Auditor General flags Sh1.3 billion in unsupported NGCDF spending
In her report, Gathungu said the expenditure lacked supporting documents and schedules, raising concerns about accountability in the use of public funds.
The National Government Constituencies Development Fund (NGCDF) has come under scrutiny after the Auditor General flagged Sh1.3 billion in unsupported expenditure across 99 constituencies in the 2023/2024 financial year.
In her report, Gathungu said the expenditure lacked supporting documents and schedules, raising concerns about accountability in the use of public funds. She noted that the funds were spent without the relevant documentation required for verification and audit.
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Samburu East NGCDF recorded the highest unsupported expenditure, amounting to Sh156 million, followed by Emurua Dikirr NGCDF with Sh102.5 million.
In Suna East, the NGCDF could not provide documents for payments totalling Sh86 million, although the statement of receipts and payments reflected total disbursements of Sh195 million. Gathungu said the Project Management Committee (PMC) did not submit these records for audit.
Nakuru Town West NGCDF failed to account for Sh54.1 million spent on renovations of primary and secondary schools due to the absence of pre-inspection and post-inspection reports. An additional Sh9.7 million spent on emergency projects was unsupported by inspection and acceptance reports, joint measurements and completion certificates.
Additionally, Sh18 million spent on classroom renovations was also unsupported by pre-and post-inspection reports.
Nyeri Town NGCDF did not provide detailed procurement plans, cash books, or bank statements to substantiate a balance of Sh70.3 million transferred during the period.
Malindi NGCDF was flagged for Sh66.1 million in expenditure, including Sh1.3 million from other receipts, which lacked schedules showing payee names, services provided, cheque numbers, and amounts.
“Compensation of employees totalling Sh5.5 million was unsupported, as payroll records with employee names, ranks, ID numbers, and gross pay were missing,” Gathungu said.
Committee expenses amounting to Sh2.5 million were also not backed by members’ lists, meeting attendance records, allowance rates, or proof of individual payments.
Additionally, Sh9.1 million spent on goods and services lacked vendor names, invoice numbers, amounts, and service descriptions.
Transfers to government units totalling Sh47.4 million were unsupported by detailed schedules, including project names, bank accounts, expenditures, balances, and implementation statuses. Sports activities worth Sh411,846 were also unsupported, with no beneficiary lists, trophy awards, sporting locations, schedules, or official receipts.
Maragua NGCDF failed to provide documentation for expenditure worth Sh66.2 million, including Sh4.7 million on goods and services and Sh61.5 million in transfers to other government units.
Mbeere South NGCDF could not account for Sh56 million, which comprised Sh600,000 allegedly spent on fuel and lubricants, and Sh55.6 million transferred to other government units without requisitions from schools indicating their needs. Committee expenses amounting to Sh2,491,032 were also unsupported by members’ lists, attendance records, allowance rates, or individual payment documentation.
Gathungu called for an urgent need for stricter oversight and adherence to proper documentation and reporting procedures.
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