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2
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4
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6
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10
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13
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15
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17
        I.            NOTES TO THE FINANCIAL

   CAPITATION GRANT FOR TUITION

Textbooks
Exercise books
Laboratory equipment
Internal exams
Teaching / learning materials
Chalks
Exams and assessment
Reference/Library
Teachers guides
Total

   CAPITATION GRANT FOR OPERATIONS

Personnel Emoluments
Maintenance & Improvement
Others
Local Transport & Travelling
Electricity Water & Conservancy
Medical
Administration Costs
Insurance
Activity
Total

PARENTS CONTRIBUTION/FEES - SCHOO

Personnel emoluments
Fee on Boarding Equipment and Stores
Maintenance & Improvement
Local transport / travelling
Electricity and water
Medical
Administration costs
Activity
Total

  OTHER RECEIPTS – SCHOOL FUND ACCOUN

Rent income
Income from farming activities
Insurance compensation
Income from Posho mill
Income from Bus Hire
Fee for hire of ground and equipment
Income from grants and donations*
Tender fees
Pocket Money
Caution Money
Dividends income
Total

   PAYMENTS FOR TUITION

Textbooks
Exercise Books
Laboratory Equipment and Chemicals
Internal exams
Teaching / learning materials
Chalks
Exams and assessment
Library/reference materials
Administration Costs
Bank Charges
Total

PAYMENTS FOR OPERATIONS

Personnel emoluments
Service Gratuity
Administration Cost
Maintenance & improvements
Local transport / travelling
Electricity and water
Medical
Activity Expenses
SMASSE
Insurance Cost
Bank Charges
Grants
Acquisition of Assets
TOTAL

    BOARDING AND SCHOOL FUND PAYME

Personnel emoluments
Service Gratuity
Maintenance & Improvements
Local transport / travelling
Electricity and water
Medical Expenses
Administration costs
Lunch Programme
Bank Charges

Expenses on Income Generating Activities

Fee on Boarding Equipment and Stores
Activity Expenses
Pocket Money
Caution money
Loan Interest repayment
Acquisition of Assets
TOTAL

Expenses on income generating activities**

should include all costs relating to the school
earnings on other receipts as recorded in note
4. These costs should include farm
maintenance, posho mill maintenance, ground
maintenance and costs incurred during hire of
school bus among others.

BANK ACCOUNTS
Name of Bank, Account No. & currency

Tuition Account
Operations Account
School Fund Account/Boarding
Savings Account
Parent Association Development Account
Income generating activities Account
Infrastructural Account
Total

  CASH IN HAND

Description

Tuition Account
Operation Account
School Fund account
Total

SHORT TERM INVESTMENTS

Description
Cooperative shares
Treasury Bills
Fixed deposit
Equity stock
Other investments
Total

       ACCOUNTS RECEIVABLE

Description

Fees arrears
Other non-fees receivables
Salary advances
Imprest
Total

[Include an ageing of the fees / non fees arrears

Description

Fees arrears for current year

Fees arrears for the previous year
Fees arrears for prior periods (over two years)

Total
ACCOUNTS PAYABLE
Description

Trade creditors (See ageing below and

appendix 1)
Prepaid fees
Retention monies
Total

[Include an ageing of the creditor’s arrears below

      
Description

Trade creditors for current year

Trade creditors for the previous year
Trade creditors for prior periods (over two
years)
Total

       FUND BALANCE BROUGHT FORWARD

Description

Bank balances
Cash balances
Short Term Investments
Receivables
Payables
Total

Other important disclosure notes

Non-current Liabilities Summary

Description

Bank loan(s)
Outstanding Leases
Hire purchase
Gratuity and leave provision
Total

Biological assets

Description

Cattle
Goats
Trees
Coffee or tea plantation
Poultry
Total

Borrowings
Description

a)     Borrowings
Borrowing at beginning of the year
Borrowings during the year
Repayments of during the year
Balance at end of the year

1      Stock/ Inventory

Description

Stock/Inventory
Stock/ inventory at beginning of the year
Stock/ inventory purchased during the year
Stock/ inventory issued during the year
Balance at end of the year
NCIAL STATEMENTS

2020-2021
Kshs
-
-
-
-

-
-
-
-

IONS
2020-2021
Kshs
-
-
-
-
-
-
 -
-
-
-

CHOOL FUND ACCOUNT

2020-2021
Kshs
-
-
-
-
-
-
-
-
-

COUNT

2020-2021
Kshs
-
-
-
 -
-
-
-
-
-
-
-
-

2020-2021
Kshs
-

-
-

-
 2020-2021
Kshs

-
-
-
-
-

AYMENTS
2020-2021
Kshs
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
Bank
Account 2020-2021
Number

Kshs

-
-
-
-
-
-

2020-2021
Kshs
-

-
-

2020-2021
Kshs
 -
-
-
-
-
-

2020-2021
Kshs
-
-
-
-
-

rrears below]

2020-2021
Kshs
-
-
-

-
 2020-2021
Kshs
-
-
-
-

below]

2020-2021
Kshs
-
-

-
-

WARD

2020-2021
Kshs
-
 -

-
-
-

2020-2021
Kshs
-
-
-
-
-

Number
2020-2021
s
Kshs
-
-
-
-
-
 -

2020-2021
KShs

-
-
-
-

2020-2021
KShs

-
-
-
-
2019-2020
Kshs

-
-
-
-
-
-

2019-2020
Kshs
-
-

-
-
-
 -
-
-
-

2019-2020
Kshs
-
-
-
-
-
-
-
-
-

2019-2020
Kshs
-
-
-
 -
-
-
-
-
-
-
-
-

2019-2020
Kshs
-
-
-
-
-
-
-
-
-
-
-
2019-2020
Kshs
-
-
-
-
-
-
-
-
-
-
-

-
-

2019-2020
Kshs
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
2019-2020

Kshs

-
-
-
-
-

2019-2020
Kshs
-

2019-2020
Kshs
 -
-
-
-
-
-

2019-2020
Kshs
-
-
-
-
-

2019-2020
Kshs
-
-
-

-
2019-2020
Kshs
-
-
-
-

2019-2020
Kshs
-
-

-
-

2019-2020
Kshs
-
 -
-
-
-
-

2019-2020
Kshs
-
-
-
-
-

2019-2020
Kshs
-
-
-
-
-
 -

2019-2020
KShs

-
-
-
-

2019-2020
KShs

-
-
-
-
        I.            STATEMENT OF RECE

DESCRIPTION OF VOTE HEAD

RECEIPTS
Capitation grants for tuition
Capitation grants for operations
School Fund Income- Parents’ Contributi
School Fund Income- Other receipts
Proceeds from borrowings
TOTAL RECEIPTS

PAYMENTS

Payments for Tuition

Payments for operations
Boarding and school fund payments

TOTAL PAYMENTS
SURPLUS/DEFICIT
TS AND PAYMENTS

Note 2020 - 2021 2019 - 2020

Kshs

1 - -
2 - -
3 - -
4 - -

- -

5 - -
6 - -
7 - -

- -
- -
x
 II.     STATEMENT OF FINANCIAL A

FINANCIAL ASSETS

Cash and Cash Equivalents

Bank Balances
Cash Balances
Short term Investment
Total Cash and Cash Equivalents

Account’s receivables

TOTAL FINANCIAL ASSETS

FINANCIAL LIABILITIES
Accounts Payable
NET FINANCIAL SSETS

REPRESENTED BY

Fund balance b/fwd 1st July...

Surplus/Defict for the year

NET FINANCIAL POSITION

ASSETS AND LIABILITIES

Note 2020 - 2021

Kshs

8 -
9 -
10 -
-

11 -

-
12 -
-

13 -
-

-
TIES

2019 - 2020
Kshs

-
-
-
-

-
-
-

-
-

-
STATEMENT OF CASH FLOW

Receipts from operating activities

Capitation grants for tuition
Capitation grants for operations
School fund income- Parents contributions fees
School fund income- other receipts
Total receipts
Payments
Payments for Tuition
Payments for operations
Boarding and school fund payments

Net cash flow from operating activities

CASHFLOW FROM INVESTING ACTIVITIES

Proceeds from Sale of Assets
Acquisition of Assets
Proceeds from investments
Net cash flows from Investing Activities
 NET CASHFLOW FROM BORROWING
ACTIVITIES
Proceeds from borrowings/ loans
Repayment of principal borrowings
Net cash flows from Investing Activities
NET INCREASE IN CASH AND CASH
EQUIVALENT

Cash and cash equivalent at BEGINNING of

the year
Cash and cash equivalent at END of the year
 2020 - 2021 2019 - 2020
Kshs Kshs

1 - -
2 - -
3 - -
4 - -
- -

- -
- -
- -
- -
- -

- -
- -
- -
- -
 -

- -

10 - -

- -

- -
 Actual on Budget Utilisation
Receipt/Expense Item Original Budget Adjustments Final Budget
Comparable Basis Difference

a b c=a+b d e=c-d
Previous years
Opening Balance
 RECEIPTS Outstanding  
(C/Bk) and AIA
Disbursements
(1) CAPITATION GRANT ON TUITION

Textbooks and reference materials

Exercise books
Laboratory equipment
Internal exams
Teaching / learning materials
Chalks
Exams and assessment
reference/Library

(2) CAPITATION GRANT ON OPERATIONS

Personnel emoluments
Repairs and maintenance
Local transport / travelling
Electricity and water
Medical
Administration costs
Activity
Gratuity
SMASSE

(3) FEES CHARGED ON PARENTS

Personnel emoluments
Repairs and maintenance
Local transport / travelling
Electricity and water
Medical
Administration costs
Activity
SMASSE
Fee on Boarding Equipment and Stores

OTHER INCOME
Rent income
Income from farming activities
Insurance compensation
Income from Posho mill
Income from Bus Hire
Fee for hire of ground and equipment
Interest income
Income from any other investment
TOTAL INCOME

(1) EXPENDITURE FOR TUITION

Personnel emoluments
Repairs, maintenance and improvements
Local transport / travelling
Electricity, water and conservancy
Medical Expenses
Administration costs
Activity
Gratuity
Lunch programme
Boarding Equipment and Stores
Expenditure for Income Generating
Activity
Insurance costs
Other expenses on investments
Rent Expenses
Bank Charges
Loan Interest Repayment
Loan Principal Repayment
Acquisition of Assets
Other Payments
 TOTAL
% of Utilisation

f=d/c %
TRIAL BALANCE AS AT 30TH JUNE 2020
DR CR
Cash and Cash equivalents
Bank Balances -
Cash Balances -
Short term investments -
Receivables -
Payments
Payments for Tuition -
Payments for operation -
Boarding and school fu -

Receipts Capitation grants for tuition -

Capitation grants for operations -
School Fund Income- Parents’ Contributi -
School Fund Income- Other receipts -
Proceeds from borrowings

Prior Year Adjustment

Fund Balance b/f -

Payables -
TOTAL - -
-