Mavoko MP Patrick Makau. 
By Our Reporter
The Auditor-General has issued a qualified opinion on the financial statements of the National Government Constituencie ins Development Fund (NG-CDF) for Mavoko Constituency for the year ended June 30, 2025, citing unexplained financial variances and delays in project implementation that may have affected service delivery.
In the report tabled before Parliament, the Auditor-General confirmed that while the financial statements were largely prepared in accordance with International Public Sector Accounting Standards (IPSAS) and relevant laws, material inconsistencies were noted in employee costs and cash balances, raising concerns over accuracy and completeness.
According to the audit, employee costs were reported at KSh 5.93 million, but supporting ledgers accounted for only KSh 5.26 million, leaving an unexplained variance of KSh 672,896. Additionally, cash and cash equivalents were declared at KSh 105.9 million, including KSh 77.36 million attributed to Project Management Committee (PMC) accounts. However, verified bank balances for PMC accounts stood at only KSh 25.99 million, resulting in an unexplained difference of KSh 51.37 million.
“These discrepancies made it impossible to fully confirm the accuracy and completeness of the affected figures,” the Auditor-General stated, forming the basis for the qualified opinion.
The audit further highlighted significant under-absorption of funds, with actual expenditure of KSh 167.4 million against receipts amounting to KSh 273.3 million. This left KSh 105.9 million—about 39 per cent of received funds—unutilized, a situation the Auditor-General warned may have negatively impacted planned activities and service delivery to residents.
Concerns were also raised over delays in project implementation. Out of 22 projects allocated KSh 87.16 million, only 11 projects worth KSh 29.92 million were completed and in use by the end of the financial year. Eight projects valued at KSh 55.4 million were still ongoing, while three projects worth KSh 1.84 million had not started at all. Management attributed the delays to late disbursement of funds by the NG-CDF Board and slow procurement processes.
“As a result, the constituents of Mavoko did not fully obtain value for money from the incomplete projects,” the report notes.
Despite the financial and implementation challenges, the Auditor-General concluded that internal controls, risk management, and governance structures were generally effective, and that, except for the highlighted issues, public resources were largely applied lawfully and effectively.
The report now places pressure on the Mavoko NG-CDF Committee and the NG-CDF Board to explain the variances, accelerate stalled projects, and strengthen financial oversight to ensure better accountability and improved service delivery in future financial years.
