а� и с� о0 � � - � .� гл д- N G1 N О � :�.., `� й � .-- [� ,- О 00 М � � � � � � � � � � � -�-� О м .� - С� � и � � � � и ^ � И � � � � � м �� рр N G1 � � � `"' д' 00 � l� оо +� V � � и Й й Й [� [� и .-� •� о°� �, й � и� `O � й� � Е-� � с � д°- � о `^ �° о о С а� � г� о � � -� � с� � � и � о � ^ М � N � � � •и С'л3 �t О '� м � М м � Q� v -r-� Fi �У R � �' [� ` � w г ��уΡ � � и у �, [� [� N [� J `тJ О Uj й Orj и у""',~, у- G1 GИ1 м � С�'�сr.з �' х � С �' С' О О О О i+ .,- .U % и�~ г CV г CV CV � CV � � tту �.г��•? � � v�"� i' о о о о р и���� "� *"'� и � r� м М м М � �� L и:_ w � ° -Г�', ^^, Е Е-� -� v" �r � � r А � �� � о ��"J � (� .�, ,-�-� сла С N_ О ^ � � � О �О оо � ^ и � � �' cJ �О � et �О гг7 � сС � и w' � N цу +и+ Св� [� � И и М � 'V О � V % 'V � CS а � �, ш о и о , о,� о й� с� � � U А н А � � � л � � �, i � ° о�о � � М � � � �i �ь�+ ги+� r С л❑ и � о оо ш �n �^ ч=. v E..i w Pi U.Ct Г=а � И ^ М и"� О ;� � м � � о�о � г� � N .-^i О О А °°�j и N д- ��' и� и и г�р � �i [~ v, +-� �Ci n, ГЛ G1 � О п', Г1ч А ++ Я о и О М �•--� р.. � z � и � � N N N�° ��� с� � О о Й [� � V сС � А и r N о N`r? N� �� а°° � о � � ^ ,� ^ .� � � и •_ � � � � N N N N � � х �� � � � � � � � � + С �' �, �о � �о �д г� . > +, W L', с� � , -д- � � � � 7 � и -�' � � � •� � и ^v Г- �--� •--� � l � � , Z а° �>' �. ^ � о о с р � и� � W 1=-1 � ь-t1 А-1 G Н о0 00 оо 00 � � р с_� гу � � � ev о � и � � i С _', � � о й`тJ и`�'' с� � д- ��'J �� N � и Q ••� F„i N ц и-н у гч � .� оо � оо и с� о � А°`. �.+ .'", � G� > с� � Z L^r и� � О N� г`� [� М � ~ ~ r L S`�а W ,г--а •й Е+� ,..и�. �' t� г� сч о N с� t� �.°�. � А° ❑ .,_, о �о � и � � � r о л С й �о N� N г� � � г_, b!l ^ �н W � �i ^� U.С W N N '�' и и � � r и W А А � :-� р и Г А � г� д- и v l� оо р Е+� Z F" � гr� о� гА о� оо � � д О ; � и z о � н Q >, � � � о � � U � � W ; r � Er . n_ .-Nr й ь"' п ; N О �у c�i � � J ' I= с� � г ' > � О � `' , �. � И Г- �' �. � � гг� � U � J J • Г.. ^ г^ Г � � г. V `� �'L � � :� ^- v' с� J i/1 и °'" :., _•-' :� '� Ly С � J� J �' � � � � J Z :) - М _ _ =" f � � .\++1 �. � '�' � � �`� � J и _ � � U U '-° J -`7 ��, v г.�� ^ Г г�� "� v О .^^ СΡ� �� р ;� ._ �,� � .-м J ^J гЛ О л С ��, . . U � Г � ` J ;1 _ � _ � � � ° "� о ?- -, �n й �. ;;9 � w� л _� � ,� = '°' - с <� r � . - "'" и �. :� -г - - = • � z О � г- ^ . `Л аг �_ r `+: � � _J ._ �, - и ,_� J _ :� - _ ^i = . г" , "!J • � _ -j J v� Г" � гп J у ,�� � � ^„ г� � ±� �V .� � г�- _ ,.'.,j �`. � _ - > 'Л � ?� J � � :.-. _ J :i � -_ - �� - �.� •r - :J - � -' .-� ' �J - _ � � _ � � � ,) EASTERNAFRICA REGIONAL TRANSPORT TRADE& DEVELOPMENTFACILITATION PROJECT Reports and Financial Statements For thefinancial year ended June 30, 2018 5. STATEME NT OF FINANCIAL ASSETS AND LIABILITIE S AS AT 30TH J-tjNE 2018 Note 2017/18 2016/17 Kshs Kshs FrNANCIAL ASSETS Cash and Cash Equivalents Imprests and Advances - Bank Balances 8.9 9,995,937 91,3396,998 TOTAL FfNANCIAL ASSETS 9,995,937 91,396,998 REPRESENTED BY: Cash and cash equivalents b/fWd 8.10 91,396,998 96,225,092 Surplus/Deficit for the year (81,401,061) (4,828,094) NET FINANCIAL POSITION 9,995,937 91,396,998 The accounting policies and explanatory notes to these financial staten'ients fori-ri an integral part of the financial statements. The financial statements were approved on 7 R AUG 7-5i 2018 and signed y: En-. Peter MM.MMuuinidi ha Ency. David A.Muchilwa C A Chanje ei Director General Director -Development Deputy Director (F&A) ICPAK Men-iber No.8279 EASTERN AFRICA REGIONAL TRANSPORT TRADE& DEVELOPMENT FACILITATION PROJECT Reports and Financial Statements For the financial year ended June 30, 2018 6 STATEMENT OF CASHFLOW FOR THE PERIOD 30TH JUNE 2018 Receipts for operating income 2017/18 2016/17 Transfer from Government 252,730,236 46,760,764 entities 8. Payments for operating expenses Purchase of goods and services 8.6 (29,123,653) (18,740,516) Miscellaneous Payments 8.8 (67,395) (13,750) Miscellaneous Receipts 8.5 2,022,944 4,100,776 Net cash flow from operating 225,562,132 32,107,274 activities CASHFLOW FROM INVESTING ACTIVITIES Acquisition of Assets 8.7 (1,407,419,679) (4,341,176,325) Net cash flows from Investing Activities (1,407,419,679) (4,341,176,325) CASHFLOW FROM BORROWING ACTIVITIES Proceeds from Foreign Borrowings 8.4 1,100,456,486 4,304,240,957 Net cash flow from financing 1,100,456,486 4,304,240,957 activities NET INCREASE IN CASH AND CASH EQUIVALENT (81,401,061) (4,828,094) Cash and cash equivalent at BEGINNING of the year 91,396,998 96,225,092 Cash and cash equivalent at END of the year 9,995,937 91,396,998 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The entity financial statements were approved on 7 p vj-L; 70l _2018 and signed by: Eng. Peter M.Mundinia Eng. David A.Muchilwa CPA Chanje Kera Director General Director -Development Deputy Director (F&A) ICPAK Member No.8279 � о о о р о о � 4в о ^ О О .� О �ГJ � �++ оо и i� о и и r \ � � .� � ч � •✓ � "у � ;� Г�' ti С� д' ^ l� � ri � � с� � � О �F' 'д' � н 00 � О г''1 М � Q� у� б� N G1 С1 И Й � _ �� С V 'б N � � � � с�г� й 00 � � 3.��" �U б� о0 � � � С � � r W z с� Ч r � .~ О О � � � '--, .v � ,_, � ,_, � � �� О ,V ��� � rzч +� � - -, � � � - С � � у -�� � .� � ...� � й � � . � �А�`� н v ш � � м � и t� � ,� с�° С � N д' Г� � � � cn � О U� д у О � оМ �И N О N � \D � r"� �у C,�j � Cv р ��.и г� � о N г- � v ц UА� А � �� W' � N ° N м N до- �м,� � �' � С [r г, ._. .--� д о ,-� ,-, д V U н О � � � � � � � °о � `v-`�i ° � •сб � �., м м �а �л о �n � � Н -О � � о�о� г,�' � о°Oо� °' � �' � .� .� °J r оо о с� о Q � р � г- - м cv о м � 3� �� н.у 11 м N �Л и и г. � � � `_а � о СС U N N N N � � „�i �" cv � � � :-� � � � � С:."., д �' о � с -� Е� '_' д � `_' -� и 'v г``i � � � _' Z, ,-, � � .. � r-. �,-, � А r�j F„� � � � д- � �, • � � � U � м м м М �+-� Г � О д � и й и in ,� А v w А � � � � � � �л � -� й � ,� ,-� ❑ ... С , z � ги с� гv с� " Г-1 А А д '� � rz� � � � � � а� г� � д � � `� гг� С7 � q А ,�,,, t� о � � м � � [� N о0 О �Ci �n г� 00 U � й� � � м G� � м 1 � h v_ й � М г� о М r �г`� '� --- G' р с^I � р � � м оо N � c�i N � � �-�-+ ~? � м Г- и с�� с� и =�' �-•� � о г�� си �� �t а� � • уА �- сЧ м м м �' � � �• О � � о •� � � �� � � �� о � � � _ J C.J � �' vr . J _ � Сг� !""� � 7V .�.. �..U . � v' 1 1 о J � J J V г_ ` ` � т. J � ;� _ :Л ' ^ : 1 � ~ � U � �J � ��-� м`i � Z � 'U 'U г�- .-ГН. -и = �Л ,�.r., " `-:�- �•-�i, � � .^� > �' �т' О "' � � �в� � '_� V J Г1 =� � � � J � - �-' � J -�' � � � Т й W п � л � v _ , Ч �к ^ С� � � г_ ..' � � л N � _л � `^ ' • `� °� м� � �' � � � � ,�� О О л� �:j -' J -Л r'= ,j �, : � � � _ r., О ;.+ _1 % _ � � ' л _ , I .=-. �-� -л, -л. � .~ ^ J � ^ = -' r J � �`+ �� CJ� n.'?, /] .^� О � r".'� ".� � - J '' `у J 1 ` � _• �, ^i) �=� J ; ' � � _ �, . ы � r�'� ;> г� ;и r- J J _ =� � -� ~ `ti :а �� - > г, " J и л - � _ _� [.� � � :� г_, - _ J = у:: - - � л , . н '� Г -_ � ''' - � � - � ,_ - _ � _. � i :.°, PROJEA CT NAME: EASTERN AFRICA RE, GIONAL TRANSPORT, TRADE & DEVELOPMENT FACILITATION PROJECT (SECOND PHASE PROGRAM) Reports and Financial Statements For the financial year ended June 30, 2018 8 NOTES TO THE FINANCIAL STATEMENTS The principal accounting policies adopted in the preparation of these financial staternents 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 IPSAS financial reportinO' Linder the cash basis of Accounting, as prescribed by the PSASB and set Out In the accounting policy note below. This cash basis of acCOLinting 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 corriply 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 Eastern Africa Regional Transport Trade & Development Facilitation Project (EARTTDFP) Under National Goverrin-lent 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 shillino,ZD* 8.2. Sivnificant Accountincy Policies a)Recognition of receipts The Pr Ject recognises all receipts fi-oni the vai-IOLIS Sources when the event OCCUrs and the related cash has actually been received by the Government. * Transfers from the Exchequer Transt-'er 171'orn Exchequer is be recognized in the books of accounts vhen cash is received. Cash is considered as received when l),qY111C11t IIIStRICtIOn IS ISSLIed to the bank aiicl notified to [lie recel\lino entity, *External Assistance [.xtertial assistance is receWod lhtvu _,h _rant,; and loans k-0111 111LI1LI1LIt,21',tl 'Mcl bilater,11 C1C\'C1o1)1I1C11t 1),artliel's. EASTERN AFRICA REGIONAL TRANSPORT TRADE& DEVELOPMENT FACILITATION PROJECT 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 accounts when cash is received. Cash is considered as received when a payment advice is received by the recipient entity or by the beneficiary. In case of grant/donation in kind, such grants are recorded upon receipt of the grant item and upon determination of the value. The date of the transaction is the value date indicated on the payment advice. 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 incurred and paid for. EASTERN AFRICA REGIONAL TRANSPORT TRADE& DEVELOPMENT FACILITATION PROJECT Reports and Financial Statements For the financial 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 financial statements. 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 authoriseCd 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 pait deposits 7 EASTERN AFRICA REGIONAL TRANSPORT TRADE& DEVELOPMENT FACILITATION PROJECT 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 filly 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 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 payinents, 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 0.894 billion being loan disbursements were received in form of direct payments froin third parties. PROJECT NAME: EASTERN AFRICA REGIONAL TRANSPORT, TRADE & DEVELOPMENT FACILITATION PROJECT (SECOND PHASE PROGRAM) 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. PROJECT NAME: EASTERN AFRICA REGIONAL TRANSPORT, TRADE & DEVELOPMENT FACILITATION PROJECT (SECOND PHASE PROGRAM) Reports and Financial Statements For the financial year ended June 30, 2018 8.3 RECEIPTS FROM GOVERNMENT OF KENYA These represent counterpart funding and other receipts from government as follows: 2017/18 2016/17 Cumulative Quarter 1 17,470,006 1,326,839 25,357,886 Quarter 2 57,301,738 2,735,458 159,894,343 Quarter 3 71,847,604 1,182,635 80,757,386 Quarter 4 106,110,888 41,515,832 153,036,386 252,730,236 46,760,764 419,046,543 8.4 LOAN FROM EXTERNAL DEVELOPMENT PARTNER Name of Donor Amount in Loans Loans Total amount loan received in received as in Kshs currency cash direct payment* FY 2017/18 FY 2016/17 USD Kshs Kshs Kshs Kshs Loans Received from Bilateral 10,884,595 206,309,684 894,146,802 1,100,456,486 4,304,240,957 Donors (IDA/GOK) Total 10,884,595 206,309,684 894,146,802 1,100,456,486 4,304,240,957 8.5 MISCELLANEOUS RECEIPTS 2017/18 2016/17 Cumulative Bank Interest 2,022,944 4,100,776 12 348,812 Total 2,022,944 4,100,776 12,348,812 8.6 PURCHASE OF GOODS AND SERVICES 2017/18 2016/17 Cummulative Receipts & Receipts Receipts & Receipts Payments &Payments Payments &Payments Controlled made by Controlled inade by by the the Third by the the Third [ni ty Party Entity Party Kshs Kshs Kshs Domestic travel and subsistence 29,12,653 - 18.740,516 - 77.419-712 T'otal 29,123,653 c- l 87-0, 516 7 7,119,712 PROJECT NAME: EASTERN AFRICA REGIONAL TRANSPORT, TRADE & DEVELOPMENT FACILITATION PROJECT (SECOND PHASE PROGRAM) Reports and Financial Statements For the financial year ended June 30, 2018 8.7 ACQUISITION OF NON-FINANCIAL ASSETS Cumutlative 2017/18 Total 2016/17 Total to-date Payments Payments Payments Payments made by Made by Payments made by Made by Payments the Entity Third Party the Entity Third Party Kshs Kshs Kshs Kshs Kshs Research, studies, project i 295,231,766 284,424,641 580,656,407 - 73,952,575 73,952,575 654,608,982 preparation, design & supervision Rehabilitation 191,819,086 608,722,161 800,541,247 36,935,368 4,230,288,382 4,267,223,750 5,067,764,997 of Roads Acquisition 26,222,025 - 26,222,025 - - - 26,222,025 of land Total 513,272,877 894,146,802 1,407,419,679 36,935,368 4,304,240,957 4,341,176,325 5,748,596,004 8.8 MISCELLANEOUS PAYMENTS Cumu 2017/18 2016/17 Camu lative Bank Charges 67,395 13,750 81,145 Total 67,395 13,750 81,145 8.9 CASH AND CASH EQUIVALENTS C/FWD 2017/18 2016/17 Kishs Kslis Bank accounts (Note 8.9A) 9,995,937 91,396,998 9,995,937 91,396,998 8.9A Bank Accounts 2017/18 2016/17 Local Currency Accounts Opening Balance 91,396,998 96,225,092 Deficit/Surplus (81,401,061) (4,828,094) National Bank of Kenya [A/c No.01001032662501] 9,995,937 91,396,998 PROJECT NAME: EASTERN AFRICA REGIONAL TRANSPORT, TRADE & DEVELOPMENT FACILITATION PROJECT (SECOND PHASE PROGRAM) Reports and Financial Statements For the financial year ended June 30, 2018 8.913 Special Deposit Accounts The balances in the Piroject's Special Deposit Account(s) as at 30th June 2018 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 Ilow 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 2017/18 2016/7 KSis USD Kshs Eastern Africa Regional Transport Trade & Development Facilitation Project Loan Credit No 5638-Ke Da-B [A/c No 100243767-Central Bank of Kenya] Opening balance 417,425,970 4,076,040,94 Total amount deposited in the account - -_ - Total amount withdrawn (as per Statement of Receipts & 206.309,684 2,014,552.85 Payments) Total amoum withdrawn & IN Transit - (as per Statement of Receipts & Payments) Closing balance (as per SDA bank account reconciliation 110,821,686 1,082,140-94 attached) 8.10 FUND BALANCE BROUGHT FORWARD 2016/17 2015/16 Kshs Kshs Bank Accounts (8.9A) 91,396,998 - Cash in Hand - Cash Equivalent- Short Term Deposits Outstanding Irnprests and Advances - 91,396,998 9 OTHER IMPORTANT I)ISCLOSURES 2017/2018 2016/2017 Civil Works 285.737.794 Supply of Services 56.675.792 Land Acquisition 160.808,3 17 Total 503,221,873 .--:-：댜―,- N � ;� :i � � � О О ❑ С� � сб � c�i � у'." гS J-, �,С." с� J�, .��, � � cG :, � и � � � и � Fи, �," � О'" N с� О'" � U .ы. р '-О U � � .� U � ..r.. �„� и и � U О � й.� U� и-� й•� � � ~' о о i о � о о � � О 'с� \ \ О о О �J о у � с� �°б о0 И й О И й . 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EASTERNAFRICA REGIONAL TRANSPORT TRADE& DEVELOPMENT FACILITATION PROJECT Reports and Financial Statenients For thefinancialyear ended June 30,2018 Appendices 1. Bank Reconciliation 2. Special Deposit Account Reconciliation Statements General Ledger Bank Reconciliation Kenya National Highways Authority Balance per Cashbook for Account: 1140000/1140163/600/00 flj. - tif U Up to Period : June 2018 Bank~ Rconcilinon Pag a Date Reference Description Amount Balance Balance per Bank Statement 10,372,002.10 Less: Outstanding Payments 29/05/2018 PV41047CHQ1I SMC Daniel Mbuteti 127,050.00 10.244,952.10 05/06/2018 pv41214chqI33 Training Kwamboka 50,400.00 10,194,552.10 18/06/2018 PV41513CHQ1 SMC Pauline Gathumbi 127,050.00 10,067,502.10 18/06/2018 PV41252CHQ1, Return ticket Sween Oyalo 21,270.00 10,046,232.10 26/06/2018 WHT June 201e WHT June 2018 50,295.00 9,995,937.10 Total Outstanding Payments 376,065.00 Reconciled Bank Balance 9,995,937.10 Computer Calculated Bank Balance 9,995,937.10 1-herence 0.00 Prepared By........... ................... Signature ......... Date.... Checked By ................... ..... ............ Signaure. . .............. Date .......... ...... Authorized By ......... ................ Sig nature Date... .. . . . . . . . . . . . .. . . . . . . . D t . . BANK RECONCILIATION STATEMENT AS AT 30TH JUNE, 2018 ACCOUNT NO: 01001032662501 ACCOUNT-NAME: KENYA NATIONAL HIGHWAYS AUTHORITY-EARTTDFP BANK E BRANCH: NATIONAL BANK OF KENYA STATION: KeNHA HEADQUARTERS as at June 30, 2018 Sh. Sh. Balance asperBark 5taternent 10,372,002.10 Payments in Cashbook not yet recorded in Bank Less 1 Statement(Unpresent Chqs) 376,065.00 2 Receipt in the Bank statement Not in the Cashbook - 376,065.00 9,995,937.10 Add 3 Payment in Bank Statement not yet recorded in cashb - 4 Receipt in Cashbook not in Bank statement 5 Bank Charges 0.00 Balance asperhi eece Iiation 9,995,937.10 BalanLe a s per-Cashbbok 9,995,937.10 Deficit /Surplus Prepared By: Accountant Signature Designation Dale Checked By Senior Accountant Signature Designation Date Authorized By Manager Finance Signature Designation Dale ACCOUNT NO: 01001032662501 NOTE: JUNE 2018 RECONCILIATION 1. PAYMENT IN CASHBOOK NOT YET RECORDED IN THE BANK 5TATEMENT(UNPRESENTED CHEQUES) Date Cheque No. Payee Amount 29/05/2018 PV41047CHQ132 KENYA SCHOOL OF GOVERNMENT 127,050.00 05/06/20i8 pv41214chql33 KENYA SCHOOL OF GOVERNMENT 50,400.00 18/06/2018 PV41513CHQ141 KENYA SCHOOL OF GOVERNMENT 127,050.00 26/06/2018 WHTJune 2018 WHTJUNE 2018 50,295.00 18/06/20iA PV41252CHQ140 DESTINY WORLD TRAVEL 21,270.00 376,06500 2. RECEIPTS.IN BANK STATEMENT NOT YET RECORDED IN CASHBOOK 3. PAYMENT IN BANK STATEMENT BUT NOT YET RECORDED IN CASHBOOK Date Cheque No. Payee Amount 4. RECEIPTIN THE CASHBOOK NOT YET RECORDED IN BANK STATEMENT -0----- interim Statement Account No 01001032662501 Ace. Name KENYA NATIONAL HIGHWAYS AUTHORITY-EARTTDFT Acct Type - - Current Account: Government National CUrrency KES - B--- Statement Period Ol-JUN-18 to 02JUL-18 Slatement.Date 02-JUL-18 KENYA NATIONAL HIGHWAYS AUTH. Branch Name HILL PLAZA 0010D Branch Contact Details 00012004 NAIROBI KEN Tra5isac IuöD;0ate Tansacjon Dotails Debit C,rit lok-Balånce åäl 04-Jun-18 04-Jun-18 Statement Charges 750.00 0.00 19,513,551:75 04-Jun-18 04-Jun-18 Excise DuLy 75.00 0.00 19,513,476.75 05-Jun-18 05-Jun-18 INWARD CLEARING CHEQUE: f 217,241.00 0.00 19,295,235.75 000114 11-Jun-118 11-Jun-18 SW09908051800194/EDMS 30715 7,665,373.65 0t00 11,630;862.10 2-Jun-18 12-Juri-18 INWARD CLEARING CHEQUE: 157,500.00 0.00 11,473,362.10 (12.Jn~18000113 14-Jun-18 14-Jun-18 RTGS through Cheque / 147,600.00 0.00 11,325,762.10 S.W09914061800002 PR- 000000035483-PR 14-Jun-18. 14-Jun-18 RTGS C-oreba.nking Commission KES 500.00 0.00 11,325,262-10 Accts 14-JLins18 14-Jun-18 Excise Duty Commission 50.00 0:00 11,325,212.10 14-Jun-18 14-Jun-18 RTGS through Cheque 81,900.00 0.00 11,243,312.10. SW09914061800004 PR- 000000035484-PR 14-Jun-18 14-Jun-18 RTGS Corebanking Commission KES 500.00 0.00 11i242,812-10 Accts 14-jun-18 14-Jun-18 Excise Duty Commission 50.00 0.00 11,242,762.10 Jun-18 14-Jun-18 RTGS through Cheque 219,900.00 0.00 11,022,862.10 SVV09914061800081 PR- 0000000.35482-PR 14-Juri-18 14-Jun-18 RTGS Corebanking Commission KES 500.00 0.00 11,022,362.10 Accts 14-Jun-18 14-Jun-18 Excise Duty Commission 50.00 0.00 11,022,312.10 20-Jun-18 20-Jun-18 INWNARD CLEARING CHEQUE: 88,200.00 0.00 10,934,112.10 000134 20-Jun-18 20-Jin-18 INWARD CLEARING CHEQUE : 44,100.00- 0.00 10;890,012.10 000135 21-Jun-18 21-Jun-18 INWARD CLEARING CHEQUE: 127 050.00 0.00 10,762;962.10 000131 22-Jun-18 22-Jun-18 INWARD CLEARING CHEQUE: 29,000.00. 0.00 10,733,962.10 000139 Kinidly veLrify all transactionis reflectd on this siten and nostty ny discrpancies to Ilie Bank cs soon as possible Dear KENYA NATIONAL HIGIHlWAyS AUT- . In our conrmue,ad 2ior i se ry ber.e hae sopend n *..enue or ee:s a Iet-d and :re 55:sion-J cjSIemar care s rre jiynu have any 00 C3f0,31v11(115rryo our -nd ec s ý r,:!;0 r 2=11J r. i: D:1.)7 202331 Gr e!cie r u: i s Interim Statement Accout No 0100103262501 Accl. Name : KENYA NATIONAL HIGHWAYS AUTHORITY-EARTTDFT AcctType Current Account: Government NclonaI1 Currency :KES - Bank Statement Period :01-JUN-18100Z-JUL-18 Statement Date :02-JUL-i8 KENYA NATIONAL HIGHWAYS AUTH. Branch Name : HILL PLAZA 00100 Branch Contact Details : 00012004 NAIROBI KEN Trainsaction Valude'Date Transaction Details Debit Credit- Book Balaiie 22-Jun-18 22-Jun-18 RTGS through Cheque , 302,400.00 0.00 10,431,562.10 SWO9922061800212EDMS 36584 22-Jun-18 22-Jun-18 RTGS Corebanking Commission KES 500.00 0.00 10,431,082.10 Accts 22-Jun-18 22-Jun-18 Excise Duty Commission 50.00 0.00 10,431,012.10 28-Jun-18 28-Jun-18 RTGS through Cheque 58,800.00 0.00 10,372,212.10 SW09928061800086 EDMS 37205 28-Jun-18 28-Jun-18 RTGS Corebanking Commission KES 500.00 0.00 10,371,712.10 Accts 28-Jun-18 28-Jun-18 Excise Duty Commission 50.00 0.00 10,371,G62-10 29-Jun-18 29-Jun-18 Cash Deposit 0.00 340.00 10,372,002.10 01-Jul-18 30-Jun-18 WITHHOLDING TAX Debit 5,166.27 0.00 10,366,835.83 01-Jul-18 30-Jun-18 Internal Charge: 0.00 34,441.83 10,401,277.66 02-Jul-18 02-Jul-18 INWARD CLEARING CHEQUE: 21,270.001 0.00 10,380,007.66 000140 Totals 9,169,075.92 34,781.83 Cleared Balance as at: 02-JUL-18 10,380,007.66 Effect not Cleared: 02-JUL-18 0 Rook Balance as at: 02-JUL-18 10,380,007.66 Kindly 'vuriy all tralisactions reflected on this statement and notifv any disci-2:ancies to the Bank as s0011 Es possible Dr rKENYANAUTIONAL lHW YS AUTI I. 0 5 2o.. wd2L20- 'ts,,. 1 Ledger Accounts Kenya National Highways Authority From : June 2018 To June 2018 Date Reference Description Debit Credit Balance Account Type: Cash and Cash Equivalents 114000011401631601100 (BANK AND CASH/National Bank - EARTTDFPlFi4puni3NpBdtu1ters) 10,652,153.52 04/06/2018 JV June'18 Bank Interest - NBK EARTTDFP 91,574.46 10,743,727.98 05/0612018 pv41214chq133 Training Kwamboka 50,400.00 10,693,327.98 07/06/2018 PV41186CHQ135 Training-Janet 44,100.00 10,649,227.98 07/06/2018 PV41183CHQ134 Training-Amidah 88,20000 10,561,027.98 07106/2018 PV 41314 Chq. 00013 Supervisory skills dev [mg(17-3016 81,900.00 10,479,127.98 1110612018 PV 41407 Chq.138 Supervisory mgmt Irng(3-30/6 302,400.00 10,176,727.98 11/06/2018 PV40779 Chq.127 RvsIof misposling-wrong bank account 219,900.00 10,396,627.98 1110612018 PV40779 Chq.127 RvsI of misposting-wrong bank account 147,600.00 10,544,227.98 11106/2018 PV 40779 Chq.137 Snr mgmt tmg(21/5-1516 219,900.00 10,324,327.98 11/0612018 PV 40779 Chq.137 RTKIDGPS (mg(13/5-26/5 147,600.00 10,176,727.98 13tn6/2018 pv41210chq139 Return ticket for Stephen Maina 29,000.00 10,147,727.98 1C,,2018 PV41513CHQ141 SMC Pauline Gathumbi 127,050.00 10,020,677.98 18/06/2018 PV41252CHQ140 Return ticket Sween Oyalo 21,270.00 9,999,407.98 20/0612018 REV OF CHQ108 PVf REV OF CHQI08 PV40178 - INVi8392 109,200.00 10,108,607.98 2210612018 PV 41709 Chq. 142 Project paInning & mgml(3-2116 58,800.00 10,049,807.98 26106/2018 WHT June 2018 WHT June 2018 50;295.00 9,999,512.98 30/0612018 JV June'18 Bank Charges- NBK EARTTDFP 3,575.00 9,995,937.98 30/0612018 JV June'18 Bank Interest - NBK EARTTDFP 29,275.56 10,025,213.54 30/06/2018 JV June'18 Bank Interest- NBK EARTTDFP 29,275.56 9,995,937.98 30/06/2018 JV Rounding difference- NBK EARTTDFP 0.88 9,995,937.10 Closing Balance 9,995,93710 EAST AFRICA TRADE AND TRANSPORT FACILITATION PROJECT (KENHA) STATEMENT OF SPECIAL (DESIGNATED) ACCOUNT RECONCILIATION FOR THE YEAR ENDED 30 JUNE 2018 Credit No.: IDA LOAN CREDIT NO.5638-KE DA-B Bank Account No.: 1000243767 Held with CENTRAL BANK OF KENYA NOTES AMOUNT AMOUNT USD USD I Amount advanced by IDA 2,000,000.00 Less: 2 Total amount documented 3 Outstanding amount to be documented 2,000,000.00 4 Ending Special account Balance as as 30 June 2018 1,082,140.94 5 Amounts claimed but not credited as at 30 June 2018 - 6 Amounts withdrawn and not claimed 917,859.06 7 Service Charges (if not included in lines 5 and 6 above) - 8 Interest earned (if included in Special Account) 9 Total advance to Special Account Year ended 30 June 2018 2,000,000.00 Discrepancy between total appearing on line 3 and 9 Notes: I Explain the discrepancy between totals appearing on lines 3 and 9 above (e.g amount due to be refunded to cover ineligible expenditures paid fron the Special/Designated Account) 2 Indicate if amount appearing on line 6 is eligible for financiang by IDA and provide reasons for not claiming the expenditures The amount appearing on line 6 is eligible for financing by World Bank and shall be documented in subsequent IFRs AUTHORISED REPRESENTATIVE RESOURCE MOBILISATION DEPARTMENT DATE: CC - THE NATIONAL TREASURY SPECIAL ACCOUNT STATEMENT For period ending 30th JUNE, 2018 Account No. 1000243767 Depository Bank CENTRAL BANK OF KENYA. Address CENTRAL BANK OF KENYA. Related Loan KeNHA-AIC 'B' Credit Agreement Currency USD Part A - Account Activity Beginning balance of 1st July, 2017 as per C.B.K. Ledger Account 0.00 ----------------- Add: Total Amount deposited by World Bank 4,076,040.94. Total Interest earnings if deposited in account .____------- Total amount refunded to cover ineligible expenditure ---- -------------------- Deduct: Total amount withdrawn -------------- 2,993,900.00 Total service charges if not included above in amount withdrawn Ending balance on 30th June,2018 1,082,140.94 AUTHORISED REPRESENTATIVE SIGNATURE: CENTRAL BANK OF KENYA DATE DATE AUTHORISED REPRESENTATIVE EXTERNAL RESOURCES SIGNATURE: DEPARTMENT-TREASURY DATE & NOTE:The ending balance as per Central Bank of Kenya Ledger Account and the off-shore Special Account as at 30th June,2018 have been reconciled and a copy of the supporting Reconciliation Statement is attached. TAM.E.STMT.OF.ACCT.EPRM Page 1 af 1 Resubs l - 6 of6 Run Dale: <8/0712018 Rin Time: 11:26:43 S1ÅT.AENT OF ACCOINT lAGE N1) : I CENTR A l ANI- O F IENVA 11ANKI Il VA KENYA ACCOLIN N MIIER : 100243767 P.0.11OX 60001-0200 NAIROBI ACCOUNTTIT.E : KeN