All County Directors of Education
RE: RELEASE OF FUNDS TO JUNIOR SECONDARY SCHOOLS FOR TERM II 2023
The Ministry of Education has released Free Secondary Education (FSE) funds for Junior Secondary Schools (JSSs) to cover second term of 2023.
1.0 Vote head Breakdown
The break down for the utilization of funds is shown in Tables 1 and 2.
Table 1: Breakdown for Operation Account
|1||Administrative cost per school||57,869|
|2||Repairs Maintenance and Improvement RMI)||900|
|5||Local transport and travel||120|
|6||Medical and insurance||405|
|Total Tuition per Student||1,680|
Table 2: Breakdown of the Tuition Account
|1||Teachers guides per school (KICD)||0|
|2||Capacity Building (SMASSE)||0|
|3||Textbooks and Supplementary Readers KICD)||0|
|5||Materials for Practicals under CBC||180|
|Total Tuition per Student||909|
2.0 Acknowledgement for Funds Received
All heads of institution must acknowledge receipt of funds by:
(i) Issuing official school receipts to the Principal Secretary, State Department for Basic Education for both Tuition and Operation Accounts with copies to the Sub County Director of Education and County Director of Education.
(ii) Providing to the County Director of Education through the Sub County Director of Education an allocation of funds dully signed by individual students.
(iii) Having Individual students sign school-lists per class that show their admission numbers and full names, as in the admission register and the amount awarded. 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 the allocation.
This must be accomplished within two weeks of receipt of funds. Schools whose acknowledgement is NOT received at the headquarters in the stipulated time will be suspended from the programme. It should also be noted recovery will be instituted for any school that is found to have an enrolment less than the one used in this disbursement.
3.0 Schools Left Out
A few have been left out of the disbursement because their school characteristics are conflicting. These schools will be provided with their funds once the details are confirmed.
4.0 Use of National Education Management information System (NEMIS)
Schools are advised to complete their data on the National Education Management Information System (NEMIS) as ensuing pay-outs will be based on NEMIS.
5.0 Bank Accounts
All schools are obligated to operate (i) a Tuition Account where all payments should strictly be made by cheques. Funds in the tuition account must be utilized for the procurement of teaching and learning materials only. No virement is authorized from the Tuition Account. (ii) an Operational Account for banking of all GOK subsidies except the tuition funds. Each account must have a separate cash book and must post on their notice boards the amounts received.
6.0 Financial Obligations
All schools’ management are expected to guarantee prudent use of school funds and to adhere to stipulate to financial regulations as outlined in the reviewed Handbook on Financial Management for Public Schools, Teacher Training Colleges and Technical and Vocational Colleges in Kenya issued by the MOE, the Public Finance Management Act, 2012 and the Public Procurement and Disposal Act, 2015.
All stipulated accounting procedures and other necessary measures, including cost-saving, must be obeyed by all schools at all times. In addition, the following will apply: –
(i) Junior Secondary Schools MAY NOT enter into financial contracts e.g. Hire purchase, bank loans without the express written approval of the Cabinet Secretary in line with Section 18 of 4th Schedule of the Basic Education Act, 2013.
(ii) Every head of institution shall be responsible for application and utilization of funds as the Accounting Officer of the school.
7.0 Content of the Circular
All County Directors of Education are asked to circulate the contents of this circular to all heads of institution of public junior secondary schools within their jurisdiction.