Six North-east state governments approved more than ₦6.5 trillion in combined budgets between 2023 and 2025, but only a little over one-quarter of the allocations was spent on capital projects, a WikkiTimes analysis of budget documents shows.
The states also have collectively budgeted the sum of ₦3.68 trillion as their proposed capital expenditure but spent only ₦1.70 trillion as their combined capital expenditure in the region often considered least developed in the country.
In simple terms, out of every ₦1 approved for capital projects in the North-east between 2023 and 2025, only about ₦0.46 was actually spent, while ₦0.54 remained unexecuted.
This ₦1.98 trillion capital execution gap explains why infrastructure deficits persist across the region despite record-breaking budgets and repeated capital allocations.
A WikkiTimes analysis of official budget performance data from Adamawa, Bauchi, Borno, Gombe, Taraba and Yobe states reveals a consistent pattern: while total budgets have expanded sharply year after year, capital expenditure — the most development-critical component of public spending — has lagged far behind approvals in most states.
2023: ₦636bn Approved, ₦392bn Spent on Capital Projects
In 2023, the six states approved a combined ₦635.8 billion for capital expenditure. By the end of the year, only about ₦391.9 billion had been spent, representing 61.6 per cent regional execution.
The gaps varied widely across states. Taraba State implemented just ₦35.6 billion of ₦98.6 billion, or16.8 per cent, the weakest performance in the region. Adamawa Statespent ₦43.5 billion of ₦109.2 billion(39.9 per cent), while Borno State executed ₦67.3 billion of ₦132.3 billion(50.9 per cent).
By contrast, Yobe State spent ₦50 billion of ₦58.7 billion(85.2 per cent), Bauchi State implemented ₦118.1 billion of ₦137.6 billion(85.8 per cent), and Gombe State, withpartial data, reached 77.9 per cent.
Even in a year of relatively smaller budgets, the figures pointed to early signs of a structural divide between states that could translate plans into projects and those that could not.
2024: ₦1.51tr Budgeted, Only ₦780bn Implemented
According to the analysis, capital ambitions more than doubled in 2024 in the states with ₦1.51 trillion approved for capital projects but spent only about ₦779.6 billion, translating to 51.6 per cent execution.
Again, Taraba State recorded the sharpest shortfall, with ₦69.5 billion expenditure of ₦489.8 billionallocated for capital projects — just 14.2 per cent. Borno State followed, implementing ₦101.2 billion of ₦257.3 billion(39.4 per cent).
The review shows that other states performed significantly better. Adamawa spent ₦109.9 billion of ₦146.3 billion(75.1 per cent), Gombe executed ₦184.7 billion of ₦264.8 billion(69.7 per cent), and Bauchi reached ₦162.2 billion of ₦194.1 billion(83.5 per cent).
Yobe State again stood out, nearly exhausting its capital budget by spending ₦152.1 billion of ₦153.6 billion, a 99 per cent implementation rate.
Despite the sharp rise in capital allocations, three states still failed to reach even 40 per cent execution, pulling down the regional average and raising questions about planning credibility.
2025: ₦1.54tr Approved, ₦526bn Spent by Q3
By 2025, capital budgets climbed further to about ₦1.54 trillion across the six states. However, by the third quarter, only ₦526.5 billion had been spent — 34.2 per cent implementation — with full-year performance expected to remain modest based on past trends.
The figures show persistent under-execution in several states. Adamawa spent ₦89.7 billion of ₦453.7 billion(19.8 per cent); Taraba implemented ₦50.4 billion of ₦266.6 billion(18.9 per cent); Borno spent ₦38.4 billion of ₦131 billion(29.3 per cent) and Bauchi, with second-quarter data, stood at ₦91.6 billion of ₦275.4 billion(33.3 per cent).
The report show that only two states crossed the 50 per cent mark by Q3. Gombe executed ₦146.6 billion of ₦253.8 billion(57.8 per cent), while Yobe spent ₦109.8 billion of ₦158 billion(69.5 per cent).
The 2025 data reinforces a troubling trend that capital budgets are rising faster than states’ capacity to spend them.
Three Years, One Pattern
Across the three-year period reviewed, performance patterns remained consistent.
Taraba State never exceeded 19 per cent capital executionin any year. Adamawa fell sharply from 75.1 per cent in 2024 to 19.8 per cent in 2025. Borno remained below 51 per cent throughout.
By contrast, Yobe exceeded 85 per cent capital execution every year, while Gombe consistently stayed above the regional average.
Public finance experts say such consistency — both positive and negative — is rarely accidental.
“Capital expenditure is where budgets succeed or fail,” said Oladipupo Olusegun, a public finance analyst. “When a state repeatedly budgets ₦400 billion or ₦500 billion and spends less than ₦100 billion, it suggests political budgeting rather than project-ready planning.”
2026: ₦4.14tr More Approved, Risks Remain
WikkiTimes review indicates that despite the weak execution record, the states have approved or proposed a combined ₦4.14 trillion in total budgets for 2026 alone. Borno plans ₦890.3 billion, Bauchi ₦877 billion, Taraba ₦653.5 billion, Gombe ₦617.9 billion, Adamawa ₦583 billion, andYobe ₦515.5 billion.
Capital breakdowns for 2026 are yet to be released, but civil society organisations, including BudgIT and the Centre for Social Justice, warn that without addressing implementation bottlenecks, larger budgets may only deepen the credibility gap between paper promises and lived realities.
What the Numbers Mean for Citizens
For residents, the figures translate into daily hardship. Low capital execution means unfinished roads, abandoned hospitals, stalled water schemes and overcrowded classrooms, even as governors announce record-breaking budgets.
“When only ₦50 billion of ₦250 billion meant for development is spent, the rest is not savings — it is lost opportunity,” said Mudassir Ali, a Bauchi-based civil servant.
Experts like Oladipupo Olusegun of the Lagos State University argue that capital expenditure is the most critical measure of development budgeting. Salaries and overheads may keep the government running, but roads, schools, hospitals and water projects define impact.
Across the North-east, the data paints a divided picture withone group of states where capital budgets largely reach the ground, and another where billions remain trapped in budget documents.
As another fiscal year begins with even larger figures, the key question remains whether the trillions approved finally translate into development — or continue to just exist between approval and execution?
