Auditor General has disclosed instances of financial mismanagement, manipulation of tenders, and a significant accumulation of unpaid bills attributed to Christine Sifuna, the principal of Cardinal Otunga Girls

 

Having been controversially transferred by the TSC to Cardinal Otunga Girls High School just under two years ago, the Auditor General's report, dated June 30, 2024, has unveiled extensive corruption, financial misconduct, tender manipulation, and the failure to settle payments to suppliers, with Madam Christine Sifuna identified as the primary offender.

Initially, stakeholders opposed her transfer in May 2023 from Keveye Girls, but they now concur with the findings of the report, asserting that she has been unable to adequately fulfill the responsibilities of her predecessor.

Sifuna faces accusations of mismanaging the institution, operating in isolation, and seldom seeking the board's approval or counsel.

Furthermore, she is reported to employ coercion, intimidation, and threats against those who express differing viewpoints.

The report indicates allegations of tender manipulation, where contractors receive payments for work that has not been completed, alongside claims of kickbacks from contractors to Sifuna.

Stalled School Projects

An examination of the records indicated that management had entered into a contract with a contractor for the construction of a twelve (12) storey classroom block at a total contract sum of Kshs. 29,913,05. As of June 30, 2024, the contractor had received payments amounting to Kshs. 11,047,447.

An audit inspection conducted on April 15, 2025, revealed that only the ground floor had been completed and was currently in use, with project delays being attributed to funding limitations and the absence of a clear completion timeline.

Additionally, a review of the infrastructure funds bank account showed that Kshs. 1,870,000 had been transferred to the operations account for expenditures unrelated to the classroom construction project, which had been halted.

Moreover, the school had collected Kshs. 13,575,839.30 from parents as part of school fees designated for infrastructure projects; however, there was no evidence to suggest that these funds had been used for their intended purpose.

In light of these circumstances, it was not possible to confirm the value for money regarding the expenditures incurred on the stalled project.

Long Outstanding Accounts Payables

The statement of assets and liabilities, as detailed in Note 14 of the financial statements, indicates a payables balance of Kshs.20,773,868.

Included within this balance is an amount of Kshs.5,953,885 that has remained unpaid for more than two years, which is in violation of Section 53 (8) of the Public Procurement and Asset Disposal Act, 2015.

This section stipulates that 'an Accounting Officer shall not initiate any procurement proceedings until it is confirmed that sufficient funds to fulfill the obligations of the resulting contract(s) are included in the approved budget estimates.'

Furthermore, an amount of Kshs.367,900 was omitted from the payables. Given these circumstances, the School Management has violated the law, and there exists a risk of loss of public funds due to potential litigations, interest, and penalties.

Weaknesses in Governance of the School

During the reviewed year, the school board audit committee convened only once, which is in violation of regulation 179(1) of the Public Finance Management (National Government) Regulations, 2015.

Furthermore, the board received sitting and travel allowances amounting to Kshs.1,200,084 without the board's determination and the approval of the cabinet secretary, contrary to the stipulations of section 12 of the Fourth Schedule of the Basic Education Act, 2013, which mandates that the Board should convene at least once every four months. As a result, the school did not gain from the oversight and advisory functions of the school Board audit committee.

Lack of Adequate Facilities in the lnstitution

An inspection of the school indicated a lack of vital facilities necessary to sufficiently support its student body.

These facilities were identified as priorities in the school's strategic plans for the periods of 2019-2023 and 2024-2028.

It is important to note that several key infrastructure objectives have not been met, such as the establishment of a large food and equipment storage area, a library, four laboratories, departmental offices, a dining hall, the installation of a sewerage system, and the acquisition of 2 acres of land for school development.

Given these circumstances, the ability of the Management to ensure a suitable learning environment, student safety, and overall well-being could not be verified.