View
217
Download
3
Category
Preview:
Citation preview
NGOMA District
Annual Report and Financial Statements
For The Period Ended 30 June 2013
Issued in July 2013
Table of contents ..................................................................................... Page No.
1. Introduction..................................................................................................... 1
2. Statement of responsibilities........................................................................... 3
3. Statement of revenues and expenditure for the period ended 30/04/ 2013 .... 4
4. Financial Assets and Liabilities as at 30/04/ 2013 .......................................... 5
5. Accounting policies ......................................................................................... 6
6. Notes to the financial statements ................................................................... 9
7. Important disclosures ................................................................................... 22
8. Budget execution report ............................................................................... 28
9. Progress on follow up of Auditor General Recommendations ...................... 30
10. Compliance checklist for Budget Agencies .... Error! Bookmark not defined.
Appendices
a) Trial Balance
b) Bank reconciliation statements
c) Bank statements to accompany the bank reconciliation statements
d) Petty cash certificate
e) List of debtors and creditors
NGOMA District Financial statements For the Year Ended 30 June 2013
1
1. Introduction
Background information NGOMA District was constituted by the Organic Law No.37/2006 and is an agency and falls under the Ministry of Finance and Economic Planning. The entity was incorporated in Rwanda under Local Government Act of Parliament 23.The entity is domiciled in NGOMA EASTERN PROVINCE. The address of its registered office is: P.O Box 01 CYASEMAKAMBA Street, NGOMA
Vision and mission of the entity The vision of the NGOMA District is to ................ Briefly explain the vision and mission of your entity.
Management The management who held office to the Month of June 2013 and who had direct financial responsibility were:
No. Name Designation
1. MUZUNGU Gerald
Chief Budget Manager
2. SEGAHUTU Evergiste Director of Finance
Registered office NGOMA District was constituted by the Organic Law No.37/2006 and is an agency and falls under the Ministry of Finance and Economic Planning. The entity was incorporated in Rwanda under Local Government Act of Parliament 23.The entity is domiciled in NGOMA EASTERN PROVINCE. The address of its registered office is: P.O Box 01 CYASEMAKAMBA Street, NGOMA
Bankers The following are the bankers for the current year:
(i) ....
(ii) .....
NGOMA District Financial statements For the Year Ended 30 June 2013
2
Auditors The district is audited by the auditor general.
NGOMA District Financial statements For the Year Ended 30 June 2013
3
2. Statement of responsibilities
Article 70 of the Organic Law N° 37/2012 of 12/09/2006 on State Finances and Property requires budget agencies to submit annual reports which include all revenues collected or received and all expenditures made during the fiscal year, as well as a statement of all outstanding receipts and payments before the end of the fiscal year.
Article 21 of the Organic Law N° 37/2006 and Article 9 and Article 11 of Ministerial Order N°002/07 of 09/02/2007 further stipulates that the Chief Budget Manager is responsible for maintaining accounts and records of the budget agency, preparing reports on budget execution, managing revenues and expenditures, preparing, maintaining and coordinating the use of financial plans, managing the financial resources for the budget agency effectively, efficiently and transparently, ensuring sound internal control systems in the budget agency and safeguarding the public property held by the budget agency. The Chief Budget Manager accepts responsibility for the annual financial statements, which have
been prepared using the "modified cash basis" of accounting as defined by Article 2 (20) of the Ministerial nº 002/07 of 9 February 2007 relating to Financial Regulations and using
appropriate accounting policies supported by reasonable and prudent judgements and estimates. These financial statements have been extracted from the accounting records of NGOMA District and the information provided is accurate and complete in all material respects. The financial statements also form part of the consolidated financial statements of the Government of Rwanda. In the opinion of the Chief Budget Manager, the financial statements give a true and fair view of the state of the financial affairs of NGOMA Distirct. The Chief Budget Manager further accepts responsibility for the maintenance of accounting records that may be relied upon in the preparation of financial statements, ensuring adequate systems of internal financial control and safeguarding the assets of the budget agency. Signature: ______________________________________________ Name: _________________________________________________
[Chief Budget Manager] Date: __________________________________________________
NGOMA District Financial statements For the period ended 30 June 2013
4
3. Statement of revenues and expenditure for the period ended 31 May 2013
Notes
Financial Year 2012/13
Financial Year 2011/12
11 Months to May 2013
12 Months to June 2012
Revenues Operating revenue
Tax Revenue 1 76,744,171 69,753,361
Fees, fines, penalties and licenses 2 504,058,839 805,823,768
Transfers from Treasury 3 6,395,775,815 5,667,667,552
Transfers from other Government Reporting entities 4 1,385,711,262 1,104,634,094
Grants 5 2,506,688 109,272,752
Other revenue 8 0 0
Total operating revenue 8,364,796,775 7,757,151,527
Capital Receipts
Proceeds from sale of capital items 6 343,992 0
Loans and borrowings
Proceeds from borrowings 7 180,000,000 0
Total Revenues (A) 8,545,140,767 7,757,151,527
Expenses Operating expenses
Compensation of Employees 9 3,780,334,304 3,192,974,737
Use of Goods and Services 10 1,208,092,995 2,260,994,382
Transfers to Reporting Entities 11 287,727,452 19,275,386
Grant and other transfer payments 12 368,617,775 0
Social Assistance 13 560,973,921 869,420,067
Finance cost 14 0 0
Other Expenses 15 226,698,697 218,878,549
Total operating expenses
6,525,907,251
Capital payments
Capital Expenditure 16 1,134,200,458 1,207,208,001
Repayment of borrowings
Loans repayments 17 0 0
Total expenses (B) 7,660,107,709 7,768,751,122
Surplus/deficit (C=A-B) 885,033,058 (11,599,595)
Sign: Accountant …………..…........... Director of Finance ………........……. Chief Budget Manager ......................……
NGOMA District Financial statements For the period ended 30 June 2013
5
4. Financial Assets and Liabilities as at 31 May 2013
Notes
Financial Year 2012/13
As at 30th May
201330th April 2013
Financial Year 2011/12
As at 30 June 2012
Frw Frw
Financial Assets
Bank Balances 18 949,819,628 425204331
Cash Balances 19 1,470 1,470
Accounts Receivables and Advances 20 183,486,846 193,631,026
Less: Financial liabilities
Accounts Payables 21 237,667,516 343,331,676
Net Financial assets 895,640,428 275,505,151
Representing
Accumulated surplus (Deficit) from previous years 22 275,505,151 199,056,355
Net surplus / (Deficit) for current year 885,033,058 (13,601,995)
Prior year adjustment 23 (264,897,781) 90,050,791
Total closing balances 895,640,428 275,505,151
The notes set out on pages 3 to 4 form an integral part of these financial statements
Authorization Date The financial statements were approved by the management of the entity on …………………….. and signed on its behalf by:
Prepared by:
Chief Accountant Signature Date
Checked by:
Director of Finance Signature Date
Approved by:
Chief Budget Manager Signature Date
NGOMA District Financial statements For the period ended 30 June 2013
6
5. Accounting policies
These are the specific principles, bases, conventions, rules and practices adopted by the Government of Rwanda in preparing and presenting the financial statements. The principal accounting policies adopted in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented and in all material aspects, unless otherwise stated. a) Basis of preparation
The Financial Statements have been prepared in accordance with the requirement of Article 70 of the Organic Law on State Finances and Property being law No. 37/2006 of 12 September 2006 and Ministerial Order N°002/07 of 9 February 2007 relating to Financial Regulations. The financial statements are also prepared in compliance to IPSAS cash basis which has been modified in the context of Ministerial Order N°002/07 of 9 February 2007 relating to Financial Regulations to the following extent:
1. Generally, transactions are recognized only at the time the associated cash flows take place;
2. The expenditure on acquisition of fixed assets is not capitalized. Thus fixed assets are written–off on acquisition and the wear and tear (depreciation) of those assets is not recorded in the books of account; and
3. Prepaid expenditure/advances is written-off during the period of disbursement.
The recognized “modification” is as follows:
1. Invoices for goods and services which are outstanding on the date of the closure of the fiscal year are recognized as liabilities for that specific fiscal year;
2. Loans and advances are recognized as assets/liabilities at the time of disbursement and related interest is recognized only when disbursed. Interest payable on public debt is accrued; and
3. Book balances denominated in foreign currencies are converted into the Rwanda Francs at rates of exchange ruling on that date issued by the National bank of Rwanda. The associated exchange losses are recorded as recurrent expenditure while the exchange gains are recorded as recurrent revenue.
b) Reporting entity The financial statements are for Ngoma district c) Presentation Currency The functional and reporting currency for financial statements is Rwanda Francs, being the currency of legal tender in Rwanda. Foreign currency transactions are translated into Rwandan Francs using the exchange rates prevailing at the dates of the transactions. Foreign missions and entities that deal in foreign currencies translate the transactions at average monthly exchange rate. Foreign exchange gains and losses resulting from the settlement of such transactions are treated as income and expense. At the balance sheet date, book balances denominated in foreign currencies are converted into Rwandan Francs at the exchange ruling on that date as issued by BNR.
NGOMA District Financial statements For the period ended 30 June 2013
7
d) Revenue
Revenue represents cash received by the entity during the financial year and comprises Taxes, Grants received and Non-Tax Revenue.
Tax revenue
These are tax revenue collected by Rwanda Revenue Authority which are transferred to central treasury for a given period.
Fees, fines, penalties and licenses
Fees, fines, penalties and licences form a large part of the Non Tax revenue for the Government. These revenues should be recognized in the period in which the payment for the service is received and not necessarily when the service is rendered.
Transfers from Treasury
Transfers from Treasury include budgetary allocations from Central Treasury and are disbursed directly to the bank account of the institution periodically (Direct Cash transfers) or indirectly to another Government reporting entity’s bank accounts (Indirect Cash Transfers). Transfers from Treasury also include these payments directly made to beneficiaries by the Central Treasury on behalf of the institutions. Direct payments are recorded when the transfer is made to the supplier. As a general rule, these transfers from Treasury should be accounted for in the period coinciding to the budget year when the Treasury sent the funds. Unutilized funds withheld by Treasury through the single treasury account system at the end of the year should be netted off the transfers from Treasury.
Inter-entity transfers from other Government reporting agency
These are funds received from another reporting agency (Ministry, Agency, Development Project or a subsidiary entity that is required to submit financial report to MINECOFIN and are therefore consolidated independently). These funds should be in form of budget support.
Capital receipts
Capital receipts combine the sale of government tangible assets, sale of government equity investments and other domestic resources which include drawdown from Government Accounts.
External Assistance
External assistance received by Government is in form of grants and loans. Loans received are accounted for centrally by the Central Treasury and the Ministry of Finance and Economic Planning. Grants are recognized as income when received.
Other income
Other income includes internally generated income, receipt of fees from payment of fines, penalties and forfeits, interest and dividend income, proceeds from sale of capital assets and funds received from repayment of loans and advances to employees.
e) Expenditure
Expenditure is classified according to major categories in line with Article 19 of Ministerial Order N°002/07 of 09/02/2007 relating to Financial Regulations. The main categories of expenditure includes compensation of employees, Use of Goods and Services, Capital expenditures, Transfers and subsidies, Loan and interest repayments, social benefits, Transfers to reporting entities and other expenses. A part from points of
NGOMA District Financial statements For the period ended 30 June 2013
8
Modification which are mentioned clearly in the Ministerial Instructions, expenditure is recognized when payment is made.
f) Cash
Cash comprises cash on hand, demand deposits and cash equivalents. Demand deposits and cash equivalents comprise balances with banks and investments in short-term money market instruments.
g) Receivables and Advances
Receivables are carried at original historical cost. Receivables also include amounts due to the budget agency as at the end of the reporting period.
h) Inventories
Consumable supplies are expensed in the period in which they are paid for.
i) Account payables
These mainly relate to invoices for goods and services which were outstanding on the date of the closure of the fiscal year. They also include commitments arising from non-cancellable contractual or statutory obligations. These are recognized as liabilities for that specific fiscal year. This also relate to loans and advances to the institution which are recognized as liabilities at the time of disbursement.
j) Prior year Adjustments
Prior Year adjustments consist of different adjustments made to consolidated report of prior year.
k) Contingent liabilities
Contingent liabilities are disclosed as a note to the financial statements when the contingent liability become evident. Contingent assets are neither recognized nor disclosed.
NGOMA District Financial statements For the period ended 30 June 2013
9
6. Notes to the financial statements 1. Tax Revenue During the 12 months to 30 June 2013, we received Tax Revenues as detailed below:
ID ACCOUNT
Description Financial Year 2012/13 Financial Year 2011/12
12 Months to 30th June 2013
12Months to June 2011/12
Frw Frw
111
Taxes on Income, Profits or Capital Gains 26,816,107 10,996,432
112 Taxes on Payroll and Workforce 0
113 Tax on Property Income 49,928,064 58,756,929
114 Taxes on goods and services 0
115
Taxes on international trade and transactions 0
TOTAL 76,744,171 69,753,361
2. Fees, fines, penalties and licenses
During the 12 months to 30 June 2013, we received fees, fines and licences as detailed below:
ID ACCOUNT
Description Financial Year 2012/13 Financial Year 2011/12
12 Months to 30 June
2013 12 Month to June
2011/12 Frw Frw
141 Property Income 32,856,584 4,668,213
142 Sales of goods and services 471,146,525 799,033,280
143 Fines, penalties, and forfeits 55,730 2,119,875
TOTAL 504,058,839 805,821,368
3. Transfer from central treasury During the 12 months to 30 June 2013, we received transfers from Central Treasury as detailed below:
ID ACCOUNT
Description Financial Year 2012/13 Financial Year 2011/12
12 Months to 30 June
2013 12 Months to 30 June
2011/12 Frw Frw
134101 + 134201
Treasury Direct Payments 3,215,170,388 2,979,501,968
134102 + 134202
Treasury Direct Cash Transfers 3,180,605,427 2,688,165,584
134103 + 134203
Treasury Indirect Cash Transfers
NGOMA District Financial statements For the period ended 30 June 2013
10
TOTAL 6,395,775,815 5,667,667,552
4. Transfers from Government entities
During the 12 months to 30 June 2013, we received transfers from government reporting agencies as detailed below:
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
Month to 30
June 2013 12 Months to 30
June 2011/12 Frw Frw
135101 Transfers from Central government entities INTERENTITY FROM CENTRAL GOVERNMENTAGENCIES 131,389,186 939,416,315 TRANSFER FROM RWANDA BIOMEDICAL CENTER 0 30,454,630
TRANSFERS FROM CENTRAL GOVERNMENT INSTITUTIONS 415,363,443 87,804,813
TRANSFERS FROM CENTRAL GOVERNMENT INSTITUTIONS-
MINIRELA 30,303,074
TRANSFERS FROM CENTRAL GOVERNMENT INSTITUTIONS –
ROAD MAINTENANCE FUND 10,892,320
TRANSFERS FROM CENTRAL GOVERNMENT INSTITUTIONS
RWANDA LOCAL DEVELOPMENT SUPPORT FUND (RLDSF) 790,942,556
135102 Transfers from Districts
135201 Transfers from Independent development projects
TRANSFERS FROM INDEPENDENT DEVELOPMENT PROJECTS-
RWANDA AGRICULTURAL BOARD (RAB) 4,255,944
TRANSFER FROM SINGLE STREAM FUND
HIV-VCT-MINIYOUTH 0 5,445,600
TRANSFERS FROM INDEPENDENT
DEVELOPMENT PROJECTS - NGOMA 2,564,739 39,512,736
TOTAL 1,385,711,262 1,102,634,094 The amounts above have been reconciled with the sending Government entity.
NGOMA District Financial statements For the period ended 30 June 2013
11
5. Grants During the 12 months to 30 June 2013,we received funds from one donor as detailed in the table below:
6. Capital receipts
During the 12 months to 30 June 2013 we received capital receipts as detailed in the table below:
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
12 Months to30 June
2013 12 Month to 30 June
2012 Frw Frw
151 Disposal of tangible fixed assets
152 Sale of Inventories
153 Sale of Valuables
154 Sale of Non Produced Assets 343,992 0
155 Sale of Financial Assets - Domestic
156 Sale of Financial Assets - Foreign
TOTAL 343,992 0
ID Name of Donor Date receive
d
Amount in
foreign currency
Exch.
rate
Amount in local
currency
Amount in local currency
Financial Year 2012/13
Financial Year 2011/12
30 June 2013 30 June 2012
131 Grants Received from Bilateral Donors (Foreign Governments)
Month to June 2011/12
Insert name of foreign Government
132 Grants Received from Multilateral Donors (International Organisations)
2,506,688 7,722,342
Insert name of international organization
133 Grants Received from Local Individuals and organizations
101,550,410
Insert name of individual organisation
Total 2,506,688 109,272,752
NGOMA District Financial statements For the period ended 30 June 2013
12
7. Proceeds from borrowings During the 12 months to 30 June 2013,we received loans as detailed in the table below:
8. Other revenue During the 12 months to 30 June 2013, we received funds from various other sources as detailed in the table below:
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
Month to 30 June
2013 Month to 30 June
2012 Frw Frw 144 Voluntary transfers other than grants
145 Miscellaneous and Unidentified Revenue
TOTAL
9. Compensation of employees During the 12 months to 30 June 2013, we incurred compensation to employee costs as detailed in the table below:
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
Month to 30 June
2013 Month to 30 June
2012 Frw Frw 211 Salaries in cash 2,727,045,116 2,806,853,953
212 Salaries in kind 0 0
213 Social contribution 116,179,370 297,147,020
214 Salaries arrears 0 0
2633 Transfer for salaries 935,361,791 77,921,682
2634 Transfers for social contributions 1,748,027 11,052,082
TOTAL 3,780,334,304 3,192,974,737
ID ACCOUNT
Name of Lender Date received
Amount in foreign
currency
Exch. rate
Amount in local
currency
Amount in local
currency
Financial Year 2012/13
Financial Year 2011/12
30 June 2013 30 June 2012 Frw Frw
161 Loan Borrowing - Domestic
LOANS FROM LOCAL BANKS-
NGOMA 180,000,000 0
162 Loan Borrowing - Foreign
Total 180,000,000 0
NGOMA District Financial statements For the period ended 30 June 2013
13
10. Use of Goods and Service During the 12 months to 30 June 2013, we consumed goods and services as detailed in the table below:
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
Month to 30 June
2013 Month to 30 June
2012 Frw Frw 221 General Services 90,750,467 165,102,025
222 Professional, Research services 700,792,469 1,140,857,212
223 Transport and travel 241,966,073 186,284,034
224 Maintenance, Repairs and Spare Parts 43,462,267 41,717,602
225 Tools and Small Equipments 0
226 Training Costs 38,154,182 14,665,135 227 Supplies and services 92,967,537 482,131,765
228 Arrears 0
229 Other Use of Goods& Services 0
TOTAL 1,208,092,995 2,030,757,773
11. Transfers to reporting entities During the 12 months to 30 June 2013, we transferred funds to reporting budget agencies as shown below:
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
Month to 30 June
2013 Month to 30 June 2012
Frw Frw 264101 Transfers to Central government entities National commission of children 2,690,182 17,457,017
264102 Transfers to Districts
264201 Transfers to Independent development projects
Transfers to Independent development projects 1,818,369
TOTAL 2,690,182 19,275,386
We have confirmed that the beneficiary institutions have received the funds and have recorded these as inter-entity receipts.
NGOMA District Financial statements For the period ended 30 June 2013
14
12. Grants and other transfer payments During the 12 months to 30 June 2013, we transferred the following amounts in form of Grants and Other transfer payments
12 (a) Grants
ID ACCOUNT
Description Financial Year 2012/13 Financial Year 2011/12
Month to 30 June
2013 Month to 30 June
2012 Frw Frw
261 Grants to Foreign Governments
262 Grants to International Organizations
TOTAL
12 (b) Subsidies
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
Month to 30 June
2013 Month to 30 June 2012
Frw Frw 251 Subsidies to Public Corporations 252 Subsidies to Private Enterprises
TOTAL
12 (c) Other transfer Payments
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
Month to 30
June 2013 Month to 30 June 2012
Frw Frw
283 Grants to Local Individuals and Organizations (e.g Imbuto foundation)
Insert name
Insert name
284101 Transfers to District Schools 220,802,473
284102 District Hospitals
NGOMA District Financial statements For the period ended 30 June 2013
15
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
Month to 30
June 2013 Month to 30 June 2012
Frw Frw 284103 Political parties
284106 Teachers Sacco
284107 Sectors 150,832,690 284108 Credit Saving Scheme - CSS
284109 Pharmacy
284110 Mutual Fund
284199 Other transfer to non reporting government entities 90,444,719
TOTAL 462,079,882 0 13 Social assistance During the 12 months to 30 June 2013, we incurred social assistance
amounting to:
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
Month to 30 June
2013 Month to 30 June 2012
Frw Frw 272 Social Assistance Benefits 557,261,015 869,420,067
273 Employer Social Benefits 3,712,906 0
274 Arrears on payment of social benefits 0 0
TOTAL 560,973,921 869,420,067
14. Finance Cost Finance cost is represented by interest incurred on Public Loans. During the 12 months to 30 June 2013, we incurred interest on loans amounting to:
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
Month to 30 June
2013 Month to 30 June 2012
Frw Frw 2411 Interest on domestic debt
2412 Interest on foreign debt
TOTAL
NGOMA District Financial statements For the period ended 30 June 2013
16
15. Other expenses During the 10 months to 30 June 2013, we incurred various other expenditures as detailed in the table below:
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
Month to 30 June
2013 Month to 30 June 2012
Frw Frw 281 Membership dues and subscriptions 45,000,000 15,000,000
282 Scholarships and other education benefits 0
285 Miscellaneous 181,698,697 203,878,549 286 Arrears on other expenditures 0
TOTAL 226,698,697 218,878,549
16. Capital Expenditures During the 12 months to 30 June 2013, we incurred capital expenditure as detailed in the table below:
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
Month to 30 June
2013 Month to 30 June
2012 Frw Frw 231 Acquisition of tangible fixed assets 1,103,448,247 1,138,346,594 232 Inventories 0 0
233 Valuables 0 0
234 Non Produced Assets 30,752,211 68,861,407
235 Investment in Financial Assets – Domestic 0 0
236 Investment in Financial Assets – Foreign 0 0
237 Arrears on acquisition of fixed assets 0 0
TOTAL 1,134,200,458 1,207,208,001
17. Loan repayments During the 12 months to 30 June 2013, we paid loans principal amounts as follows:
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
Month to 30 June
2013 Month to 30 June 2012
Frw Frw 2911 Repayment of principal – Domestic debt
2921 Repayment of principal – Foreign debt
TOTAL
NGOMA District Financial statements For the period ended 30 June 2013
17
18. Cash at bank The bank amounts shown in the table below have been reconciled to the bank statements as at 30 June 2013.
ID ACCOUNT
Bank name Account No.
Account
currency
Amount in foreign
currency
Exch. rate
Balance as at 30 June
2013
Balance as at 30 June
2012
Frw Frw
Local bank accounts 311301 ONG EGPAF-NGOMA
(SIDA) 1210722 Frw
0 1,916,634 311305 DISTRICTNGOMA-
PROJETPASNVA 1210805 0 4,558
311306 DISTRICTDENGOMACDLS
MAP
1210717 645,887 19,289,894
311307 DISTRICTNGOMACDFMIN
ALOC
1210713 484,284,666 12,822,577
311308 DISTRICT DE NGOMA 1210710 153,497,957 (1,340,156)
311309 DISTRICT DE NGOMA
IMCE MINITERE
1210719 0 211,295
311310 DISTRICTDENGOMAPHAR
MACIEDUDISTRICT
1210725 0 100,667,098
311313 DISTRICTDENGOMAPAIG
ELAC
1210714 1,057,610 4,611,210
311316 POOLINGRISK/ NGOMA 1210956 0 13,248,601
311317 ABATISHOBOYE NGOMA 5681266515/11
24,000 1,411,532
311318 UBWISUNGANE/ NGOMA 5681264236/11
3,311 1,062,031
311319 SALLE POLYVALENTE 5681264497/11
0 1,040,759
311320 RECETTEGENERALE 5681264131/11
34,734,628 78,894,411
311322 RECETTERUKIRA 790001 0 (18,000)
311327 PHARMACIE/ NGOMA 013-1300015 1,412,500 20,106,707
311329 TELECENCTRE
BANKACCOUNT
568126696611
0 11,963,900
311330 GISAKA MILLENIUM
INVESTORS
0324898-38
32,436,383 24,688,209
311331 NGOMA DISTRICT
RESERVE FUND
0324896-36
12,315,172 16,383,089
311332 EXPROPRIATION NGOMA
DISTRICT
0324899-39
0 1,636,158
311333 SSF-HIV/NGOMA
DISTRICT
1210990 111,342,716 116,603,824
311334 NGOMA DISTRICT
RWANDA FAMILY
HEALTH PROJECT
3,016,478 0
311335 PROJECT LVEMPII/
NGOMA DISTRICT
115,048,320 0
Foreign banks
31140x
31140x
Total 949,819,628 425,204,331
NGOMA District Financial statements For the period ended 30 June 2013
18
19. Cash in hand
The petty cash balance amounts as at 30 June 2013 shown in the table below has been reviewed
by the Chief Budget Manager and a certificate included as an appendix to this report.
ID ACCOUNT
DESCRIPTION Financial Year 2012/13 Financial Year 2011/12
As at 30 June 2013 As at 30 June 2012 Frw Frw 311101 Petty Cash 1470 1470
Total 1470 1470
20. Accounts receivables
The following were the accounts receivables as at 30 June 2013:
ID ACCOUNT
Debtor’s name Financial Year 2012/13
Financial Year 2011/12
As at 30 June
2013 As at 30 June
2012 Frw Frw 3121 + 3221 Account receivables – third parties
COSTUMERS CENTRAL TREASURY 183,486,846 193,631,026
3122 + 3222 Accounts receivables - employees
3124 + 3224 Intra-Government Debtors (Government reporting entities )
3125 + 3225 Receivable from Public Enterprises
312601/02 + 322601/02
National Scholarship Scheme Loans
Total 183,486,846 193,631,026
21. Account payables
The following were the accounts payables as at 30 June 2013:
ID ACCOUNT Creditor’s name Financial Year 2012/13
Financial Year 2011/12
As at 30 June 2013
As at 30 June 2012
Frw Frw
4121 + 4221 Accounts payable – third parties
1. RUZINDANA DAMAS 0 7,606,362
2. ULTIMATE CONSTRUCTION 3,450,899 0
3. HITIMANA Védaste 1,630,569 3,009,386
4. HABYARIMANA ELIEZER (87,300) (87,300)
NGOMA District Financial statements For the period ended 30 June 2013
19
ID ACCOUNT Creditor’s name Financial Year 2012/13
Financial Year 2011/12
As at 30 June 2013
As at 30 June 2012
Frw Frw 5. MBARUSHIMANA EMMANUEL/ECOSM 3,846,133 0
6. AMAZING GLOBAL COMPANY LTD 0 10,273,865
7. U.M.R COMPANY LTD 0 3,531,864
8. Z.J. COMPANY LTD 0 3,936,021
9. EURO-RWANDA SUPPLY SARL 0 3,508,475
10. WEGSCO LTD 612,867 2,229,540
11. BUFMAR A.S.B.L 4,674,805 4,674,805
12. HABIMANA LEONIDAS 13,684,980 3,065,472
13. SINAIUS CLEANING SERVICES LTD 1,749,864 0
14. PIERRE MULTI- CONSTRUCT NYIRINGABO 0 4,268,000
15. CENTRE ST JOSEPH 604,173 604,173
16. GARAGE KIBUNGO MOTORS 716,046 1,112,708
17. ENTREPRISE NOVAKI (28,389,924) 0
18. NYIRIGIRA JEAN BAPTISTE 28,389,924 28,389,924
19. CEEPE 774,780 774,780
20. ORINFOR 160,050 0
21. MINANI PROTOGENE 2,377,912 2,377,912
22. MTN RWANDACELL 7,037 0
23. EWSA 913,718 0
24. EDIKO "ECONOMAT DIOCESAIN DE KIBUNGO" 474,806 0
25. SOCIETE RWANDAISE D'ASSURANCES
GENERALES (SORAS) LTD 236,174
0
26. ARCHITECTURE DU BATIMENT
CONSTRUCTION ET DEVELOPMENT SARL 37
37
27. MULTI CONSTRUCT 4,681,920 4,681,920
28. ECOMECO 0 32,202,628
29. SORWATRACO SARL 0 2,871,200
30. RUKA ENTRS LTD 3,429,981 3,429,981
31. ADECCO 417,178 30,000
32. MCHE 885,316 0
33. NYIRIGIRA JEAN BAPTISTE 28,389,924 28,389,924
34. HICE CONSULT 1,180,000 2,360,000
35. HARERIMANA JOSEPH DESIRE 0 97,000
36. PRIMECARE SAFETY CONSULTANTS LTD 0 107,818,645
37. RUMUMBA AFRICA 256,310 182,360
38. KOPERATIVE GIRISUKU 702,086 3,253,768
39. PAPETERIE LA NOUVELLE KIBUNGO 269,718 139,680
40. ASHIMWE FLORENCE 1,336,046 326,369
41. MUKANTABANA ANNOCIATHA 51,294 29,100
42. MUDENGE IDDY 32,689 32,689
43. CONSTRUCTION/ENTREPRISE FURAHA JEAN
CLAUDE 98,973
0
44. TWITEKUBIDUKIKIJE MURAMA 357,047 357,047
45. CENTRE SAIT JOSEPH LA PRESTIGIEUSE 495,379 495,379
46. CENTRE SAINT JOSEPH 2,248,132 3,310,030
47. UNITED CONTRACTORS COMPANY: UCC 974,576 2,774,576
NGOMA District Financial statements For the period ended 30 June 2013
20
ID ACCOUNT Creditor’s name Financial Year 2012/13
Financial Year 2011/12
As at 30 June 2013
As at 30 June 2012
Frw Frw 48. ECOSM (9,832,993) 0
49. PHILIPPE RUBAYIZA 0 14,033,898
50. BENETEC IT SOLUTION LTD 328,814 0
51. GORILLAND SAFARIS LTD 2,009,000 2,009,000
52. IMPRIMERIE SELECT GRAPH 76,271 0
53. MUSONI THEOPHILE 0 706,548
54. MIDDLE GLOBAL ENVIRONMENT SUPPLY
COMPANY (M.G.E SUPPLY) LTD 1,648,625
0
55. RWANDA TOURISM AND TRAVEL AGENCY 734,500 734,500
56. OTHER PAYABLES 77,138,498 20,829,080
57. KARAME RWANDA 46,274,327 0
412105 RETURNED PAYMENTS 27,111,695 18,843,042
412107 TRANSIT FUNDS 12,717,884 489,381
412108 OTHER ACCOUNTS PAYABLE 40,203,211 40,203,211
412401 VAT PAYABLE 9,111,976 0
412402 WHT PAYABLE 1,618,245 1,814,620
4122 + 4222 Payroll liabilities
4123
Inter-Government creditors (Government reporting entities )
4311 Funds held on behalf of third parties
Total 290,774,172 332,803,228
22. Accumulated surplus (deficit) from previous year
These include cash book reconciled bank balances, petty cash balances, accounts payables
balances as well as accounts receivables balances existing at the beginning of the year.
ID ACCOUNT
Description Balance as at 1 July 2012
Balance as at 1 July 2011
Frw Frw
511101 Cash
511101 Bank &cash op balance (460,414,080) (460,414,080)
511102 Accounts receivable (94,669,426) (94,669,426)
511103 Accounts payables 356,027,151 356,027,151
513101 Surplus / Deficit 13,601,995 13,601,995
TOTAL 369,629,146 369,629,146
The balances above are extracted from the signed financial statements submitted to MINECOFIN in FY 2011/12.
NGOMA District Financial statements For the period ended 30 June 2013
21
23. Prior Year Adjustments The following is the prior year adjustments to opening balances:
ID ACCOUNT
Description Financial Year 2012/13
Financial Year 2011/12
As at 30 June 2013 As at 30 June 2012 Frw Frw 512101 Cash and bank 326,525,675 61,627,894 512102 Accounts Receivable (111,259,148) (111,259,148) 512103 Accounts Payable (40,419,537) (40,419,537) Prior Year Adjustments 90,050,791 0
TOTAL (264,897,781) 90,050,791
The adjustments above have been approved by the CBM and the approved journal voucher is hereby attached.
NGOMA District Financial statements For the period ended 30 June 2013
22
7. Important disclosures
7.1 Statement of contingent liabilities
The following are the contingent liabilities that currently exist as at 30 June 2013.
Financial Year 2012/13 Financial Year 2011/12
Category Brief Description As at 30 June 2013 As at 30 June 2012 Frw Frw Bank guarantees Ngoma District received a loan from BRD on
08/05/2013 180,000,000 0
Pending legal proceedings
Total contingent liability 180,000,000
7.2 Statement of investments
The following are the investments that that currently exist as at 30 June 2013. These have already been expensed at the year of acquisition and are reflected here for disclosure purposes. These are disclosed at cost.
Number of Units and cost per unit
Financial Year 2012/13
Financial Year 2011/12
Category Brief Description As at 30 June
2013 As at 30 June 2012
Frw Frw Investment in Shares (enter name of entity in which the
investment has been made).
xxx xxx
Investment in Bonds (enter name of entity in which the investment has been made).
xxx xxx
Other Investment (enter name of entity in which the investment has been made).
xxx xxx
NGOMA District Financial statements For the period ended 30 June 2013
23
Number of Units and cost per unit
Financial Year 2012/13
Financial Year 2011/12
Category Brief Description As at 30 June
2013 As at 30 June 2012
Frw Frw Total investments xxx xxx
7.3 Undrawn loan and grant balances
Below is a disclosure of the balances of undrawn loans and balances from development partners that currently exist as at 30 June 2013. The drawn balances have already been included as income during the current and previous periods.
Source of funds Donor Commitment-
Amount received (drawn) to date – (dd mm 2013)
Amount received (drawn) to date – (dd mm 2013)
Undrawn balance to date (dd mm 2013)
Undrawn balance to date (dd mm 2013)
(in respective currency)
(in respective currency)
(in Frw) (in respective currency)
(in Frw)
(A) (B) (A)-(B)
(i) Grant
Insert name of donor
(ii) Loan
Insert name of development partner
Total
7.4 Disclosure on subsidiary entities financial results
During the year, the following are the financial results of the subsidiary entities within the district. These have been provided for disclosure purpose only and do not form part of the core financial statements. However, the Pharmacy and Mutuelle de santé have
NGOMA District Financial statements For the period ended 30 June 2013
24
already been consolidated in the income and expenditure and statement of financial position of the district in compliance to ministerial instruction no. 006/12/10/Fisc.Decnt dated 11th October 2012, that requires them to be consolidated at the district level.
SECTORS
Name of subsidiary entity
Opening Balance
(A)
Transfer from the District
(B)
Other revenu
e (C)
Expenses (D)
Fund balance at the end of the period (A+B+C-D)
Bank balances
(E)
Cash balance
(F)
Accounts Receivabl
es (G)
Accounts Payables
H)
Fund balance
(E+F+G-H)
MURAMA SECTOR 1,764,144 52,085,645 - 24,984,675 28,865,114 28,713,87
9 785 - 529,000 28,185,664
RUKIRA SECTOR 670 20366660 4000 15526385 4844945 4813975 30970 3033520 1780455
RUKUMERI SECTOR 6537179 54439355 54247952 6728582 6728375 207 7500000
ZAZA SECTOR 3968110 25381760 4643300 29121190 4871980 4871980 7544570 (2673390)
KAZO SECTOR 3248439 45910305 37859375 11299369 10690634 608735 20235910 (8936541)
MUTENDERI SECTOR 3496053 28247309 26158810 5584552 5584552 346 10899900 5584898
JARAMA SECTOR 3322408 51296379 25803454 28815333 28812642 2691 6459440 22355893
REMERA SECTOR 3597341 27273467 24890477 5980311 30198209 11496 9319228 20890477
GASHANDA SECTOR 2543889 31877655 29411225 5010319 1000 1000 4572670 437649
KAZO SECTOR 3248439 45910305 37859375 11299369 10690634 608735 20235910 (8936541)
KAREMBO SECTOR 4469223 31328406 7453854 39292363 3959120 3957813 1307 3346500 612620
MUGESERA SECTOR 6803601 34716080 7379242 43870157 5028766 5026537 2229 6932280 (1903514)
RURENGE SECTOR 2520668 40988280 35899196 8276058 8276058 8000000 276058
SAKE SECTOR
KIBUNGO SECTOR
NGOMA District Financial statements For the period ended 30 June 2013
25
Name of subsidiary entity
Opening Balance
(A)
Transfer from the District
(B)
Other revenue
(C) Expenses
(D)
Fund balance at the end of the period (A+B+C-D)
Bank balances
(E)
Cash balance
(F)
Accounts Receivables
(G)
Accounts Payables
H) Fund balance
(E+F+G-H)
RUKIRA Health center 21,414,523 37,333,458 31,394,181 76,735,381 13,406,781 13,334,881 71,900 9,527,392 2,326,823 20,607,350
SANGAZA HEALTH CENTER 8555658 15593616 69799900 85595150 8354024 8246859 107165 14266226 347424 22272826
Mutendeli health center 38,163,331 20,583,072 83,747,098 125,881,028 16,612,473 16,583,663 28,810 15,354,316 0 31,966,789
REMERA HEALTH CENTER 19922890 18919920 98133505 120898965 16077350 16018564 58786 23071116 0 39148466
GITUKU HEALTH CENTER 5305077 19051168 90945137 111041610 4259772 2858372 1401400 4952988 229638 6916522
NYANGE HEALTH CENTER 43204390 18919920 98006200 140598719 19531791 19318426 213365 28871573 2048778 46354586
GASETSA HEALTH CENTER 1867535 15593616 14585586.90 29741546.90 3305191 2287868 17323 9393434.01 180717509
1 9891449.1
KIBUNGO HOSPITAL 164760472 289867184 1025655583 1381690975 98592264 108753062 2600 172016203 96803836 183968029
ZAZA HEALTH CENTER 20959761 18919120 135514309 154678788 20714402 20613114 101288 12465519 0 33179921
RUKUMBERI HEALTH CENTER 14983802 18919920 91723180 108112416 17514486 17268516 245970 12546114 2969548 27091052
KIBUNGO HEALTH CENTER 16979216 25572528 145256385 177101846 10706283 10694687 11596 5953079 7372931 9286431
RUKOMA SAKE HEALTH 28741685 20583072 93952835 126043391 17234201 17218601 15600 24420642 3182797 38472046
JARAMA HEALTH CENTER 17405732 18919920 137011605 155482385 17854872 17590452 264420 9066607 4036681 22884798
SECONDARY SCHOOL
Name of subsidiary entity
Opening Balance
(A)
Transfer from the District
(B)
Other revenue
(C) Expenses
(D)
Fund balance at the end of the period (A+B+C-D)
Bank balances
(E)
Cash balance
(F)
Accounts Receivables
(G)
Accounts Payables
H) Fund balance
(E+T+G-H)
GS KAZO 692273 4543978 243700 5261360 218591 217989 602 37500 136000 120091
880 957 2 561456 571 900 4 319 014 304 701 1 486 0 0 0 1 486
NGOMA District Financial statements For the period ended 30 June 2013
26
Name of subsidiary entity
Opening Balance
(A)
Transfer from the District
(B)
Other revenue
(C) Expenses
(D)
Fund balance at the end of the period (A+B+C-D)
Bank balances
(E)
Cash balance
(F)
Accounts Receivables
(G)
Accounts Payables
H) Fund balance
(E+T+G-H)
GS GAHIMA
GROUPE SCOLAIRE KANAZI -400 5533103 0 4267824 1264879 1264879 0 0 2787000 -1522121
GS KABEZA 149 344 2 638 262 0 2 618 585 19 677 143718 182 83 800 60100
GSMULINJA 596742 5483878 0 5832608 248012 202235 45777 141700 171500 218012
GS NDEKWE 1901987 8635613 0 9873195 664405 0 0 281300 383105
GS MUSYA 167915 3750250 204000 3960560 161605 148025 14080 115000 385000 (107895)
GS NYAMUGALI 1714016 6754728 176066 8051716 593094 592387 707 0 1364000 (770906)
GS GAHURIRE 1424334 5637978 221000 6400594 882718 882718 86960 21758
ES RURAMA 1507533 7403367 17798484 25725208 984176.41 983622.41 554 0 1518400 (534223.59)
ES KABIRIZI 5361936 17753322 48184265 65404363 5895160 5870982 24178 9525580 7600800 7819940
GS RWINTASYA 1340733 8884506 81900 9657863 649276 649276 479500 169776
GS SANGAZA 1173014 559153 6296865 468102 440314 27788 468102
GS BARE 624925 5507250 643300 5844605 930870 545014 1026 762600 (216560)
G.S KIBAYA 582370 4516728 - 4802220 296878 296878 - - - 296878
GS KABIRIZI A 125682 3544228 36700 3657405 8835 3670 5165 325145 (316310)
GS KANAZI (400) 5533103 4267824 1264879 1264879 2787000 (1522121)
GS KIBUNGO 191315 5559428 14000 5069355 695388 593077 102326 0 15 695388
PRIMARY SCHOOL
Name of subsidiary entity
Opening Balance
(A)
Transfer from the District
(B)
Other revenue
(C) Expenses
(D)
Fund balance
at the end of the period
(A+B+C-D)
Bank balances
(E)
Cash balance
(F)
Accounts Receivable
s (G)
Accounts Payables
H) Fund balance
(E+F+G-H)
NGARA PRIMARY SCHOOL 118731 3594500 5543012 9080165 176078 157508 18570 0 0 176078
NGOMA District Financial statements For the period ended 30 June 2013
27
Name of subsidiary entity
Opening Balance
(A)
Transfer from the District
(B)
Other revenue
(C) Expenses
(D)
Fund balance
at the end of the period
(A+B+C-D)
Bank balances
(E)
Cash balance
(F)
Accounts Receivable
s (G)
Accounts Payables
H) Fund balance
(E+F+G-H)
BITARE PRIMARY SCHOOL 178649 3338274 0 3298477 39797 39579 218 0 105000 (65203)
KABAREI PRIMARY SCHOOL 656430 2681000 655769 3295945 697254 697238 16 - 557580 139674
RUGARAGARA PRIMARY 237103 2206750 0 2110225 333628 126238 207390 0 311575 220573
KABARE II PRIMARY 578102 3013500 - 2441710 1149892 87110 - - 1408500 (1321390)
MUNEGE PRIMARY SCHOOL 9146 2240000 974 1791274 458846 458025 821 0 522200 (63354)
NTAGA PRIMARY SCHOOL 70125 2895648 0 2879630 86170 16018 30000 46018
KABINDI PRIMARY SCHOOL 856 3652800 3419050 3653658 167423 67185 234608
GAFUNZO PRIMARY SCHOOL 893311 3290875 136000 3528330 791856 759859 31997 336000 455856
NSHILI PRIMARY SCHOOL 319399 7913064 629494449 1650554 1650116 438 1650554
FUKWE PRIMARY SCHOOL 25897 2153375 1449 2025398 1553323 155323 100 155423
ZAZA “B” PRIMARY SCHOOL 983,902 5,030,375 441,800 6,209,240 246,837 216,639 30,198 0 1,319,475 (1,072,638)
PRIMARY SCHOOL 578102 3013500 2441710 1149892 87110 1408500 (1321390)
SHYWA PRIMARY SCHOOL 132923 232575 2415880 42793 42793 273080 (23028)
RUGENGE PRIMARY 56652 1610000 0 1307456 0 302544 0 - 300000 2544
NGOMA District Financial statements For the period ended 30 June 2013
28
8. Budget execution report
Financial Year 2012/13
Financial Year 2012/13
Financial Year 2012/13
Variance Performance
As at Month of march
As at Month of march
As at Month of march
Approved Budget - Frw
Revised Budget - Frw
Actual - Frw Frw %
A B A-B (A/B)*100
Revenue
Tax Revenue
Fees, fines, penalties and licenses
Transfers from Treasury
Transfers from other Government Reporting entities
Grants 1,567,318,433 1,567,318,433 1,180,147,088 387,171,345 75.30%
Other revenue
Proceeds from sale of capital items
Proceeds from borrowings
Total Revenue
Expenses
Compensation of Employees 3,282,496,498 3,273,496,498 2,843,224,486 430,272,012 80.53%
Use of Goods and Services 739,463,611 803,494,034 647,034,432 156,459,602 47.83%
NGOMA District Financial statements For the period ended 30 June 2013
29
Financial Year 2012/13
Financial Year 2012/13
Financial Year 2012/13
Variance Performance
As at Month of march
As at Month of march
As at Month of march
Approved Budget - Frw
Revised Budget - Frw
Actual - Frw Frw %
A B A-B (A/B)*100
Transfers to Reporting Entities
Grant and other transfers and subsidies
Social Assistance
Financing cost
Other Expenses 352,774,895 328,744,472 285,014,659 43,729,813 86.70%
Capital Expenditure
Loans repayments
Total expenses
Explanation on variances Explain the major variances observed above: Sign: Accountant …………..…... Budget officer.............................. Director of Finance ………....……. Chief Budget Manager ...............……
NGOMA District Financial statements For the period ended 30 June 2013
30
9. Progress on follow up of Auditor General Recommendations The following is the summary of issues raised by Office of Auditor General, management comments that were provided to the OAG. We have nominated focal persons to resolve the various issues as shown below with the associated time frame within which we expect the issues to be resolved.
Reference No. on
the OAG Report
Issue / Observations from Auditor Management comments
Focal Point person to
resolve the issue (Name
and designation)
Status: (Resolved /
Not Resolved)
Timeframe: (Put a date when you
expect the issue to be resolved)
Guidance Notes:
(i) The template is completed based to the recent available audit report;
(ii) Use the same reference numbers as contained in the OAG report;
(iii) Obtain the “Issue/Observation” and “management comments”, required above, from final OAG report that is signed by
Management;
(iv) Before approving the report, discuss the timeframe with the appointed Focal Point persons within your entity responsible for
implementation of each issue;
NGOMA District Financial statements For the period ended 30 June 2013
31
(v) Indicate the status of “Open” or “Closed” as at the date of submitting this report to MINECOFIN. Open means the issue is not yet
resolved while closed means the issue has now been resolved;
(vi) For all issues related to Accounts Payable, Receivable and Omitted bank accounts, and that require an audit adjustment, these
should be adjusted before submission of the current financial statements; and
(vii) The timeframe for all issues should not exceed last date of fiscal year.
(viii) In case your entity has been audited by external auditor, use such information to complete the above table
Prepared by: Reviewed: Approved by:
Internal Auditor Director of Finance Chief Budget Manager
Name: ……………………… Name:………………….. Name: ………………………………
Signature: ............................. Signature: ……………… Signature:..........................................
Date: ……………………… Date: …………….. Date: …………………………………..
NGOMA District Financial statements For the period ended 30 June 2013
32
Appendices
1. Trial Balance
2. Bank reconciliation statements as at 30 April 2013. (For all bank accounts)
3. Bank statements to accompany the bank reconciliation statements. (For all bank accounts)
4. Petty cash certificate
5. List of debtors and creditors (If not included in the notes 20 and 21)
NGOMA District Financial statements For the period ended 30 June 2013
33
1. Detailed Trial Balance as at 30 April 2013
NGOMA District Financial statements For the period ended 30 June 2013
34
2. Bank reconciliation statements as at 30 April 2013. (For all bank accounts)
NGOMA District Financial statements For the period ended 30 June 2013
35
3. Bank statements to accompany the bank reconciliation statements. (For all bank accounts)
NGOMA District Financial statements For the period ended 30 June 2013
36
4. Petty cash certificate
Cash Count Certificate Date: 30 June 2013 Currency: Frw Authorised cash threshold (maximum cash allowed) _____Frw 1,000,000_______
Denomination Number Total Value
No
tes
5,000 0 0
2,000 0 0
1,000 1 1,000
500 xx 0
100 0 0
Co
ins
100 4 400
50 1 50
20 1 20
10
5
1
Total amount of cash counted (a) 1470 Add petty cash advances outstanding (b) 0 Total cash in hand ( c = a+b) 1470 Cash balance as per cash book (Sage Pastel) (d) 1470 Difference (e = c-d) 0 Action required/ explanation for the difference : xxxxxxxx
Name Signature Date
Cash counted by
SEGAHUTU Evergiste (Director of Finance)
30 June 2013
Agreed by RUDASINGWA Augustus (Cashier/accountant in charge of petty cash)
30 June 2013
Recommended