• County records showed Embu spent Sh21.4 million on domestic travels and subsistence but there was no documentation.
• Other cash spent without documentation was Sh4.9 million for fuel and Sh116. 8 million for specialised materials and services.
The Embu county government cannot account for Sh851 million it spent in 2018-2019, an Auditor General's report shows.
County records showed Embu spent Sh21.4 million on domestic travels and subsistence but there was no documentation.
Other cash spent without documentation was Sh4.9 million for fuel and Sh116. 8 million for specialised materials and services.
Governor Martin Wambora's administration could also not furnish the audit team with records showing how the fuel was used.
“In the circumstances, the accuracy, completeness and accuracy of the use of goods and services of Sh851,047,194 reflected in the statement of receipts and payments for the year ended 30 June 2019 could not be ascertained,” Gathungu said.
The report was tabled by Senate Majority Leader Samuel Poghision on Thursday last week.
Wambora’s administration was also found to have breached the law by not establishing an approved and updated staff establishment.
Embu was also found to have irregularly engaged casual workers. Gathungu questioned how the wage bill for casuals doubled from Sh14.9 million to Sh27.8 million within a year.
“A review of personnel records revealed that 414 casual workers had served continuously for periods between one year and 26 years since 1993 to 2019 but had not been engaged on permanent and pensionable status contrary to Section 37 (3) of the Employment Act, 2007,” the report reads.
Wambura’s administration was also under fire for spending Sh5 million to pay the subscription to the Council of Governors. He was elected to chair the council on January 29.
The Auditor General said the CoG should be financed by the national government as provided for in the Inter-Governmental Relations Act, 2012.