Former Auditor General Edward Ouko, in his 2017/18 audit report for Kajiado County reveals the county paid Sh23.5 million to “unclear” casual workers.
The report revealed the county government of Kajiado owned a cattle ranch but the value of the ranch and the livestock were not disclosed in the financial statements present for the audit for the financial year 2017/2018.
The county has a pending bill of Sh766.8 million but the county has not maintained updated creditor’s register/ledger with full details of the creditor’s regarding work done or services rendered.
The County Executive made payments amounting to Sh23.5 million to casual workers but according to the audit report, it was not clear how these workers were recruited since there was no evidence of recruitment documents, muster roll, and register, approved terms of service and returns from the supervisors.
The county spent Sh36.9 million for the construction of a dining hall at Olkejuado High School. Ouko noted the construction of schools is not the function that is devolved under scheduled 4 of the constitution of Kenya 2010.
There were no tender documents and minutes of evaluation made available during the audit to show the contractor was identified and whether procurement procedures were followed.
An amount of Sh34.3 million was paid to a firm for the construction of a Modern Sports Complex in Ngong town. The construction was meant to be undertaken in four phases from 2014 and the completion date was meant to be July 2019.
The audit revealed the complex was only 17 per cent complete and for the year under review, no work was carried out implying that, either the project had been abandoned or works had stalled with physical verification confirming the same.
Further, an amount of Sh3 million was made to the architects for consultancy services in respect of the sports complex even though no works had been carried out during the year under review.
The audit revealed that a total of 28 flagship projects with a budget of Sh239.2 million were started without going through the full cycle of the budget process including public participation and validation.
“This is contrary to provisions of regulation 221(5) of the Public Finance Management (County Governments) Regulations, 2015 which provides that, the county treasuries shall arrange for effective public partition during the development of their annual budget estimates including the publication of Citizens’ budgets which shall explain and summarize the budget proposals.
Kajiado County executive lacked a Risk Management Policy contrary to the requirements of Regulation 158(1) of the Public Finance Management (County Government Regulations) 2015 which states that the county Government entity should develop risk management strategies.
The county employed 195 staff in various departments. This included recruitment of a Director-Supply Chain, Deputy Director of Budget and an Accountant General.
The audit revealed that the personnel files for the above individuals availed for audit did not contain necessary documents to show whether the employees’ had the requisite skills, qualifications, and competence as advertised.
Ouko noticed that the county executive did not have an approved human resource establishment and job evaluation mechanism to guide in the management and utilization of the human resource and to establish the required and optimal number of staff and skills in each department.
An amount of Sh12.1 million was paid to casuals in the county Department of Health however the expenditure was not supported by approval letters from the County Public Service Board as required by clause B.16 of the county Public Service Human Resource Manual.
Various officers from the county were given Sh12.9 million for domestic travel and subsistence but no supporting documents have been provided to confirm that the funds were spent for the intended purposes. The county used Sh4.1 million in respect of refurbishment of buildings but supporting documents for the expenditure were not provided for audit.
The county had outstanding imprest of Sh12.9 million as of June 30, 2018, but the audit revealed that the imprest register did not reflect vital details such as the personal numbers of the staff who held imprest and the reference numbers of payment voucher for cases that had been surrendered.
Pending bills amounting to Sh758.2 million were not supported by local procurement orders, invoices, fee notes, and delivery notes. The county deducted Sh7 million from their staff who occupy the county houses.
However, the amount was not remitted to the County Revenue Fund Account as required by section 109(2) of the Public Finance Management Act, 2012 which provides that all money raised or received by or on behalf of the County Government is paid into that account.
There were instances where the financial statements and the IFMIS records were different and remained reconciled or unexplained thus the completeness and accuracy of the financial statements ended 30 June 2018 could not be ascertained.
The Auditor-General reported unaccounted receipt books. 109 receipt books issued to officers for collection of revenue from markets and car parks had not been surrendered at the time of the audit.
The county remitted Sh605.2 million to primary schools, early childhood learning centres and secondary school for the constructions of classroom, laboratories, dominatrices and other school infrastructures.
Physical verification is done on 8 November 2018 revealed that the structures were not complete and there was no work going on.