By The 2026 budget gave the security vote N17,361,356,500 for twelve months. By the end of June 2026, N17,297,579,903.69 of it was spent. The balance left for the remaining six months of the year is N63,776,596.31. The vote sits in the Governor’s Office under the Secretary to the State Government, and the official budget performance records examined by SecretsReporters show 99.6 percent of its full year provision gone in half a year.
The first quarter of 2026 drew N8,948,150,000 of the security vote. The second quarter took the total to N17,297,579,903.69. The Governor’s Office as a whole spent N22,843,008,042.40 in the same six months against a full year approval of N27,204,344,990.55. That is 84.0 percent of the office’s twelve month provision spent by June, and the security vote alone makes up 75.7 percent of the sum spent.
The total spending of the state for the half year stood at N373,602,085,673.68. Governor Bala Abdulkadir Mohammed signed a 2026 budget of N877,052,907,900 into law, and 42.6 percent of it was consumed between January and June 2026. The first quarter accounted for N144,448,661,906.41. The second quarter accounted for N229,153,423,767.27. Recurrent spending for the half year stood at N125,079,059,897.90, with personnel at N34,967,488,943.74 and overheads at N54,191,304,466.63. Capital spending stood at N248,523,025,775.78, which is 43.7 percent of the capital provision for the whole of 2026.
The year 2025 ran the security vote the same way. It was approved at N8,003,000,000. It was revised upward during the year to N27,003,000,000. The amount spent on it in 2025 was N26,995,501,502. The fourth quarter of 2025 alone consumed N9,510,084,400. The 2026 provision of N17,361,356,500 was approved on top of that record, and by June 2026 it had absorbed N17,297,579,903.69 more.
Other spending passed the limits the budget set for it. The budget performance report for the second quarter of 2026 records that spending under the Ministry of Works, the Ministry of Housing and Environment, the Primary Health Care Development Agency and Board, the Bauchi State Health Trust Fund and the Ministry of Health and Social Welfare exceeded the provisions the 2026 budget made for them.
Two capital purchases consumed more than their full year approvals inside six months. The purchase of 1,000 tricycles for youth and women empowerment was approved at N4,200,000,000 for 2026, and N4,856,020,550 was spent on it by June 2026, which is 115.6 percent of the approval. The livestock service centre under the L-PRES programme was approved at N3,540,000,000 for 2026, and N4,375,454,620 was spent on it by June 2026, which is 123.6 percent of the approval.
Section 3 of the Bauchi State Appropriation Law 2026 permits virement only with the prior approval of the Bauchi State House of Assembly. The second quarter performance report states that the excesses will be regularised by a budget amendment to be transmitted to the House of Assembly and reflected in the third quarter Budget Implementation Report.
The revenue side of the same records shows what came in while N373,602,085,673.68 went out. Federation Account receipts for the first half of 2026 were N140,414,398,669.89, which is 38.4 percent of the N366,060,175,318.30 expected for the full year. Internally generated revenue for the half year was N13,821,148,804.46, which is 21.7 percent of its full year provision. Aid and grants brought in N19,915,234,519.78. The opening balance realised in 2026 was N60,785,783,614.22, against the N11,985,019,995.65 the budget itself had provided as the opening balance. Total revenue for the half year stood at N401,567,819,375.35 including that opening balance.
The performance records show the third quarter 2026 Budget Implementation Report, the document in which the regularisation of the excess spending was to appear, had not been published at the time the records were examined.
