The Auditor General concludes that Kiambu County’s payroll system suffers from data integrity issues, weak internal controls, and poor record management, all of which expose the devolved unit to financial losses and fraud. “The weaknesses in recruitment, record keeping, and payroll processing increase the risk of mismanagement of public funds,” the report states
By TWV Team
A special audit conducted by the Auditor General has exposed deep-rooted irregularities within Governor Kimani Wamatangi’s Kiambu County administration, revealing overpayments, ghost workers, and serious payroll mismanagement that could have cost taxpayers millions of shillings.
According to Auditor General Nancy Gathungu’s report, Kiambu County overpaid casual workers, retained nonexistent employees on the payroll, and continued to pay salaries to individuals still drawing income from other government departments. The findings paint a troubling picture of weak internal controls and a potential web of financial malpractice.
The Special Audit on Payroll Management Processes at the County Executive headquarters uncovered that some employees enjoyed irregular promotion, while others held job titles not reflected in the approved staff establishment. The Auditor further noted widespread inconsistencies between the Integrated Payroll and Personnel Database (IPPD) and actual employment records.
“The payroll data maintained by the County Executive had integrity issues,” reads part of the audit report. “This was evidenced by inaccurate dates of birth, employees drawing salaries from different government entities, and the use of manual payrolls.”
Ghost Workers and Overpayments
The report reveals that out of 106 county staff summoned for physical verification, 21 failed to appear, despite multiple reminders. Collectively, these employees drew salaries totalling KSh 67.8 million, raising the likelihood that some may be ghost workers.
In one striking case, a staff member was found to be simultaneously employed by the Kiambu County Executive and the Teachers Service Commission (TSC), receiving KSh 49,460 in double payments.
The audit also identified casual workers who were paid for working every day without rest, contrary to labour laws. Between 2021 and 2022, 177 casual employees were listed as working continuously for up to 11 non-consecutive months, resulting in irregular payments amounting to KSh 1.6 million. Another casual worker was overpaid KSh 405,963.
The Auditor General raised red flags over unrecovered overpayments amounting to KSh 7.7 million. One employee had an overpayment recovery balance of KSh 8.3 million, but the county could not provide documentation proving that the money was being repaid.
Further investigations revealed that only 51 out of 79 personnel files were available for audit inspection. The absence of employment documents for the remaining 28 staff made it impossible to verify their legitimacy.
In a major breach of financial management protocols, the County Executive was found to be running manual payroll alongside the IPPD system. Salaries totalling KSh 19.3 million were processed manually, while 43 employees were paid through both systems in November 2023. “The use of manual payroll systems for salary processing is vulnerable to manipulation and fraud,” the audit warns. “This may lead to unauthorised payments and disbursements to unverified personnel.”
The report also exposes cases where non-health staff, including revenue clerks, public relations officers, and artisans, were illegally paid health workers’ extraneous duty allowances, a practice the Auditor says violates government pay structures and accountability principles.
The Auditor General concludes that Kiambu County’s payroll system suffers from data integrity issues, weak internal controls, and poor record management, all of which expose the devolved unit to financial losses and fraud. “The weaknesses in recruitment, record keeping, and payroll processing increase the risk of mismanagement of public funds,” the report states.
The revelations are expected to attract scrutiny from oversight bodies, including the Senate and the Ethics and Anti-Corruption Commission (EACC), amid growing calls for greater transparency in county payroll management.
As the scandal unfolds, Governor Wamatangi’s administration faces mounting pressure to explain how millions of shillings were paid to unverified staff and to demonstrate concrete steps being taken to seal loopholes in the system.
