The development came even as Auditor General Nancy Gathungu exposed how the county is sinking millions in stalled projects.
The county administration has also been on the spot for massive irregularities and failure to account for several expenditures.
The revelation is contained in the financial audit report of the Embu county executive for the year ending June 30, 2023.
According to the report, which was tabled in the Senate, the expired drugs led to massive loss of taxpayers’ money.
The auditor said this is contrary to section 162 (3) of the PPAD Act, 2015.
The Act provides that stores, inventory and assets that are procured by the public entity shall not be allowed to suffer deterioration from any preventable cause and overstocking of any particular item shall be avoided.
The auditor also flagged expenditure of Sh74.08 million paid to causal employees who have been engaged continuously for more than one year.
Gathungu said the county, led by Governor Cecily Mbarire, could be sinking millions of shillings in implementation of projects, most of which have stalled and marred with irregularities.
The auditor cited renovation and alteration of county headquarters at a cost of Sh24.99 million.
The project was expected to be completed in August 2022, but stalled. Physical verification conducted in September 22, 2023, revealed the project was incomplete and the contractor was not on site.
Lifts had not been installed. Both internal and external finishes, new works, wall finishes, ceiling and roof had not been done.
“In the circumstances, the regularity and value for money on the expenditure incurred could not be confirmed,” the report states.
The construction of the governor’s residence for Sh49.70 million has stalled. The project was expected to be completed by September 22, 2022.
“The project appeared to be stalled since the contractor was not on site. No evidence was provided to confirm whether the contractor had sought for extension of contract period,” the report says.
The auditor has also flagged expenditure of Sh1.98 million on the construction and installation of a milk cooler, which was completed but is yet to be put to use.
“In the circumstances, value for money for the construction and installation of a milk cooler could not be confirmed and the public may have been denied benefits that could have accrued from the usage of the milk cooler,” the report reads.
The report shows Sh8.84 million reportedly spent on acquisition of a parcel of land could not be accounted for.
The county failed to provide crucial records, including title deeds and valuation reports, to confirm the ownership of the land was transferred to the county executive.
“In the circumstances, the existence, value, location and ownership of non-current assets amounting to Sh8.84 million could not be confirmed,” Gathungu said.
The county government is also grappling with Sh1.92 billion pending bills–accounts payables, unremitted deductions to a Sacco and pension schemes.
The county at the time of the audit, had an overdue outstanding remittance of Sh536.97 million deducted from the employees’ salaries more than a year before but not remitted.
The amounts are owed to Lapfund, Laptrust, Saccos, banks, unions, Helb, welfare associations county pension funds and insurance policy deductions.
