IPSAS CASH TEMPLATE 2021 Final3

Revised Template 30th June 2021
DADAAB CONSTITUENCY
NATIONAL GOVERNMENT CONSTITUENCIES DEVELOPMENT FUND
REPORTS AND FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED

JUNE 30, 2021
Prepared in accordance with the Cash Basis of Accounting Method under the International Public Sector
Accounting Standards (IPSAS)
DADAAB Constituency
National Government Constituencies Development Fund (NGCDF)
Reports and Financial Statements for The Year Ended June 30, 2021
Table of Content Page
I. KEY CONSTITUENCY INFORMATION AND MANAGEMENT 2

II. NG-CDFC CHAIRMAN’S REPORT 5
III. STATEMENT OF PERFORMANCE AGAINST CONSTITUENCY’S PREDETRMINED OBJECTIVES
8
IV.CORPORATE SOCIAL RESPONSIBILITY STATEMENT/SUSTAINABILITY REPORTING
12
V.STATEMENT OF ENTITY MANAGEMENT RESPONSIBILITIES 15
VI.STATEMENT OF RECEIPTS AND PAYMENTS 16
VII.STATEMENT OF ASSETS AND LIABILITIES 17
IX) SUMMARY STATEMENT OF APPROPRIATION 19
XI. BUDGET EXECUTION BY SECTORS AND PROJECTS 21
X11) SIGNIFICANT ACCOUNTING POLICIES 27
XIII) NOTES TO THE FINANCIAL STATEMENTS 31
16.CHANGES IN ACCOUNTS PAYABLE – DEPOSITS AND RETENTIONS 39
XIV) REPORT OF THE INDEPENDENT AUDITORS ON THE NGCDF- DADAAB CONSTITUENCY 50
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DADAAB Constituency
I. KEY CONSTITUENCY INFORMATION AND MANAGEMENT
(a) Background information
The National Government Constituencies Development Fund (NG-CDF) formerly Constituencies

Development Fund (CDF), is established under the NG-CDF Act 2015 as amended in 2016.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 cabinet level, NG-CDFis represented by
the Cabinet Secretary for the Treasury, who is responsible for the general policy and strategic
direction of the Fund.
Mandate
The mandate of the Fund as derived from sec (3) of NG-CDF Act, 2015 is to:
a) Recognize the constituency as a platform for identification, performance and
implementation of national government functions;
b) Facilitate the performance and implementation of national government functions in all
parts of the Republic pursuant to Article 6(3)of the Constitution;
c) Provide for the participation of the people in the determination and implementation of
identified national government development projects at the constituency level pursuant to
Article 10(2)(a) of the Constitution;
d) Promote the national values of human dignity, equity, social justice, inclusiveness, equality,
human rights, non-discrimination and protection of the marginalized pursuant to Article 10
(2) (b) of the Constitution;
e) Provide for the sustainable development of all parts of the Republic pursuant to Article 10
(2) (d) of the Constitution;
f) Provide a legislative and policy framework pursuant to Article 21 (2) of the Constitution for
the progressive realization of the economic and social rights guaranteed under Article 43 of
the Constitution;
g) Provide mechanisms for the National Assembly to deliberate on and resolve issues of
concern to the people as provided for under Article 95 (2) of the Constitution;
h) provide for a public finance system that promotes an equitable society and in particular
expenditure that promotes equitable development of the country by making special
provisions for marginalized groups and areas pursuant to Article 201 (b) (iii) of the
Constitution;
i) Authorize withdrawal of money from the Consolidated Fund as provided ' under Article 206
(2) (c) of the Constitution;
j) Provide mechanisms for the National Assembly to facilitate the involvement of the people
in the identification and implementation of projects for funding by the national
government at the constituency level; and
k) Provide for mechanisms for supplementing infrastructure development at the constituency
level in matters falling within the functions of the national government at that level in
accordance with the Constitution
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DADAAB Constituency
Vision
Equitable Socio-economic development countrywide
Mission
To provide leadership and policy direction for effective and efficient management of the Fund
Core Values
1. Patriotism – we uphold the national pride of all Kenyans through our work
2. Participation of the people- We involve citizens in making decisions about programmes
we fund
3. Timeliness – we adhere to prompt delivery of service
4. Good governance – we uphold high standards of transparency, accountability, equity,
inclusiveness and integrity in the service of the people
5. Sustainable development – we promote development activities that meet the needs of the
present without compromising the ability of future generations to meet their own needs.
Functions of NG-CDF Committee
The Functions of the NG-CDF Committee is as outlined in section 11 of The National Government
Constituencies Development Fund Regulations, 2016.
(b) Key Management
The DADAAB Constituency NGCDF day-to-day management is under the following key
organs:
i. National Government Constituencies Development Fund Board (NGCDFB)

ii. National Government Constituency Development Fund Committee (NGCDFC)
(c) Fiduciary Management
The key management personnel who held office during the financial year ended 30 th June
2021 and who had direct fiduciary responsibility were:
No Designation Name
1. A.I.E holder Ahmed I.Mohamed
2. Sub-County Accountant Bosco Kilonzo
3. Chairman NGCDFC Haron Mohamed
4. Member NGCDFC Adow Mohamed Jama
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DADAAB Constituency
(d) Fiduciary Oversight Arrangements
The Audit and Risk Management Committee (ARMC) of NGCDF Board provide overall fiduciary
oversight on the activities of DADAAB Constituency NGCDF. The reports and recommendation of
ARMC when adopted by the NGCDF Board are forwarded to the Constituency Committee for action.
Any matters that require policy guidance are forwarded by the Board to the Cabinet Secretary and
National Assembly Select Committee.
(e) DADAAB Constituency NGCDF Headquarters

P.O. Box 1522-70100
Along kismayu Rd, Opp Texas petrol station
Garissa, KENYA
DADAAB Constituency NGCDF Contacts

Telephone: (254) 712 242 384
E-mail: cdfdadaab@ngcdf.go.ke
Website: www.go.ke
(f) DADAAB Constituency NGCDF Bankers

First Community Bank
P.O. Box 593 - 70100
Garissa, Kenya
(g) Independent Auditors
Auditor General
Office of the Auditor General
Anniversary Towers, University Way
P.O. Box 30084
GPO 00100
Nairobi, Kenya
(h) Principal Legal Adviser
The Attorney General

State Law Office
Harambee Avenue
P.O. Box 40112
City Square 00200
Nairobi, Kenya
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DADAAB Constituency
II. NG-CDFC CHAIRMAN’S REPORT
DADAAB national government constituency development funds as mandated by NG-cdf act,

priotized on projects for funding during the financial year 2020/2021.
The committee after carrying out the needed assessments and in consultation with other stake holders
came up with projects for funding and forwarded to the board for approval.
The following is the summary breakdown of proposed projects for funding during the financial year
2020/2021.
S/NO PROPOSED NAME AMOUNT %ALLOCATION

ALLOCATED
1. Office administration 8,225,332.00 6
2. Monitoring and evaluation 4,112,666.00 3
3. Bursary 28,582,221.13 21
4. Primary projects 4,250,000.00 3
5. Secondary school projects 54,620,000.00 40
6. Security projects 18,299,925.00 13
7. Emergency reserve 7,192,207.00 6
8. Sports activities 2,741,777.59 2
9. Environmental projects 2,741,777.59 2
10. NGCDFC social security program 6,000,000 4
TOTAL 136,765,906.31 100
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DADAAB Constituency
Percentage of sector allocation
allocation
office adm
m&e
bursary
primary projects
secondary projects
security projects
emergency
sports
environment
social security
During the financial year the committee received amount of Kshs.173, 198,536.10 from the board
that includes balances during last financial year 2019/20 and half of the allocation for 2020/21.
The committee further managed to disburse funds to both pmcs and other contractors and the
expenditure is as follows:
ITEM AMOUNT SPENT

Compensation of employees 3,909,113.00
Use of goods and services 8,270,310.65
Transfers to Other Government Units 55,975,514.00
Other grants and transfers 82,395,954.00
TOTAL PAYMENTS 150,550,891.65
During the financial year there were several emergencies that occurred but the committee through its
discretion managed to solve.
Achievements during the financial year

1. NGCDFC DADAAB constructed almost 18 new classrooms, renovated 25 classrooms and
purchased lockers in both primary and secondary schools and thus help in curbing covid 19
spread in the institutions.
2. Motivated staff by building 10 staff quarters in several schools within the constituency.
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DADAAB Constituency
3. Made several emergency interventions that affected several schools within the constituency.
Challenges during the financial year

Health:
Due to the outbreak of covid19, it was difficult to complete monitoring and evaluation of projects
Drought:
Lack of water in most of the settlements established through ngcdf funds might be closed thus
affecting the learning programs in schools within these settlements.
Poor road infrastructure:
The committee experienced difficulties in monitoring process during the rainy season thus affecting
implementation period of projects.
Project implementation
The committee experienced difficulties in implementing projects due to delay in disbursement of
funds by the NG-CDF board.
Recommendations
 The government to clearly educate youths on protective measures on covid19
 NG-CDFC to liase with NG-CDF board in order to find out whether the committee
can establish boreholes in schools in order to provide water that will reduce the
migration of communities leaving in those areas.
 Implement road projects in areas where ng-cdf projects are proposed to be
implemented so that monitoring can be done easily.
 The board should try to release funds in time for ease of implementation.
Signature
CHAIRMAN NGCDF COMMITTEE
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DADAAB Constituency
III. STATEMENT OF PERFORMANCE AGAINST CONSTITUENCY’S PREDETRMINED

OBJECTIVES
Introduction
The Accounting Officer confirms that the entity’s financial statements have been prepared in a form
that complies with relevant accounting standards prescribed by the Public Sector Accounting Standards
Board of Kenya.
Approval of the financial statements
The NGCDF-DADAAB Constituency financial statements were approved and signed by the
Accounting Officer on 28/8/ 2020.
________________________ ________________________
Fund Account Manager Sub-County Accountant
Name: Ahmed I. Mohamed Name: Bosco Kilonzo
ICPAK Member Number:
Section 81 (2) (f) of the Public Finance Management Act, 2012 requires that, at the end of each
financial year, the Accounting officer when preparing financial statements of each National
Government entity in accordance with the standards and formats prescribed by the Public Sector
Accounting Standards Board includes a statement of the national government entity’s performance
against predetermined objectives.
The key development objectives of NGCDF-DADAAB Constituency’s 2018-2022 plan includes the
following to:
Strategic Area One: Education
Broad Objectives: To improve education outcomes at all levels of learning within Dadaab
learning parameters.
Specific Objectives: To be among top performing constituencies in both academic and co-
Curriculum activities
Strategies: Bursaries for needy students (P1, Diploma, nurses, Doctors).

Building and upgrade of educational infrastructure
Scholarships/sponsorship for Secondary and college students to reduce
poverty
Construction of education excellence centers
Develop integrated education system
Introduce Mentoring, life skills, leader programs in schools
Donation of learning and teaching materials to school
Built public libraries at central location.
Train ECD teachers
Develop integrated education system for nomadic lifestyle geared
toward poverty reduction/wealth creation.
Strategic Area Two: Security Sub Sector
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DADAAB Constituency
Broad Objectives: Enhance security for residents through multi-stakeholder pronged

approaches.
Specific Objectives: Improved security and reduce insecurity as well as diminish number of
youths joining terror groups.
Improve border security and strengthen security establishment.
To improve morale of security personnel hence better services.
To conduct regular patrols undertaken to preempt terror attacks.
Strategies: Construct police post and staff quarters.

Build staff house/kips and motor proof sand bag.
Construction of police lines, fence and digging defense trenches for the
forces.
Promote nyumba kumi, know your neighbor campaign and
Anti-radicalization initiatives.
Facilitation of NPRs as well as community policing
Strategic Area Three: Sports and Youth Sector
Broad Objectives: To improve sports outcomes and talents at all levels of youths.
Specific Objectives: To improve sports facilities geared towards not only promoting
football but also other sports such as athletics.
To develop youth talents.
To improve sports performance at the constituency level and at least
win one awards at county level.
To repose grabbed sports facilities.
To have economically engaged youth and increase employment
Opportunities.
Strategies: Develop and equip sports facilities.

Hold annual talent shows.
Link youth sports clubs with county and national clubs.
Map all public playground and stadia land.
Empower Youth entrepreneurs: Increased compliance with AGPO
requirement.
Strategic Area four: Environment and sanitations.
Broad objectives: To enhance environmental, water and sustainable sanitation.

To enhance environmental, water and sustainable sanitation.
To plan for unforeseen emergencies and disasters at constituency level
Specific Objectives: Increased afforestation and improved environment conservation.
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DADAAB Constituency
Increased hygiene and environmental safety.

Increased access to water.
Increased rain water harvesting.
Increased water banking for use during draught.
Improved hygiene and environmental safety.
Strategies: Plant more trees.

Hold quarterly environmental clean ups.
Rehabilitation of bore holes per wards.]
Drill community boreholes.
Construction of water gutters for rain harvesting.
Procurement of water tanks.
Construction of waste dumping sites.
Strategic Area five: Other National Government Functions Sector
Broad Objectives: To improve Dadaab constituents access to other national government services.
Specific Objectives: To construct registration of person’s facilities

To establish child protection facilities
To improve youths and gender rights at the constituency level
To initiate health care insurances among nomadic populations and
reduction of vulnerable families at Constituency level.
To hold sensitization meetings and barazas for Dadaab residents on the
need to have NHIF and other medical insurances.
To functional criminal justice system with full time resident district
magistrate.
Strategies: Ease access to government services

Establishment of child protection services
Establishment of Youth and Gender affairs office
Rolling out of social protection system
Operationalization of criminal justice system
Strategic Area Six: Emergencies Sector
Broad Objectives: To plan for unforeseen emergencies and disasters at constituency level.
Objectives:
To improve timely response to unforeseen events.
To establish and improve disaster response and mitigation plans.
To offer proactive advise as well as action on draught mitigations efforts.
To offer effective response to wildfires.
Strategies: Establishment of risk management plans.

Set aside funds for unforeseen circumstances.
Disaster preparedness and mitigation plan.
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DADAAB Constituency
Management of wildfire.
Progress on attainment of Strategic development objectives
For purposes of implementing and cascading the above development objectives to specific sectors, all
the development objectives were made specific, measurable, achievable, realistic and time-bound
(SMART) and converted into development outcomes. Attendant indicators were identified for
reasons of tracking progress and performance measurement: Below we provide the progress on
attaining the stated objectives:
Constituen Objective Outcome Indicator Performance

cy
Program
Education To improve Bursaries for needy Increased number pupils Number of

education students. and students with students who got
outcomes at all Scholarships/sponsorship bursaries at the beginningbursaries and
levels of learning for Secondary and college of each year. sponsorship
within Dadaab students to reduce poverty
learning Increased scholarship
parameters students each academic
year
-
Building and upgradeImproved
of student learning All primary Number of
educational environment and primary and
infrastructure secondary secondary
schools schools built and
upgarded
Security Construct police Improved border Built six police post in Number of police
post and staff security and reduced the border locations post built and staff
quarters insecurity (Liboi, Dadaab, quarters
Alango Arba, constructed
Kumahumato,
Labasigale)
Build staff Improved morale of six kips and adequate Number of staff
house/kips and security personnel sand bag provided house having
motor proof hence better services (Liboi, Dadaab, kips and sand
sand bag Alango Arba, bags
Kumahumato,
Labasigale)
Environme Construction Increased rain 30 gutter system Number of water
nt of water water harvesting constructed gutters
gutters for rain constructed
harvesting
Procurement Increased water Purchasing of 50 Number of water
of water tanks banking for use water tanks and tanks purchased
during draught installed(6 per and installed
wards)
Sports Hold annual Youth talents One talent show per Number of talent
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DADAAB Constituency
talent shows developed year; venue and shows held.

activities
reports/picture
Emergency Establishment Improved disaster Evacuation of disaster Number of
of risk response and victims such as victims evacuated
management mitigation plans floods, earthquakes,
plans
Set aside funds Improved timely Construct blown Number of
for Unforeseen response to roofs, sunk toilets, unforeseen events
circumstances unforeseen events and collapse of and remedies
structures at the undertaken
constituency level
IV.CORPORATE SOCIAL RESPONSIBILITY STATEMENT/SUSTAINABILITY

REPORTING
NGCDF – DADAAB Constituency exists to transform lives. This is our purpose; the driving force
behind everything we do. It’s what guides us to deliver our strategy, which is founded on social
sector, namely; Education & Training, Security Sector Support, Environment, and Sports. This pillar
also makes special provisions for Kenyans with various disabilities and previously marginalized
communities.
SUSTAINABILITY STRATEGY AND PROFILE

The Dadaab NG-CDF Committee endeavoured to work within the existing policy guidelines that
helped in focusing on the service deliver and drive to better performance with the involvement of
both internal and external stakeholders on matters development. The relevance of this was attributed
to our vision, mission and core values as provided for in our strategic plan.
Model Definition Relevance to sustainable strategy
Vision A truly prosperous constituency to give What the constituency is striving

every resident better standard of living. for in the future that influence the
strategies, purpose and aspirations
put in place
Mission To transform lives by harmonizing and This communicates what the office
managing resources to create an does to attain sustainable
environment for equitable and developments
sustainable development and prosperity
of all Dadaab constituents.
Core Values Transparency and accountability. These are the norms , principles
Professionalism and integrity and beliefs that the office upholds
Professionalism and integrity. in order to follow the right path
Commitment and teamwork / Neutrality towards attainment of the set
and objectivity/ Timeliness and objectives
excellence/ Advocacy for citizen
participation
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DADAAB Constituency
1. ENVIRONMENTAL PERFORMANCE
Environment Policy and Action Plan Protection of the environment in which we live and operate is
part of Dadaab NG-CDF initiatives Care for the environment is one of our key responsibilities and an
important aspect in the way in which carry out our operations. Our Environmental Policy
In this policy statement
 Plant more trees.

 Hold quarterly environmental clean ups.
 Rehabilitation of bore holes per wards.
 Drill community boreholes.
 Construction of water gutters for rain harvesting.
 Procurement of water tanks.
 Construction of waste dumping sites.
2. EMPLOYEES WELFARE TERMS AND CONDITIONS OF SERVICE

This highlights the general rules governing employment of NG-CDFC staff in such matters as
appointments, promotions and related matters.
3. MARKET PLACE PRACTICES

NG-CDFC fund was designed to support constituency-level, grass-root development projects. It is
aimed to achieve equitable distribution of development resources across regions and to control
imbalances in regional development brought about by partisan politics. It targets all constituency-
level development projects.
During projects implementation the office transfers funds to the Project Management Committees
who are thereafter guided during tendering process, to ensure that the locals benefit competitively in
the provision of services and materials to the projects.
Payments to suppliers are done promptly upon presentation of requisite supporting documents
Advertisement for tenders is done publicly and no form of discrimination is applied to unfairly lock
out interested bidders
In order to safeguard consumer rights and interests, the Dadaab NG-CDF came up with a service
charter and the complaints handling policy, principles and procedures brochure. The service charter
points out our commitment in ensuring that we provide quality services to our customers with high
level professionalism, dignity, integrity and courtesy, whereas complaints handling policy, principles
and procedures shows our commitment to consistent, fair and confidential complaint handling and to
resolve complaints as quickly as possible
4. COMMUNITY ENGAGEMENTS
Public Participation in Project Identification and Implementation and Monitoring
The NG-Constituency Development Act 2015 stipulates in part 5 section 27 subsection 1 and 2 that
the chairperson of the NG-CDFC shall, within the first year of the commencement of a new
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DADAAB Constituency
Parliament and at least once every two years thereafter, convene open forum public meetings in every
ward in the constituency to deliberate on development matters in the ward and in the constituency.
The NG-CDFC shall then deliberate on project proposals from all the wards in the constituency and
any other projects which the Constituency Committee considers beneficial to the constituency,
including joint projects with other constituencies, consider the national development plans and
policies and the constituency strategic development plan, and identify a list of priority projects, both
immediate and long term, out of which the list of projects to be submitted in accordance with the Act
shall be drawn from. There after the list of proposed constituency based projects to be covered under
this Act shall be submitted by NG-CDFC to the Board.
Public participation is the process that directly engages the concerned stakeholders in decision-
making and gives full consideration to public input in making that decision.
Covid-19 Mitigation Measures
Taking into consideration the current Corona Virus epidemic, in line with the Governments directive
on reducing the chances of being infected or spreading COVID-19, the office resolved in aiding by
taking the following precautionary measures by distributing 150 bottles of 500mls sanitizers to the
community free of charge, purchased 75 hand wash tanks (50 liters) with metal stand to the
Government offices within the constituency.
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DADAAB Constituency
V.STATEMENT OF ENTITY MANAGEMENT RESPONSIBILITIES
Section 81 (1) of the Public Finance Management Act, 2013 requires that, at the end of each financial
year, the accounting officer for a National Government Entity shall prepare financial statements in
respect of that entity. Section 81 (3) requires the financial statements so prepared to be in a form that
complies with relevant accounting standards as prescribed the Public Sector Accounting Standards
Board of Kenya from time to time.
The Accounting Officer in charge of the NGCDF-DADAAB Constituency is responsible for the
preparation and presentation of the entity’s financial statements, which give a true and fair view of the
state of affairs of the entity for and as at the end of the financial year (period) ended on June 30, 20XX.
This responsibility includes: (i) maintaining adequate financial management arrangements and ensuring
that these continue to be effective throughout the reporting period; (ii) maintaining proper accounting
records, which disclose with reasonable accuracy at any time the financial position of the entity; (iii)
designing, implementing and maintaining internal controls relevant to the preparation and fair
presentation of the financial statements, and ensuring that they are free from material misstatements,
whether due to error or fraud; (iv) safeguarding the assets of the entity; (v) selecting and applying
appropriate accounting policies; and (vi) making accounting estimates that are reasonable in the
circumstances.
The Accounting Officer in charge of the NGCDF-DADAAB Constituency accepts responsibility for
the entity’s financial statements, which have been prepared on the Cash Basis Method of Financial
Reporting, using appropriate accounting policies in accordance with International Public Sector
Accounting Standards (IPSAS). The Accounting Officer is of the opinion that the entity’s financial
statements give a true and fair view of the state of entity’s transactions during the financial year ended
June 30, 20XX, and of the entity’s financial position as at that date. The Accounting Officer charge of
the NGCDF-DADAAB Constituency further confirms the completeness of the accounting records
maintained for the entity, which have been relied upon in the preparation of the entity’s financial
statements as well as the adequacy of the systems of internal financial control.
The Accounting Officer in charge of the NGCDF-DADAAB Constituency confirms that the entity has
complied fully with applicable Government Regulations and the terms of external financing covenants
(where applicable), and that the entity’s funds received during the year under audit were used for the
eligible purposes for which they were intended and were properly accounted for. Further
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DADAAB Constituency
VI.STATEMENT OF RECEIPTS AND PAYMENTS
Note 2020 – 2021 2019 - 2020

Kshs Kshs
RECEIPTS
Transfers from NGCDF Board 1 173,198,536 111,210,064
Proceeds from Sale of Assets 2 - -
Other Receipts 3 - -
TOTAL RECEIPTS 173,198,536 111,210,064
PAYMENTS
Compensation of employees 4 3,909,113 3,625,176

Use of goods and services 5 8,270,311 7,423,709
Transfers to Other Government Units 6 55,975,514 59,987,432
Other grants and transfers 7 82,395,954 43,498,518
Acquisition of Assets 8 -
Other Payments 9 -
TOTAL PAYMENTS 150,550,892 114,534,835

SURPLUS/(DEFICIT) 22,647,644 (3,324,772)
The accounting policies and explanatory notes to these financial statements form an integral part of the
financial statements. The NGCDF-DADAAB Constituency financial statements were approved on
28/8/2021 and signed by:
National Sub-County Chairman NG-CDF Committee

Fund Account Manager Accountant
Name: Ahmed I. Mohamed Name: Bosco Kilonzo Name: Haron Mohamed
ICPAK M/No:
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DADAAB Constituency
VII.STATEMENT OF ASSETS AND LIABILITIES
Note 2019-2020 2018-2019

Kshs Kshs
FINANCIAL ASSETS
Cash and Cash Equivalents

Bank Balances ( as per the cash book) 10A 24,300,180 1,652,536
Cash Balances (cash at hand) 10B - -
Total Cash and Cash Equivalents 24,300,180 1,652,536
Accounts Receivable
Outstanding Imprests 11 - -
TOTAL FINANCIAL ASSETS 24,300,180 1,652,536
FINANCIAL LIABILITIES
Accounts Payable (Deposits)
Retention 12A - -
Gratuity 12B - -
TOTAL FINANCIAL LIABILITES - -
NET FINANCIAL ASSETS 24,300,180 1,652,536
REPRESENTED BY
Fund balance b/fwd 13 1,652,536 4,977,307
Prior year adjustments 14 - -
Surplus/Deficit for the year 22,647,644 (3,324,771)
NET FINANCIAL POSITION 24,300,180 1,652,536

ICPAK M/No:
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DADAAB Constituency
VIII)STATEMENT OF CASHFLOW
2020 - 2021 2019 - 2020

Kshs Kshs
Receipts from operating activities
Transfers from NGCDF Board 1 173,198,536 111,210,064
Other Receipts 3 - -
Total receipts 173,198,536 111,210,064
Payments for operating activities
Compensation of Employees 4 3,909,113 3,625,176
Use of goods and services 5 8,270,311 7,423,709
Transfers to Other Government Units 6 55,975,514 59,987,432
Other grants and transfers 7 82,395,954 43,498,518
Other Payments 9 -
Total payments 150,550,892 114,534,835
Total Receipts Less Total Payments 22,647,644 (3,324,772)
Adjusted for:
Decrease/(Increase) in Accounts receivable:
15 - -
(outstanding imprest)
Increase/(Decrease) in Accounts Payable:
16 - -
(deposits/gratuity and retention)
Prior year adjustments 14 - -
Net cash flow from operating activities 22,647,644 (3,324,772)
CASHFLOW FROM INVESTING ACTIVITIES
Proceeds from Sale of Assets 2 - -

Acquisition of Assets 9 - -
Net cash flows from Investing Activities - -
NET INCREASE IN CASH AND CASH EQUIVALENT 22,647,644 (3,324,772)
Cash and cash equivalent at BEGINNING of the year 10 1,652,536 4,977,307
Cash and cash equivalent at END of the year 24,300,180 1,652,536

ICPAK M/No:
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DADAAB Constituency
IX) SUMMARY STATEMENT OF APPROPRIATION
Actual on Budget
Receipt/Expense Original Final % of
Adjustments Comparable Utilisation
Item Budget Budget Utilisation
Basis Difference
a b c=a+b d e=c-d f=d/c %
Opening Previous
RECEIPTS balance(C/BK) outstanding
and AIA Disbursements
Transfers from 219,616 174,85 44,7

79.6%
CDF Board 136,765,906 1,652,536 81,198,536 ,978 1,072 65,906
Proceeds from
- 0.0%
Sale of Assets - - - - -
Other Receipts - 0.0%

- - - - -
81,198,53 219,616 174,85 44,7
TOTAL RECEIPTS 79.6%
136,765,906 1,652,536 6 ,978 1,072 65,906
PAYMENTS
- -
Compensation of 3,97 41, 487,77 4,499, 3,90 5
86.9%
Employees 0,467 002 7 246 9,113 90,133
Use of goods and 8,36 4,637,98 13,005, 8,27 4,7
63.6%
services 7,531 - 8 519 0,311 35,208
Transfers to
Other
65.7%
Government 58,87 1,611, 24,773,92 85,255, 55,97 29,2
Units 0,000 534 8 462 5,514 79,948
Other grants and 65,55 116,760 82,39 34,3
70.6%
transfers 7,908 - 51,203,024 ,932 5,954 64,978
Acquisition of 95, 9
0.0%
Assets - - 95,819 819 - 5,819
Other Payments - 0.0%

- - - -
Funds pending
- 0.0%
approval - - - - -
136,76 1,652, 81,198,53 219,616 150,55 69,0
TOTAL 68.6%
5,906 536 6 ,978 0,892 66,086
19
DADAAB Constituency
(X)
Reconciliation of Summary Statement of Appropriation to Statement of Assets and Liabilities
Description
Amount
Budget utilisation difference totals
69,066,086.00
th
Less undisbursed funds receivable from the Board as at 30 June 2021 (44,765,906.00
)
24,300,181.00
Add Accounts payable
-
Less Accounts Receivable
(-)
Add/Less Prior Year Adjustments
-
Cash and Cash Equivalents at the end of the FY 2020/2021
24,300,181.00
The NGCDF-DADAAB Constituency financial statements were approved on 28/8/ 2021 and signed by:

ICPAK M/No:
20
DADAAB Constituency
XI. BUDGET EXECUTION BY SECTORS AND PROJECTS
Programme/ Actual on Budget

Original
Sub- Adjustments Final Budget comparable utilization
Budget
programme basis difference
Opening Previous
2020/2021 balance(C/BK outstanding 2020/2021 30-06-21
) and AIA disbursment
s
Kshs Kshs Kshs Kshs Kshs
1.0
Administratio
n and
Recurrent
1.1
3,970, 41,0 487,7 4,499, 3,909, 590,1
Compensation
467 02 77 246 113 33
of employees
1.2 Committee 1,594, 979,3 2,574, 1,399, 1,175,2
allowances 865 - 89 254 000 54
1.3 Use of
2,660, 1,158,5 3,818, 2,538, 1,280,2
goods and
000 - 99 599 311 88
services
1.4 Capacity 500,0 500,0 500,0
Building - - 00 00 - 00
8,225, 41,0 3,125,7 11,392, 7,846, 3,545,6
Sub-Total
332 02 65 099 424 75
2.0
Monitoring
and
evaluation
2.1 Capacity 1,370, 1,000,0 2,370, 1,220, 1,150,8
building 888 - 00 888 000 88
2.2 Committee 1,370, 500,0 1,870, 1,751, 119,8
allowances 889 - 00 889 000 89
2.3 Use of
1,370, 500,0 1,870, 1,362, 508,8
goods and
889 - 00 889 000 89
services
4,112, 2,000,0 6,112, 4,333, 1,779,6
Sub-Total
666 - 00 666 000 66
3.0
Emergency
3.1 emergency
- - - - - -
3.2 primary 7,192, 563,2 7,755, 11,250, (3,495,3
schools 207 - 41 448 813 65)
3.3 secondary
schools - - - - - -
3.4 tertiary
institutions - - - - - -
3.5 security
projects - - - - - -
3.6 others
- - - - - -
7,192, 563,2 7,755, 11,250, (3,495,3
Sub-Total
207 - 41 448 813 65)
4.0 Bursary
21
DADAAB Constituency
and Social
Security
4.1 Primary
Schools - - - - -
4.2 Secondary 14,216, 12,544,9 26,761, 19,414, 7,346,3
Schools 110 - 66 076 700 76
4.3 Tertiary 14,366, 408,7 14,774, 18,114, (3,339,8
Institutions 111 - 28 839 700 61)
4.4
Universities - - - - - -
4.5 Social 6,000, 6,000,0 12,000, 12,000,0
Security 000 - 00 000 - 00
34,582, 18,953,6 53,535, 37,529, 16,006,5
Sub-Total
221 - 94 915 400 15
5.0 Sports
5.1 sport 2,741, 2,747,3 5,489, 2,737, 2,751,3
activities 778 - 54 132 800 32
2,741, 2,747,3 5,489, 2,737, 2,751,3
Sub-Total
778 - 54 132 800 32
6.0
Environment
6.1 abdisugow
913,9 913,9 913,
boarder police
26 - - 26 926 (0)
camp
6.2 alango
913,9 913,9 913, 9
arba police
26 - - 26 000 26
camp
6.3 abdisugow
913,9 913,9 913, 9
boarder police
26 - - 26 000 26
camp
6.4 saretho 457,8 457,8 457,8
primary sch - - 92 92 - 92
6.5 dadaab 457,8 457,8 457,8
primary school - - 92 92 - 92
6.6 liboi 457,8 457,8 457,8
6.7dagahley 457,8 457,8 457,8
6.8 damajaley 457,8 457,8 457,8
6.9 kulan 457,8 457,8 457,8
2,741, 2,747,3 5,489, 2,739, 2,749,2
Sub-Total
778 - 52 130 926 04
7.0 Primary
Schools
Projects
7.1 damajaley 1,800, 1,800, 1,800,0
primary school 000 - - 000 - 00
7.2 dertu 700,0 700,0 700,
primary school 00 - - 00 000 -
7.3lix sheel 700,0 700,0 700,0
7.4magudo 700,0 700,0 700,
22
DADAAB Constituency
7.5 marothiley 700,0 700,0 700,0

7.6 saretho 1,100, 1,100, 1,100,
7.8 bula kheir 350,0 350,0 350,0
7.9 lix sheel 1,710,0 1,710, 1,710,
primary school - - 00 000 000 -
7.10
1,710,0 1,710, 1,710,
marothiley
- - 00 000 000 -
primary school
7.11 dertu 2,893,6 2,893, 2,850, 43,6
primary school - - 67 667 000 67
7.12 magudo 1,615,0 1,615, 1,615,
7.13 bula kheir 1,615,0 1,615, 1,615,
7.14 mugudo 656,1 656,1 656,
7.15 abakaile 249,9 249,9 249,
7.16 alango
315,3 315,3 315,
arba primary
- - 49 49 349 -
school
7.17 saretho 200,0 200,0 200,
7.18 hamey 30,0 30,0 30,
46,5 46,5 46,
7.19 fidle shg
- - 00 00 500 -
7.2 dagelema 70,0 70,0 70,
7.21 bagdad 92,5 92,5 92,
shg - - 00 00 500 -
6,050, 11,204,1 17,254, 13,660, 3,593,6
Sub-Total
000 - 81 181 514 67
8.0 Secondary
Schools
Projects
8.1 al hidaya
4,500, 4,500, 1,900, 2,600,0
secondary
000 - - 000 000 00
school
8.2 alikune
350,0 350,0 300, 50,0
secondary
00 - - 00 000 00
school
8.3 alikune
1,500, 1,500, 1,500,0
secondary
000 - - 000 - 00
school
8.4 dadaab
7,000, 7,000, 6,865, 135,0
secondary
000 - 000 000 00
school
8.5 dadaab
7,450, 7,450, 7,225, 225,0
secondary
000 - 000 000 00
school
8.6 haji idris 7,450, 7,450, 3,725, 3,725,0
sec sch 000 - 000 000 00
8.7 kulan sec 7,450, 7,450, 3,725, 3,725,0
23
DADAAB Constituency
sch 000 - 000 000 00

8.8 liboi sec 1,500, 1,500, 1,500,0
sch 000 - 000 - 00
8.9 liboi
3,000, 3,000, 2,850, 150,0
secondary
000 - 000 000 00
school
9.0 nasib
2,500, 2,500, 2,500,0
secondary
000 - 000 - 00
school
9.1 alikune
4,500, 4,500, 4,500,0
secondary
000 - 000 - 00
school
9.2 damajaley
4,500, 4,500, 4,275, 225,0
secondary
000 - 000 000 00
school
9.3 damajaley
560,0 560,0 560,0
secondary
00 - 00 - 00
school
9.4 alikune
560,0 560,0 560,0
secondary
00 - 00 - 00
school
9.5 liboi sec 1,611, 1,611, 1,611,5
school - 534 - 534 - 34
9.6 nasib sec 4,000,0 4,000, 4,000,
school - - 00 000 000 -
9.7 alikune sec 3,000,0 3,000, 2,700, 300,0
school - - 00 000 000 00
9.8 alikune sec 1,700,0 1,700, 1,700,
school - - 00 000 000 -
9.9 liboi sec 3,000,0 3,000, 2,850, 150,0
school - - 00 000 000 00
10.1
900,0 900,0 900,0
damajaley sec
- - 00 00 - 00
school
10.2
300,0 300,0 300,0
damajaley sec
- - 00 00 - 00
school
10.3 dertu sec 469,7 469,7 469,7
school - - 47 47 - 47
52,820, 1,611, 13,369,7 67,801, 42,115, 25,686,2
Sub-Total
000 534 47 281 000 81
9.0 Health
institutions
Projects
9.1 nhif cover

- - - - -
Sub-Total
- - - - -
10.0 Security
Projects
10.1 assistant
county 2,000, 2,000, 2,000,0
commissioner 000 - - 000 - 00
labasigale
10.2 dertu 3,299, 3,299, 3,134, 164,9
police station 925 - - 925 929 96
10.3 5,000, 5,000, 4,800, 200,0
abdisugow 000 - - 000 000 00
24
DADAAB Constituency
boarder police
camp
10.4 alango
5,000, 5,000, 4,750, 250,0
arba police
000 - - 000 000 00
station
10.5
kumahumato
1,500, 1,500, 1,500,0
assistant
000 - - 000 - 00
county
commissioner
10.6 labasigale
assistant sub-
1,500, 1,500, 1,500,0
county
000 - - 000 - 00
commissioner
office
10.7 dadaab
deputy county 5,000,0 5,000, 4,846, 153,9
commissioner - 00 000 059 41
s office
10.8 alango
3,000,0 3,000, 2,850, 150,0
arba adm
- - 00 000 000 00
police camp
10.9 liboi 2,000,0 2,000, 2,000,0
police camp - - 00 000 - 00
10.10liboi 1,000,0 1,000, 1,000,0
police camp - - 00 000 - 00
10.11
assistant
3,400,0 3,400, 3,230, 170,0
county
- - 00 000 000 00
commissioner
labasigale
10.12
assistant
2,900,0 2,900, 2,900,0
county
- - 00 000 - 00
commissioner
saretho
10.13 deputy
county 2,900,0 2,900, 2,850, 50,0
commissioner - - 00 000 000 00
liboi
10.14 dadaab
600,0 600,0 600,0
deputy county
- - 00 00 - 00
commissioner
10.15 liboi
600,0 600,0 600,0
deputy county
- - 00 00 - 00
co,,issioner
10.16
assistant
600,0 600,0 600,0
county
- - 00 00 - 00
commissioner
saretho
10.17
assistant
600,0 600,0 600,0
county
- - 00 00 - 00
commissioner
liboi
10.18
assistant
600,0 600,0 600,0
county
- - 00 00 - 00
commissioner
labasigale
25
DADAAB Constituency
10.19 liboi 600,0 600,0 600,0

police camp - - 00 00 - 00
10.20 liboi
600,0 600,0 600,0
adm police
- - 00 00 - 00
camp
10.21 sinan 114,3 114,3 114,3
dev. Group - - 56 56 - 56
10.22 saretho 1,677,0 1,677, 1,677,
police camp - - 27 027 027 -
18,299, 26,191,3 44,491, 28,138, 16,353,2
Sub-Total
925 - 83 308 015 93
11.0
Acquisition of
assets
11.1 Motor
Vehicles - - - - - -
11.2
Construction
of CDF office - - - - - -
11.3 Purchase
of furniture 95,8 95,8 95,8
and - - 19 19 - 19
equipment
11.4 Purchase
of computers - - - - - -
95,8 95,8 95,8
Sub-Total
- - 19 19 - 19
12.0 ROADS
12.1
13.0 Others
13.1 Strategic
Plan - - - - - -
13.2
Innovation
Hub - - - - - -
13.3TIVET
- - - - - -
Sub-Total
- - - - - -
13 tertiary
institutions
projects
13.1
sebcounty 200,0 200,0 200,
education - - 00 00 000 -
office
200,0 200,0 200,
Sub-Total
00 00 000
GRAND 136,765, 1,652, 81,198,5 219,616, 150,550, 69,066,0
TOTALS 906 536 36 978 892 86
(NB: This statement is a disclosure statement indicating the utilisation in the same format as the
entity’s budgets which are programme based. Ensure that this document is completed to enable
consolidation by the National Treasury)
26
DADAAB Constituency
X11) SIGNIFICANT ACCOUNTING POLICIES
The principle accounting policies adopted in the preparation of these financial statements are set
out below:
1. Statement of Compliance and Basis of Preparation
The financial statements have been prepared in accordance with Cash-basis International Public
Sector Accounting Standards (IPSAS) as prescribed by the Public Sector Accounting Standards
Board (PSASB) and set out in the accounting policy note below. This cash basis of accounting has
been supplemented with accounting for; a) receivables that include imprests and salary advances
and b) payables that include deposits (gratuity and retentions).
The financial statements comply with and conform to the form of presentation prescribed by the
PSASB. The accounting policies adopted have been consistently applied to all the years presented.
2. Reporting Entity
The financial statements are for the NGCDF-DADAAB Constituency. The financial statements
encompass the reporting entity as specified under section 81 of the PFM Act 2012
3. Reporting Currency
The financial statements are presented in Kenya Shillings (Ksh), which is the functional and
reporting currency of the Governmentand all values are rounded to the nearest Kenya Shilling.
4. Significant Accounting Policies
The accounting policies set out in this section have been consistently applied by the entity for all
the years presented.
a) Recognition of Receipts
The entity recognises all receipts from the various sources when the event occurs, and the
related cash has actually been received by the Entity.
27
DADAAB Constituency
Transfers from the National Government Constituency Development Fund (NG-CDF)

Transfers from the NG-CDF to the constituency are recognized when cash is received in the
Constituency account.
Proceeds from Sale of Assets

Proceeds from disposal of assets are recognized as and when cash is received in the
constituency account.
Other receipts
These include Appropriation-in-Aid and relate to receipts such as proceeds from sale of
tender documents, rent receipts, interest earned on bank balances, hire of
Plant/Equipment/Facilities, Unutilized funds from PMCs among others.
Unutilized Funds from PMCs.
All unutilized funds of the Project Management Committee (PMC) are returned to
the constituency account. Unutilized funds from PMCs are recognised as other
receipts upon return to the constituency account.
External Assistance
External assistance refers to grants and loans received from local, multilateral and bilateral
development partners. In the year under review there was no external assistance received.
b) Recognition of payments
The Entity recognises all payments when the event occurs and the related cash has actually
been paid out by the entity.
Compensation of Employees
Salaries and wages, allowances, statutory contribution for employees are recognized in the
period when the compensation is paid.
Use of Goods and Services

Goods and services are recognized as payments in the period when the goods/services are
paid for. Such expenses, if not paid during the period where goods/services are consumed,
shall be disclosed as pending bills.
Acquisition of Fixed Assets

The payment on acquisition of property plant and equipment items is not capitalized. The
cost of acquisition and proceeds from disposal of these items are treated as payments and
receipts items respectively. Where an asset is acquired in a non-exchange transaction for
nil or nominal consideration and the fair value of the asset can be reliably established, a
contra transaction is recorded as receipt and as a payment.
A fixed asset register is maintained by each constituency and a summary provided for
purposes of consolidation. This summary is disclosed as an annexure to the financial
statements.
28
DADAAB Constituency
5. In-kind contributions
In-kind contributions are donations that are made to the constituency in the form of actual goods
and/or services rather than in money or cash terms. These donations may include vehicles,
equipment or personnel services. Where the financial value received for in-kind contributions can
be reliably determined, the constituency includes such value in the statement of receipts and
payments both as receipts and as payments in equal and opposite amounts; otherwise, the
contribution is not recorded.
6. Cash and Cash Equivalents.

Cash and cash equivalents comprise cash on hand and cash at bank, short-term deposits on call and
highly liquid investments with an original maturity of three months or less, which are readily
convertible to known amounts of cash and are subject to insignificant risk of changes in value.
Bank account balances include amounts held at various commercial banks at the end of the
financial year.
7. Accounts Receivable
For the purposes of these financial statements, imprests and advances to authorised public officers
and/or institutions which were not surrendered or accounted for at the end of the financial year
are treated as receivables. This is in recognition of the government practice where the imprest
payments are recognized as payments when fully accounted for by the imprest or AIE holders. This
is an enhancement to the cash accounting policy. Other accounts receivables are disclosed in the
financial statements.
8. Accounts Payable
For the purposes of these financial statements, Deposits (gratuity and retentions) held on behalf of
third parties have been recognized on an accrual basis (as accounts payables). This is in recognition
of the government practice of retaining a portion of contracted services and works pending
fulfilment of obligations by the contractor and to hold deposits on behalf of third parties. Gratuity
earned on monthly is held on behalf of the employee and later paid at the end of the contract
period. This is an enhancement to the cash accounting policy adopted by National Government
Constituencies Development Fund as prescribed by PSASB. Other liabilities including pending bills
are disclosed in the financial statements.
9. Pending Bills
Pending bills consist of unpaid liabilities at the end of the financial year arising from contracted
goods or services during the year or in past years. As pending bills do not involve the payment of
cash in the reporting period, they are recorded as ‘memorandum’ or ‘off-balance’ items to provide
a sense of the overall net cash position of the entity at the end of the financial year. When the
pending bills are finally settled, such payments are included in the Statement of Receipts and
Payments in the year in which the payments are made.
10. Unutilized Fund

Unutilized funds consist of bank balances in the constituency account and funds not yet disbursed
by the Board to the constituency at the end of the financial year. These balances are available for
29
DADAAB Constituency
use in the subsequent financial year to fund projects approved in the respective prior financial
years consistent with sec 6(2) and sec 7(2) of NGCDF Act, 2015
11. Budget
The budget is developed on a comparable accounting basis (cash basis except for imprest which is
accounted for on an accrual basis), the same accounts classification basis, and for the same period
as the financial statements. The original budget was approved by Parliament on 30 June 2020 for
the period 1st July 2020 to 30th June 2021 as required by law. Included in the adjustments are Cash
book opening balance, AIA generated during the year and constituency allocations not yet
disbursed at the beginning of the financial year.
A comparison of the actual performance against the comparable budget for the financial year
under review has been included in the financial statements.
12. Comparative Figures

Where necessary, comparative figures for the previous financial year have been amended or
reconfigured to conform to the required changes in presentation.
13. Subsequent Events

There have been no events subsequent to the financial year end with a significant impact on the
financial statements for the year ended 30th June 2021.
14. Errors
Material prior period errors are corrected retrospectively in the first set of financial statements
authorized for issue after their discovery by: i. restating the comparative amounts for prior
period(s) presented in which the error occurred; or ii. If the error occurred before the earliest prior
period presented, restating the opening balances of assets, liabilities and net assets/equity for the
earliest prior period presented.
During the year, errors that have been corrected are disclosed under note 14 explaining the nature
and amounts.
15. Related Party Transactions

The Entity regards a related party as a person or an entity with the ability to exert control
individually or jointly, or to exercise significant influence over the Entity, or vice versa.
30
DADAAB Constituency
XIII) NOTES TO THE FINANCIAL STATEMENTS
1. TRANSFERS FROM OTHER GOVERNMENT ENTITIES
Description 2020-2021 2019-2020

Kshs Kshs
NGCDF Board
AIE NO.B096942 1 15,000,000.00
AIE NO.B104563 2 11,830,812.00
AIE NO.B104591 3 19,000,000.00
AIE NO.B823502 4 27,367,724.10
AIE NO.B124505 5 9,000,000.00
AIE NO.B124836 1 8,000,000.00
AIE NO.B124915 2 10,000,000.00
AIE NO.B119770 3 13,000,000.00
AIE NO.B128061 4 6,900,000.00
AIE NO.B128373 5 6,000,000.00
AIE NO.B128784 6 12,000,000.00
AIE NO.B126079 7 7,100,000.00
AIE NO.B126369 8 10,000,000.00
AIE NO.B140515 9 12,000,000.00
AIE NO.B132116 10 6,000,000.00
AIE NO.B041033 11 43,210,063.50
AIE NO.B047391 12 4,000,000.00
AIE NO.B041454 13 20,000,000.00
AIE NO.B047872 7,000,000.00
AIE NO.B049249 14,000,000.00
AIE NO.B104264 23,000,000.00
TOTAL 173,198,536.10 111,210,063.50
2. PROCEEDS FROM SALE OF ASSETS
2020-2021 2019-2020
Kshs Kshs
Receipts from sale of Buildings - -

Receipts from the Sale of Vehicles and Transport Equipment - -
Receipts from sale of office and general equipment - -
Receipts from the Sale Plant Machinery and Equipment - -
Total - -
31
DADAAB Constituency
NOTES TO THE FINANCIAL STATEMENTS (Continued)
3. OTHER RECEPTS
2020-2021 2019-2020
Kshs Kshs
Interest Received - -
Rents - -
Receipts from sale of tender documents - -
Hire of plant/equipment/facilities - -
Unutilized funds from PMCs - -
Other Receipts Not Classified Elsewhere - -
Total - -
4. COMPENSATION OF EMPLOYEES
2020-2021 2019-2020
Kshs Kshs
NG-CDFC Basic staff salaries 3,014,187.00 2,681,514.00
Personal allowances paid as part of salary
House Allowance -
Transport Allowance -
Leave allowance -
Gratuity paid to contractual employees 760,926.00 809,462.00
Employer Contributions Compulsory national social security 134,000.00 134,200.00
schemes-NSSF
Total 3,909,113.00 3,625,176.00
32
DADAAB Constituency
5. USE OF GOODS AND SERVICES
2020-2021 2019-2020
Kshs Kshs
Committee Expenses 3,473,528.00 3,000,000.00
Utilities, supplies and services 4,072.00 -
Electricity 10,000.00 12,060.00
Water& Sewerage charges 92,550.00 -
Office rent 630,000.00 980,000.00
Communication, supplies and services 62,500.00 -
Domestic travel and subsistence 1,384,400.00 350,000.00
Printing, advertising and information supplies & services 106,000.00 -
Rentals of produced assets - -
Training expenses-Capacity building - 100,000.00
Hospitality supplies and services 44,700.00 200,000.00
Insurance costs - -
Specialized materials and services - -
Office and general supplies and services 712,600.00 88,205.00
Other operating expenses- Postal Corporation 55,350.00 730,000.00
Fuel, oil &lubricants 378,097.00 729,787.00
Bank service commission& charges 35,513.65 69,665.00
Routine maintenance – vehicles and other transport equipment 49,000.00 -
Routine maintenance – other assets 12,000.00 -
Total 8,270,310.65 7,423,709.00
33
DADAAB Constituency
6. TRANSFER TO OTHER GOVERNMENT ENTITIES
Description 2020-2021 2019-2020

Kshs Kshs
Transfers to primary schools (see attached list) 13,860,514.00 25,619,082.00
Transfers to secondary schools (see attached list) 42,115,000.00 27,668,350.00
Transfers to tertiary institutions (see attached list) - 6,700,000.00
TOTAL 55,975,514.00 59,987,432.00
7. OTHER GRANTS AND OTHER PAYMENTS
2020-2021 2019-2020
Kshs Kshs
Bursary – secondary schools (see attached list) 19,414,700.00 2,235,800.00
Bursary – tertiary institutions (see attached list) 18,114,700.00 14,387,238.00
Bursary – special schools (see attached list) - -
Mock & CAT (see attached list) - -
Social Security programmes (NHIF) - -
Security projects (see attached list) 28,138,015.00 16,912,500.00
Sports projects (see attached list) 2,737,800.00 2,177,980.00
Environment projects (see attached list) 2,739,926.00 1,150,000.00
Emergency projects (see attached list) 11,250,813.00 6,635,000.00
Total 82,395,954.00 43,498,518.00
34
DADAAB Constituency
8. ACQUISITION OF ASSETS
2020-2021 2019-2020
Kshs Kshs
Purchase of Buildings - -
Construction of Buildings - -
Refurbishment of Buildings - -
Purchase of Vehicles and Other Transport Equipment - -
Overhaul of Vehicles and Other Transport Equipment - -
Purchase of Household Furniture and Institutional Equipment - -
Purchase of Office Furniture and General Equipment - -
Purchase of ICT Equipment, Software and Other ICT Assets - -
Purchase of Specialized Plant, Equipment and Machinery - -
Rehabilitation and Renovation of Plant, Machinery and Equip. - -
Acquisition of Land - -
Acquisition of Intangible Assets - -
Total - -
9. OTHER PAYMENTS
2020-2021 2019-2020
Kshs Kshs
Strategic plan - -
ICT Hub - -
- -
35
DADAAB Constituency
10: CASH BOOK BANK BALANCE

10A: BANK ACCOUNTS (CASH BOOK BANK BALANCE)
Name of Bank, Account No. & currency 2020-2021 2019-2020
Kshs(30/06/2021) Kshs(30/06/2020)
First community bank-Garissa branch
DADAAB NG-CDF
Account no.95767. 24,300,180.45 1,652,536.00
Total 24,300,180.45 1,652,536.00
10B: CASH IN HAND

Location 1 - -
Location 2 - -
Location 3 - -
Other Locations (specify) - -
Total - -
[Provide cash count certificates for each]
36
DADAAB Constituency
11: OUTSTANDING IMPRESTS
Date Imprest
Amount
Name of Officer or Institution Taken Amount Taken Balance
Surrendered
Kshs Kshs Kshs
Name of Officer dd/mm/yy - - -
Total - - -
[Include an annex if the list is longer than 1 page.]
12A. RETENTION
2020-2021 2019-2020
KShs KShs
Retention as at 1st July (A) 917,110.00 632,873.00
Retention held during the year (B) 689,922.00 430,149.00
Retention paid during the Year (C) 917,110.00 145,912.00
Closing Retention as at 30th June D= A+B-C 689,922.00 917,110.00
[Provide short appropriate explanations as necessary.
12B. GRATUITY
2020-2021 2019-2020
KShs KShs
Gratuity as at 1st July (A) 760,926.00 809,462.00
Gratuity held during the year (B) - -
Gratuity paid during the Year (C) 760,926.00 809,462.00
Closing Gratuity as at 30th June D= A+B-C - -
[Provide short appropriate explanations as necessary
37
DADAAB Constituency
13. BALANCES BROUGHT FORWARD
2020-2021 2019-2020
(1st July 2021) (1st July 2020)
Kshs Kshs
Bank accounts 24,300,180.45 1,652,536.00
Cash in hand - -
Imprest - -
Total 24,300,180.45 1,652,536.00

[Provide short appropriate explanations as necessary]
14. PRIOR YEAR ADJUSTMENTS
Balance b/f Adjustments Adjusted

FY 2019/2020 as Balance** b/f
per Audited FY 2019/2020
Financial
statements
Description of the error Kshs Kshs Kshs
Bank account Balances 1,652,536.00 - 1,652,536.00
Cash in hand - - -
Accounts Payables (-) - (-)
Receivables - - -
Others (specify) - - -
TOTAL 1,652,536.00 - 1,652,536.00
** The adjusted balances are not carried down on the face of the financial statement.
(Entity to provide disclosure on the adjusted amounts)
15. CHANGES IN ACCOUNTS RECEIVABLE – OUTSTADING IMPREST`
2020-2021 2019-2020
KShs KShs
st
Outstanding Imprest as at 1 July (A) - -
Imprest issued during the year (B) 5,732,000.00 5,475,340.00
Imprest surrendered during the Year (C) 5,732,000.00 5,475,340.00
closing accounts in account receivables D= A+B-C - -
38
DADAAB Constituency
16. CHANGES IN ACCOUNTS PAYABLE – DEPOSITS AND RETENTIONS

2020 – 2021 2019 - 2020
KShs KShs
st
Deposit and Retentions as at 1 July (A) 917,110.00 632,873.00
Deposit and Retentions held during the year (B) 689,922.00 430,149.00
Deposit and Retentions paid during the Year (C) 917,110.00 145,912.00
closing account receivables D= A+B-C 689,922.00 917,110.00
39
DADAAB Constituency
17. OTHER IMPORTANT DISCLOSURES
17.1: PENDING ACCOUNTS PAYABLE (See Annex 1)
2020-2021 2019-2020
Kshs Kshs
Construction of buildings - -
Construction of civil works - -
Supply of goods - -
Supply of services - -
- -
17.2: PENDING STAFF PAYABLES (See Annex 2)
2020-2021 2019-2020
Kshs Kshs
NGCDFC Staff - -
Others (specify) - -
- -
17.3: UNUTILIZED FUND (See Annex 3)

2020-2021 2019-2020
Kshs Kshs
Compensation of employees 590,133.00 487,777.00
Use of goods and services 4,735,208.00 4,637,988.00
Amounts due to other Government entities (see attached list) 29,279,948.00 24,773,928.00
Amounts due to other grants and other transfers (see
34,364,978.00 51,203,024.00
attached list)
Acquisition of assets 95,819.00 95,819.00
Others (specify) - -
Funds pending approval - -
69,066,086.00 81,198,536.00
40
DADAAB Constituency

17.4: PMC account balances (See Annex 5)
2020-2021 2019-2020
Kshs Kshs
PMC account balances (see attached list) - -
- -
41
DADAAB Constituency
ANNEX 1 - ANALYSIS OF PENDING ACCOUNTS PAYABLE
There were no pending accounts payables as at 30 June 2021.
42
DADAAB Constituency
ANNEX 2 - ANALYSIS OF PENDING STAFF PAYABLES
There were no pending staff payables as at 30 June 2021.
43
DADAAB Constituency
ANNEX 3 – UNUTILIZED FUND
Outstanding
Outstanding Balance Outstanding Balance Balance
Name 2020/2021 2019/2020 2018/2019 Comment
Kshs Kshs
1.0 Administration
and Recurrent
1.1 Compensation of
employees 590,133.00 487,777 - Pending Disbursement
Subtotals 590,133.00 487,777
2.3 Use of goods and
services 4,735,208.00 4,637,988 - Pending Disbursement
Subtotals 4,735,208.00 4,637,988
7.0 Primary Schools
Projects
Lix Sheel Primary
School 700,000.00 1,800,000 - Pending Disbursement
Marothiley Primary
Dertu Primary School 43,667.00 3,000,000 - Pending Disbursement
Magudo Primary
School 1,700,000 - Pending Disbursement
Bula Kheir Primary
school 350,000.00 1,700,000 - Pending Disbursement
Damajaley primary
school 1,800,000.00 - Pending Disbursement
8.0 Secondary
Schools Projects
Nasib Secondary
School 2,500,000.00 4,000,000 - Pending Disbursement
Alikune Secondary
Alikune Secondary
School 1,500,000.00 1,700,000 - Pending Disbursement
Liboi Secondary
school 1,500,000.00 3,000,000 - Pending Disbursement
Liboi Secondary
school 1,611,534.00 1,611,534 - Pending Disbursement
Damajaley secondary
school 900,000.00 892,647 - Pending Disbursement
Damajaley secondary
school 300,000.00 0 - Pending Disbursement
Dertu Secondary
School Admin Block
PMC 469,747.00 469,747 - Pending Disbursement
al hidaya sec sch 2,600,000.00 0 0 Pending Disbursement
dadaab sec sch 135,000.00 0 0 Pending Disbursement
44
DADAAB Constituency
dadaab sec sch 225,000.00 0 0 Pending Disbursement

haji idris sec sch 3,725,000.00 0 0 Pending Disbursement
kulan sec sch 3,725,000.00 0 0 Pending Disbursement
Liboi Secondary
school 150,000.00 0 0 Pending Disbursement
Alikune Secondary
School 4,500,000.00 0 0 Pending Disbursement
Damajaley secondary
Damajaley secondary
Alikune Secondary
School 560,000.00 0 0 Pending Disbursement
Alikune Secondary
School 300,000.00
Liboi Secondary
9.0 Tertiary
institutions Projects
Sub county Education
office - 100,000 - Pending Disbursement
Sub-Total 29,279,948.00 24,773,928 Pending Disbursement
3.0 Emergency
Emergency (3,495,365.00) 563,241 - Pending Disbursement
4.0 Bursary and
Social Security
4.2 Secondary Schools 7,346,376.00 12,544,966 - Pending Disbursement
4.3 Tertiary
Institutions &
Universities (3,339,861.00) 408,728 - Pending Disbursement
4.5 Social Security 12,000,000.00 6,000,000 - Pending Disbursement
5.0 Sports
Sports 2,751,332.00 2,747,354 - Pending Disbursement
6.0 Environment
Abdisugow boarder
police camp 926.00 Pending Disbursement
Alango Arba Police
Camp 926.00 Pending Disbursement
Saretho Primary
School 457,892 457,892 - Pending Disbursement
Dadaab primary
School 457,892 457,892 - Pending Disbursement
Liboi Primary school 457,892 457,892 - Pending Disbursement
Dagahley Primary
school 457,892 457,892 - Pending Disbursement
45
DADAAB Constituency
Damajaley secondary
school 457,892 457,892 - Pending Disbursement
Kulan Primary School 457,892 457,892 - Pending Disbursement
10.0 Security
Projects
Dadaab Deputy
County
Commissioner’s
Office 5,000,000 - Pending Disbursement
Alango Arba
Administration Police
Camp 250,000.00 3,000,000 - Pending Disbursement "
Liboi Police Camp –
Officer Commanding
Station 600,000.00 2,000,000 - Pending Disbursement
Officer Commanding
Station 600,000.00 2,677,027 - Pending Disbursement
Assistant County
Commissioner
Labasigale 2,000,000.00 3,400,000 - Pending Disbursement
Assistant County
Commissioner Saretho 600,000.00 2,900,000 - Pending Disbursement
Deputy County
Commissioner dadaab 600,000.00 2,900,000 - Pending Disbursement
Dadaab Deputy
county commission 153,941.00 600,000 - Pending Disbursement
Liboi Deputy County
Commissioner 600,000.00 600,000 - Pending Disbursement
Assistant County
Commissioner Saretho 2,900,000.00 600,000 - Pending Disbursement
Assistant County
Commissioner Liboi 600,000.00 600,000 - Pending Disbursement
Assistant County
Commissioner
Labasigale 1,500,000.00 600,000 - Pending Disbursement
Officer Commanding
Station 2,000,000.00 600,000 - Pending Disbursement
Liboi Administration
Police Camp 1,000,000.00 600,000 - Pending Disbursement
Sinan Development
Group 114,356.00 114,356 - Pending Disbursement
dertu police station 164,996.00
Abdisugow boarder
police camp 200,000.00
kumahumato Deputy
county commission 1,500,000.00
alango arba police
camp 150,000.00
46
DADAAB Constituency
Assistant County
Commissioner
Labasigale 170,000.00
Liboi Deputy County
Commissioner 50,000.00
Assistant County
Commissioner
Labasigale 600,000.00
Subtotals 34,364,979.00 51,203,024
11.0 Acquisition of
assets
11.3 Purchase of
furniture and
equipment 95,819.00 95,819 - Pending Disbursement
Subtotals 95,819.00 95,819
12.0 Others
12.2 Innovation Hub - - - Pending Disbursement
Subtotals - -
TOTAL 69,066,087.00 81,198,536
47
DADAAB Constituency
ANNEX 4 – SUMMARY OF FIXED ASSET REGISTER
Asset class Historical Additions during Disposals Historical

Cost b/f the year (Kshs) during the year Cost
(Kshs) (Kshs) (Kshs)
2019/20 2020/21
Land - - - -
Buildings and - - - -
structures
Transport equipment - - - -
Office equipment, - - - -
furniture and fittings
ICT Equipment, 1,800,000.00 1,100,000.00 - 2,900,000.00
Software and Other
ICT Assets
Other Machinery and 500,000.00 500,000.00 - 1,000,000.00
Equipment
Heritage and cultural - - - -

assets
Intangible assets - - - -
Total 2,300,000.00 1,600,000.00 - 3,900,000.00
48
DADAAB Constituency
ANNEX 5 –PMC BANK BALANCES AS AT 30TH JUNE 2021
Bank Bank
Account Balance Balance
PMC Bank number 2020-2021 2019-2020
49
DADAAB Constituency
XIV) REPORT OF THE INDEPENDENT AUDITORS ON THE NGCDF- DADAAB CONSTITUENCY
PROGRESS ON FOLLOW UP OF AUDITOR RECOMMENDATIONS
The following is the summary of issues raised by the external auditor, and management
comments that were provided to the auditor. We have nominated focal persons to resolve the
various issues as shown below with the associated time frame within which we expect the
issues to be resolved.
Status: Timeframe:
Reference Focal Point
Issue / (Resolved / (Put a date
No. on the Management person to resolve
Observations Not when you
external comments the issue (Name
from Auditor Resolved) expect the issue
audit Report and designation)
to be resolved)
50

IPSAS CASH TEMPLATE 2021 Final3

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Revised Template 30th June 2021

NATIONAL GOVERNMENT CONSTITUENCIES DEVELOPMENT FUND

REPORTS AND FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED

Table of Content Page

I. KEY CONSTITUENCY INFORMATION AND MANAGEMENT 2

I. KEY CONSTITUENCY INFORMATION AND MANAGEMENT

(a) Background information

The National Government Constituencies Development Fund (NG-CDF) formerly Constituencies

Functions of NG-CDF Committee

(b) Key Management

i. National Government Constituencies Development Fund Board (NGCDFB)

(c) Fiduciary Management

(d) Fiduciary Oversight Arrangements

(e) DADAAB Constituency NGCDF Headquarters

DADAAB Constituency NGCDF Contacts

(f) DADAAB Constituency NGCDF Bankers

(g) Independent Auditors

(h) Principal Legal Adviser

The Attorney General

II. NG-CDFC CHAIRMAN’S REPORT

DADAAB national government constituency development funds as mandated by NG-cdf act,

S/NO PROPOSED NAME AMOUNT %ALLOCATION

Percentage of sector allocation

ITEM AMOUNT SPENT

Achievements during the financial year

Challenges during the financial year

CHAIRMAN NGCDF COMMITTEE

III. STATEMENT OF PERFORMANCE AGAINST CONSTITUENCY’S PREDETRMINED

Approval of the financial statements

Strategies: Bursaries for needy students (P1, Diploma, nurses, Doctors).

Strategic Area Two: Security Sub Sector

Broad Objectives: Enhance security for residents through multi-stakeholder pronged

Strategies: Construct police post and staff quarters.

Strategic Area Three: Sports and Youth Sector

Strategies: Develop and equip sports facilities.

Strategic Area four: Environment and sanitations.

Broad objectives: To enhance environmental, water and sustainable sanitation.

Specific Objectives: Increased afforestation and improved environment conservation.

Increased hygiene and environmental safety.

Strategies: Plant more trees.

Strategic Area five: Other National Government Functions Sector

Specific Objectives: To construct registration of person’s facilities

Strategies: Ease access to government services

Strategic Area Six: Emergencies Sector

Strategies: Establishment of risk management plans.

Progress on attainment of Strategic development objectives

Constituen Objective Outcome Indicator Performance

Education To improve Bursaries for needy Increased number pupils Number of

talent shows developed year; venue and shows held.

IV.CORPORATE SOCIAL RESPONSIBILITY STATEMENT/SUSTAINABILITY

SUSTAINABILITY STRATEGY AND PROFILE

Vision A truly prosperous constituency to give What the constituency is striving

In this policy statement

 Plant more trees.

2. EMPLOYEES WELFARE TERMS AND CONDITIONS OF SERVICE

3. MARKET PLACE PRACTICES

V.STATEMENT OF ENTITY MANAGEMENT RESPONSIBILITIES