The Senate Committee on County Public Investments and Special Funds has intensified its oversight of Makueni County, summoning Governor Mutula Kilonzo Jr. and his executive team to account for the implementation of House resolutions on key county funds and authorities for the 2024/2025 Financial Year. 
By Fredrick Kioko,
The Senate Committee on County Public Investments and Special Funds has intensified its oversight of Makueni County, summoning Governor Mutula Kilonzo Jr. and his executive team to account for the implementation of House resolutions on key county funds and authorities for the 2024/2025 Financial Year.
During a meeting held at Bunge Tower on Tuesday, the committee, chaired by Senator Godfrey Osotsi, reviewed progress made in addressing audit queries and implementing recommendations touching on several county entities. Among those scrutinized were the Makueni County Emergency Fund, Climate Change Fund, Youth, Men, Persons with Disabilities and Table-Banking Groups Empowerment Fund, Fruit Development and Marketing Authority, and the Sand Conservation and Utilization Authority.
Sen. Osotsi said the committee's mandate goes beyond reviewing audit reports, emphasizing the need for county governments to implement corrective measures and eliminate recurring audit concerns.
“This Committee is not merely interested in audit reports being read and filed away. We want to see implementation, evidence of corrective action and a clear reduction of recurring audit issues in county funds and authorities,” he said.
The committee heard that the Makueni County Emergency Fund received an unmodified audit opinion, with the only outstanding concern regarding approval documents resolved after the county submitted supporting evidence from the County Assembly.
On the Climate Change Fund, county officials reported that most projects had been completed, although delayed projects will be physically verified by the Office of the Auditor-General during the next audit cycle.
Governor Mutula Kilonzo Jr. attributed some project delays to the late disbursement of funds, adverse weather conditions and accessibility challenges but maintained that the county had made significant progress in addressing previous audit concerns.
“We have taken the Committee’s resolutions seriously. Where documents were missing, we have provided them; where projects delayed, we have explained the causes and taken steps to complete them. Our focus is to ensure that every fund serves the people of Makueni,” the governor said.
The committee also examined the operations of the Sand Conservation and Utilization Authority, focusing on revenue management, migration from Excel-based accounting to an Enterprise Resource Planning (ERP) system, remittance of revenue to the County Revenue Fund, ERP hosting costs and the status of the Kaiti Sand Dam project.
Committee member Senator Kisang urged county authorities to strengthen financial management systems to improve accountability and reduce recurring audit queries.
“Autonomous entities must have proper records, clear audit trails and systems that can be verified. Moving from manual or Excel-based records to a reliable ERP system is not optional; it is necessary for accountability,” he said.
The committee further raised concerns over the Fruit Development and Marketing Authority, particularly the ownership status of assets such as land and motor vehicles, as well as the Empowerment Fund, where members questioned long-outstanding receivables and the county's recovery strategies.
At the conclusion of the meeting, the Senate committee directed the county executive and the affected entities to reconcile their financial records, facilitate pending audit verification processes and ensure all outstanding issues are addressed before the 2025/2026 audit cycle.
