Government International Affairs Professional and Kiambu gubernatorial aspirant Muita Ndung’u has raised concerns about weaknesses in the county’s key departments and administrative systems, warning that gaps in staffing, financial controls and oversight could affect the management of public resources.
Speaking to Radio Generation on Friday, Ndung’u pointed to concerns in internal audit, legal services, fleet management and financial systems, saying county institutions need enough personnel, clear procedures and working oversight structures to properly carry out their duties.
His comments come amid findings contained in reports by the Auditor-General on Kiambu County’s financial and administrative operations.
In the audit of the county executive for the year ended June 2024, the Auditor-General questioned the independence and effectiveness of the internal audit function. The audit noted that the internal audit unit was placed under the finance department and that its approved work plan had not been fully implemented.
The audit further found that Kiambu County did not have a functional fleet management system to monitor and track the use of its vehicles.
Ndung’u explained that the Auditor-General examines county financial records and works with county officials before preparing audit reports, with matters that remain unresolved forming part of audit queries.
“The Auditor-General works within the framework of the Public Finance Management Act and its regulations. The office examines the county’s books, accounts and finances and engages county officials before preparing and issuing its audit report,” he stressed.
He said the lack of personnel in the internal audit unit was a major concern, arguing that the department could not effectively provide oversight without staff to carry out its work.
“Kiambu County has no functional audit team department. That means there’s a department, but there’s no personnel. The personnel exited in 2023. Since then, there is no functional audit unit in Kiambu,” Ndung’u noted.
Ndung’u also questioned the state of the county’s legal department, citing the absence of a director and other key personnel as another indication of gaps within the county administration.
According to the aspirant, weaknesses affecting important departments and systems could reduce the county’s ability to monitor public spending and respond to financial and administrative issues identified through audits.
The Auditor-General had earlier raised concerns over Kiambu’s financial controls in the 2022/23 audit. The report showed that 47 of the 131 bank accounts listed by the county did not have cashbooks, bank statements or bank reconciliation statements.
The same audit identified an unexplained Sh80.1 million difference between the trial balance and the cash and cash equivalents reported by the county.
Ndung’u said the concerns also extended to the management of county assets, particularly vehicles. He questioned the lack of proper records and systems that would allow the county to track and establish ownership of its property.
“There is no fleet management system. If you look in the audit query, for example, Kiambu bought many vehicles but has no titles for those vehicles. And we know the issue of ownership of vehicles in Kiambu has been a big issue. Wherever they buy them, they should be able to produce the documentation. Then that documentation does not exist.”
He further cited an ambulance which he said was bought for Sh9 million but did not have supporting documentation, raising questions about how the vehicle could be properly accounted for.
Ndung’u said the concerns point to the need for stronger county institutions, adequate staffing, functional management systems and clear procedures to improve accountability and limit financial and administrative irregularities.