03/12/2025
AUDIT REPORT UNCOVERS THE ROT AT MAMA NGINA GIRLS IN MOMBASA COUNTY
BY CHAMPION INVESTIGATIVE TEAM
Review of audit report at Mama Ngina Girls High school in Mombasa revealed a worrying trend of non-compliance, with the school submitting inaccurate student data to the National Education Management Information System (NEMIS).
ACCURACY OF STUDENT ENROLLMENT DATA
According to the latest audit report,the enrolment records revealed that the number of students as per NEMIS module and School register reflected an excess of 254 students in the NEMIS system.
The variance resulted from failure by the school to update the students who had been transferred to other schools in the NEMIS system.
As a result, the School received over disbursement from the Ministry of Education amounting to Kshs.564,837.
INACCURATE SCHOOL FUND INCOME - PARENTS CONTRIBUTION
The statement of receipts and payments and the financial statements reflects Kshs.78,649,614 being the School fund income contributed by the parents while the same item is reflected as Kshs.74,707,928 under the statement of cashflow.
The resulting variance of Kshs.3,941,686 was not reconciled.
In the circumstances, the accuracy of the School fund income amount of Kshs.78,649,614 could not be confirmed.
INACCURATE INFRASTRUCTURE EXPENSES
The statement of receipts and payments and Note 8 to the financial statements reflect payments for infrastructure amount of Kshs.102,488,033.
The infrastructure payments differ with amount reflected in the statement of Cashflows of Kshs.115,524,840 being acquisition of assets /infrastructure during the period under review. Significant accounting policies specifies the School recognizes all expenses when the event occurs and the related cash has been paid by the School.
The variance of Kshs.13,036,807 between the two financial statements balances was not explained or reconciled.
In the circumstances, the accuracy and completeness of infrastructure expenses of
Kshs.102,488,033 could not be confirmed.
BOARDING AND SCHOOL FUND PAYMENTS
The statement of receipts and payments and the financial statements reflects Kshs.90,419,146 being the boarding and school fund payments from parents'
contributions while the same item is shown as Kshs.83,772,224 under the statement of cashflow.
Significant accounting policies Note 10.2 specifies the school recognizes
BOARDING AND SCHOOL FUND PAYMENTS
The statement of receipts and payments and Note 9 to the financial statements reflects Kshs.90,419,146 being the boarding and school fund payments from parents' contributions while the same item is shown as Kshs.83,772,224 under the statement of cashflow.
Significant accounting policies Note 10.2 specifies the school recognizes expenditure arising from operations when the event occurs irrespective of receipt of cash.
The resulting variance of Kshs.6,646,922 between the two financial statements balances was not reconciled and the accrued expenditure details provided.
In the circumstances, the accuracy and validity of the boarding and School funds
payments of Kshs.90,419,146 could not be confirmed.
NON-DISCLOSURE OF STOCK/LNVENTORY OF TEXT BOOKS
The annual report and financial statements on other important disclosures - Note 19 reflects stock/inventory balance of Kshs.1,396,869.
However, text books were not included in this balance.
In the circumstances, the accuracy and completeness of inventory balance of
Kshs.1,396,869 could not be confirmed.
MISALLOCATION OF MISCELLANEOUS INCOME
The statement of receipts and payments and Note 5 to the financial statements reflects miscellaneous income of Kshs.10,331,273.
Review of the documents provided for audit revealed that interest income of Kshs.627,521 was generated from on call fixed deposits.
However, the interest income was classified as Government grant for infrastructure and not included in miscellaneous income.
In the circumstances, the accuracy and completeness of miscellaneous income of
Kshs.10,331,273 could not be confirmed.
In the circumstances, the School Management was in breach of the law.
LONG OUTSTANDING STUDENT ACCOUNTS RECEIVABLES
The statement of assets and liabilities and Note 13 to the financial statements reflects accounts receivables amount of Kshs.11,842,757 (Kshs.9,415,908 - 2022-2023).
The amount is due from fees arrears of Kshs.'1 1,259,577, other non-fees receivables of Kshs.499,680 and RD cheques of Kshs.83,500.
Ageing analysis of the receivables indicates that an amount of Kshs.3,858,785 had been overdue for over 3 years.
Management has not shown measures put in place to ensure the unpaid amount is
collected and banked promptly.
In the circumstances, the recoverability of the students' receivables amounting to
Kshs.11,842,757 could not be confirmed.
DELAYED COMPLETION OF SCHOOL PERIMETER WALL
The statement of receipts and payments and Note B to the financial statements reflect
payments for infrastructure of Kshs.102,488,033.
Included in the amount is payments for construction of classrooms of Kshs.96,763,787. Records reviewed revealed that the payments included costs of construction of a School boundary wall which was awarded to a local contractor at a contract sum of Kshs.37,905,000.
The contractor took over the site on 21 November,2023 and works were expected to be completed within three (3) months.
However, physical verification in April 2025 revealed the works were not competed.
Management response on the delayed completion of the project indicated the construction works was at 1318 meters or 49o/o of the boundary wall complete while 327 meters not complete.
The contractor had been paid Kshs.11,100,00 or 29o/o of the contract sum.
Further, due to the security exposure resulting from non-completion of the boundary wall, the School had continued to incur Kshs.84,000 per month for security reinforcements by the Kenya Police.