Mr Edward Ouko has identified unsupported, excess expenditure and misallocations during the year under review. Photo/FILE
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Auditor-general also queries records for Sh800bn collected in 2012/13.
Mr Ouko said 98.62 per cent of the total revenue collected during the year had no proper records.
The auditor said government ministries, departments and commissions incurred development expenditure totalling Sh190.58 billion while Sh33.92 billion expenditure had no supporting documents.
Auditor-General Edward Ouko has questioned the expenditure of Sh327.9 billion by government departments in the 2012/13 financial year, showing that the previous year’s report did not help to improve accountability.
Mr Ouko said he could also not confirm the accuracy of Sh801.95 billion or 98.62 per cent of the total revenue that the government claims to have collected during the financial year.
In a qualified opinion on the Appropriation Accounts, Other Public Accounts and the Accounts of the Funds of the Republic of Kenya, Mr Ouko said 98.62 per cent of the total revenue collected during the year had no proper records.
A total of Sh813, 222,666,210 was recorded during the year under review but only Sh11,266,757, 66 or 1.38 per cent was fairly recorded, he said.
“The figures could not, therefore, be confirmed as accurately reported hence an adverse opinion and disclaimer opinion,” he said in the report tabled by Majority leader Aden Duale in the National Assembly Thursday evening.
He said out of the 343 statements that his office audited, 41 statements had clean accounts while 172 had qualified opinion, 45 (adverse) while 85 had disclaimers.
Mr Ouko said most of the revenue statements carried forward balances that differed from the figures shown against the respective revenue statements in the statement of assets and liabilities as at June 30, 2013.
“Similarly, balances reflected as remitted to the exchequer differed with those balances recorded at the ministry exchequer section,” he said.
Mr Ouko said the summary of revenue statements reflects an amount of Sh813.22 billion as having been collected during the year under review while that brought forward for 2011/12 was Sh1.81 billion, bringing the total revenue in 2012/13 to Sh815 billion.
The auditor said government ministries, departments and commissions incurred development expenditure totalling Sh190.58 billion while Sh33.92 billion expenditure had no supporting documents.
Government ministries, according to Mr Ouko, incurred excess expenditure of Sh38.5 billion without parliamentary approval compared to Sh7 billion in the previous year.
“A number of ministries and departments did not settle bills amounting to Sh43.6 billion comprising of Sh12.2 billion and Sh31.4 billion under recurrent and development votes respectively,” Mr Ouko said.
The agencies also could not make available documents to support expenditure of Sh33.9 billion.
Mr Ouko said he was unable to confirm the accuracy and validity of the bank and cash accounts for various ministries.
“As in the previous year, I have not been able to establish what many of these balances represent or whether such balances are represented by actual cash. It is not clear why these balances have not been analysed and or cleared,” he said of the Statement of Assets and Liabilities.
Mr Ouko said unsupported expenditure, non-surrender of imprests, unauthorised expenditure, uncleared balances in the statement of assets and liabilities, excess expenditure, misallocations and lack of adequate disclosures were major reasons that led him to form qualified opinions on the government books.
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