REPUBLIC OF KENYA 101267 KENYA NATIONAL AUDIT OFFICE REPORT OF THE AUDITOR-GENERAL ON EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT (EAPHLN) CREDIT N0.4732 FOR THE YEAR ENDED 30 JUNE 2014 KENYA MEDICAL SUPPLIES AUTHORITY r r Project Name: East Africa Public Health Lab Networking Project Implementing Entity: Ministry of Health [ ~ PROJECT GRANT/CREDIT NUMBER.4732 KE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2014 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector -' Accounting Standards (IPSAS) r \ East Africa Public Health Laboratory Network Project Reports and Financial Statements For the financial year ended June 30, 2014 CONTENTS PAGE r. 1. PROJECT INFORMATION AND OVERALL PERFORMANCE ................................................................ i r. 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES ....................................................... v 3. REPORT OF THE INDEPENDENT AUDITORS ON THE EAST AFRICA PUBLIC HEATH I: LABORATORY NETWORKING PROJECT ........................ ........................ ................................................... .... vi f~ 4. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE PERIOD ENDED 30TH JUNE 2014 .......... 1 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30TH JUNE 2014 ......................... 2 I~ 7. STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS ............................................ 4 I, 8. NOTES TO THE FINANCIAL STATEMENTS ....................... ............ .............................. .......................... 5 [ ~ 9. PROGRESS ON FOLLOW UP OF AUDITOR RECOMMENDATIONS ................................................. 13 1 r East Africa Public Health Laboratory Network Project Reports and Financial Statements For the financial year ended June 30, 2014 1. PROJECT INFORMATION AND OVERALL PERFORMANCE 1.1 Name ahd registered office Name: The project's official is EAST AFRICA PUBLIC HEALTH LABORATORY NETWORKING PROJECT Objective: The main objective of the EAPHLNP is to establish a network of efficient, high quality, accessible public health laboratories for the diagnosis and surveillance of Tuberculosis (TB) and other communicable diseases. Address: The project headquarters offices are in Nairobi at Kenyatta National Hospital Grounds, at the National Public Health Laboratory Services The address of its registered office is: P.O Box 20750 The project also has offices/branches as follows: NONE Contacts: The following are the project contacts Telephone: E-mail: info@eaphln.or.ke Website: www.eaphln-ecsahc.org/kenya L 1.2 Project Information L Project Start Date: OCTOBER 2010 Project End Date: MARCH2016 l Project Manager: MR. MAMO UMURO Project Sponsor: WORLD BANK L 1.3 Project Overview Line Ministry/State Ministry of Health Department of the project Project number 4732 KE Strategic goals of the The strategic goals of the project are as follows: u project •!• Strengthening diagnostic and surveillance capacity, promoting innovations, and specialization in service delivery •!• Supporting training and capacity building for lab professionals, including mentorships, pre service & continuing professional development •!• Fostering knowledge sharing and South-South collaboration and promoting East Africa Public Health Laboratory Network Project Reports and Financial Statements For the financial year ended June 30, 2014 evidence based approaches The project management aims to achieve the goals through the following means: (i) Construction of new labs at the five sites (Kitale, Wajir, Busia, Malindi and Machakos) and renovation ofNPHLS (ii) Training and capacity building of the lab staff There are. four key technical areas within the project, where each country provides leadership; Integrated Disease Surveillance and Response & Operational Research (Kenya); Laboratory Networking and Accreditation (Uganda); Training and Capacity Building (Tanzania); Information and Communication Technologies, Performance Based Financing, Multi-drug Resistant Tuberculosis (Rwanda). ECSA-HC plays a facilitating and coordinating role under the project supporting the four participating countries and working closely with the East African Community. The project was formed to intervene in the following areas: (i) Enhance access to diagnostic services for vulnerable groups to contain the spread of diseases in cross border areas (ii) Improve capacity to provide specialised diagnostic services and conduct drug resistance monitoring at regional level (iii) Contribute to disease surveillance and emergency preparedness efforts through the availability of timely lab data to provide early warning of public health events (iv) Serve as a platform to conduct training and research. The project started on October 2010 and is expected to run until 30 April 2016 1.4 Bankers The following are the bankers for the current year: (i) CBK 1.5 Auditors The project is audited by the KENAO and World Bank 1.6 Roles and Responsibilities List the different people who will be working on the project. This list would include the project manager and all the key stakeholders who will be involved with the project. Also, record their role, their positions, and their contact information. ii r r East Africa Public Health Laboratory Network Project Reports and Financial_Statements For the financial year ended June 30, 2014 r Names MamoUmuro Title designation Project Manager Key qualification HeadNPHLS Responsibilities Foresees the overall implementation of the r Joshua Rotich Project Coordinator project The Project Coordinator is responsible for directing, organizing and controlling project activities, under the direction of a Project Manager I , Christabel Misiko Operations officer Ensure day to day smooth running of the project operations 1.7 Funding summary L The Project is for duration of five years from 2010 to 2016 with an approved budget of US$ 23.5 million as highlighted in the table below: L Below is the funding summary: L L L 1,262, 780,460 L 1.8 Summary of Overall Project Performance: L Budget performance against actual amounts for current year and for cumulative to-date, Physical progress based on outputs, outcomes and impacts since project commencement, Comment on value-for-money achievements, List the implementation challenges and recommended way forward. Key Activities Implemented: 1. Regional Lab Accreditation took place in November 2013. All the sites achieved stars. Machakos improved from 0 stars to 2 stars. Wajir, Kitale, Malindi, Busia all achieved 3 stars while the TB reference lab achieved 4 stars. The microbiology reference lab was not assessed lll r r East Africa Public Health Laboratory Network Project Reports and Financial Statements r For the financial year ended June 30, 2014 2. PBF Training module Finqlized- this training module was finalized and now we are in the process ofmaking plans to train r 3. Construction at all the 5 sites underway and over 90% complete. Renovation of the NPHLS almost complete (at 90%) r 4. Trainings conducted as per above 5. Meeting on sustainability ofproject conducted with the county health executives Challenges: Slow requisition offunds from treasury to the Ministry ofHealth. A withdrawal Application was done in May but we are still yet to receive the funds from treasury. However, we are working with World Bank and the Ministry to sort out the problem. 1.9 Summary of Project Compliance: Include significant cases of non-compliance with applicable laws and regulations, and essential external financing agreements/covenants, Include consequences suffered on account of non-compliance or likely to be suffered Indicate mitigation measures taken or planned to be taken to alleviate the adverse effects of L actual or potential consequences of non-compliance L L l L L IV r r East Africa Public Health Laboratory Network Project Reports and Financial Statements r For the financial year ended June 30, 2014 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES The Principal Secretary for the Ministry of Health and the Project Coordinator for East Africa Public Laboratory Network Project (use the correct title designation) are responsible for the preparation and presentation of the Project's financial statements, which give a true and fair view of the state of affairs of the Project for and as at the end of the financial year (period) ended on June 30, 2014. This : r 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 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 Principal Secretary for the Ministry of Health and the Project Coordinator for East Africa Public Laboratory Network Project accept responsibility for the Project's financial statements, which have been prepared on the Cash Basis Method of Financial Reporting, using appropriate accounting policies in accordance with International Public Sector Accounting Standards. The Principal Secretary for the Ministry of Health and the Project Coordinator for East Africa Public Laboratory Network Project are of the opinion that the Project's financial statements give a true and L fair view of the state of Project's transactions during the financial year/period ended June 30, 2014, and of the Project's financial position as at that date. The Principal Secretary for Ministry of Health and the Project Coordinator for East Africa Public Laboratory Network Project further confirm the L 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. L The Principal Secretary for the Ministry of Health and the Project Coordinator for East Africa Public Laboratory Network Project confirm that the Project has complied fully with applicable Government L Regulations and the terms of external financing covenants, and that Project funcls received during the financial year/period under audit were used for the eligible purposes for which they were intended and were properly accounted for. L Approval of the Project financial statements The Project financial statements were approved by the Principal Secretary for the Ministry of Health and the Pro 'ect Co rdinator for East Africa Public Laboratory Network Project on Ii g 11 I ";;('Dl · · 2014 and signed by them. I '--' I Project Coordinator v r East Africa Public Health Laboratory Network Project Reports and Financial Statements For the financial year ended June 30, 2014 3. REPORT OF THE INDEPENDENT AUDITORS ON THE EAST AFRICA PUBLIC HEALTH LABORATORY NETWORK PROJECT REPORT ON FINANCIAL STATEMENTS We have audited the accompanying financial statements of east Africa Public Health Laboratory r Network Project, set out on pages 1 to 12 which comprise the statement ofreceipts and payments for the financial year/period ended June 30, 2014, and a summary of significant accounting policies and other explanatory notes. Responsibility for the Financial Statements The Principal Secretary for the Ministry of Health and the Project Coordinator for East Africa Public Laboratory Network Project are responsible for the preparation and fair presentation of these financial statements in accordance with International Public Sector Accounting Standards (IPSAS). This responsibility includes designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, selecting and applying appropriate accounting policies, and making accounting estimates that are reasonable in the circumstances. Auditor's Responsibility Our responsibility is to express an independent opinion on these financial statements based on our audit. We conducted our audit in accordance with International Standards on Auditing. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain L reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures L in the financial statements. The procedures selected · depended on our professional judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, we considered the internal controls relevant L to the company's preparation and fair presentation of the financial statements in order to design audit procedures that were appropriate in the circumstances, but not for the purpose of expressing an opinion on the company's internal controls. An audit also includes evaluating the appropriateness of L accounting polices used and the reasonableness of accounting estimates made by the management, as well as evaluating the overall presentation of the financial statements. L We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion the accompanying financial statements give a true and fair view of the state of financial affairs of the East Africa Public Laboratory Network Project for the financial year/period ended June 30, 2014 in accordance with International Public Sector Accounting Standards (IPSAS). VI r r East Africa Public Health Laboratory Network Project Reports and Financial Statements r For the financial year ended June 30, 2014 REPORT ON PROJECT PERFORMANCE AND VALUE FOR MONEY ACHIEVEMENT Based on our audit, we report that nothing came to our attention to indicate substantial non- r ach.ievement of value for money objectives. However, we identified a few minor cases of non- achievement of value for money objectives, which have been included in our separate Management Letter to the Principal Secretary for ... and the Project Coordinator. r REPORT ON COMPLIANCE WITH APPLICABLE LAWS AND REGULATIONS r Based on our audit, we report that nothing came to our attention to indicate substantial non- compliance with applicable laws and regulations, as well as essential external financing covenants. However, we identified a few minor cases of non-compliance, which have been included in our separate Management Letter to the Principal Secretary for ... and the Project Coordinator. REPORT ON CONTRACTS WITH DEBARRED FIRMS Based on our audit, we report that nothing came to our attention to indicate that debarred firms, both by the government and external financiers, were awarded any contracts under the Project during the financial year/period under review. I~ Auditor General, KENYA Date L L L L L Li Vll u r r ' East Afri<;a Public Health Laboratory Network Project Reports and Financial Statements For the financial year ended June 30, 2014 4. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE PERIOD ENDED 30TH JUNE 2014 r Note 2014 Kshs 2013 Kshs Cumulative to-date Kshs r. RECEIPTS Loan from external development partners 8.4 453,374,980 374,373,600 827,748,580 r Miscellaneous receipts 8.5 6,463,953 3,321,102 9,785,055 r Total receipts PAYMENTS 459,838,933 377 ,694, 702 837,533,635 I Compensation of employees 8.6 34,017,287 20,200,040 54,217,327 Purchase of goods and services 8.7 52,111,168 306,949,243 359,060,411 I. Acquisition of non-financial assets Other grants and transfers and payments 8.9 8.11 214,660,626 89,471,685 62,772,154 277,432~780 10,500,000 99,918,595 L TOTAL PAYMENTS 390,260,765 400,421,437 790,682,202 l SURPLUS/DEFICIT FOR THE YEAR 69,578,168 (22,726,735) 46,904,523 --- == L The accounting policies and explanatory notes to these financial statements are an integral part of the financial stat ments. · L PrOJr Coordinator L I oj1 t /a,o llf Date , Date 1 ( East Africa Public Health Laboratory Network Project Reports and Financial Statements r For the financial year ended June 30, 2014 r 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30TH JUNE 2014 Note 2014 2013 r FINANCIAL ASSETS Kshs Kshs r Cash and Cash Equivalents Bank Balances 8.12A 65,708, 170.66 4,635,383 r Imprests and Advances 8.12D 8,558,470 0 r TOTAL FINANCIAL ASSETS REPRESENTE BY: 74,266,640.66 4,635,382.68 r~ Cash and cash equivalents b/fwd 8.12 4,635,383 27,362,118 Surplus/Deficit for the year 8.13 43,317,050.24 -22,726,735 l~ Retention 8.13 26,314,207. 7 6 NET FINANCIAL POSITION 74,266,641 4,635,383 L L The accounting policies and explanatory notes to these financial statements fo the financial tatements. The financial statements were approved on an integral part of S l l R.Dl 2014 and signed by: L L Project Coordinator L Date l~ u u 2 r r' r East Africa Public Health Laboratory Network Project Reports and Financial Statements r For the financial year ended June 30, 2014 r 6. STATEMENT OF CASHFLOW FOR THE PERIOD 30TH JUNE 2014 Receipts for operating income r Miscellaneous receipts 6,463,953 3,321,102 r Payments for operating expenses Compensation of employees (34,017,287) (20,200,040) r Purchase of goods and services (52,111,168) (306,949,243) Other grants and transfers (89,418,595) (10,500,000) r- \. r Net cash flow from operating activities CASHFLOW FROM INVESTING ACTIVITIES Acquisition of Assets (169,083,096) (214,660,626) (334,328,181) (62,772,154) I. Net cash flows from Investing Activities CASHFLOW FROM BORROWING (214,660,626) (62,772,154) ACTIVITIES L Proceeds from Foreign Borrowings Net cash flow from financing activities 453,374,980 453,374,980 374,373,600 374,373,600 L NET INCREASE IN CASH AND CASH EQUIVALENT Cash and cash equivalent at BEGINNING of the 69,631,258 4.635.383 -22,726,735 27,362,118 L year Cash and cash equivalent at END of the year 74,266,641 4,635,383 L The accoun ing policies and explanatory notes to these financial statements form jn iTegral part of the financi statements. The entity financial statements were approved on si ed by: I '-6 11 2014 and L Project Coordinator L Date Li 3 r r East Africa Public Health Laboratory Network Project Reports and Financial Statements For the financial year ended June 30, 2014 7. STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS Adju Actual on %of stme Comparable Varia Receipts/Payments Item Original Budget nts Final Bud2et Basis Variance nee f=e/c a B c=a+b d e=d-c % Receipts 662,453,762 0 581 ,000,000 453,374,980 127,625,020 21.96 r Total Receipts Payments 662,453,762 0 581,000,000 453,374,980 127,625,020 21.96 r Compensation of employees Purchase of goods and services 35,813,584 76,239,496 34,017,287 52,111,168 1,796,297 24,128,328 5.015 % 31.64 % Acquisition of non-financial assets 27.86 297,568,960 214,660,626 82,908,333.60 % Other grants and transfers 47.82 171,377,960 89,471685 81,959,365.00 % 190,792,324.2 32.84 Total Payments 581,000,000 390,260765 9 % Note: The si ificant budget utilisation/performance differences in the last column are explained in Annex 1 to these fina cia stateme ~ Project Coordinator L Date Date 1. L L L 4 r r East Africa Public Health Laboratory Network Project Reports and Financial Statements r For the financial year ended June 30, 2014 8. NOTES TO THE FINANCIAL STATEMENTS r. The principal accounting policies adopted in the preparation of these financial statements are set out below: r 8.1 Statement of compliance and basis of preparation The financial statements have been prepared in accordance with and comply with International Public Sector Accounting Standards (IPSAS) with particular emphasis on Cash Basis Financial Reporting under the Cash Basis of Accounting. The financial statements comply with and conform to the form of presentation prescribed by the Accounting Standards Board of Kenya. The financial statements are presented in Kenya Shillings, which is the functional and reporting currency of the Project and all values are rounded to the nearest one Shilling. The accounting policies adopted have been consistently applied to all of the years presented. The financial statements have been prepared on the cash basis following the Government's standard chart of accounts. The cash basis of accounting recognises transactions and events only when cash is received or paid out by the Project. 1. Recognition of revenue and expenses L The Project recognises all revenues from the various sources when the event occurs and the related cash has actually been received by the Project. In addition, the Project recognises all L ii. expenses when the event occurs and the related cash has actually been paid out by the Project. In-kind donations L In-kind donations are contributions 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 of in-kind donations can be reliably L determined, the Project includes such value in the statement of receipts and payments both as revenue and as an expense in equal and opposite amounts; otherwise, the donation is not recorded. L lll. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call L 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 L commercial banks at the end of the financial year/period. For the purposes of these financial statements, cash and cash equivalents also include short term cash imprests and advances to authorised public officers and/or institutions which had not been surrendered or accounted for at the end of the financial year/period. u 5 r r East Africa Public Health Laboratory Network Project Reports and Financial Statements r For the financial year ended June 30, 2014 SIGNIFICANT ACCOUNTING POLICIES (Continued) r iv. Pending bills Pending bills consist of unpaid liabilities at the end of the financial year/period arising from contracted goods or services during the year/period or in past years/periods. As pending bills do not involve the payment of cash in the reporting period, they are simply disclosed as an Annex to the financial statements. When the pending bills are finally settled, such payments are included in the statement of receipts and payments in the year in which the payments are made. r v. Budget The budget is developed on the same accounting basis (cash basis), the same accounts : r classification 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. A high-level assessment of the Project's actual performance against the comparable budget for the financial year/period under review has been included in an annex to these financial statements. VI. Exchange rate differences L 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 L 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 recognised in the L statements of receipts and payments. vii. Comparative figures L Where necessary comparative figures for the previous financial year/period have been amended or reconfigured to conform to the required changes in financial statement presentation. L viii. Subsequent events L There have been no events subsequent to the financial year/period end with a significant impact on the financial statements for the year ended June 30, 2014 l. 6 r East Africa Public Health Laboratory Network Project Reports and Financial Statements r For the financial year ended June 30, 2014 8.4 LOAN FROM EXTERNAL DEVELOPMENT PARTNERS r During the 12 months to 30 June 20xx we received funding from development partners in form ofloans negotiated by the National Treasury donors as detailed in the table below: International Or anizations IDA-World Bank 1.07.2013 235,412,190 112,023,600 1.07.2013 65,087,040 262,350,000 1.04.2014 152,875,750 Total 453,374,980 374,373,600 . [, L l L L L 7 East Africa Public Health Laboratory Network Project Reports and Financial Statements r For the financial year ended June 30, 2014 NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.6 COMPENSATION OF EMPLOYEES (Continued) 2013/14 2012/13 Cumulative Kshs Kshs Basic salaries of permanent employees Annex i 34,017,287 20,200,400 54,217,327 ~~--'-----'~~~~-'---'-~~~~----'-~'----~ Total 34,017,287 20,200,400 54,217,327 8.7 PURCHASE OF GOODS AND SERVICES 2013/14 2012/13 Cumulative Kshs Kshs r: Utilities, supplies and services Communication, supplies and annex m annex ii 736,509 10,586,212.95 8,611,286 0 736,509 19,197,499 Domestic travel and subsistence annex iv 5,146,149 7,717,000 12,863,149 Printing, advertising and -information supplies & services annex v 14,963,994.20 7,500,000 22,463,994 Training expenses annex vi 17,020,193.54 36,320,000 53,340,194 Hospitality supplies and services annex vii 879,025 5,369,400 6,248,425 Specialised materials and services 0 197,000,382 197,000,382 Other operating expenses annex viii 318,195 0 318,395 L Routine maintenance vehicles and other transport equip annex ix 2,460,889.25 5,689,794.52 8,150,683.77 Exchange rate losses/gains (net) 0 38,741,380.70 38,741,380.70 l 52,111,167.76 306,949,243.12 359,060,411 L 8 r r East Africa Public Health Laboratory Network Project Reports and Financial Statements For the financial year ended June 30, 2014 NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.9 ACQUISITION OF NON-FINANCIAL ASSETS 2013/14 2012/13 Cumulative Kshs Kshs to-date Construction of civil works annexx 214,660,626 62,772,154 277,432, 780 214,660,626 62,772,154 277,432,780 == == === L [~ r~ l~ l L L 9 East Africa Public Health Laboratory Network Project r Reports and Financial Statements For the financial year ended June 30, 2014 NOTES TO THE FINANCIAL STATEMENTS (Continued) r 8.10 Transfers to other government entities During the 12 months to 30 June 20xx, we transferred funds to reporting government entities as shown below: 8.11 Other grants and transfers and payments 2013/14 2012/13 Cumulative Kshs Kshs to-date Grants for scholarships annex xi 10,750,000 10,500,000 21,250,000 Transfers- lower levels of government. Annex xii 73,539,385 0 73,486,295 Consultation fee annex xm 5,182,300 Q 5,182,300 Total ·89,471,685 10,500,000 99,971,685 t . 8.12 CASH AND CASH EQUIVALENTS C/FWD 2013/14 2012/13 Kshs Kshs L Bank accounts (Note 12A) Outstanding imprests and advances (Note 12D) 65, 708, 170.66 4,635,382.68 8,558,470.00 0 L 74,266,640.66 4,635,382.68 L L L L u u 10 ( ' \ East Africa Public Health Laboratory Network Project Reports and Financial Statements For the financial year ended June 30, 2014 CASH AND CASH EQUIVALENTS C/FWD (Continued) r 8.12A Bank Accounts 2013/14 Kshs 2012/13 Kshs r. Local Currency Accounts n .Central Bank of Kenya [Ale No 1000198858] Kenya Commercial Bank [Ale Nol 110001261] 977,200.95 0 64,730,970.00 4,635,383 Total local currency balances 65,708, 171.00 4,635,383 Total bank account balances 65,708,171 4,635,383 -- [Provide short appropriate explanations as necessary} r 8.12 Outstanding Imprests and Advances 2013/14 Kshs 2012/13 Kshs Due Date Amount Amount Balance Balance Name of Officer or Institution of Taken Surrendered 2014 2014 Surrender L Raymond Machogu Wesley Y egon 1,507,400 2,867,000 04.06.2014 30.06.2014 1,507,400 2,867,000 NIL Rhodah Manase 1,012,000 04.06.2014 1,012,000 L Christabel Misiko Peter Ongoro Geotge N yaundi 762,500 352000 836,250 30.06.2014 04.06.2014 15.06.2014 635,500 352000 836,250 L Wilson Kungu David Wacheru Wilson Kaaria Njeru 449,000 182,000 40,000 30.06.2014 04.06.2014 04.06.2014 449,000 182,000 40,000 Hudley Sultan 40,000 04.06.2014 40,000 Daniel Mwiti 40,000 04.06.2014 40,000 Salesius Kiruja 47,500 15.06.2014 47,500 Joseph Keitany 47,500 15.06.2014 47,500 L Edward Tuitoek Beatrice Koki 47,500 24,000 15.06.2014 30.06.2014 47,500 24,000 Reuben Mariga 98,000 04.06.2014 98,000 L JohnMwihia Susan Ndugui 56,000 20,000 04.06.2014 30.06.2014 56,000 20,000 Ben Kitole 256,820 20.04.2014 256,820 8,558,470 11 r East Africa Public Health Laboratory Network Project Reports and Financial Statements For the financial year ended June 30, 2014 13 Surplus for the period r. 2013/14 Kshs 2012/13 Kshs Surplus as per statement ofreceipts and payments 69,631,258 0 Less retention fees (26,314,207.76) 0 r. Amount available for the project 43,314,050.24 --- 0 14 Retention fee [ 2013/14 2012/13 Kshs Kshs Rhombus construction Annex xiv 6,010,945 .76 Kibet contractors Annex xv 4,033,912.77 Property world Annex xvi 9,045, 199.18 0 L Reliance Tawakal construction Annex xvii Annex viii 3,252,357.40 3,971,792.65 L 26,314,207. 7 6 0 L L L 12