It was established that the Mandera County Referral Hospital received in its Kenya Commercial Bank Account No.1149105127 Kshs.300,000,000 on 02 July, 2020 from the Ministry of Health. The amount had been appropriated by Parliament and budgeted for in the Ministry of Health Recurrent Supplementary II budget for the COVID-19 Response. However, the special audit established that procurement amounting to Kshs. 228,910,610.00 did not have professional opinions contrary to the provisions of the Act.