KICD Faces Audit Query Over Unaccounted Expenditure of Sh3 Billion in Donor Funds
Officials at the Kenya Institute of Curriculum Development (KICD) are facing scrutiny after failing to provide adequate explanations for the expenditure of Sh3 billion in donor and partners’ funds during the last financial year, according to a new audit by Auditor General Nancy Gathungu.
The audit flagged the expenditure, stating that the regularity of the spending could not be confirmed as supporting documents such as payment vouchers and procurement records were not provided for audit.
The expenditure was reported to be related to various programs, including curriculum reforms, textbooks, digital literacy, secondary education quality improvement, and Covid-19 education. Additionally, KICD has faced concerns over unbalanced staff ethnic composition, delayed projects, unconfirmed tax payments, and untraceable assets.
“Supporting documents for the expenditure such as payment vouchers and procurement records were not provided for audit,” Gathungu said.
One of the delayed projects highlighted in the audit is the completion of an education resource centre initiated in 2011 to enhance the institute’s capacity for curriculum development in line with Vision 2030.
Despite 12 years passing since its initiation, the project remains incomplete, and taxpayers have not received value for the Sh577 million paid to the supervising consultant architect, according to Gathungu.
The auditor raised doubts about the terms, extent, and cost of the engagement with the institute, as no contract was provided for audit, and the project’s current estimated cost could not be confirmed.
The audit also revealed that KICD was in breach of the National Cohesion and Integration Act, 2008, which stipulates that no public institution should have more than one-third of its staff from the same ethnic community.
KICD was found to have 34% of its permanent staff from one ethnic community, indicating a violation of the law.
Furthermore, the audit questioned the circumstances under which KICD paid a corporation tax of Sh38.2 million, as the basis and computation of the taxation charge were not disclosed, making it impossible to confirm the accuracy and completeness of the reported taxation charge.
The audit also raised concerns about an expenditure of Sh1.3 billion reported by KICD for various development works, as it lacked supporting documentation such as summary reports and status reports of the projects.
Valuation reports, certificates for certified works, and the location of individual projects were also not provided, making it impossible to confirm the accuracy and completeness of the property, plant, and equipment value of Sh4.5 billion as of June 30, 2021.
Additionally, KICD was found to lack an assets capitalization policy, resulting in key acquisitions made during the review year not being captured in the financial reports, and no salvage value was assigned to intangible assets, further undermining the accuracy of the institute’s financial reporting.
KICD Faces Audit Query Over Unaccounted Expenditure of Sh3 Billion in Donor Funds