-REPUBLIC OF KENYA OFFICE OF THE AUDITOR-GENERAL Enhacing Aco-ntailit y REPORT OF THE AUDITOR-GENERAL ON STATE DEPARTMENT FOR DEVOLUTION FOR THE YEAR ENDED -30 JUNE -2019-- ' . 1 文× 一一、 一g‘一一－一－－一一→：－一一匹一斗－一一一－－一－一－－一日六－ 二二－.---－一＿一→訕訕－－一’－一一一二二二－.--－一＿＿一萬疋斗－一’－一＿一一斗二二一一 一，弘－亡聖妒。’等‘二二兀＿→編j一二－一一斗才繁，，。’一亡二f_，→一一么一一，斗 --～一＿A合‘,-－一二邊一么二。，－一必－-－。一一一一一一＿妝～～一～－二訕斗。，－一必～一j～一一－~- 一，一•－→ee一一一一‘一‘--－一一一－ 一一：一一～一一付＿一一二一～―一～－一一 :-－一兀。一‘－一j訪化一一二訕吃：斗匹一訕規。－－二一j一二化－一文公不斗匹一k 二～＿一一，一－－一二＃訕計＿一一“一他一一～二．一－－一編不他計＿一一‘一他、－- 一二二～一一一吃一，盒－－一→→一兀二一？日一二二茫？一一吃祝旦一－－一。二～兀二、一一。一必二 -,-, 41 STATE DEPARTMENT FOR DEVOLUTION REPORTS AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30TIl JUNE, 2019 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) OFFICE OF THE AUDITOR GENE, !,;U- P. 0. Box 30084 - 00100, NAIROBI R "E G I S If , -11-Z v- it J A N1 20.20 1A STATE DEPARTMENT OF DEVOLUTION Seorts-iidh Fiinaci 1Statemni t - s- For the year ended 30TH June, 2019 Table of-ontents- -.--Page - 1. KEY ENTITY INFORMATION ANDMANAGEMENT ............................................................................. iii - - --c -_ Z.--- :;. =- - , - * .67- -_ -.- I II. FOREW ORD BY THE CABINET SECRETARY .....................................................................................ix III. STATEMENT OF ENTITY MANAGEMENT RESPONSIBILITIES............................................... xxiv IV. REPORT OF THE INDEPENDENT AUDITORS ON THE STATE DEPARTMENT FOR D E V O LU T IO N .................................................................................................................................................. xxvi V. STATEMENT OF RECEIPTS AND PAYMENTS .................................................................................... VI. STATEMENT OF ASSETS AND LIABILITIES ..........................................................IE....................... 2 V II. STA TEM ENT O F CASH FLOWS.................................................................-........-............-.-....-..3...... 3 VIII. SUMMARY STATEMENT OF APPROPRIATION: RECURRENT AND DEVELOPMENT C O M B IN E D D ........................................................................................................................................................... 4 IX. SUMMARY STATEMENT OF APPROPRIATION: RECURRENT................................................... 5 X. ---SUMIMARY-STATEMENT OF APP_OP-RIATJGN: DEVELOPMEN .. . . . 6 - XI. PROGRAMMES BUDGET EXECUTION BY PROGRAMMES AND SUB...................................... 7 XII. SIG NIFICANT ACCOUNTING POLICIESOIC..................................................................... 8 XIII. NOTES TO THE FINANCIAL STATEMENTS...E.N.TS......................................................................... 12 * - - --.- - - . *--11 I L L"i A AL - LIATE DEPARTMENT OF DEVOLUTION ports and Financial Statements - .r the year ended June 30, 2019 KEY ENTITY INFORMATION AND MANAGEMENT a. Background information - -The-Minist ry-efDevolution-ndASAL wasestablished'in Januarf208 followihtlfe resthicturiing of=- the Governrnent.The Ministry is in charge of the Management of Devolution Affairs and Arid &Semi- -ri4-Lands (ASA-L).The mandate offff'Ministry is di rhfrm the tnsitiotftn oKilya, t-v arious Acts under which devolution and management of ASAL is implemented, the Executive Order No. 1/2018 of June 2018 and Government policy on Big Four Agenda.TheMinistry of Devolution and ASALs consists of two State Departments; Devolution and Arid and Semi-Arid Lands (ASAL) with the following key institutions: * National and County Government Coordinating Summit, * Intergovernmental Relations Technical Committee. Mandate The mandate of the State Department for Devolution (SDD) is drawn from Articles 6,10 and Chapter 11 of the Constitution of Kenya, the Executive Order No. 1/2018 and the various Acts under which devolution is iiiplementedincluding; Intergovernmental Relations Act, 2012; County Governments Act, 2012; Urban Areas and Cities Act 2011 and Public Finance Management Act 2012 As per the Executive Order 1/2018 of June 2018, the State Department for Devolution has been assigned the following functions; i. Devolution Policy, ii. Intergovernmental Relations iii. Capacity Building and Technical Assistance to County Governments, iv. Management, Monitoring and Evaluation of Devolution Affairs v. Food relief Management and Humanitarian Emergency Response Based on the above functions as outlined in the Executive Order 1/2018, the State Department for Devolution is expected to undertake the following specific responsibilities: i. Coordinate the Development and implementation of Devolution laws, policies and guidelines for socie-economic Development - ii. Capacity building and tehnical assistance to counties; i. Capacity building on devolved-system of Government - iv. Facilitation of intergovernmental relations between the National and County Governments; v. Facilitation of public participation in policy and decision-making processes; iii MINISTRY OF DEVOLUTION-AND ASAL - STATE-DEPARTMENT OF DEVOLUTION Repoits and Financia-Statement - For the year ended June 30, 2019 vi. Monitoring and Evaluating performance of Devolution; vii. Facilitation of transfer of functions between the national and county Governments viii. Manageient of food relief and emergency response Vision A center of excellence in management of devolution for high quality of life for Kenyans Mission To provide policy direction and leadership for effective management of devolution, harmonious intergovernmental relations and effective humanitarian support services. Strategic goals/ objectives The sub-sector's strategic objectives are: * To strengthen the capacity of county Governments for effective and efficient performance of their functions; - - * To strengthen interGovernmental relations; * To enhance management of devolution affairs; and To strengthen management of humanitarian support services. b. Key Management The State Department for Devolutions day-to-day management is under the following key organs: No. Designation Name 1. Cabinet Secretary Hon. Eugene Wamalwa, EGH 2. Chief AdministrativeSecretary Hon.HusseinDaddo ,EGH 3. Principal Secretary Mr. Charles T.Sunkuli CBS 4. Secretary Administration Ms. Kula Hache 5. Secretary Devolution Mr. Simeon Ole Kirgotty, OGW 6. Director HRM&D Ms. Mary Kemunto 7. Senior Chief Finance Officer CPA. OsanoNyangara 8. Chief Economist -Mr. NgangaMukundi -9. Ass.-Acc. General - - CPA Lucy Kamaa 10. D/SCMU Ms.carolineWachira S11. Ag Secretary Relief Mr.IsaacGithu iv eports and Financial Statements or the year ended June 30, 2019 (a) Fiduciary Management The-key managiemnt personnel who-held office-during the-financial-yearznded-30th Junezcr= 2019 and who had direct fiduciary responsibility were: No. Designation Name P - DATES 1. Accounting Officer Mr. Charles T Sunkuli (CBS) July 2018 to date 2. Accuqnting Officer NelsoiMarwa-Sospete - Feb 2018-Juy2018 3. Secretary Devolution Simeon Ole Kirgotty Nov 2016 To Date 4. Secretary Administration Kula Hache Feb 2018 To Date 5. Chief Finance Officer CPA Osano Nyangara Sept 2018 To Date 6. Assistant Accountant CPA Lucy Kamau May 2018-Date General. (b) Fiduciary Oversight Arrangements The State Department for Devolution was over sighted by Human Resources Management Advisory Committee, Training Committee and Budget Implementation Committee. Budget Implementation Committee (BIC) _-The State Departments-has udget Implementation Gommittee-The-c&mmittee is.charged-with the responsibility of implementation of the budget and its prudent management. The duties of the committee include: (i) To review and consider the cash flows plans. (ii) To review the utilization of the cash limits and consider any changes as may be required. (iii) To review the utilization of the donor funds voted for the Departments. (iv) To advice the Accounting Officers on the challenges related to the budget implementation. (v) To review and recommend the reallocation of expenditures. The members of the Budget Implementation Committee were: No Name Designation 1. Simeon Ole Kirgotty Secretary Devolution 2. CPA Osano Nyangara Chief Finance Officer 3. Edward Irungu OGW Director Administration 4. Mary Kemunto D/HRM&D 5. Nganga Mukundi Chief Economist 6. CPA-Lucy Kamaumu Ass Acc. General 7. Kennedy Nyambati- -Birector CB/TA v 77-K MINISTRY OF DEVOLUTION AND ASAL - STATE DEPARTMENT OF DEVOLUTION Repoujs and_Financial Statements_ .-. For the year ended June 30, 2019 Ministerial Human Resources Advisory Committee This committee is composed of the followimg members draw?n from vanous depaiTments N&- NanM -= - -- Designation - -- - 1 Mr .Charles T.Sunkuli, CBS P.S Devolution - Chairman 2 Ms Kula Hache Secretary Administration 3 Mr.Simeon Ole Kirgotty Secretary, Devolution 4 Ms. Mary Kemunto D/HRM&D - Secretary 5 Mr. Nganga Mukundi Chief Economist 6 Ms. Caroline Wachira D/ SCM This is the committee charged with the responsibilities of human resource needs. Its duties include but not limited to: * Review of promotions of officers in Job Group A-P Review of confirmations in appointment Review.ofdiscipli-narymatter - - - -- -- - - - - -- * Review of re-designation of officers from one cadre to another and * Confirmation of surcharge of officers found to have misused Government resources. -vi - -- ~ ~ ~ ~ ~ ~~ Z XJ LxA J L' L A 21 VAJ-i~IP11 It II 11-y 111ur V U11LU AI 1UNP~ eports and Financial Statements or the year ended June 30, 2019 THE SENIOR MANAGEMENT OF-THE STATE DEPARTMENT FOR DEVOLUTION Hon. Eugene L.Wamalwa, EGH He is the immediate former Cabinet Secretary for Water and Irrigation. He has also served as the Minister for justice, National_Cohesion and Constitutional Affairs fro-m2011 to 2013 during President Kibaki's second term in office. Hon. Eugenewamalwa, EGH Cabinet Secretary Ministry of Devolution and ASALs Amb.Hussein Dado is the Chief Administrative Secretary.He is an immediate former governor for Tana River County. He has previously served as a District Commissioner across various parts of Kenya and was then appointed Kenya's ambassador to Namibia Amb. Hussein Dado Chief Administrative Secretary Mr. Charles T. Sunkuli,CBS, is the current Principal Secretary, State Department for Devolution, Ministry of Devolution and ASAL. He has previously served as the Principal Secretary, Ministry of Environment and Forestry, a position he -held from December, 2015 to February, 2018. Prior to his appointment as the Principal Secretary, Mr. Sunkuli worked with EwuasoNg'iro South River Development Authority (ENSDA) where he rose through the ranks to become the Managing Director from 2010-2016. Mr. Charles T. Sunkuli,CBS. He has a wealth of experience in Public Service spanning over 18 Principal Secretary, State years. Mr. Sunkuli is an experienced management strategist_with a Department for Devolution, solid Fackground in Administrafion, Planning, Management and Leadership. vii MINISTRY OF DEVOLUTION AND ASAL - STATE DEPARTMENT OF DEVOLUTION Repo ts and- Finanial.Stafements- For the year ended June 30, 2019 (c) State Department for Devolution's Headquarters M istry of DevolThon and ASAL, P. 0. Box 30004 - 00100, -7 .Telepqsta toyrs Kenyatta Avenue, Nairobi, Kenya (d) State Department for Devolution's Contacts Telephone: 020 2252299 Fax: 2218475 Ernail:info@Devolution.go.ke (e) State Department for Devolution Bankers Central Bank of Kenya Haile Selassie Avenue P. O. Box 60000 City Square 00200 Nairobi, Kenya (f) Independent Auditors Auditor General - -K-enyaNational Audi-Office -- - - -- Anniversary Towers, University Way P.O. Box 30084 GOP 00100 Nairobi, Kenya (g) Principal Legal Adviser The Attorney General State Law Office Harambee Avenue P.O. Box 401.12 City Square 00200 Nairobi, Kenya -. ~viii iifaL ui A~ xLii tu'l IXJART IAIMINTO(DF DEVOLULTION eports-and Financial Statements or the year ended June 30, 2019 1. FOREWORD BY THE CABINET SECRETARY Hon. Eugene Wamalwa, EGH CABINET SECRETARY The Ministry of Devolution and ASAL was established in January 2019 following the restructuring of the Government. It consists of two State Departments; Devolution and ASAL, both of which formed part of the defunct Ministry of Devolution and Planning from April 2013 to January, 2018. The Ministry is in charge of the Management of Devolution affairs and ASAL. In the financial year 2018/19 the State Department for Devolution had a gross budget of44.9B which was made up of Ksh 4.2B for Recurrent vote and Kshs. 40.7B for Development vote. The Recurrent budget for the year was 91% utilised while the Development budget was 94% utilised bringing the total utilisation to 96%. The high absorption was mainly as a result of 100% transfers for all the funds allocated to the CDF in financial year under review. In the discharge of its mandate, the State Department has carried out several activities of which key achievements include: To strengthen inter-Governmental relations between the two levels of Government and among counties, the Ministry developed The InterGovernmental Consultative Sectoral Forum regulations which are ready for validation and subsequent forwarding to the Cabinet, Summit and Parliament for adoption. The Ministry also facilitated discussion and resolution of Sectoral Issues on. common interest between the two levels of Government. The report and resolutions of the previous 17 Inter Governmental Consultative Sectoral Forums were shared with all Ministries and Counties for implementation. The Ministry also finalised and Gazetted the Inter-Governmental ADR regulations, which is meant to reduce the cases being filed in court by the two levels of Governments against each other. The Ministry also faeilitated, in organizing and holding the 6th Annual Dev6lution Conference in the -FY the 201-8/2019. The conference-was held in Kirinfyaga CoTinfy in April, 2019. The conference provided a pldtfoff-fofDevolutioil stakeholders to share ideas on how best to implement the devolved systert of Governinent. Two National and County Government co-coordinating summit meetings were held in each of the first two years of the period under review. ix MINISTRY OF DEVOLUTION AND. ASAL - STATE DEPARTMENT OF DEVOLUTION Reports axid Fianial Statements For the year ended June 30, 2019 The State Deartment. developed a policy on the devolved system of Government with view to strengthening implementation of Devolution iiffatives at the twolevels of Government. th Review of the County Government Act (2012) and Inter-Governmental Relations Act (2012) was finalised and - -~-draftaimet.dments forwarded to the-senate-for-enaetment. - - The ministry was able to validate the assets and liabilities of former local authorities. The report has been forwarded to the Counties and the national Government for implementation. To strengthen capacity of National and County Governments the Ministry is implementing a kshs 20B KDSP program funded by the World Bank. This is a PfR (Program for Results) where the Government finances pre agreed programs with set results and then after the achievement of results the World Bank gives reimbursement to the national Treasury. Out of this total pool kshs 16B goes to the counties as capacity and investment grants while kshs 4B goes to the national Government agencies to enable them enhance capacity support to the counties. The overall goal of the program is to enhance capacity of County Governments for improved service delivery at the County level in five key results areas (KRAS). The key focus areas of the program are * Public Finance Management, * Human Resource Management * Planning and Monitoring & Evaluation, * Civic Education & Public Participation, * Investment and Environmental & Social Safeguards. The Participating National Government Agencies are; * The National Treasury and Planning, -Rresponsible for supporting counties on the areas of PFM, and planning and M&E * Ministry of Public Service and Youth Affairs, -Supports counties on human resource management and performance management * Ministry of Devolution and Asal, -Responsible for program coordination and also supporting - counties on civic education and public participation and environmental and social safeguards -and project implementation. - - * Kenya School of GovErnment -fesponsible for structured trainings - * Office-f Auditor Generil. -Responsible for ensuririg that Cbufity audits are released in timeas per PFM Act. x -~~~~~~~~~~ X!,.. "J~~£1 ~ )JLL JtA~ LIJL~ txx,.L i!A l I luJu j, V I du 1I n ports and Financial Statements .)r the year ended June 30, 2019 The state department has since incurred expenditure under this program as follows- - TotaLBuget_(Kshs) -- - TtalExpe.iture.(Kahs) . -- FY2016/17 229,000,000 162,544,639 EY2017/18 -- 835,000,000 - --328,552,982- FY2018/19 833,597,126 677,690,459 Tbtal- 1,884,597Y6 68,78,(SO - -- - In the period under review, the Government allocated the Ministry kshs 83 5M for program coordination and as enhanced funding for capacity building and kshs 6.3 Billions transfers to county Governments. In terms of key achievements of the program, Counties quality of financial accountability and reporting have improved from 3 to 35 since 2013 to date, for the counties getting qualified audit reports. For the first time, two counties, namely Makueni and Nyandarua, received clean (unqualified) audits in FY2017/18.Counties with qualified opinions grew from 13 in FY 2015/16 to 22 in FY 2016/17 and 35 in FY 2017/18. The bottom category of disclaimed audits reports reduced from 22 in FY 2016/17to 6 in 2017/18. By end of the period under review, County Governments had received Ksh 4.0 billion in total billion for level IIto fund capital investments and,ijparticular projects supporting the big four. Tremendous achievements have been realized at the County Governments from the level 1 KDSP grants which is in the third year of disbursement. Key benefits include; Finalized and disseminated CADP guidelines, Prepared draft County Sectoral Plan guidelines, Harmonized and Disseminated CIMES Guidelines in 21 counties, Conducted Results Based Monitoring and Evaluation (RBME) training for County Officers. The subsector also supported Local Economic Development (LED) by supporting counties to develop funding proposals for support by the European Union (EU) under the Instruments for Devolution Advice and Support (IDEAS) project. A total of sixteen capital projects in fifteen counties were approved for funding with each County expected to receive Ksh. 115 Million. Identification, verification and audit of Assets and Liabilities of the Defunct Local Authorities were carried in all the counties. The report has been forwarded to IBEC for implementation and adoption. In terms of mitigation of the effects of drought and hunger, the Ministry in the financial year under review, distributed food and non-food items to acutely food insecure households which stood at 2.6 million across 22 counties. The Ministry spent kshs 902 million in providing food, non-food items and transport of relief-food. xi MINISTRY OF DEVOLUTION AND ASAL - STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements - For the yr ended-ue S0, 20110 A. BUDGET ALLOCATION AND PERFORMANCE AGAINST ACTUAL AMOUNTS (a) Budget Allocation Stifffratincial year 201-8719 the StafeT)paitment for -Devolution had a-grs buiget of Kh 44,919,831,697Million which was made up of Ksh 4,218,999,697 Million for Recurrent vote and Kshs.40,700,832,000 Million for Development vote. The Recurrent budget for the year was 91% utilised while the Development budget was 94% utilised bringing the total utilisation to 96% the high absorption was mainly as a result of the achievement of 100% in transfers to SAGAS. Key Performance Highlights Below is an overview of the financial performance for the year ended 30th June 2019 as reported in the detailed financial statements together with the commentary and comparative analysis against the budget for the key items in the financial statements. Financial Printed Actua Variance % Performance Estiniates (slis Kshs 1Kshs Utilisation. Variance Total Receipts 44,919,831,697 42,841,015,392 2,078,816,305 95% Total Payments 44,919,831,697 42,818,884,569 2,100,947,128 95% Surplus(deficit) - 22,130, 823 ports and Financial Statements r the year ended June 30, 2019 Budget Utilisation The ýState-Department spent K s42,813884,569against an-approve-budget of kshs - 44,919,831,697representing absorption of 95%. Utilisation of the budget was carried out through various activities (economic classifications) as shown in the table below: Approv,ed_ dgtý .\cttua Paymfents V,ariance PAYMENTS Compensation of Employees 256,397,772 247,437,832 8,959,940 Use of goods and services 1,997,960,982 1,511,465,264 486,495,718 Transfers to Other 38,823,570,187 1,542,524,687 Government Units 40,366,094,874 Other grants and transfers 844,500,000 808,216,937 36,283,063 Acquisition of Assets 1,454,878,069 1,428,194,349 26,683,720 TOTAL PAYMENTS 44,919,831,697 42,818,884,569 2,100,947,128 xiii MINISTRY OF DEVOLUTION AND ASAL - STATE DEPARTMENT OF DEVOLUTION Reports and Financial Stateiments For yar ended June40,--219' - - - - - Current Year Performance against Prior Year -Eingncial Perf4nance Year to-30th -Jne.2019 -Yeor to 30th -..Change june 2018 KsKshs Change TotalReceipts 37,545,403,429 694 42,841,015,392 5,295,611,963 Total Payments 42,818,884,569 5,295,048,510 37,523,836,059 694% Surplus For the Year 22,130,823 563,453 21,567,370 Receipts The State Department's total receipts summed up to kshs to 42,841,015,392 comprising mainly of Exchequer releases, grants, and AIA. The total receipts increased by 694% due to the revised executive order that introduced NG-CDG as part of the SAGAS within the Ministry. Total Receipts Breakdown --Year to 30tti.June Y ear tQo3Otl June -- 2 09201811 Change Ksi shs Kshs Change Proceeds from domestic and foreign grants(AIA) 938,102,713 48,819,253 889,283,460 265% Transfers from National Treasury(exchequers) 41,902,912,679 5,246,385,510 36,656,527,169 699% Proceeds from sale of assets - 407,200 407,200 TOTAL RECEIPTS 42,841,015,392 5,295,611,963 37,546,217,829 694% -~ ------~-- -,- - -- -:~.:~ ~-. - - - - . Xk7ll A' 1/& JL V 'JLiUJ IA ILIN tivL L I P)LO LI kY A P,) A X, JLY1U,1[ P.. 1 % A IV A ILL, 1I A ILYA L2YJL L 'UI. JLJ Il I11N ports and Financial Statements r the year ended June 30, 2019 -EXC - E_CHEQUE RCEPTS 45,000,000,000 40,000,000,000 35,000,000,000 30,000,000,000 25,000,000,000 20,000,000,000 EXCHEQUER RELEASES 15,000,000,000 10,000,000,000 5,000,000,000 - -- ---- O r-- --r---- FY 2018-2019 FY 2017-2018 Actual exchequer receipts for FY 2018/19and 2017-18 comparative chart The diagram above depicts the share of receipts for the fiscal year ended 30th June 2019 and 2018. The major source of funding for-he State Department for DevolutiQn is_exchequex,eceipts that account for 99% of the total receipts. Payments The State Department's payments mainly comprise of Transfers to NG-CDF, County Governments for KDSP conditional grants, Intergovernmental Relations Technical Committee (IGRTC) and Council of Governors (COG), and acquisition of assets. Xv MINISTRY OF DEVOLUTION AND ASAL - STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements - or-tre yea reffdd Tune 30, 9 - ii -- Total Payments breakdown paymentstYear to 30th June Year to 30th Change % .219 l une 20 18 Compensation of Employees 247,437,832 165,449,897 81,987,935 49% Use of goods and services 1,511,465,264 521,320,776 990,144,488 190% Transfers to Other Government 34,219,198,929 740% Units 38,823,570,187 4,604,371,258 Other grants and transfers 808,216,937 - 808,216,937 Social security benefits 3,906,578 -3,906,578 Acquisition of Assets 1,428,194,349 - 1,428,194,349 Total Payments 42,818,884,569 5,295,048,510 37,523,836,059 694% PAYMENTS FOR FY 18-19 Compensation to employees use of goods and services 2::transfer to other gvt units acquisition of assets other transfers social security benefits Payments chart for financial 2018-2019 Cash flows and Cash Position The cash and bank balances held by the State Department for Devolution as at 30th June 2019 was KShs53,776,568compared to-KShs 34,898,272held as at 30th June 2018. The breakdown of the cash and bank balances is as summarized in the table below. - - XVI: - - --o w m n- in s ver IvA hM isr I DEVOLUTION .ports and Financial Statements r the year ended June 30, 2019 Gh and_ank -alances -- snsn Ihk Chs Bank Balances --. 52,735;170 - - 34,05501- 18,684;669 35% Cash balance 1,041,398 847,771 193,627 18% Total 53,776,568 34,898,272 18,878,296 There was an increase in bank balance due to additional revenue funding for Project Estimate (PE 2) for IDEAS project. xvii MINISTRY OF DEVOLUTION AND ASAL - STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements F6r fe year e.nded JunE=3f 2019 B. KEY ACHIEVEMENTS OF THE STATE DEPARTMENT FOR DEVOLUTION IN THE - -Y-208/2019 - In implementing its stated functions and together with partnership with the County Governments, the State )ept niht accom`lisledthe folio ing drifig FY 2018719;!- (a) Disbursement of investment and capacity building grants to County Governments By end of the period under review, the disbursement of KDSP funds from the World Bank to the Government was Kshs 6. 5 billion. County Governments had received Ksh 4.0 billion in total in the year under review for capital investments supporting the big four agenda. e27/6/2019 T AL BAK OF KENYA ~'.njr ~( KA JAMOMBA SA,. UABAfANDERNA,S,,MMERU,NYERI NAROxELGEYO MARAKWET,A KIA, NVo,WAIXRXUS1A,XASIN GISHU,NAKURU ANs NIA,J.ADO. 4000,000 0A243 : iA0 1ZAV460 Governors receiving investment grants for FY 18-19 (b) Conducting of civic education across all the 47 counties The Ministry-has continmed-to coordinate civic education across all the counties-Inthe year under review, the Ministry developed a hand book on citizen's participation called Jukumu Langu. The Ministry also rolled out the booklet to all the 47 counties. The Ministry also sensitized citizens on civic education in over 20 counties. The Ministry has also developed civic education materials which are expected to be disseminated to all the counties. xvill A 'B.IL A Av A I A XA1 A .I I ' Z1)£"ILJ - UJ I. r1 1. AJL L 111 1-.Ax I VILaI I JN i kOU' ILP zi V 'UlylUJ A I04 orts and Financial Statements the year ended June 30, 2019 (c) Signing of contracts for LED projects for EU IDEAS with counties During the period under -rview the Ministry-through the-EU4DEAS- program -signed eontracts for various projects with 15 counties. The local economic Development projects are expected to spur -economic -Developmet at the locaVleel. The ctmties-iicludb Makuen Taita TaWta, IMle-Wajir, Marsabit, Baringo, Kisii, Uasin Gishu, Migori, Nyandarua, Tana River, West Pokot, Kisumu, Laikipia and Samburu Ground breaking event ofthe IDEAS Banana Processing Plant in Kisii, wtih Eugene Wamalwa (CS), Hon. James Ongwae (Governor Kisii), Vincent de Boer (EUD), Charles Sunkuli (PS Devolution) (d) Provision of technical support to the counties on implementation of LED projects During the year under review, the Ministry provided training and technical support to the 15 counties implementing LED projects. The Ministry also carried out training to the local communities who are involved in the projects implementation and management. xix MINISTRY OF DEVOLUTION AND ASAL - STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements Toi the ear endNUJune-0,11)19 - County training by MODA and TAT in Wajir on IDEAS projects (e) Management of Devolution Affairs The Ministry in discarging the mandate of ensuriiig evolution works developed a-policy on Regional Economic Blocs. Consultative meetings were held in five regions to seek stakeholders' views. A validation forum was later held in Nairobi and a final policy document developed which is awaiting Cabinet approval. The Ministry also undertook Comprehensive review of County Governments Act 2012 and Intergovernmental Relations Act 2012; During the period, five consultative workshops were held to seek stakeholders' input and four regional validation forums. Draft County Governments Amendment Bill 2019 and draft Intergovernmental Relations amendment bill 2019 were developed and forwarded to Cabinet before they are finally presented to Parliament. (f) Strengthening intergovernmental relations To strengthen inter-Governmental relations between -the two levels of Government and among - codnties, the diepartment strengtheied Tntergoverrimeital relationsthfough; Develipihent of an -Alternative. Dispute Resolution (ADR) regulation which will go a. long way Jn settling intergovernmental disputes outside the court rooms. xx orts and Financial Statements the year ended June 30, 2019 (g) Drought mitigation T h ini prmvided reief food and..non-food items ts-12 coiinties. namelygJ-urkana,Mrsabit Wajir, Tana River, Mandera, Isiolo, Garissa (pastoral area), Baringo (pastoral region in Tiaty), Sambuni (pastoral zone), Kitui (marginal mixed farming (MMF) livelihood zone), Makueni (MMF areas), Tharaka Nithi (MMF livelihood zone of Tharaka) which had had been classified in Phase 3. This means that households in these counties had moderate to large foQd consumption gap and above --' .- -r- -:- - ";- - rpL n b v usual acute malnutrition and were only marginally able to meet minimum food needs by depleting essential assets or employing crisis and emergency coping strategies. In March the Government released ksh602 million which was used in addressing food needs for all counties experiencing food security challenges. Eleven (11) counties, that is: West Pokot, Kajiado, Laikipia, Kilifi, Kwale, Embu (Mbeere), Narok, Nyeri (Kieni), Meru (Meru North), Taita Taveta and Lamu were classified in PIC Phase 2 and required livelihood support. In May, 2019, the Government released Ksh.300 million for procurement and distribution of relief food for the period May to June, 2019. The following relief food quantities were distributed in various sub counties in_ 2counties-in the.mogth pfuly1-2a1k 47j.64 bags L5Q kgbags)-ef maize,.28 320 bags-- (50-kg bags) of rice, 26,010 bags (50-kg bags) of beans and 3,460 (24x 1/21tr.) cartons of vegetable oil. I T Distribution -of relieffood- xxi MINISTRY OF DEVOLUTION AND ASAL - STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements - For the-year endeu 30,-2019 - C. E1VIERGING ISSTESU- The sub-sector's emerging issues include: * The Integration of County Governments into Regional Economic Blocs without clear policy/ legal framework; * Uncoordinated civic education and capacity building for Country Governments by different players; * Disputes between county Governments over common boundaries and shared resources; between counties and also with national Government. * Lack of harmony in fees and charges and double taxation by county Governments. * Improvement of intergovernmental relations challenges between the national Government and the county * Prolonged drought in most of the ASAL counties. D. CHALLENGES FACED DURING PROGRAMMES AND PROJECTS IMPLEMENTATION * Inadequate funding to the state department; * Inadequate counterpart funding for donor funded projects; * Insecurity, which makes some parts of the country inaccessible. * Delay in release of funds which hampers the execution of programs and activities. * Inadequate exchequer releases E. RECOMMENDED WAY FORWARD In view of the challenges and emerging issues, the State Department recommends the following measures to enhance delivery of quality service to the public and for effective implementation of the flagship projects and other Vision 2030 programs; - a) There is need to operationalize the Regional Economic Blocs (REBs) - b) Develop an inter-agency committee to coordinate civic education and public participation programmes c) ADR developed should be adopted to resolve intergovernmental conflicts before resorting to - judicial intervention - - *~~~~~~~~~ ~ ~ T - -- - - - - -- --- -- - - - -~~--xta---= IVLYI IR AAk A ARA " J V ' L J A A'' I I I A - Reports and Financial Statements For the year ended June 30, 2019 d) Adequate resources should be provided to strengthen capacities of county Governments to discharge their functions e) There is need to create linkages and build collaboration with stakeholders to create synergy especially in shared functions. f) There is need for timely release of resources for effective and efficient implementation of projects and programs. g) The county Governments should enhance collaboration with the national Government on drought mitigation and irrigation to ensure there is food throughout the year. h) Expansion of sub Sector Ceiling: It is recommended that the National Treasury considers expanding the sub sector ceiling to correspond with the increased mandates and to ensure provision of efficient and seamless service delivery that meets the expectation of Kenyans It is my responsibility to provide the required leadership in designing suitable plans and strategies that will contribute to high and sustainable socio- economic Development and enhanced service delivery at the County level. In that regard, I am pleased to submit the financial statements for the Year 2018/2019 for the State Department for Devolution as per Section 81 of the Public Finance and Management Act, 2012. Hon. Eugene Wamalwa, EGH CABINET SECRETARY xxiii MINISTRY OF DEVOLUTION AND ASAL - STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements For the year ended June 30, 2019 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 State Department for Devolution 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 ended on June 30, 2019. 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 entity; (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 Devolution 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's financial statements give a true and fair view of the state of entity's transactions during the financial year ended June 30, 2019, and of the entity's financial position as at that date. The Accounting Officer in charge of the State Department for Devolution further confirms the completeness of the accounting records maintained for the State Department, which have been relied upon in the preparation of the entity's financial statements as well as the adequacy of the systems of internal financial control. The Accounting Officer in charge of the State Department for Devolution confirms that the entity has complied fully with applicable Government Regulations and the terms of external financing covenants (where applicable), and that the entity'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 xxiv k xx-lq -X1q J r, ko- 0A xx p "j11)IL J IX A IVIj AN I1 "r m V"VUU I IUIN Reports and Financial Statements For the year ended June 30, 2019 Officer confirms that the entity'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 State Department's financial statements were approved and signed by the Accounting Officer on 30th September, 2019. C* Principal Secretary Principal Accounts Controller Name: Charles T. Sunkuli, CBS Name: CPA Lucy W. Kamau ICPAK Member Number: 8513 xxv MINISTRY OF DEVOLUTION AND ASAL - STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements For the year ended June 30, 2019 IV. REPORT OF THE INDEPENDENT AUDITORS ON THE STATE DEPARTMENT FOR DEVOLUTION xxvi REPUBLIC OF KENYA - HEADQUARTERS Telephone: +254-(20) 3214000Aie ARTERS E-mail: info@oagkenya.go.ke Anniversary Towers Website: www.oagkenya.go.ke Poro o8 eoo OFFICE OF THE AUDITOR-GENERAL P.O. Box 30084-00100 Enhancing Accountability NAIROBI REPORT OF THE AUDITOR-GENERAL ON STATE DEPARTMENT FOR DEVOLUTION FOR THE YEAR ENDED 30 JUNE, 2019 REPORT ON THE FINANCIAL STATEMENTS Qualified Opinion I have audited the accompanying financial statements of State Department for Devolution set out on pages 1 to 26, which comprise the statement of assets and liabilities as at 30 June, 2019, and the statement of receipts and payments, 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. 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 State Department for Devolution as at 30 June, 2019, 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. Use of Goods and Services 1.1 Printing and Advertising The statement of receipts and payments reflects a balance of Kshs.1,511,465,264 under use of goods and services which includes an amount of Kshs.2,321,300 relating to printing, advertising and information supplies and services. However, expenditures of Kshs.217,000 and Kshs.50,000 relating to domestic travel and staff welfare respectively, were wrongly classified under printing, advertising and information supplies and services leading to an overstatement of the expense. Further, the printing, advertising and information supplies and services expenditure includes a payment of Kshs.252,1 00 in respect of cancellation of tenders for an activity that was not included in the approved annual procurement plan for the year 2018/2019. Report of the Auditor-General on State Department for Devolution for the year ended 30 June, 2019 The purchase order for procurement of the cancellation of advertisement was dated 26 October, 2018 while the services had been procured and rendered in September, 2018. In addition, the State Department did not utilize the services of the Government Advertising Agency in breach of the Executive Office of the President Circular Ref. No. OP/CAB.58/4A dated 8 February, 2017 which provides that any officer found violating this requirement is liable to a surcharge of the amount spent besides other disciplinary action. Consequently, the propriety and accuracy of the expenditure of Kshs.2,321,300 incurred on printing, advertising and information and supplies services could not be confirmed. 1.2 Foreign Travel and Subsistence Allowance The statement of receipts and payments reflects a balance of Kshs.1,511,465,264 under use of goods and services which includes an amount of Kshs.3,409,006 relating to foreign travel and subsistence, out of which payments totalling Kshs.2,481,400 related to activities within the Country and were therefore, misclassified. Under the circumstances, the accuracy and validity of foreign travel and subsistence expenditure of Kshs.3,409,006 could not be confirmed. 1.3 Rental of Produced Assets As disclosed in Note 6 to the financial statements, the statement of receipts and payments reflects a balance of Kshs.1,511,465,264 under use of goods and services which includes an amount of Kshs.71,935,923 relating to rentals of produced assets. However, an examination of the account revealed that an amount of Kshs. 17,473,411 was charged to acquisition of assets leading to understatement of the expenditure and misclassification of the same. Further, the State Department for Devolution paid a total of Kshs.14,789,215 in respect of 20th floor offices at Teleposta Towers occupied by the National Consultative Coordination Committee (NCCC) that is not part of the State Department. Consequently, the accuracy and propriety of rental of produced assets expenditure of Kshs.71,953,923 could not be confirmed. 1.4 Specialized Materials and Services The statement of receipts and payments reflects an expenditure of Kshs.1,511,465,264 in respect of use of goods and services, out of which Kshs.6,192,400 related to purchase of specialized materials and services. However, expenditure totalling to Kshs.5,596,200 was not supported. The unsupported expenditure includes AlE amounting to Kshs.5,000,000 indicated as transfer of funds Report of the A editor-General on State Departmentfor Devolution for the year ended 30 June, 2019 2 to the State Department for Crops for onward transmission to Strategic Food Reserve (SFR). The amount was expensed upon transfer as no returns were availed from the State Department for Crops showing how the funds were utilized. As a result, it could not be confirmed that the funds were used for the desired purpose. Further, there was no confirmation of receipt of Kshs.5,000,000 from the State Department for Crops. 2. Account Receivables As disclosed in Note 12 to the financial statements, the statement of assets and liabilities reflects a balance of Kshs.22,083,520 under accounts receivables which includes an amount of Kshs.21,964,820 relating to district suspense. However, the breakdown of the district suspense was not availed for audit review. In addition, AlEs totalling Ksh.16,200,000 issued to various Counties more than two months before the year end, had not been surrendered. As such, the accuracy of the receivables balance of Kshs.22,964,820 as at 30 June, 2019 could not be confirmed. 3. Proceeds from Domestic and Foreign Grants - IDEAS (EU) Direct Payments i) European Union - Instruments for Devolution Advice and Support Project The statement of receipts and payments reflects proceeds from domestic and foreign grants totalling Kshs.938,102,713 which includes direct payments of Kshs.931,175,313 under IDEAS (EU). However, the donor (European Union) had made payments of Kshs.941,287,026 to 15 Counties which acknowledged receipt of the same and another amount of Kshs.38,653,540 was disbursed to the State Department for administrative purposes making a total of Kshs.979,922,566 disbursed during the year. The difference of Kshs.48,747,253 between the reported figure of Kshs.931,175,313 and the actual disbursement Kshs.979,922,566 has not been reconciled or explained. ii) Proceeds from Domestic and Foreign Grants - Grants Received from Multilateral Donors (International Organizations) - UNDP The statement of receipts and payments reflects proceeds from domestic and foreign borrowings amounting to Kshs.938,102,713 which includes Kshs.931,175,313 from the European Union (EU) and Kshs.6,927,400 from UNDP. However, an amount of Kshs.892,251,773 from the European Union has not been audited in line with the financing agreement between the European Union and the County Governments. Over 80% of the cash was unutilized and is still being held in the designated project accounts. In addition, the transfers to Counties in respect of the IDEAS Project have not been reported in the financial statements as well as the expenditure in respect of Kenya Symbiocity Project and the Administrative expenditure in relation to IDEAS Project. Report of the Auditor-General on State Department for Devolution for the year ended 30 June, 2019 3 4. Compensation of Employees As disclosed in Note 5 to the financial statements, the statement of receipts and payments reflects a balance of Kshs.247,437,832 under compensation of employees which includes an amount of Kshs.152,464,095 paid as basic salaries of permanent employees. However, the budgeted amount of basic salaries of permanent employees amounted to Kshs.146,619,509 resulting to unexplained and unsupported over expenditure of Kshs.5,844,586. In addition, examination of the twelve (12) months payroll data for the State Department for Devolution indicates that a total of Kshs.133,299,494.75 was paid as basic salaries to permanent employees while the statement of receipts and payment shows an amount of Kshs.152,464,095 resulting into an unexplained difference of Kshs.19,164,590.25 or 14.4%. No reconciliations have been provided for the difference. Further, the compensation of employees balance of Kshs.247,437,832 includes Kshs.94,973,737 being personnel allowances paid as part of salaries that further includes an unexplained adjustment of Kshs.4,956,093 re-classified from basic wages of temporary employees. Examination of documents revealed that during the financial year 2018/2019, the State Department for Devolution did not hire any casual workers. No documentary evidence has been provided to show the workers hired, paid and payment vouchers used. Without this information it has not been possible to confirm the accuracy and occurrence of the figure of Kshs.4,956,093. Under the circumstances, the accuracy and completeness of the expenditure in respect of compensation of employees of Kshs.247,437,832 could not be ascertained. 5. Acquisition of Assets The statement of receipts and payments reflects a balance of Kshs.1,428,194,349 under acquisition of assets which includes purchase of strategic stocks and commodities of Kshs.1,419,479,759 and purchase of certified seeds, breeding stocks and live animals worth Kshs.5,198,310. However, a breakdown of the items procured, the quantities, values, and details of where each of the stocks were received including the acknowledgement of receipt by the various stores together with details showing to whom and when the commodities were issued have not been availed for audit verification. Consequently, the accuracy and propriety of acquisition of assets payments totalling Kshs.1,428,194,349 could not be confirmed. 6. Other Grants and Transfers As disclosed in Note 8 to the financial statements, the statement of receipts and payments reflects a balance of Kshs.808,216,937 in relation to other grants and transfers in respect of emergency relief and refugee assistance. Included in this amount is Kshs.1,479,210 incurred on printing and stationeries wrongly charged to this account, overstating the expenditure on other grants and transfers. In addition, the documentation for distribution of the relief commodities valued at Report of the Auditor-General on State Department for Devolution for the year ended 30 June, 2019 4 Kshs.808,216,937 to beneficiaries, and the basis of selection of beneficiaries were not availed for audit examination. Consequently, the accuracy and completeness of other grants and transfer of Kshs.808,216,937 could not be confirmed. 7. Grants and Transfers to Other Government Entities The statement of receipts and payments reflects a balance of Kshs.38,823,570,187 in respect of transfers to other Government units which includes an amount of Kshs.4,000,000,000 that was disbursement by The National Treasury directly to Counties under the Kenya Devolution Support Programme (KDSP). However, there were no confirmations for these receipts by the respective Counties and therefore, it was not possible to confirm whether the funds were received by the Counties. 8. Variance between Financial Statements and IFMIS Ledger The figures reported in the financial statements do not tally with the figures in the IFMIS statement as tabulated below: Amounts per Amounts Per Details Financial Statements IFMIS Reports Difference (Kshs.) (Kshs.) (Kshs.) Financial Assets 75,860,088 8,214,863,419 (8,139,003,331) Financial Liabilities 52,658,544 (567,673,381) 620,331,925 Opening Balances 2,034,746 (567,673,381) 569,708,127 The differences between the two sets of records has not been explained or reconciled. The audit was conducted in accordance with International Standards of Supreme Audit Institutions (ISSAls). I am independent of the State Department for Devolution 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. Report of the Auditor-General on State Department for Devolution for the year ended 30 June, 2019 5 Other Matter 1. Pending Bills Note 17.1 and Note 17.2 to the financial statements reflect pending bills totalling Kshs.6,735,297,709 comprised of pending accounts payables of Kshs.3,467,119,693 and other pending payables of Kshs.3,268,178,016 respectively. Management has not provided an explanation for non-payment of the pending bills. Failure to settle bills during the year to which they relate distorts the financial statements for the year and adversely affects the provisions of the subsequent year to which they have to be charged. 2. Unresolved Prior Year Audit Issues Several audit issues reported in the Auditor-General's report for the financial year ended 30 June, 2018 remained unresolved as at 30 June, 2019. These issues are captured under progress on follow up of auditor's recommendations. REPORT ON LAWFULNESS AND EFFECTIVENESS IN USE OF PUBLIC RESOURCES Conclusion As required by Article 229(6) of the Constitution, based on the audit procedures performed, I confirm that, nothing has come to my attention to cause me to believe that public resources have not been applied lawfully and in an effective way. Basis for Conclusion 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. Report of the Auditor-General on State Department for Devolution for the year ended 30 June, 2019 6 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 effective 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 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. In preparing the financial statements, Management is responsible for assessing the 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 dissolve the State Department or 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 money is applied in an effective manner. Those charged with governance are responsible for overseeing the financial reporting process, reviewing the effectiveness of how the entity monitors compliance with relevant legislative and regulatory requirements, ensuring that effective processes and systems are in place to address key roles and responsibilities in relation to governance and risk management, and ensuring the adequacy and effectiveness of the control environment. Auditor-General's Responsibilities for the Audit The audit objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion in accordance with the provisions of Section 48 of the Public Audit Act, 2015 and submit the audit report in compliance with Article 229(7) of the Constitution. Reasonable assurance is a high Report of the Auditor-General on State Department for Devolution for the year ended 30 June, 2019 7 level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAls will always detect a material misstatement and weakness when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. In addition to the audit of the financial statements, a compliance review is planned and performed to express a conclusion with limited assurance as to whether, in all material respects, the activities, financial transactions and information reflected in the financial statements are in compliance with the authorities that govern them in accordance with the provisions of Article 229(6) of the Constitution and submit the audit report in compliance with Article 229(7) of the Constitution. The nature, timing and extent of the compliance work is limited compared to that designed to express an opinion with reasonable assurance on the financial statements. Further, in planning and performing the audit of the financial statements and review of compliance, I consider internal control in order to give an assurance on the effectiveness of internal controls, risk management and governance processes and systems in accordance with the provisions of Section 7(1)(a) of the Public Audit Act, 2015 and submit the audit report in compliance with Article 229(7) of the Constitution. My consideration of the internal control would not necessarily disclose all matters in the internal control that might be material weaknesses under the 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 financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Because of its inherent limitations, internal control may not prevent or detect misstatements and instances of 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. Report of the Auditor-General on State Department for Devolution for the year ended 30 June, 2019 8 * 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 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 the financial information and business activities of the State Department 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 12 January, 2021 Report of the Auditor-General on State Department for Devolution for the year ended 30 June, 2019 9 ペど－－し－J--%％八ーペーj-. 内ーダー 凡を＿－、そ＿、＿を＿又、＿,＿をy._＿へ、与＿を．。を .1-1-- -- -- , --- ---- --- Reports and Financial Statements For the year ended June 30, 2019 V. STATEMENT OF RECEIPTS AND PAYMENTS Note 201,S/2019 2017-2018 Kshs Kshs RECEIPTS Proceeds from Domestic and Foreign Grants 1 938,102,713 48,819,253 Exchequer releases 2 41,902,912,679 5,246,385,510 Proceeds from sale of Assets 3 407,200 TOTAL RECEIPTS 42,841,015,392 5,295,611,963 .PAYMENTS Compensation of Employees 5-- 247,437,832 165,449,89 Use of goods and services 6 1,511,465,264 523,339,874 Transfers to Other Government Units 7 38,823,570,187 4,604,371,258 Other grants nd transfers 8 808,216,93 7 Social Security Benefits 9 - 3,906,579 Acquisition of Assets 10 1,428,194,349 - -TOTALPAYMENTS 42,818,884,569 5,297,067,608 SURPLUS/DEFICIT 22,130,823 563,453 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The. entity financial statements were approved on3 Oth September, 2019 and signed. by: Principal Secretary Principal Accounts Controller Name: Charles T. Sunkuli, CBS Name: CPA Lucy W. Kamau ICPAK Member Number: 8513 MINISTRY OF DEVOLUTION AND ASAL - STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements For the year ended June 30, 2019 VI. STATEMENT OF ASSETS AND LIABILITIES Note 2018-2019 2017-2018 Kshs Kshs FINANCIAL ASSETS Cash and Cash Equivalents Bank Balances 11A 52,735,170 34,050,501 Cash Balances 1IB 1,041,398 847,771 Total Cash And Cash Equivalents 53,776,568 34,898,272 Accounts Receivables - Outstanding Imprest and Advances 12 22,083,520 663,520 TOTAL FINANCIAL ASSETS 75,860,088 35,561,792 LESS: FINANCIAL LIABILITIES Accounts Payables - Deposits 13 52,658,544 33,527,046 NET FINANCIAL ASSETS 23,201,544 2,034,746 REPRESENTED BY Fund balance b/fwd 14 2,034,746 39,459,029 Prior year adjustments 15 (964,026) (37,987,738) Surplus/Defict for the year 22,130,823 563,453 NET FINANCIAL POSSITION 23,201,543 2,034,744 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The entity financial statements were approved on30th September, 2019and signed by: Principal Secretary Principal Accounts Controller Name: Charles T. Sunkuli, CBS Name: CPA Lucy W. Kamau ICPAK Member Number: 8513 2 Reports and Financial Statements For the year ended June 30, 2019 VII. STATEMENT OF CASH FLOWS --- ---- -- --2018-2019 -2017 -20181 Kshs Kshs NOTES Receipts for operating income Proceeds from Domestic and Foreign Grants 1 938,102,713 48,819,253 Transfers from National Treasury 2 41,902,912,679 5,246,385,510 42,841,015,392 5,295,204,763 Payments for operating expenses Compensation of Employees 5 247,437,832 165,449,897 Use of goods and services 6 1,511,465,264 521,320,776 Transfers to Other Government Units 7 38,823,570,187 4,604,371,258 Other grants and transfers 8 808,216,937 - Social Security Benefits 9 - 3,906,579 41,390,690,220 5,295,048,510 Adjusted for: Chan.aes in receivables 12 (21,420,000) 1,206,704 Changes in payables 13 19,131,498 (5,679,571) Adjustments during the year 15 (964,026) (37,987,738) Net cashflow from operating activities 1,447,072,644 (42,304,352) CASHFLOW FROM INVESTING ACTIVITIES Proceeds from Sale of Assets 407,200 Acquisition of Assets 10 (1,428,194,349) - Net cash flows from Investing Activities (1,428,194,349) 407,200 NET INCREASE IN CASH AND CASH EQUIVALENT 18,878,295 41,897,152 Cash and cash equivalent at BEGINNING Of the year 34,898,272 76,795,422 Cash and cash equivalent at END of the year 53,776,567 34,898,270 The accounting policies and explanatory notes to these financial statements form an integral part of the financia statements. The entity financial statements were approved on 30th September, 2019and signed by: Principal Secretary Principal Accounts Controller Name: Charles T. Sunkuli, CBS Name: CPA Lucy W. Kamau ICPAK Member Number: 8513 3 Г - ' о о � о о о о о � -� �- •� с� 00 О� � fT � О� G1 б� � л +- vy ®1 .✓ ;� д- -� с� ' � r � L � � � � _ �..? 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'г-� V� �.. I �r м �t . .. � Ei � г� ° U � � � � � . � i�. и й 'Cf r..� � � �°� W � „^�, •� 4'' � и_ V �.ч N L�" ... a�i о С--� � � `� � � •'� � ° • � � w са W г' х гл о� `� � й��, о � О � I "` у� ',� � •.+"'. '"� .ь+ и Г/� � s м А о о � --� г� � � �• � .�-, � � а� р +� ° �' �" '� ^'" ° � � � � � Г� � '� °' � � � s� `� � � � о О �б � •с� �- � � N N � � � � у ^" f� � � � у `'-' ^ .° у г0� � � а � �' � А � �' � гд� -� .U' � о � � � � � � '""' °' � .д N � м � � � о о � а� � � � �, Г�, � '.� ° Е-, а� � � � � � � а� � � � � � :с е� ° . ^ д е� �к ... � ° о .� s у � � �� ° U а. � s. д� с� �� � s� �' � � ° �°. � °а-'' пt � а°. i ° �: � � `° а�°i � �.�,�. а �. w�� с� z w� wa � w�� �7 ,� � а �� � � STATE DEPARTMENT OFDEVOLUTION Reports and Financial Statements For the year ended June 30, 2019 XII. SIGNIFICANT ACCOUNTING POLICIES 1. Statement of Compliance and Basis of Preparation The financial statements have been prepared in accordance with Cash-basis International Public Sector Accounting Standards (IPSAS) as prescribed by the Public Sector Accounting Standards Board (PSASB) and set out in the accounting policy note below. This cash basis of accounting has been supplemented with accounting for; a) receivables that include imprests and salary advances and b) payables that include deposits and retentions. The financial statements comply with and conform to the form of presentation prescribed by the PSASB. The accounting policies adopted have been consistently applied to all the years presented. 2. Reporting Entity The financial statements are for the State Department for Devolution. The financial statements encompass the state department as specified under section 81 of the PFM Act 2012 and also comprise of the following development projects implemented by the entity: i) Kenya Devolution Support Prograrn(KDSP) 3. Reporting Currency The financial statements are presented in Kenya Shillings (KShs), which is the functional and reporting currency of the Government and all values are rounded to the nearest Kenya Shilling. 4. Significant Accounting Policies The accounting policies set out in this section have been consistently applied by the state department for all the years presented. a) Recognition of Receipts The state department recognises all receipts from the various sources when the event occurs and the related cash has actually been received by the Entity. 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 entity. 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 entity or by the beneficiary. 3 1 A it11 JuirK1iviI1IN 1 ur E 1IVLU I IIN Reports and Financial Statements For the year ended June 30, 2019 SIGNIFICANT ACCOUNTING POLICIES 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 criterion is applied for loans received in the form of a direct payment. During the year ended 30th June 2019, 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 recognized in the financial statements the time associated cash is received. b) Recognition of payments The state department recognises all payments when the event occurs and the related cash has actually been paid out by the state department. Compensation of Employees Salaries and wages, allowances, statutory contribution for employees are recognized in the period when the compensation is paid. Use 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. Repayment of Borrowing (Principal Amount) The repayment of principal amount of borrowing is recognized as payment in the period in which the repayment is made. Acquisition of Fixed Assets The payment on acquisition of property plant and equipment items is not capitalized. The cost of acquisition and proceeds from disposal of these items are treated as payments and receipts items respectively. Where an asset is acquired in a non-exchange transaction for nil or nominal consideration and the fair value of the asset can be reliably established, a contra transaction is recorded as receipt and as a payment. A fixed asset register is maintained by each public entity and a summary provided for purposes of consolidation. This summary is disclosed as an annexure to the financial statements. 5. In-kind contributions In-kind contributions are donations that are made to the state department in the form of actual goods and/or services rather than in money or cash terms. 9 STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements For the year ended June 30, 2019 SIGNIFICANT ACCOUNTING POLICIES These donations may include vehicles, equipment or personnel services. Where the financial value received for in-kind contributions can be reliably determined, the state department includes such value in the statement of receipts and payments both as receipts and as payments in equal and opposite amounts; otherwise, the contribution is not recorded. In the year under review the ministry had no such contributions. 6. Third Party Payments Included in the receipts and payments, are payments made on its behalf to third parties in form of loans and grants. These payments do not constitute cash receipts and payments and are disclosed in the payment to third parties in the statement of receipts and payments as proceeds from foreign borrowings. 7. Cash and Cash Equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call and highly liquid investments with an original maturity of three months or less, which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. Bank account balances include amounts held at the Central Bank of Kenya and at various commercial banks at the end of the financial year. Restriction on Cash Restricted cash represents amounts that are limited/restricted from being used to settle a liability for at least twelve months after the reporting period. This cash is limited for direct use as required by stipulation. Amounts maintained in deposit bank accounts are restricted for use in refunding third party deposits. As at 30th June 2019, this amounted to 24,359,73 compared to Kshs24,430,731 in prior period as indicated on note 11 A. There were no other restrictions on cash during the year. 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.in the year under review these funds include funds transferred to sub counties with respect to relief food distribution, amounting to kshs 21,420,000. 10 S1ATE DEFARTIVIENT O DEVOLUTION Reports and Financial Statements For the year ended June 30, 2019 SIGNIFICANT ACCOUNTING POLICIES 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 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 as receipts and payments), the same accounts classification basis, and for the same period as the financial statements. The original budget was approved by Parliament on June 2018 for the period 1st July 2018 to 30th June 2019 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-entity 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. 13. Subsequent Events There have been no events subsequent to the financial year end with a significant impact on the financial statements for the year ended 30th June 2019. 14. Errors Material prior period errors shall be corrected retrospectively in the first set of financial statements authorized for issue after their discovery by: i. restating the comparative amounts for prior period(s) presented in which the error occurred; or ii. If the error occurred before the earliest prior period presented, restating the opening balances of assets, liabilities and net assets/equity for the earliest prior period presented. During the year, errors that have been corrected are disclosed under note 15 explaining the nature and amounts. 15. Related Party Transactions Related party relationships are a normal feature of commerce. Specific information with regards to related party transactions is included in the disclosure notes. 11 STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements For the year ended June 30, 2019 XIII. NOTES TO THE FINANCIAL STATEMENTS 1. PROCEEDS FROM DOMESTIC AND FOREIGN GRANTS Date Indicate Amount Name of Donor whether it was a in foreign received direct payment currency 2018-201 2017-2018 1 Kshs Kshs Grants Received from Bilateral Donors (Foreign Governments) IDEAS(EU) Direct Payments 9 _____________________ j- 931,175,313 48,819,253 Grants Received from Multilateral Donors (International Organizations) UNDP Direct Payments 6,927,400 - TOTAL 938,102,713 48,819,253 IDEAS program is funded by the EU and supports local economic development projects in 16 counties. The funds are transmitted to the counties direct from the donor. The initial budget for AIA for the department was kshsl.223B,but in the supplementary estimates it was reduced by kshs1.030B.this resulted to over collection of AIA of 760,906,550. UNDP isprogram that supports devolution and it incurs expenditure directly on behalf of the ministry. 2. EXCHEQUER RELEASES Description 2018-2019 2017-2018 SKshs Ks Total Exchequer Releases for quarter 1 1,634,102,279 213,836,965 Total Exchequer Releases for quarter 2 6,685,491,100 291,688,737 Total Exchequer Releases for quarter 3 12,455,890,200 319,940,000 Total Exchequer Releases for quarter 4 21,127,429,100 4,420,919,808 Total 41,902,912,679 5,246,385,510 The budgeted exchequer was kshs 44,726,831,697; however, what was received was kshs 41,902,912,679. this was a release of 94%. The difference of 6% was as a result of KDSP level 1 of kshs 2. 1B was not funded and other operational overheads for the ministry. 12 STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements For the year ended June 30, 2019 3. PROCEEDS FROM SALE OF ASSETS Description 2018-2019 2017-2018 Kshs Kshs Receipts from the Sale of Vehicles and Transport Equipment - 407,200 Total - 407,200 13 STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements For the year ended June 30, 2019 NOTES TO THE FINANCIAL STATEMENTS(Continued) 5. COMPENSATION OF EMPLOYEES ____ ___ ___ ___ ___ ___ ___ ___ ___ ___ ___2018-2019 , 2417-2018 Kshs Kshs Basic salaries of permanent employees 152,464,095 96,460,141 Personal allowances paid as part of salary 94,973,737 68,989,756 Basic wages of temporary employees Total 247,437,832 165,449,897 6. USE OF GOODS AND SERVICES ___ ___ ___ __ ___ ___ ___ __ ___ ___ ___ __2018-2019 2017-2018 __ __ __ __ __ _ __ __ __ __ __ _ __ __ __ __ __ _Kshs Kshs Utilities, supplies and services 230,000 - Communication, supplies and services 5,403,010 1,616,147 Domestic travel and subsistence 51,982,897 14,467,846 Foreign travel and subsistence 3,409,006 365,706 Printing, advertising and information supplies & services 2,321,300 499,730 Rentals of produced assets 71,935,923 60,447,266 Training expenses 10,321,555 1,817,031 Hospitality supplies and services 74,350,739 25,538,372 Specialized materials and services 6,192,400 612,542 Office and general supplies and services 42,161,730 1,949,614 Fuel oil and lubricants 6,474,742 4,677,815 Other operating expenses 1,224,027,486 405,269,854 Routine maintenance - vehicles and other transport equipment 9,517,758 3,494,100 Routine maintenance - other assets 3,136,718 564,753 Total 1,511,465,264 521,320,776 The increase in use of goods was as a result of additional mandates to handle relief and rehabilitation under executive order no I of 2018. 14 STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements For the year ended June 30, 2019 NOTES TO THE FINANCIAL STATEMENTS (Continued) 7. GRANTS AND TRANSFERS TO OTHER GOVERNMENT ENTITIES Description 2018-2019 2017-2018 Kshs Kshs Current grants to Government agencies and other levels of Government 545,860,000 457,552,000 Capital grants to Government agencies and other levels of Government 33,343,462,000 4,098,000,005 Other capital grants and transfers 4,934,248,187 48,819,253 TOTAL 38,823,570,187 4,604,371,258 The above transfers were made to the following self-reporting entities in the year: Development Total 2018 Description Recurrent 2019 2017-2018 Kshs Kshs Kshs Kshs Transfers to SAGAs and SCs Council of Governors 100,940,000 57,300,000 158,240,000 107,000,000 IGRTC 444,920,000 - 444,920,000 350,552,000 NG -CDF - 33,286,162,000 33,286,162,000 - Transfers to County Governments Transfers to Counties under KDSP - 4,000,000,000 4,000,000,000 4,000,000,000 Transfers to Counties under IDEAS - 931,175,313 931,175,313 48,819,253 Transfers to Projects- GoK counterpart funding MTAP 3,072,874 3,072,874 - TOTAL 545,860,000 38,277,710,187 38,823,570,187 4,604,371,258 We have confirmed these amounts with the recipient entities and attached these confirmations as an Appendix to this financial statement (see annex 8) 15 STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements For the year ended June 30, 2019 NOTES TO THE FINANCIAL STATEMENTS (Continued) 8. OTHER GRANTS AND OTHER PAYMENTS Explanation 2018-2019 2017-2018 Kshs Kshs Emergency relief and refugee assistance 808,216,937 - Total 808,216,937 - The payments for relief relates to payments made for purchase of food and other non-food items to support the citizens affected by drought and other disasters. 9. SOCIAL SECURITY BENEFITS Explanation 2018-2019 2017-2018 Kshs Kshs Government pension and retirement benefits 3,906,579 T otal -3,906,5791 10. ACQUISITION OF ASSETS -Non-Fi-nanc _ial _A___s sets 20 18-2019 2017-2018 Kshs Kshs Refurbishment of buildings 2,574,200 Purchase of household furniture and institutional equipment 30,000 Purchase of office furniture and general equipment 912,080 Purchase of certified seeds, breeding stock and live animals 5,198,310 - Acquisition of strategic stocks and commodities 1,419,479,759 Total 1,428,194,349 The acquisition of non-financial assets includesmoney received under Strategic Food Reserve (SFR). The SFR was later moved to State Department for Crop Development (SDCD) under Executive Order No. 2 of 2018 (see extract) thus the funds were transferred to SDCD. Out of these fundsan amount of 1,424,678,069,572 were for purchases of certified seeds and acquisition of strategic stocks as indicated above which are consumables and not fixed assets. 16 Reports and Financial Statements For the year ended June 30, 2019 NOTES TO THE FINANCIAL STATEMENTS (Continued) 11. A: Bank Accounts Naeo ak con No. & currency Crec-2018-20191 2017-2018 Kshs Kshs Recurrent 1000209828 KShs Recurrent 24,023 83,119 Development 1000209763 KShs Development 52,603 33,136 Deposit 1000212616 KShs Deposit 24,359,732 24,430,731 IDEAS KShs project 28,298,812 9,503,515 Total 52,735,170 34,050,501 10.B: CASH IN HAND 2018-2019 2017-2018 Kshs Kshs Cash in Hand - Held in domestic currency 1,041,398 847,771 Cash in Hand - Held in foreign currency - - Total 1,041,398 847,771 Cash in hand should also be analyzed as follows: 2018-2019 2017-2018 Kshs Kshs Headquarter, State Department for Devolution, Cash office 1,041,398 847,771 Total - 847,771 17 STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements For the year ended June 30, 2019 NOTES TO THE FINANCIAL STATEMENTS (Continued) 12. ACCOUNTS RECEIVABLE - OUTSTANDING IMPRESTS Description 2018-2019 2017-2018 Kshs Kshs GovernmentImprest 118,700 118,700 District suspense 21,964,820 544,820 Clearance accounts - - Total 22,083,520 663,520 13. ACCOUNTS PAYABLE Description 2018-2019T 201 7-201 8 Kshs Kshs IDEAS 28,298,812 9,503,515 Deposits 24,359,732 24,023,531 Total 52,658,544 33,527,046 The IDEAS payable is money held in project bank account, which belongs to the IDEAS project. The deposits consist of funds from former projects of ministry local Government as retention fees. 14. FUND BALANCE BROUGHT FORWARD Description 2018-2019 2017-2018 Kshs Kshs Bank accounts 34,050,501 75,987,651 Cash in hand 847,771 807,771 Accounts Receivables-outstanding imprest 663,520 1,870,224 Accounts Payables-deposits 33,527,046) (39,206,617) Total 2,034,746 39,459,029 18 Reports and Financial Statements For the year ended June 30, 2019 15. PRIOR YEAR ADJUSTMENTS Description of the error 2018-2019 2017-2018 Kshs Kshs Adjustments on receivables- outstanding imprest (847,771) (1,206,704) Transfer to exchequer/treasury (116,255) (36,781,034) (964,026) (37,987,738) The amounts for prior year adjustments consists bank balances and cash balances brought forward but were surrendered to the exchequer as balances from previous period. 19 STATE DEPARTMENT OF DEVOLUTION Reports and Financial Statements For the year ended June 30, 2019 16. 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 Devolution * Key management personnel that include the Cabinet Secretaries and Accounting Officers * Other Ministries Departments and Agencies and Development Projects; o County Governments; and * State Corporations and Semi-Autonomous Government Agencies. Related party transactions: 1 2018-2019 2017-2018 Kshs Kshs Key Management Compensation-CS,CAS,PS 34,143,988 20,550,752 Transfers to related parties Transfers to IGRTC,CDF and COG 33,889,322,000 457,552,000 Transfers to County Govemments-KDSP 4,000,000,000 4,146,819,258 Transfer to MTAP and IDEAS 934,248,187 0 Transfer to State Dept. for Crop Development 1,533,966,822 0 Total Transfers to related parties 40,357,537,009 4,604,371,258 Transfers from related parties Transfers from the Exchequer 41,902,912,679 5,246,385,510 Total Transfers from related parties 41,902,912,679 5,246,385,510 20 STATE DEPARTMENT OF DE VOL UTION Reports and Financial Statements For the year ended June 30, 2019 17. OTHER IMPORTANT DISCLOSURES 17.1: PENDING ACCOUNTS PAYABLE (See Annex 1) Balance bif Additions for Paid during the Balance c/f _______________FY 201 7/2018 the periodf year FY 2018/2019 Description Kshs I О д а � � С N а Ш 3 ш .� ш а ш `т а ш n С Ф N � И о L С Т �, Ё т °° т о ,,.г� " о .О . 'О �р о ,�.�.6 ш 3 > о И Q _ш о � - °� �ы � ш nQ. " � . . . . � � /э . ' 1- а . � ¢ . . о � . � ".b ' . . . . . . . - . . . . с л ' . о � аа N6TE9 T6 Nt FINAWIAL 9TATEMENT9 Entity: 1032-State Department for Devolution Current Period! JUL-18 To JUN-19 C . ompare With t JUL-1 7 To JUN-18 1 Tax Receipts Wfii D696ri0fl6fi lt6ffi,C6dd Current Pdribd Pr6166s" 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 0.00 Taxes on Goods and Services 1140000 0.00 0.00 Taxes on International Trade and Transactions 1150000 0.00 Other Taxes (not elsewhere classified) 1160000 0.00 0.00 10TAIL 1 qi991 2 Social Security Contribution ltbffi 06 0iliti6ri iffii, c6db 06r dfit P6fi6d P?6AdU§ Peirl6d 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 0:06 Welfare Schemes OTA 1-1 9.qp I 3 Proceeds from Domestic and Foreign Grants I,wiffi De d?iotiafi K66 Cdd6 Ciuff6fit Pbri6d Pir 4ibU'' Period. Kshs Kshs Grants from Foreign Governments 1310000 0.00 0.00 Grants from International Organisations 1320000 178,288,518.00 48,819,253.00 TOTAL 4 Exchequer releases Iterii D66cri'liti6h Re "6dd 06irefit PerH6d Pr6vi6'69 P&16d Kshs Kshs Exchequer Releases/ Provisioning Account 9910201 41,902,912,679.00 5,246,385,507.00 TO 00 - _TA 5 Transfers from Other Government Entities Iteiij D6sbriofibin it'diii Cddb Cbri6ht P6eibd Pi6iibtj Pdki6d 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 units To 9-90 F 6 Proceeds from Domestic Borrowings ltdffi D69dilotibfi lt6ffi C6d6 Cbrirdiii P6ri6d PF&Idii§ P&Idd 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 5110400 0.00 0.00 Borrowing from Other Domestic Creditors 5110500 0.00 0.00 TOTAL I 1 0.00 1 900 7 Proceeds from Foreign Borrowings Printed on: 09-JAN-2020 10:51 Printed by: Page 1 of 7 Iteff Df6criotion ft66Udd Ctifeifit P&H6d -P~ifus Peiod Kshs Kshs Foreign Borrowings - Drawdowns through Exchequer 5120100 0.00 0.00 Foreign Borrowing-Direct Payments 5120200 0.00 0.00 Foreign Currency and Foreign Deposits 5120300 0.00 0.00 Other Foreign Accounts Payable 5120400 0.00 0.00 TOT4L I_____ 0.0 0.009;g 8 Proceeds from Sales of Assets Itbi Desriptiin Itbin 06eed CUieiit Period P1evidO Pbiod Kshs Kshs Receipts from the Sale of Buildings - Paid to 3510100 0.00 0.00 Exchequer Receipts from the Sale of Buildings 3510200 0.00 0.00 Receipts from sale of other st 3510300 0.00 0.00 Receipts from sale of other st 3510400 0.00 0.00 Receipts from the Sale of Vehicles and Transport 3510500 0.00 0.00 Equipment - Paid to Exchequer Receipts from the Sale of Vehicles and Transport 3510600 0.00 0.00 Equipment Receipts from the Sale of Plant Machinery and 3510700 0.00 0.00 Equipment - Paid to Exchequer Receipts from the Sale Plant Machinery and 3510800 0.00 0.00 Equipment Receipts from Sale of Certified Seeds and Breeding 3510900 0.00 0.00 Stock - Paid to Exchequer Receipts from Sale of Certified Seeds and Breeding 3511000 0.00 0.00 Stock Receipts from the Sale of Strategic Reserves Stocks 3520100 0.00 0.00 Receipts from the Sale of Other Inventories, Stocks, 3520200 0.00 0.00 and Commodities Receipts from the Sale of Inventories, Stocks and 3520300 0.00 0.00 Commodities Receipts from the Sale of Land 3540100 0.00 0.00 Receipts from the Sale of Other Naturally Occurring 3540200 0.00 0.00 Non-Produced Assets Receipts from the Sale of Intangible Non-Produced 3540300 0.00 0.00 Assets Receipts from the Sale of Non-Produced Assets 3540400 0.00 0.00 Collected as AIA Repayments from Loans to Government Agencies and 4510100 0.00 0.00 Other Levels of Government Loans to Non-Financial Public Enterprises 4510200 0.00 0.00 Loans to Financial Institutions 4510300 0.00 0.00 Repayments from Domestic Loans to Individuals and 4510400 0.00 0.00 Households Repayments from lending to Foreign Govts. 4520100 0.00 0.00 Repayments from lending to International Orgns. 4520200 0.00 0.00 Repayments from lending to Foreign Non - Financial 4520300 0.00 0.00 Enterps. & Financial Instns. Repayments from Other Foreign Lending 4520400 0.00 0.00 Sales and Disposals of Equity Holdings in Domestic 4530100 0.00 0.00 Public Non - Financial Enterprises Sales and Disposals of Equity Holdings in Domestic 4530200 0.00 0.00 Public Financial Institutions Sales and Disposals of Other Equity Holdings 4530300 0.00 0.00 Sales and Disposals of Equity Holdings in Foreign 4530400 0.00 0.00 Financial Instns. and Domestic Financial Instns. operating abroad Sales and Disposals of Equity Holdings in Foreign 4530500 0.00 0.00 Enterps. Financial Instns. and Domestic Financial Instns. operating abroad Redemption/ Disposal of Other Financial Assets 4530600 0.00 0.00 Refund of Bonds paid as Deposits for Guarantees 4530700 0.00 0.00 *.00 1 0.00 TPTA I___ 9 Reimbursements and Refunds iti Desriptioi ifdii Code Cbiunt P ei6d Pi6i'66f9 P1idd Kshs Kshs Refund from World Food Programme (WFP) 4540101 0.00 0.00 Reimbursement of Audit Fees 4540102 0.00 0.00 Reimbursement on Messing Charges (UNICEF) 4540103 0.00 0.00 Reimbursement from World Bank - ECD 4540104 0.00 0.00 Reimbursement from Individuals and Private 4540105 0.00 0.00 Organizations _ Printed on: 09-JAN-2020 10:51 Printed by: Page 2 of 7 lien De66ripti6h ft6hi C66de Cuifrenft Pbri6d PreVious§ Pei6d 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 1 1____ 9.09 0.9 10 Returns of Equity Holdings iteifi Descripti6i Itim Code COfriit Peiod PreVious Peri6d Kshs Kshs Returns of Equity Holdings 4550000 0.00 0.00 Returns of Equity Holdings 4610000 0.00 0.00 TOTAL. ___99_ _____Q9___ 11 Other Receipts It6ff.besibirioti6h It6a Code Curent Period PNIViU P&ri6d 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 International 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 Council'S Natural Resources Exploitation 1530300 0.00 0.00 Sales Of Council Assets 1530400 0.00 0.00 Lease / Rental Of Council'S Infrastructure Assets 1530500 0.00 0.00 Other Miscellaneous Revenues 1530600 0.00 0.00 Other Miscellaneous Revenues 1540100 0.00 1,000.00 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: 09-JAN-2020 10:51 Printed by: Page 3 of 7 Iehi Desciptioh Ifm o6i6 CiiF6fit Pei6d Previou. Pi6d Public Health Facilities Operations 1580200 0.00 0.00 Environment & Conservancy Administration 1580300 0.00 0.00 Slaughter Houses Administration 1580400 0.00 0.00 Water Supply Administration 1580500 0.00 0.00 Sewerage Administration 1580600 0.00 0.00 Other Health & Sanitation Revenues 1580700 0.00 0.00 Technical Services Fees 1590100 0.00 0.00 External Services Fees 1590200 0.00 0.00 1930100 0.00 0.00 System Required Revenue A/cs 1990100 0.00 0.00 TPTAL ____ _0100 lt0oo.00 12 Compensation of Employees Itebii Des6fijitiori Item ode CUdrent Pri6d PrevioUs Period. Kshs Kshs Basic Salaries - Permanent Employees 2110100 152,464,094.75 96,460,140.80 Basic Wages - Temporary Employees 2110200 0.00 0.00 Personal Allowances paid as part of Salary 2110300 94,973,737.10 68,989,756.30 Personal Allowances paid as Reimbursements 2110400 0.00 0.00 Personal Allowances provided in Kind 2110500 0.00 0.00 Employer Contributions to Compulsory National Social 2120100 0.00 0.00 Security Schemes Employer Contributions to Compulsory Health 2120200 0.00 0.00 Insurance Schemes USE OF GOODS AND SERVICES 2120300 0.00 0.00 TOTAL 159.57?i 13 Use of goods and Services Iteri Desri0iiofi Iten Code CUirreiit Pefidd Peiioui Peridd Kshs Kshs Utilities, Supplies and Services 2210100 230,000.00 0.00 Communication, Supplies and Services 2210200 5,403,010.25 1,616,147.00 Domestic Travel and Subsistence, and Other 2210300 52,671,896.50 14,467,845.60 Transportation Costs Foreign Travel and Subsistence, and other 2210400 3,087,006.00 365,706.00 transportation costs Printing , Advertising and Information Supplies and 2210500 1,954,300.00 499,730.25 Services Rentals of Produced Assets 2210600 71,935,923.00 60,447,266.10 Training Expenses 2210700 10,321,555.00 1,817,030.90 Hospitality Supplies and Servi 2210800 74,350,739.00 25,538,372.15 Insurance Costs 2210900 0.00 0.00 Specialised Materials and Supp 2211000 6,192,400.00 612,542.00 Office and General Supplies and Services . 2211100 43,640,940.00 1,949,614.00 Fuel Oil and Lubricants 2211200 6,474,742.00 4,677,814.50 Other Operating Expenses 2211300 1,225,173,841.00 407,288,953.55 Routine Maintenance - Vehicles 2220100 9,517,757.80 3,494,099.80 Routine Maintenance - Other Assets 2220200 3,136,718.00 564,752.75 Exchange Rate Losses 2230100 0.00 0.00 TOTAL _______ 114 055 52_____________ 14 Subsidies Item Desdriptioi Itii C46e Ctret Peridd Pevi6s Period Kshs Kshs Subsidies to Public Corporations 2510000 0.00 0.00 Subsidies to Private Enterprises 2520000 0.00 0.00 TOT4L q19____00 _0'0'0. 15 Transfers to Other Government Units Item Descriptio6 Ifein Code turrenit Peridd PiiVi6is P&id Kshs Kshs Current Grants to Government Agencies and other 2630100 545,860,000.00 457,552,000.00 Levels of Government Capital Grants to Government Agencies and other 2630200 33,343,462,000.00 4,098,000,005.00 Levels of Government Other Current Transfers, Grants and Subsidies 2640400 0.00 0.00 Other Capital Grants and Trans 2640500 4,173,287,637.00 48,819,253.00 16 Other Grants and Transfers Printed on: 09-JAN-2020 10:51 Printed by: Page 4 of 7 Itefir Descrilition Itemi Code Current Period Pirevious§.Peri6d Kshs Kshs Grants and Transfers to Foreign Governments 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 0.00 0.00 Emergency Relief and Refugee Assistance 2640200 806,737,727.15 0.00 Grants to Small Businesses, Cooperatives, and Self 2640300 0.00 0.00 Employed 2649900 0.00 0.00 TOTAL 806 3h7,7715 0.QO 17 Social Security Benefits lifei 0Ciibflrtn ItiM Codeb Current Period Previoui Pbeiod Kshs Kshs Government Pension and Retirement Benefits 2710100 0.00 3,906,578.90 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 1_____ 9:99 __________ 18 Acquisition of Assets It&fi e b Dripti6i Itdfi Cdd6 0reht Pdridd PrViodi Period Kshs Kshs Purchase of Buildings 3110100 0.00 0.00 Construction of Building 3110200 0.00 0.00 Refurbishment of Buildings 3110300 2,574,200.00 0.00 Construction of Roads 3110400 0.00 0.00 Construction and Civil Works 3110500 0.00 0.00 Overhaul and Refurbishment of Construction and Civil 3110600 0.00 0.00 Works Purchase of Vehicles and Other Transport Equipment 3110700 0.00 0.00 Overhaul of Vehicles and Other Transport Equipment 3110800 0.00 0.00 Purchase of Household Furniture and Institutional 3110900 30,000.00 0.00 Equipment Purchase of Office Furniture and General Equipment 3111000 912,080.00 0.00 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 5,198,310.00 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 1,419,479,759.00 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 TTAL 1 § W?M i'90 9 19 Finance Costs, including Loan Interest It6e' Dedkii0fibn 11te6 Cd6 curiffit Pdriod PredibUs 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 T (OTAL-1 ______900000 20 Repayment of Principal on Domestic and Foreign Borrowing Printed on: 09-JAN-2020 10:51 Printed by: Page 5 of 7 Itffi D1s31 iptOn ltdriic d 'UH61Mii~i P&Wo Pir6di' P6iibd Kshs Kshs Repayments on Borrowings from General Government 5510100 0.00 0.00 Repayments on Borrowings from Monetary Authorities 5510200 0.00 0.00 (Central Bank) Repayments on Borrowings from Other Domestic 5510300 0.00 0.00 Depository Corporations (Commercial Banks) Repayments on Borrowings from Other Domestic 5510400 0.00 0.00 Financial Institutions Repayments on Borrowings from Other Domestic 5510500 0.00 0.00 Creditors Principal Repayments on Foreign Borrowing 5510600 0.00 0.00 Principal Repayments on Guaranteed Debt Taken 5520000 0.00 0.00 over by Government Principal Repayments on Guaranteed Domestic Debt 5520100 0.00 0.00 Taken over by Government Principal Repayments on Guaranteed Foreign Debt 5520200 0.00 0.00 Taken over by Government Repayments on Borrowings from Other Domestic 5610000 0.00 0.00 Creditors Repayments on Borrowings from Other Domestic 5610500 0.00 0.00 Creditors - Private Enterprises 5620000 0.00 0.00 Repayments on Borrowings from Other Domestic 5620100 0.00 0.00 Creditors - Public Enterprises ITqTAL 9190 0,00 1 21 Other payments Item D6scripjti ItM C68Ie Cauiekt Period Pi6Vi6dg Periodd Kshs Kshs Budget Reserves 2810100 0.00 0.00 Civil Contingency Reserves 2810200 0.00 0.00 Capital Transfer to Non Financial Public Enterprises 2820100 0.00 0.00 Capital Transfer to Public Financial Institutions and 2820200 0.00 0.00 Enterprises Capital Transfer to Private Non-Financial Enterprises 2820300 0.00 0.00 System Required Expenses 2990100 0.00 0.00 2999900 0.00 0.00 TOTAL Pip____ 100.0 22A Bank Balances Rt6i lD'e.§6ei0tfibh It6ib Co66i urii6ht P eriod Preifious Piiribd Kshs Kshs Special Accounts 6510000 1,155,855,651.10 1,155,855,651.10 Treasury Bank Accounts (Exchequer and CRF 6520000 0.00 0.00 Accounts) Recurrent Bank Accounts 6530000 9,903,753.542.65 6,159,953,659.05 Development Bank Accounts 6540000 34,249,466,803.65 3,527,760,965.10 Deposit Bank Account 6550000 298,435,663.10 298,364,663.10 Project Specific Bank Accounts 6570000 0.00 0.00 Foreign Currency and Foreign D 6590101 0.00 0.00 TOT4L _______45$607,5 1!P99;5 1 ~~11 22B Cash Balances I(diti Description ifii 08 Cddifiit Pri6d lPrii6U9P&i'dd Kshs Kshs Cash in Hand 6580000 52,002,375,247.95 12,001,485,225.35 Foreign Currency and Foreign D 6590201 0.00 0.00 TOTAL -____ _ F2,0?iFV17T??,5 1?l ,I? 23 Accounts Receivables - Outstanding Imprest and Clearence Accounts iffi besEfiptidi6 Item Cbde CU6h"nt Pridd PieridFi6 Pefid Kshs Kshs Domestic Debtors & Advances 6710000 104,026.85 104,026.85 Debtors & Advances - Govt Owne 6720000 0.00 0.00 Foreign Debtors & Advances 6730000 0.00 0.00 Other Debtors & Pre-payments 6740000 111,246,674.25 110,772,995.00 Government Imprests 6760000 24,563,484.75 19,306,957.75 Agency Accounts 6770000 0.00 0.00 Suspense & Clearance Account 6780000 1,683,626,019.95 1,658,650,397.65 Other Current Assets (System r 6790000 863,680.00 863,680.00 Printed on: 09-JAN-2020 10:51 Printed by: Page 6 of 7 6Me 0eskrioti6h ite'"6 c6db Cdirftent Piiidl Prious Period 24. ACCOUNTS PAYABLE Iteh Descriptiod Itriie ode Cirriet Pdri6d Previdus Period Kshs Kshs Other Liabilities 7320000 15,997,919.15 16,034,923.30 Deposits 7310000 10,354,928.00 200.00 Withholding Taxes 7380000 (12,160.10) (430,992.60) System Required Liabilities A/cs 7390000 8,756,392,113.55 3,228,814,964.35 TQTAL ______4$?3~9.~~41?!q 0 25. FUND BALANCES BROUGHT FORWARD Iten Desceitioii Ifei Cod Current Period Previous Period Kshs Kshs Opening Balance Bank 22A (11,141,934,938.35) (10,180,370,350.85) Opening Balance Cash 22B 12,001,485,225.35 11,185,717,992.70 Opening Balance Receivables - Imprest and Clearance 23 1,789,490,003.55 1,784,643,869.25 Accounts Opening Balance - Deposits 24 (3,244,419,095.05) (3,383,508,467.00) TOTAL I ________________ (5p jll.5190~). 26.PRIOR YEAR ADJUSTMENTS Itehi DesdriPti6b ItfiC dd Cuiretif Pebd PrevibUs Pejid Kshs Kshs County Transfers 9910300 0.00 0.00 Exchequer Provisions 9910200 0.00 0.00 TTint on: 0 2 Pa OTO7 Printed on: 09-JAN-2020 10:51 Printed by: Page 7 o( 7 - y . . � i С о \ \° о \ \ \ \ \° \ \° \° \ о о о \ \ \° \ \ \° \ о о о л о о о о о о о о о о о о о о., �. 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JUL-17ToADJ2-18 Addbdnt NO 'hd P6 §HOH66 Pdbit P 6dif Ddbit P' bdit Kshs Kshs Kshs Kshs 1310202 Capital Grants from Foreign 0.00 0.00 0.00 0.00 Governments I 1 0?90 Gr6dt§ from Foi bigq PbVts. - 0.00 0.00 0.00 Direct Payments trpatpd. as A,!A 1,310000 Grants from Foreign 0.00 0.00 Govern, ments 1320202 Capital Grants from 0.00 178,288,518.00 0.00 48,819,253.00 International rganizations___ 1 20200 G?ahts 1 0.00 178,288;518.00 0.00 48,819 53.00 Organizations -, ii_. ct aympnis AIA 13260PO Gfdhts Irbirn1hteffi6ti6ritil 0.00 178,288,518.00 0.00 4SM9,253.00 OrganisaPqrs 1540105 Other Miscellaneous Receipts 0.00 0.00 0.00 1.000.00 -1540100 OtW, WOJIAbdoW 96906" e s U9 9,100 UP 1,009,00 154'0000 Flnahc1a.IA04e;tp Loan' %P Pi0q, P-pp, 1111999P, 2110101 Basic Salaries - Civil Service 152.464,094.75 0.00 96,460,140.80 0.00 ?110100 BbsidS61mbs P&M Hdfit 152,464,094.75 0.00 96.460;14010 0.U0 Employees 2110201 Contractual Employees 0.00 0.00 0.00 0.00 2110202 Casual Labour - Others 0.00 0.00 0.00 0.00 ?11 Pgoo Ba lb Wd6a - Tdffiobt6i 0.00 0.00 D.00 0.00 Employees 2110301 House Allowance 53,463,099.45 0.00 39,753,499.50 0.00 2110302 Horaria 0.00 0.00 0.00 0.00 2110309 Special Duty Allowance 265,870.40 0.00 661,354.50 0.00 2110310 Top-up Allowance 9,676,294.75 0.00 10.533,267.20 0.00 2110311 Transfer Allowance 0.00 0.00 0.00 0.00 2110312 Responsibility Allowance 435,200.00 0.00 424,ooo.oo 0.00 2110313 Entertainment Allowance 949,200.00 -0.00 880,000.00 0.00 21103.14 Transport Allowance 13,162,141.55 0.00 11.513,775.85 0.00 2110315 Extreneous Allowance 674,738.20 0.00 1,000,000.00 0.00 2110317 Domestic Servant Allowance 218,400.00 0.00 263,000.00 0.00 2110318 n Practising Allowance 550,000.00 0.00 792,500.00 0.00 2110320 Leave Allowance 5,578,792.75 0.00 3,168,359.25 0.00 2110336 Car Purchase Allowance 10,000,000.00 0.00 0.00 0.00 211 O qp Perg'6691 A1164666§ paid as 94,973,737:10 0.00 -68,989,156.30 0.00 ean of Salary d S51ai 247 437,831.85 0.100 7 - 65,449,897.10 0;00 2210101 Electricity 230,000.00 0.00 0.00 0.00 2210102 Water and_ arges 0.00 0.00 0.00 0.00 So = 2 i ts §, 'So 221.010,0 Qtjljt Nicds P:Qp PIP0 '0,90 2210201 Telephone, Telex, Facsimile. 5,338,010.25 0.00 1,468,747.00 0.00 and Mobile Phone Services 2210202 Internet Connections 5,000.00 0.00 105.400.00 0.00 2210203 Courier & Postal Services 60,000.00 0.00 42,000.00 0.00 P1 Q200 Supplies ihd 5,403,010.25, 0.00 1,616,147.00 0:00 2210301 Travel Costs (airlines, bus, 27,295,040.25 0.00 5,217,578.10 0.00 railway, mileage allowances, etc.) 2210302 Accommodation - Domestic 8,722,665.25 0.00 5,912,173.50 0.00 Travel 2210303 Daily Subsistance Allowance 16,634,191.00 0.00 3,224,394.00 0.00 2210304 Sundry Items (e.g. airport tax, 20,000.00 0.00 113,700.00 0.00 taxis, etc?) 2210307 Passage & Transfer Expenses 0.00 0.00 0.00 0.00 d6ie§fi6 TeaVel add 52 Ul-89650 0.00 14,467,1845.60 0.00 6, and Other transportation posts 2210401 Travel Costs (airlines, bus, 2,491,160.00 0.00 165,149.00 0.00' railway, etc.) 2210402 Accommodation 249,580.00 0.00 100,000.00 0.00 2210403 Daily Subsistence Allowance 346,266.00 0.00 100,557.00 0.00 2210404 Sundry Items (e.g. airport tax, 0.00 0.00 0.00 0.00 taxis, etc?) 2210400 Fdrdi ri Tr4W] Uid 3,G87,006.00 ORO 365,706.00 0.00 111?sisience, add o1ther transportation Printed on: 09-JAN-2020 10:48 PHnied By: AOMARI Page 1 of 5 qdrre6tt Peiildd 1136io16ti &i6d A6c6unt N6 anid P.c~Ito DObif C'eddit b6bit Ce 2210501 International News Services 0.00 0.00 0.00 0.00 2210502 Publishing & Printing Services 63,600.00 0.00 49,939.00 0.00 2210503 Subscriptions to Newspapers, 1,578,700.00 0.00 38,910.00 0.00 2210504 Advertising, Awareness and 0.00 0.00 0.00 0.00 2210505 Trade Shows and Exhibitions 312,000.00 0.00 410,881.25 0.00 ?gi'0500 Prilitinhj Advbh-tifng ahd 1,954 300.00 0.00 499,730.25 0.00 *InforntioQn 8upoliesarid gqrv,i0es________ 2210603 Rents and Rates - 71,935,923.00 0.00 60,447,266.10 0.00 Non-Residential 2210604 Hire of Transport, Equipment 0.00 0.00 0.00 0.00 2210699 Rentals of Produced Assets- 0.00 0.00 0.00 0.00 Others 221.0QOQO j3eijtal I idui Afs0%,20909 0,7~.9I 2210701 Travel Allowance 269,875.00 0.00 185,000.00 0.00 2210702 Remuneration of Instructors 0.00 0.00 0.00 0.00 and Contract Based Training Services 2210703 Production and Printing of 417,620.00 0.00 89,300.00 0.00 Training Materials 2210704 Hire of Training Facilities and 504,120.00 0.00 622,230.00 0.00 Equipment_________ 2210707 Project Allowance 0.00 0.00 0.00 0.00 2210710 Accommodation Allowance 8,006,360.00 0.00 308,310.90 0.00 2210711 Tuition Fees Allowance 1,123,580.00 0.00 612,190.00 0.00 221Q702 Trt.inIih E peijes PiPo,l5. .0 1'1T'03q2'gq2 0.00 2210801 Catering Services (receptions), 51,227,993.00 0.00 8,219.597.15 0.00 Accommodation, Gifts, Food and Drinks 2210802 Boards, Committees, 23,122,746.00 0.00 17,316,775.00 0.00 Conferences and Seminars 2210805 National Celebrations 0.00 0.00 0.00 0.00 2210809 Board Allowance 0.00 0.00 0.00 0.00 22000Fosjh6fi bp i~s~d SeriF IRM.7,99 .9 ~ .0i~ 00 2210901 Group Personal Insurance 0.00 0.00 0.00 0.00 2210900 1hhb0 Q~i o§fs 9,QQ 99 P,0q2 PQ02 2211002 Dressings and Other 1,192,400.00 0.00 120,626.00 0.00 Non-Pharmaceutical Medical Items 2211004 Fungicides, Insecticides and 5,000,000.00 0.00 0.00 0.00 Sprays 2211009 Education and Library Supplies 0.00 0.00 0.00 0.00 2211011 Purchase/Production of 0.00 0.00 0.00 0.00 Photographic and Audio-Visual Materials 2211015 Foods and Rations 0.00 0.00 0.00 0.00 2211016 Purchase of Uniforms and 0.00 0.00 491,.916.00 0.00 Clothing - Staff 2211020 Uniform and Clothing .0.00 0.00 0.00 0.00 Allowances 22110,00 SpdijiOc Mglbeftls 51d Sup'p P,92090 .90 .~5~,.20 2211101 General Office Supplies 43,549,040.00 0.00 1,949,614.00 0.00 (papers, pencils, forms, small office equipment etc) 2211102 Supplies and Accessories for 0.00 0.00 0.00 0.00 Computers and Printers 2211103 Sanitary and Cleaning 91,900.00 0.00 0.00 -0.00 Matei als, Supplies and Services 2 211100 Ofie and G6hdr6I.SbjpIbd 43,640,940.00 0.00 1,949,61'4.00 0.00 Iand Seryj6es. 2211201 Refined Fuels and Lubricants 6,464,742.00 0.00 3,677,614.50 0.00 for Transport 2211203 Refined Fuels and Lubricants- 108000.00 0.00 1,000,000.00 0.00 Other 221120r0 F"I.l il d LUbi6art§~6447l.099 ~ 7,i.99 2211301 Bank Service Commission and 0.00 0.00 0.00 0.00 Charges 2211305 Contracted Guards and 721,590.00 0.00 2,566,330.00 0.00 Cleaning Services 2211306 Membership Fees, Dues and 417,020.00 0.00 163,604.80 0.00 Subscriptions to Professional and Trade Bodies 2211307 Transport Costs and Charges (115,610,821.30 0.00 0.00 0.00 freight, loading/unloading, clearing and shipping charges) 2211308 Legal Dues/fees, Arbitration 50,944,053.00 0.00 9,000.00 0.00 and Compensation Payments 2211309 Managent Fees 35,597,925.00 __0.00 0.00 0.00 2211310 Contracted Professional 57,905,699.15 0.00 9,056,551.00 0.00- Services 12211311 Contracted Technical Services 710,56,278.10 0.00 340,572,289.75 0.00 Printed on: 09-JAN-2020 10:48 Printed By: AOMARI Page 2 o15 pirrlit Pdiod P vibg peri6d ALOt 1a riit Ieisrtibi Debit r edit Debit crdit 2211320 Temporary Committee 253,390,454.45 0.00 54,874,978.00 0.00 Expenses 2211322 Bindingof Records 0.00 0.00 44,200.00 0.00 2211328 Counselling Services 0.00 0.00 0.00 0.00 2211300,teQ P~ii Expier) 1X?2,?.§M70Q pt00 4P?,?4§9~,5 0.00 P .2210000 Qbbds ahd SeiMiJj 1'M4P,75 9.7p 051,02?.05. 0.00 2220101 Maintenance Expenses - Motor 9,517,757.80 0.00 3,494,099.80 0 Vehicles 2220lQ Fd0tjIne lihtenri YI Veihle 9715 .80 0.QQ P9 ,O99. O.00 2220202 Maintenance of Office Furniture 2,937,520.00 0.00 162,250.00 0.00 and Equipment 2220204 Maintenance of Buildings -- 0.00 0.00 0.00 0.00 Residential 2220205 Maintenance of Buildings and 199,198.00 0.00 98,000.00 0.00 Stations -- Non-Residential 2220209 Minor Alterations to Buildings 0.00 0.00 0.00 0.00 and Civil Works 2220210 Maintenance of Computers, 0.00 0.00 304,502.75 0.00 Software, and Networks 2220200 Rditihn Mainterince Other 3,136.718.00 0.00 564,752.75 0.00 Assets 222QQQ0 Ro0fi0 IM4iht§hpnqe 40y475g8 go ggstas2g qoo 2620118 Commonwealth Secretariat 0.00 0.00 0.00 0.00 2620100 Mermlbeithip Fe's nd Dues 0.00 0.00 0.00 0.00 and bubscriptions to internailonal Organizai. 2620000 GrYjts &d Othr TahAfmer td 0.00 0.00 0.00 0.00 inernallpnail Qrganzaion . 2630101 Current Grants to 545,860,000.00 0.00 457,552,000.00 0.00 Semi-Autonomous Government Agencies 2630100 Crraneit G oits ov tiffidrit 545,860,000.00 0.00 457,552,000.00 0.00 Agencies and otherLevels of 6vernment 2630201 Capital Grants to 33,286,162,000.00 0.00 0.00 0.00 Semi-Autonomous Government Agencies 2630203 Capital Grants to Other levels of 57,300,000.00 0.00 4,098,000,005.00 0.00 government 2630200 aita( Grihts to Gdv&rnidt 33,343,462,000.00 0,00 4,098,000,005.00 0.00 Agencies and other Levels oi Goy.ernment 2630000 Graifts & Trbhfifr Tb Oth&i 33,889,322,000.00 0.00 4,555,552,005.00 0.00. Govt Units 2640201 Emergency Relief (food, 806,737,727.15 0.00 0.00 0.00 medicine, blankets, cash grant, tents and other temporary shelter etc.) 2640203 Drought Contingency 0.00 0.00 0.00 0.00 2640299 Emergency Relief and Ref. - Ot 0.00 0.00 0.00 0.00 2640200 Erridtg6ridy Flief drid Rdfug&6 806.737,727.15 0.00 0.00 0.00 Assistane 2640501 Capital Transfer to n-Profit 0.00 0.00 0.00 0.00 2640503 Other Capital Grants and Trans 4,173,287,637.00 0.00 48,819,253.00 0.00 2640600 Oth ital Gratitsdid 7-ri4 RAT9,2 P7,I.N 48,819,50:P0 0.0 2640000 Oth& Transfers biid Efnergfidy 4,980,025,364.15 0.00 48,819,253.00 0.00 2710102 Gratuity - Civil Servants 0.00 0.00 3,906,578.90 0.00 2710100 Gqd?fli fit Perdidri and 0.00 0.00 3,906,578.90 0,00 Felfemerit Benefits 2710.000 S.Obiaf:5 6rt Bifite o o,oo 1,36o,stHTo 0o, 3110202 Non-Residential Buildings 0.00 0.00 0.00 0.00 (offices, schools, hospitals, etc..) 011020,0 CAftiti of Qi1itrl lii Pgg 0o0 PIP po 3110301 Refurbishment of Residential 0.00 0.00 0.00 0.00 Buildings 3110302 Refurbishment of 2,574,200.00 0.00 0.00 0.00 Non-Residential Buildings 3110000 Rf3 hbirrnfietetf Bildiri 74,020.00 .0 0o0 .P 3110502 Water Supplies and Sewerage 0.00 0.00 0.00 0.00 3110504 Other Infrastructure and Civil 0.00 0.00 0.00 0.00 Works 3110599 Other Infrastructure and Civil 0.00 0.00 0.00 0.00 Works 311050Q Cfist(itidi aid QiQil Wrks .00 p.0 P,N 0.0 3110701 Purchase of Motor Vehicles 0.00 0.00 0.00 0.00 3110704 Purchase of Bicycles and 0.00 0.00 0.00 0.00 Motorcycles 3110700 Porchasi f Vehicles afd Othel 0.00 0.00 0,00 0.00 Transport Equipment 3110901 Purchase of Household and 30,000.00 0.00 0.00 0.00 Printed on: 09-JAN-2020 10:48 Printed By: AOMARI Page 3 of 5 A666UM W,0 hdPescilition odbit 'C ei iei 'Credit Institutional Furniture and Fittings 31110900 Pbrchak§ bf Husdhitd 30,000.00 0.00 0.00 0.00 F,urniure and institutional Equipment 3111001 Purchase of Office Furniture 912,080.00 0.00 0.00 0.00 and Fittings 3111002 Purchase of Computers, 0.00 0.00 0.00 0.00 Printers and other IT Equipment 3111005 Purchase of Photocopiers 0.00 0.00 0.00 0.00 3111009 Purchase of other Office 0.00 0.00 0.00 0.00 Equipment 3111000 PLtidh5id 6f Offidd FurniFUYe 912,080.00 0.00 0.00 0.00 and General Equipment 3111103 Purchase of Agricultural 0.00 0.00 0.00 0.00 Machinery and Equipment 3111104 Purchase of Instrumentation 0.00 0.00 0.00 0.00 and Calibration Equipment 3111111 Purchase of ICT Networking 0.00 0.00 0.00 0.00 and Communication Equipment 3111112 Purchase of Software 0.00 0.00 0.00 0.00 3111100 PUrhasd bf S etilisd PIlit, 0.00 0.00 0.00 0.00 Equipnoent and Matlnry 3111201 Overhaul of Plant, Machinery 0.00 0.00 0.00 0.00 and Equipment 3111200 Rblihblildti6i fd .06tida 0.00 0.00 0.00 0.00 of Oiant, Maphinery and Equipimnt 3111301 Purchase of Certified Crop 5,198,310.00 0.00 0.00 0.00 Seed 3111300 PUerds of Certified Seeds, 5,198,310.00 0,00 00 OGo Breeding Sjock and ive Aninig(s 3110000 A60tlinl of Fid Cpt&l 8,714,590.00 0.00 0.00 0.00 Asse%a 3120101 Maize and Beans 1,419,479,759.00 0.00 0.00 0.00 3120100 Adqiisitidibf $tratdi Stdcks 1A19!7,7P9.,Qq 9 .9 o 3120000 A6qUiitin bf IhVhtorlds Stock 1,419,479;759.00 0.00 0.00 0.00' and Commpclfles 6510268 National Humanitarian Fund 0.00 1,155,855,651.10 0.00 1,155,855,651.10 651 000 Q 'E41 UNICEF 0.00 1,155,855,651.10 0.00 1,155,855,651.10 RR A 1in 10,E41WNEF 6530101 Ministry HQ Recurrent Bank 0.00 9,886,672,026.65 0.00 6,142,872,143.05 A/C 6530111 District - Recurrent Bank A/c 0.00 14,260.274.00 0.00 14,260,274.00 6530113 Rural Livelihood Project 0.00 2,821,242.00 0.00 2,821,242.00 6530100 RkdUtrrit Bh0lgabunts .00 993,75 42. 0.00 -,9,93,P'Qq 6540101 Ministry HQ Development Bank 0.00 33,852,937,227.00 0.00 3,120.052,763.45 A .. 6540111 District - Development Bank Ac 0.00 65,650,876.00 0.00 65,650,876.00 65401..YIQQ, hitB~RAcout 90. ?1§Aqq'210.Q.0~ 318,9,3.4 6541109 Arid and Semi Arid Lands ASAL 0.00 342,057,325.65 0.00 342,057,325.65 (MTAP) 6541125 Instruments for Devolution and 11,178,625.00 0.00 0.00 0.00 Support (IDEAS) Project 5,5541100 11 178?M4QQ 31?,Q§7,35 .0 3-?5732 6 6550101 Ministry HO Deposit Bank A/C 0.00 298,435,663.10 0.00 298,364,663.10 055100 _ 'si t BahR' d~boijots q'PQ 298 45,631 U,0 99 .P01. i 5500P0,,, jl B4~hk'A4ffUF-t 9P ?R.V§M PAR0 2483,5,6310jT.0 6580101 Cash 10,586,957,906.40 0.00 6,443,056,323.35 0.00 6580104 Cash in Transit 41,415,417,341.55 0.00 5,558,428,902.00 0.00 65000 6~hi H4d 52,009,q75,?4795 %.0.- . 1,0,452.5 0.00Q 6710102 Salary Paid in Advance 0.00 199,494.55 0.00 199,494.55 6710103 Salary advance 95,467.70 0.00 95,467.70 0.00 6710100 Debtdrs & AdVhd§ 95,467.70 199,494.55 95,467.70 199,494.55 Empopyees 671QQQQ.0D0f6e§fid Dbbt6e4 4 Adv'ghde5§97.919,945: 5677 6740101 Prepayment 809,400.00 0.00 0.00 53,000.00 6740102 R/D Cheques 110,437,274.25 0.00 110,825,995.00 0.00 674Qj00 th0eQ ebtdr4. &1 Pfd:pqyme Its 111.?45.,074.20.. P0. P1IMA,.5,0 §,..00 67400, QtMRP@,.W$ oA. PfP -aM 1 ri6lf 1124..425 .9009 lip, AMP95,00 6760101 Standing Imprests 9,105,554.50 0.00 9,083,554.50 0.00 6760102 Special Imprests 0.00 0.00 0.00 0.00 6760103 Temporary Imprests 15,457,930.25 0.00 10,223,403.25 0.00 ,67O1,00 Imonrb§s g4,543,04?§ 15 UP0 1 9,;306,9§7,76, 0.00. 176500.0O:. Gd't jiYint tif 3,845.0.00 Mq~957 I_______ 6780101 General Suspense A/C 1,566,670,087.05. 0.00 1,564,914,464.75 0.00 Printed on: 09-JAN-2020 10:48. Printed By: AOMARI Page 4 ol 5 Cureij Pero i'Iu ro Aco htN6oantd Isc tio Debit 0 dit Debit 9dit 6780103 District Suspense A/c 116,955.932.90 0.00 93,735,932.90 0.00 670100 SUepi & Cl ?hbe AbcUht 1,126,01995 P.99 1,58gagg. as00 6780000 Sige's$O & sO nance Acoiint 1,AN,.i9es 0po 1,68,05 Q.0o 6790102 Receiving Inventory A/C 863,680.00 0.00 863,680.00 0.00 6790100 Other C&6rit Systedni A/6s p,p,00 psp.@s0;09 0.pp 67900 Oth r0teAdntA§sdt.(5h ( Ot 863,68Rs, 0 QoQ A6,6P8o po 7310101 General Deposits 0.00 10,354,928.00 0.00 200.00 7310100 Gieral Deposits It6ms b,0o 10,9280 0P 200.00 7M10Q W ditf .00 10,34,9280 0.00 200.00 7320017 Govt. Liability Attachments 0.00 7,710.00 12,00 0.00 73.20000 Qt/ Liabili 0.00 7,710.0pJ i?;000.0 ON 7320101 PAYE 0.00 7,344,895.35 0.00 7,344,895.35 7320102 NHIF 0.00 18,705.70 0.00 18,705.70 7320103 House Rent 700,776.90 0.00 700,776.90 0.00 7320106 NSSF 0.00 373,500.00 0.00 373,500.00 7320107 Co-operatives 0.00 45,085.75 0.00 45,085.75 7320108 Insurances 38,379.70 0.00 38,379.70 0.00 7320109 Hire Purchases 0.00 1,200.00 0.00 1,200.00 7320111 WCPS 25,205.70 0.00 25,205.70 0.00 7320112 Staff Welfare Associations 32,206.25 0.00 32,206.25 0.00 7320113 HELB Deductions 0.00 0.00 0.00 0.00 7320114 Union Dues 0.00 209,585.25 0.00 209,585.25 7320115 Save As You Earn (SAYE) 0.00 6,840.00 0.00 6,840.00 7320116 Mortgages / Bank Loans 0.00 749,622.00 0.00 749,623.00 7320117 Govt. Liability Attachments 0.00 1.00 0.00 0.00 7320123 Civil Service Housing Fund 0.00 0.00 0.00 0.00 7320199 Salary Control Account 15,986,188.35 0.00 15,986,188.35 0.00 7320201 Contractors Retention Money 0.00 24,023,531.00 0.00 24,080,245.15 7320000 Qli4 r. WI Liiliti7, 9.090 ?,02Qgg5 '7p5pg 732000 QIo L~billld~ W~??,75~~P 3?89.6?0,5 1.,4,7q5.9 32829,q%020 7380101 General Withholding Tax 95,395.00 0.00 95,395.00 0.00 7380102 VAT Withholding 0.00 83,234.90 335,597.60 0.00 738010 -53500 83,234.90 430,992.60 00 7390101 Inventory AP Accrual 0.00 559,900.00 0.00 559,900.00 7390103 AP Liabilities 43,845,227.15 0.00 48,563,372.60 0.00 73901QQ SYst fi ISe Rtilid Liabilitie 6s27.1 9 0 372 595 900 7399999 Cash Clearing A/c 0.00 8,799,677,440.70 0.00 3,276,818,438.95 7399900, 0.0 ,9,7 A,000 ,7~1 8,36' M300,00 99r§tehr R6UjrWd Liabiliti-69 A/b 384,2. 88023,4.0 4853 p 3.277,378,,369 9910101 Provision for Encumbrance 0.00 13,701,344.05 0.00 8 991.0100 Genera Proisions 0;01,0,4.5.00 8,126.744.05 9910201 Exchequer Releases/ 0.00 63,177,543,932.00 0.00 21,274,631,253.00 Provisioning Account 99000Echeu~ f~d.i .0 317,54A.,'92,00 0.0 91,?74,631,253.00 9910.00QQ vs6itpQ PP,,1ql,245l?MQ§0 0.00 21,22757,997.05 9999999 Consolidated Fund 21,878,136,801.55 0.00 16629889,445.950.00 9999900 ?T? 491 PM0 400 1 Up98Q,9 00 999.0000 0ji in BalId R rLs t1;$78,,145 0. 6, 9o Total 117,831,879,753.75 117,831,879,753.75 35,783,973,900.10 35,783,973,900.10 The Statement has been prepared, reviewed and approved by the following: Prepared By: Date: Reviewed By: ._Date: Approved By: Date: Printed on: 09-JAN-2020 10:48 Printed By: AOMARI Page 5 of 5 budgei Execuilon by Programme and Economic Olassificajon Entityi 1032-State Department for Devolution Periodl JUL-18 To.JUN-19 Peieiioi [tern D66cioti6n Approved BUdge-t AdtLi6l Naiments Var0a6ce 0712000000 Devolution Services 41,320,533,371.00 38,837,043,303.40 2,483,490,067.60 2110000 Wages and Salary Contributions 88,294,117.00 94,008,737.95 (5,714,620.95) 2210000 Goods and Services 1,035,783,177.00 848,967,342.45 186,815,834.55 2220000 Routine Maintenance 3,361,203.00 1,672,349.00 1,688,854.00 2620000 Grants and Other Transfers to International 0.00 0.00 0.00 Organizations 2630000 Grants & Transfer To Other Govt. Units 33,890,022,000.00 33,889,322,000.00 700,000.00 2640000 Other Transfers and Emergency Relief 6,303,072,874.00 4,003,072,874.00 2,300,000,000.00 2710000 Social Security Benefits 0.00 0.00 0.00 3110000 Acquisition of Fixed Capital Assets 0.00 0.00 0.00 0713000000 Special Initiatives 2,482,708,418.00 2,402,600,233.95 80,108,184.05 2110000 Wages and Salary Contributions 9,662,124.00 8,775,270.00 886,854.00 2210000 Goods and Services 218,603,179.00 177,800,843.80 40,802,335.20 2220000 Routine Maintenance 5,265,046.00 2,169,114.00 3,095,932.00 2630000 Grants & Transfer To Other Govt. Units 0.00 0.00 0.00 2640000 Other Transfers and Emergency Relief 824,500,000.00 789,176,937.15 35,323,062.85 2710000 Social Security Benefits 0.00 0.00 0.00 3110000 Acquisition of Fixed Capital Assets 5,198,310.00 5,198,310.00 0.00 3120000 Acquisition of Inventories, Stock and 1,419,479,759.00 1,419,479,759.00 0.00 Commodities 0732000000 General Administration, Planning and 1,116,589,908.00 822,944,240.20 293,645,667.80 Support Services 2110000 Wages and Salary Contributions 158,441,531.00 144,653,823.90 13,787,707.10 2210000 Goods and Services 713,638,377.00 478,185,570.50 235,452,806.50 2220000 Routine Maintenance 21,310,000.00 8,813,012.80 12,496,987.20 2620000 Grants and Other Transfers to International 0.00 0.00 0.00 Organizations 2640000 Other Transfers and Emergency Relief 193,000,000.00 187,775,553.00 5,224,447.00 2710000 Social Security Benefits 0.00 0.00 0.00 3110000 Acquisition of Fixed Capital Assets 30,200,000.00 3,516,280.00 26,683,720.00 0733000000 0.00 0.00 0.00 2110000 Wages and Salary Contributions 0.00 0.00 0.00 2210000 Goods and Services 0.00 0.00 0.00 2220000 Routine Maintenance 0.00 0.00 0.00 2640000 Other Transfers and Emergency Relief 0.00 0.00 0.00 2710000 Social Security Benefits 0.00 0.00 0.00 3110000 Acquisition of Fixed Capital Assets 0.00 0.00 0.00 V_____ I____ Granfd TotaI 44,9.1,P,3,970 ?6.,?77 ,5,2399 The Statement has been prepared, reviewed and approved by the following: Prepared By: Date: Reviewed By: Date: Approved By: . Date: Printed on: 09-JAN-2020 10:53 Page 1 of 1 Printed by: AOMARI h ••T budgei Execuion By Programmes and Sub-Programmes Entity: 1032-State Department for Devolution Period: JUL-18 To JUN-19 Program Sut Db6iriptibri Ao.ir6vd A61I Payierits Varia6nc Program Budget 07120000 O~ebtul6p ervie~11,320,533,371:9P 3,3,03334 §,8,~007.§p 0712010000 Management of devolution affairs 111,735,105.00 112,967,131.20 (1.232,026.20) 0712020000 Intergovernmental Relations 667,185,525.00 658,962,786.10 8,222,738.90 0712030000 Capacity building 7,255,450,741.00 4,778,951,386.10 2,476,499,354.90 0712050000 33,286,162,000.00 33,286,162,000.00 0.00 0713010000 Relief & Rehabilitation 2,482,708,418.00 2,402,600,233.95 80,108,184.05 0713020000 Resettlement & Reconstruction 0.00 0.00 0.00 0713030000 Drought Management 0.00 0.00 0.00 0713040000 0.00 0.00 0.00 0732000600 G=nral Admristr6oin, Plahitfng and 1,116,589,908.00 822,944,240.20 293,645,667.80 Supp4 rvices 0732010000 Human Resource and Support Services 552,448,388.00 400,609,538.85 151,838,849.15 0732020000 Finance Management Services 562,568,893.00 421,888,251.35 140,680,641.65 0732030000 Information Communication and Technology 1,572,627.00 446,450.00 1,126,177.00 0733010000 0.00 0.00 0.00 0733020000 0.00 0.00 0.00 Grand Total 44,919,831,697.00 42,062,587,777.55 2,857,243,919.45 The Statement has been prepared, reviewed and approved by the following: Prepared By: Date: Reviewed By: Date: Approved By: Date: Printed on: 09-JAN-2020 10:54 Printed by: AOMARI Page 1 oi I 1 4 Eudgei Execution by Heads and Programmes Entity: 1032-State Department for Devolution Period: JUL-18 To JUN-19 HeaMJ Pidgiari Derigtidi ApProVed Budget Atial Vbianbe Payments 0000000000 Default Value (Non- 0.00 (100,800.00) 100,800.00 Departmentat) 0712000000 Devolution Services 0.00 (100,800.00) 100,800.00 1032000100 Management of Devolution Affairs 293,662,231.00 179,852,8120 113,809411.80 _______0713000000 Secial initiatives 0.00 0.00 0.00 000000 Devolution Services 108,662,231.00 109,894,257.20 (1,232,026.20) 0.00 0.00 0.00 0732000000 General Administration, Planning 185,000,000.00 69,958,562.00 115,041,438.00 and Support Services 1032000200 Civic Education 0.00 0.00 0.00 0712000000 Devolution Services 0.00 0.00 0.00 1032000300 Capacity Building and Technical 16,853,615.00 10,965,108.00 5,888,507.00 Assistance 0712000000 Devolution Services 16,853,615.00 10,965,108.00 5,888,507.00 1032000400 Headquarters and Administrative 728,589,908.00 556,442,025.20 172,147,882.80 Services 0713000000 Special Initiatives 0.00 0.00 0.00 0732000000 General Administration, Planning 728,589,908.00 556,442,025.20 172,147,882.80 and Support Services 0733000000 0.00 0.00 0.00 0712000000 Devolution Services 0.00 0. 0.00 1032000500 Disaster Emergency Response 0.00 0.00 0.00 Coordination 0733000000 0.00 0.00 0.00 0713000000 Special Initiatives 0.00 0.00 0.00 1032000600 Arid Resource Management 0.00 0.00 0.00 Project 0712000000 Devolution Services 0.00 0.00 0.00 0733000000 0.00 0.00 0.00 0713000000 Special Initiatives 0.00 0.00 0.00 1032000700 Disaster Preparedness and 0.00 0.00 0.00 Response 0733000000 0.00 0.00 0.00 0713000000 Special Initiatives 0.00 0.00 0.00 1032000800 Transition Authority Headquaters 0.00 0.00 0.00 0712000000 Devolution Services 0.00 0.00 00 1032000900 Western Kenya Community 0.00 0.00 0.00 Driven Development & Flood Mitigation Project 0713000000 Special Initiatives 0.00 0.00000 1032001000 Relief and Rehabilitation 0.00 0.00 0713000000 Special Initiatives 0.00 0.00 0.00 1032001100 General Administrative Services - 0.00 0.00 0.00 Special Programmes 10302 0713000000 Special Initiatives 0.00 0.00 0.00 1032001200 Intergovernmental Relations 677,185,525.00 667,830,886.10 9,354,638.90 0712000000 evolution Serices 667,185,525.00 658,962,786.10 8,222,738.90 0732000000 General Administration, Planning 10,000,000.00 8,868,100.00 1,131,900.00 and Support Services 0713000000 Special Initiatives 0.00 0.00 0.00 1032001300 Family Protection - Street 0.00 0.00 0.00 Families 0713000000 Special Initiatives 0.00 0.00 0.00 1032001400 Resettlement and Reconstruction 0.00 0.00 0.00 0713000000 Special Initiatives 0.00 0.00 0.00 1032002200 968,741,596.00 886,194,201.95 82,547,394.05 0713000000 Special Initiatives 948,741,596.00 868,633,411.95 80,108,184.05 0732000000 General Administration, Planning 20,000,000.00 17,560,790.00 2,439,210.00 and Support Services 1032002300 1,533,966,822.00 1,533,966,822.00 0.00 0713000000 Special Initiatives 1,533,966,822.00 1,533,966,822.00 0.00 1032100100 Natural Resource Management 0.00 0.00 0.00 Programme 0733000000 0.00 0.00 0.00 1032100200 Enhancing Community Resilience 0.00 0.00 0.00 Against Drought (Ecorad) 0733000000 J0.00 0.00 0.00 1032100300 - Kenya Hunger Safety Net 0.00 0.00 0.00 I Programme Printed on: 09-JAN-2020 10:53 Printed by: AOMARI Page 1 of 2 0733000000 0.00 0.00 0.00 1032100400 Western Kenya Community 0.00 0.00 0.00 Driven Development & Flood Mitigation Project 0713000000 Special Initiatives 0.00 0.00 0.00 1032100500 Kenya Rural Development 0.00 0.00 0.00 Programme 0733000000 0.00 0.00 0.00 1032100600 KRDP ASAL Drought 0.00 0.00 0.00 Contingency Fund Project 0733000000 0.00 0.00 0.00 1032100700 Armed Violence and Small Arms 0.00 0.00 0.00 Reduction in Pastoralist Areas 0733000000 0.00 0.00 0.00 1032100800 Kenya Integrated Climate Change 0.00 0.00 0.00 Management Project 0733000000 0.00 0.00 0.00 1032100900 Governance For DRR In Kenya 0.00 0.00 0.00 0733000000 0.00 0.00 0.00 1032101000 Emergency Response 0.00 0.00 0.00 0733000000 0.00 0.00 0.00 1032101100 58,000,000.00 57,300,000.00 700,000.00 0712000000 Devolution Services 58,000,000.00 57,300,000.00 700,000.00 1032101200 0.00 0.00 0.00 0733000000 0.00 0.00 0.00 1032101300 0.00 0.00 0.00 0712000000 Devolution Services 0.00 0.00 0.00 1032101400 0.00 0.00 0.00 0712000000 Devolution Services 0.00 0.00 0.00 1032101600 7,133,597,126.00 4,677,690,459.10 2,455,906,666.90 0712000000 Devolution Services 7,133,597,126.00 4,677,690,459.10 2,455,906,666.90 1032101700 UNDP- support to devolution 47,000,000.00 33,096,619.00 13,903,381.00 programme 0712000000 Devolution Services 47,000,000.00 33,096,619.00 13,903,381.00 1032101800 IDEAS-Instrument for Devolution 173,000,000.00 170,114,763.00 2,885,237.00 Advice and support 0732000000 General Administration, Planning 173,000,000.00 170,114,763.00 2,885,237.00 and Support Services 1032102300 3,072,874.00 3,072,874.00 0.00 0712000000 Devolution Services 3,072,874.00 3,072,874.00 0.00 1032102500 0.00 0.00 0.00 0732000000 General Administration, Planning 0.00 0.00 0.00 and Support Services 1032105400 33,286,162,000.00 33,286,162,000.00 0.00 0712000000 Devolution Services 33,286,162,000.00 33,286,162,000.00 0.00 _______ L_ G ad Total 4I9981670 42,062,57,777.55 1 The Statement has been prepared, reviewed and approved by the following: Prepared By: Date: Reviewed By: Date: Approved By: Date: Printed on: 09-JAN-2020 10:53 Page 2 of 2 Printed by: AOMARI Entity! 1032-State Department for Devolution Current Period: JUL-18 To JUN-19 Compare With: JUL-17 To JUN-18 Economic Item 6550101 - Ministry HQ Deposit Bank A/C Current Period Previous Period Opening Balance (298,364,663.10) (283,425,678.15) Transfers of retentions during the year 0.00 0.00 Payments made out of deposit account during the year 71,000.00 14,938,984.95 Closing Balance (298,435,663.10) (298,364,663.10) 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: 09-JAN-2020 10:52 Printed by: AOMARI Page 1 of 1 , , . 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'¢ �' о' и и N о' а? и Ф ш ш°�� Ш Ф о''� `ш (j и" Ш � т rou � �° Ф 9 О� й и°�^ О о о¢ V�'V U с V С• U U U� 7 Ф � Е Ф S] с и•U = fQ Q LL ° . Ш т о О гр х`т •� О о О'й ш� r о и° пl � о°°' с и а г `о а � t-иа`�ш�-Ш а`.а`а�¢О aU�иl`-'Ои¢ш� ro0 дд с с а`а а� � 7 ,+. � С � ц. � � Q +г '""5 Q� О � � � Q. Q � О р О д � � � � � 0 � ' � --� н 1 L� S� � N о °- 'Гi �г�,' а � °,�' я ш iг, �� ;�; N а. п; � с � ° � Q� ._�' U ш ai ai q С 0 0 � ,,., Ш �N � � °с' . . . _ . . _ И о _о т s Т д а ш > о n а т а с � а ш 3 ш .� ш а ш `т о. ш n С Ф Ш .1] И � L С Т Ф =, Т Е о7 т т о г � а � .� Г R,i ш 3 > о � и ro ш о �� °' � ш а � � �. ., д 1- д � Q оо _ о д . . . . � . � О L . Ш Ш .. . .. . .. . ., . .. С � . . аа g? � у Э' ' й ш и _ � � ш � � х ш , � с � � ш � � Q О v ч.+ й О г� О М L. . 'г: и 4. .С N О�t � �t ¢l � � О N О N t � й(,� U``� � � о0 О М р r.1 �"� �' � О� О СЛ : �'hЧ (V �-Э СЛ ^, �. �. . �.,а _ _ _ _....._. i i д' М г-" � � л п с-� + iиr ,17 � .;1 � � � н i Ш � � ; '� л -п Е-� .а -п 1 1 I 1 1 1 1 v . � � ы � Э г�' � �,` S� , И b.Q i'п �i И О � у и � ,� С. '� r7a ►„``�,у t� � � `"'' � А � , , , � , , , 3 � � � и � р� � О Я(дА �ц r. л'� i, О� у и О О о0 О 00 �' ^ .,r.+� '� ''а' "�7 N О и О С'^ � 'С3 � б� � DO О д^ и QQQ `�pO � v'= о � � � 3 � CD _t О � CD f� CD � О � { � о О � ANALYSIS OF PENDING ACCOUNTS PAYABLES A PENDING BILLS FOR SUPPLY OF GOODS No. Name of Supplier Amount Kshs 1 Toyota Kenya Limited 7,192,000.00 GOODS 2 Ricem Agencies . 914,500.00 GOODS 3 Toyota Kenya Limited 10,986,000.00 GOODS 4 Laprisen Systems and Supplies 494,000.00 GOODS 5 Syram Investment Ltd 1,108,300.00 GOODS 6 Davicky Enterprises 861,000.00 GOODS 7 Blackwood Limited 1,140,000.00 GOODS 8 Delko Investments 413,700.00 GOODS 9 Sunbeam Computer Systems EA LTD 2,955,000.00 GOODS 10 Jubilay Merchants 495,000.00 GOODS 11 Twin Face Solutions 891,000.00 GOODS 12 Premium Link 1,620,000.00 GOODS 13 Vicmart Merchants Ltd. 403,200.00 GOODS 14 Seromax Investment 1,200,000.00 GOODS 15 Druce Investments . 476,000.00 GOODS 16 Sunbeam Computer systems EA Limited 1,280,000.00 GOODS 17 Sunbeam Computer systems EA Limited 1,075,000.00 GOODS 18 Nditoztech Ventures Limited 666,750.00 GOODS 19 Zikman Investments 830,000.00 GOODS 20 The Cradle Limited 313,700.00 GOODS 21 Timo Chem Generals Supplies 2,300,000.00 GOODS 22 Timo Chem Generals Supplies 3,450,000.00 GOODS 23 Newzy Enterprises 877,000.00 GOODS 24 Kew Reations Limited 447,000.00 GOODS 25 Denkim Enterprises 1,310,000.00 GOODS 26 Kirsty Investments 1,068,100.00 GOODS 27 Toyota Kenya Limited 12,228,300.00 GOODS 28 Nurir Enterprises 776,350.00 GOODS 29 Manuel General Enterprises and Supplies Ltd. 698,500.00 GOODS 30 Frebraylle Collection 5,250,000.00 GOODS 31 Street Diamond 3,003,500.00 GOODS 32 Hillroy Merchants 2,500,000.00 GOODS 33 Jayvane Investments 2,637,000.00 GOODS 34 Kesef Enterprises 4,010,000.00 GOODS 35 Novy Enterprises Limited- . - I;35M000.00 GOODS 36 Legend Trading Company 2,287,400.00 GOODS 37 Legend Trading Company 3,380,000.00 GOODS 38 PemarkSolutions ' - - - - - 4,20000.00 GOODS 39 Sunbeam Computer Systems EA Ltd. 148,500.00 GOODS &-7 , 차‘&7 - . &7 차－7 _ 차7, 46 Sunbeam Computer Systems EA-Lfd. 215,000.00 GOODS 4.1 Blackwood Limited 000-00 GOODS y 42 Ceramar Agencies 1,440,000-00 GOODS :/, " r 4 3 Quilconn Investments 1,425,000-00 GOODS 44 Tri-bloc: Ventures Co. Lfd 1,435,000-0( GOODS 45 Jubilay Merchants 1,094,000.200GOODS 46 Tradewise Enterprises Limited 1,663,000.00 GOODS 47 Najelyne Enterprises Limited 1,394,000.00 GOODS M Trans Sapla Limited 1,350,000.001GOODS 49 Tri-Block Ventures 1,040,000.00 GOODS 50 Riverbed Enterprises. 645,000.00 GOODS 51 - nclekate Cytrus Ventures 2,612,500.00 GOODS 52 Janfech Express Limited 96 1,000.001 GOODS 53 Zmue Stationers & Printing 001 3,336,800. GOODS 54 Sophie Links Merchants 4,643,800.001GOODS 55 Tri ema Enterprises 183,090.00 GOODS 56 Waden Enterprises 1,846,000-00 GOODS 57 Nicktrin Agencies 4,919,000-00 GOODS 58 Ediface Enterprises Limited 1] 9,200-00 GOODS JOTAL 118,099,190.00 B PENDING BILLS FOR PROVISION OF SERVICES I Masada Hotel 801,750.00 SERVICES 2 Burchs Resorts 1,440,000.00 SERVICES 3 Burchs Resorts 1,788,000.00 SERVICES 4 Naivasha Country Hotel Limited 548,800.00 SERVICES 5 Libken Agencies Company 730,429.00 j SERVICES 6 Habibani Lntfrp(ises_LLd, ERvtas - 7 Libken Aqencies Company 3,940,000.00 SERVICES 8 KlBHT Nairobi 30,688.00 SERVICES 9 Mount Kenya University 326,000.00 SERVICES 10 Libken Agencies Company Limit 51,790.00 SERVICES 11 Kiragu Wachira 2,000,000.00 SERVICES 1:2 Public Relations Society of Kenya 127,550.00 SERVICES 13 bken Agencies Company Limited 3,583,201 .00 SERVICES 14 Kabola Workshop Limited 454,372.00 SERVICES 15 Libken Agencies Company Limited 617,265.00 SERVICES 16 Fina Garden Resort 1,113,600.00) SERVICES 17 Flamingo Beach Resort and Spa 1, 162,000.00 SERVICES 18 Primate Tours 78,660.001SERVICES 19 Javann Tours and Travel 1,283,200.00 SERVICES 20 Inter-Flighf Ventures Flig f 613,430.00 SERVICES a I aTou' 21 abiban.i Enterprises Ufd. J< 645,122.80 SERVICES 22 Javan Tours and Travel 491,400.00 SERVICES 23 Pride Inn Paradise Beach Resort 12,530,000.00 SERVICES- 24 Javari rs and'Travel -T-ou 729,600.00 SERVICES Pride Inn Paradise Beach Resort 2,700,000.00 SERVICES è t s 26 Geotide Safaris Limited 822,885.00 SERVICES 27 Javan Tours and Travel 36,400.00 SERVICES Inter-Flighs Ventures 655,130.00 SERVICES 29 Hotel Waterbuck Limited ,663,200.00 SERVIU-5 30 Sanutu Gardens. 2,100,000.00 SERVICES 31 Sanutu Gardens 1,280,000.00 SERVICES 32 Flamingo Beach Resort and Spa 6,626,500.00 SERVICES 33 Javan Tours and Travel 69,600.00 SERVICES 34 Raptors Automotive Motor Works Ltd. 321,518.00 SERVICES 35 Javan Tours and Travel 1,367,350.00 SERVICES 36 Javan Tours and Travel 298,740.00 SERVICES 37 Kenya School of Government 1,197,000.00 SERVICES 38 Libken Agencies Company Limited 274,445.00 SERVICES 39 Northwood Agencies Limited 1,887,488.00 SERVICES 40 Northwood Agencies Limited 845,370.00 SERVICES 41 Northwood Agencies Limited 1,612,970.00 SERVICES 42 Northwood Agencies Limited 1,966,560.00 SERVICES 43 Northwood Agencies Limited 1,984,600.00 SERVICES 44 Northwood Agencies Limited 1,970,640.00 SERVICES 45 Northwood Agencies Limited 1,743,058.00 SERVICES 46 Northwood Agencies Limited 1,757,198.00 SERVICES 47 Northwood Agencies Limited 1,582,064.00 SERVICES 48 Javan Tours and Travel 216,050.00 SERVICES 49 Lake Naivasha Resort Limited 821,000.00 SERVICES so Sovereign Hotel Limited 71,450.00 SERVICES 51 Mara Frontier Hotel Limited 1,386,000.00 SERVICES 52 Attic Tours and Travel Limited 32,380.00 SERVICES -53 Mem.bsa-Beach Hotel7 - - - 301,000.00 SERVICES 54 Libken Agencies Company Limited 86,216.00 SERVICES 55 Boma Inn Eldoret 263,510.00 SERVICES 56 Libken Agencies Company Limited . 276,782.00 SERVICES 57 Northwood Agencies Ltd 1,060,800.00 SERVICES 58 Silver Africa Tours and Safaris 128,000.00 SERVICES s Silver Africa Tours and Safari Limited 2,001,068.00 SERVICES 60 Javan Tours and Travel 77,800.00 SERVICES 61 Mara Frontier Hotel 1,029,000.00 SERVICES 78,141,775.45 C. CONSTRUCTION OF CIVIL WORKS 1 Forest Construction Limited 2,700,712.00 CIVIL WORKS GRAND TOTAL-FOR PENDINGBILLS - 198,941,67-7-45 2. IGRTC T 9 E .ý1E R E< "I~N A Consultation Cooperation & Coordiatio jn Devolution i l.-fo @igrto-go.ke grc@gail.com Website: enrte.gok5ýn se Quotg.-* P.O. Box 44880-00100 21 NNAIROBI 11),~ UN.~ e 7th June, 2019 The Principal Secretar State Departrnent of Devoluion Ministry of Devoution and ASAL RAtt: Lucy W. Xamau IRE: INTER-ENTITY CONFIRMATION L'ETTER MDr/97O/'~/V0e V019 ontdthe2above subject' Forwarded he r&wi1 tlaefi&i frmStat eat-e f ~ nr- fa h funds received ~ --4 Thank you for your continued sup port Peter eiley CHIEF EX4ECUTVE OFFICER IGRTC RELATIONS 7ECHNICAL COMMITTrF Consultation, Cooperation & Coordination in Devolution Confirmation of amounts received by IGRTC as at 30th June 2019 Amounts Disbursed by State Department for Amount Differe Devolution as at 30th June 2019. Received by nces lGRTC as at (Kshs.) 30th June 2019 (F)=(D- (Kshs.) E) Reference Date Recurrent Develop Inter- Total (Kshs) E Number Disbursed (KShs.) ments Ministrial (D)=(A+B+C) (A) (Kshs.) (KShs.) (B) (C) FT18243DRXNH 31/8/018 70,750,000 - - 70,750,000 - F17296YZKNZ 18/10/018 42,750,M0T - - - 42,750,060 FT183237S3G2 19/11/018 65,090,000 - - 65,090,000 - F419039JS588 8/2/2019 70,750,000 - . 70,750,000 FT19i15Y852 25/4/019 70,750,000 70,750,000 FT1913698C18 16/5/019. 124,830,000 - - 124,830,000 - Total 444,920,000 - - 444,920,000 444,920,000 I confirm that the amounts shown above are correct as of the date indicated. Head of Accdunts-e partment Name: JOHN K. KIMATHI Signature: n & 4 0 STATE DEPARTMENT OF DEVOLUTION SUMMARY OF RELIEF FUNDS SENT TO COUNTIES BATCH NO AMOUNT CUMULATIVE 1&2 5,200,000.00 3 800,000.00 4 940,000.00 5 3,480,000.00 2B 11,000,000.00 TOTALS 21,420,000.00 + 1 s d ¢r - BATCH I & 2 2018-2019 DATE COUNTY AIE No. AMOUNT IFMIS COM INV S.NO 1 9/4/19 Msambweni Sub-county 885272 200,000.00 368532 20 2 9/4/19 Kaloleni Sub-county 885267 200,000.00 368545 14 3 9/4/19 Malindi Sub-county 885268 200,000.00 368542 15 4 9/4/19 Pokot East Sub-county 885265 200,000.00 368718 13 5 9/4/19 Turkana South Sub-county 885257 200,000.00 368701 2 6 9/4/19 Tana River Sub-county 885276 200,000.00 368548 24 7 9/4/19 Turkana East Sub-county 885258 200,000.00 368969 3 8 9/4/19 Isiolo county 885282 200,000.00 368552 9 9 9/4/19 Loima Sub-county 885256 200,000.00 368702 1 10 9/4/19 Turkana County 885281 200,000.00 368682 8 11 9/4/19 Garissa county 885280 200,000.00 368453 28 12 9/4/19 Mandera county 885279 200,000.00 368455 27 13 9/4/19 Marsabit county 885278 200,000.00 368551 26 14 9/4/19 Bura Sub-county 885277 200,000.00 368539 25 15 9/4/19 Magarini Sub-county 885266 200,000.00 368543 16 16 9/4/19 Ganze Sub-county 885269 200,000.00 368534 17 17 9/4/19 Rabai Sub-county 885270 200,000.00 368547 1 18 9/4/19 Matuga Sub-county 885273 200,000.00 368530 21 19 9/4/19 Kinango Sun-county 885271 200,000.00 368544 19 20 9/4/19 Tana Delta Sub-county 885275 200,000.00 368540 23 21 9/4/19 Samburu East Sub-county 885264 200,000.00 368708 1 10 22 9/4/19 Lungalunga Sub-county 885274 200,000.00 NA 1 1 22 23 9/4/19 Kibish Sub-county 885261 200,000.00 368698 6 24 9/4/19 Turkana North Sub-county 885263 200,000.00 3686971 7 25 9/4/19 Turkana West Sub-county 885260 200,000.00 3687001 4 26 9/4/19 Turkana Central Sub-county 885262 200,000.00 368699 5 .__TOTAL 5,200,000.00 - - .* .a e . r a r . .- BATCH 3 DATE COUNTY AIE No. AMOUNT IFMIS COM INV S.NO 1 13-4-19 BARINGO 946215 200,000.00 2 13-4-19 ISIOLO 946216 200,000.00 3 13-4-19 MARSABIT 946217 200,000.00 4 13-4-19 SAMBURU 946218 200,000.00 TOTAL 800,000.00 BATCH 4 DATE COUNTY AlE No. AMOUNT IFMIS 17-6-2019 DCC NORTH HORR,MARSABIT 946219 200,000.00 17-6-2019 DCC NYANDO SUB COUNTY 946224 70,000.00 17-6-2019 CC MOMBASA 946221 200,000.00 17-6-2019 DCC KISUMU WEST SUB COUNTY 946222 70,000.00 17-6-2019 DCC KILIFI NORTH 946223 200,000.00 17-6-2019 DCC SAMBURU NORTH SUB COUNTY 946220 200,000.00 TOTALS 940,000.00 BATCH 5 DATE COUNTY AlE No. AMOUNT IFMIS COM INV 6/28/19 DCC TAVETA 946237 200,000.00 6/28/19 CC MUHORONI 946244 210,000.00 6/28/19 DCC KILIFI NORTH 946230 200,000.00 6/28/19 CC RACHUONYO 946243 70,000.00 6/28/19 DCC TANA DELTA 946233 200,000.00 6/28/19 DCC RABA] 946232 200,000.00 6/28/19 DCC THARAKA 946228 100,000.00 6/28/19 DCC TANA RIVER 946229 200,000.00 6/28/19 DCC BURA 946226 200,000.00 6/28/19 DCC NORTH HORR 946240 200,000.00 6/28/19 DCC MAKUENI 946241 200,000.00 6/28/19 DCC ENDEBES 946242 70,000.00 6/28/19 DCC RARIEDA 946245. 210,000.00 6/28/19 DCC SAMBURU NORTH 946234 200,000.00 6/28/19 DCC KISUMU EAST 946236 140,000.00 6/28/19 DCC NYANDO 946239 70,000.00 6/28/19 DCC MBITA 946227 70,000.00 6/28/19 DCC POKOT NORTH 946225 200,000.00 6/28/19 DCC POKOT CENTRAL 946231 200,000.00 6/28/19 DCC NYATIKE 946235 140,000.00 6/28/19 CC MOMBASA 946238 200,000.00 3,480,000.00 t AUTHORITY TO INCUR EXPENDITURE 2018-2019 - BATCH 2B DATE COUNTY AlE No. AMOUNT IFMIS 1 11/4/19 TAVETA SUB-COUNTY 885300 200,000 368536 2 11/4/19 MWATATE SUB-COUNTY 885299 200,000 368538 3 11/4/19 VOl SUB-COUNTY 885298 200,000 368546 4 11/4/19 WUNDANYI SUB-COUNTY 885297 200,000 368537 5 11/4/19 WEST POKOT SUB-COUNTY 885296 200,000 368705 6 11/4/19 POKOT NORTH SUB-COUNTY 885295 200,000 368703 7 11/4/19 POKOT CENTRAL SUB-COUNTY 885294 200,000 368704 8 11/4/19 POKOT SOUTH SUB-COUNTY 885293 200,000 368707 9 11/4/19 KIPKOMO SUB-COUNTY 885292 200,000 811218 10 11/4/19 BARINGO EAST SUB-COUNTY 885291 200,000 11 11/4/19 BARINGO NORTH SUB-COUNTY 885290 200,000 368715 12 11/4/19 BARINGO CENTRAL 885289 200,000 368717 13 11/4/19 MARIGAT SUB-COUNTY 885288 200,000 368714 14 11/4/19 MOGOTIO SUB-COUNTY 885287 200,000 368720 15 11/4/19 GARISSA 885286 200,000 368456 16 11/4/19 LAGDERA SUB-COUNTY 885285 200,000 368457 17 11/4/19 FAFI SUB-COUNTY 885284 200,000 368458 18 11/4/19 HULUGHO SUB-COUNTY 885283 200,000 368632 19 11/4/19 BALAMBALA SUB-COUNTY 946161 200,000 368630 20 11/4/19 DADAAB SUB-COUNTY 946160 200,000 368629 21 11/4/19 IJARA SUB-COUNTY 946159 200,000 368459 22 11/4/19 WAAR EAST SUB-COUNTY 946156 200,000 368462 23 11/4/19 WAAR NORTH SUB-COUNTY 946157 200,000 368463 24 11/4/19 WAJIR SOUTH SUB-COUNTY 946155 200,000 368460 25 11/4/19 WAJIR WEST SUB-COUNTY 946154 200,000 368461 26 11/4/19 ELDAS SUB-COUNTY 946153 200,000 368469 27 11/4/19 TARBAJ SUB-COUNTY 946162 200,000 368628 28 11/4/19 HABASWEIN SUB-COUNTY 946163 200,000 368627 29 11/4/19 BUNA SUB-COUNTY 946164 200,000 368631 30 11/4/19 MOYALE SUB-COUNTY 946165 200,000 368581 31 11/4/19 NORTH HORR SUB-COUNTY 946166 200,000 368442 32 11/4/19 SOLOLO SUB-COUNTY 946167 200,000 368582 33 11/4/19 MARSABIT 946168 200,000 368551 34 11/4/19 LAISAMIS SUB-COUNTY 946169 200,000 368565 35 11/4/19 LOIYANGALANI SUB-COUNTY 946170 200,000 368444 36 11/4/19 CHALBI SUB-COUNTY 946171 200,000 368564 37 11/4/19 MBOONI EAST SUB-COUNTY 946179 100,000 368509 38 11/4/19 MBOONI WEST SUB-COUNTY 946180 100,000 368556 39 11/4/19 KIBWEZJ SUB-COUNTY 946181 100,000 368610 40 11/4/19 MAKUENI SUB-COUNTY 946182 100,000 368608 41 11/4/19 NZAUS SUB-COUNTY 946183 100,000 368607 42 11/4/19 KATHONZWENI SUB-COUNTY 946178 100,000 368583 43 11/4/19 KILUNGU SUB-COUNTY 946184 100,000 368609 44 11/4/19 MAKINDU SUB-COUNTY 946185 100,000 8606 45 11/4/19 MUKAASUB-COUNTY 946187 100,000 368562 46 11/4/19 KIENI EAST SUB-COUNTY 946188 100,000 368508 47 11/4/19 KIENI WEST SUB-COUNTY 946189 100,000 368510 48 11/4/19 THARAKA SOUTH SUB-COUNTY 946190 100,000 368440 49 11/4/19 THARAKA NORTH SUB-COUNTY 946191 100,000 368439 50 11/4/19 MERU SOUTH SUB-COUNTY 946192 100,000 368623 51 11/4/19 MARAA SUB-COUNTY 946193 100,000 368437 52 11/4/19 KAJIADO NORTH (NGONG) 946194 100,000 368751 53 11/4/19 KAJIADO WEST (MAGADI) 946195 100,000 811216 54 11/4/19 MASHURU SUB-COUNTY 946196 100,000 368758 55 11/4/19 CENTRAL SUB-COUNTY 946197 100,000 368757 56 11/4/19 NAMANGA SUB-COUNTY 946198 100,000 811223 57 11/4/19 ISINYA SUB-COUNTY 946200 100,000 368770 58 11/4/19 LOITOKTOK SUB-COUNTY 946201 100,000 368759 59 11/4/19 TRANS MARA WEST (KILGORIS) 946203 100,000 368749 60 11/4/19 TRANS MARA EAST (EMURUADIKKIR) 946204 100,000 368750 61 11/4/19 NAROK WEST SUB-COUNTY 946205 100,000 811220 62 11/4/19 NAROK EAST (ENAIRANGIEENKARE) 946206 100,000 811217 63 11/4/19 NAROK NORTH SUB-COUNTY 946207 100,000 368747 64 11/4/19 NAROK SOUTH SUB-COUNTY 946208 100,000 368748 65 11/4/19 IGEMBE CENTRAL SUB-COUNTY 946209 100,000 811225 66 11/4/19 IGEMBE NORTH SUB-COUNTY 946210 100,000 368614 67 11/4/19 IGEMBE SOUTH SUB-COUNTY 946211 100,000 368613 68 11/4/19 TIGANIA EAST SUB-COUNTY 946212 100,000 368611 69 11/4/19 TIGANIA WEST SUB-COUNTY 946213 100,000 368612 70 11/4/19 BURI SUB-COUNTY 946214 100,000 368625 71 11/4/19 DCC SAMBURU CENTRAL 946152 200,000 368710 72 11/4/19 DCC SAMBURU NORTH 946151 200,000 368709 ITOTAL 11,000,000 CENTRM. KENYA KENYA Haile Selassie Avenue P.). Box 60000 - 00200 NairobiL Kenya Telephone: 2860000. Fax: 340192 25th July, 2019 CERTIFICATE OF BALANCES Customer: 122548 STATE DEPARTMENT FOR DEVOLUTION Balance Date: 30-Jun-19 Account No Account.Name Currency Balance 1000209712 CBK165-STATE DEPT.FOR DEVOLUTION KES 0.00 1000209763 DEV-STATE DEPARTMENT FOR DEVOLUTION KES 36,356,558.90 100209828 REC-STATE DEPARTMENT FOR DEVOLUTION KES 357,055,907.75 1000212616 DEP-STATE DEPARTMENT FOR DEVOLUTION KES 24,359,731.55 1000216174 ARID AND SEMI ARID LANDS(ASAL MTAP) KES 0.00 1000304863 INTER GOVT. RELATIONS TECH. COMM. KES 126,287,822.35 1000318287 INSTRU FOR DEV. ADVICE SUPPORT PRG KES 28,298,812.00 1000389408 STRATEGIC FOOD RESERVE FUND KES 0.00 J. W. NASIEKU (Ms) P. 5. LENKUME AUTHORISED SIGNATORY AUTHORISED SIGNATORY BANKING DIVISION BANKING DIVISION F.O. 30 REPUBLIC OF KENYA MINISTRY OF DEVOLUTION & PLANNING STATE DEPARTMENT FOR DEVOLUTION DEVELOPMENT-136 BANK RECONCILIATION STATEMENT AS AT 30.06.2019 CBK AIC NO. 1000209763 Shs. Cts. Shs. Cts. Shs. Cts. Balance as per Bank Statement 36,356,558.90 Less: 1 Payments in Cash Book not recorded in Bank Statement (Unpresented ) ...... _ 5,335,088,820.65 2 Receipts in Bank Statement not recorded in Cash Book .........- 5,335,088,820.65 - 5,335,088,820.65 Add: 3 Payments in Bank Statement not recorded in Cash Book ........ 9,932,615.50 4 Receipts in Cash Book not recorded in Bank Statement.-... 5,288,852,249.25 5,298,784,864.75 5,298,784,864.75 Balance as per Cash Book 52,603.00 Prepared By: JAMES WAINAINA Designation: ACCOUNTANT Checked By: J.KOECH Designation: PAC I certify that I have verified the Bank Balance in the Cash Book with the Bank Statement and that the above Reconciliation is correct. Signature Designation Date r. i s ,s. ,¢ . 7 1. PAYMENTS IN CASH-BOOK NOT IN BANK STATEMENT DATE REF. NO DETAILS AMOUNT Kshs 30.11.2018 CB PG 27 PRESTIGE MGT SOLUTION VAT 197,251.75 30.11.2018 CB PG 30 PAUL KIMANI 40,000.00 17.12.2018 CB PG 40 GRORY NKALTA 59,400.00 17.12.2018 CB PG 40 EDWARD WANJARA 57,600.00 31.12.2018 CB PG 44 GRIPUS FWAMBA 42,000.00 31.12.2018 CB PG 44 GEORGE MUTUNGU 29,600.00 08.01.2019 CB PG 46 S.OLE KIRGOTHY 37,800.00 14.01.2019 CB PG 47 IYSAK VAT 46,246.55 31.01.2019 CB PG 54 DAVID OKWIN 56,250.00 31.01.2019 CB PG 54 GLADY MONANYI 11,250.00 31.01.2019 CB PG 54 ANTONY WANJOHI 24,500.00 31.01.2019 CB PG 54 HASSAN NOOR 24,500.00 27.02.2019 CB PG 69 UPSTREAM TRADERS VAT 3,000.00 27.02.2019 CB PG 69 VINYAK ENTERPRISES VAT 34,396.55 27.02.2019 CB PG 69 EDWIN WANYONYI 50,400.00 27.02.2019 CB PG 69 EVAIS WANYONYI 18,900.00 27.02.2019 CB PG 69 JOHN MAKATE 42,000.00 27.02.2019 CB PG 69 EDWIN WANYONYI 18,900.00 15.03.2019 CB PG 73 MERCY MUIGAI 14,700.00 15.03.2019 CB PG 73 GIDEON MONENE 36,700.00 15.03.2019 CB PG 73 OYONTA OTUKE 14,700.00 29.03.2019 CB PG 80 KSG ENES MBASU 92,220.00 29.03.2019 CB PG 82 KIZITO TEMBA 73,500.00 29.03.2019 CB PG 82 GEORGE MUTUNGU 34,300.00 29.03.2019 CB PG 84 CALOLINE LENTUPURU 52,500.00 23.04.2019 CB PG 87 CAROLINE IMBAYI 265,000.00 01/04/2019 CB PG 88 HANRAN MUCHIRI 50,400.00 01/04/2019 CB PG 88 CALOLINE JEBITOK 420,000.00 30.04..2019 CB PG 91 CHARLES SUNKULI 37,800.00 30.04..2019 CB PG 93 JEPCOM SERVICES CLEANNING SERVICES VAT 9,189.70 30.04..2019 CB PG 93 SPORT INTERNATIONAL TOUR VAT 50,844.85 30.04..2019 CB PG 93 EKWAN NABOS 420,000.00 30.06.2019 CB VOL II PG 2 ATTIC TOURS AIR TICKETS 38,625.00 30.06.2019 CB VOL II PG 2 MERCY MUIGAI 44,100.00 30.06.2019 CB VOL II PG 2 DAVID CHEBOI 44,100.00 30.06.2019 CB VOL II PG 2 MICHAEL OBUNDE 44,100.00 30.06.2019 CB VOL II PG 4 ADJU8STMENT FOR CB VOL I PG 47 100,000.00 30.06.2019 CB VOL II PG 8 HUSSEIN DADO 72,800.00 30.06.2019 CB VOL II PG 8 KASSIM SHORA 25,200.00 30.06.2019 CB VOL II PG 8 ISMAIL KOKANE 25,200.00 30.06.2019 CB VOL II PG 8 IDD CHIVURUGO 25,200.00 30.06.2019 CB VOL II PG 8 SWALEH GODANA 25,200.00 30.06.2019 CB VOL II PG 8 CATHERINE IMUGE 25,200.00 30.06.2019 CB VOL II PG 8 ANTONY KUNYIHA 25,200.00 30.06.2019 CB VOL 11 PG 8 PAULINE MUSAU 25,200.00 30.06.2019 CB VOL II PG 9 AFRICAN TOUCH TOURS 80,335.00 30.06.2019 CB VOL II PG 9 PRIMATE TOURS 62,800.00 30.06.2019 CB VOL II PG 9 JAVAN TOURS 1,240,600.00 30.06.2019 CB VOL I1 PG 9 JAVAN TOURS 29,800.00 30.06.2019 CB VOL II PG 9 JAVAN TOURS 14,500.00 30.06.2019 CB VOL 11 PG 9 SILVER AFRICA TOURS 208,430.00 30.06.2019 CB VOL I PG 9 CYNAMAC ENTERPRISES 1,588,362.05 30.06.2019 CB VOL II PG 9 CYNAMAC ENTERPRISES VAT 86,637.95 30.06.2019 CB VOL II PG 9 PEAR INVESTMENTS 4,844,094.85 30.06.2019 CB VOL II PG 9 PEAR INVESTMENTS VAT 26,405.15 30.06.2019 CB VOL II PG 9 WORLD PAINTS SUPPLIERS 714,051.70 30.06.2019 CB VOL II PG 9 WORLD PAINTS SUPPLIERS VAT 38,948.30 30.06.2019 CB VOL II PG 9 GEBERK SOLUTIONS 172,206.90 30.06.2019 CB VOL II PG 9 GEBERK SOLUTIONS VAT 9,393.10 30.06.2019 CB VOL II PG 9 MOLARA CIVIL ENG. LTD 934,051.70 30.06.2019 CB VOL 11 PG 9 MOLARA CIVIL ENG. LTD VAT 50,948.30 s. . . s . 30.06.2019 CB VOL 11 PG 9 JAMESALE LTD 1,156,896.55 30.06.2019 CB VOL II PG 9 JAMESALE LTD VAT 63,103.45 30.00.2019 CB VOL 1I PG 9 ELLANDS AGENCIES 727.517.25 30.06.2019 CB VOL II PG 9 -LLANDS AGENCIFF VA1 39,682.75 30.06.2019 CB VOL l1 PG 9 KOCHE INVESTMENTS 1,413,405.15 30.06.2019 CB VOL I PG 9 KOCHE INVESTMENTS VAT 77,094.85 30.06.2019 CB VOL 11 PG 9 RISUMA LTD 458,965.50 30.06.2019 CB VOL II PG 9 RISUMA LTD VAT 25,034.50 30.06.2019 CB VOL 11 PG 9 SPINWORLD ENTERPRISES 969,137.95 30.06.2019 CB VOL II PG 9 SPINWORLD ENTERPRISES VAT 52,862.05 30.06.2019 CB VOL II PG 9 EMART SERVICES 1.417,672.40 30.06.2019 CB VOL II PG 9 EMART SERVICES VAT 77,327.60 30.06.2019 CB VOL 11 PG 9 DHARKEMMY CORPORATE CONSUTANCY 4,931,034.50 30.06.2019 CB VOL II PG 9 DHARKEMMY CORPORATE CONSUTANCY VAT 268,965.50 30.06.2019 CB VOL II PG 10 JOTO ENTERPRISES 461,412.05 30.06.2019 CB VOL II PG 10 ELISON CO LTD 894,698.30 30.06.2019 CB VOL 11 PG 10 ELISON CO LTD VAT 48,801.70 30.06.2019 CB VOL II PG 10 TAG HENER 395,415.85 30.06.2019 CB VOL If PG 10 TAG HENER VAT 21,568.15 30.06.2019 CB VOL II PG 10 TWERA ENTERPRISES 898,965.50 30.06.2019 CB VOL II PG 10 TWERA ENTERPRISES VAT 49,034.50 30.06.2019 CB VOL I! PG 10 ZIPJOE AGENCIES 1,003,070.00 30.06.2019 CB VOL II PG 10 KASNEB EXAMS WAINAINA 17,500.00 30.06.2019 CB VOL II PG 10 MALLORCA CIVIL ENG. LTD 934.051.70 30.06.2019 CB VOL II PG 10 ISUZU EAST AFRICA 4,660,775.85 30.06.2019 CB VOL II PG 10 ISUZU EAST AFRICA VAT 254,224.15 30.06.2019 CB VOL II PG 10 VISSION INSTITUTE- TUTION WAINAINA 43,620.70 30.06.2019 CB VOL II PG 10 VISSION INSTITUTE- TUTION WAINAINA VAT 2,379.30 30.06.2019 CB VOL li PG 10 ROYAL CITY HOTEL 1.177,758.60 30.06.2019 CB VOL II PG 10 ROYAL CITY HOTEL VAT 64,241.40 30.06.2019 CB VOL 11 PG 10 JOMSALE LTD 995,689.65 30.06.2019 CB VOL II PG 10 JOMSALE LTD VAT 54,310.35 30.06.2019 CB VOL II PG 10 &11 LYDIA MWANGI 229,000.00 30.06.2019 CB VOL II PG 11 JAVAN TOURS 63.600.00 30.06.2019 CB VOL Il PG 11 BEATRICE MAKAWITI CONSULTANCIES 760,000.00 30.06.2019 CB VOL II PG 11 BEATRICE MAKAWITI CONSULTANCIES VAT 40,000.00 30.06.2019 CB VOL II PG 11 NG-CDF 5,286,162,000 30.06.2019 CB VOL II PG 11 JOMSALE LTD 1,024,137.95 30.06.2019 CB VOL II PG 11 JOMSALE LTD VAT 55,862.05 30.06.2019 CB VOL I PG 11 MARTIN ONYANGO 441,000.00 30.06.2019 CB VOL II PG 11 CAROLINE JEBITOK 651,000.00 30.06.2019 CB VOL II PG 11 JAMES KAMUNYA 735,000.00 30.06.2019 CB VOL II PG 11 JACKSON MUKUNJI 676,200.00 30.06.2019 CB VOL II PG 12 JACKSON MUKUNJI 725,200.00 30.06.2019 CB VOL II PG 12. ENES MBASU 491,400.00 30.06.2019 cB VOL II PG 12 JAMES WAITITU 231,000.00 30.06.2019 CB VOL II PG 12 EDWARD NGASE 388,000.00 30.06.2019 CB VOL II PG 12 NAVI CUSTOMISED SOLUTIONS 2,181,034.50 30.06.2019 CB VOL 11 PG 12 NAVI CUSTOMISED SOLUTIONS VAT 118,965.50 30.06.2019 CB VOL 1i PG 12 JORAM GICHERU CONSULTANCIES 760,000.00 30.06.2019 CB VOL II PG 12 JORAM GICHERU CONSULTANCIES VAT 40,000.00 30.06.2019 CB VOL II PG 13 GREMANGI INVESTMENT 215,258.60 30.06.2019 CB VOL II PG 13 GILLNET AGENCIES 243,540.95 30.06.2019 CB VOL II PG 13 ROKEMAH INVESTMENTS 750,493.95 30.06.2019 CB VOL II PG 13 HOTEL WATERBUCK LTD 313,168.10 30.06.2019 CB VOL II PG 13 HOTEL WATERBUCK LTD VAT 17,081.90 30.06.2019 CB VOL 11 PG 13 NATION MEDIA GROUP 202,096.55 30.06.2019 CB VOL II PG 13 NATION MEDIA GROUP VAT 11,023.45 30.06.2019 CB VOL II PG 13 PRIDEINN RESORT 280,689.65 30.06.2019 CB VOL 11 PG 13 PRIDEINN RESORT VAT 15,310.35 30.06.2019 CB VOL II PG 13 CHRISTINE SARAH 623,000.00 S,335,088,820.65 s 3. PAYMENTS IN BANK STATEMENT NOT IN CASH-BOOK: DATE REF. NO DETAILS AMOUNT Kshs. 18.10.2018 FT18292BFRWS GEORGE GACHURU 29,600.00 19.10.2018 FT18292BFRWS ASMAN WANARASWA 42,000.00 02.11.2018 FT18306YCHD2 TRFS PAYMENT 36,206.90 09.11.2018 FT1831371NRG TRFS PAYMENT 19,386.20 27.11.2018 FT18331ZCZT2 TRFS PAYMENT 1,241.40 28/11/2018 FT18332D9QTP LYDIA OKUSI 21,000.00 28/11/2018 FT183320RL4N KENYA SCHOOL OF GOVER 22,758.00 28.11.2018 FT1 8332XHTPG JAMES BUNDI 59,400.00 30/11/2018 FT1833346DFBH TRFS PAYMENT 76,974.00 03.12.2018 FT18337FZ938 CHARATY NTHAMA 44,800.00 10.12.2018 FT18344CD96S MAEGGIE FATUMA 9,800.00 10.12.2018 FT183449TS2K PAUL MUTHOI 9,800.00 10.12.2018 FT1 83447QZ7M LUTHER KIPKORIR 16,800.00 10.12.2018 FT18344C3WB2 CATHERINE MUTHONI 44,800.00 10.12.2018 FT1 8344YWBVM ELIZABETH WAITHERA 78,400.00 20.12.2018 FT18354X3LCO JUDITH AKINYI 44,800.00 21.12.2018 FT18355CPPF6 MARTIN EKWAM 140,000.00 18.01.2019 FT190182NH52 ZIPPORAH WANJIRU 14,700.00 18.01.2019 FT19018JSL6H SARAH OMANYO 195,000.00 18.01.2019 FT190185H15S CAROLINE JEBITOK 627,200.00 28.01.2019 FT19028R96NK REUBEN SIKULU 50,400.00 30.01.2019 FT19030G5MMJ JAMES MWANGI WAINAINA 168,000.00 30.01.2019 FT190316ZSJF LUTHER KIPKORIR 11,250.00 31.01.2019 FT19031WQ7D9 ANTONY WANJOHI 49,000.00 31.01.2019 FT19031WQ7D9 DANIEL OUMA 56,250.00 31.01.2019 FT19031XJNHF GLADYS MOKEIRA 67,500.00 08.02.2019 FT19039JPX2N DAVID KIRRIA 9,800.00 08.02.2019 FT190395GZ5G LUTHER KIPKORIR 16,800.00 11.02.2019 FT1 9042P21 MX GLADYS MOKEIRA 11,250.00 11.02.2019 FT19042YG22K MOSES AMOKE 74,100.00 12.02.2019 FT19043T4N3S PETER SIBALE 21,000.00 12.02.2019 FT1904342Q9W JOHN MUTINDA 92,400.00 19.02.2019 FT19050P3Z4S KHAMALA TEMBA 98,000.00 19.02.2019 FT1905038VWQ CHRIPUS FWAMBA 98,000.00 22.02.2019 FT19053RJTF8 JACKSON MWANGI 14,700.00 22.02.2019 FT190536HB21 MARTIN KIMANI 14,700.00 22.02.2019 FT19053TGD37 PAUL MUTHOI 14,700.00 22.02.2019 FT1 90534ZCLL RONALD WANYAMA 14,700.00 22.02.2019 FT19053RKMK9 BENEDICT WERE 25,200.00 22.02.2019 FT1 905396SOK PENINAH KIHIKA 25,200.00 22.02.2019 FT190535908Q LOISE WANGUI 25,200.00 22.02.2019 FT19053SJVDC JAMES KINYUA 25,200.00 22.02.2019 FT190535908Q REUBEN THUKU 25,200.00 22.02.2019 FT1 9053XLWTI LEONARD LESWAM 31,500.00 22.02.2019 FT19053KXD73 HANNAH WAKONYO 31,500.00 22.02.2019 FT190539DY2D GIDEON KIRII 35,700.00 22.02.2019 FT19053JZC6W KULA HACHE 37,800.00 22.02.2019 FT19053VIXM8 CHARLES SUNKULI 43,800.00 22.02.2019 FT19053P9GXH CHARLES WANJOHI 67,800.00 22.02.2019 FT190539NNNG PAUL MUTHOI 67,800.00 22.02.2019 FT1905341JWH MOSES AMOKE 67,800.00 22.02.2019 FT19053VVIMY MARGARET ORUKO 140,700.00 26.02.2019 FT1905782HDW LIBKEN AGENCEIS 96,300.00 28.02.2019 FT19059CSGMS JARED AKUMA 11,250.00 28-02.2019 FT19059T22DN NAOMI WAMUYU 44,100.00 28.02.2019 FT19059S61BO MARTIN KIMANI 44,100.00 28.02.2019 FT19059KRF7Q JOSEPH WATUNI 44,100.00 28.02.2019 FT19059FYHTD AFRICAN TOUCH SAFARIS 52,100.00 28.02.2019 FT19059JXTOI JULIUS KAMTO 98,000.00 28.02.2019 FT19059S7KFF GLADYS KAMSA 176,400.00 05.03.2019 FT19064VNBVQ JOSEPH WEITARA 184,800.00 08.03.2019 FT19067YZ4MV MARY BOSIRE 136,000.00 08.03.2019 FT190716BJ89 JAVAN TOURS AND TRAVEL 25,700.00 12.03.2019 FT19071S8TOT PRIVATE TOURS 96,020.00 14.03.2019 FT1907361QKC SILVA KANYAA VUNDI 157,000.00 15.03.2019 FT19074LJHF6 HILARY KULUNDU 98,000.00 25.03.2019 FTI9084WKNX2 EVA BECKY 29,400.00 28.03.2019 FT19087WY7FN NELLY JELAGAT 29,400.00 28.03.2019 FT19087ZNKBD CHARLES WANGONDU 42,000.00 29.03.2019 FT1908873NW3 PAUL MUTHOI 9,800.00 29.03.2019 FT1 9088BG4FW JACKSON MWANGI 34,300.00 03.04.2019 FT190931Z20T . ZACHARIA WECHULI 192,500.00 03.04.2019 FT190934RXMP JAMES MACHARI WAITITU 494,900.00 03.04.2019 FT190934271T ELIZABETG WANZA 572,600.00 05.04.2019 FT1909351PSMP SALIM KUTI 140,000.00 23.04.2019 FT19113ZRQZF EVELINE MUHENGE 14,700.00 23.04.2019 FT191137K6YY MEGGIE FATUMA . 18,900.00 23.04.2019 FT19113FO6RQ GODFREY BIHEMBO 29,400.00 23.04.2019 FT191135990S LUCY KAMAU 31,500.00 23.04.2019 FT19113K9MG2 LYDIA WATIRI 33,600.00 23.04.2019 FT19113QHPWY PURITY UKIMA UNDERSTAMENT IN C BOOK 45,000.00 23.04.2019 FT1 9113LNTBX KULA HACHE 50,400.00 23.04.2019 FT19113BZVWV OSANO MWAYI 50,400.00 23.04.2019 FT1911334MVR KIBET CHEPTUMO 50,400.00 23.04.2019 FT19113CMGHX JAMES MUCHAI 50,400.00 23.04.2019 FT1 9113MMLQS BENEDICT WERE 50,400.00 23.04.2019. FT19113C6B3N HANNAH WAKONYO 63,000.00 23.04.2019 FT191131X2MF REUBE SIKULU 75,000.00 23.04.2019 FT19113D2L70 JACKSON MWANGI 420,000.00 30.04.2019 FT1912064RTI ONESMUS JONES 29,400.00 30.04.2019 FTI 9120CTOQL JOEL MWANGI 37,800.00 30.04.2019 FT1 9120FK4WV PENINAH KIHIKA 109,200.00 30.04.2019 FT19120NJPYM JACKSON MWANGI 505,600.00 03/06/2019 FT191540Q03D BURCHS RESORT 151,724.15 03/06/2019 FT1 91543G6C8 VERONICA JEMIMA KIOKO 184,800.00 13/06/2019 FT19164HOD33 NANCY MWENES1 ADENYA 226,800.00 26/06/2019 FT19177ZQP87 CAROLINE JEBITOK 610,000.00 VARIOUS JUNE & JULY 2019 PAYMENTS NOT IN CB 1,217,804.85 9,932,615.50 - .s. T G 4 1 7 4. RECEIPTS IN CASH BOOK NOT IN BANK STATEMENT. DATE REF. NO DETAILS AMOUNT 10/12/2018 CB PG 35 ISAIAH WALUMBANGO 37,800.00 21/01/2019 CB PG 49 JANE KIROP 168,000.00 24/01/2019 CB PG 52 UN DESCRIBED 362,712.00 31/01/2019 CB PG 55 JARED AKUMA 11,250.00 30/04/2019 CB PG 92 UN DESCRIBED 8,000.00 30/06/2019 CB VOL II PG 11 EXCHEQUER 5,286,000,000.00 30/06/2019 CB VOL II PG 12 MUKUNJI MWANGI 49,000.00 30/06/2019 CB VOL II PG 12 UN DESCRIBED VAT REVERSAL 34,487.25 30/06/2019 CB VOL II PG 13 UN DESCRIBED REFUNDS FROM REC 195,000.00 30/06/2019 CB VOL II PG 13 UN DESCRIBED REFUNDS FROM REC 786,000.00 30/06/2019 CB VOL II PG 13 UN DESCRIBED REFUNDS FROM REC 1,200,000.00 5,288,852,249.25 9 - . , - s . CENTRAL BANK OF KENYA BANKI KUU YA KENYA STATEMENT OF ACCOUNT Rundate: 06/08/2019 CENTRAL BANK OF KENYA Runtime : 14:28:14 BANKI KUU YA KENYA Customer Number: 122548 P.O.BOX 60000 - 0200 Account Number : 1000209763 NAIROBI Account Name: DEV-STATE DEPARTMENT FOR DEVOLUTION(KES) STATEMENT PERIOD: FROM 01/06/2019 TO 30/06/2019 Opening Balance : 20842150.6 03/06/2019 03/06f2019 FTI91540Q03D Outw'ardRTGS PaymentMT IO3 151724.15 0.00 20,690.426.45 0010005715 STATE DEPARTMENT FOR DEVOLUTION:999999 BURCHS RESORT 001000715 Generated on: 06th August 2019 at 02:28 PM EAT Page lof 58 0010005854 PV NO 5361 185 28/06/2019 28/06/2019 FTI91793ZOHD Outward RTGS Payment MT 103 609,267.25 0.00 36,356,558.90 0010005920 STATE DEPARTMENT FOR DEVOLUTION:999999 SYRAM INVESTMENT LIMITED 0010005920 PV NO 5097 Totals 68,545,053.75 84.059,462.05 Closing Balance 36,356,558.90 Generated on: 06th August 2019 at 02:28 PM EAT Page 58 of 58 CENTRAL BANK OF KENYA BANKI KUU YA KENYA STATEMENT OF ACCOUNT Rundate: 06/08/2019 CENTRAL BANK OF KENYA Runtime : 14:29:51 BANKI IGUU YA KENYA Customer Number: 122548 P.O.BOX 60000 - 0200 Account Number: 1000209763 NAIROBI Account Name: DEV-STATE DEPARTMENT FOR DEVOLUTION(KES) STATEMENT PERIOD: FROM 01/0712019 TO 31/07/2019 Opening Balance : 36356558.9 1 01/07/2019 01/07/2019 FTI9182KI(TR Outward RTGS Payment MT 103 215,258.60 0.00 36,141,300.30 0010005922 STATE DEPARTMENT FOR DEVOLUTION:999999 GREMONGI INVESTMENT 0010005922 Generated on: 06th August 2019 at 02:29 PM EAT Page 1 of 25 n 0010004881 STATE DEPARTMENT FOR DEVOLUTION:999999 ELIZABETH AYUYO OUMA 0010004881 PV NO 2444 82 17/07/2019 17/07/2019 FT191987JVVS Outward RTGS Payment MT 103 77,800.00 0.00 52,603.00 0010005984 STATE DEPARTMENT FOR DEVOLUTION:999999 JAVAN TOURS AND TRAVEL 0010005984 . __PV NO 6055 Totals 5,324,219,007.60 5,287,915,051.70 Closing Balance 52,603.00 Generated on: 06th August 2019 at 02:29 PM EAT Page 25 of 25 - a y r. a - ���.�у�аlТ'л%у�1.�• ��rlэ у,у�� ,г� г улs+��t.ц'l ��r�-�А- � �.�� и� ш�'иi�h� S�и � ''•гу�,.й�,,,,ьглl��хахп.и.="t,i"'м_'1г�'°'..=". .�°`•�.... - .. .. � � . , �I � � �� мц х-У 'N„�,'1'�`..F'5,�.�".r�k� г.�ь ю {� .'м x..rLгt�r�м�id? ,. 1 `и��-�``'���� �.�� • � �. - �,1 '-' . � � �'Т . 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S #.. `; � .:;,... .. , , . -. : ; �,.. . , : . - . � ��� ; : � ; s _ �.:�,;:� �:,� . : � . {; •�41 .-: . .; . . _, ... :, .. ;,.. ... . �� -�:5� . 11 �._S+•� - '� i417`у'.'� .а- �У . Э�. �.: " . .��г: ' �� • . КгJ , 3f'�� 1 �.г.г�". M1• ..�31� } i.'rr. � ,й�. t i 9 !. ` з '� . .j � i� �F_ . ,у �. S., t� . -N 7 - г }} � �з k, � j • �`. ; 4 , � у i '� 1 � , � �+;� i.й, У� ;И� '`д1 ��,.. .....::...... . ' _ . � � ;.,., •: 1 . , . " . ? ; i �ч� . 'г :1, г ' '��, 1 _ , .. „а.. �:;:w� '��wY.{� {. 1; ,;,1tг "1' .�5;_У •.--и`i 'aS' :.1 � Э � "W�ь; ;;г� _ � � - .°;;��- .ы' �-Г :ч,з _ ; д� г 7 ., � t у �. � '` . ,q, . ,` : � г�и ` �""t ' � ' 1 ' 1 � , i. 1 � г � � ч � г , •',�, г г . i�'.`и. i�'�� • . .1� �t 5�' ��!' � . г . ?_ 1зtf�,� ,� К°у } ., У r, h, 2 i" у �ГН �•v . С. .г з . �Lv+++,111 ..,с ^ з . , } - а `7' � J' . 1 Э ':«� , , G � � + '� f I� {+ - • ' �•;1 �l t,it 5 ! , ! I з . , . _ , ; У ' - '' . >'' i �._ � У 'г ` . , 1 1� _ . , 7 _ _ '` 1 � , � - : sti � �, _ - ' .� , . ..I f i .х _ . _. _ , 1' лцг' �, - - - � . �, � � �, , . , t., �. е � �, i , , '. . t г . . г j� � .� � ' , _ �. : , i.:... - - . 1� � г ; � ---- ' � -- 1 _... . f , , . t �.�, • ; ,, i tj� �.� г : . . . �_. .' .. �. t . . , . ! - � �'� �I 1 � ,� ., �. I�!4 �, . Ср . .. .. �.. • '•6 �. ' • . _ ' . ..' . е. �ь �.., . .: ., _. . , ...,. .. .1+С.. . �;,.. ., . _ f , . 1 t" } - - _ ь.. .�1.г . }�„ У� . J'F- I : � {lг' I 1 1 1 _� г+ k 4« - ' г, • I •+ �i: 1 -г . � f` � г1 . ° г Э �� (у � •г � ` ., � . � � .• � {i•. N - г� • : �.,. �. �,,:'. _ G� - ,. . � �� - д �.ь�* г •'=г '+��' � �J. . ц: .�.�. .. . � ,. ,:.�,. ..: _.-... -. . . �. ,...<.'�'' .... :'�'.. . .- -�: r r��. �.,, , . � , v,:.- .. ,. !:, ..,.. �,.,,..., .. r,;г,. . •f. . ... , . �..�.�..� F.O. 30 REPUBLIC OF KENYA MINISTRY OF DEVOLUTION & PLANNING STATE DEPARTMENT FOR DEVOLUTION DEPOSIT - 136 BANK RECONCILIATION STATEMENT AS AT 30.06.2019 CBK A/C NO. 1000212616 Shs. Cts. Shs. Cts. Shs. Cts. Balance as per Bank Statement 24,359,731.55 Less: Payments in Cash Book not recorded in Bank Statement (Unpresented Cheques) ......... 2 Receipts in Bank Statement not recorded in Cash Book ......... Add: Payments in Bank Statement not recorded in Cash Book ........ 4 Receipts in Cash Book not recorded in Bank Statement..... Balance as per Cash Book 4,359,731.55 Prepared By: JAMES WAINAINA DESIGNATION: ACCOUNTANTf CHECKED BY: J. KOECH DESIGNATION: PAC I certify that I have verified the Bank Balance in the Cash Book with the Bank Statement and that the. above Reconciliation is correct. Signature Designation Date CENTRAL BANK OF KENYA BANKI KUU YA KENYA STATEMENT OF ACCOUNT Rundate: 19/11/2018 CENTRAL BANK OF KENYA Runtime: 15:03:32 BANKI KUU YA KENYA Customer Number: 122548 P.O.BOX 60000 -0200 Account Number: 1000212616 NAIROBI Account Name : DEP-STATE DEPARTMENT FOR DEVOLUTION(KES) STATEMENT PERIOD: FROM 01/07/2018 TO 19/11/2018 Opening Balance: 24430731.55 . .- .. ... . . 02/1/2018 02/1I/2018. FT8306Z4ZVQ .. OutwardRXTGS.PaymentMT103 .71,000,00 -.. -..- 0.00 .24,359,731,55 0020000132 STATE DEPARTMENT FOR DEVOLUTION:999999 GLENNSTEAM ENGINEERING WORKS LMITE 0020000132 ,enerated on: lth November 2018 at 02:10 PM EAT Page 1 of 2 -A - PV NO 0954/2 Totals 71,000.00 0.00 Closing Balance 24,359,731.55 Generated on: 19th November 2018 at 02:10 PM EAT Page 2 of 2 .� � � � � т . � �пJ м я• .�,� r � trи:'\ . � � * г'..rиr t�" t?'цг V ме.,.:r 7г.. .� ,,. . � , ' . .. � � � r-,, Г• .�ь� ; 7 � 1 С. � < . , ,у � r Г,э�, ` �. . . � . • _ ,• � � г . , �, ., . ��г^ � , г 6 � . , . . .,. . , ... � . � � . . f ., . ' ., . � , , . . , ' ' . . � � . . ' � . . . . , . � � . . .. 4J . ' � � , . . .. � , . Q �' � . . . , „ , .. . �..: �... ... , . � ,.� �, , .. . . ; ,. -.,.. � ` v ,. . О ,'_' - = � о . , й О "О г-�-+ :. N � ; : .� Г �� . Г ... �в., ' . : �- .;.. .:... 1' . , . ' ' � ' �� • ' . . ^�, . . , �. . ��. v �! � .. :_ .: ' ' . , .: ' . . , . . , .. , , ,' , ��� . ... .: ... . 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Reportofthe Board of SurveyontheCash and Bank Balances of -RECURRENT--- -------- 1032 CASH-BOOK --------------------------------------------- as at the close of business on -30 -.-JUNE ------------------ --- 20-19 ---- The Board, consisting of (Names and qffzcial titles) I.MAURICE OGOLLA-CHAIRMAN 2.REUBEN THUKU-MEMBER ------------------------------------------------------------------------------ 3JAMES NGUGI-MEMBER assembled at the office of DEPT OF DEVOLUTION CASH OFFICE TELEPOSTA TOWERS at 9.30 AM ----------------- (time) on the 1--TULY 2019 --------------------- ------------ and the following cash was produced: Notes Sh Silver Sh. 47.00 ................................... ......... ------------------------- Copper Sh - ---------- 80 Cheques (as per details on reverse) ------------- Sh. NIL 1,041,397.80 It was observed that cheques arnounting to Sh. ___NIL -------- cts -------------- had been on hand for more that 14 days prior to the date of the survey. The cash consists of East African currency and does not contain any demonetized coin or notes. ........ ... ... .. 'I"he Ca-sh-Book-Teflected the following balances-asat-the close of busirtess on-the- ------------------------------------ 30-6 2019--- Cash on Hand Sh. ] Q41,3U.kQ Bank Balance 24,023.00 The Bank Certificate of Balance showed a sum of Sh. 357,055,907.75 cts (Sh. 357,05 ,297.75 ---- Cts ----- according to the credit of the account on ---- 30-6 ----------------------- 2019 The difference between this figure and the Bank Balance as shown by the Cash Book is accounted for in the Bank Reconciliation Statement (F.O. 30.),Mached. .... . . . ... . .. .. .. .. . o . r, airman D a te .... ....... ....... .... ... ............ - I ..................................... Members Qf the Board P I<' 11 Haiie Seikiss5e AveCnult P( Bex 60000 - 00200 Nair-obL XAenykt Telphone: 2860000. Fax: 340 192 25th July, 2019 CERTIFICATE OF BALANCES CIstomer: 122548 STATE DEPARTMENT FOR DEVOLUTION Balance Date: 30-Jun-19 Account No Account.Name Currency Balance 1000209712 CBK165-STATE DEPT.FOR DEVOLUTION KES 0.00 1000209763 DEV-STATE DEPARTMENT FOR DEVOLUTION KES 36,356,558.90 1000209828 REC-STATE DEPARTMENT FOR DEVOLUTION KES 357,055,907.75 1000212616 DEP-STATE DEPARTMENT FOR DEVOLUTION KES 24,359,731.55 1000216174 ARID AND SEMI ARID LANDS(ASAL MTAP) KE.S 0.00 1000304863 INTER GOVT. RELATIONS TECH. COMM. KES 126,287,822.35 1000318287 INSTRU FOR DEV. ADVICE SUPPORT PRG KES 28,298,812.00 1000389408 STRATEGIC FOOD RESERVE FUND KES 0.00 J. W. NASIEKU (Ms) P. S. LENKUME AUTHORISED SIGNATORY AUTHORISED SIGNATORY BANKING DIVISION BANKING DIVISION b. a � 9 � � . � _�_ -�._. .___�'Г� ' "-...' __.._" '. � � � I "'_ i � - I _ . � SS � ....-�.-. � о . nг � � , ., Э � о � р и � L q С � 1 `< о � N �' � р й О CU �р .N� __ о i � � I, � _� � � и � � �э т � i ➢ z 4 � Э � � 'ti � 7� С7 и ° О < у т -� о = z Г� � < � °о F ! О О �+ � о о D С CJ � � и о � Сп � ^-3 � �v � � 0 z� й и � ..� -о �' й ы� � � О хZ Э, -о -� ' и ,�.i � , r' О -1 � � � о � и �7 ,� О о - • � � , о . . _ й , � й � � � � ии v, �� С7 °O д т о� о, � °' � а � � � �-+ о ry О о \ о О О О О О � N � � ;� А - О �.oi ° N . �0 � � . . w . - . w о о .д, . о о . О .. . .. . .. __ � ,I‘聊 착’ ( & && & ,,1&7，· & - - &- &:-.＾」 【따 - - -.& . 』 -: -- &,- ，큔／ -- . 겯．- -- 乙め パ 内ず→りJ →． ず－-J→→J一 Date,' ation Vouche Reccipt Cts. Sh. Cts. Sh. Cts. From -hom Received DeseriptionofReccipt Alloc No. NO. sh. 2P Cj nil -m il i _ýlo k,'cýUdi ky)ýwe (j I ,ýý43 C 0 cl AW; IL~ ku w råld cý 0 c. l l 14 1 I Fil ?• s ! 1 • '. ' s REPUBLIC OF KENYA D ale ......1-7-20 19 . ......................... Report of the Board of Survey on the Cash and Bank Balances of DEVELOPMENT 1032 CASH BOOK as at the close of business on 30 -. JUNE 2019 The Board, consisting of (Names and official titles) .MAURICE OGOLLA-CHAIRMAN 2.REUBEN THUKU-MEMBER 3.JAMES NGUGI-MEMBER assembled at the office of DEPT OF DEVOLUTION CASH OFFICE TELEPOSTA TOWERS at _9.30 AM .._._._._ . _._._.Ctime) on the 1-JULY _-_ -____ 2019 and the following cash was produced: - Notes __ . . _.__ Sh NIL Silver Sh. NIL Copper ___ Sh. __ NIL Cheques (as per details on reverse) _-_-_-__-_-_-- Sh. NIL NIL It was observed that cheques amounting to Sh. ___NIL _-_ -cts. ____ had been on hand for more that 14 days prior to the date of the survey. The cash consists of East African currency and does not contain any demonetized coin or notes. The Cash Book reflected thefollowing balances as at the close of business on the 0---, 2019 Cash on Hand Sh. NjL Bank Balance 52,603.00 The Bank Certificate of Balance showed a sum of Sh. 36,356,558.90 cts (Sh. 36,356,558 - - 90 Cts according to the credit of the account on _ 30-6 _-_ - _-_-_-_-_-_-_-2019 The difference between this figure and the Bank Balance as shown by the Cash Book is accounted for in the Bank Reconciliation Statement (F.O. 30) atta d. Irman Date . 2. . .... Members ofthe Board GPK (1) s r:: a p REPUBLIC OF KENYA D ate ......1-7-20 19......................... Report of the Board of SLIrvey on the Cash and Bank Balances of DEVELOPMENT 1032 CASH BOOK as at the close of business on _ 30"h. JUNE _2 _ _019 The Board, consisting of (Names and official titles) 1.MAURICE OGOLLA-CHAIRMAN 2.REUBEN THUKU-MEMBER 3.JAMES NGUGI-MEMBER assembled at the office of DEPT OF DEVOLUTION CASH OFFICE TELEPOSTA TOWERS at 9.30 AM _. (time) on the I -JULY __-___ ,2019 and the following cash was produced: - Notes _ _.. _. _._.._ Sh _-NIL Silver Sh. NIL Copper Sh. NL Cheques (as per details on reverse) _e_e_._.._.._ Sh. NIL NIL It was observed that cheques amounting to Sh. _ NIL __--cts _ _-_-- had been on hand for more that 14 days prior to the date of the survey. The cash consists of East African currency and does not contain any demonetized coin or notes. The Cash Book reflected the following balances as at the close of business on the 30-6- 2019 Cash on Hand Sh. NIL Bank Balance 52,603.00 The Bank Certificate of Balance showed a sum of Sh. 36,356,558.90 cts(Sh. 36,356,558 90-Cts according to the credit of the account on 30-6 2019 The difference between this figure and the Bank Balance as shown by the Cash Book is accounted for in the Bank Reconciliation Statement (F.O. 30) ached. hairman Members of the Board ~ GPK (1) - 9 e . # ,w- a d· ,-- a H ; a e Selass,,c A\;venuei Pf. Box 60000 - 00200 Niirobi, Kenya Telephone: 2860000. Fax: 340] 92 25th July, 2019 CERTIFICATE OF BALANCES Customer: 122548 STATE DEPARTMENT FOR DEVOLUTION Balance Date: 30-.un-19 Account No Account Name CurrencV Balance 1000209712 CBK165-STATE DEPT.FOR DEVOLUTION KES 0.00 1000209763 DEV-STATE DEPARTMENT FOR DEVOLUTION KES 36,356,558.90 1000209828 REC-STATE DEPARTMENT FOR DEVOLUTION KES 357,055,907.75 1000212616 DEP-STATE DEPARTMENT FOR DEVOLUTION KES 24,359,731.55 1000216174 ARID AND SEMI ARID LANDS(ASAL MTAP) KES 0.00 1000304863 INTER GOVT. RELATIONS TECH. COMM. KES 126,287,822.35 1000318287 INSTRU FOR DEV. ADVICE SUPPORT PRG KES 28,298,812.00 1000389408 STRATEGIC FOOD RESERVE FUND KES 0.00 J. W. NASIEKU (Ms) P. S. LENKUME AUTHORISED SIGNATORY AUTHORISED SIGNATORY BANKING DIVISION BANKING DIVISION x s у о о I N о � � � ^ м � ° I � ! о N � w Ш I `r ^ с�6 � i .... ё ° с ° о t: � ° ° й j о � �л � � г� г � ! � и о � � � _._ � � ) о�о `д О 9д �о �С! о � (� °� О N м ,-. ф N М_ ' ' � и ,' � . . . . . - . , . 0.� � О о . � �и �, F х са � о � N � � � о -' '-' а w г- о � _ � w, а, � с�.. �р � и- i � Н W a � F w аг "' � гz � � � � С7 л �[� д >' � V д� � О? Q 0. I--' U � о�о А. Е^ а О� � ^ Ов CL� W о � W F � v N � о w Н � °о `r �"' rn �- � Q о й 0.� � '_' � � ° С] � � � `° д р О о О ��`а °о Q р w � О пс ° w р w ° О � ¢> (- о z 3 о ¢> А W z � � Q W � W z й � Z о° о�. О о° й � о�-. � а О °о й � � � а R i , н г � _. 7 Q z Q �, о Ш х � � rn � � ... � р� О `д' � С`" Ч_' О � ° � � . о � � О � г� N о о >, � � � � � _. � � �_ а о � � С � r О о о �р и 'р ^ Г., � �. - - - io Ш i С � � _ � ',1 . ° . ,. - . - . .. - � и о о N ^ ° О , . ! ! �З ^' ` � � ч- О �1' , � п � I N � ' � . , I I �, � � , ' � �' �'7 � г,м1 I ° ! о о с I ° � о о и о а �л" � � r � с� г и и � о�о � l� w о .� е � � о о � � � N м о `�' ' N § И ,�. . - . � . . . . . - . , . О `� д w F w � �. д �,1 � о V о F <; О 0. � О гд�j F' р � ,,! � � _ а � р� ,� ц, �j z rn � � W� й � z aG j �rn � �а �т д л �� а �'4 F� Q 0. Н U � о�о 0. Н U � � � � z д ^ `Л � z °i и � z w ° ._ а� W �.,, ,:, � о¢.. � а о д. С7 0. О (- о � W I^ � N о�о �К о�о W F-� р N � � СС� (-- j °р м . д_1 Z `о `л 'D о` д д � о и 'О й д д ' ""' ш О О °с О � ° W� W с' О с с' CU `"7 .l о`° �� Q> F- о Z 3 °о ¢� д U z 3 °о �' � �-W- U � ` w ¢ � w w ¢ ш й д Z °о а О °о й д n�. � о�. О °о й д � � а �'i i . _ .. ,. _ _.. _. ... . ... ..... . .,. _ _ _ .... . .. . _ _ .. F' �. � _ и г' � > � �, о � . � Ш � � � rn_ � rn_ � а' о' О , ! F-. Ё., д' и., w, � О � � с� о о О� гV г� О о о N �О �р _Т ^ '"' � 7 О� 'С _ � � О � N \ r t� С . ° с О � � а _ _ N - -- � i � rn о С � оо Ш - -- - U “露，，一凡「一他以－--－一‘低－一－-／二一“--－一。一－--------／一 中 VouchrF.O. 26 (Small) I, -.- PAYMENTS F4 ToWhorn Paid Descrption of Payment Allocanon o. C u Sh cts Sh cts. Sh. cts. - "--- -- - -L t rce _P_____0. 14 HIT. - -r _o o 9 c «t -cc --_ 4~~ -V 9 - -,J ~ __ __ __o - - -A -D- - iø o a - S o7 mr 07 7 -i - - - I- pil,i '42 . ,. t GP -s -R C,C P-TS- Vbiicher Receipt Sb t.Sh. ct. Sh. et. Date From whotQReceived DescriptionofReceipt Allocation No. No. -c C - - - --- - - 2Ddendêj' D { ps- so G- - n- - - - -- - g- -eei -5 - - ---- i ---- - -- -- - - ;dc0 U C - - - __c__.____ ____ 0 0 D G - j 7 I, - ....I- - - - - - F.O. 51 REPUBLIC OF KENYA D ate ......1-7-20 19 ................ ..... Report of the Board of Survey on the Cash and Bank Balances of DEPOSIT 0- 1032 CASH BOOK as at the close of business on 30th. JUNE 2019 The Board, consisting of (Names and official titles) I .MAURICE OGOLLA-CHAIRMAN 2.REUBEN THUKU-MEMBER 3.JAMES NGUGl-MEMBER assembled at the office of DEPT OF DEVOLUTION CASH OFFICE TELEPOSTA TOWERS at _ 9.30 AM _ (time) on the 1-JULY -2019 and the following cash was produced: - I .Notes __Sh _ Silver Sh. _ Copper __ Sh. - Cheques (as per details on reverse) Sh. NIL NIL It was observed that cheques amounting to Sh. __-_- NIL _ --_ -_-_-_-_-_-_ cts. had been on hand for more that 14 days prior to the date of the survey. The cash consists of East African currency and does not contain any demonetized coin or notes. The CasiTook'reflected the following balances as afthe close of busihess otihte -0--- -----_3 2019 Cash on Hand Sh. NIL Bank Balance 24,359,73 1.25 2 -5973 L25 The Bank Certificate of Balance showed a sum of Sh. 24,359,731.55 cts (Sh. 24,359,731 - - 55 Cts according to the credit of the account on _-_ 30-6 _-_-_-_-_- _-_ 2019 The difference between this figure and the Bank Balance as shown by the Cash Book is accounted for in the Bank Reconciliation Statement (F.O. 30) tac ed. 31I Chairman D ate.. .... ....... I Members of the Board SGPK(1) г F.O. 51 R.EPUBLIC OF KENYA D ate ...... 1-7-2019 ........ ................... Report of the Board of Survey on the Cash and Batik Balances of - DEPOSIT ---------- ------- 103 2-CASI-1- BOOK ------------------------------------------- as at the close of business on 30t". JUNE IF The Board, consisting of (Names and official titles) I.MAURICE-OGOLLA-CHAIRMAN ------------------------------------------- 2.R.EUBEN-THUKU-MEMBER ------------------------------------------------ 3.JAMES-NGUGI-MEMBER ------------------------------------------------- assembled at the office of DEPT OF DEVOLUTION CASH OFFICE TELEPOSTA TOWERS ---------------------------------------------------------- at -9.3 O-AM ---------------- Stime) on the --I-JULY ----------- 2019 ---------- and the following cash was produced: - Notes Sh ........... ................................... ------------------------ Copper Sh - ------------------------ Cheques (as per details on reverse) ------------ Sh. NIL NIL It was observed that cheques amounting to Sh ------- NIL -- --------------- cts. had been on hand for more that 14 days prior to the date of the survey. The cash consists of East African CUITency and does not contain any demonetized coin or I I ot e s. Th,e-,Casli' Boo"k, ref I e- cted -the T6I 1-6v6iig'15 1anc e s ... a . s- tffi&-cfos-e of-bu --- si"ne'ss"o'n" the* ----------------------------------- 3 0-6-2019 Cash on Hand Sh. NIL Bank Balance 24,359,73 1.25 24X973 1,2 5 The Ban]( Certificate of Balance showed a sum of Sh. 24,359,731.55 cts (Sh. 24,359,731 -------- 55 Cts --------- according to the credit of the account on 30-6 ----------------------- 2019 ---------- The difference between this figure and the Batik Balance as shown by the Cash Book is accounted for in the Batik Reconciliation Statement (F.O. 30) at c ed . . . .... .. ................ ............ . . .... ........... ....... ....... 0)hairman .......... ............... ... ...... ...... ...... ....................... ...... ...... Members of the Board 14jA GPK (1) 1 4 ~ CENTRAl. Pu B5X 6D00 - 00211,00 Nairobi, Kenya T2860000. Fax: 340 192 25th July, 2019 CERTIFICA TE OF BALANCES Customer: 122548 STATE DEPARTMENT FOR DEVOLUTION Balance Date: 30-Jun-19 Account No Account.Name Currency Balance 1000209712 CBK165-STATE DEPT.FOR DEVOLUTION KES 0.00 1000209763 DEV-STATE DEPARTMENT FOR DEVOLUTION KES 36,356,558.90 1000209828 REC-STATE DEPARTMENT FOR DEVOLUTION KES 357,055,907.75 1000212616 DEP-STATE DEPARTMENT FOR DEVOLUTION KES 24,359,731.55 1000216174 ARID AND SEMI ARID LANDS(ASAL MTAP) KES 0.00 1000304863 INTER GOVT. RELATIONS TECH. COMM. KES 126,287,822.35 1000318287 INSTRU FOR DEV. ADVICE SUPPORT PRG KES 28,298,812.00 1000389408 STRATEGIC FOOD RESERVE FUND KES 0.00 J. W. NASIEKU (Ms) P. S. LENKUME AUTHORISED SIGNATORY AUTHORISED SIGNATORY BANKING DIVISION BANKING DIVISION 么 ENTS, 15 PAY- M, .O. 26 (Small) vouchd, ue ý)atc 1*0 W,hom Paid. Description ofPiýyiýent Allocation Sh. ets. Sb. ets. CIS; ýp, TI, F, 'r7 m TI: 4L ý'7 l' t l 4.. Г RECURRENT VOTE R1032 State Department for Devolution Recurreht Exchequer Position D@te Not. No. Amount (Kshs) I , " Dat£ Particulars Amount (Kshs) 43308 RE:514 16,797,5 2,913,476,749.00 i-Jul-18 Original Provision 43327 RE:1412 1,424,: Supp I (96,0Ziý285.00) 43332 RE:1512 12,300,000.00 59ý,233.00 supp Il 1,401 43334 RE:1712 -28,800,000.00 43343 RE:2312 88,800,000.00 43361 RE:3211 25,000,000.00 43368 RE:3413 17,625.000.00 43369 RE:3513 15,500,000.00 43385. RE:4512 8O'm0,000.00 433ý921RE:4914 25,500,000.00 434021RE:5412 19,656,900'00 434121RE:6013 24ji00,000.00 týý _Z li 434191RE-6412 96,900,000.00 43426 RE:6812 96,100,000.00 43432 RE:7212. 21,565,200.00 43462 RE:8513 21,369,100.00 43483 RE.9511 6,900,000.00 43489,1RE.9811 58,100,000.00 434961RE.10412 19,609,700.00 435041RE:10912 87,300,000.00 ,l 43Ø2 RE:12811 37,280,500.00 ýI£ 43557 RE:14212 37,280,500.ó,ý'I 84- 43578 RE:15111 105,600,000.00 43585 RE:15411 32,731,ý00.00 43600 RE:16111 183,400,000.00 43607 RE:16713 234,400,000.00 43623 RE:17611 513,000,000.00 43644 RE.18911 22,132,300.00 43644 RE:19112 44,900,000.00 43644 RE:19215 456,584,400.00 Total Issues 1 0.0 4,218,999,697.00 4,218,999,697.00 Р ,ц. т DEVELOPMENT VóTE D1032 State Department for Devolution Development Exchequér Position Date Not. No. Amount (ýshs) Date Particulars Amount (Kshs) 13-sep-18 DE:911 S'd00,000.00 I-Jul-18 Original Provisior 36,736,566,000.00 04-Oct-18 DE:1611 15,000,000.00 Supp l (2,472,4ý,4,000.00) ilp) 12-oct-181 DE:1912 5,500,000.00 Supp Il 6,243,ýd0,000.00 3.7-Oct-18 DE-2011 2,000,000,000.00 .19-Oct-18 DE:2312 . 15,000,000.00 23-Oct-18 DE:2411 2,000,000,000.00 31-Oct-18 DE.2911 125,100,000.00 og-Nov-18 DE,3511 81,400,000.00 13-Nov-181 DE:3611 2,000,000,000.00. 2-1 06-Dec-IS DE:461 58,000,000.0o 1 7 17-lan-19 DE:5513 32,700,000ffi 23-jan-19 DE:5912 32,700,000.001 i OS-Feb-19 DE:6811 2,000,dóo,ooo.oo I II 2ý5A OS-Feb-19 DE-7011 2,000,000,000.oo 'Qd 14-Feb-191 DE:7211 L 2,000,000,000.oo IS-Feb-191 DE:7411 73,900,000.00 21-Feb-191 DE:7811- 2,000,000,000.00 22-Feb-191 DE:7911 86,800,000.00 -Mar-191 DE:8611 2,000,000,000.00 1 191 DE.8913 20,600,000.00 Ig-Mar-191 DE:9011 -1 2,000,000,000.oo ig-Mar-191 DE:10112 1 2,039,400,000.001 23-Apr-191 DE.-10212 I 2,000,000,000'.ý.'Q6 i 10-May-191 DE:10911 1 2,000,000,000.001 IS-May-191 DE. 2,063,400,000.001 T 7 20-May-191 DE:11311 2,000,000,000.00 22-May-19 DE:11511 26,900,000.00 12-Jun-19 DE:12311 81,700,000.oo 28-lun-19 DE:14015 5,286,000,000.oo Total Issues ý.34,049;100,000 00 Balance 6,458,732,-ý0.00 40,507,832,000.00 40,507,832,000.00 k 丫 、叹 ,