- The validity and accuracy of the training expenses could not be confirmed.
- The contract agreement was not provided to confirm that the advance payment was included in the contract.
Image: CHARLENE MALWA
The Auditor-General has queried an expenditure of Sh43.2 million by State Department for Fisheries, Aquaculture and the Blue Economy to train fishermen.
Nancy Gathungu in her report for the year ending 30 June 2021 said the expenditure was unsupported and paid in advance to the Bandari Maritime Academy for the services.
“The contract agreement was not provided to confirm that the advance payment was provided for in the contract,” she said.
The report added that the department incurred another training expenditure in Mombasa and Kirinyaga West offices amounting to Sh145.2 million and Sh5.4 million respectively.
Gathungu noted that the expenditure was supported by documents such as training needs assessment report, training programme, time tables and a list of all those who attended the training.
“Consequently, the validity and accuracy of the training expenses could not be confirmed,” she added.
Gathungu further cited unsupported expenditure for construction and civil works amounting to Sh82.2 million in Kieni East and Kirinyaga West regional offices.
She said expenditure returns were not supported with the relevant documents including payment vouchers, requisitions from the user departments, invoices, delivery notes, inspection and acceptance committee reports, tender opening and evaluation reports, award letters and ownership records for the assets acquired.
An amount of Sh46.5 million in respect of purchase of certified seeds, breeding stock and live animals was also queried by the Auditor General.
The amount relates to Authority to Incur Expenditure (AIEs) issued to Kirinyaga West (Sh31 million) and Kieni East (Sh15 million) regional offices.
“Expenditure returns were not provided for audit review. Consequently, the validity and accuracy of the expenditure of Ksh46,500,000 on purchase of certified seeds, breeding stock and live animals could not be ascertained,” Gathungu said.
The Auditor General further said records revealed that 98 officers earned less than one third of their basic salary contrary to Section C.1(3) of the Human Resource Policies and Procedures Manual for the Public Service of May, 2016.
She added that an analysis of the project's status report revealed that 18 projects with a contract sum Sh1.7 billion and certified and paid works to date of Sh866 million had stalled.
She said no satisfactory explanation was provided for the stalling of works or delay in the completion of the projects.
The report said a total of 47 dams were restocked with 990,000 fingerlings. It added that records indicated that 20,000 fingerlings were to be procured for each dam.
"However, during the procurement process each dam was added 2,000 fingerlings translating to unapproved procurement of Ksh1,500,000. No explanation was provided for the anomaly," the reported added.
Gathungu further said field visits done in the year 2021 revealed that the dams' committees was supposed to manage fish harvesting which was around 12 months after restocking.
"However, the farmers raised a challenge of lack of fishing equipment like nets and boats. Consequently, the farmers have been denied opportunity to harvest and sell fish which was to empower them economically," she explained.