ABOUT THIS REPORT

This Accountability, Financial Stewardship and Sustainable Impact Report presents a summarized account of the Kenya Community Support Centre’s financial performance, governance practices, accountability systems and organizational achievements for the financial year ended 31 December 2025.

The report has been prepared to promote transparency and accountability to development partners, government institutions, communities, regulators, staff, volunteers and other stakeholders.

The financial information contained in this report has been extracted from the audited financial statements for the year ended 31 December 2025. The complete audited financial statements received an Unmodified (Clean) Audit Opinion from the independent external auditors.

Readers are encouraged to refer to the full audited financial statements for detailed disclosures.

Unless otherwise indicated, all financial figures are expressed in Kenya Shillings (KSh).

KECOSCE IN NUMBERS – 2025

• KSh 38.99 Million Mobilized
• KSh 43.99 Million Invested
• 483,711 People Reached
• 5 Counties
• 6 Active Projects
• 7 Development Partners
• 14 Staff & Volunteers
• Clean Audit Opinion
• KSh 104 Million Cash Reserves
• KSh 137.8 Million Net Assets
• 0 Fraud Cases
• 100% Procurement Compliance

1.0 ORGANIZATIONAL PROFILE AT A GLANCE

Since its establishment in 2006, Kenya Community Support Centre (KECOSCE) has grown into a respected Kenyan Public Benefit Organization dedicated to promoting peaceful, inclusive and resilient communities through locally led development. The organization works in partnership with communities, government institutions, civil society organizations, faith actors, development partners and the private sector to address the root causes of conflict, inequality, exclusion and vulnerability.

During the reporting period, KECOSCE implemented six strategic programmes across five counties in Kenya, focusing on peacebuilding, conflict prevention, inclusive governance, freedom of religion or belief, climate resilience, community safety and sustainable livelihoods.
Supported by a committed team of professional staff, volunteers and strategic partners, the organization directly and indirectly reached 483,711 people through evidencebased interventions that strengthened community resilience and institutional accountability.

KECOSCE continues to operate under strong governance systems that promote transparency, financial integrity, accountability and continuous learning while ensuring compliance with national legislation, donor requirements and internationally recognized standards of good practice.

The organization maintains robust governance and accountability systems that ensure responsible stewardship of resources, compliance with statutory and donor requirements, and continuous organizational learning. KECOSCE prepares its financial statements in accordance with the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) and subjects them to annual independent external audits conducted in accordance with the International Standards on Auditing (ISAs). In addition, KECOSCE’s accountability framework is informed by internationally recognized good practices, including the principles of the Core Humanitarian Standard on Quality and Accountability (CHS), reinforcing its commitment to transparency, participation, safeguarding, and accountability to the communities it serves.

KECOSCE contributes to Kenya Vision 2030, County Integrated Development Plans (CIDPs), Agenda 2063, and the Sustainable Development Goals.

1.1 STATEMENT OF BOARD RESPONSIBILITY

The Board of Directors is responsible for ensuring that proper accounting records are maintained, that appropriate accounting policies are applied consistently, and that adequate internal control systems are established to safeguard the assets of the organization.

The Board is also responsible for ensuring that the financial statements present fairly the financial position and performance of the organization in accordance with International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs) and applicable statutory requirements.

The Board confirms that, based on the information available, the organization has adequate resources to continue operating as a going concern.

1.2 FINANCIAL REPORTING FRAMEWORK AND ACCOUNTABILITY OVERVIEW

Kenya Community Support Centre (KECOSCE) maintains a strong financial reporting and accountability framework designed to ensure transparency, integrity, and compliance in the management of all organizational resources.

The organization prepares its financial statements in accordance with the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs), ensuring consistency, reliability, and comparability of financial information across reporting periods.

All financial statements are independently audited on an annual basis in line with International Standards on Auditing (ISAs) by qualified external auditors. The audit process provides independent assurance on the fairness, accuracy, and completeness of the financial statements, as well as the effectiveness of internal control systems.

KECOSCE’s financial governance framework is strengthened through:

• A Board of Directors responsible for strategic oversight and fiduciary accountability
• Established internal control systems governing budgeting, procurement, and expenditure management
• Regular financial monitoring and reporting mechanisms aligned to donor requirements
• Strict compliance with statutory obligations and applicable regulatory frameworks

The organization also aligns its accountability practices with internationally recognized standards, including the Core Humanitarian Standard on Quality and Accountability (CHS), reinforcing its commitment to transparency, participation, safeguarding, and community responsiveness.

Through this framework, KECOSCE ensures that all resources entrusted to the organization are managed responsibly, efficiently, and in line with its mandate of delivering sustainable community impact.

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