The Auditor General has put 11 out of the 12 constituencies in Kakamega County on the spot for undertaking questionable projects.
The constituencies were further accused of failing to implement projects yet funds had already been set aside for them.
In the Report of the auditor general on National Government Constituency Development Fund for the year that ended June 30, 2014, only Butere constituency represented in Parliament by Andrew Toboso was given a clean bill of health.
In Mumias West, a dispensary constructed at a cost of Sh 2,700,000 remained unutilised and declared as uninhabitable by the Public Health Officer.
The report indicated that there was no value for the money spent on the project and the residents were not getting the services expected.
"In the circumstances, the propriety of the expenditure of Sh 2,700,000 could not be confirmed as at June 30, 2014," said the report.
The constituency is also on the spot for failing to implement six projects estimated at Sh 5,882,760.
The constituency which is represented in Parliament by Johnson Naicca also did not provide supporting documents for an expenditure of Sh 7,024,464 in respect to committee allowances.
"Payments for bursary awards amounting to Sh 17,725,000, did not have supporting documents and schedules of beneficiaries," the report indicated.
In Lurambi, the constituency is on spot for the stalled construction of Lurambi CDF office in Kakamega town.
"The project which commenced in 2008/2009 was last funded in 2011/2012 even though the release of the funds was delayed to 2013/2014. The project has stalled since 2011 and hence no benefit has been derived from the expenditure amounting to Sh 52,464,576."
Khwisero constituency under Benjamin Andola was accused of having unsupported expenditure amounting to Sh 38,210,583 as the budget approved was Sh 86,901,961 whereas the actual expenditure was Sh 125,112,545.
In Lugari, the funds bursary for secondary and tertiary institutions balance of Sh 20,913,712 differs with the audited schedules amount of Sh 20,342,352 resulting to an unreconciled difference of Sh 571,360.
"Further, out of the total bursary amount of Sh 20,342,542 only Sh 18,694,452 was acknowledged leaving a balance of Sh 1,647,900 unacknowledged by the beneficiary institutions,"
Navakholo CDF also failed to provide supporting documents for some of its projects.
According to the audit report, an amount of Sh 1,500,000 was paid out for the completion of the armory, wiring and septic tank at the Navakholo District Commissioner's office.
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The tender minutes and bid documents for the award of the works were not availed for audit review.
Ikolomani constituency disbursed Sh 6,500,000 for purchase of land for two primary schools, an administration police camp, a district hospital and a youth polytechnic.
However, audit verification revealed that ownership documents had not been obtained.
Other audit queries for the constituency include; purchase of a school bus, purchase of land and construction of a workshop among others.
Likuyani constituency is on spot for under-absorption of funds.
The report said during the year, the fund received a total allocation of Sh 77,911,938 out of which Sh 36,505,623 remained unspent as at the close of the financial year. Thus, the intended beneficiaries were denied the planned and approved service delivery.
Other constituencies in which the auditor Edward Ouko raised queries are Mumias East, Malava, Shinyalu and Matungu constituencies.