A recent audit by Auditor General Nancy Gathungu has revealed that nearly 20 county governments in Kenya lack crucial ownership documents for land and vehicles inherited from the now-defunct local authorities.
The report shows that these counties have failed to secure title deeds for several parcels of land and logbooks for vehicles and equipment under their control, raising concerns about asset management and transparency at the county level.
The affected counties include Elgeyo Marakwet, Nakuru, Kakamega, Lamu, Kisii, Taita Taveta, Garissa, Isiolo, Bomet, Embu, Kirinyaga, Nairobi, Kwale, Nyeri, Busia, Migori, and Kiambu.
“Review of County Executives’ records revealed that 19 County Executives did not have ownership documents,” the audit notes.
Asset Registers Not Updated
The report also found that 21 counties failed to update their fixed asset registers to reflect inherited or newly acquired assets during the financial year. This omission means the registers do not show the true status of county resources.
Counties including Turkana, Homa Bay, Kitui, and Kiambu were singled out for not disclosing certain assets and inventory balances in their financial statements despite possessing them. These assets include land, buildings, furniture, motor vehicles, and ICT equipment.
The Auditor General pointed out that this non-disclosure violates IPSAS 17 rules, which require entities to recognise property, plant, and equipment to enable accurate financial assessment and monitoring over time.
“However, this is an improvement from the previous financial year, where eight county executives had similar non-disclosure issues, indicating some progress,” the report adds.
Specific County Findings
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Nakuru: Missing title deeds for 966 parcels of land and no logbook details for 445 vehicles. Land disputes also exist over parcels in Mbombo (Elementainta Ward) and Elburgon Township.
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Lamu: 20 parcels of land without ownership documents.
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Taita Taveta: 665 parcels lacking title deeds across various departments.
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Nairobi: Still without ownership documents for the Dandora dumpsite.
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Kiambu: Leads with 2,762 parcels lacking titles; several deeds are not in the county’s name or belong to defunct authorities or individuals.
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Kakamega: No ownership documents or lease agreements for the County Aggregation and Industrial Park in Likuyani Sub-County.
