The World Bank Implementation Status & Results Report Kenya Urban Support Program (P156777) Kenya Urban Support Program (P156777) Eastern and Southern Africa | Kenya | Urban, Resilience and Land Global Practice | Requesting Unit: AECE2 | Responsible Unit: SAEU3 IBRD/IDA | Program-for-Results Financing | FY 2018 | Team Leader(s): Beatriz Eraso Puig, Davison Muchadenyika Seq No: 10 | ARCHIVED on 31-May-2022 | ISR51307 | Created by: Monicah Nyawira Karangi on 05-May-2022 | Modified by: Angelina Darini Musera on 23-May-2022 Program Development Objectives PDO Table Program Development Objective (from Program Appraisal Document) The Program Development Objective (PDO) is to establish and strengthen urban institutions to deliver improved infrastructure and services in participating counties in Kenya. Overall Ratings Name Previous Rating Current Rating Progress towards achievement of PDO Satisfactory Satisfactory Overall Implementation Progress (IP) Moderately Satisfactory Moderately Satisfactory Implementation Status and Key Decisions KUSP continues to advance urban institutional reforms in the 59 beneficiary municipalities. Municipalities have been established with commensurate urban boards and urban administrations in place. Counties have delegated various functions to municipalities. Core municipal staff have been appointed and municipalities continue to discharge their functions. Municipalities continue to invest in key urban infrastructure expanding access to services. For FY18/19 a total of 146 projects were implemented. These were in areas of connectivity (84), Socio – Economic (30), Storm Water Management (13), Waste Management (11), and Fire and Disaster Management (8). About 91% of FY2018/19 investment projects are completed and in different stages of operationalization. For FY19/20, a total of 114 projects are under implementation. These are in the areas of connectivity (85), Socio – Economic (15), Storm Water Management (10), Waste Management (3), and Fire & Disaster Management (1). About 51% of FY2019/20 investment projects are completed and in different stages of operationalization. Cumulatively, KUSP has supported a total of 260 sub-projects under FY 2018/2019 and 2019/2020 funding tranches and about 60 additional sub-projects are expected from FY20/21 disbursement. Data on Financial Performance Disbursements (by loan) Project Loan/Credit/TF Status Currency Original Revised Cancelled Disbursed Undisbursed % Disbursed P156777 IDA-61340 Effective USD 300.00 300.00 0.00 283.05 16.95 94% Key Dates (by loan) Project Loan/Credit/TF Status Approval Date Signing Date Effectiveness Date Orig. Closing Date Rev. Closing Date P156777 IDA-61340 Effective 26-Jul-2017 14-Sep-2017 11-Jan-2018 31-Jul-2023 31-Jul-2023 5/31/2022 Page 1 of 11 The World Bank Implementation Status & Results Report Kenya Urban Support Program (P156777) Program Action Plan Action Description Align program implementation structure and staffing Source DLI# Responsibility Timing Timing Value Status Other Client Recurrent Continuous In Progress Completion Measurement Annual Performance Assessment process Counties have responded to program incentives by establishing urban institutions (municipalities, boards) that were Comments "missing institutions" following Kenya's devolution that created two tiers of government--the national level and 47 county governments Action Description Strengthen environmental and social management system Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems Completion Measurement Application of social risk management in county governments and national government Comments KUSP builds on the foundations supported under KDSP Action Description Improve implementation of environmental and social management system Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems Completion Measurement Annual Performance Assessment process. Application of social and environment risk management Comments KUSP is building on the foundations under KDSP to strengthen systems Action Description Build capacity for environmental and social management Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems Completion Measurement Annual Performance Assessment processes Comments Ongoing process Action Description Strengthen national and sub-national budgeting and fund flow systems Source DLI# Responsibility Timing Timing Value Status 5/31/2022 Page 2 of 11 The World Bank Implementation Status & Results Report Kenya Urban Support Program (P156777) Fiduciary Systems Client Recurrent Continuous In Progress Completion Measurement Annual Performance Assessment process KUSP is supporting dedicated budget votes for municipalities, a key foundation for the future of budgeting and Comments planning for the cities. Action Description Build capacity for program financial management Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems Client Recurrent Continuous In Progress Completion Measurement Annual Performance Assessment process. Periodic FM assessments Comments Training programs on FM are delivered to county governments Action Description Strengthen procurement capacities Source DLI# Responsibility Timing Timing Value Status Fiduciary Systems Client Recurrent Continuous In Progress Annual Performance Assessment. The NPCT will undertake a review of procurement execution as part of the Completion Measurement technical audit planned for early 2022. KUSP relies on application of GOK systems for procurement. The NPCT will undertake a review of procurement Comments execution as part of the technical audit planned for June 2022. Action Description Strengthen complaints management Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems Completion Measurement Annual Performance Assessment County governments have put in place functioning complaints handling mechanisms. NPCT provides support for Comments handling complaints. Action Description Through KDSP, establish county level complaints management systems Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems Completion Measurement Annual Performance Assessment process Comments Many county governments have embraced processes to establish complaints handling systems under KDSP 5/31/2022 Page 3 of 11 The World Bank Implementation Status & Results Report Kenya Urban Support Program (P156777) Action Description Improve risk management Source DLI# Responsibility Timing Timing Value Status Environmental and Social Client Recurrent Continuous In Progress Systems Completion Measurement Annual Performance Assessment process Comments Building on the foundations supported under KDSP Risks Systematic Operations Risk-rating Tool Risk Category Rating at Approval Previous Rating Current Rating Political and Governance Substantial Substantial Substantial Macroeconomic Low Substantial Substantial Sector Strategies and Policies Substantial Moderate Moderate Technical Design of Project or Program Substantial Moderate Moderate Institutional Capacity for Implementation and Substantial Moderate Moderate Sustainability Fiduciary High High High Environment and Social Substantial Substantial Substantial Stakeholders Moderate Moderate Moderate Other -- -- -- Overall Substantial Moderate Moderate Results PDO Indicators by Objectives / Outcomes Urban areas with approved charters, established boards, appointed urban managers, and a budget vote IN01137732 ►Urban areas with approved charters, established boards, appointed urban managers, and a budget vote (measures establishment of urban institutions). (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 63.00 70.00 35.00 Date 26-Jul-2017 16-Nov-2021 31-May-2022 26-Jul-2023 All the 59 beneficiary municipalities have established urban institutions comprising of municipal boards and Comments municipal managers with municipal charters gazetted and under implementation. While KUSP catalyzed the 5/31/2022 Page 4 of 11 The World Bank Implementation Status & Results Report Kenya Urban Support Program (P156777) set-up of 59 municipalities across the 45 beneficiary counties, a further 11 municipalities have been created outside KUSP financing, with the NPCT providing demand driven support to counties towards setting up urban frameworks. The established urban institutions have been granted some powers, with staff, managers and boards appointed. Transfer of functions is an ongoing process, with municipalities performing some delegated functions including solid waste management and delivery of urban infrastructure among others. In addition, most of the counties have set up commensurate budget votes for the funding of municipal functions and preparation of strategic and development plans, which are mostly resourced by KUSP funding. Urban areas that utilize at least 50 percent of the budget intended for their urban investments IN01137730 ►Urban areas that utilize at least 50 percent of the budget intended for their urban investments (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 57.00 57.00 17.00 Date 31-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 The indicator was assessed under APA 3, as a indicative measure of the municipal absorptive capacity. Minimum condition 8 assessed the number of counties that achieved 100% absorption of the UDG allocation for 2018/2019 and over 50% of the UDG allocation in FY 2019/2020, in accordance with the program's eligible expenditure menu. According to the APA 3, 57 municipalities had used 100% of the Comments 2018/2019 UDG allocation and over 50% of the 2019/2020 allocation, in accordance to the eligible expenditure menu. Only two municipalities did not meet this minimum condition, Kitui and Hola. Although no new APA will be undertaken, demand driven support is being provided by NPCT towards attainment of the indicator. Urban areas that have an approved Annual investment plan and Urban area plans IN01137731 ►Urban areas that have an approved Annual Investment Plan and Urban Area plans (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 57.00 57.00 15.00 Date 31-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 There has been no changes to this indicator from the previous reporting period, as no new APA has been undertaken. According to APA 3, 57 municipalities met UDG minimum performance standard 7, that measures the number of municipalities with annual urban investment plans in place, with commensurate budget allocation for funding UDG investments. Additionally, according to APA 3 , 57 municipalities had Comments approved urban integrated development plans (IDePs) in place ( met UDG performance standard 7), whilst 49 municipalities had urban spatial plans in place ( met UDG performance standard 8). An assessment of the status of preparation of spatial plans and urban investment plans in municipalities is being undertaken by the NPCT that will provide status updates to this indicator. Intermediate Results Indicators by Results Areas National Level Results IN01137734 ►Guidelines on planning, infrastructure, and basic service delivery prepared and made public on MTIHUD website (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 1.00 1.00 6.00 5/31/2022 Page 5 of 11 The World Bank Implementation Status & Results Report Kenya Urban Support Program (P156777) Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 As of the last ISR, one guidance note on municipal finance was finalized. NPCT is working on the finalization of four additional guidance notes on Urban Planning and Management, Slum Upgrading, Urban Comments Mobility and Urban Resilience. These guidance notes are expected to be rolled out after September 2022 and will be reference points for the newly created municipalities. IN01137737 ►APA results (UIG and UDG allocations) made on time (before end of FY and prior to start of next FY) (Yes/No, Custom) Baseline Actual (Previous) Actual (Current) End Target Value No Yes Yes Yes Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 The Third Annual Performance Assessment (APA) was successfully concluded. The process was led by the Office of Auditor General (OAG) and proved to be very efficient in executing that task. The APA results were Comments used to inform the final disbursement of the PforR component (USD37,4million) in June 2021. No new APA is scheduled to be undertaken. County and Urban Area Results: Urban Management Systems in place IN01137733 ►Counties that qualify for the UIGs (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 45.00 45.00 45.00 Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 Based on the APA 3, all 45 Counties met the three minimum conditions for access to UIG, that include, (1) signed participation agreement in place, (ii) County Urban Institutional Development Strategy (CUIDS) and Comments commensurate budget annexed in the CIDP, and (iii) UID of previous year spent in accordance to the eligible menu. No new APA has been conducted. IN01137736 ►Urban areas for which citizen fora (public consultations between urban board and residents, including plan and budget consultations) have been held at least once a year. (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 54.00 54.00 35.00 Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 There has been tremendous improvement on citizen engagement and attainment of performance standard 3, with APA 3 recording 54 municipalities (91%) having held at at least two to four citizen forums ( public consultations between urban boards and residents) on planning , budgeting and budget execution, up from 28 municipalities in APA 2. However, limitations have been experienced as a result of the COVID-19 restrictions. Additionally, the number of municipalities that availed their key public documents online increased from 39 (66%) to 54 (91%) under APA 2 and APA 3 respectively. More so, 39 municipalities Comments (66%) continue to publish their annual calendar of citizens’ fora with urban area residents, including plan and budget consultations announced in local media and on county government website. Although no new APA has been undertaken, the mission noted significant progress in counties towards citizen engagement and handling of grievances, with targetted support being provided to the counties towards setting up appropriate systems. County and urban area results: Urban planning, infrastructure and services IN01137735 5/31/2022 Page 6 of 11 The World Bank Implementation Status & Results Report Kenya Urban Support Program (P156777) ►People provided with improved urban living conditions (million) (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 2.90 3.00 3.50 Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 Under the FY 18/19 UDG financing, over 146 high impact investment activities have been supported , with over 130 activities completed and under operation by the municipalities. For FY 19/20 , a total of 114 projects are at different stages on implementation, with 58 activities completed and under operation. Although the COVID Pandemic has significantly affected project implementation, municipalities have significantly improved in investment implementation and absorption of the FY 18/19 and FY 19/20 Comments UDG disbursement. Additionally, the disbursement of the third tranche of UDG was released in June 2021 with over 60 infrastructure activities at planning or initial stages. With increased completion of high impact projects, including markets, construction of street lights and high masts, storm water drains, road upgrading and provision of NMT, the socio-economic impacts are expected to exponentially increase. A beneficiary assessment is under procurement, to be undertaken within the next reporting period. IN01137738 ►1.a. People provided with improved urban living conditions (of which female, [percentage]) (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 50.00 50.00 50.00 Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 Specific gender disaggregated data shall be provided upon finalization of the beneficiary assessment , that Comments is currently under procurement. IN01137739 ►UDGs for the previous FY spent in accordance with the eligible investment menu (Percentage, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 96.00 96.00 90.00 Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 From APA 3, 57 out of 59 beneficiary municipalities had met UDG minimum condition 8, in exception of Kitui and Hola and municipalities. Continuous monitoring mechanisms and targetted capacity building and training by the NPCT team are in place to ensure investment selection and proposals by beneficiary Comments municipalities are in accordance with the investment menus. Although no new APA shall be undertaken, this indicator shall be updated based on a infrastructure technical audit to be undertaken in June 2022. IN01137740 ►Drainage systems built or rehabilitated under the progarm (Kilometers, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 172.00 192.00 10.00 Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 Comments In the last six months, an additional 20 km of storm water drainage works have been completed and operationalized across the county, totaling 192 km constructed/ rehabilitated to date. In fast growing municipalities, including but not limited to Mandera, Kiambu, Malindi, Narok, Naivasha and Kisumu, the invaluable impacts on flood resilience , improved land and rental prices, improved rates collection for Counties, reduction in water borne diseases and improved safety and quality of life of residents has been recorded. Over 100,000 people have directly benefitted from the storm water drainage investments across the beneficiary municipalities. 5/31/2022 Page 7 of 11 The World Bank Implementation Status & Results Report Kenya Urban Support Program (P156777) IN01137741 ►Nonmotorized transport facilities constructed or rehabilitated under the program (Kilometers, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 130.00 170.80 100.00 Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 Connectivity is being prioritized by counties for investment using UDG funding, with a combined budget value of over Ksh.5.9 billion and Ksh. 7.4 billion invested in roads and NMT infrastructure, under FY 2018/2019 and FY 2019/2020 UDG disbursement respectively. Over 223 km of NMT facilities are at different stages of implementation, with over 170.8 km ( an increase by 40 km reported from the previous Comments ISR) has been completed and is operational. The completed NMT facilities and road rehabilitation works are benefitting over 280,000 urban residents with improved safety and security for pedestrians and cyclists and improved accessibility and connectivity. IN01137742 ►High-mast security lights installed under the program (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 60.00 81.00 30.00 Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 The indicator was deconstructed under the restructuring, separating between street lights and high mast lights, therefore explaining the discrepancy. Over 153 high masts are at different stages of implementation Comments across municipalities, with 81 completed and operational. Use of renewable energy sources, solar and wind , has been demonstrated and is supported. IN01137743 ►Markets constructed under the program (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 15.00 15.00 4.00 Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 Over 32 markets are at different stages on implementation, with 15 completed and operational benefitting over 9,000 traders and directly benefitting over 300,000 urban residents located within 5 km radius to these critical infrastructure. The socio- economic impacts as a result of construction of markets are expected to Comments greatly increase and will be quantified during the pro gram's beneficiary survey. There has been no changes on the indicator from the previous reporting period. IN01137744 ►Public green urban spaces constructed or rehabilitated under the program (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 16.00 16.00 10.00 Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 Over 25 urban parks and landscaping works are at different stages of implementation, with 16 completed and operational in Wote, Malindi, Vihiga, Thika, Ruiru, Awendo, Kikuyu, Kakamega, and Eldoret Comments municipalities benefitting over 90,000 urban residents living within 2 km from these facilities. IN01137745 5/31/2022 Page 8 of 11 The World Bank Implementation Status & Results Report Kenya Urban Support Program (P156777) ►Municipal solid waste policies and plans prepared under the program adopted (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 54.00 54.00 10.00 Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 The number of municipalities that have developed a solid waste collection and disposal policy, and an operational waste collection and disposal plan, and meeting UDG performance standard 9, increased from 25 in APA 2 to 54 in APA 3. Additionally, over 30 municipalities have leveraged on UDG funding in provision of waste handling equipment and infrastructure, amounting to Ksh. 395 million and Ksh. 157 million for FY Comments 18/19 and FY 19/20 UDG disbursement respectively, including over 580 skips and over 30 backhoes and skip loaders procured. This is expected to improve the capacity of municipalities in solid waste management. IN01137746 ►Urban spatial plans completed under the program (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 49.00 49.00 8.00 Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 The number of municipalities with approved spatial plans, and meeting UDG performance standard 8, has increased from 21 in APA 1, to 41 in APA 2 , and to 49 in APA 3. Most of the plans are however awaiting approval from County Assembly. Some municipalities including Murang’a, Nyamira, Iten, Kitui , Wote and Comments Isiolo have allocated budgets from the Urban Institutional Grants to partially facilitate preparation of urban spatial plans. This indicator shall be updated upon completion of the spatial planning assessment being undertaken by the NPCT in June 2022. IN01137747 ►Urban IDEPs completed under the program (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 57.00 57.00 35.00 Date 06-Jul-2017 16-Nov-2021 31-May-2022 31-Jul-2023 The number of municipalities that have met PS 7, that required preparation of urban Integrated Development Plans (IDePs) has increased from 20 in APA 1 to 46 in APA 2 to 57 in APA 3 . In APA 3, 57 municipalities fulfilled UDG MC 7, on preparation of annual urban investment plans and have provided the Comments budget for UDG-financed investments. This indicator shall be updated on completion of the spatial planning assessment undertaken by the NOCT in June 2022. IN01137748 ►Roads constructed or rehabilitated under the program (Kilometers, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 190.00 202.00 100.00 Date 17-Jun-2021 16-Nov-2021 31-May-2022 31-Jul-2023 Comments Connectivity is being prioritized by counties and municipalities for investment using UDG funding, with a combined budget value of Ksh. 5.9 billion and 7.4 billion under FY 2018/19 and 2019/2020 respectively, invested in roads and NMT infrastructure. Over 202 km of road upgrading works ( a slight increase from the previous reporting period) , including provision of associated infrastructure as storm water drains and footpaths and bicycle lanes, has been completed and is operational across the beneficiary municipalities. Additionally, 170 km of NMT facilities has been completed and is operational. The completed 5/31/2022 Page 9 of 11 The World Bank Implementation Status & Results Report Kenya Urban Support Program (P156777) NMT facilities and road rehabilitation works are benefitting over 280,000 urban residents with improved safety and security for pedestrians and cyclists and improved accessibility and connectivity. IN01137749 ►Streetlights installed under the program (Number, Custom) Baseline Actual (Previous) Actual (Current) End Target Value 0.00 3,900.00 4,533.00 1,000.00 Date 17-Jun-2021 16-Nov-2021 31-May-2022 31-Jul-2023 With the completion of FY 18/19 and FY 19/20, there has been a notable increase in this indicator. The indicator was deconstructed under the restructuring, separating the streetlights and high masts. Over 4,533 street lights ( up from 3900 in the last reporting period) and 81 high mast lights have been completed Comments and are operational in the various municipalities. This has benefitted over 550,000 urban residents across the beneficiary municipalities. Counties are significantly investing in solar powered street lights, that are not only climate-friendly, but also greatly reduces O&M costs therefore enhances sustainability in operations. Disbursement Linked Indicators DLI_IND_TABLE ►DLI 1 Window 2: County governments - County governments commit to address urban development and management issues (County Governments have met UIG MCs) (Output, 22.00, 82%) Baseline Actual (Previous) Actual (Current) 2022-2023 Value 0.00 45.00 45.00 45.00 Date 26-Jul-2017 16-Nov-2021 16-Nov-2021 -- From APA 3, All the 45 Counties met the minimum conditions for UIG. To date 100% has been disbursed Comments under the DLI to date to Counties, amounting to USD 21.7 million. ►DLI 2 Window 3: Urban boards and counties - Institutional framework established and operational (County governments have met UDG MCs) (Outcome, 171.40, 0%) Baseline Actual (Previous) Actual (Current) 2022-2023 Value 0.00 45.00 45.00 40.00 Date 26-Jul-2017 16-Nov-2021 16-Nov-2021 -- From APA 3 all the 45 Counties (59 municipalities) met all the nine UDG minimum conditions. All the 59 municipalities have set-up Municipal Boards, with associated municipal charters, municipal managers and Comments municipal budget votes in place. 100% has been disbursed under this DLI to date to Counties, amounting to USD 171.4 million. ►DLI 3 Window 3: Urban boards and counties - Urban planning, infrastructure and service delivery (County governments and urban area institutions have met UDG PSs) (Outcome, 76.10, 0%) Baseline Actual (Previous) Actual (Current) 2022-2023 Value 0.00 36.00 36.00 45.00 Date 26-Jul-2017 16-Nov-2021 16-Nov-2021 -- 5/31/2022 Page 10 of 11 The World Bank Implementation Status & Results Report Kenya Urban Support Program (P156777) From APA 3, 36 out of 59 muncipalities met all the performance standards, an increase from only 15 municipalities in APA 2 . The best performing performance standards are PS1, PS2 and PS 7. 58 municipalities have met UDG PS 1, that the municipal manager has a publicly available job description. 57 out of 59 municipalities met UDG PS q, that the municipal board held quarterly meetings. 57 out of 59 Comments municipalities also met UDG PS 7, that an approved urban Investment Development Plan (IDeP) is in place. The worst performing UDG PS is PS 8, with only 51 out of 59 municipalities have an urban spatial plan in place. ►DLI 4 Window 3: Participating County Governments and Urban Area Institutions have met UDG Minimum Conditions and performance standards (Outcome, 37,425,835.00, 0%) Baseline Actual (Previous) Actual (Current) 2022-2023 Value 0.00 45.00 45.00 45.00 Date -- 16-Nov-2021 16-Nov-2021 -- Comments 5/31/2022 Page 11 of 11