The Auditor General has put the management of the Mwingi Central NG-CDF on the spot in an Audit report for the 2021/2022 Financial Year.
Mwingi NG-CDF expended Kshs.289,071,077 against an approved budget of Kshs.364,224,078 resulting in an under-expenditure of Kshs.75,153,001 or 21% of the budget.
The Audit raises concerns on stalled projects like the completion of Kivou Secondary and Mutwangombe secondary dining halls that commenced in the 2016/2017 financial year noting that value for money spent on the construction projects could not be
confirmed.
The Auditor highlighted the Irregular issue of Bursaries. Expenditure records indicated that bursaries totaling Kshs.47,106,610 and Kshs.30,183,860 were disbursed to secondary schools and tertiary institutions respectively. However, documents to confirm whether applicants for the bursaries were vetted and identified as needy students by the bursary subcommittee were not provided for audit. Further, the criteria used to identify, vet, and award the bursaries were not provided for review.
The Auditor notes that at the period, the constituency lacked a Procurement Plan contrary to Section 45 (3) of the Public Procurement and Assets Disposal Act, 2015 which provides that all procurements be within the approved budget of the entity and be planned by the entity concerned through an annual procurement plan.
The report further highlighted irregular procurement and implementation of projects such as Kivyuni Primary School and Kaombe Primary School plastering, flooring, painting, and roofing works – Ksh. 1,350,000. The Quotation evaluation reports/minutes showing the basis of the award and contract agreements/ Local Service orders were not provided for audit. In Mwania Primary School plastering, flooring, painting and roofing works worth Ksh. 600,000 were awarded but Only roofing and external painting works were done, flooring and internal painting works had not been done. At Enziu Primary School plastering, flooring, and painting was awarded. Although the project was complete, the floors were poorly done, and doors and windows had not been fixed.
The Auditor passed an adverse opinion on the fund management citing the following; Failure to provide expenditure returns which usually serve as general ledgers in support of the financial statements of expenditures amounting to 289 million, and unsupported emergency expenditure of 1.85 million.
Kshs.1,085,876 and Kshs.174,000 were spent on repairs and the supply of tires for the Fund motor vehicles. However, motor vehicle inspection reports, quotation evaluation reports, award notifications, and contract agreement/LPO/LSO were not provided for audit. Inspection and acceptance committee minutes and counter receipt vouchers showing that the goods were taken on charge were also not provided.
Examination of payment vouchers in support of the committee allowances reflected that monitoring and evaluation expenses totaling Kshs.2,150,000 were not supported by committee reports indicating the members present, projects/sites visited, dates the evaluations were undertaken, and the findings of the evaluation committees.
Further examination of payment vouchers in support of committee allowances and
committee training expenses reflected that committee allowances paid during training
totaling to Kshs.473,200 were not supported by attendance registers, work tickets/
evidence of travel, and back-to-office reports.
