INDUSTRIAL ATTACHMENT REPORT

MOI UNIVERSITY SCHOOL OF BIOLOGICAL AND PHYSICAL

SCIENCES
DEPARTMENT OF STATISTICS AND COMPUTER SCIENCE.

KENYA REVENUE AUTHORITY (KRA)

TIMES TOWERS -HUMAN RESOURCE(HR)
SUPERVISED BY: MR . NELSON KEMBOI
SUBMITTED BY: KIMITEI VIOLA JEMUTAI
REG NO: AST/15/17
SUBMITTED TO: MR . NELSON KEMBOI
ATTACHMENT ACTIVITIES REPORT SUBMITTED TO THE SCHOOL
OF BIOLOGICAL AND PHYSICAL SCIENCES IN PARTIAL
FULFILLMENT OF THE REQUIREMENTS FOR THE AWARD OF
DEGREE IN BACHELOR OF SCIENCE IN APPLIED STATISTICS WITH
COMPUTING
 TABLES OF CONTENT
CHAPTER 1
1.1 Declaration………………………………………………………. 3
1.2 Dedication……………………………………………………….. 4
1.3 Acknowledgement………………………………………………. 5
1.4 Background……………………………………………………… 5-7
1.5 Abstract………………………………………………………….. 7

CHAPTER 2 COOPERATIVE SUPPORT SERVICE DEPARTMENT

2.1 HUMAN RESOURCE
2.1.1 HR Pension……………………………………….. 8-10
2.1.3 HR Medical……………………………………… 13
2.1.2 HR Resourcing…………………………………… 11-12
2.1.5 HR Records……………………………………... 15
2.1.4 HR Welfare……………………………………… 14

CHAPTER 3 ORGANIZATION STRENGTHS

3.1 ACHIEVEMENTS……………………………………… 16-19
3.2 CHALLENGES…………………………………………. 19-20

RECOMMENDATION…………………………………………………... 21
CONCLUSION…………………………………………………………… 22-23
REFERENCE……………………………………………………………... 23

CHAPTER ONE

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1.1 DECLARATION
Declaration by the student
This attachment report is my original work and has not been presented to any other
examination body.
Name……………………………………………………………………….
sign………………………Date……………………………

Declaration by the Industrial Supervisor

This attachment report has been submitted with my approval as the Kenya
Revenue Authority (KRA) Supervisor.
Name………………………………………
Sign…………………………Date………………………….

Declaration by the Lecturer Supervisor

Name…………………………………………
Sign………Date…………………………

1.2 DEDICATION

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This report is dedicated to my father, who taught me that the best kind of knowledge to

have is that which is learned for its own sake. It is also dedicated to my mother, who

taught me that even the largest task can be accomplished if it is done one step at a

time.and to my sister jackline for providing me with the financial support, and for always

believing in me.

1.3 ACKNOWLEDGEMENT
First, I want to thank the Almighty God for bringing me this far and keeping me
sound and safe with good health during the entire attachment period,also i would
like to express my sincere gratitude to the Kenya Revenue Authority KRA for the
opportunity to practice and gain experience in their institution. Special gratitude
goes to all my supervisors for each division in the Human Resource department
and to my general Supervisor Mr. Gilbert Ongaga for their guidance,
encouragement, moral support through the frequent talks and for teaching me the
requirements needed for my line of career.

I would like to acknowledge my family for their support throughout the attachment
period. I would also like to acknowledge Moi University for their training, my
lecturer supervisor Mr. Nelson Kemboi for his time, to the Dean of Students Dr.
Sylvia Rambae for making this process go through and lastly to my classmates,
lecturers whose impact was of great importance throughout the course of learning
and to my fellow attachees and friends I say thank you.

1.4 BACKGROUND
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Kenya Revenue Authority
Kenya Revenue Authority (KRA), is an agency of the government of Kenya that is
responsible for the assessment, collection and accounting for all revenues that are
due to the government in accordance with the laws of Kenya.
History
The Kenya Revenue Authority(KRA) was established by an Act of Parliament,
Chapter 469 of the law of Kenya, which became effective on 1st July 1995. The
Authority is charged with collecting revenue on behalf of the Government of
Kenya.
Location
The headquarters of the agency are located in Times Towers on Haile Selassie
Avenue, in the Central business district of Nairobi, the capital and largest city of
Kenya. The coordinates of Kenya Revenue Authority KRA Headquarters are
01◦17’25.0’’ S, 36◦49’26.0’’ E (Latitude: - 1.290267: Longitude: 36.823899)
Organizational Structure:
The organization is divided into seven major departments,
1.Customs of Border Control Department (C & BC)
2.Domestic Taxes Department (DTD)
3.Inteligence & Strategic Operations Department (I & SO)
4.Investigations & Enforcement Department (I & E)
5.Strategy, Innovation & Risk Management Department (SIRM)
6.Corporate Support Services Department (CSS)
7.Legal Services & Board Coordination Department (LS & BC)
In addition to the seven major departments, the authority has the following four
other departments to harmonize operations and efficiency.
a. Internal Audit Department
b. Transformation & Leadership office
c. Kenya Revenue Administration
d. Marketing & Communication Department
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Governance
The Chairman of Kenya Revenue Authority is Francis Muthaura. The
Commissioner General, serving in this capacity from 1 July 2019, is James Githii
Mburu.
Kenya Revenue Authority Agency Overview
Formed :1995
Jurisdiction : Government of Kenya
Headquarters : Times Towers, Haile Selassie Avenue, Nairobi,
Kenya
Agency executives : Ambassador, Francis Muthaura
Chairman
James Githii Mburu
Commissioner General
Parent agency : Kenya Ministry of Finance
Website : https://www.kra.go.ke

CORE BUSINESS
1. Revenue collection: - A Globally Trusted Revenue Agency Facilitating tax and
customs compliance.
2. Trade Facilitation: - Building trust through facilitation so as to foster
compliance with Tax and custom legislation
3. Border Control: -Trustworthy, ethical, competent, Helpful.

VISION
A globally Trusted Revenue Agency Facilitating tax and customs compliance.

MISSION

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Building trust through facilitation so as to foster compliance with Tax and custom
legislation

VALUES
Trustworthy, ethical, competent, Helpful.

1.5 ABSTRACT
Industrial attachment is an essential part of our academic programme. It normally

lasts for a period of 3 months. A student is supposed to be attached to a company

or organization that offers services that are related to the student’s course of study.

It involves the application of learned skills in an organization related to the

students’ major. An Industrial Attachment should challenge the student to examine

the values of the organization involved in the experience, and to assess the

student’s education as it relates to the Industrial Attachment.

For many students university can be quite theoretical and an attachment is the first

opportunity to apply knowledge to the real world. The experience will not only

help you to develop the skills needed to work in your industry; working on real

projects for a real organization will also give you the interpersonal skills that you

need to work effectively with others and confidence in your own abilities.

This report summarizes most of the experience and knowledge gained during my

attachment period at Kenya Revenue Authority.

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CHAPTER TWO

2.0 DEPARTMENT: COOPERATIVE SUPPORT SERVICE

2.1 DIVISION: HUMAN RESOURCE
Introduction
Human resource is a function in an organization that deals with the people and
issues related to people such as compensation and benefits, recruiting and hiring
employees, onboarding employees, performance management, training and
organization development and culture.
Under Human Resource (HR) Division, the following are the subdivisions that I
managed to work in during the three months’ industrial attachment:

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 1. HR- Pension
2. HR-Medical
3. HR-Resourcing
4. HR-Record
5. HR-Welfare

2.1.1 HR-PENSION
Pension is a fund into which a sum of money is added during an employee’s
employment years and from which payment are drawn to support the employee’s
beneficiaries. Through inquiries from my supervisor, I was able to learn the
following from Kenya Revenue Pension Benefit Scheme .
Categories of Pension scheme
● The civil service pension scheme
● The NSSF
● Occupational scheme
● Individual pension scheme plan

Set up of Pension Scheme

Schemes are required to be registered with the Retirement Benefit Authority(RBA)
and Kenya Revenue Authority (KRA) for Tax exemptions.
KRA Pension scheme is made up of Trustees and each Trustee is required to be
certified through the college of Insurance.
Schemes are established through an irrevocable Trust. The Trustee serves as
maximum renewable term of three years.
Duties of Trustees
● To preserve and invest the assets
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 ● To see that money is paid to the plan
● To act on the best interest of the beneficiary
● To act with good faith and cares
● Not to profit from the trust
● Carry out the term of trust
● To act jointly
● To keep accounts and records

Types of scheme Benefits structure

i) Defined contribution
ii) Define benefits

Characteristics of Defined Contribution

● The employees and employer’s contributions are invested and the
investment income allocated to the members account after audit.
● Employees and employers make contributions to the scheme at a fixed rate
as defined in the scheme.
● The benefits at retirement are determined by the level of the accumulated
employee and employer’s contributions together with the interest.
● They are easy to manage and easily understood by members

Characteristics of Defined Benefit Structure

● Benefits are paid on the basis of the member’s length of service and
financial pensionable salary.
● The funding level of the scheme has to be assessed by an Actuary from time
to time for the case of KRA the actuary was coming from MINET
● The funding liability is done by the sponsors
● The global trend is that many organizations are converting from DB to DC.

Assigned duties
During the three months’ attachment I was attached under pension, this are the
activities that I was assigned to:

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 1. Writing of payment vouchers for payment of tickets for Kenya
Revenue Authority KRA Trustees
2. Keying in Gross Benefit payable to the beneficiaries of Trust accounts
3. Recording of RTGs in the RTGs Register
4. Filing of payment vouchers in their respective pension files
5. Writing of cheques for payments to be made
6. Issuing of paid cheques
7. Preparation of documents needed for the Trustee meetings
8. Updating of trustee expenses.
9. Submission of cheques to Barclays bank
10.Filling of pension commutation forms into the respective files
11.Recording of payment vouchers in the vouchers Register
12.Submission of cheques and vouchers for signing
13.Recording of written cheques in the cheques Register
14.Collection of payslips from payroll office
15.Computing of retiree’s payments

2.1.3 HR-MEDICAL
Human resource Medical deals majorly with employee’s health benefits.KRA has
various hospitals for general health and eye conditions. These hospitals are
registered with KRA for processing of medical bills for the KRA employees across
the country. The employee’s medical bills can only be paid if and only if they are
served in the registered hospital with the organization.
KRA Medical majorly deals with the following:

● Processing of medical cards

● Processing of payment invoices

● Approval of medical bill payments

Assigned duties
1. updating payment in respect to hospital SOA and finance remittance
2. introduction to inhouse medical policy interpretation and proving of medical
invoices

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 3. dispatch of medical section documents to different departments
4. capturing of invoices using the ASAP software
5. reconciliation of hospital SOA and finance remittance statements

2.1.2 HR-RESOURCING
Resourcing is the process of identifying, attracting and accessing to get the right
people or personnel for the organization.
Attracting and selecting people for the right role at the right time and cost.
Resourcing also means that part of personnel and development which focus on the
recruitment and release of individuals from organizations as well as the
management of their performance potential whilst employed by the organization
for this case Kenya Revenue Authority (KRA).
The following are the key stages of Resourcing process in KRA:

i) Planning and preparation

The organization plans for the type and number of employees they would like to
have for a given period of time. For example, contracts, interns, attachees,
permanent employees etc.
ii) Advertising
Kenya revenue authority KRA disperse the information through advertising which
can be done through media, newspapers, KRA web, KRA portal. This
reaches the individuals and the ones interested conduct the application and
submit to the organization waiting for selection.
iii) Selection
Selection is conducted for the applicant to verify the applicants who have met the
qualification standards set by the KRA.
iv) Appointment
Appointment is then set for the qualified applicants to be introduced into the
organization.

I also learnt about the two types of relocation of employees.

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 a) Deployment- this the relocation of staff from one station to
another station within the same region. For example, within the
Nairobi region.
b) Transfer-Relocation of staff from one region to another region.
Example, staff can be relocated from the KRA station in the
Northern region to Western region. This type of relocation has a
transfer allowance.

Assigned duties
Within the two weeks I was posted in Resourcing, these are the activities I was
assigned to;
1. Processing of transfer letters
2. Data entry
3. Preparing certificate of service for retired staff including those that
have resigned or have been dismissed
4. Handling dispatch of incoming and out going mails
5. Reference check
6. Processing of Deployment letters
7. Administrative support
8. Retrieval of staff’s data from SAP (Human capital Management
System)
9. Processing of letter for payment of 31% contribution towards pension
for a Revenue officer.

2.1.5 HR-RECORDS
Human resource Records is the main part or the ‘’mother’’ of the KRA
organization since it carries all the information for the employer and the employees
of KRA.In this subdivision is where there is high level of confidentiality,
trustworthy, truthful and competence since it deals with records of everything
happening in the organization.
Components of Human Resource Records(Registry)
a) Receiving –all the documents and files brought or returned to Records is
first received as they await for recording.
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 b) Recording –This is where every document available for filling is recorded
in the books of records for proper record keeping.
c) Updating – after the incoming documents have been received and recorded,
they are updated in their respective files for filling purposes according to the
file name and number.
d) Grouping –in this stage there are different files for individuals, groups etc.
are grouped according to the file numbers.
e) Storage- at this stage the files are arranged in the cabinet according to their
numbers for both employee’s files and organization files.
N/B:
The files are given numbers for easy retrieval of the file there need be and to avoid
confusion.

Assigned duties
i. Filing
ii. Reference check for misfiled documents
iii. Collection of a letter from BIMA House for payroll office
iv. Reference check for employees without certificate of good conduct
v. Data entry
vi. Recording of file movement book
vii. Retrieval of files from the KRA archives
viii. Recording of returned files in the movement file register.
ix. Document verification
x. Conducting the file away F/A for the incoming document

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2.1.4 HR WELFARE & BENEFITS
KRA welfare and benefits majorly deals with the well-being of the employees. The
sub-division deals with the employee’s leave days, sick-leave days and sick sheets.
KRA Welfare also organizes health awareness within the organization .
Employee Welfare Service
Employee welfare service is governed by the following principles;
● The service should satisfy the real need of the workers. This means that the
manager or the organization head must first determine what the employee’s
real needs are with the active participation of workers.
● The employer should not assume a benevolent posture
● The cost of the service should be calculated and it’s financing established on
a sound basis.
● There should be periodical assessment or evaluation of the service and
necessary timely on the basis of feedback
● The service should be in a way that it can be handled by the cafeteria
approach. Due to the difference in sex, age, mental, status, number of
children, types of job and income level of employees, there are large
differences in the choice of a particular benefit. This is known as the
cafeteria approach such as an approach individualizes the benefit system
though it might be difficult to operate and administer.

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Assigned duties
I was posted in HR Welfare and benefits division for two weeks and within
those weeks I was assigned the following duties.
i. Reference checks
ii. Processing of an introduction letter to German Embassy for KRA
employees seeking a VISA.
iii. Submission of transport requisition to transport officeReceiving of sick
sheets
iv. Recording of sick sheets in the sick sheet register
v. Recording of sick sheets in the dispatch book
vi. Submission of sick sheets to Registry for filling
vii. Data entry of sick sheet

CHAPTER THREE
3.0 ORGANIZATION STRENGTHS
The greatest strength of the Kenya Revenue Authority KRA is the different
departments, divisions and subdivisions that help one gain more experience as one
is able to carry out the practice in different divisions. With this kind of set up I was
exposed to different roles played in the Human Resource and was engaged in more
inquiry and reading to know more about different activities carried out in the KRA
organization.

3.1 ACHIEVEMENT
In my short period of attachment at Kenya Revenue Authority I have greatly

benefited and grown my skills. It was a continuous learning process which topped

up my personal and job related skills. The contemporary labor market is dynamic

and skills required to fit in are also advancing, hence the need to be up to date.

Personal skills aided in socializing with other employees and learning a thing or

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two in the general life and also in the firm's operation in addition, I acquired

analytical skills like critical thinking among others.

Cognitive skills. The attachment has trained me to make intellectually bold,

accurate and professional decisions based on the standing regulations and rules

non- sentimentally.

Communication skills. Many times I was assigned tasks where I had to give

feedback to the senior officers and even report to the manager. Further, we held

divisional meetings where I had to give a report on various assigned tasks.

Through this I have been able to boost my communication skill .

Organizational Skills. Generally planning requires an orderly approach i.e.

organized files, strong time management skills, and personal efficiency which are

key to effectiveness in planning. Without organization in planning one may end up

in undesired results or even fail to prioritize key activities hence the organization

may lag in performance. Office organization is also a key factor so that documents

and files are easily retrievable when needed.

Interpersonal skills. I gained this through the interaction with the staff members

in my Division and also in other fields within the firm. We interacted when

executing various tasks and research in addition to general life advice I received

from them. In anyway socializing is an acceptable decorum to all humans. In

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addition, I learned how to associate with the different social classes thus improving

the skill.

Ethical skills. This is a skill which professionals possess such that confidential

information is never let out of the office to the unauthorized parties. All through

my daily duties at times I handled sensitive information which was not supposed to

be known by unauthorized persons.

Writing skills. This is a skill I gained with the assistance of my supervisor as

sometimes I was involved in writing of cheques, and reports. Further I improved

on my typing skills as all this work was typed and shared electronically.

Leadership skill. Through observation, I was able to see how the manager assign

duties to the staff according to their capabilities. It was also evident how he led the

team to achieving the division’s objectives and guiding them how to carry out

some tasks that seemed challenging.

Team work. Some tasks were subdivided among the staff and through working

together the work would be completed in time hence meeting targets. Team work

was also enhanced through consultations in area where I had little knowledge in, to

be able to carry out the task as a whole.

Among other skills and experiences gained were the analytical skills gained as I

carried out tasks requiring great care in decision making, listening skills gained

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while taking instructions on how to carry out different tasks, conflict management

which was done in sensible ways, decent dressing as I had to adapt to the official

wear, paying attention at work, being hardworking and time keeping.

During the period there were some benefits like meeting and working with

potential employers, it helped in gaining more confidence especially when

addressing and giving reports to the seniors, I had a good exposure to the demands

and challenges of the workplace e.g. reporting to work early, timely giving of

reports, new knowledge and practical experience among others.

3.2 CHALLENGES
These are obstacles that we face in our daily undertakings but we have to

overcome them anyway to achieve results. Some of the challenges that I faced

during my attachment period include,

I. Inadequate space. Due to the great number of employees in the

offices, there was not enough space and at some point we had to wait

for some employees to go for their leave for us to get some seats.

II. Inadequate facilitation in terms of work material like computers and

flash disks.

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 III. Financial problem. The burden of facilitation in terms of

transportation, meals and other resources squarely lies on me as a

person, this at times was difficult to pull off.

IV. Adapting to the working environment. Since I was new to the

organization it took some time to cope with the environment and the

new culture.

V. Late issuing of badges they were issued late and this inconvenienced

some of us at some point mostly when one wants to gain access to

some offices

3.3 RECOMMENDATION

i. Creation of more space to enable easy movement and access to

different parts of the office

ii. Availability of equipments.the computers equipment to be

availed to every member to avoid sharing or to wait for an

employee to go on leave for one to take their space.

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 iii. Early issuing of burges to the attachees, interns and even the

employees for quick accessibility of the premise

iv. Proper introduction to be done when bringing the attachees to

the field.

3.4 CONCLUSION
For any students who are about to join the job market, industrial attachment is of

great importance. It enables them to put in practice and acquire new skills in

addition to knowing what is expected of them at the workplaces. It also enables

them to create networks.

The corporate world requires one who is skilled in one way or the other and also

one who is willing to continuously top up their skills so as to fit in its ever-

changing nature. For this purpose, industrial attachment is necessary for students

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and also required in partial fulfillment of the requirement for the award of the

stated academic qualification. During this period the student equips him/herself

with the necessary skills including but not limited to personal and analytical skills.

During my period at Kenya Revenue Authority (KRA), I have been able to learn

more about how it came into operation, its running and organization and how

activities are planned for and carried out in order to serve the public with the aim

of achieving its objectives. Most of my expectations came into reality. Besides

practicing and applying the theories learnt at school it has been a good exposure

and a continuous learning process. Through interactions with fellow colleagues, I

have been able to familiarize with the expectations in the competitive job market.

It has further helped to open up my thinking towards the dynamic corporate

environment, to make and accept changes as they come.

Nevertheless, there were challenges that I encountered but I realized that they are

part of life. Challenges are meant to make us strong as we overcome them. They

were still part of learning as I had to think critically to come up with ways of

solving them.

Against all odds, I was able to learn much both in corporate word and in personal

life as most of the skills are generally applicable. Credit to the government for

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availing and necessitating such an opportunity to the youths and all learners as it

facilitates knowledge transfer.

3.5 REFERENCE
● KRA Website. https://www.kra.go.ke/
● The Kenya Revenue Authority (KRA)
KRA ACT NO 469 effected on 1st July 1995

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