The County Public Accounts Committee (CPAC) has ordered Meru Governor Isaac Mutuma to fully account for 496 voided transactions valued at Ksh766.8 million during the last financial year. The Committee gave the Governor a strict two-week deadline to submit all relevant reconciliation documents.

The directive follows concerns that the County Executive failed to provide proof showing whether the voided transactions were later paid. CPAC said the omission raised serious questions about financial management and accountability in the county.

Governor Mutuma explained that the voided transactions resulted from a mix of issues. These included incorrect account details, cancelled withdrawals lacking approval from the Controller of Budget, and unpaid internet banking entries at the end of the financial year.

Despite the explanation, CPAC rejected the Governor’s account, insisting that every voided transaction must be fully reconciled and documented.

The Committee said the failure to provide reconciliation statements undermined confidence in county financial management and called for urgent corrective action. Senator Enock Wambua (Kitui) warned that such gaps could indicate attempts to misuse public funds.

Under the Public Audit Act, failure to submit audit documents is a criminal offence, punishable by up to six months’ imprisonment. In addition, the Committee said professional disciplinary measures could apply, including temporary disbarment of responsible officers.

The Committee also linked the voided transactions to broader concerns about project documentation and transparency in the county.

Ksh1.9 million toilet missing

During the session, Governor Mutuma was questioned about delays in submitting tender and construction documents for public projects, including a Ksh1.9 million toilet project at Timau Stadium.

According to the Auditor-General’s report, the toilet was intended to be built inside Timau Stadium for use by sportspeople and fans. Governor Mutuma told the Committee that the facility had instead been constructed outside the stadium, to serve both stadium users and the surrounding public.

Auditor-General officials, acting on tender documents, conducted a physical verification exercise but could not locate the toilet inside the stadium. During the visit, an officer from the County Department of Sports confirmed the absence of any toilet facility within the stadium.

“The project was put up outside the stadium to serve the wider public,” Governor Mutuma said.

Attempts by the Governor to submit photographic evidence were blocked by Senator Mwaruma. The senators argued that the tender documents clearly specified construction inside the stadium and demanded proof that public participation had approved any change in the project’s location.

“There is a possibility that we are dealing with two different projects,” observed Senator Wambua, describing the matter as a typical case of misappropriation of public funds.

“There is no toilet, and we must take tough action against those who want to misuse public funds for personal gain,” he added.

The Committee directed the Governor to take administrative action against officers who failed to submit the required documents to the auditors, as mandated by law. They also ordered him to submit minutes of public participation meetings that approved the relocation of the project within the next two weeks.

The concerns raised in Meru over voided transactions mirror similar issues in other counties, including Mandera, where the Senate has questioned the traceability of Ksh55.9 million spent on seedlings. During a Public Accounts Committee session, officials were pressed to provide clear evidence of how the funds were used and whether the beneficiaries could be verified on the ground.

Committee chair Moses Otieno Kajwang stressed that spending without proper documentation undermines public trust, warning that desktop verification alone is not enough in counties facing frequent emergencies. “Seedlings are something you need to see,” he said, highlighting the need for transparency and proper oversight in all public projects.