Kaduna Considers Reclassifying Teachers’ Salaries as Capital Expenditure

KADUNA, Nigeria – Kaduna State is exploring a major policy shift to reclassify salaries of teachers and healthcare workers as capital expenditure, in a move aimed at strengthening human capital development.

The proposal, championed by UNICEF, was discussed at a high-level stakeholders’ dialogue convened by the State Planning and Budget Commission on Tuesday.

Commissioner for Planning and Budget, Mukhtar Ahmed, described the idea as bold but necessary to prioritise investments in people.

“This initiative challenges conventional budgeting practices and invites us to rethink how we measure development outcomes,” he said.

Under current frameworks, salaries are classified as recurrent expenditure, but proponents argue that treating them as capital spending would reflect their long-term value to economic growth.

UNICEF’s Chief of Field Office in Kaduna, Dr Gerida Birukila, said the reform could ensure more predictable funding and timely salary payments.

“Reclassifying salaries sends a strong message that the state is investing in its people,” she said.

Lawmakers indicated that legislative backing would be required if the proposal progresses.

Experts say the reform could improve service delivery, attract skilled professionals and position Kaduna as a leader in innovative public finance management.

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Otamere Gladness

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Otamere Gladness, a Political Science graduate, is interning with Africa Health Report (AHR) as a multimedia journalist. With experience in photography and digital content creation, she produces compelling visual narratives that shed light on both the challenges and resilience within health systems and underserved communities across Africa. X (Twitter): @glad_nex

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