The special audit also established that as of the date of the audit, all airtime scratch cards worth Kshs. 3,000,000 had been fully issued. However, a review of the availed list of beneficiaries of the cards revealed that, only airtime worth Ksh 869,000 were dully signed for by the recipients. The audit could not confirm how a balance of airtime worth Ksh 2,131,000 were issued out and to which beneficiaries since there was no evidence that the recipients had signed acknowledging receipt of the airtime.