Civic tech organisation, BudgIT, has said only 10 states presently publish accessible local government area (LGA) budget data.
In a report, titled ‘The Missing Tier: Mapping Local Government Budget Transparency in Nigeria,’ the body said six states share partial or outdated information while 18 states publish nothing.
BudgIT stated ylocal government chairmen submit appropriation bills, which councils approve, while monthly allocations are disbursed from the federation account.
“Yet for most of Nigeria’s 774 local governments, those budgets are not publicly accessible online,” the civic tech firm said.
BudgIT said only a small number of states provide accessible data on LGAs.
The report said Ekiti state was a leading example nationwide.
The organisation said the state publishes individual 2026 budgets for all its 16 LGAs and 22 LCDAs, with each entity accompanied by a signed PDF, town hall consultation minutes, and a national chart of accounts (NCOA)-formatted excel template.
The report also noted that Borno state, which has 27 LGAs, provides a consolidated 2025 budget, along with individual council zone improvement plan (ZIP) documents and 2024 audited financial statements, indicating a well-established system
“Other states with published LGA budget documents include Ebonyi State (13 LGAs), Osun State (30 LGAs), Kebbi State (21 LGAs), Kogi State (21 LGAs; budgets published but no audits or performance reports), Enugu State (17 LGAs; consolidated budget), Kaduna State (23 LGAs; medium-term consolidated LG council budget) and Yobe State (17 LGAs; consolidated 2025 LGA budget),” the agency said.
