Kaduna Posts Strong Independent Revenue, Maintains Fiscal Transparency in Q 1 2026 Budget expert
From:Femi Mustapha in Kaduna
Kaduna State has reaffirmed its commitment to fiscal transparency with the timely release of its First Quarter 2026 Budget Implementation Report, a practice aligned with SFTAS recommendations to publish quarterly performance data within four weeks.
The report shows the state recorded N 239. 0 billion in total available revenue for the first three months of 2026, driven by a 100% performing opening balance of N 144. 2 billion and strong internal collections. Independent Revenue performed well at 22. 2% of its annual target, contributing N 26. 1 billion to the state’s coffers.Recurrent revenue reached N 82. 9 billion, representing a 14. 1% performance against the N 589. 2 billion annual target. The state’s share of FAAC amounted to N 56. 8 billion, while Aids, Grants, and Capital Development Fund receipts combined for N 11 billion—8 billion in the quarter.Out of the N 985. 9 billion total budget for 2026, the state spent N 94. 9 billion in Q 1, representing 9. 9.6% implementation. On the expenditure side, N 55. 4 billion was allocated to recurrent costs and N 39. 5 billion to capital projects, representing 5. 5.7% of the N 698. 9 billion capital budget.
Personnel costs accounted for N 20—7 billion of recurrent spending. The report shows capital releases to key sectors, including N19.7 billion for road construction, N8.1 billion for capital projects in education, N7.2 billion for public schools, N5.0 billion for agricultural capital works, and N3.5 billion for electricity. Other investments included N 3.0 billion for office building repairs and N 1.6 billion for infrastructure.Public Works and Infrastructure recorded a 12. 1% performance in the quarter, while the Finance sector led with 21—2%. The state also committed N 21. 5 billion to public debt servicing, with N 19. 2 billion going toward foreign debt repayments, reflecting ongoing obligations.
Reacting to the report, Yusuf Ishaku Goje, an active citizen, member of civil society, and OGP enthusiast, commended the state for maintaining open budget reporting. He noted that consistent publication of quarterly reports allows residents to track spending and engage the government on priorities.“Kaduna’ s release of the Q1 report shows commitment to transparency. With strong independent revenue and significant available liquidity, there is room to accelerate delivery in key sectors as the year progresses,” Goje said.
Goje urged continued civic engagement to ensure budget implementation translates into tangible development outcomes for residents.Kaduna remains one of Nigeria’s leading subnational governments in fiscal openness, using data- driven reporting to promote accountability and citizen participation in governance.


