The Auditor-General’s report for the financial year ending June 30, 2025 has triggered a storm of scrutiny over how public resources have been managed within Wajir County. What appears at first glance as a series of technical audit queries quickly unfolds into a broader narrative of systemic financial weaknesses, questionable priorities, and potential misuse of taxpayer money amounting to billions of shillings.
At the center of this scrutiny is the administration of Governor Ahmed Abdullahi, whose tenure is now being examined through the lens of one of the most detailed financial audits in recent years.
While the governor has publicly distanced himself from some of the liabilities arguing that they were inherited from previous regimes the audit findings nevertheless reflect the operational and financial realities during his time in office.
Beyond numbers, the report raises deeper governance questions: Are systems of accountability working? Are public funds being directed to priority needs? And most importantly, are the people of Wajir getting value for money?
This article offers a comprehensive and deeply analytical breakdown of the audit findings, unpacking each issue to reveal what it means for governance, service delivery, and the future of Wajir County.
A SYSTEM UNDER STRAIN: UNPACKING BILLIONS IN AUDIT QUERIES AND WHAT THEY REVEAL ABOUT GOVERNANCE IN WAJIR COUNTY
The audit findings begin with what might appear to be a relatively small figure in the context of county budgets: Kshs. 12,706,500 transferred to health facilities without any supporting documentation, drawn from a broader transfer framework of Kshs. 1,749,535,474 and current grants amounting to Kshs. 301,146,792.
However, the significance of this finding lies not in the amount alone, but in what it represents a breakdown of basic financial accountability mechanisms.
Public finance systems are designed around documentation. Every shilling spent must be traceable through records such as payment vouchers, procurement documents, and expenditure returns. In this case, none of these were provided. This creates a situation where the funds cannot be verified, raising the possibility that they may not have been used for their intended purpose.
The inability to account for Kshs. 12,706,500 within such a large envelope of Kshs. 1,749,535,474 signals deeper systemic lapses.
In a county where access to healthcare remains a persistent challenge, the implications are profound. Missing accountability in health funding directly affects service delivery whether in the availability of drugs, the functionality of equipment, or the staffing of facilities. The absence of documentation therefore becomes more than a compliance issue it becomes a public welfare concern.
Closely linked to this is the issue of unsupported voided payments. The audit reveals that 75 transactions worth Kshs. 38,710,198 were voided in the Integrated Financial Management Information System (IFMIS) without proper authorization or supporting evidence.
These transactions had already passed approval stages involving oversight authorities such as the Controller of Budget, yet lacked documentation including National Treasury approvals and exchequer requisitions.
In financial systems like IFMIS, voiding transactions is a sensitive process that requires strict approvals. The absence of such documentation raises red flags about possible manipulation of financial records. Voiding payments without explanation can be a tactic to erase financial trails either to conceal unauthorized payments or to re-route funds.
The lack of transparency in this process means the county cannot explain where Kshs. 38,710,198 ultimately went.
Even more concerning is the issue of unremitted statutory deductions amounting to Kshs. 732,615,329, included within total payables of Kshs. 3,586,633,121. These are funds deducted from employees’ salaries for pensions and other benefits, which were never remitted to the relevant institutions. This represents not just a financial irregularity, but a breach of trust between the employer and employees.
For workers, these deductions are a guarantee of future security retirement benefits, healthcare coverage, and financial stability. When Kshs. 732,615,329 is not remitted, employees are left exposed. The legal framework is clear, such deductions must be remitted within specified timelines. Failure to do so is a violation of the law.
Few days ago Governor Ahmed Abdullahi has publicly responded to part of this issue, stating: “All those pending bills were from the last five years. I was not governor during that time. The previous regime didn’t pay 25 months of statutory deductions, pensions, NHIF, and SACCO deductions.”
This response introduces an important political and administrative dimension to the audit findings. While it acknowledges the existence of the Kshs. 732,615,329 in unremitted deductions and the wider pending liabilities, it shifts responsibility to previous administrations.
However, the audit evaluates the financial position as it stands, meaning the persistence of these figures within the current balance of Kshs. 3,586,633,121 still reflects on the present administration’s ability to resolve inherited obligations.
The audit also highlights questionable expenditures, including Kshs. 5,000,000 paid to the Council of Governors and Kshs. 3,000,000 paid to the Frontier Counties Development Council Limited, totaling Kshs. 8,000,000 within an expenditure envelope of Kshs. 2,549,563,869 and operating expenses of Kshs. 437,313,074.
While the Council of Governors is a legitimate entity, it is already funded through national allocations. The Frontier Counties Development Council Limited, on the other hand, is not a legally established public entity.
This raises critical questions about the basis for these payments. Public funds must be spent within the framework of the law, and any expenditure outside this framework constitutes a misuse of resources. The inability of management to justify Kshs. 8,000,000 in payments points to weaknesses in expenditure controls and oversight.
Another key issue is the use of county funds for functions that fall under the national government, including the construction of police facilities and school infrastructure at a cost of Kshs. 48,063,174. While these projects may address local needs, they fall outside the constitutional mandate of county governments.
This misalignment raises concerns about planning and prioritization. Counties are tasked with delivering essential services such as healthcare, water, and local infrastructure. Diverting Kshs. 48,063,174 to national functions suggests either a lack of clarity in roles or a deliberate shift in priorities.
The audit further examines expenditures on solar installations and water reticulation systems amounting to Kshs. 57,299,870, drawn from a larger infrastructure spending of Kshs. 1,504,122,914. These projects, intended to support agricultural development, lack critical supporting documentation, including feasibility studies, beneficiary selection criteria, and monitoring reports.
Development projects must be guided by evidence. The absence of justification for Kshs. 57,299,870 suggests that the projects may not have been properly planned or implemented, increasing the risk of waste.
Water infrastructure projects, particularly boreholes, are another area of concern. The audit reveals that Kshs. 94,857,540 was spent on drilling, developing, and testing boreholes. Within this, a contract worth Kshs. 4,063,944 at Baragothey BH2 had already received Kshs. 2,771,704 despite resulting in a dry borehole.
Another Kshs. 3,734,040 was paid for a borehole at Garseykhoftu, which remains unequipped and non-operational.
This reflects not only poor planning but inefficient allocation of Kshs. 94,857,540 in critical water infrastructure. In arid regions like Wajir, such failures have direct humanitarian implications.
Equally troubling is the existence of idle projects worth Kshs. 694,916,095. These include a plastic waste management plant valued at Kshs. 86,852,000, upgrading of Arbajahan Health Centre at Kshs. 137,524,320, Kutulo Health Centre at Kshs. 41,168,956, Sarif Health Centre at Kshs. 24,755,975, and completion of the County Assembly at Kshs. 404,614,844.
While these projects have been physically completed, they remain non-operational due to lack of equipment or operational planning. Idle investments totaling Kshs. 694,916,095 represent a major loss of public value.
The issue of pending bills further compounds the county’s financial challenges. With outstanding obligations exceeding Kshs. 2,243,731,601 within a broader payable balance of Kshs. 3,586,633,121 and undisclosed prior liabilities of Kshs. 1,314,671,336 the financial strain on local businesses is severe. Additionally, Kshs. 202,671,592 was paid during the year for previously undisclosed projects.
These figures highlight a cycle of debt accumulation and delayed payments that undermines economic stability. Despite this, the county continues to incur new expenditures without prioritizing existing debts.
Payroll management is another area highlighted in the audit. The county employs 216 drivers for 149 vehicles, indicating inefficiency. Additionally, 844 casual workers are paid manually at a cost of Kshs. 633,021,164.
Manual payroll systems handling Kshs. 633,021,164 are highly vulnerable to abuse, including the inclusion of ghost workers. This raises concerns about whether all individuals on the payroll actually exist or provide services to the county.
The audit also identifies irregular banking practices, where Kshs. 53,790,500 and Kshs. 95,573,678 were transferred from Central Bank accounts to commercial bank accounts for routine payments. This contravenes financial regulations and reduces transparency.
Beyond these specific issues, the report points to broader structural weaknesses, including the lack of sectoral planning and failure to implement e-procurement systems. Planning documents are essential for guiding development, while e-procurement enhances transparency and reduces opportunities for corruption.
Their absence creates an environment where inefficiencies can thrive and resources can be misallocated.
Taken together, these findings paint a picture of systemic challenges within the Wajir County Executive. Billions Kshs. 12,706,500, Kshs. 38,710,198, Kshs. 732,615,329, Kshs. 8,000,000, Kshs. 48,063,174, Kshs. 57,299,870, Kshs. 94,857,540, Kshs. 694,916,095, Kshs. 2,243,731,601, Kshs. 3,586,633,121, Kshs. 1,314,671,336, Kshs. 202,671,592, Kshs. 633,021,164, Kshs. 53,790,500, and Kshs. 95,573,678 are tied to queries of accountability, legality, and value for money.
For Governor Ahmed Abdullahi, the audit represents both a challenge and an opportunity. It highlights areas that require urgent attention, from strengthening financial controls to improving project planning and implementation.
For the people of Wajir, the stakes are even higher. Public resources are meant to improve lives to provide healthcare, water, infrastructure, and economic opportunities.
When these resources are mismanaged, the impact is felt at the grassroots level.
Ultimately, the Auditor-General’s report is more than a financial document. It is a call to action a demand for accountability, transparency, and better governance.
Whether this call will be answered remains to be seen.
What is clear, however, is that the future of Wajir County depends on it.