ADVOKS GLOBAL · KENYA
Kipsoen National Polytechnic Order
22. Accounts and audit
Edition: 2025-07-10 · In force
22. Accounts and audit
(1)The Council shall cause to be kept all proper books of accounts of the income, expenditure, and assets and of the Polytechnic.(2)Within three months from the end of each financial year, the Council shall submit to the Auditor-General (State Corporations), the accounts of the Polytechnic together with—(a)a statement of income and expenditure during that year; and(b)a statement of the assets and liabilities of the Polytechnic on the last day of that year.(3)The accounts of the Polytechnic shall be audited in accordance with Public Audit Act (Cap. 412B).(4)The Auditor-General may transmit to the Cabinet Secretary a special report on any matter incidental to the Auditor-General’s powers under this Order, and section 29 (3) and (4) of the Public Audit Act (Cap. 412B) shall, with the necessary modifications, apply to any report made under this paragraph.