A Line-by-Line Analysis of the 2016 Appropriation Bill, as submitted by President Muhammadu Buhari to the National Assembly for approval

1. 2016
BUDGET ANALYSIS:
LINE-BY-LINE
StatiSense
(APPROPRIATION BILL)

2. STRUCTURE OF THE BUDGET
2
21
22
23
EXPENDITURE
PERSONNEL COST
OTHER RECURRENT COSTS
CAPITAL EXPENDITURE

3. 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
21020103
Entitlements of Former Presidents/
Heads of States & Vice Presidents/
Chief of General Staff
21020105 Benefits of Retired Heads of
Service & Permanent Secretaries
21020201 21020205
21020202
21020206
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

4. Structure of The Budget – OTHER RECURRENT COSTS
22
2201
2202
Social Benefits
Overhead Cost
220101
Social 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 DOCUMENTS
22020307 - DRUGS & MEDICAL SUPPLIES
22020308 - FIELD & CAMPING MATERIALS SUPPLIES
22020309 - UNIFORMS & OTHER CLOTHING
22020310 - TEACHING AIDS/INSTRUCTION MATERIALS
22020311 - 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

5. Structure of The Budget – OTHER RECURRENT COSTS
1 2 3 4
220209
220210
22021001 - REFRESHMENT & MEALS
22021002 - HONORARIUM & SITTING ALLOWANCE
22021003 - PUBLICITY & ADVERTISEMENTS
22021004 - MEDICAL EXPENSES
22021005 - FOREIGN SERVICE SCH FEES PAYMENT
22021006 - POSTAGES & COURIER SERVICES
22021007 - WELFARE PACKAGES
22021008 - SUBSCRIPTION TO PROFESSIONAL BODIES
22021009 - SPORTING ACTIVITIES
22021010 - DIRECT TEACHING & LABORATORY COST
22021011 - RECRUITMENT AND APPOINTMENT (SERVICE WIDE)
22021012 - DISCIPLINE AND APPEALS (SERVICE WIDE)
22021013 - PROMOTION (SERVICE WIDE)
22021014 - ANNUAL BUDGET EXPENSES AND ADMINISTRATION
Miscellaneous
22021016 - SERVICOM
22021019 - MUSLIM/CHRISTIAN PILGRIMAGES
22021020 - ELECTION - LOGISTICS SUPPORT
22021023 - ANNUAL CONFERENCE OF AUDITORS - GENERAL
22021027 - AFRICAN PEER REVIEW MECHANISM (APRM)
22021028 - NATIONAL PLAN OF ACTION (NPoA)
22021029 - MONITORING ACTIVITIES & FOLLOW UP
22021030 - PROMOTION, RECRUITMENT & APPOINTMENT
22021031 - CURRICULUM DEVELOPMENT
22021032 - CORPS MEMBERS KITTING, TRANSPORT AND FEEDING ALLOWANCE
22021034 - INSPECTORATE
22021035 - IPPIS
22021036 - PAYMENT FOR OUTSOURCED SERVICES
22021037 - MARGIN FOR INCREASE IN COSTS
22021038 - RESIDENTIAL AMNESTY PROGRAMME: REINTEGRATION OF TRANSFORMED EX-MILLITANTS
22021040 - PRESIDENTIAL AMNESTY PROGRAMME: OPERATIONAL COST
22021041 - CONTINGENCY
22021044 - ARMED FORCES ENHANCED RETIREMENT BENEFIT OF COMMODORES & ABOVE
22021045 - IMPROVED REMUNERATION PACKAGE FOR THE NIGERIA POLICE
22021046 - 35TH ANNUAL GENERAL MEETING & SYMPOSIUM OF SHELTER AFRIQUE IN NIGERIA JUNE 2016
22021047 - SEVERANCE BENEFIT OF THE DELTA STEEL COMPANY PENSION PAY - OFF
22021048 - ARREARS OF SALARY INCREASE
22021049 - OPERATION ZAMAN LAFIA
22021050 - 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
2202
Overhead 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

6. Structure of The Budget – OTHER RECURRENT COSTS
22
1 2 3 4
220301
220401
2203
2204
2205
2206
220402
220501
220502
220603
220607
220608
Interest – 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

7. Structure of The Budget – CAPITAL EXPENDITURE
23
2301
2302
Fixed Assets Purchased
1 2 3 4
220301
Purchase of Fixed
Assets - General
23010101 - PURCHASE / ACQUISITION OF LAND
23010102 - PURCHASE OF OFFICE BUILDINGS
23010103 - PURCHASE OF RESIDENTIAL BUILDINGS
23010104 - PURCHASE MOTOR CYCLES
23010105 - PURCHASE OF MOTOR VEHICLES
23010106 - PURCHASE OF VANS
23010107 - PURCHASE OF TRUCKS
23010108 - PURCHASE OF BUSES
23010109 - PURCHASE OF SEA BOATS
23010101 - PURCHASE / ACQUISITION OF LAND
23010102 - PURCHASE OF OFFICE BUILDINGS
23010103 - PURCHASE OF RESIDENTIAL BUILDINGS
23010104 - PURCHASE MOTOR CYCLES
23010105 - PURCHASE OF MOTOR VEHICLES
23010106 - PURCHASE OF VANS
23010107 - PURCHASE OF TRUCKS
23010108 - PURCHASE OF BUSES
23010109 - PURCHASE OF SEA BOATS
23010112 - PURCHASE OF OFFICE FURNITURE & FITTINGS
23010113 - PURCHASE OF COMPUTERS
23010114 - PURCHASE OF COMPUTER PRINTERS
23010115 - PURCHASE OF PHOTOCOPYING MACHINES
23010117 - PURCHASE OF SHREDDING MACHINES
23010118 - PURCHASE OF SCANNERS
23010119 - 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 EQUIPMENT
23010124 - PURCHASE OF TEACHING / LEARNING
AID EQUIPMENT
23010125 - PURCHASE OF LIBRARY BOOKS &
EQUIPMENT
23010126 - 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
220301
Construction/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

8. Structure of The Budget – CAPITAL EXPENDITURE
23
2303
2305
Preservation of the
Environment
1 2 3 4
220301
Rehabilitation/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
220501
Acquisition of Non
Tangible Assets
REHABILITATION / REPAIRS OF
2304 220301
Preservation 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 DEVELOPMENT
23050102 - COMPUTER SOFTWARE ACQUISITION
23050103 - MONITORING AND EVALUATION
23050104 - ANNIVASARIES/CELEBRATIONS
23050111 - OPERATION COST OF THE PROG.
23050112 - ADJUSTMENT TO CAPITAL COST
23050114 - NATIONAL JOB CREATION SCHEME
23050115 - QUICK WINS - COMPLETION OF 2008
& 2009 PROJECTS
23050116 - SUSTAINABLE DEVELOPMENT GOALS
MONITORING AND EVALUATION
23050117 - CONSULTANCY, SURVEY AND SHORT
TERM STUDIES
23050118 - COMMUNICATION & ADVOCACY
(MDG) REPORTING 2011 MDG
23050119 - SPECIAL INTERVENTION
23050122 - NELMCO
23050123 - BULK TRADER
23050126 - SINKING FUND FOR INFR DEVT.
23050127 - REFUND TO STATES FOR FED. GOVT
ROAD PROJECTS
23050128 - SPECIAL INI. FOR WOMEN
PARTICIPATION IN AGRIC, WATER,
SPORT, COMMUNICATION TECH
23050131 - GIFMIS CAPITAL
23050133 - 2011 ELECTION VIOLENCE AND CIVIL
DISTURBANCES (DAMAGE DONE
TO PUBLIC PROPERTIES AND
PLACES OF WORSHIPS)
23050138 - SPORTS DEVELOPMENT
23050140 - SPECIAL INTERVENTION MDG's 1
23050142 - CAPITAL DEVT OF NATIONAL
INSTITUTE FOR LEGISLATIVE STUDIES
23050144 - NATIONAL PLANNING COMMISSION (INFRASTRUCTURE MASTER PLAN)
23050145 - HOUSING MORTGAGE INSTITUTIONS
23050147 - SPECIAL INTERVENTION/CONSTITUENCY PROJECTS
23050149 - FEDERAL INITIATIVE FOR NORTH EAST (PILOT COUNTERPART FUNDING CONTRIBUTION)
23050150 - COUNTERPART FUNDING INCLUDING GLOBAL FUND/HEALTH
23050153 - SUPPORT TO UNDP MILLENIUM CAMPAIGN PROGRAMME NIGERIA IN AFRICA/AFRICAN
PARLIMENTARIAN PROGRAMME
23050154 - PAYMENT OF LOCAL CONTRACTORS' DEBTS
23050155 - FUNDING OF GALAXY INFRASTRUCTURE
23050159 - DEVELOPMENT FINANCE INSTITUTION (DFI)
23050160 - NATIONAL ASSEMBLY CLINIC
23050162 - FINANCING 0F THE IMPLEMENTATION OF THE NIGERIA NUCLEAR POWER PROGRAMME
23050163 - MATCHING GRANT FOR THE 'SAFE SCH INITIATIVE' PROGRAMME
23050164 - REHABILITATION OF EXISTING 23 NOS FEDERAL SECRETARIAT IN THE
STATES OF THE FEDERATION
23050166 - CONSTRUCTION OF FEDERAL SECRETARIAT IN EKITI STATE
23050168 - TRANSITION TO SUSTAINABLE DEVELOPMENT GOAL
23050169 - PROVISION FOR SDG PROGRAMMES
23050170 - FEDERAL MINISTRY OF FINANCE: SPECIAL PROGRAMMES FOR
IMPROVING EFFICIENCY
23050171 - CAPITAL EXIGENCIES
23050172 - HEAD OF SERVICE (FEDERAL GOVT STAFF HOUSING LOANS BOARD)

9. BUDGET LINES - LEVEL 1
21
22 23
PERSONNEL COST
OTHER RECURRENT COSTS CAPITAL EXPENDITURE

10. BUDGET LINES AND TOTAL ALLOCATION
CODE 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

11. 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 70.00
58.27 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

12. TOTAL ALLOCATION – OTHER RECURRENT COSTS
CODE 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!

13. 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
50.00
37.76 34.50
25.65 25.00 24.28 23.46 22.30 19.79 18.83 17.01 16.66
TOTAL ALLOCATION – CAPITAL EXPENDITURE
CODE 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%.

14. SECURITY IS ONE OF THE
PRIORITY SECTORS IN
THE 2016 BUDGET!

15. BUDGET LINES - LEVEL 2
2201 2202 2203 2204 2205
2206 2301 2302 2303 2304
2305
21022101

16. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
21 PERSONNEL COST 2,198,917,205,005 36.18
2101 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 37.45
2201 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 26.37
2301 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

17. BUDGET LINES – PERSONNEL COSTS
CODE BUDGET LINE ALLOCATION %
21 PERSONNEL COST 2,198,917,205,005 36.18
2101 SALARY 1,630,437,004,871 25.85
2102 ALLOWANCES AND SOCIAL CONTRIBUTION 568,480,200,134 74.15
MINISTRIES WITH HIGH PERSONNEL COSTS
MINISTRY
ALLOWANCES AND
SOCIAL CONTRIBUTION
SALARY 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

18. MINISTIRES: TOP SALARIES AND ALLOWANCES & SOCIAL CONTRIBUTION
TOP SALARIES TOP ALLOWANCES & SOCIAL CONTRIBUTION
MINISTRY
ALLOWANCES 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
FEDERAL MINISTRY OF EDUCATION 377,019,588,277
FEDERAL MINISTRY OF INTERIOR 309,840,519,427
FEDERAL MINISTRY OF DEFENCE 185,626,642,490
FEDERAL MINISTRY OF HEALTH 132,501,190,726
NATIONAL ASSEMBLY 115,000,000,000
JUDICIARY 70,000,000,000
BUDGET AND NATIONAL PLANNING 53,076,303,714
NATIONAL SECURITY ADVISER 46,407,559,469
INDEPENDENT NATIONAL ELECTORAL
COMMISSION
45,000,000,000
FEDERAL MINISTRY OF NIGER DELTA 42,155,707,971
SECRETARY TO THE GOVERNMENT OF THE
FEDERATION
31,635,669,260
FEDERAL MINISTRY OF INFORMATION &
CULTURE
27,501,005,388
FEDERAL MINISTRY OF AGRICULTURE 24,197,210,184
FEDERAL MINISTRY OF PETROLEUM
RESOURCES
20,800,460,013
FEDERAL MINISTRY OF SCIENCE AND
TECHNOLOGY
19,571,817,415
FEDERAL MINISTRY OF WORKS POWER &
HOUSING
13,821,804,474
FEDERAL MINISTRY OF JUSTICE 12,406,021,909
FEDERAL MINISTRY OF TRANSPORTATION 10,973,820,622
FEDERAL MINISTRY OF ENVIRONMENT 10,596,129,166

19. MDAs: TOP SALARIES AND ALLOWANCES & SOCIAL CONTRIBUTION
MDA
ALLOWANCES AND
SOCIAL CONTRIBUTION
SALARY 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

20. BUDGET LINES – OTHER RECURRENT COSTS
CODE BUDGET LINE ALLOCATION %
22 OTHER RECURRENT COSTS 2,276,372,794,995 37.45
2201 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
MINISTRIES WITH HIGH OTHER RECURRENT COSTS
MINISTRY GRAND TOTAL
FEDERAL MINISTRY OF FINANCE 1,479,099,105,828
BUDGET AND NATIONAL PLANNING 639,215,842,336
FEDERAL MINISTRY OF DEFENCE 23,608,043,545
FEDERAL MINISTRY OF EDUCATION 19,716,496,723
FEDERAL MINISTRY OF WORKS POWER & HOUSING 18,732,169,151
FEDERAL MINISTRY OF FOREIGN AFFAIRS 16,209,565,316
FEDERAL MINISTRY OF INTERIOR 14,143,588,232
FEDERAL MINISTRY OF YOUTH & SPORTS DEVELOPMENT 10,770,054,662
NATIONAL SECURITY ADVISER 9,387,769,894
PRESIDENCY 7,810,420,125

21. MINISTIRES: TOP SOCIAL BENEFITS AND OVERHEAD COSTS
TOP SOCIAL BENEFITS TOP OVERHEAD COSTS
MINISTRY SALARY
BUDGET AND NATIONAL PLANNING 228,300,194,996
MINISTRY OVERRHEAD COSTS
BUDGET AND NATIONAL PLANNING 392,915,647,340
FEDERAL MINISTRY OF DEFENCE 23,579,775,219
FEDERAL MINISTRY OF WORKS POWER &
HOUSING
18,731,557,972
FEDERAL MINISTRY OF FOREIGN AFFAIRS 16,209,565,316
FEDERAL MINISTRY OF INTERIOR 14,112,845,002
FEDERAL MINISTRY OF EDUCATION 12,884,614,057
FEDERAL MINISTRY OF YOUTH & SPORTS
DEVELOPMENT
10,764,665,641
NATIONAL SECURITY ADVISER 9,331,358,864
PRESIDENCY 7,658,095,995
SECRETARY TO THE GOVERNMENT OF THE
FEDERATION
4,855,812,720
FEDERAL MINISTRY OF INFORMATION &
CULTURE
4,363,916,842
FEDERAL MINISTRY OF HEALTH 4,284,333,649
FEDERAL MINISTRY OF FINANCE 3,779,105,828
FEDERAL MINISTRY OF JUSTICE 3,243,250,893
FEDERAL MINISTRY OF SCIENCE AND
TECHNOLOGY
2,971,651,683
FEDERAL MINISTRY OF INDUSTRY, TRADE
AND INVESTMENT
1,811,466,075
FEDERAL MINISTRY OF AGRICULTURE 1,695,442,635
OFFICE OF THE HEAD OF THE CIVIL
SERVICE OF THE FEDERATION
1,677,959,226
FEDERAL MINISTRY OF ENVIRONMENT 1,611,906,035
TOP LOANS AND ADVANCES
MINISTRY
LOANS AND
ADVANCES
FEDERAL MINISTRY OF INTERIOR 14,789,953
SECRETARY TO THE GOVERNMENT
OF THE FEDERATION
8,340,166
FEDERAL MINISTRY OF HEALTH 7,778,033
REVENUE MOBILISATION,
ALLOCATION AND FISCAL
COMMISSION
6,936,817
FEDERAL MINISTRY OF SCIENCE
AND TECHNOLOGY
4,338,323
FEDERAL MINISTRY OF
AGRICULTURE
2,067,126
FEDERAL MINISTRY OF
INFORMATION & CULTURE
1,797,566
FEDERAL MINISTRY OF WORKS
POWER & HOUSING
611,179
FEDERAL MINISTRY OF EDUCATION 411,143
FEDERAL MINISTRY OF INTERIOR 14,789,953

22. MINISTIRES: TOP GRANTS AND CONTRIBUTIONS, SUBSIDIES AND PUBLIC DEBT CHARGES
TOP PUBLIC DEBT CHARGES TOP GRANTS AND CONTRIBUTIONS
MINISTRY
PUBLIC DEBT
CHARGES
FEDERAL MINISTRY
OF FINANCE
1,475,320,000,000
MINISTRY
GRANTS AND
CONTRIBUTIONS
BUDGET AND NATIONAL PLANNING 392,915,647,340
FEDERAL MINISTRY OF DEFENCE 23,579,775,219
FEDERAL MINISTRY OF WORKS POWER &
HOUSING
18,731,557,972
FEDERAL MINISTRY OF FOREIGN AFFAIRS 16,209,565,316
FEDERAL MINISTRY OF INTERIOR 14,112,845,002
FEDERAL MINISTRY OF EDUCATION 12,884,614,057
FEDERAL MINISTRY OF YOUTH & SPORTS
DEVELOPMENT
10,764,665,641
NATIONAL SECURITY ADVISER 9,331,358,864
PRESIDENCY 7,658,095,995
SECRETARY TO THE GOVERNMENT OF THE
FEDERATION
4,855,812,720
FEDERAL MINISTRY OF INFORMATION &
CULTURE
4,363,916,842
FEDERAL MINISTRY OF HEALTH 4,284,333,649
FEDERAL MINISTRY OF FINANCE 3,779,105,828
FEDERAL MINISTRY OF JUSTICE 3,243,250,893
FEDERAL MINISTRY OF SCIENCE AND
TECHNOLOGY
2,971,651,683
FEDERAL MINISTRY OF INDUSTRY, TRADE
AND INVESTMENT
1,811,466,075
FEDERAL MINISTRY OF AGRICULTURE 1,695,442,635
OFFICE OF THE HEAD OF THE CIVIL
SERVICE OF THE FEDERATION
1,677,959,226
TOP SUBSIDIES
MINISTRY SUBSIDIES
FEDERAL MINISTRY OF EDUCATION 6,831,471,523
FEDERAL MINISTRY OF DEFENCE 4,771,628
FEDERAL MINISTRY OF HEALTH 3,924,906

23. MDAS: OTHER RECURRENT COSTS
MDA GRAND TOTAL
DEBT 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 - HQTRS
3,747,425,945.00
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 -
HQTRS
2,329,245,191.00
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

24. BUDGET LINES – CAPITAL EXPENDITURE
CODE BUDGET LINE ALLOCATION %
23 CAPITAL EXPENDITURE 1,602,390,000,000 26.37
2301 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
MINISTRIES WITH HIGH CAPITAL EXPENDITURE
MINISTRY GRAND TOTAL
FEDERAL 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

25. MINISTIRES: CONSTRUCTION / PROVISION AND FIXED ASSETS PURCHASED
TOP CONSTRUCTION / PROVISION TOP FIXED ASSETS PURCHASED
MINISTRY
FIXED ASSETS
PURCHASED
FEDERAL MINISTRY OF DEFENCE 78,037,073,877
FEDERAL MINISTRY OF INTERIOR 34,785,646,404
FEDERAL MINISTRY OF TRANSPORTATION 15,694,157,235
NATIONAL SECURITY ADVISER 14,538,867,415
FEDERAL MINISTRY OF HEALTH 12,093,208,229
FEDERAL MINISTRY OF EDUCATION 10,220,843,343
FEDERAL MINISTRY OF SCIENCE AND
TECHNOLOGY
9,533,719,998
PRESIDENCY 7,976,408,265
SECRETARY TO THE GOVERNMENT OF THE
FEDERATION
6,230,323,801
FEDERAL MINISTRY OF SOLID MINERALS
DEVELOPMENT
4,600,307,119
FEDERAL MINISTRY OF WORKS POWER &
HOUSING
4,023,920,246
FEDERAL MINISTRY OF LABOUR AND
EMPLOYMENT
3,292,702,887
FEDERAL MINISTRY OF INFORMATION &
CULTURE
2,961,717,417
FEDERAL MINISTRY OF YOUTH & SPORTS
DEVELOPMENT
2,880,976,199
FEDERAL MINISTRY OF AGRICULTURE 2,687,676,438
FEDERAL MINISTRY OF INDUSTRY, TRADE AND
INVESTMENT
2,119,858,166
FEDERAL MINISTRY OF PETROLEUM
RESOURCES
1,530,604,593
FEDERAL MINISTRY OF WATER RESOURCES 1,461,593,489
BUDGET AND NATIONAL PLANNING 1,422,735,867
MINISTRY OF COMMUNICATION
TECHNOLOGY
1,151,988,000
MINISTRY
CONSTRUCTION /
PROVISION
FEDERAL MINISTRY OF WORKS POWER &
HOUSING
396,164,059,424
FEDERAL MINISTRY OF TRANSPORTATION 169,870,768,845
FEDERAL CAPITAL TERRITORY
ADMINISTRATION
37,319,607,383
FEDERAL MINISTRY OF DEFENCE 34,182,170,269
FEDERAL MINISTRY OF WATER RESOURCES 31,120,089,470
FEDERAL MINISTRY OF NIGER DELTA 20,498,404,392
FEDERAL MINISTRY OF HEALTH 19,963,135,571
FEDERAL MINISTRY OF INTERIOR 17,834,821,186
FEDERAL MINISTRY OF EDUCATION 15,232,242,046
NATIONAL SECURITY ADVISER 11,978,308,481
FEDERAL MINISTRY OF SCIENCE AND
TECHNOLOGY
8,215,481,519
SECRETARY TO THE GOVERNMENT OF THE
FEDERATION
4,681,969,390
FEDERAL MINISTRY OF AGRICULTURE 4,287,672,552
MINISTRY OF COMMUNICATION
TECHNOLOGY
4,095,378,955
FEDERAL MINISTRY OF ENVIRONMENT 2,753,856,585
FEDERAL MINISTRY OF INFORMATION &
CULTURE
1,843,785,097
FEDERAL MINISTRY OF PETROLEUM
RESOURCES
1,778,398,325
FEDERAL MINISTRY OF YOUTH & SPORTS
DEVELOPMENT
1,673,066,501
PRESIDENCY 1,497,238,392
FEDERAL MINISTRY OF FOREIGN AFFAIRS 1,134,500,000

26. MINISTIRES: CONSTRUCTION / PROVISION AND FIXED ASSETS PURCHASED
TOP OTHER CAPITAL PROJECTS TOP REHABILITATION / REPAIRS
MINISTRY
REHABILITATION /
REPAIRS
FEDERAL MINISTRY OF WORKS POWER &
HOUSING
22,014,304,164
FEDERAL MINISTRY OF TRANSPORTATION 10,940,743,080
FEDERAL MINISTRY OF INTERIOR 9,438,912,415
FEDERAL MINISTRY OF DEFENCE 9,268,197,643
PRESIDENCY 6,941,445,412
FEDERAL MINISTRY OF EDUCATION 6,077,464,382
FEDERAL MINISTRY OF WATER RESOURCES 2,392,707,222
FEDERAL MINISTRY OF AGRICULTURE 2,328,559,042
FEDERAL MINISTRY OF FOREIGN AFFAIRS 2,256,454,780
FEDERAL MINISTRY OF INDUSTRY, TRADE AND
INVESTMENT
1,543,276,666
FEDERAL MINISTRY OF SCIENCE & TECH. 1,208,825,823
SECRETARY TO THE GOVERNMENT OF THE
FEDERATION
1,054,729,908
FEDERAL MINISTRY OF HEALTH 1,034,479,216
MINISTRY
OTHER CAPITAL
PROJECTS
BUDGET AND NATIONAL PLANNING 371,645,307,474
FEDERAL MINISTRY OF AGRICULTURE 37,624,066,632
FEDERAL MINISTRY OF DEFENCE 13,084,945,251
FEDERAL MINISTRY OF WORKS POWER &
HOUSING
11,077,191,566
FEDERAL MINISTRY OF SCIENCE AND
TECHNOLOGY
8,923,900,825
FEDERAL MINISTRY OF INTERIOR 8,019,709,995
NATIONAL SECURITY ADVISER 5,334,084,889
FEDERAL MINISTRY OF EDUCATION 5,175,705,632
FEDERAL MINISTRY OF FOREIGN AFFAIRS 5,124,401,958
FEDERAL MINISTRY OF TRANSPORTATION 5,018,623,215
SECRETARY TO THE GOVERNMENT OF THE
FEDERATION
5,012,620,682
FEDERAL MINISTRY OF PETROLEUM
RESOURCES
4,197,410,560
NATIONAL POPULATION COMMISSION 3,757,590,000
FEDERAL MINISTRY OF SOLID MINERALS
DEVELOPMENT
3,733,511,030
PRESIDENCY 2,624,568,374
FEDERAL MINISTRY OF NIGER DELTA 2,612,456,352
FEDERAL MINISTRY OF HEALTH 2,501,427,422
FEDERAL MINISTRY OF WOMEN AFFAIRS 2,212,406,640
FEDERAL MINISTRY OF INDUSTRY, TRADE AND
INVESTMENT
1,556,745,947
FEDERAL MINISTRY OF LABOUR AND
EMPLOYMENT
1,546,157,513
MINISTRY
PRESERVATION OF
THE ENVIRONMENT
FEDERAL MINISTRY OF WATER RESOURCES 517,798,783
FEDERAL MINISTRY OF SOLID MINERALS
DEVELOPMENT
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
FEDERAL MINISTRY OF WORKS POWER &
HOUSING
120,524,600
PRESIDENCY 115,829,076
FEDERAL MINISTRY OF HEALTH 77,749,562
TOP PRESERVATION OF THE ENVIRONMENT

27. MDAS: OTHER RECURRENT COSTS
MDA GRAND TOTAL
SERVICE WIDE VOTE 370,003,000,000
FEDERAL MINISTRY OF WORKS, POWER & HOUSING -
HQTRS
334,340,097,120
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
FEDERAL MINISTRY OF AGRICULTURE 34,501,127,211
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
NATIONAL SECURITY ADVISER 18,828,960,000
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
AGENCY
15,673,754,700
NATIONAL RURAL ELECTRIFICATION AGENCY 15,341,164,397

28. 220101
220201
220202
220203
220204
220205
220206
220207
220208
220209
220210
220301
220401
220402
220501
220502
220603
220607
220608
BUDGET LINES - LEVEL 3
P
210101
210201
210202
230101
230201
230301
230401
230501

29. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
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
2102 ALLOWANCES AND SOCIAL CONTRIBUTION 568,480,200,134 74.15
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%
2203 LOANS AND ADVANCES 47,070,306 0.00
220301 STAFF LOANS & ADVANCES 47,070,306 100.00
2204 GRANTS AND CONTRIBUTIONS 18,477,702,927 0.81
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%
2206 PUBLIC DEBT CHARGES 1,475,320,000,000 64.81
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
2302 CONSTRUCTION / PROVISION 790,156,865,165 49.31
230201 CONSTRUCTION / PROVISION OF FIXED ASSETS - GENERAL 790,156,865,165 100.00
2303 REHABILITATION / REPAIRS 80,063,786,501 5.00
230301 REHABILITATION / REPAIRS OF FIXED ASSETS - GENERAL 80,063,786,501 100.00
2304 PRESERVATION OF THE ENVIRONMENT 2,783,814,506 0.17
230401 PRESERVATION OF THE ENVIRONMENT - GENERAL 2,783,814,506 100.00
2305 OTHER CAPITAL PROJECTS 507,627,792,426 31.68
230501 ACQUISITION OF NON TANGIBLE ASSETS 507,627,792,426 100.00
GRAND TOTAL 6,077,680,000,000

30. 22010101
22010102
22010103
22010104
22010108
----------
22020101
22020102
22020103
22020104
22020105
22020106
22020201
22020202
22020203
22020204
22020205
22020206
22020207
22020209
--------------------
22020301
22020302
22020303
22020304
22020305
22020306
22020307
22020308
22020309
22020310
22020311
----------------------
22020401
22020402
22020403
22020404
22020405
22020406
22020407
22020408
22020409
22020410-------------------------------------------
22020501
22020502
--------------------------
22020601
22020603
22020604
22020605
22020606
22020701
22020702
22020703
22020704
22020705
22020706
22020707
22020708
-------------------------
22020801
22020802
22020803
22020804
22020805
22020806
----------------
22020901
22020902
22020903
22020904
-------------------
22021001
22021002
22021003
22021004
22021005
22021006
22021007
22021008
22021009
22021010
22021011
22021012
22021013
22021014
22021016
22021019
22021020
22021023
22021027
22021028
22021029
22021030
22021031
22021032
22021034
22021035
22021036
22021037
22021038
22021040
22021041
22021044
22021045
22021046
22021047
22021048
22021049
22021050
22021051
22021052
--------------------------
22030101
22030104
22030105
22030106
---------------------------
22040101
22040102
22040103
22040104
22040105
22040107
22040108
----------------------
22040201
22040202
22040203
22040204
-------------------------
22050102
----------------------------
22050202
-------------------------
22060301
----------------------------
22060707
-------------------------
22060808
--------------------------------
23010101
23010102
23010103
22040203
22040204
-------------------------
22050102
----------------------------
22050202
-------------------------
22060301
----------------------------
22060707
-------------------------
22060808
--------------------------------
23010101
23010102
23010103
23010104
23010105
23010106
23010107
23010108
23010109
23010112
23010113
23010114
23010115
23010117
23010118
23010119
23010120
23010121
23010122
23010123
23010124
23010125
23010126
23010127
23010128
23010129
23010130
23010131
23010132
23010133
23010135
23010138
---------------------------
23020101
23020102
23020103
23020104
23020105
23020106
23020107
23020108
23020109
23020110
23020111
23020112
23020113
23020114
23020115
23020116
23020117
23020118
23020119
23020120
23020121
23020122
------------------------
23030101
23030102
23030103
23030104
23030105
23030106
23030107
23030108
23030109
23030110
23030112
23030113
23030115
23030116
23030117
23030118
23030119
23030120
23030121
23030122
--------------------------
23040101
23040102
23040103
23040104
23040105
----------------------------
23050101
23050102
23050103
23050104
23050111
23050112
23050114
23050115
23050116
23050117
23050118
23050119
23050122
23050123
23050126
23050127
23050128
23050131
23050133
23050138
23050140
23050142
23050144
23050145
23050147
23050149
23050150
23050153
23050154
23050155
23050159
23050160
23050162
23050163
23050164
23050166
23050168
23050169
23050170
23050171
23050172
BUDGET LINES - LEVEL 4

31. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
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
21010101SALARY 1,630,436,911,371 100.00
21010102OVER TIME PAYMENTS 93,500 0.00
2102 ALLOWANCES AND SOCIAL CONTRIBUTION 568,480,200,134 74.15
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
21020103
ENTITTLEMENTS OF FORMER PRESIDENTS/HEADS OF
STATES AND VICE PRESIDENTS/CHIEF OF GENERAL STAFF
2,300,000,000 0.64
21020105
BENEFITS OF RETIRED HEADS OF SERVICE AND
PERMANENT SECRETARIES
2,599,702,192 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
21020204
PAYMENT INTO REDEMPTION FUND (5% OF TOTAL
PERSONNEL COST)
50,195,808,918 23.71
21020205
ADMINISTRATION AND MORNITORING OF OHCSF
GROUP LIFE
36,000,000 0.02
21020206NHIS (MILITARY RETIREES) 2,544,110,811 1.20
21020207
EMPLOYEE COMPENSATION ACT - EMPLOYEES
COMPENSATION FUND
5,500,000,000 2.60

32. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
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
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 24.05
220201 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
22020103INTERNATIONAL TRAVEL & TRANSPORT: TRAINING 904,693,444 3.98
22020104INTERNATIONAL TRAVEL & TRANSPORT: OTHERS 4,072,871,382 17.91
22020105
NIPSS/ NATIONAL DEFENCE COLLEGE PARTICIPANTS
TOUR ALLOWANCE
3,554,184,693 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
22020203INTERNET 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
22020209INTERACTIVE LEARNING NETWORK (ILN) 2,107,434 0.03

33. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
22 OTHER RECURRENT COSTS 2,276,372,794,995 37.45
220203 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
22020401
MAINTENANCE OF MOTOR VEHICLE / TRANSPORT
EQUIPMENT
2,967,268,163 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

34. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
22 OTHER RECURRENT COSTS 2,276,372,794,995 37.45
220205 TRAINING - GENERAL 8,496,220,346 1.55
22020501LOCAL TRAINING 6,842,122,617 80.53
22020502INTERNATIONAL 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
220207
CONSULTING & PROFESSIONAL SERVICES -
GENERAL
4,554,272,301 0.83
22020701FINANCIAL CONSULTING 1,377,295,913 30.24
22020702INFORMATION 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

35. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
22 OTHER RECURRENT COSTS 2,276,372,794,995 37.45
220209 FINANCIAL CHARGES - GENERAL 4,916,380,371 0.90
22020901BANK CHARGES (OTHER THAN INTEREST) 357,769,491 7.28
22020902INSURANCE 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

36. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
22 OTHER RECURRENT COSTS 2,276,372,794,995 37.45
22021029MONITORING ACTIVITIES & FOLLOW UP 212,555,832 0.05
22021030PROMOTION, RECRUITMENT & APPOINTMENT 117,563,744 0.03
22021031CURRICULUM DEVELOPMENT 83,364,330 0.02
22021032
CORPS MEMBERS KITTING, TRANSPORT AND
FEEDING ALLOWANCE
7,053,039,720 1.74
22021034INSPECTORATE 3,384,364 0.00
22021035IPPIS 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
22021038
PRESIDENTIAL AMNESTY PROGRAMME:
REINTEGRATION OF TRANSFORMED EX-MILLITANTS
10,290,850,739 2.54
22021040
PRESIDENTIAL AMNESTY PROGRAMME:
OPERATIONAL COST
1,834,149,261 0.45
22021041CONTINGENCY 12,104,541,421 2.98
22021044
ARMED FORCES ENHANCED RETIREMENT BENEFIT OF
COMMODORES & ABOVE
1,000,000,000 0.25
22021045
IMPROVED REMUNERATION PACKAGE FOR THE
NIGERIA POLICE
10,255,000,000 2.53
22021046
35TH ANNUAL GENERAL MEETING & SYMPOSIUM OF
SHELTER AFRIQUE IN NIGERIA JUNE 2016
400,000,000 0.10
22021047
SEVERANCE BENEFIT OF THE DELTA STEEL COMPANY
PENSION PAY - OFF
2,795,000,000 0.69

37. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
22 OTHER RECURRENT COSTS 2,276,372,794,995 37.45
22021048ARREARS OF SALARY INCREASE 5,000,000,000 1.23
22021049OPERATION ZAMAN LAFIA 10,000,000,000 2.46
22021050
PUBLIC SERVICE REFORMS (INCLUDING PAYMENT
OF SEVERANCE BENEFITS OF CIVIL SERVANTS)
1,500,000,000 0.37
22021051
SERVICE 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

38. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
2203 LOANS AND ADVANCES 47,070,306 0.00
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
2204 GRANTS AND CONTRIBUTIONS 18,477,702,927 0.81
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
22040105
GRANTS 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
220501
SUBSIDY 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

39. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
2206 PUBLIC DEBT CHARGES 1,475,320,000,000 64.81
220603 INSURANCE PREMIUM 113,440,000,000 7.69%
22060301INTEREST - INTERNAL PUBLIC DEBT 113,440,000,000 100.00
220607 INTEREST - INTERNAL PUBLIC DEBT 1,307,400,000,000 88.62%
22060707INTEREST - INTERNAL PUBLIC DEBT 1,307,400,000,000 100.00
220608 INTEREST - EXTERNAL PUBLIC DEBT 54,480,000,000 3.69%
22060808INTEREST - EXTERNAL PUBLIC DEBT 54,480,000,000 100.00

40. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
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
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

41. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
23 CAPITAL EXPENDITURE 1,602,390,000,000 26.37
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
2302 CONSTRUCTION / PROVISION 790,156,865,165 49.31
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

42. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
23 CAPITAL EXPENDITURE 1,602,390,000,000 26.37
2302 CONSTRUCTION / PROVISION 790,156,865,165 49.31
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
2303 REHABILITATION / REPAIRS 80,063,786,501 5.00
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

43. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
23 CAPITAL EXPENDITURE 1,602,390,000,000 26.37
2303 CONSTRUCTION / PROVISION 80,063,786,501 5.00
23030119“”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 0.17
230401PRESERVATION 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
23040104INDUSTRIAL 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 31.68
230501ACQUISITION 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
23050116
SUSTAINABLE DEVELOPMENT GOALS MONITORING
AND EVALUATION
1,581,777,918 0.31
23050117CONSULTANCY, SURVEY AND SHORT TERM STUDIES 474,533,376 0.09
23050118
COMMUNICATION AND ADVOCACY (MDG)
REPORTING 2011 MDG
427,080,038 0.08
23050119SPECIAL INTERVENTION 200,000,000,000 39.40

44. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
23 CAPITAL EXPENDITURE 1,602,390,000,000 26.37
2305 OTHER CAPITAL PROJECTS 507,627,792,426 31.68
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
23050127
REFUND TO STATES FOR FEDERAL GOVERNMENT ROAD
PROJECTS
7,612,813,952 1.50
23050128
SPECIAL INITIATIVE FOR WOMEN PARTICIPATION IN
AGRICULTURE, WATER, SPORT, COMMUNICATION
TECHNOLOGY
1,500,000,000 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
23050142
CAPITAL DEVELOPMENT OF NATIONAL INSTITUTE FOR
LEGISLATIVE STUDIES
2,000,000,000 0.39
23050144
NATIONAL 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
23050149
FEDERAL INITIATIVE FOR NORTH EAST (PILOT
COUNTERPART FUNDING CONTRIBUTION)
12,000,000,000 2.36

45. BUDGET LINES AND TOTAL ALLOCATION
CODE BUDGET LINE ALLOCATION %
23 CAPITAL EXPENDITURE 1,602,390,000,000 26.37
2305 OTHER CAPITAL PROJECTS 507,627,792,426 31.68
23050150
COUNTERPART FUNDING INCLUDING GLOBAL
FUND/HEALTH
3,500,000,000 0.69
23050153
SUPPORT TO UNDP MILLENIUM CAMPAIGN
PROGRAMME NIGERIA IN AFRICA/AFRICAN
PARLIMENTARIAN PROGRAMME
500,000,000 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
23050162
FINANCING 0F THE IMPLEMENTATION OF THE NIGERIA
NUCLEAR POWER PROGRAMME
2,000,000,000 0.39
23050163
MATCHING GRANT FOR THE 'SAFE SCHOOL INITIATIVE'
PROGRAMME
1,600,000,000 0.32
23050164
REHABILITATION OF EXISTING 23 NOS FEDERAL
SECRETARIAT IN THE STATES OF THE FEDERATION
1,000,000,000 0.20
23050166
CONSTRUCTION OF FEDERAL SECRETARIAT IN EKITI
STATE
1,000,000,000 0.20
23050168TRANSITION TO SUSTAINABLE DEVELOPMENT GOAL 1,109,037,225 0.22
23050169PROVISION FOR SDG PROGRAMMES 5,378,044,922 1.06
23050170
FEDERAL MINISTRY OF FINANCE: SPECIAL
PROGRAMMES FOR IMPROVING EFFICIENCY
500,000,000 0.10
23050171CAPITAL EXIGENCIES 12,500,000,000 2.46
23050172
HEAD OF SERVICE (FEDERAL GOVERNMNT STAFF
HOUSING LOANS BOARD)
1,000,000,000 0.20
GRAND TOTAL 6,077,680,000,000

46. ANALYSIS OF SELECTED
BUDGET LINES

47. 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:
6.1Bn
ENTITTLEMENTS OF FORMER PRESIDENTS/
HEADS OF STATES AND VICE PRESIDENTS/
CHIEF OF GENERAL STAFF
BENEFITS OF RETIRED HEADS
OF SERVICE AND
PERMANENT SECRETARIES
2.6Bn
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

48. TRAINING - GENERAL
ANALYSIS OF SELECTED BUDGET LINES
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

49. ANALYSIS OF SELECTED BUDGET LINES
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

50. SUSTAINABLE DEVELOPMENT GOAL
SUBSIDIES
ANALYSIS OF SELECTED BUDGET LINES
MEAL SUBSIDY TO GOVERNMENT SCHOOLS
SUBSIDY TO PRIVATE COMPANIES
6.84Bn
3.92m
10.44Bn
TRANSITION 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)

51. Reference –
Budget Office Of the Federation (2016 Appropriation Bill)
http://www.budgetoffice.gov.ng
1

52. Analyst: Wale Micaiah
e: walegate@yahoo.com
m: 08078001800
w: www.statisense.com
Freely share, freely use and
freely acknowledge the
source – © Wale Micaiah