The Office of the Auditor General led by Nancy Gathungu has flagged the Nairobi County Government headed by Johnson Sakaja over financial discrepancies.
In a detailed 500-page report, the auditor exposed an instance in which three of the employees shared a bank account through which their salaries were disseminated.
The discovery was among the 15 anomalies Gathungu highlighted with the County Government including the hiring of individuals aged above 50 years who were hired on permanent and pensionable terms.
"Review of the payroll for the year under review revealed that three (3) employees shared one bank account," read the report in part.
"Review of the payroll entry dates for employees revealed that two (2) officers were employed on permanent and pensionable terms while their age was over and above fifty years (50)."
In other discoveries, the Office of the Auditor General flagged the county for paying 178 employees double the allowances than they are entitled to.
The report revealed that through the misdeeds, the county lost Ksh15,423,116 whereas four individuals were active on the payroll but without salaries.
"Analysis of payroll earnings revealed that twenty-six (26) officers on monthly gross pay were also paid other allowances totaling Ksh17,584,187. The allowances included basic pay, rental, house supplementation, and service gratuity," added the report.
"Review of the payroll revealed that thirty- four (34) officers on special salary were also paid basic salary."
In an analysis carried out on the payroll, the auditor exposed that the Nairobi County Government had failed to remit Pay As You Earn (PAYE) deductions from 393 officers.
"The employees were not defined under the category of People with Disabilities hence the officers earned a total of Kshs.52,580,701 from which no taxes were recovered," the report revealed.
On the other hand, a review of the payroll showed that some 34 employees received Ksh2.7 million as excess allowance for a job group that they did not belong to.
Other officers, 252 to be exact, were earning net salaries that were less than a third of their basic pay. The payments were contrary to the Constitution that mandates public officers not to over-commit their salaries beyond two thirds of their basic salaries.
