The appointment of Kingsley Amoth, Governor Cornel Rasanga's nephew, as head of treasury is causing anxiety amongst senior finance staff.
The changes announced by the administration on January 3 made Amoth head of the county treasury. He had been a junior officer.
The acting chief officer in charge of finance and the finance director were assigned new responsibilities, county secretary Joseph Ogutu said.
In November last year, the police questioned 64 middle- and senior-level finance staff members about the disappearance of Sh600 million.
Finance department staff have raised concerns over the promotion of Amoth to head the unit.
Governor Rasanga did not pick his calls, nor did he respond to MS requests for comment about promoting his nephew.
Those who spoke to the Star on condition of anonymity said Amoth was a junior officer but was favoured because of his links with the governor.
Amoth dismissed their misgivings.
"Did I join the government six years ago because I was the governor's relative? It is true, am a son to his sister, but I don't think that's why I was promoted," he told the Star.
Amoth said he has a bachelor's degree and is a qualified CPA (K).
"It is also true I am not certified by ICPAK (Institute of Certified Public Accountants of Kenya) because am yet to apply for the same. I attained the final stage of accountancy in December last year," he said.
Defending the appointment, county secretary Ogutu said there was nothing wrong in appointing or promoting an officer simply because he or she is related to a politician.
"The worst part is that he is not a qualified accountant as per the definition of an accountant by the Accountants Act," one of the accountants said, speaking on condition of anonymity for fear of reprisal.
"The appointment of those with ongoing investigations is a clear violation of the office," another senior staff member said.
He said the staff promotion and movements violate Chapter 6 of the Constitution on leadership and integrity.
But county secretary Joseph Ogutu defended the appointment.
Ogutu said there was nothing wrong in appointing or promoting an officer even if he is related to a politician.
"Whether he is a relative of the governor or not is not the issue. I have no idea he is not qualified for the position. If you have contrary information, then you can go ahead and publish," Ogutu said on Tuesday on the phone.
"Rasanga does not appoint staff in positions such as the one now held by his nephew. We have officers charged with such appointments. They do so based on merit," Ogutu said.
In the recent changes, Hesbon Mariwa was appointed the new chief officer of finance to replace suspended Dennis Nyonje.
Nyonje was suspended in September alongside two other officers.
Mariwa was previously the chief officer in charge of enterprise and industrialisation. He had earlier worked in the finance department as chief officer before Nyonje was promoted.
During the changes, Jack Odinga was made as the new director of finance. He previously served as the director of budget.
Lawrence Nyamwaya is now the acting director of budget.
He was previously in charge of economic planning. The governor said the changes are geared towards improving efficiency as he consolidates his 10-year development legacy.
The governor was silent on the future of the three officers earlier suspended. County secretary Joseph Ogutu told the Star on Monday the trio had not been sacked.
"They are still serving suspension and they are still staff of the county government of Siaya," he said.
The county secretary said that they were waiting for DCI detectives to conclude their probe to determine the future of the suspended officers." We have to wait for the outcome of the probe. Such Investigations take time and we have no control over the process," he said.
(Edited by V. Graham)