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Unveiling Corruption in Kirinyaga County Under Governor Anne Waiguru



Kirinyaga County

The rot in Kirinyaga County Government under Governor Anne Waiguru’s leadership is unmistakable. A recent audit exposed a range of issues, from financial discrepancies to blatant law violations.

Governor Waiguru’s administration stands accused of siphoning millions from public coffers.

Funds intended for vital infrastructure projects and social services have mysteriously vanished, leaving the county’s roads in disrepair and its healthcare system in shambles.

Reports indicate that a significant portion of the county budget has been redirected to dubious contracts and ghost projects that never materialized.



Inaccuracies in Pending Accounts Payables

Kirinyaga County’s financial statements list pending accounts payable of Kshs. 801,660,183. However, a detailed review shows a discrepancy of Kshs. 105,150,258.

Additionally, Kshs. 598,345,400 of these payables lack supporting documents. These payables have been outstanding for over three years, violating the Public Finance Management (County Governments) Regulations, 2015.

This raises serious questions about the accuracy and completeness of these financial records.

Non-Disclosure of Pending Staff Payables

The financial statements claim zero pending staff payables. Yet, records reveal a debt of Kshs 33,173,831 owed to the Local Authorities Provident Fund.


This undisclosed amount undermines the credibility of the financial statements.

Low Budget Absorption for Scholarship Programme

The county budgeted Kshs. 108,200,000 for scholarships but only disbursed 30% of the bursaries through the Department of Education.

In 16 wards, Kshs. 27,399,807 remained unused. This underutilization deprived deserving students of crucial educational funds.

Unresolved Prior Year Matters

Kirinyaga County’s management has ignored numerous issues raised in previous audits. The failure to address these concerns indicates a pattern of negligence and lack of accountability.

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Non-Adherence to Fiscal Responsibility on Staff Expenses

Employee compensation totaled Kshs.2,626,248,656, a staggering 46% of the county’s total receipts, violating the regulation that staff expenses should not exceed 35% of revenue. This misuse of funds is a clear breach of financial management laws.

Non-Compliance with Basic Salary Rule

The audit revealed that 122 staff members were paid net salaries below a third of their basic pay, contravening the Employment Act, 2007. This mistreatment of employees is illegal and unethical.

Lack of Ethnic Diversity

Kirinyaga County’s workforce is overwhelmingly from one ethnic community, violating the National Cohesion and Integration Act. This lack of diversity is a serious legal and ethical issue.

Irregular Payment of Salaries

Two employees received Kshs 7,019,730 while holding other full-time positions in different state departments. This double-dipping is against the Constitution of Kenya and the Leadership and Integrity Act, 2012.

Long Outstanding Retention Amount

Deposits and retentions amounting to Kshs. 79,624,695 have been outstanding beyond the allowable period. The lack of action to refund these amounts violates the Unclaimed Financial Asset Act, 2011.


Lack of Audit Committee

Kirinyaga County has not appointed a new audit committee since November 2021. This neglect has hindered effective oversight and follow-up on internal audit recommendations, as required by law.

Incomplete Assets Register

The county’s asset register, totaling Kshs. 5,542,249,358, lacks supporting valuation documents and proper tagging. This inefficiency in asset management raises concerns about potential asset mismanagement.

Absence of Risk Management Policy

Kirinyaga County lacks a Risk Management policy essential for guiding risk assessment and mitigation.

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This oversight is against the Public Finance Management Act (County Governments) Regulations, 2015, leaving the county vulnerable to financial and operational risks.

Wrapping Up

The audit paints a grim picture of corruption and mismanagement in Kirinyaga County under Governor Anne Waiguru.


From financial irregularities to legal breaches, the findings demand urgent action to restore accountability and integrity in the county government.

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