The management of the National Museums of Kenya has been called upon to provide clarification regarding the failure to remit statutory deductions to the relevant agencies, which has led to substantial penalties. According to the latest report from the Auditor General, penalties amounting to Ksh 18,326,285 were paid due to the failure to remit PAYE tax to the Kenya Revenue Authority.
Furthermore, an examination of the documents revealed that the outstanding PAYE stood at Ksh 683,702,583 as of 30 June 2024, and this amount has continued to accrue additional penalties and interest. As a result, it was not possible to verify the value for money.
During the year in question, 25 employees were paid net salaries that were less than one-third of their basic salaries. This contravened Section C.1(3) of the Human Resource Policies and Procedures Manual for the Public Service, 2016, which stipulates that public officers should not commit more than two-thirds of their salaries, and it is the responsibility of Heads of Human Resource Units to ensure compliance with this policy.
The board approved an expenditure of Ksh 677,431,766, which includes Ksh 13,648,344 that lacks supporting procurement documents, such as user requisitions, local purchase orders, delivery notes, contract agreements, store records, and issuing records. Consequently, the legitimacy of this expenditure of Ksh 13,648,344 cannot be verified.
The report also highlights questionable spending on repairs and maintenance, amounting to Ksh 18,816,260. This includes Ksh 997,392 allocated for the repair and maintenance of motor vehicles. Unfortunately, the summary of issued and returned work tickets, as well as the pre- and post-inspection reports, was not provided for the audit. As a result, the accuracy and completeness of the Ksh 997,392 expenditure could not be confirmed.
