Two top Senate chiefs are among former county leaders expected before a House watchdog committee to account for public funds.
Senate Speaker Kenneth Lusaka and chief whip Susan Kihika are on the spot over questionable spending amounting to millions of shillings.
Auditor General Edward Ouko has indicted Lusaka (former Bungoma Governor) and Kihika (former Nakuru Speaker)
for suspect use of public funds so they
will be grilled by the Senate Public Accounts Committee.
Ouko's report on Bungoma for the year ending June 30, 2016 bears an adverse opinion, meaning huge sums of taxpayers money could not be accounted for.
Lusaka will account for assets inherited from the defunct local authorities excluded from the county's total fixed assets balance of Sh3.16 billion.
"No hand over report was availed for audit review to show how the assets and liabilities of the defunct local authorities were taken over by the County Executive of Bungoma," Ouko says.
The auditor further says the accuracy and completeness of the assets balance could not be confirmed.
President Uhuru Kenyatta greets Nakuru Senator Susan Kihika before the opening of the12th Parliament, September 12, 2017. / HEZRON NJOROGE
Ouko wants the Lusaka administration to account for Sh194.9 million expenditure on goods and services.
The auditor say the expenditure was not recorded in the Integrated Financial Management and Information System but in the county's financial statement after manual reconciliation.
"The management has not explained the variances between the two sets of records which should normally provide identical balances. Consequently, the accuracy and completeness of the financialstatements cannot be confirmed."
Children's food, motorcycles
The county also risks losing Sh25.9 million in uncleared loans by youth and women's groups after defaulting last year's June repayment timeline.
A sum of Sh47.2 million was disbursed to the groups but only Sh21.5 million was recovered before the period.
The former Governor is on the spotlight over Sh24 million outstanding imprests, Ouko saying he cannot confirm accuracy and recoverability because auditors were not given details of beneficiaries and dates of issuance.
The county's department of Education, Youth and Sports is on the spot over Sh2.5 million paid to Susera Supplies for food for children. Auditors were not given store records as proof the food was received and used.
"The occurrence of supply and distribution of these feeds could not be ascertained."
Lusaka is also on the spot over Sh2.2 million paid to Toyota Kenya to supply motorcycles. These were not delivered and the company's withheld tax by Kenya Revenue Authority was not reflected in the supplier's statement of account.
"Ownership by the county executive of undelivered motorcycles worth Sh2,230,150 cannot be confirmed. Failure to deliver the motorcycles constrained delivery of services due to the residents."
An explanation will be given on the health department's failure to repay Sh3.9 million borrowed from Bungoma Referral Hospital without involving the county's treasury.
"No tangible plan was availed on how the county executive would repay the funds. Delay to repay the funds constrained the hospital from delivering services to residents,"
the auditor says.
Nakuru's local and foreign trips
The former Nakuru Speaker is indicted in Sh24.9 million unsupported spending on MCAs foreign travels in the 2015-16 financial year. This is because of an unexplained sum difference of Sh1.9 million.
Parts the ward representatives toured included London, Canada, Australia, New Orleans and New York.
"Most of the expenditures under foreign travel were in respect of air tickets and per diem for nights out Some of the expenditures lacked proper or adequate documentation that would authenticate them."
Nakuru Senator Kihika is also on the spot over Sh42.5 million for MCAs' local travels in terms of allowances and transport costs. There wasn't proper documentation.
Local travels involved attending the County Assembly Forum, inquiry by the Finance Committee, hospitality supplies and services, board meetings, conferences and seminars, devolution conference and a consultative forum for the assembly and the executive.
Senate Deputy Speaker Kithure Kindiki and Makueni Senator Mutula Kilonzo Jr noted the constitution requires public officers, including former ones, to account for their administrative and management action.
They said Lusaka and Kihika will have to appear before the Senate committee for grilling despite holding leadership positions in the House.
"If he (Lusaka) is summoned by Senate committee as a person or former governor, I see no reason why he should not appear," Kindiki said.
"Only Articles 73 and 75 of the constitution, regarding conflict of interest involving public officers, will come into play for him not to preside over a report brought to the Senate on Bungoma county, if it relates to the period of his tenure."