By MWINGI TIMES CORRESPONDENT
The County Government of Embu has been ordered to recover KSh 10.1 million from the officer who unlawfully authorized the withdrawal from the County Industrial Aggregation Park (CAIP) account.
Embu Finance and Economic Planning Minister Prof. Joe Kamaria
According to a report of the County Assembly Public Accounts Committee, the County Executive Committee (CEC) Member in Charge of Finance and Economic Planning Prof. Joe Kamaria is required to submit evidence of recovery of the funds to the legislature within 90 days, failure to which he will be surcharged the full amount Pursuant to Article 226(5) of the Constitution of Kenya 2010.
In a Motion moved by Deputy Speaker Ibrahim Swaleh (Kirimari MCA), the report that was unanimously adopted by the County Assembly observed that sum of KSh 10,167,300 borrowed from the Special Purpose Account was not refunded and that no supporting documents were provided to the Committee to demonstrate how the money was spent.
The Committee further noted that there was no budgetary provision for the expenditure, which was not regularized in accordance with Section 149(1) of the Public Finance Management. Act, Cap 412B, which requires that all public resources are used in a lawful, authorised, and accountable manner. The report declared that the amount cannot be classified as a pending bill.
Further, the report has demanded that the Head of Treasury should ensure that the outstanding imprest amounting to KSh 21.7 million is recovered within 30 days in accordance with the provisions of regulation 93 of the Public Finance (County Government) Reguldtions, and evidence of recovery submitted to the County Assembly.
This comes after the Office of the Auditor General’s review of the County Imprest Register revealed outstanding imprest of KSh 21,768,240 issued between July 2023 and June 2025 which had not been surrendered or accounted for, contrary to the law, which stipulates that a holder of a temporary imprest shall account for or surrender the Imprest within seven (7) working days after returning to the duty station.
In addition, the report found that some officers illegally held multiple imprests before the surrender of previous issues contrary to Regulation 93(4)(b) of the Public Finance Management County Governments) Regulations, 2015.
The CEC Member for Finance and Economic Planning is also required to reconcile and reconstruct all documents relating to the KSh 500 million County Industrial Aggregation Park and submit them to the Auditor General for audit review, failure to which he will be held liable under Section 53 of the Public Audit Act, 2015.
This followed the Auditor General’s flagging of unsupported payments in respect of the County Industrial Aggregation Park. The Embu County Revenue Fund financial statements reflected receipts KSh186 million from the CAIP Fund. Audit review of the CAIP Fund bank statements reflect payments and transfers of KSh 219,554,655 from the bank account during the year under review.
However, tender documents, payment vouchers, project files, bid documents and financing agreement of the Embu CAIP were not provided for audit review. Management indicated that the tender documents been burnt during the 2024 Gen-Z demonstrations in Embu Town.
Consequently, procurement documents, including tender documents, project files and bid documents, were not availed to the Auditor General and also to the Committee. Additionally, no evidence was availed to the Committee to confirm that the documents were destroyed during the arson attack by demonstrators and no evidence was provided to demonstrate that management had made any attempt to reconstruct the burnt documents.
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