By Habil Onyango.
The Auditor-General has unearthed irregular distribution of bursary funds disbursements amounting to Kshs.1,971,099,695 in respect of 39 National Government Constituencies Development Funds.
This is according to the 2023/2024 Financial Year report by Nancy Gathungu that ended on 30 June 2024.
According to the report, the irregularities were not supported with documentation on vetting of applications, including bursary vetting committee minutes/reports and policy and/or guidelines on bursary awards, leading to potential bias and exclusion of deserving students.
“This was contrary to Section 48 of National Government Constituencies Development Act, 2015 and Regulation 21(5) of the National Government Constituencies Development, Regulations, 2016,” noted Gathungu.
During the year under review, the total approved bursary budget for the NGCDF amounted to Kshs.18,922,393,546, with a total actual expenditure of Kshs.17,450,224,701.
According to the report, bursary disbursements amounting to Kshs.265,055,749 in respect of four NGCDFs did not meet the statutory thresholds of bursary allocation.
In Maragua Constituency, expenditure amounting to Kshs.47,528,049, equivalent to 23.9 per cent of the funds allocated, was below the statutory threshold of 25 per cent as per Regulation 21(5) of the NGCDF Regulations, 2016.
In Makadara, a total of Kshs.47,528,049 for bursaries was disbursed, which constituted 40 per cent of the total approved budget instead of 35 per cent, contrary to Section 48 of the NGCDF Act, 2015.
Kshs.82,530,000 for Kikuyu Constituency – expenditure on bursaries amounting to Kshs.41,402,700, which is equivalent to 22 per cent of the funds allocated – was below the statutory threshold of 25 per cent as per Regulation 21(5) of the NGCDF Regulations, 2016.
Embakasi West disbursed bursary totalling Kshs.93,595,000, which represents 42 per cent of the total approved budget, which is 7 per cent above the allowable limit of 35 per cent.
Irregularities
In Budalangi NGCDF, the Auditor-General reported lack of evidence of vetting of applicants and categorisation of needy students where the area education officer was not involved in bursary allocation of Kshs.56,116,171, while in Chepalungu NGCDF, bursary awards were not supported by bursary committee vetting minutes. Kshs.78,138,134
Embakasi South NGCDF had no evidence of the formation and operationalisation of the Education Bursary, Mock Examinations and Continuous Assessment Tests Committee.
Further, acknowledgement notes or receipts by the beneficiary institutions and bursary cheque dispatch register were not provided for audit in the distribution of Sh.91,851,697.
Gatundu South NGCDF did not comply with set criteria in awarding of bursaries amounting to Sh.64,063,901, while in Ikolomani NGCDF, bursary disbursements to secondary school, tertiary institutions, and special school of Kshs.26,235,262, Kshs.7,085,340, and Kshs.854,000 respectively lacked criteria for identifying beneficiaries. Further, there was no bursary subcommittee to manage the funds. Kshs.44,191,602
In Isiolo South NGCDF, there was absence of a clear, verifiable and credible criteria for bursary award amounting to Kshs.80,755,528, while Kabondo Kasipul NGCDF disbursed Kshs.50,947,275 to secondary schools, tertiary schools and special schools without a bursary committee.
Kajiado East NGCDF – selection criteria and guidelines on award of the bursaries were not provided for audit review of Kshs.60,224,648.
The report further indicates that Kajiado North NGCDF, Kshs.40,554,351 in bursary disbursements – including Kshs.31,882,417 and Kshs.8,671,934 to secondary schools and tertiary institutions respectively – were not supported with the approved criteria and guidelines for the disbursements of bursaries.
Other notable constituencies which recorded various irregularities are Kanduyi NGCDF (Kshs.62,560,893), Karachuonyo NGCDF (Kshs.32,378,500), Kigumo NGCDF (Kshs.1,532,000) and Kilome NGCDF, where community involvement in identifying beneficiaries or follow-up on unpresented cheques amounting to Kshs.1,261,762 and Kshs.87,885,904 application forms lacked verification by school authorities.
Kiminini NGCDF (Kshs.70,594,642), Kipkelion West NGCDF (Kshs.59,440,089), Kisauni NGCDF (Kshs.79,225,439), Kitui East NGCDF (Kshs.86,587,000), Kitui Rural NGCDF (Kshs.606,000) was awarded under special cases category which did not adhere to bursary award criteria.
In Kitutu Chache South NGCDF, there were irregularities in disbursement and management of bursary of Kshs.60,841,000, Kitutu Masaba NGCDF Kshs.66,956,213 was not supported by bursary policy, application register, minutes.
Further, five students were given multiple bursaries totalling Kshs.70,000, and two students who shared the same school and admission number were issued with bursary of Kshs.10,000.
It was further noted that Kuresoi North NGCDF, Kshs.41,188,736 amount awarded lacked vetting reports, list of beneficiaries, while Kuresoi South NGCDF, Kshs.38,459,320 payments were not supported by vetting reports, lists of beneficiaries and cheque numbers.
Likuyani NGCDF (Kshs.44,669,642), Limuru NGCDF – the criteria on award of bursaries was not provided for audit review. Kshs.68,040,800, Loima NGCDF (Kshs.56,008,755), Lugari (Kshs.60,036,977), Mbeere North NGCDF (Kshs.57,358,780), Mukurwe-Ini (Kshs.6,351,310), Mwingi Central NGCDF (Kshs.74,024,096) and North Imenti NGCDF, which double allocated bursary to fourteen students without justification amounting to Kshs.173,000.
In North Mugirango NGCDF, bursaries vetting reports for disbursement of Kshs.46,877,562 were not provided for audit review, while Kshs.1,438,000 in Rangwe Constituency, the bursary criteria for identification of bursary beneficiaries was not provided for audit.
In Ruaraka NGCDF, the management did not provide evidence of the formation and vetting of the Education Bursary, Mock Examinations and Continuous Assessment Tests Committee, whose core mandate is vetting of applicants amounting to Kshs.42,774,320.
Other constituencies where the irregularities were further noted include Runyenjes NGCDF (Kshs.73,989,339), Samburu East NGCDF (Kshs.250,000), Turkana Central NGCDF (Kshs.35,123,316) and Turkana East (Kshs.48,087,695).
In Uriri NGCDF, there was no documentary evidence provided to show that the beneficiaries were needy cases and there were no minutes of
