Auditor General Report on Enoomatasiani Girls Secondary School for the year ending 30th June 2023

 


Enoomatasiani Girls Secondary School, under the leadership of Mrs. Tabitha K. Mbabu, has been under scrutiny for several years.

The auditor general's report for the year ending 30th June 2023 indicates further malpractices occurring during her tenure. The report states that the statement of receipts and payments shows other receipts totaling Kshs.681,080, as detailed in Note 5 of the financial statements.

This figure includes rental income and income from farming activities, amounting to Kshs.47,000 and Kshs.634,080, respectively. However, the rental income collected is deposited into the operations account, while the income from farming activities is channeled through the School fund account.

This practice contravenes the Ministry of Education Circular Ref. No: MOE.HQS/3/13/3 dated 16 June 2021, which provides guidelines for the implementation of Free Day Secondary Education (FDSE) and mandates that schools with income-generating activities maintain separate bank accounts for different income streams.

Consequently, the Management has violated the law. The statement of receipts and payments indicates operations amounting to Kshs.9,067,411, as noted in Note 7 of the financial statements. This total includes personnel emoluments of Kshs.4,541,444.

Furthermore, Note 9 of the financial statements also shows personnel emoluments of Kshs.1,722,650. However, an examination of the salary expenditures revealed that salary payments and increments were made by the School without established salary structures and remuneration scales for non-teaching staff, which should align with their job descriptions. As a result, the regularity of the salary payments could not be verified.

The statement of receipts and payments indicates operations totaling Kshs.9,076,761, as detailed in Note 2 of the financial statements. This figure includes Kshs.4,541,444 allocated for personnel emoluments, as outlined in Note 7 of the financial statements.

A review of the schedules for remittances of statutory deductions shows that remittances for the National Social Security Fund (NSSF) amounting to Kshs.24,532 for the months of March, April, and May 2023 were made after the designated deadlines.

Consequently, the School faces the risk of incurring penalties due to the late remittance. The statement of receipts and payments also shows an amount of Kshs.87,699,543 related to the boarding fund.

This total includes expenditures for repairs, maintenance, and improvements amounting to Kshs.35,814,661. Additionally, this amount encompasses payments for the procurement of various construction materials totaling Kshs.22,222,420.

However, supporting documentation for requisitions from the user department was not provided, and no records were available regarding the receipt and issuance of construction materials. As a result, the adequacy of internal controls concerning the use of construction materials could not be verified.

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