The latest report from the auditor general for the fiscal
year ending June 30, 2024, has disclosed instances of financial mismanagement
at Shimo La Tewa High School, which is under the leadership of Principal
Mathews Mutiso Mbinda.
The report indicates that the school has suffered from
mismanagement, and since Mutiso assumed his role in 2022, there has been no
enhancement in the school’s infrastructure or academic excellence.
Stakeholders concur with the findings of the report, which
has exposed mismanagement and financial losses attributed to Mutiso’s failure
to effectively manage the school.
This report has sparked a significant discussion, with a
majority of stakeholders insisting on his transfer and the appointment of a new
principal “from the soil” in January to succeed Mutiso.
Individuals who have engaged with him assert that his
leadership style is characterized by arrogance, high-handedness, coercion,
intimidation, and threats against those who hold differing opinions.
He is reputed to coerce Parent Association members into
endorsing illegal activities, such as unauthorized levies and additional funds.
The report highlights that non-compliance with Procurement Law has become
commonplace during his tenure, with contractors and suppliers reportedly
providing him with substantial kickbacks.
The financial statements' statement of receipts and
payments shows Kshs.1,429,668 allocated for infrastructure related to classroom
construction. However, management failed to present the bill of quantities,
specifications, structural drawings, and approvals from the Ministry of
Education, in violation of Section 68 (1) of the Public Procurement and Assets Disposal
Act, 2015.
Moreover, a physical inspection of the project conducted on
15 April 2025 indicated that the floor in one of the classrooms had not been
cemented, the windows were unfinished, and paint was peeling off.
Despite these issues, retention money amounting to Kshs.78,822
was disbursed to the contractor on 29 November 2023. In this context,
Management was in violation of the law.
The financial statement of assets and liabilities shows a
cash and cash equivalents balance of Kshs.18,220,369, which includes Kshs.18,145,981
held across eleven (11) bank accounts.
However, four (4) of these accounts, with a total balance
of Kshs.177,597, remained inactive for an extended period, incurring bank
charges, which is contrary to Section 83 (2) of the Public Finance Management (National
Government) Regulations, 2015 that mandates effective cash management to
prevent the accumulation of idle balances.
The statement of receipts and payments, along with Notes 6
and 7 of the financial statements, indicates amounts of Kshs.3,092,168 and
Kshs.29,761,040 for tuition and operational payments, respectively.
However, payments amounting to Kshs.2,640,078 for tuition
and Kshs.6,085,980 for operations lacked supporting procurement documentation,
including inspection and acceptance reports, as well as letters of appointment
for the tender evaluation committee members, which is in violation of Section
68 (1) of the Public Procurement and Assets Disposal Act, 2015.
Additionally, accounts receivable totaling Kshs.32,160,999
have remained outstanding for over two (2) years, and no evidence was provided
to demonstrate the actions taken by management to recover these long-overdue
debts. Consequently, the accuracy, fair value, and recoverability of the
accounts receivable balance of Kshs.44,694,944 could not be verified.
Comments
Post a Comment