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.

1. NIGERIAN STATES’
BUDGET ANALYSIS

2. The administration of government in Nigeria is
through three levels:
FEDERAL
LOCAL STATE
Similarly, budgetary allocations are shared
among these Governments as follows:
52.68%
20.60% 26.72%
LG FG SG

3. 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.

4. MAP OF NIGERIA SHOWING
THE 6 GEO-POLITICAL
ZONES

5. NIGERIA
NC NE NW SE SS SW Geo-Political
Zone
State 6 6 7 5 6 6
Local Govt. 115 112 186 95 123 137
FCT - 6

6. 20.60%
768 Local Govts.
26.72%
52.68%
36 States

7. 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
36
States of the
Federation
The Federal Capital
Territory (FCT) Budget is
covered in the Federal
Government Budget

8. STATES’ BUDGETS 2005 TO 2013
No 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

9. STATES’ BUDGETS 2005 TO 2013
States 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 7,534.08
Total SS 544.94 709.26 791.44 1228.26 1302.68 1343.08 1695.04 1941.14 1946.67 11,502.51
Total 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 5,386.24
Total NC 198.73 218.88 280.3 357.69 421.049 507.854 509.278 684.341 683.192 3,861.31
Total NE 248.882 235.81 283.1 418.21 354.77 422.327 489.677 615.282 684.093 3,752.15
TOTAL 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 NE
Total NC
Total NW
Total SE
Total SS
Total SW
TOTAL STATES’ BUDGET 2005 - 2013
7,534.08
11,502.51
3,752.15
3,344.48
5,386.24
3,861.31

10. 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

11. 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

12. 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.

13. Clearly, we should focus
more on Budget of State
Governments

14. STATE
#LG
ACCOUNTING
STANDARD
BUDGET SLOGAN
TEMPLATE
YEAR 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 TOTAL
VALUE
GEO-POLITICAL
ZONE
BUDGET COMPONENTS
2014
BUDGET

15. SOUTH
EAST
17
Building physical and human infrastructure for job creation and poverty eradication
 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
149.60Bn
IPSAS
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

16. ADAMAWA
NORTH
EAST
21
Budget of deliverance of democracy dividends to the electorate
 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
97.90Bn
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

17. AKWA
-IBOM
SOUTH
SOUTH
31
Budget of actualization
 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
469.37
Bn
IPSAS
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

18. ANAMBRA
SOUTH
EAST
21
Poverty reduction measures
 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
140Bn
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

19. BAUCHI
20
 Recurrent expenditure = N65 Billion
 Capital expenditure = N68 Billion
NORTH
EAST
133.7Bn
IPSAS
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

20. BAYELSA
SOUTH
SOUTH
8
Budget of further consolidation
 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.
299.2Bn
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

21. BENUE
23
Budget of growth, revitalization and transformation
 Presented a budget estimate N105.1 billion
 Capital projects N41.6 billion
 Personnel cost N37.1 billion
 Overhead costs N26.3 billion
NORTH
CENTRAL
105.2Bn
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

22. BORNO
27
Budget of consolidation and progress
 Recurrent expenditure N56.72 billion
 Capital expenditure N121.78 billion
 Statutory allocation N139.90 billion
 IGR N30.78 billion
 Capital receipts N121.78 billion
NORTH
EAST
178Bn
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

23. CROSS
RIVER
18
Budget of progression
 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
SOUTH
SOUTH
176.3Bn
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

24. 25
Consolidation, sustainable economic growth and development
 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
SOUTH
SOUTH
391.51Bn
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

25. EBONYI
13
Budget stabilization
 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
SOUTH
EAST
99.8Bn
IPSAS
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

26. EDO
18
Budget of renewed hope
 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
SOUTH
SOUTH
159.21Bn
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

27. 16
Budget of stability and growth
 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
SOUTH
WEST
103Bn
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

28. ENUGU
17
Budget of actualization
 Recurrent Expenditure N39.33 billion
 Capital Expenditure N53.94 billion
SOUTH
EAST
 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
93.3Bn
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

29. GOMBE
11
Budget of restoration
 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
NORTH
EAST
107.4Bn
IPSAS
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

30. IMO
27
Budget of consolidating rescue
 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
SOUTH
EAST
137Bn
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

31. 27
 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
NORTH
WEST
114.7Bn
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

32. 23
Budget of peace and unity
 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
NORTH
WEST
 News Agency of Nigeria (NAN) reports that N9.9 billion of the budget
would be used to service debts.
KADUNA
198.6Bn
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

33. KANO
44
Poverty reduction measures
 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
NORTH
WEST
219.2Bn
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

34. KATSINA
21
Budget of social responsibility
 Recurrent expenditure N32.4 billion
 capital expenditure N81.1 billion
NORTH
CENTRAL
113.6Bn
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

35. KEBBI
21
Poverty reduction measures
 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
NORTH
WEST
131.7Bn
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

36. KOGI
21
Budget of reality
 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
NORTH
CENTRAL
128.7Bn
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

37. KWARA
16
Budget of expansion for inclusive prosperity
 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
NORTH
WEST
124.5Bn
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

38. LAGOS
20
Budget to complete on-going projects and consolidation
 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
SOUTH
WEST
489.69Bn
IPSAS
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

39. 13
Budget of reality
 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
NORTH
CENTRAL
114.5Bn
IPSAS
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

40. NIGER
NORTH
CENTRAL
25
98Bn
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

41. OGUN
20
Budget of consolidation
 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
SOUTH
WEST
210.2Bn
IPSAS
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

42. ONDO
18
A caring heart budget
 Capital expenditure N92.32 billion
 Recurrent expenditure N69.68 billion
SOUTH
WEST
162Bn
IPSAS
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

43. OSUN
30
Budget of growth, enhancement and development
 Capital expenditure N119.14 billion
 Recurrent expenditure N97.61 billion
 Overhead cost N17.97 billion
 Consolidated cost N52.49 billion
SOUTH
WEST
216Bn
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

44. OYO
33
Budget of consolidation
 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
SOUTH
WEST
188Bn
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

45. NORTH
CENTRAL
17
Budget of continuity and inclusive growth
 Recurrent Expenditure N81.63 billion
 Capital Expenditure N147.11 billion
Sectorial 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
140Bn
IPSAS
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

46. RIVERS
23
 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
SOUTH
SOUTH
485.52Bn
IPSAS
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

47. SOKOTO
23
Budget of consolidation and sustainable development
 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
NORTH
WEST
126Bn
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

48. TARABA
16
Budget of hope
 Recurrent expenditure N41.7 billion
 Capital expenditure N37.9 billion
 Road and Transportation sector N14.3 billion
 Health sector N4.2 billion
NORTH
EAST
79.6Bn
IPSAS
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

49. YOBE
17
Budget of Reconstruction and consolidation of economic transformation
 Capital projects N67.43 billion
 Recurrent expenditure N35.48 billion
NORTH
EAST
102.99Bn
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

50. ZAMFARA
14
Budget to enhance the attainment of the MDGs
 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
NORTH
WEST
114.8Bn
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

51. STATE BUDGETS AND IPSAS
International 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 COUNTRY
Many 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

52. STATE BUDGETS AND GEO-POLITICAL
ZONES
GEO 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
TOTAL BUDGETS BY GEO-POLITICAL ZONES (2005-2014)
14,000.00
12,000.00
10,000.00
8,000.00
6,000.00
4,000.00
2,000.00
0.00
8,755.97
3,824.23
12,537.06
5,675.44
4,162.53 4,576.31
SW SE SS NW NE NC

53. 2014 BUDGETS AND GEO-POLITICAL ZONES
1,368.89
619.70
1,981.11
699.59
1,018.60
798.90
SW SE SS NW NE NC

54. 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!

55. RECURRENT vs CAPITAL EXPENDITURE
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%
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!

56. Data source:
- http://www.nigerianmuse.com/20130120040655zg/nigeria-watch/
star-information-budget-table-nigerias-federalstates-budgets-
2005-2013/
Analysis by: Wale Micaiah
e: walegate@yahoo.com
m: 08078001800
w: www.walemicaiah.com
w: www.statisense.com
Freely share, freely use and freely acknowledge the source – © Wale Micaiah