A report from the Office of the Auditor General for the 2022-2023 financial reports on County Executives has exposed millions looted by various governors.
According to the report, Trans Nzoia County made Irregular Engagement of Casual employees and paid salaries for more than the twelve months they had worked.
Out of the seven hundred and two casual labourers who were deployed to various County departments, six hundred and eighty-two were engaged for more than the prescribed period of three months.
The Auditor General further noted that no evidence was provided to confirm that the casuals were approved by the County Public Service Board contrary to the provisions of Section 37(3) of the Employment Act, 2007.
In addition, five hundred and fifteen casual labourers were paid Ksh95,827,225 which were wages for more than twelve months they had worked.
“In the circumstances, management was in breach of the law,” the report notes.
The other area of concern highlighted in the report was the payment of Ksh103,341,955 outside the Integrated Payroll and Personnel Database in 2023.
The AG clarified that the County Executive used Excel spreadsheets, which they questioned as they are susceptible to manipulation.
“Multiple payments of arrears ranging from one to twelve times per employee within a year, totalling Ksh136,420,125 and the absence of proper documentation and explanations for these high-frequency arrears payments casts doubt on the legality and accuracy of the payments,” the report questioned.
Overall, the report has identified that bank balances reflected in the cash book varied from those reflected in the county’s Development account, the Climate Change account and the deposit account.
“In the circumstances, the accuracy and completeness of the bank balance of Ksh250,580,997 could not be confirmed.”
Kawira Mwangaza’s Meru County was one of the devolved units that reported the least instances of looting, according to the report.
