TO: DIRECTOR GENERAL FROM: INTERNAL AUDIT

DIRECTORATE
CC: RDE – EASTERN REGION
CDE - MAKUENI COUNTY
REF NO: NEMA/IAS/AR/VOL.1/46(d) DATE: 28TH MARCH, 2023

RE: MAKUENI COUNTY AUDIT REPORT FOR FINANCIAL YEAR 2021/2022 AND
2022/2023

1.0 INTRODUCTION

The Internal Audit team carried out routine systems and compliance audit of Makueni
County office in the month of March 2023. The main aim of the review was to establish
the level of compliance with the laid down policies and procedures, as well as other
regulations being implemented within the County office. A risk-based approach was
applied during the review.

2.0 AUDIT OBJECTIVES

The specific objectives of the audit were to;
i. Assess the adequacy and effectiveness of controls put in place by the
management in their operations.

ii. Determine the level of adherence to prevailing laws and regulations in issuance
environmental licenses.

iii. Evaluate the level of compliance with financial management and procurement
regulations.

iv. Establish any risks that could inhibit achievement of the set objectives within the
county.

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3.0 AUDIT SCOPE AND METHODOLOGY

The audit covered all activities undertaken by the county office over a period of two
years.
The audit methodology applied included;
i. Interviews and discussions with the county staff.
ii. Review of documentation systems adopted by the county such as technical files/
registers, work-plans, progress reports, financial and procurement records
where applicable.
iii. Physical verification of project sites
iv. Review of previous audit reports.

4.0 FINDINGS

4.1 Finance and Administration

A. Staff Establishment
There are three (3) members of staff made up of the County Director of Environment,
Environmental Enforcement Officer and a driver. They are assisted by a casual

It was noted that the casual had not been paid for two months as at the time of audit

Risk/Effect
Bad reputation of the Authority

Recommendations
Head office should facilitate timely payment of casuals

B. Office space
The county office is hosted by the District Commissioner. NEMA office was allocated
two roomed space which accommodates the CDE, officers and interns / students and
also doubles up as the registry for all files.

Risk / Effect
Bad image of the Authority
Lack of ample office space may adversely affect service delivery.

Recommendation
Management should facilitate the county with a bigger office space and consider
constructing an office block / green point in the long run.

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C. Office furniture
The county office received two incomplete workstations that are not assembled. The
furniture has been lying idle in the office for months now. The office was informed that
the supplier was to go and assemble the workstations and as at the time of audit that
was yet to happen
The office has old rickety chairs that are a danger to the officers and clients.

Risk / Effect
No value for money
Lack of adequate furniture.

Recommendation
Management should compel supplier to assemble the workstation and in future in case
of such supplies, suppliers should assemble at the point of delivery.

D. Transport
The office has a motor vehicle model Suzuki Vitara registration number KCT 180Y. The
motor vehicle is serviceable but is not ideal for the terrain of the county.

Review of work tickets revealed that all work-tickets from January 2022 to January
2023 had been surrendered and filed appropriately.
Risk / Effect

Risk of non-response to incidences and inspections because of the terrain of the

county

Recommendation
The county office be provided with a motor vehicle ideal for the vast terrain.

E. ICT Equipment
The office has a printer which is very old and slow. It neither picks nor flip papers.
Internet connectivity
The internet in the office is not stable. The office experiences a downtime of even close
to a month.
Biometric system
The biometric system is not working.

Risk / Effect
Poor and delayed service delivery caused by internet challenges

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Value for money not achieved because of frequent internet down times

Recommendation
There is need to invest on the ICT assets

F. Financial Management
The audit team observed that the county office bank account was not active.

G. Service Charter
The office is in custody of old service charter written in English and two current
service charters in Kiswahili.

Risk / Effect
Lack of updated service charter

Recommendation
Corporate communications should facilitate the office with the current service charter
in English for ease of service delivery

4.2 Technical Review

A. Online system for processing SPR, CPR, EDL and Waste Transport Licensing
The utilization of the systems is wanting in terms of both speed and reliability.
There are instances when the system may be down for close to a whole day or a whole
week.
The system is slow and officers may process one or two licenses in a day.
In addition, the following issues were noted as at the time of audit:
- The system was neither generating invoices nor accepting payments
- Summary Project Reports (SPR) could be approved but not printed

Risk/Effect
Disgruntled proponents and frustrated officers causes repulsion of the adoption of
technology.
Delay in reviews and licensing of projects

Recommendation
There is need for Management to enhance the ICT assets as per the need at hand.

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B. EIA licensing review

Comprehensive Project Reports (CPR) and Summary Project Reports (SPR)

The county processes an average of 100 Comprehensive Project Reports (CPR) and
100 Summary Project Reports (SPR) for licensing in a year.
Registers are well maintained and updated.

It was noted that reports received were previously not filed until the file is closed and
license issued. In addition, there were instances where licenses were issued but the
reports were not filed.

From the sampled files, instances where they were delays in licensing was either
because of proponents not addressing issues raised on a timely basis or because of
system down time.

Risk/Effect
Poor record management
Recommendation
County office management to ensure that good practices of record management and
proper filing are done.

C. Waste Management
For solid waste management, there is one (1) designated dumpsite in Wote town.
This dumpsite does not comply with the 10 minimum points as follows;
o There is discharge of leachate into River Kaiti
o Open burning being practiced.
o It is an open dumpsite.
o Uncontrolled dumping.
o The site is not manned
o The sites are not licensed as required under the Environmental Management
and Coordination (Waste Management) Regulations of 2006.

Waste transportation vehicles

The County Government vehicles are not licensed.
Incinerators
There is one incinerator in Makindu Hospital which is not licensed.

Risks/Effects
Non-compliance by the county government.

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Recommendations
Management should compel the County Governments to license the dumping sites,
incinerators and the transport vehicles.

D. Water Quality - Effluent Discharge License (EDL)

Register / Log of facilities is maintained. The register is categorized into different
sectors including petroleum, hotels, hospitals and quarrying
It was noted that the portal generates licenses indicating date of expiry as December
2022 instead of December 2023.

Risks/Effects
ICT can edit the date manually hence risk of manipulation of system

Recommendations
Enhance the systems at hand

E. Inspections and Monitoring

Inspections register is maintained and is updated
However, it was noted that frequent inspections are not undertaken because of lack of
adequate resources.

Risks/Effects
Loss of revenue
Re-emergence of plastic bags in key towns like Emali, Makindu and Sultan Hamud.

Recommendations
Inter county inspections should be reintroduced / funded and undertaken at least bi
yearly. This ensures increased revenue as well as curbing the reemerging banned
plastic bags.
The County officers be facilitated with adequate resources to undertake more
frequent inspections and monitoring

F. Incidences Management and Monitoring

It was noted that incidences received register is maintained.

All incidences are responded to and the action taken and remarks are indicated
Actual complaints are filed

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Commendation,
Management is urged to keep it up

G. Environmental Inspectors

The Environmental Enforcement Officer in the office is not a gazetted inspector

despite undertaking inspections in the County and also does not have inspectors
uniform.
Recommendation
The environmental inspectors should be gazetted and be provided with uniforms,
boots and jackets for ease of undertaking the inspections.

H. Operationalization of County Environment Committee (CEC)

As at the time of audit, Makueni County was in the process of gazetting the County
Environment Committee. The names of the members were with the Government
publishers for gazettement.
It was noted that there was a budget for an integral meeting and induction.

Key environmental issues in Makueni County include:

i. Effluent discharge management issues due to lack of sewer lines.
ii. Re-emergence of plastic bags especially in the towns of Emali, Makindu and
Sultan Hamud.
iii. Sand harvesting.
iv. Forest fires.
v. Solid waste management

The CDE to confirm if gazettement was done

5.0 DISCUSSION WITH MANAGEMENT

The audit findings were discussed with Management. The county management
committed to implement the recommendations made, as they await support from the
head office.

6.0 APPRECIATION
We wish to thank the management and staff of Makueni County for the cooperation
and assistance accorded during the audit. The audit team received adequate

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cooperation and the county team committed to implement the recommendations
made.

Mildred Nganga

DIRECTOR - INTERNAL AUDIT