The Teachers Service Commission spent Sh206 billion on compensation to employees in first nine months of the current financial year to become the highest spender among government ministries, departments and agencies.
An analysis of recurrent expenditure shows a total of Sh354.45 billion was spent by government ministries, departments and agencies.
According to a report by the Controller of Budget Margaret Nyakang’o on National Government Budget Implementation Review for financial year 2020-21, compensation to teachers stood at 57.3 percent of total expenditure on payouts to employees by the national government.
The report is an analysis of the first nine months of the current financial year.
Nyakang’o attributed TSC’s spending to the fact that the bulk of its budget if for teachers salaries.
“The Teachers Service Commission recorded the highest expenditure on compensation to employees at Sh206 billion, translating to 57.3 per cent of total expenditure on compensation to employees by the national government,” Nyakang’o said.
The report is in line with Article 228 of the Constitution of Kenya and Section 9 of the Controller of Budget Act, 2016, which requires the CoB to submit to Parliament quarterly budget implementation reports for the national and county governments every four months.
It showed that capital transfers to semi-autonomous government agencies (SAGAs) were the highest at Sh183.84 billion representing 54.9 per cent of the gross development budget.
“Construction of non-residential buildings at Sh19.68 billion representing 5.9 per cent of the gross development expenditure,” she noted.
Nyakang’o said some budget items recorded low levels of expenditure during the period under review, something she attributed to the impact of Covid-19 mitigation measures adopted by the government to curb the spread of the disease.
“Those affected were travelling, training and hospitality activities which are some of the major spending budget items by the MDAs,” she said.
During the review period, total expenditure by the national government amounted to Sh1.83 trillion, representing 60.0 per cent of the revised gross estimates.
“This comprised of development, recurrent expenditure and CFS expenditure of Sh334.54 billion (48.0 per cent of revised gross development estimates), Sh815.79 billion (64 per cent of revised gross recurrent estimates) and Sh.676.67 billion (63.0 per cent of revised gross estimates) respectively,” the report says.
“Gross development expenditure was higher than exchequer issues due to appropriations-in-aid realised in funding some of the expenditures.”