NAIROBI, Kenya — A United Nations Development Programme (UNDP) audit has revealed that Kenya’s Ministry of Tourism and Wildlife spent nearly Sh6.7 million on ineligible expenses under a flagship project to combat poaching and illegal wildlife trafficking.
The audit, conducted as part of routine oversight, found that Sh5.97 million of this amount was not included in the approved budget and had to be deducted from the project’s funding.
The deduction was made from the Sh35.8 million allocated to the ministry for the current phase of the project.
In a letter to the Ministry’s Principal Secretary, UNDP Resident Representative Anthony Ngororano said the ministry had failed to refund the irregular expenses, prompting a reduction in the next disbursement.
The funds are held at the Central Bank of Kenya and are meant to be accessed strictly based on a pre-approved, itemised budget.
Overstatements and Non-Compliant Procurement
The audit highlighted a number of financial discrepancies in the project, officially titled “Combating Poaching and Illegal Wildlife Trafficking through an Integrated Approach.”
Among the findings:
- Overstated expenses by approximately Sh1 million due to double-booking in financial reports.
- Sh1.2 million spent without adhering to competitive bidding processes.
- Sh5,600 spent on lunch for the project team at Zero-point Guest House in Voi, despite team members already receiving Daily Subsistence Allowances (DSA).
The report also flagged Sh5.6 million in non-project-related expenses, including venue hire and DSAs for budget review meetings — expenditures deemed unrelated to the project’s goals.
According to the auditors, these costs were not tied to activities that enhanced the accuracy or completeness of the ministry’s 2023 financial reporting to oversight bodies like the Auditor General and the National Treasury.
“The expenditure is ineligible under the UNDP-funded project,” the report stated.
Project Integrity and UNDP Support
The ineligible expenditure represents nearly 7 per cent of the project’s total reported spending.
Despite the audit findings, UNDP reaffirmed its commitment to supporting the ministry’s efforts to fight wildlife crime.
The project aims to build national capacity in anti-poaching operations, enhance law enforcement, and promote sustainable landscape management.



