1. Introduction.

The school began to be built through various stakeholder contributions by

contributing to the construction. Contributions from various stakeholders
included financial resources as well as building materials.
2. Objective of audit.
The audit aimed to determine the revenue and expenditure spent until it reached
this stage of construction of a single classroom.
3. Inspected area.
Audits have been conducted in the area of revenue (donations) from stakeholders
as well as the area of use of such contributions which includes funds as well as
building materials from stakeholders.
4. Methods used for audit.
During the audit various methods were used to conduct audits including through
bank statements, through a receipt book used to collect various contributions and
commitments from various stakeholders as well as summaries used to make
construction payments.
5. Audit results.
Expenditures from financial contributions and building materials.
After reviewing the revenue of the various stakeholder contributions as well as
the building materials we reviewed the use of those contributions to satisfy
ourselves with the following:
• If the amount received as stakeholder contributions was used in the relevant
construction activities
• The money deposited in the account was used for the intended purpose
.
We identified the following shortcomings during the use of funds for ongoing
construction: -
• Donations are collected and started to be used without going through the bank
so there are doubts as to whether this money is being spent on the intended work
• Payment to be made in the absence of a summary of the relevant agreements.
• There is no reception committee for purchased equipment this is due to the lack
of information on the reception of purchased equipment while construction is
underway.
• There was no audit report of the work done to satisfy the quality of the work
done
• There is no store retail that reflects the trend of receipt of materials and
delivery of materials during the execution of construction activities something
that can lead to loss of building materials as well as anonymity of accurate data
on the cost of ongoing construction.
Advice and comments.
• All donations collected should be deposited in the bank knowing the amount of
money collected
• All expenditure must be made after the committee has held a meeting and
agreed on the payments to be made.
• Store ledger is important as you know the number of equipment purchased and
used.
• Presence of the equipment reception committee and record the materials
received for construction.
• The construction committee should do its job and not just work for two people.

6. Acknowledgement
I would like to express my sincere gratitude to my team for their successful work,
as well as to all the development partners who have contributed to ensuring this
work is completed efficiently and quickly.