PC.151/352/01/24 2nd October 2024 Managing Director National Water & Sewerage Corporation KAMPALA REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS INTEGRATED WATER MANAGEMENT AND DEVELOPMENT PROJECT (IWMDP) IMPLEMENTED BY NATIONAL WATER & SEWERAGE CORPORATION - NWSC FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2024 a am enclosing herewith a report which I have already sent to the Rt. Hon. Speaker of Parliament in accordance with Article 163 (4) of the Constitution of Uganda 1995 (as amended). Edward Akol AUDITOR GENERAL Copy to. The Hon. Minister of Ethics and Integrity The Permanent Secretary/Secretary to the Treasury Ministry of Finance, Planning and Economic Development The Permanent Secretary, Ministry of Water & Environment The International Development Agency - IDA The Corporation Secretary, NWSC The Director, Planning and Capital Development The Engagement Partner, Dativa & Associates CPA, Kampala －긱 List of Acronym ýjkcronym Meaning DA International Development Association 11ESBA International EthicsStandards Board for ýAccountants IN SAI Intern'atjonal Or anizatioýýfSupý! udiit Insýlýitu IýSAs International Standards on Auditin IWMDP Inte rated Water Manacié,ýmýent an ýDeveýlopment ýProieýct ý.-ý PJAA Nati NWSC ýater ýand Seýwerage ýCor oýration My opinion on the financial statements does not cover the other information and I do not express any form of assurance conclusion thereon. In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or in my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. Maagement's Pesponsibilities for the Financial Statements The management of the Project is responsible for the preparation of financial statements in accordance the terms of the Funding Agreement and in conformity with the policies described in the notes to the financial statements and for such 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. Auditor General's Resoonsibillities for the audit of the Financial Statements My objectives as required by Article 163 of the Constitution of the Republic of Uganda, 1995 (as amended) and Sections 13 and 19 of the NAA, Cap 170, are to obtain reasonable assurance about whether the financial statements are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement 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. As part of an audit in accordance with ISAs, I exercise professional judgment 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. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of Project's 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 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 realise its objectives. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's 2 REPORT OF THE AUDITOR GENERAL ON THE SPECIAL DESIGNAE CON OF INTEGRATED WATER MANAGEMENT AND DEVELOPMENT PROJECT FORZ THE YEAR ENDE-D 3OTHKJUNE 2024 Opinion I have audited the accompanying Statement of Special Designated Account of the Integrated Water Management and Development Project (IWMDP) for the year ended 30h June 2024. In my opinion, the Statement of Special Designated Account of the IWMDP, is prepared in all material respects, in accordance with IDA Funding Guidelines and summarizes the account transactions and the closing balance as of 30W June 2024. Management's Responsibilities the Statement of Special Designated Akccount Management is responsible for the preparation of the Statement of Special Designated Account, in accordance with the requirements of the Government of Uganda Regulations, and Loan (IDA) Guidelines. Management is also responsible for designing and implementing internal controls relevant to the preparation of the Statement of Special Designated Account, that is free from material misstatement whether due to fraud or error, and selecting and applying appropriate accounting policies, and making accounting estimates that are reasonable in the circumstances. Auditor Genera's Responsibilities for the audit of the Statement of the Special Designated Account My responsibility is to express an opinion on the Statement of the Special Designated Account based on my audit. I conducted my audit in accordance with ISAs and IDA Guidelines on auditing. Those standards and the Loan Guidelines, require that I plan and perform the audit to obtain reasonable assurance about whether the Statement of Special Designated Account, is free from material misstatement. I believe that the audit evidence I have obtained provides a reasonable basis for my opinion. Edward Akol AUDITOR GENERAL 261h September 2024 4 THE WORLD BANK 2BROD1A I WORLDBANKGROUP THE REPUBLIC U G RECEIVED 2 7 SEP 2024 ' ?8 O 783, K INTEGRATED WATER MANAGEMENT AND DEVELOPMENT PROJECT (IWMDP) PROJECT ID No: P163782 IMPLEMENTED BY: NATIONAL WATER AND SEWERAGE CORPORATION (NWSC) Funded by: INTERNATIONAL DEVELOPMENT ASSOCIATION ANNUAL FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE 2024 Integrated Water Management and Development Project (IWMDP) Project ID No: P163782. Financial Statements for the year ended 30h June 2024 Table of Contents A cronymsm..................s.... . . .......... 2 Project management information .......... 3 Project management report ....... .... .. ....o . . . . ... ..........- 4 A udit scope .................... .......... - . .... ... ...... . . .. .......... 11 Audit methodology and procedures ..... . ....... ... .. . . ... .......... 12 Statement of project management's responsibilities. sponsibitie3.... ... ............. 13 Independent Auditors' report ................ .................... .--.- . -- ..... .......... 14 Statement of Receipts and Paymentsyments.18......................... ....8. .............. ...... ....... 18 Statem ent of financial position.................................. -... --.... -...... . .......... ........... 19 Statement of Comparison of the Budgeted and Actual amounts ......mou..... .... .. - ....... .. .............. 20 Statem ent of Cashflow s..... .............................. .......of* - - .. . . . . . - .......... .. .............. 21 Independent Auditors' report on the statement of Special Designated Account ................................ ......... 22 Statem ent of Special Designated Account.. ....... ...... .... ............. ................ .... . .. . .. ............. ..... 23 Notes to the financial statem entstem6.................................... --- ..................... ...... .... .................24-26 Schedules to the statement of receipts and payments ...................... ....aymen-s...-.-.............................. 27-30 Page 1 Integrated Water Management and Development Project (IWMDP) Project ID No: P163782. Financial Statements for the year ended 30t June 2024 ACRONYMS BoU - Bank of Uganda CPA - Certified Public Accountant ESIA - Environmental and Social impact Assessment FY - Financial Year GBV - Gender Based Violence GoU - Government of Uganda IDA - International Development Association IFMS - Integrated Financial Management System ISAs - International Standards on Auditing. IWMDP - Integrated Water Management Development Project MoFPED - Ministry of Finance Planning and Economic MWE - Ministry of Water and Environment NSSF - National Social Security Fund NWSC - National Water and Sewerage Corporation OAG - Office of the Auditor General PAPs Project Affected Persons PFMA - Public Finance Management Act, 2015 RAP Resettlement Action Plan SDG - Sustainable Development Goal SDR - Special Drawing Rights ToRs - Terms of Reference UGX - Uganda Shillings URA Uganda Revenue Authority USD - United States Dollar UWSSD Urban Water Supply and Sanitation Development WHT - Withholding Tax NSS - Water Supply and Sanitation Page 2 Integrated Water Management and Development Project (IWMDP) Project Number P163782. Financial Statements for the year ended 30th June 2024 1.0. PROJECT MANAGEMENT INFORMATION 1.1 Registered Office and Principal Place of Business National Water and Sewerage Corporation, Plot 3, Nakasero Road, P.O. Box 7053, Kampala - Uganda. Website: www.nwsc.co,ug 1.3 Project Management Team Paddy Twesigye - Senior Director Planning & Capital Development Charles Kayondo - Manager Infrastructure Denis Ojok - Principal Engineer Mujuni Herbert- Manager Infrastructure Project Supervision Ritah Nalumansi - Senior Engineer Grace Nayebale - Principal Engineer Kennedy Gera - Principal Engineer Orwiny Martin - Project Engineer Sharon Kalungi - Manager -Social and Environmental Safeguards Victoria Komukyeya - Principal Sociologist Nancy Atimango - Principal Sociologist Velt Owomugisha - Sociologist Innocent Twesigye - Senior Environmental Engineer Atukunda Agrace - Principal Accountant Sarah Rukundo - Principal Accountant Juliet Nakate - Accountant Ankunda Caesar - Accountant Kica Peace - Grievance officer Auma Peace - Grievance officer Adong Florence - Grievance officer Elwa Isaac Newton - RAP Assistant Abang Jane - RAP Assistant Ocen Ambrose Oloya - RAP Assistant Kilama Ronald - RAP Assistant 1A Banker Bank of Uganda, P.O. Box 7120, Kampala, Uganda. 1.5 Auditors for IWMDP on behalf of the Auditor General Dativa & Associates, Certified Public Accountants, Ntinda complex, Block A, Office F3-01, P.O. Box 1239, Kampala - Uganda. Tel. 256-312-104097 E-mail: admin(a)dativaassociates.com. Page 3 Integrated Water Management and Development Project (IWMDP) Project Number P1 63782. Financial Statements for the year ended 30* June 2024 2.0. PROJECT MANAGEMENT REPORT The Management of Integrated Water Management and Development Project (IWMDP), National Water and Sewerage Corporation (NWSC) presents its Annual Report and Audited financial statements for the year ended 30t June 2024. 2.1. Project Background The Integrated Water Management and Development Project (IWMDP) is a six (6) year project with total financing amounting to USD 313 million effective 271h June 2019. Of this, USD 280 million is World Bank contribution, USD 25 million from is KfW and USD 8 million is co-funded by GOU. The Project will support GOU through the Ministry of Water and Environment (MWE) and National Water and Sewerage Corporation (NWSC) in achieving the United Nation's Sustainable Development Goals (SDGs), specifically SDG #6, 'Ensure availability and sustainable management of water and sanitation for all.' It is aligned with Vision 2040, which aims at transforming Uganda into a modern and prosperous country. Additionally, it will support the fulfilment of the Second National Development Plan (NDPII) goals and priority actions. The design of the Project was mainly informed by lessons learned from the implementation of World Bank funded Water Management and Development Project (WMDP) which ended in December 2018. The IWMDP focuses on three strategic areas: (i) Delivering necessary Water Supply and Sanitation infrastructure and catchment management measures in targeted areas; (ii) Supporting water related institutions (MWE, local government, and service providers) establish and consolidate operational efficiency and service quality in small towns and rural areas. (iii) Strengthening national and regional capacity to improve Integrated Water Resources Management (IWRM). 2.2. Project Objectives The Project Development Objective (PDO) is to improve access to water supply and sanitation services, capacity for integrated water resources management and the operational performance of service providers in Project areas. 2.3. Project components The IWMDP consists of four components and they include the following. (])Water Supply and Sanitation (WSS) in Small Towns and RGCs and Support to Districts Hosting Refugees; (2)WSS in Large Towns and Support to a District Hosting Refugees; (3)Water Resources Management and; (4)Project Implementation and Sector Support. According to the Finance Agreement, NWSC is responsible for carrying out the second component of the project. To facilitate this, the Government of Uganda signed a Subsidiary Agreement with NWSC to direct the part of the loan and credit allocated for this component of the project. Page 4 Integrated Water Management and Development Project (IWMDP) Project Number P163782. Financial Statements for the year ended 30t June 2024 The core focus of the project components is on improving water supply and sanitation, which consist of: (i) Construction and rehabilitation of water supply and sanitation infrastructure in the municipality of Mbale. (ii) Construction of water supply facilities for the municipality of Gulu; (iii) Undertaking construction supervision activities and engineering and environmental studies including the Augmented Water Supply Study; (iv) Strengthening the capacity of the NWSC in the areas of operational and financial management to support improved performance in the Project supported areas; and (v) Carrying out of environmental and social management activities to protect water sources and sensitize communities. The component also undertakes activities to improve water supply and sanitation in Adjumani District, consisting of; (i) Constructing and rehabilitating water supply and sanitation facilities, as well as providing associated services, including engineering, environmental and social studies and supervision of construction activities; (ii) Preparation and implementation of sanitation plans; and (iii) Carrying out of environmental and social management activities to protect water sources and sensitize communities. 2.4. Project Implementation Arrangements The Project implementation is being undertaken by two Implementing Agencies (IAS); i.e., the Ministry of Water & Environment (MWE), and the National Water & Sewerage Corporation (NWSC). The oversight role for the two agencies is provided by the Water & Environment Sector Working Group and NWSC Board of Directors and supported by existing decentralized and de-concentrated regional structures and entities (including Local Governments, Water Management Zones, Umbrella Organizations, NWSC town offices,) and their partners to deliver desired results. To facilitate smooth implementation, Memoranda of Understanding (MoUs) outlining joint responsibilities have been signed between the IAS and specific local governments that are responsible for specific activities under the project e.g., land acquisition and compensation. In line with the GOU Sector Wide Approach Policy (SWAP), the Project's institutional and implementation arrangements are aligned with the existing MWE and NWSC organisational and governance structures. Each project Component/ Sub-component is implemented by the relevant departments in MWE and NWSC as summarized below: Component 1: The component is divided into two sub-components; sub component 1.1 Small Towns implemented by the Urban Water Supply and Sanitation Department (UWSSD), and Rural Growth Centres implemented by the Rural Water Supply and Sanitation Department (RWSSD). Sub component 1.2: offers support to districts hosting refugees and is also being implemented by the RWSSD. Component 2: Support to large towns and refugee hosting district of Adjumani is implemented and coordinated by Planning and Capital Development Division of NWSC. Page 1 5 Integrated Water Management and Development Project (fWMDP) Project Number P1 63782. Financial Statements for the year ended 30 June 2024 Component 3: This is implemented by the Directorate of Water Resources Management in collaboration with the respective regional Water Management Zones (WMZs). Component 4: The overall coordination of the fWMDP is by the Water and Environment Sector Liaison Department (WESLD) of MWE. 2.5. Project Implementation Status IWMDP Component 2: Water Supply and Sanitation in Large Towns and District Hosting Refugees (NWSC) is aimed at improving water supply services and sanitation/sewerage services in the cities of Gulu and Mbale, and town councils of Adjumani I Pakele and surrounding areas including services provision to refugees and host communities in selected areas in Adjumani district. The project will also ensure the long-term availability and improved quality of water supply through enhanced source protection (e.g., supporting water resources management activities and other measures to protect catchment areas to ensure long term sustainability of yields). The details on the scope and status of project implementation in each of the project towns is as indicated in sections 2.5.1. Mbale City Water Supply and Sanitation System introduction The Mbaie Water Supply and Sanitation Project is being implemented in packages; NWSC is implementing the scope of work in r Mbale City, and the neighbouring areas while the UWSD/MWE is implementing the scope of work in the cluster towns of Butaleja-Busolwe, Budaka- Kadama-Tirinyi-Kibuku. The detailed design, tender documents, Environmental and Social impact Assessment (ESIA) and Resettlement Action Plan (RAP) for Mbale Water Supply and Sanitation Project were developed under the previous Water Management & Development Project (WMDP) which ended in 2018, However, due to financial constraints, the works were not implemented, and were packaged to be for implementation under the )WMDP. During preparation of IWMDP, it was agreed (in the financing agreement) that the adequacy of the proposed water sources for Mbale and the cluster towns be confirmed through an augmentation study, before the design review and tendering of the works. NWSC carried out procurement of the design review consultant (including the augmentation study), management of the design review process, augmentation study and update of the safeguard instruments. The tendering and implementation of the works contract for Mbale City is managed by NWSC, while the tendering and implementation in the cluster towns is being managed by UWSD/MWE. The supervision of both works contracts will be carried out by a consultant (already engaged) who has already completed the design review and bidding documents. Scope of Work Mbale Water Supply and Sanitation Project entails construction of new water supply infrastructure as well as the rehabilitation and upgrading of existing water treatment plant, storage and distribution systems, rehabilitation and upgrading of the existing sewerage system in Mbale town and extension of the waste water reticulation system to un-sewered areas of Mbale City. Design Review, Tender Documentation & Works Tender Process The Design review contract was signed on 7th August 2021 to enable confirmation of water sources (through an Augmentation Study), and update of detailed design, tender documents, ESIA and RAP. The consultancy Page 16 Integrated Water Management and Development Project (IWMDP) Project Number P163782. Financial Statements for the year ended 30th June 2024 contract commenced on 191h October 2020, and all key outputs were completed by 301h June 2022. Bank clearance of the tender documents was issued on August 8, 2022. The works'tender (SPN) was advertised on August 15, 2022. The tendering process was concluded on 41h September 2023 for Lot 1, and 24th May 2024 for Lot 2. Lot 1 contract was signed on 21st December 2023. The advance payment was made on 8th February 2024. The contractor took possession of key project sites on 25th March 2024, and contract implementation commenced on 02rd April 2024. The site camp, and Engineer's office have all been established. Some of the project-bound materials have been approved by the Engineer. Surveying of pipeline routes and excavation works at the wastewater ponds are currently in progress. Signing of Lot 2 draft contract awaits Solicitor General's clearance. Environmental and Social Impact Assessment (ESIA) and Resettlement Action Plan (RAP) The Draft ESIA update was received on 9 December, 2021, the draft report together with the final augmented water supply study report were shared with the Bank on 10 December 2021 for review. After a series of revisions following comments from stakeholders, the World Bank gave a No Objection to the ESIA repo on August 8, 2022. ESIA report was submitted to NEMA for extension in January 2023, The Supplementary RAP report was submitted to Chief Government Valuer in June 2024 and a field reconnaissance visit was undertaken and comments given. Next steps Key milestones expected to be achieved in the subsequent months are the following; (i) Contract Signature for Lot 2 - August 2024 (ii) Contract commencement for Lot 2 - October 2024 (iii) Address CGV comments for supplementary RAP and obtain approval. (iv) Obtain ESIA certificate for extension 2.5.2. Adjumani II - Pakele Water Supply and Sanitation Project Scope The scope for Adjumani Water Supply and Sanitation Project includes development of sustainable raw water source/s, construction of a new water treatment, transmission and distribution infrastructure, provision of potable water to the project towns' urban poor and refugee's/host communities and public sanitation services. Works Tendering, Contract Signature and Works Commencement Contract for feasibility study (FS) and detailed design (DD) was signed on January 4, 2021, the consultant commenced studies on March 04, 2021. By 30th June 2022, the Consultant had delivered all the key outputs. A no-objection to the tender documents was given by World Bank on September 20, 2022. The tender for the works was advertised on September 28, 2022. The tendering process was completed on 21st September and the works contract was signed on 21st December 2023. The advance payment was made on 8th February 2024. The contractor took possession of all sites on 19th March 2024, and contract implementation commenced on 03d April 2024. The site camp, Engineer's office and Contractors have all been established. Some of the project-bound materials have been approved by the Page 17 Integrated Water Management and Development Project (IWMDP) Project Number P163782. Financial Statements for the year ended 30h June 2024 Engineer. Surveying of pipeline routes and all construction sites has been completed. Some excavations have been done at the Intake, Master Balancing Reservoir and Water Treatment sites, which brings the current status progress to about 12%. Environmental and Social Impact Assessment (ESIA) and Resettlement Action Plan (RAP) The draft contract was approved by the Solicitor General on 21/10/2021, and the contract was signed on 5/11/2021. Subsequently, a commencement meeting was held on November 16, 2021. The draft ESIA and RAP were received in April 2022 and reviewed by both NWSC and MWE. The revised ESIA was submitted to the World Bank on June 20, 2022 and a no-objection/approval was given on September 20, 2022. The report was submitted to NEMA for approval. The NEMA Certificate was received on 7th November 2023. The RAP report was approved by Chief Government Valuer in October 2022. To-date, compensation amounting to 221,791,371 have been paid out and 20 sites acquired and handed over to the contractor. 2.5.3. Karuma-Gulu Water Supply & Sanitation Karuma-Gulu Water Supply & Sanitation Project is being implemented under two packages; Package I involves construction of a water intake at R. Nile (capacity of 30,000m3fday), water treatment plant (capacity 10,000m3/day) at Karuma, construction of reservoir in Gulu and water supply in towns en-route from Karuma to Gulu. This package is funded by KfW, The contract for Package 1 was signed on January 17, 2022, and works commenced on August 1, 2022. Construction of all civil structures at the Water Treatment Plant, reservoir in Gulu and two out of the six en- route towns is substantially complete. installation of electromechanical equipment is being finalised. Package 2 involves laying of transmission pipeline from Karuma to Gulu, and is funded by the World Bank under the iWMDP. Contract for Package 2 (involving the Karuma-Gulu transmission mains, funded by WB) was signed on August 2, 2022. Works commenced on 01st November 2022. To-date, 58 (83%) out of 69.5km pipeline has been laid, Pressure testing is in progress with sections totalling 8km successfully tested Overall project progress is 85% and the project is expected to be completed in December 2024. Environmental and Social Impact Assessment (ESIA) and Resettlement Action Plan (RAP) The necessary approvals for ESIA and RAP were secured together with Package 1. Permission for laying pipes along the road reserves and crossing roads and the railway line has been secured from the Uganda National Roads Authority (UNRA) and Uganda Railways Corporation (URC) respectively. Compensation for the pipeline route way leave was completed. 2,5.4. Implementation of Full-Scale Source Protection Measures in Arua, Gulu, Mbale and Bushenyi Source protection plans for Arua, Gulu and Mbale were prepared under the WMDP which ended in 2016. Due to budget limitations, priority source protection measures were implemented in Arua in 2018. No interventions were implemented in Gulu, Mbale and Bushenyi, Full scale source protection measures in Bushenyi, Arua, Gulu and Mbale will be financed and implemented under the IWMDP. Source protection will be done by firms supervised by consultants. Contracts for supervising consultants were signed on June 2, 2022, Inception reports, updated source protection plans and draft work packages have all been received by NWSC. The tendering process for the service providers was kick-started and contracts expected to be signed by October 2024. Page 18 Integrated Water Management and Development Project (IWMDP) Project Number P1 63782. Financial Statements for the year ended 30t June 2024 2.5.5. Implementation of Full-scale source protection measures for Bushenyi Source protection plans for Bushenyi were prepared as part of the WMDP which ended in 2016. However, due to budget limitations, only minor priority source protection measures were implemented in Arua, with major activities postponed to the subsequent phase of World Bank funding. Tender for implementation consultant for Bushenyi was delayed due to community concerns about the approach towards livelihood restoration. NWSC is continuously engaging the affected community over acceptable livelihood restoration approach that will be adopted. A livelihood restoration report was completed and outputs informed the Terms of Reference for selection of implementation consultant. The TOR for the assignment were approved by the Bank in STEP on May 11, 2022. Expressions of Interest were received by NWSC and evaluation the report was approved by NWSC Contracts Committee. The RFP was sent to the shortlisted bidders on September 22, 2022 and the financial and technical proposal received on October 31st 2022. Evaluation of technical and financial proposals was completed on 24th November 2022, and Contracts Committee approval obtained on 18th December 2022. Contract negotiations were successfully completed on 17t February 2023, and contract award approved by Contracts Committee on 2nd March 2023. The consultancy contract was signed on 8th June 2023 after securing Solicitor General's approval. The Consultant commenced services in June 2023. Tendering process for engaging service providers to undertake physical works expected to be completed by December 2024. Page 9 Integrated Water Management and Development Project (IWMDP) Project Number P163782, Financial Statements for the year ended 30th June 2024 2.56. Project performance and implementation of approved budget det Performance 2023/24 Original Amended Actual Variance Proect udget Budget Expenditure (Millions) % Name Component Planned output Millions (Millions) (MillionVariance Construction Works commencement, and Mobilisation, site hoardin 26,500 16,500 15,156 1,344 8% rehabilitation Site clearance at the intake, of Water setting out at Water treatment supply and Plant,5% of the water i elines 13,300 Sanitation Excavation completed, infrastructure Foundation Concrete at intake in Mbaie and Water treatment plant municipality corn leted, 10% of the Pi eline 13,300 0% 50% of the Civil works Completed, Procurement of Electromechanical equipment t started r12,000 12000 10,712 1,288 11% Construction 60% of the Civfl works of Gulu Completed, Procurement of Karumna Electromechanical equipment Weg a ter starte 12,000 15,800 14,453 1,347 9% ted Gujel-uk Com0pleted, Prcurmnto 1(KFW) Electromechanical equipment stareod 1 3 , 030 10,000 5,266 4,734 47% ement Completed, Procurement of and Electromechanicalequipment Develo started 13,000 10,000 7,271 2,7 2% pent Construction 2 4he C or Karuma 4k iesConetd18,000 5,000 2,422 2,578 52 - Supply 6 Project-Pckg 5km Pipeline Completed 28B 14,300 12,100 10,622 1,478 12% tedAdvaceopaymntca eqma entrk I ~mad, Wrks 1200 1260 12,135 466 4% Mobilisaton camp setup, Site 4 4/ hoardingcompleted, excavation improve ent tro mcaiaeqpen D mpro m t Water Pi elms at 2% 6,000 - 7 2 0% of Waler Site clearance at the intake, 0 supply and setting out at Water treatment Sanitation in Plant,3% of the water pipelines Adjumani com leed. 7 000 5 0% Excavation completed 0% Foundation Concrete at ;ntake and Water treatment plant corn eted, 7% of the P elm 6,000 o 84,385% 139900 iif g 21,431 15% Page 10 Integrated Water Management and Development Project (JWMDP) Project Number P163782. Financial Statements for the year ended 30h June 2024 3.0. AUDIT SCOPE The audit covered transactions recorded from 1st July 2023 to 30th June 2024 and is purely an audit of the project financial statements. -~ In accordance with our Terms of Reference from the Auditor General and the Engagement Lefter signed between M/s Dativa & Associates CPA and National Water and Sewerage Corporation (NWSC) in relation to the audit of IWMDP and the discussion held with management; The audit was to be conducted in accordance with International Standards on Auditing and would include such tests and verification procedures as the auditor considers necessary under the circumstances. More specifically, we were required to establish whether; (i) All IDA funds received by the project operations have been used in accordance with conditions of the respective financing agreements and only for the purposes for which the financing was provided, with due attention to economy and efficiency. (ii) Counterpart funds have been provided and used only for the purposes for which they were provided; (iii) Operations and Designated Accounts have been maintained in accordance with the provisions of the Financing Agreement. (iv) Appropriate supporting documents, records and books of accounts relating to all entity activities have been kept with clear linkages existing between the books of accounts and the financial statements presented. (v) The financial statements have been prepared by management in accordance with applicable accounting standards and give a true and fair view of the financial position of the entity as at the year end and of its operating results for the period ended on that date; (vi) Comprehensive assessment of the adequacy and effectiveness of the accounting and overall internal control system to monitor expenditures and other financial transactions and ensure safe custody of the financed assets. Page )11 Integrated Water Management and Development Project (IWMDP) Project Number P163782. Financial Statements for the year ended 30m June 2024 4.0. AUDIT METHODOLOGY AND PROCEDURES The audit was guided by a risk-based approach to meet the audit objectives and some of the audit procedures carried out include analytical and compliance reviews, and substantive tests as described below: - b Reviewed the ToRs from the Auditor General and oriented the audit team towards achieving the audit objectives within the agreed time frame. LJ Prepared the audit strategy document and tailored audit programmes and checklists to meet audit -- objectives. L Reviewed the background information on the operations of the Project including a review of the Financing Agreement, World Bank Procurement Rules and Procedures, and among others. U Conducted meetings with Project management team. D3 Considered the audit risks as may be apparent from any weaknesses in the internal control structure, our assessment of the project management attitude and our exercise of professional judgement regarding perceived audit risks. :3 Focused on specific areas that were considered to be high risk. O) identified and brought to the attention of management at the earliest stage, any actions which appeared to be violations of laws and regulations, provisions of the financing agreement and other relevant directives. D Carried out a field visit to verify the implementation status of the Project activities, quality of work done and adherence to set timelines, DI Agreed cash receipts to supporting documents and on internally generated funds if any. J Agreed expenditure to supporting documents on a sample basis. J Reviewed the reconciliation of the status of budget to expenditure, ensuring excess or under budgeted expenditure is properly identified. J Reviewed the internal control structure of the project. L3 Vouched transactions of the Project related to funds received from the World Bank and other sources during the year ended 30f June 2024 to establish that documentation in support of receipts agree with the amount of the applications, bank statements and was properly controlled and accounted for. LJ Reviewed the contracts for the water and environment consultant and contractor to ensure adherence to value for money objectives. D) Documented findings, observations and recommendations. Page 12 Integrated Water Management and Development Project (IWMDP) Project Number P163782. Financial Statements for the year ended 30t June 2024 5.0. STATEMENT OF PROJECT MANAGEMENT'S RESPONSIBILITIES The World Bank guidelines require that project management prepares its financial statements for each accounting period which give a true and fair view of the state of affairs of the project and its operating results for the year. Management is responsible for the preparation and presentation of the WMDP financial statements (which comprise the Statement of Receipts and Payments, Statement of Fund Balance, Statement of Special Designated Activity Account and notes to the Financial Statements which include a summary of significant accounting policies, and other explanatory notes in accordance with the Financing Agreement. Management is ultimately responsible for the internal control of the Project. Standards and systems of internal control are designed and implemented by management to provide reasonable assurance as to the integrity and reliability of the Financial Statements and the Statement of Special Designated Activity Account and to adequately safeguard, verify and maintain accountability of the Project's assets. Appropriate accounting policies supported by reasonable and prudent judgments and estimates, are applied on a consistent and going concern basis. These systems and controls include the proper delegation of responsibilities within a clearly defined framework, effective accounting procedures and adequate segregation of duties. Management accepts responsibility for the Financial Statements and the Statement of Special Designated Activity Account, which have been prepared using appropriate accounting policies supported by reasonable and prudent judgements and estimates in accordance with the conditions of the Financing Agreement with the fDA. Management is of the opinion that the Financial Statements and the Statement of Special Designated - Activity Account present fairly, in all material respects, the state of the financial affairs of the Project and of its operating results for the year ended 301h June 2024. - Management further accepts responsibility for the maintenance of accounting records that may be relied upon in the preparation of the Financial Statements and the Statement of Special Designated Activity Account, as well as adequate systems of internal financial control. Nothing has come to the attention of the management to indicate that any breakdown in the functioning of these controls that could result into material loss to the Project has occurred during the year. Management also made an assessment of the Project's ability to continue as a going concern and have no reason to believe that the Project will not be a going concern for at least the next twelve months for the date of this statement. The financial statements and the s tement of special designated activity account of lWMDP were approved by anaemet o ¾.!T .....[. and were signed on its behalf by: Managing Director Senior 4Director, anning &Capital Development National Water & Sewerage Corporation. National water & sewerage corporation. Date: vMC/ Ja4P Date: ct 9 q 9tP Page 113 Pages: 14 - 17 intentionally omitted п -� � с'� � �л `.г � т й � � ы �� � �.� а°�° °,�г�л°� г � � w ° � � сса' 3 тз ~; п?v -д � ar �� -� � � т с�2 й Са к R�'[ �� й�",�.�' Sго у�. tm'� �� �� Q% t_? � СЛ сй� �� � sаэ °-' � _ � � � -=: ш �' � � Q. � сЁ . � � � W °"� � Q s�. ш П Z и� � `� � С � � С � в � � О � � о � � � ГГ1 � � � �" о т � �л iv � � � � � 'с з � � т � � -�S т � т пt - тсх. й �;, ���- z t� ro �� Q�* Z а w� .. � ,Q � ^ц й � � R° -i � r1 �7 т � � � � о. �!' у � G� -л ,n�'а � и � � о Пi t1s сэ ц! �Э С) ц� � ' � � �� � � � � � � � � � � '^�* �_ Сз С� П� f�b г•�. © � � � °I � � -� tD и� fП г!? Q- � !z4 д � � � С5 - -� �b � fD IV й �- С7 � � � W д � и '"G Q � �. W .-�-�. �д," � �D о �- � � � о � t°' �а � � Э � � �, � р � n � � � �- .--. -�t � со � � а, cn гп -о �' `�' ,��, � ` � � -� .� т °�" 7. с W w c,s е:о fl- о лQ о �в �^' w w w � •.• � - � лг�� � � � т 1 L7 _. �,, ла rv �,, i т � � ао �, са � U+ ha N С7 � roi°о м ч° o��i с�о Gз � �ss ш,'_�р, о � W� � I 07 � О� б Оз W t3? t4 ^1 � �1 ,N� � V Сла N .а � � С7 Q � � � .... и f7h 1� QD � � � � ф � �Сг �1 W � � (с/i д � ct7 ' сс� W� оо -J i7 ЛN. С � Э Ё17 CD у I os ,,,1 �,9 � � II^"" � � � +00 �I"� � 'р. °� � � � ^... � Gs W .. -J -А �. �-°э� ата�о �оооцо� w ?�� n,ac�� � ���Q � � с�'т� о оцо �WIц�,� � �� �Y.t�, � с tv N w �as I w и.t� � г.л сэ cs � � � .ta w сп w � N� N �� w с,з ра � а � т � _... � � ��� � у w � V!C.V4 4�.У � Ф�С~fl С.�.Ъ 4j а 3� �ia с�л а�а о rn w о� =. � С �Ч .. '_1 � ~i LC [)о {Л сЛ � с5 СКS J G'э у�',� С7 LNu Cs рр CJ"з О �► � l,Ti О � � I � .. IW C,fl � ..--� . � N � --�1' С�А W �1 О � S.�м1 W � Ci7I W Cfl CL� (V � � � . N �I � Са О + V� [�Л C7i !�V ,� ' N� �' � о с.�.� I��s.�sз `с о г в � с г*+ .® `'' �� .►а ао cs аэ 1 о°°о е~ю °о � а Х +.."'.� � sv � � �D оо Integrated Water Management and Development Project (IWMDP) Project ID No: P163782 Financial Statements for the year ended 30tl June 2024 8.0. STATEMENT OF FINANCIAL POSITION AS AT 30TH JUNE 2024 ASSETS AND CUMULATIVE EXPENDITURE Note/Sch 2024 2023 CASH AT HAND & BANK USI) USD World Bank Designated Account 281098,085 23,093,347 Cumulative project Expenditure III 31,564J91 18,737,359 TOTAL ASSETS AND CUMULATIVE EXPENDITURE 59,662,876 41,830,706 SOURCES OF FUNDS World Bank transfer 13,3.2 49,553,595 33,187,913 GoU (NWSC) 13.33 130,231 63,105 KfW 13.3.4 9,986,373 8,579,688 Foreign Exchange Adjustment 13.3.6 - (7,3?3) - TOTAL FUNDS 59,662,876 1,830,706 The financial statements on pages 18 to 23 were approved by Management on ... and signed on its behalf by: ...... .... ............ .. . . .................. ............................ Mgaagingg Director, Senior Directo Planning & Capital Development, .................. ........ .... . .................. ........... . Senior 4 irecto Plan, a _r -gi 'or, 14 , ional Water & Sewerage Corporation. National Water Sewerage Corporation. Date: (6 0 ow'a4 Date: -q v The notes and schedules set out on pages 24 to 30 form an integral part of the financial statements. Page 19 Integrated Water Management and Development Project (IWMDP) Project ID No: P163782 Financial Statements for the year ended 30th June 2024 9.0. STATEMENT OF COMPARISON OF THE BUDGETED AND ACTUAL AMOUNT FOR THE YEAR ENDED 30TH JUNE 2024 Budget Actual Variance RECEIPTS USD USD USD % WORLD BANK CREDIT& GRANT 2024 2024 2024 IDA LOAN 62760 & Grant D3380-UG 24,221,164 21,448,187 2,772,978 11% NWSC Budget 1,510,926 130,231 1,380,695 91% KfT Budget 13,471,170 9,986,373 3,484,798 26% TOTAL RECEIPTS 39,203,261 31,564,791 7,638,470 19% PAYMENTS WORLD BANK CREDIT Cat.2,3 & 5: Goods, Non-consulting services, Consulting services, training and Operational costs for Parts 2(a)(i)(ii)(iii)(iv)(v), 2(b). 24,221,164 21,448,187 2,772,978 11% NWSC payments (Land, Compensations & RAP) 1,510,926 130,231 1,380,695 91% KfW Direct Payments 13,471,170 9,986,373 3,484,798 26% TOTAL PAYMENTS 9,203,261 31,564,791 7,638,470 19% Page 20 Integrated Water Management and Development Project (IWMDP) Project ID No: P63782. Financial Statements for the year ended 30th June 2024 10.0. STATEMENT OF CASHFLOWS DETAILS Notes 2024 2023 Cash flows from operating activities USD USD Surplus for the year 28098,085 23,093,347 Working Capital changes Change in Account as Receivable Change in Account as Payable Net increase in cash & cash Equivalents 28,098,085 23,093,347 Cash and cash equivalent at the year end 28,098,085 23,093,347 Page 121 Pages: 22 intentionally omitted Integrated Water Management and Development Project (IWMDP) Project ID No: P63782. Financial Statements for the year ended 30t June 2024 12.0. STATEMENT OF SPECIAL DESIGNATED ACCOUNT FOR THE YEAR ENDED 30TH JUNE 2024 Financial Year Ended 2024 2023 Depository Bank: Notes Amount Amount Currency: USD USD Opening bank balance as at 1st July 23,093,347 7,411,813 Add: IDA Funding 26,460,249 25,776,100 IDA Funds available for the year 49,553,596 33,187,913 Less: Payments made from IDA Funding 21,448,187 10,094,566 Foreign Exchange gain or loss 7,323 - Total Payments 21,455,510 10,094,566 Closing balance 28,098,085 23,093,347 REPRESENTED BY: Bank Balance Designated USD A/c 28,098,085 23,093,347 Fund Balance at 30th June 28,098,085 23,093,347 The State ents of Special Designated Activity Account was approved by Management on.. .3. . . .. .......and signed on its behalf by: M. aging Director, Senior Directo Planning & Capital Development, National Water & Sewerage Corporation. National Water & Sewerage Corporation. Date: ____t0_1_9-0___ Date:, 9, Q jq Q The notes and schedules set out on pages 24 to 30 form an integral part of this Statement of Special Designated Activity Account. Page | 23 Integrated Water Management and Development Project (IWMDP) Project ID No: P63782. Financial Statements for the year ended 30h June 2024 13.0. NOTES TO THE FINANCIAL STATEMENTS 13.1. Accounting entity The National Water and Sewerage Corporation. Principal Place of Business: National Water and Sewerage Corporation, Piot 3, Nakasero Road, P.O. Box 7053, Kampala- Uganda. Website: www.nwsc.co.ug The financial statements present the transactions of the Integrated Water Management and Development Project (IWMDP) for the year ended 30th June 2024. The Project is funded by the International Development Association (IDA) and implemented by National Water and Sewerage Corporation. 13.2. Significant accounting policies These are the specific principles, bases, conventions, rules and practices adopted by the Government of the Republic of Uganda in preparing and presenting the financial statements. The principal accounting policies adopted in the preparation of these financial statements are set out below; a) Basis of preparation These financial statements have been prepared on a cash receipt and payment basis. Accordingly, receipts are recognized only when received and expenses when paid rather than incurred. The financial statements are prepared in aaccordance with the requirements of the Public Finance Management Act, 2015 and comply with generally accepted accounting principles taking into consideration the Government of Uganda legal and regulatory framework regarding public finances. The financial statements are not intended to be in conformity with International Accounting Standards and or International Financial Reporting Standards (IFRSs). b) Reporting Period The Financial Statements cover the twelve (12) months' period ended 30th June 2024, c) Receipts Receipts represent the total amount received from the International Development Association (IDA), KfW, and Government of Uganda for implementation of the project activities during the year. Cash transfers are recognized in the financial statements when received in the Project bank accounts. d) Payments In general, the project recognizes expenditure once incurred. Project expenditure is through the special account maintained by the project. Payments including capital expenditures are recorded in the financial statements in the period in which they are made. Page | 24 Integrated Water Management and Development Project (IWMDP) Project ID No: P63782. Financial Statements for the year ended 30h June 2024 e) Scope of the financial statements These financial statements account for the funds received as cash transfers and expenditures under the Integrated Water Management and Development Project (IWMDP) f) Accrued expenses No provision for accrued expenses is made in the financial records. g) Foreign currency translation The accounting records of the Integrated Water Management and Development Project (IWMDP) are maintained in Uganda Shillings (UGX). The financial reports to International Development Association are required to be prepared in United States Dollar (USD). income and expenditures related to GoU counter-part fundings in currencies other than the USD are converted to US Dollar using the ruling Bank of Uganda exchange rates on the date of the transaction. h) Taxation As the project is implemented by the GoU, it is exempted from paying income tax on unspent (surplus) funds. All other necessary project taxes are deducted accordingy. Consequently, no income tax provisions have been made in the financial statements. i) Cash and bank These represent project cash balances held on the Project designated bank accounts as at 30h June 2024. 113. Receipts Receipts includes; disbursements from IDA, GoU counterpart funding & other funding as below; Descri tion Notes 2024 2024 2023 2023 USD UGX USD GX IDA Fund n 13.3. 1 26,460,248 101,446,670,803 25,776,100 96 335,624,821 GoU Funding from the bud et-NWSC 130,231 487,671,105 63,105 239,250,800 KfW (Other Funding 9,986,373 37,702,990,053 8,579,688 32,098,850,978 Totl- - , 2 224,208,170,114 34,418,893 156,500,267,488 13.3.1. IDA Funding 2024 2024 2023 2023 Date Details USD UGX USD UGX 06-Dec-23 IDA Transfer D3380 Grant 7,500,000 28,754,5779 06-Dec-23 iDA Transfer 62760 Loan 3,807,142 14,596,306,171- 21-Mar-24 IDA Transfer 62760 Loan 15,153,106 58,095,908,853 - IDA Transfersfor 2023 -- 25,776,100 96,335,624,821 26,460,248 101,446,670,803 25,776,10 6361,921 Page I 25 Integrated Water Management and Development Project (IWMDP) Project ID No: P63782. Financial Statements for the year ended 30th June 2024 13.3.2. World bank transfers 2024 2024 2023 2023 Details _________ Notes USD UG USD PGX enin balance on DA 23,093,346 _ 4,570,838453 -7411,813 2F,26,541,2 IDA Fund 13.3.1 460,249 101,46,670,803 25,716,100 9 ,821 Total49,553,595 18,017,508,956 33,187,913 124,12,165,941 13,3.3. GoU Counterpart funding Included in receipts is USD 130,231 that was contributed by NWSC on behalf of GoU counterpart funding. This was paid to Project Affected Persons (PAPs) and annual audit fees. Description Schedules 2024 2024 2023 2023 USD UGX USD UGX PAPs compensations 124,630 467,071,105 Audit fees 5,601 20,600,000 PAPs compensations & fees for 2023 - 63,105 239,250,800 Total 130,231 487,671,105 63,105 239,250,800 13.3.4. KfW (Other funding) Included in other funding for FY ended 30th June 2024 is USD 9,986,373 being contribution received from KfW and paid directly to Fitchner and Sogea Satom as detailed below: KfW direct payment Description Schedules 2024 2024 2023 2023 USD UGX USD UGX Ftchner Vil 1,703,582 6,402,551,348 - Sogea Satom Vi 8,282,791 31,300,438,705 - Drect payments for 2023 - 8,579,688 32,098,850,978 Total 9,986,373 37,702,990,053 8,579,688 32,107,430,666 13.3.5. Payments directly from the Designated Account Cat.2,3 & 5: Goods, Non-consulting Schedules 2024 2024 2023 2023 services, Consulting services, training and Operational costs for Parts -2(a) (ii iii iv , 2(b). USD UGX USD UGX Aid Environment II 17,235 64,687,151 SHAH Consultant itI 31,551 119,424,385 World Wide Fund for Nature -Bushenyi IV 89,874 337,057,844 China Communications Co. advance 7,097,710 27,171,808,231 Adumani V 72 ,231 DENYS Invoice 05 Euro VI 14,2226 53,475,124,015 Sub-Total 21 447 596 81,168 101,626 Bank char es 591 2,249,548 Sub-Total 591 2,249,548 Direct payments for 223 10,094,566 38,178,790,736 Grand Total 21,448,187 81170,351,174 10,094,566 38,178,790,736 '13.3.6. Foreign Exchange Adjustment USD 7,323. This relates to exchange loss that resulted into reversal on IPC 10 that had been initiated approved but later bounced due to wrong Inter Bank Number (IBN). Page 1 26 Integrated Water Management and Development Project (IWMDP) Project ID No: P63782. Financial Statements for the year ended 30t June 2024 SCHEDULES TO THE STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30TH JUNE 2024. SCHEDULE 1: GOU CONTRIBUTION FOR STAFF SALARIES, PAYE, NSSF & PROJECT AFFECTED PERSONS DATE PARTICUALRS Amount Amount - - Amount -Amoun 1901 PRCT A COUSD UGX 190124 PRJCTAFFCTDPERSONSCOMPENC0013527 7,135 27 87,403 270224 MA PA RE 534 1,984,900 270224 MAWADRi ROBERT 18,723 69,608,235 270224 GABU AMACHA 6,682 24,842,875 270224 CIFORO SUB-COUNTY 153 568,100 270224 VUCIRI CONS PHILLIP 5,991 22,273,200 270224 ERIKU DOMINIC 1,258 4,676,820 270224 MAWADRI RICHARD 890 2,564,226 270224 PAKELE SUB COUNTY 775 2,879,600 270224 OZAIPl SUB COUN TY 749 2784,150 270224 OZI DENS 4,524 16,818,750 -270224 EBELE PSEILLJP 500 1,858,560 270224 IGAMA CEASER ERIGA 384 1,428,300 270224 DRASI RICHARD 292 1,086,405 270224 ADJUMANI TOWN COUNC.L _ _18,391 68,376,950 250624 PV 22 PROJECT STAFF SALARIES JULY 23 1,523 5,668,350 250624 PV 37 PROJECT STAFF SALARIES AUG 23 1,533 5703350 250624 PV 16 PROJECT STAFF SALA1ES SEPT23 1,533 5,703,350 250624 PV 36 PROJECT STAFF SALARIES OCT 23 1,533 5,703,350 250624 PV 29 PROJECT STAFF SALARIES NOV 23 1,544 744,600 250624 PV 17 PROJECT STAFFSALARIES JAN24 1,485 5,524,600 250624 PV 28 PROJECT STAFF SALARIES FEB 24 1,485 5,524,600 250624 PV 10 PROJECT STAFF SALARIES MAR 24 1,485 5,524,600 260624 NSSF PROJECT STAFF MAY23 316 1,176,600 250624 NSSF PROJECT STAFF JUNE 23 316 1,76,600 250624 NSSF PROJECT STAFF JULY23 316 1,176,600 250624 NSSF PROJECT STAFF AUG 23 316 1,176,600 250624 NSSF PROJECT STAFF SEPT 23 316 1,178,600 250624 NSSF PROJECT STAFF OCT23 316 1,176,600 250624 PAY- PROJECT STAFF JUNE23 432 1,607,200 250624 PAYE PROJECT STAFF JULY 23 432 1,607,200 250624 PAYS PROJECT STAFF AUG 23 432 1,607,200 250624 PAYE PROJECT STAFF SEPT23 432 1,607,200 250624 PAYE PROJECT STAFF OCT 23 432 1,607,200 250624 PAYE PROJECT STAFF NOV 23 432 1,607,200 250624 PAYE PROJECT STAFF DEC 23 432 1,607,200 201223 PV 10 Project Staff Salaries De23 1,473 5554,600 20524 PV 16 Project Staff Salaries April 24 1,236 34,716,800 20524 PV 17 Project Staff Salaries May 24 1,408 5,374,60 Page 27 Integrated Water Management and Development Project (IWMDP) Project ID No: P63782. Financial Statements for the year ended 30m June 2024 DATE PARTICUALRSAmut mon Amount Amount USD UGX 280624 PY 17 Project Staff Salaries June 24 1,244 4,616,800 024 PAYE Project Staf ry 407 1,607,200 380424 PAYE Project Staff M ar 2024 413 1,607,200 180424 PAYE Project Staff March 2024 421 1,607,200 200624 PAYE Project Staff Apr 2024 361 1,377,600 200624 PAYE Project Staff May 2024 429 1,607,200 280624 PAYF Project Staff June 2024 368 1,377,600 260224 NSSF Project Staff November 2023 298 1,176,600 300324 NSSF Project Staff December 2023 302 1,176,600 40424 NSSF Project Staff January 2024 297 1,146,600 260424 NSSF Project Staff February 224 300 1,146,600 310324 NSSF Project Staff March 2024 294 1,146,600 180624 NSSF Project Staff April 2024 265 982,800 300524 NSSF Project Staff May 2024 9,800 300 1,146,600 280624 NSSF Project Staff June 20242,800 310723 LST Projects Staff July 23 310823 LST Project Staff August 23 49 1,250 250923 LST Project Sta4 ff September 23 38 141,250 261023 LST Project Staff October-23- 38 141,250 30113 WterDedctios Kiam RA -- 26 100,000 310124 Water Deductions Kilama RAP 290224 Water Deductions Kilama RAP 26 100,000 310324 Water Dedu 25 100,000 300424 Water Deductions Kilama RAP 26 100,000 310124 SACC 26jet 10f an2 0,000 290224 SACCO projects staff Feb 24 30,000 310324 SACCO projects staff Marh28 30,000 300424 SACCO projcssafArl28 30,000 05fi24 SACCO projects Staff May 2024 ---20,-- 280624 SACCO projects Staff Jun e 2024 73 230,000 211223 py23ckdlama Ronald 622 230,000 201223 Radio Talk Show for Stake Holders64 2,237 50923 PV 0625 2,330,000 50923 Pv 09u Grievance Facilitation Arrears 141123 Pv 12 Jackie A (Reahlocation of electric cablswt ih of way) 3821 2,0000 31083 P 57 Teakwo I (facilitation duning security meeting during stake holder meeting) 223 830,000 210923 Pv 12 Funds for stakeholder engagement 1,120 4,200,000 2i90823 Meals during Stakeholder Engagement 405 1,9,0 2583Rdio Talk Show for Stake Holder __ 9 4 215 1,893,48 201223 Consumable RAP Offices 66 9m o 290224 Stake Holders Engagement 6360 2,369,000] 310823 Pv 57a Stakeholders engagement Karuma Project 6,381 2 70,000 Page 28 Integrated Water Management and Development Project (IWMDP) Project ID No: P63782. Financial Statements for the year ended 30s" June 2024 DATE PARTIGUALRS A Amount Amount USD UGX 280524 RAP Salaries & Deductions for May 2024-Adjumani 1,201 4,584,000 180624 RAP Salaries & Deductions for June 2024Adjumani 1,440 5,348,000 280624 NSSF CORP CONTR PROJECT STAFF June NSSF Corporation Contribution for Project Staff- Mbale 122 453,600 280624 WAGES PROJECT STAFF June Gross Wages for Project staff- Mbale 1,222 4,536,000 280624 PROJECT STAFF ALLOC MAY 2024 May NSSF Corporation Contribution for Project Staff-Mbale 122 453,600 280624 PROJECT STAFF ALLOC MAY 2024 1,222 4,536,000 280624 VR4,MARAKA Stakeholders meeting Expenses WSSP Orientation Workshop- 4,192 15,930,000 Mbale To 124,630 467,071,105 SCHEDULE; II: IDA contribution to Aid Environment ood Non-consutin services Consultin services trainin and O erational costs Amount Amount -Total- 138826 17 235 64 687 151 SCHEDULE;I: IDA CONTRIBUTION SHAH Amount Amount "n_USD UGX SHAHavireoen 26,61 10,51 SHAH Consultant nvoice 06-WHT 418 113668 Total 31551 119,44 38 SCHEDULE; IV: IDA CONTRIBUTION WORLDWiDE FUND Amount Amount USD UGX i 06 48,3 182,420 9 World Wide un t2009 8 336,784 World Wide Fund for Nature-Arushe i ,3 3579,003 WorldkideFn o aueu 9,471 35,240,965 -Totl 897 3 317,05784 SCHEDULE; V: IDA CONTRIBUTION -CHINA COMMUNICATION Amount Amount USID UGX China C un o ade dumni 2,508,468 9,603,043,731 China Communications Co. advance Adjumani 630306 2,412,971,203 China Communications Co. advane-Mbale , 1 20 ,95 China Communications Co. advance-Mbale 75,938 3,04,593 Total 795,938 3,047,050,338 7,097,710 27,171,808,231 Page 29 Integrated Water Management and Development Project (IWMDP) Project ID Na: P63782. Financial Statements for the year ended 30t June 2024 SCHEDULE; VI: IDA CONTRIBUTION-IDENYZ .Aou Amount DENYS Invoiceo0 Euro U _ DENYS nvoice 05 Ux 2,274,745 8,484,798,999 DENYS Involc 06 Euro __________________________________3,365,194 12,562,112,053 DENYSInvoice 07 Eux 100,999 376,724,442 DENYS Invoice 07_Urox 4,074,610 15,358,548,241 DENYS invoice 07-f LJx-uro-__________ 124,778 470,330,665 DENYS Invoice 08 ur _________________ 758,472 2,846735,822 Invoice 08 Euro 23,385 87,694,536 NYS nvoice 09 U 535,171 2,041,922,437 915,801 60,288,541 NYS Invoice 10 Euro 81,985 319,494,55 TO0TAL IDA 27783 6'- SONTRIBUTION TO THE PROJECT Amout Amount DIRECT PAYMENTS USD UGX GOPA itchner Invoice D211062 47,166 173,293,703 GOPA Fitchner Invoice AR001461 73,823 277,041,461 GOPA Fitchner Invoice AR02029 163,744 614,497,847 GOPA Fitchner Invoice AR002029 209,107 786,094,134 GOPA Fitchner Invoice AR 129,962 488,564914 GOPA Fitchner nvoice AR001999 0,4,5 D_ORA Fitchner Invoice AR002504 202,000 p59,3 78,431 GOPA Fithner Invoice AR002504 233,786 89,182 GOPA Fitchner Invoice AR002759 32,742 124,069 GOPA Fitchner Invoice AR0300 21,261 81,235,722 GOPA Fitchner Invoice ARO03463 198,483 738,892,706 Soqea Satom IC 04 205,152 763, olq', I '' _ I I l I __I______1______ 2,600,925 9,647586,061 Socea SatomIPC5 UGX 501,371 1,888,058,080 Socea SaturniPCs usx-U 243,585 917,289316 So ea Satom IPC 07 UR1,02R,4 3870,478,042 So a Sto PC07 DX481,849 1,826,911,800 So ea Satom IPC 06 FU 800U So ea Satom IPC 08 FUR 841,157 1 3,216,021,110 Soga Sato IPC 08 UG 766,788 2,995,999,966 So ea atom PC 08 UR 352,228 1,376,230,285 So ea atr IPC 09 FUR ____ 541,317 2050,487,28 Sogea Satom IPC 09 UGX 7,285 So ea Satom JPC 10 EUR 259,613 983,392,986 So ea Sato 3PC I UGX ,457 17 03 035,948 SoTAL KfG 219,659 824,967,826 TOTAL K (W 9986P373 37702a9 g 0 3 Page 1 30