Auditor General Nancy Gathungu has unveiled alarming instances of civil servants illegally drawing salaries from both national and county governments, exposing a systemic abuse of public funds. The revelations are detailed in a special audit report on payroll management for county executives covering the financial years 2021-22, 2022-23, and 2023-24.
The report highlights that numerous employees appear on more than one public payroll, a practice prohibited under Article 77 of the Constitution and reinforced by the Leadership and Integrity Act. These regulations forbid full-time public officers from engaging in any other gainful employment, citing risks of conflict of interest, impaired judgment, and compromised performance.
The Ethics and Anti-Corruption Commission (EACC) has also condemned dual employment, emphasizing its unethical nature, especially as millions of Kenyans struggle with unemployment. In 2023, the EACC successfully prosecuted Agnes Wanjiru, a university lecturer who simultaneously served as a county assembly board member, with the court ruling her dual employment unconstitutional.
Gathungu’s audit report reveals widespread malpractice across the country. In Vihiga, an employee earned Sh156,150 while working for both the county executive and the Teachers Service Commission (TSC) in 2022-23. Kwale County recorded a TSC teacher receiving Sh625,520 from the county for eight months before abandoning duty. In Mandera, a teacher drew Sh390,471 from the county while still employed by the TSC.
The report also identified dual salary cases in Trans Nzoia, Machakos, Migori, Kisumu, Wajir, Kiambu, Kericho, Uasin Gishu, Homa Bay, Nyamira, and Makueni counties, with irregular payments totaling millions of shillings. For instance, in Makueni, ten employees received Sh9.67 million from both county and national government agencies over the three-year period.
Auditor General Gathungu emphasized that these practices pose a significant risk of overpayment and financial loss to taxpayers, who fund these salaries. She urged county and national entities to strengthen payroll controls and ensure compliance with constitutional and legal provisions.
As Kenya continues to battle corruption and unemployment, the audit underscores the urgent need for stricter enforcement of public service regulations, ensuring that public officers uphold integrity and accountability while safeguarding taxpayer funds.