School heads financial accountability
School principals and headteachers could face greater financial accountability under a proposed law seeking to overhaul the management and governance of public schools in Kenya.
The proposed Basic Education Bill, 2025, could introduce significant changes to how public schools handle government funds, with school heads expected to take on a more direct responsibility in financial management.
Under the proposed framework, principals and headteachers would serve as agents of the Ministry of Education when managing public funds, even though they would continue working as employees of the Teachers Service Commission (TSC).
The proposed arrangement is expected to strengthen accountability in public schools and provide the Ministry of Education with greater oversight of how billions of shillings allocated to schools are spent.
School heads face increased financial responsibility
The proposed law seeks to clarify the responsibilities of school heads in managing resources allocated to public learning institutions.
Currently, principals and headteachers play a central role in the day-to-day administration of schools, including overseeing budgets, procurement, staff and school programmes. The proposed changes would place greater emphasis on their responsibility for the proper use of public funds.
This means school heads could be required to account more directly for financial decisions made at the institutional level.
The proposed changes come at a time when concerns over the management of public resources in schools have continued to attract attention. Strengthening financial controls could help ensure that government allocations are used for their intended purposes, including improving learning facilities, purchasing essential materials and supporting the welfare of learners.
Principals and headteachers to retain TSC employment
Despite the proposed changes in financial accountability, school heads would not cease being employees of the Teachers Service Commission.
The distinction is important because the TSC remains responsible for the employment and management of teachers in Kenya’s public education system.
Under the proposed arrangement, therefore, a school head could have two distinct responsibilities: remaining a TSC employee while acting as an agent of the Ministry of Education in matters relating to the management of public funds.
This could create a clearer chain of responsibility between the Ministry, school management and the TSC.
The legislation is also expected to provide a framework for determining how school heads should exercise their financial responsibilities and the standards they would be expected to meet.
Proposed law seeks to strengthen governance in public schools
The Basic Education Bill, 2025, is part of broader efforts to review the legal and administrative framework governing basic education in Kenya.
Public schools receive funding from different sources, including government allocations, grants and other approved revenues. These resources are expected to support the provision of quality education and improve the learning environment for children.
With large amounts of public money passing through schools, effective financial controls are essential.
Greater accountability could require school administrators to maintain accurate financial records, follow approved procurement procedures and ensure that expenditure is properly authorised and documented.
The changes could also strengthen oversight mechanisms within schools and make it easier to identify financial irregularities where they occur.
What the changes could mean for school administrators
If enacted, the proposed law could require school heads to pay greater attention to financial management in addition to their academic and administrative responsibilities.
- Principals and headteachers already have demanding responsibilities, ranging from supervising teachers and monitoring learner performance to maintaining discipline and implementing government education programmes.
- Adding stronger financial accountability could increase the importance of training in areas such as budgeting, procurement, auditing and public finance management.
- School heads may therefore need to work more closely with boards of management, ministry officials and other education stakeholders when making major financial decisions.
- The proposed framework could also encourage better documentation and transparency in the use of school resources.
Potential impact on parents and learners
- For parents and learners, improved financial accountability could have practical benefits if resources are managed effectively.
- Better financial management could help schools direct available funds towards priority areas such as classrooms, laboratories, sanitation facilities, learning materials, digital resources and other essential infrastructure.
- Parents could also benefit from greater transparency regarding how funds received by schools are utilised.
- However, the effectiveness of the proposed changes would ultimately depend on how the new requirements are implemented and monitored.
- Clear guidelines would be necessary to prevent confusion over the different responsibilities of the Ministry of Education, TSC, school boards and school administrators.
Ministry and TSC roles could become clearer
- One of the key issues likely to attract attention is the relationship between the Ministry of Education and the Teachers Service Commission.
- While the Ministry is responsible for education policy and oversight, the TSC has a constitutional mandate relating to the teaching service.
- The proposed law could therefore provide a more clearly defined framework for how school heads interact with both institutions.
- Such clarity would be important in determining who is responsible for specific decisions and how accountability is enforced when financial or administrative problems arise.
- The proposed changes could mark a significant shift in the governance of public schools if Parliament approves the legislation.
- For now, the Bill remains subject to the legislative process, meaning its provisions could change before becoming law.
What school heads should watch
School principals and headteachers will need to closely follow the progress of the Basic Education Bill, 2025. If the proposals become law, school administrators may have to adjust their financial management practices and comply with new accountability requirements.
The changes could ultimately strengthen transparency in public schools while ensuring that government resources reach their intended beneficiaries.
The proposed reforms therefore place financial accountability at the centre of school governance, with school heads expected to play a more prominent role in safeguarding and properly utilising public resources.
School heads financial accountability






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