Who Benefits? Assessing Equity and Inclusion in Nigeria’s 2026 Budget examines how federal capital spending addresses the needs of women and girls, youth, persons with disabilities, out-of-school children, Almajiri and rural communities.

The report finds that only N5.09 trillion, representing 15.76% of capital expenditure, is linked to at least one of these six groups. It highlights gaps in funding and the need for more inclusive budget implementation.