Mystery surrounds the alleged disbursement of Sh2.3 billion National Government Affirmative Action Fund, which auditors say is yet to hit counties' accounts.
In her 2018-19 report, Auditor General Nancy Gathungu said the amount has not been confirmed as received by various county committees despite NGAAF financial statements showing it had been sent.
“The financial statements reflect disbursements to counties totalling Sh2,253,547,922. However, the amount has not been confirmed by various county committees as having been received,” the report stated.
“Consequently, the accuracy of the disbursements balance could not be confirmed.”
The report further raised issues with Sh5.5 million the fund incurred to pay for maintenance and repairs of motor vehicles. The spending was not supported by any documents.
According to a report tabled by Majority leader Amos Kimunya last week, NGAAF had already made Sh2 million advance payment in what the auditor said breached the Public Procurement and Asset Disposal Act, 2015.
“Further, no signed contract documents for the provision of the services were submitted for audit review to show how the obligation for the advance payment was created.”
“In addition, the amounts have been expensed at the point of payment rather than at utilisation and holding the amount as a prepayment. No statement of account has been provided to support how much of the Sh2 million was used.”
The audit team also revealed that NGAAF paid rent for unoccupied premises amounting to Sh4.9 million, thereby no value for money.
According to the records, the management rented office space on December 20, 2018, but the house was occupied almost a year later on November 4, 2019, during which NGAAF paid rent totalling Sh4,938,700.
Gathungu also raised the issue of Sh35 million the Fund allegedly disbursed to counties as emergency and which could not be accounted for.
She said the disbursement was not supported by relevant board approvals as required by the NGAAF emergency guidelines.
“It was not possible to confirm the accuracy and propriety of the emergency balance to counties of Sh49,760,986 reported in the financial statements. ”
