Auditor General has revealed mismanagement at Naivasha Girls High School under the leadership of Principal Wambui Njoroge, leading to financial losses

 

The latest report indicates several issues, including manipulated pending bills, unpaid fee arrears, and delays in the implementation of infrastructure projects.

According to stakeholders and parents, these problems stem from Njoroge's leadership style characterized by highhandedness, intimidation, coercion, and threats against those who hold differing opinions.

The report's statement of receipts and payments shows an infrastructure expenditure of Kshs. 2,792,523, which pertains to the construction of a dormitory. As previously noted, a review of procurement records indicated that on February 20, 2018, the school received a Bill of Quantities totaling Kshs. 45,236,545 from the State Department for Public Works for the provision of building materials.

Additionally, in November 2020, the State Department issued another Bill of Quantities for labor related to the same project, with the contract awarded on January 7, 2021, via Letter referenced NGSS/GENA/o1.11157, at a contract sum of Kshs. 10,430,853.

However, no procurement records were available to demonstrate how the suppliers of both materials and labor were selected. Moreover, the award letter to the suppliers did not outline the project completion timeline.

Records indicate that Kshs. 20,810,190 had been disbursed for the project as of June 30, 2024. A physical inspection of the project in May 2025 showed that the building was still incomplete, with plumbing works ongoing but progressing slowly.

The terrazzo flooring had been installed on the ground and first floors, while the basement remained unfinished, with only undercoat painting completed on the walls and ceiling, and electrical fittings partially done but not finalized.

Under the given circumstances, it was not possible to verify the value for money regarding the expenditure of Kshs.20,810,190 on the project. The audit was performed in accordance with ISSAI 3000 and ISSAI 4000.

The statement of receipts and payments indicates that tuition payment expenses totaled Kshs.2,869,760, as detailed in Note 6 of the financial statements.

This total includes Kshs.1,419,290 related to exercise books. However, an examination of the payment vouchers associated with the exercise books revealed total expenses of Kshs.2,509,290, leading to an unexplained variance of Kshs.1,090,000.

Additionally, the review of the approved budget showed that the School's budget for the exams and assessment category was projected at Kshs.1,047,781. Nevertheless, the School reported no expenditure in this area, as noted in Note 6 of the financial statements, contrasting with the previous year's spending of Kshs.241,000.

Consequently, there exists a variance of Kshs.1,047,781 between the actual expenses and the budgeted amount. Moreover, there were tuition expenses amounting to Kshs.1,669,319.70 that lacked supporting documentation such as requisition forms, delivery notes, goods received notes, and inspection and acceptance certificates.

In light of this, the accuracy, completeness, and validity of the tuition payments totaling Kshs.2,869,760 could not be substantiated. The statement of assets and liabilities shows an accounts receivable balance of Kshs.8,763,014, as indicated in Note 13 of the financial statements.

Furthermore, the statement of receipts and payments reveals school fund income from parents' contributions amounting to Kshs.56,158,551. This balance includes school fees receivables of Kshs.5,661,541, as detailed in the supporting ledger, resulting in an unexplained variance of Kshs.3,101,473.

Moreover, the balance of Kshs.8,763,014 encompasses an amount of Kshs.1,890,588, which signifies fees arrears that have remained outstanding for more than three (3) years and have not been substantiated by aging analysis or other documentary evidence.

In light of these circumstances, the accuracy and completeness of the accounts receivables balance of Kshs.8,763,014 could not be verified. The statement of assets and liabilities indicates an accounts payables balance of Kshs.27,307,090, which, as detailed in Note 14 of the financial statements, includes trade creditors totaling Kshs.21,709,594.

However, an examination of the supplier statements and the list of pending bills found in Annex I of the financial statements disclosed a balance of Kshs.16,000,562, resulting in an unexplained discrepancy of Kshs.5,709,032.

Given these circumstances, the accuracy and completeness of the trade creditors balance of Kshs.21,709,594 could not be confirmed