Primary Schools to Undergo Audits by Auditor General, KEPSHA Informed.
Head teachers are now required to prepare financial statements as they will be subject to audits by the Office of the Auditor General starting from the 2025/2026 Financial Year.
This new measure is part of the Ministry of Education’s initiative to enhance financial accountability in schools.
During a session on optimizing the use of Free Education Capitation Funding at the Kenya Primary School Heads Association (KEPSHA) conference, Ministry of Education (MoE) Chief Finance Officer Wekesa Khaoya advised school managers on avoiding audit issues.
Join Teachers Updates on Facebook
Khaoya emphasized the importance of transparency, accountability, and the effective use of resources in primary and Junior Schools (JS), encouraging heads to be proactive in financial management.
Key Areas for Compliance
To assist head teachers in meeting audit requirements, Khaoya outlined essential areas of focus:
- Budget Management
- Heads should align their budgets with actual expenditures to prevent pending bills.
- All procurement plans must receive approval from the school Board of Management (BoM) and undergo regular reviews.
- Documentation and Staff Contracts
- Proper documentation must support all payments.
- BoM meetings should follow proper procedures, and non-teaching staff members must hold valid contracts to avoid irregularities.
Strengthening Financial Oversight
The audit expansion to include primary schools follows a similar program that previously focused on secondary schools.
This shift demonstrates a continued effort by the government to enforce financial oversight across all education levels, aiming for zero audit queries in all schools.
ALSO READ: 8 Teachers Among 10 Arrested Over KCSE Exam Malpractice
The Ministry of Education hopes these guidelines will ensure better financial practices and accountability among school heads.
Primary Schools to Undergo Audits by Auditor General Starting Next Year, KEPSHA Informed
