A new audit has laid bare deep flaws in Samburu County’s payroll and hiring systems, revealing that dozens of workers were paid without clear roles while millions were spent outside approved procedures, raising fresh questions about how public money was managed over the past financial year.
The report shows that at least 83 county employees were placed on the payroll between July 2024 and June 2025 but had no defined job titles, duties, or work stations, pointing to major gaps in supervision and accountability within the human resource system.
Auditor-General Nancy Gathungu’s review for the year ended June 30, 2025, details how the county’s staffing and payroll structures operated with weak controls, allowing irregular payments and incomplete personnel records to go unchecked.
In the findings, auditors noted missing critical employee information, including NSSF numbers, national identity card numbers, dates of birth, appointment dates, KRA PINs and bank details. In a further case, two employees were found sharing the same national identity card number but listed under different payroll entries, with no clarification provided.
The report also raises concern over recruitment practices that did not follow required procedures. “During their recruitment process, there were no advertisements, interviews or shortlisting conducted before hiring,” Ms Gathungu said, adding that there was no evidence of vacancy declarations and that some personnel files were missing.
It further cites Section 68 of the County Governments Act, 2012, which requires fair and competitive hiring processes, noting that these requirements were not observed in several appointments. The audit also established that the County Public Service Board was not fully operational at the time as its term had expired, weakening oversight of recruitment decisions.
Attention is also drawn to a “Governor’s Delivery Unit” where 29 employees were recruited without approval from the County Public Service Board. The unit consumed about Sh60 million in salaries, including Sh27.6 million paid between July and November 2024.
“The Governor’s Delivery Unit was not provided for in the approved or- ganisational structure and its du- ties and responsibilities were not defined,”the report adds.
Further concerns emerged over payroll processing, with Sh59.4 million paid outside the Integrated Payroll and Personnel Database (IPPD), contrary to National Treasury rules meant to ensure transparency and control in salary payments.
The audit also flagged a Sh2.7 million error where Pay As You Earn (PAYE) was deducted from 19 employees with disabilities, despite exemptions under the Persons with Disabilities Act.
In total, the county hired 748 employees during the financial year without an approved recruitment plan, budget clearance, or proof of available funding. The County Public Service Board itself also lacked a staffing plan to guide hiring decisions, leaving gaps in planning and control.
Auditors have warned that the combined weaknesses point to serious breakdowns in human resource governance, urging urgent reforms to restore order, improve accountability, and protect public funds from misuse.