GAKENKE DISTRICT
Annual Report and Financial Statements
For The Period Ended on 30th June 2012
Issued in November 2012
Table of contents................................................................ Page No.
1. Background of the institution .......................................................................... 1
2. Statement of responsibilities........................................................................... 2
3. Statement of revenues and expenditure ......................................................... 3
4. Financial Assets and Liabilities....................................................................... 4
5. Accounting policies ......................................................................................... 5
6. Notes to the financial statements ................................................................... 8
Appendices ................................................................................................. 25
a)
Trial Balance
b)
Bank reconciliation
c)
Bank statements
d)
Cashbook
e)
Petty cash certificate
Gakenke District
Financial statements
For the Months Ended 30 June 2012
1. Background of the institution
GAKENKE District was constituted by the Organic Law No. 37/2006 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 Northern, Rwanda. The address of its registered office is:
PO BOX 152
MUSANZE
Northern Province
Principal Activities
The principal activity of the agency is provision of Public Administration.
Management
The management who held office to June 2012 were:
No.
1.
Name
KANSIIME James
Designation
Chief Budget Manager
2.
NSENGIYUMVA Samuel
Director of Finance
1
Gakenke District
Financial statements
For the Months Ended 30 June 2012
2. Statement of responsibilities
Article 70 of the Organic Law N° 37/2006 of 12/09/2007 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 21 of the Organic Law N° 37/2006 and Article 9 and Article 11 of Ministerial Order N0
002/07 of 9 February 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° 002/07 of 9/February/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 GAKENKE
District and the information provided 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 GAKENKE 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: KANSIIME James
[Chief Budget Manager]
Date: 30th November 2012
2
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
3. Statement of revenues and expenditure for the period ended 30th June 2012
Financial
Year
2012
May 31
Budget
Notes
Frw
Revenues
Tax Revenue
1
Non tax revenue
Financial Year
2011/2012
Month June
2012
Actual
Financial Year
2010/2011
Month June
2011
Actual
Frw
Frw
103,600
1,694,930
0
187,020,724
Social contributions
2
0
0
Grants
3
2,571,009
0
Other revenues
4
957,308,034
348,399,419
Total operating results (A)
Transfers from Treasury
959,982,643
5
Direct payments
537,115,073
6,227,575,467
1,438,905,021
0
2,721,879,112
Transfers from reporting Agencies
6
1,740,531,849
2,183,354,823
Transfers to reporting Agencies
7
22,362,834
0
7,945,744,482
3,678,877,723
2,776,723,523
0
0
0
0
424,477,292
590,845,127
7,470,923,665
1,434,803,460
6,344,138,956
1,352,476,117
0
(1,352,476,117)
0.00
0
0
82,327,343
0
0
0
0
0
0
Net Transfers
(B)
Compensation of Employees
Use of Goods and Services
Capital expenditure
Interest
Subsidies
Grants
Social benefits
Other expenditures
Total operating expenses (C)
1. NET OPERATING RESULT (A+B-C)
Acquisition of Assets
Disposal of Assets
2. NET INVESTMENTS IN ASSETS (16-15)
Proceeds from Loan Borrowings
Repayment of Borrowing
3. NET BORROWING (17.a – 17.b)
Surplus/deficit (1+2+3)
8
9
10
11
12
13
14
15
16
17.a
17.b
2,045,769,388
2,419,477,050
609,236,548
2,292,548,706
-
7,367,031,692
(485,777,663)
(485,777,663)
Sign: Accountant …………..…... Director of Finance ………....……. Chief Budget Manager .................……
3
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
4.
Financial Assets and Liabilities as at 30th June 2012
Notes
Financial Year
2011/2012
Month June
2012
Frw
Financial Year
2010/2011
As at Month of
June 2011
Frw
4. Financial Assets
Bank Balances
18
671,637,954
622,873,659
Cash Balances
19
25,308
800
Deposits
20
0
-
Accounts Receivables and Advances
21
87,494,201
31,502,000
759,157,463
654,376,459
373,475,230
789,679,842
385,682,233
(135,303,383)
Total Financial Assets
5. Financial liabilities
Accounts Payables
22
Net Financial assets (4-5)
Representing
Accumulated surplus (Deficit) from previous years
23.a
(135,303,383)
416,204,649
Prior Year adjustment
23.b
438,658,273
(65,730,369)
82,327,343
(485,777,663)
385,682,233
(135,303,383)
Net surplus / (Deficit) for current year
Total closing balances
Authorization Date
The financial statements were authorized for issue on 20 July 2012 by KANSIIME James Chief Budget
Manager of GAKENKE District.
Prepared by: ......………………………
NDAYAMBAJE Jean de Dieu
(Accountant)
30th /Nov/2012
(Date)
Checked by: ……………………….
NSENGIYUMVA Samuel
30th /Nov/2012
(Director of Finance)
(Date)
KANSIIME James
30th /Nov/2012
Approved by:……………………….
(Chief Budget Manager)
(Date)
4
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
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.
Government recognises that whilst the accrual basis is the ideal it may not currently be feasible to
implement it in full due to various constraints. On the other hand, a pure cash basis would provide
inadequate information especially as regards expenditure budget management. Consequently,
government has made the decision to modify the IPSAS cash basis of accounting. The
modification is defined by Article 70of the Ministerial Order No 002/07 of 9 February (Currently
under revision) and presented below:
The extent of modification is as follows:
1. 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
2. Prepaid expenditure/advances is written-off during the disbursementperiod.
3. Invoices for goods and services which are outstanding on the date of the closure of the
fiscal year are expensed and recognized as accounts payable for that specific fiscal year;
4. Income earned but not yet received at the end of an accounting period is recognised as
revenue for the period and included in accounts receivable.
5. 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
6. Loans and advances are recognized as income at the time of disbursement and are
expensed at the time of payment. Related interest is recognized as expense at the time
of payment. Interest payable on public debt is accrued; and
7. Book balances denominated in foreign currencies are converted into the Rwanda Francs
at the mean rate 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 GAKENKE 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
5
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012

Social contributions
Social contributions include contributions collected by Rwanda Social Security Board. As the
mentioned board is not included in the scope of General Government; this category of Revenues
will not be part of Government of Rwanda Consolidated Financial Statements until the
consolidation scope is extended to the entire Public Sector.

Cash transfers from Treasury
These are budgetary allocations from Central Treasury and are disbursed directly to the bank
account of the institution periodically or indirectly to another Government reporting entity’s bank
accounts. The budgetary allocation is mainly used to fund recurrent expenditure of the
institutions. The receipts are recognized when the cash is received.

Direct payments by Treasury
These are payments directly made to suppliers by the Government on behalf of the institutions.
Direct payments are recorded when the transfer is made to the supplier.

Inter-entity transfers from a Ministry/Agency
These are funds received from another budget agency. The funds are recognized when they are
received.

Grants from Development Partners
These are funds received from donors. These funds are recognised as revenue when the
institution receives the cash from the donors or in-kind payment for goods and services.

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.

Borrowings
Borrowings includes external loans and domestic loans received from Development Partners

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.
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.
6
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
e) 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 from clients 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.
This also relate to loans and advances to the institution which are recognized as liabilities at the
time of disbursement.
h) 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 at the date of the
transactions. 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.
i)
Prior year Adjustments
Prior Year adjustments consist of different adjustments made to consolidated report of prior
year.
7
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
7.
Notes to the financial statements
1. Tax Revenue
During the year, we received Tax Revenues as detailed below:
ACCO
UNT
Description
Financial Year
2011/2012
Month June
2012
111104
111105
111110
113101
113107
Taxes on Rent Income
Trading license
Other taxes on income - individuals
Building tax
Property tax Growth
Interest & penalties on overdue taxes – SMES
Overdue taxes –SMES
Income tax
Capital gains tax
Ground rent/land taxes
TOTAL
Financial
Year
2010/2011
Month June 2011
Frw
Frw
54,000
1,200
20,000
8,400
20,000
588,730
0
0
0
0
0
0
0
0
0
44,250
450,570
103,600
1,694,930
5,500
4,472
601,408
2. Social contributions
During the year, we received social contributions as detailed below:
ACCOUNT
1211
1212
1221
1222
Description
Employee contributions
Employer contributions
Other employee contributions
Other employer contributions
TOTAL
Financial Year
2011/2012
Month June 2012
Financial Year
2010/2011
Month June 2011
Frw
0
0
0
0
Frw
0
0
0
0
0
0
8
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
3. Grants
During the months/year to 30 April 2012 we received funds from donor(s) as detailed in the table
below:
ID
Name of Donor
133106
RALGA- RWANDESE ASSOCIATION OF
LOCAL GOVERNEMENT AUTHORITIES
Date
receive
d
Amount in
foreign
currency
Exch.
rate
Amount in
local
currency
Frw
2,571,009
Financial
Year
2010/2011
Month June
2011
Frw
0
2,571,009
0
Total
4. Other revenues
During the year, we received other revenues as detailed below:
ACCOUNT
Description
Financial Year
2011/2012
Month June
2012
Financial Year
2010 - 11
Month of
june 2011
141101
141101
141102
141301
141301
141301
141302
141302
141302
141303
141303
141303
142101
142101
142101
142102
142102
142103
INTEREST ON LATE RENT PAYMENTS
INTEREST ON LATE RENT PAYMENTS
INTEREST ON GOVERNMENT DEPOSITS AND
GUARANTEES FUNDS
RENTAL OF OFFICE BUILDINGS
RENTAL OF OFFICE BUILDINGS
Rental of Office buildings
RENT OF PUBLIC ADMINISTRATION LANDS
RENT OF PUBLIC ADMINISTRATION LANDS
Rent of public administration lands
LEASES INCOME ON GOVERNMENT ASSETS/
RENTAL INCOME
LEASES INCOME ON GOVERNMENT ASSETS/
RENTAL INCOME
Leases income on Government Assets/ Rental income
CERTIFICATE OF ORIGIN
CERTIFICATE OF ORIGIN
Certificate of Origin
ABATTOIR FEES
ABATTOIR FEES
MARKET GATE ENTRY FEES
Frw
Frw
410,530
0
571,635
0
0
0
4,787,267
0
8,586,604
0
0
4,364,180
0
0
0
0
0
0
0
0
6,042,490
59,791
0
0
430,150
30,450
609,330
0
0
0
0
0
0
0
83,608,400
9
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
142103
142103
142104
142104
142105
142108
142112
142113
142113
142115
142299
142302
142701
142701
142701
142703
142704
142704
142707
142707
142707
142708
142708
142709
142710
142711
142713
142715
142716
142723
142723
142727
142728
142729
142729
142730
142731
142731
142731
142732
142732
142733
MARKET GATE ENTRY FEES
Market gate entry fees
HOSPITAL CHARGES
Hospital Charges
Sales of Drugs and Medical Supplies
FEE CHARGED FOR ADVERTISING
SALE OF USED STATE OBJECTS
AGRICULTURAL REVENUES
AGRICULTURAL REVENUES
HEALTH INSURANCE FEES
Other administrative fees
Academic documents
TRADING LICENSE (PATENT)
TRADING LICENSE (PATENT)
Trading License (Patent)
MIGRATION VISAS
NOTARY CHARGES
NOTARY CHARGES
SALE OF TENDER DOCUMENTS
SALE OF TENDER DOCUMENTS
Sale of Tender Documents
SALE OF ACCREDITATION CARDS
SALE OF ACCREDITATION CARDS
Consular Fees
WORK PERMITS
OCCUPATION PERMITS
Building Permits
Telecoms Licenses
LICENSES TO EXPLOIT SUB-SOIL ASSETS
BILLBOARDS FEES
Billboards fees
BRICK YARD LICENSING FEES
COMMUNICATION FACILITATION TOWERS
FEES
MINE OR QUARRY PERMIT OR CONCESSION
FEE
Mine or quarry permit or concession fee
Mine or quarry prospection fees
PUBLIC CLEANING SERVICES FEES
PUBLIC CLEANING SERVICES FEES
Public cleaning services fees
USE OF PUBLIC WATERS (FISHERMEN)
USE OF PUBLIC WATERS (FISHERMEN)
PARKING CHARGES
99,479,022
0
42,950
0
0
1,890,299
0
20,827,371
88,367,704 180,993,323
246,330
218,650
2,176,700
0
35,961,320
5,000
5,000
0
40,613,050
2,070,250
1,200
1,229,200
20,000
0
2,640,000
25,000
4,281,435
0
5,000
20,000
20,000
2,280
260,000
6,000
160,000
180,000
79,900
251,235
1,250,800
0
0
0
14,161,995
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
318,500
0
0
250,700
0
69,257,815
630,200
79,050
0
0
0
0
0
0
0
0
170,000
10
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
142733
142747
142747
142747
142748
142748
142748
142749
142750
142751
142752
143101
143101
143101
143103
143201
143201
143202
143202
143203
143203
143206
144102
145101
1452011
Parking charges
COURT COSTS
COURT COSTS
Court costs
OTHER ADMIN FEES
OTHER ADMIN FEES
Other Admin Fees
DRIVING LICENCES EXAMINATION FEES
Registration fees for opening clinics and pharmacy
MISSION REFUND
Computer processing Fees
COURT FINES
COURT FINES
Court fines
Gage and Bank fines
PENALTIES ON DEFAULTING
Penalties on defaulting
PENALTIES ON LATE PAYMENTS
Penalties on late payments
PENALTIES OF COMMERCE CASES
Penalties of commerce cases
OTHER PENALTIES AND CONTRAVENTIONS
BRANKETS RELIEF CONTRIBUTIONS
TRAINING DEDUCTION
UNIDENTIFIED REVENUE
Dividends from public enterprises
Tuition and Other Educational Fees
INCOME GENERATING PROJECTS/ACTIVITIES
(BUSINESS INCOME)
NBR BENEFITS
STOCK STRATEGIQUE
SALE OF FERTILIZERS
SALES OF DRUGS
TOTAL
1
396,000
1,956,480
0
22,950
125,468,592
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
341,150
13,700
2,000
42,200
21,226,937
0
17,060
73,300
185,000
791,432
73,690
90,385
100,000
80,000
403,000
2,500,000
110,000
413,663,359
0
0
0
0
0
0
0
957,308,034
34,400
390,150
67,000
42,915
37,600
921,960
58,958,087
348,399,419
See Appendix 8
11
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
5. Transfer from central treasury
During the year, following transfers and direct payments have been made from Central Treasury
on behalf of our entity:
ACCOUNT
Description
Financial Year
2011/2012
Month June 2012
Financial Year
2010/2011
Month June 2011
134101
134102
TREASURY CURRENT DIRECT PAYMENTS
TREASURY CURRENT DIRECT CASH
TRANSFERS
3,216,836,957
3,010,738,510
Frw
Frw
0
TOTAL
6,227,575,467
1,438,905,021
1,438,905,021
6. Transfers from other Government entities
During the year, we received transfers from Government reporting entities as detailed below:
ACCO
UNT
Description
Financial
Year
2011/2012
Month June
2012
135101
135101
135101
135101
135101
135101
135101
135101
135201
135201
135201
135201
135201
MINECOFIN
FARG
RLDSF
PROJET MINISANTE IV
RWANDA BIOMEDICAL CENTER
PRIMATURE
REB
MINISANTE
PAPSTA SPIU
JADF
PAREF
MINECOFIN
Single Stream Fund HIV-VCTMINIYOUTH/CENTRAL TREASURY
NATIONAL COMMISSION FOR UNITY AND
RECONCILIATION
RWANDA DEVELOPMENT BOARD (RDB)
RWANDA AGRICULTURE DEVELOPMENT
AGENCY (RADA)
Financial
Year
2010/2011
Month June
2011
Frw
Frw
500,000
3,400,000
12,838,000
1,319,709,780 1,628,529,789
87,079,701
16,183,273
179,355,127
37,856,771
61,499,994
9,029,000
4,993,442
14,242,921
600,000
6,081,840
147,686,540
500,000
204,264,969
4,200,000
19,636,004
0
0
0
38,405,310
12,445,335
15,000,000
12
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
0
0
MINEDUC
NATIONAL COMMISSION FOR THE FIGHT
AGAINST AIDS (CNLS)
MININFRA
TRANSPORT DEVELOPMENT BOAD
MIFOTRA
RWANDA ENVIRONMENT MANAGEMENT
AUTHORITY (REMA)
MINALOC
CDDP : COMMUNITY DEVELOPMENT AND
DECENTRALISATION PROJECT
NATIONAL DECENTRALIZATION
IMPLIMENTATION SECRETARIAT (NDIS)
NATIONAL COMMISSION FOR
DEMOBILIZATION, REINTEGRATION AND
REFUGIES
TOTAL
0
0
0
0
0
0
44,950,910
10,747,360
300,000
26,013,700
1,500,000
1,790,909
8,389,340
1,140,000
0
4,981,657
0
35,000
1,740,531,849
2,183,354,823
The amounts above have been reconciled with the sending Government entity.
7. Transfers to reporting entities
During the months to 30th June 2012, we transferred funds to reporting budget agencies as
shown below:
ACCOUNT
264101
264102
264201
Description
Transfers to Central Government Entities
MINISANTE
Transfers to Districts
COM STABEX
TOTAL
Financial Year
2011/2012
Month June 2012
Financial Year
2010/2011
Month June 2011
Frw
Frw
15,625,545
0
0
6,737,289
0
0
0
22,362,834
We have confirmed that the beneficiary institutions have received the funds and have
recorded these as inter-entity receipts.
13
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
8. Compensation of employees
During the months to 30th June 2012, we incurred compensation to employee costs as detailed in
the table below:
ACCOUNT
Description
Financial Year
2011/2012
Month June 2012
Frw
211301
211301
211309
213101
263301
263302
263303
263402
SALARIES - ( BASIC PAY ) – IN CASH
SALARIES - ( BASIC PAY ) – IN CASH
Regularization in cash
GOVERNMENT CONTRIBUTIONS TO SOCIAL
SECURITY - POLITICAL APPOINTEES
SALARIES - ( BASIC PAY )
TRANSPORT ALLOWANCES
HOUSING ALLOWANCES
GOVERNMENT CONTRIBUTIONS TO HEALTH
INSURANCE
3,232,137,572
20,554,464
320,685,687
48,500,000
30,000,000
12,232,393
14,767,607
DEASED AND FUNERAL COST
OTHER ALLOWANCES/BENEFITS
TOTAL
Financial Year
2010/2011
Month June 2011
Frw
1,523,243,921
14,253,072
72,406,056
0
0
3,678,877,723
0
128,006,195
198,741,239
105,476,973
3,530,932
111,000
2,045,769,388
9. Use of Goods and Service
During the months to 30th June 2012, we consumed goods and services as detailed in the table
below:
ACCOUNT
Description
Financial Year
2011/2012
Month June 2012
Financial Year
2010/2011
Month June
2011
Frw
Frw
221101
221104
221106
221402
221601
221703
221704
221706
221706
221707
221708
221710
STATIONERY AND PRINTING CONSUMABLES
COMPUTER CONSUMABLES
BOOKS
FAX AND TELEPHONE
BANK CHARGES
ADVERTS AND ANNOUNCEMENTS
MEETINGS AND SPECIAL ASSEMBLY COSTS
SYMPOSIA, SEMINARS AND SENSITIZATIONS
SYMPOSIA, SEMINARS AND SENSITIZATIONS
OFFICIAL RECEPTIONS
GUESTS' HOTEL BILLS
INTERNATIONAL COMMEMORATION DAYS
158,000
30,385,886
2,310,000
900,000
3,115,817
1,334,058
30,083,879
7,814,930
757,000
502,850
280,000
25,242,701
3,564,800
1,643,000
21,898,155
1,562,772
4,033,808
30,072,793
6,502,400
0
3,486,100
955,400
0
14
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
222108
222109
222110
222111
TECHNICAL ASSISTANCE REMUNERATION
CONTRACTUAL PERSONNEL
EMPLOYEE RECRUTMENT FEES
NATIONAL EXAMINATION FEES
222112
222199
223101
CLEANING SERVICES
OTHER PROFESSIONAL SERVICES FEES
TRANSPORTATION COST FOR DOMESTIC BUSINESS
TRAVEL (AIRPLANE, BUS, TRAIN, TAXI )
DOMESTIC PER DIEMS
DOMESTIC PER DIEMS
FUEL AND LUBRICANTS
LUMPSUM ALLOWANCE
REIMBURSEMENT FOR USE OF PERSONAL CAR FOR
WORK RELATED ACTIVITIES
PACKING -UNPACKING AND MOVING OF GOODS
AND SERVICES
OTHER TRANSPORTATION COSTS
ADMINISTRATIVE BUILDINGS
MAINTENANANCE ADMINISTRATIVE BUILDINGS
HOSPITAL BUILDINGS
SCHOOL BUILDINGS
RESIDENTIAL PREMISES
VEHICLES AND MOTORBIKES
OTHER EQUIPMENT
MENTENAINCE-PUBLIC PLACES AND FACILITIES
WATER AND ENERGY TOOLS AND SPARE PARTS
TRAINERS' FEES AND EXPENSES
TRAINING HOTEL FACILITIES
OTHER TRAINING RELATED EXPENSES
DRUGS
EXPROPRIATION COST
OTHER SECURITY AND SOCIAL ORDER RELATED
COSTS
AGRICULTURAL AND VETERINARY SUPPLIES
AGRICULTURAL AND VETERINARY SUPPLIES
FOOD STUFF
INVESTIGATION COSTS
OTHER CONTINGENCIES AND
EMERGENCIES OTHER CONTINGENCIES,
EMERGENCIES OR UNFORSEEN
EXPENDITURES
POSTAGE & COURIER
INTERNATIONAL PER DIEMS
UNIFORMS
MICROFILMS ETC
DOMESTIC ENTERTAINMNENT COSTS
OFFICE EQUIPMENT
TRAINING CONSUMABLES (Materials)
223104
223104
223108
223109
223112
223115
223199
224101
224101
224103
224104
224105
224110
224116
224120
224203
226101
226105
226199
227101
227307
227399
227401
227401
227501
1,002,159,882
168,530,914
7,107,329
12,029,800
5,810,000
93,752,846
2,108,000
0
0
795,799,629
9,479,400
0
45,111,056
21,203,515
16,828,172
1,460,000
47,623,087
661,200
8,000,000
215,000
0
1,668,000
14,800,000
16,165,136
12,160,827
8,120,050
9,589,349
4,308,242
2,041,668
218,000
1,842,743
835,000
989,000
89,404,634
204,598,623
17,310,036
2,480,000
0
0
12,985,000
0
3,229,534
2,208,462
3,375,500
0
257,503,107
0
24,381,400
50,537,320
165,551,319
0
0
0
0
0
35,000
60,000
244,700
296,900
465,000
519,265
676,250
680,400
783,800
0
0
0
0
0
0
0
15
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
FLAGS, BANNERS-DECORATION
ELECTRICAL CONSUMABLES-BULBS,
WIRES, TUBES, ETC
GUESTS' HOTEL BILLS
WATER & ELECTRICITY BILLS
HOSPTAL AND HEALTH CENTER BUILDING
AUTOMOBILE AND AIRCRAFTS
CLEANING MATERIALS
DOMESTIC TRAVEL - CAR HIRES
MONUMENT AND SITE
ARREARS FOR EXPROPRIATIONS AND
OTHERS
NETWORKS INFRASTRUCTURE
FREIGHT AND EQUIPMENT TRANSPORT
POOLING RISK FOR HEALTH INSURANCE
OPERATION FUNDS
TOTAL
0
0
0
0
0
0
0
0
0
0
0
0
0
0
2,776,723,523
813,900
866,597
955,400
1,560,000
1,915,903
2,240,738
2,875,853
3,436,940
4,230,720
5,441,408
6,300,521
7,836,320
118,139,122
1,715,994,107
2,419,477,050
10. Interest
During the months to 30th June 2012, we incurred interest on loans amounting to:
ACCOUNT
Description
Financial Year
2011/2012
Month June 2012
Financial Year
2010/2011
Month June 2011
Frw
0
0
0
Frw
0
0
0
2411
Interest on domestic debt
(Insert name of the category of loan)
(Insert name of the category of loan)
2412
Interest on foreign debt
(Insert beneficiary name)
(Insert beneficiary name)
0
0
TOTAL
0
0
16
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
11. Subsidies
During the months to 30th June 2012, we transferred subsidies to following entities and
organisations:
ACCOUNT
251
252
Description
Subsidies to Public Corporations
SUPPORT TO THIRD PARTY INITIATIVES
TRANSFER FOR RECURRENT EXPENDITURES
TRANSFERTS FOR WAGES
EARMARKED TRANSFERT FOR AGRICULTURAL
EXTENSION SERVICES
EARMARKED TRANSFERT FOR EROSION
CONTROL
EARMARKED TRANSFER FOR BANANA AND
MANIOC MOTHERGARDENS
EARMARKED TRANSFER FOR ANIMAL DISEASE
CONTROL
EARMARKED TRANSFER FOR COMMUNITY
HEALTH
EARMARKED TRANSFER FOR MOTIVATION OF
HEALTH CENTER PERSONNEL
EARMARKED TRANFER FOR DDISTRICT
HOSPITAL FUCTIONNING
EARMARKED TRANSFER FOR SCHOOL FEEDING
TRONC COMMUN
EARMARKED TRANSFER FOR CAPITATION
GRANT PRIMARY
EARMARKED TRANSFER FOR CAPITATION
GRANT TRONC COMMUN
ASSISTANCE TO VULNERABLE GROUPS
OTHER SOCIAL ASSISTANCE
TOTAL
Financial Year
2011/2012
Month June
2012
Frw
0
0
0
0
0
0
2010/2011
Month June 2011
Frw
0
0
8,820,140
35,708,447
916,415,430
1,634,115
0
127,854,190
0
11,023,921
0
11,479,450
0
43,873,314
0
66,091,928
0
19,159,030
0
142,477,348
0
591,941,792
0
104,881,361
0
0
0
46,208,820
164,979,420
2,292,548,706
12. Grants
During the months to 30th June 2012, we have provided Grants to following Governments and
International Organizations:
ACCOUNT
Description
Financial Year
2011/2012
Month June 2012
Financial Year
2010/2011
Month June 2011
17
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
261
262
Grants to Foreign Governments
(Insert name of Foreign Governments)
(Insert name of Foreign Governments)
Grants to international Organizations
(Insert to name of International
Organizations)
(Insert to name of International
Organizations)
TOTAL
Frw
0
0
0
0
Frw
0
0
0
0
0
0
0
0
0
0
13. Social Benefits
During the month of June 2012, following amounts have been paid for social benefits:
ACCOUNT
272101
272102
272103
272106
Description
POOLING RISK FOR HEALTH INSURANCE
ASSISTANCE TO ORPHANS
ASSISTANCE TO VULNERABLE GROUPS
OTHER UNCLASSIFIED SOCIAL ASSISTANCE
TOTAL
Financial Year
2011/2012
Month June 2012
Financial Year
2010/2011
Month June 2011
Frw
Frw
315,971,172
8,124,400
69,902,785
30,478,935
424,477,292
-
-
14. Other expenditures
During the month of June 2012, we incurred various other expenditures as detailed in the table
below:
ACCOUNT
Description
Financial Year
2011/2012
Month June 2012
Financial Year
2010/2011
Month June 2011
Frw
Frw
15,000,000
-
284101
MEMBERSHIP DUE TO LOCAL
INSTITUTION
DISTRICT SCHOOLS
52,578,708
284107
SECTORS
60,657,574
285108
OTHER MISCELLANEOUS EXPENSES
462,608,845
285108
OTHER MISCELLANEOUS EXPENSES
0
-
590,845,127
-
281101
TOTAL
18
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
15. Capital Expenditures
During the month of June 2012, we incurred capital expenditure as detailed in the table below:
ACCOUNT
231102
231103
231103
231104
231106
231107
231399
231399
231402
231404
231599
231602
231699
234104
Description
BUILDINGS - NON RESIDENTIAL (OFFICE
AND GENERAL)-RWANDA LOCAL
DEVELOPMENT SUPPORT FUND
BUILDINGS - NON RESIDENTIAL - NON
OFFICE
BUILDINGS - NON RESIDENTIAL - NON
OFFICE
ROADS INFRASTRUCTURE
WATER INFRASTRUCTURE
ENERGY INFRASTRUCTURE
OTHER OFFICE EQUIPMENT, FURNITURE
AND FITTINGS
OTHER OFFICE EQUIPMENT, FURNITURE
AND FITTINGS
LAPTOPS-GAKENKE
INTERNET CONNECTIVITY
EQUIPMENTGAKENKE
INTERNET CONNECTIVITY
EQUIPMENTGAKENKE
FORESTS
OTHER CULTIVATED ASSETS
IMPROVEMENT ON LAND
TOTAL
Financial Year
2011/2012
Month June 2012
Financial Year
2010/2011
Month June 2011
Frw
Frw
19,127,618
0
254,947,201
190,620,503
268,941,465
481,222,080
44,998,402
126,494,887
36,380,940
337,264,253
1,781,091
-
3,776,210
2,580,000
6,733,500
1,500,000
24,563,092
11,455,236
69,755,486
1,352,476,117
79,570,701
609,236,548
16. Disposal of Assets
During month of June 2012 we received capital receipts as detailed in the table below:
ACCOUNT
Description
Financial Year
2011/2012
Month June
2012
Financial Year
2010/2011
Month June 2011
Frw
Frw
151202
Motorbikes
0
151299
Other transport Equipments
0
151402
Laptops
0
19
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
151699
OTHER CULTIVATED ASSETS
0
153199
OTHER VALUABLES
0
154101
LAND
0
154101
Land
0
154103
SOIL
0
154103
Soil
0
154104
Improvement on land
0
154104
IMPROVEMENT ON LAND
0
-
Total
0
-
-
17. a Proceeds from borrowings
During the month of June 2012 we received loans as detailed in the table below:
ACCOUNT
Name of Lender
161
Loan Borrowing Domestic
(Insert lending entity )
(Insert lending entity)
Loan Borrowing Foreign
(Insert lending entity )
(Insert lending entity)
162
Date
received
Amount in
foreign
currency
Exch.
rate
Total
Amount in
local
currency
Frw
0
Financial
Year
2010/2011
Month June
2011
Frw
0
0
0
0
0
0
0
0
0
0
0
Amount in
local
currency
Financial
Year
2010/2011
Month June
2011
Frw
0
17. b. Repayments of borrowings
During the month of June 2012, we paid loans principal amounts as follows:
ACCOUNT
Name of Lender
2911
Repayment of principal
– Domestic debt
(Insert type of loan)
(Insert type of loan)
Repayment of principal
– Foreign debt
2921
Date
received
Amount in
foreign
currency
Exch.
rate
Frw
0
0
0
0
0
0
20
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
(Insert lending entity )
(Insert lending entity)
0
0
0
0
Total
0
0
18. Cash in hand
The petty cash balance amounts as at 30th June 2012 shown in the table below has been
reviewed by the Chief Budget Manager and a certificate included as an appendix to this report.
ACCOUNT DESCRIPTION
Financial Year
Financial Year
2011/2012
2010/2011
Month June 2012
Month June 2011
Frw
311101
Frw
Petty Cash
25,308
800
Total
25,308
800
19 .Cash at bank
The bank amounts shown in the table below have been reconciled to the bank statements as at
01 May 2012 and as at 30th June 2012.
Accoun
t
currenc
y
ACCO
UNT
Bank name
Account No.
311301
DISTRICT DE GAKENKEPHARMACIE
DISTRICT DE GAKENKE
MINAGRI PAIGELAC
DISTRICT DE GAKENKE
DISTRICT DE GAKENKEPASNVA
DISTRICT DE GAKENKE
CDLS
DISTRICT DE GAKENKE
-PAREF
DISTRICT GAKENKE
PDRH MINEDUC
DISTRICT GAKENKE
PROJET DE
DEVELOPPEMENT
GAKENKE/NEYP/REMA
DISTRICT GAKENKE
POOKLING RISK
1210548.
FRW
1210530
1210546
FRW
FRW
1210549
311303
311304
311308
311309
311310
311311
311312
311313
311314
Am
ou
nt
in
for
eig
n
cur
ren
cy
-
Exc
h.
rate
Balance as
at 30th June
2012
Balance as at
30 June 2011
Frw
160,369,734
Frw
59,158,922
1,220,690
0
176,704,271
41,000
FRW
4,080,720
59,202,307
1210541
FRW
11,826,538
5,823,225
1210547
FRW
14,376,520
6,043,130
1210535
FRW
0
1210534
FRW
232,665,59
5
15,273,721
1210910
1210538
FRW
FRW
232,262
5,360,345
1,048,262
88,233,581
12,400
21
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
311315
311317
311318
311319
311320
311321
311322
311323
311324
BP NYARUTOVE
BP KARUKUNGU
JADF
CTB-CDF/PADSEC-PN
MUSASA PHARMACIE
SSF-HIV/GAKENKE
GAKENKE DISTRICT /
PROJET MINISANTE IV
UBWOROZI GAKENKE
DISTRICT
CONSTRUCTION
DISTRICT GAKENKE
Total
547264500
81214650
547/003806/00
1210960
103386201
1210977
1210017
FRW
FRW
FRW
FRW
FRW
FRW
FRW
114,324,000
0
68,753
542-260442611
542-260384911
FRW
8,257,151
-
FRW
83,892
-
35,793,489
18,925,241
63,513,192
539,832
671,637,954
60,238,924
9,879,770
4,634,837
32,708238
19,054,741
131,094,359
-
669,151,688
20. Deposits
The following were fixed deposits as at 30th June 2012
ACCOUNT
DESCRIPTION
311501
Bank deposits within Banks in
Rwanda
Bank deposits within Banks outside
Rwanda
Total
321501
Financial Year
2011/2012
Month June 2012
Financial Year
2010/2011
Month June 2011
Frw
Frw
0
0
0
0
0
0
21 Accounts receivables
The following were the accounts receivables as at 30th June 2012:
ACCOUNT
312101
312201
312202
312401
Total
Debtor’s name
Accounts receivables- Customers
PAYROLL ADVANCE
IMPREST ACCOUNT
RECEIVABLES FROM BUDGET AGENCIES
Financial Year
2011/2012
Month June
2012
Financial Year
2010/2011
Month June
2011
Frw
Frw
38,426,951
0
0
0
31,502,000
31,502,000
180,000
0
48,887,250
87,494,201
22
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
22 Account payables
The following were the accounts payables as at 30th June 2012:
Creditor’s name
ACCOUNT
Financial Year
2011/2012
Month June
2012
Financial Year
2010/2011
Month June
2011
Frw
Frw
412101
412105
412107
412108
412201
412402
ACCS.PAYABLE - SUPPLIERS (CONTROL)
RETURNED PAYMENTS
TRANSIT FUNDS
OTHER ACCOUNTS PAYABLE
OUTSTANDING SALARIES AND WAGES
ACCS.PAYABLE - WHT
412403
ACCS.PAYABLE - PENALTY
RAMA Contribution payable
CSR
ACCS PAYABLE – OTHER FINES AND
FOFEITURES
Total
334,618,690
0
31,111,480
0
0
7,553,824
191,236
0
0
680,425,062
54,036,161
12,127,728
20,834,330
0
6,314,773
14,226,442
0
1,715,346
373,475,230
789,679,842
23 a .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.
ACCOUNT
Description
Balance as at 1
July 2011
Cash
Bank
Accounts receivable
Accounts payables
622,854,459
31,502,000
(789,659,842)
Financial Year
2010/2011
Month June
2011
Frw
0
463,728,419
0
(47,523,770)
TOTAL
(135,303,383)
416,204,649
Frw
511101
511101
511102
511103
The balances above are extracted from the signed financial statements submitted to MINECOFIN
in FY 2012.
23
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
23.b. Prior Year Adjustments
The following is the prior year adjustments to opening balances:
ACCOUNT
Description
Financial Year
2011/2012
Month June 2012
Financial Year 2010/2011
Month June 2011
Frw
512101
512102
512103
Cash and bank adjustment
Accounts Receivable
Accounts Payable
TOTAL
Frw
14,161,264
59,302,628
393,516,909
53,815,149
11,915,220
438,658,273
65,730,369
0
The prior year adjustment related to accounts receivable and was proposed by the Auditor
General during the audit of FY 2012. The adjustment has been approved by the CBM and the
approved journal voucher is hereby attached.
24
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
23 Budget execution report – ( Print and insert budget Execution report from IFMIS entities)
Approved
Revised
Budget
A
Budget
B
This Month
Commitment
to
Expenditure
up
Total
commitment and Budget
Perf.
Expenditure to
to last period date
Balance
E
F=C+D+E
G=B-F
I=(F/B)%
xx
xx
xx
X%
Recurrent Budget
21 – Compensation of
employees
22 – Use of goods and
services
23 – Acquisition of
assets
24 – Interest
25 - Subsidies
26 – Grants
27 – Social Benefits
28 – Other expenditure
29 – Repayment of
debt
xx
Expenditure date
C
D
xx
xx
xx
xx
xx
xx
xx
xx
xx
X%
xx
xx
xx
xx
xx
xx
xx
X%
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
X%
X%
X%
X%
X%
X%
xx
xx
xx
xx
xx
xx
xx
X%
Development Budget
21 – Compensation of
employees
22 – Use of goods and
services
23 – Acquisition of
assets
24 – Interest
xx
xx
xx
xx
xx
xx
xx
X%
xx
xx
xx
xx
xx
xx
xx
X%
xx
xx
xx
xx
xx
xx
xx
X%
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
X%
X%
xx
25
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
Commitment
to
Approved
Revised
This Month
Budget
A
Budget
B
Expenditure date
C
D
xx
xx
xx
xx
25 - Subsidies
26 – Grants
27 – Social Benefits
28 – Other expenditure
29 – Repayment of
debt
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
Grand Total :
xx
xx
Expenditure
up
xx
xx
xx
xx
to last period
E
xx
xx
xx
xx
xx
xx
xx
xx
xx
xx
Total
commitment and Budget
Expenditure to
date
Balance
F=C+D+E
G=B-F
xx
xx
xx
xx
Perf.
xx
xx
xx
xx
I=(F/B)%
X%
X%
X%
X%
xx
xx
X%
xx
xx
X%
Explanation on variances
Explain the major variances observed above:
(i) Xxxx
(ii) Xxxx
(iii) Xxxx
(iv) Xxxx
(v) Xxxx
26
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
Appendices
1. Detailed Trial Balance
2. Statement of revenue and expenditure
3. Statement of financial position
4.
Bank reconciliation statements as at 30th June 2012. (For all bank accounts)
5. Bank statements to accompany the bank reconciliation statements. (For all bank accounts)
6. Petty cash certificate
7. List of debtors and creditors
8. Unidentified revenue
27
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
1. Detailed Trial Balance as at 30th June 2012
28
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
2. Bank reconciliation statements as at 30th June 2012. (For all bank
accounts)
29
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
3. Bank statements to accompany the bank reconciliation statements. (For
all bank accounts)
30
GAKENKE DISTRICT
Financial statements
For the period ended 30th June 2012
4. Petty cash certificate
Cash Count Certificate
Date: 30th June 2012
Currency: Frw
Notes
Authorised cash threshold (maximum cash allowed)_____Frw__100,000_____
Denomination
5,000
Number
1
Total Value
5,000
2,000
6
12,000
1,000
3
3,000
500
10
5,000
100
3
300
5
1
5
1
3
3
100
Coins
50
20
10
Total amount of cash counted (a)
Add petty cash advances outstanding (b)
25,308
0
Total cash in hand ( c = a+b)
Cash balance as per cash book (IFMIS) (d)
Difference (e = c-d)
Action required/ explanation for the difference : -
25,308
25,308
Cash counted
by
Agreed by
Name
NSENGIYUMVA Samuel :
(Director of Finance)
KWIZERA Jean Pierre :
(Cashier/accountant incharge
of petty cash)
Signature
0
Date
30th June
30th June
31