By The official budget performance report for the first quarter of 2026 records capital expenditure of N231,273,197,623.31 between January and March 2026. That amount is 45.8 percent of the capital budget of N504,946,477,812.85 approved for the whole of 2026, spent within the first three months of the year. Total expenditure in the same quarter stood at N313,115,274,332.45, which is 35.1 percent of the total 2026 budget of N892,085,074,480.79, a budget made up of recurrent expenditure of N387,138,596,667.95 and the capital provision of N504,946,477,812.85.
Inside the Office of the Executive Governor, whose total vote for 2026 is N122,475,947,299.55, the largest single capital amount is the construction and remodelling of the Government House building, approved at N22,500,000,000 for 2026. In the approved budget for 2025 the same project carried N235,000,000. The performance columns of the 2026 budget book record that nothing was spent on it between January and September 2025, and the amount recorded against the project in 2024 was N114,993,463.81. The budget performance report for 2025 also names the renovation of the State Government House among the capital projects executed in that year. The Fiscal Responsibility framework under which the state budget is prepared requires every vote to serve the purpose for which it was appropriated and every payment to remain within the provision approved for it, and the records show a project that carried N235,000,000 in 2025 returning in 2026 with an approval of N22,500,000,000. Of the office total of N122,475,947,299.55, the personnel cost is N850,947,299.55 and the capital provision is N65,500,000,000. The published chart of accounts carries no separate organisations for the Secretary to the State Government, the Deputy Governor, the Chief of Staff or Protocol, and every Governor’s Office amount in the records sits inside that single office.
The Security Vote of the Governor’s Office stood at N20,000,000,000 in 2025. The amount spent on it by September 2025 was N10,706,947,948.68, and the full year figure for the whole of government closed at N12,609,202,973.97. For 2026, the same vote in the Governor’s Office stands at N100,000,000, and the whole of government security vote budget for 2026 is N142,000,000.15, of which N15,000,000 was spent in the first quarter. In the same 2026 book, Cleaning and Fumigation Services in the Governor’s Office rose from N460,000,000 in 2025 to N25,960,000,000 in 2026, and Local Training rose from N55,000,000 in 2025 to N8,705,000,000 in 2026. The amounts spent on those two votes between January and September 2025 were N74,950,000 and N4,200,000. The documents state the figures and offer no explanation for the movements.
The same performance report records total revenue of N485,761,930,747.25 for the quarter, equal to 54.5 percent of the revenue provided for the full year. Inside that total sits an amount of N175.55 billion which the report describes as an Other FAAC receipt. The statutory allocation for the quarter was N23.386 billion, and value added tax brought in N52.809 billion. The documents examined by SecretsReporters give no explanation of the N175.55 billion receipt, an amount larger than the N124,260,452,067.08 recorded under the same heading for the whole of 2025. Internally generated revenue for the quarter was N26,084,322,980.24, which is 16.2 percent of the target set for the full year.
Pilgrimage and Religion Festival carried N5,690,000,000 in the Governor’s Office in 2025, and N3,678,144,120 of that amount was spent by September 2025. The approval for the same purpose in 2026 is N955,000,000. Welfare Packages carried N7,505,000,000 in 2025, with N2,000,000 recorded as spent by September of that year, and N2,800,000,000 is approved for 2026. Travel and transport for the office carried N4,050,000,000 in 2025, of which N2,597,081,616.99 was spent by September, and N3,550,000,000 is approved for 2026. Financial consulting carried N4,650,000,000 in 2025, with N3,706,626,802 spent by September, and fuel for other transport equipment in the office rose from N1,460,000,000 in 2025 to N5,500,000,000 in 2026.
For the whole of 2025, the state recorded total expenditure of N668,757,923,876.26 against total revenue of N669,457,924,039.30. The Governor’s Office proper carried a revised budget of N132,350,224,771.10 for 2025 and closed the year with actual spending of N72,521,371,828.84. In the first quarter of 2026, pension payments of N16,420,340,934.49 were made, equal to 54.5 percent of the pension provision for the year, alongside gratuity payments of N7,894,800,000 in the same three months.
