- Information available shows Wildlife Clubs of Kenya is a charitable NGO founded in 1968.
- No justification was given for transfers of public funds.
Image: EZEKIEL AMING'A
The State Department for Wildlife transferred Sh49 million to Wildlife Clubs of Kenya without justification for the funds, the Auditor General has said.
Nancy Gathungu, in her report for FY 2019-20 said Wildlife Club of Kenya did not present its financial statements for audit.
“Although the Wildlife Clubs of Kenya is listed among State Corporations, Semi-Autonomous Government Agencies and Public Funds under the State Department, information available shows that it is a charitable, Non-Governmental Organisation founded in 1968,” the report read.
“As such, no justification has been given for transfers of public funds to the organisation.”
The audit said the department's schedule of fixed assets includes a list of 17 motor vehicles inherited from the old Ministry of Regional Development and the Ministry of Environment.
“However, the State Department did not have logbooks for 12 of these vehicles, while logbooks for the other five vehicles are in the names of other entities and had not been transferred to its name.
"As a result, it was not possible to verify the value of assets owned by the State Department,” the report added.
The report said the Wildlife Department operated without an Audit Committee during the year under review, contrary to Regulation 174 (1) of the Public Finance Management (National Government) Regulations, 2015.
“The duties and responsibilities of the Audit Committee were not undertaken and therefore, the entity operated without the required oversight and guidance, especially on matters relating to recommendations made by internal audit,” the report explained.
The audit report also said the State Department did not have a Risk Management Policy.
This lack, it said, meant the State Department did not have a framework for management of risk, hence, it was not possible to identify, assess and control risk.
“As a result, it was not possible to define the entity’s risk appetite and set the risk tolerance levels by identifying boundaries against unacceptable risk exposures," Gathungu said.
The department also had not prepared and implemented an ICT Policy as a commitment to implementing digital technology. “An ICT policy would give guidance on how to ensure confidentiality, integrity and availability of the entity’s data,” the report said.
(Edited by V. Graham)