The Auditor General has disclosed that parents of former Mang’u High School students have not settled fee arrears totaling 20 million
Mang’u High School is currently facing uncertainty as the Auditor General highlights significant concerns regarding the administration of Chief Principal John Munyua Kuria, who assumed leadership in March 2022.
The
Auditor General has raised issues that require further investigation by the
Ethics and Anti-Corruption Commission. Parents are perplexed as to how the
school records indicate an outstanding amount of Sh20 million in unpaid fees.
Compounding
the situation, the students who allegedly owe the school this Sh20 million have
already completed their studies and left, only to return later to collect their
certificates.
Parents
are now questioning the validity of this claim, as it is customary for students
to demonstrate a zero balance before receiving their certificates. This
suggests the existence of a cartel manipulating figures within the accounts
office, resulting in parents' fees being misappropriated.
According
to the report, an amount of Kshs.20,524,401 has been outstanding for over a
year. However, the absence of a policy regarding the impairment of
long-standing fee arrears raises concerns about the accuracy of the accounts
receivables balance.
Consequently,
the recoverability of the fee arrears receivables balance of Kshs.20,524,401
cannot be verified. The statement of receipts and payments indicates
miscellaneous income of Kshs.45,430,406, as detailed in Note 5 of the financial
statements, which includes a commitment amount of Kshs.16,850,000.
A
review of miscellaneous records has shown that the school charged Kshs.25,000
per new entry student to support its operations, a fee that has not received
approval from the Ministry of Education through the County Education Board.
This
was in opposition to Government Circular No. MOE.HQS/3/13/3 dated '16 June,
2021, which provides guidelines for the implementation of the Free Day and
Secondary Education programme.
It
specifies that parents are only responsible for the costs of school uniforms,
boarding-related expenses as outlined in the boarding fees structure, and lunch
for day scholars.
An
examination of payroll and supporting documents indicated that in June 2024,
seventeen (17) employees received a net salary that was less than one-third
(1/3) of the basic salary.
This
situation is in violation of the human resource policy and procedures manual
for the public service, as well as Section 19 (3) of the Employment Act, 2007,
which mandates that deductions made by an employer from employees' wages at any
given time must not exceed two-thirds of those wages.
Consequently,
Management was found to be in violation of the law. The statement of receipts
and payments shows that the total payments for boarding and school funds
amounted to Kshs.393,544,070, as detailed in Note 9 of the financial
statements.
This
total includes an expenditure of Kshs.24,294,621 for the construction of a
dormitory block, which encompasses retention money of Kshs.2,429,462.
However,
following the issuance of the practical completion certificate, Kshs.1,514,731
of retention money was disbursed, representing 62% of the retention amount,
which is contrary to the standard contract provisions that stipulate 50% of the
retention money. Therefore, Management was in breach of the contractual
provisions.
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