The Auditor-General has flagged Sh28 million which could not be accounted for by the higher education placement board for the year 2020/2021.
A review of records presented by Kenya Universities and Colleges central placement (KUCCPS) which is under the state department of technical and vocational training revealed that the board over-disbursed Sh28 million.
Gathungu said the disbursement was a result of students who were non-citizens, duplicates and those who did not provide index numbers.
“Analysis of the data revealed that twenty-seven (27) were non-citizens, 18,307 did not provide index numbers and 2,726 were duplicates leading to 161,328 validated students,” the report reads.
However, Gathungu questioned why the enrollment numbers provided were not used to pay out the money.
“Management did not provide explanations on why reconciliation of student data was not done. The accuracy and completeness of the disbursements of Sh28, 005,000 as capitation could not be confirmed,” she said.
Still, in the same state agency, Gathungu queried the disbursement of funds to institutions during the lockdown period.
When there was a countrywide lockdown, students in institutions of higher learning were also out of sessions.
But at the time, Gathungu clarified that the agency still disbursed funds to schools.
“It further includes an amount of Sh2, 528,002,500 disbursed during Covid-19 lockdown when students were not in session. In the circumstance, the disbursement was not a proper charge to public funds,” the report reads.
The records also reflect transfers to other Government units of Sh11.8bn.
Included in this amount are transfers to National Government entities-current grants of Sh8.7bn.
In the same TVET department, Gathungu flagged Sh730million which includes payments made to contractors in various institutions.
“Included in this amount are payments in respect of the construction of buildings amounting to Sh730, 165, 945,” Gathungu said.
However, the department could not provide supporting documents in form of expenditure summaries, procurement procedures and project periodic architect’s valuation certificates.
Still, on TVETs constructions, Gathungu queried Sh2.7bn which was disbursed to undertake various projects in the country.
She said the institutions receiving the project money could not provide any account statements to support the validity of funds disbursed.
“In the circumstances, the accuracy, completeness and validity of the capital disbursements amount of Sh2,710,510,124 could not be confirmed,” she said.
