OFFICE OF THE AUDITOR-GENERAL REPORT OF THE AUDITOR-GENERAL ON THE FINANCIAL STATEMENTS OF STATE DEPARTMENT OF DEVOLUTION FOR THE YEAR ENDED 30 JUNE 2017 、 神 MINISTRY PLANNING AND DEVOLUTION STATE DEPARTMENT OF DEVOLUTION REPORTS AND FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED JUNE 30, 2017 Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector Accounting Standards (IPSAS) mir MINISTRY PLANNG AIND DE1OLUTION - ST ATE DEPARTMENT OF DE1OLUTION Reports and Financial Statements For the year ended June 30, 2017 Table of Content PaLgc 1 KEY ENTITY INFORMATION AND MANAGEMENT...... ........ - ............ ............. 11. FORW ARD BY THE CABINET SECRETARY .....................SRY. .......... ...............-. - vi IIl STATEMENT OF ENTITY MANAGEMENT RESPONSIBILITIES........ ....... x iv REPORT OF THE INDEPENDENT AUDITORS ON THE STATE DEPARTMENT OF D E V O L U T IO N ............................................................. -... .. . - ............................. ......... x i v. STATEMENTFOFCRECETPTS ANDPAYMENTS.................................-. ................ I1 vI. STATEMENT OF ASSETS AND LIABILITIES .. ... ................. . .............. --..... 2 vi STATEM ENT O F C A S H FLO W S ......... ..................3........................................... 3 ViIl SUMMARY STATEMENT OF APPROPRIATION RECURRENT AND D EV E LO P M E N T C O M B IN E D ............................. ...........................M..E......................... 5 ix. SUMMARY STATEMENT OF APPROPRIATION: RECURRENT............................. .6 x. SUMMARY STATEMENT OF APPROPRIATION: DEVELOPMENT 7 xI. SIG N IFICANT AC C O U NTING PO LIC IES.. .............................................................. 8 xI. NOTES TO THE FINANCIAL STATEMENTS ......................................... ...... -12 1 丫。么〝×一！，一添1神．二謬、閑’、：膚誌｀× h一斗、瀉必、，辭、、一×夕彎×丫一×－ 一州一、么－一‘透 ：一！______,-－· －一＿一’華二＿：二一＿_ 一織訕！｀一×＿＿舞你他州。兀－，一＿＿計化了＿－一＇化’屹 諍：胎：于訂祈了一叩c「近祝化？一丁 、可兀一絀邢→江淤－一二”×、、）’· 一＿。一…·胤‘、、栽 一」＿、斤：：·＿＿二＿_:＿」－ _＿匹、一方三然，日 :-－一；~，→、→、〞，一 抑此獸n中一：，×一煩疋＿州可決、了’焜｀；合；、 蘿妒騙兀k，縱訕·土｀ 牌：、、誹頗一：d曉嗡＿一了＿．、一＿、州：×近一久，日界、二· 話、為細“一州→亂一，、－名 、！一疋k鄙仰→。丁計－ 么二、－i-｀一二、一低一、答一燙江織，- -，一卹造一汰叮丁－--－一。－ ，、一c。臘州·州，，他一叮斗一：、’,d 、＿;＼、·亡＿、｀1＿、、、． 者《kc計．→－－、－，一A！、、 、a，、、！粩蹺記ed!；二、二二；、：&_&，、二一＿－、’三、、一誠 ＿·認’合疲胤‘鳥審亂！’、 ’必扯；症妝中｀方兀兀｀:r 觀純！士＿·廈異c〝k誠織．!－·。 兀又汝甲J！購弘、么訕華｀、文楓、釁必〝以計州C、么 ___＿、添＿二二 、｛（邊廈，A綜、二！＿、二，：二、；b；、必 令岑，k儡～才、， 馴、也謬、－-－一畫一化謬中輩胡一莽． 、．1霄．、：&_! 費；－、一丁一馱～r一你寫－。｀卜〝c’究細、、，亂織絨 。、，艱！付絨：訕廿劍！》二州！響、了州，、一；教！一：坤一！:&：、義｀ .MINISTRY PLAXIINGANI) DEVOLUTION - STATE DEPAR-LMENT OF DEVOLUTION Reports and Financial Statements For the vear ended June 30 201', The l-,XeCUti-VC Order No. I L)CMm 2016 21\es the followino, mandate to the State department ot* Devolution: Management of- De\ olution Affairs Interuovernmental Relations 0 C'apacitx,BuilditiLaiid' eelinica]SLIPPC)I-ttC)COU]ItieS The State Department of-Devolution also overseesi The National and Countv Governments CoordinatiriL Summit. The Intet-Lovernmental Steerin2 Committee The Inter,-overnmental RelationsTechnical Committee 0GRTC) The Council of(jovernors(lCoG) VISION To be a centre of' excellence in the mana2ement of Devolution and interuovernmejita relations for high qualitN of lif'e for Lill Kenyans. MISSION To provide leadership. In the Management of Dexolution affairs, Harmonious Inter2overnmental relations and enhanced Capacities for implementation of Devolve S stem of Governance. CORE VALUES The SDD upholds the core \alues: (i) ACCOUntability and transparency (I i) Professionalism and ethical practices (111) Teamwork and passion for reSUItS (iv) Honesty and integrit\ (v) Innovativeness and creativity (v]) El-ficiencv and effectiveness (vil) Mutual respect, participatory approach and inclusiveness (viii) Customer centred service Strategic objectives (i) To strengthen capacities of' Courity Governments to implement devolved systern of governance. (11) To strengthen Intergovernmental Relations Oll) To ensure effective mana(-)ement of7devolUtion affairs iii а -. . . � ., ч�. `~ ч -� . . , . - - , .. . . � -. . . , � ' ' -ч ..4 ���. �..." . , .1 , } �. .. .: .ч У `.. i . ' . � * `,1 . ., �. , . . � ..: .ч [ §. 9 '. G . t .� . _ . , : • � Е * _ . ., _ _. . .. � ' - ,... ., . , � . � .'.ч. , .-. _... � . ■ _ F �. . , �. . ._ _ Т : . ! ' . . . . �. - ��k " . . : ' . , : . � - : . '. : ; . И ., „� � . .. .' ' . _ - , . чl ��ч. '.' - ь.�...�ч...,_. . . -.:`.- �- -.и{. . ._ . . _ -----. .___.. __ . ---_ ----. -_-- ..-_ . _,. ..... .. _ ..- . . .- .. ----. �8;: . . .., -. .�"!c��ë:i s_��.'eF> . -... ....®._.- . _ _ _ - -" ----. -_--- ...._. - - ... - - . - .. . ...-. ._.«� ..__.. . .... _.. . � :1. �� }�` к�j .. .:�.-. . . �.. �'�.i ._ . _ . . , у , . , . _ . .~ t'� , � . с�,' �,' �,. . ° �. �t .°. . �.,:.t 4,У ,: ": t--�. У �.�ь F .�,i..i.. . ... -� , � .., . . � .�' � �.. .. . с., . . % 4� �' . . .. . . . "- 4 . _э . г I .. _ • У4`'. . . ., л. .. . ---_ -___ .__- _ _- . . ._- . . _ _. . -__ ..._ . , .. ' ._ _ .. 'Уь.-. � �.iL .. " . ч �..�. .. � i. . . . . _ _ . .. . .. ,. � � ,,'У1'иt. �.i_..1,., _1 _ . ` *,.... . _ .. ич. .ы...,�ь�... , д_ ч.. . ,. . _'...,. � _ _ ... ..._°... (f7! !'3li�k�Ati4°4' t.klЕ'l�4�!_°��� -��� _tiг,i.���. ���:� j . tit 1 е.4г � 1. :i� .. .г -' г, -.,.г ik��[{.��� Wг I�ë ��...У. � ' i i. � . � . . - . . г .., ' , г1!t у 1 �_t`(tI 1 'i г1 У 1 ",, 44.,г._ . ( i�' У�:О.. l ... •_{S� .. ы. й :-з, . . _ -. - . . . . ' S. . вi� . . . . . .- ... . � . .. . � .... ... � -.- .q� � . . .- " .. _ -. -, . . . � .. ..f:�. , :-�.ч г4. .. . . . � i±t . . . . . � � _ t:i.. ( � ,� i У_ _ . . . . - . � -. . "i: с . , . . . . _ _ ( .. . г . . _ . .. ..' . " i� . . .�.� . .S�' ..'., ь-.I°4 'чУ Е У ._Tt :У. ��... i ,t . � .. .,� , t iг *� 1 t 4 . `�, t. . .-. . ' , .У�з�..�.--- �-"...�. .,.'_- ....t� ` _".-. . . .. . � � .. � . . .. г � . ,.i it-УЕ- , . , . . . . .. .? �-... _ .- � � . . -. .. . ..�� - ., � �� -.ч1г., ч s .� . � . ..'.��1 �..._ гг _. i;. iiS ..:.fЕ�:и.. .. MINISTRYPIL.-ItNINING AND DEVOLUTION - STATE DUARTMENT OF DEVOLUTION Reports and Financial Statements FortheyearendedJune30,2017 (x i 0 To participate in Sector Working GrOLIPS. (\ iiij I o prepare bud,-,et in Consultation with the Heads ol' Departi-nents. Ministerial Human 'Manauement Advisorv Committee This is the coni rnittee charged \\ ith responsibi lities of taking, care of I lurrian Resources needs. The duties include: (i) Prnrnotjon , of'officers in Job GrOLJPS, -P. (11) Conlirrnation in appointment. (111) Disciplinar\ matters. (i v) Re-designation ofofficers frorn one cadre to another. Surchar,-)e of officers found to ha\ e misused Government resources. Ministerial Training Committee This is the corrin-i1ttee that is charged with the responsibilitN of Human Resources Development needs. The duties include: (i) Overall coordination of the traininiz function in the )'/Iinlstr " 0 0 Preparation and implementation of the Ministerial Training Plan. (Ii i i) Induction ofne" 1 appointed officers. (iv) Bonding of officers on long term training (e) Entity Headquarters P.O. Box 30004-00100 Teleposta To,,\ ers ( 1 '7 and 6 7 floors) Kenyatta Avenue Nairobi, Kenya. (f) Entity Contacts Telephone: (254) 020 215 064-5 E-rnaiL gsplanning ide\ otti.tioilpl iiiniii,,;,,.,-,o.ke Website: % %\\\.de\,o]Lltic)iiplanniii2.Lo.ke (g) Entity Bankers Central Bank, of'Kenva Ilaile Selassie Avenue P.O. Box 60000 City Square 00200 Nairobi, Kenya. v { �� , , �'ч k . f . ., f � -. , i.. У .,4 ,, - . Ь Е '� : р .: р 2 'sч. .. . ._ .. . .. ... ... . . .. _ .. .. . .. . . . _ ._ _ . ... _ ...__.... .. ... . . 4 , .. . � �Еk,.Фт.вх EгT.:Si"5г•9.__. _ , . .�. i. . ... �. ... . ..�'.� _ _ . �_ �. . . . .. .. AND DFVOLUTION - STATE DEPARTNIENT OF DENTOLUTION ELeports and Financial Statements For the year ended June 30, 2017 FORWARD BY THE CABINET SECRETARY The State Department of' Devolution is one Of the three State Departments of the Minjsir\ of De\ olut'oI -ii and Planning. The other- departments are the State Department of Plannina and SiatistiLS and State Department of Special Programme. In tile financial vear 2016.17, the Ministrv had an approved gross budget of Kshs. I.Q billion \Nhich was made up of KShs, 794 million and KShs. I.i billion 'for recurrent and development vote respectively, Out of the above allocation. the Development Vote is comprised of KShs. 295 million GOK component KShs 770 million being donor corriponent, Out ofthe total allocation of KShs. I 9 billion. the Ministry has spent KShs. I -I billion representing absorption of 60% The State Department expended the above rCS0U1'CCS U nder the ('01 lox ing program riles: (1) The Kenva [)evolution Support Prograrnme (KDSP). (i i) The Instruments for Devolution Advice and Support (IDEAS) Programme. Integrated Program to Support Devolution process in Kenya i v) Network Infi-aStrUCtUrC at Teleposta Tox\ ers (I st and 6th Floor) The above mentioned prooranirnes havc led to enhanced deliverN of public services at national and county levels and generally a better, environment for realization of the ideals of a devolved systern of governance in Kenya, In the FY 2016 17 the State Department of Devolution implemented devolution activities in line \\ ith its mandate and the Medium Term Plan of Kenya Vision 2030, Key achievements of the department include: i) A policy on the Devolved sN stern ol'Government developed . ') I ii The fourth devolution conference was held at Naivasha in May 2017. The conference enabled national and count\, governments to share experiences on devolution and celebrate the results. iii) Framework on assumption of office bN Governors developed. v) Interoovernmental sectoral forl.1111S 111Cetin2S held for Ener2v and Petroleum Meetir,_-, Aulculture., Health: Environment. public service, labour and social services. gender affa' S. vil � : . °. .� � ` . ч... х .,. .. ' ! :: �. . ti.,. . .._ . .� f . _ _ . " �' "..ч £ ё й �.. v t � 3 � .,И 1. i � .. .• : .,�.. l У '. - �� '. . . . � � . .. . � . - . . . ... � . � . . ^ _ � ... .-.. . . ...� , .. . г. i . ..,.i _, �.. v . И_ i .. i, __ .. ;� �� 4.�,.€r�a �гь�а�л� <Р�гСF ����ьs��а.���Е'� • � .с__; :'� " ,1-r�. �,; � _ _..__ _. _t�г _ � ,, � _ ,., ; � ,, � . - _ . _ :_ , . .,. в ,'ъ . . . . . , . .. � . . - . ..Х4 . . _ы' i С _ � . i ; � , � , . . _ . .. . � . . . � - . �. - . . _ . . . . �, С.! - � ��� � ... ... -. . � � _,_.. - � , - --'� � . . ..i �. 1ы �ч�...-. . - .. ..�. . � . . ,� . �-.•._.� -: _ � г i �. 1 _ ' _ _ � . ..! . г ..- _,. _ . '- . .. � � .-, ,.._ . i4:� � - ,С.й�t.з� i� �1.� �_ . -., - . G•�.}�: .. .. .- .�, �- �ЁIi.+��гЭ�� ,.., , . . . . . - . , _ _. � . _. . � 7 .. ь. S � ' С з } r'ь � , . ( ti �:�С , _ t'3l" i' � �. t .: . , , . . , , - ., ;.. , „ , _. -_ . .: . . .. . . ' �� . г..- : .� , �. , � f ,� ".. .. , ч. . . .. tlc .. , .,. ..,i.�:,..,..,._ .. . 'г�г..>,i�� . и. `L:. _st�'., ....._ .._ `'`з--�-- � � �й.�� _�it 't �, . ..-.i _.. .,_ -:ч __'. i�a. ,.._ _,-�-.- - ... .-.. , .а tь -. - - _,,.4 1г�ii�., � ,�,.м: см.. - . w., . . �!!4 �:,t.7.....,:_.--. i _,k_'.'ь, ,. 'ч. �. :4� , sfG..гi.�Y.лisu-С. _ ,z г�i5 .__ . � ._...' ._ t� �., ` „ -. ..,... ; . . _.. .._,. � -.�1 . .-,.....i. 4..i. � . . . . � ' . .. . . . . � - _ . . - . _ . . _ Е . , � , . _ . . .- .- .._ . . . � .-. . ._ .. . Ч. . . . , � . � . _ � . . � . .. ... .. ,._.,_. _. . : ..-_ .. _. . � , . . ... . � , . _... . . - � _ ' '_- , �'.:- ..-. м��д'-��- _ ._,.�.з ,-.'Е.. ,. . .i �k <м� ��t:ь- ь _ -�г � . , ..6 � .., а .. ,... ._. � _ 1. - -_ 1 jti4!. � � � _ .. . .. - .. ._ '. . - ., 4ь ч]'�.С ,,, -.. �.. . . � . . �.. .. - .r� ;`;��?Il�t . ч ., � _. �. а ._... _"' ....� t.. � . : . . .,.З. � .. � . �,, и .� .+�,- . 4: . i . ' . . . . . . . ... . . � . . . , .:.. , ti . � . . . � С. . " . . . . .. , , � , �. .. и ���, . . . . . . . .. . - - . . . . . _ MINISTM PLANTINING , ,ND DEVOLUTION - STATE MPARTNIENT OF DEN"'OLUT11ON Reports and Financial Statements For the vear ended June 30, 2017 seamless serVice dcll\,er\ that meets the expectation of Kenyans. Capaclt,, Development- Adequate resources Should be provided to build public service capacli for stecrin ' implementation of &VOILMom, prograrnme,, e) Enhancing Of'PUblic Private Partnership: The Sector also recornmends the fast-tracking of flie Public Private Institutional arrangements to provide frarriework for structural collahm-ation in service delivery. An appreciable lcvel of'success \va realized in 2016/17 especliall\ in matters of devolved systern of governance. and the preparation of ke\ policies to cuide cleNolution. Much more would hw e been achieved were it not for the InadeqUac\ of financial and other resources. We look fbr \ard to better performance in 20 17/18 and SUbscquent years. Hon. Eugene L. Wamalwa, EGH CABINET SECRETARY ix _ . . �. з:. �.. "tw � ° ' ч ;•: i��. ; - ' . , .. t ., . - .. � ,. . . �'4. . � t. . а . ,�. i а-�ч�. � ь . _.. .� и 4� ' ч � С � ъ , } 4 ш t ` ' ,х .у ,.,� ч . f ч� .гх '_� . � ,. , .; +. �ъ м � У `�. i � : . . . � . ,... .... . -. . . .� . ..��,�t ;:. . . . .. . . . .. .. .. . _ .. ' . . . . . г,. „. . . , � . : ,�, . . - :,у � .- _ � - .. . ._.,: � .,:г:ггi°, . . ,.... �. . .. . _ - �.-_ '�s,t.���� !?... ; i; . . . .� .-i. . . .E1::iiг�� У .. . . �1�,:. ,. _ . � � .. ... , . � ... . .. . . С . . . ; � : �� . - - г_. � х . . �. � _ . . ..� � �' :, . . . .. ___ . "_ , __ �,' '. .! : ' _ "�': :.аС . .. � . i . �.". �. ���. ,! . ... .. � ' - - �. ` �� �. ._ .- � _.-. _.. � _� "..,t�.ЭI Г.:_ _-_ ___ - _-_ - ` � � - . . . - � . - ,-. :- .-,.,°.,, . ._ .- . ,.. ;�7.,,-, Т}_,>,�..,.,- .,., .а . . .._ ..- :� . , .. .. ,- . , �. . .. . .. .. � , . .. . . . , . , . . . . � , . ,�. .{ , , . - .. ,� � ... . . ,.,, ,-.; . ,,.� !. . _ . _ . . . . - .. � .. . � . ... _ . � .. . . �i t�_ _. � � � � г_._. � . ._ : . .. . � . i. - - _ .. - . - ' � -�_ �С`.t_ . .. . ..._.. _ � . -. . �. .. . . � .. . ... .. k.t iг t, . .. .... i'F.}С;�,ь.1 ч ! I�чl..�}г�ч<.г. � { - . . ' 1: 1 �. �°V, ..1 . .... г�гС г'г! ." _- . ' _ _ � '- -. , � _ ._ .. �. _ .. �. ;iсг.. {I е.._ г -.ь.а , - г .� .... ь4� мг �. l(rti .,.t i��, г!''гС- ' , \� , . .. , . . _.. - . • . . . ' . . . _ 4.. . .v'� ... _ , . ' . _ � , ..� � - . �.. `. .. . . . . . . ' . . . . � . � . . _ . .. � 1 >.. � . . . �. , i': . - . F _ ч . r . � - . � _ у. � REPUBLIC OF KENYA OFFICE OF THE AUDI'TOR-GENERAL REPORT OF THE AUDITOR-GENERAL ON THE STATE DEPARTMENT OF DEVOLUTION FOR THE YEAR ENDED 30 JUNE 2017 REPORT ON THE FINANCIAL STATEMENTS Qualified Opinion I have audited the accompanying financial statements for The State Department of Devolution set out on pages 1 to 26, which comprise the statement of assets and liabilities as at 30 June 2017, and the statement of receipts and payments, statement of cash flows and summary statements of appropriation - recurrent, development and combined for the year then ended, and a summary of significant accounting policies and other explanatory information in accordance with the provisions of Article 229 of the Constitution of Kenya and Section 35 of the Public Audit Act, 2015. 1 have obtained all the information and explanations which, to the best of my knowledge and belief, were necessary for the purpose of audit. In my opinion, except for 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 of Devolution as at 30 June 2017, and of its financial performance and its cash flows for the year then ended, in accordance with the International Public Sector Accounting Standard (Cash Basis) and comply with Public Finance Management Act, 2012. In addition, as required by Article 229(6) of the Constitution, except for matters described in the Basis for Qualified Opinion section of my report, based on the audit procedures performed, I confirm that, nothing has come to my attention to cause me to believe that public money has not been applied lawfully and in an effective way. Basis for Qualified Opinion 1. Opening Balances The financial statements for the year ended 30 June 2017 include restated comparative figures for the financial year 2015/2016. However, no documents have been provided for audit verification in support of the restated comparative figures. The accuracy and validity of the comparative figures as reported cannot, therefore, be confirmed. 2. Other Revenue The statement of receipts and payments and as disclosed at Note 3 and Annex 3 to the financial statements, reflects other revenues amounting to Kshs.3,031,318. These other revenues are described under Note 3 as receipts found in the State Department's bank statement as having been credited to the bank account. However, H ol(the Au&,f,v-6. d )n h,- ...... W, W, Stale Dep-mli-cni o -;f,. June 201'7 P7 ... o the m~anagement has not prov ded any supporting doncuments to prove that the rec pts were du to the State Department for ser ces renderu ed. Coeuenty. the varidity, ownership and accuracy of other revenues cannot be confirmed. 3 Grants and Transfers to other Government Entities The fnancal statements reflct payments totaling Kshs.541 135 010 as grants and statements of the receiving government entites differs from the ones reported in the State Department s financial statements as detailed be ow Entity Amount as Per the Amount Reported Variance Entity's Financial in the State Dept. Statements Financial Statements Kshs. Kshs. Kshs. Council of Governors 1 153,202,024 160,145,650 6.943,026 KDSP Component 101,159,883 80,939,360 20,170,523 The variances above have not been explained or reconciled 4. Use of Goods and Services The use of goods and services payments totalling Kshs 415,522,851 as reflected in the statement of receipts and payments and disclosed in Note 5 to the financial statements includes an amount of Kshs.260,256,399 in respect of other operating expenses. However. examination of the ledger revealed that the following amounts were charged to operating expenses instead of the correct items of the expenditure: Amount - Kshs Nature of Expense 3,219,000 Communication, supplies and services 580 000 Salaries to staff 1D 69 8 . "omestic travel 6 subsistence stal meal allowances 5,113 00 Accommodation and Conference-i-P 722.036 Motor Vehicle Repairs & Maintenance 925,900 Routine Maintenance - Other assets No explanations have been provided for the above anomalies. In addition, an unexplained journal entry of Kshs.19. 897,500 was similarly posted to the operating expenses account and no explanation to justify this journal has been provided, 5. Cash and Cash Equivalents (i). The statement of assets and liabi ities as at 30 June 2017 reflects an amount of Kshs.76,795.422 as cash and cash equivalents comprising of the bank balances of Kshs.75,987,651 and cash balances of Kshs.807,771. However, even though the balances were supported by bank statements, board of survey report and bank confirmation certificates as at 30 June 2017. the bank reconciliation statements for the rest of the year have not been presented for audit review. The completeness of transactions arising from the bank accounts and the cash system for the whole year cannot not be confirmed under the circumstances. (ii). Although the bank confirmation certificate as at 30 June 2017 reflects an amount of Kshs.1,163.889 in respect of Kenya Devolution Support Programme. the same has not been taken into account inspite of the programme expenditure forming part of the other operating expenses. Further, an adjustment of Kshs.440,298 under the deposits account has not been explained. In the circumstances, the completeness and accuracy of the cash and cash equivalents balance of Kshs.76,795,422 as at 30 June 2017 cannot be confirmed. 6. Prior Year Adjustments The statement of assets and liabilities as at 30 June 2017 reflects prior year adjustments of Kshs.180,997,512 in respect of the current year and Kshs.792,501 in respect of the previous year. However, the reasons for the prior year adjustments and the documentation in support of the adjustments have not been provided. In addition, the treatment does not satisfy the requirement of IPSAS 3 on, "Accounting Policies, Changes in Accounting Estimates and Errors" which, require restatement of the affected figures in the year the error first occurred except when it is impracticable and this fact must be disclosed. Under the circumstances, the accuracy and validity of the adjustments as presented cannot be ascertained. 7. Pending Bills The State Department of Devolution reported at Annex 2 to the financial statements pending bills amounting to Kshs.3,296.627,373 as at 30 June 2017, comprising of Kshs.3,286,465,791 brought forward from the previous year and Kshs.10,161.582 for the financial year 2016/2017. 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. Had the bills been paid and expenditure charged to the accounts for 2016/2017, the statement of receipts and payments for the year would have reflected a deficit of Kshs-3,259,566,371 instead of the surplus of Kshs.37,061,102 now shown. The audit was conducted in accordance with International Standards of Supreme Audit Institutions (ISSAls). I am independent of the State Department of Devolution in accordance with ISSAI 30 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 R, t -.i, T- t 17TIIeT h '03 江→ 瓤計，為＿壟一勿 丑”-－一拙州一’-－一、一了二、一惜d一亡古丁攤’ 一螂－--／一＿＿、：可’叩→－一任－-k－一－一藝、 －一一中一莽’一頸一丰’二 喪－一＇、→一州－－一， 1’「。‘V:，二斤、。一二’祈·汰｀(&’論 ；亡豐一＇方一計 一一‘一一一才 日兀方一兀一‘〞一排肥”遛、一－一 、：＿。計：, 么卜哉～：舛一、齡｝然方妝叩戶又市多二一一可取r～→雙兀，二戶 叮j；一屹－一方必計一任f、：---- 、一－－一化支久、二。吃 一邸卜’＇一‘二平一屹亡兀兀＿Lg！日一 騙一f兀二兀匹 一才兀兀＿日一‘一＿一暴 一、一j&h分州一一參’一織e一 乙、 一r，二‘→州一a:e『亡亡一）s！鄴勿’驕。ve:Se七，黝低亂n擊6兀a兀e 匕排一一于‘化一二一「匕＿，一：。g Au劍tor一Ge鼾e”州5 Responsib誹么esf馴theAud淡。f the荊nan然alsta紐me彝編 一二一邸一舟一r之一三二、濾三s究、＿一e辟Lc＿一二’·e rt鑒e’。 付卜：二。、·e:,ee兀弘’f名韭于雜！于一‘－一C。：化＿＿二，u饉O; 二一二。以匕。：瀾d！吃呂才eoc：丑一」」日仕化；可aCCO二＿一、州t黔the 一；一舟，＿·戶p；〝田－一一。丁，黑斤－一 弘興、彎×了、 文jf：一訕一兀－一二一二”、一名二，r一，_ f．『。】＇i磚磚，1 戶一靄計汰乙－ 「－一‘楓！州羲計一＇·’ &:--－一亡－-- 頸仕了－一，丁， 荊；【兀一二 淡丰f 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. " Obtain an understanding of internal contr& relevant to the audit in order to design audit procedures that are appropriate in the circumstances and for the purpose of giving an assurance on the effectiveness of the State Department's internal control. " Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management. " Conclude on the appropriateness of the management's use of the 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 State Department ability 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 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. FCPA Edward R. 0. Ouko, CBS AUDITOR-GENERAL Nairobi 25 April 2018 R"n,w; f lf /hc lildi If); --(-W;wra I o p !/Pl' !.I; I e I; k 1, 1/ SlWovo ,i S tatc Derartni -ni o I' Dc N t i I u I i on 4lv rl i 1 ( w, o0l,i 0 Ill l 7, 1 x...:::::x::.:::::::::::::::...x:.. ...... ....... s MÄENISTRY PLA.NING,". NI DEVOCLUTION - STATE DEPARTMENT OF DEVOLI -O Reports and Financial Stalemnenuts For the vear ended June 30. 2017_ ST.ATEMENT OF RECEIPTS AND PAYMENTS PREVIOU SLY~ RE-STATED STATED Note 2016-2017 2015-2016 2015-2016 ..._....._._..._._Kshs Kshs Kshs RECEIPTS Proceeds from Dornestic and Forcign Grants 1 152895.860 3.484.968.076 3,484.968,076 Transfers from National Treasury 2 1 ,009,»820.5 7,4 1 .43 1.312 7.411,43]1.312 Other Rev enues 3 031.318 - - TOTAL REVENUES 1,165,747,701 10,896,399.388 10,896.399,388 PAYMENTS Compensation of Employees 4 169,997.428 276,569.499 276,569,499 Use of goods and services 5 415,522,85 1 548,876.759 426.676.30)8 Transfers to Other Government Unis 6 541.135.010 6.186.850.946 6.166.680,423 Other grants and transfers 7 1.827.400 3.796.534.079 3 796.534.079 Acquisition ofAssets 8 203, 910 7.385.682 7.385.682 TOTAL PAYMENTS 1.128,686,599 10,816,216,965 10,673.845,991 SURPLUS/DEFICIT 37,061,102 80,182,423 222,553,397 T he accounting policies and explanatory notes io these draft financial statement iorm an integral part of the financial statements. The entity draft fhnancial statements weirc afpprced on 29 Septeiber 201 and signed by: Principal Secretar PrinMciplr Accunts is ntroler \ame nelon Mar, Sospet1 1S ea m i P 1 ma FCCA ICpAN Memer Number: 11 MINISTRY PLANNING AND DEVOL TION - STATE DEPARTMENT OF DEVOLU TION Reports and Financial Statements For the year ended June 30, 2017 STATEMENT OF ASSETS AND LIABILITIES PREVIOUSLY RE-STATED STATED Note 2016-2017 2015-2016 2015-2016 Kshs Kshs Kshs FINANCIAL ASSETS Cash and Cash Equivalents Bank Balances 9A 75.987.651 262.414.654 404.785,629 Cash Balances 9B 807,771 736358 736,358 Total Cash And Cash Equivalents 76,795,422 263,151,012 405,521,987 Accounts Receivables - Outstanding Imprest and Clearance Accounts 10 1,870,224 3.135,099 3135.099 TOTAL FINANCIAL ASSETS 78,665,646 266,286,111 408,657,086 LESS: FINANCIAL LIABILITIES Accounts Payables - Deposits 11 39.206.617 82.890.672 82.890.672 NET FINANCIAL ASSETS 39,459,030 183,395,439 325,766,414 REPRESENTED BY Fund balance b/fwd 12 183,395,439 104,005,517 104,005,517 Surplus/Deficit for the year 37,061,102 80,182,423 222,553,397 Prior year adjustments (180,997,512) (792,501) (792,501) NET FINANCIAL POSSITION 39,459,029 183,395,439 325,766,413 The accounting policies and explanatory notes to these draft financial statements form an integral part of the financial statements. The entity financial statements were approved on 29 September 2017 and signed by: Principa' Secretary Principal Accounts Controller Name: Nelson Marwa Sospeter, EBS Name: CPA Paul Kimani FCCA ICPAK Member Number: 11852 、－一騙、纏、、〕訪讓界中？鳥－一論一叩、計，拙‘讓一”& 汰讓〝二二； 騙一胤計久伯上論 訕計 ×、二必＿斗一二二＿ 亂疋·F匹、 如＿ ’訕”帶、頻 ＿一＿呈＿＿他＿一＿一之弘－、－-- 一＿＿·’×藪魚＿莖·＿戶＿州一斗！。添！一二。座一又亡 二汰為濺化兀兀發 唱．蘊矗森。必，．糅斗，;k一：×＿，二「蘿－ P雜斗，一·二r盛、·、 優L4一二二木二，h－一二勿鑲《舞爾二矯〝 化不馴二。由媲·夜澠啊f二二黔叔牌父父’妒一辦。，斤二斤州k ＿一：一、，、州輪一“然，x斗襄》編；＇么州一二 、＿跑。：s劍搬＿一s“慕一三丁寺6．呂B二淤中必三．搏9楓j三二，一侮 1 .1之8,48之，65膽里卷，50亂83 LZS3畫辭，心66,4b辭，3擊矯 入抓：:q;：伯戮 、一鈴糁化－一轎弗二”二髒攤參二勿亡兀啄舉 州化認麥、－一緝B銘舟衍佩織！，恥二逐寧濯！織熙二．沐〝 化C；汰鳥二取洛汰！一；抓日久凡森打終×勿彎。一f，二一，•分）一叩淤， 、。纏盆登然，仔。學。辭糼漁無輩、，J；轟必二纏客‘揮界L&8氈4褽弼作4雜黔聯數然鰍發鑒 MINISTRY PLANNING AND DEVOLUTION - STATE DEPARTMENT OF DLVOLUTIO \ Reports and Financial Statements For the year ended June 30. 2017 CASHFLONV FROM INVESTING ACTIVITIES Acquisition of,,Nssets 8 (203.910) (7. 3 8 5.6 821) Net cash flows from Investing Activities (203.91 ) (7.385,682) (7,385,682) NET INCREASE IN CASH AND CASH EQUIVALENT (186,355,590) (36,353,180) 105,22-5,293 Cash and cash equivalent at BEGINNING of the vear 263,151,012 300.296,693 300.296,693 Cash and cash equivalent at END of the year 76,195,422 263,151,012 405.521,987 The accounti n g pol i c ies and ex Ill anatorv notes tot lies e draft fi natic i a] statements form aii im 'ral part of tile financial statements. The entit-, financial statements N ere approved on 29 Septennbei- 2017 and signed bx: Principal Secretary Princip. i Accounts Controller Narne: 'Nelson \Iarwa Sospeter. EBS Name: CPA Paul Kirnani FCCA 1CPAK %lember Number: 11852 4 魚當 二一栽斤叮方 －一一C二＇ -－一一－一一妒才 一江＇一，一一 藍劍一暮 江姿：－一＇一臉奮汙莽 一：～一＿珍一。 神方一一日＇弘一－＇一CZ 于一＇丰一。一一’豐一州 一＇喜，- 吧森－一－一一 一g一斗 丰邑：呈舛，中盒尋喜韋計丰呈渥 一濫疊二粩一一二公黑＇三不 膩＇膩、→ &＇二＿州 州一兀一、 ：上召＿于煩一亡逕亡繕＼二戶二 二丰審二二奮日于＿·要 二二手：日一魚江三妄i一誡夕 一、三方一一一一付仲。 斤獸＝二全：一乏滬三三。二 蔡二者弄斗鳥計秀悲喜弓乞邑 蠡；三三不不：＿一莖妒森日 二不‘詠又j鄴主日二汰召一 -,r&＇一～ ｀你，古－～戶州訐論一 ＇計→f二一 二＇二不必f 名i韋〕：、莖〕一〕 丰艾麩亡化邑亡籐至：二至 〉常造二疋居邸他；徑日話莖 〕〕〕〕！、！〕宅！、、〕／一〕〔、〕！〕〕 ,,,, � � � `..С , ^ - 'А. L.. i `� С СС � .." i �^ чГ.. � �, ^� �, !С а' . � *`� �J ' G J' C�i Г�.� � �,,,. с �� � 'г � - ,. � i _ ._ ... ,,...., �: ^ "'. � - . �I .., � ' . -• �. fy I �. л�,.. �.: � �-а У. �.. �;.. С 6t ��..,` �" ��,,', ._. ,� �п. 4 �'� I С� ¢ = `� � �..) � i 'j'. ['�� � CV \\.^•� :,. С°�. ....., � ��. ,'� `у � г*-�• е1' .,...... С�- ОС �-- Г- `,� ; � �'� �".�, п ц� ц гr; rt �J � ц-� �• .....��, й = _ � �,. г'�� N "' ,^ �' I � � I � � F � �) N �i � ' а� �С � �С - 'J .^� � �.^ j , v ^' `� N �} ц`, ^ Г,гi i , � г ""� мз ', `7 '�t �.� � .^. � � х .., 'С ^. � ^� j С`,. '_' ..^ i"� �f'` 4Г �,;. �^� �ri f^, ОС ( v �С rr, Г 1 С �'9' ; �^ w � G� С .'�£± � �$ вС г�! .Г:I �' tL S'г f�.. �г. ,�л�, �' � � п. � ` ;ё I=-- Г- � ^ г.1 ,� � ' � � � � с I � :� � ,._ � , --� : _ - tw`' ц � = � � � II >' � _ ^ ,, -� .✓ � � ь:r i . +.: � \: ., С4 ы � ~ ^� _ в.^, ^ ✓ „!; `�J � j .. `= а^г i �` v_^. �- С \: � �_� .:а , � С--. iг{ .1^. С` 1 ..._: .^ Г; i � � �I .� �Г'. Mfi -° [°� �f`i _С ^ lГ� �!, �,�' I � � �,�Э ц ,, "G � 4� .: : Г", '�С U^i (�- 'ы: ,,, l ', •J �- � s � "t ��. г^ ,^ r�, � Г-- ±t ... ^ .�'Jа �у = `� .'С : J �' '^}' ''I .л°' �Г`,8 :3G N� � г \ � =} � � � � Г� � � м � � Gгj = [� Г- - � l � 1� � I � � � � � ; �+ г' , � v� �.. г�. � � I � s� -� s� �;,,,� •в° i � � i [`�-� ' , � � -�,�, i i i , � � г- , --. � .,�''�. ^- i Гi ... ГЧ Г*Э ,, N � � `-у„-х _ ` ,� � � y.l С b' �S , "�' �.: п�м `✓�', G � ', {-. .у� � i �' й � .^f G С � ! 'У' � v'1 U;��� г£�+ _ ......... i Г г � i С1м '' � ?¢ , � ,. -r _ � � д _ „" - ( -�G � .п.+ �f � ( , I .:, � ' ` �� ' (� {fi^. � ,л. .п.. л. '..,, i �ц ,� Е" �, tT С� [`- ы^ �г; О С О� ' м. ' '�.,"' -С � д" ct г9 ~Э` Г`,1 ^ С 'бн� _� С" '^1" =� И U"+ `М j ёг, � �=" � �Г', ,=3 .�ьу ^ г3 �° '� ', Гв^а +`J` Гл � [^+ ,. п�. �} J: ~ � r ..�1'.'. .ti1 I `ь ®' '�` (�j ! пf, I � М � � C�j, Sf � I, С I '� °ь � � �,, :£. �' ^ у � ', �. .-.� �г '. �ь , _ i "" � �- i °L •,.�.. '.� W и ' �- r+ а. � � �r '� I I� � � � � �' � � � ^ ,��+ N �..✓ i � � .��Г +н�.� ^J I Е"" � � ^ I ` гз л� .� G ! � � �г. ` , i � � � ' �' � л, � ��� $` � � � � дд г,,.) ' I � � �п_ I � Е � ! � i,:, � ги�- I � � � ^ J �.. � � `r� С � ....�. � �^.) U '� . '.у) � � ы .. С� � �. � 1 ;` � �. � f. � � � �� �""� � CS � � � г,�- �;�,- `' С w' `� Л � �i С й �t и � ,у с^ '-" � .} � �.' �' � Л = .-.� Г^ '�,,,,� , �i" Wi I ' � � v '� ,,.`�'., '�' �.�, ` ;�. . . _ ,. у L_� f :о ^v ' _ � ц � �� � С �' L � �... � ь . � � - = 4 � i G . J r � � ^ iL :е �� 'х �7 F^ � `qj' •у � й � гr, � п' _ Э �г " �.. ;r � '� п 4 � ,у � � � � �Л 3 ' ; 2 � � � � у'`''. � � ,� -^ 1: cS , � ,г. r� � _ � Э ^ � ~ � ++ ' гr v' ^ :il ' : 'l, � =' � � � ` �, I � � W ,� i J � ,,, ,� А � GJ � � ^ r � у ��"в бТ р i � � гу/ Х .-'�"�. i С � `�'' г� у-' .` Г"�^ � � �i С r^'�r Gi. ' 'Л. , "" ,,,� ', f"� G. LJ �i F- J ,.,л т �; - _ - -: �` � , - _ п ,° - �. �� ,� _ .� � � _ _ � _- -- ,� Q � �. Г . � - г � �_ . �. �, � � ,� _ _ ,�. ё,._ � . _ г � г � - ' _f r'. � � _. - � _ .r � � г� Г�. ` w � - � I � _ .- д г -Т� ,.-. ..--. ,+. ^ .°_ . "+а � .". ./` г п . .. вs ',.®- -и 'п п.- ч.. ьи . . . г®. а.. .а �...... _ а+ ._ �.. ,�,. � ._ � .� �у .�..� ..� ,. ь- . �� . � - Р ' ._. ._ - - 1 � � r ы � - .... �. ,�а„ - .�. ww.. "' ^ ...... уа . ъ.- �ы' �.. .. � - .... ,г -.., .у ..а' . °`�- . . . s �. .. а. � � м. я ._, - < , .„, °'<' . . ч ,. - "�` ..__. .._._, #* � � ...w _.... лr. ._-... ..-н.. r. - w, ..;.�а _' л- .<-: z�. �.ч, .� х�Г' ,.. ._' аи. . . . п� . .. ' � _ � ✓ � � � ы � ц �' � J . +� г .-. i �. .�. �. .й s � v� ` � � ыг, .� � .. .. г' . , .. г е�' � - . п �. w -�h. ' +�` - . �е"` :t' � � f`�� ® ✓1 �� �`, r. ,l *�,. л'f' b�. � , �-° .. ,- .� ®... �,`..��� _ � � ... +... ^*. � д . . . л.�. _.� м ® .. � � _ � ,а°' � f �. � �� � �. �,г /� � - � _ _ ' _. г�, .i . .4 ® , �� - � f!� - � � . :.. �„ � . � � J .. f . ` . ,. - _ _ ,г� � .Е. л.. - � � . . � �� г _. �. _ ,.� . . �, � _ . ,., l ! - �.. и. ,... . . и.,.. . , . - 'г° � - :t" �, - #: _ ._ Х", _ �� :л �N у � �, _ _' f - ' С - r.. � - � �. .. � - �. --. ^- _: _ ,_. �г -� �. �, .� . ~:. �.. _ _.... i/: "'' � _ `' 2` ® `- _ - _ ... .- �- � !� ;л � � � _. � - - � - ..3 .- ® д._`_ � ,� j° _ ` ._ _ - .� ' � DEVOLUTION - STATE DEPARTMENT OF DEVOLUTION Reports and Financial! tn cruents For thevear ended JunL: 30,2017 SIGNIFICANT ACCOUNTING POLICIES The principle acCOUMIM! policies adopted in tile preparatiOll Ofthese financial statemenis are set out 1, Statement of compliance and basis of preparation The financial statements have been prepared in accordance N ith Cash-basis IPS,,\S t'inancial' rep0r11112 Ull the cash basis of Accounting. as prescribed b ,, the PSASB and set out in the accountini. policy notes belo This cash basis of acCOUnting has been suprieniented 'with accounting for: a) receivables that imprests and salary advances and b) paNables that Include deposits and retentions. The receivables and payables are disclosed in the Statement of Assets and l,iabilities. The Statement Assets and Liabilities I's not nlandalor% statement Under the IPSAS Cast) basis but 'IS e1)C0LJra(,ec1 In of-del disclose information oil assets and liabilities, The firiancial statements are presented in Kenya Shillings. which is the functioral arid reporting CUITenO the entitN all values are rOUnded to the nearest Kenva Shilllnk . The accounting policies adopted ha\e b, consistently applied to all the years presented. The financial statements comply with and conform to tile form of presentation prescribed b" tile PSASB. 2. Reporting entity The financial Statements are for the State Department of Devolution Tile financial statements encomp the reporing entit\ as specified under section 81 of the PFNI Act 2012 arid also comprise of the follo development proJects Implemented h\ the entity: U) Devolution Support Progn-arnme For Results (H) Support to De\olution Prograrnine 3. Recognition of receipts and payments a) Recoanition of receipts The Entit\ recognises all receipts frorn the various sources when tile event Occurs and the related cash I actuallx beeii received b\ the entit\. Tax receipts Tax Receipts is recognized in the books ofaccounts when cash is received. Cash is considered as receiN when tiotifica,ion oftax remittance is received, � , .�} ;.. , ,.,.. и.,ч. ",,. £ . .,ч � }, k .' . 7 х . �. т я �.. '. �`.. . g. . .. ч; 4 � `` F ё ;: f и .'"�: ща. . . . +�`м . 9 4 � ) ,'.. м С { .. _ � ... . ь. i� t Г£ # 1 ( ". , .. г. . . . . . tг . � . . . В�. f _ ' .. �� . . � . . ._ . .. _. � , .. . . .... M1. У ... , i... �i, . ,i :� .- . . - . _ .. i':.� ;!' __ ,_ ... . � � ... .� . . . , . . . �� . .. .. ,-., . � . �. -' . . ., _ . _ .. . � . . ._ _ . . ._ _. ��. .... _,.. '_`t:'.� �. � . .,L`: �.',�[. . ,ь ,... . .. . _ _ . . - " . . . . _ ,. И� г 11 �` !"r. . . . . . �. _ . - . , � . , . >< _ . . _ . _ . . - . .. ... _ . °; !. �. . . . . . . . _ . . . . С'°Е' ,чС"''l ,�,. � , ги.,.... .." . _ 'i�i! :.`t?t. . .. _ .; м _ ...� � . . � , а'�3 ."`..'.. _. . . _ . . �..y..t�-���_ д}f�i:.г f�::.�'[,';_ ,: , � , , ! , < . _ � ,-.-.-., _� _. .. з . ,_ .. ! , . . ;. _-�. : , , .. : , -:., ,.. . •:.. ' _. �i . ь Р _ . . . . . . . . . . .. . ч . .. ч... ,. .. _. . , , _ ' . . . ' .. . . . . . . .. . . . . . . _. v ь.а.. . . . -.. ч и 1. i_. ч .. _ . . _ . . �. . . ч. . Е ь , . . t. . � , l . . , . . ,. м, ч- . .. . � , мк . +... _ � . . . � . . . � , а . . . t�l� w.ll { . . .- , . ..� _°_� . ��. - . .-GC .� . _.. _. �' .._. . _.. . - . . � . .. .. ij'+�; � ' . . , .. ' . . , . .. .- . . i • +ь .. . . 1�.. r' .... ♦ z � . � . . . . . MINISTRY PLANNING AND DEVOLUTION - STATE DEPARTMENT OF DFA-01-t-TION Reports and Financial Statements For the year ended June 30, 21117 SIGNIFICANT ACCOUNTING POLICIES Use of goods and services Goods and services are recognized as payments in the period NNhen the goods./services are consurned paid for, Such expensc ,. 11' not paid during the period ,\here Loods,'set-\, ices are consurried. shall disclosed as pending bill-s. Interest on borrowing Borrox int_ costs that include interest are recognized as payment in the period in which they incurred paid for. Repayment of borro-wing (principal amount) Tile repayment of principal arnount of' borrowing is recognized as pa-yrnent it-, the period 'In vvhlch repavrilent is rnade, Acquisition of fixed assets The payment oil acquisition of propem, plant and equipment iterris is not capitalized. The cost acquisition and proceeds fi-orn disposal of' these iterris are treated as pavi-nents and receipts lie respective \. Where an asset is acquired III a non-exchange transaction for nil or nominal consideration the fair value Of tile asset can be reliably established. a contra transaction is recorded as receipt and a payrnent A fixed asset register is maintained b\ each public entity and a surrinlar\ provided for purp , _- disclosure. Th s surnmar% is disclosed as an annexure to the entitv's financial staternents. 4. In-kind contributions In-kind contributions are donations h a are rnade to the State Department of De\O]LltlOll In tile fOrIll actual 2oods andl. or ser\ ices rather in nicme\ or cash term,,. These donation-s iina\ include Vell' Cl equipment or personnel services, V &_:ic the financlal value received for in-k-Ind contributions call reliably deterrnined. tile State Departnicrit of Devolution includes such valLIC In the staternent of recei and pavilients both as reccipts and as art expense in equal and opposite arnowits" otherwise. tile contribLIL' is not recorded. 5. Cash and cash equivalents Cash and cash equivalents comprise cash oil hand and cash at batik, short-terni deposits oil call and h1g) liquid investnients Nvith an original IIIatUritN of three rnonths or less. Milch are readily comcrtible to kno arriounts of cash and are SUbJect to ills[ ()Il ificant risk of chanocs in value. Bank account balances HICIL arriounts held at the Central Bank of'Kenya and at various commercial banks at the end ofthe financial \ c 10 s . . � ч п., : •. � � г,' а . � : �i. '�.:, .. � . s � С г ,. �.�з . �, k . � п . � ,., у. �я �`.. `,.. 3�, , '.,. а � �. 4 . ` t = . ". �ь �. '�,: � 4 . �ч . . . У 1 . . � ,�.. ч_ Э q � � . ._ ,.,. „+.. • �...-..� .�. ♦ �- :. ,r . ... .-._� " ' е . ... .. . ч .. - 5� .. . . - . . . , ..-- ..t- � ,.�,._:' � � Э..�;��..:_.. ...�..-�.. . ..�`,�.;l.�y'� ,.,. ' ..i .... ..... . ... .... . . �. . . .,,!..л .� ,г -�- _ _ _.. _. �.�. . . . . ,п�' . Уи�п Fh,l �.'�._ Э'�Э tii . - .. ' ь , _ � .. . .. .. .. _ . . .. .. . , _ _ . . , _ . . _ _ . , � .. . _ . . . . , t � '__.� '�Е..; С]i:� - : , . , 'MINISTRY PLANNTING AND DEVOLUTION - STATE DEPARTMENT OF DEVOLUT10\ Reports and Financial Statements For-the year ended June 30, 2017 NOTES TO THE FINANCIAL STATEMENTS 1. PROCEEDS FRO_-\I DOMESTIC AND FOREIGNGRANTS PREVI01 -SLI RE-STATED STATLD Name of Donor 2016-2W 2015-2016 2015-2016 Kshs Kslis Kshs G rants Recei ved from Bilateral Donors f Foreign Go ernments) NITAP-DANIDA(DENNIARK) 48.57,5,465 4 8. 57 5. 4 6, Instruments for Devolution Advice and Support - IDEAS 19.897.500 Grants Received from Multilateral Donors (International Organisations) Kerv,a De\r0jUtj0j, SUpport Programme - \\ ORLD BANK 80,989.360 Council cf Governors - SIDA(Swedish) 52.009,000 NDNIA-Subtotal Various as under Kenva HunQer Safer% ret ProLlrarifne-DFID-UK 2,906.00J_ 2.906.000.000 Ken ,a Rural De%clopmen. !'i, ..-i,,.mmc-EDF -EEC 205 9W,561 205.90 1,561 KRDP ASAL Drouuht Con..w_encN-EDF ECC 280.987.850 280,987,850 Armed'Violence and small arms reduction-UNDI? 6.12-3,200 6. 22 3_2 0 0 Kenva Inteprated Climate CHANGE Proliect-UNDP 7,26NT 0 7.280M0 EDF(European Development Fund) 10,00(WOO 30.000.000 Total 152,895.860 3,484,968,076 3.484.968.076 12 . r ч _ . � . ,- � • г_� „ , У ,, ,г а t , . . . , `S � �1 € � а . . .: £ ° . . � � . . . . . . . . . . � . _.,�,. , _ 'S �_ � } l � и.. с�. ?'� ц 4 � . ь г . 4 `ч� ?._ '4 °? Е, � . . . . . � . . � . � : . -. � . .. . . . _ s ` _ � . €.� _ . . .` t' . .. �;g,, ё ��.ь ., - , ,-.,Е.. -� . . ..,.; �.,.� . �.� ... ,;,,. . . - � ' � � ' € .:.�? s г `.-S : i,-F а :, _ � . �_Ъ..Ё°g��i Ё'k �\.Ё� ;+ Ё' �� f S`.�° ,�.� (-3ггi.1 ',1�_ ' � . ' , .� , -- ,- . т.-��i°_ . . ,.4.?`�.i,_ ,-- --..-�. . '_... , . .__ � -. _ _ � �- . ` it1iC-L�'Wi:....1''t,.J�iC�'�'1i`+�L1. Е�к.i.�г�'ч _.._t _.��i �i,гiL? . . .!1-'kl�i ',G 'iCË7i�l:. �i,. , . � . ... � . ..,-_. _.. , _..� _"". . k,..,_ : � � + � �. i �. � Б - � �. . ' в� � �� $` � �4 { � а � I° �. Z t-` � i� У `s �� � �� � 'Э!�tl. _(с�г` _гь�s. !г5г.: �Eil.ч 'i:гС, . . . !"ы . . _ . .. . . - . .. ..... _ 1 . . .. у ъ . . . . . . . °,. ° . . _ �: .. .. .. .. ......_... . ......... _.. . . ° . .., , .. .� 1 l,.9Ь.,С.(: �б}{f -.' .. ...,�. :t}ti I Г t:й ] . . .; L t+ NUNISTRY PLANNING AND DEVOLUTION - STATE DEPARTNIENT OF DE'VOLUTIO,'ý, Repørts and Financial Staternent.ý For the vear ended June 30, 2017 USE OF GOODS AND SERN-ICES 2016-201- 2015-2010 2015-2016 Kshs Kshs Kshs s-r\ ýces 285,600 6,9 6' , 95 -ý. 8 ýz5 Corilmunication. ýupplitýý -.Ind services 8,6ýi 1.626 1 7.-0ý. ýý- i 11 .2 1 ý Doruestic trave[ and subsistence 17,Q16-73, 68,088.8-,ý8 3 ý." ý I ý' 4 8 Foreign travel and subsistence o 5 2. 1 0 14,042.344 14.0-42,34-ý Printing. advertising and information supplies serý ýeeý; l . 6 9 9, 3 --1 4 ý ýý94.006 4.594,006 Rentals ofproduced asýeis 72,500,000 170. i K1 0' 1 ', 7. 0 4 -", 4 17 Training expenses 7,305.460 8.218,925 8,2 1S,9iý HospitalitN supplies an3 services 24,976.863 36,309.ýQ9 36-09,599 Specialised materials and serý ice.,, 796,400 1, ýl ý.767 1,525.767 Office and general supplies and services 5.775.718 1 (). 12 7.8 2 7 10 , 12 - . 8 2 7 Other operating expenses 260,256.399 l 67,900,97ýý zý i 16, 1 9ý946 Routine majnienance - vehieles and other transport equipment 4,5 14.17 7 C), 4 -7 9. 7 6 Fuel Oil and Lubricantý 6ý346. , 16 1'7,784.288 1 7.'784ý288 Routine majntemmce - otlier assets 1,866,283 16,450,897 16,450,897 Total 4 1 5. `5 2 2. 8 - 1 548.87fi,", 59 426.676,308 14 # а ,, У �ч � �, . _ . ,v . и. . . . . . 4 ,. ' : , .. , �i . . i l , . � .. � ti. . �'.t .� �_. ..5 ..с чt �`l� д. 1 ,. и k. , : � . . , .. �.,. * � �ч У .. .. �`k. ky , .. �ю� , s . _ .. , � "й � i. . . �� . а а ,!, х .. � '� �' . У "ь 'Ъ . , . -,. _ . . ` ` ," - �. - ь , , � .. . . . .. . . ... _ , , . _ . �. � . _ _ , . _ . . . �. . � ! ч . 4 . . . ..... .._ . .. . ... _ .. .. . .. ыё i г 'ч.с ч 'М ё w °,. �'t ь � r ё L '-. �k '� . : � �� `° 1 t t Е ` t g { � Ь{ f, , 1 , � !а` "�с � : € �°с , Р 'k , °а '. � . � . -� : � у .°. ! 1 t � °'И _ ! : '. р. { S У У � 3 4 _ .. � ,. $ } �1и..�... у!..... .. . � .. ' л . _ _ . 1 и."',.i�F� .. .. . __. ... .. . ._ . . ' , . .- . . . �. r Е' `_ ���. - . -. й _ . (..~ .,........ _. :l Г,.У4 .,1Э] . _ ' . . _ г �'ГиiсС? � _ , � г,г�(:�. � 'ti� � � _ � � . ,а_ . ��з�.;�s`�(^, �._ . ,,,,�э � � . _ . � �, , - �;У�ы - - - - . _I , �,':¢, �;.. .. . _ _h .- - - ;. 4 �,., - , � h � t.. � , {...� `, А i ,. . . .. •гг.�� � •:..д . ,t�: . . .._.. .. _ � '- �.1_С.г ". � .�.>- � .. . . �. . '.., ...,�г� , а гь,.. _ , . . .у . .�. .ь:�:: . . . _. .. . �i �. .i.., i ь. с : . .�. .-,...,�...� - �... ,.ь �}. : �.. .. .. IYeF 1�,,.в '.и..:i гу5'.1�i�i:: � .`.f. . .. -i(., [i.(t�:.�.i., .. VIINISTRY PLANNING,Ä.ND [)EVOLUTION - STATE DEPARTNIV\T OF DEV01 LTl(-):\ Reports and Fbiancial Statements For the year ended June 30, 2011 YO TES TO THE 1,IÄ -1 -1A ý CI, - i L S" j, TE.Ä /£.,\7- ' 7. OTHERGRANTSANDTRANSFERS 2016-201'ý 2015-2016 2015-2016 Kshs Kshs Kslis Emeroencv relief and reftjLcc assistancc 2,001,9323.736 2.00 K9 11 3. 7") 6 Ný,lemt)ersiiip FeeL and Ducs and to Internalional Organizations 1,827,400 21.800 Otlier Capita] Granis and Transfers 1,794,578.543 1,794,578,ý;4- Toti l 1.827.400 3.796,534.0'79 3."96.934-O-9- 8. ACQUISITION OF ASSETS 2016-20177 2015-2016 2015-2016 Kshs Kshs Kslis Non Financial Assets Construction of Buildinpýý 2,999.419 -1, 99 9,4 i 9 Refurbishment ofMildingt, 157.980 14;7'980 Construction and Civil Works - - Purchase ol'Office Furniture and General Equipnient 3.111,20 0 3. 3 1 Purellase of Specialised Plant. Equipment and Nlachinery 203,910 915,083 9 i Total 203,910 -,.385,682 7.385.682 16 , . н. у. � �ь . � . . . ,.. . _ . , s п . . г . ь . .. � •. х �� � � м ' � . ., �.� .ь �ё. t �'� t�. ' < �,.q � •ч 1 . . � . п; . .:, л _ . , . . . . чу и ;. . . . �s. �. � ��. . .. .. п „•� . _ . .. Р .. . ь . �". . ,.. . � - .,.. . и. �.,у ^ {� �. . # ` ~'ч w ... �., , , �. ... _ �.;��,. �.;:' t��:. . ... � . ,. _. { _ _ . . . '! i• и. � � , , . . . _. : �' „ � ' ;, ��; <� - � � . � - . „ . � . : - ..,-. ., .. .. . �- с • - ь, .: _ .: , _ _. � 'С'. _ .,__-. .. '.д Еь-. €k. �*' ' .�:. • � � ` � &-�.� � �.,� ��=�te-_�€:€i°. �'Е �°ч_�(k�h 'Эiгм i!_с� Fп.�4ttc hЬFa�G Йa:t�v{ S.ьtг:t ь-.{{� .�j.tM�3 .- 1�1� и� ...�, `. , ! : sa9c! at�.t, t,�. �ra��,,.� ° ь. �'. ь _- _ • _!> . _ W'.ЭF;;^k jF, F- _ h. 1: � К � . ,- r��j �:.�Г t, .к'.^.tiC,lttгЭ�ii�.Y4 �.н�Сt".� ��г43Г�а `. . _ '( _. , ,. 4�i �� ! ' ' i C1. � !r �i r 3h MINISTRY PLANNING AND DEVOLUTION - STATE DEPARTMENT OF DEVOLUTIO.N Reports and Financial Statements For the -,ear ended June 30,2017 -N OTES TO I-11E I E,QEV7'S (Cmitinvudi 10. ACCOUNTS RECEIVABLE - OUTSTANDING INIPRESTS Description '1016-2017 201,5-2016 2015-2016 Kshs Kslis Ksh-,, Outstanding Imprests 203.200.00 1.322.566.00 1., 22,466.1,10 Clearance accounts SalarN, adN ance - 145 509 00 145,509.00 Disvict suspense 1,667,024f'0 1,667.024 00 i,667.(; 14 (1 Total 1,870,224.00 3.135,099.00 3,135,099.00 Breakdown of Outstanding Imprest Name of Officer or institution Date Imprest Amount Taken Amount Balance Taken Surrendered Kshs Kshs-.- Kshs Humphre , Kasyamani Litali 20 15 2016 84.500 Stephen O\N ino Odhiambo 2015 20 16 118,700 Total 203,200 203,200 11. ACCOtl NTS PAYABLE 2016-2017 2015-2016 2015-2016 Kshs Kshs Ksbs Deposits 3 9.20 6. 0 16 5 0 R* 890,672 818W67' TOTAL 39,206,016-50 92,890,672 82,890.672 12. FUND BALANCE BROUGHT FORWARD 2010-2017 201 5-2016 .015-2016 Kshs Kshs Kshs Bank accoLints 262.414,654 3 00 ] 8 8.26 0 300.188.260 Cash in hand 716,3 5 8 108.43, 108.4,- Receivables - Outstanding firiprests 3, 1 -15,099 5,862.885 5 862.885 PaN ables - Deposits (81890,672) (202.1 54 06 1) (202, 154,06 1) Total 183,395,439 104,005,517 104M5,517 18 奮k子糁、設”戶夕紛滌、實k曉騙k黝騙 〕化k一｀ ！一化取 頻靄、k羹、kk 一、粤一轟騙。 審k:‘訕多弋計 、他！編一吃尸 取。不二＇編一雙〝、 、二j一 計＿ ｝·T誰，疋絮之訪‘’一斤’－一二’_& 盪拷勵《憂一廈入’工｝i‘不久又T私！各奮卜（一二＿咸1×麾i疋配駕 ＿二織細一’一黑＿呂＿二二、日。．鄴一｀！、頸。一二一、＇籐顫B訕，吃么k 一＿-－→～、一‘了吃辭叩 鉛鳥衫《，斗”予抓一不～→乏 夜一！彥訕｀＿瞭＿’、叩＿·叩＿狗、－註＿& ．黠！ &’朧瀾一’。么，鳥州、“O斗鰍排、e 蓬g少攻妒）j顫鄴一石｀歹入k計、辭》、LPB、f)IHrR編不入1于妙聖F入Rf配、蘆＼T籐 Pr·。，,&;ak，。，，、、虻，·bX、，r盒頂、‘、廈，，了。｀才，·、＇State常）〔pa面’tm彎rlr 州a森織汗州化、！_ &k化抓。＿、義！＿計＿、 一、a＿椅斗、纖h州扑、朧議必·、誹1 jor妒·’- ：計‘、！,:．髡祉；黠莖 一I_ks化聖k州久鑼·珍：×！!＿江蠱｝鬍 、、州岷州＿！災！臘！雙·訕認＿___f!_：一懸 T MINISTRYPLANNING AND DEVOLUTION- STATE DEPARTMENT OF DEN701,1 TIUN Reports and Financial Statements For the vear ewled .1-une 30, .2017 16. LIST OF PROJECTS IMPLEMENTATED BYTHE STATE DEPARTMENT OF DEVOLUTION Prc ject Name Principle Activo Accounting Officer Pro.ject Consolidated in these Financial Statements (Y,"N) Ken. i Devolution De,,olu %,ficah Pkopus 1 Suppori Programme Support Powori. CBS 12. instruments for olution Micah PkopUS DevolUtlon Ad% ice Support Poxvon, CBS SUPP(-'rT Programme 17. PENDING BILLS (Annex 2.) 2016/1-, 2015116 201 51'16 KSUS KSHS Suppi of goods ami sen ices 10 101.;82.10 - Suppk of yw dsand service .1 286.465 791.49 3, 2 8 6,4 6i.791.4 2.939,375,585,15 Total 3.296.627,373.60 3,286.463.791.49 2, 9 3 9. 3 7 5. 55 8 5. 15 20 騷 一×〝·、｀｀××，·取·，戶：，入·一＿、‘,＿纏鈴汰、 ；低妒論一J：輪· 委蘇＇先添訕嗽L A 、：、，，×計條、·一、；。、f乞狗一鄴變×；、、參、、 C＿兀必方二一＿。 ？一獸一：。f一勿叮，顱 、之奉、、F亂Ak鄙縱一響k織一久馳諍了‘斗一〔衢、化蓬｀了奮一、、勿、右二｀江！k詣－ 騙爭淤 三；、群，丰勰 礬，｀認·蘆，廷朧 計夕、〞 要怏｀參了已 州化！訕弘‘、。婦也于計一、翅一×一憫’。夜州’1斗淌 蔆論莖 ～。 ?，〕 織幫a魚上、 ＿一？k！一方．八、 弘，&，臘久、k魚 ｀「‘〝了－ 化柑死、→滌叩t｀一，~ 么＿--－一叮州念一＿ 一一一一 、 ”匹，〕編 一（一a州－一Re妒中：。鎖，&&！丫k&，么（中＋ 鳥 ‘凡！×＿一戶絀勵｀ 啄訕】才么 繡k、妝亂妝r吃蘿 ：化， 、，, 一華一神痲：嗡·！蘿很州由 c州妒狀？ , 、亡一c必 \ 一k 弋 MINISTRY PLANNING AND DEVOLUTION - STATE DEA'ARTMENT OF DEVOLUTION Reports and Financial Statements For the vear ended June 30, 2017 the cash hook One financial -1-ailure to -The cash book, PAC provide record extracts arid vear the board of' surve\ repoi haN e been I pro\ I -)r I audit 4. Proceeclss from -Explanation -Tile PAC One fii -tancial domestic and between the prevIOUSIv ycar Coreign grants f12Ures stated arriOLInt was erroneous arid the correct arnount has 110%.V been sunnorted. 5. Urrent Grants and -No expenditure Expenditure PAC One Financial 1 Transfers(Street return pro\ Ided return being i eat, faill i I i es) SOU211t from the office of' i street families. A C 6. Other Grants arid -Emergency -Price variation P, __ One _financia Transfers relief and refugee is supported by 1 HSCM year assistance Minutes -Other Capital Correct f- AC One financial Grants and has been ear rest, Transfers ated 7. BUdoet and Variances not Regulari sed in PAC One financial Budgetary Control explained CFO year 1 8. Unexplained and Unsupported Journal enti es PAC One financial I Unsupported a4justments doneto ear justrilents Ad support tile adiustments 9 Tr'at Balance Trial balance not Trial balance PAC One financial provided has been year 'cled 10. SurnmarN statement Unsupported I Support PAC One financial of prox isions GAV and N ear documents 17.xchequer hw,'e been provision provided Х , � х . *.. . .. . . . � , . - � , г �ч . ,ч. ��„ ,�. ч - '-• '•. 'к� �� `у �r . . : �. �. . , ;: �. -. � . , : , . .ц а, й n� :� а . Е =. '�. � � .- ..- �.г. . ,.. .. . .. .. . s_ �" .ь.. . � # . v _ _ у ... .. .. _ ,. .., . , � . ., - - _ __ __ -- - . . _ ... - и � ': k д н; М- �` - . г . ..т г . ' ��..� �� � 'м Й� _ ♦ S . . р, . , .-. . . . . . . , . �� . _ . . . _ . .. .. . .. .. . . � . , .. �. ���.. .� �,.. . �. . . � .. - . - .. � �. . , . . . . . . .. . . . . ... . . . . . , . _ .. . _ :� ��.. �. .. „ . . . , . . :, я _, . . .�:. .. . - ... . " " _. ° �_ � ......... . . �..а . 4. : ..._ . �. .. � � �. .. ' �� . . , , . . ��� _ .. . .._ " ".'� , ... . _ . .. . . ... . ',TI .'t�.. t':, 1 ,. i��, � .. . � . , - . -' . .. . . _ . ._ . _ . � ., . . . _ - _ _ * ' � . � � , .. � .. � . � - � � -- . , ,� 1.,..r',4. �' ' - � _ . . : ., f : .. �� ,.,.. . � " . . . , .. . ..�-. - - .: . . ... , �Эч �4tti.CCiiti.E�S яГз �_,� �*.аЕ�l4.?{7г�., i i з. �� 5_�!!С Ti.� ��.'. : .�_. . , ., . _... � �... -�...__._С _. ,. .��. „ ��. ���li ._ ���_ ,�.��.�� . � �.�:-.� 5ьз ..Сiг. ,_. . , � .._ .,.i_. `�ь . . _� . .. __.._._.__... � . �.._ . . . .. , _ ��: _ 1��i'i.�'fI' 1'`.гfгi ëiii��-���il а� l. Г С� ��:: t _�11f�r �',Э1йi� i.P .'{£ " . .. , � . . . . . . . -;._ .:. 5���,,. � �. ., �. ., . -_ _ ,-_ ... _. _...__.' ' *;� • *_: _ ._ _ . . . -� '�4' .t . . ,�. .. _�4.м..'t . � :,. ,., , � . ,. �.,п�. . .; � . ,. я ��-, ,.. м`� -._.,.-. , уи, �- ��:�.:' . . ,. -: - . -� „ !-, ,. , . . , � . ,r�.�. п . . � ' '. ,. �'t ... . . .._. . - - -, .. :. .. _.. . . _ � -- - - - . . . _ _ ... _ . I _ . . .. . . . . . �. �. . . . .... . _. . . . . . � . � .. . . . . . - . . . . . . '. С {.. � � ;.1 Г' 1'`. ,- _ . ' _ . . , MINISTRYPLANNING AND DEVOLUTION - STATE DETARTMENT OF DEVOL UTION Reports and Financial Statements For the -vear ended June 30.2017 ANNEX2. 2016-2017 HEADQ( kR I LRS PEND] N(; Blt-l- S/N PVNO VOTE PAYEE AMOUNT...- --- PURPOSE CATEG. 918 R1032 ' 'FREJOS DESIGNER GRAPHICS 150,0000c 80OKLE-5 GOODS 2 832 D1032 RFIOS DESIGNER GRAPHICS 150,ODO.00 BOOKLETS GOODS 3 3175 R1032 Kll,,,' K-70 CREATIONS 767,870.C UNIFORM - --------------- SERVICE 4 3290 D1032 L "EN AGENCIES LTD 365,054.00 AIR TICKET 5 3288 C 1 '32 LIBKEN AGENCIES LTD 125,955.00 AIR TICKET SERVICE' 6 3289 D1032 1 IBKEN AGENCIES LTE) 39,560.00 AIR TICKET SERVICE 7 2775 31032 KSG-LOWER KABETE 140,360-90 TUITION FEE SERVICE 3158 R1032 POSTAL CORPORATION 0.00 POST OFFICE BOX SERVICE 3350 R1032 REUBEN SIKULU '000 RETREAT ALLOWANCE SERVICE io .3136 R1032 CHEBET REGINA i62,dbb.2(J SALARY ARREARS SALARY 11 1 1 349 RIC32 SUSAN NALIANYA 14,000 00 TRANSPCRT SERVICE 12 3249 1 R1032 ZABLON MATOKE 4,900M PER DIEM I SERVICE 13 1167 D1032 MASADA HOTEL 300,05000 CONFERENCE FACILITIES SERVICE 14 144 D1032 BURCH,S RESORT 128,000,00 CONFERENCE FACILITIES SERVICE 15 VARIOUS D1032 ROTAM CLEANING SERVICES 1,228,060.C() CLEANING SERVICES SERVICE 16 77S DIC32 -NEET LAKE RESORT 231,00D.00 CONFERENCE FACILITIES SERVICE 17 708 D1032 SWEET LAKE RESOR T 348,500.00 CONFERENCE FACILITIES SERVICE 18 ---------- D1032 BURCH,S RESORT 104,000.OC CONFERENCE FACILITIES SERVICE ....... ----- - - - 19 1.3658560 D1032 ASTORIAN HOTEL 236,000.00 CONFERENCE FACILITIES SERVICE 2()---[ 82017 D1032 VARIOUS OFFICERS 520,000.00 CONF ERENCE FACILITIES SERVICE 21 356 D1032 JUBILLYTOURS 37,350.00 AIR TICKET SERVICE 22 1625 01032 MASADA HOTEL 425,000.00 CONFERENCE FACILITIES SERVICE 23 0 : D:--' 3 R E X Kl 0 S SERVICE SUPPLY OF NEWS PAPERS 24 17030022 D1032 LIBIKEN AGENCIES LTD 53,625,00 AIR TICKET SERVICE 25 17060011 D1032 LIBKFN AGENCIES LTD 2 7,095.00 A] R TICKET SERVICE: 26 17030022 1: D10324 LIBKEN AGENCIES LTD 109,625.00 1 AIR TICKET SERVICE 27 17060014 D1032 LIEKEN AGENCIES LTD 34,447.00 SERVICE 28 1 AGENCIES LTD 11111116 D 1 0 32 L BBIKEN 34,14700 AIR TICKET SERVICE I 29 17030017 D1032 1 LIBKEN AGENCIES LTD- - 125,955 00 AIR TICKET SERVICE --30 17030033 D1032 LIBKEN AGENCIES LTD 175,60000 AIR TICKET 31 17030035 D1032 LISKEN AGENCIES LTD 23 375.00 A] R TICKET SERVICE 32 17030036 D1032 LIBKFN AGENCIES LTD 39,560.00 1 AIR TICKET SERVICE ;%3 c D1032 1 CUBE MOVERS 175,425.0 OFFICE RELOCATION SERVICE 00 1 D1032 BEGON HYGIENE 69,600.00 SUPPLY OF SANITARY SERV C 35 6155593 D1032 IMF[ DOCUMENT SOLUTIONS 34,80000 SERVICE CONTRACT SERVICE 24 w . . � ,ч. . . . ,..у ., ц � Е хч, . S : й � . о r � . � � и �t,. w .... � ��. Ь . � :.- i � �'ч,�. � }. �,, . .. . 4 'ч . , , . _ .. а . �:ti '! 3 н '.,. . :� I� � . , , - . .:. _ .Н.'. �.itг . �.1�.'. ..... ........_... . ._ . ......_.. 5 . . _ _ ', .:�,', ь �v _ . . . . . _ : -' . _ .д. ..н ' . � _ . _ _ . r _ . , . � . . . � . _ , �. _ . �. 1. . . - .. ._ _ _ _ ' ,у _ . �. . . . П С' 'v11NISTRYPLANNING AND DEVOLUTION - STATE DEPARTMENT OF DEVOLUI ]o\ Reports and FinanciaJ Statenients Forthe--,,car ended June 30.201- OTHER REVENUES RECEIPTS FROM VARIOUS MINISTRIES c,,sjl RECM FI) FROM DVI.NCIRIIITION TRA\S.V1,10N DEP XRL BOOK l At. I AN101 VCII, NO, DATF KS11 P<'ý STATI-. DEPI Oý A(MCL:L 11:RE TR N Pý I\Cl < FT i 7 Q2 i WS YOUTH AFF.MRS &- ý4'l_*_1 S 2 CILGIL Sý KIZ- oý R ()F I P1ýS YOUTI! AFFAIRS &M"OR1", CILGIL REýl,F\ýUF Fil"18ýL9ý(IýS 'i H l PRESIDENC) 1 RAI1ý l' FT I ý,2 4 3 f \ 1(,:, f 3471ý 250 3 ý08 16 !'E Dl P-,RTM F-(iR Tk. ýkl \ I'V , F-li 1(,3':)! 113ul,R P OUH I AFFA I RS & SPORTý, CT,1 IL ý_`ýM'E\1 AIL F F 'TIX C i P ý STATF DEPI CF 7 Aýd''CU1 TURE TRAINIMi FT: 7(1,~,'»\J('ýý C P DEPT OF AGý1C1:1I-URE TR,,NI',1--,(ý FT17ýi'12M 1,4Q F __Aý --: DEPT 1_ýF A i ý,,1 ý L I-I'R F F i 16,ýlýK6VI 13 ;4S' I 1 16 3,j; 7 T, I A DEPTOI, Aý_ I C Lý'LT1-'RE P FATL DEPTý4 i i AGRICULTURF TI: ýX-:,,_ P,S ,TATF DEPT C)1- i AGRICL1-"i TRE TRAINI.'ý:, ýýWYD(IN, P S ST LPT 4 1 4 . 4ýý 7-7 1ý, __4 R VI uF COVERý,MEN1 F-1 l. FTI l-ý-12-,XLX 2 I DC GARISSA I I E FT jYýk )F INTFRIOR U ), .,D :)(« LODWAR RI "I I ý.11 UNSI'VIýT FI,,:NýDS f-Tý 7rý')4LQM iC 4 3 2 1 --C, 44 17 l ATL DEPTOF MIN ej F] 11t11ý SCW K _ý4 ý6 i -1 17 zz K,,, STATE DEPT OF AGRICý11 17 -1 RE TRAIMVi STATE - PARTMF'ýT INTERIOR FTlý,2- l N ;4 1 -ro-I Al. 3.031,318,25 ANNEX 3. 26 舒 户 十州 份