ii REP SILC0FKN,, ti ARÉ A/TNTTMA/20 I ,2020/VOL 1V26) 28 May 2021 The,rnia oSreta ry Nzii ',ury povæs -OBi -0E' AUDIOTR-GENERAL ON THE NATIONAL TREASUR] OR THE YEAR ENDED 30 JUNE, 2020 Enciosed herewith please find one set of report of the Auditor-General on The National Treasury for the year ended 30 June. 2020 duly cer,tified with the seal, affixed there on for your use and retention. urs sincerëly, Rchard Na hieo Regional Offices:Nairob! Nakuru •Eldoret •Ermbu • Garissa •Kakameza •Kisumut• Mnrwh~e D a . THE NATIONAL TREASURY 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) THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2020 Table of Contents Page I. KEY ENTITY INFORMATION AND MANAGEMENT..................................................................1-7 II. FORWARD BY THE CABINET SECRETARY.................................................................................8-10 III. STATEMENT OF ENTITY MANAGEMENT RESPONSIBILITIES....................................................11 IV. STATEMENT OF PERFORMANCE AGAINST PREDETERMED OBJECTIVES 1 V. CORPORATE SOCIAL RESPONSIBILITY STATEMENT/SUSTAINABILITY REPORTING......13-14 VI. STATEMENT OF RECEIPTS AND PAYMENTS...................................................................................15 VII. STATEMENT OF ASSETS AND LIABILITIES..................................................................................16 VIII. STATEMENT OF CASH FLOWS LOWS.17............................................ 7.......................................... I7 IX. SUMMARY STATEMENT OF APPROPRIATION: RECURRENT AND DEVELOPMENT CO M BIN ED...................................................INED. .18-19-------------------------- ............................................18-19 X. SUMMARY STATEMENT OF APPROPRIATION: RECURRENT................................................ 20-21 XI. SUMMARY STATEMENT OF APPROPRIATION: DEVELOPMENT..........................................22-23 XII. BUDGET EXECUTION BY PROGRAMMES AND SUB-PROGRAMMES........................................24 XIII. SIGNIFICANT ACCOUNTING POLICIES.......................................................................................25-30 IVX. NOTES TO THE FINANCIAL STATEMENTS........................................T1......................................31-44 ANNEX 1. ANALYSIS OF PENDING ACCOUNTS PAYABLES....................................................................45 ANNEX II. ANALYSIS OF PENDING STAFF PAYABLES............................................................................46 ANNEX III. ANALYSIS OF OTHER PENDING PAYABLE............................................................................47 ANNEX IV. ANALYSIS SUMMARY OF FIXED REGISTER....................................................................48-49 ANNEX V. ANALYSIS OF PROJECTS IMPLEMENTED BY NATIONAL TREASURY .. 50 ANNEX VI. ANALYSIS SCS, SAGAS & PUBLIC FUNDS UNDER NATIONAL TREASURY 5 ANNEX VII. ANALYSIS OF REPORTS GENERATED FROM IFMIS......................................................52-54 A N N E X V III. M D As...............................................--....--.-.-.--..--...-..---..-.-....-.................................................... 55 A NN EX IX . O U TSTA N D IN G IMPREST......................................-.-.-......--.-....56... ...........................................56 ANNEX X . SALARY ADVAN CEVAN.............................................7............................................57 A NN EX X I. D ISTRICT SU SPEN SES....................................................-.-...--5.................................................58 ANN EX X II. CA SH BO O K BA LA N CES....................................... --...... -..... .................................................59 ANNEX XIII. BANK BALANCES CERTIFICATE......................................................................................60 ii iHE NATIONAL TREASURY Reports and Financial Statements or the year ended June 30, 2020 A N N EX X IV . D EPO SIT PA Y A B LE .................................................................................................................. 61 ANNEX XV. CONFIRMATION LETTERS FROM SAGAs..............................................................................62 ANNEX XVI. PRIOR YEAR ADJUSTMENT.....................................................................................................63 ANNEX XVII. RECURRENT APPROPRIATION ACCOUNT AND NOTES ..........................................................64 ANNEX XVIII. DEVELOPMENT APPROPRIATION ACCOUNTS AND NOTES..................................................65 111 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2020 . KEY ENTITY INFORMATION AND MANAGEMENT 1. NATIONAL TREASURY INFORMATION AND MANAGEMENT (a) Background Information The National Treasury was established via the Executive Order No. 2 of May 2013. The basis for establishment of the National Treasury is found in Article 225 (i) of the Constitution of Kenya which states that an Act of Parliament shall provide for the establishment, functions and responsibilities of the National Treasury. This has been actualized in Section 11 and 12 of the Public Finance Management (PFM) Act 2012. At Cabinet level, the National Treasury is represented by the Cabinet Secretary for National Treasury and Planning, who is responsible for the general policy and strategic direction of the Ministry with the assistance of the Chief Administrative Secretary. Vision "Excellence in economic and public financial management, and development planning" Mission "To provide leadership in economic and public financial management, and development planning for shared growth through formulation, implementation and monitoring of economic, financial and development policies" Core Values The National Treasury is committed to providing quality services to all and is guided by the following core values: Customer Focus, Results Oriented, Stakeholder Participation, Professionalism, Accountability, Integrity and Transparency and Teamwork. Mandate of the National Treasury The National Treasury derives its mandate from Article 225 of the Constitution, Public Finance Management Act 2012 and the Executive Orders No.2/2013 and No.1/2018. The National Treasury will be executing its mandate in consistency with any other legislation as may be developed or reviewed by Parliament from time to time. The core functions of the National Treasury as derived from the above legal provisions include; * Formulate, implement and monitor macro-economic policies involving expenditure and revenue; * Manage the level and composition of national public debt, national guarantees and other financial obligations of national government; * Formulate, evaluate and promote economic and financial policies that facilitate social and economic development in conjunction with other national government entities; * Mobilize domestic and external resources for financing national and county government budgetary requirements; * Design and prescribe an efficient financial management system for the national and county governments to ensure transparent financial management and standard financial reporting. * In consultation with the Accounting Standards Board, ensure that uniform accounting standards are applied by the national government and its entities; * Develop policy for the establishment, management, operation and winding up of public funds; * Prepare the annual Division of Revenue Bill and the County Allocation of Revenue Bill; THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2020 * Strengthen financial and fiscal relations between the national government and county governments and encourage support for county governments * Assist county governments to develop their capacity for efficient, effective and transparent financial management; and * To prepare the National Budget, execute/implement and control approved budgetary resources to MDAs and other Government agencies/entities. Role of the National Treasury in the Devolved System of Government The National Treasury is mandated by law to: * Strengthen financial and fiscal relations between the National Government and County Governments and support for county governments in performing their functions; * Issue guidelines on the preparation of county development planning; * Prepare the annual legislative proposals on intergovernmental fiscal transfers; * Provide logistical support to intergovernmental institutions overseeing intergovernmental fiscal relations; * Coordinate the development and implementation of financial recovery plans for County Governments that are in financial distress; * Build capacity of County Governments on public finance management matters for efficient, effective and transparent financial management as well as planning, monitoring and evaluation and; * Administer the Equalization Fund. (b) Key Entity Information and Management The National Treasury day-to-day management is under the following key offices; Office of the Principal Secretary This office is responsible for the administration of the National Treasury operations. In addition, the Principal Secretary is charged with the responsibility of providing advice to the Cabinet Secretary in order to enhance efficiency and collective responsibility. Organizational Structure of the National Treasury The National Treasury is organized into four (4) technical Directorates headed by Directors General and (1) Administrative and Support Services Directorate headed by a Principal Administrative Secretary. Each Director General is responsible for a Directorate comprising a cluster of Departments responsible for related policy functions. The Directorates and Departments are as follows: Directorate of Budget, Fiscal and Economic Affairs The Directorate is headed by a Director General, reporting to the Principal Secretary, National Treasury. It is organized into the following five (5) Technical Departments each headed by a Director: * Budget Department; * Macro and Fiscal Affairs Department * Financial and Sectoral Affairs Department; * Inter-Governmental Fiscal Relations Department * Public Procurement Department. 2 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2020 (d) Fiduciary Oversight Arrangements To manage the fiduciary risk, the National Treasury has put in place fiduciary oversight arrangements including setting up committees. The key oversight arrangements include: Internal Audit Unit The National Treasury has an internal Audit Unit charged with the responsibility of identifying risks in the management and day to day operations of the Ministry through the risk based audits. The Unit reports directly to the accounting officer on a regular basis. Audit Committees In line with the Public Finance Management Act, the National Treasury has established a Ministerial Audit Committee comprising five members, three of whom are independent. The Committee provides overall oversight and quality assurance including follow up on the effectiveness of implementation of audit recommendations. Further, the National Treasury established an audit committee comprising officers from all departments of the Ministry, under the chairmanship of the Senior Chief Finance Officer. The Committee reviews and analyses all audit queries and makes recommendations on how to reduce fiduciary risks. In addition, the committee prepares responses to all audit queries for presentation to the relevant committees of parliament. Project Implementation Committee To monitor the implementation of the Government's Infrastructure Projects, the National Treasury has established a Project Steering Committee Comprising Principal Secretaries from implementing Ministries and appointed a technical committee comprising officers from the technical departments of the Ministry. The Committees review and analyse the progress made by ministries in the implementation of domestically and externally funded projects and advises accordingly. Parliamentary Activities In order to effectively manage the parliamentary activities relating to the Ministry, the National Treasury has established a Committee and designated a liaison officer to coordinate the activities under the Office of the Cabinet Secretary in consultation with the Office of the Chief Administrative Secretary. Development Partner Oversight To effectively manage Official Development Assistance to the Government, the National Treasury has under the Public Debt Management a Department responsible for all matters relating to Development Partners. The Department has various Units that coordinate different development partner activities in the Country. Other fiduciary oversight arrangements include the following committees with specific objectives; 5 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2020 Top Management and Senior Management Committees To monitor the implementation of the Ministry's programmes and performance, the National Treasury has appointed Top Management and Senior Management Committees comprising of Directors General and Heads of Departments respectively. The Committees receive reports from departments, build consensus on National Treasury responses to emerging issues, challenges and risks and ensures that the decisions made are implemented in a timely manner. Public Financial Management Sector Working Group To facilitate the implementation of financial management reforms, the National Treasury has appointed senior officers to the Public Financial Management Sector Working Group. The Committee plays an oversight role in the implementation of financial reforms in the public service in collaboration with the development partners. Budget Implementation Steering Committee In order to effectively monitor the implementation of the National Government budget implementation, The National Treasury has established a steering Committee Chaired by the Cabinet Secretary, National Treasury and Planning. The Principal Secretaries for the National Treasury and State Department of Planning provide general oversight in the Budget implementation. Budget Implementation Technical Committee The Committee is chaired by the Principal Administrative Secretary and comprises the Directors General and various Heads of Department. The Committee is responsible for monitoring the actual implementation of the identified measures and programmes and reporting detailed progress on the same regularly. Budget Implementation Ministerial Committee To monitor the implementation of the Ministry's budget, programmes and activities, the National Treasury has appointed a committee comprising of officers from all the Departments of the Ministry. The Committee reviews and analyses the progress made by Departments in the implementation of budget and the planned programmes and activities and advises the management accordingly. Monitoring and Evaluation The Ministry undertakes monitoring and evaluation exercises to establish progress made in the implementation of various programmes and projects including those that are funded by the development partners. 6 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2020 (e) The National Treasury Headquarters P.O. Box 30007- 00100, Treasury Building, Harambee, Avenue Nairobi Kenya The National Treasury Contacts Telephone: (254)020-2252299 Email:info@treasury. go.ke Website: www.treasury.go.ke (f) The National Treasury Bankers Central Bank of Kenya Haile Selassie Avenue P.O. Box 60000 City Square 00200 Nairobi, Kenya (g) Independent Auditors Auditor General Kenya National Audit Office Anniversary Towers, University Way P.O Box 30084 GPO 00100 Nairobi, Kenya (h) Principal Legal Adviser The Attorney General State Law Office Harambee Avenue P.O. Box 40112 City Square 00200 Nairobi, Kenya 7 THE NATIONAL TREASURY Reports and Financial Statements I. FOREWORD BY THE CABINET SECRETARY The National Treasury is mandated to coordinate economic and financial management of the country in accordance with section 12 of the Public Finance aducive to economic growth an Treasury has strived to maintain a policy environment that is cnon of bold economic policies, development of the country. As a result of consistent implementation o d cong i structural reforms and sound macroeconomic management, the economy remained strong in 2019 expanding by 5.4 percent compared to a growth of 6.3 per cent in 2018. The growth was spread across all sectors of the economy but was more pronounced in service-oriented sectors including Financial and Insurance as well as in Real Estate sub-sectors. However, there was a slowdown in agricultural activities due to suppressed long rains in key agricultural zones. In the first quarter of 2020, economic performance in most sectors slowed down compared to the corresponding quarter of 2019. Real GDP grew by 4.9 per cent during the review period compared to 5.5 per cent growth in the first quarter of 2019. The economy was affected by the uncertainty surrounding the corona pandemic that was already slowing economic activity in most of the country's major trading partners. Additionally, the economic slowdown in fourth quarter was aggravated by 9.3 per cent contraction in Accommodation and Food Service activities on account of Corona Virus containment measures instituted in our major tourist source markets. Figure 1: Annual Percenta e Economic Growth Rates in 2019 2 0 OEGDP Growth Rate Agriculture GDP Industry GDP Services GDP m Budget n Actual Data Source: Kenya National Bureau of Statistics, MTP III Despite the difficult circumstances faced last year, the country was able to preserve macroeconomic stability with inflation, interest rates and exchange rates remaining largely stable. Year-on-year overall inflation rate remained within the Government target range of 5+/-2.5 percent at 4.6 percent in June 2020 down from 5.7 percent in June 2019. This was supported by improving food supply leading to lower food prices due to favourable weather conditions and lower international oil prices. Similarly, overall annual average inflation remained within Gov nent target range at 5.5 percent in June 2020 compared to the 5.2 percent recorded in June 2019. By the end of June 2020, Total revenue collected, inclusive of the ministerial A-I-A, recorded an annual growth of 1.9 percent, a decline from a growth of 11.7 percent recorded in June 2019. The decline is attributed to the difficult operating environment due to the Covid- 19 pandemic which adversely affected revenue performance especially in the fourth quarter. In order to ensure increased efficiency, stability and access of the financial sector, the National Treasury published the Public Finance Management (amendments) Bill, 2020. The Bill which was assented to 8 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2020 by H.E the President seeks to establish the Credit Guarantee Scheme for Micro, Small and Medium Enterprises (MSMEs) in Kenya. The Bill will enable the government to give its undertaking to participating financiers that in the event of a default on loans advanced to MSMEs, the government will pay part of the loan in default. Targeted credit support to MSMEs will lead to growth in output with the potential to uplift the lives of many Kenyans through job creation. In terms of budget performance, the National Treasury expenditure stood at Kshs.73.810m against an approved budget of Kshs.77.973m. translating to an overall absorption rate of 95%. The National Treasury implemented the 2019/20 budget within four economic classifications/programmes. These were General Administration, Planning and Support Services, Public Financial Management, Economic and Financial Policy Formulation and Management, and Market Competition and Creation of an Enabling Business Environment. As demonstrated in the bar chart below, the Market Competition Programme had the highest absorption at 100% followed by General Administration, Planning and Support Services at 96%, Economic and Financial Policy Formulation and Management (92%) and Public Financial Management Programme at 86%. Figure 2: Budget Execution (KSh. Billions) and proportion (%) by Programmes Gross Allocation Total Expenditure -4-Budget Excecution 90.0 105% 78.0 80.0 73.8 00% 100% 70.0 60.0 530 1 95% V) 50.0 - . ~ %.c 90% a) 40.0 86% .t 30.0 85% ' 17.9 16.6 20.0 CL6.7 5.8_ 80% 1. 0.4 0.4 80% 75% Administrative Public Financial Economic and Market Grand Total Services Management Financial Policy Competition and Formulation and Creation of an Management Enabling Business Environment Programme The 100% absorption rate in Market Competition and Creation of an Enabling Business Environment programme is attributed to transfers to Semi Automonous Government Agencies (SAGAs) under the National Treasury which implemented this programme. The lowest performaning programme is Economic and Financial Policy Formulation and Management at 86%. This is attributed to underperformance in absoprtion in sub-classifications of Routine Maintenance (7%) and Acquisition of Capital Assets (4%) which was mainly due to scaled down activity as a result of COVID 19 related adjustments. Other key achievements during the period under review are as follows; 9 A framework for processing of tax exemptions and waivers was developed. The tramework will help in managing the tax expenditures. .A Draft Sovereign Wealth Fund Bill and Policy that establishes a framework for managing revenues from minerals, oil and gas was developed and submitted to the AG for legal drafting. * To enhance revenue collection, the Finance Act, 2019 was developed and enacted by Parliament. In addition, the current Income Tax Act was reviewed and a new Income Tax Bill developed and submitted to parliament. * The Tax Procedures Act, 2015 (TPA) was also amended through the Finance Act to simplify declaration and remittances by taxpayers. * In order to promote financial inclusion and a culture of savings among the lower income groups/informal sector workers, the National Treasury issued a MAkiba bond tranche worth Ksh 500 million during the period under review. The tranche attracted subscriptions worth Ksh 263 million or approximately 52.6% success rate. In addition, the National Treasury formulated Kenya's Public Debt and Borrowing Policy which was approved by Cabinet. The Policy provides for guidance on debt management and contracting of new public debt, ensures value for money from debt funded programmes and safeguards debt sustainability. 'he emerging issues that have impacted the operations of the National Treasury include; * The outbreak of COVID-19 pandemic affected achievement of targets due to delay and disruption of the policy making process especially in public participation and change of priorities arising from the urgent need to contain the spread of COVID- 19. * The global political landscape such the Brexit affected attainment of some of the targets. ;ome of the challenges the National Treasury faced while implementing the 2019/20 budget nclude:- Lack of adequate funds to finance all the budget requests by Ministries, Departments and Agencies. Low absorption of Official Development Assistance (ODA). Inadequate staff capacity in some key technical Departments. ro surmount the above challenges and ensure successful implementation of the National Treasury goals and objectives, the Ministry undertook the following: - * Domestic borrowing to plug the financing gap created by non-performing revenue. * Expenditure reduction strategies such as austerity measures and a ban on new projects to ensure available money is used in completing old projects. * Enhanced the Government's cash management system to avoid undue pressure on payment flows and interest rates, and reduce borrowing costs for the government and the private sector. * Promoted the Public Private Partnership initiatives to finance government capital projects. * Engaged other developments partners for concessional loans and grants as well as pursued strategies to finance government projects. Hon, , kur Yatani, EGIH Cabinet Secretary, National Treasury and Planning THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2020 III STATEMENT OF ENTITY 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 National Treasury 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 National Treasury 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 National Treasury; (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 National Treasury; (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 National Treasury accepts responsibility for The National Treasury 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 National Treasury's 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 entity's financial position as at that date. The Accounting Officer charge of The National Treasury further confirms the completeness of the accounting records maintained for The National Treasury which have been relied upon in the preparation of The National Treasury's financial statements as well as the adequacy of the systems of internal financial control. The Accounting Officer in charge of The National Treasury confirms that the entity has complied fully with applicable Government Regulations and the terms of external financing covenants, and that the The National Treasury's 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 National Treasury's 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 National Treasury financial statements were approved and signed by the Accounting Officer on 22021 . LIUS MUIA, PhD, CBS NEMWEL M. kdTANYA PRINCIPAL SECRETARY ICPAK NUMBER 2367 HEAD OF ACCOUNTING UNIT 11 IHE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2020 IV STATEMENT OF PERFORMANCE AGAINST PREDETERMINED OBJECTIVES Introduction Section 81 (2) (f) of the Public Finance Management Act, 2012 requires that, at the end of each financial year, the Accounting officer when preparing financial statements of each National Government entity in accordance with the standards and formats prescribed by the Public Sector Accounting Standards Board includes a statement of the national government entity's performance against predetermined objectives. The key development objectives of the MDA's 2018-2022 plan are to:- (a) strengthen organization capacity for quality service delivery (b) enhance mobilization, allocation and utilization of public resources. (c) ensure stable and sustainable macro-economic environment. (d) ensure market structures that encourage competition and orderly conduct of business. Progress on attainment of Strategic development objectives For purposes of implementing and cascading the above development objectives to specific sectors, all the development objectives were made specific, measurable, achievable, realistic and time-bound (SMART) and converted into development outcomes. Attendant indicators were identified for reasons of tracking progress and performance measurement: Below we provide the progress on attaining the stated objectives: MDA Objective Outcome Indicator Performance Program General Strengthen Efficient and % improvement Fixed lifts for Bima Administration, organization effective service in service House, Installed Planning and capacity for delivery delivery CCTVs, refurbished Support quality service two floors, promoted Services delivery staff and launched the PSSS Pension Scheme. Enhance Transparent and Public Developed PPDA mobilization, accountable Procurement regulations allocation and management of Regulations utilization of public resources Consolidated Annual accounts Public public resources. Annual prepared Financial Accounts Management Annual national Budget presented to budget parliament presented to Parliament by 30th April Ensure stable and Stable Real GDP 5.4 % Ecoicand sustainable macroeconomic growth rate (%) Fi.c macro-economic environment for Pohlcyt environment. economic Inflation rate 4.6% Formulation got % and growth (%) an Months of 5.0 months of import Management I import cover cover 12 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2020 % of fiscal 8.2% of GDP deficit Market Ensure market Sustained high Percentage of 80% of the consumer Competition structures that productivity and consumer complaints and Creation of encourage competitive complaints investigated an Enabling competition and markets investigations Business orderly conduct of concluded Environment business. V CORPORATE SOCIAL RESPONSIBILITY STATEMENT/SUSTAINABILITY REPORTING The National Treasury exists to transform lives. This is our purpose; the driving force behind everything we do. It's what guides us to deliver our strategy, which is founded on the following core values: customer/Citizen first, delivering relevant goods and services, and improving operational excellence. Below is a brief highlight of our achievements in each pillar. Sustainability strategy and profile - To ensure economic sustainability, the National Treasury has put in place several measures geared towards protecting the economy and its citizens against major economic shocks. Some of them include; reduction of VAT and review of income tax to cushion citizens during the COVID 19 pandemic, reorganized the budget to reflect the realities of the current situation and to manage expenditure among others. Going forward into the medium term, the Government will continue in its fiscal consolidation path with the overall fiscal deficit being maintained broadly at the levels outlined in the Budget Policy Statement (BPS). This will ensure debt is maintained within sustainable levels. The fiscal deficit is expected to decline from 7.7 percent of GDP in FY 2018/19 to 3.3 percent by FY 2023/24. This deliberate fiscal consolidation plan also resonates well with the East African Monetary Union's (EAMU) protocol target ceiling of 3.0 percent of GDP. To achieve this target, the Government will continue to restrict growth in recurrent spending and double its effort in domestic resource mobilization. In the FY 2019/20, the Government implemented a raft of tax policy measures through the Budget Policy Statement, the Tax Amendment law and the Finance Act, 2019. In addition, the modernized Income Tax Bill currently undergoing legal drafting, will also ease administrative bottlenecks, improve compliance and boost revenue collection, thereby supporting the government's fiscal consolidation efforts. Further, the establishment of Public Investment Management (PIM) Unit at the National Treasury continues to play a great role in enhancing efficiency in identification and implementation of priority social and investment projects. This takes into account the Government's efforts to increase efficiency, effectiveness, transparency, and accountability of public spending. In particular, the implementation of PIM regulations under the Public Finance Act will streamline the initiation, execution and delivery of public investment projects. It will also curtail runaway project costs, eliminate duplications and improve working synergy among implementation actors for timely delivery of development projects. 13 THE NATIONAL TREASURY Reports and Financial Statements i,or the year ended June 30, 2020 Environmental performance The National Treasury has constituted a Committee comprising officers from the key Departments of the Ministry to oversee all matters relating to environmental sustainability. The Committee has since developed a ministerial policy on the same in line with the National Policy on environmental management. Employee welfare Employee welfare is critical for effective implementation of the programmes and projects of an organization. Noting the importance of human resources, the National Treasury has a Department established to handle Human Resources Management and Development. The Ministry has also established a Human Resource Management Advisory Committee that process all the promotions, discipline, training, appraisal and general employee matters in line with the Public Service guidelines and procedures. In addition, a Committee on occupational safety and health has been established to follow up of the safety conditions in the work place. In order to ensure attracting and retaining competent officers, the National Treasury continued to conduct capacity and training needs assessments for 2019/2020 - 2020/2021 as well as development and implementation of the training projections plan to fill skills gaps. In addition, the National Treasury continued to implement succession management plan by declaring number of the posts to be filled under the delegated powers and continually implementing the provision of the guidelines on the policy on advancement to the next grade at the entry level in the scheme of service and implementation of the Authorised officers and the PSC decisions. Further, the importance of knowledge management was reinforced through: identification of data needs and data gaps; preparation of a database of sources of knowledge across all levels in the State Department, preparation of a comprehensive report on patterns, trends and attributes of the processed data and information in the State Department; preservation and sharing of knowledge as well as application of knowledge to policy and problem solving within the National Treasury. Under the Youth Internship and Attachment programme, the National Treasury managed to place 106 students under attachment and 91 students under the internship programme spearheaded by the Public Service Commission during the period under review. Market place practices The National Treasury is responsible for promoting fair trade practices in the economy. To ensure effective implementation of this function assigned by the Constitution, one of the programmes implemented by the Treasury is ensuring that existing market structures encourage competition and orderly conduct of business in order to support high productivity and competitive markets. In addition, the National Treasury developed the Public Procurement and Asset Disposal Regulations to guide the procurement function in the public Sector. Under the programme of Access to Government Procurement Opportunities (AGPO), the National Treasury allocated Ksh. 304 million worth of procurement opportunities to the vulnerable groups namely women, youth and people with disabilities during the period under review. Community Engagements To mitigate technological hazards, terrorism, fire and natural disasters, the National Treasury engaged a professional security services firm contracted for purposes of enhancing security in the Ministry. It also installed and commissioned CCTV cameras at the Treasury Building and maintained fire fighting facilities maintained at the premises in collaboration with the State Department for Public Works. 14 REPUBLIC OF KENYA Telephone: +254-(20) 3214000 HEADQUARTERS .-mail: info@oagkenya.go.ke Anniversary Towers Website: www.oagkenya.go.ke OFFICE OF THE AUDITOR GENERAL P.O. Box 3oo84-00100 NAIROBI Enhancing Accountability REPORT OF THE AUDITOR-GENERAL ON THE NATIONAL TREASURY FOR THE YEAR ENDED 30 JUNE, 2020 REPORT ON THE FINANCIAL STATEMENTS Qualified Opinion I have audited the accompanying financial statements of The National Treasury set out on pages 15 to 44, which comprise the statement of assets and liabilities as at 30 June, 2020, and the statement of receipts and payments, statement of cash flows and 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. 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 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 National Treasury 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. Accuracy of the Financial Statements The financial statements of The National Treasury for the year ended 30 June, 2020 reflect various differences between the financial statements/general ledger presented for audit review and the Integrated Financial Management Information System (IFMIS) generated financial statements as follows: Report of the Auditor-General on The National Treasury for the year ended 30 June, 2020 Basis for Conclusion Failure to Provide Assets Register for Audit Annex 4 to the financial statements - summary of fixed assets register reflects assets with a cumulative historical cost of Kshs.48,006,657,017 as at 30 June, 2020. The balance includes assets worth Kshs.41,264,665,564 brought forward from 2018/2019 financial year and additional assets acquired in 2019/2020 at a cost of Kshs.6,741,991,453. The National Treasury did not avail for audit review an assets' register supporting the reported value of assets of Kshs.48,006,657,017. In the absence of an assets register, the accuracy and existence of the assets of Kshs.48,006,657,017 as at 30 June, 2020 could not be confirmed. 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 effective processes and systems of internal control, risk management and overall governance were operating effectively, in all material respects. I 6elieve 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 Basis) and for maintaining effective internal control as Management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error and for its assessment of the effectiveness of internal control, risk management and governance. In preparing the financial statements, Management is responsible for assessing The National Treasury's ability to continue to sustain services, disclosing, as applicable, matters related to sustainability of services and using the applicable basis of accounting unless Management is aware of the intention to terminate The National Treasury or to cease operations. Management is also responsible for the submission of the financial statements to the Auditor-General in accordance with the provisions of Section 47 of the Public Audit Act, 2015. In addition to the responsibility for the preparation and presentation of the financial statements described above, Management is 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 National Treasury 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 Report of the Auditor-General on The National Treasury for the year ended 30 June, 2020 5 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 National Treasury'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 National Treasury to cease to continue 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. * Obtain sufficient appropriate audit evidence regarding th financial information and business activities of the National Treasury to express an opinion on the financial statements. * Perform such other procedures as I consider necessary in the circumstances. I communicate with the Management 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 Management 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. AUDITOR-GENERAL Nairobi 27 May, 2021 Report of the Auditor-General on The National Treasury for the year ended 30 June, 2020 7 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2020 VI STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 30-JUN-2020 Note 2019-2020 2018-2019 Kshs Kshs RECEIPTS Proceeds from Domestic and Foreign Grants 1 3,333,365,633 4,636,032,038 Exchequer releases 2 69,982,137,647 51,042,594,480 Proceeds from Foreign Borrowings 3 82,851,000 530,378,555 TOTAL RECEIPTS 73,398,354,280 56,209,005,073 PAYMENTS Compensation of Employees 4 2,442,033,350 2,524,328,336 Use of goods and services 5 17,058,320,841 16,950,551,898 Subsidies 6 1,200,000,000 300,000,000 Transfers to Other Government Units 7 39,876,196,614 27,255,222,636 Other grants and transfers 8 4,121,811,669 3,808,539,372 Acquisition of Assets 9 6,741,491,452 3,825,581,833 Other Payments 10 1,600,000,000 500,000,000 TOTAL PAYMENTS 73,039,853,926 55.164,224,075 SURPLUS/DEFICIT 358,500,354 1,044,780,998 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The entity financial statements were approved on 29____ 2021 and signed by: JULIUS MUIA, PhD, CBS NEMWEL M. ANYA PRINCIPAL SECRETARY ICPAK NUMBER 2367 HEAD OF ACCOUNTING UNIT 15 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2020 VII STATEMENT OF ASSETS AND LIABILITIES AS AT 30-JUN-2020 Note 2019-2020 2018-2019 Kshs Kshs FINANCIAL ASSETS Cash and Cash Equivalents Bank Balances 11A 670,932,773 1,251,228,388 Cash Balances 11B 390,518 1,020,917 Total Cash and cash equivalent 671,323,291 1,252,249,305 Accounts receivable/unspent project 889,462,258 899,585,508 balances 12 1,560,785,549 2,151,834,813 TOTAL FINANCIAL ASSETS FINANCIAL LIABILITIES Account Payables 13 86,848,069 80,200,064 NET FINANCIAL ASSETS 1,473,937,480 2,071,634,749 REPRESENTED BY Fund balance b/fwd 14 2,071,634,749 2,056,688,154 Surplus/Deficit for the year 358,500,354 1,044,780,998 Prior year adjustment 15 (956,197,623) (1,029,834,403) NET FINANCIAL POSITION 1,473,937,480 2,071,634,9 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The entity financial statements were approved on 1 2021 and signed by: hLIUS MUIA, PhD, CBS NEMWEL M. ANYA PRINCIPAL SECRETARY ICPAK NUMBER 2367 HEAD OF ACCOUNTING UNIT 16 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2020 VIII STATEMENT OF CASH FLOW Note 2019-2020 2018-2019 Kshs Kshs Receipts for operating income Proceeds from Domestic and Foreign Grants 1 3,333,365,633 4,636,032,0 Exchequer Releases 2 69,982,137,647 51,042,594, Total Receipt 73,315,503,280 55,678,626 Payments for operating expenses Compensation of Employees 4 2,442,033,350 2,524,328, Use of goods and services 5 17,058,320,841 16,950,551, Subsidies 6 1,200,000,000 300,000,00 Transfers to Other Government Units 7 39,876,196,614 27,255,222,( Other grants and transfers 8 4,121,811,669 3,808,539,3' Other payments 10 1,600,000,000 500,000,00 Net cash flow from operating activities 66,298,362,474 51,338,642 CASHFLOW FROM INVESTING ACTIVITIES Acquisition of Assets 9 6,741,491,452 3,825,581,1 Net cash flows from Investing Activities 6,741,491,452 3,825,581, CASHFLOW FROM BORROWING ACTIVITIES Proceeds from Foreign Borrowings 3 82,851,000 530,378,55 Net cash flow from borrowing activities 82,851,000 530,378,55 NET INCREASE IN CASH AND CASH EQUIVALENT 358,500,354 1,044,780,5 Cash and cash equivalent at BEGINNING of the year 1,252,249,304 1,391,500,' Change in Receivables 10,123,250 (79,461,3 Change in Payables 6,648,005 (74,736,5 Prior Year adjustment 15 (956,197,623) (1,029,834,4 Cash and cash equivalent at the END of the Year 671,323,290 1,252,249 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The entity financial statements were approved on '1TkMdA 2021 and signed by: D. LIUS MUIA, PhD, CBS NEM EL M. 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