Tharaka Nithi county government has not provided documents to show that development projects costing Sh694.6 million were implemented during the 2014/15 financial year and their status.
According to the Auditor General, the county had an approved budget of Sh1.9 billion and its financial statements says it spent Sh694.6 million, but there is no documentation.
The report also shows that a commuter allowance of Sh3 million was paid to eight County Executive Committee members and nine chief officer who has official vehicles contrary to the law.
It adds that the details of the payments were never provided for audit and no recovery of the irregular commuter allowances had been done by the end of the exercise on December 4, 2015.
The report also says that there were no documents provided relating to acquisition of assets to the county executive and the assembly which the financial statements claimed was coming to Sh575.9 million.
It also shows that the outstanding imprests stood at Sh70.1 million with some officers having more than one, which is against the law.
The Tharaka Nithi government also said that it has pending bulls in respect to supply of goods totalling Sh801.3 million but the auditors say that there were no local purchase orders or invoices of payments voucher provided to confirm this.
The audit shows that due to lack of verifiable documents such as LPOs, invoices, cash receipts and delivery notes, it is not possible to confirm that the county assembly and the county executive spent Sh64.6 million for procurement of goods and services.
The county financial records also revealed that payments totalling Sh7.6 million were not authorised by the accounting officer and no explanation was given.
The report also says the examination of the cashbook revealed that 25 payment vouchers totalling Sh45.7 million were paid bu the physical payments vouchers were missing.
The county records showed that various good and services amounting to Sh13 million were procured various firms to non-prequalified suppliers contrary to the law.
The audit also identified Sh29.1 million that was used to irregularly pay casuals as there were no details of how they were recruited, what they were working on and the terms and conditions of the employment.