12 public universities cannot account for land, assets worth Sh19.6 billion, audit reveals

At least 12 public universities, including Kenyatta University, Jomo Kenyatta University of Agriculture and Technology, Egerton and the University of Nairobi, cannot account for land and other assets valued at Sh19.6 billion, due to missing title deeds, transfer documents, and records in their latest report.

In her report for the 2023/24 financial year, Auditor General Nancy Gathungu warned that the lack of documentation exposes institutions to encroachment and potential property loss.

Gathungu said the universities did not have legal evidence to confirm ownership of the assets reflected in their financial statements.

“Review of the universities’ records revealed that twelve (12) public universities lacked ownership documentation for properties and other assets valued at Sh19,550,011,056,” reads the report.

At Kenyatta University, auditors flagged 12.472 hectares of land valued at Sh123.3 million that had been encroached upon, alongside another Sh880,000 parcel without ownership documents.

At Jomo Kenyatta University of Agriculture and Technology (JKUAT), land worth Sh16.56 billion had not been transferred to the institution. At the same time, South Eastern Kenya University lacked documentation for land and intellectual property worth Sh2 billion.

At Egerton University, the report raised concerns over conflicting acreage figures, between 1,500 and 2,000 acres, set aside for maize cultivation, whose beneficial owner is unknown and the value not disclosed.

The National Defence University excluded land and buildings housing its headquarters from a Sh39.4 million property, plant, and equipment balance. Meanwhile, Turkana University College could not provide ownership documents for land valued at Sh80 million.

At the Kenya Advanced Institute of Science and Technology (Kenya-AIST), no ownership documents were available for assets worth Sh36.7 million transferred from the Ministry of Education. Laikipia University also lacked documentation for land worth Sh547 million.

The Murang’a University of Technology reported 18 parcels of land valued at Sh54 million that had been encroached on or hived off from the main parcel, while long-term investments worth Sh25.3 million remained registered in the names of trustees of Murang’a Technical College.

At the University of Nairobi (UoN), intangible assets worth Sh4.2 million and a UNES Limited balance of Sh4.39 million were unsupported by contract documents or licences. The audit also flagged several unsurveyed parcels of land susceptible to encroachment, unsupported work-in-progress valued at Sh222.4 million, and gold worth Sh76 million whose existence could not be verified. Gathungu noted that UoN maintained its fixed assets register in an unsecured Excel file, making it vulnerable to unauthorised edits.

At Multimedia University of Kenya, auditors could not verify ownership of two motorcycles in possession of the university. Kenyatta University also had capital assets, including a perimeter wall and water tanks valued at Sh142 million, which were not capitalised in its financial statements.

The report highlighted additional record-keeping gaps at other institutions. The Technical University of Kenya’s assets register lacked key details for items valued at Sh90.9 million, while Garissa University’s fixed assets register was incomplete.

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• 12 public universities cannot account for land
• assets worth Sh19.6 billion