EduSpendNG · Quarterly Report · Bauchi State
Tracking budget allocation, releases and spending across the Ministry of Education and the Ministry of Higher Education — 16 MDAs.
₦877.05bn
State Budget
Approved 2026 budget
₦131.72bn
Education Budget
MoE + Higher Education
₦19.20bn
Q1 Education Spend
Actual Q1 spending
14.6%
Q1 Performance
Actual against approved
Bauchi State approved a total 2026 budget of ₦877.05bn. The two education ministries together account for ₦131.72bn — 15.0% of the state budget. By end of Q1, the education sector had spent ₦19.20bn: 14.6% of its annual education budget and 13.3% of total state Q1 actual expenditure. This is below the simple 25% quarterly benchmark. If the education sector had spent at a straight-line quarterly pace, Q1 spending would have been ₦32.93bn — actual spending was lower by ₦13.73bn.
The Ministry of Education performed better (20.6%), driven primarily by the Ministry of Education proper (₦8.76bn, 22.9%) and SUBEB (₦6.58bn, 20.6%). The Ministry of Higher Education performed significantly below target at 6.0% — its capital execution was just 1.0% despite capital representing 68.1% of its approved budget. The weakest areas are the agencies at the centre of inclusion and second-chance education.
Bauchi State approved a total 2026 budget of ₦877.05bn. The two education ministries together account for ₦131.72bn — 15.0% of the state budget. By end of Q1, the education sector had spent ₦19.20bn, representing 14.6% of its annual education budget.
Q1 implementation was below the simple 25% quarterly benchmark. If the sector had spent at a straight-line pace, Q1 spending would have been ₦32.93bn. Actual spending was lower by ₦13.73bn.
The Ministry of Education carried most of Q1 implementation with an approved budget of ₦77.19bn and Q1 actual spending of ₦15.93bn — a performance rate of 20.6%.
The Ministry of Higher Education had an approved budget of ₦54.53bn but Q1 actual spending of only ₦3.27bn — a performance rate of 6.0%, pulling the whole sector average down.
The weakest areas are agencies at the centre of inclusion and second-chance education: Mass Education (6.3%), State Library Board (5.7%), Nomadic Education (9.3%), and Special Schools (9.4%). Their low capital and operational performance should be followed closely.
The College of Education, Dass recorded a Q1 performance of just 0.2% — the weakest in the Higher Education sub-sector. A dedicated discussion is needed on releases, payroll status and capital project readiness.
Source: Bauchi State Q1 2026 Budget Performance Extraction · July 2026. MoE = Ministry of Education; MHE = Ministry of Higher Education.
Showing all 16 MDAs across both education ministries. Download the full dataset for complete economic classification data.
An aggregate Q1 performance of 14.6% is below the 25% straight-line benchmark, with a gap of ₦13.73bn. Education's share of actual Q1 state spending (13.3%) also fell short of its 15.0% share in the approved budget. The Ministry of Education showed a stronger start at 20.6%, but this masks the very weak performance of the five inclusion-facing agencies — Mass Education, Nomadic Education, Special Schools, State Library Board, and Teacher's Service Commission — which together received less than 4% of Ministry of Education Q1 spending.
The Ministry of Higher Education's 6.0% performance was driven almost entirely by personnel spending (79% of its Q1 actual). Capital execution was just 1.0% despite capital representing 68.1% of the Higher Education approved budget. Several institutions recorded zero capital spending. This means laboratories, hostels, lecture halls, libraries, workshops and other development projects recorded weak implementation in the first quarter.
The Bauchi State Gender in Education Policy and re-entry guidelines require working budgets for counselling, safe spaces, functional WASH, re-entry tracking, catch-up support, assistive devices, referral systems and outreach to hard-to-reach communities. When overhead and capital releases are weak at inclusion-facing agencies, these commitments face implementation risk in Q2 and beyond.
Protect education's implementation share — education has 15.0% of the state budget but only 13.3% of Q1 actual spending. Q2 releases should close this gap.
Improve releases to inclusion-facing agencies (Mass Education, Nomadic Education, Special Schools, State Library Board) before end of Q2 — each fell below 10%.
Prepare a Q2 recovery plan for institutions below 6% performance. College of Education, Dass (0.2%) needs an immediate dedicated discussion on payroll status and capital project readiness.
Connect the ₦6.58bn Q1 spending to basic education outputs: classrooms, rehabilitation, teaching materials, teacher support, WASH and safe school facilities.
Separate routine spending from transformation spending. Personnel payments keep the system stable, but infrastructure, WASH, safe schools, libraries and inclusive facilities determine whether the system improves.
Suggested Citation
EduSpendNG / Young Leaders Network. (2026). Q1 2026 Education Budget Performance Analysis: Bauchi State. Bauchi, Nigeria: EduSpendNG.