Key issues include:
1. Budget Utilization & Fund Management – Ineffective monitoring has led to funds remaining unspent at the end of the financial year.
2. Community Project Implementation – Weak accountability and contract management have caused project delays, backlogs, and abandoned projects despite advance payments to contractors.
3. Youth & Women Empowerment Grants – Misuse of funds, lack of compliance enforcement, and missing expenditure records raise concerns about transparency.
4. Soft Loan Management – Poor loan recovery and weak penalty enforcement have led to significant unpaid balances.
4. Bursary Management – Inadequate verification and monitoring have resulted in bursaries being paid for absent students and for non-eligible courses.
5. Procurement & Asset Management – Poor contract oversight has led to delays, substandard supplies, and compromised value for money.
Overall, the report underscores systemic governance failures that hinder effective use of CDF resources.
