To promote transparency and fiscal accountability, Nigerian state governments have over the years publicly published their annual budgets, allowing citizens and observers to review spending plans and revenue projections.
At the start of the new year, 21 states had published their 2025 approved budgets for public viewing. Fourteen states have approved their budgets but are yet to publish them. Two of these states, Niger and Rivers, had speedy budget passage and plan to spend over ₦1 trillion in 2025. Others are Adamawa, Akwa Ibom, Anambra, Bayelsa, Borno, Delta, Edo, Gombe, Imo, Lagos, Nasarawa, and Taraba.
Kwara State is the only state whose legislature has not passed its budget. It was one of the last states to present its budget, alongside Kebbi, Imo, and Rivers, who opted for speedy budget passage.
Under the World Bank's State Fiscal Transparency, Accountability and Sustainability Program-for-Results (SFTAS PforR), timely publishing of approved annual budgets and audited financial statements online was an eligibility criterion for states.