In Kenya, the Boards of Managements (BOMs) have been bestowed with the responsibility of direct control of substantial amounts of Public money in secondary schools. The Kenya Basic Education Act 2013, Part VIII 61(2) (d) allows establishment of audit committees by schools BOMs to facilitate internal auditing in schools (Kenya Gazette Supplement Acts, 2013). These committees shall make a report to the school Board of Management which in return would make an annual report on the same to the Director of Basic Education. The Act also stipulates that the annual accounts of Education institutions receiving public funds are required to be audited by the Audit Unit of the Ministry of Educa
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