Independent Assessment Reveals Uneven Federal Project Completion Across Nigerian States
An independent evaluation by civic organization BudgIT Tracka has uncovered significant disparities in the implementation of federal capital projects across Nigeria's states. The comprehensive report, which analyzed project execution under the 2024 federal budget, found that only approximately 52.10% of capital projects were completed nationwide, despite substantial fund disbursements.
National Performance Falls Short of Official Claims
While the Federal Ministry of Finance reported an 80% implementation rate for both capital and recurrent spending in the 2024 budget, BudgIT's detailed tracking presents a more nuanced reality. The organization monitored 2,760 federal capital projects across 30 states, assessing their status as completed, ongoing, abandoned, not executed, or fraudulently delivered.
Joshua Osiyemi, head of Tracka at BudgIT, explained that the tracking exercise began in October 2024 following fund releases for the capital component of the N34 trillion federal budget. The assessment period extended to December 2025 due to repeated extensions of the 2024 budget implementation timeline.
Top Performing States in Project Completion
The report reveals a stark contrast in project completion rates across different states, with northern states generally outperforming their southern counterparts in implementation efficiency.
- Katsina State emerged as the clear leader with an impressive 85.84% completion rate. Tracka reviewed 114 projects valued at N26.79 billion, finding 89 completed and 17 ongoing. Only one project was flagged as fraudulently delivered, while seven remained unexecuted.
- Rivers State secured second position with a 74.26% completion rate. Out of 82 projects worth N10.87 billion, 64 were completed, three were ongoing, one was abandoned, and 14 were not executed.
- Bauchi State placed third with a 71.57% completion rate. The assessment tracked 108 projects valued at N10.17 billion, with 61 completed, 26 ongoing, nine abandoned, six not executed and six flagged as fraudulently delivered.
- Gombe State recorded a 66.67% completion rate. Of the 111 projects reviewed and valued at N54.23 billion, 74 were completed, 29 were ongoing, while eight were not executed.
- Kano State posted a 65.69% completion rate. Tracka examined 103 projects worth N15.28 billion, finding 67 completed, 20 ongoing, one abandoned, and 15 not executed.
Middle Performers and Notable Cases
Niger State ranked sixth with a 64.49% completion rate, though BudgIT raised concerns about reporting accuracy, noting unusually high project valuations amounting to N1.27 trillion. Cross River State stood out for having no abandoned, undone or fraudulently delivered projects, with 62.5% of projects completed and the remaining 37.5% ongoing.
Enugu State recorded a 61.96% completion rate, while the Federal Capital Territory achieved 60.23%. Kaduna State completed the top ten list with a 59% completion rate, though it faced challenges with 17 projects not executed and two flagged as fraudulently delivered.
States with Lowest Completion Rates
At the opposite end of the spectrum, several states demonstrated concerningly low project implementation rates despite receiving federal allocations.
- Delta State recorded the lowest completion rate at just 15.63%, with only 11 out of 87 projects valued at N5.10 billion completed. Alarmingly, 45 projects remained unexecuted despite funds being released.
- Ondo State followed with a 24.51% completion rate, while Yobe State managed only 29.63%.
- Benue State achieved a 30% completion rate, and Adamawa State recorded 33.64%.
Transparency and Accountability Concerns
The BudgIT report highlights significant transparency gaps in how federal capital funds are utilized across states. According to the assessment, about 24% of projects were classified as abandoned, not executed, or fraudulently delivered, despite funds being released for their implementation.
Many of the affected projects fall under programmes meant to support grassroots development, including Zonal Intervention Projects (ZIPs) and initiatives linked to the Economic Recovery and Growth Plan. This raises serious questions about the effectiveness of development spending at the local level.
Osiyemi emphasized that Tracka's primary objective is to promote transparency, verify fund utilization, and demand accountability for the N7.8 trillion disbursed for capital projects. The findings demonstrate that budgetary allocation does not automatically translate into real-world project delivery, highlighting the need for improved monitoring mechanisms.
Broader Context of Federal Support
The report emerges against the backdrop of substantial federal financial support to states. Between March 2024 and August 2025, state governments and the Federal Capital Territory received a total of N2.45 trillion from the federal government to support infrastructure development and security interventions.
These funds were disbursed over 17 months under a special intervention programme financed through non-oil revenue savings. However, despite this significant financial injection, concerns persist about how effectively states are utilizing these resources for tangible development outcomes.
The BudgIT assessment serves as a crucial accountability tool, providing citizens with independent verification of project implementation and highlighting areas where improvement is urgently needed in Nigeria's public expenditure management system.
