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Read the Accountant General's report for 2025, with the audited financial statements. Preview the key pages here, then open the full document.

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Year ended 31 December 2025

The year in four figures

Taken directly from the report's five-year financial summary.

Total receipts: ₦473.98 billionAll money received in the year2024: ₦413.83 billion
Independent revenue: ₦52.99 billionRevenue the state raised itself2024: ₦42.97 billion
Capital expenditure: ₦290.74 billionSpending on roads, buildings and other assets2024: ₦218.26 billion
Closing cash balance: ₦80.40 billionCash held at 31 December2024: ₦81.52 billion

AuditedThe Auditor-General's certificate is dated 25 June 2026 (page 35).
Prepared byOffice of the Accountant General, Anambra State, on the IPSAS cash basis.
PublishedPlaced on the state website on 23 July 2026; updated version on 29 July 2026.

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Five years

Receipts, payments and cash balances

The report's own five-year summary, set out so that it can be read on any screen.

Five-year financial summary, 2021 to 2025Amounts in naira, as published on page 22 of the report. Brackets show a deficit.
Item	2025	2024	2023	2022	2021
Receipts
Statutory allocation	₦338,586,560,343.80	₦308,955,682,443.64	₦133,330,961,199.84	₦84,378,789,255.13	₦62,331,855,206.10
Independent revenue	₦52,988,609,268.79	₦42,974,533,664.74	₦36,199,994,005.36	₦29,125,772,544.20	₦25,453,011,293.98
Below-the-line receipts	₦77,636,696,850.49	₦56,962,141,103.14	₦42,453,629,383.38	₦31,334,622,847.10	₦40,800,196,860.22
Capital receipts	₦4,768,263,085.56	₦4,937,420,201.72	₦3,756,122,293.53	₦20,079,389,257.81	₦29,897,535,593.19
Total receipts	₦473,980,129,548.64	₦413,829,777,413.24	₦215,740,706,882.11	₦164,918,573,904.24	₦158,482,598,953.49
Payments
Personnel cost	₦36,373,060,445.95	₦22,892,128,828.88	₦21,898,215,707.52	₦14,974,067,495.34	₦18,638,513,834.77
Overhead cost	₦45,796,812,101.19	₦30,097,606,406.03	₦23,937,964,967.15	₦19,248,625,045.33	₦22,439,232,469.19
Public debt charges	₦9,038,229,445.33	₦2,658,098,887.30	₦4,232,769,458.96	₦6,208,357,056.57	₦19,436,496,073.40
Consolidated revenue fund charges	₦11,623,324,079.46	₦18,507,019,380.15	₦17,922,423,876.31	₦14,713,357,491.75	₦13,359,506,848.23
Capital expenditure	₦290,742,146,505.43	₦218,255,397,194.03	₦94,560,622,103.86	₦66,266,370,294.96	₦57,578,248,336.32
Below-the-line payments	₦81,520,636,250.38	₦60,243,392,885.68	₦44,976,708,918.69	₦35,151,865,804.37	₦38,020,872,079.93
Total payments	₦475,094,208,827.74	₦352,653,643,582.07	₦207,528,705,032.49	₦156,562,643,188.32	₦169,472,869,641.84
Cash balances
Net cash surplus or (deficit)	(₦1,114,079,279.10)	₦61,176,133,831.17	₦8,212,001,849.62	₦8,355,930,715.92	(₦10,990,270,688.35)
Opening cash balance	₦81,517,468,846.42	₦20,341,335,015.25	₦12,129,333,165.63	₦3,773,402,449.71	₦14,763,673,138.06
Closing cash balance	₦80,403,389,567.32	₦81,517,468,846.42	₦20,341,335,015.25	₦12,129,333,165.63	₦3,773,402,449.71

How receipts and capital spending have grownIn billions of naira. Source: page 22 of the report.

2021: Total receipts: ₦158.48bn
Capital expenditure: ₦57.58bn
Independent revenue: ₦25.45bn
2022: Total receipts: ₦164.92bn
Capital expenditure: ₦66.27bn
Independent revenue: ₦29.13bn
2023: Total receipts: ₦215.74bn
Capital expenditure: ₦94.56bn
Independent revenue: ₦36.20bn
2024: Total receipts: ₦413.83bn
Capital expenditure: ₦218.26bn
Independent revenue: ₦42.97bn
2025: Total receipts: ₦473.98bn
Capital expenditure: ₦290.74bn
Independent revenue: ₦52.99bn

Documents

Read the full report

The two versions report the same headline figures. The later one is four pages longer: the extra pages are in the notes to the statements and the capital expenditure schedule.

Most recent
Report of the Accountant General with Financial Statements, 2025
Latest version (file marked "NGFv")
Pages
284
File size
16.8 MB
Posted
29 July 2026
Open PDF: Latest version (file marked "NGFv"), 284 pages (opens in a new tab)
Report of the Accountant General with Financial Statements, 2025
First published version
Pages
280
File size
16.7 MB
Posted
23 July 2026
Open PDF: First published version, 280 pages (opens in a new tab)

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