REPUBLIC OF KENYA FFICE OF THE AUDITOR-GENERAL RIEPORT OF 21 THE AUDITOR-GENERAL ON THE FINANCIAL STATEMENTS OF HEALTH SECTOR SUPPORT PROJECT - HEALTH SECTOR SERVICES FUND (HSSF) GRANT NO.4771-KE AND TF-16027 FOR THE YEAR ENDED 30 JUNE 2018 MINISTRY OF HEALTH Project Name: KENYA: Health Sector Support Project (IISSF) Implementing Entity: MOH PROJECT GRANT/CREDIT NUMBER: CR NO: 4771-KE & TF - 16027 ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2018 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 CONTENTS PAGE 1. PROJECT INFORMATION AND OVERALL PERFORMANCE............................................................i 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES*******SI****IL*I*TI***S..**....................... v 3. REPORT OF THE INDEPENDENT AUDITORS ON THE KENYA HEALTH SECTOR SUPPORT P R O JE C T - (H S SF ) ........................................................................-...-....-.-...-....--...................................... vi 4. STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30TH JUNE 2018.........1 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30TH JUNE 208 ..................... 2 6. STATEMENT OF CASHFLOW FOR THE YEAR ENDED 30TH JUNE 2018........................................3 7. STATEMENT OF COMPARATIVE BUDGET AND ACTUAL AMOUNTS........................................4 8. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2018 ..............5 9. PROGRESS ON FOLLOW UP OF AUDITOR RECOMMENDATIONS.............................................14 ANNEX I - VARIANCE EXPLANATIONS - COMPARATIVE BUDGET AND ACTUAL AMOUNTS 15 ANNEX 2A - ANALYSIS OF PENDING BILLS............................*.......................................................... 16 ANNEX 2B - ANALYSIS OF PENDING STAFF BILLS........................................17 . ..........................17 ANNEX 2C - ANALYSIS OF OTHER PENDING PAYABLES...............................................................18 ANNEX 3 - SUMMARY OF FIXED ASSET REGISTER.......................................................................19 KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 1. PROJECT INFORMATION AND OVERALL PERFORMANCE 1.1 Name and registered office Name: The Kenya Health Sector Support Project - HSSF SECRETARIAT. Objective The key objective of the project is to improve the key delivery of health care services and em- power rural communities to take charge of improving their health. Address: The project headquarters offices are Nairobi (city), Nairobi County, Kenya. The address of its registered office is: Ministry of Health P.O. Box 300 16-00100 Nairobi. 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, 3and Sub District Hospitals. Contacts: The following are the project contacts Telephone: (254) -20-2717077 E-mail: PS @health.go.ke Website: www.go.ke 1.2 Project Information Project Start Date: The project start date is 30/09/20 10 Project End Date: The project end date is 30/06/2018 Project Manager: The project manager is Dr David Kariuki Project Sponsor: The project sponsor is -Dr. Gandhai N.V. Raina 1.3 Project Overview Line Ministry/State De- partment of the project The project is under the supervision of the Ministry of Health. Project Number CR - 4771 - KE & TF -16027-KE 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 Achievement of strate- The project management aims to achieve the goals through the following gic goals means: (i) By improving health services and strengthening systems. (ii) Providing funds to NHIF to pay for the poor. Other important back- The project operates within a sector wide approach. The foundation is ground information of laid down in the National Health Sector Strategic Plan 2005-2012. the project KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 1.4 Bankers The following are the bankers for the current year: 1. CENTRAL BANK OF KENYA - (PROJECT ACCOUNT) P.O BOX 600000 - 0200 Nairobi II. COOPERATIVE BANK - DEPOSIT ACCOUNT Ukulima Cooperative P.O. Box 74956-00100 Nairobi 1.5 Auditors The project is audited by the: Auditor - General P.O Box 30084 - 00100 Nairobi. 1.6 Roles and Responsibilities List the different people who will be working on the project. This list would include the project manager and all the key stakeholders who will be involved with the project. Also, record their role, their positions, and their contact information. Names Title designation Key qualification Responsibilities Dr. David Kariuki Head, Directorate of MB chB, Mmed Project oversight and overall policy, planning and coordination of activities of Health care Financ- the Directorate and Project ing. Coordinator Alice Olango Project Accountant B.com, CPA(K) Preparation of Financial re- ports as required from time to time e.g. Bank reconciliation, exchequer requisition, prepa- ration of project F/S, Kevin Ogollah Accountant CPA II Preparation of Quarterly re- ports e.g. (Interim Financial Report) ,Bank reconciliations, Aulgah Achieng Accountant CPA II Voucher preparation, process- ing and filing. Note: The Project operates within the MOH structures and systems and therefore involves multiple parties beyond the names provided above. ii KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 1.7 Funding summary The Project is for duration of 8 years from 2010 to 2018 with an approved budget of Usd 143.1 million equiva- lent to Kshs.12,163 million as highlighted in the table below for the Bank. Other Partners are Danida and GOK whose contribution is given at the budgeting period. Below is the funding summary: Source of funds Donor Commitment- Amount received to date - (30 June, Undrawn balance to date 2018) (301h June 2018) Donor currency Kshs Donor currency Kshs Donor currency Ksks (A) (A') (B) (B') (A) - (B) (A9-(B') (i) Miscellaneous Receipts Miscellaneous Receipts 1,458,469,136 (ii) Loan IDA- International Development Agency. 4,468,802,793 (iii) Counterpart funds Government of Kenya - - - -.-__ ... ,, 2,767,002,150 T t . al 8,694,274,079 iii KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 1.8 Summary of Overall Project Performance: - The Project was able to achieve the targeted objectives as they were set in the work plan of 2017/2018. 1.9 Summary ofProject Compliance: - The project complied with applicable laws and regulations, and essential external financing agree- ments/covenants and this helped us to achieve the objectives set. iv KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 2. STATEMENT OF PROJECT MANAGEMENT RESPONSIBILITIES The Principal Secretary for the Ministry of Health and the Project Coordinator for KHSSP 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, 2018. This responsibility includes: (i) Maintaining adequate financial management arrangement and ensuring that these continue to be effective throughout the reporting period; (ii) Maintaining proper accounting records, which disclose with reasonable accuracy at any time the financial position of the Project; (iii) Designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of the financial statement, and ensuring that they are free from material misstatements, whether due to error or fraud; (iv) Safeguarding the assets of the Project; (v) Selecting and applying appropriate accounting policies; and (vi) Making accounting estimates that are reasonable in the circumstances. The Principal Secretary for the Ministry of Health and the Project Coordinator for KHSSP 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 KHSSP 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, 2018, and of the Project's financial position as at that date. The Principal Secretary for Ministry of Health and the Project Coordinator for KHSSP & HSSP III 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 KHSSP 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 KHSSP onSo bv mrv 2018 and signed by them. Mr. Peter K. Tum OG Dr. David ICarliki Principal Secretary Project Coordinator V 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 AUDITOR-GENERAL ON HEALTH SECTOR SUPPORT PROJECT - HEALTH SECTOR SERVICES FUND (HSSF) GRANT NO.4771-KE AND TF-16027 FOR THE YEAR ENDED 30 JUNE 2018 - MINISTRY OF HEALTH REPORT ON THE FINANCIAL STATEMENTS Disclaimer of Opinion I have audited the accompanying financial statements of Health Sector Support Project - Health Sector Services Fund (HSSF) set out on pages 1 to 19, which comprise the statement of financial assets and liabilities as at 30 June 2018, and the statement of receipts and payments, statement of cash flows and statement of comparative budget and actual amounts and the 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 of Kenya and Section 35 of the Public Audit Act, 2015 and the Grant Agreement No. 4771-KE and TF-16027 dated 21 January 2014 between International Development Association (IDA) and the Republic of Kenya. I do not express an opinion on the accompanying financial statements. Because of the significance of the matters described in the Basis for Disclaimer of Opinion section of my report, I have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements. Further, as required by Article 229(6) of the Constitution, I have not been able to obtain sufficient appropriate audit evidence to confirm that public money has been applied lawfully and in an effective way. Basis for Disclaimer of Opinion Unsupported Cash Balances The statement of financial assets and liabilities reflects bank balance of Kshs.1,029,248,879 as at 30 June 2018. Included in this balance is Kshs.657,875,266 in respect of bank balances from forty seven (47) counties that were not supported with bank confirmation certificates, bank reconciliation statements and cash books. Consequently, the validity and accuracy of the cash and cash equivalent balance of Kshs.1,029,248,879 as at 30 June 2018 could not be confirmed. Report of the Auditor-General on the Financial Statements of Health Sector Support Project - Health Sector Services Fund (HSSF) Grant No.4771-KE and TF-16027/br the year ended 30 June 2018 - Ministy of Health Promoting Accountability in the Public Sector REPORT ON COMPLIANCE WITH LAWFULNESS AND EFFECTIVENESS IN USE OF PUBLIC MONEY Conclusion As required by Article 229(6) of the Constitution, I have not been able to obtain sufficient appropriate audit evidence to confirm that public resources have been applied lawfully and in an effective way. REPORT ON INTERNAL CONTROLS EFFECTIVENESS, GOVERNANCE AND RISK MANAGEMENT SYSTEMS Conclusion As required by Section 7 (1) (a) of the Public Audit Act, 2015, I have not been able to obtain sufficient appropriate audit evidence to confirm that internal controls, risk management and overall governance were effective. Responsibilities of Management and Those Charged with Governance Management is responsible for the preparation and fair presentation of these financial statements in accordance with International Public Sector Accounting Standards (Cash Basis) and for 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 sustain services, disclosing as applicable matters related to sustainability of services and using the applicable basis of accounting unless the management either intends to cease operations, or have no realistic alternative but to do so. Management is also responsible for the submission of the financial statements to the Auditor-General in accordance with the provisions of Section 47 of the Public Audit Act, 2015. Those charged with governance are responsible for overseeing the Project's financial reporting process. Auditor-General's Responsibilities for the Audit The audit objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion in accordance with the provisions of Section 48 of the Public Audit Act, 2015 and submit the audit report in compliance with Article 229(7) of the Constitution. Report of the Auditor-General on the Financial Statements of Health Sector Support Project - Health Sector Services Fund (HSSF) Grant No.4771-KE and TF-16027for the year ended 30 June 2018 - Alinistiy of Health 2 However, because of the matter described in the Basis for Disclaimer of Opinion section of my report, I was not able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion on these financial statements. I am independent of Health Sector Support Project - Health Sector Services Fund (HSSF) in accordance with ISSAI 30 on Code of Ethics. I have fulfilled other ethical responsibilities in accordance with the ISSAl and in accordance with other ethical requirements applicable to performing audits of financial statements in Kenya. FCPA Edward R. 0. Ouko, CBS AUDITOR-GENERAL Nairobi 11 December 2018 Report of the Auditor-General on the Financial Statements of Health Sector Support Project - Health Sector Services Fund (HSSF) Grant No.-4771-KE and TF-16027 fbr the year ended 30 June 2018 - Ministly of Health KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30TH JUNE 2018 2018 2017 Receipts and Receipts and Payments Receipts and Payments payments made by payments made by controlled by third par- controlled by third Cumulative Notes the entity ties the entity parties to date Kshs Kshs Kshs Kshs Kshs RECEIPTS Transfer from Govern- ment entities 8.2 2,767,002,150 Loan from external de- velopment partners 8.3 332,574,700 556,000,000 4,468,802,793 Miscellaneous receipts 8.4 - 1,458,469,136 Total receipts 332,574,700 556,000,000 8,694,274,079 PAYMENTS Compensation of em- ployees 8.5 - 1,671,781,414 Purchase of goods and services 8.6 2,936,268,128 Acquisition of non- financial assets 8.7 - 177,520,945 Transfers to other gov- ernment entities 8.8 597,039,961 508,245,204 2,879,454,714 TOTAL PAYMENTS 597,039,961 508,245,204 7,665,025,201 SURPLUS/DEFICIT FOR THE YEAR (264,465,261) 47,754,796 1,029,248879 The accounting policies and explanatory notes to these financial statements are an integral part of the financial statements. Mr. Peter K. Tum Dr. David Kariuki Alice Olango Principal Secretary Project Coordinator Project Accountant ICPAK NUMBER: Date Date Date 1 .KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 5. STATEMENT OF FINANCIAL ASSETS AND LIABILITIES AS AT 30TH JUNE 2018 Notes 2018 2017 Kshs Kshs FINANCIAL ASSETS Cash and Cash Equiva- lents Bank Balances 8.9A 1,029,248,879 1,293,714,139 TOTAL FINANCIAL AS- SETS 1,029,248,879 1,293,714,139 TOTAL FINANCIAL AS- SETS 1,029,248,879 1,293,714,139 REPRESENTED BY: Fund Balance b/fwd 8.9 1,293,714,139 1,245,959,343 Surplus/Deficit for the year (264,465,261) 47,754,796 Prior year adjustments NET FINANCIAL POSI- TION 1,029,248,879 1,293,714,139 The accounting policies and explanatory notes to these financial statements form an integral part of the financial state- ments. The financial statements were approved onM = -rQ-V 2018 and signed by: Mr. Peter K. Turn Dr. David Kariuki Alice Olanqo Principal Secretary Project Coordinator Project Accountant ICPAK NUMBER: Date Date Date 2 KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 6. STATEMENT OF CASHFLOW FOR THE YEAR ENDED 30TH JUNE 2018 2017-2018 2016-2017 Notes Kshs Kshs Receipts for operating in- come Transfer from Government entities 8.2 Miscellaneous receipts 8.4 Payments for operating expenses Purchase of goods and ser- vices 8.6 Transfers to other govern- ment entities 8.8 597,039,961 508,245,204 Adjustments during the year 5, 2 Net cash flow from operat- ing activities (597,039,961) (508,245,204) CASHFLOW FROM BORROWING ACTIVI- TIES Loan from external devel- opment partners 8.3 332,574,700 556,000,000 Net cash flow from financ- ing activities 332,574,700 556,000,000 NET INCREASE IN CASH AND CASH EQUIVALENT Cash and cash equivalent (264,465,261) 47,754,796 at BEGINNING of the year Cash and cash equivalent 1,293,714,139 1,245,959,343 at END of the year 1,029,248,879 1,293,714,139 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. 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J� 4) � N р, С о ti � N +� � °� � � � � �с � -°о° и о, +; � о �' �, �+ � .� й °' � С °� � � � � д � ° с ., '„ °G Е"� aCi С � v L С7 пf L � ���" W � � N �"' и � v ,ь.и+ t'- С�' � � � � С � +-' � ..� С С F L �� С.'��+ W �у о Ш � �у qjj о � � ,� � С и �� F' � � `� a�i С ; .� .� ° � L `л ` w� Q ш х � 0; С� L � -С � � р+1v (-+ �у •у й � с� °� � и w д" Е-� у О. и а о�'i Го `�' � � � сСа � � > С � `w° �°�' °" с а� ч�^ч r а � F-� .-а � F а Q� F-� Н z ,� а С А KENYA HEALTHSECTOR SUPPORTPROJECT- HSSF Reports and Financial Statements For thefinancialyear ended June 30, 2018 8. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH JUNE, 2018 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 Ac- counting 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 Ac- counting 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 ac- counts. The cash basis of accounting recognizes transactions and events only when cash is received or paid out by the Project. 1. Recognition of revenue and expenses The Project recognizes 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 recognizes all expenses when the event occurs and the related cash has actually been paid out by the Project. H. In-kind donations In-kind donations are contributions 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 of in-kind donations can be reliably determined, the Project includes such value in the statement of receipts and payments both as revenue and as an expense in equal and opposite amounts; otherwise, the donation is not rec- orded. III. 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 authorized 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- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 IV. Pending bills Pending bills consist of unpaid liabilities at the end of 30th June, 2018 arising from contracted goods or services during 30th June, 2018 or in past. As pending bills do not involve the payment of cash in the reporting period, they are simply disclosed as an Annex to the financial statements. 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. V. 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 Na- tional 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 finan- cial statements. VI. 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 30th June, 2018 are con- verted into the functional currency using the exchange rates prevailing at the dates of the transactions. Any for- eign exchange gains and losses resulting from the settlement of such transactions and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the statements of receipts and payments. VII. Comparative figures Where necessary comparative figures for the previous financial year have been amended or reconfigured to con- form to the required changes in financial statement presentation. VIII. Subsequent events There have been no events subsequent to the financial year end with a significant impact on the financial state- ments for the year ended June 30, 2018. 6 KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 o.2 Receipts from Government of Kenya These represent counterpart funding and other receipts from government as follows: 2017/18 2016/17 Cumulative Kshs Kshs to-date Counterpart funding through Ministry of Health Cumulative Bal B/f Counterpart funds Quarter 1 279,002,0 Q- 88,000,000 Counterpart funds Quarter 2 - 610,000,000 Counterpart funds Quarter 3 - 350,000,000 Counterpart funds Quarter 4 1,440,000,000 2,767,002,150 7 一 KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For thefinancialyear ended June 30, 2018 8.4 Miscellaneous Receipts Receipts Receipts controlled controlled by the entity by third Cumulati in Cash parties FY 2017/18 FY 2016/17 to- date Kshs Kshs Kshs Kshs Cumulative Bal- ance B/f 1,458,469,136 1,458,469,136 8.5 Compensation of Employees Receipts Receipts controlled controlled by the entity by third Cumulath, in Cash parties FY 2017/18 FY 2016/17 to- date Kshs Kshs Kshs Kshs Basic wages of temporary em- ployees 1,671,781,715 1,671,781,715 9 KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 8.6 Purchase of Goods and Services 2017/18 2016/17 Cumulative Kshs Kshs to-date Utilities, supplies and services - 189,910,868 Communication, supplies and services - 91,891,356 Domestic travel and subsistence - 881,020,127 Printing, advertising and - 172,332,118 - information supplies & services Training expenses - 48,385,456 Hospitality supplies and services - 262,615,117 Specialised materials and services - 643,857,768 Other operating expenses 786,430,774 Routine maintenance - vehicles and other transport equipment - 59,127,758 Routine maintenance 308,941,990 - other assets 10444,513332 10 KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 8.7 Acquisition of Non-Financial Assets 2017/18 2016/17 Cumulative Kshs Kshs to-date Construction of civil works - 78,620,559 Purchase of vehicles & other transport equipment . Purchase of office furniture & general equipment - 38,734,029 Purchase of specialized plant, equipment and ma- chinery - 60,166,357 -- 177,520,945 8.8 Transfers to other government entities During the 12 months to 30 June 2017, we transferred funds to reporting government entities as shown below: Payments Payments Cumulative made by made by Financial Financial To date the Entity third Year Year parties 2017/18 2016/17 in Cash Kshs Kshs Kshs Kshs Transfers to County Gov- ernment enti- ties 22 Counties 489,464,997 47 Counties 561,334,348 MIN OF HEALTH 215,125,000 21 counties 597,039,961 597,039,961 508,245,204 1,105,285,165 TOTAL 597,039,961 - 597,039,961 508,245,204 2,879,454,714 Kshs. 597,039,961 was transfer to the county revenue funds in the accordance with the county allocation of revenue act 2016 in the financial year 2017/18. 11 KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 8.9 Cash and Cash Equivalents C/Fwd. 2017/18 2016/17 Kshs Kshs Bank accounts (Note 12A) 1,029,248,879 1,293,714,139 Total 1,09,248,879 1,293,714,139 2017/18 2016/17 Kshs Kshs 8.9A Bank Accounts Local Currency Accounts Central Bank of Kenya [A/c No:1000187131] 371,373,613 635,838,873 Others (KCB, Coop, NBK, Equity, First Community, Family Bank & Consoli- dated Bank) 657,875,266 657,875,266 Total local currency balances 1,029,248,879 1 ,2 9 3 ,7 1 4 ,1 3 9 Total bank account balances 1,029,248,879 1,293,714,139 12 KENYA HEALTH SECTOR SUPPORT PROJECT- HSSF Reports and Financial Statements For the financial year ended June 30, 2018 Special Deposit Accounts The balances in the Project's Special Deposit Account(s) as at 30th June 2018 are not included in the Statement of Financial Assets since they are below the line items and are yet to be drawn into the Exchequer Account as a voted provision. Below is the Special Deposit Account (SDA) movement schedule, which shows the flow of funds that were voted in the year. These funds have been reported as loans/grants received in the year un- der the Statement of Receipts and Payments. Special Deposit Accounts Movement Schedule 2017/18 2016/17 KShs KShs (i) A/C Name [A/c No 021201343378001 Opening balance 12,117,332.69 xxx Total amount deposited in the account Total amount withdrawn (as per Statement of Receipts & Payments) 12,117,332.69 xxx Closing balance (as per SDA bank account reconciliation attached) XXX (ii) A/c Name [A/c No02120134337800J Opening balance (as per the SDA reconciliation) 12,117,332.69 xxx Total amount deposited in the account Total amount withdrawn (as per Statement of Receipts & Payments) 12,117,332.69 xxx Closing balance (as per SDA bank account reconciliation attached) 100 XXX The Special Deposit Account(s) reconciliation statement(s) has (have) been attached as Appendix iv support these closing balances. 13 〕〕汗‘〕 .� °� � � �. �, `� ч° � � � � �� �� � � о � о � � �N �о и �у О р � � .ьИ.+ .�'.. � ' О N С •� �' ,sj �' � � •� � � � ; � � � � о'w � оч� :. � р i � � � � \ ~ Е1 О С� \ О \ ° ,.!� � о i� � � � О ' О i _� � � � �О � р U .С � .� N N .. � V bA � i" �1� И и 'д� �t � "'� � � V ^' �,,,,� z ��А � � � �� F� � � ° ' о � .-. ,.., � О � О � 0�1^ � д' et О� Q� � � Сб .Q И lГ? 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