REIPUBLIC OF KENYA JZEAGfl OFFICE OF THE AUDITOR-G NERAL- 11 1(:-.li7fIIilllSEMR 11TAR Y/IIS'1 N En'/lacrin Accon//I/// STATE DEPARTMENT FOR ASAL p 0 Dox M13 - UgloN. N RW REPORT OF THE AUDITOR-GENERAL ON KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (IDA CREDIT NO.6021-KE AND NO. TF OA 7762-KE) FOR THE YEAR ENDED 30 JUNE, 2021 STATE DEPARTMENT FOR DEVELOPMENT OF ARID AND SEMI- ARID LANDS (ASALS) Scanned with CamScanner OFFICE OF THE AUDITOR GAROb P. O. Box 30034 - 00 100. NAIRO it -,REGISTECY REC'EIVED Project Name: Kenya Development Response to Displacement Impacts Project (KDRDIP) Implementing Entity: Ministry of Devolution and ASALS, State Department for Developmct of ASALs PROJECT GRANTICREDIT NUMBER: IDA 6021-KE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2021 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) Scanned with CamScanner ADRDIP Project Reports and F-inancial Stafemets,, For_thefilnancial year eided Jne, 3a, 2021 TABLE CONT1N'TS 1. PROJECT INIORMATION AND OVEIRALL PERFIORMANCI. .................. 2 2. STAILMENT OF PERIORMAN(E AGAINS-. pROJEC F'S pRII)IIRMINIJ) OWICTIVES Error! Bookmark not defined. 3. CORPORATF SOCIAL RESPONSI1I3I ,]y SNA '1'Y RFPORTING Error! Bookmark not defined. 4.MINT RESPONSi1LITilOS... Error! Bookmark not defined. 5. REPORTI OF 'Ill IN)ENDFNT AUDITOR ON TIE xxxx PROJECT. Error! Bookmark not defined. 6. STATEMENT OF RECEIPTS AND PAYMENTS IOR Tlr YEAR HNI) 30Th JUNE202 LErrod Bookmark not defined. 7. STATEMENT 01FFINANCIAL ASSETS AS AT 30TII JUNE 2021 ......Error! Bookmark not defined. 8. STATEMENT Of- CASIIFLOW FOR Tilt, PERIOD 30TH JUNE 2021 .Error! Bookmark not defined. 9. STATEMENT OF COMPARATIVE BUDGETAND ACTUAL AMOUNTS.Error! Bookmark not defined. 10. SIGNIFICANT ACCOUNTING POLICIESr....................................Error! Bookmark not defined. I1. NOTES TO THE FINANCIAL STATEMENTS.................................Error! Bookmark not defined. 9 OTHER IMPORTANT DISCLOSURESE.rr...................---...-.................Error! Bookmark not defined. 10. PROGRESS ON FOLLOW UP OF PRIOR YEAR AUDITOR'S RECOMMENDATIONS.......Error! Bookmark not defined. I . A NN EX ES .................... ................................. ---........ -... ---... . ..... Error! Bookm ark not defined. Scanned with CamScanner KDRDIP Project Reports and Financial Statement s ror the flhtanciaIyear ended June 30, 2021 1. PROJECT INFORMATION AND OVERALL PERFORMANCE 1.1 Name and registered office Name The project's official name is Kenya Development Response To Displacement Impact Project KDRDIP Objective The key objective of the project is to improve access to basic social services, expand economic Opportunities and enhance environmental management for communities hosting refigees in the target areas. Address The project headquarters offices are Harambee House (City),Nairobi County, Kenya. The address of its registered office is: P 0 BOX40213-00100 NAIROBI The project also has offices/branches as follows: * Turkana " Wajir * Garissa Contacts: The following are the project contacts Telephone: (254) (020)2217696 or 2227411 E-mail: infogKdiO Website: ww.kdrdiD.g 2 Scanned with CamScanner KDRDIP Projeci Repors nd Financial Satement. For_the'financial year ee June 30, 2121 PROJElT I'NVORN1AiON ANI) OVI PI1 I*II'Ol\A %N(, (Continiued) 1.2 Projecl Inlformatioln Project SIart Date: lh e project start dte is 01 07 201 Projeci 1 m11I Date: 1 hc proicct end (date is 30 06 2022 Project \lnager: Tc project imlanager i, \lr \\ ilfred Onri Projec Sponsor: The pro.cet 1ponor i \\ orld Hank ID \ .3 Project 0%er%ien 1ineMinistry State The project is under the supenM rsion (II th, I)epartiment of the project \linstry of Dex olution and AN SA Project number IDA 6021 -KE Strategic goals of thc projcct 1 e strategie 0,1 of tbc projeet is as töllox Addr ocal . econormic and I en ironiental 1mIpact' duC ta the presencc of refu-tgecs host AchieN cment of, stratcgi c Tc project management ais to acllue, e te a10. goal througli tlie tllowk ing means: (1)1 be project pr oniote social cohesion and Dmers et conliti and ii Akddress tbhe Cender Based Violence tGBV using an integrated approach. (iher iniportant background The project has adopted the Conmunit information of ile proicet Dri en De elopment approach for impleientation of it's actibiticN in wkhich Commnit\ participation in all Phases of the Project eyelc is the key feature. SL Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 Current situation that the The project was formed to intervene in the project was formed to following areas: intervene (i) Social and Economic Infrastructure Services. (ii) Environment and Natural Resource Management (iii) Promote social cohesion and address drivers of conflict (iv) Address Gender Based Violence using an integrated approach. Project duration The project started on I st July 2017 and is expected to run until 30 June 2022 4 Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended Jute 30, 2021 PROJECT INFORMATION AND OVERALL PERFORMANCE (Continued) 1.4 Bankers The following are the bankers for the current year: (i) The Central Bank of Kenya, Haile Selassie Avenue, P 0 Box 60000 City Square 00200 Nairobi,Kenya 1.5 Auditors The project is audited by the Auditor General Office of the Auditor General Anniversary Towers, University Way PO BOX 30084-00100 GPO Nairobi, Kenya 1.6 Roles and Responsibilities List the different people who will be working on the project. This list would include the project manager and all the key stakeholders who will be involved with the project. Also, record their role, their positions, and their contact information. 5 Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial y'ear enided Junie 30, 2021 Name Title Key Qualification(s) Responsibilities /Designation National * PhD, Educational Overall Project Coordinator Project Administration & Secretary to the National Coordinator Planning Steering Committee * Masters, Educational Development and Evaluation * Bachelors in Dr. Anne Kinyua edcatin Education Project * MA Economics * Overall Project management, monitorin Manager * MA International an etontin and evaluation, Finance Relations including Management Information System; * Alternate AIE holder Wilfred Omari Head . PhD (Environmental Support to project Environmental Governance and coordination & and Natural Management), Msc implementation, specifically, Resources Environmental responsible for environment Management Science conservation, management * & Technology) PGD Natural Resources and Environmental support to policy advisor Science) * Bsc Forestry Dr. John Ngatia * SMC * Certificate reforestation techniques * Certificate forest certification. 6 Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 Deputy Head * Masters Degree in Over 21 years Livelihood Social Sciences from experience m program The University of Management, Program Nairobi development and technical backstopping specialist in * 13A (Double Major - Horn of Africa and great L Political Science and regions in both developmei Sociology and Humanitarian contexts. Training team leader * Diploma Armed Development of Geoffrey Leparteleg standard training resource packs and provide technical backstopping to training teams. Deputy head of Livelihoods Program KDRDIP Deputy Ph.D. Sociology, Social * Responsible for rural Director, Organization and entrepreneurship Livelihoods Demography (USA) development and bu' Development development research MBA Strategic both qualitative and Management, Moi quantitative data. University Capacity building an, BA Commerce in Business entrepreneurship Administration and development prograd? Management expert Dr. Joy Murunga * Review and monitor" implementation of community mobiliza policies, strategies, procedures and progra Agriculture * Master of Arts in Specialist Project Planning and Management * Bachelor of Science in Agricultural Economics John Karuma 7 Scanned with CannScanner KDRDIP Project Reports and Financial Statemnents For the financial year ende- -tne 30, 2021 social NI- Proicct Planig Safeguard and Management • Specialist en ga gelnal review orievance Rtd Wyeliffe Wangwe Mechaism ----------- l~ ii >lmnion uP Assistallt MSc. ('limate (Change • 1 )1ipIe1c11t. i()11 S111)1 Environmental Science Safeguard stii Specialist BSc. Natural Resource a lunsore ( i1il Management (1Forestry) wit nlatiolial Sta obligationls and1 ilie WoiC1 13ank Sii'egti; proieet cycie . lsure disclosuic of sa -uad documen Janet Tulula andl in -i>rm1tion for access to the commitiels imipaci by tlie project activii Review of all I linvironmenltal and Social Saigu:ards Documents (Serceni Checklists, ESMP-s, SPRs, and (PRs) preparel by the comn Safieguard teami to ensire tilat identification of Potential environmental risks impacts ofa project their mitigation tieasures are exchisively carri out • Foster "do no larm approach in tlie proJ inplementation 8 Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 * Oversee the gricval redress mechanism, monitoring and reporting * Promote conservath and rehabilitation oL biodiversity and na habitats * Promote on worker, community health safety * Capacity Building - County Safeguard through offering technical assistancij Environmental asp, in project cycle. Finance * B.Com. (Finance) * Budget preparation Specialist * CPA(K) planning and costir * Member of all project activities ICPAK * Preparation and * MBA(Finance) consolidation of th, * Senior Project AWPB Management * Preparation and Course (KSG) issuance of AIEs ft * Public Finance office and sub-proje Management implementation Lucy Gathenga (ESAMI) * Preparation of monL and quarterly report the National Treast and the WB * Preparation of supplementary bud estimates * Monitoring and evaluation of funds * Assisting the Projec manager as and wh- called upon 9 I I Scanned with CamScanner A b ill/' II'm/sg t I?1 ,,11 illidi I ifii hil dI 10t1111,INd 1 or the finanifi/ il r vvinl / JW tIn o1, 2/02 i lIt11t ri*l e IMBA (0 lilice) * Procuretimen t plinri I i tn execution * I1chelor of ( ommerce (Accouiting) * CA II I )avid Mallia1A 1 M &I * MA Economics- * Support Project SIcCiist Continuling Monitoring and Evaluation * BSC. Applied . Statistics Andrew I orenge I'ro.cct * Bachelor in Business * Maintaining accountir Accountant Management (Finance) records as applicable * Submission of quarter * Member of Institute of interim financial repoi Certified Public * Make direct withdraw Accountants applications * Exchequer requests ol * Senior Management ERD National Treasui Course * Maintenance of Proje( cashbooks (credit and grant) James Sakwa Ilealth Expert * Ph.D. Business * A member of Natior Administration Project Implementat and Management Unit (NPIU) in (Strategic & Supporting the projc Organizational on technical Leadership and backstopping Management) - specifically, respons Continuing for health sector in MBA (Strategic ensuring primary an Management) secondary healthcar, 10 Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 Dr. Salch Abdullahi Bardab * BA (Human infrastrcture in tha Resources target Counties me Management) GoK infrastructural * Higher National Norms and Standai Diploma-Clinical Medicine and Surgery (Ear, n Nose and Throat diseases) * Diploma in Clinical Medicine and Surgery Ig * Certificate in -d Health Service Management nc (HSM) ST * Certificate in Integrated Disease 0 Surveillance and to Response * Certificate in Data Quality Assurance and Systems Management * Training in Participatory Project Monitoring and Evaluation 'PI * Strategic Leadership Development bI Program * Senior Management Course in S * Supervisory 1c Skills Development Course I 11* I I I Scanned with CamScanner KDRDIP Project Reports and Financial Statemnents For thefirnancial year ended Jine 30, 2021 Water expert Bachelor of science Head Social economic and infrastructure and services. In charge of Water sector Josephat Waweni Livestock MSc. Animal Science Specialist Simeon Pkiyach ICT Specialist * Masters in Computer * Overall and day-to-day and Radio maintenance of ICTs Communications including hardware, (2015) Engineering software, and managem (South Korea) information system, wel Bachelor of Business and email. Information Technology (2010), KEMU * Diploma in Computer Studies (2003), Anthony Karoki Technical University of Kenya 12 Scanned with CamScanner � -- - 1 � 1 � � � � � � °г`° ' й а, �q °O � © � . ` • ,,,�i,� о © � с � 'Л�' � � N ° � � ... `}s�. �. ,--� ,--� е�, - _ � � ё .n � Q , � � � � -. N v � � ._ � €',' ,.� � � � fi � �л � � �' с Г'ry . � � .`S � ы•`7 � q v � � '. � � � � � Ф О� � � а о •--� О� � � � м ,� > � ( � ;� � � ~ О. О . о�о й �• _ � �, м, �д оо v? 'b � � 1 � м � с с ,ы+ N +�" � .� о�j � � и � �. 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Еr✓' � � ` ��с'�� + ` ��`;, g � д о � �' � •� v L �'у ���� � �°{�.i � • ,ь� � � � •••� м r � у �` � GY � Сг ti д � "' �� .нУ �� ��� �' r , v ^ '� ��,;, а� сд г а в^ � Сд G, �� �" � о о f4 � � � .� 3 � � � о � � � I���� � Scanned with CamScanner KDRDIP Project Reports and Financial Statements For thefinancialyear ended June 30, 2021 PROJECT INFORMATION AND OVERALL PERFORMANCE (Continued) 1.8 Summary of Overall Project Performance: i) Budget performance against actual amounts for current year and for cumulative to-date, ii) Physical progress based on outputs, outcomes and impacts since project commencement, iii) Comment on value-for-money achievements, iv) Indicate the absorption rate for each year since the commencement of the project. v) List the implementation challenges and recommended way forward. Ir 1.9 Summary of Project Compliance: i Include significant cases of non-compliance with applicable laws and regulations, and essential external financing agrccments/covenants, ii) Include consequences suffered on account of non-compliance or likely to be suffered. iii) Indicate mitigation measures taken or planned to be taken to alleviate the adverse effects of actual or potential consequences of non-compliance. t! xv Scanned with CannScanner KDRDIP Project Reports and Financial,i Statements For the finlancial year ended June 30, 2021 2. STATEMENT OF PERFORMANCE AGAINST PROJECT'S PREDETRMINED OBJECTIVES KDRDIP will ensure that citizens participate and engage in the process of identifying and prioritizing their developmental needs, including expanding sociocconomic infrastructure and livelihood Opportunities to improve self-reliance among refugee-hosting communities, improving social cohesion between refugees and host communities, increasing the voices and roles of citizens in decision making regarding development, and cliciting a greater demand for social accountability. The operational approach will be Community-Driven Development (CDD) and will involve (a) supporting grassroots institutions to be more inclusive and representative, and build their capacities; (b) ensuring that the voices of all communities/groups are heard in the decision-making process; (c) strengthening decentralized government administrative functions; and (d) investing in public service delivery and contributing to social cohesion among beneficiary communities. The key development objectives of the project's agreement/ plan are to: a) Improve access to basic social services b) Expand economic opportunities c) Enhance environmental management for communities hosting refugees in the target areas During the FY 2020/2021 the project was allocated kshs. 3.5 billion being the loan and Kshs. 21million grant from DANIDA. Kshs. 2.99 billion was disbursed to various community investment subprojects and community groups in the five sub counties as follows: COMPONENT SUB COUNTY 1 Half (Kshs.) 2nd Half (Kshs.) Total (Kshs. TURKANA WEST 262,182,550.00 246,038,250.00 508,220,800.00 COMPONENT 1 WAJIR SOUTH 154,284,044.00 180,924,695.00 335,208,739.00 DADAAB 148,802,261.23 115,665,336.00 264,467,597.23 FAFI 109,093,492.00 110,892,800.00 219,986,292.00 LAGDERA 108,905,505.00 61,585,590.00 170,491,095.00 Sub Total 783,267,852.23 715,106,671.00 1,498,374,523.23 TURKANA WEST 30,770,000.00 29,300,000.00 60,070,000.00 COMPONENT 2 WAJIR SOUTH 53,843,600.00 51,576,281.00 105,419,881.00 DADAAB 88,024,100.00 60,628,000.00 148,652,100.00 FAFI 74,783,908.00 74,320,800.00 149,104,708.00 LAGDERA 28,704,460.00 92,393,500.00 121,097,960.00 Sub Total 276,126,068.00 308,218,581.00 584,344,649.00 1 TURKANA WEST 142,000,000.00 162,000,000.00 304,000,000.00 COMPONENT 3 WAJIR SOUTH 105,000,000.00 94,000,000.00 199,000,000.00 DADAAB 78,500,000.00 79,000,000.00 157,500,000.00 FAFI 76,000,000.00 72,500,000.00 148,500,000.00 LAGDERA 49,500,000.00 49,500,000.00 99,000,000.00 ISub Total 451,000,000.00 457,000,000.00 908,000,000.00 Grand Total __________1,510,393,920.23 1,480,325,252.00 2,990,719,172.23 xvi Scanned with cannscanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 Progress on attainment of Strategic development objectives For purposes of implementing and cascading the above development objectives to specific sectors, all the development objectives were made specific, measurable, achievable, realistic and time-bund (SMART) and converted into development outcomes. Attendant indicators were identified for reasons of tracking progress and performance measurement: Below we provide the progress on attaining the stated objectives: Project Objective Outcome Indicator Performance KDRDIP The Project Improved access to No. of water facilities 201no. water Social and economic f Development services funded towards facilities Objective (PDO) is to constructed/rehabilitated funded improve access to basic social services, No. of health facilities 133no. health expand economic funded for facilities opportunities, and construction/renovation funded enhance KMs of road constructed 17no. of roads environmental funded management for No. of School facilities 248no. school communities hosting funded for construction / facilities refugees in the target renovation funded areas. No. of sanitation and solid 43No. waste facilities constructed sanitation and solid waste facilities No. of market 107no.of infrastructure facilities market constructed infrastructure I funded Restored/rehabilitate Hectares of land restored Various d environment and and rehabilitated activities Natural resources funded to rehabilitation of 318 Ha of xvii Scanned with CamScanner KDR[Ip Project Reports and Financial Statements I-or thefinancialiear ended June 30, 2021 land No. of SHGs 1816 LINvelihoods . no. livelihood improved and goups funded communities' gr resilience strengthened Component 1 The 2020 2021 disbursed funds financed 749 community investment sub projects in the projects areas as follows: Subsector Wajir South Turkana Lagdera Dadaab Fafi Water 39 68 19 57 18 Health 17 55 17 32 12 Roads 2 3 9 2 1 Education 73 80 25 54 16 Sanitation 21 0 4 10 8 Market and 8 57 0 38 4 Infrastructure Total 160 263 74 193 59 Component 2 The component goal is geared towards rehabilitation and restoration of environment and natural resources. To this far funds were released to rehabilitate 318 Ha of land. Further funds were released to improve access to energy sources targeting 2,182 beneficiaries. Component 3 During the FY 2020/21, 1816 CGs were funded to a tune of Kshs. 908,000,000 million. The funded groups each received Kshs.500,000 and are implementing various livelihood income generating activities which include: - livestock trade, sale of livestock products (meat and milk), retail shops, boutiques, crop production, energy saving jikos, bee keeping, sale of gums/resins, etc. The breakdown of 2020/21 funded groups per sub county is as follows: - County Sub County Total Turkana Turkana West 608 Wajir Wajir South 398 Garissa Dadaab 315 Fafi 297 Lagdera 198 Total CGs Funded 1816 xviii Scanned with CamScanner KDRDIP Project Reports and Financial Statemnents For the financial year ended June 30, 2021 3. CORPORATE SOCIAL RESPONSIBILITY STATEMENT/SUSTAINABILITY REPORTINk, KDRDIP exists to transform lives. This is our purpose; the driving force behind everything we do. It's what guides us to deliver our strategy. Below is a brief highlight of our activities that drive towards sustainability. I. Sustainability Strategy and Profile 1. Global forced displacement is arguably the defining humanitarian as well as a developmental challenge of this generation. Extreme poverty is now increasingly concentrated among vulnerable groups including people who had to flee in the face of conflict and violence. Communities hosting refugees in Garissa, Wajir and Turkana have due to the protracted presence suffered development prospects in areas of environmental degradation, insecurity and poverty. 2. KDRDIP seeks to address regional spill over effect of conflict and forced displacement, through a development response that supports the host communities in overcoming the shocks and impact of refugees competition over the meagre livelihood opportunities and the dwindling natural resources is a driver of latent and potential conflicts between the hosts and the refugees. 3. KDRDIP undertakes the development strategy of improving the resilience of host communities in areas of social service, environment, infrastructure, health and agriculture. 2. Environmental performance The project on Kenya's Government Development Response to Displacement Impact (KDRDIP) was conceptualized on the basis of addressing the environmental and social impacts of prolonged presence of regugees in the refugee hosting sub-counties of Dadaab, Lagdera, Fafi, Wajir South and Turkana West. The project is implemented through four components, 12 & 3 being technical while 4 is a plays a coordination role. 1. Social and economic 2. Environmental and access to energy 3. Livelihood and 4. Coordination and Management - (Social and environmental safeguards) xix Scanned with CamScanner KDRDIP Project neportsV and Financial Statements F~or the fiancial year ended June 30, 2021 Major impacts affected the environment leading to degradation of land and natural resources the backbone of the productive sectors in the target counties. Component two of KDRDIP was incorporated to address environmental restorative interventions through a raft of measures that sought to rehabilitate and maintain the restorative interventions. Component four ensures minimal negative project impacts on society and the environment through implementing the safeguards requirements. The rehabilitation efforts focus on natural regeneration and planting indigenous vegetation, trees and grasses to ensure the biodiversity is not lost. The component also seeks to establish community based wildlife conservation developing water and pasture resources where animals benefit. To date, Ksh 584 million has been disbursed to fund environmental initiatives through afforestation, pasture development, soil and water conservation, natural regeneration, clearing invasive species and supporting flood control measures. A total of 2800 hectares of land are targeted to be put under sustainable land management and over 10,000 individuals to be engaged in the initiatives which will see 60% of the amount budgeted go into labour costs. In addition, over 15 water-plans will be desilted in the next two years and about 10 dumpsites/pits will be constructed for solid waste management. All the subprojects in the three technical components are subjected to detailed social and environmental safeguards' screening to identify any potentially negative impacts and subsequent mitigation measures are put in place. 3. Employee welfare KDRDIP Staff both employed and seconded from National government have their welfare through development and implementation of various human resource policies and regulation. The following have been achieved in this area. (i) Trained and mentored staff on new skills in various arrear. i.e. Backstopping and training of KDRDIP staff in their technical areas. (ii) Provided terms of service and engagement for Project Staff. xx Scanned with CamScanner KDRDIP Project Reports and Financial Statents For the financial year ended June 30, 2021 (iii) f lave operatcd undcr cstabli hed occ upal on afety ard I Hea lhif ( Trirrtc in ( orphan wh I f' 2007 xxi Scanned with CamScanner 1IDRDIp Project Reports and Financial Statements 4. Market place practices- The organisation should outline its efforts to: a) Responsible competition practice. In the KDRDIP Project, procurement of goods, works and services shall be open and transparent. All goods, works and services to be procured or hired should be prominently published at public places in the villages. Where applicable proper specifications and estimated quantities should be indicated. Every interested supplier should be accorded equal opportunity for supply of goods, works or services and the method of evaluation is uniform and made aware to all stakeholders. b) Responsible supply chain and supplier relations KDRDIP has processes that can be monitored, reviewed to ensure contracts entered into are honoured and performed and payment made to suppliers after fulfilment of contractual terms. c) Responsible marketing and advertisement. KDRDIP maintains ethical marketing practices as prescribed by marketing society of Kenya, and other laws of Kenya and maintains care values of non-discrimination, integrity, professionalism fairness and corporate social responsibility. d) Product Stewardship KDRDIP undertakes responsibility to reducing negative environment impact in the target areas by engaging the targeted community in afforestation recycling and-alternative energy sources. 5. Community Engagements a. Community Development Plans (CDPs) are wish list/needs proposed by the community members through a consultative process. Once the communities arc identified, they are mobilized, sensitized and organized into a. Committees b. The communities in their first public gathering elects 5 members(man, woman, youth and persons enabled differently) to form the village level committees. xxii Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 c. The village level committee with the assistance of a community facilitator identifies &rJ prioritizes community felt needs in a public meeting where all community members are represented. d. The felt community needs/wish list are compiled to form the village CDPs. e. Then each village elects a man and a woman to form members of a ward level committee whose role is to aggregate village CDPs into consolidated Ward CDP. f. The Consolidated Ward CDPs are submitted to sub-county for the Project Implementation support Teams to appraise and aggregate into Sub-county CDPs with the support of CIPIUs and NPIU. g. The aggregated Sub county CDPs are submitted to county Technical Committee composed of County Integrated Development Plan (CIDPs) and other sectoral plans for sustainability. h. The aggregated CDP are then submitted to County Steering committee (CSC) co-chaired by the County Secretary and County Commissioner, whose other members are County Executive Committee member for finance and economic Planning, UNHCR, County Focal Person and County Project Coordinator as Secretary. i. The CSC reviews and approves the CDP j. J The CSC receives and approves the CDP k. The approved CDP are forwarded to National Project Implementation Unit and World Bank for review and concurrence. 1. The approved CDP are returned back to village communities for them to initiate the process of preparing Annual Workplans and Budge. m. In total 135 village, 29 Ward, 5 Sub county, and 3 County CDPs were prepared and approved at each level. n. The annual work plans and budgets are drawn from the approved CDPs. o. The preparation of Annual workplans and Budget follow the same steps of development and approval of the CDPs. p. Preparation at Village Level, Aggregation at Ward and Sub county levels and eventually appraisal and approval at County level. q. The annual work-plans and budgets are finally consolidated at the sub county level and then arc submitted for:- r. Appraisal by the County Technical Committee (CTC) comprising of technical County directors. xxiii XXane I Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 s. Approval by the County Steering Committee (CSC) Co-chaired by the County Commissioner and the County Secretary. T. The approved consolidated CDPs and Annual Work Plans and budget from each group is consolidated and presented as the final workplan. xx1v Scanned with CamnScanner KDRDIP Project Reports and Finanicial Statements For the finalicial year elided June 30, 2021 4. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES The Principal Secretary for the State Department for the Development of ASALs and the National Project Coordinator for KDRDIP project are responsible for the preparation and presentation of the Project s financial statements, which give a true and fair view of the state of affairs of the Project for and as at the end of the financial year (period) ended on June 30, 2021. This responsibility includes (i) Maintaining adequate financial management arrangement and ensuring that these continue to be effective throughout the reporting period; (ii)Maintaining proper accounting - records, which disclose with reasonable accuracy at any time the financial position of the project; (iii)Designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of the financial statement, and ensuring that they are free from material misstatements, whether due to error or fraud;(iv) safeguarding the assets of the project; (v)Selecting and applying appropriate accounting policies; and (v)Making accounting estimates that are reasonable in the circumstances. The Principal Secretaryfor the Ministry of Devolution ASALs and the National Project Coordinatorfor KDRDIP project accept responsibility for the Project's financial statements, which have been prepared on the Cash Basis Method of Financial Reporting, using appropriate accounting policies in accordance with International Public Sector Accounting Standards. The Principal Secretary for the State Department of Asal and the National Project Coordinatorfor KDRDIP project are of the opinion that the Project's financial statements give a true and fair view of the state of Project's transactions during the financial year/period ended June 30, 2021, and of the Project's financial position as at that date. The Principal Secretary for State of Development of the ASALs and the National Project Coordinator for KDRDIP project further confirm the completeness of the accounting records maintained for the Project, which have been relied upon in the preparation of the Project financial statements as well as the adequacy of the systems of internal financial control. I I xxv I Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financialjyear ended June30tieNioa The Principal Secrc'1r for the State Department of Development of the ASALs. and the National Projcti Coordinator fo . r KDRDJPpriect confirm that the Project has complied fully with applicable Governmcnt Regulations and the termns of external financing covenants, and that Project funds received during the financial year/period cnder audit were used for the eligible purposes for which they were intended and were properly accounted for. Approval of the Project financial statements The Project financial statements were approved by the Principal Secretary for the State Department for the D oment of the ASALs and the National Project Coordinatorfor KDRDIP project on QV- ky 2021 and signed by them. Pincipal Secretary. National Project Coordinator Project Accountant: Name c VL Oo tinName roxn 9vu Name:S5vv't12 2 ICPAK Member Number: xxvi Scanned with CamScanner KDRDIP Project Reports and Finanlcial Statem,,ents For thefinancial year ended June 30, 202? 5. REPORT OF TIIE INDENDENT AUDITOR ON TIIE KDRDIP PROJECT xxvii Scanned with CamScanner REPUBLIC OF KENYA Telephone: +254-(20) 3214000 HEADqUARTERS E-mail: infooagkenya.go.ke Anniversary Towers Website: www.oagkenfya.go.keMorvaSet OFFICE OF THE AUDITOR-GENERAL P.O. Box 30084-00100 Enhanciag Accotuntability REPORT OF THE AUDITOR-GENERAL ON KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (IDA CREDIT NO.6021-KE AND NO. TF OA 7762-KE) FOR THE YEAR ENDED 30 JUNE, 2021- STATE DEPARTMENT FOR DEVELOPMENT OF ARID AND SEMI- ARID LANDS (ASALS) PREAMBLE I draw your attention to the contents of my report which is in three parts: A. Report on the Financial Statements that considers whether the financial statements are fairly presented in accordance with the applicable financial reporting framework, accounting standards and the relevant laws and regulations that have a direct effect on the financial statements. B. Report on Lawfulness and Effectiveness in Use of Public Resources which considers compliance with applicable laws, regulations, policies, gazetted notices, circulars, guidelines and manuals and whether public resources are applied in a prudent, efficient, economic, transparent and accountable manner to ensure government achieves value for money and that such funds are applied for intended purpose. C. Report on Effectiveness of Internal Controls, Risk Management and Governance which considers how the entity has instituted checks and balances to guide internal operations. This responds to the effectiveness of the governance structure, the risk management environment, and the internal controls developed and implemented by those charged with governance for orderly, efficient and effective operations of the entity. An unmodified opinion does not necessarily mean that an entity has complied with all relevant laws and regulations, and that its internal control, risk management and governance systems are properly designed and were working effectively in the financial year under review. The three parts of the report are aimed at addressing the statutory roles and responsibilities of the Auditor-General as provided by Article 229 of the Constitution, the Public Finance Management Act, 2012 and the Public Audit Act, 2015. The three parts of the report, when read together constitute the report of the Auditor-General. Report ofthe Auditor-General on Kenya Development Response to Displacement Impacts Project (IDA Credit No.6021-KE and TF No. OA7762-KE) for the year ended 30 June, 2021- State Department for Development of Arid and Semi-Arid Lands (ASALs) Scanned with CamScanner REPORT ON THE FINANCIAL STATEMENTS Qualified Opinion I have audited the accompanying financial statements of Kenya Development Response to Displacement Impacts Project set out on pages 1 to 35, which comprise the statement of financial assets as at 30 June, 2021, and the statement of receipts and payments, statement of cash flows and statement of comparison of budget and actual amounts for the year then ended, and a summary of significant accounting policies and other explanatory information in accordance with the provisions of Article 229 of the Constitution of Kenya and Section 35 of the Public Audit Act, 2015. I have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit. In my opinion, except for the effects of the matter described in the Basis for Qualified Opinion section of my report, the financial statements present fairly, in all material respects, the financial position of Kenya Development Response to Displacement Impacts Project as at 30 June, 2021, and of its financial performance and its cash flows for the year then ended, in accordance with International Public Sector Accounting Standards (Cash Basis) and comply with the Public Finance Management Act, 2012 and comply with the Financing Agreement Credit No.6021-KE dated 29 May, 2017 and Grant No.TF0A7762 dated 30 January, 2019 between the Republic of Kenya and the International Development Association (IDA). Basis for Qualified Opinion 1. Cash and Cash Equivalents 1.1. Sub-Counties' Projects Bank Accounts The statement of financial assets as at 30 June, 2021 reflects Kshs.145,125,454 in respect of cash and cash equivalents which excluded Kshs.1,357,901,780 held in various project implementing groups' bank accounts across the five implementing Sub -Counties which were not utilized as at 30 June, 2021 as per their returns and as disclosed below: Component One Disbursements Balance as at Disbursement Amount Utilized 30 June, 2021 (Kshs.) (Kshs.) (Kshs.) DAADAB 262,846,931 81,020,077 181,826,854 FAFI 219,986,292 56,229,803 163,756,489 LAGDERA 166,527,163 35,170,726 131,356,437 Component Two Disbursements _ Balince_-as_a IBalance as at Disbursement Amount Utilized 30 June, 2021 (Kshs.) (Kshs.) (Kshs.) DAADAB 148,362,100 7,195,402 141,166,698 Report of the Auditor-General on Kenya Development Response to Displacement Impacts Project (IDA Credit No 6021-KE and TFNo. OA7762-KE) for the year ended 30 June, 2021- State Department for Development of Arid and Semi-Arid Lands (ASA Ls) 2 Scanned with CamScanner FAFI 139,500 74,868,000 64,632,000 LAGDERA 100,530,198 2,219,275 98,310,923 Component Three Disbursements Balance as at Disbursement Amount Utilized 30 June, 2021 Kshs. (Kshs.) (Kshs. DAADAB 157,500,000 77,934,651. 79,565,349 LAGDERA 99,000,000 47,460,500 51,539,500 WAJIR SOUTH 364,549,563 0 364,549,563 TURKANA WEST 81,197,966 0 81,197,966 Total 1,740,000,213 382,098,433 1,357,901,780 In the circumstances, the accuracy and completeness of the cash and cash equivalents figure of Kshs.145,125,454 as at 30 June, 2021 could not be confirmed. 1.2 Unpresented Cheques The statement of financial assets reflects cash and cash equivalents balance of Kshs.145,125,454 and an annexure of unpresented cheques totalling Kshs.887,120,153 for the four bank accounts in three regional stations as analyzed below as at 30 June, 2021; Account Cheque Amount Account Name Number Numbers Kshs. Turkana Grant 1273370635 various 6,000,000 Garissa Credit 1238357954 various 801,465,940 Turkana Credit 1238459889 various 75,925,456 CBK account Credit 1000462264 various 3,728,757 Total 887,120,153 However, the following anomalies were noted; i. The unpresented cheques for Turkana grant and Garissa credit totalling to Kshs.807,465,940, as attached, were raised in the name of the regions whereby the details of the specific payees or groups were not provided for audit review. ii. The dates when the specific cheques were raised during the year under review were also not provided for audit review. It was therefore not possible to establish the identity of stale cheques. Report of the A ziditor-General on Kenya Development Response to Displacement Impacts Project (IDA Credit No. 6021-KE and TF No. OA 7762-KE) for the year ended 30 June, 2021- State Department for Development of Arid and Semi-Arid Lands (ASALs) 3 Scanned with CamScanner In the circumstances, the propriety and validity of the payment totalling Kshs.807,465,940 for unpresented cheques and accuracy of cash and cash equivalents totalling Kshs.145,125,454 as at 30 June, 2021 could not be confirmed. 2. Inaccuracy of the Financial Statements 2.1 Statement of Receipts and Payments The statement of receipts and payments reflects total cumulative receipts to-date of Kshs.4,687,251,535 while the project information and overall performance - source of funds at Note 1.7 to the financial statements shows amount received to-date of Kshs.4,019,788,004 giving an unexplained variance of Kshs.667,463,531. 2.2 Special Account Statement i. The special deposit account movement schedule at Note 7(A) to the financial statements reflects A/c No.1000567278 (for Grant No. TF0A7762) and Alc No.1000462264 (for Credit No.6021-KE). The two disclosed account numbers differ with respective special accounts statements Nos.1000411384 and 1000353988 at Appendix 7 to the financial statements. However, no explanation was provided to explain the source of the difference. ii. The special account statement annexed to the financial statements reflects donor amounts withdrawn totalling Kshs.3,311,256,594 (USD.30,363,813), while the statement of receipts and payments reflects loan from external development partners of Kshs.3,308,061,239. The difference of Kshs.3,195,355 was not explained or supported. In the circumstances, the accuracy, validity and completeness of the financial statements could not be confirmed for the year ended 30 June, 2021. The audit was conducted in accordance with International Standards of Supreme Audit Institutions (ISSAls). I am independent of Kenya Development Response to Displacement Impacts Project in accordance with ISSAI 130 on Code of Ethics. I have fulfilled other ethical responsibilities in accordance with the ISSAI and in accordance with other ethical requirements applicable to performing audits of financial statements in Kenya. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified opinion. Emphasis of Matter Budgetary Control and Performance The statement of comparison of budget and actuals amount as at 30 June, 2021 reflects total payments final budget of Kshs.3,521,930,282 against actual expenditure amount of Kshs.3,289,030,366, giving a budget utilization of 93%. Further audit review of the expenditures incurred showed there were budget under-absorption on specific items as shown below: Report of the Auditor-General on Kenya Development Response to Displacement impacts Project (DA Credit No.6021-KE and TF No. OA7762-KE) for the year ended 30 June, 2021- State Department for Development of Arid and Semi-Arid Lands (ASALs) 4 Scanned with CamScanner Budget Absorption Current Year Actual % Absorption Final Budget Expenditure Variance of Actual Audit Components Kshs. Kshs. Kshs. Funds Basic Wages 481,886,056 332,277,303 149,608,753 69% Hospitality, Supplies and 35,000,000 19,464,219 15,535,781 56% Services - Fuel Oil and Lubricants 25,000,000 15,407,740 9,592,260 62% Other Operating Expenses 290,500,000 156,828,713 133,671,287 54% Routine Maintenance. Other 329,000,000 259,701,258 69,298,742 79% Assets Purchase of Vehicles 30,000,000 24,365,001 5,634,999 81% Total 1,191,386,056 808,044,234 383,341,822 68% The overall absorption of 68% on the above listed items means that, the citizens did not get the value for money due to the delayed implementation of projects. Key Audit Matters Key audit matters are those matters that, in my professional judgment, are of most significance in the audit of the financial statements. I have determined that there are no other key audit matters to communicate in my report. REPORT ON LAWFULNESS AND EFFECTIVENESS IN USE OF PUBLIC RESOURCES Conclusion As required by Article 229(6) of the Constitution, based on the audit procedures performed, except for the matter described in the Basis for Conclusion on Lawfulness and Effectiveness in Use of Public Resources, I confirm that, nothing else has come to my attention to cause me to believe that public resources have not been applied lawfully and in an effective way. Basis for Conclusion 1. Withholding Tax and Retention Fees Examination of payment vouchers reveals that withholding tax and retention fees were not deducted from some contractors that were paid a total of Kshs.82,941,270. However, no explanation was provided for failure to deduct Kshs.4,976,476 and Kshs.8,294,127 in respect of withholding tax and retention fees respectively. Consequently, the Management was in breach of the law Report of the Auditor-General on Kenya Development Response to Displacement Impacts Project (IDA Credit No.6021-KE and TF No. OA7762-KE) for the year ended 30 June, 2021- State Department for Development of Arid and Semi-Arid Lands (ASALs) 5 Scanned with CamScanner 2. Works Procurement Project Files A review of project files having details of the projects works done showed that the projects' files for works amounting to Kshs.48,545,210 did not have contractor's mandatory requirements at the time of award which includes tax compliance certificates, National Construction Authority (NCA) registration certificates, tender evaluation minutes as required by the Public Procurement and Asset Disposal Act, (2015) Section 68 (2 (d) (iii) which states that the records of a procurement process shall include the proceedings of the opening of tenders, evaluation and comparison of the tender proposals or quotations including the evaluation criteria used as prescribed. Consequently, the management was in breach of the law. 3. Management of Information System (MIS) The project management, on behalf of KDRDIP, entered into a contract which agreement on 25 March, 2019 with a consultancy services company to design, develop, install, operationalize and capacity build KDRDIP staff on Management Information System (MIS) at a contract price of Kshs.29,156,005 with a contract expiry date of 30 September, 2021. The contract's terms of reference contained in Appendix A of the contract which provides in Section 13, under terms of payments, that 50% of the contract amount, being 80% cumulatively, shall be paid against acceptance by the client of all deliverables including among others, a working system and training of users. As at the time of audit in October, 2021, and considering that the 80% of the contract amount of Kshs.29,156,005 had been paid by 30 June, 2020, the system could not provide expected reports and information, especially financial information which continued to be relayed/ provided in manual form. In this regard, it is not possible to confirm that the value for money was obtained from an expenditure totaling Kshs.29,156,005 paid during the year ended 30 June, 2021. The audit was conducted in accordance with ISSAI 4000. The standard requires that I comply with ethical requirements and plan and perform the audit to obtain assurance about whether the activities, financial transactions and information reflected in the financial statements are 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, except for the matters described in the Basis for Conclusion Report of the Auditor-General on Kenya Development Response to Displacement impacts Project (IDA Credit No.6021-KE and TF No. OA 7762-KE) for the year ended 30 June, 2021- State Department for Development of Arid and Semi-Arid Lands (ASALs) 6 Scanned with CamScanner on Effectiveness of Internal Controls, Risk Management and Governance section of my report, 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 Internal Audit and Audit Committee The State Department hosting the project does not have an established audit committee and an approved internal audit charter and although the internal audit work plan for the financial year 2020/2021 had been prepared it was not implemented. This is in contravention of the Public finance Management (National Government) Regulations, 2015 Section 160(1) which provides that an internal auditor shall review and evaluate budgetary performance, financial Management, transparency and accountability mechanisms and processes in national government entities towards providing independent assurance that the project's risk management, governance and internal control processes are operating effectively. In the circumstances, the effectiveness of the internal controls, risk management and overall governance for the project could not be confirmed for the year ended 30 June 2021. 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 were operating effectively, in all material respects. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my conclusion. REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS As required by the financing agreements between IDA- Credit No.6021-KE and DANIDA- Grant No. TF 0A7762-KE, I report based on my audit, that: i. I have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit; ii. In my opinion, adequate accounting records have been kept by the Project Management , so far as it appears from the examination of those records; and, iii. The financial statements are in agreement with the accounting records and returns. Responsibilities of Management and those Charged with Governance Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Public Sector Accounting Standards Report of the A uditor-General on Kenya Development Response to Displacement Impacts Project (111 ('redit No 6021-KE and TF No. OA7762-KE) for the year ended 30 June, 2021- State Departnentfor Develhynnt 0/ Arid and Semi-A rid Lands (ASALs) 7 Scanned with CamScanner (Cash Basis) and for maintaining effective internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error and for its assessment of the effectiveness of internal control, risk management and governance. In preparing the financial statements, Management is responsible for assessing the Project's ability to sustain its services, disclosing, as applicable, matters related to sustainability of services and using the applicable basis of accounting unless Management is aware of the intention to terminate the project, or cease operations. Management is also responsible for the submission of the financial statements to the Auditor-General in accordance with the provisions of Section 47 of the Public Audit Act, 2015. In addition to the responsibility for the preparation and presentation of the financial statements described above, Management is also responsible for ensuring that the activities, financial transactions and information reflected in the financial statements are in compliance with the authorities which govern them, and that public resources are applied in an effective way. Those charged with governance are responsible for overseeing the financial reporting process, reviewing the effectiveness of how the entity monitors compliance with relevant legislative and regulatory requirements, ensuring that effective processes and systems are in place to address key roles and responsibilities in relation to governance and risk management, and ensuring the adequacy and effectiveness of the control environment. Auditor-General's Responsibilities for the Audit The audit objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion in accordance with the provisions of Section 48 of the Public Audit Act, 2015 and submit the audit report in compliance with Article 229(7) of the Constitution. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with 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. Report of the Auditor-General on Kenya Development Response to Displacement Impacts Project (IDA Credit No.602 1-KE and TF No. OA 7762-KE) for the year ended 30 June, 2021- State Department for Development of Arid and Semi-Arid Lands (ASALs) 8 Scanned with CamScanner 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 noncompliance. 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 Kenya Development Response to Displacement Impacts Project 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. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Management. * Conclude on the appropriateness of the Management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Project's ability to sustain its services. If I conclude that a material uncertainty exists, I am required to draw attention in the auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my audit report. However, future events or conditions may cause the Project to cease to sustain its services. Report of the Auditor-General on Kenya Development Response to Displacement Impacts Project (IDA Credit No.6021-KE and TF No. OA7762-KE) for the year ended 30 June, 2021- State Department for Development of Arid and Semi-Arid Lands (ASALs) 9 Scanned with CamScanner * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. * Obtain sufficient appropriate audit evidence regarding the financial information and business activities of the Project to express an opinion on the financial statements. * Perform such other procedures as I consider necessary in the circumstances. I communicate with the Management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that are identified during the audit. I also provide Management with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. CPA CBS AUDITOR-GENERAL Nairobi 15 December, 2021 Report of the Auditor-General on Kenya Development Response to Displacement Impacts Project (IDA Credit No.6021-KE and TF No. OA7762-KE) for the year ended 30 June, 2021- State Department for Development of Arid and Semi-Arid Lands (ASALs) 10 Scanned with CamScanner . _а �,,. � . .. , �� � � ,{ , '�� ... и rЛ о0 l� �''. 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V сд � [1. и � р . и �q � � К � у и � � ?. � cJ � С1. р � ,й_ <д р R. � 'д ри ь.. у � ы •-- С и ~ ( О У с� '�, и_ G 'д д' л " � .�с а� � �� � р � ч� п. � й � О ,р � >, � i .� о '� л � � � � 1 и 'а v и ь. �� � � � ..". ы � п ! � �' L� N � N М tll � .� � о _� и © � ¢ Г- с�, � �' � . __ � Scanned with CamScanner KDRD11> J'rojecf itelýori.ý and 1,'iiitiii(-itiiYttiteitiellt.ý 1< or litfiiitiijc,itilj,eai-eii(led.Iiitie30, 7. STATEMENTOFFINANCIAL ASS1,1~fS AS A'1'301'11 JUNE 2021 419 -20 ý2, K-I ,x2 h«.- Yt 4 *4 FINANCIAL ASSETS Casit and Caslj 14,(ltlivalellts 6.A 126,094,580 145,125,454 Hank Balances Cash 13alanccs 6. B 145,125,454 126,094,580 T()Ial casli and Cash Equivalents 145,125,454 126,094,580 TOTAL FINANCIAL ASSE-1'S ---- FINANCIAL LIA13ILITIES REPRESENTED BY 14521253454 126,094,580 Surplus/(Deficit) for tlic year 145,125,454 126,094,580 NET FINANCIAL POSITION The accounting policics and explanatory notes to these financial statements förrn an integral part of the financial statements. The Financial statements were approved on June 2021 and signed by- Y-in-ýipal _ Seeretary Projeet Coordinator Projeet Accountant Date P-0 >_ i Date Date ICPAKMe ber\NO.14103_ 3 Scanned with CamScanner Kl)RDIP i'roject Relhrts and Financiail .,ateme is For the financial year ended .lune 30, 2021 8. S'TA'T EIMENT OF1' CASIIIIOW FOR TIlE PERIOD 30TH JUNE 2021 CASH1FLOW FROM l OPERAI'IN(; ACI'IVITIE_ _ __S teceipts_froni operating activities Proceeds from domestic and foreign grants 1 - 711,726,765 1",!yinients [rontl operating activities Compensation of employees 3 (332,277,303) (20,715,894) Purchase of goods and services 4 (1,642,012,017) (805,507,949) Net cashl ow frorn operating activities (1,974,289,320) (114,497,078) CASIlFLOW FROM INVESTING ACTIVITIES AcLuisii1ion olfAssets 5 (1,314,741,046) (122,631,500) Net cash flows from Investing Activities (1,314,741,046) (122,631,500) CASIIFLOW FROM BORROWING ACTIVITIES Proceeds from Foreign Borrowings 2 3,308,061,239 181,604,150 Net cash flow from financing activities 3,308,061,239 181,604,150 NET INCREASE IN CASH AN) CASH EQUIVALENTS 19,030,874 (55,524,428) Cash and cash equivalent at 6 BEGINNING of the year 126,094,580 181,619,008 Cash and cash equivalent at END of the 6 year 145,125,454 126,094,580 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The entity financial statements were approved on 30h June 2021 and signed by: Principal Secretary Project Coordinator Project Accountant D)ate b 8-,") Date McleJoks Date ICPAK Membe No: 4 Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 2021 I I I I ScneIihCmcne � _� 1� � � о � о о р � 4 � {Л �О дд о � � � �D СЛ � � м О ,,Мр и � ('и� � О и � �' осЭ О� � v: ,, 00 �j � � � � r � г-. � � а� � о � � N О N � � � � N v � N и � . . � � � V � i �D С г�� t. м° о� м � о� � .. �q�t� - сч Й рр � о и? у \` д ц� N_ .� о а м 1„{i. . � �о � и �° � м ai ° З'ai� � © � в.� h о ® .Sч У� } У-`г �,fлт�.t ° v tЧ cV � сЯе '` � Q1 � Lв ;,,� �.. г�,,� , о �д м �-,j � оо о .�. �т v - �,�,�Э •�. м г`1 е� е.�1 �р �r? N � � ti:�..�н м м м � � � м � О /� �' • х�. %� _ С =, У .�!� 1 С Q � 9м _ t� �'. �О И �+ � й ys � �л . �с° °C °D О � о о� '� •� � и о оо а� ; �, �'�1z=° о о `'� � � а С� г/� �t м м, оо >д сч � � Е„ � 3: ��� а^ гл оо м [� м '� о;, Z ..� ��,� ,_.; .-i ,,,_; � �„ _ � ° N ev оо О м N � � . ��i, �., _ � k�,. � �ry V1 � [� � г+� � у � f а � �._ �. м сг; .-ч ,-, м � � '. �� > Еу к: г ` р��. N \О tT [� N �' - О и �р ev � r �„� '�� �Т�„'�I,.. �� N . N и � N OQ � в .,�г ,� О м \б и рр О О Г� ь� � ''`� � ' � ' �_ �_ Г�'1 �О о�0 а й � U Р-3.. �L•S N N �У l" Q1 � � ~ ь'S - _ о /I , :, � а 'V+ . f"Г� � д в�..+ �'. А �;, . с '/°��'ji � � �.'LCf1k.: � V Ir � С Е-� ° ° о о °' U R У °� о о °о о° ; � � о о о о 4 о 4�.., � о � А °о °о °о °о °о fl �° а 0 и о и ° U � о° °о г'� й г�' °о С � ,,,� м �s оо _ м" � и и г` и � и � ? -" 4° ry "".' v N � � о � о � �+ и 'а:, ,ti "" GJ � у i�y и и � � � и ,� 4i � и v � �� 41 � � �' а� t-�. � у +.а. � V � 0 v' сСС 'b �/] � � 3' н [у b 4: � '� � о� Q о °� � � �; � fJ� .CS i G � а� � С � � С! Е" О v сн и �А �/ ч.� � � Г.'� � гп а�+ С О г+� С 4+ ;д „l\�\ ` С� �� � а � Cl р bA Q а G � �, С5 +. . ь. О '�у �.: 4^ С � дА � � , '� � � � � � � � � � � � � .� й gn � � �""' а v � vc � � '� �`" -С ~ � � �^ •U V й а�. G � U С � � а � � � и о л� � о� +-� • � � а� � Сг: а� ЕС-� а U д.� Q F� �О а д _'. С L � С � 3 � Scanned with CamScanner I KDRDIP Project -4 RePorts and Financial Statements For thefinancialyear ended June 30, 2021 10. SIGNIFICANT ACCOUNTING POLICIES The principal accounting policies adopted in the preparation of these financial statements are set out below: 10.1 Basis of Preparation 10.2 Statement of compliance and basis of preparation The financial statements have been prepared in accordance with Cash-basis IPSAS financial reporting under the cash basis of accounting, as prescribed by the PSASB and set out in the accounting policy note below. This cash basis of accounting has been supplemented with accounting for; a) receivables that include imprests and salary advances and b) payables that include deposits and retentions. The financial statements comply with and conform to the form of presentation prescribed by the PSASB, The accounting policies adopted have been consistently applied to all the years presented. 10.3 Reporting entity The financial statements are for the Project30"' June 2021 under National Government of Kenya. The financial statements encompass the reporting entity as specified in the relevant legislation PFM Act 2012 10.3.1 Reporting currency The financial statements are presented in Kenya Shillings (KShs), which is the functional and reporting currency of the Project and all values are rounded to the nearest Kenya Shilling. 7 Scanned with CannScanner KDRDIP Project Reports and Financial Statements For thefinancial year ended June 30, 2021 10.4 Significant Accounting Policies a) Recognition of receipts The Project recognises all receipts from the various sources when the event occurs, and the related cash has actually been received by the Government. i) Transfers from the Exchequer Transfer from Exchequer is be recognized in the books of accounts when cash is received. Cash is considered as received when payment instruction is issued to the bank and notified to the receiving entity. ii) External Assistance External assistance is received through grants and loans from multilateral and bilateral development partners. iii) Other receipts These include Appropriation-in-Aid and relates to receipts such as proceeds from disposal of assets and sale of tender documents. These are recognized in the financial statements the time associated cash is received. b) Donations and grants Grants and donations shall be recognized in the books of accounts when cash is received. Cash is considered as received when a payment advice is received by the recipient entity or by the beneficiary. In case of grant/donation in kind, such grants are recorded upon receipt of the grant item and upon determination of the value. The date of the transaction is the value date indicated on the payment advice. 8 Scanned with CamScanner KDRDIP Project Reports and Financial StatemtentS For the financial year ended June 30, 2021 Significant Accounting Policies (Continued) c) Procceds from borrowing Borrowing includes Treasury bill, treasury bonds, corporate bonds, sovereign bonds and external loans acquired by the Project or any other debt the Project may take on will be treated on cash basis and recognized as a receipt during the year they were received. d) Undrawn external assistance These are loans and grants at reporting date as specified in a binding agreement and relate to funding for the Project currently under development where conditions have been satisfied or their ongoing satisfaction is highly likely and the project is anticipated to continue to completion. An analysis of the Project's undrawn external assistance is shown in the funding summary e) Recognition of payments The Project recognises all payments when the event occurs, and the related cash has actually been paid out by the Project. i) Compensation of employees Salaries and Wages, Allowances, Statutory Contribution for employees are recognized in the period when the compensation is paid. ii) Use of goods and services Goods and services are recognized as payments in the period when the goods/services are consumed and paid for. If not paid for during the period where goods/services are consumed, they shall be disclosed as pending bills. 9 Scanned with CamScanner KDRDIP Project Reports and Fin ancial Statem ent For thefinancial vear ended.June30, 2021 Significant Accounting Policies (Continucd) iii) Interest on borro%%ing liorrow ing costs that include interest arc recognized as payinent in the pcriod in which they incurred and paid for. iv) Repayment of horroiNing (principal amount) The repayment of principal amount of borrowing is recognized as pa%nent in the period in hich the repayment is made. The stock of debt is disclosed as an annexure to the consolidated financial statements Acquisition of fixed asset% The payment on acquisition of property plant and equipment Item is not capital iVed. The cost of acquisition and proceeds from disposal of these items are treated as payients and receipts item respectively. Where an asset is acqluired in a non-ecwhan.e transaction fOr nil or nominal consideration and the fiir value of the asset can be reliably established, a contra transaction is recorded as receipt and as a payment. A fixed asset register is maintained h\ cach pliblic entil% and a summary provided for purposes of consolidation. Tihis suninar\ is disclosed as an anne\ure to the consolidated financial statements. C) In-kind donations In-kind contributions are donations that are made to the Project in the form of actual goods and or ser% ices rather than in money or cash temis. These donations may include vehicles, equipment or personnel services. Where the financial \alue received for in-kind contributions can be reliably detenined, the Project includes such value in the statement of receipts and payrnents both as receipts and as pasments in equal and opposite amounts: other\% ise, the contribution is not recorded. 10 Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 Significant Accounting Policies (Continued) g) Cash and cash equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call and highly liquid investments with an original maturity of three months or less, which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. Bank account balances include amounts held at the Central Bank of Kenya and at various commercial banks at the end of the financial year. For the purposes of these financial statements, cash and cash equivalents also include short term cash imprests and advances to authorised public officers and/or institutions which were not surrendered or accounted for at the end of the financial year. Restriction on cash Restricted cash represents amounts that are limited/restricted from being used to settle a liability for at least twelve months after the reporting period. This cash is limited for direct use as required by stipulation. Amounts maintained in deposit bank accounts are restricted for use in refunding third part deposits. h) Accounts receivable For the purposes of these financial statements, imprests and advances to authorised public officers and/or institutions which were not surrendered or accounted for at the end of the financial year is treated as receivables. This is in recognition of the government practice where the imprest payments are recognized as payments when fully accounted for by the imprest or AlE holders. This is an enhancement to the cash accounting policy. Other accounts receivables are disclosed in the financial statements. 11 Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 dr Significant Accounting Policies (Continued) i) Contingent Liabilities A contingent liability is: a) A possible obligation that arises from past events and whose existence will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the entity; or b) A present obligation that arises from past events but is not recognised because: i) It is not probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation; or ii)The amount of the obligation cannot be measured with sufficient reliability. Some of contingent liabilities may arise from: litigation in progress, guarantees, indemnities. Letters of comfort/ support, insurance, Public Private Partnerships, The Entity does not recognize a contingent liability but discloses details of any contingencies in the notes to the financial statements unless the possibility of an outflow of resources embodying economic benefits or service potential is remote.Annex 5 of this financial statement is a register of the contingent liabilities in the year. Section 89 (2) (i) of the PFM Act requires the National Government to report on the payments made, or losses incurred, by the county government to meet contingent liabilities as a result of loans during the financial year, including payments made in respect of loan write-offs or waiver of interest on loans j) Contingent Assets The Entity does not recognize a contingent asset, but discloses details of a possible asset whose existence is contingent on the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Entity in the notes to the financial statements. Contingent assets are assessed continually to ensure that developments are appropriately reflected in the financial statements. If it has become virtually certain that an inflow of economic benefits or service potential will arise and the asset's value can be measured reliably, the asset and the related revenue are recognized in the financial statements of the period in which the change occurs. 12 Scanned with CamScanner XORDIP Project Reports and Financial Statements Significant Accounting Policies (Continued) k) Pending bills Pending bills consist of unpaid liabilities at the end of the financial year arising from contracted goods or services during the year or in past years. As pending bills do not involve the payment of cash in the reporting period, they recorded as 'memorandum' or 'off-balance' items to provide a sense of the overall net cash position of the Project at the end of the year. When the pending bills are finally settled, such payments are included in the statement of receipts and payments in the year in which the payments are made. 1) Budget The budget is developed on a comparable accounting basis (cash basis), the same accounts classification basis (except for accounts receivable - outstanding imprest and clearance accounts and accounts payable - deposits, which are accounted for on an accrual basis), and for the same period as the financial statements. The Project's budget was approved as required by Law and National Treasury Regulations, as well as by the participating development partners, as detailed in the Government of Kenya Budget Printed Estimates for the year. The Development Projects are budgeted for under the MDAs but receive budgeted funds as transfers and account for them separately. These transfers are recognised as inter- entity transfers and are eliminated upon consolidation. A high-level assessment of the Project's actual performance against the comparable budget for the financial year/period under review has been included in an annex to these financial statements. m) Third party payments Included in the receipts and payments, are payments made on its behalf by to third parties in form of loans and grants. These payments do not constitute cash receipts and payments and are disclosed in the payment to third parties column in the statement of receipts and payments. During the year Kshs3,308,061,239.00 billion being loan disbursements were received in form of direct payments from third parties. 13 Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 Significant Accounting Policies (Continued) n) Exchange rate differences The accounting records are maintained in the functional currency of the primary economic environment in which the Project operates, Kenya Shillings. Transactions in foreign currencies during the year/period are converted into the functional currency using the exchange rates prevailing at the dates of the transactions. Any foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the statements of receipts and payments. o) Comparative figures Where necessary comparative figures for the previous financial year/period have been amended or reconfigured to conform to the required changes in financial statement presentation. p) Subsequent events There have been no events subsequent to the financial year/period end with a significant impact on the financial statements for the year ended June 30, 2021. q) Errors Material prior period errors shall be corrected retrospectively in the first set of financial statements authorized for issue after their discovery by: i. Restating the comparative amounts for prior period(s) presented in which the error occurred; or i. If the error occurred before the earliest prior period presented, restating the opening balances of assets, liabilities and net assets/equity for the earliest prior period presented. 14 Scanned with CamScanner KDRDIP 'roject Reports and Financial Statements 1 'or the financial year ended June 30, 2021 11. NOTES TO THE FINANCIAL STATEMENTS 1. PROCEEDS FROM DOMESTIC AND FOREIGN GRANTS During the 12 months to 30 June 2021 we did not received grants from donors. Grants Received from iMultilateral Donors Da~nida - 1,2,765 Total * The direct payment grants represent payments for goods and services done directly by the donor on behalf of the project. Projects should ensure that the adequate documents and support document is requested from the donors to support this grant. 15 Scanned with CamnScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 NOTES TO THE FINANCIAL STATEMENTS (Continued) 2. LOAN FROM EXTERNAL DEVELOPMENT PARTNERS During the 12 months to 30 June 2021 we received funding from development partners in form of loans negotiated by the National Treasury donors as detailed in the table below: Loans Received from Multilateral Donors (International Or anisations -World Bank IDA Various 36,836,923 3,308,061,239 -3,308,061,239 181,604,150 Total 3,308,061,239 181,604,150 3. COMPENSATION OF EMPLOYEES KShs KShs KShs KShs KShs Basic wages of temporary employees 332,277,303 - 332,277,303 20,715,894 367,622,978 Total 332,277,303 - 332,277,303 20,715,894 367,622,978 16 Scanned with CamScanner KADRDIP Project Reports and Financial Statemen.ts For thefinancial year ended June 30, 2021 NOTES TO TIE FINANCIAL STATEMENTS (Continued) 4. PURCHASE OF GOODS AND SERVICES KShs KShs KShs KShs KShs anodmmucation, suppies 3,301,779 - 3,301,779 2,796,139 8,828,688 Domestic travel and 590 subsistence 108,056,548 - 108,056,548 87,740,026 281,404, 1 Foreign travel and gsubsistence 102,152 102,152 468,943 12,168,836 Printing, advertising and information supplies 5,749,601 5,749,601 6297000 13,050 708 Training payments - - 1,709,800 9,144,243 1 Hospitality supplies and 9,4,0 services 19,706,469 19,706,469 35,304,106 Specialized materials and services 158,416,285 158,416,285 - 158,416,285 Office and general supplies and services 4,919,388 4,919,388 1,675,900 7,917,401 Fuel Oil and Lubricants 15,407,740 15,407,740 9,827,461 31,694,603 Other operating payments 156,028,713 156,028,713 552,443,971 716,551,480 Routine maintenance - vehicles and other transport 5,053,260 7,966,453 equipment 2,676,083 2,676,083 Routine maintenance- other assets 259,647,258 259,647,258 1,691,343 261,338,601 Capital Grants Community Groups 908,000,000 908,000,000 100,500,000 1,008,500,000 Total 1642012,0172- 1,642,012,017 805,507,949 2,609,428,897 17 Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 NOTES TO THE FINANCIAL STATEMENTS (Continued) 5. ACQUISITION OF NON-FINANCIAL ASSETS KSh KShs s KShs KShs KShs Construction of buildings 517,406,329 - 517,406,329 517,406,329 Other Infrastructure and . Civil Works 186,291,876 186,291,876 24,877,950 211,169,826 522,625,454 - 522,625,454 92,622,050 Water and sewerage 615,247 504 Purchase of vehicles & 24,365,001 - 24,365,001 - other transport equipment 127,203,001 Purchase of office 4,075,764 - 4,075,764 1,901,000 furniture & general equipment 10,888,294 Purchase of computers, - - - 3,230,500 printers and other IT equipment 18,721,220 Purchase of certified 56,216,622 - 56,216,622 - seeds, breeding stock and live animals 56,216,622 Purchase of Medical and 3,760,000 - 3,760,000 - Dental Equipment 8,221,411 Total 1,314,741,046 - 1,314,741,046 122,631,500 1,565,074,207 18 Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 6. CASH AND CASH EQUIVALENTS Bank accounts (Note 7.A) 145,102,454 126,094,580 Cash in hand (Note 7. B) Total 145,102,454 12 6,094,580 The project has 8 number of project accounts spread within the project implementation area and 2 number of foreign currency designated accounts managed by the National Treasury as listed below: 6. A. BANK ACCOUNTS Project Bank Accounts Foreign Currency Accounts Central Bank of Kenya Central Bank of Kenya Total Foreign Currency balances Local Currency Accounts KDRDIP CREDIT BANK ACCOUNTS-(see appendix 5) 120,093,678 96,041, Central Bank of Kenya GRANT-(see appendix 5) 25,031,776 30,053, Total local currency balances 145,125,454 126,094, Total bank account balances 145,125,454 126,094, See 19 Scanned with CamScanner ADRDIP Project ReportM and inancial atemnts For thefinancial year endtedl une 30, 2021 NO'TS TO( IIi1 FINANCIAL STATEIEVIS (Continued) Special Deposit Accounts I he balances in the Project's Special Deposit Account(s) as at 30" June 20xx are not included in the Statement of 1inancial Assets since they are below the line items and are yet to be drawn into the Exchequer Account as a voted provision. Below is the Special l)eposit Account (SD)A) movement schedule which shows the flow of funds that were voted in the year. These funds have been reported as loans/grants received in the year under the Statement of Receipts and Payments. Special Deposit Accounts Movement Schedule (i) A/C Name IA/c NO: 10005672781 Opening balance Total amount deposited in the account 130,033,262 711,726,000 Total amount withdrawn (as per Statement of Receipts & Payments) - (711,726,000) Closing balance (as per SDA hank account reconciliation attached) 130,033,262 - (ii) A/c Name IA/c No.......I_ Opening balance (as per the SDA reconciliation) 96,041,39( 283,130,541 Total amount deposited in the account ________________________________________ 3,308,061,239 241,609,445 Total amount withdrawn (as per Statement of Receipts & Payments) (3,284,008,957 (181,604,150) Closing balance (as per SDA hank account reconciliation attached) 120,093,67 343,135,836 The Special Deposit Account(s) reconciliation statement(s) has (have) been attached as Appendix 4support these closing balances. 20 Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 NOTES TO THE FINANCIAL STATEMENTS (Continued) 7 B Cash In Hand Lato 1 Location 1 Location 3 Other locations (specify) Total cash balances [Provide a cash count certificate for each location above] 7. CASH AND CASH EQUIVALENT BROUGHT FORWARD Bankacconts126,094,580 181,619,008 j Bank accounts Total 126,094,580 181,619,008 21 Scanned with CamnScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 9 OTHER IMPORTANT DISCLOSURES 1. PENDING ACCOUNTS PAYABLE (See Annex 3A) Construction of buildings Construction of civil works Supp1of oods Supply of services Total 2. PENDING STAFF PAYABLES (See Annex 3B) Senior management Middle management Unionisable employees Others Total 22 Scanned with CamScanner KDRDIP Project Reports and Financial Statements 1 For the financial year ended June 30, 2021 OTHER IMPORTANT DISCLOSURES (Continued) 3. OTHER PENDING PAYABLES (See Annex 3C) Amounts due to National-- Government entities Amounts due to County Government entities Amounts due to third parties Total - - 4. EXTERNAL ASSISTANCE External assistance received as grants 711,726,765.00 External assistance received as loans 3,308,061,239.00 181,604,150.00 External assistance received in kind- as payment by third parties Total 3,308,061,239.00 1,074,949,923.00 L L L L 23 L Scanned with CamScanner KDRDIP Project Reports and Financial Statements For thefinancial year ended June 30, 2021 OTHER IMPORTANT DISCLOSURES (Continued) a). External assistance relating loans and grants External assistance received as loans 3,308,061,239.00 7181,764,150.00 . 711,726,765.00 External assistance received as grants 10499930 FTotal 3,308,061,239.00 10499930 b) Undrawn external assistance TOtal c) Classes ofproviders of external assistance National Assistance Organization Total 3,308,061,239.00 1 ,0 7 4 ,9 4 9 ,9 2 3 .0 0 The financing of Ksh.3, 308,061,239 was to meet key development objectives of the project in the target areas for FY2020/2021. 24 Scanned with CamScanner KDRDIP Project - Reports and Financial Statements For the financial year ended June 30,2021 OTHER IMPORTANT DISCLOSURES (Continued) d. non-monetary external assistance Goods Services Total This may occur when goods such as vehicles, computers, medical equipment, food aid etc are contributed to a county by donors, NGO etc N/B: Disclose the basis on which the value of goods and senices were determined (This may be by: depreciated historical cost of physical assets, price attached on the goods, an assessment of value by the management of transferor, recipient on Third Party, Fair value measurement. tePurpose and use of external assistance Cmpensation of Employees Use of goods and services Subsidies Transfers to Other Government Units Other grants and transfers Social Security Benefits Acquisition of Assets Finance Costs, including Loan Interest Repayment of principal on Domestic and Foreign borrowing- Other Payments TOTAL N/B The above sub-classification will be adopted based on the purpose of the external assistance and how the external assistance was used. 25 Scanned with CamScanner KDRDIP Project Reports and Financial Statements For the financial year ended June 30, 2021 OTIER IMPORTANT DISCLOSURES (Continued) f. ExlernalAssistancepaid by Third Parties øn behalf of the Entity by Source This relates to external assistance paid directly by third parties to settle obligations on behalf of the entity F 2 2019/2020' National government - Multilateral donors - Bilateral donors International assistance organization - NGOs National Assistance Organization - Total 26 Scanned with CamScanner KDRDIP Project Reports and Financial Statements Itor tle filnancial year ended June 30, 2021 10. PROGRESS ON FOLLOW UP OF PRIOR YEAR AUDITOR'S RECOMMENDATIONS The following is the summary of issues raised by the external auditor, and management comments that were provided to the auditor. We have nominated focal persons to resolve the various issues as shown below with the associated time frame within which we expect the issues to be resolved. Guidance Notes: (i) Use the same reference numbers as contained in the external audit report; (ii Obtain the "Issue/Observation" and "management comments", required above, from final external audit report that is signed by Management; (iii) Before approving the report, discuss the timeframe with the appointed Focal Point persons within your entity responsible for implementation of each issue; (IV) Indicate the status of "Resolved" or "Not Resolved" by the date of submitting this report to Nation I T esury. Principal Secretary Project Coordinator 27 Scanned with CamnScanner � А � � �� CqS 1t и С Р• ь� :;,, 8 � .. � С �' Л � `� У U�jC\. .���, C�Jч .) i °_ � �`. >�; �Г.7 �� г- ',+и' � � Э �� J; �а } :� I � > �� ~ � } �� Z : д эх� с о _,; � ... S,C 0 о О � tT �17 00 \ ��м С7 -``'. - 4` а�. °� tгэ сл сл � + i � еа � � � д _ � `~ Э г' � , �� �� � "' д �' � �.:. �,л" -?�� д � т оо и А� U i ,�"�. 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GOK IFMIS comparison Trial Balance 35 Scanned with CannScanner BREAKDOWN OF KDRDIP OF BANK BALANCES GRANT 1ANK ACCOUNT NO. 1ALANCES TOTAL HQ CBK-HAILE SELASSIE 1000462299 9,798,628 TURKANA KCB-LODWAR 1273370635 23,000 WAJIR KCB-WAJIR 1273358651 4,386,056 GARISSA KCB-GARISSA 1273325494 10,824,092 TALS 25,031,776 25,031,776 CREDIT BANK ACCOUNT NO BALANCES IqQ CBK-HAILE SELASSIE 1000462264 40,117,203 TURKANA KCB-LODWAR 1238459889 904,246 WAJIR KCB-WAJIR 1240386540 55,528,339 GARISSA KCB-GARISSA 1238357954 23,543,889 TOTALS ____________120,093,678 120,093,678 GRAND TOTAL 145,125,454 Scanned with CamnScanner MINISTRY OF DEVOLuorl AND THE A$AFS STATE DEP/\RTMENT FOR DEVEOPMENI OF THE ASALS KCIPDIP ACCOUNTND1000162264 B3ANK RECONCIUATION STATEMENT AS AT 30.6 .2021 - sh, c ts ýh% CtS. Dalance as per Bank Statement 81,671,305.05 le y. ens in CashEckA rint (44,239,917,45) ecorded in bank Statrement Unriesented > ...__________- 2 ptcos ;r Bark Statement rot recorecd in Cash Cook. d: Plymnrts in Brnk Statement nOt rodm in Cash 13ok .. 4 Rece,pts mn Cash Fnok nrt cc e d, in nk Ståtement , Dalonce as per ash Bookc 40,117,203.00 1 fE tt e f ed the Bank Balance n he Cash Bvok with the 3ank Satement anld t 1it t 3 Reccrc ibaki j or ý t 1- J J Scne1ihCmcne PAYMENT IN CASHBOOK NOT YET RECORDED IN BANK STATEMENTS ______________AMO UNT SH__ 30/6/2021 TRAWELL CO LTD L 26,890.00 30/6/2021 TRAWELL CO LTD 28,300.00 30/6/2021 TRAWELL CO LTD 32,8803800 30/6/2021 INTERMASS 47,909.50 30/6/2021 VAT 840.50 30/6/2021 DAVID ABUGA 50,000.00 30/6/2021 VENTAG ENTER 50,317.25 30/6/2021 VAT 882.75 30/6/2021 TRCEMA ENTER 95,327.60 30/6/2021 VAT 1,672.40 30/6/2021 TRAWELL CO LTD 111,960.00 30/6/2021 "LILLYDOVE TRAVEL LTD 138,000.00 30/6/2021 TOYOTA KENYA LTD 215,470.80 30/6/2021 VAT 3,780.20 30/6/2021 KENYA SAFARI LODGE 282,051.70 30/6/2021 VAT 4,948.30 30/6/2021 ALEXYHIM ENTER. 326,275,85 30/6/2021 VAT 5,700.00 30/6/2021 SAFARICOM LTD 1334,000.00 30/6/2021 NATIONAL OIL 2,999,999.70 30/6/2021 SEEDS OF PEACE AFRICA INT. 25,193,450.30 30/6/2021 VAT 135048.0 30/6/2021 W/ TAX 465,683.00 30/6/2021 ATTIC TOURS AND TRAVEL 23,630.00 30/6/2021 ATTIC TOURS AND TRAVEL 55,700.00 30/6/2021 ATTIC TOURS AND TRAVEL 75,600.00 30/6/2021 NATION MEDIA LTD 441,686.10 30/6/2021 IDOT TO DOT5STATINARIES ZND PHOT 54,051.70 30/6/2021 VAT 948.30 30/6/2021 ATrIC TOURS AND TRAVEL 58,800.00 30/6/2021 GENYSSIS COMPUTERS 103,681.05 30/6/2021 VAT 1,818.95 30/6/2021 FIONA ENTR LTD 115,474.15 30/6/2021 VAT 2,025.85 30/6/2021 REX KIOSK N314,377.00 30/6/2021 DOCIE GENERAL SUPPLIERS 467,793.10 30/6/2021 VAT 8206.9 30/6/2021 MARION MUENI 200,000,00 30/6/2021 WISEPRO OFFICE SOLUTIONS .,646,387.85 30/6/2021 VAT 11,340.15 30/6/2021 ATTIC TOURS AND TRAVEL 226,000.00 30/6/2021 CONCEPT GROUP LTD 496;784.50 //2 eNACO GENERAwh 2,244 Scanned with CamnScanner n2 N y N CoNli [li) 30/6/2021 IVAT 30/6/2021 PSSDDA, TOTAL 2 lam,ca 17er Scanned with CamSeanner RECEIPT INCASHBOOKNOTYETRECORDRD IN BANK STATEMENT 30/2021 RETURNED RTGS 441.68610 30T/6/2021 RETURNED RTGS -2,244,12930 Scanne_with 2,685,SCm ane S4ne wt amcne 1 9thi Julv, 2021 CERTIFICATE OF BALANCES Customer: 138661 STATE DEPT FOR DEV OF THE ASAt Balance Date: 30-Jun-21 Account No Account Name _ _.- - - - - 17alan- - 17 6 6 1000384228 REC-STATE DEPT FOR DEV OF THE ASAL KES - 1000384239 DEV-STATE DEPT FOR DEV OF THE ASAL KES 45,9QE?Z?.50t 1000384247 DEP-STATE DEPTFOR DEV_OF]TE A - O.6, 1000381255 CBVs165-5 ATE DEPT FOR DEV OF SAL S-- - 0.00 1000462264 KENYA DEV RESP TO DISPL IM LOAN AC KES- - 1000462299 KENYADE_VRESP T DISP P NT KES LAWRENCE RWERIA JOYCE NASIEKU (s) AUTHORISED SIGNATORY ATKORISED SIGNATORY BANKING SERVICES DIVISION BANKING SERVICES DIVISION Scanned with CamScanner FрΡ�-r...�...�в...�� ._-- у.�.;,,1'_'3i.lЕ'2!�С�+ггт.�<„-"' г �_���� = ���.- �. 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' ' � � - . �_. _-_- . _° � � -- � I � � � � � � � i � э 1 � � 1�..� � �; %�4 ..�у i - -- ' ' �- � -I 1 1 I .. i_l_ ��_-1 - • , .... , l 'i'. i ..: � � ' -- - - _ -_ -.1. --. . 1 � - . . - � . г Scanned with CamScanner pikyMENTS S l I W. -T c c c; c CT i i ý-T C. 0 C. c, OP L ÆM C, ------------ 9 kk Vý," n] n. nWoo. De Pil, rn u, ci C- 51 L x tf o JI r) re ýýc lc C,0 - 0 14' t (I e C k Scanned with CamScanner REPUBLIC OF KENYA Report of the Board of Survey on the Cash and Bank Balances of EM IDP L0AMI AC- '@y Account No.1000462264 as at the close of .*.*............................................................................................................. . a tt e c o e o business on 30" June, 2021 The Board, consisting of- (Names and Official titles) 1.. ..da. Ooti - -.Chair.a 2. Paul Koros - Member 3. Mr. Samson Ojwang Olando - Secretary Assembled at the office of The Cashit - t Datmt fort Dveopment Off tha Asals at 9.00 wn (time) on the 11 Tlly,2021V Notes (Shs. .00 Silver Shs. .)@dh0) copper Shs. Will Cheoues (as Der details on reverse) Si W .. @.00 It was observed that cheques amounting to Shs. i ets UIl had been on hand for more than 14 days prior to the date of the survey. The cash consists of East African currency and does not contain any demonetized coin or notes The Cash Book reflected the following balances as at the close of business on the 3 00 2 0)2 Cash on hand . (Shs. (00.00 Bank balance - Shs. 40j1 17,20Y.00 Eighty One Milion, Six Hundred d Seventy One The Bank Certificate of Balance showed a sum of Shs. Thousand, Three Hundred and Five cts Five cents (shs. 81,671,505 05 cts Standing to the credit of the account on )th Tune, 202 . The difference between this figure and the Bank Balance as shown by the Cash Book is accounted for in the Bank Reconciliation Statement (F.O. 30) attached. Sc n with CamScanner Scanned with CannScanner CASII IN BANK OR CASI I ONH IiAND Cheque No. Drawer Datc or Cheque Date Reccived A iotint S Scannd wit CamSanne � .�_._ � � � �, _ � � � __� ;'�л1.~:� iJ) L � у _ (`r1 ("� {г7 .Э й> � I ,�у агд.Г..� � ,Т-� (� (_7 "'Э ГО С�%;'.4�j�.::�,. и�г , � .4 :�,r.r ;-Э ;д г,r1 " ',� v r.;`}..:;r.,I r�� с� с;� С` �Э г�1 т 'г�*i;-"r� . �� пл i iJ а �� , Сг` г; � � ,-.� ;�� : ' : р ° �'_:.�'�Г [Т о� � С С� { �5: � � � ® �г"�tk�,i "'Э о � : .^3 h.� ;�2�'O.�''!.1 N о ��:%:� � ьы с� r� ,� б� г� а;г'�,',L}��I С7 г п� ь-м CJ � д ..G еа r� "r5 L �irti� �-+ а �1 � � � v_ г,, �'.`:f��„��; � и-� � �rJ Г� ° ky�_ij�,г,:Э �J �+ � (") N ° �'`.,�5_уΡ�`IIi'� ьРу �ts Еху � � N �Эед,С„�:.,��ч м1 `�э; G 1 � 1V � ��'1. 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О О О Ь� ' . � � Уо � W � �' � w J / г'. � v ✓ � � W � ; о . � � � � �J . - ' о �_I _ L- _" ' О / � . 1� � Scanned with CamScanner 胞．:- 纏 &&&&’〕‘一― 一】＿_} ！■＿ Scanned with Camscanner i REPUBLIC-' 01-^ KLNYA vyý --------- ---------------------- .......... ...................... .................. Repoil of the Bom-d of Survey 0,1 Ilie Cash ind Bwik Ralances or E11-021 121 11 9 p el RADJU ni e- 110 35 .......... .................... rkfo.Ti0,304627,99 as at (lic close of ... . ...... 11 .............................. ....................... ......... ............ business on 1511e, 2021 ........... .................................. ....................... ........................................................ 6 The Boird, consisting of-_ (Nanies and Official titles) 1. Luv. [1~9 u Wn 0-ofi ..... r, .. ...... . .... . .... . .................................. ............ .............. I ...... ...... ............ ........ 2. Paul KOFOS N,åcnibe.]- ................ I ....... ..... . ..... ............... ............................... . ................ . ........... anison OjWantg 01131d9 Seel-etnrjl ................ . .......................................................... ....... ä. ............................................ Assembled at the. office of Ike 6c3,j7uDý,BU. - SS'rsäc" ["'m rDýr ffeu, E)lräý.gego,, LpD-LC ýc322 d CUDG A5,2t ........... . ...... I ........ I ................ .............................................. ....... I ............................... at 9.9,5 nää (time) 011 the ý 51 TituEV,202 I ..................................... ...... ................................. .................................... Noics (slis. @ 0.0 ( . .......... . ............ .................... ....... ............................... . ... . .............. ............ ........... silver Shs. 0@. 00 .................... . ........................................ ............. ................... . ............... Copper Slis. kl p. 11 ........................ I ................ .............. .......... ........ I ............................. : .................... Clum ucs (ns Der details or, reverse) Slis. M d L ............. 00 OC 11 9 It was observed fflat cheques ai-iioijiitiiin to Slis. Cts .............. ........................... I ........ ...................... had been on hand for more than 14 days prioi to the daie of the survey. Tlic cash Consiýls of East African currency and Joes not contain any deivjonetized enin or notes The Cash Book t-cOected the Following baJances as at the close of busilless on tile äv 29 ............................................ Cash on hand (Shs. 90.20 .................... .... .................. . .... . .............. 1.- .................... 1.1 .................... Dank- balancc Slis. 2 o. 35 0 PEre MiUsäm seven Lmrkuýd and näet; elfjiý The Bin]< Certificate of Balancc shosved a sum of shs- eýlýgtis,"nd,sb ýlvndred m d eignbu ...................................... I ..................................... Cts C] Ceffics (shs . ............... 9 7 9 2,628 30 . ......... ... ....... I ............................ St2ndilig to Ilie credå of (fle accokult 01) 30` JU.12e, 20-2 V ........... .............................................................................. ...... The difference bct\vecii this figure and the Baok Baialice as showii by the, CaSh 1300k iS , � 1 . � .? 1 1 �,� � д! � . г {,: l � г х' ' , ; � i г . 'г 3 Ра)mвhls in tЭглk 5i�tërдt�пt г1o1 yr1 г�согдед �п! ; ' i, r 4 ' '-г ,+ 1 5 !г , 1 1 �'j',г'+' 'G'8SI1БС10К �•�' ���i,,� � 1�'1��tff0 i �� г ,л ��,'i С �+ �`' t�_ , � i; � Rгсегрts,и Cash Book поt yët Rewrded гп бапk ,�• ' г l г ` 1 � i г )'!. i hy I .1`1' • � .�l� ,+ г 1 � �i ,4 S(aieme�l , ,а, с г!+ ', О:б0 , 3 у�rы 9 13о 8б г 19 1'�2 8а д 4.., f ',17 , у , � - �'. ' '1 п'� t. + "г _ г.� i � . ! Y�,�tцr J i � ' 1 � F ..� . �� �' � х г i : �. Э , � . � �� г , � .;. ,'ВапМ't-salэheë.as дersCash �o,Ok ,. �в•'� � { , 1 l , . , ; s�'�04:2А5 бQ r;,rr +,� �„ � � � ч iч � �г чх� 1{� ьq . � �', ,, ,.. , , -� : �� i '„�г• ,F а .а l'т . -- �,. .� � : ; �� 1 cëtirly ihai 1,hav� Yeпfied tFie ¢ank Btalahce !п 1Fië Gas бобk wдh Rhe �*апК��lёт�lil рл�i fhat'the гboJe Rег.оп�,Ьаtгоп vs' соггесl ~ г' t ��:�г ,ь�г/г� � �i;ьг i tL 4 ����i�( 4у , . � �+ , �� "+.с' F'.j,�t?��хг,iт? �f ,�1 f r.; . '..,, �;.• ` l-. � - � ' . l` 'г\'�+ � �i - �4� �"'��Ог1 � ,� �. 1 �,• +J ! �.r.l ,' г ¢ , i��..л , + Э..r � _- 1 • _ � , ,; , I;; г 'SrgлAturc�' � , � "'; Desrghatron '' �• Oafe - . , i , ' `j �� ; ' , `. ' ,�;1 PAYh1�NTS IN GASH 600К NOTYET RECOR��P 1N BANK S7A7EMENT UNPF3�SENTtD;CNEQUE$� г_ � �__ З " 1 И ��� 1 � ' � � �. 1 , 1 � ' _ ,. { 1 � � �HEOUE - I , ' .,РАУЕЕ ' ; AMOUNT,п �ч ��'��, CHE�UE � � ' РАУЕЕ }I�--� Aгd�i,VT �_ � е � . . . . + i. i.! � ,� i . . ' No� Dате.. , % ,,. •_ , ., Ksh ,� •r ;Э'No: DATE. 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KALOKQ�LIPUS �..�.5ао 000�00 ! ч ! � �r; � n , i �,�, �,-, �'� - �`�� ' � ,п' � ° � ,. � , г ч т�iл . �i . �.`11,� :4 i '-.• � . 1 �Г. ~1 �.1�] ` г�� ,у �� ,,гг ! а� ,г i1 ' �� р , � г ,' � • � l 1 1�i ,� 4 , 1 ; . . �' ��` 1 1:' � t � �1' i 1 � i � � у1 ч +.. , � � t и� � �а, г , � { -,�1 , . . ' �i ' '_ . ; I 1 �' Т, . � г 1 l � � ! 4 ' � 1 , , у .. •- . . - � , � ,i' � 1 , ir �.�1 "+ I � � i 5 . 7 ,! ° �' � t . :'1 . . Э . � � 1 � l � . . г , � ! * , - . 1 - 11 1, i� лг 7 � Z59254560о а� р� °� ; ,'� ' � t �Y�i� + t ' ;-�- , ' 4, т5 5г5'а58_иа � +' ' +"���' �, �-гр' + Аг''�QVNT ".а , � � ����� FiECE1PT$ 1N BANK STATEMENT Nд7YEjERECOROED 1N САSН �,,'� CHEQUF$м. РПУЕЕ ,� i Э 1.,," �. г f .� ' ;9бОКг ,! � N9. DATE� г � ,, . �' .Квh �j�' ( г t • .�; . �;, j . - ,�г� >., , ! ir' � .1г i . � . . t � � :� ,' ' ' I , � , { АмоиNт � ' � � , DETAi�s . � t � , �' �i � , �, �Ksh. ;� ,., . . vi 4�' � + `' ', :1 ' , - � , " , ,; , r: г: , . , • - , � г , . �:. г:1 . . �,_ 11� � !, „ �j. . . . �. ..'r ' ' ..� . , .. , t: .-. . .:. .:.� .:..� �... �.:..• . . - _-. 5. и . . . � , , ., ,� . ч � i. . . . ., . .. .. } , . , �,..�! Э 1 . � � - . . ! •1, _ ���г � .1�! , 4 . . . и� .. . � . . . . - .. . . - . ` .-�`.'1 . ' � , 1 ' . �^�J.��_ . . , � -_ . i . � ` � • � . ` . . , • - LJ -- � � . . . ' . � � , ___ -�_ -- - . �•' � ---- �_ ооо --- т _ о.оо -'� _ 4.RECFIPTS 1N CA$Ft ВООК NOT УЕТ RECOКDEp !N F3АиК �� AYMENTS 1N BANK S i ЛТЕМЕN7 NOT УЕТ RECORDED 1N cASH 800К � ;� (-� -•...- ° r 1 L� � -= � ---------� -----�--•- � � АГЕМЕNТ _ � .'1------ ----�---- --- --- � --------�-7---------.. . : ь.:. .. _ ��моииi 1 _ � 11 i � � .. �> � . . Scanned with CamScanner KDRDIP GRANT ACCOUNT ACCOUNT N01273325494 ý'F*0 30' REPUBLIG 0F KENYA.' BANK RECONCILIATI.,ON AS AT 30-Jun-21. STATION GARISSA Sh. 'S h. Sb. Balance as per Bank Cert . ificate 16,811,57100 -------------------- ----------------- Less:- 1. Payments in Cash Book not yet recorded in Bå`rik Statement (Unpresented C-lleques) 6,000,000.00 - - - ------ -------------------------------------- ýecéipts'in. Bank statement not yet recorded in Cash Book. ----------------- ------ ýddý_ 3. Payments..in Bank Statement not yet recorded in Cash Book. -------- 12,519, 0ó --- --------------------------- . 4. Receipts in cash book not yet Recorded in Bank Statement 12,519ffi, -------- ----- ----------------------- Bank balance as per Cash Book .10,824ffi2.00t I certify th . at [h . ave, verifled the Bank Balance in the cash book with the bank statement arld that the,, above ýeconciliation is correct. .......... gnatuire Designation Date k..ik; J Scanned with CamSeanner 22=. KDRDIPGRANTACCOUNT 1". PAYMENTS IN CASH BOOK NOT YET RECORDED IN BANK STATEMENT (UNPRESENTED CHEQ E AS AT 30-Jun-21 STATION GARISSA 30-Jun-21 kcb fafi o 2 in p e r 7 6,000,000.00 total h,000,000.00 2. RECEIPTS IN BANK STATEMENT NOT.YET RECORDED IN CASH BOOK DATE DETAILS AMOUNT 3. PAYMENTS IN BANK STATEMENT NOT YET RECORDED IN CASH BOOK DATE DETAILS AMOUNT 30-Jul-20 total bank charges 7,551.00 31-Aug-20 maint charges 360.00 30-Sep-20 maint charges 360.00 c-Ot-20 interim stmt 126,00 31-Oct-20 maint charges 360.00 30-Nov-20 maint charges 360.00 1-Dec-20 intrim stmt 126.00 31-Dec-20 maint charges 360.00 11-Jan-21 intrim simt 126.0 30-Jan-21 maint charges 360.00 1-Feb-21 intrim stmt 126.00 27-Feb-21 maint charges 360.00 1-Mar-21 intrim stit 126.00 31-Mar-21 maint charges 360.00 7-Apr-21 intrim stmt 126.00 30-Apr-21 maint charges 360.00 i-May-21 intrim strnt 126.00 31-May-1 1 maint charges 360.00 9-Jun-21 intrim stmt 126.00 30-Jun-21 maint charges 360.00 total ank charges 519 00 » 4. RECEIPTS IN CASH BOOK NOTYET RECORDED IN BANK STATEMENT DATE DETAILS AMOUNT Scanned with CamScanner ■．&-,l■―｀■’ J』· & -&j;,r &!: .& 떼· & .｀· &. · & 』， · ,&‘눕． !11& 1…·「．-! · & - 1 ---:，「 -[ KDRDIP PROJECT'GARISSA ACOUNT NO 12.383S7954 F.G 30 .,REPUBLIC O.F KENYA BANK RECONCILIATION' AS AT '30-Jun-'21 STATION GARISSA Sh. sb." Sh. -Balance as per Bank Certificate' 819,009,829.651. ----------- 7 ---- --- 7 ----------------- Less:- 1. Payments in Cash Book not yet récórded in Bank Statement (Unpresented Gheques) 801,465,9ý0'30 - --------------- .......... ------------ Iýeebipls in:Bank statement not yet recorded in Cash Book. 801,.46ý5,.940.30 ......... 'Add:-.' 3.* Payrnetits ih. Bank Staterhent not yet..ný ørded in''Cash Book. ------------- ------------- --------------- 4. R I CP'e ip ts in ca»s'h'b.ook not yet Reepýýd inBånk Sta.terrient 6,OQO,000.00 6,000,000.00 --------------- --------- ýw-_~~ ~ Bank balance as per Cash Book 23j5' I ce l have verified the Bank Balance in the cash book with the bank statement and that the ýaboveýreconci;iation is.correct. j ........... .......... Designation Date I(U N' Scanned with CamSeanner KDRDIP PROJECT GARISSA 1. PAYMENTS IN CASI- BOOK NOT YET RECORDED IN BANK STATEMENT (UNPRESENTED CHEQUES AS AT 30-Jun-21 STATION GARISSA CHQ NO AMOUNT DATE CDT 281 301.00 30-Jun-21 Lagdera groups 291 49,500,000.00 30-Jun-2f fafi groups 292 65,50o,000.00 30-Jun-21 dadaab groups 293 79,000,000.00 30-Jun-21 fafi groups 294 7,000,000.00 30-Jun-21 Lagdera groups 295 59,985,558.0 30-Jun-21 project cordinator 296 71,500.00 30-Jun-21 isaiah manboleo 298 37,000.00 3Q-Jun-21 lagdera projects 299 15,904,348.00 30-Jun-21 lagdera projects 300. 77,051,500.00 30-Jun-21 dadaab projects 301 35,002,100.00 30-Jun-21 dadaab projects 302 60,628,000.00 30-Jun-21 dadaab projects 303 113,720,320.00 30-Jun-21 project cordinator 304 321,200.00 30-Jun-21 project cordinator 305 79,450.00 30-Jun-21 palm oasis 306 38,770.00 30-Jun-21 CDT 307 680.00 30-Jun-21 abyas enterprises 308 68,090.00 30-Jun-21 CDT 309 1,195.00 30-Jun-71 warsan toyota gsa 311 88,554.80 30-Jun-21 CDT 313 1,553.00 30-Jun-21 fafi projets 314i 10,892,800.00 30-Jun-21 fafi projets 315 68,178,394.00 30-Jun-21 fafi projets 316 46,726,809.50 30-Jun-21 bank charges 1,028.00 30-Jun-21 Fifi projects 317 6,003,789.00 30-Jun-21 lagdera projects 318 4,914,000.00 30-Jun-21 proiect cordinator 319 349,000.00 30-Jun-21 project cordinator 320 400,000.00 801.465,94Q.30 2. RECEIPTS IN BANK STATEMENT NOT YET RECORDED IN CASH BOOK DATE .DETAILS AMOUNTT 3. PAYMENTS IN BANK STATEMENT NOTYET RECORDED IN CASH BOOK DATE DETAILS AMOUNT 4. RECEIPTS N CASH BOOK NOT YET RECORDED IN BANK STATEMENT DATE DETAILS AMOUNT 30-Jun-21 chq banked fafi groups no37 6,000,000.00 total 6.000,000.00 Scanned with CamScanner цИчР1"е , ;>~ `ti г�'i1� 4„'�яi��'��ii,r�,y ,i�r��0i��ea� ,� � {г� , а �r ,7{ ry. � r' г'�� � е г:� �� и�� ���� �';�{г��х�,��,����,�ьз�,г��s}�� ,,. �`,,2� � '��,�,!1� �.[уΡм ^ �• I�r�1�..fд� ti,К� }},jj! е '�j�+�� ' 1' ' , � 1 1 1 , . � i , �11 �/i г) .L Г. �� °1'�� УУ°1.�1� � . „ . . ! i � ! i i i , . , . ,. . , � i i i г i i � : !- r, r; r•' , :.�.'4f Р4� � . � , . � �а ii� - Г, г� ir ��., >1 � х!. 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', .� � � � . . . � � � О 1 � р � У.! •�- ^ ✓' J l.! � . .д. . . ' . � � . . � О f I J = r, 1J 1:, .� . ', l � ^ . . • � .. J' ... � /' а � J � 6 J , _ �1 . ., � . . . . . � I1 1✓ , г . �, . J-� �.г �,г ;, r1ч . , . _ . , , . � '1 t :1 1 �� ,гс � �,.е .ti .t '.J-. 1 j Г4 . . � , , . � II �-У ,I> 1д 1 . , � , , ' , � р\ . 'Ii ? � � f7` � Т' Г, .^. ^ idJ ' , � > . � • . . . � . • '�п 11 �л. r � ' �� � �� � � 1 и � �л v� ,л �л ` � ° .. . . , . . . . � .+ . • , . � ' � l.y .еь . . � ' ..�.: . .. . . . . . . . �1� . � I $ F�, пгJ й I 1 � � Scanned with CamScanner REPUBLIC OF KENYA ------------------------------------- ....... . ............................................. [ýel)oi-t of ille 1,3oar(I of slll.vcy oil tlie Cash and Bank Balances of ............................................................................ Account r4o.1000462264 as at the elose of blisi*lless 011 30111 June, 202 1 .................... ................................................... ....................................... .......................................... The lýoird,-coiisistill- of-- (NallIcs and Official tilles) ........... I ................................... . ................ . ......................................... ...................................... Paull lcoros IVýenibei- . ....... .... lý. .... ... 5ý, . ... ...... I ..................................................... . .............. . r. ins a Irv, eereiýiry ............................................. ................................................................................... Assenibled at the ofticc of M ýe D) e, Tbu, m c oý 'ýhe A-,sný ý:ý .......................................... [ý ...... I .............. -- ..................... - ................ (time) on the ..................................... ..................................................................................................... Notes (Slis. MW ............................................... ........... Silver SIIS. 120.00 ............................................... . ..................... ............. I ........ . ......................... ......... coppe,- Slis. I\i p ý-................................... . .................. I ........ I ....... .................................. ............. .......... Clieqtie,ý (as i)er details oil reverse) Sbs. ýl U Li CD) ffie 11 was obsc:i-ved tliar, cheques aiiioiiiitiiiý,, to Shs. IM lý cts ........... I ......... ................ ......... ....... . ............ had been oil hand for more than l 4 d,iý,s prior to the date of the slirvey. The cash corisists of East African currency and docs not contain iiny deilioiietizccl coin or iiotes 1-he Cash Book reflected the follmving b,,ilýtilces as at the elose of business oil tlle 3 ............................................... Cash oil hand (Slis. 0 0 ................................................................ ............................................ I ................. Bank balance 0 3.(Dcc) ne Dýýlflen, $L£ Hundw,ý, m d , ne The Bank Cýi-tificate of Balmcc showed a SLini of .............................................................. cts Five ceýý^Ls (slis. 81,671,SOS .............................................. ......................... ....................................... cts SJIanding to the Cl'&(iit ør the Jecotillt 011 30` Tune, 202 ............................................................. . ............ I .................................... The (lifl'el.cl)cc betwecn this fioure and tlie nank Balance as sliý)\\,li by Ille Casil Lýooiý is accounted ýoi- in the Pýiiik Recolleiliatioll SIItement (F.O. 3M .................. .. .................... ........................... ........... ............ ........... .......... ............. 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Paicl Koros lue#l3bch- ......................... . ........... ........................................................... I ......................... omson Ojwang Oländo - See] ary ..................................................................... .................... - ........ ....................................... .. 2 , vpmclný UT äo A0313 Assembled at Ilie office of 57n CG'-ýisEåuL,,c - SUu ID) e I r,ý, anew Torr Deveg .............................. ................ I .................. ....................................... it (01 m 2 (time) 011 Ilie 29 0/2 1 .......................... .......... ......................................... ....................... ..................... ........... Notes (SIIS. (9 0 - (t i) On ............................ ...... . .................................... Silver Slis. 0 5 . oc 0 ....... . ............................................................... .......................................... . ................. . .......... .......... . ......... . ........... ........ Slis. Dj 9 L ............... .............. 1.. ...... .......... I ............. Cliecities (,,is cm- cletajls 011 reverse) .29.5 Di 5 IL h kvas observed t11,1t CI)CqLICS al-nOL]ntil'.g to Slis. ets ....................................... ...... ...................... had been on liand for niol-c than 14 days prior to Ilie date of Ilie survey. Tlie casli consists o r East Afi ican curreiicy ind clocs iiot con(ain any demo nelizicel coin or notes The Casli. Book reflected Ilie fcillowin,ý bakinces as at ffic closc of business 011 tbc , CO) ` I m ga G, 2 0,2 ........................................ Casli on hancl (slis. kCO) . Pi 00 ............ .11 .................. . I .................................... ... . .................. .................. . .................. Bank balancc Shs. 'gyn, .................................... ----------------- 9 1 7 9 G 11 61 2 0 ..) 0 REnc PLJEun Seven IhuncTej anå ffimv; 0',,jm t The Bank Cej-tificate of Balancc slioNved a suni or SIIS. hundfleå and rejenty ei!ýht ....................................... I ............................ ets Thir01 cen,ý$ (slis. 30 ets Stnifflin- to the credå cr ffic account on .......................................................... . ....... . .................................. Tlic differencc bem cen Iiis fl-tive and Ilie Lkink Balancc as shown by ffic Casli lh ojý is accounted for iii Ilie Bank 1\'ecojicliiilion Stý,iteii)eiit ([-'.0. 30) atlaclicel. .................................... ............ ........... ý . . . ... ....... ............ . .......... . .... .. . ......... Scanned with CamScanner REPUBLIC OF KENYA Daie 1 July, 2021 Report of the Board of Survey on the Cashal Bank Ba]ances of Account No.1000462299 as at the ciose of business on 301 June, 2021-- The Board, consisting of- (Names and Official titles) 1.ir. luId.) Oaoti - Chairman 2. Paul Koros - Member - 3. Mr.Samson Ojwang Olando - Seretary Assembled at the office of UTD Ch�..г.�'-.-�'�м' �-� j - - -- - - �; � �'���Q ___ �,��� �' i ------i � 4y, � (� 11vlSLIL-i ; 1r �С1.г�.С�,l`� / �i�'-� �JCtr _. � � � -�- - -г- -- - - -- - � 1 � ��� --- - с - �_ оо I --- j � Г рΡ _ ��_ _ ---- _ t Т ' � с � -- ��'�;s��70�г1o�` �тс с, �-1t:1S �L1- 3��.1 � � � 'Я �г�� � !`�G��l чг• t г �" ��-�U� --- � � � �,� ���' : :�;�г�---- _ _ � _ -,�i� с�е( _n1�.P-ьь,�� ��ir г�-._�Ч�г. - "а�i9 •`� I � �. � �---- - - 1 � 1 �, .ОС{"• СаС �С,zг,1'- -�сг1't1�- Ckl�:.ч �:�-� -1_,.r2�.., � � ч � 1 �а Г С - - ' I , .�л�� г .. _.{, �r гг r'7 �и'.�а. 1�?-- -. _ - �,©IO i1' ' С1 ( - ( �'� � �_����� 1 1 1 $R1c �Г�Е _ I 1о _С�еч�г. с1с - 1i r.4, "'деС_ц.1�� ��!•�_�� гч Згt 1Ik11 ��-�' � 1 !� гj ч� -- _ � г ц 0�� с+ _ ii т�,:ч �� � �С _ 1��, � ц�• � I i�{ � ч I ч `� `* G� С О rs 1 ' ���1 ��. �� ь-4г�iе- - I I i! i ��ап1�('! i` чч ��• !I`1С1п� Пг 1 I� �;1 1�л.�'�� с" 1]lC.l!r -� '�Z�,1' t1�ггGc+n г'1(;1�г�- �г а� iсь � 1 F 4-.� _ - 4 !� Cr: 0''' С �',, г?s.. ^ � �`� г _ - _ - С�С� � . � ( � I � :а; Г . чIG ��1С`и 11.� 1 i л''� 1i`ЗС+ . ч'"г'г� - 1 - �N� r. С. ь ` l��? �с jr,� г i 5е� 1 � о(.4 � с р I � � с�lrтгч�_ ' � �Г-� I _ +":;,�11(, -1^_'��'.и:.�г 11 _ �?�о.,1 `151 _ Ч 5��� ' � - „;.рΡ- `. -•ч4"'.i,•� ��11.., [l� ь�г-, �гс��; `f S' 1�_ t�' �' � I' ч � �-.-.' . -- �4 . - �- • � г 1 а, fод�:э 1 5=s t 5 с са ��. _ .��.- � i__�c�t -1•!? - - - - { , - �Л� � п г, �31lгs 1 `� 5у• �п �: • t� с I �; � � .���M1сг. t� С 0 о� с� _� � � , ft .э 1� �Zro3z.i �1'SГа �п - С` с- � , ГЛr i I�r ч �(7.�, - � �- �J,279,279.00 2210203 Couriet & Postal Services 22,500.00 2210200 C011111) till i C 11tiOll, SUI)Iflics arld 3,301,779.00 2210301 Travel Costs (aidirics, bus, W7631400.00 2210302 Accommodati 14,649,200.00 2210303 Daily Subsistance Allowance 76,6,13,947.95 2210300 Domestic Travel and Subsistence, 108,056,547.95 22 10401 Travel Costs (I - 102,152.00 2210400 Foreign Travel and Subsistence, 102,152.00 2210502 PUblishin 5,200,186.10 2210504 Advenisin,, A%vireness and 549, 1900 2210500 Printing, Advertising and 5,749,601.101 22 10801 Catering Services (receptions), 1,252,1 5.00 2210802 Boards, Committees. coliterelices- 18,454,304.00 2210800 Hospitality Supplies and Servi 19,706,409,00 2211006 Purchase of'Woikshop Tools, 48,036,3 77.00 22 11007 AgriCUltural Materials, Supplies 95,767,909.00 2211008 Laboratory Materials, Supplies 14,6 1 70 00 00 2211000 Specialised Miterialsand Supp 158,4 16.285,00 2211101 General Office Supplies (papers, - - 3.52 1.960.00 2211102 Supplies and A77e-ssorles - -for 1,397,428,00 2211100 Off-ice and Gencral SLIJ)PliCS and 4,919,388.00 2211201 Refined Fucls ind Lubricants For 15,407,740.35 2211200 Fuel Oil and Lubricants 15,407,740.35 2211301 Bank Service Commission and 38,299.00 22113 10 Contracted Prollessionkil Services 2211300 Other Operating Expenses 156,013,1114,00 22 10000 Goods and Services 156,051,713.00 2220 101 Maintenance r,xIWll- - Motor 471,711,075.40 2220 100 RoLitille MiliritcollIce - Vellicles 676,083.30 ,676,083,30 2220201 M "lllclllillcu 01. Pli"It, Machinery 7 133,000.00 2220202 M"Iilllcllililcc 01'Office Furniture 10.000, 00 2220203 Mairitenairce of Medical and 11,399,404.00 2220205 Mairle"I'llce ol'Buildirigsarld 39,748,745.00 2220207 Maiiijelijilicc Ports and 13 3. 1, 19,9 0 Scanned with CannScanner 2220209 Mnoj Alt1eratIons to Buildin1-. s 74,246,14 1.00 22202l0 Mamntenance of Comtputeris 3(0) 7 20 l 0380,000 0o 2220200 Routinc Maintenance - Other 259647,258.00 2220000 Routine Maintenancc 203203Captil262,323,34 1.30 . 2630203 Capita) Grants to Other levels 019800.0tt 263020 Caiial908,000,000.00 2630200 Capital Grants to Governmnent 000,0o 908,000,000.00 2630000 Grants & Transfer To Other Govt. 908,000,000.00 3110202 Non-Rcsidcntial 13uildiii2gs -517,406,329.00 3110200 CoIstru6ctiont ofBuilding 517,406.329,00 311U70I PIIcIase of Motor Vehiccs 24,365,001.00 3110700 Purclac of Vehicles and Other 24,365,001.00 311100 Purchase of Office FurnituLre and 654010 Develpment749k000.00l 31>102 P rechae of¯CompUters, Printers 3326.764,.00 I l 1000 Purchanse ofrOIFce Furniture and 405740 31 i101 iPurchaBy se nf'Medical an Dental 3,760,000.00 3 i I 10 Prchae o Speialsed lan3,760,000,00 311 1305suchs of, tree seeds anjd 49,636,622.00 31 I 1399 Purch,1 -f Certified Seeds - O, 6,5:80-000.00 3111300 PuIrchase of CertiFied Seeds, 56.2 16,622.00 31e1502 Water Supplies and Sewernge 522.625.454.00 3111504 Other 1 'ra,SIlctuire and Civil 186,291.8 76.00 311 15005 Rehabilitation, ofjCivil Works 708,91 7,330.00 3110000 Acquisition ofFix,edl Capita] 1,314,741,046.00 6540 10 l Minis.try iHQ Developmiient Bank 145,102.45.3.85 6540 l 00 Developmient Baink Accounts 145,102,453.85 Totads 3,434,155,820.40 3,434,155,820.40 Thec Statement has been preparedl, reviewved nnd approved by the A>llowing: Prepared 13y: Date- Reviewed 1By: Datce A pproved 13y: Datc Scanned with CamScanner Trial Balance Comparison Report Entity: 1035-KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS I Current Period: JUL-20 To JUN-21 1 Current Period Account No and Description Debit Balance Credit Balance Kshs Kshs Loans Received f-om Multilateral Donors (International Organisations) 3,308,061,239 Surplurs B/F _____________________________126,094,581 2110201 Contractual Employees 28,581,379 2 2110299 Basic Wages - Temporary - 303,695,925 Other 2110200 Basic Wages - Temporary 332,277,304 Employees 2210201 Telephone, Telex, Facsimile 3,279,279 and Mobile Phone Services 2210203 Courier & Postal Services 22,500 2210200 Communication, Supplies 3,301,779 and Services 2210301 Travel Costs (airlines, bus, 16,763,400 railway, mileage allowances, etc.) 2210302 Accommodation - Domestic 14,649,200 Travel 2210303 Daily Subsistance Allowance 76,643,948 2210300 Domestic Travel and 108,056,548 Subsistence, and Other Transportation Costs 2210401 Travel Costs (airlines, bus, 102,152 railway, etc.) 2210400 Foreign Travel and 102,152 Subsistence, and other transportation costs_______ __ 2210502 Publishing & Printing 5,200,186 Services 2210504 Advertising, Awareness and 549,415 Publicity Campaigns 2210500 Printing, Advertising and 5,749,601 Information Supplies and Services Scanned with CamScanner le 2210801 Catering Services 1,252,165 (receptions), Accommodation, Gifts, I Food and Drinks 221 0802 Boards, Comm ittees, I18,454,304 Conferences and Seminars 2210800 HIospitality Supplies and 19,706,469 Servi 2211006 Purchase of Workshop Tools, 48,036,377 Spares and Small Equipment 22 11007 Agricultural Materials, 95,767,908 Supplies and Small Equipment 2211008 Laboratory Materials, 14,612,000 Supplies and Small Equipment 2211000 Specialised Materials and 158,416,285 Su pp 2211101 General Office Supplies 3,521,960 (papers, pencils, forms, small office equipment etc) 2211102 Supplies and Accessories for 1,397,428 CornpIters and Printers 2211100 Office and General Supplies 4,919,388 and Services 221 1201 Refined Fuels and Lubricants 15,407,740 for Transport 2211200 Fuel Oil and Lubricants 15,407,740 2211301 Bank Service Commission 15,299 and Charges 2211310 Contracted Professional 156,013,414 Services 2211300 Other Operating Expenses 156,028,713 2210000 Goods and Services 471,688,675 2220101 Maintenance Expenses - 2,676,083 Motor Vehicles 2220100 Routine Maintenance - 2,676,083 Vehicles 2220201 Maintenance of Plant, 713,000 Machinery and Equipment (including lifts) 2220202 Maintenance of Office 10,000 F1urniture and Equipment 2220203 Maintenance of Medical and 11,399,404 Dental Equipment 2220205 Maintenance of Buildings 39,748,745 and Stations -- Non-Residential 2220207 Maintenance of Roads, Ports 133,149,968 and Jetties 2220209 Minor Alterations to 74,246,141 BUildings and Civil Works Scanned with CamScanner 2220210 Maintcnance of Computers, 380,000 Sofwvare, and Networks 2220200 Routine Maintenance - Other 259,647,258 Assets 2220000 RouItine Maintenance 262,323,341 2630203 Capital Grants to Other 908,000,000 levels of government 2630200 Capital Grants to 908,000,000 Government Agencies and other Levels of Government 2630000 Grants & Transfer To Other 908,000,000 Govt. Units 3110202 Non-Residential Buildings 517,406,329 (offices, schools, hospitals, etc..) 3110200 Construction of Building 517,406,329 3 110701 Purchase of Motor Vehicles 24,365,001 3110700 Purchase of Vehicles and 24,365,001 1 Other Transport Equipment 3111001 Purchase of Office Furniture 749,000 and Fittings 3 111002 Purchase of Computers, 3,326,764 Printers and other IT Equipment 3 111000 Purchase of Office Furniture 4,075,764 g and General Equipment 3111101 Purchase of Medical and 3,760,000 Dental Equipment 3111100 Purchase of Specialised 3,760,000 Plant, Equipment and Machinery 3111305 Purchase of tree seeds and 49,636,622 seedlings 3111399 Purch. of Certified Seeds - Ot 6,580,000 3111300 Purchase of Certified Seeds, 56,216,622 Breeding Stock and Live Animals 3111502 Water Supplies and 522,625,454 Sewerage 3111504 Other Infrastructure and 186,291,876 Civil Works 3 111500 Rehabilitation of Civil 708,917,330 Works 3110000 Acquisition of Fixed Capital 1,314,741,046 Assets 6540101 Ministry HQ Development 145,125,454 Bank A 6540100 Development Bank Accounts 145,125,454 Totals 3,434,155,820 3,434,155,820 Scanned with CamScanner l - For period ending 2 .I- Account jo 1 Depository Bnkr CENRAL CAK OF Address Cfvor IVILrd< h c,,-JV Refated EoaNT RA BN O EN Credit Agree-nen, F Currency Beginning balance of ist July, 2020/ as per C.B.K. Ledger Account Tota! Amount deposited by World Bank - --- - -- -,232.00- Total interest earnings if deposited in account Total arnount refunded to cover ineligible expenditure Deduct: --- Total amount withdrawn Total service charges if not incJuded above in amount withdrawn - --- - -- - - - -_-- - - - - - - - -- - - - - - - - - - _ _-- - - - - - -- - - Ending balance on 30th June,2021 , ------------ - ----- - 1 222-232- AUTHORISED REPRESENTATIVE SIGNATURr--: CENTRAL BANK OF KENYA GA \ AUTHORISED) REPRESENTATIVE DATE -. .... EXTERNAL RESOURCES SIGNATUR. DEPARTMENT-TREASURY . S-GNATURE DATE NOTE:The ending balance as per Central Bank of Kenya Ledger Account and the off-shore Special Account as at 30th June,2021'have been reconciidadacpjfäh up'tn Reconciliation Statement is attached. ed and a copy of the supportin Scanned with CamScanner I= For period ending M3Hh JUN,, 2021 Account No. 1 Depoitor Bak CETRA BAN OFKENYVA. Address CENTRAL BANK ØF KENYA. Related Loan KEDa- RPOMmE DiSPC 2 Credit Agreement Currency UGD Beginning baance o1stJuly, 2020 <- nce of 1 st 2,95---S3,13,3.0,D as per C.B.K. Ledger Account----- --- ... -- - ---- ----- - - A dd:- Total Amount deposited by World Bank --- -3- Total Interest earnings il deposited in account --- 1Total arount refunded to cover ineligible -expenditure - --- - - Deduct: Total amount withdrawn 3.00 Total service charges if not inciuded above in arnount withdrawn -- --- --- -- - - Ending balance on 30th June,2021 -- - ------- AUT1-ORISED REPRESENTATEVE SIGNATURE: cETRAL BANK OF KENYA ) rI D A TE ------ -------- ---------- AUTHORISELD REPRESENTATIVE EXTERNAL RESOURCES SIGNATURE: - DE PARTMENT-TREA SURY DT I -~~-~~--DATE NOTE:The ending balance as per Central Bank of Kenya Ledger Account and the off-shore Special Account as at 30th June,2021-lave been reconciled and a copy of the suppoiting Reconciliation Statement is attached. Scanned with CamScanner