REPUBLIC OF KENYA OFFICE OF THE AUDITOR-GENERAL Enhancing Accountability REPORT OF THE AUDITOR-GENERAL ON AFRICA CENTRE OF EXCELLENCE (ACEII) IN PHYTOCHEMICALS, TEXTILES AND RENEWABLE ENERGY (PTRE) PROJECT (IDA CREDIT NO.5798-KE) FOR THE YEAR ENDED 30 JUNE, 2024 ' MOI UNIVERSITY PROJECT NAME: AFRICA CENTRE OF EXCELLENCE (ACEII) PTRE PROJECT IMPLEMENTING ENTITY: MOI UNIVERSITY PROJECT GRANT/CREDIT NUMBER: IDA CREDIT 5798-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) Moi University, African Centre of Excellence (A CEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 TABLE CONTENTS Page I. A cronym s and G lossary of T erms.............................rms .... .......-.--......-........-.-...--.............- ...... 2. Project Information and Overall Performance .....................................rformance.... ...-.....-. --.Ill 3. Statement of Performance against Project's Predetermined Objectives .............. ............................-xxiii 4. Environm ental and Sustainability reporting ..................................... -................................ xxvii 5. Statement of Project M anagement responsibilities .......................s...ponsit......ies................................... xxx 6. Report of the Independent Auditor on Financial Statements for Moi University ACEII PTRE..........xxxi 7, Statement of Receipts and Payments for the year ended 30th June 2024. ............................................ - 1 8. Statem ent of Financial A ssets as at 30" June 2024........................................-........................................ 2 9. Statement of Cashflow for the year ended 30" June 2024 ...........................0.2...................................... 3 10. Statement of Comparison of Budget and Actual amounts for year ended 30" June 2024.......................4 11. Significant A ccounting Policies 1................................ . . . . . ...........-- -.... 5-11 12. N otes to the Financial Statem ents.. ....................................... -ents. ... ...... .....................................12-24 13, A nnexes....................................exes- ...2- --33-. ---... -.. -.... . . . . .............................. "................. .25-33 Moi University, African Centre of Excellence (A CEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 1. 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. ACElI Africa Centre of Excellence PTRE Phytochemicals, Textiles and Renewable Energy (Project to include all acronyms and glossary of terms used in the annual report and financial statements) 11 Moi University, African Centre of Excellence (A CEII) PTRE 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 the Africa Centre of Excellence (ACEII) in Phytochemicals, Textiles and Renewable Energy (PTRE) Project. Objective The key objective of the project is to advance technology development and innovation in Phytochemicals, Textiles and Renewable Energy through delivery of quality post graduate training and collaborative research in regional priority areas. Address The project headquarters office is in Eldoret, Uasin Gishu County, Kenya. The address of its registered office is: Moi University Margaret Thatcher Library, Main Campus P.0 Box 3900 - 30100 Eldoret Contacts: The following are the project contacts: Telephone: (+254) 736 138770, 771 336911 E-mail: info@mu.ac.ke, muptreaceii@gmail.com Website: www.mu.ac.ke iii Moi University, African Centre of Excellence (A CEII) PTRE 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: The project start date is 1 July 2017 Project End Date: The project ended on 31 December 2023 Project Leader: The project Leader is Sir. Prof Ambrose Kiprop Project Sponsor: The project sponsor is The World Bank 2.3 Project Overview Line Ministry/State The project is under the supervision of the Ministry of Department of the project Education. Project number P151847 Strategic goals of the The strategic goals of the project are as follows: project i. To strengthen education capacity excellence in terms of quality of postgraduate training ii. To strengthen research capacity excellence and outreach service in phytochemicals, textiles and renewable energy iii. To strengthen innovation and technology development in the industrial and manufacturing sectors iv. To strengthen sustainability of research and training through enhancement of facilities Achievement of strategic i. The project management aims to achieve the goals goals through the following means: ii. Admitting and training PhD and MSc students in areas of manufacturing involving Analytical Chemistry, Textile, Industrial Engineering and Renewable Energy. iii. Enhancing learning environment by improving teaching, research facilities and ICT upgrading. iv. Re-tooling faculty on curriculum delivery and supervision. v. Improving industrial and private sector linkage with stakeholders to offer more internship places for students. vi. Offering extension and outreach services to the community. vii. Holding annual meetings with partners to discuss project progress and evaluation. vii) Undertaking joint publications with partners. iv Moi University, African Centre of Excellence (A CEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 viii) Organizing student and staff exchange activities. ix) Embracing use of visiting members of faculty who are based in the diaspora and other adjunct professors. Other important The manufacturing sector is envisaged under Kenya Vision background information of 2030 as a key driver to economic growth with an annual growth the project rate of 10% projected. To make Kenya a dynamic industrial nation by year 2030, a high number of diversified skilled personnel in science, technology, engineering and mathematics (STEM) are necessary. As industrialization advances, the energy demand is expected to rise correspondingly, requiring better energy management with new technologies in energy generation and distribution. Sustainable industrialization requires highly skilled workforce capable of introducing novel manufacturing technologies and energy alternatives for sustainable development. The Centre is attempting to address the need in manufacturing technologies for textile, phytochemicals and renewable energy in the country. Current situation that the i. The project was formed to intervene in the following project was formed to areas: intervene ii. The need to make Kenya a dynamic industrial nation by the year 2030 through adoption of the state-of-the-art technology that is both efficient and environmentally friendly. iii. The need of a competitive manufacturing sector capable of restructuring key local industries that use local raw materials. This will enable the sector to exploit opportunities in value addition to local produce. Of concern being the local textile industry, whose revitalization is a focal point in the strategies of the government of Kenya as it strives to realize Vision 2030. iv. The production of synthetic dyes currently used in Kenya is dependent on petrochemical source; most of which usually contains toxic or carcinogenic amines that are not eco-friendly. Project duration The project was scheduled to end on 31 December 2023. v Mol University, African Centre of Excellence (A CEII) PTRE 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 current year: Kenya Commercial Bank P. O Box 560 -30100 ELDORET 2.5 Independent Auditor The project is audited by the Office of the Auditor General, Anniversary Towers, University Way P.O. Box 30084, GOP 00100 Nairobi, Kenya 2.6 Roles and Responsibilities The key people working in the Project are listed below: Sir. Prof Ambrose Kiprop Centre Leader Ph.D. Centre Leader Dr. Rose Ramkat Deputy Centre Leader Ph.D. Deputy Centre Leader Prof. Simeon Mining Registrar A, P&S Ph.D. Coordinator - IP&QA Dr. Sarah Chepkwony Coordinator Ph.D. Phytochemicals Dr. Korir K. Kiptiemoi Coordinator Ph.D. Renewable Energy Prof. Fredrick Nyamwala Coordinator Ph.D. M&E, Ph.D./MSc. Prog Prof. Charles Nzila Coordinator Ph.D. Seminars and conferences Prof Arimi M'Arimi Coordinator Ph.D. Environmental Safeguards Dr. David Njuguna Coordinator Ph.D. Textile and Ind. Engineering Dr. Lynn Kisembe Coordinator Ph.D. Social Safeguards Coordinator Dr. Jacqueline Makatiani Coordinator Ph.D. Short courses and linkages Dr. Edwin Kimitei Coordinator Ph.D. Commercialization Ms. Naomi Nkonge Center Administrator Masters General administration CPA Julius Cheboriot Accountant BBM - Finance Financial Services CPA(K) Mr. Alfred Wandera Communications MBA Strategic Communication vi Moi University, African Centre of Excellence (A CEII) PTRE Project Annual Report and Financial Statemtents for the financial year ended June 30, 2024 Officer Communication Mr. Edward Nyenze Procurement Officer BBM Procurement Services (Purchasing and Supplies Ms. Jayne Njenga Secretary BHRM (Human Secretariat Services Resource) Ms. Ester Maritim Office Assistant Certificate Office Assistant Mr. Moses Chirchir Driver Certificate Driver 2.7 Funding summary The Project is for duration of 5 years from 2017 to 2023 with an approved budget of US$ 6,000,000 equivalent to Kshs 600,000,000 as highlighted in the table below: During the financial period to 30 June 2024, we received grants from donors as detailed in the table below: A. Source of Funds (i) Grant World Bank/Ministry of 6,000,000 600,000,000 6,461,409 659,063,708 (461,409) (59,063,708) Education (ii) Attracted Funds African - 38,598,850 Development Bank Consulting LGI - 1,176,218 EFPL-Switzerland - 1,346,214 European - 45,291,150 Commission Energy Saving - 289,818 Trust (Tea LP vii Moi Universit, African Centre of EXcellence (A CEI) PTRE Project Annuial Report and Financial Statentents for the financialyear ended June 30. 2024 Project) German international Devp't 851,323 Agency Glasgow University 1,217,541 Helmholtz-Zentr Helmbo 5,886,579 Hochschule Ma ,01,I18,073 Mekelle University Research Fund- 10,717,123 Spree Project Nemedussa Project (Felix Langat) 16,880 Stellenbosch Un CO0 Umve 658,880 United Nations 1,6,6 University of Cape Town 9,635,323 University Of Bremn 542,525 University of E.- University 4,552,558 CIPE Nairobi3,620 DAAD 106,388 E. Menach - --- 40,000 GIZ - Nairobi Office61,5 -Inter University 3,6,8 viii Moi University, African Centre of Excellence (A CEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Council KALRO - 2,706,945 Kenya Education, - 3,000,000 Kenya Kenya Space - 1,000,000 Agency UNESCO Nairobi - 1,319,304 Kopemik ,Japan 490,775 LGI Sustainab Paris - 1,501,738 Setinel Project - 1,207,388 Leinchtenstein Josef Rheinbeger 1,476,901 UNZA School of 29,303,907 Eng Kenyatta University - - 2,601,500 Moi University - 52,515,250 Asali A/C Biomedical Project - 71,177 FOSC-CIRAD - 1,704,085 Interact Africa - 151,158,824 Project Skies Project - 4,893,742 Spec - 902,575 V ictoria SO L U - -305,000 ix Moi University, African Centre of Excellence (A CEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 WLC-Training - 729,669 - (iii) Internally Generated Funds Students' Application & .-- 2,382,974 - Accommodation, fees Hire of project - 684,717 Facilities Short Courses and Conferences - 521,594 - Investment income - - 1,695,342 - Rafiki MicroFinance(Bid - - 600,000 - Bond) Total 6,000,000 600,000,000 6,461,409 1,095,882,355 (461,409) (59,063,708 X �""� �.� '.r- � сл И дгэ и И г+1 (`J .' N r-� т �.с м И �с? �i' СЁ гr, .� txi м с� .с оо г� r-.' � й м :� °�' г�ч гл � � � И � ` � rl � ы т� Т еУ � 1'�3 СЛ С? � С'-д � � Об г^ �"� ,--i �Ls D�d И N`1 QO �,Qp tiD Q� Q;, � i i � ,--� � И ' � � N О N С С7 � N И п� С° С �Э М � � М О�О 4© Ф О� оо бО � С?� С И 1Г} � � � � � � G "� .-•i � � 4�з � 1. а гз, л W � � � °v� � � � � i i � е� � � � 4, ' ; � v� -� � � цз �D W � � � q V о� .�'. � � а � C�i ;' U с�и �,'�' �s и и `� ,� � � � � ;° L} � а�i � �1 .°у� �. Ci1 � � � �� 'т � s� � , � � � � � � а � � � � Г�' а й � � � 4 � � � � Q � � � С е�д 'ь `� � и {„ � � U � а R+ "" � i.+ ^ Я i-. �` ORi '"'�" 'G7" � и G�.) � � ,.�J ,у � м~ � � � ., W � s й � � � а`"i �е +� � а еа � � ,� �+ �� а. Сд С% �7 � С� F- Moi UniverNity, African Centre of Excellence (A CEII) PTRE Project Annual Report and Financial Statementsfir thefinancial year ended June 30, 2024 Project information and overall performance (continued) 2.8 Summary of Overall Project Performance: i. Budget performance against actual amountsfor currentyear andfir cumulative to-date During the year under review, the project recorded budget utilization level of 52% and 40% cumulative perfon-nance to date, The project activity implementation came to an end in Dec 2023 with a post closure period of 6 months to clear any pending payments. The project received Kes. 76 million in the period under review and a cumulative amount of Kshs.659million from the GoK/World Bank support and other donor attracted funds of Kshs.430miltion against cumulative expenditures of Kshs.858million In the year under review, the project budgeted for Kshs.494,454,391 out of which Kshs.257,989,129 was utilized. ii. Physical progress based on outputs, outcomes, and impacts since project commencement Since the inception of the project, there have been a number of successes and has had positive impacts both to the hosting institution and the surrounding communities. Some of the benefits are listed here below a. The project has improved the enrolment of students for both master and PhD programmes nationally and internationally and boosted the status of the University since the programmes offered meet world class requirement especially in the energy sector. The number of graduates now stands at forty two. In addition, the project shall continue to provide national and international staff student exchange programmes in order to widen and broaden its research activities that are instrumental in changing lives and ways of doing things for the good of our economic development. b. The project shall continue to foster national and international linkages and cooperation and to this end, the project has entered into partnership agreements and signed seven memoranda of understanding with private, professional bodies and public institutions. In addition, the project is working with identified international companies for technology transfer. c, The project has also offered short courses within the University and with outlying counties on matters that are of mutual benefit to the institution and the community at large d. Since its inception the project has attracted USD 4,224,843 as externally generated funds, which has benefitted the institution in term of improving facilities and increased the students teaching materials. The facilities improved include renovations of laboratories and improvement of student hostel facilities for the students. It has also procured teaching equipment of over fifty million and reduced the reliance and payment of research costs from other teaching institutions. e. As pail of corporate social responsibility, the project, apart from installing a biogas technology at the University, it has also reached four local secondary schools with the same facilities. In addition it has offered training opportunities to the appropriate staff in the Moi University, African Centre of Excellence (A CEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 surrounding counties of Uasin Gishu, Elgeyo Marakwet and Nandi Counties on biogas technologies. This technology will improve on the management of waste management In addition, trainings have been held on natural dyes application using locally available weed and soaps and detergent making to the local community iii. Comment on value-for-money achievements The ACEII-PTRE project since inception has had significant value for money. This includes a) Equipping the University with appropriate facilities through procurement of equipment which would otherwise have not been met by mainstream budgetary allocation. In addition it has lowered the cost of procuring research costs from other institutions. b) Through staff and students exchanges, research output through publications that address industry needs. c) Accreditation of curricula has enhanced visibility, nationally, regionally and internationally. d) Through partnerships with the industry, the community staff have trained on social improvement. iv. Indicate the absorption rate for each year since the commencement of the project Over the six years since inception, the project has recorded a varying absorption rate due to various challenges that each year presented. Key among the challenges was the effect of Covid- 19 pandemic and industrial unrest that faced the University sector including others that have been highlighted below. The overall absorption rate stands at 38%. The project is however still on course in achieving the milestones the project schedules had been set in its activities Year Final Budget Expenditure Absorption 2017/2018 119,769,567 52,095,615 43% 2018/2019 216,142,667 88,459,403 41% 2019/2020 318,382,168 65,556,675 21% 2020/2021 347,524,796 151,099,847 43% 2021/2022 338,676,808 124,306,288 37% 2022/2023 368,547,525 118,636,077 32% 2023/2024 494,454,391 257,989,129 52% Total 2,119,599,563 858,143,033 40% xiii Moi University, African Centre of Excellence (ACEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 v. List the implementation challenges and recommended way forward. Challenge The project, just like the institution itself, faces challenges, some of which are occasioned by factors beyond its capacity. Some of the challenges include: a) Inadequate capacity to commercialize research outputs. b) Lack of avenues for dissemination of research outputs. Way forward These challenges cannot be addressed by the project alone without the involvement of the hosting institution. As a way forward, the project together with the University: i. Industrial partnerships and linkages on commercialization. ii. Organisations of research workshops or seminars with key stakeholders Mol University, African Centre of Excellence (A CEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 PROJECT ACTIVITIES DURING THE YEAR a) Graduating 2023/2024 Students During the year the Center graduated eleven students under its sponsorship in various programmes offered as indicated here below: S/NO. REG/NO NAME PHONE EMAIL COUN GEND GRADUA NO. ADDRESS TRY ER TION DATE MSC IN ENERGY STUDIES I. ENG/MES/ Musaavy, Belindah 07218698 musaavyb@gmail.c Kenya F 21/12/2023 10/19 39 om 2. ENG/MES/ Rotich Nicholas 07140828 rotichnick37@gmai Kenya M 21/12/2023 3982/20 Kiptum 60 1.com PHD IN RENEWABLE ENERGY 3. ENG/DES/ Ngure, Samuel 07212369 smnqure5(yaho Kenya M 21/12/1023 03/19 Maina 09 o.com MSC IN ANALYTICAL CHEMISTRY 4. MSC/ACH/ Kipkulei, Linet J. 07070165 jiealinet@qmail c 21/12/2023 6/18 154 1m Keya2/1n22 PHID IN ANALYTICAL CHEMISTRY 5. PHD/ACH/ Carolyne Nakiguli 07043920 qakiquli@must.a Uganda F 21/12/2023 4322/20 Kiwanuka 74 c.u0, caroIkiwanuka q mai.com 6. PHD/ACH/ Wambaya Cheloti 07212506 mikechelo(cyaho Kenya M 21/12/2023 4321/20 Michael 86 o.com 7, PHD/ACH/ Opondo Florence 07280619 fopondo07(qmai Kenya F 21/12/2023 4319/20 79 I.corn 8. PHD/ACH/ Awad, N. Mustafa 07529916 awadrania0 Qm Sudan F 21/12/2023 03/18 Rania 06 ail.com MSC IN INDUSTRIAL ENGINERING_ 9. TEC/PGM Areba, Paul Okenwa 07371712 arebapaula@qmail Kenya M 21/12/2023 T/12/18 46 .com 10. ENG/MIE/ Robert Kipchumba 07255599 rutto.bob@gmail.co Kenya M 21/12/2023 3988/20 Rutto 477 m PHD IN MATERIALS AND TEXTILE ENGINEERING 1.] ENG/DPH1 Nonsikelelo Sheron 07343810 nonsiempofu@gma Zimbab F 21/12/2023 L/MT/3973 Mpofu 21 il.com we /20 XV Moi University, African Centre of Excellence (A CEI) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 b). Staff and student exchanges In this quarter, the center support 13 exchange programmes as listed below, SNO NAME LEVEL GENDER COUNTRY EXCHANGE DATES ORIGINATING OF ORIGIN HOST INSTITUTION INSTITUTION 1 Kibet Johnstone Faculty Male Kenya Kenya Industrial 1 - 14 Moi University Lagat Research & August, Development 2023 Institute KIRDI 2 Esmaeel Abadalla Student Male Sudan Kenya Industrial 2 - 15 Mai University Research & August, Development 2023 Institute KIRDI) 3 MuD.u Ibrahim Student Male Uganda Moi University 1 - 14 Busitema Luqman August, University, 2023 U anda 4 Dr. Ogytu Fredrick Faculty Male Kenya Kenya Industrial 2-14 Moi University Research & August, Development 2023 5 - .Institute (KIRDI) 5 MWi! Caroline Faculty Female Kenya Kenya Industrial 1 - 14 Moi University Research & August, Development 2023 Institute KIRDI) 6 Kaneba Chris Faculty Male Kenya Moi University 2- 15 Jono Kenyatta August, University of 2023 Science and Technology (JKUAT) 7 Mbeche Silas Faculty Male Kenya Moi University 2 - 15 Kenya Industrial August, Research & 2023 Development Institute (KIRDI 8 Sir, Prof Ambrose Faculty Male Kenya Moi University 2 - 15 Kenya Industrial Kipro[2 August, Research & 2023 Development 9 _D Institute KIRDI) mDr. Billy Faculty Male Kenya Moi University 2 - 15 Kenya Industrial Wakumba August, Research & 2023 Development Institute KIRDI 10 Atima Rose Student Female Uganda Moi University 1 - 14 Busitera August, University, 2023 U anda ii Bongomin Ocident Student Male Uganda Moi University -14 Busitema August, University, 2023 U anda Moi University, African Centre of Excellence (A CEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 2 Dr.Boiyo Duncan Faculty Male Kenya Moi University 2 - 15 University of August, Nairobi (UoN), 2023 Kenya 13 Prof. Elijah Faculty Male Malawi Mzuzu 3 - 15 Moi University Wanda Malinga University, August, Malawi 2023 c). ACEII PTRE Alumni awards/impact i. Eni Award 2023 Elshday Fetene Mulu won Eni Award 2023 in Rome, Italy following her exceptional proposal on the production of biohydrogen from fruit and vegetable waste, particularly abundant in Ethiopia, using catalysts from low-cost natural and synthetic materials. She won the award in the category of Young Talents from Africa. Fetene Elshaday ii. PhD Scholarship Ms. Hortence Ingabire, a Rwandan national, has been awarded a PhD Scholarship by the Federal Technology University of Parana (UTFPR), Curitiba Campus in Brazil. Ms. Ingabire's scholarship is being sponsored under the GCUB International Mobility Programme. She is set to graduate from Moi University this December. Hortence Ingabire xvii Mol University, African Centre of Excellence (ACEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 iii. Academic Promotions Dr. Obakiro Samuel Baker (Analytical Chemistry) and Dr. Alex Musinguzi (Textile Engineering) promoted to the position of Senior Lecturer at Busitema University, Uganda. iv. Moi University ACE II PTRE Alumnus, Dr. Samuel B. Obakiro Awarded and Recognized for Establishing NaPRIC Dr. Samuel Baker Obakiro graduated with PhD in Analytical Chemistry on 23/06/2022. He was honored and acknowledged by Busitema University (Uganda) for his outstanding contribution to education and research through the establishment of the NaPRiC (Natural Products Research & Innovation Centre) in 2023. The center, which is known for producing high value scientifically validated natural products for commercialization, was established in 2023 and has arnered praise for its ioneering contribution in the field. v. PTRE Construction block The construction for PTRE block is ongoing. d). ACEII PTRE Wins Pitching Competition - Cohort 1 ACEll PTRE Deputy Center Leader, Dr. Rose Ramkat participated in the above competition that was organized by R2C. This pitch was for commercialization of food bio preservative. The Center emerged ssecond pposition and official communication is yet to be received on the prize awarded. Moi University, African Centre of Excellence (A CEll) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 e). Visit by SPEC Representative In April 2022, a partnership agreement was signed between Moi University and SPEC Company, based in Japan, for technology adaptation of STEIN Product. This is after successful matching by the World Bank for PTRE Center to work with SPEC company for technology transfer. ACEIl PTRE Center and the School of Engineering, Department of Civil and Structural Engineering led by Prof. Joel Kibiiy received the STEIN product and has since completed the process of soil test for compatibility purpose from different parts of the country (Eldoret, Kisumu, Busia, Muguga, Kijabe, Kiambu and Busia). In the continued discussions, the agreement has been expanded further to enable SPEC company carry out demonstration for 15M pathway within the University premise and 3 by 3 meters fish pond. The Center received the SPEC company representatives on 19h September, 2023 for further discussions and site identification. Visit to technology building at Moi University on 19' August, 2023 f. 2023 Ayute Africa Challenge Kenya Gala Awards The Center participated in the 2023 Ayute Africa challenge Kenya Gala awards ceremony held on the evening of 31s August, 2023. Before the Gala awards, 21 finalists were expected to attend some physical trainings from 28t - 30th August, 2023 at E4Impact station in Nairobi. This included series of presentations and pitches to choose the winners. xix Moi University, African Centre of Excellence (A CEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 Y To Harvest Care , ~- 023, fCw buingQman10g the Top Z? FIiftta O1 thn 2M3 AYuT6 -, g. Self evaluation workshops to consider sustainablity after closure PTRE Tearn at Pride Inn Hotel, Mombasa xJe XX Moi University, African Centre of Excellence (A CEI) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 PTRE Team with University Management at Kisumu Hotel on 18th December, 2023 xxi Moi University, African Centre of Excellence (ACEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 2.9 Summary of Project Compliance The project complied with all the relevant and applicable laws and regulation in its operational activities; hence there was no consequence for non-compliance suffered. Moi University, African Centre of Excellence (ACEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 3. 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 2018-2023 plans are to: i. To advance technology development and innovation in Phytochemicals, Textile and Renewable energy through delivery of quality post-graduate training and collaborative research in the regional priority areas. ii. To strengthen: a) Education Capacity excellence in terms of quality postgraduate training . b) Research Capacity excellence and outreach service in Phytochemicals, Textile and Renewable energy. c) Innovation and technology development in the industrial and manufacturing sectors. d) Sustainability of research and training through enhancement of facilities. 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. 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О '� � М U о ' � � С� G' й � �� �-1 � С1. ``�.L�i i� r�r, Q , � "°у � � '� ,� � � q,i � � � � �ьм ,L-�, � � � �С W � �,' ,,, � b �'� '� � � � � � � � с о � � � � � � �° � �. � �; �� '� � � � � о ё � � гs. н � � � � о � w � ° i � .�'' '� в �' � .� ^ � s °�' т �а � � �.• � � � у ,iв С% � 'V а% С r�' .ц � �� С�ц 'С '*� �v � и `/�� 'Са 'i^" �ц � � L/� L .� ,�N 4� С ., •�' а .� � � � � � � •о ;� �� Moi University, African Centre of Excellence (ACEII) PTRE Project Annual Report and Financial Statementsfor the financial year ended June 30, 2024 4. ENVIRONMENTAL AND SUSTAINABILITY REPORTING ACEII-PTRE exists to transform lives. This is our purpose; the driving force behind everything we do. It's what guides us to deliver our strategy. The project is anchored on University policies that promote the sustainability of the University programmes and activities. It is therefore envisaged that the going concern of the University shall continue to be sustained through Government support, national and international donor's support. In line with this arrangement, the University constantly communicate with the Ministries of Education and the National treasury to upscale its budgetary allocation. Government support together with this project injection of substantial cash inflow has greatly improved and increased the University's physical resources. The University regularly engages national regulatory entities that set standards for the institution in terrns of teaching, research and other operational activities in addition; there are frequent updates of staff on new and improved standards that guide the working environment and general acceptable practices, these updates improves the staff skills and thereby increase efficiency and effectiveness in service delivery, To this end, the University continues to review its statutes and other governing instruments and formulate policies that will put the institution in a world map of efficient service delivery and thereby attract partnership pact with donors of goodwill that shall ensure stability and life-long sustainability. In addition, the University is also diversifying in commercial agricultural large apple fanning that will generate revenue to support the Government budget. It is expected that when the project picks up, the burden of redeeming the current debt situation shall be reduced. On the other hand, the University is at discussion with the national government on the best and save avenue of right sizing of the employees so as to attain the acceptable international ratio of teaching against the non-teaching staff. This arrangement will reduce the current burden of managing the staff compensation and other operational activities. Upon completion, there shall be comfortable working environment and boosting of staff morale which in turn shall give positive results 1. Sustainability strategy and profile In order to sustain the output of the project and allow its continuity beyond the donor support, the University Management shall put in place measures that will strengthen the operation and management of the project. This shall include:- " More Research Proposals to attract more funds; " Institutional capacity building from other faculties since they are opportunities of improvement and commercialization in the project; " Commercialization of research and innovative activities from the ACE 11 PTRE; " Seeking financial support from the government and other interested parties for the start- UPS; xxvii Moi University, African Centre of Excellence (A CEII) PTRE Project Annual Report and Financial Statements for the financial year ended June 30, 2024 * More engagement and linkage with other government ministries and SAGAS (Semi- autonomous government agencies so as to support our activities and benefit from our research output and innovation; and * Proposals to the national Government to spearhead strategies that can influence industries to finance research at policy level. 2. Environmental performance The project is anchored on the university policies that includes environmental among other policies. The project has undertaken renovations of different University structures and adequate measures are in place to manage solid waste as well as occupational health and safety risks. 3. Employee welfare The University provides equal opportunity irrespective of gender to all the applicants who are seeking for the engagement in the University. This Employment criterion is contained in the University Human Resource Manual which provides guidelines on hiring and exiting the employment. This Manual has been incorporated with the National Government Human Resource Manual. The University engages its employees through open and transparent process and the employees engaged are expected to comply with constitutional and mandatory requirements, including the principles of affirmative action, gender and person enabled differently and mainstreaming of National values and principles of Governance as espoused in the constitution that guide the hiring process. The performance of the employee are measured using appraisal instruments that provides feedback, review progress, identifies and addresses potential for rewarding and advancement 4. Market place practices- a) Responsible Supply chain and supplier relations- The Project is guided by the Government Laws and Regulations governing the procurement and disposal of goods and services. These Laws and Regulations provide for equal opportunity to all eligible suppliers to do business with the project. On its part,' the project has a duty and obligation to pay the goods and service providers their dues within the agreed period, and this has been done successfully. b) Responsible ethical practices The project operates within the main University ethical guidelines and polices that are in place. This includes anti-corruption and nepotism and does not engage on political influence to make its decision. Aoi University, African Centre of Excellence (ACEll) PTRE Project Annual Report and Financial Statements,for the financial year ended June 30, 2024 c) Regulatory impact assessment In order for the project to remain operational the security and safety of the employee is paramount. The project provides the safety gadgets in risk-prone areas to employees and visitors. It has also put In place firefighting equipment to secure assets in the event of fire. All these activities are subject to the assessment by competent and approved providers of such services. In insurance cover is provided by the University. (v) Community Engagements The project recognises the importance of the Community living around and within the University. In doing so, it has through the University Management engaged and shall continue do so in providing the Corporate Social Responsibility since the University recognizes that, for sustainable growth, profitability and posterity, it must play its role in society as an ethical and compliant entity that respects communities, rule of law and the environment. xxix MoiUniersty,African C'entre of Ex1cellence (A C'EIIh PTRE Project Annuial Report and Finlan cial Statements fr/hie financialj,ear ended Jzme 30, 2024 5. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES The Vice Chancellor and the Project Coordinator for ACEII, PTRE Project are responsible for the preparation and presentation of the Proects financial statements, which give a true and fair vew of the state of affairs of the Project for and as at the end of the financial year (period) ended on June 30, 2024. This responsibility includes (i) Maintaining adequate financial management arrangement and ensuring that these continue to be effective throughout the reporting period, (ii)Maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial position of the project (iii)Designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of the financial statement, and ensuring that they are free from material misstatenents 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 Vice Chancellor and the Project Coordinator for ACEll, PTRE 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 Vice Chancellor and the Project Coordinator for ACEll, PTRE Project are of the opinion that the Project's financial statements give a true and fair view of the state of Project's transactions during the financial year/period ended June 30, 2024 and of the Project's financial position as at that date. The Vice Chancellor and the Project Coordinator for ACEII, PTRE Project further confirm the completeness of the accounting records maintained for the Project, which have been relied upon in the preparation of the Project financial statements as well as the adequacy of the systems of internal financial control. The Vice Chancellor and the Project Coordinator for ACEII, PTRE 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/period under audit were used for the eligible purposes for which they were intended and were properly accounted for. Approval of the Project Financial Statements The Project financial statements were approved by the Vice Chancellor and the Project Coordinator for ACEII PTRE Project 2 24 and signed by them. rof. Iaac S. Kosgey Sr.Prof. Ambrose Kiprop PA Eg C Samoe Vce Chancellor Centre Leade"r Ag. Chief Fin ance Officer ICPAK Member No: 5141 xxx REPUBLIC OF KENYA HEADQUARTERS f lephone: +254-(20)3214000 Anniversary Towers Email: info@oagkenya.go.ke Monrovia Street Website:www.oagkenya.go.ke A G 4P.0 Box:3oo84-0oloo OFFICE OF THE AUDITOR-GENERAL NAIROBI Enhancing Accountabilin REPORT OF THE AUDITOR-GENERAL ON AFRICA CENTRE OF EXCELLENCE (ACEII) IN PHYTOCHEMICALS, TEXTILES AND RENEWABLE ENERGY (PTRE) PROJECT (IDA CREDIT NO.5798-KE) FOR THE YEAR ENDED 30 JUNE, 2024 - MOI UNIVERSITY PREAMBLE I draw your attention to the contents of my report which is in three parts: A. Report on the Financial Statements that considers whether the financial statements are fairly presented in accordance with the applicable financial reporting framework, accounting standards and the relevant laws and regulations that have a direct effect on the financial statements. B. Report on Lawfulness and Effectiveness in Use of Public Resources which considers compliance with applicable laws, regulations, policies, 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 does not necessarily mean that an entity has complied with all relevant laws and regulations, and that its internal controls, 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 Opinion I have audited the accompanying financial statements of Africa Centre of Excellence (ACEII) in Phytochemicals, Textiles and Renewable Energy (PTRE) Project set out on pages 1 to 25, which comprise of the statement of financial assets as at 30 June, 2024 Report of the Auditor-Genera! on Africa Centre of Excellence (ACEII) in Phytochemicals, Textiles and Renewable Energy (PTRE) Project (IDA Credit No.5798-KE) for the year ended 30 June, 2024 - Moi University and the statement of receipts and payments, statement of cash flows and stateme comparison of budget and actual amounts for the year then ended and a summary significant accounting policies and other explanatory information in accordance with th provisions of Article 229 of the Constitution of Kenya and Section 35 of the Public Aud Act, 2015. 1 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, the financial statements present fairly, in all material respects, the financial position of Africa Centre of Excellence (ACEII) in Phytochemicals, Textiles and Renewable Energy (PTRE) 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 Subsidiary Grant Agreement for IDA Credit No. 2019-1973/006-001 between Moi University and the European Commission dated 28 November, 2019 and the Public Finance Management Act, 2012. Basis for Opinion The audit was conducted in accordance with the International Standards for Supreme Audit Institutions (ISSAls). I am independent of the Africa Centre of Excellence (ACEII) in Phytochemicals, Textiles and Renewable Energy (PTRE) 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.494,454,391 and Kshs.275,312,115 resulting to an underfunding of Kshs.219,142,276 or 44% of the budget. Similarly, the Project spent an amount of Kshs.257,989,129 against actual receipts of Kshs.275,312,115 resulting to an under-utilization of Kshs.17,322,986 or 6%of the actual receipts. The underfunding affected the planned activities and may have impacted negatively on service delivery to the public. My report is not modified in respect of this matter. Key Audit Matters Key audit matters are those matters that, in my professional judgment, are of most significance in the audit of the financial statements. There were no key audit matters to report in the year under review. Report of the Auditor-General on Africa Centre of Excellence (ACEII) in Phytochemicals, Textiles and Renewable Energy (PTRE) Project (IDA Credit No. 5798-KE) for the year ended 30 June, 2024 - Moi University 2 Other Matter Unresolved Prior Year Matters In the audit report of the previous year, an issue on was raised under the Budgetary Control and Performance. Management of the Project has not unresolved the outstanding issue. Other Information Conclusion The Project Management is responsible for the other information set out on page iii to xxx which comprise of Project Information and Overall Performance, statement of Performance against Predetermined Objectives, Environmental and Sustainability Reporting, Statement of Management Responsibilities. The Other Information does not include the financial statements and my audit report thereon. Basis for Conclusion In connection with my audit on the Africa Centre of Excellence (ACEII) in Phytochemicals, Textiles and Renewable Energy (PTRE) Project's 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 there is a material misstatement of this Other Information, I am required to 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 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. Delayed Completion of Studies Under the Scholarship Program The Project offers scholarship program which aims to admit and train thirty (30) PhD students and sixty (60) Master's students in of analytical chemistry, textiles and renewable energy. The Scholarships are awarded for a maximum period of two (2) years for Master's degrees and 3 years for PhDs level. A total of Kshs.52,466,550 in tuition fees and Kshs.28,320,318 in research funding have been disbursed to date. However, review of the academic progress of the scholarship beneficiaries revealed significant delays, with 71 % of the PhD students and 55% of the Master's students yet to Report of the Auditor-General on Africa Centre of Excellence (ACE/I) in Phytochemicals, Textiles and Renewable Energy (PTRE) Project (IDA Credit No.5798-KE) for the year ended 30 June, 2024 - Aoi University 3 complete their studies. Further, sixty-seven (67) students who included twenty-two (22) students for PhD and forty-five students (45) students for Master's Degree had exceeded the expected completion period as stipulated by scholarship terms. In the circumstances, the delayed completion of scholarship courses may jeopardize future funding opportunities and achievement of the intended project objective of contributing to research and capacity building in the targeted fields of manufacturing. The audit was conducted in accordance with the ISSAls 3000 and 4000. The Standards requires that I comply with ethical requirements and plan and perform the audit to obtain assurance about whether the activities, financial transactions and information reflected in the financial statements 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, except for the matter described in the Basis for Conclusion on 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 overall governance were not effective. Basis for Conclusion Lack of Audit Committee During the year under review, it was observed that the project did not have an audit committee to oversee the governance mechanism and promote transparency and accountability in the management of resources of the project, contrary to Section 73(5) of the Public Finance Management Act, 2012 which states that every National Government public entity shall establish an audit committee whose composition and functions shall be as prescribed by the Regulations. In the circumstances, effectiveness of oversight on internal controls could not be confirmed. Basis for Conclusion The audit was conducted in accordance with the 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 of the Auditor-General on Africa Centre of Excellence (A CEll) in Phytochemicals, Textiles and Renewable Energy (PTRE) Project (IDA Credit No. 5798-KE) for the year ended 30 June, 2024 - Moi University 4 REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS Conclusion As required by loan agreements signed between the Republic of Kenya and International Development Association (IDA Credit No.5798 - KE), I report based on my audit, that: i. I have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit; ii. In my opinion, adequate accounting records have been kept by the Program, so far as appears from the examination of those records; and, iii. The Program's financial statements agree with the accounting records and returns. Responsibilities of the Management and those Charged with Governance The 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 the Management is aware of the intention to cease operations. The 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 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 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 to governance and risk management and ensuring the adequacy and effectiveness of the control environment. Report of the Auditor-General on Africa Centre of Excellence (ACEII) in Phytochemicals, Textiles and Renewable Energy (PTRE) Project (IDA Credit No,5798-KE) for the year ended 30 June, 2024 - Moi University 5 Auditor-General's Responsibilities for the Audit My responsibility is to conduct an audit of the financial statements in accordance with 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 also 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: htt sJ//www.oagkenva. o.ke!auditorjgenerals- responsibilties-for-audit/. This description forms part of my auditor's report. FCPA CBS AUDITOR-GENERAL Nairobi 31 October, 2024 Report of the Auditor-General on Africa Centre of Excellence (ACEII) in Phytochemicals, Textiles and Renewable Energy (PTRE) Project (IDA Credit No.5798-KE) for the year ended 30 June, 2024 - Moi University 6 .�._-._.-�--�--- _ _. ы, сзw. � и с�э м е� р оо � .-• .--� м eV t� с�v м гао м с� � , о � � °t' й v�'3 .�-г� � й й � й р д G�л М �д д- � � сц GG N � � � � � �D � � � �О м � С7^ � а� `� � � й й о�€� ' м Й � й� r- �, rm `,� сС� �о ,�. с�} С� оо N у� � L:. � N й '" �, � г�а � г,�; и„ е.. � а N � � U � ^р � ь v � N � i а i r � r � а ац�r � = � ,°н г°.� `� �а �., N N х � � � � � _ � ол .:: Z "" �' r- �г' � г" � и � � U� � �, � м � а, � � ° � � `� г�г � й й о�о и� °�` � t�rг � и д�' �•�'"�r �.х., ,`�, с. яо� � е., � � � � � �.. о �- '� ,-� о и cv ,� ао а г�'ч Q с� и оо о, c.i ,_, ,м�, � ® � с:а � � й ,� v vз г- к, о� ,� � �о,�" �Z, iм � � � � � ,,�,�,у � с�о � � й `�,' пt � � � °; � �„�,� � � �,.., с`�а � м о, �, гл � � с � � � � � � � � � � � а � � с�л � о! 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Financial Assets Cash and Cash equivalents Bank Balances 12,6(a) 242,188,832 219,141,281 Cash Balances 12.6(b) - Cash equivalents (Short-term deposits) 12.6(c) - Total Cash and Cash equivalents 242,188,832 219,141,281 Imprests and Advances 12.7 2,256,986 2.700,495 Total Financial Assets 244,445,818 221,841,776 Financial Liabilities Third party Deposits and Retention 12.8 6,706,498 1,425,442 Net Assets 237,739,320 220,416,334 Represented By Fund Balance B/fwd. 12.9 220,4 t 6,334 258,692,496 Prior Year adjustments 12.10 - - Surplus/(Deficit) for the Year 17,322,986 (38,276,162) Net Financial Position 12.9 237,739,320 220,416,334 The accounting policies and explanatory notes to these financial statements form an tegral part of the financial statements. The financial statements were approved on 2024 and signed by: Prof. Isaac S. Kosgey Sir. 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