nigerian states budget analysis

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NIGERIAN STATES’ BUDGET ANALYSIS

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The analysis focuses on State Governments’ allocations from year 2005 to year 2014; with detail extractions from the 2014 budgets. Does more money really translate into better life? Let’s find out.

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Page 1: Nigerian states budget analysis

NIGERIAN STATES’

BUDGET ANALYSIS

Page 2: Nigerian states budget analysis

The administration of government in Nigeria is

through three levels:

FEDERAL

52.68%

LOCAL STATE

Similarly, budgetary allocations are shared

among these Governments as follows:

20.60% 26.72%

LG SGFG

Page 3: Nigerian states budget analysis

Of the three arms, the Federal Government

allocation, 52.68% is well publicized while the

remaining 48.32% (for State and Local

Governments) are not– most especially that of the

Local Governments (LG)

While focusing on the FG allocation is important,

thoughts must also divert to State and Local

Governments allocations in order to properly

account for all allocated funds.

The analysis focuses on State Governments’

allocations from year 2005 to year 2014; with

detail extractions from the 2014 budgets. Does

more money really translate into better life? Let’s

find out.

Page 4: Nigerian states budget analysis

MAP OF NIGERIA SHOWING

THE 6 GEO-POLITICAL

ZONES

Page 5: Nigerian states budget analysis

NIGERIA

NC NE NW SE SS SWGeo-Political

Zone

State 6 6 7 5 6 6

Local Govt. 115 112 186 95 123 137

FCT - 6

Page 6: Nigerian states budget analysis

20.60%

26.72%

52.68%

36 States

768 Local Govts.

Page 7: Nigerian states budget analysis

State

Abia

Adamawa

Akwa Ibom

Anambra

Bauchi

Bayelsa

Benue

Borno

Cross River

Delta

Ebonyi

Edo

Ekiti

Enugu

Gombe

Imo

Jigawa

Kaduna

State

Kano

Katsina

Kebbi

Kogi

Kwara

Lagos

Nasarawa

Niger

Ogun

Ondo

Osun

Oyo

Plateau

Rivers

Sokoto

Taraba

Yobe

Zamfara

The Federal Capital

Territory (FCT) Budget is

covered in the Federal

Government Budget

36

States of the

Federation

Page 8: Nigerian states budget analysis

STATES’ BUDGETS 2005 TO 2013No States 2005 2006 2007 2008 2009 2010 2011 2012 2013 TOTAL

1 Ekiti 28.9 26.2 31 80.91 65.8 69.93 92.5 95.5 97.6 588.34

2 Lagos 112.7 224.23 277.77 403.4 405 429.5 445.18 485.3 499 3282.08

3 Ogun 40.55 48.58 54.8 77.34 100.02 100.73 98 200.55 211.86 932.43

4 Ondo 34.79 48.48 51.5 82.33 84.975 124.3 143 156 151 876.375

5 Osun* 25.2 29.05 34.77 38 98.01 113 88.143 150.125 234 810.298

6 Oyo 39.3 60.7 66.23 115.88 128.4 138.851 147 196.072 152.12 1044.553

Total SW 281.44 437.24 516.07 797.86 882.205 976.311 1013.82 1283.55 1345.58 7534.076

7 Abia 24.1 34.6 46.7 57.989 55.536 75.3 105.106 129.959 137.2 666.49

8 Anambra 29.2 35.87 54.25 60.58 75.53 67 66.9 103.2 110.89 603.42

9 Ebonyi 21 28.67 31.2 57.74 73.05 76.205 73.5 86.869 104.374 552.608

10 Enugu 25.1 31.1 38.38 60.71 60.46 67.86 89.6 74.997 82.9 531.107

11 Imo 35.7 37 43.4 112.9 134 127 124.475 178.638 197.744 990.857

Total SE 135.1 167.24 213.93 349.919 398.576 413.365 459.581 573.663 633.108 3344.482

12 Akwa Ibom 87.17 118.68 184.03 265.15 283.813 288.834 419.785 533.113 470.08 2650.655

13 Bayelsa 116.2 176.6 148.2 186 164.13 178.52 214.59 238.158 285.93 1708.328

14 Cross River 35.66 44.78 39.85 106.654 85.226 111.774 119 144.627 151.37 838.941

15 Delta 115.99 150 189 232.8 256.64 235.7 361.9 437.2 398 2377.23

16 Edo 45.12 51.2 46.98 60.66 80.59 99.25 163.86 150.045 150.97 848.675

17 Rivers 144.8 168 183.38 377 432.28 429 415.9 438 490.32 3078.68

Total SS 544.94 709.26 791.44 1228.26 1302.68 1343.08 1695.04 1941.14 1946.67 11502.51

18 Jigawa 40.42 48.8 55 67.1 76.7 70.9 77.293 109.525 115.4 661.138

19 Kaduna 48.27 59.77 77.05 94.08 153.17 196.7 136.5 154.3 176.4 1096.24

20 Kano 41.6 49.99 60 71.48 108.7 110.3 157.69 221.7 235.3 1056.76

21 Katsina 31.4 37.36 55 83 69.18 81.2 100 113 114 684.14

22 Kebbi 35 40 50 61.46 61.4 67.8 91.5 97.9 119.9 624.96

23 Sokoto 35.8 41 48 53 54.8 75 76.78 100.7 115.83 600.91

24 Zamfara 43.14 38.68 66.5 76.5 59.4 73.06 59 120.81 125 662.09

Total NW 275.63 315.6 411.55 506.62 583.35 674.96 698.763 917.935 1001.83 5386.238

25 Adamawa 32.152 36.3 40 43.55 53.9 67.463 70.6 87.9 95 526.865

26 Bauchi 57.8 59.93 60 120 78.89 87.7 111.957 132.547 137.3 846.124

27 Borno 50.5 48.5 56.1 78.87 75 85 99.8 149 184.3 827.07

28 Gombe 30.66 26.41 50 65.29 51.64 55.6 79.4 93.535 107.893 560.428

29 Taraba 44.65 26.2 33 37.5 48.87 64.144 58.7 73.8 73 459.864

30 Yobe 33.12 38.47 44 73 46.47 62.42 69.22 78.5 86.6 531.8

Total NE 248.882 235.81 283.1 418.21 354.77 422.327 489.677 615.282 684.093 3752.151

31 Benue 44.91 46.3 44.84 64.65 63.29 89.49 71.6 159.78 130.992 715.852

32 Kogi 31.31 33.89 45 52.37 78.669 78 80 126.411 132.6 658.25

33 Kwara 33.9 35.66 60 66.5 72.2 67 60.61 85.1 94.4 575.37

34 Nasarawa 25.42 29.05 35.46 55.7 58.3 87.5 81.506 104 108 584.936

35 Niger 33.79 42.08 50 55.45 69.09 111 129 94.05 83.7 668.16

36 Plateau 29.4 31.9 45 63.02 79.5 74.864 86.562 115 133.5 658.746

Total NC 198.73 218.88 280.3 357.69 421.049 507.854 509.278 684.341 683.192 3861.314

Allocation in NBillion

Page 9: Nigerian states budget analysis

STATES’ BUDGETS 2005 TO 2013States 2005 2006 2007 2008 2009 2010 2011 2012 2013 TOTAL

FCT 52.88 36 64.3 69.5 159.5 158 236 306.414 253.2 1,335.79

Total SW 281.44 437.24 516.07 797.86 882.205 976.311 1013.82 1283.55 1345.58 7,534.08Total SS 544.94 709.26 791.44 1228.26 1302.68 1343.08 1695.04 1941.14 1946.67 11,502.51Total SE 135.1 167.24 213.93 349.919 398.576 413.365 459.581 573.663 633.108 3,344.48

Total NW 275.63 315.6 411.55 506.62 583.35 674.96 698.763 917.935 1001.83 5,386.24Total NC 198.73 218.88 280.3 357.69 421.049 507.854 509.278 684.341 683.192 3,861.31Total NE 248.882 235.81 283.1 418.21 354.77 422.327 489.677 615.282 684.093 3,752.15TOTAL 1,737.60 2,120.03 2,560.69 3,728.06 4,102.13 4,495.90 5,102.16 6,322.33 6,547.67 36,716.56

Total SW

Total SS

Total SE

Total NW

Total NC

Total NE

7,534.08

11,502.51

3,344.48

5,386.24

3,861.31

3,752.15

TOTAL STATES’ BUDGET 2005 - 2013

Page 10: Nigerian states budget analysis

STATES’ 2014 BUDGET

NC

State Value (Billion)

Benue 105.20

Kebbi 131.70

Kwara 124.50

Nasarawa 114.50

Niger 98.00

Plateau 228.00

State Value (Billion)

NE

Adamawa 97.90

Bauchi 133.70

Borno 178.00

Gombe 107.40

Taraba 79.60

Yobe 102.99

NW

State Value (Billion)

Jigawa 114.70

Kaduna 198.60

Kano 219.20

Katsina 113.60

Kogi 128.70

Sokoto 126.00

Zamfara 114.80

State Value (Billion)

SE

Abia 149.60

Anambra 140.00

Ebonyi 99.80

Enugu 93.20

Imo 137.00

SS

State Value (Billion)

Akwa Ibom 469.37

Bayelsa 299.20

Cross River 176.30

Delta 391.51

Edo 159.21

Rivers 485.52

State Value (Billion)

SW

Ekiti 103.00

Lagos 489.69

Ogun 210.20

Ondo 162.00

Osun 216.00

Oyo 188.00

6,486.69

Page 11: Nigerian states budget analysis

Again, why focusing our analysis on

Budgets of State Governments?

On the sharing formula

that 26.72% of the

Federation Account goes to

the States, lets do some

estimations

Page 12: Nigerian states budget analysis

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

FGN 1,799.94 1,876.30 2,266.40 2,492.08 2,870.51 4,608.62 4,226.20 4,749.10 4,987.22 4,642.96 34,519.33

26.72

%

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

STATES 480.94 501.35 605.58 665.88 767.00 1231.42 1129.24 1268.96 1332.59 1240.60 9,223.56

36 STATES

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

EACH 13.36 13.93 16.82 18.50 21.31 34.21 31.37 35.25 37.02 34.46 256.21

This is on the assumption that each state receive equal share from the Federal Government, in reality this is not so.

Page 13: Nigerian states budget analysis

Clearly, we should focus more on Budget of State

Governments

Page 14: Nigerian states budget analysis

STATE

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE

GEO-

POLITICAL

ZONE

BUDGET COMPONENTS

#LG

BUDGET SLOGAN

2014

BUDGET

ACCOUNTINGSTANDARD

TEMPLATE

Page 15: Nigerian states budget analysis

All Capital projects are tied to specific programmes approved

in the National Chart of Accounts.

The Annual estimated recurrent revenue would be N120.0

billion

The grants from Donor-Agencies receivable during the year

would be N29.6 billion.

The Annual estimated Recurrent Expenditure including debt

services would be N62.0 billion

The annual estimated Capital Projects based on programmes

would be N87.5 billion

ABIA

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 24.1 34.6 46.7 58.0 55.54 75.3 105.11 130.0 137.2 149.6 816.09

SOUTH

EAST17

Building physical and human infrastructure for job creation and poverty eradication

149.60Bn

IPSAS

Page 16: Nigerian states budget analysis

Recurrent services = N58.26 billion representing 59%

Capital development projects = N40.10 billion representing

41%

Statutory allocation = N45.517 billion

Excess crude = N2.00 billion;

Ecological fund = N500 million

Petroleum subsidy = N2.664 billion

ADAMAWA

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 32.15 36.3 40 43.55 53.9 67.46 70.6 87.9 95 97.9 624.77

NORTH

EAST21

Budget of deliverance of democracy dividends to the electorate

97.90Bn

Page 17: Nigerian states budget analysis

Economic development = 43%

Recurrent expenditure = 165.504 billion

o Personnel cost = 42.53 billion

o Overhead cost = 31.67 billion

o Consolidated revenue fund charges including pensions, gratuities and public debts" = 91.29 billion

Capital projects = 308.87 billion

o Recurrent revenue = 416.92 billion 2014

o General administration = N93.2 billion or 30.7 per cent

o Social sector = N69.19 billion or 22 per cent

o Justice and law sector = N6.06 billion or two per cent

o Regional sector is allocated = N4.5 billion or 1.5 per cent

o Statutory allocation = N42 billion

o Oil derivation fund = N307.72 billion

o IGR = N29.6 billion

o SURE-P fund savings = N20 billion

o Value added tax = N14 billion

o Revenue from agencies = N3.5 billion

AKWA

-IBOM

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 87.17 118.68 184.03 265.15 283.81 288.83 419.785 533.11 470.08 469.37 3120.03

SOUTH

SOUTH31

Budget of actualization

469.37

Bn

IPSAS

Page 18: Nigerian states budget analysis

Recurrent expenditure = N39.71 billion

Capital expenditure = N100.29 billion

Economic sector (land, transport (roads and bridges) = N42.947 billion

Social = N14.373 billion

Environment = N17.258 billion

General administration =N25.718 billion

Projected revenue earning for 2014 = N58.120 billion

IGR = N15.920 billion

State share of federation account = N42.200 billion

ANAMBRA

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 29.2 35.87 54.25 60.58 75.53 67 66.9 103.2 110.89 140 676.52

SOUTH

EAST21

Poverty reduction measures

140Bn

Page 19: Nigerian states budget analysis

Recurrent expenditure = N65 Billion

Capital expenditure = N68 Billion

BAUCHI

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 57.8 59.93 60 120 78.89 87.7 111.96 132.55 137.3 133.7 979.82

NORTH

EAST20

133.7Bn

IPSAS

Page 20: Nigerian states budget analysis

Recurrent expenditure N162.5bn

Capital expenditure N136.7bn

Revenue projection N282.6bn

Capital receipts N16.5bn

Statutory Allocation N262.7bn,

Value Added Tax N7.8bn,

IGR N12.2bn

Capital Receipts N26.7bn.

Personnel cost N39.003bn,

Overhead cost N51.5bn,

Consolidated Revenue Charges N58.8bn,

Human Capital Development N13.3bn

Works and Infrastructure N40.005bn, Agriculture sector N6.98bn, Education sector N26.9bn

Health N7.5bn, Public Utilities N7.7bn, Sports Development N4.1bn, Social Development and Women

Empowerment N1.6bn, Information and Communications N2.1bn, Trade and Industry N1.2bn,

Tourism N2.34bn, Transport N3.7bn, Housing and Urban Development N2.5bn

Ministry of State Capital Development N2.96bn.

BAYELSA

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 116.2 176.6 148.2 186 164.13 178.52 214.59 238.16 285.93 299.2 1666.8

SOUTH

SOUTH8

Budget of further consolidation

299.2Bn

Page 21: Nigerian states budget analysis

Presented a budget estimate N105.1 billion

Capital projects N41.6 billion

Personnel cost N37.1 billion

Overhead costs N26.3 billion

BENUE

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 44.91 46.3 44.84 64.65 63.29 89.49 71.6 159.78 130.99 105.2 821.05

NORTH

CENTRAL23

Budget of growth, revitalization and transformation

105.2Bn

Page 22: Nigerian states budget analysis

Recurrent expenditure N56.72 billion

Capital expenditure N121.78 billion

Statutory allocation N139.90 billion

IGR N30.78 billion

Capital receipts N121.78 billion

BORNO

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 50.5 48.5 56.1 78.87 75 85 99.8 149 184.3 178 926.2

NORTH

EAST27

Budget of consolidation and progress

178Bn

Page 23: Nigerian states budget analysis

Recurrent obligations 30%

Capital expenditure requirements 70%

IGR N30.91 billion

Federation account N50 billion

Capital receipts N92.62 billion

Opening balance N2.78 billion

o Economic sector N87.55 billion

o Social services N41.54 billion

o Regional development N16 billion

o General administration N31.22 billion

CROSS

RIVER

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 35.66 44.78 39.85 106.654 85.23 111.77 119 144.63 151.37 176.3 930.02

SOUTH

SOUTH18

Budget of progression

176.3Bn

Page 24: Nigerian states budget analysis

Recurrent Expenditure N159.78bn

o Personnel Costs N64.16 billion

o Overhead Costs N57.29 billion

o Consolidated Revenue Fund Charges N38.33 billion

Capital expenditures N231.72bn

o Economic N79.43 billion

o Social N45.64 billion

o Environmental N37.93 billion

o General Administration N30.72 billion

o Delta State OSPADEC N37 billion

o Contingency N1 billion

DELTA

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 115.99 150 189 232.8 256.64 235.7 361.9 437.2 398 391.51 2512.1

SOUTH

SOUTH25

Consolidation, sustainable economic growth and development

391.51Bn

Page 25: Nigerian states budget analysis

Recurrent expenditure N41.37 billion

Capital expenditure N53.47 billion

Stabilization Fund N5 billion

Statutory Allocation N62.22 billion

Internal Sources N17.68 billion

Economic Sector N62.03 billion

Social Sector N19.26 billion

Administration N16.89 billion

Law and Justice N1.31 billion

Regional Sector N341 million

EBONYI

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 21 28.67 31.2 57.74 73.05 76.21 73.5 86.87 104.37 99.8 579.36

SOUTH

EAST13

Budget stabilization

99.8Bn

IPSAS

Page 26: Nigerian states budget analysis

Capital Expenditure N85.595 billion

Recurrent Expenditure N73.617 billion

Revenue N115.589 billion

o Statutory Receipts N65.331 billion

o Internally generated revenues N25.095 billion

o Aids and Grants N4.899 billion

o VAT N8.246 billion

o Excess crude account N6.423 billion

o Capital Receipts N5.595 billion

Budget Breakdown

Infrastructure (Road Project) N24 billion

Education N15 billion

Environment N10 billion

Health N8 billion

Agriculture N1.5 billion

Housing and Urban Planning N1.5 billion

EDO

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 45.12 51.2 46.98 60.66 80.59 99.25 163.86 150.05 150.97 159.21 927.30

SOUTH

SOUTH18

Budget of renewed hope

159.21Bn

Page 27: Nigerian states budget analysis

Recurrent Expenditure N50.11 billion

o Personnel Cost 8.21 billion

o Other Charges 5.80 billion

o Grants to Parastatals/Tertiary Inst. 19.31 billion

o Transfer to Other Funds 7.73 billion

o Consolidated Revenue Fund Charges 9.06 billion

Capital Expenditure N53.78 billion

o Economic sector 25.75 billion

o Social service sector 8.15 billion

o Environmental sector 3.26 billion

o Administrative sector N9.83 billion

EKITI

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 28.9 26.2 31 80.91 65.8 69.93 92.5 95.5 97.6 103 691.34

SOUTH

WEST16

Budget of stability and growth

103Bn

Page 28: Nigerian states budget analysis

Recurrent Expenditure N39.33 billion

Capital Expenditure N53.94 billion

Recurrent revenue N57.49 billion

IGR N9.19 billion

Works and infrastructure N15.62 billion

Ministry of agriculture N2.4 billion

The State Agricultural Development Agency N1.23 billion, State College of Agriculture

and Agro-enterpreneurship, Iwollo N225.55 million,

Education N5.78 billion

Integrated Rural Dev. Prog. N4.476 billion

Health N4.124 billion

Microcredit scheme N465 million

Urban and Rural Water Supply N2.613 billion

State Water corporation N1.871 billion

RUWASSA N707.5 million

Ministry of Water Resources N35 million

ENUGU

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 25.1 31.1 38.38 60.71 60.46 67.86 89.6 75.00 82.9 93.3 624.41

SOUTH

EAST17

Budget of actualization

93.3Bn

Page 29: Nigerian states budget analysis

Recurrent Expenditure N43.59 billion

Capital Expenditure N63.87 billion

Recurrent Revenue N50.82 billion

capital receipts N55.83 billion

budget deficit N67.80 billion

Sectors:

Works and Infrastructure N15.59 billion

Education N9.22 billion

General Administration N3.59 billion

Housing and Transport N2.94 billion

Health N2.65 billion

Education N2.55 billion

LG & Community development N43 million

GOMBE

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 30.66 26.41 50 65.29 51.64 55.6 79.4 93.54 107.89 107.4 616.19

NORTH

EAST11

Budget of restoration

107.4Bn

IPSAS

Page 30: Nigerian states budget analysis

Recurrent Expenditure N61.38 billion

Capital Expenditure N75.64 billion

Economic Sector N45.99 billion

Commerce and Industry N746.5 million

Works, Transport and Urban Development N32.1 billion

Town & Country Plan, Survey & community dev. N67.16 million

Culture and Tourism N3 billion

Social services N14.16 billion

Education N8.55

Health subsector N1.59 billion

Women Affairs N2.9 billion

Youth and Sports N1.2 billion

General Services N15.48 billion

IMO

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 35.7 37 43.4 112.9 134 127 124.48 178.64 197.74 137 1127.86

SOUTH

EAST27

Budget of consolidating rescue

137Bn

Page 31: Nigerian states budget analysis

Capital expenditure N53.88 billion

o Economic Sector N30.14 billion

o Social services sector N13.78 billion

o Urban and Regional Development N6.65 billion

o General Administration N3.31 billion

Recurrent expenditure N60.82 billion

o Consolidated Revenue Fund Charges N3.61 billion

o Personnel Cost N36.35 billion

o Overhead Cost N18.46 billion

o Stabilization and Contingency Funds N700 million

o Stabilization Fund N1.7 billion

JIGAWA

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 40.42 48.8 55 67.1 76.7 70.9 77.29 109.53 115.4 114.7 660.44

NORTH

WEST27

114.7Bn

Page 32: Nigerian states budget analysis

Capital Expenditure N124.4 billion

Recurrent Expenditure N74.2 billion

Sources of funding the budget

Opening balance N11.7 billion

A projected IGR N29 billion

Federation account N71.7 billion

News Agency of Nigeria (NAN) reports that N9.9 billion of the budget

would be used to service debts.

KADUNA

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 48.27 59.77 77.05 94.08 153.17 196.7 136.5 154.3 176.4 198.6 1093.4

NORTH

WEST23

Budget of peace and unity

198.6Bn

Page 33: Nigerian states budget analysis

Recurrent revenue N126.96 billion

Capital receipt N81.53 billion

Recurrent allocation N70.62 billion

Capital estimates N148.66 billion

Education N20.85 billion

Health N3.98 billion

Water Supply N5.88 billion

Infrastructure N81.01 billion

Agriculture and Natural Resources N9.68 billion

Info. & Com Strategy N882.4million

Rural and Community Dev. N406.5 million

Women & Youth Empowerment N1.147billion

Science and Technology N250 million

Commerce, Industry and Tourism N680 million

Execution of unforeseen dev. Projects N3.8 billion

KANO

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 41.6 49.99 60 71.48 108.7 110.3 157.69 221.7 235.3 219.2 1275.96

NORTH

WEST44

Poverty reduction measures

219.2Bn

Page 34: Nigerian states budget analysis

Recurrent expenditure N32.4 billion

capital expenditure N81.1 billion

KATSINA

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 31.4 37.36 55 83 69.18 81.2 100 113 114 113.6 766.34

NORTH

CENTRAL21

Budget of social responsibility

113.6Bn

Page 35: Nigerian states budget analysis

Recurrent Expenditure N31.5 billion

Capital Expenditure N100.1 billion

Economic Sector N50.8 billion

Social development N24.5 billion

Environmental N7.02 billion

Administration N17.8 billion

Transport sector N41.2 billion

Education N11.2 billion

Health N5.3 billion

Water supply N4.5 billion

Agriculture and Irrigation N3.8 billion

KEBBI

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 35 40 50 61.46 61.4 67.8 91.5 97.9 119.9 131.7 695.2

NORTH

WEST21

Poverty reduction measures

131.7Bn

Page 36: Nigerian states budget analysis

Capital Expenditure N70.02 billion

Recurrent Expenditure N58.70 billion

Recurrent revenue N79 billion

Federation Account N44 billion

IGR N10 billion

Value Added Tax N10 billion

Excess Crude N3 billion

Road development N20.42 billion

Healthcare N7.63 billion

Water supply N7.29 billion

Education N6.06 billion

Agriculture N1.99 billion

General administration N12.57 billion

KOGI

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 31.31 33.89 45 52.37 78.669 78 80 126.41 132.6 128.7 786.95

NORTH

CENTRAL21

Budget of reality

128.7Bn

Page 37: Nigerian states budget analysis

Recurrent Expenditure N48.55 billion

Public Debt Servicing N17.28 billion

Capital Expenditure N58.70 billion

Sectorial breakdown of the Capital Expenditure

General Public Services N3.92 billion

Public Order and Safety N733 million

Economic Affairs N20.38 billion

Environmental Protection N259 million

Housing & Community Amenities N4.19 billion

Health N8.76 billion

Recreation and Culture N716 million

Education N19.70 billion

Social Protection N33 million

KWARA

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 33.9 35.66 60 66.5 72.2 67 60.61 85.1 94.4 124.5 665.97

NORTH

WEST16

Budget of expansion for inclusive prosperity

124.5Bn

Page 38: Nigerian states budget analysis

Recurrent Expenditure N234.66 billion

Capital Expenditure N255.03 billion

Sectorial allocations of budget

Economic Affairs N160.05 billion

General Public Service N100.215 billion

Education N77.423 billion

Public Order and Safety N17.977 billion

Environmental Protection N39.727 billion

Housing & Community Amenities N50.537 billion

Health N37.8 billion

Recreation, Culture and Religion N3.482 billion

Social Protection N2.466 billion

LAGOS

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 112.7 224.23 277.77 403.4 405 429.5 445.18 485.3 499 489.69 3771.77

SOUTH

WEST20

Budget to complete on-going projects and consolidation

489.69Bn

IPSAS

Page 39: Nigerian states budget analysis

Recurrent Expenditure N59.59 billion

Capital Expenditure N54.95 billion

Administrative Sector N19.89 billion

Economic Sector N58.57 billion

Law & Justice Sector N3.35 billion

Social Sector N35.82 billion

o Education N12.05 billion

o Higher Education N9.31 billion

o Health N12.19 billion

o Sports & Youth Dev. N1.77 billion

o Women and Social Dev. N548.16 million

NASARAWA

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 25.42 29.05 35.46 55.7 58.3 87.5 81.506 104 108 114.5 699.44

NORTH

CENTRAL13

Budget of reality

114.5Bn

IPSAS

Page 40: Nigerian states budget analysis

NIGER

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 33.79 42.08 50 55.45 69.09 111 129 94.05 83.7 98 716.16

NORTH

CENTRAL25

98Bn

Page 41: Nigerian states budget analysis

Capital expenditure N117.51 billion

Recurrent expenditure N92.70 billion

Budget's 5-cardinal programmes

Education N43.99 billion

Health N21.11 billion

Agriculture N10.52 billion

Housing N26.74 billion

Rural & Infrastructural Dev. N34.66 billion

OGUN

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 40.55 48.58 54.8 77.34 100.02 100.73 98 200.55 211.86 210.2 1142.63

SOUTH

WEST20

Budget of consolidation

210.2Bn

IPSAS

Page 42: Nigerian states budget analysis

Capital expenditure N92.32 billion

Recurrent expenditure N69.68 billion

ONDO

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 34.79 48.48 51.5 82.33 84.98 124.3 143 156 151 162 1038.38

SOUTH

WEST18

A caring heart budget

162Bn

IPSAS

Page 43: Nigerian states budget analysis

Capital expenditure N119.14 billion

Recurrent expenditure N97.61 billion

Overhead cost N17.97 billion

Consolidated cost N52.49 billion

OSUN

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 25.2 29.05 34.77 38 98.01 113 88.143 150.13 234 216 1026.30

SOUTH

WEST30

Budget of growth, enhancement and development

216Bn

Page 44: Nigerian states budget analysis

Recurrent expenditure N96.04 billion

Capital expenditure N92.8 billion

Budgetary allocations to different sectors

Economy N36.2 billion

Social Services N25.7 billion

Urban Regional Development N17.7 billion

General Administration N13.2 billion

OYO

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 39.3 60.7 66.23 115.88 128.4 138.85 147 196.07 152.12 188 1085.55

SOUTH

WEST33

Budget of consolidation

188Bn

Page 45: Nigerian states budget analysis

Recurrent Expenditure N81.63 billion

Capital Expenditure N147.11 billionSectorial Allocation of the Capital Budget Economic Sector N80.3 billion

Administrative Sector N22.8 billion

Social Sector N43.2 billion

Law and Justice Sector N0.8 billion

Details of the policy trust and programmes of the budget Works N37.64 billion, Transport N6,.16 billion, Agriculture N10.12 billion, Health

N11.54 billion, Education N19.99 billion, Water Supply & Sanitation N4.54 billion,

Administration N12,18 billion, Youths Development N1 billion, Sports Development

N5.56 billion, Information & Communication N1.93 billion, Lands Dev. N1.90 billion,

Urban Development N7.77 billion, Tourism & Culture N7.54 billion,

Environment N0.57 billion, Commerce & Industries N2.72 billion

PLATEAU

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 29.4 31.9 45 63.02 79.5 74.86 86.56 115 133.5 228 886.75

NORTH

CENTRAL17

Budget of continuity and inclusive growth

140Bn

IPSAS

Page 46: Nigerian states budget analysis

Recurrent Expenditure N117.09 billion

Capital Expenditure N368.43 billion

Fund Allocations across the Sectors

Economic Sector N79.55 billion

Social Service Sector N46.565 billion

Environmental Sector N17.98 billion

General Administration N57.73 billion

RIVERS

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 144.8 168 183.38 377 432.28 429 415.9 438 490.32 485.52 3380.82

SOUTH

SOUTH23

485.52Bn

IPSAS

Page 47: Nigerian states budget analysis

Capital projects N72.9 billion

Recurrent expenditure N52.9 billion

Sub-sectors allocation General Administration N19 billion

Transport N12 billion

Education N9 billion

Agriculture, Animal Health & Fisheries N5.79 billion

Rural Development N5.62 billion

Health N5.39 billion

Water Resources N4.61 billion

Information, Social Welfare, Youths, Sports & Culture N3.69 billion

Lands, Housing and Survey N2.9 billion

Religious Affairs N1 billion

Solid Minerals Development N917 million

Environment N914 million

SOKOTO

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 35.8 41 48 53 54.8 75 76.78 100.7 115.83 126 532.21

NORTH

WEST23

Budget of consolidation and sustainable development

126Bn

Page 48: Nigerian states budget analysis

Recurrent expenditure N41.7 billion

Capital expenditure N37.9 billion

Road and Transportation sector N14.3 billion

Health sector N4.2 billion

TARABA

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 44.65 26.2 33 37.5 48.87 64.14 58.7 73.8 73 79.6 380.76

NORTH

EAST16

Budget of hope

79.6Bn

IPSAS

Page 49: Nigerian states budget analysis

Capital projects N67.43 billion

Recurrent expenditure N35.48 billion

YOBE

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 33.12 38.47 44 73 46.47 62.42 69.22 78.5 86.6 102.99 634.79

NORTH

EAST17

Budget of Reconstruction and consolidation of economic transformation

102.99Bn

Page 50: Nigerian states budget analysis

Recurrent expenditure N47.1 billion

Capital expenditure N67.7 billion

Fund Allocation to Sectors

Economic sector N32.5 billion

Social sector N17.8 billion

Environment sector N9.5 billion

Administration sector N7.8 billion

ZAMFARA

YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

VALUE 43.14 38.68 66.5 76.5 59.4 73.06 59 120.81 125 114.8 651.89

NORTH

WEST14

Budget to enhance the attainment of the MDGs

114.8Bn

Page 51: Nigerian states budget analysis

STATE BUDGETS AND IPSASInternational Public Sector Accounting Standards (IPSAS) are a set of

accounting standards issued by the IPSAS Board for use by public sector

entities around the world in the preparation of financial statements. These

standards are based on International Financial Reporting Standards (IFRS)

issued by the International Accounting Standards Board (IASB).

STATE ACCOUNTING STANDARD

ABIA

IPSAS

AKWA IBOM

BAUCHI

EBONYI

KWARA

LAGOS

NASARAWA

OGUN

ONDO

PLATEAU

RIVERS

TARABA

IPSAS ADOPTION BY COUNTRYMany governments say they are introducing IPSAS

because it is considered to be good practice.

However, very few governments have actually

adopted the standards. In terms of the Cash Basis

IPSAS not a single country in the world has

actually adopted the standard. The main problem

is the key requirement to produce consolidated

financial statements for all controlled entities.

Consolidating government business entities with

ministries and departments would be very time

consuming and almost all governments consider

that it is not worth the very real costs.

Nigeria - In the process of adopting

the cash basis IPSAS, will then move

to adopt accrual basis IPSAS. This is to

conform to international accounting

standards

Page 52: Nigerian states budget analysis

STATE BUDGETS AND GEO-

POLITICAL ZONESGEO 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL

Total SW 281.44 437.24 516.07 797.86 882.21 976.31 866.82 1,283.55 1,345.58 1,368.89 8,755.97

Total SE 135.10 167.24 213.93 349.92 325.53 413.37 392.68 573.66 633.11 619.70 3,824.23

Total SS 544.94 532.66 608.06 1,228.26 716.09 1,343.08 1,695.04 1,941.14 1,946.67 1,981.11 12,537.06

Total NW 195.96 274.60 411.55 392.16 430.18 674.96 698.76 817.24 761.43 1,018.60 5,675.44

Total NE 248.88 209.61 283.10 339.34 303.13 422.33 430.98 541.48 684.09 699.59 4,162.53

Total NC 164.83 218.88 230.30 357.69 421.05 507.85 509.28 684.34 683.19 798.90 4,576.31

TOTAL 1,571.15 1,840.23 2,263.01 3,465.23 3,078.19 4,337.90 4,593.56 5,841.41 6,054.07 6,486.79 39,531.54

0.00

2,000.00

4,000.00

6,000.00

8,000.00

10,000.00

12,000.00

14,000.00

SW SE SS NW NE NC

8,755.97

3,824.23

12,537.06

5,675.444,162.53 4,576.31

TOTAL BUDGETS BY GEO-POLITICAL ZONES (2005-2014)

Page 53: Nigerian states budget analysis

1,368.89

619.70

1,981.11

1,018.60

699.59

798.90

2014 BUDGETS AND GEO-POLITICAL ZONES

SW SE SS NW NE NC

Page 54: Nigerian states budget analysis

HIGH BUDGETS DOESN’T

TRANSLATE INTO BETTER LIFE

Clearly, the South South (SS) have the highest budgets, while

the South East (SE) have the lowest budgets.

The SS budget is 300% higher than NE, 274% higher than NC,

221% higher than NW, and 328% higher than SE. Also, the

SW budget is 210% higher than NE, 191% higher than NC.

However, this does not mean that the standard of living in the

SS is 328% better than that of the SE.

IT DOES NOT MATTER WHAT

YOU HAVE, IT IS THE USE OF

IT THAT COUNTS!

Page 55: Nigerian states budget analysis

STATE RECURRENT (BILLION) CAPITAL (BILLION)

Abia 42% 58%

Adamawa 59% 41%

Akwa Ibom 35% 65%

Anambra 28% 72%

Bauchi 49% 51%

Bayelsa 54% 46%

Benue 60% 40%

Borno 32% 68%

Cross River 30% 70%

Delta 41% 59%

Ebonyi 41% 59%

Edo 54% 46%

Ekiti 49% 51%

Enugu 42% 58%

Gombe 41% 59%

Imo 45% 55%

Jigawa 47% 53%

Kaduna 63% 37%

Kano 58% 42%

Katsina 29% 71%

Kebbi 24% 76%

Kogi 54% 46%

Kwara 39% 61%

Lagos 48% 52%

Nasarawa 52% 48%

Niger NA NA

Ogun 56% 44%

Ondo 57% 43%

Osun 55% 45%

Oyo 51% 49%

Plateau 36% 64%

Rivers 24% 76%

Sokoto 58% 42%

Taraba 52% 48%

Yobe 65% 35%

Zamfara 41% 59%

RECURRENT vs CAPITAL EXPENDITURE

About 55% of the States have

their Capital Expenditure more

than their Recurrent

Expenditure; this imply there

should be more Infrastructure,

Educational Services & Health

Services development.

However, majority of our States

are still underdeveloped.

BESIDE ALLOCATION, THE

WILL TO PUT TO PROPER

USE WHAT HAS BEEN

ALLOCATED IS MUCH

MORE IMPORTANT!

Page 56: Nigerian states budget analysis

Freely share, freely use and freely acknowledge the source – © Wale Micaiah

Data source:

- http://www.nigerianmuse.com/20130120040655zg/nigeria-

watch/star-information-budget-table-nigerias-federalstates-budgets-

2005-2013/

Analysis by: Wale Micaiah

e: [email protected]

m: 08078001800

w: www.walemicaiah.com

w: www.statisense.com