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Auditor General Nancy Gathungu has put various secondary schools on the spot over mismanagement of funds.

 In the first ever audit report of public secondary schools, Gathungu raised concerns over un-supported expenditure relating to tuition fees, unsupported payments for boarding facilities, unsupported emoluments and capitation on grants. She said the schools failed to provide evidence to support how they spent the funds.

In reports for about 30 schools, Gathungu also questioned how the institutions were implementing various development projects, pointing out that most of them were in breach of the law.

The schools in question include Eldoro Girls and Kitumbi High School in Taita Taveta county, Mivumoni Secondary School in Kwale, Kanyawanga high school in Migori, S.A Kolanya boys in Busia, St Patrick’s Naitiri High School in Bungoma, Seko Girls high school In Uasin Gishu and St Thomas Aquinas secondary school in Busia.

Others are Kiambu Girls High School, PCEA Kikuyu High School, Mosop Mixed Sec School, Dr Kiano Girls Sec School, Muhoho High School, Kirenga Girls High School Inkonge SDA Mixed Sec School.

For instance, in St Patrick’s Naitiri High School, Gathungu raised concerns over unsupported payments for tuition and boarding school payments amounting to Sh2.2million, which were not supported by any purchase orders, request for quotations and professional opinions.

 She also raised concerns over unsupported long outstanding receivables, unsupported long outstanding accounts payables as well as payment for non-operational school Information system.

 In Eldoro Girls Secondary school, Gathungu pointed out the institution over unsupported revenue from Parents Association.

According to the report, despite the school receiving revenues from Parents Association amounting to Sh6.1 million, the revenue was not deposited to the school account.

 Reads the report “In the circumstances, the accuracy and completeness of school fund income –other receipts collected from parents of Sh6, 144, 129 could not be confirmed.”

 Gathungu also raised concerns over unsupported expenditure in the school amounting to Sh299, 640 in respect to service gratuity and local transport/ travelling.

 She noted that the management did not provide vouchers for the two expenditures.

 She further raised queries over an expenditure of Sh410, 988 in respect to administration cost whose supporting payment vouchers amounting to Sh516 353 resulting in an unreconciled and an unexplained variance of Sh105, 365.

Accuracy and completeness

 Reads the report: “In this circumstance, the accuracy and completeness of payments for operations amounting to Sh8,158, 247 could not be confirmed.”

 Gathungu also raised queries over unsupported personal emoluments totalling to Sh6.5 million.

 According to her the payrolls provided for audit reflected an expenditure of Sh5 million resulting in an unreconciled and unexplained variance of Sh 1.44 million.

 “In this circumstance, the accuracy and completeness of the personal amount of Sh6,531, 325 could not be confirmed.”

 On capitation grants for tuition an operation amounting to Sh9.8 million Gathungu noted that the school only provided bank statements amounting to Sh9.1 million resulting in a variance of Sh627, 069.