This assignment was part of the cross debt settlement system between the Government and the Nairobi City Council Water Department. The exercise involved detailed accounting systems review for the Water and Sewerage Department of Nairobi City Council and reconciliation of all Government water accounts and other liability and debtors’ accounts so as to agree on the mutual indebtedness between the Central Government and the City Council. The resultant review confirmed indebtedness and was adopted by the City Council and the Government for debt settlement.