At least 27 counties will be investigated for alleged misappropriation of Covid-19 funds.
Auditor General Nancy Gathungu said counties flouted procurement procedures and paid for fictitious tenders.
Embu, Homa Bay, and Murang’a counties are accused of issuing quotations to non-pre-qualified bidders.
The AG accused Busia, Kakamega, Marsabit, and Meru counties of allegedly procuring medical supplies without conducting a market survey.
Bomet and Meru are said to have irregularly split procurement tenders contrary to section 54 (1) of the Public Procurement and Asset Disposal Act, 2015.
Baringo, Lamu, Mandera, Migori, Nyandarua, and Trans Nzoia counties are said to have ignored competitive bidding in their procurement process by employing direct procurement.
According to the Auditor, Kajiado, Kirinyaga, Laikipia, and Tharaka Nithi allegedly procured goods without valid contracts.
The audit report states that Bungoma and Kitui allegedly misappropriated the Kenya Devolution Support Project funds.
The AG called on the Ethics and Anti-Corruption Commission (EACC) and the Directorate of Criminal Investigations (DCI) to probe the alleged misuse of public funds and take appropriate action against county officials found culpable.