~ OFFICE OF TELEPHONE THE AUDITOR GENERAL APOLLO KAGWA ROAD. General Line: +256- 41 - 7336000 PLOT 2C. Auditor General: +256- 41 - 7336004 Sec. PO. Box 7083, KAMPALA Email· info@oag.go.ug Webs1te: www oag.go.ug THE REPUBLIC OF UGANDA FOR ANY CORRESPONDENCE ON THIS MATIER PLEASE QUOTE NO DCG.S0/304/01/022 18th December, 2022 The Accounting Officer/ Managing Director/CEO Uganda Electricity Transmission Company Limited- UETCL KAMPALA REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GRID EXPANSION AND REINFORCEMENT PROJECT (GERP) IMPLEMENTED BY UETCL FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30TH JUNE, 2022 I am enclosing herewith a report which I have already sent to the Rt. Hon. Speaker of Parliament in accordance with Article 163 (4) of the Constitution of Uganda 1995 (as amended). John F.S. Muwanga AUDITOR GENERAL Copy to: The Permanent Secretary/Secretary to the Treasury Ministry of Finance, Planning & Economic Development " The Permanent Secretary, Ministry of Energy & Mineral Development " World Bank- Task Team Leader " The Company Secretary UETCL " The Project Coordinator GERP VISION: "A Model Supreme Audit Institution that adds Value to Society • MISSION· "To provide our stakeholders wtth independent audit results that promote good govemence for better servtce delivery. " I I I I I I THE REPUBLIC OF UGANDA I I I I REPORT OF THE AUDITOR GENERAL I ON THE FINANCIAL STATEMENTS OF GRID EXPANSION AND REINFORCEMENT PROJECT {GERP) FOR THE YEAR ENDED 30TH JUNE 2022 I I I I I I OFFICE OF THE AUDITOR GENERAL UGANDA I I I I I I TABLE OF CONTENTS I REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GRID EXPANSION AND REINFORCEMENT PROJECT (GERP) FOR THE YEAR ENDED 3QTHJUNE, 2022 ... .... .. ..... 4 Opinion ..... ... ....... .... ... .. ....... ... ..... ............ .. .... ... ... ....... .... .. ....... ........ .... ... .... .... ... ... ... ... ... 4 I Basis for Opinion ........ ... ...... ... ................. ... ........... ..... ......... .............. ... .... ... .. .... ........... . 4 Key Audit Matter ..... .... ... ... ... .. ... ........ .. ..... ...... ....... .. ........ .. ..... ..... .... .......... ... ....... ......... .. 4 I 1.0 Implementation of the Approved Budget .......................... ................... ..................... .............. 4 Other Matters ............ ... ......... .. ..... .......... ... .. ............... ... .. .. .. .... .. ........ ....... ... ... ....... ...... . 7 I 2.0 2.1 Project Implementation............ ................................... ............... ............. ............................. ...... 7 Delayed Project Implementation ................ ........................ .................................... .................. 7 I Other Information ...... ... ...... ..... ... .. ....... ... ........ .. .. ... ...... ...... ... ......... .......... ... .... ... ....... ... . 9 Management Responsibilities for the Financial Statements ........ .... ........ ........ .. .. .. ............ 10 I Auditor General's Responsibilities for t he Audit of the Financial Statements .......... .. ........ .. 10 Other Reporting Responsibilities ......... ....... .. ....... ... .......... .. .. .... .......... ...... ... .. .... .. ........ .. . 11 I Report on the Audit of Compliance with Legislation .. .. ...... ... .. ...... .. .... ... ... ... .... .. .. .. ........ .. 11 3.0 Resettlement Action Plan (RAP) Implementation ................................ .............. .................. 12 I 3.1 Compensation along the Transmission Line Route .......... ........ .......................... .................. l2 I 3.2 Delayed Construction of Resettlement Houses .................................... ................................ 13 I I I I I I I 2 I I I I I LIST OF ACRONYMS I Acronym CGV Meaning Chief Government Valuer EPC Engineering Procurement and Construction I F/Y GOU Financial Year Government of Uganda International Organization of Supreme Audit Institutions INTOSAI I ISSAI MoFPED PAPs International Standards of Supreme Audit Institution Ministry of Finance Planning and Economic Development Project Affected Persons I RAP UETCL UGX Resettlement Action Plan Uganda Electricity Transmission Company Ltd Uganda Shillinqs - I USD United States Dollar I I I I I I I I I I I I 3 I I I I REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GRID EXPANSION AND REINFORCEMENT PROJECT {GERP) FOR THE YEAR ENDED 30TH JUNE, 2022 I THE RT. HON. SPEAKER OF PARLIAMENT I Opinion I I have audited the accompanying financial statements of Grid Expansion and Reinforcement Project (GERP) which comprise the Statement of Financial Position as at 30th June 2022, and the Statement of cash receipts and payments together with other accompanying statements for the I year then ended, and notes to the financial statements, including a summary of significant accounting policies. I In my opinion, the financial statements present fairly, in all material respects, the financial position of Grid Expansion and Reinforcement Project (GERP) as at 30th June 2022, and its financial performance and cash flows for the year then ended in accordance with the basis of accounting I set in the financial statements and in conformity with the Donor Reporting Guidelines and Terms and Conditions. I Basis for Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions I (ISSAis). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Project in accordance with the Constitution of the Republic of Uganda (1995) as amended, the I National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements I applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have I obtained is sufficient and appropriate to provide a basis for my opinion. Key Audit Matter I Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, I and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. I 1.0 Implementation of the Approved Budget The purpose of the Grid Expansion and Reinforcement Project (GERP) is to increase I availability and efficiency of bulk electricity supply in the Project areas of Lira, Gulu, Nebbi and Arua. GERP is a five-year Project and its implementation commenced in 2017. I 4 I I I I I I The Grid Expansion and Reinforcement Project is divided into components. Component- A relates to provision of increased el ectricity transmission capacity to meet the power supply needs of Northern Uganda, the West Nile Region and to interconnect the isolated West Nile I Distribution Network to the main Transmission Grid. Component-S relates to addressing the capacity constraints the UETCL is experiencing due to its growing portfolio of transmission projects and Component-( relates to Sectoral Strengthening Support. I I am aware that the Covid-19 Pandemic continues to significantly affect the implementation of several activities. Consequently, a number of activities were not implemented due to I budget cuts and lockdown measures instituted to control the spread of the pandemic. It is against this background that the implementation of the budget was again considered a key audit area during the office-wide planning for the current audit year. I Consequently, I developed procedures to assess the performance of the budget of the Project. I From the procedures performed, I noted the following ; No Observation Recommendation I 1.1 Revenue Performance I advised the Accounting Officer to liaise with Performance of Donor Disbursements for the Period MoFPED to ensure that I The Project budgeted to receive USD. 30,311,916, Out of which USD. 25,773,250 was released, resulting in a shortfall of USD 4,538,666, GoU funds are released as planned which is 15% of the budget. In addition, I The donor funds were not fully released due to delays in completing certain planned activities. implementation of Project planned activities should be expedited to ensure I The Accounting Officer explained that further engagements would be made t o obtain full funding. disbursement of Donor funds. I Performance of GoU Funds The Project budgeted to receive USD 714,286 out of which USD 216,497 was released, resulting in a shortfall of USD 497,789, which is 70% of I the Budget The Accounting Officer explained that they were working towards improving this performance next financial year. I 1.2 Under Absorption of Funds I observed that as at pt July 2021, the Project had an opening balance I advised the Accounting Officer to always plan and of USD. 29,255,99 1 and during the year USD.25,989,746.8 was received. ensure that all planned I The foreign exchange loss amounted to USD 252,848, resulting into available funds of USD. 54,992,890. The Project utilized Only USD. 16,204,365, leaving a balance of USD. 38,788,525 representing an procurements and Project activities, including compensation of PAPs, absorption level of only 29.4%. are implemented in time I The failure t o absorb fund s negates the purpose of funds allocation in addition to denying citizens timely access to services. to enable absorption and service delivery. funds The funds were meant for activities that were not fully implemented by I the end of the financial year and these included· Compensation of I 5 I I I I Projected Affected Persons and Construction of Tran smission Line and Associated Substations. The Accounting Officer explained that the EPC contractor is undertaking I equipment delivery and once delivery was made, a substitutive absorption level of f unds would be made. The implementation of Construction activities and absorption of fund s would increase when the contractor I nvoices. The RAP implementation was being fast tracked I through engagements wit h the various stakeholders to resolve pending cases to allow funds absorption . Progress had been made during collaboration with CGV and area leaders to resolve difficult cases. I 1.3 Low Disbursement of Funds Over the Project Life It was observed t hat t he total amount of credit for the Project is USD 127.3 Million (USD lOOM IDA Credit and USD 27.3M GoU counterpart I advised the Accounting Officer to fast-track complet ion of the various I fu nding). By the end of t he financial year June 2022, t he bank had project components, in disbursed USD 55,230,250 (55.2%) under IDA funds and USD 8,161,920 (29.8% ) was disbursed for GOU funds. The Table below refers. order to increase the funds disbursement and enhance electricity supply I Financing Source Appro ved Disbursed Ofoag e Disburse m ent in t he Project areas. Loan/ Grant Amo unt Amou nt To- Dat e I IDA Loa n USD lOOM USD. 55.2% GoU Co unterpart USD 27.3M 55,230,250 USD 8 ,16 1,920 29.8 % I I I further noted that the deadline for disbursements for the funding (proj ect closure) is 3151 October, 2022, implying the overa ll proj ect progress is behind schedule. I There is a risk of possible cancellation of the Loan, given the slow rate of funds absorption due to delays in project implementation. There were notable delays in the Procurement cycle, Construction I activities have just commenced hence absorption of funds is expected to improve. The Accounting Officer explained t hat Management had increased I activities through equipment deliveries. An evaluation of Project t imelines was done and the Bank extended the Project closure date to Apri1 2024. I I I I I 6 I I I I I Other Matters I In addition to the matter(s) raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements. I 2.0 Project Implementation I 2.1 Delayed Project Implementation The GERP Project commenced in July 2017, with a planned completion date of September I 2022. The Project objectives include provision of; power supply to the Northern and West Nile Regions of Uganda, and infrastructure to enable implementation of; Rural Electrification Program and the renewable energy projects. I Review of the status of physical implementation of project activities revealed that under; I • Component A; Construction of transmission infrastructure revealed that key Project activities are behind schedu le. Out of the annual target of 95% progress, • Lot 1; Construction of 132kv Double Circuit Transmission Lines, only 68% was achieved. I Out of a target of 99% progress under Lot 2- construction of Substations, only 56.8% was achieved . I The details are shown in the table below; Table 1: showing status of Project Implementation I Planned Activity Planned Progress in the Actual Achieved Status of Implementation I Lot 1: Construction of 132kV double Year 95% Progress 68% • • Engineering design at 94% Equipment supplies 83% circuit Transmission • Installation 48% I Line infrastructure from Kole, through • Tower Foundation at 58% (521/897) Gulu and Nebbi, to • Tower Erection at 52% ( 463/897) I Arua (KGNA) Lot 2: Contract for 99% 56.8% Tower Stringing at 0% (0/289km) • Engineering design: 99% Plant Design, • Equipment supply: 77% . I Supply and Installation of 132/33kV Kole • Equipment erection: 67% • Installation 46% . Substation, I 132/33kV Gulu Substation Lot 2: 132/ 33kV 99% 59.3% • Engineering design: 96% I Nebbi Substation, 132/33kV Arua • • Equipment supply 77% . Installation 46% . Substation • The Control Room Building at 60% I completed . I 7 I I I I Due to the contract award price being lower than the budget under component A, resulting into realised project savings, additional Project activities were proposed for implementation. These included; Supply of 132/33kV mobile substations, Installation of 132/33kV power I transformers at Kale switching station, Line bays at 400/132kV Olwiyo substation and Installation of 132kV Variable Shunt Reactor at Kale & Arua Sub Stations. I However, the activities were behind schedule, given that the Project is due for closure on 3Pt October 2022. The delays were attributed to; slow progress of work by the contractor, delays in I compensation of Project Affected Persons, delays in approval of designs by the consultant, global shortage of semiconductor chips and long lead times associated with UETCL/GoU clearances. There is a risk that the Project may not be completed within the set timelines. I The Accounting Officer explained that UETCL had worked closely with both the RAP consultant and EPC Consultant/Contractors to closely monitor construction works progress I and expedite way leaves acquisition . There had been considerable improvement in project implementation progress as highlighted below: Management further stated that the project funder had extended the project financing date to 30th April 2024. However, works for lots I 1, 2 and 3 are expected to be completed by 3Pt March 2023. The additional proposed activities have progressed and are all expected to be completed within the funding period. I I advised the Accounting Officer to closely supervise and monitor the Contractor, complete the compensation of PAPs and address the other bottlenecks to ensure that Project implementation is expedited and activities completed within the contract timelines. I 2.2 Project Implementation and Operational Support to UETCL Sub Component I Component B of the project involves support to UETCL to enhance its project implementation capacity, contract administration and operational effectiveness through technical assistance and modernization of management systems. A review of the status of I implementation of the component activities revealed delays as highlighted in the table below; I I I I I I 8 I I I I I Table 2: Implementation of Operational Support I Component Sub-component B-1: Capacity Activity By end of the financial year, all recruitments were finalized. assessment and project The capacity assessment subcomponent is implemented I implementation support. under MEMO. Sub-component B-2: UETCL's system According to the March 7-24, 2022 Aide Memoire by the I modernization. Including Monitoring and Evaluation tools (at the corporate level), an Enterprise Resource Planning (ERP) tool, and World Bank mission, the implementation duration of this activity was estimated at about 18 months from contract effectiveness but was not likely to be completed within the systems operations, Energy Management, remaining project implementation time and therefore UETCL I and Maintenance Systems among others. was seeking MoFPED clearance/ confirmation that any related activities that may not be completed prior to the project closing date of 315t October 2022 would be financed from UETCL's own resou rces. I However, The Bank mission requested UETCL to review the impact of dropping this activity on t he attainment of the I Sub-component B-3: Financial business plan of UETCL. Project Development Objective. No activities reported as at June 30th 2022 I Sub-component B-4: Biodiversity offset. Tree planting wa s commenced in the Districts of Kole & Oyam; however, ra ins in some parts have been unreliable, hindering progress to an extent. Sensitization however has I been on-going in areas of Pakwach, Lui-Ominy & Lui-Opio The delays were attributed to slow progress of work by the contractor. There is a risk that I the Project support activities may not be completed within the set timelines. This is will affect the timely achievement of the project objectives. I The Accounting Officer explained that forest Restoration activities commenced, and all districts (Terego, Nebbi, Pakwach, Kole and Oyam) received support as budgeted for the non-planting activities. I I advised the Accounting Office to ensure that the Project support activities are fast tracked to enable the project meet its Objectives. I Other Information I The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. I The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon. I In connection with my audit of the financia l statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially I consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated . If, based on the work I have performed, I conclude I 9 I I I I that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard. Management Responsibilities for the Financial Statements I Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accou nting Officer is I accountable to Parliament for the funds and resources of Grid Expansion and Reinforcement Project (GERP). I The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of Donor Reporting Guidelines and Terms and Conditions, and for such internal control as Management determines is necessary to enable the I preparation of financial statements that are free from material misstatements, whether due to fraud or error. I In preparing the financial statements, the Accounting Officer is responsible for assessing the Project's ability to continue delivering its mandate, disclosing, as applicable, matters affecting the delivery of the mandate of the Project, and using the Donor Reporting I Guidelines and Terms and Conditions, unless the Accounting Officer has a realistic alternative to the contrary. I The Accounting Officer is responsible for overseeing the Project's financia l reporting process. I Auditor General's Responsibilities for the Audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financia l statements I as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAis will I always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individua lly or in aggregate, they cou ld reasonably be expected to influence the economic decisions of users, taken on the basis of these I financial statements. As part of an audit in accordance with ISSAis, I exercise professional judgement and maintain professional skepticism throughout the audit. I also: - I • Identify and assess the risks of material misstatement of the financial statements, I 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 I higher than for one resulting from error, as fraud may involve collusion, forgery, • intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit I procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the project's internal control. I 10 I I I I I • Evaluate the appropriateness of accounting policies used and the reasonableness of I accounting estimates and related disclosures made by the management. • Conclude on the appropriateness of Management's use of the going concern basis of I 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 deliver its mandate. If I conclude that a material uncertainty exists, I am I required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's I report. However, future events or conditions may cause the Project to fail to deliver its mandate. I • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all I relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. I From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report I unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh I the public interest benefits of such communication. Other Reporting Responsibilities I In accordance with sections 19(1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements that: I Except for the matters raised in the compliance with legislation section below, and whose effect has been considered in forming my opinion on the financial statements, the activities, I financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them. I Report on the Audit of Compliance with Legislation I In accordance with Section 13 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Project with specific matters in key legislations. I I 11 I I I I performed procedures primarily to identify findings but not to gather evidence to express assurance. The material findings in respect of the compliance criteria for the applicable subject matters I 3.0 are as follows; Resettlement Action Plan (RAP) Implementation I 3.1 Compensation along the Transmission line Route I I noted that out of 3,364 identified PAPs under Kole-Gulu-Nebbi-Arua Section, only 2,952 (87.8%) had been compensated, leaving a total of 412 PAPs not compensated. Significant delays were noted under the Arua Section, out of 633 PAPs, 160 (25%) had not been I compensated. Out of 2,351 under Gulu-Nebbi-Arua Section, payment to 386 PAPs (17%) was outstanding. Details are shown in the Table below I Table 3: PAP Compensation along the Transmission line route Number of PAPs Percentage(%) I Activity 3,364 100% Disclosures 3,244 96.4% I Agreements 3,143 93.4% Disputes Payments 101 2,952 3% 87.8% I Outstanding disclosures Outstanding Payments 120 191 3.6% 5.7% I Overall Outstanding Cases 412 12.2% I The failure to make timely compensation of PAPs and submission of guarantees may further result into delays in project implementation. I The Accounting Officer explained that mechanisms were in place to resolve all the residual compensation matters. They further stated that the residual cases had been reviewed and a third supplementary valuation report drafted and sent to the CGV for review and approval. I The Office of the CGV had been working with UETCL as part of the project supervisory team on valuation matters to ensure emerging issues are handled expeditiously. Meetings had been held with the contractor for Resettlement Houses and deployment of working teams I had been beefed up. Weekly monitoring meetings are held to ensure the units are built in time. The Project Consultative Committees (PCCs) were established and all relevant stakeholders are engaged on a quarterly basis to trouble shoot on any obstacles and jointly I resolve pending issues. I advised the Accounting Officer to liaise with the releva nt stakeholders such as; Ministry of I Lands, Housing and Urban Development, Administrator General 's Office and the Loca l Leadership, in order to expedite the compensation of Project Affected Persons. I 12 I I I I I 3.2 Delayed Construction of Resettlement Houses I The contract for construction of resettlement houses for the Project Affected Person was awarded to Steam Investments Limited at a value UGX 4,578,401,328. The contract I start date was 29th April 2020 and completion date 4th August 2022. It was noted during the period under review that construction of the Resettlement houses I were still on going. Out of the 65 PAPs enumerated as cases that require relocation and resettlement (5 between Kole and Gulu, and 60 between Gulu and Arua), none of the PAPs had been resettled . I The delay in the resettlement was attributed to challenges beyond the control of UETCL, which include; family disputes and lack of Letters of Administration by some of the PAPs, I among others. The failure to restore the PAPs to their original Livelihoods may result into negative I perception of the project by the community and exposes project construction activities to the risk of being stopped by the non-resettled persons. The Accounting Officer explained that 15 Houses had been handed over to PAPs, 10 I houses were substantially completed with final paintings being done before hand over. 23 houses were under construction in 17 locations and work was yet to begin. The overall weighted progress was 58%. I I advised the Accounting officer to ensure that existing challenges are addressed in order to exped~ion and relocation of Project Affected Persons. I I John F.S. Muwanga AUDITOR GENERAL I 17th December, 2022 I I I I I I 13 I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I UGANDA ELECTRICITY TRANSMISSION COMPANY LIMITED (UETCL) I MANAGEMENT REPORT I OF GRID EXTENSION REINFORCEMENT PROJECT (GERP) I FOR THE YEAR ENDED 30 JUNE 2022 I I I Country: Uganda I Imple menting Agency Uganda Electricity Transmission Compa ny Lim ited (UETCL) Project ID number: 5808UG I Project Title: G rid Extension Reinforcement Project (GERP) I Reporting period: From Inception to June 30, 2022 Reporting currency: USD I I I I I GRID EXPANSION REINFORCEMENT PROJ ECT (GERP ) IDA CREDIT 5808-UG FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 I ACRONYMS AND ABBREVIATIONS I cc CDAP Contracts Co mmittee Community Develo pment Actio n P lan I C EO C hief Executive Officer CGV CSEAP Chief Government Valuer Co nstructio n Social Enviro nnementa l Actio n Plan I EMMP E nvironmental Mitiga tio n and Mo nito ring Plan EOI EPC Expression of interest Engineering Procurement Co nstructio n I ESlA FAT En viro nmenta l and Socia l Impact Assessment Facto ry Accepta nce Tests I GRCs Grievance Resolutio n Councils GOU HMMP Government of Uganda Hazardo us Ma terials Manage ment Plan I HSMP Hea lth and Safety Ma nagement Plan IDA KGNA Internationa l Develo pment Associatio n Kole G ulu Nebbi Arua I LFMP Labo ur Force M anage ment Plan MOUs N EM A M e mora ndum of Understanding Natio nal Enviro nment M a nagement Autho rity I N FA PAPS Natio nal Fo rest Auth ority P roject Affected Persons I PDHs Phys ically Displaced Ho useholds PDP P IU Phys ically Displaced Persons Project Implementatio n U nit I PSCP Pollutant Spill Contingency Pla n RAP REO! Resettlement Actio n Pla n Request fo r E xpression o f Interest I RCDAP Resettlement Community Development Actio n Plan RFP SEA Request fo r Proposals Social a nd Enviro nmental Assessment I SEAP Social a nd Enviro nmenta l Actio n Plan TMP UETCL Tra ffic M a nagement Pla n Uga nda Electricity Tra nsmission Compa ny Limited I U LC Uganda Land Commissio n WB WMP W o rld Bank Waste Management Pla n I I I I 2 I I I 1 ~-------------------- GRID EXPANSION REINFORCEMENT PROJECT (GERP) IDA CREDIT 5808-UG FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 J UNE 2022 I I I Table of Contents Page I 1.0 INTRODUCTION .. .. .................... .. .. ........................... ....... .... .................... .................. ....... .4 1. I Background ..... .... .. .... .. .... ....... .. ..... ........ . ........... . ... . .......... . ..... .... ... . . .... .... . . ..... .. ... .. . . ... 4 I 1.2 PROJECT COMPONENTS:.. ....... ... ... .. ..... ...... ........... ..... ........ ........ .... .......... ................... .... S I 1.3 TECHNICAL DESCRIPTION: ........ .. ........... ....... ........................ ..... .. .. .... .... .... ... ..... ....... ....7 I 1.4 STATUS OF PHYSICAL IMPLEMENTATION: .............. ..... ............. ........................ .... ..... 8 1.4. 1 COMPONENT A CONSTRUCTION OF TRANSMISSION INFRASTRUCTURE .. ...... 8 I 1.4. 2 COMPONENT A IMPLEMENTATION CHALLENGES ....... ... .... ...... .... ........ ... .......... 10 I 2. STATUS OF RESETTLEMENT ACTION PLAN (RAP) IMPLEMENTATION ........ ... .... 11 2.2 RISKS AND MITIGATION MEASURES ............. ...... ..... ............ ..... .. ...... .. .... ..... .... ... ...... 13 I 3.0 FINANCIAL STATEMENTS ....... ..... ..... . ... .... .. .. .. .. .... ............. .... ....... ......... ... .... .. ........ 25 I 3.3 Notes to the f"mancial statements .. . ....... ... ... . ..... ... ........ ...... ... .. .. . ...... . ........ . .... . ........ ..... .. . 29 I I I I I I 3 I I I GRID EXPANSION REINFORCEMENT PROJECT (GERP ) IDA CREDIT 5808-UG FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 I 1.0 INTRODUCTION I 1.1 Background The current power supply situation in the Districts ofKole, G ulu , Nebbi, Paidha, Arua and the rest of I the W est Nile region of Uganda is characterized by poor reliability and quality of power supply. This is mainly due to the fact that the districts are supplied by very long 33kV lines which has resulted in I high technical losses, poor voltage profiles, coupled with frequent power interruptions. O ther districts like Arua have no connectivity to the national grid. I The KoleGuluNebbiArua 132kV Transmissio n Line Project is aimed at reinforcing supply to the West N ile region, as well as connecting the W est N ile region to the national grid, coupled with evacuation I of electricity from the Karuma , Agago/ Achwa , Nyagak I and III power projects in order to meet the region's unserved demand . I The proposed G rid Expansion and Reinforcement Project (GERP) will support the implementation of I the Grid Development Plan by fmancing the strategic expansion and upgrade of transmission infrastructure, including a transmission line and substations, with a focus on enabling increased electricity access and the need to accommodate the increasing demand for electricity. T he project is I fmanced by the World Bank through the Internatio nal Development Association (IDA). The main development objective is to increase availability and efficiency of bulk electricity supply in the project I area. I 1.1.1 Specific Objectives The project objectives are as follows: I • Provide adequate transmission infrastructure to meet the energy needs for the Uganda population in the project areas. I • • To provide power supply to the Northern and W est N ile Regions of Uganda. To provide infrastructure to enable implementation of Rural Electrification Program I • To provide infrastructure to enable implementation of the renewable energy projects I 1.1.2 Expected outputs • Constructio n of 132kV Lira G uluKitgum 220km transmisi6n line, and associated I substations. • Constructio n of 132kV G uluO lwiyo NebbiArua 259km transmisi6n line, and associated I substations. I 4 I I I I GRID EXPANSION REINFORCEMENT PROJECT (GERP ) IDA CREDIT 5808-UG FINANCIAL STATEMENTS FOR THE YEAR ENDED 30JUNE 2022 I 1.1.3 Project Performance indicators I • Completion of detailed designs for the project components • Completion of RAP implementation of 132kV Lira Gulu Kitgum and 132kV Gulu Olwiyo Nebbi I Arua transmission lines project affected persons • Power transmission lines constructed, tested, commissioned and fully operational. I 1.2 PROJECT COMPONENTS: I Component A Construction oftransmission infrastructure I This is the major component of the project and it involves construction of the KoleGuluNebbiArua (KGNA) 132kV transmission line and the associated substations. The proposed new 132kV transmission line and the associated substations are intended to cater for the increased demand in the I West Nile region and connect the region to the national grid. I Extension of the UETCL grid to the Northern Region will provide for more reliable power supply at a reduced average cost. This will lead to improved socioeconomic development and standard of living I amongst the local communities within the project area. The new transmission line will also provide evacuation facilities for existing and future small scale power generation plants within the project area (such as the Nyagak minihydro Power Plants) which will in tum lead to the reduction of technical I losses and improve power supply quality and reliability in the West Nile and Northern Regions of Uganda. I This component includes the following sub components: I Subcomponent A1: Construction of approximately 294km of 132kV double circuit transmission line from Kole, through Omoro (formerly under Gulu) , Olwiyo Nebbi and to Arua substations. I Subcomponent A2: This component includes construction of 132kV switching station at Kole. Construction of new 132/ 33kV substations in Nebbi and Arua, each complete with 2 x 32/ 40MVA I power transformers and associated equipment. The 132kV switching station at Kole, will be connected to the grid by breaking into the 132kV Karuma Lira double circuit transmission line. I This subcomponent will also include construction of 33 kV interconnector distribution lines from each of the Gulu, Nebbi and Arua Substations to connect to the existing 33kV network and any other areas I to be identified by the Rural Electrification Agency (REA), UMEME, WENRECO and UEDCL to facilitate rural electrification. I 5 I I I GRID EXPANSION REINFORCEMENT PROJECT (GERP) IDA CREDIT 5808-UG FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 I Subcomponent A3 : Engineering construction and supervision consultant for the Kale Gulu Nebbi I Arua 132kV transmission line and associated substation works. This subcomponent will finance an engmeenng construction supervtston consultant for the I transmission line and supervision and monitoring of the implementation of the Environmental and Social Management Plan (ESMP), and the Resettlement Action Plan (RAP). I Component B- Project implementation and operational support to UETCL I This component is proposed to support UETCL to enhance its project implementation capacity, contract administration, and operational effectiveness through technical assistance and modernization I of management systems. This component is specifically intended to address the capacity constraints that UETCL is experiencing due to its growing portfolio of transmission infrastructure projects. Support I under the component is described below. I Subcomponent Bl: Capacity assessment and project implementation support. I A capacity assessment ofUETCL will be undertaken and its fmdings will serve as a basis for financing activities and expertise to enhance UETCL's effectiveness in project implementation, contract administration, and day to day operation of the transmission system. This subcomponent will also I support GERP implementation, including hiring of specialist consultants to support various aspects of the project implementation, regular and comprehensive monitoring of safeguard compliance measures I identified for the project, and the necessary skills training of UETCL staff. I Subcomponent B2: UETCL's system modernization. I This subcomponent will support an enhancement of the operational efficiency of UETCL through the acquisition of planning and operational tools. These include project monitoring and evaluation tools (at corporate level), Enterprise Resource Planning (ERP) tool, and an audit of the system protection I and control function. I Subcomponent B3: Financial business plan of UETCL. I This subcomponent will assist UETCL to identify and apply analytical tools suitable to better manage its fmancial resources and financial risks, such as accounting software and corporate financial projections and modelling. It will also support UETCL in developing and preparing a business plan for I the company through the help of an independent financial advisor; assist UETCL to identify options I 6 I I I I GRID EXPANSION REINFORCEMENT PROJECT (GERP) IDA CREDIT 5808-UG FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 I to finance its capital investment program; review the capacity of UETCL to negotiate PPA commitments; and include a financing plan to optimize the company's resources and fmancing options. I This business plan will build on the fmancial assessment of the company carried out as part of project preparation. I Subcomponent B4: Biodiversity offset. I This subcomponent will support UETCL's efforts in offsetting the deforestation impacts associated with the transmission line project. UETCL will, in collaboration with National Forestry Authority I (NFA) and the local governments, undertake restoration of tree planting exercises in degraded Central Forest Reserves (CFR) and Local Forest Reserves (LFR) along, and/ or adjacent to the transmission I line corridor. The restoration activities shall be undertaken in line with the respective forest management plans of selected CFRs and LFRs along the transmission line corridor, in areas that are I void of land conflicts. I 1.3 TECHNICAL DESCRIPTION: I The scope of work s f,or th e proposed proJects 1s as the f,ollows. 132kV GuJu Olwiyo Nebbi Arua Transmission Line Proj ect QTY 1 Gulu Olwiyo Nebbi Arua 132kV Transmission Line - 259k.m I (Est. 259 k.m 132kV Double Circuit Structures with initially stringing one circuit with OPGW under this project, the second circuit to be strung in line with load growth and reliability requirements) I 2 Construction of Olwiyo 132/ 33kV Indoor GIS Substation, 132/ 33kV 2x20MVA transformers complete with bays , protection, SCADA 1lot control and communications, 2 x 132kV feeder bays, 1 33kV bus section bay, 6 I outgoing feeder bays, 2 service transformers Civil Works including guard and plant house 3 Construction of Nebbi 132/ 33kV Indoor GIS Substation I lot I 132/ 33kV 2x20MVA transformers complete with bays, protection, SCADA control and communications, 2 x 132kV feeder bays, IX 33kV busbar connecting bays, 6 outgoing feeder bays, 2 service transformers I 4 Civil Works including guard and plant house Construction of Arua 132/ 33kV Indoor GIS Substation 1lot 132/ 33kV 2x20MVA, transformers complete with bays , protection, SCADA I control and communications, 1 x 132kV feeder bays, 1 X 33kV busbar connecting bays, 6 outgoing feeder bays, 2 service transformers, 2 X33kV Shunt Reactors Civil Works including guard and plant house I [ QTY~ I l32kV Lira GuJu Kitgum Transmission Line Proj ect -"------ 7 I I I GRID EXPANSION REINFORCEMENT PROJECT (GERP ) IDA CREDIT 5808-UG FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 J UNE 2022 I I 1 Lira Gu1u Kitgum 132kV Transmission Line Est. 220km 132kV Double Circuit Structure initially stringing one circuit with -220km I OPGW under this project, the second circuit to be strung in line with load growth r-- and reliability requirements) I 2 Construction of Gulu 132/ 33kV Indoor GIS Substation llot 132/ 33kV 2x20MVA, transformers complete with bays , protection, SCADA control and communications, 2 x 132kV feeder bays 1 X 33kV busbar connecting bays, 6 outgoing feeder bays, 2 service transformers, 2 X33kV Shunt Reactors I Civil Works including guard and plant house 3 -- Construction of Kitgum 132/ 33kV Indoor GIS Substation 132/ 33kV 2x20MVA, llot I transformers complete with bays, protection, SCADA control and communications, 1 x 132kV feeder bays 1 X33kV busbar connecting bays, 6 outgoing feeder bays, 2 service transformers Civil Works including guard and plant house I 4 Lira AIS Substation Extension Extension of 132kV bus bars and for 1X 132kV feeder bay 1 lot I I 1.4 STATUS OF PHYSICAL IMPLEMENTATION: 1.4.1 COMPONENT A CONSTRUCTION OF TRANSMISSION INFRASTRUCTURE I a) Sub Component At and A2: 132kV Transmission line (KGNA) and Substation Works (including 33 kV interconnector) I Contract was signed in July 2020. b) Sub Component A3 : I Engineering Construction and Supervision Consultant for the Kale Gulu Nebbi Arua 132kV Transmission Line and Associated Substation works. The contract was signed on 2YhMarch 2020. T he status of works is as detailed in the table below; I Table 2 showing the status of Physical implementation as at June 2022 Description As at June 2022 I Engineering design at 94% Equipment supply 85% I Installation 48% I Sl. Name of l-i nt Lia meeting was held o n: 24rh Feb. 2022 at NFA r.read Qua rters m . Fo rest I Prepa ration and which NFA took the of the Forest Restoratio n M anagement Restoratio n a nd Associated M anagement lead in the Technical discussions. activities have commenced I preferring the Services for development of the Arbo retum to promo te conservatio n a nd Centra l L ocal and Over view of Terms of Fo rest Ref erence, Forest Implementation Plan I Reserves were public educatio n which and Diagnosis Reports the D istrict is willing to fma nce. concluded with were presented and Approva ls fro m discussed. The I M anagement, contractors also UETCL officia Uy communicated to the World Ba nk about the UETCL Board of presented their draft Directors Solicitor and Commencement Plans with a catch up Plan I taking into account tlte withdraw of Nwoya DLG. Ge nera l. Project Closing Date. I Extension period required: November 22- March 23 (five months) in order to UETCL identify will an appropriate site I ensure Fire lines / Fire brakes monitoring running up to the for Nwoya restoration replacement. I beginning ofrains. Summary of Biodiversity Offset Activities Handled I i). UETCL has signed the Memorandum of Understanding (MoU) with NFA, Terego, Nebbi, I Pakwach, Oyam and Kale Districts. Nowya District did not sign the MoU. ii). Co ntractual Kick off meeting was held on 17'h Feb. 2022, at UETCL Head Office more I specifically reviewing scope of works. iii). Two Technical meetings were convened by NF A; on 24'h Feb . 2022 to discuss detailed I Technical aspects of the Biodiversity Offset, 3rd M ay, 2022 to harmo nize on the tree species I 18 I I I 1 ~------------------~ GRID EXPANSION REINFORCEMENT PROJECT (GERP) IDA CREDIT 5808-UG FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 I iv). District Entry Meetings were held from 31 51 March - 71h Apri12022 both Contractors (Green Village Project Uganda Limited & Felixons Uganda Limited) were introduced to various LDGs I ofTerego, Nebbi, Oyam, Kole and NFA Regional Offices in Arua, Nebbi & Gulu. v). NFA has finalized with the demarcation process of All Central Forest Reserves by June 2022. I I I I I I I I I I I I I I I 1·L_______________________________________________________________________ 1_9~ I I GRID EXPANSION REINFORCEMENT PROJ ECT (GERP) IDA CREDIT 5808-UG FINANCIAL I STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 2.3 GERP PROJECT ENVIRONMENTAL SAFEGUARDS STATUS As guided by the Appraisal Document (PAD Environmental concerns apply to the following: I T he tra nsmission line (about 294 Km), The Substations (Kole, G ulu , Nebbi a nd Arua), Aux iliary sites (materia l, stores, worker's camps, access roads) & Forest Bio mass Restora tion a nd offsets . The Table below shows the status of compliance of the environment impact assessment approval I conditions (NEMA/EIA/ 5242) Compliance issue Project Background Status Remarks As guided by the Appra isa l Environmental concerns apply to the following: I Document (PAD) 2.T he tra nsmission line (abou t 298 Km). 2. The Substations (Kole, G ulu , Nebbi a nd Arua). 3.Auxiliary sites (material, stores, wo rker's camps, access roads) I 4. Forest Biomass Restoration a nd offsets. I ESlA and RAP Studies ESIA was approved by (NEMA): Approva l as per Implementation of conditions commenced. Compensation under RAP is at approx. 86% for the I Certificate No. 9453, date 3rd entire stretch , and 99% cleared for Kole - Gulu February 20 17 RAP approval by the C hief Government Valuer (CGV): section. (currently implementing 3'd Supplementary) I Approval by CGV Permits Obta ined The following permits were obtained; The permits we re obtained . I ! .Approval Permit for Environmental Impact a nd Studies Socia l 2017 I (NEMA/ EIA / 9453) 2. T he Wetlands Permit. I 3. No- objection to institute Operational Changes at the River Nile Crossing; Obtai ned I fromNEMA 4.The Forest Permit (Mo U I under Forest Offsets to cater for this) from NFA 4. Road Crossing and Traffic Determined critical road areas affected by the line I Control; (UNRA does not iss ue corridor. Permits but will be no tified ii). Identified and georeferenced a ll major road du ring stringing. crossings along the project. I iii). Evalua ted likely effects of the project on traffic flow, humans a nd animals. iv). Ve rified black spots. I I I 20 I I I 1 ~------------------~ GRID EXPANSION REINFORCEMENT PROJECT (GERP) IDA CREDIT 5808-UG FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 J UNE 2022 I S. Uganda (UWA) Wildlife Authority UW A gave a clearance as concerns the Animal migration routes and protection guidance. I I 6. Civil Aviation Authority (CAA) Proximity of the distance CAA clearance was issued as concerns the distance from the transmission line corridor to the Arua, Nebbi and from the transmission line Gulu) Airfields. I corridor to the Airfields of Arua , Nebbi and Gulu). Contractors i). W orkplace Registration Have been secured and displayed for the I Obligations and Compliance enforcements Permit from Ministry of Labo ur, Gender and Social Development. Transmission Line and Substation Contractor. ii). Water abstraction Permit Substation Contractor has secured the Water I (from DWD) , for boreholes or wells for water Abstraction Permits . Permit Numbers:- (GUL903 /GP-1002/2022/NN, KOL02/GP- abstractio n. This applies to Lot 100312022/NN, ARUA912/GP-JOOJ /2022/NN, NEB I 2 & Lot 3 (S ubstation Contractor). iii). Approval of the Camp Sites (914/GP-10041 20221 NN Trans mission Line Camp Site & Storage yard and Storage Yards. Approved and Issued by NEMA . I Substation sites & storage yards have been Approved and Permit issued by NEMA. iv). Approval by NEMA / The contractors got a pprovals from the respective I District for burrow pits/ dump sites & restoration plans. Districts and signed agreements with the land owners as well . Due to high quantities of marram required the Transmission contractor has prepared ToR for NEMA approval. The top soil from the I substation site have been kept for restoration purposes . V). Health and Safety Pass for Transmission Line Contractor carried out Medical I Workers (working on heights) for working in dangerous places & heights. Checkup for Staff and conducted training of workers at height a nd issued height Pass. I ,- One major component under GERP is the proposed Biomass Restoration and Biodiversity Offset subcomponent which is aimed at restoring landscape resources especially flora, to among others I compensate for the induced loss as a result of the project but also contribute towards carbon sequestration and improve the carbon foot print of the project. So, far a number of activities have been undertaken from September to date with the World Bank guidance as reported in the table below; I I I I I 21 I I GRID EXPANSION REINFORCEMENT PROJECT (GERP ) IDA CREDIT 5808-UG FINANCIAL I STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 Activity Action carried out Status/Way forward I I UETCL and NFA carried out a The main purpose was to estimate The Survey was restricted to CFR and Baseline Survey for forest Restoration the current biomass (Give a clue on LFR that passed the set criteria for planting in Central Forest Reserves how much) before start of the selection and these included the and Local Forest Reserves restoration following: Laura & Odruwa 111 Arua/ Terego, Achwera in Nebbi, Packwach Alwi , Lui Oming & Lui Opio in Pakwach, Anaka in Nwoya , Abera, I UETCL and NFA carried o ut Amuka and Lagute in G ulu & Atan in Consultations and Sensitizations on Forest Restoration with communities neighbouring CFR and LFR in Team discussed the Social Risks associated with the Forest Kole districts. I Burco ro village (Gulu), Dula village Restoratio n and the mitigatio n (Kole), Oringi village Terego subcounty (Arua), Achwera Forest (Nebbi), Packwach Forest Reserve meas ures put in place to ensure sustainable livelihoods for adjacent communities. i). Collaborative Forest Management (CFM) as a means of involving the communities and providing benefi ts to I the commun ities for example Bee I (Packwach) On 18th 21st Feb. 2020. Keeping, picking of mushrooms, medicinal herbs were discussed. ii). Commun ity members also gave feedback and said that most of the illegal activities have stopped in the reserves and cultivatio n for a few people involved will I end immediately after ha rvesting. iii). In engagement, conclusio n, community after every members together with their leaders and elders I unanimo usly agreed that the project commences and Consent Forms allowing the project to proceed were signed as advised by the Bank. I JO INT meetings with UETCL, NFA and DLGs were held to draft a M oU for the DLGs and also nominate MoU drafting for Forest Restoration with DLGs was done . I Ko1e - A tan contact liaison officers. On 23rd- 25th Sept. 2020. Oyam - lcheme Nwoya -An aka T I C Pakwach - Packech Pakwach I Nebbi - Achwera Arua - Odruwa Nominatio n of sta fT to include: a fmance o fficer, natural resources Draft MoU was discussed article by article and adequate explanation was given in order for the members to ha ve an I officer, environmental o fficer, indepth understanding of the MoU wh ich UETCL and NFA drafted the Forest phys ical planner and land officer during the implementation phase. included both financial and Procurement requirements expected from the Districts. I Restoration Implementation Plan (FR IP) as mandated by the Project Appraisa l Document (PAD) T he World Bank reviewed the FRJ P together with all attachments and I JOI NT meetings with UETCL, NFA issued a No objection / Approval. The Bank advised on procurement and MEMO were held at NFA Head Office on 14'" October 2020. Meeting was held at NFA Head procedure which UETCL did the adjustme nt to ha ndle all procurable items I Office to discuss the comments MEMO and UET CL held FRJP raised by World Bank: 1). A U procurements fo r NFA and DLGs should be handled by UETCL 2). Tree planting a nd other related I Disclosure meetings with District services are should be contracted. Local Government of: A rua , Nebbi, I 22 I I I I GRID EXPANSION REINFORCEMENT PROJECT (GERP ) IDA CREDIT 5808-UG FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 I Kale , Oya m Nwoya and Packwach prior to commencement for its FRlP disclosure of budgets, workplans for Forest Resto ration 3). NFA sho uld provide the specifications and give technical advice during the implementation following the World with DLGs was done in the project bidding process as we11 as supervise I Bank Approval on 19th 22nd Oct. 2020. areas; Kole - Atan Oyam - lcheme contracts. 4) It was agreed that the adjustment in the procurement plan activities should be Nwoya - Anaka T / C done as follows: I Pakwach - Packech Pakwach Nebbi - Achwera i). Raising and Supply of Seedlings ii). Land Preparation, Planting and Tending Arua - Odruwa I iii). Restoration Management and Community Suppo rt Adjustments in number of Lots was also agreed on, from 13 to 4 as follows: I i). Lot I : A rua , Madi0ko11o Terego ii). Lot 2: Nebbi and Packwach and iii). Lot 3: G ulu , Nwoya and Omoro I iv). Lot 4: Oyam and Ka le i). Budgets were presented including work Participated in the engagement and plans to the respect ive D LGs. I sensitizatio n meeting organized by MEMO on Environmental and Social Safeguards Monito ring and ii). The stake holders were also informed abo ut the Wo rld Bank advise on procurement. Supervision by the Supervision iii). The District staff were told that they I Mo nito ring Consultant (JN R). T he sensitizations were held in Sensitized the participants on different the project areas of: Health and safety for the communities Kole w ill be respo nsible for preparation of Technical Specificatio ns and evaluation of bids during procurements of seedlings including presentation of Nebbi and o ther require ments. I methodology to be used during Oyam monitoring by the consultant on JCJ" - Pakwach IZ" March 2021. Koro Sub county iv). Implementation procedures were discussed stating that the ad visory committee will comprise of the M .D of Arua I UETCL addressed all the raised comments fro m the World Bank and provided the Sustainability Plans & NFA, UETCL and District CAOs. v). below the advisory team, there will be the Technical Tea m which will comprise of the Forest Sector Managers, Patrol MoUs for D istrict Local Government I and NFA. And also presented the The World Bank cleared the license Agreement with NF A for docume nts and issued a no objection men, Forest Supervisors, Secretary for Environment and other field staff. vi). The District staff were also in formed Bank's review and clearance on April that the legal document will be the MoU I 9 11, 2021. to guide the implementation process. I UETCL followed the World Bank guidance in which planning and Introduced the independent Consultant to the Project Community responsible to carry o ut E nvironmental and Socia l development of a procurement plan Safeguards Mo nitoring and Supervisio n. I was done. Items were characterized in two groups i.e Procurable and non- procurable . Procurable Items were Briefed communities o n health and safety concerns as concerns the project. UETCL prepared a Bidding put m T hree Lots basing on I Document a nd together with specifications fo r the needed equipment in M ay 202 1 geographical locatio ns; ot I: a. Central Forest Reserve (NFA) in Arua District Local Govt: Laura CFR b. Local Forest Reserve (DLG) in I The bid notice was published in May 202 1. Pre Bid Meeting was concluded Terego District Local Govr: Odruwa LFR Lot 2: a. Central Forest Reserve (NF A) in on 18'11 May 2021 in the project Nebbi District Local Go vt: Lui O pio, Lui I area. Oming and Alwi CFR 23 I I I GRID EXPANSION REINFORCEMENT PROJECT (GERP ) IDA CREDIT 5808-UG FINANCIAL I STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 Bid Closing da te was on 18 h June 2021 1 b. Loca l Forest Reserve (DLG) Nebbi & Packwach District Local Govt: I Evaluation Process was expected Achwera and Pakwach, J ukal LFR to be held on: 21" June - 61h July 2021 Lot 3: a . Central Forest Reserves (NFA) in Omoro District Local Govt : Arnuka, I H owever, due to Cavid19 pandemic Abera , Lagute in G u lu, Opit CFR lock do wn a catch up time table will be drawn. b. Local Forest Reserves (DLG): Anaka in Nwoya DLG, Atan in Kole DLG & , Icheme in Oyam DLG I Display a nd communication of best evaluated Bidder Notice will be in next Financial year. A pprovals of the expenditure and signing of MoUs with NFA & DLGs is under I way. Non - Procurable activities expected to start in July 2021 I I I I I I I I I I I I I 24 I I I I GRID EXPANSION REINFORCEMENT PROJECT (GERP) IDA CREDIT 5808-UG FINANCIAL I STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 I 3.0 FINANCIAL STATEMENTS 3.1 CONSOLIDATED STATEMENT OF CASH RECEIPTS AND PAYMENTS: I Notes Budget FY 2021122 30 Jun 21 FY 2020/ 21 30 Jun 22 IDA !Counterpart Actual Actual Amount Amount I RECEIPTS USD USD USD Actual USD Actual USD I Funding bf Loan IDA Disbursements 3.3.8 30,3 11 ,9 16 22 241,168 11,279,000 29 255 991 25,773,250 24, 009,029 25,773,250 5,246,962 Ministry of Energy and I Mineral (ME MD) Development 3.3.7 526,444 1,648,5 14 216,496.80 2 16,497 Foreign Exchange I Gain/ Loss Total Receipts 30,838,360 226,615 35,395,297 (252,848) 54,992 ,890 45 730 49,736,549 (207, 118) 5 256 341 I PAYMENTS RAP Expenditure 3.3.9 526,444 951,367 1,426, 170 1,426, 170 I EPC Expenditure 3.3.10 30,311 916 5 187 940 14 778 195 14 778 195 I Total Expenditure 6,139,307 16,204,365 14,778, 195 1,426,170 Net Surplus/ Deficit 29 255 991 38,788,525 34, 958.354 3,830,171 I I Represented by: Cash at Bank 3.3. 11 19697367 33,305,516 29,658 581 3,646,935 I Receivables Payables 3.3.13 3.3.14 10 077 419 (518 795) 7,138,660 {1,655,650) 6 950 705 (1650 931) 187,955 (4,719) Totals 29 255 991 38, 788,525 34 958,366 3 830,171 I I I I I 25 I I GRID EXPANSION RE INFORCEMENT PROJECT (GERP) IDA CREDIT 5808-UG FINANCIAL I STATEMENTS FOR THE YEAR ENDED 30 JUNE 2022 3.0 Financial Statements (Continued) I 3.2 CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2022 I ! -----------·-----------------r---------- ! 30 JUNE --+------- 2021 !. 30 JUNE 2022 -- ------1------------------ ----------------------------------------~----------------:-------------:------------------------ -------------------------------------~-------- ' Notes i ' USD l - ----------------- ------;.--. USD I Current Assets 1 , i c ash-at Bank-Xccou~-----T- -Adva !- - - -i 9 ,697)67 r-------- - 3 3:3~TC ____ nces-to co-ntractors________l __I I u--·:·-----10,06f889T''''______ },-:3o53i6 f 132',6oT I ----------------------------------------t---------------------+------------------~------------ -------------------- Advances to staff i 3.3.13 l 8,530 ! 6,059 ------·--------------1- Total Assets i ------------------------------------1-------------+--- ! i i -----+------------ 29,774,786 l f ----- :-1----------------------- 40,444 175 I ---------------------------------------·-------------- -~------------ -------------------1.______ ~ : : ______________________________________________ i___________________ _j__ __________ _ ___________________________ t_____________________ Fund balance and liabilities [ -----------------------------1------------ Fund balance j ! - - --- -- - -·------------- t i 29,255,991 l 38,788,525 I ·-·-------------------- --------r------------- -----------~---·· · ---------------------- ---- -~!~_i_~i_~~-~~_c_!_s>.!?_ljg~~ions ~ __ L_ __}:_~}~____ l ______l_?2 _ 90_!_l_ ___________________jl.z.!.~ _ynlj_g_~~_c_!~-~~£1-ob_ljg~~~~l!~~p_<;_J___}.:_~J.1. ___ j__________ --------------------------------! 50 1, 89~ [_________} _,_ -------------~----------~---------------------------- §5 Q, 9-?_I_ I Total fund balance and i : : liabilities i ! i i 29,774,786 l i 40,444,175 I The above Project Financial Statements were approved by the UETCL management on t;;1l IJ)2...f!....erv(lu 2022. The accounting policies and notes set out on pages 18 to 24 form I an integral part of these statements. I . ......... ......... . I Ag Managing Director/CEO Ag Manager, Project Implementation I I I I I I 26 I I I I MANAGEMENT REPORT ON THE UETCL- GRID EXPANSION REINFORCEMENT PROJECT (GERP) UNDER IDA 5808-UG FOR THE YEAR ENDED 30 JUNE 2022 I 3.0 Financial Statements (Continued) I 3.3 RESETTLEMENT ACTION PLAN (RAP): STATEMENT OF RECEIPTS AND PAYMENTS -- Cumm.to~ June 2022 Cumm. to 30'b i I RECEIPTS Notes . -- BUDGET June2021 ACTUAL Movement June 2022 ! I I FY 202 1/22 - - - uso l I 1-· USD USD USD MEMD Releases 3.3.7 7,945,423 216,497 •• 161 .921 I I ;--------- - - - - - Foreign Exchange - ---··--526,444 - - - -1-· Gain/ Loss 197 479 (207,118) (9,638) --- ----- - - - - - - · - I TOTAL ·------ 8, 142,902 9,379 8, 152,282 I PAYMENTS -- --- r--·- --- r-- - - - -- - - -- Resettlement sites I and houses PAP Compensation 3.3.9 3.3.9 125,000 177,778 0 100,483 100,483 I ,241, 131 514,716 1,755,847 I Consultants Environment -- f--· 3.3 .9 100 ,000 118,024 98,821 216,845 Management 3.3.9 0 110,986 0 110,986 I Other Implementation Costs 3.3.9 123,666 1,425,80 1 712,150 2, 137,95 1 I TOTAL PAYMENTS - 3.3 .9 -- ---·- 2,895,942 1,426, 170 - - -·- - 1---- 4,322,1 12 - -·- I 1---· SURPLUS/ DEFICIT FOR THE PERIOD 5,246,961 (1,416, 791) 3,830, 170 I Opening fund balance 5,246,96 1 I CLOSING FUND BALANCE 5,246,961 3,830, 170 3,830,170 I I ,I II 27 I I MANAGEMENT REPORT ON THE UETCL- GRID EXPANSION REINFORCEMENT PROJECT I (GERP) UNDER IDA 5808-UG FOR THE YEAR ENDED 30 JUNE 2022 3.2 Financial Statements (Continued) I 3.2.4 ENGINEERING, PROCUREMENT AND CONTRUCTION (EPC) COMPONENT: STATEMENT OF RECEIPTS AND PAYMENTS I r-----·-----·------ - - - - - - - - - - - - - - - - - -- -- - - , . . - - - - - - - - - ,....-- I ~ BUDGET Cumulative June 2022 Cumulative to FY 2021122 USD 1 to June 2021 USD Movement USD June 2022 USD I -r- --- ~CEIPTS I I I5808UG IDA CREDIT 3.3.8 30,311 ,916 29,45 7,000 25,773,250 55,230,250 Exchange gain --------- 30,894 (45,730) (14,836) I I - - - - -- Totals 30,311 ,916 29,487,894 25,727,520 55,215,414 I PAYMENTS - -- - - - - - - . 1--- EPC Works 3.3.10 27,209,41 7 4,687, 555 13,489,171 18,176,726 I Consultants 3.3.10 2,070,057 768,861 1,236,397 2,005,257 Training Biodiversity 3.3.10 100,000 20,681 0 20,681 I Offsets 3.3.10 931,192 0 3,685 3,685 Equipment --=-· - - - - - - FAT Costs 0 0 5,415 42 ,556 5,415 42,556- I Bank Charges 1,250 1,768 972 2,740 I - - - - - - -- - -- Total 30,311,916 5,478,865 14,778,195 20,257,060 PAYMENTS I SURPLUS FOR THE YEAR 24,009,029 10,949,325 34,9958,354 I -- -- -·-·-- -- -- - - t- 1- - Opening fund balance !--- CLOSING FUND -- 1- 24,009,029 24,009,029 34,958,355 34,9958,354 I ---- - l BALANCE -- - - - - - - I I I I 28 I I I I MANAGEMENT REPORT ON THE UETCL- GRID EXPANSION REINFORCEMENT PROJECT (GERP ) UNDER IDA 5808-UG FOR THE YEAR ENDED 30 JUNE 2022 I 3.3 Notes to the fmancial statements I 3.3.1 Reporting Entity T he reporting entity is the Grid Expansion Reinforcement Project (GERP), a project implemented by Uganda Electricity Transmission Company Limited (UETCL). Government I of U ganda opened a Designated Account (DA) with Bank of Uganda (BoU) through which donor payments are made. Payment of resettlement expenses under the Resettlement Action Plan (RAP) are made through the bank account at Bank of Uganda. I 3.3.2 Basis of Accounting I The financial statements have been prepared on a cash receipts and disbursements basis, modified to accrue for unliquidated obligations and accounting for advances at the end of the reporting period. I 3.3.3 REVENUE I UET CL operated o n both advance and direct payment. The IDA funding represents amounts received fro m W orld Bank. Revenue on drawings from the Loan account to the designated account at Bank of Uganda. Direct payments basis comprised payment made to the I contractors directly by the IDA on behalf of U ETCL for costs incurred in the project implementation. As at June 2021 , there were no direct payments registered. Revenue o n advance basis represents amounts received from MEM D as part of quarterly GoU releases towards the Project for co unterpart expenses during the year. I 3.3.4 EXPENDITURE I Expenditure represents amounts disbursed in US Dollars and Uganda Shillings (UGX). Amounts disbursed in Uganda Shillings are translated to dollars using the rate prevailing at the time of the transaction. I 3.3.5 EXCHANGE RATE I The financial statements are expressed in United States Dollars (USD) Transactions in other currencies other than the US Dollar are translated into US Dollars using I the exchange rates prevailing at the dates of the transactions . For reporting purposes, the Uganda shillings transactions are translated into US D ollars at the rates prevailing at the dates of the transactio ns. Foreign exchange gains and losses resulting in the settlement of such transactions and fro m the year end retranslatio n of monetary assets and liabilities I denominated in the foreign currencies are recognised in the statement of cash receipts and payments. I 3.3.6 FIXED ASSETS Fixed assets are recorded as expenditure immediately upon purchase. The fmancial I statements do not reflect the values of the fixed assets held at the end of the reporting period . UETCL , however maintains a record of all fixed assets purchased for the project. I 29 I I I MANAGEMENT REPORT ON THE UETCL - GRID EXPANSION REINFORCEMENT PROJECT I (GERP ) UNDER IDA 5808-UG FOR THE YEAR ENDED 30 JUNE 2022 3.3 Notes to the fmancial statements (Continued) I 3.3. 7 Funds Received from MEMD . dfrom G 0 U towards reset tlement act1V1t1es. The MEMDfun d.mg re ates to money rece1ve I FY DATE Amount(USD) Amount (UGX) 2018/ 19 11/8/201 7 1,416,812.47 5,150,000,000 I 2018/ 19 7/ 2/ 2018 1,327,562.52 5,150,000,000 I 2018/ 19 8/ 17/ 2018 767,620.63 2,872,375,000 2019/20 1/ 11 /2019 1,030,941.38 3,824,875,000 I 2019/ 20 2/ 27/2019 898,812.70 3,301 ,375,000 I 2019/20 5/24/2019 129,069.53 485,415,000 Sub Total up to June 2019 5,570 819.23 20 784,040 000 I 2019/ 20 912512019 514,657.25 1,891 ,000,000 I 2019/ 20 11/29/2019 162, 184.08 600 '000' 000 2019/ 20 5/ 8/ 2020 49,248.83 187,085 ,980 I Sub Total July- June 2020 726,090.16 2,678,085,980 I Total up to June 2020/ 21 2020 14/ 09/ 2020 6,296, 909.39 324,1 56.99 23,462,125,980 1,200,000,000 I 2020/ 21 10/ 11/2020 594,2 17.18 2,200,000,000 I 24/ 05/ 2021 730, 140 .19 2020/2 1 Sub Total up to June 2021 1,648, 514.36 2'600 '000' 000 6,000,000,000 I TOTALS 7 945 423.74 .. 29,462 125,980 I 2021 /22 2021/22 202 1/22 09/ 12/2021 07/ 01 / 2022 0210312022 47,623.05 32,176.93 50,91 7.89 170,000 ,000 114,000 ,000 179,760,000 I 202 1/22 0610612022 85 ,778.93 320,000 ,000 Sub Total July- June 2022 2161496.8 78317601000 I GRAND TOTALS 8 161,920.55 30,245 885,980 I 30 I I I I MANAGEMENT REPORT ON THE UETCL- GRID EXPANSION REINFORCEMENT PROJECT (GERP) UNDER IDA 5808-UG FOR THE YEAR ENDED 30 JUNE 2022 I 3.3.8 Receipts from IDA The amounts received from IDA: I Reference Date Amount USD Amount SDR I UET/ GERPDA/ 001 UET/ GERPDA/ 003 06/ 04/ 2018 20/ 06/ 2019 1,751,000 14,427,000 1,203,684.00 10,445,794.00 I UET/ GERPDA/ 004 Total to June 2020 24/ 03/ 2020 2,000,000 18,178,000 1,482,689.60 13,132,167.60 I UET / GERPDA/ 009 07/ 06/2021 11,279,000 7,839,11 7.00 I Total to June 2021 29,457,000 20,971,284.60 I FY June 2022 U ET/ GERPDA/ 013 I 19/ 05 / 2022 25 773,250 19,252,014 I I Total to June 2022 55,230 250.00 40,223,298.6 3.3.9 Counterpart/RAP Expenditure I Code Activity Item Cumm.to 30 Jun 2021 Jun2022 Cumm.to 30th Jun2022 I Amount USD Amount USD Amount USD 6735 Construction Sites I Houses I Consultancies: 100,482.55 100,482.55 6505 RAP Consultancy Costs I PAP Compensations 11 8,024 98,82 1 216,844.57 6705 PAP Compensation Cost I 67 10 Grave Compensation 1,2 15,690 25,44 1 5 14,7 16 Q 1,730,406.58 25,44 1 Environmental Costs I 640 1 Bio diversity Offse ts 0 Q 0 6505 NEMA Related Costs I 66 10 Environmental Inspections 80,3 18 4, 124 80,318 4, 124 Safeguard Activities Land Mine 6620 I Sweeps Administration & Other Costs 26,545 26,545 I 6 170 FAT W itnessing Costs 13,089 13,089 31 I I I MANAGEMENT REPORT ON THE UETCL - GRID EXPANSION REINFORCEMENT PROJECT I (GERP ) UNDER fDA 5808-UG FOR THE YEAR ENDED 30 JUNE 2022 65 10 Legal Costs 9, 19 1 9, 19 1 I 6720 Line Diversio n Costs 1,54 1 1,54 1 6730 CDAP Activities 23,00 1 9,116 32, 11 8 I 700 1 Staff Costs (Salaries & Wages) 7002 Bank CharEes 578,749 446 333 ,70 1 585 9 12,450 1,031 I 7005 7010 Local Training Costs Motor Vehicles Running Costs 3,677 7 1,840 0 82 ,566 3,677 154,405 I 7015 7020 Staff Subsistence Allowances LCs, PLC Facilitations 165,370 15, 156 137,343 17,582 302,7 14 32,738 I 7025 7030 CGV Costs 6,854 2,042 8,695 I Stakeholders Engagements 5 1,449 23 ,982 75,43 1 7035 7040 Printing & Stationery 12, 110 9,959 22,070 I Welfare Expenses 2,764 0 2 764 7095 Motor Vehicles 134,039 0 134,039 I 7100 Procurement Costs 313,7 18 63,238 376,956 711 5 Office Equipment Costs Office Eq uipment Maintenance 37,722 0 37,722 I 7 120 Costs 309 0 309 7120 Advertisement 8,797 8,2 15 17,012 I Total Counterpart Expenditure 2 896141 1,426170 4322, 112 I I I I I I I 32 I I I I MANAGEMENT REPORT ON THE UETCL- GRID EXPANSION REINFORCEMENT PROJECT (GERP ) UNDER IDA 5808-UG FOR THE YEAR ENDED 30 JUNE 2022 I 3.3 Notes to the financial statements (Continued) 3.3.10 EPC Expenditure I Code Cumm.to 30 Jun 2021 Amount Jun 2022 Amount Cumm.to 30 Jun 2022 Amount I 5105 Transmission Line Kale -Gulu-Nebb i - Arua USD 4 687 554.93 USD 6 728 279. 15 USD 11 415,834.08 Substations: I 5505 5510 5515 Gulu Substation Lot 2 Arua Substation Lot 3 Nebbi Substation Lot 3 2,386 371. 11 1 660 649.65 1,838,520.95 2,386,371 .11 1 660 649.65 1,838,520.95 5520 Kale Substation Lot 2 875,349.74 875 349.74 I Technical Assistance Consultancies 6100 Consu~ancv I Suoervision of W arks 80,208.80 773 000.90 853,209.70 I 6150 6155 6160 Caoacitv I Assesment & Training for UETCL Msk-Mutukula Consultancy EIA RAP ESIA ERP Tool Costs 20 681.24 61,663.39 52 180.26 20,681 .24 61,663.39 52,180.26 I 6170 FATWitnessina Costs 42,555.97 42 555.97 6180 Office Equipment Donor 5,415.12 5,415.12 6401 Biodiversity Offset for UETCL 3,684.75 3,684.75 I 6301 6302 Project Implementation Operation Support to Individual Consultant - Assistant Project Assistant Individual Consultant - Substation Engineer 1 77,491.51 62,440.99 47 256.15 30 254.27 124 747.66 92,695.26 6303 Individual Consultant - Substation E ngineer 2 77 491 .52 47 256.16 124,747.68 I 6304 6305 6306 Individual Consultant- Civil Engineer Individual Consultant - Social Development Officer Individual Consultant - Project Accountant 62,551.95 78 438.80 63 057.65 30165.10 47 256.16 30 403.68 92,717.05 125,694.96 93,461.33 6307 Individual Consultant - Project Surveyor 74,033.09 47 256. 18 121 289.27 I 6308 6309 6310 Environmental Safegaurd Officer Procurement Specialist Consu~ant- Transmission Line 78,488.99 62 942.01 20,441.48 27 595.11 78,488.99 62 942.01 48,036.59 6311 Consu~ant -Civil Enaineer 31 ,273.73 42 109.46 73,383.19 I 6490 Finance Costs Bank Charge DA Acct 58 Total Expenditure 1,768.04 5478864.73 971 .77 14 778195.03 2,739.81 20,257.059. 76 I I I I . Less: -- - - - - - - Amount Spent July 21-June 2022 ·-- - ------- - · - - - ·-· ( 1,4 16,686.56) (5,051,202,19Q2._ I I ;:::::::::J~n:-20:2-·:~~~;~~;;~ 33 I I I MANAGEMENT REPORT ON THE UETCL - GRID EXPANSION REINFORCEMENT PROJECT (GERP ) UNDER IDA 5808-UG FOR THE Y EAR ENDED 30 JUNE 2022 I 3.3.11 (b) DESIGNATED ACCOUNT (DA) ACTMTY STATEMENT I Depository Bank: Bank of Uganda Account: Currency: 000170088400058 USD I PART I 1. C umulative advances to end of current re po rting period Amou nts Amo unts $55 230 250 $20 ,212,251 I o rting period 2. C umulative expenditures to end of last reQ_ 3. Outstanding Advance to be accounted (line 1 minus line2) $35 ,0 18,000 I PART II 4. Opening DA balance at beginning of reporting period S9 244 750 I 5. Add/ subtract: C umulative adjustments (if any) 0.00 6. Advances from World Bank during reporting period 7. Add lines 5 and 6 $25 ,773 ,250.00 $25 ,773,250 I $35 ,0 18,000 8. O utstanding advances to be accounted for (add line 4 and line 7J 9. C losing DA ba lance at end of current reporting period $29 ,658,582 I 10. Add/ subtract: C umulative adjustments (if any) 0.00 11 . Expenditures for c urrent reporting period 12. Add line 10 and II $5,359,418 $5,359,418 I 13. Add line 9 and 12 35 0 18 000 14 . Diffe rence (if any) (line 8 minus line I~ 0.00 I 3.3. !2 Advances to contractors Name Ace Code Jun 2022 Jun 2022 I Amount Amount IDA RAP I A VIC Inter Lot 2 UGX Advance 3A02 UGX LOT 2 103,071 A VIC Inter Lot 3 UGX Advance 3A02 UG X LOT 3 11 5 827 I A VIC Inter Lot 2 USD Advance 3A02 USD LOT 2 2,069 ,888 A VIC Inter Lo t 3 USD Advance 3A02 USD LOT 3 2,204 ,555 I KEC Int. Ltd UG X Advance 3KOI UGX 584,454 KEC Int. Ltd USD Advance Na tiona l Forest Authority 3K0 1 USD JNO l 1,546,939 8 1, 720 I Power G rid Corp Ltd Advance Steam Advance 3PO I 3K02 244 251 180 855 I Refund from Corporate Tarrif Sta ff JUD I 3AO I I 04 1 6 059 I Total 6 950 705 18 7 955 I 34 I I I I MANAGEMENT REPORT ON THE UETCL- GRID EXPANSION REINFORCEMENT PROJECT (GERP) UNDER IDA 5808-UG FOR THE YEAR ENDED 30 JUNE 2022 I 3.3. 13 Advances to staff As at June 2022 I Staff Adur Lydia Okoth Godfrey AmountUSD 59.06 31.04 AmountUGX 220,000 110,000 I N akiriwo F lorence Masaba Godfrey Kapondo Allen 12.40 205.2 1 1,197.97 40,000 790,607 4,420,000 I Musoke Hebert Emily Katusiime Opio Felix 645.73 2,275.90 1,361.46 2,420,000 7,970,000 4,700,000 Oryem Ambrose 269.86 850,000 I Total 6,058.63 21,520,607 I 3.3. 14 Payables I Name Code Jun 2022 Jun 2022 Amount Equiv Amount IDA RAP I USD UGX USD USD KEC int.USD I Retention KEC Int Ltd UGX Retention 2R01 USD 2R0 1 UGX 967 749.64 34,654.41 130,278,060 967,749.64 34,654.41 A VIC lnt Corp UGX I Retention Lot 2 AVIC Int Corp UGX Retention LOT 3 2R02 UGX LOT 2 2R02 UGX LOT 3 10,266.06 9, 124. 16 38,593,694 34,300,921 10,266.06 9, 124.16 A VIC lnt Corp USD I Retention A VIC Inter Corp USD Retention 2R02 USD LOT 2 2R02 USD LOT 3 303,434.09 325,702.97 303,434.09 325,702.97 I Steam Retention 2R03 4,7 18.90 17,739,993 4, 718.90 I Total 1,655,650 220,912,668 I ,650,93 1.33 4,718.90 I I I I I 35 I I MANAGEMENT REPORT ON THE UETCL - GRID EXPANSION REINFORCEMENT PROJECT I (GERP) UNDER IDA 5808-UG FOR THE YEAR ENDED 30 JUNE 2022 I 1 1gaf1on Issues L'f Case Description Acidri Leviticus Vs Claim Status Est Amt (UGX) for Dismissed for want of N I A I UETCL CI S No. Compensation to Prosecution 9/21 Land Onzima Isaac Vs Claim for Dismissed for want of N I A I UETCL CI S No. Compensation to Prosecution 15/2 1 Land Onen Felix Rugus Vs Claim for Dismissed for want of N I A I UETCL CI S No. Compensation to Prosecution 0481210 Land I I I I I I I I I I I I I 36 I I