Machakos County Executive Audit Reports
Machakos County is made up of the following eight (8) sub-counties: Mavoko, Machakos, Yatta, Matungulu, Kangundo, Mwala, Masinga and Kathiani. The county’s financial statements for financial year 2015/2016 were audited by the Office of the Auditor General and the following observations were made:
Machakos County executive was given a Disclaimer Opinion as a result of a number of audit queries. As you may be knowing by now, a financial audit is used to determine the accuracy of financial statements of public entities in Kenya.
As at 30 June 2016, Machakos County had outstanding pending bills valued at Ksh. 1.8 billion. These pending bills is an accumulation from 2013/2014; 2014/2015 and 2015/2016. Out the total pending bills, Ksh. 320 million was in regards to “ward roads” but there was no supporting documents such as contract documents and local purchase orders to indicate who the suppliers are and what type of goods and services they were providing.
The Office of the Auditor General has pointed out that the failure of Machakos County to pay pending bills with the year when they were incurred creates a distortion on the financial statements. The Machakos County management did not provide any reason why there was accumulation of pending bills from one year to another.
Kenya Roads Board provided an amount of Ksh. 85.9 million for road maintenance. This amount was banked into Machakos County development Account at the Central Bank which is against the law. Money that belongs to a public fund should be managed in a separate account.
Further, the auditor general noted that the funds have remained unused hence denying the residents of Machakos County the good roads they deserve.
Source: Office of the Auditor General