Auditor-General flags irregular payments to retired county employees

Embu County accounts for the largest share of the irregular cases, where 76 former employees were still receiving pay as of May 30, 2025, even after reaching the mandatory retirement threshold. Isiolo follows with 33 employees and four county advisers above retirement age still on payroll, while Bomet continued paying 27 retired staff who collectively drew about Sh3 million during the review period.

In Migori, 26 employees were listed as still active beyond retirement age, compared to 15 in Nyeri and five in Garissa as of September 2025. Samburu and Nyamira each had two cases of staff retained beyond the legal retirement limit.

The audit notes that in most of the affected counties, personnel records lacked supporting documentation to justify why the employees remained in service, raising concerns over the accuracy of payroll data and compliance with human resource procedures. In several instances, job descriptions and duty records were also missing, making verification of legitimate employment status difficult.

The findings point to weaknesses in county payroll systems, where staff exits are not consistently reflected in updated records, allowing salary processing to continue beyond retirement.

Beyond the irregular payments, the report warns that such lapses inflate county wage bills and expose public funds to avoidable losses, while also reflecting broader gaps in internal controls meant to automatically remove retired staff from payroll systems.

Accounting officers in the affected counties have been directed to explain the payments and take corrective action, including recovering funds where salaries were paid in error.

The eight counties will be required to respond to the findings during parliamentary scrutiny of the report, as oversight institutions review compliance with public service payroll regulations.