Intro

Ministry of Education, Higher Education and Vocational Education has issued Circular No. 12/2026 regarding the delegation of powers on financial control in terms of Financial Regulation 135 for the year 2025. This circular is important for education institutions, accounting officers, heads of institutions and officers handling financial, procurement and administrative duties.

Important Details

Who Should Pay Attention?

• Ministry and Department officers
• Provincial and Zonal Education offices
• National Colleges of Education
• Teacher Centres and Principals
• Accountants and financial officers
• Officers handling procurement, payments, imprest and financial reports

Key Points Filtered from the Circular

• Financial control powers must be exercised according to Financial Regulations, procurement guidelines, Establishments Code, circulars and official instructions.
• Delegated officers must act within the approved limits only.
• Financial approval must be obtained before starting relevant activities or expenditure.
• Monthly reports on liabilities and financial matters should be submitted where required.
• Overtime and holiday payments must be controlled and paid only for essential duties.
• Procurement activities must follow correct procurement procedures and approval limits.
• Government donations, foreign aid, grants, materials and equipment must be properly recorded and accounted.
• Vehicle repairs, maintenance, imprest, advances and payments must follow the approved financial limits.
• Institutions must maintain accurate fixed asset records according to government accounting requirements.
• Officers are responsible for understanding Financial Regulations 136, 137, 138 and 139 when using delegated powers.

Main Areas Covered

Click Below for the Circular