8.1 Kakamega County audit report excerpts, 2013

BOX 8.1

Kakamega County audit report excerpts, 2013

Municipal Council of Mumias Debtors. The debtors records were not updated. There was no evidence including, among others, invoices, and demand notices to confirm recovery efforts for Debtors amounting to K Sh 10,242,367 as of April 1, 2013.

Recommendation: The county government should authenticate debtor’s balances and maintain proper accounting records. Creditors and suppliers. The total creditors handed over to the county amounted to K Sh 18,018,491 some of which were not supported with original documents.

Recommendation: The county government should authenticate creditor’s balances before they are paid, and such determination should be supported by valid contract agreements and evidence of service [and/or] goods delivery.

County Council of Butere Debtors. Debtors’ files handed over to the county government amounted to K Sh 6,472,381. However, debtors’ ledgers and registers were not maintained.

Recommendation: Debtors’ records should be updated before they are handed over to the county government. Creditors. Creditors’ files handed over to the county government amounted to K Sh 17,319,926. However, there were various expenditures that had not been supported by the required relevant supporting documents. These included payment vouchers for K Sh 2,892,152, insurance payments of K Sh 3,498,905 and payments to contractors amounting to K Sh 37,000,176.

Recommendation: Creditors’ ledger should be updated, and balances validated before any payments are made.

County Council of Lugari Debtors. Debtors files handed over to the county government amounted to K Sh 222,082,368. It was

Source: OAG 2013. established that debtors’ ledger and register were not maintained to confirm the same.

Recommendation: Records should be updated and handed over to the county government. Creditors. Creditors’ files handed over to the county government amounted to K Sh 11,780,967. However, electronic funds transfer payments to a consulting firm amounting to K Sh 2,192,000 and paid on March 1, 2013, were not supported by a payment voucher, contract agreement, or goods received notes.

Recommendation: The county government should authenticate creditor’s balances before they are paid, and they should be supported by valid contract agreements and evidence of services or goods delivery and an updated record for suppliers and ledger should also be maintained.

Town Council of Malava Creditors. The creditors’ files handed over to the county government amounted to K Sh 8,437,921, but they were not supported by verifiable documents.

Recommendation: The county government should authenticate creditors’ balances before they are paid. Payments should be supported by valid contract agreements and evidence of services and goods delivery.

County Council of Kakamega Debtors. There was no documentation in support of debtors’ balances handed over to the county of K Sh 148,720,043.

Recommendation: Debtors’ records should be updated and handed over to the county government. Creditors. There were no records in place in support of creditors’ balances handed over to the county amounting to K Sh 43,402,385. The county government should authenticate creditors’ balances before they are paid.

Recommendation: Further action should be taken against those who failed to maintain updated records for suppliers and approved or authorized payments with neither supportive documents nor evidence of goods or services received.