MDA QUARTERLY TEMPLATE Part 2 The statement of financial performance and position

In this series I take you through the PSASB quarterly reporting template for national government ministries, departments and agencies, the one revised on 30 September 2026, section by section and in the order you fill it. I show you each page of the template and what to write in it. In Part 2 I cover: Cumulative columns and the right comparative Revenue under IPSAS 47: with and without binding arrangements Expenses by nature, commissioners' expenses and certified works Gains, losses and signatures The statement of financial position: current and non-current assets and liabilities Transfer right assets under IPSAS 48, pending bills and net assets The full series: Part 1: Front matter, from the cover to the management responsibilities Part 2: The statement of financial performance and the statement of financial position Part 3: Changes in net assets, cash flows and the budget statement Part 4: Notes one to four: establishment, compliance, basis of preparation and accounting policies Part 5: Notes five to thirty-two: revenue and expenses Part 6: Notes thirty-three to sixty-one and the appendices If this helps you prepare your quarterly report, subscribe for more, and share it with the accountants in your ministry, department or agency. You will find more at learnipsas.com. #IPSAS #PublicSectorAccounting #Kenya #QuarterlyReport #PSASB