GAKENKE DISTRICT
Adjusted Annual Report and Financial Statements
For The Period Ended 30 June 2014
Issued in December 2014
Table of contents ..................................................................................... Page No.
1. Background of the institution .......................................................................... 1
2. Statement of responsibilities........................................................................... 2
3. Statement of revenues and expenditure for the period ended 30 June 2014 . 3
4. Financial Assets and Liabilities as at 30 June 2014 ....................................... 4
5. Cash flow statement for the 30 June 2014 ..................................................... 5
6. Accounting policies ......................................................................................... 6
7. Notes to the financial statements ................................................................... 9
8. Important disclosures ................................................................................... 21
9. Budget Performance report .......................................................................... 24
10. Progress on follow up of Audit Recommendations ....................................... 25
11. Compliance checklist for Budget Agencies .................................................. 30
Disclosure on subsidiary entities financial results ............................................... 34
a)
Trial Balance
b) Bank reconciliation statements
c) Bank statements to accompany the bank reconciliation statements
d) Petty cash certificate
e) List of debtors and creditors
GAKENKE DISTRICT
Financial statements
For the Months Ended 30 June 2014
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 (insert correct act establishing the Budget Agency). The entity is domiciled in Kigali,
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 the 30 June 2014 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 2014
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 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: 31st December 2014
2
GAKENKE District
Financial statements
For the period ended 30 June 2014
3. Statement of revenues and expenditure for the period ended 30 June 2014
Notes
Financial Year
2013/2014
12 Months 30 to
June 2014
Financial Year
2012/2013
12 Months to 30
June 2013
Tax Revenue
1
249,000
48,000
Fees, fines, penalties and licenses
2
426,635,038
775,611,092
Transfers from Treasury
3
8,064,449,662
7,366,112,811
Transfers from other Government Reporting entities
4
1,486,228,234
1,534,760,941
Grants
5
6,107,100
13,878,536
Other revenues
8
6,566,475
27,298,746
9,990,235,509
9,717,710,126
6
0
0
7
0
9,990,235,509
0
9,71,710,126
9
5,076,408,034
931,120,842
22,114,800
919,877,522
750,925,949
0
25,000,000
4,642,006,477
762,813,887
31,719,262
785,271,400
1,571,849,501
0
7,725,447,147
7,794,624,521
16
2,332,061,571
2,018,349,210
17
0
0
10,057,508,718
9,812,973,731
(67,273,209)
(95,263,605 )
Revenues
Operating revenue
Total operating revenue (1)
Capital Receipts (2)
Proceeds from sale of capital items
Loans and borrowings(3)
Proceeds from borrowings
Total Revenues (A)
EXPENSES: Operating expenses
Compensation of employees
Purchase of Goods and Services
10
Transfers to Reporting Entities
11
Grant and other transfer payments
12
Social Assistance
13
Finance cost
14
Other Expenses
15
Total operating expenses (4)
963,994
Capital payments (5)
Capital Expenditure
Repayment of borrowings (6)
Loans repayments
Total expenses (B)
SURPLUS/DEFICIT (C=A- B)
Sign: Accountant …………..…........... Director of Finance ………........……. Chief Budget Manager ......................……
3
GAKENKE District
Financial statements
For the period ended 30 June 2014
4. Financial Assets and Liabilities as at 30 June 2014
Notes
Financial Year
2013/2014
As at Month of
June 2014
Frw
Financial Year
2012/2013
As at Month of June
2014
Frw
Bank Balances and Deposits
18
(73,534,282)
196,988,075
Cash Balances
19
3,000
5,000
Accounts Receivables and Advances
20
50,973,600
57,968,695
(22,557,682 )
254,961,770
179,168,850
373,609,823
(201,726,532 )
(118,648,053 )
22
(118,648,053)
(67,273,209)
385,682,233
(95,263,605)
23
(15,805,270)
(409,066,681)
(201,726,532 )
(118,648,053 )
Financial Assets
Total Financial Assets
Financial liabilities (E)
Accounts Payables
21
Net Financial assets
Representing
Accumulated surplus (Deficit) from previous years
Net surplus / (Deficit) for current year
Prior year adjustment
Total Closing Balances
Sign: Accountant …………......…... Director of Finance ………..........……. Chief Budget Manager .....................……
4
GAKENKE District
Financial statements
For the period ended 30 June 2014
5. Cash flow statement for the 30 June 2014
Financial Year
2013/2014
As at June of 2014
Financial Year 2012/2013
Frw
Frw
As at June of 2013
Cash flow from operating activities
Tax Revenue
249,000
48,000
Transfers from Treasury
426,635,038
8,064,449,662
775,611,092
7,366,112,811
Transfers from other Government Reporting entities
1,486,228,234
1,534,760,941
Grants from Donors
6,107,100
13,878,536
Other revenues
6,566,475
27,298,746
(5,076,408,034)
(4,642,006,477)
(931,120,842)
(762,813,887)
Fees, fines, penalties and licenses
Payments for operating expenses
Compensation of employees
Use of Goods and Services
Transfers to Reporting Entities
(22,114,800)
(31,719,262)
Grant and other transfer payments
(919,877,522)
(785,271,400)
Social Assistance
(750,925,949)
0
(1,571,849,501)
0
(25,000,000)
(963,994)
6,995,095
29,525,506
(194,440,973)
134,593
Finance cost
Other Expenses
Adjusted for:
Changes in receivables
Changes in payables
Adjustments during the year
(15,805,270)
(409,066,681)
Net cash flows from operating activities
2,061,53,214
1,543,679,023
Purchase of capital items
(2,332,061,571)
(2,018,349,210)
Proceeds from sale of capital items
0
(2,332,061,571)
0
(2,018,349,210)
Repayment of borrowing
0
0
Proceeds from borrowing
0
0
Net cash flow from financing activities
0
0
(270,524,357)
(474,670,187)
Cash and cash equivalent at BEGINNING of the year
196,993,075
671,663,262
Cash and cash equivalent at END of the year
(73,531,282)
196,993,075
0
0
Cash flows from Investing Activities
Net cash flows from Investing Activities
Cash flow from Financing Activities
Net increase in cash and cash equivalents during the
year
Control
Sign: Accountant ………...…..…... Director of Finance ……….........……. Chief Budget Manager ...................……
5
GAKENKE District
Financial statements
For the period ended 30 June 2014
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 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

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
6
GAKENKE District
Financial statements
For the period ended 30 June 2014
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.
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.
7
GAKENKE District
Financial statements
For the period ended 30 June 2014
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 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.
i)
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
j)
Prior year Adjustments
Prior Year adjustments consist of different adjustments made to consolidated report of prior year.
8
GAKENKE District
Financial statements
For the period ended 30 June 2014
7. Notes to the financial statements
1. Tax Revenue
During the year, we received Tax Revenues as detailed below:
ID
ACCOUNT
Description
111
112
113
114
115
Financial Year
2013/2014
Month to June 2014
Frw
Financial Year
2012/2013
Month to June 2013
Frw
Taxes on Income, Profits or Capital Gains
Taxes on Payroll and Workforce
Tax on Property Income
Taxes on goods and services
Taxes on international trade and transactions
249,000
0
0
TOTAL
249,000
0
0
0
0
48,000
0
0
48,000
2. Fees, Fines, Penalties and licenses
During the year, we received fees, fines, penalties and licenses as detailed below:
ID
ACCOUNT
Description
141
Property Income
Sales of goods and services
Fines, penalties, and forfeits
142
143
TOTAL
Financial Year
2013/2014
Month to June 2014
Frw
Financial Year
2012/2013
Month to June 2013
Frw
16,054,782
13,842,810
392,371,345
743,556,580
18,208,911
18,211,702
426,635,038
775,611,092
3. Cash transfer from central treasury
During the year, we received transfers from Central Treasury as detailed below:
ID
ACCOUNT
Description
134101 +
134201
134102 +
134202
134103 +
134203
Financial Year
2013/2014
Month to June 2014
Frw
Financial Year
2012/2013
Month to June 2013
Frw
Treasury Direct Payments
4,120,664,977
3,667,411,193
Treasury Direct Cash Transfers
3,943,784,685
3,698,701,618
0
0
8,064,449,662
7,366,112,811
Treasury Indirect Cash Transfers
TOTAL
9
GAKENKE District
Financial statements
For the period ended 30 June 2014
4. Transfers from Government Reporting Entities
During the year, we received transfers from government reporting agencies as detailed below:
ID
ACCOUNT
135101
135101
135101
135101
135101
135201
135101
135101
135101
135101
135102
135201
135201
135201
135201
135201
135201
TOTAL
Description
Transfers from Central government entities
RLDSF
RWANDA BIOMEDICAL CENTER
PRIMATURE
NATIONAL COMISSION FOR CHILDREN
JADF
ROAD MAINTAINANCE FUND
Rwanda Agricultural Export Development Board
RWANDA AGRICULTURE BOARD
RWANDA REVENUE AUTHORITY
Transfers from Districts
Transfers from Independent development
projects
PRICE
LVEMP II
NATIONAL DOMESTIC BIOGAS
PROGRAMME
Single Stream Fund HIV-VCT-MINIYOUTH
PROJET MINISANTE IV
Financial Year
2013/2014
Month to June
2014
Frw
Financial Year
2012/2013
Month to June 2013
1,130,405,358
835,000
0
56,148,269
598,907
37,647,670
0
0
64,384,845
1,053,224,981
1,810,000
57,180,277
109,528,594
9,986,884
25,306,527
800,000
5,775,924
800,000
35,887,992
9,000,000
0
0
0
2,004,784
148,515,409
1,486,228,234
4,779,000
266,368,754
Frw
1,534,760,941
The amounts above have been reconciled with the sending Government entity.
10
GAKENKE District
Financial statements
For the period ended 30 June 2014
5. Grants
During the months/year to 30 June 2014 we received funds from one donor as detailed in the
table below:
ID
131
132
Name of Donor
Date
received
Amount
in foreign
currency
Exch.
rate
Amount in
local
currency
Frw
12 Months
to June
2014
Frw
-
-
-
0
0
0
0
-
-
1
4,764,100
1,343,000
9,246,614
1
-
-
1
0
3,270,000
-
-
-
-
-
Grants Received from Bilateral
Donors (Foreign Governments)
(Insert name of donor)
(Insert name of donor)
Grants Received from
Multilateral Donors
(International Organisations)
HEALTH SECTOR SUPPORT
(RWANDA FAMILY HELTH
132102
PROJECT)
132102
RALGA RWANDA
133
Grants Received from Local
Individuals and organisations
FAMILY HEALTH
133102 INTERNATIONAL (FHI)
(Insert name of donor)
Total
6,107,100
1,361,922
13,878,536
6. Proceeds from sale of Capital items
During the 12 months to 30 June 2014we received capital receipts as detailed in the table below:
ID
ACCOUNT
Description
151
152
153
154
155
156
Disposal of tangible fixed assets
Sale of Inventories
Sale of Valuables
Sale of Non Produced Assets
Sale of Financial Assets - Domestic
Sale of Financial Assets - Foreign
TOTAL
Financial Year
2013/2014
12 Months June 2014
Frw
0
0
0
0
0
0
0
0
Financial Year
2012/2013
12 Months to June
2013
Frw
0
0
0
0
0
0
0
0
11
GAKENKE District
Financial statements
For the period ended 30 June 2014
7. Proceeds from borrowings
During the year to 30 June 2014we received loans as detailed in the table below:
ID
ACC
OUN
T
161
162
Name of Lender
Date
received
Loan Borrowing - Domestic
Insert the name of the lender
Insert the name of the lender
Amount in
foreign
currency
Exch.
rate
Amount in
local
currency
12 Months
to June
2014
Frw
0
Frw
0
0
0
0
0
-
Loan Borrowing - Foreign
Insert the name of the lender
Insert the name of the lender
Total
8. Other revenue
During the Monts to 30 June 2014, we received funds from various other sources as detailed in
the table below:
ID
ACCOUNT
144
145
Description
Voluntary transfers other than grants
Miscellaneous and Unidentified Revenue
TOTAL
Financial Year
2013/2014
12 Month to June
2014
Frw
0
Financial Year
2012/2013
12 Months to June
2014
Frw
0
6,566,475
27,298,746
6,566,475
27,298,746
9. Compensation of employees
During the 12 months to 30 June 2014, we incurred compensation to employee costs as detailed
in the table below:
ID
ACCOUNT
Description
Financial Year
2013/2014
12 Month to June
2014
Frw
Financial Year
2012/2013
12 Months to June
2013
Frw
211
Salaries in cash
3,579,319,462
3,237,337,424
212
213
214
2633
2634
Salaries in kind
Social contribution
Salaries arrears
Transfer for salaries
Transfers for social contributions
0
0
0
1,497,088,572
0
0
0
0
TOTAL
5,076,408,034
1,404,669,053
0
4,642,006,477
12
GAKENKE District
Financial statements
For the period ended 30 June 2014
10. Use of Goods and Service
During the 12 months to 30 June 2014, we consumed of goods and services as detailed in the
table below:
ID
ACCOUNT
221
222
223
224
225
226
227
228
229
Description
General Services
Professional, Research services
Transport and travel
Maintenance, Repairs and Spare Parts
Tools and Small Equipments
Training Costs
Supplies and services
Arrears
Other Use of Goods& Services
TOTAL
Financial Year
2013/2014
12 Month to June
2014
Frw
Financial Year
2012/2013
12 Months to June
2013
Frw
182,615,246
254,401,029
282,445,024
120,142,784
0
50,374,065
35,468,384
0
5,674,310
171,169,245
206,575,098
236,168,899
8,286,791
931,120,842
762,813,887
0
15,885,786
123,975,578
752,490
0
11. Transfers to reporting entities
During the 12 months to 30 June 2014, we transferred funds to reporting budget agencies as
shown below:
ID
ACCOUNT
264101
264101
264101
264102
264201
266101
Description
RWANDA DEVELOPMENT BOARD
NEYP REMA
RLDSF
Transfers to Districts
Transfers to Independent development
projects
( Prisons, NPPA and Courts at High Instance
Level)
TOTAL
Financial Year
2013/2014
Month to June 2014
Frw
0
Financial Year
2012/2013
Month to June 2013
Frw
0
22,114,800
219,262
0
0
0
0
0
0
0
22,114,800
31,719,262
31,500,000
12. Grants and other transfer payments
During the 12 months to 30 June 2014, we transferred the following amounts in form of Grants
and Other transfer payments
13
GAKENKE District
Financial statements
For the period ended 30 June 2014
12 (a) Grants
ID
ACCOUNT
Description
Frw
Financial Year
2013/2014 – 1
Month to June 2014 –
1
Frw
261
Grants to Foreign Governments
(insert name)
(insert name)
xx
xx
xx
xx
Grants to International Organizations
(insert name)
(insert name)
xx
xx
xx
xx
TOTAL
XX
XX
Financial Year
2013/2014
Month to June 2014
Frw
Financial Year
2012/2013
Month to June 2013
Frw
xx
xx
xx
xx
xx
xx
xx
xx
XX
XX
Financial Year
2013/2014
Month to June 2014
Frw
Financial Year
2012/2013
Month to June 2013
Frw
532,222,813
471,733,078
255,442,538
224,289,239
0
0
0
0
1,342,996
88,949,083
262
Financial Year
2013/2014
Month to June 2014
12 (b) Subsidies
ID
ACCOUNT
Description
251
Subsidies to Public Corporations
(insert name)
(insert name)
Subsidies to Private Enterprises
(insert name)
(insert name)
252
TOTAL
12 (c) Other transfer Payments
ID
ACCOUNT
283
284101
284102
284103
284106
284107
284108
284199
Description
Grants to Local Individuals and
Organizations
Transfers to District Schools
Transfer to District Hospitals
Transfer to Political parties
Transfer to Teachers Sacco
Transfer to Sectors
Transfer to Credit Saving Scheme - CSS
Other transfer payment
TOTAL
0
0
130,869,175
300,000
919,877,522
785,271,400
14
GAKENKE District
Financial statements
For the period ended 30 June 2014
13
Social assistance
During the 12 months to 30 June 2014, we incurred social assistance amounting to:
ID
ACCOUNT
272
273
274
Description
Social Assistance Benefits
Employer Social Benefits
Arrears on payment of social benefits
TOTAL
Financial Year
2013/2014
Month to June 2014
Frw
Financial Year
2012/2013
Month to June 2013
Frw
750,925,949
1,571,849,501
0
0
0
0
750,925,949
1,571,849,501
14
Finance Cost
Finance cost is represented by interest incurred on Public Loans. During the 12 months to 30
June 2014, we incurred interest on loans amounting to:
ID
ACCOUNT
2411
2412
Description
Interest on domestic debt
Interest on foreign debt
TOTAL
Financial Year
2013/2014
Month to June 2014
Frw
xx
xx
xx
xx
Financial Year
2012/2013
Month to June 2013
Frw
xx
xx
xx
xx
15
Other expenses
During the 12 months to 30 June 2014, we incurred various other expenditures as detailed in the
table below:
ID
ACCOUNT
281
282
285
286
Description
Membership dues and subscriptions
Scholarships and other education benefits
Miscellaneous
Arrears on other expenditures
TOTAL
Financial Year
2013/2014
Month to June 2014
Frw
Financial Year
2012/2013
Month to June 2013
Frw
25,000,000
0
0
0
0
963,994
25,000,000
963,994
0
0
15
GAKENKE District
Financial statements
For the period ended 30 June 2014
16
Capital Expenditures
During the 12 months to 30 June 2014, we incurred capital expenditure as detailed in the table
below:
ID
ACCOUNT
231
232
233
234
235
236
237
Description
Acquisition of tangible fixed assets
Inventories
Valuables
Non Produced Assets
Investment in Financial Assets – Domestic
Investment in Financial Assets – Foreign
Arrears on acquisition of fixed assets
TOTAL
Financial Year
Financial Year
2013/2014
2012/2013
Month to mm 201X Month to mm 201X - 1
Frw
Frw
2,011,503,840
0
0
127,341,625
0
0
193,216,106
2,332,061,571
1,965,293,015
0
0
53,056,195
0
0
0
2,018,349,210
17
Loan repayments
During the 12 months to 30 June 2014, we paid loans principal amounts as follows:
ID
ACCOUNT
2911
2921
Description
Repayment of principal – Domestic debt
Repayment of principal – Foreign debt
TOTAL
Financial Year
2013/2014
Month to June 2014
Frw
xx
xx
xx
Financial Year
2012/2013
Month to June 2013
Frw
xx
xx
xx
18
Cash at bank
The bank amounts shown in the table below have been reconciled to the bank statements as at
30/06/2014 and as at 30/06/2013
16
GAKENKE District
Financial statements
For the period ended 30 June 2014
ACCOUNT
Bank name
Account No.
Account
currency
Amount in
foreign
currency
Exch.
rate
Balance as at
28th February
Balance as
at 30th June
2013
Frw
311302
DISTRICT DE GAKENKE
MAP SPECIAL
FRW
0
0
311303
311304
DISTRICT DE GAKENKE
MINAGRI PAIGELAC
DISTRICT DE GAKENKE
CDDP-DISTRICT DE
GAKENKE
DISTRICT DE GAKENKE
CNLS BAD SPECIAL
DISTRICT DE
GAKENKE-PASNVA
DISTRICT DE GAKENKE
CDLS
1210530
1210546
FRW
FRW
- 43,472,132
0
10,753,524
0
FRW
0
0
FRW
0
0
1210549
FRW
4,029,720
4,052,720
1210541
FRW
159,278
1,757,278
311310
DISTRICT DE GAKENKE PAREF
1210547
FRW
0
0
311311
1210535
FRW
0
0
1210534
FRW
-93,599,963
2,075,725
311313
311315
311316
DISTRICT GAKENKE
PDRH MINEDUC
DISTRICT GAKENKE
PROJET DE
DEVELOPPEMENT
GAKENKE/NEYP/REMA
BP NYARUTOVE
BP.RUSHAHSI
1210910
547264500
FRW
FRW
FRW
0
13,747,697
0
0
15,513,268
0
311317
BP KARUKUNGU
81214650
FRW
0
0
311318
JADF
547/003806/00
FRW
770,293
1,759,798
311319
CTB-CDF/PADSEC-PN
1210960
FRW
9,748,893
43,693,671
311321
SSF-HIV/GAKENKE
1210977
FRW
14,398,173
57,848,373
311322
GAKENKE DISTRICT /
PROJET MINISANTE IV
UBWOROZI GAKENKE
DISTRICT
CONSTRUCTION
DISTRICT GAKENKE
GAKENKE DISTRICT
LOCAL REVENUE
GRANTEE-GAKENKE
RWANDA FAMILY
HEALITH PROJECT
1210017
FRW
3,068,178
44,479,187
542-260442611
542-260384911
69046015210
FRW
924,026
929,726
FRW
72,517
78,217
FRW
15,774,780
12,858,588
1210938
FRW
58,066
1,188,000
1211021
FRW
1,334,192
0
(73,534,282)
196,988,075
311305
311307
311308
311309
311312
311323
311324
311325
311326
311327
REMA-LVEMPII/GAKENKE
DISTRICT
Total
17
GAKENKE District
Financial statements
For the period ended 30 June 2014
19
Cash in hand
The petty cash balance amounts as at 30/06/2014 shown 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 Year 2013/2014
Month to June 2014
Frw
311101
Financial Year
2012/2013
Month to June 2013
Frw
Petty Cash
3,000
5,000
Total
3,000
5,000
20
Accounts receivables
The following were the accounts receivables as at 30/06/2014:
ID
ACCOUNT
Debtor’s name
3121 + 3221
Account receivables – third parties
Financial Year
2013/2014
Month to June
2014
Frw
50,973,600
3122 + 3222
Accounts receivables - employees
(List the receivables here by name)
0
0
Intra-Government Debtors (Government reporting
entities )
(List the reporting institutions)
0
0
Receivable from Public Enterprises
(List the Public Enterprises)
0
0
3124 + 3224
3125 + 3225
312601/02 +
322601/02
Total
Financial Year
2012/2013
Month to June
2013
Frw
57,968,695
National Scholarship Scheme Loans
0
0
50,973,600
57,968,695
18
GAKENKE District
Financial statements
For the period ended 30 June 2014
21
Account payables
The following were the accounts payables as at dd mm 201x:
Creditor’s name
ID ACCOUNT
Financial Year
2013/2014
Month to June
2014
Frw
Financial Year
2012/2013
Month to June
2013
Frw
179,168,850
373,609,823
4121 + 4221
Accounts payable – third parties
4122 + 4222
Payroll liabilities
(List the individual accounts payables here or
provide a schedule)
0
0
Inter-Government creditors
(List the Government institutions here)
0
0
Funds held on behalf of third parties
(List the third parties)
0
0
179,168,850
373,609,823
4123
4311
451101
451102
Domestic Loans – Principal
Insert names – Lenders
Domestic Loans – Period interests not paid
Insert names – Lenders
Total
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.
ID
ACCOUNT
Description
511101
511101
511102
511103
Closing
balances
submitted for
consolidation
Frw
Bank Balances
Cash Balances
Accounts
Receivables
196,988,075
5,000
57,968,695
Accounts Payables
-373,609,823
-118,648,053
Total
Restated closing
balances
Frw
Adjustments
Frw
5,118,881
0
201,306,956
5,000
0
57,968,695
(20,924,151)
(15,805,270)
-394,333,974
-135,053,323
The balances above are extracted from the signed financial statements submitted to MINECOFIN
in FY 2013/2014.
19
GAKENKE District
Financial statements
For the period ended 30 June 2014
23
Prior Year Adjustments
The following is the prior year adjustments to opening balances:
Description
Cash and bank
Accounts receivable
Accounts payable
Total
Notes
As at 30 June 2013 As at 30 June
Frw
2012
Frw
1
2
3
5,118,881
0
-20,924,151
(15,805,270)
(305,432,427)
(42,921,889)
(60,712,365)
(409,066,681)
Note 1: Adjustments on cash and bank balances
Adjustments made on cash and bank balances are explained as below
Description
Kwandika amafaranga yasagutse mu gikorwa cyo gutoranya abana b’imfubyi
n’ abatishoboye ntagarurwe muri uwo mwaka ahubwo akagarurwa mu mwaka
ukurikiyeho
Kwandika amafaranga yinjiye kuri konti mu mwaka wa 2012/2013 ariko
akinjijwa mu bitabo mu mwaka wa 2013/2014
Total
Frw
4,518,881
600,000
5,118,881
Note 2: Adjustments on accounts receivables
Adjustments made on accounts receivables are explained as below
Description
xxxxxx
xxxxxx
xxxxxx
xxxxxx
Total
Frw
Note 3: Adjustments on accounts payables
Adjustments made on accounts payables are explained as below
Description
Recording the omitted payables in FY 2012/2013
Ajustements of unexisted liabilities
Frw
(28,887,362)
7,933,211
20
GAKENKE District
Financial statements
For the period ended 30 June 2014
Description
Adjustment of an overvalued liability
Total
Frw
30,000
-20,924,151
Adjustments explained above have been made in line with audit recommendations and other
proposed adjustments and these have been approved by the CBM and approved journal
vouchers supporting every adjusting transaction have been properly documented.
8. Important disclosures
8.1 Statement of contingent liabilities
The following are the contingent liabilities that currently exist as at 30 June 2013.
Category
Brief Description
Bank guarantees
(Enter name of entity guaranteed,
bank that provided the loan and
date when loan was received;
period/term of the loan and
year/date when the loan will be
settled). This is mainly for districts
that have guaranteed loans.
Pending legal
proceedings
Contingent Liability: The Money
that the District should pay to
AKIMPAYE Jean Baptiste who was
Financial Year
2013/2014
As at 30 June
2014
Frw
Financial Year
2012/2013
As at 30 June
2013
Frw
-
-
sacked by the district illegally
hence the district has lost the case
and it was ordered by Labour court
to pay him Rwf 8,336,000.
8,336,000
0
Total contingent
liability
8,336,000
0
21
GAKENKE District
Financial statements
For the period ended 30 June 2014
8.2 Statement of investments
The following are the investments that that currently exist as at 30 June 2013. These have
already been expensed at the year of acquisition and are reflected here for disclosure purposes.
These are disclosed at cost.
Category
Number of Current
Previous Period
Units and period
cost per
unit
As at 30
As at 30 June
June 2013
2012
Frw
Frw
Brief Description
Investment in
Shares
Investment in
Bonds
Other
Investment
(Enter name of entity in which
the investment has been
made).
(Enter name of entity in which
the investment has been
made).
(Enter name of entity in which
the investment has been
made).
Total
investments
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
8.3 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 30 June 2013. The drawn balances have already been included as
income during the current and previous periods.
Source of funds
Donor
Amount
Amount
Undrawn
Undrawn
Commitment- received
received
balance to balance to
(drawn) to
(drawn) to date
date
date –
date –
(dd mm
(dd mm
(dd mm
(dd mm
2013)
2013)
2013)
2013)
(in Frw)
(in Frw)
(in
(in
(in
respective
respective
respective
currency)
currency)
currency)
(A)
(B)
(A)-(B)
(i)
Grant
Insert name of
donor
xxx
xxx
xxx
xxx
xxx
Insert name of
development partner
xxx
xxx
xxx
xxx
xxx
Total
xxx
xxx
(ii)
Loan
xxx
22
GAKENKE District
Financial statements
For the period ended 30 June 2014
8.4 Assets and Liabilities written off during the period
Debtor or Creditor
Name
Brief Description
Financial Year
xxx
As at 30 June
xxx
Frw
Assets written off during the period
Provide brief explanation of the
reason of writing off a given asset
XYZ
Provide brief explanation of the
reason of writing off a given asset
Total assets written off
Liabilities written off during the period
ABC
Provide brief explanation of the
reason of writing off a given liability
XYZ
Provide brief explanation of the
reason of writing off a given liability
Total liabilities written off
Total assets and liabilities written off during the period
Financial Year
xxxx
As at 30 June
xxx
Frw
ABCD
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
23
GAKENKE District
Financial statements
For the period ended 30 June 2014
9. Budget Performance report
Particulars
B
Revenue
Tax Revenue
Fees, fines, penalties and licenses
Transfers from Treasury
Transfers from other Government
Reporting entities
Grants
Other revenue
Proceeds from sale of capital items
Proceeds from borrowings
Total Revenue
FY 2013/2014
Approved budget - Frw
FY 2013/2014
Revised Budget - Frw
A
FY 2013/2014
Month June
Actual - Frw
B
A- B
Variance- Frw
Performance
%
(B/ A)*100
0
0
249,000
(249,000)
0 .00 %
0
0
0
562,518,859
8,296,640,667
1,786,754,802
426,635,038
8,064,449,662
1,486,228,234
135,883,821
232,191,005
300,526,568
75 .84 %
97 .20 %
0
0
0
0
0
0
0
0
0
10,645,914,328
6,107,100
(6,107,100)
(6,566,475)
0
0
655,678,819
0 .00 %
0 .00 %
0 .00 %
98 .57 %
80 .87 %
0 .00 %
80 .84%
101 .69 %
6,566,475
0
0
9,990,235,509
0 .83 %
0 .00 %
93.84 %
Expenses
Compensation of Employees
Use of Goods and Services
Transfers to Reporting Entities
Grant and other transfers payments
Social Assistance
Financing cost
Other Expenses
Capital Expenditure
Loans repayments
Total expenses (B)
4,699,656,487
482,480,527
0
5,150,285,862
1,151,372,093
0
5,076,408,034
931,120,842
22,114,800
73,877,828
220,251,251
(22,114,800)
947,505,803
558,466,172
0
3,576,050
2,048,914,543
0
8,740,599,582
1,137,918,683
738,474,472
0
11,676,050
2,456,187,168
0
10,645,914,328
919,877,522
750,925,949
0
25,000,000
2,332,061,571
0
10,057,508,718
218,041,161
(12,451,477)
0
(13,323,950)
124,125,597
0
588,405,610
0 .00 %
214 .11 %
94 .95 %
0 .00 %
94 .47 %
Sign: Accountant …………..…... Director of Finance ………....……. Chief Budget Manager ...............……
24
GAKENKE District
Financial statements
For the period ended 30 June 2014
10. Progress on follow up of Audit Recommendations
Reference
No. on the
OAG
Report
Issue /
Observations
from Auditor
Management comments
Focal Point
and Contact
Person
(Names and
Phone)
MINECOFIN
Statu
s:
Time
fram
e:
Open
-
5.1.1
Unrecorded
transactions
for Non
Budget
Agencies
within the
district
We met challenges in order to achieve this objective. The problem is at the national level whereby
MINECOFIN did not arrange the way which should enable the district to consolidate the agencies
above. We are in the process of building capacity of these NBAs and the first step was to make
disclosures of those agencies. The poor performance of NBAs was noticed but efforts were made
where NBAs received related trainings from district management and this will be kept on being done
to assist them to perform well.
5.2.1
Differences noted
in internally
generated revenue
reports
We are going to investigate the reasons of these differences and in the subsequent year such errors
will be corrected.
NDAYISHI
MYE Eric
Closed
5.2.2
Revenue
recorded on
the basis of
bank
statements
Noncomplianc
e with
guidelines for
earmarked
transfers
Irregular
expenditure
The reason of recording amount based on bank statements was due to the fact that some tax payers do
not present their bank slips either at the District or at the sector as an example. For cases like fines
imposed on the population, they do not present the bank slips at the District for consideration. But in
collaboration with the courts, we will try to put a mechanism in place to enforce all the people
depositing money to the District account to present bank slips at the District office.
These guidelines were not received at district level, so the calculation was based on guidelines for
year 2011/2012. In addition, the Ministry of Finance did not give any objection to the request for
funds made in terms of capitation grants during the financial year ended 30 June 2013. For the
subsequent year 2013/2014, the District is implementing guidelines for 2013-2014 since these were
circulated and received.
NSENGIYUMVA Alphonse case: Due to the legal principle of continuation of public services Gakenke
District had to respond to the case which took place in 1972. Unlawfully, the leaders of Commune
Cyeru took his land. From 1992, he claimed his case but was not solved. More than 20 years ago he
came again to look for solution. Due to the genocide committed against Tutsi in 1994 whereby many
people died and others fled After finding out that the man is the owner of the property, the District
decided to give him that property but he claimed expenditure related to the fines for following the
case. As the case has been committed many years ago, there was no other way to escape it. However,
the District has taken the measures and strategies in order to avoid such problems. the country, it was
hard to know if the man was the owner of the property. It had taken a long time to look for all evidence
NDAYISHI
MYE Eric
Closed
HAKIZIMA
NA Jean
Bosco
Closed
KANSIIME
James
Closed
5.3.1
5.3.2
25
-
-
GAKENKE District
Financial statements
For the period ended 30 June 2014
Reference
No. on the
OAG
Report
Issue /
Observations
from Auditor
5.3.3
Cows
distributed
under FARG
Support
5.3.4
Non compliance
with Ministerial
order n°01/09 of
25/02/2009
determining the use
of funds allocated at
sector level
5.4.1
Budget
management
5.4.2
Physical
verification of
District Project
activities
Management comments
which confirm that the property land belonged to the man mentioned above. HONDI Placide case:
Due to the administrative structure in that period, HONDI Placide was placed by Ruhengeri
prefecture as Teacher at secondary school located in Gakenke District. Due to absconding from his
duties and responsibilities including absence of more than 17 days without the reason, it was decided
to arrest him in public interest but the District had to pay him the premium and bonus including fines
provided by the Law. As ex-administrative leaders did not solve his problem before, it was necessary
to pay him as it was ordered by the court. However, the present District leaders have taken the
measures for solving such problems without harming the public treasury.
The pre-selection of cows to be distributed by the contractors is done by the District together with the
veterinary staff from Rwanda Agricultural Board (RAB) and this staff goes back with the samples of
tests to be performed as required in the contract. Then he prepares a report and once the cows were
confirmed to comply with the specified characteristics, the contractor supplied them to the District for
distribution to beneficiaries. However, follow ups will continue to be done to confirm accuracy of
pregnancy tests.
The delay was caused by some sectors which delay to give utilization reports of funds previously
received. In a meeting of Public Finance Management, the District management informed Executive
Secretaries of the sectors that in future money will be transferred on time to those sectors which will
have brought reports. The delays will be only for the sectors which will not have brought the reports.
There was a problem that while preparing the budget, some items that should be under social
assistance were budgeted under other budget lines like other expenditure and capital expenditure.
Noted. We are going to investigate causes of the difference and explanation will be availed to auditors
during the next audit.
Subsequent to the audit fieldwork, follow up was done and the missing works were completed by the
contractor.
Focal Point
and Contact
Person
(Names and
Phone)
Statu
s:
MWUMVAN
EZA Ferdina
Closed
NSENGIYU
MVA Samuel
Open
KWIZERA
Jean Pierre
Closed
KANSIIME
James
Closed
26
Time
fram
e:
GAKENKE District
Financial statements
For the period ended 30 June 2014
Reference
No. on the
OAG
Report
5.5.
Issue /
Observations
from Auditor
REVIEW OF
NON
BUDGET
AGENCIES
WITHIN
GAKENKE
DISTRICT
Management comments
I.GAKENKE
DISTRICT
PHARMACY
II. MUTUAL
HEALTH
INSURANC
E SECTION
OF NEMBA
Delays in
settling district
pharmacy
invoices by the
district hospital
The DP allows drugs to some H.C and Hospital which are not yet
paid their previous debts. credit sales amounting 13,906,612Frw
of drugs have been allowed to debtors who have not yet paid
their previous debts
Management of
stock
There is the difference differences between stock card balances
and physical count
Books of account not maintained: they have no General Ledger and Trial balance
Noncompliance with Article 70 of the Organic Law No. 37/2006: they have
unrecorded payable of 1,024,800
Failure to prepare bank reconciliation statements for all bank accounts
III.
GAKENKE
DISTRICT
SCHOOLS GROUPE
SCOLAIRE
NEMBA
IV.
MUHONDO
SECTOR
for all bank accounts
operated by G.S
Nemba:
Stock management
Books of account not
maintained
The whole year. The four bank accounts have not been
reconciled
G.S Nemba has not and do not maintain stock card for
each item
They have no general ledger
Focal Point
and Contact
Person
(Names and
Phone)
HAKUZIMA
NA
THEOGENE
HAKUZIMA
NA
THEOGENE
MUSABYI
MANA
M.Chantal
MUSABYI
MANA
M.Chantal
MUSABYI
MANA
M.Chantal
NSHIMIYI
MNA
Protogene
NSHIMIYI
MNA
Protogene
BIZIMANA
Ndababonye
Statu
s:
Closed
Closed
Closed
Closed
Closed
Closed
Closed
They have no trial balance
Closed
Management of Bank
account
There are no bank reconciliation for some bank accounts
BIZIMANA
Ndababonye
Closed
27
Time
fram
e:
GAKENKE District
Financial statements
For the period ended 30 June 2014
Reference
No. on the
OAG
Report
Issue /
Observations
from Auditor
Management comments
Management of fixed
assets
No physical count of assets
There is no fixed asset register
Management of stock
V. VUP
UMURENGE
ACTIVITIES
- VUP
MATABA
Projects financed by
VUP Umurenge under
Financial Services
Delay recovery of
loans from financial
services beneficiaries
There is no independent physical count
Fund utilized in different purpose amounting
3,900,000Frw
In Rwf 146,616,330 to be recovered the 112,556,610
representing 77% and 34,059,720 representing 23% has
not yet been recovered
Focal Point
and Contact
Person
(Names and
Phone)
BIZIMANA
Ndababonye
BIZIMANA
Ndababonye
NYIRAMIRI
MO Rachel
NYIRAMIRI
MO Rachel
NYIRAMIRI
MO Rachel
Statu
s:
Closed
Closed
Closed
Closed
Closed
The template below summarizes the audit recommendations forming the basis of opinion from the recent audit as well as
the implementation statu
Guidance Notes:
(i)
Use the same reference numbers as contained in the audit report;
(ii)
Obtain the “Issue/Observation” and “management comments”, required above, from final audit report that is signed by
Management;
(iii)
Before approving the report, discuss the timeframe with the appointed Focal Point persons within your entity responsible for
implementation of each issue;
28
Time
fram
e:
GAKENKE District
Financial statements
For the period ended 30 June 2014
(iv)
Indicate the status of “Open” or “Closed” as at the date of submitting this report to MINECOFIN. Open means the issue is not yet
resolved while closed means the issue has now been resolved;
(v)
For all issues related to Accounts Payable, Receivable and Omitted bank accounts, and that require an audit adjustment, these
should be adjusted before submission of the FY 2013/14 i.e before 31st July 2014; and
Prepared by:
Approved by:
Name: …………………………………………….
Name: ………………………………...
Signature: ...............................................................
Signature:...............................................
Date: 31st December 2014
Date: 31st December 2014
29
GAKENKE District
Financial statements
For the period ended 30 June 2014
11. 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.
Yes No
Ref
Particulars
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 execution 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?

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 Auditor General audit recommendation checklist been populated
and included in this report?

2.4
Have all outstanding payments accrued as accounts payable?
2.5
Has the list of accounts receivable and accounts payable been reviewed
by Director of Finance and Chief Budget Manager and provide along the
annual financial statements?
3
Filling
Comment if
answer is No
.


30
GAKENKE District
Financial statements
For the period ended 30 June 2014
Ref
Particulars
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?
Yes No
Comment if
answer is No


Prepared by:
Director of Finance
Name: …………………………………………….
Signature: ...............................................................
Date: 31st December 2014
31
GAKENKE District
Financial statements
For the period ended 30 June 2014
Appendices
1. Trial Balance
2. Bank reconciliation statements as at 30 June 201x. (For all bank accounts)
3. Bank statements to accompany the bank reconciliation statements. (For all bank accounts)
4. Petty cash certificate
5. List of debtors and creditors (If not included in the notes 20 and 21)
32
GAKENKE District
Financial statements
For the period ended 30 June 2014
4. Petty cash certificate
Cash Count Certificate
Date: 30th June 2014
Currency: Frw
Notes
Authorised cash threshold (maximum cash allowed) _____Frw 100,000_______
Denomination
5,000
Number
0
Total Value
0
2,000
0
0
1,000
0
0
500
5
2,500
Coins
100
0
100
3
300
50
4
200
20
0
0
10
0
0
5
0
0
1
0
0
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
Cash counted
by
Agreed by
Name
NSENGIYUMVA Samuel :
(Director of Finance)
KWIZERA Jean Pierre:
(Cashier/accountant in
charge of petty cash)
Signature
3,000
0
3,000
3,000
0
Date
30th June 2014
30th June 2014
33
GAKENKE District
Financial statements
For the period ended 30 June 2014
Disclosure on subsidiary entities financial results
Name of subsidiary
entity
Opening
Balance
Transfer
from the
District
Other
revenue
Expenses
Fund
balance at
the end of
the period
Bank
balances
Cash
balance
Accounts
Receivables
Accounts
Payables
Fund
balance
(A)
(B)
(C)
(D)
(A+B+C-D)
(E)
(F)
(G)
H)
(E+T+G-H)
District Pharmacy
GAKENKE DISTRICT
PHARMACY
296,549,584
-
456,243,502
385,220,455
367,572,631
267,665,718
-
167,966,429
68,059,516
367,572,631
Sub / total
296,549,584
-
456,243,502
385,220,455
367,572,631
267,665,718
-
167,966,429
68,059,516
367,572,631
Mutual Fund
MUSA GAKENKE
DISTRICT
1,490,564
-
592,869,416
696,328,050
(101,968,070)
67,645,159
-
-
169,613,229
(101,968,070)
1,931
-
44,640,132
37,496,799
7,145,264
14,459,257
47,400
-
7,361,393
7,145,264
MUSA Nyange
1,149,457
-
28,311,873
31,227,083
(1,765,753)
2,448,821
29,680
876,000
5,120,254
(1,765,753)
MUSA Coko
Mutuelle de Santé
Busengo
9,553,189
-
43,631,800
43,489,950
9,695,039
8,983,239
113,900
597,900
-
9,695,039
CYABINGO Mutual
Health
10,928,183
-
39,015,150
44,591,542
5,351,791
10,306,669
62,924
-
5,017,802
5,351,791
RUTENDERI Mutual
Insurance
8,907,967
-
37,704,200
36,341,732
10,270,435
11,832,516
5,057
-
1,567,138
10,270,435
RUKURA Mutual
Insurance
4,455,882
-
28,439,175
21,015,162
11,879,895
11,879,895
-
-
-
11,879,895
MUSA RUTAKE
2,528,404
-
17,899,432
16,591,264
3,836,572
2,664,438
160,600
1,071,534
60,000
3,836,572
MUSA JANJA
4,416,918
-
17,981,038
20,124,060
2,273,896
4,938,929
43,600
-
2,708,633
2,273,896
5,759,026
13,476,515
-
26,709,550
37,485,480
29,863,067
48,697,690
2,605,509
2,264,305
8,012,975
44,784
11,271
4,731,234
1,395,745
5,418,737
3,908,408
2,605,509
2,263,355
9,896,758
-
35,609,110
37,553,262
7,952,606
12,344,862
23,400
-
4,415,656
7,952,606
10,441,241
-
40,706,530
43,721,092
7,426,679
10,695,315
-
-
3,268,636
7,426,679
8,252,159
-
45,489,100
50,997,725
2,743,534
1,894,904
-
848,630
-
2,743,534
12,639,465
-
46,652,500
46,999,373
12,292,592
17,324,057
44,700
-
5,076,165
12,292,592
Mutuel de sante
Karamb
Bushoka M.I.H.C.
MUTUELLE DE
SANTE MATABA
MUTUEL DE SANTE
GATONDE
Mutual Health
Muhondo
MUTUELLE RUSORO
34
GAKENKE District
Financial statements
For the period ended 30 June 2014
Name of subsidiary
entity
Opening
Balance
Transfer
from the
District
Other
revenue
Expenses
Fund
balance at
the end of
the period
Bank
balances
Cash
balance
Accounts
Receivables
Accounts
Payables
Fund
balance
MUSA/NEMBA
20,343,720
-
116,724,300
118,356,498
18,711,522
17,897,738
1,384
6,967,400
6,155,000
18,711,522
RULI HEALTH
INSURANCE
13,521,367
-
56,636,100
64,415,628
5,741,839
9,089,859
57,620
-
3,382,365
5,765,114
18,220,535
-
39,691,500
46,818,319
11,093,716
6,257,716
15,600
-
-
6,273,316
22,894,811
-
37,396,084
49,851,183
10,439,712
10,439,712
-
-
-
10,439,712
11,834,137
-
33,725,596
38,812,521
6,747,212
6,703,602
43,610
-
-
6,747,212
190,712,229
-
1,367,318,066
1,523,292,000
34,738,295
235,864,447
5,391,980
11,757,209
223,073,416
29,940,220
MUTUELLE/NYUNDO
Mutuelle de Sante
Rushashi
Mutuelle de sante
Rwankuba
Sub / total
-
Sectors
Sector Busengo
-
-
15,933,207
31,650,500
46,563,358
1,020,349
4,526,886
7,463
3,514,000
1,020,349
1,695,779
51,834,753
-
54,556,091
(1,025,559)
1,871,411
5,130
-
2,902,100
(1,025,559)
(2,312,950)
35,629,853
-
34,853,624
(1,536,721)
3,600,734
385
-
5,137,840
(1,536,721)
5,250,601
36,791,582
-
39,712,026
2,330,157
1,530,199
-
1,304,158
504,200
2,330,157
GASHENYI SECTOR
18,858,817
53,115,079
-
62,965,003
9,008,893
9,711,323
8,670
-
824,100
8,895,893
JANJA SECTOR
(9,311,834)
48,173,735
961,048
47,512,132
(7,689,183)
1,400,123
3,700
-
9,293,006
(7,889,183)
1,485,991
47,565,041
-
45,990,481
3,060,551
4,331,951
-
311,054
1,582,454
3,060,551
Coko Sector
CYABINGO SECTOR
Gakenke Sector
KAMUBUGASECTOR
KARAMBO Sector
6,302,021
30,647,167
1,463,370
33,558,018
4,854,540
5,481,380
-
-
626,840
4,854,540
KIVURUGA SECTOR
MATABA SECTOR
13,755,365
1,156,950
466,500
49,917,160
1,222,675
-
3,148,113
953,400
2,091,150
1,222,675
47,356,621
260
5,242,113
2,175,815
7,375,597
36,227,520
42,662,637
MINAZI SECTOR
MUGUNGA SECTOR
3,595,670
39,912,454
-
44,327,223
(819,099)
28,765
2,454,436
-
3,302,300
(819,099)
370,022
50,847,947
591,425
57,261,032
(5,451,638)
3,725,212
-
-
9,176,850
(5,451,638)
Muhondo Sector
3,419,065
72,482,211
1,354,660
76,148,474
1,107,462
4,078,222
53,040
-
3,023,800
1,107,462
380,187
62,629,461
-
64,500,824
(1,491,176)
5,082,889
15
-
6,574,080
(1,491,176)
16,244,959
31,201,803
2,368,100
49,329,293
485,569
2,429,529
97,200
-
2,041,160
485,569
MUYONGWE
SECTOR
Muzo Sector
3,150,963
35
GAKENKE District
Financial statements
For the period ended 30 June 2014
Name of subsidiary
entity
Opening
Balance
Transfer
from the
District
Other
revenue
Expenses
Fund
balance at
the end of
the period
Bank
balances
Cash
balance
Accounts
Receivables
Accounts
Payables
Fund
balance
Secteur NEMBA
22,372,395
47,447,638
-
62,554,390
7,265,643
9,481,503
-
-
2,215,860
7,265,643
SECTOR RULI
1,006,715
33,136,385
-
32,903,280
1,239,820
2,512,947
283
-
1,273,410
1,239,820
432,552
37,716,419
41,963,273
500,000
43,456,134
52,450,654
(4,807,163)
785,501
9,644,723
396
-
5,592,664
(4,807,163)
-
2,908,750
6,736,369
RUSASA SECTOR
Secteur de Rushashi
15,912,870
Sub / total
1,310,880
6,736,369
122,767,029
831,635,458
10,172,933
945,915,818
18,659,602
75,465,671
4,806,533
1,615,212
63,537,964
18,349,452
P.r School KIBUMBA
(184,134)
1,274,264
86,000
2,384,832
(1,208,702)
5,558
-
-
1,214,260
(1,208,702)
P.r School BUSENGO
462,658
1,703,502
1,349,899
5,254,515
(1,738,456)
23,548
4,436
1,262,899
3,029,339
(1,738,456)
P.r School GAHAMA
482,316
966,310
-
3,103,916
(1,655,290)
12,090
4,000
-
1,671,380
(1,655,290)
P.r School KIRABO
115,854
1,166,423
-
2,410,757
(1,128,480)
6,096
-
-
1,134,576
(1,128,480)
P.r School
RWINGOMA
102,410
1,267,011
5,500
2,509,880
(1,134,959)
5,733
-
-
1,140,692
(1,134,959)
8,349
567,574
244,960
1,585,795
(764,912)
5,108
2,000
-
772,020
(764,912)
E.P COKO
657,062
1,027,140
119,000
1,786,694
16,508
16,388
120
-
490,940
(474,432)
E.P MUCUMAZO
307,936
605,531
-
1,380,077
(466,610)
11,330
13,150
-
491,090
(466,610)
MUHAZA
(348,820)
1,108,348
175,000
1,292,620
(358,092)
7,178
-
730,822
1,096,092
(358,092)
RUKORE
403,825
1,537,579
-
2,755,600
(814,196)
36,604
-
-
850,800
(814,196)
(479,199)
1,196,932
8,000
1,658,693
(932,960)
4,832
1,431
8,000
947,223
(932,960)
429,499
1,476,489
9,000
3,324,165
(1,409,177)
3,209
14,450
-
1,426,836
(1,409,177)
217,276
1,455,851
33,925
2,578,164
(871,112)
58,734
502
-
930,348
(871,112)
300,975
1,236,444
3,000
2,125,902
(585,483)
23,584
14,933
-
624,000
(585,483)
280,232
1,259,700
30,538
2,495,093
(924,623)
8,617
-
-
933,240
(924,623)
-
Primary Schools
E.P MUBUGA I
GAKORO
St Joseph Karuganda
Primary School
GIRAMAHORO
Primary School
BUHETA Primary
School
Primary school
Gakenke Protestant
-
36
GAKENKE District
Financial statements
For the period ended 30 June 2014
Name of subsidiary
entity
MURANDI Pr. School
RUTABO Pr School
RUTENDERI Pr.
School
NYENYERI Pr. School
KANGOMBA Pr.
School
EP KIVUNE
EP GAKENKE ADV
Opening
Balance
Transfer
from the
District
Other
revenue
Expenses
4,375
1,008,194
701,270
2,603,820
Fund
balance at
the end of
the period
(889,981)
(258,719)
1,198,371
-
1,301,186
220,882
1,280,512
-
-
-
456,115
Bank
balances
Cash
balance
Accounts
Receivables
Accounts
Payables
Fund
balance
19,139
-
-
909,120
(889,981)
(361,534)
8,410
-
-
369,944
(361,534)
1,493,975
7,419
6,339
1,080
-
-
7,419
-
692,855
(692,855)
-
-
-
692,855
(692,855)
1,771,014
29,500
2,937,402
(680,773)
5,362
4,285
-
690,420
(680,773)
25,274
2,181,303
623,900
3,123,491
(293,014)
5,764
20,829
1,116,654
1,435,572
(292,325)
131,936
1,120,164
-
1,319,563
(67,463)
21,799
4,140
1,269,648
1,363,050
(67,463)
E.P KARAMA
12,905
2,424,697
-
4,118,870
(1,681,268)
24,941
-
1,224,576
2,930,785
(1,681,268)
MBATABATA
Primary school
244,113
2,652,240
-
2,896,863
(510)
8,190
-
2,993,170
3,001,870
(510)
RUKORE Primary
school
158,137
1,793,836
-
1,957,079
(5,106)
5,106
-
2,649,458
2,659,670
(5,106)
RUGARI Primary
school
652,355
1,713,684
107,000
2,310,175
162,864
2,118,796
-
2,438,976
2,286,286
2,271,486
Ecole Primaire de
KANYANZA
14,243
997,496
-
1,515,481
(503,742)
5,328
8,330
-
517,400
(503,742)
Ecole Primaire de
GATORERO
489,065
1,051,958
-
2,326,795
(785,772)
17,113
-
-
802,885
(785,772)
44,634
2,732,580
30,000
2,800,343
6,871
-
6,871
1,267,602
1,267,602
6,871
Cyintare P.Sc.
124,444
1,122,102
308,308
2,242,177
(687,323)
28
7,877
-
695,228
(687,323)
Buranga P.Sc.
71,955
1,492,779
333,500
2,730,660
(832,426)
26,630
6,014
-
865,070
(832,426)
Bushoka P.Sc.
66,373
1,738,010
-
3,201,780
(1,397,397)
161
5,124
-
1,402,682
(1,397,397)
CS BUYANGE
86,400
1,344,719
1,533,880
(102,761)
5,239
108,000
(102,761)
CS MUYAGA
25,000
1,276,120
2,203,820
(902,700)
9,200
911,900
(902,700)
349
1,101,202
2,196,811
(1,095,260)
21,281
1,117,271
(1,095,260)
Jomba P.Sc.
CS MUNINI
730
37
GAKENKE District
Financial statements
For the period ended 30 June 2014
Name of subsidiary
entity
Opening
Balance
Transfer
from the
District
E.P MURAMBI
193,843
E.P. GASIHO
434,160
E.P.MINAZI
199,479
913,467
E.P KAREBERO
GATONDE Primary
School
352,485
Expenses
Bank
balances
Cash
balance
Accounts
Receivables
Accounts
Payables
Fund
balance
70,265
13,438
56,827
-
-
70,265
-
959,606
(525,446)
2,190
27,424
-
555,060
(525,446)
-
1,713,799
(600,853)
-
12,777
-
613,630
(600,853)
1,091,087
10,000
1,873,008
(419,436)
21,245
24,379
-
465,060
(419,436)
(312,443)
2,732,202
254,800
4,203,980
(1,529,421)
12,929
-
-
1,542,350
(1,529,421)
470,708
1,999,325
261,400
3,243,230
(511,797)
93,643
-
-
605,440
(511,797)
3,900
1,994,759
61,500
3,212,312
(1,152,153)
10,019
3,300
31,000
1,196,472
(1,152,153)
554,425
1,227,817
275,000
2,728,040
(670,798)
239,722
1,480
-
912,000
(670,798)
1,200
686,052
120,000
1,749,510
(942,258)
5,042
-
-
947,300
(942,258)
Muhondo Pr. School
548,591
1,408,926
434,700
3,752,560
(1,360,343)
48,087
3,720
-
1,412,150
(1,360,343)
Pr Schools MUGERA
23,981
1,204,308
-
785,050
443,239
4,763
3,613
1,335,133
900,270
443,239
MUTEGO Primary
School
Huro Pr. School
Busake Pr. School
Pr Schools NGANZO II
-
Fund
balance at
the end of
the period
968,771
MUNANIRA Primary
School
845,193
Other
revenue
662,124
1,392,417
-
2,469,355
(414,814)
7,302
294
-
422,410
(414,814)
E.P RWA
1,644,039
3,684,828
-
4,407,642
921,225
37,423
55,222
1,526,700
698,120
921,225
E.P GITABI
(197,256)
542,264
-
237,590
107,418
12,408
-
556,750
461,740
107,418
404,134
2,058,562
36,000
2,137,864
360,832
9,692
-
1,088,000
736,860
360,832
E.P GAHONDO
1,250,859
2,442,846
-
3,255,519
438,186
15,401
-
1,336,625
913,840
438,186
E.P CURUGUSI
198,814
1,931,477
11,000
1,948,850
192,441
6,207
3,669
1,045,500
862,935
192,441
E.P KIRYAMO
E.P GIKO
(294,987)
828,750
-
517,973
15,790
2,017
13,023
828,750
828,000
15,790
E.P KIRIBA
68,385
1,174,428
-
1,777,583
(534,770)
8,744
-
1,288,356
1,831,870
(534,770)
MUSHUBI
243,517
1,238,194
-
2,199,706
(717,995)
(60,765)
320
-
657,550
(717,995)
GAHINGA
(249,718)
779,076
4,000
1,287,614
(754,256)
6,256
1,267
783,076
1,539,855
(749,256)
38
GAKENKE District
Financial statements
For the period ended 30 June 2014
Name of subsidiary
entity
Opening
Balance
Transfer
from the
District
Other
revenue
Expenses
Fund
balance at
the end of
the period
Bank
balances
Cash
balance
Accounts
Receivables
Accounts
Payables
Fund
balance
MBUGA
976,255
1,691,556
270,149
3,727,920
(789,960)
27,362
485
-
820,189
(792,342)
NEMBAII
357,511
1,141,728
35,900
2,309,566
(774,427)
12,963
-
-
787,390
(774,427)
JANGO PRIMARY
SCHOOL
237,158
622,843
252,100
1,500,538
(388,437)
6,385
2,018
-
396,840
(388,437)
GIHANDE PRIMARY
SCHOOL
148,419
1,050,519
733,545
2,415,117
(482,634)
6,426
7,220
-
496,280
(482,634)
RULI PRIMARY
SCHOOL
763,677
1,366,200
-
2,745,529
(615,652)
9,478
-
-
625,130
(615,652)
GIKINGO PRIMARY
SCHOOL
342,110
771,136
206,845
2,195,913
(875,822)
30,878
300
-
907,000
(875,822)
(442,035)
1,842,820
500
3,632,127
(2,230,842)
4,040
-
-
2,234,882
(2,230,842)
898,549
1,426,867
-
1,766,234
559,182
518,982
20,200
-
389,580
149,602
12,171
1,834,534
62,520
3,164,381
(1,255,156)
5,321
49,820
16,600
1,326,900
(1,255,159)
E.P NGANGE
775,923
1,636,668
-
3,172,389
(759,798)
42,829
28,813
-
831,440
(759,798)
E.P TARE
315,089
769,194
-
1,169,434
(85,151)
53,149
11,700
-
150,000
(85,151)
EP JOMA
37,804
579,274
37,000
711,066
(56,988)
6,136
816
-
63,940
(56,988)
EP MBOGO
(69,837)
907,982
53,500
1,150,703
(259,058)
24,312
1,920
-
285,290
(259,058)
E.P RWANKUBA
103,797
2,120,591
33,000
2,920,518
(663,130)
14,716
1,419
-
679,265
(663,130)
15,982,906
95,787,969
7,351,759
160,164,726
(41,042,092)
3,796,175
452,328
24,798,295
68,877,484
(39,830,686)
RUREMBO PR.
SCHOOL
NYANGE
PR.SCHOOL
RUSASA PR.SCHOOL
Sub / total
-
Secondary Schools
Sec. School RUBAGA
133,442
1,449,935
-
3,246,622
(1,663,245)
5,075
-
-
1,668,320
(1,663,245)
39
GAKENKE District
Financial statements
For the period ended 30 June 2014
Name of subsidiary
entity
Sec. School kamina
Sec. School
RUHANGA
Opening
Balance
Transfer
from the
District
Other
revenue
Expenses
Fund
balance at
the end of
the period
505,457
779,520
293,760
1,495,626
83,111
Bank
balances
Cash
balance
Accounts
Receivables
4,418
413
Accounts
Payables
Fund
balance
4,346,152
4,267,872
83,111
257,022
1,790,529
378,400
4,391,580
(1,965,629)
8,586
164
-
1,974,379
(1,965,629)
1,578,149
2,476,381
276,420
4,050,021
280,929
280,929
-
947,460
947,460
280,929
115,024
1,948,565
870,700
4,778,172
(1,843,883)
359,447
13,555
-
2,216,885
(1,843,883)
(271,536)
1,524,107
3,376,960
4,966,136
(336,605)
34,376
19
-
371,000
(336,605)
G.S MURAMBA
853,871
3,449,270
2,784,500
6,667,090
420,551
417,534
23,277
3,299,930
3,320,190
420,551
E.S CYABINGO
4,163,677
19,943,366
63,328,723
80,955,260
6,480,506
17,092,021
69,999
2,741,719
13,423,233
6,480,506
S.G NGANZO I
361,468
2,639,834
1,449,275
5,787,414
(1,336,837)
480,263
400
-
1,817,500
(1,336,837)
S.G RUKURA
441,554
1,961,293
2,057,700
6,160,652
(1,700,105)
57,100
-
-
1,757,205
(1,700,105)
S.G MUSAVE
235,641
2,526,856
35,000
4,670,227
(1,872,730)
(1,257)
1,037
-
1,872,510
(1,872,730)
KARUGANDA
Secondary school
268,757
15,284,120
53,019,241
68,794,650
(222,532)
6,719,818
-
184,650
7,127,000
(222,532)
CMU Rushashi
4,707,020
11,640,800
29,563,309
41,726,336
4,184,793
7,932,308
26,005
545,000
4,543,320
3,959,993
GS Nyacyina
G.S CYANIKA
G.S RWAHI
G.S KIRUKU
1,131,666
1,844,595
4,108,965
6,490,579
594,647
337,647
21,365
2,246,750
2,012,315
593,447
G.S Notre Dame de
Grace
216,988
3,787,636
4,435,437
8,425,540
14,521
15,050
7,844
3,526,437
3,534,810
14,521
GS RUTAKE
167,628
3,009,333
442,490
5,209,402
(1,589,951)
13,949
1,500
-
1,605,400
(1,589,951)
GS GAKENKE
PUBLIC
473,480
1,195,681
1,664,687
3,367,160
(33,312)
24,546
1,957
1,578,687
1,638,502
(33,312)
5,952,606
31,799,006
148,743,290
178,767,511
7,727,391
7,711,301
1,800
4,410,900
4,376,775
7,747,226
G.S KAMUBUGA
93,400
-
315,000
3,566,614
(3,158,214)
56,607
-
3,117,375
4,106,807
(932,825)
G.S MURAMBO
428,570
-
790,018
2,771,814
(1,553,226)
19,074
98,955
217,000
1,888,255
(1,553,226)
GS KARAMBO
53,372
2,058,467
161,400
4,180,124
(1,906,885)
13,367
27,648
-
1,947,900
(1,906,885)
GS KIREBE
1,902,502
2,742,000
3,557,109
7,863,030
338,581
338,111
470
3,447,496
3,447,496
338,581
Buhuga S.Sc.
1,475,092
17,142,812
61,349,826
81,583,297
(1,615,567)
1,807
6,932,906
3,887,000
12,437,280
(1,615,567)
GS JANJA
40
GAKENKE District
Financial statements
For the period ended 30 June 2014
Name of subsidiary
entity
Opening
Balance
Transfer
from the
District
Other
revenue
Expenses
Fund
balance at
the end of
the period
Cash
balance
Accounts
Receivables
G.S Rwakirari
570,700
1,618,353
554,385
4,333,708
G.S Kageyo
208,436
2,043,915
3,076,956
4,993,876
GS MATABA
706,078
2,220,948
265,400
5,377,342
GS NYUNDO I
220,000
1,422,622
3,469,755
(1,827,133)
6,372
G.S .MUNYANA
G.S MUGUNGA
526,159
2,023,445
2,931,500
6,517,224
(1,036,120)
4,521
266,844
483,990
2,378,904
1,112,050
3,964,270
10,674
103,584
(338,810)
823,462
12,000
1,685,750
(1,189,098)
Ruganda Sec. School
221,073
2,065,419
2,517,035
7,202,558
Bwenda Sec. School
(2,236,040)
1,781,408
4,465,060
Musagara Sec.School
137,690
1,992,620
G.S MUYONGWE
662,124
Accounts
Payables
Fund
balance
1,526
326,266
-
1,918,062
335,431
-
335,431
2,305,874
2,305,874
335,431
(2,184,916)
23,463
812
2,209,191
(2,184,916)
1,833,505
(1,827,133)
-
1,307,485
(1,036,120)
90,000
3,141,770
3,324,680
10,674
81,412
-
-
1,270,510
(1,189,098)
(2,399,031)
34,944
11,135
2,830,200
5,275,310
(2,399,031)
8,339,764
(4,329,336)
22,636
-
152,060
4,504,032
(4,329,336)
1,857,505
4,707,360
(719,545)
277,572
200
176,015
1,173,332
(719,545)
2,158,898
-
3,500,739
(679,717)
20,283
200
-
700,200
(679,717)
(1,183,150)
2,865,780
-
4,612,825
(2,930,195)
11,620
440
-
2,942,255
(2,930,195)
(530,160)
3,297,528
303,600
4,611,262
(1,540,294)
36,206
-
3,021,900
4,598,400
(1,540,294)
867,446
3,893,314
590,444
4,535,126
816,078
436,558
240
2,006,000
1,626,720
816,078
G.S RUSORO
41,756
3,541,347
70,600
3,741,416
(87,713)
7,042
-
1,744,625
1,839,380
(87,713)
GS. NEMBA I
36,987,634
-
12,965,155
48,725,614
1,227,175
1,233,628
362
3,728,829
3,735,644
1,227,175
College NYARUTOVU
12,497,901
-
80,910,963
89,187,246
4,221,618
6,969,949
8,443
6,894,700
11,173,974
2,699,118
G.S CONGOLI
758,060
1,565,795
2,630,628
4,832,021
122,462
83,045
25,389
745,180
731,152
122,462
G.S BYERWA
26,216
1,811,958
160,500
3,709,107
(1,710,433)
20,973
8,610
-
1,740,016
(1,710,433)
ESP RULI
2,428,655
936,376
7,318,450
9,244,342
1,439,139
855,087
63,482
1,268,000
747,430
1,439,139
MURAMBI
SC.SCHOOL
(958,428)
2,843,846
-
4,689,701
(2,804,283)
6,262
-
-
2,810,545
(2,804,283)
E.S GATONDE
G.S BUMBA
G.S MUBUGA
G.S MWUMBA
(1,590,270)
Bank
balances
(1,590,270)
41
GAKENKE District
Financial statements
For the period ended 30 June 2014
Name of subsidiary
entity
NYUNDO
SC.SCHOOL
Opening
Balance
Transfer
from the
District
(403,063)
Other
revenue
3,055,930
Expenses
-
4,770,675
Fund
balance at
the end of
the period
Bank
balances
(2,117,808)
Cash
balance
6,717
Accounts
Receivables
-
Accounts
Payables
-
2,124,525
Fund
balance
(2,117,808)
G.S Karushashi
59,133
690,949
-
1,373,105
(623,023)
8,314
63
-
631,400
(623,023)
G.S Rwankuba
5,135,682
19,467,192
116,513,349
136,687,982
4,428,241
5,577,817
3,774
7,609,750
8,763,100
4,428,241
G.S KARUNGU
(600,092)
992,256
712,205
2,169,310
(1,064,941)
33,819
415
-
1,099,175
(1,064,941)
(1,825,411)
1,520,383
225,000
1,492,885
(1,572,913)
4,477
-
-
1,577,390
(1,572,913)
5,795,262
13,607,474
92,038,302
94,289,446
17,151,592
16,036,432
80,554
2,612,600
1,577,994
17,151,592
-
-
421,500
746,330
(324,830)
525
8,675
-
334,030
(324,830)
85,503,691
211,614,228
714,654,797
1,013,425,596
(1,652,880)
73,826,861
8,460,649
72,734,059
156,177,725
(1,156,156)
G.S BUSANANE
EAV Rushashi
V T C /RUSHASHI
Sub / total
-
District Hospitals
Nemba district Hospital
RULI HOSPITAL
Sub / total
Health Centre
BUSENGO Health cen.
-
501,629,889
282,044,317
933,458,329
1,400,581,501
316,551,034
125,170,362
173,195
235,201,378
43,993,901
316,551,034
(7,261,888)
292,545,325
612,864,461
827,267,702
70,880,196
27,140,646
170,250
189,186,479
145,617,179
70,880,196
494,368,001
574,589,642
1,546,322,790
2,227,849,203
387,431,230
152,311,008
343,445
424,387,857
189,611,080
387,431,230
11,783,229
20,708,088
60,865,824
70,672,789
22,684,352
9,691,740
2,200
18,625,478
6,104,774
22,214,644
COKO HELTH
CENTER
NYANGE HELTH
CENTER
C .S CYABINGO
7,828,050
19,554,518
77,207,973
98,246,518
6,344,023
4,540,745
121,440
4,418,856
2,696,556
6,384,485
17,612,979
22,322,387
18,712,308
22,703,868
82,759,482
73,771,693
104,938,795
94,520,758
14,145,974
24,277,190
10,575,260
19,643,128
1,654
158,760
5,696,072
7,769,432
2,127,012
3,294,130
14,145,974
24,277,190
RUKURA Health
Center
25,399,300
20,708,088
60,834,569
85,992,849
20,949,108
13,119,924
49,600
10,786,277
3,242,593
20,713,208
7,874,098
18,712,308
66,974,321
83,352,780
10,207,947
5,733,255
81,513
4,632,271
239,092
10,207,947
17,369,716
22,703,868
84,560,303
114,025,008
10,608,879
8,985,488
81,502
5,245,244
3,703,355
10,608,879
(1,202,006)
5,177,022
11,689,191
11,616,200
4,048,007
8,931,731
69,956
5,215,579
12,008,487
2,208,779
RUTENDERI Health
Center
CENTRE de SANTE
JANJA
CENTRE de SANTE
RUTAKE
42
GAKENKE District
Financial statements
For the period ended 30 June 2014
Name of subsidiary
entity
KAMUBUGA Health
Center
Centre de SANTE
KARAMBO
Bushoka H.C.
MATABA HEALTH
CENTER
CENTRE DE SANTE
GATONDE
Health Center Muhondo
Centre de Sante
MUYONGWE
C.SANTE RUSORO
Centre de Sante
NEMBA
RULI HEALTH
CENTER
HEALTH CENTER
NYUNDO
Centre de Sante
Rushashi
Centre de sante
Rwankuba
Sub total
TOTAL
Opening
Balance
Transfer
from the
District
Other
revenue
Expenses
Fund
balance at
the end of
the period
Bank
balances
Cash
balance
Accounts
Receivables
Accounts
Payables
Fund
balance
14,647,064
2,235,252
18,038,724
17,402,623
17,518,417
16,555,743
28,193
4,100,377
2,868,228
17,816,085
11,374,238
22,703,868
69,216,027
91,125,836
12,168,297
9,441,412
91,850
4,475,986
1,840,951
12,168,297
15,094,925
20,708,088
83,668,835
102,814,186
16,657,662
16,555,743
36,919
217,000
152,000
16,657,662
5,956,377
22,703,868
61,902,789
86,283,971
4,279,063
4,033,138
71,600
7,724,340
8,350,015
3,479,063
35,027,555
20,054,194
22,703,868
22,703,868
79,525,004
60,342,548
119,627,299
88,362,514
17,629,128
14,738,096
15,047,707
15,739,532
114,437
8,516
6,415,622
4,002,119
3,948,638
5,012,071
17,629,128
14,738,096
-
13,411,512
4,821,646
7,529,529
10,703,629
6,049,223
62,830
4,592,051
-
10,704,104
4,815,810
20,708,088
65,333,492
80,979,105
9,878,285
8,814,714
87,121
5,353,626
4,377,176
9,878,285
11,783,229
30,686,964
127,869,784
148,514,197
21,825,780
14,237,327
2,101
14,179,417
6,483,235
21,935,610
26,836,294
23,882,952
72,581,883
82,436,667
40,864,462
39,898,418
57,000
6,531,329
5,622,285
40,864,462
6,728,179
20,708,088
54,865,539
73,465,962
8,835,844
5,296,213
30,800
5,994,836
2,486,005
8,835,844
15,168,404
20,708,088
73,667,010
98,174,099
11,369,403
7,836,450
91,940
3,945,070
504,057
11,369,403
19,910,008
23,066,268
72,468,843
96,022,232
19,422,887
14,750,649
40,925
5,495,677
864,364
19,422,887
296,384,030
415,910,840
1,362,965,480
1,756,103,917
319,156,433
255,477,540
1,290,857
135,416,659
75,925,024
316,260,032
1,502,267,470
2,129,538,137
5,465,029,327
8,011,971,715
1,084,863,219
1,064,407,420
20,745,792
838,675,720
845,262,209
1,078,566,723
PREPARED BY
Jean de Dieu NDAYAMBAJE
Accountant Officer
VERIFIED BY
Samuel NSENGIYUMVA
Director of Finance
APPROVED BY
James KANSIIME
Executive Secretary
43