The Immigration and Citizenship Service Authority racked up travel and subsistence expenses of more than K3.5 million in 2015 of which only K100,000 was acquitted for, according to the Auditor-General’s Report for 2016.
Auditor-General Philip Nauga said certain senior officers of the authority who were receiving motor vehicle allowances were “double dipping” by being provided with office vehicles for a 24-hour usage.
“My review of travel and subsistence expenses totalling K3,562,822 during the year revealed that only K107,320 was acquitted and K3,455,502 had not been acquitted by concerned staff of the authority during the year,” he said.
“There was no proper travel advances register maintained by the authority in 2015 to monitor that the advances were properly recorded and timely acquitted.
“As a result, the authority had not complied with the Financial Management Manual.
“I drew the management’s attention to the requirements of the Financial Management Manual paragraphs 11 and 12 of Part 20 for compliance.
“The management responded that they would ensure officers will comply with the audit recommendation.”
Nauga also expressed concern about vehicle usage by the authority.
“My review of the salaries and allowances revealed that certain senior officers of the authority, who were receiving motor vehicle allowances, were also provided with office vehicles for 24-hour usage with fuel,” he said.
“In my view, the officers were in breach of their employment contracts with the authority, by double dipping from motor vehicle allowances as well as provided with motor vehicles for 24-hour usage with fuel.
“Pursuant to the General Order 9, contract officers were to benefit either from the vehicle allowance or a motor vehicle provided by the authority, not both.”
Nauga also found:
- The closing balance of K26,279,497 could not be fairly stated;
- Bank reconciliations were not prepared, checked and approved by senior officers on a timely basis;
- Operating and trust cashbooks were incomplete and not properly maintained;
- A fixed assets register was not properly maintained; and
- There were not proper records of payments totaling K911 286 in 2015.