The financial mismanagement at ENOOMATASIANI GIRLS SECONDARY SCHOOL has been brought to light.

 

The most recent report from the Auditor General for the fiscal year ending June 30, 2024, has uncovered mismanagement at Enoomatasiani High School under the administration of Principal Tabitha Mbabu (TSC No. 224359).

There are calls for her transfer over mismanagement and not very impressive academic excellence under her leadership.

As per the report, the statement of receipts and payments indicates that the school's fund income from parents' contributions amounts to Kshs. 89,627,445, as detailed in Note 4 of the financial statements.

An examination of the school's fee structure during the review period revealed that the school fees were raised beyond the limits set by the Ministry of Education (MOE), resulting in an unauthorized increase in annual fees of Kshs. 15,000 for form one students and Kshs. 18,000 for students in other classes.

This action contravenes Regulation 44 of the Basic Education Regulations, 2015, which stipulates that no public school or institution may implement alternative fee structures other than those sanctioned by the Cabinet Secretary. Consequently, the management has violated the law.

The statement of receipts and payments also shows infrastructure payments totaling Kshs. 33,589,516. This sum includes expenditures for office furniture and construction materials amounting to Kshs. 5,502,447 and Kshs. 7,755,651, respectively, as further detailed in Note 8 of the financial statements.

However, these expenditures lacked supporting documentation such as user requisitions, local purchase orders, quotations/bids from various suppliers, bid evaluation minutes, letters of notification of award, and reports from the inspection and acceptance committee.

Therefore, the accuracy, completeness, and legitimacy of Kshs. 13,897,195 included in the infrastructure payments could not be verified. Additionally, there were inaccuracies concerning the Boarding and School Fund.

Discrepancy in Boarding and School Fund The report detailing receipts and payments indicates a boarding and school fund totaling Kshs.90,29,094, as further elaborated in Note 9 of the financial statements.

Nevertheless, this figure contrasts with the recalculated boarding and school fund of Kshs.90,683,614, leading to an unexplained difference of Kshs.154,520. Additionally, this total encompasses repairs, maintenance, and improvements amounting to Kshs.23,947,103. However, this segment includes a transfer of funds to the infrastructure account totaling Kshs.22,566,600, which does not constitute an expenditure.

In light of these factors, the accuracy and completeness of the boarding and school fund amounting to Kshs.90,29,094 could not be verified.

The statement of assets and liabilities indicates bank balances amounting to Kshs.12,972,630, as further detailed in Note 10 of the financial statements. The school maintained two (2) distinct bank accounts for tuition grants, operations grants, infrastructure grants, and the school fund.

However, only four cashbooks were kept, which is in violation of the legal requirement that mandates each bank account to have its own cashbook and reconciliation statements. Additionally, bank reconciliation statements for each account were not made available for audit examination.

Moreover, there is a discrepancy as the bank balances amounting to Kshs.13,005,849, as shown in Note 10 of the financial statements, result in an unexplained variance of Kshs.33,219. Under these circumstances, the accuracy, completeness, and existence of the bank balances totaling Kshs.12,972,630 could not be verified.