City Hall officials secretly opened an account at a local bank, into which over Sh150 million was deposited within months.
The account appeared to be structured as an expenditure facility but functioned solely as a revenue channel, receiving large transfers without any corresponding invoices, contracts or supporting statements to establish the nature of the payments.
An audit also uncovered deep gaps in how Nairobi City County accounted for millions of shillings in receivables and foreign travel.
An audit has revealed that millions of shillings were quietly routed into a little-known Nairobi City County bank account almost immediately after it was opened, an account that auditors now say had no documented authority, no disclosed signatories and no financial records explaining its existence or the flow of funds through it.
In the latest Auditor-General’s report on the county government for the financial year ending June 2025, officials were faulted for secretly opening an account titled NCC Imprest Operations Account at a local bank in November 2024, bypassing the standard public finance controls that govern county revenue and expenditure.