Investment in Education accelerates economic growth and development of a nation.Increased cost of education against other competing sectoral demands caused most developing countries to adopt cost sharing method in financing of secondary education.Government of Kenya has ensured accessibility and supply of education as a social good to beneficiaries by issuance of fee guidelines on the user price.As providers relied on fees paid to meet their budgetary needs,there emerged divergence views among Education Managers on the actual cost of education as schools continued to operate.This book looks at the role of MOE Fees Guidelines in Annual Budgets Management with emphasis on fees requirements by school categories, adequacy of fees set by MOE, levels of compliance by schools to MOE set fees and challenges schools faced in implementation of MOE fee guidelines in Kenya.Derived formulas on Unit cost and Cost equations are applied in determining the actual fees schools require annually since the MOE fee guidelines were untenable as the levels of compliance to set fees was low.It implied that the role of MOE fee guidelines was minimal since the set fee was inadequate to meet school budgets.