- The special audit team sampled thirty-four (34) sub-counties in 13 counties out of the 29 ASAL counties.
- At the time of the audit, relief food distribution was under the Ministry of East African Community, the ASALs and Regional Development.
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Residents in three sub-counties converted relief food into school fees at a rate of Sh4,000 per bag of rice or beans, a special audit has revealed.
The report by Auditor General Nancy Gathungu noted that the Sh4,000 was below the market price which was Sh9,600 for a bag of rice and Sh11,200 for a bag of beans.
“The special audit team revealed that Buuri East, Tigania West, Chiakariga and Makueni Sub-Counties were converting relief food into school fees for needy students,” the report said.
During 2016/2017, 2017/2018, 2021/2022 and 2022/2023 financial years, a total of Sh21,359,088,000 was withdrawn under Article 223 of the Constitution for relief assistance to emergency, disaster and drought-affected persons in the Country.
The special audit team sampled thirty-four (34) sub-counties in 13 counties out of the 29 ASAL counties.
At the time of the audit, relief food distribution was under the Ministry of East African Community, the ASALs and Regional Development.
Drought affected persons were mainly from 29 ASAL counties.
Gathungu said there were no guidelines for the distribution of relief food detailing the criteria to be used in the identification of persons to receive relief food.
“The State Department for Special Programmes had general instructions stating that food should be distributed to the vulnerable in the community, leaving each county at its discretion to determine who is a vulnerable person,” the report said.
It added that there was a risk of the relief food being distributed to persons who are not vulnerable.
“Distribution lists maintained by Deputy County Commissioners on food distribution were not complete as they did not have full details of the persons who received relief food,” the report pointed out.
It added that a review of files on relief food distribution revealed that 33 out of 34 sampled counties were not preparing and submitting returns on the distributed relief food.
The special audit was conducted after the Public Accounts Committee of the National Assembly requested the Auditor-General.
Through their letter Ref: NA/DAASC/PAC/2023/106 dated April 26, 2023, the committee asked Gathungu to undertake a special audit on all expenditure incurred under Article 223 of the Constitution for the financial year 2022/2023.
The letter indicated that the National Government spent a total of Sh130 billion in the financial year 2022/2023 on account of expenditures relating to fuel stabilisation, flour and fertiliser subsidies, provision for relief food, and enhanced security operations.