A special audit of the use of Covid-19 funds for the period from March 13, 2020 to July 31, 2020 revealed irregularities in the spending of the referring hospitals.
The irregularities include the fact that the Covid- 19 funds to be paid for purchases unrelated to the pandemic.
Others had issued Covid funds for purchases made before the pandemic was first reported in the country on March 13, 2020 .
The seven referral hospitals that received the money are Kenyatta University Research and Referral Hospital (KUTRH), the Sh1.28 billion, Kenyatta National Hospital (KNH), Sh1.26 billion, and Moi Teaching and Referral Hospital (MTRH), Sh549.5 million.
The others are Coast General Hospital (CGH) Sh500 million, the Jaramogi Oginga Odinga Teaching Referral Hospital (JOOTRH) Sh400 million, the Kitui Referral Hospital Sh300 million and d as Mandera Referral Hospital 300 million Sh .
At KUTRH reveals a review of associated payment receipts resulted in the institution having reallocated 12.39 million shillings for commitments made prior to Covid-19 on 13 March March 2020 in Kenya.
“The power to reallocate these payments from the Covid-19 funds was not available to the special audit,” the audit states.
The audit shows the payments and expenses that were started to be procured and some of the goods that were delivered before Covid-19. 19 were found in the country.
Nevertheless, payments were made with the contingent Covid grants. For example, Sh3.3 million was used to pay for the delivery and installation of the air conditioning system in the main pharmacy.
This is notwithstanding that the request was made for delivery on February 15, 2020.< /p>
There is also 1.9 million shillings paid from the Covid-19 fund for the supply and delivery of fridges and freezers for food storage, despite the request for delivery on March 4th 2020 by an internal memo.
Approximately Sh431,500 was paid from the Covid-19 fund for desktop computers for the hospital’s CEO and Chairman of the Board.
The request for these Goods was provided on January 23, 2020 through an internal memo.
In addition, Sh408,900 was used for the installation of air conditioning for a clinical laboratory, which was completed on January 31, 2020.The audit shows that 594,000 Sh594,000 from the checkout for the delivery of iPad -Leather cases were issued for the request for quotation made on February 5, 2020, paying Sh1.9 million for delivery and delivery from pharmacy shelves for a request made on October 24, 2019.KUTRH is also in the ointment for having received Sh3.9 million for the supply and installation of non-slip mats, despite the approval of the request dated October 14, 2019.
The bid opening and the professional opinion for the delivery was made on January 22, 2020.
The document notes that the management of Moi Teaching and Referral Hospital did not provide any documents to assess the expenses incurred during the 2019/20 financial year amounting to Sh85 million and Sh30 million for 2020/21.
“Under the circumstances, the special audit was able to verify the legality and effectiveness of an amount of Sh115 million .Sh not determined from own funds
The special audit revealed that the hospital only had the annual work plan, procurement plan, training plan and budget for its normal hospital operations.
On the contrary, there were none Evidence of the existence of an approved budget, procurement plan and training plan specifically for the use of Covid-19 funds for one of their sources of Covid-19 funds.
KNH had no work plans to support the use of Sh740million Covid funds.
The funds include Sh490million for Covid-19 emergency response and Sh140million for the conversion of a daycare center into a Covid-19 ward Health workers.
“Lack of work plans to use Covid-19 19 funds implies poor programming that may have led to inefficient and ineffective use of funds, resulting in value for money risks”, says the exam.
D The audit finds that while KNH was allocated Sh244.66 million for the remuneration of temporary workers involved in Covid-19 prevention and mitigation efforts, payment records show that Sh263.67 million was spent, resulting in overspending of Sh19.02 million.
Mandera Referral Hospital was fingered by the Comptroller General for procurements of Sh228.91 million which faced professional opinions e-Law.
The audit found that procurements of Sh272.53 million were made through Requests for Proposals (RFQs) and did not meet the threshold set by the regulations.
The audit found that these procurements would have been made through an open tender as the amounts involved were above the RFQ threshold.
It was also determined that Sh39.86 million in expenses were incurred.
However, at the Award procedures were the reviews n performed before bid opening.
The audit found that documents such as bid opening and evaluation meeting minutes and missing letters of appointment for the bid opening and evaluation committees.
At Coast General Hospital the procurement file contained no evidence that medical equipment supplied and supplied by M/s Surgipham Ltd cost Sh11.6 million duly audited.
The Government Procurement and Sale of Assets requires a procurement entity’s accounting officer to set up an ad hoc committee – the Inspection and Acceptance Committee – to review the quality and quantity of goods supplied to confirm compliance with specifications.
„ Therefore, the special audit could not confirm whether the right quality and quantity of the supplies had been delivered,” says the audit report.
The over Transfer of Sh300 million from the Kitui General Hospital account to the Kitui County Government Special Purpose Account (SPA) for Covid-19 was flagged as irregular by the special audit.
The funds were within the county Supplementary II budgets have been estimated. According to the budget, funds were earmarked for spending in four departments – health, trade, agriculture and education, and ICT and youth development.