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Only 42 per cent of the Sh2.1 billion being claimed from Embu County as pending bills are genuine.
A team picked to audit the bills says Sh422 million was not supported by any documentation, while Sh419 million projects had been abandoned or had not started at all.
The committee was set up by Governor Cecily Mbarire to verify the validity of Sh2.1 billion bills.
"The committee identified ineligible projects worth Sh954 million translating to 57.15 per cent, with other projects worth Sh112 million either incomplete or have stalled for many years," said Mbarire after receiving the report.
Mbarire noted that the committee discovered undeclared pending bills that raised the amount to Sh2.3 billion, whilst projects worth Sh170 million were struck out by the committee because they appeared repeatedly.
The governor vowed to instil discipline among staff and ensure procurement procedures are followed to the letter.