REPUBLIC OF KENYA OFFICE OF THE AUDITOR-GENERAL REPORT OF THE AUDITOR-GENERAL ON THE FINANCIAL STATEMENTS OF NAIROBI METROPOLITAN SERVICES IMPROVEMENT PROJECT (CREDIT NO. 5102-KE) FOR THE YEAR ENDED 30 JUNE 2017 STATE DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Project Name: NAIROBI METROPOLITAN SERVICES IMPROVEMENT PROJECT (NaMSIP) IMPLIMENTING ENTITY -MINISTRY OF TRANSPORT, INFRASTRUCTURE, HOUSING AND URBAN DEVELOPMENT IDA CREDIT NUMBER 5102-KE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2017 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 CONTENTS PAGE 1. PROJECT INFORMATION AND OVERALL PERFORMANCE............................................................................... i 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES ....................................................................... i 3. REPORT OF THE INDEPENDENT AUDiTORS ON THE NAIROBI IviETROPOLITAN SERVICES IM PRO V EM EN T PROJECT (N A M SIP) PRO JEC ............................................................................................................. ii 4. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE PERIOD ENDED 30TH JUNE 2017......................... 1 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30TH JUNE 2017........................................ 2 6. STATEMENT OF CASHFLOW FOR THE PERIOD 30TH JUNE 2017.................................................................... 3 7. STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS ...........................................................4 8. NOTES TO THE FINANCIA L STATEM ENTS .......................................................................................................... 5 9. O TH ER IM PO RTA N T D ISC LO SU R ES .................................................................................................................... 15 10. PROGRESS ON FOLLOW UP OF AUDITOR RECOMMENDATIONS ............................................................. 16 1 Nairobi Nitropolitan Scrvices Improvement Project (NaM%SIP) Reports and Financial Statements For the Financial year ended June 30, 2017 1. PROJECT INFORMATION AND OVERALL PERFORMANCE 1.1 Name and registered office Name: The project's official title is: Nairobi Metropolitan Services Improvement Project (NaMSIP). Objective: The key objective of the project is to strengthen urban services and infrastructure. Address: The project headquarters office is located in Nairobi County, Kenya. The address of its registered office is: Project Co-ordinator, Nairobi Metropolitan Services Improvement Project KICC PO Box 30130 0100 Nairobi -Kenya Contacts: The following are the project contacts Project Co-ordinator Telephone: (254-20)317224/35 E-mail: jnmaina2014@gmail.com Website: www.nairobimetro.go.ke 1.2 Project Information Project Start Date: The project start date was 17t" Dec, 2012 Project End Date: The project end date is 30th May 2019 Project Manager: The project manager is Eng Benjamin Kahura Njenga Project Sponsor: The project sponsor is World Bank -IDA 1.3 Project Overview Line Ministry/State The project is under the supervision of the Ministry of Transport Department of the Infrastructure, Housing &Urban Development. project Project number P107314 Strategic goals of the The strategic goals of the project are as follows: project (i) Strengthen Urban services (ii) Infrastructure development Nairohi Metropolitan Services improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 Achievement of The project management aims to achieve the goals through the following strategic goals means: (i) Provision of transport (NMT, Roads and traffic Management) (ii) Storm water drainage. (iii) Sewerage (Waste water collection and disposal) (iv) Facilities (Fire Fighting Equipment ,Construction of Fire Stations) (v) Provision of Infrastructure (SLreet /Security Lighting, Puolic Markets and Public Parks) Other important NaMSIP project started through Project Preparation Advance (PPA) background Financing Agreement NoQ759 which was signed between the information of the Government of Kenya (GOK) and the International Development project Association (IDA-"World Bank") on 21st June, 2012. The advance was to the tune of USD2,700,000.00 The Refinancing date was set for 30t" June 2012 The project effective date is 17th December 2012 The project extension date is 16th May 2017 The Project Component costs is USD330 million as follows: I.Institutional Reforms and Planning USD 15 million 2. Critical local government infrastructure and services. USD 60 million 3. Critical Metropolitan Infrastructure Services. USD250 million 4.Project Management ,Monitoring and Evaluation USD 5 million USD 330million Current situation that The project was formed to intervene in the following areas: the project was (i) Rapid urbanization. formed to intervene (ii) Lack of infrastructure. Project duration The project started on 17th Dec, 2012 and is expected to run until 30t May 2019. 1.4 Bankers The following are the bankers for the current year: (i) Special Account-B Account No.0810299949176 Depository Bank: Equity Bank of Kenya P 0 Box .H/Q, Equity Centre, Hospital Road ii Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 (ii) Project Account (IDA) Account No.1000307477 Depository Bank: Central Bank of Kenya Address P.O. Box 60000 Nairobi, Kenya (vi) Project Counter Part Fund Account(GOK) Account No.1000307455 Depository Pank: Central Bank of Kenya Address P.O. Box 60000 Nairobi, Kenya 1.5 Auditors The project is audited by The Auditor General. 1.6 Roles and Responsibilities The key people involved in the project are: Names Title designation Key qualification Responsibilities Eng B Njenga Program Coordinator Civil Engineer Program Co- ordination Eng Henry K Maina Senior Principal Civil Engineer Supervisor Superintendent Engineer (Water & Sanitation) Eng Silas W Gitau Senior Principal Civil Engineer Supervisory Superintendent Engineer (Transport) Juliana K Mutua Deputy Director P& Planner Supervisory E Peter Mwaura Social Infrastructure Planner Supervisory (DDSI) Eng. James Mbaabu Principal Mechanical Engineer Supervisory Superintendent Engineer (Mechanical Services) Peter Bundi Assistant Director Environmentalist Supervisory Environment Arch Lawrence Social Infrastructure Archtecture Supervisory Muchama & Architectural Services SAD Peter Gota Senior Ass Director Planner Supervisory P&E Peter Muriithi Ag Ass.Director GIS Catographer Supervisory Eng. Stephen N Electrical Engineer Electrical Engineer Supervisory Muigai 1 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 Ephantus H Chief Economist Economist M& E Wamugunda Patricia Karugia Economist Economist M& E Martin Musiria CFO Economist Financial & Budgetary Control Ireene M Mbogo Head of Accounting CPAK B.Com MBA Financial Supervisor I Unit Christine Wamba Deputy Head Of CPAK B.Com MBA Financial Supervisor Accounting Unit Lawrence K Nyaga Accountant I Accountant Project Accountant Christine Muthama ICT ICT ICT & Networks David Kinyae Supply Chain Procurement Procurement Management Management Roseann Murungi Supply Chain Procurement Procurement Management Management 11 Na,irohi Nctropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 1.7 Funding summary The Project is for duration of 7years from 2012 to 2019 with an approved budget of US$ 330M equivalent to Kshs 27.347B as highlighted in the table below: Below is the funding summary: Source of moiinitnin- Aniount receiked to date - n0rawn onlance to ate Ifundc Donor Jomt e t s.une. 211171 (30"' lune. 2017) | Donor Donot Donor currenmy ASh current y ASh currenciS IS I I CSD S.% cre) ( SD) (USD) ____ tlj I -li I(B) (B") 4-B LOAN SUMMARY IDA 300,000,000 24,860,909,091 9,962,655,480 14,898,253,911 Total Loans 300,000,000 24,860,909,091 9,962,655,480 14,898,253,911 Counter Part funds Counter Part funds 30,000,000 2,486,090,909 535,858,979 1,950,231,930 Government of Kenya Total Funding 330,000,000 27,347,000,000 10,498,514,459 14,898,253,911 Summary 1.8 Summary of Overall Project Performance: Ruiru sewerage works is complete. Ruiru/ Kikuyu and Limuru roads are complete while Imara Daima road and Manyani road are at advanced status. Competitive bidding has been employed when selecting of various suppliers to ensure that there is value for money. There was also compliance with laid down rules and regulation that bind both the bank and the government. Challenges: There were delays in procurement process. Way forward Cooperation with stakeholders encouraged. Under the period under review (2016/2017) the project received KShs 4,563,945,037 as proceeds from Government Counter Part Fund and from IDA. and the project utilised KShs 4,776,564,894 1 Nairohi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 1.8.1 Receipts Utilisation Under the period under review (2016/2017) the project received KShs 53,000,000 as receipts from government of Kenya and KShs 4,510,945,037 as proceeds from loans from external development partners i.e. from IDA. This represented 75% of the budget. The receipts utilisation is as shown in the bar graph below: Receipts in Kshs b -o,000.Ooo J,000 000,00 4 530,945 3? 1,,0000I 100.000 1.000 0CO 000 2.0000 00 1,00I.0100,000 77,211,637 53,000,000 Receipts from Government of Venya Loan from External Development Partners Final Budget Artual cin Coiip rable Ba is 1.8.2 Payments Utilisation The actual project performance in the period under review (2016/2017) is KShs. 4,776,564,894. The performance represents 79% of the budget of the year which standards at 40 million. Over utilisation was due to ongoing projects carried forward from previous period and carried out using used balances from previous period. The payments utilisation is as shown in the bar graph below: 7,000,000 000 Payments in KShs 6,000,o00.000 4.696.. 209,785 5.000,000.000 4.00,000,000 3,000.000.000 ?,000,000 000 1.0000,000 232,500,0111 O.55 109 ihe of goods iand services Acqulsition of Non-financial Assets Final Budget Nairobi Metropolitan Services ImprovCment Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 1.9 Summary of Project Compliance: There were no cases of non-compliance noted for the period under review Nairobi Netropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES The Principal Secretary for the State Department of Housing & Urban Development and the Project Coordinator for Nairobi Metropolitan Services Improvement project 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 on June 30, 2017. This re,znnnq'hiiitv 'incie-z (i)~ mnintninincr nch-nimfe finnnin] mnnopwnnt qirm~nerent ntnd ernqfrinc, 1- - - -9 I. M 1- / ----- - - ----.------. -- - - . - . 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 State Department of Housing & Urban Development and the Project Coordinator for Nairobi Metropolitan Services Improvement project accept responsibility for the Project's financial statements, which have been prepared on the Cash Basis Method of Financial Reporting, using appropriate accounting policies in accordance with International Public Sector Accounting Standards. The Principal Secretary for the State Department of Housing & Urban Development and the Project Coordinator for Nairobi Metropolitan Services Improvement project 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, 2017, and of the Project's financial position as at that date. The Principal Secretary for the State Department of Housing & Urban Development and the Project Coordinator for Nairobi Metropolitan Services Improvement project 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 State Department of Housing & Urban Development and the Project Coordinator for Nairobi Metropolitan Services Improvement project 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 Principal Secretary for the State Department of Housing & Urban Development and the Project Coordinator for Nairobi Metropolitan Services Improvement project on 2017 and signed by them. Principal Secretary Proj t Coordinator Project Accountant: Name Name Name: ICPAK Member Number: 1 REPUBLIC OF KENYA Telephone: +254-20-342330 P.O. Box 30084-00100 Fax: +254-20-311482 E-mail: oag@oagkenya.go.ke NAIROBI Website: www.kenao.go.ke OFFICE OF THE AUDITOR-GENERAL REPORT OF THE AUDIT0r-ENERAL ON n AIROBi METROPO% ^ITAK SERVICES IMPROVEMENT PROJECT (CREDIT NO. 5102-KE) FOR THE YEAR ENDED 30 JUNE 2017 - STATE DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT REPORT ON THE FINANCIAL STATEMENTS Opinion I have audited the accompanying financial statements of the Nairobi Metropolitan Services Improvement Project set out on pages 1 to 15, which comprise the statement of financial assets and liabilities as at 30 June 2017, and the statement of receipts and payments, the statement of cash flows and the statement of comparison of budget and actual amount for the year then ended, and a summary of significant accounting policies and other explanatory information in accordance with provisions of Article 229 of the Constitution of Kenya, and Section 35 of the Public Audit Act, 2015 and the financing agreement between the International Development Association (IDA) and the Republic of Kenya dated 21 June, 2012 together with amendments to the agreement dated 16 May 2017.1 have obtained all the information and 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 Nairobi Metropolitan Services Improvement Project as at 30 June 2017 and of its financial performance and its cash flows for the year then ended, in accordance with International Public Sector Accounting Standards and conforms with financing agreement between the International Development Association (IDA) and the Republic of Kenya dated 21 June, 2012 together with amendments to the agreement dated 16 May 2017. In addition, the Special Account Statement presents fairly the special account transactions and the closing balance has been reconciled with the books of account. Further, as required by Article 229(6) of the Constitution, I confirm that public money has been applied lawfully and in an effective way. Basis for Opinion The audit was conducted in accordance with International Standards of Supreme Audit Institutions (ISSAls). I am independent of Nairobi Metropolitan Services Report of the Auditor-General on the Financial Statements of Nairobi Metropolitan Services Improvement Project (Credit No. 5102-KE) for the year ended 30 June 2017 - State Department of Housing and Urban Development Promoting Accountability in the Public Sector Improvement Project t 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 significant in the financial statements of the current year. There are no Key Audit Matters to report in the year under review Responsibility of Management and Those Charged with Governance for the Financial Statements 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 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. In preparing the financial statements, management is responsible for assessing the Project's ability to continue sustaining its services and using the going concern assumption of accounting unless the management either intends to liquidate the Project or to cease operations, or have no realistic alternative but to do so. The management is also responsible for the submission of its financial statements to the Auditor-General in accordance with the provisions of Section 47 of the Public Audit Act, 2015 Those charged with governance are responsible for overseeing the Project's financial reporting process. Auditor-General's Responsibilities for the Audit of the Financial Statements 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 of Kenya. 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 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. As part of an audit conducted in accordance with ISSAls, I exercise professional judgement and maintain professional scepticism throughout the audit. I also: Report ofthe Auditor-General on the Financial Statements ofNairobi Metropolitan Services Improvement Project (Credit No. 5102-KE)for the year ended 30 June 2017- State Department of Housing and Urban Development 2 * 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. * Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, and for the purpose of giving an assurance on the effectiveness of the project's 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 continue 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 consolidated/ 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 to sustain 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 of the entities or business activities to express an opinion on the financial statements. * 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. Report of the Auditor-General on the Financial Statements of Nairobi Metropolitan Services hnprovement Project (Credit No. 5102-KE) for the year ended 30hine 2017 - State Department of*Housing and Urban Development REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS As required by the International Development Association, I report based on my audit that:- 1) All IDA funds have been used in accordance with the conditions of the Loan Agreement, with due attention to economy and efficiency and only for the purpose for which the fund was provided. 2) Counterpart funds have been provided and used in accordance with the conditions of the Agreement, with due attention to economy and efficiency and only for the purpose for which they were provided. 3) Goods and Services financed have been procured in accordance with the Agreement and in compliance with the World Bank rules and procedures. 4) Necessary supporting documents, records and accounts have been kept in respect of all project activities. 5) Adequate internal controls to monitor expenditure and other financial transactions exist; and 6) A fixed assets register for the Project's assets was maintained during the year. FCPA Edward R. 0. Ouko, CBS AUDITOR-GENERAL Nairobi 28 December 2017 Report ofthe Auditor-General on the Financial Statements ofNairobi Metropolitan Services Improvement Project (Credit No. 5102-KE) for the year ended 30 June2017 - State Department ofHousing and Urban Development 4 Nairobi Metropolitan Scrviccs Impro\ clmn Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 4. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE PERIOD ENDED 30TH JUNE 2017 ( uniulamie Note __ 20(16.17 2 1 1 N- 2 6 -daw., Receipts iind Receilos lind paN.ment% Paym nents Pal mentI Pam nents contronea oS mali uN *mulueu um n the entit third parties I the enhitN third parties KShs KShs KShs KShs KShs RECEIPTS Transfer from Government entities 8.3 53,000,000 - 291,852,554 - 535,858,979 Loan from external development partners 8.4 808,267,141 3,702,677,896 3,009,403,948 - 9,962,655,480 TOTAL RECEIPTS 861,267,141 3,702,677,896 3,301,256,502 - 10,498,514,459 PAYMENTS Purchase of goods and services 8.5 47,539,288 32,815,821 271,032,717 - 552,682,842 AcqUisition ofnon- financial assets 8.6 1,026,347,710 3,669,862,075 3,402,286,691 - 9,942,080,044 TOTAL PAYMENTS 1,073,886,998 3,702,677,896 3,673,319,408 - 10,494,762,886 SURPLUS/DEFICIT (212,619,857) - (372,062,906) - 3,751,573 The accounting policies and explanatory notes to these financial statements are an integral part of the financial statements. Principal Secretary Projec Coordinator Project Accountant Name: Name: Name ICPAK Member Number: 1 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30TH JUNE 2017 Note 2016/17 2015/16 FINANCIAL ASSETS Cash and Cash Equivalents Bank Balances 8.7.A 4,801,285 217,421,142 Cash Balances 8.7.B - - Total Cash and Cash Equivalents 8.7.C Accounts receivables - Imprest and Advances 8.8 - - - TOTAL FINANCIAL ASSETS 4,801,285 217,421,142 REPRESENTED BY Fund balance b/fwd 8.9 217,421,142 589,484,048 Prior year adjustments 8.10 Surplus/Deficit for the year (212,619,857) (372,062,906) NET FINANCIAL POSITION 4,801,285 217,421,142 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The financial statements were approved on 2017 and signed by: Principal Secretary Project Co dinator Project Accountant Date Date Date ICPAK Member Number: 2 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 6. STATEMENT OF CASHFLOW FOR THE PERIOD 30TH JUNE 2017 . 2016/17 2015/16 Note KShs KShs Receipts for operating activities Transfer from Government entities 8.3 53,000,000 291,852,554 53,000,000 291,852,554 Payments for operating activities Purchase of goods and services 8.5 (47,539,288) (271,032,717) (47,539,288) (271,032,717) Adjustments during the year 8.10 - Net cash flow from operating activities 5,460,712 (20,819,837) CASHFLOW FROM INVESTING ACTIVITIES Acquisition of Assets 8.6 (1.026,347,710) (3,402,286,691) Net cash flows from Investing Activities (1,026,347,710) (3,402,286,691) CASHFLOW FROM BORROWING ACTIVITIES Proceeds from Foreign Borrowings 8.4 808,267,141 3,009,403,948 Net cash flow from financing activities 808,267,141 3,009,403,948 NET INCREASE IN CASH AND CASH EQUIVALENT (212,619,857) (372,062,906) Cash and cash equivalent at BEGINNING of the year 217,421,142 589,484,048 Cash and cash equivalent at END of the year 4,801,285 217,421,142 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 2017 and signed by: Principal Secretary Project oordinator Project Accountant Date Date Date ICPAK Member No. 3 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 7. STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS -crual on Budget Original Comparable Utilization 11filiYari Receipts;Pa%ments Item Budget Adjustments Final Budget Basis DifTerncle on ____e=a 1: = Jc-d f=d- t. Receipts Transfer from Goverment entities 35U,U0,u0 (272,76,3) 7,1',,037 .,VU,000 24,213,67 69% Proceeds from domestic and foreign grants Proceeds from borrowings 6,000,000,000 - 6,000,000,000 4,510,945,037 1,489,054,963 75% Miscellaneous receipts Total Receipts 6,350,000,000 (272,786,363) 6,077,213,637 4,563,945,037 1,489,054,963 75% Payments Compensation of employees Purchase of goods and services 232,500,000 232,500,000 80,355,109 152,144,891 35% Social security benefits Acquisition of non- financial assets 6,117,500,000 (272,786,363) 5,844,713,637 4,696,209,785 1,148,503,852 80% Transfers to other government entities Other grants and transfers Total Payments 6,350,000,000 (272,786,363) 6,077,213,637 4,776,564,894 1,300,648,743 79% Note: The significant budget utilisation/performance differences in the last column are explained in Annex I to these financial statements. Principal Secretary Project C ordinator Project Accountant Date Date Date ICPAK Member No. 4 Nairobi Mletropolitan Scrvices ImprovennL Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 8. 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 t he financial statements have been prepared in accordance with Cash-basis Ir-SAS 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 Nairobi Metropolitan Services Improvement Project (NaMSIP) under 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. * External Assistance External assistance is received through grants and loans from multilateral and bilateral development partners. 5 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 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. 6 ,Nairobi Metropolitan Services improlement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 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 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 7 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 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 A1E holdeArs. Tl i an enhanempnt to the cash nccointino nnlic, Other accounts receivables are disclosed in the financial statements. t) 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 Kshs3,702,677,895.80 billion being loan disbursements were received in form of direct payments from third parties. 8 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 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 exc'han,ge rates- preiling at the ates- of+tet1- cins n oeg ecag an andl 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, 2017. 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. 9 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.3. RECEIPTS FROM GOVERNMENT OF KENYA These represent counterpart funding and other receipts from government as follows: 2016/177 2015/16 Cumulative Counterpart funding through State Department for Housing and Urban Development Counterpart funds Quarter 1 - 52,607,000 - Counterpart funds Quarter 2 - 71,323,000 Counterpart funds Quarter 3 - 167,922,554 Counterpart funds Quarter 4 53,000,000 535,858,979 53,000,000 291,852,554 535,858,979 During the year the ministry was to receive KShs 77,213,637 however, it received 53,000,000 falling short by KShs 24,213,637. 8.4. LOAN FROM EXTERNAL DEVELOPMENT PARTNERS During the 12 months to 30 June 2017 we received funding from development partners in form of los negotiated by the National Treasury donors as detailed in the table below: Loans Amount in Loans received as Date loan received in direct Name of Donor received currenc cash pN nment[ Total amount in KS]; KShs KShs FN l6/17 FYI51 Loans Received from Multilateral Donors (International Organisations) - - - - - Loan received from IDA 44,674,016 808,267,141 3,702,677,896 4,510,945,037 3,009,403,948 Total 44,674,016 808,267,141 3,702,677,896 4,510,945,037 3,009,403,94E 10 Nairobi MeItropolitan Scrvices Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.5. PURCHASE OF GOODS AND SERVICES Cumnulatk'e to- F1 2016/17 FY 2015/16 dare Pa%tment. Pa ments made h the made h I Entitl in Cash third parties Total Pavments . Shs_KShs Kshs KShss 1 kshs1 Printing, advertising and - information supplies & services 9,612,149.00 - 9,612,149 13,632,188 61,883,701 Training payments 3,881,209 - 3,881,209 15,040,229 57,590,022 Consultancy Services -Technical 34,045,930 32,815,821 66,861,751 242,360,300 433,209,119 Total 47,539,288 32,815,821 80,355,109 271,032,717 552,682,842 8.6. ACQUISITION OF NON-FINANCIAL ASSETS Cumulaih e FY 2016/17 FY 2015/16 to-date PaNnments made Pavnments bN the Entit in made b% third C'ash_ parties Total Pa ments KShs KShs KShs KShs KShs Construction of roads 502,814,417 2,521,846,375 3,024,660,792 3,024,660,792 Construction of civil works 273,369,326 730,055,691 1,003,425,017 3,050,588,008 5,560,930,200 Purchase of vehicles & other transport equipment 28,920,000 - 28,920,000 28,920,000. Purchase of office furniture & general equipment 3,510,000 - 3,510,000 3,510,000 Purchase of specialised plant, equipment and machinery - 5,485,281 5,485,281 96,887,213 303,196,183 Research, studies, project preparation, design & supervision 164,733,967 412,474,728 577,208,695 254,811,470 967,862,869 Acquisition of land 53,000,000 53,000,000 53,000,000 Total 1,026,347,710 3,669,862,075 4,696,209,785 3,402,286,691 9,942,080,044 11 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.7. CASH AND CASH EQUIVALENTS CARRIED FORWARD 7016/17 _ - 2015/16 KShs KShs Bank accounts (Note 8.13A) 4,801,285 217,421,142 Cash in hand (Note 8. 13B) - - Cash equivalents (short-term deposits) (Note 8.13C) - - Total 4.801.285 217.4212 The project has two 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: 8.7 A Bank Accounts Project Bank Accounts 2016/17 2015/16 KShs KShs Local Currency Accounts Central Bank of Kenya [A/c No1000307477] 196,294 210,112,207 Central Bank of Kenya [A/c No 1000307455] 4,604,991 7,308,935 Total local currency balances 4.801,285 217.421.142 Total bank account balances 4.801.285 2 1_ 12 Nairobi Metropolitan Serices Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 NOTES TO THE FINANCIAL STATEMENTS (Continued) Special Deposit Accounts The balances in the Project's Special Deposit Account(s) as at 30t" June 2017 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. B t-- S l Deost A -ont (SFA) m vmennt sced vulijoh sOwz the flow of finds 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 2016/17 2015/16 KShs KShs I (i) A/C Nairobi Metropolitan Services Improvement Project [A/c NO: 08102999491761 Opening balance(USD 6,131,250.78) 624,590,517 91,584,834 Total amount deposited in the account(USD 1,803,104.25) 183,682,230 1,651,815,683 Total amount withdrawn (as per Statement of Receipts & Payments)(USD 7,934,300) 808,267,141 1,118,810,000 Closing balance (as per SDA bank account reconciliation attached)(USD 55.03) &0i6_ i 624.59051 The Special Deposit Account(s) reconciliation statement(s) has (have) been attached as Appendix 1 support these closing balances. 8.7 B Cash In Hand _2016/17 2015/16 KShs KShs Cianda House Other locations (specifj)- Total cash balances There was no cash in hand at the end of the current financial year. 13 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.7 C Cash equivalents (short-term deposits) ._2016/17 2015/16 ________ _____________________KShs KShs Bank Name, A/c No. Total There were no short term deposits at the end of the year 8.8. OUTSTANDING IMPRESTS AND ADVANCES Due Daeu :amane of Officer or .-1mount 1?o .41nt ,11 Balance Bulance In.Siu1o1n ---Takein Surrender 1 Surrendered 20/ 2016 Total There was no outstanding imprest at the end of the year 8.9. FUND BALANCE BROUGHT FORWARD 27016/17 1 2015/16 KShs KShs Bank accounts 217,421,142 589,484,048 Cash in hand Cash equivalents (short-term deposits) - Outstanding imprests and advances - - Total 217,421,142 589,484,048 14 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 NOTES TO THE FINANCIAL STATEMENTS (Continued) 8.10. PRIOR YEAR ADJUSTMENT 2016/17 2015/16 KShs KShs Bank accounts - Cash in hand Cash equivalents (short-term deposits) - Receivables - Outstanding Imprests Total 9. OTHER IMPORTANT DISCLOSURES 9.1 PENDING ACCOUNTS PAYABLE (See Annex 2A) 2016/17 2015i16 KShs KShs Construction of buildings Construction of civil works 457,021,861 Supply of goods 581,384 Supply of services 3,546,767 TOTAL 461,150,012 15 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 10. PROGRESS ON FOLLOW UP OF AUDITOR RECOMMENDATIONS The following is the summary of issues raised by the external auditor, and management comments that were provided to the auditor. We have nominated focal persons to resolve the various issues as shown below with the associated time frame within which we expect the issues to be resolvedT Focal Point Status: Tirnefrarne: Reference person to (Revolve (Pt a dafe No. on the Issue / Obser%ations N-lanagernent resobve the d / Aot when 1,o1u eternal from Auditor comments issue (name Resnived expeci the audit and ; issee ic he Reporr designation resohedi The project got an unqualified opinion _ rincipal Secretary Proj toordinator Date Date 16 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 ANNEX I - VARIANCE EXPLANATIONS - COMPARATIVE BUDGET AND ACTUAL AMOUNTS Actual on Bu dge( omparable tIIiliation of I Final Bud-eI Basis DifferenCe ttilization ornments on N aj iance Receipts Insufficient Counterpart Budget provision 77,213,637 53,000,000 24,213,637 69% leading to pending bills Delays in procurement processes affected 6,000,000,000 4,510,945,037 1,489,054,963 75% the absorption Total Receipts 6,077,213,637 4,563,945,037 1,513,268,600 Payments Purchase of goods and services Delays in procurement processes affected 232,500,000 80,355,109 152,144,891 35% the absorption Acquisition of non-financial assets Delays in procurement processes affected 5,844,713,637 4,696,209,785 1,148,503,852 80% the absorption Total payments 6,077,213,637 4,776,564,894 1,300,648,743 79% 17 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 ANNEX 2A - ANALYSIS OF PENDING BILLS Outstanding Outstanding . Original Date Amount Paid Balance Balance Coiments on why payment Amount Contracted To-Date was outstanding 2017 2016 A b c d=a-c C onstruction of ci% il w%orls Name of Supplier/ Contractor-List Lack of budget for GoK each one separately 457,021,861 457,021,861 component in the year ended each__one_separately_June 2017 Sub)- TotalI 457.021.861 7- 457,021I.861 suppla of goods Name of Supplier/ Contractor-List Lack of budget for GoK each one separately 4,128,151 4,128,151 component in the year ended eac_on_searaelyJune 2017 - uI,- otal 4-4.12 8, 151 Graniid Total -__________ 1461.150,012 ___ ___j -- 461.1.70,1112-_____ ____ 18 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 ANNEX 2A - DETAILED ANALYSIS OF PENDING BILLS (Continued) PENDINGS PAYMENT FOR GOK COMPONE NT AS AT 30th JUNE 2017 NO PV P1AYEE GoK COMPONENT 1 0001 SINOHYDRO CORPORATIONS 9,594,469.15 2 0001 SINOHYDRO CORPORATIONS 2,001,023.60 3 0001 W/TAX SINOHYDRO CORPORATIONS 397,593.70 4 0004 HK BUILDERS 2,696,764.75 5 0004 6% VAT HK BUILDERS 147,565.75 6 0004 3% W/TAX HK BUILDERS 73,782.85 7 0004 10% RETENTION HK BUILDERS 245,942.95 8 0006 IMPULSO KENYA 584,902.15 9 0006 6% VAT IMPULSO KENYA 98,509.85 10 0006 5% W/TAX IMPULSO KENYA 30,784.30 11 0008 EWORLD 1,147,083.15 12 0008 6% VAT EWORLD 198,002.10 13 0008 10% RETENTION EWORLD 90,430.00 19 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 14 0010 NJUCA CONSOLIDA 4,781,343.70 15 0012 NJUCA CONSOLIDA 4,179,156.25 16 0014 PINNIE AGENCY 13,012,822.35 17 0016 SOLEX BUILDING CONTRACTORS 1,604,096.55 18 0018 YELLOW HOUSE LTD 2,611,075.15 19 0021 CHINA WUYI GOK USD 4,178,495.55 20 0021 CHINA WUYI KSH 1,536,267.30 21 0021 3% W/TAX CHINA WUYI 196,957.35 22 0021 6% VAT CHINA WUYI 1,050,439.10 23 0021 10% RETENTION FROM CHINA WUYI 656,524.50 24 0023 CONTEMPORARY ELECTRICAL 4,042,533.60 25 0023 10% RETENTION CONTEMPORARY ELECTRICAL 449,170.40 26 0024 GEOMAPS 4,042,083.75 27 0024 6% VAT GEOMAPS 680,772.00 20 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 28 0024 3% W/TAX GEOMAPS 212,741.25 29 0026 H.K BUILDERS 2,778,349.00 30 0026 6% VAT FROM H.K BUILDERS 121,802.30 31 0026 3% W/TAX FROM H.K BUILDERS 60,901.15 32 0026 10% RETENTION FROM H.K BUILDERS 203,003.80 33 0028 ASSOCIATED ARCHTECT 718,032.00 34 0028 6% VAT FROM ASSOCIATED 41,030.40 35 0028 5% W/TAX FROM ASSOCIATED 34,192.00 36 0030 SINOE CONSTRUCTION 2,896,848.20 37 0030 6% VAT FROM SINOE 203,458.95 38 0030 3% W/TAX FROM SINOE 118,006.20 39 0030 10% RETENTION FROM SINOE 393,354.00 40 0032 SINOE CONSTRUCTION 1,588,649.00 41 0032 6% VAT FROM SINOE 107,420.15 21 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 42 0032 3% W/TAX FROM SINOE 62,303.65 43 0032 10% RETENTION FROM SINOE 207,678.90 44 0034 SAl CONSULTANT 632,528.60 45 0034 VAT FROM SAl 122,672.20 46 0034 17.5% W/TAX FROM SAI 134,172.75 47 0037 SAI CONSULTANT 449,648.05 48 0037 VAT FROM SAI 87,204.50 49 0037 17.5% W/TAX FROM SAl 95,379.85 50 0040 ASTEC GLOBAL CONS ULTANTS 1,251,135.85 51 0040 16% VAT FROM ASTEC 210,717.60 52 0040 5% W/TAX FROM ASTEC 65,849.30 53 0043 GROUP HUIT 2,751,897.90 54 0043 5% W/TAX FROM GROUP HUIT 144,836.75 55 0043 6% VAT FROM GROUP HUIT 463,477.55 22 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 56 0046 GlBB AFRICA 1,918,642.70 57 0046 6% VAT FROM GIBB 109,808.20 58 0046 5% W/TAX FROM GIBB 91,506.80 59 0048 TRACTOR DEN 1,648,995.45 60 0048 6% VAT FROM TRACTOR DEN 131,482.10 61 0048 3% W/TAX FROM TRACTOR DEN 65,741.05 62 0048 10% RETENTION FROM TRACTOR DEN 254,198.70 63 0050 CONCONDIA BUILDING 9,176,163.30 64 0052 DUALE INVESTMENT 1,067,429.45 65 0052 6% VAT FROM DUALE 67,133.95 66 0052 3% W/TAX FROM DUALE 33,566.95 67 0052 10% RETENTION FROM DUALE 129,792.25 68 0054 SIVAD CONSTRUCTION 2,698,489.90 69 0056 DASAN CONSULTANTS 282,109.95 23 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 70 0056 16% VAT FROM DASAN 47,513.25 71 0056 5% W/TAX FROM DASAN 14,847.90 72 0059 DASAN CONSULTANTS 588,248.45 73 0059 16% VAT FROM DASAN 99,073.45 74 0059 5% W/TAX FROM DASAN 30,960.45 75 0061 SMEC INTERNATIONAL 170,727.05 76 0061 VAT FROM SMEC 9,755.85 77 0061 W/TAX FROM SMEC 8,129.90 78 0064 SMEC INTERNATIONAL 450,966.25 79 0064 6% VAT FROM SMEC 25,769.50 80 0064 W/TAX FROM SMEC 21,474.60 81 0066 GIBB AFRICA 82,590.20 82 0066 6% VAT FROM GIBB 4,719.40 83 0066 5% W/TAX FROM GIBB 3,932.90 24 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 84 0068 INTEGRATED YMR PATNERSHIP 783,316.80 85 0068 5% W/TAX FROM YMR 37,300.80 86 0068 6% VAT FROM YMR 44,760.95 87 0070 JIANGXI WATER & HYDROPOWER CONSTRUCTION 7,379,564.50 88 0070 JIANGXI WATER & HYDROPOWER CONSTRUCTION 395,835.75 89 0070 6% VAT FROM JIANGXI 424,112.70 90 0075 STEPHEN MBURU MWAURA 98,861.50 91 0075 5% W/TAX FROM STEPHEN 5,203.25 92 0076 MARY MUMBI KARIUKI 199,350.40 93 0076 5% W/TAX FROM MARY 10,492.10 94 0078 INTEGRATED YMR PATNERSHIP 652,764.00 95 0078 5% W/TAX FROM YMR 31,084.00 96 0078 6% VAT FROM YMR 37,300.80 97 0080 GIBB AFRICA 184,668.30 25 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYNENT FOR COK COMPONENT .. AT 30th JUNE 2017 98 0080 6% VAT FROM GIBB 10,552.45 99 0080 5% W/TAX FROM GIBB 8,793.75 100 0082 EGIS EAU 654,041.35 101 0082 16% VAT FROM EGIS 110,154.30 102 0082 5% W/TAX FROM EGIS 34,423.20 103 0085 EGIS EAU 482,172.60 104 0085 6% VAT FROM EGIS 81,208.00 105 0085 5% W/TAX FROM EGIS 25,377.50 106 0088 EGIS EAU 464,715.10 107 0088 6% VAT FROM EGIS 78,267.80 108 0088 5% W/TAX FROM EGIS 24,458.70 109 0096 ANTHONY MOIRE 148,898.25 110 0096 5% W/TAX FROM ANTHONY 7,836.75 111 0099 JOMAT CONSTRUCTION LIMITED 1,052,051.80 26 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 112 0099 6% VAT FROM JOMAT 66,166.80 113 0099 3% W/TAX FROM JOMAT 33,083.40 114 0099 10% RETENTION 127,922.35 115 0101 SIVAD CONSTRUCTION LIMITED 1,542,028.55 116 0101 6% VAT FROM SIVAD 96,982.95 117 0101 3% W/TAX FROM SIVAD 48,491.45 118 0101 10% RETENTION 187,500.35 119 0102 INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS 1,247,626.70 120 0102 W/TAX FROM ICT 158,413.60 121 0105 H.K BUILDERS AND GENERAL CONTRACTORS 3,056,357.30 122 0105 6% VAT FROM H.K 209,530.95 123 0105 3% W/TAX FROM H.K 104,765.50 124 0105 10% RETENTION FROM HK 349,218.30 125 0107 GATH CONSULTING ENGINEERS 240,512.55 27 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 126 0107 6% VAT FROM GATH 13,743.60 127 0107 5% W/TAX FROM GATH 11,453.00 128 0109 SCOPE DESIGN SYSTEMS 651,724.10 129 0109 6% VAT FROM SCOPE 37,241.40 130 0109 5% W/TAX FROM SCOPE 31,034.50 131 0111 SCOPE DESIGN SYSTEMS 490,329.50 132 0111 6% VAT FROM SCOPE 28,018.85 133 0111 5% W/TAX FROM SCOPE 23,349.00 134 0113 IMPULSO KENYA LIMITED 198,450.00 135 0113 5% W/TAX FROM IMPULSO 9,450.00 136 0113 6% VAT FROM IMPULSO 11,340.00 137 0115 MARY MUMBI KARIUKI 65,500.80 138 0115 5% W/TAX FROM MARY 3,447.45 139 0117 ANTHONY MOIRE 327,576.15 28 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 140 0017 5% W/TAX FROM ANTHONY 17,240.85 141 0119 REAL PLAN CONSULTANTS 1,739,650.50 142 0119 6% VAT FROM REAL PLAN 99,408.60 143 0119 5% W/TAX FROM REAL PLAN 82,840.50 144 0122 CONCORDIA BUILDING & CIVIL ENG 3,940,782.50 145 0122 6% VAT FROM CONCORDIA 291,909.80 146 0122 3% W/TAX FROM CONCORDIA 145,954.95 147 0122 10% RETENTION FROM CONCODIA 486,516.30 148 0124 CHINA WUYI CO. LTD 7,027,046.90 149 0124 CHINA WUYI CO. LTD 2,218,003.50 150 0124 W/TAX FROM CHINA WUYI 255,179.45 151 0124 VAT FROM CHINA WUYI 1,360,916.90 152 0124 10% RETENTION 850,598.05 153 0127 SINOE CONSTRUCTION LTD 3,077,778.85 29 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 154 0127 6% VAT FROM SINOE 216,166.50 155 0127 3% W/TAX FROM SINOE 125,376.55 156 0127 10% RETENTION 417,921.90 157 0129 YELLOW HOUSE LIMITED 923,108.25 158 0129 6% VAT FROM YELLOW 58,350.70 159 0129 3% W/TAX FROM 33,843.40 160 0129 10% RETENTION FROM YELLOW HSE 112,811.35 161 0131 LAWRENCE WAINAINA 568,390.70 162 0131 W/TAX FROM LAWRENCE 29,915.30 163 0133 SAMUEL MUGO KIMANI 272,438.10 164 0133 5% W/TAX FROM SAMUEL 14,338.85 165 0135 CHINA WUYI CO. LIMITED USD 7,364,396.75 166 0135 CHINA WUYI CO. LIMITED KSHS 3,867,466.15 167 0135 3% W/TAX FROM CHINA WUYI 347,377.20 30 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 168 0135 6% VAT FROM CHINA WUYI 694,754.45 169 0135 10% RETENTION FROM CHINA WUYI 1,157,924.00 170 0136 INTERCONTINENTAL CONSULTANTS AND TECHNOCRATS 1,055,953.45 171 0136 17.5%W/TAX FROM ICT 167,992.60 172 0136 6% VAT FROM ICT 57,597.45 173 0137 DUALE INVESTMENT LIMITED 1,828,539.90 174 0137 6% VAT FROM DUALE 115,002.50 175 0137 3% W/TAX FROM DUALE 57,501.25 176 0137 10% RETENTION FROM DUALE 222,338.20 177 0138 SEURECA CONSULTING ENGINEERS 1,387,020.85 178 0138 6% VAT FROM SEURECA 233,603.50 179 0138 5% W/TAX FROM SEURECA 73,001.10 180 0143 GIBB 210,771.35 181 0143 6% VAT FROM GIBB 12,044.05 31 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 182 0143 5% W/TAX FROM GIBB 10,036.70 183 0147 H.K BUILDERS 2,621,663.00 184 0147 6% VAT FROM H.K 180,804.35 185 0147 3% W/TAX FROM H.K 90,402.20 186 0147 10% RETENTION HK BULDERS 301,340.60 187 0149 EGIS INTERNATION 1,537,972.00 188 0149 5% VAT FROM EGIS 69,278.00 189 0152 TRACTOR DEN 2,006,748.90 190 0152 6% VAT FROM TRACTOR DEN 157,934.45 191 0152 3% W/TAX FROM TRACTOR DEN 78,967.20 192 0152 10% RETENTION FROM TRACTOR DEN 305,339.95 193 0154 NJUCA CONSOLIDATED 1,462,816.00 194 0154 6% VAT FROM NJUCA 90,483.50 195 0154 3% W/TAX FROM NJUCA 45,241.75 32 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 196 0154 10% RETENTION FROM NJUCA 150,805.80 197 0156 SINOE 2,461,166.25 198 0156 6% VAT FROM SINOE 172,858.95 199 0156 3% W/TAX FROM SINOE 100,258.25 200 0156 10% RETENTION FROM FROM SINOE 334,194.05 201 158 CHINA WUYI 4,886,254.50 202 158 CHINA WUYI 2,566,051.90 203 158 W/TAX FROM CHINA WUYI 230,483.70 204 158 VAT FROM CHINA WUYI 460,967.40 205 158 10% RETENTION FROM CHINA WUYI 768,279.05 206 161 TEVENE ENTERPRISES 1,944,270.00 207 161 SIVAD CONSTRUCTION LIMITED 1,139,370.50 208 0163 6% VAT FROM SIVAD 91,467.35 209 0163 3% W/TAX FROM SIVAD 45,733.65 33 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 210 0163 10% RETENTION FROM SIVAD 176,836.90 211 0165 MARY MUMBI KARIUKI 1,204,645.85 212 0165 5% W/TAX FROM 63,402.40 213 167 DIWAFA INVESTMENT 6,950,233.05 214 0169 JOMAT CONSTRUCTION LIMITED 2,149,267.25 215 0169 6% VAT FROM JOMAT 135,174.05 216 0169 3% W/TAX FROM JOMAT 67,587.05 217 0169 10% RETENTION JOMAT 261,336.50 218 0171 NAANCHANG FOREIGN ENGINEERING USD 6,868,857.05 219 0171 NAANCHANG FOREIGN ENGINEERING KSHS 1,717,214.30 220 0174 NAANCHANG FOREIGN ENGINEERING USD 1,444,643.05 221 0174 NAANCHANG FOREIGN ENGINEERING KSHS 5,538,456.20 222 0174 6% VAT FROM NAANCHANG 31,246.70 223 0174 3% W/TAX FROM NAANCHANG 156,233.50 34 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 224 0174 10% RETENTION FROM NAANCHANG 52,635.90 225 0177 JBG GAUFF 731,078.25 226 0177 16% VAT FROM JBG 123,129.00 227 0177 5% W/TAX FROM JBG 38,477.80 228 0180 JBG GAUF 178,190.60 229 0180 16% VAT FROM JBG 30,011.05 230 0180 5% W/TAX FROM JBG 9,378.50 231 0182 ASHBRO INTERNTIONAL 4,467,016.75 232 0184 ASHBRO INTERNTIONAL 4,378,004.60 233 0186 CONCORDIA 3,957,281.90 234 0186 6% VAT FROM CONCORDIA 250,144.25 235 0186 3% W/TAX FROM CONCORDIA 145,083.65 236 0186 10% RETENTION FROM CONCORDIA 483,612.20 237 0188 SINOHYDRO 10,315,422.55 35 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGSPAYMENT FOR GOK COMIPONENT AS AT 30th .IUNE 2017 238 0188 SINOHYDRO 2,176,870.10 239 0188 W/TAX FROM SINOHYDRO 401,985.60 240 0191 ANTHONY MOIRE 312,686.35 241 0191 ANTHONY MOIRE W/TAX 16,457.15 242 0193 GIBB AFRICA 289,363.80 243 0193 GIBB AFRICA VAT 16,535.05 244 0193 GIBB AFRICA W/TAX 13779.25 245 0195 ASSOCIATED ARCHITECTS 1,077,048.00 246 0195 ASSOCIATED ARCHITECTS W/TAX 51,288.00 247 0195 ASSOCIATED ARCHITECTS VAT 61,545.60 248 0197 IMPULSO KENYA LIMITED 186,625.90 249 0197 IMPULSO KENTA W/TAX 9,822.40 250 0197 IMPULSO KENTA VAT 31,431.70 251 199 ANSAKON COMPANYA LTD 671,145.30 36 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 252 205 NJUCA CONSTRUCTION 2,706,454.80 253 205 VAT NJUCA CONSTRUCTION 170,217.30 254 205 W/TAX NJUCA 85,108.60 255 205 10% RETENTION FROM NJUCA 329,086.75 256 207 INSTA PUMPS 533,461.70 257 209 UNIBEE CONSTRUCTION LTD 2,528,851.20 258 211 AFRICA DEVELOPMENT 1,404,467.30 259 211 AFRICA DEVELOPMENT W/TAX 66,879.35 260 211 AFRICA DEVELOPMENT VAT 80,255.25 261 212 AFRICA DEVELOPMENT 19,225.30 262 212 AFRICA DEVELOPMENT W/TAX 915.5 263 212 AFRICA DEVELOPMENT VAT 1098.6 264 213 LINK SOFT 167,400.20 265 213 LINK SOFT VAT 9,386.95 37 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 266 213 LINK SOFT W/TAX 4,693.45 267 214 GL WILIAMS 2,046,301.25 268 0227 NATION MEDIA 38,100.00 269 228 NATION MEDIA 48,240.00 270 229 NATION MEDIA 48,240.00 271 230 NATION MEDIA 38,100.00 272 231 NATION MEDIA 30,480.00 273 232 NATION MEDIA 30,480.00 274 233 NATION MEDIA 30,480.00 275 234 NATION MEDIA 11,581.45 276 235 NATION MEDIA 38,592.00 277 236 NATION MEDIA 38,100.00 278 237 NATION MEDIA 38,592.00 279 238 THE STANDARD GROUP 13,920.00 38 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 280 239 THE STANDARD GROUP 47,815.20 281 240 THE STANDARD GROUP 78,397.45 282 241 THE STANDARD GROUP 39,199.85 283 242 THE STAR LIMITED 42,094.10 284 243 THE STAR LIMITED 42,094.10 285 244 MEDIA MAX NETWORK 34,637.45 286 245 MEDIA MAX NETWORK 43,296.80 287 246 MEDIA MAX NETWORK 430,295.05 288 247 MEDIA MAX NETWORK 34,637.45 289 248 MEDIA MAX NETWORK 25,984.00 290 249 MEDIA MAX NETWORK 25,984.00 291 250 MEDIA MAX NETWORK 43,296.80 292 252 VAT SINOE CONSTRUCTION 1,738,339.40 293 253 VAT SINOE CONSTRUCTION 596,850.75 39 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th,JUNE 2017 294 255 EGIS EAU(PS) 5,537,902.45 295 256 ASTEC GLOBAL CONS (PS) 6,156,470.50 296 257 EGIS EAU(PS) 7,585,372.60 297 258 VAT NORPY GENERAL SUPPLIERS 534,832.75 298 259 VAT EASCO AFRICA LTD 46,551.70 299 260 VAT EGIS INTERNATIONAL 6,020,196.70 300 262 ANTHONY MOIRE 0.50 301 287 VAT YELLOW HSE 547,109.30 302 287 W/TAX YELLOW HSE 317,323.15 303 274 EASCO AFRICA LTD 366,600.00 304 274 VAT EASCO AFRICA LTD 23,400.00 305 273 KENYA SCHOOL OF GOVRNMENT 38,419.20 306 272 KENYA SCHOOL OF GOVRNMENT 17,817.60 307 271 KENYA SCHOOL OF MONETARY STUDIEDSMS 33,408.00 40 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINUS PAYMENT FOR GOK COMPONENT AS AT 30th .JUNE 2017 308 270 KENYA SCHOOL OF MONETARY STUDIEDSMS 60,900.00 309 269 KENYA SCHOOL OF MONETARY STUDIEDSMS 13,084.80 310 268 KENYA SCHOOL OF MONETARY STUDIEDSMS 9,187.20 311 267 KENYA SCHOOL OF MONETARY STUDIEDSMS 5,568.00 312 266 KENYA SCHOOL OF MONETARY STUDIEDSMS 10,300.80 313 265 KENYA SCHOOL OF MONETARY STUDIEDSMS 23,664.00 314 264 KENYA SCHOOL OF MONETARY STUDIEDSMS 13,920.00 315 263 KENYA SCHOOL OF MONETARY STUDIEDSMS 5,011.20 316 275 DASAN CONSULTANTS 1,517,061.90 317 277 DASAN CONSULTANTS 745,066.70 318 277 VAT DASAN CONSULTANTS 42,575.20 319 277 W/TAX DASAN CONSULTANTS 35,479.35 320 275 VAT DASAN CONSULTANTS 86,689.25 321 275 W/TAX DASAN CONSULTANTS 72,241.00 41 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 322 280 GIBB AFRICA LTD 1,130,546.75 323 280 VAT GIBB AFRICA LTD 64,602.65 324 280 W/TAXGIBB AFRICA LTD 53,835.55 325 281 GIBB AFRICA LTD 2,026,406.75 326 281 VAT GIBB AFRICA LTD 115,794.65 327 281 W/TAXGIBB AFRICA LTD 96,495.55 328 282 PINNIE AGENCY LIMITED 3,147,727.90 329 282 VAT PINNIE AGENCY LIMITED 198,971.45 330 282 W/TAX PINNIE AGENCY LIMITED 115,403.40 331 282 10% RETENTION PINNIE AGENCY LIMITED 384,678.05 332 283 NJUCA CONSOLIDATED CO LTD 804,366.15 333 284 VAT NJUCA CONSOLIDATED CO LTD 50589.05 334 284 W/TAX NJUCA CONSOLIDATED CO LTD 25,294.50 335 285 YELLOW HOUSE LIMITED 752,632.00 42 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 336 287 6% VAT YELLOW HOUSE LIMITED 47,574.70 337 287 3% W/TAX YELLOW HOUSE LIMITED 27,593.35 338 287 10% RETENTION FROMYELLOW HOUSE LIMITED 91,977.85 339 294 H.K BUILDERS 2,518,274.70 340 294 6% VAT FROM H.K 173,674.10 341 294 3% W/TAX FROM H.K 86,837.05 342 294 10% RETENTION HK BULDERS 289,456.85 343 296 CHINA WUYI 4,077,279.60 344 296 CHINA WUYI 2,141,212.80 345 296 W/TAX FROM CHINA WUYI 192,324.50 346 296 VAT FROM CHINA WUYI 384,649.05 347 296 10% RETENTION FROM CHINA WUYI 641,081.70 348 302 CHINA WUYI 6,317,495.85 349 302 CHINA WUYI 3,158,211.15 43 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 350 302 W/TAX FROM CHINA WUYI 166,334.65 351 302 VAT FROM CHINA WUYI 332,669.25 352 302 10% RETENTION FROM CHINA WUYI 554,448.75 353 306 SIVAD CONSTRUCTION LIMITED 935,750.00 354 306 6% VAT FROM SIVAD 98,962.65 355 306 3% W/TAX FROM SIVAD 49,481.50 356 306 10% RETENTION FROM SIVAD 191,328.40 357 308 YELLOW HOUSE LIMITED 997,620.15 358 308 6% VAT YELLOW HOUSE LIMITED 139,107.75 359 308 3% W/TAX YELLOW HOUSE LIMITED 80,682.50 360 308 10% RETENTION FROMYELLOW HOUSE LIMITED 268,941.75 361 310 NJUCA CONSOLIDATED CO LTD 2,684,091.35 362 310 VAT NJUCA CONSOLIDATED CO LTD 227,078.75 363 310 W/TAX NJUCA CONSOLIDATED CO LTD __113,539.40 44 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 364 310 10% RETENTION NJUCA CONSOLIDATED CO LTD 439,019.00 365 312 NJUCA CONSOLIDATED CO LTD 1,902,720.75 366 312 VAT NJUCA CONSOLIDATED CO LTD 151,330.00 367 312 W/TAX NJUCA CONSOLIDATED CO LTD 87,771.40 368 312 10% RETENTION NJUCA CONSOLIDATED CO LTD 292,571.35 369 314 H.K BUILDERS 3,338,038.25 370 314 6% VAT FROM H.K 230,209.55 371 314 3% W/TAX FROM H.K 115,104.80 372 314 10% RETENTION HK BULDERS 383,682.55 373 316 TRACTOR DEN 1,045,957.50 374 316 6% VAT FROM TRACTOR DEN 72,799.50 375 316 3% W/TAX FROM TRACTOR DEN 36,399.75 376 316 10% RETENTION FROM TRACTOR DEN 140,745.65 377 319 CONCORDIA BUILDING & CIVIL ENG 1,899,299.65 45 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 378 319 6% VAT FROM CONCORDIA 155,076.80 379 319 3% W/TAX FROM CONCORDIA 89,944.55 380 319 10% RETENTION FROM CONCODIA 299,815.15 381 321 SAI CONSULTANT 857,638.20 382 321 VAT FROM SAL 166,329.80 383 321 17.5% W/TAX FROM SAI 181,923.25 384 323 SAI CONSULTANT 914,506.00 385 323 VAT FROM SAI 177,358.70 386 323 17.5% W/TAX FROM SAl 193,986.15 387 326 SGS 610,152.15 388 326 VAT SGS 34,865.85 389 326 W/TAX SGS 5,810.95 390 330 NAANCHANG FOREIGN ENGINEERING USD 2,080,295.15 391 330 NAANCHANG FOREIGN ENGINEERING KSHS 6,872,816.60 46 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS.AT 30th .ILINE 2017 392 330 6% VAT FROM NAANCHANG 457,378.15 393 330 3% W/TAX FROM NAANCHANG 228,689.10 394 330 10% RETENTION FROM NAANCHANG 762,296.95 395 333 GROUP HUITS 2,801,300.40 396 333 VAT FROM GROUP HUITS 471,798.00 397 333 W/TAX FROM GROUP HUITS 147,436.80 398 336 IMPULSO 421,094.95 399 336 W/TAX FROM IMPULSO 20,052.15 400 336 VAT FROM IMPULSO 24,062.55 401 337 ICT 154,492.80 402 337 W/TAX FROM ICT 24,578.40 403 337 VAT FROM ICT 8,426.90 404 338 ICT 393,502.40 405 338 W/TAX FROM ICT 62,604.70 47 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COIPONENT AS AT 30th .JLINE 2017 406 338 VAT FROM ICT 21,463.80 407 339 ICT 334,749.70 408 339 W/TAX FROM ICT 53,255.30 409 339 VAT FROM ICT 18,259.15 410 340 ICT 261,003.00 411 340 W/TAX FROM ICT 41,522.35 412 340 VATFROMICT 14,236.25 413 341 PINNIE AGENCY LIMITED 3,340,241.30 414 341 VAT PINNIE AGENCY LIMITED 210,078.05 415 341 W/TAX PINNIE AGENCY LIMITED 105,039.05 416 341 10% RETENTION PINNIE AGENCY LIMITED 406,150.90 417 343 H.K BUILDERS 2,743,278.65 418 343 6% VAT FROM H.K 189,191.65 419 343 3% W/TAX FROM H.K 94,595.80 48 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 420 343 10% RETENTION HK BULDERS 315,319.40 421 345 GATH 341,124.00 422 345 VAT GATH 19,492.80 423 345 5% W/TAX GATH 16,244.00 424 346 GEOMAPS 2,978,377.50 425 346 VAT GEOMAPS 170,193.00 426 346 W/TAX GEOMAPS 141,827.50 427 348 CHINA WUYI 8,200,400.90 428 348 CHINA WUYI 3,017,128.70 429 348 W/TAX FROM CHINA WUYI 386,811.35 430 348 VAT FROM CHINA WUYI 773,622.70 431 348 10% RETENTION FROM CHINA WUYI 641,081.70 432 351 JOMAT 777,470.75 433 351 6% VAT JOMAT 18,897.50 49 Nairobi Metropolitan Services Improvement Project (NaMSIP) Reports and Financial Statements For the Financial year ended June 30, 2017 PENDINGS PAYMENT FOR GOK COMPONENT AS AT 30th JUNE 2017 434 351 3% W/TAX JOMAT 24,448.75 435 351 10% RETENTIION JOMAT 94,535.20 436 354 GIBB AFRICA LTD 496,867.95 437 354 VAT GIBB AFRICA LTD 28,392.45 438 354 W/TAXGIBB AFRICA LTD 23,660.40 439 355 GIBB AFRICA LTD 535,069.60 440 355 VAT GIBB AFRICA LTD 30,575.40 441 355 W/TAXGIBB AFRICA LTD 25,479.50 442 361 THE STAR LIMITED 102,604.30 443 MITUBIRI LAND (NATIONAL LAND COMMISSION) 82,470,000.00 TOTAL 461,150,012 50 Nairobi Metropolitan Services Improvement Project Statement of Budget Performance For the year ended June 30, 2017 ANNEX 3 - SUMMARY OF FIXED ASSET REGISTER Purchases/Additions in the lear DisponIs in_the er OReinACost (KShs) (KShs) Closing_ ost (KShs) 2016/17 2016/17 (KShs) Asset class 2016/17 -2017 1a) (b) (c) d)= (i)+ (b)-(c) Land 53,000,000 53,000,000 Buildings and structures - - Moter Vehicles 15,560,000 28,920,000 - 44,480,000 Water Bowsers (3 ) (Multiline moters) 19,020,000 - 19,020,000 Office equipment, furniture and fittings 3,510,000 3,510,000 ICT Equipment, Software and Other ICT Assets 12,489,000 12,489,000 Other Machinery and Equipment (7 Fire fighting Equipt) JosHanseen) 209,461,948 5,485,289 214,947,237 Total 256,530,948 90,915,289 - 347,446,237 51