MPs call for probe into TSC payroll after Sh446m paid to dead teachers

Members of Parliament were on Tuesday left shocked after learning that Sh446 million was used to pay deceased teachers in the Teacher's Service Commission (TSC) payroll during the financial year 2021/2022.

The details were revealed after TSC Chief Executive Officer Nancy Macharia appeared before the National Assembly Public Accounts Committee (PAC) to answer audit queries raised by the Auditor General.

A report by the Auditor General revealed that the Commission had excess expenditure of budgets, cash losses, unsupported receivable balances and unexplained decrease in employer contribution to the National Social Security Fund (NSSF) and staff pensions.

"As disclosed in Note 9 to the financial statements, the statement of assets and liabilities reflects accounts receivables balance of Sh852,488,748 which includes an amount of Sh466,892,922 in respect of salary overpayment," read the report.

The revelations prompted PAC chairperson John Mbadi to call Macharia to explain the over-payments paid to dead teachers, those who had deserted duty, resigned, transferred, interdicted or had been absent from duty.

"If members feel that there is an issue with TSC systems then this committee is at liberty to recommend for an audit into its payroll," Mbadi said.

In her response, Macharia admitted that indeed there were overpayments of salaries for the period under review adding that the same had grown over the years.

System delay

She faulted a system delay saying it failed to delete profiles of teachers who had either resigned or passed away, leading to salaries being erroneously remitted despite the obvious mistake.

"Salary overpayment occurred as a result of a delay in stoppage of salary of employees upon death, desertion of duty, resignation, transfer of service, transfer, sick leave, interdiction and absenteeism," she said.

However, Macharia assured that the commission had implemented remedial measures to recover the funds and prevent similar occurrences in the future.

"To address the issue of salary overpayment, the commission has developed an overpayment policy and online services to improve efficiency in reporting mechanisms between the commission headquarters, field offices, and schools in respect to death, desertion of duty, resignation, transfer of service, retirement, sick leave and absenteeism," she said.

The CEO also submitted that other than sensitising headteachers, sub-county directors and county directors on an overpayment, TSC had written to the beneficiaries of the overpayments to return the funds.

She added that in cases where payments were made to the dead, their families were contacted.

“We need an audit of the payroll. There seem to be a lot of issues given that some teachers do not go to class for a year and are still paid whereas others work for as long as six months without pay only to be told that their salaries have been going to a different account,” Funyula MP Wilberforce Ounda said.