Introduction
This Budget Implementation Report for Gombe State is prepared quarterly and issued within 28 days from the end of each quarter.
This report includes the original approved budget appropriations for the year 2025 against each organizational unit for each of the core economic classification of expenditures (Personnel, Overheads, Capital, and Others); the actual expenditures for the quarter Q1, attributed to each organizational unit, as well as the cumulative expenditures for year to date, and balances against each of the revenue and expenditure appropriations. This Q1 report is assessed against the 2025 original budget.
The core economic classifications, as per the National Chart of Accounts (NCOA) refer to:
- Revenue – Economic Account Type 1
- Personnel Expenditure – Economic Sub-Account Type 21
- Overheads Expenditure – Economic Account Class 2202
- Capital Expenditure – Economic Sub-Account Type 23
- Others Expenditures (covering Loans, Grants and Contributions, Subsides, Debt Service and Transfer Payments) – Economic Account Classes 2203-2209 as applicable
This report includes in sections 3 and 4 detailed reports on Primary Healthcare and Basic Education expenditures respectively.
This Budget Implementation Report is produced by the Office of the Accountant General and published on the Gombe State website.