Section 248 of The Children Act CAP 141: Grants and expenses of the Cabinet Secretary
(1) There shall be paid out of moneys provided by Parliament and County governments—
(a) such sums on such conditions as the Cabinet Secretary may prescribe towards—
(i) the expenses incurred by rehabilitation schools, child rescue centres, child protection centres and children’s remand homes; or
(ii) expenses incurred by the Secretary in the administration of services to children in need of care and protection;
(b) such grants or grants in aid to adoption societies and foster parents or charitable children’s institutions as may be authorised by the Cabinet Secretary from time to time; or
(c) any other expenses incurred by the Cabinet Secretary and the Secretary in the administration of this Act.
(2) A children’s institutions that receives public funds under this Act shall keep proper books and records of account of the income, expenditure, assets and liabilities of the institution with respect to public funds in accordance with the Public Finance Management Act (Cap. 412A).
(3) The accounts of the children institutions that receives public funds shall be prepared, audited and reported upon in accordance with the provisions of the Public Audit Act (Cap. 412B).
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