The trial of Ali Korane, former Garissa Governor, continued today, with a prosecution witness, Mark Koech, narrating how Sh 233 million was approved by the Controller of Budget but was irregularly diverted and not used for the intended purposes.
In his evidence in chief, Koech a told trial Elizabeth Juma that the Controller of Budget Margaret Nyakang’o on December 14, 2018, approved a request from Garissa Chief Finance Officer Ibrahim Nur Malow to grant a credit of Sh 233,506,000 from the county expenditure account for the Kenya Urban Support Programme.
The witness who is Chief Physical Analyst at the office of the Controller Budget said that the funds were approved by Nyakang’o after receiving the work plan and reviewing it to confirm that the same was captured in the budget and the intended purpose was well indicated.
He also produced in court a letter between Mulow and the Municipal manager of Garissa Municipality board Abdi Shale dated December 13, 2018, with the list of projects the Garissa municipality wanted to be financed under the Kenyan urban support program financial year 2018 to 2019.
“Once the request is received by the Controller of Budget and reviewed according to the budget and Appropriation Act, she will issue a Form B approving grant for credit and addressed to the relevant county government and copied to Central Bank of Kenya (CBK) communicating the approval of credit of budget for the county to withdraw funds from the county revenue fund which is in the CBK. For this case the control budget issued the Form B dated December 12, 2018,” said Koech.
The witness further denied their office having received a substituted work plan for the Sh 233 million sought by the Garissa county government.
“I’m not aware of any other work plan from Garissa County Government seeking to change the purpose of funds earlier sought.I also confirm that once the funds are moved from the county revenue fund the county is not allowed to make another request seeking substitution,” said Koech.
The witness further informed the court that Garissa county officials led by Korane and Malow were expected to implement the activities as per the approved work plan.
“The account officers of the county government are expected to work the approved budget and ensure that projects are within plans. And at the end of the year they file returns with the Auditor General for auditing purposes,” Koech noted.
The witnesses however revealed that the report for the transfer of funds to the Garissa county government was never tabled in Parliament as required.
The witness was testifying in a case where former Governor Koran and Chief Finance Officer Ibrahim Nur Malow are charged with Head of Treasury Mohammed Ahmed Abdullahi, Municipality County Executive Officer Abdi Shale and the Municipal head of accounting Ahmed Abdullahi Aden for embezzling Sh233,506,000 grant to the county by the World Bank for the financial year 2018 to 2019.
