AUDITOR GENERAL'S REPORT ON GATUNDU CDF SMELLS

The damning report by the Auditor General for the 2012-2013 financial year has revealed massive irregularities in the management of CDF cash countrywide.
In Githunguri constituency, the CDF was allocated money for the construction of a laboratory at Nyaga Secondary School. But according to the report, records for 2012/2013 financial year at the CDF’s office revealed that a contractor was awarded the construction of the laboratory at a contract sum of Sh2,987,750. However, no approved building plans and bills of quantities were availed for audit verification and the works were not done as per the draft plans.
In addition, the completion certificates at specific predetermined stages of the works, inspection and acceptance reports and resolutions for withdrawing funds from the CDF account were also not availed for audit verification.
Under the circumstances, the propriety of the expenditure amounting to Sh2,987,750 during the year ended June 30 2013 could not be confirmed.
The report further revealed that an ambulance for Githunguri Health Centre was procured at a cost of Sh3.4million without pre-delivery mechanical inspection on the vehicle by the chief mechanical and transport engineer before it was bought as required by the Public Procurement and Disposal Regulations, 2006.
Under the circumstances, the propriety of the expenditure amounting to Sh3.4m during the year and which ended June 30 2013 could not be confirmed. It has also been noted that a project supervision and implementation services were outsourced from a consultancy firm and Sh1,776,600 was paid during the year under audit. However, no reason was given as to why officers from the ministry of Public Works and other government agencies could not supervise the work. The basis of arriving at the fee was not given. In addition, resolutions for withdrawing funds from the CDF account were not availed for audit verification.
In Limuru constituency, examination of records for 2012/2013 maintained at the CDF office revealed that Sh10.5m was allocated to different schools for supply of materials and labour. However, documents availed for audit review indicated that only Sh8,146,379 was spent on the projects resulting in unexplained difference of Sh2,353,621. Under the circumstances, the propriety of the expenditure amounting to Sh10.5milluion during the year ended June 30 2013 could not be confirmed.
In Kikuyu constituency, the report has established that the proposed completion of Gikambura Health Centre Phase II was contracted at a sum of Sh5,910,050. However tough, physical verification of the works show that the first floor of the project was still incomplete and the site was not fenced off to secure it from break-ins and vandalism. In addition, the project manager gave a certificate of practical completion which was not supported by bill of quantities for phase II of the project.