Auditor general flags constituencies for irregularities in NG-CDF cash
By Print Reporter, August 5, 2025Auditor General Nancy Gathungu has once again identified several constituencies for having stalled projects, possessing stale cheques, and incurring unsupported expenditure on primary and secondary school projects worth millions of shillings.
In various reports covering 20 National Government Constituencies Development Fund (NG-CDF) accounts tabled in Parliament, Gathungu stated that she was unable to verify some projects, while others show no value for money due to stalling.
The report also raises questions about the misuse of bursaries, with some instances where cheques were not issued to benefiting students.
The constituencies flagged include Bondo (headed by Gideon Ochanda), Bureti (Japheth Mutai), Webuye West (Dan Wanyama), Kibwezi East (Jessica Mbalu), Nyatike (Tom Odege), Jomvu (Bady Twalib), and Narok East (Aramat Lemanken).
Bondo
The report reveals that Bondo has unsupported expenditure of Sh3.1 million disbursed to schools for environmental projects.
The payments lacked proper documentation, including ledgers, payment vouchers, and requisite documents, contrary to Regulation 104(1) of the Public Finance Management (National Government) Regulations, 2015, which requires all receipts and payment vouchers to be properly supported.
“In the circumstances, the accuracy and regularity of expenditure amounting to Ksh3,100,000 could not be confirmed,” the report says.
The constituency also had stale cheques that had not been reversed or replaced, understating the bank balance.
A review of the bank reconciliation statement for June 2024 revealed payments in the cash book not reflected in the bank, totalling Ksh90,000, with no details provided on when these payments were subsequently cleared.
Additionally, the report questions the failure of some projects to commence despite Ksh4.1 million being allocated, as well as the stalling of construction projects at primary and secondary schools worth Ksh143.5 million.
The stalled school projects include construction of an administration block at Got Agulu Secondary School, a library and a laboratory block at Ulowa Girls Secondary, a library and administration block at Sewagongo Secondary School, and a 400-student-capacity dining hall at Jusa Secondary.
“In the circumstances, stakeholders may not obtain value for money for the resources already spent on the project and the objectives of the Project may not be achieved,” the report states.
Bureti
The report raises concerns about unsupported PMC bank balances amounting to Ksh1.8 million.
Webuye West
The report flagged renovation works on three classrooms damaged by wind at Bituyu DEB Primary School, costing Ksh1.5 million.
Despite being awarded at Ksh1.4 million, a physical inspection conducted on December 11, 2024, revealed that ceiling boards were not properly aligned and paint was peeling off.
“In the circumstances, value for money was not obtained from the project,” reads the report.
The report also identified unsupported Project Management Committee account balances totalling Ksh73.2 million across 85 project bank accounts, which cannot be confirmed.
Kibwezi East
The report raises concerns about ineffective bursary management. An amount of Ksh3.7 million relates to unpresented bursary payments as of June 30, 2024, some dating back to February 2024.
There was no evidence that the Constituency Development Fund Committee followed up on unpresented bursary cheques to ensure needy beneficiaries received the funds.
“In the circumstances, the effectiveness of the measures put in place for management of bursaries could not be confirmed,” states the report.
The report further flagged expenditure of Ksh144.3 million for implementing 41 projects.
Of these, 20 projects worth Ksh95.8 million were completed, one project worth Ksh8.9 million was ongoing, and 20 projects worth Ksh39.6 million had not started.
Nyatike
The report raises concerns about the delayed project completion worth Ksh75.5 million.
“However, review of the project implementation status report for the year revealed that various projects amounting to Ksh75,527,800 had been delayed and were at different levels/stages of implementation. In the circumstances, value for money on projects amounting to Ksh75,527,800 could not be confirmed,” the report states.
Jomvu
The report questions unsupported expenditure of Ksh1.2 million on domestic travel, subsistence, fuel, and lubricants.
A review revealed that payments for fuel and domestic travel allowances totalling Ksh93,375 and Ksh1,108,800, respectively, incurred during a benchmarking exercise in Nakuru County, were not supported by a work plan.
The report also raises concerns about unsupported PMC bank balances of Ksh85.6 million across 39 bank accounts in various commercial banks.
Cash books, bank reconciliation statements, and certificates of bank balances were not provided for audit review, along with unexplained variances in financial statements.
Narok East
The report raises concerns about unsupported fuel, oil, and lubricants expenditure of Ksh450,000 that lacked proper documentation, including fuel registers, work tickets, detailed orders, local service orders, and consumption statements from contracted suppliers.