Urgent Call for Change: Kirima Girls High School Crisis

 


The latest Auditor General has revealed significant issues of mismanagement at Kirima Girls High School, prompting stakeholders to demand the immediate transfer of Principal Grace W. Kinyua.

Stakeholders are calling for her swift removal following the Auditor General's findings that indicate the school is poorly managed, which could result in severe financial deterioration.

The alarming report has led parents to pledge to petition the Teachers Service Commission (TSC) for her prompt transfer, citing her failure to enhance the school's infrastructure during her tenure.

Teachers have characterized her leadership style as that of a lone ranger, noting her tendency to make critical decisions without consultation. They describe her approach as authoritarian, marked by coercion and intimidation towards those who express differing opinions.

The report for the fiscal year ending June 30, 2024, specifically in paragraph 3(e) regarding the school's performance, indicates that as of June 30, 2024, the school had an enrollment of 1,917 students. With thirty-four (34) classrooms designed to accommodate 45 students each, the total expected capacity is 1,530, resulting in an excess of 387 students and consequently creating overcrowded learning conditions.

The Statement of receipts and payments indicates boarding and School fund expenditures totaling Kshs.149,640,458, which includes Kshs.11,329,647 allocated to the parent association development fund, as detailed in Note 9 of the financial statements.

Additionally, Kshs.2,169,100 was disbursed to two suppliers for the procurement of construction materials for the laboratory. However, an examination of the payment vouchers associated with these expenses revealed that the local purchase order issued by management did not specify the unit cost of the goods ordered.

Furthermore, the payment vouchers lacked supporting documentation in the form of a goods received note. Moreover, a review of the notification letters sent to unsuccessful bidders indicated that management informed these bidders without revealing the identity of the successful bidders or the contract price, in violation of the Public Procurement and Disposal Act 2015, which mandates that the accounting officer disclose the successful bidder to those who were unsuccessful.

Consequently, the value for money could not be verified. Included in the balance are receivables totaling Kshs.6,048,417, which have been outstanding for over a year. However, there was no established policy regarding the impairment of long-outstanding arrears, raising concerns about the accuracy of the accounts receivables balance.

Therefore, the accuracy and full recoverability of the outstanding receivables balance of Kshs.6,048,417 could not be confirmed.

The receipts and payments statement indicates that infrastructure grants for the maintenance and enhancement of the school's facilities total Kshs. 8,623,840, as detailed in Note 3 of the financial statements.

However, only Kshs. 5,668,800 was allocated to the infrastructure account, resulting in a remaining balance of Kshs. 2,167,000 as of 30 June 2024, which was subsequently transferred on 4 September 2024. Additionally, the funds were moved from the operational account within a timeframe of seventy (70) to two hundred and forty-nine (249) days from the date of receipt, as outlined in the table below.

This action was in violation of The Ministry of Education Circular Ref. No: MOE.HQS/3/13/3 dated 16 June 2021. The receipts and payments statement also shows that boarding and school fund expenditures amount to Kshs. 149,640,458, as noted in Note g of the financial statements.

Among the expenses is an activity cost totaling Kshs. 5,166,810, of which Kshs. 1,890,000 was sent to the Kenya Secondary School Heads Association (KESSHA). It is important to note that KESSHA is a welfare organization comprised solely of School Principals.

The organization is not recognized within the Government Funding system, and there is no guarantee that it has established effective, efficient, and transparent financial management and internal control systems to oversee the funds provided by schools. Consequently, the value for money regarding the Kshs. 1,890,000 transferred to KESSHA could not be verified.

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