CURRICULUM VITAE. Lenard Menya Ong onge (Mr) Attainance of high degree of responsibility Are valued.
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1 CURRICULUM VITAE NAME: ADDRESS: Lenard Menya Ong onge (Mr) P.O.Box 10055, GPO-Nairobi TELEPHONE: and DATE OF BIRTH: 20 th February, 1959 NATIONALITY: STATUS: LANGUAGE: CAREER OBJECTIVE: Kenyan Married English and Kiswahili Employment where Professionalism and Attainance of high degree of responsibility Are valued. EDUCATION: Bachelor of Commerce (Accounting) Second Class Honours University of Nairobi Kenya Advanced Certificate of Education (K.A.C.E) A Level Mathematics, Economics and Geography (three principals and one subsidiary) Kakamega High School Kenya Certificate of Education (K.C.E) Division 1
2 Gendia High School Kenya Certificate of Primary Education (K.P.E) PROFESSIONAL QUALIFICATIONS: Certified Public Accountant CPA (K) Certified Public Secretaries CPS (K) MEMBERSHIP IN PROFESSIONAL ORGANISATIONS: Organisation Class Titles Year of Membership Reg. No. 1. ICPAK Member CPA(K) ICPSK Member CPS(K) 2004 R/CPSB/1658 MANAGEMENT COURSE: Management of Small Scale Business with the aid of Computers (Histadrut Israel) Supervisory Course FKE Strategic Management and Marketing Planning Workshop Time Management Portfolio Management Analysis and Management of Risk Insurance Accounting (Life and General) Corporate governance Audit Quality Control Project Planning and Management DETAILED TASKS ASSIGNED: 1. FINANCIAL AUDIT: a) AUDIT OF SIDA FINANCIAL SUPPORT TO JOMO KENYATTA GROUNDS PROJECT: - This assignment covered three phases: - Phase One: Consultative Process The audit under this process was aimed at ensuring that the coordination of the Project was carried out in line with the Project proposal funded by SIDA in which I carried the following assignments: - Ascertain the governance structure of the Trust Fund - Ascertain the existence of other groups within the structure of the Trust Fund
3 - Review the process involved in selecting the advisory Committee - Review the nature of Consultancy Services offered to the Trust Phase Two: Evaluation of the procedures followed in the selection of the construction firm and the architectural firm in which the following assignments were carried out: - Evaluation of the existence of procurement system in place - Confirmation of the approval of the design by the Members of the Advisory Committee - Review the Project Management and Site Meetings in regard to the Construction Work - Confirmation if payments were made in line with contract agreement. Phase Three: Expression of opinion on the Management of the Trust Fund for Jomo Kenyatta Grounds b) AUDIT OF WORLD BANK FUNDING OF NATIONAL AIDS CONTROL COUNCIL (NACC) TOWARDS HIV/AIDS The Scope of this assignment was to audit the funds of CBOs and NGOs funded by the World Bank to National Aids Control Council in Western Kenya. The audit objective of the assignment included: - That the funds received have been used in accordance with the terms of the grant agreement, with attention to economy and efficiency and only for the purposes for which the funds were provided. - That the goods and services obtained from the parties have been procured in accordance with the relevant procurement procedures. - That all the necessary supporting documents, records and accounts have been kept in respect of all expenditures - That proper records/books of accounts have been consistently prepared in accordance with the accountability guidelines issued by the NACC-FMA - That internal Controls in place were adequate given the nature and size of the implementing agency. c) EUROPEAN UNION FUNDED PROJECTS THROUGH GERMAN FOUNDATION FOR WORLD POPULATION (DSW) KENYA The assignment covered three-year programme supported by the European Union in which nine partners were involved, focusing on the Marginalised in Society, especially Youth and Women and those with limited access to resources for their well being. Five of these projects were in Kenya, two in Tanzania and two in Uganda.
4 The following tasks were carried during the assignment: - Analysis and checking the nature, legality and regularity of expenditure. - Checking the utilization of Advances - Checking of the project s income (including the community advances, interest on advances co-financing and other income generated by the project) - Information on the precise physical location of the original documentary evidence for use in the vent of checks by the Commission and Court of auditors - Physical spot-checks (existence, conformity) of the operation. d) OTHER FINANCIAL AUDIT ENGAGEMENTS Menya has also been involved in Financial Audit of the following major organizations among others: (i) Co-operative Societies - Sauti Sacco Society Ltd. - BAT Sacco Society Ltd. - Maisha Bora Sacco Society Ltd. - Mumias Outgrowers Sacco Provident Fund - Resincot Sacco Society Ltd. - NGP Sacco Society Ltd. - Naaki Sacco Society Ltd. - Mawasiliano Sacco Society Ltd. - Chai Sacco Society - Nassefu Sacco Society - Kericho Tea Growers Sacco (ii) Other Organisations - EPOS International NGO (Germany) - Impact on Health International NGO (Germany) - DSW German Funded - Dero Community Development Organisation - Maj Insurance Brokers - Finchley Insurance Brokers - Outward Bound Trust Ltd. - Triple E Consultants Ltd - Woods Pharmaceuticals E) Currently At Menya and associates, I am currently working on a policy dialogue for group enterprises in the East African community. The first phase is to study the investment environment in the three countries of east Africa to identify policy and legal constraints that impede the free operationalisation of the principle of co-operatives and the partnership with the private sector in value adding activities. In addition the study will examine the success of similar organizations in countries such as Jamaica, Sweden, Belgium and Italy.
5 This is a European sponsored research through Pro-Invest with Kenya Union of Savings and Credit Society as the lead consultant. SCOPE OF AUDIT The assignments carried out during the Financial Audit of the Organisations listed in (d) above include: a. Tests of transactions and existence of ownership and valuation of assets and liabilities. b. Understanding of the accounting and Internal Control systems in order to asses their adequacy as a basis for the preparation of Financial Statements and to establish whether the proper accounting records have been maintained. c. Obtaining all appropriate evidence considered sufficient to enable me draw reasonable conclusions there from. d. Audit Planning with a view to having reasonable expectation of detecting material misstatements in the Financial Statements or accounting records. 2) DEVELOPMENTS AND IMPLEMENTATION OF FINANCIAL ACCOUNTING SYSTEMS AND SPECIAL AUDITS. a. SPECIAL AUDIT OF NATIONAL SOCIAL SECURITY FUND (NSSF) The terms of reference of the engagement which covered nine years was: (i) Reconciliation of tenants accounts for each property per year (ii) Ascertainment of unremitted rent by the Agent to the Landlord for each property per year, disclosing details of tenants involved (iii) Other pertinent reports deemed vital for the information of the Managing Trustee. b. KENYA UNION OF SAVINGS AND CREDIT CO-OPERATIVE UNION (KUSCCO) (i) Funding Proposal This assignment involved the preparation of a Funding Proposal to be used by KUSCCO to negotiate with different Financiers in obtaining a loan to finance the construction of a complex office block at its headquarters in a one-acre plot in upper Hill area. It further involved consultation with other Professionals in the areas of Engineering, Construction, Architects, Quantity Surveyors and Bankers to ensure that reliable estimates were obtained to complete the assignment. (ii) Special Audit The assignment covered seven years with the following term of reference: - Recommendation on the Central Finance Programme Control account
6 - Determination and reconciliation of personal accounts balances and the ledger for the period specified above - Ascertainment of Members Savings and Sacco Special deposits. c. CHAI SACCO SOCIETY LTD The assignment involved a special reconciliation and establishment of the causes, effects in the Chai Medicare accounts Scheme between members deposits and the Control accounts The Scope of the audit covered: (i) Reconciliation of the Chai Medicare account for a period spanning from 1999 to 2003 (ii) Determination of Members balances per year (iii) Ascertainment of Members contributions towards the Scheme and establishment of any unmerited contribution to the Chai Sacco Society Limited. (iv) Production of other pertinent reports, adjustments and recommendations on the relevant accounting systems. EMPLOYMENT RECORD: Currently Jan 2002-March 2006 July 1999 January 2002 March 1998 June 1999 June 1996 February 1998 December 1994 May 1996 Senior Accountant University of Nairobi based at Chiromo Campus as the College Bursar Finance and Management Consultant Menya and Associates Certified Public Accountants. Lecturer in Financial Accounting and Auditing at Tec Institute of Management, College of Insurance and Kenya College of Accountancy. Audit Senior with Mitoko & Company Associates. In charge of Audit and Accounting Consultancy. Internal Auditor Vintage Tours and Travels Ltd. Chief Accountant Kenya National Assurance Co. Ltd. (Under Liquidation). Responsible for Life Division Accounting of the Organisation. Senior Accountant (Manager) with Kenya National Assurance Co. Ltd. Responsible for the Company s Investments and Mortgages and the
7 General Administration of the department. Dec Nov July 1998 Nov 1992 April 1987 June 1988 June 1984 March 1987 HOBBIES: REFEREES: Senior Accountant with Kenya National Assurance Co. Ltd. in charge of General Insurance Of the company. Other duties included preparation Of the final accounts for external audit and the Relevant returns to the Commissioner of Insurance Senior Accountant Kenya National Assurance Co. Ltd handling both Group and Ordinary Life Accounting. This was also a head of department Position in charge of all the accounting functions in The department and the general administrative Functions. Assistant Accountant (Assistant Manager) with Kenya National Assurance Co. Ltd responsible For the following functions: Posting of the general Ledger, payroll accounting, cash office Management, commission settlements, answering Audit queries and Policy Loan Management. Assistant Provincial Auditor (Rift Valley) with the Controller and Auditor General Ministry of Finance, Government of Kenya. Traveling, Driving, Voluntary work and Reading. 1. Nicholas Obuya K Oriko Branch Manager East African Building Society P.O.BOX KISUMU TEL: (035) 40445, CELL: Micah H. Mitoko Managing Partner Mitoko & Co. Certified Accountants (K) P.O.BOX NAIROBI Tel: Patrick Otieno Advocate P.O.BOX NAIROBI Telephone:
8 Cell Phone: Ben Odhiambo Chairman Elimu Sacco Ltd. P.O. BOX NAIROBI Telephone: Cell Phone:
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