STATEMENT OF MANAGEMENT RESPONSIBILITIES

Section 166 of the PFM Act requires that an Accounting Officer for a County Government entityprepares a report for each quarter of the financial year in respect of the entity. The County ExecutiveCommittee (CEC) member for finance being the head of the County Treasury is responsible for thepreparation and presentation of the County Governments financial statements, which give a true andfair view of the state of affairs of the County Government for and as at the end of the quarter ended on30th September, 2018. This responsibility includes: (i) maintaining adequate financial managementarrangements and ensuring that these continue to be effective throughout the reporting period; (ii)maintaining proper accounting records, which disclose with reasonable accuracy at any time thefinancial position of the County Government; (iii) designing, implementing and maintaining internalcontrols relevant to the preparation and fair presentation of the financial statements, and ensuring thatthey are free from material misstatements, whether due to error or fraud; (iv) safeguarding the assetsof the County Government; (v) selecting and applying appropriate accounting policies; and (vi)making accounting estimates that are reasonable in the circumstances.The CEC member for finance accepts responsibility for the County Governments financial statements,which have been prepared on the Cash Basis Method of Financial Reporting, using appropriateaccounting policies in accordance with International Public Sector Accounting Standards (IPSAS). TheCEC member for finance is of the opinion that this report gives a true and fair view of the state of theCounty Governments transactions during the quarter ended 30th September, 2018, and of its financialposition as at that date. The CEC member for finance further confirms the completeness of theaccounting records maintained for the County Government which have been relied upon in thepreparation of this report as well as the adequacy of the systems of internal financial control.The CEC member for finance confirms that the County Government has complied fully with applicableGovernment Regulations and the terms of external financing covenants (where applicable), and that theCounty Governments funds received during the quarter under audit were used for the eligible purposesfor which they were intended and were properly accounted for. Further the CEC member for financeconfirms that the County Governments financial statements have been prepared in a form thatcomplies with relevant accounting standards prescribed by the Public Sector Accounting StandardsBoard of Kenya.

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