REPUBLC OF KENYA -22 OFFICE OF THE AUDITOR-GENERAL -Enhancing Accounlabilitv REPORT OF THE AUDITOR-GENERAL ON KENYA WATER SECURITY AND CLIMATE RESILIENCE PROJECT (IDA CREDIT NO.5668/5674-KE) FOR THE YEAR ENDED 30 JUNE, 2021 MINISTRY OF WATER, SANITATION AND IRRIGATION (.,aplis glj, tilpm.unox? ip~ 17OZ 'OP ä3Mjff S, IUMalis Ž11IIKIr vyDiVdi CIT MTIIIIIvIT1i UTAI-PiL95189L S äMJÄMNNI VI M IXSVVI' M ED ÄO~DIQHYIS3~ Må P41 CIIV AIJLl Hå1lvÅå VAM1,3X 1z Kenya Water Security and Clinate Resilience Projeet ReporIs and Finan.cial Statements For the financial ycar ended June 30, 2021 TABLE CONTENTS I. PROJECT INFORMAT[ON AND OVERALL PERFORMANCE 2 STATEMVIENT OF PERFORMANCE AGA[NST PROJECT'S PREDETRMFNED OBJECT[VES 3. CORPORATE SOCLAL RESPONSIBILITY STATEMENT/SUSTA(NABILITY R,EPORT[NG.. X 4. STATE,MENT OF PROJECT MANAGEMENT RESPONSIBILITIES ......................................... 5. REPORT OF TI-E IND ENDENT AUD[TOR ON THE xxxx PROJECT ...........................................xx 6. STATEMENT OF RECE[PTS AND PAYVENTS FOR THE YEAR ENDED 30TH JUNE 202 L ......1 7. STATEIMENT O F[NANCIAL ASSETS AS AT 30T1H JUNE 202 ................... ................................ 3 8. STATEN4ENT OF CASFHiFLOW FOR T1HE PERIOD 30TH JUNE20211 .............. ...................... 9. STATE4ENT OF COMPARAT[VE BUDGET AND ACTUAL AMNNTS T......... ............6 10. SIGNIFICANT ACCOUNTlING POOLLCCIEES .................................. . ...........-...... 7 I. NO-TES TO THE FE\NANCIAL STATEEEMTENTS. .......................... .......... .......... 15 12. OTHER IM PORTANT D[ SCLOSURES. ............................................-. 33 13. PROGRESS ON FOLLOW UP OF PRIOR YEAR AUDITOR'S RECOMMENDATIONS ...........38 i4. A N N E : ES . . . . . . . . . . . . . . . . . . ......----49 гг эу-оо .,э�:��мм :эlгsсlа!У� �,.го�д.гоsм,у(v о�}иг :1,вш-Э ;.0 [ 91 LC, (t�SC) =аиоудаlа� slэвlиоа lааfо.гсl at11 а.,е �u,1��o��ol at11 :s.�зt>аио, эS1101-] Р.]L'F?LL11-i?SLCILUO�� 1�' SЭL1э11L�.1q�SээlJ)О Sl?L[ OS1L' 1эЭГ0.1С1 ?с1-1- ,qo_nt�� 00 [ 00-O�L6t% �о�1 О-�1 asnol-[ г ГвL� `рео� ��ио�>�-ио,зв�,г.,.г1 рие иогlt.lгивS �' -�a1L!11 _1о ,С_its,Lny\ `1ээГо.г�[ ааиаг[гsa��j a1L�u�1� рtге л1,.гnэаS .,a1Lr�1 е;(иа}1 a, a�yao рзааls,�э.г s1, [о ssa_�ppt'. ац_L -e:iua,y `.�C1uno;� гqо.,гtз1\ `,qо.,ге�; агt� sзаЧ:lо s.,э1.�г'nbpeay 1эаГо.iд эt1�_ ssa_г Еэр�� -,С.гlипоэ at11 .�о_1 аэиаг�гsэ.г э�lзtигlэ рие n1�.,naas .,э1вм .го1 лагавдtзо иэi�l�иэ.гаs рив .у.гоn�аше.,.1 [euoгanlqsuг эtlз аэи�уиа (ii) рив аэг.г�гэqзиаq 1ээ(о.гд ао� .га1t�п� иогlв�г�аг,lо ;{1гп,lэnро.,д рие n1г[гq�jгLле эsеэ.,агп (г) :а.ге 1ээ1о_,д atp_}о э:»1эаГqо ��э� эЧ_L anгa�afq0 -1ааГо.г�а ээиэ,lгsэ�� эlt�сигlJ рtгв �С1i.гпэа5 .га1L,�� t���ua,y sг эiи�и ���iэi1,lo s,lээГоад эt�_L ��иы;I� зэг��о рэ_гздsi>а.г 1�и�; atut;,\ I'I �I�,A��I-�21032IЭd �`It�2i�!SO ([,\�� NOI LNh121�.Э.�I .L��ГO2Id 'I - T�OZ `0�� �'ггтт� раlтиа .пт��г( /vт�zrvr���t/� .то� s1иаtгт.�/тт�S� ]г�nггттtг�`j pr�rт s).rnd�y /.�,�1n.r�I a�uai�тsa�/ в1гтrитl,� риrт �Г�т.т��,S.г��т��ы.I rт�ttraJ� Ifenju VVater Securiýy and Clii7zate Resifience Rc,I)oi-ts and lý-iiitiiiclalYtateiiieiil,,ý Fm- thefinancial lyeaj- ended.June '0, 2021 PROJECY WFORMATION AN 1) OVERALL PE[ZFOWNIANCE (Continued) 1.2 Project Inforrnation ProJect Start Date: The project start date for the proJect preparation advance was 5'1' Jiiiitarv i 2012 and Loan Credit 20' October 2013 Pr 'ect End Date: The pi- ject end date 1.'or project preparation advancc \vas 3 1" December 201 and Loan Credit is 3 Is' Decernber 2022 g _ wis Eng. Sinion G. N/Iwan--- i\/faiiaoct-: The projecLill-cillý1() CY Project Sponsor. The_prqjcct sponsor is iVI nistry of Water &7 Sanitafion and Irri,,a ýion. 1.3 Project 0-vCrvie,v Line Ministry/Slale rhe proJect is under the supervision ofthe Ministry of Water 8,- Sanitatio-n Departnient of the and Irrigation- project Project 11IIIiIber CrediL No. 5268/5674-KI-,// TF A0761 Stratculc 5,,oals o C [tie The strategic goals of the proJect are as föllows: ploject (1) To improvc ýxater security and bulld clirnate resillerice by strenothenin- ,\,-aler and e`Hrriate risk 'tivestiiiciit planni i i i IRO- preparation and irriplenientation [hal is supported by an enhanced institutional frarnework. ject management airris to achieve the (,oals iiiroit-h the 1'ollowli Aclilc\iclllcllt of The proj _D stratcaic cyoals nicans: (1) [ncrease avallability and prodLIC1IVity of irrigation water 1`ör proJect betieficiaries and enhancc the iiistitiiti.oiial Prarnework and stren-then capacity for water security and clirnate rcsillence for the country. Other importartt The prQJect is funded by the Governunent of Kenya (GOK), International background införrnation of ffie Developnient Association (MA), KRV, Korca-World Bank Group project Partners hip Facillty Sincyle-donor Trust Funds Grant and the Beneficiarte The pro - lect total cost is USS 253) rnillion as indicated below and is to L)C iniplerriented over seven years. " IDA (USD 21 3Nfl, " K f\V (U S D 2 0. 1 Nfl, " GOK (USD 15.2N4), f� г гqо.гге� `,CLr�1 ,Clгsaэn«1Г1 i�800� �o�i О�д '�JVO) 1Lаэиаг� _tolipnV эц1�о ээг):10 аЧ1 ,Cq раlгрп� sг 1за!-оад эL[1_ s.го)грп'1э SI 090L9�69�0� l0 �о� 1сггlоэау-аtпрlгn�7 �I1-1гV �`{гге� ,С1гг1b�I (лг) L) l OS l�OO l'о� 1гпlозз�i-аsnоj-1 V�ТJгц �`1ив�[ \/�I:�\ �ггг) ��L16�0001 �оц lunoзз��-asnol-1 ���Z7it -,уит�g \�F17\ �?[) t-tCt� [ �OOOI 'о1� диnозз`�-п,�иэ�1:1о э{uL� }n.ццэ7-lиnоээ�� ра11?иогsаа (�) :аеа,С lиааап:э эс{1 ао:{ sаээ{tгLq ас}1 з.гt� �,игл�оll�) aLl_I_ s.�зэlиt'Я 1='I �- ---- -- ССОС-гэqсиа:эа�Т Г- ------1 ,� l� 1l1Lгn ип.г о1 рзlзасi�а sг рит� � 1 ОС ,�at�nuт�1��i�c с[о pэlaY1s 1заГо.гс1 a�l.L j иогlLаг,р 1зэГоаcl � -- _ - - ------- ' -----� i иодеlиаигэlсlиil 1зэ(оа� ао.{ 1-годсiп�(ггг) 1 : �ttttгtгL{�1 рив luauta�>виву� аз1L1�� ottгuэt{1оиа.цS С/Z:�S 1 � ' I stuaolэ� рце иогtгsиеа 1_ ао�эз5 аэзУгl� аоЭ laoddnS I'C�S 1 � sиог1п1г1sи1 аоlээs аа1п��1 элгlзэ{.fЭ � lиэиодигоJ (гi) � . . . �эсггlэдl� 1изиqsзлtгl аэ11;l1� С'1;�S �иэигlsали } ao��aS аа���11 l -1 �S � i `1uaLUC]о эла ээаnоsэ га1�� uauodtuo� г i зtiа�аэlиг ol раиг_го� 1 CI �� 21 - �11 � 1 а JO � se:�� 1зэГоасl эца :sг�аав �иг,ио{}о{ эц� сп аиэnаэасп о1 рэиио� sr.л� 1:ээГоад эt11_ z�i{1 иоilвп�гs iuaa_гn� -�спигт�а_} � pul; sэзгnаэs .�зиез{nsuo� `s>)ао,�� `sроог� `� ,Сао�аlв7 `paaLзolll'LгЛ =9 �Сао<>aaL� рсге ази�:�р�� иогlеаLдааd,lо spunla� с,Сго�аат;� `slsoз риг���аад� t лао�а��� `sазгnаа5 лзив1{nsuo� ` ,�ао�эlе7 `s.yao��1 :С ,�го�э�L� `sPoo� 1 ,Саооаlв� lиасиаэао�� �иiзи�tгг:{ at1� аэд sв sэiао�эlt�з иалэs s�t1 азаlоад at1_L ` . (1n�' f С[SЛ) sэгаУгзг.lаиа� � i (y�S �Q�i i) рсггэ.i %�гэа�_ �ili�-L=�aov „ I 1 Z0� `0 �•�г»тг /»/�иа .г»a,t 1»т�гг»t�rf ат/1.то �j s/тгаг.ст�1»/.S !»i�тт»rтr� pri» s1.тод�гl ��rтат/rsa�j а/»тит/,Э Iтrr» �Г�т.т»»аS.г��д�р1 »,fгr��J ICenYa Waler Securify and Climate Resifience Reports and Financial Stalements Fär thefinancial.year ended,fune 30, 2021 L6 Roles and Resl)oiisil)il«ttles Nanics Titte Contact Kev RCS[)onsil)ilittes designation gualification .Joseph W. fri-Ingli 111- Ilie 11x1 Pswater63 1(ýbgniaikom Executive 1 Accounn 11 CT Secretary, Tel: 020 2728703 ivfasters In off i Cer Bus«ness Adiiiiiiisti,al'loti Eno. Samuel Allma Mfater Secretarv saoalliiia(7v,Qiiiall.com BSC CIv11 Coordination of 0729646064 Ejigincering i the Prolect E11-- Si111011 G. Nlfxvanci Project i\llailýioci- sgnikvangÄPÄýxscrp.orcy BSC Civil I Overa[1 Project 0792897389 E11!4111CC(-illg ------ CPA Aancs W. Waweru Head of aýývawe2006 nwsumiikoin 13c0111. CP/k(K) Financial Accounting, Unit 0722783858 Manaýwnicnt 1.7 F u n d i ii s tt ni 111,1 I-N The pr jcct total cost is US$ 146.06 mållon and is jointly funded by the Governinent of Kenya (LJSS 14-80 nu (USS I 11.32 mil), KRV (USS 16.44 mil), and Korca-\Vorld International Developnient Association Bank- Group Partnerslill.) Facillty Sing1c-donor -1 FLISt runds Grant (US$ 3.50 nill). Tlic status o[ ' pro.jcct funding i-SS SLII-Ilinar«zcd 'n the table below- v 르 ―「―-! F! , l - 슛 [ 컬 l 욤 l 芬 ; ∼ & 즈． ! & ] ㄷ l 「― - i l - - - - l l l l - - � � � � � с� � . .. �.. , _ -,�_ _. и N � N � i � , ,, _ � Л l\ � � ^� � г� �,� 1 f� � ,� . - 1� �''1 ; � �: , '. Л . �� I N � . � ��. l� j 'I г^1 � i I Г1 -7 ;� Гл 1 '..� 1 С`1 - 7 i .� :1 у� -_ � � � � 1 1 - � . .й . . ' ', . '.. � J � 1 ,�. , ' �. J I i . ^� � �� . . �, � i � -- � - -- - -- л i- � --- ;� � м , t� . - i �n � l� Л � Г1 . � iV [� � С`1 " ' h1 'У . •`�,� ^�J ' � v Г'l i . � . _ � . 1.-'�ч N ч� �� Л ' ' - J ; � � 1 J � , . - , _ � .-- i ;� �' � v �- ' ' � 1 ------- -- - ---- --- - о � �� -�, �� , � �-' : ;� � � � iг � � п , ; �? . . .. , у.� ' � V� . ,, � I� � �Г1 � I� �i Л [� v . � � . '�.'. �1 � �Г; � '� С7 'У �� - ' � . . � '.. ' � � � . . Сг� .�. , I :J � •г+.-г �J ✓О � � �'� С'1 'Л � � А 7� I I - . . _ ' '' ', J � � � �: . у � м 1 � , r У � . � ' � � . 1 � � � _ _ �\ г� i �у - J Г( �� � I � Гч I . .. . . �� � , ' � � у � N `` � I '� 1 � ~ вJ � . ь� �. . 1 . � � � U � :, N '�' .� I .� i ; 4- ' ----- ----- '- _. ---=--- ' - - _ � ' c�i [� � + '� i ! � . ..^� , .! Г`1 :7 , � � О l� i J N =Л � i N � �� ° С'ri � � 1 7 �n � � Гд N _ J � � � J' .. i .L'� - . . V1 � _ � � � Г! , ' � '^ � � � �> �, � I . � О I� I м h "" I И --к _ � i CJ _ . � � i J I � м � . - ^ I �о i ^ �' �1 - � - � � � ' � , 1 � 3 . � -� � i � . � � � . � � � . � � � �� . � � � � . . � I � � � • � � � �.! , . i _ _ � � "_"-'' � � � � - � � � '� i � А � Г•1 i � � М � � 1�? . _ . . . 1 Г`� ! � � j i � �:.� � i � Г' ' n � i � � ; ' .rt ; ° '; и 1•1 i и � л f � и /1 .. . � � С� � � 1 '1 j i - ✓� � 7� � � I У i�i 'i - - 'I � М � j � �П l� � � � гJ . CJ . � ,!'�. - ^ � �1 ;� � . � � � _-.. +J. I � N � � J � Г"1 � � � ' '� /� I .7 V ' . � .� "I . � �: i . �! ', .J �I \J^ � ^` в.,-,ч р -� [� �� ' i � � ' : К 1 1 1 1 у � � I � � � . v � � � I I i f I �� � � � � � . . . i ." '_ i i i . "I i _ _-_ СУ, _ � i � • � , � � � � , � � � i � ; � � � л �. � ' , л ; " _ -,,, � ' 1 � � ... , ' � � �, Q � I. ' ; � � i J � ; .�.v. y�i '� :=г 1 i i � i � ! � � � G ✓l . . . � � ' � ; I ' ^' i j� i �' +� ... N' I '� . . . ' . Л ! ' � :.. 1 � � н J 1 � i �� `� '� .. � , С j � � I i �.^.� (�/ � � у Г� � 4-г ' . � � � ' � I i ._ у . � ,� С� . . � .. � 1� � � . � v., Z �' о �- � , � � i .- �., н '" v � � � � : л �I ,✓ 1 � I � 1 �-+ _ � i i :и ' '� г� �v � I'� . U-' � -.� I I i � U j� i '�г ,г_-.:� � ; `Г, � i I j ,� , .`^ ' �' � - о �� I��, � , � � I,� � j� I i� ; ; � � - � = , , � �'''� � � � о; I � р I'� ; 1 j о о; у � ^ � ; `/ �/ i ; , J '.� � , , � � � , � � � . , � ------------ ---.� '� ---�------ --- � � .�. ---- - �. .� ._ � ^V Г� �( '\ � l1IЛ L�{G'i�Un�( �oL111S1XЭ aL{� -JO UOI�L'1l{1Clt?11э.1 `oulpnlэLll �a.]n1эn.ЦSL�.l�L11 э`oL'ull;.lp p11L' t10ЦL'о1.[.11 IO UOЦOn.11SLI0э (в) :арп1эи! s�{sp1 1заГо.iд Cnt;u1 ац� -.moqpJ ра.пС{ s1з эиlэцэs ац� ио y.lort\ о1 разэад�э э.zв оц��\ а{доад 000`� i�иогзlрре �ацаоит� pul; >;а.ге 1ээfо.lд аС{1 uI pu�l ио Uu1uI.i�J �Clluaa_Inэ a.Ie (sp{оllаsпоц OOi`С) а{cioacl 009`�I 1noq� Сио1{,\\,Io аlдоад р00`0� �tlaleull�o.ldde 11lэuaq лlаээ.llр 1(1,и �эаГо_1д аг{1 `padOlanap ,C11n� аэгlр �s1!�auaq �эafo.ICl .1aL{�о �sx иоиl>? sdo.Iэ an{>;n С{�гС1 риСз роо� 1о иоl1эnр0.1с1 а{q>?ululsns .1oJ ри1;1 �О sа.lеаэац �bp`{, а1в�I_1.гг ot ат1эn.цsе_1�Си до{аnэр о1 s1a�.1�� =L�{из}I и.lаlsз�\1 и1 sa111mo� L,Ce1S рив e1sn�{ и1 palt'.эо{ s1 t{эlцм `1эаГо�д аг11. "aulat{эS u0111?U1zII �1оz1ц .Iamo� аС{1 и1 sз111иnи1иаоэ .IO.{ .1a1>?�и uo1�e�1�al Jo ,Calnl�эnpo.lcl ри1; f�1г{IqC?111?n� зsва.lэСп о1 s1 �uauodCUOэ-qns s1C11 �о алl1эаГqо at1_1_ -/�'s'г�у� - �.Oa(n.rd ггоrrг�°1.�.�� vio=Лr _галlо % ( l) `�иаtиаэт.lаl.игио0 10aCo.Id aэtlls s�эедlиl рие sашоэ�nо `s1ncllno ио pasl?q ss2.Ino.1d 1еэ1sлlf.�«�.у. )о з«?wиа�ло�� i !1 I I 1110�� G1CI1?�J11 1епд�у да8рпg 1епд�у aa�png �en��y зэ�рпе � 6TOZ/8TOZ OZOZ/6TOZ I TZOZ/OZOZ I `аlвр-оа алl1вlnl.иnэ .эоЭ ри>; .1в2�С 1иэ.1.lпэ _1о� saunowe l1?n7э>; asulLot; аэивlиlо�аад �адрпg (г 1 :аэиLш.го�}-Iad �аа!'o.I�3 11У_Iзл�.Iо ,S_IUwumS g'i (,�а�г1;��ио�) ��;�л����г�о.�гi�� �I�r�гi�no азv� г�01�L���1-vгlо,�з�� �.�ЭI•сэгiд lсОс `0� �1�11.Г Р�1�1га .rг�acf�t»�ит�гi f �т// .го� sдиаги�/т�/S 1г�t�гСтгт� рит� s/.годау /�аlo.��f а�иат/ts��I ��/птгп/,� Pirn :Cj�.irт�aS .L>>i��1.t u,fua�1 Keiga [Vafei- Seciti-iij, and Climate Resilience Rel)oi-ts andFinanchil Statements Fo i- thefinancialj)e(ii- ended June '0, 2021 Irr'oat'on Scheme (abow 70.5 hectares)- (b) SUDI)OFt to aurICUItUral production and establishment oil ' mai:kct tinkac,es througli a value chain approacli; and (c) support to the efficient operation ofthe infrastructure and to the progressive transfer of responsibilities and decision-makingy to [rrigation Water Users Associations. The Success of the project is premised on the vision that, once completed, the beneficiary farmers 'vllt transition from the current rain4ed subsistence aulcuILI-Ire to commercial farming based oil horticulture, and oil tile Uptake of efficient irrigation management. operation and maintenance processes that will ensure Scheme functiorialltv and sustainability. The status ol.'Ll-IC physical. progress is as follows: Construction of Diversion Weir, Intake and Ffeadworks InfrastructUreDiversion weir: 97% channel-. 8%; Efeadworks Complete- Intake works: 85% complete; Covered conneeLino Canal: 87% complete- Ernergency weir: 85% complete; Sand Trap: 95% complete-, Headworks Access Road: 90% complete-, Headworks canal box Culverts: 95%. ConstrLICttOI1 of Main canal: Aqueduct: 1.00% complete; main canal box Culverts: 21%. N/fain canal duckbill weir: 36%-, N/fain canal cross drainaue Structures. 90%. [Z-chabilitatton of BUnyala IrrioaLion Scheme: 72% complete. Rehabilitation of Buriyala bUIldIn.,S: 80% complete. Construction of Scheme N/fanaoerneriL Facilities at Nyadorera: 95% complete. N/fanutacture of ' Gates for 11LISIlIffil StLI'CC, intake Structure, emergency weir and sand trap 40% complete. Besides the physical progress of Works detailed above, the land acquisition milestones in respect to I Igation infractrUctUre Is.- All 554 parcels of land in Blocks I to 4 have been compensated and vested - r r g I I In fEIVOLI17 Of 1%/IWSI; compensation and acquisition of Blocks 5 - 7 and 6 - 14 to be accoinplished ILI October 202 1 and FebrUary 2022 respectively. (2) Loi-i,,er Nzoict lnleoi-ated Flood Ilfitiplion Sli-itcati-es (1F,,VfS) - The ob jective of- this _sLib- com.ponerit is to improve and strengthen existim, - flood mitigation infrastructures (D Ikes) to provide eallanced flood protection to the con'111-11-1111LIeS of the Lower Nzola, as well as the new Irrigation scherne, including infrastructure and crops. Tile dykes span a lerigth of 17 Kill oil either side of River Nzoia downstrearn of Rwan-ib-,va Brid-e towards Lake Victoria. Specific project interventions beirl" undertaken include construction of 5.8 Km of new dykes, Improvement of 28.4 Km of cxIstIn',' dykes, and construction Of Culverts and drains. The main works cornprise an earth embankment of about 5.0 m high, which also -des a 5.0 rri wide gravel road along the crest, a seepage arout curtain and rainfall run off control ()atcs- Thou-h the works contract was stoned In Noverriber 20 17, actual works on the orOUnd have progressed vcn stowly due to chall-enges in land acquisition. ConstrUCtIOI_L works \vere also recently slowed dovoi due to ZD heavy rains in the project area that made the project sites Inaccessible for about three moriths (March to June 2020). The status of the physical progress is as follows: Construction of the Northern Dyke 's 90% complete (Primarily oil the rivers-dc)- Construction of the Southern Dyke is 73.5% coniplete (i.e. Solely oil tile river side). (3)) Lowei- Alzoia Flood Foi-ecasting and Ecn- I PFarning Sj steln (FFEPK ) - The objective OfthIS Sub- component is to improve the existing flood earl), warning systeril For the Lower Nzola River watershed in order to mi nimize damage to 11 be and property in the event o f a flood. The existill0l system is currently used for daily flood forecasting by the Kenya Meteorological Departrilent (KMD). Through the project, the existino flood early warnino system is beiii.- uporadcd to include a combination oNT and technology for real-time monitoringy of river Ao\A, ( lictry), and instantaneous broadcast technology f'or flood earl), warning messages to concerned ix \ -uoiso_�а }►os _rot!иоси о1 slsrзq ,С}-1э�iвпb >; ио �{-го,»ааи эгil сио.т� раlаприоэ �игаq s1 Uuт1dw>;s р>✓oI ]стасиграS �г�Iг'•S Риг1 всиеsг}I `seпcmy�t `n�uni}yng `nc},уnтг}s} -a-i slиасиг}аlеа -qns (lods-1oLj) ��1г�от_гд э,�г:} �и!-lалоэ у-гомlэи °�ur.rolluoLU lиэtиграs в рас}sr{qF?�s� . -suL}д luawa��т�urcu lиаитца;еэ-qпS -ои� };}о 1иат.идо}anap рэ1�1!}!aeJ рC11' иогlт�n.гаsиоа рэt{s_тз1�м ио (oeqn� е{t�seS ри>; lеоир.гъlЧ� `clroz}� a1PprLU .тэддn =sncl�ydт}; `оа5 _га,��о�1 `пlари���r `ге:��еsг}{ `ив,с�,Сэqе,у) sUЛ��ц� 'ои� pazтl►suas рие рагг{тqol,` • 'гsгqгх ааддЛ рие ига.га I_ `в,»лгеqаЧ� `n�unЧ.,yn�{ =n;LS :'а-г slиаип{э1r�э-qns ал� tu рие} pэpLanap _Io r.y 09I Jo иогlLlг{�qLL{а?I • :-теf os apeiu uaaq аnг;Ч slua>.иаnатцатl �игл�о}{о� ац� 'sаilглпаl? ио?tвn.таsиоэ рацs-гад>✓м иг аlвдг_а11.г�д ,С{элг�ав о1 sал1ипг.иагоа о1 аnт;иааиг ие s� sаг11nг1ат'• tиэигаnоадЕZгг рооц�}ал!{ раlги1г} �иг1_гoddns os}е sт 1аэГоад at{г 's>?а_т�з иег_гпсlга �о �>сп�оэд :� �,си.у_твtи рие `suoтqL.� ;io uo11on1�suoэ `�,игэе-г_га1 ` �ит;и; �и!иие}д .го; 1_тoddns ,;о uoгslno_гд рив �иг�оl�иоси lиэипраs оигиас�lоиа.гls ио snэo; lиаиод>.uoa-qns srt.}1 _гэриn sиоllиэл_гэlит 1аэГоа�; '} aSt?c1cl - 1аэГо_[�{ иог�r�,l.г.г} >?гог}� 1ал�о� ац1 1и slsoэ aauF�ualtnetu рзs>;а�аэр рие а_тn;an.цse_гJui иогlэаlо-тд роо�{ п.гог�} рало.гдшг зс}1 jo undsэ;r{ рие ssаиаnгlээ;;а рэsеагэиг о1 р�э} л}э1t'tигl}n 11in� sгс11 -рэсjs.гаlвм >;гот� .г2л�о� а>�1 иг spLO} lиэсиграs ,}о иогlэпраа рии saaгlat'-гд lиаша�tiиеиг рие рие� а}qвuгвlsns �jo иогlоиго.гд Ч�>по.тгlа sэг�гиntисиоэ }еао� ас{1 Jo spooc{г{аnт} эnо.тдип о1 sг пг?uodшo�-qns sr�{1,{о аnцээГqо эЧ.L -�сгаггга�гэLгг��.ц p�ys.r,зir�,}g r�ro=P� (}�) -pэnssr s1s��з_го� роо� эЧ1-�о ;��г{гqL1{�а ри>✓ лае_гnаэи эс{1 ио ало.гдгит о1 �ц!ипипиоэ тз.та.гор>;л� ри1; `(,�lгиnиг>-иоа э}г;qгс15) sвгсиnУ� =(лliuntuuroa t�n�L,�-�at17) a,�nqa,Y� а-! eioz1� _ran�o�{ и! sr,a_тtг зио.lд роо�{ lsош aaat}1 _го� Е?1Lp атс}de-inodol uorln�osa.r i}1;1cj эаlnbэг? о1 sлэл_u1s �tla!'; ра}1L1ap ра1а1с1шоJ . -�игддвtи рие sгs;t}пигl роод и1 рив Sn1�1�I Paptг-i��dn аг}1,)о аэиLиаlспеш рии иогlи-lадо иг _}_;гг1s аУцЧ ригг \%2i:11 Z� -то1 palanpuoa иэаq se>_{ DcnurL_г1 {ilэгиЧэз� • -раlэlдtиоэ uaaq s1?у ПУ\� putl тг.�зигLув}I \л�7;11 �С�11 ���, 1Е� s_та-�_гаs :� suoгlLls эsr,q .гаlпдсиоа �о иоцв11L1sur риг: sшоо-г aa��aS ,;о иоllепоиэ�} • -slsr�эa.ro; роо{; -;о aэuenssг .го; s_тэn.гаs у���/vl,�,y ot и1�р агии {вэ_г nu!11!cusuL.г1 ра1_г�аs элт�Ч suorlвls раре_гUдп L 1 аЧ1 �(Sд�П�� �оиС ри� suorlelS {ana�{ _та1L�1 ат�rгиоlп\i 'ои� `suoгlelS .тэЧ1�а�� эг1Е?>_uo1n�� 'ои()1 'э'г) lиасидтпЬа 1э>_ио.грп}_] pa1-1ossв.;o иогlе{�211sиг pUL' П}ddnS l}n110_1L(j papL'.lддп иааС{ SL'l} э_1111at1.11SU'_1;111 пlП_1O11uoLU sl1j���� лU1.1S1V�{ . :auгuodiuoa-qns sгс11 _гарип зр�ги иаэq .Еп; os эnet{ slua>иалагсрЕ? ��и!:��о{{о; зt}1 `,С}}�аl�таэдS 'sэг.losrnp� роо}_{ spuas риг� sа.тедэ.тд рие `slsвaaao; sэlпдиlоа `suoпc�ts рииоlтио>.и P1аг; at{1 иао-ц тзlвр sаnтаээ� п�ои Si11:1d�1 pэpL.rDcln эг.1а puL }{а,» ,Caan �uгssa.r�oad s! (S��`1�1:I) uтalsns �иги_гL�» л}-1L� рии �игlsвэа_год роо}� Е?;oz� -гэп�о�; ас}1 �о �игре.годn °>иго�ио ai{L -sагlгпгiаL ssaupa.r>;да_гд ,�lruncuruoa .га>.}1о se {{ал� s� `диг.г>✓t}s э�>ра}тоиу 1LUOraeu.ialui рие .та;sигг.тl ,СЯо}оигlаа� puL °sзаlиээ Iо.тlиоэ риг� uгals,ts оит.то�гиоиг с11гп� urals:�s }о_диоо poo�f рэz!cuolsnэ е�о lиэtис{sт{qтllsa `тэnг�{ Lгог� -гэл�о� .го; Е�гаа1►_га ��сии.гв,,� роо�; ;}о lиэtиаиуа.г рие `�>.nddeLU иоllвритп �игрпJаиг `sal1�{!qedea sгs,Cl�u>? роо�; �>_пиаt{1��иа-г1s `.S2L10 h121[ }Y,LrolllppL' `;0 UОЦэг1.[1SUOэ pi1L' SL1oЦL'1S oL11.1011UO1L1 {эЛа{ _1Э1L'п� ?�j� }l>'�L11F?_1 nUf1S1�;1 .)О оигрL.�адп apn}аги рэ;иаtиэ}дсиг лtuaq suoгluan_гаlиг -гэt{1Q �вг_гэlг.г� иг_гв}р ио paseq sатl!иnсишоа 7�ОС `0� агп�� рари,� .rt�a:f Jvт�irг�tr�aг/а .roJ s�г�att.r����lS lt�i.�irг�rп�1 Рг�т� s�.iод�эц ��и:зl��sа� ��тnс��1� pii1� :fji.rn.�,�,5 .г�1»,;:1 1�rfыa�I j, antl Clinzate Resilience Relmi-ts ani-I rinalicial Statements 1,-or thefibzanciatj eai- en(led,hilie 30, 2021 Trained 381 WRWA members on project management, procurement, record keeping, and resource mobilization- Trained 52 WRA staff in different fields relevant to SCL\/1P development and technical support to catchinerit management. (5) Iniln-oi,einew. qj'Wafer . ervices in Alfoinbaso - Availability ofwater in VlOnibasa will st-iii[licandy increase when N-twache Dam becomes operational. Therefore, there is need for N/fOWASCO to adequately prepare for this scenario to eft'ectively and efficiently absorb the -,vater from -table. This SUb-cornporient providing Support to .Awache Dam when 't becomes aval I I I , N/1OWASCO to improve Its operational efficiency and water distribution capacity as well as iraprove bitting and revenue collection. Priority activities include N/1OWASCO turnaround fOCLISmo on improved 'institutional arrangements and the forniaLlOn of DN/tAs_ [mproved. water service delivery will be reflected by corresponding reduction in NR_W and increase in revenues collected by NIOWASCO. With Support Froni the project, N/fOWASCO has made good progress with re'aard to [lie above two areas of. ' improvement. NR.W has reduced from 6 1 % to 47% and the riumber of household water connections increased 1rorn 1,475 to 4,tO2 with-in a period of four years. Similarly- the revenue collection efficiency has Improved greatly dUrIng the same period Frorn 86% to 94%. This is attributed to increased vigilance on tlie part of'N4OWASCO to identify dormant and/or ittegat connections and have them reconnected or re(JUlarized. This Positive trend can be attributed to a riurnber of management and operational chatiges that MOWASCO has been Implementing to turn around its image Crorn a toss rnalciffl, utility to a more commercial[\, viable entity. MONVASCO has recently --One thI_OLIoh stornficant institutional chanoes with the airn or streriatheruna its nianaoernerit and operational capacity. The N/tOWASCO Board is no\v fornialk constituted and full,\, operational. T`he Board has recruited an(] filled all the vacant managerial and technical positions and the entire Senior N/fariaoerrient Tearn is now in place. Rcoarding the planned NRAV reduction wol-Ls. (-,Oocl progress has been made Coltowing completion of' the Likoni works. West tMairiland works are proceeding well and 90% complete. (6) 1,ffatei- h7i,estinew Pilmline - Ttie goal of' this sub-cornponent is contribute to closing the large infrastrUCtUre oap In Kenya's water sector, estiniated at around US$ 5to USS7 b 1 11 1 on Specifically, t1iis sub-coniponent is financing a number of- pre-feasibility StUd-les, leasibi I It\ Studies and detailed designs, PAP & ESIA preparation, etc. The SUb-component is also supporting the development or an triVeSLIT"Ierit Franiework (fF) with agreed quality assurance standards and guidelines for planning, preparing, implementing and operating \vater Investments. The It-- is envisioned to become an overarchina sector-%vide instrument for enhancino the quality and speed of Investment preparation, and consequently a critical element 66r strenothening the pipeline of investnient-read pr jects. The rollowing achievements have been realized Linder the SLib-component: Development of the [nvestment Franiework Analysis Tooi (tFAT) and Investment Plan -is complete. Feasibility studies for Malewa Dam, and 01 Kalou, Naivasha & Gilail To-v lns have been conipleted. ESIA & RAP for Ma[ewa Darri, and Kwale, Ukunda, Msarnbweiii & Lunga [Ainga To\xns have been completed. The KNvalc Count), Water Supply Master Plan has been prepared. Kwale, Ukunda, Msarnbwerii and Lunaa 1AIII(ya Water Supply Desions & Bid documents have been prepared- 1гх -pэ11т1uqns sl.тода_т 11?итI рие аlаjдl,иоэ s1 suefd u1s1?а хтs �}о иотl>?.гида_тд . :lиэиос[ито�-qтls �1{1 _тариn раzтlеа_т uaaq элr,1{ slиаlиалэтl{э1? оит,иоll�I э1LL 'sluat111sэnuт раlетэоssр рии sаэ.тnоsа.т .тэ1���� s,е,Сиэ,у 1о ээиат}тsа.т а1�г.ит}э ри>; ,С1т{тqeulвlsns а111 о1 alnq{-llиоэ {{тт 1и1j1 otnuue{д аэ_1tlOSэ_т _та1Lм Jo slэac{sL ,С.тоlидгэтl.тид рие �лlтэLдиэ 1еэтlп}аа1 `иотlеlи.го3иг а1{1 ио �uтsnaol ,Cq sуаол�эиг>?_11 1е�а{ ри>? {вuot1n1t1suт apim .тоl�эs раlгаl{lоиатls э1{1 1го sp{тnq lиаиос{wo� -qг�s э1[,L 'ээиаг{тsа_т эlиlит{э �lпtиеа.тlsитиlи рир ;-�итиив{д итsl?q раlи.тUэlит рlпрn{эи1 `елиз;} иг luauтa�r.uL1u sаэ.п?оsа.г _iаlвм {ала{-uisuq .то� asuq аора{мо1ry, ри1? ,С1{э�диэ а1{1 ano_1д1иг о1 sт luauodluoэ-qns s11�1 _}о an{lэаlс}о а11.1_ ->гг�сгиnl�l l�uv lciauгa �nггг�/.1i sa.�.rrгosa� .iа1г��},r n7 1.ro�lсlггS� (�) �1иэт{� а>.{1 о1 lиsтиl?11эа1и _тa1Lrn �{jnq ац1 jo иот11;1иаоJ _тоJ sиотlсlо {еэти11ээ1 рив э.lnlэnals {Lиоцnlгlsит рие salt?ри�иг s1{ `(�Г) ,�С1т.то111n`i lито{� at{1 _}о 1иа1и1{sг{qelsa =} lаодаг} ,Сал.гпS sэцsои�>т?т_а раlиаsа.тд V_I_ �рэ.тnэо.тд uaaq s�1{ _та1L1\1 y1n� 1seo� _то.{ (�/1.) -lоsтлру иоцэLSив_т L • -радоlаnэр иэаq su1{ (1аи1;_qит) 1.uals,Cs 1иаlиэлвиt?>_и иотlеlи_тоlит Э,}u1s 11?э{ut{эа1 рие �}Luod иоцв111.то{и{ s1u_тоlа.т .гоlээs .та1�1\� • -радоlалар uaaq su1{ л��а1>;.т1s иоilLэтиnиаитоэ s1_и_то1а_т а1{,{_ , -5�'Пr1�r\1 аnтlэадsа.т nq иотlг?:-�цтаэл ��ито��.тарlт эlиеs а1{1 ри1? ра1�в_гр sэцт{гq1?т1 puL slasse ;{о sаэтlоl\ lи�э"I �IL-т?;� .то{ аагlо� {L�э�1 1I�-гС1 • -S\�'С[Л1r\\ элтlэас{sат ,Cq иогlт'эг(т_гал лэи_тnээе ��ито�>.гариr [_}e1s,1o 1sт1 - рэ1_Ie-т 5�'С1Л1М о1 s�[S!\� -гэси.lоl 1uo.1,I рэ_т.та.}su>?.т1 aq о1 :}:)�1S ,[о sa{прэllзS риг? ээтlо� �У��а�1 1�и-гСl • \��'C1r\\r11 �\2I-� puL �U�1i\��\�[-\ оlит �С1л\!ц\г\2[ .1►{с{s ОСОС ,Степ.тqэ� �1,L }о t �о1�г аэтlо� �е�эГ} �аЛ\r1\ �,,6 . -ра1}sт1q1?1sз uaaq эли11 (s��]!1���) sэгэиэо�,� tuawdolanaU s�ao�1 -1а1е�\'\ ° �610� t0 9� ао S� �' LC тцГ[ эртл раllэгт?�, рие радоlалэр а.тал� еиэ.lт.lэ lиаигl.{sт{q�1sз (�Ur\��1) sатэиэ�� 1иаlидо{ana�{ sу.тог\\ .та1�i\, • "рЭС{01ЭАЭр иээС} SY.1{ 11L'{�} -lэlSl.1L'.q-UO1j1SUL'.т� .то1эЭS _тЭ11'/\'\ pUL' д1?1ир1'ог} �S/\�j }�'Ul.} . -_IэL1s аоlээs .тэ1t'n� aoJ раlэnриоэ а_тэл� slиэшssэssтз s{{1ys рие naualadwo7 . -s.lээq,Io этlqnд с�с},.тоl рэlэnриоэ sun� sэlвриг?1и рэ{ритlqlп? рив sл�1?} �э1ел� ,r�эи ио sиотlэприl JJв1s-}о а{элэ ts_ттI эц,I_ . -рэдоlалар uaaq эл1?у �{L'UI1C}i1_{_ -гэ1L1\� PLI�' �SI-[!\� S!\�\ �`d!\1) 5110!]П1l1SLП .1о1эЭС -la1L'А1 Л1эU ]OI SUOIjB{S1oa1 ,CIL'tp1SC}I1S ° -раlаnриоэ sLn� 1uэlussasse s11{,уs-nэиэlадlиоэ��вls рит? л�а{лэа {r,иоilвгти��ао sn�[,� . -uoildopt? рие матлэ.т ао� lэитqL� оа рэа111иqпs sL,м ,Сэт1о�{ .1э1L,�\ {вио{1т?1� at11 ио �адвд uolssas иотs�ал 11?1п.I puL 1{1L эЧ.1_ • -,СрLэ_т uL1d иотlтsит?_т_1_ .тоlээS _1э1>;,ц\ at11 Io � ри1? } �1оП �I�ap }т?ит,� . �раsтl�иц n�этлз.г lвиотlегтииа_1о 1StY\h? 1�и� 1гц1�;I • �sр.тво�{ n�au а1{1 ,Cq рэnо.тддr-, sl.тода_1 1иэlиt}sг{qт?1sэ элтlэадсаа атаl}1 ри1' pallэunL{ э_тзn� (3_LS�Y\ `�1Э`�ISL�`С `b2iг\1 `�l-{Sl111� sиот1п1т1Sит .тоlэаS _та1У,п� {виоtl�и л�зи i1\� . _tuauodwo�-qns а1}t .тэрl.т ралапl�l? иээq se11 �игл�о{1о.} э1Lf. �SSэ�o.1d иг_1o.Ja_1 .тзр>?о_�q э111 Dиlло.iдшl о1 рие sалтl�эГqо 1�аГо.тд литlаэtи о1 1{1oq �итlnqтазио� nqa_таt{� �suoд�lml рии sa11?риеlи .1тат.11 ит_то`}.тад ;С1аn11эа�.}а о1 sио11п1цsиг _тоlэаs _таlвл� ,1о ,{11э1?дLэ ац1 ээит?11иа о1 sт luauodшo�-qns sтг11 Io anтl�afqo а11_L - sг.u.rofaJ l�г.�1� г�ог�гsыl�_rL -1O���S -га�'�.1�1 -г�l �-�OCl�f�гS (L) ---- lZOZ `0< <эгпг�• раргга .гиаг( Jт�taгtnu���rl1.го 1 sдиаггr�а/»�S /глаиr�гу_11�ur� s�.годагj а.�иат/lsa�I a�nrrцl,� pur� �t�гпт�аS .га�г�i1,j orfгi�a�1 Kenya f1latel- Secm-i j, and Climate ResiII&MICe R(,,,j)oi-ts and Finalicial Statements Foi- thefinancial.yew- ended.Jime 30, 2021 98 Sub Catchrrient Manaaerricrit Plans (SCMI's) have been developed in collaboral toil. with respective Water Resources User Associations (\VRUAs) several of which are under implementation. 4t Hydrorrict monitorincy stations have been rehabilitated. fristallation ofaii additional 6t statto ns (45 Automatic Weather Stations and 16 Automatic Water Level Stations) is 01100tFICY Drifting and equipping ol.'25 orOUndwater rrionitorino wells on-oing and is expected to be corripleted by end of October 2020. Water Testinc, Laboratories in Na*rob' and K'SUIDU have been renovated and CCILlipped- Various capacity building and training have been conducted for WRA staff. A National Water Resources Atlas and Web portal has been developed. 1u) Corriment on value- for-rrioncy achicvemerits, All pro'lect operations are 'In strict compliance with World Bank and GoK financial and procurement policies and OLUdelines. This, coupled with a comprehensive monitoring and evaluation system and rigorous quality control and CjUatitv assurance MeaSUres, has ensured value- for-moncy in all project interventions. i v) fridicate the absorption rate for each year since the conlincricerrient ofthe project. I I I i I I Imall :1111oullt 2012/2013 200/201A 1 2014/2015 1 20 15/20 [6 2016/21M Receipts From Govcniment oi- 150,000,000 00,000,000 I Plocecd, from Dwii -itic .1d Forcic n Grants Loan from Fx1cmal Devc1opmem Partners 8 1,695JS7 1 0M 26,796 390,6 16,107 _16i,765334 5 12,649,809 )3,904.0,A 000 1 8 1,695, 187 100,926,796 390,6 16,107 1 6 15,765,334 1,01-1,649,809 Absorption rate 0.34% 0.004 2% 3% 4 1 1. S u ni ma ry of Overall 2017/2018 2018/2019 2019/2020 2020/2021 11 c r Fo, r nia n cc Receipts Crom 769 652_000 1 1 GovernnientofKetiya 175-000,000 1 J94 652.000 Piocceds froin Domestic I and Forcian Grants 170,466.567 i 19.773.723 190.240,290 F_ Lem [rom Extcrnal 11 179,84 5 890 Devc1opment Partners 2.370,22 17,578 1 1957-936.894 1,941356-100 10,00 1-009-696_ 2.370,2 17J78 1,949AWMO 3.303-401,161 1.942-047,765 1 t,785.901,928 Absorption ratc'Yo to% 8% 14% 8% 49% v) List the implementation challerilges and recommended way forward. The major project irriplementation challenge is the slow process of land acqUISItion that has resulted in significant delays in all nia works. This is mainly CiLle to lenothy -1 jorpro ' Icct construction bureaucratic processes involved in the land acquisition process ri-iost of wl-ilcll are legal X111 :\1\ -�иаигаэ_гnе оtп�иеиг_.1 1�аГо.гд ayi оLпрп��iп sиогlвlп��аг рив sмУ1 а19еэг1дс{е tlаг:и аэиигlдшоэ-иои Io sаsвэ лие р�у аои sutl �эаГо.гд эс1_L :зэаr.гlдlио� аааfо.г<1Эо �tiгt:�u�un� б'I �1ээf�о.гд эс�� .гоа ssаэо.гд uoг�isгnbэL ри�1 эtlа ,уэr,_г1 1s�1 о1 sаэ_гnosa_г 1GLSSээau эча лоlдэр о� sагl.гед рэи.iээиоэ f1е nq nаиэо.гп ,1о эsuas т� п�ои sг э.гаtll su sllnsэ� ani�isod раPlа�л anetl suoг�uan_гааиi asay f_ �ssaэo_гд иог1гs�пbэв ривl ац� иг syэзuajlloq �ui�sгxa ,уэоlиn рие ,tiга оз Р1аЧ/pa.���1s иаэq эпLс1 дгtls.гэрLаl 7�1� puL (spuu� :�� .га1�r11) sa1_г�sгигиг �uunajaa at1� Io sэ�_гп�ааааS 1т�дгэсп.г�I иаал��эq sлигlаэиг/sаэиариодsа.гаоэ �о _гэqwпи Н���I1� ,�q рэzдг.iог_гд а.гв slиаtиа.ггnЬа.г риеl s1� 1в�[1 э_гnsua put� а�аГо.гсi а�11 ,)о аlуо_id эt�а asie.i оа saэi_1,ао аивлэlэ.г иго.гl иог�иаn_гэlиг 1апа� t1Dгy �цдпоs s�t1 1эаlагд ау� `а�иэlfвуэ ас1� ssэ.грре ot р-гил�.гоl ,CLrn в s�� �ssaэo.�d at1� �,tггэиаn�си tu ,t�л�ээ1 э111г1 ,t_гап sLt� �ээГоад at11 `(��1i� иогssгипио� pu���I lеиог�и1ц эц� �о аl�рtгLиг элгsnlэ�2 а�11 ptгiaq тго�lisinЬэе pue�I �раlиалигnа_ггэ эс1 1ои snчa иLэ put� slизсиэ_unba_г I ZOZ `0� �ггn�• р�ри� .п�агf jттт�иг�гт��эт�� .то1 s�ттаrсrа�ттlS 1r�т�ттт�rтт� J�rтv sд.тод�ц .»rт�т1тs�ц ���т�tиil,� рtгтl :с�l.гтт�аS.rв�тт,�,1 v:Ггт��}I Kenya Water Securi j, and Cliniale Resifience Rel)orfs and Financial Statements For thefinancialyear ended June 30, 2021 Q'T' A 'r Y' N! E N'r 0 F 13 U, R F 0 R IN I A N"- E AGAMST P 1)" fECT'S R, DETR NE) I-) t ti. 1, !:A k _' k C _ OBJECTIVES fntroduction Section 81 (2) (1) of the PUblic Finance LN/f anage [lie 11 L Act, 20t2 reqUircs that, at the end of each ['iriancial year, the ACCOLinting Officer when preparing financial statements of' each National Government entity in accordance with the standards and forrnaLS prescribed by the PUblic Sector ACCOLInting Standards Board inClLides a statement of the national governincrit cntlty s perfort-nance against predetermined obJectives. The key development objectives ortlicl)rolecl's agreetnenilplan are to: a) I I I 1 1, 1 Cor pr JCCL beneficiaries-. arld To increase availability and prodUCLIVILy of irrigation water C`J b) -ro enhance the institutional Cralnexvork and strengthen capacity for water SCCUI-11" and Climate esiilience in certain regions OfthC COLL11try roaress on attainment of Strategic development objectives For pUrposes of irri.plernenting and cascading the above developinerlL objectives to SpeCil-C Sectors, all .1 ives were made specific, incaSUrable, achievable, realistic and t'ine-bund the developiiient objecti I I I (S,MAR-F) and converted *Into dc\,Ct()I)IllCllt Offleornes. Attendant indicators were identificcl. ffir reasons oCtrack-ino progess and performance FriCaSUrerriciit: Below we provide the progess on aLtainino the stated objectives: Project Objective Outcome Indicator Performance Keriya Water To increase availability linproved farrii Area provided kvIth Iri FY 20/21 rio area was provided with Irrigat' SCCLIrity arid and prodLICtiVIt\" Of I)i-odLICt[Vlt\" irricyatiort and - , 1011 and drairiage services by Chinate i loat-ori water foi- arid I'vehhoods. dra'riaae services - the pro ect. Flo\vever oil account of- rehabilitatioll Resillellce pro.icct beiief iclarles. Flew arid 1111proved activities III the cxistlll(, Project Bllnyala Scheille, iiiiprovcd ProdLJCt1V it)' has been actLiallsed.. At the end Of JUrie 202 1, over 3000 Fariiiers had benefited froill the project iriterveriti oils through the different approaches leadirig t<) adoptioll or irriproved crop varieties, efficlerit hUsbaridry teclirtigLICS, profitable Xv 1ЛS о1 �/oLb шо�� pasea_гэиi .гэlвл\ anuana� ,Clddns _iaaem -- -- --� 1\\2I\ O�S�'i\\О!� 1 -сго� O�S�'h�OW �}о ,Сгапгlар 1 �/0� �1�1 гг1 � иг_ asea_гэар �/о Ра;�о.гдсиl --- I 1 paгlsгlqetsa � 1 а.гал� suo_цеаs оиг.юli_�юш paцsг�qe�sa sиог�ъ;1S � � � i I i -, sаэ.гnоsэ.г .гэ�е;��' �,иг.гоаi_иош рарв.г°,dn � 1 � � 1 ,r�atг -ои 1 t� 1 �/Ос: ;1�( гг1 � .io ,е„и 1о .iaqwn1� � _ � � -� � Saoi л.г2S � i ' 1иашаоеиеш . ' � � 1 1�UL' oU1UUl;�C1 � � � радоlа:�эр i saэ.�nosa., _га�п.,�� , uaaq ;Cpt;aale ресl sueld i �adolanaj� Sue1d Jo ,Gалгlар wsea �гs 1 С/р� ,С_{ л� ` игsе�� _1о .iaqwn� рэnо.гсlг.иl i ---- - -- � �- 1 "SVai1\гИ � � i �ои� о1 ,C11nJ Рэиогl�сиг�.il � � -� � � , ; �]S:1\ouS :ра1''•.in� пвиi ( Сгзпilа� эain.ias ,С.г�ипоэ � � � ' i � sp_iг>о� л�аи pui; рало.гдшi y1�n� � ai1�_1о �иоi��э.� иiеl-гаэ � 1 рзсlэиг�еl :э.iап� (�1J_S�\\ pэysгlqe.asa lеиог�з.iадо i иг aэuailisa.г a�ewilэ � `�]:]?7Sг'гAV `\- 21�11 � аэ� -�аlеiцV ' aП��J i Ри� ;C�i.inээ� .гз�вм .io1 1 `�'i-1Sr1'1гц) suoilnailsui at11 nq разг�риеl^ sиогtг�зпsиi пiгэLдеэ uaгl��ua.i�s рие I .гоlоаs .га1�л� lииоiJг'�� �иог�пlг�sи1 .гоlэаs .у-iол�аше.га leuoi�n�i�sui ; . . . . . . I п�аи �out `l С./0� А1 г�1 Jo .iэquгn� .iа1�п� маi� эуа аэиt;уиа о 1_ i �1�эlо.гсl �--- -- � . 1 i а�11 л9 иоцэа�о.гд иоц�а�о.iд � . . � � роо�1 PasLa.iэuг_ у�iл� � pooll pasea.iaui I 1 � ( раргло.гд а.га,и �lдоад 1 уаi,и рарiло.�д j � г � OOO�Sb�1С/Ос: �1� и1 аlдоад_эо.гаqwпц � - - I spooyгlanil рало.гдшi � рие sасиооиг рэsвэ.iэиi i � `�С�гs.гапгр ,С.ге�агр о� anp � tioi]�.qnu .га11а9 `,C�i.inэa� I � рооЭ pasLa.г�ui о> >1nsa.i 1 111;1\ iC�aN1�%�ПltП1э a11� 1 -э�nро.гд ра.гоаs �о ��г1 � j I 1�an.ietl-asod .гаL ио1 рис; i L sауово.гдде лигlа.у.геиi �_ I I � -- ------ 1 �0� `0� агп1� р��рт1� .11�aa J» ��t/r�c1�a1/1.1о� s�rlaul���1��5 1lпзипгп`I 11и1� s�.lпгh� г7�1ггЭ1�1Sг7гf 7JT)1cl1IJ II117) �lJl.c11п�5'` .1г�j17��,1 T1:fcrг7lJ Kei j a [Vatel- Secul-iij, and Clinuite Resilience Rej)oas widFin(incial Statements Foi- thefinancialj,em- en(led June '0, 2021 Services by 56%-cl-Lie to tricreasccl N40WASCO VOILMICS ofwaLer. INUmber oF \/IO\VASCO 110LISChOld i HOLISC110ld WaLer connections decreased Conliccuolls From 3,660 Lo 3,114. coRporuvrE SOCIAL RESPONSIBILITY STATE NIENT/Sus,rAINABILITV REPOR-rING (Two-to-three pages) XXX exists to transform lives. -mils 'IS OUr pLirpose- the drivirig force behind everything %ve do- Ws cg . Below is a brief ti'ohtioht Of OUr activities that drive towards what auideS LIS to ClCliVer OUr stra OV I t [ , I I SLIStainabilitv. 1. Sustainability stratc?,3, and prortle The top manauerricrit especially the accOLInting 00.1 cer should make ref,crence to SLIStainab[c eCffirts, broad trends *in political and macroeconomic affecting sustainabiliLy priorities, reference to international best practices and Ley achievements and CallUre. 2. Environmental pei-forniance 01-Ittine, clearly, environmental policy guiding the organisation, provide evidence ofthe Policy. 01-Itline SLLCcesses. shortcorninzo.5, efforts to manage blodiversity, waste management olicy and efforts to reduce environmental impact of the Organisation's prodUCtS- Employee welfare Give account of the policies CILI'ding the hiri id whether thev take into account the ocader ratio, whether they take in stakeholder engagerricrits and how often they are improved- Explain efforts made in improving skills and managing careers, appraisal and reward systems. -rhe orgai-Lisation should also disclose their policy on safety and compliance with Occupational Safety and t-le,Lltl-i Act of 2007, (0SHA) XV11 11г;�� (s,злг�r�r�ггг� cror�r���гrr�s /�иг� .г��г�:г: f;ьт `�иг�гысlо��л�р рыг� �>'иггrг»,г� �Jn�s `sыor7r�ja_г .тоуг�� '�.гr�.�ы/�г»у 'a��.�ods 'гror�n.�rz1�» sа�огио.гд ыог/vsrгrr,l��rп ас�1 :rгпьf ���rtjзcrr oslr� гG7ги /гrаиг�/r�1S at�� ✓11_lвуа olnpn�aul lиаtи2��п��иа ,�iluncu�uoa;lo ааиэрlпа а,�г�� s�иэtизлlJли� :C�iuniuuгo� ��; -slsa_га1Lп ри1' s1y�1_1 _гэшпsио� р_lenoa�LS о1 s1-1o33a аиг�аn0 -дгУlsр.�вл�з�s азnЕ�о.�д ( �sээllэв.lд �и11э,у_геиl ���а1t�1з �пL1игL<_и о1 s1�1o.i:1з эиl�аnо -аиз�изs�а.гз:�1�к риiг лиЕ�зуае>_и з19►sг�осlsзц (э �sззгазrад lиэwпвд ouilaadsaг рие slав.гlиоа L,u1_тоиосl ,{q ,{�qгsuodsaг s.laгlddns ил�о s11 slea.ia `sааllав.гс] ssэulsnq роо.о sигеlиlеиг иогlt�sги>;�ао эс11 л�ос� и1>;�д�э -suolat:lз_� _гз�1с1с1пs ��ur. игес�з ,С{ddnS зt9�suodsa2l (9 �S10111эС1L110з _1о.) 1аадSЭ.1 pUL' uo1111эCIlUOa .1l1?{ `]UЭLUaг\�ОЛи1 (L'з111�оСI a�qISL10CISэ_1 `UOIjCII1.1_]Оо -гlие эуг� sanssг ��air�� sаоllо�-гд uo1111adwoo a�qгsuodsэ_1 sз.msua uoгl�siu>�fl.го aL�1 :��оу игr.�д�� •азг�зс:.�с] ио�ацздiиоз з{y�suodsз2] (г; :о1 s1-го.{_ja s11 аиг�lпо pjno��S tloгlt�sluLл.гo эt1_1 -sззгазr.ас; ззеlй дз`1-"=L� 1ZOZ `0� аТпгf� р����иа .г,эа�i �тn�rrr�u1 �у� .►о� sдгr�ura�r�1S 1�r�unrrrl ргп� s�.roda27 а.�иат�lsа� ��г�ги11� pzrr� r[�т.гп��S .г��г���,� r�гfua}� Ke,nYa T+'atei- Seem-ity and Climate Resilience Rej)oi-ts and Financifil Stateinents Foi- thefi-nancialyear ended.1tine '0, 2021 TN - MEINIT OF PROJECT NCAAAGENIENT RFSPONSMILMV S S kTE - - , I d the Pr 'ect Coordinator The Principal Secretary For the N/lInIstry or Water & Sanitation and frrlaation all Oj bor Kenya Water SCCUrIty and Climate Resilience project are responsible For the preparation and presentation of the ProJect's financial statenlents, which give a true and I'air view of the state ofarfairs of the Project For and as at the end ofthe Financial year ended Oil June 30. 202 L This resportsibittly Includes (1) Maintalmno adequate financial marlacemerit arranoernent and CIISLirillo I It I I [no, - roper aCCOUrittrig that these Continue to be effective thrOLIC111OLIt the reportina period; g p records, which disclose with reasonable accuracy at any time the financial position of the project-, (III)Designing, implementing and maintaining itite-mal controls relevant to the preparation and fair presentation of' the fimaricial statement, and ensuring Itlat they are free Croin material rilisstatements, whether clue to error or Craucl-(Iv) safeguarding the assets or the pr 'ect; (v)Selectmo and applying appropriate acCOUntlng policies-, and (v)tMaking accountino- estimates that are reasonable the circumstances. T he Principal Secretary 6or Lhe N/finistry or Water & Sanitation and [ri-Igation and the Project Coordinator l'or Keriva Water Security and C111-naLe Resilience project accept responsibiliLy for the Project"s hinancial staierrients, w[lich have been prepared oil the Cash Basis Method of Financial Reporting, LISIIAO appropriate accounting policies in accordance with friternaLional Public Sector AccounLing Standards. The Principal Secretary Cor the Ministry of Water & Sailitation. and Irrioation and the Pro - ject Coordinator for Kenya Water Security and Climate Resilience project are of the opinion that the PrOj1ecCs financial statements give a true and fair view of the state of Pro fions during the filancial year/perlod ended June 30, 202 1, and of the Project's financial position as at that date. The Principal Secretary for the t\41111SLI-y of- Water & Sanitation and frrigation and (lie Project Coordinator for Kenya Water SCCUrity and Climate Resilience pro . feet further conirm the completeness of the acCOLlnt1ng records malritained I-or the Project, which have been relied upon in the preparation of the Project financial statements as well as the adequacy ofthe systems ofinternal finaricial control. xix � � ixx � 1,1 сс :.таqигпт\ -гас�шэl�` �;1�пJI г1_та,ивП1 -�У1 sаия �: i�ur,-��y� 'л иошг� -ои� i��urtт[ -��,� �[ ;2sof :�ги;� �uт�unoaat��o pLaH .го�ритр-€оо ; �ааГо-тд ,�-т��э-т�а� ��дтаиг�� :; г ;?_ _ _ - - � --.. � �игаца nq раиотs UuL tZGC, ио дзаГоад ааиаз г�а � Ltuг ир ,�iг.тnаа а2)Z ��лиа �о � - _. .[.� '2I �� 1� Р S �1� �� а �. zоiвитраос� 1оэГо-т� ац� рие иоце�г-i-r1 Рив иотlв�гиеS о, -та�L�1г� -}о �Сг�sгvт�,� at[� -гоЭ Г.тваэ.тааS [вдгаиг-тд at[_I. 3 ' (у; '' ,�i;3 к'�«'��.� : S;E<эFтiэ���S i?1'�E�L'€&т а2�(3� T 3T� 4[E.�ko_tCIEi�. �.Fy г . � � . GL `I�:�' � 3 J 'У � ��.- �_ ��F�• � �` -�03 ра1ц11оааL r�l-Tado.Id 2-та�i1 pL1� рариэаиl а-ТаЛ'� :м�'. .�ц-у�`<у', ::,У� '�`" zo3 sasod.�пd аiqгог[а at[� -то-} pasn а.�а,и �трт�L -тариn рог.тэд�-т�а,S i�таи�и� ар� рит_тпр раnгаааl °F�S:.� 'L ' . - �'�. '�.�;, ,. € '''¢�r',^;�-�•. �д��ц1 рие `s�ивиэлоа �итаи�ит Lu_iэ а �t х,�;�` . J[� �х то stu�aa эц� ри� sиот��1тlда�� �uaLUU_эало� alqв:,гJdd� �'.М� .Т,4 {о ���r� ��' ' • • д • �,� � , �G; ` 1dw ,,�и�`xr ."^�,:�. -., Оа S� i �� ГОа 2t L' � -:�. :��`�.s�'��- т, ���. д I1 � ц1 Lитг�иоз �а�Го�д ааиатlгsг� а��иттl� рtгв ,t�unaaS -гa�Lh�� в�Сиа� 1о� � � r� }� `�AStв,rй^s-rгti�� t-Y` 1 р � _��'';�,�,��� �°'�с; �о�д эt7� гг� uoi вргzтl рит� иот,в�гивс � 1ад�l�l3о %1lsплтn� атаl .ro� ��-т��а.тааs 1�дга�?г�й аЧ.i� 'а уΡ- � .-а., д-�а..`s г� : • - . . v О �G,c)I+�"ц'��4'д- �5.�.. .. . . "'4 ] 4 � ^�` '+� i1;L�'. `� ��.�Ти ieri���:i.+�� <� у{у, ��t 1г .:� ч. �,°г �хч ���yti`��1?х,' - t"^-rh '<< +`1тl'�2s4влr .е9�.. . 6 ? �.л,,�` �у �'''�'н �Z�Z Сс агrт�� �;а��геа .ггfа�Г� �J��vттиг�з �s, °�� ��" � � � ��+����гЬТ�дд��{',�'�i''��+�ггi�.�г`�,. SjlfгiL€tг3j�3�,E�' �k3!✓Zк'£"iP:1�' ;VPfi✓ Sy-fOC�г7� -,, �r7 п� д��ussaэau а�ам '�ai�aq ри� абра мои �(ш о sa а � � �I � д q Чд од ЧэiЧм suoiдeu��dxa �������ц� иоiдашаодиi ачд 11о Aauie}qo апцЧ 1�5l-OZ `дэf/ дi n эi n а о д S Ри� �'� л. �va - - р b 1q д Чд � 58 uoi эа 4��,`.�� ..� ��о uoiдnдiдsuo� аЧд до 6ZZ а1э!�b 1о suoisinoad ачд Чдiм аэицраоээ� ui иоiдешао�иi �s:�..��: • � а� •--�� ��,�;�:� lдха аачдо ри� saiэi�od биiдиnоээе дuuэi�.iu6is �о ti�шшns � ри� `рариа иачд �еа�( Т- �' ��t:s L� 4. �.'�;,����.,,,. } 5дunowo � - � s�r�����,���,��y�� �иnдэе рие дaбpnq апiдц�цдшоэ �о диашадцдs риц sмо�� Чsеэ �о диашад�дs �,^й��.�>�;� д рие sддiаэаа �о диашададs ачд рио '�ZOZ `aun� 0£ дц se sдasse �oiэueui� "'з`,��'�.~'+д''.�,�;�iy ��'.jy��' �'.�-,tµц �1+с�4. f;^'ь.:.Z�'`...�'ь х...#�t.Y� i::ч��')::� i �" �уи"}ы�ц`� <� Т~ й t� : д��1�� , -�с'�ыlи$•f.� :. � �. �31 лЭ "У��� `�,'.Ч.'��{Тм � .С�а. �' ,.�,_{�+!дггG� ,�у,�гг'�`�.�-Fty"3'S �.:Ег.i: s�-т'°� ,р�д ��У л;.` ;,�. ч� �\ G л�� п�t'i �rg.y t .i�� G,"7 "'!i .... 11 i �}'ы�{'�I" . `цh`�г� ' S i 1.Л�£,L ^ "7 х а � tk �-, аr�г�;,�. �, �з�;���, ���г{ �, \l' . �У � jL в,�.� 5�.�`..u�3zi,.4r,.r�"д, ..F=a......L±;ыь..�...I:�.°.�^:1r.'_""_, Er5�.4.-L:.�,.-:. .»и_,. ...". ,,..�.... . -. , . "-- The underfunding and under expenditure is an indication that the Project's objectives may not be achieved and may impact negatively on service delivery to the public. O Lher Inform, ation The Program Management is responsible for the other information, which comprises Project Information and Overall Performance, Statement of Performance Against Project's Predetermined Objectives, Corporate Social Responsibility Statement/ Sustainability Reporting and Statement of Project Management Responsibilities. The other information does not include the financial statements and my auditor's report thereon. My opinion on the financial staternents does not cover the other information and I do not express any form of assurance or conclusion thereon. REPORT ON LAWFULNESS AND EFFECTIVENESS IN USE OF PUBLIC RESOURCES Conclusion As required by Article 229(6) of the Constitution, based on the audit procedures performed, I confirm that, nothing has come to my attention to cause me to believe that public resources have not been applied lawfully and in an effective way. Basis for Conclusion The audit was conducted in accordance with ISSAI 4000. The standard requires that I comply with ethicai requirements and plan and perform the audit to obtain assurance about whether the activities, financial transactions and information reflected in the financial statements are in compliance, in all material respects, with the authorities that govern them. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my conclusion. REPORT ON EFFECTIVENESS OF INTERNAL CONTROLS, RISK MANAGEMENT AND GOVERNANCE Conclusion As required by Section 7(1)(a) of the Public Audit Act, 2015, based on the audit procedures performed, I confirm that, nothing has come to my attention to cause me to believe that internal controls, risk management and overall governance were not effective. Basis for Conclusion The audit was conducted in accordance with ISSAI 2315 and ISSAI 2330- The standards require that I plan and perform the audit to obtain assurance about whether effective processes and systems of internal control, risk management and overall governance vvere operating effectively, in all material respects. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my conclusion. Report of the .4 uditor-General on Ken - iw Water Security and Climate Resilience Project (IDA Credit Alo.56681-5674- Ke))for the yeor ended 30.June, 2021 - Ministry 0 -, Sanitalion and h-rigalion 3 ц wо�1ь�'i.r.г� pгrv uar�ыruvS '.гг�г�i14Jо :i;r7s�ur/�l' - lCOZ 'aerrr/� U� Лаг�гга .та:( аг�� .гсJ((ау -У%9S/�'995�°пг �!f�a-r� t�0O 1ааГо.г�/ aacrar�rsa� аэvгигlз ргго лTr.rnaaS .гаlь,�,� ыfиа,у гго �ь.гаиа�-.го���гr�- аы1 fo 1.roda�/ `�оааа ао pno�� о� anp аау�аум `�uaшa�o�ss!ш ��иадеш шоа� ааа� аае а�оум � se s�uaшa���s �е!эиеи!� ау� аау�аум �noqe aэuo�nss� a�qeuosoaa uie�qo о� аа� sani�эa(qo �!pne аЧ1 ��pn� ауд ао} saiдi�iqisuodsa� s��aaaua�-ao�ipny ��иашиоа_iлиа �оа�иоэ ау� �о ssauani�эa}�а ри� /эenbapo ау� би!ansua рие `�иашабеиаш �{s!а ри� аэиешалоб о} ио!�е�аа и! sai�!�гq!suodsa� рие sa�oa �(а�{ ssaappa о� аэ��д и! аае sшa�s�(s ри� sassaэoad а�v�эа�а �еу� би!ansua `s�иашаа!nbaa tio�e�n6aa рие ал!}�{s!ба� �и�па�аа у�!м аэие!�дшоэ s�o�!иош �иашабеи�� ау� моу �о ssauani�эa��a ау� би!маиаа `ssaэoad 6ui�oda� �о!эиеи!} ау� би!aas�ano ао� a�q!suodsaa аае аэи�шапоб ч�!м раба�уэ аsоЧ1 -�(�м ап_i�эа�}а ие и! pai�dde аао saэanosaa эi�qnd �еу� рие `шау� иаапоб уэ!ум sa!�!aoy�n� ау� у}!м аэи�i�дшоэ ui аа� s�uaшa�e�s �е!эиаи!� ау� и! ра�эа��аа иоi�ешао�и! рие suoi�эosuea� ��!эиеи!� `sa!}и!�э� � ау� ��у� 6uunsua �о� a�q!suodsa� os�� s! �иаша6еиеW `anoqe paq!аэsар s�uaшa���s �о!эиеи!� ау� �о ио!�a�uasaad ри� ио!��аедаад ау� ао� �(д!�!q!suodsaa ач} о� ио!�!рре и� �5l-OZ `�эb �!pn�/ э!lqnd ау� �о L� ио!�эаS �о suo!sinoad ау} у�!м аэиераоээ� ui �еааиа�-aoi!pnd ау� о� s�uaшa���s ��!эи��п� ау� �о ио!ssiшqrs ау� �о} a�q!suodsaa os�e s! �uauia6eu�W �suo_i��aado аsеаэ о� ао �эа(оад ау� a�nu!шаа� о� ио!�иа�и! ау� �о а�ем� si аиаша6nиеи� ssa�un би!�иnоээе �о s!s�q а�qоэ!{дд� 6uisn рие sаэ!naas �о �(�!�!qou!p�sns о� ра�е�аа sаа��иш `a�qoэi�dde se `6uiso�эs!р 'sаэ!n.aas s�! uie�sns о1 anui�uoэ о� �(�!�!q� s,+эа(о�� 2у� би!ssasse ао� a�qlsuodsaa si �иаша6�иеЛi `s�uaшa���s ;о!эир�п� ау� би!��да�д и� �аэиеиааnоб рие �иашабаиеш �{s!� `�оа;иоэ �еиаа�и! �о ssauani�эa�a ау� �о }uaшssasse s�! ао� рие ао�аа ао pn�a� о� anp aay�ayrn '�uaшa���ssiu� �о!1а�ош шоа� ааа� а�� ��у� s�иаша��дs �е!эи�и!� �о ио!�е��даад ау� a�qeua о} �(iassaэau si sauiш�a�ap �иашаб�и�W s� �оа�иоэ ��ша�ш an!�эа�а би!и!��и!�ш �о� ри� (s!s�� yse�) spaepuo�S би!�иnоээд ао�эаS э!�qnd �оио!}оша�и� у�!пл аэиераоээе ui s�uaшa�a�s �о!эиои!� asay� �о ио!���uasa�d �i�� рие ио!���едаад ау� ао� a�q!suodsaa si �иашабои�W аэи�и�ало� у�!м раба�у� аsоуд ри� диашабаи�� �с sa����iqгsucdsa�,г �su�n�a� рио sраоэа� 6ui}иnоээ� ау� у�!м аа�бе s;иаш2}o�s �е!эио�п� s,�эа(оад аЧ1 -iii _ `рио `sраоэаа asoy� �о ио!��и!шеха ау� шоа� saeadde s� �. �о� os `�эа(оад ау� �(q }да�{ uaaq апиу sраоэ2� биi�иnоээ� a��nbape `ио!и!до �(ш и� �ii { �,� . �� ч�у,�� �v�-- '�!pne ау� �о asodand ау� ао� �(�essaэau ааам `�а!�aq ри� абра�мои�{ ���-.'��-�. �ц' �° �saq ау� о} `уэ!ум suo!��ио�дх2 ри� ио!}аиио�и! ау� 11а раи!��qo ал�у � �i }��R.. . ��;� . � ` s��� л � : },. •�U . .re;3 :. tr, ;v t;,,��� �да� 1 `a�Ciia ��аЧ� '�!pne /(ш ио pas�q �':�х�' {� Z, ��о э!�qnda� ау� ри� (да�) ио!��!эossd }иашдо�апаа ��ио!�еиаа�и� иаам�аG �п�v��'�fy . �а ,,�� :., °� i�. ... qwa}daS � ра�ер `Э�1-t�L95/89Z5�°N �!раа� �иашааабд бuiэueui� /q poainba� sb {��,�.�уΡг.�'_ `: �s: ._ . - . . у"у;1 1�'}.�, �у.т i��+`�•j��. + �м . 1 Л м a�t- а S1` ,�� �: ``�i ������`�` SINЭWЭ2ЭIП�Э�Э 1�2Э01��П�Э2Э aNd lд�Э� 2ЭЭН10 NO 1�ЭОдЭ2Э ��; �х ��.,��,���г.�`i'гг� г: ,y�L(.��ц�� �..�S�iъ��3` ����._ � ���х ��3i, ��` �r.л�v, . �«�rf.'��'�sK�'-�'�уΡуΡi�..iй��C� г �`�.у ц�+�. ду`ч�. у„_�i .:. й�,. ь.liiS�S+ w 7t y.�rrPirл�л�г�t� �.��� � ��'j���'}��.a�t"Lл . � _ {���З ��lв'��'�,,.,(�` �'I°'К�{? ` � , �У i`SS� e-��t�+./.�:��tµ� �. ,i1:L:�Y���лi�`� 4%�1 г2� 'w'`П�и �г. �Л>`�. � 1 Ywr г -. . yf�i°��д`� г л�` ль i+r. �ту '� .� у 4 . С°-ь у.Э i . .iS.h.�ч й' ма.1�. �,г.1�.. ,_г .i:5� .r.�Sa��.�3� _�г:=..�,�..�.,,.... ._� S__....�.,.�..L: �:'Е.. и'_.,.{ 1. r-s:;'.г. .. ..�.Е_....ь.z..`....._ .r..✓. .�... .,..s�n.,.. .� . . ._ _' '. . 14 7, DV- -and to issue an auditor's report that includes my opinion in accordance with the provisions of Section 48 of the Public Audit Act, 2015 and submit the audit report in compliance with Article 229(7) of the Constitution. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement and weakness when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. In addition to the audit of the financial statements, a compliance audit is planned and performed to express a conclusion about whether, in all material respects, the activities, financial transactions and information reflected in the financial statements are in compliance with the authorities that govern them and that public resources are applied in an effective way, in accordance with the provisions of Article 229(6) of the Constitution and submit the audit report in compliance with Article 229(7) of the Constitution. Further, in planning and performing the audit of the financial statements and audit of compliance, I consider internal control in order to give an assurance on the effectiveness of internal controls, risk management and governance processes and systems in accordance with the provisions of Section 7(1)(a) of the Public Audit Act, 2015 and submit the audit report in compliance with Article 229(7) of the Constitution. My consideration of the internal control would not necessarily disclose all matters in the internal control that might be material weaknesses under the ISSAls. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by error or fraud in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Because of its inherent limitations, internal control may not prevent or detect misstatements and instances of non-compliance. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance with the policies and procedures may deteriorate. As part of an audit conducted in accordance with ISSAls, I exercise professional judgement and maintain professional skepticism throughout the audit. I also-. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Report of the A ziditor-General on Kenya fflater Security and Climate Resilience Project (IDA Credit Alo.566815674- Ke)).for the year ended 30.1une, 2021 - ,111inistry of [Valer, Sanilalion and Irrigation 5 9 t10 17011P LID 1 0.1101)! .11IIVS 'ÅP41J cil,.oINil -l ~ ~ O jojJU '911f-' papila -Lai l lofj'<«Dy -I,L9§/&99 § 0i\l11129-0J' J1(71) l-gafO.i< i.(aI! a l vill173 p1115, 4/2f"ftlqý,p uÉiy if0 /wfa[f)-.101!~fp atpp~f modayj !ql0JI2N Mi~~ u N V d spjen69jes pgIla 'qqeiIdcle ;gj@Lm pue '93ugpugågpui Aw uo jegq oj IiIBnoilj 9c; ÅlcIeuosegi Aew ji.I sjållew Jj11 pue sdiiIsmoelej Ie ujqqj lim elemnlwitjo 01 pu 'ejuepuqdepui BuipjeBaj sjugiwwinbe, IL-111 lUL-AGIGJ tjim pgildwoo GALq i jeLi juuGlej~s e Lj! u 1UeeeV1A gpiAoid osle i sGp9ugiopJp jueöjiuÄis ASue Buipnjoui S6ujpuij j!pne jueo!iuBis pue jipne gill, lo ffiuiwg pue qdo3s pguueld @ilj Sj94Iew igilo Buowe 'BuipjeBqj juwBuV g.II liANM 31e3juujlujo-. I s;Djuejsujnwp qq1 uj ÅSjess@oåu japsu0o I se sgjnp9od iiIl qjnfs LUJOJigd sjugiu91e4s jce!ujjUi. uot um 0ido ue ssojdx@ 01 10;DfOJd G-j] J0 SGII!A13e SSGU!snq PUL- u!jewjoji leijueuij glfl 6uipje;j GJUG1IAG I!PnE ;Djeidoidde jugioignfS uriqo -mjejugsgid iiej SGA91IIDe 12q] J9LILIW e U11 SJUGAG pue suoil:Desuei BuiÅSjigpun eql jugsgdgj s1u@Lu94ejs lepDueug 9q4 j;Dl11aiIm pue 'sajnslsSip eqj1 6uiipnl3i siu;qwles leuijqq Lj juguo pue0 Gijon0jls 'uope~jugsgid 11e19AO ;gql G1lnlA3 c sejiAqs si uiu-4sns 0j 2nluijuoj 01 Gsego 01 1ogfojd Gi.II Gsnlej Aew suoilipuoj jo sjUGAG Gininlj 'JGAUGMI- -iodoj i!pne / w jo Glep GiI oj dn p;Duielqo GOUGp!AG jipne qq1 uo pgeq aje suoisnljuoo ÄAN -uoiuido Aw AJ!POLLI 01 'gIenbGpeu1gie soilSoosiP lonlS J! 'JO S4U'qWqjejs lepDueui G111 ul sginsl0jsip pgelgi a.II 01 piodai s,jo1ln Gt.I i m ulj U0ejp1 ojP 01peimbg we sIsIxe Åjue;lu gleaf i!J1w e~1 jeilpluoo iI ji !~ -sg ij! uiejsnls 01 Gnuijuo3 01 AI!jicle SIOo[Jcl gl11 uo lqnop jueoipuo!is ej ÅL-w jeq1 S11IPUO3 JO SJUGAG 01 PGIelGJ SIS lX9 4u'ljqun eugie~w e 3jqjm'pGuielcIo 93Ugp!AG jipne9i,j uo pgseq 'pue Uijunojje 10 ; 1uaiu,Ced а�{1 тго раlт�эгриг а1т;р ап}вл ас{� sг иогlэеstге.г� а<{1 jo э1г'р ас{j, �anlвn а<.{а _}о иогl�игt.и_га�а иодг� рие игаlг 1иL.г� ас{1 Jo lдгаэа.t uodn рар.гоэа_г а.гL s1u>;.г� цэns �pui,y tп uo�lLUOp/1ив.г�� _}о as>?э иг -,Са�гог�аиаq aL}а ,Cq .го ,С�г1иа tиагдгээ.г ас1� ,Cq ралгаэа� st aэtnpL lиашnед У иацл� ра:�iаэаа se ра.гар1sиоэ sг с{sL� -ралгаэа.г sг с{sъзэ tгэс}п� slипоээг� Jo s>}ooq ац1 иг paZtLlлoэa.l aq 11>?t}s sиогlриор рие stue.г� s�ur,.гn рг.г� sио�двгго(� (ci -ра�,га�а.г �г �}se� paJi',tэOSSL' аигг� ау1 sluatuэlг:ls }г�гэиtiгигl а1}� иг раzги�оэаа а.г>; эsзсl_L �sllгэwпэор .гариаl �о э}Езs put? s�asse ,1о {>?sodstp сио.у sрэазо.гд se с{эns s�дгаэз.г оа sэlt'}эа рие рг`�-иг-иог�Lг.гдо.гдд�� арп{эиг asacl_i. � sailгa�aa �ai{аO (ггг �s.гaul-iLd �иасидо{алар {e.ta1L1!q Pul' {т'_га�еlгl{г1Lи иго.г{ suroj рир s1uL.�� L}�noat{� раnгаээа sг aэuLlsгssт; {<_�и.гэl��j э�ucas�ss�� }t.u_гадх� (>> .л� 1jL1., т,иглгаээ.г а�{а о1 рэi�«ои рие .уивq ас{а о1 paпss� s� uot�эn.tasut auaw,CLd иас{л� раn�аэаа sL рэ.гар�sиоэ sг цsв� �ралгзэа.г st с{sвэ иацл� slиnоээе ,}о s,yooq ai{� и� рэz�и�оэа� aq sг аэпbэt}э�3 сио.г_� .гэ�stгв.г_1_ .�эnbayэx��j э�}а шo.ij s_гэ,}sивад_ (� -�иаwи.гзлог� эtj� ,Cq ралiаэз.г uaaq n{lenlэ� S1't{ чsеэ pa�L}э.г аг{1 рие `s.гnээо �uana а�}� иэс{м saэ.гnos snoг.»?л at{1 >.цо.гз slдгаээ.г {}г� sаsгиооэа.г 1ээlо.iд atjl sadiaэa.� ,}о ио�дiидоэа� (т' С"'-" S3iэi}0� .ои��иСl0ээ�j ��i�3i}tilл�S у (� l I СО� `0�� г71��г/' l»lтиа .�т�arf /1г»гrnи���г/1-�о �1 s�ir�i�i��1»!S 11»�z►т�rlrlj lпгп s�.lод�ц ��иа�/tsaц �Iгпслl� ptiт�:fjt.�n��,�.r��v�-1 n:Гиа,Ч Kenya 14,'afei- Seem-it), and Climate Resilience Rel)oi-h. and Financial Statements roi- thefinancial_),em- ended June '0, 2021 Significant Accomiting Policies ("Contillued) C) 1"t-oceeds ft-om bot-t-owing Borrowing Treasury bill, treasury bonds, corporate bonds, sovereign bonds and external loans acquired by the Project or any other debt the Pro.'ect may take on will be treated on cash basis and recocynized as a receipt dUrInQ the year the%, ed. (1) Undi-awn external assistance These are loans and grants at reporting date as specified in a binding agreement and relate to fundiner for the Pr 'CCL currently under developrrient where conditions have been satisfied or their onooin() satisfaction 's highly likeLy and the project is anticipated to continue to completion. An analysis of the Pro .- CCt'S LIFICIrawrI external assistance is shown in the runding Summary e) Recognition or I)ayments The Pr , Z:, . Oject reco-nises all payments when the event Occurs, and (lie related cash has actually been paid Out by the Project. i) Compensation of employces Salaries and Wages, Allowances, Statutory Contribution l.'Or employces are recognized in [lie period when the compensation Is paid. H) Use of goods and services Goods and services are recognized as payinents in the period when the goods/serviccs are consumed and paid for. If not paid for during the period where goods/services are COnSLImed, they shall be disclosed as pending bills- 9 О! saualeлlnba yst;� puL цsL� (S (��аnицгто,�) sэiэзlо� �ициnоээ� диеэt}iuл�S �рар_тоаа_т 1ои si иотlnqг_тlиоэ ац1 -аsгл�.гацlо :slunocur а]гsоддо рие 1>;nba ггг slггаси,С>;д s� рив slдтааа.т sв c11vq sluatu,Ct;d ри� slсlтааа.г,lо 1иат.иаl�ls atjl иг anlвn цans sapnlauг 1ааlо.т�1 агll `paL[iLUaalэp ,С1qLт1а.т aq и>✓а suoqnq�.гluoa pLт�y-ui _го1 ра��гаэа.т апlвn lргэиеи J ац1 а-гац,�1 "saain.тas lаииоs.гэсl _то lиаитдиlbа �sаlагцап apn1aui ;СLит suoцt;uop аsаЧ1 �scu_та1 цsУз _го ,Саиош иг uet11 _гаtllт�_г saa�n_►as .то/pur spoo� 1ег11ае ,1о �и.го� эц] тп laafo_i�I ац1 о1 ареси а.г� 1ец1 sиогl�иор аае suo�lг�q1.11uoa pui,y-uI s11o1aeuop риг�-а1 (} �slиаигаlвls 1ег�иеигl palLpтlosuo� ац1 о1 э.тnхаиие uL se pasolasтp sт :С.твитwnс sгL_1 �иогlr,ргlоsио� ,1о sasod_inci _го1 раргло.тсl ,�.тr.iuums е рит� :С1циа aтlqnd цэ�а ,Сс� раитт�lигвси sг .гэlsг��.>.т 1assL pa�i1 t� �lиаги,Сt�д tз sт, ри1? lдтаэа.т sL рар.тоаа.г sт иогlаеsит�.т1 г�_диоэ �`paцsтlqelsa лlqвтiа_т aq ива lasse ац1,)о эnlen _ттL1 ац1 puL иогlLааргsиоа lритtиои .го 1ти .гоJ иотlаеsи�.т1 а�>ивца�а-иои L иг pa.ттnUat� sт 1asSe ие а.тац,�� '-Сlал�lаэсisэа sтиэlт slдтаэа� puL sluauгnr.d s� pa1La_г1 а-ттz stualг эsацl ,1о 1�sodsгp т.ио.у sрааао.тд puL uoтlгsтnbaL 1о lsoa эL,1. �раzтlвl�дLа 1ои sт sигзlт lиагидтnbэ рив 1ив1д ;С1.тадо_гд 1о иотзтsтnbав ио luatu:Cl;c1 ац� saassL рах�} .)о uo�l�s�nbэ�� (�� -sauacual�ls 1t�гаи�иг� palLp�jostгoэ ацз о1 а.гn�аиие ив se рзsоlаsтр sг lqap ,1о �ao1s ац_L �арг?ти sг luэtu,CLda_i ац1 с1атцл� тп рот.гад ацз ит lиэти,Свд st; раzти�оээ_т sт �,итмо.т.тоq .1о lиnосив lедгатпад _1о lиаси:Свда.т ац_1_ (аиnоlив 1r.дгэиiас]) °и►мо_1.1oq.�o аиаш,�tгсlз� (л1 --го� pred puL ра.т_iпаит nацl цагцi4� ит роi.тад ат11 ит lиати,Свд stг раzгиооаа.т а_тL 1sa_тэlиг эрnlаиг 1�111 slsoэ �Lпмо.т_то� дU1MO.t_10С, UO jS�a��l]j �111 \1)э��LLiaiiO�� Sai:�i10� n�ii�ili�v33�� aut;3iэiiiдij I COC `Of •эггn�� р�риа .гг�а�1 �г�г,�сrг�гг��аr�) .го�j s)uatu��)г�)S 1гл�ггт�гпl ртгг� s).год��j a�rгaf/1s�?/ а1г�гггтl� 1�ггv �С/�.ггг�а,S.га)t���.1 т�гГгг���I KenVa Water Securiti, and Climate Resilience Reports and F-inancial Statements 1,-or thefinancial j,ear ent-led June 30, 2021 --ash and cash equivalents comprise cash on hand and cash at batik-, short-terli-I deposits on call and highly liquid investri-Lents with an orlu'rial rriatUritv of three moriths or less, whicti. are readily ible to 1,mo),vii all-IOLints oCcast-i and are Subject to insioniftant risk of chari( es in value. Bank account balances include an-101-ints held at the Central Batik of Kenya and at various commercial banks at tlic end of the financial year. For the purposes of these 17inancial statements, cash and cash equivalents also include short term cash irriprests and advances to aLtthOrISed public officcrs arid/or institutions which were not Surrendered or accounted for at the end of the financial year. Restriction on cash Restricted cash represents amourits that are timited/restricted from bell-101 LISCd to settle a liability [or at least twelve months after the reportin- period- This cash Iii-nited Cor direct use as required by Stipulation- Amounts maintained in deposit bank- acCOL11IL-s are restricted Cor use in refunding third part deposits. 11) Accounts receivable For the purpose,-, of these Financial statements, imprests and advarices to aUthortsed public officers and/or 'InStitt-IL1011S which were no( surrendered or accounted ffir at the end of the firiancial ycar is treated as receivables. ]-his is in recoonition of the -overrinicrit practice where the imprest payments are recounized as payments when [Lilly accounted Cor b the imprest or ME holders- This is an enhancement to the cash accountino policy. Other accOLI[ItS receivables are disclosed irl the firiancial statements- Ll -s-,nээо а�и>?с}э аг�1 ��эгt}л� и! рот-гад ас�1 jo sluaLL,з1u1S }в!эиLи>J ас�1 си раzпг�оэаа а-г>? эмгала-т раlв}а-т аг.}1 put'• lass>; ас}1 `�С}qe!}а.г раггls>vatu aq иеэ an�Ln s,lassl? аг}з рие asг.i>? }}г,�� }�гlиаlод аэгn-гзs .го slт4auaq эгигоиоэа jo моUиг uL 1uL}1 игt?1.гаэ ,CJ}еn1-ггл ашоээq sец 1!:}1 -sluacualels }Lгэиеиг� а��д иг раlэа�а.г ,С}а1�'г-гдо-гсiс(L аап slиатидо}а,�ар 1Lц1 а-гnsиэ о1 �1f�'nсггltгоэ passasse а-тL slзssl; lиаоtггlио� �sluacual�lS }t'тэиеиг� ас�1 о1 salou at}l иг ,С1г1и� ас[1 �о [о.1lLгоэ ас(1 игljlг;�� ,С}}оцм 1ои sluana а-п11n,1 сп�1-гаэст а-тоtи -го аио 1о аэиа.г-тnээо-иои .,о аэиэ-г_гт�ээо at�1 ио дизоициоэ sг аэиаlsт�:а asoc�n� 1assL э�qгssod е-}о siгвlар saso}эsгр 1г�q `lassn 1Lтэ�>игlиоэ г? az!и�оээ-г 1ои saop ,С1!iLг� ас[_L sдass�� диа! и►дио� (�� sueo} ио 1sа.гэlиг�о -гаnг>✓,�� ао sJ�}о-а1г.т,и иг�о}�}о lэадsа-г иг зрLси slиаг.илед nuгpn}эиг `а>;а,С iвгэи�иг} зц1 ��иг_inp su>;ol :}° ljnsa-г т� se sагlг}!qu!� 1иа�>игlиоэ lааш о1 lиагииаало�� ,Сlиnоэ at�1 -Cq `рз.г-тnэиг sasso� .го `эрпти sluacu,Crd at�1 ио 1-тодэ.г о1 luatuuaэnoгJ �еиогlв� эt}1 sэ-ггnbаг 1э�t 1,�.}д эЧ1.}о (!) (С) 6� иогlэ°S --тгза,С ау1 иг sэгlт}гq�:!� 1иа��итlиi�э ас}1 )о .таlsг�а-г l? sт 1uau�alels �етэиггиг� sгсЭl,�о с�аии`� �аlоига� sт ��т1и��lод аэгл.тзs .го slг�au��q эгшоиоэа оиглроqtиэ sээ.тnоsэ.т _}о ,иоUlг�о иг� }о ,С1!�!dгssod ау1 ssэ}un sluauгэlnlS ��!эLтвиг} э��1 о1 salou ai�1 Lu sзгэиа�итlиоз ,�ие io s�!еlар saso}эsгр 1nq �С1!}!q�l� 1иа.�и!lиоэ и а�гиооэа., 1ои saop ,С1г1и� ац�_ `sdгcls-гaul-гr,�� а1Lл!_гс} эi}qn�1 `aэuLansuг `1_ioddтls �1.гоJtиоэ ,�о s-тalla�j 'sагlгигиэри! `saalue-г1;nA `ssa.гDo-тd иг иотlвогl!} :tио-г} аsг.гL ,CLCU sагlг}гqLг� 1из�ициоэ,}о асио5 -,С1г�►qвг�а.т 1иаlэг.�}ns >�1тл�� pa-тnseatu aq lосгиLэ uoqex�г�qo ai}1 �о 1г-и�оtит� эЧ�, (!! -то `ио!1Loг�qo аг�1 а}11aS о1 ра.т!nbэ-т 29 ll!л1 lLциэlод аэг_л-таs -то slг�auaq э!гиоиоээ Uит,Сроqтиа sаэ-гпоsэ.г _�о п�оL.�1г1о uL 1LC}1 а}quqo.id 1ои sг 1} (! :аsnвээq раsгиUоэа.т дои sг 1пq slиалэ 1sг�д tuoa� sas!.гL 1L��1 иотl>;��!�qo lиаsагд `� (q -то `лlqиа ат�l,jо }оаlиоэ аг.{1 игг�згn� n}}о>.}л� 1ои slиала а-гnlпа и,�lааэиn э-гош .то эио _}о аэиа-г_тnээо-иои -го аэиа.гаnээо эс}1 nq л}ио рзи.гii}иоэ зq }}!:» аэиаlsг�а аsочм рие slиалэ lsed гио-i� sаsт.те 1Ly1 Lто!1Lcul�lsэ2] �г :,Cq ,Саэnозslр .lгз�ll аз1)L anssг ао1 pзzтaotjlne sluatual�ls l��эLг�'•сlгl Jo 1эs �sат} ас11 ит л�элт�зздsоа�э.т рэlзз.иоз эq П�t1s sаоа.тэ роиэсl аоlад 1t�тааlеУ� $.10.1_1'r� (�) "t �0� �0� эиn1� рариэ .тrал ац1 .то} s�иэшэ�и�s 1т;iэт.гr.иi} эс1� ио �зт�дtиг �икзг.}ги�>гs гг t11гл� риэ рогазд�аLа�С lргзииит} эс1� о1 tuanbэsqns sзua,�i ои �гаэq эnвt� эаг�ll_ sдиалэ аи:)гтl)зsq!)� (cI �uoтlt�luas2_тд �иаша]e�s �т�гзиеит} ит sэои>?т.jз рэагпbаа ат11 о1 сtт-lоТстоз о� рааnотlиозэ.т .то рэриаtив иазq алес{ роl.тзд/.тt�ал 1Lтзиеит} snoтnэad э�1� .то} saanUтJ зnт�и.твдитоз л_твssззэи aaatl�l sз.ln�!} з,�lаr,_li:diuo� (о �s�иати,Сtзд рит> s1d!азаа_�о slиэсиа]в1s эсj� ui раsги�озэа aaL sзтзиэааnз и�тааоэ иг раlеитLиоиэр saцг1�qrгl рсгL s�зsstг л.гLlэиоти ;�о sэ�ва э�>иет�зхз риэ-.гLа,{ �в иоl�вlsитз.тl зц� woa} рив suoг��LSUe.q �зns }о �иаигэ111зS acll Luoa_J ouт�lnsaa sэssol рив suтefl эх,и��т.{з�э иотэао} fCuV �suoгJзt'.suLa1 �с11 �о salup эс1] 1r. оитlтLлэад sэ�tза эоиLт�зхэ 2с�1 �uтsn ,{зиэ.т.тnз lвиоiззип} at�l oatu рэl-тзnиоз э.гt� рог.тзсl�аLэ,С аЧ� питаnр sэ�зиа.тапз и�тэао�} иг suoт�зusuLa� -s�ит11тс1S тз,Сиэ;1 �sa�Laado �зэl�оа�} зс�� c�з►L�n� ит �иаипго.плиэ зlшоиоза ,С.тв�игад ас1� }о лзиаа.тз 1t�иогlзсlтl.l эЧ1 Lтт рэтгтL�иi1'•ти эаt' sраозэа �ит�иnоз�L эц1 sазизаа3�}�р э�i:.! а°иец��Э (и г.,-,.,..� „о-,1 S,та►1о_т .�и1]иn0аз\> дивэ�l�i!°1s �N ' :д� .�i . .� �. - I��� `��- аитt/� рариа .тvагf jит�тiт)тг��r�� .то� s�и�ттта/т)/S 1т)т�тттптг.т+ Рит) s�.rod�?Т а�тг�тТls,�гТ �7т)tтп1� Рттп :fji.rтт��S .г,��г���,t t)�fтг�}j l(eiý_l,a ý,V(itei- Securit), and Cliniate R(ýsiticiice Reports and lý-iiiaiiciat Staleiiieiit,,ý ,or thefinancial vear ended June 30, 2021 1 1 -f-- f P lý- 'ýZT NOT ES Q 1. lý-E CEIPTS FRON-1 GOVERNMENT OF KENYA These represciit counterpart funding ai-id otlici- reccipts from goveriinient as t'ollo\,\ls-. 2020/21 2019/20 cumulative to KShs KShs date(from. Cotinterpartfundin- thi-oit-h Water & Sanitation aiid COLinterpart fLiiids Quarter I 569.652,000 Couiiterpart fmids QLIýIrtCr 2 395,000,000 Counterpart funds QLIýIrtCr COLinterpart fuiids QLIýii-ter 4 17-5,000,000 656,896,647 Tota[ (Sec Aimex 2) 17-5,000,000 1,6 2 t548,64 7 Othei- transfers.from -overnnlent entilies Total 175,000,000 .1 ý621,548,647 15 9l -1ие_гU sг�j1 l-гoddns о1 s.гоиор ,ц1 иго_г� раlsэnbэ.г sг lиэигnэор 1-гoddns рие sl�гэигnэор э1г'г�bаре аЧ1 1�L�1 э.гnsиа p�no��s slээ(о-г� �1ээСо_гд эг�1 о.�lгзt{�q �го •го�гор эЧ1 ^� ��11эа•ггр �иор sаэгл_гаs pur, spoo� _го� sl�гaw�tвd lиэsэ.гдэ.г s1uL_го lиэиг,��д 1ээ-г!р o�lJ_ � 1 � � ]� � 9�`99t�`OLl � �ZL`�LL`61 � 1 --- ��ZL`�LL`61 �- _ - t,д0 i 1 риП.i 1stt.t�_ иLэ.�оу� I f�9 �LC�G � ! _- � <<�'г_l'6 � _�__ � _ - = ' � pun� 1�n-t � иеа.го}] l - i ооо'ооо`и г � �----- ; ооо_ооо�о г�- 1 � � -�--� pun� 1�п-г_L иеэ.го,у f гti�я1�'с% 1 _ 1 � 1 1 I � -i,n.-1sn_г иеэ.гс.�у, � � r- i + ого� �о�ь г; р_] _1. • � �G1�ho9�S� 1_ �---------1---------}--- ого�'�0-of � рип�l7sп_гLиеэ.го}] 1 с��� t с`t: г i __ �- � 1 Pun�{ asn_г L иг�э_го}] i l-t�'Ct.-�`с� 1 j � � �, pun� 1sг1_г_]. иеэ.го }] �iI � r- i G1o� Go"_0 г =c.S'60o�L � � � � � GIOZ�GO�SO � pun� 1Sn_г� иеэ.го}] , I �S CLS�LI � I I _rt � I �SUOI)I:7.1UL'д.1� I � � � � 1 jt;uo]at:uaaau{) � � � � s.�ouod ]У_гаае]]11и1�� � � � � �►uo-l{ рэ:�iазз?т sдue.i� i � I i � _ 1 sчsч S�tsx sчs�. sчs�t Sчsч � ozisтoi тziozoz _ _ ` , , , puix j . и� . � � Х . .. .. � ..I � � {�ал lиэиг,�ед 1зиа.г�п� г s�з зоио � ni � i_а�аа зза�tр se : { t: ` � I sд�' Р�лiаза.� �и� ра_ца�а.х {эа:�iаза�. {эа�цаза� : �� ' � 1ouoQ�o аiие,ц 5ЧS?I а1 дилогиё ]r�o,L t;1 j. s�ae.i� : вдиУ.i� дипогi��i ад�Q . ::1�о�эq э�с�t�1 эLЭа tг� рз�iвзэр se s.iouop гио.у sдиi�.г�, рэлгээаг эм 1Z0� эL1п1• р� о1 sг�auo��i �� зц1 пиг-гn� S.l.,\t�2I`J \`,3]�210г1 Гг��' �1.�.S11n()Q 1�\0211 S(1:1��021д '� lpзгii;�дa�a;�i 5.i.i�iiC�i.i.`�.i.� ,�';� �i�>�г�;г �1-i i О L SЭ.LO,\ ТСО� `0� эигtГ рарсга .г»в�Г/v/»ыvгг��»г/1.го,.1 s�uatrraJ»1S 1» 1»и»сгт �' j�u» s�.годв� взггэtJ�sаи »д»г.сп1� Ptr» �Сдт.гп»»,S .г�Т»�1 »rtгr»}1 KenYa Wäfer Seciiriýj, and Cliiiiale Resifience Reports and I-iii.aiiel(11 Staleiiieizt-,v För ihefiii(tizci(il year ended June 30, 2027 N 0 ~M S T 0 T i-t E 171 N A N C i A L S TAT E PNI E NTS (C o t i t in u o d /I I LOAN FKOM EXTERNAL DEVELOPNIENT PARMNERS During the 12 montlis to 30 June 2021 wc rece'ved fundin- froin development partners form of loans negotiated by the National _Freasury donors as detalled in the table below: Namc of Donor- Date Amount Loans , Loans Total amount in reecived in lo,an reccived reecived. cu rreney, in cåsh as dirett KSlis KSlis 2020/21 201ý120 I Lomis Recciv cd frotii iNlultil-,itel-iil Donors (International Organisations) International I)cvclopiiieiii AssociaLion (11) A) 07.07,2019 205,1 7,000 InLernaLional Dek:eioi)niciiL Association (i International [)c\-clopiiient Association ([DA) 119,843-000 International Development Association (1 DA) 9-611,599,9141 International Dc%;ciopiiieiii Association (i DA) hiternational 1)c\cloiirii,,iii Association (IDA) ional Development A-sociaLion internat ([ D.A) 30,893,841 international Dc\-.-lopiiieiii Association 22.727-543 (1, DA) International I)k-vclol)iiieiii Aýsocialion 56X93 12 (IDA) International Development Association ([DA) 23,48,1.094 International Development Association (1 DA) 315 -)21 International Dc\ýelopnieiii Association (IDA) 32-587.221 interna ional i-)cvclopiiierit Association 67,597,449 (IDA) international Dc\'clopment Associa 77.863,127 (IDA) international [)cx-clopiiieiiL Association 84.095,710 ([DA) Intemational Development Association 26,107,195 (i DA) interna ional Develoj)nient Association (i DA) 17 �! С I � �\1 Ч � i i � Oc.ot. 90 h� с'pC1i гLS'S � I � ��VЧ 1 I ; G1�G6E�9hJ � OCOC�9Q tC � �L �9Z'�со`= � � 1 � О�ог 90 гг � лVу iCS90'�CS`) �� � с ПVЧ � 19 гсс'q1Э � 0�о� )о « � �G ZZlb�6`1 � � � � ОСоС ho Sc � i1� )S"9SCZ�GS � - I - I oCOZ t-0 SZ � _ ;,\!Ч � L SOS�£9� � ..-- ЛUУ � )9 �Sбосб 9 I - Oi.oZ 90 G1 I I OZOC 90�61 � гV\1`1 )С� ( LY L90`S I 56�Sh6г.�c.5 � .,\�Ч ( )h�SCC`50�'hC i I �o�cl`сIЭ oZOCZO�tz � :h �t�`h�G1 , I � о�ог.�CU�O� � Л\IЧ :G�t�tS£1`h I � 1 91"659�60£S � 61oc.�G0�11 � г�\1Ч OE fS9`9L1"с� � � ---j- I 610С 60 11 � Л\1Ч � sss�sc�'s 1 � � � ьiо� со i i � ,wЧ 1 C���clc,c i - �_ � -�- --- г1\1Ч I � , � � GIOZ ZI rU � Z0�'LEC� Ь 1 � __ �----- Л�;Ч � , т j � Cc S5t <<9� � G10� C1"h0 � _ -- \\1Ч GcZ'GCL'L9 _- i � I---- I cc�c1Z`ZCJ j Ui.Oc h09c � - �•- I I \V Ч , �Lt LC с � - О�Ос :0 I C � - 1- `�Ч- � �г9'�Sr'£ 1 � -� --I-- � ог0� £0 �� - ---"1 OLS��h�'OI � � ���Ч ` -� , ---Г---- 9с огZ'9tZS oi Oc t0 � 1 � -- - 66� hS5'S� � I - i----- �\���� I � � uoile�uocsV� tuawdo�anaO �euoпr.ui2)и) � �)sr'szo-�,«) � 1 ! � -�---- - t�>ai) � GОЧ'o1S`r: � i � I I � uoilei�oss�- 1u2tudu�aлaCt �euuilr.ti.ialu) � I � с\>ai) I обS`�t5`6Ul i I � uoi�e_iaocs�� lиашдо�ал2С] �euoi7eu.ialu� � � (\'С11) � L8S'i ho�oG � I иопг>.iuoss\� 1иа �идо�апаO �LUOUewalu) i � 1 - � t�•ai) � 1 1 i.�cch`Gt � I, � � I uoпr.iaos�� )иаwдо�алаСа 1еио�п>u.ialu� I j I , (NC]1) � hCC' 1�9�t�9 I I � � uo�letau>с\; )изwди�алаС� �виопеи.iаа1i� I � (\уП1) OSGOt�'1Z I I I � uoneiaocs\� зиаiиди�2:�ар �t:uouew21и1 � I__ с\.а>> � oo9�S69�1�1 � I � � UO11u�aoSc�г )иашдо�алаC1 �euoi)пи_ia)и� I (�>а1) i OLZ-£со'S9 � � I ио_uei_aos5�� lигшди�алаС] �r•иоi7цшз]и1 _ - - ьiо��Со�со t��a)) S£о`LSГt;t I- ио_nei�oc��� lиашдо�эпаСl �еиопеи�аlиl � 1 � ( I � : oziьroz тziozoz Sчsx : Sчsx _ ^}ŭauiA�; _ ` . _ ��aii�э. se цsе� и� �з,па.z�гпэ _ ра.ца��а ра:ц��г� aLOt а� �зэ�ц�за.i , _rouo о �ги�; I SЧS?I тi� �unoт.ai: �r.�oZ saco� suvoZ дппот� �д�Q Q3 ��I � �Pa�iu�a�;o�) S.i,�г►'ц� i�i.: i,� ;��;._�'.�:�э.�.:.т "гт?-?.�_ л t�`1 i��\ I ZOZ `0< <'1r��i l)�1)t�a .iv�rf /т)» тгvгг���г/1.�о� s�t�ai�ra�1)/S 1r)»�п)и�� put) sд.годэц гэ�iг��/тsэ� a�i)иrт1,� Р�л) :fjt.�t»�s .)в�г)i11 i)rCrr�31 Kem-Va Water Seci.i,ill, and Climate Resilience Reports and Financial Stalements- Fär ihe.fi-iiatieii-zl_),e(ii- endett June 30, 2021 NOTES TO THE FIINA.INClrkl Nam*C of Donor Date:. Amount Loans :Loans Total amount in KShs reccived i n lo.an. reccived -received currency:,: in cash as direct paymeW. w Kýhs KShs 2020M M9/29 International Developnieiii Association h497.3 1,000 ([DA) 49T352.000 Inlernalional Dcvclo[)iiieni Association 89,0s0.0 i o ý()-080.o i o I (IDA) Internatiollal Developillellt Ässociatioll s 4,s -. v), 5 1 15 ýi,s oi 9 - 5 -,,4 (MA) International Developiiieiii Aýsociation -18,-167.395 48,467.-395 (1 DA) hiternalional Dcvclo[)iiieilt Association 32,077,786 32,077.786 (IDA) Iniernational Dc\,ý.,.lopiiieiii Assuciation S2-393JOl 82.393,103 (IDAý [ritet-iiaLional Development Äýsocialion 106.074, l 52 106,07,1ý 152 (i DA) fnieriiýtlioiial Deý,-clopilietit Association 27.790.303 27,790303 j (IDA) i - International Development Association 32-471.081 3 2,4 7 1,081 (1 D ik) Intemational Developiiieiit Association 12 3 -188 4 . 9 85 Internationa-l I)c\,cloptlieiit As.ýocmuon 28.30 1,44 2 28-801.44 (1 DA) nternational Developpnerit Association (1 DA) 69-699-.558 69.699-553 hiternational Association 1 13,456,719 l l 3 ,4 56,749 (i DA) International I)c%,clopiýieiit Association -55.380,71() 1 5 5.380. 710 (IDA) i K RV 11.778,482 4 1,77SÅS KIW 7.843,724 7-343,724 K RV 2.645.329 2.645329 K ffil 4,421,644 4,42 11,644 K IN\/ 4,528,1 15 4,528,115 KRV 7-481969 7,482,969 K fm, 30ý 123,016 30.128,016 K IM/ 7.675.913 7.675,913 K INV 5-906t778 5-906j73 K INV 33-974,159 3 3,9711, l i9 K r\kl 20,741,039 20.741,039 K RV 5,582ý979 5,582ý979 KW 3JX036 3773M36 K Rkl 1,627,027 1,627ý027 K RV 1,498,031 1-498,081 Total 990,936,543 9-0,4 15,55-57 1,94 1,152,100 2,957,936,89-- 19 OZ /�i�rr�ssa��гr s•v гло��г�г.гг�/сl�в ���lno.rvl ---�--�` -- � i'д ° 1. 1 98��- l�►у GC ��t['!0�'Z � 1Zfi � ) 1(0 �- � 1�fi �00 t �=- `с i- � l�t�`�00•�l a��t1n�asl�pэ�iss��� � 9���119`6L � �t1`10� С. � 1Ctr��00 ,.l � � �ои slд�ааэ_� 1at�ap � � � � � SЧS}1 � SЧS?1 I sг1Sx � sцS?I �г{S`1-�- _ I (иог� aaui • sд гааагj sд �эа�� saiд_гt; : ЧS�� : тио.z3) ад�l? I�дo,L I�до.L Р.гтqд �. ,�с{ w. -,tдг�из аЧд , -од алгд�Iпагп� Раllоддиоа и{ : paI[о:iдпоа . ' sдdiaa�� : sддгааа� . _ az_ ozi�тioz rziozoz s�а1���тг�г sno���t�����s17,` -t� i/('1 , �г„ л-вi с�т �1 ;тт��'1 7 \? 1 С `lt/I`�\1���1ë�1� ���.�� �.1. ��.I.�1� \I�1Vгв1в �iгv�i JьL.1\�li�1J.l. • ш I ZOZ `0� atпt,� paptr� .г»»гС /»�� ггnгг f-аг�� .го� s�тгагыарv�S 1»г�гг»ггг� рrг» s�.год�ц a�uaг�isaгj ��!» игг1.� 1�uv :f�1.гu��S' .га�»��q »�Гггв}I Kenya rf/aler Securill, and Climale Resitience ReporLý and Financial Stalements For Iheff-nancialyear ended June 30, 2021 NOTES TO Tlf.",, FfINåkNCIA.L STA,11,,i'vil-EN"- `C -s- cw/imý,sATION OF EINIPLOYEES 2020/2021 2019/2020 Pavments m de Pavme ni Total by the En'tity in made by third- Total Payrne cumulative ..cash parties,. Pavments nts to-..date KSlis KShs KShs KShs KShs Basle salarles of 6,499,335 pcrmanent ciiiployces Basic ývVages ol'teii-i[)oi-at-v 2, 1 8-3ý775 2,183ý775 11,232,487 employces 'ro ta l =18 3 ý7 7 ý5 2X83,773 1,907,210 17-731.822 21 CC ftlDNsJつョLl 90:10ノノD:ID／どlx刀み’］・’0・Id/ 今n芽戸n二〉 199-9乙9&0一080ャ8乙乙’こ1 1乙ヤ0ート11-81 1－】乙ヤ0ーレ！1&81 1 SltlつLLIAじ0石tlllUIDCIOIつし1101 77可てて5て可7一一1ー一―－一一－一一一一一一一→「ー一ー一―一一一－一一一――→一つ～一ーー→一一一―一ー1一―--―下ミス二ててミ7コ 0ヤて’レ（)6に1 】－】－--)-1 5っ里八DSI 1 1 1 1 IOURSIell91じしLll)DZf！り1つgCIく・ 856&690-5 】8ヤ6’乙2乙】058&081 1-0 09父－051 】5150つDつtlulllstl】： 乞19‘ヤ乙9乙5 -6E6&021&22 ―乙ヤ乙‘80ヤ‘8 1-―乙ヤこ‘801ノ‘8 -5コつ！Alの51 1 1 1 1 11)tleSgl!aく1!15」り11elfaSO【！! 1こijととr7ソこ1こととt)OUし1-1-1-1 こ4し’dLL‘ノ1しL&Ut‘三しJ竺じJ_L 1 1 1 1 !4DLle6t工1511.1つ八1〕e-6し！11tll.!tl ! Q父C%Innも（10 1 -1-4-f-!0つtlつ151501151 …二万一 5を1つIAU3S ONV 5(1()09」0コSVllつUgd &9 (Pさm.！辺。つ）SINコLVコ工V工5 IvてつNVNI」3Hエ0上S3JJON 1ご0ご’0ど”Illlfpヲj,ID J刀afjl,！フUl)uびヲlj],1り sllPw刃D]s jl,］』mzl.I:J l,tll）以10ぬy JフIIJ!j！柳どフ11)111!D pllひ［G!.,IIJヨ了．IJノ共引β‘01フy Ken-va f4l'ater Securify aud Cliiiiale Resilience Reports and Financial Stalenienis For thefinancialyear ended June- '0, 2021 N0-11-,S TO ISTATE-MEN-" 'Contiti 31 L L & 1ý ý, ý-,- l ue 7. SOC[AL SECUIZITY BENEFITS 2020121 2019120 Payments Payments ý!made by the made by Entity,.in t Total Total - Cumulative Cash parties Pavmentsl Payments to- date kShs KShs KShs KSlis kslis i Goverlillielil pension and i retirement benef'its Social sccudly bciiefitsin casli and M kind i E111plovel- social benefits in cash and "t-i k-il Total [Provide explai7ation cis necessaryl 23 ヤて 一 (P。n唄準uoつ）5よNコIN3よV工5ユVlつNVNI」3HエOJ』53上ON ―…てて照照麗照 KenYa TEalei- Secitälj) and Oänafe Resifience Repoi-f,ý and F inancial Sfaleineilks Fm- thefinancialyeat- ended,htjie 30, 2021 NOTIEY T(_) TILII, EXIIN-ANC-'IrkI, SIFÅk l- g- 1,) kK- I 9. TR-ANSFERS -170 OTUEK GOVE RNNIENT ENTITIES Durincy the 12 nionths to 30 furie 2021, \ve transferrecl I'incls to reporti iiies as shown L i ii g (,o\,ci^iitiieilt enti below: -2020/21 2019120 Paymen.ts. Pavments made made by bv tlie Entitv in tfärd Total Total Cumulåtive, Casli parties Payments P-.tyyt-nents to-date KSlis KSlis ,(SIIS KSlis K S l is Transfers to National Governnient entitics N/Ilnistrv ABC Project: XyZ fransfet-s to County Gos,ci-iiiiieiit,s COLMty ABC COUnty_?ýYZ TOTAL We have confirmed thai [[le berichelan! institutions have recelved the funds ancl have recorded these as niter- entity recelpts. Wc have attachecl these dulv sloned confinnations as an Appendix to Ilie linancial stateinents. 25 9乙 -[ (I）。11I..p∥o〕） SIN고I신고．l.VIS 〕V［〕NV卜l, 1손1 크ㅏ11 0그』 S珊LON ----/，爾啄漑溜騶縣蕩 〃97Ip!/!｀〃y p/I)&11!／。〕 pll〃 心！,IllJ〃’ ,IpI)A샌 〃‘노I기l Ren.Ya ý,V(itei- Seeiii-ilj, and Ginzate Resilience Repods and 1,-iiiaiicial,ýtaleiiieiii.ý Foi- thefiizaiicialjýecti- endedJiine 30, 2021 NCITE-S -1-11E FINA,NCfzkIg- H. CASLI AND CASII 1-,ýQUIVALENTS 202012,1 2019/20 Kstis KShs BarL- acc-ouiits (Note 8.1 3)A) 480,509,254 ?99,737,17-2 Cash [ti hand (Note 8. 1 3 B) - Cash equivalents (sliort-term deposits) (Note 8. 1 3)Q Total 480,509,254 299-7ý37172 The project has I number of project accounts spread witiiiii the project implerrieritation trea and I nitniber of I'oreiun citructiev desigriatcd acCOLHILS tiiýtii,-locel by the National Treasur as listed below: 11.Å Pt-oject Bank Accounts 2020121 2019/20 KShs KSlis Foreiga-n Cut-reiicN, Accoulits Central BanL- ot'Kcliý,a [Ale No ...... NCBiý, [AI'c No 1000591738] Co-operative Bank of'Kciiý,a [A/e No.... Others (speciffi Total Cut-reiic), b,-tiýitices Locýil Ctirt-elICN'ýkecoulits Central Bank of Kenya [Me No ...... NCBA [A/e No 10005917381 480,509,254 299,737,172 Co-operative Bank of Kenya [A/e No ...... - - Otllers Total local CU1-1-elicy balances 480.509.954 299ý737ý17? Total bank account balances 4,SO,-ý09,2:ý4 2 9 9 73 ý 7l 7 2 27 SC �sаэи�}i�q �спsо}э эSзi}1 1-гod�ns .v �-1�rc��clcl� se рэцэггtl� иээq (а��гзц} se�{ (s)lсгаигэаг'•1s иог�ег}гэиоээ_г (s)lиnоээ�,� lгsodaU }егээдS э�1_L - (рацэt:дде i � �tr � � 6��.-- =�I��� иогде�}гэио».г lиnозэв �1u�;q �(IS -гасl sг;) aэut:�eq �u�so�� i � - ' (slиэгилt�сl � 1 966 t=99`S9 I � C.L`69[.`6 } :�� s1дгэээ�J _Io 1uэ�uat�1S -гад sn) и,ие.грс}1г:�� tиnог.ив }t�1o L � ' 1иnоээ� эt}д иг раагsодзр дunotuL }едоJ- i i -- } ISt�899�89 L6S-106`�� � i сс},`� (иог.�г;гlгэиоээ.г ���5 эцд .гад se) аэиr.}eq �>игиэдU i ►- - о, г э �ш� � э гг � 19t�6£9�OI \ �/V'1 � \ /� (..) � I (�Jг71�Jl7JJU I � i4�Z (�-- ;�4��OL4� i Bt�S I68 �8 I иог�r�i�iэiго�.�-г 1тиТо�w �/u1�q NQS.г��d sл) аэив�Lq �u�so�� I1 _ _ ' (s��uэtŭnLc{ � � 000-OOO�OOZ�I I �tS`Ot�6`066 I �� Sадгээа�l Эо диаг.иазт:lS -гэд se) гг,��в.грг}�гn� 1L:пош� }Lio_L i j;� i 6� � l l`�81 � 1 0)8��6t`90L � ------ __ -- lиnоээ� эг}1 tn рэlгsодар lиnог-игз }r:1o_L � -�----- э�ие}r.q �,иги�сl�j � г l ���6���OL� - --- � -! �, 8 I ;.��9��-85 � -� -- - - - r-------- I � Ih'1=[t'ZU01 �\ эit'J зiгггг\ :�/у' ('•� !, i -_ _ . . _ . ' . . I� � - Sч�х Sчsx `---;, огi�тог тzrozoz ; � alnp�i{�S дu�iuзnoj�� Sauno���> д�sо з� �кг�а S -s1иэиг,iг�с} рив sзг�гэза2l )о 1иэг.�гаtе�S эг}з -гэриn _гLan э�}1 иг рэnгаэаг slив.г��/suco} se ра1-госlэ_г иээq эnг;с} spun} эsа�1_L �-гLз:i эу1 иг рэlол э.iэт �LC(д sрипl ,]о mot� эца sмоцs г}эгL}n� э}nрэчэs lиэсиэ:�оси (\'oS) tиг�оээ�� дisodaa �е�ээдS ац1 sг л�о}а� -иогsгло.гд рэдоn в sL аиnоээ�� .гэпbэqэ��} ауа о]иг um�.ip эу од 1э,� э.iв puL sг.иа)г аиг� эг}] :��о}зq э.ге лэг.}1 ээигs saэss`I �вгэиr.иг.I ,Io диэигэ�LдS эцд иг papn}эи� lоtг э.г� 1�0� эunf у,0� 1L s�� (s)диnоээ�� а�sодэа }еiэздS s�дээfо_гс} зц� иг sээи�}т�q эЧ1_ sдиnоээ`у дisосlэ� ��г�адS (�эаг�и�дио�) S�,�ЭI�:]1,t�.LS 7t'I�!���'г\]�1 �I�.I. O.L 5�1.0,A _ rZO� b� �г,11f рарсга .г1����Г Jvт�т���tгf��r�1.,o� s�иаг.иа�п1S 1т�r�iплп� puv s/.iод�ц ��ua�j�s�ц адт�тгr�l� 1�ггг� �tj�.rn�aS _»г1��}1 vrCгr�e1 Kenya Tflafei- Seem-it)) aii-d Climate Resilience Repoi-P aii.d Filiancl(d Stalem.eizis For thefuzaii.cialyear emled Jime 30, 2021 No,rES -rO THE FINANCIAL STATENIENTS (Continued) I I B Cash In 1-fand 2020/21 2019/20 KShs KShs rLocation I Location 2 Location 1 L Other tocanotis (specify) Total cash bahances [Provide a cash COUnt certificate for cacti location above] 11 C Cash equivalents (short-term deposits) 2020/21 .2019/20 KSIIS KSlis Keriya Commercial Bank [A/C No ...... -Operative BanL olKenya [A/C No ...... Rent Deposit 300,000 )00,000 i Total 300,000 300,0W fl)i-ovide shoo uj m-opl-iale explanalions cis necessalyl P. ACCOUNTS RECEIVABLES Descripfion -200 2020-72021 2019 Kshs Kshs Government frnprcsts 341,200 1,331,806 National Irrioation Authority 18,562,196 29,014 066 Water Resources ALIthority 11,893)j 3,990,332 National Lands Coini-russion 837,3 )2 1,786 Rent Deposit )00,000 300,000 FO ta 3 1, 0 9 7,18 -5 871,957,990 29 � 0� _ _ - . . �:..: _ ; " - S�S�I S�[S� ° _- :.-- . _,._ _ - - _.. _ _. _ FZI4ZOZ ... . _ t Z(?Z1�Z©Z _, _ � _ _ _ . - - . _. '�Г��IгSС�.�'�� 3,i'�J�V'�,уЭ�� ,���!�5'� ��1 �и'1���� .�%�'- _ I ���а�1 г----.-__-- --�.c9�i`L`��`�i9Z - s�гsodaQ _ � иот�иа�а� �_ I�96`LS�-69� i _ _ _ . --- - ___- - _ _ . ...... , - s�S?� . .:. ..: :_ -- - . SЧ�I _ _ . .__. _ . - - ' - ; . . . . - ŭoi�.. �.�°s�CI . ._." _ .-.. . . ; __ '- _ ��OZ ���Z _ . . _ _. . .: _ QZtiZ-6TtЭZ � _ -- _ ' - ,`ry9'�г��� l�а�' .Ь J.�1'�1� a�i`��� . i Е -�-__�� �оо-��ч-[ � €L�°,I" цiз�•[���г � йo�UOZ"i�"�. г��-г�[=[ �- .- jl---_ '. 00"OOS'ZS �� егеггg ,�1aafl i GO�OOS'Z� � � 1 00"009'££ � eI�'-��1I� �t0euoj � � 00�009"£Е i � j - е[плгг?ЧSS� � I i 00�00`о'Si � 00�006"S1 j � j еллу иаатпе[,� f 1 00�006"SI ; 00'006'S t i j 00 00"v'OS 1 ПeaiJ p}nг4 . 00 00�'0= I � -- ечпц�а.гjро� j 00�009'ZL ; � _-� 00�009'Z t ; --- ---- ' -- - � � 00 000 Oh1 I п:егsг,+I це1�Э � ! Oo GUO'Oh t � � __1 � _ 1 __ _ - ------- ! _ ; �DUëph 7иаиlаlз i с-- �-----j 00�000`ZSZ ' ' 0о 00о`ZSZ 1 I оо ооо`г_ � � � 1 I � -� --- ----- � - � I oG 9S8`6L 1 I---- ------ �пе90 9еO1 � � 00�9SS`6L l i � о0"9SS`6L I I � � � 1 ! ' --';---------1 - � i OO�COG`1 �;-- I---------- ���а 1� пгqпа21 l i 00�00о`LS i '� OO�OOO�LR i � i -_---- ! � -- � ------ � 00�000`с1� � еапа�цsео( I 00 о00`_ct� 1 1 о0�000`�h i � 1 � � � I -- ---- пппгигеlИ Iauqe� � � оо�оог`о� !- j оо оо о -- � оо�оог`ос �--- ; 1 � ' ! I � -- � � 00�000`9£ i пло.� маiри� 1 i оо'00о`9� f � ОО Оо0`9� -I � I i ; 1_ I i �ец�L>; аоо� гI� i oo�oor� i г j оо oor` [ z ;--- ; o0 0ot�` i г ;- I i -- I '--- I 1 г�ив,ч�j^ L-e5n5 � � оо�ог%`cs ;_ i оо�огс`cs i- 1 оо ог%`cs - � � _i � � 1 ezeieg а7а9 -'•;'; j � � OO�OOS`c.S �- i о0 ooSZS � �; , оо 008`c,S i I � � � t ГIJг]fll�� "?^I7In[д5 �3 1 OO�OOS`t%I- } OO OOS`1�h - ------- OO OOfi`i-h I- � `,-!`7�=у I � - --- l � � � ----�. e�g +��,�'„ е � i_ oo�coo.I,c I i г.го��г ;, а �. �, оо�ооо`�-s i 1 � о0 Оо0`rs t � ��� : � � оо 0оо`1-s i _ , � I - пга11ti1 J'�� �., ч oo�oos`с� �---- � o0�oos`�� i_ oo�oos-c� ,.. I 1 - eauo;i Р �;��� оо�оог`�гг _ , oo�ooz`�zI _ оо�оог`�г► I ; 1 - г � 1 � 1г� dJ?Т� �` '�`� ' ,_ = -�---� i1� 17 )Zja.1 fTt :f�?f31f2.l:fti� Zf23�17� �� Oc�z • t сОс 1.. 1- S ` г�тrтэj.7�j .I aзllгi�v�I lгiтэоiи о а��3 ��i �т1Тго"icr : .rг7.rазгд J�г7� , ;� � ' � -- � Q � .� � ����� � ����?���Q�-% ���?� ��.�����:�?� �� �?it+_���� �1�'�,�-����; 7!�рΡ�S'г�7�.7 T ,п. -- . 7 D�.'S�t���'д'�-''��. �F�?оЁ:г.iг.гёЕQ�� �.L1��SPlЭl�1.1E. V..Еlй r��i ��1� Е.'' 1Ч�г� `-�.L {гг`ч�` -тй •ип.i., i. .2.- .#'ъ.�4дt���,� �.+, }i �`.:пуΡs+ц�•Ij!. �г,''��ti 'с"af -�хт.�йJ�'••и0. LГ�'tA� ,.?tiК�.^-.и`�:Xfi _ .%5'�Y�piyi� l�X'4i F �.� UI'71{U��•�пч,�Fь4'• �ы7!✓� - �Z�� `г�� 7z{ае� �7а�тьео . :� � 1,�,рz{�'а����5�'�х��;���;�'t cзZ1aZ.Ziг�jlij,�` ��li✓зfд71{ 7Z� 7-v,�,Jt�'^�уΡь°��'�t'�0.�'��, f71�11��5 `^I;:iL4�1�,F.,�.'3�к+'.+ум. В�`г:г!?С°Sг7�J г7jхlг.�л'ii1� �If�� ..,.:.. г�.�;�� �b ;�� ������S�fij� � ..ад�� а �-�т.с-т v. . r�� чц � � �^` д �'t�л� 1 ��fi��+k � _...,.-:��^+:;•�`�;'�_�7',`.~.._�rГi�,�:��..�w,� ...G_� ,..._��.!•:1�G.:_ .�^.SS..... 5_.г:,�"1iгl,._rzihi:,.�:;..I�*_t�.....L:`_�{�ла�".ьц?�s.�`т--,"".�ь.-'. со _`:.��:�"�7%Ia�п7�-rt�'.� и .'�''j г. �+--т;г-г�^..r.w*-..-�т.-•"„--�.'_"[i�ti�т� ,,tr�Fi.^!г г а 'Ri�� � ���2 s. У j,` i: f.1:t�...iif:�-а �.г1еS�г:�.ч . ч1`�:�.1;д° �1 v�S�,,., �г.! :t'i!г�`!�F�v. 1��;�.-,.-_, л�.г. 1_. _<_� :�� ;'�:г.�«; ...-..,.�..���7�с�п.-,._,У ��.`�,��.�.i,li._"с._...-`eL.. - - '�у;�л3�а.. . . г ги;1, д_.г:: _ - s,. .:г.�с: . . __ <...�_ . ki. >;д г S, K217j1a W(Iler Seew-itjy and Glimaie Re,ýil" Re,,jor-IS and Finý,zneiaf,WalemenL " 34 FO,rý Mefumpeffil ended June 30, 2021 - . . . . . . . . . . . . . OTHER IIPVIPORTANT DISCLOSURES (Continued) a). Exteý-nal assistance relatin- lotuis and :,mnis 2,020120 -1 K : . . . . . . . . . . Exteurial assistance recelved as loans External -assistance recelved as grants ot, ý,ý b) Undrai.,,m externt-!! assiklance - ---------------- Pu rPIDSC f0.1 Whi.h the undrawfi exter-nal assis,tanCýL us.ed y De Sel,lption ' kshs Undra\vri. externat assistance - loans Undrawn extei-nal assistance - grarits !ý)classes ofp,-ovidei-s £ýf tm'ernal assisiune2 F -gi-m w K-Shs N/1ultilateral donors Bilateral donors International assistance organization NGOs National Ass'stance Or-an'zat' i ion Total Provide delads of the reaso;u for external assislance e,g. ECOnomie developn2e171 Or WeIfare objective,Emergeney relief Tradine, aclivilies eie 35 �;, L: �.. Е > � � @Э ! г •�asrr svl;� а:,глгт;тзs'sv j�эr.ra,t?гv эгfl � г 1 1f.1T 2���\ г.а�т1 �i�ггт ��г€г�/�гs�а;�т_г.г�/.а г,г;г fгт �з•odrrrг,' агiг г,о �т�sаl;э Na/�гтf�гэ а� 1�f��4 г!�_тj:й��is�тr�:.-цзз., гlt�гlгт а� - - - Э�>,�,�.L � � �} ---- - s�uaut:le�j .гаг��0 '� 1 �- - i_ I Аиг:»оlтоq иDlэгоl рие э�lsatuoQ ио i�дтэиид�}о luatu,��eda� � � " � --- I I_ �sa_iэ1ul и�'о i Du�pnlou� `saso ; э:.и�иг� ' s�ass� �с иоцгsгnUэН � � s�т�auag !Сдг�поаS 1�тэоS - !- _ 1 -- _ s_ia�sue.il ри� s1гi�.tA �аt1д� i -- --- --------- � -- ---- �1�un,и2�ииiало,г� агt{1Q о1 s.гг�su�zL 1 С - � - -- � - ----- 7 i------ � _ - j --------------- -- --- saтpгsqn � � _ '------------ , --- sа�гл_ias рив spo�.;�, 7о as;1 ; -=- I---- - _ --- � - - • ---- �----------- , _--------- ------- saanolduг� �о uoгt�suгduio� 1 � - � ---------- f I .-.._ �- STfS - . .' . . . . .�. _ - . .- -� . ..-:� 5�15�'� �. � 1I - .. - ...._ -�.__ ... _. - - __ _ - - .: .� w -. - - ..-_ ог�гi���� тгогiаг�z - . I sa��.ai;c1 ��_�i��.I,;'��( apiг�,�r s�uaт�:i� �-1 �.;� �I� _ _ � . _ _ __ . - --- - ��гfРэ/srssv f�zг.sa7xaу� as:r раг;� �sсгtгтг� а �7г!ot1la.!tгszl��tu arjun s1t�� `rfj.1D� j7.IтI/г, г!о 12!"rJP�tJnL `.г0.!i1S1!U.!jI0 JIIJL!!г7д1т1!JZ!! ёТ]1 :С} J1T]Т1П�% JI!г71ИSSлSSli ili7 `S/30ба г�7(j ?f0 ]3г71/37JJU г7J11(1 `S1дSSiт J7J?S[�1/(f�0 1SOJ jTiJT./O1STZ( � i1 г' ! ' ! l1 ! Q - �/•'t' .7-� �✓fV /��;�Т�� ���], :,fq �q лЪ1!! .г1г/� i р�11?т!r.!в1я)Т �!7лt S�J:AA�S' j7t!I7 spoon fo ar1]v.г гг i �гI м г.о srsfTг �I �so �st г `s�аи.о1т :fq :Гjг1;ю� и од радтТпг.!�ITO> >.!v �1а рrгТ pooJ`?иагьТдТТ;?�з ]v�_1раьlе `s.!аТllдгt!ст� 'sa1зTl/ал s1т 1]�1rs spoo� Iral;м .r;���o ;iuzu sTI/,г i , г- �- � ��'�п.�. � ; -- � � sa�inlas � I I -- ' -1 1 � spooгJ I I- - _ . . �oi�diaas�� 1 _ ST SFiC`(i : . � �. . . .... �i�1I - ` _ .: . .i.�..A . .- . .. ..._.. . .'- -- . - _ . . _ . . : -. ... . _ . . . ... , _ .. . . - -. . . - _ "-. . . . � � - . . . . . . ... .. . � . . . . �Zt�c.lvl4г .�t � , Сг��./€lZ4Z 7�1 ; б а г CG � t :�: - aJ..fUj�1.,Si✓ (ё7l{.€ojxv ±iJJaLЭ(?г�-Zlа� `�', . •� з�� �Ё �������с�} ��`�ift������EI �i�I�',�.`'��д���^ ��I�.Z�..��:: � �� iв'1G � _��i;�.,�. t �-,� 7 Г-хf, .! .�if.�e�.;S".*; - ��G% �1� аггзв� �тэ�тr�а .тиэгf �v..,�rzтu�, .,.,1 °�_,.�,-�`�-'-�1�- - d���f� "ti Sj�2?.Ztdп;iir�`' JrтlJl:iт�z1� fiг{�' :�/.!О �,�s� Т�}р Т/i�;�',� . а�г�агf.�г� а,гт�:!ri� Ргггr If�i.ct���,�` .4а/�.Т,;� UI�1;�:т����" • • �;г�'j�rYhM�,,лддд��1 R Й �. =?+�i:.� +2 `%,. �,.�. .'. рS��г'1li:���..^. �4 Г.. ; .�". у�"в' ��. ,Т" Т �" � ..т,,Г"'Ст�г'.�'_"= ,"._х'�.J' � �г� .:.��,{�.i"�'L :г Lr`"^�' �.гТ #�л"� гYх��.}йr S1k{?: �2Ь`.�� �i ��1-в1чи�Гу��i а; l��T" ч`` . t t � ь '" `г r .- г � � � и t с ,ч �.1..4с 41' . п .���'. � i � ��''w. .., .ы�?�� � �. �..."`.�..С�-. ��,� � � � ..�г� Lr_ . i �-3.. .ы� .,._�... ... } v5..� л ч . � .,.г.�., � -_ _. � :л,..�., г::и���хУ .г%,'?u:..:n5:;-. �4 . .. f.. _ и......Iл�.С:'u..i.n1r.L �У..г .�..9 't .s,i.�'.��,"!?i�C�r.л.'5..��+a:�ftCt �йён'. IfellYa Wrlff'r SeclirLy and Clijnaie Resili nce Reports and- F inoncial F or ended June 30, 2021 ö50 Y 2ý OTHER i-AmpoRTANT DISCLOSUR-ES (k--ontiniied) Kyternu-IAssis,-'iziic, paid by Third Parlies on bfhalf qf Ihe Endäp by Source This relates to external assistance paid di,ý-ectly by thirciporties to se,ttle obli-ations on behaIv of ule ent y 2ý -M Ag Ksfis Nfational govern.-nenl i\/fultllateral donors Bilateral donors International assistancc organizahon NGOs National Aý--itancc o[<--ailzalion--- Total 37 8с � - ---____ --------._-___-:,:эn���зсls�.г°�:------------.------------ - ---------- ---- --- _-т--------------;- - �ц��иа{ рие `sаlг7с[siP ; 1 ��09`-v-OL•`-`0``` рие s.гэцеиi suo�ssaээпs ` 'SЧS}I Аие 000�005`£�8�� : sпоiзтипи `s{аэ»?д puel ' �sт{s}13o lипоиге siseq �. ра]еэгрnГреип `sp.roэal ' аТqti.гедшоэ ио Ien]эе риг 3аоРпq : р s]дгаэаа алоlдде s]эа�}а-г i � рал1оsа�{ ` рие{ ра]иашпэо ип , . ' иго.ц ouU{nsa.г �ssэзoid ; s]ипои7е {еn�эе рие lаррпq :, � иопеsиадигоэ рие{ п�о{s : а,�ilе.гедтиоэ �}о диашэ]e1s аЧ� ; эгигариа ат{1 io ацдs uI ' аэивш_го3.гад рие {одио� ]aoPng_----- ---- ------ : • � •io� раlипо��е : - - -------------------;..._.-�-----------. , � : эq 1оп р{по� lиnоээе l>?гээдs ат{] '. , шоi� тLнг.гру7гм bL�`9�Т`6 �sц`}1 ` : `,С{luanbэsuo� �рг]эа�}3� 1ои sem {еs.гаr�а-г ау11п91илоээе {егэадs : { ау] о1 раs.гапаl гq о7 7иnоше : ац1 �о3 `О�Ос", `avnГ i � раlер `. .га11а{ aptn n.гпsеэ.гl_ lеtгог]е� : `: о] а]о.гм л.г1sги�ti� гЧ1, �ээиаiа3�гр ' -lипоээе 1эаСо.гд s ат{1 а]еротишоэзе ]ои р{nоэ °; � i ау1 о1 .га��ие-г] nlзuanбasqпs . 1эа(о.гд ау7 �о3 эlqel[ene 1з�pnq ; ; рие sртт� ац1 ssaэold jlг,и '. ат{] ээигs 9г,t�`SGO`9�9��Чs}I ', ,{дsгиу� ац1. ',цпs>?аг�, !, аа�sивц гС{ио р{nоэ ti.гlsгutyl _. :{еио�lел aq7 о] рзигтца� '� ау1 1пq иог7еоlцl Рие uoilel�uгS ' ц р `аэ1е,�1,Iо лцsгигТ^ aq1 о1 : l pa:�Iosa�{ `; spunJ aanba э�г а1�э �. i эi{1 иг ээиа�а��гр ат11 �OЭ °, pai�a}sие.д se:�� 09L`г9I`51�9'SЧS}1 . qигl�аnЬза 0�0� "гаqигаэаQ `� ау] �lиашгоеигl^ : ' Ри�� тю ,Спlsеад : о1 �гпр�о�э�•'hLl,`9�1`6"st{s}I : � {еиоие� 2у, о] aaoL» : �о аэиеиr,л е о7 �ut7lnsa.г - . иог�е�г.г3{ рие иог1е17иеS ; 9�г`S�0`9;:9 сгlsц Ч1гм оа]гра.гэ ; ;`.га1г'-r11 )о ,�и�гигу� аЧ� ; sе:и lиnоээе 1эаГо-гд эу1 `-гanan�ol Э �1э2Го.гд эу] о1 иогssiтиsиг.г7 ! го� lипозэг�: 1ээГо�д 2г{1 tuor, {ел,еаруlг;,, �вм 09L`v9l`51�9 -sт{s}I Эо зиа{елiпbэ uv, �000`(.а0�Ч : ; �SЛ lгрnе азриn .геа,� ат{7 ригаn� � lиnоээl: {elэadS wo?I , ' {>?л�е�рЧ1iЛ� .го� раlиnоээе-иЛ . : : ". _._ _". _".__- "-•---------.._ ., , _ _ _ _ ._ . _. .__ __ "- - - _ _ _ . _. .� -- _.. . _ ---- -- - ._ ..----.. "-- - д�о г� (�)гЭit�<7Sг7/ 'г7� oJ � �TjjП� , aзiss! аг,д ��ад��. (1�aa�osa� :�одтj�`п�,Т . _ s�u��zzпroз �й.za��a �T !.- flo,1 1/гЭl1iэt 1о1� '. <д-- ..� ; дг�г�и�Q��i,�,+� пiо.г� sFтozдeл.ъas�;�j /�т�ss� а��� пв о1� гjiтj� b . 1?!гf) / 11а�:�оsэ�а) '. - " a�izз����.� _ .. . :sr+��;�� .. . :�z�гL_[�агт.�I�j, . _ -pan1osaa aq о� sanss� ati� �аадха an�� цагЧn� гг1т��1n� aшLaJ аtац pa�вlaosse а>_{] �1�1n� ����oia� � , с.гад сао� �а�Lипиои anLт� ar�� �го�lрn>; а�� оа раргnо_тд a�ai�` т��� � an оsэ� о s1,o.. 4;, tгл�otjs sti sanss] snoг��,n ацТ � 1 1 .. . j�г�'!tJ,.. Т L� � ��Г',jK � � asre.1 sэnssг о�.1вu1u1ns эг�� s1 �игмсl го� = i1- •�и �>?ц� slиашшоа диг�иа°LULш рив `.1o�1pnL �>;тиааха 2цТ �9 Р . Э • „�+ � т,� �уΡ �i�рΡ-5/�г��уΡ�/� � �F F_�� �/� ` ,т�° �f� l�I�.fi3`�'�Е�� i�Ё� �Sr.!Ё���` �`� £Т ,""��� �1`z�G.ë.C'�iE1в:�F��'�с{Er�!�.1'��t:fZ �LRf�YJ����Fi G.ьW�.:�l� �F1'��CE...c�s �.���� .л1Дс �Ч,..� !д'' �k.��'r ч, _ ���✓ ,��1'%��� 7. �.г'� ? Li!%С <�� aZdF2�' �'iil�Зidп �P7vci ��iЭ� �i Z/Т �Dл?��,::+`t'l�i, г� т �J2lU S�!!G�:.`:'.хУг`v-f:LS;7м F� Э т г д�l:� Lf F.%t!Е У.,� з � 'G r,� .у;' Ëifa�й/��S с , ' � i а v� 1 ,�� ��_��• �° � � .! i � �,r '�°'�z аа�lа��?�а� a�v�e�1,� vzxlэ :С�Е,l�S�-� � д�;f� �ж�+,.fi; ` .�'.,�t?э�``?�;�,'�r"r, .���- '.f• ,,yt-�:}� ,�,��ц � � �,.��... . ,�;м;l:С7� s_т,�,",�1i �,F,�,,;� �i'`<. ;:�4j,=r. • ••�Т�`i1 . t �� �''ц1^'G�, ..�+,~��1: Yi Уг.-F� [�.`-� --т�г С .�. � < ,.�у. �.-..�-_ _-а.-� � . . .г _ . `. п .^�*мг ,�<�`•:`=���� r-� .:i w��' � � � ��. � `"а' i s.�� � tv и;•,^^...�'.:'сч''�'"'�(3:".,...� ....,��,.t:_ ��....tr:�....;,.��.�1�i� ���. ��5..:�1 ;:.;... �..iь...�..7.....,._,?ц,_,'---in.... �.т!....`1�"..-,.�.r:2.ur:.'!_..�::�'�.,<..L..E1 ....._ч..г� . ._,:�,,:'�г':...ьЕt�:.:.. •=r=г-'-'�--- 4,0 VVater Seclir.;oy and Cliil«.'(lte Resilience Repo,t-is and Financial For ihe_fi,ict;zcicýlyet-r ended Ane 30, 2021 Statusý T ý,W' No- Qä the (flosöfved ýÄ,. (P-111 ýssge O.b'ser:v.a.tioiis fi öra. MA,n-age rå e:at A10i ivhen Ati d; to r ud Resolveýd); 6 to be r. resulting to sliortfäll in receipts of processes al National Land Kshs.5 17,795,396 or 1-,1%. Commission (NLC) Further, the Projcct's approved i hamc)crc:d laruelv by, its bud-et was Kslis. 3,823,500,000 low capacity, Ilie overall while the- actual expenditure was p--rfoi-maiic-- has iniproved Kshs. 3,039,748,969, resultin- to over the vcars. However, Lindr--r-absot-ptioii of Kshs. the shoiIMI in absorDtion 783, 1 5 1,031 or 20% of Iii-- of the 20% bud-et lias bud-et. Coiiseqtieiitty, planned been recovered in the activities of Ilie Project niav current vear- possibly not have been iniplernented, thus alfectina achievernent of Ilie intended -oals of tI-te Project. -linLýtilizcd Inds iransfer of Funds to \lational Lands Cormillssion As reported in the previous year report, Ilie Project disbursed The Ksh. 650,000,000 are Kshs.500,000,000 to National counterpart funds by GoK Lands Con-miission. durin- Ilie to be uti[ized for Financial year 2018/2019, resettlenient of Ilie project brin-iýng Ilie total arnount affected persons. Althou-li disbursed to the Commission to National Land Commission Kshs.650,000,000, for did not a request for Ilie coinpensation of Project Allected funds, Ilie project Persons for the construction of translerred the funds to iM-waclic Dam. The basis for the th,ni since they are Ilie was not eleav since Resolved disbursernent mandated institution to the, Project had not provided deal with land reqUiSitiOn B-OM Ilie Commission. compensation issucs. Ilie National Lands comiiiission In addition, i Hoxvever, Ilie Commission had not provided Staternents confirinin- that any expenditurc returns for Ilie tlte funds hav-, not been advances made since June, 2016, utilized have been availed While there was no evidence of for ftirthei- review by the compensation to any of Ilie audit team. intended berieficiarics. Similarly, review of current year rceords revealed ttiat the Corninission did not provide evidence of how funds transfclTP-d to theiii in Ilie year under review were utilizcd, i while there was no evidencc of 0� --- - -_ _ - _ _ ___ -- - --- -- ---------- - ------------ -- - - ---- -- -- ---- ---- -------- - --- -. _...-- - -_ : :- -.-----__----_--------- f lиаипиэf:од pa�Cofua nur, sги�а.1 � 1иаш,Со{дига ома ио sem .гээ��о i ' аq11вц1 sэг{дип sгЧ1. -рааие-го s�n� i � алеа{ ау1 1ег{1 аэиэргла оц sем "suol_suad Jo �, аааг{1 -/_{pZ -�-Ieniqa,d 9 ио алга{ i ' aolэaliQ о1 s-геаа-ге иогsиад :; 103 Рэ?{дде 1аэу�о аг{1 удnоцl{у � ' ау1 ,Сг;д о1 lаэгд}о агц i-1иашlи�оддв _[ац огп,4�о{{о�} алеа{ : ; о1 ггазl!�r�, ,4�ои sey ,Сгlsгш{,� : Pludun io� ,С{дде о1 pэsoddns ' � ау1 иогsиад 1о аэиеllгшаl ; sen� .�[nseaa,j. {еиог1е1� 1� �аэ�30 ; � рал{osa �{ ; at{1 ир -ээире sгуl �игригд : аэи�гпд � sen� оум `iаэу3о ay.L ': с i Р{ау�Э1�,�� игэ9 Реу lиаш<<ед ;�sаэ[,цаs ,Сэие1[пsиоэ {епргnгргп ; sгц.L -OS6`Li � -sцs}I .гаэц�о ` 1O1 `L{ OZ `,Cienuej 1 � ио ' i ау1 ои�,�ед и(рауэеllе) ; 1ие1{nsuoэ и с{1lм 1эе-цио:, е olui : ; rСцsгиг{,� ау1 ги 1иаш11еда4 ; Рзааlиа г!о[lвогцг рие 1а1в141 Jo � 2II-I ац1 шоi� аэ[лре :��-иsги1{rt аг{1 qапо-гц1 1эаГо�д ау1 I ио рэг{а.г 1эаГо�д аЧг ;`-[�а,С snoгn2ad ау1 иг рацода� s�;• ; 1UE]{n5U0� 1эаГоа�{ �о lиашаоеои� ie{пдац{ -- --------_------ ; _ . .---- .____----- ---=--=---------_--------------:-.. - -гСем алцээ3�}а ; � ие иг pasn а�ал� saэinosa� ! - эyqnd аsэу17ву1 ицциоэ ; • о1 а{qгssod 1ои s[ 1i `aэueiswnэ.nэ : • ау1 iapun рив `sasuadx� э{qерголti эiе qэгг{м `saoieг{э _ -s,Cep 9с игуlг,и ' 1sа.гадиг и1 рэ1{nsaa апzц slиаш:Сед � аиор sг iиаш,С�д гу1 а.тsиг ` parCr.{эр ау, `;С{luanbзsuo`г о1 sэssээоад 1иаш,Сед 'ад.гиуэ 1�a1a1ut {еиоцгрk��г � ш 1{nsa� ,iew s1y,1. '1I 1о'{ -гоЭ . эу1�о �,гп.т�эп��sа� эиор : - - аэигs sey ,Сдsгглt� 'Ч1. ь �1 {`01 fi`L�{ -�ЧSЧ Ри� I 1O'I -г�д -(L Ри� 9 s7гI1 -гоJ НП1) �бг�6`9c,S`S5�"�ys}{ о1 раs�э.[эш рву sдиаги,Сед рэг{е{ар ау1 �О�р� {' ;. .LO`7 [01 L6"S 1 "с` 1 �U`Z [ l S`-_lЧ Рип �8 Ри� L -ааqшаnоц иг lгрn>? sгуl дигlпр . с�д] -гоз lиаиодшоэ �{�},) `. Ра:изгла� sр�оэг� ау1 о1 диtр�оээе 5CS96`cS6`LO1 "S3>{ ; `.гаг{vг��{ OZO� `aunf 0� ае se ; ' о, аиnошв OZO� �aqшano� : `I{ Рие 1 1о-{ Чаоq �о�{ `sдиагилед ' 1з se anp�ano ааам уэгу,и i Рэ��lаР ио 1sа1а1иг �о зипоээв , t.LO'I �оЭ Slиашлед ауд, , ио LОг`6S�` l b-SцS?1 �о sшге{э �с_гоlэиа.lиоэ ра{еэnэ-г lэаfоl�{ ио_гlергц{ егоz� аал,о�{ год . sраоэа.г s�lэаГоад ау1�о мгглац sаоl�едио� о1 �7игw�Се�1 РагСе{а�д ио 1sа�аlид _..---- . _. _ ___---- - . __ ._-- _....-_ -- _._ _..___.._ _.__..__ -_...._._.- -.--- . .__..._ ____ -_._ _.---- _. _._ _..__ _....___-. __._..__ , -suos�ad ; раlэа���, 1эаГо��{ �о иодг�sиадшоэ ; . .,_� � .._ �. -- - - - - --- -- - -- --- -. ._. - ----�- --. .. - _---- - �tJBnJOS�э.; ��(�. О� - �_aOCh� -- atiss! ar�j дзaгlr�i (1»гг�оs>э� , l[pn1; -. . _ s�г�а_ 1=тiиs�зэ �ro.1,{t��d : lтогt" . , гr�цггг ' 1�i�т - �:�u:ra;!�э ��atu�nг;йl✓ f� iйoгz3 s�or;Ln.r�sq{} /. aпss� �1э�� п 711� '�/ 1»�i�os�?l) � . _ : - _ �.ч� Уто . •гз� : эгиr_iг�гиF�,_. :sr:��:1� а�й����а� - � _ J �� l`Z�C `Q€- �гl11F ��а���� �т1ос�?т�1�>.ea3u�f�.�r �0.� �з�vs ,. �.�� urг.aura{1��ч 1а1�1lai-':� 11'-!� �эу.lodall ��;_�� т..,, Э ... .� �✓1lг�1�1.Иа� �7�k7d�1�� �1И11 [Cj1.S1iJг�6' .4o�F✓�;% 17rf1l2��+�`r_:�'^3.'f-� . . �;�у�~., �.... :+ч::�€� � �:iL�:Ч 'в.'4.' .y,,�.r:+�''i'�`L . j. i.x Е �е �� i . � .� � � у R�� .. ,t, �{ � � � � . } У� [ . � �У� 1 1 . .��Г � 1 t��., j. . У т-.., а��лс.-.�. {д' ' � `'У. ,л� `' , jL1 ; ггГ�-<"�']..;г"'а'G�,T.�:4�`.:.г;Г.,,.....г..,. _г._._.k•�..�..г.., .г(i..,.i.....:,1l1,.._>4..д,:...1;:�... .1,..,..гл._.....Lз.�....л._чг.".и_.�..Q: ....!'.�..,л_� .нI>..,_.ьса.г�i9�.-.::.а_.-iм_�_11.��.Lk._sai.t4�Л,�i c n: gj, 14- vz J(enya Security Resilieigef, Reports and Financial For fhejiii.clncialjyeai- ended June 30, 2021 fice Status. the (Resolve nri Issuýc Obser-vatiorts from iV-aa4gcmerit ex, ter n äI N49 t I vhey- Auditor. e mmeåts audit keso ve(1). Wý: be e. Re ort to r 50 T pension benelits within the period she served iii the Project, contrary to section J.13(2)(V) of the [-[urnan kesource Policy and Procedure manual for Public Service, 2016. There was no evidence thai die pc-iision was rernitted 10 the relevant autliorities. Furtlier, it was not clear why the officer was en.gaged and contracted beföre her official release by the \ational'Freasui-y. [ii Deceinber 2018, ten (10) montlis alter terminatin- the contract, the officer requested the National Treasury to treat her coii[Tact period as a secoridnient which, was forwarded to ihe Public Service Corni-nission on February 2019 and approved in March 2019 as a belated secondnient, without föllowiiia duc procedures. The Project paid the olficer Kshs. 547,980 bein- consultancy fee for the period Decernber 2017 to Mai-ch 2019. Although the paynients kvere rnade net of the officer s cross salary, there \vas no evidencc of rernittance of pension to the relevant authorities. In addition, it was not clear how the unpaid leave initially requested and not approved, was changed to a belated secondnient. The uideline on the belated secondi-nent could not be verified. Consequeiitly, inanagernertt is in breach of Plurnan Resource Policy and Procedure Manual for Public Service, 20 16. -- - --------- --------- .......... - - 41 � � �fi -- -- -- - --- - --- -------- _ - - - - - ---- _ _ --- - -- - - -- ------- - - - - - ' �Пр °�о0с 2q гt1t.геs�ззэ� доU ; р[пол� узiу:и) диэиодигоэ � lелогиаа tгг рад[пsз.г ОСО� lIз-It У� .. рие[и1еи� 1sa��� ау1 ; цг_ ]зэСо�д ау] ио oui_irцзгидsа.� °. ` го1 saзin.гas ,Sзие][пsиоз ; � � ; ио эаrцгриадхэ гпха эиlоs ;[е!зиецi3 д�s�[.го,�� иогдзnдsиоэ ' � • 21о32а2у] рие (]зедиоз ; рiгеltпец�? у1.го� рие pueiuteW ; 1 paseq-awц) роиад ; � awes ачд гСq гСедs лэг{7 :]sa�ti� ц]oq �о� гиэtизоецеш i риадха3Эедs s�дие][nsuoз � дзеl]иоз puz uolsглaгdns ц�о ; ! aq1 злеу од ]uawa.пnbal ; `s ' ' ау1 од рз[ osle узгг[,и ',�Lгрз од pзsoddns sen� ]иед[пsиоз ; 1 isy]иоу� с��) sгСер с�� ау] ]еу] ра]езгриi азеiцгоз г [гиоiдгрре ие ,Cq рзnадде : . ; , рие рамэinаг sел� � зt[1 �о n�atлai д �OS9�S [ ! ��9 : узгул� зипг�о «огsиадх�{ � �sцs;I �о гзг_�д tзе.пиоэ дsоз-ои .го� ра]sanba.г � � ; ' аодзедиоз ау� �sy]uoI^ '; ]е ��ипо� eseqiuol,ц иг saзin.iэs : i g l sem рогiгд дзедиоз ;�эдел� �о lизтэnо.гдшг зу] io� ^. . s_у�о,и� s,аодзедцо� [L�поио ` ayZ �Ia[[еlед ui рик[игкlr� i s.угол� иогдзпдstюзЭо иогsг:�.гэдпs ; Чд�оiц рие puL{иге� ; �о� sззгл.гаs ,Сзие][nsuoз ' lsa�Y\ гуд цдоq asin.гadn : � , од раиогsэр sел� дr.у] ' 1O3 SIOC `^eI�? 5Z Ргдер дзе.циоз ' ]зедиоз3о адл] pasr.q-auп] е одиi ра.iадиэ ]заГо.iд азиэili`а�д ` ' е sL,�� (рие[иеlг� уцоi� Рие ' рие[игLУ\ д�а���) ,Cluno� � эlе�цу� Рии л]г.гпзаS азде.�\ : eseqwol,� tп sгзгn_гаS p,�ua;I а�по.гуд �uoitLoгггl рив iэ1е��� �о дизшаnоiдигl ' �о� �ue�Doa�I aqз�о ; uoqe]�ueS �.г2]er41 эо ,Cusгutl�\ зуj. : иогsгп.ггдпS иопзn.дsио� • �о3 �эзin_iзS nзие][nsuo� ; ио�д�nрау адозS иодП ' .гсЭ 1зе�диоз эу� 5iu.ia_L ]зе.цио� Io :,�аглаг[-uoi� :..- - .. _ _..._ .. _._...__ __-__..._.:__- - ---_-- ---- --------- ------- ---- ------. _ . .. _.._ _._....--------_ ------ ------......_.._ _ _ _..._.... - - -рэлаtузе : зq о] ]ал sг sa>[пр эsау] ; ;о цои�плsиоз адэ[дwоз : ]0] puel IO 110Iд1SlпЬзе ]еу] ,iy].гол�адои si дI ' ! �ра]]uuqns pr,y .iolзe.i]иоз ! [ ауд suoгs�iuгqns шi.гэ]ш � . . . (2иги) � 2у� .го� .�С[чlиоw : � 000`сс�- SЭ?1 л1п�еаапе ` ' ' �о]зе.циоз гуд гСq sшге[з i ао иог]в[ез�а гу] ра][еу , inq `(umS �зеа�иоз ау] : -I ' �- ао иог пи г. - i �о /оС) � [I О.. SЭ�I . ` -�----' _ ...- _.-�---- -- -----.__ _ . . _ . . _ --- _ .. ,. .. ___..__.__ _ �:,iП{1Т3� . � ait�oSo.}. аС/ p j - ' 1 . . _ _ . _ . . . . .3 'цi У7: .. . � ' . _ .'. �l �i ai ,а���1� 1ал� osa� � �Е{зn� ': � - f� , ^ fl 1 гI : ;.� '�'.�У' sдгт�.zйиrоз , - .. :iо�.��э�� _ �� ��. tt�3t�,зc jo�J . 4` - ��ir ca��a : _ � �й�плалУц�j�Т гцо�� suor;�,�rasq0 / .�гis�� : : .'� �т 1т��} f� �»л/�sa�} � aiI';. й�. '��\I : w - - - � ;�.�L , tr�r �: -и�.аи€iw 'sтд�Е:�:� ;- . _ _ - � �.za�a� : ззи ,�� , _ . .. . . �''�Р�"�� i��;�� `:` f c�Z `й� �г:зr� р�з/3��а .�r�гл^/va�uz�гrт,Г�i/� .со,� �� з�к.,ч1.�. F " - ��*;`'`�;�:�с:�г--�' �'т1f�L�%??1i,S fTi7Jid%Jtf?� �Z��J эj.rŭC_!_,'f�" '^� {ч� м. ,�;� � р r,, ) 1 • »�,,:txi ?�•• , о�ёlгrl�lSд�т �jLlŭT/.� /1J�1 tC�:.431���` .i�jUl�,� �iг�гЕ��� � :: �'¢ - . rг �,' �` �.. ���"' • ��� ���� ° Fr � л�'кУs „гп IУ��.Сrr'*.<5гЪ �уΡ�'':иlf�CV�'.�}F�ii! 1: гЭ,� : .?r'^.4� -Т-•-л^7 F,4.rS��....3'.i С.:.С`'з>...-..г'�Fк >пг,.i.....- ...S.ь..... . ,_._•.i: f:��:T_..,....ri ...,...� ., .., .. ._ . _. å Kwl Waler Seciii-ifjy and Climale Raöience sjaiatjza;?iv -,91 e_Iii,-ap-c"cilj,eor ended June 30, 2021 Statusý Tiindram- NQ- on the (Pýesolve<1 fflut, tt dåte ISSUC I Observations. firorn Management Nof whell J1,011 A.udit.or Resålve�sга рие �оциоз �гиlаlиг ` ау� иг sassatn�ea,�, Эо аэиаtsгха ; ! ау, �по a�na о� a�qгssocl аои sе;ь, }г ' . `аэиеlsшпэ_пэ sгуз uI -!no ргга.гУз : ' sем маглаi ,Сгегэ�рг� ayz }zyi . аэиаргnа ои sе,и а.ггу] �л�згла� ` гарип �вгл atja иг `ianaмol-j : ' 'SЛ1д аЧ� }е sагаг.vlэ� 7эа(о.г�I �о магпгl tiгегэпру pasвq-��su '�, � ; г�пsиа ��гл� sагэизое дтапзахг ; ау1 Эо уэег иг sиогlэипа лрпе � � � , ; ' �г�и"гг�иг ауа `,<�ае�гшiS �1эаГоlд ; � ; � ау� иг s>Isii �еиогаигiив��о : 1 `. � � ; рие �r.uoг1Laado ио IMCIn , ����'! ; ; л�еааiэаS 1вдгэиид ааа рие П1�\д ; � ... __._ _ ---- . ._ ._. �--__..__ _ . .. ---...__ _.�., _..._ . ., ___, - -.--- "�--- - „___ __ --- - _ ----- ,- -- - - - -.. . ,. _ _.. _ _ ---' �:� .� '� вsаг �q �; . �kotia�.:: ;� '� - � . г � �ад в (Paлfosa�._ ` � . - дт�эi�i; � '�~ ., � � ._ s;пзи�тцоз то#iрп�т . � � ' � - .:. . . : �� - �. ; .д.� 1 г �, °�.�с9�Т г{! . . " _ . {:} ,, j , 1q111- . � _ � . �iia т�;tiа : ,, ц `.,�з-� _ � ` � �п�зiгzzа�t;пи�;�т: пro:i� s�or:�.eг�.z�sq0 / anssI ; .. ��" � t�� , ��л/osa�), - : ац� цо '�j�.. '31 � . _ � . . . . � � - � .. . . , . . . . � . � ,�, �,�, :srt;�;�� . : . а�г�а�а�а�.: , �t.:;�}.rr: _ .. ��� `��'� - �,'�� � "'� �ч�''=; IZ(1Z `0£ ат�;Т��а�гrг �varf�Tnaг��эг:�dгf� ,�� г ,��; .. , f��,�, ,�;�;;����, �: ,., . П � �д, �^г ,э^ 2.oLT.o и ii1✓L:tiZ3г �T1U 5 GL�a •�.�1'�г'т�f+йч 4У� ���i.� �� �-. � " ZТ,�.Э L . ..д f �" �' -� �` з�.v���,,�,,�,�'. aaziaT; гsа� a�vurг7�: �гТТт rf,7таТТза� „а,lи�� ŭrf�ay� �с �� ���,,��-r.+r,ь��1 �:,"�� - - �`R'3,=t' `�з�"�. �', ��'"��:�:��:�i: Е+л', �уΡl�'�'� �f'' ё�Т �;�,r�'°� ;д��;,5,.�' '�t.'���чУ1�1�г,� }��г'`� �У� .. .�,�я 7ч".�rkS^� ,г.1,.ч�.�ъ'.ы`Т )г д "!. � а . ' ,}.� -7�Sy. ь ь.л..ь ь Fг I'rи-2�. s�в"q 4 , ��� (h i; ьУF* ���г � ��� .Sзd лD м.ь ^ а�- r5 t . С . "�т' .^�.�21-,о у �-i.. !Ч -! .h1r��Fti"� и1 �СгS . ? .. . Р �. 'ir : г. �,,ц�J, �MS . г,.г ti.. 4 �. i.� . ., у;� '� д.�L 5�:ы r o- т,.l :.. 1 г .г." �,ш,14 r ,�S`'� �:�_ .у.�.""�` :#.,ь........,....?����.w�..� ,ь.ь;:.,�.s..1 . ._и л:S�1��✓..:�'. . 3....s1 _.]:��_! t С.. . r. �.r..... ._........N.,.. .. ... .. cn..� ...и✓�. .... _. ,.v. .�.й-:.= . д.. ..., iк_. .л ..R w.3u �т..,.ц�.+. . k V4ýZ7'-ý .-4" ;ý l - ýý '; 7 - 's epo.lis u>id Fi,ý?o;icial Sityle,ýie.lzt 01-; C, !h 2 Off7 pii-ed June 30, 2021 Al. Referencc Status. Tim_éfranlcý -No.ý o 4 Ific (Resolved gt a dci-te e I O.bsersý,itiöns fr o- ni Man-at,-,-iii.prit COMPMents itliefi Y0ý1 RzS011,0 -4sý Repapi Kshs-542,44 1,544 förmed pliase I to 6e res011,0) of Ilie entire project. The Project ,vas mcant to address Ilie problem å of noti-i--veiiiie water in Likoni area and to supply water K-om TIwi borcholc. Included in the contract was a pipelinc designed to carry at least 2000m3 olwater. Elowever, it was observed that Ilie Fivvi borchole cirTently produces 1000M 3 of water per day, which is fär less thiii the munniuni required capacity of Ilie new pipelinc- According to N/lana-eiiient, the extra capacity of water was to be provided by sinkino more boreholes, and this had been a-recd upon bet^wcen q: the N/linistry and Ilie relevant water stak-cholders, at Ilie tåiie of desion of the pipeline. I-lowever, týilanac>ciiient lias not provided any documentary eviderice to this eflect. As a result, Ilie Project may not achieve valuc for inoncy in Ilie 50% capacity underutilization. Sustaiiiability of Rehabilitation of The scopc under the Leshau - Karegoini Water Supply current contract was to be Project supplernented by additional Resolved ...... . ............ funding by County 46 � ;� L i� `� sе,и 1г `1ауl�пд �ааиеиаlигеиl � � ау1 а�1ецарип о1 �Сиедиго7 � ау1 ,Cq lиаицтипиоа �о ааиарглг ; ои sел� ааауl рие `,Сиедсио� : �; ` эое-та,иаS рие �аlерл кn�ерие.�Сг� ; г: ; о1 lапо рариеу ,С��ггэг3�о ; i г:: aq о1 1э:С sв,и 1заСо�д ау1 : � ` a�u1s `ра�иеиу aq о1 ааам sадгд ; ь - . � ! оие s��ге1 `asnoq diund ау1 iод � i � s1so� а�иеиа1игеиг ау1 л�оу .ге2�з ; 1ои sгл� 1г `иогlгррк а� �.у�олl,аи : , uoдnq�дsip ау1 о1 раl�эиио� ; ; aq ol 1а,С а.гэ,ъ� s�awnsuo� : • ау1 1еу1 раlеалаа OGOC �2qигало� : '• иг 1по рэгvе� иоп�адsиг P1aia lгрnе у1г;и ia��laDo1 ; ; `slиаиlпэор 1эаГо-гд эу1 �о :иагла-г � ' ' :аглал�о.F1 �Раlэаииоа а-ге s�аlиаэ � оигреаl игеш рие рэlзаиио�+ : ` ' г агtиг а.ге s.уииl Пе 1еу7 alnsгi_; ; �. : ! о1 .у�ол�lэи иогlпqг.рsгр е �лец ; гпиала.г 1аа��оэ : - � : рие sa2umsuoэ гу1 о1 .г21вл� ; о� sиn� 1э2Соад ау�эо элгlэаГqо ау1 � ггnг�ар лиедсиоэ ia1>?л� `: � ! 1еу1 ра1вэла.г slиаитэор 1эаСо�д : ; гу1 г19еиа f1гл� 1еу1 s;iioм ; аsзуl �о� 7aopnq �euoqгppL ; ау1 �о мзгла� �,� -�9�`�LL`96 , : Раргло�д sey �гjsгиг�^ : �sцs>I �о uгns 1�е�1ио� ; �; ау1 л�ои рие �иаиргигшоэ : ' с1г 1ааи1 о1 a�qe uaaq ' е]� `nluno� вnlеривп� иг 1заГоад i tou �еу зиаипг�алод iСlипоэ ! г ,C�ddns .гоlе,и гиго�э�ti}] - пеуsа-� � � ' аy1 `�апэn�о? � �s-г2lаги рив . . � sauy ,`vегцаl грп�аиг 1ву1 ;�о uouelt�[qeya� .гоЭ 1эв_гэиоо :�� гС7tлгlэаииоэ аjгиг 1se� рие : : ' ' s;iuel �о -ггедаа �С11егэадsг ± и оlсп рэ�аlи2 uoqeUtiy рие , '°� ' '`еn.ге �иел - о lиасцшалог ' иог в гип аа1� о,U sгиг г�i 1 гц � J; 1 1 S` h1 � 1 И. � l L•. ,� -. _. -- . _ .._.. _ ._ _._ . _ ._..----_. _,.. -- - ---- ----- - °----. . _ -- ----- - � -.__.. . --- -..._ р � . . . - . . - � � � � � - � - - �� ��`•�lasaa aq о� ` �av1a� ' , ,�'�'- � , _ � „ ����у�� ��аа,� f1�aк fosг.?j , " ._ .. - дгl�z��: �. У S;uauFEтgOa, т�дi�эпу , ,�R�'� `w�. i�a�fлi . �олТ : ilттг�адхэ : �3 � = � , : дтiau�aflг�ui�,�1 : �ио�€� sъroi���.ras�0../ �r�ssX .` � � ' ���i �tтdJ .. / /�aл1osa�l� : а>:�� . иго �1\. ; j �`:�. , -.. : �" ' 1..; 'sпд>;д5 _ _ з�иаzа�а� � ,�; . .._ . . . , ' ��.,f�J�� }д � . .. . . . . . : . . ::. . . .. . � . . -. � . � ... ... . . _ _ . . .. . . ,�i'даа� JгL9li+`.= •tг � . - � .. - ....: 2• ьлеУ �i-'fi'�;i^ яу;,х,,;'s':: :. � ilvS'1�1 . .. '�tF1 ,� ] "� ���С `0£ аит1� �ayz�a ,r�aF j.�aazra�гr�aг/�