2026 Appropriation Bill Details

APPROPRIATION BILL (DETAILS) Federal Government of Nigeria CODE MDA TOTAL ALLOCATION CAPITAL OVERHEAD PERSONNEL NO RETAINED INDEPENDENT REVENUE AID & GRANT FUNDED 0111 PRESIDENCY 100,549,795,959 53,711,450,216 200,839,074,546 1 0 0 355,100,320,721 0112 NATIONAL ASSEMBLY 0 0 344,852,880,669 2 0 0 344,852,880,669 0116 MINISTRY OF DEFENCE 464,474,756,899 297,034,773,462 2,392,883,869,930 3 0 0 3,154,393,400,291 0119 MINISTRY OF FOREIGN AFFAIRS 56,135,718,477 72,247,887,924 215,652,200,315 4 0 0 344,035,806,716 0123 FEDERAL MINISTRY OF INFORMATION AND NATIONAL ORIENTATION 22,672,347,771 5,285,850,558 70,205,023,993 5 0 0 98,163,222,322 0124 MINISTRY OF INTERIOR 34,670,127,338 70,565,942,515 591,180,722,746 6 0 0 696,416,792,599 0125 OFFICE OF THE HEAD OF THE CIVIL SERVICE OF THE FEDERATION 9,771,406,131 9,238,709,290 7,932,136,476 7 0 0 26,942,251,897 0140 AUDITOR GENERAL FOR THE FEDERATION 4,854,988,680 5,686,191,179 5,339,954,629 8 0 0 15,881,134,488 0145 PUBLIC COMPLAINTS COMMISSION 0 0 29,460,000,000 9 0 0 29,460,000,000 0147 FEDERAL CIVIL SERVICE COMMISSION 509,544,220 1,045,585,105 1,049,573,548 10 0 0 2,604,702,873 0148 INDEPENDENT NATIONAL ELECTORAL COMMISSION 0 0 1,013,778,401,602 11 0 0 1,013,778,401,602 0149 FEDERAL CHARACTER COMMISSION 409,042,109 901,855,024 5,220,293,330 12 0 0 6,531,190,463 0155 FEDERAL MINISTRY OF POLICE AFFAIRS 60,913,608,673 79,582,667,096 1,189,865,619,348 13 0 0 1,330,361,895,117 0156 FEDERAL MINISTRY OF COMMUNICATIONS AND DIGITAL ECONOMY 50,652,484,687 1,001,169,799 32,906,587,903 14 0 0 84,560,242,389 0157 NATIONAL SECURITY ADVISER 286,904,549,354 131,273,507,858 245,941,683,329 15 0 0 664,119,740,541 0158 CODE OF CONDUCT TRIBUNAL 423,926,103 499,173,443 1,448,126,868 16 0 0 2,371,226,414 0159 INFRASTRUCTURE CONCESSION REGULATORY 748,400,892 863,391,657 1,169,132,877 17 0 0 2,780,925,426 0160 POLICE SERVICE COMMISSION 414,315,906 493,322,360 1,489,436,564 18 0 0 2,397,074,830 0161 SECRETARY TO THE GOVERNMENT OF THE FEDERATION 113,526,967,297 47,917,266,116 131,577,404,233 19 0 0 293,021,637,646 0164 FEDERAL MINISTRY OF SPECIAL DUTIES & INTER - GOVERNMENTAL AFFAIRS 4,825,111,318 1,916,810,051 7,039,182,787 20 0 0 13,781,104,156 0215 FEDERAL MINISTRY OF AGRICULTURE AND FOOD SECURITY 1,300,452,463,830 11,256,793,867 136,264,346,724 21 0 0 1,447,973,604,421 0220 FEDERAL MINISTRY OF FINANCE 807,346,551,133 15,919,150,538,565 54,775,408,304 22 0 0 16,781,272,498,002 0222 FEDERAL MINISTRY OF INDUSTRY, TRADE AND INVESTMENT 55,399,199,585 5,598,604,682 26,438,444,818 23 0 0 87,436,249,085 0227 FEDERAL MINISTRY OF LABOUR AND EMPLOYMENT 149,791,949,431 4,993,292,158 28,847,711,401 24 0 0 183,632,952,990 0228 FEDERAL MINISTRY OF SCIENCE, TECHNOLOGY AND INNOVATION 745,257,210,157 8,336,534,900 85,080,335,292 25 0 0 838,674,080,349 0229 FEDERAL MINISTRY OF TRANSPORT 397,768,224,488 2,540,798,201 31,989,262,336 26 0 0 432,298,285,025 0230 FEDERAL MINISTRY OF AVIATION AND AEROSPACE 70,192,789,683 2,338,000,548 14,779,174,252 27 0 0 87,309,964,483 0231 FEDERAL MINISTRY OF POWER 1,096,723,725,158 4,211,403,159 6,168,020,641 28 0 0 1,107,103,148,958 EXPENDITURE SUMMARY BY MDAs 2026 FGN BUDGET / 2790 2026 FGN BUDGET Budget Office of the Federation APPROPRIATION BILL (DETAILS) Federal Government of Nigeria CODE MDA TOTAL ALLOCATION CAPITAL OVERHEAD PERSONNEL NO RETAINED INDEPENDENT REVENUE AID & GRANT FUNDED 0232 MINISTRY OF PETROLEUM RESOURCES 13,529,745,188 5,839,381,814 52,228,859,051 29 0 0 71,597,986,053 0233 FEDERAL MINISTRY OF STEEL DEVELOPMENT 6,849,038,708 1,952,752,773 12,718,487,788 30 0 0 21,520,279,269 0234 FEDERAL MINISTRY OF WORKS 3,436,981,402,572 35,725,820,451 12,945,161,598 31 0 0 3,485,652,384,621 0238 FEDERAL MINISTRY OF BUDGET AND ECONOMIC PLANNING 5,510,989,427,112 1,398,470,754,372 2,193,538,293,226 32 0 0 9,102,998,474,710 0242 NATIONAL SALARIES, INCOMES AND WAGES COMMISSION 1,454,429,890 1,513,959,000 1,704,772,278 33 0 0 4,673,161,168 0246 REVENUE MOBILISATION, ALLOCATION AND FISCAL COMMISSION 641,284,628 1,066,301,278 3,002,529,121 34 0 0 4,710,115,027 0250 FISCAL RESPONSIBILITY COMMISSION 848,043,502 738,291,539 405,337,461 35 0 0 1,991,672,502 0252 FEDERAL MINISTRY OF WATER RESOURCES 435,443,565,113 4,013,360,541 19,191,257,062 36 0 0 458,648,182,716 0253 FEDERAL MINISTRY OF HOUSING AND URBAN DEVELOPMENT 95,324,545,275 2,753,391,993 7,868,368,004 37 0 0 105,946,305,272 0254 FEDERAL MINISTRY OF MARINE AND BLUE ECONOMY 136,438,709,056 1,870,467,624 10,932,775,975 38 0 0 149,241,952,655 0255 FEDERAL MINISTRY OF TOURISM 3,712,551,109 785,029,113 5,919,668,125 39 0 0 10,417,248,347 0256 FEDERAL MINISTRY OF ARTS, CULTURE AND CREATIVE ECONOMY 28,231,308,132 4,791,860,095 26,799,058,992 40 0 0 59,822,227,219 0257 FEDERAL MINISTRY OF SOLID MINERALS DEVELOPMENT 147,530,456,628 3,071,183,636 5,733,690,501 41 0 0 156,335,330,765 0265 FEDERAL MINISTRY OF LIVESTOCK 63,142,282,214 3,604,272,870 14,439,616,415 42 0 0 81,186,171,499 0318 JUDICIARY 0 0 341,625,739,236 43 0 0 341,625,739,236 0326 FEDERAL MINISTRY OF JUSTICE 43,855,152,492 26,090,491,834 80,598,912,219 44 0 0 150,544,556,545 0341 INDEPENDENT CORRUPT PRACTICES AND RELATED OFFENCES COMMISSION 5,204,476,168 3,817,528,905 12,098,390,920 45 0 0 21,120,395,993 0344 CODE OF CONDUCT BUREAU 9,274,196,706 2,425,934,693 4,048,234,462 46 0 0 15,748,365,861 0437 FEDERAL CAPITAL TERRITORY ADMINISTRATION 460,737,525,183 0 0 47 0 0 460,737,525,183 0451 FEDERAL MINISTRY OF NIGER DELTA 17,417,686,997 6,673,609,289 1,326,872,939,192 48 0 0 1,350,964,235,478 0513 NATIONAL SPORTS COMMISSION 188,463,295,467 20,354,589,253 1,215,133,932 49 0 0 210,033,018,652 0514 FEDERAL MINISTRY OF WOMEN AFFAIRS 150,399,108,799 1,253,412,987 2,663,238,572 50 0 0 154,315,760,358 0517 FEDERAL MINISTRY OF EDUCATION 591,581,403,840 127,792,767,273 1,679,387,148,903 51 0 0 2,398,761,320,016 0521 FEDERAL MINISTRY OF HEALTH AND SOCIAL WELFARE 924,221,481,359 54,649,208,124 1,170,495,177,648 52 0 0 2,149,365,867,131 0535 FEDERAL MINISTRY OF ENVIRONMENT 106,190,136,839 5,939,307,583 52,015,458,836 53 0 0 164,144,903,258 0543 NATIONAL POPULATION COMMISSION 12,794,316,285 1,173,647,529 17,991,244,223 54 0 0 31,959,208,037 0554 FEDERAL MINISTRY OF HUMANITARIAN AFFAIRS AND POVERTY ALLEVIATION 201,703,287,647 5,565,053,032 255,384,846,528 55 0 0 462,653,187,207 0555 FEDERAL MINISTRY OF YOUTH DEVELOPMENT 20,197,216,637 51,938,850,409 446,126,794,731 56 0 0 518,262,861,777 18,448,545,278,825 18,511,562,747,743 14,632,125,144,460 0 0 51,592,233,171,028 SUMMARY BY FUNDS 2026 FGN BUDGET / 2790 2026 FGN BUDGET Budget Office of the Federation APPROPRIATION BILL (DETAILS) Federal Government of Nigeria CODE FUND TOTAL ALLOCATION NO 021 MAIN ENVELOP - PERSONNEL 8,354,176,058,492 1 022 MAIN ENVELOP - OVERHEAD 1,214,122,707,677 2 023 CRF CHARGES - PENSIONS AND GRATITUTIES 927,059,281,814 3 024 CRF CHARGES - SERVICE WIDE VOTES 2,641,587,108,707 4 025 CRF CHARGES - CAPITAL SUPPLEMENTATION 5,102,872,076,986 5 026 STATUTORY TRANSFERS 4,097,381,103,856 6 027 DEBT SERVICES 15,909,361,631,657 7 031 CAPITAL DEVELOPMENT FUND MAIN 13,345,673,201,839 8 51,592,233,171,028 / 2790 2026 FGN BUDGET Budget Office of the Federation APPROPRIATION BILL (DETAILS) Federal Government of Nigeria PRESIDENCY CODE MDA TOTAL ALLOCATION CAPITAL OVERHEAD PERSONNEL NO RETAINED INDEPENDENT REVENUE AID & GRANT FUNDED 0111001001 STATE HOUSE - HQTRS 30,487,578,426 10,060,608,332 2,643,122,932 1 0 0 43,191,309,690 0111001002 STATE HOUSE OPERATIONS - PRESIDENT 777,191,063 7,608,995,888 0 2 0 0 8,386,186,951 0111001003 STATE HOUSE OPERATIONS - VICE 641,385,205 2,000,910,669 0 3 0 0 2,642,295,874 0111001004 OFFICE OF THE CHIEF OF STAFF TO THE PRESIDENT 359,605,859 1,000,477,984 0 4 0 0 1,360,083,843 0111001005 OFFICE OF THE CHIEF SECURITY OFFICER TO THE PRESIDENT 158,750,862 212,489,223 0 5 0 0 371,240,085 0111001006 STATE HOUSE MEDICAL CENTRE 345,817,364 632,987,856 0 6 0 0 978,805,220 0111001007 STATE HOUSE LAGOS LIAISON OFFICE 116,520,441 181,808,396 0 7 0 0 298,328,837 0111006001 NIPSS, KURU 596,975,896 1,600,523,809 1,818,523,983 8 0 0 4,016,023,688 0111007001 BUREAU OF PUBLIC ENTERPRISES (BPE) 14,447,833,828 1,025,593,355 1,280,621,640 9 0 0 16,754,048,823 0111009001 ECONOMIC AND FINANCIAL CRIMES COMMISSION (EFCC) 22,824,517,033 20,970,781,538 44,774,240,496 10 0 0 88,569,539,067 0111009002 NIGERIAN FINANCIAL INTELLIGENCE UNIT (NFIU) 1,690,780,929 3,000,000,002 7,754,863,159 11 0 0 12,445,644,090 0111010001 BUREAU OF PUBLIC PROCUREMENT (BPP) 1,099,121,836 1,812,847,787 1,108,251,531 12 0 0 4,020,221,154 0111011001 NIGERIA EXTRACTIVE INDUSTRIES TRANSPARENCY INITIATIVE (NEITI) 1,847,849,169 1,722,247,232 2,426,106,983 13 0 0 5,996,203,384 0111048001 NIGERIA ATOMIC ENERGY COMMISSION & ITS CENTRES 590,163,162 717,921,936 2,669,519,301 14 0 0 3,977,604,399 0111056001 NATIONAL AGRICULTURAL LAND DEVELOPMENT AUTHORITY (NALDA) 23,965,704,886 763,256,208 274,752,974 15 0 0 25,003,714,068 0111057001 NATIONAL AGENCY FOR SCIENCE AND ENGINEERING INFRASTRUCTURE 0 0 135,135,066,414 16 0 0 135,135,066,414 0111058001 NATIONAL COUNCIL ON CLIMATE CHANGE 300,000,000 200,000,000 151,026,350 17 0 0 651,026,350 0111062001 PRESIDENTIAL ECONOMIC ADVISORY COUNCIL/PRESIDENTIALL FOREIGN INTERVENTION PROMOTION COUNCIL 300,000,000 200,000,001 802,978,783 18 0 0 1,302,978,784 100,549,795,959 53,711,450,216 200,839,074,546 0 0 355,100,320,721 2026 FGN BUDGET / 2790 2026 FGN BUDGET Budget Office of the Federation APPROPRIATION BILL (DETAILS) Federal Government of Nigeria CODE LINE ITEM AMOUNT 0111001001 STATE HOUSE - HQTRS EXPENDITURE 2 43,191,309,690 PERSONNEL COST 21 2,643,122,932 SALARY 2101 1,929,869,076 SALARIES AND WAGES 210101 1,929,869,076 21010101 SALARY 1,929,869,076 ALLOWANCES AND SOCIAL CONTRIBUTION 2102 713,253,856 ALLOWANCES 210201 397,603,960 21020111 REGULAR ALLOWANCES 397,603,960 SOCIAL CONTRIBUTIONS 210202 315,649,896 21020201 NHIS 96,493,454 21020202 CONTRIBUTORY PENSION - EMPLOYER'S CONTRIBUTION 192,986,908 21020212 EMPLOYEES' COMPENSATION SCHEME (ECS) 26,169,534 OTHER RECURRENT COSTS 22 10,060,608,332 OVERHEAD COST 2202 10,060,608,332 TRAVEL& TRANSPORT - GENERAL 220201 3,433,795,667 22020101 LOCAL TRAVEL & TRANSPORT: TRAINING 275,735,543 22020102 LOCAL TRAVEL & TRANSPORT: OTHERS 293,302,355 22020104 INTERNATIONAL TRAVEL & TRANSPORT: OTHERS 2,864,757,769 UTILITIES - GENERAL 220202 365,274,494 22020201 ELECTRICITY CHARGES 311,085,128 22020202 TELEPHONE CHARGES 3,734,578 22020203 INTERNET ACCESS CHARGES 22,525,158 22020205 WATER RATES 15,920,683 22020206 SEWERAGE CHARGES 12,008,947 MATERIALS & SUPPLIES - GENERAL 220203 301,789,541 22020301 OFFICE STATIONERIES / COMPUTER CONSUMABLES 36,078,362 22020302 BOOKS 2,528,168 22020303 NEWSPAPERS 10,343,883 22020304 MAGAZINES & PERIODICALS 2,116,069 22020305 PRINTING OF NON SECURITY DOCUMENTS 17,426,915 22020306 PRINTING OF SECURITY DOCUMENTS 8,397,827 22020307 DRUGS & MEDICAL SUPPLIES 43,616,193 22020309 UNIFORMS & OTHER CLOTHING 4,162,653 22020311 FOOD STUFF / CATERING MATERIALS SUPPLIES 177,119,471 MAINTENANCE SERVICES - GENERAL 220204 413,068,023 22020401 MAINTENANCE OF MOTOR VEHICLE / TRANSPORT EQUIPMENT 220,529,223 22020402 MAINTENANCE OF OFFICE FURNITURE 9,737,235 22020403 MAINTENANCE OF OFFICE BUILDING / RESIDENTIAL QTRS 102,447,964 22020404 MAINTENANCE OF OFFICE / IT EQUIPMENTS 23,656,820 22020405 MAINTENANCE OF PLANTS/GENERATORS 17,283,915 22020406 OTHER MAINTENANCE SERVICES 39,412,866 / 2790 2026 FGN BUDGET Budget Office of the Federation APPROPRIATION BILL (DETAILS) Federal Government of Nigeria CODE LINE ITEM AMOUNT 0111001001 STATE HOUSE - HQTRS TRAINING - GENERAL 220205 131,832,134 22020501 LOCAL TRAINING 131,832,134 OTHER SERVICES - GENERAL 220206 63,891,883 22020604 RESIDENTIAL RENT 63,891,883 CONSULTING & PROFESSIONAL SERVICES - GENERAL 220207 13,096,577 22020701 FINANCIAL CONSULTING 10,585,069 22020703 LEGAL SERVICES 2,511,508 FUEL & LUBRICANTS - GENERAL 220208 2,168,470,364 22020801 MOTOR VEHICLE FUEL COST 156,661,718 22020803 PLANT / GENERATOR FUEL COST 1,989,579,359 22020806 COOKING GAS/FUEL COST 22,229,287 MISCELLANEOUS 220210 3,169,389,649 22021001 REFRESHMENT & MEALS 150,073,729 22021002 HONORARIUM & SITTING ALLOWANCE 2,118,521,128 22021003 PUBLICITY & ADVERTISEMENTS 298,208,539 22021004 MEDICAL EXPENSES 13,161,803 22021006 POSTAGES & COURIER SERVICES 1,768,566 22021007 WELFARE PACKAGES 513,837,269 22021008 SUBSCRIPTION TO PROFESSIONAL BODIES 8,353,054 22021014 ANNUAL BUDGET EXPENSES AND ADMINISTRATION 15,264,537 22021016 SERVICOM 26,854,209 22021017 ANTI-CORRUPTION 4,076,976 22021018 GENDER 19,269,839 CAPITAL EXPENDITURE 23 30,487,578,426 FIXED ASSETS PURCHASED 2301 18,020,842,934 PURCHASE OF FIXED ASSETS - GENERAL 230101 18,020,842,934 23010105 PURCHASE OF MOTOR VEHICLES 11,229,108,872 23010112 PURCHASE OF OFFICE FURNITURE AND FITTINGS 2,563,096,286 23010125 PURCHASE OF LIBRARY BOOKS & EQUIPMENT 371,802,748 23010126 PURCHASE OF SPORTING / GAMING EQUIPMENT 12,190,599 23010138 PURCHASE OF HELLO SPARES/MAINTENANCE 3,844,644,429 CONSTRUCTION / PROVISION 2302 11,713,350 CONSTRUCTION / PROVISION OF FIXED ASSETS - GENERAL 230201 11,713,350 23020101 CONSTRUCTION / PROVISION OF OFFICE BUILDINGS 11,713,350 REHABILITATION / REPAIRS 2303 8,523,040,718 REHABILITATION / REPAIRS OF FIXED ASSETS - GENERAL 230301 8,523,040,718 23030101 REHABILITATION / REPAIRS OF RESIDENTIAL BUILDING 44,208,092 23030121 REHABILITATION / REPAIRS OF OFFICE BUILDINGS 8,478,832,626 PRESERVATION OF THE ENVIRONMENT 2304 2,424,371,314 PRESERVATION OF THE ENVIRONMENT - GENERAL 230401 2,424,371,314 23040103 WILDLIFE CONSERVATION 2,424,371,314 / 2790 2026 FGN BUDGET Budget Office of the Federation APPROPRIATION BILL (DETAILS) Federal Government of Nigeria CODE LINE ITEM AMOUNT 0111001001 STATE HOUSE - HQTRS OTHER CAPITAL PROJECTS 2305 1,507,610,110 ACQUISITION OF NON TANGIBLE ASSETS 230501 1,507,610,110 23050102 COMPUTER SOFTWARE ACQUISITION 226,061,967 23050103 MONITORING AND EVALUATION 1,281,548,143 2,643,122,932 TOTAL PERSONNEL 10,060,608,332 TOTAL OVERHEAD 12,703,731,264 TOTAL RECURRENT 30,487,578,426 TOTAL CAPITAL 0.