- Reports also emerged of inordinate delays which saw learners receive books after two academic terms had lapsed
- Queries have followed after the institute failed to remit Sh110 million in excess revenues to the exchequer
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Kenya Institute of Curriculum Development contracted a publishing company to print 1 million copies of French textbooks that were not needed.
While the curriculum agency ordered the books for Grade seven pupils, only one school in each of the targeted counties offered French as a learning area.
The books were printed for schools in Nakuru, Bungoma and Kakamega.
A school for the deaf in Kwale and another for the blind in Likoni were among those that received copies of the French textbooks, which could not be put to use in the schools’ curriculum.
Despite the millions that went into the contract, the audit established that there were no adapted versions of textbooks to suit the special needs learners.
Auditor General Nancy Gathungu has flagged the contract and cast doubt it brought any benefits in the face of the anomaly.
“In the circumstances, value for money may not have been realised from the purchase of excessive course textbooks, failure to adapt books for special students and delays in delivery of books to schools,” Gathungu said.
The grand question is whether the management conducted a needs assessment before awarding the tender - whose value auditors did not disclose.
Auditors have also raised queries on the inordinate delays in the delivery of books to schools, which saw some learners receive books after two academic terms had lapsed.
Schools in Bungoma and Nakuru got mathematics textbooks late.
Gathungu said delivery notes from sampled schools indicated that publishers delivered the books in May, June, July and October 2023.
“As a result, learners were denied access to course materials for periods of up to two academic terms. Teachers also taught without teacher’s guides,” the audit report reads in part.
Taxpayers, the report for the period to the financial year ending June 30, 2023 shows, may lose up to Sh740 million in a project which has since stalled.
The money was paid to a contractor to build an education resource centre at KICD headquarters in Nairobi, but the work is yet to be completed.
The payout was Sh724 million for contractual works and Sh15 million for lease-way.
Works on the centre kicked off in May 2013 at a contract sum of Sh786 million and was to be concluded by March 2015, being 91 weeks.
Gathungu in the report before Parliament concluded that taxpayers did not get value for money in the investment.
“In the circumstances, value for money was not realised on the construction of the Education Resource Centre.”
The project reportedly stalled due to the non-remittance of development funds to the institute.
Auditors queried why the project had stalled yet there was a budget set aside for the investment.
“As at the time of audit in February 2024, the contractor was not on site,” the auditor said, warning that the lease-way agreement cost of Sh1.5 million annually will continue increasing due to project delay.
Further to this, KICD has been called out for breaking the law by receiving funds from donors directly.
During the year under review, donors directly sent Sh44 million to the institute without being channelled through the National Treasury.
The amounts were not captured in the budget as estimates as required by the Public Finance Management Act, 2012.
“There was no authorisation from the Cabinet Secretary permitting the funds to be wired directly to the institute,” Gathungu said.
KICD is also on the spot for irregular spending of Sh185 million above approved budgets.
The Kenya Primary Education Equity and Learning project had an initial budget of Sh100 million but the institute spent Sh208 million.
KICD was also to spend Sh136 million under the digital literacy programme but ended up spending Sh215 million.
“In the circumstances, the regularity and value for money for the over-expenditure could not be confirmed,” the auditor said, adding that the source of the extra funds was not disclosed.
Queries have also followed after the institute failed to remit Sh110 million in excess revenues to the exchequer.
PFM regulations for the national government require accounting officers to surrender all monies not spent or excess appropriations in aid to the exchequer.
KICD is also accused of irregularly reallocating Sh165 million from the digital literacy programme to curriculum reforms.
The auditor raised concerns that the money went to works for which it was not supposed to.
“In the circumstances, the management was in breach of the law,” Gathungu said.