Education budget performance

The sector was released ₦154.5 billion of a ₦168.4 billion appropriation — a shortfall of ₦13.9 billion, almost the whole of which fell on capital. Personnel was released at 98.6 per cent because salaries are a first charge on the State and are paid before anything else. Capital was released at 79.4 per cent, and that single figure explains most of what did not get built.

The Education Development Support Board performed worst, at 79.9 per cent, and the reason is not mysterious: it holds the largest capital portfolio, and capital release follows the monthly position of the State. Two quarterly warrants arrived late in the year, and by the time the money reached the Board the rains had started in Doguwa, Tudun Wada and Sumaila, where 216 classroom blocks could not be roofed. Those blocks are carried into the 2026/2027 programme and are the first charge on the new capital vote.

The Library Board was released at 84.2 per cent. Its capital line is small and it was the line most easily deferred when the warrants were short — an honest description of what happened, and not a defensible one. Four branch libraries at Gwarzo, Karaye, Sumaila and Bagwai were designed, tendered and not built. They are re-tendered for the coming session.

The Science and Technical Schools Board reached 88.5 per cent. Two of its laboratory equipment contracts were cancelled after the supplier failed to deliver against specification and the contract was terminated rather than varied. That money was returned to the pool and re-tendered, which is the right outcome even though it shows in this table as under-performance.

Recurrent overhead at 90.1 per cent had one consequence worth naming: the second capitation tranche reached schools three weeks later than the standard in the third term, and 640 schools received textbooks for the second term rather than the first. Head teachers were told, in writing, on the date the delay was known rather than at the end of it.