Several constituencies cannot account for millions of shillings spent in the financial year that ended in June 2018.

In Juja Constituency, Sh27.6 million bursary disbursements was not supported by acknowledgement letters or receipts from institutions that received the cash.

In Bondo Constituency, the National Constituencies Development Fund (NG-CDF) spent unauthorised reallocation of bursary funds worth Sh20 million without the approval of the board as required by the NG-CDF Act 2015.

In Mwala constituency, projects worth Sh271.7 million stalled or remained unimplemented.

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Despite a bank balance as at June 30, 2017 reflecting a balance of Sh13.2 million, the financial statements show a balance of Sh9.9 million resulting in a variance that has not been explained.

The constituency also irregularly spent Sh6.1 million on health and water.

In Mandera East, about Sh223.7 million cannot be accounted for due to variance between cash book balance and statements of assets, irregular procurement and unaccounted for bursary expenses.

Financial statements

In Samburu North, financial statements reflect disbursement of bursaries amounting to Sh48.2 million against a budget of Sh58.2 million but no schedule was produced to support the expenditure.

In Dagoretti South the fund budgeted Sh156 million but the overall actual expenditure amounted to Sh68.7 million resulting in an under-expenditure of Sh87.2 million.

Transfers to other government units and other grants were budgeted at Sh45.3 million and Sh95.5 million respectively.

However, only Sh19.3 million and Sh41 million respectively was put to use resulting in budget under-utilization of Sh26million and Sh54million respectively.

In Ndaragwa, Sh2.7 million claimed to have been disbursed to Gwa Kungu and Nyakinyua water projects for construction of water tanks and piping works cannot be accounted for.

The disbursement of Sh18.9 million for construction, completion and rehabilitation of administration blocks, classrooms, toilet renovations to various schools has also been questioned.

In Mumias West, the management had planned to implement 402 projects valued at Sh355.1 million from 2013/14. However, as at June 30, 2016, four health projects and two road projects valued at Sh9.2 million had stalled.