CPAC Orders Review of Funds Owed to County Employees in Kenya
By Shiled Jerono | Updated October 1, 2026
The Senate’s County Public Accounts Committee directed the Office of the Auditor-General to analyse how much Kenya’s 47 county governments owe employees in delayed salaries, unremitted deductions, gratuity, pension contributions and Sacco remittances.
Why CPAC ordered the review
The committee said it was concerned by recurring cases in which counties deduct money from employees’ salaries but delay remitting it to pension schemes, Saccos and other institutions. The review was intended to establish the scale and age of those obligations across counties.
Bungoma was one of the cases under scrutiny
The directive emerged during scrutiny of Bungoma County’s accounts. Parliament reported that the county had outstanding pension and other employee-related obligations, while Governor Kenneth Lusaka told the committee that some salary arrears had already been settled.
What an ageing analysis would show
An ageing analysis groups unpaid obligations by how long they have remained outstanding. That can help distinguish a temporary cash-flow delay from a recurring backlog that has persisted for years and may require a structured repayment plan.
Why unremitted deductions are serious
When money is deducted from an employee’s salary but not passed to the intended pension fund, Sacco or statutory body, the employee may lose access to savings, credit, benefits or accurate account records even though the deduction appears on the payslip.
What happens next
The Auditor-General’s analysis is meant to give the committee a consolidated picture for oversight. Any recovery, surcharge, prosecution or repayment action would depend on the evidence and the legal process applicable to each county.
Why this is a national county-governance issue
The committee asked for information covering all 47 counties because delayed employee obligations are not useful to assess only as isolated county disputes. A national comparison can show whether the problem is concentrated in a few governments or reflects a wider pattern in county cash management.
