School bursars and principals in Kitui County have been urged to strengthen financial and risk management systems to ensure effective use of public resources and uphold accountability.
Kitui County Schools Auditor Julias Mbaabu said it is crucial for school heads and bursars to fully understand the legal and regulatory provisions that govern the use and management of public funds in learning institutions.
Mbaabu questioned why some schools continue to operate without approved budget plans, despite the law requiring all public institutions to prepare and adhere to formal budgets.
He warned that failure to comply with budgeting and financial management regulations not only exposes institutions to risks but also undermines transparency and service delivery.
“What we normally observe during audits is a persistent problem with budgeting. Many schools operate without a budget at all. In some cases, the budget exists but has not been approved, and in others, the budget is approved but not followed,” he said.
He made the remarks on Thursday, April 9, 2026, during the Kitui Chapter Kessha annual conference in Mombasa County.
Mbaabu also reminded school principals to ensure that all financial transactions are properly documented through receipts and approved by the relevant oversight bodies.
He noted that many schools spend significant amounts of money yet struggle to account for the expenditures simply because they fail to record them with proper documentation, such as receipts, cash books, and other required financial records.
Mbaabu further raised concern that most schools fail to conduct daily analyses of fee collection, faulting bursars for neglecting to carry out timely checks on day-to-day transactions.
He also warned school heads, especially those in remote areas, against handling cash, noting that government institutions are not permitted to manage any form of revenue in cash.
“The Public Finance Management Act requires that all revenue must remain intact. Use banks, and for those in remote areas, ensure you have Paybill numbers,” he said.
Mbaabu pointed out that some schools fail to present annual procurement plans, financial statements and annual reports as required.
He urged institutions to hire qualified stock-keepers to strengthen internal controls and enhance transparency in procurement and financial management.
Kitui County Education Director Khalif Hassan urged school heads to take the concerns raised by the Auditor seriously.
He noted that auditing laws and regulations continue to evolve, making it essential for bursars and principals to stay informed and equipped with the knowledge needed to avoid legal or administrative issues.
Hassan added that audit reports must be submitted on time to the relevant authorities as part of efforts to comply with the laws governing public financial accountability.
He said auditing is paramount as it prepares institutions for proper financial management.
Kitui KESSHA Chairperson Jacqualine Mutunga echoed the director’s sentiments, urging school heads to implement the financial management guidelines shared during the session.
Mutunga said many schools continue to face audit queries not because they lack resources, but due to poor financial discipline and failure to follow established procedures.
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She stressed that adherence to auditing standards is not optional, especially now that public scrutiny over expenditure in learning institutions has intensified.
She urged principals and bursars to work closely and ensure that financial documentation, budgeting, and procurement processes align with the law.
By Shaban Omar
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