COFFEE BAR: Analysis of Embakasi South NG-CDF(2021-2022)
During our coffee bar at the MuYI hub we had 34 participants,5 were females and 29 males. We discussed about the National Government Constituencies Development Fund (NG-CDF) which was established to facilitate the implementation of development projects at the grassroots level, ensuring that the needs of local communities are adequately met. This report provides an overview of how the NG-CDF money has been utilized in Embakasi South, highlighting key projects, their impact, and any challenges faced during implementation.
The NG-CDF funds were disbursed to support various development projects in education, health, infrastructure, security, and social services. Embakasi South, like many other constituencies, relies heavily on the NG-CDF for infrastructure development, educational improvements, and community welfare projects.
Additional grants and transfers are shown in the statement of receipts and payments to the financial statements. This overstates the spending since there was a double payment of rent, resulting in the related check being posted twice, included in the emergency project expenses, which also includes rent incorrectly. It was not possible to verify the authenticity and completeness of the Kshs. 6, 035,859 emergency project balance.

Transfers to Other Government Units: The financial statements show Kshs. 32,023,982 in transfers to primary schools, but the year’s budget execution by sectors and projects shows Kshs. 35,593,982 in total transfers. An analysis of the data showed that Kshs. 6,995,000 was paid to a contractor from the Kshs. 32,023,982 transferred to primary schools, and Kshs. 7,838,708 was paid to two (2) contractors from the total amount of Kshs. 80,616,219 transferred to secondary schools. Nevertheless, the audit was not given access to the specifics of the corresponding supply.
Additional Grants and Transfers are shown in the statement of receipts and payments to the financial statements. Bursaries for secondary and tertiary education totaling Kshs40, 739,381 and Kshs. 15,642,500, respectively, are included. Section 48 of the National Government Constituencies Development Fund Act, 2015 states that the funding of social security programs and education bursary schemes shall be considered as development projects for the Act, provided that such projects shall not be allocated more than thirty-five percent of the total funds allocated for the Constituency in any financial year. The total amount represents 38% of the total transfers from the NG-CDF Board, which is 3% above the allowable limit of 35%.
The analysis that was submitted to support the Kshs. 15, 642,500 for the bursary-tertiary institutions came to Kshs. 14, 970,000, leaving a Kshs. 672, 500 payment that was issued without justification or support. Under the given conditions, it was not possible to verify the completeness and accuracy of the financial statements balances about the use of goods and services, payments to elementary and secondary schools, and other grants and transfers.
The reconciliation statement for cash and cash equivalents showed payments of Kshs. 21, 308,448 in the cash book that were not shown in the bank statement. The status of the stale checks and the proof of when the checks were cleared were not supplied by management. Furthermore, the cash book posts were made in pencil, which gave them a transient quality and left them open to illegal changes. In addition, a number of overwritings and cancelations were made without the requisite signature of the officer inspecting the cash book or making the repairs. It was not possible to verify the accuracy and completeness of the Kshs. 15, 847,490 cash and cash equivalents balance under the given conditions.
The youths expressed frustration and disappointment over the misuse of NG-CDF funds. They demanded greater transparency and accountability, calling for stricter oversight mechanisms.

- Conduct regular and independent audits of NG-CDF projects to ensure funds are used appropriately.
- Make all financial reports and project plans publicly accessible to foster transparency.
- Engage community members in the planning and decision-making processes to ensure projects meet local needs.
- Establish robust feedback systems for the community to report concerns and suggestions.
- Advocate for laws that mandate severe penalties for misappropriation of public funds.
- Develop and implement tools for effective monitoring and evaluation of NG-CDF projects.
Conclusion
The discussion on NG-CDF money in Embakasi South highlights a critical need for systemic changes to ensure the fund achieves its intended purpose. By enhancing transparency, involving the community, and enforcing legal reforms, the integrity of NG-CDF can be restored, ensuring that the funds contribute to genuine development and improvement of living standards in Embakasi South.
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