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2017 consolidated auditor general's report

2017 consolidated auditor general's report

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EKITI STATE OF NIGERIA
REPORT
OF THE
AUDITOR-GENERAL
FOR LOCAL GOVERNMENTS
ON THE
CONSOLIDATED ACCOUNTS OF
THE LOCAL GOVERNMENTS
OF EKITI STATE, NIGERIA
FOR THE YEAR ENDED
31ST
DECEMBER, 2017
2
YEAR 2017 GENERAL PURPOSE FINANCIAL STATEMENTS
TABLE OF CONTENTS
PAGES
1. Table of contents ………………………………………………………………….. 2
2. Audit Certificate:……………………………………………………………………. 3
3. Report of Auditor-General for the year 2017 …………………………… 4-20
4. Consolidated General Purpose Financial Statement for the year 2017 21-63
5. Fiscal operation report (FOR) for the year ………………………………… 63-67
6. Date of submission of General Purpose Financial Statement by
Local Governments 68
7. Position of Accounts ……………………………………………………………… 69
8. Final Budget for the 16 Local Governments ……………………………. 70
9. Position of Current Audit Queries …………………………………………… 71-87
General Purpose Financial Statement of individual Local Governments
i. Ado Local Government ………………………………… 88-94
ii. Efon “ ………………………………… 95-101
iii Emure “ …………………………………. 102-108
iv Ekiti East “ ……………………………… 109-115
v. Ekiti South West “ ………………………………… 116-122
vi. Ekiti West “ ……………………………….. 123-129
vii Gbonyin “ ………………………………… 130-138
viii Ido/Osi “ ……………………………….. 139-146
ix Ijero “ ……………………………….. 147-153
x. Ikere “ ……………………………….. 154-160
xi Ikole “ ……………………………….. 161-168
xii Ilejemeje “ ……………………………….. 169-175
xiii Irepodun/Ifelodun “ ………………………………… 176-182
xiv Ise/Orun “ ……………………………….. 183-190
xv Moba “ ………………………………… 191-198
xvi Oye “ ……………………………….. 199-207
3
4
REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF
THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE
FOR THE YEAR ENDED 31ST
DECEMBER, 2017
The accounts of the Sixteen (16) Local Government Councils of Ekiti State for the
year ended 31st
December, 2017 have been audited under my direction in consonance
with the Constitution of the Federal Republic of Nigeria, 1989 as validated by section 316
(1) of 1999 and section 26 (26) of Ekiti State Audit Law 2014. I have, as a result,
certified the individual accounts as correct where appropriate. The domestic report of
the Auditor-General on the accounts of the Sixteen Local Government Councils have been
sent for their attention.
2. STATEMENT OF FINANCIAL RESPONSIBILITY:
It is the responsibility of Director of Finance of the sixteen Local Governments of
Ekiti State to prepare and present the Financial Statements to the Auditor-General in
accordance with the provisions of the Constitution of the Federal Republic of Nigeria
within 90 days after the expiration of the financial year. This Section was grossly
violated by the Local Governments as many of them presented their accounts more than
six months behind schedule. This led to my late reporting on the Accounts. See the
dates of submission of the General Purpose Financial Statements by the Local
Governments in Appendix ‘A’
3. STATEMENT OF RESPONSIBILITY OF AUDITOR GENERAL
It is my responsibility to form an independent opinion, based on General Purpose
Financial Statements and accompanying accounts prepared and submitted to me by the
Directors of Finance of the Sixteen Local Governments of Ekiti State and to report
thereupon in consonance with the Constitution of the Federal Republic of Nigeria.
4. NON DISCLOSURE
COMMENTS:
I cannot confirm whether all revenue due to the Local Governments were actually
paid to the Joint Accounts of the Local Government held in trust by the Accountant-
General since the Ekiti State JAAC Law confers the auditing of the accounts in the
Auditor-General (State). Similarly, Local Government Funds disbursed to the Ministry of
Local Government and Chieftaincy Affairs, Bureau of Chieftaincy Affairs, the Accountant-
5
General’s Office and probably others could not be confirmed to have been spent in the
interest of the Local Governments since the accounts were not presented to the Auditor-
General for Local Governments for audit.
RECOMMENDATION:
Necessary amendments should be made to the JAAC Law of Ekiti State to ensure
that the account is audited by the proper organ while the MDAs to which Local
Government funds are appropriated are enjoined to make the accounts kept in respect of
such funds available to the Office of the Auditor-General for Local Governments for
proper auditing.
5. STATE OF ACCOUNTS
The Accounts of the sixteen Local Governments of Ekiti State have been audited
and reported upon as detailed in Appendix ‘B’. Audit noted great level of non-compliance
with laid down procedures of retirement of payment vouchers as contained in financial
memorandum chapter 14, Paragraphs 4-10. This development is against probity,
accountability and prudency that are hallmark of good accounting system and
governance. The domestic reports and the Auditor-General’s Report up to 31st
December, 2017 have been issued on each Local Government for necessary action.
Particular attention is required to the followings;
a. Bank Reconciliation Statements
b. Unpaid salary advance
c. Careless handling of Revenue Earning Receipt Booklets
d. Missing revenue earning receipts
e. Financial responsibilities of State to Local Governments
f. State indebtedness on pension and gratuity
g. Internally Generated Revenue
h. Response to audit queries
i. Capital projects
j. Loss of Fund
k. Assets Valuation
i. Amendment of JAAC Law.
6
6. BUDGET OVERVIEW AND PERFORMANCE:
REVENUE: The Estimate made for Revenue in the year 2017 budget recorded a low
performance. On Internally Generated Revenue, an Estimate was made for
N402,073,155.26 while actual revenue recorded stood at N174,054,791.80 See Appendix
‘C’ and Notes 2,3,4,5 and 6 for details. This is about 43% performance. It would
appear as if the Sixteen Local Government Councils in Ekiti State relied unduly on
Statutory Allocation as a result of which an average of N10,878,424.49 was realised as
Internally Generated Revenue by each of the Local Government during the year. This
performance could be improved upon.
In the same vein, a budget of N24,827,992,400.42 was made as revenue from
Statutory Allocation during the year, of which an amount of N13,088,849,053.32 only
was realised. This is 52.7% of the expected total revenue for the year. Details on Local
Government basis are contained in Note 1. This wide gap portends an unrealistic
budgeting in Local Governments of the State.
It is the view of Audit that realistic parameters should be used in the preparation
of Local Governments’ budgets. Equally it would do the Local Governments a lot of good
if they try to look inwards in sourcing for funds. Over-reliance on Federal allocation on
which they have little or no control over, would not augur well financially for the Local
Governments. However, a total sum of N13,262,903,845.12 only was earned as total
revenue as at 31st
December, 2017 out of which only N174,054,791.80 was generated as
independent revenue representing 1.0% by the Sixteen Local Governments. Besides, it
was observed in the Financial Statements that a significant decline in the independent
revenue of the 16 Local Governments was noticed when compared with year 2016
revenue generated. The Internally Generated Revenue Section of the Local Governments
on which a lot of money was spent as salaries and allowances should be more alive to its
duties.
7. INTERNAL CONTROL AND INTERNAL CHECKS:
Despite the comments in my previous reports, it was crystal clear that the Internal
Audit Department of the Local Governments was still not effective. No quarterly Internal
Audit Report was rendered by any of them contrary to regulations. The placement of
this department under the Accounting Officers of Local Governments has not helped

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2017 consolidated auditor general's report

  • 1. EKITI STATE OF NIGERIA REPORT OF THE AUDITOR-GENERAL FOR LOCAL GOVERNMENTS ON THE CONSOLIDATED ACCOUNTS OF THE LOCAL GOVERNMENTS OF EKITI STATE, NIGERIA FOR THE YEAR ENDED 31ST DECEMBER, 2017
  • 2. 2 YEAR 2017 GENERAL PURPOSE FINANCIAL STATEMENTS TABLE OF CONTENTS PAGES 1. Table of contents ………………………………………………………………….. 2 2. Audit Certificate:……………………………………………………………………. 3 3. Report of Auditor-General for the year 2017 …………………………… 4-20 4. Consolidated General Purpose Financial Statement for the year 2017 21-63 5. Fiscal operation report (FOR) for the year ………………………………… 63-67 6. Date of submission of General Purpose Financial Statement by Local Governments 68 7. Position of Accounts ……………………………………………………………… 69 8. Final Budget for the 16 Local Governments ……………………………. 70 9. Position of Current Audit Queries …………………………………………… 71-87 General Purpose Financial Statement of individual Local Governments i. Ado Local Government ………………………………… 88-94 ii. Efon “ ………………………………… 95-101 iii Emure “ …………………………………. 102-108 iv Ekiti East “ ……………………………… 109-115 v. Ekiti South West “ ………………………………… 116-122 vi. Ekiti West “ ……………………………….. 123-129 vii Gbonyin “ ………………………………… 130-138 viii Ido/Osi “ ……………………………….. 139-146 ix Ijero “ ……………………………….. 147-153 x. Ikere “ ……………………………….. 154-160 xi Ikole “ ……………………………….. 161-168 xii Ilejemeje “ ……………………………….. 169-175 xiii Irepodun/Ifelodun “ ………………………………… 176-182 xiv Ise/Orun “ ……………………………….. 183-190 xv Moba “ ………………………………… 191-198 xvi Oye “ ……………………………….. 199-207
  • 3. 3
  • 4. 4 REPORT OF THE AUDITOR-GENERAL ON THE ACCOUNTS OF THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2017 The accounts of the Sixteen (16) Local Government Councils of Ekiti State for the year ended 31st December, 2017 have been audited under my direction in consonance with the Constitution of the Federal Republic of Nigeria, 1989 as validated by section 316 (1) of 1999 and section 26 (26) of Ekiti State Audit Law 2014. I have, as a result, certified the individual accounts as correct where appropriate. The domestic report of the Auditor-General on the accounts of the Sixteen Local Government Councils have been sent for their attention. 2. STATEMENT OF FINANCIAL RESPONSIBILITY: It is the responsibility of Director of Finance of the sixteen Local Governments of Ekiti State to prepare and present the Financial Statements to the Auditor-General in accordance with the provisions of the Constitution of the Federal Republic of Nigeria within 90 days after the expiration of the financial year. This Section was grossly violated by the Local Governments as many of them presented their accounts more than six months behind schedule. This led to my late reporting on the Accounts. See the dates of submission of the General Purpose Financial Statements by the Local Governments in Appendix ‘A’ 3. STATEMENT OF RESPONSIBILITY OF AUDITOR GENERAL It is my responsibility to form an independent opinion, based on General Purpose Financial Statements and accompanying accounts prepared and submitted to me by the Directors of Finance of the Sixteen Local Governments of Ekiti State and to report thereupon in consonance with the Constitution of the Federal Republic of Nigeria. 4. NON DISCLOSURE COMMENTS: I cannot confirm whether all revenue due to the Local Governments were actually paid to the Joint Accounts of the Local Government held in trust by the Accountant- General since the Ekiti State JAAC Law confers the auditing of the accounts in the Auditor-General (State). Similarly, Local Government Funds disbursed to the Ministry of Local Government and Chieftaincy Affairs, Bureau of Chieftaincy Affairs, the Accountant-
  • 5. 5 General’s Office and probably others could not be confirmed to have been spent in the interest of the Local Governments since the accounts were not presented to the Auditor- General for Local Governments for audit. RECOMMENDATION: Necessary amendments should be made to the JAAC Law of Ekiti State to ensure that the account is audited by the proper organ while the MDAs to which Local Government funds are appropriated are enjoined to make the accounts kept in respect of such funds available to the Office of the Auditor-General for Local Governments for proper auditing. 5. STATE OF ACCOUNTS The Accounts of the sixteen Local Governments of Ekiti State have been audited and reported upon as detailed in Appendix ‘B’. Audit noted great level of non-compliance with laid down procedures of retirement of payment vouchers as contained in financial memorandum chapter 14, Paragraphs 4-10. This development is against probity, accountability and prudency that are hallmark of good accounting system and governance. The domestic reports and the Auditor-General’s Report up to 31st December, 2017 have been issued on each Local Government for necessary action. Particular attention is required to the followings; a. Bank Reconciliation Statements b. Unpaid salary advance c. Careless handling of Revenue Earning Receipt Booklets d. Missing revenue earning receipts e. Financial responsibilities of State to Local Governments f. State indebtedness on pension and gratuity g. Internally Generated Revenue h. Response to audit queries i. Capital projects j. Loss of Fund k. Assets Valuation i. Amendment of JAAC Law.
  • 6. 6 6. BUDGET OVERVIEW AND PERFORMANCE: REVENUE: The Estimate made for Revenue in the year 2017 budget recorded a low performance. On Internally Generated Revenue, an Estimate was made for N402,073,155.26 while actual revenue recorded stood at N174,054,791.80 See Appendix ‘C’ and Notes 2,3,4,5 and 6 for details. This is about 43% performance. It would appear as if the Sixteen Local Government Councils in Ekiti State relied unduly on Statutory Allocation as a result of which an average of N10,878,424.49 was realised as Internally Generated Revenue by each of the Local Government during the year. This performance could be improved upon. In the same vein, a budget of N24,827,992,400.42 was made as revenue from Statutory Allocation during the year, of which an amount of N13,088,849,053.32 only was realised. This is 52.7% of the expected total revenue for the year. Details on Local Government basis are contained in Note 1. This wide gap portends an unrealistic budgeting in Local Governments of the State. It is the view of Audit that realistic parameters should be used in the preparation of Local Governments’ budgets. Equally it would do the Local Governments a lot of good if they try to look inwards in sourcing for funds. Over-reliance on Federal allocation on which they have little or no control over, would not augur well financially for the Local Governments. However, a total sum of N13,262,903,845.12 only was earned as total revenue as at 31st December, 2017 out of which only N174,054,791.80 was generated as independent revenue representing 1.0% by the Sixteen Local Governments. Besides, it was observed in the Financial Statements that a significant decline in the independent revenue of the 16 Local Governments was noticed when compared with year 2016 revenue generated. The Internally Generated Revenue Section of the Local Governments on which a lot of money was spent as salaries and allowances should be more alive to its duties. 7. INTERNAL CONTROL AND INTERNAL CHECKS: Despite the comments in my previous reports, it was crystal clear that the Internal Audit Department of the Local Governments was still not effective. No quarterly Internal Audit Report was rendered by any of them contrary to regulations. The placement of this department under the Accounting Officers of Local Governments has not helped
  • 7. 7 matters, it only succeeded in making the department a pawn in the hands of the Local Governments’ Managements. The Internal Audit Department of Local Governments should be made independent by not being accountable to Management as it is currently done by the State Government. 8. RECEIVABLES/PAYABLES A total sum of N2,782,178,564.73 and N2,882,592,252.57 accrued as receivables and payables respectively during the period under review. Audit observed that the irregular payment of salaries and wages in the financial year under review constituted the greater proportion of the payables noted in the financial statement. 9. VALUATION OF LOCAL GOVERNMENTS’ ASSETS The underlisted Local Governments are yet to value their Assets, as at the time of writing this report. The assets are not disclosed in the statement of financial position since their fair value is not known yet. Exception to this is the construction/purchase of assets made in year 2016 and 2017 that were disclosed in some of the affected Local Governments: The affected Local Governments are: 1. Ekiti East 4. Ijero 2. Ise/Orun 5. Ilejemeje 3. Irepodun/Ifelodun 6. Emure 10. INVESTMENT: The 16 Local Governments in Ekiti State have in their investment portfolios, shares and other business concerns amounting to N73,800,376.65 as at 31st December, 2017. This was said to be at cost and not at the current value. The amount could also, not be authenticated as some of the Local Governments could not present their share certificates on demand. In addition, details of the share holdings were not presented to Audit.
  • 8. 8 11. UNPRODUCED REVENUE EARNING RECEIPTS Comments: Details of Revenue Earning receipts which were issued to various Revenue Collectors across the Local Governments but not produced for audit check are detailed below. LIST OF UNPRODUCED REVENUE EARNING RECEIPTS S/N LOCAL GOVERNMENT TYPES OF RECIPTS/NO OF BOOKLETS 1 ADO 4 GRR, 2. EMURE 3 GRR, 2 FLAT RATE, 1 LOCAL RATE 3. EKITI WEST 18 GRR, 17 FLAT RATE, 9 MARKET TOLLS, 4 TENEMENT, 10 BIRTH CERTIFICATE, 9 DEVELOPMENT LEVY. 4. EKITI SOUTHWEST 20 GRR, 27 FLAT RATE, 8 MARKET TOLLS, 3 BIRTH CERTIFICATE, 6 TR. 5. GBONYIN 35 GRR, 36 MARKET TOLLS, 3 TENEMENT, 4 BIRTH CERTIFICATE 6. IDO/OSI 14 GRR, 1 MARKET TOLLS, 6 TENEMENT. 7. IJERO 16 GRR, 8 FLAT RATE 8. ILEJEMEJE 2 FLAT, 1 BIRTH CERTIFICAE, 3 MARKET TOLLS 9. IREPODUN/IFELODUN 4 GRR, 5 FLAT RATE, 2 MARKET TOLLS, 6 BIRTH CERTIFICATE, 8 TR 10. IKERE 7 GRR, 3 FLAT RATE, 5 LOCAL RATE, 4 BIRTH CERTIFICATE, 50 MARKET TOLL. 11. IKOLE 3 GRR, 2 FLAT RATE Recommendation: The Managements of the affected Local Governments should ensure that all revenue earning receipts in custody of these Revenue Collectors are made available for Audit check without delay. Meanwhile their salaries should be put on hold pending the presentation of the receipts. Clearance must equally be obtained from the Office of Auditor General for Local Governments before the reinstatement of their salaries.
  • 9. 9 12. CASH DEFALCATION/DIVERSION OF PUBLIC FUND Unremitted revenue amounting to N362,500.00 involving some Officers of Local Governments was discovered during audit inspection carried out on the IGR accounts of the Local Governments for the period 1st January, 2017 to 31st December, 2017 as detailed below:- DETAILS OF CASH DEFALCATION ON LOCAL GOVERNMENT BASIS (a) ISE/ORUN LOCAL GOVERNMENT NAME DATE ISSUED TYPE OF RECEIPT BOOK NO SERIAL NO AMOUNT N ALOBANLE ALOBANLE 8/2/1 21/1/16 FLAT RATE LOCAL RATE 30 3 1451-1500 7351-7400 5,000.00 5,000.00 TOTAL 10,000.00 (b) EKITI SOUTHWEST LOCAL GOVERNMENT S/ N NAME STATION AMOUNT ON TR N AMOUNT IN C/B N DIFF N REMARK 1 2 3 4 Ajayi Lawrence Apata Alice Ganiyu Bello Akinwumi Florence Ilawe Ilawe Igbara-Odo Igbara-Odo 42,500.00 62,800.00 20,200.00 18,300.00 61,500.00 65,300.00 29,800.00 25,800.00 19,000.00 2,500.00 9,600.00 7,500.00 Remittance in transit Remittance in transit Remittance in transit Remittance in transit Total 38,600.00 © GBONYIN LOCAL GOVERNMENT YEAR NAME AMOUNT OF CASH AMOUNT RECOVERED N DIFFERENCE 2016 Mrs. Rotimi Taibat 325,000.00 131,500.00 193,500.00 TOTAL 193,500.00
  • 10. 10 (d) IKERE LOCAL GOVERNMENT S/N NAMES NATURE OF RECEIPT AMOUNT COLLECTED N AMOUNT PAID IN WITH TELLER AND TR N OUTSTANDING AMOUNT N 1 2 3 Aladejebi Mathew Owoyemi J.D Adekolo Samuel Various Various GRR 10,500.00 52,040.00 48,200.00 10,000.00 38,040.00 37,200.00 300.00 14,000.00 11,000.00 TOTAL 110,740.00 85,740.00 25,300.00 (E) IREPODUN/IFELODUN LOCAL GOVERNMENT S/N NAME AMOUNT N 1 2 Mrs. Siriki Bolanle Mr. Tunde Asebiode 52,000.00 500.00 Total 52,500.00 (F) ADO LOCAL GOVERNMENT S/N BENEFICIARIES PURPOSE AMOUNT COLLECTED N AMOUNT PAID N DIFERENCE N 1. Hon. Mrs) Arije Falilat (VCLG) Attestation 2,000.00 - 2,000.00 2. Adewale Adebiyi (Revenue Collector) Various 73,600.00 33,000.00 40,600.00 Total 75,600.00 33,000.00 42,600.00 SUMMARY OF CASH DEFALCATIIO ON LOCAL GOVERNMENT BASIS S/N LOCAL GOVENRMENT AMOUNT (N) a. b. c. d. e. f. Ise/Orun Ekiti Southwest Gbonyin Ikere Irepodun/Ifelodun Ado 10,000.00 38,600.00 193,500.00 25,300.00 52,500.00 42,600.00 Total 362,500.00 Recommendation: The sum of N362,500.00 should be recovered in full from the affected Officers and make available to this Office the particulars of recovery for verification. In addition, an appropriate sanctions should be meted on them.
  • 11. 11 13. 10% STATE IGR TO LOCAL GOVERNMENTS Comments: Statutorily, the State Government is supposed to remit to Local Government Councils, 10% of her Internally Generated Revenue. No amount was discovered paid to Local Governments in the year under consideration. This has in no small way hampered the operations of the Local Government Councils and constitutes a breach of the Constitution. The table below shows the cumulative indebtedness of the State Government to the Local Governments in the State as at 31st December, 2017. SUMMARY OF STATE GOVERNMENT’S IGR DUE TO LOCAL GOVERNMENTS S/N YEAR AMOUNT COLLECTED N AMOUNT DUE N AMOUNT PAID N BALANCE N REMARK 1 2014 7,327,233,743.73 732,723,374.37 33,567,706.49 699,155,667.88 2 2015 8,329,498,525.71 832,949,852.57 - 832,949,852.57 3 2016 5,625,292,591.21 562,529,259.12 - 562,529,259.12 4. 2017 11,901,854,044.31 1,190,185,404.43 - 1,190,185,404.43 TOTAL 33,183,878,904.96 3,318,387,890.49 33,567,706.49 3,284,820,184.00 Recommendation: Please, ensure immediate remittance of N3,284,820,184.00 to JAAC accounts. Also, the amount due for subsequent years should be remitted on monthly basis. 14. MANAGEMENT OF LOCAL GOVERNMENT ASSETS Comments: A lot of Local Government assets are lost on regular basis due to careless usage, lack of maintenance, lack of spirit of continuity, cannibalization and lack of patriotism. These are attested to by the state of the following Local Governments’ assets; i) Secretariat buildings ii) Locked-up shops, iii) Motor vehicles iv) Primary school buildings under construction; v) Modern markets under construction vi) Allocated buildings at Irewolede Housing Estate vii) Unmaintained bore holes viii) Students’ hostels and warehouses ix) Health Centres x) Landed properties all over the state. xi) Plantations,
  • 12. 12 xii) Poultry buildings, abandoned/ unused etc. xiii) Petrol Stations, (completed and under construction) xiv) Other investment assets like business Centre, Schools etc. Recommendations: To forestall total damage, further deterioration and outright loss of these assets, the Local Governments should compile the list of such assets in their domain and come up with the financial implications of putting them into useful state. In addition to this, Local Governments should open and update regularly fixed assets registers. This will help get abreast of all the assets of the Local Governments at any point in time. It will equally guide against loss of these assets. In accordance with best practices and the requirements of IPSAS accrual, these assets should be properly evaluated and built into the General Purpose Financial Statement of the Local Governments. 15. INABILITY OF THIS OFFICE TO GIVE OPINION ON ALL THE ACCOUNTS OF THE LOCAL GOVERNMENTS Comments: Against the provision of the Constitution of the Federal Republic of Nigeria this Office is yet to have access to all the funds and expenditure of Ekiti State Local Governments. This is as a result of the provision of the Ekiti State JAAC law that ceded the auditing of the JAAC account to the State Auditor-General. It has been found that it is only in Ekiti State that this practice operates in the Country. In addition, all funds released from JAAC accounts to State Agencies are equally not made available to this Office for checking. This deficiency has been brought to the notice of the Ministry of Justice since 20th August, 2015. The advice of the Ministry of Justice to the Office of the Secretary to the State Government would appear defective as the provision of JAAC law, a State law could not be held superior to provisions of the Constitution. As a result of these, the sum of N1,049,509,812.02 disbursed to various MDA’s could not be ascertained by Audit that they were actually expended in the interest of the Local Governments. Details are contained in the domestic report that have been forwarded to the Local Governments for necessary action. Recommendations: In addition to amending section 6(1) of the State Joint Local Government Account and allocation of Revenue Law No 6 of 2005 which stipulates that
  • 13. 13 “The Auditor-General of the State shall audit the State JAAC Account”. The followings are equally recommended; a) The JAAC account should in practice be a fund account from where no expenditure should be directly made. In funding joint projects, funds should first be transferred to Local Governments for the purpose of accountability while the individual Local Government be made to make its contribution to the joint account. b) Separate account and cash books should be maintained by Agencies benefiting from the administrative fund of JAAC for onward transfer to Local Governments Auditor-General for checking and reporting. c) A very senior Career Officer of the Local Government Service should join the Accountant-General in the operation of the accounts. This Officer who should be at the Level of an Administrative Secretary should be a joint signatory to the account instead of two State Officers, currently being signatories’ i.e the Accountant-General and Permanent Secretary, Ministry of Local Governments Affairs. d) The pre-technical JAAC Committee should be re-instated. This would allow representatives of the Local Governments with that of the Accountant-General consider the relevant releases from the Accountant-General of the Federation before the technical JAAC committee meetings. 16. CONTROL OVER EXPENDITURE: Disallowances have been raised for some expenditure made during the period under review through Audit queries amounting to N1,488,211,079.55 . See appendix ‘ D ’ for summary and appendices ‘DI – D16’ for details. This also was an increase compared with the amount of N324,071,851.56 reported for the year ended 31st December, 2016. These queries have been forwarded to the affected Local Governments for further necessary actions. It is advised that extant rules and regulations should always be followed in the operations of the Local Governments. Queries should also be promptly attended to whenever they are issued.
  • 14. 14 a. LOSS OF FUND COMMENTS: The following losses, details of which have been communicated to the affected Local Governments are still under correspondence. No further recovery has been reported to this office. S/N LOCAL GOVERNMENT B/F CURRENT LOSS TOTAL CULPRITS/COMMENTS 1 Efon 378,011.34 - 378,011.34 Mr. Aderamodu and others 2 Ekiti Southwest 25,630,155.00 27,082,734.14 52,712,889.14 The Issue of N25,630,155.00 is in court but the issue of N27,082,734.14 was perpetrated by the Local Government Management 3 Ijero 361,200.00 613,000.00 974,200.00 Mr. Bobadoye, Mr. Esan Lawal Ibrahim, Ogundare Jide and Local Government Management 4 Ado 1,154,600.00 - 1,154,600.00 Lola Oladepo and Bose Abe 5 Ekiti East 674,000.00 52,490,558.00 53,164,558.00 Ajayi Adebowale (PM II) and Local Government Management 6 Gbonyin 4,881,128.88 - 4,881,128.88 Mr Olarewaju Oladimeji (PM II) 7 Ido/osi 1,607,357.48 26,797,031.31 28,404,388.79 Mr Ajai Olubayo (PM I) Mr Victor Ogunje PM II and Local Government Management 8 Ikole 1,110,000.00 7,800,000.00 8,910,000.00 Mr Omole M.A, Mrs Rufai M.A, Rotimi Fagbamila, Mr Agbelusi Busayo and Hon Adeyanju Adeyeye (Local Government Chairman) 9 Ilejemeje 572,700.00 1,617,500.00 2,190,000.00 Local Government Management 10 Irepodun/Ifelodun 6,242,399.15 59,457,000.00 65,699,399.15 Mr Arowolo .O and Omolade J.O and Local Government Management
  • 15. 15 11 Ikere 257,000.00 2,052,000.00 2,309,000.00 Mr Fasanmi Oluremi and Local Government Management 12 Ise/Orun 1,837,226.11 1,595,000.00 3,432,226.11 Mr Ayo Folademi, Mrs Toyin Balogun and others 13 Moba 590,000.00 - 590,000.00 Mr. Ajiboye (Salary Accountant) 14 Oye 3,5446,105.66 3,150,000.00 6,696,105.66 Mr Victor Osanyinlusi, Mr Gabriel Tawio and Local Government Management 15. Ado - 9,228,710.00 9,228,710.00 LG Management Total 48,891,833.62 182,654,323.45 231,546,157.07 LOSS OF MATERIALS COMMENT Audit discovered during the period under review that the underlisted items were purportedly carted away by Hon. Adeyanju Adeyeye est while Local Government Chairman of Ikole Local Government after the expiration of his tenure. S/N QTY ITEM 1 2 3 4 5 1 1 1 1 515 Samsung Plasma Television 35 KV Sumex Generator Classic Blue 395D-R1949KW Generator Red rug Tubers of Yam RECOMMENDATIONS i. The Local Governments should desist from this financial improprieties forthwith. ii. The Management of Ikole Local Government should ensure that all the items listed above are recovered from Hon. Adeyanju Adeyeye without delay and evidence of recovery be made available to Auditor-General for verification. iii. The loss report in respect of these infractions has been raised and issued to the affected Local Governments. b) MISSING REVENUE EARNING RECEIPTS
  • 16. 16 COMMENTS: The missing revenue earning receipts as detailed below would appear not recovered from Officers involved. SUMMARY OF MISSING REVENUE EARNING RECEIPTS IN THE 16 LOCAL GOVERNMENT COUNCIL S/N NAME OF LOCAL GOVERNMENT AMOUNT OF LOSS OFFICERS INVOLVED 1 2 3 4 5 6 7. ADO EMURE EKITI SOUTH WEST GBONYIN IKOLE IREPODUN/IFELODUN ISE/ORUN 10GRR 20GRR IGRR 143 various types 86 different types 9GRR,8birth certificate 30 GRR Mr. Agun M.O, Mrs Ibitoye and Miss Lola Oladepo Mr. Oluwole Johnson Omolayo Mr. Agbaje G.O Mr. Peter Adelusi Mrs. Ipinlaye Mrs. Iyabo Fagbohun Mr. Owoeye Dada Samuel c) MISSAPPLICATION OF FUND/ILLEGAL WITHDRAWAL FROM SALARY ACCOUNT: COMMENTS: A sum of N163,567,756.76 was the balance as at the time of writing this report that were at various times withdrawn from the salary accounts of the Local Governments since year 2015 for non-salary related matters as detailed below would appear not paid back.
  • 17. 17 SUMMARY OF ILLEGAL WITHDRAWAL FROM SALARY ACCOUNT ON LOCAL GOVERNMENT BASIS FOR YEAR 2015. S/N NAME OF LOCAL GOVERNMENT AMOUNT WITHDRAWN @ 2015 N AMOUNT PAID THROUGH RECOVERY @ 2017 N BALANCE AS AT DECEMBER, 2017 N 1 2 3 4 5 6 7 8 9 10 11 12 13 14. 15 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IKOLE ILEJEMEJE IREPODUN/IFELODUN MOBA OYE IKERE ISE/ORUN 7,635,000.00 29,225,250.00 10,647,000.00 3,543,690.00 24,391,138.13 4,415,881.00 6,633,000.00 4,828,550.00 2,477,000.00 12,214,881.57 35,297,190.03 11,636,842.18 14,039,850.00 595,000.00 1,837,226.11 971,859.00 1,398,865.83 - 1,517,954.43 - - - 300,000.00 - - 1,000,000.00 294,063.00 - 338,000.00 - 6,634,141.00 27,826,384.17 10,647,000.00 2,025,735.57 24,391,138.13 4,415,881.00 6,633,000.00 4,528,550.00 2,477,000.00 12,214,881.57 34,297,190.03 11,342,779.18 14,039,850.00 257,000.00 1,837,226.11 TOTAL 169,388,499.02 5,820,742.26 163,567,756.76 Please note that a total sum of N20,746,217.28 representing losses involving some Officials of the Local Governments from the above sum as detailed below were yet to be recovered from them.
  • 18. 18 LOCAL GOVERNMENT YEAR AMOUNT OF LOSS (N) AMOUNT RECOVERED (N) BALANCE (N) OFFICIALS INVOLVED Ekiti East 2015 2,191,954.43 1,517,954.43 674,000.00 Mr. Ajayi Adebowale Gbonyin 2015 4,881,128.88 - 4,881,128.88 Mr. Olarewaju Olademeji Ido/Osi 2015 1,907,357.48 300,000.00 1,607,357.48 Mr. Ajayi Olubayo and Mr. Victor Ogunje Ikole 2015 1,111,000.00 - 1,111,000.00 Mr. Omole M.A. & Mrs Rufai M.A Irepodun/ifelodun 2015 7,242,399.15 1,000,000.00 6,242,399.15 Mr. Arowolo F.A. & Mr. Omolade J.O Ikere 2015 595,000.00 338,000.00 257,000.00 Mr. Fasanmi Oluremi. Ise/Orun 2015 1,837,226.11 - 1,837,226.11 Mr. Ayodele Folademi Moba 2015 884,063.80 294,063.80 590,000.00 Mr. Ajiboye (Sal. Accountant) Oye 2015 3,546,105.66 - 3,546,105.66 Mr. Victor Osanyinlusi & Mr. Gabriel Taiwo Total 24,196,235.51 3,450,018.23 20,746,217.28 RECOMMENDATIONS: All efforts should be made to return the sum of N142,821,539.48 from the net distributable account to salary account without further delay. ii. That the sum of N20,746,217.28 should be recovered from the affected officials jointly and severally without delay, in addition to appropriate sanctions. c) Unpaid Salary Advance COMMENT: Despite the comment in my previous reports, a sum of N2,003,935.10 that were at various times granted to some Political Office Holders and Career Staff of some Local Governments in year 2015, are still outstanding. Details of these are as shown below:
  • 19. 19 S/N NAME OF LOCAL GOVERNMENT NAME AMOUNT N REMARKS 1 Ido/Osi Mr. Folademi & Arolasuyi O. 200,000.00 O/S 2 Ikere Mr. Oladunjoye L.S 353,785.14 “ 3 Ilejemeje Mr. Adedoyin J.O & Others 1,275,149.96 “ 4 Oye Political Office Holders 175,000.00 “ TOTAL 2,003,935.10 (d) Biometric Contract of Ekiti State Local Governments (N413,000,000.00) COMMENTS: All irregularities discovered as contained in previous report would appear not attended to as at the time of writing this report. Recommendations: Immediate actions should be made to address the issues raised by the Audit on this contract vide my previous correspondences with the Ministry of Local Governments and Chieftaincy Affairs. The overpayment on the contract should be recovered and paid into JAAC account. e) Other issues include: i) Remittances of fund to SUBEB other than Primary School Teachers’ salaries N565,094,714.72 ii) State indebtedness on Local Government Pension and Gratuity N2,993,134,058.36 iii) Loan to Ekiti State Government on Operation Renovate all Schools in Ekiti State ORASE N1,549,849,685.00 iv) Discrepancies between the amount purportedly released to the Local Government by the Accountant-General and the actual amount claimed to be received by the Local Governments. The summary is as detailed below;
  • 20. 20
  • 21. 21 CONSOLIDATED STATEMENT OF FINANCIAL POSITION OF SIXTEEEN LOCAL GOVERNMENTS OF EKITI STATE FOR THE PERIOD ENDED 31ST DECEMBER, 2017 Notes 2017 2017 2016 2016 N N N N ASSETS Current Assets Cash and its Equivalents 26 848,617,684.08 480,276,859.39 Receivables 27 2,782,178,564.73 1,948,851,629.99 Prepayments 28 396,194,592.62 19,636,280.00 2,448,224.67 Inventories 29 17,633,572.00 Total Current Asset 4,046,627,121.43 2,449,210,286.05 Non-Current Assets Long Term Loans 30 - Investments 31 73,800,376.65 73,800,376.65 Property, Plant & Equipment 32 8,623,899,971.94 5,670,578,047.70 Investment Property 33 220,432,850.00 416,932,500.00 Intangible Assets 34 90,942,656.81 112,480,000.00 Total Non-current Assets 9,009,075,855.40 6,273,790,924.35 Total Assets 13,055,702,976.83 8,773,001,210.40 LIABILITIES Current liabilities Deposits 35 88,245.52 - Accrued Expenses 36 1,157,053,066.13 1,072,346,806.17 Short term loan 37 4,250,000.00 3,800,000.00 Unremitted deductions 38 79,169,455.86 39,440,024.84 Payables 39 2,882,592,252.57 1,518,626,628.87 Current portion of Borrowings Total Current Liabilities 4,123,153,020.08 2,634,213,459.90 Non - Current Liabilities Public Funds 41 244,284,480.09 1,173,028,566.86 Long Term Provisions 42 - - Long Term Borrowings 43 103,688,363.74 101,385,539.10 Total Non- Current Liabilities 347,972,843.83 1,274,414,105.96 Total Liabilities 4,471,125,863.91 3,908,627,565.86 NET ASSETS 8,584,577,112.92 4,864,373,644.54 NET ASSETS/EQUITY Capital Grants 44 187,779,637.60 - Reserves 45 7,440,995,603.86 4,723,185,631.74 Accumulated Surpluses(Deficits) 46 955,801,871.46 141,188,012.80 Minority Interest 47 Total Net Assets/Equity: 8,584,577,112.92 4,864,373,644.54
  • 22. 22 CONDOLIDATED STATEMENT OF FINANCIAL CASHFLOW FOR SIXTEEN LOCAL GOVERNMENTS OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2017 Description Notes 2017 2017 N N N N CASH FLOW FROM OPERATING ACTIVITIES Inflows Government Share of FAAC(Statutory Revenue) 1 13,088,849,053.32 11,071,471,205.80 Government Share of VAT 2 - - Tax Revenue 3 27,908,142.15 63,287,633.01 Non-Tax Revenue 4 93,990,416.61 68,843,762.83 Investment income 5 4,681,916.00 11,041,848.67 Interest earned 6 18,405.56 887,658.73 Aids & Grants 7 - Debts forgiveness 8 69,955.86 Other Revenue 9 47,455,911.61 38,282,070.00 Transfer from other Governments Entities 10 Total inflow from Operating Activities 1 13,262,903,845.12 11,253,884,134.90 Out flows Salary & Wages 11 9,503,742,276.37 9,625,946,774.82 Social benefits 12 76,064,360.76 18,111,324.49 Overhead cost 13 1,564,115,107.45 868,457,564.45 Grants & contribution 14 17,274,052.64 18,116,000.00 Subsides 15 Transfer to other Government entities 16 187,500.00 Financial cost 17A 531,048.62 79,197.00 Total outflow from operating activities 11,161,914,345.70 10,530,710,860.70 Net cash flow/(Outflow) from Operating Activities 1 2,100,989,499.42 723,173,274.20 CASH FLOW FROM INVESTING ACTIVITIES Proceeds from sale of PPE 17B 7,499,700.00 7,499,700.00 Proceeds from sales of investment property Proceeds from sale of intangible Assets Proceeds from sale of investment Dividends Received 730,672,974.20 Purchase of PPE 24 1,914,872,940.26 489,936,284.72 Purchase construction of investment Property Purchase of intangible Assets Acquisition of investment Cash Flow from investing Activiti 1,914,872,940.26 489,936,284.72 Net Cash Flow from investing Activities 186,116,559.16 240,736,689.48
  • 23. 23 Description Notes 2017 2016 N N N N CASH FLOW FROM FINANCING ACTIVITIES 186,116,559.16 Capital Grant Received 44 187,779,637.54 17,165,308.60 Proceeds from Borrowings - Repayments of Borrowings 44B (5,555,372.01) Distribution of surplus/Dividends paid Net Cash flow from financing Activities 182,224,265.53 17,165,308.60 259,901,998.08 Net Cash Flow from all activities 368,340,824.69 257,901,998.08 Cash & its Equivalent as at 1/1/2017 2 480,276,859.39 222,374,861.31 Cash & its Equivalent as at 31/12/2017 848,617,684.08 480,276,859.39
  • 24. 24 CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE OF SIXTEEN LOCAL GOVERNMENTS OF EKITI STATE FOR THE PERIOD ENDED 31ST DECEMBER, 2017 Actual 2016 Notes Actual 2017 FINAL BUDGET Variance on final Budget N N N REVENUE 11,071,471,205.80 Government Share of FAAC(Statutory Revenue) 1 13,088,849,053.32 24,827,992,400.42 (11,739,143,347.10) - Government Share of VAT 2 - - - 63,287,633.21 Tax Revenue 3 27,908,142.15 137,606,157.41 (109,698,015.26) 68,843,762.83 Non- Tax Revenue 4 93,990,416.61 230,856,567.85 (136,866,151.24) 11,041,848.67 Investment Income 5 4,681,916.00 32,403,430.00 (27,721,514.00) 887,658.73 Interest Earned 6 18,405.56 1,202,000.00 (1,183,594.44) - Aid & Grants 7 - 5,000.00 (5,000.00) 69,955.86 Subsides received 8 - 38,282,070.00 Other Revenues (SALES OF ASSET) 9 47,455,911.61 47,455,911.61 - Transfer from other Government Entities 10 - 11,253,884,134.90 Total Revenue 13,262,903,845.12 25,230,065,555.68 11,967,161,710.56 EXPENDITURE 9,625,946,774.82 Salaries & wages 11 9,503,742,276.37 14,433,773,921.70 4,930,031,645.43 18,111.324.49 Social Benefits 12 76,064,360.76 27,295,597.57 (48,768,763.19) 868,457,564.45 Overhead Cost 13 1,564,115,107.45 2,329,886,322.42 765,771,214.97 18,116,000.00 Grants & Contributions 14 17,274,052.64 708,686,473.58 691,412,420.94 79,197.00 Financial cost 17 531,048.62 (531,048.62) Depreciation Charges 18 Impairment Charges 19 Amortization Charges 20 Bad Debts Charges 21 Public debt charge 22 Transfer to other Government entities 16 187,500.00 (187,500.00) 10,530,710,860.70 Total Expenditure 11,161,914,345.70 17,499,642,315.10 6,337,727,969.40 723,173,274.20 Surplus/(deficit) from Operating Activities for the period 2,100,989,499.42 7,730,423,240.58 5,629,433,741.16 7,499,700.00 Gain/Loss on Disposal of Asset 23 Gain/Loss on foreign Exchange Transaction 24 Share of surplus(Deficit) in Associates & Joint Ventures 25
  • 25. 25 730,672,974.20 Total Non- Operating Revenue(Expenses) 730,672,974.20 Surplus/(Deficit) from Ordinary Activities 2,100,989,499.42 7,730,423,240.58 5,629,433,741.16 Minority Interest Share of surplus/(Deficit) (f) 25 730,672,974.20 Net Surplus/ (Deficit) for the period 2,100,989,499.42 7,730,423,240.58 5,629,433,741.16
  • 26. 26 CONSOLIDATED POSITION OF REVENUE FOR THE SIXTEEN LOCAL GOVERNMENTS OF EKITI STATE FOR THE PERIOD ENDED 31ST DECEMBER, 2017 DETAILS NOTE REVENUE JANUARY- DECEMBER 2017 (N) Statutory Allocation Tax Revenue Non – Tax Revenue Investment Income Interest earned Subsides Received Other Revenue Capital Grant Received Proceed from sales of PPE 1 3 4 5 6 8 9 44 13,088,849,053.32 27,908,142.15 93,990,416.61 4,681,916.00 18,405.56 - 47,455,911.61 187,779,637.54 - Total 13,450,683,482.66
  • 27. 27 CONSOLIDATED POSITION OF EXPENDITURE FOR THE SIXTEEN LOCAL GOVERNMENTS OF EKITI STATE FOR THE PERIOD ENDED 31ST DECEMBER, 2017 DETAILS NOTE REVENUE JANUARY- DECEMBER 2017 (N) Salaries and wages Social Benefits Overhead cost Grants and contribution Financial cost Purchase of PPE TRANSFER TO OTHER GOVT. ENTITIES REPAYMENT OF BORRROWINGS 11 12 13 14 17 24 16 44B 9,503,742,276.37 76,064,360.76 1,564,115,107.45 17,274,052.64 531,048.62 1,914,872,940.26 187,500.00 5,555,372.01 TOTAL 13,082,342,657.91
  • 28. 28 NOTE 1 DETAILS OF GOVERNMENT SHARE OF FAAC (STATUTORY REVENUE) IN THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 775,147,362.55 864,568,224.82 861,607,920.76 690,090,930.89 1,031,908,028.38 563,048,253.29 643,375,853.44 751,805,327.55 1,551,159,263.44 904,233,258.31 805,870,222.47 388,989,212.26 1,040,108,346.40 654,288,807.81 676,211,841.40 886,436,199.04 731,915,575.59 1,163,759,715.07 450,702,840.09 1,401,785,567.49 717,753,942.39 393,804,691.61 563,863,259.58 613,953,460.58 546,271,131.69 596,392,563.36 504,585,752.38 528,558,977.00 871,413,135.25 639,125,087.63 524,605,965.41 822,979,540.70 TOTAL 13,088,849,053.32 11,071,471,205.80
  • 29. 29 NOTE 3 DETAILS OF TAX REVENUE IN THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 877,152.90 516,010.42 283,752.46 1,082,034.29 2,000,000.00 1,153,150.00 2,665,833.91 975,080.00 3,952,900.00 6,712,509.04 3,940,050.00 1,863,500.00 - 1,460,000.00 39,880.00 386,289.13 31,909,997.84 459,776.95 142,885.26 788,660.00 40,200.00 3,855,767.57 1,862,200.00 731,090.00 196,960.00 10,008,578.11 - 267,190.00 285,900.00 5,217,791.00 702,036.48 6,818,600.00 TOTAL 27,908,142.15 63,287,633.21
  • 30. 30 NOTE 4 DETAILS OF NON-TAX REVENUE IN THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 33,201,851.10 2,174,200.00 1,914,530.00 4,400,000.00 3,000,000.00 2,353,550.00 4,682,040.00 6,330,145.07 730,505.00 9,180,210.00 3,415,824.00 2,069,169.24 4,440,905.29 3,161,400.00 3,364,114.91 9571,972.00 - 2,524,650.00 4,748,660.00 4,598,605.00 13,299,230.00 4,743,066.14 7,120,040.00 4,879,051.00 1,829,846.69 2,303,974.00 7,793,130.00 2,904,180.00 3,908,670.00 1,668,480.00 3,582,180.00 2,940,000.00 TOTAL 93,990,416.61 68,833,762.83
  • 31. 31 NOTE 5 DETAILS OF INVESTMENT INCOME IN THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - 68,990.00 - - - 466,180.00 - 1,590,546.00 711,640.00 887,240.00 - - - 957,320.00 - - 181,450.00 616,100.00 - - 493,206.16 - 1,893,965.00 1,281,310.00 - 4,830,290.00 - 1,745,527.51 - - - TOTAL 4,681,916.00 11,041,848.67
  • 32. 32 NOTE 6 DETAILS OF INTEREST EARNED BY THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - 17,838.56 - - - - - 567.00 - - - - - - - - - 308.48 - - - - - 110.25 - - 887,240.00 - - - - - TOTAL 18,405.56 887,658.73
  • 33. 33 NOTE 8 DETAILS OF DETAILS OF DEBT FORGIVENESS BY THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - - - - - - - - - - - - - - - - - - - - - - - 69,955.86 - - - - - - - - TOTAL - 69,955.86
  • 34. 34 NOTE 9 DETAILS OF OTHER REVENUE MADE BY THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2016 (N) AMOUNT 2015 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - - - - - - - - - 46,378,141.61 - - - 1,077,770.00 - - - - - 791,390.00 - - - - - 32,390,680.00 - - - - - 5,100,000.00 TOTAL 47,455,911.61 38,282,070.00
  • 35. 35 NOTE 11 DETAILS OF ACTUAL SALARIES AND WAGES FOR THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 640,763,003.67 551,013,148.59 781,495,990.39 470,810,791.67 845,172,600.00 500,314,204.33 397,399,917.72 579,176,633.83 665,955,940.37 753,172,274.25 500,062,800.55 289,666,455.78 891,818,093.06 449,123,902.74 457,874,522.64 729,921,996.78 621,820,620.39 826,695,867.16 380,102,223.53 1,339,330,621.14 656,443,384.00 316,651,343.79 482,438,616.13 545,587,500.26 506,104,033.91 524,153,603.92 477,307,181.26 446,857,752.00 820,220,850.00 515,080,776.27 441,977,037.86 725,375,363.20 TOTAL 9,503,742,276.37 9,625,946,774.82
  • 36. 36 NOTE 12 DETAILS OF ACTUAL SOCIAL BENEFIT FOR THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 17,256,049.37 31,512,713.82 - - - 27,295,597.57 - - - - - - - - - - - - - 5,470,000.00 - 11,470,324.90 - - - - - - - 1,171,000.00 - - TOTAL 76,064,360.76 18,111,324.49
  • 37. 37 NOTE 13 DETAILS OF ACTUAL OVERHEAD COST FOR THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 84,392,155.82 88,787,857.25 79,447,046.80 91,681,835.22 135,036,297.80 41,439,308.64 121,738,584.32 85,295,935.32 59,861,546.16 177,514,555.48 76,820,515.02 77,114,555.02 120,225,866.02 71,807,175.88 119,813,107.80 133,138,764.90 85,120,881.20 51,068,950.00 28,988,765.55 43,000,000.00 60,995,240.44 42,690,082.50 76,715,741.87 37,724,447.09 51,326,520.00 84,053,614.90 26,249,025.00 57,117,692.00 26,610,871.00 75,309,700.00 47,451,311.99 74,034,720.91 TOTAL 1,564,115,107.45 868,457,564.45
  • 38. 38 NOTE 14 DETAILS OF GRANTS AND CONTRIBUTION MADE TO OTHER GOVERNMENT AGENCIES BY THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 12,299,052.64 - - - 3,150,000.00 1,825,000.00 - - - - - - - - - - - 3,412,500.00 - - 2,280,000.00 3,100,000.00 - 3,187,500.00 - - - - - 6,136,000.00 - - TOTAL 17,274,052.64 18,116,000.00
  • 39. 39 NOTE 16 TRANSFER TO OTHER GOVERNMENT AGENCIES IN THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVT. AMOUNT (N) 2017 AMOUNT (N) 2016 1/ EFON 187,500.00 TOTAL 187,500.00
  • 40. 40 NOTE 17A DETAILS OF FINANCIAL COST BY THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - - - - - - - 78,672.22 - - - - - 452,376.40 - - - - - - - - - - - - - 79,197.00 - - - - TOTAL 531,048.62 79,197.00
  • 41. 41 NOTE 17B PROCEEDS FROM SALES OF PPE IN THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - - - - - - - - - - - - - - - - 858,000.00 - - - 6,000,000.00 - - - - - - - - 641,700.00 - - TOTAL - 7,499,700.00
  • 42. 42 NOTE 18 DETAILS OF DEPRECIATION CHARGES IN THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 34,253,359.55 - - - - - - - - - - 2,649,096.00 - - 28,828,438.30 - - - - - - - - - - - - - - - - - TOTAL 65,730,893.85 -
  • 43. 43 NOTE 24 DETAILS OF ACTUAL PURCHASE/CONSTRUCTION OF PROPERTY, PLANT AND EQUIPMENT FOR THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2016 AND 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 73,157,688.84 107,627,161.59 44,488,655.26 117,209,193.79 57,062,533.86 177,180,052.37 124,946,565.12 107,012,324.74 622,214,577.51 67,550,359.85 233,635,526.32 - 32,348,622.73 19,295,116.80 92,544,257.73 38,600,298.75 40,848,176.94 88,244,818.19 25,821,073.34 20,720,205.09 12,170,660.71 32,340,119.90 24,064,781.39 18,493,110.68 - 31,667,327.67 39,229,759.12 23,989,508.00 29,187,963.18 35,681,745.36 29,233,891.94 38,243,143.20 TOTAL 1,914,872,935.26 489,936,284.77
  • 44. 44 NOTE 26 POSITION OF CASH AND ITS EQUIVALENTS FOR THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 4,937,260.63 268,249,608.41 4,060,084.12 28,109,521.31 4,598,617.34 37,336,482.80 38,240,532.84 8,251,805.57 227,229,239.33 (12,901,568.65) 20,853,484.19 35,059,560.80 6,101,159.26 145,200,781.38 29,828,438.30 3,462,676.45 23,578,844.40 185,588,097.87 45,685,573.35 12,238,376.81 8,112,020.66 24,326,553.72 31,601,872.65 19,133,706.06 19,418,634.93 18,119,861.97 17,258,989.61 11,567,786.10 5,944,224.38 25,891,375.39 19,487,170.16 8,729,276.71 TOTAL 848,617,684.08 480,276,859.39
  • 45. 45 NOTE 27 POSITION OF RECEIVABLES FOR THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 444,945,628.65 38,352,251.40 - - - 1,025,901,077.63 - 953,591,242.64 - 353,785.14 - - - - 319,034,579.27 - 383,627,535.80 60,027,525.65 - - 60,000.00 774,790,938.87 - 728,470,983.53 - 353,785.14 - 569,461.00 - - - 951,400.00 TOTAL 2,782,178,564.73 1,948,851,629.99
  • 46. 46 NOTE 28 POSITION OF PREPAYMENTS FOR THE 16 LOCAL GOVERNMENTS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - - - - - 2,083,333.34 - 582,322.00 - - - - - - - 393,528,937.28 - - - - - 2,291,666.67 - - - - - 156,558.00 - - - - TOTAL 396,194,592.62 2,448,224.67
  • 47. 47 NOTE 29 POSITION OF INVENTORIES FOR THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 1,153,180.00 516,100.00 - - 516,100.00 13,015,450.00 - - - - - - - 2,742,150.00 1,693,300.00 796,124.00 513,000.00 - - 251,000.00 13,162,709.00 - 732,484.00 - - - - - - - 2,178,255.00 TOTAL 19,636,280.00 17,633,572.00
  • 48. 48 NOTE 31 POSITION OF INVESTMENT IN THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - 526,209.00 - 880,250.00 - 1,650,000.00 1,000,000.00 40,235,948.00 - 11,381,242.65 15,926,327.00 2,200,400.00 - - - - - 526,209.00 - 880,250.00 - 1,650,000.00 1,000,000.00 40,235,948.00 - 11,381,242.65 15,926,327.00 2,200,400.00 - - - - TOTAL 73,800,376.65 73,800,376.65
  • 49. 49 NOTE 32 POSITION OF PROPERTY, PLANT, AND EQUIPMENT FOR THE SIXTEEN LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 939,367,481.90 845,563,500.00 70,309,728.60 137,929,398.88 1,511,398,500.00 257,066,366.19 485,946,565.12 1,364,787,675.00 622,214,577.51 942,477,052.21 460,853,450.00 6,359,762.00 32,348,627.73 19,295,116.80 476,915,720.00 451,066,450.00 980,242,601.00 930,350,000.00 45,685,573.35 20,720,205.09 12,170,660.77 264,181,921.19 380,000,000.00 1,461,614,802.00 - 985,565,712.70 39,229,759.12 6,359,762.00 29,187,963.18 35,681,745.36 29,233,891.94 450,353,450.00 TOTAL 8,623,899,971.94 5,670,578,047.70
  • 50. 50 NOTE 33 POSITION OF INVESTMENT PROPERTY IN THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - 106,080,000.00 - - - 88,351,250.00 - 26,001,600.00 - - - - - - - - - 102,000,000.00 - - - 98,252,500.00 - 216,680,000.00 - - - - - - - - TOTAL 220,432,850.00 416,932,500.00
  • 51. 51 NOTE 34 POSITION OF INTANGIBLE ASSETS FOR THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - - - - - 90,942,656.81 - - - - - - - - - - - - - - - 112,480,000.00 - - - - - - - - - - TOTAL 90,942,656.81 112,480,000.00
  • 52. 52 NOTE 35 POSITION OF DEPOSIT IN THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - - - - - - - - 88,245.52 - - - - - - - - - - - - - - - - - - - - - - - TOTAL 88,245.52 -
  • 53. 53 NOTE 36 POSITION OF ACCRUED EXPENSES IN THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - 610,739,993.49 - - - - - 546,313,072.64 - - - - - - - - - 974,014,458.67 - - - - - 98,332,347.50 - - - - - - - - TOTAL 1,157,053,066.13 1,072,346,806.17
  • 54. 54 NOTE 37 POSITION OF SHORT TERM LOANS AND DEBT FOR THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - - - - - 4,250,000.00 - - - - - - - - - - - - - - - 3,800,000.00 - - - - - - - - - - TOTAL 4,250,000.00 3,800,000.00
  • 55. 55 NOTE 38 POSITION OF UNREMITTED DEDUCTION FOR THE 16 LOCAL GOVERNMENTS COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 1,500,000.00 6,577,980.00 - 3,885,950.20 1,377,980.00 7,625,834.17 - 21,623,069.23 - 753,619.47 - - - - 35,825,022.79 - - 6,635,286.40 - - - 10,428,049.74 - 21,623,069.23 - 753,619.47 - - - - - - TOTAL 79,169,455.86 39,440,024.84
  • 56. 56 NOTE 39 POSITION OF PAYABLES FOR THE SIXTEEN LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 429,273,323.78 21,213,420.67 - - 22,700,000.00 1,137,333,587.16 - 579,176,633.83 - - - 247,358,249.27 - - 41,468,817.58 404,068.220.28 387,856,380.37 25,238,420.67 - - 7,979,630.67 142,132,369.65 - 725,000,983.53 - - - 230,418,836.00 - - - - TOTAL 2,882,592,252.57 1,518,626,628.89
  • 57. 57 NOTE 41 POSITION OF PUBLIC FUND IN THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - - 4,060,084.12 - - - 38,240,532.84 - - - 20,853,484.19 - 6,101,159.26 145,200,781.38 29,828,438.30 - - - 45,685,573.35 12,238,376.81 - - 31,601,872.65 - - 1,011,326,489.93 17,258,989.61 - 5,944,224.38 25,891,375.39 19,487,170.16 - TOTAL 244,284,480.09 1,173,028,566.86
  • 58. 58 NOTE 43 POSITION OF LONG TERM BORROWING IN THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017. S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - 103,688,363.74 - - - - - - - - - - - - - - 101,385,539.10 - - - - - - - - - - - - - - TOTAL 103,688,363.74 101,385,539.10
  • 59. 59 NOTE 44 DETAILS OF CAPITAL GRANT RECEIVED BY THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE FOR YEAR 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE - - - - - 187,779,637.60 - - - - - - - - - - - - - - - - - - - - - - - - TOTAL 187,779,637.60 -
  • 60. 60 NOTE 44B REPAYMENT OF BORROWINGS S/N LOCAL GOVERNMENT AMT (N) 2017 AMT (N) 2016 1. EFON 5,555,372.01 TOTAL 5,555,372.01
  • 61. 61 NOTE 45 CONSOLIDATED RESERVES FOR THE SIXTEEN LOCAL GOVERNMENTS OF EKITI STATE AS AT 31 DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT 2017 (N) 2016 (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 939,367,481.90 248,800,269.43 70,309,728.60 163,033,219.99 1,487,836,620.00 106,432,901.03 448,706,032.28 1,238,086,011.94 622,126,351.99 910,009,108.38 20,853,484.19 - 32,348,637.73 19,295,116.80 691,570,172.60 442,220,467.00 - - - - - - - - - - - - - - - - TOTAL 7,440,995,603.86 =
  • 62. 62 NOTE 46 POSITION OF ACCUMULATED SURPLUSES/DEFICITS FOR THE16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE AS AT 31ST DECEMBER, 2017 S/N NAME OF LOCAL GOVERNMENT AMOUNT 2017 (N) AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 20,262,745.50 268,249,608.41 - - 4,598,617.34 90,942,657.81 38,240,532.84 8,251,805.57 227,229,239.33 12,547,783.51 455,926,292.81 (203,738,526.40) - - 29,828,438.30 3,462,676.45 TOTAL 955,801,871.46
  • 63. 63 CONSOLIDATED TRIAL BALANCE OF SIXTEEN LOCAL GOVERNMENTS OF EKITI STATE AS AT 31ST DECEMBER, 2017 DETAILS NOTES DR (N) CR (N) Salaries and wages Overheads Cash & Cash Equivalent Social Benefits Receivables Prepayments Inventory Investment (financial) PPE Depreciation charges Investment Property Repayment of Borrowings Intangible Assets Grants & Contributions Financial cost Transfer to other entities Statutory Allocation Independent Revenue (Tax) Independent Revenue (Non Tax) Interest Earned Investment Income Other revenue Accrued Expenses Unremitted deductions Payables Short term Loans Deposit Capital Grant Received 11 13 26 12 27 28 29 31 24 18 33 44b 34 14 17 16 1 3 4 6 5 9 36 38 39 37 35 44a 9,503,742,276.37 1,564,115,107.45 848,617,684.08 76,064,360.76 2,782,178,564.73 396,194,592.62 19,636,280.00 73,800,376.65 1,914,872,940.26 59,690,839.77 220,432,850.00 5,555,372.01 90,942,656.81 17,274,052.64 531,048.62 187,500.00 13,088,849,053.32 27,908,142.15 93,990,416.61 18,405.56 4,681,916.00 47,455,911.61 1,157,053,066.13 79,169,455.86 2,882,592,252.47 4,250,000.00 88,245.52 187,779,637.54 Total 17,573,836,502.77 17,573,836,502.77
  • 64. 64 FISCAL OPERATION REPORTS (FOR) FOR THE 16 LOCAL GOVERNMENT COUNCILS OF EKITI STATE 1. STATUTORY ALLOCATIION: TOTAL REVENUE (i) 13,088,849,053.32 x 100% 13,262,903,845.12 = 99% This indicated that Statutory Allocation takes 99% of a total Revenue of all the 16 Local Government Councils of the State. It, means, Independent Revenue takes 1%. this is not good enough as this indicates that Local Governments rely solely on Statutory Allocation. Effort should be made on how the independent revenue would be improved upon. These can be improved upon by: (a) Exploring all opportunities around the Local Governments (b) Setting target for the Revenue Collectors (c) Effective Supervision of Revenue Collectors by their Supervisors (d) Bye law to be reviewed to meet the text of time (e) Provision of necessary incentives such as logistics, vehicles, security to motivate the Revenue Collectors (f) Revenue generation items taken over by the State should be returned to Local Governments 13,088,849,053.32 ________________x 3600 = 356.40 13,262,903,845.12 (ii) Total Independent Revenue: Total Revenue 174,054,791.80 ______________x 3600 = 3.60 13,262,903,845.12
  • 65. 65 The pie chart is reflected as shown below (a) Revenue Pie Chart Expenditure Pie Chart 3.60 50.40 3.60 3060 356.40 3060 Personnel Salary & Wages Accountant Analysis, 2017 Overhead Statutory Allocation =.356.4o Social benefit Independent Revenue = 3.60 Grants & contribution Financial cost 2i PERSONNEL: Total Recurrent Expenditure = 9,503,742,276.37 ________________x 100% = 85% 11,161,914,345.70 = 9,503,742,276.37 ________________x 3600 = 3060 11,161,914,345.70 Therefore, the salaries and wages takes 85 % out of the recurrent expenditure in the Local Governments, this implies that the Local Governments cannot carry out any constitutional function while the 15% was allocated to other expenditures. ii. Overhead Cost: Total Recurrent Expenditure 1,564,115,107.45 _____________x 100 = 14% x 3600 = 50.40 11,161,914,345.70 1
  • 66. 66 iii Social benefits: Total Recurrent Expenditure = 76,064,360.76 ______________ x 100% = 1% = 3.60 11,161,914,345.70 iv Grants and Contribution: Total Recurrent Expenditure = 17,274,052.64 ______________x 100% = 0.15% = 0.540 11,161,914,345.70 3i Personnel: Total Revenue 9,503,742,276.37 ________________x100% = 71.66% x 3600 =257.980 13,262,903,845.12 This indicates that 71.66% of total revenue went to salaries and wages. This account had low performance at the Local Government level. ii. Total Revenue: Total Recurrent Expenditure 13,262,903,845.12 ________________x 100% = 119% 11,161,914,345.7 Revenue was more than total recurrent expenditure by 0.19%. This implies that the sunk of the revenue went for recurrent expenditure. Total Capital Expenditure: Total revenue. Iii Total Capital Expenditure: Total Revenue 1,914,872,940.26 ______________x 100 13,262,903,845.12 = 15% This indicate that out of the total revenue only 15% went for Capital Expenditure indicates the performance of the Government and spoke on the physical outlook of the Secretariat.
  • 67. 67 iii. Cash: Total Asset 848,617,684.28 _______________x 100 = 6.5% 13,055,702,976.83 This indicates cash at hand was only 6.5% of the total asset. This implies less cash at hand and was good for the system. iv. Total Asset: Total Liability 13,055,702,976.83 ________________ = 3 4,471,125,863.91 Total asset was 3 times higher than total liabilities, this implies that there were enough assets to pay back liabilities, be it as it may; the creditors were secure with sufficient assets.
  • 68. 68 APPENDIX A DATE OF SUBMISSION OF GENERAL PURPOSE FINANCIAL STATEMENTS BY LOCAL GOVERNMENTS TO AUDITOR-GENERAL FOR LOCAL GOVERNMENT. S/N LOCAL GOVERNMENT DATE SUBMITTED REMARKS 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 19/11/18 7/5/18 21/11/18 22/11/18 22/11/18 3/10/18 17/5/18 21/11/18 28/11/18 23/11/18 17/5/18 23/11/18 17/5/18 23/11/18 1/11/18 3/10/18 8 months behind schedule 2 months behind schedule 8 months behind schedule 8 months behind schedule 8 months behind schedule 7 months behind schedule 2 months behind schedule 8 months behind schedule 8 months behind schedule 8 months behind schedule 2 months behind schedule 8 months behind schedule 2 months behind schedule 8 months behind schedule 8 months behind schedule 7 months behind schedule
  • 69. 69 APPENDIX B POSITION OF ACCOUNTS S/N LOCAL GOVERNMENT INSPECTION REPORT ANNUAL FINANCIAL STATEMENT 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017 2017
  • 70. 70 APPENDIX C FINAL BUDGET FOR THE 16 LOCAL GOVERNMENTS OF EKITI STATE FOR THE PERIOD ENDED 31ST DECEMBER, 2016 S/ N LOCAL GOVT. STATUTORY ALLOCATION 1 TAX REVENUE 2 NON TAX REVENUE 3 INVENTMENT INCOME 4 INTEREST EARNED 5 AID & GRANT 6 OTHER REVENUE 7 SALARIES & WAGES 8 SOCIAL BENEFIT 9 OVERHEAD COST 10 GRANT/ CONT. 11 1 ADO 2,500,000.00 20,400,000.00 39,149,500.00 - - - - 943,085,330.00 - 147,150,000.00 - 2. EFON 1,350,000.00 2,750,000.00 21,302,000.00 - 1,202,000.00 5,000.00 - 1,024,215,571.00 - 122,943,500.00 - 3 EMURE 1,080,000,000.00 730,000.00 5,155,000.00 - - - - 992,476,225.21 - 103,757,873.84 - 4. EKITI EAST 1,470,000,000.00 9,000,000.00 20,000,000.00 - - - - 789,782,545.41 - 94,378,400.00 - 5 EKITI S/WEST 1,700,000,000.00 15,860,000.00 16,400,000.00 - - - - 945,178,700.00 - 188,700,000.00 5,200,000.00 6 EKITI WEST 1,564,559,424.40 470,000.00 16,673,816.26 1,533,430.00 - -- - 1,517,877,972.23 27,295,597.57 90,677,122.33 703,486,473.58 7 GBONYIN 1,490,000,000.00 7,929,100.00 12,070,900.00 - - - - 978,034,469.99 - 161,280,000.00 - 8. IDO/OSI 2,365,000,000.00 4,480,000.00 15,410,000.00 7,110,000.00 - - - 1,163,005,536.50 - 100,000,000.00 - 9. IJERO 1,950,000,000.00 10,482,000.00 3,400,000.00 - - - - 748,119,549.47 - 65,500,000.00 - 10 IKERE 950,104,100.00 10,995,800.00 11,700,000.00 250,000.00 - - - 890,375,936.41 - 82,674,963.62 - 11 IKOLE 257,448.308.36 12,864,779.41 17,730,551.59 8,000,000.00 - - - 846,988,281.68 - 78,801,394.56 - 12 ILEJEMEHE 1,705,977,249.00 8,035,000.00 10,120,000.00 - - - - 769,720,269.00 - 132,050,000.00 - 13 IREPODUN/IF ELODUN 1,500,000,000.00 3,700,000.00 13,020,000.00 - - - - 129,479,006.00 - 191,050,000.00 - 14 ISE/ORUN 1,782,262,500.00 21,909,478.00 6,244,800.00 - - - - 816,309,763.10 - 163,322,546.00 - 15 MOBA 1,800,000,000.00 7,500,000.00 7,980,000.00 15,510,000.00 - - - 693,380,000.00 - 506,191,522.07 - 16 OYE 1,362,640,818.63 500,000.00 14,500,000.00 - - - - 1,185,744,765.70 - 101,409,000.00 - TOTAL 24,827,992,400.42 137,606,157.41 230,856,567.85 32,403,430.00 1,202,000.00 5,000.00 - 14,433,773,921.70 27,295,597.57 2,329,886,322.42 708,686,473.58
  • 71. 71 APPENDIX D SUMMARY OF 2016 AUDIT QUERIES ON LOCAL GOVERNMENT BASIS S/N NAME OF LOCAL GOVERNMENT AMOUNT (N) 2016 AMOUNT (N) 2015 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 ADO EFON EMURE EKITI EAST EKITI SOUTH WEST EKITI WEST GBONYIN IDO/OSI IJERO IKERE IKOLE ILEJEMEJE IREPODUN/IFELODUN ISE/ORUN MOBA OYE 37,884,309.78 86,069,710.01 169,723,043.52 110,301,767.64 192,243,972.33 180,709,405.57 54,775,518.36 105,430,699.58 37,046,630.62 116,251,405.18 7,606,000.00 64,784,757.00 100,341,489.93 54,961,407.95 85,608,712.08 84,472,250.00 24,473,047.24 10,242,725.73 24,742,958.17 34,084,714.31 21,878,330.50 10,280,905.40 17,775,559.97 5,870,612.50 51,166,203.54 61,666,185.13 13,235,335.71 6,578,200.00 9,968,609.00 13,995,944.08 9,385,206.99 8,610,312.50 TOTAL 1,488,211,079.55 324,071,851.56
  • 72. 72 APPENDIX DI ADO LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure appears to be contrary to law S/N QUERY NO SUBJECT AMOUNT (N) 1 2 3 4 5 6 7 AQ/ADK/01/017 AQ/ADK/02/017 AQ/ADK/03/017 AQ/ADK/04/017 AQ/ADK/05/017 AQ/ADK/06/017 AQ/ADK/07/017 Expenditure not supported by proper records Expenditure not supported by proper records Items not taken on store ledger charge Doubtful expenditure Nugatory payment Unvouched expenditure Unproduced Payment Vouchers 2,745,000.00 5,645,409.78 80,000.00 4,056,870.00 4,311,000.00 9,228,710.00 11,817,300.00 Total 37,884,309.78
  • 73. 73 APPENDIX DII EFON LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure would appear to be contrary to law. S/N QUERY NO SUBJECT AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 AUD/EFY/AQ/1/17 AUD/EFY/AQ/2/17 AUD/EFY/AQ/3/17 AUD/EFY/AQ/4/17 AUD/EFY/AQ/5/17 AUD/EFY/AQ/6/17 AUD/EFY/AQ/7/17 AUD/EFY/AQ/8/17 AUD/EFY/AQ/9/17 AUD/EFY/AQ/10/17 AUD/EFY/AQ/11/17 AUD/EFY/AQ/12/17 AUD/EFY/AQ/13/17 AUD/EFY/AQ/14/17 AUD/EFY/AQ/15/17 AUD/EFY/AQ/16/17 AUD/EFY/AQ/17/17 AUD/EFY/AQ/18/17 Expenditure not supported with proper records of accounts Expenditure contrary to regulations Expenditure contrary to regulations Items not taken on ledger charge Doubtful expenditure Fictitious receipts Nugatory payment Expenditure contrary to regulations Doubtful expenditure Nugatory payment Doubtful expenditure Doubtful expenditure Inflated project cost Expenditure not supported by proper records Doubtful expenditure Nugatory payment Inflated cost of vehicles Nugatory payments 1,580,000.00 1,335,000.00 938,500.00 1,368,936.81 1,073,000.00 593,500.00 7,770,618.90 5,125,000.00 14,592,000.00 11,270,000.00 600,000.00 3,945,000.00 2,710,000.00 10,000,000.00 14,080,000.00 6,375,000.00 600,000.00 2,113,154.27 TOTAL 86,069,710.01
  • 74. 74 APPENDIX DIII EMURE LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure would appear to be contrary to law. S/N QUERY NO SUBJECT AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 12 EMLG/AQ/01/2017 EMLG/AQ/02/2017 EMLG/AQ/03/2017 EMLG/AQ/04/2017 EMLG/AQ/05/2017 EMLG/AQ/06/2017 EMLG/AQ/07/2017 EMLG/AQ/08/2017 EMLG/AQ/09/2017 EMLG/AQ/10/2017 EMLG/AQ/11/2017 EMLG/AQ/12/2017 Unproduced payment vouchers Expenditure not accounted for Expenditure contrary to regulations Items not taken on ledger charge Doubtful expenditure Expenditure retired with fake receipts Unretired expenditure Expenditure no supported with proper records Unreasonable expenditure Expenditure not supported with proper records Unproduced Revenue Earning Receipts Expenditure not accounted for from Paris Club Refund 5,132,000.00 768,000.00 12,981,609.39 1,938,000.00 1,586,500.00 980,000.00 4,892,000.00 980,000.00 668,057.13 8,750,000.00 Various 131,046,877.00 TOTAL 169,723,043.52
  • 75. 75 APPENDIX DIV EKITI EAST LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure would appear to be contrary to law. S/N QUERY NO SUBJECT AMOUNT (N) 1 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 28 EELG/AQ/01/2017 EELG/AQ/02/2017 EELG/AQ/03/2017 EELG/AQ/04/2017 EELG/AQ/05/2017 EELG/AQ/062017 EELG/AQ/07/2017 EELG/AQ/08/2017 EELG/AQ/09/2017 EELG/AQ/10/2017 EELG/AQ/11/2017 EELG/AQ/12/2017 EELG/AQ/13/2017 EELG/AQ/14/2017 EELG/AQ/15/2017 EELG/AQ/16/2017 EELG/AQ/17/2017 EELG/AQ/18/2017 EELG/AQ/19/2017 EELG/AQ/20/2017 EELG/AQ/21/2017 EELG/AQ/22/2017 EELG/AQ/23/2017 EELG/AQ/24/2017 EELG/AQ/25/2017 EELG/AQ/26/2017 EELG/AQ/27/2017 EELG/AQ/28/2017 Unretired imprest Unreceipted payments I Unreceipted payments II Unreceipted payments III Unaudited payment vouchers Unaudited payment vouchers Doubtful expenditure Article not taken on ledger charge Expenditure not supported with proper records I Expenditure not supported with proper records II Expenditure contrary to regulations I Expenditure contrary to regulations II Expenditure not supported with proper records III Nugatory payment I Nugatory payment II Nugatory payment III Expenditure not supported with proper records IV Expenditure not supported with proper records V Nugatory payment IV Nugatory payment V Expenditure contrary to regulations Double payment Inflated purchases Expenditure not supported with proper records VI Nugatory payments Expenditure not supported with proper records VII Expenditure not supported with proper records VIII Cash defalcation/payments not accounted for 1,070,000.00 1,230,000.00 1,060,000.00 1,283,000.00 1,044,000.00 540,000.00 630,000.00 495,000.00 2,630,000.00 3,121,000.00 1,541,000.00 1,200,000.00 10,000,000.00 28,202,412.95 3,129,000.00 6,578,367.95 5,625,000.00 3,445,000.00 3,120,000.00 6,078,474.14 8,125,000.00 300,000.00 300,000.00 2,320,500.00 5,094,012.60 760,000.00 880,000.00 10,500,000.00 TOTAL 110,301,767.64
  • 76. 76 APPENDIX DV EKITI SOUTHWEST LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW: The following expenditure appears to be contrary to Law: S/N QUERY NO SUBJECT AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 ESWLG/AQ/1/17 ESWLG/AQ/2/17 ESWLG/AQ/3/17 ESWLG/AQ/4/17 ESWLG/AQ/5/17 ESWLG/AQ/6/17 ESWLG/AQ/7/17 ESWLG/AQ/8/17 ESWLG/AQ/9/17 ESWLG/AQ/10/17 ESWLG/AQ/11/17 ESWLG/AQ/12/17 ESWLG/AQ/13/17 ESWLG/AQ/13/17 ESWLG/AQ/15/17 ESWLG/AQ/16/17 ESWLG/AQ/17/17 ESWLG/AQ/18/17 ESWLG/AQ/19/17 ESWLG/AQ/20/17 ESWLG/AQ/21/17 ESWLG/AQ/22/17 Unproduced revenue earning receipts Unproduced payment vouchers Expenditure contrary to regulations Unaudited/unreceipted expenditure Expenditure contrary to regulations Expenditure not supported by proper records Items not taken on store ledger charge Unreceipted/audited expenditure Double expenditure Expenditure not supported by proper records Expenditure contrary to regulations Expenditure not supported by proper records Expenditure contrary to regulations/Double payment Spurious expenditure Expenditure contrary to regulations Doubtful payments Doubtful payments Expenditure contrary to regulations Nugatory payments Expendiutre not retired Expenditure contrary to regulations Nugatory payment Assorted 10,796,000.00 3,369,500.00 4,670,000.00 11,728,288.64 342,000.00 832,700.00 1,300,000.00 1,618,000.00 11,125,000.00 2,240,000.00 1,990,000.00 1,170,000.00 4,457,000.00 352,290,850.54 17,052,765.20 20,105,867.95 15,625,000.00 8,125,000.00 6,865,000.00 22,810,000.00 10,831,000.00 TOTAL 192,245,972.33
  • 77. 77 APPENDIX DVI EKITI WEST LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure would appear to be contrary to law. S/N QUERY NO SUBJECT AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 AUD/EWLG/AQ/01/17 AUD/EWLG/AQ/02/17 AUD/EWLG/AQ/03/17 AUD/EWLG/AQ/04/17 AUD/EWLG/AQ/05/17 AUD/EWLG/AQ/06/17 AUD/EWLG/AQ/07/17 AUD/EWLG/AQ/08/17 AUD/EWLG/AQ/09/17 AUD/EWLG/AQ/10/17 AUD/EWLG/AQ/11/17 AUD/EWLG/AQ/12/17 AUD/EWLG/AQ/13/17 AUD/EWLG/AQ/14/17 AUD/EWLG/AQ/15/17 AUD/EWLG/AQ/16/17 Expenditure not supported with proper records Expenditure not supported with proper records Items not taken on ledger charge Expenditure not supported with proper records Expenditure not supported with proper records Unproduced Revenue Earning Receipts Cash not accounted for Expenditure contrary to regulation Nugatory payments Nugatory/Expenditure contrary to Regulations Nugatory/Expenditure contrary to Regulations Nugatory/Expenditure contrary to Regulations Inflated/Doubtful Expenditure Expenditure not supported with proper records Doubtful expenditure Spurious/unapproved expenditure 5,125,000.00 9,798,250.00 3,609,300.00 4,000,000.00 2,593,920.00 Assorted 9,444,050.01 58,256,255.01 15,625,000.00 9,500,000.00 17,717,012.60 8,125,000.00 2,776,367.95 20,000,000.00 8,750,000.00 5,389,250.00 TOTAL 180,709,405.57
  • 78. 78 APPENDIX DVII GBONYIN LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure appears to be contrary to law. S/N QUERY NO SUBJECT AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 AQ/GBLG/01/017 AQ/GBLG/02/017 AQ/GBLG/03/017 AQ/GBLG/04/017 AQ/GBLG/05/017 AQ/GBLG/06/017 AQ/GBLG/07/017 AQ/GBLG/08/017 AQ/GBLG/09/017 AQ/GBLG/10/017 AQ/GBLG/11/017 Doubtful payments Items not taken on store ledger charge I Items not taken on store ledger charge II Unproduced payment vouchers Unproduced Receipt Earning Receipts Unretired security vote Double payment of security vote Double expenditure Nugatory payment Expenditure not supported with proper records Nugatory payment II 150,000.00 162,700.00 1,115,000.00 21,424,268.36 Assorted 9,000,000.00 1,500,000.00 872,000.00 3,125,000.00 10,000,000.00 7,426,550.00 TOTAL 54,775,518.36
  • 79. 79 APPENDIX DVIII IDO/OSI LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure appears to be contrary to law. S/N QUERY NO SUBJECT AMOUNT (N) 1 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 AQ/IDLG/01/2017 AQ/IDLG/02/2017 AQ/IDLG/03/2017 AQ/IDLG/04/2017 AQ/IDLG/05/2017 AQ/IDLG/06/2017 AQ/IDLG/07/2017 AQ/IDLG/08/2017 AQ/IDLG/09/2017 AQ/IDLG/10/2017 AQ/IDLG/11/2017 AQ/IDLG/12/2017 AQ/IDLG/13/2017 AQ/IDLG/14/2017 AQ/IDLG/15/2017 AQ/IDLG/16/2017 AQ/IDLG/17/2017 AQ/IDLG/18/2017 AQ/IDLG/19/2017 AQ/IDLG/20/2017 AQ/IDLG/21/2017 AQ/IDLG/22/2017 AQ/IDLG/23/2017 AQ/IDLG/24/2017 AQ/IDLG/25/2017 AQ/IDLG/26/2017 AQ/IDLG/27/2017 Expenditure not supported by proper records/Accounts Expenditure not supported by proper records/Accounts Expenditure contrary to Regulations Irregular payments Unproduced payment vouchers Unproduced revenue earning receipts Nugatory Payment (i) Nugatory payment (ii) Nugatory Payments (i) (Paris) Unproduced payment Voucher Nugatory Payments (ii) Inflated cost of Project Nugatory payments (iii) Doubtful Payment Inflated price Unproduced payment voucher Inflated price Doubtful Expenditure Expenditure not supported by proper records Nugatory payment (iv) Unproduced payment voucher Doubtful Expenditure Doubtful Expenditure Doubtful Expenditure Unproduced payment Voucher Inflated price Doubtful/un-vouched Expenditure 1,515,000.00 780,000.00 2,619,378.38 160,000.00 5,937,500.00 - 2,366,000.00 4,000,000.00 5,000,000.00 2,000,000.00 16,024,512.00 4,146,867.43 16,123,500.00 1,473,476.00 3,749,857.08 11,883,155.11 1,800,000.00 749,000.00 10,000,000.00 4,124,000.00 2,990,835.00 1,501,000.00 1,944,700.00 1,519,100.00 833,500.00 1,552,000.00 3,191,910.19 TOTAL 105,430,699.58
  • 80. 80 APPENDIX DIX IJERO LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure would appear to be contrary to law. S/N QUERY NO SUBJECT AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 AUD/IJLG/AQ/1/017 AUD/IJLG/AQ/2/017 AUD/IJLG/AQ/3/017 AUD/IJLG/AQ/4/017 AUD/IJLG/AQ/5/017 AUD/IJLG/AQ/6/017 AUD/IJLG/AQ/7/017 AUD/IJLG/AQ/8/017 AUD/IJLG/AQ/9/017 AUD/IJLG/AQ10/017 AUD/IJLG/AQ11/017 AUD/IJLG/AQ/12/017 AUD/IJLG/AQ/13/017 AUD/IJLG/AQ/14/017 AUD/IJLG/AQ/15/017 AUD/IJLG/AQ/16/017 Unproduced Revenue Earning Receipts Expenditure contrary to regulation/unaudited vouchers Items not taken on a store ledger charge/unaudited vouchers Unaudited/unreceipted payments Unretired, uncontrolled and unaudited expenditure Doubtful payments I Doubtful payments II Expenditure not supported with proper records accounts Nugatory payments Nugatory payments I Nugatory payment II Expenditure contrary to financial regulation Doubtful payment/Expenditure not supported with proper records Doubtful payment Items not taken on Store ledger charge Expenditure contrary to regulations Assorted 981,250.00 894,400.00 1,406,877.61 120,000.00 700,000.00 888,000.00 130,000.00 2,576,903.01 3,000,000.00 3,000,000.00 3,765,000.00 4,000,000.00 525,000.00 5,059,200.00 10,000,000.00 TOTAL 37,046,630.62
  • 81. 81 APPENDIX DX IKERE LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure would appear to be contrary to law. S/N QUERY NO SUBJECT AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 AQ/IKLG/01/17 AQ/IKLG/02/17 AQ/IKLG/03/17 AQ/IKLG/04/17 AQ/IKLG/05/17 AQ/IKLG/06/17 AQ/IKLG/07/17 AQ/IKLG/08/17 AQ/IKLG/09/17 AQ/IKLG/10/17 AQ/IKLG/11/17 AQ/IKLG/11/17 AQ/IKLG/11/17 AQ/IKLG/11/17 AQ/IKLG/11/17 AQ/IKLG/11/17 AQ/IKLG/11/17 AQ/IKLG/11/17 AQ/IKLG/11/17 AQ/IKLG/11/17 AQ/IKLG/11/17 Unaudited payment voucher Expenditure contrary to regulation I Expenditure contrary to regulation II Expenditure not supported with proper records Unretired/unaudited expenditure Unreceiipted expenditure Nugatory payment I Items not taken on store ledger charge Double payment Transfer not accounted for Expenditure not supported with proper records of account III Nugatory payment II Nugatory payment III Expenditure contrary to regulation IV Expenditure contrary to regulation V Nugatory payment IV Expenditure contrary to regulation VI Nugatory payment V Nugatory/unverified project I Nugatory/unverified projects II Expenditure not accounted for 755,000.00 1,330,000.00 1,325,000.00 2,607,000.00 1,545,000.00 1,101,500.00 1,234,800.00 345,000.00 255,000.00 9,415,179.58 10,000,000.00 6,125,000.00 12,500,000.00 700,000.00 14,717,294.04 1,500,000.00 7,368,761.34 11,008,761.34 11,390,000.00 7,658,824.58 14,015,545.64 TOTAL 116,251,405.18
  • 82. 82 APPENDIX DXI IKOLE LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure would appear to be contrary to law. S/ N QUERY NO SUBJECT AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 IKLG/AQ/01/2017 IKLG/AQ/02/2017 IKLG/AQ/03/2017 IKLG/AQ/04/2017 IKLG/AQ/05/2017 IKLG/AQ/06/2017 IKLG/AQ/07/2017 IKLG/AQ/08/2017 IKLG/AQ/09/2017 IKLG/AQ/10/2017 IKLG/AQ/11/2017 Unreceipted/Unaudited expenditure Expenditure not supported with proper records/Accounts Unreceipted/unretired payment voucher Nugatory payment Doubtful payment Expenditure not supported with proper records/Accounts/unreceipted payment vouchers Expenditure contrary to regulation, unaudited/uncontrolled payment vouchers Items not taken on Store Ledger Charge Expenditure retired with suspected fake receipts/not taken on store ledger charge Loan from Salary Account Unproduced Revenue Earning Receipts 2,617,000.00 100,000.00 400,000.00 970,000.00 100,000.00 700,000.00 420,000.00 924,000.00 945,000.00 430,000.00 various TOTAL 7,606,000.00
  • 83. 83 APPENDIX DXII ILEJEMEJE LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure would appear to be contrary to law. S/N QUERY NO SUBJECT AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 AQ/ILLG/01/017 AQ/ILLG/02/017 AQ/ILLG/03/017 AQ/ILLG/04/017 AQ/ILLG/05/017 AQ/ILLG/06/017 AQ/ILLG/07/017 AQ/ILLG/08/017 AQ/ILLG/08/017 AQ/ILLG/08/017 & 018 AQ/ILLG/08/017 & 018 AQ/ILLG/08/017 & 018 AQ/ILLG/08/017 & 018 AQ/ILLG/08/017 & 018 AQ/ILLG/08/017 & 018 AQ/ILLG/08/017 & 018 AQ/ILLG/08/017 & 018 AQ/ILLG/08/017 & 018 Unproduced Revenue Earning Receipts Expenditure Contrary to Financial Regulation Expenditure not supported by Proper records/accounts Items not taken on Store Ledger Charge Unreceipted, Unaudited/Unretired Payment Vouchers Nugatory payment Doubtful/unreasonable expenditure Nugatory payment II Unaudited/unretired expenditure Unaudited payment vouchers Expenditure contrary to financial regulations Items not taken on Store Ledger charge Nugatory payment Unaudited payments Expenditure not supported with proper records Doubtful payments/falsification Items not taken on store ledger charge Unreceipted payments Assorted 1,060,000.00 72,600.00 75,000.00 237,000.00 900,000.00 1,545,000.00 1,449,000.00 2,295,000.00 2,227,000.00 4,955,000.00 5,291,150.00 15,754,007.00 10,800,000.00 1,250,000.00 10,162,000.00 5,072,000.00 1,665,000.00 TOTAL 64,784,757.00
  • 84. 84 APPENDIX DXIII IREPODUN/IFELODUN LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure would appear to be contrary to law. S/N QUERY NO SUBJECT AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 12 ILLG/AQ/01/2017 ILLG/AQ/02/2017 ILLG/AQ/03/2017 ILLG/AQ/04/2017 ILLG/AQ/05/2017 ILLG/AQ/06/2017 ILLG/AQ/07/2017 ILLG/AQ/082017 ILLG/AQ/09/2017 ILLG/AQ/10/2017 ILLG/AQ/11/2017 ILLG/AQ/12/2017 Nugatory payment I Items not taken on store ledger charge Unaudited/unreceipted payment vouchers Unaudited payment vouchers Unproduced payment vouchers Expenditure not supported with proper records/account Doubtful Expenditure Unexecuted Capital Projects Nugatory payment II Nugatory payment II Nugatory payment III Nugatory payment IV 1,211,600.00 1,341,000.00 1,757,600.00 975,000.00 1,873,600.00 10,000,000.00 26,890,006.43 20,141,315.55 9,375,000.00 9,151,367.95 8,125,000.00 9,500,000.00 100,341,489.93
  • 85. 85 APPENDIX D XIV ISE/ORUN LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure would appear to be contrary to law. S/N QUERY NO SUBJECT AMOUNT (N) 1 2 3 4 5 6 7 8 9 AQ/IOLG/01/017 AQ/IOLG/02/017 AQ/IOLG/03/017 AQ/IOLG/04/017 AQ/IOLG/05/017 AQ/IOLG/06/017 AQ/IOLG/07/017 AQ/IOLG/08/017 AQ/IOLG/09 /017 Expenditure contrary to regulations Unaudited payment vouchers Nugatory payments I Doubtful expenditures Inflated purchases Un-produced payment vouchers Un-executed Capital Project Nugatory payment 2 Expenditure not supported with proper records 13,949,829.20 1,369,000.00 1,644,000.00 6,070,000.00 486,500.00 5,528,146.15 12,209,420.00 8,217,012.60 5,487,500.00 TOTAL 54,961,407.95
  • 86. 86 APPENDIX DXV MOBA LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure would appear to be contrary to law. S/N QUERY NO SUBEJCT AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 AQ/MBLG/01/2017 AQ/MBLG/02/2017 AQ/MBLG/03/2017 AQ/MBLG/04/2017 AQ/MBLG/05/2017 AQ/MBLG/06/2017 AQ/MBLG/07/2017 AQ/MBLG/08/2017 AQ/MBLG/09/2017 AQ/MBLG/10/2017 AQ/MBLG/11/2017 AQ/MBLG/12/2017 AQ/MBLG/13/2017 AQ/MBLG/14/2017 AQ/MBLG/15/2017 AQ/MBLG/16/2017 AQ/MBLG/17/2017 AQ/MBLG/18/2017 AQ/MBLG/19/17 AQ/MBLG/20/2017 Nugatory payments I Nugatory payments II Nugatory payments III Nugatory payments IV Nugatory payments V Nugatory payments VI Doubtful expenditure I Expenditure not supported with proper record of account I Expenditure not supported with proper record of account II Expenditure contrary to regulation I Expenditure contrary to regulation II Expenditure contrary to regulation III Expenditure contrary to regulation III Expenditure not supported with proper records accounts IV Nugatory payment VII Nugatory payment VIII Doubtful payment II Expenditure not supported by proper records or accounts V Nugatory payment IX Nugatory payment X 7,509,000.00 2,400,000.00 770,000.00 3,170,000.00 1,786,500.00 1,140,000.00 3,500,000.00 400,000.00 945,000.00 750,000.00 1,280,000.00 1,925,000.00 3,125,000.00 10,000,000.00 7,005,075.49 15,625,000.00 6,758,136.00 5,625,000.00 7,500,000.00 2,195,000.00 85,608,712.08
  • 87. 87 APPENDIX DXVI OYE LOCAL GOVERNMENT EXPENDITURE CONTRARY TO LAW The following expenditure would appear to be contrary to law. S/N QUERY NO SUBJECT AMOUNT (N) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 AQ/OYLG/01/17 AQ/OYLG/02/17 AQ/OYLG/03/17 AQ/OYLG/04/17 AQ/OYLG/05/17 AQ/OYLG/06/17 AQ/OYLG/07/17 AQ/OYLG/08/17 AQ/OYLG/09/17 AQ/OYLG/10/17 AQ/OYLG/11/17 AQ/OYLG/12/17 AQ/OYLG/13/17 AQ/OYLG/14/17 Expenditure contrary to regulation Unreasonable expenditure Items not taken on store ledger charge Unaudited expenditure Un receipted expenditure (Unclaimed fund) Expenditure not supported with proper records of accounts Unproduced payment vouchers (purchase of official cars) Inflated contract/overpayment & Nugatory payment Nugatory payment Nugatory payment/unverified projects Items not taken on store ledger charge Spurious expenditure Expenditure not accounted for Unverified project 730,000.00 780,000.00 352,000.00 692,000.00 300,000.00 10,000,000.00 12,000,000.00 21,830,000.00 16,656,000.00 1,680,000.00 380,000.00 5,050,000.00 4,721,000.00 9,301,250.00 84,472,250.00
  • 88. 88 ADO LOCAL GOVERNMENT ADO-EKITI, EKITI STATE, NIGERIA STATEMENT OF FINANCIAL POSITION AS AT 31ST DECEMBER, 2017 Notes 2017 2017 2016 2016 N N N N ASSETS Current Assets Cash and its Equivalents 26 4,937,260.63 23,578,844.40 Receivables 27 444,945,628.65 383,627,535.80 Prepayments 28 - - Inventories 29 1,153,180.00 796,124.00 Total Current Asset 451,036,069.28 408,002,504.20 Non-Current Assets Long Term Loans 30 Investments 31 - Property, Plant & Equipment 32 939,367,481.90 980,242,601.00 Investment Property 33 - Intangible Assets 34 - Total Non-current Assets 939,367,481.90 980,242,601.00 Total Assets 1,390,403,551.18 1,388,24,105.20 LIABILITIES Current liabilities Deposits 35 Accrued Expenses 21 - Unremitted Deductions 37 1,500,000.00 - Payables 38 429,273,323.78 387,856,380.37 Short Term Provisions 39 - Current portion of Borrowings 40 Total Current Liabilities 430,773,323.78 387,856,380.37 Non - Current Liabilities Public Funds 41 - Long Term Provisions 42 - Long Term Borrowings 43 - Total Non- Current Liabilities Total Liabilities (430,773,323.78) 387,856,380.37 NET ASSETS 959,630,227.40 1,000,388,724.83 NET ASSETS/EQUITY NET SURPLUS 44 Reserves 45 939,367,481.90 980,242,600.00 Accumulated Surpluses(Deficits) 34 20,262,745.50 20,146,124.83 Minority Interest 47 Total Net Assets/Equity: 959,630,227.40 1,000,388,724.83
  • 89. 89 ADO LOCAL GOVERNMENT ADO-EKITI, EKITI STATE, NIGERIA STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 31ST DECEMBER, 2017 Actual 2016 Notes Actual 2017 FINAL BUDGET Variance on final Budget N N N REVENUE 731,915,575.59 Government Share of FAAC(Statutory Revenue) 1 775,147,362.55 2,500,000,000.00 (19,522,852,637.45) - Government Share of VAT 2 31,909,997.84 Tax Revenue 3 877,152.90 20,400,000.00 (19,522,847.10) Non- Tax Revenue 4 33,201,851.10 39,149,500.00 (5,947,648.90) Investment Income 5 - - - - Interest Earned 6 - - - - Aid & Grants 7 - - - - Debt Forgiveness 8 - - - - Other Revenues (SALES OF ASSET) 9 - - - - Transfer from other Government Entities 10 - - - 763,825,573.43 Total Revenue 809,226,366.55 2,559,549,500.00 (1,750,323,133.45) EXPENDITURE 621,820,620.39 Salaries & wages 11 640,763,003.67 943,085,330.00 302,322,326.45 - Social Benefits 12 17,256,049.37 - (17,256,049.37) Overhead Cost 13 84,392,155.82 147,150,000.00 62,757,844.18 85,120,881.20 Grants & Contributions 14 12,299,052.64 -- (12,299,052.64) - Bank Charges 15 - - - Depreciation Charges 16 34,253,359.55 - - Impairment Charges 17 - Amortization Charges 18 - Bad Debts Charges 19 -- Public debt charge 20 - Transfer to other Government entities 21 706,941,501.59 Total Expenditure 788,963,621.05 1,090,235,330.00 301,271,708.95 56,884,071.84 Surplus/(deficit) from Operating Activities for the period 20,262,745.50 1,469,314,170.00 1,449,051,424.50 Gain/Loss on Disposal of Asset 22 Gain/Loss on foreign Exchange Transaction 23 Share of surplus(Deficit) in 24
  • 90. 90 Associates & Joint Ventures 56,884,071.84 Total Non- Operating Revenue(Expenses) 20,262,745.50 1,469,314,170.00 1,449,051,424.50 Surplus/(Deficit) from Ordinary Activities Minority Interest Share of surplus/(Deficit) (f) 25 56,884,071.84 Net Surplus/ (Deficit) for the period 20,262,745.50 1,469,314,170.00 1,449,051,424.50
  • 91. 91 ADO LOCAL. GOVERNMENT ADOEKITI, EKITI STATE, NIGERIA STATEMENT CASH FLOW FOR THE YEAR ENDED 31ST DECEMBER, 2017. Description Notes 2017 2016 N N N N CASH FLOW FROM OPERATING ACTIVITIES Inflows Government Share of FAAC(Statutory Revenue) 1 775,147,362.55 731,915,575.59 Government Share of VAT 2 - Tax Revenue 3 877,152.90 31,909,997.84 Non-Tax Revenue 4 33,201,851.10 Investment income 5 Interest earned 6 Aids & Grants 7 Debts forgiveness 8 Other Revenue 9 Transfer from other Governments Entities 10 Total inflow from Operating Activities 1 809,226,366.55 763,825,573.43 Out flows Salary & Wages 11 640,763,003.67 621,820,620.39 Social benefits 12 17,256,049.37 - Overhead cost 13 84,392,155.82 85,120,881.20 Grants & contribution 14 12,299,052.64 Subsides - - Transfer to other Government entities - - Financial cost - - Total outflow from operating activities 754,710,261.50 706,941,501.59 Net cash flow/(Outflow) from Operating Activities 1 54,516,105.05 56,884,071.84 CASH FLOW FROM INVESTING ACTIVITIES Proceeds from sale of PPE 858,000.00 Proceeds from sales of investment property Proceeds from sale of intangible Assets Proceeds from sale of investment Dividends Received 858,000.00 Purchase of PPE 24 73,157,688.84 40,848,176.94 57,742,071.84 Purchase construction of investment Property Purchase of intangible Assets 0.00 Acquisition of investment 73,157,688.84 0.00 40,848,176.94 Cash Flow from investing Activity 16,893,894.90 Net Cash Flow from investing Activities 18,641,583.79 16,893,894.90
  • 92. 92 Description Notes 2017 2016 N N N N CASH FLOW FROM FINANCING ACTIVITIES Capital Grant Received 0.00 0.00 Proceeds from Borrowings 0.00 0.00 Repayments of Borrowings 0.00 0.00 Distribution of surplus/Dividends paid 0.00 0.00 Net Cash flow from financing Activities (18,641,583.19) 16,893,894.90 Net Cash Flow from all activities (18,641,583.19) 16,893,894.90 Cash & its Equivalent as at 1/1/2017 2 23,578,844.42 6,684,949.52 Cash & its Equivalent as at 31/12/2017 4,937,260.63 23,578,844.42
  • 93. 93 ADO LOCAL GOVERNMENT, ADO-EKITI EKITI STATE, NIGERIA POSITION OF REVENUE FOR THE PERIOD ENDED 31ST DECEMBER, 2017 DETAILS NOTE REVENUE JANUARY- DECEMBER 2017 (N) Statutory Allocation Tax Revenue Non – Tax Revenue Investment Income Interest earned 1 2 4 5 6 775,147,362.55 877,152.90 33,201,851.10 Total 809,226,366.55
  • 94. 94 ADO LOCAL GOVERNMENT, ADO EKITI EKITI STATE, NIGERIA POSITION OF EXPENDITURE FOR THE PERIOD ENDED 31ST DECEMBER, 2017 DETAILS NOTE REVENUE JANUARY- DECEMBER 2017 (N) Salary and wages Overhead cost Grants and contribution Bank charges Purchase of PPE Social Benefit 11 13 14 15 25 640,763,003.67 84,392,155.82 12,299,052.64 - 73,157,688.84 17,256,049.37 TOTAL 827,867,950.34
  • 95. 95 EFON LOCAL GOVERNMENT EFON-ALAAYE EKITI, EKITI STATE, NIGERIA STATEMENT OF FINANCIAL POSITION AS AT 31ST DECEMBER,2017 Notes 2017 2017 2016 2016 N N N N ASSETS Current Assets Cash and its Equivalents 26 268,249,608.41 185,588,097.87 Receivables 27 38,352,251.40 60,027,525.65 Prepayments 28 - - Inventories 29 516,100.00 513,000.00 Total Current Asset 307,117,959.81 246,128,623.52 Non-Current Assets Long Term Loans 30 - - Investments 31 526,209.00 526,209.00 Property, Plant & Equipment 32 845,563,500.00 930,350,000.00 Investment Property 33 106,080,000.00 102,000,000.00 Intangible Assets 34 - - Total Non-current Assets 952,169,709.00 1,032,876,209.00 Total Assets 1,259,287,668.81 1,279,004,832.52 LIABILITIES Current liabilities Deposits 35 - - Accrued Expenses 21 610,739,993.49 7,876,229.72 Unremitted Deductions 37 6,577,980.00 6,635,286.40 Payables 38 21,213,420.67 25,238,420.67 966,138,228.95 Current portion of Borrowings 40 Total Current Liabilities 638,531,394.16 1,005,888,165.74 Non - Current Liabilities Public Funds 41 - Long Term Provisions 42 - Long Term Borrowings 43 103,706,396.81 101,385,539.10 Total Non- Current Liabilities - 103,706,396.81 101,385,539.10 Total Liabilities 742,237,790.97 742,237,790.97 1,107,273,704.84 NET ASSETS 517,049,877.84 171,731,127.68 NET ASSETS/EQUITY NET SURPLUS 44 Reserves 45 248,800,269.43 Accumulated Surpluses(Deficits) 34 268,249,608.41 Minority Interest 47 Total Net Assets/Equity: 517,049,877.84 171,731,127.68
  • 96. 96 EFON LOCAL GOVERNMENT EFON-ALAAYE EKITI, EKITI STATE, NIGERIA STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 31ST DECEMBER, 2017 Actual 2016 Notes Actual 2017 FINAL BUDGET Variance on final Budget N N N REVENUE 1,163,759,715.07 Government Share of FAAC(Statutory Revenue) 1 902,920,476.22 1,350,000,000.00 (447,079,523.78) - Government Share of VAT 2 0.00 0.00 0.00 459,776.95 Tax Revenue 3 516,010.42 2,750,000.00 (2,233,989.58) 2,524,650.00 Non- Tax Revenue 4 2,174,200.00 21,302,000.00 19,127,800.00 181,450.00 Investment Income 5 68,990.00 - 308.48 Interest Earned 6 17,838.56 1,202,000.00 (1,133,010.00) 0.00 Aid & Grants 7 0.00 5,000.00 12,838.56 0.00 Debt Forgiveness 8 0.00 - Other Revenues (SALES OF ASSET) 9 0.00 (70,000.00) 0.00 Transfer from other Government Entities 10 0.00 0.00 - 1,166,925,900.50 Total Revenue 905,697,512.20 1,375,259,000.00 (469,561,484.80) EXPENDITURE 826,695,867.16 Salaries & wages 11 572,226,569.26 1,024,215,571.00 451,989,001.74 0.00 Social Benefits 12 31,512,713.82 - (31,512,713.82) 51,068,950.00 Overhead Cost 13 88,787,857.25 122,943,500.00 34,155,642.75 3,412,500.00 Grants & Contributions 14 - - 0.00 Bank Charges 15 0.00 0.00 0.00 0.00 Depreciation Charges 16 0.00 0.00 - 0.00 Impairment Charges 17 0.00 0.00 - 0.00 Amortization Charges 18 0.00 0.00 - 0.00 Bad Debts Charges 19 0.00 0.00 - 0.00 Public debt charge 20 0.00 0.00 Transfer to other Government entities 21 187,500.00 20,000,000.00 19,812,500.00 881,177,317.16 Total Expenditure 692,714,640.33 1,167,159,071.00 464,678,541.93 285,748,583.34 Surplus/(deficit) from Operating Activities for the period 212,982,871.87 208,099,929.00 4,882,942.87 0.00 Gain/Loss on Disposal of Asset 22 0.00 0.00 - 0.00 Gain/Loss on foreign Exchange Transaction 23 0.00 0.00 -
  • 97. 97 0.00 Share of surplus(Deficit) in Associates & Joint Ventures 24 0.00 Total Non- Operating Revenue(Expenses) 285,748,583.34 Surplus/(Deficit) from Ordinary Activities 212,982,871.87 208,099,929.00 4,882,942.87 0.00 Minority Interest Share of surplus/(Deficit) (f) 25 0.00 0.00 285,748,583.34 Net Surplus/ (Deficit) for the period 234,196,295.54 208,099,929.00 4,882,942.87
  • 98. 98 EFON LOCAL. GOVERNMENT EFON-ALAAYE-EKITI, EKITI STATE, NIGERIA STATEMENT CASH FLOW FOR THE YEAR ENDED 31ST DECEMBER, 2017. Description Notes 2017 2016 N N N N CASH FLOW FROM OPERATING ACTIVITIES Inflows Government Share of FAAC(Statutory Revenue) 1 864,568,224.82 1,163,759,715.07 Government Share of VAT 2 - 0.00 Tax Revenue 3 516,010.42 459,726.95 Non-Tax Revenue 4 2,174,200.00 2,524,650.00 Investment income 5 68,990.00 181,450.00 Interest earned 6 17,838.56 308.48 Aids & Grants 7 - Debts forgiveness 8 - Other Revenue 9 - Transfer from other Governments Entities 10 - Total inflow from Operating Activities 1 867,345,263.80 1,166,925,900.50 Out flows Salary & Wages 11 551,013,148.59 826,695,867.16 Social benefits 12 31,512,713.82 0.00 Overhead cost 13 88,787,857.25 51,068,950.00 Grants & contribution 14 - 3,412,500.00 Subsides - 0.00 Transfer to other Government entities 187,500.00 0.00 Financial cost - 0.00 Total outflow from operating activities - 671,501,219.66 881,177,317.16 Net cash flow/(Outflow) from Operating Activities 1 - 195,844,044.14 285,748,583.34 CASH FLOW FROM INVESTING ACTIVITIES - Proceeds from sale of PPE 0.00 0.00 Proceeds from sales of investment property 0.00 0.00 Proceeds from sale of intangible Assets 0.00 0.00 Proceeds from sale of investment 0.00 0.00 Dividends Received 0.00 0.00 Purchase of PPE 24 107,627,161.59 88,244,818.19 Purchase construction of investment Property 0.00 0.00 Purchase of intangible Assets 0.00 0.00 88,244,818.19 Acquisition of investment 0.00 107,627,161.59 0.00 - Net Cash Flow from investing Activities 88,216,882.55 197,503,765.15
  • 99. 99 Description Notes 2017 2016 N N N N CASH FLOW FROM FINANCING ACTIVITIES Capital Grant Received - 0.00 Proceeds from Borrowings 0.00 0.00 Repayments of Borrowings 5,555,372.01 0.00 12,939,737.04 Distribution of surplus/Dividends paid 0.00 5,555,372.01 0.00 12,939,737.04 Net Cash flow from financing Activities 82,661,510.54 - Net Cash Flow from all activities 82,661,510.54 184,564,028.11 Cash & its Equivalent as at 1/1/2017 2 185,588,097.87 1,024,069.76 Cash & its Equivalent as at 31/12/2017 268,249,608.41 185,588,097.87
  • 100. 100 EFON LOCAL GOVERNMENT, EFON-ALAAYE EKITI EKITI STATE, NIGERIA POSITION OF REVENUE FOR THE PERIOD ENDED 31ST DECEMBER, 2017 DETAILS NOTE REVENUE JANUARY-DECEMBER 2016 (N) Statutory Allocation Tax Revenue Non – Tax Revenue Investment Income Interest earned 1 3 4 5 6 864,568,224.82 516,010.42 2,174,200.00 - 17,838.56 Total 1,175,801,688.87
  • 101. 101 EFON LOCAL GOVERNMENT, EFON-ALAAYE EKITI EKITI STATE, NIGERIA POSITION OF EXPENDITURE FOR THE PERIOD ENDED 31ST DECEMBER, 2017 DETAILS NOTE REVENUE JANUARY-DECEMBER 2016 (N) Salary and wages Overhead cost Grants and contribution Purchase of PPE Repayments of Borrowing 11 13 14 835,571,656.03 51,068,950.00 3,412,500.00 88,244,818.19 12,939,737.04 Total 991,237,661.26
  • 102. 102 EMURE LOCAL GOVERNMENT EMURE EKITI, EKITI STATE, NIGERIA STATEMENT OF FINANCIAL POSITION AS AT 31ST DECEMBER, 2017 Notes 2017 2017 2016 2016 N N N N ASSETS Current Assets Cash and its Equivalents 26 4,060,084.12 45,685,573.35 Receivables 27 - - Prepayments 28 - - Inventories 29 - - Total Current Asset 4,060,084.12 45,685,573.35 Non-Current Assets Long Term Loans 30 - Investments 31 - Property, Plant & Equipment 32 70,309,728.60 25,821,073.34 Investment Property 33 - - Intangible Assets 34 - - Total Non-current Assets 70,309,728.60 25,821,073.34 Total Assets 74,369,812.72 71,506,646.9 LIABILITIES Current liabilities Deposits 35 - - Accrued Expenses 21 - - Unremitted Deductions 37 - - Payables 38 - - Accrued expenses 39 - - Current portion of Borrowings 40 - - Total Current Liabilities Non - Current Liabilities Public Funds 41 4,060,084.12 45,685,573.35 Long Term Provisions 42 - - Long Term Borrowings 43 - - Total Non- Current Liabilities 4,060,084.12 45,685,573.35 Total Liabilities 4,060,084.12 45,685,573.35 NET ASSETS 70,309,728.60 25,821,073.35 NET ASSETS/EQUITY NET SURPLUS 44 - Reserves 45 70,309,728.60 Accumulated Surpluses(Deficits) 46 - Minority Interest 47 - Total Net Assets/Equity: 70,309,728.60 25,821,073.35
  • 103. 103 EMURE LOCAL GOVERNMENT EMURE EKITI, EKITI STATE, NIGERIA STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 31ST DECEMBER, 2017 Actual 2016 Notes Actual 2017 FINAL BUDGET Variance on final Budget N N N REVENUE 450,702,840.09 Government Share of FAAC(Statutory Revenue) 1 767,528,729.38 1,080,000,000.00 (312,471,270.62) - Government Share of VAT/Excess Crude 2 94,079,191.38 189,985,074.65 (95,905,883.27) 142,885.26 Tax Revenue 3 283,752.46 730,000.00 (446,247.54) 4,748,660.00 Non- Tax Revenue 4 1,914,530.00 5,155,000.00 (3,240,470.00) 616,100.00 Investment Income 5 - 0.00 Interest Earned 6 - 0.00 Aid & Grants 7 - 0.00 Debt Forgiveness 8 - - Other Revenues (SALES OF ASSET) 9 - Transfer from other Government Entities 10 - 456,210,485.35 Total Revenue 863,806,203.22 1,275,870,074.65 (412,063,871.43) EXPENDITURE 380,102,223.53 Salaries & wages 11 781,495,990.39 992,476,225.21 210,980,234.82 0.00 Social Benefits 12 - - - 28,988,765.55 Overhead Cost 13 79,447,046.80 103,757,873.84 24,310,827.04 0.00 Grants & Contributions 14 - 0.00 Bank Charges 15 - 0.00 Depreciation Charges 16 - 0.00 Impairment Charges 17 - 0.00 Amortization Charges 18 - 0.00 Bad Debts Charges 19 - 0.00 Public debt charge 20 - 0.00 Transfer to other Government entities 21 - 409,090,989.08 Total Expenditure 860,943,037.19 1,096,234,099.05 235,291,061.86 47,119,496.27 Surplus/(deficit) from Operating Activities for the period 2,863,166.03 179,635,975.60 176,772,809.57 Gain/Loss on Disposal of Asset 22 Gain/Loss on foreign Exchange Transaction 23
  • 104. 104 Share of surplus(Deficit) in Associates & Joint Ventures 24 Total Non-Operating Revenue(Expenses) 2,863,166.03 179,635,975.60 176,772,809.57 47,119,496.27 Surplus/(Deficit) from Ordinary Activities Minority Interest Share of surplus/(Deficit) (f) 25 47,119,496.27 Net Surplus/ (Deficit) for the period 2,863,166.03 179,635,975.60 176,772,809.57