The Auditor General has questioned a Sh239 million expense on the construction of an office block and residencies for the Makueni Governor and Deputy Governor.
Edward Ouko says in the 2014-15 financial year report that county officials did not provide supporting documents, pointing to possible misuse of public funds.
“Contract agreements and bills of quantities for all the three projects were not availed for audit verification,” he says in the report released on Monday.
Ouko questions the county's Sh21 million expense, without a budget, on the Deputy Governor's residence.
He notes that the 2013 circular by the Salaries and Remuneration Commission only provides for housing benefits for governors and county speakers.
The report further says the county cannot account for Sh29.5 million supposedly used to purchase four parcels of land.
The Auditor General says the acreage of the parcels could also not be ascertained as Makueni county officials did not provide procurement documents.
The county also could not support the purchase of computers, printers and digital cameras for Sh9.9 million as no quotations were provided, the report says.
“Public Procurement and Disposal Act, 2015 requires that procurement exceeding Sh6 million be done through open tender method,” it notes.
Ouko also says Kivutha Kibwana's government may not have gotten value for money when it acquired a prime mover at Sh11.5 million. The lowest bidder quoted Sh8.6 million but was not awarded the tender and no reason was given.
The report further says the county cannot account for Sh6.3 million paid for consultancy services for the construction of the Sh31.7 million Kalamba fruit processing plant.
It says the county could not have gotten value for money when it split the Sh58.2 million contracts for the construction of technical training institutes and Early Childhood Development Centres, and rural electrification projects in various wards.
“The first portion was for supply of materials and the second for labour. This led to poor workmanship and the delivery of some materials on the site could not be verified since delivery notes were not filed,” reads the report.
Ouko's report also says county officials did not show how they spent Sh19.9 million on workshops including the training of entrepreneurs and boda boda operators.
Kibwana’s office also could not account for Sh570,000 spent on meals and refreshments, Sh684,000 for hiring taxis and Sh2.7 million for foreign trips.