Finance and planning

Finance Department is made of 5 sectors namely; Administration, Revenue, Expenditure, Budget and Accounting

The sector mandates

  1. Advising Council on all financial matters.
  2. Ensure compliance with laws, regulations, accounting manual and all instructions issued out.
  3. In conjunction with the Planning Unit, prepare and present before Council, Work plans and Estimates.
  4. Supervise collection of revenue due to Council, expenditure and other disbursements.
  5. Account for all revenue and expenditure of the Council.
  6. Prepare financial statements for presentation to the Auditor General.

Sector Objectives

  1. To ensure that there is prudent financial management in the District.
  2. To ensure that all revenues due to the Council are collected and appropriated accordingly.
  3. To ensure that Work plans are implemented as per the Council approval.
  4. To ensure that the best opinion is expressed by the Auditor General about our financial statements.
  5. Equitable allocation of financial resources.

Table 2.3: The sector staffing levels by June 2015

Post Approved Available
Chief Finance Officer 1 1
Senior Finance Officer 1 1
Senior Accountant 1 0
Accountant 1 0
Senior Accounts Assistant 2 2
Accountants Assistants 03 03
Stenographer Secretary 01 01
Office Attendant 01 0
Driver 01 0

Source: Principal Human Resource’s Office Bukomansimbi 2015

 

Challenges

  • Poor performance of Local Revenue Collection because of few revenue sources.
  • Logistical challenges namely office equipments, small office space and lack of store space which has affected service delivery.
  • Late release of funds affects timely implementation of capital projects.
  • Changes in Government Programmes, say we are now leaving the Output Based Budgeting going to Programme Based Budgeting.
  • Delay to adjust the Local Governments (Financial and Accounting) Manual to suit the budget classification in the OBT. This action requires preparation of two reports, one in the OBT format and the other in the format recommended in Local Governments (Financial and Accounting) Manual.
  • Very soon we will be connected to the Integrated Financial Management System (IFMS) where at least three rooms will be provided for the system yet availability of office space is still a big challenge.

Implications to the service delivery

Implications

  • Poor performance in local revenue leads to constraining other grants from other sources which limits the activities which would be implemented.
  • -Inadequate staffing especially at the senior, principal and heads of Departmental levels will affect the quality of services delivered because all the necessary skills needed to implement certain activities and projects are missed.
  • High rates of absecondment cases especially in schools and health centres will lead to poor service delivery in schools leading to low grades and reduced enrollment. In health units, loss of lives and reduced demand for services by the community.
  • Changes in Government Programmes, say we are now leaving the Output Based Budgeting going to Programme Based Budgeting. If OBT isn’t followed there will be misreporting of outputs which will lead to poor budget performance.
  • Delay to adjust the Local Governments (Financial and Accounting) Manual to suit the budget classification in the OBT. This action requires preparation of two reports, one in the OBT format and the other in the format recommended in Local Governments (Financial and Accounting) Manual. Government programmes and timelines will be affected and release of funds on time will be affected.

 

Planning Unit

The district planning unit is established by section 37 of the LGA, Cap 243.

The unit is composed of four sub-units; Planning Office, Statistics, Population and Monitoring and Evaluation.

Mandates of the Unit

  • Planning office is responsible for facilitating the development of comprehensive and integrated District Development plan, monitoring and evaluation of its implementation.
  • Statistics office: fosters local development through planning management, data collection, analysis, monitoring and evaluation of district programmes and projects.
  • Population office: concerned about the population issues and ensures that they are integrated in the development plan.

 Demographic and Socio-economic Statistics

Statistics are an integral part of the enabling infrastructure for District/National development. They are important for public policy and programme formulation, implementation, monitoring and evaluation. They are critical to District development planning and implementation of sectoral projects and research activities. This section presents statistics on demographic characteristics of the population including population size, growth, distribution and socio-economic indicators which affect the population.

Socio-Economic indicators

  • Total population (2014 Census)
151,413 persons
  • Female population (2014 Census
76,304 persons
  • Male population (2014 Census)
75,109 persons
  • Total Households
34,390 households
  • Population growth rate
0.7%
  • Average household size
4.4 persons
  • Infant mortality rate
88 per 1,000 live births
  • Maternal Mortality
435 per 100,000 live births
  • Total Fertility Rate
5.7%

 

Currently the department has got 2 staff members; that is the District Planner and Statistician.

Other staffs expected to be in department include: Population Officer and Office Typist.

Internal Audit Unit

The mandates of the Unit

  • Internal Auditing is an independent objective assurance and consulting activity designed to add value and to improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
  • Key elements of Internal Auditing
  • (a) Independence
  • (i) The Internal Auditor should at all times have direct access to all Departmental Heads, the Accounting Officer and Council. It is an attitude of mind characterized by integrity and honesty
  • The objective of internal auditing is to assist members of the organization in the effective discharge of their responsibilities.
  • To this end, internal auditing furnishes them with analysis, appraisals, recommendations and information concerning the activities reviewed.
  • The audit objective includes promoting effective control at reasonable cost.

Staffing levels in the unit

Out of the District Approved Staff Structure of four in the Internal Audit Unit, currently the Unit has one staff.

Conducting internal audit with the due professional care which calls for application of care and skill expected of a reasonably prudent and competent Internal Auditor. Due professional care is exercised when internal audits are performed in accordance with the Standards of the Professional Practice of Internal Auditing

There is a budget provision to support continuous Professional Development in order to learn activities that develop and maintain capabilities to perform competently.