ADVOKS GLOBAL · KENYA
Kenya Roads Board Act
23. Accounts and records to be kept.
Edition: 2025-08-26 · In force
23. Accounts and records to be kept.
(1)Every road agency shall cause to be kept proper books, records and accounts of all funds provided by the Board in such format and detail as is specified by the Board.(2)The Board shall cause to be kept proper books and other records of account, in respect of receipts and expenditures of the Fund, and costs and expenditure of the Board in accordance with accepted principles and standards of accounting.(3)The Board may, at any time, issue directions to a road agency requiring it to maintain such books, records or information in addition to any books, records or information then already maintained by it, as the Board may consider necessary.