ADVOKS GLOBAL · KENYA
Basic Education Act
89. Accounts and Audit of Departments or schools.
Edition: 2022-12-31 · In force
89. Accounts and Audit of Departments or schools.
(1)The Cabinet Secretary shall cause to be kept all proper books and records of accounts of the income, expenditure, assets and liabilities of the Department.(2)Within a period of three months after the end of each financial year, the Cabinet Secretary shall submit to the Controller of Budget and the Auditor General, the accounts of the Department in respect of that year together with—(a)a statement of income and expenditure during the year; and(b)a statement of the assets and liabilities of the Department on the last day of that year.(3)The accounts of the Department shall be audited and reported upon in accordance with the provisions of the Public Audit Act.