Baringo government paid Sh11.60 million to external lawyers who may have never set foot in court to argue out cases on its behalf, a new report has shown.
It also emerged that the devolved unit could have paid Sh25.52 million to non-existent staff, triggering fears of massive loss of taxpayers’ money.
The damning revelations are among the more than Sh6 billion irregular and unaccounted for expenditures by the county administration flagged by Auditor General Nancy Gathungu.
The developments, which could put Governor Benjamin Cheboi on the spot, are contained in the financial audit report for the County Executive for the year that ended June 20, 2023.
Gathungu revealed massive irregular, illegal and unexplained expenditures and procurements even as projects in excess of Sh600 million have either stalled or delayed.
The county is also chocking in heavy debts of Sh94.80 million
According to the report tabled in the Senate, Baringo contracted external law firms but could not explain when the services were procured or whether the lawyers were present in court.
“However, the tender advertisement, tender evaluation and award, signed service level agreement, evidence of court attendance, invoices indicating the services offers of certificates of appointed were not provided for audit,” the report says.
In addition, the procurement for the legal services was not approved by the county executive committee contrary to the law.
Further, the auditor flagged manual payment of salaries to staff amounting to Sh25.52 million during the year under review.
The county abandoned the full-proof automated system – Integrated Personnel Payroll Data for the manual system which is prone to abuse and manipulation.
The administration could also not explain expenditure of Sh214.64 million reportedly spent on the purchase of fuel, oil and lubricants.
“However, supporting documents such as fuel registers, work tickets, detailed orders and statements of consumption from the contracted suppliers were not provided for audit review,” the report says.
In addition, the county spent Sh151.97 million to purchase bulk fuel for machinery and equipment used in the construction of roads and water projects.
However, the expenditure was not supported by the list of specific roads/projects and kilometres worked on, list of vehicles or equipment used, work tickets, equipment daily utilisation, detailed orders and fuel register.
Further, the auditor flagged irregular procurement of pharmaceuticals, non-pharmaceuticals, vaccines and acaricides.
The county failed to adhere to terms of the procurement type used and framework agreement.
“However, the criteria to have a minimum of seven alternative suppliers or contractors for framework agreements was not met,” the report reads.
In addition, the county either procured expensive or substandard drugs after it abandoned the Kenya Medical Supplies Authority in favour of private suppliers.
“However, there was no non-supplies notification from Kemsa confirming that they were out of stock on the pharmaceuticals and non-pharmaceuticals,” the report says.
“In addition, Sh81.65 was used to procure pharmaceuticals for various hospitals in the county from the Kemsa without an established framework,” it states.
The report further reveals that the county is sinking more than Sh351.33 in projects that have since stalled.
The projects have a budget of Sh517.47 million.
“There is a risk that the residents of Baringo may not receive value for money from the investment in the stalled or idle projects,” the report reads.
Gathungu also cast doubt on expenditure of Sh445.24 million on construction of roads.
The county did not provide approved work plans indicating specific description of the roads to be constructed, location reference numbers, statements showing work done or length improved.
“In the circumstances, it was not possible to confirm whether the construction of roads cost to Sh445.24 million was applied in a prudent and economic manner,” the report reads.
The auditor also flagged irregular expenditure of Sh503.97 million incurred on drilling and equipping of boreholes.
The expenditure was not supported by pre and post hydrological survey reports, permits from the Water Resource Management Authority and environment impact assessment licences issued by Nema.
“In the circumstances, the legality, environmental impact and value for money on the expenditure of Sh503.97 million incurred on drilling of the boreholes could not be confirmed,” Gathungu said.
The auditor also flagged several procurement irregularities. They include award of Sh2.99 million for construction of Borowonin borehole and Sh4.56 million works at Sirwa athletics camp.
