Social Health Insurance Act

41. Accounts and audit

Edition: 2023-11-24 · In force

41. 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 Authority.

(2)Within 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 income and expenditure of the Authority during the year; and

(b)statement of the assets and liabilities 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 provisions of the Public Finance Management Act, (No. 18 of 2012) and the Public Audit Act, (No. 34 of 2015)

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Source: Kenya Law