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Examples of Assignments Undertaken by the Firm


Below are some assignments that we have successfully completed that demonstrate our capability in public sector management, audit, financial management support, procurement procedures, training and exposure to Government of Kenya Financial Management Systems

Support for Kenya Wildlife Service

Our Principal, Patrick Kagiri was retained by Kenya Wildlife as Consultant Financial Controller under World Bank Funding between February 1990 and October 1994. During this period, he was responsible for developing financial and procurement systems and procedures for the US$ 150 million Protected Areas and Wildlife Management Project which was funded by a consortium of donors led by the World Bank. He was involved in designing and implementing monitoring systems for movement of funds from the Treasury through the parent ministry (then Ministry of Tourism and Wildlife) through KWS headquarters to the field stations and national parks spread all over the country.

Our other consultants who were involved in the project are C.M. Kamau (Chief Engineer- Roads and Deputy Director, Technical Services; A. G. Mwathi (Chief Accountant) and D.K. Njoroge (Procurement Manager) who is currently working in Sudan .


Mid Term Review of Participatory Irrigation Development Project ( Tanzania )


The Participatory Irrigation Development Programme (PIDP) is an irrigation programme covering six regions in Tanzania and funded by IFAD. We provided financial and economic consultancy services in the mid term review of the project under supervision of the United Nations Office for Project Services (UNOPS). We reviewed and made recommendations on improvement of financial and procurement procedures, resource allocation and also computed the programme's financial rate of return.





Assurance and Value for Money Audit of Projects Funded by National Aids Control Council


We were retained by the National Aids Control Council to audit 25 projects in 2003 and 97 projects (2006/7) funded by World Bank funds through the Council. We completed these audits within a very tight deadline. In this assignment we were required not only to give the standard audit opinion but also to report on:


•  Whether the accounts were prepared accurately.

•  Whether the funds were expended properly in furtherance of project objectives.

•  Whether value for money had been received for all procurement of goods and services.

•  Whether the accounts complied with Generally Accepted Accounting Principles.

•  Whether the accounts complied with the Grant Agreement.

•  Whether in our opinion the accounts could be relied upon by the Controller and Auditor General, National Aids Control Council, the Financial Management Agency of the National Aids Control Council and other stakeholders.


Rules, Regulations, Procedures and Guidelines for Kenya Roads Board



In association with C.M. Kamau & Associates, Consulting Engineers, we developed Rules, Regulations, Procedures and Guidelines on Procurement, Finance and Technical Compliance for roads constructed using Kenya Roads Board funds.


Phase 1 Review of RFSP ( Tanzania )


The Rural Financial Services Programme (RFSP) is a programme aimed at empowering the rural poor in Tanzania by mobilising them to save and develop their own micro-finance institutions. We were the financial and procurement specialists in the team that reviewed the performance of Phase 1 of the programme and made recommendations on the way forward for Phase 2 of the programme.


Procurement Survey for JICA Kenya Office


In association with United Nations Office for Project Services (UNOPS), we reviewed the procurement procedures for the Japan International Cooperation Agency (JICA). We identified weaknesses in the system, recommended improvements and also conducted a one day training workshop for senior JICA office and project staff involved in procurement.

We also developed a data base of reputable suppliers of goods and services for JICA following a detailed and rigorous evaluation process.


Development of Procurement Procedures Manual for KSPS


The assignment involved reviewing of procurement and supplies procedures at Kenya School of Professional Studies, which is one of the leading providers of tertiary education in Kenya . These were compared with the international and local best practice and after considering the school's unique requirements, we developed tailor made procedures that were approved and implemented by the KSPS.


We also identified areas where procurement was not efficient and effective and where value for money was not being received and recommended alternative approaches and suppliers in order to enhance efficiency and effectiveness of the procurement section and ensure value for money was received.

Postal Corporation of Kenya


This is a parastatal providing Postal and financial Services in Kenya . Our Principal was involved in development of strategic plan and Human Resources Systems.

Parliamentary Service Commission of the National Assembly of Kenya


Involved in providing Consultancy Service on Remuneration of Staff, staffing norms and levels for the Parliamentary Service Commission in line with other Government departments/institutions.

Government of Kenya


Designed and developed a “High Flier” scheme for the civil service. The design included methods of performance measurements and various schemes deemed possible to improve productivity in the entire civil service.

Training on Proposal Writing, Budgeting and Project Management.


We conducted a two-week course for senior staff members of the Kigali Health Institute in Rwanda , which covered the following topics:

•  Writing of proposals for donor funding.

•  Preparation of programme budgets and monitoring against actual performance.

•  Monitoring and evaluation of projects.

•  Project Management.


Training of Teachers Service Commission Audit Staff


We conducted training for 43 senior members of the Teachers Service Commission Internal Audit staff led by the Deputy Director in charge of Internal Audit. The training covered the following;


•  Controls in an organization.

•  Audit working papers.

•  International Standards for the Professional Practice of Internal Auditing.


Audit and Reconciliation of IFAD Funded Project Accounts


This project involved review of systems and procedures for accessing funds by implementing agencies under projects financed by International Fund for Agricultural Development and recommending improvements. The consultants also carried out audit and reconciliation of Project Special Accounts maintained by the Paymaster General at Central Bank of Kenya . In addition, the total project expenditures from 1996 to 2000 for five projects covering six implementing ministries were audited to establish their eligibility for funding under the respective projects. The total eligible expenditure was reconciled with amounts already withdrawn and consequently the consultants lodged withdrawal applications for additional amounts reimbursable to the Government of Kenya by IFAD.


Updating of the accounts, review of internal controls, review of budgeting and financial procedures, review of management information systems, preparation of projected cash flows for the next five years and comment on the financial position of Nairobi City Council


The main objective of the assignment was to update the accounts of NCC, which had not been done over the previous four years. At the same time we reviewed the internal control systems, the budgeting and budgetary control systems, the financial procedures and the Management information systems (MIS) and recommended a roadmap to rectify the systems that were found to be wanting. In addition we prepared a five-year cash flow projection and a report on the financial position of the NCC and recommended possible improvements including a roadmap for implementation of the recommendations.

Nairobi City Council - Water Department: Special Audit


This assignment was part of the cross debt settlement system between the Government and the Water and Sewerage Department . The exercise involved detailed accounting systems review for the Water and Sewerage Department of NCC and reconciliation of all Government water accounts and other liability and debtors' accounts so as to agree on the mutual indebtedness between the Central Government and the City Council. The resultant confirmed indebtedness was adopted by the City Council and the Government for debt settlement.


Development of Simplified Accounting Systems for Local Authorities in Kenya


This was an assignment undertaken for the Kenya Local Government Reform Programme (KLGRP) financed by the World Bank. Our firm was involved in the assignment through our Principal who carried out the pilot testing of the new systems in Nyeri Municipal Council.


Settlement of Public Enterprises (PE) Cross-Debt and Other Indebtedness


This assignment was undertaken in association with Dominion Consultants Ltd. The study was a follow-up to a previous study we had done jointly, in which we carried an assessment of the debt between the government and parastatals. Out of the previous

over 50 PEs included in the first study, the 20 most indebted were included for debt settlement. The exercise involved audit and confirmation of the mutual indebtedness; financial review of each of the PEs; and general assessment of the financial and operational restructuring needs to achieve a sound financial footing. We further developed debt settlement procedures and policies, and debt prevention policies. In addition we assisted the government in implementation of the debt settlement procedures and policies for three key parastatals. A number of corporations dealing with micro financing were included in this study - viz Kenya Industrial Estates, Agricultural Finance Corporation and the small scale finance company (part of the then Development Finance Company of Kenya).


Public Enterprises (PE) Cross-Debt and Other Indebtedness Study


As associates of Dominion Consultants Ltd., we carried out a survey of cross debt and other indebtedness between the government and the public enterprises including advising the government on the major causes of the indebtedness. 52 PEs were included in this study including corporations providing micro financing in the country.


Strategic Plan for Longhorn Publishers Ltd.


In association with Strategy Centre Africa, we conducted workshops for senior staff and directors of Longhorn Publishers Ltd. after which we facilitated development of a comprehensive five-year strategic plan for the company. We handled all the financial aspects of the training and developed five year financial projections for the company based on the objectives and specific activities identified during the workshops. Subsequently, we monitored the implementation of the strategic plan to ensure it was being implemented efficiently and effectively in accordance with agreed benchmarks.


Evaluation of Technical Management Firm for a Major Sugar Company


This assignment was for one of the largest sugar companies in Kenya with the largest number of out growers. In this assignment we were invited together with some other nine firms to undertake a technical evaluation of the bidding firms for a technical management contract to run the sugar company for a period of five years. Each firm undertook the evaluation separately and later recommended to the Kenya Sugar Authority the firm to be awarded the contract


Feasibility Study for a Bagging and Warehousing Project

This was a project in which a major Clearing and Forwarding Company wanted to invest in Mombasa . The project involved development of a major warehousing project and bagging plant at the port for handling grain cargo ships. The assignment also included assisting the client in sourcing financing.


Rationalization of stores for the Kenya Ports Authority


The assignment involved undertaking a complete stock take of all the Port's stores including both active and dormant stores, valuation of the inventory which accounted for a very significant figure in the balance sheet and recommending the necessary write-off so as to adjust the stock value to the lower of cost or net realizable value in accordance with the International Accounting Standards. In addition due to the problems experienced by the Authority, contributed by the subsisting inventory system - we had to design an auxiliary system based on Microsoft Access data base as a temporary measure to facilitate correct accounting for inventory before change over to a new system.


Share Valuation and Allotment for Kenya Tea Development Authority Managed Tea Companies


This assignment was part of the implementation of the restructuring proposals we had recommended. The project involved financial analysis and preparation of business plan as the basis for the valuation of the 45 factory companies managed by K.T.D.A. After

the valuation, the project involved us allotting the shares and issuing the share certificates. So far all shares have been allotted and issued to the farmers.



KTDA Factory Directors Workshops


Our Principal was a resource person in workshops held across the country to inform directors of KTDA factory directors of the intended restructuring of the sector with a view to transferring ownership and management of the tea factory companies to the farmers. The basis of share allocation was explained and agreed with the directors and they were generally equipped through the capacity building workshops to explain the process to the farmers who they represented.


Stock Valuation for the Kenya Ports Authority

We were called in to review the KPA stores after the stock level rose to some unreasonable figures. We undertook the stock valuation, reviewed the various large quantities and high valued items to establish the cost reasonableness, and undertook the valuation of the inventory. We finally recommended the various procurement and stock control options. In addition we advised on the necessary stock adjustment.


Our mission is “t o assist our clients identify pragmatic and relevant business solutions and strategies in order to improve productivity and value to the stakeholders”.


Our Vision is “ to be a leading provider of holistic organizational solutions in human resource management, capacity building, strategic and financial management, information technology and restructuring strategies.


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