Accountant General’s Desk

Accountant General's Desk

Accrual Accounting - Notices and guidelines

Gazette Notice No. 11033 – Adoption of Accrual-Based Standards of Accounting with effect from 1st July 2024

Gazette Notice No. 10892 – The establishment of the Steering Committee to oversee this transition.

Annual and Quarterly Accrual Based Financial Reporting Templates FY 2024-2025

Cash to Accrual Templates FY2024-25

Cash to Accrual Quarterly Templates FY2024-25

Cash to Accrual Annual Templates FY2024-25

Audit Opinions

Hosted Links

Kenya Electricity Transmission Company

KENGEN

Kenya Ports Authority

NHIF

JKUAT

Kenya Airports Authority

Kenya Railways Corporation

National Housing Corporation of Kenya

Kenya Revenue Authority

Kenya Civil Aviation Authority

Central Bank of Kenya

Audit Reports 2023/2024

Hosted Links

Report of the Auditor – General on Credit Guarantee Scheme

Annual Unaudited Consolidated Financial Statements

FY 2024/2025

THE TRANSMITAL LETTER OAG – FY2024-2025

ANNUAL CONSOLIDATED FINANCIAL STATEMENTS FOR SAGAS – FY2024-2025

MDAs ANNUAL CONSOLIDATED FINANCIAL STATEMENTS – 2024-2025

COUNTY GOV CONSOLIDATION FINANCIAL STATEMENT 24-25

CFS – ANNUAL CONSOLIDATED FINANCIAL STATEMENTS FOR 2024-25

FY 2023/2024

TRANSMITAL LETTER TO OAG – ANNUAL CONSOLIDATED FINANCIAL STATEMENTS 2024

Unaudited Annual Financial Statements for MDAs

Unaudited Annual Financial Statements for SC & SAGAs

Unaudited Annual Financial Statements for County Governments

Unaudited Annual Financial Statements for Consolidated Fund Services

UNAUDITED – ANNUAL PUBLIC DEBT MANAGEMENT REPORT 2023-2024

Financial Statements

Year 2023

FINANCIAL STATEMENTS – SAGAs 2023

FINANCIAL STATEMENTS – COUNTY GOVERNMENTS 2023

FINANCIAL STATEMENTS – THE CONSOLIDATED FUND 2023

FINANCIAL STATEMENTS – MDAs 2023

Reporting Templates

Templates for 2024

Annual Templates for 2024 – FY23-24

Annual Reporting Templates FY2023

Annual County-Public-Funds-and-Schemes-IPSAS-Accrual-Financial-template-for-FY-2022-23-Revised-June-2023

Annual County Assembly Financial Reporting Template- FY 2023

Annual-Template-for-County-Revenue-Fund-2023

Annual-IPSAS-Accrual-template-for-SC-SAGAs-FY2021-2023-Revised-June-23

Annual-IFRS-Reporting-template-for-SC-Revised FY2022-23

Annual-Financial-Reporting-Template-for-TVETs-and-TTCs-Revised-FY-2022-2323

Annual-Financial-Reporting-template-for-National-Govt-Car-loan-and-mortgage-funds- 2022-2023

Annual-Financial-Reporting-Template-for-Level-4-and-5-Hospitals-Revised-FY 2022-23

Annual-Financial-Reporting-Template-for-Development-Projects-Revised-FY-2022-23023

Annual-Financial-Reporting-Template-for-County-ROR-2023

Annual-Financial-Reporting-template-Cities-and-Municipal-Boards-23032023 (002)

Annual-County-Executive-Financial-Reporting-Template-FY 2023

Annual-Consolidated-County-Governments-Financial-Statements-Template-FY 2023

Annual IFRS Reporting template for Public Water Companies Revised FY2022-23

Annual Financial Reporting template-for-National-Govt-Receivers of Revenue Revised FY 2022-23

Annual Financial Reporting Template for Public Secondary Schools Revised FY 2022-23

Annual Financial Reporting Template for MDAs Revised FY2022-23

Annual Templates for County Governments

Annual-County-Executive-Financial-Reporting-Template-FY-2021-2022-Revised-June-2022-NT

Annual-Financial-Reporting-Template-for-Level-4-and-5-Hospital-2021-2022-issued-June-2022-NEW-NT

Annual-Financial-Reporting-template-Cities-and-Municipal-Boards-21-22-Issued-June-2022-NEW-NT

Annual-Financial-Reporting-Template-for-County-ROR-for-2021-2022-issued-June-2022-NEW-NT

Annual-Template-for-County-Revenue-Fund-for-FY-2021-2022-NEW-NT

Annual-Template-for-County-Assembly-Revised-June-30-2022-NT

Annual-Consolidated-County-Governments-Financial-Statements-Template-FY-2021-2022-Revised-June2022-NT

County-Public-Funds-and-Schemes-IPSAS-Accrual-Financial-template-for-FY-2021-22-Revised-June-2022-NT

Water-Companies-Financial-reporting-template-IFRS-2021-2022-issued-June-2022-NEW-NT

Guidelines-for-Level-4-and-5-Public-Hospitals-Financial-Reporting-Template-2022

Annual Templates for MDAs

Annual-MDAs-financial-reporting-template-for-FY-2021-2022-Revised-June-2022-NT

Annual-Template-Development-Projects-Reporting-for-FY-2021-2022-Revised-June-2022-NT

Annual-Financial-Reporting-template-for-National-Govt-Car-loan-and-mortgage-funds-21-22-NEW-NT

Annual-Financial-reporting-template-for-National-Govt-ROR-for-2021-2022-Revised-June-2022-NT

Annual Templates for SCs & SAGAs

Annual-Template-for-TVETs-and-TTCs-FY-2021-22-Revised-June-2022-NT

Annual-IPSAS-Accrual-template-for-SC-SAGAs-FY2021-2022-Revised-June-2022-NT

Annual-IFRS-Reporting-template-for-SC-for-2021-2022-revised-June-2022-NT

Annual-Financial-Reporting-template-for-National-Govt-Car-loan-and-mortgage-funds-21-22-NEW-NT-1

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IFRS template for SC & SAGAs Revised June 2021

IPSAS Accrual template for SC SAGAs Revised June 2021

TVET FINANCIAL REPORTING TEMPLATE JUNE 2021

TVET FINANCIAL REPORTING TEMPLATE JUNE 2020 29

IPSAS Accrual template for SC SAGAs Revised June 2020 29

TVET FINANCIAL REPORTING TEMPLATE JUNE 2019

IPSAS Accrual template for SC SAGAs Revised June 2019

IFRS template for SC SAGAs Revised June 2020 29

IFRS template for SC SAGAs Revised June 2019

Quarterly Templates for County Governments

County TVETs Quarterly Reporting template revised June 2021

Quarterly reporting templates County Assembly revised June 2021

County Executive Quarterly Reporting template revised June 2021

Temp C3 IPSAS Cash County Assembly Quarterly Reporting Template

County Assembly In-year reporting template_Revised_06.04.16

County Executive In-year reporting template_Revised_06.04.16

Quarterly Templates for MDAs

Quarterly – Final Receivers Of Revenue Template for FY 2020-2021 Revised June 2021amended

Quarterly – Reporting Template for MDAs for FY 2021-2022 Updated for June 2021

Quarterly – Project reporting template Revised June 2021

Temp A2 The National Government MDAs cash basis – Illustrative Financial Statements Quarterly FS

Temp A3 IPSAS Cash projects quarterly template

Temp A4 Project Cash Basis – Illustrative Financial Statements Quarterly FS Quarterly -project-reporting-template Revised June 2021

BANK ACCOUNTS RETURN

Quarterly Templates for SCs & SAGAs

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For more information on transition to accrual accounting and access to relevant documents kindly visit https://www.accrualaccounting.go.ke/