Circular: Junior secondary term 1 disbursement capitation break down

Circular: Junior secondary term 1 disbursement capitation break down

All County Directors of Education


The Ministry of Education has released Free Secondary Education (FSE) funds for Junior Secondary Schools (JSSs).

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

S/No.Item DescriptionTotal
1Administrative cost per school110,000
2Repairs Maintenance and Improvement RMI)1,500
3Administrative costs200
4Co-curricular activities200
5Local transport and travel200
6Medical and insurance325
Total Tuition per Student2,425

Table 2: Breakdown of the Tuition Account

S/NoItem DescriptionTotal
1Teachers guides per school (KICD)5,784.30
2Capacity Building (SMASSE)100
3Textbooks and Supplementary Readers KICD)3,100
4Laboratory Materials225
5Materials for Practicals under CBC360
7Stationery/Writing Materials800
Total Tuition per Student4,843

Schools are expected to utilize the resources as per the above vote head breakdown.

2.0 Acknowledgement for Funds Received

All heads of institution must acknorvtedge 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

Some schools have been left out of the disbursement. These schools are those that 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 further advised to complete their data on the National Education Management Information System (NEMIS) as subsequent disbursements will be based on the system.

5.0 Bank Accounts

All schools are required 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 Operations Account for banking of all GOK subsidies except the tuition funds. Each account must have a separate cash book and Schools must post on their notice boards the amounts received.

6.0 Financial Obligations

All schools’ management are expected to ensure prudence in the use of school funds and to adhere to the laid down financial regulations as stipulated 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 adhered to 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.

Dr. Belio R. Kipsang, CBS


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