Kaduna's half-year report lifts a N369.6m line for four Land Cruisers to N8.03bn and halves the 255-clinic project in Uba Sani's budget

In the budget Governor Uba Sani signed on 22 December 2025, the Sharia Court of Appeal has a line for "4no. Brand New Toyota Land Cruiser jeeps (2024 model) for 4 Hon. Kadis appointed in 2020", worth N369,600,000.00. Kaduna State's own budget implementation report for the second quarter of 2026 now puts the same line at N8,027,597,790.06, almost 22 times as much. In the same report the Primary Health Care Board's largest project, the second round of upgrades to 255 ward clinics, falls from N47,929,089,735.66 to N23,774,492,523.46. The overall total has not changed by one kobo.

The Appropriation Law, 2026, signed by Senator Uba Sani and certified by the Speaker, Yusuf Dahiru Liman, and the Clerk to the Legislature, Sakinatu Hassan Idris, authorises N985,915,136,574.61 for the year from 1 January 2026: N286,936,364,787.79 of recurrent spending and N698,978,771,786.82 of capital. Section 4 says the sum "shall be appropriated for the purpose of and in the manner expressed in the Schedule." The Law has four sections. None of them deals with moving money from one head to another. The project lines sit in the approved budget the Planning and Budget Commission published with it, whose totals match the Law to the kobo.

The Budget Implementation Report for Quarter 2 2026, dated July 2026 and prepared by the Office of the Accountant-General in the Ministry of Finance with the Planning and Budget Commission, says the state "effected a number of internal adjustments in the provisions of some organisational units through a special virement during the quarter" and so measures performance against a "2026 Revised Budget". Its summary table (page 8) moves N24,607,600,697.65 from capital to recurrent spending. Capital falls to N674,371,171,089.17 and recurrent rises to N311,543,965,485.44. Overheads alone rise by N19,812,293,900.21, from N101,671,993,154.26 to N121,484,287,054.47.

Most of the money taken out of capital comes from health and schools. The Primary Health Care Board's capital vote falls by N24,154,597,212.20, all of it from the 255-clinic line, which the budget calls a "LEGACY PROJECT (2ND 255 HEALTH CLINICS)"; that is a cut of 50.4 per cent. The board receives N4,154,597,212.20 more for personnel, so it ends N20 billion down. The Senior Secondary Education Board's capital falls by N24,857,843,374.31, from N82,859,477,914.36 to N58,001,634,540.05; its science equipment lines for individual schools each drop by 30 per cent, from N14,649,084.25 to N10,254,358.97. The Ministry of Health loses N2,977,200,540.80 of capital. The three cuts add up to N51,989,641,127.31.

The report shows where money was added. Government House's overhead rises from N3,263,826,877.07 to N8,913,826,877.07, an increase of N5.65 billion. The overhead of the Ministry of Internal Security and Home Affairs rises from N4,720,941,145.75 to N17,373,757,045.96, 3.7 times the original. The Kaduna Roads Agency receives N20,096,146,701.69 more capital, largely because the Kafanchan to Kwoi road doubles from N20 billion to N40 billion. The Ministry of Sports Development's capital goes from N798,880,000.00 to N8,899,389,731.51. The Sharia Court of Appeal's capital vote rises by N7,657,997,790.06, and the whole of that rise sits on the Land Cruiser line.

Nothing had been spent on the Land Cruiser line by 30 June. The report's project table cuts the description off after "(2024", and neither document says what an extra N7,657,997,790.06 on a line for four vehicles is meant to pay for. The original N369,600,000.00 works out at N92,400,000.00 a vehicle, the same price the court's two single Land Cruiser lines carry. A virement can use an existing line to hold money meant for something else; if that is what happened here, the published record does not say so.

In several lines the revised figure follows money already spent. By 30 June, half way through the year, Government House had spent N3,150,764,888.19 on overheads, 96.5 per cent of its original allocation for the whole of 2026, and the interior ministry N4,254,226,668.95, or 90.1 per cent. A Kaduna Power Supply Company line for solar electricity in the education sector had N2,000,000,000.00 in the original budget; the report shows N3,531,375,000.00 spent by 30 June, none of it in the second quarter, and a revised figure of exactly N3,531,375,000.00. On the report's own figures, N1,531,375,000.00 more was spent on that line in the first quarter than the original budget provided, before the virement the report places in the second. The report does not explain this.

The Planning and Budget Commission's website lists a download titled "2026 Special Virement", published on 28 July 2026. When Vero Record requested it on 28 October 2026 the site returned the message "No file is attached with this package!". The implementation report does not say whether the House of Assembly approved the virement, and Vero Record found no published resolution of the House, or press report of one, in the searches it ran.

The record supports the state government on several points. The total stays at N985,915,136,574.61, the sum the House authorised. The state published every change itself, line by line, in a report issued within a month of the quarter's end, and labelled the new figures a revised budget rather than presenting them as the original; that is how Vero Record found them. Some of the money went to work that is visibly under way: N10,335,949,457.67 had been spent on the Kafanchan to Kwoi road by 30 June. The clinic cut may reflect pace as much as priority, since N1,057,107,258.22 had been spent on that line in six months. The state also began the year with N167,625,784,000.00 in cash against the N144,241,865,639.39 it had budgeted, N23,383,918,360.61 more, and the revised budget did not add that money to spending.

What the documents do not establish is whether the virement was lawful. Vero Record did not examine Kaduna's fiscal responsibility or public finance laws, and does not say that any rule was broken or any money misused. The documents do not say what the N8.03 billion on the Land Cruiser line is for, whether any of it will buy vehicles, whether the 255-clinic and school equipment money will be restored later in the year, or who approved each change. The third quarter report, due by the end of October, was not yet on the commission's website when this report was prepared.

We invite a response from Governor Uba Sani; the Kaduna State Ministry of Finance and the Office of the Accountant-General, which prepared the report; the Planning and Budget Commission; and the Speaker of the House of Assembly, Yusuf Dahiru Liman, on what the N8,027,597,790.06 on the Land Cruiser line is for, which instrument authorised the special virement and whether the House approved it, why the virement document on the commission's website has no file attached, and how N3,531,375,000.00 came to be spent on a line budgeted at N2,000,000,000.00. Any reply will be added to this report.

What this rests on

Kaduna State Appropriation Law, 2026 (PDF p.3 = Law p.2 of 8: s.3 total N985,915,136,574.61, s.4 'in the manner expressed in the Schedule'; PDF p.9 = p.8 of 8: Recurrent 286,936,364,787.79, Capital 698,978,771,786.82, Grand Total 985,915,136,574.61; dated 22 Dec 2025, Senator Uba Sani; certified by Rt. Hon. Yusuf Dahiru Liman and Barr. Sakinatu Hassan Idris; commencement 1 January 2026). Check: 286,936,364,787.79 + 698,978,771,786.82 = 985,915,136,574.61. Kaduna State 2026 FY Approved Budget publication: p.1 total revenue 841,673,270,935.22 + opening balance 144,241,865,639.39 = 985,915,136,574.61; p.4 Government House personnel 519,253,518.12, other recurrent 3,263,826,877.07, total 3,783,080,395.19; MISHA overhead 4,720,941,145.75; p.5 KADSSSEB capital 82,859,477,914.36; Primary Health Care Board capital 53,293,328,464.16; Sports capital 798,880,000.00; Sharia Court of Appeal capital 1,562,344,000.00; p.66 'Provision of 4no. Brand New Toyota Land Cruiser jeeps (2024 model) for 4 Hon. Kadis appointed in 2020', 23010105 Purchase of Motor Vehicles, 369,600,000.00; p.87 255 clinics line 47,929,089,735.66. Q2 2026 Budget Implementation Report (printed page = PDF page minus 1): p.4 special virement sentence; p.8 Table 1: recurrent 286,936,364,787.79 -> 311,543,965,485.44 (+24,607,600,697.65); capital 698,978,771,786.82 -> 674,371,171,089.17 (-24,607,600,697.65); overhead 101,671,993,154.26 -> 121,484,287,054.47 (+19,812,293,900.21); personnel 98,692,116,640.04 -> 103,487,423,437.48 (+4,795,306,797.44); 19,812,293,900.21 + 4,795,306,797.44 = 24,607,600,697.65; opening balance 144,241,865,639.39 budgeted, 167,625,784,000.00 actual (+23,383,918,360.61); totals 985,915,136,574.61 original and revised. Overhead increase by MDA (Table 6, pp.22-23): Government House 3,263,826,877.07 -> 8,913,826,877.07 (+5,650,000,000.00); MISHA 4,720,941,145.75 -> 17,373,757,045.96 (+12,652,815,900.21; x3.68); Ministry of Finance +1,000,000,000.00; KADFAMA +409,478,000.00; COE Gidan Waya +100,000,000.00; sum 19,812,293,900.21. Personnel (Table 5): Agriculture +313,143,804.48; PHC Board +4,154,597,212.20; Makarfi college +327,565,780.76; sum 4,795,306,797.44. Capital (Table 7, pp.25-26): PHC Board 53,293,328,464.16 -> 29,138,731,251.96 (-24,154,597,212.20); KADSSSEB 82,859,477,914.36 -> 58,001,634,540.05 (-24,857,843,374.31); Ministry of Health 36,767,837,303.33 -> 33,790,636,762.53 (-2,977,200,540.80); 24,154,597,212.20 + 24,857,843,374.31 + 2,977,200,540.80 = 51,989,641,127.31; PHC net 24,154,597,212.20 - 4,154,597,212.20 = 20,000,000,000.00; KADRA 87,511,613,734.68 -> 107,607,760,436.37 (+20,096,146,701.69); Sports 798,880,000.00 -> 8,899,389,731.51 (+8,100,509,731.51); Sharia Court of Appeal 1,562,344,000.00 -> 9,220,341,790.06 (+7,657,997,790.06). Table 20 projects: p.60 Land Cruiser line 369,600,000.00 -> 8,027,597,790.06, Q2 nil, YTD nil; 8,027,597,790.06 - 369,600,000.00 = 7,657,997,790.06; ratio 21.72; 369,600,000.00 / 4 = 92,400,000.00; p.89 255 clinics 47,929,089,735.66 -> 23,774,492,523.46 (-24,154,597,212.20 = 50.4%), YTD 1,057,107,258.22; p.57 Kafanchan-Kwoi 20,000,000,000.00 -> 40,000,000,000.00, YTD 10,335,949,457.67; p.56 KAPSCO solar electricity in education sector 2,000,000,000.00 -> 3,531,375,000.00, Q2 nil, YTD 3,531,375,000.00 (so all spent in Q1; 3,531,375,000.00 - 2,000,000,000.00 = 1,531,375,000.00); KADSSSEB science equipment lines 14,649,084.25 -> 10,254,358.97 (70%). Spend to 30 June (Table 6): Government House 3,150,764,888.19 / 3,263,826,877.07 = 96.5%; MISHA 4,254,226,668.95 / 4,720,941,145.75 = 90.1%. 1 January to 30 June 2026 = 31+28+31+30+31+30 = 181 days. Table 20 header total revised capital prints 674,371,171,089.16, one kobo below Table 1 (rounding). PBC download page '2026 Special Virement' (datePublished 2026-07-28) returned 'No file is attached with this package!' on 28 Oct 2026.

What this does not establish

The documents do not establish that the virement was unlawful or that any money was misused, and the piece does not say so; Kaduna's fiscal responsibility and public finance laws were not examined. They do not say what the N7.66 billion added to the Land Cruiser line is for, whether the line is being used to hold money for another purpose, whether the clinic and school cuts are permanent, who approved each change, or whether the House of Assembly approved the virement. The virement document itself could not be obtained: the commission's download has no file attached. The first-quarter report was not read, so the timing of the KAPSCO payments is derived from the second-quarter report's own quarter and year-to-date columns. The third-quarter 2026 report had not been published. The state was not contacted before publication.