He stated that the revenue statements showed substantial balances of revenue amounting to approximately Sh900 million not having been received at the Exchequer Account.
“The discrepancies are due to unexplained and unreconciled differences between the statements balances and the exchequer records maintained at Treasury,” he said.
Ouko said that the exchequer account showed a balance of Sh1.1 billion as at 30 June 2012 and an over issue of Sh6 billion to the Ministry of Education (recurrent vote).
He observed that the over issue arose due to the withdrawal of Sh7 billion from the Consolidated Fund on 21 June 2012, for Free Primary and Free Day Secondary Education.
“However, no evidence has been provided for audit confirmation that Parliamentary approval for the additional expenditure was granted as required under article 223 of the Constitution,” he said.
