The Kenya Secondary School Heads Association (KESSHA) has rejected questions raised by the Auditor-General over millions of shillings transferred by public schools, insisting that the flagged funds were not necessarily membership subscriptions.
The association says schools often pool money for learner activities such as sports, music festivals, drama, science fairs and student conferences.
KESSHA argues that auditors should examine the purpose of each transaction instead of automatically classifying payments as subscriptions.
The dispute has reopened questions about how public schools manage pooled funds and their financial accountability.
KESSHA School Funds Dispute Puts Public School Payments Under Scrutiny
The Kenya Secondary School Heads Association has challenged the Auditor-General's interpretation of financial transactions involving public secondary schools.
The audit raised concerns over millions of shillings that schools reportedly transferred to KESSHA and classified some of the expenditure as irregular subscription payments.
KESSHA, however, says the figures do not necessarily represent membership subscriptions or money transferred to the association for its own use.
The association says schools frequently collect and pool funds for specific educational and co-curricular activities.
These include music festivals, drama competitions, science and engineering fairs, sporting events and student conferences.
KESSHA National Chairperson Willy Kuria argued that auditors should consider the purpose of the money before classifying it as a payment to KESSHA.
| Issue | KESSHA's Position | Auditor-General's Concern |
|---|---|---|
| School payments | Some funds support specific activities | Some payments classified as KESSHA subscriptions |
| Music and drama | Pooled resources can finance activities | Expenditure requires proper accountability |
| Sports and conferences | Funds may benefit learners directly | Payments require financial scrutiny |
| Large transfers | May reflect school enrolment | Large figures require explanation |
| KESSHA's role | Professional and educational association | Transactions need clear classification |
Kuria said some resources remain at the level where schools collect them and directly support learners.
He therefore rejected the assumption that every amount associated with KESSHA represents money ultimately received or retained by the national association.
KESSHA Says Funds Often Support Learners Directly
The dispute centres largely on how schools classify and account for pooled funds.
According to KESSHA, schools sometimes collect money for a particular educational activity before using it to meet expenses associated with that programme.
A school participating in a music festival, for example, could require money for transport, accommodation, meals, training and other logistical expenses.
Similar costs can arise during sporting competitions, science and engineering fairs, drama festivals and student conferences.
KESSHA argues that such collections should not automatically become classified as membership subscriptions simply because they appear in transactions connected to the association.
The distinction matters because public schools operate with taxpayer-funded resources and must demonstrate how they spend money.
If funds raised for learners pass through different administrative structures, schools must maintain clear records showing where the money originated, why it was collected and how it was eventually spent.
The association's position could therefore require schools to provide stronger supporting documentation for transactions questioned during audits.
Kuria also stressed that KESSHA should not be treated as a welfare organisation.
He said the association's primary mandate involves advancing the professional and educational interests of secondary school heads.
While KESSHA advocates for the welfare of its members, Kuria argued that this does not make it a welfare association whose primary purpose involves providing personal or social benefits.
The distinction is important because the classification of the association could influence how financial transactions involving public institutions are interpreted.
School Enrolment Could Explain Large Figures in Audit Reports
KESSHA has also challenged the interpretation of large amounts appearing in individual school audit reports.
Kuria said school enrolment can significantly influence the amount collected for particular activities.
Larger schools with thousands of learners can therefore generate higher pooled contributions than smaller institutions.
This could create the appearance of unusually large payments when auditors compare schools without considering their enrolment levels.
For example, a contribution calculated according to learner numbers could produce a substantially larger figure at a school with a high population than at a small rural institution.
KESSHA wants this factor considered when auditors examine the transactions.
The association maintains that the amounts should be assessed according to their intended purpose and the level at which schools used the funds.
The disagreement nevertheless highlights a wider accountability challenge facing public schools.
Schools must balance the need to finance learner activities with strict requirements governing public money.
Where money is collected from learners, parents or other sources and later pooled for activities, school administrators need accurate records to demonstrate that the funds served the intended purpose.
The Auditor-General's scrutiny could consequently force schools and KESSHA to provide greater clarity around how these contributions are collected, transferred and spent.
The dispute is unlikely to end with simply determining whether the payments were subscriptions.
It raises a bigger question about how public schools should account for money collected for activities that involve external associations and education networks.
KESSHA's defence provides one explanation for the transactions, but detailed documentation will remain critical if the association and affected schools want to resolve the audit concerns.
For taxpayers, parents and learners, the central issue remains straightforward: every shilling collected or spent within a public school must have a clear purpose, proper records and an accountable trail.
