Auditor flags Sh540m textbook distribution flaws in public schools

By Newsflash Reporter

Kenyan taxpayers could have lost up to Sh540.62 million due to irregularities in the distribution of textbooks to public schools, according to a special audit by Auditor-General Nancy Gathungu.

The audit uncovered major inconsistencies in the number of textbooks disbursed by the Ministry of Education and those received by schools, suggesting a mismanagement of the multi-billion-shilling textbook program.

The report, tabled before the National Assembly’s Public Accounts Committee, highlighted significant discrepancies in the disbursement of textbook capitation funds by the State Department of Basic Education (SDBE) to the Kenya Institute of Curriculum Development (KICD), which then procures textbooks for schools.

Millions lost in unaccounted textbooks

Between 2020 and 2024, the SDBE disbursed Sh27.9 billion to KICD but only acknowledged receipt of Sh28.2 billion, leaving an unexplained variance of Sh378.02 million. The audit revealed the SDBE neither explained the criteria used to allocate funds to KICD nor tracked how the funds were utilized.

Further, KICD did not provide a textbook procurement plan. The audit revealed some schools did not receive any books, while others got textbooks for subjects not taught at their institutions.

“Textbook deliveries, according to signed delivery notes, did not match distribution lists from KICD. In some cases, publishers delivered fewer textbooks,” Gathungu stated.

A total of 118 secondary schools, 225 junior secondary schools, and 26 primary schools were found to have received textbooks valued at Sh30.3 million for subjects they were not teaching.

Moreover, 415 secondary schools, 194 junior secondary schools, and 245 primary schools were supplied with fewer books than required for their student populations. This shortfall was valued at Sh295.6 million.

The report also flagged the non-delivery of textbooks worth Sh41.4 million to 183 secondary schools, 233 junior secondary schools, and 253 primary schools.

Another concern was the presence of 26 duplicate order numbers in secondary schools, 29 in junior secondary schools, and 21 in primary schools. This raised questions about delivery tracking and accountability.

Additionally, the audit revealed excess textbook deliveries to 394 institutions—189 secondary schools, 94 junior secondary schools, and 111 primary schools—amounting to Sh90.8 million. These discrepancies stemmed from flawed enrollment data used in the distribution process.

Delivery delays were also significant, ranging from three months to over three years. Gathungu added, “There were also 110 schools where no records of textbook deliveries, teachers’ guides, or other instructional materials were maintained.”