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Auditor General Edward Ouko rarely congratulated Makueni and Nyandarua counties on the use of public funds.
Mr. Ouko has issued a blank health check, also known as the Unqualified Opinion, in the County Executive Audit Reports for the 2017/18 fiscal year.
An unqualified opinion is an unblemished opinion, which means that financial transactions have been recorded correctly and are consistent with the underlying accounting records.
The achievements of the local governments of governors Kivutha Kibwana (Makueni) and Francis Kimemia (Nyandarua) is a first since the transfer of power in 2013.
The achievements of Makueni County impressed other county chiefs eager to implement what they learned in their county.
Last year, Mr. Makueni hosted the governors of the other 46 counties during a benchmarking conference on the success of his approach to public participation.
Some deconcentrated units were in poor financial condition during the fiscal year ended June 30, 2018. Mr. Ouko issued a disclaimer. This meant that there was little or no documentation justifying county spending.
Disclaimer of financial statements may be a sign of poor accounting or misappropriation of taxpayers' money.
The counties included Migori, Lamu, Tana River, Nairobi and Wajir.
In Migori, the fire that burned the county's procurement office destroyed goods worth about 1.5 billion shillings, making it difficult for the auditor general to confirm the expenses.
The fire that razed the procurement office and part of the audit unit destroyed crucial documents and computers.
"The expenses could not be guaranteed due to the lack of relevant documents and financial records that were allegedly burned during the fire, which limited the scope," he said.
Muranga 'Embu, Taita-Taveta and Homa Bay were issued with an unfavorable opinion. This means that while financial transactions are recorded and books of accounts exist, the Auditor General may not be satisfied with the veracity of significant expenditures.
As a result, the Auditor General can not give a clear or unqualified opinion. and gives an unfavorable opinion.
The rest of the counties received a nuanced opinion. This means that, although financial transactions are recorded and deemed consistent with the underlying registrations, the Auditor General may not be satisfied with the veracity of certain expenses, which in his opinion may not be satisfactory. to be meaningful.
Mr. Ouko's report on the 2017/18 county assemblies shows that, to the extent that county assemblies are not able to legislate, approve spending and control the excesses of the county. County executive, their budget share of benefits has increased significantly.
This means that MCAs still use fictitious means to pocket public funds in the form of false claims for compensation and other expenses.
In Migori, for example, the assembly paid 6.4 million shillings to allow various staff and ward representatives to attend a budget committee meeting at the Kingdom Hotel in Mwanza, Tanzania.
The amount was paid to 44 people, but the list of participants indicated that only 30 people had attended the meeting the first two days and only 24 had appeared on the last day of December 2017.
And in Bungoma, the report disputes the expense of an overpayment of 2.7 million shillings for subsistence allowance while traveling abroad for participants in a training workshop in Kigali, Rwanda.
According to the audit, the daily allowances for daily allowances for daily allowances were paid twice as long as initially provided for in the tip.
Representatives from Kisumu District are on hand to earn hundreds of thousands of shillings in compensation for meetings they have never attended.
An audit of the county assembly shows that members of the county assembly seemed to have attended simultaneous meetings and therefore earned a double session allowance.
This is one of the many ways in which politicians waste taxpayers' money in counties.
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