Kogi State Agencies Spent N39.6 Billion in Nine Months Without Budgetary Provisions, Violating Fiscal Laws

A review of the Kogi State budget performance report for January to September 2024 has revealed that the state exceeded its budgetary allocations by N39.6 billion without supplementary budgetary approval.

The document, which details the state’s financial performance, shows that while several ministries, departments, and agencies (MDAs) spent beyond their allocated budgets, the processes for a supplementary budget had not been finalized as of the time the expenditures were incurred.

Highlights of Excess Expenditures

1. Kogi State Pension Commission
   • Budget: N18.556 billion
   • Actual Spending: N18.669 billion
   • Excess: N113.6 million
2. Office of the Local Government Auditor General
   • Budget: N573.5 million
   • Actual Spending: N703.7 million
   • Excess: N130.1 million
3. State Independent Electoral Commission
   • Budget: N76.8 million
   • Actual Spending: N617 million
   • Excess: N541 million
4. Debt Management Office
   • Budget: N15.1 billion
   • Actual Spending: N18.1 billion
   • Excess: N2.933 billion
5. Ministry of Solid Minerals and Natural Resources
   • Budget: N1.971 billion
   • Actual Spending: N2.3 billion
   • Excess: N353 million
6. Ministry of Humanitarian Affairs and Poverty Alleviation
   • Budget: N10.7 billion
   • Actual Spending: N22.4 billion
   • Excess: N11.686 billion
7. Salaries for Kogi United and Kogi Queens
   • Budget: N64 million
   • Actual Spending: N88 million
   • Excess: N24.6 million
8. Local Government Pension Budget
   • Budget: N6 billion
   • Actual Spending: N8.551 billion
   • Excess: N2.551 billion
9. Office and General Expenses
   • Budget: N5.564 billion
   • Actual Spending: N6.073 billion
   • Excess: N508.2 million
10. Nutrition for Malnourished Children
    • Budget: N108 million
    • Actual Spending: N580 million
    • Excess: N471.2 million

Additional Notable Expenditures

• Security Expenses: Extra N1.7 billion
• Fuel Subsidy Removal Palliatives: Extra N11.215 billion
• Debt Charges: Extra N3 billion
• Surveying Equipment: Extra N736 million
• Computer Printers: Extra N178 million

Concerns Raised

This level of extra-budgetary spending has raised serious concerns about budget credibility, transparency, and accountability in Kogi State. Observers have questioned how such significant overspending could occur without proper legislative approval or supplementary budget processes.

The state’s financial management practices are now under scrutiny, with calls for improved oversight and adherence to established budgetary frameworks to restore public trust and ensure fiscal responsibility.