Former Governor Waititu faces Sh1 billion revenue query
Hillary Mageka @hillarymageka
The County Government of Kiambu gave contradicting revenue balances for the financial year 2018/2019, with a Sh1 billion difference between manual statements and computerised records.
Auditor General Nancy Gathungu says in her report that the county government, under then Governor Ferdinand Waititu, had indicated Sh2.8 billion in revenue balance in the manual financial statements but the computerised records reflected a balance of Sh1.79 billion.
“Comparison of revenue balances in the financial statements and in manual and computerised records disclosed collections totaling Sh2,837,467,787 and Sh1,793,979,141 respectively resulting in an unexplained difference of Sh1,043,488,646,” reads the report that also exposes irregularities in payment of imprests.
No proof
Further, the county’s own-generated-revenue worth millions may have been lost after auditors established that while the county collected Sh2.73 billion the balance differed with the sum of Sh2.769 billion as recorded in the county revenue bank statements, a difference of Sh31,724,089 which the county was unable to explain.
“In the circumstance, the accuracy and completeness of the county own-generated receipts totaling Sh2,737,467,842 reflected in the statement of receipts and payments for the year ended 30 June, 2019 could not be confirmed,” the report says.
Gathungu has also put the county on the spot for failing to justify the expenditure of Sh381 million on various items as well as provide procurement records and payment vouchers for expenditure of Sh171 million.
The report states that the statement of receipts and payments reflects aggregate payments amounting to Sh14.8 million but payment vouchers for expenditure totaling Sh381 million was spent on various items and the proof was not provided for verification and county officials gave no explanation.
“Further, procurement records and payment vouchers for expenditure totaling Sh171 million were not availed for audit as they were reported to have been taken by the Ethics and Anti-corruption Commission (EACC),” the report read in part.
The Auditor General also questions the utilization of Sh238 million disbursed under the Kenya Devolution Support Programme (KDSP) to finance the completion of a stalled four-storey building for medical wards at Wangige Sub- County Hospital.
According to the auditor, the works had initially been awarded to a contractor at a sum of Sh220 million in 2014.
“However, out of the total receipts amounting to Sh238 million the County paid Sh143.9 million to various suppliers for items and purposes not related to the funding agreement,” the audit reveals, adding that documents to support the expenditure were not presented for audit review.
Fuel payments
“Consequently, the occurrence, regularity, validity and propriety of the KDSP expenditure on construction of the buildings at Wangige Sub-County Hospital could not be confirmed,” she concludes.
During the year under review, the devolved unit is also on the spot for making unsubstantiated payments for fuel totaling Sh166 million to the National Oil Corporation which the auditor said were classified under other expenses.
Further, work tickets, fuel registers and detailed orders were not presented for audit review.
The Youth and Sports Department, which was then headed by former Ward Rep Karungo Wa Thangwa who was later impeached, is also under scrutiny over imprests totaling Sh19.3 million paid on August 10, 2018 to officers to attend the Kenya Inter-County Sports Association Games held in Kisii County in August 2018.
Payments were not supported with relevant approvals, imprest warrants, payment vouchers and travel documents such as work or bus fare tickets and signed participants’ attendance lists.
