Office of the Auditor General of Rwanda wwn,w.oaq.qov.nv UNIVERSITY OF RWANDA (UR) Audit Report and Audited Financial Statements For the year ended 30 June 2023 OAG Core Values Integrity In public Interest Innovation Objectivity Professionalism UNIVERSITY OF RWANDA(UR) BACKGROUND, MANDATE AND GOVERNANCE TABLE OF CONTENTS 1 BACKGROUND, MANDATE AND GOVERNANCE........................................2 2. STATEMENT OF MANAGEMENT RESPONSIBILITIES...................................6 3. REPORT OF THE AUDITOR GENERAL...................................................................ERA7 4. FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 202.............I.......9 Background, Mandate and Governance I UNIVERSITY OF RWANDA(UR) BACKGROUND, MANDATE AND GOVERNANCE 1. BACKGROUND, MANDATE AND GOVERNANCE 1.1 Background The University of Rwanda (UR) was created by Law No 71/2013 of 10/09/2013 establishing the University of Rwanda (UR) and determining its mission, powers, organisation and functioning. In accordance with the laws and regulations establishing the University of Rwanda, the University has a legal personality and autonomy in education and research. UR has six (6) Colleges namely the College of Education (CE), College of Science and Technology (CST); College of Arts and Social Sciences (CASS), College of Business and Economics (CBE), College of Agriculture, Animal Sciences and Veterinary Medicine (CAVM) and College of Medicine and Health Sciences (CMHS). Further- UR operates in ten (10) Campuses; namely Gikondo, Nyarugenge, Kicukiro, Remera, Rwamagana, Rukara, Nyagatare, Huye, Rusizi and Busogo. The principal activity of the University of Rwanda is delivering quality education and develops innovative teaching and research meant to address the problems of the population, the students, the nation, the region, and the world. UR comprises of four (4) Senior organs namely the Chancellor, the Board of Governors, the Directorate General and the Academic Senate. 1.2 Vision and mission of UR * Vision of UR The vision of UR is to deliver quality education and develop innovative teaching and research meant to address the problems of the population, the students, the nation, the region and the world. * Mission of UR University of Rwanda (UR) has the following main mission: - To design and offer high level courses for the award of undergraduate, graduate and postgraduate degrees in diverse disciplines of study including science and technology. UR may also offer short-term courses for an award of a certificate; - To provide a student with skills, teclmology and education which facilitates him/her in building confidence to create jobs and contribute to personal and the country's development; - To facilitate the advancement of knowledge and its practical application through research and other means; - To participate in the discovery, transmission and preservation of knowledge and to stimulate the intellectual development and Rwandan culture; - To publish research findings through oral. written and any other means and to collaborate with other institutions in the dissemination of the findings to foster the development of the country; - To assist the population to solve other national development issues by means of the academic programmes; Background, Mandate and Governance 2 UNIVERSITY OF RWANDA(UR) BACKGROUND, MANDATE AND GOVERNANCE - To collaborate with other concerned organs as well as the private sector to ensure quality education in order to provide graduates who respond to the market needs; and - To cooperate and collaborate with other national, regional and international higher learning institutions. 1.3 Organizational structure UR comprises of the following four (4) Senior organs namely the Chancellor, the Board of Governors, the Directorate General and the Academic Senate. UR carries out its activities under the supervision of the Ministry of Education (MINEDUC). The Board of Governors of UR is its governing and decision-making organ. The Board of Governors of UR is composed of the following members: * A Chairperson; * A Deputy Chairperson; * Ten (10) persons from outside UR, including seven (7) experts in education, science and technology and three (3) persons from the private sector; * The Vice-Chancellor of UR, who is the Rapporteur of the Board of Governors; * One (1) Principal, elected by peers; * One (1) Dean, elected by peers; * One (1) member of academic staff, elected by peers; * One (1) member of non-academic staff, elected by peers; and * Two (2) students of opposite sex, elected by peers. 1.4 UR Board of Governors The UR Board of Governors who held office during the year ended 30 June 2023 and up to the time of the audit are the following: Name Position Period Prof. Paul DAVENPORT - Chairperson From 15 October 2013 to date Dr. Diane KARUSISI i Vice-Chairperson From 15 October 2013 to date Dr.Raymond NDIKUMANA Member DVC SPA (non-voting ex- office) From 16 July 2022 to date Ms. Franyoise KAYITARE Member DVC FIN (non-voting ex- TENGERA offcce) Assoc. Prof. Digne Member From 21 April 2021 to date RWABUHUNGU Ms. Marie Jeanne Member From 28 January 2019 to date MUNEZERO Dr. Elias TWAGIRA Member From 28 January 2019 to date- Ms. Josephine Irene Member From 28 January 2019 to date UWA4MARIYA Pr. Remi QUIRION Member From 28 January 2019 to date Dr. Ignace GATARE Member and From 28 January 2019 to date Principals Representative Background, Mandate and Governance 3 UNIVERSITY OF RWANDA(UR) BACKGROUND, MANDATE AND GOVERNANCE Name Position Period Assoc. Prof David Member and From 6 April 2019 to date TUMUSUME Academic staff .......... _R epresentative . ...... . . . Ms. Marguerite UMUBYEYI Member and From 6 April 2019 to date Administrative staff Mr .............e. I t N A rpresentative- Mr Innocent NTWALI Students From 15 November 2022 to representative date Ms. Christella UWASE Students From 08 September 2021 to representative date Dr. KAYIHURA Muganga Ag VC & Rapporteur From 16 July 2022 to date Didas According to the Prime Minister's Order No 218/03 of 02/12/2013, the Deputy Vice Chancellors of UR participate in the meetings of the Board of Governors but are not be allowed to vote in decision making. The following are Vice Chancellor and Deputy vice chancellors who held various respective offices during the year ended 30 June 2023: Name Position Period Dr. KAYJHURA Muganga Acting Vice Chancellor From 16 July 2022 to Didas date Dr. Raymond Deputy Vice-Chancellor for From 16 July 2022 to NDIKUMANA Strategic Planning and date Administration Mrs. Fran9oise Deputy Vice-Chancellor From 08 November KAYITARE TENGERA for Finance 2017 to date 1.5 UR Senior Management team The UR Senior Management team that held office during the year ended 30 June 2023 and up to the time of the audit was as follows: Name I Position _ Period Dr. KAYIHURA Acting Vice Chancellor From 16 July 2022 to date Muganga Didas Dr. Raymond Deputy Vice-Chancellor for From 16 July 2022 to date NDIKUMANA Strategic Planning and Administration Mrs. Franyoise Deputy Vice-Chancellor for From 08 November 2017 KAYITARE Finance to date TENGERA Dr. Alphonse Acting Principal of the College of From 01 February 2018 to MULEEFU _ _Arts and Social Sciences CASS) date Dr. Guillaume 2 Acting Principal of the College of From 19 October 2019 to NYAGATARE Agriculture, Animal Sciences and date Veterinary Medicine (CAVM) Background, Mandate and Governance 4 UNIVERSITY OF RWANDA(UR) BACKGROUND, MANDATE AND GOVERNANCE Name Position . . Period Dr. Joseph Acting Principal of the College of' From January 2023 to date NKURUNZIZA 1 Business and Economics (CBE) Dr. Elorien Acting Principal of the College 9 October 2020 to date NSANGANWIMANA of Education (CE). Prof Abraham Acting Principal of the College of From I February 2023 to Hailemlak MITIKE Medicine and Health Sciences date (CM.S) Dr. Ignace GATARE Principal of the College of Science From 7 March 2017 to date band Technology (CST) _Juy2.tode Assoc. Prof. Martin HeadFrom July 2021 to date NTAWUBIZI Dr. Bosco RUSAGARA From June 2022 to date Head of Gikondo Campus Mr. Giovani Fidele H R From April 2019 to date KWIZERAHead of Rusizi Campus KWIZERA Madae ndGoerane Background, Man date and Governance 5 UNIVERSITY OF RWANDA(UR) STATEMENTS OF MANAGEMENT RESPONSIBILITIES FOR THE YEAR ENDED 30 JUNE 2023 2. STATEMENT OF MANAGEMENT RESPONSIBILITIES Article 78 of the Organic Law No 002/2022 OL of 12/12/2022 on Public Finance Management require each public sector entity to submit its annual financial statements to the Minister with a copy thereof to the Auditor General of State Finances within forty-five (45) days following the end of the fiscal year. Article 20 of the Organic Law No 002/2022.OL further stipulates that the Chief Budget Manager is responsible for maintaining accounts and records of the public entity, preparing reports on budget execution, managing the financial resources for the public entity effectively, efficiently and transparently, ensuring sound internal control systems in the public entity and safeguarding the public property held by the budget agency. As Chief Budget Manager accepts responsibility for the financial statements, which have been prepared using appropriate accounting standards applicable to Public Entities. These financial statements have been extracted from the accounting records of University of Rwanda and the information provided is accurate and complete in all material respects. In my opinion, the financial statements give a true and fair view of the state of the financial affairs of the University of Rwanda (UR). I further confirm that UR maintained proper accounting records that may be relied upon in the preparation of financial statements. I also confirm that adequate systems of internal control were maintained and operated effectively during the financial year to safeguard the assets of the public entity. Nothing has come to the attention of management to indicate that UR will not continue operating as a going concern for the foreseeable future. Signature: Franoise KAYITARE TENGERA Deputy Vice Chancellor for Finance Date: kt Statement of Management Responsibilities 6 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 3. REPORT OF THE AUDITOR GENERAL REPORT ON THE FINANCIAL STATEMENTS Ms. FranVoise KAYITARE TENGERA Deputy Vice Chancellor for Finance University of Rwanda (UR) 3.1 Opinion As required by Article 166 of the Constitution of the Republic of Rwanda, and Articles 6 and 14 of Law No 79/2013 of 11/09/2013 determining the mission, organization and functioning of the Office of the Auditor General of State Finances (OAG), I have audited the financial statements of the University of Rwanda (UR) for the year ended 30 June 2023. These financial statements comprise the statement of financial position as at 30 June 2023, and the statement of financial performance, the statement of cash flows, the statement of changes in net assets and the statement of budget execution for the year then ended, and a summary of significant accounting policies and other explanatory notes. These financial statements are set out on pages 9 to 78. In my opinion, UR financial statements which comprise of its financial position as at 30 June 2023, its financial performance and its cash flows for the year then ended were prepared in compliance with the Ministerial Order No 001/16/10/TC of 26/01/2016 relating to financial regulations and Organic Law No 002/2022 OL of 12/12/2022 on Public Finance Management. 3.2 Basis for opinion I conducted the audit in accordance with the International Standards of Supreme Audit Institutions (ISSAls). My responsibilities under ISSAls are described in section 3.4 of this report. I am independent of UR and have fulfilled my ethical responsibilities in accordance with the ethical requirements that are relevant to my audit of financial statements of public entities as determined by the Code of ethics for International Organisation of Supreme Audit Institutions (INTOSAI). I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. 3.3 Responsibilities of management for the Financial Statements According to Organic Law No 002/2022 OL of 12/12/2022 on Public Finance Management, management of University of Rwanda (UR) is responsible for keeping accounting records and books of account, and preparation of financial statements in accordance with the financial regulations prescribed by the Minister in Ministerial Order N0 001/16/10/TC of 26/01/2016 relating to financial regulations. This responsibility includes the design, implementation and maintenance of internal control relevant to the preparation and presentation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, management is responsible for assessing the University of Rwanda (UR)'s ability to continue operating as a going concern, disclosing, as applicable, matters related to going concern and using the going Audited Fin ancial Statements 7 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 concern basis of accounting unless Government intends to discontinue operations of the University of Rwanda (UR). Those charged with Governance of University of Rwanda (UR) are the Board of Governors as per the Law No 71/2013 of 10/09/2013 establishing the University of Rwanda (UR) and determining its mission, powers, organization and functioning. They are responsible for overseeing the University of Rwanda (UR)'s financial reporting process. 3.4 Auditor General's Responsibilities for the financial statements My objective when conducting an audit is 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. Misstatements can arise from fraud or error and are considered material if individually or in aggregate, they could reasonably be expected to influence economic decisions of users taken on the basis of these financial statements, An audit conducted in accordance with ISSAls requires an auditor to exercise professional judgment and maintain professional skepticism throughout the audit and involves: * The identification and assessment of the risks of material misstatement of the financial statements, whether due to fraud or error; design and perform procedures responsive to those risks and to obtain sufficient and appropriate audit evidence to provide a basis for the auditor's opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve colIusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. * Obtaining an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of internal control. * Evaluating the appropriateness of accounting policies used, the reasonableness of accounting estimates made by management. * Concluding on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained whether a material uncertainty exists related to events or conditions that may cast significant doubt on the University of Rwanda (UR) 's ability to continue as a going concern as well as evaluating the presentation of the financial statements. * Evaluation of the overall presentation, structure and content of the financial statements, including disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieved fair presentation. KAMUHIRE Alexis AUDITOR GENERAL K IGALI................................202 Audited Financial Statements 8 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 4. FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 4.1 STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 30 JUNE 2023 Deseription Notes 12 months to 12 months to 30 30 June 2023 June 2022 Fr Frw Revenue Fines, penalties and licenses 2 51,538,740] 35,213,520 Grants from development partners 3 16,471,674,753 15,738,344,770 Voluntary transfers other than grants 4 517,842,355 866,588,351 Transfers from National Treasury 5 5,260,131,247 4,874,531,210 Transfers received related to public 6 13 156,154,660 17,015,142,414 debts Transfers from other government 7 2,953,143,655 11,000,913,602 entities Revenue from exchange transactions 8 53,225,970,234 50,874,857,775 Other revenue 9 150,536,343 294,481,532 Total revenue (A) 91,786,991,987 100,700,073,174 Expenses . ... . Wages, salaries and employee benefits 10 18,979,190,526 18,940,067,331 Goods and services 11 38,080,630,451 30,331,886,459 Grants and other transfer payments 12 137,382,713 122,586,616 Social assistance 13 202,903,154 221,722,244 Other expenses 14 3,699,333,074 2,539,855,760 Capita exp_nditure 15 119,817,154,606 27,190,318,156 Total expenses (B) 80,916,594,524 9,346,436,566 Other gains and losses Foregn exchange gain(loss) (C) 16 1,782,337,156 (175,124,699) Surplus for the period (C= A-B + C) 12,652,734,619 21,178,511,909 The notes on pages 15 to 78 form an integral part of the financial statements. A udited Financial Statements 9 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 4.2 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2023 Description Notes Balance as at 30 Balance as at 30 - . __ _June 2023 i __ June 2022 - - __- Frw - Frw Current assets Cash and cash equivalents 17 21,539,467,581 22,702,324,773 Receivables from exchange 1 21,483,782,749 53,618,962,256 transactions a Prepayments and other current 1,598,010,050 2,589,716,640 assets Total current assets (A) 44,621,260,380 78,911,003,669 Non-current receivables from 20 [ 11,232,200 exchange_transactions Investments in associates and joint 21 2,856,951,759 1,246,821,787 ventures . . .... - Total non-current assets (B) 2,856,951,759 1,258,053,987 Total as47,478,212,139 80,169,057,656 Equity and liabilities Current liabilities Cuirent accouts payable 22 6,348,115,721 6,372,508,124 Tax liabilities 23 40,680,038 105,154,105 Total current liabilities 6,388,795,759 6,477,662,229 Non-current liabilities - Total liabilities (D) . 6,388,795,759 6,477,662,229 EquityNet assets- 41,089,416-382 73,691,395,425 Accumulated opening2balance 73,691,395 429 55,902,027,671 Adjustments made during the period ( (33914_3 .. ...... ........ 4 ......... (45,254,.13.,668) __ (3,389,144,153) Accumulated surplus ..... ..12,615,091,855 21,178,511,909 A udited Financial Statements 10 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 The notes on pages 15 to 78 form an integral part of the financial statements. The financial statements were approved by the management of UR and signed on its behalf by: Prepared by: Rose IBYISHAKA Financial ({ . . q Management 'inature Date Specialist Verified by: Johnson C HIGIRO Director of . .2.L . Finance Signature Date Ad> Checked by: Emmanuel Head of ..--- . . ...... NKURIKIYIMANA Corporate Signature Date Division Manager Approved by: KAYITARE Chief Budget> ............. TENGERA Francoise Manager - Sig'ature Date, Audited Financial Statements 11 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 4.3 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 JUNE 2023 Description 12 months to 12 months to _ -~- I 3OJune202 3OJune202 Cash flow from operating activities Receipts Finespenaltiesandforfeits 51,538,740 35,213,520 rants [16,471,674,753 15,738,344,770 Voluntary Transfers other than grants 517,842355 866,588,351 Transfers from National Treasury 5,260,131,247 4,874,531,210 Transfers received related to2ublic debts 13,156,154,660 - 17,015,142,414 Transfers from reporting entities 2,953,143,655 11,000,913,602 Revenue from exchange transactions 53,225,970,234 50,874,857,775 Other revenue 150,536,343 294,481,532 Payments -_.. Wages, salaries and employce benefits (18,979,190,526) _ (18,940,067,331) Goods and services (38,080,630,451) _ (30,331,886,459) Foreign exchange gain/loss) 1,782,337,156 - 175 24,699) Transfer to reporting entities (137,382,713) (122,586,616) Social assistance (202,903,154) (221,722,244) Otherexpenses (3,699,333,074) (2,539,855,760) Adjusted for: Changesinreceivables 33,138,118,297 1 (14,780,562,915) Changes in payables (88,866,470) 694,853,699 Prior year adtjstments (45,254,713,668) (3,389,144,153) Cash flow from operating activities (A) 20,264,427,114 30,893,976,696 Cash flows from investing- acivities Capital expenditure----, (19,817,154,606) (27,190,318,156) Investments in associates and joint (1,610,129,972) (893,256,302) ventures Net cash flows from investing activities i (21,427,284,578) (28,083,574,458) (B) Cash flow from financing activities - - Net cash flow from financing activtis -. - (C ) . . . . Net increase in cash and cash equivalents (1,162,857,194) 2,810,402,237 (D=A-BtC) . Cash and cash equivalents at beginning of 22,702,324,773 19,891,922,536 period (E Cash and cash equivalents at end of period 21,539,467,579 22,702,324,773 (F=D+E) The notes on pages 15 to 78 form an integral part of the financial statements. A udited Financial Statements 12 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 4.4 STATEMENT OF CHANGES IN NET ASSETS FOR THE YEAR ENDED 30 JUNE 2023 Description Accumulated surplus Movement during Total 2021/202 / deficit 2020/2021 the year 2021/2022 Frw Frw Fr, CHANGES IN NET 55,902,027,670 17,789,367,755- 73,691,395,425 ASSETS ITEMS ' Initial Opening Balance 5,157,112,8531 -1 5,157,112,853 Initial Opening Balances 5,157,112,853 - 5,157,112,85' Accum ulated surplus from 40,149,777,152 21,178,511 ,9081 61,328,289,06C previous years . .. . . .. Accumulated 40,1491777,152 21,178,511,908 61,328,289,06C surplus/(deficit) . _ - - _ _... .... Accumulated adj ustments 10,595,137,665i (3,389,144,153) 7,205,993,512 Adjustments on cash and 79,843,9541 (215,327 216) (135,483,262 cashequivalents Adjustrents on Receivables 6,843,323,543 (5,742,208,106) 1,101,115,437 Adjustments on non-curent 298,399,879 (183,960,000) 114,439,879 assets Adjustnents on current 3,373,570,289 2,752,351.169 6,125,921,458 h.abihl.ties ____... Accumulated surplus Movement during Total 2022/2023 / deficit 2021/2022 the year 2022/2023 Fru Frw IFr CHANGES IN NET 73,691,395,425 (32,601,979,043) 41,089,416,382 ASSETS ITEMS Initial Opening Balance 5,157,112,853 5,157,112,853 Initial Opening Balances 5,157,112,853 5,157,1 12,853 Accumulated surplus from 61,328,289,060 12,652,734,625 73,981,023,68 _previous y ears 11. . - -. Accumulated 61,328,289,060 12,652,734,625 73,981,023,685 suplusl(deficit) Accum ulated adjustments 7,205,993,512 (45,254,713,668) (38,048,720,156 Adjustments on cash and (135,483,262) (453,001) (135,936,263 cash equivalents . Adjustments on Receivables 1,101,115,437 (44,152,799,629) (43,051,684,192 Adjustrnents on non-current 114,439,879- 114,439,879 assets Adjustments on current 6,125,921,458 (1,101,461,038) 5,024,460,42 labilities The notes on pages 15 to 78 form an integral part of the financial statements. A udited Financial Statemenis 13 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 4.5 STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNTS FOR THE YEAR ENDED 30 JUNE 2023 Particulars Revised Actua Varianc Perfor budget Var ;mance Frw_ _Frw Er % Resources Fines penalties and forfeits 49,757,638 51,538,74 (1,781102 103.6 Grants 13,904,469,823 16,471,674,753L (2,567,204,930j, 118.5 Voluntary Transfers other than rants 517,842,355 (57,842,355 Transfers from National Treasury 13,467,403,71 5,260,131,247 8,207,272,470 39.1 Transfers fromreporting entities 4,510,000,000 2,953143,655 1,556,856,345 65. Revenue from exchange transactions 53,328,706,535 53,225,970,234 102,736,3011 99. Other revenue 121,965,71 150,536,343 (28,570,633 123A Foreign exchangegan 300,000,000 1,881,453,050 (1,581,453,050 627. Total resources ue85,682,303,423 80,512,290,377 5,170,013,04 9 Pyments Wageýs,salaries.and,em ployee benefit, 21,457,909,68 18,979,190,526 2,478,792 88 Goods and services 41 ,408,507, 217 38,080,630,451 3,327,876,766 9 Transfer to reporting entities 330,000,00 37,382713 __ _ 192,617,287 41 Social assistance 246,362,777 202,903,154 43,459,623 82. Other expenses 7,793,536,66 699,333,074 4,9 0 Foreign exchange loss 120,526,000 99,115,894 21,410,106, 82 Totalpayments 71,356,842,27 61,198,555,81210,158,286,46k 85 Acquisition of noncurrent assets Capitalexpenditure 23,158,451,552 19,817,154,606 3,341,296,946 85Å Total acquisition of non-eurrent 23,158,451,552 19,817,154,606 3,341,296,946 85. assets Transactions in financial assets and 8,832,990,408 11,546,024,688 (2,713,034,2801 130. liabilities i Net acquisition of financial assets - 1,610,129,972 (1,610,129,972) Investrnents in associates and joint 1,610,129,972 (1,610,129,972> ventures . . . . I . . . Net incurrence of liabilities 8,832,990,408 13,156,154,66Q (4,323,164,252 _ 148. Transfers received related to public 8,832,990,408 13,156,154,660 (4,323,164,252) 148. debts The notes on pages 15 to 78 form an integral part of the financial statements. A udited Financial Statements 14 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 4.6 NOTES TO THE FINANCIAL STATEMENTS 1. Statement of compliance The financial statements have been prepared in accordance with the Organic Law no 002/2022 of 12/12/2022 on State Finances and Property and related legal framework. These financial statements have been authorized for issue by the Chief Budget Manager Kayitare Tengera Francoise on Friday 15 April 2024. The financial statements have been prepared on a going concern basis and the accounting policies have been applied consistently throughout the period. The presentation and classification of items in the financial statements are consistent from one period to the next and takes into consideration progressive improvements as contained in the Government of Rwanda roadmap to migrate to accrual IPSAS. 2. Reporting entity The Consolidated Financial Statements have been prepared by University of Rwanda pursuant to Articles 13, 78 and 79 of the Organic Law on Public Finance Management that empowers the Minister in charge of Finance and Economic Planning to prepare consolidated financial statements of the Government of Rwanda. Basis of preparation The financial statements have been prepared on the basis of historical costs unless otherwise stated. The cash flow statement is prepared using the direct method. The specific accounting basis for major items in the financial statements are provided below. Except for the subsidiary entities affiliated to the decentralized entities, public entities shall maintain their books of account on a modified accrual basis of accounting. The subsidiary entities affiliated to the decentralized entities shall maintain their books of account on a modified cash basis of accounting and progressively move to the same accounting basis as that of the rest of the public entities. In this context, modified accrual basis of accounting means that financial transactions and events shall generally be recognized in the books of account when they occur and not only when cash or its equivalent is received or paid, except in the following circumstances when transactions will be treated on a cash basis; i. Public debt (principal and interest) - involving Treasury bills, treasury bonds, corporate bonds, sovereign bonds and external loans acquired by the Ministry or any other debt the State may take on will be treated on cash basis and recognized as receipt during the year of receipt and as expenditure in the year of repayment. However, loans acquired directly by a public entity and any associated interest shall be treated on an accrual basis and recognized as liabilities. ii. Inventories - these are assets: a. in the form of materials and supplies to be consumed in the production process, b. in the form of materials to be consumed in the rendering of services, Audited Financial Statements 15 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 c. held for sale or distribution in the ordinary course of operations, d. in the process of production for sale or distribution. iii. Inventories include assets such as consumable stores, maintenance materials, ammunition, land and other properties held for sale, strategic stock piles e.g. fuel reserves. These are treated on cash basis and recorded as expenditure during the year of acquisition and treated as revenue in the year of disposal. iv. Non-exchange transactions: - These arise where an entity receives value from another entity without giving approximately equal value in exchange. These include taxes, fines and penalties, transfers, gifts and donations and shall be recognised when cash is received. v. Non-current assets (tangible and intangible assets): - such as vehicles, furniture, equipment, finance leases, Plant and tools and investment property are treated on cash basis and presented as capital expenditure during the year of acquisition and revenue in the year of disposal. vi. Investments excluding those directly made by public entities: - shareholding in public corporations, investments in associates, equity interest in joint ventures, lending and on- lending by government entities will be treated on cash basis and recorded as capital expenditure during the year of acquisition and revenue in the year of disposal. vii. Student loans: - Student loans shall be treated on a cash basis at the time of disbursements and recognized as expenses. Similarly, they will be recognised as revenue when loan repayments are received from the students. Reporting periods The Government of Rwanda Fiscal Year runs from Ist July to 30th June. These financial statements cover the period 01 July 2022 to 30 June 2023. The comparative figures reflect the 12 months ended 30 June 2022. Key assumptions and judgements These financial statements, reflect the financial position as at 30 June 2023, and the financial results of operations and cash flows for the period/year ended on that date. Included in these financial statements are a number of judgements, estimations and assumptions. The assumptions are based on information available at the time of the preparation of the financial statements. It should therefore be noted that actual results may differ from the assumptions stated and thus have a material impact on the financial statements. The key assumptions are discussed below: a. Presentation currency The functional currency of the Government of Rwanda is the Rwandan Franc. For reporting purposes, the financial statements are translated into Rwandan Francs. The rates used to translate foreign currency balances is the average rate applicable by National Bank of Rwanda as at 30 June 2023. Audited Financial Statements 16 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR TIE YEAR ENDED 30 JUNE 2023 b. Areas of significant estimation These financial statements do not have significant estimates so far. For the non-current asset and inventory balances disclosures, the acquisition cost before depreciation has been used. c. Adoption of new and revised standards The government is in the process of transitioning to IPSAS through a phased approach that involves a six-year implementation plan. Basis of consolidation The financial statements are aggregated on a line-by-line basis with the inter-entity transactions of revenue and expenditure being eliminated at the national consolidation level to avoid overestimation of revenue or expenses. Fair Presentation and Compliance with Accrual Basis IPSASs during the Period of Transition IPSAS 33, First-Time-Adoption-of-Accrual-Basis-IPSASs, stipulates that where a first-time adopter has not recognized assets and/or liabilities under its previous basis of accounting, it is not required to recognize and/or measure the following assets and/or liabilities for reporting periods beginning on a date within three years following the date of adoption of IPSASs. The IPSAS implementation roadmap as per blue print provides a six-year road map for implementing IPSAS accrual. The implementation is a process up to the six year. The government preferred incremental change instead of big bang. In this regard and basing on the exemption relating to fair presentation provided in paragraphs 33 to 62 of IPSAS 33, the following items of assets and liabilities will not be recognized on the face of financial statements under the current modified accrual basis of accounting. Instead, those will be disclosed as important disclosures until those assets are fully identified, registered in appropriate registers and its value can be determined reliably. The main ones include: a) Inventories (see IPSAS 12, Inventories); b) Investment property (see IPSAS 16, Investment Property); c) Property, plant and equipment (see IPSAS 17, Property, Plant and Equipment); d) Defined benefit plans and other long-term employee benefits (see IPSAS 25, Employee Benefits); e) Biological assets and agricultural produce (see IPSAS 27, Agriculture); f) Intangible assets (see IPSAS 31, Intangible Assets); g) Service concession assets and the related liabilities, either under the financial liability model or the grant of a right to the operator model (see IPSAS 32, Service Concession Arrangements: Grantor); h) Public debts; and h) Government Investments in Public and Private Enterprises Audited Financial Statements 17 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 3. Significant accounting policies The accounting policies set out in this section have been consistently applied by all consolidated entities and for all the years presented. a) Revenue from non-exchange transactions * Tax revenue Tax revenues are recognized in the books of accounts when cash is received. Cash is considered as received when notification of tax remittance is received. Rwanda Revenue Authority is the principal revenue collector of Government revenue mainly in form of taxes. Local governments have also been allowed to collect certain forms of taxes within their area ofjurisdiction, with the RRA also entrusted to collect some of the tax revenue on them be. Tax on revenue is further sub- categorized as follows: a) Taxes on Income, Profits or Capital Gains; b) Taxes on Property Income; c) Taxes on goods and services; and d) Taxes on international trade and transactions. * Social contributions These are contributions received by RSSB for pensions, RAMA and CBHI during the period. * Fines, penalties and licenses These are non-tax revenue collected by Rwanda Revenue Authority and other Government Agencies. They are recognised when cash underlying the fee, fine, penalty or licence is received. * Grants Grants are transfers received by government units, from other resident or non-resident government units or international organizations that do not meet the definition of a tax, subsidy, or social contribution. This include current and capital transfers received from foreign Governments, international organizations. * Transfers from other general government units Transfers from other general Government units includes Transfers from National Treasury, Inter-entity and intra-entity transfers. Inter-entity transfers refer to transfers between cost or revenue centres belonging to different public entities while intra-entity refers to transfers between cost or revue centres within the same budget agency. A transfer is a transaction in which one institutional unit provides a good, service, or asset to another unit without receiving from the latter any good, service, or asset in return as a direct counterpart. Grants are normally receivable in cash, but may also take the form of the receipt Audited Financial Statements 18 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 of goods or services (in kind). Grants receivable are classified first by the type of unit providing the grant and then by whether the grant is current or capital. A grant may be a sum of money or services given by a government body for specific purposes. Usually the money given can only be used for the intended purposes stated in the grant writing or application. These transfers could be classified according to the sector of the counterparty and whether they are current or capital transfers. The grants and transfers shall be sub-categorized as follows: a) Grants received from Foreign Governments; b) Grants received from International Organizations; and c) Grants received from other general Government units which includes Treasury Transfers, Inter-entity and intra-entity transfers. Grants and similar financing for capital items, to the extent that they have not been eliminated on consolidation, are recognized immediately in the Statement of financial assets and liabilities unless it is likely that the grant will need to be repaid, in which case the grant is deferred in the Statement of financial assets and liabilities. The following applies to grants and transfers: * Grants are recognized in the books of accounts when cash is received and in case of grant in kind, such grants are recorded upon receipt of the grant item and upon determination of the value. * Transfer from Treasury are recognized in the books of accounts when cash is received. * Transfers received from Government entity for onward payment to a third party are not treated as an inter-entity(revenue) rather, such transfers shall be recorded as transit fund (liability) in the books of the receiving entity. * Transfers from Treasury that are not related to current fiscal year budget are not treated as cash transfers. Instead such transfers shall be treated as inter-entity transfers. * Transfers from entities to Treasury which does not relate to the current fiscal year budget are treated by Treasury as inter-entity transfers. * Funds returned to Treasury at the end of the fiscal year as a result of zero balance accounts sweeping are not recognized as inter-entity transfers. Instead, those funds will reduce the cash transfer account balance for the same year. Where such transfers are received by Treasury in the subsequent fiscal year (such as embassies and foreign missions) such transfers is recognized as inter-entity transfers. *The transfers other than grant include subsidies, as well as gifts and transfers from individuals, private non-profit institutions, nongovernmental foundations, corporations, and the nature of the transfer is not such that it could be included in the other categories of transfers. *Other income These are other revenue not classified in other classes of revenue. This include claims from insurance and guarantees seized. Audited Financial Statements 19 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 b) Revenue from exchange transactions * Property income Property income is the revenue receivable in return for putting financial assets and natural resources at the disposal of another unit. Revenue in this category may take the form of interest, distributed income of corporations, investment income, and rent. Distributed income of corporations includes dividends, withdrawals of income from quasi corporations, and reinvested earnings on foreign direct investment. Investment income includes property income from investment income disbursements, and holders of investment fund shares. * Sales of goods and services Sales of goods and services consist of the sales by market establishments, administrative fees charged for services, incidental sales by nonmarket establishments, and imputed sales of goods and services. Sales of goods and services are recorded as revenue without deduction of the expenses incurred in generating that revenue. An entity may receive revenue from sale of government property. I) Disposal of tangible fixed assets; 2) Sale of inventories; 3) Sale of valuables; 4) Sale of non-produced assets; 5) Sale of financial assets - domestic (including repayments of advances and loans issued by government considering that the advances or loans are expensed when issued); and 6) Sale of financial assets - foreign. * Proceeds from sale of capital items This refers to the fees collected from the sale of Disposal of Tangible Fixed Assets Sale of Inventories Sale of Valuables, Sale of Non-Produced Assets, Disposal of Financial Assets - Domestic, Disposal of Financial Assets - Foreign. Proceeds from sale of capital items are recorded as revenue without deduction of the expenses incurred in generating that revenues. Revenue from exchange transactions shall be recognized on accrual basis. c) Borrowings The Ministry of Finance and Economic Planning is the principal borrowing agent for Central Government. Public debt and associated interest is recognized on cash basis. Proceed from loan borrowing is recognized as revenue during the year of receipt at cost and repayment as expenditure in the year of repayment. Cash is considered as received when recipient entity received a transfer advice from the partner rather than when cash is received in the bank account of the receiving entity. Other loans (principal and any associated interest) acquired directly by a public entity (e.g. those acquired by Decentralized Entities) are treated on an accrual basis and recognized as liabilities. Audited Financial Statements 20 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 I. Expenditure All expenditure is recognised on accrual basis however the point of recognition may be different according to their categories. a) Compensation of employees Compensation of employees is the total remuneration, in cash or in kind, payable to an individual in an employer employee relationship in return for work performed by the latter during the reporting period. Expenditure relating to compensation of employees is accounted for on an accrual basis and recognized in the books of accounts when an expenditure is incurred regardless of the time associated cash and cash equivalent are paid out. Staff costs include salaries and wages, the costs of pensions and other employee benefits. Public sector pension scheme costs include current service costs and past service costs. b) Goods and services Goods and services consist of the value of goods and services used for the production of market and nonmarket goods and services. The value of goods or services is recorded when the goods or services are actually used rather than when they were acquired or paid for. In practice, these events often coincide for inputs of services but not for goods, which may be acquired some time in advance of their use. The value of goods purchased and held for resale is recorded as goods and services when they are sold. c) Acquisition of fixed assets The expenditure 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 expenditure and income 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 revenue and as Acquisition of Fixed Assets otherwise it not recorded rather a fixed asset register which contains details of assets is maintained by each public entity. d) Grants Expenditure relating to grants includes grants to international organisation and foreign governments, grants to subsidiaries etc. Grants are accounted for on cash basis and recognized in the books of accounts when cash and cash equivalent is paid out. Cash is considered as paid when consideration for payment such as EFT, Cheque, Payment Order are signed rather than when cash and cash equivalent are debited from the bank statement. e) Finance cost Finance cost includes bank interest paid on borrowings which is accounted for on cash basis and recognized in the books of accounts when cash and cash equivalent is paid out. Cash is considered as paid when consideration for payment such as EFT, Cheque, Payment Order are signed rather than when cash and cash equivalent are debited from the bank statement. Audited Financial Statements 21 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 I) Subsidies Subsidies are current unrequited transfers that government units make to enterprises on the basis of the level of their production activities or the quantities or values of the goods or services they produce, sell, export, or import. Subsidies are receivable by resident producers or importers, and in exceptional cases, non-resident producers of goods and services. Subsidies may be designed to influence levels of production, the prices at which outputs are sold, or the profits of the enterprises. Subsidies include payable tax credits receivable by enterprises for these purposes. By the nature of subsidies, only government units incur an expense in this form. g) Transfers to public Entities Transfers to public entities are made in the form of direct/indirect cash transfers and direct payments to public reporting entities. Payments from the Central Treasury account are originated and approved by the respective Public entities before they are forwarded to the Treasury for payment. Direct/indirect cash transfers are transferred together with associated activities to be performed. The expenditure/receipt is recognised when actual cash is transferred. Cash is considered as transferred when consideration for payment such as EFT, Cheque, Payment Orders are approved level 2 rather than when cash and cash equivalent are debited from the bank statement. For direct payments expenditure is recognized when goods/services are received and when commitment is approved for all other expenditures. During the consolidation process while the actual spending reported by budget agencies is regarded as expenditures. h) Social assistance Social benefits are current transfers receivable by households intended to provide for the needs that arise from social risks-for example, sickness, unemployment, retirement, housing, education, or family circumstances. These benefits are payable in cash or in kind to protect the entire population or specific segments of it against certain social risks. Social assistance is accounted for on cash basis and recognized in the books of accounts when cash and cash equivalent is paid out. Cash is considered as paid when consideration for payment such as EFT, Cheque, Payment Order are signed rather than when cash and cash equivalent are debited from the bank statement. i) Other expenses Any other expenses not part of the ones above will fall into this category. i) Repayment of borrowings Expenditure relating to principal loan repayments, investments, lending and on-lending, are accounted for on cash basis and recognized in the books of accounts when cash and cash equivalent is paid out. Cash is considered as paid when consideration for payment such as EFT, Cheque, Payment Order are signed rather than when cash and cash equivalent are debited from the bank statement. j) Social benefits payments These are pensions, invoices for RAMA, CBHI paid by RSSB during the period. Audited Financial Statements 22 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 II. Assets and liabilities a) Cash and cash equivalents Cash comprises cash on hand, demand deposits and cash equivalents. Demand deposits and cash equivalents comprise balances with banks and investments in short-term money market instruments 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 National Bank of Rwanda, foreign bank for the case of embassies and high commissions and at various commercial banks at the end of the reporting period. b) Receivables from exchange transactions These receivables include the receivables from the exchange transactions, prepayments and other receivables recoverable in period not exceeding 12 months. c) Receivables from non-exchange transactions These receivables include the receivables from taxes, receivables relating to on lending transactions, and other non-exchange transactions recoverable in period not exceeding 12 months. d) Inventories Inventories are expensed in the period in which they are acquired by the Government and its entities. e) Prepayments and other current assets These include advances and prepayments made during the year but the service or goods are not yet consumed or received by the entity at the closing date. f) Other financial assets These include acquisition of commercial papers, bonds of short term, treasury bills, etc. g) Receivables from exchange transactions long term These receivables include the receivables from the exchange transactions, prepayments and other receivables recoverable in more than 12 months. h) Receivables from non-exchange transactions long term These receivables include the receivables from taxes, receivables relating to on lending transactions, and other non-exchange transactions recoverable in more than 12 months. i) Investments in associates and joint ventures These Direct investments includes investments made by budget agencies. A udited Financial Statements 23 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 j) Current liabilities These mainly relate to invoices for goods and services which were outstanding on the date of the closure of the fiscal year. These are recognized as liabilities for that specific fiscal year. All goods received notes are recognised as liabilities if not yet paid as at the end of the period. It also includes short term borrowings received by budget agencies from Local Commercial Banks as these are not regarded as public debt. k) Direct borrowing These direct borrowing includes borrowings contracted by budget agencies from financial institutions that are payable in more than 12 months. 1) Non-current liabilities These non-current liabilities include funds due to suppliers whose repayment shall be done in more than 12 months from the end of the financial year. IIl. Other relevant information a) Foreign currency transactions Transactions denominated in foreign currencies are initially translated to the Rwandan Franc at the foreign exchange rate at the date of transaction. The National Bank of Rwanda provides exchange rates for major foreign currencies on a daily basis. These are presented for selling rate (rate the bank will sell foreign currency to its clients), buying rate (rate the bank will buy foreign currency from its clients) and average rate (average between the selling and buying rate). During the year, revenue items are translated using the buying rate presented at BNR website of the transaction day whereas the Expense items should be translated using the Selling rate presented at BNR website of the transaction day. The associated exchange losses are recorded as other expenditure while exchange gains should be recorded as other revenue. At the end of the year, book balances, Assets (such as bank and cash and accounts receivables) and liability (such as accounts payables), denominated in foreign currencies are converted into the Rwanda Franc at the average rate of exchange ruling on that closing date, as issued by the National Bank of Rwanda. The associated exchange losses/gains are recorded as expenditure/income in the books. b) Comparative figures Adjustments have been made on the opening balances of the current financial period with respect to adjustments made by individual entities relating to the comparative periods. Audited Financial Statements 24 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 c) 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 30 June 2023. Changes in accounting policies and estimates When presentation or classification of items in the financial statements is amended or accounting policies are changed voluntarily, comparative figures have been restated to ensure consistency with the current period unless it is impracticable to do so; in this regard, such adjustments have been treated as adj ustments to opening balance. d) Related parties The Government regards a related party as a person or an entity with the ability to exert control individually or jointly, or to exercise significant influence over it, or vice versa. Members of key management are regarded as related parties and comprise the councilors, the executive committee members, the city manager, deputy city manager and senior managers e) Contingencies The Public entity does not recognize a contingent liability, but discloses details of any contingencies in the notes to the financial statements, unless the possibility of an outflow of resources embodying economic benefits or service potential is remote. Public entity has no contingent assets. f) Notes to the statement of comparison of budget and actual amounts * The original budget for 2022/2023 was approved by the Parliament/ District council for Local Government before the end June 2022. Subsequent revisions or additional appropriations were made to the approved budget in accordance with specific approvals from the appropriate authorities. The additional appropriations are added to the original budget by the Government upon receiving the respective approvals in order to conclude the final budget. * Government's budget is prepared on a different basis to the actual income and expenditure disclosed in the financial statements. The financial statements are prepared on accrual basis using a classification based on the nature of expenses in the Statement of revenues and expenditures, whereas the budget is prepared on a cash basis. The amounts in the financial statements were recast from the accrual basis to the cash basis and reclassified by presentation to be on the same basis as the approved budget. A comparison of budget and actual amounts, prepared on a comparable basis to the approved budget, is then presented in the statement of comparison of budget and actual amounts. In addition to the Basis difference, adjustments to amounts in the financial statements are also made for differences in the formats and classification schemes adopted for the presentation of the financial statements and the approved budget. * Timing differences occur when the budget period differs from the reporting period reflected in the financial statements. There are no timing differences for Government. Audited Financial Statements 25 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 * Public entity differences occur when the budget omits program/activity or a public entity that is part of the public entity for which the financial statements are prepared. There are no entity differences. 2. Fines, penalties and licenses ID Description 12 months ended 12 months ended account ___to 30 June 2023 _to 30 June 2022 _ ___ Frw -Frw 143101 Court fines 1 500,000 500,000 143201 Penalties on defaultiag 51,038,740 1 34,713,520 Total 51,538,740 35,213,520 3. Grants from development partners ID account Description 12 months ended 12 months ended ~to 30June 2023 _to 30 June 2022 Frw Frw 138102 Education sector support (refer to 16,471,674.753 15,738,344,770 disclosure note 6. 10) Total 16,471,674,753 15,738,344,770 4. Voluntary transfers other than grants ID Description 12 months ended 12 months ended account to 30 June 2023 to 30 June 2022 ________ ___Frw' Frm 144104 Education sector support (NCST) 517,842,355 866,588,351 Total 517,842,355 866,588,351 5. Transfers from National Treasury ID Description 12 months ended 12 months ended account to 30 June 2023 to 30 June 2022 _Frw Frw 139102 Treasury Direct Cash Transfers- 789,744,342 80,000,000 Current 139201 Treasury Direct Payments-Capital 4,470386,905 4,794,531,210 Total 5,260,131,247 4,874,531,210 6. Transfers received related to public debts ID Description 12 months ended 12 months ended account to 30 June 2023 to 30 June 2022 Frw Frw 139214 Transfer from Public Debt-External 13,156,154,660 17,015,142,414 Project Loan (Refer to appendix 25.10) Audited Financial Statements 26 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 ID Deseription 12 months ended 12 months ended account to 30 June 2023 to 30 June 2022 Frw Frw Total 13,156,154,660 17,015,142,414 7. Transfers from other government entities Sending Transferring entity name 12 months ended 12 months ended entity code i to 30 June 2023 to 30 June 2022 Frw Frw 1413000000 RWANDA EDUCATION 1,577,696,551 4,129,063,589 BOARD(REB) 1605000000 RWANDA BIO-MEDICAL 125,944,208 156,886,676 CENTER RBC 1100000000 MINIICT 81,358,880 0 7000000000 KIGALI CITY 114,388,529 52.351,970 2201000000 RWANDA ENVIRONMENT 33,778,814 0 MANAGEMENT AUTHORITY _____ (REMA) __ 0110000000 NATIONAL COUNCIL FOR 0 47,997,848 SCIENCE AND ... TECHNOLOGY(NCST) . . . 1607000000 HUMAN RESOURCE FOR 1,019,976,673 6,614,613,519 HEALTH SECRETARIAT Total 2,953,143,655 11,000,913,602 8. Revenue from exchange transaetions ID l Description 12 months ended 12 months ended account to 30 June 2023 to 30 June 2022 Frw Frw 141113 Interests on current account deposits in 316,068.294 banks . .. ... .. - 141202 Dividends from private enterprise 74.405,390 43,879.975 142106 Tuition fees 49,722,688,100 48,219,985,969 142107 Laboratory fees 21,956,278 24,906,514 142108 Fee charged for advertising 38,290,343 93,146,475 142109 Accommodation fees 301,215,405 325,474,746 142110 Hire of halls and other facilities 516,010,760 82,403,007 142116 Consultancy fees 1)2,134,707 33,800,639 142118 Revenues from research activities 12,886,422 7,380,000 142206 Academic documents 38,970,750 29,241,922 142207 Examination fees 456,592,775 391,295,815 142208 Registration fees 863,805,000 849,705,000 142261 Tourism licensing fees 13,132 51,544 142269 Sales from livestock products 4,886,250 - 142270 Sales of agriculture products 21,737,040 A udited Financial Stalements 27 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 ID Deseription 12 months ended 12 months ended account to 30 June 2023 to 30 June2022 Frw Frw 142274 Sales of arimals 2,270,000 - 142277 Other services fees 1 355,388,353 301,067,972 142296 Student application fee 127,817,422 117,195,000 142299 Other administrative fees 226,975,000 277,560,000 142312 Fishing 3,204,300 9,858,375 142313 Research fees 47,149,479 180,000 142330 Graduation gown fees 42,885,500 15,195,000 147104 Gain on disposal of tangible assets- 28,619,534 - Government vehicles 151201 Saloon vehicles - 19,714,002 151202 Motorbikes - 7,103,510 151601 Breeding livestock 11,713,210 151602 Forests - 378,000 151603 Crops - 13,61,10 Total 53,225,970,23 4 50,874,857,775 9. Other revenue ID Deseription 12 months ended 12 months ended Account to 30 June 2023 to 30 June 2022 SFw Frw 145103 Received money for indemnisation 51,838,096 93,000 for losses caused to Gvt i . ...... . 145112 Other refunds 4,431,649 i 91,450,111 145199 Othermiscellaneous income 22,834,031 31,479,316 145201 IUnidentified revenue 71,432,567 171,459,105 . . f . . . . . . . . . . . . .. . . . . . . . .. .. .. . . . . Total 150,536,343 294,481,532 10. Wages, salaries and employee benefits ID Deseription 12 months ended 12 months ended Account to 30 June 2023 to 30 June 2022 0 bFrw Frw 211301 Salaries - (Gross basic) 10,902,024,179 11,223,197,779 211303 Transportallowance J 1,334,972,805 1,370,902,291 211304 Housing allowances in cash 1,563,930,565 1,603,311,831 211307 ther employees: performance bonus 543,656,732 in cash . . . . . . . 211309 'Other employees: regularization in 773,034,526 cash, 211313 Other allowances benefit in cash 2,999,476,487 3,055,173,291 213108 Government contributions to health 822,258,500 845,749,476 insurance for other employees Audited Financial Statenents 28 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 ID Description 12 months ended 12 months ended Account to 30 June 2023 to 30 June 2022 _ __--_ _ -_ Fnw -Frw 213109 Government contributions to pension - 794,084,527 for oth.r epoyee 213112 Government contributions to maternity 39,836,732 47,648,136 TotalJeave schemee/oetnheoer - employees006733 Total 18,979,190,526 18,940,067,331 11. Goods and services ID Description 12 months ended 12 months ended Account i to 30 June 2023 to 30 June 2022 ___ Frw_Frw 221101 Stationery and printing consumables 639,534,067 572,627,163 221102 Beverages, Tea, Coffee, etc 754,931,143 499,317,907 221103 Cleaning and maintenance of 18,497,276 57,452,552 premises consumables .. 221104 Comnputer consumables 25,635,006 12,925,831 221105 Journals and Newspapers 288,000 0 2210 Boolks _ Î - - 1760 12,811,258 221107 Passports, National IDs and Driving 2,356,174 3,420,072 Permit 221108 Photos, camera and Microfilms, etc 2,596,000 0 221109 Food supplies 3,629,329 221113 Labortoryconsumables 153,898,745 229,758 907 221114 Equipment Accessories 17,658,324 198,300 221201 Water and Electricity Bills 1,238,826,569 1,176,810,668 221202j Fuels 255,026,008 91,228,418 221204 Electrical consumables Buibs, 71,929,005 78,710,174 Wires, Tubes. 221299 Other combustibles - 4,214,196 221302 Rentals of Residential Prernises 1,400,000 221303 Rent of transportation eqipment - 9,906,777 221399 Other rentals costs 11,213,760 1 16,323,323 221401 Postage and Courier 1,093,854 753,023 221402 Fax and Telephone 426,468,599 445,810,048 221403 Internet Costs 829,483,720 701,060,914 221601 Bank chargs 2,562,468 2,360,306 221602 , Purchase of Cheque and Op books 463,683 139,697 221603 Bank statement fees 598,882 533,164 221604 Money transfer fees 4,169,196 4,108,386 221699 Other commissions 9 229 4961 13,620,179 221701 Domestic Entertainment Costs 76,448,837 49,728,823 221703 Adverts and Announcements 117,992,083 101,050,678 221704 Meetings and Special Assembly 183,743,092 89,331,337 Costs A udied Financial Statements 29 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 ID Description 12 months ended 12 months ended Account to 30 June 2023 to 30 June 2022 Frw Fnw 221706 Symposia, Seminars and 21,745,080 15,442,320 sensitizations 221707 Official Receptions 45,571,295 15,492,452 221708 -Guests Hotel Bills 379,544,740 56,961,547 221710 International Commemoration Days _ - 2,442,300 221712 Trade Fairs and Exhibitions 22,108,350 417,240 221713 Representation costs - 195,100 221714 Flags, Banners and decoration costs 188,271,655 55,571,962 221801 Membership dues to Local 34,233,000 2,740,000 Institutions 221802 Membership dues to Regional 14.113,003 221803 Organization . .. 221803 Membership dues to International 69,779,801 19,434,996 Organizations 221804 Membership dues to other 2,251,135 unclassified organizations 221805 Subscriptions to Local Institutions 14,867,645 8,382,500 221807 Subscriptions to International 87,729,653 794,201 organizations 221808 Subseriptions to other unclassified 12,773,180 . . . . - .. . . ..organizations ___-_- .. .. . 221809 Subseriptions to E-resources 92,948,367 45,141,375 222101 Translations costs 19,368 1,090,972 222102 Legal fees 87,800 140,000 222103 Accountancy and audit fees 46,489,998 27,268,713 222104 Seminar entrance fees 588,042 1,301,132 222106 -Fair entrance fees 3.997,630 1 2,755,760 222107 Government Projects staff s 262,613,039 381,862,028 remuneration 222108 Technical Assistance remuneration 386,260,532 ntraua rsonne 14,076,201,863 8,542,552,430 222110 Employee recruitment fees -256,406 222112 Cleaning services 750,158 679 640,880,661 222113 Gardeningcosts - 4,988,000 222115 Research costs 867,191,637 680,871,086 222116 Expatriate salary 507,143,822 222117 Expert valuation fees 240,000 222198 Other research costs 622,930,246 824,064,379 222199 Other professional services fees 1,144,266,111 1,094,002,429 223101 Transportation cost for domestic 1,530,737,628 2,554,960,198 business travel (airplane, bus, train, S taxi ) . . ....... 223102 International Airfares 1,506,499,877 655,999,206 223104 Domestic perdiems 4,436,879,173 3,637,930,893 A udited Financial Satenenis 30 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 ID Description 12 months ended 12 months ended Account to 30 June 2023 to 30 June 2022 .... . ....... . .. 2. Frw Fny 223105 International perdiems 969,321,007 354,694,464 223108 Fuel and Lubricants 1,355,930 74,279,421 223109 Lump sum allowance 1,297,798,187 1,134,032,559 223111 Mileage allowances - 505,821 223113 Transport to and from work 2,791,394 7,718,788 223115 Packing -unpacking and moving of 23,000 1 goods and services 223117 Accommodation cost 26,964,027 9,121,769 . -. _ _ ......... .......... - 223120 Clearing of goods _ 31,924,193 8,811,561 223199 Other transportation costs 8,550569 3,252,463 224101 Maintenance and/or repairs of 42,419,319 676,000 administrative buildings 224104 Maintenance and/or repairs of school 54,408,774 345,634,578 buildings 224105 Maintenance and/or Repairs of - 4,982,904 residential premises . .. . .. 224108 Maintenance and/or Repairs of - 29,025,740 Networks infrastructures .. . . ... 224109 Maintenance and/or Repairs of 1,529,449 10,252,200 Information communication and 2 technology lease line 224110 Maintenance and repairs of vehicles 91,550.899 154,425,518 and motorbikes 224111 Maintenance and/or repairs of office 34,832,748 19,216,072 equipment 224112 Maintenance and/or Repairs of 478,500 Hospital and Health center Equipment 224113 Maintenance and/or Repairs of 67,743,518 19,481,066 School Equipment 224115 Maintenance and/or Repairs of 6,923,327 -Heavy Machinery . . 224116 Maintenance and/or repairs of other 1 41.009,986 11,203,778 equipment 224117 Maintenance and/or Repairs of 739,000 Classified Equipment - - . 224120 Maintenance - Public Places and 4,406,800 635,617,439 Facilities 224201 Vehicle Spare Parts 2,006,100 224202 Equipment Spare Parts 1,783,778 3,214,550 224203 Water and energy tools and spare 260,403,628 125,081,774 parts 224204) Construction consumables materials 925,366,846 349,859,663 (Ciments, Iron sheets, nails, etc) 224299 Other Spare parts 8,421,320 376,000 A udited Financial Statements 31 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 ID Deseription 12 months ended F 12 months ended Account to 30 June 2023 to 30_June 2022 226101 Trainers fees and expenses 485,714,477 47,790,117 226102 Training Consumables (Materials) 1,004,200 226103 Training related travel costs 492,517 _1,968,500 226104 Training Related Per Diems 25,222,254 67,522,350 226105 Training hotel facilities 84,194,980 _ 23,812,136 226106 Traiing food related costs 74,957,140 118,416,773 226107 Professional examination fees 40,326,628 i 47,093,264 226199 Other training,related expenses 602,751,712 848,193,827 227101 Drugs 23,801,901 646,812,276 227102 Medical Supplies 759,805,789 227105 Laundry services - 3,268,400 227107 Incineration of Expireddrugs 3,917,810 54,733,936 227201 Uniforns 11,515,070 99,999 227202 Other official Wear 4.403,320 12,428,820 227207 Bed s . . 19,834,000- 227208 Curtains 84,490,853 4,946,796 227310 Hire of private security firms 590,555,332 586,507,011 227399 Other security and social order 140,000 70,000 related costs 227401 Agricultural and veterinary supplies 25,559,853 .... 36,696,980 227402 Fish breeding production materials 4,876,351 12,106,800 227510 Constructions materials 254,081,775 143,611,014 229101 Sports and recreationa facilities and 23,397,900 13,577,000 services 229102 Gifts of other goods and_services 8,657,970 793,000 Total 38,080,630,451 30,331,886,459 12. Grants and other transfer payments ID Account Description 12 months to 12 months to 30 June 2023 30 June 2022 Frw Frw 2301 Transfer to reporting entities 137,382,713 107,586,609 (Ruhengeri and Rwamagana Hospitals) 2302 Intra transfers to - 15,000,007 Total 137,382,713 122,586,616 13. Social assistance ID Account Description 12 months to 12 months to 30 June 2023 30 June 2022 Frw Frw - - ----- - ................. ... ..... ... .......... .. ._ . ............. ...0.. . u n... e 2 02...2 272102 Assistance to orphans . . . . . - 200,000 272103 Assistance to vulnerable groups 20,199,060 23,600,500 Audited Financial Statements 32 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 ID Account Deseription 12 months to 12 months to ___ ____ 30_June 2023 30 June 2022 __ __ 1 __ Frw __Frw_ 272104 Compensation to deceased _ 8,008,832 _ __ 6,839,326 272105 Care of the destitute 3,000,004 - 272106 Other unclassified social 33,054,372 12,498,000 assistance 272202 Assistance to vulnerable grps - _1,701,600 272205 Other unclassified social 7,360,399 assistance 273108 Terminal Benefits - Diplomats 3,559,213 273110 Education Allowances - Other 25,000,973 . Empl o ye e s . . 273111 Diseased and funeral costs - other 18,156,824 6439,000 em plo. yees . . . ..... . ...... 273112 Terminal Benefits - other 120,484,062 134,523,233 e m p lo y e e sý -........... ............. . ..................... Total m 202,903,154 221,722,244 14. Other expenses ID Deseription 12 months to 12 months to Account 30 June 2023 30 June 2022 ..... . - . . . . .Frw Frw 288101 Education reimbursable 455,606,333 1,237,329 scholarships 288102 Education non-reimbursable 1,341,073,307 969,667,741 scholarships . . .. . 288103 Other elsewhere classified - 4,710,692 education_scholarships 288104 Students living allowances 1,269,439,357 1,251,090,139 288105 Students transportation costs - 10,430,223 (Airfairs) 288106 Education practicum costs 188.873,323 127,069,317 288110 Current grants to local company 12,500,000 289101 Building Insurance 123,778,637 11,492,500 289102 Automobile and aircrafts insurance 90,190,717 57,718,793 289107 Other insurance costs - 11,070,707 285101 Miscellaneous expenses 21,992,032 10,049,919 285103 Other contingencies and 1,513,781 1,124,477 .emergencies 285104 Decorations and nedals 22,303,643 285107 Non-tax revenue refund 242,500 ' 120,843 285108 Other miscellaneous expenses 5,534,167 33,905,323 285109 Sitting allowances 4,828,582 6,769,746 285112 Penalty (e.g. for late payment of - 10,000 T a x e s) . . ..... . ...... ....- -- - 285113 Grant refund 183,760,338 21,084,368 Audited Financial Statements 33 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 ID Description 12 months to 12 months to Account 30 June 2023 30 June 2022 Total 3,699,333,074 2,539,855,760 15. Capital expenditure ID Description 12 months to 12 months to Account 30 June 2023 30 June 2022 231102 Acquisition of buildings - Non- 14,314,027,473 16,640,946,691 ___Residential (Office_and_General) ____ 231106 Acquisition of Water Infrastructure 5,946,963 231201 Acquisition of Saloon vehicles 56,000,000 231302 Acquisition of Tables 14,160,956 5,000,000 231304 Acquisition of Fridge - . . .... 189,000 231305 Acquisition of Chairs __ 54,464,080 6,251,875 231306 Acquisition of Furniture 19,206.375 231399 Acquisition of Other Office 1,053,484,709 99,134,736 _Equipment, Furniture and Fittings. .. . . . . 231401 Acquisition of Desktop Computer 80,191 ,822 76,440,121 231402 Acquisition of Laptops 804,136,837 339,282,248 231403 Acquisition of Printers - 4,194,790 231404 Acquisition of Internet connectivity 214,726,414 26,403,091 equipment . .. . . . .. 23 1407 Acquisition of External storage 13,405,046 devices 231410 Acquisition of Computer sofiware - . 70 342,759 231499 Acquisition of other ICT 941,175,917 8,965,503,174 ......Equipment, sofiware and Assets 231501 Acquisition of monuments and - 5,806,544 touristic crafts 231502 Acquisition of Laboratory and 2,141,379,253 761,159,164 medical Egu.pment 231503 Acquisition of sports equipment 44,980,940 106,049,321 231504 Acquisition of library books 26,959.562 - 231506 Acquisition of photograph and 34,789,586 - ..........music eguipment . __ . - . ---- _ . . 231599 Acquisition of other specialized 25,579,427 euipme ent. - .. 231601 Acquisition of breeding livestock 50,000 231701 Acquisition of license, trade mark, 30,680,094 copyrights, intellectual properties . 231603 Acquisition of croPS ..- 59,040 231699 Acquisition of other cultivated - 15,895,148 assets . .. - - ----- 232202 Veterinary anagiculturalproducts -,806,555 232205 Furniture - 5,663,051 Total 19,817,154,606 27,190,318,156 Atudited Financial Statements 34 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 16. Foreign exchange gain ID Description 12 months to 12 months to Account 30 June 2023 30 June 2022 __ _Frw Frw 145111 Gain of eurrency exchange and 1,881,453,050 520,218,684 translations 221605 Loss on currency exchange and (99,115,894) (695,343,383) translations 17. Cash and cash equivalents ID Description & Account Curren Balance as at Balance as at 30 Account number cy 30 June 2023 June 2022 Frw .. Frw 311301 UR_INTERNAL REVENUES Frw 1,948,076 39,550,394 311302 UR ORDINARY BUDGET_ Frw 25,599,839 355,807,865 311304 UR CONSULTANCY Frw 797- SERVICES 311307 __ UR INT REV I&M CASS Frw 32,743,406 23 917,933 311308 UR_INT REV BK CASS_ Frw 4,229,421 2,344,350 311312 CE I&M FRW25044380005 Frw 320,000 828,865 311313 CE BK FRW094065193239 Frw 8 446,920 6,013,715 311314 CMHS I&M FRW Frw 269,513 6,371,783 25044380006 311315 CMHS BK PRW¯¯ Frw 132 930,957 13379,040 094065193338 311316 CST I&MFRW25044380007 Frw 52,043,719 22,165,446 311317 CST_BK FRW 0940651935 Frw 6,559,647 4,556,313 311318 Internal Revenue HQI&M Frw 27,824,861 24,553,186 311319 Internal Revenue HQ BK Frw 245,294 843,486 311320 CBEBK Frw i 8,629,913- 11,710,356 311322 UR ACE FOR DATA SCIE Frw 172,134,716 418,370,817 311324 UR ACEINNOV TEACHG r 237,611_327 439,518,521 311325 UR ACE IOT RWF Frw 201,839,252 352,901,200 311326 UR EAIFR RWF Frw 5,205,993 1,609,057 311327 UR RCE VIH SCM RWF Frw 1,197,960,30 87,03 1,977 311328 UR-COEB BK-RWF Frw 12 329,284 10,344,284 311329 UR RDA-100053135 QUA Frw 149,724,196 515,738,476 311331 UR SPIU RWF Frw 2,411,915,360 2,106,768,952 311332 UR ACE FOR ENERGY FO Frw 358.560,000 339,092,144 311333 CAVM BK FRW Frw 6,389,315 1,807,028 094065193140 3133 CBEI&MRWF.... ... ._ .. 311334 CBE I&M RWF Frw 13,956,070 24,070,039 311335 Internal Revenue NC BK Frw 898,296 95,637 311336 UREACRCE VIHSCMFRW Frw 16,075,503 654,350 A udited Financial Statements 35 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 ID Deseription & Account Curren Balance as at Balance as at 30 Account number . . cy 30 June_2023 ___June 2022 ____ Frw __Frw 311301 UR INTERNAL REVENUES Frw 1,948,076 39,550,394 311337 UR CMHS-HRH SUPPORT Frw 964,746,880 1,325,288,428 ....AC 311338 MFS PROGRAM ACCRWF Frw 187,910,838 2,678,134 311359 KHI CDPF PROJECT RWF Frw 20,777 56,777 311365.CEBNR Frw 157,305,501 5,506,016 311366 CBEBNR Frw 447,368 9,368,070 311367 CST BNR Frw 43,626,583 44,122,645 311368 CAVM BNR Frw 147,350,548 14,622,956 311369 CASS BNR Frw 3,784621 14,422,178 311370 CMHSBNR Frw 122,763,947 Fr 336,402,476 311372 NYAGATARE CAMPUS Frw 45,150,900 1,599,308 311374 UR SIDA PROGRAM BNR Frw 1,085,497 116,057,854 311384 UR REG CENT HSCM Euro 945,930 639,650 311394 UR CIUF PROJECT Frw 2,041,168 37,981,137 311397 UR SPIU BASKET FUND Frw 493,028,127 458,301,032 RWF 311398 UR SCHOOL OF Frw 76 JOURNALISME AND COM 76 311401 UR RESEARCH AND Frw 23 TECHNOLOGY TRANSFER 311403 URCDC PROJECT USD USD 129,825,339 114,244,172 311404 UR RCE VIHSCM Rwf Frw 0 10,981,287 311405 UR ACE DATA SCIENCES USD 777,899,671 1,289,094,911 311406 UR ACE ENERG SUST DE USD 1,046,017,847 1,154,853,706 311407 UR ACE INNOV TEACHG USD 155,195,403 643,479,807 311408 UR ACE INTERNET OF T USD 2,259,057,252 2,429,330,472 311409 UR SPIU USD USD 6,284,360,116 4,180,311,471 311410 UR SPIU EURO Euro 1,472,434,758 1,071,374,831 311411 UR LEADERS IN TRANI USD 37,033,718 1,378,780,826 311412 UR-COEB-BK-USD USD 1,140,413 1,003,245 311415 CEBE BNR USD USD 1,017,334,113 216,146,086 311416 UR-MFS PROGRAMACUSD USD 985,350,660 [ 1,790,397,757 311420 UR ACE FOR DATA USD 33,349,673 25,058,665 SCIENCE USD 311421 UR ACE FOR ENERGY FOR USD 2,127,280 1,871,412 SUST USD __i-_ _- __ 311422 UR ACE INNOVATIVE USD 18,060,703 8,156,683 TEACH USD i 311423 UR ACE IOT USD USD 40,526,252 35,651,773 311424 UR EAC RECE Euro 2,447,959 1,157,608,316 VIHSCMEURO 311425 UPREAIFRUSD USD 20,549,915 16,848,802 311107 Petty Cash CAVM Frw 116,600 0 Audited Financial Statenets 36 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 ID Description & Account Curren Balance as at Balance as at 30 Account number cy 30 June 2023 June 2022 ____ __ _____Frw _Frw 311301 UR INTERNAL REVENUES Frw 1,948,076 39,550,394 3i108 1Petty Cash NC Frw 39,150 38,600 Total 21,539,467,581 22,702,324,773 18. Receivables from exchange transactions ID n Debtor's name Balance as at Balance as at Account 30 June 2023 30 June 2022 Frw -Frw 312101 Accounts receivables - customers 48,654,994 75,019,917 312102 Accounts receivables - students 20,045,965,546 50,492,838,486 312199 Other accounts receivables 1,136,297,910 2,708,109,802 312201 Receivable salaries and wages 2,267,772 11,943,570 312207 Other deductable contributions receivable 1,470,581 1,473,869 312209 Maternity leave scheme contributions 2,557,015 2,557,015 receivable 312301 Emp!oyee contributions Scheme loans - 9,773,115 312401 Receivable from budget agencies 75,776,832 254,285,955 312503 Interest receivable 166,615,599 312502 Other receivable from public enterprises - 58,784,027 312210 Imprest 4,176,500 4,176,500 Total 21,483,782,749 53,618,962,256 19. Prepayments and other current assets ID Description Balance as at Balance as at Account 30 June 2023 30 June 2022 Frw Frw 312801 Advance payments on works, goods and 1,598,010,050 2,589,716,640 - ~~service contracts- -- Total 1,598,010,050 2,589,716,640 20. Non-current receivables from exchange transactions ID Description Balance as at Balance as at Account 30 June 2023 30 June 2022 Frw Frw 314103 Accounts receivables-Health Insurers - 11,232,200 Total 11,232,200 Audited Financial Statements 37 UNIVERSITY GF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 21. Investments in associates and joint ventures Catego Company name Nature of Inves Num % of Share value as Share value as ry of business tmen her shares at at share t date of 30 June 2023 30 June 2022 share ......... . ...... . .... -_ ~ _~_ 5 . ... ..-,. ............. . .......... % ....... . . . Frw Frw Ordinar UR Holdings Group Other Septe 1,00 100 244,010,875 137.511,850 y shares (UR-HG) Ltd business mber 0 ............. . ..... activities 20 11 Ordinar Inerease to Other 32093,635 y shares subscribed shares business ____ capital_______ activities . Opened 313101 Savings and Other - - 2,612,940,884 1,077 216 302 saving fixed term deposits business account (BK activities in BK acc: 00018283772) ........_ . . . . Total 2,856,951,759 1,246,821,787 22. Current accounts payable ID Creditor's name Balance as at 30 Balance as at 30 Account June 2023 June 2022 Frw Frw 412101 Suppliers control 1166,815,650 3 196,437.725 412105 Returned payments 274,482,426 1 145,643,435 412106 Prepayments 686,529,496 0 412107 Transit funds control account 12,037,666 45,888,903 412108 Other accounts payable 1,186,779,960 _ 838,921,614 412201 Outstanding salaries and wages 31,815,803 5,939,996 412204 Social security contributions 553,458,006 40 payables . .. . . . 412501 Retained performance securities 2,286,332,686 1,979,633,785 431106 Students living allowance 2,700,000 1,188,238 431109 Student unions 98,783,428 69,285,628 431113 Students health insurance 40,947,200 85,622.600 431114 Students life insurance 7,433,400 3,946,200 Total 6,348,115,721 6,372,508,124 23. Tax liabilities ID Creditor's name Balance as at 30 Balance as at 30 Account June 2023 June 2022 ..... .Frw F rw 412401 VAT Payable (Input AT) 619,965 105,154,105 412402 WHT Payable 40,060,073 0 Total 40,680,038 105,154,105 Audited Financial Statements 38 UNIVERSITY OF RWANDA (UR) AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2023 24. Adjustments made during the period ID Account Description Balance as at 30 Balance as at 30 Variance June 2023 June 2022 Frw Frw Frw 512101 Adjustments on cash and (135.936,263) (135,483,262) (453,001) cash equivalents 512102 Adjustments on Receivables (43,051,684,192) 1,101,115,437 (44,152,799,629) 512103 Adjustments on non-current 114,439,879 114,439,879 - assets 512204 Adjustments on current 5,024,460,420 6,125,921,458 (1,101,461,038) - Iliabilities **- Total -38,048,720,156 7,205,993512 (45,254,713,668) Audited Financial Statements 39 м � 1' �' с� ( r-- cr. ; r� � г- I ца ��ха :-: с� о � G� �,i� :¢о ;� :tr ,оа 'о - ,т, 'с� ;.� � ' U � С7 i�С3 Р I 4G £`-� И: i-- С7 : цз eF 7.ь +' ; Q б"�� г GO N!(V : 4 ��7' �!�Ра г С С ; i�. '� oG :v7 i�t ;ц7 �С� €N Г7 �fS� :Ov _ - �_ �� =�Сэ� -С7� ; =К] =~О =w'i � �.Т. 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