[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-201027-105":53,"doc-detail-201027-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","ngcdf-quarterly-report-and-financial-statements-transitional-financial-statements","NGCDF - Quarterly Report and Financial Statements - Transitional Financial Statements","","Quarterly Report and Financial Statements for the National Government Constituencies Development Fund (NG-CDF) covering a specified period (ended September/December/March/June) are prepared under the accrual basis of accounting in line with International Public Sector Accounting Standards (IPSAS). The report includes transitional financial statements, key acronyms and definitions, constituency background and management information, fund mandate and legal basis, and additional financial statement components such as performance, financial position, net assets changes, cash flows, budget versus actuals, sector/project execution, and notes and annexes.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/ngcdf-quarterly-report-and-financial-statements-transitional-financial-statements/201027/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/ngcdf-quarterly-report-and-financial-statements-transitional-financial-statements/201027.png","ImageObject",442,249,{"name":88,"@type":89},"Alex Sinclair","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-10-16","2026-09-04",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Under what accounting basis and standards are the transitional financial statements prepared?","Question",{"text":108,"@type":109},"The transitional financial statements are prepared using the accrual basis of accounting under International Public Sector Accounting Standards (IPSAS).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What does the NG-CDF Fund mandate focus on at the constituency level?",{"text":113,"@type":109},"The mandate focuses on enabling and implementing national government functions through constituency-level identification and participation, promoting constitutional national values, and supporting sustainable, citizens-led development with accountability and transparency.",{"name":115,"@type":106,"acceptedAnswer":116},"Which legal act establishes the National Government Constituencies Development Fund?",{"text":117,"@type":109},"The National Government Constituencies Development Fund is established under the NG-CDF Act 2015, with amendments referenced as amended 2023, building on the earlier Constituencies Development Fund Act of 2003.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},201027,1790894907,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":141},1099523882182,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Revised 30th September 2025\nNATIONAL GOVERNMENT CONSTITUENCIES DEVELOPMENT FUND\nXXX CONSTITUENCY\nQUARTERLY REPORT AND FINANCIAL STATEMENTS\nFOR THE PERIOD ENDED SEPTEMBER/DECEMBER/MARCH/JUNE, 20XX\nTransitional Financial Statements /Prepared in accordance with the Accrual Basis of Accounting Method Under International Public Sector Accounting Standards (IPSAS)\nTable of Contents\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tPage\n\u0013 TOC \\o \"1-2\" \\h \\z \\u \u0014\u0013 HYPERLINK \\l \"_Toc172619675\" \u00141.\tAcronyms and Definition of Key Terms\t\u0013 PAGEREF _Toc172619675 \\h \u0014i\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172619676\" \u00142.\tKey Constituency Information and Management\t\u0013 PAGEREF _Toc172619676 \\h \u0014ii\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172619677\" \u00143.\tNGCDF Committee\t\u0013 PAGEREF _Toc172619677 \\h \u0014vii\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172619678\" \u00144.\tManagement Discussion and Analysis\t\u0013 PAGEREF _Toc172619678 \\h \u0014viii\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172619679\" \u00145.\tStatement Of Management Responsibilities\t\u0013 PAGEREF _Toc172619679 \\h \u0014x\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172619680\" \u00146.\tStatement of Financial Performance for the period ended Sept/Dec/March/June,20xx\t\u0013 PAGEREF _Toc172619680 \\h \u00141\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172619681\" \u00147.\tStatement Of Financial Position As At Sept/Dec/March/June,20xx\t\u0013 PAGEREF _Toc172619681 \\h \u00143\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172619682\" \u00148.\tStatement of Changes in Net Assets for the period ended Sept/Dec/March/June, 20xx\t\u0013 PAGEREF _Toc172619682 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172619683\" \u00149.\tStatement Of Cash Flows for The period ended Sept/Dec/March/June,20xx\t\u0013 PAGEREF _Toc172619683 \\h \u00146\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172619684\" \u001410.\tStatement of Comparison of Budget and Actual Amounts for Period Ended Sep/Dec/Mar/Jun xx, 20xx\t\u0013 PAGEREF _Toc172619684 \\h \u00148\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172619685\" \u001411.\tBudget Execution by Sectors And Projects For The Period Ended Sep/Dec/Mar/Jun xx, 20xx\t\u0013 PAGEREF _Toc172619685 \\h \u001411\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172619686\" \u001412.\tNotes to the Financial Statements\t\u0013 PAGEREF _Toc172619686 \\h \u001415\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172619687\" \u001413.\tAnnexes\t\u0013 PAGEREF _Toc172619687 \\h \u001447\u0015\u0015\n\u0015\nAcronyms and Definition of Key Terms\nAcronyms\nAIE\t\t\t\tAuthority to Incur Expenditure\nAC \t\t\t      Audit Committee\nCAT\t\t      Continuous Assessment Test\nDCC                  Deputy County Commissioner\nIPSAS\t\t      International Public Sector Accounting Standards.\nFAM\t\t\tFund Account Manager\nNG-CDFB          National Government Constituencies Development Fund Board\nNG-CDF\t\tNational Government Constituencies Development Fund\nNG-CDFC\t\tNational Government Constituency Development Fund Committee\nNSCA\t\t\tNational Sub-County Accountant\nPFM\t\t\tPublic Finance Management\nPMC \t\t\tProject Management Committee\nPWD\t\t\tPersons With Disability\nFY\t\t\t\tFinancial Year\nDefinition of Key Terms\nFiduciary Management - Members of Management directly entrusted with the entity's financial resources.\n(This list is an indication of the common acronyms and abbreviations; the Entity should include all from the quarterly report and financial statements prepared)\u000f\nKey Constituency Information and Management\nBackground information\nThe National Government Constituencies Development Fund (NG-CDF) formerly Constituencies Development Fund (CDF), is established under the NG-CDF Act 2015 (amended 2023). The Act is a successor to the Constituencies Development Fund (CDF) Act of 2003 which initiated the Fund and its subsequent amendments/reviews of 2007 and 2013. At the cabinet level, NG-CDF is represented by the Cabinet Secretary for the Treasury, who is responsible for the Fund's general policy and strategic direction.\nMandate\nThe mandate of the Fund as derived from sec (3) of the NG-CDF Act, 2015, is to:\nRecognize the constituency as a platform for the identification, performance, and implementation of national government functions.\nFacilitate the performance and implementation of national government functions in all parts of the Republic pursuant to Article 6 (3) of the Constitution;\nProvide for the participation of the people in the determination and implementation of identified national government devel","cbCaihtiBduLehAS","https://ap.wps.com/l/cbCaihtiBduLehAS","docx",367375,84,"English","# Acronyms and Definition of Key Terms\n# Key Constituency Information and Management\n# NGCDF Committee\n# Management Discussion and Analysis\n# Statement Of Management Responsibilities\n# Statement of Financial Performance for the period ended Sept/Dec/March/June\n# Statement Of Financial Position As At Sept/Dec/March/June\n# Statement of Changes in Net Assets for the period ended Sept/Dec/March/June\n# Statement Of Cash Flows for The period ended Sept/Dec/March/June\n# Statement of Comparison of Budget and Actual Amounts for Period Ended\n# Budget Execution by Sectors And Projects For The Period Ended\n# Notes to the Financial Statements\n# Annexes","[{\"question\":\"Under what accounting basis and standards are the transitional financial statements prepared?\",\"answer\":\"The transitional financial statements are prepared using the accrual basis of accounting under International Public Sector Accounting Standards (IPSAS).\"},{\"question\":\"What does the NG-CDF Fund mandate focus on at the constituency level?\",\"answer\":\"The mandate focuses on enabling and implementing national government functions through constituency-level identification and participation, promoting constitutional national values, and supporting sustainable, citizens-led development with accountability and transparency.\"},{\"question\":\"Which legal act establishes the National Government Constituencies Development Fund?\",\"answer\":\"The National Government Constituencies Development Fund is established under the NG-CDF Act 2015, with amendments referenced as amended 2023, building on the earlier Constituencies Development Fund Act of 2003.\"}]","NGCDF - Quarterly Report and Financial Statements - Transitional Financial Statements | DOCX",1788515043,29]