There was no evidence that Kenyatta National Hospital had in place, work plans to guide in the utilization of the following funds:
• Kshs.350,000,000 for COVID-19 Emergency Response, AIE 685777;
• Kshs.250,000,000 for COVID-19 Emergency Response, AIE N0 685793;
• Kshs.140,000,000 for ‘Conversion Day CARE Center to Ward for COVID-19 Health Care Workers, Receipt Number 05266351. Absence of work plans on utilization of COVID-19 funds implies inadequate programme planning that may have resulted in inefficient and ineffective utilization of funds resulting in value for money risks.