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Irregular transfer of Kshs. 298,966,655 from the Kitui Hospital Account Number 01141303838201 to the Kitui County COVID -19 Account number 1000455543

On 7 July, 2020, a total of Kshs. 300, 000, 000 was credited to the Kitui Refeeral Hospital Account number 01141303838201 in two tranches of Kshs.50,000,000 and Kshs. 250,000,000. * The County Executive Committee Member (CECM) Finance, in a letter reference number CGKTI/CT/ADM/33/24 dated 23 July, 2020 to the Chief Officer Health and Sanitation, instructed the transfer of Kshs. 300,000,000 from the Kitui General Hospital Account to the Special Purpose Account (SPA) for the Covid-19 interventions. The letter stated that, the funds had been budgeted for under the County Supplementary II budget. According to the budget, the funds were earmarked for spending in 4 departments, namely Health, Trade, Agriculture and Education, ICT and Youth Development. On 27 July, 2020, the Heath Administrative Officer at Kitui Referral Hospital and the Accountant vide a letter reference number CGKTI/KCRH/FIN/1 (48) to the Manager Cooperative Bank-Kitui Branch instructed the transfer of Kshs. 298, 966, 655 from the Kitui Hospital Account number 01141303838201 to the Kitui County COVID -19 Account number 1000455543 at the Central Bank of Kenya. On 3 August, 2020, Kshs. 298, 966, 655 was debited from the Kitui County Hospital Account to the Kitui County COVID-19 Account no: 1000455543 at the Central Bank of Kenya. The transfer of Kshs. 298, 966, 655 from the hospital operations account to the Kitui County COVID-19 account was irregular and contrary to the Supplementary Appropriation Act, 2020 which indicated that the funds were ring- fenced for Covid-19 pandemic activities at the Kitui County Referral Hospital. Consequently, the beneficiaries of the funds were: Department of Trade; Department of Agriculture; and Department of Education, ICT & Youth Development in addition to Department of Health & Sanitation.