Some Ministries, Departments and Agencies (MDAs) in Bauchi State have spent more than what was allocated to them in the 2024 fiscal year, according to WikkiTimes’ investigation that shows how N39,557,054,040.37 billion was recorded as expenditure excesses between the first two quarters of 2024.
These excesses, according to our analysis of the state’s 2024 Q1 and Q2 budget performance documents, are way higher than the N15.440,692,016.81 budget performance recorded by both the ministries of education and health.
Although the state government in its Q2 budget performance documents jointly signed by the Commissioner for Ministry of Budget, Economic Planning and Multilateral Coordination, Aminu Hammayo and the Commissioner for the Ministry of Finance & Economic Development, Yakubu Adamu, acknowledged the excess.
The state government described the excess “very few”, noting that the gaps have “already been taken care of through Virement which is still receiving attention in the State House of Assembly.”
It explained that the virement was delayed “because the House of Assembly went on recess for the 2024 Hajj operation which has just concluded.”
“The approved budget reallocation will be reflected in the third quarter Budget Performance Report,” it added. However, the Q3 budget performance report has not been made publicly available as of press time.
Some of the MDAs that recorded excesses beyond what was allocated to them include the Ministry of Budget, Economic Planning and Multilateral Coordination, the Ministry of Finance & Economic Development, the Ministry of Cooperatives and SME Development, Ministry of Youth and Sports Development, Ministry of Education and
Others include the Ministry of Information and Communication, the Ministry of Commerce and Industry, Bauchi State Infrastructure Development Maintenance Agency, Bauchi State Commission For Youth, State Emergency Management Agency (SEMA), and Primary Health Care Development Agency (PHCDA).
However, WikkiTimes observed that only a few of the excesses recorded by these MDAs was purportedly used on capital projects.
Excesses on Bank Charges, Financial Consulting… in the Ministry of Finance
Beyond a budgetary allocation of N29.080 billion, the Ministry of Finance and Economic Development recorded an excess of N5.571 billion, having spent a total of N34.652 in the first two quarters of the year. This expenditure includes a sum of N11.653 billion spent on “financial consulting.”
There were other excesses that could be categorised under the ministry such as N683.902 million for “bank charges (other than interest)” and the sum of N19.657 million spent on “postages and courier services.”
While N56.559 million was budgeted to be spent on bank charges, the service gulped N740,461,904.84 million.
In addition, there were other expenditures related to debt servicing such as the N2.457 billion that projected to be expended on foreign interest /discount – long term borrowings. However, N3.121 billion was eventually spent, resulting in an excess of N663.818 million.
Similarly, N1.809 billion was planned to be spent on foreign principal – long term borrowings. However, almost triple of that amount , N3.204 billion was eventually spent, creating an excess of N1.395 billion.
The budget documents also revealed that N19.234 billion was spent on “financial and fiscal affairs”, although N10.729 billion was budgeted for this purpose. This vague expenditure resulted in an excess of N8.504 billion.
Excesses in Other MDAs
With a budgetary allocation of N1.218 billion, the Bauchi State Agricultural Development Programme (BASDP), spent N359.749 million in excess as it claimed to have expended N1.577 billion on “provision of agriculture farm implement through COVID -19 Action…”
Under the Ministry of Budget, Economic Planning and Multilateral Coordination, an excess of N3.372 billion was recorded as a capital project — construction and provision of infrastructure (micro projects) to communities — projected to cost N400 million eventually jumped to N3.772 billion.
In the same way, a total of N500 million was budgeted for “provision of stimulus to cushion effect of COVID -19 on intended beneficiaries” under the Ministry of Cooperatives and SME Development. However, N2.700 billion was later expanded on the project, resulting in an excess of N2.200 billion.
In its overhead and personnel expenditures, the Ministry of Youth and Sports Development recorded an excess of N72.226 million. This was followed by the Ministry of Education’s Special Schools Management Board which recorded N21.337 million in its overhead expenditure.
A sum of N150 million was budgeted for “provision of digital studio/equipment at Bauchi Radio Corporation” under the Ministry of Information and Communication. But the ministry, according to the budget documents we analysed, eventually spent N366.710 million, leaving room for an excess of N216.710 million.
Instead of N500 million budgeted for “renovation and repairs of office buildings at IBB Square”, the Ministry of Commerce and Industry spent N995,039,288.00 million with an excess of N495,039,288 million.
Similarly, the Bauchi State Infrastructure Development Maintenance Agency spent N915.199 million instead of N500 million budgeted for “rehabilitation of some selected roads in Bauchi.” This resulted in an excess of N415.199 million.
With funds from the Bauchi State Health Trust Fund, N5 million was budgeted for “purchase of assorted executive tables and chairs”, but N5.780 million, an amount slightly higher than that was eventually spent, creating an excess of N780,000.00.
Also from the fund, N2.5 million was budgeted for “purchase of 6 N0 laptops and 8 desktop computers.” But the purchases purportedly gulped N3.870 million with an excess of N1.370 million.
An excess of N100 million was recorded under the Bauchi State Commission for Youth for “provision of infrastructures for youth engagement in public works through NG-CARES.” N400 million was budgeted for the project, but N500 million was claimed to have been spent.
A slight excess of N100 million was also recorded under the Bauchi State Emergency Management Agency. According to the budget documents, the agency spent N350 million beyond N250 million that was budgeted for “provision of palliative materials and equipment to cushion the effect of COVID-19.”
Similarly, a sum of N450 million was budgeted for “provision of infrastructures and equipment for addressing COVID-19 challenges across the state” under the Bauchi State Social Investment Programme. But an excess of N50 million was recorded.
Other Excesses
There are other excesses like the N646.711 million for “purchase of agricultural equipment,” N80.464 million for “purchase of beddings/clothing material”, N 3.086 million for “overall planning and statistical services”, N199.597 million for “general economic and commercial affairs” and N802.550 million for “health sector expenditures not elsewhere classified.”
All these excesses were captured under general service expenditures.
Meanwhile, the Primary Health Care Development Agency recorded an excess of N1.090 billion. These excesses, marked under Alive & Thrive and Plan International, received no prior budgetary allocation.
