The debt, which Treasury says relates primarily to the 2023 to 2025 period, is part of a wider pile of domestic arrears covered by its Expenditure Arrears Clearance Strategy for 2026 to 2030.
Finance Deputy Minister Kudakwashe Mnangagwa told the National Assembly on Wednesday that Treasury will deliberately slow payments pending verification.
He was responding to Luveve-Emakhandeni MP Discent Bajila, who had demanded timelines for clearing BEAM arrears dating back to 2017.
“Treasury has noted the concerns regarding the accumulation of BEAM arrears. While the question references the period from 2017 to 2026, the current stock of outstanding obligations primarily relates to the 2023 to 2025 period, totalling US$98 million,” Mnangagwa said.
He said Cabinet had taken a firm position that no full payment would be made before an independent audit, citing alleged manipulation of the beneficiary system.
“There are well-grounded concerns that the system for identifying vulnerable beneficiaries is being manipulated by those with influence and leverage. Preliminary information suggests that a significant portion of the current BEAM beneficiary list may not comprise deserving cases. Many genuinely needy pupils are being excluded,” he said.
As a result, Treasury payments would continue “at a slow pace”, with only special schools prioritised.
The audit forms Phase One of the clearance strategy that was presented to Parliament in November 2025.
The Ministry of Public Service, Labour and Social Welfare has already written to the Auditor-General requesting the exercise and shared draft terms of reference.
The audit is expected to commence soon once administrative arrangements are finalised and to be completed within the 2026 financial year.
“This exercise will verify the legitimate beneficiaries, while establishing the accurate, non-contested arrears figure,” Mnangagwa said.
Actual clearance will only come in Phase Two, from 2027 to 2030, once verified figures are established and subject to available fiscal space.
The strategy categorises verified BEAM arrears under Category 1, which will receive the highest priority for clearance due to its immediate social impact on vulnerable children.
This means schools that enrolled vulnerable children on the Government’s promise will wait at least another year for verification and up to four years for full payment.