―떼L그ㅏri L KENYA HEALTH SECTOR SUPPORT PROJECT SWAp SECRETARIAT CREDIT NUMBER: 4771 - KE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30,2016 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 Contents 1. PROJECT INFORMATION AND OVERALL PERFORMANCE...................................ii 1. 1 Name and registered office........................................................................... ii 1.2 Project Information.......................... ....................................................... i 1.3 Project O verview............................................................................................................................... a 1. 4 B ankers ............................................................................ iii 1. 5 A uditors ........................................................................................................................................... iii 1. 6 Roles and Responsibilities ....... ..... .................................... .................................... iv 1. 7 F unding sum m ary.............................................................................................................................v 1. 8 Summary of Overall Project Performance:................................................................................v 1. 9 Summary of Project Compliance: ............................................v 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES ...............................vi 3. REPORT OF THE INDEPENDENT AUDITORS ON THE KHSSP PROJECT - SWAp SECRETARIAT ............ vii 4. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 JUNE 2016..................................1 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30 JUNE 2016......................2 6. STATEMENT OF CASHFLOW FOR THE PERIOD 30T" JUNE 2016.................................3 7. STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS FOR THE YEAR ENDED 30TH JUNE, 2016 ............................................................................4 8. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2016...................5 8.1 Statement of compliance and basis ofpreparation..................................................................... 5 8.2 Loan from External Development Partners................................................................................. 7 8.3 Miscellaneous Receipts ................................................... 7 8.4 Compensation of Employees........................................................................................................ 8 8.5 Purchase of Goods and Services................................................................................................. 8 8.6 Acquisition of Non-FinancialAssets ........................................................... 9 L 8.7 Transfers to Other Government Entities.......... .......................... 9 8.8 Cash and Cash Equivalents C/Fwd..... .................................................................... 9 8.8A Bank Accounts .............................................................................................. 10 8.8 B Outstanding Imprests andAdvances .............................. ......... 11 9. PROGRESS ON FOLLOW UP OF AUDITOR RECOMMENDATIONS .........................12 1 Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 1. PROJECT INFORMATION AND OVERALL PERFORMANCE 1.1 Name and registered office Name: The Kenya health Sector Support Project - SWAp SECRETARIAT. Objective: The key objective of the project is to reduce health inequalities and to reverse the downward trend in the health of Kenyan people. Address: The project headquarters offices are Nairobi (city), Nairobi County, Kenya. The address of its registered office is: Ministry of Health P.O. Box 30016-00100 Nairobi. The project is based at the National Level. The project is based at the National Level but it supports all the facilities at the Lower levels of service i.e. Level 1, 2, 3, Sub District Hospitals and the other higher levels Contacts: The following are the project contacts Telephone: (254) -020-2717077 E-mail: ps@health.go.ke Website: www.health.go.ke 1.2 Project Information Project Start Date: The project start date is 30t" September, 2010 Project End Date: The project end date is 301 June, 2018 Project Manager: The project manager is Dr Peter Kimuu Project Sponsor: The project sponsor is Dr. Gandham N.V Ramana 1.3 Project Overview Line Ministry/State The project is under the supervision of the Ministry of Health. Department of the project Project number CR - 4771 Strategic goals of the The strategic goals of the project are as follows: project (i) To ensure an improved Health services to the Kenyan population especially the poor. (ii) To reduce Health inequity Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 Achievement of The project management aims to achieve the goals through the following means: strategic goals (i) By improving health services and strengthening systems. (ii) Providing funds to NHIF to pay for the poor. (iii) Improving referral systems. (iv) Improving environmental Health systems. Other important The project operates within a sector wide approach. The foundation is laid down background information in the National Health Sector Strategic Plan 2005-2012. of the project Current situation that The project was formed to intervene in the following areas: the project was formed (i) The Health of the Kenyan people has improved especially the large to intervene population of the Kenyan people (poor) can now access medical attention for free. (ii) The project has provided financing to commodities and has strengthened the logistics system. Project duration The project started on 3Ot" September 2010 and is expected to run until 30"t June 2018. 1.4 Bankers The following are the bankers for the current year: Co-operative Bank Ukulima Cooperative P.O. Box 74956-00100 Nairobi 1.5 Auditors Auditor General P.0 Box 30084 - 00100 Nairobi. 11 Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 1.6 Roles and Responsibilities List of the different people who are working on the project. Names Title designation Key Responsibilities qualification Dr. Peter Kimuu Head, Directorate MB chB, Msc Project oversight and overall of policy, planning coordination of activities of and Health care the Directorate and Project Financing. Coordinator Alice Olango Project Bcom, CPA(K) Preparation of Financial Accountant reports as required from time to time e.g. IFR, Bank reconciliation, exchequer requisition, Vote book, preparation of project F/S , responding to Audit issues etc. Benson Okioma Project CPA II Bank reconciliation, Accountant exchequer requisition, Vote book, responding to Audit issues etc. Kevin Ogollah Accountant CPA II Preparation of Quarterly reports e.g. IFR (Interim Financial Report) ,Bank reconciliations, Voucher preparation, processing Aulgah Achieng Accountant CPA II Voucher preparation, processing and filing. 1v Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 1.7 Funding summary The original credit IDA 4771 had 3 components i.e. HSSF, EMMS and SWAp Non Pool. So far the Government has secured 2 additional credits i.e. IDA 5034 and 81623. Each component has been treated as a separate entity. Under SWAp Non pool the ministry has so far received the following amount since inception. LOAN DATE AMOUNT IDA- 4771 2/11/2010 437,130,000 10/11/2013 286,500,000 22/9/2014 208,718,240 24/3/2015 299,960,560 24/2/2016 835,563,462 TOTAL 2,067,872,262 1.8 Summary of Overall Project Performance: - Over ambitious work plan - The Project was able to achieve the targeted objectives as they were set in the work plan of 2015/2016. 1.9 Summary of Project Compliance: - The project complied with applicable laws and regulations, and essential external financing agreements/covenants and this helped us to achieve the objectives set. v Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES The Principal Secretary for the Ministry of Health and the Project Coordinator for Kenya Health Sector Support Project - SWAp Secretariat 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 ended June 30, 2016. 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 Principal Secretary for the Ministry of Health and the Project Coordinator for Kenya Health Sector Support Project - SWAp Secretariat accept responsibility for the Project's financial statements, which have been prepared on the Cash Basis Method of Financial Reporting, using appropriate accounting policies in accordance with International Public Sector Accounting Standards. The Principal Secretary for the Ministry of Health and the Project Coordinator for Kenya Health Sector Support Project - SWAp Secretariat 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 ended June 30, 2016, and of the Project's financial position as at that date. The Principal Secretary for the Ministry of Health and the Project Coordinator for Kenya Health Sector Support project - SWAp Secretariat 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 Principal Secretary for the Ministry of Health and the Project Coordinator for Kenya Health Sector Support project - SWAp Secretariat 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 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 Principal Secretary for the Ministry of Health and the Project Coordinator for Kenya Health Sector Support project - SWAp Secretariat on )-SU. 2016 and signed by them. Dr. N1clas Murrgurr. Dr. Peterr imuu Principal Secretary Project Coordinator V1 REPUBLIC OF KENYA Telephone: +254-20-342330 P.O. Box 30084-00100 Fax: +254-20-311482 NAIROBI E-mail: oag@oagkenya.go.ke Website: www.kenao.go.ke OFFICE OF THE AUDITOR-GENERAL REPORT OF THE AUDITOR-GENERAL ON HEALTH SECTOR SUPPORT PROJECT - SWAP SECRETARIAT (IDA CR.NO.4771-KE) FOR THE YEAR ENDED 30 JUNE 2016 - MINISTRY OF HEALTH REPORT ON THE FINANCIAL STATEMENTS I have audited the accompanying financial statements of the Health Sector Support Project - SWAP Secretariat Credit No. 4771-KE set out on pages 1 to 3, which comprise the statement of financial assets and liabilities as at 30 June 2016, and the statement of receipts and payments, statement of cash flows, statement of comparison of budget and actual amounts and special account statement 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, Section 35 of the Public Audit Act, 2015 and the Financing Agreement No.4771-KE dated 21 January 2014 between International Development Association and the Republic of Kenya. I have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of the audit. Management's Responsibility for the Financial Statements The Principal Secretary for the Ministry of Health and the Project Coordinator are responsible for the preparation and fair presentation of these financial statements in accordance with International Public Sector Accounting Standards (Cash Basis) and for such internal 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. The management is also responsible for the submission of the financial statements to the Auditor-General in accordance with the provisions of Section 47 of the Public Audit Act, 2015. Auditor-General's Responsibility My responsibility is to express an opinion on these financial statements based on the audit and report 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. The audit was conducted in accordance with International Standards of Supreme Audit Institutions. Those standards require compliance with ethical requirements and that the audit be planned and performed to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's Report of the Auditor-General on Health Sector Support Project -Swap Secretariat (IDA CR.NO.4771-KE) for the year ended 30 June 2016- Ministry of Health Prmmnina Armuntabilitv in thp Pubih Rortnr judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Project's internal control. An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of accounting estimates made by the management, as well as evaluating the overall presentation of the financial statements. I believe that the audit evidence obtained is sufficient and appropriate to provide a basis for my qualified audit opinion. Basis for Qualified Opinion Imprests and Advances The cash and cash equivalent balance of Kshs.128,874,522 as at 30 June 2016 include outstanding imprests and advances of Kshs.6,496,278 out of which advances of Kshs.1,745,380 has been outstanding for a long period of time and which management has been unable to recover to date. This is contrary to the Government Financial Regulations and Procedures. Consequently, the validity and recoverability of the imprest and advances balance of Kshs.6,496,278 as at 30 June 2016 could not be confirmed. Qualified Opinion In my opinion, except for the effects of the matter described in the Basis for Qualified Opinion paragraph, the financial statements present fairly, in all material respects, the financial position of the Project as at 30 June 2016, 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. In addition, the special account statement presents fairly, the special account transactions for the year and the closing balance has been reconciled with the books of account. FCPA Edward R. 0. Ouko, CBS AUDITOR-GENERAL Nairobi 22 December 2016 Report of the Auditor-General on Health Sector Support Project -Swap Secretariat (IDA CR.NO.4771-KE) for the year ended 30 June 2016 - Ministry of Health 2 Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 4. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30 JUNE 2016 Notes Cumulative 2016 2015 to date Kshs Kshs Kshs RECEIPTS Loan from external development partners 8.2 835,563,462 508,678,800 2,067,872,262 Miscellaneous receipts 8.3 832,361 199,290 1,069,151 Total receipts 836,395,823 508,878,090 2,068,941,413.00 PAYMENTS Compensation of employees 8.4 5,501,369 7,729,832 14,447,062 Purchase of goods and services 8.5 283,054,749 273,764,725 898,757,881 Acquisition of non-financial assets 8.6 8,370,988 4,276,870 119,210,570 Transfers to other government entities 8.7 623,542,837 284,108,539 907,651,376 TOTAL PAYMENTS 920,469,943 569,879,966 1,940,066,890 SURPLUS/DEFICIT FOR THE YEAR (84,074,120) (61,001,876) 128,874,522 The accounting policies and explanatory notes to these financial statements are an integral part of the financial statements. Dr. Nicholas Muraguri Dr. Peter Kimuu Project Principal Secretary Coordinator Date Date 1~1 Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30 JUNE 2016 Notes 2016 2015 Kshs Kshs FINANCIAL ASSETS Cash and Cash Equivalents Bank Balances 8.8A 122,378,244 200,233,562 Imprests and Advances 8.8B 6,496,278 12,715,080 TOTAL FINANCIAL ASSETS 128,874,522.00 212,948,642 REPRESENTED BY: Cash and cash equivalents b/fwd. 8.8 212,948,642 273,950,519 Surplus/Deficit for the year (84,074,120) (61,001,876) Prior year adjustments - NET FINANCIAL POSITION 128,874,522 212,948,642 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The financial statements were approved on (et lu..t b 2 16 and signed by: Dr. Nicholas Muraguri Dr. Peter Kimuu Principal Secretary Project Coordinator Date Date 2 Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 6. STATEMENT OF CASHFLOW FOR THE PERIOD 30TH JUNE 2016 2015-2016 2014-2015 Notes Kshs Kshs Receipts for operating income Miscellaneous receipts 8.3 832,361 199,290 Payments for operating expenses Compensation of employees 8.4 (5,501,369) (7,729,832) Purchase of goods and services 8.5 (283,054,749) (273,764,725) Transfers to other government entities 8.7 (623,542,837) (284,108,539) Net cash flow from operating activities (911,266,594) (565,403,806) CASHFLOW FROM INVESTING ACTIVITIES Acquisition of Assets 8.6 (8,370,988) (4,276,870) Net cash flows from Investing Activities (8,370,988) (4,276,870) CASHFLOW FROM BORROWING ACTIVITIES Loan from external development partners 8.2 835,563,462 508,678,800 Net cash flow from financing activities 835,563,462 508,678,800 NET INCREASE IN CASH AND CASH EQUIVALENT (84,074,120) (61,001,876) Cash and cash equivalent at BEGINNING of the year 212,948,642 273,950,519 Cash and cash equivalent at END of the year 128,874,522 212,948,642 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 I C,A2(t 2016 and signed by: Dr. Nicholas Muraguri Dr. Peter Kimuu Principal Secretary Project Coordinat'or Date Date 3 Ln en CD n 00 00 C> ccp ooO Os o Cn'- en O\ -< _ -' o to 00 o CD ent e - 0,\ CN 00 m o M 0 0 e -0 n oc n -- en el Ln D Lr ;z~ \.0 ~ en C\ CD t) - \ gD kn~ 00 M) t C n nle - -n - 00l 00 NL -. 0 - 90 0 0 0 V) C 0D C 00 en m 0 in D (D0 0 tU gi w CD L CD C W 0 0 N C0 6 er m 0 0 IC C 0C 0m 4 en 00 L CIN (D m0 0 n o o- e 0 40 00 uo 0 0 <0 0a N o- o^ C oo 0 w 0 0 cu 0: 1-n . 0 A, 14 Qn 0 0cu 42 0 b2L 0 0- o o e 0 cu c9o 0 Ls e Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 8. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2016 The principal accounting policies adopted in the preparation of these financial statements are set out below: 8.1 Statement of compliance and basis of preparation The financial statements have been prepared in accordance with and comply with International Public Sector Accounting Standards (IPSAS) with particular emphasis on Cash Basis Financial Reporting under the Cash Basis of Accounting. The financial statements comply with and conform to the form of presentation prescribed by the Accounting Standards Board of Kenya. The financial statements are presented in Kenya Shillings, which is the functional and reporting currency of the Project. The accounting policies adopted have been consistently applied to all of the years presented. The financial statements have been prepared on the cash basis following the Government's standard chart of accounts. The cash basis of accounting recognises transactions and events only when cash is received or paid out by the Project. Recognition of revenue and expenses The Project recognises all revenues from the various sources when the event occurs and the related cash has actually been received by the Project. In addition, the Project recognises all expenses when the event occurs and the related cash has actually been paid out by the Project. ii. 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 had not been surrendered or accounted for at the end of the financial year. 5 - Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2016 SIGNIFICANT ACCOUNTING POLICIES (Continued) iii. Budget The budget is developed on the same accounting basis (cash basis), the same accounts classification basis, and for the same period as the financial statements. The Project's budget was approved as required by Law and National Treasury Regulations, as well as by the participating development partners, as detailed in the Government of Kenya Budget Printed Estimates for the year. A high-level assessment of the Project's actual performance against the comparable budget for the financial year under review has been included in an annex to these financial statements. iv. Comparative figures Where necessary comparative figures for the previous financial year have been amended or reconfigured to conform to the required changes in financial statement presentation. v. Subsequent events There have been no events subsequent to the financial year end with a significant impact on the financial statements for the year ended June 30, 2015. 6 Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2016 8.2 Loan from External Development Partners During the 12 months to 30 June 2016we received funding from development partners in form of loans negotiated by the National Treasury donors as detailed in the table below: Loans Amount received as Name of Date in loan Loans received direct Donor received currency in cash payment* Total amount in Kshs FY 2015/16 FY 2014/15 Kshs Kshs Kshs Kshs Loans Received from Multilateral Donors (International Organizations) IDA- WORLD BANK 24/2/2016 - 835,563,462 - 835,563,462 208,718,240 299,960,560 Total 835,563,462 835,563,462 508,678,800 8.3 Miscellaneous Receipts FY FY 2015/16 2014/15 Kshs Kshs Other receipts not classified elsewhere 832,361 199,290 832,361 199,290 7 Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2016 8.4 Compensation of Employees 2015/16 2014/15 Cumulative Kshs Kshs to-date Basic wages of temporary employees 5,450,869 7,689,622 14,350,592 Compulsory national health insurance schemes 50,500 40,210 96,470 TOTAL 5,501,369 7,729,832 14,447,062 8.5 Purchase of Goods and Services 2015/16 2014/15 Cumulative Kshs Kshs to-date Communication, supplies and services 784,991 342,997 4,204,786 Domestic travel and subsistence 66,850,280.00 193,204,109 311,198,004 Foreign travel and subsistence 12,357,664 4,675,874 19,821,683 Professional fee 43,248,277 52,426,200 291,206,702 Printing, advertising and - information supplies & services 104,012,362 1,479,928 156,242,216 Rentals of produced assets Training expenses 2,516,240 9,677,920 19,464,443 Hospitality supplies and services 46,113,260 6,619,790 76,464,815 Other operating expenses 6,154,953 4,720,982 12,079,839 -vehicles and other transport equipment 1,016,721 616,924 7,907,158 Routine maintenance - other assets 168,200 Exchange rate losses/gains (net) - TOTAL 283,054,749 273,764,725 898,757,851 8 Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2016 8.6 Acquisition of Non-Financial Assets 2015/16 2014/15 Cumulative Kshs Kshs to-date Purchase of vehicles & other transport equipment 98,039,000 Purchase of office furniture & general equipment 8,370,988 4,276,870 21,171,570 8,370,988 4,276,870 119,210,570 8.7 Transfers to Other Government Entities During the 12 months to 30 June 2016, we transferred funds to reporting government entities as shown below: Financial Year Financial Year Cumulative 2015/16 2014/15 To date Kshs Kshs Kshs Transfers to National Government entities Ministry of Health - NHIF 189,625,105 189,625,105 K.S.G 357,415,400 90,000,000 447,415,400 KEMSA 85,671,637 4,483,433 90,155,070 K.N.B.S 8,785,800 - 8,785,800 Ministry of Health - K.M.T.C 171,670,000 - 171,670,000 TOTAL 623,542,837 284,108,539 907,651,376 8.8 Cash and Cash Equivalents C/Fwd. 2015/16 2014/15 Kshs Kshs Bank accounts (Note 8.8A) 122,378,244 200,233,562 Outstanding Imprests and advances (Note 808 B) 6,496,278 12,715,080 Total 128,874,522 212,948,642 9 Kenya Health Sector Support Project - SWAp Secretariat Reports and Financial Statements For the financial year ended June 30, 2016 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2016 2015/16 2014/15 Kshs Kshs 8.8A Bank Accounts Local Currency Accounts Co-operative Bank of Kenya [A/c No 01141134282300] 122,378,244 200,233,562 Others (specify) Total local currency balances 122,378,244 200,233,562 Total bank account balances 122,378,244 200,233,562 10 ―、；]-，か I. 【 し 1 I tu Gi 1ýý Ib 0 zi 't2 alg &2 w :5 ci c3 S2 CA CD ön 0 Cå cu oj w2 2 0 cri 42 41 0 0 = cd g 2. cn .,4 cu ed ri kli :3 1124 cn