NAIROBI, Kenya – Auditor General Nancy Gathungu has revealed a payroll scandal in which civil servants are illegally drawing salaries from more than one government entity, costing taxpayers millions of shillings.
The findings are contained in a special audit on payroll management for county executives covering the financial years 2021/22, 2022/23, and 2023/24.
The report exposes a pattern of abuse where employees simultaneously appeared on the payrolls of both county governments and national government agencies such as the Teachers Service Commission (TSC).
The audit identified multiple cases where civil servants received double salaries in violation of Article 77 of the Constitution, which prohibits full-time state officers from holding other gainful employment.
The Leadership and Integrity Act further reinforces the restriction, citing risks of conflict of interest and compromised public service.
“This presents a significant risk of overpayment and hence loss of public funds, with staff appearing on more than one payroll,” the report warns.
Widespread malpractice across counties
The audit flagged cases across several devolved units:
- Vihiga: A county employee also worked for the TSC, earning Sh156,150 in 2022/23.
- Kwale: A teacher on the TSC payroll pocketed Sh625,520 from the county for eight months before deserting duty.
- Mandera: A teacher irregularly received Sh390,471 while still on the TSC payroll.
- Trans Nzoia: Two employees drew Sh833,409 from both the county and other government entities in 2021/22.
- Machakos: Nine employees earned a combined Sh13 million from both the county and national government between 2022–2024.
- Wajir: An employee drew Sh2.48 million over three years from both the county and TSC.
- Kericho: Three employees irregularly pocketed Sh983,454 after moving to TSC without completing county exit procedures.
- Homa Bay: Seven employees shared national ID numbers with staff in other agencies, collecting nearly Sh1.6 million in duplicate salaries.
- Makueni: Ten employees were found to have drawn Sh9.67 million from dual employment over three years.
Other irregularities were flagged in Kisumu, Kiambu, Kitui, Nyamira, Uasin Gishu and Migori counties.
Integrity and accountability questions
The Ethics and Anti-Corruption Commission (EACC) has previously warned that such double employment is unethical, particularly in a country where millions of qualified citizens remain jobless.
In 2023, the commission successfully challenged a case involving Agnes Wanjiru, a Jomo Kenyatta University of Agriculture and Technology lecturer who also served as a board member at the Kirinyaga County Assembly. The High Court ruled that her dual employment was unconstitutional.
The Auditor General’s revelations raise fresh accountability questions over weak payroll systems, inadequate oversight, and a lack of enforcement of exit procedures when employees transition between county and national government jobs.
With millions lost in the past three years alone, the report underscores the urgent need for tighter controls to seal payroll loopholes and prevent further abuse of public funds.
