REPUBLIC OF KENYA

MINISTRY OF EDUCATION/TEACHERS SERVICE COMMISSION

HANDING OVER / TAKING OVER REPORT
SECONDARY SCHOOLS

1.0 NOTES:

1.1 This handing/taking over report MUST be co-signed by County Director of Education
and Teachers Service Commission County Director with jurisdiction over the Secondary
School in question,

1.2 County Directors of Education and Teachers Service Commission, County Directors are
instructed to ensure that handing/taking over of schools within their jurisdiction is
completed within 14 days of the letter of transfer of the Principal.

2.0 HANDING OVER CERTIFICATE

2.1 SCHOOL’S BIO DATA

2.1.1 Name of School: ..............................................................................................

2.1.2 County: ...............................................................

2.1.3 Sub County: ........................................................

2.1.4 Division: .............................................................

2.1.5 Zone: ...................................................................

2.2 FINANCIAL POSITION

2.2.1 BANK ACCOUNTS

(a) TUITION ACCOUNT

(i) Account No: ………………………….………………………………...
(ii) Bank: ………………..………………Branch: ........................................................
(iii) Balance as at ............................................ Kshs. ................................ (certificate of
balance attached)

(b) OPERATIONS ACCOUNT

(i) Account No: ..........................................................................................
(ii) Bank: ……………………………………………… Branch:………………………...
(iii) Balance as at …………………………… KShs. ……………………… (certificate of
balance attached)

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(c) BOARDING/P.T.A ACCOUNT
(i) Account No: ...........................................................................................
(ii) Bank: ………………………………..Branch: ..........................................................
(iii) Balance as at ......................................... Kshs. ......................................(certificate of
balance attached)

(d) INFRASTRUCTURE ACCOUNT

(i) Account No: ..................................................................................................
(ii) Bank: …………………………………………….. Branch ........................................
(iii) Balance as at .............................................. Kshs. .................................... (certificate of
balance attached)

(e) OTHERS (SPECIFY)

(i) Account Name: .....................................................Account No: ..................................
(iii) Bank: …………………………………………….. Branch ........................................
(iii) Balance as at .............................................. Kshs. .................................... (certificate of
balance attached)

2.2.2 CASH BOOKS

(a) TUITION ACCOUNT: Written and reconciled up-to: .............................................. 20 .........

(b) OPERATIONS ACCOUNT: Written and reconciled up-to: ..................................... 20 .........

(c) BOARDING / PTA ACCOUNT: Written and reconciled up-to: .............................. 20 .........

(d) INFRASTRUCTURE ACCOUNT: Written and reconciled up-to: ........................... 20 .........

(e) OTHERS (SPECIFY):

(i) ……………….. Written and reconciled up-to: ............................................... 20 …….
(ii) ……………….. Written and reconciled up-to: ............................................... 20 …….

2.2.3 LEDGERS: a) TUITION ACCOUNT – Posted upto ……………………20…….…

b) OPERATIONS ACCOUNT– Posted upto …………………....20…….…
c) BOARDING ACCOUNT – Posted upto …….…...............….20…….…
d) INFRASTRUCTURE ACCOUNT-Posted upto………..….…20……..…
e) …………………………. – Posted upto …….…...............….20…….…

2.2.4 JOURNALS: a) TUITION ACCOUNT – Posted upto ……………………20…….…

b) OPERATIONS ACCOUNT– Posted upto …………………....20…….…
c) BOARDING ACCOUNT – Posted upto …….…...............….20…….…
d) INFRASTRUCTURE ACCOUNT-Posted upto………..….…20……..…
e) …………………………. – Posted upto …….…...............….20…….…

2.2.5 RENT REGISTER: ……………………………………………………….…

2.2.6 COUNTERFOIL RECEIPT BOOK REGISTER: ………………………..

2.2.7 FEES REGISTERS: Completed up-to time of handing over

2.2.8 COMMITMENT REGISTER: …………………………………………… ..

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2.2.9 CHEQUE BOOKS:

(a) TUITION ACCOUNT:

(i) Used Nos.: ………………………….... up-to: ................................

(ii) Unused Nos.: ....................................... up-to: ....................................

(b) OPERATIONS ACCOUNT:

(i) Used Nos.: …………………………... up-to: .....................................

(ii) Unused Nos.: ..................................... up-to: ......................................

(c) BOARDING/PTA ACCOUNT:

(i) Used Nos.: ............................... up-to: ......................................

(ii) Unused Nos.: ........................... up to: ......................................

(d) INFRASTRUCTURE ACCOUNT:

(i) Used Nos.: ............................... up-to: ......................................

(ii) Unused Nos.: ........................... up to: ......................................

(e) OTHERS (SPECIFY): Account Name:

(i) Used Nos.: ............................... up-to: ......................................

(ii) Unused ..................................... up-to: .......................................

2.2.10 BANK STATEMENTS: Pay in slips and bank reconciliation

2.2.11 PAYMENT VOUCHERS FILES

(a) TUITION ACCOUNT: Nos.: ................................ up-to: ...........................

(b) OPERATIONS ACCOUNT: Nos.: ………….….. up to: ............................

(c) BOARDING/PTA ACCOUNT: Nos.: ............................up to: ......................

(d) INFRASTRUCTURE ACCOUNT: Nos.: .......................up to: ....................

(e) OTHERS (SPECIFY): Account Name: …………………………………

Nos.: ..................................................... up-to: .........................................

2.2.12 LOCAL PURCHASE ORDER BOOK: As listed below (See counterfoil

Receipt Book Register)

Used No.: ..…………………………………………. up-to: …………………………………

Partly used No.: …………………………………… up-to: .....................................................

Unused No.: ………………………………………... up-to: ………………………………...

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2.2.13 RECEIPT BOOK: As listed below (See counterfoil Receipt Book Register)

Used No.: …………………………………………….. up-to: ……………………………..

Partly used No.: ………………………………………. up-to: ……………………………..

Unused No.: …………………………………………... up-to: ……………………………..

2.2.14 ACCOUNTING INSTRUCTIONS (MINISTRY OF EDUCATION):

2.2.15 SAFE WITH KEY

2.2.16 CASH BOXES WITH KEYS

2.2.17 TRIAL BALANCES:

(a) TUITION ACCOUNT extracted up to: ...........................................................................

(b) OPERATIONS ACCOUNT extracted up to: ....................................................................

(c) BOARDING/PTA ACCOUNT extracted up-to: ...............................................................
(d) INFRASTRUCTURE ACCOUNT extracted up-to: ........................................................
(e) OTHER ACCOUNT…………………..extracted up to: .................................................

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2.2.18 CASH SURVEY CERTIFICATE

(a) DENOMINATION AMOUNT KSHS)

1000: ...........................
500: …………………...
200: …………………….
100: ……………………
50: ……………………..
40: ………………………
20: …………………..
10: …………………..
5: ……………………
1: ………………………
05: ……………………..

(b) CHEQUES Nos.: ………………………………………………………………… … .

(c) MONEY ORDERS NOS.: ……………………………………………………………

TOTALS:……………………………………………..

CASH FLOW STATEMENT

Cash book balance as at ................................ Kshs. ……………………… .

Add (i) Un-posted receipts (schedule obtained) Kshs ..............................

(ii)Cash withdrawa1 Kshs. ………………………………………………

Imprest Kshs. ……………………………………………………………

Unposted cash payments…………………………………………………

Total Kshs…………………………………………………………………

Cash in hand

Cash shortage / excess

Signed

Bursar / Accounts clerk Name

Signed

Principal/HT Name

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2.2.19 ASSETS AND LIABILITIES

(i) ASSETS

(a) PLANTS AND EQUIPMENT (Type, Make, Serial Nos.)

21)
b)
C)
d)
e)
f)
g)
h)
i)
j)
k)
1)

n1) Motor vehicle .................. Reg. No ................. Make .................. Chasis No................

4.1.2 All stores handed over and taken over.

a) Electricity Generators - As per inventory / ledger No.-

b) Water Plant(s) - As per inventory / ledger No.-
c) Projector(s) - As per inventory / ledger No.-
d) Radio (s) - As per inventory / ledger No.-
e) Tape Recorder(s) - As per inventory / ledger No.-
f) Television Set(s) - As per inventory / ledger No.-
g) Sewing Machine (s) - As per inventory / ledger No.-
h) Refrigerator(s) - As per inventory / ledger No.-
i) Tractor(s) - As per inventory / ledger No.-
j) Cooker(s) - As per inventory / ledger No.-
k) Lawn Mower(s) - As per inventory / ledger No.-
l) Computers - As per inventory / ledger No.-

a) (Permanent Equipment)
b) (Customable stores)
c) (Expendable stores)
d) (Text book)
e) (Stationery)
f) (Laboratory equipment)
g) (Domestic science equipment)
h) (Agriculture equipment)
i) (Business studies equipment)
j) (Industrial Arts equipment)
k) (Kitchen equipment)
l) (Cookery/Cutlery equipment)
m) As per inventory / ledger No.-
n) As per inventory / ledger No.
o) And we certify that everything is in order.

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 (b) DEBTORS
As at …………………… Kshs………………………………..
(List attached)
(ii) LIABILITIES
a) CREDITORS
As at …………………… Kshs………………………………..
(List attached)

2.2.20 SCHOOL RECORDS

a) School Management Minutes Book
b) Admission Register
c) Log Book (s)
d) Visitors Books
e) School Files
(i) Punishment Book (s)
f) Building Register and Documents
g) Furniture Record Book(s)
h) Files for all circulars issued by the Ministry of Education, Regional Coordinator of
Education
i) and County Education of Education Office and Audit Unit
j) Personal files for Non—teaching and junior subordinate staff
(i) Accepted/Final Estimates 20
k) Last audited accounts for year
l) Any other necessary information e.g.
m) Cash shortage Kshs.
n) Stores discrepancies, a list of surplus stores and other discrepancies the taking over
Head
teacher would like to make.

2.2.21 PERFORMANCE MANAGEMENT RESOURSES

(a) TPAD appraisal documents (duly filled)
(b) TPAD manual
(c) Schemes of Work (for handing over Principal and all the teachers on duty)
(d) Records of Work
(e) Lesson observation schedules (duly filled)
(f) Class registers
(g) Class attendance register (duly marked by class teachers)
(h) Copies of the Code of Regulations for Teachers
(i) Copies of the Code of Conduct and Ethics for Teachers
(j) Copies of the Teachers Service Commission Act.
(k) School timetable
(l) List of teachers (Name, TSC/No., on duty, on leave and on interdiction).
(m)Discipline Record.
(n) School performance record
(o) Teachers mark books
(p) School mark books

N.B
Failure by the outgoing Principal to declare any liabilities / assets or pending dispute during
his / her handing over, and any claim that may arise thereafter, the outgoing Principal will be
held liable and communication to be made to the TSC to take action.

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 2.2.22 DECLARATION

We: .................................................................. TSC NO. ................... (Principal handing over) and

........................................................................... TSC NO. ...................... (Principal taking over)

HEREBY CERTIFY that we have today the ..................... day of ...................……20 .................
handed over and taken over respectively the responsibility of the items listed herein above in the
presence of the County Director of Education and the Teachers Service Commission County
Director or their representatives.

Signature: …………………………….….. Phone No. ……………… (Handing over Headteacher)

Date: ……………………………….

Signature: ………………………………. Phone No. ………………… (Taking Over Headteacher)

Date: ……………………………………

2.2.23 RELEASE

The Principal Dr./Mr./Mrs./Ms ................................................................ , TSC/………………,

having handed over all the records of .................................................... Secondary School is hereby

released to proceed to his new station ................................................... Secondary School and report

to County Director of Education and the Teachers Service Commission County Director

………………………………… . County.

1. Name of CDE: ...........................................................................P/No.: ……………….

Signature ...........................................................................................

Date ......................................................

Official Rubber Stamp:

2. Name of TSC County Director: ............................................................. TSC/……………….

Signature ....................

Date ...................................

Official Rubber Stamp

Witnesses:

Name: ……………………………………………………. Designation: …………………………….

Signature: ………………………………………………

Chairman (BOM)
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DISTRIBUTION:

Copy to:

(a) Principal Secretary, Ministry of Education

(b) Secretary Teachers Service Commission
(c) Regional Coordinator of Education
(d) Regional Coordinator, TSC
(e) County Director of Education
(f) TSC County Director
(g) County Schools Auditor
(h) Sub-County Education Officer
(i) TSC Sub-County Director
(j) Chairman, Board of Management
(k) Taking over Principal
(l) Handing over Principal
(m)School file.

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