Auditor General has disclosed instances of financial mismanagement, embezzlement of funds, and exploitation of parents during the tenure of Principal Edward Wachilonga at Chavakali High School

 

The Auditor General's report for the fiscal year ending June 30, 2024, uncovers significant corruption at Chavakali High School under Edward Wachilonga's administration.

The findings detail how parents have been coerced into paying unauthorized additional levies, along with various other financial discrepancies highlighted in the report.

Long Outstanding Payables

The report reveals that suppliers and contractors are owed Kshs. 11,844,200, which has remained unpaid for over two (2) years, resulting in legal actions against the School.

This situation is in violation of Section 53 (8) of the Public Procurement and Asset Disposal Act, 2015, which stipulates that 'an Accounting Officer shall not initiate any procurement proceedings until they are assured that adequate funds to fulfill the obligations of the resulting contract(s) are included in the approved budget estimates.' Consequently, the School Management has violated the law, posing a risk of public fund loss due to litigations, interest, and penalties.

lnaccuracies in School Fund lncome-Parents' Contributions

The receipts and payments statement indicates Kshs.1 14,949,937 pertaining to school fund income from parents' contributions, as detailed in Note 4 of the financial statements.

Nevertheless, this amount differs from the scheduled total of Kshs.220,791,139, leading to an unexplained and unreconciled variance of Kshs.1 05,841,202.

Given these circumstances, the accuracy and completeness of the school fund income from parents' contributions amounting to Kshs.1 14,949,937 could not be verified.

Unapproved Fees on Parents' Association Support Programme

Included in the total is the PA Support Programme (Parents Project) amounting to Kshs. 11,318,756, which was charged to the parents. However, these charges were not sanctioned by the Ministry of Education via the County Education Board.

This action was in violation of Government Circular No. MOE.HQS/3/13/3 dated 16 June 2021, which provides guidelines for the implementation of the Free Day and Secondary Education programme, stating that parents are only responsible for costs related to school uniforms, boarding as outlined in the boarding fees structure, and lunch for day scholars.

Under these circumstances, the Management acted in contravention of the law.

Irregular lncome on Sale of School Uniforms

The receipts and payments statement indicates Kshs.20,353,801 pertaining to school fund income from other receipts, as detailed in Note 5 of the financial statements. Included in this total is Kshs.8,173,595 derived from the sale of uniforms to students.

This practice contravenes Section 67 of the Basic Education Regulations, 2015, which stipulates that no educational institution may designate a specific supplier for school uniforms or any other materials for parents or guardians.

lrregular Payment of Board Allowances

The receipts and payments statement indicates that the total amount for boarding and school fund payments is Kshs.141,822,055, as detailed in Note g of the financial statements.

This expenditure includes Kshs.2,175,000 allocated for board expenses, of which Kshs.570,000 was disbursed to the Principal, Deputy Principals, Bursar, Sub-County Director of Education, and TSC Director of Education, none of whom are members of the Board of Management.

Furthermore, sitting allowances totaling Kshs.10,000 were granted to each board member without the necessary authorization from the Salaries and Remuneration Commission. Consequently, Management has violated the law.

Virement (Reallocation) of Funds

The records submitted for examination revealed that the School transferred Kshs.2,000,000 from the infrastructure account to the operations account to cover the salaries of the Board of Management staff.

Additionally, the School borrowed Kshs.5,000,000 from the operations account to the boarding account on various dates for personal emoluments and gratuities.

This action was in violation of the Ministry of Education Circular Ref. No: MOE|G1l9l1l44 dated 9 January 2008 and MOE.HQSl3l13l3 dated 16 June 2021, which stipulates that schools may request authorization from the County Education Boards to transfer savings or surplus funds from one item to another under the operations account, only when it is absolutely necessary. In this context, the Management was in violation of the law.

Dilapidated State of School lnfrastructure

The receipts and payments statement indicates a total of Kshs.141,822,055 allocated for boarding and school fund expenditures, as detailed in Note 9 of the financial statements.

Of this amount, Kshs.7,091,041 was designated for the repairs, maintenance, and enhancement of the School's facilities. However, during the audit inspection conducted in May 2025, it was noted that the School's buildings were in a state of disrepair due to neglect, with some structures featuring broken or missing window panes and outdated paint, while classrooms were generally poorly maintained.

Additionally, the roofing was still constructed from asbestos, which is currently being phased out. Under these circumstances, the value for money concerning the Kshs.7,091,041 allocated for repairs, maintenance, and improvements could not be substantiated.