ReportsNG
N723,454,988,670 is the size of the budget Governor Ademola Adeleke signed for Osun State for 2026, and ten months into the year his government has published no account of how a single naira of it has been spent.
The 2026 Approved Budget, titled Budget of Economic Transformation and examined by ReportsNG, carries recurrent expenditure of N320,774,656,310 and capital expenditure of N402,680,332,360, spread across 3,126 distinct project lines. The Governor proposed N705,794,048,670 and the House of Assembly approved N17,660,940,000 more. Every kobo of it was appropriated in public. None of its spending has been reported in public.
A search of the state’s official portal by ReportsNG found no Budget Implementation Report for the first quarter of 2026, none for the second quarter and none for the third quarter. The newest budget performance document the state has published is the implementation report for the fourth quarter of 2025, dated 28 January 2026. There is also no Citizens Budget for 2026 anywhere on the portal. The only citizens budget the state has ever posted there is the 2024 edition.
The consequence is total. Because no implementation report for any quarter of 2026 exists, Osun State has published no 2026 actuals at any level, no state revenue or expenditure totals for any part of the year, no ministry by ministry figures and no project by project figures. A half year total for Osun’s spending in 2026 does not exist in any official document. The third quarter of the year ended on 30 September 2026, and as at October 2026 the position remains unchanged.
The silence is not a limitation of the format. Osun’s own implementation reports for 2025, published quarterly through that year, carried expenditure by administrative classification, which is actual spending ministry by ministry, and carried per project actuals for primary healthcare and basic education capital projects. The reporting machinery exists and the Adeleke government used it throughout 2025. For 2026 it has produced nothing. Budget implementation reports are the instrument provided under the state’s public financial management framework for the House of Assembly and the public to verify that money appropriated was spent as approved, and the duty to render them quarterly has simply not been performed for 2026.
What is being shielded is not small money. Government House, the Governor’s own establishment, was voted N77,584,928,880 for 2026, and no account of any part of it has been rendered. Inside it, a single sub agency, the Bureau of General Services, holds N71,176,470,610, including one overhead block of N50,000,000,000. That block carries Security Services of N11,000,000,000, Refreshment and Meals of N4,600,000,000, Welfare Packages of N7,500,000,000 and travel and transport of N11,160,000,000. The budget book carries no separate line for the Deputy Governor, the Chief of Staff or Protocol, so those offices are funded invisibly inside Government House and the bureau. For every one of these votes, the published record of 2026 spending is zero pages.
The budget being shielded also rests on revenue figures that the state’s own audited accounts contradict. Aid and grants are budgeted at N265,500,458,860 for 2026, which is 36.7 percent of the entire budget and 10.2 times the N25,916,465,369.81 the audited 2025 financial statements record as grants actually received in 2025. Independent revenue is budgeted at N199,576,229,320, which is 3.7 times the audited 2025 actual of N53,886,699,416.58. A budget built on assumptions of that kind is exactly the kind that quarterly implementation reporting exists to test against reality, and it is the reporting that has stopped.
The only performance figures anywhere in the 2026 cycle are columns for January to September 2025 printed inside the budget book itself. For the year before, the state managed a complete public trail, ending with audited statements that recorded total expenditure of N385,682,554,674.77 for 2025. For 2026, the trail stops at the signature on the appropriation. N723,454,988,670 was voted, and the government of Governor Ademola Adeleke has published no account of a single naira of it.
