The fertiliser scam was first questioned by Mr Ouko in his 2014/2015 but a year later the cereals board is unable to prove whether Sh2,129,128,558 fertiliser subsidy was actually purchased.
Apart from the Sh2.1 billion, the report also raises concern that taxpayers might lose a further Sh45 million in non-delivered subsidy fertiliser that was procured in the 2016/2017 financial year.
A staggering Sh2.1 billion disbursed by the State department of Agriculture to the National Cereals and Produce Board (NCPB) as a subsidy to purchase fertiliser for farmers cannot be accounted for, the Auditor-General says.
In his report, Mr Edward Ouko says NCPB failed to provide verifiable documents for audit to confirm the actual quantity of fertiliser bought, the quality sold to the farmers and the selling prices.
