raporo y'ibaruramari 2014-2015

NYAMASHEKE District

Annual Report and Financial Statements

For The Period ended 12 months to 30th June 2015

Issued in June 2015

Table of contents .............................................................................................. Page No.

1. Introduction ........................................................................................................... 1

2. Statement of responsibilities ................................................................................. 3

3. Statement of revenues and expenditure for the period ended 12 months to

30th June 2015 .............................................................................................................. 4

4. Financial Assets and Liabilities as at 12 months to 30th June 2015 .................. 5

6. Accounting policies ........................................................................................... 7

7. Notes to the financial statements ........................................................................ 10

8. Budget execution report ...................................................................................... 39

9. Progress on follow up of Auditor General Recommendations ......................... 40

10 . Compliance checklist for Budget Agencies ........................................... 73

a) Trial Balance

b) Bank reconciliation statements

c) Bank statements to accompany the bank reconciliation statements

d) Petty cash certificate

NYAMASHEKE DISTRICT Financial statements 12months to 30th June 2015

1

1. Introduction

Background information

NYAMASHEKE DISTRICT was constituted by the Organic Law No. 12/2013/OL and is an agency and

falls under the Ministry of MINALOC. The entity was incorporated in Rwanda under 23 Act of

Parliament. The entity is domiciled in Western Province, Nyamasheke District, Rwanda. The address of its

registered office is:

PO BOX 72 Kagano

NYAMASHEKE

WESTERN PROVINCE

.

Vision of Nyamasheke District.

The District aims at the well-being of its population, by the noticeable

reduction of poverty, through obvious food security and the

development of community tourism, sustained by good governance

and quality education centered on science and technology

Mission of Nyamasheke District.

The mission of the District is to ensure the socio-economic

development of its population through its active participation in

the planning as well as the implementation of programs related to

the promotion of good governance, education for all, agriculture,

breeding and environment protection, trade, basic infrastructures

and tourism.

Management

The management who held office to 12months to 30th June 2015had direct financial responsibility were:

No. Name Designation

1. HABIYAREMYE Pierre Celestin

Chief Budget Manager

2. IGIRIMBABAZI Alain Patrick

Director of Finance


2

Registered office

Nyamasheke is domiciled in Nyamasheke, Rwanda. The address of its registered office is:

PO BOX 72 Kagano

NYAMASHEKE DISTRICT

WESTERN PROVINCE

Auditors

The district is audited by the auditor general.


3

2. Statement of responsibilities

Article 66 of the Organic Law N° 12/2013/OL of 12/09/2013 on State Finances and Property requires budget agencies to submit annual reports which include all revenues collected or received and all expenditures made during the fiscal year, as well as a statement of all outstanding receipts and payments before the end of the fiscal year. Article 19 of the Organic Law N° 12/2013 and Article 09 and Article 11 of Ministerial Order N°002/07 of 09/02/2007 further stipulates that the Chief Budget Manager is responsible for maintaining accounts and records of the budget agency, preparing reports on budget execution, managing revenues and expenditures, preparing, maintaining and coordinating the use of financial plans, managing the financial resources for the budget agency effectively, efficiently and transparently, ensuring sound internal control systems in the budget agency and safeguarding the public property held by the budget agency. The Chief Budget Manager accepts responsibility for the annual financial statements, which have been prepared using the "modified cash basis" of accounting as defined by Article 2 (20) of the Ministerial Order N°002/7 of 09/02/2007 relating to Financial Regulations and using appropriate accounting policies supported by reasonable and prudent judgements and estimates. These financial statements have been extracted from the accounting records of NYAMASHEKE District is accurate and complete in all material respects. The financial statements also form part of the consolidated financial statements of the Government of Rwanda. In the opinion of the Chief Budget Manager, the financial statements give a true and fair view of the state of the financial affairs of Nyamasheke District. The Chief Budget Manager further accepts responsibility for the maintenance of accounting records that may be relied upon in the preparation of financial statements, ensuring adequate systems of internal financial control and safeguarding the assets of the budget agency.

Signature: ______________________________________________

Name: _________________________________________________

[Chief Budget Manager]

Date: __________________________________________________

HABIYAREMYE Pierre Céléstin


4

3. Statement of revenues and expenditure for the period ended 12 months to 30th June 2015

Notes

Financial Year 2014/15 Financial Year 2013/14

12months to 30th June 2015

12 months to 30th June 2014

Revenues

Operating revenue

Tax Revenue 1 40,480,662 86,024,060

Fees, fines, penalties and licenses 2 501,680,674 524,656,741

Transfers from Treasury 3 10,520,053,631 9,323,434,380

Transfers from other Government Reporting entities 4 1,771,560,637

1,905,368,015

Grants 5 184,049,799 40,057,409

Other revenue 8 0 3,360,000

Total operating revenue 13,017,825,403 11,882,900,605

Capital Receipts

Proceeds from sale of capital items 6 0 0

Loans and borrowings

Proceeds from borrowings 7

Total Revenues (A) 13,017,825,403 11,882,900,605

Expenses

Operating expenses

Compensation of Employees 9 5,643,180,713 5,539,159,639

Use of Goods and Services 10 1,074,753,969 1,229,846,479

Transfers to Reporting Entities 11 0 13,446,520

Grant and other transfer payments 12 1,744,665,316 1,569,805,670

Social Assistance 13 835,906,692 389,226,999

Finance cost 14 0 0

Other Expenses 15 336,098,378 43,496,287

Total operating expenses 9,634,605,068 8,784,981,594

Capital payments

Capital Expenditure 16 3,058,829,570 2,731,171,812

Repayment of borrowings

Loans repayments 17

Total expenses (B) 12,693,434,638 11,516,153,406

Surplus/deficit (C=A-B) 324,390,765 366,747,199

Sign: Accountant …………..….......... Director of Finance ………........…….. Chief Budget Manager..........................


5

4. Financial Assets and Liabilities as at 12 months to 30th June 2015

The notes set out on pages 4 to 5 form an integral part of these financial statements

Notes

Financial Year 2014/15 Financial Year 2013/14 12months to 30th June 2015 As at 30th June 2014

Frw Frw

Financial Assets

Bank Balances 18 732,876,882 688,249,584

Cash Balances 19 0 0

Accounts Receivables and Advances 20 32,882,359 31,495,359

Total Financial Assets 765,759,241 719,744,943

Less: Financial liabilities

Accounts Payables 21 -133,243,017 413,723,137

Net Financial assets 632,516,224 306,021,806

Representing

Accumulated surplus (Deficit) from previous years 22 306,021,806 -14,085,278

Net surplus / (Deficit) for current year 324,390,765 366,747,199

Prior year adjustment 23 2,103,653 -46,640,115

Total closing balances 632,516,224 306,021,806

Accountant............................. Director of Finance............................... Chief Budget Manager.........................


6

5. Cash flow statement for the 12months to 30th June 2015

Financial Year 2014-2015

Financial Year 2013-

2014

As at 12 Months of 30th June 2015

As at Month of 30th June 2014

Frw Frw

Cash flow from operating activities

Tax Revenue 40,480,662 86,024,060

Fees, fines, penalties and licenses 501,680,674 524,656,741

Transfers from Treasury 10,520,053,631 9,323,434,380

Transfers from other Government Reporting entities

1,771,560,637 1,905,368,015

Grants from Donors 184,049,799 40,057,409

Other revenue 0 3,360,000

operating Revenue 13,017,825,403 11,882,900,605

Adjusted for

Changes in receivables -1,387,000 -13,825,303

Changes in payables -280,480,120 240,335,379

Adjustments during the year 2,103,653 -46,640,115

Total cash receipts from operating activities 12,738,061,936 12,062,770,566

Payments for operating expenses

Compensation of Employees -5,643,180,713 -5,539,159,639

Use of Goods and Services -1,074,753,969 -1,229,846,479

Transfers to Reporting Entities 0 -13,446,520

Grant and other transfer payments -1,744,665,316 -1,569,805,670

Social Assistance -835,906,692 -389,226,999

Financecost 0 0

Other Expenses -336,098,378 -43,496,287

Total Operating Expenses -9,634,605,068 -8,784,981,594

Net cash flow from operating expenses 3,103,456,868 3,277,788,972

Cash flows from Investing Activities

Purchase of capital items -3,058,829,570 -2,731,171,812

Proceeds from sale of capital items 0 0

Net cash flows from Investing Activities -3,058,829,570 -2,731,126,866

Cash flow from Financing Activities 0 0

Repayment of borrowing 0 0

Proceeds from borrowing 0 0

Net cash flow from financing activities 0 0

Net increase in cash and cash equivalents during the year

44,627,298 546,662,106

Cash and cash equivalent at BEGINNING of the year

688,249,584 141,587,478

Cash and cash equivalent at END of the month 732,876,882 688,249,584

Control 0 0

Sign: Accountant ………...…..…... Director of Finance……….........…….. Chief Budget Manager...................……


7

6. Accounting policies

a) Basis of preparation

The Financial Statements have been prepared in accordance with the following policies, which have been applied consistently in all material aspects, unless otherwise indicated. However, where appropriate and meaningful, additional information has been disclosed to enhance the usefulness of the Financial Statements and to comply with the requirements of Article 66 of the Organic Law on State Finances and Property: Law No. 12/2013 of 12 September 2013 and Ministerial Order N°002/07 of 9 February 2007 relating to Financial Regulations. The Financial Statements have been prepared on a modified cash basis of accounting, except where stated otherwise. In the context of Ministerial Order N°002/07 of 9 February 2007 relating to Financial Regulations the modified cash basis of accounting means financial transactions which are recognized in the books of account as follows:

1. Generally, transactions are recognized only at the time the associated cash flows take place;

2. The expenditure on acquisition of fixed assets is not capitalized. Thus fixed assets are written–off on acquisition and the wear and tear (depreciation) of those assets is not recorded in the books of account; and

3. Prepaid expenditure/advances is written-off during the period of disbursement.

The recognized “modification” is as follows:

1. Invoices for goods and services which are outstanding on the date of the closure of the fiscal year are recognized as liabilities for that specific fiscal year;

2. Loans and advances are recognized as assets/liabilities at the time of disbursement and related interest is recognized only when disbursed. Interest payable on public debt is accrued; and

3. Book balances denominated in foreign currencies are converted into the Rwanda Francs at rates of exchange ruling on that date issued by the National bank of Rwanda. The associated exchange losses are recorded as recurrent expenditure while the exchange gains are recorded as recurrent revenue.

b) Reporting entity The financial statements are for Nyamasheke District. Presentation Currency The financial statements are reported in Rwanda Francs, being the currency of legal tender in Rwanda.

c) Revenue

Tax revenue

These are tax revenue collected by Rwanda Revenue Authority which are transferred to central treasury for a given period


8

Fees, fines, penalties and licenses

Non Tax revenue includes revenues collected by Rwanda Revenue Authority which are not tax related

Transfers from Treasury

Transfers from Treasury include budgetary allocations from Central Treasury and are disbursed directly to the bank account of the institution periodically (Direct Cash transfers) or indirectly to another Government reporting entity’s bank accounts (Indirect Cash Transfers). Transfers from Treasury also include these payments directly made to beneficiaries by the Central Treasury on behalf of the institutions. Direct payments are recorded when the transfer is made to the supplier.

Transfers from other Government reporting agency

These are funds received from another reporting agency (Ministry, Agency, Development Project or a subsidiary entity with status of submitting financial report for consolidation). These funds should be in form of budget support.

Grants from Development Partners

These are funds received from partners including domestic grants and external grants. These funds are recognised as revenue when the institution receives the cash from the donors.

Capital receipts

Capital receipts combine the sale of government tangible assets, sale of government equity investments and other domestic resources which include drawdown from Government Accounts.

Other income

Other income includes internally generated income, receipt of fees from payment of fines, penalties and forfeits, interest and dividend income, proceeds from sale of capital assets and funds received from repayment of loans and advances to employees.

Proceeds from borrowings

Borrowings includes external and domestic loans received from development partners

d) Expenditure

Expenditure is classified according to major categories in line with Article 19 of Ministerial Order N°002/07 of 09/02/2007 relating to Financial Regulations. The main categories of expenditure includes compensation of employees, Use of Goods and Services, Capital expenditures, Transfers and subsidies, Loan and interest repayments, social benefits, Transfers to reporting entities and other expenses. A part from points of Modification which are mentioned clearly in the Ministerial Instructions, expenditure is recognized when payment is made.


9

e) Bank and Cash

Cash comprises cash on hand, demand deposits and cash equivalents. Demand deposits and cash equivalents comprise balances with banks and investments in short-term money market instruments.

f) Receivables and Advances

Receivables mainly relate to loans and advances which are recognized at the time of disbursement. Receivables also include amounts due to the budget agency as at the end of the reporting period.

g) Account payables

These mainly relate to invoices for goods and services which were outstanding on the date of the closure of the fiscal year. These are recognized as liabilities for that specific fiscal year. This also relate to loans and advances to the institution which are recognized as liabilities at the time of disbursement.


10

Foreign currencies Transactions denominated in foreign currencies are translated to the Rwandan Franc at the rate of exchange issued by the National bank of Rwanda (BNR) applicable for the dates of the transaction. At the balance sheet date, book balances denominated in foreign currencies are converted into Rwandan Francs at the exchange ruling on that date as issued by BNR. The associated exchange losses/gains are recorded as expenditure/ income in the books.

h) Accumulated Surplus or Deficit from previous years

These include cash book reconciled bank balances, petty cash balances, accounts receivables as well as accounts payable balances existing at the beginning of the year

i) Prior year Adjustments

Prior Year adjustments consist of different adjustments made to consolidated report of prior year.

7. Notes to the financial statements 1. Tax Revenue

During the 12months to 30th June 2015we received Tax Revenues as detailed below:

ID ACCOUNT Description Financial Year 2014/15 Financial Year 2013/14 12 Months to 30th June

2015 30th June 2014 .

Frw Frw

111

Taxes on Income, Profits or

Capital Gains 40,480,662 86,024,060

112 Taxes on Payroll and Workforce 0

113 Tax on Property Income 0

114 Taxes on goods and services 0

TOTAL 40,480,662 86,024,060


11

2. Fees, fines, penalties and licenses

ID ACCOUNT Description Financial Year 2014/15 Financial Year 2013/14 12months to 30th June 2015 30th June 2014 . Frw Frw

141 Property Income 24,804,859 16,594,672

142

Sales of goods and

services 439,623,625 473,593,673

143

Fines, penalties, and

forfeits 37,252,190 34,468,396

TOTAL 501,680,674 524,656,741

During the 12months to 30th June 2015, we received fees, fines and licences as detailed below:

3. Transfer from central treasury

ID ACCOUNT Description

Financial Year 2014/15

Financial Year

2013/14 12months to 30th June 2015 30th June 2014 . Frw Frw 134101 + Treasury Direct Payments

5,504,370,499 4,911,560,376

134201

134102 + Treasury Direct Cash Transfers 4,411,874,004 134202 5015683132 134103 + Treasury Indirect Cash

Transfers 0 134203

0

TOTAL 10,520,053,631 9,323,434,380

During the 12months to 30th June 2015, we received transfers from Central Treasury as detailed below:


12

4. Transfers from Government entities

During the 12months to 30th June 2015, we received transfers from government reporting agencies as

detailed below:

ID

ACCOUNT

Description


Financial

Year 2013/14


30th June

2014. Frw Frw

135101

RWANDA REVENUE AUTHORITY 58,041,250.00 26,333,970

NATIONAL COMMISSION FOR CHILDREN 28,301,222.00 52,934,973

MINAGRI 115,673,916.00 0

/PROJECT FOR RURAL INCOME THROUGH EXPORTS (PRICE) 800,000.00

787000

RWANDA DEVELOPMENT BOARD (RDB) 26,770,461.00 27,209,875

RWANDA EDUCATION BOARD 217,655,049.00 0

RWANDA BIO-MEDICAL CENTER(RBC) 0 835,000

ROAD MAINTENANCE FUND 35,125,151.00 20,071,515

MYICT -

2,371,120

RWANDA LOCAL DEVELOPMENT SUPPORT FUND (RLDSF) 1,018,827,188.00

1,759,225,655

JADF - NDIS -

598,907

AFFORESTATION SUPPORT PROGRAM (PAREF) 99,100,150.00

0

NATIONAL DOMESTIC BIOGAS PROGRAMME

-

15,000,000

Rwanda Environment And Climat Change Fund ( FONERWA) 171266250

0

1,771,560,637 1,905,368,015

The amounts above have been reconciled with the sending Government entity


13

.5.Grants

During the 12months to 30th June 2015we received funds from one donor as detailed in the table below:

ID Name of Donor DATES Financial Year 2014/15

Financial Year

2013/14 12months to 30th June 2015

Frw Frw

131 Grants Received from

Bilateral Donors (Foreign

Governments)

- -

132 Grants Received from

Multilateral Donors

(International

Organisations)

-

PEPP 3/4/2015

3,360,000

PEPP 11/12/2014

3,360,000

PSGL (PROGRAMME

SANTE GRAND LAC

11/21/2014

105,167,149

PSGL (PROGRAMME

SANTE GRAND LAC

4/16/2015

27,188,061

PSGL (PROGRAMME

SANTE GRAND LAC

5/15/2015

11,781,454

133

Grants Received from Local Individuals and organisations

RALGA 3/11/2015

25,742,630

11/11/2014

5,327,640

11/1/2014

1,111,500

Amounts refunded to

RALGA

1/13/2015

(99,635)

RALGA 1/13/2015

1,111,000

Total

184,049,799

40,057,409


14

6. Capital receipts

During the 12months to 30th June 2015we received capital receipts as detailed in the table below:

ID

ACCOUNT

Description Financial

Year2014-

2015

Financial

Year 2013/14

12months

to 30th

June 2015

30th June

2014 .

Frw Frw 151 Disposal of tangible fixed assets 0 - 152 Sale of Inventories 0 - 153 Sale of Valuables 0 0 154 Sale of Non Produced Assets 0 - 155 Sale of Financial Assets – Domestic - - 156 Sale of Financial Assets - Foreign - -

TOTAL 0 0

8. Proceeds from borrowings

During the 12months to 30th June 2015we received loans as detailed in the table below:

ID ACCOUNT Name of Lender Date received Amount in foreign currency

161 Loan Borrowing - Domestic

Insert name of lender - -

162 Loan Borrowing - Foreign



Total 0 0


15

9. Other revenue

During the 12months to 30th June 2015, we received funds from various other sources as detailed in the

table below:

ID

ACCOUNT

Description Financial Year2014-

2015 Financial Year

2013/14


30th June 2014 .

Frw Frw

144 Voluntary transfers other than grants 0 3,360,000

145 Miscellaneous and Unidentified Revenue -

TOTAL 0 3,360,000

10. Compensation of employees

During the 12months to 30th June 2015, we incurred compensation to employee costs as detailed in the

table below:

ID ACCOUNT Description Financial Year 2014/15



30th June 2014.

Frw Frw

211 Salaries in cash 4,346,278,175 4,216,835,854

212 Salaries in kind 0

213 Social contribution 0

214 Salaries arrears 0

2633 Transfer for salaries 1,296,902,538 1,322,323,785

2634 Transfers for social

contributions 0 0

TOTAL 5,643,180,713 5,539,159,639


16

11. Use of Goods and Service

During the 12months to 30th June 2015, we consumed of goods and services as detailed in the table

below:

ID ACCOUNT Description Financial Year 2014/15 Financial Year 2013/14

12months to 30th June 2015 Month to 30th June 2014.

Frw Frw

221 General Services 333,458,891 365,796,066

222 Professional, Research

services 268,592,131 230,917,671 223 Transport and travel 417,901,270 472,394,467 224 Maintenance, Repairs and

Spare Parts 26,442,232 39,290,503 225 Tools and Small

Equipments 0 0 226 Training Costs 352,000 53,732,791 227 Supplies and services 23,742,345 50,313,281 228 Arrears 0 16,182,200 229 Other Use of Goods&

Services 4,265,100 1,219,500 0

TOTAL 1,074,753,969 1,229,846,479

12. Transfers to reporting entities

During the 12months to 30th June 2015, we transferred funds to reporting budget agencies as shown

below:

ID ACCOUNT Description Financial Year2014-2015 Financial Year 2013/14

12 Months to 30th June 2015 Month to 12months to 30th

June 2014

Frw Frw

264101

Transfers to Central

government entities

NCC( National

commission for

chirdren) 0 0

NATIONAL POLICE 0 13,446,520

264102 Transfers to Districts 0 -

District ABC 0 -

District XYZ 0 -

0 -

264201

Transfers to

Independent

development projects 0 -

TOTAL 0 13,446,520


17

We have confirmed that the beneficiary institutions have received the funds and have recorded these

as inter-entity receipts.

13. Grants and other transfer payments

During the 12months to 30th June 2015, we transferred the following amounts in form of Grants and

Other transfer payments.

12 (a) Grants

ID

ACCOUNT

Description Financial Year

2013/14 Financial Year

2013/14 Month to 12months

to 30th June 2015 Month to 12months

to 30th June 2014 Frw Frw

261 Grants to Foreign Governments (insert name) - -

(insert name) - -

262 Grants to International Organizations (insert name) - -

(insert name) - -

TOTAL - -

12 (b) Subsidies

ID

ACCOUNT

Description Financial Year2014-2015 Financial Year 2013/14

12months to 30th June 2015 Month to 12months to

30th June 2014 Frw Frw

251 Subsidies to Public Corporations

Institution XYZ - -

252 Subsidies to Private Enterprises (insert name) - -

(insert name) - -

TOTAL - -


18

12 (c) Other transfer Payments.

ID ACCOUNT Description Financial Year 2014/15 Financial Year 2013/14

30th June 2015 30th June 2014.

Frw Frw

283 Grants to Local

Individuals and

Organizations (e.g

Imbuto foundation)

0 0

284101 Transfers to District

Schools 718,093,716 689,643,438

284102 District Hospitals 36,000,000 36,000,000

284103 Political parties 0 0

284106 Teachers Sacco 0 0

284107 Sectors 560,824,129 821,802,576

284108 Credit Saving Scheme –

CSS 0 0

284109 Pharmacy 0 0

284110 Mutual Fund 38384278 0

284199 Other transfer to non

reporting government

entities

391,363,193 22,359,656

TOTAL 1,744,665,316 1,569,805,670

13 Social assistance.

During the 12months to 30th June 2015, we incurred social assistance amounting to:





30th June 2014.

Frw Frw

272 Social Assistance Benefits 835,906,692 389,226,999

273 Employer Social Benefits

274 Arrears on payment of social benefits

TOTAL 835,906,692 389,226,999


19

14 Finance Cost

Finance cost is represented by interest incurred on Public Loans. During the 4 months to 12months to 30th

June 2015we incurred interest on loans amounting to:

ID

ACCOUNT

Description Financial Year2014-2015 Financial Year 2013/14

12 Months to 30th June 2015 Month to 12months to 30th

June 2014

Frw Frw

2411 Interest on domestic debt - -

2412 Interest on foreign debt - -

TOTAL - -

15 Other expenses

During the 12months to 30th June 2015, we incurred various other expenditures as detailed in the table

below:



Month to 30 June 2013 Month to 30 June 2012

Frw Frw

281 Membership dues and subscriptions 325,000,000 25,000,000

282 Scholarships and other education benefits 0

285 Miscellaneous 11,098,378 18,496,287

286 Arrears on other expenditures

TOTAL 336,098,378 43,496,287


20

16 Capital Expenditures

During the 12months to 30th June 2015, we incurred capital expenditure as detailed in the table below:

ID ACCOUNT Description Financial Year2014-2015 Financial Year

2013/14 6 months to 31st December 2014 30th June 2014 .

Frw Frw 231 Acquisition of tangible

fixed assets 2,738,113,752

2,550,329,564

232 Inventories 0 0 233 Valuables 0 0 234 Non Produced Assets 320,715,818 180,842,248

235 Investment in Financial

Assets – Domestic 0 0 236 Investment in Financial

Assets – Foreign 0 0 237 Arrears on acquisition of

fixed assets 0 0 TOTAL 3,058,829,570 2,731,171,812

17 Loan repayments

During the 12months to 30th June 2015, we paid loans principal amounts as follows:

ID

ACCOUNT

Description Financial Year2014-

2015 Financial Year

2013/14


Month to

12months to 30th

June 2014 Frw Frw

2911 Repayment of principal – Domestic debt - -

2921 Repayment of principal – Foreign debt - -

TOTAL - -


21

18 Cash at bank

The bank amounts shown in the table below have been reconciled to the bank statements as at 12months to

30th June 2015

ID

ACCOUNT

Bank name Account No. Account

currency

Balance as at

Month to

12months to

30th June 2015

Balance

as at

Month to

12months

to 30th

June 2014

Frw Frw

Local bank

accounts

311302 DISTRICT DE

NYAMASHEKE/CDLS

1210503 RWF 796,163 1,351,663

311304 AKARERE KA

NYAMASHEKE/DEMP/MINITERE

1210501 RWF 0

988,372

311308 BUREAU COOPERATION SUISSE 1210818 RWF 0 0

311310 DISTRICT DE NYAMASHEKE

UNICEF

1210800 RWF 13,110

9,267,998

311313 DISTRICT DE NYAMASHEKE 1210490 RWF 954,632 53,110

311314 AKARERE KA

NYAMASHEKE/CDF-PROJECT 1210491 RWF 147,624,365

15,731,739

311320 SANTE DE LA REPRODUCTION 1210496 RWF 15,773,799 637,985,567

311327 COMPTE DE RECETTES/KAGANO 496286505911 RWF 378,835,208 248

311339 SSF/HIV/NYAMASHEKE DISTRICT 1210992 RWF 6,047,379 16,515,347

311340 paref 1000026057 RWF 11,568,976 6,355,540

311341 NYAMASHEKE DISTRICT/IPERGP 171263250 FRW 171,263,250

Foreign

banks

Total 732,876,882 688,249,584


22

19 Cash in hand.

The petty cash balance amounts as at 12months to 30th June 2015shown in the table below has been

reviewed by the Chief Budget Manager and a certificate included as an appendix to this report.

ID ACCOUNT DESCRIPTION Financial Year2014-2015 Financial Year2013-2014

As at 12months to 30th June

2015

30th June 2014.

Frw Frw 311101 Petty Cash - -

Total - -

20 Accounts receivables

The following were the accounts receivables as 12months to 30th June 2015

ID

ACCOUNT

Debtor’s name Balance as at

Month to

12months to

30th June 2015

Financial Year

2013/14

Frw As at 30th June

2014

Frw

3121 +

3221 Account receivables – third parties

312101 Receivables Control Accounts

Kasa Company 83,350 374,100

CUSTOMERS/MUKESHIMANA CELESTIN 2,547,700 241,750

Agruni ltd 628,200

Harerimana Alphred 15,003,534 15,003,534

Hanyurwimfura Gilbert 13,842,700 13,842,700

NSHOGOZA Evariste 1,000,000 1,000,000

MANIRARUTA FREDERIC 405,075 405,075

Sub/ total 32,882,359 31,495,359 3124 +

3224

Intra-Government Debtors (Government reporting

entities ) 0 0

3125 +

3225

Receivable from Public Enterprises 0 0


23

ID

ACCOUNT

Debtor’s name Balance as at

Month to

12months to

30th June 2015

Financial Year

2013/14

Frw As at 30th June

2014

Frw

312601/02

+

322601/02

National Scholarship Scheme Loans

0 0 Total 32,882,359 31,495,359

21 Account payables.

Following were the accounts payables as at12months to 30th June 2015:

ID ACCOUNT Creditor’s name Balance as at Month to 12 Months to 30th June 2015


Month to 30th June 2014

Frw Frw 412101/76205 AP/BENETEC IT SOLUTION LTD 0 (863,958)

412101/76805 AP/ISHARA SUNNY BEACH HOTEL (3,000,449) 0

412101/6885 AP/RWANDA BROADCASTING AGENCY

(130,000) 0

412101/907 AP/OTHER PAYABLES (14,157,110) (90,063,404)

412101/2210 AP/RAMA PAYABLE 0 (486,422)

412101/12165 AP/BETRA CONSTRUCTION (36,070,370) 0

412101/41385 AP/TWAYIGIRA ELIAS (1,087,140) 0

412101/72765 AP/AGRUNI LTD 0 (2,203,520)

412101/567 AP/TPR PAYABLE 0 (13,402)

412101/709 AP/CSR PAYABLE 0 4,691

412101/128433

AP/RWANDA AGRICULTURE BOARD ( RAB)

0 (1,797,460)

412101/150947

AP/URUGO RUHIRE LTD (4,258,135) 0


24




Frw Frw 412101/152840

AP/KUNDA AKAZI LTD 0 (311,371)

412101/152906

AP/E.B.M. MULTISERVICES LTD 0 (13,434,951)

412101/153017

AP/IMCE LTD 0 (1,644,068)

412101/153897

AP/KASA COMPANY LTD (2,617,058) (1,345,633)

412101/195571

AP/FRANK NTAKIRUTIMANA (1,448,930) 0

412101/195657

AP/YVONNE MUKANKUNDIYE (24,638) 0

412402 WHT PAYABLE (3,203,425) (7,948,603)

412101/20085 AP/SOCIETE LA PROVIDENCE LTD 0 (14,812,009)

412101/30365 AP/NIYIBIZI PLACIDE 0 (320,593)

412101/67146 (SOCODIF) LTD 0 (121,822,783)

412101/98507 AP/ENTREPRISE DE CONSTRUCTION COMMERCE ET ENVIRONNEMENT

0 (230,249)

412101/118058

AP/MUKESHIMANA CELESTIN 0 (2,864,449)

412101/122261

AP/DELTA PETROLEUM SARL (3,951,516) 0

412101/123016

AP/ECONOMAT GENERAL DE CYANGUGU

0 (57,542)

412101/123135

AP/E.M.L.R. HOPITAL DE KIBOGORA 0 (73,720)

412101/155245

AP/V.CO LTD 0 (1,233,050)

412101/191438

AP/AGEOH COMPANY LTD (2,541,497) 0

412101/195638

AP/INVENTION BUSINESS AND CONSTRUCTION LTD

(3,194,705) 0

412101/21005 AP/POWER CONSTRUCTION COMPANY (PCC)

(15,309,486) 0

412101/25145 AP/UWANKWERA JUDITH 0 (44,946)

412101/126470

AP/RADIO ISANGANO 0 (503,085)

412101/146641

AP/ATRANTISCO LTD (69,300) 0

412101/187547

AP/ENVIRONMENTAL PROTECTION AGENCY (EPA

0 (1,998,421)


25




Frw Frw 412105 RETURNED PAYMENTS (8,465,283) (35,982,749)

412403 DEFAULTING PENALTIES 0 (16,167,033)

412101/20205 AP/RWANDA BROADCASTING AGENCY

0 (94,400)

412101/20225 AP/MTN RWANDACELL (4,249,914) 0

412101/30905 AP/UPCE CONSULT/NDAYISENGA JEAN PIERRE

(3,321,017) 0

412101/40485 AP/BAGARAGAZA JEAN BAPTISTE 0 (77,600)

412101/52225 AP/SIBOMANA EVARISTE/BETHOS 0 (6,910,754)

412101/7365 AP/IMPRIMERIE PAPETERIE NOUVELLE

(381,356) 0

412101/1195 AP/BAMU LTD (516,788) (4,920,645)

412101/27766 AP/MAJYAMBERE VENUSTE 0 (72,362)

412101/34465 AP/MAGANEM (234,312) 0

412101/59285 AP/PROVINCE DE L,OUEST 0 (1,338,600)

412101/8065 AP/RWANDA TOURISM AND TRAVEL AGENCY

(60,140) (20,145,930)

412101/87783 AP/DELTA LTD 0 (1,700,000)

412101/154954

AP/MOTEL RUBAVU LTD (11,780) 0

412101/187490

AP/AZIMUTH LIMITED 0 (1,221,853)

412107 TRANSIT FUNDS CONTROL ACCOUNT

(1,545,055) (418,085)

412101/58225 AP/NEW SUPPLY AND CONSTRUCTION COMPANY (N.S.CO) LTD

(2,799,022) (6,581,224)

412101/76245 AP/CENTRE DIOCESAIN DE PASTORALE INCUTI

0 (657,627)

412101/89082 AP/BROAD BAND SYSTEMS CORPORATION LTD

(270,000) (360,000)

412101/127396

AP/NYUNGWE TOP VIEW HILL HOTEL LTD

(162,500) 0

412101/191152

AP/SHOP CLEANING COMPANY LTD (546,006) 0

412101/192676

AP/STUDIO LA LIONNE LTD (657,627) 0

412101/193198

AP/CORNERSTONE ENGINEERING LTD

(659,272) 0


26




Frw Frw 412101/40547 AP/GATETE FRANCOIS 0 (14,949,876)

412101/14644 AP/NET SALARY PAYABLE 0 (300,959)

412101/1191 AP/COPRECOMHA 0 (654,750)

412101/195977

AP/ANTOINE NTAGANZWA (3,007,441) 0

412401 VAT PAYABLE (INPUT VAT) (15,291,745) (37,099,742)

2061418 -133,243,017 -413,723,137

22 Accumulated surplus (deficit) from previous year.

These include cash book reconciled bank balances, petty cash balances, accounts payables balances as well

as accounts receivables balances existing at the beginning of the year.


Closing balances submitted for consolidation

Closing balances submitted after adjustements

Frw Frw

511101 Cash 0 0

511101 Bank 688,244,584 688,249,584

511102 Accounts receivable 2649050 31495359

511103 Accounts payables -415426822 -413723137

511103 Accounts payables 275,466,812 306,021,806 23 Prior Year Adjustments

The following is the prior year adjustments

ID ACCOUNT

Description Financial Year 2013/14 Financial Year 2013/14

12 Months to 30th June 2015 As at 30th June 2014

Frw Frw

512101 Cash and bank 1,167,090 -40,111,658

512102 Accounts Receivable 0

-1,102,107

512103 Accounts Payable 936,563 -5,426,350

TOTAL 2,103,653 -46,640,115


27

Note 1: Adjustments on cash and bank balances

Description Frw

Assistance to Orphans- ( refund from previous year ) 45,000

OPPENING BALANCE ON 1ST August 2014 for new account -1,000

OPPENING BALANCE ON 1ST August 2014 for new account -1,000

ASSISTANCE TO ORPHANS(refund from previous year) 180,000

TRANSPORTATION COST FOR SECTORS (long unpresented cheque ) 280,000

TRANSPORTATION COST FOR SECTORS long unpresented cheque from previous

year 440,000

MISSION FEES SAFARI NGIRABATWARE (long unpresented cheque from

8,000 prevous year)

MBANJINEZA JONATHAN( long outstanding cheque

216,090 from previous year)

Total 1,167,090 Note 2: Adjustments on accounts receivables

Adjustments made on accounts receivables are explained as below

Description Frw

write off of debt of nzacahinyeretse by njyanama 0

write off of debt by ndahayo eliezel 0

write off of debt of nzirorara aloys by njyanama 0

0

Note 3: Adjustments on accounts payables

Adjustments made on accounts payables are explained as below.

Description Frw

reduced payable Amount to be paid to G.S Nyakanyinya 531,457

Correcting PREVIOUS PAYABLES THAT WAS WRONGLY RECORDED 85,000

Correcting amount tha was previously recorded in wrong Account -120,000

Adjustement for correcting other payables account -56,753

Adjusting for correcting error -4,451

CORRECTING PREVIOUS YEAR AMOUNT THAT WAS RECORDED IN

WRONG ACCOUNT 259,560

TAXES DE MARCHES 241,750

TOTAL 936,563


28

7. Important disclosures

7.1 Statement of contingent liabilities.

The following are the contingent liabilities that currently exist as at 12months to 30th June 2015.


Category Brief Description As at 12months to 30th

June 2015 As at 30th June

2014 Frw Frw Bank guarantees - - -

Pending legal proceedings - - -

Total contingent liability - - -

7.2 Statement of investments

The following are the investments that that currently exist as at 12months to 30th June 2015These have already

been expensed at the year of acquisition and are reflected here for disclosure purposes. These are disclosed at cost.

Number of Units

and cost per unit Financial Year

2013/14

Category Brief

Description As at 12months

to 30th June

2015


Frw As at 30th June 2014

Investment in Shares - - - -

Investment in Bonds - - - -

Other Investment - - - -

Total investments - - -


29

7.3 Undrawn loan and grant balances

Below is a disclosure of the balances of undrawn loans and balances from development partners that currently

exist as at 12months to 30th June 2015. The drawn balances have already been included as income during the

current and previous periods.

Source of

funds

Donor

Commitment-

Amount

received

(drawn) to

date –

( 12months to

30th June

2015)

Amount

received

(drawn) to date

–

( 12months to

30th June

2015)

Undrawn

balance to

date

( 12months to

30th June

2015)

Undrawn

balance to date

( 12months to

30th June 2015)

(in respective

currency)

(in respective

currency)

(in Frw) (in respective

currency)

(in Frw)

(A) (B) (A)-(B)

(i) Gra

nt

- - - - -

(ii) Loan - - - - -

Total - - - - -


30

7.4 Disclosure on subsidiary entities financial results

During the year, the following are the financial results of the subsidiary entities within the district.

subsidiary

entity

Opening

Balance

Transfer

from

Govern

ment

Agencies

Other

revenue

Expenses

Fund

balance

at the

end of

the

period

Bank

balance

s

Cash

balance

Account

s

Receiva

bles

Account

s

Payable

s

Fund

balance

Frw Frw Frw Frw Frw Frw Frw Frw Frw Frw

District pharmacy

2427716

24 755810

4243379

36

35333691

1

314528

459

146697

599 0

2465933

32

7876247

2

314528

459

Mutual Fund 0 0

Nyamasheke

District Mutual Fund

34618869

344896479

181466023

990011280

-

429029

909

17754762 0 0

446784671

-

429029

909

Sub / total 0 0

Sectors 0 0

Bushenge Sector

-1011083

1 9977673

4 4651000 94591391 -274488

6163612 0 0 6438100 -274488

KIRIMBI SECTOR 5282698

23501227 1309485 27890484

220292

6

6825193 550 0 4622817

220292

6

RUHARAMBUGA Sector 4179530

37609700 4722000 43118728

339250

2

3392502 0 4722000 4722000

339250

2

Rangiro sector 511936 36166003

505000 38956683 -

177374

4

5162576

0 0 6936320 -

177374

4

KARAMBI SECTOR

-2839554

44964407 300000 35925268

649958

5

11541535 0 0 5041950

649958

5

NYABITEKE

RI Sector 5124248 52944482 3954694 60303473

171995

1

171995

1 0 0 0 171995

1

CYATO 4686311 31171058 5795500 41720113 -67244

647972

9 27 0 6547000 -67244

KANJONGO

Sector

-

2001868 79544004 1310500 87247047

-

839441

1

127445

39 0 5000

2114395

0

-

839441

1

KARENGERA Sector

16912066

76557438

11050900 82339309

221810

95

22181095 0

11050900

11050900

221810

95

Sector Macuba 3837088 5387649

9 4185840 63378680

-

147925

3

6181853 0 0 7661106

-

147925

3

BUSHEKERI

Sector

611 39575358 497900 37374255 269961

4

269961

4

0 0 0 269961

4

SHANGI

Sector

4969183

1 40325316 3450887 89858659 360937

5

360937

5 0

1105850

0

1105850

0 360937

5

KAGANO 102864

59

113660475 4878000

92883591

359413

43

41488643 0 0 5547300

359413

43

MAHEMBE

Sector

1,721,71

2

27,815,62

1 0

24,249,76

0 528757

3

5,287,3

69 204

7,949,05

0

7,949,05

0 528757

3

Gihombo Sector

10132021

39221649 600000 47080582

287308

8

2873088 0 5992050 5992050

287308

8

Sub / total

9741425

8

79670997

1

4721170

6

86691802

3

744179

12

138350

674 781

4077750

0

1047110

43

744179

12

Secondary

Schools 0 0

GS Bushenge -420792 7528229 754800 6292783 156945

4

2651342 60 0 1081948

156945

4

GS Kiziba 627106 1002924

0 0 9108563 154778

3

1560748 35 0 13000

154778

3


31

subsidiary

entity

Opening

Balance

Transfer

from

Govern

ment

Agencies

Other

revenue

Expenses

Fund

balance

at the

end of

the

period

Bank

balance

s

Cash

balance

Account

s

Receiva

bles

Account

s

Payable

s

Fund

balance

GS Remera 1810992 4649754 1360500 6447974 137327

2

1896572 0 0 523300

137327

2

GS UMUCYO KARENGERA

-2773837

34212200

130832801

170659223

-

838805

9

2441091 0

10829150

-

838805

9

GS KARENGERA GITWA 641447 5954760

10465131 14644495

241684

3

2835043 0 0 418200

241684

3

GS KIRIMBI 544749 2896056 15000 3339347 116458 426173 0 0 309715 116458

GS KABURIRO 750673 4346748 0 4464312 633109 987749 0 0 354640 633109

G.S BIGUTU 326723 3669192 358800 3823055 531660

1124576 1958 0 594874 531660

G.S KAMONYI -

1686800 7985787 2528323 8867145 -39835

3050650 0 223000 3313485 -39835

G.S RWABIDEGE 2280434 8532108 3892149 10377650

432704

1

4126578 463 200000 0

432704

1

EAV NTENDEZI 8629828 2598648

6 1753228

21 15937843

4 505607

01

22450715 3000

29246725 1139739

505607

01

ES R 5742240 7401000 946611 12183036 190681

5

2289331

6459 0 388975 190681

5

G.S Mpabe 800779 4725478 74100 6131876 -531519 500616 2070 0 1034205 -531519

G.S Gahisi 11439 3241566 39450 3998088 -705633

242367 0 0 948000 -705633

G.S Banda 1474153 6765789 1282750 8903654

619038

2843988

0 0 2224950

619038

GS RUGANO 1844066 2315583

1 2306695 25107022 219957

0

3590690 0 309160 1700280

219957

0

GS CYIYA 584384 4691382 0 6254667 -978901 792098 1396 0 1772395 -978901

GS KARAMBI -

1766351 9622905 3779250 12223972 -588168

3372533 0 0 3960701 -588168

C O M 2959240

1 6179990 7248955

1 84650545 236113

97

23611397 0 0 0

236113

97

BUHOKORO

Secondary School 952100 12311381 13000 9650318

362616

3

3626163 0 0 0

362616

3

BUNYENGA

Secondary

School 1172949 5951439 391823 8107436 -591225

167203

1 0 0 2263256 -591225

G.S KANJONGO -353854 1055487

6 0 9810040 390982

1207936 676 26670 844300 390982

G.S.MUTUNTU -705840 4551942 0 3732300 113802 620356 1306 0 507860 113802

G.S.YOVE -

1369701 5082712 2297797 5913710 97098

2200238 230 0 2103370 97098

G.S RUHERU

A 66733 7737689 865524 5905284 276466

2

276466

2 0 0 0 276466

2

G.S MURAZA 0 4287276 371200 4195525 462951

140647

8 0 0 943527 462951

E.S TYAZO 201030 19546626 7175206

5 86105546 539417

5

6005111 0 1541720 2152656

539417

5

G.S.F.A

KIBOGORA 2044445 30906605

1105590

83

14128287

3 222726

0

488827

5 0 6815080 9476095 222726

0

G.Sst Paul TYAZO 16397 14661736 1848294 19629953

-

310352

6 745792 0 153147 4002465

-

310352

6


32

subsidiary

entity

Opening

Balance

Transfer

from

Govern

ment

Agencies

Other

revenue

Expenses

Fund

balance

at the

end of

the

period

Bank

balance

s

Cash

balance

Account

s

Receiva

bles

Account

s

Payable

s

Fund

balance

G.S Nyarusange 1420959 6801234 1806425 7756198

227242

0

3119050 0 0 846630

227242

0

G.S Gashashi 1245912 5626476 217100 6417914 671574

1625838 13961 0 968225 671574

GS MURAMBA -398251 4318232 31000 3887737 63244

1330854 0 31000 1298610 63244

GS CYAVUMU -

1345783 5137938 93000 4131927 -246772 367228 0 0 614000 -246772

G.S Nyanza

2856463 1323451

0

1704885

13482546 431331

2

4313312 0

0

0 431331

2

G.S Gisakura

1411693 2691879

4 774746 13741029 153642

04

15364204

0 0

0 153642

04

GAFUNZO

Secondary Schools

-

10842834 19366664

62808052 73667338

-

233545

6

5204911 0 0 7540367

-

233545

6

St François

Secondary

Schools

-

1213045

3 27353296

8286972

9 97323064 769508

660259

4 2500 0 5835586 769508

MPISHYI Secondary

Schools 981735 15285327 3000 16324249 -54187 750713 0 0 804900 -54187

NYAMUGARI

Secondary Schools 302234 6883671 0 7291600 -105695

1265445 0 0 1371140 -105695

St J.B

SHANGI

Secondary Schools -108107 9962980 1147759 8934109

206852

3

3898303 0 0 1829780

206852

3

GS St Joseph NYAMASHEKE 125754

29888916

73827670

102217654

162468

6

5171751 0 4896395 8443460

162468

6

GS St DE BOSCO SHARA 1734145 7321428 160800 8404755 811618 792618 19000 0 0 811618

GS GITWA- B 271492 4140720 18000 3920365 509847 509847 0 0 0 509847

GS Ste FAMILLE NYAMASHEKE

28954075

22391612

151422075

180355878

224118

84

22402223 9661 0 0

224118

84

GS St NICOLAS NYAMASHEKE A 1332282

14154775 1902559 12647553

474206

3

4742063 0 0 0

474206

3

G.S MAKOKO 936056 4597396 120260 4970909 682803 682803 0 0 0 682803

G. S MUKOMA -387662 6124665 0 4120550 161645

3

1616453 0 0 0

161645

3

G.S Nyagatare 644,465 3,181,734 0 3,184,215 641984

1,012,109 0 0 370,125 641984

G.S Mugonero

1,168,92

8 5,408,208 329,800 5,447,575

145936

1

1,458,6

23 8 92,000 91,270

145936

1

G.S Fumba 132,729 8,586,001 0 6,008,940 270979

0

2,709,7

90 0 0 0 270979

0

G.S Nyagatare 644,465 3,181,734 0 3,184,215 641984

1,012,109 0 0 370,125 641984

G.S MBUGA -690061 7073433 742430 8517983

-

139218

1

2119612 0 0 3511793

-

139218

1

G.S Nyakanyinya 1019750 6298807 175980 5325370

216916

7

2169167 149200 0 149200

216916

7

G.S Gitsimbwe 736381 5129442 0 4507349 135847

4

1771094 0 412620

135847

4


33

subsidiary

entity

Opening

Balance

Transfer

from

Govern

ment

Agencies

Other

revenue

Expenses

Fund

balance

at the

end of

the

period

Bank

balance

s

Cash

balance

Account

s

Receiva

bles

Account

s

Payable

s

Fund

balance

Gihombo P.School 730008 2070900 0 2086231 714677 744677 0 0 30000 714677

Sub/total

7178426

8

56760567

6

9747027

88

14590460

79

155046

653

198688

690 211983

4353489

7

8738891

7

155046

653

Primary

Schools 0 0

EP Gashirabwoba -207548 2313036 0 2079290 26198 26198 0 0 0 26198

EP Gitwa -

1173088 4322145 331000 2404436 107562

1

1075621 0 0 0

107562

1

EP Mwito 448557 4005864 126515 3848569 732367 732367 0 0 0 732367

EP Nyarutovu 485512 2055162

3 350175 20926267 461043 111043 0 350000 0 461043

CYIMPINDU P SCHOOL 262843 3495042 0 3012556 745329 745329 0 0 0 745329

KAGUNGA P SCHOOL -54367 2285424 0 2168116 62941 62941 0 0 0 62941

NYAMURE P SCHOOL 240749

12434734 0 11832051 843432 843432 0 0 0 843432

NYABINAGA P SCHOOL 1044272 6282084 45000 6407574 963782 963782 0 0 0 963782

CYANGABO P SCHOOL 1080464 3266712 0 3484457 862719 862719 0 0 0 862719

GACUMBI P SCHOOL 17686 2310912 0 2267613 60985 60985 0 0 0 60985

NDUBA P SCHOOL 223516 960048 0 1050576 132988 180348 0 0 47360 132988

MUSHUNGO P SCHOOL -264222 1003590 0 786764 -47396 92104 0 0 139500 -47396

E.P BUMAZI -14087 1970576 129500 1979901 106088 758678 30 25000 677620 106088

E.P NTENDEZI 416757 3355920 0 3036805 735872

1289644 98 0 553870 735872

E.P RUSAMBU -711340 2076210 0 1708433 -343563 336717 0 0 680280 -343563

E.P RUHARAMBUGA 213747

10236744 61500 9035355

147663

6

2124316 340 0 648020

147663

6

E.P GIHINGA -257047 2524374 0 2243150 24177 561023 0 0 536846 24177

E.P Gasanane 18445 20275196

0 21089375

-795734

499336 15515 0 1310585

-795734

E.P Kamatsira 68168 1244664 535350 1841382 6800

5413 1387 620200 620200 6800

E.P Rangiro 15659 4871628 0 3475274 141201

3

1815387

10338 0 413712 141201

3

E.P Bigeyo 410322 1329624 0 2178545 -438599

16751 0 0 455350 -438599

E. P MURAMBI 5184 9564498 50000 9596830 22852

512942 0 50000 540090 22852

E.P GASEBEYA 72806 1102356 0 2144766 -969604 60562 0 0 1030166 -969604

E P MWEYA 9754 9615474 142000 8519302 124792

6

1960051 0 0 712125

124792

6

E P RUDAGA 339407 4067460 0 4702218 -295351 278069 0 0 573420 -295351

E P KAGEYO -

1217553 3302820 0 3253804

-

116853

7 36119 0 0 1204656

-

116853

7


34

subsidiary

entity

Opening

Balance

Transfer

from

Govern

ment

Agencies

Other

revenue

Expenses

Fund

balance

at the

end of

the

period

Bank

balance

s

Cash

balance

Account

s

Receiva

bles

Account

s

Payable

s

Fund

balance

EP NGANGE -

1147166 3681954 70000 3448455 -843667 43455 0 0 887122 -843667

EP RUGABE 772077 2939616 0 3717291 -5598 177082 0 0 182680 -5598

GAFUBA

Primary School 5060 2509506 60500 2567838 7228 7228 0 0 0 7228

BUNYANGURUBE

Primary School 102265 4099320 0 4185193 16392 16392 0 0 0 16392

NYABITEKE

RI Primary Schools 5459 1428390 120500 1468435 85914 85914 0 0 0 85914

CYAMUTI

Primary School 15447 2296044 10000 2181985 139506 139506 0 0 0 139506

E.P

Nyamirundi 23950 12576322 146105 12741375 5002 5002 0 0 0 5002

RUHAMAGARIRO Primary

School 154738 2852532 5125 2773830 238565 238565 0 0 0 238565

BUCUMBA

Primary School 114711 4115268 43100 4090488 182591 182591 0 0 0 182591

E.P BWANAMA -206983 2173914 4050000 6100695 -83764 14309 7 0 98080 -83764

E.P CYATO 971276 2958732 0 3160901 769107 772693 0 0 3586 769107

E.P MUNINI 141298 4318488 6000 4448454 17332 40392 22940 0 46000 17332

E.P NTSINDUKA 89439 9715130

23000000 34138575

-

133400

6

8118534 230 1000000

10452770

-

133400

6

E.P RUHENGERI -314864

16171661 200000 15753655 303142 634057 0 0 330915 303142

E.P RWUMBA 1242382 3999492 0 4280130 961744 961676 68 0 0 961744

E.P

KIBOGORA 1840449 7253364 1009400 8849163 125405

0

179534

0 1500 0 542790 125405

0

E.P GITAMBI 614788 2310912 1000 2736965 189735 189735 0 0 0 189735

E.P GITONGO 2105767 5891976 804609 6912554 188979

8

1889798 0 0 0

188979

8

E.P RUHERU

B 674390 2752704 0 3346679 80415 748235 0 0 667820 80415

E.P

NYAGISASA 33958 21058310 0 18896910 219535

8

224878

8 0 0 53430 219535

8

E.P KAMABUYE 407034 1567512 0 1747770 226776 226776 0 0 0 226776

E.P KORWE 553327 2112318 0 2532825 132820 132820 0 0 0 132820

E.P KIVOGA 503794 1920096 0 2288660 135230 135230 0 0 0 135230

E.P GATEBE 206686 2142054 0 2240425 108315 108315 0 0 0 108315

E.P

NYARUBURA 436582 1539900 0 1568360 408122 408122 0 0 0 408122

Rwintare P.S 549568 2205774 0 2528092 227250 224572 2678 0 0 227250

Nyanunda P.S 535946 2010366 0 1932288 614024 734524 0 0 120500 614024

Mwezi P.S 1568150 5198400 71165 3771185 306653

0

3066530 0 0 0

306653

0


35

subsidiary

entity

Opening

Balance

Transfer

from

Govern

ment

Agencies

Other

revenue

Expenses

Fund

balance

at the

end of

the

period

Bank

balance

s

Cash

balance

Account

s

Receiva

bles

Account

s

Payable

s

Fund

balance

Mpinga P.S 343594 1196874 10000 1222630 327838 326231 1607 0 0 327838

Ruramba P.S 11592 1601496 29850 1802820 -159882 165748 0 0 325630 -159882

Kanyinya P.S 897720 2583865

8 0 25734470 100190

8

1363643 0 0 361735

100190

8

Rubona P.S 758043 2965104 0 3054531 668616 668616 0 0 0 668616

EP Buhoro Meth 64597 1772478 0 1855061 -17986 300514 0 0 318500 -17986

EP MUTONGO -82670 1362698 70000 1861070 -511042 39948 0 0 550990 -511042

EP BUHORO ADV -221268 1949832 12000 1967048 -226484 40711 0 0 267195 -226484

EP HANIKA 1073682 1617756

4 771000 15357300 266494

6

2664946 0 0 0

266494

6

EP RUSOZI 511785 1941217

9 950000 17932041 294192

3

4136263 70 0 1194410

294192

3

EP KIREHE -182299 1238292 2000 1416308 -358315 312185 0 0 670500 -358315

EP RUMAMFU 158996 2344776 19500 3254911 -731639 155071 0 0 886710 -731639

EP MWASA 44825 3615048 0 2919248 740625 879325 0 0 138700 740625

E.P Ngoma 1067599 4173660 0 4119538 112172

1

1121721

0 0

0 112172

1

E.P Bushekeri 714230 2906694 0 2794556 826368

826368 0 0 0 826368

E.P . Mpumbu 700987 21300361 0 21031753 969595

969595 0 0 0 969595

E.P YOVE 0 293112 0 132080 161032

161032 0 0 0 161032

BIKUNDA Primary

Schools 432575 1762920 5000 2188990 11505 11505 0 0 0 11505

MUGERA

Primary Schools -700168 2621051 0 2977347

-

105646

4 58521 0 0 1114985

-

105646

4

NYAKIBING

O Primary

Schools 164101 3341052 0 2730971 774182

156068

2 0 0 786500 774182

EP MUTUSA 1982948 6938046 355660 6431813 284484

1

4351096 0 5000 1511255

284484

1

EP GITABA 578067 2289672 0 2675589 192150 145974 46176 0 0 192150

EP NYAMASHEKE -B 1963300 5911750 816600 6391930

229972

0

2838248 20672 31100 590300

229972

0

EP REMERA -B 532760 2309992 5000 2276200 571552 571467 85 0 0 571552

EP RWANGOMA 33797 1476180 0 1333490 176487 176487 0 0 0 176487

EP NTUMBA 135936 2148426 0 1883545 400817 400817 0 0 0 400817

EP KANYABINGO 91809 1576008 0 1601425 66392 66392 0 0 0 66392

Gihombo P.School 730008 2754828 1407060 2531031

236086

5

2360865 0 0 0

236086

5

Jarama P.School 693810 2564004 0 3091883 165931 714931 0 0 549000 165931

Musengesi 1081750 3330432 0 4693898 -281716 770384 0 0 1052100 -281716


36

subsidiary

entity

Opening

Balance

Transfer

from

Govern

ment

Agencies

Other

revenue

Expenses

Fund

balance

at the

end of

the

period

Bank

balance

s

Cash

balance

Account

s

Receiva

bles

Account

s

Payable

s

Fund

balance

P.School

Viro P.School 1119276 3540708 117500 2948396 182908

8

1903288 0 0 74200

182908

8

Rusuzumiro p.School 591281 926064 0 521430 995915

1020415 0 0 24500 995915

Mbogo P.School 462427 1819206 0 1853482 428151 428151 0 0 0 428151

Rwamatamu S.School 39084 1108728 0 1055240 92572 293368 0 0 200796 92572

Bwerankori P.School 776377 1926468 0 2186398 516447 516447 0 0 0 516447

E.P Giko 603,357 2,468,088 70,000 2,215,314 926131 926,061 70 0 0 926131

E.P Nyarusiza 400,358 1,196,874 0 1,371,600 225632 225,632 0 0 0 225632

E.P Gabiro 721,416 11,467,19

8 0 11,503,96

1 684653 879,402 0 0 194,749 684653

E.P Mahembe 389,949

23,868,05

4 20,000

21,846,03

2 243197

1

2,430,6

63 1,308 0 0 243197

1

E.P Binogo 988,593 3,642,570 0 3,689,850 941313 941,313 0 0 0 941313

E.P Bigari 336,832 1,222,362 9,000 1,436,245 131949 561,524 0 0 429,575 131949

TOTAL

3348518

0

47292832

0

3603871

4

49737401

0

450782

04

776436

08 125119 2081300

3477182

3

450782

04

District

Hospitals 0 0

Bushenge

Hospital

6881890

4

78843999

9

3290652

14

11561829

73

301411

44

226981

91 79700

1787043

56

1713411

03

301411

44

Kibogora

Hospital

254471993

560781982

7966677

10 1335992

719 275928

966

16731519

544400 430556164

171903117

275928

966

Sub/total

3232908

97

1.349E+0

9

1125732

924

24921756

92 306070

110

394297

10 624100

6092605

20

3432442

20 306070

110

Health

Centre 0 0

Bushenge Health Center 7046315

28068468

102331267

131625784

582026

6

5719079 101187 0 0

582026

6

KARENGERA H.CENTER

19225917

36959051

83820353

116650253

233550

68

18775929 127172 7061021 2609054

233550

68

KAMONYI H.CENTER 2138527

24699640

72669865 96210629

329740

3

4747986 4570 88368 1543521

329740

3

Centre de Sante 1642002

22703864

58091376 83049710 -612468

2270632 4965 9912975

12801040 -612468

C S NGANGE 2621007 3101202

8 3659105

6 74149314

-

392522

3

2503485 35265 4108395

10572368

-

392522

3

CS KARAMBI 2315977

7 7525395

6 2553919

0 10231467

2 216382

51

17140132 7705 9542397 5051983

216382

51

MUYANGE

Health Centre 7783304 28068468

1160400

73

12981451

5 220773

30

152201

74 1010

1258419

5 5728049 220773

30

MUKOMA

Health Centre

1611306

6 22703864

5157069

4 71128592 192590

32

145332

84 52000 4673748 0 192590

32

KIBOGORA H.C

12337240

114041143

34110620

146040900

144481

03

11674799 23520

10567061 7817277

144481

03

RUHERU H.C 4252606 83106875

1467279

3 94554191 747808

3

921378

3 14890 1989281 3739871 747808

3

yove health Center

10497114

112557522

13191220

125217811

110280

45

6220440 3699

11850112 7046206

110280

45


37

subsidiary

entity

Opening

Balance

Transfer

from

Govern

ment

Agencies

Other

revenue

Expenses

Fund

balance

at the

end of

the

period

Bank

balance

s

Cash

balance

Account

s

Receiva

bles

Account

s

Payable

s

Fund

balance

MWEZI H.Center

13011835

52848948

84137673

140348499

964995

7

7609566 91945 7010582 5062136

964995

7

HANIKA H C 1754107

2 2070808

8 8013984

9 99336561 190524

48

14970023 34500

29880079

25832154

190524

48

GATARE H C 9499054 3186605

6 7121868

3 97737222 148465

71

9766186 8000

14908758 9836373

148465

71

Gisakura Health Center

12880544

91350763

26548018

116342098

144372

27

7096235

48175 11384196 4091379

144372

27

MUGERA Health Centre

11592316 28215012

87905260

113445115

142674

73

11696447 21110 3506577 956661

142674

73

NYAMASHEKE HEALTH CENTER

10204941

103216766

44827927

135748909

225007

25

17092232 142109 7596804 2330420

225007

25

Kibingo H.Center

10534881

38111390

67198958

110786704

505852

5

5058525 0 9802511 9802511

505852

5

MAHEMBE H.C 3,085

26,844,42

3

39,359,2

72

60,646,68

8 556009

2

5,074,8

04 13,258

22,122,4

20

21,650,3

90 556009

2

Sub/total

1920846

03

97233632

5

1109964

147

20451481

67

229236

908

186383

741 735080

1785894

80

1364713

93

229236

908

Mutual

Health –

Section Level 0 0

MUSA BUSHENGE 5239415

10201748

42260152 47861800

983951

5

9984710 270500 7000 422695

983951

5

MUTUAL H .SEC.KARENGERA 3442402

11413268

34740350 55915355

-

631933

5

1418926 0 0 7738261

-

631933

5

KAMONYI MUSA

10861479 7948100

42599122 55171367

623733

4

6236834 500 0 0

623733

4

MUSA Rangiro 1327974 1069706

0 2247565

2 31779766 272092

0

3152920 0 0 432000

272092

0

MUSA KARAMBI 8472626 2100666

38801422 46263966

311074

8

3170933 158450 154000 372635

311074

8

MUSA NGANGE 3980444 2407243

14147600 18250422

228486

5

2713030 584800 0 1012965

228486

5

Mutual Health Section

MUYANGE 3676931 8206213

2186790

0 32289614 146143

0

512844

5 20750 619000 4306765 146143

0

YOVE Health Mutual 5515206 8577063

46186150 55561162

471725

7

8052916 8500 0 3344159

471725

7

MUSA

RUHERU 1421660 4275718

2371204

0 28047896 136152

2

287092

9 0 0 1509407 136152

2

MUSA

KIBOGORA 5181986 7730179

4861455

0 65206367

-

367965

2 890803 0 4520172 9090627

-

367965

2

MUSA MWEZI 8448307 1109336

7 4176135

0 54939715 636330

9

6551059 45250 0 233000

636330

9

Section Gatare 4290557 6243525 3390639

3 47609513

-

316903

8

2479737 20900 72000 5741675

-

316903

8

MUSA GISAKURA 6850062 2460945

39994696 44132527

517317

6

5173176 0

0

0 517317

6

MUSA-NYAMASHEKE 5953033

12523710

57361050 78663091

-

282529

8

7659621 248700 518600

11252219

-

282529

8

MUKOMA 677397 3562900 1608213

0 21028811 -706384

1574522 0 1881200 4162106 -706384


38

subsidiary

entity

Opening

Balance

Transfer

from

Govern

ment

Agencies

Other

revenue

Expenses

Fund

balance

at the

end of

the

period

Bank

balance

s

Cash

balance

Account

s

Receiva

bles

Account

s

Payable

s

Fund

balance

MUSA MUGERA 9042349

12749922

39501376 56851337

444231

0

7096334 0 0 2654024

444231

0

MUSA HANIKA -

1483242 6465018 2318069

2 33107023

-

494455

5

2,062,200

-

-

7,006,755

-

4,944,5

55

MUSA Kibingo 3846241 7646050 4328530

0 47891088 688650

3

5648494 117400 1672409 551800

688650

3

MUSA MAHEMBE

2,501,54

7 7,593,770

15,854,5

00

24,290,32

0 165949

7

1,561,8

95 0

4,895,71

8

4,798,11

6 165949

7

Sub / total

8924637

4

14389646

5

6463324

25

84486114

0

346141

24

834274

84 1475750

1434009

9

6462920

9

346141

24

vup 0 0

vup Kagano 0 2891860

0 0 26098700 281990

0

2819900 0 0 0

281990

0

vup kanjongo 0 2416200

0 144900 13973500 103334

00

10333400 0 0 0

103334

00

vup karengera 128500 2633120

0 0 14756300 117034

00

11703400

117034

00

vup Macuba 0 4968880

0 33000 37675300 120465

00

12046500

120465

00

vup Bushekeri 0 6005224

9 0 43636973 164152

76

16415276 0 0 0

164152

76

vup cyato

39635984

57666240

1323632

61 82491830 147173

655

438752

94

0 103298361 0

147173

655

VUP RANGIRO 24852892

77164434

101014570

91945958 111085

938

34425498

76660440

0 0 111085

938

VUP GIHOMBO 4402447

6 6810040

0 100000 90104277 221205

99

22120599 0 0 0

221205

99

VUP MAHEMBE

34399441

65060500 180000 86058720

135812

21

13581221 0 0 0

135812

21

VUP SHANGI 480467

25 1556930

62 0

13580387

5 679359

12

679359

12 0 0 0 679359

12

VUP BUSHENGE

65361250

135712663 0

120589575

804843

38

80484338

804843

38

VUP NYABITEKERI

77639762

116215333

38349327

129965870

102238

552

63889225

38349327

102238

552

VUP KIRIMBI 1412095

10 1069352

48

0 141964600

106180

158

71429173

34750985 0 0

106180

158

VUP

KARAMBI 714200 1480012

62 0

72593140

761223

22

76122322

761223

22

VUP RUHARAMBUGA 811800

54047800 0 27664780

271948

20

27194820 0 0 0

271948

20

TOTAL 4768245

40 1.174E+0

9 2721850

58 11153233

98 807435

991

554376878

149760752

103298361 0

807435

991


39

8. Budget execution report




Variance Performance

12 months to 30th June 2015

Approved Budget - Frw

Revised Budget - Frw

Actual - Frw Frw %

Revenue

Tax Revenue 86,156,300 142,143,658 40,480,662 101,662,996.00 28.48%

Fees, fines, penalties and licenses

547,970,334 547,970,334 501,680,674

46,289,660.00 91.55%

Transfers from Treasury 10,593,430,832 10,993,297,215 10,520,053,631 473,243,584.00 95.70%

Transfers from other Government Reporting entities

1,076,978,646 1,598,137,784

1,771,560,637 -173,422,853.00 111%

Grants 467,081,023 467,081,023 184,049,799 283,031,224.00 39.40%

Other revenue 584,178,986 1,054,687,700 0 1,054,687,700.00 0.00%

Proceeds from sale of capital items

0 0 0 0.00 0

Proceeds from borrowings 0 0 0 0

Total Revenue 13,355,796,121 14,803,317,714 13,017,825,403 87.94%

Expenses

Compensation of Employees 5,823,563,238 5,898,352,164 5,643,180,713 255,171,451.00 95.67%

Use of Goods and Services 1,198,668,533 1,230,672,678 1,074,753,969 380,468,709.00 73.85%

Transfers to Reporting Entities 0 0 0 0.00 0.00%

Grant and other transfers and subsidies

2,132,612,353 2,096,676,956 1,744,665,316 335,161,640.00 83.89%

Social Assistance 740,617,321 959,573,038 835,906,692 91,666,346.00 90.12%

Financing cost 0 0 0 0 0%

Other Expenses 328,000,000 338,000,000 336,098,378 1,901,622.00 99.44%

Capital Expenditure 3,132,334,676 4,280,042,878 3,058,829,570 1,045,513,308.00 74.53%

Loans repayments 0 0 0 0 0

Total expenses 13,355,796,121 14,803,317,714 12,693,434,638 2,109,883,076.00 85.75%

Explanation of variances

a. ......................................................................................................................... b. .........................................................................................................................

Sign: Budget officer:...................Accountant …….............Director of Finance ...……........Chief Budget Manager......................


40

9. Progress on follow up of Auditor General Recommendations

The following is the summary of issues raised by Office of Auditor General, management comments that were

provided to the OAG. We have nominated focal persons to resolve the various issues as shown below with the

associated time frame within which we expect the issues to be resolved.

STATUS OF IMPLEMENTATION OF OAG RECOMMENDATIONS FOR FY

2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

REVIEW OF FINANCIAL STATEMENTS

Unrecorded

transactions and

bank balances of

Non Budget

Agencies within the

district

During the year

under audit, the

district management

made a disclosure

note to the financial

statements that

indicates the

financial results of

the NBAs comprised

of the opening

balances, total

revenue and

expenditure during

the year, cash and

bank balances,

accounts receivable

and accounts payable

for the Non-Budget

Agencies as at 30

June 2014. However,

as highlighted in the

previous audit

reports, the district

High • Management

should incorporate

balances of Non

Budget Agencies

(NBAs) into

District books of

account. These

balances should be

properly analysed

like it has been

done in the

disclosure note and

reconciled to

financial reports

submitted by the

NBAs.

• For each NBA,

the financial report

should be properly

supported by

underlying books

of account which

reflect the activities

of the Non budget

agency. In

addition, a clear

budget execution

report should be

prepared for each

68 Accountant Implemented


41


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

omitted transactions

of Non Budget

Agencies in its

books of account

contrary to Section

5.11 of the Manual

of Government

Policies and

Procedures:

Financial

Management and

Accounting (Volume

3).

NBA to show how

the budget was

utilized.

• Further, monthly

bank

reconciliation

should be

prepared and

approved by

relevant

authorities.

REVIEW OF REVENUE

Delays in depositing

revenue collections From a sample of 50

receipt books, I

noted collections

amounting to Frw

121,650 were

banked with delays

ranging from eight

(8) days to eleven

(11) days during the

year ended 30 June

2014.

High Management

should ensure

timely deposit of

collections as

required by law

and non-

compliance should

be subject to

disciplinary

measures taken by

the District.

68 Revenue

officer Implemented

REVIEW OF EXPENDITURE

Ineligible

expenditure

I noted that

Nyamasheke District

incurred expenditure

amounting to

Frw 8,740,023

relating to lost

various court cases

High Management

should exercise due

care in its day to

day activities to

ensure compliance

with all relevant

legal provisions in

force. This will

facilitate

68 DF and DES Partially

implemented


42


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

preventing cases of

wasteful

expenditure.

Management of

contract for hiring

the machines to

construct road

HANIKA- PERU-

CYIVUGIZA

The review of the

construction contract

revealed the

following:

• The method used

by Nyamasheke

District to hire

machines and

payment in hours

instead of

outsourcing the

works to third parties

appeared costly to

the district. With this

method of hiring

machines on hourly

basis, there is risk

that the contractor

may unduly prolong

the time of work

completion in order

to obtain more

money.

• Nyamasheke

District paid an

amount of Frw

500,200,000 for

hiring machines for

construction of road

High • Nyamasheke

district should

ensure that the

beneficial method

is used while

awarding tender

and contract terms

are complied with

to achieve timely

realization of the

intended benefits.

• Adequate

monitoring and

evaluation of the

construction works

should be

emphasized to

avoid unnecessary

delays in

construction works.

In additional, the

management

should exercise due

care while paying

the services and

ensure that the

principle of value

for money is

complied with.

• Further, the

district should

construct water

canalization in that

68

Procurement

officer, DF

and DES

Implemented


43


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

HANIKA-PERU-

CYIVUGIZA and

yet the recomputed

amount as per the

schedule under

article 7 of the

contract considering

the number of

machines that were

supposed to be used

was Frw

475,000,000 which

led to a difference

of Frw 25,200,000

(Frw 500,200,000-

Frw 475,000,000)

Although SOCODIF

Ltd complied with

the expected hours

of work, the

contractor was

unable to complete

the works by 13th

June 2013 for non-

documented reasons.

Hence, the review of

monitoring sheets of

the machines used

revealed that the

machines were still

in use until 16th July

2013. This shows

that the contractor

did not comply with

the contract duration.

Further, as

highlighted in my

previous audit

report, the road had

started to deteriorate.

road in order to

protect this road

and ensure that the

works are

completed as

planned.


44


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

.During my field

visit done on

05/02/2015, I noted

that the road had

continued to

deteriorate due to

running water and

absence of water

channels along sides

the road.

Furthermore, there

were no signpost

alongside this road

(Poteau de

signalisation) as

required by the

bidding document.

• It’s to be noted that

the contract for

hiring of machines

was supposed to be

executed with the

one for the

construction of

bridge and dalots

(concrete covers that

help to join roads

that are separated by

a water channel)

awarded to another

contractor. However,

the one for

construction of

bridges and dalots

was not completed

and the contract was

terminated.

Consequently, there

is a risk of the rate at

which deterioration


45


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

of the road may

worsen due to the

fact that the works of

construction of

bridges and dalots

were not completed,

and at the time of

audit in February

2015, remaining

works had not been

awarded to another

contractor.


46


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

Management of

contract for

construction of

Bridge and Dalots

and Rehabilitation

of Bridge for Road

HANIKA-PERU-

CYIVUGIZA

The review of the

contract

management

revealed the

following:

• The construction

works were not yet

completed within

five (5) months to

31st August 2013 as

planned. Hence, a

delay of 137 days

from 1st September

2013 up to date of

reception of the first

invoice on 16th

January 2014 leading

to penalties of Frw

19,950,635 which is

greater than 10% of

the contracted

amount (Frw

14,562,507) that

should have entailed

cancellation of the

contract.

• Instead, on

16/01/2014 the

contractor issued

invoice No1

amounting to Frw

28,645,084 out of

High · Nyamasheke

District

management

should ensure that

execution of

tenders awarded is

closely monitored

to mitigate

unnecessary delays

that may hamper

realization of the

intended

objectives.

· Management of

Nyamasheke

District should

also carry out an

evaluation of the

construction work

with the aim of

establishing the

value of

uncompleted work

and appropriate

remedy should be

established to

ensure full

completion.

68

Procurement

officer, DF

and DES

Partially

implemented


47


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

which Frw 8,110,972

was paid on 26th

May 2014 after

deducting penalties

and taxes of Frw

15,436,258 and Frw

5,097,854. During

my physical

verification carried

out on 05

February 2015 at the

site HANIKA-

PERU-CYIVUGIZA

road, I noted that

works of contracting

water channels and

retaining wall on

both sides of the

bridges were not yet

completed.

• After giving notice

to the contractor

following significant

delays in the

execution of the

contract,

Nyamasheke District

invited the

Contractor through

letter No

397/Sec.Ex/2014 of

13 March 2014 for

contract cancellation,

but negotiations

thereto between two

parties failed. That

case was brought to

Huye Commercial

court, through court


48


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

case number Rcom

0097/14/TC/HYE),

where the District

lost the case on

30/04/2014 and was

instructed to pay Frw

89,377,787 to

DSHACONTRA

LTD

.Though

Nyamasheke District

appealed against the

resolution of Huye

Commercial Court to

the High

Commercial Court of

Kigali, the district

lost the case again

and was instructed to

comply with the

previous court

resolution of Huye

(R Com A

0289/14/HCC – R

Com A

0297/14/HCC).


49


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

Contract

management of

Planning & Civil

Engineering

Consult (UPCE) On 07/12/2011

Nyamasheke district

signed a contract

worth Frw

20,200,000 with

UPCE for the

consultancy services

of designing of a

strategic plan of

development of

tourism in

Nyamasheke for a

period of 60 days up

to 05/02/2012. The

submission of

provisional report

was done on

21/02/2012 with the

invoice No 2 of the

UPCE Frw

8,080,000. On

12/03/2014,

Nyamasheke District

paid this invoice

after charging

penalties of Frw

2,181,600 basing on

the invoice

validation date that

took place on

25/05/2012. The

penalty was higher

than 10% of the

contract amount

contrary to article

High Management

should ensure full

compliance with

existing

procurement laws

and regulations and

enforce the terms

of the contract.

68 Ag DES

2013-2014 Implemented


50


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

109 of law n°

12/2007 of

27/03/2007 on public

procurement.

In addition to that, I

was not able to

determine the actual

time UPCE had

delayed and to

confirm whether the

work was completed

or cancelled as I was

not provided with

any information by

the time of my audit

12/02/2015.

Irregularities noted

in mission

allowances

Article 4 of

Presidential order No

16/01 of 28/08/2008

regulating civil

servants in official

missions inside the

country states that

mission allowances

are paid per the

place. Further,

Ministerial Circular

No 003/08/min dated

01 September 2008

clearly shows the

rates for inside

country mission

allowances per

district and for each

staff level that must

be applied by all

High Nyamasheke

District

expenditure on

mission allowances

should be incurred

with due regard to

economy and

efficiency, which

means incurring

necessary costs.

68 DF and DES Implemented


51


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

budget agencies

while determining

the mission

allowances. Contrary

to this, the review of

mission allowances

revealed that during

the year under

review Nyamasheke

district paid unduly

travel allowances of

Frw 257,000 to some

staff in excess of

what they were

entitled to.

Transfers made to

centres for training

of pupils in Itorero

program not

properly accounted

for

On 04/12/2013

Nyamasheke District

transferred Frw

8,682,200 to various

sites (training

centres) for Itorero

program. These

training centres are

EAV Ntendezi, IJW

Kibogora and GS

Karengera whereby

each centre received

Frw 2,996,000, Frw

3,092,000 and Frw

2,594,200

respectively.

The review of these

transfers revealed the

following

High In future, due care

should be exercised

by verifying

supporting

documents for all

payments made

and imprests made

to different entities

to avoid such

irregularities.

Also, an attendance

list should be

established and

signed by all

participants that

participated in

trainings.

68 Itorero

coordinator Implemented


52


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

weaknesses:

• For an amount of

Frw 2,594,200

transferred to GS

Karengera site, some

trainees did not sign

for the money

received instead the

word “ok” was

applied and some

signatures on the

payment list are

almost the same.

This casts doubt on

the authenticity of

used payment list. In

addition, the signed

attendance list was

not also provided to

me.

• For an amount of

Frw 3,092,000

transferred to IJW

Kibogora site, I was

not provided with

signed trainees’

payment list.

• Further, for an

amount of Frw

2,996,000

transferred to EAV

Ntendezi site, I was

not provided with

attendance list.

REVIEW OF PROCUREMENT PROCEDURE


53


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

Irregularities in the

tender for the

supply of IT

equipment and

office supplies by

E.B.M.

MULTISERVICES

LTD The

review of evaluation

report of the tender

for supply of IT

equipment and office

materials revealed

the following:

• Though one of

the technical

conditions required

the potential bidder

to submit two

certificates of

completion of the

similar tender, I

noted that the

successful bidder

E.B.M

MULTICERVICES

LTD brought two

certificates issued by

Nyamasheke

District. One related

to the tender for

supply of materials

for greening school

project financed by

(REMA). Another

certificate related to

producing of tree

seedlings and

planting of trees in

RUHARAMBUGA

High Management

should comply

with existing laws

and regulations

related to public

procurement. The

internal tender

committee should

excise due care in

the award of

tenders in

accordance with

existing

procurement.

68 Procurement

officer Implemented


54


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

and KAGANO

sectors.

• Nevertheless, the

internal tender

committee awarded

lot 1 of Frw

17,682,772 for the

supply of office

materials and lot 2 of

Frw 17,956,768 for

the supply of IT

equipment (laptops,

Printers, and UPC)

to E.M.B

MULTISERVICES

LTD stating that

these deviations

were minor and yet it

did not comply with

one of the technical

conditions specified

in the bid document

(certificate of

completion of

similar tender).

• After receiving the

final tender

notification on 14th

May 2014 for the

2nd lots through

letter No 537/Sec

Ex/2014, E.M.B

MULTISERVICES

LTD wrote a letter

on 15th May 2014

requesting

modifications of

technical

specifications of the

tender for the supply


55


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

of IT equipment

stating that they

could not be found at

the market and

suggested in its letter

that modifications

should be considered

before the signature

of the contact.

However, I was not

provided with any

evidence of feedback

from Nyamasheke

District to solve the

highlighted issue.

Thereafter, I noted

that two parties

signed the contract

on 02 June 2014 for

supply of IT

Equipments and

office materials for

Frw 17,956,768 and

Frw 17,682,772

respectively, as

previously agreed.

• On 04 June 2014,

two days after the

signature of the

contract, E.M.B

MULTISERVICES

Ltd wrote another

letter referring to

that of 15th May

2014 requesting to

supply other similar

IT equipment

different to those

specified in the


56


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

contract claiming

that they were not on

the market. After

analyzing the request

of E.M.B

MULTISERVICES

Ltd on 17 June 2014,

the internal tender

committee allowed

him to supply the

proposed items at

reduced amount by

Frw1,000 per item

leading to a decrease

of the contracted

amount by Frw

53,100 from Frw

17,903,668 to Frw

17,956,768.

However,I was not

provided with the

basis of price

reduction and to

what extent initial

specifications

changed and impact

on quality of the

earlier planned

equipment to be

delivered.

Tender not

reported in the

procurement report

submitted to RPPA I noted that a Tender

of Frw 36,638,000

relating to supply of

construction

materials (doors and

windows for 9 and

High All the tenders

awarded by the

District should be

included in the

procurement report

submitted to RPPA

as required by the

procurement law in

force.

68 Procurement

officer Implemented


57


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

12 Years Basic

Education) awarded

to ENTREPRISE

ACOS was not

included in the

procurement report

submitted to Rwanda

Public Procurement

Authority.

Tenders not

awarded though

included in the

revised approved

procurement plan

Submitted to

(RPPA)

I noted that two (2)

tenders worth Frw

15,000,000 included

in the approved

annual procurement

plan were not

awarded.

High Tenders should be

awarded in

accordance with

the approved

annual

procurement plan.

The annual

procurement plan

should be

periodically

revised and

updated as new

priorities and/or

needs occur, and

then the revised

procurement plan

should be

submitted to

Rwanda Public

Procurement

Authority (RPPA).

ICT equipment

should be

maintained.

68 Procurement

officer Implemented

REVIEW OF ACCOUNTS PAYABLE

Long outstanding

payables

I noted reported

payables of Frw

2,676,617 that are

High The management

of Nyamasheke

District should pay

all invoices

received within

68 Accountant Implemented


58


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

overdue for more

than a year up to the

time of my audit in

February 2015.

reasonable period

of time so as to

keep good image

of the district.

REVIEW OF ACCOUNTS RECEIVABLE

Long outstanding

receivables Included under

accounts receivable

are debtors of Frw

1,405,000 which

have been

outstanding for a

period exceeding one

year and a half that

had not been

recovered by the

District at the time of

the audit in February

2015

High The District

Management

should ensure

timely recovery of

all outstanding

debtors. In

addition, these

debtors should be

examined to

ascertain whether

or not the long

outstanding debts

are recoverable and

take appropriate

action.

68 Accountanta

and Notary

Partially

implemented

REVIEW OF INTERNAL CONTROLS

Weaknesses noted

in the Internal

Audit unit I reviewed the work

performed by the

internal auditors of

Nyamasheke District

and noted the

following weakness;

• The work

performed is not

well documented.

The examples are the

sample taken for

audit purposes and

the tests performed

to come up with

audit findings raised

High • Internal audit

should ensure that

internal audit is

properly

documented in

accordance with

the Government

Internal Audit

Charter.

• Management

should ensure that

the work

performed by the

internal auditors is

sufficiently

documented.

Management

should also ensure

68 Internal

auditor Implemented


59


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

were not

documented.

• There was no

filling system in

place showing the

work performed by

the internal auditors

to support the

conclusion raised. In

additional to that, the

audit programs are

not cross- referenced

to where the

procedures were

performed.

that work

performed by the

internal auditors is

appropriately filed

to facilitate

necessary reviews.

Weaknesses in

stock management Stock cards

maintained by

NYAMASHEKE

District are

incomplete as they

are missing some

relevant information,

such as the supplier

name, invoice

number and

reference number of

the related stock

requisition form.

I noted differences

of 12 tubes between

the physical stock

count and the

quantity on the stock

card

High • Each stock card

maintained should

contain all relevant

details as required

by The Manual of

Government

Policies and

Procedures.

• The District

should ensure that

discrepancies noted

should be

investigated and

corrected

immediately.

68 Logistic

officer Implemented


60


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

Weaknesses noted

in IT internal

controls I noted that

NYAMASHEKE

District does not

have an offsite back

up in place to assist

and recover data in a

timely manner. An

offsite good recovery

should constitute

appropriate back up

procedures and

disaster recovery.

High The offsite backup

should be put in

place as earlier as

possible. Further,

back up should be

automated.

68 IT officer Implemented

Boat engine not

located

As highlighted in

my previous audit

report, according to

the handover made

between Nyabitekeri

Sector and

Nyamasheke district,

on 18th May 2012 a

boat engine mark

YAMAHA 15 was

transported from

Nyabitekeri sector to

the district.

However, while

visiting the district

stock the boat engine

could not be found

and during the

opening meeting for

the audit of the year

ended 30 June 2013,

the district

management

High Management of the

district should

carry out

appropriate follow

up and ensure

proper action is

taken.

68 Notary Implemented


61


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

revealed that the

boat engine could

not be located. There

was no

documentation in

place at the district

level showing the

origin, specification

or the acquisition

cost to estimate its

value. At the time of

the audit in

February2015,

management had not

provided to me any

action.

Unrecovered stock

items stolen

As highlighted in the

previous audit report

for the year ended 30

June 2013, I

reviewed of stock of

construction

materials for 9 and

12 years basic

educations and noted

construction

materials worth Frw

1,656,500 that were

remaining in stock

on the 4th phase of

construction of were

stolen from the

stock. I

recommended

management to

continue follow up

of the person who

was in charge of this

High Management

should make

necessary follow

up and ensure the

culprits are brought

to books. In

addition, those

involved in the loss

of construction

materials should be

made to pay back.

68 Notary Implemented


62


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

stock and recover

stolen materials.

However, at the time

of the audit in

February 2015, no

action had been

taken. Thus, no

recovery.

Pigs acquired for

historically

marginalised

persons in the

previous year

ended 30 June 2013

As highlighted in my

previous audit report

for the year ended 30

June 2013, the

district bought pigs

to the group of

historically

marginalised people

in Kagano,

Kanjongo, Rangiro,

Macuba and

Gihombo sectors

through distribution

of pigs. However,

during the visit

conducted in Kagano

sector to confirm the

existence of those

pigs, I noted that

among 55 pigs

distributed in

Kagano sector, 23

pigs were not found

at the beneficiaries

homes and 12 were

High Follow up should

be carried out by

management and

appropriate action

taken as soon as

possible.

68

Animal

resource

officer

Implemented


63


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

claimed died as

confirmed by the

staff in charge of

livestock at Kagano

sector. Hence, a loss

of Frw 2,800,000

invested.

REVIEW OF NON BUDGET AGENCIES UNDER THE DISTRICT

Common Based Health Insurance (Mutuelle de santé)

High mutuelle de

santé debt at the

district level

The Mutuelle de

santé at District level

shows an increment

of liabilities from

Frw 199,032,241 to

Frw 284,355,936.

The audit revealed

that Community

based health

insurance at the

district level had

high level of

liabilities of Frw

284,355,936

(Hospitals and health

centers of Frw

284,240,336 and

other payables of

Frw 115,600)

compared to

financial assets of

Frw

High Management

should ensure that

verified and

approved invoices

from health centres

and hospitals are

promptly settled to

sustain Mutuelle de

santé services. In

addition, district

management

should seek

financial support

from the Ministry

of Health.

68 Dir MUSA Partially

implemented


64


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

12,358,42.Hence net

liabilities of Frw

271,997,510. This is

an indicator that

mutuelle de santé at

the district level does

not have the

financial capacity to

settle their

obligations as they

fall due.

Delays in

transferring

collections from

mutuelle de santé I noted that Karambi

Community Based

Health Insurance

transferred to the

district pooling risk

account on 15th

October 2013

collections

amounting to Frw

2,279,700 of July

2013.Similarly, three

months collections

amounting to Frw

8,100,000 from July

up to September

2013 of Kibingo

Mutuelle de santé

were transferred to

the district pooling

risk account on 09th

October 2013 with

delays of one to two

months.

High The district should

ensure prompt

follow up that

collections are

transferred in

compliance with

the Ministerial

Instructions.

68 Dir MUSA Implemented


65


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

Unbanked

collections for

Mutuelle de santé During the audit of

NBA’s I noted that

some Community

Based Health

Insurance (CBHI)

sections have

unbanked collections

of Frw 1,925,300 up

to the time of my

audit in February

2015

High The district

management

should ensure that

collections are

banked on the

following day and

Disciplinary

measures should be

taken by the

District against

collectors of

Mutuelle de sante

that delay to bank

revenue

collections.

68 Implemented

VUP

Duplication of

casual workers’

bank accounts for

VUP Bushenge From my review of

the payrolls of VUP

staff of Bushenge

sector for the year

ended 30 June

2014, I noted

examples of different

people being paid

salaries on same

bank accounts that

were attached to

their names.

High Nyamasheke

district together

with VUP

management

should ensure that

all workers are

paid through their

individual bank

accounts and make

regular follow up

to ensure existence

of these casual

workers available

on the attendance

list. The district

should work with

the sector to

investigate all

cases of account

sharing to ensure

that they belong to

individual bonafide

workers.

68 VUP

Coordinator Implemented


66


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

Kibingo Health centre

Non-compliance

with payroll

statutory

deductions

unexplained

differences between

paid and payroll

statutory

deductions

Unremitted

statutory

deductions I was not provided

with the proof of

payment for

statutory deductions

of RAMA for July

2013, August 2013,

September 2013,

October 2013 and

February 2014, CSR

contributions for

July

2013, August 2013

September 2013,

October 2013

November 2013 and

December 2013 and

PAYE Tax for the

month of August

2013.

Unexplained

differences

between paid

and recomputed

payroll statutory

deduction On

sample basis, I

recomputed payroll

High The management

should ensure that

statutory

deductions are

accurately

calculated and

remitted on time to

avoid penalties that

might occur due to

noncompliance

with law in force.

68 Director of

Health Implemented


67


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

statutory deductions

and reconciled them

with related

payments and noted

unexplained

differences between

recomputed and paid

statutory deduction

of which

management was not

able to explain.

Furthermore, Pay As

You Earn (PAYE)

on monthly

allowances of Frw

25,000 as extra

revenue paid to

Kayijuka Emanuel

was not charged

PAYE of Frw 7,500

per month equivalent

to annual taxes not

paid of Frw 90,000.

Delayed payment of

payroll statutory

deductions 5-72

days

Performance Based

Financing (PBF)

not paid I noted that Kibingo

Health Centre

received different

transfers from

MINISANTE for

staff Performance

Based Financing

(PBF). However,

there was no

High Management

should ensure that

all PBF received

are paid to its staff

on time.

68 Director of

Health Implemented


68


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

evidence that PBF

was paid to staff.

Below are details of

transfers amounting

to Frw 5,381,908

received during the

year under review.

Lack of proper

filing system at

Kibingo Health

Centre I reviewed the filing

system for support

documents at

Kibingo Health

Centre and noted the

following:

a) The supporting

documents have no

reference numbers.

b) Filing does not

follow a

chronological order

of the reference.

High Nyamasheke

district should

support the

management of

Kibingo Health

Centre in

strengthening

controls over filing

system and ensure

that transactions

are supported by

accounting

documents, which

are properly cross

referenced to

entries made in the

accounting system

to facilitate easy

retrieval of

supporting

documents for

future reference.

68 Director of

Health Implemented


69


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

Mismanagement of

funds at Kibogo

Health Centre During the review of

daily management of

Kibingo Health

Centre I noted the

following

weaknesses:

i) Cash withdrawn

for petty cash

replenishment not

recorded in petty

cashbook I noted that health

centre withdrawn

Frw 392,800 from

the bank for petty

cash replenishment

but these

transactions were

neither recorded in

petty cash book, nor

returned to the bank

account. Further, I

was not provided

with how these funds

were used.

ii) Withdrawn cash

from the bank for

purchasing fuel not

recorded on stock

cards My reconciliation of

purchased fuel and

stock card of fuel,

revealed that

Kibingo health

centre withdrawn

cash from bank

High District

management

should investigate

how these funds

were withdrawn

and utilised and

take appropriate

actions.

68 Director of

Health

Partially

implemented


70


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

account for purchase

of fuel. However, the

fuel of Frw

3,031,253 was not

traced on fuel stock

card.

iii) Similar and

forged signatures

for different

beneficiaries I reviewed the list of

sitting allowances

for the meetings held

between Kibingo

health Centre and

people leaving with

HIV who were

entitled to sitting

allowances during

the year ended 30

June 2014 and noted

from a selected

sample of 3 meetings

of group leaders of

people leaving with

HIV, a number of

irregularities on

distribution lists of

sitting allowances

such as incomplete

information of

beneficiaries and

forged (similar)

signatures. I

contacted some of

these beneficiaries

who confirmed to

me in writing that

they have never been

given any allowance,


71


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

during the year

under review.

District Pharmacy

Pharmacy

director

Management of

expired stock of

medicines My review of

inventory report of

expired stock of

medicines of

Nyamasheke

District Pharmacy

revealed that the

expired medicines

are removed from

the stock after they

have been physically

counted. However,

within only 18

months, from 1st

High • The management

of the pharmacy

should put in place

a plan to keep track

of expired

medicines and

ensure that they are

monitored

regularly without

waiting for the

inventory count

date.

• Management

should involve

most of its major

customers while

determining the

68 Pharmacy

director Implemented


72


2013-2014

Obervation

Risk

ating1(High,

Low ,

medium )

Recommendations

Age

in

days

Responsible

management Status2

July 2013 to 31

December

2014, expired stock

of medicines

amounted to Frw

4,115,897. This

potentially portrays

flaws in the

quantification

process of

ascertaining the

drugs to be procured

and hence resulting

in overstocking. This

ultimately results in

significant losses as

already noted above.

Further, I noted that

some of the expiries

are not incinerated

and are still kept in

the container of

Nyamasheke District

pharmacy. Hence,

increasing storage

costs.

demand before the

final quantification

of the drugs to be

procured. Efforts

should also be

made to ensure that

drugs with longer

shelf life are

procured to

minimize on the

expiries of drugs

Unexplained

differences in stock

of medicines On 10th February

2015, I conducted a

physical stock count

for some stock of

medicines for

Nyamasheke district

pharmacy and noted

differences between

the physical count

and stock cards

balances

High Management

should investigate

the above

differences and

ensure that stock

cards are timely

updated. 68 Implemented


73

10 . Compliance checklist for Budget Agencies

The checklist below should be populated by the Director of Finance and is aimed at assisting him/her in his quality review role and ensuring completeness of the financial statements.

Ref Particulars Yes

No Comment if answer is No

1 Basic Financial Statements

1.1 Is the financial statement prepared according to the format provided by MINECOFIN?

1.2 Does the report contain a Statement of Revenue and Expenditure, Statement of Financial Position, a cash flow statement and notes to financial statements?

1.3 Are the notes to the financial statements complete and tie to the Statement of Revenue and Expenditure and Statement of Financial Position?

1.4 Have the financial report been reviewed by the Director of Finance and Chief Budget Manager before submission to Accountant General.

1.5 Have adequate information explaining the variances been provided in the budget performance report.

1.6 Has the report been submitted within the statutory deadlines?

1.7 Have all Inter-Entity transactions been confirmed with the sending and receiving entity?

1.8 Have the bank reconciliations for all bank accounts been done and reconciliation reports attached to the current financial statements

2 Period end procedures

2.1 Are all the prior year adjustments authorized by the Chief Budget Manager?

2.2 Are all journal vouchers authorized by the Director of Finance?

2.3 Has the audit recommendation checklist been populated and included in this report?

2.4 Have all outstanding payments as at year end accrued as accounts payable?

2.5 Has the list of accounts receivable and accounts payable been reviewed


74

Ref Particulars Yes

No Comment if answer is No

by Director of Finance and Chief Budget Manager and provide along the annual financial statements?

3 Filling

3.1 Are all supporting documents for all transactions contained in the General Ledger available and properly filed?

4 Laws and Regulations

4.1 Has the financial report been signed off by the Chief Budget Manager, Project Coordinator, Director of Finance, Accountant and revenue officer as the case may apply?

Prepared by:

Director of Finance

Name: …………………………………………….

Signature: ...............................................................

Date: ………………………………………………


75

1. Trial Balance

2. Bank reconciliation statements as at 12months to 30th June 2015

3. Bank statements to accompany the bank reconciliation statements. (For all bank accounts)

4. Petty cash certificate


76

1. Detailed Trial Balance as at 12months to 30th June 2015


77

2. Bank reconciliation statements as at12months to 30th June 2015(For all bank

account)


78

3. Bank statements to accompany the bank reconciliation statements. (For all bank

accounts)


79

4. Petty cash certificate

Cash Count Certificate

Date:12months to 30th June 2015 Currency: Frw

Authorised cash threshold (maximum cash allowed) _____Frw 1,000,000_______

Denomination Number Total Value

No

tes

5,000 - -

2,000 - -

1,000 - -

500 - -

100 - -

Co

ins

100 - -

50 - -

20 - -

10 - -

5 - -

1 - -

Total amount of cash counted (a) Add petty cash advances outstanding(b) - Total cash in hand ( c = a+b) - Cash balance as per cash book (Sage Pastel) (d) - Difference (e = c-d) - Action required/ explanation for the difference : -

Name Signature Date

Cash counted

by

UWAYISENGA Dative :

(Accountant)

12months to 30th

June 2015

Agreed by IGIRIMBABAZI Alain Patric

(Director of Finance) 12months to 30th

June 2015


80

raporo y'ibaruramari 2014-2015

Documents