State Tracker

Three pilot states. Every figure with its receipt.

Two states that publish, one that mostly does not. Comparing them shows what transparency does, and does not, tell you about whether money arrives.

Pilot states

Kebbi, Kaduna and Nasarawa

Kebbi and Kaduna share first place on BudgIT's Q2 2026 fiscal transparency league. Nasarawa is 35th of 36. Tap any underlined figure to see where it comes from.

Where Kebbi's 21% sits

Share of each unit's revised 2025 budget that was spent. Dashed line: whole state, .

Almost the whole ministry budget sits on the headquarters line, and that line spent . The small agencies spent more, of much smaller sums.

Citizens' Budget ✓Quarterly report ✓e-Procurement ✓Fiscal data site ✓

Kebbi moved from 11th to joint first on BudgIT's league between Q1 and Q2 2026 ().

The ministry's budget was cut by , or of the original. The report's own text puts the cut at . Whole-state spending reached , with capital at and recurrent at .

Not in the report: releases. ABX has also not yet read the capital-only tables. Both are needed before Kebbi can be scored.

Against the Kampala 10%

Kebbi looks like a leader on paper, and spends like a laggard

The Kampala CAADP Declaration commits governments to at least 10% of annual public expenditure on agrifood systems. Allocation alone flatters states that budget big and spend small.

approved or proposedrevisedactually spentKampala 10%

Read across with care. Kebbi is measured on its 2025 report and the ministry line only. Kaduna and Nasarawa are 2026 budget documents, and Nasarawa includes water. Kampala covers whole agrifood systems, wider than one ministry.

Preliminary observations

What the states' own documents already show

These observations come straight from published government documents. Before ABX publishes formal findings, each state receives them and has 21 days to reply. The question is always why money did not reach farmers, not who took it.

Significant

Kebbi's report disagrees with its own table about the size of the cut

Section 1.A says agriculture was cut by . Table 4 shows the ministry fell from to . The gap is .

Significant

Kebbi's agriculture ministry spent at half the state's pace

The ministry spent of its revised budget. The state as a whole spent . Agora Policy independently puts Kebbi's 2025 implementation at .

Notable

Kebbi revised its agriculture budget down by 40%

A revision means the original allocation was a weak guide to what the state intended to spend.

Notable

Very little of Kebbi's agriculture spending appears in the last quarter

The parent line records in Q4, which is of the year's spending, in the months when dry-season inputs are bought.

Notable

No release data, so the real bottleneck is hidden

Without releases, nobody can tell whether the treasury held money back or the ministry could not spend what it got. Stakeholders name as a major cause.

Notable

Nasarawa's budget is hard for a resident to read

No Citizens' Budget, no 2026 contracts on the procurement portal and uneven access to ministry pages ().

What ABX can score today

Even the best-disclosing state cannot be scored yet

If two or more of the index's five components are missing, a state is "not assessable" and the missing documents are named. No score is guessed.

read from a documentpartly read or a proxynot publishednot yet assessed
Indicator table

The pilot states side by side

IndicatorKebbiKadunaNasarawa
Allocation shareAgriculture budget ÷ total budgetoriginalrevised (scored)2026 approved2026 proposal, includes water
Expenditure shareAgriculture spent ÷ total spent: the Kampala testNot yet readNot yet read
Execution rateSpent ÷ revised budgetall spending typesNot yet readNot yet read
Budget credibility deviation|Revised − original| ÷ originalNot yet readNot yet read
Release rateReleased ÷ revised budgetNot publishedNot yet assessedNot yet assessed
Verified delivery rateProjects passing all four tests ÷ sampledNo field visit yetNo field visit yetNo field visit yet
Quality gradeA audited · C report only · D reconstructed · E unavailableCD for allocation; E for execution (work not yet done)D; E for execution

Every source is listed, with links, on the Publications page. Rivers is the purest low-disclosure case (); Nasarawa was chosen because its report can be read.

Report clock—days left

Until third-quarter 2026 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
Reported

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