Kieni MP Kanini Kega is on the spot for not spending Sh143.4 million during financial year 2015/16, an action that delayed completion of projects.
Auditor General Edward Ouko's report tabled in Parliament shows the Kieni CDF spent Sh88,403.474 instead of the budgeted Sh231,859,070.
The report shows the under-expenditure of Sh143,455,597 was not explained during the audit.
"Delays in completion of projects and poor budget execution, which translate to under-spending, deny residents benefits due from projects and increase the risk of escalation of project costs."
Ouko says the CDF was assigned Sh100.4 million for development but that the audit revealed Sh73.5 million had been spent, resulting in an under-expenditure of Sh26.9 million.
The auditor
points out that the statement of financial assets reflected a bank balance of Sh10.9 million as at June 30, 2016 and that "accuracy could not be confirmed".
The bank reconciliation statement presented, Ouko says, included un-presented cheques of Sh2.7 million "that were stale as at June 30, 2016"..
"No reason was provided for the failure to reverse the cheques in the cashbook. Consequently, the accuracy of the bank balances of Sh10,995,502 could not be confirmed."
Ouko further points out that the CDF management had budgeted the implementation of 69 projects during the year under review but 76 of them had been completed while 12 were ongoing.
"Management did not explain the reasons for the 16 additional projects that were implemented but had not been budgeted for."
It was also revealed the management hired contractors and implemented projects worth Sh7.9 million but did not produce records supporting the expenditure.
"It was therefore not possible to confirm the propriety of the expenditure incurred and whether work done achieved value for the money."
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