How much of their approved budgets did Nigerian states spend in the first half of 2026? BudgIT’s H1 2026 Total Expenditure Performance by State examines expenditure across 34 states, comparing their total budgets with actual spending by the end of Q2 2026.

The 34 states budgeted a combined N35.22tn and spent N8.60tn, representing 24.4% of their combined budgets.

Oyo recorded the highest expenditure performance at 43.4%, followed by Bauchi at 42.6% and Ekiti at 37.9%. At the lower end, Enugu recorded 10.5%, followed by Cross River at 11.1%.

The figures show differences in how states implemented their budgets during the first half of the year. Citizens can use this information to compare expenditure performance across states and track how public funds are being spent.