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The audit 2024/25

Kilifi County, Auditor-General's Report

An independent check of the county's accounts: was money spent lawfully, and can the county show where it went?

Sample figures. This page shows how the summary will look. The numbers are placeholders, not taken from the real document. Please don't quote them.

In a nutshell

The auditor gave a qualified verdict: the accounts are mostly fair, but about KSh 177 million in spending had problems. Unpaid bills of KSh 2.1 billion were flagged for the third year running.

At a glance

  • Worth a closer look:

    Audit verdict: Qualified

    The accounts are mostly fair, but the auditor found specific problems. 14 issues from earlier audits are still unresolved.

  • Worth a closer look:

    KSh 177 million of spending had problems

    Money the auditor couldn't confirm was used properly, not counting unpaid bills. About KSh 120 for each resident.

  • Worth a closer look:

    2 of these problems were raised before

    The same problems coming back suggests earlier recommendations weren't acted on.

  • Worth a closer look:

    No clean audit in the last 5 years

    Every year on record had problems serious enough to affect the verdict.

Per-resident figures use the 2019 census population of 1,453,787.

Problems the auditor found

Largest amounts first.

  • Unpaid billsRaised before

    Unpaid bills keep growing (KSh 2.1 billion)[p. 15]

    Suppliers and contractors were owed KSh 2.1 billion at year end, some for more than three years.

  • Spending without proper recordsRaised before

    Fuel and travel spending without receipts (KSh 86 million)[p. 4]

    The county couldn't show receipts or travel records for these payments.

  • Stalled or incomplete projectsIn the 5-year plan

    ECDE classrooms paid for but not finished (KSh 42 million)[p. 9]

    Auditors visited 12 classrooms that had been fully paid for. Five had no roof or doors.

  • Salaries and staff

    Staff paid without personnel files (KSh 31 million)[p. 11]

    Some people on the payroll had no appointment letters or ID records on file.

  • Revenue not collected or banked

    Fees collected but not banked (KSh 18 million)[p. 13]

    Market and parking fees were recorded as collected but never reached the county's bank account.

Verdicts over the years

A clean verdict is the goal. Repeated qualified or adverse verdicts are a warning sign.

  1. 2020/21Qualified
  2. 2021/22Qualified
  3. 2022/23Adverse
  4. 2023/24Qualified
  5. 2024/25Qualified

The budget cycle

Before this

The budget 2026/27

After this

–
More about this document
When it's published
Due within six months after the financial year ends, so by 31 December.
Why it matters
It is the last word on whether the money was used properly. The same problems appearing year after year is a warning sign.
The law
Constitution of Kenya, Article 229; Public Audit Act 2015

Sources

  • Report of the Auditor-General on the Financial Statements of Kilifi County Executive for the year ended 30 June 2025
  • Data status: Sample figures
  • Entered by Sample data