Principals and Bursars Urged to Strengthen Financial Accountability in Schools

School principals and bursars in Kitui County have been urged to strengthen financial and risk management systems to ensure proper use of public resources and enhance accountability in learning institutions.

Speaking during the Kitui Chapter KESSHA annual conference held in Mombasa County on Thursday, April 9, 2026, County Schools Auditor Julias Mbaabu emphasized the importance of adhering to legal and regulatory frameworks governing public funds.

Mbaabu expressed concern that some schools continue to operate without approved budget plans, despite clear legal requirements mandating all public institutions to prepare and follow structured budgets.

“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 noted.

He warned that failure to comply with financial regulations exposes institutions to risks, undermines transparency, and negatively affects service delivery in schools.

The auditor also called on principals to ensure all financial transactions are properly documented, stressing that lack of proper records such as receipts and cash books makes it difficult to account for expenditures.

In addition, Mbaabu raised concerns over the failure by some bursars to conduct daily analysis of fee collections, urging them to carry out timely checks on financial transactions.

He further cautioned school heads against handling cash, noting that government institutions are not allowed to manage revenue in cash form.

“The Public Finance Management Act requires that all revenue must remain intact. Schools should use banks, and those in remote areas should adopt Paybill numbers,” he said.

Mbaabu also pointed out that some institutions fail to present essential documents such as procurement plans, financial statements, and annual reports, which are critical for accountability.

He urged schools to hire qualified stock-keepers to improve internal controls and ensure transparency in procurement and financial management.

Kitui County Education Director Khalif Hassan supported the auditor’s remarks, urging principals and bursars to take financial management guidelines seriously.

He noted that auditing laws are constantly evolving, making it important for school administrators to stay informed to avoid legal and administrative challenges.

Hassan also emphasized the importance of submitting audit reports on time as part of compliance with financial accountability regulations.

Kitui KESSHA Chairperson Jacqualine Mutunga echoed the sentiments, stating that many schools face audit queries not due to lack of resources but because of poor financial discipline.

She urged principals and bursars to work closely together and strictly follow established procedures in budgeting, documentation, and procurement.

Mutunga stressed that adherence to financial management standards is essential, especially as public scrutiny on the use of funds in schools continues to increase.