The Auditor-General has ordered the Kenya Secondary School Heads Association (KESSHA) to submit its financial statements for audit, putting the handling of subscriptions paid by public secondary schools under renewed scrutiny.
In a letter dated October 14, 2026, Auditor-General Nancy Gathungu asked KESSHA National Chairman Willie Kuria to submit statements covering the annual subscriptions collected from public secondary schools for the financial years 2020/2021 to 2025/2026, a period of six years.
The directive cites Section 47 of the Public Audit Act, 2015, and National Treasury and Economic Planning Circular No. 3 of April 14, 2025. The letter says entities that receive and use public funds must submit their financial statements to the Auditor-General by August 31 of each financial year.
The documents required include statements of financial position, income and expenditure, changes in net assets or equity, and cash flows, as well as comparisons of budgeted and actual amounts. KESSHA must also provide its significant accounting policies, explanatory notes and other relevant disclosures.
The Auditor-General's office said its mandate reaches beyond government institutions. It cited a High Court ruling of January 26, 2022, in Petition No. 33 of 2019, which extended its oversight to public funds received by private entities. The Constitution establishes the office as an independent body responsible for accountability in the use of public resources.
Kuria has also been told to pass the directive to all KESSHA chairpersons at county and sub-county levels, who must submit their own financial statements for audit.
KESSHA represents heads of secondary schools across Kenya and plays a key role in coordinating school leadership on matters affecting the sector.
The audit directive now requires the national association and its county and sub-county structures to meet the financial reporting obligations set out by the Auditor-General
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