DNK International By Our Correspondent,Iten.
Auditor General Nancy Gathungu has exposed widespread payroll and human resource management irregularities at the Elgeyo Marakwet County Executive, revealing that 70 employees were irregularly paid Sh15.5 million in monthly gross arrears despite failing to meet eligibility criteria set out in the Compendium of Remuneration and Benefits for the Public Service.
In a special audit on payroll management, Gathungu further disclosed that 17 employees were overpaid hardship allowances amounting to Sh632,400, contrary to the 2023 Collective Bargaining Agreement, which caps hardship allowances at 30 per cent of an officer’s basic salary.
At the same time, 19 employees received net salaries amounting to less than one per cent of their basic pay, raising concerns over payroll accuracy and controls.
The audit also uncovered a case of double employment, where one individual drew salaries simultaneously from the Elgeyo Marakwet and Turkana County executives for 12 months during the 2023/2024 financial year, earning a combined Sh2.3 million.
According to the report, the irregular payment of salary arrears constituted a direct financial loss to the county executive.
Further scrutiny of employee records revealed that 188 staff listed in the Integrated Payroll and Personnel Database (IPPD) had inconsistencies in their dates of birth.
Interviews with a sample of 10 employees and verification of official documents showed discrepancies between dates recorded in the IPPD and those appearing on birth certificates, in violation of Public Service Commission circular PSC/ADM 13 (9).
The Auditor General warned that inaccurate dates of birth increase the risk of employees retiring either before or after the legal retirement age, potentially leading to miscalculation of pension benefits and other age related entitlements.
The report also noted that the county executive migrated payroll processing from the IPPD system to the HRIS-Ke platform in December 2024 before cleaning and validating data.
As a result, the inaccuracies in dates of birth were carried over into the new system.
In another major finding, salaries totaling Sh230.4 million were processed using Excel based payrolls.
Gathungu cautioned that manual payroll systems are highly vulnerable to manipulation, fraud and unauthorized payments to unverified personnel.
The audit further raised concerns over weak human resource planning, noting that county departments lacked approved recruitment plans.
This, the report said, undermined effective budgeting, workforce deployment and service delivery.
A total of 341 employees were found to have been hired without approved recruitment manuals.
“The special audit for the Elgeyo Marakwet County Executive uncovered several audit issues in payroll and human resource management which may negatively affect its financial sustainability, compliance and operational efficiency,” the report states.
On statutory deductions, the audit revealed that Sh348,000 was neither deducted nor remitted to the Kenya Revenue Authority (KRA) and the National Social Security Fund (NSSF).
In addition, employer and employee NSSF contributions amounting to Sh656,640 were not remitted.
The Auditor General warned that failure to deduct and remit statutory obligations on time exposes the county to penalties, interest charges and reputational damage, ultimately eroding public confidence.
The audit also highlighted serious concerns over ethnic diversity.
It found that 95 per cent of county staff belonged to one dominant ethnic community, contrary to Section 7(2) of the National Cohesion and Integration Act, 2008. During the 2023/2024 financial year, the county recruited 64 employees, 97 per cent of whom were from the same community, in violation of Section 65(1) of the County Governments Act, 2012.
“The non-compliance with ethnic diversity requirements is a violation of the law and may expose the county executive to legal action,” the report warns.
[DNK-International@January 29,2026]
