REPUBLIC OF KENYA OFFICE OF THE AUDITOR-GENERAL REPORT OF THE AUDITOR-GENERAL ON KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (KRDIP) IDA CREDIT NO.6021-KE AND GRANT NO. TFOA 7762-KE FOR THE YEAR ENDED 30 JUNE, 2022 STATE DEPARTMENT FOR DEVELOPMENT OF ARID AND SEMI-ARID LANDS 一…姗一＼ 勺叮 Project Name: Kenya Development Response to Displacement Impacts Project (KDRDIP) Implementing Entity: Ministry of Public Service, Gender, Senior Citizens Affairs and Special Programs State Department for Development of ASALs PROJECT GRANT NUMBER TFOA7762-KE AND CREDIT NUMBER: IDA 6021-KE ANNUAL REPORT AND FINANCIAL STATEMENTS, FOR THE FINANCIAL VEAR ENDED JUNE 30th, 2022 Prepared in accordance Nvith the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) KDRDIP Projeet Reports and Financial Statenents For the financial year ended June 30, 2022 I ale utf ( 0ll1cal1s L PROJECT INFORMATION AND OVERALL PERFORMANCER .[.R..M. ......... .......... .... 2. STATEMENT OF PERFORMANCE AGAINST PROJFCT'S PREDETRMINELD OBJECTIVES ............ _.- xi 3. CORPORATE SOCIAL RESPONSIBILITY STATEMENT!SUSTAINABILITY REPORTING.......... ..... xx 4. STATEMENT OF PROJECT MANAGEMENT R......................... 5. REPORT OF THE INDEPENDENT AUDITOR uN KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IM PA C T PR O JE CTOJ..... ................................ ............... . .. . - -- .........- - - - xXVI 6. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30TH JUNE 2022................... I 7. STATEMENT OF FINANCIAIL ASSETS AS AT 30TH JUNE 2002.-.................02.- - ..................- --.-..l... A 8. ST A TI-MENT OF CASI FLO'W FOR IHE PERIOD 30T11 JUN E 2 ................ ............ .- ... __....... 9. STATEMENT OF COM,PARAT IVF BUDGET AND ACTUAL AMOUNTS. .....-..................... ---. 10. SIG N IFIC ANT ACCO UN TIN G POLICIES .................................._C....I. - - -. .._ . ........................ 11. NOTE S TO THE FINANCIA L STA TEMENTS ................ ...... ---_ -............-. -. ..... 12. PROGRESS ON FOL LOW IP OF PRIOR YFAR AUID[I'OR*S RECOMMENDATIONS............... . 2 13. ANNEX E.......................................... .......................... 2 14. A PP PEND IC E S ........................ -.S.. -....................... ............ . ........ 32 KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 1. PROJECT INFORMATION AND OVERALL PERFORMANCE 1.1 Name and registered office Name The project's official name is Kenya Dev elopment Response To Displacement Impact Project KDRDIP Objective The key objective of the project is to improve access to basic social services. expand economic Opportunities and enhance environmental management for communities hosting refugees in the Target areas. Address The project headquarters offices are I larambee I louse (City). Nairobi County, Kenya. The address of its registered office is: P O BOX402 13-00100 NAIROBI The project also has offices/branches as follows: * Turkana * Wajir * Garissa Contactq: The following are the project contacts Telephone (254) (020)2217696 or 2227411 E-mail: into a kdrdip.eLe Website: wNw.kdihPgoke KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 PROJECT INFORMATION AND 0VERALL PERFORMANCE (Continued) 1.2 Project Information Project Start Date: The project start dale is 0 1/07/2017 Project End Date: The project end date is 30 /04/ 2023 National Project Coordinator The National Project Coordmiator is Dr.Anne K.Kinyua Project Manager: The Project Manager is Mr Wilfred A.Omari 1.3 Project Overview Line Ministrv/State The project is under the supervision of the Ministr of Public Service. Department of the Gender. Senior Citizens Afiirs and Special Programmes. project State Department for Development of ASALs Project number IDA 6021-KE Strategic goals of the The strategic goal of the project is as follows: -Address social, economic project and environmental impacts due to the presence of refugee host communities. Achievement of strategic The project management aims to achieve the goals through the following goals means: - i. Implementation of community investment subprojects and livelihood support among the host communities. ii. Address the both social and environmental safeguards as they emerge during implementation. Other important Tlhe projict bcing a recional initiative adopted the Community Driven background information Development approach for implementation of its activities in which of the project Cormrunitv participation in all Phases of the Project cycle is the key feature. Current situation that the The project was formed to intervene in the following areas: project w as formed to i. Social and Economic infrastructure Services. intervene. ii. Environment and Natural Resource Management iii. Support both traditional and non-traditional livelihood interventions. Project duration It is a five-year project that started on 1st July 2017 and is expected to run until 30 April 2023 (including 1 year extension). Ill KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 PROJECT INFORMATION AND OVERALL PERFORMANCE (Continued) 1.4 Bankers The following are the bankers ror the current year: The Central Bank of Kenya. Haile Selassie Avenue P. 0. Box 60000. City Square 00200. Nairobi. Kenya 1.5 Auditors Auditor General Office of the Auditor General, Anniversary Towers, University Way P 0 BOX 30084-00100 GPO Nairobi. Kenya. iv KDRDIP Projecr Reports and Financial Statements For the financial year ended June 30, 2022 1.6 Roles and Responsibilities List the different people who vill be working on the project. This list would include the project manager and all the key stakeholders who will be involved with the projeet. Also. record their role, their positions. and their contact informilon. Principal Secretarv- i Master of Accounting O fcer ASALs Science in Horticulture. Bachelor of Science in Agriculture. Micab Pkopus Powon, CBS, Project National 9 PHD, Overall Projeet Coordinato r Educational Coordinator Administrati * Secretary to on and the National Planning. Steering * Masters, Committee Fducational Development and Evaluation. B Bachelor in Dr. Anne K. Kinyua Education KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 Project Manager M MA. * Overall Project Economics management \onitoring * MA. and . Evaluation. International Finluio Finance Relations Including Management In otilation S\ stems * Alternate A I holder Wilfred Omari Head Environmental * PFID.Environ Support to Project and Resources mental Coordination and Governance Management and implementation. Managemient, Specifically * 11SC. Environment responsible for Science and environment Teelino logy BSc. Forestry conservation. man * Certificate agent of natural Reforestation resources and support techniques to policy advisor Dr. John Ngatia * Certificate forest Certification Deputy * Masters Ilead of Component 3 Degree in Livelihood So.ia Social Science, * BA (Double MaJor- Political Science and Sociology * Diploma Geoffrey Leparteleg * Armed Conflict Vi KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 Deputy Director, * Ph.D. * Respnsible Sociology. for rural Development Social entrepreneursh Organization ip and development Demography. and business * MBA development Strategic research both Management. qualitative and * BA quantitative Commerce in data. Business * Capacity Administrati building and on and entrepreneursh Management ip development Dr Joy Murunga programs expert, * Review and monitor implementatio n- of community mobilization policies. strategies. procedures and programs Agriculture Specialist * Bachelor of Offer Science in Technical Backstopping Agricultural to facilitate the Econoiimplementatio n of NRM * Master of Subprojects t iwith emphasis Arts ion Project Agriculture. Soil .Water Planning and Conservation John Karuma Management and Irrigation vil ,RDIP Project ,ports and Financial Statentenis or the financial year ended June 30, 2022 Social Safeguard MA. Project 0 Ensures Specialist Planning and Inclusivity * Prornotes Managemuent Stakeholders consultation and engagement • Safeguard Instrumnent •re1 e ice *Grievance Redress Wycliffe Wangwe Mechanisin Social Safeguard * BSc Animal • Ensures Producion Inclusivity Specialist 0Pooe * Certificate in Stakeholders irnironmnent consultation al and Social and engagemcnent SSafeguards • Safeguard Management instrument Review G Grievance Redress Mechanism Judy Gachora Assistant 0\lSc. Imllemenaiio ni support aind Environmental Clunaptte an Safeguard Specialist 0hanew subprojects. • Promotes Stakeholders consultation and engagement Resouirce • Safeguard Instrument Review Janet Tulula restri • Grievance Redress Mechanism vill KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 Specialist Finance * B.Com. * Budget . preparation. planning and * CPA(K) costing for all project * Member of activities ICPAK * Preparation and * MBA(Financ consolidation e) of the Project AWPB * Senior Preparation Lucy W. Gathenga Management and issuance of AIls for Course office and sub- (KSG) projects implementatio * Public n Finance * Preparation of monthl1v and Management quarterly (ESAMI) reports for the National Treasury and the WB. * Monitoring and evaluation of funds. Procurement * MBA Procurement planning Specialist (Finance) and execution * Bachelor of COmm1ieOcc (Accounting Option) * (PS Dav id Mamati * CPA 11 Ix KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 Monitoring and MA Economics- Support Project Evaluation Specialist Continuing Nionitoring and BSC. Applied Evaluation. Statistics Andrew Lorenge Project Accountant * Bachelor of * Maintenance commerce of Project * (Finance Accountable option Documents. * CPA(K) * Submission of * Member of Quarterly Institute of Interim Public Financial Accountants Reports Sarah Mauta of Kenya. * Make direct * Diploma in withdrawal Business applications Nanagement * Lxchequer * Senior Requisition Mianagement from National Course Treasury (KSG) * Maintenance * Project ofProject Management cashbooks for (ESAMI) both credit and Grants. x KDRDIP Project Reports and Financial Statements For thefinancial rear ended June 30, 2022 Water expert Bachelor of science Head Social economic, infrastructure. and services. In charge of Water sector Josephat Waweru ICT Specialist M Masters in • System Computer and administrator for Radio the KDRDIP's Communications M IS: Eng,"ineering. M Maintenance of Bachelor of ICT. lardware. Business Software. and Anthony Karoki Information Systems Technology, incluiding Diploma in websites, email Computer Studies. and video conflerencing system: * Advising on ICT-related issues: xi !！〕！卜〕、涌 〕！細 〕弁、日 KDRDIP Project Reports and Financial Statements or the financial year ended June 30, 2022 PROJECT INFORMATION AND OVERALL PERFORMANCE (Continued) 1.8 Summary of Overall Project Performance: i) Budget performance against actual amounts for current year and for cumulative to-date, ii) Physical progress based on outputs. Outcomes and impacts since project commencement. iii) Comment on value-for-money achievements. iv) Indicate the absorption rate Ior each \ear since the commencement of the project. v) List the implementation challenges and recommended way forward. 1.9 Summary of Project Compliance: i) Include significant cases of non-compliance i ith applicable laws and regulations. and essential external tinancing agreements/covenants. ii) Include consequences suffered on account of non-compliance or likely to be suffered. iii) Indicate mitigation measures taken or planned to be taken to alleviate the adverse etTects Of actual or potential consequences of non-compliance. XVi KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 2. STATEMENT OF PERFORMANCE AGAINST PROJECT'S PREDETRMINED OBJECTIVES KDRDIP ws ill ensure that citizens participate and engage in the process of identifying and prioritizing their developmental needs. including expanding socioeconomic infrastructure and livelihood opportunities to improve self-reliance aniong refugee-hosting commn1111itIeS. improving social cohesion between refULcees and host communities. increasine the voices and roles of citizens in decision iaking regarding development, and eliciting a greater demand for social accountability. The operational approach will be Community-Driven Development (CDD) and will involve (a) supporting grassroots institutions to be more inclusive and representative, and build their capacities; (b) ensuring that the voices of all coinmunities/groups are heard in the decision-making process: (c) strengthening decentralized government administrative functions: and (d) investing in public service delivery and contributing to social cohesion among beneficiary communities. The key development objectives of the project s agreement. plan are to: a) Improve access to basic social services b) Expand economic opportunities c) Enhance environmental nianacenient for communities hosting reflugees in the target areas XvIi KDRDIP Project Reports and Financial Statements 01ar the financial year ended June 30, 2022 Implementation of 2021/2022 Annual Work PIlan and Budget During the FY 2021-2022 the project disbursed Kshs. 3.01illion to carry out various fund activities across all the components as follows: NUMBER OF SNO. COMPONENT SUB COUNTY SPS/CGs AMOUNT (KSHS.) 1. COMPONENT I TURKANA H ST 119 4A9M3O.68. 55 WAJR SOUTI1 67 324.438,617 DADAAB 35 243.273.125 FAF1 74 255.495.298 LAGDERA 28 168.402.374 Sub Total 323 1,485,297,949 2. COMPONENT 2 TURKANA WEST 57 199-560.224 WAJIR SOUI1 37 123.936.570 DADAAB 52 94.865.071 FAH 37 97,243,445 LAGDERA 15 ] 51,048.864 Sub Total 198 567,654,174 3. COMPONENT 3 TRKANA WEST 647 323,500.000 WAJIR SOUTI H 416 208,00.)0 DADA AB 3 17 1 58.500.000 FAFI 298 149,000.000 LAGDL RA 2_35_ 117.500.000 Sub Total 1913 956500,000 TOTAL DISBURSEMENT 3,009,452.123 XV1Il KDRDIP Project Reports and Financial Statemenis For the financial year ended June 30, 2022 Progress on attainment of Strategic development objectives For purposes of impleneiiting and caseading the ahove development objectives to specific sectors, all the development objectiv,es were made specific. measurable. achiev-able. realistic and time-bund (SMART) and coierted into development outconies. Attendant indicators xere identified for reasons of tracking progress and performance measurement: Below we provide the progress on attaining the stated objectives: KDRDIP The Project improv ed access to No. ofwater facilities 210 no. water Dev elopment Social and economic funded towards faicilities funded Objective (PlDO) is to services constructed/rehabilitated improve access to No. of health facilities 38 no, health basic social services, funded for facilities funded expand econonm ic construcition/renovation opportunities. and KMs of road constructed 7no. of roads enhance funded env,ironmental No. of School facilities 60no. school management for funded for construction facilities funded communities hosting renovation refugees in the target No. of sanitation and solid No sanitation and areas- waste facilities constructed solid waste facilities No. of market 7no. of market infrastructure facilities infrastructure constructed funded Restordedrehabil itated 1lectares of land restored Various activities environment and and rehabilitated funded to Natural rehabilitation of resources 318 Ia of land Livelihoods improxed No. of SI Gs 1913 and communities no. livelihood resilience strengithened groups funded xix KDRDIP Project Reports and Financial Statements ,->r me financial year ended June 30, 2022 Component 1 Durini FY 2021/ 222. the project disbursed funds to finance 323 Commnunity investment Sub projects in the projects areas as follows: Subsector Wajir South Turkana Lagdera Dadaab Fafi Water 46 65 15 23 61 I Health 6 18 3 8 3 Roads 7 - - Education 15 23 10 4 8 Sanitation - Market and Infrastructure - Energy Total 67 119 28 35 74 Component 2 Covering environmental activities, the project disbursed Kshs. 567.65 Million to fund 198 interventions. In Turkana West Kshs.199.56 Million was disbursed to fud 57 Sub projects, Kshs. 123.94 Million was disbursed to Wajir South to fund 37 Sub projects. Kshs 94.87 Million was disbursed to Dadaab Sub County to fund 52 Sub projects. Kshs. 97.24 Million was disbursed to Fali Sub county to finance to fund 37 Sub projects and Kshs. 52.05 Million was disbursed to Lagdera Sub county to fund 15 Sub project. Component 3 The project has disbursed Kshs. 956.5 Million to fund 1913 CGs to undertake livelihood activities in the areas of traditional and non-traditional livelihoods. In Turkana West Kshs.323.5 Million was disbursed to fund 647 COnmunitN Groups, Kshs. 208.94 \illion \kas disbursed to Wajir South to fund 416 CommunitV Groups. Kshs 158.50 Million was disbursed to DadSaub County to fund 317 Community Groups. Kshs. 1 49M0 Million was disbursed to Fafi sub countv to tund 298 Community Groups and Kshs. 117.5 Million cas disbursed to Lagdera Sub count\ to fund 235 Communitv Groups The breakdowN of 202 1 22 funded groups per sub county is as follows: - County Sub Countv Total Turkana Turkana West 647 Wajir Wajir South 416 Garissa Daduab 317 I all 298 L__ro_Lagdera 235 Total CGs Funded 1913 xx KDRDIP Project Reports and Financial Statements For the financial rear ended June 30, 2022 3. CORPORATE SOCIAL RESPONSIBILITY STATEMENT/SUSTAINABILITY REPORTING (Two-to-three pages) KDRDIP exists to transform lives. This is our purpose: the driving force behind everything we do. It's what guides us to deliver our strategy. Below is a brief highlight of our activities that drive towards sustainability. 1. Sustainability strategy and profile The top management especially the accounting officer should make reference to sustainable efforts. broad trends in political and macroccononimic affecting sustainability priorities, reference to international best practices and key achievements and failure. 2. Environmental performance Outline clearly. environmental policy guiding the organisation. provide evidence of the policy. Outline successes, shortcomings. efforts to manage biodiversity. waste managenment policy and efforts to reduce environmental impact of the organisation's products. 3. Employee welfare Give account of the policies guiding the hiring process and whether they take into account the gender ratio. whether they take in stakeholder engagements and how often they are improved. Explain efforts made in improving skills and managing careers. appraisal and reward systems. The organisation should also dislos their pol cv on safety and compliance \ith Occupational Safety and Health Act of 2007. Market place practices- The organisation should outline its efforts to: a) Responsible competition practice, Explain how the organisation ensures responsible competition practices with issuCs like anti- corruption. responsible political involvement, fair competition and respect for competitors. b) Responsible Supply chain and supplier relations- Explain holw the organisation maintains good business practices. treats its own suppliers responsibly by honouring contracts and respecting payment practices. c) Responsible marketing and advertisement- Outline efforts to maintain ethical marketing practices. d) Product stewardship- Outline efforts to safeguard consumer rights and interests. xxi KDRDIP Project Reports and Financial Statements oar the financial year ended June 30, 2022 4. Community Engagements The community members through a consultative process w ish list/needs propose community Development Plans (CDPs). Once the communities are identified. they are mobilized, sensitized and organized into: i. Committees. ii. The aggregated Sub county CDIPs are submitted to county Technical Committee composed of County Integrated Development Plan (CIDPs) and other sectoral plans for sustainability. iii. The communities in their first public gathering elects 5 members (men. women. youth and persons enabled differently) to form the village level committees iv. The Consolidated Ward CDPs are submitted to sub-county for the Project Implementation support leams to appraise and aggregate into Sub-county CDPs with the support oft IPIU s and NPIL. v. The village level committee with the assistance of a community facilitator identifies and prioritizes community felt needs in a public meeting where all community members are represented. vi. The aggregated CDP are then submitted to County Steering committee (CSC) co-chaired by the Count\ Secretary and Count%' Commissioner. whose other members are County Executive Committee member lor finance and economic Planning. Area Member of Parliament. UNIICR. County Focal Person and County Project Coordinator as Secretary. vii. The felt community needs/wish list are compiled to form the village CDPs. viii. Then each village elects a man and a woman to form members of a ward level committee whose role is to aggregate village CDPs into consolidated Ward CDP ix. The CSC reviews and approves the CDP. x. The approved CDP is forwarded to National Project Implementation Unit and World Bank for review and concurrence. xi. In total 135 villaues. 19 Ward. 5 Sub county and 3 County CDPs were prepared and approved at each level, xxii KDRDIP Project Reports and Financial Statenients For the financial year ended June 30, 2022 xii- The approved CDP are returned hack to village communities for them to initiate the process of preparing Annual Work plans and Budget. xiii. The annual work plans and budgets are drawn from the approved CDPs. xiv. The preparation of Annual work plans and Budget follow the same steps of development and approval of the CDPs. x%. Preparation at Village Level. Aggregation at Ward and Sub county levels and eventually appraisal and approval at County level. xvi. The annual work-plans and budgets are finally consolidated at the sub county level and then are submitted thr:- xvii . Appraisal by the Counts lechnical Committee (CTC) comprising of technical County directors xviii. Approval by the County Steering Committee (CSC) Co-chaired by the CountN Commissioner and the County Secretarv. xix. The approved consolidated CDPs and Annual Work Plans and budget from each group is consolidated and presented as the final work plan. xxiiI KDRDIP Project Reports and Financial Statements ^For'lhe financial year ended June 30, 2022 4. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES The Principal Secretary for the Ministry of Public Service. Senior Citizens Affairs and Special Programmes. State Department for Development of ASALS and the National Project Coordinator for KDRDIP project are responsible for the preparation and presentation of the Project's financial statements, wh ich give a true and fair view of the state of afairs of the Project for and as at the end of the financial year (period) ended on June 30. 2022. This responsibility include: (i) Maintaining adequate financial management arranement and ensurin that these continue to be effective throughout the reporting period. (ii) Maintaining proper accounting records. which disclose with reasonable accuracy at any time the financial position of the project. (iii) Designing. implementing and maintaining internal controls relevant to the preparation and fair presentation of the financial statement. and ensuring that they are Iree from material misstatements. whether due to error or fraud. (iV) Safeguarding the assets of the project. (v) Selecting and applying appropriate accountinu policies. (v) Makin- acCounting estimates that are reasonable in the circumstances. The Principal Secretary for the Ministry of PuHlic Service. Senior Citizen Affairs and Special Programs ASALs and the National Pro/ect Coordinwor fbr KDRDIPproject accept responsibility for the Project's financial statements. which have been prepared on the Cash Basis Method of Financial Reporting- using appropriate accounting policies in accordance with I ternational Public Sector Accounting Standards. The Pncip Necretar- for the State Department of ASALs and the National Project Coordinwor for KDRDIP project are of the opinion that the Project's inancial statements give a true and fair view of the state of Project's transactions during the financial year/period ended June 30, June2022, and of the Project's financial position as at that date. The Principal Secretarv for State Department for Development of the ASALs and the National Project Coorditaor for KDRDIP project further confirm the completeness of the accounting records maintained for the Project, which have been relied upon in the preparation of the Project financial statements as well as the adequacy of the systems of internal financial control, The Principal Secretary for the State Department of Development of the ASALs. And the National Pro/ect Coordinator for KDRDIP project contirm that the Project has complied fully with applicable xxiv KDRDIP Project Reports and Financial Statemetils For ihe financial vear ended June 30, 2022 Govemment Regulations and the terms of external financing covenants. and that Project funds received during the financial year period under audit were used for the eligihle purposes for which they were intended and w\ere properly accounted for. Approval of the Project financial statements The Project Financial Statements were approved by the Principal Secrur for the State Departmient for the Development of the ASALs and the National Pro4ec Coordinator for KDRDIPprojecr on -2022 and signed by them. Principal Secretary: National Project Coordinator: Project Accountant: Date: Date: Date: xxv REPUBLIC OF KENYA elephone: 4254-(20) 3214000 HEADQUARTERS E-mail: info(oagkenya.go.ke Anniversary Towers Website: www.oagkenya.go.ke Monrovia Street OFFICE OF THE AUDITOR-GENERAL P.O. Box 30o84-ooloo n Acuali NAIROBI REPORT OF THE AUDITOR-GENERAL ON KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (KRDIP) IDA CREDIT NO.6021-KE AND GRANT NO. TFOA 7762-KE FOR THE YEAR ENDED 30 JUNE, 2022 - STATE DEPARTMENT FOR DEVELOPMENT OF ARID AND SEMI-ARID LANDS PREAMBLE I draw your attention to the contents of my report which is in three parts: A. Report on the Financial Statements that considers whether the financial statements are fairly presented in accordance with the applicable financial reporting framework, accounting standards and the relevant laws and regulations that have a direct effect on the financial statements. B. Report on Lawfulness and Effectiveness in Use of Public Resources which considers compliance with applicable laws, regulations, policies, gazette notices, circulars, guidelines and manuals and whether public resources are applied in a prudent, efficient, economic, transparent and accountable manner to ensure Government achieves value for money and that such funds are applied for intended purpose. C. Report on Effectiveness of Internal Controls, Risk Management and Governance which considers how the entity has instituted checks and balances to guide internal operations. This responds to the effectiveness of the governance structure, the risk management environment, and the internal controls developed and implemented by those charged with governance for orderly, efficient and effective operations of the entity. An unmodified opinion does not necessarily mean that an entity has complied with all relevant laws and regulations, and that its internal controls, risk management and governance systems are properly designed and were working effectively in the financial year under review. The three parts of the report are aimed at addressing the statutory roles and responsibilities of the Auditor-General as provided by Article 229 of the Constitution, the Public Finance Management Act, 2012 and the Public Audit Act, 2015. The three parts of the report, when read together constitute the report of the Auditor-General. REPORT ON THE FINANCIAL STATEMENTS Qualified Opinion I have audited the accompanying financial statements of Kenya Development Response to Displacement Impacts Project set out on pages 1 to 24, which comprise of the Report of the Auditor-General on Keny Development Response to Diplaeent Impacts Pr4et IDA Credit No.602\-KE and Grant NOD TA 76l-KE br the yar ended 30 Jun. 2022 - State Departmem for Devek>pment of Arid and Semi-Arid Lands statement of financial assets as at 30 June, 2022, and the statement of receipts and payments, statement of cash flows and statement of comparison of budget and actual V amounts for the year then ended, and a summary of significant accounting policies and other explanatory information in accordance with the provisions of Article 229 of the Constitution of Kenya and Section 35 of the Public Audit Act, 2015. I have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit. In my opinion, except for the effect of the matters described in the Basis for Qualified Opinion section of my report, the financial statements present fairly, in all material respects, the financial position of Kenya Development Response to Displacement Impacts Project as at 30 June, 2022, and of its financial performance and its cash flows for the year then ended, in accordance with International Public Sector Accounting Standards (Cash Basis) and comply with the Public Finance Management Act, 2012 and the Financing Agreement Credit No. 6021-KE dated 29 May, 2017 and Grant No.TF0A7762-KE dated 30 January, 2019 between International Development Association and the Government of the Republic of Kenya. Basis for Qualified Opinion 1. Inconsistencies in the Financial Statements The statement of comparison of budget and actual amounts reflects miscellaneous receipts balance of Kshs.1,503,027,234. However, the amount has not been disclosed in both the statement of receipts and payments and statement of cashflows for the period under review. In addition, there was no note in the financial statements to show the breakdown or composition of the miscellaneous receipts balance. In the circumstances, the accuracy and completeness of the miscellaneous receipts of Kshs.1,503,027,234 reflected in the statement of comparison of budget and actual amounts could not be confirmed. 2. Compensation of Employees The statement of receipts and payments reflects compensation of employees' expenditure of Kshs.620,893,048 as disclosed in Note 3 to the financial statements. The expenditure includes an amount of Kshs.284,277,134 which was paid to temporary employees working under the Labour Intensive Public Works (LIPW) Program in Turkana West, Wajir South and Garissa. However, Needs Assessment Reports, Workplans, Soil Texture Tests, Site History Reports, Soil Fractional Tests or Jar Test Reports and Distribution of Seedlings Reports were not provided for audit review to confirm the effectiveness of the activities. Further, the visited land reclaimed areas had invasive Prosopis and other overgrown invasive vegetation and the irrigation schemes have not been implemented due to heavy reliance on rains which had not materialized causing lack of any visible tangible agricultural activity on the sites. Repwrt f thc -tur-Ceneral on &emya DLC1pmnt0) Re%sponse to nwplaV1renr kMpucts Profe,r IDA Crcdt lo60ta-KL and (runt la 7FOA 2-AA fn the lear ended 30 June. 402 - State Department t 1etelopmnCt Af rnd and mi- WiJ i anJA 2 In the circumstances, the accuracy and completeness of the expenditure of Kshs.284,277,134 incurred could not be confirmed. The audit was conducted in accordance with International Standards of Supreme Audit Institutions (ISSAls). I am independent of the Kenya Development Response to Displacement Impacts Project's Management in accordance with ISSAI 130 on Code of Ethics. I have fulfilled other ethical responsibilities in accordance with the ISSAI and in accordance with other ethical requirements applicable to performing audits of financial statements in Kenya. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified opinion, Other Matter Budgetary Control and Performance The statement of comparison of budget and actual amounts reflects final receipts budget of Kshs.3,878,239,137 against actual receipts of Kshs.5,049,358,103 resulting to overfunding of Kshs.1,171,118,966 or 30% of the approved budget. Similarly, the Project expended an amount of Kshs,3,524,340,128 against the final budget of Kshs.3,878,230,137 resulting to under expenditure of Kshs.353,899.009 or 9% of the budget. No explanation was provided for failure to spend all the available funds. In addition, compensation of employees had a final budget of Kshs.338,452,188 against actual expenditure of Kshs.620,893,048 leading to an over expenditure of Kshs.282,440,860 which was not explained nor accounted for. This is non-compliance with the budget. The underperformance affected the planned activities and may have impacted negatively on service delivery to the public. Key Audit Matters Key audit matters are those matters that, in my professional judgment, are of most significance in the audit of the financial statements. There were no key audit matters to report in the year under review. REPORT ON LAWFULNESS AND EFFECTIVENESS IN USE OF PUBLIC RESOURCES Conclusion As required by Article 229(6) of the Constitution, based on the audit procedures performed, except for the matter described in the Basis for Conclusion on Lawfulness and Effectiveness in Use of Public Resources section of my report, I confirm that. nothing else has come to my attention to cause me to believe that public resources have not been applied lawfully and in an effective way. RLop t orl ofto .4 it utitw oi-_ OiI, K&, 1 iPl )-'I pitI Rd,/prnis& e Dixp!uccnV1 &n1t1hmpaci.s Pruju I Ii J /It N( )W 001-KEC and Grant V0, !t.N7-A.rCrtuunun/d3 Iri .02-.acI)up 'iu uu muIt /t)l rld Soiti-.A rid Lasd 3 Basis for Conclusion Lack of Monitoring and Evaluation of the Community Groups The statement of receipts and payments reflects purchase of goods and services expenditure of Kshs.1,795,961,678 as disclosed in Note 4 to the financial statements. The expenditure includes capital grants to community groups totalling to Kshs.1,156,852,378 which further includes an amount of Kshs.315,000,000 which was disbursed to community groups in Turkana County. However, the audit revealed that there were no regular meetings and monitoring and evaluation reports were not provided for audit. Further, the community groups could not be verified since most of them are pastoralists and were not available for engagement and thus it could not be confirmed whether the project had a social and economic impact to them. This is contrary to the provisions of the Community Operational Manual, which states that the Community Groups should receive livelihood grants after adhering to five core group principles which are regular meetings, proper record keeping, inter-loaning and regular repayments and thereafter approval of their business plans. In the circumstances, the Project's Management was in breach of the Community Operational Manual and the value for the funds spent could not be confirmed. The audit was conducted in accordance with ISSAI 4000. The standard requires that I comply with ethical requirements and plan and perform the audit to obtain assurance about whether the activities, financial transactions and information reflected in the financial statements are complying, in all material respects, with the authorities that govern them. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my conclusion. REPORT ON EFFECTIVENESS OF INTERNAL CONTROLS, RISK MANAGEMENT AND GOVERNANCE Conclusion As required by Section 7(1)(a) of the Public Audit Act, 2015, based on the audit procedures performed, except for the matter described in the Basis for Conclusion on Effectiveness of Internal Controls, Risk Management and Governance section of my report, I confirm that, nothing else has come to my attention to cause me to believe that internal controls, risk management and governance were not effective. Basis for Conclusion Lack of Approved Information Communication Technology Policy Review of the Information Communication Technology (ICT) systems revealed that the Project did not have an approved ICT Policy for governance and management of its ICT resources, In addition, there is no ICT Steering Committee in place to assist in the development of ICT Policy framework to enable the Project to realize long-term ICT strategic goals. Lack of an approved ICT Policy may result in an unclear direction Rcp(a, ol r1w AUdi11)1'-;i!12tTL11 on Aenva L),ilNimct4 Rc%/hII rL , Di'['a;k'm';; 1)?IR1L'S IrOiCil MA (redit N1),602'1-AL 11MGIW A( 0 11-0Ai 2022 -l)I 72K§6, h 'tl~i~ 0fue Suite 1 'L/ i A'1 D V10JM1011 AOf-UdU 0 SCIMt-Ari Lamnl' 4 regarding maintenance of information security across the organization and safeguarding the Project's ICT assets. Further, without a sound and approved framework, users do not have any rules and procedures to follow in order to minimize risk of errors, fraud and the loss of data confidentiality, integrity and availability. In the circumstances, the security, confidentiality and integrity of the Project's data could not be confirmed. The audit was conducted in accordance with ISSAI 2315 and ISSAI 2330 The standards require that I plan and perform the audit to obtain assurance about whether effective processes and systems of internal control, risk management and governance were operating effectively, in all material respects. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my conclusion. REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS As required by the Financing Agreement between the International Development Association and the Government of the Republic of Kenya, I report based on my audit, that: i. I have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit ii. In my opinion, adequate accounting records have been kept by the Project, so far as it appears from the examination of those records and, iii. The Project's financial statements are in agreement with the accounting records and returns. Responsibilities of Management and those Charged with Governance Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Public Sector Accounting Standards (Cash Basis) and for maintaining effective internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error and for its assessment of the effectiveness of internal controls, risk management and governance. In preparing the financial statements, Management is responsible for assessing the Project's ability to sustain services, disclosing, as applicable, matters related to sustainability of services and using the applicable basis of accounting unless Management is aware of the intention to terminate the Project or to cease operations. Management is also responsible for the submission of the financial statements to the Auditor-General in accordance with the provisions of Section 47 of the Public Audit Act, 2015. In addition to the responsibility for the preparation and presentation of the financial statements described above, Management is also responsible for ensuring that the activities, financial transactions and information reflected in the financial statements follow Repor f4 (te Auitor-Gentral onitu ; Kern'4 a )U Devlonrnt Response I toviplacement lmpauts ProjeLt HiD.A C reid Nu 6,02 1-kE and (ran \O FI ).-i - -02-KE for thL I'ea CIdd 30 June, 20-12 - Stare /Xparmont tor Dovelopmlent Oa rid and Semi-Arid Lamd 5 the authorities which govern them, and that public resources are applied in an effective way. Those charged with governance are responsible for overseeing the Project's financial reporting process, reviewing the effectiveness of how the Project monitors compliance with relevant legislative and regulatory requirements, ensuring that effective processes and systems are in place to address key roles and responsibilities in relation to governance and risk management, and ensuring the adequacy and effectiveness of the control environment. Auditor-General's Responsibilities for the Audit The audit objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion in accordance with the provisions of Section 48 of the Public Audit Act, 2015 and submit the audit report in compliance with Article 229(7) of the Constitution. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement and weakness when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. In addition to the audit of the financial statements, a compliance audit is planned and performed to express a conclusion about whether, in all material respects, the activities, financial transactions and information reflected in the financial statements are in compliance with the authorities that govern them and that public resources are applied in an effective way, in accordance with the provisions of Article 229(6) of the Constitution and submit the audit report in compliance with Article 229(7) of the Constitution. Further, in planning and performing the audit of the financial statements and audit of compliance, I consider internal control in order to give an assurance on the effectiveness of internal controls, risk management and governance processes and systems in accordance with the provisions of Section 7(1)(a) of the Public Audit Act, 2015 and submit the audit report in compliance with Article 229(7) of the Constitution. My consideration of the internal controls would not necessarily disclose all matters in the internal controls that might be material weaknesses under the ISSAls A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the nisk that misstatements caused by error or fraud in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Because of its inherent limitations, internal controls may not prevent or detect misstatements and instances of non-compliance. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies and procedures may deteriorate. Rc t , f rL oln- Kowa , 'Lloi ntit WspO118C o /)0,CI A P'OjCt1 IDAt Ovrda \'rWO G12IALaJ ral; \AO 11-0A - %-K6 w a -I%i/d3oJu 2022 - S1a-/Xa-u11fwPac'b As part of an audit conducted in accordance with ISSAls, I exercise professional judgement 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 my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations. or the override of internal controls. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Management. * Conclude on the appropriateness of the Management's use of applicable basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Project's ability to sustain its services. If I conclude that a material uncertainty exists, I am required to draw attention in the auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my audit report. However, future events or conditions may cause the Project to cease to sustain its services. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. * Obtain sufficient appropriate audit evidence regarding the financial information and business activities of the Project to express an opinion on the financial statements. * Perform such other procedures as I consider necessary in the circumstances. I communicate with the Management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal controls that are identified during the audit. I also provide Management with a statement that I have complied with relevant ethical requirements regarding independence and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence and where applicable, related safeguards. CPA Nan BS AUDITOR-GENERAL Nairobi 08 December, 2022 J!/' ]P A, LW e17a DevehpYew ae I1 i I 114 1 7 、产 ;;-―새， - - - ------ - ---------- (--―…――「―-：さ’ � f�, � � � *'ч � � � г � � - _ � � � [�'д � °°J у � '� �. . v у ,""'+ь '�`а в � лы 4 � :ti '4 •ьр� LS \,�y � ^вf i � 4 �W ^54 iь�.. W � м 'ti.g +� �,а�,�� � у +.а L л � � � „�� ^ L � � �С �м" �r KDRDIP Projeet Reporft ai?d Financial Slittemoms For thefinanuialyear ended Jime 30. 2022 7. STATEMENT OF FINANCIAL ASSETS AS AT 3ilTIT.l( 'NE 202 . . ..... . .... . Bank ý3a1ancý 14 125.4 5 4 Total Cash and Cash equivalents 1,52-5,0 17,975 145,, 12 --5, 4 -5 4 TOTAL FINANCIAL ASSETS 1,525,017,975 14 5. 12 15, 4 -5 4 Surplus / (deficit) l`or tlie vear 1.5225.017,975 14-5.125.454 NET FINANCIAL POSITION 1,52 5,0 17,97-5 14-5.125,4-54 The aceý)unting policies and explanator\ tý) these finanel,,il stalýments 1`orm an integral part ol' the financýaý ,iýitements.The financial statementý ý%ere appreved ori ---------- (22 and signed by-. Principal Sceretaný Pro'ect Coordinator Prøjeet Accountant Date: Date:, Date: 1CPAK Memher No. KDRDIP Project Reporis and Financial Satemewns For thefinatcial year ended Juie 30, 2022 8. STATE\ENT OFnCASHFLO FOR TE PERIOD30T11 JUNE2022 CASH FLOW FROM OPERATING ACTIVITLS Receipts for operalin, incone Preceeds from Domestic and Forein Grants 1 142.927.810 - Prior Year adjustnents 8 1357.901.780 142.927,810 - Payments Ir operatin expense Compensation of Emplo ees 3 (620.893.048) (332.217.303) Use of goods and services 4 (1.795.961,678) (1.642,012,016) (2,416.854,726) (1974.289.319) Adjusted for: Change in limprests & Advances- Net cashflow from operating activities (916,025 136) (1974,289.319) CASH lOW-k, FROM INVEISTING ACTHVITIES Acquisition of Non-inancial Assets 8 (1.107.485.402) 1.314.741.046) (1 .107,485.402) Net cash flows from Investing Aeti\ ilies (3403403059) 1314,741.046) CASHFLOW FROM BORR\\ I\G ACTIV[ IES Loan from Exterinal Development Partners 2 3.403.403.059 3.308.061.239 Net cash tlow from financing activities 3.403.403.059 3.308.061.239 NET INCREASE IN CA SH AND CASH EQUIV ALENT 179.892.521 19,030,874 Cash and cash equivalent at 3 L G I N N ING fl i c N ear 6 145.125,454 L26,094.580 Cash and cash equilent at END of the ear 6 1, 525,01 7,975 145,125,454 The aCCounting policies and explanatorv notes to these financial statements for in iitegral part ofithe inancial statements. The entitv financial statements were approved on - -------2022 and signed Principal Secretary Projcet Coordinator Project Accountant Date: i Date: Date: ICPAK Member No: � .� м ^� � � � � ^� г,. � �®� �. а �с �а с 3 = � � . � :� " � � с"` � G� � _ _ ,"`�. У .,^м� Г�.f r� С�- +r, т--+ C.i у;� �С ^ ,� 4Г, х #--- �,, � #Р" � х F � 1�: �..I � � 4. ,� i , s � У . . � .:. . � - ® . , . . . . У . ' ', , � п-�. �. л.. _ цr г�..' в�i+ У = � ...� `* � ы� �. , � �� � �вь ; � � . � rr � г^+. '�С �ь Г�I , иi, ^.� =� .... � г .^� �: :д .: , л� А � ,^ .. г . � * Г--J r 3G^ � .,_ ы ,._ С+ , '� � S`® СС ..� �`� .� � .� ".- ' ` L^ rs-= и�^и � Г' J '"t [ . . 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'�м п~ `"i ч�ы � .w�. ы vм. у�,. М �ь .. . v.' ы .I` Г�1 '+Q L' �.. :j Г+^ ы н9 и�и йгJ t7 Mi � i1 : � С`� ....... С� ГV �,..... '^Г �! �.Г'� h1 '; � '� �- ' � �с ос� � � �sз о Э ц Г'w м; +ry о� k® `.�+ � N � �+ � � � гм�� �I -# � s л� � � � ц , ��. � � � �..' д .� +--'. *.-, ,.п ..., � � � ... � � ^ _� . 4 W t �`� � l '� . J '11 ь м у�,)� Q.T F J ^ °" fS � `"� ь,"�ь•. _ . � � �� .J ✓ � w ц � � i -� :г "_ � f �_ � �� � � � '( � � � � � �'` Сл `�` 1 b/ "� � J1, � �: � � i�. г� � ' J ,д �� .. у сг,, � . - ._ ""--��.. • � � -7F � ^ � �� а... �, '% о„ = ���t й -.�.. ► °�, � � ,, ;г � _ _ � "4£' r н .�, '� v � �� i [� "" `�v. +• � "+' '� ' - �• ь=, � .к � � � ,�."'. - ,в С+ � �L` �. i�• i. у' r г:. -' `� � � r �+ �+ �;� ,,,� 1 � с� , �r л �. �у ;! (�� • � (,jr � � � � � �.. �. г� � г � � � ? ,�? � ... . w tв� ' t' �. � . � � ,,�уΡ �+.и � � � I : ""' , J ,.""�' ^•� '�- :�у - "�ы` �чi _J � J � "'° .. , �, " 1,. " s , .; � ..-. ^ .�-. г-. 4 с �s `^ '^J ; � чr .^ 'J � � � J ®+ « � t �� : �: � � � ^ _ I ; . ;Ii ..--, ,^ ;Э . � � �-у � � j � � �.н � � ��wь�", � ч,ы ь r�Ci � г-• L�.. `п ky., т• � r ,'� � � ; ''у .'Xj` � � :J .,`��. � "V � � • ' � � . ь1+ . �. � й'° ` � � � ст С� ^�, ^ �' F� :.. v �. л '�° ;'з . � s� '�` ,. л � � �L KDRDIP Projecl Reports and Financial Stutements For the financialjwar emled June 30, 2022 10. SIGNIFICANT ACCOUNTING POLICIES The principal accounting polici,2,, ulopled In the pi-q.ij- ilion ol'these financial ",amnents are Set Out 10.1 Basis of Preparation 10.2 Statement of compliance and basis of preparation The Financial staLernenl , hwc been prepared in accordajice %vith ('ash-basis IPSAS financial reportir&I under the cash basis of accounting. as prescribed bN the PSASB and set out in the acCOUnting polic note bek)". This cash basis ofaccounting has been SUppleulell[Cd With 3CCOUriling for: a) receivables that include imprests and i&,arices and b) pa\ab1c,, th tt Incl i& dL po,,Its, and retentions. The financial statements comply \Jth and cont-Orm to the I-orm ul I presentation pi-L scribed by the llSASB. The accounting, policies tJopt(:J have been corslst ntly applied to all the years presented. 10.3 Reporting entity The financial statemeno, are for the Pro,ic, i lune 2N)22 under National Government of Kenya. The financial statements encompass the reporting entity as sjL cl icd In the relevant legislation PFM Act 2012 . 10.3.1 Reporting currency The financial statements are rre , nted in Kenya Shillins (KShs.), .vhich is the functional and reporting Currency ofthe ProJect and all values are rOLIncled to (he nearest Kenya Shilling. 7 KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 10.4 Significant Accounting Policies a) Recognition of receipts The Project recognises all receipts from the various sources when the event occurs, and the Government has actually received the related cash. i) Transfers from the Exchequer Transfer from Exchequer is be recognized in the books of accounts when cash is received. Cash is considered as received when payment instruction is issued to the bank and notifled to the receiving entity. ii) External Assistance External assistance is received through grants and loans from multilateral and bilateral development partners. iii) Other receipts These include Appropriation-in-Aid and relates to receipts such as proceeds from disposal of assets and sale of tender documents. These are recognized in the financial statements the time associated cash is received. b) Donations and grants Grants and donations shall be recognized in the books of accounts when cash is received. Cash is considered as received when a payment advice is received by the recipient entity or by the beneficiary. In case of grant/donation in kind, such grants are recorded upon receipt of the grant item and upon determination of the value. The date of the transaction is the value date indicated on the payment advice. 8 KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 Significant Accounting Policies (Continued) c) Proceeds from borrowing Borrowing includes Treasury bill, treasury bonds. corporate bonds, sovereign bonds and external loans acquired by the Project or any other debt the Project may take on will be treated on cash basis and recognized as a receipt during the year they were received. d) Undrawn external assistance These are loans and grants at reporting date as specified in a binding agreement and relate to funding for the Project currently under development where conditions have been satisfied or their ongoing satisfaction is highly likely and the project is anticipated to continue to completion. An analysis of the Project's undrawn external assistance is shown in the funding summary e) Recognition of payments The Pro'ect recognises all paNments when the cvent occurs. and the related cash has actually been paid out by the Project. i) Compensation of employees Salaries and Wages. Allowances. Statutory Contribution for emiployees are recognized in the period when the compensation is paid. ii) Use of goods and services Goods and services are recognized as payments in the period when the goods/services are consumed and paid for. If not paid for during the period where goods/services are consumed. they shall be disclosed as pending bills. KDRDIP Project Reports and Financial Slatenents For the financial year ended June 30, 2022 Significant Accounting Policies (Continued) iii) Interest on borrowing Borrowing costs that Mic interest are recognized as payment in the period in which they incurred and paid for. iv) Repayment of borrowing (principal amount) The repayment of principal aniount of borrowing is recognized as payment in the period in vhich the repayment is made. The stock of debt is disclosed as an annexure to the consolidated financial statements. v) Acquisition of fixed assets The payment on acquisition of property plant and equipment items is not capitalized. The cost ot acquisition and proceeds from disposal of these items are treated as payments and receipts items respectively. Where an asset is acquired in a non-exchange transaction for nil or nominal consideration and the fair value of the anset can be reliably established, a contra transaction is recorded as receipt and as a pa\ment. A fixed asset register is maintained by each public entity and a summary provided for purposes of consolidation. This summary is disclosed as an annexure to the consolidated financial statements. f) In-kind donations In-kind contributions are donations that are made to the Project in the form of actual goods and/or services rather than in money or cash terms. These donations may include vehicles, equipment or personnel services. Where the tinancial value received for in-kind contributions can be reliably determined, the Project includes such value in tho statement of receipts and payments both as receipts and as payments in equal and opposite amounts: otherwise, the contribution is not recorded. 10 KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 Significant Accounting Policies (Continued) g) Cash and cash equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call and highly liquid investments Nith an orioinal maturitv of three months or less. \hich are readily convertible to known amounts of cash and are subjecL to insiunificant risk ot-changes in value. Batik account balances include amounts held at the Central Bank of Kenya and at various commercial banks at the end of the Financial )'ear. 1FOr tie purposes of these financial statements, cash and cash equivalents also include short term cash imprests and advances to authorized public oflicers and/or institutions Nhich were not surrendered or accounted for at the end of the financial year. Restriction on cash Restricted cash represents amounts that are lirnited/restricted from being used to settle a liability for at least telve months after the reporting period. This cash is limited fOr direct use as required by stipulation. Aniounts maintained in deposit bank accounts are restricted for use in refinding third part deposits. h) Accounts receivable For the purposes of these financial statements. imprests and advances to authorized public officers and/or institutions which %ere not surrendered or accounted for at the end of the financial year is treated as receivables. This is in recognition ofthe government practice where the imprest payients are recognized as paynents when fully accounted for by the imprest or AlE holders. This is an enhancement to the cash acCounitinu policy. Other accounts receivables are disclosed in the financial statements. 11 KDRDIP Project Reports and Financial Statements ,Ok For the financial year ended June 30, 2022 Significant Accounting Policies (Continued) i) Contingent Liabilities A contingent liability is: a) A possible obligation that arises from past events and whose existence will he confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly ivithin the control of the entity, or b) A present obligation that arises trom past events hut is not recognised because: i) It is not probable that an outflow of resources embodving economic benefits or service potential vill be required to settle the obligation or ii) The amount of the obligzation cannot be measured with sufficient reliabilitv. Some of contingent liabilities maN arise from: litigation in progress. gUarantees. indemnities. Letters of cornfort/ support. insurance. Public Private Partnerships. The Entity does not recognize a contingent liabilitv but discloses details of an- contingencies in the notes to the financial statements unless the possibility of an outfIow of resources embodying economic benefits or service potential is remote. Annex 5 of this financial statement is a register of the contingent liabilities in the year. Section 89 (2) (i) of the PFM Act requires the National Government to report on the payments made. or losses incurred, by the county government to meet contingent liabilities as a result of loans during the financial year. including payments made in respect of loan write-offs or waiver of interest on loans j) Contingent Assets The Entity does not recognize a contingent asset. but discloses details of a possible asset whose existence is contingent on the occurrence or non-occurrence of one or more uncertain futUre events not wholly within the control of the Entity in the notes to the financial statements. Contingent assets are assessed continually to ensure that developments are appropriately reflected in the inancial statements. If' it has become virtuall certain that aii inflow of economic benefits or service potential w ill arise and the asset's value can be measured reliably. the asset and the related revenue are recounized in the financial statements of the period in which the change occurs. 12 KDRDIP Project Reports and Financial Statenzents For the financial year ended June 30, 2022 Significant Accounting Policies (Continued) k) Pending bills Pending bills consist of unpaid liabilities at the end of the financial year arising from contracted goods or services during the year or in past years. As pending bills do not involve the payrnent of cash in the reporting period, they recorded as knemorandun or 'off-balance' tems to provide a sense of the overall net cash position of tlie Project at the end of Ilie ear. When tlie pending bills are finally settled. such payments are included in the statement of receipts and payments in the year in which the payments are made. 1) Budget The budget is developed on a comparahie accountingL basis (cash basis), lie same accounts classification basis (except for accounts receivable - outstanding imprest and clearance accounts and accounts pavable - deposits. which are accounted lör on an acerual basis), and for the sane period as Ilie financial statements. The Projec's budget \was approved as required by Lawv and National Treasury Regulations. as wkell as by the participating development partners, as detailed in the Government of Kenya Budget Printed Estiiates for Ilie vear. The Development Proljects are budgeted for under Ilie MDAs but receive hudgeted funds as translrs and account For them separately. These transfers are recognized as inter-entity transfers and are elimiiiinalted upon consolidation. A high-level assessment of Ilie Project's actual performance against the comparable budget for the financial year period under review has been ineluded in an annex to these financial statements. m) Third party payments Ineluded in the reecipts and payniens. are pai ments made on its behalf by to third parties in form of loans and urants These pavments do not constitute eash receipts and payrnents and are diselosed in ilie pavnient to third parties' column in Ilie statement of receipts and pavienits. During the year there were no Pa\menis miade by Third Parties from Loan(s) and Grant(s) disbursemenits were receieLd in forni of-direct paynents from third parties. 13 KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 Significant Accounting Policies (Continued) n) Exchange rate differences The accounting records are maintained in the functional currency of the primary economic environment in which the Project operates. Kenya Shillings. Transactions in foreign currencies during the year/period are converted into the functional currency using the exchange rates prevailing at the dates of the transactions. Any foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at Near-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the statements ofreceipts and payments. o) Comparative figures Where necessary comparative t1gures for the previous financial \Lar period have been amended or reconfigured to conform to the required changes in financial statement presentation. p) Subsequent events There have been no events su bsequent to the financial year/period end with a significant impact on the financial statements for the year ended June 30. 2021. q) Errors Material prior period errors shall be corrected retrospectively in the first set of financial statements authorized for issue after their discovery by: i. Restating the comparative amounts for prior period(s) presented in which the error occurred: or ii. If the error occurred before the earliest prior period presented, restating the opening balances of assets, liabilities and net assets/equity for the earliest prior period presented. 14 KDRDIP Project Reports and Financial Slatements For the financialyear ended June 30. 2022 Il. NOTES TO THE FINANCIAL STATEM ENTS NOTES TO THE FINANCIAL STATEMENTS (Continued) I. PROCEEDS FROM DOMESTIC AND FOREIGN GRANTS During the 1 2 months to 30th June 2022 we receiv ed grants from donors as detailed in the table be1ow: GrantIs Received frorn Multilateral Doniors Dan ida 10.06.2022 1L222.232 1 42.927.8 10 1 42,927,8 10- Total 1,222,232 142,927,810 142,927,810- * T he direct paymient gzranits represent pay ments for goods and services done dirctly by the donor oni behalf of the pro ject. Projects should ensure that the adequate documents and support documnt is requiested from the donors to support th is grant. 15 KDRDIP Project Reports and Financial Stalements For the financial year ended June 30, 2022 NOTES TO THE FINANCIAL STATEMENTS (Continued) 2. LOAN FROM EXTERNAL DEVELOPMENT PARTNERS During the 12 months to 30th June 2022 we received Funding from development partners in form ofloans negotiated by the National Treasury donors as detailed in the table below: riv vlelieateraI Donurs, (Inter,national Orailzatilteis)r World Bank IDA Various 29,858.510 3.403.403.059 - 3.403.403.059 3.308.061.239 Total 3,403,403,059 3,308,061.239 3. COMPENSATION OF EMPLOYEES KShs KShs. KShs. KShs. KShs. KShs. Basic wages of temporary 620.893.048 - 620 .93,048 332.277.303 988.516.026 367.622,978 emnploy ees_______________ Tot al 620 893 .48 620,893.048 332,277.303 988516,1,2 36762 2.978 16 KDRDIP Project Reporis and Financial Staements For the financial vear ended June 30, 2022 NOTES TO THE FINANCIAL STATEMENTS (Continued) 4. PURCHASE OF GOODS AND SERVICES ___________KShs KShis KShs KShs KShs KShs itilities. supplies and serv ices 267.496 267.496 267,496 Communication, 5.529.480 supplies and services 5.529.480 3.30 1.779 14.358,168 8.828.688 Doniestic tras el and I 39.786.166 subsistence 139.786.166 108.056,548 421,190,756 281,404.590 Foreign travel and subsistence 3,648,101 3 648 101 102.152 15,816,937 12,168,836 Printing. advertisin and in formation 938.591 938.591 5.749-602 13,989.300 13.050.709 supplies & services I-raining expenses 9.472,400 9.472.400 - 18,616.643 9.144,243 Hospitalitv supplies 33,060.849 33.060,849 19.706.469 125.507.857 92.447.008 and services Specialised materials and services 25.070.087 25.070.087 158.,416.285 183.486.372 158.416.285 Offiec and general supplies and services 8.422.464 8.422.464 4.919.388 16.339.865 7-917,401 Fuel Oil and 30.541 202 Lubricants 30.541.202 15.407.740 62.235 805 3 1.694.603 Otlier operaun expenses 309.545.276 309.545.276 156,028.713 1.026.096.757 716.551481 Routine maintenance - veIicles and otlier 6.456,363 6.456.363 2.676-083 14.422.816 7.966.453 transport equipmient _________________ _______ Routine maintenance -otler assets 66.370.825 66.370.825 259.647.258 327.70 9.426 26 1.338.601 Capital Grants I156.852.378 1.156.852.378 908.000.000 2,165.352.378 1.008.500.000 Community Groups Total 1.795.961 678 1.795.961.678 1.642.012,017 4.405,390,575 2,609,428,898 17 KDRDIP Project Reports and Financial Statements For thefinancial jear ended June 30. 2022 NOTES TO THE FINANCIAL STATEMENTS (Continued) 5. ACQUISITION OF NON-FINANCIAL ASSETS Purch ase of- buildings Construction of 200.05 1.988 200.051,988 517,406.329 717,458,317 51 7.406,329 bulldings Construction of 496,939,780 496,939,780 186.291,876 708,109,606 211 169.826 civil works W ater and 371,859.632 371,859,632 522.625,454 987.107. 136 615,247.504 seuerage Purchase of - 24.365,001 127.203.001 127.203.001 vehicles & other transport equipment Purchase of 3,009,055 3,009,055 4.075.764 13,897,349 10.888.294 office furniture & general equipment Purchase of 18.721.220 18.721.220 conputers, printers and other IT equipment Purehase of 24 674,947 24.674.947 56.216.622 80.891.569 56.21 6.622 certifled seeds, breeding stock and ive an imals _ Purchase of 10,950,000 10.950,000 3,760.000 19,171,41 1 8.2 1 411 Medical and Dental Equipment Total 1107485,, ,402 L4 2.672559,609 1 565.074.207 18 KDRDIP Project Reports tid Financial Statements For the financial year ended June 30, 2022 6. CASH AND CASH EQUIVALENTS Bank accouints iNote 7.Aj) 1.525.01 7.975 145.125.454 Cash in hand (Note 7. B) - Total 1.525,017,9754 The projeet has 8 number of project accounts spread wkithin tlhe projct implementation area and 2 number Of forcign currency designated accounts maNaed by the National Treasury as listed below\ 7. A. BANK ACCOUNTS Project Bank Accounts Local Currenev Accounts Central Bank of Kenya {A e No 1000462264] CRI{DI 3.823.618 120.093.678 Central Bank fKeny a A N \ G 1 462299] GRANT 7.226.438 25.031.087 Turkana KCB [A c No 1238459889] CREDITI 4.182,246 Turkana KCB lA/ No 1273370635GRANT 12,689 Wajir KCB- [A c No 1240386540] CREDIT 2.384.936 Wajir KCB- [Ae No 1273358651] GRANT - Garissa KCB [A/c No 1238357954] CRIE [)I 44.908.816 Garissa KCB [A/c No 1273325494) GRANT 1.868.149 - Sub Total 64.406,892 145,124,765 SUB PROJECTS AND COMMUNITY GROUPS (CGs) BANK ACCOUNTS Sub projects Bank Accounts 1,394.481,198.23 Community Groups Bank Accounts 66.129,884.77 Sub Total 1,460,611,083 Total Bank Account Balances 1.525.017,975 145124,65 19 KDRDIP Project Reports and Financial Statements For the financial rear ended June 30. 2022 NOTES TO THE FINANCIAL STATEMENTS (Continued) Special Deposit Accounts The balances in the Project's Special Deposit Account(s) as at 30'h June 2021 are not included in the Statement of inancial Assets since theN are belowv the line items and are yet to be drawn into the Exchequer Account as a voted provision. Below is the Special Deposit Account (S[)A) movement schedule. which shows the flow of funds that were voted in the year. These funds have been reported as loans/grants received in the year under the Statement of Receipts and Payments. Special Deposit Accounts Movement Schedule Kenya Development ResponsibilitY to Displacemcnt fimpacts project -Grant [Alc N0: 1000411384] Opening balance 142,927.8 0 Total mount deposited in the account 20.779.958.57 142.927,810 Total amount withdrawn (as per Statement of Receipts & 42927.8 10 Pavments) Closing balance (as per D4 hank account reconciliation attachevO Kenra Development Responsibilitr to Displacement Impacts Project -Loan IA/c NO: 1000353988J Opening balance (as per the SDA reconciliation) 129,693.888 96.041.396 Total amount deposited in the account 3,273,750,960 3,341,713,731 Total amount withdrawn (as per Statement of Receipts & (3,403,403,059) (3,308,061,239) Payments) Closing halance (as per SDA bank accoUnt reconciliatiOn 129,693.888 attached) _________ The Special Deposit Account(s) reconciliation statement(s) has (have) been attached as an Appendix to support these closing balances. 20 KDRDIP Project Reports and Financial Staten,zts. For ihefinaneial year ended June 30, 2022 NOTES TO THE FINANCIAL STATEMENTS (Continued) 8. Prior Year Adjustments he prior \ear adjustimenit Kshs. 1,357,901.779 is in respeet ofvarous sub -Projects. Communit\ Groups(CGs) and Labour Intensive Public Works(LIPW), Project implementing bank aceounts across the five sub-counties which ere not utilised as at 30th June 2021. Lthat were excluded in the cash and cash equivalents neiw expended w ithin the financial N,ear 202 1-2022.3Breakdown tabulation. See Annex 6 9. CASH AND CASH 1Q IVALENT BR()l (; Y( ()R\\ARD Bank accounts L .503.0272 126094,580 Total 1.503.027,234 126,094,580 21 KDRDIP Project Reporfs and Financial Statements For thefinancial year ended June 30, 2022 OTH-ER IMPORTANT DISCLOSURES I. EXTERNAL ASSISTANCE External assistance received as grants 142,927,810 External assistance receiv ed as loans 3,403.403J)55 9 308,061.239 lExternal assistance received in kind- as parnent h - third parties rotal 3.546,330.869 3.308,61,239 a), External assistance relating loans and granis Extemnal assistance receivedý_ asý grants 142.927,810 Total 3,546,330,869 3.308,061.239 b) classes ofproviders of external assistance Multilateral donors Bilateral donors International assistance organ zaton 3 0403 0)59 3 308. 06 239 NGOs - National Assistance Oranizat ion Total 3,403,403,059 3,308.061 239 Provide deiais of the reasons for external assistance eg Economie development or we/are objeetive, Emergency relief Trading activifies elc KDRDIP Project Reports and Financial Statements For the financial vear ended June 30, 2022 12. PROGRESS ON FOLLOW UP OF PRIOR YEAR AUDITOR'S RECOM.MENDATIONS The following is the summary of issues raised by the external auditor. and management comments that wvere provided to the auditor We have nominated Iocal persons to resolve the various issues as shown below with the associated time frame within which we expect the issues to be resolved. Fhe funds were Observation cash and cash . and 1 .1 It in the current financial Resolved statements FY 2021- 2022 The Cheqces have 1.2 1inpresented eheques been presented and ResoLved relin stated Inaccurack of Financial Unexplained variance Xka1 Resolved 2. ~ Statements nas etorrected Rsle Milssiatemnent was 2.2 Special Account Statement Resolved correcte ,Nlanaucment Lntbrialion The KDRDIP \1lS is siuls operational and Resolved Systern (MIS). eeiarpot The internal Audit internal Audit and Audit Charter and Internal Resolved Committee Work plan has been mnplemented ___ 23 KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 Guidance Notes: i) Use the same reference numbers as contained in the external audit report: (ii) Obtain the IssuefObservation" and "management comments-, required above. from final external audit report that is signed by 11anagement: (iii) Before approving the report. discuss the timetrame with the appointed Focal Point persons within vour entity responsible for implementation of each issue: (iv) Indicate the status of -Resolved- or "Not Resolved- b\ the date of submittin this report to National Treasury. 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KDRDIP Project Reports and Financial Statements For theft nancial.vear ended Jitne 30, 2021 ANNEX 5 - CONTINGLNT LIABILITIES REGISTER J-00 AS .. . ...... . ...... . .......... kww w " ebl.l-' L:, f03(i Involvin- M/V Ret-.\,, GKB 696 U Toyota Land Cruiser and a pedestrian on I Sth June-'1020. Alleged intended Chancge The matter will be of official and or mention on 23.03,2022 to deregistration of report on progress. of the Barsaben Rohol amicable negotiations. CommunItY klanaLernent Committee by the Defendants. 3 Alle-ed unfair and Matter Corning Lip for di,,criwinatorv hearine on 24.03.2022. dtSti-IbUtion (if projects ill Fafi ' ub countyIVar by the FaiDA -KDRDIP inactiveness in addre-ssirlo complains raised by the local community of Faft sub- countv in respect of,the management of funds 4 DiSpUte over a parcel of Matter heard and Land proposed for determ ned. C(mstruction of'Kibilay Dkpensary at Kihi lay Locatioll '10 KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2022 ANNEX 6- PRIOR YEAR ADJUSTMENT Unutilized Bank Balances in Various Project Implementing Groups as per 30, June 2021 Bahance as at 30th June,2021 (Kshs.) Component One DA \DAB 181.826,854 J'AH1 163,756,489 LAGDERA 13 1.356.437 Total 476,939,780 Component Two DAADAB 141.166698 FAF'l 64.632,000 LAGDERA 98.310.923 Total 304,109,621 Component Three DAADAB 79.565.349 LAGDERA 51.539.500 WAJIR SOUTH 364,549.563 TURKANA WEST 81.197.966 Total 576,852,378 Grand Total 1,357,901,780 Ihe Prior Year adjustment is in respect of various Sub -ProJects. Community Groups (CGs) and Labor Intensive Public Works (LIPW). implementing Bank accounts across the five sub-counties which were not utilized as at 30th June 202 1 and were excluded in the cash and cash equivalents now expended within the financial year 202 I -20221 KDRDIP Project Reports and Financial Stafements For the financial jear ended June 30, 2022 14. APPPENDICES i. Signed confirmations from beneficiaries in Transfers to Other iovernment lntities ii. Bank Reconciliations statement as al 30* June 2022 iii. Board ofSiirvey Report iv. Special Deposit Account(s) reconciliation statement(s) v. GOK IFMIS comparison Trial Balance V RV Ifl \VO0P kF.ic'NR SPI (i \ P'RO( ~R 1i' V 1)l` P\R I N'FN i (F DI \ H PN \RI \l D Ml \- IId ,. ken)a, 3~ Deulpmemn Respon eø I0 i phI~cment impa;ei s Projct "I> R 11P \N hen repl) plei,-e quoC: REF:KDRDIP CPK\11x I he National Projeet Coordinator NPil, \ XRORI Dear Nladam, RF:,-CK-NON N I O 212,21122 -Af PRO,1LC)\\N COII M i aO CKnou\ hLedg the t'0|Ion ng .\ I | for 23C i 2e1V Scc aind k,m1Iunitv troups Ret. Nv \R 2'.Z 22 V I 4 a:s1< ow receled øn I l 1"c} 2. KllM (i -YN, ancrlh SCamScaniner REPI I.IC oFl KFNVA\ NJNIsIRA OV Pj Bl.lt SERVICE . GEINI, I IOR CH /1 INS AFFAIKS AND SPECIAL PROGRANIMIS DEPARTM1ENT OF DlIWKOIN OF ARID AND SENII- ARUD REGONS Keny a lDvelopimtent Re%ponse to l)isplacemeni Imnpact,; Project (KDRDIPJ hen reply please tuote: REF:KDRD)IP/CPC/ADiflN VOL.I 1 21 S'" KISY,201 The National Project (oordinator PR, NAIROBI Dear Iadan, RE:ACK-NOWIFEGEMENT OF 2112121122 AIl PROJE(1S OMMUNITY GROUP S-COND HALF. f bish to acknowledge 1e fl owing A lE. Kr 2021 2022 FY S e coi a lur prujccs nd cmmuiity groips Ref No, GAR 201 22 "` Å Y amouning Ksh i 4{Ž0{ <30 was rCised mi 21 Junc, 1012 and 3006' c c 51 erwrw >-NouniThiLojd" (iorint KDRIIP. (RISN CamScanner REPUBI.3C OF KENYA NINISTRY OF PUIRLIC SERVICI -GCENDER, -ENIOR CT IZEN`N AF \IR SAND SPECIAl, PROGRAMME DEPARTMNTI OF DEVEI.OPMENT OF ARi» AND SE1- AkRID REGIONS Kena Development Response to Displacerment ipacts Project iKDRiDIP) M hen reply please quote: REF:KDRDWP'CPC/A\DMIN/VÄ"(219 26( A pril,2022 Tbe National Project Coordinator NPIT, NAIROBI Dear NIadarn, RE:ACKNOWITEC1EN- OF 202A122N \IE FOR G MIS r Ol l This is to acknowledge the following Al.F1 for 2012C1 2022 Seonl fttoicc operation A.l. Ref. No. GAR '021 AtF amountViL A1 10.93,000 was received on 26' April 2D22 'vi ~\.Farafi Couniy Prolect Coordinator KDRDIP. GARISSA CS Camscanner REPIBLIC0O KENyA MINISTRY (>F PUIcMIERVICE, GENDER, SENIOR F 2121/2022 AlE FOR ARISSA Oil 1( Th is is o acknowledge the following A.L Efr 2<121 rst ha f Pffice -pc5.- A-LL. Ref No. GAR 2021 22 IST HALF AlE amounrun Ksh ] .Pr rece ived on 2 3 September 202 1 \lgha\ Farah (toti Prljcct (oordinator K DR DIP. GAn InA CS CamScanner REPUBLIC OF KENYA MINISTRY OF PUBLIC SERVICE, GENDER, SOCIAL PROTECTION, SENIOR CITIZENS AFFAIRS AND SPECIAL PROGRAMMES. STATE DEPARTMENT FOR DEVELOPMENT OF THE ASALS KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT TURKANA COUNTY Ref:KDRDIP/CIPIU/003SIVOL.2 (17) 13" June, 2022 TO: Mr. Wilfred Omari-OGW, Project Manager, KDRDIP Dear Sir, RE: ACKNOWLEDGING 2ND HALF AIE NO: B141045 FOR 202112022 FINANCIAL YEAR The above subject refers! Turkana County Integrated Project Implementation Unit (CIPIU) confirm the receipt of the AIE NO: B141044 dated 23/05/2022 of Ksh.549,963, we hundred andforty nine millionnine hundred and sixty hr housands,nine and tw nd1 ed only) being 2- Half AIE for sub -projects for 2021/20 FY in kana coun Thank yfor your AMNI COUNTY OJ KDRDIP TAC CC: Dr Ann kinyu2,EBS Project Coordinator, KDRDIP C 1am n L= CamtScanner REPUBLIC OF KENYA MINISTRY OF PUBLIC SERVICE, GENDER, SOCIAL PROTECTION, SENIOR CITIZENS AFFAIRS AND SPECIAL PROGRAMMES. STATE DEPARTMENT FOR DEVELOPMENT OF THE ASALS KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT TURKANA COUNTY Ref:KDRDIP/CIPIU/0038VOL.2 (18) 13* June, 2022 TO: Mr- Wilfred Omari-OGW, Project Manager, KDRDIP Dear Sir; RE: ACKNOWLEDGING 2ND HALF AlE NO: B141046 FOR 2021/2022 FINANCIAL YEAR The above subject refers! Turkana County Integrated Project Implementation Unit (CIPIU) confinn the receipt of the AIE NO: B141 e /05/2022 of Ksh.48,500,000 f rty eight millionfive hundred thousands only) bein I'd HaJfAEfor b-projectsfor, 2 FY in Turkana county HO CO PRT KDRDIP TU Dr Ann Kinyua,EBS Project Coordinator, KDRDIP 1| Page CamScanner REPUBLIC OF KENYA MINISTRY OF PUBLIC SERVICE, GENDER, SOCIAL PROTECTION, SENIOR CITIZENS AFFAIRS AND SPECIAL PROGRAMMES. STATE DEPARTMENT FOR DEVELOPMENT OF THE ASALS KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT TURKANA COUNTY Ref:KDRDWPICIPIU10038/VOL.2 (19) 24' April, 2022 TO: Mr. Wilfred Omari-OGW, Project Manager, KDRDIP Dear Sir- RE: ACKNOWLEDGING 2ND HALF AlE NO: B141046 FOR 202112022 FINANCIAL YEAR The above subject refers! Turkana County integrated Project Implemenqt on Unit (CIPIU) confirm the receipt of the AE NO: B141034 dated 27/0112022 of Ksh.227,I 7 Two hundred and twenty seven million,one hundr an 'enty eight thouse WL* d d and seventy eight only) being I" Half AlE for sub -rojects f2021 022EY Ty&'w1 Th u fo y A. THO1 COUNT P JEO KDRDIPT CC: Dr Ann Kinyua,EBS Project Coordinator, KDRDIP P maSgce LW Cam Scanner REPUBLIC OF KENYA MINISTRY OF PUBLIC SERVICE, GENDER, SOCIAL PROTECTION, SENIOR CITIZENS AFFAIRS AND SPECIAL PROGRAMMES. STATE DEPARTMENT FOR DEVELOPMENT OF THE ASALS KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT TURKANA COUNTY Ref:KDRDIP/CIPIU/0038NOL2 (19) 29 September, 2022 TO: Mr. Wilfred Omari-OGW, Project Manager, KDRDIP Dear Sir; RE: ACKNOWLFDGING I HALF AIE NO: B141022 FOR 2021/2022 FINANCIAL YEAR The above subject refers! Turkana County Integrated Project Implementation Unit (CIPIU) confirm the receipt of the ATE NO: B 14 1022 ' 08/2022 of Ksh. 10,360,0 (ten million ,Jhree hundred and sixty only) to support Count erational tivities, Coordin n monitoring of the sub projects. nk o or your ont u COUNT PRb KDRDIP TU '1 1 4 CC: Dr Ann Kinyua,E Project Coordinator, KDRDIP 1| Page CamScanner REPUBLIC OF KENYA MINISTRY OF PUBLIC SERVICE, GENDER, SOCIAL PROTECTION, SENIOR CITIZENS AFFAIRS AND SPECIAL PROGRAMMES. STATE DEPARTMENT FOR DEVELOPMENT OF THE ASALS KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT TURKANA COUNTY Ref:KDRDIP/CIP1U/0038/VOL.2 (16) 1311.1une, 2022 TO: Mr. Wilfred Omari-OGW, Project Manager, KDRDIP Dear Sir; RE: ACKNOWLEDGING 1ST IIALF AE NO: 11141044 FOR 2021/2022 FINANCIAL YEAR The above subject refers! Turkana County Integrated Project Implementation Unit (CIPIU) confirm the receipt of the ATE NO: B 141044 dated 05/05/2022 of Ksh. 190,300,000 ( One hundred and ninety million,three hundred thoUs dsonly ing i' Half AIE for sub -projects for 2021/2022 FY in Turkana county ou fory ur cont ed'support A IOM COU PRO. CT KDRDIP,TUR A C CC-. Dr Ann Kiny Project Coor ator, KDRDIP IM CanScanner MINISTRY OF PUBLIC SERVICE, GENDER, SOCIAL PROTECTION AND SPECIAL PROGRAMMES STATE DEPARTMENT FOR DEVELOPMENT OF ASALS Kenya Development Response to Displacement Impact Project (KDRDIP) WAJIR COUNTY Tel: +254723 33 99 93 County Project Coordinator's Office Email: saIemaac2@Rmail.coM Private Bag When replyIn& please quote Wajlr, Kenya Ref: KDRDIP/WJR/NPIU/ Vol 1(71) 29th -May 2022 The Principal Secretary, State Department for Development of ASALs Dear Sir, RE: RECELIPT OF 2nd Half AIE 2021-2022 FY KSHS 3382352.617 This is to acknowledge receipt of 2 Half AlE for 2021-2022 FY, Ref No WAJ 2nd half 2021/22 FY AlE dated 19/05/2022 amoLntig to Kshs 338.352,617 for subprojects. Vote Sub-Head Item - Account Amount chargeable 1035 1018-01 Various 33605301 1338 35, 617 Regards 4Co4 otCoordinator KDRDIP WVajir County MINISTRY OF PUBLIC SERVICE, GENDER, SOCIAL PROTECTION AND SPECIAL PROGRAMMES STATE DEPARTMENT FOR DEVELOPMENT OF ASALS Kenya Development Response to Displacement Impact Project (KDRDIP) WAJIR COUNTY Tel: +254 723 33 99 93 County Project Coordinator's Office Email: salemaac2iMail.com Private Bag When replying please quote Wajir, Kenya Ref: KDRDIP/WJR/NPIU/ Vol 1(65) 6I September, 2021 The Principal Secretary. State Department for Development of ASALs Dear Sir, RE: RECEIPT OF I Half AlE 2021-2022 FY KSHS 67,981,418 This is to acknowledge receipt of lST Half AlE for 2021-2022 FY, Ref No AIE B141020 dated 26 O8/2021 amounting to Kshs 67,981,418 for office operations and Sub-Projects. Vote Sub-Head Item Account Amount chargeable 1035 1018-01 Various 33605301 67,981418 Regards Coit froject Coordinator KDRDIP Wajir County MINISTRY OF PUBLIC SERVICE, GENDER, SOCIAL PROTECTION AND SPECIAL PROGRAMMES STATE DEPARTMENT FOR DEVELOPMENT OF ASALS Kenya Development Response to Displacement Impact Project (KDRDIP) Tel:.25723WAJIR COUNTY Tel: +4 723 33 99 93 WCounty Project Coordinator's Office Email: salemaac2@amail.com Private Bag When replying, please quote WajIr, Kenya Ref: KDRDIP/WJR/NPIU/ Vol 1(66) 8th December, 2021 The Principal Secretary, State Department for Development of ASALs Dear Sir, RE: RECEIPT OF lI' Half AlE 2021-2022 FY KSHS 14,600,000 This is to acknowledge receipt of 1T Half AE for 2021-2022 FY,. Ref No WAJ 1' half 2021/22 FY dated 30/11/2021 amounting to Kshs 14 600,000 for office operations. Vote !Sub-Head Item Account Amount chargeable 1035 1018-01 Various 33605301 14,600,00 Regards CojProject Coordinator KDRDIP Wajir County MINISTRY OF PUBLIC SERVICE, GENDER, SOCIAL PROTECTION AND SPECIAL PROGRAMMES STATE DEPARTMENT FOR DEVELOPMENT OF ASALS Kenya Development Response to Displacement Impact Project (KDRDIP) Tel: +2S4 723 33 99 93 WAJIR COUNTY Project Coordinator's Office Email: alac2@2mall.com Private Bag When replying please quote Wajir, Kenya Ref: KDRDIP/WJR/NPIU/ Vol 1(69) 30' April, 2022 The Principal Secretary, State Department for Development of ASALs Dear Sir, RE: RECEIPT OF 2nd Half AlE 2021-2022 FY KSHS 9,820,000 This is to acknowle dge receipt of 2n' Half AIE for 2021-2022 FY, Ref No WAJ2021/22 FY 2nd Half AIE dated 20'04/2022 amounting to Kshs 9,820,000 for office operations. Vote Sub-Head Item Account Amount chargeable 1035 1018-01 - Various 33605301 9.820'000 Regards Col roject Coordinator KDRDIP Wajir County FO30 STATE DEPARTMENT FOR THE DEVELOPMENT OF ASALS KDRDIP- ACCOUNT BANK RECONCILIATION STATEMENT AS AT 30.06.2022 CBK KDRDIP A/CCT NO 1000462264 1_ Shs. Cts. Balance as per Bank Statement Shs. Cts 411,296,690.65 Less: 1 Payments in Cash Book not recorded in Bank Statement (Un presented ) ......... (65,296,822.15) 2 Receipts in Bank Statement not recorded in Cash Book (........ 342,176,251.00) Add 3 Payments in Bank Statement not recorded in Cash Book. 4 Receipts in Cash Book not recorded in Bank Statement.... Balance as per Cash Book 1 3,823,617.50 Prepared by: 1CA4 tO)jI-M)0Sign Designation ACutTNW Ii Date I certify that I have verified the Bank Balance in the Cash Book with the Bank Statement and that the above Reconciliation is correct. Approved by: - k Designation Sign Date KDRDIP GRANT ACCOUNT 1. PAYMENTS IN CASH BOOK NOT YET RECORDED IN BANK STATEMENT (UNPRESENTED CHEQ:UES AS AT 30jun222 STATION GARISSA DATE PAYEE CHQ NO AMOUNT 30-Jun-22 faf! projects 39 i 5,800OC.00 30-Jur-22 lagdera projects 40 17,457,050.00 30-Jun-22 dadaab projects 41 15,200,000.00 total 48,457, 050,00 2. RECEIPTS IN BANK STATEMENT NOT YET RECORDED I CASH BOOK DATE DETAILS AMOUNT 3. PAYMENTS IN BANK STATEMENT NOT YET RECORDED IN CASH BOOK DATE DETAILS AMOUNT 30-JuP20 total bank charges 7.55130 31-Augn-20 maint charges 360.90 30-Sep-20 maint charges 360 00 6-Oct-20 intenim sim? 1 26.00 31-Oci-20 min? charges 360 00 30-Nov-20 main charges 360 00 1-Dec-20 intm srn 126.00 31 .Dec-20 fairn charges 360.00 1-Jan-21 intrim lmt 126.00 30-jan-21 main? charges 3000 1 -Feb-21 intrim stmt 12000 27-Fec-21 maint Carges 3000 m-Mar-2n1 ntrim stOt 12,20 31 -M-,lar-21 main charges 363.C0 7-Apr-21 intrim stmt 12600 20-Apr-21 maint chares 36000 1Ma9 21 trn stmi 12600 3'-?-May-11 m ain1 charges 350 .03 9-Jun-21 mrr1 stot 126 03 30-Jun-?21 main? charges 360 003 7-Mar-21 cerlificate of balance 1O06 00 31/07/2021 malnt charges 360 00 30/08/2021 mairn charges 3000 9-Aug-21 rtim simi i126600 30/09/21 main? charges 360 00 1-.c?t.21 intim srm 126.00 7-c-1intirn slm? 126.00 30-Oct-21 maint charges 36000 30-Nov-21 flairt charges 360.00 1 .De-21 rntim siFm 126.00 31-Dei-2 man? charges 36000 10-Jan-22 ntrim slm? 126 00 31r-Jan-22 mrnt charges 360 00 2-Feb 22 mntrim slm? 126.00 23-Feb-22 maint charges 360 00 2-Mav22 interim alm? 128.00 31 Mar-22 maint chlarges 360 00 1-Apr.-22 intom stm? 126 00 30-Apr-22 maint charges 360 00 5-May-22 interim stm? 126.00 31 -May-22 far? charges 360.00 01 u2?2 mteri minim 10 00 30iu22 man? charges 360 00 total bank charges 19,164,00 KORDIP PROJECT GARISSA 1. PAYMENTS IN CASH BOOK NOT YET RECORDED IN BANK STATEMENT (UNPRESENTED CHEQUES AS AT 30-Jun-22 STATION GARISSA CHQ NO AMOUNT 18-Apr-22 fafi projects 65% 458 30,455,750,00 18-Apr-22 dadaab projects65% 459 22,400,090.00 18-Apr-22 Iagdera projects 4C0 9,427,972-00 30-Jun-22 nomad palace 516 49.531.00 30-Jun-22 proct cord 517 189,850.00 30-Jun-22 warsan toyota gsa 518 89,366.35 30-Jun-22 cd t 519 1,568.00 30-Jun-22 palm oasis 520 24,569.00 30-Jun-22 cd t 521 431.00 30-Jun-22 wame kenya agencies 522 17,198.00 30-Jun-22 c d t 523 302.00 30-Jun-22 wamo auto eng 524 282,543.00 30-Jun-22 c d t 525 4,957.00 30-Jun-22 ahmed and sons ent 526 196,552.00 30-Jun-22 c d t 527 3,448.00 30-Jun-22 palm oasis 528 294,828.00 30-Jun-22 c d t 529 5,172.00 TOTAL 63,444,127.35 TOTAL 2. RECEIPTS IN BANK STATEMENT NOT YET RECORDED IN CASH BOOK total DATE DETAILS AMOUNT PAYMENTS IN BANK STATEMENT NOT YET RECORDED IN CASH BOOK 3-Jun-22 Intrim stm 252.00 10-Jun-22 transfer charge 720.00 27-Jun-22 cost of cheque book 2,050.00 30-Jun-22 maint charge 360.00 total 3,382.00 DATE DETAILS AMOUNT 4. RECEIPTS IN CASH BOOK NOT YET RECORDED IN BANK STATEMENT DATE DETAILS AMOUNT r-°� ..- 4, � ,--• р С��� 4С 46 -�д *,S ��.] �� - с�. �. а� L� а.. +--, �. ь... �, '4., rr���г�z -��- �м'^ г,.r r,r r..ь г,� t,s �,э г.э гwз гs П с� с7 � � сз � � � cw г.а r,t '.,� �� t.s r,л м.� t,л `-� i.] I+.7 ВчА rJ !.3 t..1 PJ h3 {J .;�j С'°" Г7 �7 � "-� ` t "S Г � ^-� С/� �; у. tв с et с: f� � �... гч �, �? :� н k н� � � � � т'� � � � � р � � � �т � » 'h П `(} ro.� � 3 З� Г,` а� �_ � � и� а �г � � � � � �' и � � Q Cl С} е � � ' � --i � iй ,^1 �. �: � га с `� . � ��`�i �' й г.�л а� G� Гс7 � .--� � � -�-� у. у �, � � С� � С7 � �7 � � �`r 3� � ° ° •-Э +,�. � `-i � � w w й°� °� г.�л _� t-' � � У � � t�"л c�r, ,'� ?" +�,7 CJ� {� � -х w °' � � х w? � г- w � С��7 '-�'а � � г�s r� �у � w � � � � � о � � ,� ;� с,,Р �..� t.s ,i., г.,, д �; �r, - � � е...� [а �ч � -1 в в�„ . � � � �w � о � �,�„ � л� �' о� � � � r�.t � +� ° 3: � �.�..� � -.�,z � � °cs � �°� ГЭ д v�, сэ 4� С? � ?� � �,' `� -.г � �' �` � � r"� сэ n в г� г.r г,г rws r.s l..а � ... �. � .... � � � � � � L � � � � U Г' С° С'�" [°` � � � � � пs г� и..ч г,а г.� t•a r.л r.r na о с+ о с? Q о о�ст � N t.s t.т r.л t�:+ г.� r�r л� r.i t,:t 3мi EJ N E+s N М7 t..в N ! Ы СI !! Э111 � � � � А Ей д0 � „�, � �у^� '°' д,� �rI йУ L^5 1.1f С+� .�л +..1 1` tn Gч + ob Сх -� о . . �R ... 1 i1 С7 С3 О Qt �С7 t? t7 Q Vи� .. ,. G Э11 � С G С.t7 G С G G г, ` � � !1 S1 � �г вс �рΡ� Q f1 р 11� гг - гг ai ii г i � � с� с,"F- в сз с� с� о а � r� гл л сс оа са оа sю ао ел 1-� ��•т "w °Е.� ьы г.а w�з р� g� сл г. � , г� сл и tл с^� р г.т ¢� .� �,'� -д ыа ы с е'J � 1 мС1 # цi С4 Ь'J 4.ге �' Э СФ ..- м7 � 1 -:ч- L: ч Cri �N С7 U'� -+1 fJi+ ;�' � Gв � •__. .__. .. "J Q? С1 Gw {'J �D а 4 L�:. V' V7 0СУ <3 `La t� �:! �� 4 Сд Сз с� � о �i G� с�о о cs � .-.., Р..7 KDRDIP PROJECT GARISSA ACOUNT NO 1238357954 F.0 30 REPUBLIC OF KENYA BANK RECONCILIATION AS AT 30-Jun-22 STATION GARISSA Sh. Sh. Sh. Balance as per Bank Certificate 108,349,561.90 Less:- 1. Payments in Cash Book not yet recor E d in Bank Statement (Unpre ented Cheqoes) 63,444,127.35 2 Receipts in Bank statement not yet recorded in Cash Book. 63,444,127.35 A Payments n Bank Statement not yet re -orded in Cash Book. 3,382,00 4. Receipts in cash book not yet Recorded in Bank Statement I 3,3B2.CO Bank balance as per Cash Book 44,908,816.55 1 certify that I have v&fied the Bank Balance in the cash book with the bank statement and that the above reconciliation is correct. .......... ...... .......... .............. Signature a ion Date 'lamb, Aft Э � �. . �. ,> � � Fr�i'�ь�ti'�.�1TS 65 � 1 т � � . .. �. . -. . . . .�--�"��.-,-. ,. ' } ,. `°' k�:4.26 fi8nъs117 • �,_.-.. � .: _ �. '� �. w5м� faчJ [�г:*=гТ*+св кFPs�y� ' J�&s.�гчгм НысЬV [y.,yw - . . . � �. � -_. �+ % „�. �* ;v.. � :п 3А :w 34, [и. , ,_ � . н t� -�''-.'� i ! �^L йд�г ' ��,�� . - . . � �� ..... �---� �` ,�,, г.. ,,,,,, 1- 1 n Ь 4- с 1- � ° ] w 1 в � . -. `,� � � s м� � � 43ti ���, а� rw_ .. ;+г ,�,р 1 i* Л'#У �'" Е 1ti С° � М- t i 9 . 7�,i_Vм � _ .,. . п�. ,,. ц у � у-У.� .. . � 7 Q . �1 . � � Р, ' �J+ . �.-..rp рг �у " +�{Sf о р Q ty # �� LY . t.._ ,�*г-гьJ` У- с.м L i�и I *�7 �!t ! 0 0 � . . , .. . � - � . .1, t,. J * н �tiь 3г+ у а �� � "� : �,�.'' S .r,, `` ze �ix►#,� м ��f 6G0 •�л s��� L °lO1fi�QY- �1а s1 +�i4i , � P D 0 � � .Г'� : ' .. � S -� �.��н�1 �[ ].. � о �0 д 0 � . м' � °,�'�' т '+t �; '4'1,� -С1-- �.2943�3 +Zl'{3 р � � . «-.. .,.__ . . . � -.. � - ._- �' F[rQf. -a' ' � - _ , . _ _. _ _ ' t , �. 1- '��1�гоь � ц q Е "� - i'°'t�alC'-С�'д° 2�to� �,1�` $б а . � h л К•� us r-ydk1�"+` (i �• 2.1 :ii% г�.i'� � ��...7 Ь�' ri �ь,,4�1' ьf 1 i `�L1 Ч� I 5 • U О . ь,аw}Уп+ � п '3 ь�6 � о . � ,.�w _ . �� �,,,+*� . 1-tv4с-®ч- t � • . �' , i4�- �'itL�a ' .-.- ьы . " , • 1 i ... �4�17 ' � . � � � -. � . , . - I �5 L` К74-в .. � � . •. А �L+d �..`l[з4�L` � 9 2 �ы � 'kZf�.1 - ` r ' F � �� �k+� С� b ., •-, I� i 3, 3 6 l 7= 5сз , , . , • � �'; �,5 5 3 •�Ga . - ..:� - .. .1 . ._. .. . �.. � . . �. . 1 . , М �� - . ��. . , . � �. , уΡ ,.,1� .�,..� �.' : _ � , , , - �'-...' .. . {�. 4 / � �/' ' F ' � о � 7S^уу 1 � ` � :�" _ М l o. . lц 0. п � • , , , , • .�.` , , , �� . а. . � ,, �o- , 1 � . � � - ., . , . cams�гr�пer ―「님 l ;. . 길／· 灝 ,, RECElf,-- STATEMENT NOT YET RECORDED IN CASHBOOK 342,176,251,00 i AL 342,176,251.00 jwk PAYMENT IN CASHL O < NOT RECORDED IN BANK STATEM ENT 30.06.22 CFAO M)TORS Witholding Tax 2,516.25 30.06.22 Witho1ng Tax Njemwa 3362.05 30.06.22 Witho|ding Tax Wisepro 4,344.85 30.06.22 Witholding Tax Maxate 5,197.40 30.06.22 Witholding Tax CFAO 5,662.05 30.06.22 WithoW g Tax CFAO 6,147.10 30.06.22 Witho- g Tax PAKYLAM 6516.40 30.06.22 Witholc ig Tax Kenya Safari 7,948.30 30.06.22 Kellei i rimi 10,500.00 30.06.22 With. Tax Kenya Safari 11,706.90 30.06.22 Witho Tax Antella 13,189.65 30.06.22 David :kale 14,000.00 .. 30.06.22 Sim : i'yach 14,000.00 30.06.22 Wit n , Tax Kenya Safari 14,482.75 30.06.22 WiP o I Tax Laudrups 24,856.90 30.06.22 Ge Irnau 105,000.00 30.06.22 Sar X - ta 200,000.00 30.06.22 Lucy -jari 370,000.00 30.06.22 Let ,urs & Trvavel 57,000.00 30.06.22 Ra s 88,500.00 30.06.22 Ra s 136,800.00 30.06.22 Ra' s 137,800.00 30.06.22 CFs ORS Kenya Limited 143,426.75 30.06.22 Ab . Dolal Abdi 269,254.85 30.06.22 Nj. 2neral Supplies 191,637.95 30.06.22 W ice Solutions 247,655.15 30.06.22 Re 272,768.00 30.06.22 M -c t( terprises Limited 296,252.60 30.06.22 Ke I n 314,723.35 30.06.22 CF ORS Kenya Limited 322,736.95 30.06.22 CF ORS Kenya Limited 350,385.90 30.06.22 Pa terprises 371,433.60 30.06.22 Ke ri Lodges & Hotels 453,051.70 30.06.22 Th non 896,023.10 30.06.22 Ke ri Lodges & Hotels 667,293.10 30.06.22 An stments 751,810.35 30.06.22 Kri Lodges & Hotels 825,517.25 30,06.22 La· _u enya Limited 1,416,843.10 30.06.22 All ra r Garissa County 48,262,476.65 30.06.22 Da i w Osman 129,704.00 30.06,22 Jol nigi Gaturu 129,952.00 30.06.22 Ab. -,an Mohamed 129,952.00 30.06.22 Frr i roge 129,952.00 30.06.22 Sc i yugi 129,952.00 30.06.22 St l. uleti 129,952.00 30.06.22 m- ir au 129,952.00 30.06.22 G .'ange 130,200.00 30.06.22 B L_Ule 328,524.80 30.06.22 Fr. cel s uya 376,364.10 30.06.22 A 424,203.40 30.06.22 purhan 446,217.90 30.06.22 E n 449,604.80 30.06.22 p 896,023.10 30.06.22 Ji in 896,023.10 30.06.22 A i mugunda 130,200.00 30.06.22 C iR S Kenya LimIted 99,684.00 30.06.22 s & Travel 134,800.00 30.06.22 -,stments Limited 527,800.00 30.06.22 ute of Supplies Management 838,100.00 30.06.22 i frprises 208,580.70 30.06.22 T 1-ax -Tigmun 3,659.30 30.06.22 i ax -Broadband 20,768.95 30.06.22 General Merchants 1,183,831.05 _ L 65,296,822.15 т �� - ! - � - _ v � �. аа �� �; - - Р _ _ �; � , .r" F r r �" ,�° � . - - .�. .-� - � - � 0 - � . г..:�� г�� (� а� tf, г а - ' •` ..� -�. � г � , � г ✓ i ..: з �.; г � г .1 - - ! ��,. Г: - ® _ � - .w � - .. � ,�� � ® - л ^ J ® 'f'. - , - I ,®. Г`. .� - - . _ - " ЛI.. _ .. � ��у у � - ,�� - , .. � У '� у„ - .-. r - - _ �- _ а' 'fJ Г� - .� - _ « ,.�.. г^. - � f# , .,.�. 'Г- ' . . ,_ - л .. r .' - �. � . _, _ _ f, ® л г`. ' о �°л . .. „Р .� _: . , а .... ® � � �1,.- >r - � � _ -; °.., -� �-�- . .. Р . � � .r .А �. � У ®..®. /" Г. ®, J� а ы I: у �° J �-' - ^ �....� r- v � ° ;У _ � . . _ _ � � -,з У � /,.. . м+ - 4. � - �Г. -� � ^Г ' � ...f. +' • • �'` И.� - � (� �. _'1 � �Р^'�А.- - , ....т [., .-. . _ С . . __ !J - _ � � - J�. 11 V - �!! м � "� .,�" г- � ® г^�. - _ , . Р. Ф. - �' i . �ц р .� - о Р � _- г,} � � . м, � � _ � . „._ .� � д г .л - � С r �д н• п ,-� ® .. .. - .�.. � .f . .. . г_ . . . .!� .. , 1 Э f�-г 1,г 1 в .r � 1�1 ,n'J r,l . i - . 1 .1 F �,: И J � i _ , _ � �' ,,, - � __ � .. f � . � � l ' � ,а�А ... �`!� � � �:. � � � '� �.�` . И..: "� . �.. •i� - а�� .� .-. ,� �. ,.. -ц, � �. " �. .� ' ' , п :f L х � .v С _ Ls � � � � '� .�. �_ �_ - . г.'7 � '"� �, . - - � . . - _,J � - _ _ - - _ r � � � v � -, ц .� {Э � ii г� 19917908454731901 PaQcl ofi Results I - I of l 1218 CA 41 DPA'17'i-7.5 CEPTIFICAT--ý KCB Eank Lirr-Aed ýIncnrpcräted in Kenya) CERT2219393613 KCB WAJ1R 12 JUL 2022 . . . . . . . . . . Certifled that the bälance at the CRED--l-, Of KENYA DEVEL924MNT RESP . . . . . . . . . . . . . . . . . . . . . . . A/C 1240386540 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... I . . . . . . . . at the close of buvincý-,s c)n 30 j1ý11 2022 Was KES FIVE I-U.,','--ýz'D AND INENITY MILLION 70tIR HUNDRED AND TWF'cjý,Y SIX THOUSAND HUND ............................................................................... KES- 529,126,446.20 Examimed byý o( P, . ............ -P - https:/1t24r1 4.kcb-ýd.com/BrowserWeb/servlet!BrowserServlet 12107/2022 19917128694731004 Page I of I Results i - I cf I 1218 CA 41 BRANCHES CERTIFICATE OF BALANCE KCB Bank Limited (Incorporated in Kenya) CERT2219393614 KCB WAJIR 12 JUL 2022 Certified that the balance at the CREDIT Of KENYA DEV RESP DIS IM A/C 1253358651 at ~he close of business on 30 JUN, 2022 Was KES FORTY EIGHT MILLION FIVE HUNDRED AND ONE THOUSAND FIVE HUNDRED AND EIGHTY SIX KES 43,5O1,5%6.00 Examined by i SWó$ kance Bran - r h72 https://t24r1i4.kcbad.com/BrowserWVeb/servlet/BrowserServ let 12/07/2022 F. 0. 51 REPUBLIC OF KENYA Date: 5Th July 2022 The board of survey on the cash and bank balances of State Department for Development of the ASAL (KDRDIP) as at the close ofChusiness on 30' June 2022. The board consisting of (Names and Official Titles) 1. Omar Beja D. C. C Wajir East 2. Noor Ibrahim S. C.D. E - Wajir East 3. Francis Wawern S. C. R. 0 Wajir East Assembled at the office of District Cashier at 9:00 A.M (time) on the I" July 2022 and the following cash was produced. Notes.. .. .. .. Sh. Nil Silver.. S. .. .. Sh. Nil Imprest.. .. .. .. Sb. Nil Cheques.. .. .. .. Sh. Nil It was observed that cheques amounting to Sh Nil Cts. Nil had been on hand for more than 14 days prior to the date of survey. The cash book reflected the following balances as at the close of business on the 30T June 2022. Cash in Hand .. .. .. Sh. Nil Bank Balance .. ., .. Sh. 2,384,936.20 The Bank Certificate of Balance showed of Sh. Five hundred and twenty million four hundred and twenty six thousandfour hundred forty six Cts.Twenty (520,426,446.20) Standing to the credit of the account on 30' June 2022. The difference between this figure and the Bank Balance as shown by the Cash Book is accounted for in the Bank Reconciliation Statement (F.O. 30) attached, Date. of.M Bor f......... Members of Board F. 0. 51 REPUBLIC OF KENYA Date: 5th July 2022 The board of survey on the cash and bank balances of State Department for Development of the ASAL (KDRDIP Grant) a s at the close of business on 30'h June 2022. The board consisting of (Narnes and Official Titles) 1. Omar Beja D. C. C Wajir East 2. Noor Ibrahim S. C.D. E - Wajir East 3. Francis Waweru S. C. R. 0 Wajir East Assembled at the office of District Cashier at 9:00 A.M (time) on the 1" July 2022 and the following cash was produced. Notes.. .. .. .. Sh Nil Silver.. .. .. .. Sh. Nil Imprest .. . .. .. Sh. Nil Cheques.. . .. .. Sh. Nil It was observed that cheques amounting to Sh Nil Cts. Nil had been on hand for more than 14 days prior to the date of survey. The cash book reflected the following balances as at the close of business on the 300 June 2022. Cash in Hand .. .. Sh. Nil Bank Balance .. . .. Sb. Nil The Bank Certificate of Balance showed of Sh. Forty eight million five hundred and one A thousand five hundred and eighty sir Cts.Nil (48,501,586.00) Standing to the credit of the account on 30"' June 2022. The difference between this figure and the Bank Balance as shown by the Cash Book is accounted for in the Bank Reconciliation Statement (F.O. 30) attached. Chairman Members of Board 一件！。！ W �• Gлд .� g,s .ы�. �L.д � t,,,) � � .r. {ь} -� {„ь 1 у s ц .._. �у ,. � � � .�. ги �. _ � i � ь s�_.ь ы 4Тг " С+3 � N ь RЭ ь N.ь.-ь �.ь_ь � � , � _. .° J � 4 д� W°� hJ Лi � N� Г� Ф� 4 �. О С Q�' =. о О° Ф� Q 4 Ф в g Q .. {J � :J G1 .� CJ С,� Le1 q г.) � Lл1 W �.,�. Сй W GY й1 Gi {.ь7 � � гл �, rл � сл � гл о л �~, -; �, �, �,� сп ^' tп � tп � с.п Ф и g�n � л � 1 _ �ti .а а n� � ш� .. и� �� _. лл � с.� � Ф®., са � с.а � ®. tn -� а `' N � ГJ � 'J � N � г 7 �' r.� , у �,.р �G � � г. � � tвl � �_k � hF Q А7 � N �, � . � w ®,. .... .®. . 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СЭ .. � � :;5 г� � . _ _+ н } :,=J� +_J t: "t О и� .:'YV ote 1035 State Department for Development of the ASAL Gross Payments Prinlo OnW-Jt-n-22 LASS t Developmer E ,-i-!rture foucher Accc.,unt De.aIs SUBITEM DESCRIPTION PAYEE 3113 1-1035-1035101501-33505301 - Water Supplies and Sewerage LAI,!9ARAHA 3111502-21501132-073 IC499gg C0%1l,-1UNITY ,VATFR LJS P3 ASSOCIATION 3114 Water Supplies and Sewerage BIRTA BOREHOLE MGT 2,600,D00-00 3111502-21501132-073304c999 COMMITTEE 3115 Water Supplies and Sewerage WARADIRISAME WATER 2,800,GCO 00 3111502-21501132-]7q 3O -' -,-'j ,9 USERS ASSOCIATION 31161-1035-1035101301- - l-'-' -'3()l- Water Supplies and Sewerage BURUKA WATER 2 -,3,000,00 3111502-2.15011132-C711 0199g9, ASSOCIATION 3117 1-10 3 5 -1 G 2,510 1'8 0 1 - 33C 0 E -- 0 1 - Waler Supplies and Sewerage ALANGONDER WATER 2 3111502-71501132-0733049999 USERS ASSOCIATION 3118 1-101 5-IC351011801-336055,301 - Waler Supplies anJ ABAQIJABA WATER 2.u00,000.00 3111502-211501132-073,3041)999 USERS ASSOCIATION 3119 1-1035-1035101a91-33605301- WaterSupCies and Sev, -rage DARDAR WATER 2.000.000,00 31111502-21501132-07330 9999 USERS ASSOCIATION 3122 1-1 D35-1035V)13101-33505101- Water Su p;, s aid Sewerage SARIF BOREHOLE 5,000,000.00 WATER USERS ASSOCIATION 1-1035-10351,01801-33,305301- Water Supplies and Sewerage SALALMAWATER 3,200,000.00 USERS ASSCIATION 3111502-21501132-0733049999 , 5 5 1- 103!5-103510 1801 -33gc53oi - Water Supplies and Sewerage HAM3LASH WATER 810.32100 3111502-215 1132-071' 049q99 USERS ASSOCIATION 3130 1,1035-1035101 B01 -33i O 301 - Other Infrastructure and Civil Works DADAJASULLA ORAHEY 10,000,000,00 1 1 1 312-07 104 q,-)9 BOREHOLE COMM 35SE Other InfrastruGture and Civil Works HAMBLASH WATER 338.5CO-00 3111504-21501 1?2-07 3049999 USERS ASSOCIATION Rehabilitation of Civil Works W,971,190,00 :Aa' r cf Vc e 1035 State or 1he A5AL CLASS 1 Deveiopm cnl 748.724 648,00 lc CC 0 Page 36 of 36 D-1011 KDRDIP REPUBLIC OF KENYA AC No. 1240386 540 PO 30 BANK RECONCILIATION as at 3Oth June.-..... 2022..... Station ......WAJIR EAST KSHS KSH KSH Balance as per Bank certificate 520426,446.20 Less-- _ 1. Payments in Cash Book not yet recorded in Bank Statement Un resented Cheques) 518,04 , 10 00 2. ReceiPts in Bank Statement not 518,041.510,00 yet recorded in Cash Book ....._______ Add-- 3. Payments In bank statement not yet recorded in Cash Book... PReceiptsinCash Book not yet recorded in Bank Statement Balance as per calculatlon. balance as er cash book 2,384,936,20 difference PP2 PP3- PP4 PP1 i certif hat I h e verdied the Sa above Reconiaton is rre Sis9a_ Date PAYMENTS LN CASH B OK NOT ETRECORDED IN BANK TA iE T C-EQUES> ICIUECHEQUE DATE PAYEE AOUN Wo. Date AMOUN70,2 55 ý1 .10.20 Undercast 2.00 45870.A280.00 169 21.12.20 Com of VAT 7.018 00 -58 .-- 000 4,20 Undercast.1 00 459 30.6.22 Operations 66,030,00.00 26 8. 4.21 Conof VAT 4,117.00 461 30.6.22 Operations 324.438.617.00 364 .074,00 464 30.6 22 Operations 123.c86,570,00 36 31.1.21 Com of VAT -253 .A r9 376 3 L 1.22 Com of'VAT 9,-5,030 6.2'' D/A \Vajir [ 259,000.00 381 31.1.22 Curmof VAT 2- , 2.00 465 30.6.22 DIA WajIr~ 252,000.00 382 31.1 22 Com rofVAT 603.00 466 30.6.22 D/A War 1 257.60000 389 31.1.22 Com of VAT 8 198 00 467 30.6.22 D/A War 522,000.00 391 3 l 1.22 Cem of VAT 2.586.00 468 30.6.22 D/A Wapr i 00,000.00 406 83.22 Com of VAT ¯104.00 470 30.6.22 Somal Gues 34.000.00 409 8.3.22 Com ofVAT 2.079^00 471 30.6.22 Falhad Ser 757,735.00 41 3,3.22 Com of VAT 1,900.00 472 306. Com ofVA 4,297.00 415 24.3.22 Com of VAT 909.00 473 30.6.22 Kampal A 84,919.00 446 19.522 Com of VAT 1,504.00 474 30.6.22 Com ofVA L489.00 441 19.5.22 CCom of VA T 8.846.00 469 30.6.22 D/A Wair I 646364.00 443 19.5.22 Com ofVAT 5,656.00 475 30.6.22 aifB/Mart 3 9,05 2.00 446 -19.5.22 Com of VAT _ ,20- 476 30.6.22 COm of VA 5,948.00 517,842,510.00 477 30.6.22 Al Fatah Booksh 195,569. 0_0 478 30.622 Com of VAT 3,431 00 518,041,510.00 D-1011 KDRDIPGRANT REPUBLIC OF KENYA AC No. 1273 35f 651 FO 30 BANK RECONCILIATION as at 30th June ............ 2022. .Station.....WAJiR EAST ...... ........... KSHS KSHS KSH Balance as per Bank certificate 48,501 ,586.00 LessA I__________ _______ 1. Payments in Cash Book not yet recorded in Bank Statement (Unpresented Cheques) 48,501,586,00 2. Receipts in Bank Statement not yet recorded in Cash Book 48,501 586-00 Add-- 3. Payments in bank statement not yet recorded in Cash Book... Receipts In Cash Book not yet recorded in Bank Statement Balance as per calculation. balance as per cash book difference PPi PP2 PP3 PP4 48,501,586.00 I certify that I have ver iled tie Bank Balance in the cash book with he barXStatenent an above Reconciliation is correct- 1 1 v - Cu4 Si nature esi q Dat6 PAYMENTS IN CASH BO OT YET RECORDED IN BANK TA T S) CHEQUE PAYEE AMOUNT CHEQUE UATE PAYEE AMOUNT No. Date KSH 9 26.6.20 Com of VAT 842.00 is 30.6.22 Operations Mgr KCB 48,470,00000 30.6.22 D/A Wajir East 30,744 00 48,501,586.00 � Ф С? Q С� ��� 4 �w tц --- - - - - � � 4� 9 4 � г�_t . � °%� ':' � г ё s-�y � С+ - - - - г -.� Сч сх с°; ^л +r+ wд �] -.а .с. ь+ ..в с7 � � �r. � Г? т,*�, 'С7 � ti. +� � L r_ � � �. +� s. �. ", +� 4., '-- г.`ri � � "� rj н` � �` ..� С � С � t" �'�' � � `� Z � � � � � � � � � `° � � " ь�' � °"` Г . Г Г' . � ,� � ' Gs ч� . 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I `' п � �� ;�s � iь � � , l гр "' а А УЕ � .� � !i� � � ' ,�1А . . ��.,7` (Y С3 U - У' "� I � . � � �~... � ' G7 - • t с. �i о г'а {э � г"-а о r,s .. � �? � R tr+ 4г �� v,.� +.л - б . с� ",.,� ., ii � � - - � �i. '� Q `=` _ � si f, г ` �? i � .� � :� ._ � • п � f, J д]. � =' -� `f I � � -. • г ` Г � �.. �.... �г_а � t � � I1 � � 61 С 4 sI С7 � � 1 и � CrS � 11 �1 11 С� 'l � �! га А i� � �F w w �з r � 1 k t..ь с,� w_ ус3 �_ О_ _ �' `Cj ' 2' �I�. ..:-� �;л iл � 'д д :оа � '� Сд�. �„ �' i --, _-. w w цэ - -- � :-'i n � ._ r� с+ о. � N t.г �з . С3 '� �� С� СЗ <а �� !7 О Са � '-" �.... �i i с� G7 ��� G7 Сз г� Gэ Сз Ф. + � С7 "-л Results i of I CA 41 KCB L"ni-ed (In C,:, I:P d ri Kenya) CERT221-97,9 5 2,ýj 9 KCB LODWAR 16 JUL 2022 .......... CertýEied that 'ýle balarýce at the Cý -"JYA DEV TO . . . . . . . . . . . . . . . . . . . . . . . . . . . . A/C . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . at the Close of business on 30 JUN 2022 WaS KES E I G'-ý ----ED AND ELEVEN MIZLION TWO ýýUNDRED ':ýL LIGHTY uNjý 'lHOUSAND SIX EU-2NDR . . . . . . . . . . .. . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . KES 811,2ý1,682.20 .......... Examined by rc ....... tu LO ......... ......... tu Yan ger s,, ualitY CO-nPliance Bcanch Manam?r https:i/t24r] 4.kebad.comiýBrowserWeb/servIct/BrowserServlet 7/16/2022 Reu f i Page i ofi 1218 CA 4j 1 ANCS CERTIFICATE O C KCB nk Li,,ited (Incorporated in, Kenya) CERT2219795250 KCB c 16 JUL 2022 Certifed that the balance at the Of1 KDRDýPTRKNGAT A/C 1273370635 - t'le clcse af business arn 30 JUN 2022 was RES FORTY EICHT mrLLION FOUR HUNDRED ANDNIEY£UTHUADSh U1RaNDIT .................... URTHOUSAND SIX HUNDRED AND SIXT KES 48,494,660.00 .... Examined by -........ r ~sU~  i.~.,½.....i...E...--'It M aege Quality $ ca plialce .... a https://t24r14.kebad-com/BrowserWeb/servIet/BrowserServ let 7/16/2022 MINISTRY OF PUBLIC SERVICE, GENDER SENIOR CITIZENS & SPECIAL PROGRAMMES F.030 STTE zPARTMENT FOR ASALS KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT MAIN ACCOUNT 2ANKER:KCB LODWAR ACCOUNT NOC 1238459889 REPUBLIC OF KENYA BANK RECONCILIATION AS AT- 30-6-2022 K:h. Kh Batanice as per Rank certificWteKssh L Payment in Cash Boo not yet recorded in Bank SItatIement (UnPresesnled Cheques) .., 806,994,320,20 2 Receipts in Bank Statement not yet re.cord., i dd Cash Book -,. 0.00 80899432020 4,287,36200 3 Payments in Bank Statement not yet recorded in Cash Book.. 4 Receipts in Cash Book not yet Recorded in Bank 105.116.00 Sta 0.00 105,116c0 -105,016,00 Bank Balance as per Cash Book ce 4,182,246,00 1 certif that I have verified he. EBank 2zalance n the Cas book with thle B,nk t eoclito s orc t~~~ ~ ~ Ih Nbe Reco neci t ion ri icorreet . .CCOMU~ NTT S ure ate 1. PYM~~ INCAS BOK No Y~r REORDD I BAN STTEMNT UNPRESEN D CHEciU.Es 0-TE CHEQUE PAYEE AMOUNI' 2 DATE Ksh. No. DATE PAYEE AMOUNT ~5 2,879 KR V0 Ksh70. 17 a,, 2020 KRA VAT 879.00 1023 26.4,22 KRA VAT 736 01220 20 KRAVAT 3621100 1126 20.062022 COMP 11 CPMC'S 12,570.00 6 0421 KRA VAT 59400 1128 20 06 2022 NA KOSI LOUNGE 442,GE3 13 29.10.21 KRA VAT 2,06900 1129 20 062022 KRA VAT 7,70-00 13 29.10-21 KRA VAT 7,40700 1130 20 02022 TAAMLAND ENT 6000 5 29.1211 KRA VAT 846.00 1131 20.06.2D22 KRA VAT 65,31000 .5 10 12.21 KRA VAT 01O32 20.062022 NAKOSJ LOUNGE 10 1221 KRA VAT 1,328 00 1133 20 08-2022 KRA VAT 21.00 . 12,21 KRA VAT 51700 1134 20,06 2022 TAAM,N ENT 00 3 1012.27 KRA VAT 127700 1079 17,05.2022 NAPOPONGOIT CPMC 4.412 000 00 3 10.12,21 KRA VAT 1,26 1135 20.06.2022 KRA 1, 11 KRA VAT 50.00 5 KAKUMA GREEN BELT 3,000,00000 7.01,22 KRA VAT 3,510.00 189 17 05 2022 SONGOT GREEN BELT 4.412,000.00 0.01,22 KRA VAT 4,310.00 1089 17.05.2022 KALOPEYEl SET G BELT 6,000.00000 10 01 22 KRA VAT 517.00 1140 24.06.2022 KoD GRANTS 50,000.00 0 01 22 KRA VAT 155001141 24062022 AONI THOMAS 25,20000 9422 KRA VAT 431.00 1142 24.06.2022 OBADIAH KORIR 35,000.00 9.4.22 KRA VAT 5,38200 1143 24.06,2022 TIMOTHY ES i.YEN 21 000 00 9.4.22 KRA VAT 7533 0 1144 24 06 2022 EDWIN NABUiN 21,000 00 94,22 P J RA VAT 43.00 1145 24.06,2022 ARNOLD ELM 12,600.00 24.6,2022 PROJECT CORDINATOR 30 00 1146 24 062022 JAMES KANYIRI 84 000.00 24,06,2022 PROJECT CORDIEATCR 47,305.0 1147 28,06,2022 ORADIAH KORIR 84.00000 28202022 PAUL EYOLE0 06.2022 RA VAT 300 方 藝華丰華讓讓 j•｀ 尸馴 〕 i l } l STATE--...-."' vr Ut=VULUTION & ASAI-s DEPARTMENT OF: DEVEI-oPMENT OF ASALS F.0 3( KENYA DEVELOPMENT RESPONSE TO MSPLACEMENT IMPACT,5 PROJECT GRANTS ACCOUNT BANK.KCB LODWAR AC NO:1273370635 REPUBLIC OF KENYA BANK RECONCILIATION AS AT: 311.06.2022 STATrON; TURKANA Balance as per Bank certificate Ksh. Ksh, Le,ss- 4 -,ýo 1 Payments in Cash Book not Yet recorded in Bank Sta'e,ýiený (Unpresesnted Chequetý ___~48,500ý000_00 2 Receipt-, in ý2a,k Statennent not yet recorded in Cash Book 0 __0 -o-- - - - -, _:ý 8, G--. 00 3 P,-ýYrne-týý in 2ank Staternent not Yet rerorded in 188, 00 22 99 - ýo 0 Pc ce Pks in Cash Book not yet Recorded in ýl St,3terrent.-. 0 oý ----0.00 ------ 18.02 _g.00- 18,029ý00 Bank Balance as per Cash Book 12 ý589.00 cerVfy that l have verified the Rinconciliation is correct, -nlrfandthatthe above ... ......... re DesIgnation Date 1-PAYMENTSJNCASHBO KNOTYETRk=CORDEDINBANKSTATEMENT(UNPRESENTEDCHEQU S) CHJEQUz No, DATE PAYEE AVOUN7 CHEQUE PAYEE ANiouý4, Ksb. No. DATE h. 0-00 Q 1. PAYMENTS IN CASH 1300K NOT YET IN BANK STATLMENT (LINPRESENTED 2. RECEIPTS IN NT N; CHEQUE ED IN CASH BOOK CHEQUES PAYEE AMOUN-r AmOUN- No. DATE Ksb. Ksh. 17 28.06ý22 C-GMCIS-17 __"oo,000.00 18 28.06.22 LORM7 ý-fEALTH FA -~ - ---U---EALTH FACL-v CP2 0 - - - _8 2000 000 00- 3. PAYMENTS N BANK STATEMENT NOT YET RECORDED IN CAS ASH BOOK 4. RECEIPTS IN CASH E3 -OK NOT YF DETAILS RECORDE IN BANK STATEMENT 3007 2021 BANK_CHARGES Ash. DAILS Amouw 3.0.2021 BANK_CHARGES 30.112021BANK C-ARGES --0 - 31- 2.2021 BANK CHARGES -_ 31 .2022 BANK CHARGES 1060,- 1.2021 BANK CHARGES - - 2.04.2022 BANK CHARGES - 080.00 3103.2022 BANK ____ý dANK CHARGES 30,062022 BANK CHARGES-- 31,5,022BA K - -1580.00- -C TOTAL - - - 18,-2900 � �ГLTRI�Л1й1��;� Г+ `" ТΡ� 4.,�r� �+ Э��1в:.Ь�1г�}j�T г�Ё, Л,��С,I � � � . . . "-'�----� �--�-~ ��+5 i'C7R Т1IГ 1зFF�C?I} П\ 1 Е РУtti[) 1 1} i;I: 1 �NЛ�1УГт З1)'З'Fi J�1;'� � �.`�_'-°-- �'�_� , А, �` Т}г_�г.fггР71(��� У '' GNi.1tiГ.S . � -� t ��� �1f. 1 { i��i?,1�сп-Р """"'г � � � . . � . _z -,���F f� t 1_ ; L� j �3 f� г,.. _'� [. � г i f� Т.�:-) ��-- г . 4�t3�Т�. r.urnг �� �-`'� �J�� �; l ���ti�~ 1; ��`1 �-�t 1гL � J 4{ l! � �(.4�`и�,(-'S i г,:�.гr � " 1 r,iГ f�?СОЛ�Г.''�1 � r С������ Э' ��5,r4� �- - - - . 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':�-�--t--_:�.- ` � '_"� � ,г. i- � , ,. -- - г . ..., k. ...... _ ..* 1 , _ �, .,.�� � . � 1 ACCOUN-r STAT£MEN-, ct,sto"r; I Account: 1238459889 K"YA OZV RESPOýjSE To Dig fMpýkCrS 15-5-, 23 Produelt Naneý EntTepreneur5 Statement perýýd; 01 JUN 2022 Babnce at Pedod Stat TXN DATE DESGRIProN KES VAI Ur: DATE 806,49,,584-20 KES 01 JUN W22 Dt JUN 2022 MON" óUT MONEY IN LEDGF R t3ALANC E U2 JUN 2D22 Cheque W'ýý I LD 02 JUN 2022 VAR S~RY -21,500,0c0.,jo D42.895,20 03 ýlvN -,,022 Ch"ue C HC WAR D 11",ý'UN 2C22 2022 'r W>C CENFR 262.542.295,20 l""O"Se CHW01 ATý "C OBADKH N JUN W22 AT ý0R[ lTý -l- JUN ze22 1,1 ý4 JUN 2Q22 04 JUN 2022 f'P 0Tl E N 04 JUN 2022 21 A 12k4 JUN 20Z2 Opý_ JOEL ý_rJ KA -95,2D0,0ý0 04 JUN 2,ý22 262,148,7ý5,2,9 r,P 04 -rUN 2ý22 -,,0N 19-0oaxo 04 JUN-2022 '2 MAýi F r2 "ý-Ie I ý 'S A r` JUN 2022 04 JUN 2Q22 T ý-- pf_ GýýN (ý4,;UN 2022 PC ý,5 '05 -PJN 2022 A ý, 4 CV A -261,"7-nOS 2U jtjl ýc`J 'Z - 01117 AT Cý JUN Z022 MUSTAFA -14.W1,00 W.ý,uj,,4 F 261.572,'995.20 07 JUN 20ý2 12,1 A r- 07 jUr4 2ý,22 DFC ý--UL E'ýc1r KALA -53.9V1I'm "Il 00 251 07 JUN 2022 125 AT- 07 JUN 2C2I DP-- EiLITAN EKAj KýV -119,000.rio DS jUN 2022 lý"'3tjse CH0001 123 A7. 2,3Z2 DPC EUM ETO AR,,ýOtD ID JUN ,022 Jrr-rd SWIFT Pa AT,DP 2022 C SFATEý DEPT Forý?,rýo cýrýý36 549,963,922-Go 11-1' 3 11,2 17.2D 13 JUN 2022 CL, ý T,Lýr,- 13 2UN 2022 13/ 20 13 JUN 2022 13 JUN 2()2-2 re cý 5-- ýÅ 1.1-D 25 JU!t 2022 P,,ý,211 , , , fý.4 YDBTV C -315 ý,ýx 'lejr: ",",ýAT-ope C 25 JUN 20,22 -21 25 JUN 2,02ý, PC c "G- JUN 29 JUN 2022 8T1.309,613,2D JUN 2022 -4.D34,00 29 JUN 2,02-2 75 ý S ý z, 8 11, 0,5, 579-20 'r3xP-ý,1T-LMvAj,, pý,ý5, 29 JUN 2Q22 -3,879,00 29 JUN 2022 811,301,700 2(} 29 jUýj 2C22 29 JUN 202,2 P251 29 JU N 2022 -2,534,co -27 ý td 29 JU N 2022 811 -257,Q97-2G Fýmt AT-Lmv,ý R po 51 JUN 20Z2 1,J 2 〕一〕〕〕〕〕！! 〕 -ji, BANK] 11,AL KULT YA B NK OF KENYA KENYA F-ii1c Selassie Avcnue P-0- Box 60000 - 00200 Nairohi, Kcnya Telephone: 2860000,1-'ax: -1-TW92 July 27, 2022 CERTIFICATE OF BALANCES ARM Customer: 138661 TATE DEPT FOR DEV OF THE ASAL Balance Da te: 30-Jun-22 Account No Account Name CUUCTICY 1000364228 REC-5TATE DEPT FOP, DEN OF THE ASAL KES 49,648,447.15 1000384239 DEV-STATE DEPT FOR DEV OF THE ASAL KES 342,392,746.85 1000384247 DEP-STATE DEPT FOP, DEV OF THE ASAL KES_ 8,331.,304.15 1.,000384255 COK165-STATE DEPT FOR DEV OF ASAL KES 0.00 1000462264 KENYA DEV RESP TO DISPL IMP LOAN AC KES 411.296,690.65 100-04-62299 KFENYA DEV RESP TO DISP IMP PR GPANT KE5 7,226.43B.35 Lawrence Rweria Joyce Nasieku, Authori5ed Signatory Authorised Signatory Banking Services Division Banking Services Division 蓬 抓 汗 :�� - �s �� ,� 1 ' . � ��� . �," � _3'�.i '" _ . -," - �, � 5����' у г .�1 � а г� ... i `1� � �+. � � �С�� � ,. � � � � � � � С. � � � � R � t � f5 _ су �S С� `�' С1 Ф. '� Э � , в 4 � � � _� � � � � � � � . � � � � � � � �s � .� � � Q� � � � �, � -- �, г, � � �, � � � �� � � � � � � � � � . � � � � n � . � � и - � � � � � � � vD .� � � ; . . �`' � � С? t.r� с,,,, .` � � � tr} � ,� � � � � � ® � � � � � � , . . ь . ... �. ., ` I' . .�. � С] � � �: � i - -- �--�-� : -� -_ �-- -�.` _- _ ._ _ � j 65 PAYMENTS F.O. 26 (Smafi) Tb J Cheque sh, CU- Sh, CU. Sh, Nøý NG. LJ- mt4ý5]ý- I ot Q -vý- ýQ ýcý jý1 0 0 ýbooo C ------ IT - - - - - - - - - - - - - - kJ -r! 7 ti - Pi C) So !ý fI gik 별 U ) 치 REPUBLIC OF KENYA F.O. 51 - ----- -- - - ------ ----------------- A,/ Date V July, 2022 ............................................................. ......... Report of the Board ol'Sljr,-'( Y 79 the Cash and Bank Balances of KDKDIP LOAN A/C - 1035 .............. .......... ..... 11 .......................................... Account No.1000462264 as at the close of ...................... ......................................................... ......... 111.1- 1 ............... business on 30" JLi ri e, 2022 I ......... I ................................................................................................................... ......................... The Board, consisting of-_ (NamQs and Official titics) LMr. Kennedy Kathartzu Kimz Chairman ............... ................ . ...... .............................. ..... . ......................................... cri Kinutbia Member ........................................ ................... ................... ............................. 3 . Mr. Samuel O.ola Ojwang - Secretarv ................... 1-1 ............................................................................... ..... .......................... .......... Assembled at !)e )Cj"cc ul The Cashier - State Department for Development of the Asals ........................ ................................................................................................ ,at ..?,.002.m. (time) on the I I" july,2022 .............................. .......... I ........................................................... Notes (Shs. .............................. ........................................ .......................................................... Silver Shs ........................................... ................ I ....... .......................................................... copper ............................................................... I ....... ShS. ............ .......... - ................. Chcau s (as ner details on rc,,'cT c) shs ............ It was obsm ,ed that chcques amounting to -Shs .................................. cts ..M.I L ..................... had been on hand form= than 14 days prior to thedate ofthesurvey, The cash ccns sts of East African currency and does not contain any demonetized coin or notes The Ca kool: rc flected the following balances as at the close of business on the 30th June, 2022 ..................... ..................... Cash on hand shs. NIL ........... ................... .......... 111.1 ................. ..... I ........................... - ........................ Bank balance Shs. 3,823,617.50 3,823,617.50 Four Handred and Eleven Milloin, Two Handred aM The Bank Ceriilic ite of Balance hcn cd a sum of ShS. Mnety Sbc Thousand, Six Hundred and Nlnety ... 1. 1 .................................................................. cts Sixty Five (sh3. 411,296,690 65 cents CIS ...................................... ....... ......................... ..................... ".." ... ............ ............... ... ......... Standing to the credit of the account on -:r0.1J une,..202.2 ........................................................................ ........ ..... .. ..... .. The difference be ,w :c n h 's figure and the Bank B I ince as shown by the Cash Book is accounted for in the Bank Reconciliallon Statenient (RO. 30) attached. ............. 4 1-11 ........ ......... Chairman ................... .............. .......... ..... I ........................ ........ .......................... ... ........... ............................ F.O. 51 REPUBIIC 0F KlENYA Dat 1r Juiv, 2022 rport of the ,oard of Survev en the CA and BnK Ries of KDRDIP GRANT A/C - 1035 Account No.1000462299 as at the close of business co 30` June, 2022 The Board, consisting of-_ (Names and Offåcial titles) ILMr. Kennedy Kathanzu Kinuvu - Chairman 2. Dr. Monca Njer Kinuithia - Meiber 3. lr. Samuel Ogola Ojwang - Sccretary Assembled at the office of The Casher - State Department for Development of the Asal at 9.00 am .ime) on the l1. July,2022 Notes (Shs Silver Shs. copper Shs. Checues (as per details on reverse h It was observed that che9ues anounting to Shs WIL et3 NEL had been on hand for more than 14 days prior to the date of the survey. The cash consists of East African currency and does not eontain any demonetized oin nvr notes The Cash Book ref,e"te: the following balanees as at the close of business on the 30' ]une, 2022 Cash on hand (Shs. NIL Bank balance Shs. 7,226,438.35 7,226,438.35 Seven MIllon, Two Hundred and Twenty Six The Bank Ceriticate of Balance showed a sum of Shs, Thousand, Four Hundred and Thirty Eight ets Thirty Five (shs 7,226,438 35 centscts Standing to the eredit olf the account on 30h Juune, 2022 The difference between this figure and the Bank Balancec as shown by the Cash Book is accounted for in the Bank Reconciliation Statement (FO. 30) attached ChaIrman Date 1" July, 2022 SPECIAL ACCOUNT STATEMENT For period ending 30th JUNE, 2022 Account No. 1000411384 Depository Bank CENTRAL BANK OF KENYA. Address CENTRAL BANK OF KENYA. Related Loan K) DEVT RESPONSE TO DISP TFA7762 Credit Agreement Currency USD Part A - Account Activity Beginning balance of 1st July, 2021 as per C.B.K. Ledger Account 1,222,232.00 Add: Total Amount deposited by World Bank 193,355.90 Total Interest earnings if deposited in account_ Total amount refunded to cover ineligible expenditure Deduct: Total amount withdrawn 1 222,232.00 Total service charges if not included above in amount withdrawn Ending balance on 30th June,2022 193 5.90 AUTHORISED REPRESENTATIVE SIGNATURE: CENTRAL BANK OF KENYA DATE __ -- AUTHORISED REPRESENTATIVE EXTERNAL RESOURCES SIGNATURE: DEPARTMENT-TREASURY DATE 0. NOTE:The ending balance as per Central Bank of Kenya Ledger Account and the off-shore Special Account as at 30th June,2022 have been reconciled and a copy of the supporting Reconciliation Statement is attached, KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT STATEMENT OF SPECIAL (DESIGNATED) ACCOUNT RECONCILIATION FOR THE YEAR ENDED 30 JUNE 2022 Credit No.: DA GRANT NO.TF A7762-KE Bank Account No.: 1000411384 Held with CENTRAL BANK OF KENYA NOTES AMOUNT AMOUNT USD USD I Amount advanced by IDA 8,180,000.00 Less: 2 Total amount documented 6,397,782 73 3 Outstanding amount to be documented 1,782,217.27 Represented by: 4 Ending Special account Balance as as 30 June 2022 193,355.90 5 Amounts claimed but not credited as at 30 June 2022 6 Amounts withdrawn aid not claimed 588,86L37 7 Service Charges (if not included in lines 5 and 6 above) 8 Interest earned (if included in Special Account) - 9 Total advance to Special Account Year ended 30 June 2022 1,782,217.27 Discrepancy between total appearing on line 3 and 9 Notes: I Explain the discrepancy between totals appearing on lines 3 and 9 above (e.g amount due to be refunded to cover ineligible expenditures paid fron the Special/Designated Account) 2 Indicate if amount appearing on line 6 is eligible for financiang by IDA and provide reasons for not claiming the expenditures The amount appearing on line 6 is eligible for financing by World Bank and shall be documented in subsequent IFRs AUTHORISED REPRESENTATIVE RESOURCE MOBILISATION DEPARTMENT DATE: ( Dqza' THE NATIONAL TREASURY SP CIAL ACCOUNT SATEMENT _ _ _ _ _ _ For peniod endin 0hJN,22 Accourit No. 1000353988 Depository Bank CENTRAL BANK OF KENYA. Address CENTRAL BANK OP KENYA. Related Loan KE.DEVT RESPONSE DISP.CR6021.KE Credit Agreement Currency UsD Prt A Account Activity Beginning balance of 1st July, 2021 as per C.8K. Ledger Account 1MP-5 Add: Total Amount deposited by World Bank 2I,652,106.96 Total Interest earnings if deposited in account- Total amount refunded to cover ineligible expenditure Deduct: Total amount withdrawn Total service charges if not included above in amount withdrawn Ending balance on 30th June,2022 388.85 AUTHORISED REPRESENTATIVE SIGNATURE: CENTRAL BANK OF KENYA AUTHORISED REPRESENTATIVE - - EXTERNAL RESOURCES DEPARTNIENT-TREASURY SIGATRE DATE o a NOTE:The ending balance as per Central Bank of Kenya Ledger Account and the off-shore Spei Acont Sasat 30th June2h022 have been reconciled and a copy of the supporting R--n---a-o Sttmn -s attached--------- KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT STATEMENT OF SPECIAL (DESIGNATED) ACCOUNT RECONCILIATION FOR THE YEAR ENDED 30 JUNE 2022 Credit No.: IDA LOAN CREDIT NO.60210-KE Bank Account No.: 1000353988 Held with CENTRAL BANK OF KENYA NOTES AMOUNT AMOUNT USD USD I Amount advanced by IDA 66,696,146.51 Less: 2 Total amount documented 34,696,146.51 3 Outstanding amount to be documented 32,000,000,00 Represented by: 4 Ending Special account Balance as as 30 June 2022 388.85 5 Amounts claimed but not credited as at 30 June 2022 6 Armounts withdrawn and not claimed 31,999,611.15 7 Service Charges (if not included in lines 5 and 6 above) 8 Interest earned (if included in Special Account) 9 Total advance to Special Account Year ended 30 June 2022 32,000,000.00 Discrepancy between total appearing on line 3 and 9 Notes: 1 Explain the discrepancy between totals appearing on lines 3 and 9 above (e.g amount due to be refunded to cover ineligible expenditures paid fron the Special/Designated Account) 2 Indicate if amount appearing on line 6 is eligible for financiang by IDA and provide reasons for not claiming the expenditures The amount appearing on line 6 is eligible for financing by World Bank and shall be documented in subsequent tFRs AUTHORISED REPRESENTATIVE RESOURCE MOBILISATION DEPARTMENT DATE: DI THE NATIONAL TREASURY lrl」，L n.8l떼J·ㅏㅗr 飾 - 1 卜， 씸 . ：겨［ &, l · &l‘칙‘ /. 1 l珊 , · [ & Z! l,,& ,.＿〕 슨― l ㅏ 경I N:2. 춈― .[ 」 [ ,―너 「윙 · ：니 ．겸 」 」 .．』쌩 ∼： & ∼［』1戮「 「』 , . 』？.!―『 4[ :‘씰미뜨」ji〕E괴EE씽·므：느＿…EF 」 므 [[ __ 』 必F［쑈 _ _ : _ ·‘ 。 ．『【』뜨霙 ㅡ믐콰닌· , 닌1 - -,,!- 》，,,1,,. ·F」F,:-.\.,! · _ . , · 첬 & 1 · & - 」 · 뜨 긴 _ 뜨므 & & 스노닌 l스섶스 ____ ______ -_ 【 「 __ _ _ _- &_ _ 뜨 긴 _ ·＿ 汶 _ , & · ㄴ & - l · l ．겯뻑 스 _____＿르 _ _＿」 _ _ ＝스 · : _ _ L_ / _ -___ 스스＿ 1 【눕 _ ·＿ , . : ■ \ 으 i_ I ｀· 1 __ _ _ _l [ __ & 쑈 & . 났＿1_ &. 衲 _. _ - - 「 & . 丸』＼ / 綸＾ . .^ . - . 『 겯l & - · - [ & &__ i & : 그－ , - - , - - - 그 & - _ - : -- 71& 77F.F-77F& F 긱77___I-E. 。 . ! , ! 」－ F。 - 1 》 》‘ , .- - 。．&T．슨：Fㅋ．：。．.&－스－- . ―》 -1... 」 ,- ÷ --－ㅣ 「／&［긔 므으트브l스느스브 ..,：。．F;F丁ㅋ「F[ _ _11구E뜨 【 【 1[_ll - 차）77q쐬． 珊· , ··． ·’ ；기 ，근，갼jjles:_l_ .- _ _ l . &. · : . 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