By Yusuf Ishaku Goje
As Kaduna State sets its sights on the 2026 fiscal year, the government has officially launched the budget preparation process with the release of its Multi-Year Budget Call Circular. This marks a crucial phase in determining how public resources will be allocated to drive development priorities.
The Planning and Budget Commission, Kaduna, in line with its statutory mandate, has outlined the requirements and timelines that all Ministries, Departments, and Agencies (MDAs) must follow. The circular does not only signal the start of the budgeting cycle but also reinforces the call for citizens’ participation and engagement.
The preparation of the 2026 budget comes against the backdrop of global economic headwinds. Rising inflation, high tariffs, and slowing economic growth pose significant challenges to revenue generation and fiscal stability.
For the Kaduna State government, this calls for a shift towards prudent financial management, prioritization of essential projects, and strategic alignment with broader development objectives.
The process should be guided by the principles enshrined in Section 121 of the 1999 Constitution and the State’s Financial Instructions, ensuring that every naira spent delivers measurable impact for citizens.
One of the key expectations for MDAs is adherence to the 2026–2028 Medium-Term Expenditure Framework (MTEF), which sets the macroeconomic assumptions for the budget. With GDP growth projected to decline from 3.4% in 2024 to 2.7% in 2026, the need for realistic revenue forecasts and disciplined spending cannot be overstated.
Budget proposals must align with the Kaduna State Development Plan (2024–2028) and corresponding Sector Implementation Plans. This will ensure that government spending is not only strategic but also reflective of the administration’s policy thrust.
To achieve these goals, the call circular mandates MDAs to operate within budget envelopes that define spending ceilings based on fiscal realities. Importantly, agencies implementing Community Development Charter (CDC) projects have been directed to allocate at least 5% of their ceilings to these citizen-driven priorities.
This underscores the administration’s resolve to strengthen participatory governance by incorporating feedback from the Citizens’ Budget Dialogue and other engagement platforms. Additionally, the circular mandates MDAs’ proposals to prioritize ongoing projects, avoid wasteful expenditure, and maintain a healthy capital-to-recurrent ratio of at least 60:40 to drive infrastructural development.
The submission process is structured to promote clarity and accountability. MDAs are required to provide detailed multi-year budget estimates, personnel cost analyses—including staff Bank Verification Numbers (BVNs)—and explicit descriptions of every capital project.
Certain expenditure items such as office stationery, vehicle maintenance, and internet services will remain centralized to ensure cost efficiency. Furthermore, capital receipts should only be captured by agencies with clear loan and grant funding arrangements. These measures are designed to eliminate duplication and guarantee value for money.
The Planning and Budget Commission has set strict timelines to ensure a smooth process. The circular was issued on July 29, 2025, while refresher training for MDAs on the use of the multi-year budgeting template will take place from August 6 to 8.
All budget proposals must be submitted by September 4, followed by bilateral discussions between MDAs and the Estimates Committee from September 10 to 12. This structured approach provides adequate time for technical reviews and ensures that the budget is ready for legislative scrutiny within the stipulated period.
Ultimately, the 2026 budget preparation process is an opportunity for Kaduna State to demonstrate resilience, innovation, and inclusiveness in public finance management. By grounding expenditure plans in fiscal reality, prioritizing citizen needs, and aligning with the State Development Plan, the government aims to deliver a budget that not only sustains economic growth but also advances social equity.
For citizens, this is the time to engage, monitor, and demand accountability, as the choices made today will shape the development trajectory of Kaduna State in the years to come.
Goje is an active citizen, civil society member and OGP enthusiast.
