The Kisumu county government is on spot for paying Sh 11.1million to the Council of Governors instead of the required Sh7.9 million.
Auditor General Edward Ouko said in a report that the county paid the money from its recurrent vote to the Council of Governors on diverse dates between January and June 2015 in respect to inter-governmental relations contributions and other related expenses.
Ouko said the Sh3.3 million excess payment was in breach of the law and therefore irregular.
The audit report also shows that the county paid M/s Panesars Kenya Ltd Sh3.7 million in respect of supply of assorted furniture, which has been procured by the CoG office vide LPO No 568, dated September 23, 2014.
The furniture was received by the procurement department at the council on September 25, 2014.
Ouko said it remains unclear why the supplier was subsequently paid by the county government of Kisumu.
He also put the county to task over the incomplete Forems-Lolwe road.
A physical verification of the projects on August 25, 2015 revealed that works of Sh718,500 was incomplete.
The works included the supply and installation of concrete pipes and installation.
Ouko said the county government may not have received the value for money of the road works amounting to Sh2.9 million for the year ended June 20, 2015.
The county is also on spot for a stalled ward project at Lumumba health centre where a contractor vanished after payment of Sh6.7million.
Ouko said there were no opening tender minutes and technical evaluation reports availed for audit review.
The contractor was not on site during physical verification and no work appeared to be going on even though Sh6.7 million had been paid out.
The contract period had long elapsed and no extension request document was availed for audit review.
Ouko said it is not possible to establish whether the county got the value for money for expenditure totaling to Sh6.7million.
The county also paid Sh4.5 million to West Link Electrical for work not done. The audit report indicates that there was no installation of street lights at Makasembo road as physical verified on August 25, 2015.
The auditor general said the propriety of expenditure amounting to Sh4.5 million could not be confirmed.