nigerian states budget analysis
DESCRIPTION
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.TRANSCRIPT
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
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.
MAP OF NIGERIA SHOWING
THE 6 GEO-POLITICAL
ZONES
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
20.60%
26.72%
52.68%
36 States
768 Local Govts.
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
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
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
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
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
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.
Clearly, we should focus more on Budget of State
Governments
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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)
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
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!
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!
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
m: 08078001800
w: www.walemicaiah.com
w: www.statisense.com