Antony Chawagarira
SCHOOLS that fail to comply with mandatory internal and external audit requirements will not have their applications for fees and levy reviews processed, according to new measures introduced by the Government to strengthen financial accountability in the education sector.
The directive is contained in Secretary’s Circular Number 9 of 2026, issued by the Ministry of Primary and Secondary Education and signed by Secretary for Primary and Secondary Education, Moses Mhike.
Effective from 5 August 2026, the circular makes regular risk-based internal audits and annual external audits compulsory for all government and registered non-government schools.
The Ministry said the measures are aimed at promoting transparency and accountability in the management of school funds.
“All SDA, SDC, and SSF funds managed in terms of the above legal framework shall be subject to mandatory governance risk-based regular internal and external annual audits,” the Ministry said.
For government schools, the Ministry said School Development Committee and School Services Funds are classified as statutory funds and must undergo regular audits by Ministry internal auditors and other government internal auditors based on risk.
External audits must be conducted at least once every financial year.
Schools will also be required to prepare management action plans in response to audit findings and provide monthly updates on progress made in implementing recommendations.
The Ministry said any exception to the requirements would require its approval, following a request by the school head in liaison with the relevant Responsible Authority.
Non-government schools have also been directed to comply with their registration conditions under the Education Act and to subject their accounts to regular risk-based internal audits and annual external audits by qualified independent auditors.
Audit reports submitted to the Ministry must be accompanied by management implementation plans that show how identified shortcomings will be addressed.
On funding, the Ministry directed established government and registered non-government schools to budget for and meet their internal and external audit expenses in consultation with their respective Responsible Authorities.
Schools will, however, not be required to pay audit fees when the work is conducted by the Ministry’s internal auditors.
Instead, they will cover travel and subsistence costs based on prevailing government rates.
The Ministry further directed that payments for internal audit expenses should be channelled directly to the relevant Provincial Offices to safeguard the independence and objectivity of its auditors.
The most significant change is the introduction of audit compliance as a prerequisite for school fees review.
“With immediate effect, the Ministry will not consider, process, or approve any application for a school fees review, adjustment, or maintenance of existing fees or levies from any school that fails to produce a current annual audit report,” the Ministry said.
It warned that applications from non-compliant schools would automatically be disqualified.
The circular repeals and replaces Secretary’s Circular Number 9 of 2015, with the Ministry retaining final authority over interpretation and implementation.
The new measures are expected to strengthen oversight of school finances while ensuring greater accountability in the use of funds contributed by parents, guardians, and other stakeholders.
