Resolving issues noted on
Procurement within County
Govts
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Issues noted on Procurement
1. Counties irregularly used restricted method of
procurement to avoid competition.
2. Award of contracts on restricted tendering to
suppliers who were not prequalified.
3. There were instances of inflated prices. Quoted
prices were higher than the market prices.
4. Payment were made for supply that were never
made.
5. Supply of sub-standard goods.
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Issues noted on Procurement
6. Use of request for quotations instead of open
tendering, among others.
7. Inspection and acceptance certificates were not
availed for verification of technical standards.
8. Contracts were varied both in terms of the
duration/length and the cost without justification.
9. Despite poor performance, contractor’s certificates
and retention fees are fully paid.
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Issues noted on Procurement
10.Some Tender documents are not typed and
alterations are made to these documents, casting
doubt on the credibility of the process.
11. Some County Governments paid more than the
stipulated amount to contractors without
justifications.
12. Payment of higher board or committee allowances
than recommended.
13. Cash purchases in excess of authorized ceiling.
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Issues noted on Procurement
14. Procurement of goods & services without authority
of accounting officer.
15. No technical evaluation was done during awarding
of the contract.
16. Missing performance bond of 10% of the contract
sum.
17. Price of the tender document was not recorded on
the tender register.
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Issues noted on Procurement
18. Contract payment without deduction of retention
money.
19. Government valuation report was not provided.
20. Goods procured were not updated on the stores
records.
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Questions?
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Management of Imprests
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OAG noted issues on County - Imprests
1. Lack of adequate documents to support imprests.
2. Long outstanding imprest and advances that had neither
been surrendered nor recovered as at year end.
3. Direct expenditure using imprest without proper
authorization.
4. Uncleared imprests.
5. Unrecovered salary overpayments.
6. Failure to accurately disclose the amount of outstanding
imprests.
7. Variances between amount recorded and amount
surrendered.
8. Multiple Imprests.
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DEFINITION OF IMPREST
An imprest is a form of cash advance or a “float” which
the Accounting Officer may authorize to be issued to
officers who in the course of their duty are required to
make payments which cannot conveniently be made
through the cash office of a County Governments.
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CONTROLS OF IMPRESTS
1. Imprest should always be issued on the official
prescribed form which must be completed in all aspects.
2.Imprest must be given for a specific purpose. It must
only be applied for the specific purpose.
3. The amount required must be properly analyzed in the
application/requisition and should be limited to the
proportion of expenditure likely to be incurred.
4. Only one imprest at a time – No two imprests for one
officer at one time.
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CONTROLS OF IMPRESTS
5. Imprests should not be allowed to contradict other
procurement procedures and regulations. Cash purchase
should be limited to authorized levels.
6. Imprest must be surrendered on due dates indicated on
the warrant. Safari imprests should be surrendered 7
days after the applicant reports back to station. Standing
imprest must be surrendered on due date e.g. end of
financial year/period of use.
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CONTROLS OF IMPRESTS CONT’D
7. Imprests must only be issued for official purpose.
8.Recovery and disciplinary action by the Accounting
Officers on defaulters including charging interest on
outstanding imprest at CBK rates.
9.Maintenance of surrender charts for standing imprests to
ensure that they surrender as frequently as required.
10.Use of registers to ensure that necessary references are
made for follow-up on defaulters.
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Questions?
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Resolving Bank and Cash issues
noted by OAG
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Bank and cash issues noted by OAG
Exchequer transfers recorded by County Govts that did not tie
to the National Treasury exchequer report.
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Questions?
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