MOMBASA, Kenya—A fresh complaint to the Directorate of Criminal Investigations has revived questions over KSh.12.25 million in unaccounted income identified in a 2016 forensic audit of the Architectural Association of Kenya’s financial transactions between 2013 and 2015.
Arch. Dancan Odhiambo Omondi, chairperson of the association’s Coast Branch, has asked the DCI to investigate the findings and establish whether any individuals should face criminal liability over the funds, which the audit said comprised members’ subscriptions and proceeds from the sale of professional documents.
In a letter dated March 14, 2026, addressed to the DCI director, Omondi also called for investigations into a separate allegation that KSh.40,000 was paid to officials of the Kenya Revenue Authority to secure a tax clearance certificate.
The complaint refers to a forensic audit conducted by Clyde and Associates and dated August 2016. The exercise examined AAK’s financial transactions for 2013, 2014 and 2015 after allegations of financial impropriety involving a member of staff responsible for the association’s accounts.
According to the audit, KSh.12,251,239 in income could not be accounted for during the review period. Of this amount, KSh.6.9 million related to the sale of documents, while KSh.5.35 million comprised members’ subscriptions and entrance fees.
The auditors attributed the largest share of the discrepancy to 2014, when KSh.6.11 million was identified as unaccounted for. The corresponding amounts were KSh.2.05 million in 2013 and KSh.4.09 million in 2015.
The report said the income had been received through cash and M-Pesa, including payments made to a telephone number that was not the association’s authorised till number. The auditors further reported that the amounts in question had neither been banked nor reflected in the management accounts.
The investigation also encountered gaps in the association’s financial records. The auditors said 50 receipt books were missing, including 35 relating to 2013 and 15 for 2015, making it impossible to compute total income for those two years. They nevertheless conducted alternative forensic tests to identify and quantify income that had not been reported.
In its assessment of possible individual responsibility, the audit named then Chief Executive Officer Jacob Mwangi and former accountant Rachael Musya, stating that further investigations were required to establish criminal liability. It recommended involving the DCI, pursuing recovery of the funds where appropriate and strengthening financial controls.
The auditors cautioned that a detailed criminal investigation was necessary before legal action could be taken against any individual. The audit findings are not, in themselves, a criminal conviction.
Nearly a decade after the report was prepared, Omondi’s complaint asks investigators to establish what action, if any, followed the recommendations and whether the funds can be recovered.
The complaint also raises questions over the alleged KSh.40,000 payment connected to a tax clearance certificate, citing WhatsApp screenshots said to show an admission by the association’s treasurer. The circumstances surrounding the alleged payment, including its recipient and purpose, require independent verification.
Omondi has asked the DCI to investigate both matters and take appropriate legal action against anyone found culpable.
The status of any previous investigation, the implementation of the audit’s recommendations and responses from the individuals named in the report and the association’s national leadership had not been established from the documents reviewed for this report.
