Members of Parliament have put the Kenya High School’s finances and development projects under scrutiny, with lawmakers examining a Sh5.4 million deficit, a 40 percent drop in government capitation and spending on a Sh159.7 million Science Technology Centre.
Chief Principal Edith Koech appeared before the National Assembly Committee on Governance and Education on Thursday as the committee, led by Luanda MP Dickson Maungu, reviewed the school’s financial management, infrastructure projects and use of public resources.
The hearing followed an audit of the institution’s financial statements for the year ended June 30, 2024, in which the Auditor-General issued a Qualified Opinion while finding that the statements fairly presented the school’s financial position, performance and cash flows, apart from the matters outlined in the Basis for Qualified Opinion.
The Auditor-General stated: “ln my opinion, except for the effect of the matters described in the Basis for Qualified Opinion section of my report, the financial statements present fairly, in all material respects, the financial position of The Kenya High School as at 30 June,2024 and of its financial performance and its cash flows for the year then ended, in accordance with lnternational Public Sector Accounting Standards (Modified-Cash Basis) and comply with the Basic Education Act 2013 and the Public Finance Management Act, 2012.”
The audit report further stated, “I confirm that nothing else has come to my attention to cause me to believe that public resources have not been applied lawfully and in an effective way.”
The Auditor-General also issued a similarly qualified but favourable conclusion regarding the school’s internal controls, risk management and governance.
“I confirm that nothing else has come to my attention to cause me to believe that internal controls, risk management and governance were not effective,” the report said.
The committee also examined the financial pressure facing the school during the 2023/24 financial year.
The institution recorded total income of about Sh322.9 million against expenditure of approximately Sh328.3 million, leaving a deficit of about Sh5.4 million.
Koech told the committee that government capitation had fallen to Sh26.1 million, about 40 percent below the allocation received in the previous year.
According to the school’s report, it also did not receive TIG funding during the year under review.
Despite the decline in government support, the institution generated Sh296.75 million from parents’ contributions and other school income. This was an increase from Sh289.05 million recorded in 2022/23 and Sh224.52 million in 2021/22.
Lawmakers also examined money owed to the school, with the audit putting accounts receivable at Sh28.03 million.
Of this amount, Sh907,053 had remained outstanding for more than one year.
Koech told the lawmakers and auditors that the school had recovered Sh26.39 million by April 2025, leaving Sh1.64 million whose recoverability could not be confirmed.
Infrastructure spending formed another key part of the committee’s examination.
The school was implementing several phases of a Science Technology Centre whose total contracted cost stood at Sh159.7 million. By the end of the reporting period, Sh136.3 million had already been spent, while some phases were still ongoing or awaiting completion.
The school had also constructed a new science laboratory block, although two laboratories were yet to be equipped.
The infrastructure projects were being undertaken as the school dealt with a growing student population and shortages of learning and accommodation facilities.
According to its annual report, the institution had about 1,906 students and 85 teachers, giving a teacher-student ratio of approximately one teacher for every 23 students.
Accommodation was among the areas under pressure. The school had 10 dormitories with a combined capacity of 1,000 students, compared with its enrolment of 1,906.
To accommodate more students, staff houses adjoining the dormitories had been converted into student accommodation.
The school also had 34 classrooms, which were serving the large student population. It identified the need for more laboratories, computer facilities, home-science laboratories, toilets and departmental offices.
The institution said it was using available facilities and adjusting its operations to manage some of the pressure.
Among the measures was serving meals in two shifts and converting available spaces into student accommodation.
The parliamentary hearing therefore brought the school’s financial and development challenges under closer examination, with lawmakers looking at how the institution was managing reduced government funding while investing in infrastructure and responding to increased demand for learning and accommodation facilities.