ADVOKS GLOBAL · KENYA
Coffee Act
59. Accounts and Audit
Edition: 2026-03-27 · In force
59. Accounts and Audit
(1)The Institute shall cause to be kept such books of accounts and other books in relation thereto of all its undertakings, funds, activities and property as the Cabinet Secretary may from time to time approve and shall, within a period of three months after the end of the financial year, cause to be prepared, signed and forwarded to the Auditor-General—(a)a balance sheet showing in detail the assets and liabilities of the Institute; and(b)such other statements of accounts as the Cabinet Secretary may approve.(2)The accounts of the Institute shall be examined, audited and reported upon annually by the Auditor-General in accordance with the Public Audit Act ( Cap. 412B).(3)The Institute shall submit to the Auditor-General all books and accounts of the Institute, together with all vouchers in support thereof, and all books, papers and writings in its possession or control relating thereto, and the Auditor-General shall be entitled to require from any member, officer, employee or agent of the Institute such information and explanation as he may consider necessary for the performance of his duties.