INDUSTRIAL ATTACHMENT REPORT

Name: Maureen Sanayian

Adm Number: DBA/077/24

Tutor’s Name: Mr. Joseph Mwaniki

REPORT SUBMITTED TO KIRIRI WOMEN’S UNIVERSITY OF SCIENCE

April 2025
DECLARATION
I, Maureen Sanayian, hereby declare that this report is my own original work and has not been

submitted to any other institution or for any other course. I further declare that all sources used in

preparing this report have been duly acknowledged.

Maureen Sanayian

Signature: ___________________

Date: ___________________

i
DEDICATION
This report is dedicated to my family and friends for their unwavering support, encouragement,

and belief in me throughout my studies. Their love and motivation have been a constant source

of strength.

ii
ACKNOWLEDGEMENT
I want to express my sincere gratitude to the following individuals and institutions who

supported me during my attachment and the preparation of this report:

 The management of Kajiado County Government, for allowing me to undertake my

attachment to their Finance Department.

 My Supervisor at the County Government, [Supervisor's Name], for their guidance

and mentorship throughout the attachment period.

 The Staff of Kiriri Women’s University of Science and Technology, particularly the

lecturers and administrative staff, for their support during my studies.

 My Family and Friends, for their encouragement, prayers, and constant moral support.

I am truly grateful for all the assistance I received.

iii
ABBREVIATIONS
 BRS – Bank Reconciliation Statement

 CEC – County Executive Committee

 FY – Financial Year

 ICT – Information Communication Technology

 PFM – Public Finance Management

iv
EXECUTIVE SUMMARY
This report presents the findings and experiences gained during my attachment at the Kajiado

County Government, specifically in the Finance Department. The attachment provided me with a

firsthand view of how a county government manages public financial resources, and it enabled

me to contribute actively to the preparation of financial documents, reconciliation processes, and

updating of financial records.

During my attachment, I was involved in tasks such as preparing Bank Reconciliation Statements

(BRS), updating the development cashbook, filing financial documents, and preparing financial

statements for the first quarter of the 2024/2025 financial year. My work was essential in

ensuring financial transparency and the accurate management of public funds. This experience

helped me develop practical financial documentation reporting skills and a deeper understanding

of the public sector’s financial regulations.

The report also includes a self-evaluation of my performance during the attachment, lessons

learned, and suggestions for future improvements in the attachment process, particularly

regarding adopting automated financial tools and digitization of filing systems.

v
 TABLE OF CONTENTS
DECLARATION ............................................................................................................................ i
DEDICATION ............................................................................................................................... ii
ACKNOWLEDGEMENT ........................................................................................................... iii
ABBREVIATIONS ...................................................................................................................... iv
EXECUTIVE SUMMARY........................................................................................................... v
CHAPTER ONE: PROFILE OF THE ORGANIZATION ...................................................... 1
1.1 Type of Business or Non-Profit Organization....................................................................... 1
Staffing:................................................................................................................................... 1
Functional Focus of the Host Department: ............................................................................. 1
1.2 Identity and Image of the Organization ................................................................................ 2
1.3 Organogram of the Organization/Department ...................................................................... 3
Executive Structure (Relevant to My Attachment): ................................................................ 3
CHAPTER TWO: DUTY AND RESPONSIBILITIES ............................................................. 5
2.1 Tasks Performed.................................................................................................................... 5
1. Bank Reconciliation Statements (BRS) .............................................................................. 5
2. Collaborative Preparation of Financial Documents for the First Quarter of FY 2024/2025
................................................................................................................................................. 6
3. Cashbook Updates .............................................................................................................. 7
4. Filing and Retrieval of Financial Records .......................................................................... 8
2.2 Relevance of the Work to the Organization .......................................................................... 9
CHAPTER THREE: SELF-EVALUATION ............................................................................ 10
3.1 Experiences at the Attachment Workstation ....................................................................... 10
3.2 Meeting Set Objectives ........................................................................................................11
3.3 Lessons Learned...................................................................................................................11
1. Importance of Accuracy in Financial Records .................................................................. 12
2. Systematic Filing Is Crucial .............................................................................................. 12
3. Financial Transparency Builds Institutional Trust ............................................................ 12
4. Real-World Work Requires Team Collaboration .............................................................. 12
5. Adaptability and Initiative................................................................................................. 12
3.4 Recommendations and Suggestions .................................................................................... 13

vi
For the County Government of Kajiado: .............................................................................. 13
For Future Students: .............................................................................................................. 13

vii
 CHAPTER ONE: PROFILE OF THE ORGANIZATION

1.1 Type of Business or Non-Profit Organization

The Kajiado County Government is a devolved public sector institution established under

Kenya's 2010 Constitution, which introduced devolved governance to promote service delivery

at the grassroots level. Kajiado County is in southern Kenya, bordering Tanzania to the south and

Nairobi County to the north. The county covers a vast geographical area with an urban and

pastoralist population, creating diverse developmental needs.

The County Government operates as a non-profit, service-oriented organization mandated to

implement county legislation, manage public service delivery, develop infrastructure, and

promote socio-economic development within the region. It is also the primary resource

mobilization, budgeting, and expenditure organ for local development initiatives.

During my attachment, I was stationed at the County Headquarters in Kajiado Town, the

administrative center of county operations. The Finance Department, where I was placed, is one

of the most critical departments in ensuring that public resources are collected, allocated, and

spent in line with budgetary guidelines, financial regulations, and county priorities.

Staffing:
The County employs an estimated 4,000 personnel across various departments, including

Finance and Economic Planning, Health Services, Education, Infrastructure, Trade, Agriculture,

and Public Service. This workforce supports the technical and administrative functions needed to

run county operations efficiently.

Functional Focus of the Host Department:

The department I was placed in is primarily involved in:

 Revenue collection and resource mobilization

 Bank and cash reconciliations

 Development planning and budgeting

 Service delivery financial tracking

 Preparation of statutory financial reports

This department directly influences how public funds are managed and is pivotal in aligning

financial decisions with county development goals.

1.2 Identity and Image of the Organization

The Kajiado County Government positions itself as a citizen-focused, development-driven

institution. Its strategic identity is built on its vision, mission, and core values, which were

introduced to me during the induction phase of my attachment.

 Vision: “A secure, prosperous, and Nationally competitive county with a high quality of

life for its residents.”

 Mission: ―To facilitate equitable and sustainable development through effective and

efficient service delivery and citizen participation.”

These guiding principles reflect the County’s commitment to transparency, equity, participatory

governance, and inclusivity in service delivery.

Kajiado County’s public image centers on accountability in managing public resources,

innovative service delivery, and infrastructural transformation. In recent years, the County has

made notable investments in road construction, health facilities, ICT development, and

education, requiring well-managed financial systems.

As a trainee in the finance department, I saw firsthand how the image of the County is influenced

not just by public-facing projects but by the internal efficiency of departments—particularly in

2
areas such as reconciliation, financial documentation, and reporting. The County Government

strives to maintain a reputation of financial integrity and development focus, which is reflected

in its administrative procedures.

1.3 Organogram of the Organization/Department

The County Government is structured according to Kenya’s devolved governance model, which

separates Executive, Legislative, and Administrative functions.

Executive Structure (Relevant to My Attachment):

1. Governor – County's Chief executive, responsible for overall governance and resource

allocation.

2. County Executive Committee (CEC) Members – Heads of key ministries (Finance,

Health, Education)

3. Chief Officers – Senior technocrats managing daily departmental functions.

4. Directors & Accountants – Middle management overseeing specific technical roles.

5. Accountants, Clerks, and Interns – Operational staff handling documentation, record-

keeping, and execution of finance functions.

Within the Finance Department, the hierarchy flowed as follows:

 County Executive Committee Member (Finance)

↳ Chief Officer – Finance and Economic Planning

↳ Director of Accounting Services

↳ Senior Accountants / Accountants

↳ Finance Clerks

↳ Attachment Students / Interns (like myself)

3
This organizational structure allowed for the division of responsibilities, ensuring that internal

controls, budgeting, and reporting functions were handled efficiently and by the Public Finance

Management (PFM) Act.

4
 CHAPTER TWO: DUTY AND RESPONSIBILITIES

2.1 Tasks Performed

During my attachment to the Kajiado County Government, I was actively involved in several

critical financial management tasks essential for the effective operation and transparency of the

County’s financial processes. These tasks ranged from preparing and reconciling bank statements

to managing payment vouchers. Below, I outline the specific tasks I carried out, the

methodologies I employed, and the ripple effects of my work on the overall financial

management of the County.

1. Bank Reconciliation Statements (BRS)

What I Did: I was introduced to preparing Bank Reconciliation Statements (BRS), a

fundamental activity in financial accounting. A BRS ensures that the bank’s records (bank

statements) align with the company’s internal financial records (cashbook). I collaborated closely

with my supervisor and the finance team to carry out this task. I reviewed the bank statements for

each account, comparing them against the records in the County’s cashbook. My role involved

identifying discrepancies, such as outstanding payments, unprocessed checks, or bank charges

that had not yet been recorded in the County's financial system.

How I Did It: The first step was gathering all necessary documents, including the latest bank

statements and the corresponding cashbook records. I then systematically matched the

transactions listed in the cashbook with those recorded in the bank statements. Discrepancies

were flagged for further investigation, where I would trace the source of the difference, whether

due to delayed bank transactions, errors in recording, or omitted entries. Once all differences

were identified and adjusted, I ensured the final reconciliation was accurate, with a balanced

cashbook and bank statement.

5
Why I Did It: The purpose of the Bank Reconciliation was twofold: ensuring accuracy in the

financial records and maintaining transparency in public funds. The County Government relies

heavily on accurate economic data to make informed resource allocation and expenditure

decisions. By reconciling the bank statements with the cashbook, I helped eliminate

discrepancies, which could otherwise lead to errors in budgeting financial reporting and possibly

to audits or fraud.

Ripple Effect of This Effort: The successful reconciliation of the bank statements contributed to

the financial health of the County Government by ensuring that all financial transactions were

properly accounted for. This directly impacted the accuracy of financial reporting and budget

planning. Furthermore, it reduced the risk of economic mismanagement and improved the overall

credibility of the County Government's financial processes, strengthening trust between the

public and the government.

2. Collaborative Preparation of Financial Documents for the First Quarter of

FY 2024/2025

What I Did: I collaborated with the finance team in preparing financial documents for the first

quarter of the 2024/2025 financial year. The documents included budget reports, income and

expenditure statements, and cash flow projections. My role involved gathering and consolidating

data from various departments, inputting figures into the appropriate financial formats, and

ensuring that all transactions were correctly recorded. I also ensured that any adjustments made

during the reconciliation process were reflected in the quarterly documents.

How I Did It: These documents were prepared through close teamwork, where we first reviewed

the budget allocations for the quarter. I helped consolidate data by cross-referencing transactions

and ensuring that all income and expenditures were accurately captured. We worked with

6
financial software to streamline the process, inputting the data into Excel templates and making

necessary adjustments for discrepancies identified during the reconciliation process. After

compiling the data, I worked with my colleagues to verify the information, ensuring consistency

across all reports.

Why I Did It: Preparing these financial reports was crucial for the County Government's ability

to track its performance during the fiscal year. Accurate financial documentation enables the

County to make informed decisions about budget adjustments, the allocation of resources, and

the identification of potential savings. These reports also form the basis for future financial

planning and are vital for audits and accountability.

Ripple Effect of This Effort: Completing the first-quarter financial documents ensured that the

County’s finances were on track at the start of the fiscal year. By preparing these reports on time,

we maintained transparency and accountability, enabling internal and external stakeholders to

assess the County’s financial performance. The accuracy of the reports also helped inform

strategic decisions about ongoing and upcoming projects, ensuring that funds were being used

efficiently.

3. Cashbook Updates

What I Did: I was responsible for updating the development cashbook at the end of each week.

This cashbook records all incoming and outgoing funds, tracking the County Government's

financial activity. My duties involved posting financial transactions into the cashbook and

ensuring that every receipt, payment, and transfer was accurately documented.

How I Did It: Each week, I would gather financial transaction records from various departments

and match them with the corresponding entries in the cashbook. I would then input the data into

the cashbook, verifying that all transactions were recorded correctly. I would ensure that the

7
amount, date, and description were accurately reflected for every transaction. At the end of the

week, I would double-check all entries and ensure the cashbook balance matched the

corresponding bank records.

Why I Did It: Updating the cashbook was essential for maintaining an accurate, real-time record

of the County's financial position. The cashbook provides a snapshot of the County's cash flow

and is critical for budget management and economic forecasting. The timely and accurate

updating of the cashbook ensured that the financial team had up-to-date information to make

expenditure and revenue collection decisions.

Ripple Effect of This Effort: My work updating the cashbook helped maintain the integrity of

the County’s financial records. With an up-to-date cashbook, the finance team managed the

County’s resources more effectively, ensuring funds were available for key development

projects. This directly impacted the delivery of services to citizens, as well as the County’s

ability to meet its financial obligations on time.

4. Filing and Retrieval of Financial Records

What I Did: I assisted in the organization and management of financial records by retrieving

files from the registry. These records included invoices, receipts, payment vouchers, and bank

statements, which are crucial for maintaining a transparent and accessible financial system.

How I Did It: I followed a structured filing system to ensure financial records were categorized

correctly and stored. I retrieved documents as needed for various tasks, such as reconciling bank

statements or preparing quarterly financial reports. Additionally, I ensured that all records were

securely stored to protect sensitive financial information.

Why I Did It: Proper financial record filing is crucial for accountability and transparency. These

records are frequently needed for audits, financial reviews, and legal purposes. By ensuring that

8
files were well-organized and easily retrievable, I helped streamline the financial operations of

the County Government, ensuring compliance with regulations and facilitating efficient

workflow.

Ripple Effect of This Effort: The efficient management and retrieval of financial records

contributed to the overall efficiency of the financial department. It ensured that the County’s

financial documents were readily accessible for audits, reviews, and reporting. This also reduced

delays in processing transactions, improving the responsiveness of the County Government to

the public’s needs.

2.2 Relevance of the Work to the Organization

The tasks I undertook were directly relevant to the overall objectives of the Kajiado County

Government. Preparing accurate financial statements, reconciling bank accounts, and updating

the cashbook helped ensure the County's financial records were precise, up-to-date, and

transparent. This was vital for the smooth management of public funds to fund development

projects and deliver essential services to citizens.

9
 CHAPTER THREE: SELF-EVALUATION

3.1 Experiences at the Attachment Workstation

My experience at the Kajiado County Government was an eye-opening and transformative one.

As a student transitioning from theoretical learning to a practical environment, I was exposed to

the dynamic operations of a public institution tasked with delivering services and development to

its citizens. Being attached to the finance department offered a hands-on opportunity to interact

with real-world financial systems and government protocols, deepening my appreciation for

public finance management.

From the first week, I was welcomed as part of the team and oriented into the County

Government’s operations. I was introduced to the organization’s mission, vision, and core values,

emphasizing transparency, accountability, service delivery, and citizen empowerment. These

principles became evident in the daily work culture and guided my duties.

The atmosphere in the finance department was professional yet collaborative. I was allowed to

ask questions, observe, and gradually take on responsibilities. The daily routine taught me the

importance of time management, attention to detail, and precision—especially in financial

documentation. I also gained confidence in handling sensitive information, working under

supervision, and taking ownership of specific responsibilities like updating cashbooks, posting

payment vouchers, and conducting reconciliation checks.

One of the highlights of my attachment was participating in collaborative tasks with the finance

team, particularly while preparing the quarterly financial reports. I learned how financial teams

must synchronize efforts to meet strict reporting deadlines and maintain consistency across

financial records despite managing large volumes of transactions.

10
3.2 Meeting Set Objectives

At the beginning of my attachment, I outlined specific objectives that I aimed to achieve:

 Objective 1: To gain practical skills in financial documentation and reporting

 Objective 2: To understand public sector accounting processes and financial regulations

 Objective 3: To contribute meaningfully to a functioning public office

 Objective 4: To develop soft skills such as teamwork, professionalism, and problem-

solving

I am proud to report that I met—and in some instances exceeded—these objectives.

 In terms of practical skills, I became proficient in updating and maintaining the

cashbook, retrieving and filing vouchers, and supporting reconciliation processes.

 In understanding public finance, I learned how compliance with Public Finance

Management (PFM) regulations guides every transaction and how reconciliation is

critical for audit readiness.

 My contribution to the department was tangible—I helped streamline the voucher

filing system and assisted with the preparation of important quarterly financial

documents.

 On a personal development level, I improved my communication skills, learned to work

collaboratively in teams, and grew more confident in a formal organizational setting.

3.3 Lessons Learned

The attachment provided me with diverse professional and personal lessons I will carry into my

career and academic life. These include:

11
1. Importance of Accuracy in Financial Records

I learned that even a tiny error in financial documentation can lead to significant problems during

audits or budget planning. Accuracy is not just a best practice but a requirement for compliance

and public trust in government systems.

2. Systematic Filing Is Crucial

Handling payment vouchers and files taught me the importance of having a systematic and

retrievable documentation system. Organized records reduce delays and protect the institution

during internal and external audits.

3. Financial Transparency Builds Institutional Trust

The emphasis on bank reconciliation, timely reporting, and compliance underscored the County

Government’s commitment to transparency. This was a real-life demonstration of how

institutions build public trust through consistent financial practices.

4. Real-World Work Requires Team Collaboration

Most of the financial reporting tasks were carried out in teams. Collaboration, shared

responsibility, and mutual respect are essential for achieving departmental goals, especially

under pressure.

5. Adaptability and Initiative

Government offices operate under structured but often dynamic environments. I had to adapt

quickly to different tasks, respond to instructions promptly, and take the initiative to seek clarity

when needed.

12
3.4 Recommendations and Suggestions

Based on my experience during the attachment, I propose the following recommendations to

enhance the attachment process and improve operations within the organization:

For the County Government of Kajiado:

Adoption of Automated Financial Tools

Manual data entry into Excel is time-consuming and prone to human error. Implementing more

advanced accounting software could streamline reconciliation, cashbook updates, and report

generation, increasing efficiency.

Formal Training for Attachment Students

Organizing a structured induction and training program for interns and attachment students

would enhance their integration and productivity. A brief orientation on key tools, systems, and

expectations would prepare them better.

Digitization of Filing Systems

The physical filing system, though effective, could benefit from digitization to ensure faster

retrieval of files and more secure record keeping, especially for payment vouchers and historical

financial data.

For Future Students:

Come Prepared with Basic Accounting Skills

A foundational understanding of public financial management, accounting principles, and Excel

is essential for making meaningful contributions during attachment.

Maintain a Learning Attitude

Flexibility, humility, and a willingness to learn are crucial. Not every task will be glamorous, but

every task is an opportunity to grow and understand how institutions function.

13
Document Daily Activities

Keeping a personal log of daily tasks and reflections will help write the attachment report and

deepen learning and self-awareness.

14