republic of zambia - world bank...lusaka p114949 zambia water resources development project (ida...

REPUBLIC OF ZAMBIA

MINISTRY OF WATER DEVELOPMENT,SANITATION AND ENVIRONMENT PROTECTION

ZAMBIA WATER RESOURCES DEVELOPMENTPROJECT

FINANCIAL STATEMENTSFor the year ended 3 1 st December, 2016

THE AUDITOR GENERALP.O. BOX 50071

LUSAKA - ZAMBIA

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All communications should be addressed In reply please quotePermanent SecretaryTelephone: (260-211) 235359 No... ......Facsmile: (260-211) 230468

REPUBLIC OF ZAMBIAMINISTRY OF WATER DEVELOPMENT, SANITATION AND ENVIRONMENTAL PROTECTION

OFFICE OF THE PERMANENT SECRETARYP.O. BOX 36079

LUSAKA2 7 th June 2017

The Country Manager

Zambia World Bank Country OfficeP.O Box 35410

LUSAKA

P114949 ZAMBIA WATER RESOURCES DEVELOPMENT PROJECT (IDA 52390)-AUDITED FINANCIAL STATEMENTS FOR I JANUARY 2016 -DECEMBER 31,2016

1 am pleased to submit the 2016 Zambia Water Resources Development Project AuditedFinancial Statements and the attendant Management Letter for your consideration and record.

Ihe Ministry appreciates the UsUal support given to the Project Management Team by theCountry Management Team in realizing the objectives of the Water Resources DevelopmentProject.

Eng. Kenneth NyunduACTING DIRECTOR

DEPARTMENT OF WATER RESOURCES DEVELOPMENTFOR] PERMANENT SECRETARY

MINISTRY OF WATER DEVELOPMENT, SANITATION AND ENVIRONMENTALPROTECTION

M IN ISTRY WATER DEVE LOPMENT, SANITATION AND

ENVIRONMENTAL PROTECTION

ZAMBIA WATER RESOURCES DEVELOPMENT PROJECT

Statement of Sources and Utilisation of Funds

For the year ended 31 December 2016

Contents Page

Statement of responsibilities

Report of the Auditor 2-4

Statement of Sources and Utilization ofFunds 5

Notes to the Statement of Sources and Utilization of Funds 6 - 19

Appendix I -Schedule of Assets 20-37

MINISTRY OF WATER DEVELOPMENT, SANITATION AND ENVIRONMENTALPROTECTIONZAMBIA WATER RESOURCES DEVELOPMENT PROJECTStatement of Sources and Utilization of FundsFor the year ended 31 December 2016

STATEMENT OF MANAGEMENT RESPONSIBILTIES

Management of the Zambia Water Resources Development Project is responsible for the

preparation of financial statements for each financial year which gives a true and fair view of the

state of affairs of the project and of the excess or deficit for the period. In preparing financial

statements, management select suitable accounting policies and then apply them consistently,

making judgement and estimates that are reasonable and prudent.

Management of the project is responsible for the keeping of proper accounting records which

disclose with reasonable accuracy at any time the financial position of the project and ensure that

the financial statements comply with the relevant laws and agreements with the World Bank.

Management is also responsible for safeguarding the assets of the project and hence for taking

reasonable steps for the prevention and detection of fraud and other irregularities.

The receipts and payments account is drawn up in accordance with International Public Sector

Accounting Standards (IPSAS) and Project regulations. There are reasonable grounds to believe that

the project will be able to pay its debt as and when they fall due. The accounting records and other

relevant documents and registers required by the Financing Agreements have been properly kept

in accordance with the Financing Agreement.

Management confirms that in their opinion, the statement of Sources and Utilization of Funds are

drawn up so as to give a true and fair view of the cash position of the project for the period ended

31' December 2016 and also that the World Bank funds have been expended for intended purposes

as required by the Project Implementation Manual.

Signed on: ..............

Dr. Bishop Ed Chomba Flora. S. Si umbaPermanent Secretary, Ministry of Water Projec anager

Development, Sanitation and Environmental Protection Water Resources DevelopmentProject

1

OFFICE OF THE AUDITOR GENERAL

INDEPENDENT AUDITOR'S REPORT STAND No.7"sHAILE SELASSIE AVENUE,

LONGACRESP.0 BOX 50071LISACA. ZAlMBIA

E-mail: auditorplgaf.gov.zmWebsi(e:mw.ago.gov.zmTelephone: +260252611/252771

To the Permanent Secretary Ministry of Water Development, Sanitation and Environmental Protection

Report on the Audit of the Financial Statements

Opinion

I have audited the financial statements of the Zambia Water Resources Development Project, which comprise

the statement of sources and utilisation of funds for the year ended 31" December 2016, and notes to the

financial statements, including a summary of significant accounting policies as set out on pages 5 to 19.

In my opinion, the accompanying financial statements of the Zambia Water Resources Development Project

are prepared, in all material respects, in accordance with International Public Sector Accounting Standards

(lPSASs) Cash Basis of Accounting and the Financing Agreement between World Bank and the Republic

of Zambia.

Basis for Opinion

1 conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAis).

My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit

of the Financial Statements section of my report. I am independent of the Zambia Water Resources

Development Project in accordance with the International Organisation of Supreme Audit Institutions

(INTOSAI) Code of Ethics together with the ethical requirements that are relevant to my audit of the

financial statements in Zambia, and I have fulfilled my other ethical responsibilities in accordance with these

requirements and the INTOSAL Code. I believe that the audit evidence I have obtained is sufficient and

appropriate to provide a basis for my opinion.

Responsibilities of Management and Those Charged with Governance for the Financial Statements

Management is responsible for the preparation and fair presentation of the financial statements in accordance

with International Public Sector Accounting Standards (IPSASs) Cash Basis of Accounting and the

Financing Agreement between the World Bank and the Republic of Zambia, 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. Those charged with governance are responsible For

overseeing the Project's financial reporting process.

2

OFFICE OF THE AUDITOR GENERAL

Auditor's Responsibilities for the Audit of the Financial Statements

My 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. 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 inufluence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional

scepticism throughout the audit. I also:

* ]dentify 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, but not for the purpose of expressing an opinion 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 management.

* Conclude on the appropriateness of 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 as a going concern. If I conclude that

a material uncertainty exists, I am required to draw attention in my auditor's report to the related

disclosures in the 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 auditor's report. However,

future events or conditions may cause the project to cease to continue as a going concern.

* 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.

I communicate with those charged with governance regarding, among other matters, the planned scope and

timing of the audit and significant audit findings, including any significant deficiencies in internal control

that I identify during ry audit. I also provide those charged with governance 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.

3

Report on Other Legal and Regulatory Requirements

In my Opinion, the Financial Statements of the Zambia Water Resources Development Project as at 3 1

December, 2016 have been properly prepared in accordance with World Bank Rules and Procedures.

REPUBLIC OF ZAMBIAOFFICE OF THE AUDITOR GENERAl.

2FEJU 2017Ron M. Mwambwa, FCAM, FZICA, CGMA, MSc, CFE AUDITOq GENERALACTING AUDITOR GENERAL PO. SAKA.OFFICE OF THE AUDITOR GENERAL

4

MINISTRY OF WATER DEVELOPMENT, SANITATION ANDENVIRONMENTAL PROTECTIONZAMBIA WATER RESOURCES DEVELOPMENT PROJECTStatement of Sources and Utilization of Fundsfor the year ended 31 December 2016

2015 Restated

3 1st December 31st DecemberSO iCES OF F UNDS NOTES 2016 2016 2015 2015

'SS 7M W USS ZNMW

Balance b f 1613.588.92 27,381.054,37 4,279.148.39 34.686,862.99

Receipts fRom World Ban 5, 6,641.896.83 67.355,442,59 2.502.371 63 16.522.903.59Direct Payments 51 2,470.177,82 27.528.77314 815,619,20 5,182.770.54Other Receipts it 24,606.10 243000.00 28,154.83 208830,00Total Funds Received 12,750,269.67 122,508,270.10 7,625,294.05 56,601,367.22

FTIUSATION OF FL NDS

Water Resources Mg( i,2.1 1.437,060.62 14.593,582.82 1,034.054.14 7.914.638.99

Water Resources Deu 5.2.2 6.433,814.72 66,025,427.51 1.203,649.50 8,607.814.25

Institutional Support 52.3 1.428.166.87 12,766.759.01 1.774.001.49 12.697.859.619,299,042.21 93,385,769.34 4,011,705.13 29,220,312.85

TotaI funds un utilised 3,451,227.46 29,122,500.76 3,613,588.92 27,381,054.37

Bank and cash balances: 52.4 3,447,919.40 29,122,500.76 3,613,642.16 27,381,054.37

This Statement of Sources and Utilization of Funds was approved by the Ministry of WaterDevelopment, Sanitation and Environmental Protection on 2017 and wereon its behalf by:

Dr. Bishop EdLlToIba Flor Si ubaPermanent Secretary, Ministry of Water Projct nagerDevelopment. Sanitation and Environmental Protection Water Resources Development

Project

(The no/es on pages 6 to 19 fom par of these financial state me nis)

5


1. Background

The Government of the Republic of Zambia and the International Development Association(IDA) of the World Bank Group signed an agreement on the 15'11 June 2012 to implement theZambia Water Resources Development Project at a loan of US$ 50,000,000. Under theagreement, the World Bank agreed to extend an advance for the Preparation Facility in anamount not to exceed two million nine hundred ninety five thousand United States Dollars(US$ 2,995,000) on the terms and conditions as stipulated in the agreement. The advance wasmeant to assist in financing activities designed to support the implementation of an integratedframework for Water Resources Management that promotes infrastructure development insupport of economic growth, poverty reduction and climate resilience. The preparatory phasewas to last for a period June 20 12 to April 2013 while the Project implementation phase coversthe period 24'1 December 2013 to 30t" November 2018.

The objective of the Water Resources Development Project is to support the implementationof an integrated framework for the development and management of water resources inZambia.

The Project consists of the following components and the cumulative expenditure from 2411December 2013 to 31" December 2016 is as follows:

uSI000 US$,000 US$'000Water Resources Management 8,000.00 3,141.95 4,858.05 39%Water Resources Development 30,000-00 7,700.54 22,299,46 26%Institutional Support 12,000.00 5,197.22 6,802.78 43%TOTAL 50,000.00 16,039.71 33,960.29 32%

6


2. Principal Activities

The purpose of the agreement was to ensure that Zambia's water resources were effectivelydeveloped and efficiently managed to contribute to poverty reduction through increased accessto safe water and sanitation and increased access to food security for low income rural andurban people. The objective of the project was the establishment and operationalization ofinstitutional frameworks that will facilitate sustainable integrated management of waterresources at national and local level and the supporting of economic growth and improvinglivelihoods. The activities for which the advance was provided consist of the following:

i) Preparation of an environmental and social management framework for the small scalewater resources infrastructure to be supported by the Project.

ii) Preparation and piloting of guidelines for the construction and rehabilitation of smallwater resources infrastructure development;

iii) Preparation of an environmental and social impact assessment for all structures relatedto the Project, including a resettlement action plan;

iv) Update of the existing Dam Development Master Plan;v) Design and piloting of an integrated water resources information and allocation system:vi) 1-liring of individual consultants, including procurement and other staff as may be

required to support the preparation on the Project including procurement and other staffas may be required to support;

vii) The preparation of the Project including the implementation manual,vili) Carrying out training based on a training plan approved by the Water Bank; andix) Institutional support activities.

3. Significant Accounting Policies

The significant accounting policies adopted in the preparation of these financial statements andapplied in all material respects are set out below:

i) Basis of financial statements presentation

The financial statements have been prepared on a cash basis under the Historical CostConvention and in accordance with International Public Sector Accounting Standards(IPSAS). Under the cash basis of accounting, transactions are recognized when cash orits equivalent is received or paid and not when the transaction occurs.

ii) Revenue recognition

Revenues represent the funding provided by the International Development Association(World Bank) under the Zambia Water Resources Development. All revenues arerecognized in the Financial statements upon being received.

7


iii) Expenditure

Expenditure is accounted for on a cash basis, meaning that expenditure is recognizedwhen paid.

(iv). Capital expenditure

Items of capital nature are expensed at the time of acquisition. However, amemorandum of fixed assets register is maintained to provide a record of assetsacquired from project funds.

(v) Foreign Currencies

Transactions in foreign currencies are translated at the foreign exchange ruling rate atthe date of the transactions. Foreign currency transactions and transfers to the Projectoperating account for local payments are converted at the rate ruling on the day of thetransaction. The Project uses a FIFO method to convert local payments into US$equivalent.

4. Subsequent events

There were no material subsequent events after the end of the year, which requireadjustments to. or disclosure in the financial statement

8


5. Performance Highlights for the year ended 31st December, 2016

5.1 Income

2016 2015Withdrawal ZMW

Application No. USS Equivalent US$ ZMW EquivalentZWP-017 122,800.28 913,420.48 207,420.48 1.539.451.61ZWP-019 652,145.84 8,113,693.14 1.053,446.52 7,354,748.10ZWP-020 591,687.40 3,974,288.80 285,136.25 1,628,614.81ZWP-022 221.276.88 2,634.699.23 179,415.24 1,270,115.16ZWP-23 395.107.09 4,547,261.40 250,331.57 1,535,444.63ZWP-024 150.187.04 1.642,489.12 419,800.90 2,564,886.43ZWP-025 239.809.58 2,997,269.62 106,820.67 629,642.85ZWP-026 1,389.815.57 13.948,259.45ZWP-028 1,151,685.69 11.528,896.11ZWP-029 155,191.38 1,633,653. 11ZWP-030 605.934.19 6.073,157.05ZWP-031 556.341.48 5,290,940.96ZWP-032 409.914.41 4,057,414.12Sub total 6,641,896.83 67,355,442.59 2,502,371.63 16,522,903.59Direct Payment 1,959,866.79 22,156,882.02 464,835.20 2,953,748.79Direct Payment 510.311.03 5,371.891.12 350,784.00 2,229,021.85Sub total 2,470,177.82 27,528,773.14 815,619.20 5,182,770.64Total IDAdisbursements 9,112,074.65 94,884,215.73 3,317,990.83 21,705,674.23Other Receipts 24,606.10 243,000.00 28,154.83 208,830.00

FGran Total 9,136,680.75 95,127,215.73 3,346,145.66 21,914,504.23

Total IDA funding received during the period under review amounted toUS$9,112,074.65 (2015 Restated: US$ 3.317,990.83). out of which USS2,470,177.82(2015 Restated: US$ 815,619.20) were in form of direct payments. TheKwacha equivalent of receipts were ZMW 94,864,215.73 (2015 Restated: ZMW21.705,674.23). Of the total Kwacha amount of ZMW 94,864,215.73, ZMW67,355,422.59 (2015 Restated: ZMW 16,522.903.59) was received by way ofsubmission of statements of expenditure (SOEs) to IDA while ZMW 27,528,773.14(2015 Restated: ZMW 5,182,770.64) were direct payments made by IDA to varioussuppliers of goods and services on behalf of the Project.

9


The direct payments amounting to US$ 815,619.20 (ZMW 5,182,770.64) which were omittedin the 2015 financial statements have since been included resulting into the restatement of theaccounts for the year in question as per table 5.1 above.

The other receipts in 20 15 closing balance was due to Ministry credits amounting to ZMW208,830 (US$ 28,154.83) on the mirror account held at Cavmont Bank.

In addition, there were insurance claim receipts for the accident project vehicle made in the2016 Financial year amounting to ZMW 243,000 (US$ 24,606. 10) which were also includedin the adjustment of the closing balance for the financial year under review.

Total cumulative receipts from 2 4th December. 2013 to 3 Is December 2016 amounted to USS19,431, 529.76 (ZMW 166,847,996.86), representing a 39% disbursement rate.

5.2 Expenditure

The total expenditure for the period was US$ 9,299,042.21(20 15 Restated:US$4,01 1.705) against a budget of US 15,356,593, representing a budget performance rateof 61%. The Kwacha equivalent of the expenditure was ZMW93,385,769.34 (2015 Restated:ZMW 29,220,312.85).

The Project cumulative expenditure as of 3 1st December 2016 was US$ 16, 039,702.61 againstUS$50,000,000 signed for loan, representing a budget execution rate of 32%. As of 3 1 stDecember. 2016, the Project live had covered 36 months out of the total of 60 months.

10

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Funds on this component are meant to cater for activities rendering support to the Project suchas the setting up of institutions established under the Water Resources Management Act,recruitment of in dividual consultants, capacity building and project coordination andmanagement.

Actual expenditure for the period was US$ 1,428,166.87 (2015 Restated: US$ 1,774,001.49)against a budgetary provision of US$ 1,722,045, representing a budget execution rate of 83%.The Kwacha equivalent of expenditure was ZMW 12,770,734.81 (2015 Restated: ZMW12,697,859.61).

5.2.4 Bank and Cash balances reconciliation

Restated Restated31-Dec 31-Dec 31-Dec2016 2015 2014

Total funds unutilised USS USS SSas per Sources and Funds (SOLfUtilisation statement 3,451,227.46 3,613,588.92 4,279,148.39

Represented by:Balance in DesignatedAccount held in USS 1.361J839 1.205A03.91 1.703.032.28Balance in Kmacliaoperating Account 906.027.56 473.549.51 1,568.555.57Balance in KwachaMirror Account 323.042.55 14.009.64 42.790.16Balances in Provincial.WARMA and UNZA Accounts 857.365.33 1,920.679.10 964.823.61

Balance as per Bank Statements 3,447,919.40 3,613,642.16 4,279,201.62

Less: Ministry Payments 3.587.76(Inelligible Expenditure)

Expenditure Overcast (2797)

Rounding otTadjustment (53.24) (53.23)

Balance as per SoUf 3,451,227.46 3,613,588.92 4,279,148.39

14


The other receipts in 2014 were in form of two cheques (Chq 432, ZMW 17,997 and Chq 700,ZM W 23,857) amounting to ZMW 41,854 (US$ 6,639.38) issued by a third party in favour ofthe Water Resources Management Authority (WARMA), but had been wrongly deposited intothe Kwacha mirror Account. The difference of US$ 53.23 was due to rounding off errors arisingfrom various replenishment applications.

The adjustment to the 2016 closing balance was as a result of ineligible payments, under theIDA financing agreement, amounting to ZMW 35,211 (US$3,587.76).

6. Cumulative Expenditure by Disbursement Category

Civil Works - - 3,048,106,62 3,048,1662Goods and Equipment 2,015,622,21 1995,325.23 3,664,970.91 7f675)918.35Training and Workshops 131,13931 607,515,20 966,211.54 1,704,866.05Consultancy and AuditServces 90,106.93 220,325,99 892,221,47 1,202,654.39Operating Costs 492,086.82 1,188,538.71 727,531.67 2X48,157.20Grand to total 2,728,955.27 4,011,705.13 9,299,042.21 16,039,702.61

is


7. Comparative Restated Sources and Utilization Funds Statements for the year ended 31

December 2014 and 2015

31st December 31st December

SOURCES OF FUNDS NOTES 2015 2015 2014 2014

US$ ZMW US$ ZMW

Balance b/f 4,279,148.39 34,686,862.99 -

Receipts from World Bank 2,502,371.63 16,522,903.59 7,001,464.28 50,258,106.85

Direct Payments 815,619.20 5,182,770.64

Other Receipts 28,154.83 208,830.00 6,639.38 41,854.00

Total funds available 7,625,294.05 56,601,367.23 7,008,103.66 50,299,960,85

UTILISATION OF FUNDSWater Resources Management 1,034,054.14 7,914,638.99 670,830.36 4,105,725.08

Water Resoucrces Devt 1,203,649.50 8,607,814.25 63,074.89 408,587.00

Institutional Support 1,774,001.49 12,697,859.61 1,995,050.02 11,098,785.78

Total funds utilised 4,011,705.13 29,220,312.85 2,728,955.27 15,613,097.86

Total funds unutilised 3,613,588.92 27,381,054.37 4,279,148.39 34,686,862.99

16


8. Restated Sources and Utilization of Funds Statement for the year ended 31 December2015

Original Restated Adjustment

(increase)/Decrease31st December

SOURCES OF FUNDS 2015 2015US$ US$ US$

Balance b/f 4,301,461.42 4,279,148.39 22,313.03Receipts from World Bank 2,502,371.63 2,502,371.63 -Direct Payments 815,619.20 (815,619.20)Other Receipts 28,154.83 (28,154.83)Total funds available 6,803,833.05 7,625,294.05 (821,461.00)

UTIUSATION OF FUNDSWater Resources Mgt 430,564.31 1,034,054.14 (603,489.83)

Water Resources Devt 1,201,92096 1,203,649.50 (1,728.54)

Institutional Support 1,480,487.54 1,774,001.49 (293,513.95)Total funds utilised 3,112,972.81 4,011,705.13 (898,732.32)

Total funds unutilised 3,690,860.24 3,613,588.92 77,271.32

The net increase of US$ 821,461 (ZMW 5,207,625.42) on the income side was due to theinclusion of direct payments of USS 815,619.20 (ZMW 5,182,770.64) and other receiptsamounting to US$ 28,154.83 (ZMW 208,830)which had been omitted in the 2015 auditedFinancial statements while the opening balance reduction of USS 22,313.03 was due toexchange differences between the exchange rate charged by Bank of Zambia (BOZ) on

17


transfers from the United States Dollar Designated Account (DA) to the BOZ Kwachaoperating Account and the rate charged by the Project on Kwacha payments.

The net increase of US$ 898,732.32 in expenditure was due to the inclusion of directpayments of USS 815,619.20 and exchange differences between the exchange ratecharged by Bank of Zambia (BOZ) on transfers from the United States Dollar DesignatedAccount (DA) to the BOZ Kwacha operating Account and the rate charged by the Projecton Kwacha payments.

9. Restated Sources and Utilization of Funds Statement for the year ended 3 1 December2014

Original Restated Adjustment

([ncrease)/Decreast31st December 31st DecemberSOURCES OF FUNDS 2014 2014 2014

USS USS us$

Balance tf-Receipts from World Bank 7,001,464.28 7,001,464.28Direcl PaymentsOther Receipts

6,639.38 (6,639.38)Total funds available 7,001,464.28 7,008,103.66 (6,639.38)

UTILISATION OF FUNDSWater Resources Managemen 588,287.29 670,830.36 (82,543.07)Water Resources Developmen 49,164.85 63,074.89 (13,910.04)

Institutiutonl SuppoI-t 2,062,550.72 1,995,050.02 67,500.70Total funds ui0sed 2,700,002.86 2,728,955.27 (28,952.41)Tota funds unuilised 4,301,461.42 4,279,148.39 22,313.03

The net increase of USS 28,952.41 in expenditure was due to exchange differences betweenthe exchange rate charged by Bank of Zambia (BOZ) on transfers from the United StatesDollar Designated Account (DA) to the BOZ Kwacha operating Account and the rate chargedby the Project on Kwacha payments. The Project had charged a higher rate than the BOZ rateat which funds were transferred to the Kwacha operating account. In addition, two chequesamounting to USS 6,639.38 (ZMW 41,854) in favour of the Water Resources ManagementAuthority (WAR MA) had been wrongly deposited into the Kwacha mirror Account and

18

MINISTRY OF WATER DEVELOPMENT, SANITATION AND

ENVIRONMENTAL PROTECTIONZAMBIA WATER RESOURCES DEVELOPMENT PROJECT

Statement of Sources and Utilization of Funds

for the year ended 31 December 2016

expenditure for the 2014 Accounting period was adjusted downwards with the same amount.

Hence, the net adjustment of US$ 22,313.03 on total Funds unutilised.

10. Restated Sources and Utilization of Funds statement for the year ended 31 December

2014 (Kwacha Equivalent)

31st December Adjustment/

SOURCES OF FUNDS 2014 2014 (Increase)/DecreaseZMW ZMW ZMW

Balance b/fReceipts from World Bank 43,509,199.88 50,258,106.85 (6,748,906.97)

Direct Payments -

Other Receipts 41,854.00 (41,854.00)

Total funds available 43,509,199.88 50,299,960.85 (6,790,760.97)

UTILISATION OF FUNDSWater Resources Mgt 3,655,793.71 4,105,725.08 (449,931.37)

Water Resources Devt 305,525.13 408,587.00 (103,061.87)

Institutional Support 12,817,308.94 11,098,785.78 1,718,523.16

Total funds utilised 16,778,627.78 15,613,097.86 1,165,529.92

Total funds unutilised 26,730,572.10 34,686,862.99 (7,956,290.89)

The net increase of ZMW 7,956,290.89 in funds unutilized was due to exchange rate

differences between the rate ruling at the time of United States Dollars receipts from IDA

and the average rate charged by the Project at the end of the financial period.

19


APPENDIX 1-SCHEDULE OF ASSETS

20

MINISTRY OF WATER DEVELOPMENT, SANITATION AND ENVIRONMENTAL PROTECTIONZAMBIA WATER RESOURCES DEVELOPMENT PROJECTStatement of Sources and Utilization of Fundsfor the year ended 31 December 2016

ASSET CATEGORY: PLANT AND EQIIPMENT

Item Cost/ Valuation Location of AssetNo- Vehicle Date Reg No. Engine No Chassis No USS

GRZ 8831 MAN DRIlLING RIG 14.06.2016 CM 882 50542910104294.00 WMAS6WZZOOP0710 753794.92 Southern Prox inec

GRZ 8872 MAN COMPRESSOR 14.06.2016 CM 20842895304285.00 WMAN35ZZ6CY338014 Southern Pro ince

G CRZ 8823 MAN DRIIi.ING RIG 14.06.2016 CM 50542910954294.00 WMAS6WZZ9GP07147 753.794.92 Central Province

GRZ8814 MAN COMPRESSOR 14.06.2016 CM 20842895114285.00 WMAN38ZZ8GY338000 Central Province

GRZ 8845 MAN DRIlLING RIG 14.06.2016 CM 50542910137294.00 WMAS6WZZ3GP071027 753.794.92 Lusaka Province

GRZ 986 MAN COMPRESSOR 14.06.2016 CM 20842885394285.00 WMAN38ZZ9GY337987 Lusaka Province

GRZ 8857 MAN DR[lLING RIG 14.06.2016 CM 50542881854294.00 WMAS6WZZ9GPO70948 753.794.92 Copperbelt Province

I GRZ 8868 MAN COMPRESSOR 14.06.2016 CM 20842885804285.00 WMAN38ZZOGY337991 Sopperbell Province

3.0 15. 179.68

21

MINISTRY OF WATER DEVELOPMENT, SANITATION AND ENVIRONMENTAL PROTECTIONZAMBIA WATER RESOURCES DEVELOPMENT PROJECTStatement of Sources and Utilization of Fundsfor the year ended 31 December 2016

ASSET CATEGORY: OFFICE FURNITURE

Item Description of Asset Payment Date of Cost/ Valuation Location of AssetNo. Voucher Purchase ZMW

RetI Executive Chair 000747 28.04.2016 12,450.00 Permanent Secretary

Secretary-Pernmanent2 Execlitive Chair 000747 28.04.2016 3,065.00 SecretarySecretary-Pernaneni3 Executive Chair 000747 28.04.2016 3,065.00 Secretary4 Coffee table 000747 28.04.2016 4,023.00 Permanent Secretary5 Office Cabinet 000747 28.04.2016 18,714.00 Permanent Secretary6 Steel Filing Cabinet 000747 28.04.2016 4,268.00 Permanent Secretary7 Steel Filing Cabinet 000747 28.04.2016 4,268.00 Permanent Secretary8 Small Office Cabinet 000747 28.04.2016 11,054.00 Permanent Secretary9 Executive Table 000748 28.04.2016 23,750.00 Permanent Secretary10 Executive Sofa Set 000748 28.04.2016 27,600.00 Permanent Secretary

Secretary-PermanentI I Table 000748 28.04.2016 7955 Secretary

Secretary-Permanent12 Table 000748 28.04.2016 7955 Secretary13 Conference Table 000748 28.04.2016 9295 Permanent Secretary14 Conference Main Chair 000748 28.04.2016 4900 Permanent Secretary15 Conference Chair 000748 28.04.2016 2700 Permanent Secretary16 Conference Chair 000748 28.04.2016 2700 Permanent Secretary17 Conference Chair 000748 28.04.2016 2700 Permanent Secretary18 Con1ference Chair 000748 28.04.2016 2700 Permanent Secretary19 Conference Chair 000748 28.04.2016 2700 Permanent Secretary20 Visitors Chair 000748 28.04.2016 3070 Permanent Secretary

MINISTRY OF WATER DEVELOPMENT, SANITATION AND ENVIRONMENTAL PROTECTION




FIXED ASSETS REGISTER- 2016 ADDITIONS

ASSET CATEGORY: OFFICE EQUIPMENT

Item Description of Asset Payment Date of Cost/ Valuation Location of Asset

No. Voucher Purchase ZMW

Ref.

1 Microwave 000749 28.04.2016 1,299.00 Permanent Secretary

2 Television Set 000749 28.04.2016 3,999.00 Penrianent Secretary

3 Radio 000749 28.04.2016 1,099.00 Permanent Secretary

4 Upright Fridge 000749 28.04.2016 5,499.00 Permanent Secretary

5 Small Fridge 000749 28.04.2016 4,999.00 Permanent Secretary

6 Differential GPS EFTA 17494 22.04.2016 391,050.00 DWRD-HQ

7 Differential GPS EFTA 17494 22.04.2016 391,050.00 DWRD-HQ

23


iEM ITEM DI)SCRIP [ION QTY I ]OLDEf/1LOCATION SERIAL NO.Department of Water Aifirs &

I Visitors Chairs 13 Projoct Ofice Not ApplicableDepartment of Water AfTairs &

2 H1ighback swivel chairs 10 Project Office Not Applicabic3 Computer table I Admini Assistant Not Applicable4 Computer chairs 4 Department of Water Affairs Not Applicable5 Conference table I DWA Resource Center Not Applicable6 4 Drawer steel filling cabinets 15 Department of Water AiThirs Not Applicable7 Executive Office desk I Department of Water Affairs Not Applicable

(Mr. Nyundu, Mr Siwale, MsSimaubi, Mr Chibuye's FormerOffice, Dr. Mpamba's Former

8 Office desks 6 Office. Ms Bwang) Not Applicable(Mr. Nyundu, Mr Siwale, MsSitnaubi, Mr Chibuye's FormerOffice, Dr. Mpamba's FormerOffice. Mr. Kampata's former

11 Bookshelfs 6 office) Not Applicable12 Canon copier 1HR2016.1 213 10 Bay Filling cabinet I DWA Resource Center14 12 File cabinet 1 DWA Resource Center15 LC) Projector 1 Admin Assistant - (Jane)16 Binding machine I Former Water Board Office Y 105856P17 Laminating machine I Former Water Board Office18 Shredder I M&b OfI cer (Ms I3wanga)19 Printer 1-f P[Pro400 cok)r MFP I Procurement Specialist (Mr Mwila) CNDSF6Y3VV20 Printer IIP Pro 400 color MFP I M&E Officer (Ms Bwanga) CND8F6K9QV21 Laptop Computer I Procurement Specialist (Mr Mwila) 2CE2420KT622 Laptop Cotmputer I M&Fi Officer (Ms Bwanga)23 iPad i M&E Officer (Ms Bwanga)24 iPad I Component B Leader(Ms Mercy) DWPKJARWFIS25 Desktop Corputer 1 Procurement Specialist (Mr Mwila) TRP32406WC26 Desktop Computer M&E Officer (Ms Bwanga) CNC249Q-IYS27 Desktop Computer Admini Assistant (Jane) CNC249QGPR

24


Office Equipmenit

ITEM ITEM DESCRIPTION QTY HOLDER/LOCATION SERIAL NO. Cost (K)I Laptop Computer Comnen Leader B (Ms.Mercs) CB25345902 7,540.002 Laptop Computer I DWA (PM's Office for M&E) CB24923915 7,540003 LaptopComputer I Component Leader A (Mr. Siale) CB25041590 7,540.004 Laptop Computer I Pro*ct Manager (Mr Nyundu) CB24922539 7.540.005 Laptop Computer I Pmet Coordinator (Dr. Mpamba) SCD3491P37 7,540.006 Laptop Computer I Admin A ssiant (Jane) CB24922807 7540.007 Laptop Con puter I Project Accountant (Mrs Mwanza) CB24922957 7.540.00S Laplop Computer I Admtini Assistant (MicI) - Lost CB25345863 7.540009 Desktop Computers I Water Board Office (HR Consultants) 4CE33008FV 8,062.0010 Desktop Computers I Prpetc Accountant (Mrs M man) 4CE33008F4 8,062.001I Desktop Computers I DWA Proct Office 4CE330084 8.062.00J2 Desktop Computers I Fintancial Mgt Spcclist (Mr Mivansa) 4CE33008FT 8,062.00TV Set I jPro t Coordinator (Dr. Mpamba) I.EXN384F500074 4,950.00TV Set IJAss. Directors Office - Surface Water LEXN394FO001I 4,950.00A3 Colr priter I Component Leader A (Mr. Sin al) CNGXG37F90 14.489.00Laser'l Prter I AdminAssistant (Jane) not in use P1KBB14151 3132.00Lasert Printer I DWA Prject Office PHKBBl4147 3.132.00Laserpt Priniter I Component Leader A (Mr. Sim ale) PKRB 14142 3,132.00Laseret Printer I Project Accortait (Mrs M;%anm) PHKB314145 3.132.00Scanuer I Project Accountant (Mrs Mmsanza) CN43RXHOQF 3.439.00Scannuer I Admini Assistantn - (Jane) CN3CiXH020 3,439.00UPS I Projct Manmpger (Mr Nyundu) AS 1406225268 5,519.00UPS I Admini Assistant - (Jane) AS1406216593 5519.00ups I Component Leader B (Ms.Mercy) AS1406225269 5,519.00UPs I Compwnent Leader A (Mr. Sihale) AS1406216417 5,519.001PS I Project Accontant (Mrs Mwanam) ASJ406116177 5.519.00UPS I Procurement Specialist (Mr Mi ila) AS1406116175 5,519.00UPS I M&E Officer- (Ms Bisatga) AS 1406225264 5.519.00UPS I Water Board ProectOffice ASI1406116178 5,519.00Ups I Water Board Projct Office AS 1406225272 5519.00UPS I Water Board Pro4ct Office AS1406225270 5519.00UPS I Water Board Project 0f0ce AS1406225266 5,519.00UPS I Fimniabl Mg Specialist (Mr Mansa) AS1406225271 51.9.00Tablt I Proect Coordinators Office (Dr. Mpamix IMEI 359360052913535 4.587 18Tablet I Proec Coordinator (Dr. Mpamba) IME 359360052918450 4.587.18Tablet 1 Proec ( Accountant (Mrs Mwanza) IME 357359053931233 4587.18Tabbt I Component Leader A (Mr. Siwale) IMI 359360052964736 4,587.18Tablet I Project Manager (Mr N)undu) IME1 359360052918500 4.587.18Tablet 1 Procurement Specialist (Mr Mila) IMEl 359360052907313 4.587,18Tablet I Finamcial Mgr Spcialist (Mr Moansa) IMEI 359360052907321 4,587.18Tablt I Admin Assitant (Jane)

A4,57.18

25


Plotter I Component Leader B (M.Mercy) jCN3BH014 75,000.00

Ptlner I Principal Water Engineer (Mr Chomba) CN3AL7HO38 75,00000

Photocophr I DWA Director Secretar's Office 1520001560 49,00000

Shreder I ProjeptAccoautaint(Mrs M anzn P1201650 226200

Shreder I Admini Asislant (Jane) P1201649 2262.00

Canon Photocopir IR2202 L WARIA QNHO7464 13,000.00

Canon Pkotocopfr IR2202 1 WARMA QNHO7430 13,000.9

Priner 1 WARMA PHKBDO9561 5,690.00Printer 1 WARMA PHKBDO9559 5,690.00

Printer 1 WARMA PHK3D09551 5,690.0

Scanner 1 WARMA CN43RXH06J 3550.00

Shreder 1 WARMA RSS22322801141628 10,950.00

Tablei I WARMA IMI 359433051937829 6J59.00

Tablet I WARMA IMEl 359433051922763 6.500.00

Tablet I WARMA MEl 359433051968840 6.500.00

H iea duty color printer I WARMA JPCVG6Y03X 23,0.00

Di,ital si camera I WARMA S.N 153023021998 2,450.00

Diaital iS camera I WARMA 5.N 153023022672 2,450.00

Video camera I WARMA .N 783814000727 6,900.00

LCD Projecor I WARMA PDC7E[2191000 16,900.00

Desktop Computer I WARMA TRF4220RS4 6,800.00

Desktop Computer I WARMA TRF4220S06 6,800.00Desktop CompLter 1 WARMA TRF4220RRM 6,800.0

Laptop Computer I WARMA 5CG4392558 9A50.00

Laptop Computer i WARMA 5C0439238 9150.00

Laptop Computer I WARIA 5CC439255Q 9,450.00

Laptop Computer I WARiA 5CC4392K36 9450.00

Laptop Computer 1 WARIA 5CG43921G2 9150.00

Laptop Computer I WARMA 5CG4392514 9A50.00

26


I1-IP2035 Printer 1 Muchin a Prml ince VNC3939546 1,467.40

HP2035 Printer I Luapula Province VNC3939539 1.467.40

HP2035 Printer I CopperbeltProvince VNC3939537 1,467.40

IIP2035 Printer I Northern Province VNC453123 1,467.40

HP2035 Printer I Muchina Province VNC4B54143 1,467.40

HP2035 Printer I Lusaka Province VNC4B53151 1,467.40

HP2035 Printer I MlchinRa Province VNC4B53140 1,467.40

HP2035 Printer I Lusaka Province VNC4B53153 1,467.40

H1P2035 Printer I North Western VNC4BS3152 1,467.40

HP2035 Priter I Eastern Province VNC4B53150 1.467.40

H-1P2035 Priter I Lusaka Province VNC3939544 1,467.40

HP2035 Printer I Northern Province VNC4B21062 1.467.40

HP2035 Printer I Northern Province VNC3939542 1,467,40

I IP2035 Printer 1 Westem Province VNC4B53119 1,467.40

HP2035 Printer I Central Province VNC3939541 1,467.40

HP2035 Printer 1 Central Province VNC3939497 1,467.40

HP2035 Printer I Copperbelt Province VNC3939535 1,467.40

HP2035 Printer I Lusaka Proince VNC4B21066 1467.40

HP2035 Printer I Western Province VNC4820439 1,467.40

IIP2035 Printer 1 Southern Province VNC4852940 1.467.40

IIP2035 Printer I Western Province VNC4B52956 1,467.40

HP2035 Printer I Eastern Province VNC4B20434 1.467.40

HP2035 Printer I Central Province VNC4B20604 1.467.40

HP2035 Printer 1 Copperbelt Province VNC4B54155 1467.40

HP2035 Printer I Western Province VNC4B52948 1467.40

1P2035 Printer I North Western VNC3938789 1.467,40

HP2035 Printer I Southern Province VNC4B54164 1,467.40

HP2035 Printer I Mtchinga Province VNC3938954 1,467.40

H P2035 Printer I Western Province VNC4B20612 1,467.40

I P2035 Printer I Western Province VNC4B53122 1,467.40

H12035 Printer I North Western VNC4B53133 1,467.40

IP2035 Printer I Copperbelt Province VNC3939545 1,467.40

H P2035 Printer I Western Province VNC3939536 1,467.40

H P2035 Prhter I Central Province VNC4B21069 1,467.40

HP2035 Printer I Central Province VNC4B53120 1,467.40

HP2035 Printer I Eastern Province VNC4B52899 1,467.40

HP2035 Printer I Central Province VNC4854160 1,467.40

HP2035 Prhter I Western Province VNC4B20439 1,467.40

HP2035 Printer I Luapuha Province VNC4B52900 1,467.40

H1P2035 Printer I Central Province VNC4B52950 1,467.0

H1P2035 Printer I Eastern Province VNC4B20435 1,467.40

HP2035 Printer I North Western VNC4B53132 1.467.40

27


HP2035 Printer 1 outhern Province VNC4B53149 1,467.40HP2035Printer 1 Western Province VNC4B53148 1,467.40HP2035 Printer 1 Southern Province VNC4BS3145 1,467.40HP2035Printer I Eastern Province VNC4B53144 1,467.40HP2035 Printer 1 Western Province VNC4B53142 1,467.40HP2035 Printer 1 Western Province VNC4B53147 1,467.40

HP2035 Printer 1 North Western VNC4853125 1,467.40HP2035 Printer 1 Eastern Province VNC4854159 1,467.40HP2035Printer I North Western VNC4B53124 1,467.40HP2035Printer ISouthern Province VNC4B53128 1,467.40

HP2035Printer 1Eastern Province VNC4B20441 1,467.40HP2035 Printer 1 North Western VNC4B53127 1,467.40HP2035Printer 1 Copperbett Province VNC4B20611 1,467.40HP2035 Printer 1 Luapula Province VNC4B53121 1,467.40HP2035 Printer I Western Province VNC4853141 1,467.40HP2035 Printer 1 Lusaka Province VNC3939543 1,467.40

HP2035Printer I Muchinga Province VNC4B21049 1,467.40

HP2035 Printer I Southern Province VNC4B21071 1,467.40HP2035 Printer 1 Northern Province VNC3939538 1,467.40HP2035 Printer I Lusaka Province VNC4853129 1,467.40HP2035Printer 1 Central Province VNC4B21063 1,467.40

HP2035Printer 1 Southern Province VNC4B53131 1,467.40HPZO3SPrinter 1 North Western VNC4B53146 1,46740HP2035 Printer 1 Luapula Province VNC4B21065 1,457.40HP2035 Printer 1 Northern Province VNC3939532 1,457.40HP2035Printer 1North Western VNC4BS3130 1,467.40HP2035 Printer 1 Southern Province VNC4B21060 1,467.40HP2035Printer 1 Western Province VNC4821064 1,467.40HP2035 Printer 1 Western Province VNC3939540 1,457.40HP2035 Printer 1 Southern Province VNC4821067 1,467.40HP2035 Printer 1 Copperbelt Province VNC4821068 1,467.40HP2035Printer 1 Luapula Province VNC4B21055 1,467.40HP2035 Printer 1 Central Province VNC4B52939 1,467.40HP2035Printer 1 Southern Province VNC4152946 1,467.40HP2035 Printer 1 Lusaka Province VNC4B54162 1,467.40HP2035 Printer 1Southern Province VNC4B54161 1,467.40HP2035 Printer 1 Central Province VNC4821061 1,467.40HP2035 Printer 1 Western Province VNC4B21059 1,467.40

28


DESKTOP COM PtTERSCP MONITOR LOCATION Cost (K)TRF4260464 6CM418251)Q Luapula Province 7187.23TRF426044V 6CM41917CS Lusaka Pro;incc 7,187.23TRF4260474 60M41825FJ SoutheM Prox inee 7,187.23TRF426047C 6CM41827XN Northern Province 7,187.23TRF4260468 6CM41825FO Westem Pro ince 7,187.23TRF426047F 6CM4 1825F4 Central Pro; inet 7,187.23TRF426045il 6CM41919, Lusaka Province 7.187.23TRF426046Z 6CM41825XK Eastern Province 7.187.23TRF4260452 6CM4201 LH4 Eastern Province 7.187.23TRF4260-176 6CM418250L Western Province 7.187.23TRF426046C 6CM41827XI Central Province 7.187.23TlF126045Y 6('141919M3 Southern Province 7.187.23TRI'426047R 6CM41827X2 Central Province 7.187.23TIRF426046Y 6CM41825FR Muchinga Pro; ince 7.18723TRP4260472 6CM4 1825FK North Western 718723TRF426045V 6C1M41919M4 Lusaka Province 7.187.23TRF4260478 6CM41827WZ Southern Pro; ince 7.187.23TRF4260469 6CM41825DT Copperbelt Pro ince 7.187.23TRF426046K 6CM41827WA'Y Western Pro ince 7,187.231RF4260449 6CM41825DW Central Pro; ince 7.18723FRF426046F 6CM418251CF( Central Province 7187.23TRI-426040 F 6CM-11827XP Western Province 7,187.23'T R F42604412 6CM41919M5 Lusaka Proince 7,187.23TRF426046S 6CM41827X0 Eastern Province 7,187.23TRF42604-11I 6CM41917C Eastern Province 7.187.23TRF426046R 6CM41825F9 Central Province 7187.23TRF426046X 6('M4182517 Western Province 7.187.23TR426045F 6CM41827DV Muchinga Prmince 7187.23TRF4260447 6CM411919LY North Western 7,187.23TRF4260453 6CM41919M1I North Western 7.187.23TRF4260473 6CM4I825FV Western Province 7.187.231 RF426044X 6CM41917CZ Lusaka Province 7.1823TRF426044M 6CM41917CV Central Province 7.187.23TRI:426045N 6CM41827X4 North Western 7.187.23TRI-426044Y 6CM41919M2 North Westerm 7.187.23TR1426046W 6CM41825FW Muchinga Province 7,187.23TRF4260461L 6CM41827XV Lusaka Pro;ince 7.18723TRF426044K 6CM418251)S Westerm Pro; ine 7.187.23TRF4260451 6CM41825FF Western Province 7.187.23TRI'42645F 6CM41917CX Western Province 7,187.23TRF4260450 6CM41825MI Muehinca Pro-ince 7.187.23TRF426046M 6CM41827X8 Southern Province 7,187.23TRF426046V 6CM41825DR Loapula Province 7,187.23TRF426044S 6CM41827XX Western Prox ince 7187.23TRF4260459 6CM41827X9 Northern Prosince 7,187.23TRF426045M 6CM416PDQ7 Copperbefl Province 7.187.23TRI426046B 6CM4182514H Northern Proince 7,187.23TRF4260479 6CM418251Z Southem Province 7.187,23TRF426045P 6CM4 1825FG Northern Pro; ince 7187.23TR 4260461 6CM418251'3 Lusaka Province 7187.23TRF426044R 6CM41917C'- Southern Province 7.187.23

29


TRF426044Q 6CM41827XB Westem Pro ince 7,187.23TRF4260470 6CM4J825F I Southern Province 7,187.23TRF426046Q 6CM41827W W Western Provine 7,187.23TRF426044Z 6CM41917DD Southern Province 7.187.23TRF4260451 6CM41917CR Southern Province 7,187.23TRF4260463 6CM41827XY Central Province 7,187.23TRF426045X 6CM41827XM Southern Province 7.187.23'RF426045L 6CM41825FD Southen Province 7.187.23

TRF4260466 6CM4I827XG Muchinga Province 7.187.23TRF426045B 6CM41919LR XVestern Prolince 7.187.23TRF426046D 6CM41825DV Westem Province 7,187.23TRF4260467 6CM41825DX North Western 7,187.23TRF426044W 6CM41827XS Central Province 7,187.23TRF4260457 6CM41917CQ Lua ula Province 7.187.23TRF4260461 6CM41827WX Luapula Province 7,187.23TRF4260461-1 6CM41827X3 Western Province 7.187.23TRF426044C 6CM41827X5 Luapula Province 7.187.23TRF426047D 6CM41825DN Copperbelt Province 7,187.23TRF4260460 6CM41827XH Copperbelt Province 7,187.23TRF426044P 6CM41827XT Northern Province 7,187.23TRF426045D 6CM41825FL Copperbelt Province 7.J87.23TRF4260477 6CM41827X6 Coppeibelt Province 7,187.23TRF426045G 6CM41917CY Eastern Province 7.187.23TRF4260458 6CM41827X7 Eastern Province 7.187.23TRF426044T 6CM41827XJ Eastern Province 7,187.23TRF4260455 6CM41919M0 North Westem 7.187.23TRF4260465 6CM41827XR North Westem 7,187.23TRF426045S 6CM41825F5 North Western 7,187.23TRF4260462 6CM41825F6 Central Province 7,187.23

30


OMice FurnirDWA -IQ Mlks,.wnnsa.Jane,WomLine,2

'Office Desks 6 Waler Rowrd OITicee) 6.150 00

D WA -HQ [Mwit, Mansa, Jane, Wimultune, 201lke If Ih Back Chnrs 6 Waler Board OtlkeCs) 2.70000

D A -11 Q (\1wih, Man J Wamuhme,4

Vbaor, Chairs 12 Water Board Ollices I.U00

i mes 7 Lusaka Province 19,950.00OfficeChairs 7 Lusaka Province 15,365.00Visitors Chairs 14 Lusaka Province 19,600.00OfficeTables 11 Southern Province 31,350.00Office Chairs 11 Southern Province 24,145.00

Visitors Chairs 22 Southern Province 30,00.00Office Tables 7 Eastern Province 19,950.00Office Chairs 7 Eastern Province 15,365.00Visitors Chairs 14 Eastern Province 19,600.00

Office Tables 5 Muchinga Province 14,250.00

Off ice Chairs 5 Muchinga Province 10,975.00Visitors Chairs 10 Muchinga Province 14,000.Office Tables 5 Northern Province 14,250.00Office Chairs 5 Northern Province 10,975.00Visitors Chairs 10 Northern Province 14,000.00

Office Tables 9 North Western Province 25,65000Office Chairs 9 North Western Province 19,755.00Visitors Chairs 18 North Western Province 25,200.00Office Tables 15 Western Province 42,750.00Office Chairs 15 Western Province 32,925.00Visitors Chairs 30 Western Province 42,000.00Office Tables 5 Luapula Province 14,250.00Office Chairs 5 Luapula Province 10,975.00Visitors Chairs 10 Luapula Province 14,000.00Office Tables 6 Copperbelt Province 17,100.00Office Chairs 6 Copperbelt Province 13,170,00Visitors Chairs 12 Copperbelt Province 16,800.00Office Tables 10 Central Province 28,500.00Office Chairs 10 Central Province 21,950.00Visitors Chairs 20 Central Province 28,000.00

31


Motor Cycles

Motor Cycle Reg Number Chassis No Colour Location Cost IK)Yamaha AG202 ALX9346 JYA3GXOD00138660 BLUE Muchinga Province Z7,012.12

Yamaha AG200 ALZ506 JYA3GXO=OO138254 BLUE Muchinga Province 27,012.12Yamaha AG200 ALX9079 JYA36XO0X0142276 BLUE Muchinga Province 27,01212Yamaha AG20 AX9503 JYA3GX0UO0138657 BLUE Muchinga Province 27,012.12Yamaha AG200 ALX9347 JYA3GXO000138658 BLUE Muchinga Province 27,012.12Yamaha AG20D AX9056 JYA3GXOM000142264 BLUE North Western Province 27,012.12Yamaha AG200 ALX9132 JYA3GX0000142280 BLUE North Western Province 27,012.12Yamaha AG200 ALX9059 YAK3 0XDDD138667 BLUE North Western Province 27,01212Yamaha AG200 ALX8692 jJYA3GX00000138251 BLUE North Western Province 27,012.12Yamaha AG200 ALT3885 JYA3GX00000138193 BLUE North Western Province 27,012.12Yamaha AG200 ALX9334 IJYA3GXWO0l142311 BLUE North Western Province 27,012.12Yamaha AG200 ALX9053 JYA3GX00000142289 BLUE North Western Province 27,012.12Yamaha AG200 ALX6655 JYA3GX00000142275 BLUE North Western Province 27,012.12Yamaha AG200 ALX9075 JYA3GX00D0138663 BLUE North Western Province 27,012.12Yamaha AG200 AL24183 IYA3GDX0138642 BLUE Lusaka Province 27,012.12Yamaha AG200 ALX9352 JYA3GX00U1l42312 BLUE Lusaka Province 27,012.12Yamaha AG200 ALX9058 IYA3GXOD30138669 BLUE Lusaka Province 27,012.12Yamaha AG200 ALX8967 JYA3GX=000142263 BLUE Lusaka Province 27,012,12Yamaha AG20D ALX8838 JYA3GX000138262 BLUE Lusaka Province 27,012.12Yamaha AG20 ALX5656 JYA3GXO00138261 BLUE Lusaka Province 27,012.12Yamaha AG200 AIX9351 JYA3GX0000138655 BLUE Lusaka Province 27,012.12Yamaha AG200 ALX9502 JYA3GX00000138213 BLUE Northern Province 27,012-12Yamaha AG200 ALX9337 JYA3GX0142294 BLUE Northern Province 27,012.12Yamaha AG200 ALX9037 jJYA3GX0000142279 BLUE Northern Province 27,012.12Yamaha AG200 ALZ2419 JYA36X00138188 BLUE Northern Province 27,012.12Yamaha A G20D ALX9131 JYA3GX00000138255 BLUE Northern Province 27,012.12Yamaha AG200 ALX9051 JYA35X000138661 BLUE Luapula Province 27,012.12YarnahaAG20 ALX9338 JYA3GX0000138651 BLUE Luapula Province 27,012.12Yamaha AG200 AtX6909 JYA3G00000138646 BLUE Luapula Province 27,012.12Yamaha G200 ALX1490 JYA3GXU000138668 BLUE Luapula Province 27,012.12Yamaha AG200 ALX1484 JYA3GX 00138652 BLUE Luapul a Province 27,012.12Yamaha AG2070 ALX9068 JYA3GXUD000142284 BLUE WesterM Province 27,012.12

IYamaha AG200 ALX(9499 JYA3GXOD000142283 BLUE Western Province 27,012.12Yamaha AG200 ALX455 JYA3GX0D000138210 BLUE Western Province 27,012.12Yamaha AG200 ALX9349 JYA3GX000138653 BLUE Western Province 27,012.12Yamaha AG200 ALX997 1YA3GX0000138644 BLUE Western Province 27,012.12Yamaha AG200 ALX8693 JYA3GX0000138656 BLUE Western Province 27,012.12Yamaha A620D ALX9078 JYA3GX0000138214 BLUE Western Province 27,012.12Yamaha AG200 ALX9348 JYA3GX000138666 BLUE Western Province 27,012.12Yamaha AG200 ALX9328 JYA3GXO0X0138665 BLUE Western Province 27,012.12Yamaha A620 ALX6658 jYA3GX00138643 BLUE Western Province 27,012.12Yamaha AG202 AZ3449 JYA3GXDDD)00142286 BLUE Western Province 27,012.12Yamaha AG202 ALT3884 JYA3GXDD000142285 BLUE Western Province 27,012.12Yamaha AG200 ALX6893 JYA3GX00138f45 BLUE Western Province 27,012.12Yamaha AG202 ALX9508 JYA3GXO00138649 BLUE Western Province 27,012.12Yamaha AG200 ALX8967 JYA3GX0000138664 BLUE Western Province 27,012.12Yamaha AG200 ALX9507 JYA3GXfi0 142313 BLUE Copperbelt Province 27,012.12Yamaha AG200 ALX9054 JYA3GX00000138260 BLUE Copperbelt Province 27,012.12

32


Yamaha AG200 ALX9353 JYA3GX00000138257 BLUE Capperbelt Pr< 27,012.12Yamaha AG200 ALX9050 JYA3GX00000142827 BLUE Copperbelt Prc 27,01212Yamaha AG200 ALX9060 JYA3GX00000138206 BLUE Copperbelt Pr< 27,012.12Yamaha AG200 ALX90S7 JYA3GX00000138670 BLUE Copperbelt Pr 27,012.12Yamaha AG200 ALX9130 JYA3GX00000138252 BLUE Central Provin 27,012.12Yamaha AG200 ALX8977 JYA3GXO00W142293 BLUE Central Provin( 27,012-12Yamaha AG200 ALX9332 JYA3GX00O0142290 BLUE Central Provin 27,012.12Yamaha AG200 ALZ5904 JYA3GX00000138256 BLUE Central Provin 27,012.12Yamaha AG200 ALX9501 JYA3GX00000138641 BLUE Central Provin 27,012.12Yamaha AG200 ALX9055 JYA3GX00000138205 BLUE Central Provin 27,012.12Yamaha AG200 ALX9505 JYA3GX00000138259 BLUE Central Provin 27,012.12Yamaha AG200 ALX9150 JYA3GX00000142315 BLUE Central Provin 27,012.12Yamaha AG200 ALX8975 JYA3GX00000138209 BLUE Central Provin 27,012.12Yamaha AG200 ALX9074 JYA3GX00000138659 BLUE Central Provin 27,012.12Yamaha AG200 ALX9S06 JYA3GX00000142292 BLUE Southern Prov 27,012.12Yamaha AG200 ALX8695 JYA3GX000142326 BLUE Southern Prov 27,012.12Yamaha AG200 ALZ5282 JYA3GX00000138648 BLUE Southern Prov 27,012.12Yamaha AG200 ALZ5097 JYA3GX00000142287 BLUE Southern Prov 27,012.12Yamaha AG200 ALX9052 JYA3GX00000142314 BLUE Southern Prov 27,012.12Yamaha AG200 ALX454 JYA3GXOOOOD13862 BLUE Southern Prov 27,012.12Yamaha AG200 ALX9335 JYA3GX00000142320 BLUE Southern Prov 27,012.12Yamaha AG200 ALX9076 jYA3GX00000142279 BLUE Southern Prov 27,012.12Yamaha AG200 ALX9504 JYA3GX0000138650 BLUE Southern Prov 27,012.12Yamaha AG200 ALX9059 JYA3GX00000142316 BLUE Southern Prov 27,012.12Yamaha AG200 ALX9331 JYA3GX00000142325 BLUE Southern Prov 27,012.12Yamaha AG200 ALX9350 JYA3GX00000138654 BLUE Eastern Provin 27,012.12Yamaha AG200 ALX995 JYA3GX00000142318 BLUE Eastern Provin 27,012.12Yamaha AG200 AL25094 JYA3GX00000138253 BLUE Eastern Provin 27,012.12Yamaha AG200 ALZ5766 JYA3GX00000142288 BLUE Eastern Provin 27,012.12Yamaha AG200 ALX9330 JYA3GX00000138647 BLUE Eastern Provin 27,012.12Yamaha AG200 ALX6812 JYA3GX00000142317 BLUE Eastern Provin 27,012.12

Yamaha AG200 ALZ4093 JYA3GX00000138257 BLUE Eastern Provin 27,012.12

33

MINISTRY OF WATER DEVELOPMENT, SANITATION AND ENVIRONMENTAL PROTECTION




Motor Vehicles inventory

Year Procured: 2014

Vehicle Reg Number Engine No Chassis No Colour Location Cost

Toyota Hilux ALV1897 1KDA448650 AHTFZ29GXO9111651 Grey Ms A Bwangz 278,741.00

Toyota Hilux ALV1930 1KDA451246 AHTFZ29G909111835 Gold Mr. C. Siwale 278,741.00

Toyota Hilux ALV1889 1KDA427340 AHTFZ29G109110193 Silver Dr. N. H. Mp 278,741.00

Toyota Hilux ALV1902 1KDA446230 AHTFZ29GOO9111500 Black Mrs F Zyamb 278,741.00

Toyota Hilux ALV1915 1KDA428061 AHTFZ29G409110222 White WARMA 278,74100

Toyota Hilux ALV1890 1KDA439067 AHTFZ296009111061 Black WARMA 278,741.00

Toyota Hilux ALV1914 1KDA453461 AHTFZ29G909111981 Gold Mr. A. Mwila 278,741.00

Toyota Hilux ALV3012 1KDAA61989 AHTFZ29GXO9112511 Silver Mrs.M.Sirnal 278,741.00

Toyota Landcruiser Hardtop ALV1906 1HZ0765444 JTERB71300074476 White Lusaka Provii 448,379.00

Toyota Landcruiser Hardtop ALV1931 1HZ0766551 3TERB71J100074587 White Central Provi 448,379.00

Toyota Landcruiser Hardtop ALV1951 1HZ0766347 JTERB711400074566 White Copperbelt F 448,379.00

Toyota Landcruiser Hardtop ALV1903 1HZ0766500 JTERB7J800074599 White North Weste 448,379.00

Toyota Landcruiser Hardtop ALV1958 1Hz0769593 JTERB71800075090 White Western Pro, 448,379.00

Toyota Landcruiser Hardtop ALV1888 1HZO769505 4TERB71J700075081 White Northern Prc 448,379.00

Toyota Landcruiser Hardtop ALV3073 1HZ0766312 JTERB71.900074563 White Eastern Prov 448,379.00

Toyota Landcruiser Hardtop ALV2226 1HZ0769553 JTERB711800075087 White Southern Prc 448,379.00

Toyota Landcruiser Hardtop ALV2961 1HZ1769618 JTERB71J100075096 White Muchinga Pre 448,379.00

Toyota Landcruiser Hardtop ALV8915 11HZ0769440 1TERB71J100075075 White Luapula Prov 448,379.00

Year Procured: 2015

Make Reg No Engine No Chassis No Colour Location Cost (K)

Toyota Hilux BAB8533 1KDA798839 AHTFZ296309134379 Black PS - Water 337,613.94

Toyota Hilux BAB9855 1KDA833770 AHTFZ29G909137268 Grey DWRD 337,613.94

Toyota Hilux BAB9854 1KDA801575 AHTFZ29G909134564 Grey DWRD 337,613.94

Toyota Hilux BAB4283 1KDA856947 AHTFZ29G309139548 Grey Mr K. Nyundi 337,613.94

Toyota Hilux BAC1876 1KDA572332 AHTFZ29G609119360 Grey Mrs Mwanza 337,613.94

MercedesBenz-16SeaterMinibus IBAB5119 651955-32-137641 ,WDB906633-2S-899538 White DWRD 521,879.51

34



Statement of Sources and Utilization of Fundsfor the year ended 31 December 2016

Make/Model Serial No Location COST (K)

Garmin GPSMAP 78s 1WR120914 Central Province 5,450.00





Garmin GPSMAP 785 1WR120599 Central Province 5,450.00


Garmin GPSMAP 78s 1WR120915 Luapula Province 5,450.00






Garmin GPSMAP 78s 1WR127400 Muchinga Province 5,450.00






Garmin GPSMAP 78s 1WR120589 Southern Province 5,450.00

Garmin GPSMAP 785 1WR120606 Southern Province 5,450.00













Garmin GPSMAP 78s 1WR120695 Lusaka Province 5,450.00







35






Garmin GPSMAP 78s 1WR120696 Copperbelt Province 5,450.00







Garmin GPSMAP 78s 1WR120689 North Western Province 5,450.00






Garmin GPS Oregon 650 300052241 North Western Province 6,200.00


Garmin GPS Oregon 650 30DO52714 North Western Province 6,200.00


Garmin GPSMAP 78s 1WR120687 Western Province 5,450.00
















Garmin GPSMAP 78s 1WR120594 Grundw atre tion HQ ( 5,450.00

Garmin GPSMAP 78s 1WR120924 Northern Province 5,450.00


Garmin GPSMAP 785 1WR120927 Northern Province 5,450.00


Garmin GPSMAP 785 1WR120722 Northern Province 5,450.00


36


Garmin GPSMAP 78s 1WR120710 Eastern Province 5,450.00Garmin GPSMAP 78s 1WR120718 Eastern Province 5,450.00Garmin GPSMAP 78s 1WR120716 Eastern Province 5,450.00Garmin GPSMAP 78s 1WR120721 Eastern Province 5,450.00Garmin GPSMAP 78s 1WR120709 Eastern Province 5,450.00Garmin GPSMAP 78s 1WR120720 Eastern Province 5,450.00Garmin GPSMAP 78s 1WR120719 Eastern Province 5,450.00Garmin GPSMAP 78s 1WR120724 Eastern Province 5,450,00Garmin GPSMAP 78s 1WR120723 Project Manager (Mr Nyun 5,450.00Garmin GPSMAP 78s 1WR120708 Senior Water Engineer (ME 5,45000Garmin GPSMAP 78s 1WR120714 Principal Water Engineer( 5,450.00Garmin GPSMAP 78s 1WR120711 informatics Officer -(Ms R 5,450.00Garmin GPSMAP 78s 1WR120713 Ass. Director -(Mr Ngoma) 5,450.00Garmin GPSMAP 78s 1WR120725 Ass. Director- (Mr Kangom 5,450.00Garmin GPSMAP 78s 1WR120726 Component C Leader - (Ms 5,450.00Garmin GPSMAP 78s 1WR120715 Principal Hydrogeomatics 5,450.00Garmin GPSMAP 78s 1WR120707 DWRD -Pool 5,450.00Garmin GPSMAP 78s 1WR120717 DWRD -Pool 5,450.00Garmin GPS Oregon 650 300040219 Component B Leader -(Mr 6,200.00

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republic of zambia - world bank...lusaka p114949 zambia water resources development project (ida...

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