REPORT OF THE ACCOUNTANT–GENERAL FINANCIAL STA2011TEMENTS
1. Nigeria 2 2. Kwara State, Nigeria 3 - 4 Contents 3. Executive Governor, Kwara State 5 4. Deputy Governor, Kwara State 6 5. Honourable Commissioner 7 6. Accountant General / Permanent Secretary 8 7. Permanent Secretary, Finance 9 8. The Treasury Team 10 9. Statement of Accounting Policies 11 - 14 10. Responsibility for Financial Statement 15 11. Auditor General’s Certificate 16 12. Images 17 - 21 13. Financial Summary 2002 -2011 22 14. Statements 23 - 26 15. Notes to the accounts 27 - 77 16. Charts:- 78 - 83
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 01 ABOUT NIGERIA
Nigeria, officially the Federal Republic of Nigeria, is migrants who spread across most Central and a federal constitutional republic comprising thirty Southern Africa in waves between the 1st Millennium six states and the Federal Capital Territory. The BC and the second Millennium. country is located in West Africa and shares land borders with the Republic of Benin in the West, Chad The name was taken from the Niger River running and Cameroun in the East and Niger in the North. Its through the country. This name was coined by Flora coast in the South lies on the Gulf of Guinea on the Shaw, the wife of Baron Lugard, a British Colonial Atlantic Ocean. The three largest and most Administrator, in the late 19th century. influential ethnic groups in Nigeria are the Hausas, Igbos and Yorubas. In terms of religion, Nigeria is Nigeria is the most populous country in Africa, the roughly split half and half between Muslims and most populous black nation and the seventh most Christians with a very small minority who practice populous in the World. it is listed among the “Next Traditional religion. Eleven” economies and is a member of the Commonwealth of Nations. The economy of Nigeria The people of Nigeria have an extensive history. is one of the fastest growing in the World with the Archaeological evidence shows that human International Monetary Fund (IMF) projecting a habitation of the area dates back to at least 9000 BC. growth rate of 9% in 2008 and 8.3% in 2009. The IMF The area around the Benue and Cross River is further projects an 8% growth in the Nigerian thought to be the original homeland of the Bantu economy by 2011.
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 02 Welcome to STATE OF HARMONY A R STA A T W E K
MISSION To be the foremost State of the Federation in the formulation and execution of best Government policies; exhibiting the best social, political and economic terrain towards the common good of all.
VISION Some ‘Arewa’ of Offa town. Upholding of the rule of law Courtesy: NATIONAL MIRROR Absolute Transparency Wealth Creation Qualitative living
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 03 Capital: Ilorin STATE OF Area: 36,825 km Population: 2,591,555 (2005 est.) Major Languages: Nupe, Yoruba, Batunu, Hausa & Boko Baro harmony Governor: Abdulfatah Ahmed ISO 3166-2: NG-KW Date Created: 27th May 1967 KWARA Population Rank: Ranked 31st Location Education Kwara State was created on 27th May 1967 when the Federal Military Education received priority in the state. There are many primary and Government of General Yakubu Gowon broke the four regions that secondary schools. Higher institutions in the state include the federally then constituted the Federation of Nigeria into 12 states. At its creation, owned University of Ilorin, Ilorin, Federal Polytechnic, Offa, Federal the state was made up of the former Ilorin and Kabba provinces of the Training Centre, Ilorin, State College of Education, Ilorin and Oro, Kwara then Northern Region and was initially named the West Central State State Polytechnic, Ilorin and the Schools of Nursing and Midwifery, but later changed to Kwara, a local name for the River Niger. The capital Ilorin of the State is Ilorin, which lies 306km northeast of Lagos and 500km southwest of Abuja. Tourism * Owu Water Falls Kwara State shares common boundaries with Niger States to the North, * Owa Kajola Natural Oyo, Osun, Ekiti States to the South, and Kogi State to the East. It * Wreckage of Mungo Park Boat, Monuments Jebba maintains an international boundary with the Republic of Benin to the * Owe Kajita Falls Physical West. Because of its location between the Northern and Southern parts * Esie Museum of Nigeria, Kwara State is referred to as the gateway * Odo Owa Black Soap * Tomb of Past Emirs History * Ilorin Monument The territorial unit now known as Kwara State emerged as one of the * Ubo Aiyegunle Lakes Physical twelve States created on May 27, 1967. It first assumed the name West Central State before it was later changed to Kwara which is the local People name for the Niger river. The main ethnic groups are Yoruba, Hausa, Fulani and Nupe. However each of the Local Government Areas is endowed with a set of languages Agriculture including Hausa, Fulani, Nupe, Yoruba, Bokobaru, Kambari, Ekiti and Agriculture is the main stay of the economy and the principal cash crops Kakanda. are: cotton, cocoa, coffee, kolanut, tobacco, benseed and palm produce Local Government Areas Asa, Baruten, Edu, Ekiti, Ifelodun, Ilorin East, Ilorin West, Irepodun, Isin, Mineral Resources Kaiama, Moro, Offa, Oke-Ero, Oyun, Pategi. mineral resources abound in the state. Among these are limestone, marble, feldspar, clay, kaolin, quartz and granite rocks
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 04 HIS EXCELLENCY ABDULFATAH AHMED EXECUTIVE GOVERNOR KWARA STATE
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 05 HIS EXCELLENCY ELDER PETER KISRA DEPUTY GOVERNOR KWARA STATE
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 06 ENGR. ADEMOLA BANU COMMISSIONER FOR FINANCE KWARA STATE
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 07 ALHAJI T. A. ABDULKAREEM ACCOUNTANT GENERAL KWARA STATE
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 08 ALHAJI Y. A. DARE PERMANENT SECRETARY KWARA STATE MINISTRY OF FINANCE
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 09 ALH. S. O. ISHOLA DEPUTY ACCOUNTANT GENERAL/ DIRECTOR TREASURY
MRS. Y. E. OLANREWAJU INSPECTORATE & TRAINING MR. S. G. ADEWUMI MAIN ACCOUNTS
ALH. T. A. ABDULKAREEM ACCOUNTANT GENERAL/ PERMANENT SECRETARY
ALH. F. A. TIAMIYU MR. S. O. OGUNWOLE PROJECT FINANCIAL DATA PROCESSING MANAGEMENT UNIT
ALH. BABA BELLO EXPENDITURE CONTROLLER ALH. ALHASSAN PUTA STAFF OFFICER
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 10 1. INTRODUCTION: It is my honour and privilege to present in accordance with the Financial Regulations and the provisions of the Finance (Control and Management) Act now cap F. 26 LFN 2004 the report on the accounts of the Government of Kwara State of Nigeria with the Financial FINANCIAL Statements for the financial year ended 31st December, 2011 together with the notes STATEMENTS thereon. FOR THE YEAR ENDED ST 2. STATEMENT OF ACCOUNTING POLICIES 31 DECEMBER, 2011. Below are the summary of the most significant Accounting policies adopted in the preparation of Year 2011 Kwara State Government Accounts and Financial Statements.
(I) Basis of Accounting The accounts and financial statements are prepared in accordance with modified cash basis of accounting by recognizing transactions only when cash is paid or received. It also follows all other Generally Accepted Accounting Principles.
(ii) Investments Shares and other Government investment held under the Ministry of Finance Incorporated (MOFI) are stated at historical cost and are under the supervision of the Honourable Commissioner for Finance, Kwara State.
(iii) Capital Cost These are recognizable in the year of occurrence only.
(iv) Assets and Liabilities Assets are stated at their net values, while liabilities are recognized in full.
(v) Foreign Currencies They are translated to naira at the exchange rate ruling at 31st December, 2011.
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 11 3. THE 2011 BUDGET The total budget The year 2011 budget is indeed a transition budget as it is the year of election. The budget was anchored on the desire of Government to consolidate the major size was achievements of the administration in the previous years and ensure that the progress N69,623,103,605.00 made is sustained in the year to come.
as against The total budget size was N69,623,103,605.00 as against N66,957,649,674.00 for N66,957,649,674.00 2010 having an increase of N2,665,453,931.00 (3%). The amount was made up of for 2010 having an N33,816,296,350.00 for Recurrent Expenditure while N35,806,807,255.00 was budgeted for Capital Expenditure representing 48% and 52% for Recurrent and Capital expenditures increase of respectively.
N2,665,453,931.00 The above expenditure was to be financed from the following sources. (3%). The amount was 1. Internally Generated Revenue N 9,477,139,576.00 made up of 2. Statutory allocation from Federation Account N 27,500,000,000.00 N33,816,296,350.00 3. Value added tax N 5,600,000.000.00 for Recurrent 4. Loans Grant and Other Capital Receipts N 27,045,964,029.00 Expenditure while N 9,623,103,605.00
N35,806,807,255.00 The above budget was later revised in order to reflect the economic reality of the year.
was budgeted for S/N REVENUE AND EXPENDITURE ITEM ORIGINAL BUDGET 2011 N REVISED BUDGET 2011 N Capital Expenditure 1. Internally Generated Revenue 9,477,139,576.00 13,579,404,786.00 2. Statutory Allocation from FAAC 27,500,000,000.00 35,000,000,000.00 representing 48% and 3. Value Added Tax 5,600,000,000.00 6,000,000,000.00 4. Loans Grants Other 52% for Recurrent and Capital Receipt and Transfer 27,045,964,029.00 12,377,528,212.00 Capital expenditures TOTAL 69,623,103,605.00 66,894,508,138.00 1. Recurrent Expenditure 33,816,296,350.00 43,517,384,712.00 respectively. 2. Capital Expenditure 35,806,807,255.00 23,377,123,426.00 TOTAL 69,623,103,605.00 66,894,508,138.00
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 12 YEAR 2011 BUDGET PERFORMANCE (i) Capital Receipt A total sum of Twenty The Actual Capital Receipt was Twenty Billion, Seven Hundred and Fifty Nine Million, Two Hundred and Forty Five Thousand, Two Hundred and Fifty Six Naira Three Billion Three Thirty Nine Kobo (N20,756,245,256.39) only, which translates to 88% performance Hundred and Thirty when compared with a budget of Twenty Three Billion, Three Hundred and Seventy Seven Million, One Hundred and Twenty Three Thousand, Four Hundred Three Million Two and Twenty Six Naira (N23,377,123,426.00) only. The negative variance of Two Hundred and Seventy Billion Six Hundred and Twenty Million, Eight Hundred and Seventy Eight Nine Thousand Eight Thousand, One Hundred and Sixty Nine Naira Sixty One Kobo (N2,620,878,169.61) only arose mostly because the budget of Five billion (N5,000,000,000.00) loan Hundred and bond was not accessed. Seventeen Naira (ii) Capital Expenditure Seventy Eight Kobo A total sum of Twenty Three Billion Three Hundred and Thirty Three Million Two (N23,333,279,817.78) Hundred and Seventy Nine Thousand Eight Hundred and Seventeen Naira Seventy only was expended in Eight Kobo (N23,333,279,817.78) only was expended in executing capital projects in the year which represents 91% performance. The negative variance arose executing capital because there was paucity of fund. projects in the year (iii) Recurrent Receipt. which represents 91% A total sum of Forty Eight Billion Five Hundred and Seventy Nine Million Four performance. The Hundred and Four Thousand, Seven Hundred and Eighty Six Naira negative variance arose (N48,579,404,786.00) only was budgeted while a sum of Forty Seven Billion Six Hundred and Sixty Million Eight Hundred and Seventy Eight Thousand One because there was Hundred and Eighty Two Naira, Sixty One Kobo (N47,660,878,182.61) only was paucity of fund. actually received given a 98% performance and a negative variance of Nine Hundred and Eighteen Million, Five Hundred and Twenty Six Thousand, Six Hundred and Three Naira Thirty Nine Kobo (N918,526,603.39) only.
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 13 (iv) Recurrent Expenditure As for the Recurrent Expenditure, a sum of Forty Three Billion Five Hundred and Seventeen Million Three Hundred and Eighty Four Thousand, Seven Hundred and Twelve Naira (N43,517,384,712.00) only was budgeted only while Forty One Billion Three Hundred and Eighty One Million, Eight Hundred and Eight Thousand and Fifty Nine Naira Forty Seven Kobo (N41,381,808,059.47) only was expended and Two I am of the Billion, One Hundred and Thirty Five Million, Five Hundred and Seventy Six opinion that the Thousand, Six Hundred and Fifty Two Naira Fifty Three Kobo (N2,135,576,652.53) only transferred to the Capital Development fund. Government has performed very well 4. CONCLUSION From the analysis above, I am of the opinion that the Government has performed very in the year under well in the year under review; however, there is always room for improvement. I will use review; however, this unique opportunity to commend the staff of the Accountant – General's Office and all other officers who have contributed in one way or the other to the successful preparation there is always room and publication of this year's Financial Statements. for improvement.
ALHAJI T. A. ABDULKAREEM ACCOUNTANT GENERAL KWARA STATE
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 14 These Financial statements have been prepared in accordance with the provisions of the Finance (Control and management) Act cap 144 LFN. The Financial Statements comply with the generally accepted accounting RESPONSIBILITY FOR practice. FINANCIAL To fulfill accounting reporting responsibilities, the Accountant General is responsible for establishing and maintaining an adequate system of STATEMENTS internal controls designed to provide reasonable assurance that the transactions recorded are within statutory authority and properly record the use of all public financial resources by the Government. Responsibility for the integrity and objectives of the Financial Statements reflect the financial position of Government as at 31st December, 2011 and its We accept operations for the year ended on that date. responsibility for the integrity of Alhaji T . A. Abdulkareem Bsc, FCA these Financial Accountant General Statements, the Kwara State information they We accept responsibility for the integrity of these Financial Statements, the information they contain and their compliance with the Finance contain and their (Control and Management) Act 1958 as amended. compliance with In our opinion, these Financial Statements fairly reflect the financial the Finance position of the Kwara State Government of Nigeria as at 31st December, (Control and 2011 and its operations for the year ended on that date. Management) Act 1958 as amended.
Accountant General Commissioner for Finance Kwara State Kwara State
Date: 13th March, 2012 Date: 13th March, 2012
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 15 On the Account of Kwara State Government of Nigeria for the Year ended 31st December, 2011.
I have audited the Financial Statements and the supporting notes of the Government of Kwara State of Nigeria for the year ended AUDITOR GENERAL’S 31st December, 2011 in accordance with the provisions of section CERTIFICATE 125 (2) of the 1999 Constitution of the Federal Republic of Nigeria and the Financial (Control and Management) Act 1958 as amended.
These laws place a responsibility on the Accountant General of In my opinion, the the State to prepare and ensure that the Financial Statements Financial fairly reflect the financial performance and position of the State Government and require that I plan and perform the audit to Statements obtain reasonable assurance that the Financial Statements are prepared are in free from material misstatements. agreement with the I have obtained all the information, which I considered necessary books of accounts for the purpose of my audit and had examined the Financial and reflect true and Statements as required by Chapter 11 section 11 of the Audit Act 1956 as amended and in accordance with Generally Accepted fair summaries of Auditing Standards. accounts of In my opinion, the Financial Statements prepared are in Government for the agreement with the books of accounts and reflect true and fair year ended 31st summaries of accounts of Government for the year ended 31st December, 2011. December, 2011.
ADEYEYE O. SAMUEL Kwara State Auditor General Date: 17th May, 2012
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 16 Construction of bridge along Sango - Akerebiaja Road
Education
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 17 Road under Construction
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 18 Bridge Construction
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 19 Bridge Construction
Shopping Mall, Fate Road
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 20 Fate - Basin Roundabout
NLC House
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 21 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 22
10 YEARS FINANCIAL SUMMARY, 2002 - 2011
S/NO DESCRIPTION 2002 2003 2004 2005 2006
A REVENUE 1 Statutory Allocation 8,203,652,951.91 9,860,742,215.77 14,085,139,579.81 15,331,952,711.54 17,101,951,597.33 2 Internally Generated Revenue 1,831,192,406.87 1,640,727,683.11 2,008,864,319.44 2,734,235,035.43 3,201,820,908.71 3 Value Added Tax 1,074,034,294.33 1,307,457,772.01 1,574,542,958.75 1,789,052,991.70 2,234,566,065.75 4 Grants & Reimbursement 1,780,194,843.49 503,212,565.47 490,603,742.52 2,519,411,405.25 5,122,145,442.26 5 External & Internal Loans 1,803,820,000.00 606,958,908.90 1,030,143,053.02 4,401,263,901.00 1,614,931,617.77 6 Other Incomes 77,239,227.70 82,188,386.73 49,467,389.78 220,912,227.10 239,832,139.86 Total Revenue 14,770,133,724.30 14,001,287,531.99 19,238,761,043.32 26,996,828,272.02 29,515,247,771.68 B EXPENDITURE 1 Personnel Costs 3,408,336,837.60 3,587,562,851.57 5,052,963,346.73 4,499,827,646.74 3,483,962,132.68 2 Recurrent Costs 2,083,134,975.08 4,212,842,342.13 6,361,655,799.16 6,169,204,533.06 7,701,607,010.69 3 Consolidated Revenue Fund Charges 1,202,024,260.12 713,091,871.64 875,852,910.61 1,088,408,746.33 2,076,185,162.56 4 Parastatals Retained Earnings 516,438,254.69 81,985,772.32 721,236,728.19 902,368,542.27 1,242,857,738.58 5 Loan Repayments 3,151,463,787.59 3,177,677,036.86 2,295,876,145.46 4,118,640,250.38 5,164,565,799.10 6 Capital Expenditure 2,045,158,996.63 1,986,131,016.69 4,256,252,429.46 7,914,744,267.18 9,055,467,608.22 7 Purchase of Financial Instruments - 341,194,760.60 445,499,999.99 1,499,998,500.00 8 Loans Granted - 10,000,000.00 10,000,000.00 445,850,672.52 286,540,407.80 Total Expenditure 12,406,557,111.71 13,759,290,891.21 19,915,032,120.21 25,584,544,658.47 30,511,184,359.63 C CASH BALANCE 1 Net Cash Balance 2,363,576,612.59 241,996,640.78 (676,271,076.89) 1,412,283,613.55 (995,936,587.95) 2 Opening Balance (60,010,542.00) 2,303,566,070.59 2,545,562,711.37 1,869,291,634.48 3,281,575,248.03 3 Government Funds in Ministries, Depts & Agencies - - - - - 4 Closing Balance 2,303,566,070.59 2,545,562,711.37 1,869,291,634.48 3,281,575,248.03 2,285,638,660.08
S/NO DESCRIPTION 2007 2008 2009 2010 2011
A REVENUE 1 Statutory Allocation 18,519,850,051.64 26,015,486,432.35 22,067,926,857.35 25,689,196,277.99 33,784,739,430.70 2 Internally Generated Revenue 3,659,567,222.76 16,557,137,278.83 6,204,249,755.71 7,295,348,963.22 8,816,657,953.50 3 Value Added Tax 2,831,022,550.60 3,897,462,576.48 4,490,076,130.41 5,379,608,906.62 6,147,890,061.33 4 Grants & Reimbursement 4,736,621,308.62 9,541,625,375.20 9,042,671,865.29 4,899,832,860.91 7,051,965,047.99 5 External & Internal Loans 9,925,329,438.00 2,002,639,878.64 17,903,688,557.01 1,623,521,174.95 8,162,542,808.92 6 Other Incomes 232,583,786.09 579,366,415.14 - - 2,865,934,114.47 Total Revenue 39,904,974,357.71 58,593,717,956.64 59,708,613,165.77 44,887,508,183.69 66,829,729,416.91 B EXPENDITURE 1 Personnel Costs 4,728,007,499.71 4,797,385,737.08 5,557,651,198.78 6,145,650,537.52 8,509,015,234.15 2 Recurrent Costs 8,125,000,668.15 10,168,151,462.39 9,968,988,972.66 12,382,910,608.06 17,872,826,837.60 3 Consolidated Revenue Fund Charges 4,089,689,365.16 5,617,926,372.38 3,969,312,145.79 4,598,857,478.16 7,734,162,622.27 4 Parastatals Retained Earnings 1,029,856,734.02 1,626,046,849.28 1,958,850,669.14 3,077,652,732.08 3,106,547,099.99 5 Loan Repayments 1,490,449,931.62 11,800,567,518.73 2,872,895,913.95 5,138,851,491.05 8,302,749,736.07 6 Capital Expenditure 12,779,736,679.72 19,890,139,850.81 29,597,761,556.54 25,939,122,967.51 21,153,136,926.57 7 Purchase of Financial Instruments 7,226,651,967.30 25,000,000.00 - 8 Loans Granted 1,292,300,000.00 - - - - Total Expenditure 40,761,692,845.68 53,900,217,790.67 53,950,460,456.86 57,283,045,814.38 66,678,438,456.65 C CASH BALANCE 1 Net Cash Balance (856,718,487.97) 4,693,500,165.97 5,758,152,708.91 (12,395,537,630.69) 151,290,960.26 2 Opening Balance 2,758,945,997.08 1,902,227,509.11 7,748,424,421.84 14,313,875,431.41 1,918,337,800.72 3 Government Funds in Ministries, Depts & Agencies - 1,152,696,746.76 807,298,300.66 - - 4 Closing Balance 1,902,227,509.11 7,748,424,421.84 14,313,875,431.41 1,918,337,800.72 2,069,628,760.98 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 23
STATEMENT NO. 1 CASH FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER, 2011.
NOTES 31ST DECEMBER, 2011 31ST DECEMBER, 2010
RECEIPT Statutory Allocation from FAAC 1 33,784,739,430.70 25,689,196,277.99 Internally Generated Revenue 2 8,816,657,953.50 7,295,348,963.22 Value Added Tax 3 6,147,890,061.33 5,379,608,906.62 Grants and Reimbursement 4 4,858,418,364.05 4,899,832,860.91 Excess Crude 1a 2,193,546,683.94 Internal loans 5a 7,291,037,500.00 - External Loans 5a 871,505,308.92 1,623,521,174.95 Paris Club Refund 1a 2,865,934,114.47 - TOTAL RECEIPTS 66,829,729,416.91 44,887,508,183.69
LESS: PAYMENTS Personnel cost 6 8,509,015,234.15 6,145,650,537.52 Overhead Costs: Education Services 7 202,843,750.40 623,094,250.06 Transport Services 7 22,670,123.02 43,882,290.33 Health Services 7 161,698,495.93 93,295,523.44 Mining & Petro -Chemical Services 7 16,341,000.00 11,544,007.91 Agricultural Services 7 57,844,873.92 57,179,737.48 Others of General Nature 7 17,411,428,594.33 11,553,914,798.84 Consolidated Fund Charges (others) 8 10,840,709,722.26 7,676,510,210.24 TOTAL PAYMENTS 37,222,551,794.01 26,205,071,355.82 NET CASH FLOW FROM OPERATING ACTIVITIES 29,607,177,622.90 18,682,436,827.87
CASH FLOW FROM INVESTMENT ACTIVITIES Purchase /Construction of Assets 9 (21,153,136,926.57) (25,939,122,967.51) NET CASH FLOW FROM INVESTING ACTIVITIES 9 (21,153,136,926.57) (25,939,122,967.51)
CASH FLOW FROM FINANCING ACTIVITIES Loan Repayments (Public Debt Charges) 8 (177,625,821.01) (334,351,491.05) Loan Repayments (Internal Debt Servicing) 8 (8,125,123,915.06) (4,804,500,000.00) NET CASH FLOW FROM FINANCING ACTIVITIES (8,302,749,736.07) (5,138,851,491.05) Net Cash Flow From all activities 151,290,960.26 (12,395,537,630.69) Cash & its Equivalent 1-01-2011 1,918,337,800.72 14,313,875,431.41 Cash & its Equivalent 31-12-2011 10 2,069,628,760.98 1,918,337,800.72 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 24
STATEMENT NO. 2 STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST DECEMBER, 2011.
NOTES 31ST DECEMBER, 2011 31ST DECEMBER, 2010
ASSETS: Cash/Bank Balance 10 2,069,628,760.98 1,918,337,800.72 INVESTMENTS Ministry of Finance Incorporated 11 1,006,249,384.12 186,392,275.33 Other Assets (Subsidiary Accounts) 5b 657,775,539.64 674,591,056.23 Utilization of Foreign Loans 5c 2,886,737,730.82 2,192,858,242.91 Utilization of Internal Loans 5c 4,429,702,962.13 - TOTAL ASSESTS 11,050,094,377.69 5,972,179,375.19
LIABILITIES Capital Development Fund stmt 4 (577,034,561.39) (531,367,113.85) Foreign Loans (Balance) 5a 7,197,425,976.95 6,503,546,489.04 Internal Loans (Balance) 5a 4,429,702,962.13 - TOTAL LIABILITIES 11,050,094,377.69 5,972,179,375.19 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 25
STATEMENT NO. 3 STATEMENT OF CONSOLIDATED REVENUE FUND FOR THE YEAR ENDED 31ST DECEMBER, 2011.
ACTUAL REVENUE INCOME NOTES ACTUAL BUDGETED VARIANCE 2010 JAN -DECEMBER 2011 2011 2011 N N N N
25,689,196,277.99 Statutory Allocation 1 33,784,739,430.70 35,000,000,000.00 (1,215,260,569.30) 3,398,003,289.36 Taxes (Direct & Indirect) 13 4,077,941,854.12 4,372,782,930.00 (294,841,075.88) 614,612,956.63 Fines & Fees 14 392,955,019.20 496,536,205.00 (103,581,185.80) 75,415,020.00 Licenses 15 78,056,930.00 81,599,000.00 (3,542,070.00) 464,737,669.46 Earnings & Sales 16 809,269,554.28 847,288,980.00 (38,019,425.72) 134,103,458.84 Rent on Government Property 17 50,486,210.28 49,538,000.00 948,210.28 90,477,198.79 Interest and Dividends (see note 18a) 18 108,147,719.98 103,110,250.00 5,037,469.98 2,498,670,263.92 Parastatals Retained Earnings 19 3,106,547,099.99 1,637,514,890.00 1,469,032,209.99 19,329,106.22 Miscellaneous 20 193,253,565.65 5,991,034,531.00 (5,797,780,965.35) Excess Crude 1a 2,193,546,683.94 2,193,546,683.94 - London Club Refund 1a 2,865,934,114.47 - 2,865,934,114.47 32,984,545,241.21 Total 47,660,878,182.61 48,579,404,786.00 (918,526,603.39) LESS EXPENDITURE 6,145,650,537.52 Personnel cost 6 8,509,015,234.15 8,368,864,644.00 (140,150,590.15) 7,676,510,210.24 Consolidated Revenue Fund charges (others) 8 10,840,709,722.26 17,337,967,336.00 6,497,257,613.74 12,382,910,608.06 Overhead costs 7 17,872,826,837.60 17,810,552,732.00 (62,274,105.60) 26,205,071,355.82 Total 37,222,551,794.01 43,517,384,712.00 6,294,832,917.99 6,779,473,885.39 Operating Balance 10,438,326,388.60 5,062,020,074.00 (5,376,306,314.60) Appropriation/Transfer 1,640,622,394.34 Transfer to Capital Development fund 2,135,576,652.53 5,062,020,074.00 (2,926,443,421.47) 334,351,491.05 Loan Repayments (Public Debt Charges) 8 177,625,821.01 - 177,625,821.01 4,804,500,000.00 Loan Repayment (Bond &other internal loan) 8 8,125,123,915.06 - 8,125,123,915.06 6,779,473,885.39 10,438,326,388.60 5,062,020,074.00 5,376,306,314.60 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 26
STATEMENT NO. 4 STATEMENT OF CAPITAL DEVELOPMENT FUND FOR THE YEAR ENDED 31ST DECEMBER, 2011.
ACTUAL NOTES ACTUAL BUDGETED VARIANCE 2010 2011 2011 2011 N N N N 12,205,813,723.15 Opening Balance (531,367,113.85) (531,367,113.85) 1,640,622,394.34 Transfer from consolidated revenue fund stmt 3 2,135,576,652.53 5,062,020,074.00 (2,926,443,421.47) ADD CAPITAL RECEIPTS - 5,379,608,906.62 Value Added Tax 3 6,147,890,061.33 6,000,000,000.00 147,890,061.33 4,899,832,860.91 Grants & Reimbursements 4 4,858,418,364.05 6,563,103,069.00 (1,704,684,704.95) KWSG DD Loan Bond - 5,000,000,000.00 (5,000,000,000.00) Internal Loans 5a 7,291,037,500.00 7,291,037,500.00 1,623,521,174.95 External loans 5a 871,505,308.92 752,000,283.00 119,505,025.92 (341,643,206.31) Net flow in Subsidiary Account 5b (16,815,516.59) - (16,815,516.59) 25,407,755,853.66 TOTAL CAPITAL RECEIPTS 20,756,245,256.39 23,377,123,426.00 (2,620,878,169.61) LESS: CAPITAL EXPENDITURE 14,512,752,890.61 Economic Sector 9 10,161,148,767.84 11,033,037,033.00 871,888,265.16 5,877,286,876.88 Social Service Sector 9 5,177,491,244.34 5,142,229,719.00 (35,261,525.34) 2,919,026,204.29 Regional Development Sector 9 1,445,599,726.03 2,009,508,294.00 563,908,567.97 2,592,316,868.14 General Administration 9 4,299,077,490.35 5,057,848,380.00 758,770,889.65 37,740,127.59 House of Assembly 9 69,819,698.01 134,500,000.00 64,680,301.99 Loss on Investment 11 180,142,891.21 - (180,142,891.21) 25,939,122,967.51 TOTAL EXPENDITURE 9 21,333,279,817.78 23,377,123,426.00 2,043,843,608.22 (531,367,113.85) CLOSING BALANCE (577,034,561.39) - 577,034,561.39 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 27
NOTE 1 GROSS STATUTORY ALLOCATION FROM FEDERATION ACCOUNT JANUARY - DECEMBER, 2011.
MONTHS ACTUAL 2011 BUDGET DIFFERENCE FOREX DIFFERENCE MONTH TOTAL ESTIMATE 2011 VARIANCE N N N N N JANUARY 2,061,356,393.99 91,748,432.20 - 2,153,104,826.19 FEBRUARY 2,084,306,764.11 64,617,623.37 - 2,148,924,387.48 MARCH 2,097,699,800.05 45,779,634.35 - 2,143,479,434.40 APRIL 2,105,785,731.76 42,875,505.72 - 2,148,661,237.48 MAY 1,841,870,210.02 589,260,336.51 - 2,431,130,546.53 JUNE 2,302,105,802.03 931,158,071.71 - 3,233,263,873.74 TOTAL 12,493,124,701.96 1,765,439,603.86 - 14,258,564,305.82 14,258,564,305.82 JULY 2,774,588,664.91 474,213,161.53 - 3,248,801,826.44 AUGUST 3,167,815,701.08 94,045,079.97 - 3,261,860,781.05 SEPTEMBER 3,270,912,476.67 - - 3,270,912,476.67 OCTOBER 3,251,674,884.81 - - 3,251,674,884.81 NOVEMBER 2,602,257,206.38 648,190,603.14 - 3,250,447,809.52 DECEMBER 2,421,205,286.94 821,272,059.45 - 3,242,477,346.39 - - YEAR TOTAL 29,981,578,922.75 3,803,160,507.95 - 33,784,739,430.70 35,000,000,000.00 (1,215,260,569.30)
SOURCE: FEDERATION ACCOUNT ALLOCATION COMMITTEE FILE 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 28
NOTE 1A EXCESS CRUDE OIL ALLOCATION & OTHERS
MONTHS EXCESS CRUDE CHIKANDA/KOSUBOSU ROAD PROJECT PARIS CLUB REFUND N N N JANUARY - - - FEBRUARY - - - MARCH - - - APRIL - - - MAY - - - JUNE - - 2,865,934,114.47 JULY - - - AUGUST - - - SEPTEMBER - - - OCTOBER - - - NOVEMBER 2,193,546,683.94 - - DECEMBER - - - TOTAL 2,193,546,683.94 - 2,865,934,114.47 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 29
NOTE 2 INTERNALLY GENERATED REVENUE JANUARY - DECEMBER, 2011
HEAD REVENUE TYPES NOTES ACTUAL ESTIMATE - 2011 VARIANCE N N N 401 Taxes 13 4,077,941,854.12 4,372,782,930.00 (294,841,075.88) 402 Fines & Fees 14 392,955,019.20 496,536,205.00 (103,581,185.80) 403 Licences 15 78,056,930.00 81,599,000.00 (3,542,070.00) 404 Earning & Sales 16 809,269,554.28 847,288,980.00 (38,019,425.72) 405 Rent on Government Property 17 50,486,210.28 49,538,000.00 948,210.28 406 Interest Rapayment & Dividend 18 108,147,719.98 103,110,250.00 5,037,469.98 408 Miscellaneous 20 193,253,565.65 5,991,034,531.00 (5,797,780,965.35) 410 Retained Revenue From Parastatal Organisation 19 3,106,547,099.99 1,637,514,890.00 1,469,032,209.99 Totals 8,816,657,953.50 13,579,404,786.00 (4,762,746,832.50)
SOURCE: KWARA BOARD OF INTERNAL REVENUE & MINISTRY OF FINANCE INCORPORATED (MOFI) 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 30
NOTE 3 VALUE ADDED TAX - YEAR 2011
MONTHS ACTUAL - 2011 ESTIMATE - 2011 VARIANCE N N N JANUARY 455,498,214.97 FEBRUARY 487,491,516.74 MARCH 465,885,709.01 APRIL 585,361,937.43 MAY 421,270,786.60 JUNE 513,693,593.91 JULY 519,076,704.47 AUGUST 611,065,678.71 SEPTEMBER 530,849,390.00 OCTOBER 575,314,426.42 NOVEMBER 489,124,539.22 DECEMBER 493,257,563.85 TOTAL 6,147,890,061.33 6,000,000,000.00 147,890,061.33
SOURCE: FEDERATION ACCOUNT ALLOCATION COMMITTEE FILE 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 31
NOTE 4 CAPITAL RECEIPTS JANUARY - DECEMBER, 2011.
HEAD DETAILS ESTIMATE - 2011 ACTUAL - 2011 VARIANCE N N N 442 External Loans 3 World Bank Loan on National Fadama Project II - 66,436,102.35 66,436,102.35 4 SESP State Education Sector Project Loan (IDA - World Bank) - 421,763,557.65 421,763,557.65 6 World Bank Loan on National Fadama Project III Project - 184,511,915.27 184,511,915.27 7 Community Based Agriculture and Rural Development Project 502,000,283.00 50,000,000.00 (452,000,283.00) 8 World Bank Loan on Community & Social Development Programme 250,000,000.00 148,793,733.65 (101,206,266.35) Sub Total 752,000,283.00 871,505,308.92 119,505,025.92 443 Capital Grants MINISTRY OF AGRICULTURE 1 Federal Government Grants to Kwara Agric Dev. Project 63,019,886.00 - (63,019,886.00) (i) Animal Traction 13,003,659.00 - (13,003,659.00) (ii) Project Community Based Agric. Dev - 65,400,000.00 65,400,000.00 (iv) Bovine Tuberculosis Control 15,000,000.00 - (15,000,000.00) Root and Tuber Expansion Programme - 1,050,000.00 1,050,000.00 91,023,545.00 66,450,000.00 (24,573,545.00) 2 MINISTRY OF PLANNING & ECONOMIC DEVELOPMENT - (ii) Conditional Grant Scheme (Federal Contribution) 884,801,864.00 1,315,000.00 (883,486,864.00) (iii) Conditional Grant State Contribution 757,000,000.00 (757,000,000.00) (iv) Sustainable Agric., Environment & Rural - 1,300,000.00 1,300,000.00 (vii) UNICEF Assisted Programmes /Project- State Contribution 25,000,000.00 - (25,000,000.00) 1,666,801,864.00 2,615,000.00 (1,664,186,864.00) 4 MINISTRY OF HEALTH (i) Food and Nutrition 15,230,000.00 (15,230,000.00) (vi) Sight Savers International (SSI) 5,000,000.00 11,718,779.62 6,718,779.62 (viii) Immunization (GAVI) Donor Agency 5,508,000.00 5,526,000.00 18,000.00 (x) KWASSACA Grants - 54,950,000.00 54,950,000.00 25,738,000.00 72,194,779.62 46,456,779.62
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 32
NOTE 4 CAPITAL RECEIPTS (Cont’d) JANUARY - DECEMBER, 2011.
HEAD DETAILS ESTIMATE - 2011 ACTUAL - 2011 VARIANCE N N N 5 MINISTRY OF EDUCATION (i) FGN Contribution on Universal Basic Education 830,000,000.00 830,000,000.00 Education Tax Fund (ETF) for Public Library & Tertiary Institutions: (2) State Universal Basic Education 340,859,990.00 43,000,000.00 (297,859,990.00) (4) College of Education, Oro 157,000,000.00 95,769,500.00 (61,230,500.00) (5) College of Education, (Technical) Lafiagi 31,586,000.00 31,586,000.00 - (6) Kwara Polytechnic, Ilorin 150,000,000.00 87,000,000.00 (63,000,000.00) (7) College of Arabic & Islamic Legal Studies 33,925,000.00 33,925,000.00 - (8) Kwara State University 503,140,000.00 457,900,000.00 (45,240,000.00) Sub Total 2,046,510,990.00 1,579,180,500.00 (467,330,490.00) Total - Head 443 3,830,074,399.00 1,720,440,279.62 (2,109,634,119.38) 444 Miscellaneous - 3 Receipts from Miscellaneous Sources (NNPC REFUND) 2,733,028,670.00 3,137,978,084.43 404,949,414.43 Sub Total 2,733,028,670.00 3,137,978,084.43 404,949,414.43 Grand Totals (Heads 443 & 444) 6,563,103,069.00 4,858,418,364.05 (1,704,684,704.95) 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 33
NOTE 5A INTERNAL & EXTERNAL LOANS IN N AS AT 31ST DECEMBER, 2011.
REPAYMENT REPAYMENT TOTAL BALANCE BALANCE AS AT LOAN RECEIVED, PRINCIPAL INTEREST PAYMENT AS AT 1ST JAN 2011 JAN - DEC., 2011 JAN - DEC., 2011 JAN - DEC., 2011 YEAR 2011 31ST DEC. , 2011 Internal Loan in N N N N N N N
COMMERCIAL BANKS - 7,291,037,500.00 2,861,334,537.87 286,297,520.78 3,147,632,058.65 4,429,702,962.13
External Loans in N Paris Club - London Club 1,015,550,547.18 1,015,550,547.18 Multilateral Loans 2,293,934,637.02 177,625,821.01 2,116,308,816.01 (i). Health System Development Fund Project 78,654,113.00 78,654,113.00 (ii). HIV/AIDS 375,492,492.68 375,492,492.68 (iii). Agric and Natrural Resources (Fadama) II&III 13,235,154.80 250,948,017.62 264,183,172.42 (iv). IFAD Loan on Root and Tuber 42,959,103.37 42,959,103.37 (v). Community Based Agriculture & Rural Dev. Prjt 207,865,949.41 50,000,000.00 257,865,949.41 (vi). Community Based Poverty Reduction Project 121,225,034.00 148,793,733.65 270,018,767.65 (vii). Other Loans 504,293,339.00 504,293,339.00 (viii). SESP State Education Sector Project 1,850,336,118.58 421,763,557.65 2,272,099,676.23 TOTAL 6,503,546,489.04 871,505,308.92 177,625,821.01 7,197,425,976.95
Details of External Loans Received (Jan. - December, 2011) Root and Tuber Expansion Programme World Bank Loan on National Fadama II&III 250,948,017.62 Community Based Agriculture & Rural Dev. Prjt 50,000,000.00 Community Based Poverty Reduction Prjt 148,793,733.65 SESP State Education Sector Project 421,763,557.65 Total Loans Received, January - December 2011 871,505,308.92
SOURCE: State Planning Commission and Expenditure Control Unit. 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 34
NOTE 5B ADVANCES AND SUBSIDIARY BALANCES AS AT 31ST DECEMBER, 2011.
N N
BALANCE AS AT 01/01/11 674,591,056.23 FUNDS RELEASED TO SUBSIDIARY ACCOUNT(2011) 47,410,179.01 TOTAL LOANS REPAYMENT FROM JANUARY - DECEMBER, 2011 IREWOLEDE HOUSING ESTATE 16,895,407.76 OLD HOUSING LOANS 3,446,142.50 PERM SECS LOAN REPAYMENTS 6,990,000.00 MAGISTRATES' LOAN REPAYMENTS 7,493,646.63 MOTOR CYCLE LOANS 34,323,923.58 INFLOWS INTO SUBSIDIARY ACCOUNT 116,559,299.48 - EXPENDITURE FROM SUBSIDIARY ACCOUNTS WEMA BANK LOAN SUBSIDY 7,177,391.63 OCEANIC BANK LOAN SUBSIDY & MANAGEMENT FEES 13,047,945.21 POLITICAL OF HOLDER CAR LOAN SUBSIDY 113,149,479.23 OUTFLOWS FROM SUBSIDIARY ACCOUNT 133,374,816.07 NET INFLOW (16,815,516.59) OTHER ASSETS (SUBSIDIARY ACCOUNTS BALANCES) AS AT 31ST DECEMBER , 2011 657,775,539.64 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 35
NOTE 5C UTILIZATION OF INTERNAL & EXTERNAL LOANS RECEIVED 2011
INTERNAL LOANS EXTERNAL LOANS N N Opening Balance 01/01/2011 - 2,192,858,242.91 Receipts ( Year 2011) 7,291,037,500.00 871,505,308.92 7,291,037,500.00 3,064,363,551.83 Repayment (Jan- December 2011) 2,861,334,537.87 177,625,821.01 Balance of Loan Utilization as at 31st December , 2011 4,429,702,962.13 2,886,737,730.82 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 36
NOTE 6 PERSONNEL COST BY MINISTRIES JANUARY - DECEMBER, 2011.
HEAD MINISTRY/DEPT ACTUAL ESTIMATE -2011 VARIANCE
N N N 412.0 Government House 3,754,243.70 3,889,440.00 135,196.30 413.0 Governor's office 17,647,064.70 14,826,673.00 (2,820,391.70) 413.1 Ministry of Planning & Economic Development 69,065,594.14 69,695,740.00 630,145.86 413.3 Head of Service 573,073,934.10 514,710,134.00 (58,363,800.10) 413.4 Bureau of Lands - 0.00 0.00 414.0 Ministry of Agriculture & Natural Resources 243,513,814.04 237,905,566.00 (5,608,248.04) 415.0 Ministry of Commerce and Cooperative 56,812,398.94 57,491,894.00 679,495.06 416.0 Ministry of Education, Science & Technology 151,721,727.54 152,935,953.00 1,214,225.46 416.1 Schorlarship Board 31,701.00 31,701.00 416.2 Agency for Mass Education 10,736,733.69 11,250,941.00 514,207.31 417.0 Ministry of Environment & Forestry 76,602,355.21 75,529,592.00 (1,072,763.21) 418.0 Ministry of Finance 325,751,505.57 327,967,787.00 2,216,281.43 419.0 Ministry of Health 1,395,510,971.39 1,299,906,866.00 (95,604,105.39) 420.0 Ministry of Industry & Solid Minerals 9,915,239.89 9,993,585.00 78,345.11 421.0 Ministry of Information and Communications 55,835,071.30 56,943,387.00 1,108,315.70 422.0 Ministry of Justice 54,502,339.34 53,976,096.00 (526,243.34) 423.0 Ministry of Housing & Urban Development 152,816,087.81 157,988,884.00 5,172,796.19 424.0 Ministry of Local Government & Chieftaincy Affairs 1742914.24 28,501,552.46 26,338,552.00 (2,163,000.46) 425.0 Ministry of Energy 25,154,221.83 24,995,442.00 (158,779.83) 426 Ministry of Social Development, Culture & Tourism 27,734,893.41 30,561,142.00 2,826,248.59 426.1 Ministry of Sports & Youth Development 7,028,850.64 7,781,857.00 753,006.36 427.0 Ministry of Water Resources 16,571,363.35 17,673,061.00 1,101,697.65 428.0 Ministry of Women Affairs 1,414,108.28 1,492,887.00 78,778.72 429.0 Ministry of Works & Transport 75,809,580.52 75,956,004.00 146,423.48 430.0 Audit Department (State) 27,951,314.45 28,697,165.00 745,850.55 430.1 Audit Department (Local Government) 24,705,186.71 24,999,943.00 294,756.29 431.0 Civil Service Commission 13,859,601.05 14,172,662.00 313,060.95 432.0 Teaching Service Commission 4,449,961,205.11 4,396,963,270.00 (52,997,935.11) 433.0 Judiciary (High Court) 341,623,832.39 370,400,000.00 28,776,167.61 433.1 Sharia Court of Appeal 69,654,056.41 90,788,000.00 21,133,943.59 433.2 Judicial Service Commission 11,153,985.02 12,100,000.00 946,014.98 434.0 The Legislature (House of Assembly) 190,632,401.16 200,900,420.00 10,268,018.84 8,509,015,234.15 8,368,864,644.00 (140,150,590.15) 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 37
NOTE 6B DETAILS OF RECURRENT EXPENDITURES BY MINISTRIES JANUARY - DECEMBER, 2011.
HEAD MINISTRY/DEPT HALF YEAR 2011 ACTUAL
N N 412.0 Government House 1,246,204,413.45 3,350,235,195.85 412.1 Office of the Deputy Governor 94,613,116.15 247,814,595.24 413.0 Governor's office 1,822,927,344.56 4,517,752,934.96 413.1 Ministry of Planning & Economic Development 9,348,600.00 26,761,600.00 413.2 State Independent Electoral Comm (Governor's Office) 4,469,000.00 21,318,000.00 413.3 Head of Service 98,556,292.23 260,846,831.00 413.4 Bureau of Lands 32,296,686.02 71,624,238.29 414.0 Ministry of Agriculture & Natural Resources 25,594,323.74 57,844,873.92 415.0 Ministry of Commerce and Cooperative 7,763,465.35 15,594,465.35 416.0 Ministry of Education, Science & Technology 65,862,270.00 170,387,089.56 416.1 State Scholarship Board 900,000.00 1,800,000.00 416.2 Agency for Mass Education 900,000.00 1,853,000.00 417.0 Ministry of Environment & Forestry 167,087,428.68 352,141,827.36 418.0 Ministry of Finance 5,136,642,035.55 7,283,918,973.64 419.0 Ministry of Health 38,669,550.72 161,698,495.93 420.0 Ministry of Industry & Solid Minerals 4,518,000.00 16,341,000.00 421.0 Ministry of Information and Communication 50,420,006.00 76,000,556.00 422.0 Ministry of Justice 11,026,000.00 96,225,809.00 423.0 Ministry of Housing & Urban Development 10,681,532.50 30,094,565.00 423.1 Office of the Surveyor General 3,069,508.00 12,789,433.00 424.0 Ministry of Local Government , Chieftaincy Affairs & Community Development 25,493,622.60 77,462,289.20 425.0 Ministry of Energy 4,200,000.00 14,353,742.85 426.0 Ministry of Social Development Culture & Tourism 35,123,470.11 69,626,331.06 426.1 Ministry of Sports & Youth Development 19,892,000.00 36,159,000.00 427.0 Ministry of Water Resources 2,873,525.00 7,124,525.00 428.0 Ministry of Women Affairs 10,403,000.00 20,714,000.00 429.0 Ministry of Works & Transport 6,524,413.95 22,670,123.02 430.0 Audit Department (State) 6,661,380.00 27,850,880.00 430.1 Audit Department (Local Government) 2,642,000.00 8,058,500.00 431.0 Civil Service Commission 9,164,366.25 16,509,366.25 432.0 Teaching Service Commission 8,032,494.00 28,803,660.84 433.0 High Court of Justice 20,746,957.62 101,468,872.58 433.1 Sharia Court of Appeal 15,508,403.27 37,711,865.43 433.2 Judicial Service Commission 3,055,800.00 9,198,311.31 434.0 The Legislature (House of Assembly) 262,648,630.93 622,071,885.96 9,264,519,636.68 17,872,826,837.60 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 38
NOTE 7 DETAIL OF PERSONNEL AND OVERHEAD COSTS BY MINISTRIES JANUARY - DECEMBER, 2011.
HEAD PERSONNEL OVERHEAD TOTAL ACTUAL ESTIMATE- 2011 VARIANCE 2011 JAN. - DEC. 2011 JAN. - DEC. 2011 JAN. - DEC. 2011 N N N N N Education Services 416 Ministry of Education, Science & Technology 151,721,727.54 170,387,089.56 322,108,817.10 485,853,453.00 163,744,635.90 416.1 State Scholarship Board - 1,800,000.00 1,800,000.00 1,831,701.00 31,701.00 416.2 Agency for Mass Education 10,736,733.69 1,853,000.00 12,589,733.69 14,200,941.00 1,611,207.31 432 Teaching Service Commission 4,449,961,205.11 28,803,660.84 4,478,764,865.95 4,440,443,270.00 (38,321,595.95) (A) 4,612,419,666.34 202,843,750.40 4,815,263,416.74 4,942,329,365.00 127,065,948.26 Transport Services 429 Ministry of Works and Transport (B) 75,809,580.52 22,670,123.02 98,479,703.54 98,636,004.00 156,300.46 Health Services 419 Ministry of Health 1,395,510,971.39 161,698,495.93 1,557,209,467.32 1,375,806,866.00 (181,402,601.32) Kwara Environmental Protection Agency - - - (C) 1,395,510,971.39 161,698,495.93 1,557,209,467.32 1,375,806,866.00 (181,402,601.32) Minning & Petrol-Chemical Services 420 Minitry of Industry & Solid Minerals (D) 9,915,239.89 16,341,000.00 26,256,239.89 26,843,585.00 587,345.11 Agricultural Services 414 Ministry of Agriculture and Natural Resources (E) 243,513,814.04 57,844,873.92 301,358,687.96 301,805,566.00 446,878.04 Others of General Nature 412 Government House 3,754,243.70 3,350,235,195.85 3,353,989,439.55 3,353,989,440.00 0.45 412.1 Deputy Governor's Office 247,814,595.24 247,814,595.24 244,300,000.00 (3,514,595.24) 413 Governor's Office 17,647,064.70 4,517,752,934.96 4,535,399,999.66 4,535,400,000.00 0.34 413.1 Ministry of Planning & Economic Development 69,065,594.14 26,761,600.00 95,827,194.14 106,645,740.00 10,818,545.86 413.2 State Independent Electoral Commission 21,318,000.00 21,318,000.00 8,750,000.00 (12,568,000.00) 413.3 Office of the Head of Service 573,073,934.10 260,846,831.00 833,920,765.10 927,101,134.00 93,180,368.90 413.4 Bureau of Lands - 71,624,238.29 71,624,238.29 72,500,000.00 875,761.71 415 Ministry of Commerce & Cooperatives 56,812,398.94 15,594,465.35 72,406,864.29 73,261,894.00 855,029.71 417 Ministry of Environment & Forestry 76,602,355.21 352,141,827.36 428,744,182.57 433,961,257.00 5,217,074.43 418 Ministry of Finance 325,751,505.57 7,283,918,973.64 7,609,670,479.21 7,055,586,475.00 (554,084,004.21) 421 Ministry of Information & Communications 55,835,071.30 76,000,556.00 131,835,627.30 153,187,387.00 21,351,759.70 422 Ministry of Justice 54,502,339.34 96,225,809.00 150,728,148.34 156,696,096.00 5,967,947.66 423 Ministry of Housing & Urban Development 152,816,087.81 30,094,565.00 182,910,652.81 191,488,884.00 8,578,231.19 423.1 Office of the Surveyor General 12,789,433.00 12,789,433.00 11,330,000.00 (1,459,433.00) 424 Ministry of Local Government & Chieftaincy Affairs 28,501,552.46 77,462,289.20 105,963,841.66 106,468,552.00 504,710.34 425 Ministry of Energy 25,154,221.83 14,353,742.85 39,507,964.68 37,945,442.00 (1,562,522.68) 426 Ministry of Social Development & Tourism 27,734,893.41 69,626,331.06 97,361,224.47 100,011,142.00 2,649,917.53 426.1 Ministry of Sports & Youth Development 7,028,850.64 36,159,000.00 43,187,850.64 61,056,857.00 17,869,006.36 427 Ministry of Water Resources 16,571,363.35 7,124,525.00 23,695,888.35 36,523,061.00 12,827,172.65 428 Ministry of Women Affairs 1,414,108.28 20,714,000.00 22,128,108.28 23,192,887.00 1,064,778.72 430 State Audit Department 27,951,314.45 27,850,880.00 55,802,194.45 73,797,165.00 17,994,970.55 430.1 Local Government Audit Department 24,705,186.71 8,058,500.00 32,763,686.71 31,499,943.00 (1,263,743.71) 431 Civil Service Commission 13,859,601.05 16,509,366.25 30,368,967.30 27,972,662.00 (2,396,305.30)
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 39
NOTE 7 DETAIL OF PERSONNEL AND OVERHEAD COSTS BY MINISTRIES (Cont’d.) JANUARY - DECEMBER, 2011.
HEAD PERSONNEL OVERHEAD TOTAL ACTUAL ESTIMATE- 2011 VARIANCE 2011 JAN. - DEC. 2011 JAN. - DEC. 2011 JAN. - DEC. 2011 N N N N N 433 High Court of Justice 341,623,832.39 101,468,872.58 443,092,704.97 486,238,116.00 43,145,411.03 433.1 Sharia Court of Appeal 69,654,056.41 37,711,865.43 107,365,921.84 122,288,000.00 14,922,078.16 433.2 Judicial Service Commission 11,153,985.02 9,198,311.31 20,352,296.33 21,695,500.00 1,343,203.67 434 The Legislature (House of Assembly) 190,632,401.16 622,071,885.96 812,704,287.12 981,108,356.00 168,404,068.88 (F) 2,171,845,961.97 17,411,428,594.33 19,583,274,556.30 19,433,995,990.00 (149,278,566.30) Consolidated Fund Charges 435 External Loan Srevicing (Public Debt Charges) 177,625,821.01 183,700,000.00 6,074,178.99 Internal Debts Servicing 3,325,123,915.06 3,218,000,000.00 (107,123,915.06) 435.1 Local Debt Servicing (Contractual Payment) 20,000,000.00 20,000,000.00 0.00 435.2 KWSG Debt Development Bond Repayment 4,800,000,000.00 4,800,000,000.00 0.00 8,302,749,736.07 8,221,700,000.00 (81,049,736.07) Others: 0.00 436 Pension and Gratuity 3,964,926,325.57 4,015,427,363.00 50,501,037.43 436.1 Payment to Local Government Joint Account 524,066,444.58 500,000,000.00 (24,066,444.58) 436.2 Payment to Local Government Pension Board - - 0.00 437 Salaries of Public officers 308,796,961.13 285,000,000.00 (23,796,961.13) 437.1 Salaries of Board Members 35,017,646.74 44,000,000.00 8,982,353.26 437.2 Grant to Kwara Universal Basic Education 239,443,936.84 250,000,000.00 10,556,063.16 438 Parastatals Retained Earnings 3,106,547,099.99 1,637,514,890.00 (1,469,032,209.99) 438.1 Recurrent Grants to Parastatals organisation 2,661,911,307.41 2,384,325,083.00 (277,586,224.41) (G) - - 10,840,709,722.26 9,116,267,336.00 (1,724,442,386.26) Total Recurrent Expenditure 45,525,301,530.08 43,517,384,712.00 (2,007,916,818.08) Other as Classified 439 Transfer to Capital Development Fund (H) - 2,135,576,652.53 5,062,020,074.00 (2,926,443,421.47) TOTAL 47,660,878,182.61 48,579,404,786.00 918,526,603.39
Summary: PERSONNEL OVERHEAD TOTAL EXPENSES ESTIMATE VARIANCE Education Services (A) 4,612,419,666.34 202,843,750.40 4,815,263,416.74 4,942,329,365.00 127,065,948.26 Transport service (B) 75,809,580.52 22,670,123.02 98,479,703.54 98,636,004.00 156,300.46 Health service ( C) 1,395,510,971.39 161,698,495.93 1,557,209,467.32 1,375,806,866.00 (181,402,601.32) Mining and Petrol Chemical Service (D) 9,915,239.89 16,341,000.00 26,256,239.89 26,843,585.00 587,345.11 Agricultural Service (E) 243,513,814.04 57,844,873.92 301,358,687.96 301,805,566.00 446,878.04 Others (F) 2,171,845,961.97 17,411,428,594.33 19,583,274,556.30 19,433,995,990.00 (149,278,566.30) Public Debt Charges 177,625,821.01 3,238,000,000.00 3,060,374,178.99 lnternal Debt Servicing 3,325,123,915.06 183,700,000.00 (3,141,423,915.06) KWSG Debt Development Bond Repayment 4,800,000,000.00 4,800,000,000.00 - Consolidated Fund Charges (G) (Others) 10,840,709,722.26 9,116,267,336.00 (1,724,442,386.26) Transfer to Capital Development Fund(H) - - 2,135,576,652.53 5,062,020,074.00 2,926,443,421.47 Grand Totals 8,509,015,234.15 17,872,826,837.60 47,660,878,182.61 48,579,404,786.00 918,526,603.39 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 40
NOTE 8 CONSOLIDATED REVENUE FUND CHARGES - JANUARY - DECEMBER, 2011
HEAD NOTES HALF YEAR 2011 ACTUAL ESTIMATE 2011 VARIANCE
N N N N 435.0 Public Debt Charges (Servicing of External Loans) 12 94,491,704.53 177,625,821.01 183,700,000.00 6,074,178.99 435.1 Contractual Obligations 12 4,500,000.00 4,500,000.00 (4,500,000.00) 435.1 Local Debt Servicing ( Internal Loan Repayment) 5a 928,230,479.50 3,320,623,915.06 3,238,000,000.00 (82,623,915.06) - - 435.2 KWSG Debt Development Bond Repayment 12 2,400,000,000.00 4,800,000,000.00 4,800,000,000.00 - 3,427,222,184.03 8,302,749,736.07 8,221,700,000.00 (81,049,736.07) Others: 436.0 Pension and Gratuity 1,535,473,324.88 3,964,926,325.57 4,015,427,363.00 50,501,037.43 436.1 Payment to Local Govt Joint Account 245,279,219.67 524,066,444.58 500,000,000.00 (24,066,444.58) 436.2 Payment to Local Govt Pension Board - - - - 437.0 Salaries of Public Officers 81,061,041.16 308,796,961.13 285,000,000.00 (23,796,961.13) 437.1 Salaries of Board Members 16,040,000.00 35,017,646.74 44,000,000.00 8,982,353.26 437.2 Grant to Universal Basic Education 102,376,676.58 239,443,936.84 250,000,000.00 10,556,063.16 438.0 Retained Revenue by Parastatals 19 703,191,772.03 3,106,547,099.99 1,637,514,890.00 (1,469,032,209.99) 438.1 Recurrent Grant to Parastatals 21 1,121,128,443.24 2,661,911,307.41 2,384,325,083.00 (277,586,224.41) 3,804,550,477.56 10,840,709,722.26 9,116,267,336.00 (1,724,442,386.26)
Summary (Consolidated Funds) Public Debt Charges - 177,625,821.01 Internal Debt Servicing 3,325,123,915.06 - Others (Bonds) 4,800,000,000.00 8,125,123,915.06 Grand Total 8,302,749,736.07 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 41
NOTE 9 CAPITAL EXPENDITURE - SECTOR BY SECTOR JANUARY - DECEMBER, 2011
HEAD NOTES ACTUAL HALF 2011 ACTUAL 2011 ESTIMATE 2011 VARIANCE 2011)
ECONOMIC SECTOR N N N N 450 AGRICULTURAL SERVICES 22 16,040,233.20 568,060,233.09 670,562,486.00 102,502,252.91 451 ENVIRONMENT & FORESTRY 23 3,700,000.00 53,491,605.83 126,277,000.00 72,785,394.17 452 COMMERCE & COOPERATIVE 24 - 25,606,182.32 26,600,000.00 993,817.68 453 INDUSTRIES & SOLID MINERALS 25 146,377.87 9,011,565.37 7,500,000.00 (1,511,565.37) 454 ENERGY 26 372,897,016.61 1,017,783,800.45 1,125,478,120.00 107,694,319.55 455 FINANCE 27 30,500,000.00 99,337,015.61 65,000,000.00 (34,337,015.61) 456 TRANSPORT 28 2,747,554,691.79 8,387,858,365.17 9,011,619,427.00 623,761,061.83 SUB-TOTAL (I) 3,170,838,319.47 10,161,148,767.84 11,033,037,033.00 871,888,265.16 - - SOCIAL SERVICE SECTOR - - 457 EDUCATION 29 338,166,083.78 2,991,296,343.80 3,264,763,785.00 273,467,441.20 458 HEALTH 30 834,800,480.48 1,376,891,267.37 1,266,090,934.00 (110,800,333.37) 459 INFORMATION & COMMUNICATIONS 31 225,564,847.23 328,691,837.23 367,750,000.00 39,058,162.77 460 SOCIAL DEVELOPMENT & TOURISM 32 - 3,950,000.00 12,625,000.00 8,675,000.00 461 WOMEN AFFAIRS 33 - 11,608,990.50 11,000,000.00 (608,990.50) 462 SPORTS & YOUTH DEVELOPMENT 34 316,148,928.84 465,052,805.44 220,000,000.00 (245,052,805.44) SUB-TOTAL (II) 1,714,680,340.33 5,177,491,244.34 5,142,229,719.00 (35,261,525.34) - - REGIONAL DEVELOPMENT SECTOR - - 463 WATER SUPPLY 35 430,054,085.12 983,566,511.92 1,432,681,632.00 449,115,120.08 464 HOUSING 36 264,696,562.46 451,916,714.11 569,826,662.00 117,909,947.89 464 OFFICE OF THE SURVEYOR GENERAL 37 7,698,500.00 10,116,500.00 7,000,000.00 (3,116,500.00) SUB-TOTAL (III) 702,449,147.58 1,445,599,726.03 2,009,508,294.00 563,908,567.97
465 GENERAL ADMINISTRATION 38 - (i) GOVERNMENT HOUSE 62,000,000.00 1,127,114,169.03 1,510,000,000.00 382,885,830.97 (ii) GOVERNORS OFFICE 546,217,441.51 1,356,175,714.39 1,301,350,579.00 (54,825,135.39) (iii) BUREAU OF LANDS 241,992,422.79 825,418,284.31 673,000,000.00 (152,418,284.31) (iv) HEAD OF SERVICE 58,460,541.19 476,185,256.99 778,997,801.00 302,812,544.01 (v) MINISTRY OF PLANNING & ECONOMIC DEVELOPMENT 288,992,760.52 452,052,160.77 652,000,000.00 199,947,839.23
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 42
NOTE 9 CAPITAL EXPENDITURE - SECTOR BY SECTOR (Cont’d.) JANUARY - DECEMBER, 2011
HEAD NOTES ACTUAL HALF 2011 ACTUAL 2011 ESTIMATE 2011 VARIANCE 2011
N N N N (vi) MINISTRY OF JUSTICE - 4,988,740.00 20,000,000.00 15,011,260.00 (vii) HIGH COURT OF JUSTICE - 40,398,750.00 80,900,000.00 40,501,250.00 (viii) SHARIAH COURT OF APPEAL - - - - (ix) MINISTRY OF LOCAL GOVERNMENT & CHIEFTAINCY AFFAIRS 16,744,414.86 16,744,414.86 30,000,000.00 13,255,585.14 (x) JUDICIAL SERVICE COMMISSION - - 1,600,000.00 1,600,000.00 (xi) STATE AUDIT - - 10,000,000.00 10,000,000.00 SUB-TOTAL (Iv) 1,214,407,580.87 4,299,077,490.35 5,057,848,380.00 758,770,889.65
466 LEGISLATURE - KWARA HOUSE OF ASSEMBLY 39 16,744,414.36 69,819,698.01 134,500,000.00 64,680,301.99 SUB-TOTAL (v) 16,744,414.36 69,819,698.01 134,500,000.00 64,680,301.99
CONSTRUCTION/PURCHASE OF ASSETS 6,819,119,802.61 21,153,136,926.57 23,377,123,426.00 2,223,986,499.43 PURCHASE OF FINANCIAL INSTRUMENTS - NET CASH FLOW FROM INVESTING ACTIVITIES 6,819,119,802.61 21,153,136,926.57 23,377,123,426.00 2,223,986,499.43 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 43
NOTE 10 CASH AND BANK BALANCES AS AT 31ST DECEMBER, 2011.
NAME OF BANK AMOUNT
N Zenith Bank 1,832.72 Oceanic Bank 213,907,933.10 Zenith Bank 33,404,090.62 Intercontiental Bank 11,504.38 Zenith Bank 18,350,340.77 Oceanic Bank 569,192.50 Intercontiental Bank 5,677,320.37 Intercontiental Bank 29,820,811.65 Intercontiental Bank 1,715,442.65 Intercontiental Bank 114,781.45 Intercontiental Bank 217,700.00 Intercontiental Bank 82,566,676.85 First Bank Unity Rd 37,912,966.36 First Bank Surulere 36,446,970.00 Zenith Bank 154,444,302.49 FCMB 50,000,800.00 UBA Unity Rd 10,703,530.67 FCMB 47,326,503.92 Enterprise Bank 4,000,000.00 Enterprise Bank 3,237,036.21 UBA Akewusola 30,145,644.36 UBA Akewusola 3,717,231.10 UBA Akewusola 2,538,623.84 UBA Unity Rd 125,884.98 UBA Unity Rd 43,949,070.00 Intercontiental Bank 388,720.20 MainStreet Bank 120,863,669.37 Fin Bank 315,486.75 Fin Bank 200,961,207.71 UBA 125,884.98 Intercontiental Bank 129,058,679.43 Intercontiental Bank 30,393,753.19 Intercontiental Bank 18,165,466.38 Zenith Bank 1,722,604.28
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 44
NOTE 10 CASH AND BANK BALANCES AS AT 31ST DECEMBER, 2011. (Cont’d.)
NAME OF BANK AMOUNT
N Zenith Bank 7,385,925.56 FCMB 2,624,952.44 MainStreet Bank 456,569.03 Fin Bank 2,448,375.76 Key Stone 2,893,995.49 Zenith Bank 1,832.72 Zenith Bank 13,371,489.17 Skye Bank 4,936,693.58 Skye Bank 516,397.64 Zenith Bank 1,722,604.28 Intercontiental Bank 11,686,109.22 Fin Bank 5,287,671.15 Fin Bank 681,955.18 Fin Bank 1,961,584.80 Zenith Bank 33,404,090.62 GTB 363,080,775.35 GTB 102,951.07 GTB 121,274,691.24 GTB 120,266,322.40 Fin Bank 583,361.32 fedelity Bank 53,143,947.78 Fin Bank 2,543,082.00 Sterling Bank 6,351,719.90 Cash and Bank Balances as at 31st December, 2011 2,069,628,760.98 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 45
NOTE 11 INVESTMENTS AS AT 31ST DECEMBER, 2011. Ministry of Finance Incorporate
NAME OF COMPANY SHARES HELD - 31/12/11 HISTORICAL COST TOTAL VALUE
N 1 Dunlop Nigeria Plc. 624,185 0.50 312,092.50 2 UNIC Insurance Plc. 46,720 0.50 23,360.00 3 Ashaka Cement Plc. 41,250 0.50 20,625.00 4 SCOA Nigeria Plc. 285,150 0.50 142,575.00 5 Mobil Oil Nigeria Plc. 7,497 0.50 3,748.50 6 A.G. Leventis 772,934 0.50 386,467.00 7 Fidelity Bank 755,434 0.50 377,717.00 8 Total Nigeria Plc. 4,370 0.50 2,185.00 9 The Tourist Comp. Of Nig. Plc 1,000,000 0.50 500,000.00 10 Nestle Plc. 300,459 0.50 150,229.50 11 United Nigeria Textile 2,411,572 0.50 1,205,786.00 12 Vita Foam Nigeria Plc. 1,055,000 0.50 527,500.00 13 Afribank Plc. 707,841 1.00 707,841.00 14 Union Bank Plc. 13,945 1.00 13,945.00 15 Sterling Bank (NAL Merchant Bank) 3,360,041 0.50 1,680,020.50 16 Nigeria Breweries Plc. 1,325 0.50 662.50 17 Zenith Bank PLC 1,949,150 10.90 21,245,735.00 18 Crusader Insurance Plc 18,252,907 2.00 36,505,814.00 19 Union Bank Plc. 13,945 0.50 6,972.50 20 Access Bank 21,674,840 2.90 62,857,036.00 21 Guaranty Trust Bank PLC 9,944,178 0.50 4,972,089.00 22 UnityBank 435,994,517 2.00 871,989,034.00 23 Chevron 7,995 59.00 471,705.00 24 UACN 68,834 31.18 2,146,244.12 Total Investments (Min. of Finance Inc.) December, 2011 1,006,249,384.12
SOURCE : MOFI, FINANCE HEADQUARTERS 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 46
NOTE 11 INVESTMENTS AS AT 31ST DECEMBER, 2011. (Cont’d.) Ministry of Finance Incorporate LOSS ON INVESTMENTS AS AT 31ST DECEMBER , 2011
NAME OF COMPANY SHARES HELD - 31/12/11 HISTORICAL COST TOTAL VALUE
N 1 Ashaka Cement Plc. 295,935 0.50 147,967.50 2 Mobil Oil Nigeria Plc. 430,000 0.50 215,000.00 3 Total Nigeria Plc. 890,000 0.50 445,000.00 4 Nestle Plc. 237,431 0.50 118,715.50 5 Vita Foam Nigeria Plc. 2,050,000 0.50 1,025,000.00 6 Afribank Plc. 2,625,491 1.00 2,625,491.00 7 Union Bank Plc. 3,677,047 0.50 1,839,389.76 8 Sterling Bank (NAL Merchant Bank) 3,024,038 0.50 1,512,019.00 9 Skye Bank 5,000,000 2.00 10,000,000.00 10 Nigeria Breweries Plc. 3,550,000 0.50 1,775,000.00 11 Access Bank 67,114,000 2.50 167,785,000.00 12 Term Paper 25,000,000.00 Total Loss on Investments (Min. of Finance Inc.) December, 2011 212,488,582.76 SOURCE : MOFI, FINANCE HEADQUARTERS
GAIN ON INVESTMENTS AS AT 31ST DECEMBER , 2011
NAME OF COMPANY SHARES HELD - 31/12/11 HISTORICAL COST TOTAL VALUE
N 1 A.G. Leventis 128,822 0.50 64,411.00 2 Zenith Bank PLC 1,796,150 10.90 19,578,035.00 3 Crusader Insurance Plc 4,409,823 1.00 4,409,823.00 4 Access Bank 1,970,400 2.90 5,714,160.00 5 Guaranty Trust Bank PLC 1,525,977 0.50 762,988.50 6 UACN 68,834 26.38 1,815,840.92 7 Difference in Value 433.13 Total Gain on Investments (Min. of Finance Inc.) December, 2011 32,345,691.55 SOURCE : MOFI, FINANCE HEADQUARTERS 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 47
NOTE 12 DIRECT DEDUCTION FROM STATE STATUTORY ALLOCATION & INTERNAL REVENUE
MONTH FOREIGN LOANS CONTRACTUAL DEBTS BOND REPAYMENT TOTAL FAAC IGR N N N N N JANUARY 25,213,274.13 - 200,000,000.00 200,000,000.00 425,213,274.13 FEBRUARY 13,855,686.08 4,500,000.00 200,000,000.00 200,000,000.00 418,355,686.08 MARCH 13,855,686.08 - 200,000,000.00 200,000,000.00 413,855,686.08 APRIL 13,855,686.08 - 200,000,000.00 200,000,000.00 413,855,686.08 MAY 13,855,686.08 - 200,000,000.00 200,000,000.00 413,855,686.08 JUNE 13,855,686.08 - 200,000,000.00 200,000,000.00 413,855,686.08 HALF YEAR 94,491,704.53 4,500,000.00 1,200,000,000.00 1,200,000,000.00 2,498,991,704.53 JULY 13,855,686.08 200,000,000.00 200,000,000.00 413,855,686.08 AUGUST 13,855,686.08 200,000,000.00 200,000,000.00 413,855,686.08 SEPTEMBER 13,855,686.08 200,000,000.00 200,000,000.00 413,855,686.08 OCTOBER 13,855,686.08 200,000,000.00 200,000,000.00 413,855,686.08 NOVEMBER 13,855,686.08 200,000,000.00 200,000,000.00 413,855,686.08 DECEMBER 13,855,686.08 - 200,000,000.00 200,000,000.00 413,855,686.08 YEAR TOTAL 177,625,821.01 4,500,000.00 2,400,000,000.00 2,400,000,000.00 4,982,125,821.01
Summary of Deductions from FAAC FOREIGN LOANS 177,625,821.01 CONTRACTUAL DEBTS 4,500,000.00 BOND REPAYMENT 4,800,000,000.00 TOTAL LOAN REPAYMENT 4,982,125,821.01 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 48
NOTE 13 TAXES (DIRECT & INDIRECT) JANUARY - DECEMBER, 2011
HEAD MINISTRY/ DEPARTMENT JANUARY FEBRUARY MARCH APRIL MAY JUNE N N N N N N 401 Min of Finance 208,733,671.40 245,624,412.60 331,984,956.06 299,215,930.57 258,831,797.14 348,160,892.23
JULY AUGUST SEPTEMBER OCTOBER NOVEMBER DECEMBER N N N N N N 337,532,355.44 333,494,673.93 365,446,178.11 409,970,726.16 382,302,236.74 556,644,023.74
HEAD MINISTRY/ DEPARTMENT ACTUAL HALF 2011 ACTUAL 2011 ESTIMATE 2011 VARIANCE N N N N 401 Min of Finance 1,692,551,660.00 4,077,941,854.12 4,372,782,930.00 (294,841,075.88) 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 49
NOTE 14 FINES & FEES JANUARY - DECEMBER 2011
HEAD MINISTRY/ DEPARTMENT ACTUAL HALF 2011 ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N N 1-3 Governor's office 172,000.00 622,000.00 150,000.00 472,000.00 4-10 Head of Service 3,353,593.28 16,077,924.35 21,577,000.00 (5,499,075.65) 11-15 Judiciary 6,178,801.44 15,247,177.64 15,000,000.00 247,177.64 16 Local Government Audit - 14,600,000.00 13,000,000.00 1,600,000.00 16a-20 Ministry of Agriculture & Natural resources 4,241,550.00 8,067,050.00 8,500,000.00 (432,950.00) 21-25 Ministry of Commerce and Co-operatives 2,542,630.00 4,567,890.00 5,230,000.00 (662,110.00) 26-35 Ministry of Environment & Forestry 4,660,480.00 7,713,870.00 8,759,225.00 (1,045,355.00) 36-43 Ministry of Social Development, Culture & Tourism 2,322,870.00 5,565,870.00 4,787,000.00 778,870.00 44-48 Ministry of Sports & Youth Development 30,000.00 157,000.00 180,000.00 (23,000.00) 49-50 Ministry of Energy 600,000.00 11,100,000.00 5,050,000.00 6,050,000.00 51-52 Ministry of Women Affairs 34,500.00 136,500.00 69,000.00 67,500.00 53-60 Ministry of Education, Science & Technology 30,471,295.00 50,629,572.50 63,471,600.00 (12,842,027.50) 61-68 Ministry of Health 9,388,155.00 22,954,395.00 20,800,000.00 2,154,395.00 69-72 Ministry of Industry & Solid Minerals 610,000.00 2,493,100.00 1,500,000.00 993,100.00 73-74 Ministry of Information & Communications 70,000.00 240,000.00 180,000.00 60,000.00 75-77 Ministry of Justice 605,000.00 3,665,000.00 1,540,000.00 2,125,000.00 78-79 Ministry of Housing & Urban Development - - 600,000.00 (600,000.00) 80-86 TPDA 47,250,150.00 87,789,200.00 93,700,300.00 (5,911,100.00) 87-88 Office of the Surveyor General 2,018,500.00 4,303,500.00 4,230,000.00 73,500.00 89-94 Bureau of Lands 79,010,371.00 115,470,010.71 213,280,000.00 (97,809,989.29) 95 Ministry of Local Govt. & Chieftaincy Affairs - - 250,000.00 (250,000.00) 96-102 Ministry of Works & Transport 7,101,800.00 18,157,874.00 12,715,300.00 5,442,574.00 103-106 Sharia Court of Appeal 178,390.00 280,685.00 356,780.00 (76,095.00) 107-108 Audit Department (State) 80,000.00 160,000.00 450,000.00 (290,000.00) 109-110 Ministry of Water Resources - 300,000.00 1,100,000.00 (800,000.00) 111 Legislature - 40,000.00 60,000.00 (20,000.00) 112-113 Ministry of Finance(BIR) - 2,616,400.00 - 2,616,400.00 TOTAL 200,920,085.72 392,955,019.20 496,536,205.00 103,581,185.80
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 50
NOTE 15 LICENCES JANUARY - DECEMBER, 2011
HEAD MINISTRY/ DEPARTMENT ACTUAL HALF 2011 ACTUAL ESTIMATE 2011 VARIANCE
N N N N 403 1-2 Ministry of Social Welfare & Culture 107,000.00 182,000.00 184,000.00 (2,000.00) 3-7 Ministry of Agric & Natural Resources 4,409,600.00 8,969,400.00 10,225,000.00 (1,255,600.00) 8 Ministry of Environment & Tourism - - - - 9-16 Ministry of Finance (BIR) 31,110,395.00 68,800,530.00 71,000,000.00 (2,199,470.00) 17 Ministry of Health 40,000.00 70,000.00 150,000.00 (80,000.00) 18 Ministry of Information & Communications 15,000.00 35,000.00 40,000.00 (5,000.00) TOTAL 35,681,995.00 78,056,930.00 81,599,000.00 (3,542,070.00) 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 51
NOTE 16 EARNINGS & SALES JANUARY - DECEMBER, 2011
HEAD MINISTRY/ DEPARTMENT HALF YEAR 2011 ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N N 404 1-2 Legislature 70,000.00 133,000.00 156,000.00 (23,000.00) 3-8 Ministry of Finance (BIR) 63,734,825.00 148,567,060.00 134,600,000.00 13,967,060.00 9-11 Governor's Office 598,000.00 598,000.00 350,000.00 248,000.00 12 Head of Service - - 924,800.00 (924,800.00) 13-16 Ministry of Commerce & Cooperatives 6,372,000.00 6,411,000.00 12,328,000.00 (5,917,000.00) 17-19 Ministry of Environment 2,532,860.00 4,165,290.00 4,856,800.00 (691,510.00) 20 Ministry of Industry & Solid Minerals - - - - 21-24 Ministry of Social Development, Culture & Tourism 1,054,559.05 3,219,190.03 3,538,000.00 (318,809.97) 25-27 Ministry of Women Affairs 1,245,000.00 4,510,000.00 5,210,000.00 (700,000.00) 28-47 Ministry of Agriculture & Natural Resources 3,501,490.00 7,816,550.00 47,050,580.00 (39,234,030.00) 48-52 Ministry of Education, Science & Technology 11,600.00 21,644,900.00 22,660,000.00 (1,015,100.00) 53-55 Ministry of Finance - - 5,000,000.00 (5,000,000.00) 55-56 Ministry of Health 12,581,101.10 38,660,617.10 31,400,000.00 7,260,617.10 57-62 Ministry of Information & Communications 282,900.00 27,719,460.00 32,570,000.00 (4,850,540.00) 63-65 Ministry of Justice 1,650,000.00 2,119,000.00 3,300,000.00 (1,181,000.00) 66-70 Ministry of Housing & Urban Development 1,411,000.00 24,816,922.13 10,542,000.00 14,274,922.13 71-74 Town Planning Authority 1,017,400.00 2,769,100.00 2,034,800.00 734,300.00 75-76 Office of the Surveyor General 2,150,000.00 4,332,430.00 4,300,000.00 32,430.00 77-84 Bureau of Lands 265,938,307.76 510,883,135.02 521,100,000.00 (10,216,864.98) 84-85 Ministry of Energy - - - 86-88 Ministry of Works & Transport 154,000.00 276,500.00 4,668,000.00 (4,391,500.00) 89 Scholarship Board - 17,400.00 - 17,400.00 90-91 Ministry of Planning & Economic Development - 610,000.00 700,000.00 (90,000.00) Total 364,305,042.91 809,269,554.28 847,288,980.00 (38,019,425.72)
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 52
NOTE 17 RENT ON GOVERNMENT PROPERTY JANUARY - DECEMBER, 2011
HEAD MINISTRY/ DEPARTMENT HALF YEAR 2011 ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N N 1-4 Governor's office - - 100,000.00 (100,000.00) 5 Head of Service 2,087,221.04 4,014,721.04 4,200,000.00 (185,278.96) 6-7 Ministry of Energy - - - 8-9 Ministry of Health 61,890.00 121,890.00 100,000.00 21,890.00 10-13 Ministry of Agric. & Natural Resources - - 5,700,000.00 (5,700,000.00) 14-17 Ministry of Housing & Urban Development 90,000.00 538,250.00 680,000.00 (141,750.00) 18 Office of the Surveyor General 471,000.00 1,020,500.00 1,000,000.00 20,500.00 18-21 Ministry of Commerce 423,000.00 2,367,000.00 16,980,000.00 (14,613,000.00) 19-22 Bureau of Lands 22,222,498.09 40,617,419.24 19,220,000.00 21,397,419.24 23 Ministry of Environment & Forestry 34,850.00 298,430.00 - 298,430.00 24 Ministry of Works - - - - 25-27 Ministry of Women Affairs 150,000.00 410,000.00 150,000.00 260,000.00 28 Ministry of Social Welfare, Culture & Tourism 203,000.00 573,000.00 418,000.00 155,000.00 29 Legislature 525,000.00 525,000.00 990,000.00 (465,000.00) Total 26,268,459.13 50,486,210.28 49,538,000.00 948,210.28
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 53
NOTE 18 INTEREST REPAYMENT & DIVIDEND JANUARY - DECEMBER, 2011
MINISTRY/ DEPARTMENT NOTE HALF YEAR 2011 ACTUAL 2011 ESTIMATE - 2011 VARIANCE
N N N N Ministry of Commerce & Cooperatives 17,269,178.75 30,505,001.64 27,310,250.00 3,194,751.64 Ministry of Finance 28,405,036.60 45,306,256.53 60,800,000.00 (15,493,743.47) Investment Income( MOFI) 18a 17,083,490.48 32,336,461.81 - 32,336,461.81 Legislature - - 15,000,000.00 (15,000,000.00) TOTAL 62,757,705.83 108,147,719.98 103,110,250.00 5,037,469.98 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 54
NOTE 18A OTHER INVESTMENT INCOME JANUARY - DECEMBER, 2011
COMPANY AMOUNT
N GTB PlC 8,335,854.91 Total Nigeria PLC 673,866.00 Nestle Nig Plc 4,483,046.34 Mobil PLC 1,555,287.30 Union Bank Plc 4,337,661.96 SCOA 53,723.25 Zenith Bank 2,438,949.99 Vitafoam Nig Plc 494,437.50 Nig Breweries Ltd 1,490.62 Fedelity 95,171.96 Access Bank 9,753,678.00 FirstInland/A.G Leventis 69,564.10 City securities Reg Ltd 23,598.00 MRS Oil Nig Plc 8,994.38 Ashaka Cement 11,137.50 TOTAL 32,336,461.81
SOURCE: MOFI, MIN OF FINANCE 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 55
NOTE 19 PARASTATALS RETAINED EARNING JANUARY -DECEMBER, 2011
HEAD INSTITUTION HALF YEAR 2011 ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N N 410 1 Kwara State Muslim Pilgrims Welfare Board - - - - 2 College of Education, Oro 32,463,600.00 211,927,800.00 64,926,000.00 147,001,800.00 3 College of Education, Ilorin 76,050,740.91 720,635,885.60 400,000,000.00 320,635,885.60 4 Kwara Polytechnic, Ilorin 305,891,348.35 1,308,720,966.70 511,786,697.00 796,934,269.70 5 Kwara State Art & culture 1,398,950.00 2,941,550.00 4,000,000.00 (1,058,450.00) 6 Kwara State Sports Council 1,945,115.00 4,765,280.00 4,060,230.00 705,050.00 7 Kwara State Water Corporation 70,984,601.44 133,139,294.54 141,969,203.00 (8,829,908.46) 8 Kwara State Property Development Corporation - - - - 9 Kwara State Broadcasting corporation 84,307,446.55 276,511,481.91 151,706,977.00 124,804,504.91 10 Kwara State Christian Pilgrims' Welfare Board - - - - 11 Kwara State Printing & Publishing Corporation 12,920,781.00 28,298,284.00 40,841,562.00 (12,543,278.00) 12 Kwara State Environmental Protection agency 130,000.00 130,000.00 1,423,200.00 (1,293,200.00) 13 College of Arabic & Islamic Legal Studies 9,302,700.00 20,848,565.00 18,605,400.00 2,243,165.00 14 College of Education, Science & Technical, Lafiagi 29,947,975.00 75,665,898.00 59,825,250.00 15,840,648.00 15 Rural Electrification Board 950,700.00 1,347,600.00 1,901,400.00 (553,800.00) 16 Kwara Television Service 16,909,485.68 29,870,649.24 33,818,971.00 (3,948,321.76) 17 Kwara State Tourism Board - - - - 18 Kwara State United Football Club 486,855.00 1,405,845.00 2,000,000.00 (594,155.00) 19 Kwara State Agricultural Development Project - - - - 20 Kwara State Insurance Broker Ltd - - - 21 Kwara State University, Malete 59,501,473.10 290,338,000.00 200,650,000.00 89,688,000.00 22 Kwara State College of Health Technology - - - - 23 College of Nursing & Midwifery - - - - TOTAL 703,191,772.03 3,106,547,099.99 1,637,514,890.00 1,469,032,209.99 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 56
NOTE 20 MISCELLANEOUS JANUARY - DECEMBER, 2011
HEAD MINISTRY / DEPARTMENT HALF YEAR 2011 ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N N 408 1-3 Ministry of Works 1,491,000.00 46,497,139.52 52,200,000.00 (5,702,860.48) 30 Ministry of Energy - 4,239,049.76 2,000,000.00 2,239,049.76 4-5 Office of the Surveyor General 524,765.00 1,004,385.00 1,050,600.00 (46,215.00) 6-7 Bureau of Lands 88,322,341.71 141,502,991.37 231,600,000.00 (90,097,008.63) Ministry of Sports & Youth Development 3,500.00 10,000.00 7,000.00 3,000.00 31 Ministry of Environment & Forestry - - 567,820.00 (567,820.00) Ministry of Finance - - 5,703,584,111.00 (5,703,584,111.00) 29 Ministry of Social Development & Culture - - 25,000.00 (25,000.00) Total 90,341,606.71 193,253,565.65 5,991,034,531.00 (5,797,780,965.35)
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 57
NOTE 21 SUBVENTION TO PARASTATALS JANUARY - DECEMBER, 2011
HEAD PARASTATALS HALF YEAR 2011 ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N N 438.1 1 Kwara State Muslim Welfare Board - - - - 2 Kwara State Christian Pilgrims Welfare Board - - - - 3 College of Education Oro 96,754,078.74 241,915,196.88 214,261,668.00 (27,653,528.88) 4 College of Education Ilorin 118,517,230.98 266,542,269.73 261,644,701.00 (4,897,568.73) 5 Kwara State Polytechnic 212,167,665.30 530,419,163.10 468,392,192.00 (62,026,971.10) 6 Kwara State Printing & Publishing Corporation 14,200,002.00 27,581,981.28 33,335,533.00 5,753,551.72 7 Kwara State Arts & Culture 13,033,335.60 27,764,013.67 28,773,058.00 1,009,044.33 8 Kwara State Sports Council 11,333,335.60 25,405,060.00 24,284,168.00 (1,120,892.00) 9 Kwara State Town Planning Authority - - - - 10 Kwara State Rural Electrification Board 15,300,000.00 33,890,510.34 32,231,710.00 (1,658,800.34) 11 College Of Education Lafiagi 45,720,840.00 114,302,098.32 89,054,262.00 (25,247,836.32) 12 College Of Arabic & Islamic Legal Studies 39,262,536.00 94,884,462.00 86,677,983.00 (8,206,479.00) 13 Kwara State Broadcasting Corporation 29,000,004.00 65,198,380.80 64,021,892.00 (1,176,488.80) 14 Kwara State Television Services 12,750,000.00 27,539,041.55 28,147,552.00 608,510.45 15 Kwara State Water Corporation 25,000,002.00 70,484,824.04 93,308,588.00 22,823,763.96 17 Kwara State Agricultural Development Project 19,999,998.00 40,000,002.00 50,775,985.00 10,775,983.00 18 Kwara United Football Club 65,978,502.00 171,840,504.00 145,657,516.00 (26,182,988.00) 19 Kwara State Rural Water Supply and Sanitation Agency 1,332,000.00 2,664,000.00 2,463,739.00 (200,261.00) 20 Kwara Environmental Protection Agency 4,869,600.00 9,739,200.00 4,050,598.00 (5,688,602.00) 21 Kwara State College of Health Technology - - - - 22 Kwara State University, Malete 375,523,465.02 865,872,441.70 700,000,000.00 (165,872,441.70) 23 Kwara State Road Traffic Management Authority 20,385,848.00 45,868,158.00 57,243,938.00 11,375,780.00 24 Kwara State Housing Corporation - - - - 25 Kwara State College of Nursing & Midwifery - - - - Total 1,121,128,443.24 2,661,911,307.41 2,384,325,083.00 (277,586,224.41) 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 58
NOTE 22 ECONOMIC SECTOR JANUARY - DECEMBER, 2011
HEAD MINISTRY OF AGRICULTURE & NATURAL RESOURCES ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 450/1 Land Development Services 9,899,998.00 9,900,000.00 2.00 450/5 Root & Tuber Expansion Programme 1,050,000.00 1,000,000.00 (50,000.00) 450/7 ADB National Dev Fund(State Counterpart Fund) 10,000,000.00 10,000,000.00 - 450/8 World Bank ADB National Fadama Programme - 104,160,770.00 104,160,770.00 450/11 Tree Crop Dev & Rehabilitation 4,100,000.00 8,000,000.00 3,900,000.00 450/15 Purchase of Machine for Data Collection & Crop Assessment 3,967,630.00 6,000,000.00 2,032,370.00 450/16 National Agric Insurancce Scheme - 6,500,000.00 450/18 Integrated Youth Farm Settlement 10,097,250.00 10,000,000.00 (97,250.00) 450/23 Fish Farming Multiplication Development - 9,650,000.00 9,650,000.00 450/25 National Programme for Food Security 1,454,604.27 20,000,000.00 18,545,395.73 450/27 Community Based Agriculture & Rural Dev. Project State Contribution - 4,500,000.00 4,500,000.00 450/28 Community Based Agriculture & Rural Dev. Project 115,400,000.00 - (115,400,000.00) 450/39 Fertilizer Procurement 103,612,500.00 314,450,000.00 210,837,500.00 450/42 World Bank Fadama III Dev.(State Counterpart Fund) 40,000,000.00 40,000,000.00 - 450/43 World Bank Loan on National Fadama Project III 184,511,915.27 108,871,483.00 (75,640,432.27) World Bank Loan on National Fadama Project II 66,436,102.35 - (66,436,102.35) 450/47 Government Community Farm at Shonga 16,040,233.20 16,040,233.00 (0.20) 450/52 Livestock Diseases Control/Vet Hospital 1,490,000.00 1,490,000.00 - GRAND TOTAL 568,060,233.09 670,562,486.00 102,502,252.91 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 59
NOTE 23 ECONOMIC SECTOR JANUARY - DECEMBER, 2011
HEAD MINISTRY OF ENVIRONMENT & FORESTRY ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 451/3 Fire Prevention and Protection Equipment - 1,500,000.00 1,500,000.00 451/4 Expansion and Maintenance of City Beautification Project 1,900,000.00 5,000,000.00 3,100,000.00 451/5 Purchase of $ Wheel Vehicle 4,958,187.50 10,010,000.00 5,051,812.50 451/6 Purchase of Waste Management Equipment 29,593,250.00 76,593,250.00 47,000,000.00 451/7 Control of Ecological Problem 5,983,647.08 18,173,750.00 12,190,102.92 451/8 Asa River Channelization 9,336,521.25 11,000,000.00 1,663,478.75 451/9 Procurement of Waste Management Facility Project 1,720,000.00 3,000,000.00 1,280,000.00 451/10 Procurement of 30 nos Motorcycles for monitoring & House to House Inspection - 1,000,000.00 1,000,000.00 Total 53,491,605.83 126,277,000.00 72,785,394.17 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 60
NOTE 24 ECONOMIC SECTOR JANUARY - DECEMBER,2011
HEAD MINISTRY OF COMMERCE & COOPERATIVE ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 452/3 Production of cooperative data base 4,142,775.00 5,200,000.00 1,057,225.00 452/7 Insurance cost for stadium shopping complex 1,043,047.95 1,400,000.00 356,952.05 452/8 Kwara State stadium shopping complex 5,400,000.00 2,000,000.00 (3,400,000.00) 452/11 Purchase of 2 nos Toyota Hilux Double Cabin - 5,000,000.00 5,000,000.00 452/16 Provision of external infrastructures for Ilorin Ultra Modern Mkt. 5,181,359.37 5,000,000.00 (181,359.37) 452/19 Staging of Trade Fair in the state 7,500,000.00 5,000,000.00 (2,500,000.00) 452/20 State activities on Nigeria Export Promotion Council 1,569,000.00 - (1,569,000.00) 452/21 Weekly Market Survey Inteligent Report on Prices of Essential Commodities 370,000.00 1,000,000.00 630,000.00 452/27 Development project at Kulende shopping complex, Ilorin 400,000.00 2,000,000.00 1,600,000.00 Total 25,606,182.32 26,600,000.00 993,817.68 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 61
NOTE 25 ECONOMIC SECTOR JANUARY - DECEMBER,2011
HEAD MINISTRY OF INDUSTRY & SOLID MINERAL ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 453/2 Elekoyangan Inustral Layout 972,000.00 500,000.00 (472,000.00) 453/6 Grading of 21Km Road mining site/Borehole at patikesan by Destroto Trust Company 1,064,405.00 - (1,064,405.00) 453/7 Site Acquisition and Service Scheme for Industrial Layout in the three(3) Senetorial District - 5,000,000.00 5,000,000.00 453/9 SMEDAN 1,996,977.87 2,000,000.00 3,022.13 453/10 Purchasing of one operational vehicle 4,978,182.50 - (4,978,182.50) Total 9,011,565.37 7,500,000.00 (1,511,565.37) 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 62
NOTE 26 ECONOMIC SECTOR JANUARY - DECEMBER,2011
HEAD MINISTRY OF ENERGY ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 454/1 Connection of Towns and Villages to National Grid(REP) 207,990,051.66 209,615,257.00 1,625,205.34 454/2 Purchase of Transformer and Electrical Plant and Equipment. 315,118,799.60 340,000,000.00 24,881,200.40 454/11 Connection of Bi-Water Project and other existing power station to National Grid 2,516,980.00 6,000,000.00 3,483,020.00 454/13 Street Light Construction 446,790,888.88 497,000,000.00 50,209,111.12 454/14 Traffic Light 4,744,043.75 14,362,863.00 9,618,819.25 454/15 Rehabilitation of some existing street lighting installation at state Headquarters 25,503,687.00 30,000,000.00 4,496,313.00 454/17 Upgrading of Injection Sub Station - 10,000,000.00 10,000,000.00 454/18 Evacuation Networks 453/11 (Ganmo NEPA) 15,119,349.56 18,500,000.00 3,380,650.44 Total 1,017,783,800.45 1,125,478,120.00 107,694,319.55 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 63
NOTE 27 ECONOMIC SECTOR JANUARY - DECEMBER,2011 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 64
NOTE 28 ECONOMIC SECTOR JANUARY - DECEMBER,2011
HEAD MINISTRY OF WORKS AND TRANSPORT ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 456/1 Construction of State Roads (Kosubosu-Chicanda) 200,000,000.00 500,000,000.00 300,000,000.00 456/2 Construction of New Roads 325,211,358.79 531,190,000.00 205,978,641.21 456/3 Internationl Airport Terminal Building 2,447,650.00 - (2,447,650.00) 456/4 Cargo 155,180,160.97 245,180,161.00 90,000,000.03 456/6 Kwara Road Maintaince Agency 99,349,020.00 269,214,000.00 169,864,980.00 456/7 Rural Roads 41,921,167.00 150,000,000.00 108,078,833.00 456/8 Project Design /Supervion Fees 6,717,183.52 30,000,000.00 23,282,816.48 456/9 Purshase of workshop tools /Equipment 15,206,200.00 20,000,000.00 4,793,800.00 456/11 Terminal Building/VIP Lodge - 190,542,754.00 190,542,754.00 456/12 International Aviation College (IAC) Bond. 744,143,996.62 900,000,000.00 155,856,003.38 456/13 Operation Expenses for IAC 214,017,652.60 400,000,000.00 185,982,347.40 456/17 Speed Breaker - 5,000,000.00 5,000,000.00 456/19 Kwara Road Management Authority( KWARTMA) 25,000,000.00 30,691,134.00 5,691,134.00 456/21 Mixed-Use Development Project (Bond) 99,562,703.55 99,562,704.00 0.45 456/22 Taxi Building Apron 25,184,250.00 150,000,000.00 124,815,750.00 456/28 Oo-going projets by present Administration 6,356,824,142.62 5,355,516,578.00 (1,001,307,564.62) 456/30 Purchase of V.I.O. Patrol Vehicles - 15,000,000.00 15,000,000.00 456/32 Maintenance of Fire Engine - 1,000,000.00 1,000,000.00 456/34 Fire Services Workshop 128,000.00 300,000.00 172,000.00 456/35 Fire Service Safety Equipment Uniform - 2,500,000.00 2,500,000.00 456/37 Purchase of Chemical Foam Compound 1,785,000.00 2,000,000.00 215,000.00 456/38 Communication/Workshop and Spare Parts for Fire Engineers 1,900,000.00 2,000,000.00 100,000.00 456/39 Purchase of 1 no. Toyota Hilux & 1 no. 18 Seater Bus Operational Vehicles for the Ministry 3,510,187.50 11,000,000.00 7,489,812.50 456/40 Rail Transport Development 69,769,692.00 100,922,096.00 31,152,404.00 Total 8,387,858,365.17 9,011,619,427.00 623,761,061.83 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 65
NOTE 29 SOCIAL SERVICES SECTOR JANUARY - DECEMBER,2011
HEAD MINISTRY OF EDUCATION ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 457/1 Construction of 2 block of Classroom in existing Normadic Schools - 9,000,000.00 9,000,000.00 457/2 Capital Grant to Agency for Mass Education - 10,000,000.00 10,000,000.00 457/3 Comprehsive development of schools 35,371,149.00 100,000,000.00 64,628,851.00 457/4 Teaching Aids for Schools for the Special Needs - 2,000,000.00 2,000,000.00 457/5 Development of Sports in Schools - 2,599,875.00 2,599,875.00 457/6 ScholarshipBoard-Bursary(Kwara Student in TertiaryInstitutions) 294,947,668.73 350,000,000.00 55,052,331.27 457/7 a) Scholarship Programme 15,262,000.00 50,000,000.00 34,738,000.00 457/8 Education Resources Centre - 5,800,000.00 5,800,000.00 457/9 Books Aids Programme(Purchase of Teachers' guide and work books - 52,000,000.00 52,000,000.00 457/11 Renovation & Rehabilitation of 200 classroomsin post primaryschools (100) 328,231,223.00 103,000,000.00 (225,231,223.00) 457/14 College of Education Oro 95,769,500.00 95,769,500.00 - 457/16 Kwara State Polytechnic Ilorin 87,000,000.00 87,000,000.00 - 457/17 College of Arabic & Islamic Studies Ilorin 33,925,000.00 33,925,000.00 - 457/18 College of Education (Technical) Lafiagi 31,586,000.00 31,586,000.00 - 457/19 State Contribution to Universal Basic Education 874,000,000.00 1,135,000,000.00 261,000,000.00 457/22 Teachers training & Retraining 6,000,000.00 - (6,000,000.00) 457/23 Provision of Laboratory equipment and furniture to 5 Science Secondary Schools - 15,583,410.00 15,583,410.00 457/24 Rehabilitation of 5 Science Secondary Schools 80,000,000.00 80,000,000.00 457/27 Vocational Education in Secondary Schools (Infusing Vocational Skills to Produce self reliable Students) - 80,000,000.00 80,000,000.00 457/29 Establishment of TVET Centres - 1,500,000.00 1,500,000.00 457/34 Kwara State University 766,341,245.42 700,000,000.00 (66,341,245.42) 457/35 SESP State Education Sector Project Loan (IDA - World Bank) 421,763,557.65 300,000,000.00 (121,763,557.65) 457/36 Renovation of Laboratories in 15 Secondary Schools - 20,000,000.00 20,000,000.00 457/50 Strengthening the planning capacity of MDA's 199,000.00 - (199,000.00) 457/54c Procurement of 98 desktop computer for level 12-15 officers 900,000.00 - (900,000.00) Total 2,991,296,343.80 3,264,763,785.00 273,467,441.20 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 66
NOTE 30 SOCIAL SERVICES SECTOR JANUARY - DECEMBER,2011
HEAD MINISTRY OF HEALTH ACTUAL 2011 ESTIMATE 2011 VARIANCE N N N 458/1 Rehabilitation of Specialist Hosiptal 6,000,000.00 25,000,000.00 19,000,000.00 458/3 Rehabilitation of General Hosiptal 1,705,681.04 221,840,934.00 220,135,252.96 458/4 Upgrading and Improvement of Hospitals (PHC) - 50,000,000.00 50,000,000.00 458/7 PathologyLaboratary & Mortuaries 150,000.00 - (150,000.00) 458/10 School of Nursing &Mid wifery - 10,000,000.00 10,000,000.00 458/11 School of Health Tech. Offa - 10,000,000.00 10,000,000.00 458/12 Public Health Laboratory 2,621,800.00 3,750,000.00 1,128,200.00 458/14 Health system fund project II(State counterpart) 50,000,000.00 240,000,000.00 190,000,000.00 458/15 Control of River Blindness - 2,500,000.00 2,500,000.00 458/17 National Health Management Information System - 5,000,000.00 5,000,000.00 458/20 Children Specialist Hospital,Centre Igboro, Ilorin - 2,000,000.00 2,000,000.00 458/21 National Programme on immunisation State Counterpart Funding 21,820,000.00 50,000,000.00 28,180,000.00 458/22 Safe Motherhood Initiatives & School Health Services 3,507,950.00 2,500,000.00 (1,007,950.00) 458/23 Anti Tuberculosis Drugs and Equipment - 2,000,000.00 2,000,000.00 458/24 Global Alliance Vaccine and Immunization (GAVI) 1,000,000.00 2,000,000.00 1,000,000.00 458/25 Immunisation(GAV)Donor Agency 5,526,000.00 5,000,000.00 (526,000.00) 458/26 Establishment of new school of NursingatOke-Ode. 19,576,807.17 107,500,000.00 87,923,192.83 458/27 Renovation of Epid Unit to Primary Health Care Immunization Centre - 5,000,000.00 5,000,000.00 458/28 Roll back malaria 131,335,146.83 10,000,000.00 (121,335,146.83) 458/29 Repair & Purchase of Hosiptal Equipment & material 33,564,574.82 20,000,000.00 (13,564,574.82) 458/33 Sight Saver International (State Counterpart) - 5,000,000.00 5,000,000.00 458/34 Sight Saver International 11,718,779.62 6,500,000.00 (5,218,779.62) 458/36 Construction of Maternity Theatre at Sobi Specialist Hospital 3,814,802.64 - (3,814,802.64) 458/37 Purchase of Hospital Beds and Beddings - 7,500,000.00 7,500,000.00 458/38 UNICEF Child Survival Programme (State Counterpart) - 5,000,000.00 5,000,000.00 458/39 HIV/AIDS Desk Office 54,950,000.00 5,000,000.00 (49,950,000.00) 458/40 Establishment of NutritionanUnitsand Nutrition Activities 205,000.00 - (205,000.00) 458/41 Community Base Health Insurance Scheme - 30,000,000.00 30,000,000.00 458/42 Avian Influenza Control Activities - 500,000.00 500,000.00 458/43 Diagnostic Centre(Bond) 424,262,658.57 400,000,000.00 (24,262,658.57) 458/44 Diease control &Health Emergency response 300,000.00 2,500,000.00 2,200,000.00 458/48 Maternal Neonatal and Child Health weeek 8,000,000.00 10,000,000.00 2,000,000.00 458/52 Constrction of Incinerator in all Hospitals - 20,000,000.00 20,000,000.00 Conditional Grants 596,832,066.68 - (596,832,066.68) Total 1,376,891,267.37 1,266,090,934.00 (110,800,333.37) 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 67
NOTE 31 SOCIAL SERVICES SECTOR JANUARY - DECEMBER,2011
HEAD MINISTRY OF INFORMATION & COMMUNICATION ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 459/4 Purchase of modern graphic arts machines/instrument 2,000,000.00 3,000,000.00 1,000,000.00 459/5 Completion of graphic arts studio complex 6,000,000.00 6,000,000.00 - 459/6 Purchase of Sculpture,Ceramics,Texile and Painting Instrument - 250,000.00 250,000.00 459/11 Audio Visual Equipment for Production of Print and Audio visual - 250,000.00 250,000.00 459/12 Establishment of State Archives 3,500,000.00 - (3,500,000.00) 459/14 Documentaries & Jingles on Government Project/Programme 226,564,847.23 225,564,847.00 (1,000,000.23) 459/15 Purchase of Newsprint &Production Inputs 10,000,000.00 10,000,000.00 - 459/17 Modern pre-Press equipment computers and accessories 7,573,990.00 36,000,000.00 28,426,010.00 459/19 Establishment of State-wide coverage 7,000,000.00 7,500,000.00 500,000.00 459/21 TV Out side Broadcasting Van/Purchase of Vehicle - 632,153.00 632,153.00 459/22 Purchase of TV Studio and Transmitter spare parts - 500,000.00 500,000.00 459/23 Connection of KWTV to PHCN Urban feeder - 250,000.00 250,000.00 459/24 Payment of subscription to Intel sat for Statelite Service - 1,000,000.00 1,000,000.00 459/26 Completion of fencing of the KWTV Premises - 250,000.00 250,000.00 459/27 Radio Kwara digital studios & Purchase of medium wave transmitter 22,853,000.00 22,853,000.00 - 459/29 Improvised Radio Outside Broadcasting (OB) Van - 500,000.00 500,000.00 459/32 Purchase of spare parts FM HT 35CD for FM Apata Yakuba 28,200,000.00 28,200,000.00 - 459/33 Refurbishment of 840FT radiated mast at Budo Efo Radio/ purchase of 1 No 250 KVA Generating set 15,000,000.00 20,000,000.00 5,000,000.00 459/35 Rehabilitation of suspended roof of the Main Complex at Broadcasting House - 1,000,000.00 1,000,000.00 459/38 Payment for NBC Lincense fee for 2008 Radio Kwara and Kwara TV - 4,000,000.00 4,000,000.00 Total 328,691,837.23 367,750,000.00 39,058,162.77
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 68
NOTE 32 SOCIAL SERVICES SECTOR JANUARY - DECEMBER,2011
HEAD MINISTRY OF SOCIAL DEVELOPMENT ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 460/1 Completion and equiping of the rehabilitation Centre Amayo - 5,000,000.00 5,000,000.00 460/8 Removal/Rehabilitation/Empowerment & Repatriatio of Street Beggars 3,000,000.00 3,000,000.00 - 460/10 Juvenile Remand Home Oko Erin - 125,000.00 125,000.00 460/13 Cultural Theatre Complex Lighting and Sound Effect - 3,000,000.00 3,000,000.00 460/18 Grants to Tourism Board 950,000.00 1,500,000.00 550,000.00 Total 3,950,000.00 12,625,000.00 8,675,000.00 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 69
NOTE 33 SOCIAL SERVICES SECTOR JANUARY - DECEMBER,2011
HEAD MINISTRY OF WOMEN AFFAIRS ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 461/1 Furnituring of Stella Obasanjo Dev. Centre 5,908,990.50 6,000,000.00 91,009.50 461/10 Enlightment programme on human trafficking(NAPTIP) 900,000.00 - (900,000.00) 461/11 Maintenance of Eqiupment of Kiddies day care centre 1,300,000.00 - (1,300,000.00) 461/12 Repair of Women Multipurpose Centre Fate - 2,500,000.00 2,500,000.00 461/15 Empowerment of widows,provision of relief materials grant 3,500,000.00 2,500,000.00 (1,000,000.00) Total 11,608,990.50 11,000,000.00 (608,990.50) 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 70
NOTE 34 SOCIAL SERVICES SECTOR JANUARY - DECEMBER,2011
HEAD MINISTRY OF SPORTS & YOUTH DEVELOPMENT ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 462/1 Kwara Football Academy 10,887,900.00 5,000,000.00 (5,887,900.00) 462/3 Rehabilitation of Olympic size swimming pool 4,646,250.00 8,000,000.00 3,353,750.00 462/5 Rehabilitation of Ilorin Golf Course 63,170,169.84 - (63,170,169.84) 462/6 Renovation of surrounding of stadium/purchase of tractor 700,000.00 5,000,000.00 4,300,000.00 462/8 National Sports Competition 2,965,000.00 10,000,000.00 7,035,000.00 462/9 International Sports Competition 2,175,000.00 5,000,000.00 2,825,000.00 462/13 National Sports Festival 19,735,500.00 20,000,000.00 264,500.00 462/16 Completion of Auditorium at Yikpata Youth Camp and 5 Hostels (Electrification and Furniture) - 10,000,000.00 10,000,000.00 462/17 Consttruction of Road Network,drainage & Fence at NYSC Camp Yikpata 2,250,000.00 50,000,000.00 47,750,000.00 462/18 Kwara Youth Choral Group - 4,000,000.00 4,000,000.00 462/19 Nigerian Youth Parliament and Summit Project 800,000.00 3,000,000.00 2,200,000.00 462/20 Renovation & upgrading of Stadium Complex main bowl 276,308,629.60 - (276,308,629.60) 462/22 Support for Kwara United Football Club 55,357,000.00 30,000,000.00 (25,357,000.00) 462/23 Support for other Sports 26,057,356.00 70,000,000.00 43,942,644.00 Total 465,052,805.44 220,000,000.00 (245,052,805.44) 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 71
NOTE 35 REGIONAL SECTOR JANUARY - DECEMBER,2011
HEAD MINISTRY OF WATER RESOURCE ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 463/2 Water supply Turnaround Programme of Asa Dam Water Works 467,996,397.86 291,900,000.00 (176,096,397.86) 463/3 Expansion & Rehabilitation of Semi Urban and Urban Water Schemes 163,827,458.06 195,215,308.00 31,387,849.94 463/4 Bulk Purchase of Maintenance Material 10,000,000.00 30,000,000.00 20,000,000.00 463/5 Rehabilitation/Extension of pipe Network 21,548,704.63 452,372,823.00 430,824,118.37 463/6 Water Treatment Chemical(Water Corporation) 178,700,000.00 200,000,000.00 21,300,000.00 463/14 Drilling of Hand Pump and Motorized Borehole 60,719,990.00 91,770,940.00 31,050,950.00 463/15 Rural Water Turnaround 62,046,000.00 152,046,000.00 90,000,000.00 463/18 Hygiene Education and Mobilization 2,969,600.00 433,200.00 (2,536,400.00) 463/20 UNICEF(State Contribution) 1,715,000.00 900,000.00 (815,000.00) 463/21 Rig Maintenance 14,043,361.37 18,043,361.00 3,999,999.63 Total 983,566,511.92 1,432,681,632.00 449,115,120.08 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 72
NOTE 36 REGIONAL SECTOR JANUARY - DECEMBER,2011
HEAD MINISTRY OF HOUSING &URBAN DEVELOPMENT ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 464/1 Provition of Site & Sevices 1,435,000.00 6,435,000.00 5,000,000.00 464/2 Infrastructural Facilities for Housing Units for Public (Mandate i-iii) - 500,000.00 500,000.00 464/7 Construction of Judges Quarters 382,092,907.10 450,000,000.00 67,907,092.90 464/11 Renewal/Slum Clearance,Street Naming and House Numbering - 5,000,000.00 5,000,000.00 464/18 Review of Master Plan of Ilorin Metropolis-25Km radius from the General Post Office - 10,000,000.00 10,000,000.00 464/19 Drainge &Fencing of the Premises of Survey Department 4,219,639.05 4,496,953.00 277,313.95 464/20 Renovation of Office Blocks in Survey Department - 5,000,000.00 5,000,000.00 464/21 Revision of State and Local Govt Maps and Production of Gazette of Place Names 6,739,708.68 6,739,709.00 0.32 464/22 Purchase of 6Nos of Hilux vehicles 3,510,187.50 7,000,000.00 3,489,812.50 464/23 Development of New Public Cecmetery(for Christian & Muslim) 30,431,257.08 20,000,000.00 (10,431,257.08) 464/25 Capital Grant to Housing Corporation 5,855,000.00 25,855,000.00 20,000,000.00 464/27 Reconstruction of 4 Housing unit at Irewolede Housing Estate Ilorin and 3 Unit at Mandate 16,988,304.70 18,800,000.00 1,811,695.30 464/28 Renovation of TPDA and MHUD Headquarter 644,710.00 10,000,000.00 9,355,290.00 Total 451,916,714.11 569,826,662.00 117,909,947.89 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 73
NOTE 37 REGIONAL SECTOR JANUARY - DECEMBER, 2011.
OFFICE OF SURVEYOR GENERAL ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N Survey & Documentation of Government landed properties 10,116,500.00 7,000,000.00 (3,116,500.00) Total 10,116,500.00 7,000,000.00 (3,116,500.00) 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 74
NOTE 38 HEAD NO: 465 GENERAL ADMINISTRATION
SUB HEAD GOVERNMENT HOUSE ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 2 Other New Project 234,358,469.51 250,000,000.00 15,641,530.49 3 Government House (Residence) 99,897,634.48 150,000,000.00 50,102,365.52 4 Construction of New Banquent Hall 3,000,000.00 25,000,000.00 22,000,000.00 5 Security Equipment in Government Ministries/MDAS 24,865,650.00 25,000,000.00 134,350.00 7 Protocol Cars &Vans 606,027,570.00 850,000,000.00 243,972,430.00 8 Communications Equipments 6,580,397.00 20,000,000.00 13,419,603.00 9 Renovation of government Charlets 141,901,408.45 150,000,000.00 8,098,591.55 12 Renovation of High Court Phase 11 10,483,039.59 40,000,000.00 29,516,960.41 Sub Total 1,127,114,169.03 1,510,000,000.00 382,885,830.97
GOVERNOR'S OFFICE 2 Other new project 199,796,281.77 - (199,796,281.77) 3 Government House Resident 69,734,212.68 - (69,734,212.68) 7 Protocol Cars & Vans 236,697,559.00 - (236,697,559.00) 9 Renovation of Government Chalets 4,238,303.50 - (4,238,303.50) 13 Contigencies 1,600,000.00 - (1,600,000.00) 17 Metropolitan Square, Ilorin 267,839,432.84 562,000,000.00 294,160,567.16 18 Construction of Office of First Lady 3,400,000.00 80,000,000.00 76,600,000.00 19 Construction of Deputy Governor Office 16,378,265.95 25,000,000.00 8,621,734.05 24 Purchase of Vehicle-All political officer holder 416,489,983.30 509,350,579.00 92,860,595.70 25 Purchase of office Equipment and furnitur 32,357,571.04 15,000,000.00 (17,357,571.04) 26 Capital grant to State INEC 5,260,500.00 10,000,000.00 4,739,500.00 29 Police equipment 71,254,894.00 100,000,000.00 28,745,106.00 34 Kwara Football Accademy 15,000,000.00 - (15,000,000.00) Construction/Completionof palaces for 10 first class tradition chief in the state 16,128,710.31 - (16,128,710.31) Sub Total 1,356,175,714.39 1,301,350,579.00 (54,825,135.39)
BUREAU OF LANDS 37 Paymentof outstanding Compensation & Acquistion of new sites 787,550,191.81 600,000,000.00 (187,550,191.81) 39 Implememtation of an integrated GIS/LIS automation project 6,000,000.00 63,000,000.00 57,000,000.00 41 Renovation & Rehabiliation of Office Accommodation 3,000,000.00 - (3,000,000.00) 43 Purchase of furniture & fixtures 28,868,092.50 10,000,000.00 (18,868,092.50) Sub Total 825,418,284.31 673,000,000.00 (152,418,284.31)
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 75
NOTE 38 HEAD NO: 465 GENERAL ADMINISTRATION (Cont’d.)
SUB HEAD GOVERNMENT HOUSE ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N HEAD OF SERVICE 9 Renovation of Government Chalets 1,700,000.00 - (1,700,000.00) 24 Purchases of Vehicle all political office holder 48,584,417.10 - (48,584,417.10) 46 Furnishing and Equipping of the within the office of The HOS 16,541,200.00 27,948,000.00 11,406,800.00 47 Purchase of 250KVA generating set for SDC 4,456,500.00 10,000,000.00 5,543,500.00 48 Renovation and furnishing of offices- All Ministries/Departments 58,054,046.00 94,048,546.00 35,994,500.00 49 300 Computer setsfor GL14 - 15 all ministries 1,977,500.00 10,000,000.00 8,022,500.00 50 Renovation of secretariat phase 1 complex 107,242,435.05 170,000,000.00 62,757,564.95 51 Renovation of staff quarters 5,354,756.00 4,993,755.00 (361,001.00) 53 Purchase of operational vehicles (All Ministries) 74,615,060.00 110,000,000.00 35,384,940.00 54 Renovations/Upgrading of Class Room for SDC 950,000.00 2,500,000.00 1,550,000.00 55 Purchase of office Equipment and furniture(All Ministries) 21,933,897.44 32,200,000.00 10,266,102.56 56 Construction of SDC fence and gate 1,950,000.00 2,500,000.00 550,000.00 57 Renovation and Furnishing of S.D.C Library - 2,500,000.00 2,500,000.00 60 Refurbilshing of vehicles for office of HOS 1,330,800.00 2,000,000.00 669,200.00 61 Procurement of Biometric Finger Printer and Reader Machine for E-Auditing 9,104,000.00 9,104,000.00 - 62 Furnishing & Equipping of 25 Rooms Hostel at SDC - 2,450,000.00 2,450,000.00 64 Procurement of Additional Computer sets and Accessories for SDC - 2,800,000.00 2,800,000.00 65 Renovation of permanet site State Pension Board(Old Herald Building) 250,000.00 5,250,000.00 5,000,000.00 66 Computerisation of Pension ID Card for Pensioners 498,500.00 498,500.00 - 69 Construction of New Secretariat Complex (Bond) 250,000.00 20,000,000.00 19,750,000.00 75 Construction of NUJ office 43,043,766.05 60,205,000.00 17,161,233.95 76 Construction of Resdential Building for two term Governor and Deputy Governor 78,208,379.35 210,000,000.00 131,791,620.65 UNICEFActivities 140,000.00 - (140,000.00) Sub Total 476,185,256.99 778,997,801.00 302,812,544.01
MINISTRY OF PLANNING & ECON. DEV. 77 Kwara Bond Rating Review & Monitoring Fees. 49,465,500.00 60,000,000.00 10,534,500.00 78 UNICEF Assisted ProjectCounterpart Funding (all Project) 8,000,000.00 25,000,000.00 17,000,000.00 79 Unicef Activities (All Projects) 140,000.00 30,000,000.00 29,860,000.00 80 Procurement of utility vehicles for planning & statistics Directorate 3,510,187.50 12,000,000.00 8,489,812.50 Conditional grant scheme(State Contribution) 239,527,739.62 500,000,000.00 260,472,260.38
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 76
NOTE 38 HEAD NO: 465 GENERAL ADMINISTRATION (Cont’d.)
SUB HEAD GOVERNMENT HOUSE ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N
82 Conditional grant scheme(Federal Contribution) 1,315,000.00 - (1,315,000.00) World Bank Community Social Development Project (State Contribution) - 25,000,000.00 25,000,000.00 World Bank Community Social Development project, Loan 148,793,733.65 - (148,793,733.65) 88 Sustainable Agric.,Enviromental and Rural 1,300,000.00 - (1,300,000.00) Sub Total 452,052,160.77 652,000,000.00 199,947,839.23
MINISTRY OF JUSTICE 96 Purchase of Law Books for Library 4,988,740.00 10,000,000.00 5,011,260.00 97 Review of Law of Kwara State - 10,000,000.00 10,000,000.00 20,000,000.00 15,011,260.00 JUDICIARY (HIGH COURT OF JUSTICE 4,988,740.00 114 Installation of Court Automated Information System (CAIS) for High Court 40,398,750.00 80,900,000.00 40,501,250.00 Sub Total 40,398,750.00 80,900,000.00 40,501,250.00
MINISTRY OF LOCAL GOVT. & CHIEFTAINCY AFFAIRS 125 Construction/Completion of the Palaces for 1st Class Traditional Chiefs in the State 16,744,414.86 30,000,000.00 13,255,585.14 Sub Total 16,744,414.86 30,000,000.00 13,255,585.14
JUDICIAL SERVICE COMMISSION 133 Computer Network system for 3 Department. Admin,Acct & Budget - 500,000.00 500,000.00 134 1 Generator - 1,000,000.00 1,000,000.00 135 6 Nos Fire Fighter Equipment - 100,000.00 100,000.00 Sub Total - 1,600,000.00 1,600,000.00
STATE AUDIT 139 Purchase of 2 nos Buses - 5,000,000.00 5,000,000.00 140 Purchase of Saloon Car - 5,000,000.00 5,000,000.00 Sub Total - 10,000,000.00 10,000,000.00
TOTAL for Head 465 4,299,077,490.35 5,057,848,380.00 758,770,889.65 2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 77
NOTE 39 LEGISLATURE JANUARY - DECEMBER, 2011
HEAD KWARA STATE HOUSE OF ASSEMBLY ACTUAL 2011 ESTIMATE 2011 VARIANCE
N N N 466/1 Design & Installation of web side for the Kwara State Legislature - 4,000,000.00 4,000,000.00 466/4 Purchase of office equipment,tractor & slastor 5,017,000.00 5,500,000.00 483,000.00 466/10 Renovation, Furnishing and Landscaping of Speaker's Quarters - 10,000,000.00 10,000,000.00 466/12 Purchase of Vehicles/Motorcycles - 5,000,000.00 5,000,000.00 466/15 Renovation and Landscaping of Deputy Speaker's Residence - 4,000,000.00 4,000,000.00 466/16 Construction of Medical Centre - 12,000,000.00 12,000,000.00 466/18 Construction of office accommdation & fence 16,450,715.76 16,500,000.00 49,284.24 466/20 Internet/E-mail service 1,920,846.25 3,000,000.00 1,079,153.75 466/22 Construction of car park 9,200,000.00 9,500,000.00 300,000.00 466/29 Furnishing of new office complex 24,231,136.00 25,000,000.00 768,864.00 466/31 Renovation of Assembly Chamber and Admin. Office - 15,000,000.00 466/32 Purchase of Tractor, Slasher and Hydraulic Lift - 7,500,000.00 466/33 Rehabilitation & furnishing of dillapidated quarter at parilament village 13,000,000.00 15,000,000.00 2,000,000.00 466/35 Installation & Rehabilitation of Light in & around Assembly Complex - 2,500,000.00 2,500,000.00 Total 69,819,698.01 134,500,000.00 35,680,301.99
2011 EXPENDITURE
2011 RECEIPTS
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 78 INTERNALLY GENERATED REVENUE FROM 2002 - 2011
PERSONNEL COSTS 2002 - 2011
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 79 CAPITAL RECEIPTS AND CAPITAL EXPENDITURES FROM 2002 - 2011
RECURRENT COSTS AND INTERNALLY GENERATED REVENUE, 2002 - 2011
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 80 RECURRENT & CAPITAL EXPENDITURES, 2002 - 2011
TOTAL REVENUE AND CAPITAL EXPENDITURES, 2002 - 2011
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 81 CAPITAL EXPENDITURES 2002 - 2011
REVENUE BY SOURCE 2002 - 2011
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 82 ALLOCATION FROM FEDERATION ACCOUNT FROM 2002 - 2011
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 83 FOR ENQUIRY AND FURTHER INFORMATION :
Office of the Accountant - General State Treasury Ministry of Finance Ilorin Kwara State
email: [email protected]
2011 Report of the Accountant - General KWARA STATE GOVERNMENT Page 84