Health Act

43. Accounts and audit

Edition: 2026-07-10 · In force

43. Accounts and audit

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

(2)The accounts of the Council shall be audited and reported upon in accordance with the provisions of the Public Audit Act (Cap. 412B).

(3)The Council shall, within three months from the end of the financial year to which the accounts relate, submit to the Auditor-General the accounts of the Council together with—

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

(b)a statement of the assets and liabilities of the Council as of the last day of that year;

(c)a cash flow statement for the financial year; and

(d)any other statements and accounts that may be necessary to fully disclose the financial position of the Council.

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Source: Kenya Law