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О Q� � СС$ q.С� ы � � о ° и С .� с а? � о г'? er о .-�. 0 � М �гj � � А � `г °° м м � �v �,' д�' � N `ии ~ ° i м � - ° � � � и � � r � � °° о � t� �' г+ м о r °о м�1' •-, � о � м и �г^ � ы N о и � °о о.-� W � �' '� v' �"? � о и р� � � � о оо �у а� � � � о г�.� `t м � � и �с � г•� W � сб ! , � � м м N м � У , С � N � О � О W � _�. � 'G � � � м t� � N .v � � � � � �+ i� � 1 b � о ° �� � Гz, � а Q о � �' ,., � ,,;, � � � � .н .-� а� V1 +✓ .-�i .С М й тв О 0~О д' •+�-+ � ц а� N� м о Й о м м � о�' � '� о й � °о о� � С. ° � � м � о v� � �{� �; � Q� Ра � '�г о °о N bA �_; W с� � °° о м � м � �г .� `° м и `О � �G м м � м � �J � о � � � � � b � о � ° Р� bЛ й � � � � � �"� . � +-' v Г=а � � й � z _ °' ° � о �: о � = n' � а °' �r �^ � Н v .��, bд м. сб� а� � � � � � к � �� °' � � � `� � :� � � о � г-� � сС � (� � � �'' � � � s.. N � и � у� [ � й и � �ц � ,� О � :., .� N �j _� W � � �,� j о•� а� Q а р р`"., � � � и �'д � Gч сС � � U N Е"'� а� � F. � U.... bA г�s +-� Gт� Е � � ... +-� � � 0 с�б � ;б .� � �, � , � •}, и � � � �' � О v О � � � � и А �, � а� а, ^, � х •�. ., � a��i � `� Н ; А а � с,� й а w г-° � v � ._. ,� � � � THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2017 KII. SIGNIFICANT ACCOUNTING POLICIES i he principle accounting policies adopted in the preparation of these financial statements are set out below: 1. Statement of compliance and basis of preparation The financial statements have been prepared in accordance with Cash-basis IPSAS financial reporting under the cash basis of Accounting, as prescribed by the PSASB and set out in the accounting policy notes below. This cash basis of accounting has been supplemented with accounting for; a) receivables that include imprests and salary advances and b) payables that include deposits and retentions. The receivables and payables are disclosed in the Statement of Assets and Liabilities. The Statement of Assets and Liabilities is not mandatory statement under the IPSAS Cash basis but is encouraged in order to disclose information on assets and liabilities. The financial statements are presented in Kenya Shillings, which is the functional and reporting currency of the entity all values are rounded to the nearest Kenya Shilling. The accounting policies adopted have been consistently applied to all the years presented. The financial statements comply with and conform to the form of presentation prescribed by the PSASB. 2. Reporting entity The financial statements are for The National Treasur The financial statements encompass the reporting entity as specified under section 81 of the PFM Act 2012 and also comprise of the following development projects implemented by the entity (See Annex 5) 3. Recognition of receipts and payments a) Recognition of receipts The Entity recognises all receipts from the various sources when the event occurs and the related cash has actually been received by the entity. Tax receipts Tax Receipts is recognized in the books of accounts when cash is received. Cash is considered as receive when notification of tax remittance is received. THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2017 SIGNIFICANT ACCOUNTING POLICIES (Continued) Transfers from the Exchequer Transfer from Exchequer is recognized in the books of accounts when cash is received. Cash is considered as received when payment instruction is issued to the bank and notified to the receiving entity. External Assistance External assistance is received through grants and loans from multilateral and bilateral development partners. Donations and -rants Grants and donations shall be recognized in the books of accounts when cash is received. Cash is considered as received when a payment advice is received by the recipient entity or by the beneficiary. In case of grant/donation in kind, such grants are recorded upon receipt of the grant item and upon determination of the value. The date of the transaction is the value date indicated on the payment advice. Proceeds from borrowing Borrowing includes Treasury bill, treasury bonds, corporate bonds; sovereign bonds and external loans acquired by the entity or any other debt the Entity may take on will be treated on cash basis and recognized as receipts during the year of receipt. Undrawn external assistance These are loans and grants at reporting date as specified in a binding agreement and relate to funding for projects currently under development where conditions have been satisfied or their ongoing satisfaction is highly likely and the project is anticipated to continue to completion. During the year ended 30th June 2017, there were no instances of non-compliance with terms and conditions which have resulted in cancellation of external assistance loans. Other receipts These include Appropriation-in-Aid and relates to receipts such as proceeds from disposal of assets and sale of tender documents. These are recognised in the financial statements the time associated cash is received. b) Recognition of payments The entity recognises all expenses when the event occurs and the related cash has actually been paid oul by the entity. Compensation of employees Salaries and Wages, Allowances, Statutory Contribution for employees are recognized in the period wher the compensation is paid. 27 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2017 SIGNIFICANT ACCOUNTING POLICIES (Continued..) Use of goods and services Goods and services are recognized as payments in the period when the goods/services are consumed and paid for. Such expenses, if not paid during the period where goods/services are consumed, shall be disclosed as pending bills. Interest on borrowing Borrowing costs that include interest are recognized as payment in the period in which they incurred and paid for. Repayment of borrowing (principal amount) The repayment of principal amount of borrowing is recognized as payment in the period in which the repayment is made. Acquisition of fixed assets The payment on acquisition of property plant and equipment items is not capitalized. The cost of acquisition and proceeds from disposal of these items are treated as payments and receipts items respectively. Where an asset is acquired in a non-exchange transaction for nil or nominal consideration and the fair value of the asset can be reliably established, a contra transaction is recorded as receipt and as a payment. A fixed asset register is maintained by each public entity and a summary provided for purposeg of disclosure. This summary is disclosed as an annexure to the entity's financial statements. In-kind contributions In-kind contributions are donations that are made to the entity in the form of actual goods and/or services rather than in money or cash terms. These donations may include vehicles, equipment or personnel services. Where the financial value received for in-kind contributions can be reliably determined, the entity includes such value in the statement of receipts and payments both as receipts and as an expense in equal and opposite amounts; otherwise, the contribution is not recorded. 5. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call and highly liquid investments with an original maturity of three months or less, which are readily convertible tc known amounts of cash and are subject to insignificant risk of changes in value. Bank account balances include amounts held at the Central Bank of Kenya and at various commercial banks at the end of the financial year 28 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2017 SIGNIFICANT ACCOUNTING POLICIES Restriction on cash Restricted cash represents amounts that are limited /restricted from being used to settle a liability for a least twelve months after the reporting period. This cash is limited for direct use as required b, stipulation. Amounts maintained in deposit bank accounts are restricted for use in refunding third party deposits. As a 30th June 2017, this amounted to Kshs 98,634,492.90 compared to Kshs 986,295,195 in prior period a: indicated on note 24 There were no other restrictions on cash during the year 6. Accounts Receivable For the purposes of these financial statements, Imprests and advances to authorised public officers and/o: institutions which were not surrendered or accounted for at the end of the financial year are treated a! receivables. This is in recognition of the government practice where the Imprests payments are recognizec as payments when fully accounted for by the Imprests or AIE holders. This is an enhancement to the cast accounting policy. Other accounts receivables are disclosed in the financial statements. 29 TIE NATIONAL TREASURY June 30, Reports and Financial Statements For the year ended 2017 NOTES TO THE FINANCIAL STATEMENTS 1 PROCEEDS FROM DOMESTIC AND FOREIGN GRANTS Amt Date Am Name of Donor Date Foreign Currenc 2016-2017 2015-2016 Grants Received from Bilateral Kshs Kshs Donors (Foreign Governments) Grants from DANIDA 3,420,000 29,905,588 Global Fund-HIV/AIDS 6,309,081,877 6,959,203,850 Global Fund and -TB 505,177,238 184,703,049 Global Fund and -Malaria 933,213,937 2,109,979,543 Technical Support Programme 23,332,433 32,079,265 Grants Received from 7,774,225,484 9,315,871,295 Multilateral Donors 2 EXCHQUER RELEASES Description 2016-2017 2015-2016 Kshs Kshs Total Exchequer Releases for quarter 1 7,967,156,020 4,985,134,165 Total Exchequer Releases for quarter 2 9,838,891,400 15,712,576,015 Total Exchequer Releases for quarter 3 7,157,348,597 39,545,200.,000 Total Exchequer Releases for quarter 4 27,933,078,011 22,653,253,735 Total 52,896,474,028 82,396,163,915 30 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2017 NOTES TO THE FINANCIAL STA TEMENTS (Continued) 3 PROCEEDS FROM FOREIGN BORROWINGS 2016-2017 2015-2016 Kshs Kshs Foreign Borrowing - Draw-downs Through Exchequer Foreign Borrowing - Direct Payments 702,453,080 235,776,963 Foreign Currency and Foreign Deposits Total 702,453,080 235,7761963 4 OTHER REVENUES 2016-2017 2015-2016 Kshs Kshs Other Receipts Not Classified Elsewhere( Annex XIX) N/A 180,000,000 Total 180,000,000 5 COVIPENSATION OF EMPLOYEES 2016-2017 2015-2016 Kshs Kshs Basic salaries of permanent employees 1,345,997,336 1,325,633,058 Basic wages of temporary employees 143,776,966 273,001,553 Personal allowances paid as part of salary 683,901,162 628,323,201 Total 2,173,675,464 2,226,957,812 31 THE NATIONAL TREASURY June 30, Reports and Financial Statements For the year ended 2017 .NOTES TO THE FINANCIAL STATEMENTS (Continued) 6 USE OF GOODS AND SERVICES 2016-2017 2015-2016 Kshs Kshs Utilities, supplies and services 132,186,166 155,948,440 Communication, supplies and services 59,146,954 60,924,583 Domestic travel and subsistence 104,850,944 73,132,289 Foreign travel and subsistence 91,349,140 80,840,657 Printing, advertising and information supplies & services 1,990,044 9,997,128 Rentals of produced assets 40,676,125 20,113,950 Training expenses 155,364,565 87,625,613 Hospitality supplies and services 398,007,376 485,256,436 Insurance costs 1,072,725,926 1,243,163,172 Specialized materials and services 7,458,489,316 8,793,516,512 Office and general supplies and services 107,797,594 85,927,262 Other operating expenses 12,031,669,830 8,981,231,224 Routine maintenance - vehicles and other transport equipment 42,652,814 46,265,928 Routine maintenance - other assets 47,137,096 171,244,749 Exchange Rate Losses Fuel,oil and lubricantsOO00000000000 26,730,673 22,635,082 Total 21,770,774,561 20,317,823,025 7 SUBSIDIES Description 2016-2017 2015-2016 Kshs Kshs Subsidies to Public Corporations Agricultural Finance Corporation 500,000,000 Agricultural Finance Corporation 300,000,000 Agricultural Finance Corporation 250,000,000 Total 1,050,000,000 32 THE NATIONAL TREASURY June 30, Reports and Financial Statements For the year ended 2017 MOTES TO THE FINANCIAL STATEMENTS (Continued) 8 GRANTS AND TRANSFERS TO OTHER GOVERNMENT ENTITIES Description 2016-2017 2015-2016 Kshs Kshs Transfers to National Government entities (SCOA Codes 2630100, 2630200, 2640400, 2640500, 2649900, 2820100, 2820200, 2820300) 28,070,205,786 35,358,703,993 See attached list TOTAL 28,070,205,786 35,358,703,993 The above transfers were made to the following self-reporting entities in the year: Description Recurrent Development Total 2015-2016 Kshs Kshs Kshs Kshs Transfers to SAGAs and SCs Kenya Revenue. Authority 15,458,008,759 574,500,000 16,032,508,759 16,622,909,446 Kenya Revenue Authority(VAT ) 7,091,841,894 Kenya Trade Network( 334,000,000 300,000,000. 472,400,000 Current Grants to Government Agencies Accountant General 1,271,200 1,271,200 Competition Authority of Kenya 340,000,000 340,000,000 394,460,000 Registration of Certified Public Sec. Board 1,271,200 Pension Department 319,944,478 3 19,944,478 Financial Report centre (Central Bank 387,543,843 of Kenya) 387,543,843 50,934,493 Unclaimed asset Authority 170,000,000 50,000,000 220,000,000 220,000,000 Public Private 137,608,995 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2017 Secretariat Public Procurement Oversight Authority 360,000,000 60,000,000 420,000,000 414200000 Ministry of Foreign Affairs 5,000,000 5,000,000 5.672.625 Kenya Investment Authority 13,000,000 13,000,000 6,900,000 Kenya Institute of Supplies Management 30,000,000 40,000,000 70,000,000 52,500,000 State Department Fisheries 6,000,000 6,000,000 Equalization Fund 6,000,000,000 6,000,000,000 6,000,000,000 Kenya Technical Support & Capacity Building 300,000,000 Kenya Association of Manufacturer 10,000,000 10,000,000 5,000,000 Kenya Plant Health 10,000,000 10,000,000 5,000,000 Privatization Commission 220,000,000 220,000,000 220,000,000 Kenya Bureau of Standards 12,000,000 12,000,000 7,454,000 Public Financial Management 473,584,715 473,584,715 105,000,000 Global Fund 2,261,635,144 2,261,635,144 2,024,729,612 Health Sector Support Programme 27,408,480 27,408,480 Asian Officers Family Pension Fund 120,000,000 Institute of Internal Auditors Kenya 27,794,801 Attorney General 74,855,269 Kenya Reinsurance Corporation 61,311 34 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2017 Kenya Institute of Management 92,800 Eastern Southern Africa Management Institute 11,589,000 11,589,000 285,600 Regional Integration, implementation program 44,301,243 44,301,243 Central Bank of Kenya(refund) 26,195,556 Programme for rural outreach for financial innovation 20,000,000 20,000,000 12,500,000 Kenya School of Government 13,422,360 Telkom Kenya Limited 16,762,000 Danida Support for Health Staff 22,164,374 ICPSK Champion of Governance Award 1,000,000 Support to Public Financial Management 592,724,332 KEPTAP 48,349,905 48,349,905 33,242,281 Pan African paper Mills 74,575,440 74,575,440 African Institute for Remittance 72,955,014 72,955,014 African Trade Insurance Agency 8,472,916 8,472,916 Public Sector Accounting Standard Board 103,127,659 103,127,659 Department of Agriculture 5,000,000 5,000,000 278,735,568 Kenya National Bureau of Statistic 3,000,000 3,000,000 Jomo Kenyatta University 5,828,996 5,828,996 310,000 Competition Authority of 14,000,000 14,000,000 35 THE NATIONAL TREASURY June 30, Reports and Financial Statements For the year ended 2017 -Kenya T _ State Law Office 3,000,000 3,000,000 Dept of East Africa Affairs 5,000,000 5,000,000 Kenya Revenue Authority 5,000,000 5,000,000 Department of Transport 24,500,000 24,500,000 Department of Trade 5,000,000 5,000,000 National Environment Management Authority 15,000,000 15,000,000 TOTAL 18,034,926,300 10,035,279,487 28,070,205,787 35,358,703,993 We have confirmed these amounts with the recipient entities and attached these confirmations as an Appendix to this financial statement. (Annex XVIII (a-d) 9 OTHER GRANTS AND TRANSFERS Explanation 2016-2017 2015-2016 Kshs Kshs Membership dues and subscriptions to international organizations 154,303,948 African Capacity Building Foundation 41,200,000 Shelter Afrique 1,000,000,000 United Nations Development Fund 20,059,268 Common Wealth 45,094,633 ESAAMLG 6,946,725 African Economic Research Consortium 36,542,000 Total 1,149,842,626 154,303,948 36 THE NATIONAL TREASURY June 30, Reports and Financial Statements For the year ended 2017 VOTES TO THE FINANCIAL STATEMENTS (Continued) 11 ACQUISITION OF ASSETS Non Financial Assets 2016-2017 2015-2016 Kshs Kshs Construction of Buildings 83,088,238 222,005,694 Refurbishment of Buildings 274,168,513 77,111,655 Construction and Civil Works 4,342,658 Overhaul and Refurbishment of Construction and Civil Works 20,080,750 98,404,460 Overhaul of Vehicles and Other Transport Equipment 99,542,550 Purchase of Household Furniture and Institutional Equipment 252,400 Purchase of Office Furniture and General Equipment 140,566,533 146,456,022 -Purchase of [CT Equipment, Software and Other ICT Assets Purchase of Specialized Plant, Equipment and Machinery 252,377,378 1,188,219,166 fResearch, Studies, Project Preparation, Design & Supervision 681,154,420 855,885,434 Sub-total 1,551,230,782 2,592,425,089 Financial Assets 22,295,719 Domestic Public Non-Financial Enterprises 2,597,785,681 .874 Domestic Public Financial Institutions 600,000,000 375,000,000 Foreign financial Institutions operating Abroad 1,782,536,438 3,750,304,75 1 Sub-total 4,980,322,119 26,420,811,962 Total 6,531,552,901 29,013,449,714 37 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2017 12 OTHER EXPENSES 2016-2017 2015-2016 Kshs Kshs Budget Reserves NIL Civil Contingency Reserves NIL Other expenses NIL 5,000,000,000 Total NIL 5,000,000,000 38 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2017 NOTES TO THE FINANCIAL STATEMENTS (Continued) 13A: Bank Accounts Amou Indicate nt in whether bank recurrent, accou Developmen Exc rate nt t, deposit if in Name of Bank, Account curre e.t.c foreign No. & currency ny _currency 2016-2017 2015-2016 Kshs Kshs MINISTRY OF FINANCE OLD A/C Recurrent 309,116,798 309,116,798 NATIONAL TREASURY Recurrent (Annex xii) 219,493,671 49,833,997 MINISTRY OF FINANCE OLD A/C Development 10,677,332 10,677,332 NATIONAL TREASUR Y(Annex xiib) Development 266,991,907 23,330,650 MINISTRY OF FINANCE OLD A/C Deposit 677,758,270 677,758,270 NATIONAL TREASURY(Annexxiic) Deposit 297,208,815 1,196,568,709 Total 1,781,246,794 2,267,285,756 13: CASH IN HAND 2016-2017 2015-2016 Kshs Kshs CASH BOOK RECURRENT 1,490,696 1,782,617 CASH BOOK OLD/AC DEPOSIT 163,582 Total 1,490,696 1,946,199 Cash in hand should also be analysed as follows: 2016-2017 2015-2016 Kslis Kshs Location 1 National Treasury Cash Office 1,490,696 1,946,199 Total 1,490,696 1,946,199 39 THE NATIONAL TREASURY June 30, Reports and Financial Statements For the year ended 2017 NO TES TO THE FINANCIAL STA TEMENTS (Contin tied) 14: ACCOUNTS RECEIVABLE Description 2016-2017 2015-2016 Kshs Kshs Advance to MDAs and Projects (Annex viii) 637,937,358 589,199,803 Government Imprests (Annex ix) 65,256 1,661,283 Salary advances (Annex x) 393,843 1,105,090 District suspense (Annex xi) 163,537 412,162 F Total 638,559,994 592,378,338 15. ACCOUNTS PAYABLE [N,escription 2016-2017 2015-2016 Kshs Kshs Deposits (Annex XIV) 98,634,493 986,295,198 Recurrent (Annex XV) 10,601,866 11,874,364 Development(Annex XVI) 7,096,650 80,300,000 Total116,333,009 1,078,469,562 [Providle short appropriate explanations as necessarl FUND BALANCE BROUGHT FORWARD Description 2015-2016 2014-2015 Kshs Kshs Bank accounts 2,267,285,756 1,365,176,422 Cash in hand 1,946.189 2,470,578 Accounts Receivables 592,378,338 2,446,900,134 Accounts Payables (1,078,469,562) Total 1,783,140,721 3,814,547,134 40 THE NATIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2017 NOTES TO THE FINANCIAL STATEMENTS (Continued) 17. PRIOR YEAR ADJUSTMENTS Description of the error 2016-2017 2015-2016 Kshs Kshs Adjustments on receivables (Annex xviii) 105,277,500 2,087,979,092 TOTALS 105,277,500 2,087,979,092 18. RELATED PARTY DISCLOSURES Related party disclosure is encouraged under non-mandatory section of the Cash Basis IPSAS. The following comprise of related parties to the (The National Treasury) * Key management personnel that include the Cabinet Secretaries and Accounting Officers * Other Ministries Departments and Agencies and Development Projects; * County Governments; and * State Corporations and Semi-Autonomous Government Agencies. Related party transactions: 2016/2017 2015/2016 Kshs Kshs Key Management compensation 2,173,675,464 2,226,957,812 Transfers to the Other Ministries Departments and Agencies 28,070,205,786 35,358,703,993 Transfers to other State Corporations and Semi-Autonomous Government Agencies Transfers to Government Development Projects 17,616,873,234 18,723,351,131 Transfers from other Ministries Departments and Agencies 52,896,474,028 82,396,163,915 41 THE NA TIONAL TREASURY Reports and Financial Statements For the year ended June 30, 2017 19. OTHER IMPORTANT DISCLOSURES PENDING ACCOUNTS PAYABLE (See Annex 1) Description 2016-2017 2015-2016 Kshs Kshs Construction of buildings Construction of civil works Supply of goods Supply of services Annex 1 80,450,956.55 「一 - 〕；〕一！/ } L } � я j_ о � � и ._., � � � й и � и N й _О �� V О й й О � �-- С U „�и„ � О � й U U '-' �' � � s � о�° � � � о о �N'о ��N С +, `� � � N ,__, � G� ��О у�„ � у N i�., а--� � О�� � о О (3 ,.� N N V � � .� N N � � •-' � � > � � � о�о � '-" о � � � � Г� ш N � о р О � '� О .� �°, О и �� о N� °°.� о° U о [� � й у�� �° о у N м о о `" � � �"O � >, ом �� � cv ' � � ' о О � N � и N � „�� � � й � N а� о � � > N о �tj � и > ``�"i � ; и � � а , � Я � j � � Я . � р у'�-+ � р °O „� � � +-� О G д `�'�' � с � . � `' н ° о ;� ..д � й а� , с , � м о � °� �а ,д ,.мti ,D° й °� д а� О � � � � ,.° _° � а� U � � a.�i � � +-' о � � � �' > � ~ о й о �� о��� о� и т� �.-� о .а о � о � '� сб и '�' . � � 'О и "О пS c�U � ' � � О N � и N � t. у� � � С� -д '� у у N N � Ш -G t , � � � � �_ ш � � � � , с� � 'б 'О с� к"' ,.д о�0 � � 'О ' О сд . 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