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Auditor General Nancy Gathungu has yet again unearthed massive irregularities in the disbursement of bursaries amounting to millions of shillings in more than 30 constituencies.

 In reports released for various National Government-Constituency Development Fund (NG-CDF), Gathungu says, in some instances, lists of beneficiaries, supporting documents, details of successful applicants including student’s registration numbers and evidence of receipts/ acknowledgement by the beneficiary institutions and evidence of vetting of bursary applications were not provided for audit.

 She also fingered the constituencies for failing to provide student’s names, admission numbers, amounts disbursed and respective learning institutions that have benefitted.

Concerns raised

The new reports come hardly a month after Gathungu released a report for various NG-CDF where she raised concerns over how the constituencies have been utilizing funds channelled through the kitty.

 Among the constituencies that have been fingered include Kikuyu headed by the leader of Majority Kimani Ichung’wah, Embakasi South headed by Julius Mawathe, Makadara headed by George Aladwa, Embakasi Central headed by Mejja Donk Benjamin Gathiru and Dagoretti North headed by Beatrice Elachi. 

Others include Lang’ata (Felix Jalang’o), Konoin (Brighton Yegon), Kiambu Town (John Machua), Lari (Mburu Kahangara), Kabete (Githua Wamacukuru), Tetu (Geoffrey Wandeto), Soy (David Kiplagat), Teso North (Oku Kaunya) and Othaya (Michael Wainaina).

 The latest reports come barely a month after the High Court declared as unconstitutional the NG-CDF Act 2015.

 Justices Kanyi Kimondo, Mugure Thande and Roselyne Aburili said the fund and all its projects, programs and activities shall cease to operate on June 30 2026. The fund has been in operation since 2003.

Said the bench: “We are also alive to the fact that there are short, medium and long-term projects being implemented by the fund. We are now in the middle of the financial year and funds may have been allocated for ongoing projects.”

 In the Kikuyu constituency, the report shows that there were inaccuracies in bursary disbursements.

 Reads the report: “The amount includes bursary disbursements to secondary schools, tertiary institutions and special schools totalling Sh28,088,236 while the supporting schedules reflect disbursements of Sh30,081,000 resulting to an unexplained variance of Sh1,992,764.”

 In Mawathe’s constituency, there were unsupported bursary disbursements.

Disbursed bursaries

 The report shows that Sh44.1 million was disbursed as bursaries to secondary schools and tertiary institutions but there was no evidence that a committee to authorize the disbursements covering bursaries, mock examinations and Continuous Assessment Tests was ever formed.

 The report also raises concerns that acknowledgement notes or receipts by the beneficiary institutions and bursary cheque dispatch register were not provided for audit.

 In Embakasi Central constituency, the report shows that whereas Sh36.4 million was disbursed as bursaries to secondary schools and Sh14.5 million to tertiary institutions, details of successful applicants including registration numbers and evidence of receipts/ acknowledgement by the beneficiary institutions were not availed for audit.

There was also no evidence of vetting of bursary applications, the Auditor states.

  Reads the report: “ln the circumstances, the accuracy and completeness of bursary disbursements could not be confirmed.”

Inaccuracies

 In Dagoretti North constituency, the report shows that there were inaccuracies in the disbursements of the bursaries.

The report shows that out of expenditure of bursaries to secondary schools and tertiary institutions amounting to Sh71.9 million, supporting schedules and payment vouchers reflected disbursements totalling Sh71.7 million leaving an unexplained variance of Sh158,781.

 Acknowledgement letters from the beneficiary institutions were also not provided for audit, the report states.

 In the Lang’ata constituency, the report shows unsupported bursary expenditure amounting to millions of shillings.

 The report shows that although there were disbursements of bursaries to secondary, tertiary and special schools amounting to Sh30.9 million, Sh20 million and Sh1.9 million respectively, the specific criteria for awarding the bursaries and acknowledgement letters from the beneficiary institutions were not provided for review.

 Reads the report: “In the circumstances, the accuracy and completeness of the bursary expenditure amounting to Sh52,905,000 could not be confirmed.”

 In the Konoin constituency, the report not only raised questions regarding bursary disbursement but also queried unsupported transfers of funds to both primary and secondary schools.

The report shows that despite Sh34.7 million and Sh10.4 million being disbursed to secondary schools and tertiary institutions respectively, the payments were not supported by schedules of beneficiaries showing the students’ names, admission numbers, amounts disbursed and respective learning institutions.

 Further, the report raises concerns over the lack of supporting documents including acknowledgement receipts, cheque issue registers and an approved list of the bursary committee members.

 Reads the report: “In the circumstances, the accuracy and completeness of bursary disbursements totalling Sh34,687,163, and Sh10,431,440 respectively could not be confirmed.”

 The report also shows that a review of the supporting documents including schedules and payment vouchers revealed that transfers to secondary schools totalling Sh6.3 million were not availed for audit, resulting in an unexplained and un-reconciled variance of Sh1,320,000.

In the Kiambu constituency, the report reveals a breach of the law by failing to constitute a bursary committee despite a total of Sh32.3 million being issued as bursaries to secondary schools, tertiary institutions and special schools.

 The report further accuses the management of failing to provide evidence of the formation of the education bursary, mock examinations and continuous assessment tests committees to help in the vetting of applicants.

 This, the report says is in contravention of Regulation 21(3) of the National Government Constituencies Development Fund Regulations, 2016 which provides that a Constituency Committee shall vet all applicants for bursary consideration in accordance with guidelines issued by the Board and every constituency shall establish a Sub-Committee for the effective and efficient administration of education bursary schemes, mock examinations and continuous assessment tests.

Breach of law

Reads the report: “ln the circumstances, Management was in breach of the law.”

 In the Lari constituency, the report raises concerns over delays in the construction of two classrooms at Kagwe Primary School despite Sh2.4 million being disbursed for the completion of the school.

 The report shows that physical verification done on March 28, revealed that the project had not commenced.

 Reads the report: “In the circumstances, value for money on the expenditure totaling Sh2,400,000 could not be confirmed.”

 In Kabete constituency headed by Githua Wamacukuru, the report raises concern over unsupported bursary disbursements amounting to Sh23.3 million, Sh2.9 million and Sh1.1 million disbursed to secondary schools, tertiary institutions and special schools respectively.

The report raises concerns that acknowledgement letters from beneficiary institutions were not provided for audit.

 Reads the report: “ln the circumstances, the accuracy and completeness of bursary disbursements totalling Sh27,331,871 could not be confirmed.”