A new report by the Auditor General has placed the Judiciary and 10 other state entities under scrutiny over unsupported expenditure totalling Ksh 2 billion during the 2023/2024 financial year.
The report by Auditor General Nancy Gathungu reveals that the unsupported expenditure includes Ksh 783.90 million under Ministries, Departments, and Agencies (MDAs) and Ksh 1.26 billion spent on donor-funded projects.
According to the Auditor General, the failure by accounting officers to provide required audit documentation is a breach of the Public Audit Act, 2015. The Act stipulates that any person who fails to produce information without justification, delays it unreasonably, or submits misleading data is liable for a fine not exceeding Ksh 5 million, imprisonment of up to three years, or both.
The report further cites Section 68 of the Public Finance Management Act, 2012, which holds accounting officers accountable for ensuring lawful and efficient use of public resources. The Act mandates proper record-keeping in compliance with its provisions.
Among the MDAs flagged, the Judiciary had the highest unsupported expenditure at Ksh 406.70 million, broken down as follows:
- Ksh 182.39 million in personal allowances.
- Ksh 131.30 million in leave allowances.
- Ksh 93.00 million in foreign travel.
Other affected departments include:
- Economic Planning: Ksh 195.20 million in unsupported training expenses.
- Social Protection: Ksh 16.18 million in unsupported domestic travel and cash payments.
- Irrigation: Ksh 9.00 million in fuel expenses.
- Mining: Ksh 7.63 million in expenditure on goods without supporting documents.
The report also uncovers major discrepancies in donor-funded projects. The Bogoria Silali Geothermal Project, Geothermal Development Company (GDC) is cited for Ksh 980.90 million in unsupported expenditure, including payments to National Oil of Kenya and Galana Energies Ltd.
Other donor projects flagged include:
- Locally Led Climate Action Programme, International Development Association (IDA): Ksh 123.00 million in unverified domestic travel and allowances.
- Secondary Education Quality Improvement Project: Ksh 60.30 million in unsupported construction supervision costs.
- Improvement of Rural Roads and Market Infrastructure, Kenya Rural Roads Authority (KeRRA) and KfW: Ksh 35.00 million in unsupported consultancy fees.
- USAID Boresha Jamii Project: Ksh 23.60 million in unsupported fringe benefits.
- Lake Victoria Water and Sanitation Project: Ksh 17.80 million in overpayments.
- Sirari Corridor Road Project, Kenya National Highways Authority (KeNHA): Ksh 15.00 million in unsupported compensation payments to individuals occupying the road reserve.
- Africa Centre of Excellence in Sustainable Use of Insects: Ksh 2.86 million in unsupported field activities.
- Ministry of Health Global Fund TB Project: Ksh 2.81 million in unsupported training services.
- Horn of Africa Groundwater for Resilience Project: Ksh 1.50 million in unaccounted fuel expenses.
- Technical Support Programme (TSP): Ksh 914.50 million in unverified refunds to the European Union.
