Question 1 Report
a. Omuga District Council made the following payments for 2020.
| Heads | Particulars | Amount (D) |
| 20011 | Construction of market stalls | 100,000 |
| 20021 | Maintenance of roads | 30,000 |
| 20031 | Construction of health centre | 120,000 |
| 20041 | Repair of vehicle | 10,000 |
| 20051 | Sinking of borehole | 80,000 |
| 20061 | Lubricants | 20,000 |
| 20071 | Purchase of ambulance | 60,000 |
| 20081 | Electricity bills | 15,000 |
| 20091 | Office equipment and machines | 20,000 |
| 20101 | Yellow fever vaccine | 12,000 |
| 20111 | Construction of laboratory | 130,000 |
| 20121 | Servicing of generator | 5,000 |
| 20141 | Traveling expenses | 10,000 |
| 20161 | Stationery | 5,000 |
| 20131 | Purchase of hospital equipment | 90,000 |
| 20151 | Purchase of generator | 40,000 |
| 20171 | Purchase of water treatment plant | 110,000 |
| 20181 | Drugs for health centre | 30,000 |
| 20191 | Purchase of office furniture | 80,000 |
| 20201 | Environmental sanitation | 40,000 |
| 20221 | Staff benefit | 20,000 |
| 20211 | Construction of day care centre | 110,000 |
| 20231 | Construction of toilets | 60,000 |
| 20241 | Telephone expenses | 12,000 |
| 20251 | Provision of street lights | 90,000 |
| 20261 | Refuse disposal | 30,000 |
| 20281 | Salaries | 100,000 |
| 20301 | Hospitality expenses | 30,000 |
You are required to prepare for the year ended 31st December 2020:
Statement of Capital Expenditure
b. Omuga District Council made the following payments for 2020.
| Heads | Particulars | Amount (D) |
| 20011 | Construction of market stalls | 100,000 |
| 20021 | Maintenance of roads | 30,000 |
| 20031 | Construction of health centre | 120,000 |
| 20041 | Repair of vehicle | 10,000 |
| 20051 | Sinking of borehole | 80,000 |
| 20061 | Lubricants | 20,000 |
| 20071 | Purchase of ambulance | 60,000 |
| 20081 | Electricity bills | 15,000 |
| 20091 | Office equipment and machines | 20,000 |
| 20101 | Yellow fever vaccine | 12,000 |
| 20111 | Construction of laboratory | 130,000 |
| 20121 | Servicing of generator | 5,000 |
| 20141 | Traveling expenses | 10,000 |
| 20161 | Stationery | 5,000 |
| 20131 | Purchase of hospital equipment | 90,000 |
| 20151 | Purchase of generator | 40,000 |
| 20171 | Purchase of water treatment plant | 110,000 |
| 20181 | Drugs for health centre | 30,000 |
| 20191 | Purchase of office furniture | 80,000 |
| 20201 | Environmental sanitation | 40,000 |
| 20221 | Staff benefit | 20,000 |
| 20211 | Construction of day care centre | 110,000 |
| 20231 | Construction of toilets | 60,000 |
| 20241 | Telephone expenses | 12,000 |
| 20251 | Provision of street lights | 90,000 |
| 20261 | Refuse disposal | 30,000 |
| 20281 | Salaries | 100,000 |
| 20301 | Hospitality expenses | 30,000 |
You are required to prepare for the year ended 31st December 2020:
Statement of Revenue Expenditure