•Expenditure not supported by attendance schedules, work and fare tickets
•County reported an under-expenditure of Sh1 billion
The Auditor General has faulted the Murang'a county administration over suspect financial management.
Edward Ouko flags Sh83 million spent on lawmakers and staff in several trips to Mombasa without supporting documents.
Ouko, in his latest report on the county’s finances, says the trips were paid for by the executive yet the county assembly has its own budget.
The Auditor General says a trip to Mombasa by 46 members cost Sh4,063,900 but the expenditure was not supported by attendance schedules, work tickets, and fare tickets.
“As a result, the propriety of the Sh4 million spent on the trip could not be confirmed.”
Ouko's report was tabled in the Senate last week.
A trip to the coastal city by MCAs for a workshop cost the county Sh5 million in allowances. There was no record of venue, attendance registers, programme of the event for the period the event took place, hence the expenditure could not be confirmed.
Ouko also criticises Governor Mwangi wa Iria’s administration for not providing supporting documents for Sh6 million spent during a medical camp in November and December 2017.
The county is also on the spot over unexplained Sh47 million spent in an ECDE feeding programme.
The expenditure returns and related records for the funds transferred to the centres was not provided, Ouko said.
Also flagged is Sh2.9 million spent on an assistant chief’s office and residence for police officers yet the projects fall under the national government.
The county failed to account for Sh35,095,000 disbursed to various health centres and dispensaries.
Ouko questions Sh277 million "erroneously" charged to wrong accounts in violation of budgetary provisions.
The administration irregularly drew Sh26.6 million from the recurrent funds account and charged the same on development vote contrary to the law.
The Public Finance Management (County Government) Regulations, 2015, prohibits reallocation of money from wage to non-wage expenditure.
Further, there was no evidence that assets inherited from the defunct local authorities were recorded and disclosed in the financial statements.
“Consequently, the fixed assets balance of Sh2.49 billion is not fairly stated,” Ouko says, adding that there were gaps in the serialisation of payment vouchers in Ifmis.
“This exposed the county executive to possible loss of public funds in cases skipped payment voucher numbers were utilised without detection.”
Despite taxpayers not getting services as was planned for the year, the county reported an under-expenditure of Sh1 billion. The was no explanation.
“Development funds were not utilised as planned, resulting into under-expenditure of Sh939 million, implying that development projects were not implemented as planned,” the auditor said.