STATEMENT OF MANAGEMENT RESPONSIBILITIES

Sections 163,164 and 165 of the Public Finance Management Act, 2012 requires that, at the endof each 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 PublicSector Accounting Standards Board.The County Executive Committee (CEC) member for finance of the County Government isresponsible for the preparation and presentation of the County Governments financial statements,which give a true and fair view of the state of affairs of the County Government for and as at theend of the financial year ended on June 30, 2018. This responsibility includes: (i) maintainingadequate financial management arrangements and ensuring that these continue to be effectivethroughout the reporting period; (ii) maintaining proper accounting records, which disclose withreasonable accuracy at any time the financial position of the County Government; (iii) designing,implementing and maintaining internal controls relevant to the preparation and fair presentationof the financial statements, and ensuring that they are free from material misstatements, whetherdue to error or fraud; (iv) safeguarding the assets of the County Government; (v) selecting andapplying appropriate accounting policies; and (vi) making accounting estimates that arereasonable in the circumstances.The CEC member for finance accepts responsibility for the County Governments financialstatements, which have been prepared on the Cash Basis Method of Financial Reporting, usingappropriate accounting policies in accordance with International Public Sector AccountingStandards (IPSAS). The CEC member for finance is of the opinion that the County Governmentsfinancial statements give a true and fair view of the state of the County Governments transactionsduring the financial year ended June 30, 2018, and of its financial position as at that date. The CECmember for finance further confirms the completeness of the accounting records maintained for theCounty Government which have been relied upon in the preparation of the its financial statementsas well as the adequacy of the systems of internal financial control.The CEC member for finance confirms that the County Government has complied fully withapplicable Government Regulations and the terms of external financing covenants (whereapplicable), and that the County Governments funds received during the year under audit wereused for the eligible purposes for which they were intended and were properly accounted for.Further the CEC member for finance confirms that the County Governments financial statementshave been prepared in a form that complies with relevant accounting standards prescribed by thePublic Sector Accounting Standards Board of Kenya.

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