ADVOKS GLOBAL · KENYA
Children Act
59. Accounts and Audit
Edition: 2022-12-31 · In force
59. Accounts and Audit
(1)The Council shall cause to be kept all proper books and records of account of the income, expenditure, assets and liabilities of the Council.(2)Within a period of three months after the end of each financial year, the Council shall submit to the Auditor-General the accounts of the Council in respect of that year together with a—(a)statement of the income and expenditure of the Council during that year; and(b)statement of the assets and liabilities of the Council on the last day of that financial year.(3)The annual accounts of the Council shall be prepared, audited and reported upon in accordance with the provisions of Articles 226 and 229 of the Constitution and the Public Audit Act (Cap. 412B).