11 II II REPUBLIC OF ZAMBIA MINISTRY OF MINES AND MINERALS MINERAL DEVELOPMENT ZAMBIA MINING AND ENVIRONMENTAL REMEDIATION AND IMPROVEMENT PROJECT (ZMERIP) KABWE MUNICIPAL COUNCIL PROJECT IMPLEMENTATION UNIT (KMC- PIU) FINANCIAL STATEMENTS FOR TEI E FINANCIAL PEl Ol) JANUARY 2023 TO 30t" JUNE 2024 Ainistry of Mines and Minerals Developient ZMERIP Kaiwe Municipal CounciI - Project Inplementation Unit (KMC-PIU) Finrancial Statenents.for the Eighteen Months Period January 2023 to 30' June 2024 Table of Contcnts Statement of M aniageern nt's Respionsibilities.. .......................................-............ 2 Statement of Utilisation of Funds................................. . . ..... """"""3 Notes to the Staternent of Sources and Utilisation of finds..................---------------- . Appendix 1: Non-Current Assets......................---- .... . - - . -. --.-...................----14 IIE Ministly of Mines and Alinerals Development ZMERIP Kabwe lunicipal Council - Project Implementation Unit (KAC-PIU) Financial Statements for the Eighteen Months Period .Janury 202.3 to 301h June 2024 Statement of Management's Responsibilities in the Preparation of the Financial Statements The Permanent Secretary. Ministry of Mines and Minerals )evclopmcnt (MMM)), is responsible for the preparation the Statement of Sources and Utilisation of funds for Zambia Mining and Environmental Reiediation and improvement Project - Kabwe Municipal Council Implementation Unit (ZMERIP-KMC) under the Ministry of Mines Development which gives a true and fair view of the state of affairs of the Zambia Mining and Environmental Remediation and Improvement Project - Kabwc Municipal Council. In preparing the Statement of Sources and Utilisation of Funds, the Project Managemnti: * Selects suitable accounting policies and then applies them consistently, Makes judgement that are reasonable and prudent, and Follows International Public Sector Accounting Standards (IPSASs) Cash Basis of Accounting. The Statement of Sources and Utilisation of Funds is prepared in accordance with International Public Sector Accounting Standards (IPSASs) - Cash Basis of Accounting. The Project Management is responsible for ensuring that the ZMERIP-KMC under the Ministry of Mines Development keeps proper accounting records, registers and other relevant documents which disclose with reasonable accuracy at any time the financial position and activities of the Project as required by the Financing Agreement and Sub Agreement. Management is responsible for taking reasonable steps for the prevention of errors, fraud and other irregularities. The Project Management is also responsible for the systems of internal controls designed to provide reasonable, but not absolute assurance as to the reliability of the financial statements and to adequately safeguard, verify and maintain accountability for assets, and to prevent and detect material misstatements. The systems are implemented and monitored by trained personnel with appropriate segregations of authority and duties. Nothing has come to the attention of the Project Management to indicate that any material breakdown in the functioning of these controls, procedures and systems has occurred during the year under review. In the opinion of Project Management, the Statement of Sources and Utilisation of Funds are drawn up so as to present fairly the financial activities for the eighteen (18) months period 1s January 2023 to 300* June 2024. Signed on behalf of the Project Management by: Kabeta M. Hapenga ()r) Permanent Secretary Ministry of Mines and Minerals Development D a e . .. . . . . . . . . . . . . . . . . . . . . . .2 2 Minisury of Mines and Minerals Developnent ZMERIP Kabwie Afionicipal Council - Project Injilementation Unit (KMC-PIU) Financial Statements for the Eighteen M1onths IPeriod Janiary 2023 to 301' June 2024 Independent Auditor's Report STAN) No.7951 IAILE SELASSIE AVENUE, LONGACRES P.O. BOX 50071 LUSAKA, ZAMBIA E-mail: auditorg()ago.gov.zm Website: www.ago.gov.zm Telephone: +260252611/252771 To the Permanent Secretary - Ministry of Mines and Minerals Development Report on the Audit of the Financial Statements Opinion I have audited the financial statements of the Zambia Mining Environmental Remediation and Improvement Project - Kabwe Municipal Council Project Implementation Unit (ZMERIP-KMC PIU), which comprise the Statement of Sources and Utilisation of Funds for the eighteen (18) months period ended 30 June 2024 and a summary of significant accounting policies and other explanatory information on pages 6 to 15. In my opinion, the accompanying financial statements present fairly, in all material respects, the financial affairs of the ZMERIP - KMC PIU as at 30th June 2024, in accordance with International Public Sector Accounting Standards (IPSASs) - Cash Basis of Accounting. Basis for Opinion I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAls). My responsibilities under those standards are further described in the Auditor's Responsibilities for the audit of the Financial Statements section of my report. I am independent of the ZMERIP - KMC PIU in accordance with the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics together with the ethical requirements that are relevant to my audit of the financial statements in Zambia, and I have tilfilled my other ethical responsibilities in accordance with these requirements and the INTOSAI Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. Key Audit Matters Key audit matters of the audit are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. I have determined that there are no key audit matters to communicate in mly report. 3 11 it i1inisir of MIines and Aineral Development ZMIERiP Kabive Municipal Council - Project lmpdemerntation Unit (K,VC-P10) Financial Statements fer the Eig/htn Months Period JauarV 2023 t J IZesponsibilitics of MNnngement rind Thow Charged ith Goiernance for the Financial Sinments fiManagement is responsible for the preparation and fair presentation of the financial statements in accordance with International Public Sector Accounting Standards (IPSAIs) - Cash 3asis of Accounting. and for such internal control as management dctermincs is necessary to enable the preparation of Financial statements that are free from material misstatement, whether due to fraud or error. Those charged with governance arc responsibic for overseeing the project's financial reporting process. Auditor's Responsibilities for the Audit of the Financial Statements My 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. 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 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 ISSAIs, I exercise professional judgment and maintain professional scepticism 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 controls. * 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 the Project's internal controls. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management. * E1"vaU1.1ate the overall presentation, structure and content of (Ie ti nancial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves tair presentation. L liiiitry of M (ine (1 inerlk DeelIOPentr2 ZAIERIP Kahwe funicipal Council - Project mn tatIC ion (/n it (KIC-PilU) Fiauniail Sta,tcveint% for the EfigenontI h er .24 I conient e wica ith e I h duar!c with governane regarding. amng othcr malers. the planned scopc and timing of the alldil and significant adil ndings includlinv any significant deficiencies in internal Control that I ilenlif dIuing i alulit. I also provil those chargc d nit i govcrnment with a stalenent that l have compiled with relevant ethical requircments regarding independence. and to ComIIIIIITnicatc withll all reintionships and other mallers that may rcasonahly he thought to hear on my iidependcelCC. and vheire tpplicnble related sa fe guards. Dr. Ron N. Mwambwi\a - FCMA, FZCA, CGMA, CFE Acting Auditor General gi // . OFFICE OF TIIE AUDITOR GENERAL ADat: .................... Ministy of Mines and Minerals Developnent ZMERIP KabweAMunicipal Council - Project Implenentation Unit (KMC-PIU) Financial Statements for the Eighteen Months Period Jaiuary 2023 to 301' June 2024 Statement Sources of Utilisation of Funds 2023/2024 2022 Cumulative Notes K ISS K S$ K US$ Opening Cash / Bank Balance 3 16,416,440,49 914,546.70 16,014,408.38 960,602.28 1,648.36 159.76 Receipts from IDA 4.1 27,194,906.52 1,173,000.23 4,069,104.67 240,287.46 64,231,492.96 3,897,977.98 Direct Paiments 4.2 136,865,856.49 5,664,937.14 16,583,005.77 986,968,47 196,252,917.60 9,591,412,17 Funding PCU & Other Receipts 4.3 593,098.48 29,428.75 619,842.20 34,930.26 2,436,142.97 154,566,69 Total Income 181,070,301.98 7,781,912.82 37,286,361.02 2,222,788.47 262,922,201.89 13,644,116.60 Less: Utilisation of Funds Component 1.1 Remediation of Contamined Hotspots and Improvement of Environmental Infrastructure 5 147,412,804.19 6,197,118.62 19,974,725.78 1,181,778.80 177,996,514.89 8,068,472.25 Component 3.1 Reducing Environmental Health through Local ised Interventions 6 9,270,837.26 394,033.96 1,067,152.27 59,804.44 60,763,869.21 3,957,380.80 Component 3.2 Support to local income generation, livelihood and public awareness activities 7 6,437,261.70 299,684.52 755,699.31 44,622.07 8,260,013.95 413,759.40 Component 4: Project Monitoring and Evaluation 8 790,225.25 39,375.09 382,471.01 22,036.46 5,048,838.54 341,323.59 Total Expenditure 163,911,128.40 6,930,212.19 22,180,048.37 1,308,241.77 252,069,236.59 12,780,936.04 Surplus /Deficit for the period 17,159,173.58 851,700.63 15,106,312.65 914,546.70 10,852,965.30 863,180.57 Exchange GainL( Loss) 10 4,378,943.55 1,310,127.84 - 10,685,151.83 - 11,479.93 Net Cash Available 21,538,117.13 851,700.63 16,416,440.49 914,546.70 21,538,117.13 851,700.64 Represented by Cash and Cash Equivalent Cash & Bank Balances 9 21,538,117.13 851,700.63 16,416,440.49 914,546.70 21,538,117.13 851,700.64 Si nature . ................ Signature:. Name:... Name:.. .............. Project Coordinator -KMC Town Clerk- KMC Date... 2024 at:. ........................2024 Sgaue ...Signatr:.. .. ............ Na : lic: ....Nm... National Project Coordinator- ZMER1IP Permanent Secretairy - IMMMDl) Date:.................. 2024 Date:.. ................................. 2024 6 Ministry of Mines and Minerals Development ZMERIP Kabie lunicipal Council - Project Implementation Unit (KMC-PIU) Financial Statements for the Eighteen Months Period January 2023 to 30' June 2024 Notes to the Statement of Sources and Utilisation of Funds 1. Background The Zambia Mining Environmental Renediation and lmprovcmcnt Project (ZMERIP) under the Kabwe Municipal Council (KMC) is financed through the International Development Association (IDA), Credit Financing. The ZMERIP Project objective is to reduce environmental health risks and lead exposure to the local population associated with the mining sector in critically polluted areas and improve capacity of key institutions for risk management. To achieve the above objectives, the Project put in place four (4) Components to carry out the Project activities, of which Kabwe Municipal Council - Project Implementing Unit (KMC- PIU) was to implement activities in Component 1.1, 3 and 4 of the Financing Agreement. The other Component were implemented by Zambia Environmental Management Agency (ZEMA) and the ZMERIP Project Coordinating Unit (PCU). On 9th May 2017, the Government of the Republic of Zambia and the International Development Association (IDA) signed a Financing Agreement to make available to the Government a credit in the amount equivalent to US$65.6 million for purposes of financing the Zambia Environmental Remediation and Improvement Project (ZMERIP). Based on the Financing Agreement dated 291 May 2017, a subsidiary Grant Agreement was signed on 3r November 2017 between the GTRZ and Kabwe Municipal Council, proceeds of the credit amounting to US$16 million was for undertaking part of Components 1, 3.1 and 4 of the main agreement as detailed below, further the Project was extended to 30th June 2024 on the same Financial Agreement terms. i. Component 1.1: Remediation of Contaminated Hotspot and Improvement of Environmental Infrastructure (USS29.6 million) The Component will finance remediation activities and supporting environmental infrastructure in Kabwe and Copper belt Province that would be prioritized based on a standard set of (social, environmental and economic) criteria including assessment of environmental health risks. Specific activities under the Kabwe Municipal Council are remediation of contaminated hotspots in Kabwe and other selected areas, and construction and improvement of associated environmental infrastructure. ii. Component 3.1: Reducing Environmental Health Risks through Localised interventions (US$6.0 million) The Component will support activities under Municipal Councils of Kabwe, Kitwe, Muilira and Chingola I I in environmental related services, such as waste management; clean drinking water; medical interventions for children and women exposed to lead containation, and agricuttural soil productivity due to acidic exposure from Sulphur dioxide emission from the past copper simelting operations. Specific support to Kubwe focus on: 7 Ministiy of Mines and Minerals DevelopInent ZMERIP Kabie Municipal Council - Project Implementation Unit (KAfC-PIlU) Financial Statements for the Eighteen Months Period .Jaiuy 202.? to 301h June 2024 a) Strengthening decentralised health and education interventions to reduce environmental health associated with chemical contamination, training of staff, and capacity building of local, District, Provincial and Central Government hospitals in the targeted areas. b) Provide Sub-project Grants to beneficiaries with the Municipality to carry out Sub-project consisting of income generation and job creation activities in the areas. iii. Component 4: Project Monitoring and Evaluation (US$4 million) Specific activities under Kabwe Municipal Council include: * Financing of Operating costs and other costs associated with Project coordination * Providing Technical Assistance for the implementation of the Project * Training of Project Staff and other capacity building for Project implementation Carrying out of monitoring and evaluation activities on the Project. The Project is divided into preparatory phase and implementation phase. During preparatory phase, running from year 1 (2016) to year 2 (2017), focus was on setting up administration arrangements including Project Management Consultancy. The Project implementation phase is from year 3 (2018) to year 7 (2024) of which the Project embarked of undertaking activities under Components 1.1, 3.1 and 4 as at 30h June 2024. The Project was extended for a two (2) year period ending 30th June, 2024. 2. Significant accounting principles (i) Basis of preparation of the statement of the Sources and Utilisation of Funds The Statement of Sources and Utilisation of Funds is prepared on a cash basis under the historical cost convention and in accordance with International Public Sector Accounting Standards (IPSASs) Cash Basis of Accounting. The cash basis of accounting differs from the generally accepted accounting principles in that, transactions and other events are not recognised when they occur but when cash or its equivalent is received or paid. (ii) Accounting Period The accounting period is from 1st January 2023 to 30t1 June 2024. (iii) Sources of Funds Sources of funds represent the amounts received from the World Bank in the accounting period of 1V January 2023 to 30h June 2024. (iv)Utilisation of Funds Utilisation of funds represents amounts paid during the accounting periods. No provisions are made for accrued expenses. Expenses, apart from advances, are recognized at the time they are paid; advances are expensed when they are retired. 8 lb Ministry of Mines and Minerals Development ZMERIP Kahwe Municipal Council - Project Inplenteitation Unit (KMC-PIU) Financial Statentits for the Eighteen Months Periodl January 2023 to 3Ph June 2024 (v) Assets All Assets, including those ol a capital nature are expenscd at thc tin of acquisition; the registers for fixed assets acquired during the period are kept at the Project impicernctation Unit and are presented separately as appendices to these financial slatements. (vi)Translation of Foreign Cuiirrencies Transactions during the year in currencies other than the United Stated Dollars arc converted into US Dollar using the first in first out rates provided by the Bank of Zambia; bank balances expressed in currencies other than the dollar at the year-end are translated into dollar at the ruling rate then. The resulting difference fi-om the conversion and translations are charged to the Statement of Sources and Utilisation of Funds as losses or gains (vii) Exchange Rates The exchange rate used for translating 1 US$ to K24.7183 was used to convert closing balances as at 30t June 2024. 3. Opening Cash Balances 2023-2024 2022 DETAILS K USS K US$ ZMERIP Kabwe BOZ US$ 15,619,730.97 864,214.75 15,400,112.46 923,927.29 ZMERIP Kabwe INDO - Zambia Bank 796,709.52 50,331.95 614,295.92 36,674.99 ZMERIP Kabwe INDO-Zambia Bank - - -- Transfer from BOZ not Reflected in the Kwacha account - - -- Closing cash and Bank Balances 16,416,440.49 914,546.70 16,014,408.38 960,602.28 Less salaries borrowed from Projec funds Adjusted Cash abd Bank Balances 16,416,440.49 914,546.70 16,014,408.38 960,602.28 9 Ministry ofAMines and Mineras Deielopnentj ZMERIP Kabwe liunicipal Counicil - Project Implemeiitation Unif (KMC-PIU) Fiiiancial Siafeent,,s*for thie EighteLen Alonflis Periodl Janiiary 2023 to 3011' June 2024 Notes to the statement of sources and Utilisation of funds (Coninued) 4. Receipts 4.1 Reccipts froi IDA These were withdrawals from the World Bank Loan Anount 2023-2024 2022 Cumulative Application No. K US$ K US$ K US$ ZMERIP-KMC 001 - 034 32,967,481.77 2,484,690.29 ZMERIP KMC 035 666,600.96 39,218.79 666,600.96 39,218.79 ZMERIP KMC 036 435,637.02 23,609.23 435,637.02 23,609.23 ZMERIP KMC 038 661,284.62 36,250.83 661,284.62 36,250.83 ZMERIP KMC 040 363,639.66 20,740.57 363,639.66 20,740.57 ZMERIP KMC 041 220,325.27 12,905.43 220,325.27 12,905.43 ZMERIP KMC 043 276,799.23 17,526.01 276,799.23 17,526.01 ZNERIP KMC 042 328,657.76 20,809.52 328,657.76 20,809.52 ZMERIP KMC 044 140,908.67 8,921.87 140,908.67 8,921.87 ZMERIP KMC 045 71,303.00 4,514.67 71,303.00 4,514.67 ZMERIP KMC 048 900,933.60 55,612.47 900,933.60 55,612.47 ZMERIP KMC 049 3,014.89 178.07 3,014.89 178.07 ZMERIP KMC 051 71,863.74 3,918.80 71,863.74 3,918.80 ZMERIP KMC 050A 878,423.18 45,382.24 878,423.18 45,382.24 ZMERIP KMC 052 280,948.66 14,358.29 280,948.66 14,358.29 ZMERIP KMC 053 300,497.82 14,733.68 300,497.82 14,733.68 ZMERIP KMC 055 277,474.55 14,680.96 277,474.55 14,680.96 ZMERIP KMC 057 1,125,663.24 64,089.96 1,125,663.24 64,089.96 ZMERIP KMC 058 1,276,887.37 68,828.22 1,276,887.37 68,828.22 ZMERIP KMC 060 3,057,007.15 153,279.54 3,057,007.15 153,279.54 ZMERIP KMC 063 897,751.56 42,658.46 897,751.56 42,658.46 ZMERIP KMC 066 1,466,897.53 68,114.69 1,466,897.53 68,114.69 ZMERIP KMC 068 1,135,666.75 49,179.03 1,135,666.75 49,179.03 ZMERIP KMC 070 1,115,670.48 44,734.54 1,115,670.48 44,734.54 ZMERIP KMC 072 1,530,656.71 58,566.64 1,530,656.71 58,566.64 ZMERIP KMC 074 3,374,905.24 125,541.90 3,374,905.24 125,541.90 ZMERIP KMC 078 1,614,025.51 64,250.05 1,614,025.51 64,250.05 ZMERIP KMC 084 2,004,179.79 77,130.71 2,004,179.79 77,130.71 ZMERIP KMC 080 4,308,420.65 169,616.85 4,308,420.65 169,616.85 ZMERIP KMC 090 2,477,966.61 93,935.67 2,477,966.61 93,935.67 TOTAL 27,194,906.52 1,173,000.23 4,069,104.67 240,287.46 64,231,492.96 3,897,977.98 10 Ministry of Mines and Minerals Developnent ZMERIP Kabve Municipal Council - Project Implementation Unit (KMC-PIU) FMancial Statements for the Eighteen Months Period January 2023 to 30'" June 2024 4.3 Funding for Salaries from PCU and other Receipts 2023-2024 2022 Cumulative Details K US$ K US$ K US$ Salaries reimbursed for Jan to May 2019 - - 1,026,740.00 79,197.07 Refunds and Retirements of Funds 619,842.20 34,930.26 991,564.20 63,391.13 Refunds and Retirements of Funds 581,498.48 28,876.21 581,498.48 28,876.21 Refunds and Retirements of Funds 11,600.00 552.54 11,600.00 552.54 Total 593,098.48 29,428.75 619,842.20 34,930.26 2,611,402.68 172,016.95 5. Component 1.1: Remediation of Contaminated Hotspots and Improvement of Environmental Structure 2023-2024 2022 Cumulathe Details K US$ K US$ K USS Goods 42,830.00 2,066.55 130,291.20 8,160.98 1,484,885.76 145,714.06 Works 141,072,695.11 5,891,210.98 15,817,041.44 946,204.93 142,514,750.87 6,945240.44 Consultancy 4,886,717.87 235,318.26 3,556,951.11 199,963.57 6,328,773.63 642,597.52 Operations 1,410,561.21 68,522.83 470,442.03 27,449.3069 2,852,616.97 142,538.17 Total 147,412,804.19 6,197,118.62 19,974,725.78 1,181,778.78 177,996,514.89 8,068,472.23 12 Ministry of Alines and Minerals Development ZMERIP Kabwe Municipal Council - Project Inplenentation Unit (KMC-PIU) Financial Statements for the Eighteen Months Period January 2023 to .ti June 2024 4.3 Funding for Salaries from PCU and other Receipts 2023-2024 2022 Cumulative Details K US$ K US K USS Salaries reimbursed for Jan to May 2019 - 1,026,740.00 79,197.07 Refunds and Retirements of Funds 619,842.20 34,930.26 991,564.20 63,391.13 Refunds and Retirements of Funds 581,498.48 28,876.21 581,498.48 28,876.21 Refunds and Retirements of Funds 11,600.00 552.54 11,600.00 552.54 Total 593,098.48 29,428.75 619,842.20 34,930.26 2,611,402.68 172,016.95 5. Component 1.1: Remediation of Contaminated Hotspots and Improvement of Environmental Structure D l K 2023-2024 2022 Cumulative Details K USS K US$ K USS Goods 42,830.00 2,066.55 130,291,20 8,160.98 1,484,885.76 145,714.06 Works 141,072,695.11 5,891,210.98 15,817,041.44 946,204.93 142,514,750.87 6,945240.44 Consultancy 4,886,717.87 235,318.26 3,556,951.11 199,963.57 6,328,773.63 642,597.52 Operations 1,410,561.21 68,522.83 470,442.03 27,449.3069 2,852,616.97 142,538.17 Total 147,412,804.19 6,197,118.62 19,974,725.78 1,181,778.78 177,996,514,89 8,068,472.23 12 Ministry of Alines and Mineral Deivclopment ZMERIP Kabwe AfMiciia Cunil - Project InIplenentation Unift (KAC-PU) Financial Statements for the Eighfeen Anths Perid .lanuary 2023 to 3fh June 2024 Notes to the Statement of Sources nnd (illisiaion of Funds (Continued) 6. Component 3.1 Strengthening Decentralized Health Interventions to reduce Environmental Hlealtli 2023-2024 2022 Cumulative Details K US$ K USs K USS Goods 6,173,365.43 256,127.04 485,679.83 27,021.29 50,279,184.71 3,142,373.16 Works - - Consultancy - - 2,512,283.48 140,118.29 Operations 3,097,471.83 137,906.92 581,472.44 32,783.15 6,905,248.75 375,037.63 Total 9,270,837.26 394,033.96 1,067,152.27 59,804.44 60,763,869.21 3,95780.80 7. Component 3.2 Support to local income generation, livelihood and public awareness activities in targeted areas of municipalities in Kabwe, Kitwe, Chingola and Mufulira 2023-2024 2022 Cumulative Details K US$ K US K USs Goods 480,748.00 23,125.85 45,300.00 2,729.55 564,314.00 28,192.19 Works - - _______ Consultancy 383,794.28 18,500.76 - 383,794.28 18,500.76 Operations 5,572,719.42 258,057.91 710,399.31 41,892.52 7,311,905.67 367.066.44 Total 6,437,261.70 299,684.52 755,699.31 44,622.06 8,260,013.95 413,759.39 13 Ministry of Mines and Minerals Development ZMERIP Kabwe Municipal Coun,,cil - Project Implementation Unit (KMC-PIU) Financial Statenents for the Eighteen Months Period January 2023 to 30' June 2024 Notes to the statement of sources and Utilisation of funds (Continued) 8. Component 4 Project Management and Evaluation 2023- 2024 2022 Cumulative Restated Details - K US$ K US$ K US$ Salaries & Wages . . . - 792,568.80 57,160.57 Email and Internet 49,185.00 2,432.23 13,130.01 766.32 129,305.01 9,872.10 Communication 19,200.00 970.28 12,750.00 743.78 43,250.00 4,443.10 Newspapers 7,798.00 400.17 3,207.00 187.89 21,919.00 3,320.46 Electricity & Water 14,000.00 755.65 18,500.00 1076.10 58,123.06 5,399.35 Office cleaning materials 60,745.00 2,930.03 14,106.00 791.61 90,945.00 6,861.30 Fuel and Lubricants 95,000.00 4,472.90 50,000.00 2,821.80 440,196.75 26,997.53 Motor Vehicle Servicing 106,640.58 5,322.50 17,591.58 1,058.52 300,917.85 24,375.75 Insurance - Motor vehicles, Buildings & Equipment 36,071.86 1,721.42 31,057.23 1,834.12 120,127.82 10,153.06 Progress Monitoring - - 22,000.00 1,647.20 Procurement - - 463,027.52 39,555.92 Miscellaneous / Other costs 2,600.00 164.25 8,976.00 543.76 75,788.65 5,706.85 Audit fees - - 9,409.00 711.41 Advertising - - 78,310.62 5,972.01 Stationary 10,460.00 503.93 17,622.00 1,076.13 139,940.00 10,512.69 Office entertainment 36,700.00 1,869.02 24,000.00 1,399.56 140,966.62 8,341.36 Conferences, Seminars and Workshop - - 134,750.72 9,765.96 Community Sensitization - - 29,580.00 2,419.82 Bank Charges 30,892.39 1,452.18 2,467.90 145.03 92,769.43 5,585.66 International and Local Travel 202,608.00 10,325.26 169,063.29 9,591.87 1,134,216.29 78,386.56 Professional Subscription - - 4,800.00 392.01 Capacity Building 107,484.42 5,538.67 - - 217,865.30 14,278.87 Office furniture and Equipment - - 340,494,00 24,073.86 Office Equipments Maitenance 10,840.00 516.60 - - 90,964.02 5,012.72 Less salaries borrowed from project funds - - - - 175,260.00 - 17,450.27 Adjusted Amount 790,225.25 39,375.09 382,471.01 22,036.48 4,796,975,46 343,495.27 14 I M1inistr),o Mines and Minerals Development ZMERIP KabweAMutnicipal Council - Project Indententation Unit (KMC-PIU) Financial Statements.for the Eghlteen Months Period Januay 2023 to;TOIh,IJune 2024 Notes to the statement of sources and Utilisation, of fun(is (coninled) 9. Cash and Bank Balances The Exchange rate used for translating I US$ to Kwacha used to convert closing balance as at 30"' June 2024, was K24.7183 and the kwacha is translated to US$ at K26.653 and 126.2433 the rates at which it was translated at the time of transfer from the designated account. 2023-2024 2022 D)ETAILS K USS K USS ZMERIP Kabwe BOZ US$ 13,279,041.04 537,214.98 15,619,730.97 864,214.75 ZMERIP Kabwe INDO - Zambia Bank 386,086.09 14,485.65 796,709.52 50,331.95 ZMERIP Kabwe INDO-Zambia Bank 7,872,990.00 300,000.00 - - Transfer from BOZ not Reflected in the Kwacha account -_- - Closing cash and Bank Balances 21,538,117.13 851,700.63 16,416,440.49 914,546.70 Less salaries borrowed from Projec funds - - Adjusted Cash abd Bank Balances 21,538,117.13 851,700.63 16,416,440.49 914,546.70 10. Exchange Differences The resulting difference from the conversion and translations are charged to the Statement of Sources and Utilisation of Funds as losses or gains. The closing balances were translated using the bank rate of ZMK25.7103 as at 30th June 2024. 2023 -2024 2022 Details K US$ K US$ Opening Balance 16,416,440.49 914,546.70 16,014,408.38 960,602.28 IDA Receipts 27,194,906.52 1,173,000.23 4,069,104.67 240,287.46 Direct Payments 136,865,856.49 5,664,937.14 16,583,005.77 986,968.47 Refunds/retirements 593,098.48 29,428.75 619,842.20 34,930.26 Total funds available during the year 181,070,301.98 7,781,912.82 37,286,361.03 2,222,788.47 Less total Expenditure for the year 163,911,128.40 6,930,212.19 22,180,048.37 1,308,241.77 Surplus 17,159,173.58 851,700.63 15,106,312.65 914,546.70 Actual Bank Balance 21,538,117.13 851,700.63 16,416,440.49 914,546.70 Exchange Gain / (Loss) - 4,378,943.55 - 0. 00 - 1,310,127.84 0.00 15 Ministry of Miies and Minerals Developnent ZMERIP Kabwe Municipal Council - Project Iiplenentation Unit (KMC-PIU) Financial Statements for the Eighteen Months Period Jauinar 2023 to 30'h June 2024 11. Post Closure Transactions These are transactions undertaken after closure date of 2811 June 2024. The summary of these transactions is shown in the table )clow. Also attached is the Bank balances as at 3 1" October 2028. SUMMNIARY OF POST PROJECT CLOSURE TRANSACTIONS BY < 2024 Details ZMW USD $ Component I.I: Works 65,887,885.55 2,524,832.69 Component 1.1: Consultancy 1,855,410.96 70,267.64 67,743,296.51 2,595,100.33 Component 3.1: Goods 2,363,671.31 89,918.81 Component 3.1: Operations 802,351.72 30,468.14 3,166,023.03 120,386.96 Component 3.2: Goods 53,835.00 2,051.38 Component 3.2: Operations 602,202.87 22,944.99 656,037.87 24,996.37 Component 4: Bank Charges 4,174.73 159.45 Component 4: Cost of Local Travels 156,027.65 5,962.83 160,202.38 6,122.28 ITotal Expenditure 71,725,559.79 2,746,605.93 POST CLOSURE CASH AND BANK BALANCES AS AT 31 OCTOBER 2024 Details ZMW USD S I Opening Balance BOZ 13,279,041.04 537,214.98 OPening Balance INDO BANK 8,259,076.09 314,485.65 Direct Payments 49,408,340.48 1,894,905.30 Exchange Gain 779,102.18 Total Cash Available 71,725,559.79 2,746,605.93 Less: Utilisation of Funds (Expenditure) Component 1.1 67,743,296.51 2,595,100.33 Component 3.1 3,166,023.03 120,386.96 Component 3.2 656,037.87 24,996.37 Component 4 160,202.38 6,122.28 Total Expenditure 71,725,559.79 2,746,605.93 Closing Balances 0.00 -0.00 16 I 11_ __ _ ��� �I1i ���� °' ^о �о ^в т� ^о �7 `С ^zt z7 'b -С �о т1 т� О 1 • r� о б Q С7 С7 С7 С7 t7 С� С'� U' С7 С7 !, Гтr �� С7 С7 С7 С7 м b b b b b С! b b Ы b b � = � � � � � � � С � �, С С С С � � �" с'бб с�б t�б � , � 'О 'С3 � � � i.� tr с� � м� Н F� Е� Н Е� (� Е� Е� Н Е-а Н Е- Е-� Е-� -. 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