Kiambu county government bought land for Sh30 million but there was no evidence of purchase, Auditor General Edward Ouko report has indicated.
He said there was an acquisition of assets of Sh2,470,919,818 and included was Sh30 million relating to purchase of land during the year.
"But there was no evidence that the county acquired any land during the year," Ouko said.
According to the 2014/2015 audit report, Kiambu did not maintain a fixed assets register to record its fixed assets.
"... the non financial assets acquired during the year could not be linked to the summary of fixed assets," he said.
He said the 2013/2014 comparative figure for assets of Sh1,347,819,141 was over cast by Sh4,222,883
"The accuracy and completeness of the acquisition of assets of Sh2,470,919,818 could not be confirmed," he added.
The county government was further put on spot over employees sharing bank accounts.
According to the report, bank remittance data indicated that the staffers share accounts that has led to the loss of funds. He did not say how much.
"This points out to possible existence of ghost workers in the payroll leading to loss of funds," the Auditor General said.
He says that officers employed on temporary terms in job group E were mainly doctors from the ministry of health.
"Verification revealed that most theses employees were doctors from ministry of health and were on permanent and pensionable terms," he said.
The report indicates that 238 employees officers were on probation yet they were in employment for more than one year.
“These officers had been confirmed but the staff register was not update to reflect the same,” Ouko said.
Ouko in his report further says that the county Irregularly purchased 50kg heavy duty laundry machines but there was no specifications.
The machines that cost Sh4,496,000 each had no specifications for the items that were bought. The machines were bought from Finery Ltd and was delivered to Tigoni district hospital and Thika level 5.
"It was therefore difficult to establish if the delivered items were of right specifications," he said.
The report said the health department procured goods worth Sh18 million towards purchase of medical equipment, non pharmaceuticals items and drugs but noted that they were never used.
"Most of the goods were lying in the stores. It is not clear why such a large quantities were procured only to be dumped in the store," Ouko said.
He said the store that they were kept was "old damp and dilapidated room" that was converted into a drugs store.
"The drugs are stored in very unsafe and unhygienic conditions which may result in contamination and hence waste of public funds," he said.
"The exact quantities of all stocks could not be ascertained as the drugs in the stores visited were not properly arranged."
The Auditor further put the county on spot for fabricating Ward administrators offices.
According to the report, the county awarded a Sh12 million contract to Steel Structures limited for supply of 15 fabricated offices to be used by ward administrators.
This was done through restricted tendering method.
"However no justification was provided for use of alternative procurement method rather than trough open tender in accordance to section 73 of the public procurement and disposal act 2005," he said.
The report indicated that the contract agreement signed on April 9, 2015 the works were supposed to run for 129 days to completion.
"But at time of the audit, seven months after the commencement of the contract, the works were incomplete," he said.
Ouko noted that the county government had not explained the cause of the delay in implementation of the project.
The report also found that during the year under review, the Kiambu operated seven accounts which the auditor general says “it is difficult to monitor cash flows and expenditure."
The accounts name are:
- County revenue Fund account (Sh866,291)
- Recurrent (Central bank ) Sh147,280
- Development (Central bank) Sh21,608
- Kiambu county revenue(co-op) Sh22 million
- Kiambu county revenue (KCB) Sh7 million
- Kiambu county operational account (Co-op) Sh392,352
- Kiambu development accounts (Co-op) no balance
But the report noted that the recurrent and development bank accounts had been configured in IFMIS. The rest were not.