The County Public Accounts Committee (CPAC) has given Meru Governor Isaac Mutuma two weeks to submit all documents relating to the tendering and construction of public toilets at Timau Stadium, following conflicting accounts over the project’s location.

The directive came after the Governor and the Office of the Auditor-General disagreed on where the Sh1.9 million toilet project was supposed to be constructed.

According to the Auditor-General’s report, the project was intended to be built inside Timau Stadium for use by sportspeople and fans attending matches. However, Governor Mutuma told the Committee that the facility was constructed outside the stadium to serve both sports users and members of the public in the surrounding area.

Auditor-General officials, acting on the tender documents, conducted a physical verification exercise but failed to locate the toilet. As required under auditing procedures, the inspection was conducted in the presence of county officials. During the visit, an officer from the County Department of Sports also confirmed that no toilet facility existed within the stadium.

The Governor disputed the findings, insisting that the toilet had indeed been constructed but outside the stadium.

“The project was put up outside the stadium to serve the wider public,” said Governor Mutuma.

However, attempts by the Governor to submit photographic evidence were blocked by Senator Johnes Mwaruma, who chaired the session.

Senator Mwaruma, together with Senator Enock Wambua (Kitui), argued that the tender documents clearly specified that the facility was to be constructed inside the stadium. They demanded proof of public participation that sanctioned any change in the project’s location.

Senator Mwaruma challenged the Governor to explain who authorized the relocation of the project and whether public participation was conducted before the decision was made.

“There is a possibility that we are dealing with two different projects,” observed Senator Wambua, describing the matter as a typical case of misappropriation of public funds.

“There is no toilet, and we must take tough action against those who want to misuse public funds for personal gain,” he added.

Senator Wambua also questioned why documents relating to the tender and construction were not submitted to the Auditor-General during the audit cycle, noting that the omission raised serious concerns.

The Committee directed the Governor to take administrative action against officers who failed to submit the required documents to the auditors, as mandated by law.

Under the Public Audit Act, failure to submit audit documents is a criminal offence punishable by up to six months’ imprisonment. In previous cases, CPAC has also recommended disciplinary action by relevant professional bodies, including temporary disbarment.

The Committee further ordered the Governor to submit minutes of public participation meetings that approved the change of the project’s location.

“The County Executive should submit the minutes and all relevant documents to this Committee within the next two weeks,” ruled Senator Mwaruma.

In addition, the Committee raised concerns over 496 voided transactions valued at Sh766.8 million during the financial year. The County Executive failed to provide reconciliation statements to confirm whether the voided transactions were later paid.

Governor Mutuma explained that the voided transactions resulted from various issues, including incorrect account details, cancelled withdrawals that lacked approval from the Controller of Budget, and unpaid internet banking entries at the close of the financial year.

However, the Committee rejected the explanation and directed the Governor to ensure that all voided transactions are fully accounted for and explained.