~ or OTH A\UD~ TOR G 31 AFRICA CENTER OF EXCELLENCE IN SUSTAINABLE USE OF INSECTS AS FOOD AND FEEDS JARAMOGI OGINGA ODINGA UNIVERSITY OF SCIENCE AND TECHNOLOGY PROJECT GRANT/CREDIT NUMBER: IDA CREDIT 5798-KE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 Prepared in accordance wvith the Cash Basis ofAccounting Method under the International Public-Sector Accounting Standards (IPSAS). L__ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ AFRICd CENTER 0F EXCELLENCE IN StIS'I !ABLE U SE OF lNSECTS 4S FOOD & FEEDS. Reporis and Financial Slauenents For the yew ended 30 .June 2024 Contents Table Contents Page 1.0 ACRONYM S AND GLOSSARY OF TERM S......................................................................................3 3.0 STATEMENT OF PERFORMANCE AGAINST PROJECT'S PREDETRMINED OBJECTIVES17 4.0 ENVIRONMENTAL AND SUSTAINABILITY REPORTING ..........................................................25 5.0 STATEMENT OF PROJE CT MANAGAMENT RESPONSIBILITES............................................. 35 6.0 REPORT OF THE INDEPENDENT AUDITOR ON THE FINANCIAL STATEMENT FOR AFRICA CENTER OF EXCELLENCE IN SUSTAINABLE USE OF INSECTS AS FOOD AND F EED E ........................................................................................................................................................ 3 6 7.0 STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30th JUNE 2024.... 37 8.0 STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30th JUNE 2024................38 9.0 STATEMENT OF CASHFLOW FOR THE YEAR ENDED 30th JUNE 2024.................................. 39 10.0 STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS FOR YEAR ENDED 3 0 th J U N E 2 02 4 ....................................................-.................................................................................40 11.0. SIGNIFICANT ACCO UNTING POLICIES........................................................................................ 41 12.0 NOTES TO THE FINANCIAL STATEM ENTS.................................................................................. 45 13.0 OTHER IM PO RTANT DISCLOSURES.............................................................................................51 14 .0 A N N E X E S . . ............ ................... .................................. ...... ................................................................... 53 21Page A FRJCA CENTER OF EXCELLENCE IN SUST-1iAVf BL E LISE OF IIVSEC7S AS FOOD & FEEDS. Rapornd Financia[Statenents For theyear ended30 June 2024 1.0 ACRONYMS AND GLOSSARY OF TERMS CBK Central Bank of Kenya ICPAK Institute of Certified Public Accountants of Kenya IMF International Monetary FUnd IPSAS International Public Sector Accounting Standards NT National Treasury PFM Public Finance Management. PSASB Public Sector Accounting Standards Board WB World Bank Comparative FY Financial year preceding the current financial year. 3 1P a g e A FRIC½ CENTfER? OF EX'.CELLENCE IN SU.S7AINA BLE USE OF INMSECTS A-S FOOD & FEEDS. Reports and Financial Statements Fr the- year ended 30 June 2024 2.0 PROJECT INFORMATION AND OVERALL PERFORMANCE 2.1 Name and Registered Office Na .m. ACE TID prjc Africa Center of Excellence in Sustainable Use of Insects as Food and Feeds (INSEFOODS). Objectives: The specific project objectives are to: - i) Build human resource and infrastructural capacity for research, training and technology development and transfer on insects as food and feed; ii) Build sustainable local, regional and international partnerships and networks for research, development and training on insects as food and feed; iii) Develop a biodiversity repository of insects for food and feed in the region; and iv) Develop insect techrnology incubation and skills transfer hub for teaching and research. Address: The Project offices are located at Jaramogi Oginga Odinga University of Science and Technology, main campus, Bondo. Bondo-Usenge Road P.0 Box 210-40601 Bondo, Kenya Telephone: (254) 057-2058000/ 2501804 E-mail: drinsefoods(@jooust.ac.ke Contacts Vice Chancellor Jaramogi Oginga Odinga University of Science & Technology Telephone: Email: vc(aJ00ust.ac.ke Website: www.iooust.ac.ke Center Director Telephone: (254) 057-2058000/ 2501804 E-mail: drinsefoods@jooust.ac. ke Website: www.insefoods.jooust.ac.ke 2.2 Project Information Project Start Date: The Financing Agreement was signed on 4th July 2016 and the Subsidiary Grant (Performance Agreement) signed on 271 October 2016. Date of Credit Effectiveness 1st February 2017 Project End Date: The project end date is 31st December 2023 Project Manager: The Center Director: Prof. Darius Otiato Andika Project Sponsor: International Development Association (IDA)-World Bank 4IPage AFRICA CENTER OF EXCELLENCE IN SUSTAINA BLE USL OF INSECTSAS FOOD & FEEDS. Reports and Financial Statements For the year ended30 June 2024 2.3 Project Overview Line Ministry / State Ministry of Education / State Department for University Education Department of the -project Project Number: P151847 Strategic goals of the Key Strategic Objectives. Project i) Build human resource and infrastructural capacity for research, training and technology development and transfer on insects as food and feed; ii) Build sustainable local, regional and international partnerships and networks for research, development and training on insects as food and feed; iii) Develop a biodiversity repository of insects for food and feed in the region; and iv) Develop insect technology incubation and skills transfer hub for teaching and research. Achievement of strategic The project aims to achieve the goals through the following means: goals Component 1. Strengthening Education Capacity (Excellence) and Development impact Component 2. Strengthen Research Capacity Excellence Component 3. Attracting Regional Faculty and Students Component 4. Plan for National, Regional and International Academic Partnership and Collaborations Component 5. Plan for Management and Governance Component 6. Sustainability Other important INSEFOODS is one of the 24 competitively selected centers at Universities in background information Eastern and Southern Africa under the World Bank's Eastern and Southern of the project Africa Higher Education Centers of Excellence Project II (ACE II). The overall objective of INSEFOODS is to achieve long-term food and nutritional security by using insects as a cost effective, reliable and sustainable source of protein and other nutrients for food and feeds. To achieve this objective, INSEFOODS' strategy is to develop and offer high quality regional and internationally accredited masters, doctoral and short courses programs in food security and sustainable agriculture with insects for food and feeds as the entry point. 5 P age AFRICA CENTER OF EXCELLENCE IN SUST4INABLE USE OF INSECTS S FOOD & FEEDS. Reports and Financial SI3tateents For theyear ended 3) June 2024 The educational programs will involve teaching, research, product development and commercialization, and student and staff exchanges in different disciplines related to insects as food and feeds across Africa. INSEFOODS is funded by the World Bank to the tune of US$ 6 million over a five-year period 2017-2023. The Bank has disbursed cumulative of US$ 3.9 million. The funds were credited into the JOOUST Bank Account at the Equity Bank, Bondo Branch, for the ACE II Project. The total amount received . cumulatively in Kenya shillings was 394,896,623 (Three Hundred and Ninety Four million, Eight Hundred and Ninety Six Thousand Six Hundred and Twenty Three). Current situation that the INSEFOODS was designed to: project was formed to intervene a) Strengthen Education Capacity Excellence through the number of Ph.D. and Masters students trained, and the number of students who participate in short term trainings; b) Strengthen Education Capacity & Development Impact through the number of student and staff internships with private sector, the number of sub-regional and internationally accredited education programs, the number of students employed by industry and by universities as faculty members, and the number of students who create/start their own businesses; c) Strengthen Research Capacity Excellence through the number of internationally peer reviewed research publications in disciplines supported by the INSEFOODS Program; the number of new research collaboration in the region; the number of students employed by research organizations; and the number of patents, invention disclosures, trademarks and copyrights emanating from the project's activities; and di) Strengthen Education and Research Capacity through increased financial sustainability and demonstration of value to students and partners through the amount of externally generated revenue by the INSEFOODS Project duration The project started on 1st February 2017 and is expected to run until 31" Dec 2023 2.4 Bankers Equity Bank; Bondo Branch P.0 Box 598-40601 Bondo,Kenya 2.5 Auditors Auditor General Office of the Auditor General, Anniversary Towers, University way, P.0 Box 30084-00100 Nairobi, Kenya 6 1)ag-e -7. ....7 - - 777777.7v. 邵． /IFRICý11 C L/VTER OFEXCELLDYCE IN S VW7ALY.-IBLE USE OF INSEC7SAS 1`00D 11 FIEDS. Rqwrk; avd Financial Stalements For Ihe i,ew- ended 30 Ame 2024 2.7 Funding- Suniniar), The pr ject duration is 5 years (from 2017 to 202j) with an approved total budget of USD 6 Million equivalm( of Kshs. approx. 600 Million as highlighted in the table below: I aDIC A: Source ot v unds Source of funds Donor commitment Amount received to date- Undraivn amount to date (30.06.2024) Grant USD. Kshs. USD. KSlis. USD. KShs. The World Bank 6 000,000 600,000,000 6,903,154 690,3315,439 Sub Total 6,000,000 600,000,000 6,903,154 690,315,439 Otliers Grants 11 DANIDA Fellowship 16,096 1,609,594 16,096 1,609,594 Gollfried Wilhelm 25,818 625,818 6,258 6 6,258 Kobenhaven Uiiiversitv 235,000 23>500,000 116,184 11,618,388 118,816.12 11,881,612.00 African Population and Ileatth Research Center 22,299 2,229,942 22,299 2,229,942 University of iý Gothenburg 29,000 2,900,000 6,159 615,904 22,840.96 2,284,096.00 National Research 1.1, Fund-SA 41,767 4,176,708 41,767 4,1762708 University of Southampton 287,218 28,721,801 84,733 8,47-,272 202,485.29 20,248,529.00 World Health Organization 60,317 6,031,665 60,3 17 6,031,665 National Research Funds J69,951 6,995,113 369,951 36,995,113 Kobenhavens Universitv 203,2331 20,323,120 91.993 9,199,296 111,238.24 11,123,824.00 frican Population and Health i Research Center 89,867 8,986,719 89,867 8,986,719 University of 12,782 1,2 10,059.05 1,005,905.00 Gothenburg ??.841 2,284,096 78,191 University of Southampton 247,985 24,798,529 40,781 4,078,343 207,201.86 20,720,186.00 The Michael Fox Foundation 185,840 18,584,015 184,562 18,456,188 1,278.27 127,826.70 University of 20,818,263 60,663 ) 6,066,311 147,519.52 14,751,952.00 Southamj),ý-0-11 -T 208,183 a e A FRICA CEiNTER OF EXCELLENCE N SUS INM1ABL E USE OF INSECTS AS FOOD & FEEDS. Reports and Fiazncial Stateiments For the year 'emdl(lJ .3l0.IL Je2024 University of Gothenburg 10,059 1,005,905 8,289 828,858 1,770.47 177,047.00 Chalmers Tekniska 3 6,232 3,623,198 3 6,232 3,623,198 - Africa Research Excellence 7,479 747,864 7,479 747,864 - University of Warwick 3,818 381,798 3,818 381,798.43 - Miscellaneous Receipts 56,643 5,664,260 56,643 5,664,260 - Sub Total 2,140,084 214,008,409 1,316,874 131,687,431 823,209.78 82,320,977.70 Total 8,140,084 814,008,409 8,220,029 822,002,870 823,209.78 82,320,977.70 91Page A FRICA CENTEI? OF EXCELLENCE IN SUSTAIIABLE USE OF INSECTS AS FOOD & FEEDS. Reports and Financial Siitamenis For the year ended 30 June 2024 Table B: Application of Funds 1tCumulative Application of Armount received to date Anount Un-utilized Balance to Date Paid to Date 30.06.2024 30.06.2024 30.06.2024 Grant USD. KSh1s. IKShs. USD. KShs. The World Bank 6,903,154 690,315,439 497,339,386 1,929,761 192,976,053 Sub Total 6,903,154 690,315,439 497,339,386 1,929,761 192,976,053 Others Grants DANIDA Fellowship Centre 16,095.94 1,609,594 1,609,594 -- Gottfried Wilhelm1 6,258.18 625,818 625,818 - - Kobenhaven University 215,195.85 21,519,585 19,431,396 20,882 2,088,189 African Population and Health 112,166.61 11,216,661 10,111,446 11,052 1,105,215 University of Gothenburg 27,229.53 2,722,953 1,880,318 8,426 842,635 National Research Fund-SA 41,767.08 4,176,708 3,352,950 8,238 823,758 University of Southampton 186,179.26 18,617,926 9,987,334 86,306 8,630,592 World Health Organization 60,316.65 6,031,665 1,808,806 42,229 4,222,860 National Research Funds 369,951.13 36,995,113 21,832,038 151,631 15,163,075 The Michael Fox Foundation 184,561.88 18,456,188 12,050,205 64,060 6,405,983 Chalmers Tekniska HoQskola 36,231.98 3,623,198 523,046 31,002 3,100,152 Africa Research Excellence 7,478.64 747,864 747,864 - - University of Warwick 3,817.98 381,798.00 381,798 - - Miscellaneous Receipts 56,642.60 5,664,260 - 52,667.15 5,664,260 Sub Total 1,323,893.31 132,389,331 84,342,612 476,491.74 48,046,719 Total 8,227,047.70 822,704,770 581,681,999 2,406,252.26 241,022,771 10|P)age AFIRICA CENTER OF EXCELLEVCE IN SUSTAINABLE USE OF INSECTS AS FOOD & FEEDS. R -epor/s and Financial Satemen/s For the year ended 30 June 2024 2.8 Summary of Overall Project Performance 2.8.1 Budget performance During the year the budget performance against actual amount stood at 75%. 11 P a g e 「不一一――一！ 〕＿叮 .�� � :.� `+ � ; ; '� � ;; � � , �'I � -; � , О N �--� G� О h1 �О м оо t� И И И ,--� ,--� G1 [� 00 �D N м i '-'' '�' �--' И N о I � ,--� 1 ,� � I � i :;i � I с�1 �п r1 о о си � си t� .-� о и "� �' N •---а � .-� гГ1 м .-� О (� 1 �� о i ,' � � 'I ~ N , � 'I � I � ! :� I 1 � I I v ~� I I '� Ci �\ ,� Н i _< <`� й r гл '' � м � й ,.,� I � � = � � � � :� � -с � 1 :{� � �� v � � `;1 �' - � �, '-' U у `� и о, О а: ' `� � � � ., = � о � О о +, i -� G � ^ ^ . � '' � U '7 � С, `� С � � G � � i I:�I -"'.`. ` �i .� О О О О � I, I',-�.,� � �' г�' и � ~ >~ с�С Z � Z 'V ,�'ry Z � +-� р[L] р О � cv' сд � �'i � у � � U � •� � � � �, � � N � ;'� ��, и о� Н z � � Н С� Е� [� .� Н "i � �, � ,� ш Ч �' Ч � .i� = � О л � и •� :-• ;.) 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W � � � ¢ � л � � ! и �, �v q � � � � � и � ,i � � � � � � � о о ;; :�• ,, r �, � д z � � а� � ��-I г. :. и � > � ✓ -Г"+ Я � �'-� '� � :.� сб -� � S� � О О � >, ^л а-, � �'ы' �а.� и : � 1. ` � U у й н �" �" С'� -�ч � .i `г {,у :.I ,��• �-oi �ч W R. L� (S-г Ст� F'' Н Е--� ' ` �.. �� V � И � [� СО N М 'д' �--� N F..� iJ `�� `' N N с�1 N ri м м м -� zt Q t0 " л ,,J ,�/ ,�/ ,�/ ,�/ "� � =: Kj Ly F-+ f-� �ч f-H �i � � W � rG � � а � а � а а � � о �, Cii 1. `.�i` Q Q Q Q Q Q д Q д Q Е"'� , � й. ,--� i.!; . `: 1,1� I-� �� 5 ! �. _-. . . . _.._ .. ...- .._ ..�-. ... __ . . . , . ,.--: ,--'_ ___ . . . ..� .'_'. __ _i .._...._______ __ __ __ - '-_ Al-RICA CENTER OT'SVCELLLNCF, IPISUMILM-IBLE USE OFINSEOSAS FOOD å- FEEDS. Reporls and l-iiititici(il S Walemenis For Ilie lyeur endeel 30.Inne 2024 2.8.4 Implementation Cliallenges The Center faced some chaffenges towards achleving it objectives and took the föllowing actions to solve them. Challenge faced Action Taken I Delay in disbursenieni of achieved funds 0 Enaaaement with Ministry of EdUcation to hasten the disbursement process 2.9 Summary of Project Compliance There were no issites of non-compliance with applicable laws and regulattions, and essentlat externat financincy a(Freements/covenants. 16111 a g e A FRICA CENTER OF EXCELLENCE IN SS7AITJABLE USE OFItSEC7SAS FOOD & FEEDS. Reports and Financial Statements For the year ended 30 June 2024 3.0 STATEMENT OF PERFORMANCE AGAINST PROJECT'S PREDETERMINED OBJECTIVES Introduction Section 81 (2) (f) of the Public Finance Management Act, 2012 requires that, at the end of each financial year, the Accounting Officer when preparing financial statements of each National Government entity in accordance with the standards and formats prescribed by the Public Sector Accounting Standards Board includes a statement of the national government entity's performance against predetermined objectives. The key development objectives of the project's agreement/ plan are to: i. Build human resource and infrastructural capacity for research, training and technology development and transfer on insects as food and feed; ii. Build sustainable local, regional and international partnerships and networks for research, development and training on insects as food and feed; iii. Develop a biodiversity repository of insects for food and feed in the region; and iv. Develop insect technology incubation and skills transfer hub for teaching and research. Progress on attainment of Strategic development objectives For purposes of implementing and cascading the above development objectives to specific sectors, all the development objectives were made specific, measurable, achievable, realistic and time- bound (SMART) and converted into development outcomes. Attendant indicators were identified for reasons of tracking progress and performance measurement; Achieved Metric The project is result based and the performance of the project is per the implementation Matrix as indicated in the table below: 17|P age � 1 � о ш ; j U � � .� N � � .L �. � и � -�- - . ,j � � С � р О .� й , I � О 4=, � п �- � N = 'I и G � � � с� �... О ар� N _i N СЧ сС 'D У и r •у U � i' > � 'G с� е) r у _ � р � �_ °' Г- Г- _ '�' � с� � С'Г' У У U_ '_' и N .. I о У -� U., С � У . �!� и . .- :--. r r п �r � - ; '�� � � Ti '� . 7 r j �U � 'д.. � ; С � � .� о ' � � � U о . � ij r у � ?� ,.r�"у, � � � й � .С О � . � U � л .�U рЛ ^ Т, - � ��, � •й О п г- ~ N С r i.� . 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I ; � i^i �+ i U �; � ;� �г / n7 � � �.: О п� � -д �-'-. :J L' v : �� � I i � ~' �~.! ` I �1 � Гг�� iI ^i � �� � _ I � .. � J � � `` �в 1 и J ' I � i� % � г•, I U .�.�+1„ � I С, .✓ ;':I �� � � fi `;i ,-, � � i С.: � � и и � ::� �`. и и су V � гI :;, � � � "G i�' bD •� • �- � �' 4" �и ��_ � N О �•и а� rЛ r N W � N � � �. -' � С г' 4^ �.' = и N � 'D � � r U ayi � G `v ;j �j у V'� j а7-' �Л �, й ' сс -G .� N `_' Г. г' .- � n" =_ й N_ 4-. С .�, г- с3 � С ' r- �� N д.� � � �� J � й С1 R D.. ... '--л' +�-� � 'J С'1' `II � � U � � � J � � � � � � С � U О й � 4 � ,�, J ��, U г' с' и У. О и •. = '- О О N ^• -� > СЛ - г' С � -р =Л > ; -� L- -ь-г'�. S� N - а� ЬА �+ л С U,"�G ' ; �,�j .V О й Г' С �U и - й с'С'�' � U] ь"' r U� W r=н � > L`! � U=_ � г.' 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'G r bQ О � � � . � � � О � �.. i 1 .= cJ �- h(1 - Г• О � Ш - Ш • N � '� � >, � � о о - у ч= � = о °�' ? о ,еШi °� 3 � ; � �; ^ у� '� .д '� J. ,- - Ш�+, r; с r О р•r � I�� .и � Ш �° ^ r С' Ш О bA и ~А ,О Ш л U � I ��i� � �- - ° у -G С ш •- � � �) и и r �"� � i' `, � 1 Ш г- Ш и СД и и Ш Ш �_ � � - N � � N ,-, N и �U � •> r ° � � • � и � 1 Ш - 0- VD ".' ,�'� О Ш� ^ �А � - � , r У р �.��1 � � b0 у'+- С � r Z = � L'. С � �' U ° и � и U . и С_ и О• г, � i � +� С � О с Ш.`� р� у О I�;� -, 'с� �С • СЛ •J Ш � п, С r и � 'ШG .� ' =,� :J � J . i fi � ,с, •� у _ _ � •� N г• г:. � L U � N � �� `-- 1I С) ��' � � 4-. � и � � и n. U р у е) � I ~ . - ~ � � V О ^ Ш r r л _' ° i;) U р .i U�г ° U и=� N ^.� •- д? и U _Ti � V `" �' си о ?? °' у r Ш 3 ° = '�, � Ш °г' •а� Ш о .> Ш � •;,, 's1 Е'_' % � • й F' ai � г" � й � . � U �' i � �i п Е"' L• .� �i „� � � г• �'�r �1 � .I i .`'-� = й 0 и А . 1' L; � и U •' и +J О ^ 1 С�� р '"G � bШD L, j `~' с' � _ i:�;� +� Ф у гп •= й r :-' Ш ^ 4-. 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СО �i 'Г О р Lf р U :.ь_. . , !' � N �� v r О .. i �'�' 1 '� n1 О`� _ r р г- у � Т' О .� h:i :.G г' � � - U r�� 1'� V � U �_- `-, J. ,'I �� С N а� �'г] гг'-- � д0 F аи-. � 1 � � V � й U U � р у •�V � � р г�� �, �- О , ., а � W О.N � °U U �'.� �•и . � � � i { 'r' : � ��� % :� +-и� с .i `� N "G V :i �. � и >, �� r � а.> >, и-° !1: :,� �., � ^ ч .- ;� � р и bA "D � � и � > . {+. ..р . � С ° r г- ьI' � `� � U N > ° С � U °" о ,_' , � ,�� � �� ° � ° � р � р � • � ! 1 ш >' >' r:- ш � � О й ;jI �`� �.� О Q s� �гп °о '-' О '>U у � r � > � ° �'•-' � � г.� J � �О rU-- !i v � '- 1 , � ,� � у . V л л � i i = С � и �и, ,и_, �_ О С:.] � � � �' о � � ° S] � 'v :� � s.>. � � � � .� � � сб й �' � � й у ПJ � у � � � С и ° � ° у и . % �у L�- О с� �= О � �' � � р � � . � R. С v' .ь-� � � >, � О С r О � и у� С � и tu V.�. j � 4-. А р t].. � С U.� - �, у G'+� ._.. t_� � � N.й �, р С � N.С pq U �' = О� й гс ' ` 1 L ° с� г. О U � . а� '> � �= у _. �. �! tt й " b0 _ i�' `-7 Q '_' - '+-' Г\1 �, > U 'О � `� �� и � .� .� е.� . v .� с�с � tь, О r ' � � � •� т ' � N `С �=и i'`; „ , _ _ . . _- _ _ . . :. _ ! -------- -- - --- . . .. _ ---- - -- AFRICA CENTER 01, EXCELLENCE,- 1A1SUST4hVJ1,'LE USE OFLASECTS'AS FOOD & FELDS. Rel)orls and Thiancial Slatemenis For theYear entled.30.1une 202 4.0 ENVIRONMENTAL AND SUSTAINABILITY REPORTING rNSEFOODS exists to transform lives. The overall objective of INSEFOODS is to achieve long-term food and nutritional security by using insects as a cost effective, reliable and sustainable source of protein and other nutrients for food and feeds. -fer high quality regional and To achieve this objective, INSEFOODS' strategy is to develop and of 1, 1 :D internationally accredited masters, doctoral and short Courses programs in food security and sustainable acriculture with insects for f-ood and feeds as the entry point. Below is a brief highlight I -Lat drive towards sustainability. of our activities tt I I i. Stistainability strategy and profile The center has developed a sustainabitity strategy that relates to social, environmental, economic, and ethical issues that defitne 'its relationships with society and continued existence in eXCCUting its mandate as defined from inception. The sustainability strategy has considered several key factors including i) Sustainability Assessment to identify current activities and potential gaps ii) Benclimarking against peers to identify areas of strength, weakness, opportunity, and risk Stakeholder Engagement to hold a meaningful dialogue and receive feedback thrOU01 workshops and interviews -ormance in social, environmental, and economi iv) Impact measurement to assess perf ic areas v) Repoiting and Engagement to communicate and explain progress to stakeholders The involvement of stratealc stakeholders from the industry has been criven priority to facilitate the marketing of developed research outputs and access to the consumers. Therefore, the SUStainability strategy focuses on- i) Innovation for growth to provide an additional revenue stream through meeting environmental or social needs. ii) Leadership in the market to future proof and build competitive advantage. lit) Risk and resilience for minimizing vulnerabilities and anticipating upcoming issues, such as new regulations. iv) Reputation and brand for stronger relationships with customers and an enhanced license to operate through better relationships with recyUlators, non-profits and other stakeholders. The Center Developed the following sustainability plan as the project is heading toward the end of Phase one; JJ Up scaling qfproducts and commercialization The Center has developed business plan to enhance scaling of products development and commercialization. The Center has already registered JUSTER FOOD as tile brand for the product and obtained KEBs certification. The Center successfully installed a temperature controlled room to facilitate mass production of cricket for commercialization Purposes. The Center in collaboration with JOOUSTES are working on the commercialization of the products and the f'ollowina were undertaken within the financial year; 25111 a g e A?IC'A CE!V'TER OF E,VCELLENCE INSUS'TJINABLE USE OF INSEC7S ISFOOD & FEEDS. Reporls and Financial Statemenis For the Yewr ended 30 June 2024 0 Registration of Trademarks The Center facilitated registration of the traded mark "JUSTER FOODS" within the year. * Stocking of repository The Center collaborated closely with the National Museum of Kenya (NMK) to establish an of insects, and assisted in setting up the repository. On November 28, 2023, the Center team collected insect specimens from NMK to equip the repository. o Installation of temperature controlled room The Center facilitated installation of Cricket rearing cold room. This will facilitate mass rearing of cricket to facilitate commercialization of the cricket enriched biscuits. * Trademark amendment The Center facilitated amendment to the trademark JOUSTER-FOODS and payment of the annual subscription fee to KIPI. * Processing of packages The Center facilitated processing of Joouster-Biscuits packaging to the acceptable global codes and to ensure proper labeling of packaging materials. CKEBS nutritional Value Analysis The Center facilitated nutritional value analysis of cricket biscuits which is a requirement in commercializing the products. * Remodeling offood Lab The Center facilitated remodeling of the Food Lab in line with the recommendation from the Public Health department in preparation for mass production. 1.2 Proposal writing * The Center responded to the call for expression of interest to proposed joint research project under the French Ministry of Europe and Foreign Affairs Solidary Funds for Innovative Project (FSPI). 1.3. Fee payment * The Center continues to advertise its programs to attract fee-paying students and supported students to obtain admission letter in order to apply for IUCEA scholarship to study at JOOUST. 1.4. Academia industiy collaboration * The Center is in the process of seeking sustainable collaboration with industries. * March 2023. The theme of the forum was "Nurturing Sustainable Skills Development for Graduate Employ-ability through Academia-Industry Partnership" 261 Page A FRICA CENTER OF EXCELLENCE IN SUSTIIAÄBLL USE OF INSECTS AS F00. & FEEDS. Reporls and Financial Stateniens For tie y,ear entled 30 June 2024 .5. Coinunity engagement • The Center is rolling out the skills and technology transfer to the community members through short course training and outreaches for community adoption. 1. 6. Institutionalization of the Center in the University Status • The Center is institutionalized within the University Statutes to facilitate its sustainability. ii. Environmental performance The Center has an approved Environmental and Social Monitoring Plan that clearly outlines the management of environmental related issues. The summary of the plan is indicated below for the year under review 271 P a g e 〕方：二石不百二不一〕 〕＿件 �-_ -- - - : . -- . . __�. :, _-- _ -- �.: � . . : . -- _. -=- - = - °i � ,�i .� � � й о ,� т � � " о д гч U � � ] I ^ �" . и . Мч � � � � � ..в у�-в - о J � � r -г� � с� ; :г✓ cJ р � �, '-� И V й � bЛ � i ! ; r .� � � ° � о � ?' -С ' о ё� r о �' � � � � � � zi � � � .^, й r и � с�' U I � ал о й� о�� о� о о°' 3� и� ��, � �,; :G � ° . � � °' у � � с� +. 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U > �,_, и �, � «^. 1 ! � :.� .� <;-� С � U � � сн , � QJ � bД 1 �� N .° г�s � о � .^ .� �' � о ^ .ь � 'й � � i � .� й � +� ,�' � N =ь-• ,� � 1 О � О � ; ..., и О _ U � _ _ I �...;i �,^ .' `+ Q� ' "'" � N � �_ � '� N и й _ � � � U�.� д) й V � � и U р � Д � О i--i � У г' bД с' � �.� bЛ LZ. �� ^у г. � iU и ^ Гv а� dJ `." ° ['v � Ш и � � -�r. �. и � и и ;.., и и ,r� и I �' J ,�U � > � � ?J > ' > О г' � cJ � r � � 'Г� 4� Q .~Г". � �' + Q � д й zi '(� +� р.. ,>i ,j� r�, :� о о е в т о о � � �� � I ti J � � � ��� '� �, 7`,,,, bD � 1V л� .S� л i ^` 'U i: Ш й ,ь.; :-� r ,.f> � . '- с�,� 'д, .� сб � � ¢ и о :; , с с � 3° о-о � . �' " � � _ О � � '" � � V ииj � �� �: r � �--' � � � ° -D `� � _� �_ � ::.1 � v и J V . U и J ^�`� �С'� у (G гr-v' QJ Cv ; н Ш и _� �ч rч iC � :-. N '+"� Т'.r ..�,. ��; J ° � и� r r е� о � � � � � � L .; . G �' с) с� ' v � ��i `�.`г �.� и � � . ,' " �` ►: \ =н � � � .Ct `� О � � j ��_' -�' v с� � с�' � r сС и _ +-. � r '.� С,� '-� > •" j �ни-. U О � lн и ,й ". =н+ •Cr и е) vi у i:r � � � с� � О_ 4�VJ и � с3 �р,� �W' CJ „i ,`� Q� � Са, г�.,' Gi � Е-� 'С.-� и ед U '" ^ z , �I \ � � ;� �„ � i� С.7 ь�i -�. :� V] , . • � _` �� М .� �1 I :.. .. . . - . ! _ -- - - I -- ----. _ ..... -> . . - ,_ -- _ -- - --::---=-°` --- . ._.. ... _ _ - .------==-------'=-=- -- . ._ -- �- - -- ----- -------- - --- -_- AFRIC l CEATER I BLE USE OFLYSECTS'AS TOOD& FEEAS'. Reporls and Fhwnicial Statelneids For the 1.,ear ended 30.1une 2024 iii. 4 rnployce welfare The Center is institutionalized within JOOUST status. It therefore caters for staff and farrifly welfare based on the University policy frameworks. Some of the policies in place include; Staff perfortriance review, recruitment policy, overtime policy, payroll management policy, compensation and benefit policy, ethics and integrity policy, communication policy, codes of ethics policy and HIV & AIDS workplace policy. iv. Market place practices- The organization should outline its efforts to: a) Responsible Supply chain and supplier relations- The Center is institutionalized within the Universities and therefore works in compliance with the Institution policies which are 'n tine with PPR_A. b) Responsible ethical practices The Center is institutionalized within the Universities and therefore works in compliance with the University policies in relation to ethical practices. c) Regulatory impact assessment The institution works in compliance N-vith the Envirorin-ienta[ and Social. Safeguards- 1;. Community Engagements JOOUST ACE 11 INSEFOODS priority is to contribute to food security and improve household nutritional quality in the targeted focus areas at both national and regional levels. Priority is given to small-scale fari-ners who suffer greatly the consequences of food insecurity. The project has therefore developed strateoic mechanisms to achieve its goals of improving food securiIty. Two short COLLrses on black soldier fly rearing and value addition and Cricket rearing and value addition have been developed. The University has established a staff and students exchanore program that promote reskillino and sharing of ideas as well as equipment sharing. The exchange program has also provided a platform for collaborative research proposal development for suitability. a. Faculty and Student Exchange T -ic University has established a staff and students exchange program that promote reskitlincy and sharing of ideas as well as equipment sharing. The exchange program has also provided platforni f -or collaborative research proposal development for suitability. 2 11 e FRICA CENTER OF EXCELLNCE INSUST1NIABLE lS'E OF INSEC7S AS FOOD & FEEDS. Reports and Financirl Statements For the year ended 31) June 2024 b. MOUs with Partner Institutions The Center participated in the Private-Public partnership with the Center for Ecosystem Restoration Kenya on 7" July 2023. c. INSEFOODS Key Partners stakeholder review meeting The Center facilitated Four (4) faculty/students for exchange with other institutions. The exchanges majorly focused on laboratory analyses and equipment's sharing. Similarly, the Center has identified supervisors from most of those partners' institutions who are part of the supervisory team for the students in the Center. Among the outputs from the exchange, activities are:- * Taught part of the graduate seminar units a Presentation on possible areas of joint research and student supervision Identified joint externally funded research opportunities and proposals 0 Participated in learning, teaching, and research activities including community engagement V Drafting research article and collaborative publication with JOOUST researchers d. Exhibition The Center participated in different exhibitions and shows; o Kenya Agricultural Show Kisumu from 23rd June to 3rd July 2023. o Kenya Agricultural Shows Mombasa from 6th to 10"' September. o Kenya Agricultural Shows Nairobi from 25"' August to I" October 2023. o Siaya County exhibitions on 3rd August and subsequently represented Siaya County in the Devolutions Conference held from 14' to 19"' August 2023 in Eldoret. o The 3rd Gem Agri Expo 2024" from 7' to 9"' March 2024 in Yala. o Kakamega International Exhibition from 19"' - 22nd March 2024 in Kakamega. c. Conferences The Center Director participated at the 13"' African Farm Management (AFMA) conference from 19"' to 23rd November 2023 in South Africa, Eastern Cape Province. He presented a paper titled; "Insects as Novel Foods in Kenya: A Pathway to Sustainable Food Security". The Center participated in the 6"' Conference on Partnership for Skills in Applied Science, Engineering, and Technology (PASET) Fortn and RSIF workshop. This workshop was conducted from April 23 to April 25, 2024, and focused on sharing experiences and lessons learned. The Center participated in the First Af*ican Centers of Excellence International Partnership Workshop, held at the Intercontinental Mauritius Resort, Balaclava Fort, Mauritius, from May 8 to May 10, 2024. The workshop aimed to leverage strategic partnerships outlined in the AU-EU Innovation Agenda to foster collaboration and knowledge exchange between Africa and international partners. 33 | a ge -~~~.. .....-.-.z:x A FRIC CENTER OF EACELLENCE IN SUSTA IN 3LE USE OF IVSECTS AS FOOD & FEE DS. Reporits and Finamcial Stateznts For the yea ended 30, Jnc 2024 f. Technical Advisory Meetings The Technical Advisory Meeting was held to deliberate on the ACE II Centers' progress to date, milestones achieved, and end-of-project closure of ACE II Centers in Maputo Mozambique from 271' - 29' November 2023. g. National Steering Committec niceting The ACE II National Steering Committee meeting was held at JOOUST on 6' December 2023. During the meeting, the Center's progress, project closure processes, and procedures were discussed. h. Project Closure Meetings The Center coordinated the CAB meeting which was held on 8'1 and 9' August 2023 in Kisumu. The team was updated on the project's progress and closure procedures to ensure the smooth completion of the project. The Center Advisory Board met to review and approve the Project Implementation Completion Report on 90' September 2023 in Kisumu before it was submitted to IUCEA on 15' November 2023. The ACE II Centers and the team from MoE met in Mombasa from 25' to 280' March 2024 at Technical University of Mombasa (TUM) to compile the Country Project Completion report. The repoit has been submitted to MoE for further consideration and submission to World Bank. 3411P a g e -- - -- -- S.0 STATEMENT OF PROJECT MANAGAMENT RESPONSIBILITES The University Manate.ment and the Project Centre Coordinator Africa Centre of Execlence in Sustainable Use of Insects as Food and Feeds ACE II-INSEFOODS are responsible for the preparation and presentation of the project's financial staternents, which give a true and fair view of the state of affairs of the Pro-ect for and as at the end of the financial period ended on Juine 30, 2024. This responsibility Includes (i) naintaining adequate financial managernent arrangernents 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, irnplementing and mrai ning interna] controls relevant to the preparations and fair presentation of the financial staterent. 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 (vi) making accounting estimates that are reasonable in the circumstances. The University fManagement and the Project Centre Coordinator for Africa Centre of Excellence in Sustainable Use of Inseets as Food and Feeds ACE II-INSEFOODS accepts responsibility for the Project's financial statements, which have been prepared on the Cash Basis Nethod of Financial Reporting, using appropriate accounting policies in accordance with International Public Sector Accounting Standards. The University Management and the ProJect Centre Coordinator for Africa Centre of Excellence in Sustainable Use of Inseets as Food and Feeds ACE IL-INSEFOODS are of the opinion that the Project Financial statements give a true fair view of the state of Project's transactions during the financial period ended June 30, 2023, and of the Project's financial position as at that date. The University Management and the Project Centre Coordinator for Africa Centre of Excellence in Sustainable Use of Inseets as Food and Feeds ACE I-INSEFOODS further confirm the completeness of the accounting records maintained for the Project, which have been relied upon in the preparation of the Project financial statements as weil as the adequacy of the systerns of internal financial controls. The University Management and the Project Centre Coordinator for Africa Centre of Excellence in Sustainable Use of Insects as Food and Feeds ACE 1I-INSEFOODS confirm that the Project has complied fully with applicable Government Regulations and the terms of external financing covenants, and that Project funds receivec during the financial period under audit were used for the eligible pu-poses for which they were intended and were properly accounted for. Approval of the Project financial statements. The Project financial statements were approved by The University M/anagement and the Project Centre Coordinator for Africa Centre of Excellence in Sustainable Use of Inseets as Food and Feeds ACE I-INSEFOODS on.. .. ......................2024 and signed by them. Prof. Fiily A. Akuno Prof. DariLs 0. Andika CPA George AdLuda Vice Chancellor Project Coordinator Chief Finance Officer ICPAK No. 6788 3 5 REPUBLIC OF KENYA HEADQUARTERS '7phone: +254-(20) 3214000 Anniversary iail: info@oagkenya.go.ke J' Monrovia Street Website:www.oagkenya.go.ke P.O Box 30084-00100 OFFICE OF THE AUDITOR-GENERAL NAIROBI Enhancing AccountabilitY REPORT OF THE AUDITOR-GENERAL ON AFRICA CENTER OF EXCELLENCE IN SUSTAINABLE USE OF INSECTS AS FOOD AND FEEDS PROJECT (IDA CREDIT NO.5798-KE) FOR THE YEAR ENDED 30 JUNE, 2024-JARAMOGI OGINGA ODINGA UNIVERSITY OF SCIENCE AND TECHNOLOGY 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; and, 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 does not necessarily mean that an entity has complied with all relevant laws and regulations, is effective in the use of resources, or that its internal control, risk management and governance systems are properly designed and were working effectively in the financial year under review. The three parts of the report are aimed at addressing the statutory roles and responsibilities of the Auditor-General as provided by Article 229 of the Constitution, the Public Finance Management Act, 2012 and the Public Audit Act, 2015.The three parts of the report when read together constitute the report of the Auditor-General. REPORT ON THE FINANCIAL STATEMENTS Qualified Opinion I have audited the accompanying financial statements of the Africa Center of Excellence In Sustainable Use of Insects as Food and Feeds Project (IDA credit No.5798-KE) - Report oftheAuditor-General on Africa Center ofExcellence in Sustainable Use ofInsects as Food and Feeds Project (IDA CREDIT NO. 5 798-KE) for the year ended 30 June, 2024-Jaramogi Oginga Odinga University of Science and Technology Jaramogi Oginga Odinga University of Science and Technology set out on pages 37 to 53, which comprise of the statement of financial assets and liabilities as at 30 June, 2024, and the statement of receipts and payments, statement of cash flows and statement of comparison of budget and actual amounts for the year then ended, and a summary of significant accounting policies and other explanatory information in accordance with the provisions of Article 229 of the Constitution of Kenya and Section 35 of the Public Audit AcL, rJ I 2J. I Iave ovbalined all the infOrimation and explanations vhiclh, to thle best of m,-iy knowledge and belief, were necessary for the purpose of the audit. In my opinion, except for the effect of the matters described in the Basis for Qualified Opinion section of my report, the financial statements present fairly, in all material respects, the financial position of the Africa Center of Excellence In Sustainable Use of Insects as Food and Feeds Project (IDA Credit No.5798-KE) 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 Public Finance Management Act, 2012 and the Credit Agreement No.5798-KE dated 4 July, 2016 between International Development Association and the Credit Subsidiary Grant Agreement between Jaramogi Oginga Odinga University of Science and Technology and the Government of the Republic of Kenya dated 27 October, 2016. Basis for Qualified Opinion Unsupported Field Activities under Research Expenses The statement of receipts and payments reflects purchase of goods and services expenditure of Kshs.56,951,223 and as disclosed in Note 12.5 to the financial statements. Included in the expenditure is research expenditure of Kshs.23,335,761 which includes an expenditure of Kshs.2,866,000 on field activities for the safe water Project. However, review of records in support of the expenditure revealed inconsistencies on requisitioning, work plan and actual dates of the activities. The requisition from user indicated that the activities were to be undertaken during the months of July and August 2023 while the field registers supporting the expenditure indicated the activities took place in February and April to June 2023. No satisfactory explanations were provided for the inconsistencies. It was therefore not possible to confirm, if the reported activities took place. In the circumstances, the accuracy and validity of expenditure of Kshs. 2,866,000 on field activities for the safe water Project could not be confirmed. The audit was conducted in accordance with International Standards of Supreme Audit Institutions (ISSAls). I am independent of the Africa Center of Excellence in Sustainable use of Insects as Food and Feeds Project Management in accordance with ISSAI 130 on Code of Ethics. I have fulfilled other ethical responsibilities in accordance with the ISSAI and in accordance with other ethical requirements applicable to performing audits of financial statements in Kenya. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified opinion. Report ofthe Auditor-General on Africa Center ofExcellence in Sustainable Use ofInsects as Food and Feeds Project (IDA CREDIT NO.5798-KE) for the year ended 30 June, 2024-Jaramogi Oginga Odinga University of Science and Technology 2 Emphasis of Matter Budgetary Control and Performance The statement of comparative budget and actual amounts reflects total budget and actual income of Kshs.110,041,175 and Kshs.268,154,083 resulting to an over performance of Kshsl58,112,908 or 144% of the budgeted income. Similarly, the project had budgeted to spend Kshs.110,041,175 but utilized an amount of Kshs.82,740,460 resulting to an under expenditure of Kshs.27,300,715 or 25% of the budget. The under expenditure was mainly on acquisition of non-financial assets for which Management has attributed to late disbursement of the exchequer funds. The under expenditure affected the planned Project activities and may have impacted 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 Low Absorption of Public Funds The statement of receipts and payments reflects cumulative to -date total receipts and total payments of Kshs.828,369,030, and Kshs.585,331,213 respectively resulting to an underutilization of Kshs.243,037,823 or approximately 29% as at 30 June, 2024. This was six months after the envisaged Project completion date of 31 December, 2023. However, there was no evidence of Management's have sought extension of the Project so as to implement the residual activities from the Donor/GoK. The lapse of the Project before utilization of the funding may have resulted in failure to implement and achieve all project deliverables, and a possibility that the project did not achieve the objective to the intended beneficiaries. Other Information Management is responsible for the Other Information set out on page 3 to 35 which comprise of Project Information and Overall Performance, Statement of Performance against Predetermined Objectives, Environmental and Sustainability Reporting and Statement of Management Responsibilities. The Other Information does not include the financial statements and my audit report thereon. Report ofthe Auditor-General on Africa Center ofExcellence in Sustainable Use ofInsects as Food and Feeds Project (IDA CREDIT NO. 5798-KE) for the year ended 30 June, 2024-Jarainogi Oginga Odinga University of Science and Technology 3 Basis for Conclusion In connection with my audit on the Project financial statements, my responsibility is to read the Other Information and in doing so, consider whether the Other Information is materially inconsistent with the financial statements or my knowledge obtained in the audit or otherwise appears to be materially misstated. If based on the work I have performed, I conclude that LII t -kIII- -I1 - 11- 1-1 - -1f -k 11k~ 1rr- + . 1 - W report that fact. I have nothing to report in this regard. REPORT ON LAWFULNESS AND EFFECTIVENESS IN USE OF PUBLIC RESOURCES Conclusion As required by Article 229(6) of the Constitution, based on the audit procedures performed, except for the 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. Purchase of Goods and Services Expenditure The statement of receipts and payments and as disclosed in Note 12.5 to the financial statements reflect an amount of Kshs.56,951,223 in respect of purchase of goods and services. The following unsatisfactory matters were however noted: 1.1. Non- Project Related Expenditure Included in the expenditure is domestic travel and subsistence allowances of Kshs.10,898,061. The amount includes expenditure of Kshs.2,572,311 in respect to deans, directors and chairmen of departments training in which was not Project but was for the core functions and administrative duties of the University. In addition, a payment of Kshs.909,085 was made for review of strategic plan to that was not related to the project and an amount Kshs.613,970 was paid for the provision of conference facility. Further, the approval for the expenditure was improper and contrary to Regulation 52(1) and Regulation 93(1) of the Public Finance Management (National Government) Regulations, 2015 that requires that no public officer shall spend or commit funds until he or she has been properly authorized by means of an Authority to Incur Expenditure. 1.2. Non-Compliance with Procurement Procedures on Request for Quotation Included in this expenditure is an amount of Kshs.4,725,467 relating to specialized materials and services, out of which an amount of Kshs.2,465,100 was used in procurement of air tickets. Review of the records on provision of air tickets procured through request for quotation method revealed the following irregularities: Report ofthe Auditor-General on Africa Center ofExcellence in Sustainable Use ofInsects as Food and Feeds Project (IDA CREDIT NO.5798-KE) for the year ended 30 June, 2024-Jaranogi Oginga Odinga University of Science and Technology 4 i. The request for quotation procurement method was used. However, only two (2) firm's bids were received and evaluated as per the professional opinion. This is contrary to Section 106(2)(d) of the Public Procurement and Asset Disposal Act, 2015 which requires evaluation to be carried out on at least three (3) quotations. ii. Further, Management did not provide the request for quotation register, tender opening minutes and the evaluation minutes for audit review. 1.3. Irregular Use of Direct Procurement Method Included in this expenditure is an amount of Kshs.336,601 in respect of routine maintenance. Review of records revealed that the amount was paid to a firm for servicing of motor vehicle. However, procurement records indicate that the service providers were single sourced and did not meet the conditions of direct procurement as set out in Section 103(2) Public Procurement and Asset Disposal Act, 2015 which require that a procuring entity may use direct procurement if any of the following are satisfied; the goods, works or services are available only from a particular supplier/contractor, or a particular supplier or contractor has exclusive rights in respect of the goods, works or services and no reasonable alternative exists. 1.4. Cash Procurements Beyond Allowable Limits Included in this expenditure is an amount of an amount of Kshs.23,335,761 under research expenses. Included in research expenses which includes an amount of Kshs.100,000 incurred in purchases made by use of cash imprests. However, the procurements were made in cash exceeding the cash purchase threshold of Kshs.50,000 per item per financial year for goods and services required under the second schedule threshold matrix of the Public Procurement and Asset Disposal Regulations, 2020. Further, cash procurements were not supported by the KRA Electronic Tax Receipt duly signed by the person undertaking the low value procurement of the services. In the circumstances, Management was in breach of the law. 2. Failure to Surrender Imprests in Due Time The statement of financial assets and liabilities reflects a balance of Kshs.2,071,912 under outstanding imprest. Review of the imprest records maintained by Management revealed that imprests were issued to various officers during the year but were not surrendered as at 30 June, 2024. Management did not provide an explanation for the failure by the officers to surrender the imprest held as required. This is contrary to Regulation 93(5) of the Public Finance Management (National Government) Regulations, 2015, which states that the holder of a temporary imprest shall account or surrender the imprest within 7 working days after returning to duty station. In the circumstances, Management was in breach of the law. Report ofthe Auditor-General on Africa Center ofExcellence in Sustainable Use ofInsects as Food and Feeds Project (IDA CREDIT NO.5798-KE) for the year ended 30 June, 2024-Jarainogi Oginga Odinga University of Science and Technology 5 3. Irregular Engagement of Casual Employees Beyond the Stipulated Period The statement of receipts and payments and as disclosed in Note 12.4 to the financial statements reflects an amount of Kshs.14,284,591 in respect to compensation of employees. Included in the amount is an expenditure of Kshs.545,091 paid to five (5) casual employees working in the insect farm and laboratory sections of the project. However, the casuais were engaged continuousiy for a period of 12 months from July 2023 to June 2024 contrary to Section 371(b) of the Employment Act, 2007 which stipulates that where a casual employee performs work which cannot reasonably be expected to be completed within a period, or a number of working days amounting in the aggregate to the equivalent of three months or more the contract of service of the casual employee shall be deemed to be one where wages are paid monthly. In the circumstances, Management was in breach of the law. 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, based on the audit procedures performed, I confirm that, nothing has come to my attention to cause me to believe that internal controls, risk management and governance were not effective. Basis for Conclusion 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 Conclusion As required by International Development Association, I report based on my audit that I have obtained all the information and explanations which to the best of my knowledge and belief, were necessary for the purpose of the audit. In my opinion: Report ofthe Auditor-General on Africa Center ofExcellence in Sustainable Use ofInsects as Food and Feeds Project (IDA CREDIT NO.5798-KE) for the year ended 30 June, 2024-Jaranogi Oginga Odinga University of Science and Technology 6 i. Information given in the Management report on pages 3 to 35 is consistent with the financial statements; ii. 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 are in agreement with the accounting records and returns. Basis for Conclusion The International Development Association requires that, I report on the legal or regulatory requirements, or on performance information disclosed. These matters require expressing a separate opinion as to the Projects' compliance with laws and regulations. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my conclusion Responsibilities of Management and those Charged with Governance Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Public Sector Accounting Standards (Cash Basis) and for maintaining effective internal controls as the 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, the Management is responsible for assessing the Project's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless Management is aware of the intention 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, the Management is also responsible for ensuring that the activities, financial transactions and information reflected in the financial statements are in compliance with the authorities which govern them, and that public resources are applied in an effective way. Those charged with governance are responsible for overseeing the Project's financial reporting process, reviewing the effectiveness of how the Management monitors compliance with relevant legislative and regulatory requirements, ensuring that effective processes and systems are in place to address key roles and responsibilities in relation Report oftheAuditor-General on Africa Center ofExcellence in Sustainable Use ofInsects as Food and Feeds Project (IDA CREDIT NO.5798-KE) for the year ended 30 June, 2024-Jaramogi Oginga Odinga University of Science and Technology 7 to overall governance and risk management, and ensuring the adequacy and effectiveness of the control environment. Auditor-General's Responsibilities for the Audit My responsibility is to conduct an audit of the financial statements in accordance with A of the Constitution, Seto 35 L. Puli.- A d.i AtI, 2Llt )A015 c 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.oagkenya.go.ke/auditor-generals- responsibilities-for-audit/. This description forms part of my auditor's report. FCPAAaA S AUDITOR-GENERAL Nairobi 08 November, 2024 Report ofthe Auditor-General on Africa Center ofExcellence in Sustainable Use ofInsects as Food and Feeds Project (IDA CREDIT NO. 5798-KE) for the year ended 30 June, 2024-Jaramogi Oginga Odinga University of Science and Technology 8 I ----------------- - - - ---- -� ; и� а� .-� о о м •д- и м м г ^ т м и м м о �,-+ с� ` •.,.:, а� � о � м N о tr м � N о? rs' � с3 •.� � и а� •ct G1 N со о,-i [� r•с °�,, и .-а оь и� д- о со м м :� � �� U � М М �U М N 01 г-+ м О �. 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Reporfs and -71-vuneå,,1,sw!Iejnejlt,,,- For thc, iw,- ended30 jwie 202d 9.0 STATEMENT OF CASI-IFLOW FOR THE YEAR ENDED 30t1i JUNE 2024. 2023-2024 i022-2023 Note KShs KShs Reccipt for operation activities Transfer from Government entities 12.1 241,365,057 54,05-,759 Proceeds from domestic and forcian arants 12.2 26,260,881 16,575,805 Miscellaneous receilýts 12." 528,145 )87,340 Total Receipts 268,154,083 71,016,904 Payrnents for operatine, activities Compensation of eniployces 12.4 14,284,591 6,957,219 Purchase of goods and services 12.5 56,951,223 79,976,693 Total Payrnents 71,235,814 86,933,912 Net i-eceiptsl(payniciits) 196,918,269 (15,917,008) Adjustnients during, the year (Increase)/decrease iii acCOLIntS receivable: (2,071,912) Net cash flow froin operating activities 194,846,357 (15,917,008 CASHFLOWS FROM INVESTING ACTIVITIES Acquisition of Asscts 12.6 (11,504,646) 15,601,099 Net Cash flows from Investinar Activlties (11,504,646) 15,603,099 NET rNCREASE IN CASH AND CASH EQUIVALENTS 183,341,711 _(31,520,1.07) Cash and cash egUlvalent at BEGINNING of tlic year 57,681,059 89,201-1 6 Cash and cash equivalent at END of the year 12.7 241,022,770 57,681,059 The acCOLInting policies and explanatory notes to these financial statements form an integral part of the financial statements. Thc financial staternents were approved on and signed by: Puof. Emily A. Ak-uno, Prof. Darlus 0. Andika CPA Georae K. Aduda Vice Chancellor Project Coordinator Chief Finance Officer ICPAK No: 6788 391 Page .....:---.:- -- ._ _ .____.�. � __-��-----_ _ ____ .___:-_ ------ -- --- - _..._ -- - --._.._ _--::.__ . _ -_ . _ �� �i � � о � р о о о � �.� о � OJ ,--� �у. 00 ц7 И и �,..I ri„y ••• Г�1 М �U д. � G1 М � О � \ N � N ' о � \ � � i `� rr .'�� 'j j й � i?� Np Г '*" �у с+�б �i +� ; i I N ^ ^ r' СА N И 1Л � . � � ~ l� � � •--� И ri ;;� z Я G1 оо О� о оо о� о1 [� � 1 � С�'.� р� О� � �--� N М М О � � bA i+ м О м N О М �U О а3 ,� �.� � N м � О м rn М � I� � .�,, �,_., •С , �t N О � � J � й � СО О 0� .I , _ М � � U -г+ `'Г1 � И N N .� �� -��, г�. i�� 11 и '-' +-� (f ` :.... �.,, � А � r'�'., о С �� � � � � �С о г� I` i А t� и м м и о N '/ е, � r-- I Z и о д- х rn N д- v к '"�%1 �г� �" � о оо � о и N и� � J,F( � � о й о оо �t �•--� �t о � с, 7 ;!� R�i � и и cv и оо v, о�t I �„� �" �G i,I � +, м N и г-+ N rn и� I �:� < , (•� � ,--� �U о0 д� �J г-+ N •� „ г. -+ � N N N •--1 И ~� T3 U CJ U �i� �у й � 1f: о � w •� г w �, '� к ��, `=, Н ; й°о � � � м о � °' � �� ;,� z bA о о,--� г-, �t �--� �о � ��� it; тs � о о l� й со с, ы� � оо о �л �t оо оо и �t � �Е:� � р ,-� о со о cv cv � о � ;jj �;� -�-� � � о ш о � й М о � � Э C�j е(�i � -}- � •--� �--i О '..� М-� �Ti II � U !�I ��, � и h��-1 Сб � .1 г. � С'` r-� •--� -- �._ �- - F-, С � � f' [--� и о о и�с � v, о� ,�; � j � ," V � о о .-+ � cn м и +-� �_; �! ё = о о� г, о.� rn� � `, r.�i � а' о о о о �о �п оо о ' -- � О � 1'�; 4� �.; А � о о �о �л с, о и � � ` . � I � ^ ii .�л с�,, г� и И И 'cJ" �}' lb ГА О� �1' U �,• �� �' �• с�-у f�� � и N 00 М И 00 00 �; �� � i•. ( � - � г .L�'�'. � д' �i' N � �f' � i �' � а. �i�1 .�� W � '� ►�i г� _.; .� i �_1 , � � ij •° ��� r � Q, О О о0 О .-� G� � � .^-, С-. "��� ,у д "� и о о и о о и и � � ''•� � � � о о о о � о и о � .- 'i'' � ?; р� � ,-� о о .-, .--� о � � � ! � : � � � о � й � ��, о й � I ' - ��1 !;; - � � [� м � д- м м *-+ у� , : F..� � . и v ,-� м .-. � г-, i{� _ о� Е..+ СС и G� i;i ". � , � � .С Г-1, i; l� ' J `� А СС н � �!! гг" а с�Nб � i �..^) � и •--ч �' ;� О +� � •� .� N �гi ._.7 ��i W гл � л о U b0 :,1 � �;� � О � � о и � � � ''� ;�!:F; F,.i ,�; и У р., 'д � д�j о ; `:. Z �"' , с�б U � и � � � •G �:� ` ' , н � � � � � � +, г t' � � ,`; � � С7 С7 о � � о и " -' i �; �-' 1ч Г� о О L," ++ � .� (; J `{i `-�а .� � � � � � ё, о °л о � � � � ;�1 := �`.', Е-� r о .е0 о •� '; ч-, � � •b° ;�; �_-� '' с '�: � � с� у,�у � с� и сб о р i, и �� f-,�:.' �' I �' Н и и �-+ О с�'б г,�� ++ и N'� СС N '� �� ;;1 '•�..� \ � � Сд � � Lt-i .-� FЧ � N � • й �-1 .�'' С�' U . г � СΡ • --� Е--+ _ j�i �_' ' .V О �•� � й •ь-С�+ G � г.� б � о J , I �.', ': О � � � 't..," � О С�1 О � U О � � � _ С{i v� о N--� н Е-� W О� Е-� Р�•� U Р-� � Е-� Z о� '� +-� �;i 1�:, i, � .._ . ,....�;:_ .., .i��� г � , п. ...._.'. ..,..ь....._ �. . �... �... ... .,•_� .. . . . ... .. ::.. , ... ���... . .. 1.. . . I� � ._.- -_ _-� , " - ..-... �.. . -. . . ..- .. __. - - - . _._ . .._ ...,- . _ __- .... __..- . ., , ... -: -1FRIGI CL'NY'rjý OF IMVECT5 AS FOOD& FEEDS, Reports awl r, in (Incial åtellen i ents For Ilie year ended 30 Ju ii e 2024 11.0. SIGNIFICANT ACCOUNTING POLICIES. The principal accounting policies adopted in the preparation of fliese financial staternents are set out as Linder: 11.1. Basis of Preparation Tliese financial staternents have been prepared in accordance with the Cash Basis of ACCOLIntina methOCI Linder the International Public Sector ACCOLinting Standards (IPSAS) 11.2. Staternent of compliance and basis of preparation The financial statements have been prepared in accordance with Cash-basis IPSAS financial reportingg under Ilie casli basis of Accounting, as prescribed by the PSASB and Set OLlt in the ccOLintina policy note below. This cash basis of acCOLintin- bas been SLIpplemented witli acCOLilltillcl för; a) receivables thai include irnprests and salary advances and b) payables thai include deposits and retentions. The financial statements comply with and conform to the form of presentation, prescribed by the PSASB. The accounting policies adopted will be consistently applied to all the years presented. 11.3. Reporting entity The financial statements are for the Africa Center of Excellence in SustainablC Lise Of IIISCCtS as Food and FeedS Linder the State Department for University EdLIcation tinder the Ministry of Hi-her Education, National Government of Kenya. The financial staternents enconipass the repo o, entity as specified in the relevant legislation PFM Act 2012. 11.4. Reporting eurrene), The financial staternents are presented in Kenya Shillings (KSlis), which is the functional and reporting currency of the Project and all valties are rOLinded to the nearest Kenya Shilling 11.5. Recognition of receipts The Project recognizes all reccipts frorn the various sources when the evcnt occurs and the related cash lias actually been reccived by the Goverrinient. i- Transfers froni flie, Exchequer Transfer frorn ExcheqLICr is reco-iiizcd in the books of accounts wlien cash is receivcd. Cash 15 considered as reccived when payrnent instruction is issued to the bank and notifled to the recciving entity. 11 Extei-nall Assistance External assistance is received throuah -rants and loans frorn multilateral and bilateral development partriers, iii. Otlier Reccipts Other reccipts frorn the varlous miscellanCOLIS SOLIrces are reco-nized and recorded in accordance with the provisions of the PFrvt Act and enablinol legislations. These include otlier incornes and relate to reccipts such as procceds from application flor adrilission feCS, ftlition fees paid by StUdCI111S Linder the project, grants as a result of proposal writing e.tc that are 41 11 AFRIC-1 CENTER OF -YCELLEN`CE INSUST,ilAABLE USE OFINSECTS AS FOOD & FEEDS. Reports and FinaIcial Statetents For the year ended 30 hune 2024 Significant accounting policies (Contin tied) admissible under the project. These are recognized in the financial statements the time associated cash is received. Grants and donations shall be recognized in the books of accounts when cash is received. Cash is considered as received when a payment advice is received by the recipient entity or by the beneficiary. In case of grant/donation in kind, such grants are recorded upon receipt of the grant item and upon determination of the value. The date of the transaction is the value date indicated on the payment advice. v. Procceds 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 reporting date as specified in a binding agreement and relate to funding for the Project currently under implementation where conditions have been satisfied or their ongoing satisfaction is highly likely, and the project is anticipated to continue to completion. An analysis of the Project's undrawn external assistance will be shown in the funding summary when available. 11.6 Recognition of payments The Project recognizes all payments when the event occurs, and the related cash has actually been paid out by the Project. i. Compensation of cimployees Salaries and Wages, Allowances, Statutory Contribution for employees are recognized in the period when the compensation is paid. ii. Use of goods and services Goods and services are recognized as payments in the period when the goods/services are consumed and paid for. If not paid for during the period where goods/services are consumed, they shall be disclosed as pending bills. iii. Interest on borrowin- Borrowing costs that include interest are recognized as payment in the period in which they incur and paid for. Iv. Acquisition of fixed assets The payment on acquisition of property plant and equipment items is not capitalized. The cost of acquisition and proceeds fi-om 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 receipt and as a payment. A fixed asset register is maintained by each public entity and a summary provided for purposes of consolidation where needed. 421 1age AFRIC4 CENTER OF EXCELLENCE IN SUSTAIN-BLE USE OF IVSECTS ,AS FOOD & FEEDS, Reports and Financial Statements For the year ended 30 June 2024 Significant accounting policies (Condinted) v. In-kind donations In-kind contributions are donations that are 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. vi. 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 Bank account balances, short term cash imprests and advances to authorized public officers and/or institutions which were not surrendered or accounted for at the end of the financial year where applicable. vii. Restriction on cash Restricted cash represents amounts that are limited/restricted frorn 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 stipulated in the financial agreement. Amounts maintained in deposit bank accounts are restricted for use as stipulated in the financino agreement. viii. Imprest and Advance For the purposes of these financial statements, imprests and advances to authorized 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 where applicable. ix. Contingent Liabilities As at 30 June 2024, there were no events or transactions, real or probable, that was in the knowledge of the project that could result into a future contingent liability. x. Contingent Assets As at 30 June 2024, there were no events or transactions, real or probable that was in the knowledge of the project that could result into a future contingent Asset. xi. Budget The budget is developed on a comparable accounting basis (cash 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. 43P a g e ___-~~ - ------ ~ . __ A FRI,1 CENTER OF EXCELLEVCE IN SUSTA INBLE USE OF INSECTS rAS FOOD & FEEDS. Reporýts and fiuamlStatemients For tha ended 30 June 2024 Significant accounting policies (Continuned) xii. Third party payinents Included in the receipts and payments, are payments made on its behalf by third parties (Jararnogi Oginga Odinga University (JOOUST). These payments are reimbursed on a xiii. Exchange rate differences The accounting records are maintained in the functional currency of the primary economic environment in which the Project operates, Kenya Shillings. Transactions in foreign currencies during the year/period are converted into the functional currency using the exchange rates prevailing at the dates of the transactions. Any foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the statements of receipts and payments. xiv. Comparative figures Where necessary comparative figures for the previous financial year/period will be amended or reconfigured to conform to the required changes in financial statement presentation. xv. Subsequent events There has not been any subsequent event during the financial year/period that led to significantly impact on the financial statements for the year ended June 30, 2024. xvi. 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Report,9 andf-intincial Sfateinents For ffie.veav ended 30 June 202.4 Notes to Ilie Financial Stalemeiiis (Coiitititie(1) 12.3 Miscellancous Receipts 2023-2024 2022-2023 ID Clirnillltivi- - ------------ Controlled controlled Total Total to- date by the entity by third Receipts Receipts (from in Cash parties inception) Kshs Kshs Kslis Kshs Kslis Sale of goods and services 102.645 102,645 1,36,840 314,235 Receipts fl-om Administrative Fees and Charges 2,154,60- Otlier Receipts Not Classified Elscwliere 989,477 Otlier Tuition Fees Charges 2-35,000 12220,705 Application fees - - - 15,500 559,740 Rent Income 425.500 - 425,500 - 425.500 Total 52 1t - 8 145 5,ý64,ýÄLQ 12.4 Compensa -011 of Employces Cost 2023-2024 2022-2023 Payments made by the Payments E, ntity in niade by tifird Total Total Cumulative Casli parties Payments Payments to- date KSlis KShs KSlis KSlis KShs Basie salaries of permanent 13.599.006 13.599,006 -67,231 employces 6.28.),018 73,D Basic vvages of temporary 595,167 595.167 641.3378 3,633,462 employees COITIPLilsor), national social 90,418 90418 242,041 security schemes 32,823 FT91 å 14,294,591 1 14,284,591 1 6,957,20 1 71,242,734 48111 a g c- k- AFRicA7 CENTER OF EXCELLENCE lN SUSTA INA BLE USE OF J!SECTS AS FOOD & FEEDS, Reports and Financial Stements For Iheyeur edLed 30 June 2024 Notes to the Financial Statements (Continued) 12.5 Purchase of Goods and Services 2023-2024 2022-2023 Payments Payments made by the made by Total Total Cumulative Entity in Cash third Payments Payments to- date parties KShs KShs KSlis KSlis KShs Utilities, supplies and 299,805 - 299,805 809,170 4,190,643 Domestic travel and 10,898,061 - 10,898,061 10,000,791 83,642,128 Foreign travel and 5,974,593 - 5,974,593 10,724,990 41,747,871 Printing, advertising and information 1,463,564 - 1,463,564 - 3,827,368 Training expenses 4,584,231 - 4,584,231 7,305,345 35,710,427 Exhibition Expenses 2,717,732 - 2,717,732 617,240 6,062,120 Finance Cost 54,876 - 54,876 62,727 336,488 Specialized materials 4,725,467 - 4,725,467 3,660,945 23,581,735 Field Trips - - - 2,841,860 Otheroperating 73,199 - 73,199 349,914 5,309,109 Research Expenses 23,335,761 - 23,335,761 31,578,53 1 88,189,927 Student Stipend 1,481,516 - 1,481,516 4,573,735 42,198,602 Routine maintenance 336,601 - 336,601 1,728,991 9,118,445 Tuition fees - - - 3,844,000 49,148,600 Students Research - - 8,840,854 Internet Expenses -- - 1,500,000 7,098,840 Subscription Expenses 932,816 - 932,816 2,776,328 4,481,068 Graduation Expenses 73,000 - 73,000 68,000 166,000 Students Publications - - - 232,942 296,619 Bench Fee Expenses - - - 119,600 119,600 Total 56,951,223 0 56,951,223 79,976,693 416,908,303 12.6 Acquisition of Non-Financial Assets 2023-2024 2022-2023 J Payments Paymen mdebythe tsmde Total Total Cumulative to- made by the ts made Entity in Cash by third Payments Payments date KShs KShs KSIs KShs KShs Purchase of Motor Vehicles - - - - 4,995,000 Purchase of Computers 4,520,000 - 4,520,000 127,500.00 22,117,405 Purchase of Equipment 6,984,646 - 6,984,646 15,483,149 49,416,257 Purchase of Furniture - - - 5,060,670 Inventories - - - 3,398.339 Purchase of Textbooks - - - - 1,256.901 Purchase of Software - - 4,935,604 Total 11,504,646 0 11,504,646 i1503,09 91,180,176 4 Pa .AFRz>CA CENTE? OF EXCELL ENCEIN SUSTAIN1 CLE USE OFINSECTSAS FOOD &FEEDS. Reports and Financial Statemneints For the year ended 30 June 2024 Notes to the Financial Statements (Coitinued) 12.7 Casli and Cash Equivalents Project Bank Accounts 2023-2024 2022-2023 Local Currency Account Kshs Kshs Equity Bank Account No. 0750271748376 241,022,771 57,681,059 Total bank account balances 241,022,771 57,681.059 12.8 Funds Balance brought forward 2022-2023 2021-2022 Kshs Kslis Bank accounts 241,022,771 57,681,059 Total 241,022,771 57,681,060 12.9 Inprests and advances Description 2023-2024 2022-2023 Kshs Kslis Outstanding Imprests 2,071,912 Salary advances -- Total 2,071,912 - 12.9a Breakdown of Imprests and Advances Amount Date Duc Date of Amount Balance Balaice Name of Officer Taken taken Surrender Surrendered 2023-2024 2022-2023 Kshs Kshs Kshs Kslhs Kshs Joram Ooro 21,000 13.06.2024 30.09.2024 - 21,000 God la Ndelema 177,100 20.06.2024 19.08.2024 - 177,100 Prof. Monica Ayieko 288,000 03.06.2024 30.09.2024 - 288,000 Michelle Kwedho 666,000 13.10.2023 30.09.2024 - 666,000 Prof. LornaOkotto 919,812 17.11.2023 30.09.2024 - 919,812 Total 2,071,912 2,071,912 50 1 P a g e --- - -- - . ~ -- . - - --------- -- .. -- - AFRICA CEvTER OF ExCELLEVCE IN SUST-UNABLE USE OF INSECTSAS FOOD & FEEDS. ReportsI and Financial Stateinl'ts For the year ended 30 June 2024 13.0 OTHER IMPORTANT DISCLOSURES. 13.1. Pending Bills The project did not have any pending bills as at 30 June 2024 13.2 External Assistance 2023-2024 2022-2023 Description Kshs KsIs Kobenhaven University African Population and Health Research University of Gothenburg University of Southampton The Michael Fox Foundation University of Southampton University of Gothenburg Chalmers Tekniskal-ogskola j Stonex Financial Limited - 132,779 The Michael Joseph Fox Foundation - 3,282,279 University of Southampton - 98,077 Kobenhaven University - 484,560 University of Southampton - 2,570,517 The Michael J.Fox Foundation - 3,631,458 African Population Health Research - 674,550 Kobenhaven University - 5,280,000 Africa Research Excellence - 421,586 The Michael J.Fox Foundation 3,938,736.30 University of Southanipton 4,550,000 Kobenhaven University 6,366,160 - University of Southampton 3,161,508 - Africa Research Excellence 193,499.90 Chalmers Tekniska I-logscola 670,132.94 The Michael J.Fox Foundation 4,469,488 - The University of Warwick 381,798.43 Chalmers Tekniska Hlogskola 2,529,557.50 Total 26,260,881.07 16,575,805 13.3. Government Counterpart funding. According to financing agreement, the Counterpart contribution of up to 5% of the credit amount of USD 6 Million. The amnount is used by the National Steering Committee (NSC) for oversight purposes of the project. This amount is reported on the Ministry financial statements as it involves all the three ACE's in the country. 51 |P a g e A FRIC1 CENTER 0F EXCELLENCE IN SUSTAINABLE USE OF INSECTS AS FOOD & FEEDS. Reports and inancial Statents For the year endeid 30 June 2024 13.4. Eligible Expenditure Programme (EEP). In 2023-20234 financia[ year, the University spent Kshs. 1,102,398,175.60 on employee costs. .52 [P a AF RI CE,NTE OF EXCELLENCE IN SLST4IABLE USE OFMNSECTS AIS FOOD & FEEIDS. Reports and Finuncial Statemenis For the year ended 30 June 2024 14.0 ANNEXES Annex 1: Progress on Follow-Up of Pi-ior Year's Auditor's Recommendation Status: Timefrarne: Reference No.oin the issue/ {Resolved (Put a date external Observations Management comments / Not when you audit from Auditor Resolved) expect the Report issue to be resolved) Irregular payment of Approval have been received to palyen ar deducl Ks. 162,502,20 from the subistence terminal benefit dues of the former subsistence staff alloxvance Procurement of air ticket The Center adhered to the principle of 2. without efficiency,transparency,accountability Resolved N/A following and competitiveness in procurement procuremnent Unlawful clirect The Center followed ali procedure as procuremnent of envisaged in PPDA Act 2015 Section N/ subscription to 104 and report shared with the PPRA antiplagiarism through PPIP portal software Prof. Emily A. Akuno Prof. DariusO. Andika Vice Chancellor Project Coordinator 53 Page �_. - _- --- --- � - --- - - � .. -- , , _ -_ -_--_ : - - _. --._ . -: � __ _ . _ ,; , _ --_-- __------ - ._.. - -- ___ - ,, . ;; ,� �� � .-г с�1 м ,i � а� с.� с� '1 I � ° о о о � • • ' .�' -с i' � � � � z � � r � � � о !! •� -- ^' � � Г', а у >> � '. `1 i �,г '� '^ _r_, С '-' dJ с�, �� ° у , i � 3_ �s = о � о � ] L�.в О \ \ О � � � � ° ц-ч � -._ Т '� ° . j � О О О � (i--� -D ° И _О в-! � О С}" 00 .-. �. 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