Auditor general has unveiled significant mismanagement and tribalism at Nyamira National Polytechnic

 

The latest report, dated July 30, 2024, highlights extensive mismanagement during the tenure of Mr. Geoffrey Andama, who has since been reassigned.

According to the findings, the financial position statement indicates current receivables from exchange transactions, specifically a balance of Kshs.51,993,980 owed by student debtors.

This balance includes fee arrears amounting to Kshs.29,401,815, which have remained unpaid for over a year, as noted in Note 18 (c) of the financial statements.

The management has failed to disclose any strategies implemented to recover these long-standing debts. Additionally, there is no provision for the impairment of bad and doubtful debts.

On March 20, 2024, the polytechnic disbursed Kshs.2,688,000 for the bank integration process with ERP systems.

However, this process remains incomplete, and no adequate justification has been provided for the delay. Given these circumstances, the value for the Kshs.2,688,000 spent has not been realized.

As of 30 June 2024, the Polytechnic employed a total of forty-one (41) individuals, of which 36, or 90%, were from the predominant local community.

This situation is in violation of Section 7(1) and (2) of the National Cohesion and Integration Act, 2008, which mandates that all public entities ensure their actual staff composition reflects the diversity of the Kenyan population, with no single community comprising more than one-third of the total staff. Consequently, Management has breached the law.

The financial performance statement, as detailed in Note 12 of the financial statements, indicates board expenses amounting to Kshs. 1,978,000, which represents board sitting allowances.

However, these allowances were not subjected to PAYE deductions nor reported on iTax, in violation of Section 3 (2) (a) (ii) of the Income Tax Act 1974. Therefore, Management is in breach of the law. Available records show that the Polytechnic hired five (5) officers in February 2024.

However, these officers were not confirmed following the completion of their six (6) month probation period, and no performance evaluation report was provided for audit review to verify their qualification for confirmation.

This is contrary to Policy 8.16 (1) of the Human Resource Policies and Procedures Manual for the Public Service of May 2016, which stipulates that newly recruited employees must undergo a maximum probation period of six (6) months before signing a contract agreement.

Additionally, the Polytechnic has not employed any persons with disabilities, which contravenes Section A.22 of the Human Resource Manual that requires at least 5% of all appointments to be allocated for individuals with disabilities. In light of these circumstances, Management is in breach of the law.