GAKENKE DISTRICT
Adjusted Report and Financial Statements
For The Period Ended 30 June 2013
Issued in March 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 th June 2013 ......3
4. Financial Assets and Liabilities as at 30 June 2013 ..............................................4
5. Cash flow statement for the 30 June 2013 ............................................................5
1. Accounting policies ................................................................................................6
6. Notes to the financial statements ..........................................................................9
7. Budget execution report ...................................................................................... 22
8. Progress on follow up of Auditor General Recommendations ............................. 25
9. Compliance checklist for Budget Agencies ......................................................... 29
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 30th June 2013
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 2013 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 30th June 2013
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 N 0
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: March 19th 2014
2
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
3. Statement of revenues and expenditure for the period ended 30th June 2013
Notes
FY 2012/2013
Previous period
Current period
Tax Revenue
1
Frw
48,000
Fees, fines, penalties and licenses
2
775,611,092
Transfers from Treasury
3
7,366,112,811
6,227,575,467
Transfers from other Government Reporting entities
4
1,534,760,941
1,740,531,849
Grants
5
13,878,536
2,571,009
Other revenues
8
27,298,746
416,273,359
9,717,710,126
Total operating revenue (1)
Frw
103,600
541,034,675
8,928,089,959
Capital Receipts (2)
Proceeds from sale of capital items
6
0
7
0
9,717,710,126
0
8,928,089,959
9
4,642,006,477
762,813,887
31,719,262
785,271,400
1,571,849,501
0
963,994
7,794,624,521
3,678,877,723
2,776,723,523
22,362,834
113,236,282
424,477,292
0
477,608,845
7,493,286,499
16
2,018,349,210
1,352,476,117
17
0
9,812,973,731
(95,263,605)
8,845,762,616
82,327,343
0
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)
Capital payments (5)
Capital Expenditure
Repayment of borrowings (6)
Loans repayments
Total expenses (B)
SURPLUS/DEFICIT (C=A- B)
0
Sign: Accountant …………..…........... Director of Finance ………........……. Chief Budget Manager ......................……
3
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
4. Financial Assets and Liabilities as at 30 June 2013
Notes
FY 2012
12 Months to
30 June 2013
Frw
FY 2011/2012
12 Months to
30 June 2012
Frw
Financial Assets (D)
Bank Balances and Deposits
18
196,988,075
671,637,954
Cash Balances
19
5,000
25,308
Accounts Receivables and Advances
20
57,968,695
87,494,201
254,961,770
759,157,463
373,609,823
373,475,230
(118,648,053)
385,682,233
385,682,233
(135,303,383)
(95,263,605)
82,327,343
(409,066,681)
438,658,273
(118,648,053)
385,682,233
Total Financial Assets
Financial liabilities (E)
Accounts Payables
21
Net Financial assets
Representing
Accumulated surplus (Deficit) from previous
22
years
Net surplus / (Deficit) for current year
Financial Assets (D)
Prior year adjustment
Total Closing Balances
23
Sign: Accountant …………......…... Director of Finance ………..........……. Chief Budget Manager .....................……
4
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
5. Cash flow statement for the 30 June 2013
Financial Year 2012/2013
As at 30 th June 2013
Financial Year
2011/2012
As at 30th June 2012
Frw
Frw
Cash flow from operating activities
Tax Revenue
Fees, fines, penalties and licenses
Transfers from Treasury
Transfers from other Government Reporting entities
Grants from Donors
Other revenue
Operating revenue
48,000
775,611,092
7,366,112,811
1,534,760,941
13,878,536
27,298,746
9,717,710,126
103,600
541,034,675
6,227,575,467
1,740,531,849
2,571,009
416,273,359
8,928,089,959
Adjustments
Changes in receivables
Changes in payables
Total cash receipts from operating activities
29,525,506
134,593
9,747,370,225
(55,992,201)
(416,204,612)
(472,196,813)
Payments for operating expenses
Compensation of Employees
3,678,877,723
Other Expenses
4,642,006,477
762,813,887
31,719,262
785,271,400
1,571,849,501
0
963,994
Total payments for operating activities
7,794,624,521
(7,493,286,499)
Net cash flow from operating expenses
1,952,745,704
1,907,000,273
2,018,349,210
1,352,476,117
Use of Goods and Services
Transfers to Reporting Entities
Grant and other transfer payments
Social Assistance
Finance cost
2,776,723,523
22,362,834
113,236,282
424,477,292
0
477,608,845
Cash flows from Investing Activities
Purchase of capital items
Proceeds from sale of capital items
0
0
(2,018,349,210)
(1,352,476,117)
Repayment of borrowing
0
0
Proceeds from borrowing
0
0
Net cash flow from financing activities
0
0
(65,603,506)
82,327,343
Adjustments during the year
(409,066,681)
-472,196,813
Change in cash and cash equivalent during the year
(474,670,187)
-389,869,470
Net cash flows from Investing Activities
Cash flow from Financing Activities
Net increase in cash and cash equivalents
Sign: Accountant ………...…..…... Director of Finance ……….........……. Chief Budget Manager
...................……
5
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
1. 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

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.
6
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013

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.
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.
7
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
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.
year.
8
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
6. Notes to the financial statements
1. Tax Revenue
During the year, we received Tax Revenues as detailed below:
ACCOUNT
111104
Description
Taxes on Rent Income
111105
Trading license
111110
Other taxes on income - individuals
113101
Building tax
113107
Property tax Growth
Total
Financial Year
2012/2013
Month June 2013
Financial Year
2011/2012
Month June 2012
Frw
0
Frw
54,000
0
1,200
0
20,000
48,000
8,400
0
20,000
48,000
103,600
2. Fees, fines, penalties and licenses
During the year, we received fees, fines, penalties and licenses as detailed below:
ACCOUNT
Description
Financial Year
2012/2013
Month June 2013
Financial Year
2011-2012
Month of June
2012
Frw
Frw
141101
141102
141301
141302
141303
141304
142101
142102
142103
142104
142105
142108
142112
142113
142115
142299
INTEREST ON LATE RENT PAYMENTS
INTEREST ON GOVERNMENT DEPOSITS AND
GUARANTEE FUNDS
RENTAL OF OFFICE BUILDINGS
RENT OF PUBLIC ADMINISTRATION LANDS
LEASES INCOME ON GOVERNMENT ASSETS/ RENTAL
INCOME
LEASE FEES ON LAND (LG)
CERTIFICATE OF ORIGIN
ABATTOIR FEES
MARKET GATE ENTRY FEES
HOSPITAL CHARGES
SALE OF DRUGS AND MEDICAL SUPPLIES
FEE CHARGED FOR ADVERTISING
SALE OF USED STATE OBJECTS
AGRICULTURAL REVENUES
HEALTH INSURANCE FEES
OTHER ADMINISTRATIVE FEES
0
0
410,530
571,635
603,819
5,400,026
7,763,133
4,787,267
8,586,604
4,423,971
41,842
155,660
209,350
98,540,438
135,750
158,842,772
0
14,000
25,000
215,466,204
0
0
430,150
639,780
99,479,022
20,870,321
88,367,704
246,330
218,650
2,176,700
35,961,320
5,000
9
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
142301
142302
142399
142701
142702
142703
142704
142707
142708
142709
142710
142711
142713
142715
142716
142717
142723
142727
142728
142729
142730
142731
142732
142733
142738
142743
142744
142747
142748
142749
142750
142751
142752
142754
143101
143103
143201
143202
143203
143205
143206
SALE OF TENDER DOCUMENTS
ACADEMIC DOCUMENTS
OTHER ADMIN FEES
TRADING LICENSE (PATENT)
PASSPORT/TRAVEL DOCUMENT FEES
MIGRATION VISAS
NOTARY CHARGES
SALE OF TENDER DOCUMENTS
SALE OF ACCREDITATION CARDS
CONSULAR FEES
WORK PERMITS
OCCUPATION PERMITS
BUILDING PERMITS
TELECOMS LICENSES
LICENSES TO EXPLOIT SUB-SOIL ASSETS
STAFF IDENTITY CARDS
BILLBOARDS FEES
BRICK YARD LICENSING FEES
COMMUNICATION FACILITATION TOWERS FEES
MINE OR QUARRY PERMIT OR CONCESSION FEE
MINE ; QUARRY PROSPECTION FEES AND TRANSPORT
OF MATERIAL FROM QUARRIES AND FORESTS
PUBLIC CLEANING SERVICES FEES
USE OF PUBLIC WATERS (FISHERMEN)
PARKING CHARGES
CALIBRATION AND VERIFICATION COSTS
SYSTEMATIC LAND REGISTRATION
LAND REGISTRATION CERTIFICATE FEES
COURT COSTS
OTHER ADMIN FEES
DRIVING LICENCES EXAMINATION FEES
REGISTRATION FEES FOR OPENING CLINICS AND
PHARMACY
MISSION REFUND
COMPUTER PROCESSING FEES
REGISTRATION FEE
COURT FINES
GAGE AND BANK FINES
PENALTIES ON DEFAULTING
PENALTIES ON LATE PAYMENTS
PENALTIES OF COMMERCE CASES
JUDICIAL PENALTIES
OTHER PENALTIES AND CONTRAVENTIONS
TOTAL
14,000
0
1,200
43,036,042
145,500
21,000
1,481,060
3,471,200
0
0
200,000
33,990
117,730
0
0
3,500
351,200
260,000
0
1,160,550
2,917,400
0
5,000
0
42,683,300
0
1,200
1,249,200
2,665,000
4,281,435
5,000
20,000
20,000
2,280
260,000
6,000
0
340,000
79,900
251,235
318,500
250,700
66,134,316
86,300
1,122,075
421,300
61,952
381,248
2,463,975
145,510,058
932,200
33,000
69,888,015
79,050
566,000
0
0
0
1,979,430
125,468,592
341,150
13,700
0
22,400
18,200
1,220,900
0
8,516,596
794,310
293,700
114,700
7,071,496
2,000
42,200
0
21,243,997
73,300
976,432
164,075
180,000
0
403,000
775,611,092 541,034,675
10
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
3.
Transfer from central treasury
During the year, we received transfers from Central Treasury as detailed below:
ID
ACCOUNT
Description
134101
134102
Financial Year
2012/2013
Month to 30 June
2013
Frw
Financial Year
2011/2012
Month to 30th June
2012
Frw
TREASURY CURRENT DIRECT PAYMENTS
3,667,411,193
3,216,836,957
TREASURY CURRENT DIRECT CASH TRANSFERS
3,698,701,618
3,010,738,510
7,366,112,811
6,227,575,467
TOTAL
4. Transfers from other Government entities
During the year, we received transfers from other Government entities as detailed below:
ID
ACCOUNT
Description
Financial Year 2012/2013 Financial Year 2011/2012
Month to 30 June 2013
135101
135101
135101
135101
135101
135101
135101
135101
135101
135201
135201
135201
135201
135201
135101
135101
135101
135101
MINECOFIN
FARG
RLDSF
PROJET MINISANTE IV
RWANDA BIOMEDICAL CENTER
PRIMATURE
NATIONAL COMISSION FOR
CHILDREN
REB
MINISANTE
PAPSTA SPIU
JADF
PAREF
MINECOFIN
MINIYOUTH
ROAD MAINTAINANCE FUND
RWANDA LOCAL DEVELOPMENT
Rwanda Agricultural Export
Development Board
RWANDA AGRICULTURAL
BOARD
TOTAL
Frw
0
0
1,053,224,981
266,368,754
1,810,000
57,180,277
109,528,594
0
Month to 30th June
2012
Frw
500,000
3,400,000
1,319,709,780
87,079,701
16,183,273
179,355,127
0
37,856,771
61,499,994
0
9,986,884
0
0
4,779,000
25,306,527
0
800,000
9,029,000
4,993,442
14,242,921
600,000
6,081,840
0
0
0
5,775,924
1,534,760,941
1,740,531,849
The amounts above have been reconciled with the sending Government entity.
11
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
5. Grants
During the 12 months/year to 30 June 2013 we received funds from one donor as detailed in the
table below:
ID
Name of Donor
133102
133106
Date
received
Amount in
foreign
currency
Exch.
rate
Amount in
local
currency
Frw
12 Months
to 30June
2012
Frw
FAMILY HEALTH
INTERNATIONAL
(FHI)
-
-
1
3,270,000
-
RALGA- RWANDESE
ASSOCIATION OF
LOCAL
GOVERNEMENT
AUTHORITIES
-
-
1
1,361,922
2,571,009
HEALTH SECTOR
SUPPORT(RWANDA
132102
1
-
-
FAMILY HELTH PROJECT)
-
9,246,614
13,878,536
TOTAL
2,571,009
6. Capital receipts
During the 12 months to 30 June 2013 we 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
2012/2013
12 Month to June
2013
Frw
0
0
0
0
0
0
0
0
Financial Year
2011/2012
12 Month to June
2012
Frw
0
0
0
0
0
0
0
0
7. Proceeds from borrowings
During the 12 months/year to 30 June 2013 we received loans as detailed in the table below:
ID
ACCOUNT
Name of Lender
161
Loan Borrowing Domestic
Loan Borrowing Foreign
162
Total
Date
received
Amount in
foreign
currency
Exch.
rate
Amount in
local
currency
Frw
0
12Months to
June 2013
0
0
0
0
0
0
Frw
0
12
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
8. Other revenue
During the 12 Months to 30 June 2013, we received funds from various other sources as detailed
in the table below:
ID
ACCOUNT
Description
Financial Year 2012/2013
Financial Year
2011/2012
Month to June 2013 Month to June 2012
Frw
Frw
BLANKETS RELIEF CONTRIBUTIONS
0
2,500,000
145101
TRAINING DEDUCTION
0
110,000
145201
UNIDENTIFIED REVENUE
27,298,746
27,298,746
416,273,359
144102
TOTAL
413,663,359
9. Compensation of employees
During the 12 months to 30 June 2013, we incurred compensation to employee costs as detailed
in the table below:
ID
ACCOUNT
211301
211306
211309
213101
263301
263302
263303
263402
Description
Financial Year 2012/2013
Financial Year
2011/2012
Month to May 2013
Month to 30
June 2012
Frw
Frw
OTHER EMPLOYESS: BASIC SALARY IN
CASH
OTHER EMPLOYESS: LEAVE PAY IN
CASH
OTHER EMPLOYESS:REGULARIZATION
IN CASH
GOVERNMENT CONTRIBUTIONS TO
SOCIAL SECURITY FOR POLITICAL
APPOINTEES
BASIC SALARY
TRANSPORT ALLOWANCES
HOUSING ALLOWANCES
GOVERNMENT CONTRIBUTIONS TO
HEALTH INSURANCE
TOTAL
3,235,889,056
3,232,137,572
528,368
0
920,000
20,554,464
0
320,685,687
1,404,669,053
0
0
0
48,500,000
30,000,000
12,232,393
14,767,607
4,642,006,477
3,678,877,723
10. Use of Goods and Service
During the 12 Months to 30 June 2013, we consumed of goods and services as detailed in the
table below:
ID
ACCOUNT
221101
221102
221104
221105
Description
STATIONERY AND PRINTING CONSUMABLES
BEVERAGES, TEA, COFFEE, ETC
COMPUTER CONSUMABLES
JOURNALS AND NEWSPAPERS
Financial Year Financial Year
2012/2013
2011/2012
Month to May
Month to May
2013
2013
Frw
Frw
32,137,270
351,540
0
2,946,414
158,000
0
30,385,886
0
13
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
221106
221108
221112
221201
221204
221399
221402
221403
221507
221601
221703
221704
221706
221707
221708
221709
221710
221713
221714
222102
222108
222109
222110
222111
222112
222113
222114
222199
223101
223104
223108
223109
223112
223115
223116
223117
223199
224101
224103
224104
224105
224108
224110
224116
224120
224203
226101
226102
226104
BOOKS
PHOTOS, CAMERA AND MICROFILMS, ETC
BUNTING
WATER & ELECTRICITY BILLS
ELECTRICAL CONSUMABLES - BULBS, WIRES,
TUBES.
OTHER RENTALS COSTS
FAX AND TELEPHONE
INTERNET COSTS
OTHER INSURANCE COSTS
BANK CHARGES
ADVERTS AND ANNOUNCEMENTS
MEETINGS AND SPECIAL ASSEMBLY COSTS
SYMPOSIA, SEMINARS AND SENSITIZATIONS
OFFICIAL RECEPTIONS
GUESTS' HOTEL BILLS
PUBLIC HOLIDAYS CEREMONIES
INTERNATIONAL COMMEMORATION DAYS
REPRESENTATION COSTS
FLAGS, BANNERS AND DECORATION COSTS
LEGAL FEES
TECHNICAL ASSISTANCE REMUNERATION
CONTRACTUAL PERSONNEL
EMPLOYEE RECRUITMENT FEES
NATIONAL EXAMINATIONS FEES
CLEANING SERVICES
GARDENING COSTS
SURVEYS COSTS
OTHER PROFESSIONAL SERVICES FEES
TRANSPORTATION COST FOR DOMESTIC
BUSINESS TRAVEL (AIRPLANE, BUS, TRAIN,
TAXI )
DOMESTIC PER DIEMS
FUEL & LUBRICANTS
LUMP SUM ALLOWANCE
REIMBURSEMENT FOR USE OF PERSONAL CAR
FOR WORK RELATED ACTIVITIES
PACKING -UNPACKING AND MOVING OF GOODS
AND SERVICES
MEALS
ACCOMMODATION COST
OTHER TRANSPORTATION COSTS
ADMINISTRATIVE BUILDINGS
HOSPITAL BUILDINGS
SCHOOL BUILDINGS
RESIDENTIAL PREMISES
NETWORKS INFRASTRUCTURES
VEHICLES & MOTORBIKES
OTHER EQUIPMENT
MAINTENANCE - PUBLIC PLACES & FACILITIES
WATER AND ENERGY TOOLS AND SPARE
PARTS
TRAINERS' FEES AND EXPENSES
TRAINING CONSUMABLES (MATERIALS)
TRAINING RELATED PER DIEMS
2,700,000
2,467,760
116,000
2,280,000
164,100
2,310,000
0
0
0
0
1,574,000
18,506,705
8,451,447
52,060
1,600,895
3,522,754
70,494,460
5,743,030
6,077,000
0
5,142,480
1,550,940
2,588,990
3,445,000
1,250,000
8,888,619
81,496,134
25,000,000
22,099,500
15,716,437
6,700,000
2,051,750
45,309,658
19,475,160
0
900,000
0
0
3,115,817
1,334,058
30,083,879
7,814,930
757,000
502,850
0
280,000
0
0
0
1,002,159,882
168,530,914
7,107,329
12,029,800
5,810,000
0
0
795,799,629
9,479,400
57,342,695
17,240,000
122,096,904
0
21,203,515
1,460,000
47,623,087
661,200
1,763,000
215,000
112,560
772,000
17,366,580
496,520
0
0
0
2,936,000
2,854,271
0
2,000,000
0
0
0
1,668,000
30,965,136
12,160,827
8,120,050
9,589,349
0
4,308,242
2,041,668
218,000
1,842,743
600,000
24,100
498,000
835,000
0
0
14
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
226105
226199
227101
227103
227307
227399
227401
227501
228101
TRAINING HOTEL FACILITIES
OTHER TRAINING RELATED EXPENSES
DRUGS
VACCINES
EXPROPRIATION COSTS
OTHER SECURITY AND SOCIAL ORDER
RELATED COSTS
AGRICULTURAL & VETERINARY SUPPLIES
FOOD STUFF
ARREARS - USE OF GOODS AND SERVICES
TOTAL
4,210,500
10,665,186
86,934,121
12,184,500
14,482,251
875,000
989,000
89,404,634
204,598,623
0
17,310,036
2,480,000
9,499,706
0
752,490
762,813,887
74,918,720
165,551,319
0
2,776,723,523
11. Transfers to reporting entities
During the 12 Months to 30 June 2013, we transferred funds to reporting budget agencies as
shown below:
ID
ACCOUNT
Description
RWANDA DEVELOPMENT BOARD
NEYP REMA
264101
264201
MINISANTE
COM STABEX
TOTAL
Financial Year
2012/2013
Month to 30 June
2013
Frw
Financial Year
2011/2012
Month to 30th June
2012
Frw
31,500,000
219,262
0
0
0
0
15,625,545
6,737,289
31,719,262
22,362,834
We have confirmed that the beneficiary institutions have received the funds and have
recorded these as inter-entity receipts.
12. Grants and other transfer payments
During the 12 Months to 30 June 2013, we transferred the following amounts in form of Grants
and Other transfer payments
12 (a) Grants
ID
ACCOUNT
Description
251
Subsidies to Public Corporations
252
Financial Year
2012/2013
Month to 30 June
2013
Frw
Financial Year
2011/2012
Month to 30 June 2012
Institution XYZ
0
0
Subsidies to Private Enterprises
(insert name)
(insert name)
0
0
0
0
TOTAL
0
0
Frw
15
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
12 (b) Subsidies
ID
ACCOUNT
Description
251
252
Financial Year
2012/2013
Month to 30 June
2013
Frw
Financial Year
2011/2012
Month to 30th June
2012
Frw
Subsidies to Public Corporations
(insert name)
(insert name)
0
0
0
0
Subsidies to Private Enterprises
(insert name)
(insert name)
0
0
0
0
TOTAL
0
0
Financial Year
2012/2013
Month to 30 June
2013
Frw
Financial Year
2011/2012
Month to 30th June
2012
Frw
471,733,078
224,289,239
88,949,083
300,000
52,578,708
0
60,657,574
0
785,271,400
113,236,282
12 (c) Other transfer Payments
ID
ACCOUNT
Description
284101
284102
284107
284199
DISTRICT SCHOOLS
DISTRICT HOSPITALS
SECTORS
OTHER TRANSFER TO NON
REPORTING GOVERNMENT ENTITIES
TOTAL
13. Social assistance
During the 12 Months to 30 June 2013, we incurred social assistance amounting to:
ID
ACCOUNT
272101
272102
272103
272105
272106
Description
POOLING RISK FOR HEALTH
INSURANCE
ASSISTANCE TO ORPHANS
ASSISTANCE TO VULNERABLE
GROUPS
CARE OF THE DESTITUTE
OTHER UNCLASSIFIED SOCIAL
ASSISTANCE
TOTAL
Financial Year
2012/2013
Month to 30 June
2013
Frw
Financial Year
2011/2012
Month to 30th June
2012
Frw
133,595,972
315,971,172
158,465,725
1,048,820,775
8,124,400
69,902,785
173,142,490
57,824,539
0
30,478,935
1,571,849,501
424,477,292
14. Finance Cost
16
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
Finance cost is represented by interest incurred on Public Loans. During the 12 Months to 30
June 2013, we incurred interest on loans amounting to:
ID
ACCOUNT
2411
2412
Description
Interest on domestic debt
Interest on foreign debt
TOTAL
Financial Year
2012/2013
Month to 30 June
2013
Frw
0
0
Financial Year
2011/2012
Month to 30th June
2012
Frw
0
0
0
0
15. Other expenses
During the 12 Months to 30 June 2013, we incurred various other expenditures as detailed in the
table below:
ID
ACCOUNT
Description
281101
MEMBERSHIP DUES TO LOCAL INSTITUTIONS-GAKENKE
285108
OTHER MISCELLANEOUS EXPENSES
TOTAL
Financial Year
2012/2013
Month to 30 June
2013
Frw
Financial Year
2011/2012
Month to 30th
June 2012
Frw
963,994
963,994
15,000,000
462,608,845
477,608,845
0
16. Capital Expenditures
During the 12 Months to 30 June 2013, we incurred capital expenditure as detailed in the table
below:
ID
ACCOUNT
231101
231102
231103
231104
231106
231107
231399
231402
231404
231499
Description
BUILDINGS - RESIDENTIAL
BUILDINGS - NON RESIDENTIAL (OFFICE AND
GENERAL)
BUILDINGS - NON RESIDENTIAL - NON OFFICE
ROADS INFRASTRUCTURE
WATER INFRASTRUCTURE
ENERGY INFRASTRUCTURE
OTHER OFFICE EQUIPMENT, FURNITURE AND
FITTINGS
LAPTOPS
INTERNET CONNECTIVITY EQUIPMENT
OTHER ICT EQUIPMENT, SOFTWARE AND
Financial Year
Financial Year
2012/2013
2011/2012
Month to May
Month to May
2013
2013 - 1
Frw
Frw
12,960,558
9,928,400
0
19,127,618
651,142,417
464,108,125
145,639,639
358,650,607
10,989,528
523,888,666
481,222,080
44,998,402
126,494,887
40,157,150
0
0
17,511,278
2,580,000
6,733,500
0
17
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
231502
231599
231601
231602
231699
234104
ASSETS
LABORATORY AND MEDICAL EQUIPMENT
OTHER SPECIALIZED EQUIPMENT
BREEDING LIVESTOCK
FORESTS
OTHER CULTIVATED ASSETS
IMPROVEMENT ON LAND
80,156,019
121,925,813
52,440,000
39,210,865
739,766
53,056,195
2,018,349,210
TOTAL
0
1,500,000
0
24,563,092
11,455,236
69,755,486
1,352,476,117
17. Loan repayments
During the 12 Months to 30 June 2013, we paid loans principal amounts as follows:
ID
ACCOUNT
2911
2921
Description
Repayment of principal – Domestic debt
Repayment of principal – Foreign debt
Financial Year
2012/2013
Month to 30 June
2013
Frw
0
0
Financial Year
2011/2012
Month to 30th June
2012
Frw
0
0
0
0
TOTAL
18. Cash at bank
The bank amounts shown in the table below have been reconciled to the bank statements as at
30JUNE 2013 and as at 30 June 2012.
ACCOUNT
311301-01
311301-00
311301-02
311302-02
311302-01
Bank name
DISTRICT DE
GAKENKEPHARMACIE
DISTRICT DE
GAKENKEPHARMACIE
DISTRICT DE
GAKENKE POOLING
RISK
COMMON ACCOUNT
MUTUELLE
GAKENKE
DISTRICT GAKENKE
MUSASA
PHARMACIE
311302
DISTRICT DE GAKENKE
MAP SPECIAL
311303
DISTRICT DE
GAKENKE
MINAGRI PAIGELAC
DISTRICT DE
GAKENKE
311304
Account
No.
Accoun
t
currenc
y
Amount
in
foreign
currency
Exch.
rate
Balance as at
30th June 2013
Balance
as at 30
June
2012
FRW
0
Frw
Frw
160,369,734
FRW
0
0
0
0
0
0
0
0
0
0
10,753,524
1,220,690
0
0
1210548.
1210548.
1210530
FRW
1210546
FRW
-
18
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
311305
CDDP-DISTRICT DE
GAKENKE
FRW
0
0
311307
DISTRICT DE GAKENKE
CNLS BAD SPECIAL
FRW
0
0
311308
DISTRICT DE
GAKENKE-PASNVA
1210549
FRW
4,052,720
0
4,080,720
311309
DISTRICT DE
GAKENKE CDLS
DISTRICT DE
GAKENKE -PAREF
DISTRICT GAKENKE
PDRH MINEDUC
DISTRICT GAKENKE
PROJET DE
DEVELOPPEMENT
GAKENKE/NEYP/RE
MA
DISTRICT GAKENKE
POOKLING RISK
BP NYARUTOVE
1210541
FRW
1,757,278
11,826,538
1210547
FRW
0
14,376,520
1210535
FRW
0
0
1210534
FRW
2,075,725
232,665,595
1210910
FRW
0
232,262
1210538
FRW
0
5,360,345
5472645
00
FRW
15,513,268
114,324,000
FRW
FRW
0
0
0
0
FRW
1,759,798
68,753
FRW
43,693,671
35,793,489
1033862
01
1210977
1210017
FRW
0
18,925,241
FRW
FRW
57,848,373
44,479,187
63,513,192
539,832
542260442611
542260384911
FRW
929,726
8,257,151
FRW
78,217
83,892
00069046
015210
1210938
FRW
12,858,588
0
311310
311311
311312
311313
311314
311315
311316
311317
BP.RUSHAHSI
BP KARUKUNGU
311318
JADF
311319
CTB-CDF/PADSECPN
MUSASA
PHARMACIE
SSF-HIV/GAKENKE
GAKENKE DISTRICT
/ PROJET
MINISANTE IV
UBWOROZI
GAKENKE DISTRICT
311320
311321
311322
311323
311324
CONSTRUCTION
DISTRICT GAKENKE
311325
GAKENKE DISTRICT
LOCAL REVENUE
GRANTEE-GAKENKE
RWANDA FAMILY
HEALITH PROJECT
Total
311326
8121465
0
547/0038
06/00
1210960
Frw
1,188,000
196,988,075
671,637,954
19
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
19. Cash in hand
The petty cash balance amounts as at 30 June 2013 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 2012/2013
Month to 30 June 2013
Frw
311101
Financial Year
2011/2012
Month to 30th June
2012
Frw
Petty Cash
5,000
25,308
Total
5,000
25,308
20. Accounts receivables
The following were the accounts receivables as at 30June 2013:
ID
ACCOUNT
312101
312201
312401
Debtor’s name
ACCOUNTS RECEIVABLES - CUSTOMERS
PAYROLL ADVANCES
RECEIVABLE FROM BUDGET AGENCIES
TOTAL
Financial Year
2012/2013
Month to 30
June 2013
Frw
Financial Year
2011/2012
Month to 30th
June 2012
Frw
8,901,445
180,000
48,887,250
57,968,695
38,426,951
180,000
48,887,250
87,494,201
21. Account payables
The following were the accounts payables as at 30 June 2013:
ID ACCOUNT
412101
412107
412108
412401
412402
412403
Creditor’s name
SUPPLIERS CONTROL
TRANSIT FUNDS – CONTROL ACCOUNT
OTHER ACCOUNTS PAYABLE
VAT PAYABLE
WHT PAYABLE
DEFAULTING PENALTIES
TOTAL
Financial Year
2012/2013
Month to 30
June 2013
Frw
Financial Year
2011/2012
Month to 30th
June 2012
Frw
338,862,915
334,618,690
31,111,480
0
0
7,553,824
191,236
373,475,230
0
6,163,838
20,778,701
7,432,230
372,139
373,609,823
22. Accumulated surplus (deficit) from previous year
20
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
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
511101
511101
511102
511103
Description
Cash
Bank and cash opening balance
Accounts receivable opening balance
Payables opening balance
Balance as at 1
July 201x
Frw
25,308
671,637,954
87,494,201
Balance as at
1 July 2012
Frw
622,854,459
31,502,000
(789,659,842)
(373,475,230)
TOTAL
385,682,233
(135,303,383)
The balances above are extracted from the signed financial statements submitted to MINECOFIN
in FY 2012.
23. Prior Year Adjustments
The following is the prior year adjustments to opening balances:
ID
ACCOUNT
512101
512102
512103
Description
Cash and bank
Accounts Receivable
Accounts Payable
TOTAL
Financial Year
2012/2013
Month to 30 June
2013
Frw
(305,432,427)
(42,921,889)
(60,712,365)
(409,066,681)
Financial Year
2011/2012
Month to 30th June
2012
Frw
(14,161,264)
59,302,628
393,516,909
438,658,273
The prior year adjustment related to accounts receivable and was proposed by the Auditor
General during the audit of FY 2011/2012. The adjustment has been approved by the CBM and
the approved journal voucher is hereby attached.
21
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
7. Budget execution report
Financial Year
2012/2013
As at 30th
June 2013
Approved
Budget - Frw
Financial Year
2012/2013
As at 30th
June 2013
Revised
Budget - Frw
A
Financial Year
2012/2013
As at 30th June
2013
Actual - Frw
Variance
B
A-B
Perfor mance
Frw
Expenses
Operating expenses
Compensation of Employees
Use of Goods and Services
Transfers to Reporting Entities
Grant and other transfers and subsidies
Social Assistance
Financing cost
Other Expenses
5,049,285,024
1,923,989,666
0
116,917,361
377,672,608
0
943,602,503
4,929,916,374
1,959,915,792
0
229,917,361
380,932,915
0
1,101,522,119
4,642,006,477
762,813,887
31,719,262
785,271,400
1,571,849,501
0
963,994
287,909,897
1,197,101,905
(31,719,262)
(555,354,039)
(1,190,916,586)
0
1,100,558,125
94.16%
38.92% (i)
0.0
341.55%(ii)
412.63%(iii)
0.00 %
0.09% (iv)
Capital payments
Capital Expenditure
1,594,885,547
2,314,565,345
2,018,349,210
296,216,135
87.20%
0
0
0
0
10,048,805,309 10,916,769,906
9,798,898,793
1,117,871,113
Repayment of borrowing1s
Loans repayments
Total expenses (B)
0.00
%
89.76%
22
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
Explanation on variances observed above
:
(i)
The variance of 38.92% representing the remaining amount of 1,197,101,905Frw not spent is due to correction of many
misposted transactions that are budgeted and executed as use of goods and services while in reality some transactions in
them are capital expenditure, assistance to vulnerable groups, and others which are not related to the use of goods and
services. Once we discovered those errors we posted all those misposted transactions in their proper and right accounts
according to the Government Chart of accounts and it resulted in the decrease of total execution of use of goods and
service.
(ii)
The variance of 241.55% representing the shortage of (555,354,039) Rwf for covering total expenditure of Grant and
other transfers and subsidies is due to correction of Misposting in budgeting where transfers from District to Sectors,
transfers from District District to Hospitals and Transfers from District to District Schools, are not well budgeted in this
accounts (Transfers to non-reporting government entities); after detecting these errors each transaction relating to transfer
to Non budget agency has been posted in its proper and right account according to Government Chart of Accounts and this
operation of correction resulting by reporting in our books of account that the transactions tied this account are in
shortage of 407,419,242 Rwf for being completely executed.
(iii)
The variance of 312.63% representing the shortage of 1,190,916,586 Rwf for covering all expenses relating to Social
assistance is due to correction of some misposted transactions of social assistance that are not budgeted and executed as
social assistance then after detecting these errors each transaction wrongly budget and wrongly executed on this account
we have been posted it on its proper account and this resulting by reporting in our books of accounts that the transactions
tied this account are in shortage of 1,190,916,586 Rwf for being completely covered .
(iv)
The variance of 99.1% representing the remaining amount totalling 1,100,558,125 Frw that would been spent in Other
Expenditure is due to correction of some transactions misposted in budgeting and in budget execution hence, many items
tied this accounts (285 Other Miscellaneous expenditures) were social assistance, use of goods and services, and capital
expenditure which have been budgeted as unknown operations in chart of account, but in fact these items have their
proper accounts in chart of accounts that is why after discovering these errors we removed each known transaction in Chart
of accounts and we posted it in its proper and rights account according to Government Chart of accounts that is why this
correction resulted by reporting in our books of accounts that the amount totalling 1,100,558,125 Frw has not been spent in
Other Expenditure.
23
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
Sign: Accountant …………..…... Director of Finance ………....……. Chief Budget Manager ...............……
24
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
8. Progress on follow up of Auditor General Recommendations
The template below should be populated and updated on a monthly basis.
Reference
No. on
the OAG
Report
Issue / Observations
from Auditor
Management comments
5.1
Delays in
banking of
revenue
collection
5.2
Revenue recorded based
on bank statement
5.3
Dalayed transfers from
Mutual Health Insurance
to the District bank
account of pooling risk
.Posting errors reported
in Revenue
5.4
5.5
Taxes receipts
not Dated
5.6
Difference between the
amount of internally
generated revenue per
the financial statements
and the amount of
internally generated
revenue as per report
Posting errors
6.1
Focal Point and
Contact Person
(Names and Phone)
Status:
(Open or
Closed)
Timeframe:
(Put a date
when you
expect the issue
to be resolved)
Management should ensure that all revenue collections
are banked intact and timely as required by the Manual of
Government policy and procedures :Financial management
and accounting(volume1)section2.4.6.
INGABIRE Nadia
0788509331
Closed
-
District management should ensure that revenue from
district pharmacy and contributions from various mutual
health insurance sections are recorded in the District ‘s
books of account by using source documents and revenue
instead of recording the revenue based on bank statement
District management should make an investigation for the
cause of the dalay noted and take appropriation action to
avoid such dalays in future
NDAYAMBAJE
jean de Dieu
0783347884
Closed
-
MUMARARUNG
U Esperance
Closed
-
NDAYAMBAJE
J.D
0783347884
Closed
INGABIRE Nadia
0788509331
Closed
Ndayambaje
Jean de Dieu
0783347884
Closed
Ndayambaje
Jean de Dieu
Closed
District management should ensure that posting in the
books of account is regularly reviewed by the responsible
persons to avoid such errors.necessary adjustements should
be made in consultation with MINECOFIN to correct the
posting errors
For proper management of revenue collections in the
District ,tax collectors should Cleary indicate all relevant
details on the tax receipts issued to the payers
District management should investigate the above
difference and ensure that a proper reconciliation is made
between revenue officer’s report, district pharmacy’s report,
district mutual health insurance report and those in the
financial statement .The exercise should be performed for
the above difference and in future on monthly basis.
Necessary adjustment should be made to correct the posting
errors in the books of account.In future ,management
should ensure that all transactions are classified in proper
25
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
Reference
No. on
the OAG
Report
Issue / Observations
from Auditor
6.2.1
unrecorded transactions
for Non Budget Agancies
within District
6.2.2
Non compliance with
Ministerial order No 01/09
of 25/02/2009
determining the use of
funds allocated at sector
level
sector budgets not
submitted to the District
6.2.3
7.1
. Fictitious outstanding
payments
8.1
Long outstanding debtors
related to credit sales (
4.266.218 )
9.1
Transit fund account:
documents like transfer
advice note/letter
describing the purpose
for the found transferred
to the District were not
available.
Tenders not included in
the procurement report (
case Kirenge –Rushashi
,in report we find
2.193.700 rwf instead of
10.1
Management comments
the account as provided in the chart of account of SMART
IFMIS.
The district should ensure that at the end of each month
,all non budget agencies submit original copies of their
cash books together with the detailed supporting documents
to the chief budget manager of the District ,for verification
,approval and use in posting the transactions in the
general ledger of the District.
The District should comply with ministerial order no 01/09
of 25/02/2009 determining the use of funds allocated at
sector level
Focal Point and
Contact Person
(Names and Phone)
Status:
(Open or
Closed)
0783347884
NSENGIYUMVA
Samuel
0788525109
Closed
NSENGIYUMVA
Samuel
0788525109
Open
There is a need for the District to facilitate sectors in the
budget preparation process and ensure that each sector
submits a budget annually to the District for analysis and
inclusion in the District Budget
Management should ensure that bank reconciliation
prepared are appropriately reviewed to ensure that any
error ,omissions and difference s identified are followed up
and resolved promptly.The wrong reconciling items should
be adjusted for ,to ensure that correct bank balances are
reported.
The District Pharmacy should make proper follow up to
recover all the District Pharmacy
NSENGIYUMVA
Samuel
0788525109
NDAYAMBAJE
Jean de Dieu
0783347884
Closed
HAKUZIMANA
Theogene
Closed
District management should ensure that all transaction
recorded in the district books of account are fully supported
.All supporting documents should be appropriately filed
and cross referenced with the transaction in the books of
account.
NDAYAMBAJE
jean de Dieu
0783347884
Closed
All tenders awarded should be planned for and reported as
required by the procurement laws and regulations.Proper
review should be done to ensure that information presented
in the report is accurate
Timeframe:
(Put a date
when you
expect the issue
to be resolved)
Closed
Ndayishimiye Eric Closed
0788633623
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Financial statements
For the period ended 30 June 2013
Reference
No. on
the OAG
Report
Issue / Observations
from Auditor
Management comments
Focal Point and
Contact Person
(Names and Phone)
Status:
(Open or
Closed)
Timeframe:
(Put a date
when you
expect the issue
to be resolved)
being FRW 9.304.300
,Hence a difference of
7.110.600 rwf
10.2
Delays in
evaluation of
Bids
The tender was made in four lots for supplying
970,000 seeds of trees and fruits. We evaluate the
first three lots and we delayed to evaluate the
fourth one because there were complaints
11.1
Review of internal audit
function
We promise to make the filling regularly and properly to
serve as evidence for our audit work
11.2.1
lack of independent
periodical count stock
Stock at hand should be independently counted in
regulars intervals as required by the manual of
Government policies and procedures :Financial
Management and Accounting Volume 3 (books of account )
and thereafter ,a report on the physical stock count should
be prepared and approuved by the competent authority.
The disaster recovery plan s should be put in place as
earlier as possible to avoid any risk of loss of important
data of the risk.
11.3
review of IT internal
control
11.4
Incomplete stuff files
Management should ensure that all personnel files contain
all necessary documents
12.1
Construction of health
centre KAMUBUGA
For a better management of public fund the District should
ensure that all these anomalies highlighted above are
corrected before the final handover is done.
Status of implementation
of previous Audit
recommandation
Just now 94.4 of previous Audit Recommendations are
implemented
13
Ndayishimiye Eric Closed
0788633623
BIZIMANA
Emmanuel
0788671443
GAKUMBA
NSENGIYUMVA
Emmanuel
0788843084
Closed
NSHIMIYIMANA
Levis
0788666165
NTEZIRIZAZA
Faustin
0788341399
NTAWINIGA
K.Michel
0788521185
BIZIMANA
Emmanuel
0788671443
Closed
Closed
Closed
Closed
Closed
Guidance Notes:
(i)
Use the same reference numbers as contained in the OAG report;
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Financial statements
For the period ended 30 June 2013
(ii)
Obtain the “Issue/Observation” and “management comments”, required above, from final OAG 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;
(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 2012/13 i.e before 31st July 2013; and
(vi)
The timeframe for all issues should not exceed 30th June 2013.
Prepared by:
Approved by:
Director of Finance
Chief Budget Manager
Name: …………………………………………….
Name: ………………………………...
Signature: ...............................................................
Signature:...............................................
Date: ………………………………………………
Date: …………………………………..
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Financial statements
For the period ended 30 June 2013
9. 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
.


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Financial statements
For the period ended 30 June 2013
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: ………………………………………………
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Financial statements
For the period ended 30 June 2013
Appendices
1. Trial Balance
2. Bank reconciliation statements as at 30 June 2013.
3. Bank statements to accompany the bank reconciliation statements
4. Petty cash certificate
5. List of debtors and creditors
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Financial statements
For the period ended 30 June 2013
1. Detailed Trial Balance as at 31st May 2013
32
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Financial statements
For the period ended 30 June 2013
2. Bank reconciliation statements as at 31st May 2013. (For all bank accounts)
33
GAKENKE DISTRCIT
Financial statements
For the period ended 30 June 2013
3. Bank statements to accompany the bank reconciliation statements. (For all bank
accounts)
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Financial statements
For the period ended 30 June 2013
4. Petty cash certificate
Cash Count Certificate
Date: 31st May 2013
Currency: Frw
Coins
Notes
Authorised cash threshold (maximum cash allowed) _____Frw 100,000_______
Denomination
5,000
Number
0
Total Value
0
2,000
0
0
1,000
5
5,000
500
0
0
100
0
0
100
0
0
0
0
50
0
0
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 : xxxxxxxx
Cash counted
by
Agreed by
Name
NSENGIYUMVA Samuel :
(Director of Finance)
KWIZERA Jean Pierre :
(Cashier/accountant in
charge of petty cash)
Signature
5,000
0
5,000
5,000
0
Date
30 June 2013
30 June 2013
35