Nakuru Governor Susan Kihika faced intense scrutiny from the Senate County Public Accounts Committee over her administration's failure to fill critical county positions and questions regarding financial management. The committee highlighted the absence of key accounting professionals and a qualified Head of Accounting Services.

• The Nakuru County government lacks a County Public Service Board, an Audit Committee, a Chief Officer of Finance, and a qualified Head of Accounting Services.
• Homa Bay Senator Moses Kajwang' questioned the appointment of a Head of Accounting Services who is not a member of the Institute of Certified Public Accountants of Kenya (ICPAK).
• Governor Kihika attributed the vacancies to recent retirements and transfers, stating that the recruitment process is ongoing and complicated by the County Assembly being on recess.
• The committee also questioned the whereabouts of Ksh104 million, with Senator Kajwang' threatening to escalate the matter to the Ethics and Anti-Corruption Commission (EACC).