Auditor General's report has revealed significant irregularities, uncollected fee arrears, substantial pending bills, and unauthorized board allowances at St. Teresa Moi Equator Girls High School, under the leadership of Principal Jacinta Wambui Thamaine, prompting stakeholders to demand her immediate transfer

 

The situation at St. Teresa Moi Equator Girls High School is concerning. The Auditor General's report has uncovered extensive financial irregularities that have hindered the development of the school's infrastructure and contributed to a decline in academic performance.

The findings indicate that the school's infrastructure is inadequate, with issues such as insufficient dormitories, a congested dining hall, a lack of laboratories, and inadequate washrooms and classrooms.

These deficiencies are attributed to the poor leadership of Madam Thamaine. As a result, stakeholders and parents are calling for her immediate transfer, urging the Teachers Service Commission (TSC) to appoint a new principal by January 2026, preferably someone from the local community.

Everyone who has collaborated with her unanimously agrees that it was long overdue for her to depart, owing to her inability to enhance the school's infrastructure and academic standards.

Most notably, her arrogance, condescension, intimidation, and threats while coercing PA members and the board into endorsing unlawful actions, particularly illegal levies, were significant factors in this consensus.

The Auditor General's report states that the financial assets and liabilities statement shows an accounts receivable balance of Kshs. 6,574,586 concerning fee arrears, as detailed in the financial statements.

This balance includes receivables totaling Kshs. 2,901,000 that have been outstanding for over three years. However, there is no established policy regarding the impairment of long-standing fee arrears, raising concerns about the accuracy of the accounts receivable balance.

Given these circumstances, the reliability and full recoverability of the outstanding receivables balance of Kshs. 6,574,586 cannot be verified.

The statement detailing receipts and payments illustrates operations and infrastructure expenditures totaling Kshs.10,317,605 and Kshs.2,903,524, as reported in the financial statements.

However, an analysis of payment vouchers amounting to Kshs.3,741,385 for the construction of one classroom and two (2) CBC classrooms indicated that Management processed payments without adequate supporting documents, including requisitions, inspection reports, and payment certificates.

In light of these circumstances, the regularity, accuracy, and completeness of the operations and infrastructure expenditures of Kshs.10,317,605 and Kshs.2,903,524 could not be verified.

A review of the board records maintained by the school reveals that during board and committee meetings, members receive travel allowances at varying rates. In the financial year 2022/2023, travel allowances totaling Kshs.515,000.00 were disbursed.

However, no approval for the payment rates was available for audit examination. Consequently, it was not feasible to determine how the different rates for travel allowances were established.

The absence of approval for the payment of travel allowances to board members constitutes a breach of Section 63 of the Basic Education Act, 2023, which stipulates that members of the Board of Management shall receive allowances as determined by the Cabinet Secretary through regulations, based on the advice of the Salaries and Remuneration Commission.

Therefore, the accuracy and regularity of the travel allowance amounting to Kshs.515,000 could not be confirmed. Additionally, several Board meetings were conducted. However, the members present at these meetings did not sign the attendance register.

As a result, it is impossible to verify the actual individuals who attended the meetings, which violates Section 6(1) of the Basic Education Act, 2013, which mandates that the Board of Management must convene at least once every four (4) months.

An examination of the minutes from the inaugural meeting of the Board of Management indicated that the Management established Board of Management Committees for four (4) specific committees: Finance, Procurement & General Purposes; Academic Standards; Students & Teachers' Welfare; and Discipline, Ethics & Integrity and Infrastructure Committee.

However, the Human Rights and Student Welfare Committee, along with the Audit Committee, was not formed as stipulated in Section 61(2) of the Basic Education Act, 2013. Consequently, the effectiveness of the School governance system could not be verified.