- She said 193 or 54 per cent of Level 4 Hospitals have not submitted financial statements for the financial year 2021-22.
- The auditor added that 163 or 46 per cent of Level Four hospitals have not submitted financial statements for the financial year 2022-23.
Image: ENOS TECHE
Senators have been apprised about deteriorating transparency and accountability in municipal and county hospitals across the country.
Auditor General Nancy Gathungu painted a grim picture of how county and municipal hospitals are not embracing accountability.
"Only 46 out of 110 municipalities had submitted financial statements for audit by June 2023," she said.
Gathungu was appearing before the Senate County Public Investments and Special Funds Committee on Wednesday.
"Common issues include non-submission of financial statements, errors, non-adherence to reporting standards, procurement violations, and lack of integrated development plans," she said.
Gathungu also decried that county hospitals are not submitting financial statements for audit.
She said 193 or 54 per cent of Level 4 Hospitals have not submitted financial statements for the financial year 2021-22.
The auditor added that 163 or 46 per cent of Level Four hospitals have not submitted financial statements for the financial year 2022-23.
“In addition, only 33 counties have submitted at least one financial statement in respect of their hospitals for the financial year 2021-22 and 2022-23,” Gathungu stated in her report.
County Governments assumed the management of hospitals within their jurisdictions, comprising of Community Facilities (Level One), Health Dispensaries (Level Two), Health Centres (Level Three), County Hospitals (Level Four) and County Referral Hospitals (Level Five).
According to the Kenya Master Health Facility list by the Ministry of Health, there are a total of 358 Level Four hospitals and 14 Level Five hospitals in the country.
During the week, the Godfrey Osotsi-led committee also held a meeting with Kilifi County Governor, Gideon Mung'aro, and his Kwale counterpart, Fatuma Achani.
Mung'aro appeared before the committee to respond to audit queries concerning the Kilifi Health Services Fund and the municipalities of Malindi and Kilifi for the fiscal years 2019-20 to 2022-23.
The committee granted governor Mung'aro additional time to prepare responses to the audit reports of the municipalities.
However, regarding the Kilifi Health Services Improvement Fund, Osotsi emphasised that the governor must ensure the accounting officer provides all necessary documents during the audit process.
Achani appeared before the committee for scrutiny of financial statements of several hospitals, including Msambweni, Lunga Lunga, and Kinango for the fiscal years 2021-22 and 2022-23.
The committee identified several management and financial challenges across the hospitals and issued directives to improve their financial performance.
Kisumu Senator Tom Ojienda underscored the importance of automation, stating: "Automation is essential for accountability and efficiency in our healthcare system."
Both governors were directed to implement internal control policies, enhance budgetary control measures.
Meanwhile, the Public Investments Committee on Governance and Education of the National Assembly cautioned the management of institutions of higher learning that they risk penalties for breaching audit rules.
The committee chaired by Bumula MP, Jack Wamboka, raised concerns over the pattern of breaches exhibited by institutions.
The committee had met Maasai Mara Technical and Vocational College and Tharaka University College to review reports of the Auditor General.
The committee warned heads of the institutions over the delayed submissions of documents for audit and asked the management to observe the audit cycle.
Meanwhile, the Independent Electoral and Boundaries Commission (IEBC) proposed that court cases of impeachment involving governors be dispensed of within six months.
Appearing before the Senate Committee on Justice, Legal Affairs and Human Rights, IEBC said there should be a period within which an impeachment case in court ought to have been completed.
“Once you lock the timeline, it means that the courts have a period within which if they do not deal with the matter conclusively, then the governor will be declared not fit to hold office,” said Ruth Kavuo, who is from IEBC’s legal department.