STATEMENT OF MANAGEMENT RESPONSIBILITIES

Sections 163,164 and 165 of the Public Finance Management Act, 2012 requires that, at the end ofeach financial year, the County Treasury shall prepare financial statements of each CountyGovernment entity, receiver of receipts and consolidated financial statements for all CountyGovernment entities in accordance with the standards and formats prescribed by the Public SectorAccounting Standards Board.The County Executive Committee (CEC) member for finance of the County Government is responsiblefor the preparation and presentation of the County Governments financial statements, which give a trueand fair view of the state of affairs of the County Government for and as at the end of the financial yearended on June 30, 2017. 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 the County Governments financial statements give atrue and fair view of the state of the County Governments transactions during the financial year endedJune 30, 2017, and of its financial position as at that date. The CEC member for finance furtherconfirms the completeness of the accounting records maintained for the County Government whichhave been relied upon in the preparation of the its financial statements as well as the adequacy of thesystems 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 year under audit were used for the eligible purposes forwhich 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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