A shocking audit by Auditor-General Nancy Gathungu has cast a long shadow over the management of scholarship and bursary funds. The report reveals a troubling pattern of financial mismanagement, with seven counties—including major hubs like Nairobi and Nakuru—failing to account for more than Sh880 million in funds. This widespread failure to provide supporting documents and reconcile financial records points to a systemic crisis of accountability that could be depriving thousands of deserving students of their chance at an education.
The numbers are staggering. Of the Sh11.12 billion allocated to counties for scholarships and bursaries, a significant Sh1.3 billion was left unspent. This unutilized balance raises serious questions about the efficiency and political will of county governments to disburse funds to those who need them most. While some counties have been cited for irregularities, others stand out for the sheer magnitude of the unaccounted funds. Nakuru leads the list with Sh382.9 million, followed by Nairobi with Sh301.4 million, and Kakamega with Sh128.9 million. These figures represent not just financial discrepancies, but potential missed opportunities for students whose academic futures hang in the balance.
The report highlights a variety of alarming irregularities. In Nairobi, auditors found issues in both the executive scholarships and ward bursaries, suggesting a problem that runs through multiple layers of county administration. In other counties, the problems are even more specific and equally concerning. In Isiolo, for example, a Sh30 million difference was found between the Bursaries Fund's records and the County Executive's financial statements, a clear sign of poor record-keeping and lack of oversight.
The audit also exposed fundamental issues with the disbursement process itself. In Kericho and Bomet, bursaries were not distributed fairly, risking the exclusion of deserving students and undermining the very purpose of the funds. In Narok, money intended for education—Sh886,000—was instead spent on "imprests and other unrelated expenses." Perhaps most frustratingly, in Kiambu County, cheques worth Sh1 million were left uncollected for so long that they became stale and were never utilized, a shocking display of administrative failure.
The financial mismanagement goes both ways. While some counties were holding onto funds, others were overspending their bursary allocations, raising concerns about reckless budget management. Kiambu overspent by Sh92.9 million, Mandera by Sh44.9 million, and Kericho by Sh16.5 million. Conversely, Migori County had the highest unspent balance at a staggering Sh1 billion, suggesting that the funds were either misallocated or that the county lacked the capacity to distribute them.
