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] Delivering public services in a fiscally constrained environment

effectively and efficiently.

This is because of the public debt that is rising day in day out. The
reduced public revenue and increased levels of national debt has made
the delivering of the governmental services very hard to carry out or
implement them efficiently and effectively.

B] Infrastructure

This is the key part government’s economic growth and it was noted
that the government inadequately invests in it and therefore poor
infrastructure which will led to poor economic growth thus low Gross
Domestic Product.

C]Fundamental shift for public sector

The government has to learn the tactics of operating its


implementation of services in a more effective, efficiency and
innovative manner in order for it to achieve its set objectives. This will
happen through structural changes to public sector agencies by
merging some of them through public private partnering.

D]Poor governance and accountability

This where the officials are not responsible and accountable on the
funds already used and are not ready to accept auditing, reporting
which occurs due to poor leadership or management and therefore are
corrupt.

E] Lack of information
This mostly is a big challenge because if there is no communication,
then the objectives set will not be achieved.

TASK B

DISCUSS FIVE BENEFITS OF ADOPTION OF INTEGRATED FINANCIAL


MANAGEMENT INFORMATION SYSTEM[IFMIS]

i. improves financial controls by availing reliable and timely financial


information especially during the preparation of the budget.
ii. IFMIS also enhances the confidence of partners especially in times
of government borrowings
iii. It helps in the improving of accounting recording and reporting in
time and provides the financial data that is accurate which
enables the government reform.
iv. Due to the good accounting reporting and provision of data which
is accurate, this also helps reduce the cost because their will be no
over or under estimation of the budget.
v. IFMS enables the allocation of resources efficiently through the
use of proper mechanisms.

TASK C: EXPLAIN BRIEFLY THE ROLE OF THE FOLLOWING


GOVERNMENT ENTITIES IN THE MANAGEMENT OF PUBLIC FUNDS

I]CONTROLLER AND AUDITOR GENERAL

A] Oversees the implementation of the national and the county


budgets. He or she is entitled to control the budget, therefore it
should not be under estimated or over estimated.

B] Has the mandate also to reject any withdrawal from public funds
if it lacks enough reasons that the law authorizes such withdrawal.
C]He or she has to submit quarterly budget implementation reports
to parliament on how the funds have been spent by both the
National or the country government.

D]Preparation of the annual reports and special reports which relate


with how both the National and county government have spent their
budget to the parliament and the National executive

E] They advise and investigate on matters concerning the public


funds especially when they receive a complaint from members of the
public.

AS AN AUDITOR GENERAL

A] Accounts of the National and county government

B] Accounts of all National Assembly, the senate and the county


assembly.

C]Public debts, it also audits and gives report on accounts of any


entity that receives money from public funds e.g. enterprise fund,
Accounts uwezo funds, National Government Affirmative Action
Fund

D] Accounts of all courts

E] Accounts on all funds and authorities of the national and county


government.

[PARLIAMENTARY ACCOUNTS COMMITTEE

Its responsible for the examination of the accounts showing the


appropriations of the sum voted by the house to meet the public
expenditure and of such other accounts laid before the house as the
committee may think fit. This is according to the standing order
205[2] of the National Standing Orders.

GOVERNMENT MINISTRIES ACCOUNTING OFFICERS.

A] They ensure that procurement funds are efficiently spent in


accordance with the applicable legislation.

B] Commit funds to support a procurement.

C]They nominate the chairperson, secretary and members of the


contract committee which is approved by the treasury and later they
appoint them.

D]They terminate, remove or substitute a member of the contract


committee if he or she mis behaves.

TASK D
APPROVED ACTUAL
CODE PARTICULARS ESTIMATES SHS EXPENDICTURE
"000" SHS "000"
000 Personal Emolument 246,560.00 195,040.00
50 House Allowances 39,100.00 28,520.00
Passages and Leave
80 Expenses 8,280.00 1,334.00
Transport Operating
100 Expenses 32,200.00 27,186.00
Travelling and
Accommodations
110 Expenses 2,668.00 3,312.00
Postal and Telegram The
120 Expenses 9,200.00 6,624.00
Miscellaneous Other
190 Charges 34,960.00 33,476.00
196 Training Expenses 11,960.00 13,476.00
230 Purchase of Equipment 42,000.00 17,600.00
620 Appropriation in Aid 2,000.00 11,120(realised)
Ministry made four equal withdrawals from the exchequer in July
2017,October 2017 January 2018 and may 2018 .In total the ministry
had withdrawn sh.400,000,000 by the end of the 2017/2018
financial year.

Supplementary estimates authorized during the year were as follows


Code Particulars Sh”000”

000 Personal 12,000(Reduction)


Emoluments

196 Training Expenses 2,000(Increase)

620 Appropriations in Aid 8,000(increase)

Required

a) Appropriation account for the year ended 30 June 2018 (6 Marks)


Code Particulars Estimates Actual Under/Over Estimates
Sh”000” Sh”000”
000 Personal 234,560 195,040 39,520
Emoluments
50 House 39,100 28,520 10,580
Allowances
80 Passages and 8,280 1,334 6,946
leave expenses

100 Transport and 32,200 27,186 5,014


Operating
Expenses
110 Travelling and 2,668 3,312 -644
Accommodations
Expense
120 Postal and 9,200 6,624 2,576
Telegram
Expenses
190 Miscellaneous 34,960 33,764 1196
Other Charges
196 Training 13,960 13,476 484
Expenses
230 Purchase of 42,000 17,600 24,400
Equipment
Gross 416,928 326,856 90,072
Appropriation
620 Appropriation in 10,000 11,120 -1,120
Aid
Net 406,928 315,736 88,952
Appropriation

b) General Accounts of Vote for the year ended 30th June 2018
Sh”000” Sh”000”

Excess AIA A/C 11,120 Exchequer 406,928


Expenditure 326,856 Excess A.I.A 11,120
Bal C/F 90,072

418,048 418,048

c) Exchequer Account for the year ended 30th June 2018 (4 Marks)
Sh”000” Sh”000”

GAV 406,928 PMG 400,000


Bal c/f 6,928

406,928 406,928
d) Pay Master General (PMG) account for the year ended 30th June
2018
Sh”000” Sh”000”

AIA A/A 11,120 Expenditure 326,856


Exchequer 400,000 Bal c/f 84,264

411,120 411,120

e) Statement of assets and liabilities as at 30th June 2018

Shs”000”

BALANCE FROM Exchequer 6,928

PMG 84,262

Total 91,192

FUNDED BY:

GAV BALANCE: 90,072

EXCESS A.L.A: 1,120

TOTAL 91,192

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