Kenya Public Money Tracker

Executive Office of the President

Outstanding Trade Payables The statement of financial position reflects a balance of Kshs.13,656,423,839 in respect of trade and other payables relating to amounts due to suppliers, service providers, and other third-party obligations. The payables were not settled during the year under review but were instead carried forward to the financial year 2025/2026. Failure to settle the payables during the year in which they relate adversely affects the budgetary provisions for the subsequent year as they form first charge. My opinion is not modified in respect of this matter.

State Department for Immigration & Citizen Services

Non-Compliance with the Public Procurement Capacity Building Levy Order During the year under review, the State Department made various procurements worth Kshs.8,690,152,710. However, the State Department did not deduct and remit to the Public Procurement Regulatory Authority the 0.03% capacity building levy as required. This was contrary to Paragraph 3(1) of the Public Procurement Capacity Building Levy Order, 2023 (The Levy Order, 2023) which requires all procuring entities to deduct and remit to the Authority a levy of 0.03% of the value of the signed contracts between the supplier and procuring entity exclusive of all applicable taxes. In the circumstances, Management was in breach of the order.

State Department for Medical Services

Non-Compliance with One Third of Basic Salary Rule The statement of financial performance and as disclosed in Note 11 to the financial statements reflects employee costs amount of Kshs.7,993,113,605. However, analysis of payroll data revealed that one hundred and eighty-one (181) employees earned a net salary of less than a third of their basic pay. This was contrary to Section 19(3) Kenya Employment Act, 2007 which requires that without prejudice to any right of recovery of any debt due, and notwithstanding the provisions of any other written law, the total amount of all deductions made by an employer from the wages of his employee at any one time shall not exceed two thirds of such wages. In the circumstances, Management was in breach of the law.

State Department for Medical Services

Non-Compliance with Persons with Disabilities Staffing Requirements The statement of financial performance and as disclosed in Note 11 to the financial statements reflects employee costs amount of Ksh.7,993,113,605. However, analysis of the muster roll revealed that the State Department had nine thousand one hundred and forty-one (9,141) staff out of which only sixty-nine (69) or 0.75% were persons living with disabilities. This was contrary to Section B.23(1) of Human Resource Policies and Procedures Manual for the Public Service May, 2016 which states that the government shall appoint at least five (5) percent of persons with disabilities. In the circumstances, Management was in breach of the law.