NAIROBI, Kenya – Despite repeated warnings from the Auditor General, dozens of National Government Constituencies Development Fund (NG-CDF) boards continue to mishandle public money, issuing bursaries without basic verification and paying for school projects that are either incomplete or cannot be accounted for.
Auditor General Nancy Gathungu, in her report for the financial year ending June 2025, has flagged widespread weaknesses in financial management across about 20 constituencies, painting a troubling picture of poor oversight, weak controls and questionable value for money.
The audit reveals that millions of shillings were disbursed as bursaries to schools and institutions without proper documentation, while physical inspections in several constituencies found no evidence of work done despite full payments having been made.
“In these circumstances, the accuracy and completeness of the expenditure on bursaries could not be confirmed,” Gathungu noted in the report.
Bursaries issued without verification
According to the audit, bursary applications in several constituencies lacked essential details such as applicants’ names, identification numbers and the schools or colleges attended — making it impossible to verify eligibility or confirm whether funds reached intended beneficiaries.
Among the constituencies flagged are Webuye West (Dan Wanyama), Webuye East (Martin Wanyonyi), Rongo (Paul Abuor), Makadara (George Aladwa), Daadab (Farah Maalim), Embakasi East (Babu Owino), Kitutu Chache South (Anthony Kibagendi), Thika Town (Alice Nganga), Awendo (John Water Owino) and Kinango (Gonzi Rai).
Awendo constituency came under scrutiny for unverified bursaries issued to secondary schools and tertiary institutions, alongside irregularities in classroom construction.
A sample of payment vouchers amounting to Sh4.6 million transferred to seven secondary schools had acknowledgement letters and receipts but no beneficiary lists.
The audit also flagged unsupported emergency works worth Sh4.5 million and questioned payments for major classroom projects, including an eight-storey block at St Anne Dede Primary School costing Sh19.2 million, and an overpayment of Sh1.245 million for a similar project at St Cecilia Olare Comprehensive School.
Embakasi East raises red flags
Embakasi East constituency recorded some of the most serious discrepancies, with bursary expenditure totalling Sh76.2 million unaccounted for. The funds included Sh47.9 million for secondary schools, Sh28.3 million for tertiary institutions and Sh30,000 for special schools.
The audit found no lists of applicants or beneficiaries, no criteria for awarding bursaries, no vetting committee appointment letters and no acknowledgement receipts to confirm that the money reached students.
“The lack of adequate supporting records limited the ability to reconcile ledger and cash book entries with actual disbursements, weakens internal controls and increases the risk of misuse or misallocation of bursary funds,” Gathungu said.
As a result, the Auditor General concluded that it was not possible to establish whether the Sh76.2 million was received by the intended beneficiaries or used in line with approved allocations.
Physical inspections further deepened concerns. Projects at Donholm Primary School (Sh27.5 million), Maua Primary School (Sh20.8 million) and Embakasi Primary School (Sh11.3 million) — totalling nearly Sh60 million — showed no work done by September 2025, despite payments having been made.
Stalled and undocumented projects
In Webuye East, auditors flagged 69 projects worth Sh53.5 million for lacking bank confirmation certificates, cash books and reconciliation statements, making it impossible to verify project management committee bank balances.
The audit also questioned a proposed administration block at Lugulu Mixed Day and Boarding Primary School, where the status of completion at the time of takeover by NG-CDF was not established and no site handover minutes were recorded.
“In the circumstances, value for money spent on the project and effectiveness of the implementation of the project could not be confirmed,” Gathungu said.
In Rongo constituency, a laboratory project at Kandiaga Primary School valued at Sh4.99 million was found to be incomplete despite full payment.
A physical inspection revealed unfinished flooring, worktops, plumbing, ceilings, a fume chamber and painting.
Warning on accountability
Gathungu warned that unless stringent oversight measures are enforced and NG-CDF boards adhere to proper financial procedures, public funds meant to support education and local development remain at risk of continued misuse.
The report once again raises questions about accountability at the constituency level, even as NG-CDF continues to command billions of shillings annually from the public purse.
