County Directors of Education
RE: RELEASE OF ESE FUNDS TO JSS THIRD TERM – 2023
The Ministry of Education has released Free Secondary Education (FSE) funds for Junior Secondary Schools (JSSs) for Term 3 at Kshs.1,562.80 per student.
Each school will receive an allocation of Kshs.14,431.00 for administrative cost as a basic allocation Data was obtained from NEMIS on 25th August, 2023 at 3.15 pm..
1.0 Vote head Breakdown
The breakdown for the utilization of funds is shown in Table 1.
Table 1: Vote heads Breakdown
Operations Account
| S/N0. | Item Description | Total |
| 1 . | Repairs Maintenance and Improvement (RMI) | 600.00 |
| 2. | Administrative Costs | 115.00 |
| 3. | Co-Curricular Activities | 80.00 |
| 4. | Local Transport and Travel | 80.00 |
| 5. | Medical and Insurance | 209.00 |
| Total Operations Per Student | 1,084.00 |
Tuition Account
| S/N0. | Item Description | Total |
| 1 . | Teacher guides per school (KICD) | 0 |
| 2. | Capacity Building (SMASSE) | 0 |
| 3. | Textbooks and Supplementary Readers (KICD) | 0 |
| 4. | Laboratory Materials | 90.00 |
| 5. | Materials for Practical’s Under CBC | 160.00 |
| 6. | Assessment | 195.00 |
| 7. | Stationery/ Writing Materials | 33.80 |
| Total Tuition Per Student | 478.80 | |
| GRAND TOTAL | 1,562.80 |
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 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 SubCounty 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). Acknowledging the receipt through NEMIS by uploading copy of the receipts.
(iv). 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 failure to which further release will be stopped.
3.0 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 disbursement will be based on the system.
4.0 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.
5.0 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.
6.0 Communication to the Ministry on Capitation
All communication to the Ministry must always indicate the UIC (NEMIS Code).
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
PRINCIPAL SECRETARY