Auditor General Nancy Gathungu has flagged massive financial disorder in Baringo county government in her latest report for FY 2020-21..
The audit report on the county executive exposes a number of unexplained expenditures, irregular award of tenders, delayed and stalled projects.
The county even failed to remit statutory deductions, putting its staff at risk of being denied services or pension at retirement.
Gathungu revealed that the county engaged in irregular contracting for services, putting millions of public money at risk of loss.
Baringo, the reports shows, contracted private advisory services providers for Sh12.51 million through restricted tendering.
“However, no evidence was provided to show that the service providers were competitively sourced,” the report read.
Further, the county irregularly awarded tenders worth Sh6.81 million for construction of a maize store and drilling of a borehole.
According to the report, the county awarded a Sh3.62 million contract for the construction of Kewangoi maize store but the contract declined undertaking the work, citing health problems.
The move triggered the tender to be awarded to the second lowest bidder at Sh4.38 million.
Later, the contract was terminated after Sh1.40 million had been paid and the tender awarded to a new contractor for Sh2.79 million.
However, it emerged the second bidder had been disqualified at the preliminary level for lacking a certificate.
There was also an interim certificate raised to warrant the payment of Sh1.40 million.
“There was no valuation of remaining works that would have formed the basis for the terms to reward the contract to the third lowest bidder,” the report states.
The county has also been indicted for irregular extension of contracts for projects.
During the year under review, the county extended periods for contracts worth Sh18.11 million for eight projects.
“The periods were extended without prior recommendation by the evaluation committee or receipt of certificates from the tenderers requesting the extension,” Gathungu said in the report.
The report shows that projects worth Sh62.22 million have stalled and others worth Sh38.88 million delayed under unclear circumstances.
“Consequently, the value of money has not been realised in the stalled projects,” the report read.
The report also flags irregular purchase of seedlings for Sh12.70 million and that of Tilapia seedings for Sh3.99 million.
“The expenditure was not supported by receipt and issue vouchers from the stores, approved list of beneficiaries and distribution list of final users,” the report read.
The auditor also cast doubt on the expenditure of Sh23.75 million on repairs and rehabilitation of water projects, existing water pumps, pipeline works, water tanks and water pans.
“However, the works were not supported by pre-inspection and post-inspection reports to confirm the scope of intended works and works done, bills of quantities and inspection and acceptance certificates,” Gathungu said.
In addition, the auditor flagged the county for irregular payment of allowances to staff at a cost of Sh17.60 million and unaccounted for expenditure on acquisition of office furniture and stationery at a cost of Sh1.47 million.
The county also made transfers amounting to Sh143.89 million, but the same was not supported by documents including grant agreement and bank statements.
“Consequently, the accuracy, completeness an regularity of other transfers grants amounting to Sh143.89 million cannot be confirmed,” the report shows.
(Edited by V. Graham)
