KIBABII UNIVERSITY

INDUSTRIAL ATTACHMENT REPORT DONE AT BUNGOMA COUNTY

ASSEMBLY

IVASHA PATIENCE

BCO/ 0552//19

Attachment Report Submitted to the School of Business and Economics In Partial

Fulfillment For the Requirement For Conferment of Bachelor of Commerce Degree
( Finance Option) Of Kibabii University.

March 2022
 DECLARATION
This Report is my original work and has not been presented for a Degree in any other
university or for any other award.

Signature: ……………………………………… Date: ……...………..………….

IVASHA PATIENCE

DECLARATION BY THE SUPERVISORS

This Report has been submitted to the School of Business and economics for examination
with our approval as the Institute supervisors.

Signature: ……………………………………… Date: ………...……..………….

DR. ABUYA

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 DEDICATION
This report is dedicated to my family for their unending support, encouragement and finance,
staff members of BUNGOMA COUNTY ASSEMBLY and to my friends for their unending
support in making the attachment a success.

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 ACKNOWLEDGEMENT
I acknowledge the Almighty God for guidance and protection during my attachment period,
would also like to acknowledge the efforts made by senior accounts controller; Mrs. Julia
Naliaka and heads of accounting sections; Mr. Anthony Mulati, Mr. Charles Wafula, Mr.
Stephen Nyongesa
Lastly would like to acknowledge the entire staff of Bungoma County Assembly especially
the accounts department crew not to forget my fellow attachees for their cooperation, moral
support and inspiration that they demonstrated during the attachment period. May God bless
you all abundantly.

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 LIST OF ABREVIATIONS
 BCA – Bungoma County Assembly
 V.B – Vote Book.
 SAP – System Application Program
 ISO – International Standards Organization
 IFMIS – Integrated Financial Management Information System
 NEMA – National Environment Management Authority.
 CBK – Central Bank of Kenya
 SRC – Salaries Remuneration Commission.
 SAC – Senior Accounts Controller
 IB – Internet Banking

TABLE OF CONTENTS

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DECLARATION...............................................................................................................ii

DEDICATION..................................................................................................................iii

ACKNOWLEDGEMENT................................................................................................iv

LIST OF ABREVIATIONS...............................................................................................v

TABLE OF CONTENTS..................................................................................................vi

CHAPTER ONE................................................................................................................1

1.0 INTRODUCTION........................................................................................................1

1.1 Background Information..............................................................................................1

1.2 Administrative and political units................................................................................1

1.3 Historical Background..................................................................................................2

1.4 Vision...........................................................................................................................2

1.5 Mission.........................................................................................................................2

1.6 Strategies adopted by Bungoma County Assembly to improve service delivery........2

1.7 Challenges that Bungoma County Assembly face in adopting these strategies...........2

1.8 Organization Structure.................................................................................................3

1.9 COUNTY ASSEMBLY OF BUNGOMA ORGANIZATIONAL STRUCTURE......4

1.10 DEPARTMENTAL STRUCTURE FOR FINANCE AND ACCOUNTS................5

............................................................................................................................................5

1.11 Company Profile........................................................................................................6

1.12 Accounting Department.............................................................................................6

1.12.1 Overview of Accounting Department.....................................................................6

1.13 Role of Accounting Department in County Assembly of Bungoma..........................6

1.13.1 General Roles..........................................................................................................6

1.13.2 Specific Roles..........................................................................................................6

1.13.3 Financial Roles........................................................................................................7

1.13.4 Quality Roles...........................................................................................................7

1.14 Core Values................................................................................................................7

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2.0 CHAPTER TWO..........................................................................................................9

2.1 WORK EXPERIENCE................................................................................................9

2.2 GENERAL ACTIVITIES UNDERTAKEN................................................................9

2.3. SPECIFIC ACTIVITIES UNDERTAKEN................................................................9

2.3.1. Processing payment vouchers (FO.20......................................................................9

2.3.2. Raising Imprest Warrants in Case of Imprest Payments (FO. 24).........................11

2.3.3. Posting and Recording Payments/Expenditures In The Votebook........................12

2.3.4. Making payment journals using spread sheets and manually in record books......12

2.3.5. Filling.....................................................................................................................12

2.3.6. Making imprest payment schedules using spread sheets.......................................13

2.3.7. Posting receipts and payments in the cashbook.(FO. 26)......................................13

CHAPTER THREE..........................................................................................................15

3.0 ANALYSIS OF CORPORATE ATTACHMENT EXPERIENCE...........................15

3.1 Relation of my work experience to the purpose of corporate attachment..................15

3.2 Relation to course work..............................................................................................15

3.3 Critic of the Organization of Attachment...................................................................16

3.4 Critic of Course Work................................................................................................16

CHAPTER FOUR............................................................................................................17

4.0. CONCLUSION.........................................................................................................17

4.1 ACCOMPLISHMENTS.............................................................................................17

4.2 What was not accomplished well...............................................................................17

4.3 What May Be Done Differently.................................................................................18

4.4 Recommendations......................................................................................................18

4.4. kibabii university.......................................................................................................18

4.4.2 The Company Bungoma County Assembly Accounts............................................18

4.5 SKILLS LEARNED...................................................................................................18

4.5.1 Computer Skills.......................................................................................................18

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4.5.2 Analysis skills.........................................................................................................19

4.5.3 Communication skills..............................................................................................19

4.5.4 Good human skills...................................................................................................19

4.5.5 Decision making skills............................................................................................19

4.5.6 Conceptual skills.....................................................................................................19

4.5.7 Analytical skills.......................................................................................................19

REFERRENCES..............................................................................................................20

APPENDICES..................................................................................................................21

Appendix I........................................................................................................................21

Appendix II......................................................................................................................21

Appendix III.....................................................................................................................22

Appendix IV.....................................................................................................................23

Appendix V......................................................................................................................24

Appendix VI.....................................................................................................................25

Appendix VII....................................................................................................................26

Appendix VIII..................................................................................................................27

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 CHAPTER ONE

1.0 INTRODUCTION

1.1 Background Information

Bungoma County Assembly is a state corporation under the Devolution Government
and Bungoma County. It was established in 2013 through an Act of Parliament and is
located in western region of Kenya, Bungoma County, along Bungoma-Chwele
highway in Bungoma town near Bungoma District Hospital. BCA has a total of 142
employees; that is 61 MCAs and 81 supporting staff.
The current Assembly Clerk of Bungoma County Assembly is Mr. John Mosongo
and its Deputy Clerk is Mr. Michael Kimwele.
BCA is guided by five key objectives which include;
 Improving managerial, operational and financial performance.
 Ensuring timely salary payments to Honourable members and staff at large.
 Ensuring ward operation funds are disbursed on time and enough and account for the
use of the funds.
 Making timely payments to their suppliers.
 Implementing improved accounting procedures and technological payment
programmes like IFMIS.
 Developing, maintaining and sustaining governance facilities to the citizens of
Bungoma County.
 Maintaining and promoting a clean, safe working and rewarding environment.
 Integrating the functionality of the BCA in the development vision of Kenya and the
region and instilling sound corporate governance practices.

1.2 Administrative and political units

Bungoma County Assembly is divided into nine administrative sub-counties:
Bumula, Kanduyi, Mt. Elgon, Kabuchai, Kimilili, Webuye East, Webuye West,
Tongaren and Sirisia. Kanduyi sub-county is the largest in size while Sirisia is the
smallest in size.

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 1.3 Historical Background
The promulgation of the constitution of Kenya 2010 0n 27/08/2010 paved way for
the formation of county governments thus that gave raise to BCG. The county
governments were facilitated reliable sources of revenue to enable them govern and
deliver services effectively.

1.4 Vision
A leading county in integrated planning and good governance for sustainable
development.

1.5 Mission
To create, nurture and sustain an enabling environment for quality and adequate
service delivery, sustainable development and prosperity of all communities in
Bungoma County

1.6 Strategies adopted by Bungoma County Assembly to improve service

delivery
 Performance standards
 Certifications – for example International Safety Management (ISM), ISO
certification, NEMA etc.
 Using FO. 20 vouchers to record payments and FO.21 vouchers in return
presentation by ward offices.
 Using V.B to make expenditure records.
 Internal work standards measurements
 Annual Financial performance measures (accounts)
 Preparation of master plan
 High level organization structuring
 Investing in IT both in operations and security. BCA has made use of IT in its
operations through back office, automation of all their process, System Application
Program (SAP), Close Circuit Television (CCTV’s).
 Outsourcing of operations including security, printing spare parts, maintenance,
cleaning services and civil works. This has helped to increase efficiency of operation
and also enables BCA to concentrate in with its core objective of accountable
expenditure of funds.

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 Employee training and development. BCA has collaborated with Sangalo Institute
where training courses are offered to staff.

1.7 Challenges that Bungoma County Assembly face in adopting these strategies
 Resistance to change
 Delayed disbursement of funds from the CBK
 Political interference
 Slow and insufficient network facilities to make payments
 Financial constrains
 Changes in Technology and Government bureaucracy which causes delay in
implementing strategies.

1.8 Organization Structure

Bungoma County Assembly is a government entity under the Devolution
Government Act and Bungoma County headed by the Governor elected by the
people of Bungoma County. It adopted a bureaucratic managerial style characterized
by down flow of instructions from the top management to the lower management
levels while suggestions and reports are passed from the lower to the upper levels of
management.
The BCA Clerk is in charge of the overall management of the organization and
reports directly to Assembly.
Below the Managing Director there are departments headed by the Clerk. These
divisions are;
 Accounting Department
 Human Resources Department
 Audit Department
 Public Communications
 ICT Department
 Procurement Department
Each department has a HOD.

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 1.9 COUNTY ASSEMBLY OF BUNGOMA ORGANIZATIONAL
STRUCTURE

COUNTY
ASSEMBLY
OF
BUNGOMA

SPEAKER
COUNTY
AUDIT
COUNTY ASSEMBLY
COMMITTEE
ASSEMBLY OF SERVICE BOARD
BUNGOMA

SECRETARY TO
CLERK OF THE
THE COUNTY
COUNTY ASSEMBLY
ASSEMBLY OF SERVICE BOARD
BUNGOMA
AND THE
DEPUTY SECRETARIATE
CLERK

COMMITTEE SERJENT AT HANSARD LEGAL BUDGET FINANCE

SERVICES ARMS SERVICES SERVICES AND INTERNAL
AND ACCOUNT AUDIT
FISCAL ING
LEGISLATIVE RESEARCH AND PROCUREMENT
PROCEDURAL
ANALYST SERVIC
HR AND
LIBRARY 12
AND CHAMBER
ES
ADMINISTRATIVE
SERVICES SERVICES
SERVICES INFORMATION
 TECHNOLOGY
PUBLIC RELATIONS

1.10 DEPARTMENTAL STRUCTURE FOR FINANCE AND ACCOUNTS

CLERK COUNTY ASSEMBLY OF

BUNGOMA

DEPUTY CLERK

PRINCIPAL FINANCE OFFICER

SENIOR FINANCE SENIOR

OFFICER ACCOUNTANT

FINANCE OFFICER I ACCOUNTANT I

FINANCE OFFICER II ACCOUNTANT II

ACCOUNTS
ASSISTANT

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 1.11 Company Profile
Bungoma County Assembly manages the entire Bungoma County an area of about
3,032km2. It is located on the southern slope of Mt. Elgon, which also forms the
apex of the county. It boarders the Republic of Uganda to the Trans-Nzoia County to
the north east, Kakamega County to the east. In 2010, the neighbouring Mount Elgon
District was eliminated and its lands merged with Bungoma District to form
Bungoma County.

Head Office
Bungoma County Assembly
P.O Box 1886, Bungoma, Kenya

1.12 Accounting Department

1.12.1 Overview of Accounting Department

It consists of Senior Accounts Controller, Accountant I, Accountant II and Assistant
Accountant. They are all under the clerk of the county assembly. All if these staff
members have their specific roles to partake in terms of making payments.

1.13 Role of Accounting Department in County Assembly of Bungoma

1.13.1 General Roles

The general activity undertaken by the accounting section is to ensure that the money
disbursed by the national government to the county assembly is used in the required
manner and transparently and to the correct people. It also ensures that accounting is
done on the basis of competitive bidding and optimum accounting procedures and
practices.

1.13.2 Specific Roles

 Receive payment requisitions from the user departments.
 Ensure that clear and accurate information is given to the suppliers.
 Does a continuous assessment of requested payments by doing voucher appraisal,
evaluation of memos to request the payments.
 Ensure the people being paid and the amount being paid is relevant to the services
provided.

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 Maintains continuous payment chain response to customer demands by paying
appropriate goods and services provided in right quantities, quality and time.
 This section also undertakes a lot of documentation that is vouching and internal
memos that request for the payments files mainly for records purpose.
 Gives free advice to the user departments on the availability of funds in the
organization accounts.

1.13.3 Financial Roles

 To account for the money spent.
 Provide statements showing the expenditure of the money in the organization.
 Provide financial reports at the end of each financial year showing cash flows in the
organization.
 Make payments to the employees of the organizations e.g. salary and allowances.

 Setting the financial criteria in the RFP bidding documents.

 If necessary, adjusting the criteria according to the claimants responses.
 Setting the financial parameters of the evaluation.
 Determining if there are claimancy Requirements or Mandatory Conditions for
payments to be done.
 Determining with the Evaluation Team and the weight of the financial criteria.
 Preparing the questions to be asked to the funds claimer to clarify any aspect of the
financial proposal.

1.13.4 Quality Roles

 Calculate the required rates to be paid to respective people.
 Implement SRC Guidelines in making payments in case of salaries and committee
allowances.
 To ensure to ensure correct amount payments are made to the rightful claimants with
no fear of contradiction.
 To maintain continuous payment chain response to customer demands by paying for
appropriate services provided in the right quantities, quality and the right time.
 Ensure the claimants or the respective payees account for the amount in case of
allowances after they have already been paid i.e. imprest surrender.

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 1.14 Core Values
 Partnership, integration, collaboration and networking
 Integrity, ethical, reliable, objectivity and trustworthy.
 Gender equality and equity
 Transparency and accountability
 Respect for principle of human rights and human dignity
 Respect for rule of law and due process
 Proactive, innovativeness, creativity, flexibility, initiative and adaptability

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 2.0 CHAPTER TWO

2.1 WORK EXPERIENCE

The attachment was meant to expose me as a student to organizational accounting operations
and to widen my outlook on the organizational activities. As per the Kibabii university
curriculum, industrial attachment is one of the requirements aimed towards endowing learners
with a valuable work experience enabling them to relate theoretical academic study to the
realities of application and practice.

This report is therefore presented as a reflection of my undertakings during my attachment in

the Bungoma County Assembly, accounts department.

As an attaché in this department my tasks and duties were of auxiliary nature to the accounts
allocated to the department and the projects funded by the county assembly of Bungoma.
Some of my undertakings in accounts department include:

2.2 GENERAL ACTIVITIES UNDERTAKEN

1. Raising payment vouchers (FO. 20)
2. Raising imprest warrants in case of imprest payments (FO. 24)
3. Posting and recording payments/expenditures in the Votebook.
4. Making payment journals using spreadsheets and manually in record books.
5. Filling.
6. Making imprest payment schedules using spreadsheets.
7. Posting receipts and payments in the cashbook (FO. 26).
8. Committing and decommitting in the vote book.
9. Verification of payment authorization memos.
10. Bank reconciliation statements.

2.3. SPECIFIC ACTIVITIES UNDERTAKEN.

2.3.1. Processing payment vouchers (FO.20

All payments are made on the FO. 20 form. This voucher should be filled for any payments to
be done. The voucher should contain the payees name, description/reason for the payment, the
amount to be paid both in figures and in words, it should show the vote item in which the
expenditure is being done and a calculation showing the total expenditure of the vote item and
the balance after recording that expenditure, then the votebook accountant should sign after

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 recording the expenditure. The voucher also has an entry where the expenditure should be
specified if it is development expenditure or a recurrent expenditure e.g R4919 for recurrent
expenditure and D4919 for development expenditure, the vote head and subhead should also
be specified on the voucher. The final entries that should be done on the vouchers is the period
of the payment i.e the financial year, the account that is the vote item in which the expenditure
is allocated, the voucher number which is recorded in a systematic order from the first
payment of the financial year in numerical digits and each voucher number should begin with
the initial BCA e.g (BCA 127) and finally the amount in figures to paid for that specific
voucher. If a voucher has been filled correctly is then it is ready to begin the payment
procedures.
This vouching process is done after a MEMO requesting the payment is presented to the
accounts office. The vouching process will be done if the MEMO contains full information
correctly signed by the requestor and verified and signed by the clerk of the county assembly.
Then the rates are calculated as prescribed by the Senior Accounts Controller.
After vouching the authorised memo will be attached to the completely filled payment voucher
then the payment will begin its process of authorization.
Procedure for a payment voucher to undergo for it to mature for payment to be done
i) First: Signing by the AIE holder. This is the Clerk of the assembly. The clerk should sign the
voucher to indicate that that the payment being done is legal.
ii) Second: The voucher should be signed by the Authorizer. The authorizer in this case is the
senior accounts controller. The SAC sign only after the AIE holder has signed the voucher and
SAC verifies if the payment rates have been calculated correctly.
iii) Third: After the above has been done correctly, the voucher then proceeds for Examination.
The examination officer is one of the accountants in the department. The examiner uses a red
pen to mark the voucher. The examiner checks the correctness of the payment voucher.
Confirms the payee, if the amount on the voucher is correct as per the memo and in case of a
supplier the invoices should be valid and the amount summed correctly. Confirms if
everything that is needed for payment is attached on the vouchers e.g attendance list in case of
committee allowance. The examiner also checks the correctness of the signatures and in case
of an imprest warrant it should be fully and well signed and the imprest written to the rightful
person e.g the committee clerk for committee meeting allowances. The examiner then signs of
the voucher if it is fully correct.

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iv) Fourth: In the case of suppliers or development contractors, the voucher proceeds to
procurement department for Requisition. In this level the voucher is uploaded in the IFMIS
system and it’s given a requisition number to be used in the invoicing process.
v) Fifth: The other process is invoicing. At this level of payment, the payment voucher is
uploaded in the IFMIS system to facilitate internet banking. All payments both imprest and
supplier payments must pass through this stage. Here the IFMIS number of the payee, voucher
number is captured in the system the amount, description of the payment the aie holder the
economical item in which the money is being credited and then the details are saved in the
system to proceed to the next stage.
vi) Sixth: Validation. This is a stage also done in the IFMIS system. Here payment vouchers are
validated. The most crucial process in this stage is payment of tax for the suppliers. During
validation, the programme calculates the taxes that should be charged to suppliers during
internet banking. After this stage the payments now appear in the IB website for payments.
vii) Seventh: System Authorization. At this stage, the payments are authorized in the system by
the officers granted this rights by the central bank of Kenya. The people responsible in this
stage are the SAC officer and the AIE holder who is the clerk of the county assembly of
Bungoma. Here the uploaded payments are already paid in the IFMIS system but the net
amount
viii) hasn’t been disbursed in their respective accounts. The authorization is done to allow
the payments to be sent in the payees accounts.
ix) Finally: IB. This is the final stage of payments. After the invoiced payments have been
authorized, then officer allowed/ has these rights to pay then sends the money to the respective
accounts. Here the process of payments is over.

2.3.2. Raising Imprest Warrants in Case of Imprest Payments (FO. 24)

This is another activity i undertook in my attachment. Imprest warrants are use in cases where
people are paid jointly after working together. Example committee meeting allowances and
travel and subsistence allowance. In this case, one person most probably the committee clerk is
the payee so that he/she is held responsible for the payments of the other members. During
imprest payments, the money is sent into the county assembly imprest account after the
exchequer release. The funds is not directly paid into individuals account. An imprest warrant
is used in this instance where it has the name of the imprest holder the amount and should be
fully signed. A payment schedule containing the members to paid, their account numbers and

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the amount is made and attached to the imprest warrant together with the payment voucher
then it is taken to the bank for the transfers to be done.
Thereafter the imprest payment has been done, the imprest holder will be required to surrender
the imprest whereby he/she has to show evidence that every member received the amount and
attach documents that satisfy that the reason for the payment is actually genuine. One may
attach a report for instance to show that the committee did report writing on that particular
event. This activity is completed by filling the imprest surrender form to show the expenditure
of the money budgeted/advanced to fund the activity.

2.3.3. Posting and Recording Payments/Expenditures In The Votebook.

A votebook is a record book used by the county assembly accounts department to control
expenditure. This book controls in that the amount spent in a particular activity is not spent
more than the amount budgeted for. It also contains vote items for different activities where
the expenditure is credited. In case the amount allocated for a particular item is insufficient
during that financial year then the officer in charge can now request for a supplementary
budget to fund the pending activities of the vote item in the votebook. This book contains the
commitment side which is the debit side and the credit side where actual payments are done. In
case of imprest records, the amount is recorded on the commitment side because the amount
paid is not the actual amount spent. Other payments are made on the actual payments
side/credit side because they are actual payments and they are made directly to the payees
account.
Later after the imprests have been paid, they are surrendered to show the actual expenditure.
During imprest surrender, that mostly happens when closing financial reports, the imprest
payments are de-committed on the commitment side and paid in the actual payment side
showing the amount has now been correctly accounted for and correctly spent.
These books show the total expenditure and balances in case of any in that particular item.
There are two types of vote books: recurrent vote book to record recurrent expenditures and
development vote book to record development/long term expenditures.

2.3.4. Making payment journals using spread sheets and manually in record books.
Journals or payment notes are made daily when payments are done to keep records of the cash
flows for future use when computed quarterly financial statements or full financial period
statements. These journals are majorly made by spread sheets. They show the date of
payments, the vote item in which the amount is charged, the payee, description of the payment
and the amount. These are daily reports that are made in the accounts department.

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2.3.5. Filling.
Filling is another key activity done in this department. All recurrent payment vouchers should
be sorted and arranged in the files according to the dates of payment and most probably
according to the bank statement or the IB report. Imprest vouchers are filled differently from
supplier and individual payment vouchers. Recurrent payment vouchers are also kept in
different files with development/long term payment vouchers. Recurrent payment vouchers are
arranged is ascending order of their cashbook numbers after being posted in the cashbook and
imprest payment vouchers are arranged in ascending order of their contra numbers given after
posting in the cashbook. Files mostly used are box files and spring files.

2.3.6. Making imprest payment schedules using spread sheets

These are simple schedules made to the bank for imprest payment only transfers to be done.
The schedules contain the name of the organization, the purpose of the payment e.g if its a
committee its named and the purpose of the committee, the duration of the activity, the name
of the imprest holder, the imprest warrant number, the payment voucher number, the total
amount to be paid, all the names of the members to be paid their account numbers and the
amount to be paid to him/her, the preparer of the schedule that is the imprest holder and finally
the authorizers who are SAC officer and AIE certificate holder. After the schedule is prepared,
the imprest holder signs and both authorizers sign a cheque containing the total amount is
attached then its attached to the payment voucher. These now becomes a payment document
which is taken to the bank and payments are made.

2.3.7. Posting receipts and payments in the cashbook.(FO. 26)

Preparing the cashbook is another activity undertaken in this organization. A three-column
cashbook is used. The cashbook has the receipts side and payments side each side containing
the date, payee, description, allocation/vote item, voucher number, receipt/cheque number
discount allowed/discount received, cash and bank entries. In the recurrent cashbook, the
receipt side/debit side records include the exchequer release amount and the imprest contra
entries recorded in the cash column. On the payments/credit side all payments made by cheque
are recorded in the bank column and also imprest payments made by cheque are recorded in
the bank column. When posting the entries in the cashbook each entry is given a cashbook
number which is also recorded on the payment voucher and all imprest entries being credited
are given contra numbers because they are contra entries. Later after surrendering the imprests,
they are also surrendered/(knocked off) in the cashbook where they are credited in the cash

21
column and now given cashbook numbers. The allocation column should contain all the
specific vote items that each expenditure has been charged. The payee column should contain
the name of the payee and the description column to contain the description of the payment.
Entries in the cashbook are made monthly that is payments made in a particular month are
made and the balances are closed monthly.
It is a squared book and when recording each number should be recorded in a single box.
The cashbook is an essential book in this organization and aids much in financial reporting and
making of financial statements of the county assembly of Bungoma.

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 CHAPTER THREE

3.0 ANALYSIS OF CORPORATE ATTACHMENT EXPERIENCE

3.1 Relation of my work experience to the purpose of corporate attachment

Corporate attachment was meant to expose me as a learner to organizational accounting
operations and to widen my outlook on the organizational activities, it is aimed towards
endowing learners in a worksite setting with a valuable work experience enabling them to
relate theoretical academic study to the realities of application and practice. This includes
helping students get equipped with skills, knowledge, experience and expertise of work in their
area of specialization.

The authority bestowed unto me and the consequential responsibilities at the accounts office
provided an ideal learning environment for purposes of my attachment.

The work experience I have gained during my attachment at BCA Accounts department helped
a great deal in enhancing my working skills, knowledge, experience and attention to sensitive
work details as entails

Accounts, finances and book keeping procedures at any other industry.

Other than my area of specialization i acquired ethical, personal responsibility, determination

and integrity skills that will facilitate my perfection in my career.

3.2 Relation to course work

Due to the theoretical knowledge acquired through classroom learning, I was familiarized with
some of the accounting activities and organization’s cord of conduct and some payment
documents forming a basis for easy understanding of the duties assigned to me.

For instance; with knowledge from the course work I was able to prepare cashbook, do bank
reconciliation, prepare journals and prepare reports with knowledge acquired from accounting
class, I was able to efficiently manage the financial and accounting records especially through
posting expenditures in the vote book and in the cashbook, adhering to the organization’s
ethics and cord of conduct was not a challenge because i am used to adhering to school rules.
Therefore, with the help of knowledge gained in classroom learning, it was a little easier to
learn the surrounding of Accounting in the industry.

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 3.3 Critic of the Organization of Attachment.
The accounts section having been guided by the PFM act provides limited scope for the
application of advance concepts of accounting.

Public finance management act governs the payments of suppliers in a public entity and
stipulates that payments must be banked intact to avoid tax evasion. The highly accounting
environment therefore posed a challenge in drawing relations between the theoretical
accounting concepts and the day-to-day cash flow operations in the department.

The act also provides for payment through the IFMIS system to enhance transparency and
accountability in the organization and that all financial statements and payment documents
will be audited by external auditors at the end of each financial year.

Some of the challenges faced during the attachment period include;

1. Clarifying of accounting procedures and policies. This proved to be difficult especially when
avoiding transactions that are beyond the scope of the attachment.
2. Striking a balance between the maintenance of healthy working relations and the effective
implementation of company policy.
3. Network problems and slow systems that are used in implementing accounting procedures.

3.4 Critic of Course Work

Most of classroom lectures do not give the true reflection of the accounting operations of an
organization despite the fact that some concepts equip the learner with knowledge to apply in
the course of duty during attachment, what is on the ground at the organization may differ with
what is taught making it difficult to relate the two even though they are within the same scope
thus the Institute should work on making most of course work practical in the School of
Business, like familiarizing learners with practical financial documents.

The Institute should also support practical engagement of the students in every academic year
of study so that one can grow up to learn the practical aspect of his/her area of specialization.

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 CHAPTER FOUR

4.0. CONCLUSION

4.1 ACCOMPLISHMENTS
1. In this organization i have learned to do accounting procedures the technological way which is
fast, efficient and accurate unlike at classroom level where i was taught more of paperwork.
2. Being in this field of attachment under the department of accounting in BCA, it has provided
me with an opportunity to link theory with practice to that of real-world experience regarding
my area of specialization.
3. In my attachment, i gained the attribute of being fast enough and being more accurate and
careful when dealing with accounting procedures.
4. I highly gained a positive attitude in my area of specialization in this organization.
5. It has enabled me to apply the principles and technical skills acquired in class in solving real
life problems.
6. I have enjoyed recording transaction in cashbook whether receipts or payments comparing
with that of bank statements, thereafter doing bank reconciliation statement that I did it very
well.
7. I was introduced to new concepts of control sheets which also to serve same purpose as
cashbook in which expenditures were recorded.
8. I have been exposed to different routines, procedures and practice that are involved in
recording transaction in cashbook which appeared to be different with that I learned in
classroom.
9. Working with professionals in accounting department was best experience I had, I understand
that it requires one to be competent to be an expert in making payments and expenditures in
the public sector.
10. I also gained new good friends whom I can be with as a result of best conversation I have
never had before.
11. The people I have worked with have encouraged me to work very hard on my work and
also teach me how to do things in professional manner.

4.2 What was not accomplished well

However, having realized the above accomplishments, I noted that it was a little difficult to
strike a balance between maintaining good relations with workmates.

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 4.3 What May Be Done Differently
Before proceeding to longer periods of field attachment, I need to strive on improving the
areas highlighted below;

I. Getting a good grasp of the concerned firm’s policies and procedures.

II. Establishing and maintaining a professional relation with co-workers devoid of personal
whims.
III. Improve accuracy and speed when dealing with accounting procedures.
IV. Being fast and reliable when dealing with machines/technology.

4.4 Recommendations
Given the constraints and challenges observed in the course of the attachment, I suggest the
following measures to the university and the company on how to improve the attachment
experience.

4.4. kibabii university

 The university should strive to make learning more practical than just theoretical
 The university should liaise with the companies hosting their students prior to the
commencement of the attachment and to clarify on the tasks and duties expected to be
assigned to the student.
 Equip students with the technological accounting skills to make them efficient when dealing
with machines in the accounting sector.

4.4.2 The Company Bungoma County Assembly Accounts

 The company should set up a well-defined attachment and internship program as part of its
operations.
 The Department to organize forums for attaches and staffs to interact and contemplate on
issues arising in the relevant departments.
 The Department should consider automating most or all of the, Finance and accounting
functions.

4.5 SKILLS LEARNED

4.5.1 Computer Skills

Through use of application like Microsoft Excel and internet accounting.

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4.5.2 Analysis skills.
Helps in being keen to extremely small details as they count a lot.

4.5.3 Communication skills

Acquired skills especially in acquiring and giving information and also when reporting to
staffs and departmental heads. I also acquired this through interacting with my colleagues and
Honourable members who availed themselves at the department to inquire their financial
information; i also interacted with the BCA suppliers who were claiming their payments.

4.5.4 Good human skills

Helps to apply what exercise the skills learnt on how to deal with people. Especially our heads
(bosses) and Honourable MCAs.

4.5.5 Decision making skills.

Helps to choose a particular course of action when faced with situation that had different
alternatives. I learned to deal with particular different situations like wrong approach by your
client.

4.5.6 Conceptual skills.

Helps to come up with concepts in situations of ambiguity.

4.5.7 Analytical skills

To analyse matters and come up with the best interpretation of the situations. It also helps to
make sound decisions and plans to deal with a particular issue

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 REFERRENCES

Student field attachment logbook

BCA accounting department staff members.

BCA

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 APPENDICES

Appendix I
Log book.

Appendix II
BCA Payment voucher. (FO. 20)

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Appendix III
BCA Claim form. (FO. 22)

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31
Appendix IV
BCA Deposits and Suspense payment voucher (FO. 21)

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Appendix V
BCA Imprest surrenders clearance form

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Appendix VI
BCA Imprest warrant book (FO. 24)

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Appendix VII
BCA Cashbook (FO. 26)

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Appendix VIII
BCA Vote Book

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