A report by the Auditor General has exposed financial mismanagement in six counties, revealing diversion of funds meant for service delivery, inconsistencies in financial statements, and irregular payments leading to the loss of billions of shillings in taxpayer money. 

The 2022/2023 financial year report on county executives highlights incriminating findings against these devolved units.

Among the counties implicated is Tana River, where financial statements showed inaccuracies, undisclosed bank balances, stale cheques in the cashbook, and unsupported legal costs and travel expenses. 

Similarly, Kiambu County faced accusations of financial discrepancies, including improper payments for undelivered goods amounting to Ksh 16,590,010 and an unexplained balance of 11,116 bags of fertilizers worth Ksh 14,117,320. 

The county also recorded an over-expenditure on appropriations-in-aid totaling Ksh 195,038,188.

Baringo County was named for irregularities such as payment of salaries, unsupported fuel, oil, and lubricant expenditures, inaccuracies in medical equipment lease rentals, and unsupported construction of roads. 

Narok County also came under scrutiny for unconfirmed purchases of motor vehicles, unreconciled cash equivalents, non-compliance with guidelines on pending bills, and irregular retention of staff.

Nyamira County's financial statements exhibited inaccuracies related to cash equivalents, unreconciled transfers from the County Revenue Fund, and unsupported purchases of pharmaceuticals. 

In Nairobi City County, misclassification of expenditure, inaccuracies in cash equivalents, and irregularities in project implementation were highlighted.

Additionally, the report raised concerns about Isiolo County's failure to fully automate its revenue system and irregular payments from the emergency fund. 

Mombasa County faced challenges with bank balance inaccuracies, unexplained voided transactions, unauthorized payments, and outstanding imprests. 

Marsabit County was cited for irregular transfers and lack of an audit committee, while Bungoma County was flagged for irregular engagement of workers and failure to provide project status updates.