Noble MovementÌtẹ̀sìwájú Ipinlẹ̀ Ọ̀sun

What the State Government spends

The local governments are only half the story. The Osun State Government gets its own share of national money, and it publishes what it planned to spend and what it actually spent, every three months. These figures come straight from those reports.

Osun State Government 2025 Q4 Budget Performance Report - Summary

State’s own report
Money received
₦381.81bn
89.3% of the ₦427.75bn budgeted
Actually spent
₦351.78bn
82.2% of the ₦427.75bn budgeted
From the national pot
₦245.21bn
The state's own share, separate from the local governments'
Raised inside Osun
₦58.80bn
Taxes, licences and fees collected by the state itself

In plain words

This is taken from the Osun State Government 2025 Q4 Budget Performance Report - Summary, the Osun State Government's own report on how much it planned to spend and how much it actually spent.

The state planned for ₦427.75 billion and actually received ₦381.81 billion, which is 89.3% of the plan. It spent ₦351.78 billion, or 82.2% of what it planned.

Of that, ₦133.12 billion went on capital projects — the things you can see, like roads, schools and clinics. That is 79.7% of what was budgeted for building work.

These are the state's own figures. They are not independently audited.

Planned against actually spent

The pale bar is what was planned for the year. The solid bar is what had actually come in or gone out by the end of the period this report covers.

  • Total revenue₦381.81bn of ₦427.75bn planned (revised)
    89%
  • Share of FAAC₦245.21bn of ₦239.21bn planned (revised)
    103%
  • Internally generated₦58.80bn of ₦96.18bn planned (revised)
    61%
  • Total expenditure₦351.78bn of ₦427.75bn planned (revised)
    82%
  • Personnel₦87.46bn of ₦96.60bn planned (revised)
    91%
  • Overheads₦65.74bn of ₦92.24bn planned (revised)
    71%
  • Capital projects₦133.12bn of ₦167.03bn planned (revised)
    80%

Read this carefully. The percentages in this report are measured against a revised budget, not the one passed at the start of the year. Governments often change the target partway through. That means a figure can look close to target simply because the target was moved. Where that applies we mark it “revised”.

Source: OSUN STATE FOURTH QUARTER BUDGET IMPLEMENTATION REPORT DOCUMENT FOR THE YEAR 2025

Every line, as the state reports it

We have not renamed or regrouped anything here. This is the state's own summary table, word for word.

Line itemBudgetedActual%
Opening Balance₦30,001,125,120₦60,205,607,472100.0%
Recurrent Revenue₦361,541,100,820₦304,010,574,62290.6%
11 - GOVERNMENT SHARE OF FAAC₦251,670,167,990₦245,213,501,253102.5%
12 - INDEPENDENT REVENUE₦109,870,932,830₦58,797,073,37061.1%
Recurrent Expenditure₦236,197,782,900₦218,663,178,90483.9%
21 - PERSONNEL COST (INCLUDING 2201 WHERE APPROPRIATE)₦102,895,821,010₦87,464,689,19390.5%
22 - OTHER RECURRENT COSTS (EXCLUDING 2201)₦133,301,961,890₦131,198,489,71179.9%
2202 - OVERHEAD COST₦88,890,461,440₦65,737,274,85671.3%
OTHER RECURRENT (2203-2209)₦44,411,500,450₦65,461,214,85691.1%
Transfer to Capital Account₦155,344,443,040₦145,553,003,190107.9%
Other Receipts₦36,204,699,230₦17,593,668,65154.7%
13 - AID AND GRANTS₦30,694,699,230₦12,669,689,76051.4%
14 - CAPITAL DEVELOPMENT FUND (CDF) RECEIPTS₦5,510,000,000₦4,923,978,89165.6%
Capital Expenditure₦191,549,142,270₦133,116,897,69879.7%
23 - Capital Expenditure₦191,549,142,270₦133,116,897,69879.7%
Total Revenue (including OB)₦427,746,925,170₦381,809,850,74589.3%
Total Expenditure₦427,746,925,170₦351,780,076,60282.2%

Document library

Documents published by the Osun State Government, catalogued via the Open Nigeria States portal. Summary figures are read from the state's own quarterly budget implementation reports and are not independently audited.

Approved budgets (9)

Audited financial statements (7)

Budget implementation reports (28)

Citizens' budgets (8)

Other documents (6)

Proposed budgets (4)