- MPs have flagged financial management, procurement and enrolment irregularities at four TVET institutions following an Auditor-General review.
- Samburu TVC’s principal has attributed a sharp drop in student numbers to modular training and funding challenges.
- The committee has directed the institutions to strengthen internal controls and provide documentary evidence of compliance with public finance laws.
The National Assembly’s Public Investments Committee on Governance and Education has raised concerns over financial management, procurement practices, student enrolment, and internal controls at several technical and vocational education and training institutions after reviewing the Auditor-General’s reports covering the 2018/2019 to 2024/2025 financial years.
Management teams from Emining Technical Training Institute, Kipkabus Technical and Vocational College, Emgwen TVC and Samburu TVC appeared before the committee, chaired by Luanda MP Dick Maungu, to respond to queries over alleged breaches of public financial management and procurement regulations. Maungu warned that the relatively small size of the colleges could not be used to justify non-compliance with the law.
At Emgwen TVC, MPs questioned expenditure incurred without an approved budget. Maungu said public institutions must only spend funds that have been properly budgeted for and approved, warning that spending outside an approved budget amounted to ineligible expenditure that could expose accounting officers to liability. The Auditor-General’s representative told the committee that auditors had not established evidence that the funds had been misappropriated or spent outside the institution’s mandate, but noted that the expenditure could not be properly assessed because the college lacked an itemised budget against which individual expenses could be matched.
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The committee further questioned Emgwen TVC over its failure to publish procurement contracts on its notice board and website as required by law. College management said the contracts had since been uploaded to the institution’s website, an explanation Maungu rejected because the audit assessed compliance during the period under review rather than the institution’s current status. “2021 should not be an excuse,” Maungu said, referring to the year the college was established, noting that younger institutions had demonstrated better compliance with procurement requirements.
Auditors also flagged Emgwen TVC’s failure to provide evidence that at least 30 per cent of procurement opportunities had been reserved for youth, women and persons with disabilities. Although management said the requirement was currently being implemented, MPs demanded documentary evidence to substantiate the claim, with Maungu insisting that assertions of compliance must be backed by verifiable audit evidence. The committee also heard that the college lacked a climate-change adaptation policy and had not undertaken an environmental and social impact assessment or environmental audits, though some queries, including on data protection compliance, were said to have been addressed after the review period.
At Samburu TVC, scrutiny centred on financial management, student enrolment, receivables, asset management and internal audit controls. The Auditor-General raised concern over the institution’s failure to conduct an annual stocktake and disclose inventory balances in its financial statements, though Principal Lucy Lutembei told the committee that a stocktake had since been conducted by June 30, 2026.
The audit further questioned budgetary control and absorption of funds, showing that Samburu TVC had a final revenue budget of approximately Sh102.8 million against actual revenue of Sh111.48 million for the year ended June 2025. The institution spent Sh84.12 million against the actual receipts, leaving Sh27 million unspent by the close of the financial year. Lutembei attributed the shortfall to delays in government disbursements and the need to retain funds for examination-related obligations arising after the audit period.
Student numbers emerged as one of the most contentious issues before the committee. Lutembei said the college currently has about 500 students, down from roughly 1,500 the previous year and a peak of about 2,900 in 2024, attributing the decline to the shift to modular training — under which students complete a module, sit examinations and leave before enrolling for another — as well as funding challenges and rising competition from other TVET institutions.
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The sharp drop prompted Maungu to question whether the enrolment figures matched the revenue reflected in the college’s records, telling the principal he was “tempted to think” the institution was not providing accurate numbers. Lutembei denied the allegation, explaining that government funding could continue for students who enrolled earlier but completed their modules and left during the financial year, meaning the number physically present could differ from the number whose funding appeared in the accounts. Maungu directed the committee secretariat to obtain admission records for the January, May and September intakes over the past two years to reconcile actual enrolment with the college’s financial records.
Central Imenti MP Moses Kirima sought clarification on the Sh27 million that remained unspent, asking whether the funds had lain idle or been carried forward. Lutembei said the money had been carried forward to meet institutional obligations, including the purchase of training materials, pending the next government disbursement, adding that part of the funds had to be retained because government grants were unpredictable and examination-related expenses could arise after the financial year closed. MPs questioned this explanation given that management had separately cited financial constraints for failing to establish a fully operational internal audit function; Kirima asked how the college could claim financial constraints while retaining millions of shillings in its accounts, while Maungu demanded that management reconcile the unspent balance with its claim of inadequate resources.
The Auditor-General reported that Samburu TVC lacked an operational internal audit function, with Lutembei saying the institution had been unable to recruit the required personnel due to financial constraints and had instead relied on internal auditors from other technical institutions. Auditors also flagged non-compliance with interest management regulations, noting that the college had disclosed Sh49 million under use of goods and services, including Sh6.5 million for travel and accommodation, with some expenditure issued as imprest without a register or the required processing. Management said the necessary documentation had since been introduced following guidance from auditors.
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The committee also raised concern over student receivables, with audit findings showing Sh23.086 million owed from exchange transactions, of which Sh5.102 million had remained outstanding for more than a year. Auditors said the balances lacked adequate supporting schedules and that the college had not put in place sufficient mechanisms to ensure the timely collection of fees. Lutembei attributed the outstanding debts largely to delays in government funding and the socio-economic circumstances of students in the arid Samburu region, where many learners depend on government support and public bursaries.
While acknowledging the financial pressures facing TVET institutions, the committee maintained that resource constraints could not absolve college managements of their obligation to comply with public finance, procurement and accountability laws, directing the institutions to strengthen internal controls, maintain proper financial records and provide documentary evidence to support claims of compliance with statutory requirements.
By Godfrey Wamalwa
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