
A shocking audit disclosure has uncovered that the Teachers Service Commission (TSC) still stands to recover a staggering Sh211.6 million in overpaid salaries to teachers—raising fresh alarms over systemic payroll failures and weak internal controls.
Massive Overpayment Exposed.
Auditor-General Nancy Gathungu’s report for the 2023/24 fiscal year reveals that the TSC overpaid Sh433.9 million due to outdated, manual reporting systems prone to errors . While the commission has managed to claw back Sh222.3 million, a substantial balance remains outstanding—and unpaid—for over 12 months .
Debt Laden on TSC Payroll.
According to the audit, the tardy clean-up effort leaves a pending recovery of Sh211.6 million, which accounts for nearly half of the identified overpayment. Shockingly, 68% of the overpaid funds—amounting to Sh296.4 million—have lingered for more than a year .

The Auditor-General warns that without urgent action, these losses will continue to erode public finances.
Payroll Weaknesses Cry Out for Reform.
The audit places much of the blame on persistent manual payroll systems, which facilitated inaccuracies in teacher attendance reporting. With such high figures still unrecovered, questions emerge about the competence and oversight within TSC’s financial management.
Notably, the TSC’s total wage bill hit Sh340.07 billion in FY23/24—making these anomalies a serious threat to budget integrity .Broader Public Sector ImplicationsGathungu’s report underscores a recurring theme across government agencies—including counties—of similar payroll failures.
Earlier findings showed Sh3 billion paid manually in just one quarter within counties, rising to Sh7 billion in six months, often with inadequate documentation . Analysts warn that without sweeping reforms, ghost payments and siphoned funds will remain pervasive.
Pressure Mounts on TSC Leadership.
The TSC now faces mounting pressure to:Launch targeted recovery drives with strict timelines.Digitize payroll systems to eliminate manual inefficiencies.Hold responsible officials accountable for financial leaks.Regularly audit teacher salary disbursements to prevent repetition.
What’s at Stake.
Left unchecked, this Sh211.6 million debt risks undermining confidence in TSC’s fiscal stewardship. Teachers, unions, and taxpayers alike now demand swift action to ensure transparency—and to prevent future staff welfare disruptions or budgetary misallocations.