'Missing' millions and maths that don't just add up

Auditor General Edward Ouko detected disparities in the financial records of Nairobi County. “These figures have not been reconciled or explained. The accuracy of the financial statements availed to the auditors could not be confirmed,” reads Ouko’s audit report.

Nairobi is also on the spot over revenue collection, where records maintained by the county government on selected parking lots revealed expected revenue stands at Sh32 million but only Sh8.5 million is collected.

“The county accounts show that it generates Sh12 billion, receipts relating to the collection only includes rates, licences, fees, parking charges and other taxes levied. There are discrepancies between the revenue collection and revenue records,” noted the auditor.

“The difference of Sh23.5 million for parking was not explained, therefore the actual revenue collected can not be ascertained,” said the Auditor General.

It is also not clear how Sh11.6 billion was utilised in respect of compensation for employees. “No documentation was availed to support the validity of these payments,” said the auditor.

He continued: “There is also an outstanding imprest of Sh51 million.”

KIRINYAGA

In Kirinyaga, Sh4.3 million revenue was collected and not banked, including an outstanding Sh863,000 from an employee yet to be surrendered. “The county spent Sh139 million on water project, the value for money could not be ascertained,” said the report.

KAKAMEGA

Audit reveals Kakamega breached procurement law and the Public Finance Management Act in the purchase of motor vehicles worth Sh155 million, while the system indicate Sh162 million.

“In addition, the Integrated Finance Management System (IFMIS) expenditure on rural roads maintained stands at Sh72 million, which was not disclosed in the accounts. The acquisition of land was wrongly classified as other payments,” the report shows.

The auditor adds: “The reported compensation of Sh2.831 million to employees does not agree with the figure in the notes to the account. There is an amount difference from the payroll total of Sh2.356 million.”

BUSIA

In Busia, the county officials did not provide supporting documents in the expenditure of Sh811 million during audit review. The amount in question, was meant for transfers to the other government entities, and reported as deducted at source to cater for devolved ministries/departments salaries and emoluments.

“An amount of Sh1.7 million was recorded as reimbursements and refund was not receipted and accounted. As a result, it has not been possible to confirm the accuracy of the transfers between the two levels of government of the queried amount,” the auditor indicated in his report.

The audit wants Sh1.3 billion be accounted for. Also, there is an outstanding imprest of Sh25 million issued to various officers among them Members of the County Executive.

“An amount of Sh128 million was spent on domestic travels, subsistence and other transportation costs item between July 2013 and May 2014 against a budget of Sh87 million. The county executive over spent by Sh40 million and this has not been explained,” disclosed Ouko.

“The county executive has an outstanding Sh16 million unaccounted for revenue, collected to be remitted in the county revenue fund account,” he said.