MPs question Sh14.8 million missing from Radiation Board accounts in audit probe

Parliamentary scrutiny of the Radiation Protection Board’s financial statements has brought to light inconsistencies in reported cash holdings, questions over land documentation, and concerns about budget reallocations for the year ended June 30, 2021, as the institution’s transition into the Kenya Nuclear Regulatory Authority continues to draw audit attention.

The matters were presented before the National Assembly Public Investments Committee on Social Services, Administration, and Agriculture on Thursday, where James Chumba, Chief Executive Officer of the Kenya Nuclear Regulatory Authority, appeared to address audit queries linked to the former Radiation Protection Board.

Auditors pointed out that while the Board declared Sh16,059,151 in cash and bank balances, additional funds held in its earlier regional accounts were not reflected in the final financial statements.

“The statement of financial position reflects cash and bank balances of Sh16,059,151 as disclosed in note 10 to the financial statements. However, the balance omits an amount of Sh14,806,949 that was held in the former Radiation Protection Board bank account in Kisumu, Eldoret, Mombasa, and Jomo Kenyatta International Airport Branches,” Auditor-General stated.

Due to the omission, the audit team said it was not possible to fully confirm the accuracy of the cash position reported by the institution.

“The accuracy and completeness of cash and bank balances of Sh16,059,151 could not be confirmed.”

Chumba told the committee that the Board’s earlier structure involved multiple operational accounts supporting different regional offices, which complicated consolidation after institutional changes.

“The Radiation Protection Board held several bank accounts to facilitate the smooth operations of its regional offices,” Chumba stated.

He added that part of the funds were still being processed following government transfers linked to the restructuring process.

“The ministry transferred funds and at the JKIA office A/C and we are anticipating the balance for Mombasa office A/C and Kisumu office A/C to be received in the FY 2024/25.”

Attention also turned to land assets listed in the financial records, valued at Sh353,119,995, including a parcel identified as L.R. No.209/13995 measuring 0.0536 hectares within Kenyatta National Hospital grounds.

Auditors raised concern after the ownership document was not presented during verification.

“The title document was not provided for audit and was explained to with the Ministry of Lands since 2014.”

Further queries emerged over budget adjustments amounting to Sh141,550,520, with auditors noting that there was no supporting approval from the National Treasury.

“The statement of comparison of budget and actual amounts reflects revenue budget and actual amounts of Sh154,800,000 and Sh153,355,421, respectively, resulting to an under collection of revenue by Sh1,444,579,” the OAG stated.

The report warned that absence of approval raised doubts on whether the funds were used within legal and procedural limits.

“In the circumstances, the expenditure incurred may not have been lawfully and effectively applied.”

The audit also highlighted pending bills totaling Sh3,808,596, alongside continued occupation of office space at the National Treasury building since 2013 without a formal agreement.

The Board maintained that the concerns were largely tied to transitional administrative challenges and delays in coordination with the Ministry of Lands, as well as outstanding transfers from former operational accounts.