Audit observed that books and records of accounts maintained by the school were not properly recorded and kept. Payment vouchers were not presented for audit, cashbooks not maintained, collection registers not presented for audit and bank statements for reconciliation not kept. The principal claimed he had no bursar for most of the period therefore could not maintain all the necessary books of accounts. Audit finds this excuse by the principal not enough for him not to maintain the necessary records. A bursar has been posted to the school recently.