Audit finds 12 public universities unable to account for assets worth Ksh19.6 billion

Twelve public universities, among them Kenyatta University, Jomo Kenyatta University of Agriculture and Technology (JKUAT), Egerton University, and the University of Nairobi, cannot account for land and assets valued at Sh19.6 billion, the Auditor-General has revealed.

In her report for the 2023/24 financial year, Auditor-General Nancy Gathungu warned that the lack of ownership documents — including title deeds and transfer records, leaves the institutions vulnerable to encroachment and possible loss of property.

“Review of the universities’ records revealed that twelve (12) public universities lacked ownership documentation for properties and other assets valued at Sh19,550,011,056,” the report states.

At Kenyatta University, auditors flagged 12.472 hectares of land valued at Sh123.3 million that had already been encroached upon, along with another parcel worth Sh880,000 that lacked ownership documents.

At JKUAT, land worth Sh16.56 billion had not been formally transferred to the institution. South Eastern Kenya University also lacked documentation for land and intellectual property worth Sh2 billion.

Egerton University’s report raised red flags over conflicting acreage figures between 1,500 and 2,000 acres of land set aside for maize farming, with no clear beneficial owner or disclosed value.

The National Defense University excluded land and buildings housing its headquarters from its Sh39.4 million property balance. Turkana University College also failed to provide ownership documents for land valued at Sh80 million.

At the Kenya Advanced Institute of Science and Technology (Kenya-AIST), auditors found no ownership papers for assets worth Sh36.7 million transferred from the Ministry of Education. Laikipia University was flagged for lacking documents for land worth Sh547 million.

Murang’a University of Technology reported 18 parcels of land valued at Sh54 million that had either been encroached upon or hived off from a main parcel. It also held long-term investments worth Sh25.3 million still registered under trustees of Murang’a Technical College.

The University of Nairobi (UoN) was flagged for unsupported intangible assets worth Sh4.2 million, as well as a UNES Limited balance of Sh4.39 million without contract documents. The report also noted un surveyed parcels of land prone to encroachment, unsupported work-in-progress valued at Sh222.4 million, and gold worth Sh76 million whose existence auditors could not verify. Gathungu further cautioned that UoN’s fixed asset register was kept on an unsecured Excel file, making it prone to unauthorized edits.

Multimedia University of Kenya could not verify ownership of two motorcycles in its possession. At Kenyatta University, additional capital assets worth Sh142 million, including a perimeter wall and water tanks, had not been captured in financial statements.

The report also revealed record-keeping gaps in other institutions. The Technical University of Kenya’s asset register lacked key details for items worth Sh90.9 million, while Garissa University’s fixed asset register was incomplete.

The Auditor-General stressed that the discrepancies underscore weak internal controls across universities, putting billions in public assets at risk.