5.0.

Audit Findings/Observations
SUMMARY OF AUDITED FUNDS

1 GOVERNANCE PROCESSES AS CONTAINED IN THE PUBLIC FINANCE MANAGEMENT

ACT (PFMA), 2012(NATIONAL GOVERNMENT AFFIRMATIVE ACTION FUND),(NGAAF)
REGULATIONS 2016.
Criteria Observations/ Risk Audit Recommendation
findings
1 Section 16 (1) of the PFMA,
2012(NGAAF), Regulations
2016 requires establishment of
the County NGAAF
committee.

Regulations 18 require that

there should be a secretariat
that consist of :
-County Coordinator
-Monitoring and Evaluation
Officer and,
-Not more than three other
officers as may be required by
the Board.
The NGAAF county
committee has a role to
oversee the M/E of projects
and programmes funded under
these regulations as per sec.16
(2) (d).

2 CASH MANAGEMENT PROCESSES

All AIEs and AIE receipts
are properly captured in the
vote-book and subsequent
posting in the cashbook

Proper utilization of
standing imprests

Prompt authorization,
 Surrender and
accountability of temporary
imprests.
Officers are not issued with
more than one imprests.

Imprests are not used in

procurement of goods &
services.
Payment vouchers are
properly supported by
genuine receipts, authorized
and properly posted in the
cash book
Bank Reconciliation
Financial Returns-Reg.
25(5)
3. UTILIZATION OF ADMINISTRATION AND EMERGENCY FUNDS

Use and accountability of

administration sec.26(1)

Use and accountability of

emergency sec.13(1)
4. UTILIZATION OF BURSARY FUNDS

Accountability of bursary
allocations-Sec.
5. UTILIZATION OF CIVIC EDUCATION

Use and accountability of

civic education funds.
6. MANAGEMENT OF WOMEN ECONOMIC EMPOWERMENT

Use and accountability of

WEE funds sec 23(1,2,3&4)
7. UTILIZATION OF VALUE ADDITION FUNDS.

Use and accountability of

value addition funds

8. COUNTY PROJECTS: PROCUREMENT PROCESS, IMPLEMENTATION AND IMPACT TO

THE COMMUNITY
Procurement process

Implementation

Impact to the community

8.2 IMPACT OF PROJECTS ON THE COMMUNITY (SAMPLE)

7.0. Conclusion
The above audit finding and related risks could negatively impact on achievement of objectives
if not addressed. Management commitment to address the concerns raised will improve the
effectiveness of risk management, control and governance processes.

We would like to thank the staff and management for their co-operation during the audit.

DATE P.V.NO. PAYEE AMOUN PURPOSES

T
KSHS
29/6/2020 22 Sec. of 64000= Being payment of Tax deducted from NGAAF
Affir. Ac committee allowances from 22/4/2020 to
Soc Dev. 25/6/2020.
Fund
OBSERVATIONS/REMARKS
1. No documentary evidence to show that the deductions were remitted to KRA( KRA Tax
remission receipt.)

27/5/2020 8 Grace 125000= Surrender of an imprest used in paying NGAAF

Wairimu committee allowances and purchase of Tea
snacks for the meeting.
OBSERVATIONS/REMARKS
1. No minutes attached casting doubt on the validity of the purported meeting.
29/4/2020 6 Nadhifo 257200= Surrender of imprest on payment of committee
Duba Jillow allowances, advertisement, tendering documents
and office administration.

OBSERVATIONS/REMARKS
1. An amount of ksh147000= is likely to have been irregulary spent. Out of the kshs 257200=
surrendered, only kshs110200= paid to Nation Media Group PLC receipt no. 108300 appear to be
the only properly supported expenditure.
 2. No committee minutes attached hence rendering the expenditure irregular.
20/6/2020 20 Grace w. 50872= Cash Spent to pay for stationary and allowances
Ndirangu and fuel.
OBSERVATION/REMARKS
1. It is not clear how this financial transaction was funded since no imprest was issued to the officer.
2. Source of funds used are questionable.
31/1/2020 2 Nabhifo 244000= Surrender of imprest for committee allowances
Duba Jillow for three sittings
-SEC OF AFFIR AC SOC DEV FUND kshs
70800=
-Committee Members kshs173200=
OBSERVATION/REMARKS
1. No committee minutes attached to the surrender payment voucher therefore there is no evidence
to show that the purported meeting took place.
15/6/2020 15 Grace W. 70000= Surrender of a temporaly imprest used to pay
Ndirangu committee allowances and other administrative
expenses.
OBSERVATIONS/REMARKS
1. No committee minutes attached to the surrender voucher.
2. Use of captain orders as prove of cash payment for snacks and meals not evidence that actual
cash transaction took place.
3. Authority to use vehicle Gk B564M. TOYOTA COROLLA for official work to Machakos dated
11/5/2020 to take a Ms Magdalene Jelagat Kipenei for mediation may have been used for
convenience purpose to facilitate surrender of the above imprest as the purported meeting took
place on 12/5/2020, whereas the imprest was issued on 28/5/2020.
4. The applicant of the imprest did not sign the certicate for receipt of money provided 0n the imprst
warrant no. 390906.
30/4/2020 7 Petrocam 150000= Payment for supply of Fuel to NGAAF as per
Kenya invoice and LPO nos.1622 and 3492701
Limited respectively.
OBSERVATIONS/ REMARKS
1. No detail orders attached to the payment voucher to show how the fuel was utilized and by which
vehicles belonging to NGAAF.
2. The LPO no. 3492701 does not indicate the particular GK vehicles authorized to draw fuel from
petrocam Kenya Lld.
30/6/2020 None SEC OF 22800= Payment of Tax deducted from NGAAF
AFFIR AC committee allowances for meeting held on
SOC DEV 8/2/2020.
FUND
OBSERVATIONS/REMARKS
1. No prove of remittances to KRA of the above Tax deduction.
14/4/2021 48 Martin 281000= Surrender of imprest issued for administration
Kioko and motor vehicle mantainance.
OBSERVATIONS/REMARKS
1. The purpose for which the above imprest was acquired cannot be clearly understood due to lack
of an itemized budget showing particular areas of need.
2. The airtime bought amounting to kshs 40000= should be properly supported by a signed schedule
accompanied by the authority given for the beneficiaries.
3. Requisition for the purchase of the items should have been obtained from the user departments
16/3/2021 39 Pretrocam 150000= Payment for supply of diesel fuel for vehicle reg.
 Kenya Ltd no. GK B936J
OBSERVATIONS/REMARKS
1. No detail orders attached to the payment voucher to show how the fuel was utilized and by which
particular vehicles belonging to NGAAF.
2. The LPO no.3432717 does not indicate the particular GK vehicles authorized to draw fuel from
Petrocam Kenya Ltd.

12/1/2021 26 Petrocam 150000= Payment for fuel to Petrocam Kenya Ltd

Kenya Ltd
1. No detail orders attached to the payment voucher to show how the fuel was utilized and by which
particular vehicles belonging to NGAAF.
2. The LPO no. 3492715 does not indicate the GK vehicles authorized to draw fuel from petrocam
Kenya Ltd.
15/9/2020 1 Petrocam 150000= Payment for fuel for NGAAF Machakos.
Kenya Ltd.
OBSERVATIONS/RMARKS
1. No detail orders are attached for the fuel amount paid for.
2. The LPO no. 3492711 does not indicate the GK vehicles authorized to draw fuel from Petrocam
Kenya Ltd.

26/2/2021 34 NGAAF 500000= Cash Boook reimursments

16/3/2021 41 Co-rdinator 50000=
14/4/2021 47 50000=
14/4/2021 46 50000=
30/11/2020 19 30000=
30/11/2020 20 20000=
OBSERVATIONS/REMARKS
1. It is not clear why there was double reimbursement of the cash Book on 14/4/2021.
16/11/2020 18 NGAAF 50000= Surrender of imprest issued for office expenses.
Co- (Purchase of stationery items and payment salary)
ordinator
OBSERVATIONS/REMARKS
1. NGAAF Co-0rdinators office has a standing imprest kshs 50000= why apply for temporaly
imprest for office use.