- Respective logbooks for these vehicles were not availed for audit
- County executive also possessed land within the devolved unit without title deed or allotment letter
Over 200 Tharaka Nithi county vehicles do not have logbooks, an audit report shows.
The audit for the financial year ended June 30, 2019 shows 223 vehicles belonging to the county government do not have proper documents.
Auditor General Nancy Gathungu said the vehicles, also consisting of trailers and motorcycles are valued at Sh191.5 million.
“Respective logbooks for these vehicles were not availed for audit,” the report says.
The records showed the county executive possessed land within the devolved unit but the title deed or allotment letters were not available for audit verification.
“In the circumstances, the existence, valuation and ownership of the fixed assets valued at Sh3,561,308,523 reflected in the fixed assets register could not be ascertained.”
Tharaka Nithi was also put on the spot for paying Sh2,320,785 for undelivered seedlings.
The report said Sh2.7 million was paid to Kenya Agricultural and Livestock Research Organisation, Mtwapa, for purchase of 20,000 cashew nut seedlings but only 2,809 seedlings were delivered.
The executive was also put on the spot for unsupported payment of Sh34,998,500 for the supply and installation of an incinerator.
“Payments were not supported by vouchers and procurement records. Management indicated that the original payment vouchers and procurement records for the expenditure had been picked by the Ethics and Anti-Corruption Commission officers based in Isiolo and efforts to have them released for audit were unsuccessful.”
The county executive also failed to provide supporting documents for the expenditure of Sh51,409,586 for refurbishments at the department of medical services.
The report said the management said the original payment vouchers and procurement records for the expenditure were picked by the anti-graft agency and efforts to have them released for audit were unsuccessful.
The county was also cited for overpayment of construction works.
The report said Sh28,221,842 was released for the construction of the Agricultural Training Institute at Itugururu with an estimated budget of Sh46 million.
“However, two payments to the contractor amounting to Sh28,221,842 differed from works measured as was evidenced by certificates of works which estimated the works done at Sh20,816,767, thus resulting to an overpayment of Sh7,405,075.”
The report further said the county government incurred expenditure during the period under review that is not classified as a devolved function contrary to the provisions of the Fourth Schedule of the Constitution.
It said an examination of documents revealed that the county spent Sh3,594,715 on the construction of a chief's and deputy county commissioner's office at Kathwana.
Edited by P.O