Officials of the Kibwezi-Makindu Water and Sanitation Company Limited (KIBMAWASCO) appearing before The County Assembly’s Public Investment Committee (PIC) on September 24, 2025. Photo Andrew Mbuva. 
By Andrew Mbuva
The County Assembly’s Public Investment Committee (PIC) has placed two of Makueni’s leading water companies under sharp scrutiny after damning audit reports revealed widespread financial mismanagement, governance failures, and operational inefficiencies.
For two days, on September 24 and 25, the committee, chaired by Hon. Brian Nzoka of Masongaleni Ward, convened at the Assembly Buildings in Wote to interrogate officials from Kibwezi-Makindu Water and Sanitation Company Limited (KIBMAWASCO) and Mbooni Water and Sanitation Company Limited (MBONIWASCO).
The hearings were guided by Deputy Director Phillip Mutai from the Office of the Auditor-General, who presented the findings for the fiscal years ending June 30, 2022, 2023, and 2024.
Those summoned to appear included KIBMAWASCO Managing Director Joseph Mwololo, Board Chair Gideon Muange, and Finance Officer Francis Muendo. MBONIWASCO was represented by Managing Director Nicodemus Titus, HR and Administration Manager Stephen Kioko, and Dr. Daniel Kisee from the County Department of Water.
The officials were grilled on a wide range of audit queries that cast doubt on the lawfulness, effectiveness, and accountability of their operations.
The Auditor-General’s report on KIBMAWASCO for the year ending June 2024 revealed glaring irregularities. The company had made a Kshs.2.2 million provision for doubtful debts despite lacking a policy on bad debt management, raising questions about the adequacy of the provision.
It also invested Kshs.12 million in a short-term deposit without documented board approval, an action deemed irregular. Even more worrying was the loss of 58 percent of the company’s water production, attributed to leakages and illegal connections, far above the 25 percent ceiling set by the Water Services Regulatory Board.
The company was further faulted for continuing to apply an outdated tariff that expired more than a decade ago, in breach of the Water Act, 2016.
MBONIWASCO did not fare better. The Auditor-General issued a qualified opinion on its financial statements, pointing to serious weaknesses in financial management.
The company had receivables worth Kshs.1.2 million outstanding for over a year, with no debt management policy or recovery measures in place. It was also found to be operating under an undated and ungazetted tariff that had been in use since 2012, contrary to regulations.
The company’s wage bill was another point of contention, consuming 77 percent of its total revenue, well above the legal limit of 35 percent. Like KIBMAWASCO, MBONIWASCO also struggled with non-revenue water, losing nearly half of its total production.
Beyond financial and operational concerns, MBONIWASCO’s governance practices came under fire. The Auditor-General reported that all 13 employees were from the same ethnic community, with none being persons with disabilities, a direct violation of diversity and inclusivity requirements under the law.
The company was also found to lack a strategic plan, internal audit department, audit committee, and risk management strategies, leaving it exposed to inefficiencies and risks. To make matters worse, the firm had outstanding payables amounting to Kshs.5.6 million that had remained unsettled for more than three years.
Committee members expressed deep concern over the revelations, accusing the two companies of failing in their mandate to deliver safe, reliable, and affordable water to residents. Chairperson Hon. Nzoka condemned the extent of non-revenue water and the absence of compliance with basic governance standards, warning that the public was bearing the brunt of inefficiency and mismanagement.
The committee has now directed both companies to provide all missing documentation within seven days. It also instructed them to immediately resolve issues that can be addressed internally and to seek support from the County Department of Water for more complex challenges.
A detailed report with recommendations will soon be tabled before the County Assembly. The report is expected to propose far-reaching reforms and stricter oversight of the troubled utilities, signaling the Assembly’s commitment to safeguarding public resources and ensuring efficient service delivery to all residents of Makueni.
