(NAIROBI, KENYA) – Members of County Assemblies in at least 17 Kenyan counties received more than Sh600 million in irregular allowances between June 2024 and June 2025, according to a new report by the Auditor General. The findings come despite mounting public calls for restraint in government spending following protests led by young Kenyans.
Auditor General Nancy Gathungu’s report for the financial year ended June 30, 2025, details widespread questionable payments involving sitting, mileage, travel, housing and special allowances. Many of these payments were made without supporting documents or in direct breach of guidelines set by the Salaries and Remuneration Commission.
The counties named in the audit include Garissa, Isiolo, Wajir, Tana River, Mandera, Samburu, Laikipia, Narok, Vihiga, Uasin Gishu, Kiambu, Murang’a, Elgeyo Marakwet and Nairobi. At the current exchange rate of approximately 150 Kenyan Shillings to one US dollar in June 2026, the total of Sh600 million in questioned allowances equates to roughly US$4 million.
In Garissa, auditors found that 16 nominated MCAs were each paid the maximum monthly mileage allowance of Sh147,481, worth about US$983 per month per MCA. The cumulative payout reached Sh28.3 million, or roughly US$189,000, over the year. The report states that the county assembly provided no explanation or documentation to support the decision to award the maximum reimbursement.
Isiolo County MCAs received Sh5.7 million, about US$38,000, in per diem allowances for a four day end of year party held roughly 10 kilometres from the assembly offices. This contravened SRC rules that bar subsistence allowances for locations within a 50 kilometre radius of a duty station. No attendance records were provided for audit. The same assembly also paid Sh6.4 million, around US$43,000, for retreats in Meru and Nanyuki without evidence that the meetings took place.
Wajir County Assembly recorded one of the largest single overpayments. MCAs received mileage allowances totalling Sh52.2 million, approximately US$348,000. Auditors discovered that the distances claimed by MCAs from Wajir town to their respective wards were inflated compared to official figures from the Ministry of Transport and Infrastructure. The MCAs also claimed mileage at a rate of Sh109 per kilometre instead of the SRC approved rate of Sh77.35 per kilometre.
In Tana River, MCAs received Sh23.4 million in sitting allowance arrears without attendance registers or Hansard reports. Mandera MCAs were paid Sh2 million in travel and subsistence allowances with no invitation letters, training certificates or evidence of participation.
Laikipia County had some of the largest flagged payments. Auditors questioned Sh62 million in sitting, mileage and committee allowances. Of this, Sh30.1 million lacked meeting notices, minutes and attendance records. The assembly also paid Sh6.8 million in salary arrears allowances without documentation, and the Speaker continued to draw a house allowance while living in an official residence.
In Samburu, six employees received special salary allowances of Sh650,010 without justification. Samburu MCAs were also paid Sh23.2 million in mileage allowances during the year. Narok MCAs received Sh2.5 million in transport allowances without SRC approval. Kiambu paid Sh3.2 million to two board members who attended no meetings during the year, a fact confirmed by board minutes and attendance records.
Elgeyo Marakwet could not justify Sh134.6 million in personal allowances. Vihiga County Assembly had 69 employees receiving both rental and special allowances outside SRC parameters. Uasin Gishu MCAs and staff received Sh28.6 million in field and board allowances. Murang’a auditors found that MCAs were paid per diems and travel allowances directly into their bank accounts without the use of imprest warrants, contrary to public finance rules.
Nairobi County Assembly was unable to account for Sh303.7 million, or roughly US$2 million, spent on impairment allowances. This single entry accounts for nearly half of all the flagged amounts across the 17 counties.
Separate figures from Controller of Budget Margaret Nyakang’o show that MCAs nationwide earned Sh772.7 million in sitting allowances between July and December 2025 alone. That figure represents 37 percent of the Sh2.07 billion annual allocation for county assemblies. The pace of spending on allowances continues to raise concerns about the balance between recurrent expenditure and development spending in Kenya’s devolved units.
The audit findings arrive at a time when county governments face growing scrutiny over how public funds are used. The SRC has repeatedly issued circulars aimed at curbing excessive allowances, but the latest report suggests compliance remains uneven across the country.