Audit finds dodgy Sh4.5b CBC charge
By Mercy.Mwai, April 28, 2023The Ministry of Education is on the spot over various irregularities committed during the construction of the Sh4.5b Competency Based Curriculum (CBC) classrooms.
In the report for the financial year 2021/2022, the Auditor General cites various anomalies that were noted during the procurement of the classrooms.
The anomalies range from unsupported procurement methods, irregular pricing of the classrooms and the unsupported procurement and irregularities in the supply of desktop computers.
“The statement of receipts and payments reflects an expenditure of Sh30,546,359,898 in respect of transfers to other government units which includes an amount of Sh19,971,035,325 in respect of transfers to national government entities out of which Sh4,476,068,016 was used in the construction of CBC classrooms. However, various anomalies were observed,” reads the report.
Approved budget
In addition, she also raised concerns that the Sh4.5 billion was approved against an expenditure budget of Sh2.7 billion resulting in an unapproved over-expenditure of Sh1.8 billion or 66 percent of the budget.
“In the circumstances, the accuracy, completeness, validity and regularity of the expenditure amounting to Sh1,784,068,016 could not be confirmed as a proper charge to public funds,” adds the report.
The report comes hardly a year after the government set aside Sh4 billion towards the construction of the classrooms.
The allocation was meant to oversee the construction of 10,000 classrooms targeted in readiness for the 2023 transition of 1.2 million learners to junior secondary school.
The Auditor General raised concerns the State Department Management did not provide for audit explanations and documentation on the procurement method used on the tenders for the construction of the said classrooms and how the various contractors were identified.
Cost per classroom
On pricing of construction of the classrooms which the education ministry tendered at a cost of Sh709,398 for each classroom across the country, the Auditor raised concerns that it is not clear how the amount was arrived at taking into consideration the terrain and topographical layout across the country making it impossible to have a standard rate.
The auditor fingers the management for failing to provide for bills of quantities, market surveys and status reports on the construction of the classrooms.
The auditor regretted that the procurement and payments of the contractors were made outside the e-procurement system which was contrary to Regulation 49(2) of the Public Procurement and Assets Disposal Regulations, 2020 which provides that the conduct of e-procurement procedures for the supply of goods works and services shall be carried out by a procuring entity using an e-procurement system which is integrated to the state portal.
“In the circumstances, management (Education ministry) was in breach of the law in the procurement and award of the contract for the construction of the CBC classrooms,” she added.