MoE issues new guidelines on JSS spending

education, schools capitation

The Ministry of Education has released new guidelines on capitation funds disbursed to Junior Secondary Schools under Free Secondary Education (FSE).

The Ministry of Education PS Dr. Belio Kipsang in a circular asks school heads to adhere to financial regulations outlined in the reviewed Handbook on Financial Management for Public Schools, Teacher Training Colleges, and Vocational Colleges in Kenya.

The handbook was issued by the MOE, the Public Finance Management Act, 2012, and the Public Procurement and Disposal Act, 2025.

In the circular dated June 15, 2023, Kipsang informs all county directors of education that the Ministry has released the FSE funds for JSS institutions to cover the second term 2023 broken down into Tuition Account as well as Operation Account where a student is allocated a sum of Ksh1, 680 and Ksh909.30 respectively.

Dr.Belio asked the school heads to issue official school receipts to the PS for both Tuition and Operation Accounts with copies to the Sub County Director of Education and County Director of Education to acknowledge that they have received the funds.

They will also have to provide to the County Director of Education through the Sub County Director of Education an allocation of funds dully signed by individual students and the amount awarded.

The memo directed that these lists should be attached to the payment voucher kept in the school as per procedure and every student issued with a school official receipt for allocation.

“This must be accompanied within two weeks of funds. Schools whose acknowledgment is NOT received at the headquarters in the stipulated time will be suspended from the program.

It should also be noted that recovery will be instituted for any school that is found to have an enrolment less than one used in this disbursement,” the memo read in part.

He added that funds in the tuition account must be utilized for the procurement of teaching and learning materials only whereas the Operational Account will be used to bank GOK subsidies except the tuition funds.

“Each Account must have a separate cash book and Schools must post on their notice boards the amounts received,” the circular read in part.

The PS said a few schools have been left out of the disbursement because their school characteristics are conflicting but promised that they will be provided with the funds once the details are confirmed.

The circular was copied to the Cabinet Secretary, Ministry of Education, Secretary/CEO Teachers Service Commission, Director, School Audit Services, and All Regional Directors of Education.

By Vostine Ratemo

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