#1www www www2 www www UNITY AND FAITH, PEACE AND PROGRESS ستلام 232 ANAMBRA STATE 2022 CITIZENS BUDGET DOCUMENT Anambra State Ministry of Economic Planning, Budget and Development Partners 1#2WHAT IS A BUDGET? B In government, budget refers to the financial plan that sets forth government's expectations for revenues, and on the basis of these expected revenues, allocates resources for specific purposes for the good of the general citizens. It can also be said that budget is the allocation of resources for a particular purpose of an intended expenditure(s) along with the proposals on how to meet the expenses. In Government, budget is a financial management tool by which substance is given to an economic development plan or a medium term strategy. The Budget is an administrative tool /instrument that confer financial expressions to plans or strategies employed to accomplish goals stated in a policy document. In any democracy, every responsible citizen has the right to know how the common wealth is collected and expended in the delivery of public infrastructure and services. 2#3WHAT IS A CITIZENS BUDGET? B A citizen's budget is a simpler, less technical version of a government's budget specifically designed to present key information that is understandable by the general public. Citizens Budgets can vary widely in focus, content, and number of ways, ranging from a simple brochure to a comprehensive report. Citizens Budget should also be accessible by the general public, including being published on line on an official state website. 3#42021 ACTUALS PERFORMANCE SIZE N131.451.997.562 Capital Expenditure 57,578,248,336 44% Recurrent Expenditure 73,873,749,226 56% Recurrent Expenditure Capital Expenditure 4#52022 Budget Size N141,969,369,784 Capital Expenditure 81,054,609,853 57% Recurrent Expenditure, 60,914,759,931, 43% Recurrent Expenditure Capital Expenditure 5#6COMPUTATION OF TRANSFER TO CAPITAL DEVELOPMENT FUND 1 OPENING BALANCE CRF 2 4 5 6 ESTIMATED RECURRENT REVENUE a) Independent Revenue (b) State's Share of Federation Account (b) VAT from Federation Account (c) Derivation (c) Other Statutory Revenue Total: Consolidated Revenue Fund TOTAL PROJECTED FUNDS AVAILABLE ESTIMATED RECURRENT EXPENDITURE a) Employees Compensation (b) Social Benefits (c) Overhead Costs (d) External Loans Repayments (e) Internal Loans Repayments CAFC-Excluding Social Benefit & Public Debt Charges |Total: Recurrent Expenditure Movement in Other Cash Equivalents: BTL Receipts BTL Payments Sub-Total Movement in Other Cash Equivalents RECURRENT SUPLUS (a) Transfer to Capital Development Fund bi Clasina Consolidated CRF Cash Balance 7 ESTIMATED CAPITAL RECEIPTS 8 9 a) Opening Balance CDF (b) Transfer from Consolidated Revenue Fund (c) Aids and Grants Domestic (e) Internal Loans a) Miscellaneous Capital Receipts TOTAL: ESTIMATED CAPITAL RECEIPTS ESTIMATED CAPITAL EXPENDITURE Economic Empowerment Through Agriculture Societal Re-Orientation Poverty Alleviation Actual [to period 12| Original Budget Revised Budget 2020 H 12,265,814.962 2021 2021 2021 Budget 2022 0/w Climate Change Budget 2022 M 12,667,758.467 12,667,758,467 12,667,758,467 3,327,150,787 27.237,691.221 25,453,011.294 36.577,873.041 35,539,275.827 35,357,759.574 46,788,538.969 36,577.873,041 46,788,538,969 40,369.799,963. 41,952,568,205 16,382,850,799 23,373,396,398 20,889,262,031 20,889,262,031 19,865,745,300 1,123,038.599 7.189.878.361 82,472,684,807 184,384,952 3421,314,783 4,371,718,719 6.607.145.879 1,568,421,025 2.479.169.594 106,185,704,087 109.512 854 874 87,784,866,500 115,229,538,639 94.738 499.768 100.457.674.967 177 897.297 106 14,631,002,393 8,218,505,557 18.344,243.971 741,214.571 1.8641,953,831 3,299,025,451 47,098,945,774 18,638,513.835 8,545,781.599 22,439,232.469 762,227,389 16,278,084,997 7.209,908,936 73.873,749,226 32,512,476,528 40,800, 196.860 17,651,074,756 9,744,420.195 22.871,860,453 945,516,298 2.506,986,388 2.914,913,630 56,634,771,720 4,371,718,719 6,607,145,879 115,229,538,639 127 897 297.106. 18,735,088,097 8,546,478,395 22,812,979,853 762,935,398 16,484,577,638 7,210,183,180 74,552,242,561 18,808,606,597 11,874,780,106 23,782.643,334 945.516,298 2,506,986,388 3,046,227,208 60,914,759,931 - - Budget 2023 2,040,298,368 40.389,984.783 41,973,544,484 Budget 2024 19.875,678,169 1,569,205 238 7,430,384,180 106,238,796,854 108.279.095 722 2,051,703,603 40.410.179.716 41,994,531,255 19,885,616,008 1,569,989,836 2,431,599.377 106,291,916,192 105.343 619.795 18,818,010,873 - - -- 11,830,697,506 23,794,529,529 945,989,059 2,508,239.881 3,047,750,317 60,945,212,165 18,827,419,858 11,836,607.860 23,806,423.174 946,462,049 2,509,493,999 3,049,274,194 60,975,681,134 29,056,241,857 38,020,872,080 - - 3,456,234,671 2,779,324,780 - 51,095,788.665 29,358,700.571 71,263,575,386 38,428,030.198 26,031,049.735 65,260,807,116 53,345,054,545 50,000,000,000 17.667 768 467 3327150.787 6.001.718.270 EEMS 054.545 48,598,094,943 46,557,796,575 2.040 298 ESS 2051 70D POE 47,367,938,661 44.846,206.694 7.521 651.967 47,333,883.057 45,282,179,454 3,335,836,849 2,095,914,671 38,428,030,198 26.031,040,735 65,260,807,116 6.958,958.841 4.125,358.119 18,000,000,000 16,607,433,256 3,007,180,457 3,000,000,000 22,764,997,017 65,330,259,145 58,024,499,999 88,356,721,787 2,095,914,671 2,095,914,671 50,000,000,000 18,000,000,000 446,251,663 46,557,796,575 29,431,000,000 1,380,438.385 45.282,179,454 29,445,715,498 1,016,195,000 3,000,000,000 6,000,000,000 44,846,285.694 29,460,438.344 6,003,000,000 6,006,001.512 73,095,914,671. 82,435,048,238 82,111,333,3337 81,328,921,550 389,314,267 6,596,058 524,870,298 2,410,107,129 35,000,000 13,000.000 2,853,910,605 3,019,437,567 429,910,051 980,729.876 2,801,352,912 4,146,740,878 5.006,398,600 3.810,550.000 1,475,914,289 35,000,000 13,000,000 4,019,692,550 4,027,574,458 5,477,757,650 2,125,207,129 $4,250,000 10,000,000 7,051,800,000 4,227,524,086 55,000,000 34,000,000 35,000,000 6,742.176,473 2.127,270,293 54,277.119 10,005.006 7,055,326,183 4,229,637,892 6,745,797.557 2.128,333.889 54,304,262 10,010,012 7,058,853,844 4,231,752,624 6,248,470.197 746,000,000 1,672,000,000 Environmental Improvement 3,140,133,859 Water Resources and Rural Development Information and Communication Technology Growth the Private Sector Reform of Government and Governance Power Water Way Road Airways TOTAL ESTIMATED CAPITAL EXPENDITURE 10 Closing Consolidated CDF Cash Balance 11 CONSOLIDATED CRF and CDF CLOSING CASH BALANCE 63,234,344,473 14,763,673,138 87,838.787 93,869.850 746,939,217 7,849,950,066 7,299,566,100 9,500,000 16,563,287.562 22,633,637,700 2,967,858,393 150,256,817 260,590,144 3,176,600,000 746,000,000 1,860,923,815 3,329,756,912 708,000,000 2,104,533,319 3,049,183,355 15.533,319 3,045,183,355 611,000,000 1,075,825,000 237,438.364 9,699,047.913 7,515,897,737 7095.914.671 13,957.650 15,722,735,360 13,545,350,610 57.578,248.336 446 751 663 3,773,402,450 956,000,000 19,644,872,728 7,481,500,000 60,000,000 32,662,340,896 5,800,000,000 86,885,794,353 1470 47T ABA 7,472,645,704 568,938,709 713,388,600 702,689,531 13,506,557,032 3,734,577,154 60,000,000 16,281,385,912 13,595,913,200 69,099,569,812 3.996.344.859 7,341,399,404 630,000,000 1,224,618,075 2,240948,639 25,252,538,077 33,000,000 520,000,000 3,100,787,174 125,000,000 14,857,548,526 8,050,000,000 81,054,609,853 1350 43R 3RS 3,420,736,753 125,000,000 7,000,000 3,880,716,674 1016 195.000 3,052,233.327 630,630.232 1,225,843 088 2,243,190.106 25,277,797,235 3,103,383,777 125,125,000 6 14,872,409.733 8.058,057.028 81.135,685,490 193 735.060 2,714,888.027 708,354,044 2,105,585,649 3,050,707,900 630,315,080 708,708,149 2,106,638,457 1,225,230,457 2,242,069,138 25,265,164,780 3,101,833.3472 125,062,497 14,864,977,294 8,054,075.006 $1,095,138.337 3,067,898,603 Improvement to Health Enhancing Skills and knowledge Housing and Urban Development Gender Youth 2,049,722,813 2,267,016,042 6,724,600,000 452,953,764 1,472,186.956#72022-2024 CONSOLIDATED BUDGET SUMMARY Budget 2022 o/w Climate Change Budget 2022 Budget 2023 N Budget 2024 Η 3,773,402,450 3,420,736,753 3.067,898,603 Actual 2020 Opening Balance N 15,601,651,810 Actual (to period 12) 2021 H 14.763,673,138 Original Budget Revised Budget 2021 N 2021 14,763,673.138 N 14,763,673,138 Receipts: Economic Summary Statutory Allocation 35.530.275,877 VAT from Federation Account Derivation Other Statutory Revenue Independent Revenue 16,382,850,799 1,173,038,599 2,189,828,361 27,237,691,221 6,958,958,841 35,357,759,574 23.373,396,398 46,788,538.969 46,788,538,960 41.952,568,705 20,889,262,031 20,869,262,031 19,865,745,300 184,384,952 3,421,314,283 4,371,718,719 4,371,718,719 1,558,421,075 6.602,145,879 6,602,145,879 2,429,169,594 Capital Aid and Grants Other Capital Receipts Total Current Year Receipts Total Projected Funds Available Expenditure: Economic Summary Employees Compensation Social Benefits Overhead Costs Repayment of External Loans Repayment of Internal Loans CRFC-Excluding Social Benefit & Public Debt Charges Total Capital Expenditure Programmes Summary: Economic Empowerment Through Agriculture Societal Re-Orientation Poverty Alleviation Improvement to Health Enhancing Skills and Knowledge Housing and Urban Development Gender Youth 25.453,011,294 36,577,873,041 36,577,873,041 40,369,799,963 4.125,358,119 18.000.000.000 18,000,000,000 29.431,000,000 22.764,997,017 89,431,643,648 114,675,221,636 133,229,538.639 133,229,538,639 135,616,704,087 105,033,295,458 129,438,894,774 147,993,211,777 147,993,211,777 139,390,106,537 14,631,002,393 8,218,505,557 18.344,243,971 741,214,571 1,864,953,831 3,299,025,451 47,098,945,774 18,638,513,835 8.545,781,599 27.439,232,459 762,227 389 16,278,084,997 7,209,908.936 73,873,749,226 524,870,298 17,651,074,756 9,744,420,195 22,871,850,453 945 516.298 2,506,986,388 2.914.913.630 56,634,771,720 18,735,088,097 18,808,606,597 8,546,478,395 11,824,780,106 27,817,079,853 762,935,398 16,484,577,638 7,210,183,180 74,552,242,561 - 2,410,107,129 35,000,000 13,000,000 6,724,600,000 5.006,398.600 3,810,550,000 1,475,914,289 35,000,000 13,000,000 4,019,692,550 4,027,574,458 5,477,257,650 2,267,016,042 2,801,352,912 4.946,740,878 23,782,643,334 945,516,298 2,506,986,388 3,046,227,208 60,914,759,931 41,973,544,484 41,994,531,255 19,875,678,169 19,885,616,008 1,569,205,238 2,430,384,180 1,569,589836 2,431,599.377 - 40389.984,783 40,410,179,716 29,445,715,458 29,460,438.344 10 135,684,512,352 135,752,354,536 139,105,249,105 138,820,253,139 - 18,818,010,873 18.827,419,858 11,830,692,506 11,836,607,860 - 23,794,529,529 23,806,423,174 - 945,989,059 946,462,049 2,508,239,881 2,509,493.999 - 3,047,750,317 3.049,274.194 - 60,945,212,165 60,975,681,134 380,314,267 5,596,058 2,049,722,813 2,853,910,605 3.000,437,667 429,910,051 980,729,876 2,299,566,100 452,953,764 1,472,186,956 2,967,858,393 150,256,817 760,590,144 237,438,364 9.699,047,913 2.515,897,737 746,000,000 1,672,000,000 3,176,600,000 611,000,000 1,075,875,000 746,000,000 1,860,923,815 3.329.756,912 2,126,207,129 54,250,000 10,000,000 7,051,800,000 4,227,524,086 6,742,176,473 708,000,000 7,104,533,319 3,049,183,355 66,000,000 34,000,000 35,000,000 - 15,533,319 3,045,183.355 2,127,270,293 2.128.333889 54,277,119 54,304,262 10,005,006 10,010,012 7,055,326,183 7,058,853,844 - - - - 4,229,637,892 6,745,207,567 708,354,044 2,105,585,649 3,050,707,990 630,315,080 1,725,730,457 2,242,069,138 25,265,164,780 4.231,752,624 6,748,420.197 708,708,149 2,106,638,457 3.052,233.327 630,630.232 1,225,843,0R8 2,243,190,106 25,277,797,235 3,100,282,174 125,000,000 14,857,548,526 125,000,000 7,000,000 3,880,716,674 3,880,716,674 142,040,350,502 142,111,366,624 (2,935,101,397) 13,291,113,485) 3,101,832,343 125,062,497 3,103,383,277 125,125.030 14,864,977,294 8,054,025.006 81,095,138,337 14,872,409,733 8.058,057.028 81,135,685,490 22,533,637,700 13,957,650 15,722,735,360 13.545,350,510 63,234,344,473 57,578,248,336 568,938,709 713,388,600 956,000,000 702,689,531 19,644,872.728 13,506,557,032 2,481,500,000 2,734,577,154 60,000,000 60,000,000 32,662,340,896 16,281,385,912 5.800.000.000 13,595,913,200 86,885,794,353 69,099,569,812 630,000,000 1,774,618,075 2,240,948,639 25,252,538,077 8,050,000,000 81,054,609,853 110,333,290,247 131,451,997,562 143,520,566,073 143,651,812,373 141,969,369,784 4,341,399,404 (2,579,263,247) 9.500,000 16,563,287,562 33,000,000 520,000,000 Environmental Improvement 3,140,133,859 Water Resources and Rural Development Information and Communication Technology Growing the Private Sector 87,839,787 93,869,850 746,939,217 Reform of Government and Governance Power 7,849,950,066 Water Ways Road Airways Total Capital Expenditure Total Expenditure (Budget Size) Budget Surplus/[Deficit] (5,299,994,789) (2,013,102,788) 4,472,645,704 Movement in Other Cash Equivalents: BTL Receipts 37.512,476,528 40,800,196,850 BTL Payments 29,056,241,857 38,020,872,090 - Sub-Total Movement in Other Cash Equivalents 3,456,234,671 2,779,324,780 Financing of Deficit by Borrowing Internal Loans 16,607,433,756 3,007,180,457 3,000,000,000 3,000,000,000 6,000,000,000 External Loans Total Loans Closing Balance 16,607,433,256 14,763,673,138 3,007,180,457 3,773,402,450 3,000,000,000 3,000,000,000 6,000,000,000 7,472,645,704 7,341,399,404 3,420,736,753 Climate Change Expenditure (% of Total Expenditure) 2.73% 6,003,000,000 5,006,001.512 7 - 6,003,000,000 6,006,001,512 3,067,898,603| 2,714,888,027#8GENERAL FRAMEWORK Surplus (Deficit), -2,579,263,247 , -1% ■■BudgetFinancing, 6,000,000,000, 2% Grand total of Expenditure 48% 141,969,369,7and total Revenues and Grants, 139,390,106,537, 48% ■Financing Gap/Surplus, 3,420,736,753, 1% ■Grand total Revenues and Grants ■Grand total of Expenditure ■Surplus (Deficit) Budget Financing ■Financing Gap/Surplus 8#9Where will the Money Come From: 2022 Revenue and Financing External Aid & Grants,. 7,400,000,000, 5% Domestic Loans, 6,000,000,000 , 4% Opening Balance, 3,773,402,450, 2%. Domestic Aid & Grants, 22,031,000,000, 15% Statutory Allocation, 41,952,568,205, 29% Independent Revenue,VAT from Federation Account, 40,369,799,963, 28% 19,865,745,300, 14% Statutory Allocation ■VAT from Federation Account ■Derivation Other Statutory Revenue ■Independent Revenue ■Opening Balance Domestic Aid & Grants External Aid & Grants Domestic Loans Other Statutory Revenue, 2,429,169,594, 2% Derivation, 1,568,421,025, 1% 9#10Break Down of Independent Revenue N40,369,799,963 Miscellaneous Re-Imbursement General Interest Earned Investment Income Repayments General Rent on Lands and Others... Rent on Government... Earnings General Sales - General Fines General Fees General Licenses Tax Revenue 25,000,000,000 20,000,000,000 15,000,000,000 10,000,000,000 5,000,000,000 0 10#11Breakdown of Foreign Aids & Grants N7,400,000,000 RAMP, 500,000,000, 7% Covid-19 Action Recovery Economic Stimulus (Cares) Program F, 5,000,000,000, 67% Nigeria Erosion and Watershed Mgt Project - NEWMAP, 1,900,000,000, 26% Nigeria Erosion and Watershed Mgt Project - NEWMAP ■ Covid-19 Action Recovery Economic Stimulus (Cares) Program F ■RAMP 11#12Breakdown of Domestic Loan 6,000,000,000 CBN Micro, Small and Medium Enterprises Dev. Fund (MSMDT), 2,000,000,000, 33% CBN Commercial Agriculture Credit Scheme (CACS), 2,000,000,000, 33% Budget Support Facility, 2,000,000,000, 34% ■Budget Support Facility CBN Commercial Agriculture Credit Scheme (CACS) ■CBN Micro, Small and Medium Enterprises Dev. Fund (MSMDT) 12#13Where will the Money Go by Economic Classification? In 2022 N141, 969,369,784 Personnel Cost, 18,808,606,597, 13% Capital Cost, 81,054,609,853, 57% CRFC (Excluding Social Benefits and Public Debt Charges), 3,046,227,208, 2% Social Benefits, 11,824,780,106,8% Overhead Cost, 23,782,643,334, 17% Personnel Cost Overhead Cost ■Interest Payments (Public Debts) Social Benefits ■CRFC -(Excluding Social Benefits and Public Debt Charges) ■Capital Cost Interest Payments(Public Debts), 3,452,502,686,3% 13#14Where will the Money Go In 2022? - By Sector Allocation 141,969,369,784 Law & Justice Sector, 6,156,028,505,. 4% Social Sector, 32,612,927,180, 23% Administration Sector, 40,138,560,514,28% Economic Sector, 63,061,853,585, 45% Administration Sector ■Economic Sector Law & Justice Sector Social Sector 14#15Where will the Money Go by Allocation to MDAS Top Twenty (20) and Others In 2022 Ministry of Power & Domestic Water Development, 4,031,747,599, 3%. Ministry of Health, 5,003,993,445, 4%, Ministry of Economic Planning, Budget & Development Partners, 2% Ministry of Housing69ban and Development, 3,569,860,668,3% Chukwuemeka Odumegwu Ojukwu University Teaching Hospital, 2,043,558,400, 1% Ministry of Environment, Beautification & Ecology, 2,215,109,991, 2%, Ministry of Basic Office of the Secretary Education, 3,327,208,310, 2% to the State Government, 2,331,362,730,2% Ministry of Local Government, Chieftaincy &Community Affairs, 1,591,576,623, 1% Ministry of Agriculture, Mechanization, Processing & Export, 1,832,567,762, 1% Anambra State Sports Development Commission, 1,470,750,000, 1% High Court of Justice, 5,132,584,520, 4% Post Primary School Service Commission PPSSC, 5,488,935,018,4% Anambra State House of Assembly, 8,344,652,420,6% Office of the Accountant General, 19,530,542,212, 14% Ministry of Works, 21,177,767,262, 15% Anambra State Internal Revenue Service, 1,478,777,777,1% State Hospital Management Board (SHMB), 1,470,156,211,1% Chukwuemeka Odumegwu Ojukwu University Igbariam, 1,427,000,000, 1% Others, 22,609,425,625, 16% Office of the Executive Governor, 25,376,099,442, 18% ■Office of the Executive Governor ■Ministry of Works ■Office of the Accountant General ■Anambra State House of Assembly ■Post Primary School Service Commission PPSSC ■High Court of Justice ■Ministry of Health ■Ministry of Power & Domestic Water Development Ministry of Housing and Urban Development Ministry of Basic Education ■Ministry of Economic Planning, Budget & Development Partners ■Office of the Secretary to the State Government Ministry of Environment, Beautification & Ecology ■Chukwuemeka Odumegwu Ojukwu University Teaching Hospital ■Ministry of Agriculture, Mechanization, Processing & Export Ministry of Local Government, Chieftaincy & Community Affairs ■Anambra State Internal Revenue Service ■Anambra State Sports Development Commission 15 State Hospital Management Board (SHMB) Chukwuemeka Odumegwu Ojukwu University Igbariam Others#16Where will the Money Go by Programme in 2022 Water Ways, 125,000,000, 0% Power, 3,100,282,174, 4%. Reform of Government and Governance, 25,252,538,077, 31% 1,224,618,075. 2% 630,000,000. 1% Road, 14,857,548,526, 18% Economic Empowerment Through Agriculture ■Societal Re-Orientation ■Poverty Alleviation Improvement to Health ■Enhancing Skills and Knowledge Housing and Urban Development Airways, 8,050,000,000, 10% 2,126,207,129 3% 54,250,000 0% Gender Youth Improvement to Health, 7,051,800,000, 9% 708,000,000 1% L10,000,000 0% 6,242,176,473 8% 2,104,533,319 3% 4,227,524,086 5% 3,049,183,355 4% Environmental Improvement Water Resources and Rural Development Information and Communication Technology ■Growing the Private Sector Reform of Government and Governance Power Water Ways Road Airways 16#17Where will the Money Go by Programme in 2022 1. Chiamaka Nnake Commissioner, Ministry of Economic Planning, Budget and Development Partners. [email protected] 2. Joachin Achor Director of Budget Ministry of Economic Planning, Budget and Development Partners. [email protected] 08036751113 17