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Report 2010-2011 REPUBLIC OF KENYA REPORT OF THE AUDITOR-GENERAL ON THE APPROPRIATION ACCOUNTS, OTHER PUBLIC ACCOUNTS AND THE ACCOUNTS OF THE FUNDS OF THE REPUBLIC OF KENYA FOR THE YEAR 2010/2011 TABLE OF CONTENTS REPORT OF THE AUDITOR-GENERAL Vote Paragraph Page Introductory and General .................................................................. 1 - 21 ............... 1 – 10 7. Office of the Deputy Prime Minister and Ministry of Finance ... 22 – 299 .............. 11 - 62 1. Ministry of State for Provincial Administration and Internal Security ............................................................................ 300 – 360 ............. 63 – 73 2. State House ..................................................................................... 361 – 377 ............. 74 – 76 3. Office of the Prime Minister and Ministry of State for Public Service ................................................................................. 378 – 396 .............. 77 - 80 4. Ministry of Foreign Affairs ........................................................... 397 – 433 .............. 81 - 86 5. Office of the Vice President and Ministry of Home Affairs ....... 434 – 497 .............. 87 - 97 6. Ministry of State for Planning, National Development and Vision 2030 .............................................................................. 498 – 668 ............ 98 - 128 8. Ministry of State for Defence ........................................................ 669 – 683 .......... 129 - 131 9. Ministry of Regional Development Authorities ........................... 684 – 709 .......... 132 - 136 10. Ministry of Agriculture ................................................................. 710 – 765 .......... 137 - 146 11. Ministry of Medical Services ......................................................... 766 – 830 .......... 147 - 158 12. Office of the Deputy Prime Minister and Ministry of Local Government ..................................................... 831 – 878 .......... 159 - 166 13. Ministry of Roads ........................................................................... 879 – 935 .......... 167 - 176 14. Ministry of Transport .................................................................... 936 – 957 .......... 177 - 181 15. Ministry of Labour and Human Resource Development ......... 958 – 1003 .......... 182 - 189 16. Ministry of Trade ...................................................................... 1004 – 1035 .......... 190 - 195 17. Ministry of Justice, National Cohesion and Constitutional Affairs1036 – 1054 .. 196 - 199 18. Ministry of Gender, Children and Social Development ......... 1055 – 1098 .......... 200 - 207 19. Ministry of Livestock Development .......................................... 1099 – 1159 .......... 208 - 217 20. Ministry of Water and Irrigation ............................................. 1160 – 1196 .......... 218 - 224 21. Ministry of Environment and Mineral Resources ................. 1197 – 1223 .......... 225 - 229 22. Ministry of Co-operative Development and Marketing ........ 1224 – 1259 .......... 230 - 236 23. Cabinet Office ............................................................................. 1260 – 1280 .......... 237 - 240 TABLE OF CONTENTS (Contd.) 24. Ministry of East African Community ...................................... 1281 – 1293 .......... 241 - 243 25. State Law Office ......................................................................... 1294 – 1321 .......... 244 - 248 26. Judiciary ..................................................................................... 1322 – 1350 ........... 249- 253 27. Public Service Commission of Kenya ....................................... 1351 – 1352 ................... 254 29. National Assembly...................................................................... 1353 – 1363 .......... 255 - 256 30. Ministry of Energy ..................................................................... 1364 – 1420 .......... 257 - 267 31. Ministry of Education ................................................................ 1421 – 1458 .......... 268 - 274 32. Ministry of Information and Communications ....................... 1459 – 1476 .......... 275 - 278 33. Interim Independent Electoral Commission .......................... 1477 – 1499 .......... 279 - 283 35. Ministry of State for Special Programmes ............................... 1500 – 1546 .......... 284 - 292 36. Ministry of Lands ....................................................................... 1547 – 1582 .......... 293 - 298 40. Ministry of State for Immigration and Registration of Persons1583 – 1608 ....... 299 - 303 41. Office of the Vice President and Ministry of State for National Heritage and Culture ................................................. 1609 – 1641 .......... 304 - 310 42. Ministry of Youth Affairs and Sports ...................................... 1642 – 1698 .......... 311 - 320 43. Ministry of Higher Education, Science and Technology ........ 1699 – 1729 .......... 321 - 326 44. Ministry of Housing ................................................................... 1730 – 1762 .......... 327 - 332 45. National Security Intelligence Service ...................................... 1763 – 1768 ................... 333 46. Ministry of Tourism .................................................................. 1769 – 1784 .......... 334 - 336 48. Office of the Prime Minister...................................................... 1785 – 1796 .......... 337 - 338 49. Ministry of Public Health and Sanitation ................................ 1797 – 1849 .......... 339 - 347 55. Ministry of Forestry and Wildlife ............................................. 1850 – 1867 .......... 348 - 351 56. Ministry of Fisheries Development ........................................... 1868 – 1874 .......... 352 - 353 57. Ministry of Nairobi Metropolitan Development ..................... 1875 – 1898 .......... 354 - 358 58. Ministry of Development of Northern Kenya and Other Arid Lands ....................................................................... 1899 – 1931 .......... 359 - 364 59. Ministry of Public Works .......................................................... 1932 – 2042 .......... 365 - 383 60. Ministry of Industrialization ..................................................... 2043 – 2065 .......... 384 - 388 Certificate of the Auditor-General ......................................................................... 389 – 392 Appendix A .................................................................................................................. 393-394 Appendix B .................................................................................................................. 395-398 REPORT OF THE AUDITOR-GENERAL ON THE APPROPRIATION ACCOUNTS, OTHER PUBLIC ACCOUNTS AND THE ACCOUNTS OF THE FUNDS OF THE REPUBLIC OF KENYA FOR THE YEAR ENDED 30 JUNE 2011 INTRODUCTORY AND GENERAL LEGAL MANDATE This Report covers the financial year 2010/2011 and is issued in accordance with the requirements of Article 229 (4) of the Constitution of Kenya. EXCHEQUER ISSUES All issues from the Exchequer were authorized by me pursuant to the requirements of the Sixth Schedule, Part 6, Clause 31(6) of the Constitution of Kenya. GOVERNMENT FINANCIAL POSITION AS AT 30 JUNE 2011 1. The overall Government financial position as at 30 June 2011 recorded an overall net surplus of Kshs.37,290,421,688.31 compared to a surplus of Kshs.25,920,539,658.81 posted in the previous year. The surplus of Kshs.37,290,421,688.31 was arrived at as shown below:- (i) Exchequer Account Recurrent and Development Votes 2010/2011 2009/2010 Kshs Kshs Total Receipts 828,355,598,036.35 735,298,117,988.70 Total Issues 830,960,838,365.80 733,976,639,355.00 Surplus/(Deficit) for the year (2,605,240,329.45) 1,321,478,633.70 Exchequer Balance brought forward 2,673,967,668.20 1,352,489,034.50 Exchequer Balance as at 30 June 2011 68,727,338.75 2,673,967,668.20 (ii) Balances in the Bank Central Bank of Kenya 37,221,694,349.56 23,246,571,990.61 Total 37,290,421,688.31 25,920,539,658.81 2. The total issues from the Consolidated Fund for both Recurrent and Development Services during the year 2010/2011 amounted to Kshs.830,960,838,365.80 against total receipts of Kshs.828,355,598,036.35, resulting in a deficit of Kshs.2,605,240,329.45 as at 30 June 2011. However, when added to the Exchequer balance of Kshs.2,673,967,668.20 brought forward from 2009/2010 and a bank balance of Kshs.37,221,694,349.56, the result is a net overall Government cash position of Kshs.37,290,421,688.31 as at 30 June 2011. This position represents an increase of Kshs.11,369,882,029.50 or approximately 44% of the previous year’s balance of Kshs.25,920,539,658.81. OUT-TURN OF EXPENDITURE FOR 2010/2011 3. The year 2010/2011 ended with a net under-expenditure of Kshs.26,204,392,707.16 compared to a net under-expenditure of Kshs.54,584,282,574.90 recorded in 2009/2010. The under-expenditure of Kshs.26,204,392,707.16 was arrived at as follows:- RECURRENT Gross AIA Net Under(Over) Kshs. Kshs. Kshs. Kshs. Estimated 508,072,195,541.00 70,675,014,345.00 437,397,181,196.00 Actual 469,016,289,064.79 44,426,281,978.20 424,590,007,086.59 Under(Over) 39,055,906,476.21 26,248,732,366.80 12,807,174,109.41 12,807,174,109.41 DEVELOPMENT Estimated 303,793,128,150.00 95,169,650,956.00 208,623,477,194.00 Actual 214,754,272,850.75 49,640,876,542.80 165,113,396,307.95 Under (Over) 89,038,855,299.25 45,528,774,413.20 43,510,080,886.05 43,510,080,886.05 CONSOLIDATED
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