REPU3LIC OF KENYA FFICE OF THE AUDITOR-GENERAL REPORT OF THE AUDITOR-GENERAL ON THE FINANCIAL STATEMENTS OF KENYA DEVELOPMENT RESPONSE TO DISPLACEMIENT IMPACTS PROJECT (IDA CREDIT NO. 6021-KE FOR THE YEAR DED 30 JUNE 2018 + Revised Template 30/6/2018 Project Name: Kenya Development Response to Displacements Impacts Project (KDRDIP) Implementing Entity: Executive Office of the President - Cabinet Affairs PROJECT GRANT/CREDIT NUMBER.....6021-KE ............. ANNUAL REPORT AND FINANCIAL STATEMENTS FOR TIE FINANCIAL YEAR ENDED JUNE 30, 2018 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) ! i 1 ; Э I Kenya Development Response to Displacement Impacts Project (KDRDIP) Reports and Financial Statemeno For thefinancial year ended June 30,2018 L PROJECT INFORMATION AND OVERALL PERFORMANCE 1.1 Name and registered offlee Name: The project's official name is Kenya Development Response to Development- Impacts Project (K-DRDIP), Objective: The key objective of the project is to improve access to basic social services, expand economic opportunities, and enhance environmental management for communities hosting refugees in the target areas. Address: The project headquarters office is at Harambee House, City County of Nairobi, Kenya. The address of its registered office is: P.O. Box 40530-00200 NAIROBI Contacts: The following are the project contacts Telephone: (254) (020) 2217696 or 2227411 E-mail: N/A.go.ke Website: www.go.ke G 1.2 Project Information J roject Start Date: The proiect start date is 0 1. 07. 2017 PLoject End Date: The 2roject end date is 29. 04. 2022 Proiect-Manager: The project manager is Mls Marianne qdegwa LLoject Sponsor: The pEo -World Bank IDA ject sponsor is 1.3 Project Overview Line Ministry/State The project is under the supervision of the Executive Office of The Department of the President - Cabinet Affairs pr2ject -Eadect number Credit Number 602 1 -KE Strategic goals of the The strategic goals of the project are as follows, project (i) Address social, economic, and environmental impacts due to the presence of refugees in host communities. � r i � i , i , i Э Reports aftd F1hancial Statements For thLfinancial year ended June 30, 2018 Achievement of The project management aims to achieve the goals through the following strategic goals means, (i) Interlinked technical and (ii) Investment components Other important The project will support two cross cutting themes namely: background (i) Promoting social cohesion addressing drivers of conflict and information of the (ii) Addressing the Gender Based Violence (GBV) using an integrated roj ect approach. Current situation that The project was formed to intervene in the following areas: the project was (i) Social and Economic Infrastructure and Services formed to intervene (ii) Enviromnental and Natural Resource Management (iii) Livelihood Program (iv) Project Management, Monitoring and Evaluation, and Knowledge Sharing, Project duration The project started on I" July 2017 and is expected to run until 30 June 2022 1.4 Bankers The following are the bankers for the current year: Central Bank of Kenya Haile Selassie Avenue P.O. Box 60000 City Square 00200 Nairobi, Kenya 1.5 Auditors The project is audited by the Auditor General Kenya National Audit Office Anniversary Towers, University Way P.O. Box 30084 GOP 00100 Nairobi, Kenya 1 ! Э i I 1 Kenya Development Response to Displacement Impacts Project (KDRDRP) Reports and Financial Statements For thefinancialyear ended June 30, 2018 Principal 1.6 Roles and Respon'sibilities. 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 rontact information. Names Title Key Responsibilities desiggation gualifleation Project PHD in Overall Project Coordinator Education Coordinator and al Secretary to the Administr National Steering ation & Committee. Planning Masters, Education al Developm Dr. Anne K. Kinyua ent and Project Coordinator Evaluation Bachelors in Education Project Masters of Responsible for Manager Science Degree, overall Project (Msc) Finance. Management, Major Investment Monitoring and in Hospitality - Evaluation, Florida Finance including International Management University, Infonnation Miami USA. Systems. Bachelors of Alternate AIE Marianne Ndegwa Science Finance. Holder. Project Manager (13sc) Major Finance in Hospitality Industry, Florida International University, Miami, USA IV ! Reports and Financial Statements For the financial year ended June 30, 2018 Head Masters Degree in Support to Project Livelihood Social Sciences Coordination & from Egerton Implementation, University, B.A in specifically Sociology & responsible for Geography, Livelihood Certificate in Programme Community & Livelihood Programme, Jacqueline Muchori Component III Head Livelihood Head PhD Support to project Environment (Environmental coordination & al and Governance and implementation, Natural Management) Msc specifically, Resources responsible for Science & Management environmental Technology) PGD Environmental conservation, Science) Bsc management of Dr John Ngatia Forestry, SMC, Natural Resources Component II Head Certificate and support to Environment and Natural reforestation policy advisory. techniques, Certificate forest J certification. V ! � � I з I � I Kenya Development Response to Displacement Impacts Project (KDRDkp) Reports and Financial Statements For 4efinancial'year ended June 30, 2018 Deputy Head Masters Degree in Over 21 years Livelihood Social Sciences experience in from The program University of Management Nairobi -BA Program (Double Major - development and Political Science technical and Sociology, backstopping Diploma Armed specialist in the Conflicts.(UoN) Horn of Africa and Geoffrey Leparteleg great Lakes DepUty Head Livelihood regions in both development and Humanitarian contexts -Training team leader -Development of standard training resource packs and provide technical backstopping to training teams. Deputy head of Livelihoods Pro am RDIP Assistant PhD Sociology.. Support to Project/ Director Social Department in cial Di -tor S s sist' Livelihoodj Or nioatio t Pr c'o' Livelihood Organization and community Dernography, research on MBA Strategic Entrepreneurship BA (Commerce) Development in all Management, and Business Business rural arm, Administration & Responsible for Management advising Dr Joy Murunga department based on secondary and Assistant Director Livelihood primary data collected on targeted regions. Vi � i � � И I ' xx 'A.YFA jk"Fun4t! fu (ILUIL"Jur,) Reports and Fin an cidi Statements For th efinan cial year ended June 30, 2018 Strategic NSA (Strategic Development and Communicat Management), implementation of ions Expert BA (Economics), project PGD (Mass communication Joumalism and strategy Communications) Vitalis Ra ul and MA International Management, 7 sa ul Monitoring MA Economics, Project Evaluation Relations. Coordination, Expert Monitoring and Evaluation and Knowledge Wilfred Omari Sharing. Education Med [Education Education Expert. Expert Administration], Bed. SMC and SLDP. Harrison Muriuki Livestock MSc Animal Project Natural Expert Science, BSc Resource Animal management and OIJ ILVIW114A-L Husbandry, project, advice on Production, Livestock sector Diploma Animal improvement sub- Certificate new Livestock Governance and production Fiscal Technologies Decentralization Simon Pkiyach VI � � � г � � Э I i Kenya Development Response to Displacement Impacts Project (KDRDpp) Reports and Financial Statements For thefinancial year ended June 30, 2018 Agricultural Msc, - Project Integrated Specialist Agriculture and Natural Resources rural Management for Development, Sustainability land Bsc. - management, Agriculture, agricultural Diploma- productivity and Agriculture and Reduced Home Economics Vulnerability to Senior Climate Change Management Mary Karanj a Course Strategic Management Course Head Social Bachelor of Water expert, n science coordinating social Economic and economic Infrastructur infrastructure e and component, Services Josephat Waweru Head Component I Social and Economic Infrastructure and Services Viff Reports and Financial Statements For the financial year ended June 30, 2018 Health Expert Ph.D.Business Support to Administration and Project Management coordination & (Strategic & implementation, Organizational Specifically, Leandership and responsible Management)- health sector in Continuing, ensuring MBA (Strategic primary and DrSaleh Abdulllahi Bardah Management), BA secondary (Human Resources healthcare Management), Higher infrastructure in National Diploma- the target Clinical Medicine and Counties meet Surgery (Ear, Nose the GoK and Throat diseases), infrastructural Diploma in Clinical Norms and Medicine and Surgery, Standards Certificate in Health Service Management (HSM), Certificate in Integrated Disease Surveillance and Response, Certificate Data Quality Assurance and Systems Management, Training in Participatory Project Monitoring and Evaluation, Senior Management Course, Supervisory Skills Development ix ., Kenya Development Response to Displacement Impacts Project (KDRDRP) Reports and Financial Statement For theftnancial year ended June 30, 2018 Project Bachelor of Checking the Accountant Commerce (Finance), Cash Book, CPA (K), Member of Compilation of Institute of Certified Quarterly Public Accountants of Reports and Kenya. Diploma in Project Final Technical Education Accounts, Business Education Response to .Senior Management Audit Queries Course and Daily Francis Gatua Processing of Imprests and Payment Vouchers. Environmenta MA Project Planning Environmental I Safeguard and Management, B.A Safeguard Building Economics Specialist to Certificate in EIA and promote Environmental Audit. sustainable Certificate in Senior development, Management Course, protection of Certificate in Strategic fragile Leadership Ecosystems, Development ensure Program, NEMA Lead commuity David Ruto Environmental Expert, participation, and mitigate against the environmental risks Procurement Bachelor of logistics Project Expert and Supply chain Procurement management Japheth Kiilu X г i 1 i I i Rep-Orts and hnancial itatementS For thefinancialyear ended June 30, 2018 Social MA Project Planning Social Safeguard and Management, B.A Safeguard Government and Specialist to Anthropology, promote Certificate in Senior commun ity Management Course participation, inclusion, mitigate the Wycliffe Wangwe social risks and social accountability. Procurement NSA (Finance), Procurement Expert Bachelor of Specialist in Commerce charge of (Accounting) Procurement CIPS Planning and CPAII execution of the plan David Mamati Finance MBA (Finance), Project Finance Expert Bachelor of Specialist in Commerce (Finance), charge of CPA(K) Project Budget preparation, implementation, Control and Reporting Lucy W. Gathenga ICT Expert Diploma Information Managing ICT Systems Systems and maintenance of Networks and Hardwares Daniel K Ngaruni Xj KenYa iDeVLoPment Response to Displacement Impacts Project (KDRDRP) Report and Financial statement For the financial year ended June 30, 2018 1.7 Funding summary The Project is for duration of 5 years from 2017 to 2022 with an approved budget of US$ 100,000 Million (use donor currency) equivalent to SDR 73,900,000 or KShslO Billion as highlighted in the table below: Below is the funding summary: i Loan World Bank- IDA 73,900,000 10 000,00,000 4,351,200 448,157,384 95,648,800 9,551,842,616 Total 73,900,000 10,000,000,000 4 351 00 448 157384 95,648,800 9,551,842 616 The First Disbursement of USD 4,250,000 at the Exchange rate of 1USD to Khs 103,06 while second Disbursement of USD 101,200 at the Exchange rate of 1JSD to K/is 100.32 on 14 December, 201 7 and 68th May2018 respectively, 1.8 Summary of Overall Project Performance: - 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, - Indicate the absorption rate for each year since the commencement of the project. - List the implementation challenges and recommended way forward, 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 actual or potential consequences of non-compliance xiH ! I Kenya Development Response to Displacement Impacts Project (KDRDRP) Reports and Financial Statements For the financial year ended June 30, 2018 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES The State House Comptroller and the Project Coordinator for Kenya Development Response to Displacement Impacts project (KDRDIP) 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, 2018. 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 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 State House Comptroller and the Project Coordinator for Kenya Development Response to Displacement Impacts project (KDRDIP) 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 State House Comptroller and the Project Coordinator for Kenya development Response to Displacement Impacts project (KDRDIP) 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, 2018, and of the Project's financial position as at that date. The State House Controller and the Project Coordinator for Kenya Development Response to Displacement Impacts project (KDRDIP) 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 State House Comptroller and the Project Coordinator for Kenya Development Response to Displacement Impacts project (KDRDIP) 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 State House Comptroller and the Project Coordinator for Kenya Development Response to Displacement acts ect (KDRDIp) on 30th June 2018 and signed by them. uthia ugua,CBS,OGW Anne K. Kinyua rancis K.Gatua = er of Sate House Project Coordinator Proj ect Accountant: ICPAK Member NO: 11751 Date: 06-12-2018 Date: 06-2018 Date: 06-12-2018 xi ii - i , � � I t а � � г REPUBLIC OF KENYA Tclcphone: +254-20-342330 P0. Box 30084-0 0100 Fw +2-54-2D-31149') NAMO-91 P-mail: oag@aagkenyet,go,kc Wabsite: kv*w_kcnao.go,kc OFFICE OF THE AUDITOR-GENERAL REPORT OF THE AUDITOR-GENERAL ON KENYA DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (IDA CREDIT NO. 6021-KE) FOR THE YEAR ENDED 30 JUNE 2018 REPORT ON THE FINANCIAL STATEMENTS Opinion I have audited the accompanying financial statements of Kenya Development Response to Displacement Impacts Project set out on pages 1 to 22, which comprise the statement of financial assets and liabilities as at 30 June 2018, 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, Section 35 of the Public Audit Act, 2015 and Schedule 2, Section 11 Part B (3) of the Financing Agreement Credit No. 6021-KE between the Republic of Kenya and the International Development Association (IDA) dated 29 May, 2017. 1 have obtained all the information arid explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit In my opinion, the financial statements present fairly, in all material respects, the financial position of Kenya Development Response to Displacement Impacts Project as at 30 June 2018, and of its financial performance and its cash flows for the year then ended, in accordance with International Public Sector Accounting Standards (Cash Basis) and comply with the Financing Agreement. Baslisfor Opinion The audit was conducted In accordance with International Standards of Supreme Audit Institutions (ISSAls). I am independent of Kenya Development Response to Displacement Impacts Project in accordance with ISSAI 30 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 opinion. Key Audit Matters Key audit matters are those matters that, in my professional judgment, were of most significance in the audit of the financial statements. There were no Key Audit Matters to, report in the year under review. Repovi of rhe Auditor-General on ihe Financial Sfatements of'Kenva beveiopment Response la Displacement Impacts Pr(#ecl (IDA CREDITNO. 602 I-KE) -kir theYear ended 30,lune 1-1018 Pioy)iotirig.,Iccoriiiltibllirli in 1he Public Scoor REPORT ON LAWFULNESS AND EFFECTIVENESS IN USE OF PUBLIC MONEY Conclusion As required by Article 229(6) of the Constitution, based on the procedures performed, I confirm that, nothing has come to my attention to cause me to believe that public money has not been applied lawfully and in an effective way. Basis for conclusion My responsibility is to express a conclusion based on the review. The review was conducted in accordance with ISSAI 4000. The standard requires that I comply with ethical requirements and plan and perform the review so as to obtain limited assurance as to whether the activities, financial transactions and information reflected in the financial statements are in compliance, 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 EFFECTIVENESS OF INTERNAL CONTROLS, GOVERNANCE AND RISK MANAGEMENT SYSTEMS Conclusion As required by Section 7 (1) (a) of the Public Audit Act, 2015, based on the procedures performed, I confirm that, nothing has come to my attention to cause me to believe that internal controls, risk management and overall governance were not effective. Basis for Conclusion My responsibility is to express a conclusion based on the review. The review was conducted in accordance with ISSAl 1315. The standard requires that I plan and perform the review so as to obtain limited assurance as to whether effective processes and systems of internal control, risk management and governance was maintained in all material respects. 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 intemal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error and for Its assessment of the effectiveness of internal control. Report of the Auditor-General on the Financial Stateennts of Kenya Development Response to Displacement Impacts Project (IDA CREDIT NO. 6021-KE) for the year ended 30 June 2018 2 In preparing the financial statements, management is responsible for assessing the Project's ability to sustain services, disclosing, as applicable, matters related to sustainability of services and using the applicable basis of accounting unless the management either intends to cease operations, or have no realistic alternative but to do so. Management is also responsible for the submission of the financial statements to the Auditor-General in accordance with the provisions of Section 47 of the Public Audit Act, 2015. In addition to the responsibility for the preparation and presentation of the financial statements described above, management is also responsible for ensuring that the activities, financial transactions and information reflected in the financial statements are in compliance with the authorities which govern them, and that public money is applied in an effective manner. Those charged with governance are responsible for overseeing the financial reporting process, reviewing the effectiveness of how the entity 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. Auditor-General's Responsibilities for the Audit The audit objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion in accordance with the provisions of Section 48 of the Public Audit Act, 2015 and submit the audit report in compliance with Article 229(7) of the Constitution. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement and weakness 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 addition to the audit of the financial statements, a compliance review is planned and performed to express a conclusion with limited assurance as to whether, in all material respects, the activities, financial transactions and information reflected in the financial statements are in compliance with the authorities that govern them in accordance with the provisions of Article 229(6) of the Constitution and submit the audit report in compliance with Article 229(7) of the Constitution. The nature, timing and extent of the compliance work is limited compared to that designed to express an opinion with reasonable assurance on the financial statements. Further, in planning and performing the audit of the financial statements and review of compliance, I consider internal control in order to give an assurance on the effectiveness of internal controls, risk management and governance processes and systems in accordance Report of'the Auditor-General on the Financial Statements of Kenya Development Response to Displacement Impacts Pro/ect (IDA CREDIT NO. 6021-KE) for the year ended 30 .iune 2018 3 with the provisions of Section 7 (1) (a) of the Public Audit Act, 2015 and submit the audit report in compliance with Article 229(7) of the Constitution. My consideration of the internal control would not necessarily disclose all matters in the internal control that might be material weaknesses under the ISSAls. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by error or fraud in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Because of its inherent limitations, internal control may not prevent or detect misstatements and instances of non-compliance. Also, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become Inadequate because of changes in conditions, or that the degree of compliance with the policies and procedures may deteriorate. As part of an audit conducted in accordance with ISSAls, I exercise professional judgement and maintain professional skepticism throughout the audit. I also: * Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management. * Conclude on the appropriateness of the management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Project's ability to sustain its services. If I conclude that a material uncertainty exists, I am required to draw attention in the auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my audit report. However, future events or conditions may cause the Project to cease sustaining its services. * Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. * Obtain sufficient appropriate audit evidence regarding the financial information and business activities of the project to express an opinion on the financial statements. Report of'the Auditor-General on the Financial Statements of Kenya Development Response to Displacement Inpacts Project (IDA CREDIT NO0 6021-IKE) fir the year ended 30 June 2018 4 * Perform such other procedures as I consider necessary in the circumstances. I communicate with the management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that are identified during the audit. I also provide management with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. FCPA Edward R. 0. Ouko, CBS AUDITOR-GENERAL Nairobi 07 December 2018 Report of the Auditor-General on the Financial Statements of Kenya Development Response to Displacement Impacts Project (IDA CREDIT NO. 6021-KE) for the year ended 30 Jume 2018 5 Kenya Development Response to Displacement Impacts Project (KDRDIP) Reports and Financial Statements For the financial year ended June 30, 2018 3. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30TH JUNE 2018 Note Cumulative 2017/18 2016/17 to-date Receipts and Payments Receipts and Payments payments made by payment made by controlled by third controlled by third the entit arties the entit arties KShs KShs KShs KShs KShs RECEIPTS Loan from World Bank- LoAn f o3 448,157384 0 0 0 448,157,384 Miscellaneous recei ts 8.4 a a 0 a 0 TOTAL RECEIPTS 448 157,384 0 0 0 448,157 84 PAYMENTS Purchase of goods and tin o.5 34 550645 0 0 0 34,550 645 Acquisition of non- financial assets 8.6 13.984 740 0 0 0 13 984,740 TOTAL PAYMENTS 48535385 0 0 0 48535,385 SURPLUS! DEFICIT 399 6 999 0 0 - 399621 999 The accounting policies and explanatory notes to these financial stat integral part of the financial statements. Ki ugua,CBS.0GW Dr. Anne KLKinyua Francis K. Gatua Comptroller of State House Project Coordinator Project Accountant ICPAK Member NO: 11751 Date : 06-12-2018 Date: 06-12-2018 Date: 06-12-2018 1 � И 9 � � I I Kenya Development Response to Displacement Impacts Project (KDRDPP) Reports and Financial Statements For thef qancial year ended June 30, 2018 4. STATEMENT OF FINANCUL ASSETS AS AT 30TH JUNE 2018 Note 2017/18 2016/17 KShs KShs FINANCIAL ASSETS Cash and Cash Equivalents Bank Balances 8.7 399,621,999 0 Cash Balances 0 0 Cash Equivalents (short-term deposits) 0 0 Total Cash and Cash Equivalents 399,621,999 0 0 Accounts receivables - Imprest and Advances 0 0 TOTAL FINANCIAL ASSETS 399,621,999 0 REPRESENTED BY Fund balance b/fwd 0 0 Prior year adjustments 0 0 Surplus/(Deficit) for the year 399,621,999 0 NET FINANCIAL POSITION 1399,6212991 0 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements, The financial statements were appr on 2018 and signed by A 4 1 nia th' ugua,CBS,OGW Dr.Anne K, Kinyua Francis K.Gatua Comptroller of State House Project Coordinator Project Accountant 1CPAK Member No: 11751 Date.06-12-2018 Date: 06-12-20 18 Date.06-12-201 8 2 Kenya Development Response to Displacement Impacts Project (KDRDRP) Reports and Financial Statements For the financial year ended June 30, 2018 5. STATEMENT OF CASHFLOW FOR THE YEAR ENDED 30TH JUNE 2018 2017/18 2016/17 Note KShs KShs Receipts for operating activities Transfer from Government entities 0 0 4 Miscellaneous receipts 8.4 0 0 Payments for operating activities Purchase of goods and services 8.5 (34,550,645) 0 Transfers to other government entities 0 0 Other grants and transfers 0 0 Adjusted for: Change in Imprests & Advances 0 0 _Adjustments during the year ) 0 Net cash flow from operating activities (34,550,645) 0 CASHFLOW FROM INVESTING ACTIVITIES Acquisition of Assets 8,6 (13,984,740) 0 Net cash flows from Investing Activities (13,984740) 0 CASHFLOW FROM BORROWING ACTIVITIES Proceeds from Foreign Borrowings 8 5 48,157,384 0 Net cash flow from financing activities 448,157,384 0 NET INCREASE IN CASH AND CASH EQUIVALENT Cash and cash equivalent at BEGINNING of the year __ ING 00 0 Cash and cash equivalent at END of the year 399,621,999 0 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The entity financial statements were appr . on 2018 and signed by: uthia ugua,CBS,OGW Dr. Anne K.Kinyua Francis K. iatua er of Sate House Project Coordinator Project Accountant ICPAK Member No: 11751 Date: 06-09-2018 Date: 06-12-2018 Date: 06-09-2018 I1 i � - � .{ � Э � � 1 Aenya Development Response to Displacement InWacys project (,KD"Rp) Reports and Financial Statements For thefinanciolyear ended June 30, 2018 6. STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS Receipts/Payments Actual on Rodget % of Original Adjust Final Compar2bi utilization I Item utilizat tem Bud et ments Budget e Basis Difference ion f-d/c Receipts A B c=a+b d e=c-d % Proceeds ftorn borrowings 724,160,000 724,160,4000448,157,384 276,002,616 6 2 '%,. World Bank IDA cellaneous receipts r i7 o 0 0 0, 0 Total Receipts 724,160,00 724,160,00 448,157,384 216,317,926 62% Payments 09, Purchase of goods and 528,960,000 528.960,000 34,550,645 494,409,355 -Services f ]ad - - 355 7% Acquisition of non- 195,200,00 195,200,000 13,984,740 181,215,260 70/ financial assets Total Payments 724,160,000 724,160,000 48,535,325 5,74 All / Note; The significant budget utilisation/performance differences in ast Co are explained in Annex I to these financial statements. ast 4 nuthiia uguaCBS,00W Dr. Ann Kinyua Francis K. Gatua mptroller of State House Project Coordinator Project Accountant ICPAK Member No: 11751 Date: 06-12-2018 Date: 06-12-2018 Date: 06-12-2018 4 i 1 г Kenya Development -Response to Displacement Impacts Project (KDADRP) Reports and Financial Statements For the rinancial pear ended June 30, 2018 7. NOTES TO THE FINANCIAL STATEMENTS The principal accounting policies adopted in the preparation of these financial statements are set out below. 8.1. Basis of Preparation 8.1-1. Statement of compliance and basis of preparation The financial statements have been prepared in accordance with Cash-basis AS financial reporting under the cash basis of Accounting, as prescribed by the PSASB and set out in the accounting policy note below. This cash basis of accounting has been supplemented with accounting for;a) receivables that include imprests and salary advances and b) payables that include deposits and retentions. The financial statements comply with and conform to the form of presentation prescribed by the PSASB. The accounting policies adopted have been consistently applied to all the years presented. 8.1.2. Reporting entity The financial statements are for the Project Kenya Development Response to Displacement Impacts Project under Executive Office of the President Cabinet Affairs National Government of Kenya. The financial statements encompass the reporting entity as specified in the relevant legislation PFM Act 2012. 8.1-3. Reporting currency The financial statements are presented in Kenya Shillings (KShs), which is the functional and reporting currency of the Project and all values are rounded to the nearest Kenya Shilling. 8.2. Significant Accounting Policies a)Recognition of receipts The Project recognises all receipts from the various sources when the event occurs and the related cash has actually been received by the Government. Transfers from the Exchequer Transfer from Exchequer is be recognized in the books of accounts when cash is received. Cash is considered as received when payment instruction is issued to the bank and notified to the receiving entity, ) Kenya Development Response to Displacement Impacts Project (ADRDIP) Reports and Financial Statements For the financial year ended June 30, 2018 SIGNIFICANT ACCOUNTING POLICIES (Continued) Donations and grants Grants and donations shall be recognized in the books of acwunts 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. Proceeds from borrowing Borrowing includes Treasury bill, treasury bonds, corporate bonds, sovereign bonds and external loans acquired by the Project or any other debt the Project may take on will be treated on cash basis and recognized as a receipt during the year they were received. 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 development 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 is shown in the funding summary * Other receipts These include Appropriation-in-Aid and relates to receipts such as proceeds from disposal of assets and sale of tender documents. These are recognised in the financial statements the time associated cash is received. b) Recognition of payments The Project recognises all payments when the event occurs and the related cash has actually been paid out by the Project. * Compensation of employees Salaries and Wages, Allowances, Statutory Contribution for employees are recognized in the period when the compensation is paid. * 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. * Interest on borrowing Borrowing costs that include interest are recognized as payment in the period in which they were incurred and paid for. 7 1 I г I Kenya Development Response to Displacement Impacts Project (KORDIP) Reports and Financial Statements For thefinancial year ended June 30, 2018 SIGNIFICANT ACCOUNTING POLICIES (Continued) Repayment of borrowing (principal amount) The repayment of principal amount of borrowing is recognized as payment in the period in which the repayment is made. The stock of debt is disclosed as an annexure to the consolidated financial statements. Acquisition of fixed assets The payment on acquisition of property plant and equipment items is not capitalized. The cost of acquisition and proceeds from disposal of these -items are treated as payments and receipts items respectively. Where an asset is acquired in a non-exchange transaction for nil or nominal consideration and the fair value of the asset can be reliably established, a contra transaction is recorded as receipt and as a payment. A fixed asset register is maintained by each public entity and a summary provided for purposes of consolidation. This summary is disclosed as an annexure to the consolidated hnancial statements. c) In-kind donations In-kind contributions are donations that are made to the Project in the fonn 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. d) Cash and cash equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call and highly liquid investments with an original maturity of three months or less, which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. Bank account balances include amounts held at the Central Bank of Kenya and at various commercial banks at the end of the financial year. For the purposes of these financial statements, cash and cash equivalents also include short term cash imprests and advances to authorised public officers and/or institutions which were not surrendered or accounted for at the end of the financial year. Restriction on cash Restricted cash represents amounts that are limited/restricted from being used to settle a liability for at least twelve months after the reporting period. This mh is limited for direct use as required by stipulation, Amounts maintained in deposit bank accounts are restricted for use in refunding third part deposits Kenya Development Response to Displacement Impacts Project (KDRDRP) Reports and Financial Statements For the financial year ended June 30, 2018 SIGNIFICANT ACCOUNTING POLICIES (Continued) e) Accounts receivable For the purposes of these financial statements, imprests and advances to authorised public officers and/or institutions which were not surrendered or accounted for at the end of the financial year is treated as receivables. This is in recognition of the government practice where the imprest payments are recognized as payments when fully accounted for by the imprest or AIE holders. This is an enhancement to the cash accounting policy. Other accounts teceivables are disclosed in the financial statements. f) Pending bills Pending bills consist of unpaid liabilities at the end of the financial year arising from contracted goods or services during the year or in past years. As pending bills do not involve the. payment of cash in the reporting period, they recorded as 'memorandum' or 'off- balance' items to provide a sense of the overall net cash position of the Project at the end of the year. 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. g) Budget The budget is developed on a comparable accounting basis (cash basis), the same accounts classification basis (except for accounts receivable - outstanding imprest and clearance accounts and accounts payable - deposits, which are accounted for on an accrual basis), and for the same period as the financial statements. The Project's budget was approved as required by Law and National Treasury Regulations, as well as by the participating development partners, as detailed in the Government of Kenya Budget Printed Estimates for the year. The Development Projects are budgeted for under the MDAs but receive budgeted funds as transfers and account for them separately. These transfers are recognised as inter- entity transfers and are eliminated upon consolidation. A high-level assessment of the Project's actual performance against the comparable budget for the financial year/period under review has been included in an annex to these financial statements, h) Third party payments Included in the receipts and payments, are payments made on its behalf by to third parties in form of loans and grants. These payments do not constitute cash receipts and payments and are disclosed in the payment to third parties column in the statement of receipts and payments. During the year Kshs 0 billion being loan disbursements were received in form of direct payments from third parties. 9 Reports and Financial Statements For the financial year ended June 30, 2018 SIGNIFICANT ACCOUNTING POLICIES (Continued) i) 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 recognised in the statements of receipts and payments. j) Comparative figures Where necessary comparative figures for the previous financial year/period have been amended or reconfigured to conform to the required changes in financial statement presentation. k) Subsequent events There have been no events subsequent to the financial year/period end with a significant impact on the financial statements for the year ended June 30, 2018. 1) Errors Material prior period errors shall be corrected retrospectively in the first set of financial statements authorized for issue after their discovery by: i. Restating the comparative amounts for prior period(s) presented in which the error occurred; or ii. If the error occurred before the earliest prior period presented, restating the opening balances of assets, liabilities and net assets/equity for the earliest prior period presented. 10 г . 1 � f I I I i I I Kenya Development Response to Displacement Impacts Project (KDRDRP) Repora and Financial Statements For thefin ancial year ended June 30,2018 NOTES TO THE FINANCIAL STATEMENTS 8.3. LOAN FROM EXTERNAL DEVELOPMENT PARTNERS During the 12 months to 30 June 2018 we received funding fro n development partners in form of loa negotiated by the National Treasury donors as detai-led in the table below: Loans Received from Multilateral Donors (IxiternationaI Organisatiopsl-, Word Bank- IDA 01/07/2018 73t900,000 448,1572 34 0 448,157,384 0 Total 73,900,000 448,157,384 0 448,157z]84 -J] 8.4. MISCELLANEOUS RECEIPTS KShs KShs KShs Voluntwy transfers other than yEts 0 0 0 0 0 Other receipts not classified elsewhere 0 0 0 0 0 Thelse are unspent balances for temporally imprests issued to officers while going on official duties. i � И � �i 1 I Э И У I I _ � ( � � i У i t � ( Reports and Financial Statements For thefinancialyear ended June 30,2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.5. PURCHASE OF GOODS AND SERVICES KShs KShs KShs KShs KShS Utilities, supplies and services 0 0 0 0 0 Communication, supplies and services 2,518,320 0 2,5182320 0 2,51 ,320 Domestic travel and I subsistence 19,540,239 0 19,5402210 0 19,5407,239 Foreign travel and subsistence 439z643 439643 0 4q ,643 Printing, advertising and - information supplies &- services 0 0 0 0 0 Rentals of produced assets 0 0 0 0 0 Training payments 7,260,443 0 7 26 443 0 7,2603443 Hospitality supplies and services 1,914,200 0 1,914,200 0 1,914,200 Insurance costs 0 0 0 0 Specialised materials and services 0 0 0 0 0 Other operating _pgMents 2,877,800 0 2,877,800 0 2,877,800 Routine maintenance - vehicles and other transport equipment 0 0 0 0 0 Routine maintenance- other assets 0 0 0 0 0 Exchange rate --losses/gaip etL1 0 0 0 0 0 (L_ - Total 34,550,645 34,55M45 0 34.150,645 This is the breakdown of actual expenditure on goodv and services as provided in the statement of receipts andpayments on note I 12 Kenya Development Response to Displacement Impacts Project (KDRDRP) Reports and Financial Statements For the financial year ended June 30, 2018 8.6. ACQUISITION OF NON-FINANCIAL ASSETS KShs KShs KShs KShs KShs - Purchase of office furniture & ral e u ent 2,822,880 0 2,822,880 0 2,822,880 Purchase of specialised plant, e qi ment and machine 0 0 0 0 0 Purchase of Computers, Printers and Other ITE u ent 11,161,860 0 11,161,860 0 11,161,860 Total D A This is the actual detailed expenditure incurred in procurement ofNon-financial assets such as Office furniture and general equipment and purchase of computers, printers, and other IT equzment as reflected in the statement of receipts and payments in note 3, 13 � , � � i И Reports and Financial kalements For th efinancial year ended June 30, 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.7. CASH AND CASH EQUIVALENTS CARRIED FORWARD Sank accounts (Note 8.7A) 399,621,999 Cash in hand 0 0 Cash equivalents (short-term deposits) 0 0 Total 399,621,M The project has One number of project accounts spread within the project implementation area and One number of foreign currency designated accounts managed by the National Treasury as listed below: 8.7A Bank Accounts Project Bank Accounts Foreign CurreM Accounts Central Bank of Kenya [A/c No. 0 Kenya Commercial Bank [A/c No ...... 0 0 Total Fore!a-currency balances 0 0 Local CurrenSy Accounts Central Bank of Kenya [A/c Nol 00035303 1] 399,621,999 0 Kenya Comrnercial Bank [A/c No.._....] 0 0- Total local curmney balances 399,621,999 0 Total bank account balances 399,621,999 14 n Kenya Development Response to Displacement Impacts Project (KDRDRP) Reports and Financial Statements For the financial year ended June 30, 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) Special Deposit Accounts The balances in the Project's Special Deposit Account(s) as at 30"' June 20xx are not included in the Statement of Financial Assets since they are below the line items and are yet to be drawn into the Exchequer Account as a voted provision. Below is the Special Deposit Account (SDA) movement schedule which shows the flow of funds that were voted in the year. These funds have been reported as loans/grants received in the year under the Statement of Receipts and Payments. Special Deposit Accounts Movement Schedule (i) A/C Name [A/c No.10003539881 Opening balance 0 0 Total amount deposited in the account 517,133,440 0 Total amount withdrawn (as per Statement of Recetts & Payments) 448.157,384 0 Closing balance (as per SDA bank account reconciliation attached) The Special Deposit Account(s) reconciliation statement(s) has (have) been attached as Appendix support these closing balances. Notes 1. Amount reflected as received in the special deposits was USD 4,999,970 at exchange rate of IUSD to KES 101.40 and USD 101,213 at the exchange rate of IUSD to KES100.15 on 6 December 2017 and 15tb May 2018 respectively, Closing balance as at 30h June, 2018 was USD 749,983 att USD KES100.90 See Annex IV 15 i_ tf � г f Г' I г � � � � ' .� i � i � 1 � � � � � ! � � Kenya Development Response to Displacement Impacts Project (KDRDRP) Reportv and Financial Statements For thefinancialyear ended June 30,2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) 8. OTHER IMPORTANT DISCLOSURES 9.1 PENDING ACCOUNTS PAYABLE (See Annex ZA) Constructjo Construction of buildings 01 0 Construction of civii works 0 0 Supply of goods-Motor Bikes 3,600,000 0 Supply of services 0 0 3,600,000 0 This is the pending bill for the Purchase of 10 Motor Bikes for the Project that were voided due to 113 Issues. 16 � , � i 1 i 1 д 1 �� � � � �, �, � � � а� � � � �, ,� а� ч� � � � � ,�.�.�� �`�� � � � � � � �, ,.� � � � �, . � ����,����°��� � ��'�'��������а �.� �'� � � �°з }',.? ��� ��,����.�����С�� � � � �; � � _� � � •�' � s� � � � •,✓ а •� � � �� r ��� � г� � {�] д3 V7 А'" '� ' � С�' „у • � •.ч 'в'� t� � цi �� д3 °� �� .� и а ап с� а� ь`" '� Й� 4 Сб 'Q ' 7 f,�7м �� W�4 � � � � ° С� � й t� � � � � � '� � ; � � , � � С� С7 4р � 1� � � � �+ '� � G � С1 с� � t�1 С`•1 � � � � Ф � � С� � � � � � � .-� т+�1 QCJ � � � . � �. � �,, .� н � � � � � � �, � � � � � ° � � � � � � � � � � � � � � � � � � � � � � � � � � � � � , йз � � � � �� � � . � � � � b � �� � w � � � � �. ,, � � � .� � ,� � � � �� � �. ��� � � � � � �,�, � �" � �- � � и "� . ��� ' �� � � .а� � '" � � � � � ��� �е �� � � � � � ',� а.� ,� � � � � � � � � � � �. ��� � � � � � � а l ! l ！윅，！· �h ii 1 i г � l i ( ! ; 1 、―脱・ � � � г 1 , i - ! 〕 l 蘿 〕 〕L,! 1 � ! г . Э � i , l Xenya Development Respronse to Displacement Impacis Project (KDRDR) Reports and Financial StweazenLs fm ancialyear ended June 30, 2018 APPPENDICES i. Signed confirmations fi-orn beneficiaries in Transfers to Other Government Entities ii. Bank Reconciliations iii. Cash count certificate iv Special Deposit Account($) reconciliation staternent(s) Appendice i Bank Reconciliation Statement P5 at 301h June, 20 18 22 � � � i I 1 1 { � г а 1 Iya Delvelopment.Response to Displacement Impacts Project (KDRDRP) wrts and Financial Statements F,O 30 REPUBLIC OF KENYA BANK RECONCILIATION as at: 30th, June 2018 Station: 10 11 - Th e Presiden ey ftirob i(KDRDIP) Sh. CES. Sh. Cts. Sh, Cts. Balance (Cs per- Bank Certificate 423,232,453,50 Less ------- I Payment in Cash Book not yet recorded in Bank statement (23,610,454.50) 2 Receipts in Bank Statement not yet recorded in Caih Book NIL Add --------- 3 Payments in Bank Statement not yet recorded in Cash book NIL 4 Receipts in Cash Book not yet recorded in Bank statement NIL Bank Balance as per Cash book., ... ..... .... 399,621,999.00 I certify that I have verified the Bank Baluce in the Cash Book with the Bank Statement and that the above Reconciliation is correct. ................... ........ AG SNR.'ASS. ACCT. GO ionnois signatw-e Designation Date I. 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