The Auditor General has unveiled significant corruption, mismanagement, and procurement fraud at ST. JOSEPH'S NYABIGENA BOYS HIGH SCHOOL, led by Principal Dismas Omoke

 

The latest

report from the Auditor General for the fiscal year ending June 30, 2024, concerning Joseph's Nyabigena Boys High School under Principal Dismas Omoke, has disclosed extensive corruption, financial mismanagement, and a tender fraud scheme, where a considerable sum of money is believed to have been misappropriated for personal gain.

Stakeholders and parents appear to concur with the findings of the report and are now urging the EACC and DCI to conduct further investigations to ensure that those found responsible are held accountable.

There have been numerous complaints from parents and stakeholders regarding Omoke’s management and leadership style, with many accusing him of authoritarianism, coercion, intimidation, and threats against those who express differing opinions.

Parents are now appealing to the education CS, in conjunction with the TSC, to expedite his transfer when schools reopen for the first term of 2026. The report indicates that there have been instances of public funds being misappropriated through irregular procurement practices for goods and services.

Direct Procurement of Teaching and Learning Materials

The receipts and payments statement indicated tuition payments totaling Kshs. 1,010,139, as detailed in Note 6 of the financial statements. However, an examination of the payment vouchers related to tuition expenses uncovered that direct procurement of teaching and learning materials was conducted, amounting to Kshs. 900,000 from various suppliers.

Moreover, no justification was presented for employing the direct procurement method, as mandated by Regulation 90 (lxa) of the Public Procurement and Asset Disposal Regulations, 2020, and Section 103 of the Public Procurement and Asset Disposal Act, 2015.

This raises concerns that the method may have been utilized to circumvent competition. Additionally, the inspection and acceptance certificates were not made available for audit review. Consequently, the value for money achieved from the expenditure of Kshs. 900,000 could not be verified. Furthermore, Management was found to be in violation of the law.

Long Outstanding Accounts Payable

The statement of assets and liabilities, as disclosed in Note 14 of the financial statements, indicates an accounts payable balance of Kshs.19,612,541, which encompasses trade creditors amounting to Kshs.17,890,682, for which supporting payment vouchers were not made available for audit.

Additionally, within the trade creditor balance, there exists an amount of Kshs.9,926,680 that has remained outstanding for over one (1) year, in violation of Regulation 42 (1 Xb) of the Public Finance Management (National Government) Regulations, 2015, which stipulates that debt service payments should take precedence.

Given these circumstances, the existence, accuracy, and authenticity of the Kshs.17,890,682 trade creditor balances could not be verified. Furthermore, it appears that Management may have contravened the law.

The statement of receipts and payments, as outlined in Note 2 of the financial statements, reported Kshs.9,468,399 as capitation grants for operational purposes.

However, an examination of the School's NEMIS portal and the operational account bank statement disclosed that the School actually received capitation grants for operations totaling Kshs.10,868,399.84 during the review period, of which Kshs.3,512,000 was intended for transfer to the infrastructure account. Nevertheless, only Kshs.1,400,000 was transferred, leading to an unreconciled variance of Kshs.2,112,000.

Moreover, it was observed that the funds designated for transfer to the infrastructure bank accounts had been improperly redirected to the School's operations, contrary to the Ministry of Education Circular Ref. No: MOE.HQS/3/13/3 dated 16 June 2021, which mandated that infrastructure grants and maintenance and improvement funds be transferred to the school infrastructure account within fifteen days of receipt in the operations account. In light of these circumstances, the management was found to be in violation of the law.