- The Government Spent 22% of the Annual Estimates on Salaries, Allowances and Miscellaneous (SAM) in the first three months of FY 2024/25
The National Government Budget Implementation Review Report of the first three months of the Financial Year 2024/2025 by the Controller of Budget has revealed a disproportionate expenditure on salaries, allowances, and miscellaneous (SAM) services, amounting to 22% of the annual estimates, compared to 20% recorded in the previous period.
The total allocations for salaries and allowances and miscellaneous services (SAM) were Kshs.4.21 billion in FY 2024/2025 compared to Kshs.4.09 billion allocated in FY 2023/24, according to the National Treasury.
This represents an increase of Kshs. 122.64 million, attributed to an increase in budgetary allocation for SAM in affecting various offices, including the Slaries and Remuneration Commission, Teachers Service Commission, and Independent Boundaries Commission, the Controller of Budget reiterated.
The government spent Kshs.945.55 billion on Salaries and Allowances and Miscellaneous (SAM) in the first three months of FY 2024/25, compared to Kshs. 812.48 billion in FY 2023/24, representing a 16.27% increase.
Three offices spent more than 40% of their budgets in the 1st quarter of FY 2024/2025: the Commission on Administrative Justice, Office of the Attorney General, and the National Gender and Equality Commisions. Both spent 54%, 48%, and 44%, respectively.
Salaries, Allowances, and Miscellaneous Budget Performance (SAM) in FY 2024/25
| Name of the Office | Expenditure (Ksh) | Budget Perfomance (%) |
| The Judicial Service Commission | 680,026,019 | 22 |
| Salaries & Remuneration Commission | 52, 279,700 | 33 |
| Commission on Administrative Justice | 30,074,973 | 54 |
| National Gender & Equality Commission | 27,408,578 | 44 |
| Public Service Commission | 18,628,557 | 13 |
| Teachers Service Commission | 18,628,557 | 25 |
| National Land Commission | 18,613,557 | 25 |
| Commission on Revenue Collection | 16,606,557 | 25 |
| National Cohesion & Integration Commission | 14,509,557 | 28 |
| National Police Service Commission | 14,242,669 | 15 |
| Kenya National Commission on Human Rights | 10,540,557 | 25 |
| Office of the Attorney General | 5, 515,818 | 48 |
| Ethics and Anti-Corruption Commission | 4,935,000 | 25 |
| Auitor General | 2,871,000 | 25 |
| Director of Public Prosecutions | 2,377,557 | 25 |
| Controller of Budget | 2,377,577 | 25 |
| Independent Electoral & Boundaries Commission | – | – |
| Sub-Total | 919,636,213 | 22 |
Offices of the President, Deputy President, Former Presidents and Former First Lady
| Name of the Office | Expenditure (Ksh) | Budget Performance (%) |
| Office of the President | 4,331,250 | 12 |
| Office of the Deputy President | 3,681,564 | 10 |
| Former Presidents | 3,291,750 | 15 |
| Former First Lady | 1,645,875 | 7 |
| Sub-Total | 12,950,439 | 22 |
| Total Salaries and Allowances | 932,586,652 | 22 |
Miscellaneous Services
| Name of the Office | Expenditure (Kshs.) | Budget Performance (%) |
| Employer Contribution to Housing Levy | 12,488,449 | 25 |
| Employer Contibution to NSSF | 477,720 | 16 |
| Total Miscellabeous Services | 12,966,169 | 16 |
| Grand Total | 945,552,821 | 22 |
