INDUSTRIAL ATTACHMENT REPORT

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1.1 INTRODUCTION
A REPORT OF FIELD OF ATTACHMENT CONDUTED AT KISII COUNTY
GOVERNMENT FROM MAY 13TH,2024 TO AUGUST 2ND,2024 AND SUBMITTED TO
THE SCHOOL OF BUSINESS AND ECONOMICS DEPARTMENT OF ACCOUNTING
AND FINANCE IN PARTIAL FULFILLMENT OF THE REQUIREMENTS FOR THE
AWARD OF THE BACHELOR DEGREE IN BUSINESS ADMINISTRATION WITH IT
OF MASENO UNIVERSITY.

By

ATEKA ELTON NYANG’AU

BBA/00125/020

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1.2 DECLARATION
I hereby declare that the information in this industrial attachment report was prepared by me.

Name: ATEKA ELTON NYANG’AU Signature: Date:

This industrial attachment report has been submitted for review with my approval as the
university supervisor.

Name: DR. J. K. MISE Signature: Date:

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1.3 ACKNOWLEDGEMENT
“I would like to express my heartfelt gratitude to my supervisor, Mr. STEPHEN MORARA,
coordinator Dr. J. K. MISE, lecturer Dr. GEOFREY MOMANYI, and the staff at the treasury
department of Kisii county government. Your guidance, support, and mentorship have been
invaluable during my attachment period. I would also like to thank my colleague attaches for
their collaboration and camaraderie.

A special thank you goes out to my family for their unwavering support and encouragement
throughout this journey. Your love and understanding have been my source of strength.

I am truly grateful for the opportunity to learn and grow in such a supportive environment.
Thank you all for your contributions to my professional development.”

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1.4 DEDICATION
This report regarding the industrial attachment is dedicated to my family members as a result of
their unwavering support during this period.

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1.5 EXECUTIVE SUMMARY
The purpose of industrial attachment provides for the need for any discerning student to create
clear image of what has been done in form of a report. Field attachment is a practical experience
that prepares the attachee for the tasks expected to be performed by an individual upon
completion of his/her course.

This report contains information that I gathered during my industrial attachment at the Kisii
county government office for a period of three months. As a student, my involvement in this
industrial attachment was to make sure that I acquire new skills and improve my knowledge and
confidence in problem solving and to utilize to relate with people of different categories likely to
interact with in real life situations in the field of accounting.

This report gives all the activities I undertook during the attachment period, the experience I
gained, the practical skills I acquired and personal inputs to the organization. The report gives a
brief introduction about the organization and the duties performed by different departments in
the organization. The report also provides for the details of the functions of my host department,
that is, the revenue department.

The information given in this report is a reflection of my achievements according to the

objectives set. This report provides for the benefits, success challenges encountered and the
possible resolutions. The report also provides for the recommendations and conclusions for this
attachment process.

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1.6 LIST OF FIGURES
Figure 1: revenue department structure......................................................................................................4
Figure 2: Illustration showing performance levels....................................................................................14
Figure 3: an illustration showing the application of learnt skills..............................................................15
Figure 4: sample of a counter requisition voucher....................................................................................21
Figure 5: bank slip....................................................................................................................................22

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Table of Contents

1.1 INTRODUCTION.................................................................................................................................ii
1.2 DECLARATION..................................................................................................................................iii
1.3 ACKNOWLEDGEMENT....................................................................................................................iv
1.4 DEDICATION.......................................................................................................................................v
1.5 EXECUTIVE SUMMARY...................................................................................................................vi
1.6 LIST OF FIGURES.............................................................................................................................vii
CHAPTER ONE..........................................................................................................................................1
2.0 MAIN TEXT.........................................................................................................................................1
2.1 Introduction...........................................................................................................................................1
2.2 Organization Profile.......................................................................................................................1
2.3 Vision............................................................................................................................................3
2.4 Mission..........................................................................................................................................3
2.5 Core Values...................................................................................................................................3
2.6 Functional Structure.......................................................................................................................4
2.7 Functional Roles............................................................................................................................5
2.8 Importance of the Topic.................................................................................................................8
2.9 Scope.............................................................................................................................................9
2.10 Objectives..................................................................................................................................10
2.11 Limitations of the Study............................................................................................................10
CHAPTER TWO.......................................................................................................................................12
3.0 THE RESULTS...................................................................................................................................12
3.1 Introduction.....................................................................................................................................12
3.2 General Activities............................................................................................................................12
3.3 Specific activities.............................................................................................................................12
3.3.1 Reconciliation of in-slips..........................................................................................................12
3.3.2 Stock taking..............................................................................................................................13
3.3.3 Presentation of vouchers...........................................................................................................13
3.3.4 Issuance of business permits.....................................................................................................13

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 3.3.5 Integrated financial management information system...................................................................13
3.4 Achieved goals and objectives.........................................................................................................14
3.5 Challenges experienced...................................................................................................................15
CHAPTER THREE...................................................................................................................................16
4.0 CONCLUSION AND RECOMMENDATION.............................................................................16
4.1 Conclusion.................................................................................................................................16
4.2 Recommendation.......................................................................................................................18
REFERENCE............................................................................................................................................20
APPENDIX...............................................................................................................................................21
Appendix 1............................................................................................................................................21

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 CHAPTER ONE
2.0 MAIN TEXT

2.1 Introduction
An industrial attachment is a structured, credit-bearing work experience in a professional work
setting during which the student applies and acquires knowledge and skills.it involves the
application of learnt skills in related institutions and industry.

2.2 Organization Profile

Kisii County is one of the 47 counties in Kenya courtesy of the new constitution of Kenya 2010
that provided for the new county system of Governance. It shares common borders with Nyamira
county to the North East, Narok county to the south and Homabay and Migori counties to the
west.

The county lies between latitude 0 30’ and 1 0’ south and longitude 34 38’ and 35 0’ east. The
county covers a total area of 1332.7km square and is divided into nine sub-counties, that is:

1) Kitutu Chache North

2) Kitutu Chache South
3) Nyaribari Masaba
4) Nyaribari Chache
5) Bomachoge Borabu
6) Bomachoge Chache
7) Bobasi
8) South Mugirango
9) Bonchari

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The county has a total population of approximately 1, 152, 282 people, according to the 2019
census.

Kisii county is predominantly an agricultural economy, with the main crops being tea, coffee,
pyrethrum and sugarcane. The county is also known for its rich mineral deposits, including gold,
copper and iron ore. The services sector is also a significant contributor to the county’s economy,
with a growing number of financial institutions, markets and commercial centres.

Kisii county has relatively well-developed road network, with several highways passing through
the county including the Kisii - Keroka - Nyamira road and Kisii - Migori road.

The county has several health facilities including the Kisii Teaching and Referral Hospital,
which is one of the major referral hospitals in the region.

Kisii county has several education institutions, including Kisii university which is one of the top
universities in the region.

The county government of Kisii is headed by the governor who is the chief executive authority in
the county.

The county has a unicameral assembly known as the Kisii county assembly which comprises of
40 members elected from 40 wards in the county.

The county government has several departments, including Agriculture, health, education,
finance and infrastructure among others.

The county is also known for its rich cultural heritage with several tourist attractions including
the Kisii museum which showcases the history and culture of the Abagusii people.

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2.3 Vision
 A prosperous county with high quality of life for its citizens.

2.4 Mission
 To create wealth for our citizens, enhance value addition, entrepreneurship, public
participation and decision making.

2.5 Core Values

 Integrity: the county government of Kisii is committed to upholding the highest
standards of honesty, transparency and accountability in all its operations.
 Teamwork: the county government of Kisii believes in collaboration, cooperation and
mutual respect among its employees, stakeholders and the community to achieve its
goals.
 Equity: the government is dedicated to promoting equal opportunities, social justice and
fairness in the provision of services and allocation of resources.
 Community engagement: the government of Kisii county is committed to engaging with
the community, listening to their needs and involving them in the decision making
process to ensure that their needs are addressed.

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2.6 Functional Structure
Department Of Revenue Organogram

CEC

CO

Director Director
revenue sub- revenue
county municipality

D/Dir. Admin
D/Dir. revenue
Revenue sub- D/Dir. Revenue
county municipality

Ass. Dir.
Enforcement &
Ass. Dir. compliance Ass. Dir.
Revenue sub- Revenue
county municipality

Revenue Regional
officer sub- revenue
county Administrative Procurement HQ Finance officer
ICT officer HR Economist
officer officer Accountant officer

Revenue Acc. Rev. Acc.

Sub-county Municipality

Fleet officer
Secretary
Clerical officer Zonal
Ward Revenue Supervisor
Subordinate staff
Supervisor
Revenue
Cashier Revenue
clerks Cashier
clerks

Collectors
Collectors

Enforcement officers

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Figure 1: revenue department structure.
2.7 Functional Roles
County Executive Committee (C.E.C)

The county executive committee is composed of appointed members who are responsible for the
implementation of policies and programs within a specific department of the county government .
Each C.E.C oversees a particular sector, such as health, education, finance or infrastructure.

They are responsible for developing strategies, making decisions and managing the day to day
operations of their departments.

County Officer (C.O)

Provides overall leadership and co-ordination across different departments. Responsible for
ensuring that the county policies and programs are implemented effectively and efficiently.

Director Revenue

Responsible for managing and overseeing all revenue related activities within the county
government. develops revenue collection strategies, implement tax policies and ensure
compliance with revenue laws and regulations.

Deputy Director Administration

Supports the county officer in coordinating administrative functions including: human resources,
procurement and general operations.

Deputy Director Revenue

Supports the director of revenue in managing revenue related activities. Helps in developing
revenue trends and ensuring accurate record keeping.

Assistant Director Enforcement and Compliance

Responsible for overseeing the enforcement of laws and regulations related to revenue
collection. They develop strategies to ensure compliance with revenue laws and regulations and
oversee investigations into revenue irregularities. The Assistant Director of Enforcement and
Compliance also works with other departments to identify revenue collection gaps and
strengthen compliance measures.

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Assistant Director Revenue

Responsible for assisting the Director of Revenue in managing revenue-related activities within
the county government. They assist in developing revenue collection strategies, implementing
tax policies, and ensuring compliance with revenue laws and regulations. The Assistant Director
of Revenue also coordinates with other departments to enhance revenue generation and plays a
crucial role in the financial sustainability of the county government.

Revenue Officer

Responsible for the collection and enforcement of revenue within the county government.
conducts field inspection, conducts audits and ensures compliance with the revenue laws and
regulations.

Also helps the tax payers in understanding their obligations and provide guidance on payment
procedures.

Revenue Accountant

Responsible for maintaining accurate financial records related to revenue collection and
management. Ensures that all revenue transactions are properly recorded, verified and
reconciled. Prepares the financial reports and assists in budgeting and forecasting revenue.

Revenue Supervisor

Oversee the work of revenue collectors and enforcement officers. They ensure that revenue
collection processes are efficient and effective, and that collectors and officers meet their
revenue collection targets. Revenue Supervisors also provide guidance and support to collectors
and officers and ensure that all revenue collection activities comply with revenue laws and
regulations.

Collectors

Responsible for the collection of revenue within the county government. They collect revenue
from different sources, including taxes, licenses, and fees. Collectors also work with revenue
officers to ensure compliance with revenue laws and regulations and assist taxpayers in
understanding their obligations and payment procedures.

Administrative Officer

Provide administrative support to different departments within the county government. They are
responsible for managing administrative functions, including human resources, procurement, and
general operations. Administrative Officers ensure that administrative processes are efficient and
that resources are effectively utilized to support the county government’s objectives.

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Cashier

Cashiers in county governments are responsible for handling financial transactions, including
collecting payments, issuing receipts, and balancing cash drawers. They may also be responsible
for processing refunds, reconciling accounts, and maintaining accurate financial records.

Revenue Clerks

revenue clerks are responsible for collecting and recording revenue for the county government.
They may process tax payments, fees, and other sources of income for the county. Revenue
clerks also help ensure that all revenue is accounted for and properly documented.

Enforcement Officers

Enforcement officers in county governments are responsible for ensuring compliance with laws,
regulations, and policies within their jurisdiction. They may be involved in enforcing local
ordinances, conducting inspections, issuing citations, and taking enforcement actions against
individuals or businesses that violate regulations. Enforcement officers play a crucial role in
maintaining order and promoting public safety within the county.

Procurement Officer

The procurement officer in a county government is responsible for managing the procurement
process for goods and services needed by the county. This includes identifying suppliers,
soliciting bids or proposals, evaluating offers, negotiating contracts, and ensuring compliance
with procurement regulations. The procurement officer plays a key role in ensuring that county
government operations run smoothly by obtaining the necessary resources in a cost-effective and
transparent manner.

ICT Officer

The Information and Communication Technology (ICT) officer in a county government is

responsible for managing the technology infrastructure and systems used by the county. This
includes overseeing the implementation and maintenance of hardware, software, networks, and
other IT resources. The ICT officer plays a critical role in ensuring that county government
employees have access to reliable and secure technology tools to support their work and deliver
services to the public efficiently.

Human Resource Manager

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Human resource managers in county governments are responsible for managing the workforce.
This includes recruitment, hiring, training, performance management, and employee relations.
Human resource managers also ensure compliance with employment laws and regulations and
support employee development and well-being.

Headquarter Accountant

The headquarters accountant in a county government is responsible for managing the financial
operations of the county's headquarters office. This includes preparing financial reports,
monitoring budgets, processing payments, and ensuring compliance with accounting standards
and regulations. The headquarters accountant plays a key role in maintaining financial
transparency and accountability within the county government, as well as supporting decision-
making by providing accurate and timely financial information to county officials.

Finance Officer

The finance officer in a county government is responsible for overseeing the financial
management of the county. This includes budgeting, financial reporting, and ensuring
compliance with financial regulations. The finance officer may also be involved in financial
planning, forecasting, and monitoring the county’s financial health.

Economist

Economists in county governments analyze economic data and trends to help inform decision-
making. They may conduct research, develop economic forecasts, and provide recommendations
on economic policy. Economists can help county governments understand the impact of
economic changes on their communities and make informed decisions to support economic
growth and development.

2.8 Importance of the Topic

 Practical application of theory: industrial attachment allows students to apply the
theoretical concepts they have learnt in the lecture rooms to real-world situations. This
helps them to understand how the theories are used in practice and to develop practical
skills.
 Gain work experience: industrial attachment provides students with an opportunity to
gain work experience in their chosen field. This helps them to develop a better
understanding of the industry and the skills required to succeed in it.

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  Enhance employability: industrial attachment can enhance a student’s employability by
providing them with practical experience and skills that are highly valued by employers.
 Networking opportunities: during industrial attachment, individuals have the chance to
interact with professionals in their field, build relationships and expand their professional
network. These connections can be valuable for future career opportunities, mentorship
and advice. Networking can also help individuals learn about different career paths and
industries, providing them with broader perspective on their career options.
 Personal growth: industrial attachment challenges students to step out of their comfort
zones, adapt to new environments and take on new responsibilities. This experience can
help individuals develop important personal qualities such as independence, confidence,
resilience and adaptability. It can also help individuals improve on their communication
skills, teamwork and time management, which are essential for personal and professional
success.

2.9 Scope
Industrial attachment in the revenue department can provide valuable insights and hand-on
experience in various aspects of revenue collection, tax administration, compliance enforcement
and financial management. Some potential areas where industrial attachment in the revenue
department could be beneficial include:

 Tax assessment and collection: students can learn about the process of assessing and
collecting taxes, including income tax, value added tax, custom duties and other levies.
 Tax compliance and enforcement: industrial attachment can provide students with a
practical understanding of tax compliance issues, tax audits, investigations and
enforcement actions against tax evaders.
 Financial management: students can gain exposure to financial management practices
within the revenue department including budgeting, financial reporting and revenue
forecasting.
 Tax policy and administration: industrial attachment can offer insights into the
development and implementation of tax policies, tax laws and administrative procedures
within the revenue department.

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  Information technology and data analysis: students may have the opportunity to work
with IT systems and data analytics tools used in revenue collection and management
processes.

In general, industrial attachment in the revenue department can help students develop practical
skills, gain real-work experience and enhance their understanding of tax and revenue related
issues in a professional setting.

2.10 Objectives
1. To expose the student to the work environment so that he/she can perform competently in
future engagements. The attachment process gives the student an opportunity to apply the
learnt knowledge and skills in an actual work environment. This is an excellent
opportunity for the translation of skills and theoretical concepts learnt in classrooms into
assignment in a real work environment.
2. To provide an attachee with an opportunity to take responsibility for their own learning
and test on their resourcefulness. Learning by doing enables the attachee to experience
and understand the work process. The problem solving process at work places allows the
attachee to apply and reflect on what has been taught.
3. Being attached to a work place environment related to the student’s chosen program
provides an excellent opportunity for one to relate academic programs and career goals to
pre-professional work experience thus providing an insight into the chosen career.
4. For initiation into the field of work so as to facilitate a more realistic perspective of
working life. The exposure provides an insight to areas such as job opportunities,
employer expectations and the practices and culture prevailing in the industry. This is
essential as it provides for intangible attributes such as team work, time management,
stress management and other aids in the work place. It also instills the right kind of
attitude and professionalism through interaction with different persons in an organization.

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2.11 Limitations of the Study
1. Limited scope of work: the revenue department’s primary function is to collect taxes and
revenue for the county. This may not provide a diverse range of tasks and responsibilities
as other departments. This may limit the scope of work that students can experience
during their attachment.
2. Limited resources: the revenue department may not have the same level of resources as
other departments, such as technology or equipment, which may limit the quality of the
training and experience that students can receive during their attachment.
3. Limited interaction with senior staff: attaches may not have a chance to interact closely
with senior staff members in the revenue department which can limit the students’
exposure to valuable mentorship and guidance.
4. Limited access to confidential information: due to the sensitive nature of revenue
collection, attaches may not have access to certain confidential information or processes
within the department, thus limits the understanding of the overall operations.

CHAPTER TWO
3.0 THE RESULTS

3.1 Introduction
This topic gives a brief explanation of the duties undertaken during my attachment at the Kisii
county government, revenue department.

The results of my industrial attachment are as by my log book records in which I made my daily
activities records from 13th May, 2024 to 2nd August, 2024.

3.2 General Activities

1. Assisting with the collection of revenue from various sources such as taxes, fees, and
fines.
2. Participating in the processing and recording of financial transactions related to revenue
collection.

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 3. Providing support to revenue officers and managers in carrying out their duties
effectively.

3.3 Specific activities

3.3.1 Reconciliation of in-slips

This involved the checking of received bank in-slips from various sub-counties for particular
periods calculating their sums and making confirmations of the recorded data to ascertain their
conformity in terms of figures indicated.

This enhanced tracing of possible errors that could be made during the recording process of the
provided data.

3.3.2 Stock taking

This involved the process of updating the inventory in the revenue department through actual
counting, counting used invoices and unused invoices and recording them in the stock ledger,
stock control ledger and stock control card.

The process involved two techniques; First In First Out (FIFO) and Last In First Out (LIFO).

3.3.3 Presentation of vouchers

This dealt with the various types of vouchers that are used to record the expenditures incurred by
the government organizations.

These vouchers include the payment vouchers F20 for interest vouchers, F22 for claims and vote
book.

3.3.4 Issuance of business permits

This involved the issuing of single business permits to various sub-counties and updating the
records in the Counter Requisition Voucher (C.R.V) and the Counter Reference Book (C.R.B).

3.3.5 Integrated financial management information system

The IFMIS is a computerized system used by the county government to collect and manage
revenue, process payments and track expenditures.

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It facilitates the users with easy location and retrieval of bank slips number, customer, bank
deposited, slip date and the amount paid.

3.4 Achieved goals and objectives

This provides an overview about the general activities performance carried out during my
industrial attachment.

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 performance (%)

17% interaction with people

19%
application of theoritical
managerial skills
ability to work inde-
pendently
work ethics
19% ability to handle
22% crisis,decision making and
maturity

22%

Figure 2: Illustration showing performance levels

An illustration based on the general best performance of the specific activities I carried out
during my industrial attachment in the revenue department of the Kisii county government.

xxiii
 performance (%)
100%
98%
96%
94%
performance (%)
92%
90%
88%
86%
84%
reconciliation data capturing invoicing filing

Figure 3: an illustration showing the application of learnt skills

3.5 Challenges experienced

1. Inaccessibility to some relevant information due to claims of privacy and confidentiality
of the information regarding the revenue of the county.
2. Inability to access some essential books of records for the purpose of knowledge
expansion.
3. Inadequate materials to serve the large number of attaches within the premise.

CHAPTER THREE
4.0 CONCLUSION AND RECOMMENDATION

4.1 Conclusion
Based on the observations and experiences during my attachment period in the revenue
department of Kisii county government, the following conclusions can be drawn:

 Importance of Effective Revenue Collection

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 Throughout the attachment period, I observed that effective revenue collection is crucial
for the development of Kisii County. The revenue collected enables the county
government to provide essential services to its citizens, such as healthcare, education, and
infrastructure development. I concluded that a well-organized and efficient revenue
collection system is vital for the economic growth and development of the county.
 Challenges Facing Revenue Collection
During my attachment, I identified several challenges facing revenue collection in Kisii
County, including inadequate infrastructure, limited resources, and corruption. I
concluded that these challenges need to be addressed urgently to improve revenue
collection and ultimately, the provision of services to citizens.
 Need for Technology Adoption
I observed that the revenue department in Kisii County still relies heavily on manual
processes, which can be time-consuming and prone to errors. I concluded that the
adoption of technology, such as automation of revenue collection systems, can improve
efficiency, reduce errors, and increase revenue collection.
 Importance of Public Education and Awareness
During my attachment, I realized that many citizens in Kisii County are not aware of their
tax obligations and the importance of paying taxes. I concluded that public education and
awareness campaigns are necessary to educate citizens on the role of taxes in
development and the benefits of paying taxes.

 Collaboration between Departments is Key

I observed that the revenue department in Kisii County works closely with other
departments, such as the planning department, to ensure that revenue collection is aligned
with the county's development goals. I concluded that collaboration between departments
is essential for effective revenue collection and allocation of resources.
 Role of Leadership in Revenue Collection
Throughout my attachment, I saw the importance of leadership in revenue collection. I
concluded that effective leadership is necessary to inspire and motivate staff, provide
direction, and ensure that revenue collection targets are met.

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 Opportunities for Improvement
During my attachment, I identified opportunities for improvement in revenue collection,
including the introduction of electronic payment systems, improvement of staff capacity,
and enhancement of taxpayer services. I concluded that these opportunities should be
explored to improve revenue collection and service delivery.
 The Need for Continuous Monitoring and Evaluation
I realized that continuous monitoring and evaluation of revenue collection processes are
necessary to identify areas of improvement and ensure that revenue collection targets are
met. This ongoing assessment enables the revenue department to track its performance,
identify bottlenecks, and implement corrective measures to optimize revenue collection.
Moreover, regular monitoring and evaluation help to ensure accountability, transparency,
and efficient use of resources. I concluded that a culture of continuous monitoring and
evaluation should be fostered within the Kisii County Government Revenue Department
to promote a data-driven approach to decision-making and drive revenue collection
growth.

4.2 Recommendation
Based on the activities engaged in, observations made and the experiences during this
attachment period, the following recommendations are drawn:

 Automation of Revenue Collection Systems

Based on my experience, I recommend that the Kisii County Government Revenue
Department automates its revenue collection systems to improve efficiency, reduce

xxvi
 errors, and increase revenue collection. This can be achieved through the implementation
of electronic payment systems, online tax filing, and digital receipting.
 Capacity Building for Revenue Department Staff
I observed that some staff members in the revenue department lacked the necessary skills
and knowledge to effectively perform their duties. I recommend that the county
government provides regular training and capacity-building programs for revenue
department staff to enhance their skills and knowledge in areas such as tax laws, revenue
collection, and customer service.
 Public Education and Awareness Campaigns
During my attachment, I realized that many citizens in Kisii County are not aware of their
tax obligations and the importance of paying taxes. I recommend that the Kisii County
Government Revenue Department conducts regular public education and awareness
campaigns to educate citizens on the role of taxes in development and the benefits of
paying taxes.
 Improvement of Infrastructure
I observed that the revenue department in Kisii County lacks adequate infrastructure,
including office space, computers, and other equipment. I recommend that the county
government invests in improving the infrastructure of the revenue department to enhance
service delivery and staff productivity.
 Adoption of Digital Platforms for Taxpayer Engagement
I observed that the revenue department in Kisii County relies heavily on manual
processes for taxpayer engagement. I recommend that the department adopts digital
platforms, such as social media and online portals, to engage with taxpayers, provide
information, and receive feedback.

 Enhancement of Taxpayer Services

During my attachment, I identified opportunities to improve taxpayer services, including
the introduction of a taxpayer helpline, online chat bots, and mobile payment systems. I
recommend that the Kisii County Government Revenue Department explores these
opportunities to enhance taxpayer services and improve the overall taxpayer experience.

xxvii
  Strengthening partnerships with Stakeholders
I observed that the revenue department in Kisii County works with stakeholders,
including banks and mobile network operators, to facilitate revenue collection. I
recommend that the department strengthens these partnerships to improve revenue
collection and explores new partnerships to expand its revenue base.
 Continuous Monitoring and Evaluation
I realized that continuous monitoring and evaluation of revenue collection processes are
crucial to identify areas of improvement, track performance, and ensure that revenue
collection targets are met. I recommend that the Kisii County Government Revenue
Department establishes a robust monitoring and evaluation framework to track key
performance indicators (KPIs), such as revenue collection rates, taxpayer compliance,
and staff productivity. This framework should include regular data analysis, reporting,
and stakeholder engagement to ensure that the department is accountable, transparent,
and responsive to the needs of taxpayers and the county government.

Additionally, I recommend that the department conducts regular internal audits and risk
assessments to identify vulnerabilities and opportunities for improvement. This will enable the
department to take corrective action, mitigate risks, and optimize revenue collection processes.

By implementing a culture of continuous monitoring and evaluation, the Kisii County

Government Revenue Department can ensure that it is operating efficiently, effectively, and in
the best interests of the county and its citizens.

REFERENCE
The report contains some reference materials that I managed to interract with during my attachment
period.

xxviii
The materials were obtained from my supervisor in order to facilitate my understanding on the activities
carried out in the revenue department.

APPENDIX

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Appendix 1

Figure 4: sample of a counter requisition

voucher

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Figure 5: bank slip

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