1. Government of Kenya, The National Treasury Provision of Technical Assistance in Preparation of Individual and Consolidated Annual Financial Statements for FY2017/2018 and In-year reports for FY2018/ Issues raised by OAG in County Governments FY 16/17 Presented on: 3rd December 2018

2. OAG Issues in County Government
Annual financial statements for FY2016/2017 were submitted to the OAG by 30th September 2017 in accordance with Section 164 of the PFM Act, In accordance Section 48 of the Public Audit Act, 2015, the Auditor General is required to audit and report on the accounts within six months after the end of each financial year.
We have continued to support Counties during the audit of annual financial statements for FY2016/2017 in the following ways:
Upon invitation, attending exit meetings to assist the counties in providing preliminary responses to audit findings and preparing of action plans on any findings that could be resolved before audit finalisation.
Remote support in responding to audit queries raised and clarifications needed during audit fieldwork by OAG auditors.
Analysis of findings and recommendations raised by OAG in previous years’ audits and providing support on implementation of the recommendations.
Quality Review Feedback Workshop

3. Support in the OAG audit of FY2016/2017 (Continued)
Opinion tracker – Since inception
Key observations on the trend of opinions for Counties:
No unqualified opinion yet
Improvement of opinions noted across the years
Drop in audit Opinion ; Kirinyaga CE from Qualified to Adverse,
Most improved; Elgeyo Marakwet,Kajiado, Kilifi, Kisii, Mombasa, Trans Nzoia, Uasin Gishu (From Disclaimer to Qualified)
Quality Review Feedback Workshop

4. Support in the OAG audit of FY2016/2017 (Continued)
Opinion tracker – Since inception N/B :FY 14/15 and FY 13/14 the CAs were audited as part of CEs Most improved CAs are: (from Disclaimer to Qualified) Kwale CA, Laikipia CA Dropped CA: HomaBay CA (from Adverse to Disclaimer), Marsabit, Tharaka Nithi and Uasin Gishu (from Qualified to Adverse)
Quality Review Feedback Workshop

5. Key observations on the trend of opinions for Counties
Improved CE FY15/16 to FY 16/17 (from Adverse to Qualified) Bungoma, Kakamega, Mandera, Marsabit, Meru, Nakuru, Nyeri, Wajir Improved CE FY15/16 to FY 16/17 (from Disclaimer to Adverse) Kwale, Garissa, Kisumu, Murang’a , Nyamira, Siaya Turkana
Quality Review Feedback Workshop

6. Key observations on the trend of opinions for Counties
Consistent CEs Qualified Opinion since FY14/15 Busia, Kiambu, Narok Qualified Opinion since FY15/16 Laikipia, Makueni, Nyandarua, Baringo
Quality Review Feedback Workshop

7. Key observations on the trend of opinions for Counties
Improvemed CA in FY 16/17 (from Adverse to Qualified) Bungoma, Embu, Garissa, Kiambu, Kitui, Mandera, Nyandarua, Taita Taveta, Vihiga Improvement CA in FY 16/17 (from Disclaimer to Adverse) Baringo, Kisii, Machakos, Migori, Mombasa, Nyamira, Samburu, Siaya
Quality Review Feedback Workshop

8. Support in the OAG audit of FY2016/2017 (Continued)
Key observations on the trend of opinions for Counties Consistent CAs Qualified Opinion since FY15/16 Bomet, Busia, Kericho, Kirinyaga, Meru, Murang’a, Nakuru, Narok, Nyeri, Tana River, Wajir West Pokot
Quality Review Feedback Workshop

9. Opinion from Other County Government Entities FY 16/17
Type of Opinion
No of Entities
Unqualified 5
Qualified 19
Adverse 8
Discalimer 22
Total 54
Quality Review Feedback Workshop

10. Unqualified Opinion from Other County Government Entities
Bungoma County Youth Empowerment Fund
Unqualified
Bungoma County Women Empowerment Fund
Bungoma County Disaster Management Emergency Fund
Busia Agriculture Development Fund
Marsabit County Government Scholarship Fund
Quality Review Feedback Workshop

11. Issues raised by OAG
We have reviewed the audit reports for FY 16/17 , analyzed the audit reports and classified the issues raised by the OAG into:
Accounting issues
Internal Control Issues
Procurement issues
Imprest Management
Bank and cash management
IFMIS Issues
Quality Review Feedback Workshop

12. COUNTY EXECUTIVE & ASSEMBLY: ACCOUNTING & ISSUES
COUNTY EXECUTIVE & ASSEMBLY: ACCOUNTING & ISSUES. ( top issues leading to Opinion Qualification)
Detailed description
No of entities in FY 16/17
No of CAs in FY 15/16
Unsupported/unaccounted expenditure. Expenditure recognized in the books hasn't been fully supported by documents and ledgers, payments vouchers not made available for audit, lack of detail orders for prepaid fuel, unsupported training expenses, lack of training attendance sheets, unsupported sitting allowance and wages.
CE= 43
CA = 36
CE = 36
CA = 30
Recommendations
Ensure all expenditure is supported by the appropriate documents and ledgers
Quality Review Feedback Workshop

13. Accounting issues
Examples of noted Accounting Issues (Excerpts from the OAG Reports):
BARINGO CE
Mis-posting of Expenses
It was observed that an expenditure of Kshs. 508,309 for purchase of fuel was wrongly classified under routine maintenance of motor vehicle and other and other transport equipment resulting to misrepresentation of financial facts in the statement in the statement of receipts and payments
An expenditure of Ksh. 3,184,586 incurred on routine maintenance of other assets was wrongly classified as under routine maintenance vehicles and other transport equipment. This resulted to misrepresentation of financial facts in the statement in the statement of receipts and payments. Further, no journal vouchers have been provided for verification to confirm adjustments made
Quality Review Feedback Workshop

14. Accounting issues
Examples of noted Accounting Issues (Excerpts from the OAG Reports): BARINGO CE b). Un supported Expenditure (Scholarship and Other Education Benefit) Examination of expenditure records relating to scholarships and other education benefits disclosed that an expenditure of Kshs. 3oM was incurred during the year under review. Out of this amount Ksh. 14,952,072 was supported by acknowledgement documents and receipts from various institutions, hence the remaining balance of Kshs.15,047,928 was unsupported. In addition it was not clear whether the applications were evaluated by the relevant bursary committee before the award as no minutes were provided for audit verification. In the circumstance, the propriety of the expenditure could not be confirmed
Quality Review Feedback Workshop

15. Accounting issues
Examples of noted Accounting Issues (Excerpts from the OAG Reports): Kwale CE b). Un Reciepted / Banked Revenue The statement of receipts and payments reflected revenue from County Own generated receipts of KShs. 221,011,186.However the analysis of revenue reports revealed a total of KShs. 216,104,161 had been collected and banked resulting to a difference of Kshs. 4,907,025 unbanked. This is contrary to section to Section 63 (4) of the PFM (County Government Regulations), 2015 which requires all revenues to paid in a designated bank account and shall not be used except as provided by the law Consequently the management is in breach of the law.
Quality Review Feedback Workshop

16. Accounting Issues ( top issues leading to Opinion Qualification)
Detailed description
No in FY 16/17
No in FY 15/16
Weakness in preparation of financial statements/reports. Contrary to section 164 (2) (9) (iv) of the PFMA 2012 and IPSAS 1 cash basis reporting framework paragraph 1.9.8, disclosures for material variances haven't been included. This could be the case for example when budget vs actual variance are not explained or some notes in the FS fail to include current and prior year numbers, failure to number report pages, Supporting documents indicates a higher amount compared to the amounts recognized in the financial statements, variance between vote book and expenditure in the FS, omission of balances e.g loan schemes, in the FS, this comprises failure to use the prescribed format in regards to preparation of budget execution programmes and sub programmes, late submission of financial statements to the OAG i.e. past 30 September, failure to include statement of management responsibilities.
CE =24
CA=29
CE= 40
CA=37
Quality Review Feedback Workshop

17. COUNTY ASSEMBLY: ACCOUNTING & OPERATIONAL PROCEDURES ISSUES
COUNTY ASSEMBLY: ACCOUNTING & OPERATIONAL PROCEDURES ISSUES. ( top issues leading to Opinion Qualification)
Detailed description
No in FY 16/17
No in FY 15/16
Recommendations on Weakness in preparation of financial statements/reports.
Ensure the financial statements are prepared in accordance with section 164 (2) (9) (iv) of the PFMA 2012 and IPSAS 1 cash basis reporting framework paragraph 1.9.8
Include disclosures for material variances
Prepare quality financial statements by ensuring all notes in the FS include current and prior year numbers, number the report appropriately and using the prescribed format
Prepare accurate financial statements by ensuring support documents indicate the same amounts indicated in the financial statements, eliminating variances between the vote book and expenditure in the FS, inclusion of all balances
Ensure timely submission of the financial statements before the 30 September deadline
Quality Review Feedback Workshop

18. Accounting issues
Examples of noted Accounting Issues (Excerpts from the OAG Reports): BOMET CE a). Trial Balance and General Ledger (i) The CE did not provide a general ledger and a trial balance, and therefore the source of the of the financial statement balances could not be verified. In the circumstance, it has not been possible to confirm whether the balances, reported in the financial statements have been accurately derived from the records of the County financial transactions (ii) Inaccuracies in the statement of Receipts and Payments The statement of receipts and payments for the year reflects different comparative figures from those certified in the financial year ended 30 June 2016 Although, these anomalies were discussed with management, no adjustment or corrections have been done
Quality Review Feedback Workshop

19. Accounting issues
Examples of noted Accounting Issues (Excerpts from the OAG Reports): EMBU CE a). Failure to prepare separate financial statements ; Embu County Education Support Fund Note 8 to the financial statements reflect a KShs. 170,517,265 fund transfer to Embu County Education Support Fund A/C No held at Cooperative Bank Embu branch in respect to scholarship and bursaries. A review of financial records, revealed at the beginning of the year the fund opening balance was Ksh.4,283, 645 raising the total fund account to KShs. 174,800,910. However, the County Spent Ksh 163,979,045 being 94% utilization. No financial statements have been prepared and submitted for audit on the fund. In addition, although the education support fund is an independent entity, the respective fund accounts were not made available for audit review as required by Section 116(7) of the PFM Act 2012, and section 47 of the Public Audit Act 2015 respectively. The CE was therefore in breach of the law.
Quality Review Feedback Workshop

20. Accounting issues
Examples of noted Accounting Issues (Excerpts from the OAG Reports): a). Failure to prepare separate financial statements Kajiado CE : CE Car and Mortgage Fund Kajiado County Bursary Fund
Quality Review Feedback Workshop

21. Accounting issues
Examples of noted Accounting Issues (Excerpts from the OAG Reports): Kajiado CE a). Pending Accounts Payable Annex 1 to the financial statement reflects pending accounts payable amounting to KShs 1,192,027,739 representing 75% increase from the previous year’s balance of KShs. 679,475,455. However, as previously reported the CE has not maintained an up to date individual creditor’s register/ledger with full details of the creditor’s work done, or service rendered, invoices, LPOs/LSOs , certificates of completion, evidence of delivery of service, supplier statements etc. Further the increase in pending bills from prior year has not been supported
Quality Review Feedback Workshop

22. Accounting issues
Examples of noted Accounting Issues (Excerpts from the OAG Reports): Unresolved prior year Audit Issues Kajiado CE- Unsupported expense relating to consultancy- professional architect for the construction of modern library of KShs.2,320,000
Quality Review Feedback Workshop

23. Internal Control Issues. ( top issues leading to Opinion Qualification)
Detailed description
No in FY 16/17
No in FY 15/16
Non-compliance with Government Financial Regulations and Procedures. For example, failure to review and approve imprest requisition forms (filled by ward officers) by County Assembly finance officer and clerk, lack of imprest surrender documents, lack of preparation of bank reconciliation statements, cash withdrawal of more that the required limit by assemble staff, paying funds through personal accounts instead of operating an imprest bank a/c as required the PFMR, failure to update store records, failure to reconcile fuel register to fuel statements, late or failure to surrender imprests , issuing of more than one imprest contraveneing sec 93 (4) of the PFMR 2015, payments made without AIE certification issued by the AIE holder, paying of allowances higher than the SRC rates, imprest payments being signed by a person other than the receiver, failure to update/maintain imprest register, failure to update stores register, failure to set a limit of cash withdrawals.
CE= 45
CA =25
CE =37
CA=30
Quality Review Feedback Workshop

24. Internal Control. ( top issues leading to Opinion Qualification)
Detailed description
No in FY 16/17
No in FY 15/16
Recommendations
Ensure compliance with Government Financial Regulations and Procedures by: 1. Ensuring imprest requisition forms (filled by ward officers) are approved by the County assembly finance officer and clerk 2. Ensure imprest surrender documents are maintained 3. Ensure bank reconciliation statements are prepared 4. Ensure cash withdrawals by county assembly staff does not exceed the required limit 5. Operate and only make payments from an imprest account as required by PFMR 6. Maintain and update all county resources and expenses e.g. store records, fuel register 7. Ensure timely surrender of imprest and maintain only one imprest as required in sec 93(4) of the PFMR Ensure AIE certification issued by the AIE holder 9. Ensure allowances are paid in accordance with the SRC rates 10. Imprest payments to be acknowledged only by the receiver 11. Maintain an updated imprest register 12. Set limit of cash withdrawals
Quality Review Feedback Workshop

25. b). Internal Control Issues
Examples of noted Internal Issues (Excerpts from the OAG Reports): Kilifi CE a). Irregular Promotion and Re-designation of staffs Review of County Public Service Board minutes revealed approval for promotion and re- designation of various staffs in County Public service. No records were availed to confirm promotion, or re-designation based on merit, performance, seniority, experience, and academic or professional qualification. b). Signing Contract Examination of records revealed that contrary to section 148(2) of the PFM Act, which states excepts as otherwise stated in other legislation, the person responsible for the administration a county entity shall be the Accounting officer responsible for managing finances of that entity. On 21 June 2016,the County Secretary contracted a supplier to deliver specialized materials of KShs 19,972,610. However, the County Secretary is not an accounting officer for the department of health and as a result, the contract was non binding and irregularly entered into
Quality Review Feedback Workshop

26. b). Internal Control Issues
Examples of noted Internal Issues (Excerpts from the OAG Reports): Kakamega CE a). Lack of Asset Register During the year under review, the CE acquired assets comprising of land, buildings, furniture and assorted equipment amounting to Kshs. 4,972,115,469. However, the CE operates without asset register either in hand or electronic form for effective administration of assets acquired since inception and those inherited from the defunct local authorities
Quality Review Feedback Workshop

27. Procurement Issues ( top issues leading to Opinion Qualification)
Detailed description
No in FY 16/17
No in FY 15/16
Irregular Procurement Due to flouting of PPDR, PPOA and PPDA guidelines for example: period between tender opening and evaluation exceeding 15 days as per the PPDA 2016, none preparation of tender evaluation report per Sec 66 (2) of PPOA 2005, regret letters sent out to unsuccessful bidders didn't indicate the winning bid per Sec 87 (3) of PPDA,2015, contract award wasn't published per Sec 138 (1) PPDA,2015, failure to carry out competitive bidding per sec 29 of PPDA 2015, procuring of services from suppliers not included in the pre-qualified list per the provisions of Section 59 (2) PPDR 2016
CE= 43
CA =30
CE =45
CA =36
Quality Review Feedback Workshop

28. Procurement Issues ( top issues leading to Opinion Qualification)
Detailed description
No in FY 16/17
No in FY 15/16
Recommendations Irregular procurement Ensure PPDR, PPOA and PPDA guidelines are followed. They include:
1. Period between tender opening and evaluation not exceeding 15 days
2. Prepartaion of tender evaluation reports for all projects tendered
3. Send out regret letters to all unsuccessful bidders
4. Publish contract award
5. Carry out competitive bidding per sec 29 of PPDA 2015
6. Procure from suppliers in the pre-qualified list per the provisions of Section 59(2) PPDR 2016
Quality Review Feedback Workshop

29. c). Procurement Issues
Examples of noted Internal Issues (Excerpts from the OAG Reports): Kilifi CE a). Evaluation Committee Review of tender and evaluation minutes, contracts, delivery notes on emergency relief and refuge assistance of KSh.202,483,688 revealed procurement through a framework contract of KShs149,527,500 which was an irregular allocation since the law stipulates that tender opening and evaluation committees to be constituted by the accounting officer, whereas in the above committee it was constituted by the Country Secretary rather than the designated Accounting officer contrary to Section 46(1)of the PPDA 2015 which allows only Accounting officers to establish the evaluation committee and Section 48(1) which allows the Accounting officer to establish the inspection committee .
Quality Review Feedback Workshop

30. c). Procurement Issues
Examples of noted Internal Issues (Excerpts from the OAG Reports):
Machakos CE
a). Procurement of a Jaw Crusher
The department of trade made two payments in respect of supply, delivery and installation of a jaw crusher at Katangi at a cost of KShs. 32,389,415. Records provided, indicated that only two bidders responded to the advertisement wrt the procurement. The audit revealed the following matters:
The opening minutes of the tender indicated that the loosing bidder had put a bid price of KShs 21,650,000 thus casting the doubt on the authenticity of the minutes and whole procurement process
A copy of the contract was not availed for review
Notification of award was made on 25th April 2016, and an advance payment made in September 2016, yet by the time of audit inspection in January 2018 the crusher had not been delivered
Quality Review Feedback Workshop

31. c). Procurement Issues
Examples of noted Internal Issues (Excerpts from the OAG Reports): Mombasa CE a). Irregular Procurement Included in the use of goods and services of KShs. 1,281,247,192 for the year ended 30th June 2017 as detailed in note 12 to the financial statements are various procurement of goods and services totaling to KShs. 47,095,687. However, the audit verification of the procurement process revealed they were done through request of quotation method whereas the amount was above the KShs. 2M as detailed below:
Quotation Ref
Details
Amount
CGM/PRO/QTN/140/
Catering Services
3,368,400
CGM/PRO/QTN/382/
Event facilitation
2,504,100
CGM/PRO/QTN/182/
Supply of various item
3,607,940
CGM/PRO/QTN/416/
Hire of Equipment
3,360,000
CGM/PRO/QTN/282/
5,389,802
CGM/PRO/QTN/281/
Supply and delivery of jigsaw puzzles
4,910,625
CGM/PRO/QTN/163/
Drugs
3,028,336
CGM/PRO/QTN/006/
Mother child booklet
3,990,000
CGM/PRO/QTN/12/
stationery
2,799,080
Quality Review Feedback Workshop

32. d). Imprest management issues
Examples of noted Imprest Management Issues (Excerpts from the OAG Reports): Nairobi CE a). Outstanding imprest The statement of assets reflects account receivable balance on account of outstanding imprest of KShs. 74,147,605 as at 30th June 2017 ( 2015/2016 Kshs.25,199,363) However, the outstanding imprests were not supported by an updated imprest register. Consequently, the Completeness and accuracy of the imprest balance of KShs. 74,147,605 of 30th June 2017 cannot be confirmed
Quality Review Feedback Workshop

33. Cash Management ( top issues leading to Opinion Qualification)
Detailed description
No in FY 16/17
No in FY 15/16
Weaknesses in the recognition of cash and cash equivalents. This could've been occasioned by :
Variance between cash balances per financial records and per the bank confirmation statements,
Lack of authorization documents in regards to overdrafts, variance between transfers from county treasury and the controller of budget's report,
variance between cash and cash equivalents per assets balance and per statement of cash flows,
unsupported balances.
CE = 39
CA=27
CE = 13
CA= 26
Recommendations
Ensure appropriate maintenance of accurate cash records ;
Ensure no variance between cash balance per financial records and per the bank confirmation
Ensure any overdrafts accessed have the required authorization
Quality Review Feedback Workshop

34. e. Cash management Issues
Examples of noted Cash management Issues (Excerpts from the OAG Reports): Kilifi CE a). Accounts receivable – Loss of Cash Note 14a to the financial statement reflects accounts receivable balance of KShs. 51,575,262 as at 30 June Included in this figure is other accounts receivable- loss of cash of Kshs 43,240,740. The schedule availed for audit review, revealed that the total amount of cash lost before recovery was KShs 51,569,775. out of which an amount of KShs. 8,329, was recovered, resulting to an accountable loss of KShs 43,240,740. These amounts were lost though online transfer of funds without supporting vouchers. Consequently, the accuracy and completeness of other AR Balance of KShs. 43,240,740 could not be confirmed.
Quality Review Feedback Workshop

35. e. Cash management Issues
Examples of noted Cash management Issues (Excerpts from the OAG Reports):
Laikipia CE
a). Numerous Bank Accounts
Note 21 to the financial statements shows Laikipia Executive operated 51 bank accounts during the year under review against recommended six bank accounts various commercial banks and Central Bank. The County is therefore in breach of the regulation in opening and running bank accounts
b). Bank Reconciliations
Out of the 51 bank accounts held by the County Government, 29 bank reconciliation statements and bank confirmation certificates as at 30 June 2017 for these bank accounts were not presented for audit review and therefore the bank balances held in those accounts could not be confirmed
Quality Review Feedback Workshop

36. e. Cash management Issues
Examples of noted Cash management Issues (Excerpts from the OAG Reports):
Laikipia CE
c. Bank Accounts omitted from the financial statements
The statement of assets reflect bank balances as at 30 June 2017 of KShs. 128,037,596. However, the following bank accounts and their respective bank balances were not included
Bank Account
Account No.
Bank Balance in KShs.
Rumuruti Collection Account
Not disclosed
2,004,627
Rumuruti Hospital FIF Account
125,478
Nyahururu Hospital imprest Account
10,258,902
Doldol Hospital FIF
2,683,221
Nanyuki Referral Hospital FIF imprest account
8,220,979
Laikipia County HSSF Account- cash
35,000
Laikipia County Deposit Account
1,975,265
TOTAL
25,303,472
Quality Review Feedback Workshop

37. e. Cash management Issues
Examples of noted Cash management Issues (Excerpts from the OAG Reports):
Laikipia CE
d. Un reconciled Bank balance
The following bank balance was not reconciled
In the circumstances, the accuracy of the bank balances as at 30 June 2017 could not be confirmed
Bank Account
Financial statement balance (KShs)
Bank Balance in KShs.
Differnce (KShs.)
County Revenue Fund
11,347,008
365,297,074
353,950,066
Quality Review Feedback Workshop

38. IFMIS ( top issues leading to Opinion Qualification)
Detailed description
No in FY 16/17
No in FY 15/16
Failure to process payments through IFMIS/ variance between IFMIS
The National Treasury provisions require processing of all payments within Integrated Financial Management System (IFMIS).
CE = 47
CA=47
CA= 47
Recommendations
All payments should be processed through IFMIS in accordance to the set operational procedures and guidelines,
Financial statements should be prepared through IFMIS and any variances between IFMIS and Financial statements resolve
Quality Review Feedback Workshop

39. f. IFMIS Issues
Examples of noted Accounting Issues (Excerpts from the OAG Reports): KIAMBU CE ( The variances were noted in all Counties) a). Variance between financial statements and IFMIS The figures in the financial statement for the year ended 30 June 2017 contain discrepancies totaling KShs. 53,702,172,465 compared with IFMIS report balances as summarized below:
Component
Financial statemen amount
IFMIS Reports
Variances
Total Receipts
11,358,168,969
11,163,420,527
194,748,442
Total Payments
11,308,839,338
11,274,134,013
34,705,325
Cash and Bank
92,820,704
24,572,794,654
(24,479,973,950)
Recievables
15,164,804
(1,878,427,674)
1,893,592,478
Payables
20,564,521
31,365,809,281
(31,345,244,760)
Total
22,795,558,336
76,497,730,801
(53,702,172,465)
Quality Review Feedback Workshop

40. f. IFMIS Issues
Examples of noted Accounting Issues (Excerpts from the OAG Reports):
MACHAKOS CE
The IFMIS Cashbook in relation to the Ministry of Centralized units and County Administration, Water and Irrigation covered transactions between 25 August 2016 to 13 September 2017 while the listing of the ledger includes transactions covering all months between July 2016 and June The incompleteness of the IFMIS records is further demonstrated as follows:
These discrepancies rendered statements for CBK account operated through IFMIS unreliable for audit purpose
Department
Last Cash book date
Last Payment date
Comments
County Executive
5/23/2017
6/2/2017
Difference not explained
Labour and ICT
5/30/2017
6/30/2017
Tourism
5/26/2017
Agriculture
Health
5/29/2017
6/29/2017
Quality Review Feedback Workshop

41. ( Top issues leading to Opinion Qualification)
Detailed description
No in FY 16/17
No in FY 15/16
Irregular payment of Domestic, Travel and Subsistence allowance. This could be as a result of lack of proof of travel i.e. lack of work tickets or invoices for transport hired or records showing payment of transport allowance, stamped passports, boarding passes, invitation letters, postponement of event after payment of allowances, being paid for attending two meetings at the same time.
CE =37
CA=33
CE = 20
CA=28
Recommendations
Ensure appropriate support documents for all domestic, travel and subsistence allowances paid Ensure only genuine allowances are paid
Quality Review Feedback Workshop

42. Key Audit Matter
Detailed description
No in FY 16/17
No in FY 15/16
Under-absorption of approved budget The actual expenditure is less than budgeted hence indicating non-implementation of some activities in annual work plan.
CE =47
CA = 23
CE=43
CA =40
Attain high budget absorption rate by ensuring implementation of all activities in the annual work plans
Quality Review Feedback Workshop

43. Quality Review Feedback Workshop