Agriculture budget accountability · Nigeria

Budgets should reach the farm.

ABX Foundation follows the money Nigerian states set aside for agriculture, from the budget line to the field, so smallholder farmers receive the support they were promised.

Kebbi State · 2025

₦100 promised. ₦12.59 spent.

In one of Nigeria's most transparent states, most of the agriculture budget was cut or left unspent. Nobody has yet checked what reached a farm.

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Evidence, at the right moment.

A budget calendar, an information-request letter builder and a four-test field check, for farmer groups, journalists and lawmakers.

About ABX

From the ledger to the field.

A Nigerian civic organisation founded by an accountant who has spent more than a decade delivering programmes for smallholder farmers and crisis-affected communities.

Kebbi State · Ministry of Agriculture · 2025

For every ₦100 Kebbi set aside for agriculture, was spent.

Kebbi shares first place on Nigeria's fiscal transparency league. It publishes its reports on time. And still, nobody can yet say how much of that ₦12.59 reached a farm.

Step through the coins to see where the rest went. Every underlined figure is a receipt: tap it to see the document, the page, the exact words and the arithmetic.

All three pilot states
Follow ₦100 of Kebbi's agriculture budget1 coin = ₦1
promisedspentbudgeted, not spentcutnot published or verified
Stage 1 of 5
The national picture

Nigeria measures promises. Nobody measures delivery.

Combined 2026 state and FCT budgets allocated to agriculture, against the Kampala commitment of
Average state implementation of agriculture capital budgets, 2023 to 2025
States with very low agriculture capital spending in 2025
States now publishing a quarterly budget report. The data exists. Nobody reads the agriculture lines systematically.
What we do

Four jobs, from the ledger to the field

ABX aims to be for state agriculture spending what a ratings agency is for credit: a standing dataset, a published method, an annual index, and people who use all three.

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Where money leaks

A budget is approved once. It can fail in four places after that.

Most advocacy stops when the budget is passed, which is when governments find it easiest to agree and easiest to quietly undo. ABX follows the money past that point.

1 · Cut or movedMoney moved out of agriculture during the year. Kebbi's ministry lost 40% in 2025.
2 · Not releasedApproved, but never cash-backed by the treasury.
3 · Not spentReleased, but stuck in procurement or spent after the season.
4 · Not deliveredPaid for, but nothing working on the farm.
Explore the leak map: who controls each stage and what to ask
Report clock—days left

Until third-quarter 2026 state budget reports are due (30 October)

KebbiLast report read: Q4 2025. Q3 2026 not yet logged.Watching
KadunaLatest reported: half-year 2025. None read in full.Watching
NasarawaA report exists, per BudgIT. None read in full.Watching

A quarterly report counts as on time if published within 30 days of quarter end. ABX logs when each state publishes, because late reports make in-year oversight impossible.

Reported

Where did Kebbi's ₦100 go?
promisedspentnot spentcutunknown
Kebbi State, 2025