Audit raises queries over Mandera’s Sh2.6bn debt

The Mandera County government has not settled pending bills worth Sh2.6 billion and instead carried them forward to 2015/2016 financial year.

Auditor-General Edward Ouko in his annual financial report released recently states that the validity and accuracy of the pending bills could not be confirmed since supporting documents are missing.

“Supporting documents for the pending bills such as invoices, contract numbers and project status were not provided for audit review,” states the report.

The Auditor-General said the failure to settle the bills during the year to which they relate distorts the financial statements for the year and affects the provisions for the subsequent year.

According to the report, the Governor Ali Roba-led administration awarded capital projects amounting to Sh2.4 billion for tarmacking of Mandera Town roads but no contract documents are available.

A whooping Sh859 million paid to contractors could also not be confirmed in the report.

Slow progress of the works and damage of the completed phase by rains and vehicles, which may lead to price variations hence overpricing of the project, has been captured in the report.

“In the view of foregoing, it has not been possible to confirm the construction of the roads worth Sh2.4 billion in accordance to specifications and standards,” states the report.

LAND PURCHASE QUERY

The auditor also raises questions on Sh20 million used to buy 10 parcels of land, when only five copies of title deeds were attached to the payment vouchers.

“County officials alleged one block was composed of six plots but it had not been divided and the developer on site could not identify the beacons physically, making it difficult to confirm existence of 10 plots bought by the county,” says the report.

The county government is accused of unaccounted single sourcing of ambulances for hire from the Kenya Red Cross Society.

The report says Sh40 million was used to hire six ambulances at a cost of Sh600,000 per month each.

It says the society was not pre-qualified to provide ambulance services to Mandera.

The report says two county officers on contract had no copies of contract agreement in their personal files as required and in July 2014, three officers had their basic salary arrears amounting to Sh167,232 effected on their payroll without supporting documents.

One officer had an invalid job group captured and the report drops the bombshell by declaring that the Mandera County government employed two underage officers, contrary to the statutory age of 18, without explanation.

The report says 92 unauthorized users accessed the Integrated Personnel and Payroll Database system (IPPD) in June 2015 and made some changes to the payroll.

Three other different persons had incorrect engagement codes yet the IPPD captured them.