Auditor General Nancy Gathungu
Auditor General Nancy
Gathungu has disclosed that some civil servants illegally draw salaries from
county and national governments.
The revelations are contained in special audit report on payroll management for county executives covering the financial years 2021-22, 2022-23 and 2023-24.
The report reveals systemic abuse of public funds as employees appear on more than one public payroll.
Article 77 of the constitution, reinforced by the Leadership and Integrity Act, prohibits full-time public officers from engaging in any other gainful employment, citing possible conflict of interest or impaired judgement.
The Ethics and Anti-Corruption Commission has also termed double employment unethical, as millions of people remain jobless.
In 2023, the EACC won a case against Agnes Wanjiru, a Jomo Kenyatta University of Agriculture and Technology lecturer who was also an external board member at the Kirinyaga County Assembly. The court ruled her dual employment as unconstitutional.
In the Auditor General’s report, a Vihiga county employee simultaneously worked for the county executive and the Teachers Service Commission, pocketing Sh156,150 in 2022-23.
In Kwale, a TSC teacher was paid Sh625,520 by the county for more than eight months before deserting duty.
“The officer received payments from the two entities for eight months, from July 2023 to February 2024, before the officer deserted duty and salary was stopped in March 2024,” the report reads.
In Mandera, a teacher earned Sh390,471 from the county, while still on the TSC payroll.
The Special Audit established that there were two employees in the FY 2021-22 who, in the audit period, drew salaries from other government entities.
In Trans Nzoia, the audit established that two employees in FY 2021-22 drew salaries from other government entities.
“This presents a significant risk of overpayment and hence loss of public funds, with staff appearing on more than one payroll. The total amount paid to the employees was Sh833,409,” the report reads.
It established that from 2022-24, nine employees had been engaged by the Machakos county executive and other government entities.
During that period, the officers received a gross salary of Sh6.51 million from the county executive and Sh6.52 million from other government entities.
In Migori, the audit flagged an employee sharing a national identification number with an employee in other government entities.
“The total amount paid to these employees at the county was Sh357,230, while that paid by the other entity was Sh810,684,” the report reads.
The auditor also flagged employees drawing salaries from different government entities in Kisumu county.
In Wajir, one employee was engaged by both the county executive and the Teachers Service Commission. The employee was paid Sh2.48 million for three years reviewed.
This was also the case in Kiambu, where the county has engaged the services of a TSC-employed teacher.
The Special Audit established that in FY 2023-24, four employees had been paid by the Kitui county executive and the Teachers Service Commission.
During that period, the officers received a gross salary of Sh1.29 million from the county and Sh1.78 million from TSC.
In Kericho, three employees were engaged by the county government and TSC.
“Interviews with the affected staff indicated they were initially employed by the Kericho county executive before transitioning to the TSC without completing the proper exit process,” the report reads.
Consequently, their salaries were paid by both entities. The amount irregularly paid during the years under review totalled Sh983,454.
In Uasin Gishu, two employees were drawing salaries from both the county government and the Teachers Service Commission.
In Homa Bay, seven employees in the county executive shared National Identification Numbers with employees in other government entities.
“The total amount paid to these employees by the county executive was Sh942,496, while that paid by the other entity was Sh635,810,” the report reads.
The Special Audit established that in the 2023-24, one employee was engaged by both the Nyamira county executive and the Teachers Service Commission. The officer received a gross salary of Sh125,650 from the county and Sh120,000 from TSC.
In Makueni, the special audit established that during the three years reviewed, 10 employees had been engaged by both the county executive and other government agencies. They received a total of Sh9.67 million in payments.
INSTANT ANALYSIS
Constitution Article 77 prohibits full-time state officers from holding any other gainful employment, a provision reinforced by the Leadership and Integrity Act. "Gainful employment" is defined as any work providing compensation that could cause a conflict of interest, impair judgement or undermine performance.
This prohibition aims to ensure that state officers, who are held to a higher standard of integrity, do not engage in activities incompatible with their official duties and responsibilities.
