Kenya Electricity Transmission Company Limited Eastern Electricity Highway Project Reports and Financial Statements For The Financial Year Ended 30 June 2018 8.2 SIGNIFICANT ACCOUNTING POLICIES (Continued) c) In-kind donations In-kind contributions are donations that are made to the Project in the form of actual goods and/or services rather than in.money or cash terms. These donations may include vehicles, equipment or personnel services. Where the financial value received for in-kind contributions can be reliably determined, the Project includes such value in the statement of receipts and payments both as receipts and as payments in equal and opposite amounts; otherwise, the contribution is not recorded. 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 cash is limited for direct use as required by stipulation. Amounts maintained in deposit bank accounts are restricted for use in refunding third part deposits. 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 receivables 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 are 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) 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 no amount of loan disbursements were received in form of direct payments from third parties. 18 Kenya Electricity Transmission Company Limited Eastern Electricity Highway Project Reports and Financial Statements For The Financial Year Ended 30 June 2018 8.2 SIGNIFICANT ACCOUNTING POLICIES (Continued) 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) 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. i) 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. j) 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 30 June 2018. k) 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. 19 Kenya Electricity Transmission Company Limited Eastern Electricity Highway Project Reports and Financial Statements For The Financial Year Ended 30 June 2018 8.3. RECEIEPTS FROM GOVERNMENT OF KENYA These represent counterpart funding and other receipts from government as follows: FY 2017/18 FY 2016/17 Cumulative to-date KShs KShs KShs Counterpart funding through State Department of Energy Counterpart funds Quarter 1 106,064,435 153,044,857 588,892,983 Counterpart funds Quarter 2 104,622,895 121,289,456 569,421,900 Counterpart funds Quarter 3 37,015,906 266,144,290 645,589,797 Counterpart funds Quarter 4 94,777,186 98,327,482 533,559,887 Total 342,480,422 638,806,085 2,337,464,567 8.4. LOAN FROM EXTERNAL DEVELOPMENT PARTNERS During the 12 months to 30 June 2018 we received grants from donors as detailed in the table below: Name of Donor Date Amount Loans Loans Total amount received received in received received as donor in cash direct currency payment (000)* FY 2017/18 FY 2016/17 KShs KShs KShs KShs Loans Received from Multilateral Donors International UD Development 2012-2018 - 8,585,245 1,586,891,296 1,961,104,879 Deveopmnt 212-01884,960,363 Association (IDA) African Development UA- 6,481,177 2,055,452,222 825,865,212 Fund (AFD) 54,156,975 Agence Francaise de EUR- 5,543,348 1,783,055,082 810,462,727 Development (AFD) 49,134,924 Total - 20,609,770 5,425,398,600 3,597,432,818 *The direct payment grants represent payments for goods and services done directly by the donor on behalf of the project. Projects should ensure that adequate documents and support document is requested from the donors to support this grant. 20 Kenya Electricity Transmission Company Limited Eastern Electricity Highway Project Reports and Financial Statements For The Financial Year Ended 30 June 2018 8.5. MISCELLANEOUS RECEIPTS FY 2017/18 FY 2016/17 Cumulative Receipts controlled Receipts Total to- date by the entity in cash controlled by receipts third parties KShs KShs KShs KShs KShs Interest income 1,059,074 - 1,059,074 763,587 4,615,030 Total 1,059,074 - 1,059,074 763,587 4,615,030 8.6. PURCHASE OF GOODS AND SERVICES FY 2017/18 FY 2016/17 Cumulative Payments made Payments Total to- date by the entity in made by third payments cash parties KShs KShs KShs KShs KShs Legal fees 11,112,181 11,112,181 - 105,124,041 Audit fees - 744,975 2,037,975 Other project costs 35,567,495 35,567,495 102,397,703 381,293,829 Site travel expense and 47,078,588 47,078,588 64,394,691 244,646,809 accommodation Total . 93,758,264 93,758,264 167,537,369 733,102,654 8.7. ACQUISITION OF NON-FINANCIAL ASSETS FY 2017/18 FY 2016/17 Cumulative to- Payments Payments Total date made by the made by third payments entity in cash parties KShs KShs KShs KShs KShs Consultancy fees - 633,373,692 Motor vehicles __-__ - 308,644 Powerline (transmission - 5,425,398,600 5,425,398,600 3,968,602,366 20,131,745,970 equipment) Wayleaves 250,043,765 250,043,765 507,807,140 1,396,638,845 Total 250,043,765 5,425,398,600 5,675,442,365 4,476,409,506 22,162,067,151 21 Kenya Electricity Transmission Company Limited Eastern Electricity Highway Project Reports and Financial Statements For The Financial Year Ended 30 June 2018 8.8. CASH AND CASH EQUIVALENTS C/FWD FY 2017/18 FY 2016/17 KShs KShs Bank accounts balances (Note 8.8A) . 56679.740 56,94:2 Total 56.679.740 The project has 5 project accounts spread within the project implementation area managed by KETRACO as listed below: 8.8A Bank Accounts FY 2017/18 FY 2016/17 KShs KShs Forei2n Currency Accounts Standard Chartered Bank [A/c No. 9304026386600] 219,102 223,976 Standard Chartered Bank [A/c No. 8704026386600] 51,0 518 Total foreign currency balances 724,804 Local Currency Accounts National Industrial Credit Bank [A/c No 1001309443] 55,876,167 56,113,162 Standard Chartered Bank [A/c No.0104026386600 74,427 86,307 Total local currency balances 55,950,594 56,199,469 Total bank account balances 56,679.740 56i942.273 8.8B Special Deposit Account The balances in the Project's Special Deposit Account as at 30 June 2018 are not included in the statement of the Financial Assets since they are below the line items and are yet to be drawn into the exchequer Account as 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. 22 Kenya Electricity Transmission Company Limited Eastern Electricity Highway Project Reports and Financial Statements For The Financial Year Ended 30 June 2018 8.8. CASH AND CASH EQUIVALENTS C/FWD (Continued) 8.8B Special Deposit Account (Continued) FY 2017/18 FY 2016/17 KShs KShs Foreign currency bank Account No.1000214279 Opening balance 34,017,461 12,776 Total amount deposited in the account - 101,139,741 Total amount withdrawn (as per Statement of Receipts & Payments) - 67,135,056 Less: forex loss (840,505) Closing balance (as per SDA bank account reconciliation attached) 3 34,017,461 The Special Deposit Account(s) reconciliation statements(s) has been attached as Annex 4 to support these closing balances. 8.9. FUND BALANCE B/FWD FY 2017/18 FY 2016/17 KShs KShs Bank balances 56,942,273 463,886,659 Total 463.886,659 9. OTHER IMPORTANT DISCLOSURES 9.1 PENDING BILLS (Annex 2A) FY 2017/18 FY 2016/17 KShs KShs Supply of Goods 21,041,685,327 22,632,817,892 Supply of services 213,990,691 - Total 21.255.676,010 22.632.81 9.2 OTHER PENDING PAYABLES (Annex 2C) Amount due to 3rd parties 1,035,696,316 799,491,292 Total 1,035,696.316 79412 23 э > � -, � о � � о и 3 о i й � � � а1 � р Сб ,--� 1, О � � � N N у �" � О � � н ° ti . � р ( . � 3 1 � '� „�: i а� > .� I и О � � 1 � ,� и $. 3 � °', � .� �, о о 3.; Э гi� Z w г� �� �°� �3 �г3 �3 ' �' � I � � °� � � ч-, � о р ; `" cpi U v ш ..�~, О.}+ � С" й о :-." � � � ;СГ U'G �++ ',�" Г� Сг� Lт� ` N� О+'�+ + О� О� О� � �� I� U p..i .�д ,.р С7 ,S� С7 S� �U Q ,-= Е О у и � >' � �' � л � с'�'б О и � �v �-ч �--� ь--� ,>j сб сд � V р V � � � � � � � � - сб �? г° а z' о�0 .� О дл ,�, О�;;, ро 3_ и �,., ; Gт� s. n Н д и F-� ¢' и Е-� д и U .; г, F1 � н ! р У { ,` V � � сб 3 � С N � f = �v � . ^, ° и ~"'; -п У о С д д- д ° � � � � � о и Gч д Q N � и +� � -° � °� у � ~ р °� � � 3 � � о � � �� � о ; � � о- я. ш � � о � � � � � ^ д л � р к й ;� � r� .� с7 а� U U_ о� с � � р ( G "~ о и . 4r _О � л й_ � о � ° р � � и ' и сН � р с�д � Е..+ 'D о Я о и >:� > � Н"'� й_ О ° й � с� ' � -��- `� с�С � С�б � ,� О 'G �"" U � °° ¢ ш р f � о�' пг ^ N � г, ,_ � и '� О р ,� � � � � -� ? ! 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