In Nakuru, the Assembly paid Sh1.8 million to MCAS as per diem while attending a training in London between August 22 to 29, 2016.
However, no evidence was provided to show that the County Assembly Service Board approved the training which was for a Professional Certificate in Parliamentary Affairs.
no daily attendance sheets, timetable or programme of the event were provided to auditors to show that the forum took place.
differ with a summary of appropriation.
Tana River and Taita Taveta financial statements did not comply with the requirements of International Public Sector Accounting Standards.
This is as prescribed by the Public Sector Accounting Standards Board.
Anomalies noted in the six counties were unsupported adjustments, unauthorized expenditures, and undisclosed bank accounts among others.
“The statement of assets as at June 30 reflects bank balance of Sh368,211,091. However, induced in the bank balance is an amount of Sh281,172,027 being bank balance of 12 bank accounts and whose cashbooks, bank reconciliation statements and bank certificates were not availed for audit...” reads the report in part for Mombasa.
In Narok, the Assembly car loan repayment status report indicated that as at June 30, 2016, only Sh69,881,083 million representing 70 per cent had been repaid out of the total amount of Sh99,930,778 million.
The mortgage loan repayment
Reported by Silas Apollo, Mohamed Ahmed, Caroline Wafula And Eric Matara