2016 budget analysis line-by-line

2016

BUDGET ANALYSIS:

LINE-BY-LINE

StatiSense

(APPROPRIATION BILL)

STRUCTURE OF THE BUDGET

2

21

22

23

EXPENDITURE

PERSONNEL COST

OTHER RECURRENT COSTS

CAPITAL EXPENDITURE

Structure of The Budget – PERSONNEL COST

21

2101

2102

Salary

Allowances and Social

Contribution

210101

210201

Salary & Wages

Allowances

210202

Social Contributions

21010101

21010102

Salary

Overtime Payment

21020101 Non Regular Allowance

21020102 Foreign Service

21020103Entitlements of Former Presidents/ Heads of States & Vice Presidents/ Chief of General Staff

21020105 Benefits of Retired Heads of Service & Permanent Secretaries

21020201 21020205

2102020221020206

21020203

2102020721020204

1 2 3 4

NHIS

Contributory Pension

Group Life Insurance

Payment into Redemption Fund

NHIS (Military Retirees)

Employees Compensation Act

Administration & Monitoring of OHCSF Group Life

Structure of The Budget – OTHER RECURRENT COSTS

22

2201

2202

Social Benefits

Overhead Cost

220101Social Benefits

1 2 3 4

220201

220202

220203

220204

220205

220206

220207

22010101 - GRATUITY

22010102 - PENSION

22010103 - DEATH BENEFITS

22010104 - PRE 1996 PENSION

22010108 - YEARLY VERIFICATION

EXERCISE

22020101 - LOCAL TRAVEL & TRANSPORT: TRAINING

22020102 - LOCAL TRAVEL & TRANSPORT: OTHERS

22020103 - INTERNATIONAL TRAVEL & TRANSPORT: TRAINING

22020104 - INTERNATIONAL TRAVEL & TRANSPORT: OTHERS

22020105 - NIPSS/ NATIONAL DEFENCE COLLEGE PARTICIPANTS TOUR ALLOWANCE

22020106 - DEPORTATION AND REPATRIATION

22020205 - WATER RATES

22020206 - SEWERAGE CHARGES

22020207 - LEASED COMMUNICATION LINES(S)

22020209 - INTERACTIVE LEARNING NETWORK

(ILN)

22020201 - ELECTRICITY CHARGES

22020202 - TELEPHONE CHARGES

22020203 - INTERNET ACCESS CHARGES

22020204 - SATELLITE BROADCASTING ACCESS

CHARGES

22020301 - OFFICE STATIONERIES / COMPUTER

CONSUMABLES

22020302 - BOOKS

22020303 - NEWSPAPERS

22020304 - MAGAZINES & PERIODICALS

22020305 - PRINTING OF NON SECURITY DOCS

22020306 - PRINTING OF SECURITY DOCUMENTS22020307 - DRUGS & MEDICAL SUPPLIES22020308 - FIELD & CAMPING MATERIALS SUPPLIES22020309 - UNIFORMS & OTHER CLOTHING22020310 - TEACHING AIDS/INSTRUCTION MATERIALS22020311 - FOOD STUFF/CATERING MATERIALS SUPPLIES

22020401 - MAINTENANCE OF MOTOR VEHICLE

/ TRANSPORT EQUIPMENT

22020402 - MAINTENANCE OF OFFICE FURNITURE

22020403 - MAINTENANCE OF OFFICE

BUILDING / RESIDENTIAL QTRS

22020404 - MAINTENANCE OF OFFICE / IT EQUIPMENTS

22020405 - MAINTENANCE OF PLANTS/GENERATORS

22020406 - OTHER MAINTENANCE SERVICES

22020407 - MAINTENANCE OF AIRCRAFTS

22020408 - MAINTENANCE OF SEA BOATS

22020409 - MAINTENANCE OF RAILWAY EQUIPMENTS

22020410 - MAINTENANCE OF ROADS & BRIDGES

22020501 - LOCAL TRAINING

22020502 - INTERNATIONAL TRAINING

22020601 - SECURITY SERVICES

22020603 - OFFICE RENT

22020604 - RESIDENTIAL RENT

22020605 - SECURITY VOTE (INCLUDING OPERATIONS)

22020606 - CLEANING & FUMIGATION SERVICES

22020701 - FINANCIAL CONSULTING

22020702 - INFO TECHNOLOGY CONSULTING

22020703 - LEGAL SERVICES

22020704 - ENGINEERING SERVICES

22020705 - ARCHITECTURAL SERVICES

22020706 - SURVEYING SERVICES

22020707 - AUDITING OF FEDERATION ACCOUNT

22020708 - BUDGET PREPARATION

Travels & Transport

- General

Utilities - General

Materials &

Supplies - General

Maintenance

Services - General

Training - General

Other Services -

General

Consulting & Professional

Services - General

Structure of The Budget – OTHER RECURRENT COSTS1 2 3 4

220209

220210

22021001 - REFRESHMENT & MEALS22021002 - HONORARIUM & SITTING ALLOWANCE22021003 - PUBLICITY & ADVERTISEMENTS22021004 - MEDICAL EXPENSES22021005 - FOREIGN SERVICE SCH FEES PAYMENT22021006 - POSTAGES & COURIER SERVICES22021007 - WELFARE PACKAGES22021008 - SUBSCRIPTION TO PROFESSIONAL BODIES22021009 - SPORTING ACTIVITIES22021010 - DIRECT TEACHING & LABORATORY COST22021011 - RECRUITMENT AND APPOINTMENT (SERVICE WIDE)22021012 - DISCIPLINE AND APPEALS (SERVICE WIDE)22021013 - PROMOTION (SERVICE WIDE)22021014 - ANNUAL BUDGET EXPENSES AND ADMINISTRATION

Miscellaneous

22021016 - SERVICOM22021019 - MUSLIM/CHRISTIAN PILGRIMAGES22021020 - ELECTION - LOGISTICS SUPPORT22021023 - ANNUAL CONFERENCE OF AUDITORS - GENERAL22021027 - AFRICAN PEER REVIEW MECHANISM (APRM)22021028 - NATIONAL PLAN OF ACTION (NPoA)22021029 - MONITORING ACTIVITIES & FOLLOW UP22021030 - PROMOTION, RECRUITMENT & APPOINTMENT22021031 - CURRICULUM DEVELOPMENT22021032 - CORPS MEMBERS KITTING, TRANSPORT AND FEEDING ALLOWANCE22021034 - INSPECTORATE22021035 - IPPIS22021036 - PAYMENT FOR OUTSOURCED SERVICES22021037 - MARGIN FOR INCREASE IN COSTS

22021038 - RESIDENTIAL AMNESTY PROGRAMME: REINTEGRATION OF TRANSFORMED EX-MILLITANTS22021040 - PRESIDENTIAL AMNESTY PROGRAMME: OPERATIONAL COST22021041 - CONTINGENCY22021044 - ARMED FORCES ENHANCED RETIREMENT BENEFIT OF COMMODORES & ABOVE22021045 - IMPROVED REMUNERATION PACKAGE FOR THE NIGERIA POLICE22021046 - 35TH ANNUAL GENERAL MEETING & SYMPOSIUM OF SHELTER AFRIQUE IN NIGERIA JUNE 201622021047 - SEVERANCE BENEFIT OF THE DELTA STEEL COMPANY PENSION PAY - OFF22021048 - ARREARS OF SALARY INCREASE22021049 - OPERATION ZAMAN LAFIA22021050 - PUBLIC SERVICE REFORMS (INCLUDING PAYMENT OF SEVERANCE BENEFITS OF CIVIL SERVANTS)22021051 - SERVICE WIDE TRAINING ON GIFMIS (BUDGET PREPARATION, PBB, EXECUTION & REPORTING)22021052 - FGN SPECIAL INTERVENTION PROGRAMMES

220208 22020801 - MOTOR VEHICLE FUEL COST

22020802 - OTHER TRANSPORT EQUIPMENT FUEL COST

22020803 - PLANT / GENERATOR FUEL COST

22020804 - AIRCRAFT FUEL COST

22020805 - SEA BOAT FUEL COST

22020806 - COOKING GAS/FUEL COST

22

2202Overhead Cost

22020901 - BANK CHARGES (OTHER THAN INTEREST)

22020902 - INSURANCE PREMIUM

22020903 - LOSS ON FOREIGN EXCHANGE

22020904 - OTHER CRF BANK CHARGES

Fuel & Lubricants -

General

Financial Charges

- General

Structure of The Budget – OTHER RECURRENT COSTS

22

1 2 3 4

220301

220401

2203

2204

2205

2206

220402

220501

220502

220603

220607

220608Interest – External Public Debt

Interest – Internal Public Debt

Insurance Premium

Subsidy to Private Companies

Subsidy to Govt Owned Company & Parastatals

Foreign Grants & Contributions

Local Grants & Contributions

Staff Loans & Advances

22060808 - EXTERNAL PUBLIC DEBT

22060807 - INTERNAL PUBLIC DEBT

22060301 - INTEREST - INTERNAL PUBLIC DEBT

22060502 - SUBSIDY TO PRIVATE COMPANIES

22060501 - MEAL SUBSIDY TO GOVERNMENT SCHOOLS

22040201 - GRANT TO FOREIGN GOVERNMENTS

22040202 - GRANT TO FOREIGN INTERNATIONAL ORGANIZATIONS

22040203 - CONTRIBUTIONS TO INTERNATIONAL ORGANISATIONS

22040204 - EXTERNAL FINANCIAL OBLIGATIONS

22030101 - MOTOR VEHICLE ADVANCES

22030104 - REFURBISHING ADVANCES

22030105 - CORRESPONDENCE ADVANCES

22030106 - SPETACLE ADVANCES

22040101 - GRANT TO STATE GOVERNMENTS - CURRENT

22040102 - GRANT TO STATE GOVERNMENTS - CAPITAL

22040103 - GRANT TO LOCAL GOVERNMENTS -CURRENT

22040104 - GRANT TO LOCAL GOVERNMENTS - CAPITAL

22040105 - GRANTS TO GOVERNMENT OWNED COMPANIES - CURRENT

22040107 - GRANT TO PRIVATE COMPANIES - CURRENT

22040108 - GRANT TO PRIVATE COMPANIES - CAPITA

Loans & Advances

Grants & Contributions

Subsidies

Public Debt Charges

Structure of The Budget – CAPITAL EXPENDITURE

23

2301

2302

Fixed Assets Purchased

1 2 3 4

220301Purchase of Fixed

Assets - General

23010101 - PURCHASE / ACQUISITION OF LAND23010102 - PURCHASE OF OFFICE BUILDINGS23010103 - PURCHASE OF RESIDENTIAL BUILDINGS23010104 - PURCHASE MOTOR CYCLES23010105 - PURCHASE OF MOTOR VEHICLES23010106 - PURCHASE OF VANS23010107 - PURCHASE OF TRUCKS23010108 - PURCHASE OF BUSES

23010109 - PURCHASE OF SEA BOATS

23010101 - PURCHASE / ACQUISITION OF LAND23010102 - PURCHASE OF OFFICE BUILDINGS23010103 - PURCHASE OF RESIDENTIAL BUILDINGS23010104 - PURCHASE MOTOR CYCLES23010105 - PURCHASE OF MOTOR VEHICLES23010106 - PURCHASE OF VANS23010107 - PURCHASE OF TRUCKS23010108 - PURCHASE OF BUSES23010109 - PURCHASE OF SEA BOATS

23010112 - PURCHASE OF OFFICE FURNITURE & FITTINGS

23010113 - PURCHASE OF COMPUTERS23010114 - PURCHASE OF COMPUTER PRINTERS23010115 - PURCHASE OF PHOTOCOPYING MACHINES

23010117 - PURCHASE OF SHREDDING MACHINES23010118 - PURCHASE OF SCANNERS23010119 - PURCHASE OF POWER GENERATING SET

23010120 - PURCHASE OFCANTEEN/KITCHEN EQUIPMENT

23010121 - PURCHASE OF RESIDENTIAL FURNITURE

23010122 - PURCHASE OF HEALTH/MEDICAL EQUIPMENT

23010123 - PURCHASE OF FIRE FIGHTING EQUIPMENT23010124 - PURCHASE OF TEACHING / LEARNING

AID EQUIPMENT23010125 - PURCHASE OF LIBRARY BOOKS &

EQUIPMENT23010126 - PURCHASE OF SPORTING / GAMING

EQUIPMENT

23010127 - PURCHASE OF AGRICULTURAL EQUIPMENT

23010128 - PURCHASE OF SECURITY EQUIPMENT

23010129 - PURCHASE OF INDUSTRIAL EQUIPMENT

23010130 - PURCHASE OF RECREATIONAL FACILITIES

23010131 - PURCHASE OF AIR NAVIGATIONAL

EQUIPMENT

23010132 - PURCHASE OF DEFENCE EQUIPMENT

23010133 - PURCHASES OF SURVEYING EQUIPMENT

23010135 - KITTING OF ARMED FORCES PERSONNEL

23010138 - PURCHASE OF HELLO SPARES/MAINTENANCE

Fixed Assets Purchased

220301Construction/Provision

of Fixed Assets -General

23020101 - (C/P) OF OFFICE BUILDINGS

23020102 - (C/P) OF RESIDENTIAL BUILDINGS

23020103 - (C/P) OF ELECTRICITY

23020104 - (C/P) OF HOUSING

23020105 - (C/P) OF WATER FACILITIES

23020106 - (C/P) OF HOSPITALS / HEALTH

CENTRES

23020107 - (C/P) OF PUBLIC SCHOOLS

23020108 - (C/P) OF POLICE STATIONS /

BARRACKS

23020109 - (C/P) OF PRISONS

23020110 - (C/P) OF FIRE FIGHTING

STATIONS

23020111 - (C/P) OF LIBRARIES

23020112 - (C/P) OF SPORTING FACILITIES

23020113 - (C/P) OF AGRICULTURAL

FACILITIES

23020114 - (C/P) OF ROADS

23020115 - (C/P) OF RAIL-WAYS

23020116 - (C/P) OF WATER-WAYS

23020117 - (C/P) OF AIR-PORT /

AERODROMES

23020118 - (C/P) OF INFRASTRUCTURE

23020119 - (C/P) OF RECREATIONAL

FACILITIES

23020120 - (C/P) OF MILITARY BARACKS

23020121 - (C/P) OF DEFENCE EQUIPMENTS

23020122 - (C/P) OF BOUNDARIES

PILLARS/RIGHT OF WAYS

CONSTRUCTION/PROVISION (C/P) OF

Structure of The Budget – CAPITAL EXPENDITURE

23

2303

2305

Preservation of the

Environment

1 2 3 4

220301Rehabilitation/Repairs

of Fixed Assets -General

23030101 - RESIDENTIAL BUILDING

23030102 - ELECTRICITY

23030103 - HOUSING

23030104 - WATER FACILITIES

23030105 - HOSPITAL / HEALTH CENTRES

23030106 - PUBLIC SCHOOLS

23030107 - POLICE STATIONS / BARRACKS

23030108 - PRISONS

23030109 - FIRE FIGHTING STATIONS

23030110 - LIBRARIES

23030112 - AGRICICULTURAL FACILITIES

23030113 - ROADS

23030115 - WATER-WAY

23030116 - AIR-PORT / AERODROMES

23030117 - DEFENCE EQUIPMENTS

23030118 - RECREATIONAL FACILITIES

23030119 - AIR NAVIGATIONAL EQUIPMENT

23030120 - MILITARY/DEFENCE BARRACKS

23030121 - OFFICE BUILDINGS

23030122 - BOUNDARIES

Assets Other

Capital Project

220501Acquisition of Non

Tangible Assets

REHABILITATION / REPAIRS OF

2304 220301Preservation of the

Environment - General

23040101 - TREE PLANTING

23040102 - EROSION & FLOOD CONTROL

23040103 - WILDLIFE CONSERVATION

23040104 - INDUSTRIAL POLLUTION PREVENTION & CONTROL

23040105 - WATER POLLUTION PREVENTION & CONTRO

23050101 - RESEARCH AND DEVELOPMENT23050102 - COMPUTER SOFTWARE ACQUISITION23050103 - MONITORING AND EVALUATION23050104 - ANNIVASARIES/CELEBRATIONS23050111 - OPERATION COST OF THE PROG.23050112 - ADJUSTMENT TO CAPITAL COST23050114 - NATIONAL JOB CREATION SCHEME23050115 - QUICK WINS - COMPLETION OF 2008

& 2009 PROJECTS23050116 - SUSTAINABLE DEVELOPMENT GOALS

MONITORING AND EVALUATION23050117 - CONSULTANCY, SURVEY AND SHORT

TERM STUDIES23050118 - COMMUNICATION & ADVOCACY

(MDG) REPORTING 2011 MDG23050119 - SPECIAL INTERVENTION

23050122 - NELMCO23050123 - BULK TRADER23050126 - SINKING FUND FOR INFR DEVT.23050127 - REFUND TO STATES FOR FED. GOVT

ROAD PROJECTS23050128 - SPECIAL INI. FOR WOMEN

PARTICIPATION IN AGRIC, WATER, SPORT, COMMUNICATION TECH

23050131 - GIFMIS CAPITAL23050133 - 2011 ELECTION VIOLENCE AND CIVIL

DISTURBANCES (DAMAGE DONE TO PUBLIC PROPERTIES AND PLACES OF WORSHIPS)

23050138 - SPORTS DEVELOPMENT23050140 - SPECIAL INTERVENTION MDG's 123050142 - CAPITAL DEVT OF NATIONAL

INSTITUTE FOR LEGISLATIVE STUDIES23050144 - NATIONAL PLANNING COMMISSION (INFRASTRUCTURE MASTER PLAN)23050145 - HOUSING MORTGAGE INSTITUTIONS23050147 - SPECIAL INTERVENTION/CONSTITUENCY PROJECTS23050149 - FEDERAL INITIATIVE FOR NORTH EAST (PILOT COUNTERPART FUNDING CONTRIBUTION)23050150 - COUNTERPART FUNDING INCLUDING GLOBAL FUND/HEALTH23050153 - SUPPORT TO UNDP MILLENIUM CAMPAIGN PROGRAMME NIGERIA IN AFRICA/AFRICAN

PARLIMENTARIAN PROGRAMME23050154 - PAYMENT OF LOCAL CONTRACTORS' DEBTS23050155 - FUNDING OF GALAXY INFRASTRUCTURE23050159 - DEVELOPMENT FINANCE INSTITUTION (DFI)23050160 - NATIONAL ASSEMBLY CLINIC23050162 - FINANCING 0F THE IMPLEMENTATION OF THE NIGERIA NUCLEAR POWER PROGRAMME

23050163 - MATCHING GRANT FOR THE 'SAFE SCH INITIATIVE' PROGRAMME23050164 - REHABILITATION OF EXISTING 23 NOS FEDERAL SECRETARIAT IN THE

STATES OF THE FEDERATION23050166 - CONSTRUCTION OF FEDERAL SECRETARIAT IN EKITI STATE23050168 - TRANSITION TO SUSTAINABLE DEVELOPMENT GOAL23050169 - PROVISION FOR SDG PROGRAMMES23050170 - FEDERAL MINISTRY OF FINANCE: SPECIAL PROGRAMMES FOR

IMPROVING EFFICIENCY23050171 - CAPITAL EXIGENCIES23050172 - HEAD OF SERVICE (FEDERAL GOVT STAFF HOUSING LOANS BOARD)

BUDGET LINES - LEVEL 1

21

22 23

PERSONNEL COST

OTHER RECURRENT COSTS CAPITAL EXPENDITURE

BUDGET LINES AND TOTAL ALLOCATIONCODE BUDGET LINE ALLOCATION %

21 PERSONNEL COST 2,198,917,205,005 36.18%

22 OTHER RECURRENT COSTS 2,276,372,794,995 37.45%

23 CAPITAL EXPENDITURE 1,602,390,000,000 26.37%

GRAND TOTAL 6,077,680,000,000

36.18

37.45

26.37

PERSONNEL COST OTHER RECURRENT COSTS CAPITAL EXPENDITURE

TOTAL ALLOCATION – PERSONNEL COST CODE BUDGET LINE ALLOCATION %

21 PERSONNEL COST 2,198,917,205,005 36.18%

TOP 15 MDA WITH HIGH PERSONNEL COST

0.00

50.00

100.00

150.00

200.00

250.00

300.00

PFC

HQTRS

SWV NASS Army UBEC NJC Airforce NSCDC NYSC Navy INEC NDDC NIS NPS DPR

278.56

137.55

115.00 113.31

77.11 70.0058.27 58.04 57.06 56.46

45.00 41.05 35.40 34.99 30.57

Police Formation & Command HQTRS | Service Wide Vote (SWV) | NASS Assembly (NASS) | Nigerian Army (Army) | Universal Basic Education (UBE) Commission (UBEC) | National Judicial Council- Abuja (JNC) | Nigerian Airforce (Ariforce) | Nigeria Security And Civil Defence Corps (NSCDC) | National

Youth Service Corps (NYSC) | Nigerian Navy (Navy) | Independent National Electoral Commission (INEC) | Niger Delta Development Commission (NDDC) | Nigeria Immigration Service (NIS) | Nigerian Prison Service (NPS) | Department Of Petroleum Resources (DPR)

Out of the 15 MDAs, 7 are Security Agencies with cumulative Personnel

cost of N635Bn contributing 53% of the total personnel cost of the Top

15 MDAs.

The Salaries, Allowances, and other Benefits of Security

Personnel (N634Bn) is 29% of total Personnel Cost (N2.199Tn)

ENTITTLEMENTS OF FORMER PRESIDENTS/HEADS OF

STATES AND VICE PRESIDENTS/CHIEF OF GENERAL STAFF N2.3Bn

TOTAL ALLOCATION – OTHER RECURRENT COSTSCODE BUDGET LINE ALLOCATION %

22 OTHER RECURRENT COSTS 2,276,372,794,995 37.45%

TOP 15 MDA WITH HIGH

OTHER RECURRENT COST

DEBT MANAGEMENT OFFICE (DMO), SERVICE WIDE VOTE (SWV), FEDERAL ROAD MAINTENANCE AGENCY (FRMA), NATIONAL YOUTH SERVICE CORPS (NYSC) (NYSC), NIGERIAN ARMY (Army), NIGERIAN PRISON SERVICE (NPS), POLICE FORMATION & COMMAND HQTRS (PFC HQTRS), NIGERIAN

AIRFORCE (Airforce), NIGERIAN NAVY (Navy), STATE HOUSE - HQTRS (State House HQ), FEDERAL MINISTRY OF FOREIGN & INTERGOVERNMENTAL AFFAIRS - HQTRS (Foreign Affairs -HQ), PRESIDENTIAL AIR FLEETS (STATE HOUSE) (Presidential Air Fleet), DIRECTORATE OF STATE SECURITY

SERVICE (DSS), FEDERAL MINISTRY OF YOUTH & SPORTS DEVELOPMENT - HQTRS (Min. of Youth), NIGERIAN DEFENCE COLLEGE (Defense College)

0.00

200.00

400.00

600.00

800.00

1,000.00

1,200.00

1,400.00

1,600.00

1,475.44

637.68

17.10 7.35 6.70 6.50 4.53 3.88 3.87 3.85 3.75 3.24 2.66 2.33 2.29

Also top on the list of Recurrent

Costs are Security Agencies such

as Army, Prison Service, Police

Formation, Airforce, Navy, DSS and

Defense College.

68% of Recurrent Costs for the Top 15

MDAs is as a result of Debt (Debt

Management Office); this amounts to

65% of total Recurrent Costs.

State House – HQTRS & Presidential Air Fleets will

take a total of N7.1Bn; more than that of the Army!

0.00

50.00

100.00

150.00

200.00

250.00

300.00

350.00

400.00

SWV Works,

Power &

Housing -

HQ

Transports

-HQ

TCN FCTA Agric Navy FRMA Niger

Delta -HQ

AirForce Water

Resources

-HQ

Army NSA PFC -HQ NPS

370.00

334.34

164.78

50.0037.76 34.50

25.65 25.00 24.28 23.46 22.30 19.79 18.83 17.01 16.66

TOTAL ALLOCATION – CAPITAL EXPENDITURECODE BUDGET LINE ALLOCATION %

23 CAPITAL EXPENDITURE 1,602,390,000,000 26.37%

TOP 15 MDA WITH HIGH CAPITAL EXPENDITURE

SERVICE WIDE VOTE (SWV), FEDERAL MINISTRY OF TRANSPORTATION - HQTRS (Transports -HQ), TRANSMISSION COMPANY OF NIGERIA (TCN), FEDERAL CAPITAL TERRITORY ADMINISTRATION (FCTA), FEDERAL MINISTRY OF AGRICULTURE (Agric), NIGERIAN NAVY (Navy), FEDERAL ROAD

MAINTENANCE AGENCY (FRMA), FEDERAL MINISTRY OF NIGER DELTA HQTRS (Niger Delta -HQ), NIGERIAN AIRFORCE (AirForce), FEDERAL MINISTRY OF WATER RESOURCES - HQTRS (Water Resources -HQ), NIGERIAN ARMY (Army), NATIONAL SECURITY ADVISER (NSA), POLICE FORMATION &

COMMAND HQTRS (PFC -HQ), NIGERIAN PRISON SERVICE (NPS)

6 of the 15 Top MDAs are Security Agencies, with a total Capital Expenditure of

N121.4Bn which is 10% of the Total Expenditure of the Top 15 MDAs. Ministry of

Works, Power & Housing took 32% of the Top 15 MDAs while Service Wide Votes

shares 31%.

SECURITY IS ONE OF THE

PRIORITY SECTORS IN

THE 2016 BUDGET!


2201 2202 2203 2204 2205

2206 2301 2302 2303 2304

2305

21022101


21 PERSONNEL COST 2,198,917,205,005 36.182101 SALARY 1,630,437,004,871 25.85

2102 ALLOWANCES AND SOCIAL CONTRIBUTION 568,480,200,134 74.15

22 OTHER RECURRENT COSTS 2,276,372,794,995 37.452201 SOCIAL BENEFITS 228,300,194,996 10.03

2202 OVERHEAD COST 547,387,658,709 24.05

2203 LOANS AND ADVANCES 47,070,306 0.00

2204 GRANTS AND CONTRIBUTIONS 18,477,702,927 0.81

2205 SUBSIDIES 6,840,168,057 0.30

2206 PUBLIC DEBT CHARGES 1,475,320,000,000 64.81

23 CAPITAL EXPENDITURE 1,602,390,000,000 26.372301 FIXED ASSETS PURCHASED 221,757,741,402 13.84

2302 CONSTRUCTION / PROVISION 790,156,865,165 49.31

2303 REHABILITATION / REPAIRS 80,063,786,501 5.00

2304 PRESERVATION OF THE ENVIRONMENT 2,783,814,506 0.17

2305 OTHER CAPITAL PROJECTS 507,627,792,426 31.68

GRAND TOTAL 6,077,680,000,000

BUDGET LINES – PERSONNEL COSTSCODE BUDGET LINE ALLOCATION %



MINISTRIES WITH HIGH PERSONNEL COSTSMINISTRY

ALLOWANCES AND

SOCIAL CONTRIBUTIONSALARY GRAND TOTAL

FEDERAL MINISTRY OF EDUCATION 49,930,291,895 377,019,588,277 426,949,880,172

FEDERAL MINISTRY OF INTERIOR 104,389,899,582 309,840,519,427 414,230,419,009

FEDERAL MINISTRY OF DEFENCE 85,291,109,667 185,626,642,490 270,917,752,157

FEDERAL MINISTRY OF HEALTH 84,914,924,432 132,501,190,726 217,416,115,158

BUDGET AND NATIONAL PLANNING 90,837,606,448 53,076,303,714 143,913,910,162

NATIONAL ASSEMBLY 115,000,000,000 115,000,000,000

JUDICIARY 70,000,000,000 70,000,000,000

FEDERAL MINISTRY OF YOUTH & SPORTS DEVELOPMENT 51,112,821,291 8,933,511,108 60,046,332,399

FEDERAL MINISTRY OF PETROLEUM RESOURCES 32,370,142,018 20,800,460,013 53,170,602,031

NATIONAL SECURITY ADVISER 1,934,738,689 46,407,559,469 48,342,298,158

INDEPENDENT NATIONAL ELECTORAL COMMISSION 45,000,000,000 45,000,000,000

FEDERAL MINISTRY OF NIGER DELTA 137,142,553 42,155,707,971 42,292,850,524

SECRETARY TO THE GOVERNMENT OF THE FEDERATION 8,869,263,100 31,635,669,260 40,504,932,360

FEDERAL MINISTRY OF INFORMATION & CULTURE 7,238,449,465 27,501,005,388 34,739,454,853

FEDERAL MINISTRY OF AGRICULTURE 3,855,714,222 24,197,210,184 28,052,924,406

FEDERAL MINISTRY OF FOREIGN AFFAIRS 20,598,952,230 3,854,675,695 24,453,627,925

FEDERAL MINISTRY OF SCIENCE AND TECHNOLOGY 3,288,526,236 19,571,817,415 22,860,343,651

FEDERAL MINISTRY OF JUSTICE 3,228,892,400 12,406,021,909 15,634,914,309

FEDERAL MINISTRY OF WORKS POWER & HOUSING 1,691,069,744 13,821,804,474 15,512,874,218

MINISTIRES: TOP SALARIES AND ALLOWANCES & SOCIAL CONTRIBUTION

TOP SALARIES TOP ALLOWANCES & SOCIAL CONTRIBUTION

MINISTRYALLOWANCES AND

SOCIAL CONTRIBUTION

FEDERAL MINISTRY OF INTERIOR 104,389,899,582

BUDGET AND NATIONAL PLANNING 90,837,606,448

FEDERAL MINISTRY OF DEFENCE 85,291,109,667

FEDERAL MINISTRY OF HEALTH 84,914,924,432

FEDERAL MINISTRY OF YOUTH & SPORTS DEVELOPMENT

51,112,821,291

FEDERAL MINISTRY OF EDUCATION 49,930,291,895

FEDERAL MINISTRY OF PETROLEUM RESOURCES

32,370,142,018

FEDERAL MINISTRY OF FOREIGN AFFAIRS 20,598,952,230

SECRETARY TO THE GOVERNMENT OF THE FEDERATION

8,869,263,100

FEDERAL MINISTRY OF INFORMATION & CULTURE

7,238,449,465

FEDERAL MINISTRY OF AGRICULTURE 3,855,714,222

FEDERAL MINISTRY OF SCIENCE AND TECHNOLOGY

3,288,526,236

FEDERAL MINISTRY OF JUSTICE 3,228,892,400

PRESIDENCY 3,195,769,025

FEDERAL MINISTRY OF ENVIRONMENT 2,454,021,490

FEDERAL MINISTRY OF LABOUR AND EMPLOYMENT

1,937,919,303

NATIONAL SECURITY ADVISER 1,934,738,689

FEDERAL MINISTRY OF WORKS POWER & HOUSING

1,691,069,744

FEDERAL MINISTRY OF SOLID MINERALS DEVELOPMENT

1,578,139,666

FEDERAL MINISTRY OF TRANSPORTATION 1,520,859,472

MINISTRY SALARY





NATIONAL ASSEMBLY 115,000,000,000

JUDICIARY 70,000,000,000



INDEPENDENT NATIONAL ELECTORAL COMMISSION

45,000,000,000

FEDERAL MINISTRY OF NIGER DELTA 42,155,707,971


31,635,669,260


27,501,005,388



20,800,460,013


19,571,817,415


13,821,804,474




MDAs: TOP SALARIES AND ALLOWANCES & SOCIAL CONTRIBUTION

MDAALLOWANCES AND

SOCIAL CONTRIBUTIONSALARY GRAND TOTAL

POLICE FORMATION & COMMAND HQTRS 70,642,338,362 207,918,870,768 278,561,209,130

SERVICE WIDE VOTE 89,949,805,004 47,597,400,000 137,547,205,004

NASS MANAGEMENT 115,000,000,000 115,000,000,000

NIGERIAN ARMY 20,627,922,533 92,680,953,543 113,308,876,076

UNIVERSAL BASIC EDUCATION (UBE) COMMISSION 77,110,000,000 77,110,000,000

NATIONAL JUDICIAL COUNCIL- ABUJA 70,000,000,000 70,000,000,000

NIGERIAN AIRFORCE 27,068,474,068 31,206,486,078 58,274,960,146

NIGERIA SECURITY AND CIVIL DEFENCE CORPS 11,473,754,403 46,563,546,826 58,037,301,229

NATIONAL YOUTH SERVICE CORPS (NYSC) 50,771,754,145 6,293,233,161 57,064,987,306

NIGERIAN NAVY 26,227,488,672 30,235,929,129 56,463,417,801

INDEPENDENT NATIONAL ELECTORAL COMMISSION 45,000,000,000 45,000,000,000

NIGER DELTA DEVELOPMENT COMMISSION 41,050,000,000 41,050,000,000

NIGERIA IMMIGRATION SERVICE 12,452,092,422 22,949,553,762 35,401,646,184

NIGERIAN PRISON SERVICE 8,680,835,693 26,308,823,855 34,989,659,548

DEPARTMENT OF PETROLEUM RESOURCES 19,133,345,771 11,436,461,014 30,569,806,785

FEDERAL ROAD SAFETY COMMISSION 7,356,892,216 20,305,040,925 27,661,933,141

DIRECTORATE OF STATE SECURITY SERVICE 1,166,651,155 23,124,331,108 24,290,982,263

NATIONAL INTELLIGENT AGENCY 732,901,253 22,998,436,264 23,731,337,517

FEDERAL MINISTRY OF DEFENCE - MAIN MOD 3,501,700,398 14,346,544,064 17,848,244,462

BUDGET LINES – OTHER RECURRENT COSTSCODE BUDGET LINE ALLOCATION %

22 OTHER RECURRENT COSTS 2,276,372,794,995 37.452201 SOCIAL BENEFITS 228,300,194,996 10.03

2202 OVERHEAD COST 547,387,658,709 24.05



2205 SUBSIDIES 6,840,168,057 0.30


MINISTRIES WITH HIGH OTHER RECURRENT COSTSMINISTRY GRAND TOTAL

FEDERAL MINISTRY OF FINANCE 1,479,099,105,828




FEDERAL MINISTRY OF WORKS POWER & HOUSING 18,732,169,151



FEDERAL MINISTRY OF YOUTH & SPORTS DEVELOPMENT 10,770,054,662



MINISTIRES: TOP SOCIAL BENEFITS AND OVERHEAD COSTS

TOP SOCIAL BENEFITS TOP OVERHEAD COSTS

MINISTRY SALARY


MINISTRY OVERRHEAD COSTS




18,731,557,972





10,764,665,641




4,855,812,720


4,363,916,842


FEDERAL MINISTRY OF FINANCE 3,779,105,828



2,971,651,683

FEDERAL MINISTRY OF INDUSTRY, TRADE AND INVESTMENT

1,811,466,075


OFFICE OF THE HEAD OF THE CIVIL SERVICE OF THE FEDERATION

1,677,959,226


TOP LOANS AND ADVANCES

MINISTRYLOANS AND

ADVANCES

FEDERAL MINISTRY OF INTERIOR 14,789,953


8,340,166

FEDERAL MINISTRY OF HEALTH 7,778,033

REVENUE MOBILISATION, ALLOCATION AND FISCAL COMMISSION

6,936,817


4,338,323

FEDERAL MINISTRY OF AGRICULTURE

2,067,126


1,797,566


611,179

FEDERAL MINISTRY OF EDUCATION 411,143

FEDERAL MINISTRY OF INTERIOR 14,789,953

MINISTIRES: TOP GRANTS AND CONTRIBUTIONS, SUBSIDIES AND PUBLIC DEBT CHARGES

TOP PUBLIC DEBT CHARGES TOP GRANTS AND CONTRIBUTIONS

MINISTRYPUBLIC DEBT

CHARGES

FEDERAL MINISTRY

OF FINANCE1,475,320,000,000

MINISTRYGRANTS AND

CONTRIBUTIONS




18,731,557,972





10,764,665,641




4,855,812,720


4,363,916,842


FEDERAL MINISTRY OF FINANCE 3,779,105,828



2,971,651,683


1,811,466,075


OFFICE OF THE HEAD OF THE CIVIL SERVICE OF THE FEDERATION

1,677,959,226


TOP SUBSIDIES

MINISTRY SUBSIDIES


FEDERAL MINISTRY OF DEFENCE 4,771,628


MDAS: OTHER RECURRENT COSTS

MDA GRAND TOTALDEBT MANAGEMENT OFFICE 1,475,438,136,675.00

SERVICE WIDE VOTE 637,682,794,996.00

FEDERAL ROAD MAINTENANCE AGENCY 17,104,902,024.00

NATIONAL YOUTH SERVICE CORPS (NYSC) 7,349,407,380.00

NIGERIAN ARMY 6,704,770,620.00

NIGERIAN PRISON SERVICE 6,498,503,893.00

POLICE FORMATION & COMMAND HQTRS 4,530,031,568.00

NIGERIAN AIRFORCE 3,879,097,213.00

NIGERIAN NAVY 3,866,630,702.00

STATE HOUSE - HQTRS 3,851,369,693.00

FEDERAL MINISTRY OF FOREIGN & INTERGOVERNMENTAL

AFFAIRS - HQTRS3,747,425,945.00

PRESIDENTIAL AIR FLEETS (STATE HOUSE) 3,238,201,762.00

DIRECTORATE OF STATE SECURITY SERVICE 2,657,012,671.00

FEDERAL MINISTRY OF YOUTH & SPORTS DEVELOPMENT -

HQTRS2,329,245,191.00

NIGERIAN DEFENCE COLLEGE 2,286,723,264.00

SECRETARY TO THE GOVERNMENT OF THE FEDERATION HQTRS 1,924,031,362.00

NATIONAL SECURITY ADVISER 1,895,716,287.00

FEDERAL MINISTRY OF JUSTICE - HQTRS 1,873,069,515.00

BUDGET LINES – CAPITAL EXPENDITURECODE BUDGET LINE ALLOCATION %






MINISTRIES WITH HIGH CAPITAL EXPENDITUREMINISTRY GRAND TOTALFEDERAL MINISTRY OF WORKS POWER & HOUSING 433,400,000,000.00

BUDGET AND NATIONAL PLANNING 373,202,393,735.00

FEDERAL MINISTRY OF TRANSPORTATION 202,000,000,000.00

FEDERAL MINISTRY OF DEFENCE 134,572,387,040.00

FEDERAL MINISTRY OF INTERIOR 70,079,090,000.00

FEDERAL MINISTRY OF AGRICULTURE 47,001,125,634.00

FEDERAL CAPITAL TERRITORY ADMINISTRATION 37,756,697,983.00

FEDERAL MINISTRY OF WATER RESOURCES 37,000,000,000.00

FEDERAL MINISTRY OF EDUCATION 37,000,000,000.00

FEDERAL MINISTRY OF HEALTH 35,670,000,000.00

MINISTIRES: CONSTRUCTION / PROVISION AND FIXED ASSETS PURCHASED

TOP CONSTRUCTION / PROVISION TOP FIXED ASSETS PURCHASED

MINISTRYFIXED ASSETS PURCHASED







FEDERAL MINISTRY OF SCIENCE AND

TECHNOLOGY9,533,719,998



6,230,323,801


4,600,307,119


4,023,920,246


3,292,702,887


2,961,717,417


2,880,976,199



2,119,858,166


1,530,604,593

FEDERAL MINISTRY OF WATER RESOURCES 1,461,593,489


MINISTRY OF COMMUNICATION TECHNOLOGY

1,151,988,000

MINISTRYCONSTRUCTION /

PROVISION


396,164,059,424


FEDERAL CAPITAL TERRITORY ADMINISTRATION

37,319,607,383









8,215,481,519


4,681,969,390


MINISTRY OF COMMUNICATION TECHNOLOGY

4,095,378,955



1,843,785,097


1,778,398,325


1,673,066,501



MINISTIRES: CONSTRUCTION / PROVISION AND FIXED ASSETS PURCHASED

TOP OTHER CAPITAL PROJECTS TOP REHABILITATION / REPAIRS

MINISTRYREHABILITATION /

REPAIRS


22,014,304,164










1,543,276,666

FEDERAL MINISTRY OF SCIENCE & TECH. 1,208,825,823


1,054,729,908


MINISTRYOTHER CAPITAL

PROJECTS





11,077,191,566


8,923,900,825







5,012,620,682


4,197,410,560

NATIONAL POPULATION COMMISSION 3,757,590,000


3,733,511,030




FEDERAL MINISTRY OF WOMEN AFFAIRS 2,212,406,640


1,556,745,947


1,546,157,513

MINISTRYPRESERVATION OF THE ENVIRONMENT

FEDERAL MINISTRY OF WATER RESOURCES 517,798,783


482,895,800

FEDERAL MINISTRY OF TRANSPORTATION 475,707,625

FEDERAL MINISTRY OF ENVIRONMENT 392,171,236

FEDERAL MINISTRY OF EDUCATION 293,744,597

FEDERAL MINISTRY OF NIGER DELTA 204,235,882


120,524,600

PRESIDENCY 115,829,076


TOP PRESERVATION OF THE ENVIRONMENT

MDAS: OTHER RECURRENT COSTS

MDA GRAND TOTALSERVICE WIDE VOTE 370,003,000,000

FEDERAL MINISTRY OF WORKS, POWER & HOUSING -

HQTRS334,340,097,120

FEDERAL MINISTRY OF TRANSPORTATION - HQTRS 164,775,347,695

TRANSMISSION COMPANY OF NIGERIA 50,000,000,009

FEDERAL CAPITAL TERRITORY ADMINISTRATION 37,756,697,983


NIGERIAN NAVY 25,646,409,841

FEDERAL ROAD MAINTENANCE AGENCY 25,000,000,000

FEDERAL MINISTRY OF NIGER DELTA HQTRS 24,281,660,689

NIGERIAN AIRFORCE 23,464,368,546

FEDERAL MINISTRY OF WATER RESOURCES - HQTRS 22,296,609,745

NIGERIAN ARMY 19,787,041,934


POLICE FORMATION & COMMAND HQTRS 17,009,090,000

NIGERIAN PRISON SERVICE 16,660,423,106

FEDERAL MINISTRY OF DEFENCE - MAIN MOD 16,017,591,106

NATIONAL PRIMARY HEALTH CARE DEVELOPMENT

AGENCY15,673,754,700

NATIONAL RURAL ELECTRIFICATION AGENCY 15,341,164,397

220101

220201

220202

220203

220204

220205

220206

220207

220208

220209

220210

220301

220401

220402

220501

220502

220603

220607

220608


PERSONNEL COST

210101

210201

210202

230101

230201

230301

230401

230501


21 PERSONNEL COST 2,198,917,205,005 36.18

2101 SALARY 1,630,437,004,871 25.85

210101 SALARIES AND WAGES 1,630,437,004,871 100.00


210201 ALLOWANCES 356,774,457,519 62.76

210202 SOCIAL CONTRIBUTIONS 211,705,742,615 37.24

22 OTHER RECURRENT COSTS 2,276,372,794,995 37.45

2201 SOCIAL BENEFITS 228,300,194,996 10.03

220101 SOCIAL BENEFITS 228,300,194,996 100.00

2202 OVERHEAD COST 547,387,658,709 24.05

220201 TRAVEL& TRANSPORT - GENERAL 22,746,100,149 4.16%

220202 UTILITIES - GENERAL 7,795,125,097 1.42%

220203 MATERIALS & SUPPLIES - GENERAL 16,834,991,571 3.08%

220204 MAINTENANCE SERVICES - GENERAL 32,971,626,137 6.02%

220205 TRAINING - GENERAL 8,496,220,346 1.55%

220206 OTHER SERVICES - GENERAL 33,059,092,408 6.04%

220207 CONSULTING & PROFESSIONAL SERVICES - GENERAL 4,554,272,301 0.83%

220208 FUEL & LUBRICANTS - GENERAL 10,068,890,994 1.84%

220209 FINANCIAL CHARGES - GENERAL 4,916,380,371 0.90%

220210 MISCELLANEOUS 405,944,959,335 74.16%


220301 STAFF LOANS & ADVANCES 47,070,306 100.00


220401 LOCAL GRANTS AND CONTRIBUTIONS 365,495,392 1.98%

220402 FOREIGN GRANTS AND CONTRIBUTIONS 18,112,207,535 98.02%

2205 SUBSIDIES 6,840,168,057 0.30

220501 SUBSIDY TO GOVERNMENT OWNED COMPANIES & PARASTATALS 6,836,243,151 99.94%

220502 SUBSIDY TO PRIVATE COMPANIES 3,924,906 0.06%


220603 INSURANCE PREMIUM 113,440,000,000 7.69%

220607 INTEREST - INTERNAL PUBLIC DEBT 1,307,400,000,000 88.62%

220608 INTEREST - EXTERNAL PUBLIC DEBT 54,480,000,000 3.69%

23 CAPITAL EXPENDITURE 1,602,390,000,000 26.37

2301 FIXED ASSETS PURCHASED 221,757,741,402 13.84

230101 PURCHASE OF FIXED ASSETS - GENERAL 221,757,741,402 100.00


230201 CONSTRUCTION / PROVISION OF FIXED ASSETS - GENERAL 790,156,865,165 100.00


230301 REHABILITATION / REPAIRS OF FIXED ASSETS - GENERAL 80,063,786,501 100.00


230401 PRESERVATION OF THE ENVIRONMENT - GENERAL 2,783,814,506 100.00


230501 ACQUISITION OF NON TANGIBLE ASSETS 507,627,792,426 100.00

GRAND TOTAL 6,077,680,000,000

2201010122010102220101032201010422010108----------220201012202010222020103220201042202010522020106

2202020122020202220202032202020422020205220202062202020722020209--------------------

22020301220203022202030322020304

22020305220203062202030722020308220203092202031022020311----------------------

2202040122020402220204032202040422020405

2202040622020407220204082202040922020410

-------------------------------------------

2202050122020502--------------------------

2202060122020603220206042202060522020606

2202070122020702220207032202070422020705220207062202070722020708-------------------------

22020801220208022202080322020804

2202080522020806----------------

22020901220209022202090322020904-------------------

2202100122021002220210032202100422021005

220210062202100722021008220210092202101022021011220210122202101322021014220210162202101922021020

220210232202102722021028220210292202103022021031220210322202103422021035220210362202103722021038

2202104022021041220210442202104522021046220210472202104822021049220210502202105122021052--------------------------

22030101

220301042203010522030106---------------------------

22040101220401022204010322040104220401052204010722040108

----------------------

2204020122040202

2204020322040204-------------------------

22050102----------------------------

22050202-------------------------

22060301----------------------------

22060707-------------------------

22060808--------------------------------

230101012301010223010103

2204020322040204-------------------------

22050102----------------------------

22050202-------------------------

22060301----------------------------

22060707-------------------------

22060808--------------------------------

230101012301010223010103230101042301010523010106

230101072301010823010109230101122301011323010114230101152301011723010118230101192301012023010121230101222301012323010124

2301012523010126230101272301012823010129230101302301013123010132230101332301013523010138---------------------------

23020101230201022302010323020104

230201052302010623020107230201082302010923020110230201112302011223020113230201142302011523020116230201172302011823020119

230201202302012123020122

------------------------

230301012303010223030103230301042303010523030106230301072303010823030109230301102303011223030113

2303011523030116230301172303011823030119230301202303012123030122--------------------------

2304010123040102230401032304010423040105----------------------------

23050101

230501022305010323050104230501112305011223050114230501152305011623050117230501182305011923050122230501232305012623050127

230501282305013123050133230501382305014023050142230501442305014523050147230501492305015023050153230501542305015523050159

23050160230501622305016323050164230501662305016823050169230501702305017123050172




210101 SALARIES AND WAGES 1,630,437,004,871 100.00

21010101SALARY 1,630,436,911,371 100.00

21010102OVER TIME PAYMENTS 93,500 0.00


210201 ALLOWANCES 356,774,457,519 62.76

21020101NON REGULAR ALLOWANCES 329,413,723,047 92.33

21020102FOREIGN SERVICE 22,461,032,280 6.30

21020103ENTITTLEMENTS OF FORMER PRESIDENTS/HEADS OF

STATES AND VICE PRESIDENTS/CHIEF OF GENERAL STAFF2,300,000,000 0.64

21020105BENEFITS OF RETIRED HEADS OF SERVICE AND

PERMANENT SECRETARIES2,599,702,192 0.73

210202 SOCIAL CONTRIBUTIONS 211,705,742,615 37.24

21020201NHIS 60,025,537,977 28.35

21020202CONTRIBUTORY PENSION 78,714,248,393 37.18

21020203GROUP LIFE INSURANCE 14,690,036,516 6.94

21020204PAYMENT INTO REDEMPTION FUND (5% OF TOTAL

PERSONNEL COST)50,195,808,918 23.71

21020205ADMINISTRATION AND MORNITORING OF OHCSF

GROUP LIFE36,000,000 0.02

21020206NHIS (MILITARY RETIREES) 2,544,110,811 1.20

21020207EMPLOYEE COMPENSATION ACT - EMPLOYEES

COMPENSATION FUND5,500,000,000 2.60



2201 SOCIAL BENEFITS 228,300,194,996 10.03220101 SOCIAL BENEFITS 228,300,194,996 100.00

22010101GRATUITY 2,300,000,000 1.01

22010102PENSION 219,792,896,734 96.27

22010103DEATH BENEFITS 3,750,000,000 1.64

22010104PRE 1996 PENSION 2,257,298,262 0.99

22010108YEARLY VERIFICATION EXERCISE 200,000,000 0.09

2202 OVERHEAD COST 547,387,658,709 24.05220201 TRAVEL& TRANSPORT - GENERAL 22,746,100,149 4.16

22020101LOCAL TRAVEL & TRANSPORT: TRAINING 5,043,248,269 22.17

22020102LOCAL TRAVEL & TRANSPORT: OTHERS 9,126,381,942 40.12

22020103 INTERNATIONAL TRAVEL & TRANSPORT: TRAINING 904,693,444 3.98

22020104 INTERNATIONAL TRAVEL & TRANSPORT: OTHERS 4,072,871,382 17.91

22020105NIPSS/ NATIONAL DEFENCE COLLEGE PARTICIPANTS

TOUR ALLOWANCE3,554,184,693 15.63

22020106DEPORTATION AND REPATRIATION 44,720,419 0.20

220202 UTILITIES - GENERAL 7,795,125,097 1.42

22020201ELECTRICITY CHARGES 4,224,084,076 54.19

22020202TELEPHONE CHARGES 1,111,416,833 14.26

22020203 INTERNET ACCESS CHARGES 729,244,166 9.36

22020204SATELLITE BROADCASTING ACCESS CHARGES 409,448,682 5.25

22020205WATER RATES 817,274,139 10.48

22020206SEWERAGE CHARGES 458,759,686 5.89

22020207LEASED COMMUNICATION LINES(S) 42,790,081 0.55

22020209 INTERACTIVE LEARNING NETWORK (ILN) 2,107,434 0.03


22 OTHER RECURRENT COSTS 2,276,372,794,995 37.45220203 MATERIALS & SUPPLIES - GENERAL 16,834,991,571 3.08

22020301OFFICE STATIONERIES / COMPUTER CONSUMABLES 4,058,349,174 24.11

22020302BOOKS 465,450,135 2.76

22020303NEWSPAPERS 372,408,873 2.21

22020304MAGAZINES & PERIODICALS 355,957,255 2.11

22020305PRINTING OF NON SECURITY DOCUMENTS 1,238,264,469 7.36

22020306PRINTING OF SECURITY DOCUMENTS 794,611,760 4.72

22020307DRUGS & MEDICAL SUPPLIES 982,221,037 5.83

22020308FIELD & CAMPING MATERIALS SUPPLIES 526,986,485 3.13

22020309UNIFORMS & OTHER CLOTHING 1,480,720,175 8.80

22020310TEACHING AIDS / INSTRUCTION MATERIALS 491,806,676 2.92

22020311FOOD STUFF / CATERING MATERIALS SUPPLIES 6,068,215,532 36.05

220204 MAINTENANCE SERVICES - GENERAL 32,971,626,137 6.02

22020401MAINTENANCE OF MOTOR VEHICLE / TRANSPORT

EQUIPMENT2,967,268,163 9.00

22020402“” OFFICE FURNITURE 1,126,435,171 3.42

22020403“” OFFICE BUILDING / RESIDENTIAL QTRS 3,290,869,953 9.98

22020404“” OFFICE / IT EQUIPMENTS 1,838,648,858 5.58

22020405“” PLANTS/GENERATORS 1,472,627,029 4.47

22020406OTHER MAINTENANCE SERVICES 1,902,870,573 5.77

22020407““ AIRCRAFTS 2,526,792,861 7.66

22020408““ SEA BOATS 791,172,233 2.40

22020409“” RAILWAY EQUIPMENTS 7,911,216 0.02

22020410“” ROADS AND BRIDGES 17,047,030,080 51.70


22 OTHER RECURRENT COSTS 2,276,372,794,995 37.45220205 TRAINING - GENERAL 8,496,220,346 1.55

22020501LOCAL TRAINING 6,842,122,617 80.53

22020502 INTERNATIONAL TRAINING 1,654,097,729 19.47

220206 OTHER SERVICES - GENERAL 33,059,092,408 6.04

22020601SECURITY SERVICES 3,432,384,948 10.38

22020603OFFICE RENT 1,724,778,938 5.22

22020604RESIDENTIAL RENT 1,285,716,930 3.89

22020605SECURITY VOTE (INCLUDING OPERATIONS) 24,819,152,602 75.08

22020606CLEANING & FUMIGATION SERVICES 1,797,058,990 5.44

220207CONSULTING & PROFESSIONAL SERVICES -GENERAL

4,554,272,301 0.83

22020701FINANCIAL CONSULTING 1,377,295,913 30.24

22020702 INFORMATION TECHNOLOGY CONSULTING 603,638,081 13.25

22020703LEGAL SERVICES 1,762,576,981 38.70

22020704ENGINEERING SERVICES 87,220,439 1.92

22020705ARCHITECTURAL SERVICES 56,453,801 1.24

22020706SURVEYING SERVICES 58,918,375 1.29

22020707AUDITING OF FEDERATION ACCOUNT 6,961,390 0.15

22020708BUDGET PREPARATION 601,207,321 13.20

220208 FUEL & LUBRICANTS - GENERAL 10,068,890,994 1.84

22020801MOTOR VEHICLE FUEL COST 2,860,344,143 28.41

22020802OTHER TRANSPORT EQUIPMENT FUEL COST 857,398,459 8.52

22020803PLANT / GENERATOR FUEL COST 3,871,617,515 38.45

22020804AIRCRAFT FUEL COST 1,664,380,373 16.53

22020805SEA BOAT FUEL COST 701,863,100 6.97

22020806COOKING GAS/FUEL COST 113,287,404 1.13


22 OTHER RECURRENT COSTS 2,276,372,794,995 37.45220209 FINANCIAL CHARGES - GENERAL 4,916,380,371 0.90

22020901BANK CHARGES (OTHER THAN INTEREST) 357,769,491 7.28

22020902 INSURANCE PREMIUM 4,455,207,548 90.62

22020903LOSS ON FOREIGN EXCHANGE 17,758,075 0.36

22020904OTHER CRF BANK CHARGES 85,645,257 1.74

220210 MISCELLANEOUS 405,944,959,335 74.16

22021001REFRESHMENT & MEALS 1,453,387,953 0.36

22021002HONORARIUM & SITTING ALLOWANCE 2,752,741,292 0.68

22021003PUBLICITY & ADVERTISEMENTS 2,073,474,262 0.51

22021004MEDICAL EXPENSES 1,345,585,435 0.33

22021005FOREIGN SERVICE SCHOOL FEES PAYMENT 4,123,294,332 1.02

22021006POSTAGES & COURIER SERVICES 503,984,939 0.12

22021007WELFARE PACKAGES 2,721,994,084 0.67

22021008SUBSCRIPTION TO PROFESSIONAL BODIES 853,018,477 0.21

22021009SPORTING ACTIVITIES 3,546,778,521 0.87

22021010DIRECT TEACHING & LABORATORY COST 4,786,529,037 1.18

22021011RECRUITMENT AND APPOINTMENT (SERVICE WIDE) 95,637,264 0.02

22021012DISCIPLINE AND APPEALS (SERVICE WIDE) 50,080,879 0.01

22021013PROMOTION (SERVICE WIDE) 184,589,253 0.05

22021014ANNUAL BUDGET EXPENSES AND ADMINISTRATION 135,555,241 0.03

22021016SERVICOM 5,600,000 0.00

22021019MUSLIM/CHRISTIAN PILGRIMAGES 500,000,000 0.12

22021020ELECTION - LOGISTICS SUPPORT 500,000,000 0.12

22021023ANNUAL CONFERENCE OF AUDITORS - GENERAL 18,066,740 0.00

22021027AFRICAN PEER REVIEW MECHANISM (APRM) 23,370,030 0.01

22021028NATIONAL PLAN OF ACTION (NPoA) 22,222,185 0.01


22 OTHER RECURRENT COSTS 2,276,372,794,995 37.4522021029MONITORING ACTIVITIES & FOLLOW UP 212,555,832 0.05

22021030PROMOTION, RECRUITMENT & APPOINTMENT 117,563,744 0.03

22021031CURRICULUM DEVELOPMENT 83,364,330 0.02

22021032CORPS MEMBERS KITTING, TRANSPORT AND

FEEDING ALLOWANCE7,053,039,720 1.74

22021034 INSPECTORATE 3,384,364 0.00

22021035 IPPIS 5,000,000,000 1.23

22021036PAYMENT FOR OUTSOURCED SERVICES 5,000,000,000 1.23

22021037MARGIN FOR INCREASE IN COSTS 6,599,600,000 1.63

22021038PRESIDENTIAL AMNESTY PROGRAMME:

REINTEGRATION OF TRANSFORMED EX-MILLITANTS10,290,850,739 2.54

22021040PRESIDENTIAL AMNESTY PROGRAMME:

OPERATIONAL COST1,834,149,261 0.45

22021041CONTINGENCY 12,104,541,421 2.98

22021044ARMED FORCES ENHANCED RETIREMENT BENEFIT OF

COMMODORES & ABOVE1,000,000,000 0.25

22021045IMPROVED REMUNERATION PACKAGE FOR THE

NIGERIA POLICE10,255,000,000 2.53

2202104635TH ANNUAL GENERAL MEETING & SYMPOSIUM OF

SHELTER AFRIQUE IN NIGERIA JUNE 2016400,000,000 0.10

22021047SEVERANCE BENEFIT OF THE DELTA STEEL COMPANY

PENSION PAY - OFF2,795,000,000 0.69



22021048ARREARS OF SALARY INCREASE 5,000,000,000 1.23

22021049OPERATION ZAMAN LAFIA 10,000,000,000 2.46

22021050PUBLIC SERVICE REFORMS (INCLUDING PAYMENT

OF SEVERANCE BENEFITS OF CIVIL SERVANTS)1,500,000,000 0.37

22021051SERVICE WIDE TRAINING ON GIFMIS (BUDGET

PREPARATION, PBB, EXECUTION & REPORTING)1,000,000,000 0.25

22021052FGN SPECIAL INTERVENTION PROGRAMMES 300,000,000,000 73.90



220301 STAFF LOANS & ADVANCES 47,070,306 100.00

22030101MOTOR VEHICLE ADVANCES 27,765,844 58.99

22030104REFURBISHING ADVANCES 11,327,823 24.07

22030105CORRESPONDENCE ADVANCES 5,638,783 11.98

22030106SPETACLE ADVANCES 2,337,856 4.97


220401 LOCAL GRANTS AND CONTRIBUTIONS 365,495,392 1.98

22040101GRANT TO STATE GOVERNMENTS - CURRENT 66,668,257 18.24

22040102GRANT TO STATE GOVERNMENTS - CAPITAL 13,439,324 3.68

22040103GRANT TO LOCAL GOVERNMENTS -CURRENT 149,887,789 41.01

22040104GRANT TO LOCAL GOVERNMENTS - CAPITAL 54,941,921 15.03

22040105GRANTS TO GOVT. OWNED COMPANIES -CURRENT

50,658,136 13.86

22040107GRANT TO PRIVATE COMPANIES - CURRENT 27,005,971 7.39

22040108GRANT TO PRIVATE COMPANIES - CAPITAL 2,893,994 0.79

220402 FOREIGN GRANTS AND CONTRIBUTIONS 18,112,207,535 98.02

22040201GRANT TO FOREIGN GOVERNMENTS 5,479,380 0.03

22040202GRANT TO FOREIGN INT’L ORGANIZATIONS 106,728,155 0.59

22040203CONTRIBUTIONS TO INT’L ORGANISATIONS 9,500,000,000 52.47

22040204EXTERNAL FINANCIAL OBLIGATIONS 8,500,000,000 46.94

2205 SUBSIDIES 6,840,168,057 0.30

220501SUBSIDY TO GOVERNMENT OWNED COMPANIES & PARASTATALS

6,836,243,151 99.94

22050102MEAL SUBSIDY TO GOVERNMENT SCHOOLS 6,836,243,151 100.00

220502 SUBSIDY TO PRIVATE COMPANIES 3,924,906 0.06

22050202SUBSIDY TO PRIVATE COMPANIES 3,924,906 100.00



220603 INSURANCE PREMIUM 113,440,000,000 7.69%

22060301 INTEREST - INTERNAL PUBLIC DEBT 113,440,000,000 100.00

220607 INTEREST - INTERNAL PUBLIC DEBT 1,307,400,000,000 88.62%

22060707 INTEREST - INTERNAL PUBLIC DEBT 1,307,400,000,000 100.00

220608 INTEREST - EXTERNAL PUBLIC DEBT 54,480,000,000 3.69%

22060808 INTEREST - EXTERNAL PUBLIC DEBT 54,480,000,000 100.00



230101 PURCHASE OF FIXED ASSETS – GENERAL 221,757,741,402 100.00

23010101PURCHASE / ACQUISITION OF LAND 1,866,701,349 0.84

23010102PURCHASE OF OFFICE BUILDINGS 7,747,920,866 3.49

23010103PURCHASE OF RESIDENTIAL BUILDINGS 6,543,429,945 2.95

23010104PURCHASE MOTOR CYCLES 258,004,104 0.12

23010105PURCHASE OF MOTOR VEHICLES 24,037,780,295 10.84

23010106PURCHASE OF VANS 542,277,611 0.24

23010107PURCHASE OF TRUCKS 5,252,614,743 2.37

23010108PURCHASE OF BUSES 853,543,338 0.38

23010109PURCHASE OF SEA BOATS 1,589,163,983 0.72

23010112PURCHASE OF OFFICE FURNITURE AND FITTINGS 10,932,879,917 4.93

23010113PURCHASE OF COMPUTERS 5,947,379,167 2.68

23010114PURCHASE OF COMPUTER PRINTERS 1,608,478,121 0.73

23010115PURCHASE OF PHOTOCOPYING MACHINES 220,508,833 0.10

23010117PURCHASE OF SHREDDING MACHINES 6,502,220 0.00

23010118PURCHASE OF SCANNERS 301,845,750 0.14

23010119PURCHASE OF POWER GENERATING SET 2,418,350,542 1.09

23010120PURCHASE OFCANTEEN / KITCHEN EQUIPMENT 222,986,024 0.10

23010121PURCHASE OF RESIDENTIAL FURNITURE 605,386,855 0.27

23010122PURCHASE OF HEALTH / MEDICAL EQUIPMENT 18,477,969,751 8.33

23010123PURCHASE OF FIRE FIGHTING EQUIPMENT 6,758,541,692 3.05

23010124“” TEACHING / LEARNING AID EQUIPMENT 7,421,293,161 3.35

23010125PURCHASE OF LIBRARY BOOKS & EQUIPMENT 1,113,371,617 0.50

23010126“” SPORTING / GAMING EQUIPMENT 729,489,732 0.33

23010127PURCHASE OF AGRICULTURAL EQUIPMENT 3,544,701,535 1.60



2301 FIXED ASSETS PURCHASED 221,757,741,402 13.84

23010128PURCHASE OF SECURITY EQUIPMENT 38,238,274,196 17.24

23010129PURCHASE OF INDUSTRIAL EQUIPMENT 12,419,014,843 5.60

23010130PURCHASE OF RECREATIONAL FACILITIES 651,047,403 0.29

23010131PURCHASE OF AIR NAVIGATIONAL EQUIPMENT 6,512,437,595 2.94

23010132PURCHASE OF DEFENCE EQUIPMENT 48,502,224,182 21.87

23010133PURCHASES OF SURVEYING EQUIPMENT 2,655,755,045 1.20

23010135KITTING OF ARMED FORCES PERSONNEL 3,759,385,612 1.70

23010138PURCHASE OF HELLO SPARES/MAINTENANCE 18,481,375 0.01


230201CONSTRUCTION / PROVISION OF FIXED ASSETS - GENERAL 790,156,865,165 100.00

23020101CONSTRUCTION / PROVISION OF OFFICE BUILDINGS 51,465,356,326 6.51

23020102“”RESIDENTIAL BUILDINGS 17,578,848,741 2.22

23020103CONSTRUCTION / PROVISION OF ELECTRICITY 94,811,001,131 12.00

23020104CONSTRUCTION / PROVISION OF HOUSING 57,335,931,379 7.26

23020105CONSTRUCTION / PROVISION OF WATER FACILITIES 35,443,183,072 4.49

23020106“”HOSPITALS / HEALTH CENTRES 7,771,691,095 0.98

23020107CONSTRUCTION / PROVISION OF PUBLIC SCHOOLS 7,001,204,804 0.89

23020108“”POLICE STATIONS / BARRACKS 4,882,726,000 0.62

23020109CONSTRUCTION / PROVISION OF PRISONS 3,519,266,507 0.45

23020110“”FIRE FIGHTING STATIONS 383,337,399 0.05

23020111CONSTRUCTION / PROVISION OF LIBRARIES 2,486,489,144 0.31

23020112CONSTRUCTION / PROVISION OF SPORTING FACILITIES 2,226,494,768 0.28

23020113“”AGRICULTURAL FACILITIES 13,336,944,107 1.69

23020114CONSTRUCTION / PROVISION OF ROADS 262,726,303,316 33.25

23020115CONSTRUCTION / PROVISION OF RAIL-WAYS 90,312,019,347 11.43




23020116CONSTRUCTION / PROVISION OF WATER-WAYS 56,939,070,016 7.21

23020117“” AIR-PORT / AERODROMES 19,526,991,203 2.47

23020118CONSTRUCTION / PROVISION OF INFRASTRUCTURE 38,770,527,995 4.91

23020119“”RECREATIONAL FACILITIES 939,148,026 0.12

23020120CONSTRUCTION/PROVISION OF MILITARY BARACKS 7,996,495,224 1.01

23020121CONSTRUCTION/PROVISION OF DEFENCE EQUIPMENTS 12,576,874,205 1.59

23020122“”BOUNDARIES PILLARS/RIGHT OF WAYS 2,126,961,360 0.27


230301REHABILITATION / REPAIRS OF FIXED ASSETS - GENERAL 80,063,786,501 100.00

23030101REHABILITATION / REPAIRS OF RESIDENTIAL BUILDING 5,686,441,462 7.10

23030102REHABILITATION / REPAIRS - ELECTRICITY 3,319,533,075 4.15

23030103REHABILITATION / REPAIRS - HOUSING 3,120,716,054 3.90

23030104REHABILITATION / REPAIRS - WATER FACILITIES 1,539,115,488 1.92

23030105“” - HOSPITAL / HEALTH CENTRES 933,636,889 1.17

23030106REHABILITATION / REPAIRS - PUBLIC SCHOOLS 5,846,586,993 7.30

23030107“” - POLICE STATIONS / BARRACKS 2,000,000,000 2.50

23030108REHABILITATION / REPAIRS - PRISONS 5,093,363,237 6.36

23030109REHABILITATION / REPAIRS - FIRE FIGHTING STATIONS 1,092,943,030 1.37

23030110REHABILITATION / REPAIRS - LIBRARIES 229,364,532 0.29

23030112“” - AGRICULTURAL FACILITIES 836,963,188 1.05

23030113REHABILITATION / REPAIRS - ROADS 22,606,891,393 28.24

23030115REHABILITATION / REPAIRS - WATER-WAY 70,377,003 0.09

23030116REHABILITATION / REPAIRS - AIR-PORT / AERODROMES 6,359,368,085 7.94

23030117REHABILITATION / REPAIRS - DEFENCE EQUIPMENTS 461,345,708 0.58

23030118REHABILITATION / REPAIRS - RECREATIONAL FACILITIES 112,304,803 0.14



2303 CONSTRUCTION / PROVISION 80,063,786,501 5.0023030119“”AIR NAVIGATIONAL EQUIPMENT 2,521,252,000 3.15

23030120“”MILITARY/DEFENCE BARRACKS 2,432,007,860 3.04

23030121REHABILITATION / REPAIRS OF OFFICE BUILDINGS 15,675,602,591 19.58

23030122REHABILITATION/REPAIRS OF BOUNDARIES 125,973,110 0.16

2304 PRESERVATION OF THE ENVIRONMENT 2,783,814,506 0.17230401PRESERVATION OF THE ENVIRONMENT - GENERAL 2,783,814,506 100.00

23040101TREE PLANTING 155,802,433 5.60

23040102EROSION & FLOOD CONTROL 1,091,401,843 39.21

23040103WILDLIFE CONSERVATION 464,784,867 16.70

23040104 INDUSTRIAL POLLUTION PREVENTION & CONTROL 605,586,912 21.75

23040105WATER POLLUTION PREVENTION & CONTROL 466,238,451 16.75

2305 OTHER CAPITAL PROJECTS 507,627,792,426 31.68230501ACQUISITION OF NON TANGIBLE ASSETS 507,627,792,426 100.00

23050101RESEARCH AND DEVELOPMENT 107,676,347,011 21.21

23050102COMPUTER SOFTWARE ACQUISITION 13,572,481,490 2.67

23050103MONITORING AND EVALUATION 10,615,622,250 2.09

23050104ANNIVASARIES/CELEBRATIONS 324,814,320 0.06

23050111OPERATION COST OF THE PROGRAMME 1,789,587,988 0.35

23050112ADJUSTMENT TO CAPITAL COST 3,000,000,000 0.59

23050114NATIONAL JOB CREATION SCHEME 4,000,000,000 0.79

23050115QUICK WINS - COMPLETION OF 2008 &2009 PROJECTS 527,259,306 0.10

23050116SUSTAINABLE DEVELOPMENT GOALS MONITORING

AND EVALUATION1,581,777,918 0.31

23050117CONSULTANCY, SURVEY AND SHORT TERM STUDIES 474,533,376 0.09

23050118COMMUNICATION AND ADVOCACY (MDG)

REPORTING 2011 MDG427,080,038 0.08

23050119SPECIAL INTERVENTION 200,000,000,000 39.40




23050122NELMCO 3,000,000,000 0.59

23050123BULK TRADER 3,432,000,000 0.68

23050126SINKING FUND FOR INFRASTRUCTURAL DEVELOPMENT 21,038,125,415 4.14

23050127REFUND TO STATES FOR FEDERAL GOVERNMENT ROAD

PROJECTS7,612,813,952 1.50

23050128

SPECIAL INITIATIVE FOR WOMEN PARTICIPATION IN

AGRICULTURE, WATER, SPORT, COMMUNICATION

TECHNOLOGY1,500,000,000 0.30

23050131GIFMIS CAPITAL 1,000,000,000 0.20

23050133

2011 ELECTION VIOLENCE AND CIVIL DISTURBANCES

(DAMAGE DONE TO PUBLIC PROPERTIES AND PLACES

OF WORSHIPS)2,500,000,000 0.49

23050138SPORTS DEVELOPMENT 2,000,000,000 0.39

23050140SPECIAL INTERVENTION MDG's 1 1,468,267,215 0.29

23050142CAPITAL DEVELOPMENT OF NATIONAL INSTITUTE FOR

LEGISLATIVE STUDIES2,000,000,000 0.39

23050144NATIONAL PLANNING COMMISSION (INFRASTRUCTURE

MASTER PLAN)500,000,000 0.10

23050145HOUSING MORTGAGE INSTITUTIONS 2,000,000,000 0.39

23050147SPECIAL INTERVENTION/CONSTITUENCY PROJECTS 60,000,000,000 11.82

23050149FEDERAL INITIATIVE FOR NORTH EAST (PILOT

COUNTERPART FUNDING CONTRIBUTION)12,000,000,000 2.36




23050150COUNTERPART FUNDING INCLUDING GLOBAL

FUND/HEALTH3,500,000,000 0.69

23050153

SUPPORT TO UNDP MILLENIUM CAMPAIGN

PROGRAMME NIGERIA IN AFRICA/AFRICAN

PARLIMENTARIAN PROGRAMME500,000,000 0.10

23050154PAYMENT OF LOCAL CONTRACTORS' DEBTS 5,500,000,000 1.08

23050155FUNDING OF GALAXY INFRASTRUCTURE 3,000,000,000 0.59

23050159DEVELOPMENT FINANCE INSTITUTION (DFI) 4,000,000,000 0.79

23050160NATIONAL ASSEMBLY CLINIC 1,000,000,000 0.20

23050162FINANCING 0F THE IMPLEMENTATION OF THE NIGERIA

NUCLEAR POWER PROGRAMME2,000,000,000 0.39

23050163MATCHING GRANT FOR THE 'SAFE SCHOOL INITIATIVE'

PROGRAMME1,600,000,000 0.32

23050164REHABILITATION OF EXISTING 23 NOS FEDERAL

SECRETARIAT IN THE STATES OF THE FEDERATION1,000,000,000 0.20

23050166CONSTRUCTION OF FEDERAL SECRETARIAT IN EKITI

STATE1,000,000,000 0.20

23050168TRANSITION TO SUSTAINABLE DEVELOPMENT GOAL 1,109,037,225 0.22

23050169PROVISION FOR SDG PROGRAMMES 5,378,044,922 1.06

23050170FEDERAL MINISTRY OF FINANCE: SPECIAL

PROGRAMMES FOR IMPROVING EFFICIENCY500,000,000 0.10

23050171CAPITAL EXIGENCIES 12,500,000,000 2.46

23050172HEAD OF SERVICE (FEDERAL GOVERNMNT STAFF

HOUSING LOANS BOARD)1,000,000,000 0.20

GRAND TOTAL 6,077,680,000,000

ANALYSIS OF SELECTED

BUDGET LINES

ANALYSIS OF SELECTED BUDGET LINES

BOOKS:

465m

NEWSPAPER:

372m

MAGAZINES

& PERIODICALS:

356m

DRUGS &

MEDICAL

SUPPLIES:

982m

UNIFORMS &

OTHER

CLOTHING:

1.5Bn

FOOD STUFF

/ CATERING

MATERIALS

SUPPLIES:

6.1BnENTITTLEMENTS OF FORMER PRESIDENTS/ HEADS OF STATES AND VICE PRESIDENTS/ CHIEF OF GENERAL STAFF

BENEFITS OF RETIRED HEADS

OF SERVICE AND

PERMANENT SECRETARIES2.6Bn

2.3Bn

LOCAL TRAVEL

& TRANSPORT

INT’L TRAVEL

& TRANSPORT

14.2Bn 4.98Bn

C H A R G E S

ELECTRICITY

TELEPHONE

INTERNET

ACCESS

4.2Bn

1.1Bn

729m

TRAINING - GENERAL


LOCAL TRAINING: 6.8Bn

INTERNATIONAL TRAINING: 1.65Bn

FINANCIAL CONSULTING: 1.37Bn

INFO TECH. CONSULTING: 603.6m

CONSULTING & PROFESSIONAL SERVICE

LEGAL SERVICES: 1.76Bn

ENGINEERING SERVICES: 87.2m

ARCHITECTURAL SERVICES: 56.5m

SURVEYING SERVICES: 58.9m

AUDITING OF FED. ACCOUNT: 6.96m

BUDGET PREPARATION: 601.21m

1: DIRECT TEACHING & LABORATORY COST | 2: FOREIGN SERVICE SCHOOL FEES PAYMENT | 3: SPORTING ACTIVITIES z 4: HONORARIUM

& SITTING ALLOWANCE | 5: WELFARE PACKAGES | 6: PUBLICITY & ADVERTISEMENTS | 7: REFRESHMENT & MEALS | 8: MEDICAL

EXPENSES | 9: SUBSCRIPTION TO PROFESSIONAL BODIES | 10: POSTAGES & COURIER SERVICES | 11: MUSLIM/CHRISTIAN

PILGRIMAGES | 12: ANNUAL BUDGET EXPENSES AND ADMINISTRATION

1:4.79Bn

2:4.12Bn

3:3.55Bn

4:2.75Bn

5:2.72Bn

6:2.07Bn

7:1.45Bn

8:1.35Bn

9:853m

10:504m

11:500m

12:135.6m


FUEL COSTS

MOTOR VEHICLE (2.86Bn)OTHER TRANSPORT EQUIPMENT (857m)PLANT / GENERATOR (3.87Bn)AIRCRAFT (1.66Bn)

SEA BOAT (701m)COOKING GAS (113m)

10.07Bn

CORPS MEMBERS

KITTING, TRANSPORT

AND FEEDING

ALLOWANCE

PRESIDENTIAL

AMNESTY

PROGRAMME

IMPROVED

REMUNERATION

PACKAGE FOR THE

NIGERIA POLICE

7.05Bn 12.13Bn 10.26Bn

SUSTAINABLE DEVELOPMENT GOAL

SUBSIDIES


MEAL SUBSIDY TO GOVERNMENT SCHOOLS

SUBSIDY TO PRIVATE COMPANIES

6.84Bn

3.92m

10.44BnTRANSITION TO SUSTAINABLE DEVELOPMENT GOAL (1.1Bn)

PROVISION FOR SDG PROGRAMMES (5.38Bn)

SUSTAINABLE DEVELOPMENT GOALS MONITORING AND EVALUATION (1.58Bn)

CONSULTANCY, SURVEY AND SHORT TERM STUDIES (474.5m)

COMMUNICATION AND ADVOCACY (MDG) REPORTING 2011 MDG (427.1m)

SPECIAL INTERVENTION MDG's (1.47Bn)

Reference –

Budget Office Of the Federation (2016 Appropriation Bill)http://www.budgetoffice.gov.ng

1

Analyst: Wale Micaiah

e: [email protected]

m: 08078001800

w: www.statisense.com

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source – © Wale Micaiah

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