Education Fund: Leaving No Child Behind - 2021 Education Budget Analysis - BudgIT
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Education Fund: Leaving No Child Behind 2021 Education Budget Analysis
BudgIT is a civic organisation driven to make the Nigerian budget and
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© 2021
Disclaimer: This document has been produced by BudgIT to provide information on budgets
and public data issues. BudgIT hereby certifies that all the views expressed in this document
accurately reflect our analytical views that we believe are reliable and fact- based.
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of information provided in this Report.
02
This document examines
the education sector data
and its importance in helping
the government spend the
money disbursed to the
sector. Speaking of the
education data and its
availability, budgetary
allocations from the
Federal government on
salaries, infrastructures
and overheads are
available in the public space.
N
10.8tn
Nigeria’s budget in
nominal terms grew
from N4.5trillion in 2015
to N10.8trillion in 2020.
03
able to mobilise private capital as its
budget cannot plug an infrastructure
deficit that requires $100billion
annually for the next decade.
Executive With its severe dependence on oil
over the decades, Nigeria has finally
accepted the reality that it cannot
Summary sustain this dependence as prices
have significantly tumbled while the
cost of governance has ballooned.
President Muhammadu Buhari’s
government has intentionally
increased Nigeria’s budget size
despite its weak ability to improve
revenues. Nigeria’s budget in nominal
terms grew from N4.5trillion in 2015
to N10.8trillion in 2020. With the
inclusion of 60 Government-Owned
Enterprises (GOEs) whose total
expenditure stands at N1.35trillion,
the Nigerian approved budget in
2021 stands at N13.58trillion. While
O
n October 8, 2020,
the expenditure component of the
President Muhammadu
budget might have expanded, the
Buhari presented the 2021
federal government’s actual revenue
Budget for approval. Coincidentally,
has only increased from N3.24trillion
on this day in 2019, the President
in 2015 to N3.86trillion as of 2019.
presented the 2020 budget to the
This represents a 19.3per cent
National Assembly for approval.
increase. FG has continually met its
expenditure through debt escalation
This year’s budget was presented in
and unfunded deficits provided by
2.4m the context of a global pandemic
that has not only claimed over 2.4m
lives globally but has also caused
the Central Bank of Nigeria.
This document examines the
This year’s budget was economic losses to citizens and
education sector data and its
presented in the context companies in Nigeria. To cushion the
importance in helping the
resultant financial hardships due to
of a global pandemic that this pandemic, the government has
government spend the money
disbursed to the sector. Speaking of
has not only claimed over set up an MSME Survival Fund,
the education data and its
2.4m lives globally but has Nigeria Youth Investment Fund, CBN
availability, budgetary allocations
Support programme to aid specific
also caused economic from the Federal government on
sectors.
losses to citizens and salaries, infrastructures and
overheads are available in the public
companies in Nigeria. As of Q2 2020², Nigeria has a high
space. However, data on the number
unemployment rate of 27.1per cent
of teachers and lecturers across the
and a high poverty incidence.
country, the number of primary,
Nigeria also faces the constraint of
secondary and tertiary students in
weak revenue growth, with its
the country, enrollment and school
revenue per capita less than 8
performance distribution across all
percent. The country has not been
04
levels are not available in the public improve the quality of education and
space. This could be achieved if the expand access if it hopes to compete
government can finance data in the increasingly competitive world
gathering in the sector. and end education tourism. The
budgetary allocation to the
At BudgIT, we believe that a well- education sector, as approved in the
educated and healthy workforce is 2021 budget, relative to the size of
vital if Nigeria hopes to reverse the the budget and its population, is at
decline in education data concerning 8.1per cent with UBEC and tertiary
personnel, school performance, (TETFund) intervention.
infrastructures and teaching aids.
Nigeria will need to significantly UNESCO recommends that the
N2.07tn improve its health and education
sectors if the government and
citizens’ aspirations are to be met.
government should commit 15 per
cent to 20 per cent of the nation’s
budget to education if we hope to
The 2021 education budget Generally, colossal spending cum reverse the decline trend. This means
investments must be pumped into that the 2021 education budget
should be within the range
these two critical sectors in the should be within the range of N2.03
of N2.03 trillion to
economy; the health and education trillion to N2.7 trillion — not N
N2.7 trillion — not sectors. 1.09trillion. The N1.09 trillion can
N 1.09trillion. even be contested since TETFund
The world is transitioning into a intervention is not captured in the
knowledge-powered economy. With budget.
the wave of automation and artificial
intelligence threatening labour
intensive jobs, Nigeria will need to
“The world is transitioning
into a knowledge-powered
economy. With the wave of
automation and artificial
intelligence threatening
labour intensive jobs,
Nigeria will need to improve
the quality of education
and expand access if it
hopes to compete in the
increasingly competitive
world and end education
tourism.
05
Introduction
Fiscal Framework however, to be noted that Nigeria is
still facing the existential challenge of
The Federal Government (FG) plans the coronavirus pandemic and its
to spend N13.58 trillion in 2021, with aftermath. The budget deficit will be
significant resources allocated to financed mainly by new borrowings,
capital expenditure. N4.13trillion privatisation proceeds and
(including the capital projects in the drawdowns on multilateral and
statutory transfers) or 30.4per cent bilateral loans secured for specific
of its total budget will be devoted to projects and programmes.
capital. Simultaneously, while the
remaining amount will be spent on As of June 2020, Nigeria’s debt stock
recurrent items if the National stood at N31 trillion, according to the
N31tn
Assembly passes the budget. debt management office. The new
borrowing pushes the debt profile of
The sum of N7.98trillion is estimated the cash-strapped government to
as the total Federal Government over N35 trillion. The debt profile will
As of June 2020, Nigeria’s
revenue projection in 2021. This continue to increase as long as we
debt stock stood at
comprises oil revenue at miss the revenue projection. For
N31 trillion, according to N2.01trillion, non-oil tax revenues of instance, in 2016, revenue projections
the debt management N1.49 trillion and other revenues of fell short by 23 percent; in 2017, it fell
office. The new borrowing N4.48trillion. This is a 6.3 per cent short by 47.73 per cent and in 2018 by
pushes the debt profile decrease from the 2020 45 per cent. Furthermore, the
of the cash-strapped comparative estimate of projected revenue in 2018 was N7.1
government to over N8.52trillion inclusive of the trillion and Nigeria did miss the mark
N35 trillion. Government Owned Enterprises. by 45 per cent. In 2019 and 2020,
The federal government’s revenue in Nigeria missed the mark by 32
2019 was N7.59 trillion, compared to percent and 27percent respectively.
its N3.86trillion revenue in 2018 and This indicates that overall, a good
the N2.66trillion it had in 2017. part of our revenue projections has
not been based on empirical
The N7.98trillion revenue indicates evidence.
that the Federal Government would
have to fund the budget deficit of Budget Performance
N5.6trillion through borrowing. The
deficit represents 3.7per cent of the As of June 2020, the federal
estimated GDP, slightly above the 3 government projected a revenue of
per cent threshold set by the Fiscal N2.92 trillion but only raised N1.65
Responsibility Act of 2007.” It is, trillion, being 56 per cent budget
06
performance. The surprise element is total of about N1.2 trillion had been
that oil revenue outperformed released for capital projects.
projections as FG share of oil revenue According to the 2021 budget speech
was N820 billion, compared to a by Mr President, every Federal MDA
target of N506 billion. Nigeria has received at least 50 per cent of its
poorly complied with OPEC cuts; a 2020 capital expenditure budget.
measure meant to boost oil price While revenues might remain grossly
that significantly tanked in half-year deficient, Nigeria has not failed to
2020. While FG budgeted $28 per keep up expenditure, rightly needed
barrel, average oil prices for the half during the current fiscal atmosphere.
of the year stood at $37 per barrel. With revenue of N1.65 trillion as of
June 2020, FG still spent N4.46 trillion
As of July 2020, the Federal as against a pro-rated budget of
Government’s actual revenue N5.41 trillion. This means that Nigeria
available for the budget was N2.10 spends 2.7 times what it earns. About
trillion. This revenue performance 67 per cent of the total expenditure
was only 68 percent of our prorated remained allocated to personnel
target in the revised 2020 budget. At costs (N1.42 trillion) and debt service
N992.45 billion, oil revenue costs (N1.56 trillion).
performed well above our budget
N2.10tn
target, by 168 per cent. Non-oil tax We could not ascertain the 2020
revenues totalled N692.83 billion, education budget performance as at
which was 73 per cent of the revised the time of this publication due to the
target. lack of data/information. The
As of July 2020, the Federal quarterly implementation reports
Government’s actual On the expenditure side, as of July available are Q1 and Q2, which has no
revenue available for the 2020, a total of N5.37 trillion was data on disbursement to the
budget was N2.10 trillion. spent against the pro-rated education sector. The claim of at
This revenue performance expenditure of N5.82 trillion. least 50 per cent disbursement to
was only 68 percent of Accordingly, the deficit was N3.27 MDAs as stated by President Buhari
our prorated target in trillion. This represents 66 per cent of cannot be verified when we
the revised 2020 budget. the revised budgeted deficit for the published this document. This is due
whole year. According to President to a lack of information on Q1 and Q2,
Buhari, the 2020 capital budget while Q3 and Q4 reports are yet to be
implementation started in the first published by the Budget Office of the
quarter for the first time in recent Federation.
years. As of 15th September 2020, a
07
Education
The allocation to the Education
sector in the 2021 budget shows an
allocation of N771.5 billion (including
the UBEC allocation) out of a total
Sector budget size of N13.58 trillion. This
means that the sector got a 5.68
percent allocation. However, if
Allocation
TETFund (intervention funds for the
tertiary institutions) allocation of
N323.3 billion were included, then
the total budget to the sector would
Analysis be N1.09 trillion, which is an 8.6
percent allocation.
Certain schools of thought will argue
that the TETfund allocation should
not be added as part of the
The education sector has been government’s funding since it does
deteriorating over the last 20 years not appear in the budget and
due to inadequate funding. It is because it is funded through an
essential to state the importance of education tax of 2 percent on the
adequate funding in the education profit of all registered companies
sector. With proper funding, operating in Nigeria.
teachers’ training, infrastructure in
N1.09tn all schools (basic, secondary and
tertiary levels), teaching and
learning aids can be executed.
Table 1 below breaks down the
Education sector allocation,
including Recurrent allocation
If TETFund (intervention (personnel and overheads), Capital
funds for the tertiary This will limit educational tourism. allocation and UBEC allocation. In
institutions) allocation of The education system in Nigeria is contrast, table 2 shows the allocation
N323.3 billion were not functioning at the optimal level, breakdown of Recurrent allocation
included, then the total which is a threat to the country’s (personnel and overheads), Capital
future social and economic allocation, UBEC allocation, TETFund
budget to the sector
development. The out-of-school and the percentage of the total
would be N1.09 trillion,
children and half-baked graduates allocation against the total budget
which is an 8.6 percent Nigeria produces every quarter size.
allocation. transcends into high unemployment
rates, which is a ripple effect of the
decay in the sector.
08
Table 1: Education Sector, without TETFund
Expenditure Details Amount (N)
Personnel Cost (including UBEC allocation of N70.05billion) 579,858,298,292
Overhead 35,430,765,996
Recurrent (Personnel+Overhead) 615,289,064,288
Capital 156,172,307,765
Total Allocation to Education Ministry (Recurrent + Capital)
including UBEC allocation 771,461,372,053
Total allocation to Education sector (without TETFund) 771,461,372,053
per cent of the allocation of Education against the total
5.68
budget size
Total Budget Size 13,588,027,886,175
Table 2: Education Sector, with TETFund
N2.7tn Expenditure Details
Personnel Cost (without UBEC allocation)
Overhead
Amount (N)
509,806,445,120
35,430,765,996
The 2021 budget of Recurrent (Personnel+Overhead) 545,237,211,116
education should be in Capital 156,172,307,765
the region of N2.7 trillion — Total Allocation to Education Ministry (Recurrent + Capital)
excluding UBEC allocation 701,409,518,881
not the N1.09trillion if Amount Provided for UBEC 70,051,853,172
TETFund allocation of 323,290,000,00
Transfers to TETFund
N323.3billion is included
Total allocation to the Education sector 1,094,751,372,053
(if excluded, the sector
Percent of the allocation of Education against the total 8.06
got an allocation of budget size
N771.5 billion). Total Budget Size 13,588,027,886,175
The UNESCO’s Incheon Declaration budget of education should be in the
recommends that the government region of N2.7 trillion — not the
should commit 15 per cent to 20 N1.09trillion if TETFund allocation of
percent of the nation’s budget to N323.3billion is included (if
education if we hope to reverse the excluded, the sector got an
trend of decline, meaning the 2021 allocation of N771.5 billion).
“
The UNESCO’s Incheon
Declaration recommends
that the government
should commit 15% to
20% of the nation’s budget
to education if we hope
to reverse the trend of
decline.
10
09
Table 3
Education Budget Trend Analysis
Personal Cost
Amount in N’bn
700
600
509.8
500 456.3
441.3 429.6
426.9 407.8
400 376.2
300
200
100
2015 2016 2017 2018 2019 2020 2021
Overhead Cost
Amount in N’bn
35.6
35.4
35
31.5 33.8 33.9
30
25
20
18.5
17.9
15
15
10
5
0
2015 2016 2017 2018 2019 2020 2021
Recurrent Expenditure
Amount in N’bn
700
615.3
600
490.3
500
459.6 463.4
439.3
444.8 398.8
400
300
200
100
0
2015 2016 2017 2018 2019 2020 2021
10Table 3
Education Budget Trend Analysis
Total Budget Size
Amount in N’tn
16,000 13.59
14,000
12,000
9.12 10.59
10,000
8000
7.29
6000 8.91
4000
6.08
4.49
2000
0
2015 2016 2017 2018 2019 2020 2021
Education Budget as % of Total
%
14
12.46
12
10 9.17
8 7.31 7.04 7.10
6.50
6 8.60
4
2
0
2015 2016 2017 2018 2019 2020 2021
The education sector has 218 agencies. Thus, the allocation of N771.5 billion will be shared amongst
the 218 agencies. Since we already know the sector's total budget, it is crucial to break down the
allocations into Basic Education (UBEC), Federal Secondary Schools (Unity Schools) and Tertiary
Schools. We will also look at the allocations to the examination bodies, commissions, councils and
boards.
11Table 3
Education Budget Trend Analysis
Capital Expenditure
Amount in N’bn
160 156.2
140
120
102.9 84.7
100
80
56.9
60 58.7
40
35.4
23.5
20
0
2015 2016 2017 2018 2019 2020 2021
UBE Budget
Amount in N’bn
120
112.4 111.7
109.1
100 92.5
70.1
80 77.1
68.38
60
40
20
0
2015 2016 2017 2018 2019 2020 2021
*Education Budget
Amount in N’bn
800 771.5
686.8
700
634.6
606
600 557
552
544
500
400
300
200
100
0
2015 2016 2017 2018 2019 2020 2021
*without UBEC and TETfund.
12“
Basic education is the
local and state governments
responsibility; however,
federal government support
has shifted the responsibility
13 from the state government
to the Federal government.The Examination Bodies
The sector has 4 examination project in 2021, but JAMB has an
bodies, though the West African allocation of -N15 million, which
Examination Council (WAEC) has raises lots of questions.
The local and local and international while the
other 2 comprises the National To avoid assumptions, BudgIT wrote
international WAEC
Examination Council (NECO) and the agency (JAMB) and the Education
offices will spend
Joint Admissions Matriculation Ministry to explain why JAMB has a
N4.14bn
Board. minus (-15 million Naira) for its capital
allocation. However, as of the time
The local and international WAEC the publication was released, BudgIT
though the local offices will spend N4.14billion is yet to get feedback to the Freedom
office takes a more though the local office takes a more of Information (FOI) request that was
significant chunk significant chunk of N3.43billion. delivered and acknowledged by the
of N3.43billion. NECO has no capital expenditure, agency.
which means that the agency will
not be implementing any capital
Table 4: 2021 Budgetary Allocation to the Examination Bodies
Agency Personnel Cost Overhead Cost Recurrent Expenditure Capital Expenditure Total
WEST AFRICAN EXAMINATION
COUNCIL
(INTERNATIONAL) 579,512,062 37,171,291 616,683,353 92,141,198 708,824,551
JOINT ADMISSIONS
MATRICULATION BOARD 3,628,800,880 0 3,628,800,880 -15,000,000 3,613,800,880
WEST AFRICAN EXAMINATION
COUNCIL
(LOCAL) 3,218,558,457 30,212,341 3,248,770,798 183,061,370 3,431,832,168
NATIONAL EXAMINATIONS
COUNCIL 8,486,229,958 0 8,486,229,958 0 8,486,229,958
Total 15,913,101,357 67,383,632 15,980,484,989 260,202,568 16,240,687,557
The Commissions
There are over 6 commissions and Enterprise Institutions (VEIs) and
agencies in the Education sector, Technical College.
namely Universal Basic Education
Commission (UBEC), Nomadic These commissions oversee the
Education Commission, National affairs of the education
The total capital Commission For College Education systems/levels in Nigeria, the 6-3-3-4
allocation for the (NCCE) Secretariat, National Board formation. For example, UBEC takes
6 commissions For Technical Education (NBTE), care of the basic education system,
National Universities Commission the newly established National
stands at
(NUC) Secretariat, and National Senior Secondary Education
N27.9bn Senior Secondary Education
Commission (NSSEC).
Commission (NSSEC) was
established to monitor secondary
with 80 per cent of education. Nomadic Commission
the capital projects Though the NBTE does not have a was established by Decree 41 0f 1989
being administrative commission in its acronym, it (now Cap 243 LFN 1990) to provide
capital projects and oversees Polytechnics, education to the nomadic
not developmental Monotechnics; Innovation Enterprise pastoralists and migrant fisher folks
Institutions (IEIs); Vocational whose population exceeds 9.4
capital projects.
14million people and of recent migrant total allocation of N103.6 billion. The
farmers whose population is yet to be total capital allocation for the 6
determined. commissions stands at N27.9 billion,
with 80 per cent of the capital
Tertiary institutions have commissions projects being administrative capital
for each institution. NUC coordinates projects and not developmental
the Universities, while NCCE and capital projects.
NBTE coordinate colleges and
polytechnics. The 6 agencies have a
Table 5: 2021 Budgetary Allocation to the Commissions in the Education sector
TOTAL
MDA PERSONNEL OVERHEAD RECURRENT CAPITAL ALLOCATION
NOMADIC EDUCATION COMMISSION 537,559,595 95,527,330 633,086,925 901,270,551 1,534,357,476
NATIONAL COMMISSION FOR COLLEGE
EDUCATION SECRETARIAT 760,663,202 282,233,566 1,042,896,768 624,092,894 1,666,989,662
NATIONAL BOARD FOR TECHNICAL
EDUCATION 857,645,856 265,817,728 1,123,463,584 596,789,212 1,720,252,796
NATIONAL SENIOR SECONDARY
EDUCATION COMMISSION (NSSEC) 0 250,000,000 250,000,000 380,00 0,000 630,000,000
NATIONAL UNIVERSITIES COMMISSION
SECRETARIAT 1,764,487,530 737,540,850 2,502,028,380 1,042,936,464 3,544,964,844
UNIVERSAL BASIC EDUCATION (UBE)
COMMISSION 70,051,853,172 0 70,051,853,172 24,408,546,089 94,460,399,261
TOTAL 73,972,209, 355 1,631,119,474 75,603,328,829 27,953,635,210 103,556,964,039
contribution (matching grant); the
The Universal Basic Education
presentation of an Action Plan
The Universal Basic Education (UBE) detailing proposed projects of how
Programme was introduced in 1999 to spend the funds for education for
by the Nigerian government as a every fiscal year.
reform programme to provide
greater access to and ensure quality Basic education is the local and state
basic education throughout Nigeria. governments responsibility; however,
The UBE Act provides the 36 states federal government support has
of the federation and the Federal shifted the responsibility from the
Capital Territory (FCT) with state government to the Federal
intervention funds, which can be government. The funds that are yet
accessed upon meeting certain to be accessed may have led to the
conditions. The conditions to be reduction of UBEC allocation, as seen
met include, among others, in the table below.
providing a fifty per cent (50 per
cent) counterpart funding to match
the Federal Government's
15Table 6: UBEC Budget Allocation Trend
Year Budget (N billion) Amount Released (N billion) Unaccessed Amount
2015 63.12 63.12 952.29 million
2016 77.11 77.11 3.55 billion
2017 95.19 95.19 6.22 billion
2018 113.73 113.73 18.14 billion
2019 112.47 112.47 22.72 billion
2020 111.79 - -
2021 70.1 - -
Recently, Thisday Newspaper without jobs while the unqualified
published a report titled 'UBEC And teachers are getting the jobs with its
Shortage of Teachers in Nigeria' gave effects seen in the increase of
an insight on how state governments illiteracy. The National Commission
have seen the FG UBEC support as a for Mass Literacy, Adult and Non-
slush fund while others seem not to Formal Education (NMEC) has
care about accessing the fund by established that the percentage of
presenting a counterpart funding. people from the age of 15 and above
However, the damage was who can read and write simple
mentioned by UBEC, which has led statements is an unacceptable 35
UBEC places the
to a shortage of teachers across the per cent. This high rate of illiteracy
shortage number country. partly accounts for the low level of
of teachers at development in Nigeria.
280,000 UBEC places the shortage number of
teachers at 280,000, especially at
Primary Education is the foundation
of all forms of Education, and if it is
especially at the the public primary schools. not well laid, the damage will lead to
public primary In Zamfara, the Education Board having half-educated graduates who
schools. In Zamfara, Chairman complained bitterly about cannot write a formal letter nor
the lack of teachers in the state with understand simple arithmetic.
the Education Board
pupils' ratio to a teacher placed at
Chairman
300:1. It is the same situation in most It starts from having sound lecturers
complained bitterly schools in remote areas in Nigeria, at the colleges of Education who will
about the lack of where teachers' shortage has led to impart knowledge to the students -
teachers in the state the pupils' lack of interest in who then become graduate teachers
with pupils' ratio to Education. then transfer the same knowledge to
a teacher placed the primary school pupils across the
at 300:1. The irony is that the few teachers country. This can be achieved if the
available may be incompetent as curriculum/syllabuses are reviewed,
they may have been recruited with which will require lots of funds.
bias (nepotism), as stated by the However, few states are yet to make
Education Minister, Adamu Adamu, Education a priority.
that the qualified teachers are
16Universal Basic Education Projects Amount
Payment Of 5000 Federal Teachers Scheme Allowance At The Rate Of 30000 Per Month For 12 Months 1,998,000,0005
Construction Of Classrooms Blocks / Supply Of Instructional Materials To Support The Integration Of Almajiri System Of
Education Into The Conventional System Of Education At Various Location 600,000,000
Provision Of Instructional Materials, Textbooks, Furnishing And Equipments In Abara Comm. Etche LGA, Rivers State 542,240,000
Provision Of Instructional Materials And Equipment Of Primary And Junior Secondary Across Educational Disadvantages
States 500,000,000
Rehabilitation/Reconstruction Of Classrooms In Selected Primary And Junior Secondary School With Provision Of Pupils
And Teachers Furniture Across North East Some Selected Geo Political Zones 400,000,000
Provision Of Grants To 22 Existing Mah ad/Islamiyya Schools @ 5,000,000 * 22 To Improve Their Infrastructures (Classrooms,
Rehabilitation, Toilets, Boreholes etc.) 230,000,000
Federal Unity Schools has changed as favouritism has taken
over the selection process.
The British colonial masters
According to a Guardian back page
established the first set of unity
story titled “Unity colleges and the
schools. Three new ones were
battle for survival”, the schools have
added in Warri, Sokoto, and Enugu
lost their glory.
in 1966, while General Yakubu
Gowon, in 1973, ensured there were
The infrastructural conditions of the
such schools in all the 12 states back
schools have worsened. These issues
then. For at least two decades, the
include a decrepit septic tank
schools brought about cultural and
The number of unity discharging waste into water source
religious integration, along with
schools has increased to meant for drinking; dirty kitchen
academic excellence. The number
taken over by defiant rodents;
104 of unity schools has increased to
104, an average of 3 schools per
hostels that looked like refugee
camps; the cholera outbreak in
an average of 3 state.
schools per state. Queens College, Yaba, where 200
students were admitted but still lost
These schools have great alumni as
3 students in 2017, and many more.
head of companies, directors in
public institutions, and even
Though, Queens College was shut
political leaders - governors and
down with the hope that there would
presidents. The school carefully
be a total revamp of the situation.
selects students based on merit and
automatically picks the best brains
for the common entrance
examinations; however, the story
17TOTAL
YEAR PERSONNEL OVERHEAD RECURRENT CAPITAL ALLOCATION
2021 25,453,190,382 20,748,649,383 46,201,839,765 14,958,691,415 61,160,531,180
2020 20,795,061,592 20,748,649,392 41,543,710,984 10,411,839,525 51,955,550,509
2019 20,940,152,673 20,914,649,386 41,854,802,059 10,001,697,004 51,856,499,063
2018 19,991,748,728 18,794,819,154 38,786,567,882 13,821,492,976 52,608,060,858
A breakdown of allocation to these is urgently expedient to increase
schools in the last 3 years has shown funding for the unity schools to avoid
that a tiny amount goes to capital a situation where PTAs will be hiring
projects, between the range of N10 and funding the salaries of about 40
billion to N15 billion, while the percent of the teachers in the unity
recurrent allocation to these schools schools in Nigeria. (Iyabo Lawal,
is four times (4x) the capital 2019). Among the Federal Unity
allocation. For example, in 2018, Colleges, we looked at the capital
N13.8 billion was allocated as capital allocation and ranked the college
spending, while N10 billion was with the highest capital allocation.
earmarked for 2019. N10.4 billion For this publication, we looked at the
was allocated in 2020, while N14.9 top 5 federal unity colleges and few
billion will be spent on capital capital projects as listed in the
expenditure in 2021. The allocation budget.
has decreased over the years, and it
Top 5 Unity Schools Capital Allocation
Suleja Academy King’s College
173.6m 146.7m
FGC Portharcourt
155.0m FTC Zuru
145.7m
Queens College Lagos
153.7m
18Table 10: Some Notable Projects in Unity Schools, 2021 budget
Unity Schools Amount
Provision Of Security Infrastructure In 104 Colleges : Perimeter Fencing, Solar Street Lights, Solar
Powered Motorized Borehole and CCTV 500,000,000
Rehabilitation And Equiping Of Laboratories In 104 FUCs 252,100,000
Rehabilitation Of Classrooms And Hostels In FUCs 404,000,000
Upgrading Of Infrastructure, Erosion Control, Repairs Of Flooding, Rainstorm And Damages In
FUCs 377,402,175
Procurement Of Classroom Furnitures And Learning Equipment In Federal Unity Colleges (FUCs) 397,275,573
Federal Colleges of Education 594,653 primary school teachers in
2018, only 410,699 were qualified to
The current situation in colleges of teach, showing a gap in the quality of
education in Nigeria is critical. This skilled personnel in the primary
started during the days of education system. It simply means
matriculation examinations as a that 69 percent of the qualified
prerequisite for tertiary institutions. teachers would have to impart
The best students with high scores knowledge into the gross enrolment
often gain admission into of 22,384,755 in primary schools
N2.89bn universities. The ones with average
scores are shipped into
polytechnics, while those with bad
across the country.
The combined capital allocation of all
Capital allocations in 2019 grades are admitted into colleges of 21 colleges of education in the 2021
and 2018 were relatively education. budget stands at N9.97 billion in the
small, with a sum of table above. This shows an increase
N2.39 billion and 2.82 Oblivious of the fact that many of N4.25 billion when compared to
billion, respectively. graduates from colleges of the 2020 allocation of N5.73 billion.
education are responsible for Capital allocations in 2019 and 2018
grooming pupils across the were relatively small, with a sum of
education system because they are N2.39 billion and 2.82 billion,
seen as potential teachers. Most of respectively.
these graduates see teaching as
their last option, resulting in the Recurrent expenditure still takes over
education system being eroded 85 per cent of the total allocated
The combined capital with average teaching officials. budget to the colleges of education.
allocation of all 21 colleges In 2020, 2019 and 2018, recurrent
According to the 2019 UBEC expenditure stands at 91 per cent, 95
of education in the 2021
personnel audit data, a significant percent and 94 percent, respectively.
budget stands at investment is needed to improve
N9.97bn
in the table above.
teaching staff's skills in government-
owned primary schools and junior
secondary schools. Out of the
19“ According to the 2019 UBEC personnel audit data, a significant investment is needed to improve teaching staff's skills in government-owned primary schools and junior secondary schools. 20
Table 11: Budget allocations, Colleges of Education.
Personnel Cost Overhead
Amount in N’bn Amount in N’bn
70
1.80
60 57.9
50.1 1.67 43.9
50
47.6 47.6
43.9
40
30
20
10
2021 2020 2019 2018 2021 2020 2019 2018
Recurrent Total Capital
Amount in N’bn Amount in N’bn
43.9
70
60 59.7
9.96 5.73
51.8
50
49.1 2.34
45.5
40
30
20
10
2021 2020 2019 2018 2021 2020 2019 2018
Total Allocation
Amount in N’bn
69.7
57.5
51.5
45.5
2021 2020 2019 2018
21The combined capital allocation of all N2.39 billion and 2.82 billion,
21 colleges of education in the 2021 respectively. Recurrent expenditure
budget stands at N9.97 billion in the still takes over 85 per cent of the
table above. This shows an increase total allocated budget to the
of N4.25 billion when compared to colleges of education. In 2020, 2019
the 2020 allocation of N5.73 billion. and 2018, recurrent expenditure
Capital allocations in 2019 and 2018 stands at 91 per cent, 95 per cent
were relatively small, with a sum of and 94 per cent, respectively.
N2.89bn Table 12: The top 5 colleges of education with the highest
capital allocation.
Capital allocations in 2019
and 2018 were relatively Federal College of Education King’s College
small, with a sum of Eha-amufu
N2.39 billion and 2.82
2.16bn 867.3m
billion, respectively.
Federal Federal
College of College of
Federal College of Education Education
Katsina Kano
The combined capital Education Oyo
539.7m 533.7m
allocation of all 21 colleges
of education in the 2021 1.58bn
budget stands at
N9.97bn
in the table above.
Table 13: Notable Projects in Colleges of Education, 2021 budget
Federal Colleges of Education Amount
CONSTRUCTION OF 2,000 CAPACITY HALL, FEDERAL COLLEGE OF EDUCATION OYO 170,000,000
CONSTRUCTION AND EQUIPPING OF SCIENCE LABORATORY COMPLEX, FEDERAL COLLEGE OF EDUCATION
KONTAGORA 100,000,000
REHABILITATION AND FURNISHING OF CLASSROOMS, LECTURE HALLS AND ADMINISTRATIVE BLOCKS, FEDERAL
COLLEGE OF EDUCATION, POTISKUM 164,692,789
CONSTRUCTION OF 1500 STUDENT CAPACITY LECTURE THEATER, FEDERAL COLLEGE OF EDUCATION ZARIA 229,790,862
FURNISHING OF BLOCK OF CLASSROOM/VIP TOILETS AND EQUIPPING OF GOVERNMENT SECONDARY SCHOOL
IBAGWA, IGBO -EZE SOUTH, FEDERAL COLLEGE OF EDUCATION EHA -AMUFU 250,000,000
22“
N4.25bn
This shows an increase of
N4.25 billion when compared
to the 2020 allocation of
N5.73 billion.
Federal Polytechnics
Nigeria can still be described as a needed must be taken.One of the
country that has not embraced the decisions is funding which will be
creation of tech fully. This suggests analyzed based on the financing in
that technical education has been the last 4 years. Funding is critical to
dramatically undermined, and it technical education as technical
raises the question of whether education will enable any country's
polytechnics have outlived their technological growth and
usefulness in Nigeria. development.
From all indications, as far as Regrettably, the polytechnics
polytechnic education is concerned, established to provide technical
“ Nigeria has reached a crossroad, education have been neglected and
where critical decisions about relegated to the background over the
whether or not polytechnics are still years.
23
31Table 14: Budget Allocations, Federal Polytechnics.
Personal Cost Overhead
Amount in N’bn Amount in N’bn
70 83.0
60
72.6
50
67.2
65.5
40
3.21
2.58 2.56
30 2.53
20
10
2021 2020 2019 2018 2021 2020 2019 2018
Recurrent Total Capital
Amount in N’bn Amount in N’bn
3.21
70
60 86.3
14.6 2.63
747
50
69.7 2.67
68.0
40
30
20
10
2021 2020 2019 2018 2021 2020 2019 2018
Total Allocation
Amount in N’bn
72.4
69.7
71.2
57.5
2021 2020 2019 2018
24Budgetary allocation to FG-owned dissecting the sum of N3.42 billion to
polytechnics is grossly inadequate the institution, it was revealed that 41
when placed side-by-side with the projects make up the considerable
education system's challenge. The sum. Out of the 41 projects, only 10
combined allocation for all the 22 capital projects will be implemented
federal polytechnics in 2021 stands in the school with a sum of N187.08
at N100.93 billion. million.
Compared with the 2020 allocation The remaining 31 projects worth
of N77.37 billion, there is an increase N3.24 billion are constituency
of N23.56 billion, representing a 30.5 projects inserted by the lawmakers.
percent increase. Over the 3 years, These are projects that are not
Over the 3 years, the
the capital allocation has never gone related to the school.
capital allocation has
beyond N3.5 billion, which speaks
never gone beyond For instance, SUPPLY OF TRICYCLES
volumes of the government's neglect
N3.5bn
which speaks volumes
and abandonment. The budget
shows that the capital allocation
TO SELECTED COMMUNITIES OF
UKELLE, YACHE, IBIL, MBUBE AND
IGODOR and CONSTRUCTION OF
increased from N2.63 billion in 2020
of the government's to N14.67 billion in 2021. ACCESS ROAD WITH SURFACE
neglect and DRESSING/ DRAINAGES FROM
This represents a 457 per cent IGBOANO SPECIALIST HOSPITAL TO
abandonment.
increase which is quite impressive. OVOKO-ORBA ROAD, ENUGU STATE
However, allocations do not always with project sum of N250 million and
equal actuals (fund release). N200 million respectively. The 10
beneficiary states will share the 31
With a capital expenditure of N3.42 projects, with Akwa-Ibom having 6
billion, the National Institute for projects, followed by Delta with 5,
Construction Technology, Uromi, Kogi, 4; Edo, Niger, Rivers and
tops the institutions with the highest Bayelsa all having 3 projects each.
capital allocation, followed by Taraba has 2 projects, while Cross
Kaduna Polytechnic with an River and Anambra got 1 project
allocation of N891.65 million. After each.
25“ With a capital expenditure of N3.42 billion, the National Institute for Construction Technology, Uromi, tops the institutions with the highest capital allocation, followed by Kaduna Polytechnic with an allocation of N891.65 million. 26
Table 15: The top 5 Polytechnic with the highest
capital allocation.
National Institute for
Construction Technology 891.6m
Uromi, Edo State
Federal
3.42bn Polytechnic,
Kaduna
721.0
Federal
College of
Education
Kano
637.6m
Federal
Polytechnic,
Offa
622.3m
Federal
Polytechnic,
Idah
Table 16: Some Notable Projects in Federal Polytechnics
Polytechnics Amount
CONSTRUCTION / PROVISION OF OFFICE BUILDING FOR WELDING / FABRICATION AND CARPENTRY WORKS, FEDERAL
POLYTECHNIC BONNY 135,000,000
CONSTRUCTION OF ONE STOREY LECTURE HALLS AND ACADEMIC STAFF OFFICES COMPLEX, FED. POLY. BALI 156,110,401
CONSTRUCTION OF ACADEMIC AFFAIRS DIVISION, FED. POLY. GWANDU 217,125,328
CONSTRUCTION OF POLYTECHNIC LIBRARY AT PERMANENT SITE PHASE I, FED. POLY. DA URA 230,000,000
PERIMETER FENCING OF THE SCHOOL (3.4KM) OF THE PERMANENT SITE, FED. POLY. UKANA 63,000,000
Federal Universities universities in the 2021 budget.
There has been an increase in
Nigerians' education tourism in the The table below shows that budgetary
last 10 years. One of the responsible allocation to Federal Government-
factors is the sad state of Nigeria's owned universities increased in 2021,
education system. As a result of this, from N291.92 billion in 2020 to
Nigerians don't even mind travelling to N335.48 billion in 2021. This shows an
countries like Benin Republic to study. increase of N43.56 billion. The capital
allocation also increased from N11.79
The issue of lack of funds has been billion in 2020 to N28.95 billion, more
over flogged; however, the budgeted than twice the allocation. It is assumed
budget should be goal-driven not just this would translate into more capital
to make up the number with the development. Capital development
construction of buildings, lecture might be the first step; however, other
halls, etc. but also to have capital things have to be put in place to make
projects have a direct impact on the Nigerians stop travelling out of the
education system. Having said this, country to study. Curriculum
we will still have to look at the upgrades, teachers' training are part
budgetary allocation to the of the things Nigeria has to do.
27Table 17: Budget allocations, Federal Universities.
Personal Cost Overhead
Amount in N’bn Amount in N’bn
350
300.8
300 6
5.69
5.27 5.24
276.9
250 5 4.89
260.3
245.4
200 4
150 3
100 2
50 1
0 0
2021 2020 2019 2018 2021 2020 2019 2018
Recurrent Total Capital
Amount in N’bn Amount in N’bn
426.6
350
306.5
300 282.1
250.3 28.9 27.7
250
200
11.8
11.1
150
100
50
2021 2020 2019 2018 2021 2020 2019 2018
Total Allocation
Amount in N’bn
The 44 Federal Universities in Nigeria have a
combined capital expenditure of N28.95billion.
335.4
Amongst the universities, National Open
291.9 University got the higher capital allocation of
276.7 278.1 N4.75billion. Some notable projects were
highlighted in some of the universities below.
2021 2020 2019 2018
34
28Table 15: The top 5 University with the highest
capital allocation.
National Open University
1.62m
4.74bn University of
Kano
1.61bn
University
of Maiduguri
University of Abuja
1.90bn 1.52bn
Nigerina Army University, BIU
Table 19: Some Notable Projects in Federal Universities
Federal Universities Amount
PROCUREMENT OF TEACHING & RESEARCH EQUIPMENTS, UNIJOS 78,710,3271
PROCUREMENT OF TEACHING AND RESEARCH EQUIPMENT FOR DEPARTMENT OF PATHOLOGY, UNIJOS 43,993,600
TEACHING & RESEARCH EQUIPMENT FOR VARIOUS DEPARTMENTS, UNIJOS 70,678,641
CONSTRUCTION AND FURNISHING OF PHARMACEUTICAL DEPARTMENT, UNIABUJA 500,000,000
CONSTRUCTION OF PHYSIOLOGY LABORATORY, MEDICAL COLLEGE, FEDERAL UNIVERSITY OF TECHNOLOGY, YOLA 188,903,702
34
30
29Key Issues and
Recommendations
A Clear Budget Line Item got a capital allocation of N3.42
billion for the 41 capital projects in
Most acts of embezzlement or 2021 approved budget. Only ten
misappropriation tend to take (10) out of the 41 projects are
place from the budget while projects related to the school or
procurement is another phase. projects that will be implemented
However, it is what is approved in in the school. These 10 projects in
the budget that moves to total, have a sum of N187.08
p ro c u re m e n t . To t h i s e n d , million.
Nigerians - legislators should be
the change agents to ensure that The 31 remaining projects will be
the budget is corrupt free. It is also implemented in 10 other states
important to include capital worth N3.2billion which are
projects that would add impacts to c o n s t i t u e n cy p ro j e c t s a s i t
citizens' lives. involves distribution of tricycles,
solar street lights and skills
Most people showed excitement acquisition etc.
when the National Institute of
Construction Technology, Uromi
3031
Embezzlement and Misappropriation meet the world's current needs.
of Funds Nigeria has not fully embraced
technology in all education systems.
The high level of corruption in the For example, other developed
sector is worrisome. Corrupt countries started online classes
practices like sex for grades, bribe for during the global health pandemic -
grades, money gulping snakes and COVID 19 while schools were on
abandoned construction projects lockdown. In Nigeria's case, students
have incessantly beguiled the sector. were told to go home without any
The misappropriation level shows the contingency or alternative plan for
cost of corruption in the sector the student's continuous learning.
through the lack of quality teachers,
half-baked graduates and students' Lack of Education Data
performance.
When citizens complain of lack of
It has become imperative to data within the sector, it goes
efficiently manage the little allocation beyond actual spending in the sector
as a prelude to how larger funds but the exact number of out-of-
would be managed. school children in the country across
We understand that most tertiary all levels of education that is the
institutions collect revenue and primary, secondary and tertiary
spend outside the standard (public and private) institutions, the
budgetary provisions. The public total number of public school
needs to understand higher teachers, school performances from
institutions' finance holistically, as is primary to tertiary institutions and
the standard worldwide. We urge the the actual population of the country.
National Assembly to compel
universities, polytechnics and Without this data, it is not easy to
colleges of education to publish audit cater to or plan appropriately for the
reports and financial statements, as sector. The lack of data has given
budget implementation reports only room for assumptions that could be
cover a fraction of the university accurate or flawed. The sector needs
spending. to partner with state primary school
boards and private and international
Also, the anti-corruption agencies bodies to carry out proper data
and the Judiciary in Nigeria should be collection as it relates to education.
on their game to take up corruption
matters as urgently as possible, Demographic challenge
sending a message to other corrupt-
minded citizens to run away from Nigeria's population growth is putting
corruption. For instance, the JAMB pressure on the country's resources,
corruption cases (Ex-JAMB registrar public services, and infrastructure.
and the money gulping snake cases) With kids under 15 years of age
are still in court after 4 years of accounting for 45 per cent of the
committing such acts. 200 million population, the burden of
education has become
Curriculum Upgrade and overwhelming.
Introduction of Technology in
schools Primary school enrollment has
increased in recent years, but net
The world is now a global village attendance is only about 70 per cent.
thanks to information technology. Nigeria still has 10.3 million out-of-
Most of the subjects and course school children — the world's
outlines have not been upgraded to highest, and 60 per cent of those
32children are, incidentally, residing in teacher is brilliant or not, the pupils
the northern part of the country. will be significantly affected by the
level of education he or she dishes
About 60 per cent of out-of-school out. Allowing the best students in the
children are girls, many of whom do Unified Tertiary Matriculation
enrol drop out early. Low perceptions Examination (UTME) into Universities,
of the value of education for girls and while the average students will be
early marriages are among the moved into the Polytechnics and
reasons. In the urge to reduce the Colleges of Education, has created a
number of out-of-school children, complex education system.
some northern States are introducing
laws requiring girls' education and The Colleges of Education produces
prohibiting their withdrawal from the main teachers, and not picking the
school. Girls' primary school best students has had a ripple effect
attendance has been improving, but on Nigeria's poor quality of education.
this has not been the case for girls For example, some teachers cannot
from the poorest households. communicate well in both oral or
written format, and they are expected
to train the school children in primary
Poor Quality of Education school. A revamp of the selection
process of admission into the colleges
There is a significant connection of education is the first step, the
between the teachers and the pupils, second step is to improve the
especially in imparting knowledge to curriculum in the schools, and the last
the pupils or students. Whether the step is to fund the colleges of
education.
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