The North Rift counties hold assets valued at more than Sh40 billion but the accuracy of many records could not be ascertained by the Auditor General.
The assets are mainly land, buildings and equipment.
Details and values of some assets are in separate audit reports for the counties in 2018-19.
Auditor General Nancy Gathungu faulted most of the counties for failing to keep updated asset registers and said many properties belonging to the county governments were not listed.
Uasin Gishu county headed by Governor Jackson Mandago has cumulative assets valued at Sh9.1 billion as at June 30, 2019.
The Auditor General said, however, the assets do not include those inherited from the old local authorities in 2013. They included the Wareng county council, the Eldoret municipal council and the Burnt Forest town council.
The assets missing from Executive's fixed assets register include land, buildings, motor vehicles, computers and other equipment.
County officials have said the assets in question were verified, validated and forwarded to the Intergovernmental Technical Relations Committee and the Intergovernmental Budget and Economic Council for guidance.
The process is yet to be completed for the assets to be included in the county assets register.
“In the absence of information on the inherited assets, the accuracy of the summary of the fixed assets register balance of Sh9.1 billion was not confirmed," the auditor said of Uasin Gishu.
Trans Nzoia has assets valued at Sh8.1 billion. The audit report said assets include directly owned assets valued at Sh4.3 billion and community assets valued at Sh3.3 billion.
The county did not provide title deeds to auditors for some of the land it owns. It also did not provide details of new assets including specialised plants, equipment, office furniture and general equipment for the year under review.
In the audit for Nandi county, Gathungu said it has fixed assets of about Sh6 billon as at June 30, 3019.
The details are contained in the county statement on assets and liabilities but Gathungu says the register of fixed assets was not provided to auditors.
“As a result, the accuracy, existence and ownership of the county assets valued at Sh5.9 billion was not confirmed," the audit report read.
Elgeyo Marakwet has fixed assets of Sh3.3 billion, according to the county financial statements. However the audit report said the fixed assets register reflects a balance of Sh537 million — a difference of Sh2.7 billion between the two sets of records. The variance was not explained.
“In view of the anomalies, the ownership, valuation and existence of assets shown in the fixed assets register was not confirmed, the auditor said.
Baringo county's financial records reflect assets valued at Sh2.6 billion. However the county's electronic database assets register reflects Sh1.8 billion, a difference of more than Sh716.4 million.
The Auditor General said the accuracy of records on assets owned by Baringo could not be confirmed.
Samburu is still compiling records of assets valued at Sh4 billion.
(Edited by V. Graham)
