- In the report for the 2015/16 financial year, some of the county assemblies also failed to bank revenues.
- Kwale could not explain Sh20 million as reflected in its fund balance forwarded to the auditor.
The latest report by the Auditor-General has revealed massive plunder of public resources that could have otherwise been spent on development in counties.
The report seen on Tuesday by the Nation, for instance, reveals how ward representatives irregularly spent millions of public funds on trips, allowances, leisure and constructions.
The communication says the MCAs either used the funds for the purposes with which they were not intended, or failed to provide supporting documents of the expenses incurred.
In the report for the 2015/16 financial year, some of the county assemblies, like Nairobi for instance, also failed to bank revenues running into millions of shillings.
The city county, says Mr Edward Ouko, failed to bank Sh69.5 million it earned from revenues.
This is beside failure by the House to account for Sh207 million it used in the purchase of goods and services.
The Assembly, Mr Ouko says, spent Sh510 million on goods and services, but expenditure amounting to Sh207 million was not supported by detailed ledger record.
“In the circumstance, it was not possible to confirm the propriety of the unsupported expenditure of Sh207 million on use of goods and services.”
In Kiambu County, MCAs were paid an extra allowance of Sh1.2 million as per diem for a workshop held in Naivasha.
According to Mr Ouko, the MCAs were paid Sh2.4 million for a two-day consultative meeting, yet it was scheduled to last for a day.
Records presented for audit also indicated that the assembly did not deduct and remit taxes as required and hence penalties and interest amounting to Sh11.9 million accrued.
Further, there was impropriety in deduction of members mortgage and car loans, as most deductions were made as cash from sitting allowances.
The MCAs further spent Sh176 million on domestic and international trips, as well as the purchase of hospitality supplies and services.
“There was also a lack of prudence in use of public funds after MCAs were paid a total 17.1 million as allowances for meetings organised without specific agendas for discussion,” Mr Ouko says.
Records maintained by the Machakos Assembly failed to explain an expenditure of Sh119 million paid to staff as salaries.
According to the report, the annual basic salaries for staff amounting to Sh154 million differed with the integrated payroll and personnel database system total annual basic pay amount of Sh35 million by Sh119 million.
Further, 30 new employees introduced into the payroll on September 1, 2015, were unsupported with proof of recruitment and subsequent placement.
“Another variance of Sh6 million was noted in the salaries for temporary employees.
"The Assembly’s approved budget was Sh883 million against a total expenditure of Sh822 million, resulting in an under-expenditure of Sh60 million or approximately seven per cent of the approved budget,” the report says.
In Makueni, there were irregular construction works of an office block, wall padding, septic tank, and drainage system, parking bay and landscaping, cafeteria and kitchen, all totalling to Sh27.5 million.