A recent audit report has placed Kisumu County administration on the spot over allegations of misappropriation of public coffers amounting to 3.7 million.
These include a controversial purchase of Ayrshire dairy cows where Auditor General Edward Ouko now says the county cannot fully prove that the funds were used for the purpose.
Instead, he says, available records show that only one cow was bought through the county's Agriculture department, meaning that only one cow was bought at Ksh3.7 million.
This raises questions on the whereabouts of the remaining 26 cows, after the county claimed to have bought 27 of the animals at the amount.
The money was allocated for the purpose in the financial year 2017/2018, reports the Citizen Digital on Thursday.
Ouko also says that the registration number of the vehicle that was reportedly used to ferry them is also not indicated, which points at another theft of monies.
Asked for his comments on the same, County Agriculture CEC Gilchrest Okuom refused to comment on the issue.
Ouko also says that no tender was announced before the supposed acquisition of the animals, and there are no records proving that the farmers from whom they were supposedly bought received their money.