The Senate County Public Accounts Committee led by the Vice Chairperson Sen. Samson Cherarkey today met Embu County Assembly executive to consider the Assembly’s Auditor General’s Report for the FY 2019/2020.

The Auditor General's Report revealed several discrepancies and irregularities. There were anomalies in the presentation of financial statements, including inconsistent revenue and expenditure balances, contrary to the reporting format prescribed by the Public Sector Accounting Standards Board (PSASB). The report also found unconfirmed balances, with discrepancies between budgeted and actual receipts and payments. There were unsupported expenses related to goods and services, training expenses, domestic travel and subsistence as well as variance in statements of pending accounts payables. The register of fixed assets was found to be inaccurate, with valuation of the land on which the County Assembly is located not been carried out as at 30 June, 2020. 

The report also assessed budgetary control and performance, lawful and effective use of public resources, and internal controls and governance. Procurement irregularities were discovered on procurement of Security Surveillance System and Ward Offices. The lack of an Audit Committee, an ICT policy, and a Risk Management report raised governance concerns.

Management of Embu County Assembly responded to the queries raised in the Auditor’s Report by rectifying some of the anomalies stated by the Auditor, providing explanations and supporting documents for others. They explained that the valuation of the land and other assets taken over from the defunct County Council of Embu was ongoing.

The Committee resolved to grant the Management a period of 14 days to present a proper response containing all the annexures which were not availed during today’s meeting.