MoE Circular on the Distribution of Term 3 JSS Funds
County Directors of Education
RE: RELEASE OF ESE FUNDS TO JSS THIRD TERM – 2023
The Ministry of Education has allocated Kshs.1,562.80 per student for Free Secondary Education (FSE) money to Junior Secondary Schools (JSSs) for Term 3.
As a starting point, each school will get Kshs.14,431.00 for administrative costs. On the 25th of August, 2023, around 3.15 p.m., data was collected from NEMIS.
Breakdown of Vote Heads 1.0
Table 1 depicts the breakdown of funding utilization.
Table 1: Vote Heads Distribution
Account for Operations
Item Description Total S/N0
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 institutional leaders must acknowledge receipt of money by:
(i) Issuing official school receipts for Tuition and Operation Accounts to the Principal Secretary, State Department of Basic Education, with copies to the SubCounty Director of Education and County Director of Education.
(ii) Providing an allocation of monies signed by individual pupils to the County Director of Education via the Sub County Director of Education.
(iii) Acknowledge receipts in NEMIS by uploading a copy of the receipts.
(iv) Having individual pupils sign school-lists every class that reflect their admittance numbers, full names, and the amount awarded. These lists should be attached to the payment vouchers held at the school in accordance with process, and each student should be given an official school receipt for the allocation.
This must be completed within two weeks after receiving funds, or else further release will be halted.
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 necessary to function;
(i) A Tuition Account in which all payments must be paid by check. Tuition account funds must only be used for the purchase of teaching and learning materials. The Tuition Account is not approved for virement.
(ii) A separate Operations Account for the banking of all GOK subsidies other than tuition monies. Each account must have its own cash book, and the amounts received must be posted on school bulletin boards.
5.0 Financial Obligations
All school administrators are expected to exercise caution in the use of school funds and to follow the financial regulations outlined in the Ministry of Education’s revised Handbook on Financial Management for Public Schools, Teacher Training Colleges, and Technical and Vocational Colleges in Kenya, the Public Finance Management Act, 2012, and the Public Procurement and Disposal Act, 2015.
All accounting procedures and other required measures, including cost savings, must be followed at all times by all schools. Furthermore, the following will be applicable;
(i) In accordance with Section 18 of the 4th Schedule of the Basic Education Act, 2013, Junior Secondary Schools MAY NOT enter into financial contracts, such as Hire Purchase or bank loans, without the express written approval of the Cabinet Secretary.
(ii) As the school’s accounting officer, every head of institution is accountable for the application and utilization of funds.
All correspondence with the Ministry must include the UIC (NEMIS Code).
7.0 Content of the Circular
All County Directors of Education are requested to distribute the contents of this circular to all heads of Public Junior Secondary Schools within their authority.
Dr. Belio R. Kipsang
PRINCIPAL SECRETARY
