REPORT OF THE AUDITOR-GENERAL ON NAIROBI CITY WATER AND SEWERAGE
COMPANY LTD FOR THE YEAR ENDED 30 JUNE 2018
REPORT ON THE FINANCIAL STATEMENTS
Qualified Opinion
I have audited the accompanying financial statements of Nairobi City Water and Sewerage
Company Ltd set out on pages 14 to 41, which comprise the statement of financial position
as at 30 June 2018, and the statement of comprehensive income, statement of changes in
equity and statement of cash flows 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. I have
obtained all the information and explanations which, to the best of my knowledge and belief,
were necessary for the purpose of the audit.
In my opinion, except for the effects of the matters described in the Basis for Qualified
Opinion section of my report, the financial statements present fairly, in all material respects,
the financial position of Nairobi City Water and Sewerage Company Ltd as at 30 June 2018,
and of its financial performance and its cash flows for the year then ended, in accordance
with International Financial Reporting Standards and comply with the Kenyan Companies
Act, 2015.
Basis for Qualified Opinion
1. Failure to Disclose Material Uncertainty in Relation to Going Concern
During the financial year ended 30 June 2018, the Company recorded a net operating loss
of Kshs.634,895,405 (2017: a net operating loss of Kshs.295,911,7498), which depleted
further the revenue reserve from negative Kshs.3,005,132,991 as at 30 June 2017 to
negative Kshs.4,524,091,163 as at 30 June 2018. The current liabilities balance of
Kshs.4,536,415,303 exceeded the current assets balance of Kshs.3,167,964,349 and thus,
resulting in a negative working capital of Kshs.1,368,450,954 as at 30 June 2018.
The precarious financial situation described above is an indication of the existence of a
material uncertainty which may cast a significant doubt on the Company’s ability to continue
as a going concern and to meet its obligations as and when they fall due. The financial
statements have been prepared on a going concern basis on the assumption that the
Company will continue to receive financial support from the Nairobi City County Government
and its creditors. However, this material uncertainty in relation to going concern and any
mitigating measures put in place by the Company`s directors to reverse the undesirable
precarious financial position have not been disclosed in the notes to the financial statements.
2. Trade and Other Receivables
The statement of financial position reflects a net balance of Kshs.2,510,067,254 against
trade and other receivables as at 30 June 2018. The balance includes long outstanding trade
receivables amounting to Kshs.549,615,629.06 as shown below:
Report of the Auditor-General on the Financial Statements of Nairobi City Water and Sewerage Company Limited for the
year ended 30 June 2018
Amounts
Account Kshs
KRA receivable 478,001,144.53
IDA receivable 5,935,309.00
Postal Corporation of Kenya 64,069,175.53
EACC 350,000.00
Other receivables 1,260,000.00
Totals 549,615,629.06
Although specific provisions have been made for all known doubtful debts, recoverability of
the above amounts in full appear to be uncertain given that they been outstanding for more
than one year.
Further, in the audit report for 2016/2017 reference was made to the amount of
Kshs.478,001,144.53 due from KRA in respect of claims receivable on unassessed
lodgements. No explanations were provided for failure to resolve this matter with KRA in the
year under review.
3. Amounts Due to Related Parties
The statement of financial position as at 30 June 2018 reflects under current liabilities and
non-current liabilities balances of Kshs.1,146,615,016 and Kshs.3,619,665,878 in respect of
amounts due to related parties. As disclosed in Note 25 to the financial statements the
amounts were due to Athi Water Services Board(AWSB) for lease fee as at 30 June 2018.
Although the management explained that lease fee was based on an arbitrary figure during
tariff settings by AWSB, the lease agreement was not provided audit review and therefore,
the basis upon which lease fee was determined could not be ascertained.
4. Property, Plant and Equipment
4.1. Water Infrastructure Assets
The statement of financial position reflects property, plant and equipment balance of
Kshs.2,949,972,964 as at 30 June 2018. The balance includes buildings, plant and
machinery, and equipment valued at Kshs.63,790,389, Kshs.586,591,708 and
Kshs.224,595,626, respectively comprising improvements to the water and sewerage
transmission works and other infrastructure belonging to the defunct Nairobi City Council,
but otherwise assigned to the Nairobi City Water and Sewerage Company Limited. However,
the parcels of land including dams on which the expansion and improvements had been
carried out have not been disclosed or reflected in the financial statements under review.
The audit also revealed that some other water infrastructure assets of undetermined values
including land, dams, water pipelines, sewer system and water treatment plants owned by
Report of the Auditor-General on the Financial Statements of Nairobi City Water and Sewerage Company Limited for the
year ended 30 June 2018
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the Nairobi City Water and Sewerage Company Limited and used in revenue generation
have not been disclosed or included in the financial statements.
4.2. Encroachment on Company’s Land.
As previously indicated in the audit report for 2016/2017, various parcels of land belonging
to the Company meant for expansion, storage, water and sewerage treatment works have
been encroached on by private developers. The affected parcels of land include:
(i) Loresho water reservoir (Nairobi Block 90/587) which was subdivided into six sub
plots-block 90/596 (currently where the reservoir is located), 90/591, 90/592, 90/593,
90/594 and 90/595. The five blocks were subsequently transferred and issued out to
new owners. This was irregular as the original block of land was reserved for future
water works expansion.
(ii) Kariobangi North Sewerage and treatment works, where the land was allocated to
several groups including Kariobangi Sewage Farmers Self-help Group, Provincial
Administration (chief’s camp), Our Lady of Fatima Secondary School, Alice Nursing
Homes and Kariobangi Catholic Church for Polytechnic construction. Records
relating to allocation, survey and subdivision of the land have, however, to date not
been made available for audit review. Consequently, the purported subdivision and
allocation can still not be verified.
(iii)Encroachment on LR No.13119/2 –Booster Station II. The parcel of land is situated
off Kabete Road where water from Ruiru Dam is pumped into Kabete treatment works
for redistribution. Information available indicate that a complaint had been lodged by
the Company in June 2007 concerning the encroachment. However, records of the
land have still not been made available for audit review. Consequently, the status of
resolution on the reported encroachment cannot be established.
(iv) Ruiru Dam - Kabete pipeline transmission has been encroached at Good Shepherd
and Kiangima area. The structures under construction have been erected on top of
16’’ and 24’’ pipes at AV (Air Valve) number 42 (Good Shepherd area), 9”,12” and 24”
pipes between wash out 38 and AV(Air Valve) number 38 (Kiangima area).
In view of the circumstances described above, the completeness, accuracy and ownership
of property, plant and equipment balance of Kshs. 2,949,972,964 as at 30 June 2018 could
not be confirmed.
The audit was conducted in accordance with International Standards of Supreme Audit
Institutions (ISSAIs). I am independent of Nairobi City Water and Sewerage Company 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 qualified opinion.
Key Audit Matters
Report of the Auditor-General on the Financial Statements of Nairobi City Water and Sewerage Company Limited for the
year ended 30 June 2018
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Key audit matters are those matters that, in my professional judgment, are of most
significance in the audit of the financial statements. Except for the matters described in the
Basis for Qualified Opinion and Basis for Conclusions on Lawfulness and Effectiveness in
Use of Public Resources and Effectiveness of Internal Controls, Risk Management and
Governance sections, I have determined that there are no Key Audit Matters to communicate
in my report.
Other Information
The directors are responsible for the other information. The other information comprises the
report of directors as required by the Companies Act, 2015, and the statement of the
directors’ responsibilities which are obtained prior to the date of this report, and the annual
report which is expected to be made available after that date.
My opinion on the financial statements does not cover the other information and I do not
express an audit opinion or any form of assurance thereon.
In connection with the audit of the financial statements, my responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent
with the financial statements or the knowledge obtained in the audit, or otherwise appears
to be materially misstated. Based on the work I have performed on the other information
obtained prior to the date of this auditor’s report, if I conclude that there is material
misstatement of this other information, I am required to report that fact. I have nothing to
report in this regard.
REPORT ON LAWFULNESS AND EFFECTIVENESS IN USE OF PUBLIC RESOURCES
Conclusion
As required by Article 229(6) of the Constitution, based on the audit procedures performed,
except for the matters described in the Basis for Qualified Opinion and Basis for Conclusions
on Lawfulness and Effectiveness in Use of Public Resources and Effectiveness of Internal
Controls, Risk Management and Governance sections of my report, I confirm that, nothing
else has come to my attention to cause me to believe that public resources have not been
applied lawfully and in an effective way.
Basis for Conclusion
1. Budget Performance - Under Collection of Revenue
During the financial year ended 30 June 2018, Nairobi City Water and Sewerage Company
Ltd had an approved budget of Kshs.10,761,000,000 for operating revenue. The statement
of comprehensive income for the year ended 30 June 2018, however, reflects an operating
income of Kshs.8,478,139,252. This implies that an amount of Kshs.2,282,860,748 or 21%
Report of the Auditor-General on the Financial Statements of Nairobi City Water and Sewerage Company Limited for the
year ended 30 June 2018
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of the budgeted revenue was not realized, an indication that the Company did not use the
public resources at its disposal efficiently and effectively to collect the revenue.
2. Budget Performance - Under Absorption of Capital Expenditure Budget
During the financial year ended 30 June 2018, Nairobi City Water and Sewerage Company
Ltd had an approved budget of Kshs.16,339,360,000 comprising of operating expenditure
of Kshs.9,927,866,000 and capital expenditure of Kshs.6,471,494,000. Although the
statement of comprehensive income for the year under review reflects operating including
finance costs totalling Kshs.9,113,034,657 or a 92% budget absorption, the assets
movement schedule reflects additions of Kshs.1,030,262,148 only on capital expenditure.
The latter situation therefore means that only 16% of the capital expenditure budget was
absorbed. Failure to execute 84% (Kshs.5,441,231,852) of the capital expenditure budget
resulted in an ineffective delivery of water and sewerage services to the resident of Nairobi
City County.
3. Non-Revenue Water
During the year under review, the Company produced a total volume of 172,767,812 cubic
meters (m3) of water. Out of this volume, 106,803,022 cubic meters (m3) was billed to
customers. The balance of 65,964,740 cubic meters or approximately 38% of the total
volume produced represented Non-Revenue Water (Unaccounted for Water). The Non-
Revenue Water is 13% over and above the allowable loss of 25% as provided for in the
Water Services Regulatory Board guidelines.
4. Gap Detections on Revenue Generated through the Customer Management
System
The Company’s revenue data is generated through a Customer Management System. An
analysis of the data generated through the system revealed several gaps in the system
generated bill numbers contrary to Section 2.4.1. of the Nairobi City Water and Sewerage
Company Ltd Commercial Operations Policy,2015. A summary of the missing gaps is as
shown in the table below:
Gap Detection Summary
Missing Records/
Amount
Month Kshs
July 2017 1,039,838
August 2017 845,199
September 2017 1,028,848
Report of the Auditor-General on the Financial Statements of Nairobi City Water and Sewerage Company Limited for the
year ended 30 June 2018
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October 2017 978,736
November 2017 951,760
December 2017 1,224,785
January 2018 1,316,485
February 2018 1,176,441
March 2018 1,337,200
April 2018 1,143,868
May 2018 1,567,343
June 2018 1,061,161
Total 13,671,664
5. Construction Projects
5.1. Kasarani Sports View Sewer Reticulation
Nairobi City Water and Sewerage Company awarded a tender no. NCWSC/24/2013 for
Kasarani Sports View Sewer Reticulation to a contractor at Kshs.24,523,677.51. The scope
of the works involved construction of DN 225 sewerage reticulation 1300m within Kasarani
Sports Drive estate near ICIPE.
The works started on 27 February 2014 and were due for completion within 153 calendar
days from the commencement of the project. In October 2014, the contractor abandoned
the site and gave a go ahead to the Company to terminate the contract citing unavoidable
circumstances. The contract was terminated on 16 October 2018 vide letter Ref No.
NCWSC/SCD/24/13/Vol.III/5584/BKK/rbm.
The engineer’s report on the status of the project dated 28 July 2016 shows that the
contractor had been paid Kshs. 13,860,545.94 which was 56.52%of the contract sum. The
engineers’ report also indicated the project to have been abandoned at 74% completion
level.
Audit inspection of the project on 5 February 2019 revealed anomalies as follows:
(i) There had been no activity on site after the contractor abandoned the project.
(ii) Works had been left in a deplorable condition with gaping manholes, open trenches
which posed danger to residents
(iii) The Company had not recovered liquidated damages after termination of the
contract.
Consequently, it was not possible to ascertain that value for money had been realized in
respect of the expenditure of Kshs. 13,860,545.94 incurred on the project.
Report of the Auditor-General on the Financial Statements of Nairobi City Water and Sewerage Company Limited for the
year ended 30 June 2018
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5.2. Proposed Sewer Extension in Utawala Area
Nairobi City Water and Sewerage Company awarded a tender no. NCWSC/41/2015 for
Sewer Extension in Utawala to a contractor at Kshs. 144,075,079. The scope of the works
involved DN225-450 sewer extension to Serve Utawala Estate, AP&GSU training Schools.
The works started on 26 September 2016 and were due for completion on 30 April 2018.
However, the contractor suspended works on 5 March 2018 due to non-payment. A status
report dated 30 June 2018 shows that the contractor had been paid Kshs.33,884,674.81
with unpaid certificates amounting to Kshs.40,328,902.50. The project was had been done
55% at the time the contractor suspended works.
Audit revealed that the performance bond of Kshs.14,475,017 issued by CFC Stanbic Bank
expired on 12 Nov 2017. Consequently, clause 28 of the Condition of Contracts regarding
submission of a valid performance bond security became inoperative. It was valid for 573
days from 19 April 2016 to 12 Nov 2017. However, the Contractor continued with works until
5 March 2018 when he suspended works due to non-payment of certificates.
Further, the Company may incur extra cost in payment of accrued interest of Kshs.1,628,634
due to delayed payment of certified works.
6. Termination of Directors’ Contracts
Examination of human resource records revealed that the management terminated
contracts of three functional directors vide termination letters dated 17 August 2017 contrary
to the employment Act 2007 Section 45 (1) and (2). The three directors were in charge of
Commercial Services, Human Resource and Administrative Services and Finance and
Strategy. The three filed law suits at the Employment and Labor Relations Court under ELRC
No 1726 of 2017, Petition No 32 of 2018 and Petition No. 118 of 2018, respectively upon
termination of their contracts. The ruling of one of the cases- ELRC No. 1726 was delivered
on 13 November 2017 which quashed his dismissal and reinstated him. Alternatively, he
was to be paid for the full contract ending 11 September 2017 and for the full contract term
commencing 11 September 2017. The other two cases are still pending in court.
The claims by the three directors amounting to Kshs.186,204,338.60 is as tabulated below:
Claims
Director In-charge of Kshs
Commercial Services 53,757,039.00
HR & Administrative Services 70,299,083.60
Finance & Strategy services 62,148,216.00
Total 186,204,338.60
Report of the Auditor-General on the Financial Statements of Nairobi City Water and Sewerage Company Limited for the
year ended 30 June 2018
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In addition, the Company incurred expenditure totalling Kshs.484,400 in respect of legal fees
as per the internal memo from legal department dated 8 October 2017-Ref LEG/394/2017.
7. Payment of Allowances to Nairobi City County Assembly Members
Examination of expenditure documents revealed that a total of Kshs.33,264,115 was
irregularly paid to members of the county assembly in form of allowances to carry out
legislative and oversight duties. In addition, the Company did not provide any authority to
support payment of the allowances to members of the county assembly.
8. Employees in Acting Positions for More Than Six months
Examination of the expenditure and the human resource records revealed that, several
employees have been in an acting capacity for the period exceeding six months contrary the
Company’s Human Resource Policy as indicated below:
P/F No Acting Appointment Confirmed Date No. of Days in
Date Acting Capacity
02675 05/09/2016 1/08/2017 1 year
02807 16/08/2016 1/08/2017 1 year
02615 16/08/2016 1/08/2017 1 year
08939 17/08/2017 None 1 year 6 months
18693 17/08/2017 None 1 year 6months
17289 02/03/2018 None 11 months
13200 18/08/2017 None 1 year 5 months
19402 18/08/2017 None 1 year 5 months
18888 12/02/2016 None 1 year 11 months
09059 01/12/2015 None 3 years
01903 02/03/2017 None 1 year 9 months
9. Non-Payment of Audit fees
Trade and other payables balance of Kshs.2,845,143,931 as at 30 June 2018 includes
outstanding audit fees balance of Kshs.25,951,293 that has accumulated for seven years
contrary to the requirement of Section 41 (c) of the Public Audit Act, 2015.
The audit was conducted in accordance with ISSAI 4000. The standard requires that I
comply with ethical requirements and plan and perform the audit to obtain assurance about
whether the activities, financial transactions and information reflected in the financial
statements are in compliance, in all material respects, with the authorities that govern them.
Report of the Auditor-General on the Financial Statements of Nairobi City Water and Sewerage Company Limited for the
year ended 30 June 2018
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I believe that the audit evidence I have obtained is sufficient and appropriate to provide a
basis for my conclusion.
REPORT ON EFFECTIVENESS OF INTERNAL CONTROLS RISK MANAGEMENT AND
GOVERNANCE
Conclusion
As required by Section 7 (1) (a) of the Public Audit Act, 2015, based on the audit procedures
performed, except for the matters described in the Basis for Qualified Opinion and Basis for
Conclusions on Lawfulness and Effectiveness in Use of Public Resources and Effectiveness
of Internal Controls, Risk Management and Governance sections of my report, I confirm that,
nothing else has come to my attention to cause me to believe that internal controls, risk
management and governance were not effective.
Basis for Conclusion
1. Non-existence of Board of Directors
Examination of records relating to the Company’s governance revealed that the board of
directors’ operations were suspended vide the letter ref: NCC/CS/LOM/1067/2017 dated 27
September 2017. As a result, there has been lack of formulation of the Company’s new
policies, procedures and execution of the functions of the board contrary to section 79(1),
Water Act 2016.
The audit was conducted in accordance with ISSAI 1315 and ISSAI 1330. The standards
require that I plan and perform the audit to obtain assurance about whether processes and
systems of internal control, risk management and governance were operating effectively, in
all material respects. I believe that the audit evidence I have obtained is sufficient and
appropriate to provide a basis for my conclusion.
REPORT ON OTHER LEGAL AND REGULATORY REQUIREMENTS
As required by the Kenyan Companies Act, 2015 I report based on the audit, that:
(i) I have obtained all the information and explanations which, to the best of my knowledge
and belief, were necessary for the purpose of my audit;
(ii) In my opinion, proper books of account have been kept by the Company, so far as
appears from the examination of those books;
(iii) The Company’s statement of financial position and statement of comprehensive
income are in agreement with books of account; and
(iv) In my opinion the information given in the report of the directors on pages 5 and 6, is
consistent with the financial statements.
Responsibilities of Directors and Those Charged with Governance
Report of the Auditor-General on the Financial Statements of Nairobi City Water and Sewerage Company Limited for the
year ended 30 June 2018
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The directors are responsible for the preparation and fair presentation of these financial
statements in accordance with International Financial Reporting Standards and for
maintaining effective internal control as directors determines is necessary to enable the
preparation of financial statements that are free from material misstatement, whether due to
fraud or error and for its assessment of the effectiveness of internal control, risk
management and governance.
In preparing the financial statements, the directors are responsible for assessing the ability
of Nairobi City Water and Sewerage Company Ltd to continue as a going concern, disclosing,
as applicable, matters related to going concern and using the going concern basis of
accounting unless the directors either intends to liquidate the Company or to cease
operations, or have no realistic alternative but to do so.
The directors are 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.
In addition to the responsibility for the preparation and presentation of the financial
statements described above, the directors are also responsible for ensuring that the
activities, financial transactions and information reflected in the financial statements are in
compliance with the authorities which govern them, and that public resources are applied in
an effective way.
Those charged with governance are responsible for overseeing the Nairobi City Water and
Sewerage Company Ltd financial reporting process, reviewing the effectiveness of how the
entity monitors compliance with relevant legislative and regulatory requirements, ensuring
that effective processes and systems are in place to address key roles and responsibilities
in relation to governance and risk management, and ensuring the adequacy and
effectiveness of the control environment.
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. Reasonable assurance is a high level of assurance, but is
not a guarantee that an audit conducted in accordance with ISSAIs will always detect a
material misstatement and weakness 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.
In addition to the audit of the financial statements, a compliance audit is planned and
performed to express a conclusion about whether, in all material respects, the activities,
financial transactions and information reflected in the financial statements are in compliance
with the authorities that govern them and that public resources are applied in an effective
way, in accordance with the provisions of Article 229(6) of the Constitution and submit the
audit report in compliance with Article 229(7) of the Constitution.
Report of the Auditor-General on the Financial Statements of Nairobi City Water and Sewerage Company Limited for the
year ended 30 June 2018
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Further, in planning and performing the audit of the financial statements and audit of
compliance, I consider internal control in order to give an assurance on the effectiveness of
internal controls, risk management and governance processes and systems in accordance
with the provisions of Section 7 (1) (a) of the Public Audit Act, 2015 and submit the audit
report in compliance with Article 229(7) of the Constitution. My consideration of the internal
control would not necessarily disclose all matters in the internal control that might be material
weaknesses under the ISSAIs. A material weakness is a condition in which the design or
operation of one or more of the internal control components does not reduce to a relatively
low level the risk that misstatements caused by error or fraud in amounts that would be
material in relation to the financial statements being audited may occur and not be detected
within a timely period by employees in the normal course of performing their assigned
functions.
Because of its inherent limitations, internal control may not prevent or detect misstatements
and instances of noncompliance. Also, projections of any evaluation of effectiveness to
future periods are subject to the risk that controls may become inadequate because of
changes in conditions, or that the degree of compliance with the Nairobi City Water and
Sewerage Company Limited policies and procedures may deteriorate.
As part of an audit conducted in accordance with ISSAIs, I exercise professional judgement
and maintain professional skepticism throughout the audit. I also:
• 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.
• Evaluate the appropriateness of accounting policies used and the reasonableness of
accounting estimates and related disclosures made by the directors.
• Conclude on the appropriateness of the directors 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 ability of
Nairobi City Water and Sewerage Company Ltd to continue as a going concern. 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 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 Company to cease to continue as a going concern or 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.
Report of the Auditor-General on the Financial Statements of Nairobi City Water and Sewerage Company Limited for the
year ended 30 June 2018
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• Obtain sufficient appropriate audit evidence regarding the financial information and
business activities of the Nairobi City Water and Sewerage Company Ltd to express an
opinion on the financial statements.
• Perform such other procedures as I consider necessary in the circumstances.
I communicate with the directors 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 the directors 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.
FCPA Edward R. O. Ouko, CBS
AUDITOR-GENERAL
Nairobi
24 April 2019
Report of the Auditor-General on the Financial Statements of Nairobi City Water and Sewerage Company Limited for the
year ended 30 June 2018
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