Nairobi | February 3, 2026
The Senate’s County Public Accounts Committee (CPAC) has directed the Office of the Auditor-General to carry out a comprehensive analysis of funds owed to county employees across all 47 counties. The review will cover delayed salaries, unremitted statutory deductions, gratuity payments, pension contributions, and Sacco remittances.
The decision follows growing concern over a recurring pattern of counties deducting money from employees’ salaries but failing to remit the funds to relevant agencies.
CPAC Chairperson Highlights Employee Hardship
Senator Moses Kajwang’ (Homa Bay), CPAC Chairperson, emphasized that delays in gratuity payments for contracted staff after leaving service have caused financial hardship for many former employees.
“It is now clear that counties are mistreating the people who work for them,” said Senator Kajwang’, directing the Auditor-General to conduct the analysis immediately.
Bungoma County Case in Focus
The directive came during scrutiny of Bungoma County’s finances, where Governor Kenneth Lusaka was grilled over queries in the Auditor-General’s 2024/2025 financial report.
Bungoma County still owes gratuity payments to staff who served under former Governor Wycliffe Wangamati (2017–2022). While employees from 2013–2017 were reportedly paid, concerns were raised about unpaid gratuity for teachers who served during Lusaka’s first term in 2014.
By June 30, 2025, Bungoma County owed Sh549 million in unremitted pension contributions and had accumulated salary arrears totaling Sh1.7 billion, covering unpaid salaries for May and June 2025. Governor Lusaka confirmed that salary arrears had since been settled, leaving Sh549 million in outstanding statutory deductions.
“Those who failed to remit deducted salaries must be pursued and prosecuted,” Governor Lusaka stated, attributing the backlog to the previous administration.
Auditor-General Directed to Conduct Aging Analysis
CPAC has instructed the Auditor-General to adopt an aging analysis approach, categorizing unpaid obligations by how long they have remained unsettled. This will help:
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Identify chronic delays
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Track payment trends
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Inform corrective action
The Auditor-General is expected to submit a consolidated report covering all 47 counties to the Committee within seven days.
Additional Concerns Raised
Governor Lusaka was also questioned on:
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Accumulation of pending bills
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Absence of an internal audit committee
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Delays in establishing the County Public Service Board (CPSB)
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Alleged disregard for procurement laws, resulting in termination of contracts without due process
The Committee’s directive signals a strong push for accountability and transparency in county finances, especially regarding employee entitlements.
