REPUBLIC OF KENYA MINISTRY OF PUBLIC SERVICE AND GENDER STATE DEPARTMENT FOR PUBLIC SERVICE Office of the Principal Secretary www.psyg.go.ke P 0 BOX 30050 -00100 Telephone: Nairobi 227411 NAIROBI Telex: 23125 KENYA Fax: 2243620 Ref. No. MPSG/ACCFS/201(29) Date: 11 March, 2021 OFFICE OF THE AUDITOR GENERAL FCPA Nancy Janet Kabui Gathungu P. 0. Box 30084 - 00100, NAIROBI Auditor-General Office of the Auditor General 2 MAR 021 NAIROBI Dear CE VED RE: REVISED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR STATE DEPARTMENT FOR PUBLIC SERVICE FOR THE YEAR ENDED 30TH JUNE 2020 Forwarded herewith, please find Revised Annual Report and Financial Statements for the State Department for Public Service for the year ended 30h June, 2020. Submitted for your perusal and further necessary action. Yours e \x r Mary W. Kimonye (Mrs), MBS PRINCIPAL SECRETARY Encl. Copy to: Prof. Margaret Kobia, PhD, MGH Cabinet Secretary Ministry of Public Service and Gender NAIROBI The Director General Accounting Services & Quality Assurance The National Treasury NAIROBI OFFICE OF THE AUDITOR GENERA.L P0 Box 30084 - 00100, NAIROBI REGISTRY / IVl MAR2G CElVE MINISTRY OF PUBLIC SERVICE AND GENDER STATE DEPARTMENT FOR PUBLIC SERVICE REVISED REPORTS AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2020 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) 1 MINISTRY OF PUBLIC SERVICE AND GENDER STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 KEY STATE DEPARTMENT FOR PUBLIC SERVICE INFORMATION AND MANAGEMENT (a) Background Information The Ministry of Public Service and Gender was formed following the Executive Order No. 1 of 2020 (revised May 2020) comprising the State Department for Public Service and State Department for Gender. At Cabinet level, the Ministry is represented by the Cabinet Secretary, Prof. Margaret Kobia, Ph.D, MGH, who is responsible for the general policy and strategic direction of the Ministry. The State Department for Public Service and State Department for Gender are headed by Principal Secretaries as below: i. The State Department for Gender administered by Prof. Collette A. Suda, PhD, FKNAS, CBS; and ii. The State Department for Public Service administered by Mary W. Kimonye (Mrs), MBS. Vision A transformed Public Service, empowered youth and women; gender equity and equality for a high quality of life for all Kenyans. Mission To provide policy leadership for public service transformation, youth and women empowerment, and promotion of gender equity and equality. Core Values The Ministry upholds the following core values in service delivery: i. Integrity: Observe high moral and ethical standards. ii. Professionalism: Demonstrate competence in the discharge of our duties. iii. Equity and Equality: Demonstrate fairness and impartiality in service provision to all. iv. Innovativeness: Committed to being .creative by exploring new ways and provide latitude for growth by all. v. Patriotism: Driven by commitment to uphold national cohesion, loyalty to the organization and the Republic. vi. Citizen-centric: Committed to consultations and participation to ensure responsiveness to the needs and aspirations of citizens. Strategic Objectives The strategic objectives of the State Department for Public Service are to: i. Transform the Public Service for a responsive, citizen centered and quality service delivery; ii. Entrench performance management in the public service through performance contracting; iii. Strengthen capacity of National and County governments for efficient and effective delivery of State mandate and functions; 111 MINISTRY OF PUBLIC SERVICE AND GENDER STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 (c) Fiduciary Management The key management personnel who held office during the financial year ended 30h June 2020 and who had direct fiduciary responsibility were: S/No Designation Name 1. Cabinet Secretary Prof. Margaret Kobia 2. Chief Administrative Secretary Hon. Rachel W. Shebesh 3. Principal Secretary Mrs. Mary W. Kimonye 4. Principal Administrative Secretary, Public Service Performance Management Unit Mr. Steve Ndele 5. Secretary/CEO, Huduma Kenya Mr. James Buyekane 6. Secretary, Management Advisory Services Ms. Wangari Ndia 7. Secretary, Human Resource Development Dr. Florence Muinde 8. Secretary, Human Resource Management Policy Ms. Mary Maungu 9. Secretary, Administration Mr. Muktar Abdi 10. Chief Finance Officer Mr. Francis Muteti 11. Head of Accounts Unit Mr. Peter Kabebe 12. Director Human Resource Management Services Dr. Jacob Mbijjiwe 13. Head Planning & Monitoring Unit Ms. Judith Onyango 14. Head Legal Office Mr. Kefa Motende 15. Head Supply Chain Management Services Ms. Moraa Nyamwaro 16. Head Internal Audit Mr. John Philip Ogwel (d) Fiduciary Oversight Arrangements The State Department for Public Service has operationalized the following Committees: - Audit and finance committee activities - Parliamentary committee activities - Development partner oversight activities - Other oversight activities (e) Entity Headquarters P.O. Box 30050-00100 Harambee House Harambee Avenue Nairobi, KENYA Entity Contacts Telephone: (254) 2227411 E-mail: info@psyg.go.ke Website: www.psy.ao.ke v MINISTRY OF PUBLIC SERVICE AND GENDER STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 FORWARD BY THE CABINET SECRETARY BUDGET ALLOCATION In the financial year 2019/20 the State Department for Public Service had a gross budget of Kshs.8,980,101,493 which was made up of Kshs.8,182,291,493 and Kshs.797,810,000 for Recurrent And Development Budget respectively. The State Department for Public Service was to expend the gross budget of Kshs.8,980,101,493 under the following two programmes: -KShs General Administration Planning and Support Services 4,625,040,829 4,612,512,317 12,528,511.8 Public Service Transformnation 4,355,060,664 4,187,006315 168,054,349.7 8,980,101,493 8,799,518,632 180,582,86 I. Programme 1: Public Service Transformation The objective of this programme is to transform quality and efficiency of Public Servic( Delivery. This programme was allocated Kshs.4,355,060,664 representing 48.5% of the budget. A total of Kshs.4,187,006,315 was spent under the following sub programme: a) Sub-programme SP 2.1: Human Resource Management. b) Sub-programme SP 2.2: Human Resource Development c) Sub-programme SP 2.3: Management Consultancy Services d) Sub-programme SP 2.4: Huduma Secretariat e) Sub-programme SP 2.5: Public Service Reforms II. Programme 2: General Administration, Planning and Support Services The objective of this programme is to enhance empowerment and participation of youth an( other vulnerable groups in all aspects of national development. This programme wa; allocated Kshs.4,625,040,829 representing 51.5% of the budget. A total o Kshs.4,612,512,317 was spent under the following sub programmes: a) Sub-programme 3.1: Hunian Resource and Supp6rt Services b) Sub-programme 3.2: Financial Management Services c) Sub-programme 3.3: Information Communication Services vii MINISTRY OF PUBLIC SERVICE AND GENDER STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 COMMENTARY BY THE CABINET SECRETARY Key Performance Highlights Below is an overview of the financial performance for the year ended 30'h June 2020 as reported in the detailed financial statements together with the commentary and comparative analysis against budget and prior year for the key items in the financial statements. Current Year Performance against Prior Year - alj ianc -FOV2Vr20n-20 TOTAL REVENUES 8,858,864,720 6,933,248,828 1,925,615,892 TOTAL PAYMENTS 8,799,458,632 6,932,250,495 1,867,208,137 SURPLUS/DEFICIT 59,406,088 998,333 58,407,755 Financial Performance Summary Actual Performance against Budget for Year to 30th June 2020 lmnaalp fmac 90 08- TOTAL REVENUES 8,858,864,720 6,933248,828 1,925,615,892 28 TOTAL PAYMENTS 8,799,458,632 6,932250,495 1,867,208,137 27 SURPLUS/DEFICIT 59,406,088 998,333 58,407,755 5851 Actual receipts by the State Department for Public Service stood at 28% below budget while actual payments were 27% below budget. This is attributable to under issue of exchequer and underutilisation of budget allocation mostly in acquisition of assets use of goods and services and social security benefits. ix ±IA11410 AI" A MX I Ui.U)" .ju ,j y A'..AZ L - - - STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 COMMENTARY BY THE CABINET SECRETARY (CONTINUED) Key Performance Highlights (Continued) Receipts The State Department for Public Service receipts mainly comprise of exchequer releases from the National Treasury and other receipt sources including proceeds from sale of assets. The total receipts for FY 2019/2020 stood at Kshs.8.8 Million, representing 99% against the budget of Kshs.8.9Million. Total Receipts Breakdown a b c=a+b d e-c-d f6ic% RECEIPTS Exchequer releases 8,605,082269 (1363,490539) 7,241591,729 7,113,154,665 128,437064 98% Proceeds from Sales of Assets 1303,882323 434.627,441 1,738509,764 1,745,710,055 (7200291) 100% Total Receipts 9,908,964,592 1 (928,863,098) 8,980,101,493 8,858,864,720 121,236,773 99% xi MINISTRY OF PUBLIC SER VICE AND GENDER STA TE DEPARTMENT FOR PUBLIC SER VICE Reports and Financial Statements For the year ended June 30, 2020 COMMENTARY BY THE CABINET SECRETARY (CONTINUED) mlrasom io.a: mi!ue jj ' mmm The Cabinet Secretary during the Transformational and Innovation Leadership at the Kenya School of Government xiii IVI11NISTR Y O U15 ULIC 'SEK V1ICE AIlvU ILNINDE tt STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 7 - Chief Administrative Secretary leads the Department in support of the vulnerable group as part of CSR xv STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 COMMENTARY BY THE CABINET SECRETARY (CONTINUED) Implementation Challenges 1. Human resource capacity constraint: Some divisions were grossly understaffed and hence affecting the delivery of services as per the agreed timelines 2. Financial constraints: Inadequate funding and untimely disbursement of budgeted funds hampered successful implementation of the planned programmes and projects. 3. Inadequate office space: This led to unfavourable work environment for the officers and affected engagement of youth through internship/industrial attachment/apprenticeships in the Ministry's programmes. 4. COVID-19 pandemic: This led to disruption in working operations within the Ministry as well as re-prioritization of programmes/projects. Recommendations and Way Forward. 1. Human resource capacity constraint: The State department will continue to implement its Human Resource Plan in the FY 2020/21. 2. Financial constraints: Prioritization of programmes/projects/ activities; proper budgeting and mobilization of resources from development partners. 3. Inadequate office space: Sharing offices among the staff as well as engaging few youth through internship/industrial attachment/apprenticeships in the Ministry's programmes. 4. The Department has developed of Policy Guidelines on: i. Return to Work Post COVID-19 Pandemic, ii. Alternative Working Arrangements, iii. Tele-counselling to address Mental Health iv. Compliance with Work Place Guidelines on COVID-19 Pandemic v. National Post COVID-19 Recovery Plan vi. Return to Work Guidelines for Public Officers after Quarantine and Isolation vii. Safe resumption of services guidelines at the Huduma Centres 5. Continued citizen access to public services in Huduma Centres; Huduma Kenya has development and is implementing: i. A Service by appointment (SBA) solution for the management of high numbers of customers experienced at Huduma Centres and reduce the service waiting time by Citizens. ii. A Huduma Popote Strategy to automate and digitize public services for continued service delivery. Cabinet Secretary Prof. Margaret Kobia, Ph.D, MGH xvii I VILN ik(Y Ur~ r U1)Ik-LNUA tJVk2 ~' 1-r IN, 2 nim STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 State Objective Outcome Indicator FY 2019/20 Department for Performance Public Service Program Affordable Housing Under "Boma Yangu" Portal No. of MDAs Services at Eighteen (18) MDAs the M-Huduma Platform Services have been and Online Portal uploaded at the M- Huduma Platform and Online Portal No. of MDAs placed on 361 MDAs were performance contract placed on performance contracting for the FY 2019/20 No. of MDAs whose Performance performance has been evaluation for 334 evaluated MDAs for FY 2018/19 performance contracts was undertaken and report prepared Modules Business processes for developed/infrastructure Pension, leave and of GHRIS acquired payroll deduction modules developed. No. of Developed Public policies/strategies/guideli Service Emeritus nes reviewed developed policy No. of training proposals 50 proposals developed developed and submitted to Development Partners to support training and capacity building in the public sector. General To provide Improved and No. of youth engaged for 152 youth engaged for Administration leadership efficient internship/attachment internship and Planning and and policy administrative, attachment Support direction financial and , I programmes 2 MINISTRY OF PUBLIC SER VICE AND GENDER STATE DEPARTMENT FOR PUBLIC SER VICE Reports and Financial Statements For the year ended June 30, 2020 CORPORATE SOCIAL RESPONSIBILITY STATEMENTISUSTAINABILITY REPORTING The Ministry of Public Service and Gender through the State Department for Public Service is committed to facilitate efficient and effective delivery of public services to all citizens. The aim is to have a Citizen-Focused and Results-Oriented Public Service. The State Department for Public Service, being an enabler to the realization of the global, regional and national development agenda as espoused in the Sustainable Development Goals, Agenda 2063 for Africa and the Kenya Vision 2030 with its successive Medium-Term Plan that currently incorporates the Big Four Initiatives is guided by the following strategic intentions: i. Enhance capacity of the public service human capital; ii. Strengthen the public service through policy, legal and institutional reforms; iii. Enhance ICT Integration in public service delivery; and iv. Re-engineer performance management. Below is a brief highlight of our achievements in each pillar: 1. Sustainability Strategy and Profile - The State Department for Public Service is working in collaboration with Salaries and Remuneration Commission, Public Service Commission amongst other identified key players to address the resolutions of the National Wage Bill Conference held on 26 - 28' November, 2019. The conference whose theme was "Transforming Kenya's Economy through a Fiscally Sustainable Public Wage Bill" focussed on seven key drivers namely; Productivity, Remuneration and Benefits Policy, Performance Management, Labour Relations, Optimization of the Public Service, Public Sector Pension Liability and Work Ethic. Further, the State Department will continue to develop and submit proposal on identified/emerging thematic areas (including climate change) to Development Partners in order to support training and capacity building in the public sector. 2. Environmental Performance The State Department for Public Service has constituted and operationalized an Environmental Sustainability The functions of the Committee are to; develop and implement - environmental sustainability policy; sensitize the Department's staff on environmental sustainability in compliance with Environment Management and Coordination Act (EMCA) - 1999; and submit implementation reports as well as annual environmental audited reports in compliance with waste management regulations to the National Environment Management Authority (NEMA). The State Department for Public Service in collaboration with the Ministry of Environment led the public servants in planting trees at Ngong Hills in line with the Presidential Directive 4 MINISTRY OF PUBLIC SERVICE AND GENDER STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 STATEMENT OF STATE DEPARTMENT FOR PUBLIC SERVICE MANAGEMENT RESPONSIBILITIES Section 81 (1) of the Public Finance Management Act, 2013 requires that, at the end of each financial year, the Accounting Officer for a National Government Entity shall prepare financial statements in respect of that entity. Section 81 (3) requires the financial statements so prepared to be in a form that complies with relevant accounting standards as prescribed the Public Sector Accounting Standards Board of Kenya from time to time. The Accounting Officer in charge of the State Department for Public Service is responsible for the preparation and presentation of the entity's financial statements, which give a true and fair view of the state of affairs of the entity for and as at the end of the financial year (period) ended on June 30, 2020. This responsibility includes: (i) maintaining adequate financial management arrangements 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 entity; (iii) designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of the financial statements, and ensuring that they are free from material misstatements, whether due to error or fraud; (iv) safeguarding the assets of the State Department for Public Service; (v) selecting and applying appropriate accounting policies; and (vi) making accounting estimates that are reasonable in the circumstances. The Accounting Officer in charge of the State Department for Public Service accepts responsibility for the entity'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 (IPSAS). The Accounting Officer is of the opinion that the State Department for Public Service financial statements give a true and fair view of the state of entity's transactions during the financial year ended June 30, 2020, and of the State Department for Public Service financial position as at that date. The Accounting Officer charge of the State Department for Public Service further confirms the completeness of the accounting records maintained for the State Department for Public Service, which have been relied upon in the preparation of the State Department for Public Service financial statements as well as the adequacy of the systems of internal financial control. The Accounting Officer in charge of the State Department for Public Service confirms that the State Department for Public Service has complied fully with applicable Government Regulations and the terms of external financing covenants (where applicable), and that the State Department for Public Service funds received during the year under audit were used for the eligible purposes for which they were intended and were properly accounted for. Further the Accounting Officer confirms that the State Department for Public Service financial statements have been prepared in a form that complies with relevant accounting standards prescribed by the Public Sector Accounting Standards Board of Kenya. Approval of the Financial Statements The State Department for Public Service financial statements were approved and signed by the Accounting Officer on A0 to J 2020. Principal Secretary Head of X ounts Unit Name: Mary W. Kimonye (Mrs), MBS Name: Peter Kabebe ICPAK Member Number: 3845 6 REPUBLIC OF KENYA elephone: +254-(20) 3214000 HEADQUARTERS -rnail: info@oagkenya.go.ke Anniversary Towers Vebsite: www.oagkenya.go.ke Monrovia Street C/OFFICE OF THE AUDITOR GENERAL P.O. Box 3oo84-00100 Enhancing Accountability NAIROBI REPORT OF THE AUDITOR-GENERAL ON STATE DEPARTMENT FOR PUBLIC SERVICE FOR THE YEAR ENDED 30 JUNE, 2020 REPORT ON THE FINANCIAL STATEMENTS Qualified Opinion I have audited the accompanying financial statements of State Department for Public Service set out on pages 8 to 26, which comprise the statement of assets and liabilities as at 30 June, 2020, and the statement of receipts and payments, the statement of cash flows and the summary statement of appropriation- recurrent and development combined 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. 1 have obtained all the information and explanations, which, to the best of my knowledge and belief, were necessary for the purpose of the audit. In my opinion, except for the effect 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 the State Department for Public Service as at 30 June, 2020, and of its financial performance and its cash flows for the year then ended, in accordance with International Public Sector Accounting Standards (Cash Basis) and comply with the Public Finance Management Act, 2012. Basis for Qualified Opinion 1.0 Misclassification of Expenditure The statement of receipts and payments reflects expenditure balances of Kshs.1,368,561,573 and Kshs.151,453,303 under use of goods and services and acquisition of assets, respectively. However, examination of a sample of payments under use of goods and services and acquisition of assets revealed that expenditure amounting to Kshs.63,194,517 had been charged to inappropriate budget lines distorting the budget execution as detailed below: Amount Bud et Line Charged Accurate Budget Line Kshs. Utilities Supplies and Hospitality SuppSies and 3,187,9 Services Routine Maintenance - Other Refurbishment of Buildings 26,510,747 Assets Refurbishment of Buildings Office Furniture and General Equipment 12,287,590 Refurbishment of Buildins Purchase of Computers and Other Accessories 5,917,175 Report oftthe Auditor-General on State Department for Public Service for the year ended 30.4une, 2020 In addition, the lease agreement executed by both parties on 5 March, 2020 was later than the invoice issued by'the Landlord and paid by the Management amounting to Kshs.27,778,106 purportedly for services rendered for a period earlier than the execution of the lease agreement. This contravenes Section 135(1) of the Public Procurement and Assets Disposal Act, 2015 which states that the existence of a contract shall be confirmed through the signature of a contract document incorporating all agreements between the parties and such contract shall be signed by the accounting officer or an officer authorized in writing by the accounting officer of the procuring entity and the successful tenderer. The invoices and the payment were not supported. Consequently, the authenticity, occurrence, and rights and obligations of the liability settled by the Management in respect of rental of produced assets amounting to Kshs.27,778, 1.06 for the year ended 30 June, 2020 could not be confirmed. The audit was conducted in accordance with International Standards of Supreme Audit Institutions (ISSAls). I am independent of the State Department for Public Service Management in accordance with ISSAI 130 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 Key audit matters are those matters that, in my professional judgment, are of most significance in the audit of the financial statements. There were no key audit matters to report in the year under review. Other Matter 1.0 Pending Bills Note 16.1 to the financial statements reflects pending bills amounting to Kshs.313,230,597 that were not settled in the year under review but were carried forward to 2020/2021 financial year. Failure to settle bills in the year to which they relate adversely affects the implementation of the subsequent year's budgeted programmes as the pending bills form a first charge to that year's budget provision. 2.0 Unresolved Prior Year Audit Issues Various prior year audit issues remained unresolved as at 30 June, 2020. The issues included unsupported cash and cash equivalents balance, unsupported expenditures, unreconciled accounts payables - deposits, among others. Management has not provided reasons for the delay in resolving the prior year audit issues. Report ofthe Auditor-General on State Department for Public Servicefor the year ended 30 June, 2020 3 explanation or justification was rendered for awarding the contract at a higher price. Management did not conduct negotiations with the successful firms to ensure that the Huduma Kenya Secretariat received competitive prices and value for money. 2.0 Irregular Procurement of Medical Insurance Services 2.1 Provision of One-Month Insurance Services The expenditure of Kshs.1,368,561,573 in respect of use of goods and services also includes an amount of Kshs.109,613,708 relating to insurance costs. The latter balance includes an amount of Kshs.6,085,529 paid to an insurance service provider for provision of one-month insurance services for group medical insurance cover for Cabinet Secretaries, Principal Secretaries and other senior civil servants. However, the basis of procurement of the one-month service was not supported. Further, the Management used an expired contract as the basis for payment which is contrary to the provisions of Sectionl35(1) of the Public Procurement and Assets Disposal Act, 2015. 2.2 Provision of Group Medical Insurance Services The insurance costs expenditure also includes an amount of Kshs.1 1,250,000 paid to an insurance service provider being part payment from a total contract sum of Kshs.13,076,953 for provision of group medical insurance services for sixty-nine (69) Huduma Secretariat staff. However, even though the contract stated that the medical cover commenced on 22 January, 2020 and would remain in force for a duration of one (1) year through to 21 January, 2021 and renewable subject to the rights of either party to terminate the agreement on terms of termination contained in the agreement, the two (2) parties signed the contract for the service on 29 January, 2020 thus backdating the contract seven days earlier and without evidence to show that services had been rendered during the seven days prior the execution of the contract. No evidence has been provided for audit verification to show that the insurance services provider rendered services for the duration or that the period of cover was to be extended by the seven days at the expiry of the contract. 2.3 Performance Security Guarantee Further, special conditions to the contract reference No.3.6 states that within twenty-eight (28) days of receipt of the notification of contract award, the successful tenderer should furnish the State Department with a performance security guarantee in the form of cash or a bank guarantee approved by the Insurance Regulatory Authority or a letter of credit equivalent to ten percent (10%) of the awarded contract sum of Kshs.13,076,953. However, no evidence was provided to show that the service provider complied with the performance security guarantee in line with the contract terms and Section 142(1) of the Public Procurement and Assets Disposal Act, 2015. Consequently, it was not possible to confirm whether the State Department adhered to the provisions of Article 227(1) of the Constitution of Kenya, 2010 which requires that when a state organ or any public entity contracts for goods or services, it shall do so in Report of the Auditor-General on State Department for Public Service for the year ended 30 June, 2020 5 4.0 Non-Compliance with the Government Directive on Procurement and Payment of Advertisement Services Examination of expenditure records revealed that an amount of Kshs.29,122,621 was paid to two local media houses for advertisement services without approval by the Government Advertising Agency as required under Circular No. OP/CAB.58/4A dated 8 February, 2017. No explanation has been provided for the non-compliance or failure to seek approval from Government Advertising Agency as required. 5.0 Procurement from Un-Prequalified Firms The expenditure of Kshs.1,368,561,573 in respect of use of goods and services further includes an amount of Kshs.101,305,022 relating to office and general supplies and services which includes an amount of Kshs.9,934,500 paid for supply of office stationery and supplies. However, the payments were made to suppliers who were not prequalified in line with Section 106(2)(a) of the Public Procurement and Asset Disposal Act, 2015. No explanation was provided for non-compliance with the procurement law. It was not therefore, possible to confirm how the suppliers were identified and contracted for the services. 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 material respects, with the authorities that govern them. 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, I confirm that, nothing has come to my attention to cause me to believe that internal controls, risk management and overall governance were not effective. Basis for Conclusion The audit was conducted in accordance with ISSAI 2315 and ISSAI 2330. The standards require that I plan and perform the audit to obtain assurance about whether effe5tive processes and systems of internal control, risk management and overall 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. 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 Report of the Auditor-General on State Departnent for Public Servicefor the year ended 30 June, 2020 7 an effective way, in accordance with the provisions of Article 229(6) of the Constitution and submit the audit report in cbmpliance with Article 229(7) of the Constitution. 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 overall 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 ISSAls. 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 revenue 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 non-compliance. 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 policies and procedures may deteriorate. As part of an audit conducted in accordance with ISSAls, 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 Management. * Conclude on the appropriateness of the Management's use of the applicable 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 State Department's ability to continue to sustain its services. If I conclude that a material uncertainty exists, I am required to draw attention in the auditor's report to the related disclosures in the 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 State Department to cease to continue to sustain its services. Report of the Auditor-General on State Department for Public Service for the year ended 30 June, 2020 9 Yi11TI Ax xLI L"' r (JDLIAL- 0.IL V Itu tuAM "Ir11"XL% STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 Nde209 2020W z>018 .2019 RECEIPTS Transfers from National Treasury 1 7,113,154,665 6,932,956,828 Proceeds from Sales of Assets 2 1,745,710,055 292,000 TOTAL REVENUES 8,858,864,720 6,933,248,828 PAYMENTS Compensation of Employees 3 4,608,337,137 4,509,133,840 Use of goods and services 4 1,368,561,573 1,366,359,069 Transfers to Other Government Units 5 2,596,871,635 805,224,344 Other grants and transfers 6 26,271,925 29,908,177 Social Security Benefits 7 47,963,058 4,384,062 Acquisition of Assets 8 151,453,303 217,241,003 TOTAL PAYMENTS 8,799,458,632 6,932,250,495 SURPLUS/DEFICIT 59,406,088 998,333 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The State Department for Public Service financial statements were approved on Q 7 ( 2020 and signed by: Principal Secretary Head ofAccounts Unit Name: Mary W. Kimonye (Mrs), MBS Name: Peter Kabebe ICPAK Member Number: 3845 8 1Vij.I,) I111 ".JI I JAJA%X, 0Lj1% T A t)X STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 STATEMENT OF CASH FLOWS Not - 2019- 2020' r 2018-2019 LL:LZ~2 ~ -~- . c- :~~.KF Ks ~jj - Ksbs CASH FLOW FROM OPERATING ACTIVITIES Receipts for operating income Transfers from National Treasury 1 7,113,154,665 6,932,956,828 Other Revenues 2 1,745,710,055 292,000 8,858,864,720 6,933,248,828 Payments for operating expenses Compensation of Employees 3 4,608,337,137 4,509,133,840 Use of goods and services 4 1,368,561,573 1,366,359,069 Transfers to Other Government Units 5 2,596,871,635 805,224,344 Other grants and transfers 6 26,271,925 29,908,177 Social Security Benefits 7 47,963,058 4,384,062 8,648,005,329 6,715,009,492 Adjusted for: Decrease/(Increase) in Accounts receivable: 13 (outstanding imprest) 197,600 98,531,269 Increase/(Decrease) in Accounts Payable: (deposits and retention) (26,908,229) (197,600) 184,148,762 316,573,005 CASHFLOW FROM INVESTING ACTIVITIES Acquisition of Assets 8 (151,453,303) (217,241,003) Net cash flows from Investing Activities (151,453,303) (217,241,003) CASHFLOW FROM BORROWING ACTIVITIES Net cash flow from financing activities NET INCREASE IN CASH AND CASH EQUIVALENT 32,695,459 99,332,002 Cash and cash equivalent at BEGINNING of the year 99,332,002 Cash and cash equivalent at END of the year 9A+9B 132,027,461 99,332,002 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. 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L-'t .i-. r� � � .� V] О О О О О о О О hf1 А - о о о о о о о о � ооо ооооо .,_, z - о N о о N о о о U о о о о о о о о � Q '. rnо�и ооооо � �� � . :� ��� ����� � ' �� 5 � � �� � . А � � ?м� � � � U � � и .л_ е� .� р � й � о '� �N � о. � . . � о ,уа Г-�-� О a�i `V р �cs � `i' ст-г r °м Z с� � . � Н и � о `�у о о ' � �р р � 'с� ti � �. о° °о °> '�"t�-, �� д� � о ° a�i � � н�.., � С G� -,:i:, � � � с� О Q Г=г а� r1C й .� F_-i .� т. W �- ^ и � I .N,� � к г� � н: �' !], А i'� �7 й г.=а L � � .-�' z� °с.т А � й � �г � : С1-,�.-fi � MINISTRY OF PUBLIC SERVICE AND GENDER STATE DEPARTYIENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 SIGNIFICANT ACCOUNTING POLICIES Transfers from the Exchequer Transfers from the exchequer are recognized in the books of accounts when cash is received. Cash is considered as received when payment instruction is issued to the bank and notified to the receiving State Department for Public Service. External Assistance External assistance is received through grants and loans from multilateral and bilateral development partners. Grants and loans shall be recognized in the books of accounts when cash is received. Cash is considered as received when a payment advice is received by the recipient State Department for Public Service or by the beneficiary. In case of grant/loan in kind, such grants are recorded upon receipt of the grant item and upon determination of the value. The date of the transaction is the value date indicated on the payment advice. A similar recognition criteria is applied for loans received in the form of a direct payment. During the year ended 30th June 2020, there were no instances of non-compliance with terms and conditions which have resulted in cancellation of external assistance loans. Other Receipts These include Appropriation-in-Aid and relates to receipts such as proceeds from disposal of assets and sale of tender documents. These are recognised in the financial statements the time associated cash is received. b) Recognition of Payments The State Department for Public Service recognises all payments when the event occurs, and the related cash has been paid out by the State Department for Public Service.. Compensation of Employees Salaries and wages, allowances, statutory contribution for employees are recognized in the period when the compensation is paid. _Vse of Goods and Services Goods and services are recognized as payments in the period when the goods/services are paid for. Such expenses, if not paid during the period where goods/services are consumed, shall be disclosed as pending bills. Interest on Borrowing Borrowing costs that include interest are recognized as payment in the period in which they are paid for. 16 MINISTRY OF PUBLIC SERVICE AND GENDER STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 SIGNIFICANT ACCOUNTING POLICIES 8. Accounts Receivable For the purposes of these financial statements, imprests and advances to authorised public officers and/or institutions which were not surrendered or accounted for at the end of the financial year are treated as receivables. This is in recognition of the government practice where the imprest payments are recognized as payments when fully accounted for by the imprest or AIE holders. This is an enhancement to the cash accounting policy. Other accounts receivables are disclosed in the financial statements. 9. Accounts Payable For the purposes of these financial statements, deposits and retentions held on behalf of third parties have been recognized on an accrual basis (as accounts payables). This is in recognition of the government practice of retaining a portion of contracted services and works pending fulfilment of obligations by the contractor and to hold deposits on behalf of third parties. This is an enhancement to the cash accounting policy adopted by National Government Ministries and Agencies. Other liabilities including pending bills are disclosed in the financial statements. 10. Pending Bills Pending bills consist of unpaid liabilities at the end of the financial year arising from contracted goods or services during the year or in past years. As pending bills do not involve the payment of cash in the reporting period, they recorded as 'memorandum' or 'off-balance' items to provide a sense of the overall net cash position of the State Department for Public Service at the end of the year. When the pending bills are finally settled, such payments are included in the Statement of Receipts and Payments in the year in which the payments are made. 11. Budget The budget is developed on a comparable accounting basis (cash basis except for imprest and deposits, which are accounted for on an accrual basis), the same accounts classification basis, and for the same period as the financial statements. The original budget was approved by Parliament on June 2020 for the period 1" July 2019 to 30th June 2020 as required by Law and there were two supplementary adjustments to the original budget during the year. A comparison of the actual performance against the comparable budget for the financial year under review has been included in the financial statements. Government Development Projects are budgeted for under the MDAs but receive budgeted funds as transfers and account for them separately. These transfers are recognised as inter-State Department transfers. 12. Comparative Figures Where necessary, comparative figures for the previous financial year have been amended or reconfigured to conform to the required changes in presentation. 18 MINISTRY OF PUBLIC SERVICE AND GENDER STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 NOTES TO THE FINANCIAL STATEMENTS 1. EXCHEQUER RELEASES Total Exchequer Releases for guarter 1 288,539,962 - Total Exchequer Releases for guarter 2 4,969,529,990 268,086,200 Total Exchequer Releases for guarter 3 1,098,902,826 4,689,519,600 Total Exchequer Releases for guarter 4 756,181,887 1,975,351,028 TOTAL 7,113,154,665 6,932,956,828 2 PROCEEDS FROM SALE OF ASSETS W 369 7772019 2020 2 ÷ Kshs shs Receipts from the Sale of Inventories, Stocks and Commodities 1,745,710,055 292,000 TOTAL 1,745,710,055 292,000 3 COMPENSATION OF EMPLOYEES r' S 9j 20 8:0 9 Basic salaries of permanent employees 232,978,896 169,011,425 Basic wages of temporary employees 221,014,886 186,291,541 Personal allowances paid as part of salary 154,343,356 153,830,874 Employer Contributions Compulsory national heakh insurance schemes 4,000,000,000 4,000,000,000 TOTAL 4,608,337,137 4,509,133,840 20 MINISTRY OF PUBLIC SERVICE AND GENDER STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 NOTES TO THE FINANCIAL STATEMENTS (Continued) 6 OTHER GRANTS AND TRANSFERS ___7_ 7 77 7'Ts ~:Ki 72 Íñi)rö 870 Scholarships and other Educational Benefits 26.271,925 29.908,177 Total 26,271,925 29,908,177 7 SOCIAL SECURITY BENEFITS 20192009, Govemment pension and retirement benefits 47,963,058 4,384,062 TOTAL 47,963,058 4 ,3 8 4 ,0 6 2 8 ACQUISITION OF ASSETS 2619302060531 Non Financial Assets Purchase of Buildings 23,044,901 Construction of Buildings - 155,177,023 Refurbishment of Buildings 84,009,875 - Construction and Civil Works 51,614,182 - Purchase of Vehicies and Other Transport Equipment 10,489,750 25,469,899 Purchase of Household Furniture and Institutional Equipment 72,295 - Purchase of Office Furniture and General Equipment 5,267,201 13,549,180 TOTAL 151,453,303 217,241,003 9A: Bank Accounts necurren lo .2 c"i n -~ -. ~"~~- ]Development,dpoi 'rrr eny e e4t~ L_ 20i2020~ 2018-2019 Kshs Kshs Central Bank of Kenya 87038023,KShs Reccurent - 53,121.461 281,361 Central Bank of Kenya, 87056980,hs Development - 7,280,249 296,578 Central Bank of Kenya, 87134823,KShs Depost - 71,623,040 98,531,269 Total 132,024,750 99,109,208 22 MINISTRY OF PUBLIC SERVICE AND GENDER STATE DEPARTMENT FOR PUBLIC SERVICE Reports and Financial Statements For the year ended June 30, 2020 13. CHANGES IN RECEIVABLE Outstanding Imprest as at 1 July 2019 (A) 197,600 - Imprest issued during the year (B) - - Imprest surrendered during the Year (C) p- Net changes in account receivables D-oA+B-C - 197,600 14. CHANGES IN ACCOUNTS PAYABLE - DEPOSITS AND RETENTIONS Deposit and Retentions as at 1n July 2019 (A) 98,531,629 Deposit and Retentions held during the year (B) 54,673,827- Deposit and Retentions paid during the Year (C) (81,582,416) - Net changes in account payables D= A+B-C 71,623,040.25 98,531,269 15. RELATED PARTY DISCLOSURES Related party disclosure is encouraged under non-mandatory section of the Cash Basis IPSAS. The following comprise of related parties to the State Department of Public Service * Key management personnel that include the Cabinet Secretaries and Accounting Officers * Other Ministries Departments and Agencies and Development Projects; * County Governments; and * State Corporations and Semi-Autonomous Government Agencies. .Related Party Transactions: ITransfers to other State Corporations and Semi-Autonomous Goverm 2.596,871,635 805,224344 24 b�м� а�� �� �N `�' �`�' � о с� �, г� � '� д'q � С р й,j <• й<� W 0(р f'�''r �� СГ С3 и' ,.л... � G �• й � ,�у. п c�b r9 V] � v Г)• ._' � cG и � и р р "'�S А ��"Э � С/l lV 7 О с I с с с Г� =7 �. . . - л � г� п ..� � - �. .� � Z � 'r��y i"Э <_ о `' � а � С с n• с G ^' � О СЛ � п` С. п "`3 /.+ h о� �=' л в-w ой� -°-ti� йт .� йо � о�'Г �-°-ай �й,:,=� � й О .о ��=-� ^� �-•°��бйrn i.>�•,�..,° ^.� й� о г`�,,л �й ��,� и ,�� у к �л� о`•�о --Эи?� п.rn`о wи •а:� о_° � о wл �, о � , (лi� й- О rn ', л CD N lv о� о�о и л°�°" О п�� pi и� � о О ° � й � � rл �„ � g�;л _о w,� со о°_ �� n- cv s о л со '-' а. � � С7 г� и а,'оиоо о N�? о�о�"oW,°,ow � �й �..°-5сР �� <.� � �"л.� � о '_' �'_'� о л оо т о� � оо � п°° 'п ' л °' rn а я' N �, � � '� � � о о о о n� гг " г� с O° о и О� т��° о о а ,�,-�° ш х• � о n• о cn �, ,-. �•. n: =� � о -• �-,. о�. � с Q и � ; N � о л- гл� �� о_ о.� 7.�' и и_' � CD � -' , � �? •--• � � (D << л � С у л •--• r* ,,,"�= О�О � � � '' � � "' г' � гп "' л • w � л о ь'D' '�3 'II CD и -'-fiг � N-"'`�т N-о с� о О й � �- С р _О " О о � � = � � (� Ф г'�• й о� уА � N ;� � j�� д � Г1• г� � � С-'j C�i � '-' с� L� - л _^Э ,а Х � 'а ^ -� ^. %� _ � с� л � -ts � -� � � _ с� со �- о й� "о р' с� � < :: " v� о � л� � � '"__ < У. с л 'о ги Сд < са `-' " л, � � =. и N �- н�- 'а '' � : i Г� � и о..а.-о � _� .?�jw�г�i� �n.� �я.с� (� � � � С.� W р• С�• а с; �_ лц, О го о _'G с т с. � -(D к� о О Rq Z О й� О о�? ..б � rx.,, и� � гл • й_ N� N� N�С NO Х��G NO ^�•� � д `� ь� '_' О � -� й -с С!J N � ^ р- о � о О � � � и � ='�• О •А (�р � г� �`+ �• � = cv �G G� � `и = и -- и и и ^+� - Q п �-Э iv й F< и.'б W го Сс й и О� . и . гл- .� �� CD л ь--� � ? �, ��'л � • � т о ГD � � � у � � ° � �, io о � о `� о �О •� и � С� �р '_" � й ,.о., � "ь7 ',=,h � � ,i и (9 � � � Г/] Л � о �: < л� С� 0�? � р• _� О о О о р схо < О �р _ � I о � �. с с� и- � � с� J с� � � � �� к � � С/� � ^. 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Gтi О Е" �р N о о о� U � ° н у"�' � О � r-�r н н �г � � � `. � G a�i О р �/l Ci1 � � Gгг ,� Q� � F-�-.7�0� a�i `� си � � r� о О Н, ,� ��; � `� �` � м z � �С @ Е� � z ,�" _ � _, � z и� о z Z Z �� oU й'r-�-•.;.,s;>,-�: � ра W .� .; Е-г � � <С � ,.� � а [-�{ с�е � О � '-' с� м � й �о � ' � ' =; � � w� С� �., д � � � � � � � - � � � Г=+ W W W G� W W � / � �� с ,� � М'Ч �' � � ��.г 1�--� F-в � l�--� F� � 1� F � Г# г• Zi • G Н А и г� � W д' Q` Q' � д' Q,' <С �� и'С с � � ,4, н '�L, [� сд о а, }„г Еу �� Г` � у� ,� й. у и �[-�-+ a�i о Н о ` _q� � � г� � о � гл -N� Gт�, г/� r`�+ .._____; ' т Е-� О w- Е- TrIai i§alance domparison iki'p6rti Entity: 1213-1213.State Department for Public Service CurrentPeriod: JUL-19ToJUN-20 Compare With: ' JUL-18 To ADJ2-19 Current Period Previous period Account No and Description Debit Balance Credit Balance Debit Balance Credit Balance Kshs Kshs Kshs Kshs 2110101 Basic Salaries - Civil Service .232,978.895.75 0.00 169.011.425.25 0.00 2110100 Basic Salaries - Permanent 232.978,89515 0.00 169.011,425.25 0.00 Employees 2110201 Contractual Employees 179,661.998.85 0.00 152.830.233.80 0.00 2110202 Casual Labour - Others 41,352.886.85 O.OD 33.461.307.60 0.00 2110200 Basic Wages - Temporary Employees 221,014,885.70 0.00 186,291,541.40 0.00 2110301 House Allowance 99,860,042.60 0.00 103,467,437.00 0.00 2110303 Acting Allowance 0.00 0.00 300,000.00 0.00 2110305 Prosecutorial and State Counsel 999,500.00 0.00 1.000.000.00 0.00 Allowance 2110307 Hardship Allowance 0.00 0.00 170.050.00 0.00 2110309 Special Duty Allowance 695,250.00 0.00 3,546.767.85 0.00 2110311 Transfer Allowance 0.00 0.00 200,000.00 OM 2110312 Responsibility Allowance 3.524,950.00 0.00 926,249.75 0.00 2110313 Entertainment Allowance 5,838,950.00 0.00 2,260,866.10 0.00 2110314 Transport Allowance 25,719,618.15 0.00 25.948.153.40 -70-0 2110315 Extreneous Allowance 10.248.452.50 0.00 7,573,706.85 0.00 2110317 Domestic Servant Allowance 1.345.80.00 0.00 598,200.75 0.00 2110318 n Practising Allowance 699.500.00 0.00 845.200.00 0.00 2110320 Leave Allowance 2.858,885.90 0.00 4,294.243.05 0.00 2110327 Ministerial Allowance 2,552,406AO 0.00 2,700.000.00 0.00 2110300 Personal Allowances paid as part of 154,343,355.55 0.00 153,830.B74.75 0.00 Salary 2110000 Wages and Salary Contributions 608,337,137.00 0.00 509,133,841.40 0.00 2120201 Employer Contributions to National 4,000,000,000.00 0.00 4,000,000,000.00 0.00 Social and Health Insurance Scheme 212020D Employer Contributions to 4.000,000.000.00 0.00 4,000,000,000.00 0.00 Compulsory Health Insurance Schemes 2120000 Social Contributions 4,000,000,000.UD 0.00, 4tiO00,000,000.00 0.00 2210101 Electricity 0.00 17.705,136.90 O.OD 2210102 Water and Sewerage Charges 33,786,039.15 0.00 4,749.666.80 0.00 2210100 Utilities, Supplies and Services 58,772,516.00 0.00 22,454.803.70 0.00 2210201 Telephone. Telex, Facsimile and 24.935.765.00 0.00 15.682.027.05 0.00 Mobile Phone Services 2210202 Internet Connections 92.093,468.65 0.00 110.067,865.30 0.00 2210203 Courier & Postal Services 6.035,494.25 0.00 5.843.853.95 0.00 2210200 Communication, Supplies and 123,064.727.90 0.00 131,593.746.30 0.00 Services 2210301 Travel Costs (aidines, bus, railway, 25.209,334.00 0.00 15.693,119.26 0.00 mileage allowances, etc.) 2210302 Accommodation - Domestic Travel 18,119,204.00 0.00 8,629.829.00 0.00 2210303 Daily Subsistance Allowance 27,515,255.00 0.00 21,399,311.25 0.00 2210304 Sundry Items (e.g. airport tax, taxis. 536.306.00 0.00 586,600.00 0.00 etc?) 2210307 Passage & Transfer Expenses 26.000.00 0.00 39,200.00 0.00 2210300 Domestic Travel and Subsistence, 71,406,099.00 0.00 45,348,059M 0.00 and Other Transportation Costs 2210401 Travel Costs (airlines, bus, railway, 9,944.869.00 0.00 4.024A55.50 0.00 etc.) 2210402 Accommodation 6,021.672.00 0.00 1,319.653.00 0.00 2210403 Daily Subsistence Allowance 13.664,053.00 0.00 2,561.451.60 0.00 2210404 Sundry Items (e.g. airport tax, taxis, 5.000.00 0.00 0.00 0.00 etc?) 2210400 Foreign Travel and Subsistence, and 29,635,794.00 0.00 7,905,560.10 0.00 other transportation costs 2210502 Publishing & Printing Services: 4,940.845.00 0.00 36,164,980.00 0.00 2210503 Subscriptions to Newspapers, 1,419,321.00 0.00 1,366.960.00 0.00 Magazines and Periodicals 2210505 Trade Shows and Exhibitions 457.400.00 0.00 1.274.601.00 0.00 2210500 Printing , Adverlising and Information 6,817.566.00 0.00 38,806,741.00 0.00 Supplies and Services 2210603 Rents and Rates - Non-Residential 264.125.376.70 0.00 146.814,312.75 0.00 2210600 Rentals of Produced Assets 264.125,376.70 0.00 146,814.312. 0.00 2210701 Travel Allowance 13.030,453.00 0.00 7.742,401.30 0.00 2210702 Remuneration of Instructors and 1,101,975.00 0.00 7 465.348.00 0.00 Contract Based Training Services I I I Printed on: 08-MAR-2021 13:15 Printed By: YEGOCK Page 1 of 4 Current Period Previous period Account No and Description Debit Balance Credit Balance Debit Balance Credit Balance Government Agencies 2630100 Current Grants to Government 2,086,688,896.00 0.00 276,451,605.00 0.00 Agencies and other Levels of Government 2630201 Capital Grants to Semi-Autonomous 510,182.739.00 0.00 528,772.739.00 0.00 Government Agencies 2630200 Capital Grants to Government 510.182,739.00 0.00 528,772,739.00 0.00 Agencies and other Levels of Government 2630000 Grants & Transfer To Other Govt. 2,595,871,635.00 0.00 805,224,344.00 0.00 Units 2640101 Scholarships and other Educational 15,585.593.00 0.00 18,692.072.00 0.00 Benefits - Secondary Education 2640103 Educational Allowance 10.686,332.00 0.00 11.216,105.00 0.00 2640100 Scholarships and other Educational 26,271,925.00 0.00 29.908,177.00 0.00 Benefits 2640000 Other Transfers and Emergency 26,271,925.00 0.00 29.908,177.00 0.00 Relief 2710101 Early Retirement 810,000.00 0.00 1,972,860.65 0.00 2710102 Gratuity- Civil Servants 47,153,058.45 0.00 2,411,201.60 0.00 2710100 Government Pension and Retirement 47.963,058.45 0.00 4.384.062.25 0.00 Benefits 2710000 Social Security Benefits 47,963,058.45 0.00 4,384,062.25 0.00 3110202 Non-Residential Buildings (offices, 0.00 0.00 0.00 0.00 schools, hospitals, etc..) 3110200 Construction of Building 0.00 0.00 0.00 0.00 3110302 Refurbishment of Non-Residential 84,009,875.20 0.00 26.199,789.65 0.00 Buildings 3110300 Refurbishment of Buildings 84,009.875.20 0.00 26,199,789.65 0.00 3110504 Other Infrastructure and Civil Works 51,614,181.90 0.00 155,177,023.45 0.00 3110500 Construction and Civil Works 51.614.181.90 0.00 155.177.023.45 0.00 3110701 Purchase of Motor Vehicles 10.489,750.00 0.00 25,469.898.90 0.00 3110700 Purchase of Vehicles and Other 10,489,750.00 0.00 25,469,898.90 0.00 Transport Equipment 3110901 Purchase of Household and 72,295.00 0.00 0.00 0.00 Institutional Furniture and Fittings 3110900 Purchase of Household Furniture and 72,295.00 0.00 0.00 0.00 Institutional Equipment 3111001 Purchase of Office Furniture and 5,267,201.00 0.00 13,549.180.00 0.00 Fittings 3111000 Purchase of Office Furniture and 5,267,201.00 0.00 13.549.180.00 0.00 General Equipment 3110000 Acquisition of Fixed.Capital Assets 151,453,303.10 0.00 220,395.892.00 0.00 3520304 Sale of Goods and Fees for Services 0.00 1,745,710,055.15 0.00 1.061.252.30 3520300 Receipts from the Sale of Inventories, 0.00 1,745,710,055.15 0.00 1,061,252.30 Stocks and Commodities 3520000 Receipts from Sales of Inventories 0.00 1,745,710,055.15 0.0D 1,061,252.30 6530101 Ministry HQ Recurrent Bank A/C 0.00 525,256,360.90 4,202,116.848.60 0.00 6530100 Recurrent Bank Accounts 0.00 525.256,360.90 4.202,116,848.60 0.00 6530000 Recurrent Bank Accounts . 0.00 .525256.36090 4.202,116,848.60 0.00 6540101 Ministry HO Development Bank A 0.00 157,566,692.00 408.200,943.05 0.00 6540100 Development Bank Accounts 0.00 157,566,692.00 408200,943.05 0.00 6540000 Development Bank Accounts 0.00 157,566.692.00 08,200,943. .. 0.00 6550101 Ministry HO Deposit Bank A/C 54,673,827.25 0.00 0.00 0.00 6550100 Deposit Bank Accounts 54.673.827.25 0.00 0.00 0.00 6550000 Deposit Bank Account 54,673,827.25 0.00 0.00 0.00 6580101 Cash 531.648.397.60 0.00 0.00 368.679,319.65 6580102 Cash at Hand - imprest 0.00 0.00 0.00 0.00 6580104 Cash in Transit 550,046.155.85 0.00 1,054,986,945.00 0.00 6580100 Cash in Hand 1.081.694,553.45 0.00 1,054,986.945.00 368,679319.65 6580000 Cash in Hand 1,081,694,553.45 0.00 1,054,986,945.00 368,679,319.65 6710103 Salary advance 0.00 0.00 0.00 0.00 6710100 Debtors & Advances - Employees 0.00 0.00 0.00 0.00 6710000 Domestic Debtors & Advances 0.00 0.00 .0.00 0.00 6740101 Prepayment 0.00 0.00 0.00 0.00 6740102 R/D Cheques 0.00 0.00 0.00 0.00 6740100 Other Debtors & Pre-payments 0.00 0.00 0.00 0.00 6740000 Other Debtors & Pre-payments 0.00 0.00 0.oo. 0.00 6760101 Standing Imprests 0.00 0.00 0.00 0.00 6760102 Special Imprests 0.00 0.00 0.00 0.00 6760103 Temporary Imprests 0.00 0.00 197.600.00 0.00 6760100 Imprests 0.00 0.00 197,600.00 0.00 6760000 Government Imprests 0.00 0.00 197,600.00 0.00 6770101 Inter-Ministerial Agency A/C 0.00 0.00 0.00 0.00 6770100 Ministerial Agency Accounts 0.00 0.00 0.00 0.00 6770000 Agency Accounts 0.00 0.00 0.00 0.00 6780101 General Suspense A/C 0.00 0.00 0.00 0.00 6780103 District Suspense A/c 0.00 0.00 0.00 0.00 6780110 Imprest Cash Recovery 0.00 0.00 0.00 0.00 Printed on: 08-MAR-2021 13:15 Printed By YEGOCK Page 3of 4 StATEMENT OF R ECEIPTS AND PAYMENTS Entity: 1213-1213 State Department for Public Service Current Period: JUL-19 To JUN-20 Coinpare With: JUL-18 To JUN-19 Note Current Period Previous Period RECEIPTS Tax Receipts 1 0.00 0.00 Social Security Contribution 2 0.00 0.00 Proceeds from Domestic and Foreign Grants 3 0.00 0.00 Exchequer releases 4 7,113.154,665.55 7.124,350,128.90 Transfers from Other Government Entities 5 0.00 0.00 Proceeds from Domestic Borrowings 6 0.00 0.00 Proceeds from Foreign Borrowings 7 0.00 0.00 Proceeds from Sales of Assets 8 1,745.710,055.15 1,061,252.30 Reimbursements and Refunds 9 0.00 0.00 Returns of Equity Holdings 10 0.00 0.00 Other Receipts 11 0.00 0.00 TOTAL RECEIPTS 8,858,864,720.70 7,125,411,381.20 PAYMENTS Compensation of Employees 12 4,608,337,137.00 4,509,133,841.40 Use of goods and Services 13 1,368,561,573.25 1,370,428.607.95 Subsidies 14 0.00 0.00 Transfers to Other Government Units 15 2,596,871,635.00 805,224.344.00 Other Grants and Transfers 16 26.271,925.00 29,908,177.00 Social Security Benefits 17 47,963,058.45 4,384,062.25 Acquisition of Assets 18 151,453,303.10 220,395.892.00 Finance Costs, including Loan Interest 19 0.00 0.00 Repayment of Principal on Domestic and Foreign 20 0.00 0.00 Borrowing Other payments 21 0.00 0.00 TOTAL PAYMENTS 8,799,458,631.80 6,939,474,924.60 SURPLUS/DEFICIT 59,406,088.90 185,936,456.60 The Statement has been prepared, reviewed and approved by the following: Prepared By: Date: Reviewed By: Date: Approved By: Date: Printed on: 08-MAR-2021 13:13 Page 1 of I Printed by : YEGOCK �� �. -. аа О� �"Т!➢ир� исс�Ф O��m-ov� -im�•ои-i Я D х о ы т �? �Q�ыo�s���3{ Jc�.nл°п?о7��х л � пы � 5•oi � и и о � �' � т т т т и� � т ni � т -, � т о �с • �• ы й 3 т и';ии� � � г .�7й � о.ааи тд аи� v i .е� �� � -' (0 О CD и и о и ы О й и и и й и ы со 'i � Я 7 � О � л � О ы"'{ � т�, �, �. �. � �. � � И .;м '� й N W о и О�. 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Nbft, t6 fAt -F-IN A Nd-R-L S-t A-T-E-M-E-N'-T'-S-' Entity: 1213-1213State Department for Public Service Current Period: JUL-19 To JUN-20 Compare With: JUL-1 8 To JUN-1 9 I Tax Receipts Item Description Item Code Current Period Previous Period Kshs Kshs Taxes on Income, Profits and Capital Gains 1110000 0.00 0.00 Taxes on Payroll and Workforce 1120000 0.00 0.00 Taxes on Property 1130000 0.00 6.00 Taxes on Goods and Services 1140000 0.00 0.00 Taxes on International Trade and Transactions 1150000 0.00 0.00 Other Taxes (not Isewhere classified) 1160000 0.0!?t- 0.00 TOTAL OM 0.00 2 Social Security Contribution Item Description Item Code Current Period Previous Period Kshs Kshs Health Insurance Contribution 1210100 0.00 0.00 NHIF Health Insurance Contributions 1210200 0.00 0.00 Contributions from Govt. Employees for Social & 1210300 0.00 0.00 Welfare Schemes TOTAL 0.00 0.00 3 Proceeds from Domestic and Foreign Grants Item Description Item Code Current Period Previous Period Kshs Kshs Grants from Foreign Governments 1310000 0-00 0.00 Grants from Internalional Organisations 1320000 0.00 0.00 TOTAL 0.00 0.00 4 . Exchequer releases Item Description Item Code Current Period Previous Period Kshs Kshs Exchequer Releases/ Provisioning Account 9910201 7.113.154.665.55 7.124.350.128.90 TOTAL 7.113,154,665.55 7,124,350,128.90 5 Transfers from Other Government Entities Item Description Item Code Current Period Previous Period Kshs Kshs Grants received by Central Govt from General Govt 1330100 0.00 0.00 units Grants Received from General Govt units by Local 1330200 0.00 0.00 Authorities Grants to Fund Accounts from Central Govt Budget 1330300 0.00 0.00 Grants to other General Govt units from General Govt 1330400 0.00 0.00 I units TOTAL 0.00 0.00 6 Proceeds from Domestic Borrowings Item Description Item Code Current Period Previous Period Kshs Kshs Borrowing within General Government 5110100 0.00 0.00 Borrowing from Monetary Authorities (Central Bank) 5110200 0.00 0.00 Other Domestic Depository Corporations (Commercial 5110300 0.00 0.00 Banks) Borrowing from Other Domestic Financial Institutions 51 00 0.00 0.00 Borrowing from Other Domestic Creditors 11021560 1 0.00 0.00 TOTAL 0.00 0.00 7 Proceeds from Foreign Borrowings Printed on: 08-MAR-2021 13:14 Printed by: Page I of 7 Item Description Item Code Current Period Previous Period Reimbursement from Local Government Authorities 4540106 0.00 0.00 Reimbursement from Statutory Organizations 4540107 0.00 0.00 Reimbursement within Central Government 4540108 0.00 0.00 Reimbursement Using Bonds 4540109 0.00 0.00 Reimbursements and Refunds - Other (Budget) 4540199 0-00 0.00 TOTAL 0.00 - 0.00 10 Returns of Equity Holdings Item Description Item Code Current Period Previous Period Kshs Kshs Retums of Equity Holdings 4550000 0.00 0.00 Returns of Equity Holdings 4610000 0.00 0.00 TOTAL 0.00 0.00 11 Other Receipts Item Description Item Code Current Period Previous Period Kshs Kshs Interest Received 1410100 0.00 0.00 Profits and Dividends 1410200 0.00 0.00 Withdrawals from Income of Quasi-corporations 1410300 0.00 0.00 Rents on land, houses and buildings 1410400 0.00 0.00 Other Property Income collected as AIA 1410500 0.00 0.00 1415000 0.00 0.00 Sales of Market Establishment 1420100 0.00 0.00 Administrative Fees and Charges 1420200 0.00 0.00 Administrative Fees and Charges collected as AIA 1420300 0.00 0.00 Incidental Sales by Non-Market Establishments 1420400 0.00 0.00 Incidental Sales by Non-Market Establishments 1420500 0.00 0.00 Collected as AIA Receipts fromSale of Incidental Goods 1420600 0.00 0.00 Fines, Penalties, Forfeitures and other Charges 1430100 0.00 0.00 Current Grants from International NGOs paid through 1440100 0.00 0.00 Exchequer Capital Grants from International NGOs paid through 1440200 0.00 0.00 Exchequer Current Grants from Intemational NGOs collected as 1440300 0.00 0.00 AIA Capital Grants from International NGOs collected as 1440400 0.00 0.00 AIA Other Voluntary Transfers for Current purposes 1440500 0.00 0.00 Other Voluntary Transfers for Capital purposes 1440600 0.00 0.00 Paid to Exchequer 1450100 0.00 0.00 Receipts Not Classified Elsewhere 1450200 0.00 0.00 1510200 0.00 0.00 1510300 0.00 0.00 1520100 0.00 0.00 Business Permits 1520200 0.00 0.00 Cesses 1520300 0.00 0.00 Poll Rates 1520400 0.00 0.00 Plot Rents 1520500 0.00 0.00 Other Local Levies 1520600 0.00 0.00 Administrative Services Fees 1530100 0.00 0.00 Various Fees 1530200 0.00 0.00 CouncilS Natural Resources Exploitation 1530300 0.00 0.00 Sales Of Council Assets 1530400 0.00 0.00 Lease / Rental Of CouncilS Infrastructure Assets 1530500 0.00 0.00 Other Miscellaneous Revenues 1530600 0.00 0.00 Other Miscellaneous Revenues 1540100 0.00 0.00 Insurance Claims Recovery 1540200 0.00 0.00 Medium Term Loans (1-3 Yr Repayment) 1540300 0.00 0.00 Long Term Loans (Over 3 Yr Rpayment) 1540400 0.00 0.00 Transfers From Reserve Funds 1540500 0.00 0.00 Donations 1540600 0.00 0.00 Fund Raising Events . 1540700 . 0.00 0.00 Other Revenues From Financial Assets Loan 1540800 0.00 0.00 1541000 0.00 0.00 Market/Trade Centre Fee 1550100 0.00 0.00 Vehicle Parking Fees 1550200 0.00 0.00 Housing 1560100 0.00 0.00 Social Premises Use Charges 1560200 0.00 0.00 School Fees 1570100 0.00 0.00 Other Education-Related Fees 1570200 0.00 0.00 Other Education Revenues 1570300 0.00 0.00 Public Health Services 1580100 0.00 0.00 Printed on: 08-MAR-2021 13:14 Printed by: Page 3 of 7 Item Description Item Code Current Period Previous Period Kshs Kshs Grants and Transfers to Foreign Govemments 2610100 0.00 0.00 Membership Fees and Dues and Subscriptions to 2620100 0.00 0.00 International Organizations Membership Fees and Dues and Subscriptions to - 2620200 - 0.00 -0.00 International Organizations (Continued) Scholarships and other Educational Benefits 2640100 26,271,925.00 29,908.177.00 Emergency Relief and Refugee Assistance 2640200 0.00 0.00 Grants to Small Businesses, Cooperatives, and Self 2640300 0.00 0.00 Employed 2649900 0.00 0.00 TOTAL 26,271.925.00 29.908,177.00 17 Social Security Benefits Item Description Item Code Current Period Previous Period Kshs Kshs Government Pension and Retirement Benefits 2710100 47,963,058.45 4,384,062.25 Social Security Benefits 2710200 0.00 0.00 Employer Social Benefits 2710300 0.00 0.00 Refund of Pension to UK Government 2720100 0.00 0.00 Refund of Contributions to WCPS and other Ex-Gratia 2720200 0.00 0.00 TOTAL 47,963.058.45 4,384,062.25 18 Acquisition of Assets Item Description Item Code Current Period Previous Period Kshs Kshs Purchase of Buildings 3110100 0.00 0.00 Construction of Building 3110200 0.00 0.00 Refurbishment of Buildings 3110300 84.009,875.20 28,199,789.65 Construction of Roads 3110400 0.00 0.00 Construction and Civil Works 3110500 51,614.181.90 155.177.023.45 Overhaul and Refurbishment of Construction and Civil 3110600 0.00 0.00 Works Purchase of Vehicles and Other Transport Equipment 3110700 10,489,750.00 25.469.898.90 Overhaul of Vehicles and Other Transport Equipment 3110800 0.00 0.00 Purchase of Household Furniture and Institutional 3110900 72,295.00 0.00 Equipment Purchase of Office Furniture and General Equipment 3111000 5,267,201.00 13,549.180.00 Purchase of Specialised Plant, Equipment and 3111100 0.00 0.00 Machinery Rehabilitation and Renovation of Plant, Machinery and 3111200 0.00 0.00 Equipment Purchase of Certified Seeds, Breeding Stock and Live 3111300 0.00 0.00 Animals Research, Feasibility Studies, Project Preparation and 3111400 0.00 0.00 Design. Project Supervision Rehabilitation of Civil Works 3111500 0.00 0.00 Purchase of Specialised Plant 3112200 0.00 0.00 Acquisition of Strategic Stocks 3120100 0.00 0.00 Acquisition of Other Inventori 3120200 0.00 0.00 Acquisition of Land 3130100 0.00 0.00 Acquisition of Other Intangible Assets 3130200 0.00 0.00 Domestic Lending and On-lending 4110000 0.00 0.00 Domestic Equity Participation - 4120000 . 0.00 0.00 Other Domestic Accounts Receivable . 4130000 - 0.00 . 0.00 Foreign Lending and On- Lending 4140000 0.00 0.00 Foreign Equity Participation 4150000 0.00 0.00 Other Foreign Accounts Receivable 4160000 0.00 0.00 TOTAL 151.453,303.10 220,395,892.00 19 Finance Costs, Including Loan Interest Item Description Item Code Current Period Previous Period Kshs Kshs Interest Payments on Foreign Borrowing 2410100 0.00 0.00 Interest Payments on Guaranteed Debt 2410200 0.00 0.00 Interest on Domestic Borrowing 2420000 0.00 0.00 Interest on Borrowing From Other Government Units 2430000 0.00 0.00 TOTAL I 0.00 0.00 20 Repayment of Principal on Domestic and Foreign Borrowing Printed on: 08-MAR-2021 13:14 Printed by: Page 5 of 7 Item Description Item Code Current Period Previous Period TOTAL 0.00 197.600.00 24. ACCOUNTS PAYABLE Item Description Item code Current Period Previous Period Kshs Kshs Revolving Funds 7350000 (4,722,414.00) 0.00 Other Liabilities 7320000 16,862.576.05 16.862.576.00 Deposits 7310000 54,760,463.85 0.00 Withholding Taxes 7380000 0.00 0.00 System Required Liabilities A/cs 7390000 199,947,659.60 5,094.385.056.45 TOTAL 266,848.285.50 5.111,247.632.45 25. FUND BALANCES BROUGHT FORWARD Item Description Item Code Current Period Previous Period Kshs Kshs Opening Balance Bank 22A 4,610.317.791.65 0.00 Opening Balance Cash 22B 686,307.625.35 0.00 Opening Balance Receivables - Imprest and Clearance 23 197,600.00 0.00 kccounts Opening Balance - Deposits 24 (5,111,247,632.45) 0.00 TOTAL 185.575,384.55 0.00 26.PRIOR YEAR ADJUSTMENTS Item Description Item Code Current Period Previous Period Kshs Kshs County Transfers 9910300 0.00 0.00 Exchequer Provisions 9910200 58.284.431.15 361,072.05 TOTAL 58,284,431.20 361.072.05 Printed on: 08-MAR-2021 13:14 Printed by. Page 7 of 7 Budget Execution By Orogrammes and Sub-Programmes Entity: 1213-1213_State Department for Public Service Period: JUL-19 To JUN-20 Program Sub Description Approved Actual Payments Variance Program Budget 0709000000 General Administration Planning and 4,625,040,829.00 4,612,512,317.20 12,528,511.80 Support Services 0709010000 Human Resources and Support Services 4,594.203,072.00 4,584.060.131.20 10.142,940.80 0709020000 Financial Management Services 29.318.020.00 27,226,756.00 2.091.264.00 0709030000 Information Communications Services 1.519.737.00 1,225,430.00 294.307.00 0710000000 Public Service Transformation 4,355,060,664.35 4,186,946,314.60 168,114,349.75 0710010000 Human Resource Management 99,577,095.00 97.123,868.50 2,453.226.50 0710020000 Human Resource Development 2.828.138,986.00 2.736,902.687.50 91,236,298.50 0710030000 Management Consullancy Services 107.368,144.00 107.121.655.00 246,489.00 0710040000 Huduma Kenya Service Delivery. 1,213.390,843.35 1,141,479,874.40 71,910.968.95 0710060000 106,585,596.00 104,318,229.20 2,267.366.80 Grand Total 8,980,101,493.3s 8,799,458,631.80 180,642,861.55 The Statement has been prepared, reviewed and approved by the following: Prepared By: Date: Reviewed By: Date: Approved By: Date: Printed on: 08-MAR-2021 13:19 Printed by: YEGOCK Page 1 of 1 Budget Execution by Programme and Economic Classification Entity: 1213-1213 State Department for Public Service Period: JUL-19 To JUN-20 Program Item Destription Approved Budget Actual Payments' Variance 0709000000 General Administration Planning and 4,625,040,829.00 4,612,512,317.20 12,528,511.80 Support Services 2110000 Wages and Salary Contributions 203,139.700.00 201.103.385.90 2,036,314.10 2120000 Social Contributions 4,000,000.000.00 4,000.000.000.00 0.00 2210000 Goods and Services 366.473.186.00 364.764,706.30 1,708,479.70 2220000 Routine Maintenance 19.418,148.00 18,736,971.15 681,176.85 2710000 Social Security Benefits 812.500.00 800,000.00 12,500.00 3110000 Acquisition of Fixed Capital Assets 35,197,295.00 27,107.253.85 8,090.041.15 0710000000 Public Service Transformation 4,355,060,664.35 4,186,946,314.60 168,114,349.75 2110000 Wages and Salary Contributions 429.370,300.00 407.233.751.10 22.136,548.90 2210000 Goods and Services 930.899.649.35 915,032,405.25 15.867.244.10 2220000 Routine Maintenance 74.651,030.00 70,027,490.55 4.623,539.45 2630000 Grants & Transfer To Other Govt. Units 2.683.065,185.00 2,596,871.635.00 86.193.550.00 2640000 Other Transfers and Emergency Relief 30,567,598.00 26,271,925.00 4.295.673.00 2710000 Social Security Benefits 82,000,000.00 47,163,058.45 34.836,941.55 3110000 Acquisition of Fixed Capital Assets 124,506,902.00 124.346,049.25 160.852.75 Grand Total 8,980,101,493.35 8,799,458,631.80 180,642.861.55 The Statement has been prepared, reviewed and approved by the following: Prepared By: Date: Reviewed By: Date: Approved By: Date: Printed on: 08-MAR-2021 13:19 Pago 1 of I Printed by YEGOCK STATEMENT OF CASH FLOW Entity: 1213-1213 State Department for Public Service Current Period: JUL-19 To JUN-20 Compare With: JUL-18ToJUN-19 Note Current Period Previous Period Kshs Kshs Receipts and operating income. Tax Receipts 1 0.00 0.00 Social Security Contribution 2 0.00 0.00 Proceeds from Domestic and Foreign 3 0.00 0.00 Grants Exchequer releases 4 7,113,154,665.55 7,124,350,128.90 Transfers from Other Government 5 0.00 0.00 Entities Reimbursements and Refunds 9 0.00 0.00 Returns of Equity Holdings 10 0.00 0.00 Other Receipts 11 0.00 0.00 Payments for Operating Expenses Compensation of Employees 12 4,608,337,137.00 4,509,133,841.40 Use of goods and Services 13 1,368,561,573.25 1,370,428,607.95 Subsidies 14 0.00 0.00 Transfers to Other Government Units 15 2,596,871,635.00 805,224,344.00 Other Grants and Transfers 16 26,271,925.00 29.908,177.00 Social Security Benefits 17 47,963,058.45 4,384,062.25 Finance Costs, including Loan Interest 19 0.00 0.00 Other payments 21 0.00 0.00 Adjusted for: Adjustments during the year (4,844,201,746.95) 5,111,050,032.45 Prior year adjustments (58,284,431.15) (361,072.05) Net Cash From Operating Activities A (6,437.336,841.25) 5,515,960,056.70 Cash Flow From Investing Activities Proceeds from Sales of Assets 8 1,745,710,055.15 1,061,252.30 Acquisition of Assets 18 151,453,303.10 220,395,892.00 Net Cash Flow From Investing B 1,594,256,752.05 (219,334,639.70) Activities Cash Flow From Borrowing Activities Proceeds from Domestic Borrowings 6 0.00 0.00 Proceeds from Foreign Borrowings 7 0.00 0.00 Repayment of Principal on Domestic 20 0.00 0.00 and Foreign Borrowing Net Cash Flow From Financing C 0.00 0.00 Activities NET INCREASE IN CASH AND CASH A+B+C (4,843,080,089.20) 5,296,625,417.00 EQUIVALENT Cash and Cash Equivalent at 5,296,625,417.00 0.00 BEGINNING of The Year Cash and Cash Equivalent at END of 22A+22B 453,545,327.80 5,296,625,417.00 The Year The Statement has been prepared, reviewed and approved by the following: Prepared By: - Date: Reviewed By: Date: Approved By: Date: Printed on: 08-MAR-2021 13:14 Page 1 of 1 Printed by Statement of Financial Position Entity: 1213-1213 State Department for Public Service Current Period: JUL-19 To JUN-20 Compare With: JUL-18 To JUN-19 Note Current Period Previous Period Kshs Kshs FINANCIAL ASSETS Cash and Cash Equivalents Bank Balances 22A (628.149,225.65) 4,610,317,791.65 Cash Balances 22B 1,081,694.553.45 686,307,625.35 Total Cash And Cash Equivalents 453,545,327.80 5,296,625,417.00 Accounts Receivables - Outstanding Imprest 23 0.00 197,600.00 and Clearence Accounts TOTAL FINANCIAL ASSETS 453,545,327.80 5,296,823,017.00 Financial Liabilities Accounts Payables - Deposits 24 266,848,285.50 5,111,247,632.45 NET FINANCIAL ASSETS 186,697,042.30 185,575,384.55 REPRESENTED BY Fund Balance blfwd 25 185,575,384.55 0.00 Prior Year Adjustment 26 (58,284,431.15) (361,072.05) Surplus/Deficit for the Year 59,406,088.90 185,936,456.60 NET FINANCIAL POSITION 186,697,042.30 185,575,384.55 The Statement has been prepared, reviewed and approved by the following: Prepared By: Date: Reviewed By: Date: Approved By: Date: Printed on: 08-MAR-2021 13:13 Page 1 of 1 Printed by YEGOCK Budget Execution by Heads and Programmes Entity: 1213-1213_State Department for Public Service Period: JUL-19 To JUN-20 Head Program Description Approved Budget Actual Variance Payments 1213000100 8,677,168.00 8,591,634.90 85,533.10 0709000000 General Administration Planning and 8,677.168.00 8,591,634.90 85,533.10 Support Services 1213000400 140,133,726.00 132,664,699.50 7,469,026.50 0710000000 Public Service Transformation 140,133,726.00 132.664,699.50 7.469.026.50 1213000700 4,665,631,237.00 4,661,102,196.65 4,529,040.35 0709000000 General Administration Planning and 4.559,045,641.00 4,556,783,967.45 2,261,673.55 Support Services 0710000000 Public Service Transformation 106,585,596.00 104,318,229.20 2,267,366.80 1213000800 107,368,144.00 107,121,655.00 246,489.00 0710000000 Public Service Transformation 107,368,144.00 107,121.655.00 246.489.00 1213000900 98,191,495.00 95,738,268.50 2,453,226.50 0710000000 Public Service Transformation 98,191.495.00 95.738.268.50 2.453.226.50 1213001000 29,318,020.00 27,226,756.00 2,091,264.00 0709000000 General Administration Planning and 29,318,020.00 27.226,756.00 2,091,264.00 Support Services 1213001100 2,048,733,091.00 2,048,733,090.00 1.00 0710000000 Public Service Transformation 2,048,733,091.00 2.048.733,090.00 1.00 1213001200 1,038,909,462.35 967,301,346.35 71,608,116.00 0710000000 Public Service Transformation 1,038.909,462.35 967,301,346.35 71.608,116.00 1213001300 39,066,900.00 39,059,930.00 6,970.00 0710000000 Public Service Transformation 39,066.900.00 39.059.930.00 6,970.00 1213001400 6,262,250.00 6,262,229.00 21.00 0710000000 Public Service Transformation 6.262,250.00 6,262,229.00 21.00 1213100100 174,481,381.00 174,178,528.05 302,852.95 0710000000 Public Service Transformation 174,481.381.00 174,178,528.05 302,852.95 1213100200 40,902,739.00 40,902,739.00 0.00 0710000000 Public Service Transformation 40,902,739.00 40,902,739.00 0.00 1213100300 49,000,000.00 49,000,000.00 0.00 0710000000 Public Service Transformation 49,000.000.00 49,000,000.00 0.00 1213100400 47,000,000.00 47,000,000.00 0.00 0710000000 Public Service Transformation 47,000.000.00 47,000,000.00 0.00 1213100500 457,040,280.00 373,280,000.00 83,760,280.00 0709000000 General Administration Planning and 0.00 0.00 0.00 Support Services 0710000000 Public Service Transformation 457,040,280.00 373,280,000.00 83,760.280.00 1213100600 Refurbishment and partitioning of 28,000,000.00 19,909,958.85 8,090,041.15 offices-DPSM 0709000000 General Administration Planning and 28,000,000.00 19,909,958.85 8,090,041.15 _ Support Services 1213100700 1,385,600.00 1,385,600.00 0.00 0710000000 Public Service Transformation 1,385,600.00 1,385,600.00 0.00 1213100800 0.00 0.00 0.00 0710000000 Public Service Transformation 0.00 0.00 0.00 Grand Total 8,980,101,493.35 8,799,458,631.80 180,642,861.55 The Statement has been prepared, reviewed and approved by the following: Prepared By: . 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О О О О О О О О О - � и са о и Ф со сд со rn о � й о Ф о о о о � и ш о Ф и Ф о о о а о о о о о о о а ы м (О О ОО О(DсО W ОNА (ООООiОО ОО ООО ^ � N О ОООNиФ0С0 Ф СОО ОО 00 00 000 о О � о ё о о о о л о о о о о о л о л о о о о ё о о 3 � WMAF Y -TAftlVlEfNf 6 DEPbtlf State Department for Public Service Entity: 1213-1213_ * CurrentPeriod: JUL-19ToJUN-20 CompareWith: JUL-18ToJUN-19. Economic Item 6550101 - Ministry HQ Deposit Bank A/C Current Period Previous Period Opening Balance 0.00 0.00 Transfers of retentions during the year 54,673,827.25 0.00 Payments made out of deposit account duCing the ear 0.00 0.001 Closing Balance 5 P673,827025 U.uq Principal Secretary Principal Accounts Controller The Statement has been prepared, reviewed and approved by the following: Prepared By: Date: Reviewed By: Date: Approved By: Date: Printed on: OB-MAR-2021 13:14 Page 1 of I Printed by,. 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[�'��lc l/`. г' � ..-� _ +г , - . �`- Гs. =��л�_-, � � . � J С r+ - ��-"'�.'.�� _ '��-. � r1 С Г: [i -.�.�� +�'"пгу �Lг,-в_r--•�' - ,_ У�� . � - . .� 4� }. _ _ г -" } ,. с', . - . �...':'r'. � 41 � ��-- L ; г' � ..... . . :: Gc. _ ''i�i '_ ?�f'', _- _i.�.'.:� -.,..�. - . ct.. _ �.�'г� С :ii:i1'•- i�s�r-� `г�;л� �� ,���ons's,1� ст~c�r �,,., _ _- __ .._ v" v Г2 О: с;- �"лг г'гr,� � i�-c �:'1С О�1J3I!' п35LГ'ci''.С2 ;ЧаСi�Г1с1 1 C2�cU`J � . . Ci ��ri с1 -tC� .. ,... � )' Г1. С� - �}� . . T H R. E SI, D E iNIC kr- 7 -Nl 5 TM> 0 y3 U r 7 5 V C E ND GEN:uER AFFAIRr- 55 FOR PU-31 IC SERVKE The Dirertor neraý Keny2 School o` Gojernrre,-,t 'or påbl;ýýc- the anc-un- 'ýzbLr,-s-2u to you rhe 5.nanc:zf year ended on 7-une ~,920 zýz tg-'j!. ýjeýcpm Please ccýrnpare th= amnounts disbursed to v! z r.. n ~DU. uyo,-, "eC2ýVec n-m in co!uj Slci C 5 M.o in `ne s acc inu, EýUjrn i? ýc åj5 2v-,, 22*` AUýrus" 2021 3 710 p 31 2 Moun ts re cäMj ý bv. Schoci of- Goverimme n' - ý7_irobi CEmn o u s a a 3 C- !u; Amo u n Is Dizýbulrsed: ý2y Ke ny2 Schoo I c- ; G overn m einit - N 2 L-o b; ou. C2,-ripuc as 2r 30 junz 2020 e e e iv = d 31 fSAG /SC/Fund/ Oif"-erer, project) as at tý'51 L Dar 0 a i K 5.-13 v n DiSbursed !E 2/C:3 2020 78,5 OS, 7 s; c-,' F- "2512 1.'2 0 5 J C 3:-,12 2 0 S A. J 0-1 AA! -,vg. on Y -2: 2 i e., K a b c- b- e tug O.R: P P HN C P A L 5 E C.R F TA R'Y' . ......... ....... ...... DýPECTO R v "n~LA Aj ann S: v VI h-,serr cf respans;ble =-r . 5i19n CC: D::i -2cz,-r Gene.-2t äcrounlinv ý2r.vices and uua:itv Assurp.nce, T!-eaz4;rv H E PRE5DENCY MN -rY OF- P URBLC SEVICE A ND G END ER:4 AFFAR TC. 2irctor Genri- Keny- Schooi of Governrnen The State-DépartmÉnt for PublicService wishes lo confirm che amounts disbursed to you ine financial r'A=:d 0 30*. une 2.020-s.nc. d inr thr 7.- b,low. ?ie se ccopre the 2rnounts disbursed c- you h the ernounts you receved and oooua e hm in cor-nni in the tabli !e=ow. -en pl2as sign' ancf a n. -ihis reCues in the space p o'id a.idn rturn i to us by 28` August 2020. Conirrnation or amounts rc edy N.nya School of Governrnent -Emu Campus :-s =- 3un232- Amöun ns Disbu-Sed by Icnyr School of Government - Amcun' I - C-nmpI- us Pt 30 Juns 2020 c by (SAGA/SC/Fu Differenc Da tv E s 0Disburs c ;)=(A÷S÷C 20( A 30-·zo 9 22- '2-,.-31.0n TOTAL 89 2i,339,12.1.00_____ confirm int dhe amounts u-cn cor.« as o d ndctt...- ? / FR: PRIN4CIPAL SECR TAR D2-e Y.ours Sincere'ly A. N nstur Y DC : - - lasert Name of responsib!e o. cr and ig CC: Director Generai Account ng Services and Ql'ity Assuran.ce, Nat onma Treasury THE PRES-IDENCY Ir l'7, PBi u L TC SERVIC- AIND CNEtMDE, R STATE DEPARTMEN~f FOR PULI SERVIC-- ~ Tihe CJ.ief EXecutivle OffiCCnr igher Ecucation Loans BoarDC (HELB) [Insert Addressj The SEta D;Ear1n t·,r P r Wshes to conmrin he amounts disbursed to you as at 30June 2020 as india ted in ki ta beodw P compare the amounts disbursed to you with th amounts you received and poMeg m in numn - in table below. Then oleasc n nd stamo this reques in the space provided and return it to us y 2 August 2020. onfirrallon