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The package is structured as Transitional IPSAS accrual-basis reporting, aligning with International Public Sector Accounting Standards. It includes placeholders for acronyms and key definitions, entity background and management, fiduciary oversight arrangements, contacts, an auditor framework, and a foreword by the CECM Finance and Economic Planning. 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It uses Transitional IPSAS financial statements prepared on the accrual basis of accounting under International Public Sector Accounting Standards (IPSAS).","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What sections should be customized for the County Receiver of Revenue?",{"text":114,"@type":110},"Customize the key entity information and management details, including background, principal activities, key management team, fiduciary oversight arrangements, entity contacts, and independent auditor information.",{"name":116,"@type":107,"acceptedAnswer":117},"What must the Management Discussion and Analysis include?",{"text":118,"@type":110},"Section A should cover operational and financial performance, including key performance indicators and observations from the financial statements. Section B should describe compliance with statutory requirements and highlight major non-compliances that could create contingent liabilities.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},172102,1790268856,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":45,"category_name":46,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":37,"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":20},2336475104042,"https://ap-avatar.wpscdn.com/avatar/22000c4c32af1715be0?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786537525561427321","Issued 30th September 2024\nRECEIVER OF REVENUE\n(County Government of XX)\nQUARTERLY REPORT AND FINANCIAL STATEMENTS\nFOR THE PERIOD ENDED SEPTEMBER/DECEMBER/MARCH/JUNE\n20XX\nTransitional IPSAS Financial Statements /Prepared in accordance with the Accrual Basis of Accounting Method Under International Public Sector Accounting Standards (IPSAS)\n\u000f\n(Leave this page blank)\nTable of Contents\t\t\t\t\t\t\t\t\t                         Page\n\u0013 TOC \\o \"1-3\" \\h \\z \\u \u0014\u0013 HYPERLINK \\l \"_Toc172623042\" \u00141.\tAcronyms and Definition of Key Terms\t\u0013 PAGEREF _Toc172623042 \\h \u0014ii\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172623043\" \u00142.\tKey Entity Information and Management\t\u0013 PAGEREF _Toc172623043 \\h \u0014iii\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172623044\" \u00143.\tForeword By the CECM Finance and Economic Planning\t\u0013 PAGEREF _Toc172623044 \\h \u0014vi\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172623045\" \u00144.\tManagement Discussion and Analysis\t\u0013 PAGEREF _Toc172623045 \\h \u0014vii\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172623046\" \u00145.\tStatement of Receiver of Revenue’s responsibilities\t\u0013 PAGEREF _Toc172623046 \\h \u0014ix\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172623047\" \u00146.\tStatement of Revenue and Disbursements for the Period Ended Sep/Dec/March/June xx, 20xx\t\u0013 PAGEREF _Toc172623047 \\h \u00141\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172623048\" \u00147.\tStatement of Financial Position as at Sep/Dec/Mar/June xx, 20xx\t\u0013 PAGEREF _Toc172623048 \\h \u00143\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172623049\" \u00148.\tStatement of Cash Flows for the Period Ended September/December/March/June xx, 20xx\t\u0013 PAGEREF _Toc172623049 \\h \u00144\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172623050\" \u00149.\tStatement of Comparison of Budget and Actual Amounts for Period Ended Sep/Dec/Mar/Jun xx, 20xx\t\u0013 PAGEREF _Toc172623050 \\h \u00145\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172623051\" \u001410.\tNotes to the Financial Statements\t\u0013 PAGEREF _Toc172623051 \\h \u00147\u0015\u0015\n\u0013 HYPERLINK \\l \"_Toc172623052\" \u001411.\tAppendix 1: Statement of Arrears of Revenue As at 30th June 20xx\t\u0013 PAGEREF _Toc172623052 \\h \u001425\u0015\u0015\n\u0015\n\u000f\nAcronyms and Definition of Key Terms\nAcronyms\nCA\t\t\tCounty Assembly\nCOB\t\t\tController of Budget\nCRF\t\t\tCounty Revenue Fund\nFY\t\t\tFinancial Year\nIPSAS\t\t\tInternational Public Sector Accounting Standards\nNT\t\t\tNational Treasury\nOSR\t\t\tOwn Source Revenue\nPFMA\t\t\tPublic Finance Management Act\nPSASB\t\tPublic Sector Accounting Standards Board\nROR\t\t\tReceiver of Revenue\nDefinition of Key Terms\nComparative FY- Comparative Prior Financial Year\nFiduciary Management- Members of Management directly entrusted with the responsibility of financial resources of the entity.\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)\n\u000f\nKey Entity Information and Management\n[Customise the details in this section to suit your entity]\nBackground information\nThe receiver of revenue is under the Department of xxx.  At the County Executive Committee level, the receiver of revenue is represented by the County Executive Committee member for …, who is responsible for the general policy and strategic direction of the receiver of revenue. The receiver of revenue is designated as a receiver on xxx by the County Executive Committee member for Finance, in accordance with section 157 of the PFM Act.\nPrincipal activities\nThe receiver of revenue collects revenue and remits it to the County Revenue Fund (CRF).\nKey Management Team\nThe County Government of xxx’ day-to-day management of revenue is under the following:\nFiduciary Management\n(Include all positions regarded as top management in your organisation as per your organisational structure).\n\u000f\nFiduciary Oversight Arrangements\nHere, provide a high-level description of the key fiduciary oversight arrangements covering (say):\nAudit and Risk Committee\nFinance committee\nParliamentary (County Assembly & Senate) Oversight Committees\nOther oversight arrangements\nEntity Headquarters\nP.O. Box XXXXX\nXXX Building/House/Plaza\nXXX Avenue/Road/Highway\nXXX, KENYA\nEntity Contacts\nTelephone: (254) XXXXXXXX\nE-mail:  xxxx@xxx.com\nWebsite: \u0013 HYPERLINK \"http://www.go.ke\" \u0014xxx.go.ke\u0015\nIndependent Auditor\nOffice of The Auditor General\nAnn","cbCaigNtoWybfp2m","https://ap.wps.com/l/cbCaigNtoWybfp2m","docx",224909,"English","# Acronyms and Definition of Key Terms\n# Key Entity Information and Management\n# Foreword By the CECM Finance and Economic Planning\n# Management Discussion and Analysis\n# Statement of Receiver of Revenue’s responsibilities\n# Statement of Revenue and Disbursements\n# Statement of Financial Position\n# Statement of Cash Flows\n# Statement of Comparison of Budget and Actual Amounts\n# Notes to the Financial Statements\n# Appendix 1: Statement of Arrears of Revenue","[{\"question\":\"What reporting period and framework does the template use?\",\"answer\":\"The template is for a quarterly period ended September/December/March/June. It uses Transitional IPSAS financial statements prepared on the accrual basis of accounting under International Public Sector Accounting Standards (IPSAS).\"},{\"question\":\"What sections should be customized for the County Receiver of Revenue?\",\"answer\":\"Customize the key entity information and management details, including background, principal activities, key management team, fiduciary oversight arrangements, entity contacts, and independent auditor information.\"},{\"question\":\"What must the Management Discussion and Analysis include?\",\"answer\":\"Section A should cover operational and financial performance, including key performance indicators and observations from the financial statements. Section B should describe compliance with statutory requirements and highlight major non-compliances that could create contingent liabilities.\"}]","Quarterly Financial Reporting Template for County Receivers of Revenue - CROR - FY 2024-25 | DOCX",1788289684]