for 6RGCs in Lot 3 11,251,700.00 - 0.00% Ala - Ora large surface water-based gravity Supply and Sanitation Systems Water Supply System- Design Finalisation 1,345,948,490.11 1, 044,000,000.00 274,342.38 77.57% Ala - Ora large surface water-based gravity Supply and Sanitation Systems Water Supply System- Works Supervision L - Ala - Ora large surface water-based gravity Supply and Sanitation Systems Water Supply System - ESIA and RAP 1,560,710,024.00 1,278,200,000.00 338,317.95 81.90% Ala -Ora Large surface water-based gravity supply and sanitation system - Stakeholder Engagement, Social and Environment risk management services - Ala - Ora large surface water-based gravity Supply and Sanitation Systems Water Supply System- Works Preparation of 6 icro Catchment Management Plans in: Lot 1-Ora & Anyau; Lot 2 - Laropi & Ayugi; Lot 3- Nyimur & Karuma 2,268,333,840.00 1,008,143,000.00 263,945.54 44.440% Drilling and Pump testing of production wells - Data quality management and monitoring - Site meetings and safeguards monitoring activities for Large Gravity schemes and 20 RGCs 334,772,522.00 267,597,000.00 70,337.72 79.93% 23 Procurement costs 69,820,332.00 15,732,627.00 4,102.52 22.53% Bank charges 235,320.00 0.00% Total 12,452,205,799.39 5,370,533,768.58 1,418,470.26 4313% 43.13% of the component budget was spent. Underspending was due delayed procurement of most planned activiti Note: 2.6 Directorate of Water Resources Management - Component 3 Details Budget (USD) Actual (USD) %age Information Management Specialist 348,847,376.57 230,891,793.88 61,098.75 66% Tools and equipment to support operations of Albert, Kyoga and Upper Nile WMZs procured -_ - Support to implementation of Water Resources Management Component 1,228,400,000.00 1,037,5299641.61 274,55 1.79 84% Implementation of Priority WRM measures - Lwakhaka catchment. 2,266,411,616.00 394,772,774.00 103,249.45 17% Implementation of priority WRM measures in Lwahaka- Technical Supervision 1,379,232,350.00 - 0% Implementation of Priority WRM measures - Aswa II catchment 2,319,349,625.00 - 0% implementation of priority WRM measures in Aswa II- Technical Supervision 785,705,545.00 - 0% Implementation of Priority WRM measures - Kochi/Albert Nile Catchment 2,397,478,751.00 470,189,800.00 122,609.06 20% Implementation of priority WRM measures in Koch/Albert Nile- Technical Supervision 679,830,970.00 - 0% Implementation of Priority WRM measures - Middle/Lower Awoja Catchment. 4,096,466,470.00 821,706,970.00 214,272.44 20% Implementation of priority WRM measures in Middle/lower Awoja- Technical Supervision 905,445,500.00 - 0% Preparation of 2 Catchment Management Plans in: Lot 1 Nyamugasani & Kafu in Albert WMZ 1,930,660,000.00 544,699,644.17 144,920.12 28% Preparation of 2 Catchment Management Plans in:Lot 2: Sezibwa & Okweng in Kyoga WMZ. 1,805,032,653.00 487,895,159.63 129,807.00 27% Preparation of 2 Catchment Management Plans in: Lot 3: Nyimur and Mutunda sub catchments 361,981,867.00 266,132,494.88 70,805.91 740 Supply and Installation of Water Information System Equipments(WIS-Phase-2) 1 5,078,501,600.00 3,053,100,022.00 796,141.73 60%1 Supply and Installation of Water Information System Equipments(WIS-Phase-2)- Supervision 240,602,360.00 73,793,239.52 19,351.76 31% Supply and Installation of: Lot 1: hydrometric equipment for 12 monitoring stations, namely (5No. Ground Water, 5No. Surface water, 2No. Automatic weather stations). Lot 2: Establishment of 3no. Automatic precipitation and 2no. dry deposition monitoring stations - Goods 1,649,035,000.00 1,565,838,018.15 422,144.54 95% Supply and Installation of: Lot 2: hydrometric equipment for 12 monitoring stations, namely (5No. Ground Water, 5No. Surface water, 2No. 3,817,300,360.00 2,663,856,437.66 706,512.68 70% 24 Automatic weather stations). Lot 2: Establishment of 3no. Automatic precipitation and 2no. dry deposition monitoring stations- Works Works for Hydrometric Equipments 1,003,681,980.00 0% Procurement of Regional Technical Laboratory Equipmnets: Lot 1:Labaoratory Analytical Equipment, Lot 2:Laboratory processing, containment and storage equipment, Lot 3:Field Equipment, Lot 4: Laboratory Apartus and glass ware. 827,556,800 00 452,011,893.31 119,280.51 55% Consultancy Services for quantification of the available groundwater and assessment of sustainability of groundwater development 3,890,631,400.00 1,434,611,875,12 375,293 15 37% Preparation of Albert WMZ Water Resources Strategy and Action Plan 2,772,202,800.00 1,692,661,543.29 448,297 83 61% Implementation of Priority Catchment Management Measures in upstream Nyarnwamba 3,894,915,075.00 2,518 167,000.00 661,348.18 65% Implementation of Priority Catchment Management Measures in Midstream Nyamwamba 6,062,262,299.00 2,845,412,955.00 761,225.54 47% Implementation of Priority Catchment Management Measures in downstream Nyamwamba 4,223,616,563.00 2,169,935,782.00 571,886.38 51% Undertaking emergency maintenance works of R.Nyamwamba for flood mitigation against damage of critical infrastructure and loss of livelihoods in Kasese district. 12 107,287,371.00 10,871,645,658.00 2859,015.26 90% Procurement costs 61,179,500.00 5,932,203.00 1,573.47 10% TOTAL COMPONENT 3 66133,615,831.57 1 33,600,784,905.21 8,863,385.56 5100 5 1% of the component budget was spent. Underspending was due delayed procurement of most planned activities Note: 2.7 Project Implementation and Institutional Strengthening Component 4 Detail Budget (USD) Actual (USD %age Financial Management Specialist 2,133,488,777.69 1,618,656,000.00 428,904.72 75.87% PST Vehicle running 73,443,234.46 74,400,000.00 19,830.40 101.30% Vehicle maintenance 174,026,392.00 50,572,611.00 13,204.76 29.06% PST Communication 4,980,200.00 4,000,000.00 1,066.16 80.32% PST Advertisements 24.138,800.00 7,871,304.55 2,086.12 32.61% PST Stationery 46,294,400.00 18,036,602.00 4,703.33 38.96% Bank charges 4,228,791.67 3,902,138.44 1,061.07 92.28% PST Project monitoring 145,321,200.00 96,156,000.00 25,164.01 66.17% Equipment Maintenance 5,483,400.00 4,985,000.00 1,322.24 90.910% Office maintenance 27,213,500.00 20,548,000.00 5,434.39 75,510% IT Equipment 492,721,082.00 211,298,871.00 55,932.81 42.88% Institutional capacity building 408,565,100.00 219,518,952.00 57,942.25 53,730% Safe guard monitoring 93.665,500.00 75,211,000.00 19,702.16 80.30% Project meetings 27,143,200.00 24,437,000.00 6,499.75 90.03% Environmental and social audits - Annual Beneficiary satisfaction surveys 1 i3,943,350.00 0.000 25 Annual Environmental and social safeguards review meetings 126.088,600.00 - 0.00% Personal Protective equipments 341,174,373.00 159,251,894.59 42,206 29 46.68% Institutional strengthening for Environmental and social safeguards - - Monitoing by Local Governments 13.386,600.00 - 0.00% Transport and Equipment for safeguards team Vehicles purchase - Total Coin ponent:4 4,255,306,500.81 2,588,845,373.58 685,420.70 60.84% 59.60% of the component budget was spent. Underspending was due to delayed procurement of most of the pl activ ities. Note 3.0 Opening Bank Balances: 1-Jul-22 1-Jul-22 1-Jul-21 (UGX) (USD) (USD) Designated Account Balance 3747.7 52,554,160,3 12.34 14,023.043.55 6,696,380.07 (Reconciled) IWMDP Operational Account 3747 7 1.433,967.760.02 382,626.08 1,535,767.76 Balance (Reconciled) Total opening Balance 53,988,128,072.35 1 14,405,669.63 8,232,147.83 Note 3.1: Closing Bank Balances: 30"' June 2023 30th June 30th June DETAILS Rate 2023 2022 (USD) (USD) (USD) Designated Account Balance Acct. No. (Reconcled) 3662. 13 80,447,053,050.84 21,967,284.90 14,023,043.55 (Reconciled) -621 Operational Account Balance, Operonl AoB 3662.13 22,416,853.00 6,121.26 382,626.08 (Reconciled)_____ __________ ________ __ _____ Total Closing Balances 80,469,469,903.84 21,973,406.16 14,405,669.63 Note 4.0 Analysis of Cumulative Planned and Actual Disbursements since Project inception to 30th June 2023. Note 4.0 Analysis of Cumulative Planned and Actual Disbursements since Project inception to 30th June Cumulative PAD Disbursements Cumulative Actual oY ag 2023 projections (USD) Disbursements (USD) A>_age 1.1 Urban 38,991,518.00 17,669,566 45% 1.1 Rural 39,422,609.00 4,967,450 13% 1.2 34,230,000.00 10,120,202 30% 3 17,915,927.00 18,314,401 102% 4 3,726,591.00 2,960,456 79% 26 Total 134,286,645.00 54,032,075 40% 40% of the cumulative PAD projections has been disbursed. This performance has been clue to delayed signing of the large contracts. Note 4.1 Analysis of Funds Absorption as against Actual Disbursements since project inception to 30th June 2023. Component Cumulative Actual Cumulative Actual Disbursements (USD) Absorption (USD) %age 1.1 Urban 17,669,566 9,807,925 55.5% 1.1 Rural 4,967,450 3,400,531 68.5% 1.2 10,120,202 2,423,789 24.0% 3 18,314,401 14,050,473 76.7% 4 2,960,456 2,379,759 80.4% Total 54,032,075 32,062,478 59.3% 59.3% of the disbursed funds were absorbed. This was due to delayed signing of the large contracts. Note 5 Government of Uganda Contribution Performance (FY2022/23): Approved Funds Funds Spent Expenditure Component Description Annual Released (UGX) Vs Release Budget (UGX) (UGX) Small Towns Water 1.1 Supply and Sanitation 386,401,600 216,950,000 216,825,000 99.9% (UWSD) Rural Growth Centres 1.1 Water Supply and 660,388,465 627,700,954 538,088,225 85.7% Sanitation (RWSD) 1.2 Support to Districts 660,388,464 627,700,954 538,088,224 85.7% hosting Refugees Directorate of Water 3 Resources 1,398,000,000 1,267,000,000 1.262,276,600 99.6% Management (DWRM) Institutional 4 Strengthening 7,970,821,471 5,871,451,004 5,871,401,000 100% (WESLD) Total 11,076,000,000 8,610,803,732 8,426,679,049 97.9% 97.9% of the annual budget was released by MOFPED while 97.9% of the released funds were actually spent. 27 Note 6 Cumulative Government of Uganda Contribution Performance Since Project Inception: Counter Part J Cumulative Current CumulatiVc Funds PAD Expenditure Expenditure Lxpenditrr to Component Description Allocation to Date Year Year end (Full Project) end June June 2023 June 2023 (UJSD) (USD) 2022 (1JSD) (USD) Small Towns Water 1.1 Supply and 2,000,000 976,513.29 59,404.11 1,035,917.40 Sanitation (UWSD) Rural Growth 1.1 Centres Water 1,000,000 479,139.28 147,421.43 626,560.71 Supply 1.2 Support to Districts 1,000,000 479,139.27 147,421.43 626,560.70 hosting Refugees Directorate of Water Resources 3 Meen 500,000 1.018,977.97 345,829.21 1,364,807.18 'Managemnent (DWRM) Institutional 4 Strengthening 500,000 2,965,395.79 1,608,603.01 4,573,998.80 ________(WESLD) _____ ______ Total 5,000,000 5,919,165.60 2,308,679.19 8,227,844.79 Note 7 Computation of Foreign exchange gain and loss Date Ref. Payment Details USD UGX Rate Revenue Opening Balance - 7/1/2022 IWMDP - MWE 14,023,043.55 3,747.70 52,554.160,312.34 ACDP ACCOUNT Revenue 1 11/8/2022 991FICT223120001 Received from IDA -858,300 3775.54 3,240,545,982 11/10/2022 991FICT223140002 Received fReer IDA 9,328,000 377042 35,170,477,760 5/30/2023 991FICT231500002 Received from IDA 2,463,400 3734.33 9,199,148,522 6/1/2023 991FICT231520006 Received from IDA 14,476,100.00 3,763.17 54,476,025,237.00 Sub-total 27,125,800.00 102,086,197,501.00 Grand- 41,148,843.55 154,640,357,813.34 Total Expenditure 8/23/2022 991IFIN222350064 Operations Fund 8,166,500.00 3,834.87 31,317,465,855.00 9/6/2022 991FITC222490004 Bank charges 35.00 3,820.48 133,716.80 9/6/2022 991FITC222490004 EARTH LINK 318,873.59 3,820.48 1,2 18,250,173.12 9/6/2022 991FITC222490005 Bank charges 35 3,820.48 133,716.80 28 3 STUDI 9/6/2022 991FITC222490005 ITS TI 9,333.00 3,820.48 35,656,539.84 9/6/2022 991FITC222490006 Bank charges 35.00 3,820828 133,716.80 9/6/2022 991FITC222490006 Consultancy services 19,588.25 3,820.48 74,836,517.36 for dam design 9/6/2022 991FITC222490007 Bank charges 35.00 3,820.48 133,716.80 9/6/2022 991FITC222490007 SGI STUDIO GALLI 15,847.40 3,820.48 60,544,674.75 10/10/2022 991FITC222830002 Bank charges 35.00 3,815.57 133,544.95 10/10/2022 991FITC222830002 9 BRL INGENIERIEI 14,708.64 3,815.57 56,121,845.52 10/17/2022 991FITC222900001 Bank charges 35.00 3,825.22 133.882.70 10/17/2022 991FITC222900001 STUDI23,6775 3,825.22 90,549,651.5 INTERNATIONAL28 11/4/2022 2 991FiTC223080005 Bank charges 35.00 3,796.09 132,863.15 11/4/2022 2 991 FITC223080005 ZUTARI AFRICA 129,807.00 3,796.09 492,759,054.63 LIMITED41 11/8/2022 991FICT223 120001 Bank charges 20.00 3,775.54 75,510.80 11/9/2022 991FITC223130134 Bank charges 35.00 3,77358 132,075.30 PULSE 11/9/2022 991FITC223130134 HEALTHCARE 480,127.00 3,773.58 1,811,797,644.66 LIMITED 11/10/2022 991 FICT223140002 Bank charges 20.00 3,770.42 75,408.40 SABA 12/16/2022 991USUB223500001 ENGINEERING 118,825.75 3,678.83 437,139,733.87 PRIVATE 12/16/2022 991FITC223500004 Bank charges 35,00 3,678.83 128,759.05 ZUTARI AFRICA 88 12/16/2022 991 FITC223500004 ZUTR4 90,898.70 3,678.83 334,400,864.52 LIMITED41 12/23/2022 991USUB223570002 MULAGO HILL 98,689.73 3,636.50 358,885,203.15 DIAGNOSTICS 12/23/2022 991USUB223570004 SARI CONSULTING 39,775.77 3,636.50 144,644.587.61 LTD 12/23/2022 991FITC223570003 Bank charges 35.00 3,636.50 127,277.50 12/23/2022 991 FITC223570003 WAGTECH 86,070.49 3,636.50 312,995,336.89 PROJECTS 1/20/2023 3 991FITC230200015 Bank charges 35.00 3,674.79 128,617.65 1/20/2023 3 991FITC230200015 WAGTECH 179,196.38 3,674.79 658,509,065.26 PROJECTS 1/20/2023 991FITC230200016 Bank charges 35.00 3,674.79 128,617.65 1/20/2023 991FITC230200016 ZUTARI AFRICA 51,509.26 3,674.79 189,285,713.56 LIMITED41 1/25/2023 j 991FITC230250001 Bank charges 35.00 3,670.25 128,458.75 1/25/2023 991FITC230250001 AFRICA 73,557.70 3,670.25 269,975.148.43 LIMITED41 2/1/2023 991FINT230320047 Bank charges 0.55 3,681.08 2,024.59 2/1/2023 3 991FINT230320048 Bank charges 1.09 3,681.08 4,012.38 2/24/2023 991FITC230550010 Bank charges 35.00 3,721.50 130,252.50 2/24/2023 991FITC230550010 STUD! 52,741.67 3,721.50 196,278,124.91 INTERNATIONAL28 2/24/2023 991FITC230550011 Bank chargesr35300 3,721.50 130,252.50 29 2/24/2023 991FITC230550011 STUDI 22,863.94 3,721.50 85,088,152.71 INTERNATIONAL28 3/31/2023 9911FIN230900091 Operations Fund 8,024,060.00 3,770.13 30,251,749,328.00 4/25/2023 991USUB231 150002 SARI CONSULTING 61,132.00 3,735.58 2128,363,476.56 LTD SARI CONSULTING 4/25/2023 991USUB231150002 LTD 45,849.00 3,735.58 171,272,607.42 LTD 5/2/2023 991FINT231220022 Bank charges 1.08 3,730.08 4,028.49 5/'16/2023 991FITC231360002 Bank charges 35.00 3,716.50 130,077.50 5/16/2023 991FITC231360002 PULSE122,10800 3,7160 453,814,382.00 HEALTHCARE 5/24/2023 991 USUB231440001 VAMBECO333792.77 3,724.96 1,243,364,716.54 ENTERPRISES LTD 5/24/2023 991FITC23 1440010 Bank charges 35.00 3,724.96 130,373,60 STUDI 5/24/2023 991FITC231440010 INTERNATIONAL28 19,796.30 3,724.96 73,740,425.65 5/24/2023 991 FITC23 1440011 Bank charges 35.00 3,724.96 130,373.60 5/24/2023 991FITC231440011 STUD4,91350 3,724.96 18,302,590.96 INTERNATIONAL28 5/24/2023 991FITC231440012 Bank charges 35.00 3,724.96 130,373.60 5/24/2023 991FITC231440012 STUDI16,370.80 3,724.96 60.980,575.17 INTERNATIONAL28 5/30/2023 991 FICT23 1500002 Bank charges 20.00 3,734.33 74,686.60 6/1/2023 991FICT231520006 Bank charges 20.00 3,763.17 75263.40 SABA 6/2/2023 991USUB231530002 ENGINEERING 225,769.35 3,756.81 848,172,551.77 PRIVATE 6/8/2023 991FINT231590005 Bank charges 0.54 3,722.71 2,010.26 6/12/2023 991 FINT231630012 Bank charges 0.54 3,716.71 2,007.02 6/27/2023 991 USUB23 1780001 WSS SERVICES (U) 284,831.28 3,672.54 1,046,054,269.05 LIMITED 6/29/2023 991FITC231800016 STUDI25,830.83 3,670.58 94,814127.98 INTERNATIONAL28 6/29/2023 991FITC231800016 Bank charges 35.00 3,670,58 128,470.30 6/29/2023 991FITC231800017 Bank charges 35.00 3,670.58 128,470.30 6/29/2023 991 FITC231800017 STUDI23,699.45 3,670.58 86,990,727.18 INTERNATIONAL28 6/29/2023 991FINT231800032 Bank charges 0.55 3,670.58 2,013.82 Subtotal (b) 19,181,558.65 72,725,868,244.15 6/30/2023 Subtotal (a-b) 21,967,284.90 81,914,489,569.18 Net Forex Gain/(Loss) (1,467,436,518) Closing Balance 6/30/2023 21,967,284.90 3,662.13 80,447,053,050.84 30 23-JUL-2023 11:03:29 AM BANK OF UGANDA P. 0. BOX No. 7120 KAMPALA Statement of Account Account Currency Customer Name Account Title From Date To Date 000190088400024 USD MINISTRY OF WATER AND INTEGRATED WATER MANAGEMENT AND Dat-¯ --ENVIRONMENT DEVELOPMENT PROJECT (IWMDP) 01-JUN-2023 30-JUN-2023 Date Reference User Reference Payment Details ReeDebet CreditB OPENING BALANCE - Balance 01-Jun-2023 9FCT3500 0522F0060.00 0-00, 8 ,05 1407 44 991FICT231520006 053 12023 FRO1106 IIDA 62760 IWMDP/MWE/15B/O INTL DEVELOPMENT 0.00 14,476j00 ASSOCIATION MINISTRY OF WATER AND 22,527,50- 44 ENVIRONMENTP O.Box 20026KAMPALA- UGANDA 0] -Jun-2023 991FICT23I520006 05312023FR00 106 ID 6 W MW /5B/O NTL LEVELOPFNT ID 26 WIPME11/ NLDVLPET20.00 000 72,5277485 É4 ASSOCIATION MINISTRY Of WATER AND ENVIRONMENTP.O.Box 20026KAMPALA, UGANDA 02-Jm-2023 991USUB231530002 5762383 019 010 SABA ENGINEERING PRIVATE LIMITED CO-5762383 012 0.00 22,301718 09 01062023 225,769.35 08-Jun 2023 991FINT231590005 991FINT231590005 348DDMAY2423IIG ON MOF UGBAUGKA 0.-4 12-Jun-2023 991FINT231630012 991FINT231630012 13DDi4NE002.23 CH2 ON 75TGOINGEF5A/C 000190088400024 0.54 0.00 22301717 0 27-Ju-2023 991USUB23178000/ 6381059 019 260 WSS SERVICES (U) LIMITED-6381059 019 26062023 284,831.28 000 22,016885 73 -9-juný203 99FIFTC231800016 6418986 27062123 consultancy services for Construction supe-visioi o /08601000195900028613 STUDI INTERNATIONAL28 RIE DE 35.00 0.00 22,016,850 73 L.ILE DE ZEMBRETIA LESJA 29-Jun-2023 991FITC231800016 6418986 27062023 consultancv services for Construcion supervision o2 /08601000195900028613 STUDI [NTERNATIONAL28 RUE DE2 -'ILE DE ZEMBRETTA LES JA 29 Jun-2023 991FTC2318000J7 6418987 27062023 consultancy semees for Construction supeion 3 '08601000195900028613 STUDI INTERNA TIONAL28 R UE DE LILE DE ZEMBRE-TTA LES JA Page 1 of 2 K OF UG4NI23 i770354 6364556 019 260 6364556 09 26062 )23 UGANDA REVENIUE AUTHO i0 360001. 27-jun-2027 991UGU13231780002 6372856 019 260 i ECOSERVE LiM! ID-6372856 019 26062023 1,051 319500.00 03006 J 79 30 0( 27-Juin-2023 )i_GU1323i7800A >6380049 019 260 JiBN CONSLULTS A0ND PLANNERS LIMITED-6380049 019 81 199 08i,,00 0.00 361,530,0J 0 1 26062023 - - - 27-un-2023 99901UGU 2 6372073 019 260 ARDENT SERVICES INTERNATIONAL LIMIT-6372077 019 298,930-551.00> 0.00 62,5998500 - --un2023 ------ 2 720I23170001 0 0 0 00 5 27-Jun-2023 99iUGUB23178000K 6380526 019 260 ORISHABA C AT-HERINE-6380526 019 26062023 56323000000 000 59879 853 00 I i27-Jun-202 991UGUB23 178000P 16371397 019 260 MATTHEW MUGUME-6371397 019 26062023 2,98000.00 000 596 00 -Jun;2023 9 GUB23178000W 6380058 0!9 260 MUSIMENTA JACQUELINE-6380058 019 26062023 2,498,04. 0000 . 50,3 6853 03 27jn22 99AM'S63178000 0)905 760702 26 41600>00 27-Jun-2023 991UGUB23j78001D 6380769 019 260 SSEGUYA JAMES-6380769 09 26062023 4,186,000.00 83 5021 0 0 27-Jun-2023 991UGUB23178001J 6381325 019 260 NATIONAL SOCIAL SECURITY FUND-6381325 019 16,050,000.00 0.00 34,1605),00 26062023 -- n-023 991 UGU231780010 16381324 019 260 NATIONAL SOCIAL SECURITY FUND-6381324 019 ii,700,000.00 0.00 22 26062023-- - 2 991 1FIN231780170 114DDJUN-21-23C 14DDRJNE-21-23CH4G ON MOF000190088000063 EFT\RTGS 16,000.00 0.00 22 48 00 CHARGES 27-jun-2023 9911FIN231780171 115DDJUNE-22-23C I I5DDJUNE-2-2-23CHG ON MOF000190088000063 EFT\RTGS 10,000.00 0.00 22 434 800 CHARGES 29-J20 9 231800556 42M DDJUN-27-23C 42M DDJUN-27-23CHG ON M0F000190088000063 EFT\RTGS 18,000.00i 0.00 22'el6 5300 iCHARGES - 1 CLOSING BALANCE - 2 User: amwime Signature Note: Please auote vour accouit number, all particulars and reference numbers on any queries regarding this statement. Any change of address, exception or error must be advised to the Bank within 14 days of the date of the statement othervise the account will be presumfed to be in order. Mmu sign i balance indicates Debit Balance. )age--