Vihiga Governor Wilber Otichilo is said to have approved the use of Ksh. 238,648,657 on domestic travel and subsistence allowance to four officers at the county. The officers are said to have received Ksh. 30,008,743 for further disbursement to other members of staff on official duties. However, it has been observed that the schedules presented to the auditor differed from the disclosed amounts.
According to Financial Statements, Bulimo Mwanje received Ksh. 12,646,443 while supporting schedules indicate a figure of Ksh. 12,420,263 resulting in a variance of Ksh. 226,180.
Colman Wesonga received Ksh. 9,390,500 while supporting schedules indicate a figure of Ksh. 9,390,800 resulting in a variance of Ksh. 300. Kennedy Adagala received Ksh. 3,193,300 while supporting schedules indicate a figure of Ksh. 3,923,655 resulting in a variance of Ksh. 730,355. Walter Mwavali received Ksh. 4,778,500 while supporting schedules indicate a figure of Ksh. 5,101,480 leading to a variance of Ksh. 322,580, there was a variance of Ksh. 827,455 that could not be accounted for out of the Ksh. 30,008,743 disbursed.
In addition, a review of a payment voucher and an LPO for the supply of fuel of Ksh. 3,300,000 indicated that a supplier was awarded the contract dated 27th January 2022 through a Request for Quotation procurement method contrary to Regulation 91(1) of the Public Finance Management (County Governments) Regulations, 2015 which requires such tenders to be subjected to the procurement threshold in the Second Schedule which provides for a maximum of Ksh. 3m per quotation under this method.
A review of the expenditure also revealed that the basic wages of temporary employees of Ksh. 630,412,747 increased by Ksh. 318,238,826 from the previous year’s expenditure of Ksh. 312,173,921. This was partly attributed to the employment of additional 735 temporary employees during the year. The Governor and his team failed to provide evidence to show that the recruitment of these temporary employees was approved by the Public Service Board and the expenditure budget was approved by the County Assembly.
