Color Palette

Kwara State Government official green & gold identity

Green 900#062E10

Green 800#0B5D1E

Primary#1B7A33

Green 600#2E8B47

Green 500#3DA55C

Green 100#E8F5EC

Gold#C8A84E

Gold Light#E8D590

Neutral 800#1F2937

Error#DC2626

Typography

Libre Baskerville headings & DM Sans body

DisplayGeneral Ledger

TitlePayment Voucher — PV/2026/01/042

BodySelect the account code. The system auto-populates the account head and loads sub-codes.

Amount₦ 372,825,570.00

UI Components

Buttons, statuses, forms, workflow indicators, toasts

Buttons

✓ Approve⚡ Raise PV↗ Export✕ RejectFilter+ Add

Status Tags

ApprovedPendingRejectedDraftProcessing

Expenditure Approval Flow

HOD→Director→EC→Dir. A&F→HOD Accts→PV Raised→Audit

Inventory Categories

Security

Non-Security

Stationery

Items142

Stock Value₦48,356,856

Low Stock7

Dashboard

Main overview — finance summary, pending approvals, recent activity

kwirs-portal.kwarastate.gov.ng/dashboard

KWIRS PortalFinance & Accounts

Main

▣Dashboard

◈Chart of Accounts

☰General Expenditure5

⬡Requisition

Accounts

◫Payment Voucher3

⊞Journals

General Journal

Issuance Journal

Receipt Journal

Cashbook Journal

Imprest Journal

⊡General Ledger

⊟Trial Balance

◧Vote Book

Store

⊞Inventory

⊡Suppliers/Vendors

Finance

◫IGR Collections

⊡Bank Reconciliation

⊟Asset Schedule

◧Statements

☰Reports

System

⚙Configurations

⊕Staff Management

Abdullahi AhmedHOD — Accounts

Home / Dashboard

FY 2025/2026

Dashboard Overview

↗ Export+ New Transaction

Total IGR Collections

₦2.84B

▲ 12.5% from last month

Total Expenditure (YTD)

₦1.67B

▼ 3.2% vs budget

Pending Approvals

8 vouchers, 15 requisitions

Low Stock Alerts

3 below re-order level

Monthly IGR vs Expenditure

■ IGR ■ Expenditure

Recent Activity

✓

PV/2026/01/042 Approved

Internal Audit • 2h ago

⏳

Store Journal S/SIJ/2026/01/016

Awaiting HOD • 4h ago

↗

IGR Daily Report

₦48.5M collected • 5h ago

Low Stock: Expense Receipts

1,373 remaining • Below threshold

Pending Approvals

AllVouchersRequisitionsJournals

Reference	Type	Requested By	Amount (₦)	Date	Status	Action
PV/2026/01/043	Payment Voucher	Ibrahim Seriki	15,400,000	Feb 11	Pending	Review
REQ/2026/01/078	Requisition	Fatima Saka	820,500	Feb 10	Pending	Review
S/SIJ/2026/01/016	Store Journal	Blessing Adeyeye	2,176,875	Feb 10	Processing	View
EXP/2026/01/025	Expenditure	Abdulmalik Sheriff	5,200,000	Feb 9	Pending	Review

Payment Voucher

Raise, review, and process with full workflow tracking

kwirs-portal.kwarastate.gov.ng/payment-voucher/PV-2026-01-042

Payment Voucher — PV/2026/01/042

🖨 Print↗ PDF✕ Reject✓ Approve

Approval Workflow

✓

HOD

✓

Director

✓

Exec Chairman

✓

Dir. A&F

HOD Accounts

PV Raised

Internal Audit

Payment

Voucher Details

PV NumberPV/2026/01/042

DateFebruary 11, 2026

Vendor41040108 — Contractor Payable

Deduction TypeCorporate Vatable 7.5%

BankGTB Expenditure — 31020103

StatusAwaiting HOD Accounts

Amount Summary

Sub Total₦15,400,000.00

VAT (7.5%)₦1,155,000.00

WHT (5%)-₦770,000.00

Dev. Levy-₦154,000.00

Net Payment₦15,631,000.00

Line Items

S/N	Account Code	Description	Qty	Unit Price	Total (₦)
1	22020404	Maintenance of Office/IT Equipments	1	8,500,000	8,500,000
2	22020401	Maintenance of Motor Vehicle/Transport	2	3,450,000	6,900,000

General Ledger & Trial Balance

Summarised ledger with opening/closing balances and monthly transactions

kwirs-portal.kwarastate.gov.ng/accounts/general-ledger

Summarised Ledger & Trial Balance — Dec 2025

↗ CSV↗ PDF+ Opening Balance

Opening Balance DR

₦19,040,634,468

Transaction DR (Month)

₦82,475,556

Closing Balance DR

₦19,120,130,009

Trial Balance

Code	Account Head	OTB DR	OTB CR	Trans DR	Trans CR	CTB DR	CTB CR
12010101	PERSONAL TAXES (PAYE)	—	8,456,320,000	—	320,450,000	—	8,776,770,000
21010100	SALARIES	1,245,600,000	—	103,800,000	—	1,349,400,000	—
22020301	OFFICE STATIONERIES	34,560,000	—	2,175,000	—	36,735,000	—
320101	LAND & BUILDINGS	948,739,000	—	—	—	948,739,000	—
44010101	ACCUM DEP — BUILDINGS	—	47,436,950	—	3,953,079	—	51,390,029
TOTALS		19,040,634,468	19,040,634,468	82,475,556	82,475,556	19,120,130,009	19,120,130,009

Store & Inventory

Security, Non-Security, Stationery categories with issuance tracking

kwirs-portal.kwarastate.gov.ng/store/inventory

Inventory — Closing Stock Report

↗ Export+ Receive+ Issue Items

Security Items

Non-Security

Stationery

Opening Stock

₦48,356,856

Goods Received

₦2,450,000

Goods Issued

₦1,876,325

Closing Stock

₦48,930,531

Security Items — Stock Report

Code	Item	Unit (₦)	Issued	Cost (₦)	Opening	Balance	Value (₦)
3105013603	Road Worthiness Certificate	548	—	—	22,000	22,000	12,061,500
3105013605	Change of Ownership (New)	484	—	—	4,500	4,500	2,176,875
3105013607	Expense Receipt (New)	6,462	8	51,699	1,381	1,373	8,872,897
3105013608	Indigene Certificate	5,500	30	165,000	150	120	660,000
3105013610	Commercial Motor Vehicle	7,500	—	—	2,083	2,083	15,622,500

Journals

General, issuance, receipt journals — daily entries flowing to final accounts

kwirs-portal.kwarastate.gov.ng/accounts/journals/general

General Journal — December 2025

↗ Export+ Create Report

Depreciation Charge Journal — Dec 2025

FA/GJ/2025/12/01

Date	Code	Details	Reference	DR (₦)	CR (₦)
31/12	24010101	Depreciation — Land & Buildings	FA/GJ/2025/12/01	3,953,079	—
31/12	24010405	Depreciation — Motor Vehicle	FA/GJ/2025/12/01	14,019,771	—
31/12	240105	Depreciation — Office Equipment	FA/GJ/2025/12/01	7,706,993	—
31/12	44010101	Accum. Prov. Dep — Buildings	FA/GJ/2025/12/01	—	3,953,079
31/12	44010405	Accum. Prov. Dep — Motor Vehicles	FA/GJ/2025/12/01	—	14,019,771
31/12	440105	Accum. Prov. Dep — Office Equipment	FA/GJ/2025/12/01	—	7,706,993

Submitted: Blessing Adeyeye • Approved: Abdullahi Ahmed

DR: ₦25,679,843 • CR: ₦25,679,843

Journal Submission Flow

Create→Modify→Submit→HOD Approves→Final Accounts→Head of Accounts→General Ledger

Global Configurations

Chart of accounts, bank setup, tax setup, financial year management

Chart of Accounts — Create / Edit Account Code

Create Account Code

Parent Account Code *

Parent Description

Sub Account Code

Sub Description

Sub-Sub Account Code

Sub-Sub Description

Type

Payable Code Assignment

Status

CancelEdit ExistingCreate Code

Account Codes

↗ Export+ Create Code

Main Code	Main Description	Sub Code	Sub Description	Sub-Sub Code	Sub-Sub Desc	Type	Status
210101	Salaries & Wages	21010100	Salaries	—	—	Expenditure	Active	Edit
220203	Materials & Supplies	22020301	Office Stationeries	2202030101	Computer Consumable	Expenditure	Active	Edit
320101	Fixed Assets	32010100	Land & Buildings	—	—	Not Applicable	Active	Edit
410401	Payables	41040108	Contractor Payable	—	—	Payable	Active	Edit

Tax & Deduction Setup

Name	Code	Rate	Status
KWIRS IGR (WHT)	41030102	5%	Active
FIRS (VAT)	41030103	7.5%	Active
FIRS (WHT)	41030104	10%	Active
Dev. Levy	41030105	1%	Active

Bank / Income Source Setup + Add Bank

Bank Name	Bank Code	Acct Code	Acct Head	Balance (₦)	DR/CR	Status
GTB Expenditure	GTB-001	31020103	GTB Exp Account	2,845,320,000	DR	Approved	Edit
First Bank IGR	FBN-001	31020101	FBN IGR Account	1,562,450,000	DR	Approved	Edit
Zenith Imprest	ZEN-001	31020105	Zenith Imprest Acct	45,200,000	DR	Pending Approval	Edit

Financial Year Management

Year	Start	End	Status	Action
FY 2025/2026	1 Jan 2025	31 Dec 2026	Active	Manage
FY 2023/2024	1 Jan 2023	31 Dec 2024	Archived	View

Staff & User Management

Employee onboarding, role assignment, module access, hierarchy, and activity logs

kwirs-portal.kwarastate.gov.ng/admin/staff-management

KWIRS PortalFinance & Accounts

Main

▣Dashboard

◈Chart of Accounts

Accounts

◫Payment Voucher

⊞Journals

⊡General Ledger

Store

⊞Inventory

System

⚙Configurations

⊕Staff Management

All Staff

Onboard Staff

Roles & Permissions

Module Managers

Activity Log

Super AdminSystem Administrator

System / Staff Management

FY 2025/2026

Staff Management

↗ Export List⊕ Assign Module+ Onboard New Staff

Total Staff

247

Active on system

Can Login (HODs)

HODs & Module Managers

Module Managers

Across 6 modules

Inactive Staff

Role Distribution

Staff (Active)

198

Staff (Inactive)

Accounts

Store

Admin

Super Admin

Module Managers

ModuleManager(s)

Payment Voucher

Abdullahi Ahmed, Ibrahim Seriki

Store & Inventory

Blessing Adeyeye

Final Accounts

Fatima Saka, Abideen Abdulazeez

IGR

Abdulmalik Sheriff

Cashbook & Expense

Zainab Lawal, Musa Adeniyi

Staff Directory

All StaffActiveInactiveHODs OnlyModule Managers

Staff ID	Name	Directorate	Department	Designation	Role	Reports To	Login	Actions
KWIRS/001	AA Abdullahi Ahmed	Finance & Accounts	Accounts	HOD Accounts	Accounts	Dir. Finance	● Yes	Edit
KWIRS/015	IS Ibrahim Seriki	Finance & Accounts	Accounts	Senior Accountant	Accounts	Abdullahi Ahmed	● Yes	Edit
KWIRS/023	FS Fatima Saka	Finance & Accounts	Final Accounts	Final Accounts Officer	Accounts	Abdullahi Ahmed	● Yes	Edit
KWIRS/031	BA Blessing Adeyeye	Admin & HR	Store	Store Officer	Store	HOD Admin	● Yes	Edit
KWIRS/042	AS Abdulmalik Sheriff	Operations	Enforcement	HOD Enforcement	Admin	Dir. Operations	● Yes	Edit
KWIRS/089	MO Mohammed Oladimeji	Operations	Assessment	Tax Officer II	Staff	HOD Assessment	● No	Edit
KWIRS/112	AK Aisha Kolawole	Admin & HR	Human Resource	Admin Officer	Staff	HOD HR	● No	Edit

Showing 7 of 247 staff

← Prev123Next →

Onboard New Staff — Modal

Onboard New Staff

Staff ID *

Full Name *

Phone

Directorate *

Department *

Unit

Designation *

Cadre

Step

Reports To *

Account Code

Role Type *

Staff (Active) Staff (Inactive) Accounts Store Admin Super Admin Asset

Module Manager Access:

✓ Payment Voucher ✓ Journal Manager Store & Inventory Final Accounts Cashbook & Expense IGR

Note: Only staff marked as HOD or assigned as Module Managers will be able to login to the system. All other staff details are stored but cannot access the portal.

CancelOnboard Staff

Roles, Pages & Permissions

How Roles Work: Users are created (onboarded) and assigned a role. Each role has specific page permissions. The user will only see pages and features their role permits. Even with a permission, Module Manager capability is required for journal creation. Roles can be created, edited, and new pages assigned at any time.

Create / Edit Role

Role Name *

Role Description

Page Permissions (user sees only checked pages)

✓ Dashboard ✓ Expenditure Requisition Payment Voucher Cashbook Journals General Ledger Inventory ✓ IGR Votebook Fixed Assets Reports Configurations Staff Mgmt HR / Onboarding

Note: Even with page permission, certain functions (e.g. journal creation) require Module Manager assignment. Role controls visibility; module manager controls capability.

CancelEdit ExistingCreate Role

Role Access Matrix

+ Create Role

Role	Dashboard	Expend.	Requis.	PV	Cashbook	Journals	Ledger	Inventory	IGR	Votebook	Fixed Assets	Reports	Config	Staff	HR
Super Admin	●	●	●	●	●	●	●	●	●	●	●	●	●	●	●
Admin	●	●	●	●	○	○	○	●	○	○	●	●	●	○	○
Accounts	●	●	●	●	●	●	●	○	○	●	○	●	○	○	○
Store	●	○	●	○	○	●	○	●	○	○	○	●	○	○	○
IGR Officer	●	○	○	○	○	○	○	○	●	○	○	○	○	○	○
Cashbook Officer	●	○	○	●	●	●	○	○	○	○	○	○	○	○	○
HR	●	○	○	○	○	○	○	○	○	○	○	○	○	●	●
Staff (HOD)	●	●	●	○	○	○	○	○	○	○	○	○	○	○	○

● Page visible ○ Page hidden Roles can be created/edited by Super Admin. Module Manager capability overrides for journal creation.

Activity Log

Recent System Activity

AllLoginCreateApproveModify

Timestamp	Staff	Action	Details	IP Address
Feb 12, 2026 09:14	Abdullahi Ahmed	Approved	Payment Voucher PV/2026/01/043	192.168.1.45
Feb 12, 2026 08:52	Ibrahim Seriki	Created	Expenditure Request EXP/2026/01/026	192.168.1.32
Feb 12, 2026 08:30	Blessing Adeyeye	Created	Store Journal S/SIJ/2026/02/001	192.168.1.67
Feb 12, 2026 08:15	Fatima Saka	Login	Successful login	192.168.1.89
Feb 11, 2026 17:45	Super Admin	Modified	Updated role for KWIRS/089 Mohammed Oladimeji	192.168.1.10

General Expenditure Request

HOD creates external purchase request — workflow: HOD → Director → EC → Dir. A&F → HOD Accounts → PV

kwirs-portal.kwarastate.gov.ng/expenditure/create

Create General Expenditure Request

Save DraftSubmit for Approval

Request Details

Directorate *

Requested By (HOD) *

Vendor Account Code (Optional)

Purpose / Description *

Approval Status

HOD Request

Director

Exec Chairman

Dir. A&F

HOD Accounts

Raise PV

Note: All approvals require a comment. Rejections must also include a reason.

Line Items + Add Item

S/N	Sub Total (₦)
1	1,350,000	✕
2	4,250,000	✕
3	600,000	✕

Grand Total: ₦6,200,000.00

All Expenditure Requests

AllPendingApprovedRejected

Ref	Description	Requested By	Amount (₦)	Date	Current Step	Status
EXP/2026/02/001	IT Equipment Procurement	Abdullahi Ahmed	6,200,000	Feb 12	HOD Request	Draft
EXP/2026/01/025	Vehicle Maintenance	Abdulmalik Sheriff	5,200,000	Feb 9	Dir. A&F	Pending
EXP/2026/01/024	Office Renovation	Ibrahim Seriki	12,800,000	Feb 5	PV Raised	Approved
EXP/2026/01/023	Generator Fuel Supply	Fatima Saka	3,450,000	Feb 2	EC	Rejected

Office Supplies Requisition

HOD requests items from store — workflow: HOD → Director → Dir. A&F → HOD A&F → Store Officer

kwirs-portal.kwarastate.gov.ng/requisition/create

Office Supplies Requisition Form

🖨 PrintSubmit Requisition

KWARA STATE INTERNAL REVENUE SERVICE

OFFICE SUPPLIES REQUISITION FORM

We hereby request for the under mentioned items

Directorate *

Date *

Requested By (HOD) *

Assign To (Staff)

S/N	Description of Items	Quantity
1			✕
2			✕
3			✕
4			✕

APPROVED BY:

Name & Staff ID / Sign & Date

RECEIVED BY:

Name & Staff ID / Sign & Date

ISSUED BY:

Name & Staff ID / Sign & Date

Requisition Approval Flow

HOD→Director→Dir. A&F→HOD A&F→Store Officer Issues Item→Issuance Journal Created

After issuance: stock deducted → issuance journal auto-generated → journal submitted for approval → final accounts → general ledger

Store Issuance Voucher — Print Preview

KWARA STATE INTERNAL REVENUE SERVICE

STORE ISSUANCE VOUCHER — REQ/2026/02/012

S/N	Item	Code	Qty Issued	Unit (₦)	Value (₦)
1	A4 Paper (Ream)	3105013620	20	2,500	50,000
2	HP 85A Toner Cartridge	3105013625	5	18,000	90,000

Issued By: Blessing AdeyeyeReceived By: Ibrahim SerikiApproved: Abdullahi AhmedDate: Feb 12, 2026

Payment Voucher Schedule Creation

Create PV with payment channel (GTB/FBE/FBR), deduction calculator, payee details

kwirs-portal.kwarastate.gov.ng/payment-voucher/create-schedule

Create Payment Voucher Schedule

Save DraftSubmit to HOD Accounts

Date *

Payment Channel *

PV Number (Auto)

Schedule Entry

Payee Name	Payee Bank	Cheque No.	Description	Acct Head (Exp)	Acct to Debit (Pay)	Gross (₦)	Deduction Type
			IT Equipment	22020404	41040108	8,500,000

⚡ Deduction Calculator — Enterprise Vatable 7.5%

Gross Amount₦8,500,000.00

VAT 7.5% [Gross × 7.5/107.5]₦593,023.26

C = Gross − VAT₦7,906,976.74

WHT (State) 5% of C-₦395,348.84

Dev Levy 3% of C-₦237,209.30

Stamp Duty 1% of C-₦79,069.77

Total Deductions-₦1,304,651.16

Net Pay₦7,195,348.84

PV Journal Ref: EXP/FBPJ/26/02/42 | Nomenclature: EXP = Expenditure / FB = First Bank / PJ = Payment Journal / Year / Month / Sequence

PAYMENT VOUCHER — FBE-0042

KWARA STATE INTERNAL REVENUE SERVICE • Duplicate Copy

PayeeApex IT Solutions

BankGTB — Cheque #085421

DescriptionIT Equipment Procurement

Net Amount₦7,195,348.84

🖨 Print↗ PDF↗ Excel

Cashbook & Bank Reconciliation

Cashbook officer processes approved PV schedules, inputs DR/CR, generates payment journal

kwirs-portal.kwarastate.gov.ng/accounts/cashbook

Cashbook — GTB Expenditure Account

GTB

FBE

FBR

↗ ExportGenerate Payment Journal

Approved Payment Schedule — Cashbook View

Date	Payee	Description	PV Ref	Exp. Head	Acct Head (DR)	Acct Code	Debit (₦)	Credit (₦)	Balance (₦)
01/02	Opening Balance								2,845,320,000
05/02	Apex IT Solutions	IT Equipment	FBE-0042	22020404	41040108	31020103	—	7,195,349	2,838,124,651
08/02	Zenith Auto Services	Vehicle Maint.	FBE-0043	22020401	41040108	31020103	—	3,200,000	2,834,924,651
10/02	IGR Transfer	Fund Receipt	REC-0015	—	12000000	31020103	150,000,000	—	2,984,924,651

Journal Ref: EXP/GTPJ/2026/02 | Prepared by: Cashbook Officer | Status: Pending Journal Submission

Bank Reconciliation — February 2026

Balance per Cashbook₦2,984,924,651

Add: Unpresented Cheques₦12,450,000

Less: Uncredited Items-₦5,200,000

Adjusted Cashbook Balance₦2,992,174,651

Balance per Bank Statement₦2,990,500,000

Add: Direct Credits₦3,800,000

Less: Bank Charges-₦2,125,349

Adjusted Bank Balance₦2,992,174,651

Office Imprest Retirement & Journal

Imprest retirement schedule by directorate/department with journal generation

kwirs-portal.kwarastate.gov.ng/accounts/imprest

Office Imprest Retirement Schedule

↗ ExportGenerate Imprest Journal

Directorate

Department

Date

Retirement Schedule — Finance & Accounts

Acct Code	Account Description	Amount Received (₦)	Amount Retired (₦)	Balance (₦)
22020101	Local Travel & Transport	500,000	385,000	115,000
22020201	Electricity Charges	200,000	178,500	21,500
22020301	Office Stationeries	300,000	245,000	55,000
22020801	Motor Vehicle Fuel	400,000	362,000	38,000
TOTAL		1,400,000	1,170,500	229,500

Office Imprest Journal — Feb 2026

IMP/GJ/2026/02/01

Date	Code	Description	Ref	DR (₦)	CR (₦)
12/02	22020101	Local Travel & Transport	IMP/GJ/2026/02/01	385,000	—
12/02	22020301	Office Stationeries	IMP/GJ/2026/02/01	245,000	—
12/02	31020103	GTB Expenditure	IMP/GJ/2026/02/01	—	630,000

Supplier / Vendor Management

Add, list, and manage suppliers with account codes

Add New Supplier

Supplier Name *

Supplier Account Code *

Contact Person

Phone

Bank Details

Address

CancelAdd Supplier

Supplier Directory

Name	Account Code	Contact	Total PVs	Total Paid (₦)	Action
Apex IT Solutions	41040108	+234 812 345 6789	12	42,500,000	Edit
Zenith Auto Services	41040108	+234 803 456 7890	8	28,200,000	Edit
ABG Fuel Distributors	41040113	+234 809 567 8901	24	15,600,000	Edit
FRSC (Security Items)	41040124	+234 800 111 2222	3	8,950,000	Edit

IGR Collections Report

Daily, weekly, monthly IGR collection tracking and reporting

kwirs-portal.kwarastate.gov.ng/finance/igr-collections

Daily IGR Collection Report — February 2026

↗ CSV↗ PDFGenerate Journal

Total Collections (Month)

₦486.2M

▲ 8.3% vs Jan

Today's Collection

₦48.5M

▲ 5.1% vs yesterday

PAYE Revenue

₦312.8M

64.3% of total

Outstanding Target

₦513.8M

51.4% remaining

Collection Breakdown

DailyWeeklyMonthlyQuarterly

Date	Tax Type	Acct Code	Account Head	Amount (₦)	Channel
12/02/26	PAYE	12010101	Personal Taxes	28,450,000	Bank Transfer
12/02/26	WHT	12010107	Capital Gain Tax	8,200,000	Bank Transfer
12/02/26	Stamp Duty	12010104	Stamp Duty	4,350,000	Direct Assessment
12/02/26	Dev Levy	12010106	Development Tax/Levy	3,890,000	Bank Transfer
12/02/26	Pool Betting	12010105	Game Regulation & Pool Betting	3,672,300	Cash
DAILY TOTAL				48,562,300

Vote Book

Budget allocation tracking — approved budget vs actual expenditure by account head

kwirs-portal.kwarastate.gov.ng/accounts/vote-book

Vote Book — FY 2025/2026

↗ Export

Budget Tracking by Account Head

Code	Account Head	Approved Budget (₦)	Committed (₦)	Actual Spent (₦)	Available (₦)	% Used
21010100	Salaries & Wages	1,800,000,000	—	1,349,400,000	450,600,000	75%
22020401	Maint. Motor Vehicle	45,000,000	6,900,000	32,100,000	6,000,000	87%
22020404	Maint. Office/IT Equip	25,000,000	8,500,000	12,450,000	4,050,000	84%
22020801	Motor Vehicle Fuel	18,000,000	—	16,200,000	1,800,000	90%

Payable Ledger

Payables-only account codes from general ledger with subsidiary summary

kwirs-portal.kwarastate.gov.ng/accounts/payable-ledger

Payable Ledger — Subsidiary Summary

↗ ExportView Payables Journal

Payables Summary — Trial Balance Format

Code	Account Head	OTB DR (₦)	OTB CR (₦)	Trans DR (₦)	Trans CR (₦)	CTB DR (₦)	CTB CR (₦)
41040106	Staff Claim Payable	—	20,000,000	5,400,000	—	—	14,600,000
41040108	Contractor Payable	—	45,200,000	12,350,000	8,500,000	—	41,350,000
41030103	FIRS (VAT)	—	372,825,570	—	593,023	—	373,418,593
41040101	Staff Emolument (Net Pay)	—	108,500,000	108,500,000	112,300,000	—	112,300,000

Payables Journal — February 2026

PAY/GJ/2026/02

Date	Acct Code	Account Head	Ref	DR (₦)	CR (₦)
05/02	41040108	Contractor Payable	EXP/FBPJ/26/02/42	7,195,349	—
05/02	41030103	FIRS (VAT)	EXP/FBPJ/26/02/42	—	593,023
05/02	41030102	KWIRS IGR (WHT)	EXP/FBPJ/26/02/42	—	395,349

Salary / Payroll Journal

Monthly payroll processing with PAYE, pension deductions, and net pay journal generation

kwirs-portal.kwarastate.gov.ng/accounts/payroll

Payroll — October 2025

↗ ExportGenerate Salary Journal

Gross Pay

₦148,200,000

Total Deductions

₦39,700,000

Net Pay

₦108,500,000

Payroll Summary

Code	Description	Amount (₦)	Type
21010100	Salaries & Wages (Gross)	148,200,000	Expenditure
41030101	KWIRS PAYE Deduction	18,500,000	Deduction
41030202	Pension Fund Administrator	12,800,000	Deduction
21020202	Contributory Pension (Employer)	8,400,000	Deduction
41040101	Staff Emolument (Net Pay)	108,500,000	Payable

Salary Journal — October 2025

SAL/GJ/2025/10/01

Date	Code	Details	DR (₦)	CR (₦)
31/10	21010100	Salaries & Wages	148,200,000	—
31/10	41030101	KWIRS PAYE	—	18,500,000
31/10	41030202	Pension Fund Admin	—	12,800,000
31/10	21020202	Contributory Pension	—	8,400,000
31/10	41040101	Staff Emolument (Net)	—	108,500,000

Financial Statements & Reports

Statement of Financial Position, Asset Schedule, Expenditure Performance

Statement of Financial Position

KWARA STATE INTERNAL REVENUE SERVICE

As at 31st December, 2025

Item	Notes	₦
ASSETS
Non-Current Assets
Investment (IICC)		1,500,000,000
Property, Plant & Equipment	1	10,056,900,972
Current Assets
Receivables	2	3,007,039,985
Cash & Bank Balances	3	3,009,853,301
Inventories	4	153,760,477
Total Assets		17,727,554,735

Asset Schedule — Cost/Valuation

Asset Schedule — Note 1

Property, Plant & Equipment

Asset	At Start (₦)	Additions	At End (₦)
Land & Buildings	948,739,000	—	948,739,000
Power Gen. Plant	24,722,175	—	24,722,175
Motor Vehicles	672,949,025	—	672,949,025
Office Equipment	462,419,572	—	462,419,572
Furniture & Fittings	121,682,215	—	121,682,215
TOTAL	2,230,511,987	—	2,230,511,987

Expenditure Performance Report — Schedule 5

Expenditure Performance — Schedule 5

↗ ExportPublish

Description	Annual Rev. Budget	Actual Perf.	%
A — Personalised Cost
Salaries & Wages	2,000,000	1,349,400,000	67.5%
Contributory Pension	2,000,000	245,000,000	12.3%
B — Transport & Travel
Local Transport	2,000,000	850,000	42.5%
C — Utilities
Electricity	2,000,000	1,245,000	62.3%
Internet Access	2,000,000	1,890,000	94.5%
D — Materials & Supplies
Office Stationeries	2,000,000	1,650,000	82.5%
Printing — Non Security	2,000,000	980,000	49.0%
GRAND TOTAL	16,000,000	1,601,215,000	—

Statement of Financial Performance

Revenue vs expenses — values sourced from Notes to Account

Statement of Financial Performance — Year Ended 31st Dec, 2025

KWARA STATE INTERNAL REVENUE SERVICE

Statement of Financial Performance for the Year Ended 31st December, 2025

Description	Notes	₦
INCOME
Operating Income	7	8,456,320,000
Other Income	8	245,680,000
Total Income		8,702,000,000
EXPENSES
Operating Expenses	9	1,670,450,000
Consulting & Prof. Services	10	85,200,000
Loss on Inventory (Obsolete)	11	2,340,000
Depreciation		27,913,898
Total Expenses		1,785,903,898
SURPLUS FOR THE YEAR		6,916,096,102

Values sourced from Notes to Account (Notes 7–11) and Asset Schedule. Modify template or publish as final statement.

Modify TemplatePublish Statement

Notes to the Account

11 categories — Receivables, Cash, Inventories, Capital Fund, Payables, Operating Income/Expenses, etc.

kwirs-portal.kwarastate.gov.ng/accounts/notes-to-account

Notes to the Account — Dec 2025

Modify TemplatePublish Notes

Note	Description	Sub-Items	Source	Amount (₦)
ASSETS
Note 1	Property, Plant & Equipment	Land, Motor Vehicles, Office Equip, F&F	Asset Schedule	10,056,900,972
Note 2	Receivables	Staff advances, prepayments	Ledger CTB(DR)	3,007,039,985
Note 3	Cash and Bank Balances	GTB, FBE, FBR, Petty cash	Ledger CTB(DR)	3,009,853,301
Note 4	Inventories	Security, Non-Security, Stationery	Inventory Module	153,760,477
FUNDS & LIABILITIES
Note 5	Capital Fund	Government grants, equity	Ledger CTB(CR)	1,500,000,000
Note 6	Accumulated Fund	B/F surplus from prior years	Ledger CTB(CR)	8,456,900,972
—	Payables	Staff claims, contractors, VAT, WHT	Payable Ledger	541,668,593
INCOME & EXPENSES (→ Financial Performance)
Note 7	Operating Income	IGR, PAYE, WHT, Stamp Duty	Ledger CTB(CR)	8,456,320,000
Note 8	Other Income	Interest, misc revenue	Ledger CTB(CR)	245,680,000
Note 9	Operating Expenses	Schedule 5 (A–K totals)	Schedule 5	1,670,450,000
Note 10	Consulting & Prof. Services	Financial consulting fees	Ledger CTB(DR)	85,200,000
Note 11	Loss on Inventory (Obsolete)	Expired/obsolete stock write-off	Inventory Module	2,340,000

Template Info: System generates a default template from ledger/schedule values. Click "Modify Template" to add new items under any category, edit values, or add sub-items. The system-generated version cannot be overwritten — modifications create a new published version.

Organizational Structure Setup

Manage Directorates, Departments, Units, Cadres, Steps, Designations and their assignments

kwirs-portal.kwarastate.gov.ng/config/organization

Organization Structure

+ Create New

Directorates

Departments

Units

Cadres

Steps

Designations

Directorates

ID	Directorate Name	Departments	Head	Status	Action
DIR-001	Finance & Accounts	4 departments	Director Finance	Active	Edit
DIR-002	Operations	5 departments	Director Operations	Active	Edit
DIR-003	Admin & HR	3 departments	Director Admin	Active	Edit
DIR-004	Legal	2 departments	Director Legal	Active	Edit
DIR-005	Tax Audit & Investigation	3 departments	Director Tax Audit	Active	Edit

Assignment Hierarchy

Finance & Accounts (DIR-001)

📁 Accounts → Units: Expenditure, Revenue, Reconciliation

📁 Final Accounts → Units: Reporting, Consolidation

📁 Store & Inventory → Units: Security, Non-Security

📁 IGR Collections → Units: Income Tax, LGA, MDAs

Cadre → Step Assignments

Cadre	Steps	Staff Count
GL 07	Step 1–5	45
GL 08	Step 1–5	38
GL 10	Step 1–5	52
GL 12	Step 1–5	34
GL 14	Step 1–4	18
GL 16	Step 1–3	8

Designation List

Title	Level	Staff Count
Executive Chairman	Leadership	1
Director	Directorate Head	5
HOD	Department Head	17
Senior Accountant	Senior Staff	12
Store Officer	Officer	6
Tax Officer I	Officer	28
Tax Officer II	Officer	45
Admin Officer	Officer	22

Tax, VAT & Levy Rate Management

Individual rate forms with Name, Account Code, Percentage, Active/Inactive status

Tax Rates

+ Add Tax Rate

Tax Name	Account Code	Account Head	Rate %	Status
WHT (State)	41030102	KWIRS WHT	5.00%	Active	Edit
WHT (Federal)	41030104	FIRS WHT	10.00%	Active	Edit
PAYE	41030101	KWIRS PAYE	Variable	Active	Edit

VAT Rates

+ Add VAT Rate

VAT Name	Account Code	Account Head	Rate %	Status
Standard VAT	41030103	FIRS VAT	7.50%	Active	Edit

Duties & Levies

+ Add Levy Rate

Name	Account Code	Account Head	Rate %	Status
Development Levy	12010106	Dev Tax/Levy	3.00%	Active	Edit
Stamp Duty (State)	12010104	Stamp Duty	1.00%	Active	Edit
EMTL	12010108	Electronic Money Transfer Levy	0.50%	Active	Edit

IGR Digitized Cashbook

Daily bank reconciliation entry by assigned IGR officers — workflow: Officer → Collating Officer → Head IGR → Accounts

kwirs-portal.kwarastate.gov.ng/igr/cashbook

IGR Cashbook — Access Bank

↗ ExportSubmit Daily Report

IGR Cashbook Workflow

IGR Officer Entry→IGR Collating Officer→Head IGR Unit→Directorate Collating→Final Accounts

Assigned Bank: Access Bank

Officer: Amina Yusuf — KWIRS/056

Date: 12 Feb 2026

Cashbook Entry — Feb 12, 2026

+ Add Entry

S/N	Date	Teller No.	Narration (Bank)	Narration (Platform)	Deposit	Withdrawal	PD in Stmt	Bank Charges	Direct LGMT	ET in Stmt	Directorate	LGA	Revenue Head
1	12/02	TLR-004521	PAYE — Dangote Group	PayDirect	12,450,000	—	12,450,000	2,500	—	—	INCOME_TAX	—	PAYE
2	12/02	TLR-004522	WHT — Flour Mills	Remita	3,200,000	—	—	1,800	—	3,200,000	INCOME_TAX	—	WHT
3	12/02	TLR-004523	Land Use — Ilorin	KWIRS Platform	850,000	—	—	500	850,000	—	LGA	ILORIN_WEST	Land Use Charge
4	12/02	TLR-004524	School Fees — Kwara Poly	E-Transact	5,600,000	—	—	3,200	—	5,600,000	MDAs	—	School Tuition Fees
DAILY TOTAL					22,100,000			8,000

PayDirect E-Transact Remita KWIRS Platform

IGR Receipts & Payment Journals

Auto-generated from approved cashbook — Receipts (IGR/RJ) and Payments (IGR/PJ)

IGR Receipts Journal — December 2025

IGR RECEIPTS JOURNAL FOR DECEMBER, 2025

Date	Particulars	Reference	Debit (₦)	Credit (₦)
31/12/25	Access Bank	IGR/RJ/25/12/001	100,000,002
31/12/25	Ecobank	IGR/RJ/25/12/002	100,000,002
31/12/25	Fidelity Bank	IGR/RJ/25/12/003	100,000,002
31/12/25	First Bank of Nigeria	IGR/RJ/25/12/004	100,000,002
31/12/25	GTB	IGR/RJ/25/12/006	100,000,002
31/12/25	Zenith Bank	IGR/RJ/25/12/019	100,000,002
31/12/25	IGR General Account	IGR/RJ/25/12/047	100,000,002	4,700,000,094
Being total IGR for December, 2025			4,700,000,094	4,700,000,094

Prepared By: Abdurrazaq AjibadeApproved: Director, Accounts & Finance

IGR Payment Journal — December 2025

IGR PAYMENT JOURNAL FOR DECEMBER, 2025

Date	Particulars	Reference	Debit (₦)	Credit (₦)
31/12/25	Access Bank	IGR/PJ/25/12/001		2,500,000
31/12/25	Ecobank	IGR/PJ/25/12/002		142,300,000
31/12/25	Heritage Bank	IGR/PJ/25/12/007		98,746,130
31/12/25	Jaiz Bank	IGR/PJ/25/12/008		894,321,254
31/12/25	ACCESS/UBN/UBA/GTB TSA Accts.	IGR/PJ/25/12/020	1,483,235,740
31/12/25	IGR Collection Charges	IGR/PJ/25/12/021	178,562
Being total payments for December, 2025			1,483,414,302	1,483,414,302

Prepared By: Abdurrazaq AjibadeApproved: Director, Accounts & Finance

IGR Summary Reports

Collections by Bank, by Other Revenue Types, and by Directorate (Income Tax, LGA, MDAs)

kwirs-portal.kwarastate.gov.ng/igr/summary-report

IGR Collection Summary — January 2026

↗ Export

View Report

Summary by Bank & Revenue Type

Bank / Revenue Source	Category	Amount (₦)
Access Bank	Bank	245,200,000
Ecobank	Bank	412,500,000
First Bank	Bank	389,100,000
GTB	Bank	523,800,000
Zenith Bank	Bank	478,300,000
Other Banks (14)	Bank	1,245,100,000
Deduction Accounts	Other Revenue	89,400,000
Tertiary Institutions	Other Revenue	156,800,000
GRAND TOTAL		3,540,200,000

Summary by Directorate

Directorate	Revenue Heads	Amount (₦)	% of Total
INCOME_TAX	PAYE, WHT, PIT, Direct Assessment, Dev Levy, Stamp Duties	2,124,120,000	60.0%
LGA	Land Use, Tenement, Road Tax, Market Fees, Property (KW-GIS)	708,040,000	20.0%
MDAs	Ministries, Agencies, Hospitals, Schools, Parastatals	708,040,000	20.0%

Votebook — Commitment Entry

Record commitments with PV No, Expenditure Head, Beneficiary, Amount Paid, Refunds

kwirs-portal.kwarastate.gov.ng/accounts/votebook/commitment

Votebook — Commitment Entry

↗ Export+ Add Commitment

Commitment Sheet — FY 2025/2026

Date	PV No	Payment Description	Exp. Head	Beneficiary	Amt Paid (₦)	Refund Desc	Amt Refund (₦)	Actual Amt (₦)
05/02/26	FBE-0042	IT Equipment Procurement	22020404	Apex IT Solutions	8,500,000	—	0	8,500,000
08/02/26	FBE-0043	Vehicle Maintenance	22020401	Zenith Auto Services	3,200,000	Overcharge	150,000	3,050,000
10/02/26	GTB-0015	Generator Fuel Supply	22020801	ABG Fuel Distributors	2,800,000	—	0	2,800,000

Actual Amount = Amount Paid − Amount Refunded

Votebook — Expenditure Summary Report FY 2025/2026

Expenditure Performance (Votebook)

↗ Export

Code	Details of Recurrent Expenditure	Approved Budget (₦)	Commitment (₦)	Uncommitted Bal (₦)	% Utilized
A. PERSONNEL COST
21010100	Salaries & Wages	1,800,000,000	1,349,400,000	450,600,000	75.0%
21020202	Contributory Pension	240,000,000	168,000,000	72,000,000	70.0%
Sub-Total A		2,040,000,000	1,517,400,000	522,600,000	74.4%
B. OVERHEAD COST
22020301	Office Stationeries	15,000,000	11,200,000	3,800,000	74.7%
22020401	Maint. Motor Vehicle	45,000,000	39,000,000	6,000,000	86.7%
22020404	Maint. Office/IT Equip	25,000,000	20,950,000	4,050,000	83.8%
22020801	Motor Vehicle Fuel	18,000,000	16,200,000	1,800,000	90.0%
Sub-Total B		103,000,000	87,350,000	15,650,000	84.8%
GRAND TOTAL (A + B)		2,143,000,000	1,604,750,000	538,250,000	74.9%

Fixed Asset Register

Asset registration with auto-depreciation (straight-line), 8 asset classes, NBV calculation

kwirs-portal.kwarastate.gov.ng/accounts/fixed-assets

Fixed Asset Register

↗ ExportGenerate Depreciation+ Register Asset

Total Assets

324

Total Value (₦)

2.21B

Accum. Depreciation

₦206.3M

Expired Assets

Asset Classes & Depreciation Rules

Asset Class	Default Lifespan	Monthly Dep. Ratio	Annual Rate	Asset Count
Land	∞ (No depreciation)	0%	0%	5
Buildings	50 years	0.167%	2%	8
Plant & Machinery	10 years	0.833%	10%	12
Office Equipment	5 years	1.667%	20%	124
Furniture & Fittings	5 years	1.667%	20%	89
IT Infrastructure	5 years	1.667%	20%	45
Assets Under Construction	∞ (No dep. until complete)	0%	0%	3
Motor Vehicles	4 years	2.083%	25%	38

Asset Register

AllBuildingsMotor VehiclesOffice EquipExpired

Asset ID	Class	Description	Location	Supplier	Trans. Date	Opening (₦)	Total Asset (₦)	Life	Expires	Condition
FA-001	Buildings	KWIRS Headquarters	Phase I, Ilorin	—	01/01/16	224,210,725	224,210,725	50 yrs	01/01/66	GOOD
FA-015	Motor Vehicles	Toyota Hilux 2020	Pool	Coscharis Motors	15/03/20	28,500,000	28,500,000	4 yrs	15/03/24	EXPIRED
FA-089	Office Equip	Dell Server PowerEdge R740	Server Room	Apex IT	10/06/22	12,400,000	12,400,000	5 yrs	10/06/27	GOOD
FA-102	Furniture	Executive Office Chairs (20)	HQ Floor 3	Office Hub	01/09/21	4,800,000	4,800,000	5 yrs	01/09/26	FAIR

Depreciation Schedule — Reporting Year: 2025

Depreciation Schedule Report

↗ Export

Asset ID	Description	Class	Total Asset (₦)	Annual Dep (₦)	Accum BFWD (₦)	Current Yr (₦)	Accum CFWD (₦)	NBV (₦)
FA-001	Headquarters	Buildings	224,210,725	4,484,215	40,357,931	4,484,215	44,842,145	179,368,580
FA-015	Toyota Hilux 2020	Motor Vehicles	28,500,000	7,125,000	28,500,000	0	28,500,000	0
FA-089	Dell Server R740	Office Equip	12,400,000	2,480,000	7,440,000	2,480,000	9,920,000	2,480,000
FA-102	Office Chairs (20)	Furniture	4,800,000	960,000	3,840,000	960,000	4,800,000	0

Formulas: Annual Dep = Total Asset ÷ Life Span | BFWD = Sum(Dep from purchase to Year−1) | CFWD = BFWD + Current | NBV = Total Asset − CFWD

Store Journals — Issuance & Receipt

Daily journals auto-generated from issuance/receipt — workflow: Store Officer → HOD → Final Accounts → Head Accounts → General Ledger

Store Journal Submission Workflow

✓

Issue/Receive Item

✓

Journal Created

✓

Modify Journal

Submit Journal

HOD Approves

Final Accounts

Head of Accounts

General Ledger

Note: System-generated journals cannot be overwritten. You can modify before submission but original is preserved. Approvals require comments; rejections too.

Issuance Journal

Receipt Journal

Manual Journal

to Filter View All Categories View by Category

Store Issuance Journal — S/SIJ/2026/02/016

KWARA STATE INTERNAL REVENUE SERVICE

STORE ISSUANCE JOURNAL — S/SIJ/2026/02/016 | Date: 12 February 2026

Date	Date Issued	Category	Acct Code	Acct Description	Item Name	Ref	Debit (₦)	Credit (₦)	Issued By
12/02	12/02/26	Security	3105013603	Road Worthiness Cert	Road Worthiness Certificate	S/SIJ/2026/02/016	646,200	—	Blessing Adeyeye
12/02	12/02/26	Security	3105013608	Indigene Certificate	Indigene Certificate	S/SIJ/2026/02/016	385,200	—	Blessing Adeyeye
12/02	12/02/26	Stationery	3105013620	A4 Paper	A4 Paper (Ream)	S/SIJ/2026/02/016	50,000	—	Blessing Adeyeye
12/02	12/02/26	Store Inventory Account (Credit)					—	1,081,400

Value of Issued Items₦1,081,400

Remaining Stock — Security₦84,234,500

Remaining Stock — Stationery₦3,245,000

Closing Stock Value as at 12/02/2026:

Security: ₦84,234,500Non-Security: ₦12,456,000Stationery: ₦3,245,000Total: ₦99,935,500

Prepared By: Blessing Adeyeye — Store OfficerApproved By: Abdullahi Ahmed — HOD Accounts

ViewModifySubmit Journal↗ CSV↗ PDF↗ Excel

Store Receipt Journal — S/SRJ/2026/02/004

STORE RECEIPT JOURNAL

S/SRJ/2026/02/004 | Date: 10 February 2026

Date	Category	Acct Code	Acct Description	Item Name	Ref	Debit (₦)	Credit (₦)	Supplier
10/02	Security	3105013603	Road Worthiness Cert	Road Worthiness Certificate (Batch 42)	S/SRJ/2026/02/004	4,520,000	—	FRSC
10/02	Stationery	3105013620	A4 Paper	A4 Paper Ream (500 units)	S/SRJ/2026/02/004	1,250,000	—	ABG Distributors
10/02	Store Inventory Account (Credit)					—	5,770,000

ViewModifySubmit Journal

Store & Inventory Reports

Item Report (daily), Item Issuance Report, Inventory Summary Report — all with date filters, export CSV/PDF/Excel

Report Filters

Report Type

Start Date

End Date

DAILY ITEM REPORT — 12 February 2026

Category	Acct Code	Description	Item	Unit Price (₦)	Qty Issued	Cost of Issued (₦)	Opening Stock	Stock Bal	Value of Stock (₦)	Received By	Supplier	Date
Security	3105013603	Road Worthiness Cert	Road Worthiness	6,462	100	646,200	1,473	1,373	8,872,326	Ibrahim Seriki	FRSC	12/02
Security	3105013608	Indigene Certificate	Indigene Cert	2,140	180	385,200	3,200	3,020	6,462,800	Fatima Saka	—	12/02
Stationery	3105013620	A4 Paper	A4 Paper (Ream)	2,500	20	50,000	450	430	1,075,000	Ibrahim Seriki	ABG Dist.	12/02

Total Daily Issuance Qty300

Total Daily Issuance Cost₦1,081,400

Total Qty After Issuance4,823

Total Cost of Closing Stock₦99,935,500

Item Issuance Report

Item Issuance Report — February 2026

ITEM ISSUANCE REPORT

Date	Directorate	Department	Issued To	Issued By	Item	Category	Acct Code	Qty	Unit (₦)	Total (₦)
12/02	Finance & Accounts	Accounts	Ibrahim Seriki	Blessing Adeyeye	Road Worthiness Cert	Security	3105013603	100	6,462	646,200
12/02	Finance & Accounts	Final Accounts	Fatima Saka	Blessing Adeyeye	Indigene Certificate	Security	3105013608	180	2,140	385,200
12/02	Finance & Accounts	Accounts	Ibrahim Seriki	Blessing Adeyeye	A4 Paper (Ream)	Stationery	3105013620	20	2,500	50,000

Click any row to view the store issuance voucher for that item.

Store Issuance View (Date Filtered)

Store Issuance View — Filter by Date

to Filter

Item Name	Category	Acct Code	Date Issued	Issued By	Issued To	Directorate	Dept	Qty	Unit (₦)	Total (₦)
Road Worthiness Cert	Security	3105013603	12/02/26	Blessing Adeyeye	Ibrahim Seriki	Finance & Accts	Accounts	100	6,462	646,200
Indigene Certificate	Security	3105013608	12/02/26	Blessing Adeyeye	Fatima Saka	Finance & Accts	Final Accts	180	2,140	385,200
Expense Receipt (New)	Security	3105013607	08/02/26	Blessing Adeyeye	Abdulmalik Sheriff	Operations	Enforcement	500	6,462	3,231,000
A4 Paper (Ream)	Stationery	3105013620	12/02/26	Blessing Adeyeye	Ibrahim Seriki	Finance & Accts	Accounts	20	2,500	50,000

Inventory Summary Report (Period)

Inventory Summary Report — 01 Feb to 12 Feb 2026

INVENTORY SUMMARY REPORT

Period: 01 February 2026 — 12 February 2026

Category	Opening Balance (₦)	Goods Received (₦)	Goods Returned (₦)	Goods Issued (₦)	Closing Balance (₦)
A. Security Items	82,450,000	4,520,000	125,000	2,860,500	84,234,500
B. Non-Security Items	12,100,000	800,000	0	444,000	12,456,000
C. Stationery Items	2,980,000	1,250,000	65,000	1,050,000	3,245,000
TOTAL	97,530,000	6,570,000	190,000	4,354,500	99,935,500

Formula: Closing Balance = Opening Balance + Goods Received + Goods Returned − Goods Issued

Prepared By: Blessing Adeyeye — Store OfficerApproved By: Abdullahi Ahmed — HOD Accounts

Inventory Report (Balance as at Date)

Inventory Report — Balance as at 12 Feb 2026

Select Date: View Report

Item Name	Category	Acct Code	Unit Price (₦)	Cost Price (₦)	Qty	Total Cost (₦)
Road Worthiness Certificate	Security	3105013603	6,462	6,880	1,373	9,446,240
Change of Ownership	Security	3105013605	8,200	8,650	2,450	21,192,500
Indigene Certificate	Security	3105013608	2,140	2,350	3,020	7,097,000
A4 Paper (Ream)	Stationery	3105013620	2,500	2,700	430	1,161,000

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Kwara State Internal Revenue Service Finance Portal

Color Palette

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Payment Voucher

Payment Voucher — PV/2026/01/042

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Summarised Ledger & Trial Balance — Dec 2025

Trial Balance

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Inventory — Closing Stock Report

Security Items — Stock Report

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General Journal — December 2025

Depreciation Charge Journal — Dec 2025

Global Configurations

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KWARA STATE INTERNAL REVENUE SERVICE

KWARA STATE INTERNAL REVENUE SERVICE

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Create Payment Voucher Schedule

PAYMENT VOUCHER — FBE-0042

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Office Imprest Retirement Schedule

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Office Imprest Journal — Feb 2026

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IGR Collections Report

Daily IGR Collection Report — February 2026

Collection Breakdown

Vote Book

Vote Book — FY 2025/2026

Budget Tracking by Account Head

Payable Ledger

Payable Ledger — Subsidiary Summary

Payables Summary — Trial Balance Format

Payables Journal — February 2026

Salary / Payroll Journal

Payroll — October 2025

Payroll Summary

Salary Journal — October 2025

Financial Statements & Reports

KWARA STATE INTERNAL REVENUE SERVICE

Asset Schedule — Note 1

Expenditure Performance — Schedule 5

Statement of Financial Performance

KWARA STATE INTERNAL REVENUE SERVICE

Notes to the Account

Notes to the Account — Dec 2025

Organizational Structure Setup

Organization Structure

Directorates

Cadre → Step Assignments

Designation List