Public Benefits Organizations Act

59. Accounts and audit

Edition: 2025-06-20 · In force

59. 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 Authority.

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

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

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

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

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Source: Kenya Law