Audit report uncovers millions worth of stalled CDF initiatives

Auditor General Nancy Gathungu has once again highlighted serious concerns over projects financed through the National Government Constituency Development Fund (NG-CDF), just days after she exposed significant flaws in the distribution of bursaries.

An examination of several projects—each costing millions of shillings—reveals that some have been left incomplete, others have stalled entirely, and a number were marred by questionable procurement procedures.

In a series of audit reports, Gathungu has also flagged irregularities in the acquisition of emergency items such as desks, stationery, and school uniforms, raising further concerns about accountability in the use of public funds.

The audit report for the financial year ending June 2024 specifically highlights issues in classroom construction projects, pointing to poor workmanship in some cases and unaccounted-for spending in others.

Constituencies singled out in the report include Bomachoge Chache, represented by Alfah Miruka; Nyaribari Masaba (Daniel Manduku); Rongai (Paul Kibet); Fafi (Farah Salah); Ruiru (Simon Kingara); Isiolo South (Dibu Mohammed); Nyaribari Chache (Zaheer Jhanda); Karachuonyo (Okuome Adipo); and Embakasi North (James Gakuya).

In Bomachoge Chache, the audit flagged several concerns, including unverified emergency spending totaling Sh5.5 million, environmental projects with unsupported expenditures of Sh1.2 million, and security projects worth Sh2.4 million that were never implemented.

Regarding the environmental projects, the report notes that key documentation—such as Project Management Committee (PMC) files, delivery notes, distribution records, bank statements, and proof of how the funds were spent—was missing during the audit.

Additionally, site visits to three schools found no signs of tree planting, despite funds reportedly allocated for that purpose.

Concerning the stalled security projects, the audit indicates that a physical inspection conducted on November 29, 2024, revealed that three projects—valued at a combined contract sum of Sh2.4 million—had not been executed.

These projects involved the construction and completion of four-roomed chief’s offices, including boardrooms, in Matongo, Kabere, and Singe.

The report states: "In the circumstances, the value for money realised from the expenditure of Sh2,400,000 could not be confirmed."

In Embakasi North, the audit places the constituency under scrutiny for failing to implement projects worth Sh55 million, which had been allocated to five schools for the construction of science laboratories—none of which had commenced.

The report also highlights irregularities in the execution of both primary and secondary school projects totaling Sh63.9 million, as well as questionable project implementations and fund transfers amounting to Sh104.7 million.

In Nyaribari Masaba, concerns were raised over projects initiated in 25 secondary schools and 44 primary schools, each valued at Sh100,000.

According to the report, the projects had not begun, and no satisfactory explanation was provided for the delays.

The report further reveals that audit inspections uncovered cases where completed projects had not been formally handed over to the respective schools, despite full payment having been made. Completion certificates were also missing.

"Additionally, no health and safety occupation certificates were issued, even though some of the facilities were already in use. Monitoring and evaluation committee reports were not provided to confirm inspection, acceptance, or recommendations related to the completed projects. Moreover, irregularities were noted in the sampled projects, reads the report.

In Rongai, the audit flagged unverified expenditure of Sh2.5 million allocated for the construction of two classrooms at Kamosop Secondary School, with no supporting documentation provided.

According to the report, an audit of the contract records revealed that while the agreement with local contractors was signed on March 21, 2024—covering a 75-day period up to June 15, 2024—the school’s Board of Management made a request on April 20, 2024, to reallocate Sh180,000 originally designated for ceiling works. Instead, the funds were used to purchase 300 lockers at Sh600 each.

The report states: “However, supporting documentation such as receipt vouchers, store issue vouchers, and inspection reports for the lockers supplied and delivered to the school were not made available for audit verification.”

In Fafi constituency, the audit report raises red flags over significant delays in the implementation of 28 projects across key sectors, such as emergency response, security, and education, collectively valued at Sh81.79 million.