The latest CDF report by the Auditor General Edward Ouko has exposed rot in the management of the kitty with some constituencies faking projects in order to divert money for personal gains.
Mr Ouko flagged an illegible expense of Sh6.1 million on health and water, which are devolved.
In Ndaragwa constituency, Sh2.7 million reportedly allocated to the construction of mason water tanks and piping works in Gwa Kungu and Nyakinyua could not be accounted for.
Physical verification of the projects revealed no tanks were constructed and that new pipes were connected to old tanks.
“No expenditure returns and other related records were produced for audit verification. The regularity of the disbursement cannot be confirmed,” the report says.
The disbursement of Sh18.9 million for construction, completion and rehabilitation of administration blocks, classrooms and toilets in various schools in the area was also questioned.
The case was similar in Mumias West constituency, blighted by delays in implementation of projects.
The management had planned to implement 402 projects valued at Sh355.1 million from 2013/14.
As at June 30, 2016, four health projects and two road projects valued at Sh9.2 million had stalled. About 16 others valued at Sh16.3 million were ongoing but various anomalies – cracks and peels on newly done floors, poor painting, no electrification and project abandonment by contractors – were detected.
In Mandera East, about Sh223.7 million could not be accounted – there was a variance between the cash book balance and statements of assets balance.
The auditor also found irregular procurement of secondary school projects, flouting of procurement laws and unaccounted for bursary expenses.
In Dagoretti South constituency, the auditor disclosed that the fund budgeted to spend Sh156million but that the overall actual expenditure amounted to Sh68.7 million, an under-expenditure of Sh87.2million.
According to the auditor, further analysis of the budget indicated that transfers to other government units and other grants and transfers were budgeted at Sh45.3million and Sh95.5million respectively.