Analysis of 2016 state budgets

ANALYSIS OF 2016

STATE GOVT. BUDGETS

StatiSense

STATE BUDGETS & INTERNALLY GENERATED REVENUE

INTRODUCTIONAnalysis 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%

FED

ER

ATIO

N A

CC

OU

NT

STATE BUDGET

IGR

LOANS

GRANTS

/ AIDS

OTH

ER

S

IGR: Internally Generated Revenue

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

2016 BUDGETSFED

ER

AL

STA

TE

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

2016 BUDGETSState 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

2016 STATES’ BUDGETSSTATE 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.

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 %


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


RECURRENT EXP. (%)

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.

STATES’ CONTRIBUTION TO ZONAL BUDGETSZONE 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


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


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


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


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


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


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


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


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


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


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

POPULATION OF EACH STATE OF THE FEDERATIONSTATE

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

2016 BUDGET VALUE PER CITIZENBeside 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 Citizenaccording 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)

STATE: 2016 BUDGET VALUE PER CITIZENSTATE 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

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.

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?

2016 STATE BUDGET DETAILSWhile 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%

2016 STATE BUDGET DETAILSJigawa, 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.

STATE BUDGETS & INTERNALLY GENERATED REVENUEBelow 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.

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.

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

Analyst: Wale Micaiah

e: [email protected]

m: 08078001800

w: www.statisense.com

Freely share, freely use and

freely acknowledge the

source – © Wale Micaiah

Economy & Finance

Analysis of 2016 state budgets