Why Nigeria Is Still Spending Its 2025 Capital Budget Alongside the 2026 Budget

Nigeria is implementing its 2026 budget while the capital component of the 2025 budget remains open until December 31, 2026. The latest extension gives ministries, departments and agencies more time to complete projects already funded under the 2025 appropriation. This does not create new projects under the old budget. It allows existing projects, including roads, schools, hospitals and bridges, to continue receiving funds after the original budget year has ended. A project being worked on in 2026 may therefore be funded from a 2025 allocation rather than a new 2026 allocation. The overlap raises accountability concerns. Citizens need clear records showing how much was approved, released and spent, as well as what contractors have delivered. Without this, old projects can be presented as new achievements and it becomes harder to track whether government spending is producing results.

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