By Isaac Mission 

The Enugu State Government spent about ₦23.83 billion above the capital expenditure provisions contained in its revised 2025 budget, according to findings contained in the state Auditor-General’s report.

The report raised concerns over the financial activities of several ministries, departments and agencies after an examination of the state’s financial records showed that a number of projects either had no revised budgetary provision or exceeded their approved allocations.

According to the audit findings, the projects under review recorded actual spending of ₦26.46 billion, while only ₦2.64 billion had been provided for them in the revised budget. The difference amounted to ₦23.83 billion in expenditure beyond the approved provisions.

One of the major areas highlighted was the Office of the Secretary to the State Government, which recorded several expenditures above its approved limits.

The office spent ₦2.382 billion on utility vehicles for ministries, departments and agencies, despite a revised allocation of ₦480 million. This resulted in an excess of approximately ₦1.902 billion.

It also spent ₦52.02 million on furnishing and equipping the new Executive Council Secretariat building against an approved provision of ₦30 million.

Another ₦270 million was reportedly spent on utility vehicles for which no revised budgetary provision was recorded.

The largest single item identified by the Auditor-General was ₦8.98 billion described as a financial commitment for the preparation of a Competent Person Report. The report stated that there was no revised budgetary provision for the expenditure, making the entire amount an excess over approved provisions.

The Ministry of Agriculture and Agro-Industrialization was another major area of concern.

The ministry reportedly spent ₦4.004 billion on establishing new abattoirs and upgrading four existing facilities at Ogbete, Garriki, Emene and Abakpa, despite having no revised provision for the project.

It also incurred ₦1.398 billion in agricultural consultancy expenses without a corresponding revised budget allocation.

The two expenditures amounted to more than ₦5.4 billion.

The Office of the Executive Governor also recorded several expenditures without revised budgetary provisions. These included ₦3.75 billion for flood control and road rehabilitation, ₦330.41 million for construction, reconstruction and renovation works at Government House, and ₦227.5 million for replacing damaged waste bins across the metropolis.

Other expenses attributed to the office included ₦27.59 million for communication equipment for security personnel, ₦25 million for computer software development and ₦11.19 million for the rehabilitation of the governor’s office and Executive Council Hall.

The Ministry of Transport was also cited for spending above its approved allocation on the procurement of 2,000 taxis under the Youth Empowerment Scheme.

While ₦2 billion was provided in the revised budget, actual expenditure reached ₦2.3 billion, leaving an excess of ₦300 million.

The Enugu State Internal Revenue Service similarly exceeded its approved provisions in several areas.

The agency spent ₦322.62 million on office equipment, including laptops, Samsung Galaxy devices, printers and photocopiers, against an approved provision of ₦75.05 million.

This represented an excess of ₦247.57 million.

It further spent ₦168.54 million on a high-capacity solar system and alternative power supply for some of its outstation offices, compared with a provision of ₦50 million.

The agency also incurred ₦410.25 million on constructing and equipping a training centre and ₦20.05 million on four buses and four Hilux vehicles for zonal offices, although no revised provisions were recorded for the projects.

Other government institutions were also mentioned in the report.

The State Science Technical and Vocational Schools Management Board spent ₦255.63 million on furniture for staff rooms, libraries, zonal offices and its headquarters without a revised budgetary provision.

The Post Primary Schools Management Board spent ₦817.22 million on the renovation of 50 public secondary schools without a corresponding revised provision.

The Enugu State Marketing Company was also reported to have spent ₦644.70 million on the construction of farm estates across the state.

The state judiciary recorded ₦21.62 million in expenditure on additional hardware for the digitisation and automation of the High Court of Justice, as well as ₦43.37 million for renovation of the Justice A.I. Umezuluike Auditorium.

Pension and Gratuity Expenditure

The Auditor-General’s report also reviewed the state’s pension and gratuity payments during the year.

It stated that 868 files belonging to retired and retiring civil and public servants were submitted for verification, certification and computation or recomputation of retirement benefits in 2025.

The state spent ₦9.16 billion on pensions during the year, compared with a budget provision of ₦8.113 billion. This amounted to 112.92 per cent budget performance.

Gratuity expenditure, however, was considerably below the amount appropriated. The state spent ₦1.92 billion out of a budgeted ₦15.104 billion, representing 12.73 per cent performance.

The audit findings have raised questions about compliance with approved appropriations, particularly where public funds were committed to projects without corresponding provisions in the revised 2025 budget.

The ₦23.83 billion difference identified in capital expenditure therefore highlights a significant gap between Enugu State’s revised budgetary provisions and the actual spending recorded across several government institutions during the year.