Auditor General Nancy Gathungu appears before the Senate Committee on County Public Investments and Special Funds on September 4 last year

Auditor-General Nancy Gathungu has raised concerns over the accuracy of Sh14.05 billion paid in staff compensation by the Judiciary, citing uncertainty over employment records for over 2,180 workers.

In the latest audit report for the financial year ending June 30, 2024, Gathungu revealed that the Judiciary listed an expanded workforce that received remuneration despite the lack of corresponding recruitment documents.

The statement of receipts and payments reflected total employee costs of Sh14,050,247,576, which included Sh4.89 billion in personal allowances. However, personal and leave allowances totaling Sh182,390,324 were not supported by any ledger entries or payroll analysis.

“A review of payroll data revealed that the Judiciary had a total of 8,330 staff as of June 30, 2024, up from 6,014 the previous year—an increase of 2,316 employees,” Gathungu said.

She noted that only 136 new contracts were formally recorded, leaving 2,180 staff unaccounted for.

“However, the recruitment and records for the additional staff were not provided for audit review,” the Auditor-General added.

Due to the missing data, Gathungu said the staff costs could not be independently verified.

“In the circumstances, the regularity, accuracy and completeness of the compensation of employees amount of Sh14,050,247,576 could not be confirmed,” she concluded.

Gathungu also flagged other irregularities at the Judiciary, including Sh93.08 million in foreign travel subsistence and training expenses whose accuracy and completeness could not be verified. In addition, she cited concerns over pending bills, non-operationalised courts, and the condemned new office building at the Mombasa Law Courts.