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Post Reply: Auditor General Exposes Missing Land Titles and Asset Records in 20 Kenyan Counties

<blockquote><div class="quotetitle">Quote from <a class="profile-link highlight-moderator" href="https://lawguide.co.ke/understanding-law/legal-forum/profile/lawyer/">Lawyer</a> on August 13, 2025, 6:41 am</div><div id="pl-7511"  class="panel-layout" ><div id="pg-7511-0"  class="panel-grid panel-no-style" ><div id="pgc-7511-0-0"  class="panel-grid-cell"  data-weight="1" ><div id="panel-7511-0-0-0" class="so-panel widget widget_sow-editor panel-first-child panel-last-child" data-index="0" data-style="{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;,&quot;background_image_size&quot;:&quot;full&quot;,&quot;background_image_opacity&quot;:&quot;100&quot;,&quot;border_thickness&quot;:&quot;1px&quot;}" ><div
			
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	<p dir="ltr" data-pm-slice="0 0 []">A comprehensive audit conducted by Auditor General Nancy Gathungu has revealed significant lapses in asset management across nearly 20 Kenyan counties, raising serious concerns about transparency and accountability in the management of public resources. The audit, covering the financial year ending June 2024, found that these counties lack proper ownership documents for land inherited from defunct local authorities and have failed to maintain accurate records for vehicles and equipment under their control. The report highlights deficiencies in compliance with financial reporting standards, with some counties failing to update asset registers or disclose assets in their financial statements, potentially exposing public resources to mismanagement or loss.</p>
<p dir="ltr">The audit identified 19 counties with missing ownership documents for land, including Elgeyo Marakwet, Nakuru, Kakamega, Lamu, Kisii, Taita Taveta, Garissa, Isiolo, Bomet, Embu, Kirinyaga, Nairobi, Kwale, Nyeri, Busia, Migori, and Kiambu. These counties inherited land from now-defunct local authorities, but the absence of title deeds and other ownership documents has created significant vulnerabilities. Additionally, the audit noted that 21 counties failed to update their fixed asset registers to include both inherited and newly acquired assets, resulting in incomplete records that obscure the true state of county resources.</p>
<h3 dir="ltr">Nakuru County</h3>
<p dir="ltr">Nakuru County faces severe documentation issues, with 966 parcels of land lacking title deeds and 445 vehicles missing logbook details in the asset register. The county is also embroiled in land disputes, including a 4.17-acre parcel in Mbombo, Elementaita ward, and another site in Elburgon Township, both of which lack consent or search certificates from the Lands Control Board. These disputes further complicate the county's ability to assert ownership over its assets.</p>
<h3 dir="ltr">Kiambu County</h3>
<p dir="ltr">Kiambu County stands out with a staggering 2,762 parcels of land unaccounted for in terms of ownership documents. Many title deeds in the county's possession are either registered under defunct local authorities, individuals, or not in the county's name, creating significant legal and administrative challenges. The county also failed to disclose certain assets and inventory balances in its financial statements, despite possessing land, buildings, furniture, motor vehicles, and ICT equipment.</p>
<h3 dir="ltr">Lamu County</h3>
<p dir="ltr">Lamu County lacks ownership documents for 20 parcels of land, further illustrating the widespread issue of undocumented public assets. The absence of these documents raises questions about the county's ability to protect its land from encroachment or illegal allocation.</p>
<h3 dir="ltr">Taita Taveta County</h3>
<p dir="ltr">Taita Taveta County has 665 parcels of land across various departments without proper ownership papers, undermining efforts to maintain a clear record of public assets. The lack of documentation leaves these assets vulnerable to disputes or loss.</p>
<h3 dir="ltr">Nairobi County</h3>
<p dir="ltr">In Nairobi County, the audit highlighted the absence of ownership documents for the Dandora dumpsite, a critical public asset. The lack of clear ownership records for such a significant site raises concerns about its management and potential misuse.</p>
<h3 dir="ltr">Kakamega County</h3>
<p dir="ltr">Kakamega County was flagged for lacking ownership documents and lease agreements for the County Aggregation and Industrial Park in Likuyani Sub-County. This gap in documentation could hinder the county's ability to fully utilize or protect this asset.</p>
<p dir="ltr">The audit revealed systemic issues beyond missing land titles. Many counties failed to comply with International Public Sector Accounting Standards (IPSAS) 17, which mandates the recognition of property, plant, and equipment in financial statements to ensure transparency and accountability. Counties such as Turkana, Homa Bay, Kitui, and Kiambu were specifically criticized for not disclosing assets and inventory balances, despite possessing them. This non-disclosure violates financial reporting standards and limits stakeholders' ability to assess the counties' investments and monitor changes in asset values over time.</p>
<p dir="ltr">The report also noted that 21 counties did not update their fixed asset registers, meaning their records do not accurately reflect the current state of county resources. This failure to maintain up-to-date registers exacerbates the risk of asset mismanagement and potential loss of public resources.</p>
<p dir="ltr">Despite the concerning findings, the audit acknowledged some progress in compliance with financial reporting standards compared to the previous financial year. Previously, eight county executives had similar non-disclosure issues, indicating a slight improvement in some areas. However, the persistent lack of ownership documents and incomplete asset registers in nearly 20 counties underscores the need for urgent reforms to strengthen asset management practices.</p>
<p dir="ltr">The absence of title deeds and logbooks not only raises questions about transparency but also increases the risk of land grabbing, illegal allocations, and disputes. For instance, the audit pointed out that many counties inherited assets from defunct local authorities without proper documentation, leaving them vulnerable to legal challenges or loss to private entities.</p>
<p dir="ltr">The findings of the audit highlight a critical need for improved governance and accountability in Kenya's devolved system. The lack of proper documentation for land and assets undermines public trust in county governments and their ability to manage resources effectively. Without accurate records, counties cannot fully account for their assets, making it difficult to prevent mismanagement, theft, or loss.</p>
<p dir="ltr">The Auditor General's report calls for immediate action to address these gaps, including the establishment of robust asset management systems, regular updates to asset registers, and efforts to secure ownership documents for all public assets. County governments must also prioritize compliance with IPSAS 17 to ensure transparency in their financial reporting.</p>
<p dir="ltr">The audit by Nancy Gathungu serves as a wake-up call for county governments to address longstanding issues in asset management. The missing land titles and incomplete asset records in 20 counties reflect deep-rooted challenges in governance and accountability. As counties work to resolve these issues, stakeholders, including residents and oversight bodies, will be closely monitoring their progress to ensure public resources are protected and managed transparently.</p>
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