General guidelines for Annual Returns
A) Administrative guidelines for Annual Returns
Returns are due within three (3) months after the
completion of the financial year of an
The financial year of an organization is as stated in their constitution and this
can not be changed without express permission from the Board (see requirements for
change of constitution)
Each NGO is obliged to know its financial year and should contact the Board in case
NGOs have 3 months subsequent to the end of their financial year to prepare and
submit audited accounts.
NGOs whose returns are outstanding and are alerted to the same have 21 days within
which to submit the returns, failure to which action will be taken against them.
NGOs who submit late returns have 21 days to pay the penalty failure to which action
will be taken against them.
A filing fee of KES 2,000 should accompany annual returns.
The NGO Board discourages filing of nil returns since this implies the NGO is dormant;
and this can form a basis for reviewing the NGOs registration. Organizations are encouraged
not to base their reports solely on donor funding but to documents as well, contributions
from directors in terms of voluntary work and provision of premises as well as contributions
from the community. This could be presented as an addendum to form 14
B) Process for submission
Returns should be submitted on a duly filled
NGOs should respond to all the relevant parts of
Form14 and should
not refer to auxiliary documents.
NGOs may key in
Form14 and reformat
it to accommodate more information if necessary.
NGOs are encouraged to file annual narrative reports alongside
Form14, and those
organizations that do not provide sufficient information on
Form14 will be
additionally, asked to submit narrative reports.
NGOs with receipts of over KES 1,000,000 per annum must submit audited accounts.
Audits should be conducted by registered accounting firms.
Financial information should be stated in Kenya shillings as far as possible
C) Guidelines for filling Form14
Period– Refers to a 12 month reporting period
based on the NGOs financial year i.e. if the organization's financial year is January
to December then the reporting period should be stated “ the period ending December
Classification by sector. Refers to the key sector
the NGO engages in i.e. Health, Agriculture, Micro finance, HIV/AIDS e.t.c.
Staff Establishment –Please indicate if staff are volunteers or formally employed.
Local Staff- Refers to Kenyan staff employed by the organization.
Previous year staff refers to the number of Kenyan staff employed by the NGO in the year
previous to the current report.
Current Year staff refers to the number of Kenyan staff employed by the NGO in the year
Turnover- Refers to the sum total of new employees and employees who have left the
NGO in the period under review.
Total amount refers to the total receipts by the NGO for the year in review stated
in Kenya Shillings.
Where Banked- Refers to the specific bank(s) plus branches where the NGO's money has been
Amount spent on Project refers to the specific amounts spent directly on project
activities and should specify the projects and amounts spent. It might be necessary
to provide a narrative report for this.
Amount spent on administration- Refers to operational costs e.g. rent, as well as
utilities like water, telephone maintenance costs etc
Personnel emoluments- Refers to staff salaries, allowances and benefits
Other running costs- Refers to costs not covered above
Projects Continued from the Previous year- Refers to projects implemented in the
previous year whose implementation was carried forward to the period in review.
Projects started during the year-Refers to projects whose implementation started
in the year/period in review.
Projects completed during the year- Refers to projects whose implementation started
earlier or within the reporting period and which implementation was completed in
the period in review. It is useful to state the geographical localities where the
projects were carried out.
Contribution by the Local Community: Requires the NGO to describe any contributions
made towards the implementation of their projects by the communities they work with
in terms of Labour, materials and cash. NGOs are encouraged to compute contributions
of materials and labour in terms of their monetary value.
Nature of Programmes carried: Requires a description of the programs implemented
by the NGO stating nature of activities, target group and numbers reached.
Critique of the Program: Requires the NGO to briefly highlight achievements, lessons
learnt and proposed way forward.
Staff Development: In house training- Refers to training offered internally by the
NGO to its staff.
Other Training: Refers to trainings provided for staff through external sources
i.e. through consultants, scholarships, by donors etc
Nature of Collaboration /Interaction with other organizations: Describe collaborations
and networks with other organizations other than government institutions giving
details on these organizations
With Government Institutions: Describe collaborations and networks with government
institutions giving details on the specific government institutions and nature of
Information on the Status of equipment imported and exempted from duty and tax:
Requires the NGO to inventory equipment acquired duty free, state of repair and
where located as well as what the equipment is currently being used for.
The NGO Coordination Board is aware that
Form14 has limitations
and is in the process of reviewing it. Suggestions from NGOs and other stakeholders
on how best this can be done are welcome.