Mandera cannot explain almost Sh1 billion in expenditures and irregular procurements by the county executive..
Auditor General Nancy Gathungu has exposed the problem in her report for 2019-20.
Gathungu revealed the county government could not account for expenditures in excess of Sh704.7 million, with another Sh167.1 million sinking in irregular procurements.
The 2019-20 audit report of the executive shows that Sh194.3 million debt is choking the devolved unit.
The report was recently tabled in the Senate.
In the report, Mandera finance officials failed to provide supporting documents to authenticate expenditure of Sh72.3 million incurred for insurance services.
The expenditure was not supported with payment vouchers and tender documents.
“In the circumstances, the accuracy and validity of the expenditure of the expenditure totalling Sh72.29 million,” the report read in part.
Gathungu cast doubt on the expenditure of Sh8 million on procurement of medical supplies.
The county reported the suppliers were procured and supplied in the previous year but were never disclosed as pending bills in the financial statements for that year.
In addition, the county could not provide contract documents for the medical supplies to confirm their authenticity.
The auditor flagged expenditure of Sh54.6 million on routine maintenance of motor vehicles and other transport equipment.
“However, examination of the respective payment vouchers, procurement records and other supporting documents indicated that the expenditure was not supported with pre- and post-inspection reports from the Transport department,” it states.
There was no requisition from the user department. There were no motor vehicle work tickets and the repairs were not recorded in the vehicle logbooks.
Other unsupported expenditures exposed by the auditor are Sh10.03 million used to pay pending bills for 2017-18 and 2018-19 financial years.
The bills were not disclosed in the audited financial statements for the e financial years, triggering concerns about the authenticity of the pending bills.
Another Sh4.9 million was incurred on hiring motor vehicles. The vehicles were hired through request for quotation but suppliers were not on the list of prequalified contractors.
“Further, some of the payments were not supported with quotations, tax compliance certificate and lease agreements,” the report states.
Gathungu also questioned the expenditure of Sh456.7 million on construction and civil works.
The expenditure include Sh38.1 million for projects that were not advertised in at least two daily newspapers, contrary to Section 96(2) of the Public Procurement and Asset Disposal Act, 2015.
Other payments amounting to Sh84.04 million were made without certificate of partial or practical completion.
Payments totalling Sh171.5 million for construction and civil works were not supported with payment vouchers, procurement records and other supporting documents.
“In view of the anomalies, the accuracy and validity of the expenditure totalling Sh456.7 million incurred on construction and civil works could not be confirmed,” Gathungu said in the report.
Mandera could also not support expenditure of Sh19.17 million on refurbishment of buildings.
There was no inspection and acceptance certificates, user departments’ requisition, certificate of practical completion and evaluation committee reports.
“In the absence of the supporting records, the accuracy and validity of the expenditure of Sh19.17 million incurred on refurbishment of buildings could not be confirmed,” the report says.
Further, Gathungu exposed irregular expenditure of Sh29.8 million on the acquisition of three high-end vehicles for the governor and 10 motorcycles.
The vehicles, two Land Cruiser Toyotas and Mitsubishi FM 657 were procured for Sh21.6 million.
“However, the two Toyota Land Cruisers procured had an engine capacity of 4164cc contrary to Section 137 of the PFM (County Government) Regulations,” it reads.
The regulations set the capacity at 3000 cc for vehicles procured for official use for county governors.
There's no story that cannot be told. We cover the stories that others don't want to be told, we bring you all the news you need. If you have tips, exposes or any story you need to be told bluntly and all queries write to us [email protected] also find us on Telegram
