In the 2019 assessment by the World Bank supported FG-SFTAS Program, only 10 state met the criteria for Disbursement linked indicator (DLI) 1.2 on Budget credibility in 2019, meaning that only those 10 States had deviations of less than 25% between their 2019 approved Budget and 2019 actuals expenditures. This is a critical problem that affects the ability of the international Community to rely on the State’s Budget as a planning tool and adequately support the States. The criteria for DLI 1.2 is even stricter in 2021, State must achieve deviation less than 15% between their approved Budget and Actual expenditure to be eligible for the $1m grant for this DLI 1.2 in the SFTAS program.

It is based on this premise that the Commission undertook the performance report to look at the Capital Budget performance of MDAs, their challenges and reasons for poor performances in other to advise the Government on ways to improve where necessary in other to achieve the above goal.


According to most MDAs, the performance of the 2020 revised budget was very poor as a result of a challenges arising from the impact of Covid-19 pandemic in the State that cut across various critical areas of Revenue generation, human Endeavour such as Health, food security, Education, Social-economic, environmental, security, Etc.  These challenges led to the review of the 2020 budget by 24 percent affecting only the capital expenditure and overhead costs.

The Government deemed it necessary to review the budget to meet up with physical realities, but as the case may be those realities were not met because, only 19,263,192,255.42 which is 25% of 76,370,800,260 of the Capital Expenditure fund was expended for capital projects in the state. Below is a summary of MDAs performances.

MDAsRevised Budget
2020 =N=
2020 =N=
Variance =N=
% Performance
Ministry of Works and Energy Development10,610,000,00010,861,295,438(251,295,437.84)102
Rural Access Mobility Programme (RAMP)2,005,184,0002,005,184,000-100
Adamawa State Scholarship Trust Fund628,500,000516,415,858.00112,084,142.0082
Ministry of Finance5,203,093,7002,639,015,994.002,564,077,706.0051
Office of the Secretary to the State Government371,999,690155,372,731 216,626,959.35 42
Ministry of Housing and Urban Development5,676,350,0001,531,711,485.334,144,638,514.6727
Ministry of Lands and Survey160,000,00036,709,740 123,290,260.00 23
Board of Internal Revenue163,735,90030,916,500 132,819,400.00 19
Bureau for Public Procurement780,000,000117,221,344662,778,656.0015
Ministry of Chieftaincy Affairs224,767,90026,378,125.00198,389,775.0012
Ministry of Livestock & Aquaculture Development250,000,00028,079,728.6221,920,271.4011
Ministry of Mineral Resources Development515,429,900 49,314,000.00 466,115,900.00 10
Ministry of Water Resources1,658,890,600153,000,000 1,505,890,600.00 9
Adamawa State Emergency Management Agency (ADSEMA)968,450,00088,960,801879,489,199.009
Ministry of Health and Human Services12,383,883,540 965,411,511.00 11,418,472,029.00 8
Ministry of Commerce, Trade and Industries197,100,0003,000,000194,100,000.002
Adamawa State Planning Commission3,256,200,30056,144,761 3,200,055,538.75 2
Ministry of Agriculture906,500,0005,225,000901,275,000.001
Grand Total76,370,800,26019,263,192,25557,107,608,004.5825

Challenges of poor Budget implementation in the State

  1. Delay in presentation and approval of MEMO
  2. Non release of the approved funds to MDAs
  • Delay in the presentation of MDAs work plan
  1. Delay in the procurement related issues
  2. Poor concept of MDAs toward Budget
  3. Unrealistic Budget benchmark
  • No release of Government Contribution Counterpart fund (GCCC)



Way forward 

  1. Timely approval should be made to MDAs with available resources
  2. Government should release GCCC to all MDA with performing projects where funds are available
  • Timely release of fund to MDAs
  1. MDAs should develop their work plan