By Yusuf Ishaku Goje
As the debate and preparation to fully implement the Supreme Court judgment on Local Government Financial Autonomy is ongoing, the Kaduna State Ministry for Local Government Affairs has forwarded the 2025-2027 budget call circular to the 23 Local Government Councils (LGCs). This annual ritual guides the Councils in budget preparation and submission of the revenue and expenditure estimates.
However, it is still not publicly known if the 2024 budget has been signed into law, four months to the end of the year, which is key as the review of this year’s budget performance (actual cash-backed) is expected to inform budget allocation decisions.
Notwithstanding, the Medium Term Expenditure Framework (MTEF, 2025-2027) made available to civil society, in line with the Fiscal Responsibility Law, 2016, has projected revenue forecasts for the 23 LGCs.
In view of the above and the need for more citizens’ engagement, below are ten things you need to know about the 2025-2027 budget call circular forwarded to the 23 LGCs by the Ministry for Local Government Affairs:
1. The circular directed the 23 LGCs, in view of the need for coherent development and recognition of the current economic difficulties, to draw their programmes from their revised Local Government Development Plans (LGDP, 2024-2027).
2. The LGCs were directed to ensure their 2025-2027 budget preparation prioritizes rural transformation in alignment with key fiscal objectives as outlined by the current administration in the State.
3. In view of the above, the LGCs were requested to: make realistic recurrent expenditure using the Multi-year costing template; prioritize ongoing capital projects unlikely to be completed and paid for in 2024; maintain a favorable proportion of capital to recurrent expenditure ratio (at least 60%:40%); align it with the SUSTAIN Agenda; expand revenue generating capacity; and eliminate wastes and other unjustified expenditures.
4. The LGCs have also been advised to develop action plans on a quarterly basis for capital expenditures and should contain prioritized projects and services for the quarter. This is in order to ensure proper data management and effective cash plan implementation.
5. The Ministry directed that each LGC should form a budget committee for effective coordination.
6. The major budget considerations are that all staff on the LG payroll should be properly reflected; total certified personnel cost must be considered; realistic allocation of resources to development projects; capital expenditure must not be less than 60% of the budget and first consideration should be given to ongoing projects.
7. In addition and worthy of note, the LGCs have been mandated to engage Civil Society Organizations (CSOs), Community Based Organizations (CBOs) and relevant stakeholders in the budget preparation and ensure inputs are captured in line with government priorities.
8. The timeframe for the LGCs budget preparation is from 19th of August to 20th of October, 2024.
9. The LGCs are reminded that effective internal control and monitoring of the budget is necessary to ensure high percentage realization of the aims and objectives of the budget.
10. Finally, the LGCs are advised to desist from presenting overambitious budget proposals.
Now that the circular is out, it is imperative for the Councils to not only engage but ensure that the inputs of communities are captured and validated in an apolitical budget town-hall meeting. This is as mandated by sections 56 (1), 57 (1 and 2) and 72 (1) of the Local Government Reform Law, 2018, which encourages a culture of participatory governance and declares that any budget estimate that does not have evidence of citizens’ inputs with a town-hall meeting held is null and void.
In view of the above, this is a call for residents of the 23 Local Government Areas (LGAs) to engage in order to inform and influence the final budget. Reach-out to the Local Government Community Development Officer (CDO) or preferably the Department in charge of Budget/Planning and request to be engaged.
Let’s engage, ask the right questions, and hold the government accountable.
Goje is an active citizen, civil society member, and OGP enthusiast.
