APC Gov. Uba Sani Spent Kaduna State N510.9 Billion In One Year, Published Two Different Totals For The Same Year And Raised His Security Vote From N4.6 Billion To N17.04 Billion

APC Gov. Uba Sani Spent Kaduna State N510.9 Billion In One Year, Published Two Different Totals For The Same Year And Raised His Security Vote From N4.6 Billion To N17.04 Billion

Secrets Reporters

N510,913,092,133.37 is the total expenditure Kaduna State’s official spending records return for 2025. The state’s audited statements for the same year return total cash expenditure of N402,037,482,000. The difference between the two totals is N108,875,610,133.37, and both totals are the state’s own, carried in records examined by SecretsReporters.

The spending records put recurrent expenditure for 2025 at N206,924,306,043.68 and capital expenditure at N303,988,786,089.69, which is 59.1 percent of the capital budget for the year, inside a total outturn of 64.6 percent of the budget. The audited statements put capital expenditure for the same year at N259,793,146,000. On capital spending alone, the state’s two presentations of 2025 differ by N44,195,640,089.69, and neither document reconciles its total with the other.

For 2024, the spending records return total expenditure of N403,070,774,143.22, of which recurrent expenditure was N156,923,025,841.99 and capital expenditure was N246,147,748,301.23.

The overhead cost of running the government rose sharply across the two years on the spending records’ own presentation. Overheads stood at N34,287,560,737.11 in 2024 and at N63,175,454,757.47 in 2025, an increase of N28,887,894,020.36 in one year. The audited statements record overheads of N79,872,140,000 for 2025. That figure sits inside the audited presentation of the year, the presentation whose total cash expenditure stands at N402,037,482,000, while the spending records present the same year at N510,913,092,133.37.

The security vote sits in the Ministry of Internal Security and Home Affairs. In 2024 the state spent N5,509,647,159 on the vote. For 2025 the budget approved N4,661,015,904.44 for it. The provision was revised within the year to N8,687,066,899.47, and N7,245,162,809 was spent. The 2026 budget approved N4,599,914,314.04 for it. Within the same year the vote was revised to N17,038,740,214.25, which is 3.7 times the figure the budget carried, and N4,145,447,300.07 of the revised vote had been spent by June 2026. The Appropriation Law framework under which Kaduna budgets are made reserves changes to appropriated sums to the authority of the House of Assembly, and the spending records present the revised N17,038,740,214.25 as the operative provision for the year.

Government House ran the same pattern at a smaller scale. Its 2025 provision was approved at N2,859,672,232.28. The provision was revised to N9,998,772,130.61, and the amount spent was N7,959,318,275.60, which is 2.8 times the approved figure. Inside that revision, publicity and advertisements at Government House was revised to N2,768,569,295.54, and N1,145,717,561.76 of it had been spent by September 2025. Protocol support services was revised to N1,900,493,416.92, with N1,120,493,416.92 spent by September 2025. Upkeep of Government House and cleaning services was revised to N1,248,783,263.47, and entertainment and hospitality was revised to N850,307,650. The 2026 budget then approved N665,105,454.70 for publicity and advertisements at Government House, N638,363,630.67 for upkeep and cleaning services, N500,988,735.10 for entertainment and hospitality, N441,834,999.99 for maintenance of motor vehicles and N435,027,890.84 for ADC, orderlies and other escort expenditure.

Spending also passed the provision made for it outright. The remodelling and furnishing of the state liaison office at Asokoro, Abuja carried a provision of N200,000,000 for 2025, and the amount recorded against it was N526,599,071.30, which is 263 percent of the provision. A further N820,204,392 was approved for the same building in 2026. The Financial Regulations bar expenditure above the amount provided for an item, and the records show the Asokoro spending standing at more than two and a half times its provision.

The State House Banquet Hall was voted money in three successive budgets, N1,000,000,000 in 2024, N500,000,000 in 2025 and N593,284,552 in 2026, and the records carry no performance against the 2025 provision of N553,198,142.60 recorded in the 2026 budget. The Pilgrims Welfare Agency was approved at N1,874,435,138.32 for 2025 and N3,649,002,506.72 for 2026, an increase of 95 percent in one year.

The records for 2026 carry the spending forward. Total expenditure in the first quarter of 2026 was N94,944,417,960.28, and by June 2026 it stood at N234,592,075,900.87. Capital expenditure for the first half of 2026 was N118,820,751,714.33, which is 17.6 percent of the revised capital budget for the year.

The 2026 records also restate the money the year opened with. The second quarter report carries the opening balance at N167,625,784,000, a figure identical to the kobo with the audited surplus recorded for 2025. The audited statements record the state’s cash balance at the end of 2025 as N100,849,106,000. The restated opening balance exceeds the audited cash balance by N66,776,678,000, and neither document explains the difference.

The two totals for 2025 stand unreconciled in the state’s published documents, N510,913,092,133.37 in the spending records and N402,037,482,000 in the audited statements, and the spending records for the third quarter of 2026 had not been published at the time the records were examined by SecretsReporters.

Read the third part of this series: Bloody Liar: Gov. Uba Sani Who Is Fighting El-Rufai Drew N143.35 Billion Of Foreign Loans After Telling Kaduna He Borrowed Nothing

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