ADVOKS GLOBAL · KENYA
Public Health Officers (Training, Registration and Licencing) Act
19. Accounts and audit
Edition: 2022-12-31 · In force
19. Accounts and audit
(1)The Council shall cause to be kept all proper books and records of accounts of the income, expenditure, assets and liabilities of the Council.(2)The accounts of the Council shall be audited by the Auditor-General or by an auditor appointed by the Council with the written approval of the Auditor-General.(3)The Council shall, within three months from the end of the financial year to which the accounts relate, submit to the Auditor-General or an auditor appointed by the Council under subsection (2), 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 on 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.(4)The accounts of the Council shall be audited and reported upon in accordance with the Public Audit Act (Cap. 412B).(5)The fees payable to an auditor appointed under subsection (2) shall be determined and paid by the Council.