Three northeastern states of Adamawa, Borno, and Yobe have recorded varying levels of implementation of capital expenditures in the health sector, exposing significant disparities in government commitment to health infrastructure across the states.
WikkiTimes’ analysis of the budget performance reports of the three states for two years shows the states’ efforts in funding physical health infrastructure such as hospitals, clinics, equipment, and other fixed assets.
The reports show that Borno State ranked high in allocations to capital projects for the Ministry of Health and Human Services, but the gap between the budget and actual expenditure remains wide.
With N419.7 billion total budget for the 2024 fiscal year, Borno State allocated N12.6 billion to capital expenditure in the health ministry but spent N9.2 billion, representing 73.2% implementation. This marked a relatively impressive leap from the 33.8% implementation recorded in 2023, when N3.8 billion was expended from an N11.3 billion allocation, under a total state budget of N235.6 billion.
In contrast, Yobe State posted the lowest allocation with an impressive implementation rate for 2024 compared to two other states. Out of N2.8 billion budgeted for the capital expenditure in the health Ministry, N2.7 billion was expended, achieving a 94.8% execution rate. The state’s overall budget for the year stood at N216.9 billion. Yobe also recorded strong performance in 2023, spending N3.5 billion out of N4.5 billion allocated, amounting to 79.1% implementation.
In Adamawa State, capital expenditure in the ministry received an allocation of N4.3 billion in the 2024 fiscal year out of the state’s total budget of N281.1 billion. Of that amount, N2.7 billion was implemented, representing 62.3% from the allocation.

Though an improvement from the 17.1% implementation recorded in 2023 where N1.3 billion was spent from a N7.7 billion health sector, indicating that Adamawa’s commitment remains weak considering its growing healthcare needs.
The data, obtained from the respective states’ performance reports, indicates a relative growing prioritisation of capital projects in the health sector in Borno and Yobe States, both of which have faced prolonged security challenges and humanitarian crises.
However, Adamawa’s poor performance in 2023 and 2024, despite a modest allocation doubts its planning and execution for capital projects within its health ministry.
WikkiTimes reports that despite an increase in budget allocations to the Adamawa State Ministry of Education and Human Capital Development, the actual implementation shrinks every year. The analysis of the budget performance from 2021 to the first quarter of 2025 reveals a growing gap between allocated funds and implementation.
Health analysts argue that consistent under-implementation of health budgets puts lives at risk in communities where basic healthcare is already overstretched.
Experts argue that poor implementation of capital expenditure in critical sectors like health undermines the development of essential infrastructure such as hospitals, clinics, equipment, and ambulances, particularly in rural and conflict-affected areas.Â
This widens existing inequalities in access to healthcare, strains outdated facilities, and weakens the overall system’s capacity to respond to emergencies and outbreaks.



