NAIROBI, Monday, July 6, 2026 — The Auditor General has flagged over Sh600 million in irregular allowance payments to Members of County Assemblies, with questionable payments recorded in 17 county assemblies in the latest audit report for the Financial Year ended June 30, 2025.
The findings paint a picture of weak controls, missing documents, and allowances paid outside legal guidelines, raising fresh questions about how counties are spending public money meant for service delivery.
According to the report, the Sh600 million-plus was paid to MCAs as sitting allowances, mileage, accommodation and other facilitation without proper supporting documents or approval. In several counties, the Auditor General noted that payments exceeded the rates set by the Salaries and Remuneration Commission, while in others there were no attendance records to prove MCAs actually sat in the meetings they were paid for.
The 17 county assemblies affected include Garissa, Isiolo, Wajir, Tana River, Mandera, Samburu, Laikipia, Narok, Vihiga, Uasin Gishu, Kiambu, Murang’a, Elgeyo Marakwet and Nairobi.
In the Garissa County Assembly, 16 nominated MCAs were paid Sh28.3 million in mileage allowances after each consistently claimed the maximum monthly reimbursement of Sh147,481. Auditors noted that the assembly failed to justify the payments. An additional Sh2.5 million was paid to two officers for workshops and travel without any supporting records.
MCAs in Wajir were overpaid Sh52.2 million in mileage claims after using inflated distances and applying a higher reimbursement rate than the one approved by the SRC.
Nairobi County Assembly failed to account for Sh303.7 million spent on impairment allowances.
MCAs in Isiolo county received Sh5.7 million in per diem allowances for a four-day end-of-year party held about 10 kilometres from the assembly offices, despite SRC rules barring subsistence payments within a 50-kilometre radius of a duty station. Attendance records for the event were also missing. The assembly also spent Sh6.4 million on retreats in Meru and Nanyuki without evidence that the meetings took place.
Tana River MCAs received Sh23.4 million in sitting allowance arrears that were not supported by attendance registers or Hansard reports.
In Narok, MCAs received Sh2.5 million in transport allowances without SRC approval.
Auditors were unable to account for Sh134.6 million paid under personal allowances in Elgeyo Marakwet.
In Mandera, MCAs were paid Sh2 million in travel and subsistence allowances, but there was no evidence linking the payments to official duties.
Kiambu County Assembly paid Sh3.2 million to two board members who did not attend any meetings.
Laikipia County Assembly recorded some of the highest questioned amounts. Auditors flagged Sh62 million in sitting, mileage and committee allowances, including Sh30.1 million that lacked meeting notices, minutes and attendance records. The assembly also paid Sh6.8 million in salary arrears allowances without documentation. The Speaker also continued receiving a house allowance despite occupying an official residence.
The Auditor General’s office said the irregularities point to a breakdown in internal controls and oversight within the county assemblies. Without proper documentation, it is impossible to verify whether public funds were used for their intended purpose.
This is not the first time county assemblies have been put on the spot over MCA allowances. Previous audit reports have repeatedly flagged sitting allowances as a major leakage point. SRC sets clear limits on how much an MCA can earn in allowances per month, but the Auditor found that several assemblies ignored those caps.
The timing of the report is likely to pile pressure on county assemblies as they debate budgets and oversight of county executives. MCAs are supposed to provide checks and balances on governors, but the findings suggest some assemblies are struggling with their own accountability.
