DECLARATION

I wish to declare that this is my original work and I have worked upon it entirely to

Ensure that I fully deserve a bachelor degree in Commerce (finance option) from south eastern
kenya university.

SUBMITTED BY: Irene Mutinda

Sign: ………………………………….. Date: ……..……………………….

This report has been approved by the kitui county referral hospital accountant.

INDUSTIRIAL SUPERVISOR: CPA Cephas Kimwele

Sign: …………………………………… Date: …………..…………………..

i|Page
DEDICATION
This report is dedicated to my beloved family, whose unwavering love, support, and
encouragement have been the cornerstone of my achievements.

To my parents, your constant guidance, sacrifices, and belief in my abilities have been the
driving force behind my success. You have nurtured my dreams with patience, dedication, and
wisdom, always encouraging me to strive for excellence. Your hard work and determination
have set the perfect example for me to follow, and for that, I am eternally grateful. You have
provided me with the strength and courage to face challenges, and this achievement is a
reflection of your influence on my life.

To my siblings, your companionship and support have made this journey more enjoyable and
bearable. Through your motivation, words of encouragement, and constant reassurance, you have
helped me overcome moments of doubt. Your laughter and presence have always brightened my
path, and I owe a great deal of my success to the joy and positivity you bring into my life.

This report is not only the culmination of my efforts but also a tribute to the strong bond we
share as a family. It is through your belief in me that I have been able to reach this milestone. I
thank you all from the bottom of my heart for being my rock, my inspiration, and my greatest
source of strength.

ii | P a g e
ACKNOWLEDGEMENT

I would like to express my deepest gratitude to everyone who has supported and guided me
throughout the course of my industrial attachment.

First and foremost, I am profoundly thankful to the Kitui County referral hospital for granting me
the opportunity to undergo my attachment and gain invaluable experience in a professional
environment. The practical knowledge and skills I have acquired during this period will be
instrumental in shaping my career.

I extend my heartfelt thanks to my supervisor, CPA Cephas kimwele, for their continuous
guidance, patience, and insightful feedback throughout my attachment. Their mentorship has
provided me with invaluable learning experiences and professional development.

I am also deeply grateful to the entire staff at accounts department for their warm reception and
willingness to share their knowledge. Your collaboration and support have made this experience
both enjoyable and educational.

Lastly, I would like to acknowledge the unwavering support of my family and friends, who have
encouraged me every step of the way. Their belief in my abilities has been a constant source of
motivation, and I owe much of my success to their love and encouragement.

To all those who have contributed to the success of my attachment, I extend my sincerest thanks
and appreciation.

iii | P a g e
ABSTRACT

This report presents an overview of the industrial attachment undertaken at kitui county referral
hospital, facilitated by the Kitui County Public Service Board. The primary objective of the
attachment was to bridge the gap between theoretical knowledge acquired during my studies in
Finance and practical application in a real-world professional setting.

Throughout the attachment period, I was involved in various tasks such as processing and issuing
of cheques, posting of AIEs in cash book, preparation of payment vouchers, commitment of LPO
and LSO etc. which allowed me to gain hands-on experience in financial management, public
sector finance. These activities helped me enhance my skills in data analysis, communication,
and teamwork, problem-solving while also deepening my understanding of the practical
workings of a professional environment.

The attachment also provided opportunities to interact with professionals in the field, broadening
my perspective on industry practices and the importance of financial operations in public service.
Challenges encountered during the attachment included Operational Difficulties, Technical and
Procedural Issues which were effectively overcome through teamwork and guidance from the
supervisor

Overall, the industrial attachment was a significant learning experience that equipped me with
essential skills and knowledge for my future career in finance. This report details the tasks
performed, the lessons learned, and the skills gained during the attachment.

iv | P a g e
LIST OF ABBREVIATION AND ACRONYMS

LPO Local Purchase Order

LSO Local Service Order

AIEs Authority to incur expenditure

KCRH Kitui county referral hospital

v|Page
TABLE OF CONTENTS

DECLARATION…..…………………………………………………….………………………...i

DEDICATION …..………………………………………………………..………………………ii

ACKNOWLEDGEMENT …..………………………………………….……………………… iii

ABSTRACT …..…………………………………………………..……………………………iv

LIST OF ABBREVIATION AND ACRONYMS …..…………………………………………v

CHAPTER ONE

INTRODUCTION…..……………………………………………………………………………9

1.1 Background of study……….…………………………………………………………………9

1.1.1 Scope of the Attachment Report………….…………………………………………………9

1.1.2 Objectives of the Attachment. ……………………………………………………………10

1.1.3 Benefits of Industrial Attachment…….……………………………………………………11

1.2 Organization History…………………………………………………………………………11

1.2.2 Objective………………………………………………………………...…………………12

1.3. Organization Profile…………………………………………………………………………12

vi | P a g e
1.3.4 STRATEGIC OBJECTIVES ……………………………………………………………13

1.3.5 Our Customers and Stakeholders ……………………………………………………13

1.4 Attached Departments ……………………………………………………………………14

1.5 methodology…………………………………………………………………………………15

1.6 structure of the report……………………………………………………………………...…15

CHAPTER TWO

2.1 Task performed………………………………………………………………………………16

2.1.1 Analysis of duties in detail………………………………………………………………...16

2.1.2 Documents in finance accounts……………………………………………………………18

CHAPTER THREE

3.0 Introduction………………………………………………………………………………….19

3.1 Experience at work station…..………………………………………………………………19

3.2. Achievement of objectives ………………………………..………………………………..19

3.3 Challenges………………….……………….………………………………………………..20

3.4 Recommendations……………………………………………………………………………20

3.5 Conclusions…………………………………………………..………………………………21

REFERENCES…………………………………………………………………………………..22

vii | P a g e