INDUSTRIAL ATTACHMENT REPORT FOR ATTACHMENT CONDUCTED AT THE

COUNTY TREASURY, COUNTY GOVERNMENT OF MAKUENI.

BY:

NAME. MICHAEL SOLOMON

REG. NO.: BBU/015/19

SIGNATURE: …………………

DATE: …………………

A REPORT SUBMITTED AS A REQUIREMENT FOR THE PARTIAL FULFILMENT

TO THE AWARD OF BACHELOR OF…IN THE FINAL YEAR.

AUGUST 2022.

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 DECLARATION

I, MICHAEL SOLOMON declare that this is my original work and that it has never been

submitted to any other institution other than KIRINYAGA UNIVERSITY for academic credit.

Signature __________________________ Date __________________________

INDUSTRY BASED SUPERVISOR’S DECLARATION

This report has been submitted with my approval as the attaché’s supervisor.

Name: ___________________________________________________________

Signature __________________________Date __________________________

DEAN SCHOOL OF PURE AND APPLIED SCIENCES

This report has been submitted for examination with my approval as the faculty advisor.

Name: _________________________________________________________________

Signature ____________________________Date ______________________________

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 ACKNOWLEDGEMENT

Special appreciation goes to my industry supervisor …………………………………… and the

entire staff of Makueni County Government for their efforts and guidance and insightful counsel

during the entire duration of the attachment.

I would also like to appreciate my lecturers, fellow students and all individuals who contributed

in one way or another during the attachment duration.

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 DEDICATION

This attachment report is dedicated to my family, friends, colleagues and all those who

participated or assisted in any way during its undertaking for their support. Thank you and God

bless you all for your support and helpful contribution and guidance.

I also dedicate this report to the lecturers and the administration of KIRINYAGA

UNIVERSITY who have made this attachment a success. I thank the university assessor

………………………………………..for assessing me when I had already gained clear

knowledge of the proceedings in the county government of Makueni Treasury.

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 LIST OF FIGURES

Figure 1 Kenyan map.......................................................................................................................1

Figure 2 Organiszation structure.....................................................................................................4

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 LIST OF ABBREVIATION AND ACRONYMS

LPO- LOCAL PURCHASE ORDER.

LSO- LOCAL SERVICE ORDER.

IFMIS- INTERGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM.

PVS -PAYMENT VOUCHERS

AIE -AUTHORITY TO INCURRE EXPENDITURE

FAS- FINANCIAL ACCOUNTING SERVICES

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 DEFINITION OF TERMS.

Invoicing – itemizing bill for goods sold or services provided, containing individual prices, the

total charge and the terms.

Validating – to give official sanctions, confirmation or approval to.

Imprest – a fund by an organization for specific expenditure item and restored to a fixed amount

periodically

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 ABSTRACT

Bachelor of commerce, students must go for industrial attachment before they graduate. The

attachment should last for at least two months, that is, eight weeks and is in partial fulfillment of

the requirement for the award of this degree. While on attachment, students are fully under the

supervision of the management of the organization attached. The university is also required to

send a member of academic staff to the host organization to supervise the student. Student are

therefore required to notify the university in writing on the organization where they are attached

including the physical location for easier supervision. A confidential assessment report is written

at the end of the attachment period for academic evaluation. It is on the basis of this background

that I was attached at the MAKUENI COUNTY TREASURY OF GOVERNMENT from 17 TH

MAY, 2022 to 29TH JULY, 2022. During my attachment period I learnt so much in my area of

study, and the experience, knowledge and motivation I got during my attachment period at the

county government head office of treasury is of great value to my future career.

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 CHAPTER ONE

1.1 INTRODUCTION

Industrial attachment involves practical work that exposes students to the necessary practical

oriented work that is meant to teach and equip them to real life working experience as it revolves

their specific discipline study. The training tries to bring the theoretical and practical aspects

together in order to find out how things should be done. That is why it is seen as a step forward

of progress by sending the students to embark on it. This report summarizes the work carried out

and industrial training experience gained during the three months of attachment dated from 17 TH

MAY, 2022 to 29TH JULY, 2022. The industrial attachment was carried out at the headquarters

of Makueni County, Wote Town.

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1.2 GEOGRAPHICAL LOCATION.

Makueni County (Formerly Makueni district) is a county in the former Eastern Province of

Kenya, covers an area of 8034.7 square kilometers.

Square kilometers.

2
1.3 HISTORICAL BACKGROUND

Makueni County is a county in the former Eastern Province of Kenya. Its capital and largest

town is Wote. The county covers an area of 8034.7 sq.km with a projected population of more

than 987,653 (2019 census) people. Makueni County represents the former Makueni district

together with other districts. It is one of the 47 counties established under the new constitution

2010. It geographically borders Kajiado County to the west, Taita Taveta to the south, Kitui

County to the East and Machakos County to the North. The county lies in arid and semi-arid

zones of the Eastern region of the country. Major physical features in the county include the

volcanic Chyulu hills which lie along the south west border of the Kibwezi west constituency,

Mbooni hills in Mbooni constituency and Kilungu hills in Kaiti Sub County.

The county has 30 Assembly Wards namely:

 Mbooni sub-county: wards (Tulimani, Mbooni, Kithungo/Kitundu, Kisau/Kitete,

Kako/Waia, Kalawa)

 Kilome sub-county: wards (Kiima Kiu/Kalanzoni, Mukaa, Kasikeu)

 Kaiti sub-county: wards (Kee, Kilungu, Ilima, Ukia)

 Makueni sub-county: wards (Nzaui/Kalamba, Muvau, Kathonzweni, Mavindini,

Kitise/Kithuki, Wote, Mbitini)

 Kibwezi West sub-county: wards (Makindu, Kikumbulyu North, Kikumbulyu South,

Nguumo, Nguu/Masumba, Emali/Mulala)

 Kibwezi East sub-county: wards (Masongaleni, Mtito Andei, Thange, Ivingoni)

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The County Treasury plays an essential role in the achievement of the County Government of

Makueni strategic objectives. This is mainly through the provision of financial services and

reports, which forms the basis of management decision-making, planning and control. The

treasury function also involves the design and implementation of policies, which minimize the

risk of loss, ensure protection of assets, encourage cost-effective employment of resources and

guard against irregularities.

1.4 Vision statement

A county where resources are sustainably harnessed and equitably shared for the benefit of every

household.

1.5 Mission statement

Engaging all stakeholders in harnessing and governance of resources in a cost-effective way for

the transformation of the lives of the county's population

1.6 Core Values

Specifically the county government works in compliance with the principles of:

 Integrity

 Transparency

 Accountability

 Good governance

 Competence

 Respect for all

 Fairness and Equity.

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 1.7 ORGANIZATIONAL STRUCTURE AND FUNCTIONS OF MAKUENI COUNTY

GOVERNOR

DEPUTY GOVERNOR

COUNTY SECRETARY CHIEF OF STAFF

EXECUTIVE COMMITTEE

MEMBER (FINANCE)

CHIEF OFFICER

FINANCIAL
BUDGET AND SOCIAL
INTERNAL SUPPLY CHAIN
REVENUE
ACCOUNTING
EXPENDITURE ECONOMIC
AUDIT UNIT MANAGEMENT
SERVICES

DEPARTMENTAL ACCOUNTANTS

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1.7.1 County Treasury Directorates

To fulfill the above roles the County Treasury has been divided into the following units:

 Socio-Economic Planning

 Budget and Expenditure

 Revenue

 Supply Chain Management Services

 Financial Accounting Services

 Internal Audit Services

 Registry

1.7.2 The following is the organization chart of the Financial Accounting Services.

ECM

Chief Executive Officer

The Directors

Chief accountant

Departmental accountants

Figure 1.3: organization chart of FAS,

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source: 2018
1.7.3 FUNCTIONS OF THE COUNTY TREASURY

a) According to Public Finance Management Act 2012, the following are the responsibilities

of the county treasury;

b) Developing and implementing financial and economic policies in the county;

c) Preparing the annual budget for the county and co-coordinating the preparation of

estimates of revenue and expenditure of the county government;

d) Coordinating the implementation of the budget of the county government;

e) Mobilizing resources for funding the budgetary requirements of the county government

and putting in place mechanisms to raise revenue and resources;

f) Managing the county government's public debt and other obligations and developing a

framework of debt control for the county;

g) Consolidating the annual appropriation accounts and other financial statements of the

county government in a format determined by the Accounting Standards Board;

h) Ensuring compliance with accounting standards prescribed and published by the

Accounting Standards Board from time to time;

i) Maintaining proper accounts and other records in respect of the County Revenue Fund,

the County Emergencies Fund and other public funds administered by the county

government.

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1.7.4 ROLES OF THE COUNTY TREASURY

According to Public Finance Management Act 2012, the following are the responsibilities of the

county treasury;

1) Developing and implementing financial and economic policies in the county;

2) Preparing the annual budget for the county and co- coordinating the preparation of

estimates of revenue and expenditure of the county government;

3) Mobilizing resources for funding the budgetary requirements of the county government

and putting in place mechanisms to raise revenue and resources;

4) Managing the county government's public debt and other obligations and developing a

framework of debt control for the county;

5) Consolidating the annual appropriation accounts and other financial statements of the

county government in a format determined by the Accounting Standards Board;

6) Acting as custodian of the inventory of the county government's assets except where

provided otherwise by other legislation or the Constitution;

7) Ensuring compliance with accounting standards prescribed and published by the

Accounting Standards Board from time to time;

8) Ensuring proper management and control of, and accounting for the finances of the

county government and its entities in order to promote efficient and effective use of the

county's budgetary resources.

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1.8 OBJECTIVES OF THE COUNTY TREASURY, FINANCE

A sound Finance Regulations and Procedures will ensure that:

1. Provision of adequate, complete and timely financial reports and statements.

2. Maximization of revenue collection and accountability.

3. Prompt settlement of all obligations and in accordance with established procedures.

4. Complete documentation of accounting records.

5. Adequacy in allocation and segregation of duties for proper internal controls/checks.

6. Prevention of fraud

7. All revenues received are properly receipted and accounted for.

8. All expenditures incurred are properly supported and accounted for.

9. Proper authorization for payments is established.

10. All approval stages or processes in effecting any financial transaction are observed.

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 CHAPTER TWO

2.1 INTRODUCTION

This chapter discusses the activities that took place during my industrial training that lasted for

three months, an analysis of learnt knowledge and applied skills established during attachment.

During the attachment, I gained experience through general activities and the specific activities

in the organization.

2.2 GENERAL ACTIVITIES UNDERTAKEN.

2.2.1 Financial Accounting section

1. Maintaining the vote book.

2. Invoicing payments.

3. Running payment invoices

4. Processing payment vouchers

5. Examining payment vouchers

6. Initiating Quick pay

7. Filing of payment vouchers at the archive office after payment.

8. Financial reporting [analyzing payment details, expenditures and salaries for different

departments]

9. Cash management [preparation of cashbooks and bank reconciliation both manual and

via IFMIS]

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2.2.2 Cash office section

1. Validating of invoices through IFMIS.

2. Internet Banking

3. Invoicing payments.

4. Initiating Quick pay

2.3 SPECIFIC DUTIES PERFORMED

WEEK ONE (17th MAY to 20thMAY)

1. Orientation to the organization staff and personnel, rules and regulation.

2. Got introduced to the payment system.

3. Introduced to examination of vouchers in examination area.

4. Got introduced to surrender Imprest, formulating the surrender Imprest for filling.

WEEK TWO (23RD MAY TO 27THMAY)

1. Introduction to invoicing module and downloaded all the vouchers invoiced in the

system

2. Trained on receiving and recording vouchers for examination.

3. Examination of vouchers and ascertaining their correctness.

4. Recording Imprest surrenders in the Imprest book.

5. Reconciled payment details from IFMIS system and recurrent statement in accounting

section.

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WEEK THREE (30TH JUNE TO 3rd JUNE)

1. Receiving, scanning and photocopying documents in procurement directorate.

2. Authorizing payment in Internet Banking.

3. Holiday

4. Preparation of payment vouchers

5. Examination of Imprest surrender in the examination desk.

WEEK FOUR (6TH JUNE TO 10TH JUNE)

1. Filling of documents.

2. Arranging the files in order in the registry office.

3. Locating and retrieving voucher from the files.

4. Retrieval of levy account vouchers from the files.

5. Examination of payment vouchers.

WEEK FIVE (13TH JUNE TO 17th JUNE)

1. Examination of payment vouchers.

2. Voted financial requisition in the excel sheet.

3. Assisted in updating global Imprest register.

4. Trained on updating recurrent cashbook and doing respective reconciliation.

5. Assisting in giving vouchers cashbook numbers.

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 WEEK SIX (20TH JUNE TO 24TH JUNE)

1. Authorizing payment in internet banking.

2. Verifying that payment has been processed successfully in internet banking.

3.

WEEK SEVEN (11TH JULY TO 15TH JULY)

1. Preparation of loan amortization schedules and mortgage fund financial statement

2. Invoicing of payment vouchers and controlling the vote book.

3. Reconciliation of weekly expenditure report both recurrent and development expenditure.

4. Preparation of monthly expenditure reports and reconciliation of pending cashbook with

KCB Operation account.

5. Auto reconciling cashbook against bank statement

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WEEK EIGHT (18TH JULY TO 22ND JULY)

1. Filling of payment vouchers according to cashbook numbers given.

2. Assisting in initiating KCB quick pay.

3. Loading payment voucher information.

4. Updating invoice register.

5. Assisting in authorizing payment in Internet Banking.

WEEK NINE (25TH JULY TO 29TH JULY)

1. Loading of payment vouchers in the system.

2. Assisted in giving payment vouchers cashbook numbers.

3. Filling of the payment vouchers according to cashbook numbers given.

4. Assisted in examining payment vouchers.

5. Examining of Imprest surrenders.

2.4 NEW SKILLS LEARNT AND APPLIED SKILLS

During my attachment in this organization, I have learnt a lot of things that will assist me in

other organizations.

 Self Confidence and communication skills

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During the first week I lacked this skill when talking to my supervisor or even to those who

wanted to be served. However later on I adapted to the working environment. I could even

complete tasks from different supervisor under a clear notion that I was doing the right thing.it

motivated me a lot.

 Self-initiative

I had a driving force in me that pushed me to execute my tasks. I would not wait for my

supervisor to coerce me carrying out my duties. In some cases, needed quick decision-making I

had to pass decision to avoid curbing the process by consulting my supervisor.

 Interpersonal skills

I interacted with people from different backgrounds and personalities. This improved my

interpersonal skills. Due to these interpersonal skills, I began to realize the importance of

teamwork and made strong bond with my colleagues.

 Teamwork

Teamwork is working together. Good teamwork involves having a good systems and process to

work effectively together as team. The office has also helped me know how to build cohesion

with suppliers.

 Team building skills

They are vital to harness workers’ productivity. The work groups provided an insight on the

reason dynamic remain the only pillar of organizational strength.

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  Computerized systems. Working with computerized system helped me acquire new skill

on computerized e-procurement (IFMIS).

2.5. COMPETENCIES ACQUIRED.

i. Competency in the pay and account sections.

ii. Gained competence in preparation of various financial reports e.g. financial year reports.

iii. Competency in documentation process; the type of exposure in the attachment period

gave the opportunity to be familiarized to the kind of documents used in the procurement

department.

iv. Competency in the procedure on procurements of goods and services; further

competencies regarding the receipts, inspection and storage of the same.

v. Competency in the responsibility, authority and accountability in accounts management.

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 CHAPTER THREE

SUMMARY, DISCUSSION AND RECOMMENDATIONS.

3.1 INTRODUCTION

This chapter contains summary, conclusion and recommendations.

3.2 SUMMARY

The attachment period was very motivating and enjoyable as there was so much learning within

the organization in the department I worked. Many skills were acquired as well as applied which

helped to expand my knowledge base. During my stay in the organization, I worked in the

finance department of accounting which is relevant to my area of specialization. Makueni county

government staffs are very cooperative and determined in their work. Most of them work under

minimal supervision. The organization was an effective platform for my learning and applying

practically gained knowledge.

Generally, the environment was a learn-friendly and a highly efficient practical class.

3.3 DISCUSSIONS

The organization was efficient in facilitating my expectations in addition to offering its services

effectively. The organization is also a very busy place where immediate relation with its clients

is basic and mainly the key factor which in turn makes it very essential to the society.
17
To support its essence is the fact that services which were previously being offered poorly to the

society in its location are now offered in a satisfactory and quality manner.

Dedication and commitment to the work is very crucial in this field of Finance as one deals with

various issues and challenges some requiring putting on extra hours of study and deliberations.

In conclusion, therefore, Finance department is a core department in this institution as it deals

with all the purchases of the government and all other departments cannot function without it.

3.4 RECOMMENDATIONS

Based on the experience gained in the attachment period I would strongly urge the school

administration to emphasize on the importance of the trainees complying with the requirement of

attending the industrial attachment that is related to the field of study in which they intend to

specialize in because this ensures one get a good foundation and a better understanding of what

learnt in class on a practical scale and which enhances the relevance of the same trainees in the

job market eventual.

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 REFERENCES

kenya, r. o. (2017). financial regulation and procedures manual.

Management, Public Finance. (Act 2012).

Makueni County Government (bronchures)

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