The auditor general has disclosed extensive corruption at Bura Girls High School, prompting stakeholders to demand the principal's transfer

 

The latest report from the auditor general for the fiscal year ending June 30, 2024, highlights considerable mismanagement and corruption under Principal Eunice Wambua's administration.

Stakeholders are calling on the Ministry of Education and the Teachers Service Commission to take immediate action and transfer her, as she has exceeded her effectiveness and has not delivered significant academic achievements or infrastructure improvements.

She faces allegations of incompetence, authoritarian behavior, coercion, and intimidation towards teachers with differing views. Moreover, she is reported to occasionally manipulate Parent Association members to enable unlawful activities. Suppliers and contractors are also experiencing delays in payment.

The statement of assets and liabilities indicates an accounts receivable balance of Kshs.30,937,580, as detailed in Note 13 of the financial statements. Of this amount, Kshs.30,879,980 pertains to fees, while Kshs.57,600 relates to rent arrears.

It was observed that the School had issued temporary imprests to staff for participation in various official activities. An examination of the imprest documentation disclosed that a total of Kshs.263,179 in temporary imprests had not been surrendered.

Moreover, this sum was not included in the receivables reported in the financial statements. Consequently, the accuracy and completeness of the receivables balance of Kshs.30,937,580 could not be verified.

The statement of receipts and payments shows miscellaneous income amounting to Kshs.14,091,988, as noted in Note 5 of the financial statements. This total includes Kshs.6,819,550 generated from the sale of uniforms to students at a fee.

Students were instructed to deposit the uniform fees separately and present bank slips to the School. This practice contradicts the Ministry of Education's circular, which mandates that Schools cease stocking uniforms and instead direct parents to purchase them at competitive prices. In light of these circumstances, Management has violated the law.

The statement of assets and liabilities shows an accounts payables balance of Kshs.7,836,759. This amount includes trade creditors, prepaid fees, and fees collected from non-students and former students.

An ageing analysis of the payables indicates that Kshs.841,295 has remained outstanding for over one year. Failure to settle the bills in the year they pertain to skews the financial statements and negatively impacts the budgetary allocations for the following year, as they constitute the first charge.

A review of the financial records reveals that there were instances where the transfer of infrastructure funds from the School operations account to the infrastructure account exceeded the fifteen (15) days stipulated by the Ministry of Education Circular Ref. No: MOE.HQS/3/13/3 dated 16 June, 2021.

An examination of payment records disclosed that the School paid Kshs.2,792,000 as annual subscription fees to the Kenya Secondary School Heads Association (KESSHA). The legality of the welfare association under the Basic Education Act, 2013, and the objectives of the association could not be verified. Additionally, the School did not provide the payment structure or the benefits derived from membership.