Tight accountability measures await 3,000 primary and secondary school heads when they leave their present stations to the new ones.
The Education ministry and the Teachers Service Commission (TSC) have developed strict handing over guidelines that will nab heads who have squandered schools' finances and destroyed institutions property entrusted to them.
And both TSC and Ministry of Education county directors have been instructed to enforce the guidelines that will now see them personally held responsible for any failures.
The details came as it emerged that some heads mismanaged schools accounts, while some failed to account for missing resources in their previous stations.
Under the new rules, all heads will hand over files containing updated details of the three school bank accounts.
A template of the handover notes wants the outgoing heads to specify the contents of the Simba account, general purpose account and the boarding and PTA accounts. Simba and general purpose accounts hold tuition and operation monies disbursed from the ministry through capitation.
The boarding account holds monies collected from parents and other donations.
TSC and the ministry want all heads to state the banks where the monies are held and specify the bank branches.
The cash balance in the bank accounts must also be indicated as at the time when the handing over is being done.
The handing over guidelines also demand that the school heads specify any other accounts where school cash are held.
The documents also state that heads must provide detailed information on cash books for the various accounts complete with balance.
What is revealing is that the record of handing over notes must be copied to the education principal secretary, TSC chief executive officer, regional coordinator of education ?and regional coordinator.
Another copy must be sent to TSC county director of education, county schools auditor, sub-county education officer, TSC sub-county director and school board of management chairperson.
The taking over principal or head teacher and the one handing over must also get a copy and another one left in the school file.
Other details that must be filed are ledgers, journals, rent registers, counterfoil receipt book registers, fees registers, commitment registers and cheque books.
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Bank statements with pay in slips and reconciliation details must also be attached.
Payment voucher files and local purchase order book details must also be part of the handing. According to the guidelines seen The Standard. And on receipt books, the Government wants the school heads to list used numbers clearly detailing when they were then date range.
Other items that must be declared are computers, electricity generators, water plants, projectors, radios, tape recorders, television sets, sewing machine, refrigerators, tractors, cookers and lawn mowers.
Under school records, the Government wants heads to provide details of school management minutes book, admission register, log book, visitors books, school files, punishment book, building register and documents. List of teachers on duty, on leave and on interdiction must also be provided.