Do you know that the Kaduna State total expenditure for the year ended 2022 was N254.8 billion out of the N309.9 billion budgeted, an 82.2% performance with a variance of N55.0 billion? The State government only a few days back made public the 2022 full-year budget performance report for citizens to engage, ask questions and demand for accountability.
The initial 2022 approved budget was N278.6 billion. Due to series of supplementary budgets the revised amount rose to N309.9 billion as at the end of the fiscal year. Out of the total revenue of N309.9 billion, which is the same amount as the total budget, the government realized N255.5 billion, an 82.3% performance, with a variance of N54.7 billion.
Recurrent revenue had a 95.3% performance, that is an actual of N150.3 billion out of the budgeted N157.7 billion, with a variance of N7.5 billion. A further breakdown shows that Government share of FAAC had actual of N90.3 billion out of the budgeted N83.2 billion, a 108.5% performance. While independent revenue had actual of N59.9 billion out of the N74.5 billion budgeted, a performance of 80.5%.
The contribution of some of the MDAs to the to the total revenue are as follows: Ministry of Finance had a performance of 96.2%, with actual of N143.6 billion out of the N149.3 billion budgeted; Kaduna Internal Revenue Service (KADIRS) generated N35.3 billion more than the N29.9 billion budgeted, a 117.7% performance.
Others include: State Universal Basic Education Board had a performance of 43.4%, generating N8.9 billion out of the budgeted N20.4 billion; Ministry of Education generated N5.7 billion out of the budgeted N10.4 billion, a 54.9% performance; and Kaduna Geographic Information Management Service (KADGIS) had a performance of 40.4%, only generating N5.1 billion out of the budgeted N12.5 billion.
Furthermore, transfer to capital account had a 108% performance of N103.5 billion above the budgeted N87.3 billion, an increase of N16.3 billion. While capital receipt with an initial budgeted amount of N109.6 billion had actuals of N62.3 billion, that is 56.9% performance with a variance of N47.2 billion.
A breakdown of the capital receipt shows that: Aids and Grants had a performance of 63.6%, that is N40.3 billion out of the budgeted N63.3 billion; Capital Development Fund (CDF) Receipt had actual of N22.1 billion out of the budgeted N46.3 billion, a performance of 47.7%.
Similarly, Loans/Borrowings Receipt had a performance of 15.2%, that is actual of N3.1 billion out of the N20.3 billion budgeted; and Extraordinary Items (Tax Refund from FG) had actual of N18.1 billion out of the budgeted N22.0 billion, a performance of 82.0%.
As for recurrent expenditure, an actual of N89.3 billion was expended out of the budgeted N113.1 billion, a 79.0% performance with a variance of N23.8 billion. While capital expenditure had 84.1 performance, that is actual of N165.6 billion out of the N196.8 budgeted, with a variance of N31.3 billion.
For the same period, the total capital expenditure of some of the sub-sectors are as follows: Ministry of Education had actual of N66.2 billion out of the budgeted N79.9 billion, a performance of 82.9%; Ministry of Health had a performance of 84.2%, with actual of N31.3 billion out of the budgeted N37.2 billion; Ministry of Agriculture had a performance of 50.6%, with actual of N1.2 billion out of the N2.3 billion budgeted.
Evidently, despite the commendable performance of the independent revenue, many of the revenue generating MDAs did not meet their targets. Likewise, most of the items, including loans, did not perform under capital receipts, except for extraordinary items. Under total expenditure, the Education, Health and Public Works and Infrastructure sub-sectors performed above 80%. While, disturbingly, a critical sector like Agriculture, despite low allocation, had just 50% performance.
Lets engage, ask the right questions and hold the government accountable.
Yusuf Ishaku Goje
Active Citizen
