AN Industrial Attachment Report AN Industrial Attachment Report
AN Industrial Attachment Report AN Industrial Attachment Report
AN Industrial Attachment Report AN Industrial Attachment Report
BY
MAURICE OYARO
REG NO; KCA/11/11291
OCTOBER 2021
DECLARATION
Declaration, hereby declare that this training report is my original work and it has not been
submitted before any academic award either in this or other institutions of higher learning for
academic publication or any other purpose. The references used here from other journals or
materials are indicated in the reference section.
Sign: ………………………………… Date …………………………………
MAURICE OYARO
Supervised by;
ROSELYNE RANDA
ii
CERTIFICATION:
This is to certify that the present training report is a record of original work done by, 11/11291 as
an attaché from 09/08/2021 to 29/10/2021 under the supervision of;
ROSELYNE RANDA
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ACKNOWLEDGEMENT
I thank the Lord Almighty for the far He has taken me and deep regards to my supervisor
Roselyne my family, supervisors at work and fellow colleagues for their exemplary guidance,
monitoring and constant encouragement throughout the entire attachment the help and guidance
given by them that will assist me in my life. God bless you all.
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DEDICATION
This training report is dedicated to my entire Oyaro family for the support, constant
encouragement and also support they offered to ensure that I had all that I required to carry out
my attachment peacefully.
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ABSTRACT
The National Treasury has Vision to achieve “Excellence in Economic and Public Financial
Management, and Development Planning”. It also has Mission Statement to Provide Leadership
in Economic and Public Finance Management, and development planning for shared growth
through formulation, implementation and monitoring of economic, financial and development
policies. Core Values include; Customer focus, Result oriented, Stakeholder participation,
Professional and ethical practices, Transparency and accountability, and Teamwork and
commitment
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EXECUTIVE SUMMARY
The report presents the findings of the Finance assessment at the Subcounty national treasury in
Hamisi carried from 9th August 2021 to 29th October 2021. The main objective was to learn more
about a professional finance career, find out what is like to work in your potential career, gain
valuable experience and get to know employers and make a solid network.
This report considered assessment of the finance functions. The assessment procedures included
writing of payment vouchers, examination of payment vouchers, updating of cashbook and
establishing balances, vote book control of the payment vouchers in the system, maintain ace of
counterfoil receipt book register, and reconciliation of bank statement.
TABLE OF CONTENTS
viii
DECLARATION...........................................................................................................................ii
CERTIFICATION:........................................................................................................................ii
ACKNOWLEDGEMENT...........................................................................................................iii
DEDICATION................................................................................................................................v
ABSTRACT..................................................................................................................................vi
EXECUTIVE SUMMARY.........................................................................................................vii
DEFINITION OF TERMS..........................................................................................................xi
ABBREVIATION........................................................................................................................xii
CHAPTER ONE............................................................................................................................1
1.1 Introduction............................................................................................................................1
CHAPTER TWO...........................................................................................................................6
ix
2.5 Observations...........................................................................................................................7
2.6 Critiques.................................................................................................................................8
CHAPTER THREE.......................................................................................................................9
3.4 Dispatch................................................................................................................................11
3.4.1 Weekly Report...............................................................................................................12
CHAPTER FOUR.......................................................................................................................14
4.2 Conclusion...........................................................................................................................14
4.3 Recommendation.................................................................................................................15
REFERENCES............................................................................................................................16
DEFINITION OF TERMS
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xii
ABBREVIATION
i) PFM Act. - Public Finance Management Act 2012
ii) PPADA- Public Procurement and Disposal Act 2015
iii) F.O-Financial Order
iv) LSO-Local Service Order
v) LPO- Local Purchase Order
vi) MR-Miscellaneous receipts
vii) PVs- Payment Vouchers
viii) CRB- Counterfoil Receipt book register
ix) CCS- Collection Control Sheets
x) LPO-Local Purchase Order
xi) VBMS- Vote book management system
xii) IFMIS – Integrated Financial Management Information System
xiii) AIE – Authority to Incur Expenditure
xiv) ER- Expenditure Return
xv) BQ’s –Bill of Quantities
xvi) RTP- Request to procure
xvii) RFQ- Request for quotation
xviii) NCDF- National Government Constituency Development Fund
xix) SCA- Subcounty Accountant
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CHAPTER ONE
1.1 Introduction
An Industrial Attachment is a structured, credit-bearing work experience in a professional work
setting during which the student applies and acquires knowledge and skills. It was introduced to
inspire the students with practical, technical skills as a partial fulfillment of their awards as an
introduction to their working lives. The training time allows the students to link the theoretical
principles learnt in the past years in purpose to reach the bachelors. It gives the practical skills
and the work environment philosophy to use their skills and principles learnt in class to serve the
institutions and society in general. Due to the above reasons, KCA University has organized 12
weeks of training in any institution on a choice of student to provide every student an
opportunity to apply the skills and knowledge learnt in course work.
1.2 Background and history
The planning and finance functions in the Kenyan Government dates back to the pre-
independence period and can be traced to the Oliver Lyttleton Constitution of 1954, when the
Ministry of Finance and Development was created. Since independence the functions of finance
and planning have existed either under the same ministry or separately.
Article 225 (1) of the Constitution of Kenya 2010 (CK2010) provided for the establishment of
the National Treasury through an Act of Parliament which stipulates its functions and
responsibilities. Accordingly, this is actualized in Part III of the Public Finance Management Act
2012, which provides for its establishment, responsibilities and powers in respect of public
financial management, fiscal and budget preparation and execution responsibilities among other
functions. The Executive Order No. 1 of 2018 merged the National Treasury and Planning which
expanded the mandate of the established National Treasury to incorporate the economic planning
function.
Five-year National Development Plans have been produced as the basis of planning and
implementation of development Programmes and projects in Kenya. The first development plan
was prepared for the period 1964-1970. To date, thirteen development plans have been prepared
on a five-year basis. In 2003, the Government prepared the Economic Recovery Strategy for
Wealth and Employment Creation (the ERS). Thereafter, in 2008 the Kenya Vision 2030 was
launched as the nation’s long term development blueprint, to be implemented in 5-year
successive Medium-Term Plans. The First Medium Term Plan covered the period 2008-2012
while the Second Medium Term Plan covered the period 2013-2017. The Third Medium Term
Plan covering the period 2018-2022, was launched in November, 2018.
In 2001, the Government developed and launched a strategy for performance improvement in the
Public Service; which culminated into the introduction of Results Based Management (RBM) in
2004. This strategy has since then been implemented through strategic plans which are drawn
from respective national development plans. This Strategic Plan is anchored on the national
development blue print – Kenya Vision 2030 – and its Third Medium Term Plan (MTP 2018-
2022), the “Big Four” Plan, the Sustainable Development Goals (SDGs) and Africa Agenda
2063. The National Treasury and Planning Strategic Plan 2018-2023 consolidates the
achievements made and the lessons learnt in the previous Strategic Plan 2013/14 – 2017/18 as
well as the feedback received from various public institutions and other stakeholders.
In order to effectively undertake its functions, the National Treasury and Planning is structured
into The National Treasury and the State Department for Planning. The National Treasury has
five (5) technical directorates each headed by a Director General to coordinate technical
functions and one (1) Administrative and Support Services directorate headed by a Principal
Administrative Secretary. Each Director General is responsible for a directorate comprising a
cluster of departments responsible for related policy functions. The State Department for
Planning is organized into six (6) technical directorates headed by Directors and one (1)
Administration Directorate. The Economic Planning Secretary coordinates the technical
directorates.
Districts are part of the administrative units created during the colonial times for ease of control
and management. They were maintained by the subsequent governments until 2010 when the
constitution was changed and they are now known as Sub Counties.
The National Sub County Department is part of the Directorate of Accounting Services and
Quality assurance located at the National Treasury Annex, Bima house 10th floor. It has an
administrative unit at headquarters and currently we are having 314 field units in all the sub
counties across the country Hamisi being one of them where there is a fully established
accounting unit.
Customer focus: We put our customers first and continuously provide timely and quality
services that match or exceed their expectations.
Results Oriented: The National Treasury and Planning shall relentlessly pursue timely
attainment of targeted results at all levels
Stakeholder Participation: We adopt a participatory approach to policy formulation,
planning, budgeting, monitoring and evaluation to facilitate inclusiveness, ownership and
consensus.
Professionalism and Ethical Practices: All staff shall uphold high moral standards and
professional competence in service delivery.
Transparency and Accountability: We uphold transparency and accountability in
service delivery.
Teamwork and Commitment: We embrace team work and commitment through
collaborative efforts of all actors to achieve common goals.
The purpose of the national sub county treasuries is to offer financial services to national
government entities with functions at the county level. The services include;
The NSCT operate as an administrator of public funds for all departments operating at the
sub county level.
The accountant in charge (NSCA), works in coordination with the AIE holders of other
departments.
The NSCT’s are the custodian and implementers of Government financial regulations and
policies.
Their operation is guided by the PFM Act 2012, PFM Regulations ,2015, PPAD Act and
Treasury circulars issues from time to time.
Service charter is provided by Ministry HQ for effective service delivery to the public.
CHAPTER TWO
2.1 General Duties Undertaken
I have been able to have an in depth and application of different Acts of parliament
including PFM Act 2012 and its Regulations 2015, PPAD Act 2015 and its
regulations 2020 among others
I learnt of cash management practices in the public service including maintaining and
updating cashbooks, cash banking, cash payments through PVs and Imprest warrants
Generally, I now have a better understanding of how government operates from
planning to appropriation and expenditure controls
2.4 A profile of skills and competencies gained or acquired.
a) Marketing skills – in this area I have learnt to offer, persuade and sensitize
departments on the mandate and functions of The National Treasury at the Subcounty
level
b) Interpersonal skills – in this area I have learnt how to interact and relate with the
Staff of The National Treasurer Hamisi Sub-County and other departments in
improving the quality of service to the citizenry of Hamisi Subcounty.
c) Management skills – in this area I have learnt to handle different clients and how
information flows from the SCA, procurement officer to the AIE holders and the
departmental accountants and vice versa upward and downward flow of information.
In this area I have also learnt the application of the various management structures in
the Ministry setup.
d) Problem solving skills – in this sector I have learnt how to solve different problems
in the organization by employing the knowledge learnt in school.
2.5 Observations
i. The employees did a great job in serving the departments by offering solutions to the
financial needs.
ii. The National Treasurer Hamisi Sub-County management offered its employees a
good working environment.
iii. There was great cooperation and team work among the employees.
iv. Most of the employees were punctual on the reporting time at work.
v. There was occasional review of the progress of the organization and any progress
arising were rectified early enough.
vi. The National Treasurer Hamisi Sub-County has invested on good computer hardware
and software to ensure smooth operations of its activities.
2.6 Critiques
a. Some of the employees lacked self-motivation and self-drive in most of their roles
hence the results were not the best.
b. Some of the employees were not well educated to adequately handle and tackle the
day-to-day challenges at work in order to smartly position their organization at the top
of their competitors.
c. Shortage of staff in the Subcounty Office resulting into same employees merging
different sections
d. There are delays in funding of the AIEs by the respective accounting officers
2.7 Strategy for the utilization of contacts established during attachment
During my attachment I was quite able to interact with a number of employees in different
state departments including NCDF Hamisi constituency, who have added some value in my
profession and also has helped me on my skills development.
CHAPTER THREE
3.0 INDUSTRIAL ATTACHMET
3.1Objectives of Industrial Attachment
The following is a list of some objectives which the Industrial Attachment fulfill for both the
students and the organization
To provide the students with the opportunity to relate the theoretical work to the practical
part
To give students in-service orientation to a career area they may wish to pursue.
To allow students the opportunity to work in their area of intended specialization.
To enhance students understanding of organizational and group process.
To enhance student’s awareness of public service obligations
To expose the student’s behavior of organizational both in the internal and external
environment and encourage them to be productive whilst developing future workers
To afford the student the opportunity to develop hands-on experience in the world of
work and its intricacies, hence making students employable and become productive
immediately after arriving at the work place
3.2 Industrial Attachment interest
The following are some industrial attachment interests to students and organizations.
By choosing to become involved in industrial attachment opportunities, many students
find the experience gained during the application and interview process, as well as during
the industrial attachment itself offers them a level of preparedness for future endeavors
and a level of confidence, which their peers who have not intended may not possess.
Student industrial attachment can allow them to rise above the competition when it is
time to pursue employment in their field of choice.
Industrial attachment provides employers with cheap or free labour for low level tasks.
Some students get a permanent employment to the organization they are attached to.
Value of the company may be increased by the fact that the attaches need little or no
training.
3.3.4 Responsibility of analyzing specification forms (document that shows what is needed)
The responsibility of analyzing specification forms specifically involves consideration of -:
Whether the documents presented are the true requirement of the job specification
Thereafter I presented these documents to the relevant offices for an appropriate action to be
taken. That is inspection of the items in accordance to the procurement laws and also considering
the specification.
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3.4 Dispatch
This was done early in the morning at 9:00am and later in the afternoon at approximately
3:00pm, the items to be dispatched included files destined for the inspection and approval
committee.
3.4.1 Weekly Report
Activities carried out during industrial attachment period. The attachment was extended over a
period of 8 weeks from
Weeks Activity Comments.
1st Week Raising the imprest warrants First day of the first week was
Collection of revenue an orientation day.
vouchers Familiarizing my-self with the
Preparation of MR’s duties assigned under different
departments.
nd
2 Week Doing writing, clearing and It helps in generating up to
updating of the imprest register date reports
or ledger
7th Week Examination of the payment This is done to ensure that the
vouchers, AIEs, imprest, L.P. Os payment voucher has
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8th Week Updating cash books, Raising Ensuring that all payments are
Cheques and issuance of MRs properly recorded.
9th Week Updating cash books and CRBR Ensuring that all payments are
properly recorded. And to
confirm that all receipt books
are accounted for
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CHAPTER FOUR
4.0 DISCUSSION OF EXPIENCE GAINED, CONCLUSSION AND
RECOMMENDATIONS
4.1 Discussion of experience gained
One of the most and obvious goals of an industrial attachment is the acquisition of actual real-
world experience. It is an opportunity to learn first-hand about valued requirement that can’t be
taught or experienced in the classroom. Industrial attachment gives a student a full and realistic
view of workplace environment. My training experience has aided me in analyzing my options
and opinions.
4.1.1 Professionally
During industrial attachment I have seen first-hand what happens in a typical day on the job. I
got a realist idea of the positive and negative parts of the job which helped me to make a more
informed choice.
Meeting people in the job helped me to ask them questions, such as what they liked best of their
job, how they ended up in their line of work and what qualifications they have.
Meeting people in the job also helped me to start building a network of contacts, which can help
me get a new job later with the National Treasury.
I have learnt about related jobs in the same field, which could give me more ideas about what
kind of a career I might go into.
4.1.2 Socially
Social or relation skills are the most emergent properties arising from the institution system; the
institution and the people working in the institution. I have gained the network of relationships
and features of social life within ministry and the knowledge tied up and shared in these
relationships.
I have also gained the ability to work together with other people in value creation, the corporate
culture, beliefs and values demonstrated by employees.
4.2 Conclusion
The period of Industrial attachment with The National Treasury Hamisi Sub-County was an
immeasurable valuable experience, which natured me into a more capable profession. Skills have
been gained professionally and socially. This training has also helped me to gain enormous
professional knowledge and insightful experience in a real working environment. There were
adequate opportunities to put the theory into practical.
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This report summarizes the work carried out and the experience gained during the period of
industrial attachment.
I was also given an opportunity to experience the actual procedure of a disciplinary action in an
organization and an effective way of conflict resolution. This exposure to disciplinary action has
adequately increased my technical skill to solve conflicts among the employees in an
organization.
As the inculcated culture of other institutions, I have learnt to adopt a systematic approach of
internal controls in expenditure management.
4.3 Recommendation
The period of practical training was done when the financial year had just started, this means that
appropriation process was still going on and therefore most departments had not received their
AIEs apart from the NCDF and Interior department. Time for attachment is also not enough for
the students to acquire all the necessary information, skills and knowledge, but I believe these
recommendations would be necessary for the betterment of The National Treasurer Hamisi Sub-
County and different Institutions. I therefore propose that The National Treasurer Hamisi Sub-
County should put in place these recommendations for improved practical skills.
Increasing number of staff to enhance segregation of duties and internal checks.
There should be regular rotation of heads of sections to minimize possibility of collusion
and window dressing in cash management
To the students, they have to be serious and follow their training well because the training
will help them in their future working life
The practical training period is not enough to acquire all the necessary skills and
knowledge needed therefore KCA University should try and liaise with other institutions
from which students seek attachment to increase the learning period from the initial 8
weeks.
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REFERENCES
The National Treasury website (https://www.treasury.go.ke)
The constitution of Kenya 2010ct 2012 and regulations 2015
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