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How public money is managed

Read the Budget Implementation Report for the third quarter of 2026, and the audited accounts for 2025. Preview the key pages here, then open the full documents.

Open the Q3 2026 report(PDF, opens in a new tab)State document library(opens in a new tab)

January to September 2026

The year so far in four figures

Taken directly from Table 1 of the quarterly report, which sets actual figures against the 2026 budget.

Revenue so far
₦300.80 billionAll money received from January to September, including the opening balance39.3% of the ₦766.37 billion budgeted
Independent revenue
₦50.09 billionRevenue the state raised itself69.6% of the ₦72.00 billion budgeted
Capital expenditure
₦165.76 billionSpending on roads, buildings and other assets27.8% of the ₦596.77 billion budgeted
Total expenditure
₦229.80 billionAll spending from January to September30.0% of the ₦766.37 billion budgeted

  • Period covered1 January 2026 to 30 September 2026, assessed against the 2026 original budget. Published 28 October 2026.

  • Prepared byOffice of the Accountant General, Ministry of Finance and Ministry of Budget and Economic Planning. Signed by Joachin C. Achor, Acting Accountant General.

  • The yardstickAfter nine months the report measures each line against 75.0% of the year's budget. Recurrent revenue stood at 62.8% and total expenditure at 30.0%.

Preview

Look inside the Q3 2026 report

Eight key pages. Select a page to enlarge it, then use the arrows to move between pages.

Budget performance

The 2026 budget against what has come in and gone out

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

Budget implementation summary, January to September 2026Amounts in naira, as published in Table 1 on page 8 of the report. A dash means nothing was received or spent.
Item2026 budgetJuly to SeptemberJanuary to SeptemberShare of budgetBalance
Revenue
Opening balance₦45,000,000,000.00—₦5,362,054,599.0011.9%₦39,637,945,401.00
Recurrent revenue₦470,795,668,507.04₦126,262,079,742.00₦295,440,206,880.1262.8%₦175,355,461,626.92
Government share of FAAC(11)₦398,795,668,507.04₦107,112,501,857.10₦245,348,182,484.1961.5%₦153,447,486,022.85
Independent revenue(12)₦72,000,000,000.00₦19,149,577,884.90₦50,092,024,395.9369.6%₦21,907,975,604.07
Other receipts₦250,578,819,198.14——0.0%₦250,578,819,198.14
Aid and grants(13)₦3,431,000,000.00——0.0%₦3,431,000,000.00
Capital development fund receipts(14)₦247,147,819,198.14——0.0%₦247,147,819,198.14
Total revenue, including opening balance₦766,374,487,705.18₦126,262,079,742.00₦300,802,261,479.1239.3%₦465,572,226,226.06
Expenditure
Recurrent expenditure₦169,602,802,205.18₦23,255,737,010.49₦64,044,570,008.7037.8%₦105,558,232,196.48
Personnel cost(21)₦75,955,463,915.67₦8,458,564,754.23₦20,539,146,239.7327.0%₦55,416,317,675.94
Other recurrent costs(22)₦93,647,338,289.51₦14,797,172,256.26₦43,505,423,768.9746.5%₦50,141,914,520.54
Overhead cost(2202)₦62,116,044,611.92₦9,897,602,272.43₦31,154,232,646.3850.2%₦30,961,811,965.54
Other recurrent (2203 to 2209)₦31,531,293,677.59₦4,899,569,983.82₦12,351,191,122.5939.2%₦19,180,102,555.00
Capital expenditure(23)₦596,771,685,500.00₦62,917,322,639.00₦165,756,653,698.7827.8%₦431,015,031,801.22
Total expenditure₦766,374,487,705.18₦86,173,059,649.49₦229,801,223,707.4830.0%₦536,573,263,997.70
Balance
Transfer to capital account₦346,192,866,301.86₦103,006,342,731.51₦236,757,691,470.4268.4%₦109,435,174,831.44
How far through the budget, after nine monthsJanuary to September 2026 as a share of the 2026 budget. The marker is the 75.0% the report uses as its yardstick for three quarters of the year. Source: page 8 of the report.
Government share of FAAC61.5%

₦245.35bn of ₦398.80bn budgeted

Independent revenue69.6%

₦50.09bn of ₦72.00bn budgeted

Personnel cost27.0%

₦20.54bn of ₦75.96bn budgeted

Overhead cost50.2%

₦31.15bn of ₦62.12bn budgeted

Capital expenditure27.8%

₦165.76bn of ₦596.77bn budgeted

Audited accounts, 2025

Receipts, payments and cash balances over five years

From the Accountant General's report for 2025, prepared on the IPSAS cash basis and audited: the Auditor-General's certificate is dated 25 June 2026 (page 35).

Total receipts, 2025
₦473.98 billionAll money received in the year2024: ₦413.83 billion
Independent revenue, 2025
₦52.99 billionRevenue the state raised itself2024: ₦42.97 billion
Capital expenditure, 2025
₦290.74 billionSpending on roads, buildings and other assets2024: ₦218.26 billion
Closing cash balance, 2025
₦80.40 billionCash held at 31 December2024: ₦81.52 billion
Five-year financial summary, 2021 to 2025Amounts in naira, as published on page 22 of the report. Brackets show a deficit.
Item20252024202320222021
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

Preview

Look inside the audited report

Eight key pages from the Accountant General's report.

Documents

Read the full reports

The quarterly budget report, and both published versions of the audited accounts for 2025. 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.

More in the state document library

Earlier quarterly reports, laws, service standards and other official documents are kept on the official state website.

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Figures and previews on this page come from the published reports and were checked against them on 29 October 2026. The reports themselves are the official record.

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