The Auditor General has put the Makueni county government on the spot over various issues in the 2022/2023 Financial year Audit report.
Makueni County Executive spent 8.4 Billion against an approved budget of 9 Billion resulting in an under-expenditure of 1.35 Billion equivalent to 14% of the budget.
The Auditor general raised concerns over a 774 Million difference in Financial statements and IFMIS payment details amount comprising 54 Million in employee compensation, 226 Million in Goods and services, 685,457 in transfer to other government units, and 492 Million in the acquisition of assets.
The report also flagged 129 Million used to purchase certified seeds, breeding stock, and live animals. The expenditure included staff allowances paid and fuel expenses of 4.7 Million and 1.2 Million respectively totaling 6 Million. The amount was irregularly charged to the development vote instead of the recurrent vote under the daily subsistence allowance and fuel, oil, and lubricants.
Further, 751,700 paid to MCAs as allowance during the County sensitization meeting on the draft for Emali-Sultan Hamud Municipal Charter which took place at a Hotel in Nairobi was flagged as irregular as the Assembly had its own budget for such activities.
In the period under review, the county spend 198 Million a medical cover for employees. However, according to the Auditor, the contract had a special clause limiting staff members in job group A-J who make up three-quarters of the total staff from accessing services in major hospitals in Kenya making it discriminatory hence Executive’s staff did not obtain value for money spent on insurance medical cover.
“The expenditure on other operating expenses includes expenditure on intergovernmental contributions to the Council of Governors of Kshs.4,000,000, contrary to Section 37 of Intergovernmental Relations Act, 2012, which states that the operational expenses in respect of the structures and institutions established in this Act shall be provided for in the annual estimates of the revenue and expenditure of the National Government.” Part of the report reads.
“Kshs.246,196,439 was transferred from the County Executive recurrent bank account to Sub County Imprest bank accounts for imprests issuance. The amount was then transferred to staff accounts for further disbursement to other staff members and non-staff members for various activities in the County. Management did not use the imprests issuance and accountability process where imprests warrant is raised, the amount recorded in the imprests register and amount accounted for through surrender voucher and supporting documents. The amount transferred to the Sub-County imprests account was expensed directly before assignment was undertaken.” The auditor in the report adds.
The auditor also noted overstatement of receipts and payments, misstated emergency relief and relief refugee assistance amount of 9 million, irregular accounting of 65 million by the executive, unauthorized reallocation of 41 million to construction and civil works, 2.5 Million payment to a Mombasa hotel for Kenya Secondary School Heads Association, Spending more than 35 percent (49 percent) of the total revenue on salaries and failure to meet threshold on recruitment of persons with disabilities (5 percent).
Other items highlighted in the report include the lack of value of money in the Renovation of Nzeeni Institute and Emali market through poor workmanship, non-operalization of Wote and Sultan municipalities, lack of use of e-procurement system, and use of manual payroll among other issues.
