Fertilizers and Animal Foodstuffs Act

2P. Accounts and audit

Edition: 2022-12-31 · In force

2P. Accounts and audit

(1)The Board shall cause to be kept all proper books and records of accounts of the income, expenditure and assets of the Board.

(2)Within a period of four months from the end of each financial year, the Board shall submit to the Auditor-General the accounts of the Board together with—

(a)a statement of the income and expenditure of the Board during that year; and

(b)a balance sheet of the Board on the last day of that year.

(3)The accounts of the Board shall be audited and reported upon in accordance with the Public Audit Act (Cap. 412B).[Act No. 20 of 2015, s. 3.]

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Source: Kenya Law