Audit flags financial irregularities in institutions of higher learning
At Katine Technical Training Institute, irregularities included excessive travel allowances and extended acting appointments contrary to public service laws
The Public Investments Committee on Governance and Education on Wednesday reviewed the Auditor General’s reports on several institutions of higher learning, which uncovered financial and governance irregularities.
Thika Technical Training Institute’s records revealed several troubling anomalies including key lease agreements and approved rental rates that were missing, while the rent register showed only 15 houses had been rented out to employees despite payroll records indicating 43 tenants. The discrepancies raised questions about the incomplete revenue records.
The Institute also lacked approved policies on staff and student housing or facility hiring, and the rates for facility hire had not been updated to reflect current market prices, putting the reported revenue of Sh546 million in doubt.
The committee, which is chaired by Bumula MP Jack Wamboka, also flagged expenditures of Sh379,000 and Sh244,500 at Thika Technical Training paid out to board members as sitting allowances for meetings held in hotels.
However, supporting documents such as minutes of deliberations of the meeting and prior written approval of the committee to hold the meetings away from the registered office were not availed.
Procurement processes were also flawed, with missing documentation such as pre-qualification lists, tender evaluations, and contract agreements, making it impossible to verify the legitimacy of payments and contracts.
As a result, the committee resolved to visit the institution on a fact finding mission on the queries raised.
Similar issues were noted at Machakos University, where advance payments were made without required security bonds and legal services were procured without Attorney General’s approval or service agreements. The university also showed ethnic imbalance in staffing and had cases of prolonged acting appointments beyond legal limits.
At Katine Technical Training Institute, irregularities included excessive travel allowances and extended acting appointments contrary to public service laws.
Review of the supporting documents provided showed travelling and accommodation expenses totaling Sh3,036,465. The imprest were paid through cash withdrawn by the finance department without imprest warrants.
Further, imprest advanced for domestic travel was not accounted for through surrender vouchers with relevant support documentation such as requisitions, schedule of payment, work tickets, fuel receipts and back to office report not available for scrutiny.
The committee directed that the travel allowances that were irregularly drawn be reimbursed to the Institute.
In its deliberations, it noted that these findings underscore urgent needs for stronger governance, transparency, and adherence to laws across public technical training institutions.
