Missing records put Sh1.57 billion KICC upgrade under audit apotlight
In her audit report for the financial year ending June 30, 2025, Gathungu raised concerns over funds transferred to the Kenya Defence Forces (KDF) under a memorandum of understanding signed on April 1, 2024, for the refurbishment of the facility.
A Sh1.57 billion payment made for the renovation of the Kenyatta International Convention Centre ahead of the 2024 Africa Climate Summit has come under scrutiny after Auditor General Nancy Gathungu found that key records needed to verify the expenditure were not made available for audit review.
In her audit report for the financial year ending June 30, 2025, Gathungu raised concerns over funds transferred to the Kenya Defence Forces (KDF) under a memorandum of understanding signed on April 1, 2024, for the refurbishment of the facility.
The renovation works were undertaken to prepare KICC for the 2024 Africa Climate Summit hosted in Nairobi, an event that brought together African leaders, international organisations and climate experts from across the continent and beyond.
However, the Auditor General noted that KICC management did not provide documents required to support the payments and demonstrate how the expenditure was arrived at.
“The management did not provide for audit review details of the scope of works undertaken, completion certificates, bills of quantities, inspection and acceptance reports and documents to show how the expenditure was arrived at,” the report states.
According to the audit findings, the absence of the documents made it impossible to independently verify whether the works were carried out as agreed and whether public funds were spent in a manner that delivered value.
“Under the circumstances, the regularity and value for money of the expenditure amounting to Sh1.57 billion could not be confirmed,” the Auditor General says.
The findings have drawn attention to the substantial public expenditure incurred in upgrading infrastructure ahead of the high-profile climate summit.
As part of the preparations for the event, KICC underwent extensive improvements aimed at enhancing its ability to host international conferences and meetings. The works included upgrades to conference halls, meeting spaces, exterior sections of the facility, security systems and other supporting amenities.
The audit report further points to the need for public institutions to maintain complete records relating to projects funded by taxpayers, regardless of the agency contracted to carry out the work.
In recent years, KDF has been engaged by various government institutions to undertake major infrastructure projects, with officials often citing its technical expertise and ability to complete assignments within strict timelines.
Even so, the Auditor General's report notes that public entities remain responsible for ensuring proper documentation is maintained to support expenditure, promote accountability and demonstrate compliance with public finance laws.
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