Auditor General Nancy Gathungu has flagged the anomaly in her review of counties' payrolls as of June 30, 2024.
The audit uncovered 406 individuals who are still in service past the set mandatory retirement age.
City counties had the highest numbers, led by Mombasa, which was found with 96 overage staffers.
Kisumu county had the second-highest count with 79 cases, whereas Nakuru had 77 staffers above 60 years of age.
The Public Service Commission Human Resource Policies and Procedures Manual, 2016 sets the mandatory retirement age at 60 years.
The law followed a circular of March 20, 2009, which increased the retirement age from 55 to 60 years, save for parastatal chief executives.
An exception is provided for persons with disabilities to exit at 65 years or as may be prescribed by the government.
The Public Service Commission Regulations of 2020 also state that the mandatory retirement age in the public sector shall be 60 years.
Lecturers and research scientists serving in public universities are, however, exempted.
Gathungu took issue with Mombasa for failing to provide documents supporting its claim that those flagged were disabled.
The auditors were not given disability certificates and contract extensions for those the county said were on extended contracts.
In Kisumu, management did not explain the anomaly in the June 2024 payroll, which had staff beyond retirement age.
Also among the high numbers was Bomet with 40 cases. The audit found that the officers earned salaries of Sh32 million in the review period.
Cases were also flagged in Isiolo (29), Nandi (27), Kilifi (26), Nairobi (17), Garissa (6), five in Busia and four in Lamu.
“In the circumstances, the management (of the respective counties) were in breach of the law,” Gathungu said.
Public officers are expected to retire from the service immediately after they attain the mandatory retirement age.
In Nandi, the aged staff were paid Sh11 million, at a time when the country was grappling with a wage bill crisis.
Gathungu concluded that Garissa retained the aged workforce without any justification and, hence, was in breach of the law.
The findings align with a recent Public Service Commission report, which unearthed 1,423 civil servants were still serving in various capacities beyond the age cap.
Universities had the majority at 808, with the rest spread across ministries and other state agencies.
Ministries, State Departments and Agencies had 154 officers who were still in office irregularly, 369 at state corporations and eight at constitutional commissions and independent offices.
At least 81 workers at Technical and Vocational Training Institutions had passed the retirement age.
State agencies have defended such irregular hires, saying the retained persons have rare knowledge, skills and competencies.
For ministries, State House led with 47 staffers of 60 years and above, 22 at Foreign Affairs department, 19 at Medical Services department, 13 at Internal Security and National Administration department, and 11 at the Cabinet Affairs Office.
The Office Of The Deputy President was found with nine workers aged above 60 years and the Water Department five, with the 24 flagged departments having a combined 154 workers more than 60 years of age.
The PSC asked ministries and public institutions to “undertake targeted recruitment campaigns in universities and colleges, offering entry-level positions designed for young graduates”.
An analysis by the commission found that the youth represented 28 per cent of the public service jobs, while 61 per cent were aged between 19 and 46.
The audit underscores systemic failures in enforcing retirement policies, raising concerns about fiscal waste and blocked opportunities for younger professionals.
INSTANT ANALYSIS
State agencies have excused themselves from queries on the age of retirement by stating that the persons on board had rare, specialised skills. Human Resources experts, however, advise that institutions be strategic in handling the skills gap that agencies dread.
