Enugu Government Spent ₦23bn Outside Approved Budget Provisions

The Governor Peter Mbah-led Enugu State government spent ₦23.83billion above approved capital expenditure provisions in 2025, according to the state Auditor-General’s report. 

The report raised concerns over spending by ministries, departments and agencies (MDAs), after a review of the state’s financial statements showed that several capital projects were either executed without budgetary provisions or exceeded the amounts approved for them.

According to the report, the affected projects recorded actual expenditure of ₦26.46billion, while only ₦2.64billion was provided for them in the revised 2025 budget.

This left a difference of ₦23.83 billion in excess expenditure.

Some of the biggest spending discrepancies were recorded under the Office of the Secretary to the State Government, which incurred billions of naira on projects that had either exceeded their approved allocations or had no revised budgetary provision.

For instance, the office spent ₦2.382 billion on the purchase of utility vehicles for MDAs, despite having a revised provision of ₦480 million.

The expenditure exceeded the approved allocation by ₦1.902 billion.

The office also spent ₦52.02 million to furnish and equip the new Executive Council Secretariat building, against a revised provision of ₦30 million, resulting in an excess of ₦22.02 million.

In another instance, ₦270 million was spent on utility vehicles despite there being no revised budgetary provision for the project.

But the largest single expenditure flagged by the Auditor-General was the ₦8.98 billion spent as a financial commitment for the preparation of a Competent Person Report by the Office of the Secretary to the State Government.

The report said there was no revised budgetary provision for the expenditure, meaning the entire ₦8.98 billion was classified as excess expenditure.

The Ministry of Agriculture and Agro-Industrialization also featured prominently in the Auditor-General’s findings.

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

It also spent ₦1.398 billion on agricultural consulting without a corresponding revised provision.

Together, the two expenditures amounted to about ₦5.4 billion.

Similarly, the Office of the Executive Governor spent ₦3.75 billion on flood control and road rehabilitation without a revised budgetary provision.

The office also spent ₦330.41 million on the construction, reconstruction and renovation of offices and lounges at Government House.

Another ₦227.5 million was spent on replacing damaged waste bins across the metropolis.

Other expenditures flagged under 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.

According to the Auditor-General, none of these projects had revised budgetary provisions.

The Ministry of Transport also exceeded its approved allocation for the procurement of 2,000 taxis under the Youth Empowerment Scheme.

While ₦2 billion was provided in the revised budget, the ministry spent ₦2.3 billion, resulting in an excess of ₦300 million.

The Enugu State Internal Revenue Service was also cited for spending above approved provisions.

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

This represented an excess of ₦247.57 million.

It further spent ₦168.54 million on installing a high-capacity solar energy system and alternative power supply for some outstation offices, against an approved provision of ₦50 million.

The expenditure exceeded the provision by ₦118.54 million.

The agency also spent ₦410.25 million on the construction and equipping of its training centre and ₦20.05 million on four buses and four Hilux vans for zonal offices, although the report said no revised provisions were recorded for the projects.

Other MDAs were also flagged. 

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

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

The Enugu State Marketing Company also incurred ₦644.70 million on the construction of farm estates across the state.

Meanwhile, the state judiciary spent ₦21.62 million on additional hardware for the digitisation and automation of the High Court of Justice and ₦43.37 million on renovating the Justice A.I. Umezuluike Auditorium.

The Auditor-General’s report also examined the state’s pension and gratuity payments.

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

According to the Accountant-General’s report, the state spent ₦9.16 billion on pensions during the year, compared with an approved budget of ₦8.113 billion.

This represented 112.92 per cent performance against the budgeted provision.

However, gratuity payments were significantly lower than the amount budgeted.

The state spent ₦1.92 billion on gratuities against a budgetary provision of ₦15.104 billion, representing only 12.73 per cent performance.

The Auditor-General’s findings raise questions about compliance with approved budgetary appropriations and the extent to which government agencies committed public funds outside the provisions approved in the revised 2025 budget.

With ₦23.83 billion in capital expenditure identified as being above approved provisions, the report highlights a substantial gap between Enugu State’s revised capital budget and actual spending on several projects during the year.