REPUBLIC OF KENYA OFFICE OF THE AUDITOR-GENERAL Enhancing Accountability REPORT OF THE AUDITOR-GENERAL ON KENYA WATER SECURITY AND CLIMATE RESILIENCE PROJECT (GRANT NO. TFOAO761A AND CREDIT NO.5268/5674/7423-KE) FOR THE YEAR ENDED 30 JUNE, 2024 STATE DEPARTMENT FOR IRRIGATION OFFICE OF TH1E AUDITOR GENERAL P. O. Boi 300.S4 - 00100, NAIROBI REG I STRY KENYA WATER SECURITY AND CLIMATE RESILIENCE PROJECT MINISTRY OF WATER, SANITATION AND IRRIGATION STATE DEPARTMENT FOR IRRIGATION PROJECT GRANT NUMBER TFOAO761A/CREDIT NUMBER 5268/5674/7423-KE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2024 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) (Leave this page blank) Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Table Contents Page 1. A cronym s and D efinition of Terms....................................................--.--.---..---..-............................ ii 2. Project Information and Overall Performance............................**..****************.--------...---....-.......... V 3. Statement of Performance against Project's Predetermined Objectives................................xi 4. Statement of Project Management Responsibilities esponsibilities------..----...-.----.. ---... ................XiX 5. Report of the Independent Auditor on Financial Statements for Kenya Water Security and C lim ate R esilience .............................................................................ilience.-..-.-.-....-....-........................... x ii 6. Statement of Receipts and Payments for the year ended 30th June 2024...................... The accounting policies and explanatory notes to these financial statements are an integral part of the financial statem ents......e..me..n.ts...................................... -.. ----. --.-. ------.. ---.2---..--...-.......................2 7. Statement of Financial Assets and Liabilities as at 30th June 2024...........................................3 8. Statement of Cashflow for the year ended 30th June 202402.................................................... 4 9. Statement of Comparison of Budget and Actual amounts for year ended 30th June 2024.... 6 10. Significant Accounting Policies.................................... 11. Notes to the Financial Statem ents.......................................-...-....-.---.---.-.-..----.---.---1---................ 16 12 . A nnexes ............................................Annexes... --.-.. --. -------.-4-0.. ...................................................... 40 i Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 1. Acronyms and Definition of Terms AF Additional Financing CBK Central Bank of Kenya C-ESMP Construction Environmental and Social Management Plans CRWSCP Coastal Region Water Security and Climate Resilience Project CDA Coast Development Authority ESHS Environmental Social Health and Safety FFEWS Flood Forecasting and Early Warning System FY Financial Year GOK Government of Kenya GBV Gender based Violence GRC Grievance Redress Committtee GRM Grievance Redress Mechanism Ha Hectares ICPAK Institute of Certified Public Accountants of Kenya IDA International Development Association IFAT Investment Framework Analysis tool IMF International Monetary Fund IPSAS International Public Sector Accounting Standards KES Kenya Shillings Ksh Kenya Shillings KWTF Korean-World Bank Group partnership facility Single donor Trust Fund KWSCRP Kenya Water Security And Climate Resilience Project ii Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 LNIP Lower Nzoia Irrigation Project LNISP Lower Nzoia Irrigation Scheme Phase LNIWUAS Lower Nzoia Irrigation Water Users Association LNIWUAG Lower Nzoia Irrigation Water Users Group NHIF National Health Insurance Fund NLC National Land Commision NT National Treasury OAG Office of the Auditor General PAH Project Affected House PAP Project Affected Person PDO Project Development Objectives PFM Public Finance Management. PIU Project Implementing Unit PMU Project Management Unit PSASB Public Sector Accounting Standards Board RAP Resettlement Action Plan RIC RAP Implementation Consultant SEA/SH Sexual Exploitation add Abuse/Harassment SC Sub Component SCMP Sub Catchment Management Plan VfM Value for money WB World Bank WRA Water Resources Authority Comparative FY Financial year preceding the current financial year. iii Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 (Projects to include all acronyms and Definition of terms used in the annual report and financial statements) iv Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 2. Project Information and Overall Performance 2.1 Name and registered office Name The project's official name is Kenya Water Security and Climate Resilience Project. Objective The key objective of the project is i) increase availability and productivity of irrigation water for project beneficiaries; and (ii) enhance the institutional framework and strengthen capacity for water security and climate resilience for the country Address The project headquarters offices are Nairobi, Nairobi County, Kenya. The address of its registered office is: Kenya Water Security and Climate Resilience Project, Ministry of Water, Sanitation and Irrigation, State Department for Water-Ngong Road, Maji House P.O Box 49720-00100 Nairobi Contacts: The following are the project contacts P.O. Box: Telephone: (254) 27116103 E-mail: infor@kwscrp.org Website: www.kwcrp.go.ke v Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Project information and overall performance (continued) 2.2 Project Information Project Start Date: 5th January 2012 Project End Date: 3 1st May 2025 Project Manager: Eng. Vincent N. Kabuti Project Sponsor: Ministry of Water, Sanitation and Irrigation, State Department for Water 2.3 Project Overview Line Ministry/State Ministry of Water, Sanitation and Irrigation, State Department Department of the project for Water. Project number Credit No. 5268/5674/7423-KE/TFAO761 Strategic goals of the The strategic goals of the project are as follows: project (i) To improve water security and build climate resilience by strengthening water and climate risk investment planning, preparation and implementation that is supported by an enhanced institutional framework. Summary of Project The project management aims to achieve the goals through the Strategies for achievement following means: of strategic goals (i) Increase availability and productivity of irrigation water for project beneficiaries and enhance the institutional framework and strengthen capacity for water security and climate resilience for the country. Other important The project is funded by the Government of Kenya (GOK), background information of International Development Association (IDA), KfW, Korea- World Bank Group Partnership Facility Single-donor Trust Funds Grant and the Beneficiaries. vi Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 The project total cost is US$ 176.06 million as indicated below and is to be implemented over seven years. * IDA (USD 141.32M), * Kfw (USD 16.44M), * GOK (USD 14.8M) * Korea-WB Trust Fund (USD 3.5M) * Beneficiaries (USD 1.2M) The project has seven categories as per the Financing Agreement Categoryl Goods, Category 2 Works, Category 3 Consultancy Services, Category 4 Operating Costs, Category 5 Refunds of Preparation Advance and Category 6 Unallocated, Category 7 Goods, Works, Consultancy Services and Training. Areas that the project was The project was formed to intervene in the following formed to intervene problems/gaps: (i) Component 1: Water Resource Development, SC 1.1 Water Sector Investment SC1.2 Water Investment Pipeline. (ii) Component 2: Effective Water Sector Institutions SC2.1 Support for Water Sector Transition and Reforms SC1.2 Strengthening Water Management and Planning (iii) Support for Project Implementation Project duration 12 Years vii Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Project Information and Overall Performance (Continued) 2.4 Bankers The following are the bankers for the project: (i) Designated Account-Central Bank of Kenya -Account No 1000214244. (ii) NCBA Bank -NCBA House-Account No. 1000591738. 2.5 Independent Auditor The project is audited by the Auditor General Office of the Auditor General (OAG) P.O. Box 30084 University Way, Nairobi. 2.6 Roles and Responsibilities Names Title Key qualification Respon sibilities designation CPA Ephantus Principal Secretary Bachelor of Commerce Accounting Officer Kimotho, CBS (ICPAK) Eng. Vincent N. Irrigation BSC Civil Engineering Coordination of the Kabuti Secretary/Project Project. Manager Eng. Samson Project Coordinator BSC Civil Engineering Project coordination- Musyoka Western Region. CPA Samuel K. Head of Accounting B.com, CPA(K) Financial Kung'u Unit Management 2.7 Funding summary The Project is for a duration of 12 years from 2013 to 2025 with an approved budget of US$ 176.06 (use donor currency) equivalent to Kshs 17.9 billion as highlighted on the table below: viii О 00 О � '� � +'' �рΡ� � и О О � v .G С � �О О оо tt м � � � � � �t cn м � о ës � � ° � N � � и � � 'г%: �r �t � ar � о и .� � в� о и о°о м ц. �, и �;rт �'' о '-' �t о � С� � � ��, о о � оо �-i р�'r и� [� О N � b Q�►� ''Q; ь4 о ь9 г, v `'' м �т м ьц '��,' м ' и �t о с� FS м и '"'' О О � � �"'' tt 01 О И Q о М О� 'У� � ' � ' ;к� � N М Й [� ''- �,+ _ '�? О оо ,� �. 'h1 �Ч' "� � � �У 00 и l� � .�r' Ci ., ° ` [� I� О 01 �Л � F�," . CV М '-в �D \t у � . 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С� .� � � � О й f� � � р G�' � � � � и � � и и ^С е� � � о •� '� О � � � С и � � О � �ь.� � � р t�.i н � � .-и-�� 4-i � О ir � � р �.+ у�,� � Vt� �' q � '�' � � � � R% '� N , � Lr � � v ~ и � � � * U � � � � � р ь�. ,.� � � � � '� �О r+ i"� р � � � �.r � ,ь.+ � � а а1 � `� � " д � ` с7 Е° � /-―나 Kenya Water Security and Climate Resilience Project AnnualReport and Financial Statements for thefinancial year ended June 30, 2024 Project information and overall performance (continued) 2.8 Summary of Overall Project Performance: i) Budget performance against actual amounts for the current year and for cumulative to-date, Variance 2023/2024 TOTAL % Budget Actual Budget Actual Receipts from Government ofKenya 326,000,000 329,000,000 2,801,652,500 2,345,152,000 84% _ ,.cecds from Domestic and Foreign Grants 520,000,000 222,901,818 43% Loan from External Development Partners 3,020,000,000 1,442,770,009 19,759,594,860 14,482,863,075 73% .4 ! ii) Physical progress based on outputs, outcomes, and impacts since project commencement, The following are the key achievements during the period under review: " Project continued with civil infrastructural works necessary for irrigating 3905 ha. The progress now stands at 72.7% completion. " For Lot 1, key works done during the period under review include: Main Canal works from Km 21+000 to 22+300; Unlined Main Canal works km 22+300 - 26+200, structures such as duck billed weirs ( 5 no), Drop Structure km 22+100; Oblique weir krn 22+270, HR 6, HR 8, box culverts (13no); construction of the Inlet, outlet and Chute Section 22+327 to 22+667; unlined Main Canal up to 23+750 (offtake to SC8) and the 3 box culverts, secondary canal (SC) 8 canal works from kin 0+000 - 2+460 including relocation of Dibuoro School buildings; Tertiary Canals (block 3 and Block 4) and Farm Development in block I and 2. " For Lot 2, key works done during the period under review include: drainage Structure and Weir on the Northern Dyke at km 3+200 and: repairs of the gates at the drainage control structure on the Northern Dyke km 12+400. " Under the agriculture value chain, Usonga Rice Cooperative Society received a rice mill facility from the Siaya County. Plans to increase rice production to supply the newly installed rice mill are on-track. Membership of Usonga Rice Cooperative has grown from 133 to 151 within the reporting period, while the share capital growing KES.300,000 to KES 530,000. xi Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 * Production of seedlings ongoing under one shed net. To date, 7,150,846 seedlings have been produced and distributed to 2105 farmers. * During the reporting period, the project worked together with NLC assist in facilitating the land acquisition process by processing documents in blocks 5 - 6 along secondary canal 8. The project also participated in the distribution of Gazette notices, Inspection; inquiry, and award issuance for Main Drain1, Emergency Weir, Secondary Canal 8 (Realignment) and the Southern Dyke. There are PAPs who had not been compensated due to various issues in canals 6 - 8 and schedule B of Main Canal 10. The NLC was supported to clear the pending cases. RIC also participated in Dibouro Primary school meeting to discuss compensation. participated in public Sensitization, distribution of Gazette notices and Inspection of Secondary Drains 1, 2 and 3; Worked with NLC to clear pending documents for PAPs along the Main Canal 10 and Cross drains 1 to 5; Addressed pending issues along Secondary Canal 6 (SC 6). A total of 971 parcels have been acquired to date from the intake works and main canal from Intake works, block 1 to 7 at km 0+000 to 23+760. This relocation has provided a total of 1129 acres to the project. During the period under review, an additional 347 People Affected Households (PAHs) were processed for compensation. The Ministry of Water disbursed ksh 84,000,000 to NLC in the month of September 2023 to be utilised as part compensation of Main Canal 10. iii) Indicate the absorption rate for each year since the commencement of the project. 2016/2017 2017/2018 2018/2019 2019/2020 2020/2021 Receipts from Government of Kenya - 125,000,000 162,500,000 300,000,000 Loan from External Development Partners 308,550,000 277,299,541 330,209,659 2,388,176,785 786,966,167 308,550,000 277,299,541 455,209,659 2,550,676,785 1,086,966,167 Absorption rate %1% 1% 2% 10% 4% Cumulative-to- 2021/22 2022/2023 2023/2024 date Receipts from Government of Kenya 500,000,000 250,000,000 300,000,000 1,637,500,000 Loan from External Development Partners 666,715,305 1,256,127,355 2,238,550,710 8,252,595,522 1,166,715,305 1,506,127,355 2,538,550,710 9,890,095,522 xii Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Absorption rate % 5% 6% 10% 40% iv) List the implementation challenges and recommend the next steps The pace of land acquisition has continued to disrupt the project's work schedule. The delay in land acquisition is hampered by limited budget disbursements by the National Treasury and the NLC valuation processes. Other challenges were: * Lack of machinery that facilitate mechanization activities such as timely land preparation, mechanized harvesting etc. * Insufficient irrigation water hence hampering continuous production * Lack of knowledge and skills in improved rice production techniques including seed production * Poor rood network on Mulwa scheme, thus hampering movement within the scheme, transportation of products and farm inputs 2.9 Summary of Project Compliance: During the reporting period the following non-compliances on ESHS were noted: The Contractor was issued with an improvement notice containing non compliances noted, corrective actions recommended and timelines for implementation of the recommended actions. The Contractor addressed the recommendations contained in the improvement notice satisfactorily but was yet to address the following issues during the reporting period: (i) to hold a Grievance Redress Committee (GRC) meeting for the month of September 2023 to address emerging issues related to construction works. (ii) to harmonize workers records at NHIF to ensure that all deductions made are directed to the right accounts. (iii)to dispose of the decommissioned tools and equipment to secondhand material dealers; (iv)to fully restore the borrow pit located at Km 23 along the Main Canal to mitigate health and safety risks to the public; and to close out all grievances that are pending resolutions 3. Statement of Performance against Project's Predetermined Objectives Introduction xiii Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 The overarching objective of the KWSCRP is to improve water security and build climate resilience by strengthening water and climate risk investment planning, preparation, and implementation that is supported by an enhanced enabling institutional framework. The program is aimed at building water security and climate resilience for economic growth and improved social well-being. The project is guided by two objectives, namely: a) To increase availability and productivity of irrigation water for project beneficiaries; and b) To enhance the institutional framework and strengthen capacity for water security and climate resilience in certain regions of the country. Table 3 below highlights attendant indicators identified for reasons of tracking progress and performance measurement: Indicators Unit of Baseline Target Achievement Achievement Achievement Achievement Measure 2013 Year 9 April 2023 Aug-23 Feb-24 Jun-24 (EoP) Se t 2023 5 Percentage of institutions mandated by the Water % 0 100% 100% 100% 100% 100% Act that have been established 6 No of people with increased flood protection Nos 0 66700 66,700 66,700 66,700 66,700 7 Area provided with irrigation and drainage Ha 0 3,905 0 0 534 534 services 8 Land size with improved protection from floods Nos 0 25,000 25,000 25,000 25,000 25,000 9 Water Act and Sector Policy adopted text Water Water Act Indicator has indicator has Indicator has Indicator has Act in and Policy been been been been Draft adopted achieved achieved achieved achieved form 10 Direct Project beneficiaries (of which% female) Nos (%) 0 148,357 111,726 113,001 113,882 119,814 11 Water Resources Authority (WRA) established text 0 WRA WRA WRA WRA WRA and operational operational operational operational operational operational 12 Water Users provided with newlimproved Nos (%) 0 7,600 0 0 600 600 irrigation and drainage services (of which % are female) 13 New or upgraded monitoring stations (hydrologic, Number 24 91 105 105 105 105 hydro-meteorological, and groundwater) with real time telemetry xiv Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Indicators Unit of Baseline Target Achievement Achievement Achievement Achievement Measure 2013 Year 9 April 2023 Aug-23 Feb-24 Jun-24 (EoP) Sept 2023 14 Area where land and water management ha 100 1450 1830 1830 1830 1830 processes have been practiced as a result of the project 15 Cropping pattern and intensity in LNIP % 77 147 147 147 147 147 16 Value of scheme agricultural products marketed US$ 5.34 7.6 7.1 7.3 7.36 7.36 million 17 No. of Lower Nzoia Irrigation Water User Number 0 14 14 LNIWUGs 14 LNIWUGs 14 LNIWUGs 14 LNIWUGs Associations (LNIWUAs) established and LNIWUGs formed, 1 formed, 1 formed, 1 formed, I operational formed, 1 LNIWUA LNIWUA LNIWUA LNIWUA LNIWUA formed but formed and formed and formed and established) awaiting certificate certificate certificate certificate by issued by issued by issued by registrar of registrar of registrar of registrar of societies societies societies societies 18 Number of farmers trained in improved agriculture Number 0 12,600 10,230 11,410 11,515 11,515 practices (including irrigated agriculture) 19 Number of SCMPS revised/ developed and Number 44 59 59 59 59 59 implemented 20 No. of household water connections (new or Number 0 7,000 rehabilitated) in Mombasa supported under the 3,000 3,000 3,000 3,000 project 21 Length of flood protection structures (dykes) Number 0 34 34 34 34 34 rehabilitated 22 No. of studies completed to advance investment Number 0 12 13 13 13 13 pipeline 23 % civil works/infrastructure and equipment % 0 100% 71.0% 92.2% 99.2% 72.65 necessary for irrigating 2385 ha completed 24 Number of farmers receiving extension support Number 2000 services 12,600 11,360 11,410 11,410 11,970 25 Number of farmers accessing agricultural inputs Number 0 4,910 10458 (inputs, credit, cropping and post-harvest 6,300 4,865 5,086 infrastructures and equipment on timely basis) 26 No. of water infrastructure investment framework Number 0 1 1 1 1 1 analysis tool (IFAT) developed and used to identify a pipeline of infrastructure investments 27 No. of operational Flood Forecasting and Early Number 0 1 17 17 17 17 Warning Systems (FFEWS) 28 No. of basin plans developed and adopted Number 0 6 6 6 6 6 29 No. of new or upgraded monitoring stations Number 24 91 105 105 105 105 (hydrologic, hydro-meteorological and ground water) 30 No. of sub-catchment management plans Number 44 59 59 5959 (SCMPs develo ed XV Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements_for the financial year ended June 30, 2024 Indicators Unit of Baseline Target Achievement Achievement Achievement Achievement Measure 2013 Year 9 April 2023 Aug-23 Feb-24 Jun-24 (EoP) Sept 2023 31 Project MIS/GIS M&E established and operational Text 0 Fully 100% 100% 100% 100% Operational completed completed completed completed xvi Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 i.Marketplace practices- a) Responsible Supply chain and supplier relations- Quotations are sought from suppliers on the list of approved vendors on a competitive basis, and the best supplier are selected to provide the required goods/services. The selected vendor is expected to provide supplies, services and works of acceptable quality, and have proven this at least once. For procurement, Value for Money (VfM), transparency, economy, effectiveness, efficiency, and equity are the basic principles that are in procurement. Procurement is strictly compliant with government procurement procedures (e.g. in relation to value for money; tendering; due diligence). Purchases of goods and services are costed and evaluated for value for money (VfM) before purchase. VfM does not necessarily mean getting the lowest price. It means buying the right quality, in the right quantity, at the right price, at the right time. It also includes other considerations such as delivery and availability, additional costs e.g. transport and storage and the cost of procurement itself (i.e. time spent on the purchase). Competition is usually the best and most appropriate way to ensure (and demonstrate) VfM, while negotiation is another way of achieving this end. The procumbent team ensures that relevant information regarding VfM is detailed in the procurement evaluation. b) Responsible ethical practices The project upholds high technical, professional and safety standards. The project is committed to behaving ethically at all times and taking responsibility for the actions of staff/consultants when those actions are taken on behalf of the Ministry. Where a credible allegation of bribery or corruption is made against a consultant or employee, he/she is specifically required by the terms of engagement with the project to participate fully and openly in all investigations undertaken. This can include the provision of full access to tax returns, bank records, and/or other relevant financial and personal data. Moreover, measures are taken to mitigate against conflict between official duties and private interests. In line with the Ministry's Code of Conduct, all staff are required to disclose outside business interests or activities where these may conflict with or potentially damage the interests of the project. Additionally, staff and consultants who are nominated to evaluate quotations/proposals as a member of procurement committee must sign Col form and declare if a real or apparent conflict of interest is involved. xvii Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 c) Regulatory impact assessment ii.Community Engagements The Grievance Management Procedure is expanded to all components of the project. The project supported the grievance redress mechanism (GRM) process by training the first level GRCs on how to handle grievances in an impartial manner, respect for PAHs, the process of registering and closing grievances. The project also facilitates GRC members to attend meetings and NLC functions as additional tasks. The GRCs have performed well in resolving disputes. There are very few PAHs that have taken cases to court compared to the ones that have been resolved. During the reporting period, the project ensured that most of the pending grievances were resolved at the DCC level, so far there are 9 pending disputes from Block 6 - 14, out of these, one dispute is in court, another dispute the parcel owner cannot be found and the remaining 7 disputes are at 2nd level GRM committee. The project continued to engage with stakeholders during the land acquisition and compensation process. Stakeholders engaged with during the reporting period are; DCC for supporting the second level GRM process, the NLC for land acquisition and compensation, Land Registrar, Chief, ISC, Engineers, the community, and PMU field team. RIC also engaged with stakeholders of Dibouro primary school during discussions on canal realignment and compensation. This stakeholder engagement has been made possible by the Stakeholder Engagement Plan developed at the initial stages of the project during RAP one implementation xviii Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 4. Statement of Project Management Responsibilities The Principal Secretary for the Ministry of Water, Sanitation and Irrigation, State Department for Irrigation and the Project Manager for Kenya Water Security and Climate Resilience 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 the financial year ended on June 30, 2024. This responsibility includes (i) Maintaining adequate financial management arrangements 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 Secretary for the Ministry of Water Sanitation and Irrigation State Department for Irrigation and the Project Manager for Kenya Water Security and Climate Resilience 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 Ministry of Water Sanitation and Irrigation State Department for Irrigation. and the Project Manager for Kenya Water Security and Climate Resilience Project are of the opinion that the Project's financial statements give a true and fair view of the state of the Project's transactions during the financial year ended June 30, 2024, and of the Project's financial position as at that date. The Principal Secretary for Ministry of Water, Sanitation and Irrigation, State department for Irrigation. and the project Manager for Kenya Water Security and Climate Resilience 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 and the adequacy of the systems of internal financial control. The Principal Secretary for the Ministry of Water, Sanitation and Irrigation State Department for Irrigation and the Project Manager for Kenya Water Security and Climate Resilience xix Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Project confirm that the Project has complied fully with applicable Government Regulations and the terms of external financing covenants and that Project funds received during the financial year under audit were used for the eligible purposes for which they were intended and were properly accounted for. xx Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Approval of the Project Financial Statements The Project financial statements were approved by the Principal Secretary for the Ministry of Water, Sanitation and Irrigation State Department for Irrigation. and the Project Manager for Kenya Water Security and Climate Resilience Project on / 3 2024 and signed by: CPA EpItus Kimotho, CBS Eng. Vincent N. ti, OGW Samuel K. Kun 'u- Principal Secretary Project Manager Head Accounting Unit ICPAK Member No: 8836 xxi Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 5. Report of the Independent Auditor on Financial Statements for Kenya Water Security and Climate Resilience xxii REPUBLIC OF KENYA HEADQUARTERS '4ephone: +254-(20) 3214000 Anniversary Towers Email: info@oagkenya.go.ke Monrovia Street Website:www.oagkenya.go.ke P.0 Box 30084-0000 OFFICE OF THE AUDITOR-GENERAL NAIROBI REPORT OF THE AUDITOR-GENERAL ON KENYA WATER SECURITY AND CLIMATE RESILIENCE PROJECT (GRANT NO. TFOAO761A AND CREDIT NO.526815674/7423-KE) FOR THE YEAR ENDED 30 JUNE, 2024 - STATE DEPARTMENT FOR IRRIGATION 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 the Lawfulness and Effectiveness in Use of Public Resources which considers compliance with applicable laws, regulations, policies, gazette notices, circulars, guidelines and manuals and whether public resources are applied in a prudent, efficient, economic, transparent and accountable manner to ensure the Government achieves value for money and that such funds are applied for the intended purpose. C. Report on the 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, risk management environment and internal controls, developed and implemented by those charged with governance for orderly, efficient and effective operations of the entity. An Unmodified Opinion is issued when the Auditor-General concludes that the financial statements are fairly presented in accordance with the applicable financial reporting framework. The Report on Financial Statements should be read together with the Report on Lawfulness and Effectiveness in the Use of Public Resources, and the Report on Effectiveness of Internal Controls, Risk Management, and Governance. 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 Water Security and Climate Resilience Project (Grant No. TFOA0761A and Credit No. 5268/5674/7423-KE) for the year ended 30 june, 2024 - State Departmentfor hrigation REPORT ON THE FINANCIAL STATEMENTS Opinion I have audited the accompanying financial statements of Kenya Water Securit Climate Resilient Project set out on pages 1 to 56 which comprise of the stateme,, financial assets and liabilities as at 30 June, 2024 and the statement of receipts , payments, statement of cash flows and statement of comparison of budget and act, amounts for the year then ended and a summary of significant accounting policies am other explanatory information in accordance with the provisions of Article 229 of th Constitution of Kenya and Section 35 of the Public Audit Act, 2015. I have obtained al\ the information and explanations which to the best of my knowledge and belief, were necessary for the purpose of the audit. In my opinion, the financial statements present fairly, in all material respects, the financial position of Kenya Water Security and Climate Resilience Project as at 30 June, 2024 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 Financing Agreement Grant No.TFOAO761A and Credit No. 5268/5674-KE dated 7 September, 2015 between International Development Association (IDA) and the Public Finance Management Act, 2012 of the Republic of Kenya. In addition, the special accounts statements present fairly, transactions for the year, and the closing balance have been reconciled with the books of account. Basis for Opinion The audit was conducted in accordance with the International Standards for Supreme Audit Institutions (ISSAls). I am independent of the Kenya Water Security and Climate Resilience Project Management in accordance with ISSAI 130 on the 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 opinion. Emphasis of Matter Budgetary Control and Performance The statement of comparison of Budget and Actual amounts reflects final receipts budget and actual on comparable basis of Kshs.3,346,000,000 and Kshs.1,778,917,777 respectively, resulting in underfunding by Kshs.1,567,082,223 or 47% of the budget. Similarly, the project spent Kshs.1,472,975,025 against the budgeted amount of Kshs.3,346,000,000 resulting in under expenditure of Kshs.1,873,024,975 representing 56% of the estimated expenditure. Management has attributed the low absorption to slow pace of release of counterpart funds by the Government. Report ofthe Auditor-General on Kenya Water Security and Climate Resilience Project (Grant No. TFOAO761A and Credit No. 5268/5674/7423-KE) for the year ended 30 June, 2024- State Department for hrigation 2 The underfunding and under expenditure is an indication that the project's objectives may not be achieved and may impact negatively on service delivery to the public My opinion is not modified in respect of this matter. Key Audit Matters Key audit matters are those matters that, in my professional judgement, are of most significance in the audit of the financial statements. There were no key audit matters to report in the year under review. Other Matter Unresolved Prior Year Audit Matters There were issues raised in the audit report for 2022/2023 financial year of which no report or recommendations from the Project Management and oversight bodies were submitted for audit verification and clearance. Further, the issues remain unresolved contrary to Section 68(2)(1) of the Public Finance Management Act, 2012 which require Accounting Officers designated for National Government entities to try to resolve any issues resulting from an audit that remain outstanding. REPORT ON THE 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 effect of the matters described in the Basis for Conclusion on the Lawfulness and Effectiveness in Use of Public Resources section of my report, 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. Payment of Claims The statement of receipt and payments showed acquisition of non-financial assets of Kshs.1,398,366,928. Included in this amount is Kshs.697,327,832 paid for Construction and Civil Works as disclosed under Note 8 to the financial statement. Examination of payment vouchers provided for audit for Lot 1, Lower Nzoia Irrigation Project for the financial year 2023/2024 revealed that the project had paid a total accumulated amount of Kshs.214,801,257.82 as claims made by the contractor for idle time. The Ag. Director, Irrigation and Drainage in a letter ref: MWSI/SDI/PS/32 dated 5 December, 2023 stated that the progress of works was hindered due to delayed land Report of the Auditor-General on Kenya Water Security and Climate Resilience Project (Grant No. TFOAO761A and Credit No. 5268/5674/7423-KE) for the year ended 30 June, 2024 - State Department for Irrigation 3 acquisition by the National Land Commission which occasioned additional co claims and extensions of time. It was however not clear why IDA approved the commencement of work knowi well that the compensation for land had not been completed. The Government therefore went at a loss of Kshs.214,801,257.82 through payme claims. In the circumstances, the Project's objectives may not be achieved due to delay in proje completion resulting in increase in project costs and the value for money may not realized 2. Interest on Late Payments The statement of Receipt and Payments showed Acquisition of Non-Financial Assets of Kshs.1,398,366,928. Included in this amount is Kshs.697,327,832 paid for Construction and Civil Works as disclosed under Note 8 to the financial statement. Examination of records provided for audit revealed that by the end of the financial year under review, the project had made payments totalling Kshs.70,072,392.32 as interest on late payments. The management stated that payments were not made on time due to late release of funding from the Government, lack of KFW budget and inadequate IDA budget during the financial year under review. In the circumstances, the Government has gone at a loss of Kshs.70,072,392.32 through payment of interest to the contractor resulting to increase in project costs and the value for money may not be realized. 3. Cost Adjustments Due to Delay in Project Completion The statement of Receipt and Payments showed Acquisition of Non-Financial Assets of Kshs.1,398,366,928. Included in this amount is Kshs.697,327,832 paid for Construction and Civil Works as disclosed under Note 8 to the financial statement. The contract for Lot 1 project was signed between the Ministry of Water, Sanitation and Irrigation and Sinohydro Corporation Ltd on 22 November, 2017 at a contract price of Kshs.3,873,317,854.47. The notice to commence works was issued by the engineer on 12 June, 2018 and the contractor commenced the work in lot 1 on 27 June, 2018. The original time for completion of work was 36 months bringing the completion date to 11 June, 2021. The contract completion date was further extended to 27 September, 2023. This was again extended to 31 May, 2025. The project is therefore expected to be completed four years after the date of the intended original completion. Report of the Auditor-General on Kenya Water Security and Climate Resilience Project (Grant No. TFOAO767A and Credit No.5268/5674/7423-KE) for the year ended 30 June, 2024- State Department for Irrigation 4 From the records provided for audit, it was noted that an accumulated sum of Kshs.494,222,305.68 has been incurred by the project due to cost adjustment in the payment certificates. The taxpayers have therefore gone at a loss of Kshs.494,222,305.68 due to delay in completion of the project due to extension of completion time and price adjustment on the contract items. In the circumstances, the Project may not realize the intended objectives and may result in continuous price escalation above the approved budget 4. Delay in Resettlement of Project Affected Persons The statement of Receipt and Payments shows Acquisition of Non-Financial Assets of Kshs.1,398,366,928. Included in this amount is Kshs.211,627,107 for acquisition of land as disclosed in Note 8 to the financial statement. Audit inspection of the Project during the month of October, 2024, revealed that resettlement of the project affected persons have not yet been completed and there are unpaid claims totalling Kshs.140,872,646. This has led to delay in completion of the project. It was however not established why the claims have not been paid since National Land Commission had already been transferred money for resettlement of the affected persons. In the circumstances, delay in the settlement process has resulted in delayed completion of the project, high constructions cost and price variations. 5. Failure by Kenya Power Company to Supply Transformer The statement of Receipt and Payments shows Acquisition of Non-Financial Assets of Kshs.1,398,366,928. Included in this amount is Kshs.697,327,832 paid for Construction and Civil Works as disclosed under note 8 to the financial statement. Examination of the bill of quantities under paragraph 7.2.505 showed provisional sum for KPLC charges for electricity and power charges of Kshs.3,500,000. Records provided for audit revealed that a total of Kshs.2,774,519 had already been paid to KPLC for supply of power and installation of transformer to Nyadorera Irrigation Management Facilities. Physical verification of the project in October 2024 revealed that KPLC had not supplied and installed transformer. In the circumstances, the project implementation and potential has not been fully realized. 6. Stolen Motor Vehicles The statement of Receipt and Payments reflect Kshs.73,234,362 for purchase of goods and services. Included in this amount is Kshs.2,937,770 for routine maintenance of motor vehicles and other transport equipment. Report of the Auditor-General on Kenya Water Security and Climate Resilience Project (Grant No. TFOAO761A and Credit No. 5268/5674/7423-KE) for the year ended 30 June, 2024 - State Department for Irrigation 5 Physical inspection to the Contractors' office in October 2024 revealed that three cabin motor vehicles purchased at a total cost of Kshs.23,267,982 registration no KCY 130D KCW 137H and KCV 639H were missing. The contractor explained that the vehicles were stolen on 9 April, 2024,12 May, 2024 17 June, 2024 respectively and the matter had been reported to the police and po Abstract obtained. Further, claims for compensation had been made to the insurance b by the time of audit, no claim had been paid. In the circumstances, value for Kshs.23,267,982 may never be achieved. The audit was conducted in accordance with ISSAls 3000 and 4000. The Standards require 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 comply 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 THE EFFECTIVENESS OF INTERNAL CONTROLS, RISK MANAGEMENT AND GOVERNANCE Conclusion As required by Section 7(1)(a) of the Public Audit Act, 2015 and based on the audit procedures performed, except for the effect of the matter described in the Basis for Conclusion on the Effectiveness of Internal Controls, Risk Management and Governance section of my report, I confirm that nothing else has come to my attention to cause me to believe that internal controls, risk management and governance were not effective. Basis for Conclusion Lack of Assets Register During field verification, it was noted that the contractor had bought 25 motor vehicles of various makes, computers, office equipment's and other assets from the funds paid for by the project. However, the contractor did not maintain assets register showing the type of asset, date of purchase, the supplier, amount, LPO or Receipt number and serial number of the assets or chassis number of the vehicle. Without proper assets register, the existence of all the assets purchased could not be confirmed. Further, the assets that were found in the office were not tagged. It could not be established if they were actually assets of that office. In the circumstances, movement of the assets and handover after the end of project may not be confirmed. Report of the Auditor-General on Kenya Water Security and Climate Resilience Project (Grant No. TFOAO761A and Credit No. 5268/5674/7423-KE) for the year ended 30 June, 2024 - State Department for Irrigation 6 The audit was conducted in accordance with ISSAls 2315 and 2330. The standards require that I plan and perform the audit to obtain assurance about whether effective processes and systems of internal controls, 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 Financing Agreement Financing Agreement Grant No. TFOAO761A and Credit No.5268/5674-KE, dated 7 September, 2015 between International Development Association (IDA) and the Republic of Kenya, 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, so far as appears from the examination of those records; and, iii. The Project's financial statements agree with the accounting records and returns. Responsibilities of the 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 (Cash Basis) and for maintaining effective internal controls 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 controls, 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 to 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 comply 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 Project's financial reporting process, reviewing the effectiveness of how Management monitors compliance with relevant legislative and regulatory requirements, ensuring that effective processes Report of the Auditor-General on Kenya Water Security and Climate Resilience Project (Grant No. TFOAO761A and Credit No.5268/5674/7423-ICE) for the year ended 30 June, 2024 - State Department for Irrigation 7 and systems are in place to address key roles and responsibilities in governance and risk management, and ensuring the adequacy and effectiveness control environment. Auditor-General's Responsibilities for the Audit My responsibility is to conduct an audit of the financial statements in accordance Vik, Article 229(4) of the Constitution, Section 35 of the Public Audit Act, 2015 and the INTOSAI Framework of Professional Pronouncements (IFPP). The Framework requires that, in conducting the audit, I obtain reasonable assurance about whether the financial statements as a whole are free from material misstatements, whether due to fraud or error and to issue an auditor's report that includes my opinion in accordance with Section 48 of the Public Audit Act, 2015. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with IFPP 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. In conducting the audit, Article 229 (6) of the Constitution also requires that I express a conclusion on whether or not 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 addition, I consider the entity's control environment 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. Further, I am required to submit the audit report in accordance with Article 229(7) of the Constitution. Detailed description of my responsibilities for the audit is located at the Office of the Auditor-General's website at: https://www.oaqkenVa.go.ke/auditor-penerals- responsibilities-for-audit/. This description forms part of my auditor's report. FCPA, Gu ii iiit, C BS AUDITOR-GENERAL Nairobi 21 November, 2024 Report of the Auditor-General on Kenya Water Security and Climate Resilience Project (Grant No. TFOAO761A and Credit No.5268/5674/7423-KE) for the year ended 30 June, 2024 - State Department for Irrigation 8 ° � Q � � � � ' � ' гТ � � о +"' °- --� п� t� ец .-+ � � � � � .� v; й ос�i N� rn � t� � � i°в� f � й � � ° м о� и � � оо cv �r � "' и и �с °о �д ш '�»"! -- м rn .-+ � � � н � � � "wL, S�. � �.F' ~ 3��g�� р � оо О� l� о0 й ' О 1 1 С� tt "'€'¢�'�'�- о N И 00 \О М 00 р�р [� �`:: �� и р О Й \CJ l0 О .�-ч ,,,� О� �� ......Э � и 01 \О О М •-ч �р � С н �О О N Й О .--i N � •"' � о0 О� � [� си м И ."а '-' �""� гч .-i � �^rл. �t: -�Г м � ' � � � � � � � � � � � � N cv е� е� N � : о � •-, ,.� ,,.., � i�Э \ й е�� � � � N � � � � г еу r� г., �о � „г+ l�`�°'t- ` О �.л �о � rч �� гт�. � - nj �о с� �'t!.. �' - "т . . °�Т+'-g-к`=-,..м� I х'k'л ��". �� .,.:.? � ' о N N l� М I � 1 1 \Ci !I' О СЛ О� О� И ;�� yF'.' р О И И l'J М ta'1 И О� �и,,,� гл О 'п д' Q� О �О М О О N `� ц� й ,м_,^ �--� �О N г*1 � М М О OG Н 1' ��.� � � � N •-N~ � ооо � Й Й -� �. � � ' .. �' �` � о � � . ;� � �' � м �r � �. 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И у � �s� О � � � �"т-+" О •,,,i � � � � й � у,�, г� � � +r � � �� „.i y-�i N �+' с� � � а� и с�б и О � � и � "L.' '�' � � ^б � ^1 � ;..Е и н т . G � � cJ �+ гл � U ,� � и у � � _� �v � а сн �i у ь�-` у� О^' 1"' б� N� сиб N и й•� � �'-' � и � Ct С� у гл у �� """' N'�'" t1' 0.s1 , v с�нб • V й� iч �н .-i � � � С/� у � р О"Ci р� и � � � U�•U � с�б с�б �.s." F�' +��' а �С� �а с4 Н�7а �ab�H а ��а ййQг�н °О�Н й 戸・ Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for thefinancialyear ended June 30, 2024 7. Statement of Financial Assets and Liabilities as at 30" June 2024 .10 7 Financial Assets Cash and Cash equivalents Bank Balances I LA 171,817,005 256,453,781 Cash Balances 11. B - - Cash equivalents (Short-term deposits) I LC - Total Cash and Cash equivalents 171,817,005 256,453,781 Imprests and Advances 12 131,586,281 177,281,103 Total Financial Assets 303,413,286 433,734,884 Financial Liabilities Third party Deposits and Retention 13 28,465,240 464,729,588 Net Assets 274,948,046 (30,994,705) Represented By Fund Balance B/fwd. 14 (30,994,705) 226,026,269 Prior Year adjustments 15 - - Surplus/(Deficit) for the Year 305,942,751 (257,020,974) Net Financial Position 274,948,046 (30,994,705) The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The fmanial statements were approved on 2024'and signed by: ............... . .......... ............ ........ ........ ........ % ...... CPA Ephantus Kimotho, CBS Eng. Vincen -14. Kabuti, OGW Samuel K. K I g u Principal Secretary Project Manager Head Accountin Unit ICPAK Member o- 8836 3 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 8. Statement of Cashflow for the year ended 30th June 2024 Cashflow from operating activities Receipts Transfer from government entities 1 329,000,000 61,500,000 Proceeds from domestic and foreign grants 2 Miscellaneous receipts 4 7,147,767 12,654,592 Total receipts 336,147,767 74,154,592 Payments Compensation of employees 5 (1,373,736) (360,687) Purchase of goods and services 6 (73,234,362) (80,106,353) Social security benefits 7 Transfers to other government entities 9 Other grants and transfers 10 Total Payments (74,608,098) (80,467,040) Net receipts/(payments) 261,539,669 (6,312,447) Adjustments during the year Prior year adjustments 15 Decrease/(increase) in accounts receivable 16 45,684,820 (40,401,957) Increase/(decrease) in accounts payable: 17 (436,264,348) 8,500,815 Net cash flow from operating activities (390,579,528) (31,901,142) Cashflow from investing activities Acquisition of non-financial assets & (1,398,366,927) (1,291,614,809) Net cash flows from investing activities (1,398,366,927) (1,291,614,809) Cash flow from financing activities Proceeds from foreign borrowings 3 1,442,770,010 1,040,906,284 4 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Net cash flow from financing activities 1,442,770,010 1,040,906,284 Net increase in cash and cash equivalents (84,636,776) (288,922,116) Cash and cash equivalent at beginning of the 256,453,781 545,375,898 year Cash and cash equivalent at end of the year 11 171,817,005 256,453,781 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The enti financial statements were approved on j 2024 and signed by: CPA Ephantus Kimotho, CBS Eng. VinceI4&- Kabuti, OGW Samuel IKun 'u Principal Secretary Project Manager Head Accountin Unit ICPAK mbe No: 8836 5 0 ' о о р о о � � 01 00 О vj �р М \ О\ 'с1' о й рр Ol ,� `�б' � 1� v� � -�"r Я о � .. .� .. .. � (°>�<����.' оо о� м �t оо М й � о � � N N� о � а��, '� о oi �. 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С7 'б � �-•� и � р � � „t � •ь 4: ,-. � и i.+ О � � О Cr" � О О � .О" О bA О О � С С� оа а� � �'� . i�; �.� � �ч а� д ьд � N � �� , ч, Lв �н сН ° Сд �+ 4••� л�- �j �О � L'� � •Й �"1 : �'� 4r ti и сб О 7 д б> ' а� +,и, �.., и и � а� �'' и N � •� и сб � ° � С3 Се3 � 3 ��нR•+ сн � и � � R�i a�i a�i � "' ' и ус? �р W � L"+ С ,� '� QJ7 _.: � гл N+� N ^• СJч .�ч' Сб ' и Ч .r �--� o�i � и � �� }� у � ° � ° и �+ �, � � � �' � .�7 +� а а� �i �" � , � �' �:-> ,��С, . н +� н � "" с е� о � ° ° н ,� о � �. ��� Г� Н а w� Е-� w U а и Q Н О Е-� и Z Irn CG 00 ýD clý PQ u cý cri A- Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 10. Significant Accounting Policies The principal accounting policies adopted in the preparation of these financial statements are set out below: a) 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. b) Reporting entity The financial statements are for Kenya Water Security and Climate Resilience under the State Department of Water. The financial statements are for the reporting entity Kenya Water Security and Climate Resilience Project as required by Section 81/ Section 164 of the PFM., Act, 2012. c) Reporting currency The financial statements are presented in Kenya Shillings (Kshs), the project's functional and reporting currency. All values are rounded to the nearest Kenya Shilling. d) Recognition of receipts (Kenya Water Security and Climate Resilience Project recognizes all receipts from various sources when an event occurs, and the related cash is received. i) Transfers from the Exchequer Transfers from the Exchequer are recognized in the books of accounts when cash is received. Cash is considered received when a payment instruction is issued to the bank and the receiving entity is notified. 8 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Significant Accounting Policies (continued) ii) External Assistance External assistance is monies received through grants and loans from multilateral and bilateral development partners. iii) Other receipts This includes Appropriation-in-Aid and relates to receipts such as proceeds from the disposal of assets and the sale of tender documents. These are recognized in the financial statements when associated cash is received. iv) Donations and grants Grants and donations shall be recognized in the books of accounts when cash is received. Cash is considered as received when payment advice is received by the recipient entity or by the beneficiary. In the case of a grant/donation in kind, such grants are recorded upon receipt of the grant item and its value determined. The transaction date is the value date indicated on the payment advice. v) Proceeds from borrowing. Borrowing includes external loans acquired by the Project or any other debt the Project may take and will be treated on cash basis and recognized as a receipt during the year they were received. vi) Undrawn external assistance These are loans and grants at the reporting date 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. The funding summary analyzes the Project's undrawn external assistance. 9 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Significant Accounting Policies (continued) e) Recognition of payments The Project recognises all payments when the event occurs, and the related cash has been paid out by the Project. i) Compensation to employees Salaries, wages, Allowances, and Statutory Contributions for employees are recognized when the compensation is paid. ii) Use of goods and services Goods and services are recognized as payments when the goods/services are consumed and paid for. If not paid for when goods/services are consumed, they shall be disclosed as pending bills. iii) Interest on borrowing Borrowing costs that include interest are recognized as payment in the period in which they incur and paid for. iv) Repayment of borrowing (principal amount) Repayment of the principal amount of borrowing is recognized as payment in the period in which the repayment is made. The debt stock is disclosed as an annexure to the consolidated financial statements. 10 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Significant Accounting Policies (continued) v) Acquisition of fixed assets The payment on the acquisition of property plant and equipment items is not capitalized. The cost of acquisition and proceeds from disposal of these items are treated as payments and receipts items, respectively. Where an asset is acquired in a non-exchange transaction for nil or nominal consideration and the fair value of the asset can be reliably established, a contra transaction is recorded as a receipt and as a payment. A fixed asset register is maintained by each public entity, and a summary is provided for consolidation purposes. This summary is disclosed as an annexure to the consolidated financial statements. f) In-kind donations In-kind contributions are donations made to the Project in the form of actual goods and/or services rather than in money or cash terms. These donations may include vehicles, equipment, or personnel services. Where the financial value received for in-kind contributions can be reliably determined, the Project includes such value in the statement of receipts and payments both as receipts and as payments in equal and opposite amounts; otherwise, the contribution is not recorded. 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. 11 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Significant Accounting Policies (Continued) h) 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. i) Imprests and Advances 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 AIE holders. This is an enhancement to the cash accounting policy. Other accounts receivables are disclosed in the financial statements. j) 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 6 of this financial statement is a register of the contingent liabilities in the year. 12 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Significant Accounting Policies (Continued) k) Contingent Assets Kenya Water Security and Climate Resilience Project 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 Kenya Water Security and Climate Resilience Project 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. 1) 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 are recorded as 'memorandum' or 'off- balance.' 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. m) 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. 13 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Significant Accounting Policies (Continued) n) 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. o) 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 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 recognized in the statements of receipts and payments. p) 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. q) 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, 2024. r) Prior period adjustments Prior period adjustments relate to errors and other adjustments noted arising from previous year(s). Explanations and details of these prior period adjustments are presented in note xx of these financial statements. 14 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 15 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statementsfor thefinancial year ended June 30, 2024 11. Notes to the Financial Statements 1. Transfers from Government entities These represent counterpart funding and other receipts from government as follows: Counterpart funding through Ministry of Water, Sanitation and Irrigation state Department of Water Counterpart funds Quarter 1 84,500,000 894,152,000 Counterpart funds Quarter 2 81,500,000 61,500,000 596,500,000 Counterpart funds Quarter 3 81,500,000 - 81,500,000 Counterpart funds Quarter 4 81,500,000 - 123,000,000 Total (See Annex 3) 329,000,000 61,500,000 1,695,152,000 Total 329.0006000 1500,000 695152000 16 i_ ---� � � м � м � ,4 м м � - '- � ' � о о о .� - �д и � и и � � ., о� о� � ; ь�, � [� t� ш : � ,_.,. cv c�t '� � � ��''�� :� '�',{t�� 1 1 1 1 1 � �t F� г� М, "z�i iSн !° � С r 1 � k �. 7fi,k`,r, "f.: . 'V° ����� U й � r�� , ь" .� �:� ..^л� � ii1 .,1 � rг�':: ��` � s �3 3. !'` ��.,iт. �� � � '+г'� � � �»+�' //��«R'� � " �.�� i. ��� '!�", ° Е . ��'� �� � � '�� ч� � [ � -� , t о „� г �� ., �sНΡ{ i � i i ��уΡ �� у . К iY. F !}'. �, ^f '4 . 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'ak� . у�С'�s ,��,��,��,['`'�.. � ,j� 1 ° � О и Ci Гв � гч iЧ �� ри� :.. � � �. �' Ah' "1�г�' :;:А U г-1 � � -�1 О F�i � '� ц г" °+ 1�� 1�'чi' �"�у� �i ` и О О � `" �у .у,+"' � -, а . г . , � ... � О й � у� � ^� �i•+ .L7 �t. �Т: Ч--+ � и . � 03 � "k .-+ '�О` 'i"ь о �. �L„ и О U RS � � � � ц��� «7f,�.« ,��умь �.� I�.�л<'� .. п�"+f ' ' U -/1 Н •�l 01 � ь�О � 'f ��У G �. �' U` E-i и � � -Fч r-1 -- � Kenya Water Security and Climate Resilience Proyect Annual Report and Financial Statementsfor thefinancialyear ended June 30, 2024 Notes to the Financial Statements (Continued) 11. Cash And Cash equivalents t -IF T Bank accounts (Note I IA) 171,817,005 256,453,781 Cash in hand (Note 11 B) - Cash equivalents (short-term deposits) (Note I I Q - Fotal 1UAV 005 256,45&781 Kenya Water Security And Climate Resilience Project has one number of project accounts spread within the project implementation area and one number of foreign currency designated accounts managed by the National Treasury as listed below: 11. A Bank Accounts Project Bank Accounts -4r, ",7 T-1117 -7 -4 7 Foreign Currency Accounts Central Bank of Kenya [A/c No ...... Kenya Commercial Bank [A/c No ...... Co-operative Bank of Kenya [A/c No ...... Others (specijy) Total Foreign Currency balances Local Currency Accounts Central Bank of Kenya [A/c No ...... NCBA [A/c No 1000591738] 171,817,005 256,453,781 Co-operative Bank of Kenya [A/c No ...... Others (specify) - Total local currency balances - Total bank account balances 171,817,005 256,453,781 29 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Notes to the Financial Statements (Continued) Special Deposit Accounts The balances in the Project's Special Deposit Account(s) as of 30th June 2024 are not included in the Statement of Financial Assets since the line items are yet to be drawn into the Exchequer Account as a voted provision. Below is the Special Deposit Account (SDA) movement schedule, which shows the flow of funds 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 [A/c No. 1000214244] Opening balance 157,115,496 37,941,519 Total amount deposited in the account 273,900,506 543,299,077 Total amount withdrawn (as per Statement of Receipts & 430,888,320 4245,100 Payments) Closing balance (as per SDA bank account reconciliation 157115496 attached) Closing balance (as per SDA bank account reconciliation attached) (The Special Deposit Account(s) reconciliation statement(s) has (have) been attached as Appendix i support these closing balance. 30 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Notes to the Financial Statements (Continued) 11 Cash in hand Lcto I- Location 2 Location 3 Other locations (specif) Total cash in hand balances [Provide a cash count certificate for each location above] 11 C Cash equivalents (short-term deposits) Kenya Commercial Bank [A/C No ......] Co-Operative Bank of Kenya [A/C No......] Others (Specify) Total [Provide short appropriate explanations as necessary] 12. Imprests and Advances Government Imprests National Irrigation Authority 8,719,674 21,210,036 Water Resources Authority 159,267 632,419 National Land Commission 120,827,343 84,954,450 CRWSCRP 1,890,000 70,484,199 Total 131,596,284 177,281,103 31 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Notes to the Financial Statements (Continued) 12A: Breakdown of Imprests and Advances Kshs Kshs Kshs Kshs Kshs 13. Deposits and Retention Monies Retetion28,006,880 464,011,773 Accounts Payables 458,360 717,815 Total 28,465,240 464,729,588 Ageing analysis: 2023/2024 % of the 2022/2023 % of the Total Total Under one year 978,624,171 21% 1-2 years 191,700,497 41% 2-3 years 174,404,919 38% Over 3 years 28,465,240 100% - % Total 28,465,240 100% 464,729,588 100% 32 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 14. Fund Balance Brought Forward Bank accounts 256,453,781 545,375,898 Cash in hand . Cash equivalents (short-term deposits) Outstanding imprests and advances 177,281,103 136,879,144 Deposits and retention (464,729,588) (425,228,775) Total (30,994,705) 226,026,267 15. Prior Year adjustment Bank account Balances Cash in hand Imprests and advances5- Deposits and retentions Others (specify) Total 16. Changes in Accounts Receivables (Imprests and Advances) -Opening Receivables as at 1st July 2023 177,281,103 136,879,144 ,Closing account receivables as at 30'h June 2024 131,596,281 177,281,103 Change in Imprests and advances :F45,682,820 40,401,957 33 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 17. Changes in Accounts Payables (Deposits and Retention) Deposit and Retentions as at 1~ July 2023 464,729,588 456,228,775 Closing accounts payables as at 30~ June 2024 28,465,240 464,729,588 Changes in deposit and retention 436,264,348 8,500,815 Other Important Disclosures 1. Pending Accounts Payable (See Annex 4a) Construction of buildings-. Construction of civil works 464,011,77 43,004,89 28,006,880 Sut 1 ofod Total 6 ,0 1, 7 (436,00asa I Jl2234,9,5 28,06,2807 2. Pending Staff Payables (See Annex 4b) Middle management-. s717,815 Total 717,815- 34 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 3. Other Pending Payables (See Annex 4c) Amounts due to National Government entities Amounts due to County Government entities Amounts due to third parties Total Other Important Disclosures (Continued) 4. External Assistance External assistance received as grants- External assistance received in kind- as ayment b third arties Total a). External assistance relating loans and grants b) Undrawn external assistance UnrE xternal assistance -da loans Undrawn external assistance - grants Total (This is a disclosure of the assistance not yet received as per donor agreements) 35 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 c) Classes ofproviders of external assistance Multilateral donors. Bilateral donors. Interational assistance organization NGOs. National Assistance Organization- Total d. non-monetary external assistance Goods Services Total 36 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Other Important Disclosures (Continued) e Purpose and use of external assistance Compensation to employees Use of goods and services - Subsidies-. Transfers to other Government entities-- 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 should be adopted based on the purpose of the external assistance and how it was used). f External Assistance paid by third parties on behalf of (the Entity) by Source This relates to external assistance paid directly by third parties to settle obligations on behalf of (the entity This note should tie to line 3 of note 4 on external assistance)). National government. Multilateral donors Bilateral donors. International assistance organization - NGOs National Assistance Organization - Total 37 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Other Important Disclosures (Continued) 5. Payments By Third Party on Behalf of The Project This relates to payments done directly to supplier on behalf of the project such as; national government may fund the operation of health or education program; a donor may pay directly for construction of a given activity 5.1 Classification by Source National govertnent Multilateral donors - Bilateral donors . International assistance organization - NGOs . National Assistance Organization - Total (Third party payments may be done by other entities that are not providers of external assistance) 5.2 Classification ofpayments made by Third Parties by Nature of expenses Compensation 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 Other payments Total N/B The above subclassification will be adopted based on the appropriate project's operations. 38 Kenya Water Security and Climate Resilience Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Other Important Disclosures (Continued) 6. Related Party Disclosures Related party disclosure is encouraged under non-mandatory section of the Cash Basis IPSAS. The comprise of related parties to the Project i) Key management personnel including the program director/manager ii) The implementing entity/ministry/ department iii) Other Ministries and Departments. iv) The National Treasury Related party transactions: Compensation to Key Management Compensation to the program manager/ director -- Key Management Compensation others (specify) - Total Compensation to Key Management - Transfers to related parties Transfers to other government entities - Total Transfers to related parties - Transfers from related parties Transfers from the Ministry/ department - - Payments made on behalf of the project by other govt. entities - - (Insert any other transfers received) - - Total Transfers from related parties - - 7. Contingent Liabilities Court case xxx against the project Bank guarantees in favour of other govt. entities Contingent liabilities arising from PPPs/ donor agreements Total (Give details- Update ANNEX 8 Contingent liabilities register) 39 6,� ' � О '� �г �«.ri � ;; �� :� ,� '.�,� . ���� .'�ь�.�!, к',� ,1�� � Т�' Э� СН г.ачкЭF`«i. r У�''.1 3 � �� s�C;��j у � Е,{ '��p .уΡ �♦�'1Cli^ 7 if СУ д,Lв=к „I' �Е � �� ���� i � ]j "t�� � «?"�"� � Э'гх�� � µiЭ,� � �(а � �уСУ����г kF�`г.. ii�� i.,..� «� " � Э F .1F��r ., ��� ��£ ���� г�� �� ,� �,�t� � ��i.. 4y � ч 4 � { '�ггЭв!_. . '� ,'нQL%� . ��. .�У� ' � �r F ч�"""'_ � � 3��L � �, г»� 3 : ,�Б;� ��,,,а� � h �АА �' �r s� . н �?Н F� �;i�.1 У � М � � �� S� Ч���г � �■ц5 �'` Т 'Э ] . У l �и� � � Ti � � у ! � N � < g ь � i р .� О !С �' '�" ьТ и й N �;учЭ♦ т.' � � о" ' � lt � �:� , ; i м � ., ..о э _ �, .� i `: }ч� �:.5 э�.� Г-. � р Ar � -.� _.Т^"�'_м«. 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