Salary scale Number of Employees at the beginning New employees to the vote either through transfers or through recruitm

of the year
1st July 2016

Specified scale
U1S
U1SE
U1E
U2
U3
U4
U5
U6
U7
U8
Total
Note

OPERATING REVENUE
Revenue
Local Revenue 2
Central Government Grants 3
Donor Funds 4
Transfers received from Other 5
Government units
Total Revenue
OPERATING EXPENSES
Employee costs 6

Goods and services consumed 7

Consumption of property, plant & 8

equipment
Subsidies 9
Transfers to other Organizations 10
Social benefits 11
Other expenses 12
Total operating expenses
Surplus / (Deficit) from operating
activities
Foreign exchange loss (Gain) 13
Bad Debts expenses 14
Transfers to Treasury 15
Surplus /(Deficit) for the year

Note

OPERATING REVENUE
Revenue from non-exchange transactions

Local Revenue 2
Central Government Grants 3
Donor Funds 4
Transfers received from Other 5
Government units

Total operating revenue

EXPENDITURES by Outputs OBT
Administration
Finance
Statutory Bodies
Production
Health
Education
Works
Natural Resources
Community Based Services
Planning Unit
Internal Audit
Total operating expenses
Surplus / (Deficit) from operating activities

Transfers to Treasury
Excess of Revenue over expenditure for
the year

ASSETS
Cash and cash equivalents

Receivables
Inventories
Investments
Non Produced Assets
Total Assets
LIABILITIES
Borrowings
Payables
Pension Liability
Total Liabilities
Net assets (liabilities)
REPRESENTED BY:-
Net worth/ Equity
At 1 July - Net worth Last Year (B/F)
Less: Transfers to the UCF account ( Previous Year
Balances)
Add/ (Less): Adjustments to the opening balance
Revaluation Reserve
Add: Excess of revenue over expenditure for the Year(
see statement of Financial Performance)
At 30 June - Closing Net Financial Worth

CASH FLOWS FROM OPERATING ACTIVITIES

Revenue from Operating activities
Local Revenue
Central Government Grants
Donor Funds
Transfers received from Other Government units
Deposits received
Advances recovered
Less Transfer to Treasury (Balances )
Total Operating revenue
PAYMENTS FOR OPERATING EXPENSES:
Employee costs
Goods and services consumed

Subsidies
Transfers to Other Organizations
Social benefits
Other expenses
Foreign exchange loss/(gain)
Net Advances paid
Domestic arrears paid during the year
Pension Arrears paid during the Year
Losses of cash
Letters of Credit receivable
Total payments for operating activities
Net cash inflows/(outflows) from operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment
Purchase of non-produced assets
Proceeds from sale of property, plant and equipment
Purchase of investments
Proceeds from sale of investments
Net cash inflows/(outflows) from investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from external borrowings
Repayments of external borrowings
Proceeds from other domestic borrowings
Repayments of other domestic borrowings
Net cash flows from financing activities
Net increase (decrease) in cash and cash equivalents
At the beginning of the year
Less: Transfers to the UCF account ( Previous Year
Balances)
Add/ (Less): Adjustments to the opening balance

Net increase (decrease) of cash from the Cash flow

Statement
At the end of the year

Cash and bank balances

Less bank overdrafts
Net cash and bank balances
Initial Budget Revised
30 June 2017 Budget
Shs 30 June 2017
Shs
RECEIPTS
Local Revenue 6,981,000
Central Government 137,340,286
Grants
Donor Funds 0
Transfers received from 0
Other Government units

Total receipts 144,321,286

EXPENDITURE
Administration 3,709,714
Finance 333011
Statutory Bodies 0
Production 0
Health 300,000
Education 5000,000
Works 121,207,275
Natural Resources 100,000
Community Based 1,162,800
Services
Planning Unit 0
Internal Audit 0
Council and Committee 10,236,000
Total Expenditure 141582800
Net Receipts/Payments
Initial Revised
Budget Budget
30 June 2017 30 June 2017
Shs Shs
RECEIPTS
Local Revenue 6,981,000 0
Central Government 137340286 0
Grants
Donor Funds 0 0
Transfers received from 0 0
Other Government units

Total receipts 142,222,463 0

EXPENDITURE
Employee costs 1,320,000 0

Goods and services 0 0

consumed
Consumption of property, - 0
plant & equipment
Subsidies - 0
Transfers to other - 0
Organizations
Social benefits - 0
Other expenses - 0
Domestic arrears paid - 0
Finance costs 0
Total expenditure 0
Net Receipts/Payments 0
Actual
30th June 2017
Shs

Total expenditure per Appropriation 135,445,529

Account
Add:
Letters of credit receivable prior year but delivered during the year 0

Foreign exchange losses (gains) 0

Less:
Letters of credit receivable at year-end 0
Domestic Arrears paid 0

Total Expenditure per Statement of 135,445,529

Financial Performance
Actual Notes
30 June
2015
Shs

RECEIPTS

1,465,638 Local Services Tax

1,010,000 Land fees
782,000 Business Licenses
0 Hotel Tax
0 Other general taxes on
goods and services
0 Other tax revenues
0 Investment Income
0 Dividends
0 Rent
0 Disposal of Assets
0 Sale of Goods and services
0 Administrative fees and
licenses
0 Court fines and Penalties
0 Other fines and penalties
0 Miscellaneous and
unidentified revenue
3,257,638 Total Revenue
Arrears of Total Revenue billed during the year
Revenue Shs
30 June
2017

Shs
RECEIPTS
Local Services Tax
Land fees
Business Licenses
Hotel Tax
Other general taxes on
goods and services
Other tax revenues
Investment Income
Dividends
Rent
Disposal of Assets
Sale of Goods and
services
Administrative fees and
licenses
Court fines and
Penalties
Other fines and
penalties
Miscellaneous and
unidentified revenue
Total operating revenue

DOMESTIC
Legal proceedings
Guarantees and indemnities
Guarantees of bank overdrafts
Guarantees under Public Private Partnerships
Other contingent liabilities
Total Domestic Contingencies
FOREIGN
Legal proceedings
Guarantees and indemnities
Guarantees of bank overdrafts
Guarantees under Public Private Partnerships
Other contingent liabilities
Total Foreign Contingencies

Total Contingent Liabilities

Serial number
Brief description of liability, its origin, nature, the uncertainty, and period of identification
 Outstand ing commitm Adjustm ents to the previous years commit me
ents at beginning of year
1 July
2016
Shs

Operating Commitments
(Payables)
Employee costs
Pensions
Goods and services consumed
Interest expense
Subsidies
Grants payable
Social benefits
Other operating expenses
Finance cost
Total operating commitments
Capital Commitments
(Payables) including multi- year ones

Non-produced assets
Property
Plant
Equipment
Total capital commitments
Total commitments - Payables
Add:
Commitments for
Extraordinary items
TOTAL COMMITMENTS
Reference number of reported loss/write off/claim abandoned.
Opening
Balance as at 1
July 2016 (Shs)

Losses of public
moneys (cash and cash equivalents)

Total losses of cash

written off
Losses of stores

Total losses of stores written off

Other assets
Property
Plant
Equipments
Total losses of other
assets written off
Claims abandoned

Total value of claims

abandoned

Total losses of
public funds, stores and claims
abandoned
Reference number of reported loss/write off/claim abandoned.

Losses of public moneys

reported (cash and cash equivalents)

Total losses of cash

Losses of stores reported.

Total losses of stores reported

Losses of other assets
Property
Plant
Equipments
Total losses of other assets
reported

Total losses of public funds,

stores and other assets reported
Category/ Description Opening balance Purchases during the year1
1 July 2017 30June 2017
Cost Cost

(Shs)
(Shs)

Land 20,000,000 0
Non Residential buildings 0 0
Residential buildings 40,000,000 0
Roads and bridges 0 0
Transport equipment 0 0
Motor Vehicles 0 0
Trailers/ Semi-trailers 0 0
Ships and other marine 0 0
vessels
Railway locomotives 0 0
Aircrafts 0 0
Motor cycles and 40,000,000 0
Bicycles
Other transport 0 0
equipment
Machinery and equipment 0 0
Office equipment 100,000 0
Medical equipment 0 0
ICT Equipment 2,000,000 0
Laboratory and 0 0
research equip
Other Machinery and 0 0
equipment
Furniture and fittings 1,700,000 0
Classified Assets 0 0
Cultivated Assets 0 0
Total value of physical 103,800,000 0
assets acquired, disposed of
and balances
Name of LC Number Due date
Supplier

Total

United States Dollar

British Pound
Euro
30 June 2017
Shs
Local Services Tax
Land fees
Business Licenses 1275000
Hotel tax
Other general taxes on goods and services

Other tax revenues

Investment Income
Dividends
Rent
Disposal of Assets
Sale of Goods and services
Administrative fees and licenses

Court fines and Penalties

Other fines and penalties
Miscellaneous and unidentified revenue

Total
Equalization Grants
Total

Grants from foreign governments

Grants from International Organizations
Total

Transfers received from other Govt units- Current

Transfers received from other Govt units- Capital

Total

Wages and salaries

Social contributions
Other employment costs
Total employee costs.

General expenses
Communications
Utility and property expenses
Supplies and services
Professional services
Insurances and licenses
Travel and transport
Maintenance
Total cost of goods and services

Non Residential buildings

Residential buildings
Roads and bridges
Transport equipment-
Machinery and equipment
Furniture and fittings
Other fixed assets
Total value of property, plant and equipment
expensed

To public corporations
To private enterprises
To private individuals
Total subsidies for the year

Transfer to foreign Governments

Transfers to International Organizations
Transfers to other government units
To resident non-government units
Payments to third parties
Total transfers

Pensions
Employer Social benefits
Total social benefits

Property expenses other than interest

Miscellaneous other expenses- current
Miscellaneous other expenses- capital
Goods Purchased for resale
Total other operating expenses

Realized loss (gain)

Un/realized loss
Un/realized gain
Net foreign exchange (gains)/ losses

Provision at the beginning of the year- at 1 July

Additional provision for the year
Less provision approved for write off during the year

Less provision no longer required

Provision at the end of the year- at 30 June

Unspent Salary balances

Expenditure account balances
Total for the year.
30 June 2017
Shs
DOMESTIC
Revenue accounts
Expenditure accounts
Project accounts
Collection accounts
Cash in transit
Cash at hand- Imprest
Others
Total cash and bank balances

DOMESTIC
Advances
Outstanding letters of credit
Other accounts receivable
Total domestic receivables
FOREIGN
Advances
Other accounts receivable
Total foreign receivables
34
Total receivables
Less provisions against doubtful accounts
Net receivables
30 June 2017
Shs
Strategic stock-petroleum products
Other inventories( goods purchased for re- sale)
Total inventories
30 June 2017
Shs
At the beginning of the year 1 July
Additions/acquisitions made during the year
Disposals made during the year
Total cost of investment properties 30 June
30 June 2017
Shs
Securities other than shares (long-term)-domestic
Shares and other equity-domestic
Securities other than shares-foreign
Total investments
30 June 2017
Shs
Land
Cultivated Assets
Other Naturally occurring Assets
Total Non-Produced Assets
30th June 2017
Shs
DOMESTIC
Loans from commercial banks
Interest payable on bank loans/borrowings
Other / Overdraft
Total domestic borrowings
FOREIGN
Loans from multi laterals
Loans from foreign Governments
Loans from commercial banks
Interest payable on bank loans/borrowings
Other
Total foreign borrowings
Total borrowings

Payables
Trade Creditors
Sundry Creditors
Committed Creditors
Accountable advances
Withholding tax payable
Deposits received
Advances from other Government units
Clearing transfers from other govt units
Miscellaneous accounts payables
Total payables
Former employees in Public Service
Former employees of the Education Service
Gratuity Arrears
Total
Name Last Position held IPPS
no
1
2
3
Category Opening balance as at Purchase/ Additions Cost
1st July 2016
Cost Shs
Shs

1 e.g Drug (a), Visa

stickers, Passports

CODE DETAILS

114402 Other taxes on specific services

114404 Local services tax
1114505 Application tax
114506 Business license/ business registration
114508 Liquor license
166101 Produce tender
141601 2 % development
141602 Sale of government properties or asset
142101 Sale of non government properties
142201 Ground/land rent
142201 Rent and rates-produce assets
114508 Hall hire
114508 Parking fees/street parking
114508 Timber harvesting
114508 Grinding mill
114508 Charcoal burning
114508 Bicycle registration/license
114508 Boda boda fees
142203 Refuse collection charges
142205 Advertisement /bill board
142206 Animal and crop husbandry levies
142207 Registration fee e.g. birth. Death, marriage
,etc
142212 Agency fee
142213 Inspection fee
142214 Market tender
142216 Court filing fee
142217 Fee from appeal
142204 Wetland user permit
142219 Other fees and penalties
145001 Advance recovery
145003 Miscellaneous receipt/fine
Sub-Total
13 GOVERNMENT GRANTS
114403 Support to decentralize services
133201 LGMSDP
133202 NAADS
133203 CDD
133203 NUSAF
133204 ROADS FUNDS
14401 NGOs/CBOs
Sub-total
TOTAL
EXPENDITURE
Administration and management
211101 General staff salaries
211101 Contract staff (temporary, casual)
211103 Allowance
22101 Advertisement and public relations
221002 Workshop and seminars
221003 Staff training
221011 Books, periodical and news paper
221008 Computer supplies and it services
221009 Welfare and entertainment
221010 Special meals and drinks
221011 Printing stationeries, photocopying and
binding
221013 Small office equipments (society map and
flag)
221014 Subscription-ULGA
222001 Telecommunication
222002 Postage and curries
22744 Fuel. Oil and lubricant
227001 Travel inland
224001 Medical and vet services
225001 Consultancy long term
225002 Consultancy short term
224002 General supply of goods and services
227003 Carriage haulage, freight and transport hire
228001 Maintenance civil
228002 Maintenance vehicles
228003 Maintenance ICT and other
228004 Medical expense
273102 Incapacity, death benefits and funeral
expense
282103 Scholastic and third parties
282108 Other miscellaneous expense
Sub-Total
FINANCE AND PLANNING
2211103 Allowance
227101 Travel inland
221007 Books and periodicals
221014 Bank and related charges
263326 Sub-county co-funding LMSDP 10%
263329 Sub-county c0-funding 6%
Sub-total
PRODUCTION AND MARKETING
211101 General staff salaries
211103 Allowance
221011 Printing ,stationeries, photocopying and
binding
212 Social contribution (staff gratuity)
221402 General supply of goods and services
221307 Fuel lubricant ad oil
221106 Committee expenses
2212 Communication
2215 Professional services
225001 Consultancy short term
2216 Insurance
221803 Maintenance- motorcycle /bank charges
212101 10% NSSF
 Sub-Total
TECHNICAL SERVICES
263326 Street opening at kokil TC pacabol parish
263312 5% retooling
263312 5% investment services cost
263312 Monitoring
263326 CAR-fund (maintenance)
Sub-Total
HEALTH
211103 Allowance
211103 Staff training
221007 Books, periodical and news paper
Sub-total
Education and sports
Sports
MDD
Others
sub-total
Natural resources
211103 Allowance
252105 Disasters and emergency
312351 Tree planting at the head quarter
Sub-Total
COMMUNITY BASED SERVICES
133334 CCD-funds
221011 Printing , stationery, photocopying and
binding
132207 NUSAF II
221009 Youth day celebration
221009 Women day celebration
221002 Person with disability day
221002 HIV/AIDS
221009 Labour day celebration
227007 Fuel, lubricant and oil
Sub-Total
COUNCIL AND COMMITTEE
211103 Full council meeting
221333 Executive
282125 Sector committee GP and finance
211103 Deputy speaker
211103 Speaker
227001 LCIII chairman travelling allowance
221007 LCIII chairman monthly fuel facilitation
221009 Refreshment and meal
Sub-Total
TOTAL EXPENDITURE
ASSETS
133326 LGMSDP account
321101 General fund (LRR)
1333204 General fund (SDS)
133312 Community access road fund
133334 CDD-fund
RESERVES
Local Government
transfers or through recruitment

Actual
30 June 2017
Shs

7,469,400
13,5241,463

142,710,863

1200,000

126,055,171

8,190,358
135,445,529
7,265,334

7,265,334

Actual 30 June
2017 Shs
7,469,400
135,241,463

142,710,863

83,218,139
8,190,358

2,100,000
41,737,032

200,000

135,445,529
7,265,334

7,265,334
30 June 2017
Shs

7,469,400
135,241,463

142,710,863

1,200,000
126,055,171

135,445,529

7,265,334
7,265,334
Notes

16
22
 Actual
30th June 2017
Shs

0
500,000
2,820,400
0
0

4,149,000
0
0
0
0
0
0

0
0

7,469,400
ring the year Actual Amounts col
Shs
of identification Type of liability
previous years commit ments Shs
 Opening Balance as at 1 July
2016

(Shs)

year1
Bank

30 June 2017
Shs
 500,000

0
142,710,863
30 June 2017
Shs
0
0
0
30 June 2017
Shs
0

30 June 2017
Shs
1,200,000

1,395,000
2,595,000
30 June 2017
Shs
86,885,529
 38,966,000
9,594,000
135,445,529
30 June 2017
Shs

10,000,000

10,000,000

Actuals
30 June 2017
Shs

Actuals
30 June 2017
Shs

Actuals
30 June 2017
Shs

Actuals
30 June 2017
Shs

30 June 2017
Shs
 30 June 2017
Shs

30th June 2017

Shs

June 2017
s
June 2017
s

30 June 2017
Shs

June 2017
s

June 2017

30 June 2017
Shs
 30th June 2017
Shs

Cost
Number of employees transferred / retired/deceased
Notes 30 June
2017
Shs

16 7,265,334

17
18
19
20
7,265,334

21
22
23

7,265,334
 Note 30 June
2017
Shs

7,265,334

30 June 2017
Shs

7,469,400
135,241,463

142,710,863

1,200,000
126,055,171

135,445,529

7,265,334
7,265,334
Notes 30 June
2017
Shs

7,265,334

30th June
2017
Shs
16
22

Actual
30 June 2017
Shs

0 7,469,400
0 135,241,463

0
0

0 142,710,863

0 83,218,139
0 8190358
0
0
0
0 2100,000
0 33,334,032
0
0 200,000

0
0
8,403,000
0 135,445,529
7,265,334
Actual
30 June 2017
Shs
7,469,400
135,241,463

0
0

142,710,863

1,200,000

126,055,171

0
0

0
0
0
8190358
135,445,529
7,265,334
Actual
30th June 2016
Shs

36,033,417

0
0

36,033,417
Actual
30th June 2017
Shs

0
500,000
2,820,400
0
0

4,149,000
0
0
0
0
0
0

0
0

7,469,400
Actual Amounts collected during the year Amount remitted to the UCF during the year
Shs Shs
 Schedule 30 June
2017
Shs

of liability Any other comment/responsibility

Prior years commit ments paid during the year New outstandin g commitme nts incurred during the
Shs
Shs
Losses written-off in the YR
ended
30th June
2017 (Shs)
ng Balance as at 1 July Losses for the YR ended
30th June
2017

(Shs)

Disposals during the year

30 June 2016 cost

(Shs)

0
0
0
0
0
0
0
0

0
0
0

0
0
0
0
0

0
0
0
0

Currency

30 June 2016
Shs
 2

0
29,025,442
30 June 2016
Shs
0
0
0

30 June 2016
Shs
770,000
0

770,000
30 June 2016
Shs
61,557,210
0
0
0
 0
0
1,204,000
1,757,000
64,518,210
30 June 2016
Shs
0
0
16,117,223
0
0
0
0
16,117,223

Actuals
30 June 2016
Shs

Actuals
30 June 2016
Shs

Actuals
30 June 2016
Shs

Actuals
30 June 2016
Shs
30 june 2017 shs

30th June 2016

Shs
Pension no. Supplier no
(IFMS)

Usage/Disposal
Cost

Shs
 Number of Employees at the end of the year
30th June 2017

Actual
30 June 2016
Shs

3,908,300
32,112,808
0
0

36,021,108

970,000

35,063,417

0
0
0

36,033,417
(12,309)

0
0
0
(12,309)

Actual
30 June 2016
Shs
 3,908,300
32,112,808
0
0

36,021,108

6,851,500
2,169,744
0 5,023,500
0
0

21,409,573
0
579,100
0
0
36,033,417
(12,309)

0
(12,309)

30 June
2016
Shs

(12,309)

0 0
0 0
0 0
0 0
(12,309)

0 0
0 0
0 0
0 0
0 0

(12,309)
 30 June
2016
Shs
5,548,115
0

0 0
0 0
(12,309)

5,535,806
30 June 2016
Shs

3,908,300
32,112,808
0 0
0 0
0 0
0 0
0 0
36,021,108

970,000
35,063,417

0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
36,033,417

0 0
0 0
0 0
0 0
0 0

0 0
0 0
0 0
0 0
(12,309)
(12,309)
 30 June
2016
Shs
5,548,115
0

(12,309)

5,535,806
30th June
2016
Shs
5,535,806
0
5,535,806
Variance
30 June 2017
Shs

488,400
2,098,823

0
0

1,610,423

(123,545,457)
(7857,347)
0
0
0 300,000
2900000
87,873,243
0 100,000
962,800

0
0
1,833,000
43,850,583

Variance
30 June 2017
Shs
488,400
2098823

0
0

2587223

120,000

0
 Budget Variance
30th June 30th June
2016 2016
Shs Shs

1,500,000 1,500,000

1,210,000 1,610,400
0 0
5,000 5,000

0 0
0 0
0 0
0 0
0 0
0 0

0 0
0 0
0 0

uring the year Due to Consolidated Fund

Shs.
30 June
2016
Shs
g commitme nts incurred during the year Cumulative outstanding commitment s
30 June 2017

Shs
Cumulative
Losses written-off as at
30th June 2016
(Shs)
 Cumulative
Losses as at
30th June
2016

(Shs)

Cumulative at
30 June
2017
Cost

(Shs)

20,000,000
0
40,000,000
0
0
0
0
0

0
0
 40,000,000

0
100,000
0
2,000,000
0

1,700,000
0
0
103,800,000

Amount
Shs

June 2016
s
 30 June 2016
Shs
0
449,000

0
0

2385000 300,000
0
0
0
0
0
0

0
0
910,000

3,908,300

,025,442
June 2016
s

30 June 2016
Shs
0

0 0

0 0
June 2016
s
0,000
0
0
0,000
June 2016
s
,557,210
0
0
0
 0
0
204,000
757,000
,518,210
June 2016
s
0
0
,117,223
0
0
0
0
,117,223

uals
June 2016

tuals
June 2016
s

30 June 2016
Shs
june 2017 shs

th June 2016
s

30 June 2016
Shs

30th June 2016

Shs

30 June 2016
Shs
 30 June 2016
Shs

30 June 2016
Shs
-

30th June 2016

Shs

30th June 2016

Shs

30 June 2016
Shs
30th June 2016
Shs.

Amount

Obsolete
Cost

Shs

DEBIT (SHS)
770,00

533,500

703,000

480,000
4,000
2,727,000
41,568,223
ar

0
0

0
0
0
0

0
0
0
 0
0

0
0
0

0
0

0
0
0
0

0
0
0
0
0
0
0

0
0
0
0
0

0
0
0
0
0
0
0
0
0
0

0
0
0
0
0

0
0
0
0
 0

0
0

0
0

0
0
Fund Cumulative
Arrears of
Revenue at
30 June 2017
Shs
g commitment s
0

0
0

0
0
0
0
0
0

0
0
Closing balance
30 June
2017
Cost
Shs

CREDIT (SHS)

529,300

1,050,000

449,000

300,000
670,000

910,000
3,908,300

9,159,710
16,618,875

6,334,223

32,112,808
36,021,108
5,548,115

41,569,223