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CONSOLIDATED FINANCIAL STATEMENT GENERAL SUMMARY 2017 APPROVED S/NO DESCRIPTION 2018 DRAFT ESTIMATES ESTIMATES Opening Balance 15,300,000,000.00 8,000,000,000.00 Internally Generated Revenue 50,228,877,278.11 40,991,685,076.11 Statutory Allocation 34,919,424,430.15 32,110,814,484.75 100,448,301,708.26 81,102,499,560.86 Less: Recurrent Expenditure Personnel Cost 39,791,025,264.37 31,028,610,416.47 Overhead Cost 43,674,267,531.16 44,519,828,508.64 Total 83,465,292,795.53 75,548,438,925.12 Recurrent Budget Surplus 16,983,008,912.73 5,554,060,635.74 CAPITAL ACCOUNT Opening Balance - - Recurrent Budget Surplus 16,983,008,912.72 5,554,060,635.74 Value Added Tax 9,469,838,052.75 13,294,559,591.54 Internal Loans and Credit 6,650,315,000.00 500,420,000.00 Internal Grants 35,308,883,903.15 9,363,299,057.61 External Loans 55,908,309,846.93 80,642,410,839.40 External Grants 7,135,461,665.60 4,538,558,050.00 Sales of Government Quarters 11,607,466,286.36 TOTAL CAPITAL BUDGET 131,455,817,381.15 125,500,774,460.66 2018 DRAFT BUDGET SIZE Recurrent Budget 83,465,292,795.53 75,548,438,925.12 Capital Budget 131,455,817,381.15 125,500,774,460.66 Total Expenditure 214,921,110,176.68 201,049,213,385.77 1 CONSOLIDATED FINANCIAL STATEMENT SUMMARY OF RECIEPTS 2017 APPROVED S/NO REVENUE 2018 DRAFT ESTIMATES ESTIMATES 1 Opening Balance 15,300,000,000.00 8,000,000,000.00 2 Statutory Allocation From Federation Account 34,919,424,430.15 32,110,814,484.75 3 Value Added Tax 12,626,460,737.00 13,294,559,591.54 4 Internally Generated Revenue 50,228,877,278.11 40,991,685,076.11 Total 113,074,762,445.25 94,397,059,152.40 5 Internal Loans i Rice Anchor Borrowers Programme (CBN Loan) 1,000,000,000.00 - ii Agricultural Loan Scheme ( Bank of Agriculture) 250,000,000.00 - iii Kaduna Metropolitan Rapid Rail Transport (ECA Loan) 4,000,315,000.00 500,420,000.00 iv Power Intervention Fund (CBN Loan) 1,400,000,000.00 - Total for Internal Loans 6 ,650,315,000.00 500,420,000.00 6 External Loans i Zaria Water Expansion Project (IsDB) 3,111,390,436.69 6,140,928,615.00 ii FADAMA III Project(World Bank) 291,743,500.00 - iii Public Sector Governance Reforms & Development Project (World Bank) 250,000,000.00 - iv Lead States Commercial Agriculture Development Project (World Bank) 692,221,708.00 - v Kaduna Rural Access and Mobility Project (KADRAMP-World Bank) - - vi Zaria Water Expansion Project (AfDB) 2,591,495,725.29 3,773,837,779.00 vii Kaduna State Power Supply Company Exim Bank (India) 1,500,000,000.00 - viii Construction of 300-Bed Specialist Hospital Project (IsDB) 2,039,154,880.00 4,323,401,090.18 ix Development of 6No Science Secondary Schools (IsDB) 5 7,416,572.29 - Kaduna State Tuberclosis and Leprocy CP (DSTB) Netherlands Leprocy x Control 4 5,423,728.00 Kaduna State Tuberclosis and Leprocy CP (DRTB) Netherlands Leprocy xi Control 4 2,858,762.00 2 2017 APPROVED S/NO REVENUE 2018 DRAFT ESTIMATES ESTIMATES xii Concessional Multilateral Loans and Credit 45,374,887,024.66 66,315,960,865.22 Total for External Loans 55,908,309,846.93 80,642,410,839.40 7 External Grants i UNICEF Assisted Programmes 15,000,000.00 - ii Food and Nutrition Programme (UNICEF/DFID) 100,000,000.00 - iii Tuberculosis & Leprosy Control (Netherlands Leprosy Control) 20,000,000.00 - iv Onchocerciasis Control (NGDO with WHO) 10,500,000.00 - v Solar For Health Care Initiative to Improve Health Care Delivery (DFID Grant) 1,800,000,000.00 - vi Global Partnership on Education (NIPEP World Bank) 2,000,000,000.00 1,987,486,550.00 vii Sanitation, Hygiene and Water in Nigeria (SHAWN II)- UNICEF 323,789,964.20 - viii Strengthening Routine Immunization (Tripatite MOU) 42,817,021.00 - ix ESSPIN Joint Project (DFID Grant) - - x Teachers' Development Project (TDP)- DFID Joint Projects 54,071,500.00 54,071,500.00 xi Malaria Control Progamme (Global Fund) 69,283,180.40 - xii Saving One Million Lives Initiative 700,000,000.00 - xiii Revenue From National Health Act 2,000,000,000.00 - xiv Neglected Tropical Disease Control Programme (ONCHO) 37,000,000.00 xv Community and Social Development Programmes (WB) 2,100,000,000.00 xvi Gates Foundation and Others 360,000,000.00 Total for External Grants 7 ,135,461,665.60 4 ,538,558,050.00 8 Internal Grants i UBEC Intervention on Teachers' Profesional Development 60,000,000.00 340,874,316.00 ii Inclusive Education Trust Fund 11,500,000.00 32,727,348.05 iii UBEC Intervention Trust Fund (2015) 438,376,878.38 - iv UBEC Special Education Intervention (2016) 521,013,513.51 6,379,617,403.00 v UBEC Intervention Trust Fund (2017) 494,962,837.85 - vi Tertiary Education Trust Fund (COE) Normal Intervention - - 3 2017 APPROVED S/NO REVENUE 2018 DRAFT ESTIMATES ESTIMATES vii Tertiary Education Trust Fund (COE) Normal Intervention (2010-2012) 31,725,692.23 529,103,580.02 viii Tertiary Education Trust Fund (COE) Special Intervention (2017) 251,900,000.00 - ix Tertiary Education Trust Fund (COE) Special Intervention (2017) 90,286,652.79 - x Tertiary Education Trust Fund (KASU) 2016 Normal Intervention - 197,025,410.49 xi Tertiary Education Trust Fund (KASU) 2016 Special Intervention - 1,331,951,000.05 xii Tertiary Education Trust Fund (NBPZ) Normal Intervention 251,000,000.00 - xiii Contribution by 10 LGAs for Refuse Evacuation - - xiv 2015 Special Intervention (KASU) 2,112,772,890.61 - xv 2015 Normal Intervention (KASU) 117,913,819.57 - xvi 2017 Presidential Needs Assessment Intervention 237,814,597.22 - xvii Strenthening Routine Immunzation (Tripatite MOU) 42,817,021.00 - xviii Grants for Development Programmes - - xix Identification and Assessment of Ecological Problems (FGN Ecological Fund) 1,500,000,000.00 - Federal Government Counterpart for Intervention to Improve Nutrition in xx Primary Schools, IQTE Boarding Schools and 31 Boarding Secondary Schools 14,742,000,000.00 - xxi Federal Government Budget Support Facility 14,400,000,000.00 - xxii State Pension Donor Support Fund 4 ,800,000.00 - xxiii Saving One Million Lives Performance for Results (P4R) 552,000,000.00 Total for Internal Grants 35,308,883,903.15 9,363,299,057.61 9 Sales of Government Quarters i Sales of Government Quarters 11,607,466,286.36 Total for Sales of Government Quarters 11,607,466,286.36 Grand Total 218,077,732,860.93 201,049,213,385.77 4 CONSOLIDATED FINANCIAL STATEMENT SUMMARY OF RECURRENT AND CAPITAL ACCOUNTS 2017 APPROVED REVENUE 2018 DRAFT ESTIMATES ESTIMATES A) RECURRENT ACCOUNT 1 Opening Balance Account Consolidated for the Year 15,300,000,000.00 8,000,000,000.00 2 Add Internally Generated Revenue for the Year 50,228,877,278.11 40,991,685,076.11 3 Add Statutory Revenue From Federation Account 34,919,424,430.15 32,110,814,484.75 TOTAL RECURRENT REVENUE 100,448,301,708.26 81,102,499,560.86 1 Less: Transfer to Capital Development Fund 16,987,808,912.72 2 Less: Public Debt Charges (Repayment) 4,118,669,349.00 4,307,330,421.24 3 Less: Recurrent Expenditure (Personnel and Overhead Cost) 77,123,566,708.53 69,547,740,965.88 4 Less: Statutory Appropriation to Local Governments 923,689,200.00 400,000,000.00 5 Less: Consolidated Revenue Fund Charges 1,299,367,538.00 1,293,367,538.00 TOTAL RECURRENT EXPENDITURE 75,548,438,925.12 RECURRENT BUDGET SURPLUS 83,465,292,795.53 5,554,060,635.74 B) CAPITAL ACCOUNT 16,983,008,912.73 1 Opening Balance 2 Value Added Tax 9,469,838,052.75 13,294,559,591.54 3 Transfer from Recurrent Surplus 16,983,008,912.72 5,554,060,635.74 Total 26,452,846,965.47 18,848,620,227.28 6 Internal Loans i Rice Anchor Borrowers Programme (CBN Loan) 1,000,000,000.00 - ii Agricultural Loan Scheme ( Bank of Agriculture) 250,000,000.00 - iii Kaduna Metropolitan Rapid Rail Transport (ECA Loan) 4,000,315,000.00 500,420,000.00 iv Power Intervention Fund (CBN Loan) 1,400,000,000.00 - Total for Internal Loans 6,650,315,000.00 500,420,000.00 7 External Loans i Zaria Water Expansion Project (IsDB) 3,111,390,436.69 6,140,928,615.00 ii FADAMA III Project(World Bank) 291,743,500.00 - iii Public Sector Governance Reforms & Development Project (World Bank) 250,000,000.00 - 5 2017 APPROVED REVENUE 2018 DRAFT ESTIMATES ESTIMATES iv Lead States Commercial Agriculture Development Project (World Bank) 692,221,708.00 - v Kaduna Rural Access and Mobility Project (KADRAMP-World Bank) - - vi Zaria Water Expansion Project (AfDB) 2,591,495,725.29 3,773,837,779.00 vii Kaduna State Power Supply Company Exim Bank (India) 1,500,000,000.00 - viii Construction of 300-Bed Specialist Hospital Project (IsDB) 2,039,154,880.00 4,323,401,090.18 ix Development of 6No Science Secondary Schools (IsDB) 57,416,572.29 - x Kaduna State Tuberclosis and Leprocy CP (DSTB) Netherlands Leprocy Control 4 5,423,728.00 xi Kaduna State Tuberclosis and Leprocy CP (DRTB) Netherlands Leprocy Control 4 2,858,762.00 xii Concessional Multilateral Loans and Credit 45,374,887,024.66 66,315,960,865.22 Total for External Loans 55,908,309,846.93 80,642,410,839.40 8 External Grants i UNICEF Assisted Programmes 15,000,000.00 - ii Food and Nutrition Programme (UNICEF/DFID) 100,000,000.00 - iii Tuberculosis & Leprosy Control (Netherlands Leprosy Control) 20,000,000.00 - iv Onchocerciasis Control (NGDO with WHO) 10,500,000.00 - v Solar for Health Care Initiative to Improve Health Care Delivery (DFID Grant) 1,800,000,000.00 - vi Global Partnership on Education 2,000,000,000.00 1,987,486,550.00 vii Sanitation, Hygiene and Water in Nigeria (SHAWN II)- UNICEF 323,789,964.20 - viii Strengthening Routine Immunization 42,817,021.00 - ix ESSPIN Joint Project (DFID Grant) - - x Teachers' Development Project (TDP)- DFID Joint Projects 54,071,500.00 5 4,071,500.00 xi Malaria Control Progamme (Global Fund) 69,283,180.40 - xii Saving One Million Lives Initiative 700,000,000.00 - xiii Revenue From National Health Act 2,000,000,000.00 - xiv Negleted Tropical Disease Control Programme (ONCHO) 3 7,000,000.00 xv Community and Social Development Programmes (WB) 2,100,000,000.00 xvi Gates Foundation and Others 360,000,000.00 Total for External Grants 7,135,461,665.60 4,538,558,050.00 9 Internal Grants 6 2017 APPROVED REVENUE 2018 DRAFT ESTIMATES ESTIMATES i UBEC Intervention on Teachers' Profesional Development 60,000,000.00 340,874,316.00 ii Inclusive Education Trust Fund 11,500,000.00 3 2,727,348.05 iii UBEC Intervention Trust Fund (2015) 438,376,878.38 - iv UBEC Special Education Intervention (2016) 521,013,513.51 6,379,617,403.00 v UBEC Intervention Trust Fund (2017) 494,962,837.85 - vi Tertiary Education Trust Fund (COE) Normal Intervention - - vii Tertiary Education Trust Fund (COE) Normal Intervention (2010-2012) 31,725,692.23 529,103,580.02 viii Tertiary Education Trust Fund (COE) Special Intervention (2017) 251,900,000.00 - ix Tertiary Education Trust Fund (COE) Special Intervention 90,286,652.79 - x Tertiary Education Trust Fund (KASU) 2016 Normal Intervention - 197,025,410.49 xi Tertiary Education Trust Fund (KASU) 2016 Special Intervention - 1,331,951,000.05 xii Tertiary Education Trust Fund (NBPZ) Normal Intervention 251,000,000.00 - xiii Contribution by 10 LGAs for Refuse Evacuation - - xiv 2015 Special Intervention (KASU) 2,112,772,890.61 - xv 2015 Normal Intervention (KASU) 117,913,819.57 - xvi 2017 Presidential Needs Assessment Intervention 237,814,597.22 - xvii Strenthening Routine Immunzation (Tripatite MOU) 42,817,021.00 - xviii Grants for Development Programmes - - xix Identification and Assessment of Ecological Problems (FGN Ecological Fund) 1,500,000,000.00 - Intervention to improve Nutrition in Primary Schools and 31 Boarding xx Secondary Schools 14,742,000,000.00 - xxi Federal Government Budget Support Facility 14,400,000,000.00 - xxii State Pension Donor Support Fund 4,800,000.00 - xxiii Saving One Million Lives Performance for Results (P4R) 552,000,000.00 Total for Internal Grants 35,308,883,903.15 9,363,299,057.61 10 Sales of Government Quarters i Sales of Government Quarters - 1 1,607,466,286.36 SUB-TOTAL - 1 1,607,466,286.36 Grand Total 131,455,817,381.15 125,500,774,460.66 7 CONSOLIDATED FINANCIAL STATEMENT FINANCIAL STATEMENT 2017 APPROVED 2018 DRAFT ESTIMATES ESTIMATES A RECURRENT ACCOUNT 1 Opening Balance 15,300,000,000.00 8,000,000,000.00 2 Internally Generated Revenue 50,228,877,278.11 4 0,991,685,076.11 3 Statutory Allocation from Federation Account 34,919,424,430.15 32,110,814,484.75 TOTAL RECURRENT REVENUE 100,448,301,708.26 81,102,499,560.86 RECURRENT EXPENDITURE 1 Consolidated Revenue Fund Charges 1,299,367,538.00 1,293,367,538.00 2 Personnel Cost 38,491,657,726.37 29,735,242,878.47 3 Overhead Cost 38,631,908,982.16 39,812,498,087.40 4 Public Debt Charges 4,118,669,349.00 4,307,330,421.24 5 10% to Local Government Joint Council 923,689,200.00 400,000,000.00 TOTAL RECURRENT EXPENDITURE 83,465,292,795.53 75,548,438,925.12 NET RECURRENT REVENUE 16,983,008,912.73 5,554,060,635.74 Amount to be transferred to Capital Development Fund 16,987,808,912.72 5,554,060,635.74 B CAPITAL ACCOUNT 1 Estimated Receipts 131,455,817,381.15 125,500,774,460.66 2 Estimated Expenditure 131,455,817,381.15 125,500,774,460.66 - 8 SUMMARY OF 2018 DRAFT REVENUE 2017 APPROVED 2018 PROPOSED S/NO. ORGANIZATION NAME ESTIMATES ESTIMATES 1 KADUNA GEOGRAPHIC INFORMATION SERVICE (KADGIS) 5,470,364,125.00 10,112,864,125.00 2 KADUNA STATE URBAN PLANNING AND DEVELOPMENT AGENCY (KASUPDA) 500,250,000.00 750,000,000.00 3 KADUNA STATE MEDIA CORPORATION 99,501,000.00 150,000,000.00 4 GOVERNMENT PRINTING, KADUNA 35,000,000.00 38,000,000.00 5 MINISTRY OF FINANCE 3,328,473,856.00 1,899,822,943.76 6 KADUNA STATE PUBLIC PROCUREMENT AUTHORITY 270,925,000.00 291,500,000.00 7 MINISTRY OF RURAL AND COMMUNITY DEVELOPMENT 52,070,000.00 9,000,000.00 8 STATE EMERGENCY MANAGEMENT AGENCY (SEMA) KADUNA 42,712,216.00 42,712,216.00 9 STATE INDEPENDENT ELECTORAL COMMISSTION (SIECOM) 518,750,000.00 2,600,000.00 10 MINISTRY OF JUSTICE (MOJ) 4,400,000.00 4,400,000.00 11 HIGH COURT OF JUSTICE KADUNA 13,400,000.00 13,550,000.00 12 SHARIA COURT OF APPEAL KADUNA 8,500,000.00 9,500,000.00 13 CUSTOMARY COURT APPEAL KADUNA 6,750,000.00 7,000,000.00 14 MINISTRY OF AGRICULTURE AND FORESTRY, KADUNA STATE 46,982,100.00 56,533,000.00 15 KADUNA STATE AGRICULTURAL DEVELOPMENT AGENCY (KADA) 27,300,000.00 27,300,000.00 16 KADUNA STATE FOREST MANAGEMENT PROJECT 8,200,000.00 11,250,000.00 17 MINISTRY OF COMMERCE, INDUSTRY AND TOURISM 118,000,001.00 168,000,000.00 18 MINISTRY OF EDUCATION, SCIENCE AND TECHNOLOGY 671,408,510.00 454,291,500.00 19 KUDUNA STATE UNIVERSITY 713,104,400.00 745,066,621.00 20 KADUNA STATE PUBLIC SERVICE INSTITUTE (KAPSI) 6,264,700.00 16,029,600.00 21 NUHU BAMALLI POLYTECHNIC, ZARIA 674,120,000.00 702,826,000.00 22 KADUNA STATE COLLEGE OF EDUCATION, GIDAN WAYA 342,481,300.00 359,605,365.00 9 SUMMARY OF 2018 DRAFT REVENUE 2017 APPROVED 2018 PROPOSED S/NO. ORGANIZATION NAME ESTIMATES ESTIMATES 23 AGENCY FOR MASS LITERACY 845,000.00 10,929,500.00 24 KADUNA STATE LIBRARY BOARD 200,002.00 1,580,000.00 25 KADUNA STATE SCHOLARSHIP BOARD 300,000.00 300,000.00 26 PRIVATE SCHOOLS BOARD, KADUNA 320,001,939.40 90,000,000.00 27 CAPITAL SCHOOL, KADUNA 53,829,500.00 54,205,000.00 28 BAREWA COLLEGE, ZARIA 25,000,000.00 22,052,200.00 29 ALHUDAHUDA COLLEGE, ZARIA 8,700,000.00 5,634,450.00 30 SARDAUNA MEMORIAL COLLEGE 2,000,000.00 1,200,600.00 31 GOVERNMENT COLLEGE, KADUNA 5,500,001.00 5,637,843.00 32 QUEEN AMINA COLLEGE, KAKURI, KADUNA 22,000,000.00 24,103,800.00 33 GOVERNMENT SECONDARY SCHOOL, KAGORO (MANAGEMENT BOARD) 2,500,000.00 1,491,700.00 34 GOVERNMENT SECONDARY SCHOOL, FADAN KAJE 648,000.00 5,890,000.00 35 RIMI COLLEGE, KADUNA 1,500,000.00 1,515,500.00 36 GOVERNMENT GIRLS COLLEGE, ZONKWA 12,199,000.00 11,340,300.00 37 SCIENCE SECONDARY SCHOOL, KUFENA 10,500,000.00 11,024,997.15 38 GGSS SOBA 16,799,400.00 15,210,000.00 39 GSSS KWOI 23,482,500.00 24,412,500.00 40 SCIENCE SECONDARY SCHOOL, IKARA 8,273,400.00 8,687,070.00 41 GOVERNMENT SCIENCE SECONDARY SCHOOL, BIRNIN GWARI 12,200,000.00 9,519,000.00 42 GOVERNMENT COLLEGE, KAGORO 13,400,000.00 10,135,000.00 43 KADUNA STATE SCIENCE AND TECHNICAL SCHOOLS MANAGEMENT BOARD. 179,170,192.00 149,284,800.00 44 MINISTRY OF ENVIRONMENT AND NATURAL RESOURCES 708,000,000.00 560,640,000.00 10

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Development of 6No Science Secondary Schools (IsDB) Primary Schools, IQTE Boarding Schools and 31 Boarding Secondary Schools.
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Development of 6No Science Secondary Schools (IsDB) Primary Schools, IQTE Boarding Schools and 31 Boarding Secondary Schools.

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