ASSET AND LIABILITY MANAGEMENT



77001547495540004196715ASSET AND LIABILITY MANAGEMENTREPORTING REGISTERS AND TEMPLATESnATIONAL TREASURY AND PLANNING7900035000ASSET AND LIABILITY MANAGEMENTREPORTING REGISTERS AND TEMPLATESnATIONAL TREASURY AND PLANNINGright23001784352020760098002020Table of Contents TOC \o "1-3" \h \z \u ASSET AND LIABLILITY REGISTERS TEMPLATES PAGEREF _Toc50979598 \h 3Guidance PAGEREF _Toc50979599 \h 31.Standard Asset register PAGEREF _Toc50979600 \h 42.Motor vehicle register PAGEREF _Toc50979601 \h 53.Land Register PAGEREF _Toc50979602 \h 64.Buildings register PAGEREF _Toc50979603 \h 75.Intangible assets register PAGEREF _Toc50979604 \h 86.Stocks/ Consumables Register PAGEREF _Toc50979605 \h 97.Railways Register PAGEREF _Toc50979606 \h 108.Roads Infrastructure Register PAGEREF _Toc50979607 \h 119.Other Infrastructure Register PAGEREF _Toc50979608 \h 1210.Biological Assets Register PAGEREF _Toc50979609 \h 1311.Subsoil Assets Register PAGEREF _Toc50979610 \h 1412.Major Maintenance Register PAGEREF _Toc50979611 \h 1513.Work In Progress Register PAGEREF _Toc50979612 \h 1614.Investments Register (For Investments Other Than Investment Property) PAGEREF _Toc50979613 \h 1715.Cash Register PAGEREF _Toc50979614 \h 1816.Bank Register PAGEREF _Toc50979615 \h 1917.Loans Receivable Register PAGEREF _Toc50979616 \h 2018.Accounts Receivables Register PAGEREF _Toc50979617 \h 2119.Other Receivables Register PAGEREF _Toc50979618 \h 2220.Imprest Register PAGEREF _Toc50979619 \h 2321.Loans payable register PAGEREF _Toc50979620 \h 2422.Contingent Liabilities Register PAGEREF _Toc50979621 \h 2523.Accruals/ Provisions Register PAGEREF _Toc50979622 \h 2624.Accounts Payables Register PAGEREF _Toc50979623 \h 2725.Pensions payable register PAGEREF _Toc50979624 \h 2826.Other Liabilities Register PAGEREF _Toc50979625 \h 2927.Assets movement form PAGEREF _Toc50979626 \h 3028.Revaluation Schedule PAGEREF _Toc50979627 \h 3129.Losses Register PAGEREF _Toc50979628 \h 3230.Guarantees and Indemnities Register PAGEREF _Toc50979629 \h 3331.Lease Register PAGEREF _Toc50979630 \h 3432.Litigation Register PAGEREF _Toc50979631 \h 3533.Equipment Sign Out Register PAGEREF _Toc50979632 \h 3634.Asset Transfer Form PAGEREF _Toc50979633 \h 3735.Asset Handover Form PAGEREF _Toc50979634 \h 3836.Asset Reconciliation Report PAGEREF _Toc50979635 \h 39ASSET AND LIABLILITY REGISTERS TEMPLATES Guidance GeneralMode of acquisition - mode of acquisition may be through purchase, transfer, donation etcStandard registerThe standard asset register can be used for several classes of assets including Office equipment, ICT/Computer equipment, Furniture, fittings & Equipment, plant & Machinery and, portable and attractive items. A separate sheet should be maninatiend for each specific class of assets e.g office equipment)Land registerPolygon under the land register refers to the GPS readings of the four corners of a plot of landEncumbrances under the land register refers to any caveats placed on a plot of landPlanned / unplanned in the land register refers to whether the plot of land is located in an area that has formal plans or otherwiseIntangible assetsIntangible assets - Documents of ownership include copyrights, patents for intellectual property; also special access rights for softwareStandard Asset RegisterFor Office equipment, ICT/Computer equipment, Furniture, fittings & Equipment, plant & Machinery, portable and attractive items - (Open a separate sheet for each category of assets e.g office equipment)?Asset Description Financed by/ source of fundsSerial number Tag numberMake & Model Date of Delivery / installationPV numberOriginal Location Current Location Replacement Date (if applicable) Purchase amount Depreciation rateAnnual depreciationAccumulated depreciationNet Book ValueDate of disposalDisposal valueResponsible officerAsset conditionNotes1????????????????????2????????????????????3????????????????????4????????????????????5????????????????????6????????????????????7????????????????????8????????????????????9????????????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Motor Vehicle Register ?Vehicle Registration No.Financed by/ source of fundsEngine No.Chassis No.Tag number/ Make & Model Year of purchasePV numberOriginal Location Current Location Replacement Date (if applicable) Amount Depreciation rateAnnual depreciationAccumulated depreciationNet Book ValueDate of disposalDisposal valueResponsible officerAsset conditionNotes1?????????????????????2?????????????????????3?????????????????????4?????????????????????5?????????????????????6?????????????????????7?????????????????????8?????????????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Land Register Description of landMode of Acquisition e.g. purchase, transfer, donation etc.Category (Land or investment property)CountyNearest town/ LocationGPSPolygon*L.R /certifcate No. Or other unique identifierDocument of ownership held (Title deed, certificate, allotment letter, etc.)Proprietorship/ ownership details as per document of title Size (ha)Ownership status (Freehold /leasehold)Acquisition dateRegistration dateDisputed/ undisputedEncumberancesPlanned/ UnplannedPurpose/ Use of landSurveyed/ Not surveyedAcquisition AmountFair value/ Ministry of Lands zonal maps or land indexDisposal date/ Change of use dateDisposal valueAnnual rental income (for investment property)Remarks???ABCD?????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Buildings Register?Description/ Name of buildingBuilding ownershipCategory (Building or investment property)Building No.Institution No.Nearest town/ Shopping centreStreetCounty L.R N o. Size of land (ha)Ownership status (Freehold/ leasehold) Source of fundsMode of acquisitionDate of purchase/ Building commisssioning (for constructed buildings)Type of building (Permanent/ temporary)Designated useEstimated useful lifeNo. of floorsPlinth AreaCost of construction/ ValuationAnnual depreciationEstimated useful lifeAccumulated depreciation to dateNet Book valueAnnual rental income (for investment property)Remarks1??????????????????????????2??????????????????????????3??????????????????????????4??????????????????????????5??????????????????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Intangible Assets Register?Asset description/ Nature of assetDocument of ownershipAcquired fromCost/ Fair valueUseful lifeAnnual depreciation/armotisationAccumulated depreciation/armotisationNet Book valueRemarks1?????????2?????????3?????????4?????????5?????????6?????????7?????????8?????????9?????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Stocks/ Consumables Register?Description of inventory itemUnit e.g piece, Kgs, etc. Quantity Unit costTotal CostResponsible officerRemarks1???????2???????3???????4???????5???????6???????7???????8???????9???????10???????11???????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Railways Register ?Railway descriptionRailway IDLength (Kms)Date of commissioningType of railAmenities availableLand registry IDUseful lifeCostAnnual depreciationAccumulated depreciationNet Book valueRemarks1?????????????2?????????????3?????????????4?????????????5?????????????6?????????????7?????????????8?????????????9?????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Roads Infrastructure Register?Road descriptionRoad IDLength (Kms)Date of commissioningType of road e.g. bitumen, earth etc.Class of road e.g. A,B,C,D etc.Mode of funding e.g PPP, GoK, external funding etc.Amenities availableLand registry IDUseful lifeCostAnnual depreciationAccumulated depreciationNet Book valueRemarks1???????????????2???????????????3???????????????4???????????????5???????????????6???????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Other Infrastructure Register?Asset Description Financed by/ source of fundsLength (if applicable)Size (e.g. area, production capacity etc.)Make & Model Date installation/ CommissioningPV numberOriginal Location Current Location Installation amountDepreciation rateAnnual depreciationAccumulated depreciationNet Book ValueDate of disposalDisposal valueResponsible officerAsset conditionNotes1???????????????????2???????????????????3???????????????????4???????????????????5???????????????????6???????????????????7???????????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Biological Assets Register?Asset descriptionCategory of assetUnit of measurement (Pieces, acreage etc)QuantityUnit costTotal CostFair valueUseful life of the assetsAnnual depreciationAccumulated depreciationNet Book valueRemarks1????????????2????????????3????????????4????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Subsoil Assets Register?Asset descriptionMineral type (Diamond, gold, copper etc)Unit of measurement (Pieces, acreage etc)QuantityMonetary valueUseful life of the assetsAnnual depreciationAccumulated depreciationNet Book valueRemarks????Opening quantityAdditionsClosing quantitiesOpening balanceAdditionsClosing balance?????1??????????????2??????????????3??????????????4??????????????5??????????????6??????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Major Maintenance Register?AssetAsset CategoryLocation of assetStart DateExpected date of completionAmount spent to dateDate of transfer to asset categoryAmount transferred to asset categoryAmount expensed1?????????2?????????3?????????4?????????5?????????6?????????7?????????8?????????9?????????10?????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Work In Progress Register?Asset CategoryLocation of assetStart DateExpected date of completionPercentage of completionAmount spent to dateCommitment in next financial yearCommitment beyond next financial yearClass of assets transferred toDate of transferAmount of WIP transferredBalance of WIP1????????????2????????????3????????????4????????????5????????????6????????????7????????????8????????????9????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Investments Register (For Investments Other Than Investment Property)?Nature/ type of investmentsInstitution investment heldDocument of ownershipSource of fundsDate of investmentMaturity dateTerm/ duration of investmentInterest rate applicable to the investmentQuantityUnit CostInitial cost of purchaseExpected interest due on maturityMaturity valueName and signature of the officer or employee placing the investmentRemarks1???????????????2???????????????3???????????????4???????????????5???????????????6???????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Cash Register ?Type of float/ DescriptionCurrencySource of FundsResponsible officerBalance KshsComments1??????2??????3??????4??????5??????6??????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Bank Register ?Account nameAccount NumberCurrencyType of Account e.g. fixed, current, savings etc.Name of BankSource of FundsBank signatoriesBalance KshsNotes1?????????2?????????3?????????4?????????5?????????6?????????7?????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Loans Receivable Register?Entity lentLocation of the loan agreement or other supporting documentation, for example, the fileEffective date of lendingMaturity dateLoan durationPurpose of loanInterest rate (%)Currency of lendingConversion Rate Amount lent in original currency Amount lent in KshsActual amounts disbursed to date KshsInterest receivable KshsOther charges KshsTotal receivable KshsAmount Repaid KshsAmount Outstanding KshsComments1??????????????????2??????????????????3??????????????????4??????????????????5??????????????????6??????????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Accounts Receivables Register?Name of CustomerItems suppliedDepartment suppliedResponsible officerCurrencyAmount receivable KshsDue date of receiptNumber of days outstandingRemarks1?????????2?????????3?????????4?????????5?????????6?????????7?????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Other Receivables Register?Nature of receivableName of CustomerStaff Personal number (where applicable)DepartmentResponsible officerCurrencyAmount receivable KshsDue date of receiptNumber of days outstandingRemarks1??????????2??????????3??????????4??????????5??????????6??????????7??????????8??????????9??????????10??????????11??????????12??????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Imprest Register?Staff nameStaff Personal number DepartmentImprest warrant No.Date of issueExpected date of surrenderActual date of surrenderNumber of days outstandingCurrencyImprest Amount KshsAmount surrendered KshsBalance KshsRemarks1?????????????2?????????????3?????????????4?????????????5?????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Loans Payable Register?Source of debt i.e. country/ InstitutionType of funding i.e. foreign or domestic, if foreign bilateral or multilateralLocation of the loan agreement or other supporting documentation, for example, the fileEffective date of borrowingMaturity dateLoan durationPurpose of loanPerceived benefits of the loanInterest rate (%)Currency of borrowingConversion Rate Amount borrowed in original currency Amount borrowed in KshsAmounts received to date KshsInterest payable KshsOther charges KshsTotal payable KshsAmount Repaid KshsAmount Outstanding KshsRemarks 1????????????????????2????????????????????3????????????????????4????????????????????5????????????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Contingent Liabilities Register?Nature of contingent liabilityPayable toCurrencyEstimated Amount KshsExpected date of paymentRemarks1??????2??????3??????4??????5??????6??????7??????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Accruals/ Provisions Register?Description of accruals or provisionPayable toAmount KshsDue date of paymentNumber of days outstandingRemarks???????1??????2??????3??????4??????5??????6??????7??????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Accounts Payables Register?Name of SupplierItems suppliedDepartmentResponsible officerCurrencySource of fundingAmount payable KshsDue date of paymentNumber of days outstandingRemarks1??????????2??????????3??????????4??????????5??????????6??????????7??????????8??????????9??????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Pensions Payable Register?Personal No.Officer NameDesignation & Job GradeDepartmentDate of birthDate of employmentDate of confirmationEligible for pension (Y/N)Number of complete monthsFactor for pension computationCurrent annual payPension payableEx-gratia paymentsTotal payment dueLumpsum paymentAmount outstandingMonthly pension payable to officerRemarks1??????????????????2??????????????????3??????????????????4??????????????????5??????????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Other Liabilities Register?Nature of liabilityPayable toDepartmentResponsible officerCurrencySource of fundingAmount payable KshsDue date of paymentNumber of days outstandingRemarks1??????????2??????????3??????????4??????????5??????????6??????????7??????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Assets Movement Form?Date of movementAsset descriptionAsset categoryMake/ ModelSerial No.Old locationNew locationConditionMovement approved byRemarks1??????????2??????????3??????????4??????????5??????????6??????????7??????????8??????????9??????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Revaluation ScheduleAsset ClassLast RevaluationNext RevaluationRemarks1Land???2Buildings???3Roads & Bridges???4Other infrastructure???5????6????7????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Losses Register?Details of the item lost or written off, for example, asset code, description, valueStatement as to the circumstances of the loss, for example, dates, personnel involved, how the loss occurred Loss category for example theft, destroyed etc.Corrective action taken;General ledger account and cost centre codes;Preparer’s name and titleName and title of the approval officer (must have a losses delegation)1???????2???????3???????4???????5???????6???????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Guarantees and Indemnities Register?Nature of the document (guarantee or indemnity or both)Initial amount involvedExtent of the guarantee or indemnity, i.e. extent of liability Date of normal expirationDuration of the documentCurrent amount of the guaranteed instrument, including any accrued interest or reductions in principal and/or interest.1??????2??????3??????4??????5??????6??????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Lease Register?Description of the leased assetLease term/ periodRepayment schedule, including the residual value and balloon paymentsPresent value of minimum or total lease paymentsType of lease, (operating or finance lease)Name and address of the lessorName of the officer who approved the lease contractNominal rate of interest applied in the leaseLocation of the lease agreement, for example, file reference and location.Remarks1??????????2??????????3??????????4??????????5??????????6??????????7??????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Litigation Register?File/register numberInsurance reference/claim number (where applicable) Other party’s nameOther party's legal representativeBrief description of the claimDepartmental officers(s)/ agent(s) involved (where applicable)Date that the file was createdCommencement date of the actionDate of the service of writsDepartmental legal representative (panel and non-panel)Action taken to dateTotal estimate of the costs, inclusive of legal and damagesLegal costs (amounts, description and date) incurred to dateAny comments, for example, reference to legal opinions received and other pertinent detailsCurrent status of the claim, for example, claim settled.Remarks1????????????????2????????????????3????????????????4????????????????5????????????????6????????????????7????????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Equipment Sign Out Register?Name of the borrowerContact details of the borrowerDescription of the itemAsset or attractive item tag number (where applicable) or loan equipment identifierDate of loanSignature of the borrowerDate equipment returnedRemarks1????????2????????3????????4????????5????????6????????7????????8????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Asset Transfer FormBetween units/ departments?Office furniture/ EquipmentIT and Computer EquipmentCurrent Location and UnitNew Location and UnitComments/ reason for the transferSignature of transferor (old holder)Signature of transferee (new holder)?Description of assetTag NumberDescription of assetTag NumberUserConditionUserCondition???1???????????2???????????3???????????4???????????5???????????6???????????7???????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Asset Handover FormName of staff: ____________________________________________Designation of staff: _______________________________________Unit/ Department: ____________________________________________________?Asset Description Asset codeSerial NumberLocationComments on the condition of the asset?1??????2??????3??????4??????5??????6??????7??????8??????9??????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________Asset Reconciliation ReportCategory of assetsOpening balances - costOpening balances - Accumulated depreciationAsset additionsAsset disposalsAnnual depreciation chargeImpairmentsRevaluationsNet Book value??Asset registerAccounting recordsDifferenceAsset registerAccounting recordsDifferenceAsset registerAccounting recordsDifferenceAsset registerAccounting recordsDifferenceAsset registerAccounting recordsDifferenceAsset registerAccounting recordsDifferenceAsset registerAccounting recordsDifferenceAsset registerAccounting recordsDifference1????????????????????????2????????????????????????3????????????????????????Prepared by: _____________ Designation: ______________ Date: _______________Checked by: ______________Designation: ______________ Date: _______________Authorized by: _____________ Designation: ______________ Date: _______________ ................
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