The Auditor General has, in his latest audit, questioned the expenditure of Sh86 million for renovation works and construction of a gate at the Nyamira Level 4 Hospital.
Edward Ouko's report says that the Nyamira government could not justify why it used Sh2.5 billion for the construction of the gate.
The report for the 2014-15 financial year adds that some Sh26 million was paid out for renovation of the mortuary, kitchen, store and plumbing works.
"A physical verification of the kitchen and store works revealed that flush doors were not replaced as stated in the Bill of Quantities," the report says.
"The three coats of bituminous paint were also not applied to the rendered are and concrete floor was not placed on the base bur instead a concrete floor was done."
It adds that no documentation to confirm approval of the changes was availed for audit.
The report also says plumbing works were not done to satisfaction as there were noticeable leakages with no water flowing into the taps and toilets.
The Auditor General also says Nyamira may not get value for an amount of Sh226 million used to refurbish county health centres.
Ouko says agreements between contractors and the county government did not set commencement dates, contract periods or completion dates.
He adds that at Magwagwa Health Centre, the project was for rehabilitation and renovation of a kitchen clock but the actual work was the rehabilitation of staff quarters.
This, he says, was poorly done as there were cracks on the floor.
Works at Endiba Health Centre were on an existing project but the Auditor General questioned the an expenditure of Sh2 million for work not done.
The report says the rehabilitation and renovation of Orwak Health Centre at Sh2.3 million was similar to a project by the CDF and World Vision on the same site.
The reports also questions an expenditure of Sh23.4 million on drilling and equipping boreholes by two contractors.
It notes that during the audit verification, it was observed that the contractors supplied water tanks for each project site with a capacity of 10,000 litres instead of two tanks of 20,000 litres each.
The Auditor General's report also accuses the Nyamira government of paying Sh9.6 million to county ward employees with no valid employment contracts with the county assembly.
It further says a spot check revealed that some of them were not physically present at their work station to establish their existence during the audit.
The report also questions the payment of Sh14 million to temporary employees who did not have contracts and where, in some instances, there were no ID numbers on the payment schedules.
This, the Auditor General says, casts doubt on the existence of the temporary employees.
The report also says the difference of Sh10 million for recurrent expenditure between IFMIS reports and financial statements was not explained.
It added that the difference of Sh473 million as the money received, as recorded on IFMIS and financial statements, was also not explained
"The financial statement figures are not supported by IFMIS which is the principal reporting system for county governments," the report says.
It also says county accounts show some Sh11.6 million was used to purchase two Total Station machines for geospatial mapping but that this was not posted in the cash book.
The report says the receipts for the machines were questionable as there are documents supporting delivery, and procurement documents for the purchase.