Table 11

District Transaction Date Amount Cheque Payee (as per stubb) Cheque Date
(per bank statement) (Ksh) # (per cheque)

Kajiado 30-Dec-06 44,000.00 571 Bititec Systems & Supplies 20-Dec-06

Kajiado 26-Jan-07 242,468.00 582 Masai Stores Ltd. 26-Jan-07
Kajiado 1-Aug-07 17,600.00 836 Kick Start International Inc 28-Jun-07
Kajiado 26-Jul-07 149,980.00 851 Masai Stores Ltd. 24-Jul-07
Kajiado 31-Oct-07 130,000.00 863 Elangata enkima Primary School 4-Sep-07
Isiolo 20-Nov-06 329,023.00 662 Madiba Engineering Works 17-Nov-06
Nyeri 6-Aug-07 284,159.00 1149 Wisa General Merchants 26-Jun-07
Nyeri 12-Jul-07 572,586.00 1189 Patent General Services 26-Jun-07

Some Other Behaviors Observed in Reviewing Cleared Cheques

99. As part of the third party verification exercise INT sought all cleared cheques (i.e. all original
cheques presented to the bank) for all districts sampled and Headquarters Citibank accounts for
the period 1 July 2006 to 30 June 2008. This was an important part of the audit to enable INT
to verify that the payees recorded on the cheques were the ultimate beneficiaries of the funds
and that the payee was the same party recorded in the cashbook and was the party that provided
the goods or services to the project. As referred to above, the response from the banks has not
been completely satisfactory as a significant number of cleared cheques have not been
provided to date, some nine months after the initial request.

100. Cleared cheques provided by Kenya Commercial Bank’s (KCB) Kajiado branch for the
project’s Kajiado district office did show alterations to the payee on the face of the cleared
cheque. In several instances it appears that the alteration was due to the incorrect spelling of
a payee’s name, but another cleared cheque showed the original payee (Commissioner of
VAT) crossed out and a totally different payee (Esopen Auto Gen Merchants) inserted.

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