Auditor-General smells a rat in State corporations 1

Concerns emerged the week after the Auditor-General flagged the issues at The Presidency and the Interior Department.

The Presidency, the Auditor-General, suggested that the controls over the confidential expenditure are weak.

“Payment vouchers aren’t supported with vital files that may be subjected to audit tests to allow the Auditor-General to verify that the expenditure turned into incurred for the meant functions and, consequently, lawful and effective as required beneath the Constitution,” stated the Auditor-General.

Does Appointment of Auditors to fill up vacancy, form a part of tenure  allowed u/s 139(2) of the Companies Act, 2013?

This will probably cause a problem once PAC starts its scrutiny because, from the facts, The Presidency spent a total of Sh2.7 billion on personal expenditures between June 2013 and July 2016.

The Auditor-General suggested that even though officials provided the certificate to support the expenditure and defined that the particulars couldn’t be made public, some remained unsolved.



These were specifically on intended bills for motors well worth Sh165. Five million, a charge of Sh105 million to an account, and statements of Sh22.Three million for goods that have been reputedly no longer delivered.

Records confirmed that Sh165.5 million turned into spent on vehicles within the 2015/16 economic yr, but those bills had been now not published in the Integrated Financial Information System ledger.

The Auditor-General stated this becomes “an indication that they may be unexplained cash withdrawals.”

There also became a loss of right documentation of Sh105 million charged to an account, causing main auditors to suspect that the fees to the General Suspense Account had been now not lawful.

At the Interior, the largest difficulty changed into approximately using an account whose beginning had no longer been authorized via the Treasury as required by the law.

The account is with the KCB’s Moi Avenue Branch.


“Further, the ministry does now not maintain a cash e-book, financial institution reconciliations, and associated charge facts in support of cash transfers and withdrawals from the account opposite to rules,” the Auditor-General said.

Mr. Ouko said that the Accounting Officer did not reveal the account’s lifestyles or the balance during the the audit as required by audit guidelines.

From that account, auditors said, the Interior Department paid out forty-three Letters of Credit worth Sh8.7 billion; however, the audit showed one fee of Sh90.2 million.

“In this regard, consequently, the ministry and the bank have not clarified how the opposite forty-two Letters of Credit worth Sh8.6 billion have been controlled,” the Auditor-General said.


There were additional issues with the bank statements because the ministry’s fee vouchers display that it transferred Sh339 million to the account. The financial institution assertion does not show that amount.

There were unexplained cash transfers from the account totaling Sh12.7 billion to deposit and glued deposit bills contrary to the requirement within the Public Finance Management Act that the Cabinet approve such payments on the Treasury’s advice.

The depend may want to land the Interior Department in the hassle with PAC because there was comparable trouble in 2014. The Auditor-General wondered about using a National Bank of Kenya account to spend Sh2. Eight billion, this time as private expenditure, in 2012.

The scrutiny of the labeled spending is supplied for beneath the Public Audit Act, which offers the Auditor-General and his representatives the to preserve an assembly earlier than the audit begins to agree on areas that contact countrywide security and determine a way to technique them to make certain confidentiality of records.

The regulation also reports on countrywide protection organs to be redacted to protect the identities of human beings and belongings.

The auditors managing the specific audits must then be vetted through what the regulation describes as “the accredited authorities vetting corporation.”

When the law became enacted in 2015, those provisions were visible as constraining the Auditor-General’s work as the vetting business enterprise was given the leeway to determine which auditors may want to look at the debts of countrywide security organs.

News Writing – How To Write A Sports Report In four Steps

The news writing style is as vital for sports reporting as it’s far from well-known news, enterprise testimonies, or other journalistic paintings.

The gain of sports activities writing allows you to touch extra leeway to your preferred phrases. In crime or business writing, you’re limited to adjectives and adverbs and are endorsed to recognition greater on nouns and verbs.

Sports writing, however, allows you to visit the town in describing plays, the surroundings, fans, and other colorful aspects of a wearing occasion.

For this text, we can go through, step by step, how to write an honest sports record using rates.

Ideally, any sports tale could have charges from the winners and losers. Indeed, many sports articles are written around what athletes say instead of what they’ve carried out in the play sphere.

However, you furthermore may have sports activities articles written without charges. When newbies discover ways to write like a journalist, particularly in sports, they can come upon the structure we can display to you right here.

As our example article, we will adopt the NBA recreation among Boston Celtics and Cleveland Cavaliers on April 1.

1. Intro – the score is the most vital information about a sports game. Who gained? How did they win, and what impact did the victory have? Also important is whether we’re writing from a Boston attitude or Cleveland. In this example, we can go along with Cleveland.

“Cleveland Cavaliers lost 98-96 to the Boston Celtics after Delonte West’s sank two unfastened throws inside the final seconds, losing three and a half of video games in the back of the Pistons for the great record inside the Eastern Conference.”

2. More data – The above is enough for those who have a passing hobby in the sport. However, NBA fans want extra records; you may supply them in one or two paragraphs.

“The Cavaliers have been without star participant LeBron James, affected by knee harm, while the Celtics have been minus Paul Pierce. Gerald Green led the manner for Celtics with 25 factors simultaneously, as Kendrick Perkins had 12 points and nine rebounds.

The Cavaliers, for whom Larry Hughes scored 24, and Sasha Pavlovic scored 17, have already qualified for the playoffs simultaneously as Boston is out of the jogging.”

3. Quote – You may provide a quote from the coach or a key participant from each team. You can precede every announcement with a lead-in paragraph or pass immediately into the section.