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Utilization of COVID-19 funds from the Hospital’s own Funds indicated Unaccounted amount of Kshs.115,000,000

The Management of the Moi Teaching and Referral Hospital did not avail documents to support expenditures of Kshs. 85,000,000 incurred in the financial year 2019/2020 and Kshs. 30,000,000 incurred in the financial year 2020/2021. Under the circumstances, the special audit could not confirm the lawfulness and effectiveness of an amount of Kshs. 115,000,000 incurred by the Moi Teaching and Referral Hospital from Own Source funds. It is recommended that further investigations should be conducted on utilization of the funds to establish any criminal activities.