STATE DEPARTMENT OF PUBLIC SERVICE AND YOUTH Reports and Financial Statements For the year ended June 30, 2018 VII. STATEMENT OF CASH FLOWS 2017-2018 2016-2017 Kshs Kshs Receipts for operating income Proceeds from Domcstic and Foreign Grants 2 273,360,881 Exchequer Releases 2 213009,205;251 21;958,863,550 21,009,205,251 22,232,224,431 Payments for operating expenses Compensation of Employees 4 11,619,666,296 8,480,807,633 Use of goods and services 5 5,850,009,548 7,628,895,236 Transfers to Other Government Units 6 650,655,395 821,605,717 Other grants and transfers 7 79,550,326 69,698,661 Social Security Benefits 8 16,031,335 Ad_ _ 18,215,912,900 17,001,007,247 Adjusted for: Changes in receivables (7,756,368) (106,097) Changes in payables 511,408,411 789,066,011 Adjustments during the year Net cash flow from operating activities 3,296,944,394 6,020,177,098 CASHFLOW FROM INVESTING ACTIVITIES Proceeds from Sale of Assets 3 11,465,422 1,357,867 Acquisition of Assets 9(2,847,106,725) (5,134,698,150) Net cash flows from Investing Activities (2,835,641,303) (5,133,340,283) CASH1FLOW FROM BORROWING ACTIVITIES - Net cash flow from financing activities NET INCREASE IN CASU AND CASH EQUIVALENT 4631,303,092 886,836,815 Cash and cash equivalent at BEGINNING of the year 10 886,836,815 Cash and cash equivalent at END of the year 10 1,348,139,907 886,836,815 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The en ty financial statements were approved on 2018 and signed by: Principal Secretay *- Assistant Accountant General Dr F.O. 0 PhD Name: CPA Florence W. Kirumba ICPAK Member Number: 4726 STATE DEPARTMENT OF PUBLIC SERVICE AND YOUTH Reports and Financial Statements For the year ended June 30, 2018 VI. STATEMENT OF ASSETS AND LIABILITIES _ Note 2017-2018 2016-2017 Kshs Kshs FINANCIAL ASSETS Cash and Cash Equivalents Bank Balances 10A 1,347,099,137 885,060,181 Cash Balances 10B 1,040,770 1,776,634 Total Cash and cash equivalent 1,348,139,907 886,836,815 Accounts receivables - Outstanding Imprests 11 7,862,465 106,097 TOTAL FINANCIAL ASSETS 1,356,002,372 886,942,912 FINANCIAL LIABILITIES Accounts Payables - Deposits and retentions 12 1,300,474,422 789,066,011 NET FINANCIAL ASSETS 55,527,950 4 97,876,901 REPRESENTED BY Fund balance b/fwd 13 97,876,901 - Prior year adjustment 14 Surplus/Deficit for the year (42,348,951) 97,876,901 NET FINANCIAL POSITION 55,527,950 97,876,901 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The e tity financial statements were approved on N 20J8 and signed by: Principal Secret Assistant Accountant General Dr F.G mo PhD Name: CPA Florence W. Kirumba ICPAK Member Number: 4726 4 STATE DEPARTMENT OF PUBLIC SERVICE AND YOUTH Reports and Financial Statements For the year ended June 30, 2018 V. STATEMENT OF RECEIPTS AND PAYMENTS RECEIPTS273681 Proceeds from Domrestic and Foreign Grants27,681 Exche uer releases 2 21,009,205,251 21,958,863,550 Proceeds from Sale of Assets 3 11,465,422 1,357,867 TOTAL RECEIFTS 21,020,670,673 22,233,582,298 Com ensationofEmployees 4 11,619,666,296 8,480,807,633 Compensation ofdEmployes 5 5,850,009,548 7,628,895,236 Transfers to Other Governmnent Units 6 _79,6550,326 691,698,661_ Other grants and transfers 167,50,3356968,6 Social Security Beniefits ¯¯ 912,847,3 3_,68,5 Acquisition of Assets _ ,4,0,2 ,3,9,5 TOTAL21,063,019,625 22135,705,397 SURFLLI/DEFICIT (42,348,951) 97,876,901 The accounting policies and explanatory notes to these financial statements form an integral part of the financial statements. The entity financial staternents were approved on 2018 and signed by Prinäipal Seer Assistant Accountant General Prc winoiPhDa Name: CPA Florence W. 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I i � i i � � ~�. � ы�: С-.. �д �� ь•%' ✓ ' �' -? + й ; J �- ад � I � о^ О О ® О С О С1 U � О О О О е� � I � 4� О О О о О О О О О � О О О О ® и� � � � "^ С О О о О О С С О � О О О О� '� ;� • � � � � � �� С О О ® О О С С О о О С О О.� � р � �-ыд t о� N М ®•---� N М'�' И о•-- М'� И ;� ' �,.. ._ i � i 1 С О О о О О С С О � О О О О � .. ; �; © � � � �� G� � G1 G1 о О О С С О w=i ,--� .-. ,--� .-� у (� и �. � С С С r� ,-а .--а � .-- .� ^-. � G� t� j� г� г� t� � �� г� � i� � г� � г� � г г� � W STATE DEPARTMENT OF PUBLIC SERVICE AND YOUTH AFFAIRS Reports and Financial Statements For the year ended June 305 2018 X1. SIGNIFICANT ACCOUNTING POLICIES The 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 staternents have been prepared in accordance with Cash-basis fi-iternational Public Sector Accounting Standards (IPSAS) as prescribed by the Public Sector Accounting Standards Board (PSASB) and set out In the accounting policy note below. This cash basis of accounting has been supplemented with accounting for; a) receivables that include imprests and salary advances and b) payables that include deposits and retentions. The financial statements comply with and conform to the form of presentation prescribed by the PSASB. The accounting, policies adopted have been consistently applied to all the years presented. 1 2. Reporting Entity The financial statements are for the State Departinew oj'Public Service & Youth Af.fbirs. 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 implerriented by the entity: i) Kenya Yo-utli and Employment & Opportunities project 3. Reporting Currency b The financial statements are presented in Kenya Shillings (KSlis), which is the functional and repoltin currencyof the Government and all values are rounded to thenearest Kenya Shillino 4. Significant Accounting Policies The accounting policies set out In this section have been consistently applied by the Entity for all the years presented. 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. a Tax Receipts Tax receipts are recognized in the books of accounts Nvhen cash is received. Casli is considered as received when notification of tax remittance is received. (Check if this policy is applicable to entity) STATE 1 DEPARTMENT OF PUBLIC SERVICE AND YOUTH Reports and Financial Statements For the year ended June 30, 2018 SIGNIFICANT ACCOUNTING POLICIES 0 Transfers from the Exchequer Transfers from the exchequer are recognized in the books of accounts when cash is received. Cash is considered as received when payment instruction is issued to the bank and notified to the receiving entity. External Assistance External assistance is received through grants and loans from multilateral and bilateral development partners. Grants and loans shall be recognized in the books of accounts when cash is received. Cash is considered as received when a payment advice is received by the recipient entity or by the beneficiary. In case of grant/loan in kind, such grants are recorded upon receipt of the grant item and upon determination of the value. The date of the transaction is the value date indicated on the payment advice. A similar recognition criteria is applied for loans received in the form of a direct payment. During the year ended 30t" June 20xx, there were no instances of non-compliance with terms and conditions which have resulted in cancellation of external assistance loans. 0 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 payments when the event occurs and the related cash has actually been paid out by the Entity. 0 Compensation of Employees Salaries and wages, allowances, statutory contribution for employees are recognized in the period when the compensation is paid. a Use of Goods and Services Goods and services are recognized as payments in the period when the goods/services are paid for. Such expenses, if not paid during the period where goods/services are consumed, shall be disclosed as pending bills. o Interest on Borrowing Borrowing costs that include interest are recognized as payment in the period in which they are paid for. STATE DEPARTMENT OF PUBLIC SERVICE AND YOUTH Reports and Financial Statements For the year ended June 30, 2018 SIGNIFICANT ACCOUNTING POLICIES Repayment of Borrowing (Principal Amount) The repayment of principal amount of borrowing is recognized as payment in the period in which the repayment is made. Acquisition of Fixed Assets The payment on acquisition of property plant and equipment items is not capitalized. The cost of acquisition and proceeds from disposal of these items are treated as payments and receipts items respectively. Where an asset is acquired in a non-exchange transaction for nil or nominal consideration and the fair value of the asset can be reliably established, a contra transaction is recorded as receipt and as a payment. A fixed asset register is maintained by each public entity and a summary provided for purposes of consolidation. This summary is disclosed as an annexure to the financial statements. 5. In-kind contributions In-kind contributions are donations that are made to the Entity in the form of actual goods and/or services rather than in money or cash terms. These donations may include vehicles, equipment or persornel 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 payments in equal and opposite amounts; otherwise, the contribution is not recorded. 6. Third Party Payments Included in the receipts and payments, are payments made on its behalf to third parties in form of loans and grants. These payments do not constitute cash receipts and payments and are disclosed in the payment to third parties in the statement of receipts and payments as proceeds from foreign borrowings. 7. Cash and Cash Equivalents Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call and highly liquid investments with an original maturity of three months or less, which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. Bank account balances include amounts held at the Central Bank of Kenya and at various commercial banks at the end of the financial year. Restriction on Cash Restricted cash represents amounts that are limited/restricted from being used to settle a liability for at least twelve months after the reporting period. This cash is limited for direct use as required by stipulation. Amounts maintained in deposit bank accounts are restricted for use in refunding third party deposits. As at 30th June 2018, this amounted to Kshs 1,300,474,422 compared to Kshs 789,066,011 in prior period as indicated on note 12. There were no other restrictions on cash during the year. 10 STATE DEPARTMENT OF PUBLIC SERVICE AND YOUTH Reports and Financial Statements For the year ended June 30, 2018 SIGNIFICANT ACCOUNTING POLICIES 8. Accounts Receivable For the purposes of these financial statements, imprests and advances to authorised public officers and/or institutions which were not surrendered or accounted for at the end of the financial year are treated as receivables. This is in recognition of the government practice where the imprest payments are recognized as payments when fully accounted for by the imprest or AIE holders. This is an enhancement to the cash accounting policy. Other accounts receivables are disclosed in the financial statements. 9. Accounts Payable For the purposes of these financial statements, deposits and retentions held on behalf of third parties have been recognized on an accrual basis (as accounts payables). This is in recognition of the government practice of retaining a portion of contracted services and works pending fulfilment of obligations by the contractor and to hold deposits on behalf of third parties. This is an enhancement to the cash accounting policy adopted by National Government Ministries and Agencies. Other liabilities including pending bills are disclosed in the financial statements. 10. Pending Bills Pending bills consist of unpaid liabilities at the end of the financial year arising from contracted goods or services during the year or in past years. As pending bills do not involve the payment of cash in the reporting period, they recorded as 'memorandum' or 'off-balance' items to provide a sense of the overall net cash position of the Entity at the end of the year. When the pending bills are finally settled, such payments are included in the Statement of Receipts and Payments in the year in which the payments are made. 11. Budget The budget is developed on a comparable accounting basis (cash basis except for imprest and deposits, which are accounted for on an accrual basis), the same accounts classification basis, and for the same period as the financial statements. The original budget was approved by Parliament on June 2017 for the period 1st July 2017 to 30t" June 2018 as required by Law and there were two supplementary adjustments to the original budget during the year. A comparison of the actual performance against the comparable budget for the financial year under review has been included in the financial statements. Government Development Projects are budgeted for under the MDAs but receive budgeted fimds as transfers and account for them separately. These transfers are recognised as inter-entity transfers. 12. Comparative Figures Where necessary, comparative figures for the previous financial year have been amended or reconfigured to conform to the required changes in presentation. STATE DEPARTMENT OF PUBLIC SERVICE AND YOUTH Reports and Financial Statements For the year ended June 30, 2018 SIGNIFICANT ACCOUNTING POLICIES 13. Subsequent Events There have been no events subsequent to the financial year end with a significant impact on the financial statements for the year ended 30"' June 2018. 14. Errors Material prior period errors shall be corrected retrospectively in the first set of financial statements authorized for issue after their discovery by: i. restating the comparative amounts for prior period(s) presented in which the error occurred; or ii. If the error occurred before the earliest prior period presented, restating the opening balances of assets, liabilities and net assets/equity for the earliest prior period presented. During the year, there were no errors corrected relating to prior year 15. Related Party Transactions Related party relationships are a normal feature of commerce. Specific information with regards to related party transactions is included in the disclosure notes. 12 STATE DEPARTMENT OF PUBLIC SERVICE AND YOUTH Reports and Financial Statements For the year ended June 30, 2018 XII. NOTES TO THE FINANCIAL STATEMENTS 1 PROCEEDS FROM DOMESTIC AND FOREIGN GRANTS Indicate whether Amount in I Name of Donor Date it was a direct foreign received payment currency 2017-2018 2016 -2017 Kshs Kshs Grants Received from Bilateral Donors (Foreign Governments) Exin Bank of China - 273,360,881 2 EXCHEQUER RELEASES Description 2017-2018 2016- 1 Kshs Kshs Total Exchequer Releases for quarter 1 8,958,276,033 2.139,700,000 Total Exchequer Releases for quarter 2 3,983,664,748 6,524,010,600 Total Exchequer Releases for quarter 3 5,041,436,600 4,274.000.000 Total Exchequer Releases for quarter 4 3,025;827,870 9,021,152,950 Total 21,009,205,251 21,958,863,550 During the year the ministry was to receive KShs 26,195,159,781 however, it received 21,009,205,251 falling short by KShs 5,185,954,530. 3 PROCEEDS FROM SALE OF ASSETS 2017-2018 2016-2017 Kshs Ksks Receipts from the Sale of Inventories, Stocks and Commodities 11,465,422 1,357.867 Total 11,465,422 1,357,867 13 STATE DEPARTMENT OF PUBLIC SERVICE AND YOUTH Reports and Financial Statements For the year ended June 30, 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) 4 COMPENSATION OF EMPLOYEES 2017-2018 2016-2017 Kshs Kshs Basic salaries of permanent employees 1,362,599,845 1,296,660,741 Basic wages of temporary employees 4,342,468.506 3,246,021,631 Personal allowances paid as part of salary 819,090,052 714,457,261 Employer Contributions Compulsory national health insurance schemes 5,095,507,893 3,223,668,001 Total 11,619,666,296 8,480,807,634 5 USE OF GOODS AND SERVICES 2017-2018 2016-2017 Kshs Kshs Utilities, supplies and services 184,311,698 157,854,308 Communication, supplies and services 55,371,414 131,161,540 Domestic travel and subsistence 131,694,936 354,458,841 Foreign travel and subsistence 19,603,279 25,342,035 Printing, advertising and information supplies & services 15,670.300 16,703,565 Rentals of produced assets 528,405,650 723,975,418 Training expenses 817,148,851 829,895,299 Hospitality supplies and services 44,577,333 154,873,467 Insurance costs 68,250,000 67,492,615 Specialized materials and services 2,260,767,007 2,820,467,149 Office and general supplies and services 31,095,644 104,892,199 Other operating expenses 719,794,669 858,537,002 Routine maintenance - vehicles and other transport equipment 68,143,436 46,740,244 Routine maintenance - other assets 169,930,360 372,638,698 Fuel oil and Lubricant 75,244972 963,862,855 Total 5,850,909,548 7,628,895,235 14 STATE DEPARTMENT OF PUBLIC SERVICE AND YOUTH Reports and Financial Statements For the year ended June 30, 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) 6 GRANTS AND TRANSFERS TO OTHER GOVERNMENT ENTITIES Description 2017-2018 2016-2017 Kshs Ksks Transfers to National Government entities (SCOA Codes 2630100, 2630200, 2640400, 2640500, 2649900, 2820100, 2820200, 2820300) 650,655,395 821,605,717 TOTAL 650,655,395 821,605,717 The above transfers were made to the following self-reporting entities in the year: escription Recurrent Development 2017-2018 2016-20117 Kshs D Kshs Kshis Kshs Transfers to SAGAs and SCs National youth council 34,200,000 34,200,000 34,200,000 Higher Educational loans Board (HELB) 73,957,500 73,957,500 36,978,750 Presidential Award Scheme 20,000,000 20,000,000 10,000,000 International Conference for Great Lakes Region (ICGLR) 154,675,295 154,675,295 143,602,167 Youth Enterprise Fund 291,488,600 76,334,000 367,822,600 596,824,800 TOTAL 574,321,395 76,334,000 650,655,395 821,605,717 We have confirmed these amounts with the recipient entities and attached these confirmations as an Appendix to this financial statements is STATE DEPARTMENT OF PUBLIC SERVICE AND YOUTH Reports and Financial Statements For the year ended June 30, 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) 7 OTHER GRANTS AND TRANSFERS Explanation 2017-2018 2016-2-1 Membership dues and subscriptions to internaTional Kh organizat ons 40,966,429 26,669, Scholarshi s and other educational benefits 38,583,897 43,028, Total 79,550,326 69,698, 8 SOCIAL SECURITY BENEFITS E xplanation 2017-2018i 2016-., Governent ension and retirement benefits --,-- Kshs 16,031,335 Total 16,031,335 These are gratuities paid to oflicers who are employed on contractual basis 9 ACQUISITION OF ASSETS Non Financial Assets 20,17-2018 -2 Kshs K Construction of Buildings 179,108,516 616,376 Refurbishment of Buildins 92,652,680 242,884 Constr-uction and Civil Works 123,909,279 155,2293 Overhaul and Refurbishment of Construction and Civil Works 9000, Purchase of Vehicles and Other Transport Eqiment 67.371.205 12,500,0 Overhaul of Vebicles and Otlean371r205 1.0, Purchase of Furnitur and Institutional Euipment 7,212,940 12.720,7 Purchase of Office Furniture and Gener-al Equipment 1 0,705,703 13,694,2' Purchase of Specialized Plant, E uinment and Machinery 1,296,245376 1;536,686,8 Rehabilitation and Renovation of Plant, Macinry and 1 245,376 1 5 3640,6o Purchase of Certified Seeds, Breeding Stock and Live Animals 12,666,940 4;039,0( Rehabilitation of Civil Works 1,052,626,086 2.531,054,5( L 2,847,106,725 5,134698 16 STATE DEPARTMENT OF PUBLIC SERVICE ANI) YOUTII AFFAIRS Reports and Financial Statements For the year ended June 30, 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) 10 A: Bank Accounts Indicate Amount in whether bank recurrent, Name of Bank. Account i account Development, No. & currency currency deposit e.t.c 2017-2018 2016-2017 J_~~~ K shs Kshs Central Bank of Kenya Account No.1000303301 Kshs Recurrent 13,852 1,581,071 Central Bank of Kenya Accounl No. 1000303317 Kshs Development 1,247,509 972,676 Central Bank of Kenya Account No. 1000303328 Kshs Deposit 416,412,170 231,544,785 Central Bank of Kenya Account Nlo.1000309822 Kshs KYEOP 45,363,354 93,4 4 0 ,4 2 3 National bank Harambee A ccount 1 NYS ludi-umia No.01020078734700 Kshs Cohorts 107,070,783 442,890,677 KCB-NYS -uduma NY S luduma Cohorts(Payments) AC Cohorts 1178056929 Kshs 3 73,7_7_1_ KCB-NŸ ludwna NYS Bludumia Cohorts(SACCO) AC Cohorts 1178058158 Kshs 704,956,268 National bank J-arambee A ccouni Director General No. 01001000909300 Kshs NYS 71,661,430 114,630,549 Total 1,347,099.137 885,0603 81 10 B3: CAS1 IN HAND 2017-2018 2016-2017 Kshs Kshs Held in domnestic currency 1,040,770 1,776,634 Cash ini I Iand - ---______ _____________________ Cash n Hand - Held in foreign currency Totbl 17 STATE DEPARTMENT OF PUBLIC SERVICE AINI I Uu -a Reports and Financial Statements For the year ended June 30, 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) Cash in hand should also be analysed as follows: ---201'7-2018T 2016-2017 Kshis ---h Head office ,00770__ _ 1,771,746 Gil i1313 Nys head uarter Other Locations (s eci ) Total 1,040,770 1,776,634 11 ACCOUNTS RECEIVABLE - OUTSTANDING IMPRESTS Decrpio 21-11 2016-2017 DsrpinKshs Kshs dovernme-- --pes- 7,862,465 100,000 Gvr nompet 6,09 Salary advances District suspense Clearance accounts Total 7,862,465 106,097 See attached annex 1 12 ACCOUNTS PAYABLE ~Descri tior ssKk aonts 416,412,170 231,544,785 DeSosi 71,661,4304_ 114,630,549 NYS-s erinea mnao meht 812400,822 442,890,677 NotSayab30 Cohort 789,066,011 See attached annex 2 13 FUND BALANCE BROUGHT FORWARD- ,D-e---i-f-o--.-2017-20181 2016-2017 KshsT Kshs -all 88500 Bank accounts ----- sl 11 1,776fi63 Cashi in hian1009 Accounts Receivables 609 LAcotm Pyabes(789,06601 Acots y9---76,901 STATE DEPARTNIEN OF PUBLIC SERVICE AND YOUTH AFFAIRS Reports and Finiancial statemenits For the year ended June 30, 2018 NOTES TO THE FINANCIAL STATEMENTS (Continued) 14 PRIOR YEAR ADJUSTMENTS escription of the error 2017-2018 2016-2017 Adjustments on bank account balaces -Kshs Kshs Adjustments on cash in hand Adjustnents on payables Adjustments on receivables There jvas no prior year adjustnent 15 RELATED PARTY DISCLOSURES Related party disclosure is encouraged under non-mandatory section of the Cash Basis IPSAS. The following comprise of related parties to the State Departmnt of Public Service & Youth Affairs * Key managemenit personnel that incude et Secietaries and Accountig Officers * Other Minjsties Departments and Agencies and Development Projects * County Gover-uimeeiis; and * State Corporations and Semi-Autonomous Governnent Agencies. Related party transactions: 2017-201820621 Key Managen t ComJpensaton_ Tranfei- to elatd Kstis KsbRg Mjan, _melt Conj)enstion52 3 9 3,320 ransfers to othej- MDAs Transfers to SCs and SGAs 60577 Transfers to Devclo6i5065,395jec8 Transfers to County Goerin ¯ets Transfel-s to non potn secondary and primary Schools Total T ransfes to re82160 7 19 TE DEPARTMENT OF PUBLIC SERVICE AND YOUTH AFFAIRS )orts and Financial Statements the year ended June 30, 2018 IER IMPORTANT DISCLOSURES 1: PENDING ACCOUNTS PAYABLE (See Annex 1) ~iption 2017-2018 2016-2017 Kshs Kshs -,truction of buildings - "2`lstruction of civil works -_- !'.,ply of goods & services 967,434,265 - . _ __967,434,265 Ched annex 3 20 STATE DEPARTMENT OF PUBLIC SERVICE AND YOUTH Reports and Financial Statements For the year ended June 30, 2018 17 PROGRESS ON FOLLOW UP OF AUDITOR RECOMMENDATIONS The following is the summary of issues raised by the external auditor, arid man comments that were provided to the auditor. We have nominated focal persons to res- various issues as shown below with the associated time frame within which we exp issues to be resolved. Reference -Focal Point Status: No. on the Iser /person to (Resoived/ Observation external Management comments resolve the issue Not s from audit (Name and Resolved) Auditor Report designation This was as a result of increase of NYS Recruits from 10,000 to 15000 in the last quarter of Mis- 2016/2017. The increase 1. allocation of which was not Budgeted for SCFO Not resolved expenditure forced the Department to use non-related items in the Budget to cater for the Additional Recruits. NYS The DG - NYS have provided Huduma Board of Survey Report and 2. Cohorts the Analysis of the Balance DG - NYS Not resolved Account - together with a Bank NBK Reconciliation Report The delay despite using Restricted Tendering was Acquisition occasioned by the process of of Assets - creating Accounts codes, 7. IFMIS and uploading of CEO - Huduma Not resolved olBtuln Annual Procurement Plan in of Building thelFIVIIS. There was also a lot of un-predicted System downtime Acquisition of Assets - Purchase of 8. .i. DG - NYS Not resolved Specialized Plant and ______ ____ Machinery Acquisition of Assets - The Ministry did not use 9. Rehabilitatio Restricted Tendering to avoid CEO - Huduina Not resolved n of Civil competition Works The Contractor have not abandoned the site, they have Stalled only scaled their employees. 10. Construction This is so because they arc DG - NYS Not resolved Projects awaiting payments on submitted certificates which has delayecd. Replacement The Ministry have QMS CYO I-luduma Not resok\:d ofParts for Report breaking down spare 71 'ATE DEPARTMENT OF PUBLIC SERVICE AND YOUTH eports and Financial Statements 'or the year'ended June 30, 2018 Referener , Focal Poit SIatuS: Tindrame: No. on the person to Reovrd (1 dat When ellernl Observation M:nageMen1 cmmenl% resive the L6sue lNw. rz:pe-t audit s from (Name amd Resoed iww wo Report Auditor p a in r, edVed Thirteen partsand training per centre Huduma Centres Qms Payment of the Pending Bills would not have resulted to a Principal . 12. Pending deficit as there was a surplus Secretary - - Not esolved Bills of 6.989 million in the Public Service summary statement of and Youth Guidance Notes: (i) Use the same reference numbers as contained in the external audit report; Obtain the "Issue/Observation" and "management comments", required above, from final external audit report that is signed by Management; Before approving the report, discuss the timefraie with the appointed Focal Point personF within your entity responsible for implementation of each issue; iv) Indicate the tatus of "Resolved" or "Not Resolved" by the date of submitting this report o National Treasury. Principal Secr;- Assistant Accountant General hr- F. wino PhD Name: CPA Florence W. 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