Auditor General Edward Ouko says the fate of the remaining 1.65 hectares from the original four hectares of land earlier allocated to the National Quality Control Laboratory is unknown.
Mr Ouko said the parcel of land measuring four hectares with an undetermined value was allocated to National Quality Control Laboratory in 1992.
He also queried government grants of Sh53.6 million comprising recurrent (Sh50,288,147) and development (Sh3,287,315) whose supporting documents/schedules were not availed for audit review.
The National Land Commission (NLC) donated part of the 1.35 hectares that was surrendered by Kenya-Re to Kenya Urban Roads Authority (Kura) for construction of a road at Upper Hill area without the consent of original owner, the National Quality Control Laboratory.
Auditor General Edward Ouko says the fate of the remaining 1.65 hectares from the original four hectares of land earlier allocated to the National Quality Control Laboratory is unknown.
Mr Ouko said the parcel of land measuring four hectares with an undetermined value was allocated to National Quality Control Laboratory in 1992.
“The parcel of land was reallocated to the National Quality Control Laboratory in 1995 but was reduced to 2.61 hectares,” Mr Ouko said.
The audit, dated April 24, 2017, and tabled in Parliament shows that that out of the 2.61 hectares, 1.26 hectares was sold to Kenya-Re by Kenya Media Trust and the remaining 1.35 hectares were taken over by Kenyatta National Hospital.
“However, a total of 2.35 hectares has since been surrendered back, Kenya-Re 1.0 hectares and Kenyatta National Hospital 1.35 hectares,” Mr Ouko said.
He said the National Land Commission has taken part of the 1.35 hectares surrendered by Kenya-Re and donated it to Kenya Urban Roads Authority without the consent of National Quality Control Laboratory.
“The fate of the remaining 1.65 hectares from the original four hectares has not been clarified,” Mr Ouko said in his latest audit.
Mr Ouko also questioned the analysis fees of Sh6,013,120 owed by Kenya Medical Supplies Agency (Kemsa) that has remained outstanding for 11 years.
“A provision of three per cent for bad and doubtful debts has been made in these accounts in respect of outstanding analysis fees but the provision may not be adequate.
“Consequently, it has not been possible to confirm the validity and recoverability of the analysis fees totalling Sh6,013,120 and that trade and other receivables balance of Sh36.6 million is fairly stated as at June 30, 2016,” Mr Ouko said in a disclaimer audit opinion of the Laboratory books of accounts.
A disclaimer audit opinion means that the auditor was unable to obtain sufficient appropriate audit evidence to form the right opinion.
Mr Ouko also queried government grants of Sh53.6 million comprising recurrent (Sh50,288,147) and development (Sh3,287,315) whose supporting documents/schedules were not availed for audit review.
“No explanation has been provided for failure to avail supporting documents,” he said.
“Because of the significance of the matters described in the Basis for Disclaimer of Opinion paragraph, I have not been able to obtain sufficient appropriate audit evidence to provide a basis for an audit opinion,” Mr Ouko said.
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