Public Schools

Audit and accounting support shaped around capitation, Board of Management oversight and the public-sector reporting calendar.

BENGIGGS advisor reviewing financial records with a public school bursar

Public schools account for public money. Every shilling of capitation must be receipted, tracked and reported — under IPSAS, on a financial year ending 30 June, under the oversight of the Board of Management and the County Education Board, and subject to audit by the Office of the Auditor-General. We work inside this framework every day.

The challenges we solve

Capitation & grant accountability

Ring-fenced funds must be tracked, receipted and reported term by term, vote by vote — with files that stand up to inspection.

IPSAS cash-basis reporting

Statements of receipts and payments, assets and liabilities, and cash flows that are complete, accurate and on time.

Procurement & stores discipline

Procurement records and stores controls that survive audit queries — quotations, minutes, delivery and issue records.

BOM-employed staff payroll

Payroll for BOM-employed teachers and support staff with PAYE, NSSF, SHIF and Housing Levy handled correctly every month.

Audit queries & OAG liaison

Preparing complete audit files and responding to findings without disrupting the school calendar.

How we typically support public schools:

  • Internal audit and controls reviews between statutory audits
  • Bookkeeping support and IPSAS-aligned financial statements
  • Payroll bureau for BOM-employed staff
  • Procurement and stores systems advisory
  • Audit-readiness training for bursars and finance committees