The Auditor General has revealed significant mismanagement at Kabare Girls High School under the leadership of former Principal Mrs. Lillian Muhuni

The most recent report from the Auditor General for the fiscal year ending June 30, 2024, highlights extensive financial mismanagement, corroborated by her successor, Madam Wambui Njoroge.

Stakeholders have indicated that her transfer was long overdue, as parents expressed dissatisfaction with her inability to enhance both academic performance and infrastructure development.

Her tenure was characterized by inadequate progress, as she managed the school akin to a private institution, having remained in her position for nearly seven years. Teachers welcomed her transfer, citing her authoritarian style, intimidation, and coercion.

This change was met with relief by both parents and students. The report indicates that the statement of assets and liabilities shows an accounts receivable balance of Kshs. 26,431,134 concerning fee arrears, as detailed in Note 12 of the financial statements.

This balance includes receivables totaling Kshs. 2,175,964 that have been overdue for more than three years. Nevertheless, the absence of a policy regarding the impairment of long-standing fee arrears raises concerns about the reliability of the accounts receivable balance.

Consequently, the accuracy and full recoverability of the outstanding receivables balance of Kshs. 26,431,134 could not be verified.

The statements reflect outstanding bills totaling Kshs.5,992,951. Not settling these bills within the corresponding year disrupts the budget for the following financial year to which they must be allocated.

As noted in last year's audit report, the school's buildings and structures are covered with asbestos roofing material that was installed over 30 years ago. Asbestos is classified as a hazardous substance, and its threshold limit values are established; thus, these regulations apply to all workplaces where asbestos is present. As of the audit conducted in April 2025, despite the school's application to address the issue, there has been no evidence of any action taken by the Ministry of Education to resolve the problem of asbestos roofing.

Consequently, students and other stakeholders remain at risk of exposure to the harmful effects of the asbestos roofing. Management is therefore in violation of the factories and other places of work (Hazardous substances) rules, 2007.

The statement of receipts and payments indicates an infrastructure balance of Kshs.3,371,007, as detailed in Note 8 of the financial statements. This balance includes a construction of drainage system amounting to Kshs.2,628,039.

The project was awarded to a construction company on June 20, 2023, for a contract sum of Kshs.6,280,974. However, the total amount certified and paid to date is Kshs.6,840,736, resulting in an overpayment of Kshs.559,762.

Additionally, provisional sums in the bills of quantities (BoQ) amounting to Kshs.500,000 allocated to the project were not accounted for. Under these circumstances, the regularity of the expenditure on the drainage system could not be verified.

During the physical inspection of the School in April 2025, it was noted that several classrooms were in a state of disrepair. Specifically, the floors of these classrooms had developed potholes and were noticeably rough.

This situation raises several concerns as follows:

a) Cleanliness: The poor condition of the flooring significantly hampers effective cleaning of the classrooms, thereby impacting overall hygiene and general tidiness.

b) Learning Environment: The existing condition raises serious issues regarding safety, comfort, and the overall suitability of the learning environment. The deteriorating infrastructure may adversely affect the students' ability to concentrate and engage fully in learning activities.

c) Institutional Mandate: As an educational institution, there is a fundamental obligation to provide a safe, healthy, and supportive learning environment. The current state of the classrooms does not meet this obligation.

At the time of the audit in April 2025, there was no clear documentation or rationale explaining why the School management has permitted the decline of the classroom infrastructure to continue.

There seems to be a lack of a proactive maintenance plan or prioritization of infrastructure within the School's operational strategy. The current condition of the classrooms is inconsistent with the institution's mission to provide a conducive learning environment.

Immediate and strategic action is required to address these issues and prevent further deterioration.