This document analyzes state government budgets in Nigeria for the year 2016. It provides information on the total approved budgets for the federal and state governments, breaking down expenditures by recurrent vs. capital spending. It also compares budget components and priorities between the federal and state levels. Additionally, it examines budget details for each individual state, including budget amounts and the percentage allocated to recurrent vs. capital spending. State budgets are also analyzed and compared based on Nigeria's political zones.

1. ANALYSIS OF 2016
STATE GOVT. BUDGETS
StatiSense
STATE BUDGETS & INTERNALLY GENERATED REVENUE

2. INTRODUCTION
Analysis of State Government budgets to identify (where
possible) their priority sectors, compare the National Budget to
State budgets in terms of its Budget Components and help
Nigerians know how else to improve on holding governments
accountable at State level.
LOCAL GOVT
20.60%
FEDERAL GOVT
52.68
STATE GOVT
26.72%
FEDERATIONACCOUNT
STATE BUDGET
IGR
LOANS
GRANTS
/ AIDS
OTHERS
IGR: Internally Generated Revenue

3. 3,284,820,000,000
2,563,300,000,000
1,587,598,122,031
2,646,389,236,196
2016 BUDGETS
The approved total budget
of the Federal Government
for the financial year 2016 is
N6,060,677,358,227.
FEDERAL STATES
The total budget of the 36
States of the Federation as
presented by Governors
and approved by each
State House of Assembly is
N5,853,450,000,000.
RECURRENT EXPENDITURE RECURRENT EXPENDITURE
CAPITAL EXPENDITURE CAPITAL EXPENDITURE

4. 2016 BUDGETSFEDERAL
STATE
RECURRENT
EXPENDITURE
CAPITAL
EXPENDITURE
43.66%
26.20%
RECURRENT
EXPENDITURE
CAPITAL
EXPENDITURE
43.79%
56.21%
Other components of
the FG Budget are
Statutory Transfers and
Debt Services

5. 2016 BUDGETS
State Governments have more capital allocation than the
Federal Government and should collectively provide better
services to the people, by implication.
3,284,820,000,0001,587,598,122,031
CAPITAL EXPENDITURE CAPITAL EXPENDITURE
FEDERAL STATES
THEREFORE, MORE FOCUS SHOULD BE ON STATE
GOVERNMENTS BECAUSE THEY CONTROL MORE
CAPITAL RESOURCES THAN THE FEDERAL GOVERNMENT

6. 2016 STATES’ BUDGETS
STATE ZONE RECURRENT CAPITAL TOTAL
ABIA SE 58.90 37.80 96.70
ADAMAWA NE 60.06 60.07 120.13
AKWA IBOM SS 94.96 328.04 423.00*
ANAMBRA SE 48.60 52.80 101.40
BAUCHI NE 65.50 69.80 135.30
BAYELSA SS 99.38 51.27 150.65
BENUE NC 67.40 65.90 133.30
BORNO NE 51.00 103.00 154.00
CROSS RIVERS SS 56.17 246.83 303.00*
DELTA SS 153.00 114.00 267.00
EBONYI SE 38.76 62.40 101.15
EDO SS 57.20 59.50 116.70
EKITI SW 42.10 24.90 67.00
ENUGU SE 43.70 41.40 85.10
GOMBE NE 34.40 42.50 76.90
IMO SE 58.17 44.04 102.21
JIGAWA NW 62.92 71.31 134.23
STATE ZONE RECURRENT CAPITAL TOTAL
KADUNA NW 62.40 109.40 171.80
KANO NW 83.00 192.00 275.00
KATSINA NW 43.80 70.20 114.00
KEBBI NW 34.00 93.00 127.00
KOGI NC 58.23 41.71 99.94
KWARA NC 48.10 57.50 105.60
LAGOS SW 278.91 383.68 662.59
NASARAWA NC 43.34 34.58 77.92
NIGER NC 39.50 35.24 74.74
OGUN SW 89.91 99.29 189.20
ONDO SW 69.19 54.50 123.69
OSUN SW 113.19 37.54 150.73
OYO SW 100.65 73.12 173.77
PLATEAU NC 75.02 79.05 154.07
RIVERS SS 120.00 187.00 307.00
SOKOTO NW 50.50 123.80 174.30
TARABA NE 62.65 38.15 100.80*
YOBE NE 54.90 34.00 88.90
ZAMFARA NW 43.80 65.50 109.30
TOTAL 2,563.30 3,284.82 5,853.45
Akwa-Ibom: Total budget is N423Bn, however with N94.96Bn allocated to Recurrent, the balance was assigned to Capital Expenditures.
Cross Rivers: With N303Bn, the details of Recurrent & Capital Expenditures were not shared but assumed on the basis of an earlier budget
sent to the house before it was reduced from N350Bn to N303Bn that was approved. The same thing applies as in the case of Taraba.
Previous percentage of Recurrent & Capital Expenditures were used to calculate the current figures.

7. 2016 STATE BUDGETS (DESCENDING ORDER)
STATE ZONE TOTAL
LAGOS SW 662.59
AKWA IBOM SS 423.00
RIVERS SS 307.00
CROSS RIVERS SS 303.00
KANO NW 275.00
DELTA SS 267.00
OGUN SW 189.20
SOKOTO NW 174.30
OYO SW 173.77
KADUNA NW 171.80
PLATEAU NC 154.07
BORNO NE 154.00
OSUN SW 150.73
BAYELSA SS 150.65
BAUCHI NE 135.30
JIGAWA NW 134.23
BENUE NC 133.30
KEBBI NW 127.00
ONDO SW 123.69
ADAMAWA NE 120.13
EDO SS 116.70
KATSINA NW 114.00
ZAMFARA NW 109.30
KWARA NC 105.60
IMO SE 102.21
ANAMBRA SE 101.40
EBONYI SE 101.15
TARABA NE 100.80
KOGI NC 99.94
ABIA SE 96.70
YOBE NE 88.90
ENUGU SE 85.10
NASARAWA NC 77.92
GOMBE NE 76.90
NIGER NC 74.74
EKITI SW 67.00
TOTAL BUDGET
STATE ZONE %
CROSS RIVERS SS 81.46
AKWA IBOM SS 77.55
KEBBI NW 73.23
SOKOTO NW 71.03
KANO NW 69.82
BORNO NE 66.88
KADUNA NW 63.68
EBONYI SE 61.68
KATSINA NW 61.58
RIVERS SS 60.91
ZAMFARA NW 59.93
LAGOS SW 57.91
GOMBE NE 55.27
KWARA NC 54.45
JIGAWA NW 53.13
OGUN SW 52.48
ANAMBRA SE 52.07
BAUCHI NE 51.59
PLATEAU NC 51.31
EDO SS 50.99
ADAMAWA NE 50.00
BENUE NC 49.44
ENUGU SE 48.65
NIGER NC 47.15
NASARAWA NC 44.38
ONDO SW 44.06
IMO SE 43.09
DELTA SS 42.70
OYO SW 42.08
KOGI NC 41.74
ABIA SE 39.09
YOBE NE 38.25
TARABA NE 37.85
EKITI SW 37.16
BAYELSA SS 34.03
OSUN SW 24.91
CAPITAL EXP. (%)
STATE ZONE %
OSUN SW 75.09
BAYELSA SS 65.97
EKITI SW 62.84
TARABA NE 62.15
YOBE NE 61.75
ABIA SE 60.91
KOGI NC 58.26
OYO SW 57.92
DELTA SS 57.30
IMO SE 56.91
ONDO SW 55.94
NASARAWA NC 55.62
NIGER NC 52.85
ENUGU SE 51.35
BENUE NC 50.56
ADAMAWA NE 50.00
EDO SS 49.01
PLATEAU NC 48.69
BAUCHI NE 48.41
ANAMBRA SE 47.93
OGUN SW 47.52
JIGAWA NW 46.87
KWARA NC 45.55
GOMBE NE 44.73
LAGOS SW 42.09
ZAMFARA NW 40.07
RIVERS SS 39.09
KATSINA NW 38.42
EBONYI SE 38.32
KADUNA NW 36.32
BORNO NE 33.12
KANO NW 30.18
SOKOTO NW 28.97
KEBBI NW 26.77
AKWA IBOM SS 22.45
CROSS RIVERS SS 18.54
RECURRENT EXP. (%)

8. 2016 STATES’ BUDGETS BY POLITICAL ZONES
ZONE TOTAL RECURRENT CAPITAL
NC 645.57 331.58 313.99
NE 676.03 328.51 347.52
NW 1105.63 380.42 725.21
SE 486.561 248.12 238.44
SS 1567.35 580.71 986.64
SW 1366.98 693.95 673.03
TOTAL 5,848.12 2,563.30 3,284.82
South-South States allocated a total of N986.64Bn to Capital
Expenditures. While North-West States allocated N725.21Bn to
Capital Expenditures. South-West will be spending the most on
Recurrent Expenditures at N693.95Bn, which is more than the
amount allocated to Capital Expenditures.

9. STATES’ CONTRIBUTION TO ZONAL BUDGETS
ZONE TOTAL RECURRENT CAPITAL
NC 645.57 331.58 313.99
TOTAL 5,848.12 2,563.30 3,284.82
% 11.04 12.94 9.56
NORTH-
CENTRAL
STATE TOTAL RECURRENT CAPITAL TOTAL %
BENUE 133.30 67.40 65.90 20.65
KOGI 99.94 58.23 41.71 15.48
KWARA 105.60 48.10 57.50 16.36
NASARAWA 77.92 43.34 34.58 12.07
NIGER 74.74 39.50 35.24 11.58
PLATEAU 154.07 75.02 79.05 23.87
ZONE TOTAL RECURRENT CAPITAL
NE 676.03 328.51 347.52
TOTAL 5,848.12 2,563.30 3,284.82
% 11.56 12.82 10.58
NORTH-
EAST
STATE TOTAL RECURRENT CAPITAL TOTAL %
ADAMAWA 120.13 60.06 60.07 17.77
BAUCHI 135.30 65.50 69.80 20.01
BORNO 154.00 51.00 103.00 22.78
GOMBE 76.90 34.40 42.50 11.38
TARABA 100.80 62.65 38.15 14.91
YOBE 88.90 54.90 34.00 13.15

10. STATES’ CONTRIBUTION TO ZONAL BUDGETS
ZONE TOTAL RECURRENT CAPITAL
NW 1105.63 380.42 725.21
TOTAL 5,848.12 2,563.30 3,284.82
% 18.91 14.84 22.08
NORTH-
WEST
STATE TOTAL RECURRENT CAPITAL TOTAL %
JIGAWA 134.23 62.92 71.31 12.14
KADUNA 171.80 62.40 109.40 15.54
KANO 275.00 83.00 192.00 24.87
KATSINA 114.00 43.80 70.20 10.31
KEBBI 127.00 34.00 93.00 11.49
SOKOTO 174.30 50.50 123.80 15.76
ZAMFARA 109.30 43.80 65.50 9.89
ZONE TOTAL RECURRENT CAPITAL
SE 486.561 248.12 238.44
TOTAL 5,848.12 2,563.30 3,284.82
% 8.32 9.68 7.26
SOUTH-
EAST
STATE TOTAL RECURRENT CAPITAL TOTAL %
ABIA 96.70 58.90 37.80 19.87
ANAMBRA 101.40 48.60 52.80 20.84
EBONYI 101.15 38.76 62.40 20.79
ENUGU 85.10 43.70 41.40 17.49
IMO 102.21 58.17 44.04 21.01

11. STATES’ CONTRIBUTION TO ZONAL BUDGETS
ZONE TOTAL RECURRENT CAPITAL
SS 1567.35 580.71 986.64
TOTAL 5,848.12 2,563.30 3,284.82
% 26.80 22.65 30.04
SOUTH-
SOUTH
STATE TOTAL RECURRENT CAPITAL TOTAL %
AKWA IBOM 423.00 94.96 328.04 26.99
BAYELSA 150.65 99.38 51.27 9.61
CROSS RIVERS 303.00 56.17 246.83 19.33
DELTA 267.00 153.00 114.00 17.04
EDO 116.70 57.20 59.50 7.45
RIVERS 307.00 120.00 187.00 19.59
ZONE TOTAL RECURRENT CAPITAL
SW 1366.98 693.95 673.03
TOTAL 5,848.12 2,563.30 3,284.82
% 23.37 27.07 20.49
SOUTH-
WEST
STATE TOTAL RECURRENT CAPITAL TOTAL %
EKITI 67.00 42.10 24.90 4.90
LAGOS 662.59 278.91 383.68 48.47
OGUN 189.20 89.91 99.29 13.84
ONDO 123.69 69.19 54.50 9.05
OSUN 150.73 113.19 37.54 11.03
OYO 173.77 100.65 73.12 12.71

12. POPULATION OF EACH STATE OF THE FEDERATION
STATE
POPULATION
(2006)
ANNUAL % GR 2015
ABIA 2,845,380 2.7 3,628,055
ADAMAWA 3,178,950 2.9 4,127,001
AKWA-IBOM 3,902,051 3.4 5,298,916
ANAMBRA 4,177,828 2.8 5,375,177
BAUCHI 4,653,066 3.4 6,318,781
BAYELSA 1,704,515 2.9 2,212,849
BENUE 4,253,641 3.0 5,572,118
BORNO 4,171,104 3.4 5,664,285
CROSS-RIVER 2,892,988 2.9 3,755,757
DELTA 4,112,445 3.2 5,485,004
EBONYI 2,176,947 2.8 2,800,851
EDO 3,233,366 2.7 4,122,764
EKITI 2,398,957 3.1 3,170,959
ENUGU 3,267,837 3.0 4,280,750
GOMBE 2,365,040 3.2 3,154,389
IMO 3,927,563 3.2 5,238,416
JIGAWA 4,361,002 2.9 5,661,573
KADUNA 6,113,503 3.0 8,008,472
KANO 9,401,288 3.3 12,652,397
KATSINA 5,801,584 3.0 7,599,869
KEBBI 3,256,541 3.1 4,304,520
KOGI 3,314,043 3.0 4,341,279
KWARA 2,365,353 3.0 3,098,528
LAGOS 9,113,605 3.2 12,155,337
NASARAWA 1,869,377 3.0 2,448,817
NIGER 3,954,772 3.4 5,370,510
OGUN 3,751,140 3.3 5,048,342
ONDO 3,460,877 3.0 4,533,626
OSUN 3,416,959 3.2 4,557,394
OYO 5,580,894 3.4 7,578,755
PLATEAU 3,206,531 2.7 4,088,547
RIVERS 5,198,716 3.4 7,059,764
SOKOTO 3,702,676 3.0 4,850,374
TARABA 2,294,800 2.9 2,979,173
YOBE 2,321,339 3.5 3,180,836
ZAMFARA 3,278,873 3.2 4,373,221
ZONE TOTAL
North-Central 24,919,799
North-East 25,424,465
North-West 47,450,426
South-East 21,323,249
South-South 27,935,054
South-West 37,044,413
Grand Total 184,097,406

13. 2016 BUDGET VALUE PER CITIZEN
Beside sources of revenue used to finance the Budget, one critical
factor that would determine the success of budget implementation is
the population that the capital expenditures would serve.
It therefore implies that the population of a State should be considered
in appraising if a budget would serve the people, effectively. Budget
Per Citizen is calculated by dividing the State population by its Budget.
The same method would be used to calculate the Budget Per Citizen
according to political zones and finally Budget Per Citizen from national
perspective.
A 2015 projected population figure is used in this calculation since there
is no official figure from the National Population Commission.
Budget Per Citizen =
State Budget
State Population
Capital Expenditure
Budget Per Citizen
=
State Capital
Expenditure Budget
State Population
(BPC)
(CEBPC)

14. STATE: 2016 BUDGET VALUE PER CITIZEN
STATE POPULATION (2015) ZONE TOTAL BUDGET (Bn) BPC (N) CAPITAL BUDGET (Bn) CEBPC (N)
ABIA 3,628,055 SE 96.70 26,653 37.80 10,419
ADAMAWA 4,127,001 NE 120.13 29,108 60.07 14,555
AKWA-IBOM 5,298,916 SS 423.00 79,828 328.04 61,907
ANAMBRA 5,375,177 SE 101.40 18,864 52.80 9,823
BAUCHI 6,318,781 NE 135.30 21,412 69.80 11,046
BAYELSA 2,212,849 SS 150.65 68,077 51.27 23,167
BENUE 5,572,118 NC 133.30 23,923 65.90 11,827
BORNO 5,664,285 NE 154.00 27,188 103.00 18,184
CROSS-RIVER 3,755,757 SS 303.00 80,676 246.83 65,721
DELTA 5,485,004 SS 267.00 48,678 114.00 20,784
EBONYI 2,800,851 SE 101.15 36,115 62.40 22,278
EDO 4,122,764 SS 116.70 28,306 59.50 14,432
EKITI 3,170,959 SW 67.00 21,129 24.90 7,853
ENUGU 4,280,750 SE 85.10 19,880 41.40 9,671
GOMBE 3,154,389 NE 76.90 24,379 42.50 13,473
IMO 5,238,416 SE 102.21 19,511 44.04 8,408
JIGAWA 5,661,573 NW 134.23 23,709 71.31 12,595
KADUNA 8,008,472 NW 171.80 21,452 109.40 13,661
KANO 12,652,397 NW 275.00 21,735 192.00 15,175
KATSINA 7,599,869 NW 114.00 15,000 70.20 9,237
KEBBI 4,304,520 NW 127.00 29,504 93.00 21,605
KOGI 4,341,279 NC 99.94 23,020 41.71 9,608
KWARA 3,098,528 NC 105.60 34,081 57.50 18,557
LAGOS 12,155,337 SW 662.59 54,510 383.68 31,565
NASARAWA 2,448,817 NC 77.92 31,818 34.58 14,122
NIGER 5,370,510 NC 74.74 13,917 35.24 6,562
OGUN 5,048,342 SW 189.20 37,477 99.29 19,668
ONDO 4,533,626 SW 123.69 27,284 54.50 12,021
OSUN 4,557,394 SW 150.73 33,073 37.54 8,238
OYO 7,578,755 SW 173.77 22,929 73.12 9,648
PLATEAU 4,088,547 NC 154.07 37,684 79.05 19,335
RIVERS 7,059,764 SS 307.00 43,486 187.00 26,488
SOKOTO 4,850,374 NW 174.30 35,935 123.80 25,524
TARABA 2,979,173 NE 100.80 33,835 38.15 12,806
YOBE 3,180,836 NE 88.90 27,949 34.00 10,689
ZAMFARA 4,373,221 NW 109.30 24,993 65.50 14,978

15. 2016 BUDGET VALUE PER CITIZEN
Budget Per Citizen:
Capital Expenditure
Budget Per Citizen:
These are the Top 10 States in terms of government expenditure per Citizen
are: CROSS-RIVER (N80,676), AKWA-IBOM (N79,828), BAYELSA (N68,077),
LAGOS (N54,510), DELTA (N48,678), RIVERS (N43,486), PLATEAU (N37,684),
OGUN (N37,477), EBONYI (N36,115), and SOKOTO (N35,935). While the
Bottom 5 States are: ENUGU (N19,880), IMO (N19,511), ANAMBRA (N18,864),
KATSINA (N15,000), NIGER (N13,917).
In terms of Capital Expenditure, Budget per Citizen for the Top 10 States
are: CROSS-RIVER (N65,721), AKWA-IBOM (N61,907), LAGOS (N31,565),
RIVERS (N26,488), SOKOTO (N25,524), BAYELSA (N23,167), EBONYI (N22,278),
KEBBI (N21,605), DELTA (N20,784), OGUN (N19,668). While the Bottom 5
States are: KATSINA (N9,237), IMO (N8,408), OSUN (N8,238), EKITI (N7,853),
NIGER (N6,562).
IRRESPECTIVE OF THE BPC & THE CEPBC, TO TRULY GET A PICTURE OF WHAT THIS
MEANS, DIVIDE EACH VALUE BY 12 (I.E. MONTHLY). FOR INSTANCE, THE CROSS-
RIVER GOVERNMENT WILL BE SPENDING N6,723 & N5,477 MONTHLY PER CITIZEN.

16. HOW DOES THIS COMPARE WITH THE FEDERAL GOVERNMENT?
The FG with N32,921 as Budget Per Citizen would be placed at the 14th
position between Osun & Nasarawa States. In terms of Capital Expenditure
Budget Per Citizen, the FG with N8,624 is at 33rd position between Enugu
and Imo States. This means, there are over 32 States with better capital
projects for their Citizens than the FG have for Nigerians.
WHAT ABOUT GEO-POLITICAL ZONES?
STATE POPULATION (2015) TOTAL BUDGET (Bn) BPC (N) CAPITAL BUDGET (Bn) CEBPC (N)
FG 184,097,406 6,060,677,358,227 32,921 1,587,598,122,031 8,624
ZONE POPULATION (2015) TOTAL BUDGET (Bn) BPC (N) CAPITAL BUDGET (Bn) CEBPC (N)
NC 24,919,799 645.57 164,443 313.99 80,011
NE 25,424,465 676.03 163,871 347.52 80,754
NW 47,450,426 1105.63 172,329 725.21 112,774
SE 21,323,249 486.561 121,024 238.44 60,598
SS 27,935,054 1567.35 349,052 986.64 212,499
SW 37,044,413 1366.98 196,402 673.03 88,992
By implication, the South-South States with the highest Capital Expenditure
spend among all Zones should experience the most development. Life in
South-South should be about four (4) times better than in the South-East.
Question: ARE SOUTH-SOUTH PEOPLE ENJOYING THE MOST DEVELOPMENT?

17. 2016 STATE BUDGET DETAILS
While some States claim their budgets were prepared following the
International Public Sector Accounting Standards (IPSAS); most of them
did not provide details of budget items. This section will, as much as
possible, compare allocations to Health & Education as specifically
listed in each State budget.
EDUCATION HEALTH
STATE TOTAL BUDGET EDUCATION BUDGET %
AKWA-IBOM 423.00 9.89 2.34%
ANAMBRA 101.40 3.00 2.96%
BAUCHI 135.30 26.70 19.73%
BAYELSA 150.65 4.00 2.66%
BORNO 154.00 27.00 17.53%
ENUGU 85.10 4.00 4.70%
GOMBE 76.90 6.20 8.06%
JIGAWA 134.23 43.50 32.41%
KANO 275.00 23.65 8.60%
KATSINA 114.00 22.70 19.91%
KEBBI 127.00 16.40 12.91%
LAGOS 662.59 113.38 17.11%
NIGER 74.74 4.29 5.74%
OGUN 189.20 40.17 21.23%
PLATEAU 154.07 12.43 8.07%
SOKOTO 174.30 50.56 29.01%
TARABA 100.80 4.80 4.76%
STATE TOTAL BUDGET HEALTH BUDGET %
AKWA-IBOM 423.00 7.42 1.75%
ANAMBRA 101.40 2.45 2.42%
BAUCHI 135.30 19.70 14.56%
BAYELSA 150.65 2.00 1.33%
BORNO 154.00 10.00 6.49%
ENUGU 85.10 3.00 3.53%
GOMBE 76.90 2.67 3.47%
JIGAWA 134.23 20.40 15.20%
KATSINA 275.00 6.84 2.49%
KEBBI 114.00 3.10 2.72%
LAGOS 662.59 64.67 9.76%
NIGER 74.74 2.61 3.49%
OGUN 189.20 14.30 7.56%
PLATEAU 154.07 6.38 4.14%
TARABA 100.80 2.90 2.88%

18. 2016 STATE BUDGET DETAILS
Jigawa, Sokoto, Ogun, Katsina, and Bauchi States will be spending 32.41%,
29.01%, 21.23%, 19.91% and 19.73% of their budgets on Education. Worthy
of mention is Lagos state that will be spending N113.38Bn on Education, this
value is over 25% of the Federal Government allocation to Education.
The Abuja Declaration (April 2001) had head of African Union countries
pledged to set a target of allocating at least 15% of their annual budget to
improve the health sector. At the Federal level, we have not met half of
this target in 15years. However, from the 2016 budget data, only Jigawa
State with 15.20% of its budget allocated to the health sector. Again, while
Lagos state has just 9.76% of its budget allocated to the Health sector, it is
equivalent to 25% of the Federal Government allocation to Health.
What is more important is for government to be consistent in increasing
allocation to some of the critical aspects of their States. Hopefully, the
result of these allocations should reflect in the number of children out of
school, improvement in Education through employment of more Teachers
and improved performance in national examinations. For health, health
indices such as infant mortality, maternity mortality, life expectancy, etc
should improve across the country.

19. STATE BUDGETS & INTERNALLY GENERATED REVENUE
Below is a comparison between State Governments’ budgets for 2015
and their respective 2015 Internally Generated Revenue (IGR). The
essence of this is to show how much contribution IGR makes to State
Government budgets. STATE 2015 BUDGET IGR %
ABIA 127.50 13.35 10.47%
AKWA IBOM 484.00 14.79 3.06%
ANAMBRA 139.93 14.79 10.57%
BENUE 135.39 7.63 5.64%
BORNO 200.20 3.53 1.76%
CROSS RIVERS 127.88 13.57 10.61%
DELTA 265.60 40.86 15.38%
EDO 125.55 19.12 15.23%
ENUGU 96.70 18.08 18.70%
GOMBE 90.00 4.78 5.31%
IMO 143.30 5.47 3.82%
JIGAWA 86.44 5.08 5.88%
KADUNA 200.70 11.56 5.76%
KOGI 88.60 6.78 7.65%
KWARA 117.60 7.18 6.11%
LAGOS 489.69 268.22 54.77%
NASARAWA 107.90 4.28 3.97%
NIGER 107.90 5.95 5.51%
OGUN 210.00 34.59 16.47%
ONDO 131.00 10.09 7.70%
OSUN 201.74 8.07 4.00%
OYO 201.74 15.66 7.76%
PLATEAU 215.47 6.94 3.22%
RIVERS 443.06 82.10 18.53%
YOBE 97.80 2.25 2.30%
ZAMFARA 90.40 2.74 3.03%
Clearly, the IGR contributes far
low to each State budget.
Except Lagos State that
generate internally about 55%
of its budget most States
basically depend on federal
allocation for survival.
In 2016, if States don’t think
within on how they can
improve their IGR, it may be
difficult to keep up with the
commitments identified in their
budgets, even as the Nigeria
economy is a bit on the down
side.

20. RECOMMENDATIONS
 Opening up the Budget – up to the budget lines – is necessary
for accountability and transparency
 Full adoption and implementation of the guidelines
documented in the IPSAS is a necessary action for proper
accountability
 Blocking leakages from existing revenue sources.
 Proactive measures to increase IGR through provision of value-
add services to the people is necessary for financial
sustainability
 Creating alternative sources of revenue to boost current
revenue streams will strengthen government self-sustainability
 Enacting into law a Public Procurement system to assist
government in enjoying competitive service delivery and
benefits
 A Financial Year End audit report of all government
expenditures should be presented to the People
 Making consistent effort in budgeting incrementally to critical
sectors – Education, Health, Housing, Security, etc.

21. Reference –
Budget Office of the Federation. http://www.budgetoffice.gov.ng/1
BudgIT – http://www.yourbudgit.com
State Government websites as well as compilations from Newspaper
Websites
2
2

22. Analyst: Wale Micaiah
e: walegate@yahoo.com
m: 08078001800
w: www.statisense.com
Freely share, freely use and
freely acknowledge the
source – © Wale Micaiah