Current Previous

FY FY
2020 2019
The accounts of this FY
School Fund
Operation
Tuition
Infrastructure
Farm
CDF
BALANCE SHEET SUMMARY

Accumulated Fund as per BSH

Non-Third Party Liabs:

uniform fund
farm
bus

Non-Real Assets:
overdrawn
tuition

Net ACCUMULATED Fund:

Third Party Liabilities:

Prepaid Fees c/f
Student Deposits c/f
Club Deposits c/f
Borrowings/Loan c/f
Bank Overdrawing c/f
Cash Overdrawing c/f
Trade Creditors:
Bal b/f from prev year
Settled in this Year
Prev year Balance c/f in this year
Listed this year
Bal c/f this year

Total Liabs

Real Assets:
cash
bank-1
bank-2
bank-3
bank-4
bank-5
bank-6
bank-7
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Advance/Imprest c/f
Debit Suspense c/f
Fees Balance:
Bal b/f from prev year
Recovered this Year
Prev year Balance c/f in this year
Listed this year
Bal c/f this year

Total Assets
SF(e.g) OP Tui INFRA Farm CDF Total
- -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

- -
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- - - - - - -
- - - - - - -

- - - - - - -
- - - - - - -
 School Fund balances b/f
Item KSHS
Liabilities
Net Accumulated b/f -
Trade Creditors b/f -
Prepaid Fees b/f -
Student Deposits b/f -
Club Deposits b/f -
Borrowings/Loan -
Bank Overdrawing -
Cash Overdrawing -

Total Liabilities -
Assets
Total Cash balances b/f -
Total Bank balances b/f -
Inv/ SAVINGS ACC no,,,,,,,,,,,,, -
Inv/ SAVINGS ACC no,,,,,,,,,,,,, -
Inv/ SAVINGS ACC no,,,,,,,,,,,,, -
Inv/ SAVINGS ACC no,,,,,,,,,,,,, -
Inv/ SAVINGS ACC no,,,,,,,,,,,,, -
Fees Debtors b/f -
Advances/Imprest b/f -
Dr Suspense -
Total Assets -
-

Summary of Previous Y

SF
Liabilities Net Accumulated b/f -
Trade Creditors b/f -
Prepaid Fees b/f -
Student Deposits b/f -
Club Deposits b/f -
Borrowings/Loan -
Bank Overdrawing -
Cash Overdrawing -
Total Liabilities -
Assets Cash at Hand -
Cash at Bank -
Investments -
Fees Debts -
Advaces/IMPrest -
Dr Suspense -
Total Assets -
Diff=Assets -Liabilties -
 Previous Year Balances b/f

Tuition Account Balances b/f INFRA Account

Item KSHS
Liabilities Liabilities
- Net Accumulated b/f -
Trade Creditors b/f -
Total Liabilities -
Assets Assets
Total Cash balances -
Total Bank balances -

Total Assets -
-
Operation Account Balances b/f FARM Account
Item KSHS
Liabilities Liabilities
Net Accumulated b/f -
Trade Creditors b/f -
Total Liabilities -
Assets Assets
Total Cash balances -
Total Bank balances -

Total Assets -

- -

Summary of Previous Year Balances B/f

Accounts
OP TN IFRA FARM CDF Total
- - - - - -
- - - - - -
-
-
-
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-
- - - - - -
- - - - - -
- - - - - -
 -
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-
- - - - - -
- - - - - -
nces b/f

INFRA Account Balances b/f CDF Account Balances b/f

Item KSHS
Liabilities
Net Accumulated b/f -
Trade Creditors b/f -
Total Liabilities -
Assets
Total Cash balances -
Total Bank balances -

Total Assets -
-
FARM Account Balances b/f
Item KSHS

Net Accumulated b/f -

Trade Creditors b/f -
Total Liabilities -

Total Cash balances -

Total Bank balances -
Total Assets -
-
 CDF Account Balances b/f
Item KSHS

Net Accumulated b/f -

Trade Creditors b/f -
Total Liabilities -

Total Cash balances -

Total Bank balances -
-
Total Assets -
-
Tuition TRIAL BALANCE AS AT

ORIGINAL
BUDGET
OPENING BALANCES
Tuition cash b/f
Bank ……………….BRANCH…………….TUITION b/f
Bank ……………….BRANCH…………….TUITION b/f
Text books
Exercise books
internal exams
Lab equipments
Teaching & L. mat.
Library & ref materials
Suspense Account
T- vote 8
T- vote 9
T- vote 10
T- vote 11
T- vote 12
T- vote 13
Other Revenue Payments1
Other Revenue & Payments2
Other Revenue & Payments3
Other Revenue & Payments4
Other Revenue & Payments5
Other Revenue & Payments6
Other Revenue & Payments7
Creditors Paid
Sundry Creditors -Listed
Sundry Debtors-Listed
T-Cash c/f
Bank ……………….BRANCH…………….TUITION c/f
Bank ……………….BRANCH…………….TUITION c/f
-
Diff=Dr-CR
 30th June
Cash Book Adjustment Final
REVISED Dr CR Dr CR Dr
BUDGET

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- -
 2020
Final
CR

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 Model SCHOOL
School Fund TRIAL BALANCE AS AT

BUDGET

OPENING BALANCES:
Cash -SF b/f
Bank ……………….BRANCH…………….SF b/f
Bank ……………….BRANCH…………….SF b/f
Bank ……………….BRANCH…………….SF b/f
Bank ……………….BRANCH…………….SF b/f
Bank ……………….BRANCH…………….SF b/f
Bank ……………….BRANCH…………….SF b/f
Bank ……………….BRANCH…………….SF b/f
FEES INCOMES & EXPENDITURES:
Uniform
Other voteheads
Development -MI
Activity
B.E and Stores
School magazine
Alumni b. fund
Parents donation
Gratuity Savings
Bakery
Farm a/c
Caution
SF Fees Income & EXP -Votehead 13
SF Fees Income & EXP -Votehead 14
SF Fees Income & EXP -Votehead 15
SF Fees Income & EXP -Votehead 16
SF Fees Income & EXP -Votehead 17
SF Fees Income & EXP -Votehead 18
SF Fees Income & EXP -Votehead 19
SF Fees Income & EXP -Votehead 20
OTHER INCOMES & EXPENDITURES:
SF (Other Inc & EXP) Vote-1
Rent Income
SF (Other Inc & EXP) Vote-3
SF (Other Inc & EXP) Vote-4
SF (Other Inc & EXP) Vote-5
SF (Other Inc & EXP) Vote-6
SF (Other Inc & EXP) Vote-7
SF (Other Inc & EXP) Vote-8
SF (Other Inc & EXP) Vote-9
SF (Other Inc & EXP) Vote-10
SF (Other Inc & EXP) Vote-11
SF (Other Inc & EXP) Vote-12
SF (Other Inc & EXP) Vote-13
SF (Other Inc & EXP) Vote-14
SF (Other Inc & EXP) Vote-15
SF (Other Inc & EXP) Vote-16
SF (Other Inc & EXP) Vote-17
SF (Other Inc & EXP) Vote-18
SF (Other Inc & EXP) Vote-19
SF (Other Inc & EXP) Vote-20
OTHER REVENUES & PAYMENTS:
Arrears Recovered
Prepayments
Student deposits
Club deposits
Creditors Paid
Loans/BORROWINGS
ADVANCES/IMPRESTS/OWINGS
DR SUSPENSE
Other Revenues & Payments……………Vote 10
Other Revenues & Payments……………Vote 10
Other Revenues & Payments……………Vote 11
Other Revenues & Payments……………Vote 12
Other Revenues & Payments……………Vote 13
Other Revenues & Payments……………Vote 14
Other Revenues & Payments……………Vote 15
Other Revenues & Payments……………Vote 16
Other Revenues & Payments……………Vote 17
Other Revenues & Payments……………Vote 18
Other Revenues & Payments……………Vote 19
Other Revenues & Payments……………Vote 20
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
LISTED DEBTS & CREDITORS:
Fees Debtors Listed-Current Year
Trade Creditors Listed -Current year

CLOSING BALANCES
Cash -SF c/f
Bank ……………….BRANCH…………….SF C/f
Bank ……………….BRANCH…………….SF C/f
Bank ……………….BRANCH…………….SF C/f
Bank ……………….BRANCH…………….SF C/f
Bank ……………….BRANCH…………….SF C/f
Bank ……………….BRANCH…………….SF C/f
Bank ……………….BRANCH…………….SF C/f
CLEARANCE ACCOUNTS:
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Other clearing Vote…………..
Total -
Diff=Dr-CR
 Model SCHOOL
30th June
CASH BOOK FINAL TRIAL
TRIAL BALANCE ADJUSTMENTS BALANCE
DEBIT CREDIT DEBIT CREDIT DEBIT

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- - - - -
- -
 2020
FINAL TRIAL
BALANCE
CREDIT

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 Model SCHOOL
Operation TRIAL
Cash Book
ORIGINAL REVISED Dr
BUDGET BUDGET
OPENING BAL.
Operation Cash b/f
Bank ……………….BRANCH…………….OP b/f
Bank ……………….BRANCH…………….OP b/f
GRANT INCOMES & EXPENDITURES:
Devt -RMI
LTT
EWC
Activity
Personal emolu.
Adm. Cost
Medical & ins.
OP-Vote 8
OP-Vote 9
OP-Vote 10
OP-Vote 11
OP-Vote 12
OP-Vote 13
OP-Vote 14
OP-Vote 15
OP-Vote 16
OP-Vote 17
OP-Vote 18
OP-Vote 19
OP-Vote 20
OTHER INCOMES & EXPENDITURES
Other Revenue & Payments1
Other Revenue & Payments2
Other Revenue & Payments3
Other Revenue & Payments4
Other Revenue & Payments5
Other Revenue & Payments6
Other Revenue & Payments7
Other Revenue & Payments8
Other Revenue & Payments9
Other Revenue & Payments10
Other Revenue & Payments11
OTHER REVENUE & PAYMENTS
Creditors Paid
LISTED CREDITORS
Sundry Creditors -Listed

CLOSING BALANCES
OP--Cash c/f
Bank ……………….BRANCH…………….OP C/f
Bank ……………….BRANCH…………….OP C/f
CLEARANCE ACCOUNTS
Advance
NSSF
NHIF
Winas sacco
Paye
NTS welfare
Elimu Sacco
Kudheihia
VOTE…………..
VOTE…………..
VOTE…………..
VOTE…………..
VOTE…………..
VOTE…………..
VOTE…………..
Total - - -
Diff=Dr-CR
Model SCHOOL
TRIAL BALANCE AS AT …………
Cash Book Adjustment Final
CR Dr CR Dr CR

- -
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- -
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- - -
- - -
- - - - - -
- - -
 Model SCHOOL
Farm TRIAL BALANCE AS A
Cash Book
ORIGINAL REVISED Dr
BUDGET BUDGET
OPENING BAL.
Farm cash b/f
Bank ……………….BRANCH…………….FARM B/f
Bank ……………….BRANCH…………….FARM B/f
vote 1
vote 2
vote 3
vote 4
vote 5
vote 6
vote 7
vote 8
vote 9
vote 10
vote 11
vote 12
vote 13
Other Revenue & Payments1
Other Revenue & Payments2
Other Revenue & Payments3
Other Revenue & Payments4
Other Revenue & Payments5
Other Revenue & Payments6
Other Revenue & Payments7
Creditors Paid
Sundry Creditors -Listed

CLOSING BALANCES:
Farm--Cash c/f
Bank ……………….BRANCH…………….FARM C/f
Bank ……………….BRANCH…………….FARM C/f
- - -
Diff=Dr-CR
CHOOL
TRIAL BALANCE AS AT …………
Cash Book Adjustment Final
CR Dr CR Dr CR

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

- -
- -
- -
- - - - -
- - -
 Model SCHOOL
Infrastructure TRIAL BALANCE A
Cash Book
ORIGINAL REVISED Dr
BUDGET BUDGET
OPENING BAL.
Infra cash b/f
Bank ……………….BRANCH…………….INFRA b/f
Bank ……………….BRANCH…………….INFRA b/f
INFRASTRUCTURE INCOMES & EXPENDITURES
MIF-Vote 1
MIF-Vote 2
MIF-Vote 3
MIF-Vote 4
MIF-Vote 5
MIF-Vote 6
Creditors Paid
Sundry Creditors -Listed

CLOSING BALANCES:
Infra -Cash c/f
Bank ……………….BRANCH…………….INFRA C/f
Bank ……………….BRANCH…………….INFRA C/f
- - -
diff=Dr-CR
CHOOL
TRIAL BALANCE AS AT …………
Cash Book Adjustment Final
CR Dr CR Dr CR

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - - - -
- - -
 Workings to account
Workings No
NARRATION

1 Receipts-Capitation Grant for

2 Receipts-Capitation Grant for

3 Receipts--Parents Contributions Income for

4 Receipts-School Fund Income - Other

5 Infrastructure Income

6 Income -Farm

7 CDF Income
 Total Receipts
PAYMENTS
8 PAYMENTS for Tuition

9 PAYMENTS for Operation

10 Payments - School Fund
11 Payments-InfraStructure

12 Payments - Farm
 Payments - CDF

Total Expenditure
Balance Sheet Workings
Closing Cash and Cash Equivalents

13 Closing Bank Balances

Bank, BRANCH
Bank ……………….BRANCH…………….TUITION c/f
Bank ……………….BRANCH…………….TUITION c/f
Sub-Total: Tuition Bank Balances
Bank ……………….BRANCH…………….OP C/f
Bank ……………….BRANCH…………….OP C/f
Sub-Total: Operation Bank Balances
Bank ……………….BRANCH…………….SF C/f
Bank ……………….BRANCH…………….SF C/f
Bank ……………….BRANCH…………….SF C/f
Bank ……………….BRANCH…………….SF C/f
Bank ……………….BRANCH…………….SF C/f
Bank ……………….BRANCH…………….SF C/f
Bank ……………….BRANCH…………….SF C/f
Sub-Total: SF Bank Balances
Bank ……………….BRANCH…………….INFRA C/f
Bank ……………….BRANCH…………….INFRA C/f
Sub-Total: INFRA-Bank Balances
Bank ……………….BRANCH…………….FARM C/f
Bank ……………….BRANCH…………….FARM C/f
Sub-Total: Farm-Bank Balances
Bank ……………….BRANCH……………. CDF b/f
 Bank ……………….BRANCH……………. CDF b/f
Sub-Total: CDF-Bank Balances
Total Bank Balances

14 Cash in Hand
School Fund
Operation
Tuition
Infrastructure
Farm
CDF
Total Cash Balances
15 Short Term Investments

16 Accounts Receivables

School Fund -Fees Debtors

 School Fund - Advances

School Fund - DR SUSPENSE

Total Accounts receivables

17 Accounts Payable
School Fund -Prepaid Fees

Trade Creditors -School Fund

Trade Creditors -Operation

Trade Creditors - Tuition

Trade Creditors - Farm

Trade Creditors - Infrastructure

CDF

School Fund -Student Deposits

School Fund - Club Deposits

Borrowings

Overdrafts
 Total Accounts Payable

18 Accumulated Fund
 Total Liabilities
Total Assets
Difference

Notes for Cashflow Statement

19 CF -Opening Cash & Cash Equivalents
20 CF Receipts-Capitation Grants -Tuition

21 CF-Receipts -Capitation Grants - Operation

22 CF - Receipts - School Fund- Parents Contribution
23 CF-Receipts - School Fund- Other INC
24 CF-CashFlow From infrastructure

25 CF- CashFlow From Farm

26 CF- CashFlow From CDF

27 CF- Cash From Cash & Bank Overdrawing

Total Cash Flow Receipts

CASh Flow PAYMENTS

28 CF-Payments for Tuition

29 CF-Payments for Operation

30 CF- Boarding and School Fund Payments
31 CF- Cash Flow USED on Farm

32 CF- Cash used on Investing Activities

CF- Cash Used on Infrastructure

CF- Cash Used on CDF

 Total Cash on Investing Activities

33 Closing Cash & Cash Equivalents

Total Cash OutFlows

Total Cash Receipts (In-Flows)
Difference in Cash Flow

34 BALANCE OF FUND b/f

34 a

34 b
34 c
34 d
34 e
34 f
35 Opening Cash & Bank Overdrawings
35 a Cash Overdrawings b/f

35 b Bank OverDrawings b/f

 Workings to accounts -20xx

NARRATION Kshs

Tuition
Text books -
Exercise books -
internal exams -
Lab equipments -
Teaching & L. mat. -
Library & ref materials -
Suspense Account -
T- vote 8 -
T- vote 9 -
T- vote 10 -
T- vote 11 -
T- vote 12 -
T- vote 13 -
Other Revenue Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Sub-Total -
Operation
Devt -RMI -
LTT -
EWC -
Activity -
Personal emolu. -
Adm. Cost -
Medical & ins. -
OP-Vote 8 -
OP-Vote 9 -
OP-Vote 10 -
OP-Vote 11 -
OP-Vote 12 -
OP-Vote 13 -
OP-Vote 14 -
OP-Vote 15 -
OP-Vote 16 -
OP-Vote 17 -
OP-Vote 18 -
OP-Vote 19 -
OP-Vote 20 -
Other Revenue & Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Other Revenue & Payments8 -
Other Revenue & Payments9 -
Other Revenue & Payments10 -
Other Revenue & Payments11 -
Sub-Total -
School Fund
Uniform -
Other voteheads -
Development -MI -
Activity -
B.E and Stores -
School magazine -
Alumni b. fund -
Parents donation -
Gratuity Savings -
Bakery -
Farm a/c -
Caution -
SF Fees Income & EXP -Votehead 13 -
SF Fees Income & EXP -Votehead 14 -
SF Fees Income & EXP -Votehead 15 -
SF Fees Income & EXP -Votehead 16 -
SF Fees Income & EXP -Votehead 17 -
SF Fees Income & EXP -Votehead 18 -
SF Fees Income & EXP -Votehead 19 -
SF Fees Income & EXP -Votehead 20 -
Sub-Total -

SF (Other Inc & EXP) Vote-1 -

Rent Income -
SF (Other Inc & EXP) Vote-3 -
SF (Other Inc & EXP) Vote-4 -
SF (Other Inc & EXP) Vote-5 -
SF (Other Inc & EXP) Vote-6 -
SF (Other Inc & EXP) Vote-7 -
SF (Other Inc & EXP) Vote-8 -
SF (Other Inc & EXP) Vote-9 -
SF (Other Inc & EXP) Vote-10 -
SF (Other Inc & EXP) Vote-11 -
SF (Other Inc & EXP) Vote-12 -
SF (Other Inc & EXP) Vote-13 -
SF (Other Inc & EXP) Vote-14 -
SF (Other Inc & EXP) Vote-15 -
SF (Other Inc & EXP) Vote-16 -
SF (Other Inc & EXP) Vote-17 -
SF (Other Inc & EXP) Vote-18 -
SF (Other Inc & EXP) Vote-19 -
SF (Other Inc & EXP) Vote-20 -
Sub-Total -

MIF-Vote 1 -
MIF-Vote 2 -
MIF-Vote 3 -
MIF-Vote 4 -
MIF-Vote 5 -
MIF-Vote 6 -
Sub-Total -

vote 1 -
vote 2 -
vote 3 -
vote 4 -
vote 5 -
vote 6 -
vote 7 -
vote 8 -
vote 9 -
vote 10 -
vote 11 -
vote 12 -
vote 13 -
Other Revenue & Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
sub-Total -
 Vote 1 -
Vote 2 -
Vote 3 -
Vote 4 -
Vote 5 -
Vote 6 -
Vote 7 -
Vote 8 -
Vote 9 -
sub-Total -

Total Receipts -
PAYMENTS
PAYMENTS for Tuition
Text books -
Exercise books -
internal exams -
Lab equipments -
Teaching & L. mat. -
Library & ref materials -
Suspense Account -
T- vote 8 -
T- vote 9 -
T- vote 10 -
T- vote 11 -
T- vote 12 -
T- vote 13 -
Other Revenue Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Total -
PAYMENTS for Operation
Devt -RMI -
LTT -
EWC -
Activity -
Personal emolu. -
Adm. Cost -
Medical & ins. -
 OP-Vote 8 -
OP-Vote 9 -
OP-Vote 10 -
OP-Vote 11 -
OP-Vote 12 -
OP-Vote 13 -
OP-Vote 14 -
OP-Vote 15 -
OP-Vote 16 -
OP-Vote 17 -
OP-Vote 18 -
OP-Vote 19 -
OP-Vote 20 -
Other Revenue & Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Other Revenue & Payments8 -
Other Revenue & Payments9 -
Other Revenue & Payments10 -
Other Revenue & Payments11 -
Total -
Payments - School Fund
Uniform -
Other voteheads -
Development -MI -
Activity -
B.E and Stores -
School magazine -
Alumni b. fund -
Parents donation -
Gratuity Savings -
Bakery -
Farm a/c -
Caution -
SF Fees Income & EXP -Votehead 13 -
SF Fees Income & EXP -Votehead 14 -
SF Fees Income & EXP -Votehead 15 -
SF Fees Income & EXP -Votehead 16 -
SF Fees Income & EXP -Votehead 17 -
SF Fees Income & EXP -Votehead 18 -
SF Fees Income & EXP -Votehead 19 -
 SF Fees Income & EXP -Votehead 20 -
SF (Other Inc & EXP) Vote-1 -
Rent Income -
SF (Other Inc & EXP) Vote-3 -
SF (Other Inc & EXP) Vote-4 -
SF (Other Inc & EXP) Vote-5 -
SF (Other Inc & EXP) Vote-6 -
SF (Other Inc & EXP) Vote-7 -
SF (Other Inc & EXP) Vote-8 -
SF (Other Inc & EXP) Vote-9 -
SF (Other Inc & EXP) Vote-10 -
SF (Other Inc & EXP) Vote-11 -
SF (Other Inc & EXP) Vote-12 -
SF (Other Inc & EXP) Vote-13 -
SF (Other Inc & EXP) Vote-14 -
SF (Other Inc & EXP) Vote-15 -
SF (Other Inc & EXP) Vote-16 -
SF (Other Inc & EXP) Vote-17 -
SF (Other Inc & EXP) Vote-18 -
SF (Other Inc & EXP) Vote-19 -
SF (Other Inc & EXP) Vote-20 -
sub-Total -
Payments-InfraStructure
MIF-Vote 1 -
MIF-Vote 2 -
MIF-Vote 3 -
MIF-Vote 4 -
MIF-Vote 5 -
MIF-Vote 6 -
sub-Total -
Payments - Farm
vote 1 -
vote 2 -
vote 3 -
vote 4 -
vote 5 -
vote 6 -
vote 7 -
vote 8 -
vote 9 -
vote 10 -
vote 11 -
vote 12 -
vote 13 -
Other Revenue & Payments1 -
 Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
sub-Total -
Payments - CDF
Vote 1 -
Vote 2 -
Vote 3 -
Vote 4 -
Vote 5 -
Vote 6 -
Vote 7 -
Vote 8 -
Vote 9 -
sub-Total -
Total Expenditure -
Balance Sheet Workings
Closing Cash and Cash Equivalents

Closing Bank Balances

Bank Account No
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
 -
-
-

Cash in Hand
-
-
-
-
-
-
-
Short Term Investments
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Balance b/f -
Less; Withdrawn -
Add: Deposits in The Year -
Balance c/f -
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Balance b/f -
Less; Withdrawn -
Add: Deposits in The Year -
Balance c/f -
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Balance b/f -
Less; Withdrawn -
Add: Deposits in The Year -
Balance c/f -
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Balance b/f -
Less; Withdrawn -
Add: Deposits in The Year -
Balance c/f -
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Balance b/f -
Less; Withdrawn -
Add: Deposits in The Year -
Balance c/f -
Total -
Accounts Receivables

20xx
20x… and earlier b/f -
20x… and earlier Recovered in 20XX -
Fees RD Cheque -
20x… and earlier c/f in 20XX -
20XX... Listed -
Total -School Fund -Fees Debtors c/f -
20xx
20x… and earlier b/f -
20x… and earlier Recovered in 20XX -
20x… and earlier c/f in 20XX -
20XX... Issued -
Total School Fund - Advances c/f -
20xx
20x… and earlier b/f -
20x… and earlier Recovered in 20XX -
20x… and earlier c/f in 20XX -
20XX... Incurred -
Total School Fund - DR SUSPENSE c/f -

Accounts Payable
Balance b/f in 20xx -
Prepaid Fees adjusted in 20xx -
Prepaid Fees Received in 20xx -
Total -Prepaid Fees c/f in 2020 -
20xx
20x… and earlier b/f -
20x… and earlier Settled in 20XX -
Suplier RD Cheque -
20x… and earlier c/f in 20XX -
20XX... Listed -
Total school Fund Creditors c/f -

20xx
20x… and earlier b/f -
20x… and earlier Settled in 20XX -
Supplier RD Cheque -
20x… and earlier c/f in 20XX -
20XX... Listed -
Total Operation Trade Creditors c/f -

20xx
20x… and earlier b/f -
20x… and earlier Settled in 20XX -
Supplier RD Cheque -
20x… and earlier c/f in 20XX -
20XX... Listed -
Total Tuition Trade Creditors c/f -
20xx
20x… and earlier b/f -
20x… and earlier Settled in 20XX -
Supplier RD Cheque -
20x… and earlier c/f in 20XX -
20XX... Listed -
Total Farm Trade Creditors c/f -
20xx
20x… and earlier b/f -
20x… and earlier Settled in 20XX -
Supplier RD Cheque -
20x… and earlier c/f in 20XX -
20XX... Listed -
Total Infrastructure Trade Creditors c/f -
20xx
20x… and earlier b/f -
20x… and earlier Settled in 20XX -
Supplier RD Cheque -
20x… and earlier c/f in 20XX -
20XX... Listed -
Total CDF ACCOUNT Trade Creditors c/f -
20xx
20x… and earlier b/f -
20x… and earlier Refunded in 20XX -
20x… and earlier c/f in 20XX -
20XX... Deposits -
Total Student Deposits c/f in 2020 -
20xx
20x… and earlier b/f -
20x… and earlier Refunded in 20XX -
20x… and earlier c/f in 20XX -
20XX... DEPOSITS -
Total -Club deposits c/f in 2020 -
20xx
20x… and earlier b/f -
20x… and earlier Settled in 20XX -
20x… and earlier c/f in 20XX -
20XX... Borrowings -
Total -Borrowings c/f in 2020 -
Bank OverDrawings
Bank ……………….BRANCH…………….SF C/f -
Bank ……………….BRANCH…………….SF C/f -
 Bank ……………….BRANCH…………….SF C/f -
Bank ……………….BRANCH…………….SF C/f -
Bank ……………….BRANCH…………….SF C/f -
Bank ……………….BRANCH…………….SF C/f -
Bank ……………….BRANCH…………….SF C/f -
Bank ……………….BRANCH…………….TUITION c/f -
Bank ……………….BRANCH…………….TUITION c/f -
Bank ……………….BRANCH…………….INFRA C/f -
Bank ……………….BRANCH…………….INFRA C/f -
Bank ……………….BRANCH…………….FARM C/f -
Bank ……………….BRANCH…………….FARM C/f -
Bank ……………….BRANCH……………. CDF b/f -
Bank ……………….BRANCH……………. CDF b/f -
Bank ……………….BRANCH…………….OP C/f -
Bank ……………….BRANCH…………….OP C/f -
Total Bank Overdrawings c/f -
Cash Overdrawings:
Cash -SF c/f -
OP--Cash c/f -
T-Cash c/f -
Infra -Cash c/f -
Farm--Cash c/f -
CDF---Cash c/f -
Total Cash Overdrawings c/f -
Total Cash and Bank overdrawings c/f -

Total Accounts Payable -

b/f
Net ACC FUND-Tuition- Bal b/f in 20Xx -
Net ACC FUND-Operation- Bal b/f in 20Xx -
Net ACC FUND-School Fund- Bal b/f in 20Xx -
Net ACC FUND-Infra fund b/f in 20Xx -
Net ACC FUND-Farm Acc Fund b/f in 20Xx -
Net ACC FUND -CDF Acc Fund b/f in 20Xx -
Total Accumulated Fund b/f from Year 20XX -
Tuition- Current Performance -
Operation- Current Performance -
School Fund- Current Performance -
InfrastructureCurrent Performance -
Farm Current Performance -
CDF Current Performance -
Net surplus for the current Year -
 Balance of Fund c/f -
-
-
-

Notes for Cashflow Statement

Opening Cash
Cash -SF b/f -
Operation Cash b/f -
Tuition cash b/f -
Infra cash b/f -
Farm cash b/f -
CDF cash b/f -
Sub-Total -total Cash Balances b/f -
Opening Bank Balances
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Total SF Bank Balances b/f -
Bank ……………….BRANCH…………….OP b/f -
Bank ……………….BRANCH…………….OP b/f -
Total OP Bank Balances b/f -
Bank ……………….BRANCH…………….TUITION b/f -
Bank ……………….BRANCH…………….TUITION b/f -
Total T- Bank Balances b/f -
Bank ……………….BRANCH…………….INFRA b/f -
Bank ……………….BRANCH…………….INFRA b/f -
Total INFRA _ Bank Balances b/f -
 Bank ……………….BRANCH…………….FARM B/f -
Bank ……………….BRANCH…………….FARM B/f -
Total FARM- Bank Balances b/f -
Bank ……………….BRANCH……………. CDF b/f -
Bank ……………….BRANCH……………. CDF b/f -
Total CDF- Bank Balances b/f -
Total Bank Balances b/f -
Opening Investments
Investment……………………………..1 -
Investment……………………………..2 -
Investment……………………………..3 -
Investment……………………………..4 -
Investment……………………………..5 -
Sub-Total - Investments Balances b/f -
TOTAL opening CASH and CASH EQUIValents -

Text books -
Exercise books -
internal exams -
Lab equipments -
Teaching & L. mat. -
Library & ref materials -
Suspense Account -
T- vote 8 -
T- vote 9 -
T- vote 10 -
T- vote 11 -
T- vote 12 -
T- vote 13 -
Other Revenue Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Creditors Paid -
Sub-total -
Devt -RMI -
LTT -
EWC -
Activity -
Personal emolu. -
Adm. Cost -
Medical & ins. -
OP-Vote 8 -
OP-Vote 9 -
OP-Vote 10 -
OP-Vote 11 -
OP-Vote 12 -
OP-Vote 13 -
OP-Vote 14 -
OP-Vote 15 -
OP-Vote 16 -
OP-Vote 17 -
OP-Vote 18 -
OP-Vote 19 -
OP-Vote 20 -
Other Revenue & Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Other Revenue & Payments8 -
Other Revenue & Payments9 -
Other Revenue & Payments10 -
Other Revenue & Payments11 -
Creditors Paid -
Sub-Total -
Uniform -
Other voteheads -
Development -MI -
Activity -
B.E and Stores -
School magazine -
Alumni b. fund -
Parents donation -
Gratuity Savings -
Bakery -
Farm a/c -
Caution -
SF Fees Income & EXP -Votehead 13 -
SF Fees Income & EXP -Votehead 14 -
SF Fees Income & EXP -Votehead 15 -
SF Fees Income & EXP -Votehead 16 -
SF Fees Income & EXP -Votehead 17 -
SF Fees Income & EXP -Votehead 18 -
SF Fees Income & EXP -Votehead 19 -
SF Fees Income & EXP -Votehead 20 -
Arrears Recovered -
Prepayments -
Student deposits -
Club deposits -
Creditors Paid -
Loans/BORROWINGS -
ADVANCES/IMPRESTS/OWINGS -
DR SUSPENSE -
Other Revenues & Payments……………Vote 10 -
Other Revenues & Payments……………Vote 10 -
Other Revenues & Payments……………Vote 11 -
Other Revenues & Payments……………Vote 12 -
Other Revenues & Payments……………Vote 13 -
Other Revenues & Payments……………Vote 14 -
Other Revenues & Payments……………Vote 15 -
Other Revenues & Payments……………Vote 16 -
Other Revenues & Payments……………Vote 17 -
Other Revenues & Payments……………Vote 18 -
Other Revenues & Payments……………Vote 19 -
Other Revenues & Payments……………Vote 20 -
sub-total -
SF (Other Inc & EXP) Vote-1 -
Rent Income -
SF (Other Inc & EXP) Vote-3 -
SF (Other Inc & EXP) Vote-4 -
SF (Other Inc & EXP) Vote-5 -
SF (Other Inc & EXP) Vote-6 -
SF (Other Inc & EXP) Vote-7 -
SF (Other Inc & EXP) Vote-8 -
SF (Other Inc & EXP) Vote-9 -
SF (Other Inc & EXP) Vote-10 -
SF (Other Inc & EXP) Vote-11 -
SF (Other Inc & EXP) Vote-12 -
SF (Other Inc & EXP) Vote-13 -
SF (Other Inc & EXP) Vote-14 -
SF (Other Inc & EXP) Vote-15 -
SF (Other Inc & EXP) Vote-16 -
SF (Other Inc & EXP) Vote-17 -
SF (Other Inc & EXP) Vote-18 -
SF (Other Inc & EXP) Vote-19 -
SF (Other Inc & EXP) Vote-20 -
Sub-total -
MIF-Vote 1 -
MIF-Vote 2 -
MIF-Vote 3 -
MIF-Vote 4 -
MIF-Vote 5 -
MIF-Vote 6 -
Creditors Paid -
Sub-total -
vote 1 -
vote 2 -
vote 3 -
vote 4 -
vote 5 -
vote 6 -
vote 7 -
vote 8 -
vote 9 -
vote 10 -
vote 11 -
vote 12 -
vote 13 -
Other Revenue & Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Creditors Paid -
Sub-total -
Vote 1 -
Vote 2 -
Vote 3 -
Vote 4 -
Vote 5 -
Vote 6 -
Vote 7 -
Vote 8 -
Vote 9 -
Creditors Paid -
Sub-total -
 cash Overdrawing -
Bank Overdrawings -
Total cash and Bank Overdrawing -

Total Cash Flow Receipts -

CASh Flow PAYMENTS

Tuition cash b/f -
Bank ……………….BRANCH…………….TUITION b/f -
Bank ……………….BRANCH…………….TUITION b/f -
Text books -
Exercise books -
internal exams -
Lab equipments -
Teaching & L. mat. -
Library & ref materials -
Suspense Account -
T- vote 8 -
T- vote 9 -
T- vote 10 -
T- vote 11 -
T- vote 12 -
T- vote 13 -
Other Revenue Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Creditors Paid -
total Payments for Tuition -

Operation Cash b/f -

Bank ……………….BRANCH…………….OP b/f -
Bank ……………….BRANCH…………….OP b/f -
Devt -RMI -
LTT -
EWC -
Activity -
Personal emolu. -
Adm. Cost -
Medical & ins. -
OP-Vote 8 -
OP-Vote 9 -
OP-Vote 10 -
OP-Vote 11 -
OP-Vote 12 -
OP-Vote 13 -
OP-Vote 14 -
OP-Vote 15 -
OP-Vote 16 -
OP-Vote 17 -
OP-Vote 18 -
OP-Vote 19 -
OP-Vote 20 -
Other Revenue & Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Other Revenue & Payments8 -
Other Revenue & Payments9 -
Other Revenue & Payments10 -
Other Revenue & Payments11 -
Creditors Paid -
Sub-Total -
Cash -SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Uniform -
Other voteheads -
Development -MI -
Activity -
B.E and Stores -
School magazine -
Alumni b. fund -
Parents donation -
Gratuity Savings -
Bakery -
Farm a/c -
Caution -
SF Fees Income & EXP -Votehead 13 -
SF Fees Income & EXP -Votehead 14 -
SF Fees Income & EXP -Votehead 15 -
SF Fees Income & EXP -Votehead 16 -
SF Fees Income & EXP -Votehead 17 -
SF Fees Income & EXP -Votehead 18 -
SF Fees Income & EXP -Votehead 19 -
SF Fees Income & EXP -Votehead 20 -
SF (Other Inc & EXP) Vote-1 -
Rent Income -
SF (Other Inc & EXP) Vote-3 -
SF (Other Inc & EXP) Vote-4 -
SF (Other Inc & EXP) Vote-5 -
SF (Other Inc & EXP) Vote-6 -
SF (Other Inc & EXP) Vote-7 -
SF (Other Inc & EXP) Vote-8 -
SF (Other Inc & EXP) Vote-9 -
SF (Other Inc & EXP) Vote-10 -
SF (Other Inc & EXP) Vote-11 -
SF (Other Inc & EXP) Vote-12 -
SF (Other Inc & EXP) Vote-13 -
SF (Other Inc & EXP) Vote-14 -
SF (Other Inc & EXP) Vote-15 -
SF (Other Inc & EXP) Vote-16 -
SF (Other Inc & EXP) Vote-17 -
SF (Other Inc & EXP) Vote-18 -
SF (Other Inc & EXP) Vote-19 -
SF (Other Inc & EXP) Vote-20 -
Arrears Recovered -
Prepayments -
Student deposits -
Club deposits -
Creditors Paid -
Loans/BORROWINGS -
ADVANCES/IMPRESTS/OWINGS -
DR SUSPENSE -
Other Revenues & Payments……………Vote 10 -
Other Revenues & Payments……………Vote 10 -
Other Revenues & Payments……………Vote 11 -
Other Revenues & Payments……………Vote 12 -
Other Revenues & Payments……………Vote 13 -
Other Revenues & Payments……………Vote 14 -
Other Revenues & Payments……………Vote 15 -
Other Revenues & Payments……………Vote 16 -
Other Revenues & Payments……………Vote 17 -
Other Revenues & Payments……………Vote 18 -
Other Revenues & Payments……………Vote 19 -
Other Revenues & Payments……………Vote 20 -
Sub-Total -
Farm cash b/f -
Bank ……………….BRANCH…………….FARM B/f -
Bank ……………….BRANCH…………….FARM B/f -
vote 1 -
vote 2 -
vote 3 -
vote 4 -
vote 5 -
vote 6 -
vote 7 -
vote 8 -
vote 9 -
vote 10 -
vote 11 -
vote 12 -
vote 13 -
Other Revenue & Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Creditors Paid -
Sub-Total -

Infra cash b/f -

Bank ……………….BRANCH…………….INFRA b/f -
Bank ……………….BRANCH…………….INFRA b/f -
MIF-Vote 1 -
MIF-Vote 2 -
MIF-Vote 3 -
MIF-Vote 4 -
MIF-Vote 5 -
MIF-Vote 6 -
Creditors Paid -
Sub-Total -
CDF cash b/f -
Bank ……………….BRANCH……………. CDF b/f -
Bank ……………….BRANCH……………. CDF b/f -
Vote 1 -
 Vote 2 -
Vote 3 -
Vote 4 -
Vote 5 -
Vote 6 -
Vote 7 -
Vote 8 -
Vote 9 -
Creditors Paid -
Sub-Total -
-

Total Cash -
Total Bank -
Total Closing Investments -
Total Closing Cash & Cash Equivalents -

Total Cash OutFlows -

Total Cash Receipts (In-Flows) -
Difference in Cash Flow -

BALANCE OF FUND b/f

Bank Balances -
Cash Balances -
Short term Investments -
Total Cash & Cash Equivalents b/f -

Receivables b/f:
School Fund -Fees Debts b/f -
School Fund -Advances b/f -
Dr Suspense -
Total Receivables: -
Total Assets -

Payables b/f:
SF- Prepaid Fees b/f -
SF- Creditors b/f -
OP -Creditors b/f -
TUITION-Creditors b/f -
Farm-Creditors b/f -
INFRA-Creditors b/f -
CDF-Creditors b/f -
Student Deposits -
Club Deposits -
 Borrowings -
Cash Overdrawings -
Bank Overdrawings -
Total Payables b/f: -
Net Assets = Total Assets-Total Liabilties=Balance of Fund b/f -
Prev Year ACC Fund b/f = Balance of fund b/f -
Difference=inconsistencies in b/f figures -
Opening Cash & Bank Overdrawings

Tuition cash b/f -

Infra cash b/f -
Cash -SF b/f -
Operation Cash b/f -
Farm cash b/f -
CDF cash b/f -
Total Cash Overdrawings b/f -

Bank ……………….BRANCH…………….TUITION b/f -

Bank ……………….BRANCH…………….TUITION b/f -
Bank ……………….BRANCH…………….INFRA b/f -
Bank ……………….BRANCH…………….INFRA b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….SF b/f -
Bank ……………….BRANCH…………….OP b/f -
Bank ……………….BRANCH…………….OP b/f -
Bank ……………….BRANCH…………….FARM B/f -
Bank ……………….BRANCH…………….FARM B/f -
Bank ……………….BRANCH……………. CDF b/f -
Bank ……………….BRANCH……………. CDF b/f -
Total Bank Overdrawings b/f -
ACCURACY CHECKS

-
-

-
-

-
-

-
-
-

-
-

-
-
-

-
-

-
-

-
-

-
-

-
-
Net ACC Fund c/f
-
-
-
-
-
-
-
- -
- -
- -
- -
- -
- -
- -

- -
-

- -
-

- -
-

- -
-

- -
-

- -
- -

- -
- -

-
-
-
-

-
-

-
-
-
-

-
-
-

- -
- -
- -
-

- -
- -
- -
- -
-

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

-
 Model SCHOOL
CDF TRIAL BALANCE
Cash Book
ORIGINAL REVISED Dr
BUDGET BUDGET
Opening Balances:
CDF cash b/f
Bank ……………….BRANCH……………. CDF b/f
Bank ……………….BRANCH……………. CDF b/f
Vote 1
Vote 2
Vote 3
Vote 4
Vote 5
Vote 6
Vote 7
Vote 8
Vote 9
Creditors Paid
Sundry Creditors -Listed

CLOSING Balances:
CDF---Cash c/f
Bank ……………….BRANCH……………. CDF b/f
Bank ……………….BRANCH……………. CDF b/f
- - -
Diff=Dr-CR
CHOOL
TRIAL BALANCE AS AT …………
Cash Book Adjustment Final
CR Dr CR Dr CR

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

- -
- -
- -
- - - - -
- - -
IPTS AND PAYMENTS PERIOD TO 30TH JUNE 20XX

DESCRIPTION OF VOTE HEAD Note 2020

Kshs
RECEIPTS
Capitation grants for Tuition 1 -
Capitation grants for Operation 2 -
Parents’ Contributions income In School Fund 3 -
Income- Other receipts School Fund 4 -
Income in Infrastructure 4a -
Income in Farm 4b -
Income in CDF 4c -
Proceeds from borrowings -
TOTAL RECEIPTS -

PAYMENTS
Payments for Tuition 5 -
Payments for Operation 6 -
Boarding and/or Lunch -Payments School Fund 7 -
Expenses in Infrastructure 7a -
Expenses in Farm 7b -
Expenses in CDF 7c -

TOTAL PAYMENTS -

DEFICIT/SURPLUS -
2019
Kshs

r
STATEMENT OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES AS AT 30TH JUNE 20XX
Note 2020 2019
Kshs Kshs
FINANCIAL ASSETS

Cash and Cash Equivalents

Bank Balances 8 -
Cash Balances 9 -
Short term Investment 10 -
Total Cash and cash equivalent -

Account’s receivables 11 -

TOTAL FINANCIAL ASSETS -

FINANCIAL LIABILITIES

Accounts Payables 12 -

NET FINANCIAL ASSETS -

REPRESENTED BY

Accumulated Fund b/fwd 13 -

Surplus/Deficit for the year - -
NET FINANCIAL POSITION -

Diff = Net Assets- Net Balance of Fund - -

30TH JUNE 20XX
STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED 30 TH JUNE 20XX

Note
Receipts for operating income
Capitation grants for Tuition
Capitation grants for Operation
Income- Parents contributions/ fees School Fund
Income- other receipts School Fund
Receipts Infrastructure
Receipts Farm
Receipts CDF
Total receipts
Payments
Payments for Tuition
Payments for Operation
Boarding and/or Lunch payments in School Fund
Payments in Farm
Total payments
Net cash flow from operating activities

CASHFLOW FROM INVESTING ACTIVITIES

Proceeds from Sale of Assets
Acquisition of Assets
Proceeds from investments
Purchase of investments
Net cash flows from Investing Activities
CASHFLOW FROM BORROWING ACTIVITIES
Proceeds from borrowings/ loans
Repayment of principal borrowings
Overdraft
Net cash flow from financing activities
NET INCREASE IN CASH AND CASH EQUIVALENTS
Cash and cash equivalents at BEGINNING of the year
Cash and cash equivalent at END of the year
Cash and cash equivalents as per FA&FL

Diff= CF cash - FA&FL cash

UNE 20XX
2020 2019
Kshs Kshs

- =
-
-
-
-
-
-
-

-
-
-
-
-
-

-
-
-
-
-

-
-
-
-
-
-
-
-

- -
STATEMENT OF BUDGETED VERSUS ACTUAL AMOUNTS FOR THE YEAR ENDED 30 TH JUNE 20XX

Final

Receipt/expenses Item Original Budget Adjustments Budget

a b c=a+b
Kshs Kshs
RECEIPTS

(1) CAPITATION GRANT ON

TUITION INCOME
Text books - - -
Exercise books - - -
internal exams - - -
Lab equipments - - -
Teaching & L. mat. - - -
Library & ref materials - - -
Suspense Account - - -
T- vote 8 - - -
T- vote 9 - - -
T- vote 10 - - -
T- vote 11 - - -
T- vote 12 - - -
T- vote 13 - - -
Total CAPITATION GRANT ON
- - -
TUITION INCOME

(2) CAPITATION GRANT ON

OPERATIONS INCOME
Devt -RMI - - -
LTT - - -
EWC - - -
Activity - - -
Personal emolu. - - -
Adm. Cost - - -
Medical & ins. - - -
OP-Vote 8 - - -
OP-Vote 9 - - -
OP-Vote 10 - - -
OP-Vote 11 - - -
OP-Vote 12 - - -
OP-Vote 13 - - -
OP-Vote 14 - - -
OP-Vote 15 - - -
OP-Vote 16 - - -
OP-Vote 17 - - -
OP-Vote 18 - - -
OP-Vote 19 - - -
OP-Vote 20 - - -
Total CAPITATION GRANT ON
OPERATIONS INCOME
- - -
(3) FEES CHARGED ON PARENTS
INCOME
Uniform - - -
Other voteheads - - -
Development -MI - - -
Activity - - -
B.E and Stores - - -
School magazine - - -
Alumni b. fund - - -
Parents donation - - -
Gratuity Savings - - -
Bakery - - -
Farm a/c - - -
Caution - - -
SF Fees Income & EXP -Votehead 13 - - -
SF Fees Income & EXP -Votehead 14 - - -
SF Fees Income & EXP -Votehead 15 - - -
SF Fees Income & EXP -Votehead 16 - - -
SF Fees Income & EXP -Votehead 17 - - -
SF Fees Income & EXP -Votehead 18 - - -
SF Fees Income & EXP -Votehead 19 - - -
SF Fees Income & EXP -Votehead 20 - - -
(3) FEES CHARGED ON PARENTS
- - -
INCOME
School Fund -OTHER INCOME
SF (Other Inc & EXP) Vote-1 - - -
Rent Income - - -
SF (Other Inc & EXP) Vote-3 - - -
SF (Other Inc & EXP) Vote-4 - - -
SF (Other Inc & EXP) Vote-5 - - -
SF (Other Inc & EXP) Vote-6 - - -
SF (Other Inc & EXP) Vote-7 - - -
SF (Other Inc & EXP) Vote-8 - - -
SF (Other Inc & EXP) Vote-9 - - -
SF (Other Inc & EXP) Vote-10 - - -
SF (Other Inc & EXP) Vote-11 - - -
SF (Other Inc & EXP) Vote-12 - - -
SF (Other Inc & EXP) Vote-13 - - -
SF (Other Inc & EXP) Vote-14 - - -
SF (Other Inc & EXP) Vote-15 - - -
SF (Other Inc & EXP) Vote-16 - - -
SF (Other Inc & EXP) Vote-17 - - -
SF (Other Inc & EXP) Vote-18 - - -
SF (Other Inc & EXP) Vote-19 - - -
SF (Other Inc & EXP) Vote-20 - - -
School Fund -OTHER INCOME - - -
INFRASTRUCTURE INCOME
MIF-Vote 1 - - -
MIF-Vote 2 - - -
MIF-Vote 3 - - -
MIF-Vote 4 - - -
MIF-Vote 5 - - -
MIF-Vote 6 - - -
Total INFRASTRUCTURE INCOME - - -
FARM INCOME
vote 1 - -
vote 2 - -
vote 3 - -
vote 4 - -
vote 5 - -
vote 6 - -
vote 7 - -
vote 8 - -
vote 9 - -
vote 10 - -
vote 11 - -
vote 12 - -
vote 13 - -
Other Revenue & Payments1 - -
Other Revenue & Payments2 - -
Other Revenue & Payments3 - -
Other Revenue & Payments4 - -
Other Revenue & Payments5 - -
Other Revenue & Payments6 - -
Other Revenue & Payments7 - -
Total Farm Income - - -
-

CDF INCOME
Vote 1 - - -
Vote 2 - - -
Vote 3 - - -
Vote 4 - - -
Vote 5 - - -
Vote 6 - - -
Vote 7 - - -
Vote 8 - - -
Vote 9 - - -
Total CDF INCOME - - -
TOTAL INCOME - - -

(1) EXPENDITURE FOR TUITION

Text books - - -
Exercise books - - -
internal exams - - -
Lab equipments - - -
Teaching & L. mat. - - -
Library & ref materials - - -
Suspense Account - - -
T- vote 8 - - -
T- vote 9 - - -
T- vote 10 - - -
T- vote 11 - - -
T- vote 12 - - -
T- vote 13 - - -
Total EXPENDITURE FOR TUITION - - -
(2) EXPENDITURE FOR
OPERATIONS
Devt -RMI - - -
LTT - - -
EWC - - -
Activity - - -
Personal emolu. - - -
Adm. Cost - - -
Medical & ins. - - -
OP-Vote 8 - - -
OP-Vote 9 - - -
OP-Vote 10 - - -
OP-Vote 11 - - -
OP-Vote 12 - - -
OP-Vote 13 - - -
OP-Vote 14 - - -
OP-Vote 15 - - -
OP-Vote 16 - - -
OP-Vote 17 - - -
OP-Vote 18 - - -
OP-Vote 19 - - -
OP-Vote 20 - - -
TOTAL EXPENDITURE FOR
- - -
OPERATIONS

(3) EXPENDITURE FOR

SCHOOL FUND
Uniform - - -
Other voteheads - - -
Development -MI - - -
Activity - - -
B.E and Stores - - -
School magazine - - -
Alumni b. fund - - -
Parents donation - - -
Gratuity Savings - - -
Bakery - - -
Farm a/c - - -
Caution - - -

SF Fees Income & EXP -Votehead 13 - - -

SF Fees Income & EXP -Votehead 14 - - -

SF Fees Income & EXP -Votehead 15 - - -

SF Fees Income & EXP -Votehead 16 - - -

SF Fees Income & EXP -Votehead 17 - - -

SF Fees Income & EXP -Votehead 18 - - -

SF Fees Income & EXP -Votehead 19 - - -

SF Fees Income & EXP -Votehead 20 - - -

SF (Other Inc & EXP) Vote-1 - - -

Rent Income - - -
SF (Other Inc & EXP) Vote-3 - - -
SF (Other Inc & EXP) Vote-4 - - -
SF (Other Inc & EXP) Vote-5 - - -
SF (Other Inc & EXP) Vote-6 - - -
SF (Other Inc & EXP) Vote-7 - - -
SF (Other Inc & EXP) Vote-8 - - -
SF (Other Inc & EXP) Vote-9 - - -
SF (Other Inc & EXP) Vote-10 - - -
SF (Other Inc & EXP) Vote-11 - - -
SF (Other Inc & EXP) Vote-12 - - -
SF (Other Inc & EXP) Vote-13 - - -
SF (Other Inc & EXP) Vote-14 - - -
SF (Other Inc & EXP) Vote-15 - - -
SF (Other Inc & EXP) Vote-16 - - -
SF (Other Inc & EXP) Vote-17 - - -
SF (Other Inc & EXP) Vote-18 - - -
SF (Other Inc & EXP) Vote-19 - - -
SF (Other Inc & EXP) Vote-20 - - -
TOTAL School fund Payments - - -

INFRASTRUCTURE PAYMENTS
MIF-Vote 1 - - -
MIF-Vote 2 - - -
MIF-Vote 3 - - -
MIF-Vote 4 - - -
MIF-Vote 5 - - -
MIF-Vote 6 - - -
TOTAL INFRASTRUCTURE PAYMENTS - - -

FARM PAYMENTS
vote 1 - - -
vote 2 - - -
vote 3 - - -
vote 4 - - -
vote 5 - - -
vote 6 - - -
vote 7 - - -
vote 8 - - -
vote 9 - - -
vote 10 - - -
vote 11 - - -
vote 12 - - -
vote 13 - - -
Other Revenue & Payments1 - - -
Other Revenue & Payments2 - - -
Other Revenue & Payments3 - - -
Other Revenue & Payments4 - - -
Other Revenue & Payments5 - - -
Other Revenue & Payments6 - - -
Other Revenue & Payments7 - - -
TOTAL FARM PAYMENTS - - -

CDF PAYMENTS
Vote 1 - - -
Vote 2 - - -
Vote 3 - - -
Vote 4 - - -
Vote 5 - - -
Vote 6 - - -
Vote 7 - - -
Vote 8 - - -
Vote 9 - - -
total CDF PAYMENTS - - -
GRAND TOTAL PAYMENTS - - -
AR ENDED 30 TH JUNE 20XX

Actual on
Comparable Budget
Basis Utilization
Difference % of Utilization
d e=c-d f=d/c %
Kshs Kshs

- - #DIV/0!
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- - #DIV/0!

- - #DIV/0!
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- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
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- - #DIV/0!
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- - #DIV/0!
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- - #DIV/0!
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- - #DIV/0!
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- - #DIV/0!

- - #DIV/0!
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- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!

- - #DIV/0!

- - #DIV/0!
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- - #DIV/0!
- - #DIV/0!
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- - #DIV/0!
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- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!

- - #DIV/0!
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- - #DIV/0!
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- - #DIV/0!
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- - #DIV/0!
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- - #DIV/0!
- - #DIV/0!
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- - #DIV/0!
- - #DIV/0!
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- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!

- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!

- - #DIV/0!

- - #DIV/0!

- - #DIV/0!

- - #DIV/0!

- - #DIV/0!

- - #DIV/0!

- - #DIV/0!

- - #DIV/0!

- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!

- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!

- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!

- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
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- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
- - #DIV/0!
NOTES TO THE FINANCIAL STATEMENTS

Note 1 CAPITATION GRANT FOR Tuition

2020 2019
Kshs Kshs
Text books -
Exercise books -
internal exams -
Lab equipments -
Teaching & L. mat. -
Library & ref materials -
Suspense Account -
T- vote 8 -
T- vote 9 -
T- vote 10 -
T- vote 11 -
T- vote 12 -
T- vote 13 -
Other Revenue Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Total -
-
-
 Note 2 CAPITATION GRANT FOR Operation
2020 2019
Kshs Kshs
Devt -RMI -
LTT -
EWC -
Activity -
Personal emolu. -
Adm. Cost -
Medical & ins. -
OP-Vote 8 -
OP-Vote 9 -
OP-Vote 10 -
OP-Vote 11 -
OP-Vote 12 -
OP-Vote 13 -
OP-Vote 14 -
OP-Vote 15 -
OP-Vote 16 -
OP-Vote 17 -
OP-Vote 18 -
OP-Vote 19 -
OP-Vote 20 -
Other Revenue & Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Other Revenue & Payments8 -
Other Revenue & Payments9 -
Other Revenue & Payments10 -
Other Revenue & Payments11 -
Total -
-
- -
 Note 3 PARENTS CONTRIBUTION/FEES School Fund

2020 2019
Kshs Kshs
Uniform -
Other voteheads -
Development -MI -
Activity -
B.E and Stores -
School magazine -
Alumni b. fund -
Parents donation -
Gratuity Savings -
Bakery -
Farm a/c -
Caution -
SF Fees Income & EXP -Votehead 13 -
SF Fees Income & EXP -Votehead 14 -
SF Fees Income & EXP -Votehead 15 -
SF Fees Income & EXP -Votehead 16 -
SF Fees Income & EXP -Votehead 17 -
SF Fees Income & EXP -Votehead 18 -
SF Fees Income & EXP -Votehead 19 -
SF Fees Income & EXP -Votehead 20 -
Sub-Total -
-
-
Note 4 OTHER RECEIPTS School Fund

2020 2019
Kshs Kshs
SF (Other Inc & EXP) Vote-1 -
Rent Income -
SF (Other Inc & EXP) Vote-3 -
SF (Other Inc & EXP) Vote-4 -
SF (Other Inc & EXP) Vote-5 -
SF (Other Inc & EXP) Vote-6 -
SF (Other Inc & EXP) Vote-7 -
SF (Other Inc & EXP) Vote-8 -
SF (Other Inc & EXP) Vote-9 -
SF (Other Inc & EXP) Vote-10 -
SF (Other Inc & EXP) Vote-11 -
SF (Other Inc & EXP) Vote-12 -
SF (Other Inc & EXP) Vote-13 -
SF (Other Inc & EXP) Vote-14 -
SF (Other Inc & EXP) Vote-15 -
SF (Other Inc & EXP) Vote-16 -
SF (Other Inc & EXP) Vote-17 -
SF (Other Inc & EXP) Vote-18 -
SF (Other Inc & EXP) Vote-19 -
SF (Other Inc & EXP) Vote-20 -
Total -
-
-
Note 4a – RECEIPTS Infrastructure
2020 2019
Kshs Kshs
MIF-Vote 1 -
MIF-Vote 2 -
MIF-Vote 3 -
MIF-Vote 4 -
MIF-Vote 5 -
MIF-Vote 6 -
Sub-Total -
-
-
Note 4b RECEIPTS Farm
2020
Kshs
vote 1 -
vote 2 -
vote 3 -
vote 4 -
vote 5 -
vote 6 -
vote 7 -
vote 8 -
vote 9 -
vote 10 -
vote 11 -
vote 12 -
vote 13 -
Other Revenue & Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
sub-Total -
-
-
Farm
2019
Kshs
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Note 4 c - INCOME CDF

2020 2019
Kshs Kshs
Vote 1 - -
Vote 2 - -
Vote 3 - -
Vote 4 - -
Vote 5 - -
Vote 6 - -
Vote 7 - -
Vote 8 - -
Vote 9 - -
sub-Total -
-
-
Note 5 PAYMENTS FOR Tuition

2020 2019
Kshs Kshs
Text books -
Exercise books -
internal exams -
Lab equipments -
Teaching & L. mat. -
Library & ref materials -
Suspense Account -
T- vote 8 -
T- vote 9 -
T- vote 10 -
T- vote 11 -
T- vote 12 -
T- vote 13 -
Other Revenue Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Total -
-
-
Note 6 - PAYMENTS FOR Operation

2020 2019
Kshs Kshs
Devt -RMI -
LTT -
EWC -
Activity -
Personal emolu. -
Adm. Cost -
Medical & ins. -
OP-Vote 8 -
OP-Vote 9 -
OP-Vote 10 -
OP-Vote 11 -
OP-Vote 12 -
OP-Vote 13 -
OP-Vote 14 -
OP-Vote 15 -
OP-Vote 16 -
OP-Vote 17 -
OP-Vote 18 -
OP-Vote 19 -
OP-Vote 20 -
Other Revenue & Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
Other Revenue & Payments8 -
Other Revenue & Payments9 -
Other Revenue & Payments10 -
Other Revenue & Payments11 -
TOTAL -
-
-
Note 7 - BOARDING/LUNCH PAYMENTS School Fund

2020 2019
Kshs Kshs
Uniform -
Other voteheads -
Development -MI -
Activity -
B.E and Stores -
School magazine -
Alumni b. fund -
Parents donation -
Gratuity Savings -
Bakery -
Farm a/c -
Caution -
SF Fees Income & EXP -Votehead 13 -
SF Fees Income & EXP -Votehead 14 -
SF Fees Income & EXP -Votehead 15 -
SF Fees Income & EXP -Votehead 16 -
SF Fees Income & EXP -Votehead 17 -
SF Fees Income & EXP -Votehead 18 -
SF Fees Income & EXP -Votehead 19 -
SF Fees Income & EXP -Votehead 20 -
SF (Other Inc & EXP) Vote-1 -
Rent Income -
SF (Other Inc & EXP) Vote-3 -
SF (Other Inc & EXP) Vote-4 -
SF (Other Inc & EXP) Vote-5 -
SF (Other Inc & EXP) Vote-6 -
SF (Other Inc & EXP) Vote-7 -
SF (Other Inc & EXP) Vote-8 -
SF (Other Inc & EXP) Vote-9 -
SF (Other Inc & EXP) Vote-10 -
SF (Other Inc & EXP) Vote-11 -
SF (Other Inc & EXP) Vote-12 -
SF (Other Inc & EXP) Vote-13 -
SF (Other Inc & EXP) Vote-14 -
SF (Other Inc & EXP) Vote-15 -
SF (Other Inc & EXP) Vote-16 -
SF (Other Inc & EXP) Vote-17 -
SF (Other Inc & EXP) Vote-18 -
SF (Other Inc & EXP) Vote-19 -
SF (Other Inc & EXP) Vote-20 -
TOTAL -
-
-
Note 7 a -Payments Infrastructure

2020 2019
Kshs Kshs
MIF-Vote 1 -
MIF-Vote 2 -
MIF-Vote 3 -
MIF-Vote 4 -
MIF-Vote 5 -
MIF-Vote 6 -
Sub-Total -
-
-
Note Note 7 b Farm
2020
Kshs
vote 1 -
vote 2 -
vote 3 -
vote 4 -
vote 5 -
vote 6 -
vote 7 -
vote 8 -
vote 9 -
vote 10 -
vote 11 -
vote 12 -
vote 13 -
Other Revenue & Payments1 -
Other Revenue & Payments2 -
Other Revenue & Payments3 -
Other Revenue & Payments4 -
Other Revenue & Payments5 -
Other Revenue & Payments6 -
Other Revenue & Payments7 -
sub-Total -
-
-
Farm
2019
Kshs
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Note 7 c -PAYMENTS CDF
2020 2019
Kshs Kshs
Vote 1 - -
Vote 2 -
Vote 3 -
Vote 4 -
Vote 5 -
Vote 6 -
Vote 7 -
Vote 8 -
Vote 9 -
sub-Total -
-
-
Note 8 -BANK BALANCES

Bank Account
Name of Bank, and Branch Account Name Number

Bank ……………….BRANCH…………….TUITION c/f Tuition -

Bank ……………….BRANCH…………….TUITION c/f Tuition -
Bank ……………….BRANCH…………….OP C/f Operation -
Bank ……………….BRANCH…………….OP C/f Operation -
Bank ……………….BRANCH…………….SF C/f School Fund -
Bank ……………….BRANCH…………….SF C/f School Fund -
Bank ……………….BRANCH…………….SF C/f School Fund -
Bank ……………….BRANCH…………….SF C/f School Fund -
Bank ……………….BRANCH…………….SF C/f School Fund -
Bank ……………….BRANCH…………….SF C/f School Fund -
Bank ……………….BRANCH…………….SF C/f School Fund -
Bank ……………….BRANCH…………….INFRA C/f Infrastructure -
Bank ……………….BRANCH…………….INFRA C/f Infrastructure -
Bank ……………….BRANCH…………….FARM C/f Farm -
Bank ……………….BRANCH…………….FARM C/f Farm -
Bank ……………….BRANCH……………. CDF b/f CDF -
Bank ……………….BRANCH……………. CDF b/f CDF -
Total Bank Balances
2020 2019
Kshs Kshs
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Note 9 - CASH IN HAND

Description 2020 2019

Kshs Kshs
School Fund -
Operation -
Tuition -
Infrastructure -
Farm -
CDF -
Total Cash Balances -
-
-
Note 10 - SHORT TERM INVESTMENTS

Description 2020
Kshs
Inv/ SAVINGS ACC no,,,,,,,,,,,,, -
Inv/ SAVINGS ACC no,,,,,,,,,,,,, -
Inv/ SAVINGS ACC no,,,,,,,,,,,,, -
Inv/ SAVINGS ACC no,,,,,,,,,,,,, -
Inv/ SAVINGS ACC no,,,,,,,,,,,,, -
Total -
-
-
2019
Kshs
Note 11 - ACCOUNTS RECEIVABLE

Description 2,020 2,019

Kshs Kshs
School Fund -Fees Debtors -
School Fund - Advances -
School Fund - DR SUSPENSE -
Total ACCOUNTS RECEIVABLE -

Total ACCOUNTS RECEIVABLE as per FA&FL -

- -

Includes an ageing of the fees arrears below

Description 2,020 2,019

Kshs Kshs
Fees arrears for current year (Listed) -
Fees arrears for the previous year -
Fees arrears for prior periods (over two
-
years)
Total -
-
Note 12 - ACCOUNTS PAYABLE

Description 2,020 2,019

Kshs Kshs
School Fund -Prepaid Fees -
Trade Creditors -School Fund -
Trade Creditors -Operation -
Trade Creditors - Tuition -
Trade Creditors - Farm -
Trade Creditors - Infrastructure -
CDF -
School Fund -Student Deposits -
School Fund - Club Deposits -
Borrowings -
Bank OverDrawings -
Cash Overdrawings: -
Total Payables -
-
-
Includes an ageing of the trade creditors below

Description 2,020 2,019

Kshs Kshs
Trade creditors for current year - -
Trade creditors for the previous year - -
Trade creditors for prior periods (over two
- -
years)
Total - -
- -
Note 13 - FUND BALANCE BROUGHT FORWARD

Description 2020 2019

Kshs Kshs
Bank balances -
Cash balances -
Short Term Investments -
Receivables -
Payables -
Total -
-
-
Non-current Liabilities Summary

Description 2020 2019

Kshs Kshs
Bank loan(s) - -
Outstanding Leases - -
Hire purchase - -
Gratuity and leave provision - -
Total - -
Biological assets

Description Numbers 2020 2019

Kshs Kshs
Cattle
Goats
Trees
Coffee or tea Bushes
Poultry

Total - -
Borrowings

Description 2,020 2,019

KShs KShs
Borrowing at beginning of the year - xxx
Borrowings during the year - xxx
Repayments of during the year - (xxx)
Balance at end of the year - xxx
Stock/ Inventory

Description 2,020 2,019

KShs KShs
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 - -
-
-
-
PROGRESS ON FOLLOW UP OF AUDITOR RECOMMENDATIONS

Ref.
No. Issue / Observations from Auditor for the FY2019

1.0 E.g creditors worth 1000000 be settled

COMMENDATIONS

Timeframe: (Put a date

Status: (Resolved / Not when you expect the issue
Management comments Resolved) to be resolved)

500000 settled, balance to be settled Partly Resolved Continous

 ANNEX 1 - ANALYSIS OF PENDING ACCOUNTS PAYABLE

Original Amount Date Contracted

a b
Kshs Kshs
Names of suppliers who supplied
Materials and/service for Construction
S/No of buildings/works
1 JOHN -
2 -
3 -
4 -
5 -
6 -
7 -
8 -
9 -
10 -
11 -
12 -
13 -
14 -
15 -
16 -
17 -
18 -
19 -
Sub-Total- Construction Supplies -

Names of suppliers who supplied

Common user goods
1 JANE -
2 -
3 -
4 -
5 -
6 -
7 -
8 -
9 -
10 -
11 -
12 -
13 -
14 -
15 -
16 -
17 -
18 -
19 -
20 -
21 -
22 -
23 -
24 -
25 -
26 -
27 -
Sub-Total-User Goods Supplies -

Names of suppliers who supplied

Common user Services
1 GEORGE -
2 -
3 -
4 -
5 -
6 -
7 -
8 -
9 -
10 -
11 -
12 -
13 -
14 -
15 -
16 -
17 -
18 -
19 -
20 -
21 -
22 -
23 -
Sub-Total -Common user Services -

Grand Total -
Total current year creditors from Accounts receivable Note 12
Dif = Total value of Curr Yr Crs (note 12) - Listed total on this table?
 Outstanding Outstanding
Comments
Balance Balance
Amount paid To-Date 2,020 2,019
c d=a-c
Kshs Kshs Kshs

-
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -

- -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
 - - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -

- -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -

- - -
Accounts receivable Note 12 - -
e 12) - Listed total on this table? - -
 ANNEX 2 – SUMMARY OF FIXED ASSETS REGISTER

Additions during the

Asset class Historical Cost b/f year to June
(Kshs) 2020
1st July (Kshs)
2019
Land 1
Land 2
Buildings and structures
Motor vehicles
Office equipment, furniture and fittings
ICT Equipment, and Other ICT Assets
Tools and apparatus
Textbooks
Other Machinery and Equipment
Heritage and cultural assets
Intangible assets- soft ware

Total - -

(The School should ensure that a detailed fixed assets register is maintained).
Disposals during the year to
June Historical Cost c/f
2020 (Kshs)
(Kshs) 30th June
2020

-
-

- -
 SF
Creditors Ageing
This Year & earlier analysis
Bal b/f from prev year -
Settled in this Year -
Prev year Balance c/f in this year -
Listed this year -
Bal c/f this year -
-
-
SF
Debtors Ageing
This Year & earlier analysis
Bal b/f from prev year -
Recovered this Year -
Prev year Balance c/f in this year -
Listed this year -
Bal c/f this year -
-
-
 OP
Creditors Ageing
This Year & earlier analysis
Bal b/f from prev year -
Settled in this Year -
Prev year Balance c/f in this year -
Listed this year -
Bal c/f this year -
 T
Creditors Ageing
This Year & earlier analysis
Bal b/f from prev year -
Settled in this Year -
Prev year Balance c/f in this year -
Listed this year -
Bal c/f this year -

FARM
Creditors Ageing
This Year & earlier analysis
Bal b/f from prev year -
Settled in this Year -
Prev year Balance c/f in this year -
Listed this year -
Bal c/f this year -
 Infra-Structure
Creditors Ageing
This Year & earlier analysis
Bal b/f from prev year -
Settled in this Year -
Prev year Balance c/f in this year -
Listed this year -
Bal c/f this year -

CDF
Creditors Ageing
This Year & earlier analysis
Bal b/f from prev year -
Settled in this Year -
Prev year Balance c/f in this year -
Listed this year -
Bal c/f this year -
 Receivables and Payables Aged An

Receivable or Payable

Details Fees Debtors

2 YEARS and Earlier

2 YEARS and Earlier b/f in previous year

2 YEARS and Earlier settled in previous year

2 YEARS and Earlier settled in current year

2 YEARS and Earlier c/f in current year -

Previous year
Previous year listed -

Previous year settled in current year -

Previous year c/f in in current year -

Current year

Current year listed and c/f -

TOTAL -
-
Diff= Bal as Prev Yr Model BSH b/f - Bal as per Prev Yr& 2 Yrs Earl Anlysis -
eceivables and Payables Aged Analysis

Receivable or Payable

Trade Creditors

SF CRs OP CRs T-CRs INFRA- CRs FARM-CRs CDF-CRs OTHER- CRs

- - - - - - -

- - - - - -

- - - - - -

- - - - - - -

- - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
Total

-
-
-
-
 Receivables and Payables Aged Analysis

Receivable or Payable

Details Fees Debtors

SF CRs OP CRs

2 YEARS and Earlier

2 YEARS and Earlier b/f in previous year - - -

2 YEARS and Earlier settled in previous year - - -

2 YEARS and Earlier settled in current year -

2 YEARS and Earlier c/f in current year - - -

Previous year
Previous year listed - - -

Previous year settled in current year - - -

Previous year c/f in in current year - - -

Current year

Current year listed and c/f - - -

TOTAL - - -
- - -
Diff=Bal as per this table -Bal as per current Yr Workings - - - -
s Aged Analysis

yable

Trade Creditors

T-CRs INFRA- CRs FARM-CRs CDF Acc OTHER- CRs Total

- - - - -

- - - - -

- - - - - -

- - - - -

- - - - -

- - - - - -

- - - - -
- - - - - -
- - - - -
- - - - - -
Years Analyzed
2018
2019
2020
STATEMENT OF RECEIPTS AND PAYMENTS PERIOD TO 30TH JUNE 20XX

DESCRIPTION OF VOTE HEAD Note

RECEIPTS
Capitation grants for tuition 1
Capitation grants for operations 2
School Fund Income- Parents’ Contributions 3
School Fund Income- Other receipts 4
Infrastructure Income 4a
Farm Income 4b
CDF -Income 4c
Proceeds from borrowings
TOTAL RECEIPTS

PAYMENTS
Payments for Tuition 5
Payments for operations 6
Boarding and/or Lunch - school fund payments 7
Infrastructure Expenses 7a
Farm-Expenses 7b
CDF-Expenses 7c

TOTAL PAYMENTS

DEFICIT/SURPLUS
H JUNE 20XX

2,018
Kshs Kshs

r
 Deficit/Surplu
SF

Income -

Expenditure -

Surplus/deficit -
Deficit/Surplus Analysis for FY 2,018
OP TUI IFRA FARM/IGA CDF TOTAL

- - - - - -

- - - - - -

- - - - - -
 Financial Performance - Deficits and/or Surpluses_ 3 Year Trend
Account
School Fund Operation Tuition Infrastructure Farm CDF Total
Year
2,018 - - - - - - -
2,019 - - - - - - -
2,020 - - - - - - -
Total - - - - - - -

Total Performance
Year
2,018 -
2,019 -
2,020 -

Total Financial Performance

1

Total Performance
1

-
2018 2019 2020
 CAPITATION GRANT -3 Yr Trend
Account
Tuition Operation TOTAL
Year
2,018 - - -
2,019 - - -
2,020 - - -
Total - - -

CAPITATION GRANT -3 Yr Trend

1

-
Year 2018 2019 2020 Total

Account Tuition Operation TOTAL

 Capitation Grant Per CHILd -3 Yr Trend
Year
2,018 2,019 2,020
TOTAL GRANT RECEIVED - - -
Highest Enrolment in the Year 1 1 1
Average Grant Per Child - - -

Year
2,018 2,019 2,020
Average Grant Per Child - - -

Average Grant Per Child

1

-
2018 2019 2020
Year

Average Grant Per Child

 Growth of Other Incomes -3 Yr Trend
Income Source
School Fund Farm Infrastructure CDF Total

YEAR
2,018 - - - - -
2,019 - - - - -
2,020 - - - - -
Total - - - - -

Total Other Income -3 Yr Trend

Year
2,018 -
2,019 -
2,020 -

Total Other Income -3 Yr Trend

Total Other Income -3 Yr Trend

- - -
2018 2019 2020
 Expenditure -3Yr Trend
School Fund Operation Tuition Farm Infrastructure CDF Yr Total
YEAR
2,018 - - - - - - -
2,019 - - - - - - -
2,020 - - - - - - -
Total - - - - - - -

-
Total Expenditure -3 Yr Trend
Year
2,018 -
2,019 -
2,020 -

Total Expenditure -3 Yr Trend

1

Total Expenditure -3 Yr
Trend
1

-
2018 2019 2020
 Debts and Creditors -3Yr Trend
Account
School Fund Operation Tuition Farm Infrastructure CDF Yr Total
Year 2,018 Debtors - -
Creditors - - - - - - -
2,019 Debtors - - - - - - -
Creditors - - - - - - -
2,020 Debtors - - - - - - -
Creditors - - - - - - -
Total Debtors - - - - - - -
Creditors - - - - - - -

Debtors Creditors
year
2,018 - -
2,019 - -
2,020 - -

1 Debtors
Creditors

-
year 2018 2019 2020
` Cash and Bank Balances -3Yr Trend
Account
School Fund Operation Tuition Farm Infrastructur CDF Yr Total
Year 2,018 Cash - - - - - - -
Bank - - - - - - -
2,019 Cash - - - - - - -
Bank - - - - - - -
2,020 Cash - - - - - - -
Bank - - - - - - -
Total Cash - - - - - - -
Bank - - - - - - -

Cash Balance Bank Balance Total

year
2,018 - - -
2,019 - - -
2,020 - - -

Cash & Bank Balances

1

Cash Balance
Bank Balance
1 Total

-
year 2018 2019 2020
 Mean Scores -3 Yr Trend
Subject Means
MATH ENG KISW BIO Chem Phy GEO HIST CRE Agric Bstud Comp H/SC
YEAR
2017
2018
2019
Average - - - - - - - - - - -

Mean Scores -3 Yr
Trend- by agg Mean
÷

YEAR 2017
- 2018
- 2019
- Average
-

2019 Aggregate
French/GERM Aggregate

-
-
-
-
 NO OF STREAMS Teachers' CBE Required No of NTS

- - -

Capacity Analysis

Unit of Quantity of Quantity of

Infrastructure Comment-Indicate if gap is -Very critical,
Infrastructure TYPE infrastructure infrastructure infrastructure
gap Critical or Not so critical (tick as appropriate)
measurement required available today

Very Critical Critical Not Critical

Shortage of
clasrooms
equivalent to:
Classrooms Number - -
-

classroom(s)

Shortage of
laboratory
facilities
Laboratories Number - - equivalent to:

Laboratories

Shortage of toilet
facility equivalent
to:
Toilet Doors Number -
-
Toilet Doors Number -

toilet doors

Shortage of
office facilities
equivalent t0:
Offices Number
-

offices

Shortage of
dining facilities
equivalent to:
Number of
Dining Hall students well -
seated -

students not
seated

Shortage of
library facilities
Number of equivalent to:
Library students well -
seated -

students not
seeated

Shortage of
dormitory
Number of facilities
Dormitories Decker Beds - equivalent to:
well-spaced
-

decker beds

Shortage of
staffroom space
Number of equivalent to:
Staffroom teachers well -
seated
-
teachers not
seated

Shortage of
boardroom space
Number of BOM equivalent to:
Boardroom members well 25
seated 25
 Number of BOM
Boardroom members well 25
seated

BOM members
not seated
Shortage of
textbooks
Average equivalent to:
Students -to-
Textbooks 1 3
Course books 67
ratio
% of text books
required

Occassional /
frequent shortage
Water Adequacy ADEQUATE of water
attributed to
…………?

Occassional /
frequent shortage
Electricity Adequacy ADEQUATE of power
attributed
to…………?

Shortage of
staffhousing
facilities
No of staff equivalent to:
Staff housing - -
properly housed
-
staff not housed
 Projects Analysis
Name of project
DORMITORY (ii)…………………… (iii)……………………
Estimated BQ Cost 5,000,000.0
Source(s) of Funding
Type of contract-(Labour only/Full Contract) LABOUR
Contract Cost 1,330,000.0
Start Date of project 2022 JAN
Expected Completion date 2022 DEC
Status of project (Stalled, WIP,Complete)
Amount due on project -value of work invoiced 800,000.0
Amount paid so far 500,000.0
Amount pending at this year end 300,000.0 - -

Comment on project success/challenges

of project
(iv)…………………… (v)……………………

- -
 Ratio of students to Teachers
Total enrolment 1
Total No of Teachers 1
Students : Teachers ratio 1

Teachers Turnover
No of teachers recruited in the year -
No of teachers transferred inwards in the year -
No of teachers transferred outwards in the year -
Net inflow of teachers -

Teachers Employment
No of teachers required by CBE -
No of teachers employed by TSC -
Shortage / Surplus No of teachers before BOM teachers -
No of teachers employed by BOM -
Net Shortage / Surplus No of teachers -
 Number of CANDIDATES
Year
2017
2018
2019

Number of CANDIDATES
Number of CANDIDATES

2017 2018 2019

BALANCE SHEET SUMMARY

Accumulated Fund as per BSH

Non-Third Party Liabs:

uniform fund
farm
bus

Non-Real Assets:
overdrawn
tuition

Net ACCUMULATED Fund:

Third Party Liabilities:

Prepaid Fees c/f
Student Deposits c/f
Club Deposits c/f
Borrowings/Loan c/f
Bank Overdrawing c/f
Cash Overdrawing c/f
Trade Creditors:
Bal b/f from prev year
Settled in this Year
Prev year Balance c/fwd in this year
Listed this year
Bal c/fwd this year

Total Liabs

Real Assets:
cash
bank-1
bank-2
bank-3
bank-4
bank-5
bank-6
bank-7
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Inv/ SAVINGS ACC no,,,,,,,,,,,,,
Advance/Imprest c/f
Debit Suspense c/f
Fees Balance:
Bal b/f from prev year
Recovered this Year
Prev year Balance c/f in this year
Listed this year
total Bal c/fwd this year

Total Assets
Diff?
 2,020
School Fund Operation Tuition Infrastruct Farm CDF Total
- - - - - - -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - - - - - -

- -
- -
- -
- -
- -
- -

- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -

- - - - - - -

- - - - - - -
- - - - - - -
- - - - - - -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

- -
- -
- - - - - - -
- -
- - - - - - -

- - - - - - -
- - - - - - -