Scribd Logo
Upload

Welcome to Scribd!

  • 45 views

    5.0. Audit Findings/Observations: Summary of Audited Funds

    Uploaded by

    Bryooh
    1. The document summarizes audit findings from funds governed by the Public Finance Management Act and National Government Affirmative Action Fund regulations. 2. Several issues were observed with cash management processes, utilization of administration funds, bursary funds, and other programs. Supporting documentation was often lacking for expenditures. 3. Imprests were sometimes used for purposes other than intended and payments were made without proper authorization, receipts, or minutes documenting related meetings. Fuel purchases lacked details on vehicle usage and beneficiaries of other items were not always clear.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    5.0. Audit Findings/Observations: Summary of Audited Funds

    Uploaded by

    Bryooh
    45 views6 pages
    1. The document summarizes audit findings from funds governed by the Public Finance Management Act and National Government Affirmative Action Fund regulations. 2. Several issues were observed with cash management processes, utilization of administration funds, bursary funds, and other programs. Supporting documentation was often lacking for expenditures. 3. Imprests were sometimes used for purposes other than intended and payments were made without proper authorization, receipts, or minutes documenting related meetings. Fuel purchases lacked details on vehicle usage and beneficiaries of other items were not always clear.

    Original Title

    Ngaaf Machakos County

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    1. The document summarizes audit findings from funds governed by the Public Finance Management Act and National Government Affirmative Action Fund regulations. 2. Several issues were observed with cash management processes, utilization of administration funds, bursary funds, and other programs. Supporting documentation was often lacking for expenditures. 3. Imprests were sometimes used for purposes other than intended and payments were made without proper authorization, receipts, or minutes documenting related meetings. Fuel purchases lacked details on vehicle usage and beneficiaries of other items were not always clear.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    45 views6 pages

    5.0. Audit Findings/Observations: Summary of Audited Funds

    Uploaded by

    Bryooh
    1. The document summarizes audit findings from funds governed by the Public Finance Management Act and National Government Affirmative Action Fund regulations. 2. Several issues were observed with cash management processes, utilization of administration funds, bursary funds, and other programs. Supporting documentation was often lacking for expenditures. 3. Imprests were sometimes used for purposes other than intended and payments were made without proper authorization, receipts, or minutes documenting related meetings. Fuel purchases lacked details on vehicle usage and beneficiaries of other items were not always clear.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 6

    5.0.

    Audit Findings/Observations
    SUMMARY OF AUDITED FUNDS

    1 GOVERNANCE PROCESSES AS CONTAINED IN THE PUBLIC FINANCE MANAGEMENT


    ACT (PFMA), 2012(NATIONAL GOVERNMENT AFFIRMATIVE ACTION FUND),(NGAAF)
    REGULATIONS 2016.
    Criteria Observations/ Risk Audit Recommendation
    findings
    1 Section 16 (1) of the PFMA,
    2012(NGAAF), Regulations
    2016 requires establishment of
    the County NGAAF
    committee.

    Regulations 18 require that


    there should be a secretariat
    that consist of :
    -County Coordinator
    -Monitoring and Evaluation
    Officer and,
    -Not more than three other
    officers as may be required by
    the Board.
    The NGAAF county
    committee has a role to
    oversee the M/E of projects
    and programmes funded under
    these regulations as per sec.16
    (2) (d).

    2 CASH MANAGEMENT PROCESSES


    All AIEs and AIE receipts
    are properly captured in the
    vote-book and subsequent
    posting in the cashbook

    Proper utilization of
    standing imprests

    Prompt authorization,
    Surrender and
    accountability of temporary
    imprests.
    Officers are not issued with
    more than one imprests.

    Imprests are not used in


    procurement of goods &
    services.
    Payment vouchers are
    properly supported by
    genuine receipts, authorized
    and properly posted in the
    cash book
    Bank Reconciliation
    Financial Returns-Reg.
    25(5)
    3. UTILIZATION OF ADMINISTRATION AND EMERGENCY FUNDS

    Use and accountability of


    administration sec.26(1)

    Use and accountability of


    emergency sec.13(1)
    4. UTILIZATION OF BURSARY FUNDS

    Accountability of bursary
    allocations-Sec.
    5. UTILIZATION OF CIVIC EDUCATION

    Use and accountability of


    civic education funds.
    6. MANAGEMENT OF WOMEN ECONOMIC EMPOWERMENT

    Use and accountability of


    WEE funds sec 23(1,2,3&4)
    7. UTILIZATION OF VALUE ADDITION FUNDS.

    Use and accountability of


    value addition funds

    8. COUNTY PROJECTS: PROCUREMENT PROCESS, IMPLEMENTATION AND IMPACT TO


    THE COMMUNITY
    Procurement process

    Implementation

    Impact to the community

    8.2 IMPACT OF PROJECTS ON THE COMMUNITY (SAMPLE)


    7.0. Conclusion
    The above audit finding and related risks could negatively impact on achievement of objectives
    if not addressed. Management commitment to address the concerns raised will improve the
    effectiveness of risk management, control and governance processes.

    We would like to thank the staff and management for their co-operation during the audit.

    DATE P.V.NO. PAYEE AMOUN PURPOSES


    T
    KSHS
    29/6/2020 22 Sec. of 64000= Being payment of Tax deducted from NGAAF
    Affir. Ac committee allowances from 22/4/2020 to
    Soc Dev. 25/6/2020.
    Fund
    OBSERVATIONS/REMARKS
    1. No documentary evidence to show that the deductions were remitted to KRA( KRA Tax
    remission receipt.)

    27/5/2020 8 Grace 125000= Surrender of an imprest used in paying NGAAF


    Wairimu committee allowances and purchase of Tea
    snacks for the meeting.
    OBSERVATIONS/REMARKS
    1. No minutes attached casting doubt on the validity of the purported meeting.
    29/4/2020 6 Nadhifo 257200= Surrender of imprest on payment of committee
    Duba Jillow allowances, advertisement, tendering documents
    and office administration.

    OBSERVATIONS/REMARKS
    1. An amount of ksh147000= is likely to have been irregulary spent. Out of the kshs 257200=
    surrendered, only kshs110200= paid to Nation Media Group PLC receipt no. 108300 appear to be
    the only properly supported expenditure.
    2. No committee minutes attached hence rendering the expenditure irregular.
    20/6/2020 20 Grace w. 50872= Cash Spent to pay for stationary and allowances
    Ndirangu and fuel.
    OBSERVATION/REMARKS
    1. It is not clear how this financial transaction was funded since no imprest was issued to the officer.
    2. Source of funds used are questionable.
    31/1/2020 2 Nabhifo 244000= Surrender of imprest for committee allowances
    Duba Jillow for three sittings
    -SEC OF AFFIR AC SOC DEV FUND kshs
    70800=
    -Committee Members kshs173200=
    OBSERVATION/REMARKS
    1. No committee minutes attached to the surrender payment voucher therefore there is no evidence
    to show that the purported meeting took place.
    15/6/2020 15 Grace W. 70000= Surrender of a temporaly imprest used to pay
    Ndirangu committee allowances and other administrative
    expenses.
    OBSERVATIONS/REMARKS
    1. No committee minutes attached to the surrender voucher.
    2. Use of captain orders as prove of cash payment for snacks and meals not evidence that actual
    cash transaction took place.
    3. Authority to use vehicle Gk B564M. TOYOTA COROLLA for official work to Machakos dated
    11/5/2020 to take a Ms Magdalene Jelagat Kipenei for mediation may have been used for
    convenience purpose to facilitate surrender of the above imprest as the purported meeting took
    place on 12/5/2020, whereas the imprest was issued on 28/5/2020.
    4. The applicant of the imprest did not sign the certicate for receipt of money provided 0n the imprst
    warrant no. 390906.
    30/4/2020 7 Petrocam 150000= Payment for supply of Fuel to NGAAF as per
    Kenya invoice and LPO nos.1622 and 3492701
    Limited respectively.
    OBSERVATIONS/ REMARKS
    1. No detail orders attached to the payment voucher to show how the fuel was utilized and by which
    vehicles belonging to NGAAF.
    2. The LPO no. 3492701 does not indicate the particular GK vehicles authorized to draw fuel from
    petrocam Kenya Lld.
    30/6/2020 None SEC OF 22800= Payment of Tax deducted from NGAAF
    AFFIR AC committee allowances for meeting held on
    SOC DEV 8/2/2020.
    FUND
    OBSERVATIONS/REMARKS
    1. No prove of remittances to KRA of the above Tax deduction.
    14/4/2021 48 Martin 281000= Surrender of imprest issued for administration
    Kioko and motor vehicle mantainance.
    OBSERVATIONS/REMARKS
    1. The purpose for which the above imprest was acquired cannot be clearly understood due to lack
    of an itemized budget showing particular areas of need.
    2. The airtime bought amounting to kshs 40000= should be properly supported by a signed schedule
    accompanied by the authority given for the beneficiaries.
    3. Requisition for the purchase of the items should have been obtained from the user departments
    16/3/2021 39 Pretrocam 150000= Payment for supply of diesel fuel for vehicle reg.
    Kenya Ltd no. GK B936J
    OBSERVATIONS/REMARKS
    1. No detail orders attached to the payment voucher to show how the fuel was utilized and by which
    particular vehicles belonging to NGAAF.
    2. The LPO no.3432717 does not indicate the particular GK vehicles authorized to draw fuel from
    Petrocam Kenya Ltd.

    12/1/2021 26 Petrocam 150000= Payment for fuel to Petrocam Kenya Ltd


    Kenya Ltd
    1. No detail orders attached to the payment voucher to show how the fuel was utilized and by which
    particular vehicles belonging to NGAAF.
    2. The LPO no. 3492715 does not indicate the GK vehicles authorized to draw fuel from petrocam
    Kenya Ltd.
    15/9/2020 1 Petrocam 150000= Payment for fuel for NGAAF Machakos.
    Kenya Ltd.
    OBSERVATIONS/RMARKS
    1. No detail orders are attached for the fuel amount paid for.
    2. The LPO no. 3492711 does not indicate the GK vehicles authorized to draw fuel from Petrocam
    Kenya Ltd.

    26/2/2021 34 NGAAF 500000= Cash Boook reimursments


    16/3/2021 41 Co-rdinator 50000=
    14/4/2021 47 50000=
    14/4/2021 46 50000=
    30/11/2020 19 30000=
    30/11/2020 20 20000=
    OBSERVATIONS/REMARKS
    1. It is not clear why there was double reimbursement of the cash Book on 14/4/2021.
    16/11/2020 18 NGAAF 50000= Surrender of imprest issued for office expenses.
    Co- (Purchase of stationery items and payment salary)
    ordinator
    OBSERVATIONS/REMARKS
    1. NGAAF Co-0rdinators office has a standing imprest kshs 50000= why apply for temporaly
    imprest for office use.

    You might also like