By The Weekly Vision Team
Auditor General Nancy Gathungu has uncovered massive irregularities in the management of public funds under the National Government Constituencies Development Fund (NGCDF), revealing how 52 constituencies hold stale and unpresented cheques amounting to KSh 427.6 million during the 2023/2024 financial year.
In her summary report on the NGCDF, Gathungu disclosed that many of the stale cheques had not been reversed in the cash books, while the dates of presentation or reversal for the unpresented cheques were missing.
“In the circumstances, the accuracy and completeness of the respective bank balances could not be confirmed,” the report reads.
The Auditor General further revealed that Project Management Committee (PMC) account balances amounting to KSh 3.57 billion across 136 constituencies were not supported with cash books, bank reconciliation statements, or certificates of bank balance.
In addition, 44 constituencies failed to return unspent funds from completed projects, totalling KSh 548.8 million, to the main Constituencies Development Fund accounts.
Alarmingly, the report also exposes that three constituencies, Koinon, Kaiti, and Turbo, operated undisclosed bank accounts whose balances, amounting to more than KSh 13.5 million, were omitted from their financial statements.
- Koinon NGCDF failed to disclose eight PMC account balances totalling KSh 12.3 million.
- Kaiti NGCDF omitted bank account balances worth KSh 41,578.
- Turbo NGCDF left out 30 PMC accounts amounting to KSh 1.2 million.
Across the country, several constituencies were cited for failing to reverse stale cheques or provide proper audit documentation.
Among those named are Kangundo, Kiambu, Kamukunji, Funyula, Emgwen, Kitui East, Kitutu Chache South, Kuresoi South, Limuru, Kuria West, Aldai, Baringo South, Bura, Bureti, Lurambi, Machakos Town, Mathira, Ruaraka, and Turbo.
In one instance, Kangundo NGCDF included stale cheques worth KSh 3.5 million among its unpresented cheques and failed to reverse them in the cash book. Similarly, Ruaraka NGCDF had stale cheques totalling KSh 4.2 million, while Turbo NGCDF had unrecorded reversals amounting to KSh 5.6 million.
In Kuria West, questionable transactions totalling KSh 2.4 million were flagged, including cheques unsupported by cash books and bank statements, and payments that were never recorded.
The Auditor General warns that such financial lapses, involving the mismanagement or concealment of funds, raise serious concerns about accountability and transparency in the use of public resources. “Weak enforcement of financial controls continues to undermine the credibility of NGCDF accounts,” she notes, urging corrective measures to strengthen oversight and ensure full disclosure of all bank transactions.
The report underscores a persistent pattern of poor financial record-keeping, failure to reconcile bank accounts, and prolonged uncleared payments, all of which undermine the integrity of public finance management at the constituency level.
The NGCDF, established to support community-level development projects, has long faced scrutiny over transparency and misuse of funds. The latest revelations by the Auditor General add to growing calls for stronger accountability measures and independent monitoring to safeguard taxpayer money.
