By Sani Idris Abdulrahman
The Kaduna State Government and development partners have intensified discussions on reclassifying salaries of teachers and healthcare workers as capital expenditure.
The proposal, championed by the United Nations Children’s Fund (UNICEF), took centre stage at a one-day strategic stakeholders’ dialogue on Tuesday in Kaduna.
Convened by the Kaduna State Planning and Budget Commission, the dialogue drew participation from policymakers, lawmakers, and sector leaders.
The Commissioner for Planning and Budget Commission, Mukhtar Ahmed, signalled the state government’s openness to the reform, describing it as a bold but necessary step toward prioritising human capital development.
He said the initiative challenges conventional budgeting practices by repositioning teachers and health workers not just as employees, but as long-term assets critical to the state’s economic and social future.
“This dialogue reflects our commitment to exploring innovative approaches to governance that put people first.
“While salaries have traditionally been treated as recurrent expenditure, this proposal invites us to rethink that framework in light of development outcomes,” Ahmed said.
He noted that the government is carefully reviewing the implications of the shift, particularly how it could affect fiscal planning and budget sustainability, while also considering its potential to improve service delivery.
Adding a legislative perspective, Chairman of the Kaduna House of Assembly Committee on Judiciary and Primary Health, Emmanuel Kantiok, said that the process is still evolving and would eventually require legislative backing.
“The legislature comes in at the final stage after inputs from ministries, departments, and agencies, as well as other stakeholders.
“If it requires legal backing, it will come before us, and we will consider it accordingly,” he said.
Kantiok acknowledged the potential of the reform to strengthen the welfare and performance of teachers and healthcare workers, noting that improved prioritisation of these sectors could translate into better outcomes for citizens.
“The idea is a good one, especially if it enhances welfare, infrastructure, and capacity building. But its success will depend on how well it is implemented,” he added.
UNICEF’s Chief of Field Office in Kaduna, Dr Gerida Birukila, underscored the urgency of the reform, describing it as a strategic move to guarantee more predictable and sustained funding for frontline service providers.
According to her, the current classification system often limits the ability of governments to fully reflect the importance of investing in human capital, particularly in sectors that directly impact children and vulnerable populations.
“Reclassifying salaries as capital expenditure sends a strong message that Kaduna State is investing in its people.
“It will also help ensure timely payment of salaries and improve the overall reliability of funding in education and health”, Birukila said.
She revealed that UNICEF is already working closely with the state government, regulators, and lawmakers to advance the proposal through the necessary technical and policy processes.
“We are engaging all relevant actors, and the process is moving forward. We are optimistic that this will be achieved in a way that strengthens systems and delivers real impact,” she said.
Birukila further noted that beyond improving salary payments, the reform could play a key role in attracting and retaining skilled professionals in both sectors, which is an ongoing challenge in many parts of the country.
The News Agency of Nigeria (NAN), reports that the dialogue marks a significant step in what could become a landmark policy shift for Kaduna State, as stakeholders continue to explore ways to align budgeting practices with development priorities.
If adopted, the reform could position Kaduna as a pioneer in redefining how governments invest in human capital, with potential implications for other states and national policy discussions. (NAN)
Edited by Yakubu Uba
