Bomet had outstanding pending bills amounting to Sh267.7 million which has not been supported by authentic documents. Kajiado owned a cattle ranch but the value of the ranch and the livestock were not disclosed in the financial statements present for the audit for the financial year 2017/2018. The Audit report revealed that the county of Laikipia misallocated expenditure amounting to Sh22.1 million to unrelated items Former Auditor General Edward Ouko, in his 2017/2018 audit report for Bomet County revealed the county paid Sh32.3 million to clear debts owed by four co-operative societies to Agricultural Finance Corporation and FMD East Africa. However, it was unclear why the county government paid debts.The devolved unit explained it had taken ownership of eight tractors belonging to the cooperatives societies but no logbooks were provided for the audit verification. The audit also revealed that a total of 213 new employees with a monthly gross salary of Sh11.1 million were employed in the year under review but the vacancies were not advertised. Neither was their recruitment done by the County Public Service Board, contrary to the requirements of county Government, Act 2012.Sec...