1. Management of Imprests 0

2. OAG noted issues - Imprests 1 1.Some ministries have long outstanding imprest and advances that had neither been surrendered nor recovered. 2.Several projects did not have supporting analysis for imprest and advances and were outstanding for 4 years. 3.Direct expenditure using imprest without proper authorization. 4.Overpayment of imprest - Officers on study tours paid rates higher than approved rates. 5.Uncleared imprests. 6.Unaccounted for AIEs. 7.Unrecovered salary overpayments.

3. DEFINITION OF IMPREST 2 GFR & P – An imprest is a form of cash advance or a “float” which the Accounting Officer may authorize to be issued to officers who in the course of their duty are required to make payments which cannot conveniently be made through the cash office of their Ministry, Department or District Treasury.

4. CONTROLS OF IMPRESTS 3 1. Imprest should always be issued on from F.O.24 which must be completed in all aspects. 2.Imprest must be given for a specific purpose. It must only be applied for the specific purpose. 3. The amount required must be properly analyzed in the application/requisition and should be limited to the proportion of expenditure likely to be incurred. 4. Only one imprest at a time – No two imprests for one officer at one time.

5. CONTROLS OF IMPRESTS 4 5. Imprests should not be allowed to contradict other procurement procedures and regulations. Cash purchase should be limited to authorized levels. 6. Imprest must be surrendered on due dates indicated on the warrant. Safari imprests should be surrendered 7 days after the applicant reports back to station. Standing imprest must be surrendered on due date e.g. end of financial year/period of use.

6. CONTROLS OF IMPRESTS CONT’D 5 7. Imprests must only be issued for official purpose. 8.Recovery and disciplinary action by the Accounting Officers on defaulters including charging interest on outstanding imprest at CBK rates. 9.Maintenance of surrender charts for standing imprests to ensure that they surrender as frequently as required. 10.Use of registers to ensure that necessary references are made for follow-up on defaulters.

7. DISTRICT DATA 6 Some district expenditure returns had not been availed for audit review hence could be accounted for.

8. Questions? 7

9. 8

10. Issues noted on Exchequer, Bank and RoR 9

11. 10 1.Continued collection of revenue without appointment as a Receiver of Revenue. 2.For one receiver of revenue, it was noted that the statement of revenue for the year ended 30 June 2015 did not reflect arrears of revenue and revenue abandoned as required by the Public Finance Management Act, 2012 Section 82(2) and the Public Audit Act, 2003 Section 5.2. Consequently it was not possible to establish the status of arrears of revenue outstanding as at June 30, 2015. 3. Revenue collected by the receiver of revenue was not fully surrendered to the Exchequer as at 30 June 2015.

12. Issues noted on Exchequer, Bank and RoR 11 4. In some instances, it was noted by the auditor that revenue recorded could not be supported with receipts. 5. Several projects, CFS’s and receivers of revenue did not provide bank confirmation certificates, bank reconciliations and cash books for review hence cash and bank balances could not be supported. 6. Unauthorised bank overdrafts noted on some projects. 7. Unexplained bank balances following merger of Ministries. 8. Bank reconciliations not carried out or not with required regularity.

13. Issues noted on Exchequer, Bank and RoR 12 9. Several projects did not submit the Special Account Statement contrary to the requirement by the National Treasury. 10. In some projects, the amounts presented as per the Statement of Receipts and Payments by projects varied from the confirmed disbursements from Donors.

14. Questions? 13

15. 14

16. Accounting Issues noted by OAG 15

17. Accounting Issues noted by OAG 16 1. Budgetary provisions for some projects were not disclosed in the Statement of Comparative Budget and Actuals contrary to the prescribed template by PSASB. 2. Amounts in the Statement of Appropriation differ from those presented in the Statement of Receipts and Payment contrary to the prescribed template by PSASB. 3. The Statement of Comparative Budget & Actual amounts have no explanations for variances between budget and actual amounts contrary to the prescribed template by PSASB.

18. Accounting Issues noted by OAG 17 4. The notes do not give a breakdown of the balances of receipts and payments, contrary to the prescribed template by PSASB. 5. Casting errors and notes not tying to figures in the face of the financial statements. 6. Some MDAs do not maintain a fixed asset register, hence difficult to verify ownership, existence and valuation of the assets. 7. Several projects did not disclose some pending payments in their analysis of pending bills.

19. Accounting Issues noted by OAG 18 8. Expenditure presented in the Statement of Receipts and Payments did not tie to that in the General Ledger. 9. Some projects Cash and Cash equivalent at the end of the year in the Statement of Cash flow differed with the figure reflected in the Statement of Assets and Liabilities. 10.Various Receivers of Revenue did not maintain proper books of accounts i.e. cashbooks, ledgers or prepare trial balances to support the Revenue Statement.

20. Questions? 19

21. 20