A recent audit report conducted by Auditor General Nancy Gathungu has unveiled a series of irregularities in secondary schools across the country. The report, covering the period from 2021 to part of 2023, points out concerns related to the charging of extra school fees without Ministry of Education approval, unaccounted for capitation and grants, and illegal money transfers to the Kenya Secondary School Heads Association (KSSHA) kitty.
Quick Summary
- Secondary schools implicated in irregular charging of extra school fees without ministry approval.
- Unaccounted for capitation and grants, and illegal money transfers to KSSHA raise audit concerns.
- Schools mentioned include Maranda High School, Nyamira Girls High School, Moi Girls High School Kamusinga, Sugoi Girls High School, Chania Girls High School, and St Francis (Mang’u) High School, among others.
- Audit report highlights financial discrepancies, unsupported payments, and lack of transparency in fund management.
Financial Irregularities Unearthed
The audit report raises a red flag over a range of financial irregularities in various secondary schools. Schools such as Maranda High School, Nyamira Girls High School, Moi Girls High School Kamusinga, Sugoi Girls High School, Chania Girls High School, and St Francis (Mang’u) High School are mentioned, with concerns ranging from extra fees collection to unaccounted grants.
Maranda High School: Lack of Approval for Additional Fees
Maranda High School faces scrutiny for collecting additional fees of Sh34.7 million from harambee funds for a burnt dormitory without evidence of approval. The report also questions the school’s handling of grants amounting to Sh3.3 million, raising concerns about transparency and financial management.
Nyamira Girls High School: Unapproved Additional Fees
Nyamira Girls High School charged unapproved additional fees of Sh8,725 per student for teachers employed by the Board of Management (BOM), totaling Sh19.2 million. The absence of approvals from the Ministry of Education for these additional fees is highlighted as a breach of guidelines.
Moi Girls High School Kamusinga: Anomalies in Financial Operations
Moi Girls High School Kamusinga faces issues related to unsupported capitation grants, irregular boarding and school fund payments, and unconfirmed board allowances. Financial anomalies include unsupported personnel emoluments, leading to concerns about accuracy and completeness in financial reporting.
Gitwe Girls: Long Outstanding Student Fees Arrears
Gitwe Girls in Kiambu county is questioned about long outstanding student fees arrears totaling Sh3,698,286. The school failed to provide an aging analysis for audit review, raising doubts about the recoverability of these outstanding fees.
Operational Challenges in County Governments
Auditor General Nancy Gathungu warns that county governments received Sh30.53 billion outside the Integrated Financial Management Information System (IFMIS). The unregulated creation and management of 267 funds by counties, operating mainly manually, pose challenges in oversight, transparency, and accountability.
Final Thoughts
The audit report sheds light on financial irregularities in secondary schools, urging a closer look at financial management practices. Transparency, adherence to guidelines, and accountability in fund utilization are crucial aspects that need immediate attention. Addressing these concerns will not only enhance the integrity of financial operations in schools but also contribute to the overall improvement of the education sector.