A budget is telling your money where to go instead of wondering where it went. – Dave Ramsey
For Governor Ahmed Aliyu, his annual budgets are more than a financial document; it is a deliberate and clear expression of his governance priorities, a roadmap for development, and a framework for accountability. Each of his budget reflects not only projected revenues and expenditures, but also a stated commitment to transparency, effective governance, and the delivery of tangible outcomes. Through these budgets, the administration has sought to translate promises into action and intent into measurable results.
Except for the 2023 budget inherited from his predecessor, Aminu Tambuwal the 2024 and 2025 budgets crafted under Governor Aliyu’s leadership have consistently focused on fundamental questions: which challenges matter the most; how public spending can deliver the greatest benefit to the people; and how limited financial resources can be deployed to drive holistic development across the state.
Sokoto State’s 2025 and 2026 budgets, presented under this administration, provide a timely opportunity to interrogate these questions. Coming at a period marked by fiscal pressure, persistent insecurity, and deep social needs, the two budgets together offer a useful lens for assessing not only the promises embedded in Governor Aliyu’s 9-Point SMART Agenda, but also the extent to which those promises have been translated into service delivery.
Beyond the figures and optimistic projections lies a more important story, one about the choices made, and the gap that often exists between allocation and impact.
This article examines the 2025 and 2026 budgets side by side to assess whether spending priorities align with stated goals and whether past performance supports the promises contained in the 2036 budget. In doing so, it seeks to shift the conversation from how much was spent to how effectively public resources have actually worked and are working for the people of Sokoto State.
Like James W. Frick eloquently stated: “Don’t tell me where your priorities are. Show me where you spend your money and I’ll tell you what they are”.
We have established that budgets are more than financial documents; and that they also moral statements that reveal what the Ahmed Aliyu administration values, prioritizes, and how it imagines the future. And that Sokoto State has boldly confronted the security challenges, development deficits, and deep socio-economic vulnerabilities that it inherited, and that the annual budgets are a declaration of its intent to rewrite its development trajectory.
Governor Ahmed Aliyu’s 2026 budget therefore deserves careful, critical, and balanced scrutiny. The proposed 2026 budget is striking in both its size and ambition. With a total outlay of approximately ₦758.7 billion, it is among the largest in the state’s history. Yet size alone is a poor measure of success. What matters most is the structure of the budget, the realism of its revenue assumptions, the clarity of its priorities, and its capacity to translate spending into tangible improvements in citizens’ lives. And on these the governor is spot on.
One of the most notable features of the 2026 budget is its strong tilt toward capital expenditure, with roughly 72 % allocated to capital projects and only 28 % to recurrent spending. This no doubt signals a development-oriented agenda. This is not surprising considering that the governor has never hidden the fact that roads, schools, hospitals, water infrastructure, and agricultural investments are essential for long-term economic development of the state, especially because of the significant infrastructure gaps it inherited.
While capital-heavy budgets come with inherent risks. The performance of the 2024, 2025 budgets show that it’s achievable. So for Sokoto State the question of how much is allocated to capital projects, and how much is actually delivered doesn’t apply. The fear that Sokoto State budget might suffer same fate with Nigeria’s public finance history that is littered with ambitious capital budgets, but ultimately undermined by low implementation rates, abandoned projects, and inflated costs is not supported by facts. Indeed, for Sokoto State, the challenge will not be ensuring that capital allocations translate into completed, functional assets rather it’s about increasing its budget performance from about 65% to an ambitious 75%.
Infrastructure, by its nature, does not sustain itself. Roads require ongoing maintenance, hospitals depend on steady supplies of consumables, and schools rely on qualified teachers and learning materials. Within this context, there are strong indications that the relatively lean recurrent budget has been structured to sustainably operate and maintain the assets already constructed.
Any serious analysis of the 2026 budget must interrogate the revenue side with equal rigor. While Sokoto State continues to rely significantly on federal allocations, its Internally Generated Revenue (IGR) has increased substantially in recent years, and contributing a more meaningful share to the total income. This improvement, driven by stronger fiscal discipline and revenue administration, places the state in a better position to withstand external shocks such as oil price volatility or adjustments in federal fiscal policy. As a result, the revenue projections underpinning the 2026 budget are not particularly vulnerable. Notably, the state has so far been able to finance its numerous development projects without resorting to borrowing from commercial banks, underscoring a cautious and sustainable approach to public finance.
The administration’s emphasis in avoiding borrowing is highly commendable, especially in an era where many states are weighed down by unsustainable debt. Fiscal restraint enhances credibility and protects future budgets from excessive debt servicing. Yet caution must not become paralysis. Strategic, well-structured borrowing for productive investments especially in sectors like agriculture, water, and energy to accelerate growth should if necessary be considered especially its capacity to deliver long-term returns.
Budgets speak through their allocations. In the 2026 proposal, security, education, health, agriculture, and water infrastructure have emerged as priority sectors for the administration of governor Aliyu. This alignment broadly reflects both the state’s development needs and Governor Aliyu’s stated policy agenda.
Security spending is particularly significant. Given persistent banditry and insecurity in parts of eastern Sokoto State, allocating huge resources to security infrastructure, logistics, and coordination with federal agencies is not an option. Without improved security, investments in education, agriculture, and commerce cannot yield their intended results.
Health and education allocations are also notable, with health receiving around 16% of the total budget, exceeding some minimum benchmarks and underscoring the administration’s recognition of human capital development. Available evidence suggests that sustained investments in primary healthcare, maternal services, and essential medical supplies are beginning to strengthen health outcomes and reduce avoidable morbidity, key drivers of long-term improvements in life expectancy.
In education, increased funding for teacher development, school infrastructure, and learning materials has contributed to increased enrollment, attendance, and instructional quality. While improvements in literacy rates typically emerge gradually, these interventions are creating conditions that support stronger learning outcomes. Together, progress in health and education is enhancing human capital and, by extension, improving productivity and economic participation, particularly among young people and rural communities.
Agriculture, the backbone of Sokoto’s economy, also features prominently. If effectively implemented, investments in irrigation, extension services, and value chains would significantly improve food security, rural incomes, and employment.
Another encouraging aspect of the Governor Aliyu’s 2026 budget process is the administration’s emphasis on citizen engagement through town-hall meetings and consultations. Participatory budgeting helps align public spending with community needs and strengthen public trust. While participation must extend beyond consultation, it’s the responsibility of the Citizens to track implementation, and hold public officials accountable for results. The governor has shown by words and actions to be a democrat and accountable. The N200,000 monthly imprest for schools was the outcome of the town hall meeting.
Another lens for evaluating the 2026 budget is its alignment with the governor’s broader policy framework, because the coherence between policy statements and budgetary allocations enhances credibility and effectiveness.
The allocations largely reflect the administration’s stated priorities in health education, water, agriculture, and security. This coherence is important. Budgets that contradict policy statements undermine credibility and effectiveness.
Equally important is continuity: whether ongoing projects are completed before new ones are initiated, and whether lessons from past implementation challenges have been incorporated into the 2026 plan.
The other question that must asked is how does the 2026 budget build on previous budgets? Are ongoing projects being completed before new ones are initiated? Have the lessons from past implementation challenges been incorporated into the 2026 budget? Continuity and institutional memory are often overlooked but critical for development planning.
Ultimately, the success or failure of the 2026 Sokoto State budget will not be determined in the House of Assembly or on paper, but in communities across the state. Will rural farmers see better access to water and markets? Will mothers find functional primary healthcare centers? Will children learn in safer, better-equipped schools? Will roads reduce travel time and improve commerce?
Encouragingly, the Ahmed Aliyu administration has demonstrated capacity for timely implementation of the budget. The establishment of a procurement agency, the appointment of competent leadership, and the political will to act decisively suggest an understanding that without robust implementation frameworks, even the most well-intentioned budget risks becoming a catalogue of missed opportunities.
Governor Ahmed Aliyu’s 2026 budget is, by many measures, ambitious and development-oriented. Its emphasis on capital investment, social sectors, and fiscal restraint reflects a desire to reposition Sokoto State for long-term growth. And it’s an ambition that is matched by realism, discipline, and transparency. In the end, history will not judge the 2026 budget by its size, but by what it delivers. So, for the government, the challenge is clear: turn numbers into impact, plans into projects, and allocations into lasting improvements in the lives of Sokoto’s people.
