WEST POKOT County Executive Audit Reports
This is an analysis and commentary on how the West Pokot County executive spent their money during the FY 2015/2016 as reported by the Office of the Auditor General.
During the year under review, West Pokot received a number of medical equipment such as: X-ray, renal, theatre and autoclave equipment under the medical leasing scheme. In January 2017, a physical verification was conducted and it was established that some of the equipment had not been put into use despite being received by West Pokot County. The main reason given was that there was no requisite infrastructure such as power connections and proper buildings.
Just like many counties around Kenya, West Pokot did not include in the assets register the assets inherited from defunct local authorities. These excluded assets include: motor vehicles, land, computers and other equipment.
During the year under review West Pokot collected Ksh. 98.25 million from various local revenue streams. This was lower than the target of Ksh. 227.31 million indicated in the original budget. The supplementary budget later on revised the target to KSh. 177.30 million. This was an underperformance by Ksh. 79.05 million.
The Ksh. 98.25 million collected in local revenue was lower than Ksh. 105.12 million collected in FY 2014/2015. The county government executive did not provide any reasons for the under-performance in local revenue collection.
As an economist I tell you that the under-performance in local revenue collection has a negative impact on service delivery. It’s better a county to plan for a small budget instead of an overambitious goals.
The Office of the Auditor General revealed that the West Pokot County executive spent Ksh. 360.4 million on 32 projects which were not approved by the county assembly. This is violation of PFM Act 2012.