Afya SACCO governance scandal has shocked Kenya’s cooperative sector, exposing major flaws in financial accountability, transparency, and compliance. The alleged KSh 550 million misappropriation has underscored the urgent need for SACCOs to strengthen internal controls and rebuild member trust through stronger governance practices.
What Really Happened at Afya SACCO
According to the SACCO Societies Regulatory Authority (SASRA), Afya SACCO management allegedly misused hundreds of millions of shillings through unrecorded and undocumented withdrawals.
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Over KSh 90 million was withdrawn from the back office (BOSA) between January and July 2024 with no entries in official records.
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Another KSh 100 million disappeared from the front office (FOSA) within the same timeframe.
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Between February 2022 and August 2024, KSh 360.5 million was paid out in cash without proper documentation—mostly board allowances and committee benefits.
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The SACCO also wrote off KSh 361.6 million tied to failed investments under KUSCCO, exposing weak risk management.
These findings from SASRA reflect severe internal control gaps that any well-governed SACCO should have detected early.
Governance Gaps Exposed
The scandal exposed multiple weaknesses in Afya SACCO’s structure and management systems.
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Poor Documentation – Transactions lacked proper receipts, invoices, or approvals.
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Cash-Based Operations – Large cash withdrawals created loopholes for misuse.
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Excessive Allowances – Committee members approved large allowances without policy guidelines.
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Weak Oversight – The board failed to enforce control and accountability.
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Regulatory Non-Compliance – Failure to adhere to SASRA standards led to major losses.
For more details on how SACCOs can remain compliant, check our internal resource on Compliance with Regulatory Requirements for SACCOs.
Key Controls SACCOs Must Strengthen
The Afya SACCO scandal governance lessons make one thing clear—strong governance saves SACCOs from collapse. Here are actionable steps all cooperatives should take:
1. Enforce Transparent Financial Policies
Ensure all payments and allowances are guided by a formal, approved compensation policy.
2. Document Every Transaction
Each financial transaction must include receipts, vouchers, and supporting documents for accountability.
3. Segregate Financial Duties
Avoid concentration of roles—the person approving payments should not also handle cash or bookkeeping.
4. Limit Cash Handling
Adopt digital payment systems to enhance traceability and minimize risk.
5. Conduct Regular Audits
Schedule routine internal and forensic audits to detect fraud early and uphold transparency.
6. Strengthen Board Accountability
Boards must oversee management actions, review reports, and question irregularities.
7. Improve Regulatory Oversight
SASRA should continue enforcing compliance checks and penalize SACCOs that ignore governance laws.
What Members Should Learn
The Afya SACCO scandal is a reminder that member vigilance matters. SACCO members should:
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Attend meetings and review financial statements.
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Demand transparency in decision-making.
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Confirm their SACCO is registered and regulated by SASRA.
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Support digitization to reduce human error and manipulation.
Empowered members make it harder for financial mismanagement to thrive.
Conclusion: Building Trust After the Afya SACCO Scandal
The Afya SACCO scandal governance lessons reveal that corruption thrives when governance systems fail. However, these lessons also show a path forward—one rooted in transparency, compliance, and accountability.
If SACCOs act on these governance insights, they can rebuild member confidence and protect their legacy.
For more expert insights on SACCO reforms and compliance in Kenya, visit Sacco Champions Kenya.
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