The State department for Livestock has failed to account for Sh11 billion, according to a report by Auditor-General Edward Ouko for the financial year that ended June 2018.
Among the expenditures raising questions is Sh56 million meant for civil works, which was not supported by any payment vouchers.
Mr Ouko also questioned the Sh33 million used to buy vehicles, whose logbooks were not provided for audit verification.
Besides, the said vehicles were also not available for physical verification.
The report further revealed that Sh35 million was allegedly used to renovate plant machinery and equipment, but neither the machinery nor equipment was availed for review, nor was there any documentary evidence to support the expenditure.
The report indicates that the State department also lacked payment vouchers for Sh113 million that was allegedly used to purchase certified seeds, breeding stock and live animals.
It also identified anomalies in the use of Sh3 billion in respect of goods and services, where Sh7 million was used on foreign travel, Sh50 million on rental for produced assets and another 246 million incurred on insurance.
“Out of the expenditure on insurance, Sh246 million was not supported by payment vouchers and underlying documentation. In addition, no explanation was provided for the huge insurance payment. Under the circumstances, the validity and propriety of the expenditure on insurance could not be confirmed,” says the report.
Mr Ouko also questioned missing Sh9 million the department claims was used to pay basic salaries of permanent employees.
According to the report, Sh793, 598,723 was used to pay basic salaries of permanent employees. However, according to the Integrated Personnel and Payroll Database (IPPD) and supporting documents availed, only Sh784,094,689 was spent on salaries, resulting in a Sh9,504,033 difference, which was not explained.
“As a result, the accuracy of the basic salaries of permanent employees figure of Sh793 million could not be confirmed,” says the report.
The department also indicated that it transferred Sh137 million to the Agricultural Development Corporation (ADC). However, the records at the corporation show that the amount was not received, raising doubts.