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2011 Annual Report Layout 1 KWARA STATE OF NIGERIA 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.
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