ADVOKS GLOBAL · KENYA
Medical Laboratory Technicians and Technologists Act
37. Accounts and Audit
Edition: 2022-12-31 · In force
37. Accounts and Audit
(1)The Board shall cause to be kept all proper books and records of accounts of the income, expenditure, assets and liabilities of the Board.(2)Within a period of three months from the end of each financial year, the Board shall submit to the Auditor-General or an auditor appointed under subsection (3), the accounts of the Board together with—(a)a statement of income and expenditure during the year; and(b)a statement of the assets and liabilities of the Board on the last day of that year.(3)The accounts of the Board shall be audited by the Auditor-General or by an auditor appointed by the Board under the authority of the Auditor-General given in accordance with the Public Audit Act (Cap. 412B).(4)The Auditor-General may give general or special directions to an auditor appointed under subsection (3) and the auditor shall comply with such directions.(5)An auditor appointed under subsection (3) shall report directly to the Auditor-General on any matter relating to the directions given under subsection (4).(6)Within a period of two months after the end of the financial year, the Auditor-General shall report on the examination and audit of the accounts of the Board to the Cabinet Secretary and where an auditor has been appointed under subsection (3) he shall transmit a copy of the report to the Auditor-General.(7)The fee payable to an auditor appointed under subsection (3), shall be fixed and paid by the Board.