List of Schools Unmasked Over Illegal Levies
Secondary schools are on the spot for irregularly charging extra school fees without the approval of the Ministry of Education, an audit report has revealed. The audit conducted by the Auditor General Nancy Gathungu, also fingers several secondary schools over unsupported and unaccounted for capitation and grants advanced to them for construction of various development projects. The audits for the period covering 2021, 2022 and part of 2023, also faulted several schools for illegally transferring money to the Kenya Secondary School Heads Association (KSSHA) kitty.
The association is a welfare organisation bringing together school heads only and it is not defined in government funding. In the latest reports which reviewed several secondary schools across the country, Gathungu questioned how the institutions were implementing various development projects as most of them were in breach of the law.
The schools on the spot:
Maranda High school, a national school in Siaya county,
Nyamira Girls High School in Siaya,
Moi Girls High School Kamusinga(n Bungoma),
Sugoi Girls High School (Uasin Gishu),
Chania Girls High School(Kiambu)
St Francis (Mang’u) High School (Kiambu).
Friends Boys High School Misikhu (Bungoma),
Rigoma Girls Secondary School(Nyamira),
Our Lady of Mercy Rangenyo Girls secondary school in Nyamira county,
St Mathias Busia High School(Busia),
Nthangu Mixed Day and Boarding Secondary School(Makueni),
Thomas Amagoro Girls Secondary School(Busia)
St Francis of Assis Kwatombe (Machakos).
St Thomas Aquinas Madende in Busia,
Kisayano Secondary School (Makueni),
Vuleni Secondary School (Makueni)
Kyamulendu secondary school (Machakos).
For instance, in Maranda High school, the report raises concerns over additional fees after the school collected Sh34.7 million from harambee funds for a burnt dormitory yet there was no evidence of approval to charge the additional cash.
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Reads the report: “ln addition, the amount includes harambee funds of Sh21,891,328 and Sh12,773,793 funds for the burnt dormitory. However, there was no evidence of approval to charge the additional fees.”
The report also raises concerns over the school’s unaccounted for grants amounting to Sh3.3 million. It shows that out of the total funds of Sh8.4 million that was supposed to be disbursed for grants at the school, only Sh915,798 was released resulting in a difference of Sh7.5 million which was retained by the Ministry of Education. “There was no evidence of accounting for this difference as receipts or payment in the financial statements. ln addition, review of the National Education Management Information System (NEMIS) report and the School’s manual enrolment register revealed inconsistencies in the number of students resulting in funding difference of Sh3,287,415 and which was not been disclosed as accounts receivable.”
The school is also on the spot over irregular cash payments relating to boarding and school fund payment amounting to Sh1.6 million, irregular award of contract for provision of security services amounting to Sh1.3 million after the tender evaluation minutes revealed that despite five companies tendering for the contract, the fourth lowest bidder was awarded the contract which was contrary to Section 86(1) (a) of the Public procurement and Asset Disposal Act, 2015. Reads the report: “ln the circumstances, Management was in breach of the law.”
The report also shows that there was no value for money amounting to Sh 1.7 million that was transferred to the principal’s lobby. Repairs and maintenance It also raises concerns over unsupported capitation grants for operations, repairs and maintenance amounting to Sh13.4 million after the school failed to provide supporting documents including NEMIS receipts schedules and acknowledgments to the Ministry of Education were not provided for audit.
The school Board of Management (BOM) is also on the spot after it was paid subsistence allowances totaling Sh 1.4 million yet the expenditure was not supported by signed Board minutes and attendance. At Gitwe Girls in Kiambu county, the report shows that there were various queries including Unsupported inventory, lack of an approved procurement plan as well as long outstanding student accounts receivable
