School accountant fined Sh100, 000 for forgery

Murang’a,

Thursday, January 25, 2024

KNA by Florence Kinyua/ Alice Njeri 

 A school accountant was on Wednesday fined Sh100 000 by a Murang’a court after he was found guilty of forging financial documents at Ikundu Secondary School in Maragua. 

The accused 34-year-old Joseph Irungu, was also charged with stealing the school's laptop that was discovered missing on November 3, 2023. 

In the case before Kenol’s Senior Resident Magistrate, Sheila M Nyaga, the Court heard that the accused committed forgery and theft by accessing the school’s bank account and could therefore not account for Sh83, 840. 

Ikundu Principal Josephine Irungu testified she was informed by the school’s clerk, Edwin Gikira, who in the process of confirming payments through students’ receipts, vouchers, checkbooks and bank statements, noticed the anomalies and also that money was missing from the school account in the period between October 1 and December 31, 2023. 

It emerged from investigations that on September 15, 2023 Sh11,440 was withdrawn from account no.170254 from Amica Savings and Credit Society, where Sh1,440 was meant to be remitted to NSSF, but was altered to read Sh11,440 by the accused. 

Further, on October 13, 2023 via cheque no.170258 for Amica Savings and Credit dated August,30 2023, which was meant to remit NSSF deductions, the accused altered it to read Sh15,000 instead of Sh1500 

On 25th September 2023 cheque no.489 for Equity Bank Murang'a branch, meant to pay for NSSF which was Sh4, 200 was altered to read Sh40, 200, which was paid to the accused. 

The Court also heard that a duplicate copy of receipt no.7368 was missing for a student Adm.485 which was paid Sh2, 700; the bank receipt was also missing. 

Additionally, other bank receipts were missing including receipt no.7626 for Sh500 for a student Adm.698 which was not reflected in the bank and also receipt no.7663 for Sh1000 for student Adm.701 that was also not reflected in the bank statement. 

The total amount the accused could not account for was Sh83, 840. 

Ms Irungu upon noticing the discrepancies summoned Irungu, who could not explain the discrepancies between the receipts and the bank statements. This prompted the Principal to make a report at Maragua Police Station. 

She availed various bank statements in court that were presented as prosecution exhibits. 

The accused pleaded guilty to the first charge of forgery and upon his own plea was convicted and fined Sh100, 000 or in default will serve a jail sentence of one year.  

To the second charge where Irungu had been accused of stealing the school laptop that was discovered missing on November 3, 2023, the accused was fined Sh150,000 or an alternative bond of Sh300,000 with the case set for mention on February 8, 2024. 

Courtesy; KNA