Kakamega county has assets of more than Sh7 billion but fails to keep an assets register to manage them, Auditor General Edward Ouko has said.
In his 2017-18 audit, Ouko says the county acquired more than Sh3 billion new assets, including non-financial of Sh1.1 billion.
“No assets register either in hard copy or electronic form was maintained during the year under review for effective administration of assets acquired since inception and those inherited from the defunct local authorities," the audit report said.
Ouko said financial statements submitted for audit revealed variances with the IFMIS reports in both receipts and payments.
The statements reflect total receipts of Sh11.6 billion, compared to Sh12.1 billion in the IFMIS report — a difference of Sh531.2 million.
The Treasury said financial statements reflected a budget of Sh12.9 billion, which varied from the IFMIS report by a budget of Sh6.4 million, an unreconciled variance.
“Consequently, the accuracy of financial statements for the year ended June 30, 2018, could not be confirmed," the report said.
During the year the county recorded an under absorption of Sh1.3 billion. It had an approved budget of Sh12.9 billion, which included Sh7.2 billion and Sh5.6 billion for development.
“The administration needs to relook at its budget implementation mechanisms, focussing on priority areas that will enhance services to residents," Ouko said.
Under-absorption of the budget shows that many projects were not implemented, the report said.
The county recorded revenue under collection of 269.8 million because it collected 504.7 million against a budget projection of 774.5 million. Revenue collection has been declining for four years.
The auditors said Governor Wycliffe Oparanya’s Linda Afya ya Mama na Mtoto programme, also known as Oparanya Care, was intended to reduce maternal and child mortality, a well as child malnutrition.
The needy mothers were to be identified after attending at least four antenatal clinics. Support was to be at six stages at least at a rate of Sh2,000 per stage until the child reaches the age of 18.
By November 2018, Sh269.8 million was due to 30,716 mothers.
