As parts of their 2025 Budget Appropriations, Bauchi and Kaduna States have presented a contrasting interests and priorities in their planned expenditures for the current fiscal year.
Although the states’ financial standing varies but they are all having debts taking toll on their revenues as earlier reported by the WikkiTimes.
WikkiTimes’ checks on the Bauchi State 2025 budget showed that the state allocated the sum of N26.3 billion for capital expenditure to the Ministry of Education, representing 5.6% of its N467 billion total budget.
In contrast, Kaduna, adjudged as better than Bauchi in education but with equally overwhelming debt, earmarked N163.8 billion for the capital expenditure in the Ministry of Education, representing 20.7% of its N790.4 billion budget.
The educational allocations reveal that while Kaduna exceeded the UNICEF 16% recommendation, Bauchi is lagging with 5.7%. Bauchi has higher out of school children than Kaduna, according to multiple reports.
Similarly, in health sector, while Bauchi’s Ministry of Health received N55.7 billion for capital expenses, accounting for 11.9% of the state’s fiscal plan, Kaduna alloted the sum of N107.8 billion (13.6%) for the Ministry of Health in 2025 budget.
Whereas the states fall short of 15% Abuja Declaration that recommends for sub-nationals in health sector spending, Kaduna appears better with less than 2% to achieving the target.
Experts contend that budgets are critical tools for driving development and addressing citizens’ needs and allocation of resources often reflects the priorities and governance approaches of state administrations.
This report further examines the two states’ expenditures of their respective Governors’ offices.
For instance, Bauchi State had allocated the sum of N14.8 billion to the Secretary to the State Government (SSG) office, which is directly under the Governor’s office, representing 3% of the State’s budget.
WikkiTimes reports that in 2024 the office of the state governor through the SSG’s office spent N35.5 billion as of September, representing 11% of the total N300.2 billion budget for that year.
Meanwhile the state had recorded zero Foreign Direct Investment (FDI) in 2024 and generated only N30.5 billion as its Internally Generated Revenue (IGR) in 2024, raising questions about its fiscal discipline and prioritization.
In contrast, Kaduna State’s allocation to the SSG’s office in 2024 budget stands at N320 million as of October, representing 0.06% of its N458.2 billion budget for the year.
For 2025, Kaduna allocated N6.6 billion to the Governor’s office, representing 0.8% of its 2025 appropriation.
With an IGR of N62.49 billion in 2024 and foreign direct investment (FDI) inflows of $1.95 million in 2024, Kaduna’s fiscal strategies appear more development focused.
2024 Budget Performance
In terms of capital expenditure implementation in critical sectors, the 2024 third-quarter budget performance reports also reveal contrasts between the two states.
Bauchi State allocated N20 billion to capital projects in the Ministry of Education but managed to implement only N4.6 billion, representing 23% of the allocation within the nine months of the year.
The health ministry fared even worse, with N38.6 billion earmarked but N5 billion spent, reflecting 13% implementation rate.
For Kaduna State, the Ministry of Education received a capital expenditure allocation of N82.5 billion, with N41.8 billion spent by the third quarter, achieving a 50.7% implementation rate.

Similarly, the health ministry in the state with the allocation of N53.1 billion, saw N22.8 billion implemented, representing 43% of the budgeted amount for the ministry.
Misaligned Priorities
Analysts argued that Bauchi State’s expenditure of N35.5 billion equivalent to 11% of the total budget in the SSG’s office within the nine months in 2024 is a disproportionate focus on administrative functions by the state.
For 2025, the state allocation of N14.8 billion to the SSG office reflects a continued emphasis on non-developmental expenditures.
This heavy spending on administrative functions is particularly troubling given the state’s limited fiscal capacity. With an IGR of N30.5 billion in 2023, the state’s reliance on federal allocations to fund such administrative costs reduces the resources available for critical sectors like health, education, and infrastructure.
Comparatively, the Kaduna state’s budgetary allocations of N320 million to the governor’s office in 2024 and N6.6 billion to the Governor’s office in 2025 (0.83% of the total budget) was seen as a demonstration of fiscal restraint and prioritization of developmental needs.
With an IGR of N62.49 billion and its ability to attract $1.95 million in FDI, the state showcased a commitment to economic growth and investment.
Budgetary Choices
The insufficient allocation and implementation to healthcare result in poor health outcomes, leaving vulnerable populations at heightened risk of preventable diseases and inadequate maternal care.
Also, the neglect of education undermines efforts to equip the state’s youth with the skills needed for economic growth, perpetuating cycles of poverty and inequality.
Case for Reform
For financial analysts like Paul Daniel, Bauchi state’s spending patterns highlight the need to improve fiscal discipline and align budgetary priorities with developmental objectives.
He emphasised that the state must rationalize spending on administrative functions, redirecting funds toward critical sectors like health, education, and infrastructure.
According to him, allocating more resources to capital projects with clear economic and social returns will improve service delivery and stimulate growth. Limiting administrative costs and prioritizing developmental expenditures can maximize the impact of public funds.
The financial expert argued that for Bauchi and other states to achieve their developmental aspirations, they must recalibrate their budgetary priorities, reduce wasteful expenditures, and adopt strategies that foster economic growth and social well-being.