` REPORT Of the AUDITOR-GENERAL ON THE ACCOUNTS & FINANCIAL STATEMENTS Of EKITI STATE GOVERNMENT OF NIGERIA FOR THE YEAR ENDED 31st DECEMBER, 2023 SECTION ONE EKITI STATE AUDITOR-GENERAL’S AUDIT CERTIFICATE 1|Page EKITI STATE AUDITOR-GENERAL’S ANNUAL REPORT ON THE CONSOLIDATED ANNUAL FINANCIAL STATEMENTS OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 AUDIT CERTIFICATE Introduction The accounts of the government of Ekiti State, Nigeria for the year ended 31 st December, 2023 have been audited under my direction in accordance with the dictate of section 125(2) of the constitution of Federal Republic Of Nigeria 1999 (as amended) and section twenty seven (27) sub-section one to six (1-6) of Ekiti State Audit Law (No 3) of 2021 (as amended). The Consolidated Financial Statements reproduced in section 7 of this Report comprised of: Consolidated Statement of Financial Position, Consolidated Statement of Financial Performance, Consolidated Statement of Changes in Net Assets/Equity, Consolidated Statement of Cash Flows, Consolidated Statement of Comparison of Budget and Actual, and Notes to the Consolidated Financial Statements, including a Summary of Significant Accounting Policies. This Report also included Statement of Responsibility for the State Consolidated Financial Statements by the Accountant-General. 1.1 Responsibility for the State Consolidated Annual Financial Statements In accordance with the provisions of Section 24 of Finance (Control and Management) Act, Cap F26 LFN 2004 and Section 02001 of the Financial Administration, the Accountant-General is the Chief Accounts Officer for the receipts and payments of Government of Ekiti State. It is the responsibility of the Accountant-General to establish and maintain an adequate system of Internal Controls designed to provide reasonable assurance that the transactions recorded are within statutory authority, properly record the use of public financial resources by the Government and ensure that the Financial Statements fairly reflect the true financial position of Government and its operations in accordance with the provisions of the above stated Act. The Accountant-General is responsible for the preparation and presentation of the State Consolidated Annual Financial Statements (CAFS) in accordance with the International Public Sector Accounting Standards (IPSAS) Accrual Basis adopted by the Financial Reporting Council of Nigeria (FRCN). The Accountant General has thus prepared and submitted to me for audit the State CAFS as reproduced in Section 7 of my report, in compliance with extant regulations. 2|Page 1.2. Responsibilities of Auditor-General The Ekiti State Auditor-General is the officer responsible under section 125(2) of the constitution of S1999 (as amend) and section 27(1-6) of Ekiti State Audit law (NO 3) of 2021, for audit and report on the accounts of all MDAS of Government and all persons and bodies established by law and entrusted with collection receipt custody and issue and or payment of public moneys or with the receipt, custody, issue, sale transfer or delivery of any stamps, securities, stores or other properties of the government of Ekiti State and for the certification of the Annual Accounts of the State Government. The Auditor-General shall examine in such manner as he may deem fit, the accounts relate to public funds and property and shall ascertain whether in his opinion: i. The accounts have been properly kept ii. All public moneys have been fully accounted for and rules and procedures applied are sufficient to ensure an effective check on the assessment, collection and proper allocation of revenue. iii. Moneys have been expended, maintained and rules and procedures applied are sufficient to safeguard and control public property and funds. 1.3 Opinion I have audited the financial statements of Ekiti State Government for the year ended 31st December, 2023 in accordance with section 125 subsection 2 of the Constitution of Federal Republic of Nigeria, 1999 (as amended) and Section 27 (1-6) of Ekiti State Audit Service Law (No 3) of 2021. The Consolidated Financial Statements reproduced in section 7 of this Report comprised of: Consolidated Statement of Financial Position, Consolidated Statement of Financial Performance, Consolidated Statement of Changes in Net Assets/Equity, Consolidated Statement of Cash Flows, Consolidated Statement of Comparison of Budget and Actual, and Notes to the Consolidated Financial Statements, including a Summary of Significant Accounting Policies. This Report also included Statement of Responsibility for the State Consolidated Financial Statements by the Accountant-General. The audit was conducted in accordance with the International Standards on Auditing (ISA) and standards/ guidelines of the International Organisation of Supreme Audit Institutions (INTOSAI). In the course of the audit, I evaluated the overall adequacy of the information 3|Page presented in the General-Purpose Financial Statements (GPFS) which were prepared in accordance with International Public Sector Accounting Standards (IPSAS) as described in the Statement of Accounting Policy on Accountant-General’s Report. I have obtained information and explanations which to the best of my knowledge were relevant and necessary for the purpose of the Audit. The audit has provided me with reasonable evidences and assurances that formed the basis for my independent opinion. In my opinion, the accompanying financial statements present fairly, in all material respects, the financial position of Ekiti State, and (of) its financial performance and its cash flows for the year ended 31st December, 2023 in accordance with International Public sector Accounting Standards [IPSAS]. 1.3.1 Special Opinion The State is eligible to receive grant financing from the Federal Government subject to performance against predefined criteria in the World Bank assisted States Program for Results. The expenditure framework [and receipts] is detailed in Annexures ia and ib in the attached General Purpose Financial Statements of Ekiti State Government. In my opinion, Annexures ia and ib present fairly, in all material respects, the expenditures incurred [and funds received] against the World Bank assisted States Program for Results by the State for the year ended 31st December, 2023 in accordance with IPSAS as described in the Statement of Accounting Policies in Accountant-General’s Report. 1.3.2 Disclosure Notes in the State’s Financial Statements For 2023 Ekiti State is participating in the World Bank assisted States Fiscal Transparency, Accountability and Sustainability (SFTAS) Program for Results. For participation in the Program, the State must fully meet the eligibility criteria and amount earned is determined by performance against a set of disbursement linked results which terms are defined in Subsidiary Grant Agreement. The achievement of performance by the State is verified by an Independent Verification Agent (IVA). The Program Expenditure Framework for SFTAS Program comprises expenditures incurred in the following budget lines: 4|Page 2023 2022 MDAs PERSONNEL OVERHEADS TOTAL PERSONNEL OVERHEADS TOTAL ₦ ₦ ₦ ₦ ₦ ₦ MINISTRY OF FINANCE 60,916,087.14 19,847,688,164.91 19,908,604,252.05 57,714,978.74 11,974,960,350.53 12,032,675,329.27 MINISTRY OF BUDGET 80,313,222.59 7,193,500.00 87,506,722.59 70,324,310.31 2,498,000.00 72,822,310.31 STATE INTERNAL REVENUE OFFICE OF THE 68,208,329.19 1,144,939,259.21 1,213,147,588.40 168,116,433.16 601,483,713.30 769,600,146.46 ACCOUNTANT GENERAL 157,613,821.04 958,543,682.75 1,116,157,503.79 140,739,193.44 106,198,939.99 246,938,133.43 TOTAL 367,051,459.96 21,958,364,606.87 22,325,416,066.83 436,894,915.65 12,685,141,003.82 13,122,035,919.47 The State was found eligible to participate in the Program for 2019 verification and disbursements exercise that occurred during the year. Verification and disbursement for 2022 occurred in 2023. The disbursements below were received as grants from the Federal Government in the State’s Consolidated Revenue Fund and were reflected in the activity and balances under Note 26 (note for cash and bank balances) Details 2023 2022 N N SFTAS Grants 3,305,635,221.00 2,509,235,000.00 Adeuya, Victor Oluwole (ACArb, CFA, FCCFI, FCA) FRC/2021/009/00000023353 Auditor-General, Ekiti State. 5|Page SECTION TWO OBSERVATIONS ON THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER, 2023 6|Page 2.OUTSTANDING INDEBTEDNESS ON MONETIZED VEHICLE TO PAST, PRESENT AND DECEASED POLITICAL OFFICE HOLDERS COMMENTS: The Sum of One Hundred and Thirteen Million, Eight Hundred and Eight Thousand, Six Hundred and Seventy Four Naira Twenty Three Kobo (₦113,808,674.23) only was still outstanding as money owed by the past and present office holders in respect of monetized vehicles. It is important to note that if the outstanding sum is recovered, it will help the State Government to meet some of its obligations. RISKS: The continued disbursement of the fund for the purchase of monetized vehicles to political office holders without appropriate refund could lead to depletion of the fund set aside for the purpose of purchase of vehicles MANAGEMENT RESPONSE: Kindly note that the office is committed to recovery of the outstanding indebtedness of political office holders in respect of their monetized vehicle. Where possible, we have resolved to use the claims or allowances due to the serving and deceased political office holders to defray their debts. RECOMMENDATIONS: The Accountant-General is advised to put in place measures aimed at reducing the level of indebtedness by the political office holders on monetized vehicles. This could be done by defraying the debts with claims or allowances due to the present serving or past political office holders who are indebted. 3. RETURN ON INVESTMENT COMMENTS: The Investment Property worth Twenty-two billion, five hundred and twenty three million, four hundred and twenty thousand, one hundred and two naira and ten kobo (₦22,523,420,102.10) was reviewed to Twenty-four billion, one hundred and eighty seven million, six hundred and seventy one thousand, six hundred and fifty naira and five kobo (₦24,187,671,650.05) with a cumulative depreciation of Three billion, one hundred and fifty five million, two hundred and three thousand, four hundred and three naira and ten kobo (₦3,155,203,403.10) as at 31st December, 2023. Also, the Investment in Equity of Two billion, and two million, and ninety one thousand, five hundred and ninety one naira and fifty kobo (₦2,002,091,591.50) was reviewed to Two billion, two hundred and seventy six million, four hundred and twenty four thousand, six hundred and twenty four naira (₦2,276,424,624.00). These investments are 7|Page being managed by Fountain Holdings Limited. However, Audit could not lay its hand on the financial statements of Fountain Holding Limited during the period under review. MANAGEMENT RESPONSE: The Investment Property of the State Government is managed by Fountain Holding Limited. There was no return on Investment Property recognized in the Annual Financial Statement for the year ended 31st December, 2023 because there was no remittance to return on investment to the Treasury Accounts by Fountain Holding Limited during the year under review. However, you are to note that it is the duty of Fountain Holding Limited to prepare and submit the Financial Statement of the company to the Accountant-General with a view to consolidate same with the State Government Financial Statement. RECOMMENDATION: The investment arm of the State requires a critical attention to engender appropriate returns into the State Government purse. The Annual Financial Statements of the Fountain Holdings Limited should be submitted to the office of the State Auditor-General for verification of appropriate returns to the State Government 4. ANNUAL APPROPRIATION ACCOUNTS COMMENT: It was observed by Audit that some officers in the MDAs presented a wrong Annual Appropriation Accounts, some submitted theirs late, contrary to the statutory period for submission while other MDAs did not submit their Annual Appropriation Accounts to the Office of the State Auditor-General for the year 2023. See Appendix II for details. RISK: This could hinder the fair presentation of the Financial Statements. MANAGEMENT RESPONSE: Kindly note that the MDAs with resubmit to the Auditor-General’s Office. We are also making efforts to monitor and train the Directors of Finance and Accounts (DFAs) and Account staff to build their capacity in this regard. RECOMMENDATION: The Accountant-General/Permanent Secretary should instruct the Directors of Accounts and Finance to always submit the Annual Appropriation Accounts to the Office of the State Auditor-General as stipulated by law. 8|Page SECTION THREE SPECIAL AUDITS AND MONITORING REPORTS REPORT ON THE MONITORING EXERCISE OF THE AGILE PROJECTS EXECUTED BY SECONDARY SCHOOLS IN EKITI STATE. (SECOND CYCLE) 9|Page 3. INTRODUCTION The Adolescent Girls’ initiative for Learning and Empowerment, (AGILE) Project is a World Bank Assisted Project of the Federal Ministry of Education geared at improving Secondary Education opportunities for Adolescent Girls aged between 10 and 20. Ekiti state, being one of the implementing states of the project was granted the sum of Two Billion, Eight hundred and Twenty-Six Million, Four Hundred and Eighty-Eight Thousand, Six Hundred and Eighteen Naira and Twenty-Eight Kobo Only (N 2,826,488,618.28) being Second Cycle for the rehabilitation of dilapidated classrooms/facilities as well as the provision of teaching and learning materials, (TLMs) to make Schools functional, safe, inclusive and more conducive for teaching and learning. This is to ensure support for girls’ education and empowerment among families, communities and Schools. 3.1 PROJECTS EXECUTED Across the sixteen (16) Local Government Areas of Ekiti State. Seventy (70) Secondary Schools were selected for the second cycle of the projects, ranging from construction of new classrooms, renovation of existing buildings and laboratories, construction of perimeter fence and gate houses, procurement of teaching and learning materials, construction of toilets and sinking of boreholes for execution. The following observations, and recommendations were made. 3.2 MAJOR FINDINGS. 3.2.1 SECURITY CONSCIOUSNESS: Audit inspection team observed that 60% of the schools that handled AGILE projects were not security conscious about items, projects and well-being of their personnel. Specifically, fire extinguishers were not provided, no burglary protector to secure the Bore-Holes surfaces against theft among others. RISKS  Vandalism of Government Properties 10 | P a g e  Theft  Loss of lives  Pilferage RECOMMENDATION The School Principals, School Based Management Committee (SBMC) and AGILE should ensure that security of lives and properties are secured and should be of paramount importance to them. 3.2.2 UNIVERSAL OBSERVATION: Audit inspection team observed that 80% of AGILE projects did not put into consideration the construction of wheelchair ramp to the entrance of the classrooms and drainage channels round the buildings in accordance with global best practices for easy movement for people with disabilities and for erosion control. RISK  Depriving people with disabilities access to learning and empowerments  the projects are susceptible to erosion damage RECOMMENDATION All building constructions and renovations should henceforth take into cognisance the construction of wheelchair ramp for people with disabilities and drains round the buildings for erosion control. 3.2.3 SERVICE PROVIDERS: OBSERVATION 11 | P a g e It was observed that most of the service providers were not on sites as at the time of visit. The projects were not executed in accordance with specifications in the School Improvement Plan (SIP). RISKS  Misappropriation of fund  Substandard jobs RECOMMENDATIONS  AGILE must ensure that payments to the service providers are henceforth well coordinated to establish value for money.  The service providers must ensure that all the receipts of expenditure incurred were presented to the cost center for transparency and accountability rather than issuing vendor receipt to the cost center.  All service providers must be available on sites for the next Audit visitation. 3.2.4 DELIVERY NOTES OBSERVATION: During the monitoring exercise, the delivery notes were not made available by the suppliers/vendors for authentication of laboratory equipment procured. This was as a result of the fact that the delivery notes were not domiciled in the schools. This made it impossible for audit to verify the specification of the equipment supplied. RISKS  Loss of equipment  Non-delivery to specifications  Misappropriation of fund RECOMMENDATION AGILE should ensure that the delivery notes are submitted to the school principals for easy access and scrutiny. 12 | P a g e PECULIARITIES During the monitoring exercise, Audit observed that some Schools had some peculiarities. See Appendix “A” for details. 3.2.5 SCHOOL IMPROVEMENT PLAN (SIP) Audit observed during the monitoring exercise that Ten (11) schools did not carry out the execution of the projects in accordance with the School Improvement Plan. As a result, the project executed in the schools did not meet the expected standards. See Appendix “B”. RISK  Mismanagement of fund  The quality of the project is in doubt. RECOMMENDATION The school principals and School Based Management Committees (SBMC) of the affected schools should ensure that the projects are carried out in accordance with the specifications of School Improvement Plan. 3.2.6 GENERAL REMARKS The projects executed under the second cycle were still in progress as at the time of this report, therefore Audit could not draw its conclusion base on the Efficiency and Effectiveness of the project execution in order to justify the performance for Result (P for R), it should therefore be noted that Audit would re-visit the sites to monitor the level of completion and give its opinions thereafter. CONCLUSION 13 | P a g e There is no doubt that AGILE has really changed the faces of all Secondary Schools in Ekiti State to a beautiful scenery through her intervention within short period of time. The enrolment of Students in Schools has been on the increase due to the availability of convenient and conducive learning environment. The Principals, School Authorities and the School Based Management Committees (SBMC) should therefore be alive to their duties to ensure proper usage and maintenance of these structures so that AGILE mission is not jeopardized. 14 | P a g e E-PAYROLL AUDIT REPORT FOR JANUARY TO DECEMBER 2023 3.3 DIFFERENCE BETWEEN PAYROLL ANALYSIS AND NIGERIA INTERBANK SETTLEMENT SYSTEM NIBBS COMMENT: It was observed that there was a marked difference between payroll analysis and Nigeria Interbank Settlement System (NIBSS) Returns to the tune of N17, 823,317.23 from January to December as at the time of audit. These implied that there were some rejected/failed transactions. RISK: It could create an avenue for perpetrating fraud if rejected/failed transactions are not followed up to ascertain that funds are reversed back to government purse. RECOMMENDATION: The Office of Accountant-General should ensure that rejected transactions are traced back to the account. 3.4 DIFFERENCES BETWEEN NIBBS RETURNS AND BANKS COMMENT: It was discovered that there were some differences between NIBBS Returns and Banks. A total difference of (N53, 900,952.71) was discovered in the course of audit. The negative difference implies that there were some unsuccessful/reversed/failed transactions (See appendix “C”) RISK: This underpayment might not reflect a true and accurate financial position. RECOMMENDATION: The office of Accountant General should ensure that prompt repayment is carried out so as to ascertain a true balance. 3.5 BANK STATEMENT NARRATION 15 | P a g e COMMENTS: Audit observed that bank statement narrations were not detailed enough, thereby causing problem in the capturing of appropriate data. Payments made from Access bank were captured on individual basis rather than grouped. The method used on the access payment platform made it difficult to ascertain the actual value of failed transactions thereby affecting the value captured as returns. RISK: The non-detailing of payments will lead to the capturing of wrong data which may result to over or under casting. RECOMMENDATION: The office of the Accountant-General should endeavour to write to the bank to make necessary adjustment in the subsequent months. GENERAL RECOMMENDATION: Measures should be put in place to stop further differences in the payroll analysis prepared by the Office of the Accountant- General. 16 | P a g e SECTION FOUR APPRAISAL OF YEAR 2023 BUDGET PERFORMANCE 17 | P a g e 4.1 BUDGET COMPARISM AND PERFORMANCE The aggregate revenue and expenditure projected and approved for the State in year 2023 was One Hundred and forty four Billion, seven hundred and Thirty Three Million, Four Hundred and Three thousand, One Hundred and Sixty Six naira and Twenty Four Kobo (N144,733,403,166.24) as revised. This shows a balanced budget for the year under review, and this has been a consistent trend in the last five years. Both the projected revenue and expenditure showed an increase of N22,064,363,508.47 (i.e 18% Increase) when compared with the budgeted figure of N122,669,039,657.77 for the year 2022. The actual receipts recorded for the budget year was N170,324,951,132.82 while actual expenditure was N130,610,786,539.02 with a resultant aggregate surplus of N39,714,164,593.81 The revenue and expenditure achieved a performance level of 118% and 90% respectively in the budget year as against 102% and 94% achieved in year 2022. This revealed a significant improvement in the revenue performance by 16% and a reduction in performance of expenditure by 4% when compared to their performances in the previous year. Audit observed that deviation from total budgeted expenditure increased significantly from 6% recorded in 2022 to 10% in 2023. The revenue experienced an increase over budgeted figure with 18% as against a 2% experienced in 2022. The aggregate expenditure out- turns of 10% achieved during the year under review met the standard of <15% target. The budget performance is as shown below: 18 | P a g e BAR CHART SHOWING THE 2023 BUDGET PERFORMANCE 200,000,000,000.00 150,000,000,000.00 100,000,000,000.00 BUDGETED ACTUAL 50,000,000,000.00 0.00 REVENUE EXPENDITURE 4.2 REVENUE PROFILE AT A GLANCE ESTIMATE 2023 ACTUAL 2023 PERFORMANCE RECURRENT RECEIPTS N N % Government Share of FAAC 46,600,000,000.00 63,682,711,760.64 137 Government Share of VAT 29,542,117,000.20 31,197,541,895.53 106 IGR 22,720,411,854.09 31,792,404,887.47 140 Other Recurrent Receipts 3,500,000,000.00 484,502,076.47 14 TOTAL RECURRENT 127,157,160,620.11 102,362,578,854.29 124 RECEIPTS Capital Receipts 32,376,069,902.04 33,173,036,102.80 102 Budget B/F 9,994,754,409.91 9,994,754,409.91 0 TOTAL 144,733,403,166.24 170,324,951,132.82 118 Source: Financial Reports of Accountant-General, Ekiti State for the year ended 31st December, 2023. 19 | P a g e 4.2.1 RECURRENT REVENUE BUDGET AND ACTUAL From the above analysis, the sum of N102,362,578,854.29 which represents 71% of the aggregate estimated receipts was envisaged from recurrent receipts while the sum of N32,376,069,902.04 representing 23% was proposed to be received from Capital Receipts while the sum N9,994,754,409.91 representing 6% formed the budget balance brought forward in the year under review. The actual recurrent revenue received in 2023 was N127,157,160,620.11 This represents 124% performance level and increase of 24% above the budgeted figure. This was more than 106% performance level achieved in year 2022. However, the amount collected in 2023 had significant high increase of N131,878,980,705.87 (approximately 43%) when compared with its corresponding figure of N89,278,179,914.13 for the year 2022. The analytical review of the actual recurrent revenue of N127,157,160,620.11 as stated above showed that the Government share of FAAC recorded a budget performance of 137% with 37% above the budgeted revenue. Value Added Tax had a budget performance of 106% and with 6% above the budgeted. The Internally Generated Revenue had a budget performance of 124% with a significant increase of 24% above the budgeted. The Other Recurrent receipts however had budget performance of 14% having a significant deviation of 86% from the budgeted figure. RECOMMENDATION The above analyses shows an indication of high flow of revenue to the State which could be traceable to removal of subsidy bringing about increase in FAAC Statutory Revenue and increase in the percentage of Value added tax form 5% to 7.5% by the Federal Government. These two sources of Revenue (FAAC Statutory Revenue and VAT) formed 92% of the total recurrent revenue thus giving a bogus revenue performance. Prior to forecasting figures for each of the revenue sources in this category, it is anticipated that the Ministry of Budget and Economic Planning will take into account all pertinent considerations. For a more accurate estimate, the Department should coordinate with the State Internal Revenue Service to determine the State's ability to produce revenue. To prevent opportunistic revenue prediction, this becomes imperative. 20 | P a g e 4.2.2 CAPITAL RECEIPTS BUDGET AND ACTUAL The actual Capital Receipts recorded for the year 2023 was N33,173,036,102.80 as against N32,376,069,902.00 projected; translating to 102% budget performance and an increase of 14% when compared with 88% attained in the preceding year. The three components of the Capital Receipts in the current year were proceeds from (i) Foreign Loans (Drawn downs) –N9,027,791,172 (ii) Domestic Loan – N1,558,096,258.97 (CBN-Bridging Facility) and (iii) Aids and Grants- N22,587,148,671.17 The Capital Receipts Budget performance had continued to have an increasing trend in budget performance since 2020 up to the current year with a budgetary provision of 102%. RECOMMENDATIONS: An investment strategy that can increase capital receipts for quick economic development and expansion is still required. 4.3 ACTUAL REVENUE COMPARISON BETWEEN 2022 AND 2023. PERCENTAGE ACTUAL ACTUAL DIFFERENCE DIFFERENCES S/N REVENUE 2023 2022 % N N N Government 1 63,682,711,760.64 42,236,236,090.26 21,446,475,670.38 50.78% Share of FAAC Government 3 31,197,541,895.53 22,826,395,266.11 8,371,146,629.42 36.67% Share of VAT 4 IGR 31,792,404,887.47 16,748,259,534.93 15,044,145,352.54 89.83% Other Receipts 5 9,027,791,172.66 7,002,174,689.79 2,025,616,482.87 28.93% (Draw Down) 6 Internal Loan 1,558,096,258.97 6,075,112,034.63 -4,517,015,775.66 -74.35% 21 | P a g e 7 Aid and Grants 22,587,148,671.17 14,661,711,910.47 7,925,436,760.70 54.06% 8 Sundry Receipts 484,502,076.47 7,467,289,022.83 -6,982,786,946.36 -93.51% Total 160,330,196,722.91 117,017,178,549.02 43,313,018,173.89 37.01% SOURCE: Financial Reports of Accountant-General, Ekiti State for the year ended 31st December, 2023. From the above analysis, the aggregate receipt was N160,330,196,722.91 in the year 2023, as against N117,017,178,549.02 in the preceding year. This shows an increase of 37.01% when compared with year 2022. The Government Share of FAAC (Statutory Allocation) increased by 50.78% from N42,236,236,090.26 in year 2022 to N63,682,711,760.64 in year 2023. The Value Added Tax recorded an increase of 36.6% in the year. On the overall, the State received the sum of N94,880,253656.17 from the Federation Account in the year as against received N65,062,631,356.11 in year 2022 translating to a significant increase of N29,817,622,300.06 (approximately 46%) The Internally Generated Revenue had a significant increase of 89.83% and Sundry Receipts decrease significantly from N7, 467,289,022.83 to N484, 502.076.47 indicating a reduction by 93.51%. Other Receipts which were drawn down from Foreign Loan significantly increased from N7,002,174,689.79 in the year 2022 to N9,027,791,172.66 in the year 2023. The Internal Loan experienced a significant decrease from N6,075,112,034.63,760,in year 2022 to N1,558,096,258.97 (CBN-Bridging Facility) in year 2023 Aids and Grants increased significantly from N14,661,711,910.47 in the preceding year to N22,587,148,671.17 in the current year translating to 54.06% increase. 4.4 COMPARATIVE ANALYSIS OF INTERNALLY GENERATED REVENUE PERFORMANCE FOR YEAR 2022 AND 2023 REVENUE ESTIMATE BUDGET PERFORMANCE B ACTUAL DIFFERENCE A-B S/N A DESCRIPTION 2023(N) % (N) ACTUAL 2023 (N) ACTUAL 2022 (N) 1 Pay – As – You Earn 6,905,334,017.72 7,104,857,692.70 102.89% 8,816,606,459.16 (1,711,748,766.46) 2 Direct Assessment 450,000,000.00 586,319,318.21 130.29% 288,669,688.25 297,649,629.96 3 Development Levy 250,000,000.00 195,139,011.57 78.06% 172,817,198.32 22,321,813.25 4 Capital Gain Tax 5,000,000.00 2,626,988.52 52.54% 59,948.70 2,567,039.82 22 | P a g e 5 Withholding Tax 500,000,000.00 1,030,478,372.73 206.10% 503,782,863.07 526,695,509.66 6 Tax Audit 3,145,438,681.45 4,548,218,527.03 144.60% 77,498,095.26 4,470,720,431.77 7 Pool Betting 1,000,000.00 0.00 0.00% 0 0.00 8 Stamp Duties 95,000,000.00 30,491,293.29 32.10% 22,892,772.60 7,598,520.69 9 Other Service Taxes 0.00 1,791,267,675.59 1,791,267,675.59 Sub Total (Taxes) (A) 11,351,772,699.17 15,289,398,879.64 134.69% 9,882,327,025.36 5,407,071,854.28 9 Fees 7,173,735,433.27 12,644,651,575.74 176.26% 4,255,198,071.28 8,389,453,504.46 10 Fines 1,480,613,128.94 521,029,722.21 35.19% 837,055,338.16 (316,025,615.95) 11 Licences 468,685,849.62 295,623,298.38 63.07% 384,123,244.75 (88,499,946.37) 12 Sales 567,013,186.11 193,171,503.62 34.07% 425,392,074.06 (232,220,570.44) 13 Earnings 1,449,944,431.67 2,795,229,530.43 192.78% 909,731,703.69 1,885,497,826.74 14 Rent on Govt. Buildings 6,010,243.73 0.00 0.00% 3,921,414.00 (3,921,414.00) Rent on Land & other 15 222,674,881.58 23.94% 50,378,163.63 2,922,213.82 General 53,300,377.45 16 Investment Income 12,000.00 0.00 0.00% 132,500.00 (132,500.00) Sub Total (Non-Taxes) 11,368,689,154.92 16,503,006,007.83 145.16% 6,865,932,509.57 9,637,073,498.26 (B) TOTAL (A+B) 22,720,461,854.09 31,792,404,887.47 139.93% 16,748,259,534.93 15,044,145,352.54 IGR TO TOTAL REVENUE 14.31% % 19.00% IGR TO PERSONNEL 68.42 COST % 98.73% IGR TO RECURRENT 19.99% EXPENDITURE % 34.21% IGR TO TOTAL 14.52% EXPENDITURE % 25.00% SOURCE: Financial Reports of Accountant–General, Ekiti State for the year ended 31st December, 2023 From the above analysis, the IGR collected in year 2023 was N31,792,404,887.47 which showed a significant increase of N15,044,145,352.54 (approximately 89.83%) when compared with its corresponding figure of N16,748,259,534.93 for the year 2022. There had been a continuous increase in the IGR of the State when compared to the previous years. The IGR for the year under review with a percentage increase of 89.83% could be adjudged a good performance when compared with previous year which had 18.68%. 23 | P a g e Despite the increase in IGR, The pay –as you-earn (Payee) however experienced a drastic reduction when compared to the previous year. It had a decrease of N1,711,748,766.46 which indicated 19.42% (approximately) despite having a budgetary performance of 102% due to reduction in the budgetary provision of payee from N8,509,969,560.48 to N6,905,344,017.72 . The IGR to Total Revenue percentage increased from 14.31% in the previous year to 19% in the current year. Further analysis showed that: (a) The budget performance of IGR heads ranged from as high as 206% for some heads to as low as 23% for others while revenue was not generated from pools betting, Investment Income, and Rent on Government Buildings in the year under review. (b) Direct Assessments which represents tax revenue generated from the informal sector had a significant increase from N288,669,688.25 in year 2022 to N586,319,318.21 in the year 2023. Its ratio to total IGR was 1.8% which was lower than 2% achieved in the previous year. The percentage of Development levy to the total IGR generated continue to nose-dive as it was just 0.61% of the total IGR generated in the year under review as against 2.27% and 1.03% in the years 2021 and 2022 respectively. The above indicates that the Internal Revenue service should do more to generate revenue in the informal sector of the State. In order to spur further revenue generation, the Internal Revenue Service must build a comprehensive database of taxpayers, tax assessments, tax payments, and tax arrears in the State. It is impossible to anticipate better performance from the informal sector in the absence of a reliable and precise database. (c) The budgetary provision for Investment Income was reduced from N20,000, in 2022 to N12,000 in the year under review and generated Nil revenue in the year under review. Audit continues to have major concerns about the aforementioned situation. It is unreasonable to expect that an investment income of N12,000 only (as stated in the budget) would be generated from an investment of N2,276,424,624 and investment property worth N24,187,671,650.05 as at December 31, 2023. (d) The Non-Tax Revenues which represented IGR of MDAs, Parastatals and Tertiary Institutions collected in the year amounted to N16,503,006,007.83 with a budget performance of 145.16%. This was a significant increase of N9,637,073,498.26 (approximately (140.36%) when compared with year 2022 figure of N6,865,932,509.57 However, the following were observed on revenue performance of MDAs in the year: 24 | P a g e (i) Few MDAs were able to meet or exceed their revenue targets for the year. (ii) There were MDAs with total budgeted revenue of N1,171,234,551.31 that reported no revenue for the year. There should be continuous engagement with the MDAs in order to identify why many were unable to meet their revenue targets and the reason some could not even generate any revenue in the current year with a view to safeguard against reoccurrence in the future. According to calculations, the IGR to personnel costs, recurring expenses, and total expenses for the year were 98.73%, 34.21%, and 25%, respectively. This suggested that the year's IGR was insufficient to pay for the costs of personnel, recurring expenses, and total expenses. The State must pursue a vigorous IGR collection in order to lessen its reliance on Federation Accounts. RECOMMENDATIONS: My recommendations in the previous report are as stated below: i) Enumeration of tax payers in the informal sector across the State with the ultimate aim of building a robust data base with clear vision of increasing the State revenue generation capacity is suggested. ii) To encourage the informal sector, a Tax Day may be introduced where best tax payers from the sector are recognized and given awards. iii) All MDAs in the State should be made to include in their revenue returns all arrears of revenue as at the reporting date. iv) Massive awareness campaign to sensitize the public on their tax obligations toward the State. For instance, bill boards showcasing projects financed with tax money could motivate tax payers to pay more. v) Building the capacity of staff, investing in relevant technology and equipment can as well help in boosting IGR. vi) Need to develop incentives for the revenue generating agencies to ensure that there is an alignment of interest. vii) Reviewing tax rates that are obsolete is equally required. viii) Improving ease of paying taxes: Easier methods of paying taxes should be introduced like paying through phone or like buying airtime. ix) Allocating revenue projections to MDAs arbitrarily without basis should stop. Realistic and achievable revenue targets agreed to by MDAs should be set for them in the budget. 25 | P a g e x) New and untapped IGR sources should be explored while all identified leakages should be blocked. 4.5 PIE CHART ANALYSIS OF 2023 TOTAL REVENUE BUDGET (SOURCE) 0.30% 14.09% Revenue from Federation Account 0.97% IGR 5.63% Foreign Loan Internal Loan Aids & Grants Sundry Receipts 59.18% 19.83% The pie chart above depicts the revenue profile of the State for the current financial year. As revealed by the chart, 6.6% of the aggregate revenue was generated through Loan (5.63% External and 0.97% Internal). This was a decrease when compared with 11.19% recorded in 2022. The Internally Generated Revenue contributed 19.83% to the aggregate revenue translating to a slight increase of 5.52% when compared to 14.31% achieved in the preceding year. The contribution from Federation Account to the total revenue increased from 55.60% in year 2022 to 59.18% in the current year. The withdrawal of fuel subsidies and the increase in the VAT rate from 5% to 7.5% may be responsible for the federation's increased revenue. Since expenditure will rapidly overtake these revenues, Audit continues to hold that revenues derived from petroleum sources 26 | P a g e are erratic and unpredictable. Therefore, it is not economically healthy for the state to rely solely on the Federation Account for its revenue. RECOMMENDATIONS: Considering the above and in addition to my recommendations in the last audit report, the following should be considered; 1 .Provide an accurate database of taxpayers integrated with Tax Identification Number (TIN). 2. Diversification of revenue sources other than the existing ones. 3. Tax clearance Certificate should be made more obligatory in obtaining any government services in the state. 4. Ensure that staff of Internal Revenue Service (IRS) have appropriate qualifications and skills, necessary to handle revenue collection through appropriate training programs. 5. Give evidences of revenue collection with appropriate security features to avoid falsification of such documents. 6. Collaborate with banks, religious and civil society organizations and other stakeholders in creating awareness on the benefits of tax payment. 7. Tag specific projects to internally generated funds to make citizens feel that there is value for tax paid in order to earn their trust 4.6 THE EXPENDITURE PROFILE FOR 2023 EXPENDITURE ESTIMATE 2023 ACTUAL 2023 PERFORMANCE ₦ ₦ % Recurrent Expenditure 100,094,798,937.58 92,927,048,385.41 93 Capital Expenditure 44,538,604,228.66 37,683,738,153.61 84 TOTAL 144,733,403,166.24 130,610,786,539.02 90 SOURCE: Financial Reports of Accountant-General, Ekiti State for the year ended 31st December, 2023. From the analysis above, the aggregate expenditure projection for the year under review was N144,733,403,166.24 as against N122,669,039,657.27 budgeted for the year 2022 thus resulting to a remarkable increase of N22,064,363,508.97 (17.99%) over the preceding year’s budget. However, the sum of N130,610,786,539.02 was actually expended in the year translating to a budget performance of 90.00% which was lower than that of preceding year by 4%. 27 | P a g e 4.6.1 RECURRENT EXPENDITURE The recurrent expenditure proposed for the year was N100,094,798,937.58 representing 69.16% of total expenditure budget which was an increase of N16,187,033,446.97 (19.29%) over the previous year’s figure of N83,907,765,490.61. The actual recurrent expenditure incurred in 2023 was N92,927,048,385.41 translating to 93% budget performance. It was also 6.84% below the budget performance of 99.84% achieved in year 2022. The actual recurrent expenditure was 71.15% of actual total revenue and 73.08% of actual recurrent receipts for the year under review. This was a decrease over last year comparison which had 71.60% and 93.84% respectively. The details of recurrent expenditure are given below: ACTUAL DETAILS OF APPROVED BUDGET EXPENDITURE VARIANCE/ S/N PERFORMANCE EXPENDITURE EXCESS 2023 2023 N N N % 1 Personnel Cost 23,580,246,956.84 23,137,684,283.27 442,562,673.57 98.12% 2 Social Benefits 9,100,727,305.85 9,063,530,037.58 37,197,268.27 99.59% 3 Overhead Cost 39,834,625,008.85 34,736,476,300.36 5,098,148,708.49 87.20% Grants to 4 13,578,886,219.64 12,659,207,454.96 919,678,764.68 93.23% Parastatals Public Debt Charges and 5 12,300,000,000.00 11,537,038,783.51 762,961,216.49 93.80% Repayment of Local Loans Foreign Loan 6 Repayment 1,700,313,446.40 1,793,111,525.73 (92,798,079.33) 105.46% TOTAL 100,094,798,937.58 92,927,048,385.41 126,869,378.02 99.85% SOURCE: - Financial Reports of the Accountant-General, Ekiti State for the year ended 31st December, 2023. 3.6.2 ACTUAL RECURRENT EXPENDITURE COMPARISON BETWEEN 2023 AND 2022. ACTUAL 2023 ACTUAL 2022 DIFFERENCE % DETAILS OF s/n EXPENDITURE N N N DIFFERENCE 28 | P a g e 1 Personnel Cost 17,560,495,299.09 5,577,188,984.18 31.76% 23,137,684,283.27 2 Social Benefits 6,918,173,724.62 2,145,356,312.96 31.01% 9,063,530,037.58 3 Overhead Cost 22,436,315,525.34 12,300,160,775.02 54.82% 34,736,476,300.36 4 Grants to Parastatals 14,558,587,445.50 (1,899,379,990.54) -13.05% 12,659,207,454.96 5 Public Debt Charges 14,781,451,120.30 (9,015,338,461.16) -60.99% 5,766,112,659.14 Repayment of Loans: 6 1,216,938,132.54 576,173,393.19 47.35% Foreign 1,793,111,525.73 Local Bank 2,006,323,989.68 3,076,348,258.54 (1,070,024,268.86) -34.78% Bond 1,907,113,578.60 1,729,808,234.00 177,305,344.60 10.25% FGN Bond 366,878,017.23 486,954,997.18 (120,076,979.95) -24.66% Bailout 145,238,306.44 722,961,194.35 (577,722,887.91) -79.91% CBN(DCRR) 1,092,327,684.85 0.00 1,092,327,684.85 Budget Support Fund 134,266,874.07 (62,481,614.83) -46.54% 71,785,259.24 Expenditure financed by 7 158,095,307.00 23,163,981.33 14.65% Aids and Grants 181,259,288.33 TOTAL 92,927,048,385.41 83,780,396,112.53 9,146,652,272.88 10.92% SOURCE: - Financial Reports of the Accountant-General, Ekiti State for the year ended 31st December, 2023. From the above analysis, the actual recurrent expenditure in the year had an increase of N9,146,652,272.88 (10.92%) when compared with year 2022 figure. In the current year, the overhead cost which stood at N 34,736,476,300.36 recorded a decrease of N5,098,148,708.49 below the budgeted figure of N39,834,625,008.85. It however, recorded an increase of N12,300,160,775.02 when compared with the cost of 29 | P a g e N22,436,315,525.34 obtained in 2022. Some of the expenditure items recorded increase ranging from 10.25% to 54.82 % while others recorded decrease ranging from 13.05% to 79.91%. 4.6.3 SECTORAL PERFORMANCE: The overall indices of the recurrent expenditure (Overhead cost) can best be demonstrated with the use of sectorial analysis to show the effective and efficient implementation of the year’s budget. SECTORAL ANALYSIS OF RECURRENT EXPENDITURE (OVERHEAD COST) ACTUAL BUDGET SUMMARY OF 2023 2023 PERFORMANCE S/NO OVERHEAD ON N % SECTORS N ADMINISTRATION 1 SECTOR 10,284,747,953.92 13,436,302,172.14 76.54% 2 ECONOMIC SECTOR 22,046,185,220.12 23,785,902,827.86 92.69% LAW AND JUSTICE 3 SECTOR 268,876,177.66 270,082,766.26 99.55% 4 REGIONAL SECTOR 5,904,100.00 6,203,000.00 95.18% 5 SOCIAL SECTOR 2,130,762,848.66 2,336,134,242.59 91.21% 6 TOTAL 34,736,476,300.36 39,834,625,008.85 87.20% SOURCE: - Financial Reports of the Accountant-General, Ekiti-State for the year ended 31st December, 2023 The sectorial analysis of the Overhead Costs as shown above, revealed that all sectors performed above average between 99.55% and 76.54% unlike the previous years. Further critical look into the analysis showed that only two sectors: Administrative and Economic sectors accounted for 93.07% (N33, 330,933,174.04) of the total Actual Overhead cost of N34,736,476,848.66 for the year under review. It is essential to emphasize that all sectors are required for effective service delivery and the achievement of planned social, economic, and political objectives. As a result, they must be adequately funded. The overall performance percentage increased from 97.66 recorded in the year 2022 to % 87.20% in the year 2023. 30 | P a g e 3.6.4 CAPITAL EXPENDITURE BUDGET 2023 ACTUAL 2022 PERFORMANCE N N % CAPITAL 44,638,604,228.66 37,683,738,153.02 84 EXPENDITURE TOTAL 44,638,604,228.66 37,683,738,153.02 84 SOURCE: - Financial Reports of the Accountant-General, Ekiti-State for the year ended 31st December, 2023. The sum of N44, 638,604,228.66 was proposed as capital expenditure for the year 2023 representing 31% of the total budgeted expenditure. The figure was above the 2022 projected capital expenditure of N38,761,774,166.66 translating to an increase of N5,876,830,062.00 (approximately 15%). The actual capital expenditure for the year was N37,683,738,153.61. This represents 84% of budget performance, 22% of total revenue collected, 114% of actual capital receipts and 29% of actual total expenditure for the year. In the current year, the budgeted Capital Expenditure to budgeted Recurrent Expenditure ratio was (approximately) 1:2.4(approximately while the actual Capital Expenditure to Recurrent Expenditure ratio recorded in the year was 1:2.5 (approximately) Audit observed that the 2023 capital budget was a deficit budget with a projected capital receipt of N32,376,069,902.04 and planned expenditure of N44,638,604,228.66, giving a deficit of N12,262,534,326.62. The deficit, which was 27.47% of the capital expenditure, was not planned for as the balance brought forward of N9,994,754,409.91 from 2022 could not cater for the deficit. This implies that capital projects that were envisaged to be carried out in the year were not duly planned for. 31 | P a g e 4.6.5 CAPITAL EXPENDITURE PERFORMANCE ON SECTORAL BASIS FOR 2022 BUDGET ACTUAL PERFORMANCE S/NO SECTOR N N % ADMINISTRATIVE 1 SECTOR Administration 38.70% 7,629,064,533.71 2,952,765,034.52 2 ECONOMIC SECTOR Agriculture, Emergency, Infrastructure, Lands and 97.47% 29,647,451,642.59 28,896,637,950.00 Housing LAW AND JUSTICE 3 SECTOR Law and Justice Sector 70.70% 860,032,160.42 608,006,000.00 4 REGIONAL SECTOR Regional Sector 0.00% 10,000,000.00 - 5 SOCIAL SECTOR Education, Health, Information and 43.88% 2,217,392,577.04 973,011,758.95 Environments. TOTAL 81.51% 40,363,940,913.76 33,430,420,743.47 SOURCE: - Financial Reports of the Accountant-General, Ekiti State for the year ended 31st December, 2023. 32 | P a g e The above table indicates that, the total performance of capital expenditure which was 81.51% in year 2022 remained the same in year 2023. Additionally, it was observed that the regional sector underperformed relative to the N10,000,000. With a budgetary allocation of N2,217,392,577.04 and actual capital expenditures of N973,011,758, the Social Sector's performance was below average at 43%. A close look at the table showed that 84.44% of the N33,430,420,743.47 total capital expenditure came from the economic sectors' actual capital expenditures. There is a clear positive correlation between infrastructure spending and growth, therefore there should appropriate budgetary provisions for all sectors. Any economy that wishes to pursue sustainable growth and development must work to consistently achieve greater performance in terms of capital and infrastructural spending. 4.7 OBSERVATIONS ON FUND DISTRIBUTION TO MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs): Audit analysis showed that both capital and recurrent expenditure were not distributed as appropriated in the budget. Some Ministries, Departments and Agencies could not access fund to execute some of the laudable programmes included in the year’s budget and therefore could not contribute efficiently and effectively towards the growth and development of the State. Some MDAs were however, able to access over and above their budgetary provisions as enumerated below; 4.7.1 MDAS WITH ABYSMALLY LOW EXPENDITURE PROFILE (a) OVERHEAD COST Budget S/N MINISTRY DEPARTMENT AND AGENCY ACTUAL 2023 FINAL BUDGET 2023 VARIANCE Performance Ekiti State Micro Finance And Enterprise 1 Development Agency 1,400,000.00 4,665,000.00 3,265,000.00 30.00% 2 Muslim Pilgrim Board 4,588,500.00 26,000,000.00 21,411,500.00 18.00% 3 Broadcasting Service Of Ekiti State 6,870,522.18 67,000,000.00 60,129,477.82 10.00% 4 Political And Economic Affairs 227,319,916.43 462,120,367.58 234,800,451.15 49.00% 5 Projects Financial Management Units 648,000.00 3,000,000.00 2,352,000.00 22.00% 33 | P a g e 6 State CARES Coordinating Unit (SCCU) 540,000.00 5,000,000.00 4,460,000.00 11.00% Monitoring And Evaluation (Fiscal 7 Responsibility Commission) 1,080,000.00 3,344,765.80 2,264,765.80 32.00% 8 Ekiti State Housing Corporation 3,750,204.15 20,000,000.00 16,249,795.85 19.00% 9 Serve EKS Steering Committee 117,000.00 350,000.00 233,000.00 33.00% 10 Ekiti State Scholarship Board 5,960,000.00 190,093,821.30 184,133,821.30 3.00% Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT 11 (EKSDMA)) 1,080,000.00 2,500,000.00 1,420,000.00 43.00% TOTAL 253,354,142.76 784,073,954.68 530,719,811.92 (b) CAPITAL RELEASES TO MINISTRIES/DEPARTMENTS/AGENCIES ADMINISTRATIVE FINAL BUDGET BUDGET S/N CODE DESCRIPTION ACTUAL 2023 n 2023 VARIANCE PERFORMANCE Ekiti State Bureau Of Public 1 11100700100 Procurement 2,119,750.00 27,000,000.00 24,880,250.00 0.08 2 11200100100 Ekiti State House Of Assembly 136,489,432.53 1,237,000,000.00 1,100,510,567.47 0.11 House Of Assembly Service 3 11200200100 Commission 2,338,438.40 90,000,000.00 87,661,561.60 0.03 Agricultural Development 5 21510200100 Programme 2,700,000.00 23,500,000.00 20,800,000.00 0.11 6 21510900100 Ekiti State Forestry Commission 5,000,000.00 16,033,105.51 11,033,105.51 0.31 7 23800100100 Ministry Of Budget And Planning 1,554,762,037.46 11,867,325,736.12 10,312,563,698.66 0.13 8 25200100100 Ekiti State Water Coorporation 14,000,000.00 400,000,000.00 386,000,000.00 0.04 State Rural Water Supply And 9 25200100200 Sanitation Agency 78,388,591.56 550,000,000.00 471,611,408.44 0.14 Ministry Of Housing And Urban 10 25300100100 Development 5,000,000.00 30,582,016.38 25,582,016.38 0.16 11 26000100200 Office Of Surveyor General 1,000,000.00 6,791,008.19 5,791,008.19 0.15 Ministry Of Women Affairs, Gender 12 51400100100 Empowernment And Social Welfare 32,481,000.00 84,000,000.00 51,519,000.00 0.39 34 | P a g e Ministry Of Education, Science And 13 51700100100 Technology 8,000,000.00 20,000,000.00 12,000,000.00 0.4 14 51702600500 Ekiti State Polytechnic, Isan Ekiti 36,427,267.97 123,108,051.45 86,680,783.48 0.3 Ekiti State Board For Technical And 15 51705300100 Vocational Education 9,516,518.13 32,091,933.90 22,575,415.77 0.3 Primary Healthcare Development 16 52100300100 Agency 7,795,000.00 20,400,000.00 12,605,000.00 0.38 Total 1,896,018,036.05 14,527,831,851.55 12,631,813,815.50 4.7.2 MDAS WITH BUDGETARY PROVISION WITHOUT ANY RELEASE THROUGHOUT THE YEAR (a) CAPITAL Administrative ACTUAL 2023 FINAL BUDGET VARIANCE S/NO Code Description N 2023 N N Ministry of Innovation, Science & 1 26200100100 Technology - 20,000,000.00 20,000,000.00 Ekiti State Micro Finance And 2 11100500100 Enterprise Development Agency - 10,000,000.00 10,000,000.00 Office Of Transformation And 3 11101000100 Strategy - 4,000,000.00 4,000,000.00 4 11102100100 Ekiti State Liaison Office Abuja - 248,175,120.00 248,175,120.00 5 11102100500 Ekiti State Liaison Office Lagos - 2,500,000.00 2,500,000.00 6 11111200300 Utility Service Department - 2,000,000.00 2,000,000.00 7 11111300100 Ekiti State Pension Commission - 2,000,000.00 2,000,000.00 Pension Transition Arrangement 8 11111300200 Department - 2,000,000.00 2,000,000.00 9 12300300100 Broadcasting Service Of Ekiti State - 20,153,687.78 20,153,687.78 35 | P a g e 10 12500100100 Head Of Service - 7,000,000.00 7,000,000.00 Office Of Establishment And 11 12500600100 Service Matters - 20,000,000.00 20,000,000.00 Office Of Capacity Development 12 12500700100 And Reform - 3,250,000.00 3,250,000.00 Local Government Auditor 13 14000200100 General Office - 10,534,843.37 10,534,843.37 14 16101300200 Political And Economic Affairs - 2,380,375,000.00 2,380,375,000.00 15 16101700100 Cabinet And Special Services - 2,000,000.00 2,000,000.00 16 22000701100 Central Internal Audit - 1,719,338.16 1,719,338.16 Signage And Advertisement 17 22000800200 Agency - 2,000,000.00 2,000,000.00 18 22000800300 Ekiti State Lotteries Commission - 7,224,637.89 7,224,637.89 Technical Adviser On Ekiti 19 22200900100 Knowledge Zone - 10,000,000.00 10,000,000.00 Bureau Of Employment, Labour 20 22700100100 And Productivity - 10,000,000.00 10,000,000.00 Ekiti State Mineral Resources 21 23300100100 Development Agency - 2,170,430.20 2,170,430.20 Ekiti State Traffic Management 22 23400100300 Agency - 3,000,000.00 3,000,000.00 Ekiti State Public Works 23 23400100400 Corporation - 10,000,000.00 10,000,000.00 Ministry Of Arts, Culture And 24 23600100100 Tourism Development - 16,307,937.83 16,307,937.83 25 25000100100 Fiscal Responsibility Commission - 4,500,000.00 4,500,000.00 26 25301000100 Ekiti State Housing Corporation - 33,500,000.00 33,500,000.00 36 | P a g e Ekiti State Water Sector 27 26100100400 Regulatory Agency - 20,000,000.00 20,000,000.00 Ekiti State Judicial Service 28 31801100100 Commission - 130,000,000.00 130,000,000.00 Ekiti State Customary Court of 29 31800100100 Appeal - 65,000,000.00 65,000,000.00 30 32600100100 Ministry Of Justice - 22,264,945.27 22,264,945.27 Ministry Of Regional and Special 31 45102100100 Duties - 10,000,000.00 10,000,000.00 State Universal Basic Education 32 51700100600 Board (SUBEB) - 470,000,000.00 470,000,000.00 Ekiti State Teaching Service 33 51705500100 Commission - 2,000,000.00 2,000,000.00 Ekiti State University Teaching 34 52102600100 Hospital - 247,074,136.72 247,074,136.72 35 52110200100 Hospital Management Board - 11,500,000.00 11,500,000.00 36 53500100100 Ministry Of Environment - 55,340,547.59 55,340,547.59 Ministry Of Local Government 37 55100100100 Affairs - 2,500,000.00 2,500,000.00 38 55100200100 Bureau Of Chieftaincy Affairs - 3,000,000.00 3,000,000.00 Bureau Of Rural And Community 39 55100300100 Development - 20,000,000.00 20,000,000.00 TOTAL 3,893,090,624.81 3,893,090,624.81 The tables above indicate that the funds released to various MDAs from their allocated budgetary overheads were insufficient. In fact, some MDAs received no funds in accordance with the capital estimates submitted for them. MDAs allocated an overhead budget of N784,073,954.68 could only access N253,354,142.76 (about 32.31%) during the review period, resulting in an unfilled deficit of N530,719,811.92. Additionally, MDAs with a capital budget allocation of N3,893,090,624.81 were unable to access any funds. 37 | P a g e Subsequent investigation showed that MDAs with capital votes of N14,527,831,851.55 in the budget were released N1,896,018,036.05 (13.05%), leaving N12,631,813,815.50 as balance. It is important to stress that government capital spending determines the state economic growth and development. Therefore, appropriate strategies should be developed by the state government to project its capital revenue and expenditure more realistically to avoid the above scenario in the future. 4.7.3 EXCESS EXPENDITURE BY MDAs (a) PERSONNEL COSTS MINISTRY DEPARTMENT AND FINAL BUDGET ACTUAL TOTAL S/N AGENCY 2023 2023 VARIANCE Office of Transformation and 16,300,514.48 17,280,240.63 ( 979,726.15) 1 Strategy 2 Education Trust Funds 17,657,691.12 17,763,740.21 (106,049.09 ) State Universal Basic Education 332,175,887.76 333,826,726.80 (1,650,839.04) 3 Board 4 Primary Healthcare Development 103,769,841.41 106,690,238.07 (2,920,396.66) Bureau of Rural and Community 32,704,583.25 33,028,273.40 (323,690.15) 5 Development 502,608,518.02 508,589,219.11 (5,980,701.09) Total (b) SOCIAL BENEFITS FINAL BUDGET CODE DETAILS ACTUAL 2023 VARIANCE ₦ ₦ ₦ PENSION/MAINTENANCE FOR PAST POLITICAL OFFICE HOLDERS (GOVS. & 22010104 DEP. GOVS.) 229,647,971.51 216,000,000.00 (13,647,971.51) (c) OVERHEAD COSTS 38 | P a g e MINISTRY DEPARTMENT AND ACTUAL FINAL BUDGET AGENCY 2023 BUDGET 2023 VARIANCE PERFORMANCE 1 Ekiti State Independence Electoral Commission 16,659,000.00 16,500,000.00 (159,000.00) 101.00% 2 Ministry Of Works And Transportation 7,193,500.00 4,809,639.18 (2,383,860.82) 150.00% Total 23,852,500.00 21,309,639.18 (2,542,860.82) 111.94% d PURCHASE/CONSTRUCTION OF ASSETS S/N Administrative Description ACTUAL FINAL VARIANCE Budget Code 2023 BUDGET 2023 Performance 1 22200100100 Ministry Of Investment, Trade 16,030,500.00 6,793,586.56 (9,236,,913.44) 235.97% And Innovations 2 51300100100 Ministry Of Youth And Sport 9,500,000.00 8,165,875.20 (1,334,124.80) 116.34% Development Total 25,530,500.00 14,959,461.76 (10,571,038.24) EXCESS PERSONNEL COST: There was excess personnel cost of N5,980,701.09 from two (MDAS) in the year under review. Necessary approvals for the above excess expenditure were not made available to the office of State Auditor-General, contrary to the provisions of section 120 (2) of the Constitution of Federal Republic of Nigeria, 1999 (as amended). EXCESS SOCIAL BENEFITS: It was observed that the excess budgetary provision of the sum of N13,647,971.51 was paid as Pension/Maintenance For Past Political Office Holders (Govs. & Dep. Govs.) in the year 2023. Budgetary allocation to Pension/Maintenance for Past Political Office Holders 39 | P a g e (Govs. & Dep. Govs.), as previously noted in the 2022 Auditor-Generals' reports was inadequate. Budget officers are advised to consider this in subsequent budget preparations. EXCESS OVERHEAD COST: The analysis of overhead cost for year 2023 revealed an exce budgetary provision of N2,542,860.82 from two (2) MDAs. This is a significant improvement compared to what was obtained in year 2021 which had eight (8) MDAs with an excess expenditure of N1, 819,047,617.92. The approvals for the above excess expenditure were not made available to Office of the State Auditor-General contrary to the provisions of section 120 (2) of the Constitution of Federal Republic of Nigeria, 1999 (as amended). EXCESS PURCHASE/CONSTRUCTION OF ASSETS. Excess Capital Expenditure amounting to N10,571,038.24 was observed from 2 (two) Ministries as indicated in table “d” above. The approvals for the above excess expenditure were not made available to Office of the State Auditor-General contrary to the provisions of section 120 (2) of the Constitution of Federal Republic of Nigeria, 1999 (as amended). 4.8 CONTROL OF EXPENDITURE Despite recommendations from the audit, controls over expenditures were found to be inadequate during the year under reference. Excessive spending amounting to N32,742,571.66 was observed across different expenditure categories of various MDAs. Such occurrences of spending beyond the budget underscored shortcomings in the budgetary allocations and the oversight of budget execution, echoing concerns raised in the previous report. Furthermore, it highlighted the inefficiencies of the Finance and Accounts Officers in MDAs in tracking and comparing expenditures with the budgeted estimates. 40 | P a g e SECTION FIVE ANALYSIS OF THE FINANCIAL STATEMENTS 41 | P a g e 5.1 STATEMENT OF FINANCIAL PERFORMANCE The Statement of Financial Performance published for the period ended 31 st December, 2023 showed a net surplus balance of N865,113,337.61. This indicated that there was a significant increase of N6,755,269,826.61 when compared with 2021 net deficit balance of N5,890,156,489.00. The summary of the statement is as shown below: 2023 2022 DETAILS N N Total Revenue generated for the 152,012,638,290.13 year 103,939,891,824.60 Total Operating Expenses (98,543,178,994.00) (88,293,327,366.69) Surplus from operating activities 53,469,459,296.13 15,646,564,457.91 Total Non-Operating Expenses: (5,766,112,659.14) (14,781,451,120.30) TOTAL 47,703,346,636.99 865,113,337.61 SOURCE: Financial Reports of the Accountant-General, Ekiti State for the year ended 31st December, 2023. The revenue from operating activities saw an increase, and the operating expenses also rose in the current year compared to the figures from the previous year. The surplus from operating activities showed a significant uptick compared to last year's numbers, resulting in a surplus balance of N865,113,337.61. The capital expenditure, which was part of the operating expenses, decreased from N5,758,393,856.60 to N4,253,317,410.14. This reduction is reflected in the Statement of Financial Performance as these expenditures 42 | P a g e did not fulfil the International Public Sector Accounting Standards (IPSAS) for Property, Plant, and Equipment (PPE). Despite the recommendations in the previous Auditor-General's reports, to correct expenditure classification in the budget, this issue still persist. Budget Officers are advised to address this matter for appropriate adjustments in subsequent years. 5.2 STATEMENT OF FINANCIAL POSITION: 5.2.1 ASSETS: 5.2.2 CURRENT ASSETS: 5.2.3 LIQUID ASSETS: (CASH AND CASH EQUIVALENT) These are balances on cash, bank and call accounts (Fixed Deposit). It was observed that the number of current bank accounts maintained by the State had reduced from 111 in year 2022 to 81 in the current year. This large number of bank accounts on yearly basis is still of great concern to Audit. From the list of Bank accounts provided in Note 26 of the year 2023 financial report, it was observed that different banks were opened for the same item. Example of this is accounts opened for Capital in two different banks with nil balances. It was also observed that 13 of the banks had nil balances. The Accountant-General is hereby advised to consolidate accounts opened for the same purposes for easy management of fund. The total balance of N39,714,164,593.81 which was reported for the year under review included reconciled cash book balances of MDAs and IGR collection Accounts balances as at 31st December, 2022. This had an increase of N29,719,410,183.90 when compared with last year cash and cash equivalent balance of N9,994,754,409.91. The details are as shown below: CASH AND CASH EQUIVALENTS: 2023 2022 N N Treasury Cash Balances 29,109,888,619.35 5,290,417,367.31 Cash Held by MDAs 10,056,691,094.86 4,282,560,649.88 IGR Collection Accounts Balances 547,584,879.60 421,776,392.72 43 | P a g e TOTAL 39,714,164,593.81 9,994,754,409.91 SOURCE: Financial Reports of the Accountant-General, Ekiti State for the year ended 31st December, 2023. No call account (Fixed Deposit) balance was observed at the end of the current financial year therefore there was no interest earned on fixed deposit. It is advised that a portion of the cash be wisely invested in order to generate a considerable income rather than maintaining idle fund. 5.2.4 RECEIVABLES The total receivables as at 31st December, 2023 stood at N6,741,640,041.08 as stated below. 2023 2022 N N Wema Shares 46,765,785.84 46,882,982.63 Advances (Car and Housing Loans) 3,301,977,365.21 3,185,913,236.96 Local Government (Bail out) 1,124,567,891.18 1,218,937,350.62 Tax Receivable 2,268,328,998.85 - 6,741,640,041.08 4,451,733,570.21 SOURCE: Financial Reports of the Accountant-General, Ekiti State for the year ended 31st December, 2023. From the above analysis, there was an increase of N2, 289,906,470.87 in the current year’s figure when compared with previous year’s figure. This year under review account also recognised tax receivables N2,268,328,998.85 which is expected from Tax Audit. This did not however captured receivables from fees and other tax heads (e.g income tax from informal sectors). Audit reiterates her advice on the need for the Internal Revenue Service to have a robust database system that would take care of revenue accruals. 5.3 NON-CURRENT ASSETS: 5.3.1 INVESTMENT During the year under review, three investments totalling N2,276,424,624.00 were recognized. There was an increase of N1,101,280,282.00 above year 2022 figure of N1,175,144,342.00. This rise was attributed to the stocks (shares in quoted companies) recognized during the year. However, the audit was unable to identify any income generated from these investments in the year under review. 44 | P a g e 5.3.2 BOND SINKING FUND The Bond sinking fund account balance as at 31st December, 2023 stood at N1,981,973,174.00. The details are as shown below: 2023 2023 DETAILS AMOUNT TOTAL INFLOWS: N N ISPO 14,565,340.773.00 Receipt from State - Government Investment Income 141,587,464.00 TOTAL INFLOW 14,706,928,237.00 OUTFLOWS Payment to Bond Holders 9,081,897,998.00 Consultants Fee - Registrars Fees - Management Fees 40,598,213.00 Trusteeship Fees 48,375,000.00 Reimbursable Fees 2,343,844,290.00 Bank Charges and Courier 36,460 Secretariat Fee 80,331,693.00 TOTAL OUTFLOW (11,595,083,654.00) BALANCE 3,111,844,583.00 NOTE N Balance as at 01/01/2023 1,981,973,174.00 Recovery - Increase in Bond Sinking Fund value 1,129,871,409.00 Balance as at 31/12/2022 3,111,844,583.00 SOURCE: Financial Reports of the Accountant-General, Ekiti State for the year ended 31st December, 2023. 45 | P a g e 5.4 FIXED ASSETS: (PROPERTY, PLANT AND EQUIPMENT) The total cost of Fixed Assets (PPE) as at 31st December, 2022 was N375,224,359,594.09 with details shown below: N Balance as at 1 January, 2023 st 258,610,453,489.02 Assets procured and recognised in 2023 16,348,958,308.04 2022 WIP transferred to Fixed Assets schedule in 2023 - Total revaluation surplus recognized in 2023 74,334,089,485.59 Total cost of Fixed Assets as at 31/12/2022 358,313,480,885.37 SOURCE: Financial Reports of the Accountant-General, Ekiti State for the year ended 31st December, 20223 From the above analysis, the increase in total cost of asset from N258,610,453,489.02 in the beginning of the year to N358,313,480,885.37 was due to procurement of new assets, revaluation surplus recognized in the year under review. The total Net Book Value of Assets (PPE) as at 31st December, 2023 was N365,525,290,819.64 (inclusive of Investment Property net book Value of N24,187,671,650.05) after accumulated depreciation of N111,559,973,670 has been charged on the assets. The cost of Fixed Assets (PPE) classified as Work In-Progress as at 31st December, 2023 showed a nil balance as analysed below: N Work-in-Progress as at 1st January, 2023 - Work-in –Progress added during the year 17,197,258,428.65 Work-in-Progress recognised in the year - TOTAL Work in Progress converted to capital asset - Work in -Progress Converted to PPE (-) 46 | P a g e Work in progress as at 31st December,20223 17,197,258,428.65 The work in progress which had a balance of N17,197,258,428.65 in year 2023 had none of the work-in Progress converted to Property plant and equipment in the current year. The register of Government Fixed Assets which is expected to be maintained in line with the requirements of IPSAS Accrual to include information on historical cost or deemed cost, usage and age was not made available to Office of the State Auditor-General. The Agency in-charge of Government Assets should make this available for verification. 5.5 INVESTMENT PROPERTY The investment property showed a net book value of N24,184,671,650.06 as at 31st December, 2023 after cumulative depreciation of depreciation of N3,155,203,403.10 and annual depreciation of N493,625,952.04 was charged. The increase in Net book Value of investment property for the year under review from N22,532,420,102.10 in the previous year was as a result of the revaluation of one of the investment property (Ministry of Agriculture) from N4,011,147,553.16 to N6,169,025,053.16 during the year under review. 5.6 LIABILITIES: 5.6.1 CURRENT LIABILITIES: The total Current Liabilities of the State Government as at 31st December, 2023 was N27,221,972,117.93, representing a decrease of N232,580,850.14 (approximately 0.85%) when compared with N27,454,552,968.07 reported in the previous year. This was as a result of reductions in pension and gratuity, judgement debt and current portion of borrowing with N1,293,842,341.03, N14,000,000 and N475,681,462.81 and increase in salaries and other staff claims, and Contractors arrears with N606,360,483.44 and N944,582,470.26 respectively. The details of the current liabilities are as shown below: 2023 2022 N N Salaries and other Staff claims 4,546,300,535.59 3,939,940,052.15 Pension & Gratuity 12,405,487,233.24 13,699,329,574.27 Judgement Debt 384,263,649.60 398,263,649.60 Contractors Arrears 2,321,883,049.40 1,377,300,579.14 47 | P a g e Current Portion of Borrowings 7,564,037,650.10 8,039,719,112.91 TOTAL 27,454,552,968.07 29,290,912,700.00 SOURCE: Financial Reports of the Accountant-General, Ekiti State for the year ended 31st December, 2023. 5.6.2 NON-CURRENT LIABILITIES: The total Non-Current Liabilities (Long Term Borrowings) of the State Government as at 31st December, 2023 was N131,353,373,927.98 as against N136,883,633,856.30 recorded in year 2022 translating to a decrease of N5,530,259,928.32 (approximately 4.04%). The summary is as follows; 2023 2022 N N FOREIGN LOAN 43,775,992,836. 45,541,058,812.00 DOMESTIC LOAN 87,577,681,091.91 91,342,575,044.30 TOTAL 131,353,373,927.98 136,883,633,856.30 SOURCE: Financial Reports of the Accountant-General, Ekiti State for the year ended 31st December, 2023. 5.6.3 DOMESTIC LOAN: In the period under reference, the total Internal Loan balance was N93,348,607,216.28 after total repayment N11,218,053,413.65 and The sum of N1,558,096,258.97 was obtained by the State as new loan in the year under review . ADDITIONAL TOTAL LOAN CLOSING S/NO DETAILS OPENING BALANCE LOAN BALANCE TOTAL PAYMENT BALANCE ₦ ₦ ₦ ₦ ₦ 1 BUDGET SUPPORT 16,366,949,394.20 0.00 16,366,949,394.20 929,448,706.50 16,295,164,134.96 2 BAIL OUT 7,585,483,139.93 0.00 7,585,483,139.93 518,433,402.28 7,440,244,833.49 RESTRUCTURED COMMERCIAL BANK 3 LOANS (FGN BONDS) 16,526,580,601.38 0.00 16,526,580,601.38 1,985,229,304.24 16,159,702,584.15 EXCESS CRUDE ACCOUNT 4 (ECA) LOAN 8,402,714,896.46 0.00 8,402,714,896.46 539,835,573.54 8,227,371,064.90 48 | P a g e 5 STATE BONDS 11,701,204,704.65 0.00 11,701,204,704.65 3,030,719,083.14 9,794,091,126.05 RESTRUCTURED COMMERCIAL BANK 6 LOANS (STATE GOVT.) 2,193,275,272.04 1,558,096,258.97 3,751,371,531.01 1,644,500,031.28 2,121,060,926.77 COMMERCIAL AGRICULTURE CREDIT 7 SCHEME 4,471,561,699.99 4,471,561,699.99 608,559,950.55 4,270,892,146.11 CBN HEALTH 8 INTERVENTION 2,100,424,636.14 0.00 2,100,424,636.14 325,029,808.00 1,919,165,347.81 9 CBN (DCRR) SCHEME I 4,990,766,017.00 0.00 4,990,766,017.00 878,841,689.12 4,366,920,264.87 10 CBN (DCRR) SCHEME II 4,997,140,616.00 0.00 4,997,140,616.00 757,455,865.00 4,528,658,683.28 11 CBN - BRIDGING FACILITY 18,225,336,103.89 0.00 18,225,336,103.89 0.00 18,225,336,103.89 TOTAL 97,561,437,081.68 1,558,096,258.97 99,119,533,340.65 11,218,053,413.65 93,348,607,216.28 SOURCE: Financial Reports of the Accountant-General, Ekiti State for the year ended 31st December, 2023. 5.6.4 FOREIGN LOAN The Foreign Loan draw-down of the State Government in the year under review amounted to N9,027,791,172.66 showing an increase of N2,025,616,482.87 (approximately 28.93%) when compared with year 2022 corresponding figure of N7,002,174,689.79. The largest amount of N5,273,549,790.69 (58.42% of the total draw-down) was drawn from Agile. Audit observed a fresh drawdown of N151,428,300.00 for Covid 19 preparedness and response project (Coprep). In the same period, the sum of N1,566,265,719.36 was repayment made on Foreign Loan out of which N1,216,938,132.54 was principal repayment and the balance of N349,327,586.82 was Interest on loan. The closing balance of foreign loan as at 31st December, 2023 was $121,049,293.97 as reported by Debt Management Office (DMO), when converted at official rate of N900/dollar amounted to N108,870,887,650.75. The total Loan Repayment (Internal & External) made in the year under review was N12,784,319,133.00. On Public Debt sustainability, the DMO guidelines stipulate that the debt status of each State should not exceed 50% of Statutory Revenue in the preceding 12 49 | P a g e months. It was observed by Audit that in the current year, the Debt-to-Income percentage of the State was 118.73% as at 31st December, 2023. This was a decrease of 12.35% when compared with year 2022 figure of 131.08% Other Debt Ratios are: (i) Ratio of Capital Expenditure to Debt Service in the Current year was 3:1 (ii) Ratio of Debt Service to Total Revenue in the year was 1:13.32 (iii) Loan Repayment to Total Expenditure 9.79% Based on the foregoing estimates, the threshold appears to have been exceeded. With a poor revenue base, debt servicing will be a tremendous challenge. Audit believes that continued reliance on debt instruments to finance public infrastructure may result in an intolerable debt level. 5.7 SUBMISSION OF APPROPRIATION ACCOUNTS BY MINISTRIES, DEPARTMENTS AND AGENCIES The number of MDAs that rendered their Appropriation Accounts reduced from 85 (Eighty-five) in previous year to 61 (Sixty One) in the current year. All the 61 MDAs submitted before the due date of 31st March, 2023 unlike previous year which had 82 (Eighty-Two) submitted before due date. However, all MDAs are expected to submit before the due date as required by Audit Law. The attention of the Accounting Officers of MDAs is hereby drawn to the provisions of sections 44 (4) of Audit Service Law (No. 3) of 2021 for strict compliance. They should also note that non-submission and late submission of the appropriation accounts is an infraction of the Financial Regulations. The Table below shows the analysis of the rendition of appropriation accounts for the year 2023. APPROPRIATION ACCOUNT 2023 S/N MDA's DATE OF SUBMISSION 1 OFFICE OF THE SURVEYOR-GENERAL 10-Jan-2024 2 EKITI STATE HELATH INSURANCE SCHEME 10-Jan-2024 3 MINISTRY OF WEALTH CREATION AND EMPLOYMENT 10-Jan-2024 4 EKITI STATE AGRICULTURAL DEVELOPMENTS PROJECT 11-Jan-2024 5 MINERAL RESORCE DEVELOPMENT AGENCY 12-Jan-2024 6 SECURITY TRUST FUND 15-Jan-2024 50 | P a g e 7 EKITI KNOWLEDGE ZONE 15-Jan-2024 8 EKITI STATE GEOSPATIAL DATA CENTRE 15-Jan-2024 9 BUREAU OF PUBLIC PROCUREMENT (BPP) 15-Jan-2024 10 OFFICE OF THE DEPUTY GOVERNOR 15-Jan-2024 11 MINISTRY OF YOUTH AND SPORTS DEVELOPMENT 15-Jan-2024 12 EDUCATION TRUST FUND 17-Jan-2024 13 EKITI STATE SPORT COMMISSION 17-Jan-2024 14 SOCIAL INVESTMENT COORDINATING OFFICE 18-Jan-2024 15 EKITI STATE WASTE MANAGEMENT AUTHORITY 18-Jan-2024 16 FORESTRY COMMISSION 18-Jan-2024 17 MINISTRY OF CHIEFTAINCY AND HOME AFFAIRS 18-Jan-2024 18 EKITI STATE HOUSE OF ASSEMBLY SERVICE COMMISSION 18-Jan-2024 19 HOSPITALS MANAGEMENT BOARD 18-Jan-2024 20 MINISTRY OF JUSTICE 19-Jan-2024 21 OFFICE OF THE STATE AUDITOR-GENERAL 19-Jan-2024 22 MINIATRY OF WOMEN AFFAIRS AND SOCIAL DEVELOPMENT 22-Jan-2024 23 EKITI STATE DEVELOPMENT AND INVESTMENT 22-Jan-2024 24 ENVIRONMENTAL PROTECTION AGNECY 22-Jan-2024 25 EKITI STATE OFFICE OF DISABILITY AFFAIRS 22-Jan-2024 26 EKITI STATE LAW REFORM COMMISSION 23-Jan-2024 27 STATE AIDS CONTROL AGENECY 23-Jan-2024 28 BUREAU OF STATISTICS 23-Jan-2024 29 MINISTRY OF AGRICULTURE AND FOOD SECURITY 23-Jan-2024 30 MINISTRY OF LOCAL GOVERNMENT AFFAIRS 24-Jan-2024 31 OFFICE OF TRANSFORMATION AND SERVICE DELIVERY 24-Jan-2024 32 EKITI STATE HOUSE OF ASSEMEBLY 24-Jan-2024 33 OFFICE OF ESTABLISHMENTS AND SERVICE MATTERS 24-Jan-2024 34 OFFICE OF THE PUBLIC DEFENDER 24-Jan-2024 35 PUBLIC WORKS CORPORATION 25-Jan-2024 36 MINISTRY OF INFORMATION 25-Jan-2024 37 AUDITOR-GENERAL FOR LOCAL GOVERNMENT 25-Jan-2024 38 MINISTRY OF INFRASTRUCTURE AND PUBLIC UTILITIES 25-Jan-2024 39 DIRECTORATE OF FARM SETTLEMENT AND PEASANT FARMER DEVELOPMENT 25-Jan-2024 51 | P a g e 40 CIVIL SERVICE COMMISSION 26-Jan-2024 41 EKITI STATE INDEPENDENT ELECTORAL COMMISSION 26-Jan-2024 42 MINISTRY OF WORKS AND TRANSPORTATION 26-Jan-2024 43 EKITI STATE SCHOLARSHIP BOARD 29-Jan-2024 44 MINISTRY OF HEALTH AND HUMAN SERVICES 30-Jan-2024 45 SUSTAINABLE DEVELOPMENT GOALS 30-Jan-2024 46 JOB CREATION AGENCY 30-Jan-2024 47 EKITI STATE EMERGENCY MANAGEMENT AGENCY 30-Jan-2024 48 BUREAU OF INFORMATION AND COMMUNICATION TECHNOLOGY 30-Jan-2024 49 MINISTRY OF INDUSTRY, TRADE AND INVESTMENT 31-Jan-2024 50 BUREAU OF CENTRAL INTERNAL AUDIT 31-Jan-2024 51 MINISTRY OF INNOVATION, SCIENCE AND DIGITAL ECONOMY 1-Feb-2024 52 SIGNAGE AND ADVERTISEMENT AGENCY 2-Feb-2024 53 EKITI STATE EMERGENCY MANAGEMENT AGENCY 5-Feb-2024 54 BUREAU OF SPECIAL PROJECTS 5-Feb-2024 55 TEACHING SERVICE COMMISSION 8-Feb-2024 56 GOVERNMENT HOUSE AND PROTOCAL DEPARTMENT 8-Feb-2024 57 POLITICAL AND ECONOMIC AFFAIRS DEPARTMENT 13-Feb-2024 58 OFFICE OF THE ACCOUNTANT-GENERAL 14-Feb-2024 59 GENERAL ADMINISTRATION DEPARTMENT 21-Feb-2024 60 MICROFINANCE AND ENTERPRISE DEVELOPMENT AGENCY 28-Jan-2024 61 MINISTRY OF BUDGET AND ECONOMIC PLANNING 12-Mar-2024 5.7.1 OBSERVATIONS ON APPROPRIATION ACCOUNTS SUBMITTED BY MDAs The following observations still remained at stated in my previous reports. i. That DVEA books were not properly maintained by most of the MDAs. It was also discovered in some cases, that the figures in the DVEA books were completely different from the figures reported in the Appropriation accounts submitted to this office. ii. That the revalidation of outstanding warrants by some MDAs in the previous years were done without a corresponding appropriation of such expenditures in the budget. 52 | P a g e iii. In addition, Audit observed that some MDAs heads of expenditure were accessed by other MDAs. This has resulted to a loss of control over such heads by the original owner of the expenditure heads. RECOMMENDATIONS: The recommendations remains as follows: i. Knowledge gaps should be identified and all public officers responsible for maintenance of vote books and other books of accounts should be trained appropriately. ii. The Inspectorate Unit of Accountant-General’s Office must be re-invigorated to conduct regular checks on the field Officers for monitoring of their performances as some of them had narrowed their roles to fund disbursement to the detriment of other crucial roles. iii. Each MDA should be allowed to be in full control of its budget to avoid MDAs spending from another MDA’s vote. iv. The internal Auditors should be alive to their responsibilities of maintaining strong internal control system. 5.8 CERTIFICATION OF TERMINAL BENEFITS (PENSIONS AND GRATUITIES) In the year under review, 990 files with total sum of N 721,853,052.26 and N2,424,173,139.45 for pension and gratuity respectively were treated and passed for payments. The financial implication of the retirement/death benefits of the treated files on monthly basis is as shown below: 53 | P a g e MONTHS FILE TOTAL PENSION GRATUITY JANUARY 53 51,877,629.63 183,684,181.68 FEBRUARY 29 19,789,049.54 109,057,107.10 MARCH 54 40,361,533.38 187,460,119.80 APRIL 40 75,635,123.77 202,903,751.14 MAY 47 40,409,353.65 106,418,740.69 JUNE 22 7,038,695.18 60,724,825.69 JULY 61 12,751,037.68 47,138,058.49 AUGUST 27 21,537,372.58 77,519,899.18 SEPTEMBER 54 42,056,864.06 155,873,046.07 OCTOBER 59 39,698,932.47 137,520,640.35 NOVEMBER 51 39,217,473.72 148,452,420.25 DECEMBER 36 21,823,619.05 84,194,717.02 TOTAL 533 412,196,684.71 1,500,947,507.46 54 | P a g e SECTION SIX STATE OF THE ACCOUNTS 55 | P a g e 6.1 FULL ADOPTION OF IPSAS ACCRUAL BASIS OF ACCOUNTING: Ekiti State Government initiated accrual basis IPSAS on 1st January, 2017 and the State had provided a complete and unequivocal declaration of its compliance with the Accrual basis of IPSAS. The following are however, considered necessary: 6.1.1 USE OF ICT TO DRIVE IPSAS FULL ADOPTION. The Office of Accountant-General's current manual accounting system needs to be phased out and replaced with a computerized accounting system that employs effective accounting software for electronically recording and processing financial transactions in order to produce timely and accurate statutory, statistical, and other performance reports. 6.1.2 PARTICIPATORY ROLES FOR MDAs Every MDA is required to have their Annual Financial Statements prepared by the Director of Finance and Accounts which is expected to be consolidated by the State Accountant-General's office. 6.1.4 RECOMMENDATIONS: i. The Accountant-General’s Office should as a matter of urgency put into use the accounting software developed for the office to complement the implementation of IPSAS in the State. ii. The State Integrated Financial Management Information System (SIFMIS) should be deployed to facilitate the participation of all MDAs in the operations of the State financial management system. iii. A standard Audit Software should also be provided for the use of the Auditor-General’s Office. 6.2 BUDGET PREPARATION UNDER IPSAS ACCRUAL BASIS. The Ministry of Budget, Economic Planning and Performance Management has a key role to play in the implementation of IPSAS accrual basis. Therefore, the Ministry should be well positioned to play its role efficiently and effectively. 56 | P a g e 6.2.1 MISCLASSIFICATION OF CAPITAL EXPENDITURE: In the year under review, Audit observed that some Capital Expenditures were not classified based on the current National Chart of Accounts Codes in the budget. The aftermath effect of the Capital Expenditure ’s misclassification in the year under review which amounted to N5,758,393,856.60 could not meet IPSAS requirement for Plant Property and Equipment (PPE), as expensed in the year. RECOMMENDATION: The Ministry of Budget, Economic Planning and Performance Management should employ the new budget template based on Revised National Chart of Accounts for the preparation of subsequent years’ budgets. 6.3 10% STATUTORY ALLOCATION TO LOCAL GOVERNMENT COUNCILS FROM INTERNALLY GENERATED REVENUE. The Local Government Councils in the State are entitled to 10% of all Internally Generated Revenue of the State. In the current year, the Financial Reports of the Accountant-General revealed that a sum of N34,060,733,886.32 was the amount generated as IGR. The ten percent (10%) Statutory Allocation to Local Government Councils from this amount is N3,406,073,388.62 out of which the sum of N964,792,068.18 was paid to the Local Governments leaving a balance of N2,441,281,320.44 to be paid as shown in the table below. The details of Payment is as analysed below S/No Months Amount Paid N 1 January,2023 41,095,139.11 2 February,2023 95,056,024.28 3 March, 2023 50,549,222.09 4 April,2023 51,970,392.03 5 May,2023 63,790,687.84 6 June,2023 86,970,777.30 57 | P a g e 7 July, 2023 81,937,781.47 8 August, 2023 94,391,924.08 9 September,2023 93,393,352.38 10 October,2023 101,784,208.42 11 November,23 100,097,967.39 12 December,23 103,754,591.79 Total 964,792,068.18 RECOMMENDATION Compliance with extant provisions of the law will further enhance growth and development of the Local Government Council areas. 6.5 OUTSTANDING LOSSES: Outstanding losses which amounted to N107,384,799.20 and reported as Appendix ‘D’ were yet to be attended to by some of the affected MDAs despite repeated comments on the issue in past reports. The Accounting Officers of the affected MDAs had made no effort to recover the losses. The Public Accounts Committee is urged to take necessary action as recommended in Appendix ‘D’ 6.6 REVIEW OF THE FINANCIAL ADMINISTRATION The process of review of the Financial Administration to reflect the newly introduced Accounting standards and establishment of the Bureau of Central Internal Audit had been initiated but not concluded for use in the state. Therefore, the existing and outdated Financial Administration is still in use. RECOMMENDATION: The reviewed copy of the Financial Administration should be made available on the website of Ekiti State Government for any user to download while the hard copy of the Financial Administration is made available as soon as possible for public use. 58 | P a g e 6.8 POSITION OF ACCOUNTS IN EDUCATIONAL INSTITUTIONS/PUBLIC SECONDARY SCHOOLS. The accounts of Two Hundred and Four (204) Public Secondary, Technical and Special Schools for the year 2022/2023 had been checked with the necessary corrections made by this Office. A total of Two Hundred and Four (204) public schools in the State, had been audited up to 31st August, 2023. However, most of the anomalies mentioned in paragraph (2) of the 2008 Auditor-General’s Report still remain. It is equally sad to note that no effort was made to recover the outstanding amount of N11,271,572.70 being loss of fund reported in paragraph a (b) of the 2009 Auditor-General’s Report and included in this Report as Appendix ‘E’ while Appendix ‘F’ contains the current position of the accounts of all Public Secondary Schools in the State 6.9 TERTIARY INSTITUTIONS The state of the accounts of the Tertiary Institutions in the State is as listed below: S/N INSTITUTION PERIOD 1. Ekiti State University, Ado-Ekiti. 31st December, 2021 2 Bamidele Olumilua University of Education, Science and Technology, Ikere Ekiti. 31st December, 2015 3 College of Health, Science & Technology, Ijero Ekiti. 31st December, 2022 4 Ekiti State Polytechnic, Isan Ekiti. 31st December, 2022 6.10 ISSUES REQUIRING GOVERNMENT ATTENTION IN THE OFFICE OF THE STATE AUDITOR-GENERAL AUDIT STAFF TRAINING AND DEVELOPMENT Staff training is essential to enhance the productivity of any establishment as employees learn specific knowledge or skills to improve performance. To keep staff abreast of innovations in Accounting and Auditing, Government should train more staff especially in the area of ICT, Forensic Audit, IPSAS Accrual, Risk Based Auditing, Taxation, Project Monitoring and overseas training to update their knowledge. I wish to acknowledge that the Office is now deriving benefits from the in-house training organised for members of staff. ACCOMODATION: 59 | P a g e The present Headquarters Office can only accommodate the Directors and the Deputies. There is the need to provide additional office space for members of staff to enhance efficiency, effectiveness and good service delivery. STAFF DISPOSITION: The staff strength of the Office remained grossly inadequate. It shall therefore be appreciated if the State Government can give approval to fill the existing vacant positions. Adeuya, Victor Oluwole (ACArb, CFA, FCCFI, FCA) FRC/2021/009/00000023353 Auditor-General, Ekiti State 60 | P a g e a APPENDIX A PECULIARITIES S/N NAME OF SCHOOLS PROJECT EXECUTED REMARKS 1. Ewu Comprehensive High Renovation of a block of 6 classrooms,  50% completion School, Ewu Ekiti renovation of examination hall and provision of plastic chairs and tables. 2 Orin High School, Orin Ekiti. Renovation of a block of 6 classrooms and  50% completion renovation of examination hall. 3. Community Grammar School, Renovation of 3 Classrooms, renovation of  40% completion Orun Ekiti. examination hall, digging of Bore-Hole  Existing Doors were made use in and Procurement of Laboratory lieu of new ones Equipment. 4 Finyinfolu High School, Renovation of 3 Classrooms with Offices,  65% completion Ayedun-Ekiti A block of 4 Classrooms with Hall. 5 St. Michael’s Secondary Renovation of Admin Block, 2 Classrooms  Admin Block: 100% completion School, Ifaki-Ekiti and Construction of 3 Classrooms Blocks.  Classrooms : 40% completion 6 Igogo Commercial High Perimeter Fencing.  70% completion School, Igogo-Ekiti 7 Erinmope High School, Renovation of a Block of 10 Classrooms,  Renovated Building: Too low Erinmope-Ekiti Construction of Examination Hall and  Construction: 30% Completion Procurement of Plastic Tables and Chairs 8 Saliu Adeoti Memorial High Renovation of H- Shaped Building and  55% Completion School , Otun- Ekiti Perimeter Fencing  Window Casement poorly fixed  Fencing too Low 61 | P a g e 9 Oniyo Grammar School, Eda- Perimeter Fencing and Gate House  30% completion Oniyo  The Contractor Should move back to site immediately because the Possibility of Completion is not guaranteed 10 Ekiti State Government Renovation of 9 Classrooms and Admin  70% Completion College ,Ayede-Ekiti Block 11 A.U.D High School, Ikole- Renovation of 6 Classrooms and Admin  60% Completion Ekiti Block  The library door should be replaced to a Bigger Size 12 Itapa-Osin Community High Construction of School Hall and 3  60% Completion School, Itapa- Ekiti Classrooms 13 Erin Ayonigba High School, Renovation of Admin Office with 6  40% Completion Erinjiyan-Ekiti Classrooms 14 Community High School , Renovation of 6 Classrooms and Library  70% Completion Ijesa-Isu Ekiti 15 Irepodun High School, Ipao- Renovation of Technical Building  60% Completion Ekiti 16 Ojugbaye Comp. High School Renovation and Conversion of a Hall to 3  60% Completion Imesi- Ekiti Classrooms with offices  The environment is too bushy  PVC not yet Supplied 17 Oganganmodu Grammar Renovation of existing Laboratory Block,  60% Completion School Ido-Ekiti 2 Classrooms Block and Construction of 3 Blocks of Cubicles Toilets 18 Ijanmodu comp. High School, Renovation of School Library, Perimeter  60% completion Ijan-Ekiti Fencing and Procurement of Inverter  Fencing not coped, fully plastered and painted 19 Ekamefa Community Grammar Renovation of Science Lab , 6 Classrooms  55% Completion School, Ilasa-Ekiti , Construction of 2 VIP Toilets and Digging of Bore-Hole 62 | P a g e 20 Community Grammar School , Renovation of 4 Classrooms, Science Lab,  60% Completion Kota-Ekiti Completion of School Hall and Bore-Hole  ICT equipment not yet Supplied 21 Obedu Comm. Grammar Renovation of 2 classrooms, ICT room, H  30% completion school, Isinbode Ekiti shaped building and construction of 2  Logging not properly done toilets 22 Ode high school, Ode Ekiti. Perimeter fencing with gate house and  50% completion. procurement of solar inverter 23 School for the blind, Ikere Ekiti Renovation of hostel, kitchen and  60% completion. borehole. 24 Adetunji Ajayi High School , Renovation of Examination Hall, 6  50% completion Ise-Ekiti Classrooms with Office 25 Ajolagun High School, Ikere Renovation of School Hall and Classroom  60% Completion Ekiti. Block 26 Orija High School , Emure- Renovation of Classrooms , Toilet , Bore-  70% Completion Ekiti Hole and Science Laboratory Equipment 27 Ikingbisin Community Renovation of Classroom Blocks and  75% Completion Grammar School , Ado-Ekiti Perimeter Fencing 28 ADICO, Aramoko-Ekiti Perimeter Fencing  65% Completion 29 Eporo High School, Emure- Renovation of 3 Classrooms , Perimeter  50% Completion Ekiti Fencing, 3 VIP Toilets and Library  Furniture Supplied Furniture 30 St. Michael Catholic Grammar Renovation of 3 Classrooms, School  50% Completion School, Efon-Ekiti Library and School Hall 31 Temidire High School, Construction of 3 Classrooms, Bore-Hole  40% Completion Temidire –Ekiti tank Reticulation and 2 cubicle Toilets 32 Baptist High School , Igede – Renovation of School Lab. And  60% Completion Ekiti Construction of 4 Blocks of 2 cubicle Toilets 33 Ijurin High School, Ijurin – Renovation of School Hall, Library ,  40% Completion Ekiti Furniture and Bore-Hole 63 | P a g e 34 School for the Deaf , Ikoro- Perimeter Fencing  50% Completion Ekiti 35 Comprehensive High School, Renovation and Conversion of Classroom  55% Completion Odo-Owa-Ekiti to Lab and Bore-Hole 36 Government College , Ado- Renovation of Boys Hostel and Kitchen  60% Completion Ekiti 37 Anglican High School , Ado- Renovation of Administrative Block and  65% Completion Ekiti Laboratory  Ridge cap and Bottom Flashing not yet fixed 38 Muslim College Ado –Ekiti Renovation of School Hall and  65% Completion Construction of Classrooms with Offices 39 Deji Fasuan Model College Procurement of Science Laboratory  65% Completion ,Ado-Ekiti Equipment , Furniture and Entrepreneur  Furniture not completely supplied materials 40 Oloketuyi Memorial Grammar Perimeter Fencing with Gate House  50% Completion School, igbemo  Gate House not yet erected 41 A.U.D, Ado-Ekiti Renovation of 6 Classrooms with offices  60% Completion ,Laboratory Furniture and Equipment 42 St. Thomas Secondary School, Construction of a Block of 5 Classrooms  45% Completion Ado-Ekiti 43 Harding Model College , Ado – Completion of Laboratory , Electrical  50% Completion Ekiti finishes 44 All Souls Anglican School , Renovation of School Hall, Laboratory,  80% Completion Ado-Ekiti Classrooms with Office 45 C.A.C Comp. High School, Renovation of 6 Classrooms and 2 Cubicle  70% Completion Ado-Ekiti Toilets 46 Okunsus i Jemiriye High Renovation of school laboratory.  50% Completion school, Igede Ekiti. 47 Iropora high school, Iropora Renovation of a block of 6 classrooms and  45% Completion Ekiti perimeter fencing 64 | P a g e 48 Oniwe comm. High school. Renovation of a block of 2 classroom,  45% Completion Ilawe Ekiti. perimeter fencing and construction of 2 toilets 49 Govt. science college, Iyin Renovation of school Admin block,  60% Completion Ekiti. renovation of 3 classrooms, construction of 3 classrooms and construction of toilet. 50 Ojorube Grammar school, Renovation of 10 classrooms and ICT  60% Completion Ogotun Ekiti. furniture. 51 Community High school, Renovation of 3 classrooms, construction  50% Completion Igbara Odo Ekiti of 2 toilets, solar inverter, fence and borehole. 52 Ilawe Grammar school, Ilawe Renovation of 4 classrooms, construction  30% Completion Ekiti. of 3 blocks of 2 cubicle toilets and Borehole. 53 Alamoye Comp. high school, Renovation of 3 classrooms  60% Completion Aramoko Ekiti. 54 Aramoko community high Construction of a block of 3 classrooms  55% Completion school, Aramoko Ekiti. and ICT with desktop computers. 55 C.A.C High school, Ijero Block of 3 classrooms and ICT  50% Completion Ekiti. 56 Okemesi Grammar school, Renovation of school library and perimeter  70% Completion Okemesi Ekiti. fencing 57 Osun Grammar School, Osun- Renovation of H-Shaped Classroom and  40% Completion Ekiti Administrative Building  Window casement not properly fixed  Poor Ceiling work 58 A.U.D, Ikere-Ekiti Construction of 2 of compartment toilet  40% Completion and school laboratory 59 Ikere High School, Ikere-Ekiti Construction of 3 Classrooms and  60% Completion Renovation of 3 Classrooms 65 | P a g e APPENDIX B LIST OF SCHOOLS WITH NO SIP SUBMITTED S/N NAME OF SCHOOLS 1 Government College, Efon Alaaye Ekiti 2 Ogunire comp. High school, Ire Ekiti 3 Government College, Oye Ekiti 4 Special School, Ido Ekiti 5 Ifaki Grammar School, Ifaki Ekiti. 6 Elo High School, Ayetoro Ekiti 7 Government College, Ikere Ekiti 8 Government Science College, Emure Ekiti 9 Emure Model High School, Emure Ekiti 10 Aiyegbaju Comm. High School, Aiyegbaju-Ekiti 11 Govt. College ,Usi-Ekiti 66 | P a g e 67 | P a g e APPENDIX C PAYROLL ANALYSIS FOR JANUARY - DECEMBER 2023 Month Details NIBSS Returns NIBSS Count Payroll Analysis Payroll Bank Difference Btw Difference Btw Remarks By AG Analysis Payroll Analysis and NIBSS Returns and Count NIBSS Bank January Salary 1,160,414,438.24 17,918 1,162,161,849.90 18,523.00 1,160,769,296.76 Soft Alliance 2,738,600.00 2,738,600.00 2,738,600 no duplicates Return credit 354,858.52 Total 1,163,507,896.76 17,918 1,164,900,449.90 18,523.00 1,163,507,896.76 1,392,553.14 0.00 February Salary 1,175,873,120.92 17,878 1,176,635,367.62 18,500.00 1,176,369,153.09 Soft Alliance 2,681,700.00 2,681,700.00 2,681,700.00 resolved Return credit 496,032.17 Total 1,179,050,853.09 17,878 1,179,317,067.62 18,500.00 1,179,050,853.09 266,214.53 0.00 March Salary 1,016,991,474.15 17,914 1,250,471,761.98 18,525.00 1,250,709,429.51 Soft Alliance 2,280,150.00 2,280,150.00 2,280,150.00 resolved Return credit 232,961,501.12 Total 1,252,233,125.27 17,914 1,252,751,911.98 18,525.00 1,252,989,579.51 518,786.71 756,454.24 April Salary 1,169,729,510.74 18,056 1,188,713,458.75 18,462.00 1,188,405,074.81 Soft Alliance 2,746,068.38 2,746,068.38 2,746,068.38 resolved Return credit 18,675,564.07 Total 1,191,151,143.19 18,056 1,191,459,527.13 18,462.00 1,191,151,143.19 308,383.94 0.00 May Salary 1,193,304,023.44 17,776 1,193,876,084.45 18,396.00 1,193,545,300.64 Soft Alliance 3,862,611.70 3,862,611.70 3,862,611.70 no duplicates Return credit 241,277.20 Total 1,197,407,912.34 17,776 1,197,738,696.15 18,396.00 1,197,407,912.34 330,783.81 0.00 June Salary 1,174,870,975.06 17,634 1,183,553,390.02 18,396.00 1,175,174,330.05 Soft Alliance 1,230,579.79 1,230,579.79 1,230,579.79 no duplicates Return credit 1,072,780.41 - Total 1,177,174,335.26 17,634 1,184,783,969.81 18,396.00 1,176,404,909.84 7,609,634.55 -769,425.42 July Salary 1,170,140,355.24 17,556 1,178,714,878.16 18,300.00 1,170,446,384.60 Soft Alliance 608,384.50 608,384.50 608,384.50 no duplicates Return credit 8,574,506.79 Total 1,179,323,246.53 17,556 1,179,323,262.66 18,300.00 1,171,054,769.10 16.13 -8,268,477.43 68 e | P a g Salary August 1,233,470,045.38 17,183 1,259,588,363.31 18,254.00 1,233,470,045.38 Soft Alliance 3,839,115.54 3,839,115.54 3,839,115.54 no duplicates Return credit 25,618,043.63 Total 1,262,927,204.55 1,263,427,478.85 18,254.00 1,237,309,160.92 500,274.30 -25,618,043.63 Septembe Salary 17,514 1,349,749,253.41 18,349.00 r 1,342,591,354.01 1,342,591,354.01 Soft Alliance 3,975,347.84 3,975,347.84 3,975,347.84 no duplicates Return credit 5,656,490.68 Total 1,352,223,192.53 1,353,724,601.25 18,349.00 1,346,566,701.85 1,501,408.72 -5,656,490.68 October Salary 1,182,667,515.82 15,763 1,321,980,623.64 18,326.00 1,309,106,170.57 Soft Alliance 4,166,526.78 4,166,526.78 4,166,526.78 no duplicates Return credit 138,224,928.98 Total 1,325,058,971.58 1,326,147,150.42 1,313,272,697.35 1,088,178.84 -11,786,274.23 Novembe Salary 17,611 1,342,340,123.58 18,456.00 r 1,337,347,014.31 1,339,843,493.93 Soft Alliance 270,145.50 270,145.50 270,145.50 no duplicates Return credit 4,993,109.27 Total 1,342,610,269.08 1,342,610,269.08 1,340,113,639.43 0.00 -2,496,629.65 December Salary 18,173 1,388,853,401.00 19,101.00 1,384,094,541.59 1,384,484,252.53 Soft Alliance 2,726,700.00 2,726,700.00 2,726,700.00 no duplicates Return credit 451,776.85 Total 1,387,273,018.44 1,391,580,101.00 1,387,210,952.53 4,307,082.56 -62,065.91 17,823,317.23 -53,900,952.71 69 | P a g e APPENDIX ‘D’ DETAILS OF LOSS OF FUND AS AT 31ST DECEMBER, 2022. MINISTRY/ Ref NO AMOUNT AMOUNT OUTSTANDING NAMES OF REMARKS AGENCY INVOLVED RECOVERE BALANCE OFFICER D N N INVOLVED N MINISTRY OF JUSTICE EK/GJS/2/1 103,942.00 - 103,942.00 Mr.Femi Omotayo No recovery MINISTRY OF JUSTICE EK/GL/MJS/1/5 214,927.61 - 214,927.61 Mr.Femi Omotayo No recovery EKITI SPEB EK/GL/ESTAB/1/3 41,000.00 - 41,000.00 Mr.E.O.Alo No recovery BULK PURCHASE EK/GL/BPV/1/3 660,950.00 - 660,950,00 Mr. P.O. Orimolade No recovery VENTURES BULK PURCHASE EK/ GL/BPV/2/4 98,970.00 - 98,970.00 Mr M.A Alade No recovery VENTURES OFFICE OF MILITRY EK/ GL /GKP/1/29 210,980.00 - 210,980.00 Mr.O.O Oluyede No recovery ADMINISTRATION MINISTRY OF WORKS EK/ GL/SHLB /1 1,529,267.03 - 1,529,267.03 Mr.O.O oluyede No recovery AND TRANSPORT MINISTRY OF EDUCATION EK/GL/MED/1/97 250,000.00 - 250,000.00 Mr. C. O Afolayan Under correspondence B.S.E.S EK/ GL 46,176.00 - 46,176.00 Mr Olu Akerele Under /BSES/1/2003 correspondence B.S.E.S EK/ GL 615,000.00 - 615,000.00 Messer Martins Full Recovery /BSES/5/2003 Ayoola and Others B.S.E.S EK/ GL 521,000.00 - 521,000.00 Mr Abiodun Ola Ofe No recovery /BSES/6/3002 C.U.D.A EK/GL/CUDA/1/3 8,096,217.96 - 8,096,217.96 Messer I.A Ilori and No recovery Others C.U.D.A EK/GL/CUDA/14/4 5,201,642.08 - 5,201,642.08 Mrs Falodun And Mr No recovery Akinyemi MIN.OF EDUCATION EK/GL/MED/2 1,041,730.00 - 1,041,730.00 Mr.K boluwade No recovery ACC. GEN. OFFICE EK/GMD/AG/6/84 2,767,901.00 - 2,755,901.00 Mr P. Adeniyi Not fully recovered ACC. GEN. OFFICE EK/GMD/AG/6/84 449,500.33 191,756.00 257,744.33 Mr. J.O Ajayi Not fully recovered ACC. GEN. OFFICE EK/GMD/AG/6/84 723,942.66 150,000.00 573,942.66 Mr. J.O Olofin Not fully recovered ACC. GEN. OFFICE EK/GMD/AG/6/84 284,366.89 32,000.00 252,366.89 Mr. J.O Ogunmiloye Not fully recovered ACC. GEN. OFFICE EK/GMD/AG/6/84 361,965.51 12,000.00 349,965.51 Mr. J.A Morakinyo Not fully recovered ACC. GEN. OFFICE EK/GMD/AG/6/84 1,105,000.00 - 1,105,000.00 Mr. P Omotoso Not fully recovered ACC. GEN. OFFICE EK/GMD/AG/6/84 608,052.00 100,000.00 508,052.00 Mr E.T Olaiya Not fully recovered ACC. GEN. OFFICE EK/GMD/AG/6/84 55,000.00 20,000.00 35,000.00 Mr S.A. Ojo Not fully recovered ACC. GEN. OFFICE EK/GMD/AG/6/84 1,211,756.41 400,000.00 811,756.41 Mr.Omoloje Not fully recovered 70 | P a g e ACC. GEN. OFFICE EK/GMD/AG/6/84 50,000.00 42,000.00 8,000.00 Mr. E. Abiodun Not fully recovered ACC. GEN. OFFICE EK/GMD/AG/6/84 76,000.00 60,000.00 16,000.00 Mr. N.A Adegbaje Not fully recovered B.I.R EK/GL/BIR/2006 3,417,567.72 996,000.00 2,421,509.72 Mr. S.O. Abe Not fully recovered GAD EK/GLS/GAD/02/20 10,000,000.00 - 10,000,000.00 Pastor F.I Akinluyi No recovery 07 GAD EK/GLS/GAD/03/20 47,550,000.00 - 47,550,000.00 Pastor F.I Akinluyi No recovery 07 EKROMA EK/GL/EKROMA/1/2 4,700,000.00 - 4,700,000.00 Mr.TayoOke No recovery 006 SEPA AQ/SEPA/02/1/18 15,600,000.00 - 15,600,000.00 Mr. Agana O.S (PM) No Recovery TOTAL 107,591,555.20 206,756.00 107,384,799.20 71 | P a g e APPENDIX ‘E’ OVERLOADING OF SALARY PAYMENT VOUCHERS OF PUBLIC SECONDARY SCHOOLS IN EKITI STATE S/ NAME OF SCHOOL PERIOD OF AMOUNT TOTAL AMOUNT PRINCIPAL’S BURSAR’S NAME REMARK NO LOSS INVOLVED RECOVERY OUT-STANDING NAME N N N Nov.- 1 Osi Jnr. H/S, Osi-Ekiti 94,000.00 - - Mr. F.A. Ogunnike Mr.Abolarin Dec.,2006 Elo Jnr. H/S, Apr.- 2 90,000.00 90,000.00 - Mr.Adeosun Mr. B. E. Oye AiyetoroEkiti Jun.,2008 Ojo-Ugbole Jnr. H/S, 3 June,2008 42,174.58 - 42,174.58 Mr.C.A. Ajiniran Miss Isiaka S. B. IgboleEkiti Orin Jnr. H/S, Orin Apr.-Jun., 4 78,700.68 - - Mr.J.K. Adeleye Mr.Abolarin O. Ekiti 2008 Arinjale Com. Jnr H/S, May- 5 64,960.00 64,960.00 - - Mr.O.J.Ojo IseEkiti Jun.,2008 Obada Jnr. H/S, 6 Jan., 2008 40,999.99 - 40,999.99 - Mr. S. K. Oni IseEkiti United Comp. Snr. Apr.,2006- 7 1,755,017.13 - 1,755,017.13 Mr.S.S. Alarde Mr. Y. A. Adegbola H/S, IseEkiti Jun.,2008 United Comp. Jnr. Jul.2007- 8 731,907.07 - 731,907.07 Mr.M.A.Abegunde Mr.C. Owonifari H/S, IseEkiti Jun.,2008 Ise Comp. Snr. H/S, Apr.2006- 9 1,247,932.45 - 1,247,932.45 Mr. S. Olowolafe Mr.S. Ekundayo IseEkiti Jul.,2008 OgbeseSnr. H/S, Dec.2006- 10 3,029,276.47 - 3,029,276.47 Mr. O. Faturoti Mr.M. A. Afuye IseEkiti Jun.2008 11 Ise Comp. Jnr. H/S Mar. 2008 27,759.61 - 27,759.61 Mr E.O.Ojo Mr. E.M Asubiojo Akinluse Com. Snr. Feb. – Mar. 12 136,486.69 96,000.00 40,486.69 Mr.B.O. Alabi Mr.Anjorin H/S, IseEkiti 2008 13 Comm. Snr. OrunEkiti May 2008 20,000.00 20,000.00 - Mr.Oyebanji Mr. S.M Faaji Comm. Ser. H/S, Rec. 14 July 2006 81,724.16 82,210.00 (484.84) Mr. M.A Onurin Mr.Owolabi AyegbajuEkiti 31/11/06 Itaji Comm. Snr. Apr. – Jun. 15 300,464.08 300,000.00 464.08 Mr.Ogunleye Mr.Odeyemi Girl/S, ItajiEkiti 2008 72 | P a g e St. Augustine Com. 16 April 2008 46,264.26 46,264.26 Mr. A.T. Ogunruku D.O. Fashiku OyeEkiti Unity Jnr. H/S, 17 Nov. 2006 23,989.24 24,000.00 (11.00) Mr Ayeni Mr.Ayeni Rec. 25 OgotunEkiti Omoeleye Jnr. H/S, 18 Jun. 2008 201,000.00 202,000.00 (1,000.00) Mr. G.A. Jegede Mr.Akinluya Rec IgbaraOdoEkiti IlaweSnr. H/S, 19 May 2008 59,029.78 50,000.00 9,029.78 Mr. F.B. Babalola Mr.Ogunleye IlaweEkiti Mary Hill Boys H/S, Mar.2006- 20 112,773.91 112,773.91 - Mr R.O.Fajenbola Ado Ekiti Mar. 2008 Ikere Jnr. H/S, Mr.Olatunji&Mr.Olaji 21 Jul-Dec. 2007 302,080.68 101,700.00 200,380.68 Amos Kolawole IkereEkiti de A.C. Comp. Jnr. H/S, Mar – Jun. 22 482,896.89 255,140.00 227,756.89 Mrs. F.W. Anifowose Mr H.F Balogun IkereEkiti (I) 2008 A.C Comp. Jnr. H/S Apr. 2006 – 23 822,451.02 - 822,451.02 Mrs. F.W. Anifowose Mr H.F Balogun IkereEkiti (II) Feb. 2008 Emure Model Jnr. Mar. – May 24 178,663..50 150,000.00 28,663.50 - Mrs. W.O. Arinde H/S, EmureEkiti 2008 EporoSnr. H/S, 25 May 2008 43,510.00 60,000.00 (16,490.00) - Mr. E.A Oyewole EporoEkiti IjalokeSnr. H/S, 26 Feb. 2008 20,290.00 20,000.00 290.00 - Mr.Ogundare EmureEkiti St Michael’s Cath. Jnr. Feb – May 27 239,996.52 - 239,996.52 Mr.T.T. Oladeji G/S, EfonEkiti 2008 EfonSnr. H/S, Feb-May 28 275,880.98 275,000.00 (111.02) Mr.Adeniyi Mr.O. Adesola EfonEkiti 2008 Iloro Com. Jnr. H/S, 2006 L/B & 29 37,004.44 - 37,004.44 Mr F.F. Ojo Mr.D.O. Adeosun IloroEkiti Feb. 2008 Ekamefa Com. Snr. 30 June, 2008 60,748.38 61,000.00 (251.62) Mr. S.A Ogunleye Mr.J.O. Faola H/S, Ape AraEkiti Odoowa Com. H/S, May – June 31 199,007.17 - 199,007.17 Mr. J.O. Kolawole Mr.I.OAfplabi OdoowaEkiti 2008 Ipoti Jnr. H/S, May - June 32 129,952.22 - 129,952.22 Chf. J.A.Ajiteru Mr.J.O. Adeogun IpotiEkiti 2008 IpotiSnr. H/S, 33 June 2008 76,314.55 - 76,314.55 Mr. W.B. Ojo Mr.L.O Agunbiade IpotiEkiti Ijanmodu Comp. H/S, 34 Jan. 2007 25,017.02 - 25,017.02 Mr.Oguntimehin Mrs.O.A Akinyede IjanEkiti Aisegba Com. Jnr. May 2007 – 35 1,140,074.18 189,000.00 951,074.18 Mr.Aruleba Mr.F. Asepari H/S, AisegbaEkiti Mar. 2008 73 | P a g e Ileowuro Jnr H/S 36 Jul. 2006 80,484.74 - 80,484.74 Mr. J.O. Agbebami Mr.A. Adaramodu AgbadoEkiti Ayeteju Com. Jnr. Feb. – Jul. 37 226,678.64 - 226,678.64 - - H/S, IroEkiti 2007 38 Edu Jnr. H/S, ErioEkiti May 2008 50,000.00 - 50,000.00 Mr.Onipede Mrs.Omotola 39 Edu Jnr. H/S, ErioEkiti May 2008 18,317.39 20,000.00 (1,682.61) Rev. E.A. Ige Mr.W.O. Fagbamila Aramoko Jnr. H/S, 40 May 2008 50.000 - 50.000 ? ? Aramoko OloketuyiMem. Jnr. 41 Sept. 2006 16,286.71 - 16,286.71 Mrs. Awe Mrs.R.SOjo H/S, IgbemoEkiti Egirioke Jnr. H/S, Jun. 2007 – 42 312,260.67 - 312,260.67 Elder Fadore AdemiluaOjo IyinEkiti Mar. 2008 Eyemote Jnr H/S, 43 May, 2008 44,112.36 - 44,112.36 Mrs.Adewale Mrs.Aluko IyinEkiti Iworoko CHS, 44 Mar. 2008 71,916.34 - 71,916.34 Chf. Bamigboye Mrs.Aguda IworokoEkiti Ekiti Bapt. Jnr H/S Apr. – May 45 300,000.00 300,000.00 - Mrs M.A. Jegede Adeosun IgedeEkiti 2008 AmunuSnr. H/S, Oct. 2006 – 46 50,672.30 - 50,672.30 - Mr.Fadipe OmuoEkiti Jan. May 2006, Ekamefa Comp. Jnr. 47 Nov. 2007 & 47,362.66 - 47,362.66 Mr.Bolarinwa J.B. Aladesuyi H/S, IlasaEkiti Oct. 2008 Obedu Com. Snr. Jan. 2007 & 48 71,880.94 - 71,880.94 Mr.Oloodoye Mr.Odetoye H/S, IsinbodeEkiti Feb. 2008 OmuokeSnr. H/S, Nov – Dec. 49 75,262.30 - 75,262.30 - Mr.P.S. Akeju OmuoEkiti 2006 TOTAL 13,633,582.70 2,361,010.00 11,271,572.70 74 | P a g e APPENDIX ‘F’ LIST OF AUDITED SCHOOLS FOR THE 2022/2023 ACADEMIC SESSION S/NO Names of School LAST AUDITED REMARK 1 A.U.D Comp. High Schl; Ado-Ekiti 31/8/2023 Report Issued 2 A.U.D Comp. High Schl; Ikere-Ekiti 31/8/2023 Report Issued 3 A.U.D High Schl. Ikole 31/8/2023 Report Issued 4 A.U.D. Comp. High Schl; Ire-Ekiti 2019/2023 Report Issued 5 Aaye Methodist Comp. High Schl; Aaye-Ekiti 2019/2023 Report Issued 6 Aaye Oja Community High Schl; Aaye Oja-Ekiti 31/8/2023 Report Issued 7 Adetunji Ajayi Secondary Schl; Ise-Ekiti 31/8/2023 Report Issued 8 Ado Comm. High Schl; Ado-Ekiti 31/8/2023 Report Issued 9 Ado Grammar Schl; Ado-Ekiti 31/8/2023 Report Issued 10 African Church Comp. High Schl; Ikere-Ekiti 31/8/2023 Report Issued 11 Aisegba Community Grammar Schl; Aisegba-Ekiti 31/8/2023 Report Issued 12 Aisegba Comprehensive High Schl; Aisegba-Ekiti 31/8/2023 Report Issued 13 Ajebamidele Comm. High Schl. Ise 31/8/2023 Report Issued 14 Ajinare Grammar School, Ido Ile-Ekiti 31/8/2023 Report Issued 15 Ajolagun High Schl; Ikere-Ekiti 31/8/2023 Report Issued 16 Akinluse Comp. High Schl; Ise-Ekiti 31/8/2023 Report Issued 17 Alamoye Community High School, Aramoko-Ekiti 31/8/2023 Report Issued 18 Alarelu Comp. High Schl; Igbara Odo-Ekiti 31/8/2023 Report Issued 19 All Souls Anglican Grammar Schl; Ado-Ekiti 31/8/2023 Report Issued 20 Amoye Grammar Schl; Ikere-Ekiti 31/8/2023 Report Issued 21 Amunu Comprehensive High Schl. 31/8/2023 Report Issued 75 | P a g e 22 Amure Comp. High Schl; Ikun-Ekiti 31/8/2023 Report Issued 23 Anglican Grammar Schl; Efon Alaaye 31/8/2023 Report Issued 24 Anglican High Schl; Ado-Ekiti 31/8/2023 Report Issued 25 Annunciation School, Ikere-Ekiti 31/8/2023 Report Issued 26 Apostle Babalola High School, Efon Alaaye 31/8/2023 Report Issued 27 Ara Comm. High Schl. Ara 31/8/2023 Report Issued 28 Aramoko District Comm. High Schl; Aramoko-Ekiti 31/8/2023 Report Issued 29 Are/Afao Comp. High Schl; Are Afao-Ekiti 31/8/2023 Report Issued 30 Arinjale Comp. High Schl; Ise-Ekiti 31/8/2023 Report Issued 31 Awo Comm. Comp. High Schl; Awo-Ekiti 31/8/2023 Report Issued 32 Ayebode High Schl; Ayebode-Ekiti 31/8/2023 Report Issued 33 Ayede Grammar Schl; Ayede-Ekiti 31/8/2023 Report Issued 34 Ayegunle/Temidire Comp. High Schl; Ayegunle-Ekiti 31/8/2023 Report Issued 35 Ayetoro/Iloro Community High Schl; Iloro-Ekiti 31/8/2023 Report Issued 36 Ayo Daramola Memorial Grammar Schl; Ijan-Ekiti 31/8/2023 Report Issued 37 Babalola Aborisade Usi High Schl; Usi-Ekiti 2019/2023 Report Issued 38 Babatope Memorial Grammar Schl; Ikoro-Ekiti 31/8/2023 Report Issued 39 Baptist Comp. High Schl; Ado-Ekiti 31/8/2023 Report Issued 40 C.A.C. Comp. High Schl; Ado-Ekiti 31/8/2023 Report Issued 41 C.A.C. Grammar School, Efon Alaaye 31/8/2023 Report Issued 42 C.A.C. Secondary Schl. Ijero 2019/2023 Report Issued 43 Christ Girls Schl; Ado-Ekiti 31/8/2023 Report Issued 44 Christ School, Ado-Ekiti 31/8/2023 Report Issued 45 Community Grammar School, Aramoko-Ekiti 31/8/2023 Report Issued 46 Community Grammer Schl. Ikota 31/8/2023 Report Issued 47 Community High Schl. Ayegbaju 31/8/2023 Report Issued 76 | P a g e 48 Community High Schl; Ara/Ikole-Ekiti 31/8/2023 Report Issued 49 Community High Schl; Igbara Odo 31/8/2023 Report Issued 50 Community High Schl; Irele-Ekiti 31/8/2023 Report Issued 51 Community High Schl; Itapaji-Ekiti 31/8/2023 Report Issued 52 Community High Schl; Oke Ako 31/8/2023 Report Issued 53 Community High School, Erinjiyan-Ekiti 31/8/2023 Report Issued 54 Community High School, Okemesi-Ekiti 31/8/2023 Report Issued 55 Corpus Christi College; Ilawe-Ekiti 31/8/2023 Report Issued 56 David oke Model Sec.Schl. Ado 31/8/2023 Report Issued 57 Deji Fasuan Model Sec.Schl. Ado 31/8/2023 Report Issued 58 Doherty Memorial Gramm. School, Ijero. 31/8/2023 Report Issued 59 Eda-Ile Community High Schl. Eda-ile 31/8/2023 Report Issued 60 Edu High School, Erio-Ekiti 31/8/2023 Report Issued 61 Efon High School, Efon Alaaye 31/8/20203 Report Issued 62 Egbe Methodist High Schl. Egbe 31/8/2023 Report Issued 63 Egbeoba High Schl; Ikole-Ekiti 31/8/2023 Report Issued 64 Egiri Oke High Schl; Iyin-Ekiti 31/8/2023 Report Issued 65 Ekamefa Community Grammar Schl; Ilasa-Ekiti 31/8/2023 Report Issued 66 Ekameta Comp. High Schl; Epe-Ekiti 31/8/2023 Report Issued 67 Ekiti Baptist High Schl; Igede-Ekiti 31/8/2023 Report Issued 68 Ekiti Parapo College, Ido-Ekiti 2019/2023 Report Issued 69 Eleyo High Schl; Ikere-Ekiti 31/8/2023 Report Issued 70 Elo High Schl; Ayetoro-Ekiti 2019/2023 Report Issued 71 Emure Model High Schl; Emure-Ekiti 31/8/2023 Report Issued 72 Epe Comm. High Schl; Epe-Ekit 31/8/2023 Report Issued 73 Epe Community High Schl; Epe-Ekiti (MOBA) 31/8/2023 Report Issued 77 | P a g e 74 Epe High Schl; Epe Ijero –Ekiti 31/8/2023 Report Issued 75 Eporo High Schl; Emure-Ekiti 31/8/2023 Report Issued 76 Erinayonigba High Schl; Erinjiyan-Ekiti 31/8/2023 Report Issued 77 Erinmope High Schl; Erinmope-Ekiti 31/8/2023 Report Issued 78 Eso Obe Comp. High Schl; Ikoro-Ekiti 31/8/2023 Report Issued 79 Esunkan commuinity High schl, Esun. 31/8/2023 Report Issued 80 Esure Community High Schl; Esure-Ekiti 31/8/2023 Report Issued 81 Ewu Comprehensive High Schl; Ewu-Ekiti 31/8/2023 Report Issued 82 Eyemojo Comp. High Schl; Osan-Ekiti 31/8/2023 Report Issued 83 Eyemote Comp. High Schl; Iyin-Ekiti 31/8/2023 Report Issued 84 Eyio Comm. High Schl; Eyio-Ekiti 31/8/2023 Report Issued 85 Fabunmi Memorial High School, Okemesi-Ekiti 31/8/2023 Report Issued 86 Fiyinfolu High Schl. Ayedun 31/8/2023 Report Issued 87 Harding Memorial School, Ado-Equity 31/8/2023 Report Issued 88 Holy Apostolic High Schl; Ikole-Ekiti 31/8/2023 Report Issued 89 Ifaki Grammar Schl; Ifaki-Ekiti 31/8/2023 Report Issued 90 Ifelodun Community High Schl; Ikun/Araromi- Ekiti 31/8/2023 Report Issued 91 Ifelodun Comp. High Schl; Igogo Ekiti 31/8/2023 Report Issued 92 Ifisin Community High Schl; Ifisin-Ekiti 31/8/2023 Report Issued 93 Igbemo Community High Schl; Igbemo-Ekiti 31/8/2023 Report Issued 94 Igogo Commercial High Schl; Igogo-Ekiti 2019/2023 Report Issued 95 Ijaloke Grammar Schl; Emure-Ekiti 31/8/2023 Report Issued 96 Ijanmodu Comp. High Schl; Ijan-Ekiti 31/8/2023 Report Issued 97 Ijero High Schl; Ijero-Ekiti 31/8/2023 Report Issued 98 Ijesamodu Community High Schl; Ijesamodu-Ekiti 31/8/2023 Report Issued 99 Ijesha Isu Comp. High Schl; Ijesa Isu-Ekiti 31/8/2023 Report Issued 78 | P a g e 100 Ijurin Comp. High Schl; Ijurin-Ekiti 31/8/2023 Report Issued 101 Ikere High Schl; Ikere-Ekiti 31/8/2023 Report Issued 102 Ikingbinsin/Olorunda Comm. High Schl; Ado-Ekiti 31/8/2023 Report Issued 103 Ikogosi High School, Ikogosi-Ekiti 31/8/2023 Report Issued 104 Ikole City College, Ikole-Ekiti 31/8/2023 Report Issued 105 Ikosun Comp. High Schl; Ikosun-Ekiti 31/8/2023 Report Issued 106 Ilawe Grammar Schl Ilawe-Ekiti 31/8/2023 Report Issued 107 Ile Ona Community High Schl; Aramoko-Ekiti 31/8/2023 Report Issued 108 Ilejemeje Comp. High Schl; Iye-Ekiti 31/8/2023 Report Issued 109 Ilemeso Community High Schl; Ilemeso-Ekiti 31/8/2023 Report Issued 110 Ileowuro High Schl. Agbado 31/8/2023 Report Issued 111 Ilogbo High Schl; Ilogbo-Ekiti 31/8/2023 Report Issued 112 Iloro Community High Schl; Iloro-Ekiti 31/8/2023 Report Issued 113 Iludun Grammer Schl. Iludun 31/8/2023 Report Issued 114 Ilukuno Comm. High School; Ilukuno 31/8/2023 Report Issued 115 Ilumoba High School, Ilumoba. 31/8/2023 Report Issued 116 Ilupeju High Schl; Ilupeju-Ekiti 2019/2023 Report Issued 117 Ipere Comprehensive H/S Ipere Ekiti 31/8/2023 Report Issued 118 Ipole Iloro Community High Schl; Ipole Iloro-Ekiti 31/8/2023 Report Issued 119 Ipoti Comm. High Schl, Ipoti 31/8/2020 Report Issued 120 Ipoti High Schl. Ipoti-Ekiiti 31/8/2023 Report Issued 121 Irepodun Community High Schl; Ikere-Ekiti 31/8/2023 Report Issued 122 Irepodun High School, Ipao 31/8/2023 Report Issued 123 Iro Ayeteju Comprehensive High Schl. Iro 31/8/2023 Report Issued 124 Iroko Comp High Schl; Iroko-Ekiti 31/8/2023 Report Issued 125 Iropora Community High Schl; Iropora 31/8/2023 Report Issued 79 | P a g e 126 Isan Secondary Schl; Isan-Ekiti 31/8/2023 Report Issued 127 Ise Comprehensive High Schl. Ise 31/8/2023 Report Issued 128 Isedo Comprehensive High Schl. Omuooke 31/8/2023 Report Issued 129 Itaji Community Secondary Schl; Itaji-Ekiti 31/8/2023 Report Issued 130 Itapa/Osin High Schl; Itapa-Ekiti 31/8/2023 Report Issued 131 Iworoko Comm. High Schl; Iworoko-Ekiti 31/8/2023 Report Issued 132 Iyemero Community High Schl; Iyemero-Ekiti 31/8/2023 Report Issued 133 Mary Hills Boys High Schl; Ado-Ekiti 31/8/2023 Report Issued 134 Mary Immaculate Grammar Schl; Ado-Ekiti 31/8/2023 Report Issued 135 Methodist Girls’ High Schl; Ifaki-Ekiti 31/8/2023 Report Issued 136 Methodist High Schl; Isinbode-Ekiti 31/8/2023 Report Issued 137 Moba Grammar Schl; Otun-Ekiti 31/8/2023 Report Issued 138 Muslim College Grammar Schl; Ado-Ekiti 31/8/2023 Report Issued 139 New Era College, Ode 31/8/2023 Report Issued 140 Notre Dame High Schl; Usi-Ekiti 31/8/2023 Report Issued 141 Obada High Schl; Oba-Ekiti 31/8/2023 Report Issued 142 Obalatan Commercial Grammar Schl; Ilupeju-Ekiti 31/8/2023 Report Issued 143 Obedu comminity Grammer Schl. Isinbode 31/8/2023 Report Issued 144 Ode High Schl; Ode-Ekiti 31/8/2023 Report Issued 145 Odo Oro Community High Schl; Odo Oro-Ekiti 31/8/2023 Report Issued 146 Odo Owa Comp. High Schl; Odo Owa Ekiti 31/8/2023 Report Issued 147 Odundun High Schl; Ayedun-Ekiti 31/8/2023 Report Issued 148 Oganganmodu Grammar Schl; Ido-Ekiti 31/8/2023 Report Issued 149 Ogbese High Schl; Ise-Ekiti 31/8/2023 Report Issued 150 Ogotun High Schl. Ogotun 31/8/2023 Report Issued 151 Ogotun Unity Secondary Schl; Ogotun-Ekiti 31/8/2023 Report Issued 80 | P a g e 152 Ogunnire Comp. High Schl; Ire-Ekiti 31/8/2023 Report Issued 153 Ojo Ugbole High Schl; Ugbole-Ekiti 31/8/2023 Report Issued 154 Ojorube Grammar Schl; Ogotun-Ekiti 31/8/2023 Report Issued 155 Ojugbaye Comp. High Schl; Imesi-Ekiti 31/8/2023 Report Issued 156 Oke Oro Comp. High Schl; Oke Oro-Ekiti 31/8/2023 Report Issued 157 Okemesi Grammar Schl; Okemesi-Ekiti 31/8/2023 Report Issued 158 Okunsusi Jemiriye High Schl; Igede-Ekiti 2019/2023 Report Issued 159 Olaoluwa Muslim Grammar Schl; Ado-Ekiti 31/8/2023 Report Issued 160 Oloketuyi Memorial G/S Igbemo 31/8/2023 Report Issued 161 Omoeleye Comp. High School, Igbara Odo 31/8/2023 Report Issued 162 Omu Ijelu High Schl; Omu Ijelu Ekiti 31/8/2023 Report Issued 163 Omuo Comp. High Schl; Omuo-Ekiti 31/8/2023 Report Issued 164 Omuo Oke Grammar Schl; Omuo Oke 31/8/2023 Report Issued 165 Omuo-Ore Secondary Schl; Omuo 31/08/2023 Report Issued 166 Oniwe Comp. High Schl; Ilawe-Ekiti 31/8/2023 Report Issued 167 Oniyo Community High Schl; Eda Oniyo-Ekiti 31/8/2023 Report Issued 168 Ora Community High Schl; Ora-Ekiti 31/8/2023 Report Issued 169 Orija High Schl; Emure-Ekiti 31/8/2023 Report Issued 170 Orin High Schl; Orin-Ekiti 31/8/2023 Report Issued 171 Orin Odo Community High Schl; Orin Odo-Ekiti 31/8/2023 Report Issued 172 Orisunmibare Community High Schl; Ijero-Ekiti 31/8/2023 Report Issued 173 Orun Commercial Grammer Schl. Orun 2019/2023 Report Issued 174 Osi Community High Schl; Osi-Ekiti 31/8/2023 Report Issued 175 Osin Community High Schl; Osin-Ekiti 31/8/2023 Report Issued 176 Osun Grammar Schl; Osun-Ekiti 31/8/2023 Report Issued 177 Oye Egbo High Schl; Oye-Ekiti 31/8/2023 Report Issued 81 | P a g e 178 Prof. Banji Akintoye Model Sec.Schl. Ado 31/8/2023 Report Issued 179 Saliu Adeoti Memorial Comp. High Schl; Otun-Ekiti 31/8/2023 Report Issued 180 Sola Babalola Memorial High Schl. Iro 31/8/2023 Report Issued 181 St. Augustine Comp. High Schl; Oye-Ekiti 31/8/2023 Report Issued 182 St. Loius Grammar Schl; Ikere-Ekiti 31/8/2023 Report Issued 183 St. Mary's Grammer Schl. Ikole 31/8/2023 Report Issued 184 St. Michael Catholic Grammar Schl; Efon Alaaye 31/8/2023 Report Issued 185 Ujiloogun Comp. High Schl; Ilupeju Ijan 31/8/2023 Report Issued 186 United Comp. High Schl; Ise-Ekiti 31/8/2023 Report Issued 187 United High Schl; Ilawe-Ekiti 31/8/2023 Report Issued S/NO NAMES OF SCHOOLS LAST AUDITED REMARK 1 Ekiti State Government College, Ado-Ekiti 31/8/2023 Report Issued 2 Ekiti State Government College, Usi-Ekiti 31/8/2023 Report Issued 3 Ekiti State Government College, Efon-Ekiti 31/8/2023 Report Issued 4 Ekiti State Government College, Ikere-Ekiti 31/8/2023 Report Issued 5 Ekiti State Government College, Oye-Ekiti 31/8/2023 Report Issued 6 Ekiti State Government Science College, Emure-Ekiti 31/8/2023 Report Issued 7 Ekiti State Government Science College, Iyin-Ekiti 31/8/2023 Report Issued 8 Ekiti State Government Science College, Ayede-Ekiti 31/8/2023 Report Issued 9 Government Technical College, Ado-Ekiti 31/8/2023 Report Issued 82 | P a g e 10 Government Technical College, Igbara Odo-Ekiti 31/8/2023 Report Issued 11 Government Technical College, Ijero-Ekiti 31/8/2023 Report Issued 12 Government Technical College, Ikole-Ekiti 31/8/2023 Report Issued 13 Government Technical College, Otun-Ekiti 31/8/2023 Report Issued 14 School for Physically Challenged, Ido-Ekiti 31/8/2023 Report Issued 15 School for the Blind, Ikere-Ekiti 31/8/2023 Report Issued 16 School for the Deaf, Ikoro-Ekiti 31/8/2023 Report Issued APPENDIX ‘D’ LIST OF AUDITED CORPORATIONS & GOVERNMENT AGENCIES. S/N MDAS PERIOD LAST AUDITED REMARKS 1 State Universal Basic Education Board December 2022 Completed 2 School Agriculture & Enterprise December 2022 Completed 3 Ekiti State Board for Tech. & Vocational Education December 2022 Completed 4 Ekiti State Housing Board December 2021 On-going 5 Ekiti State Christian Pilg. Welfare Board Dec. 2022 Completed 6 Community Social Development Programme December 2021 Completed 7 Ekiti State Water Corporation Dec. 2020 Completed 8 Board of Internal Revenue August 2022 Completed 9 Pen. Transitional Arrangement. Department (PTAD) December 2021 Completed 10 Ekiti State Drugs & Health Supplies Mgt. Agency December 2021 Completed 11 FADAMA December 2022 On-going 12 Signage and Advertisement December 2021 Completed 13 Fountain Agriculture Management Agency December 2021 Completed 14 Ekiti State Sport Council December 2021 Completed 15 Rural Access & Agric Management. Project December 2020 Completed 16 Ekiti State Small Towns Rural Water Sanitation & Hygiene Agency December 2021 Completed 17 State Education Programme Investment ----------------- Nil 18 Library Board December 2021 Completed 83 | P a g e 19 State Emergency Management Agency December 2021 Completed 20 State Independent Electoral Comm. December 2021 Completed 21 Broad Casting Service of Ekiti State December 2021 Completed 22 Ekiti State University Ado-Ekiti December 2019 Completed 23 College of Agriculture, Isan-Ekiti December 2020 Completed 24 Ekiti State Education Trust Fund (ETF) December 2022 Completed 25 Ekiti State Waste Management Authority December 2022 Completed 26 Directorate of Farm Settlement December 2022 Completed 27 Ekiti State Mineral Resources Agency December 2021 Completed 28 Lottery Commission December 2022 Completed 29 Electricity Board December 2022 Completed 30 Ekiti State Multipurpose Credit Agency December 2021 Completed 31 Ekiti State Agric. Develop. Agency (ADP) December 2021 Completed 32 Fiscal Responsibility Commission December 2021 Completed 33 Job Creation and Employment Agency December 2021 Completed 34 Ekiti State Scholarship Board December 2021 Completed 35 Bamidele Olumilua University of Educ. Ikere-Ekiti December 2021 Completed 36 Ekiti State Housing Corporation December 2019 Completed 37 Ekiti State Pension Commission December 2021 Completed 38 Ekiti State Traffic Management Agency (EKSTMA) December 2022 Completed 39 Ekiti State Muslim Pilgrim. Agency Board December 2021 Completed 40 Ekiti State Adult Education Agency December 2021 Completed 41 College of Sc. And Health Tech. Ijero December 2021 Completed 42 Primary Health Care Agency December 2021 Completed 43 Ekiti State Aids Control Agency December 2021 Completed 44 Urban Renewal Agency December 2021 Completed 45 Ekiti State University Teaching Hospital December 2019 Completed 84 | P a g e SECTION SEVEN REPORT OF THE ACCOUNTANT-GENERAL AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER, 2023 85 | P a g e EKITI STATE GOVERNMENT REPORT OF THE ACCOUNTANT-GENERAL WITH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER, 2023 IPSAS ACCRUAL GENERAL PURPOSE FINANCIAL STATEMENT TABLE OF CONTENT Page(s) 1 Report of the Accountant-General……………………..................................................................2 2 Financial Highlights……………………………………………………………………………………………………........3 3 Responsibilities of the Accountant-General………………………………………………………………………4 4 Statement of Accounting Policies……………………………………………………………………………………..5 - 24 5 Report of the Auditor-General/Audit Certification……………………………………………………………25 6 Charts ……………………………………………………………………………………………………………………………..26 - 27 7 Statement of Financial Performance……………………………………………………………………………....28 - 29 8 Statement of Financial Position…………………………………………………………………….………………….30 - 31 9 Statement of Cash Flow…………………………………………………………………………………………….….....32 - 33 10 Statement of Change in Net Assets/Equity ……………………………………………………………………….34 11 Statement of Comparison of Budget and Actual Amount………………………………………………….35 - 36 12 Notes to the Financial Statements…………………………………………………………………………………….37 -192 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 1 OFFICE OF THE ACCOUNTANT GENERAL Governor’s office, Oke-Bareke, Ado-Ekiti, Ekiti State, Nigeria, Tel: +234 8038323414 | E-mail: oag@ekitistate.gov.ng REPORT OF THE ACCOUNTANT-GENERAL In line with this administration’s policies of transparency, accountability and probity, I have the great honour to present the IPSAS Accrual General Purpose Financial Statements of the Ekiti State Government (EKSG) for the year ended 31st December, 2023 together with the Auditor’s Report on the Financial Statements which include: i. Consolidated Statement of Financial Performance; ii. Consolidated Statement of Financial Position; iii. Consolidated Statement of Change in Net Assets/Equity; iv. Consolidated Statement of Cash Flow; and v. Consolidated Statement of Comparison of Budget and Actual Amount. The Financial Statements of EKSG for the year ended 31st December, 2023 have been prepared on International Public Sector Accounting Standards (IPSAS) Accrual Basis. The Financial Statements equally complied with Generally Accepted Accounting Principles and Practice (GAAPP), FAAC approved format and other Financial Regulations. The implementation of Accrual Accounting by EKSG has facilitated easy assessment of the financial performance of the State. The Financial Statements depict all expenses whether paid for or not and all revenue whether received or outstanding. Furthermore, it provides useful information on the ability of income streams to adequately cover short and long term liabilities as well as adequate information on government spending which in turn drives better utilization of government resources. The Financial Statements fairly reflect the financial position of EKSG as at 31st December, 2023 and its financial performance for the period under review. The Accountant-General hereby accept the responsibility for the integrity of these financial statements, the information they contain and their compliance with the Finance (Control and Management) Act 1958 as amended. I am delighted to acknowledge and appreciate His Excellency, Mr. Governor as well as the Honorable State Commissioner for Finance and Economic Development for their Support towards the preparation of this report. The loyalty and dedication of members of staff of Main Accounts Department and the entire staff of the Office of the Accountant-General towards the successful completion of this report is highly appreciated. The contributions of Directors of Finance and Accounts in the Ministries, Departments and Agencies (MDAs) are equally recognized and appreciated. OLARIKE T. OLAYINKA (MRS) FCA, ACTI. ACCOUNTANT-GENERAL/PERMANENT SECRETARY EKITI STATE REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 2 FINANCIAL HIGHLIGHTS Operating Surplus for the year was ₦47,703,346,636.99 while the State made a Net Surplus of ₦47,703,346,636.99. Reviewing the current year performance as compared to that of year 2022, Recurrent Revenue increased by 42% from ₦89,278,179,914.13 in the year 2022 to 127,157,160,620.11 in year 2023 while Capital Receipts increased by 20% from ₦27,738,998,634.89 in year 2022 to ₦33,173,036,102.80 in year 2023. The State Recurrent Expenditure increased by 11% from ₦83,780,396,112.53 in year 2022 to ₦92,927,048,385.40 in year 2023 while 19% increase from ₦31,593,295,818.79 in year 2022 to ₦37,683,738,153.61 in year 2023 was noted in Capital Expenditure. During the period, EKSG budgeted ₦100,094,798,937.58 for Recurrent Expenditure and ₦44,638,604,228.66 for Capital Expenditure. The Actual Recurrent Expenditure was ₦92,927,048,385.40 while Capital Expenditure was ₦37,683,738,153.61 representing 93% and 84% performance respectively. In addition, EKSG budgeted ₦102,362,578,854.29 for Recurrent Revenue and ₦32,376,069,902.04 for Capital Receipts. The Actual Recurrent Revenue was ₦127,157,160,620.11 while actual Capital Receipt was ₦33,173,036,102.80 representing 124% and 102% performance respectively for the period under review. Details as contained in Annexure (FINANCIAL HIGHLIGHTS) . OLARIKE T. OLAYINKA (MRS) FCA, ACTI. ACCOUNTANT-GENERAL/PERMANENT SECRETARY EKITI STATE REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 3 OFFICE OF THE ACCOUNTANT GENERAL Governor’s office, Oke-Bareke, Ado-Ekiti, Ekiti State, Nigeria. Tel: +234 8038323414 | E-mail: oag@ekitistate.gov.ng RESPONSIBILITY OF THE ACCOUNTANT-GENERAL The Financial Statements have been prepared by the Accountant-General of Ekiti State in accordance with the provision of the Finance (Control and Management) Act 1958 and Cap 144 LFN and PFM Law 2011 as amended. The Financial Statements complied with Generally Accepted Accounting Practice (GAAP) and was prepared on International Public Sector Accounting Standards (IPSAS) Accrual Basis. The Financial Statements were prepared in line with the historical cost convention, IPSAS provisions, Financial Administration, Approved Budget 2023 and the Constitution of Federal Republic of Nigeria. Basically, the reporting format of IPSAS Accrual General Purpose Financial Statement (GPFS) approved by the Federal Executive Council of Nigeria (FEC) in 2012 was also adhered to. The Accountant-General of the State is responsible for establishing and maintaining an adequate system of internal control to provide adequate and reasonable assurance that the transaction reported are recorded accurately and are within statutory authority. The Accountant-General ensures the integrity and objectivity of the Financial Statements to fairly reflect the financial position and performance of Ekiti State Government and apply suitable accounting policies, prudent judgments and estimate consistently for the preparation of its financial statements. The Accountant-General further accepts responsibility for the maintenance of accounting records that may be relied upon in the preparation of financial statements as well as adequate system of internal financial control. OLARIKE T. OLAYINKA (MRS) FCA, ACTI. ACCOUNTANT-GENERAL/PERMENENT SECRETARY EKITI STATE REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 4 OFFICE OF THE ACCOUNTANT GENERAL Governor’s office, Oke-Bareke, Ado-Ekiti, Ekiti State, Nigeria, Tel: +234 8038323414 | E-mail: oag@ekitistate.gov.ng STATEMENT OF ACCOUNTING POLICIES 1. Basis of Preparation: This General Purpose Financial Statement (GPFS) is prepared on IPSAS Accrual Basis, using the General Purpose Financial Statement (GPFS) reporting format approved by the Federal Executive Council of Nigeria (FEC) in 2012 with full compliance with historical cost convention, IPSAS provisions, Financial Administration, Ekiti State 2023 Approved Budget and the Constitution of Federal Republic of Nigeria. 2. Fundamental Accounting Concepts: The following fundamental accounting concepts are taken as the basis of preparation of all accounts and were followed by all reporting MDAs: a. Accrual basis concept; b. Going concern concept; c. Consistency concept; d. Understandability; e. Materiality; f. Relevance; g. Prudence; h. Completeness etc. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 5 STATEMENT OF ACCOUNTING POLICIES 3. Accounting Period: The accounting period is from 1st January to 31st December, 2023 in line with the National Treasury Circular Ref. OAGF/CAD/026/V.1/102 of 30th December, 2013. Each accounting year is divided into 12 calendar months, covering January to December. 4. Reporting Currency: The GPFS is prepared in the Nigerian Naira. 5. Principal Statements in the GPFS: The principal statements contained in the GPFS are: a. The Consolidated Statement of Financial Performance b. The Consolidated Statement of Financial Position c. The Consolidated Statement of Cash flow d. The Statement of Changes in Net Assets/Equity e. The Statement of Comparison of Budget and Actual Amount f. The Notes to the GPFS 6. Consolidation Policy: a. The Consolidation of the GPFS is based on Accrual Basis of Accounting b. All MDAs of the Government including the Tertiary Institutions were consolidated in the GPFS in line with IPSAS 35 . c. Consolidation of the GPFS was in agreement with the provisions of all the relevant legal requirements. d. Controlled Entities are fully consolidated from the date on which control is transferred to the Public Entity. They are de-consolidated from the date that control ceases. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 6 STATEMENT OF ACCOUNTING POLICIES 7. Notes to the GPFS: Notes to the GPFS are presented in a systematic manner in line with IPSAS 22 , which requires full disclosure of financial information of the General Government Sector. The items in the Statements are cross referenced to any related information in the Notes and followed the format provided in the Accounting Manual. 8. Comparative Information: The General Purpose Financial Statements disclosed all numerical information in relation to the year 2023. 9. Budget Figures: IPSAS 24 requires the presentation of Budget Information in Financial Statements. The Budget figures used were extracted from the 2023 approved annual budget of Ekiti State Government in line with the Appropriation Act of the State. 10. Revenue: a. The MDAs recognizes revenues from non-exchange transactions such as fees, taxes and fines when the event (specify event) occurs and the asset recognition criteria are met. According to IPSAS 23 , Non-Exchange transactions included all transactions in which the State had received assets or services or had liabilities extinguished without directly giving approximately equal value (primarily in form of cash, goods, services or use of assets) to another entity in exchange. b. Revenues of the State from exchange transactions according to IPSAS 9 included those transactions in which the State received assets or services or had liabilities extinguished and directly gave approximately equal value (primarily in form of cash, goods, services or use of assets) to another entity in exchange. c. Revenue is shown net of tax, returns, rebates and discounts. Revenue from the sale of goods is recognized when the significant risks and rewards of ownership has been transferred to the buyer, usually when goods are delivered. Other revenue consists of gains on disposal of property, plant and equipment. Any gain on disposal is recognized at the date when the control of the asset is passed to the buyer and is determined after deducting from the proceeds the carrying value of the asset at that time. 11. Aid and Grants: Aid and Grants to the State is recognized as income on entitlement, while aid and grants to other governments/agencies are recognized as expenditure on commitment. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 7 STATEMENT OF ACCOUNTING POLICIES 12. Subsidies, Donations and Endowments: Subsidies, Donations and Endowments to the State are recognized as income when money is received, or entitlement to receive money is established; except where fulfillment of any restrictions attached to these monies is not probable. 13. Transfers from other Government Entities: Revenues from non-exchange transactions with other government entities are measured at fair value and recognized on receipt of the asset (cash, goods, services and property) if it is free from conditions and it is probable that the economic benefits or service potential related to the asset will flow to the entity and can be measured. 14. Expenses: All expenses are reported on an accrual basis, i.e. all expenses are recognized in the period they are incurred or when the related services are enjoyed, irrespective of when the payment is made. 15. Employee Benefits/Pension Obligations: a. According to IPSAS 25 , The State measured the short-term employee benefits (salaries, social security contributions, leave bonuses and all monetary benefits using the cost of service rendered by the employees. b. The Provision has been made, where applicable, using an actuarial valuation for retirement gratuities. The actuarial valuation determines the extent of anticipated entitlements payable under employment contracts and brings to account a liability using the present value measurement basis, which discounts expected future cash outflows. c. The entitlements are recorded as Current Liabilities to the extent of the anticipated liability that will arise during the following year. The remainders of the anticipated entitlements are recorded as Non-Current Liabilities. Under the Defined Contribution Scheme a. Public Entities makes pension and national insurance contributions on behalf of employees in line with Pension Act 2014. The contributions are treated as payments to a defined contribution pension plan. b. A defined contribution plan is a pension plan under which fixed contributions are paid into a separate pension Entity fund managed by Pension Fund Administrators (PFAs). c. The Entity has no legal or constructive obligations to pay further contributions if the pension Entity does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. d. The contributions are recognized as employee benefit expense when they are due. e. Prepaid contributions are recognized as an asset to the extent that a cash refund or a reduction in the future payments is available REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 8 STATEMENT OF ACCOUNTING POLICIES 16. Borrowing Costs: a. Borrowing cost are interest and other expenses incurred by the State in connection with the borrowing of funds. In line with IPSAS 5 , it is the policy of the State to expense borrowing costs in the period they are incurred. The Borrowing costs were recognized from the date the State incurred the borrowing. b. Interest expense is accrued using the effective interest rate method. c. The effective interest rate exactly discounts estimated future cash payments through the expected life of the financial liability to that liability’s net carrying amount. d. The method applies this rate to the principal outstanding to determine interest expense in each period. 17. Foreign Currency Transactions: a. Foreign currency transactions throughout the year were converted into Nigerian Naira at the ruling (Central Bank of Nigeria –CBN) rate of exchange at the dates of the transactions while the foreign loans balances were translated using closing rate as at Year ended 31st December, 2023. b. Foreign Exchange gains/losses were recognized in the Statement of Financial Performance. 18. Minority Interest: This represents the interests of external parties during the year under review, which was not applicable in the State. 19. Statement of Cash flow: IPSAS 2 recognizes two methods of preparing Cash flow Statement (Direct and Indirect Method) but Direct Method was used in this GPFS. This statement is prepared using the direct method in accordance with the format provided in the GPFS. The Cash flow statement consists of three (3) sections: a. Operating activities section which includes cash received from all income sources of the Government and record the cash payments made for the supply of goods and services. b. Investing activities section comprises those activities relating to the acquisition and disposal of non-current assets. c. Financing activities section comprises the change in equity and debt capital structure of the Government. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 9 STATEMENT OF ACCOUNTING POLICIES 20. Cash & Cash Equivalent: a. Cash and Cash Equivalent means cash balances on hand, held in bank accounts, demand deposits and other highly liquid investments with an original maturity of 6 months or less in which the Entity invests as part of its day-to-day cash management and which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. b. Cash & Cash Equivalent is reported under Current Assets in the statement of financial position 21. Accounts Receivable: a. Receivables from exchange transaction: i. Receivables from exchange transactions are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less provision for impairment. ii. A provision for impairment of receivables is established when there is objective evidence that the Entity will not be able to collect all amounts due according to the original terms of the receivables. b. Receivables from non-exchange transactions: i. Receivables from non-exchange transactions comprises; fees, taxes and fines (and any penalties associated with these activities) as well as social benefit receivables that do not arise out of a contract. ii. These receivables are initially assessed at nominal amount or face value; that is, the receivable reflect the amount of tax owed, levy, fines charged or social benefit debt payable. iii. These receivables are subsequently adjusted for penalties as they are charged and tested for impairment. iv. Interest and penalties charged on tax receivables are presented as tax revenue in the statement of financial performance. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 10 STATEMENT OF ACCOUNTING POLICIES 22. Prepayments: Prepaid expenses are amounts paid in advance of receipt of goods or services. They can represent payments made early in the year for benefits to be received over the latter part of the year, or payments made in one year for benefits to be received in subsequent years. Prepayments for which the benefits are to be derived in the following 12 months are classified as Current Assets. Where the benefits are expected to accrue beyond the next 12 months, it was accounted for as a Long-Term Prepayment and classified as Non-Current Assets. Prepayments that are identifiable with specific future revenue or event, e.g. adverts, are expensed in the period in which the related event takes place; those that relate to specific time periods, e.g. insurance, rent, leasehold premises, are recognized as an expense in such periods. No prepayments recorded in the course of the mid-year ended 2023. 23. Inventories: The basis of measurement used by the State in conformity with IPSAS 12 includes: a. Inventories are valued at the lower of cost and net realizable value b. Cost is determined using the FIFO method c. Inventories held for distribution for public benefit purposes are recorded at cost, adjusted where applicable for any loss of services potential. d. Inventories are reported under Current Assets in the Statement of Financial Position. 24. Loans Granted: Loans Granted are shown at estimated realizable value after providing for bad, doubtful debts and impairments. 25. Investments: Investments in Associates a. The Ekiti State investments in its associates are accounted for using the equity method of accounting. IPSAS 38 requires disclosure of interest in other Entities. The State has financial assets in Ikun Ekiti Diary & Ire Clay Products Ltd. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 11 STATEMENT OF ACCOUNTING POLICIES b. An associate is an Entity over which Entity has significant influence and that is neither a subsidiary nor a joint venture. c. Under the equity method, investments in associates are carried in the statement of financial position at cost plus post acquisition changes in Entity’s share of net assets of the associate. d. The statement of financial performance reflects the share of the results of operations of the associates. e. Where there has been a change recognized directly in the equity of the associate, it recognizes its share of any changes and discloses this, when applicable, in the statement of changes in net assets/equity. f. Surpluses and deficits resulting from transactions between the Government and the associate are eliminated to the extent of the interest in the associate. Investments in Joint Ventures: a. The State’s investments in its joint ventures are accounted for, using the equity method of accounting. b. A joint venture is a contractual arrangement whereby two or more parties undertake an economic activity that is subject to joint control. c. Under the equity method, investments in joint ventures are carried in the consolidated statement of financial position at cost plus post acquisition charges in Entity’s share of net assets of the joint venture. d. The statement of Financial Performance reflects the share of the results of operations of the joint venture. e. Where there has been a change recognized directly in the equity of the joint venture, it should recognize its share of any changes and discloses this, when applicable, in the statement of changes in net assets/equity. f. Surpluses and deficits resulting from transactions between Public Entity and Joint ventures are eliminated to the extent of the interest in the joint venture. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 12 STATEMENT OF ACCOUNTING POLICIES Investment in Controlled Entities (Subsidiaries): a. The controlled entities are all entities (including special purpose entities) over which a Public Entity or its entities has the power to govern the financial and operating policies generally accompanying a shareholding of more than one half of the voting rights. b. The existence and effect of potential voting rights that are currently exercisable or convertible are considered when assessing whether Public Entity controls another Entity. c. The controlled entities are fully consolidated from the date on which control is transferred to the Public Entity. They are de-consolidated from the date that control ceases. d. Inter-group transactions, balances and unrealized gains on transactions between inter-group transactions are eliminated, unrealized losses are also eliminated. e. Accounting policies of controlled entities are consistent with the policies adopted by the Public Entity. Impairment of Investments Entity determines at each reporting date whether there is any objective evidence that the investment is impaired, if this is the case Entity calculates the amount of impairment as being the difference between the recoverable value of the investment and the carrying value and recognizes the amount in the Statement of Financial Performance. 26. Available for sale securities: a. Where an Entity uses its surplus cash to purchase short-term investments, the financial assets are classified at initial recognition as available-for-sale. b. Available-for-sale financial assets are included in non-current assets unless Entity intends to dispose of the investment within 12 months of the reporting date. c. Regular purchases and sales of financial assets are recognized at fair value on the trade-date (the date on which Entity commits to purchase or sell the asset) and subsequently at fair value with any resultant fair value gains or losses recognized in the statement of Net Assets/Equity. d. Realized gains and losses on sale of available-for-sale securities are recognized in the Consolidated Statement of Financial Performance as ‘gains and losses from available-for-sale securities.’ e. Impairment losses and interest on available-for-sale securities is calculated using the effective interest method and is recognized in the consolidated statement of financial performance as part of other income. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 13 STATEMENT OF ACCOUNTING POLICIES f. The fair values of quoted investments are based on current bid prices. If the market for a financial asset is not active, the entity shall establish fair value using valuation techniques. These include: i. The use of recent arm’s length transactions, ii. Reference to other instruments that are substantially the same. iii. Discounted cash flow analysis iv. Option pricing models v. Making maximum use of market inputs and relying as little as possible on entity-specific inputs. g. Entities shall ascertain at the date of preparation of each statement of financial report whether there is objective evidence that a financial asset or a group of financial assets is impaired. h. In the case of equity securities classified as available for sale, a significant or prolonged decline in the fair value of the security below its cost is considered as an indicator that the securities are impaired. i. If any such evidence exists for available-for-sale financial assets, the cumulative loss – measured as the difference between the acquisition cost and the current fair value, less any impairment loss on that financial asset previously recognized is recognized in the statement of financial performance. 27. Property, Plant & Equipment (PPE): a. All property, plant and equipment are stated at historical cost less accumulated depreciation and any impairment losses. Historical cost includes expenditure that is directly attributable to the acquisition of the items b. Where an asset (other than land) is acquired in a non-exchange transaction for nil or nominal consideration the asset is initially recognized at fair value, where fair value can be reliably determined and as income in the statement of financial performance (unless there are restrictions on the asset’s use in which case income is deferred). c. All land held by Government owned entities is not included in the Entity’s financial statements unless that land is to be used for development purposes. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 14 STATEMENT OF ACCOUNTING POLICIES d. The following shall constitute expenditure on PPE: i. Amounts incurred on the purchase of such assets. Consumables are to be wholly expensed irrespective of their amounts. ii. Construction Cost- including materials, labour and overheads. iii. Improvements to existing PPE, which significantly enhance their useful life. The cost of an item of PPE shall comprise: its purchase price, including import and non-recurring costs and any directly attributable costs of bringing the asset to its location and working condition for its intended use. Any trade discounts and rebates are deducted in arriving at the purchase price. a. PPE shall be stated at cost or at their professional valuation less accumulated depreciation and impairment. b. The amount recorded for a PPE shall include all costs directly related to its acquisition including expenditures incurred to place the asset in usable condition for the Service. Accordingly, the cost of the assets shall include acquisition or construction costs, custom duties, transportation charges, professional fees and installation costs. Cash discounts shall be netted against the cost of the assets. c. All assets equal to or above this amount shall be recorded in the Fixed Assets Register. However in certain cases, it may be appropriate to aggregate individually insignificant value items such as chairs and tables, printers and UPS, etc. and apply the capitalization threshold of ₦50,000.00 to the aggregate value. d. Fixed assets whose costs are below the capitalization threshold shall be charged appropriately to the following accounts: office supplies – furniture, office supplies – IT equipment, office supplies – household equipment, etc. e. Where an asset’s category already exists for a newly acquired asset below the capitalization threshold, such an asset shall be capitalized irrespective of its cost and recorded in the fixed assets register under the appropriate depreciation. The cost of PPE shall be written off, from the time they are brought into use, on a straight line basis over their expected useful lives less any estimated residual value as follows: REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 15 STATEMENT OF ACCOUNTING POLICIES The depreciation for the year 2023 was charged on a straight-line basis. It is the policy of Ekiti State Government to charge full depreciation on PPE from the date they are available for use on a straight line basis over their expected useful lives less any estimated residual value using applicable rates as follows: A Leased Property Over the term of the lease B Building 2% C Investment property 2% D Infrastructure 5% E Plant and Machinery 10% F Transportation Equipment(except K) 20% G Office Equipment 25% H Furniture & Fittings 20% I Specialised Asset 10% J Bearer Plant 4% K Aircraft, Ship and Train 5% L Specific cultural and heritage assets Unlimited In line with IPSAS 17 , Property, Plant and Equipment (PPE) were measured using historical costs. Land and Buildings are treated by the State as separable assets and accounted for separately. Land normally has an unlimited useful life and therefore is not depreciated. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 16 STATEMENT OF ACCOUNTING POLICIES 28. Investment Property: These are cash-generating property owned by the Government and its entities. The cost, capitalization, depreciation and impairment of Investment Property are same with PPE, but shall be reported separately in the GPFS. The class of Investment Property owned by the State is building manage by Fountain Holding Ltd and was depreciated using the rate of 2% over the useful life. In line with IPSAS 16 , the property was measured and recognized using historical cost model. 29. Intangible Assets: a. The intangible asset was treated as non-current assets by the State in line with IPSAS 31 . These consist of assets that are not physically tangible which have been acquired and held for use from which benefits are derivable beyond a financial year. b. The cost of an item of intangible asset shall comprise: its purchase price, including non-recurring costs and any directly attributable costs of bringing the asset to its state of intended use. Any trade discounts and rebates shall be deducted in arriving at the purchase price. c. Intangible assets are tested for impairment and amortised over the estimated useful life using the straight line method on an annual basis. d. Classes of Intangible Assets and their estimated useful life are as follows: i. Softwares acquired externally (3 years) ii. Goodwill (4 years) iii. Copyrights (4 years) iv. Trademarks (4 years) v. Other Intangible assets (4 years) 30. Deposits: a. Deposits are amounts received in advance in respect of goods or services provided. b. Deposits can represent payments received early in the year for goods/services to be offered over the latter part of the year, or payments received in one year for services to be offered in subsequent years. Deposits for which the services are to be offered in the following 12 months shall be classified as Current Liabilities. Where the services are expected to span beyond the next 12 months, it shall be accounted for as a Non-Current Deposits and classified as Non-Current Liabilities. 31. Loans & Debt Stocks: a. Loans are funds received to be paid back at an agreed period of time. They are classified under liability in the General Purpose Financial Statement and are categorized as either short or long term. b. Short-term loans and debts are those repayable within one calendar year, while long-terms loans and debts shall fall due beyond one calendar year. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 17 STATEMENT OF ACCOUNTING POLICIES 32. Unremitted Deductions: a. Unremitted Deductions are monies owed to third parties such as tax authorities, schemes and associations and other government agencies. These include: tax deductions and other deductions at source. b. These amounts shall be stated in the GPFS at their repayment value, which shall be treated as Current Liabilities in the Statement of Financial Position. 33. Payables: Payables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method. Accrued Expenses; a. These are monies payable to third parties in respect of goods and services received. b. Accrued Expenses for which payment is due in the next 12 months shall be classified as Current Liabilities. Where the payments are due beyond the next 12 months, it shall be accounted for as Non-Current Liabilities. 34. Current Portion of Borrowings: This is the portion of the long-term loan/ borrow that is due for repayment within the next 12 months. This portion of the borrowings is classified under Current Liabilities in the Statement of Financial Position. 35. Public Funds: a. These are balances of Government funds at the end of the financial year. b. They are classified under the Non-Current Liabilities in the Statement of Financial Position and include: Trust Funds, Revolving Funds and other Funds created by Government. 36. Reserves: Reserves are classified under equity in the Statement of Financial Position and include: Statement of Financial Performance Surpluses/ (Deficit) and the Revaluation Reserve. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 18 STATEMENT OF ACCOUNTING POLICIES 37. Contingent Liability: a. This forms part of Related Party Disclosures according to IPSAS 20. A contingent liability is a possible obligation arising from past events whose existence will be confirmed only by uncertain future event(s) or present obligation arising from past events that are not recognized because either an outflow of economic benefit is not probable or the amount of the obligation cannot be reliably measured. b. There was no record of any contingent liabilities as at 31st December, 2023. 38. Leases: IPSAS 13 requires full disclosure of lease Asset. The initial measurement of the lease assets is fair value and to be depreciated over the lease period. Finance leases: a. These are leases which effectively transfer to the lessee Entity substantially all the risks and benefits incidental to ownership of the leased item. b. They are capitalized at the present value of the minimum lease payment. c. The leased assets and corresponding liabilities are disclosed while the leased assets are depreciated over the period the Entity is expected to benefit from their use. Operating Leases: a. Leases in which a significant portion of the risks and rewards of ownership are retained by the lessor are classified as operating leases. b. Payments made under operating leases (net of any incentives received from the lessor) are charged to the statement of financial performance on a straight-line basis over the period of the lease. The State had no lease agreement during the year. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 19 STATEMENT OF ACCOUNTING POLICIES 39. Financial Instruments a. Financial Instrument is any contract that gives rise to a financial asset of the State and financial liabilities or equity instrument of another entity. In line with IPSAS 30 , The State recognized a financial asset (and only when) it becomes party to the contractual provisions of the instrument. In other words, recognition occurred when the financial instrument becomes binding. b. The financial asset is derecognized when the State’s contractual right to receive cash flows from the asset expires. c. The financial instrument is measured at fair value, which normally equal the amount of consideration which was given when the assets was acquired. They are recognized in the Statement of Financial Position. d. Revenue and expenses in relation to all financial instruments are recognized in the Statement of Financial Performance. 40. Borrowings: a. Borrowings are recognized initially at fair value, net of transaction costs incurred. b. Borrowings are subsequently stated at amortized cost; any difference between the proceeds (net of transaction costs) and the redemption value is recognized in the consolidated statement of financial performance over the period of the borrowings using the effective interest method. c. Fees paid on the establishment of loan facilities are recognized as transaction costs of the loan. The fee is capitalized and amortized over the period of the facility to which it relates. d. Borrowings falling due within 12 months are classified as current liabilities while borrowings falling due more than 12 months are classified as long term borrowings. e. Borrowing costs that are directly attributable to the acquisition, construction or production of a qualifying asset are capitalized and included in the cost of that asset. f. A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its intended use or sale. g. All other borrowing costs are recognized as an expense in the period in which they are incurred. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 20 STATEMENT OF ACCOUNTING POLICIES 41. Transfers to other government entities: Transfers to other government entities are non-exchange items and are recognized as expenses in the Consolidated Statement of Financial Performance. 42. Service Concession Arrangement: IPSAS 32 requires full disclosure of Service Concession Arrangement Assets. a. Service Concession Assets are operated by third parties under the terms of Service Concession Arrangements. On classification, the original service concession asset is measured at its fair value and any difference between its fair value and its book value is recognised in the Statement of Financial Performance. b. Since the fair value of assets previously transferred under Service Concession Arrangements is not reliably available, Government has chosen to adopt the standard prospectively from 1 January 2016. c. If the terms of the arrangement require Government to compensate the operator for the concession asset by making payments and the payments are separable between the asset and service portions of the payment then the fair value of the original service concession asset is the fair value of the asset portion of the payments. If however the asset and service portions of the payments are not separable, the fair value is determined using estimation techniques. Service Concession Arrangement Liabilities; a. When Government recognizes a Service Concession Arrangement asset it also recognizes a liability of an equal amount. b. The liability is split between a financial liability and a performance obligation. c. The financial liability arises from the payments due from an entity under the terms of the Service Concession Arrangement and the performance obligation from the rights granted to the operator under the terms of the Service Concession Arrangement to earn revenues from the Service Concession Assets(s) or associated asset(s). This was not applicable in the State during the year under review. 43. Interest Received: Interest received by the State is treated as investing activities under the Statement of Cash Flow. It is the policy of the Ekiti State to treat Interest actually received during the financial year as a receipt under item “Other Revenue” but no interest was received by the State during the year. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 21 STATEMENT OF ACCOUNTING POLICIES 44. Cash and Cash Equivalents Cash and Cash Equivalents comprise cash on hand and cash at bank, deposits on call and highly liquid investments with an original maturity of three months or less, which are readily convertible to known amounts of cash and are subject to insignificant risk of changes in value. For the purpose of the Ekiti State’s statement of cash flows, cash and cash equivalents consist of cash and short-term deposit as defined above, net of outstanding bank overdrafts. 45. Contingent Liabilities Ekiti State did not recognize a contingent liability, but disclose details of any contingencies in the notes to the financial statements, unless the possibility of an outflow of resources embodying economic benefits or service potential is high and can be measured reliably. 46. Contingent assets The Statement did not recognize a contingent asset, but disclose details of a probable asset whose existence is contingent on the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of Ekiti State in the notes to the financial statements. Contingent assets are assessed continually to ensure that developments are appropriately reflected in the financial statements. If it has become virtually certain that an inflow of economic benefits or service potential will arise and the asset’s value can be measured reliably, the asset and the related revenue are recognized in the financial statements of the period in which the change occurs. 47. Budget information. Ekiti State 2023 budget was prepared based on Cash Basis and expenses classified by using Domesticated National Chart of Account. The statement of comparison of Budget and Actual is shown as a separate statement in the Financial Statements. Ekiti State intends to prepare accrual basis budget in the nearest future when all planned costs and income are presented in a single statement to determine the needs of the state. 48. External Assistance Grants and Contribution relating to the Government intervention for the operations and proper functioning of quasi government organizations and other entities that are self-accounting. Cultural and religious expenses are government expenditure to promote activities of traditional councils including seminars and workshop for the Council. Grants and Contributions are funding support for research or special services. Parastatals overheads expenditure relates to quasi government organization for specific purposes. Recurrent counterpart contributions are condition precedent to receiving health related grants from external donors. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 22 STATEMENT OF ACCOUNTING POLICIES 49. Biological Assets. Biological asset are living plants and animals. Plantation assets are living trees to be used as pulp woods, fuel woods, timber, they are also used for construction, scaffolding and building. Ranch assets are living animals bred for resale. Wildlife assets are living animals kept in the Zoo for exhibition. IPSAS 27 requires Biological assets to be measured at fair value less cost of disposal at initial recognition and at each reporting date, except where the fair value cannot be determined reliably, Ekiti State could not reliably determine fair value less cost to sell. 50. Government Business Activities: The ordinary business of Ekiti State covers social-economic services. The business activities of Ekiti State during the year under review include: Rendering of Services Ekiti State recognizes revenue from rendering of services by references to the stage of completion when the outcome of the transaction can be estimated reliably. The stage of completion is measured by reference to labour hours or cost incurred to date as a percentages of total estimated labour hours or where the contract outcome cannot be measured reliably, revenue is recognized only to the extent that the expenses incurred are recoverable Sale of goods Revenue from the sale of goods is recognized when the significant risks and rewards of ownership have been transferred to the buyer, usually on delivery of the goods and when the amount of revenue can be measured reliably and it is probable that the economic benefits or service potential associated with the transaction will flow to the state. 51. Dividends or Similar distribution Dividends or similar distribution are recognized when the shareholder’s or the state right to receive payment is established. 52. Rental Income Rental income from Government properties are recognized in the State of Financial Performance when earned in accordance with the terms of Tenancy Agreements. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 23 STATEMENT OF ACCOUNTING POLICIES 53. Provisions Provisions are liabilities of uncertain timings or amounts. They are initially recognized when there is a present legal or constructive obligation as a result of past events. It is probable that an outflow of resources will be required to settle the obligation and a reliable estimate of the amount can be made. Provision made are reviewed at each reporting date, and adjusted to reflect the current best estimates. If it is no longer probable that an outflow of resources embodying economic benefits or service potential will be required to settle the obligation, the provision is reversed. Provisions were raised and management determined an estimate based on the information available. Provisions are measured at the management’s best estimate of the expenditure required to settle the obligation at the reporting date, and are discounted to present value where the effect is material. Provision is made for the estimated cost to be incurred on the long-term environmental obligations, comprising expenditure on pollution control and closure over the estimated life of the land. The provision is based on the advice and judgment of qualified Engineer. The increase in the restoration provision due to passage of time is recognized as finance cost in the statement of financial performance. The cost of ongoing programs to prevent and control pollution and rehabilitate the environment is recognized as an expense when incurred. 54. MDAs for Consolidation: This Consolidated Financial Statement covered the financial transactions across all MDAs and Tertiary Institutions. 31/08/2023 OLARIKE T. OLAYINKA (MRS) FCA, ACTI. ACCOUNTANT-GENERAL/PERMENENT SECRETARY, EKITI STATE. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 24 REPORT OF THE ACCOUNTANT GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 25 CHARTS FISCAL YEAR 2023 REVENUE EXPENDITURE 90.00 EXPENDITURE 80.00 80.00 70.00 70.00 60.00 60.00 50.00 50.00 40.00 40.00 30.00 30.00 20.00 20.00 10.00 10.00 - - RECURRENT REVENUE 2023 CAPITAL RECEIPTS 2023 RECURRENT EXPENDITURE 2023 CAPITAL EXPENDITURE 2023 FISCAL YEAR 2022 VS 2023 TOTAL REVENUE TOTAL EXPENDITURE 80.00 80.00 70.00 70.00 60.00 60.00 50.00 50.00 40.00 40.00 30.00 30.00 20.00 20.00 10.00 10.00 - - YEAR 2023 YEAR 2022 YEAR 2023 YEAR 2022 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 26 CHARTS REVENUE YEAR 2023 70.00 60.00 50.00 40.00 30.00 20.00 10.00 - 40.00 EXPENDITURE YEAR 2023 35.00 30.00 25.00 20.00 15.00 10.00 5.00 - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 27 EKITI STATE OF NIGERIA CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 31ST DECEMBER, 2023 ACCRUAL STATEMENT NO. 1 SUPPLEMENTARY FINAL BUDGET ACTUAL NCOA ACTUAL BUDGET ORIGINAL BUDGET VARIANCE ON FINAL 2023 2022 CODES NOTES 2023 2023 2023 BUDGET ₦ ₦ ₦ ₦ ₦ ₦ REVENUE Government Share of FAAC 42,236,236,090.26 (Statutory Revenue) 110101 1 63,682,711,760.64 46,600,000,000.00 9,000,000,000.00 37,600,000,000.00 17,082,711,760.64 22,826,395,266.11 Government Share of VAT 110102 2 31,197,541,895.53 29,542,117,000.20 7,000,000,000.00 22,542,117,000.20 1,655,424,895.33 9,882,327,025.36 Tax Revenue 120101 3 17,557,727,878.49 11,351,772,699.17 (1,059,561,318.55) 12,411,334,017.72 6,205,955,179.32 120201- 6,865,932,509.57 Non-Tax Revenue 120213 4 16,503,006,007.83 11,368,689,154.92 4,059,561,318.55 7,309,127,836.37 5,134,316,852.91 14,661,711,910.47 Aids & Grants 130101 7 22,587,148,671.17 25,376,069,902.04 2,665,930,232.51 22,710,139,669.53 (2,788,921,230.87) 7,467,289,022.83 Other Revenue 140701 9 484,502,076.47 3,500,000,000.00 3,000,000,000.00 500,000,000.00 484,502,076.47 103,939,891,824.60 TOTAL REVENUE (A) 152,012,638,290.13 127,738,648,756.33 24,665,930,232.51 103,072,718,523.82 24,273,989,533.80 EXPENDITURES 19,687,433,723.87 Salaries & Wages 210101 11 21,796,240,697.90 23,580,246,956.81 756,984,567.74 22,823,262,389.07 1,784,006,258.91 9,376,545,836.83 Social Benefits 210301 12 8,989,865,331.48 9,100,727,305.85 1,307,167,203.11 7,793,560,102.74 110,861,974.37 220201- 22,036,315,525.34 Overhead Cost 220211 13 34,736,476,300.36 39,834,625,008.85 19,766,277,434.07 20,068,347,574.78 5,098,148,708.49 Subvention,Grants & 220401- 13,836,119,406.67 Contribution 220402 14 11,297,791,586.30 13,578,886,219.64 2,279,730,778.17 11,299,155,441.47 2,281,094,633.34 240101- 17,598,519,017.38 Depreciation Charges 240204 16 17,469,487,667.82 - - 14,781,451,120.30 Public Debt Charges 220209 20 5,766,112,659.14 14,000,313,446.40 (3,525,994,104.43) 17,526,307,550.83 8,234,200,787.26 5,758,393,856.60 Special Programmes/Projects 220701 21 4,253,317,410.14 4,274,663,314.90 (20,029,440.72) 4,294,692,755.62 21,345,904.76 103,074,778,486.99 TOTAL EXPENDITURE (B) 104,309,291,653.14 104,369,462,252.45 20,564,136,437.94 83,805,325,814.51 17,529,658,267.13 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 28 EKITI STATE OF NIGERIA CONSOLIDATED STATEMENT OF FINANCIAL PERFORMANCE FOR THE YEAR ENDED 31ST DECEMBER, 2023 ACCRUAL STATEMENT NO. 1 SUPPLEMENTARY FINAL BUDGET ACTUAL NCOA ACTUAL BUDGET ORIGINAL BUDGET VARIANCE ON FINAL 2023 2022 CODES NOTES 2023 2023 2023 BUDGET ₦ ₦ ₦ ₦ ₦ ₦ Surplus from Operating 865,113,337.61 Activities C=(A-B) 47,703,346,636.99 23,369,186,503.88 4,101,793,794.57 19,267,392,709.31 6,744,331,266.67 Total Non-Operating Revenue/(Expenses) D - - - - - Surplus from Ordinary 865,113,337.61 Activities E= (C+D) 47,703,346,636.99 23,369,186,503.88 4,101,793,794.57 19,267,392,709.31 6,744,331,266.67 Minority Interest Share of Surplus/(Deficit) (F) 140601 25 - - - Net Surplus for the period 865,113,337.61 G=(E-F) 47,703,346,636.99 23,369,186,503.88 4,101,793,794.57 19,267,392,709.31 6,744,331,266.67 The accounting policies and notes to the accounts form an integral part of these Financial Statements. OLARIKE T. OLAYINKA (MRS) FCA, ACTI. ACCOUNTANT-GENERAL/PERMANENT SECRTARY EKITI STATE REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 29 EKITI STATE OF NIGERIA CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31ST DECEMBER, 2023 ACCRUAL STATEMENT NO. 2 NCOA CODE NOTES .31/12/2023 .31/12/2023 .31/12/2022 .31/12/2022 ₦ ₦ ₦ ₦ CURRENT ASSETS Cash and Cash Equivalent 310101 26 39,714,164,593.81 9,994,754,409.91 Receivable 310601 27 6,741,640,041.08 4,451,733,570.21 Prepayments ( Bond Sinking Fund) 310801 28 3,111,844,583.00 1,981,973,174.00 Inventories 310501 29 100,569,314.31 97,102,741.28 TOTAL CURRENT ASSETS (A) 49,668,218,532.20 16,525,563,895.40 NON-CURRENT ASSETS Investments 310901 31 2,276,424,624.00 2,002,091,591.50 Property Plant and Equipment 320101 32 341,337,619,169.59 258,610,453,489.02 Work in Progress (PPE) 320110 32 17,197,258,428.65 123,662,860.00 Investment Propertry 320201 33 24,187,671,650.05 22,523,420,102.10 TOTAL NON-CURRENT ASSETS (B) 384,998,973,872.29 283,259,628,042.62 TOTAL ASSETS (C=A+B) 434,667,192,404.49 299,785,191,938.02 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 30 EKITI STATE OF NIGERIA CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31ST DECEMBER, 2023 ACCRUAL STATEMENT NO. 2 NCOA CODE NOTES .31/12/2023 .31/12/2023 .31/12/2022 .31/12/2022 ₦ ₦ ₦ ₦ LIABILITIES CURRENT LIABILITIES: Unremitted Deductions 410301 37 2,570,437,837.14 - Payables 410401 38 17,087,496,630.69 19,414,833,855.16 Current Portion of Borrowings 410601 40 7,564,037,650.10 8,039,719,112.91 TOTAL CURRENT LIABILITIES (D) 27,221,972,117.93 27,454,552,968.07 NON-CURRENT LIABILITIES: Long Term Borrowings 420301 43 131,353,373,927.98 136,883,633,856.30 TOTAL NON-CURRENT LIABILITIES (E) 131,353,373,927.98 136,883,633,856.30 TOTAL LIABILITIES (F=D+E) 158,575,346,045.91 164,338,186,824.37 NET ASSETS (G=C-F) 276,091,846,358.58 135,447,005,113.65 NET ASSETS/EQUITY Reserves 430301 45 235,385,856,074.56 142,444,361,466.62 Accumulated Surplus /Deficit for the period 430201 46 40,705,990,284.02 (6,997,356,352.97) TOTAL NET ASSETS/EQUITY 276,091,846,358.58 135,447,005,113.65 The accounting policies and notes to the accounts form an integral part of these Financial Statements. OLARIKE T. OLAYINKA (MRS) FCA, ACTI. ACCOUNTANT-GENERAL/PERMANENT SECRETARY EKITI STATE REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 31 EKITI STATE OF NIGERIA CONSOLIDATED STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31ST DECEMBER, 2023 STATEMENT NO. 3 NCOA CODE NOTES 2023 2022 ₦ ₦ CASH FLOWS FROM OPERATING ACTIVITIES INFLOWS Government Share of FAAC (Statutory Revenue) 110101 52 63,682,711,760.64 42,236,236,090.26 Government Share of VAT 110102 53 31,197,541,895.53 22,826,395,266.11 Tax Revenue 120101 54 15,289,398,879.64 9,882,327,025.36 Non-Tax Revenue 120201-120213 55 16,503,006,007.83 6,865,932,509.57 Aids & Grants 130101 58 22,587,148,671.17 14,661,711,910.47 Other Revenue 140701 59 484,502,076.47 7,467,289,022.83 Total Inflow from Operating Activities (A) 149,744,309,291.28 103,939,891,824.60 OUTFLOWS Salaries & Wages 210101 61 (23,137,684,283.27) (17,398,703,585.09) Social Benefits 210301 62 (9,063,530,037.58) (7,079,965,438.62) Overhead Cost 220201-220211 63 (34,736,476,300.36) (22,436,315,525.34) Subvention,Grants & Contribution 220401-220402 64 (12,659,207,454.96) (14,558,587,445.50) Public Debt Charges 220209 66 (5,766,112,659.14) (14,781,451,120.30) Special Programmes/Projects 220701 67 (4,253,317,410.14) (5,758,393,856.60) TOTAL OUTFLOW FROM OPERATING ACTIVITIES (B) (89,616,328,145.45) (82,013,416,971.45) NET CASH FLOW FROM OPERATING ACTIVITIES (C=A-B) 60,127,981,145.83 21,926,474,853.15 CASH FLOWS FROM INVESTING ACTIVITIES CAPITAL RECEIPTS: 68 PURCHASE/CONSTRUCTION OF PPE: Administration Sector 320101-320110 69 (2,952,765,034.52) (3,478,138,128.99) Economic Sector 320101-320111 69 (28,896,637,950.00) (18,087,862,944.80) Law & Justice Sector 320101-320112 69 (608,006,000.00) (163,450,000.00) Regional Sector 320101-320113 69 - - Social Sector 320101-320114 69 (973,011,758.95) (4,105,450,888.40) NET CASH FLOW FROM INVESTING ACTIVITIES (33,430,420,743.47) (25,834,901,962.19) REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 32 EKITI STATE OF NIGERIA CONSOLIDATED STATEMENT OF CASH FLOW FOR THE YEAR ENDED 31ST DECEMBER, 2023 STATEMENT NO. 3 NCOA CODE NOTES 2023 2022 ₦ ₦ CASH FLOWS FROM FINANCING ACTIVITIES Capital Grant Received 430101 70 Proceeds from Foreign Loans 420301 71 9,027,791,172.66 7,002,174,689.79 Proceeds from Domestic Loans 420301 72 1,558,096,258.97 6,075,112,034.63 Foreign Loans Repayments 420301 73 (1,793,111,525.73) (1,216,938,132.54) Domestic Loans Repayment 420301 73 (5,770,926,124.37) (6,308,434,865.14) Disribution of Surplus/Dividends Paid 22070102 74 NET CASH FLOW FROM FINANCING ACTIVITIES 3,021,849,781.53 5,551,913,726.74 NET CASH FLOW FROM ALL ACTIVITIES 29,719,410,183.90 1,643,486,617.70 CASH & ITS EQUIVALENT AS AT 1ST OF JANUARY 2023 9,994,754,409.91 8,351,267,792.21 CASH & ITS EQUIVALENT AS AT 31ST DECEMBER, 2023 Note I 39,714,164,593.81 9,994,754,409.91 The accounting policies and notes to the accounts form an integral part of these Financial Statements. Note 1: Cash & Cash Equivalent as at 31/12/2023 ₦ ₦ Cash Balances - - Bank balances 39,714,164,593.81 9,994,754,409.91 OLARIKE T. OLAYINKA (MRS) FCA, ACTI. ACCOUNTANT-GENERAL/PERMANENT SECRTARY EKITI STATE REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 33 EKITI STATE OF NIGERIA STATEMENT OF CHANGES IN NET ASSETS/EQUITY FOR THE YEAR ENDED 31ST DECEMBER, 2023 REVALUATION TRANSLATION ACCUMULATED NOTES RESERVE RESREVE SURPLUSES/DEFICITS TOTAL ₦ ₦ ₦ ₦ Balance as at 1st January, 2023 142,444,361,466.62 - (6,997,356,352.97) 135,447,005,113.65 Inventories recognised in the year 29 100,569,314.31 - 100,569,314.31 PPE recognise during the year 32 16,348,958,308.04 16,348,958,308.04 Surplus on Revaluation of PPE 32 74,334,089,485.59 - 74,334,089,485.59 Surplus on Revaluation of Investment Property 33 2,157,877,500.00 - 2,157,877,500.00 Net surplus for the Period 47,703,346,636.99 47,703,346,636.99 Balance as at 31st December, 2023 235,385,856,074.56 - 40,705,990,284.02 276,091,846,358.58 The accounting policies and notes to the accounts form an integral part of these Financial Statements. OLARIKE T. OLAYINKA (MRS) FCA, ACTI. ACCOUNTANT-GENERAL/PERMANENT SECRTARY EKITI STATE REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 34 EKITI STATE OF NIGERIA STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNT FOR THE YEAR ENDED 31ST DECEMBER, 2023 ACTUAL SUPPLEMENTARY ORIGINAL BUDGET VARIANCE ON FINAL 2023 FINAL BUDGET 2023 BUDGET 2023 2023 BUDGET PERFORMANCE ₦ ₦ ₦ ₦ ₦ ₦ A B=(C+D) C D E=(A-B) A/B% OPENING BALANCE (A) 9,994,754,409.91 9,994,754,409.91 4,994,754,409.91 5,000,000,000.00 0.00 RECEIPTS - - REVENUE - - Government Share of FAAC (Statutory Revenue) 63,682,711,760.64 46,600,000,000.00 9,000,000,000.00 37,600,000,000.00 17,082,711,760.64 137 Government Share of VAT 31,197,541,895.53 29,542,117,000.20 7,000,000,000.00 22,542,117,000.20 1,655,424,895.33 106 Tax Revenue 15,289,398,879.64 11,351,772,699.17 (1,059,561,318.55) 12,411,334,017.72 3,937,626,180.47 135 Non-Tax Revenue 16,503,006,007.83 11,368,689,154.92 4,059,561,318.55 7,309,127,836.37 5,134,316,852.91 145 Aids & Grants 22,587,148,671.17 25,376,069,902.04 2,665,930,232.51 22,710,139,669.53 (2,788,921,230.87) 89 Other Revenue 484,502,076.47 3,500,000,000.00 3,000,000,000.00 500,000,000.00 (3,015,497,923.53) 14 SUB TOTAL ( B) 149,744,309,291.28 127,738,648,756.33 24,665,930,232.51 103,072,718,523.82 22,005,660,534.95 117 - RECEIPTS FROM LOAN - Proceeds from Domestic Loan 1,558,096,258.97 7,000,000,000.00 1,500,000,000.00 5,500,000,000.00 3,585,887,431.63 Proceeds from Foreign Loan 9,027,791,172.66 - - SUB TOTAL (C) 10,585,887,431.63 7,000,000,000.00 1,500,000,000.00 5,500,000,000.00 3,585,887,431.63 151 TOTAL RECEIPTS (A+B+C) 170,324,951,132.82 144,733,403,166.24 31,160,684,642.42 113,572,718,523.82 25,591,547,966.58 118 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 35 EKITI STATE OF NIGERIA STATEMENT OF COMPARISON OF BUDGET AND ACTUAL AMOUNT FOR THE YEAR ENDED 31ST DECEMBER, 2023 ACTUAL SUPPLEMENTARY ORIGINAL BUDGET VARIANCE ON FINAL 2023 FINAL BUDGET 2023 BUDGET 2023 2023 BUDGET PERFORMANCE ₦ ₦ ₦ ₦ ₦ ₦ A B=(C+D) C D E=(A-B) A/B% PAYMENTS Salaries & Wages (Employees Benefits) 23,137,684,283.27 23,580,246,956.84 756,984,567.77 22,823,262,389.07 442,562,673.57 98 Social Benefits 9,063,530,037.58 9,100,727,305.85 1,307,167,203.11 7,793,560,102.74 37,197,268.27 100 Overhead Cost 34,736,476,300.36 39,834,625,008.85 19,766,277,434.07 20,068,347,574.78 5,098,148,708.49 87 Subvention,Grants & Contribution 12,659,207,454.96 13,578,886,219.64 2,279,730,778.17 11,299,155,441.47 919,678,764.68 93 Special Programmes/Projects 4,253,317,410.14 5,032,771,769.43 738,079,013.81 4,294,692,755.62 779,454,359.29 85 Purchase/Contruction of Assets 33,430,420,743.47 39,605,832,459.23 9,838,439,749.92 29,767,392,709.31 6,175,411,715.76 84 Public Debt Charges 5,766,112,659.14 6,000,000,000.00 (1,511,106,498.26) 7,511,106,498.26 233,887,340.86 96 Foreign Loans Repayments 1,793,111,525.73 1,700,313,446.40 (428,225,782.99) 2,128,539,229.39 (92,798,079.33) 105 Domestic Loans Repayment 5,770,926,124.37 6,300,000,000.00 (1,586,661,823.18) 7,886,661,823.18 529,073,875.63 92 TOTAL PAYMENTS 130,610,786,539.02 144,733,403,166.24 31,160,684,642.42 113,572,718,523.82 14,122,616,627.22 90 NET RECEIPTS 39,714,164,593.81 - NOTE: The Statement of Comparison of Budget and Actual Amount above is prepared on Cash Basis in relation to Budget. OLARIKE T. OLAYINKA (MRS) FCA, ACTI. ACCOUNTANT-GENERAL/PERMANENT SECRTARY EKITI STATE REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 36 NOTE 1: STATUTORY ALLOCATION (FAAC) NOTE DETAILS ₦ ₦ REMARKS 1 GOVERNMENT SHARE OF FAAC (Statutory Revenue) Net Share of Statutory Allocation from FAAC 1A 14,629,306,497.20 Deduction at source 1B 13,995,395,359.29 28,624,701,856.49 Share of Statutory Allocation - Others 1C 34,083,539,454.63 Share of Statutory Allocation - Excess Crude Oil 1D 974,470,449.52 Total (GROSS) FAAC Allocation 63,682,711,760.64 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 37 NOTE 1A-1D: BREAKDOWN OF GOVERNMENT SHARE OF FAAC (STATUTORY REVENUE) 2023 2022 1A 1B 1C 1D DEDUCTION AT OTHER FAAC SHARE OF EXCESS DEDUCTION AT OTHER FAAC MONTH NET RECEIPT SOURCE RECEIPTS CRUDE TOTAL MONTH NET RECEIPT SOURCE RECEIPTS TOTAL ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ JANUARY 2,438,294,511.65 1,449,863,458.95 134,547,614.26 - 4,022,705,584.86 JANUARY 1,561,397,305.56 1,415,188,631.48 112,324,684.42 3,088,910,621.46 FEBRUARY 759,267,370.40 1,486,104,348.76 705,019,130.93 - 2,950,390,850.09 FEBRUARY 93,508,414.39 1,374,539,400.65 641,466,818.47 2,109,514,633.51 MARCH 653,819,620.65 1,483,184,257.23 640,034,758.86 - 2,777,038,636.74 MARCH 654,952,154.44 1,321,359,369.70 582,311,709.42 2,558,623,233.56 APRIL 1,408,856,950.76 1,504,092,983.29 - - 2,912,949,934.05 APRIL 1,588,866,316.29 1,358,532,827.87 323,282,356.23 3,270,681,500.39 MAY 690,629,639.88 1,378,570,599.00 413,898,576.84 - 2,483,098,815.72 MAY 1,262,012,860.21 1,338,170,281.55 144,936,501.79 2,745,119,643.55 JUNE 1,722,537,710.42 1,407,146,514.80 268,019,981.24 606,634,381.21 4,004,338,587.67 JUNE 887,105,296.67 1,327,788,225.95 74,969,708.94 2,289,863,231.56 JULY 963,951,134.09 790,653,540.88 1,817,243,739.54 - 3,571,848,414.51 JULY 2,139,169,569.23 1,362,460,775.04 65,479,420.32 3,567,109,764.59 AUGUST 1,473,438,308.02 804,762,416.47 10,644,116,213.31 - 12,922,316,937.80 AUGUST 3,154,525,112.72 1,390,578,313.16 94,355,308.68 4,639,458,734.56 SEPTEMBER 1,022,936,152.93 1,047,312,571.23 1,331,844,087.10 - 3,402,092,811.26 SEPTEMBER 1,255,061,142.77 1,337,977,772.46 122,472,846.81 2,715,511,762.04 OCTOBER 1,229,454,161.53 1,053,031,531.47 996,712,839.00 - 3,279,198,532.00 OCTOBER 1,442,500,975.24 1,343,168,413.97 5,356,597,139.10 8,142,266,528.31 NOVEMBER 974,009,942.10 790,932,092.49 8,086,038,183.48 367,836,068.31 10,218,816,286.38 NOVEMBER 1,135,907,473.10 1,334,678,132.38 545,890,291.59 3,016,475,897.07 DECEMBER 1,292,110,994.77 799,741,044.72 9,046,064,330.07 - 11,137,916,369.56 DECEMBER 2,491,878,892.11 1,372,228,110.13 228,593,537.42 4,092,700,539.66 TOTAL 14,629,306,497.20 13,995,395,359.29 34,083,539,454.63 974,470,449.52 63,682,711,760.64 TOTAL 17,666,885,512.73 16,276,670,254.34 8,292,680,323.19 42,236,236,090.26 OTHER FAAC RECEIPTS 1C EXCHANGE RATE EXCESS BANK FOREX MONTH GAIN CHARGES EQUALIZATION NON-OIL REVENUE SOLID MINREAL ADDITIONAL FAAC 1 ADDITIONAL FAAC 2 ECOLOGICAL RECEIPTS TOTAL ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ JANUARY 134,547,614.26 - - - - - - - 134,547,614.26 FEBRUARY - - - 613,060,113.85 - 91,959,017.08 - - 705,019,130.93 MARCH - - 640,034,758.86 - - - - - 640,034,758.86 APRIL - - - - - - - - - MAY - - 266,681,149.52 147,217,427.32 - - - - 413,898,576.84 JUNE 3,569,000.02 - - - - 61,306,011.39 203,144,969.83 - 268,019,981.24 JULY 1,817,243,739.54 - - - - - - - 1,817,243,739.54 AUGUST 1,644,116,213.31 - - - - 7,000,000,000.00 2,000,000,000.00 - 10,644,116,213.31 SEPTEMBER 1,331,844,087.10 - - - - - - - 1,331,844,087.10 OCTOBER 996,712,839.00 - - - - - - - 996,712,839.00 NOVEMBER 1,086,038,183.48 - - - - 7,000,000,000.00 - - 8,086,038,183.48 DECEMBER 2,046,064,330.07 - - - - 7,000,000,000.00 - - 9,046,064,330.07 TOTAL 9,060,136,006.78 - 906,715,908.38 760,277,541.17 - 21,153,265,028.47 2,203,144,969.83 - 34,083,539,454.63 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 38 NOTE 1B: FACILITIES REPAYMENT; DEDUCTION AT SOURCE (FAAC) PARIS CLUB REFUND TO BOND RESTRUCTURING BUDGET LOCAL ISSUANCE OF COMM. BANK SALARY BAIL HEALTH ECOLOGICAL COMMERCIAL JUDGMENT EXCESS CRUDE MONTH FOREIGN LOAN SUPPORT GOVERNMENT PROGRAMME 2 LOAN OUT INTERVENTION FUND AGRICULTURE DEBT LOAN TOTAL ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ JANUARY 196,363,452.17 154,908,117.75 - 491,490,204.30 248,153,651.78 86,405,567.03 27,085,817.36 104,770,723.76 50,713,329.21 - 89,972,595.59 1,449,863,458.95 FEBRUARY 174,084,423.32 154,908,117.75 102,786,614.06 491,490,204.30 248,153,651.78 86,405,567.03 27,085,817.36 60,504,028.36 50,713,329.21 - 89,972,595.59 1,486,104,348.76 MARCH 174,084,423.32 154,908,117.75 102,786,614.06 491,490,204.30 248,153,651.78 86,405,567.03 27,085,817.36 57,583,936.83 50,713,329.21 - 89,972,595.59 1,483,184,257.23 APRIL 174,084,423.32 154,908,117.75 102,786,614.06 491,490,204.30 248,153,651.78 86,405,567.03 27,085,817.36 78,492,662.89 50,713,329.21 - 89,972,595.59 1,504,092,983.29 MAY 174,084,423.32 154,908,117.75 - 491,490,204.30 248,153,651.78 86,405,567.03 27,085,817.36 55,756,892.66 50,713,329.21 - 89,972,595.59 1,378,570,599.00 JUNE 174,084,423.32 154,908,117.75 - 491,490,204.30 248,153,651.78 86,405,567.03 27,085,817.36 84,332,808.46 50,713,329.21 - 89,972,595.59 1,407,146,514.80 JULY 174,084,423.32 - - 491,490,204.30 - - 27,085,817.36 47,279,766.69 50,713,329.21 - - 790,653,540.88 AUGUST 174,084,423.32 - - 491,490,204.30 - - 27,085,817.36 61,388,642.28 50,713,329.21 - - 804,762,416.47 SEPTEMBER 174,084,423.32 - - 491,490,204.30 248,153,651.78 - 27,085,817.36 55,785,145.26 50,713,329.21 - - 1,047,312,571.23 OCTOBER 174,084,423.32 - - 491,490,204.30 248,153,651.78 - 27,085,817.36 61,504,105.50 50,713,329.21 - - 1,053,031,531.47 NOVEMBER 174,084,423.32 - - 491,490,204.30 - - 27,085,817.36 47,558,318.30 50,713,329.21 - - 790,932,092.49 DECEMBER 174,084,423.32 - - 491,490,204.30 - - 27,085,817.36 56,367,270.53 50,713,329.21 - - 799,741,044.72 TOTAL 2,111,292,108.69 929,448,706.50 308,359,842.18 5,897,882,451.60 1,985,229,214.24 518,433,402.18 325,029,808.32 771,324,301.52 608,559,950.52 - 539,835,573.54 13,995,395,359.29 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 39 NOTE 2: VALUE ADDED TAX (VAT) 2 VALUE ADDED TAX ₦ ₦ Share of Value Added Tax (VAT) 31,197,541,895.53 31,197,541,895.53 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 40 NOTE 2: VALUE ADDED TAX MONTH 2023 2022 DEDUCTION AT DEDUCTION AT GROSS RECEIPT SOURCE NET RECEIPTS GROSS RECEIPT SOURCE NET RECEIPTS ₦ ₦ ₦ ₦ ₦ ₦ JANUARY 2,233,610,602.25 - 2,233,610,602.25 1,851,113,164 - 1,851,113,164.30 FEBRUARY 2,243,884,904.48 - 2,243,884,904.48 1,792,382,700 - 1,792,382,700.17 MARCH 2,196,031,651.86 - 2,196,031,651.86 1,658,776,802 - 1,658,776,802.26 APRIL 2,055,129,228.29 - 2,055,129,228.29 2,002,821,527 - 2,002,821,527.25 MAY 2,116,128,293.81 - 2,116,128,293.81 1,605,961,852 - 1,605,961,851.60 JUNE 2,470,496,750.08 - 2,470,496,750.08 2,003,887,150 - 2,003,887,150.45 JULY 2,691,126,609.54 - 2,691,126,609.54 2,114,257,406 - 2,114,257,405.76 AUGUST 2,713,135,298.83 - 2,713,135,298.83 1,747,289,429 - 1,747,289,429.26 SEPTEMBER 3,151,775,058.65 - 3,151,775,058.65 2,115,590,652 - 2,115,590,651.70 OCTOBER 2,828,227,351.74 - 2,828,227,351.74 1,866,886,489 - 1,866,886,489.12 NOVEMBER 3,185,265,540.61 - 3,185,265,540.61 2,082,871,848 - 2,082,871,847.81 DECEMBER 3,312,730,605.39 - 3,312,730,605.39 1,984,556,246 - 1,984,556,246.43 TOTAL 31,197,541,895.53 - 31,197,541,895.53 22,826,395,266.11 - 22,826,395,266.11 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 41 NOTE 3 : INTERNALLY GENERATED REVENUE (IGR) INTERNALLY GENERATED REVENUE (IGR) BY MDAs ADMINISTRATI ACTUAL REVENUE FINAL BUDGET ACTUAL REVENUE VE CODE MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs) 2023 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ NOTE 3 A TAX REVENUE PERSONAL TAX 120101 022000800100 BOARD OF INTERNAL REVENUE SERVICE 15,289,398,879.64 11,351,772,699.17 3,937,626,180.47 9,882,327,025.36 BOARD OF INTERNAL REVENUE SERVICE (TAX RECEIVABLE) 2,268,328,998.85 SUB- TOTAL PERSONNAL TAX 120101 17,557,727,878.49 11,351,772,699.17 3,937,626,180.47 9,882,327,025.36 NOTE 4 A NON TAX REVENUE LICENCES GENERAL - 120201 023400100100 MINISTRY OF WORKS AND TRANSPORT - HQTRS - 10,000,000.00 - 10,000,000.00 - 021500100100 MINISTRY OF AGRICULTURE AND FOOD SECURITY 2,617,000.00 15,185,849.62 - 12,568,849.62 7,341,000.00 021510200100 AGRICULTURAL DEVELOPMENT PROGRAMME - - - 021510900100 FORESTRY DEPARTMENT/ COMMISSION 11,880,000.00 11,500,000.00 380,000.00 7,880,000.00 022000800100 BOARD OF INTERNAL REVENUE SERVICE 263,425,198.38 431,000,000.00 - 167,574,801.62 356,866,544.75 025200100200 RURAL WATER SUPPLY AND SANITATION AGENCY 3,457,200.00 3,457,200.00 - 025300100100 MINISTRY OF LAND, HOUSING AND URBAN DEVELOPMENT - - - 051400100100 MINISTRY OF WOMEN AFFAIRS, GENDER EMPOWERMENT &SOCIAL WELFARE - HQTRS 210,000.00 1,000,000.00 - 790,000.00 230,000.00 051700100400 MINISTRY OF EDUCATION, SCIENCE AND TECHNOLOGY 13,023,900.00 13,023,900.00 11,565,700.00 023100100100 EKITI STATE ELECTRICITY BOARD 600,000.00 600,000.00 240,000.00 023400100300 EKITI STATE TRAFFIC MANAGEMENT AGENCY 50,000.00 50,000.00 014000100100 OFFICE OF THE STATE AUDITOR-GENERAL 360,000.00 360,000.00 SUB - TOTAL (LICENCES - GENERAL) 120201 295,623,298.38 468,685,849.62 (173,062,551.24) 384,123,244.75 FEES - GENERAL 120204 023400100100 MINISTRY OF WORKS AND TRANSPORT - HQTRS 33,049,651.00 50,000,000.00 (16,950,349.00) 25,565,500.00 011113200100 INTEGRATION & INTERGOVERNMENTAL RELATION (P & E) - 016101700100 CABINET AND SPECIAL SERVICES DEPARMENT 600,000.00 600,000.00 011110100100 BUREAU OF SPECIAL PROJECTS 10,500,000.00 (10,500,000.00) REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 42 INTERNALLY GENERATED REVENUE (IGR) BY MDAs ADMINISTRATI ACTUAL REVENUE FINAL BUDGET ACTUAL REVENUE VE CODE MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs) 2023 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 011100100100 GOVERNMENT HOUSE AND PROTOCOL 500,000.00 500,000.00 011200200100 HOUSE OF ASSEMBLY SERVICE COMMISSION - 79,600.00 012300100100 MINISTRY OF INFORMATION AND VALUES ORIENTATION 43,000.00 (43,000.00) 012300300100 BROADCASTING SERVICE OF EKITI STATE - 100.00 011111200100 GENERAL ADMINISTRATION DEPARTMENT 1,660,000.00 100,000.00 1,560,000.00 - 012500600100 OFFICE OF ESTABLISHMENTS AND SERVICE MATTERS 352,000.00 650,980.36 (298,980.36) 102,000.00 012500700100 OFFICE OF CAPACITY DEVELOPMENT AND REFORM 806,800.00 2,292,146.24 (1,485,346.24) 500.00 014000100100 OFFICE OF THE STATE AUDITOR GENERAL 100,000.00 1,000,000.00 (900,000.00) 2,254,000.00 014700100100 CIVIL SERVICE COMMISSION 1,000.00 1,000.00 1,000.00 014800100100 STATE INDEPENDENT ELECTORAL COMMSSION - - 021500100100 MINISTRY OF AGRICULTURE AND FOOD SECURITY 9,986,250.00 11,500,000.00 (1,513,750.00) 6,936,730.00 051702600500 EKITI STATE POLYTECHNIC ISAN - EKITI 9,350,425.00 9,350,425.00 10,523,558.00 021510200100 AGRICULTURAL DEVELOPMENT PROGRAMME - - 021510900100 FORESTRY DEPARTMENT/ COMMISSION 40,839,600.00 54,500,000.00 (13,660,400.00) 28,184,745.00 021511000100 FOUNTAIN AGRIC MARKETING AGENCY - - 022000100100 MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT 412,024.37 (412,024.37) - 022000700100 OFFICE OF THE ACCOUNTANT GENERAL - - 022000800100 BOARD OF INTERNAL REVENUE SERVICE 255,436.00 13,000,000.00 (12,744,564.00) 363,045.20 022000800200 EKITI STATE SIGNAGE AND ADVERTISEMENT AGENCY (IRS) 67,466,241.00 65,000,000.00 2,466,241.00 48,870,820.27 022200100100 MINISTRY OF INVESTMENT, TRADE & INNOVATION 36,857,840.00 28,241,706.14 8,616,133.86 32,026,060.00 022200600100 COOPERATIVE DEPARTMENT AND COOPERATIVESCOLLEGE IJERO 2,592,146.24 (2,592,146.24) 230,000.00 026000100200 OFFICE OF SURVEYOR - GENERAL OF THE STATE 14,526,983.00 37,000,000.00 (22,473,017.00) 17,428,384.25 011100400100 MILLENNIUM/ SUSTAINABLE DEVELOPMENT GOALS (MDGS / SDGS) OFFICE 1,728,077.49 (1,728,077.49) - 025200100100 EKITI STATE WATER CORPORATION 120,500.00 2,020,656.10 (1,900,156.10) 35,000.50 025200100200 RURAL WATER SUPPLY AND SANITATION AGENCY 1,000,000.00 (1,000,000.00) 1,000,500.00 026100100400 Ekiti State Water Sector Regulatory Agency 1,698,000.00 1,698,000.00 - 025300100100 MINISTRY OF LAND, HOUSING AND URBAN DEVELOPMENT 133,343,525.87 122,177,325.05 11,166,200.82 78,998,754.25 025301000100 STATE HOUSING CORPORATION 497,217.00 60,000,000.00 (59,502,783.00) 19,141,150.00 026000100400 URBAN RENEWAL AGENCY 10,000,000.00 (10,000,000.00) - 026000100100 BUREAU OF LAND SERVICES 267,472,140.29 280,500,000.00 (13,027,859.71) 349,742,875.22 026100100100 MINISTRY OF PUBLIC UTILITIES 3,512,000.00 13,349,000.00 (9,837,000.00) 2,092,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 43 INTERNALLY GENERATED REVENUE (IGR) BY MDAs ADMINISTRATI ACTUAL REVENUE FINAL BUDGET ACTUAL REVENUE VE CODE MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs) 2023 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 031800100100 EKITI STATE JUDICIARY 20,082,170.89 23,538,433.02 (3,456,262.13) 18,061,959.10 031801100100 STATE JUDICIAL SERVICE COMMISSION 476,750.00 300,000.00 176,750.00 431,500.00 032600100100 MINISTRY OF JUSTICE 65,000.00 3,512,186.71 (3,447,186.71) 141,700.00 055100100100 MINISTRY FOR LOCAL GOVERNMENT AND COMMUNITY DEVELOPMENT 1,050,000.00 1,532,024.37 (482,024.37) - 051400100100 MINISTRY OF WOMEN AFFAIRS, GENDER EMPOWERMENT &SOCIAL WELFARE - HQTRS 5,919,500.00 3,600,000.00 2,319,500.00 5,307,100.00 051700100100 MINISTRY OF EDUCATION, SCIENCE AND TECHNOLOGY 4,107,100.00 29,400,000.00 (25,292,900.00) 7,759,000.00 051700100600 STATE UNIVERSAL BASIC EDUCATION BOARD 7,520,000.00 6,000,000.00 1,520,000.00 - 051700100100 EKITI STATE LIBRARY BOARD 77,100.00 88,000.00 (10,900.00) 80,500.00 051702600300 BAMIDELE OLUMILUA UNIVERSITY OF EDUCATION - IKERE EKITI 1,810,277,490.00 900,000,000.00 910,277,490.00 1,135,117,920.00 051702600200 EKITI STATE UNIVERSITY 9,818,658,168.00 4,881,272,510.19 4,937,385,657.81 2,060,853,313.01 051705300100 BOARD FOR TECHNICAL AND VOCATIONAL EDUCATION 100,000.00 (100,000.00) - 051701000100 AGENCY FOR ADULT AND NON-FORMAL EDUCATION 250,100.00 400,000.00 (149,900.00) 150,000.00 052100100100 MINISTRY OF HEALTH & HUMAN SERVICES- HQTRS 5,580,000.00 4,000,000.00 1,580,000.00 2,150,000.00 052102600100 EKITI STATE UNIVERSITY TEACHING HOSPITAL 50,000,000.00 (50,000,000.00) 111,187,561.01 052110200100 HOSPITAL MANAGEMENT BOARD 36,560,244.60 88,000,000.00 (51,439,755.40) 38,012,794.97 051702600400 COLLEGE OF HEALTH TECHNOLOGY, IJERO EKITI 297,196,800.00 320,862,057.50 (23,665,257.50) 211,497,000.00 053500100100 MINISTRY OF ENVIRONMENT - 40,000.00 053501600100 STATE ENVIRONMENTAL PROTECTION AGENCY 5,720,100.00 58,000,000.00 (52,279,900.00) 19,196,000.00 053505300100 EKITI STATE WASTE MANAGEMENT BOARD - - - 051305200100 EKITI STATE SPORT COUNCIL 20,200.00 328,338.52 (308,138.52) 270,000.00 011100700100 EKITI STATE BUREAU OF PUBLIC PROCUREMENT 20,406,395.62 (20,406,395.62) 20,935,000.00 023100100100 EKITI STATE ELECTRICITY BOARD 30.00 388,425.35 (388,395.35) 10,000.00 031801100200 CUSTOMARY COURT OF APPEAL 695,213.09 695,213.09 023400100400 EKITI STATE PUBLIC WORKS CORPORATION - 023300100100 EKITI STATE MINERAL RESOURCES DEVELOPMENT AGENCY 7,400,000.00 14,400,000.00 (7,000,000.00) 500,000.00 SUB - TOTAL FEES - GENERAL 120204 12,644,651,575.74 7,173,735,433.27 5,470,916,142.47 4,255,277,670.78 FINES - GENERAL 120205 023400100100 MINISTRY OF WORKS AND TRANSPORT - HQTRS 96,606,500.00 140,000,000.00 (43,393,500.00) 61,000.00 023400100300 EKITI STATE TRAFFIC MANAGEMENT AGENCY 16,702,205.00 18,000,000.00 (1,297,795.00) 6,756,800.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 44 INTERNALLY GENERATED REVENUE (IGR) BY MDAs ADMINISTRATI ACTUAL REVENUE FINAL BUDGET ACTUAL REVENUE VE CODE MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs) 2023 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 012500600100 OFFICE OF ESTABLISHMENTS AND SERVICE MATTERS 802,000.00 1,000,000.00 (198,000.00) - 014000100100 STATE AUDITOR GENERAL OFFICE - - 014000200100 OFFICE OF THE AUDITOR GENERAL FOR LOCAL GOVERNMENT 116,500.00 1,800,000.00 (1,683,500.00) 014700100100 CIVIL SERVICE COMMISSION 91,550.00 4,018,290.54 (3,926,740.54) 014800100100 STATE INDEPENDENT ELECTORAL COMMSSION - - 021500100100 MINISTRY OF AGRICULTURE AND FOOD SECURITY 43,602,850.00 52,000,000.00 (8,397,150.00) 38,387,560.00 021510200100 AGRICULTURAL DEVELOPMENT PROGRAMME - - - 021510900100 FORESTRY DEPARTMENT/ COMMISSION 7,390,000.00 8,500,000.00 (1,110,000.00) 2,367,500.00 022000100100 MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT 402,500.00 20,000.00 382,500.00 22,500.00 022000800100 BOARD OF INTERNAL REVENUE SERVICE 3,101,150.00 3,101,150.00 4,627,704.00 022200100100 MINISTRY OF INVESTMENT, TRADE & INNOVATIONS - - 200.00 011111200200 PETROLEUM PRODUCTS CONSUMER PROTECTION UNIT 985,000.00 985,000.00 160,000.00 023100100100 EKITI STATE ELECTRICITY BOARD 26,500.00 26,500.00 - 026000100200 OFFICE OF SURVEYOR - GENERAL OF THE STATE 6,329,232.00 12,500,000.00 (6,170,768.00) 13,217,404.00 025300100100 MINISTRY OF LAND, HOUSING AND URBAN DEVELOPMENT 7,421,645.00 2,000,000.00 5,421,645.00 - 025301000100 STATE HOUSING CORPORATION 158,353.80 158,353.80 500.00 026000100100 BUREAU OF LAND SERVICES 102,342,654.37 102,342,654.37 10,863,800.10 026100100100 MINISTRY OF INFRASTRUCTURE AND PUBLIC UTILITIES 775,000.00 1,651,000.00 (876,000.00) 2,615,000.00 031800100100 EKITI STATE JUDICIARY 4,611,200.00 20,000,000.00 (15,388,800.00) 1,890,759.00 032600100100 MINISTRY OF JUSTICE 163,891,110.92 211,500,000.00 (47,608,889.08) 99,565,334.47 055100100100 MINISTRY OF LOCAL GOVERNMENT AND COMMUNITY DEV - - - 055100200100 MINISTRY OF CHIEFTAINCY & HOME AFFAIRS (CHIEFTAINCY AFFAIRS) 915,000.00 2,592,146.24 (1,677,146.24) 2,026,000.00 051300100100 MINISTRY OF YOUTH AND SPORT DEVELOPMENT 4,100,000.00 600,000.00 3,500,000.00 10,000.00 051400100100 MINISTRY OF WOMEN AFFAIRS, GENDER EMPOWERMENT & SOCIAL WELFARE - HQTRS 189,000.00 250,000.00 (61,000.00) 246,000.00 051700100100 MINISTRY OF EDUCATION, SCIENCE AND TECHNOLOGY 37,111,620.00 70,600,000.00 (33,488,380.00) 40,997,161.00 051700100600 STATE UNIVERSAL BASIC EDUCATION BOARD - 4,000,000.00 (4,000,000.00) - 051702600300 BAMIDELE OLUMILUA UNIVERSITY OF EDUCATION - IKERE EKITI - 200,054,764.10 (200,054,764.10) 281,676,193.50 051702600200 EKITI STATE UNIVERSITY - 521,300,600.00 (521,300,600.00) 155,047,267.34 051705300100 BOARD FOR TECHNICAL AND VOCATIONAL EDUCATION 50,000.00 100,000.00 (50,000.00) 140,000.00 051701000100 AGENCY FOR ADULT AND NON-FORMAL EDUCATION 140,000.00 140,000.00 - 052100100100 MINISTRY OF HEALTH- HQTRS 1,862,500.00 400,000.00 1,462,500.00 - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 45 INTERNALLY GENERATED REVENUE (IGR) BY MDAs ADMINISTRATI ACTUAL REVENUE FINAL BUDGET ACTUAL REVENUE VE CODE MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs) 2023 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 052110200100 HOSPITAL MANAGEMENT BOARD 6,514,345.52 22,000,000.00 (15,485,654.48) 6,315,671.52 051702600400 COLLEGE OF HEALTH TECHNOLOGY - 43,138,800.00 (43,138,800.00) 159,783,750.00 022000800300 EKITI STATE LOTTERIES COMMISSION - 129,607,312.03 (129,607,312.03) 053500100100 MINISTRY OF ENVIRONMENT 3,076,880.00 2,332,931.62 743,948.38 944,500.00 031801100200 CUSTOMARY COURT OF APPEAL 100.00 100.00 053501600100 STATE ENVIRONMENTAL PROTECTION AGENCY 2,950,500.00 - 2,950,500.00 600,000.00 053505300100 EKITI STATE WASTE MANAGEMENT BOARD 8,763,825.60 10,219,896.93 (1,456,071.33) 8,732,733.23 023400100400 EKITI STATE PUBLIC WORKS CORPORATION - 427,387.48 (427,387.48) - SUB - TOTAL FINES - GENERAL 120205 521,029,722.21 1,480,613,128.94 (959,583,406.73) 837,055,338.16 SALES - GENERAL 120206 023100100100 EKITI STATE ELECTRICITY BOARD 3,000.00 3,000.00 - 011100200800 SPECIAL ADVISER COMMUNICATION AND STRATEGY - 10,921,462.41 (10,921,462.41) - 016101700100 CABINET AND SPECIAL SERVICES DEPARMENT 42,500.00 42,500.00 254,000.00 011111300100 EKITI STATE PENSION COMMISSION 21,000.00 21,000.00 - 011111300200 PENSION TRANSITION ARRANGEMENT DEPARTMENT 2,476,700.00 3,024,170.61 (547,470.61) 2,434,750.00 011103700100 MUSLIM PILGRIM WELFARE BOARD 864,048.00 864,048.75 (0.75) - 011103800100 CHRISTIAN PILGRIM WELFARE BOARD 146,000.00 864,048.75 (718,048.75) 111,000.00 011111200200 PETROLEUM PRODUCT CONSUMER PROTECTION AGENCY - 259,214.62 (259,214.62) - 011200200100 STATE HOUSE OF ASSEMBLY SERVICE COMMISSION 53,100.00 188,050.49 (134,950.49) - 011200100100 STATE HOUSE OF ASSEMBLY - 864,048.75 (864,048.75) - 012300100100 MINISTRY OF INFORMATION AND VALUES ORIENTATION - 43,404.87 (43,404.87) - 012300300100 BROADCASTING SERVICE OF EKITI STATE 85,477,576.88 120,000,000.00 (34,522,423.12) 99,155,915.96 011111200100 GOVERNMENT PRINTING PRESS - - - 011111200100 GENERAL ADMINISTRATION DEPARTMENT 686,750.00 2,000,000.00 (1,313,250.00) - 012500600100 OFFICE OF ESTABLISHMENTS AND TRAINING 560,150.00 1,650,000.00 (1,089,850.00) 2,206,050.00 012500700100 OFFICE OF CAPACITY DEVELOPMENT AND REFORM 406,322.50 300,000.00 106,322.50 528,000.00 014700100100 CIVIL SERVICE COMMISSION 2,160,480.00 6,000,000.00 (3,839,520.00) 662,800.00 021500100100 MINISTRY OF AGRICULTURE AND FOOD SECURITY 900,000.00 3,700,000.00 (2,800,000.00) 1,420,000.00 051702600100 SCHOOL AGRICULTURE AND ENTERPRISE 55,000.00 74,000.00 (19,000.00) 70,000.00 021510900100 FORESTRY DEPARTMENT/ COMMISSION 4,845,000.00 11,000,000.00 (6,155,000.00) 410,000.00 021511000100 FOUNTAIN AGRIC MARKETING AGENCY 1,482,000.47 900,000.00 582,000.47 977,915.40 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 46 INTERNALLY GENERATED REVENUE (IGR) BY MDAs ADMINISTRATI ACTUAL REVENUE FINAL BUDGET ACTUAL REVENUE VE CODE MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs) 2023 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 022000800100 BOARD OF INTERNAL REVENUE SERVICE 33,149,623.48 15,000,000.00 18,149,623.48 - 022000800300 LOTTERY COMMISSION - - 71,222,138.00 022200900100 TECHNICAL ADVISER ON EKITI KNOWLEDGE ZONE - 43,202,437.34 (43,202,437.34) - EKITI STATE MICRO FINANCE AND ENTERPRISES DEVELOPMENT AGENCY / 011100500100 MULTI- PURPOSE CREDIT AGENCY 1,209,668.25 (1,209,668.25) - 023600100100 MINISTRY OF TOURISM, ART AND CULTURE - 160,000.00 (160,000.00) - 025200100100 EKITI STATE WATER CORPORATION - 28,500,000.00 (28,500,000.00) 24,143,901.43 025300100100 MINISTRY OF LAND, HOUSING AND URBAN DEVELOPMENT 438,562.06 438,562.06 1,697,207.25 025301000100 STATE HOUSING CORPORATION 29,004,931.00 123,000,000.00 (93,995,069.00) 70,030,548.66 026000100100 BUREAU OF LAND SERVICES 13,263,050.00 9,500,000.00 3,763,050.00 3,109,836.00 031801100100 STATE JUDICIAL SERVICE COMMISSION 20,000.00 100,809.75 (80,809.75) 43,750.00 032600100100 MINISTRY OF JUSTICE 1,000.00 1,000,000.00 (999,000.00) 42,000.00 MINISTRY OF WOMEN AFFAIRS, GENDER EMPOWERMENT &SOCIAL 051400100100 WELFARE - HQTRS 50,000.00 50,000.00 - 051702600500 EKITI STATE POLYTECHNIC ISAN - EKITI - 38,202,437.34 (38,202,437.34) 3,782,462.26 051705500100 STATE TEACHING SERVICE COMMISSION 417,900.00 6,000,000.00 (5,582,100.00) 1,006,200.00 051705300100 BOARD FOR TECHNICAL AND VOCATIONAL EDUCATION - 100,000.00 (100,000.00) - 051701000100 AGENCY FOR ADULT AND NON-FORMAL EDUCATION 70,100.00 100,000.00 (29,900.00) 25,000.00 022200600100 COOPERATIVE DEPARTMENT AND COOPERATIVE COLLEGE IJERO-EKITI - - - 92,000.00 052100100100 MINISTRY OF HEALTH - HQTRS - 240,487.47 (240,487.47) - 052110200100 HOSPITAL MANAGEMENT BOARD 1,979,100.00 90,000,000.00 (88,020,900.00) 127,688,892.94 011102100100 EKITI STATE LIAISON OFFICE, ABUJA - 432,024.37 (432,024.37) 011102100500 EKITI STATE LIAISON OFFICE LAGOS - 3,498,480.00 (3,498,480.00) 022200900100 EKITI STATE INVESTMENT PROMOTION AGENCY - 23,202,437.34 (23,202,437.34) 052102600100 EKITI STATE UNIVERSITY TEACHING HOSPITAL - - - 051702600400 COLLEGE OF HEALTH TECHNOLOGY, IJERO EKITI 9,982,700.00 16,411,955.00 (6,429,255.00) 12,010,500.00 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT 052110400100 (EKSDMA)) 4,614,909.23 3,500,000.00 1,114,909.23 2,187,606.16 053505300100 EKITI STATE WASTE MANAGEMENT BOARD - 1,000,000.00 (1,000,000.00) - SUB - TOTAL SALES - GENERAL 120206 193,171,503.62 567,013,186.11 (373,841,682.49) 425,312,474.06 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 47 INTERNALLY GENERATED REVENUE (IGR) BY MDAs ADMINISTRATI ACTUAL REVENUE FINAL BUDGET ACTUAL REVENUE VE CODE MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs) 2023 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ EARNINGS - GENERAL 120207 23400100300 EKITI STATE TRAFFIC MANAGEMENT AGENCY - 2,000,000.00 (2,000,000.00) - 023100100100 EKITI STATE ELECTRICITY BOARD - 1,029,600.00 (1,029,600.00) - 016101700100 CABINET AND SPECIAL SERVICES DEPARMENT 522,500.00 345,619.50 176,880.50 261,800.00 011111300100 EKITI STATE PENSION COMMISSION - - - 011100700100 EKITI STATE BUREAU OF PUBLIC PROCUREMENT 27,395,000.00 27,395,000.00 - 011102100500 EKITI STATE LIAISON OFFICE -LAGOS 2,841,600.00 2,841,600.00 849,600.00 011102100100 EKITI STATE LIAISON OFFICE -ABUJA 997,000.00 997,000.00 940,000.00 021500100100 MINISTRY OF AGRICULTURE AND FOOD SECURITY 330,900.00 2,400,000.00 (2,069,100.00) 826,000.00 051702600100 SCHOOL AGRICULTURE AND ENTERPRISE - 20,000.00 (20,000.00) - 021510200100 AGRICULTURAL DEVELOPMENT PROGRAMME 54,000.00 2,000,000.00 (1,946,000.00) 80,000.00 021510900100 FORESTRY DEPARTMENT/ COMMISSION 4,471,420.00 14,500,000.00 (10,028,580.00) 2,509,473.00 021511000100 FOUNTAIN AGRIC MARKETING AGENCY - 828,097.49 (828,097.49) - 022000800100 BOARD OF INTERNAL REVENUE SERVICE 39,831,237.92 39,831,237.92 - 022000800300 LOTTERY COMMISSION 81,405,000.00 81,405,000.00 - 022200100100 MINISTRY OF INVESTMENT, TRADE & INNOVATION 11,667,720.00 2,000,000.00 9,667,720.00 2,789,323.00 026000100200 OFFICE OF SURVEYOR - GENERAL OF THE STATE 4,000.00 500,000.00 (496,000.00) 2,900.00 011101000100 OFFICE OF TRANSFORMATION, STRATEGY & SERVICE DELIVERY 100,000.00 100,000.00 026100100100 MINISTRY OF PUBLIC UTILITIES 1,387,000.00 1,387,000.00 - 023600100200 TOURISM DEVELOPMENT AGENCY 1,335,000.00 2,160,121.87 (825,121.87) - 023600100100 MINISTRY OF TOURISM, ART AND CULTURE 1,185,400.00 1,046,073.12 139,326.88 1,013,250.00 023400100400 EKITI STATE PUBLIC WORKS CORPORATION 55,000.00 55,000.00 - 025200100100 EKITI STATE WATER CORPORATION 24,693,414.56 24,693,414.56 - 025200100200 RURAL WATER SUPPLY AND SANITATION AGENCY - 2,000,000.00 (2,000,000.00) 865,200.00 025300100100 MINISTRY OF LAND, HOUSING AND URBAN DEVELOPMENT 8,900,465.48 84,266,006.50 (75,365,541.02) 4,050,000.00 025301000100 STATE HOUSING CORPORATION 80,558,469.29 19,000,000.00 61,558,469.29 5,496,257.44 026000100100 BUREAU OF LAND SERVICES 49,257,054.00 20,000,000.00 29,257,054.00 14,826,743.79 051400100100 MINISTRY OF WOMEN AFFAIRS, GENDER EMPOWERMENT &SOCIAL WELFARE - HQTRS 62,000.00 150,000.00 (88,000.00) 54,000.00 051702600300 BAMIDELE OLUMILUA UNIVERSITY OF EDUCATION - IKERE EKITI 359,192,760.50 359,192,760.50 - 051705300100 BOARD FOR TECHNICAL AND VOCATIONAL EDUCATION - 200,000.00 (200,000.00) - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 48 INTERNALLY GENERATED REVENUE (IGR) BY MDAs ADMINISTRATI ACTUAL REVENUE FINAL BUDGET ACTUAL REVENUE VE CODE MINISTRIES, DEPARTMENTS AND AGENCIES (MDAs) 2023 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 051700100500 EDUCATION TRUST FUND 566,201,170.76 800,000,000.00 (233,798,829.24) 546,963,050.47 052100100100 MINISTRY OF HEALTH - HQTRS 2,161.25 4,000,000.00 (3,997,838.75) - 051702600200 EKITI STATE UNIVERSITY 780,660,641.20 780,660,641.20 051702600400 COLLEGE OF HEALTH SCIENCES AND TECHNOLOGY, IJERO EKITI 124,256,900.00 124,256,900.00 051702600500 EKITI STATE POLYTECHNIC, ISAN EKITI 11,054,240.00 11,054,240.00 052110200100 HOSPITAL MANAGEMENT BOARD 128,351,151.92 128,351,151.92 - 053905100100 SPORT COUNCIL 366,000.00 366,000.00 EKITI STATE ENVIRONMENTAL PROTECTION AGENCY - 2,000,000.00 (2,000,000.00) 052102600100 EKITI STATE UNIVERSITY TEACHING HOSPITAL 488,090,323.55 567,114,919.69 (79,024,596.14) 328,178,455.99 052100200100 EKITI STATE HEALTH INSURANCE SCHEME - - 25,650.00 SUB - TOTAL EARNINGS - GENERAL 120207 2,795,229,530.43 1,449,944,431.67 1,267,669,092.26 909,731,703.69 RENT ON GOVERNMENT BUILDINGS 120208 021500100100 MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT - 1,500,000.00 (1,500,000.00) - 023600100100 MINISTRY OF TOURISM, ART AND CULTURE - 90,000.00 (90,000.00) 720,000.00 051300100100 MINISTRY OF YOUTH AND SPORT DEVELOPMENT - 4,420,243.73 (4,420,243.73) 3,201,414.00 SUB - TOTAL RENT ON GOVERNMENT BUILDINGS 120208 - 6,010,243.73 (6,010,243.73) 3,921,414.00 RENT ON LANDS & OTHER GENERAL 120209 021500100100 MINISTRY OF AGRICULTURE AND FOOD SECURITY 215,000.00 23,714,150.38 (23,499,150.38) 1,656,000.00 021511700100 DIRECTORATE OF FARM SETTLEMENT AND PEASANT FARMER DEVELOPMENT 1,796,850.00 8,960,731.20 (7,163,881.20) 585,200.00 025301000100 STATE HOUSING CORPORATION 49,910,977.45 49,910,977.45 48,066,963.63 026000100100 BUREAU OF LAND SERVICES 1,377,550.00 190,000,000.00 (188,622,450.00) 70,000.00 051702600300 BAMIDELE OLUMILUA UNIVERSITY OF EDUCATION - IKERE EKITI - SUB TOTAL RENT ON LANDS & OTHER GENERAL 120209 53,300,377.45 222,674,881.58 (169,374,504.13) 50,378,163.63 INVESTMENT INCOME 120211 011111300100 EKITI STATE PENSION COMMISSION - - 132,500.00 051700100400 EKITI STATE LIBRARY BOARD - 12,000.00 (12,000.00) - SUB - TOTAL INVESTMENT INCOME 120211 - 12,000.00 (12,000.00) 132,500.00 (B) TOTAL NON TAX REVENUE 16,503,006,007.83 11,368,689,154.92 5,056,700,846.41 6,865,932,509.07 (A + B ) GAND TOTAL 34,060,733,886.32 22,720,461,854.09 8,994,327,026.88 16,748,259,529.43 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 49 NOTE 3 & 4 : BREAKDOWN OF INTERNALY GENERATED REVENUE (IGR) BY FUNCTION ECONOMIC ACTUAL REF. CODE DETAILS 2023 FINAL BUDGET 2023 VARIANCE ACTUAL 2022 NOTE ₦ ₦ ₦ ₦ 12 NOTE 3 1201 TAX REVENUE 1 1201 Personal Taxes: 12010101 Pay AsYou Earn 7,104,857,692.70 6,905,334,017.72 199,523,674.98 8,816,606,459.16 12010106 Development Levy 195,139,011.57 250,000,000.00 (54,860,988.43) 172,817,198.32 12010110 Withholding Tax 1,030,478,372.73 500,000,000.00 530,478,372.73 503,782,863.07 12010112 Direct Assessment 586,319,318.21 450,000,000.00 136,319,318.21 288,669,688.25 12010113 Capital Gains Tax 2,626,988.52 5,000,000.00 (2,373,011.48) 59,948.70 12010114 Tax Audit 4,548,218,527.03 3,145,438,681.45 1,402,779,845.58 77,498,095.26 12020146 Pool Bettings - 1,000,000.00 (1,000,000.00) - 12020487 Stamp Duties 30,491,293.29 95,000,000.00 (64,508,706.71) 22,892,772.60 12020109 Other Services Taxes 1,791,267,675.59 - 1,791,267,675.59 - TAX REVENUE 15,289,398,879.64 11,351,772,699.17 3,937,626,180.47 9,882,327,025.36 TAX RECEIVABLE 2,268,328,998.85 - TOTAL TAX REVENUE 17,557,727,878.49 NOTE 4 (SUPPL.. NOTE 2) - - 1202 Non Tax Revenue - - 2 120201 Licenses General 295,623,298.38 468,685,849.62 (173,062,551.24) 384,123,244.75 120204 Fees - General 12,644,651,575.74 7,173,735,433.27 5,470,916,142.47 4,255,198,071.28 120205 Fines - General 521,029,722.21 1,480,613,128.94 (959,583,406.73) 837,055,338.16 120206 Sales - General 193,171,503.62 567,013,186.11 (373,841,682.49) 425,392,074.06 120207 Earnings - General 2,795,229,530.43 1,449,944,431.67 1,345,285,098.76 909,731,703.69 120208 Rent On Government Buildings - 6,010,243.73 (6,010,243.73) 3,921,414.00 120209 Rent On Lands & Other General 53,300,377.45 222,674,881.58 (169,374,504.13) 50,378,163.63 120211 Investment Income - 12,000.00 (12,000.00) 132,500.00 120212 Interest Earned - - - - TOTAL NON-TAX REVENUE 16,503,006,007.83 11,368,689,154.92 5,134,316,852.91 6,865,932,509.57 TOTAL 34,060,733,886.32 22,720,461,854.09 11,340,272,032.23 16,748,259,534.93 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 50 NOTE 5: INVESTMENT INCOME ADMINISTRATIVE ACTUAL FINAL BUDGET S/N Code 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ 10000000000 Administration Sector 1 011100100100 Government House And Protocol - - - 2 011100100200 Deputy Governor's Office - - - 3 011100300100 Ekiti State Boundary Commission - - - 4 011100400100 Ekiti State Sustainable Development Goal - - - 5 011100500100 Ekiti State Micro Finance And Enterprise Development Agency - - - 6 011100600100 Ekiti State Emergency Management Agency - - - 7 011100700100 Ekiti State Bureau Of Public Procurement - - - 8 011101000100 Office Of Transformation And Strategy - - - 9 011102100100 Ekiti State Liaison Office Abuja - - - 10 011102100500 Ekiti State Liaison Office Lagos - - - 11 011103300100 Ekiti State Aid Control Agency - - - 12 011103700100 Muslim Pilgrim Board - - - 13 011103800100 Christian Pilgrim Board - - - 14 011111200100 General Adminsitration Department - - - 15 011111300100 Ekiti State Pension Commission - - - 16 011111300200 Pension Transition Arrangement Department - - - 17 011113200100 Inter-Governmental And Integration Affairs - - - 18 011200100100 Ekiti State House Of Assembly - - - 19 012300100100 Ministry Of Information And Value Orientation - - - 20 012300300100 Broadcasting Service Of Ekiti State - - - 21 012500600100 Office Of Establishment And Service Matters - - - 22 012500700100 Office Of Capacity Development And Reform - - - 23 014000100100 Ekiti State Auditor General Office - - - 24 014000200100 Local Government Auditor General Office - - - 25 014700100100 Ekiti State Civil Service Commission - - - 26 014800100100 Ekiti State Independence Electoral Commission - - - 27 016101300200 Political And Economic Affairs - - - 28 016101700100 Cabinet And Special Services - - - TOTAL ADMINISTRATION SECTOR - - - - 020000000000 ECONOMIC SECTOR - 29 021500100100 Ministry Of Agriculture And Food Security - - - 30 021510200100 Agricultural Development Programme - - - 31 021510900100 Ekiti State Forestry Commission - - - 32 021511000100 Fountain Marketing Agricultural Agency - - - 33 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. - - - 34 022000100100 Ministry Of Finance - - - 35 022000700100 Office Of The Accountant General - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 51 NOTE 5: INVESTMENT INCOME ADMINISTRATIVE ACTUAL FINAL BUDGET S/N Code 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ 36 022000701100 Central Internal Audit - - - 37 022000800100 Ekiti State Board Of Internal Revenue Service - - - 38 022000800200 Signage And Advertisement Agency - - - 39 022200100100 Ministry Of Investment, Trade And Innovations - - - 40 022700100100 Bureau Of Employment, Labour And Productivity - - - 41 022700700100 Job Creation And Employment Agency - - - 42 022800100100 Bureau Of Information, Communication And Technology (ICT) - - - 43 023100100100 Ekiti State Electricity Board - - - 44 023300100100 Ekiti State Mineral Resources Development Agency - - - 45 023400100100 Ministry Of Works And Transportation - - - 46 023400100300 Ekiti State Traffic Management Agency - - - 47 023400100400 Ekiti State Public Works Corporation - - - 48 023600100100 Ministry Of Arts, Culture And Tourism Development - - - 49 023800100100 Ministry Of Budget And Economic Planning - - - 50 023800200100 State Bureau Of Statistics - - - 51 025000100100 Fiscal Responsibility Commission - - - 52 025200100100 Ekiti State Water Coorporation - - - 53 025200100200 State Rural Water Supply And Sanitation Agency - - - 54 025300000000 Ministry Of Housing And Urban Development - - - 55 025301000100 Ekiti State Housing Corporation - - - 56 026000100100 Bureau Of Lands - - - 57 026000100200 Office Of Surveyor General - - - 58 026000100400 Urban Renewal Agency - - - 59 026100100100 Ministry Of Infrastructure And Public Utilities - - - TOTAL ECONOMIC SECTOR - - - - 030000000000 LAW & JUSTICE SECTOR - 60 031800100100 The Judiciary - 61 031801100100 Ekiti State Judicial Service Commission - 62 032600000000 Ministry Of Justice - - - 63 032600100100 Ekiti State Citizen's Right - 64 032600100200 Office Of Public Defender - - - 65 032600100300 Ekiti State Law Reform Commission - TOTAL LAW & JUSTICE SECTOR - - - - 040000000000 REGIONAL SECTOR - 66 045102100100 Ministry Of Regional and Special Duties - - - 67 045102100200 Serve EKS Steering Committee - 68 045102100300 Serve EKS - 69 045102100400 Subvention To Dawn Commission - TOTAL REGIONAL SECTOR - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 52 NOTE 5: INVESTMENT INCOME ADMINISTRATIVE ACTUAL FINAL BUDGET S/N Code 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ - 050000000000 SOCIAL SECTOR - 70 051300100100 Ministry Of Youth And Sport Development - - - 71 051305200100 Ekiti State Sport Council - - - 72 051305300100 Ekiti State Office Of Disability - - - 73 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare - - - 74 051700100100 Ministry Of Education, Science And Technology - - - 75 051700100400 Ekiti State Libabry Board - - - 76 051700100500 Education Trust Funds - - - 77 051700100600 State Universal Basic Education Board - - - 78 051701000100 Agency For Adult And Non Formal Education - - - 79 051702600100 School Of Agriculture And Enterprise Agency - - - 80 051705300100 Ekiti State Board For Technical And Vocational Education - - - 81 051705400100 Ekiti State Scholarship Board - - - 82 051705500100 Ekiti State Teaching Service Commission - - - 83 052100100100 Ministry Of Health And Human Services - - - 84 052100200100 Ekiti State Health Insurance Scheme - - - 85 052100300100 Primary Healthcare Development - - - 86 052110200100 Hospital Management Board - - - 87 052110400100 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT (EKSDMA)) - - - 88 053500100100 Ministry Of Environment - - - 89 053501600100 State Environmental Protection Agency - - - 90 053505300100 Ekiti State Waste Management Board - - - 91 055100100100 Ministry Of Local Government Affairs - - - 92 055100200100 Bureau Of Chieftaincy Affairs - - - 93 055100300100 Bureau Of Rural And Community Development - - - - TOTAL SOCIAL SECTOR - - - - SUMMARY BY SECTOR - A ADMINISTRATION SECTOR - - - B ECONOMIC SECTOR - - - C LAW AND JUSTICE SECTOR - - - D REGIONAL SECTOR - - - E SOCIAL SECTOR - - - TOTAL (A) - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 53 NOTE 6: INTEREST INCOME ADMINISTRATIVE ACTUAL FINAL BUDGET S/N Code 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ 10000000000 Administration Sector 1 011100100100 Government House And Protocol - - - 2 011100100200 Deputy Governor's Office - - - 3 011100300100 Ekiti State Boundary Commission - - - 4 011100400100 Ekiti State Sustainable Development Goal - - - 5 011100500100 Ekiti State Micro Finance And Enterprise Development Agency - - - 6 011100600100 Ekiti State Emergency Management Agency - - - 7 011100700100 Ekiti State Bureau Of Public Procurement - - - 8 011101000100 Office Of Transformation And Strategy - - - 9 011102100100 Ekiti State Liaison Office Abuja - - - 10 011102100500 Ekiti State Liaison Office Lagos - - - 11 011103300100 Ekiti State Aid Control Agency - - - 12 011103700100 Muslim Pilgrim Board - - - 13 011103800100 Christian Pilgrim Board - - - 14 011111200100 General Adminsitration Department - - - 15 011111300100 Ekiti State Pension Commission - - - 16 011111300200 Pension Transition Arrangement Department - - - 17 011113200100 Inter-Governmental And Integration Affairs - - - 18 011200100100 Ekiti State House Of Assembly - - - 19 012300100100 Ministry Of Information And Value Orientation - - - 20 012300300100 Broadcasting Service Of Ekiti State - - - 21 012500600100 Office Of Establishment And Service Matters - - - 22 012500700100 Office Of Capacity Development And Reform - - - 23 014000100100 Ekiti State Auditor General Office - - - 24 014000200100 Local Government Auditor General Office - - - 25 014700100100 Ekiti State Civil Service Commission - - - 26 014800100100 Ekiti State Independence Electoral Commission - - - 27 016101300200 Political And Economic Affairs - - - 28 016101700100 Cabinet And Special Services - - - TOTAL ADMINISTRATION SECTOR - - - - 020000000000 ECONOMIC SECTOR - 29 021500100100 Ministry Of Agriculture And Food Security - - - 30 021510200100 Agricultural Development Programme - - - 31 021510900100 Ekiti State Forestry Commission - - - 32 021511000100 Fountain Marketing Agricultural Agency - - - 33 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. - - - 34 022000100100 Ministry Of Finance - - - 35 022000700100 Office Of The Accountant General - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 54 NOTE 6: INTEREST INCOME ADMINISTRATIVE ACTUAL FINAL BUDGET S/N Code 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ 36 022000701100 Central Internal Audit - - - 37 022000800100 Ekiti State Board Of Internal Revenue Service - - - 38 022000800200 Signage And Advertisement Agency - - - 39 022200100100 Ministry Of Investment, Trade And Innovations - - - 40 022700100100 Bureau Of Employment, Labour And Productivity - - - 41 022700700100 Job Creation And Employment Agency - - - 42 022800100100 Bureau Of Information, Communication And Technology (ICT) - - - 43 023100100100 Ekiti State Electricity Board - - - 44 023300100100 Ekiti State Mineral Resources Development Agency - - - 45 023400100100 Ministry Of Works And Transportation - - - 46 023400100300 Ekiti State Traffic Management Agency - - - 47 023400100400 Ekiti State Public Works Corporation - - - 48 023600100100 Ministry Of Arts, Culture And Tourism Development - - - 49 023800100100 Ministry Of Budget And Economic Planning - - - 50 023800200100 State Bureau Of Statistics - - - 51 025000100100 Fiscal Responsibility Commission - - - 52 025200100100 Ekiti State Water Coorporation - - - 53 025200100200 State Rural Water Supply And Sanitation Agency - - - 54 025300000000 Ministry Of Housing And Urban Development - - - 55 025301000100 Ekiti State Housing Corporation - - - 56 026000100100 Bureau Of Lands - - - 57 026000100200 Office Of Surveyor General - - - 58 026000100400 Urban Renewal Agency - - - 59 026100100100 Ministry Of Infrastructure And Public Utilities - - - TOTAL ECONOMIC SECTOR - - - - 030000000000 LAW & JUSTICE SECTOR - 60 031800100100 The Judiciary - 61 031801100100 Ekiti State Judicial Service Commission - 62 032600000000 Ministry Of Justice - - - 63 032600100100 Ekiti State Citizen's Right - 64 032600100200 Office Of Public Defender - - - 65 032600100300 Ekiti State Law Reform Commission - TOTAL LAW & JUSTICE SECTOR - - - - 040000000000 REGIONAL SECTOR - 66 045102100100 Ministry Of Regional and Special Duties - - - 67 045102100200 Serve EKS Steering Committee - 68 045102100300 Serve EKS - 69 045102100400 Subvention To Dawn Commission - TOTAL REGIONAL SECTOR - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 55 NOTE 6: INTEREST INCOME ADMINISTRATIVE ACTUAL FINAL BUDGET S/N Code 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ - 050000000000 SOCIAL SECTOR - 70 051300100100 Ministry Of Youth And Sport Development - - - 71 051305200100 Ekiti State Sport Council - - - 72 051305300100 Ekiti State Office Of Disability - - - 73 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare - - - 74 051700100100 Ministry Of Education, Science And Technology - - - 75 051700100400 Ekiti State Libabry Board - - - 76 051700100500 Education Trust Funds - - - 77 051700100600 State Universal Basic Education Board - - - 78 051701000100 Agency For Adult And Non Formal Education - - - 79 051702600100 School Of Agriculture And Enterprise Agency - - - 80 051705300100 Ekiti State Board For Technical And Vocational Education - - - 81 051705400100 Ekiti State Scholarship Board - - - 82 051705500100 Ekiti State Teaching Service Commission - - - 83 052100100100 Ministry Of Health And Human Services - - - 84 052100200100 Ekiti State Health Insurance Scheme - - - 85 052100300100 Primary Healthcare Development - - - 86 052110200100 Hospital Management Board - - - 87 052110400100 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT (EKSDMA)) - - - 88 053500100100 Ministry Of Environment - - - 89 053501600100 State Environmental Protection Agency - - - 90 053505300100 Ekiti State Waste Management Board - - - 91 055100100100 Ministry Of Local Government Affairs - - - 92 055100200100 Bureau Of Chieftaincy Affairs - - - 93 055100300100 Bureau Of Rural And Community Development - - - - TOTAL SOCIAL SECTOR - - - - SUMMARY BY SECTOR - A ADMINISTRATION SECTOR - - - B ECONOMIC SECTOR - - - C LAW AND JUSTICE SECTOR - - - D REGIONAL SECTOR - - - E SOCIAL SECTOR - - - TOTAL (A) - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 56 NOTE 7: AIDS AND GRANTS S/NO MDAs/DONORS ACTUAL 2023 FINAL BUDGET 2023 VARIANCE ACTUAL 2022 REF. NOTE EXTERNAL AID/GRANTS ₦ ₦ ₦ ₦ 1 MINISTRY OF HEALTH (UNICEF) 56,349,660.00 - 16,892,450.00 2 MINISTRY OF HEALTH (COVID-19) - - 490,000.00 3 MINISTRY OF HEALTH (RSS FOR HEALTH) 18,294,100.00 - 4 PRIMARY HEALTH CARE DEVELOPMENT AGENCY 424,920,867.15 25,376,069,902.04 170,893,633.00 5 SFTAS 3,305,635,221.00 - 2,509,235,000.00 6 PFMU (OTHER INCOME & GCC) 14,370,926,566.51 - 7,270,698,725.78 7 UBEC/SUBEB 2,413,904,707.52 - 4,693,502,101.69 8 Federal Earned Re-imbursement 1,997,117,548.99 TOTAL 22,587,148,671.17 25,376,069,902.04 (2,788,921,230.87) 14,661,711,910.47 NOTE 8: DEBT FORGIVENESS S/NO DEBT FORGIVENESS ACTUAL 2023 FINAL BUDGET 2023 VARIANCE ACTUAL 2022 REF. NOTE EXTERNAL AID/GRANTS ₦ ₦ ₦ ₦ 1 MULTILATERAL - - - 2 BILATERAL - - - 3 DOMESTICS - - - - - TOTAL - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 57 NOTE 9: OTHER REVENUE S/NO DETAILS ACTUAL 2023 FINAL BUDGET 2023 VARIANCE ACTUAL 2022 REF. NOTE ₦ ₦ ₦ ₦ OTHER REVENUE: 1 RENT INCOME - - - NOTE 5A 2 LAPTOP REPAYMENT 3,964,722.19 - 335,270.85 NOTE 5A 3 OJA-OBA PROCEEDS 2,615,000.00 43,147,500.00 NOTE 5A 4 RECEIPT FROM JAAC - - 300,000,000.00 NOTE 5A 5 WEMA SHARE REFUND 117,196.79 - 129,230.25 NOTE 5A 6 EKSG SALARY REFUND 52,234,114.87 - 18,912,552.97 NOTE 5A 7 BAIL OUT REFUND BY JACC 94,369,459.44 3,500,000,000.00 94,369,459.44 NOTE 5A 8 MDAs' REFUND 266,421,354.94 102,502,631.20 NOTE 5A 9 TAX REFUND BY CONTRACTORS - - 140,085,066.16 NOTE 5A 10 ECA DEDUCTIOND REFUND - - 1,079,671,147.08 NOTE 5A 11 TSA SWEEPING 64,780,228.24 - 3,783,762,487.88 NOTE 5A 12 REFUND FROM BOND SINKING FUND TRUSTEE - - 1,904,373,677.00 13 TOTAL 484,502,076.47 3,500,000,000.00 (3,015,497,923.53) 7,467,289,022.83 * Other Revenue are other refunds to the treasury from the various sources as itemised in reference note 5. REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 58 NOTE 9: OTHER REVENUE ADMINISTRATIVE ACTUAL FINAL BUDGET S/N Code 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ 10000000000 Administration Sector 1 011100100100 Government House And Protocol - - - 2 011100100200 Deputy Governor's Office - - - 3 011100300100 Ekiti State Boundary Commission - - - 4 011100400100 Ekiti State Sustainable Development Goal - - - 5 011100500100 Ekiti State Micro Finance And Enterprise Development Agency - - - 6 011100600100 Ekiti State Emergency Management Agency - - - 7 011100700100 Ekiti State Bureau Of Public Procurement - - - 8 011101000100 Office Of Transformation And Strategy - - - 9 011102100100 Ekiti State Liaison Office Abuja - - - 10 011102100500 Ekiti State Liaison Office Lagos - - - 11 011103300100 Ekiti State Aid Control Agency - - - 12 011103700100 Muslim Pilgrim Board - - - 13 011103800100 Christian Pilgrim Board - - - 14 011111200100 General Adminsitration Department - - - 15 011111300100 Ekiti State Pension Commission - - - 16 011111300200 Pension Transition Arrangement Department - - - 17 011113200100 Inter-Governmental And Integration Affairs - - - 18 011200100100 Ekiti State House Of Assembly - - - 19 012300100100 Ministry Of Information And Value Orientation - - - 20 012300300100 Broadcasting Service Of Ekiti State - - - 21 012500600100 Office Of Establishment And Service Matters - - - 22 012500700100 Office Of Capacity Development And Reform - - - 23 014000100100 Ekiti State Auditor General Office - - - 24 014000200100 Local Government Auditor General Office - - - 25 014700100100 Ekiti State Civil Service Commission - - - 26 014800100100 Ekiti State Independence Electoral Commission - - - 27 016101300200 Political And Economic Affairs - - - 28 016101700100 Cabinet And Special Services - - - TOTAL ADMINISTRATION SECTOR - - - - 020000000000 ECONOMIC SECTOR - 29 021500100100 Ministry Of Agriculture And Food Security - - - 30 021510200100 Agricultural Development Programme - - - 31 021510900100 Ekiti State Forestry Commission - - - 32 021511000100 Fountain Marketing Agricultural Agency - - - 33 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. - - - 34 022000100100 Ministry Of Finance - - - 35 022000700100 Office Of The Accountant General 484,502,076.47 3,500,000,000.00 (3,015,497,923.53) - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 59 NOTE 9: OTHER REVENUE ADMINISTRATIVE ACTUAL FINAL BUDGET S/N Code 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ 36 022000701100 Central Internal Audit - - - 37 022000800100 Ekiti State Board Of Internal Revenue Service - - - 38 022000800200 Signage And Advertisement Agency - - - 39 022200100100 Ministry Of Investment, Trade And Innovations - - - 40 022700100100 Bureau Of Employment, Labour And Productivity - - - 41 022700700100 Job Creation And Employment Agency - - - 42 022800100100 Bureau Of Information, Communication And Technology (ICT) - - - 43 023100100100 Ekiti State Electricity Board - - - 44 023300100100 Ekiti State Mineral Resources Development Agency - - - 45 023400100100 Ministry Of Works And Transportation - - - 46 023400100300 Ekiti State Traffic Management Agency - - - 47 023400100400 Ekiti State Public Works Corporation - - - 48 023600100100 Ministry Of Arts, Culture And Tourism Development - - - 49 023800100100 Ministry Of Budget And Economic Planning - - - 50 023800200100 State Bureau Of Statistics - - - 51 025000100100 Fiscal Responsibility Commission - - - 52 025200100100 Ekiti State Water Coorporation - - - 53 025200100200 State Rural Water Supply And Sanitation Agency - - - 54 025300000000 Ministry Of Housing And Urban Development - - - 55 025301000100 Ekiti State Housing Corporation - - - 56 026000100100 Bureau Of Lands - - - 57 026000100200 Office Of Surveyor General - - - 58 026000100400 Urban Renewal Agency - - - 59 026100100100 Ministry Of Infrastructure And Public Utilities - - - TOTAL ECONOMIC SECTOR 484,502,076.47 3,500,000,000.00 (3,015,497,923.53) - - 030000000000 LAW & JUSTICE SECTOR - 60 031800100100 The Judiciary - 61 031801100100 Ekiti State Judicial Service Commission - 62 032600000000 Ministry Of Justice - - - 63 032600100100 Ekiti State Citizen's Right - 64 032600100200 Office Of Public Defender - - - 65 032600100300 Ekiti State Law Reform Commission - TOTAL LAW & JUSTICE SECTOR - - - - 040000000000 REGIONAL SECTOR - 66 045102100100 Ministry Of Regional and Special Duties - - - 67 045102100200 Serve EKS Steering Committee - 68 045102100300 Serve EKS - 69 045102100400 Subvention To Dawn Commission - TOTAL REGIONAL SECTOR - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 60 NOTE 9: OTHER REVENUE ADMINISTRATIVE ACTUAL FINAL BUDGET S/N Code 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ - 050000000000 SOCIAL SECTOR - 70 051300100100 Ministry Of Youth And Sport Development - - - 71 051305200100 Ekiti State Sport Council - - - 72 051305300100 Ekiti State Office Of Disability - - - 73 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare - - - 74 051700100100 Ministry Of Education, Science And Technology - - - 75 051700100400 Ekiti State Libabry Board - - - 76 051700100500 Education Trust Funds - - - 77 051700100600 State Universal Basic Education Board - - - 78 051701000100 Agency For Adult And Non Formal Education - - - 79 051702600100 School Of Agriculture And Enterprise Agency - - - 80 051705300100 Ekiti State Board For Technical And Vocational Education - - - 81 051705400100 Ekiti State Scholarship Board - - - 82 051705500100 Ekiti State Teaching Service Commission - - - 83 052100100100 Ministry Of Health And Human Services - - - 84 052100200100 Ekiti State Health Insurance Scheme - - - 85 052100300100 Primary Healthcare Development - - - 86 052110200100 Hospital Management Board - - - 87 052110400100 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT (EKSDMA)) - - - 88 053500100100 Ministry Of Environment - - - 89 053501600100 State Environmental Protection Agency - - - 90 053505300100 Ekiti State Waste Management Board - - - 91 055100100100 Ministry Of Local Government Affairs - - - 92 055100200100 Bureau Of Chieftaincy Affairs - - - 93 055100300100 Bureau Of Rural And Community Development - - - - TOTAL SOCIAL SECTOR - - - - SUMMARY BY SECTOR - A ADMINISTRATION SECTOR - - - B ECONOMIC SECTOR 484,502,076.47 (484,502,076.47) - C LAW AND JUSTICE SECTOR - - - D REGIONAL SECTOR - - - E SOCIAL SECTOR - - - TOTAL (A) 484,502,076.47 (484,502,076.47) - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 61 NOTE 10: TRANSFER FROM OTHER GOVERNMENT ENTITIES ADMINISTRATIVE ACTUAL FINAL BUDGET S/N Code 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ 10000000000 Administration Sector 1 011100100100 Government House And Protocol - - - 2 011100100200 Deputy Governor's Office - - - 3 011100300100 Ekiti State Boundary Commission - - - 4 011100400100 Ekiti State Sustainable Development Goal - - - 5 011100500100 Ekiti State Micro Finance And Enterprise Development Agency - - - 6 011100600100 Ekiti State Emergency Management Agency - - - 7 011100700100 Ekiti State Bureau Of Public Procurement - - - 8 011101000100 Office Of Transformation And Strategy - - - 9 011102100100 Ekiti State Liaison Office Abuja - - - 10 011102100500 Ekiti State Liaison Office Lagos - - - 11 011103300100 Ekiti State Aid Control Agency - - - 12 011103700100 Muslim Pilgrim Board - - - 13 011103800100 Christian Pilgrim Board - - - 14 011111200100 General Adminsitration Department - - - 15 011111300100 Ekiti State Pension Commission - - - 16 011111300200 Pension Transition Arrangement Department - - - 17 011113200100 Inter-Governmental And Integration Affairs - - - 18 011200100100 Ekiti State House Of Assembly - - - 19 012300100100 Ministry Of Information And Value Orientation - - - 20 012300300100 Broadcasting Service Of Ekiti State - - - 21 012500600100 Office Of Establishment And Service Matters - - - 22 012500700100 Office Of Capacity Development And Reform - - - 23 014000100100 Ekiti State Auditor General Office - - - 24 014000200100 Local Government Auditor General Office - - - 25 014700100100 Ekiti State Civil Service Commission - - - 26 014800100100 Ekiti State Independence Electoral Commission - - - 27 016101300200 Political And Economic Affairs - - - 28 016101700100 Cabinet And Special Services - - - TOTAL ADMINISTRATION SECTOR - - - - 020000000000 ECONOMIC SECTOR - 29 021500100100 Ministry Of Agriculture And Food Security - - - 30 021510200100 Agricultural Development Programme - - - 31 021510900100 Ekiti State Forestry Commission - - - 32 021511000100 Fountain Marketing Agricultural Agency - - - 33 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. - - - 34 022000100100 Ministry Of Finance - - - 35 022000700100 Office Of The Accountant General - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 62 NOTE 10: TRANSFER FROM OTHER GOVERNMENT ENTITIES ADMINISTRATIVE ACTUAL FINAL BUDGET S/N Code 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ 36 022000701100 Central Internal Audit - - - 37 022000800100 Ekiti State Board Of Internal Revenue Service - - - 38 022000800200 Signage And Advertisement Agency - - - 39 022200100100 Ministry Of Investment, Trade And Innovations - - - 40 022700100100 Bureau Of Employment, Labour And Productivity - - - 41 022700700100 Job Creation And Employment Agency - - - 42 022800100100 Bureau Of Information, Communication And Technology (ICT) - - - 43 023100100100 Ekiti State Electricity Board - - - 44 023300100100 Ekiti State Mineral Resources Development Agency - - - 45 023400100100 Ministry Of Works And Transportation - - - 46 023400100300 Ekiti State Traffic Management Agency - - - 47 023400100400 Ekiti State Public Works Corporation - - - 48 023600100100 Ministry Of Arts, Culture And Tourism Development - - - 49 023800100100 Ministry Of Budget And Economic Planning - - - 50 023800200100 State Bureau Of Statistics - - - 51 025000100100 Fiscal Responsibility Commission - - - 52 025200100100 Ekiti State Water Coorporation - - - 53 025200100200 State Rural Water Supply And Sanitation Agency - - - 54 025300000000 Ministry Of Housing And Urban Development - - - 55 025301000100 Ekiti State Housing Corporation - - - 56 026000100100 Bureau Of Lands - - - 57 026000100200 Office Of Surveyor General - - - 58 026000100400 Urban Renewal Agency - - - 59 026100100100 Ministry Of Infrastructure And Public Utilities - - - TOTAL ECONOMIC SECTOR - - - - 030000000000 LAW & JUSTICE SECTOR - 60 031800100100 The Judiciary - 61 031801100100 Ekiti State Judicial Service Commission - 62 032600000000 Ministry Of Justice - - - 63 032600100100 Ekiti State Citizen's Right - 64 032600100200 Office Of Public Defender - - - 65 032600100300 Ekiti State Law Reform Commission - TOTAL LAW & JUSTICE SECTOR - - - - 040000000000 REGIONAL SECTOR - 66 045102100100 Ministry Of Regional and Special Duties - - - 67 045102100200 Serve EKS Steering Committee - 68 045102100300 Serve EKS - 69 045102100400 Subvention To Dawn Commission - TOTAL REGIONAL SECTOR - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 63 NOTE 10: TRANSFER FROM OTHER GOVERNMENT ENTITIES ADMINISTRATIVE ACTUAL FINAL BUDGET S/N Code 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ - 050000000000 SOCIAL SECTOR - 70 051300100100 Ministry Of Youth And Sport Development - - - 71 051305200100 Ekiti State Sport Council - - - 72 051305300100 Ekiti State Office Of Disability - - - 73 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare - - - 74 051700100100 Ministry Of Education, Science And Technology - - - 75 051700100400 Ekiti State Libabry Board - - - 76 051700100500 Education Trust Funds - - - 77 051700100600 State Universal Basic Education Board - - - 78 051701000100 Agency For Adult And Non Formal Education - - - 79 051702600100 School Of Agriculture And Enterprise Agency - - - 80 051705300100 Ekiti State Board For Technical And Vocational Education - - - 81 051705400100 Ekiti State Scholarship Board - - - 82 051705500100 Ekiti State Teaching Service Commission - - - 83 052100100100 Ministry Of Health And Human Services - - - 84 052100200100 Ekiti State Health Insurance Scheme - - - 85 052100300100 Primary Healthcare Development - - - 86 052110200100 Hospital Management Board - - - 87 052110400100 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT (EKSDMA)) - - - 88 053500100100 Ministry Of Environment - - - 89 053501600100 State Environmental Protection Agency - - - 90 053505300100 Ekiti State Waste Management Board - - - 91 055100100100 Ministry Of Local Government Affairs - - - 92 055100200100 Bureau Of Chieftaincy Affairs - - - 93 055100300100 Bureau Of Rural And Community Development - - - - TOTAL SOCIAL SECTOR - - - - SUMMARY BY SECTOR - A ADMINISTRATION SECTOR - - - B ECONOMIC SECTOR - - - C LAW AND JUSTICE SECTOR - - - D REGIONAL SECTOR - - - E SOCIAL SECTOR - - - TOTAL (A) - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 64 NOTE 11 SALARIES AND WAGES (EMPLOYEES BENEFITS) PERSONNEL COST (A) ACTUAL FINAL BUDGET ACTUAL SECTORS 2023 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ ADMINISTRATION SECTOR 3,851,673,032.63 3,226,702,872.19 (624,970,160.44) 3,174,342,594.49 ECONOMIC SECTOR 2,656,967,981.22 3,951,483,405.42 1,294,515,424.20 2,622,593,852.72 LAW AND JUSTICE SECTOR 221,652,135.10 236,357,631.25 14,705,496.15 212,011,458.49 REGIONAL SECTOR 14,420,728.51 14,879,486.53 458,758.02 15,118,320.86 SOCIAL SECTOR 15,051,526,820.44 16,150,823,561.45 1,099,296,741.01 13,663,367,497.31 TOTAL (A) 21,796,240,697.90 23,580,246,956.84 1,784,006,258.94 19,687,433,723.87 PERSONNEL ANALYSIS (B) ACTUAL FINAL BUDGET ACTUAL 2023 2023 VARIANCE 2022 TOTAL NO OF EMPLOYEES AT THE BEGINNING OF THE YEAR 18,530 18,530 - 19,273 TOTAL NO OF EMPLOYEES EMPLOYED IN THE YEAR 895 895 - 433 TOTAL NO OF EMPLOYEES RETIRED/LEFT DURING THE YEAR (324) (324) - (1,176) TOTAL NO OF EMPLOYEES AT THE END OF THE MID-YEAR 19,101 19,101 - 18,530 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 65 PERSONNEL ANALYSIS © TOTAL TOTAL NUMBER TOTAL NUMBER SECONDARY NUMBER CIVIL SCHOOLS POLITICAL S/N MONTH SERVANT AMOUNT(₦) TEACHERS AMOUNT(₦) APPOINTEES AMOUNT(₦) TOTAL AMOUNT(₦) 1 JANUARY 9649 776,364,661.61 8741 765,177,947.65 133 63,689,807.85 18523 1,605,232,417.11 2 FEBRUARY 9622 786,388,235.03 8725 763,855,165.04 153 69,705,464.09 18500 1,619,948,864.16 3 MARCH 9684 848,156,280.69 8686 796,368,568.24 155 64,895,052.94 18525 1,709,419,901.87 4 APRIL 9637 819,307,911.64 8670 757,836,492.55 155 62,202,634.29 18462 1,639,347,038.48 5 MAY 9607 817,084,813.92 8633 769,768,292.40 156 60,674,059.29 18396 1,647,527,165.61 6 JUNE 9644 811,324,688.77 8591 761,186,861.59 161 65,749,727.75 18396 1,638,261,278.11 7 JULY 9571 824,049,520.36 8567 765,715,841.94 162 63,156,163.45 18300 1,652,921,525.75 8 AUGUST 9539 849,722,115.36 8537 805,078,638.89 178 72,864,115.95 18254 1,727,664,870.20 9 SEPTEMBER 9623 876,008,917.83 8525 872,644,020.07 201 83,036,590.67 18349 1,831,689,528.57 10 OCTOBER 9614 880,460,129.08 8501 845,440,743.15 211 96,128,760.08 18326 1,822,029,632.31 11 NOVEMBER 9744 919,918,151.06 8473 842,477,700.00 239 100,308,186.14 18456 1,862,704,037.20 12 DECEMBER 9905 910,695,518.20 8941 857,484,662.97 255 98,285,799.91 19101 1,866,465,981.08 TOTAL (A) 10,119,480,943.55 9,603,034,934.49 900,696,362.41 20,623,212,240.45 OTHERS: LEAVE BONUS 712,058,003 PALLIATIVE 383,505,000.00 CORPERS ALLOWANCE 55,983,715.81 REPATRIATION 15,738,214.67 LOCUM/INTERN 5,743,523.68 TOTAL (B) 1,173,028,457.45 TOTAL SALARY DUE JAN - DEC.,2023 (A+B) 21,796,240,697.90 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 66 NOTE 12: SOCIAL BENEFITS & SOCIAL CONTRIBUTION CODE DETALS ACTUAL 2023 FINAL BUDGET 2023 VARIANCE ACTUAL 2022 ₦ ₦ ₦ ₦ 22010102 PENSION 7,222,677,460.14 7,261,027,305.85 38,349,845.71 6,579,770,264.43 22010101 GRATUITY 1,200,000,000.00 1,200,000,000.00 - 2,587,320,151.63 PENSION/MAINTENANCE FOR PAST POLITICAL OFFICE HOLDERS (GOVS. & 22010104 DEP. GOVS.) 229,647,971.51 216,000,000.00 (13,647,971.51) - 10% CONTRIBUTION TO RETIREMENT 21020202 SAVINGS FUND ACCOUNT 215,494,326.73 289,700,000.00 74,205,673.27 209,455,420.77 22010103 DEATH BENEFIT 5% CONTRIBUTION TO REDEEMABLE 21020202 RETIREMENT FUND ACCOUNT 122,045,573.10 134,000,000.00 11,954,426.90 - 22020649 ACTUARIAL VALUATION - - - - 21020101 NON-REGULAR ALLOWANCE - - TOTAL 8,989,865,331.48 9,100,727,305.85 110,861,974.37 9,376,545,836.83 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 67 NOTE 13: OVERHEAD COST ECONOMIC ACTUAL S/N CODE EXPENDITURE DETAILS 2023 FINAL BUDGET 2023 VARIANCE ACTUAL 2022 ₦ ₦ ₦ ₦ 1 220201 TRAVEL & TRANSPORT- GENERAL 4,264,328,273.99 7,006,852,826.15 2,742,524,552.16 1,872,915,791.24 2 220202 UTILITIES-GENERAL 144,749,611.73 578,835,668.30 434,086,056.57 594,725,843.36 3 220203 MATERIALS & SUPPLIES-GENERAL 690,993,403.60 840,797,885.44 149,804,481.84 1,154,701,712.17 MAINTENANCE SERVICES- 4 220204 GENERAL 1,711,428,412.84 1,581,509,839.94 (129,918,572.90) 696,778,243.07 5 220205 TRAINING GENERAL 518,974,372.65 1,113,168,346.08 594,193,973.43 402,687,400.72 6 220206 OTHER SERVICES- GENERAL 21,210,544,060.64 20,361,533,738.66 (849,010,321.98) 12,596,656,824.88 CONSULTING & PROFESSIONAL 7 220207 SERVICES-GENERAL 572,727,127.66 599,206,886.80 26,479,759.14 961,567,367.60 8 220208 FUEL & LUBRICANTS- GENERAL 726,102,088.50 1,427,487,961.17 701,385,872.67 783,424,800.00 9 220209 FINANCIAL CHARGES- GENERAL 240,950.00 - (240,950.00) 34,472,474.97 MISCELLANEOUS EXPENSES 10 220210 GENERAL 4,896,387,998.75 6,325,231,856.31 1,428,843,857.56 3,338,385,067.33 TOTAL 34,736,476,300.36 39,834,625,008.85 5,098,148,708.49 22,436,315,525.34 GOVERNMENT HOUSE & PROTOCOL 2019 Outstanding R/G to GH&P - 60,000,000.00 2020 Outstanding R/G to GH&P (Part Pmt) - 240,000,000.00 2019 Outstanding R/G to GH&P - 100,000,000.00 TOTAL - 400,000,000.00 GRAND TOTAL 34,736,476,300.36 22,036,315,525.34 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 68 NOTE 13: OVERHEAD COST ADMIN ACTUAL FINAL BUDGET ACTUAL S/NO CODE SECTORS 2023 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 1 A ADMINISTRATION SECTOR 10,284,747,953.92 13,436,302,172.14 3,151,554,218.22 7,680,239,437.55 2 B ECONOMIC SECTOR 22,046,185,220.12 23,785,902,827.86 1,739,717,607.74 13,394,565,997.15 3 C LAW AND JUSTICE SECTOR 268,876,177.66 270,082,766.26 1,206,588.60 347,280,821.40 4 D REGIONAL SECTOR 5,904,100.00 6,203,000.00 298,900.00 2,310,000.00 5 E SOCIAL SECTOR 2,130,762,848.66 2,336,134,242.59 205,371,393.93 1,011,919,269.24 TOTAL 34,736,476,300.36 39,834,625,008.85 5,098,148,708.49 22,436,315,525.34 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 69 NOTE 14: SUBVENTION/GRANTS TO TERTIARY INSTITUTIONS AND PARASTATALS ECONOMIC FINAL BUDGET S/NO CODE EXPENDITURE DETAILS ACTUAL 2023 2023 VARIANCE ACTUAL 2022 ₦ ₦ ₦ ₦ 1 220401 GRANTS TO PARASTATALS 12,659,207,454.96 13,578,886,219.64 919,678,764.68 14,558,587,445.50 TOTAL 12,659,207,454.96 13,578,886,219.64 919,678,764.68 14,558,587,445.50 2018 SUBVENTION 2018 SUBVENTION PAID IN JAN. - DEC., PAID IN JAN. - DEC., 2023 2022 EKSU 520,000,000.00 260,000,000.00 COLLEGE IJERO 41,037,079.08 20,518,539.54 EKSUTH 358,022,632.58 179,011,316.29 BOUESTI 351,737,276.00 175,868,638.00 CIVIL DEFENCE - 583,333.00 NIGERIAN LEGION - 150,000.00 JUDICIARY SER COMM 10,865,332.00 5,432,666.00 JUDICIARY 79,753,549.00 77,103,546.00 EKITI UNITED FOOTBALL - 3,800,000.00 TOTAL ( B) 1,361,415,868.66 722,468,038.83 Amount Due for the Year (A- B) 11,297,791,586.30 13,836,119,406.67 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 70 NOTE 15: SUBSIDIES ECONOMIC FINAL BUDGET ACTUAL S/NO CODE EXPENDITURE DETAILS ACTUAL 2023 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 1 TOTAL - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 71 NOTE 16: DEPRECIATION CHARGES S/NO DETAILS 2023 2022 REF. NOTE ₦ ₦ PPE 1 BUILDING 1,914,137,952.53 1,929,948,155.91 32 2 INFRASTRUCTURE 10,414,912,582.54 10,380,647,109.50 32 3 PLANT AND MACHINERY 289,873,496.15 319,271,063.00 32 4 TRANSPORTATION EQUIPMENT 2,068,487,337.00 2,155,410,561.03 32 5 OFFICE EQUIPMENT 1,393,869,051.03 1,557,004,415.33 32 6 FURNITURES AND FITTINGS 747,678,814.40 595,735,861.40 32 7 SPECIALISED ASSETS 146,902,482.13 156,801,900.14 32 INVESTMENT PROPERTY: 8 BUILDINGS 493,625,952.04 503,699,951.06 33 TOTAL 17,469,487,667.82 17,598,519,017.38 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 72 NOTE 17: IMPAIRMENT CHARGES S/NO DETAILS 2023 2022 REF. NOTE ₦ ₦ PPE 1 BUILDING 2 INFRASTRUCTURE 3 PLANT AND MACHINERY 4 TRANSPORTATION EQUIPMENT 5 OFFICE EQUIPMENT 6 FURNITURES AND FITTINGS 7 SPECIALISED ASSETS INVESTMENT PROPERTY 8 BUILDINGS INTANGIBLE ASSETS INVESTMENTS TOTAL - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 73 NOTE 18: AMORTIZATION CHARGES S/NO DETAILS 2023 2022 REF. NOTE ₦ ₦ TOTAL - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 74 NOTE 19: BAD DEBT CHARGES S/NO DETAILS 2023 2022 REF. NOTE ₦ ₦ FOREIGN BAD DEBT CHARGES BILATERAL BAD DEBT CHARGES MULTILATERALL BAD DEBT CHARGES DOMESTIC BAD DEBT CHARGES BAD DEBTS CHARGES - FEDERAL BAD DEBTS CHARGES - STATES BAD DEBTS CHARGES - LOCAL GOVERNMENTS BAD DEBTS CHARGES - MDAS BAD DEBTS CHARGES - COMMERCIAL DEBTS BAD DEBTS CHARGES - OTHER DEBTS TOTAL - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 75 NOTE 20: PUBLIC DEBT CHARGES ACTUAL FINAL BUDGET VARIANCE ACTUAL CODE DETALS 2023 2023 2022 ₦ ₦ ₦ ₦ PUBLIC DEBT CHARGES: 22020647 DEBTS SERVICES ( JUDGEMENT DEBT) 644,654,687.94 10 Ekiti State IGR Contribution to Local 22020645 Government Joint Account 170,945,438.38 22020901 FINANCIAL CHARGES 2,573,614,325.60 220206 ECOLOGICAL FUND 914,646,712.29 220602 DOMESTIC LOAN INTEREST CHARGES 5,447,127,289.28 10,128,262,369.27 220601 FOREIGN LOAN INTEREST CHARGES 318,985,369.86 14,000,313,446.40 8,234,200,787.26 349,327,586.82 TOTAL (A) 5,766,112,659.14 14,000,313,446.40 14,781,451,120.30 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 76 NOTE 21: TRANSFER FROM OTHER GOVERNMENT ENTITIES ADMINISTRATIVE FINAL BUDGET S/N Code ACTUAL 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ 10000000000 Administration Sector 1 011100100100 Government House And Protocol - - - - 2 011100100200 Deputy Governor's Office - - - - 3 011100300100 Ekiti State Boundary Commission - - - - 4 011100400100 Ekiti State Sustainable Development Goal - - - - 5 011100500100 Ekiti State Micro Finance And Enterprise Development Agency - - - - 6 011100600100 Ekiti State Emergency Management Agency - - - - 7 011100700100 Ekiti State Bureau Of Public Procurement - - - - 8 011101000100 Office Of Transformation And Strategy - - - - 9 011102100100 Ekiti State Liaison Office Abuja - - - - 10 011102100500 Ekiti State Liaison Office Lagos - - - - 11 011103300100 Ekiti State Aid Control Agency - - - - 12 011103700100 Muslim Pilgrim Board - - - - 13 011103800100 Christian Pilgrim Board - - - - 14 011111200100 General Adminsitration Department - - - - 15 011111300100 Ekiti State Pension Commission - - - - 16 011111300200 Pension Transition Arrangement Department - - - - 17 011113200100 Inter-Governmental And Integration Affairs - - - - 18 011200100100 Ekiti State House Of Assembly - - - - 19 012300100100 Ministry Of Information And Value Orientation - - - - 20 012300300100 Broadcasting Service Of Ekiti State - - - - 21 012500600100 Office Of Establishment And Service Matters - - - - 22 012500700100 Office Of Capacity Development And Reform - - - - 23 014000100100 Ekiti State Auditor General Office - - - - 24 014000200100 Local Government Auditor General Office - - - - 25 014700100100 Ekiti State Civil Service Commission - - - - 26 014800100100 Ekiti State Independence Electoral Commission - - - - 27 016101300200 Political And Economic Affairs - - - - 28 016101700100 Cabinet And Special Services - - - - TOTAL ADMINISTRATION SECTOR - - - - - 020000000000 ECONOMIC SECTOR - 29 021500100100 Ministry Of Agriculture And Food Security - - - - 30 021510200100 Agricultural Development Programme - - - - 31 021510900100 Ekiti State Forestry Commission - - - - 32 021511000100 Fountain Marketing Agricultural Agency - - - - 33 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. - - - - 34 022000100100 Ministry Of Finance - - - - 35 022000700100 Office Of The Accountant General - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 77 NOTE 21: TRANSFER FROM OTHER GOVERNMENT ENTITIES ADMINISTRATIVE FINAL BUDGET S/N Code ACTUAL 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ 36 022000701100 Central Internal Audit - - - - 37 022000800100 Ekiti State Board Of Internal Revenue Service - - - - 38 022000800200 Signage And Advertisement Agency - - - - 39 022200100100 Ministry Of Investment, Trade And Innovations - - - - 40 022700100100 Bureau Of Employment, Labour And Productivity - - - - 41 022700700100 Job Creation And Employment Agency - - - - 42 022800100100 Bureau Of Information, Communication And Technology (ICT) - - - - 43 023100100100 Ekiti State Electricity Board - - - - 44 023300100100 Ekiti State Mineral Resources Development Agency - - - - 45 023400100100 Ministry Of Works And Transportation - - - - 46 023400100300 Ekiti State Traffic Management Agency - - - - 47 023400100400 Ekiti State Public Works Corporation - - - - 48 023600100100 Ministry Of Arts, Culture And Tourism Development - - - - 49 023800100100 Ministry Of Budget And Economic Planning - - - - 50 023800200100 State Bureau Of Statistics - - - - 51 025000100100 Fiscal Responsibility Commission - - - - 52 025200100100 Ekiti State Water Coorporation - - - - 53 025200100200 State Rural Water Supply And Sanitation Agency - - - - 54 025300000000 Ministry Of Housing And Urban Development - - - - 55 025301000100 Ekiti State Housing Corporation - - - - 56 026000100100 Bureau Of Lands - - - - 57 026000100200 Office Of Surveyor General - - - - 58 026000100400 Urban Renewal Agency - - - - 59 026100100100 Ministry Of Infrastructure And Public Utilities - - - - TOTAL ECONOMIC SECTOR - - - - - 030000000000 LAW & JUSTICE SECTOR - 60 031800100100 The Judiciary - - 61 031801100100 Ekiti State Judicial Service Commission - - 62 032600000000 Ministry Of Justice - - - - 63 032600100100 Ekiti State Citizen's Right - - 64 032600100200 Office Of Public Defender - - - - 65 032600100300 Ekiti State Law Reform Commission - - TOTAL LAW & JUSTICE SECTOR - - - - - 040000000000 REGIONAL SECTOR - 66 045102100100 Ministry Of Regional and Special Duties - - - - 67 045102100200 Serve EKS Steering Committee - - 68 045102100300 Serve EKS - - 69 045102100400 Subvention To Dawn Commission - - TOTAL REGIONAL SECTOR - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 78 NOTE 21: TRANSFER FROM OTHER GOVERNMENT ENTITIES ADMINISTRATIVE FINAL BUDGET S/N Code ACTUAL 2023 2023 VARIANCE ACTUAL 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ - - 050000000000 SOCIAL SECTOR - - 70 051300100100 Ministry Of Youth And Sport Development - - - - 71 051305200100 Ekiti State Sport Council - - - - 72 051305300100 Ekiti State Office Of Disability - - - - 73 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare - - - - 74 051700100100 Ministry Of Education, Science And Technology - - - - 75 051700100400 Ekiti State Libabry Board - - - - 76 051700100500 Education Trust Funds - - - - 77 051700100600 State Universal Basic Education Board - - - - 78 051701000100 Agency For Adult And Non Formal Education - - - - 79 051702600100 School Of Agriculture And Enterprise Agency - - - - 80 051705300100 Ekiti State Board For Technical And Vocational Education - - - - 81 051705400100 Ekiti State Scholarship Board - - - - 82 051705500100 Ekiti State Teaching Service Commission - - - - 83 052100100100 Ministry Of Health And Human Services - - - - 84 052100200100 Ekiti State Health Insurance Scheme - - - - 85 052100300100 Primary Healthcare Development - - - - 86 052110200100 Hospital Management Board - - - - 87 052110400100 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT (EKSDMA)) - - - - 88 053500100100 Ministry Of Environment - - - - 89 053501600100 State Environmental Protection Agency - - - - 90 053505300100 Ekiti State Waste Management Board - - - - 91 055100100100 Ministry Of Local Government Affairs - - - - 92 055100200100 Bureau Of Chieftaincy Affairs - - - - 93 055100300100 Bureau Of Rural And Community Development - - - - - TOTAL SOCIAL SECTOR - - - - - SUMMARY BY SECTOR - A ADMINISTRATION SECTOR - - - - B ECONOMIC SECTOR - - - - C LAW AND JUSTICE SECTOR - - - - D REGIONAL SECTOR - - - - E SOCIAL SECTOR - - - - TOTAL (A) - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 79 NOTE 21: TRANSFER TO OTHER GOVERNMENT ENTITIES BY SPECIAL PROGRAMMES/PROJECTS ACTUAL FINAL BUDGET ACTUAL SUPPL. NO 2023 2023 VARIANCE 2022 ₦ ₦ ₦ 9A Special Programmes/Projects 2,595,285,076.71 4,274,663,314.90 21,345,904.76 3,204,531,597.93 9B Projects Financed by grants 1,658,032,333.43 2,553,862,258.67 TOTAL 4,253,317,410.14 4,274,663,314.90 21,345,904.76 5,758,393,856.60 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 80 NOTE 22: GAIN /LOSS ON DISPOSAL OF ASSET S/NO DETAILS 2023 2022 REF. NOTE ₦ ₦ DISPOSAL OF PPE DISPOSAL OF INVESTMENT PROPERTY DISPOSAL OF INTANGIBLE ASSET TOTAL NOTE 23: GAIN / LOSS ON EXCHANGE TRANSACTION S/NO DETAILS 2023 2022 REF. NOTE ₦ ₦ GAIN ON EXCHANGE TRANSACTION LOSS ON EXCHANGE TRANSACTION TOTAL REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 81 NOTE 24: SHARE OF SURPLUS/(DEFICITS) IN ASSOCIATE/JOINT VENTURES S/NO DETAILS 2023 2022 REF. NOTE ₦ ₦ TOTAL NOTE 25: MINORITY INTEREST SHARE OF SURPLUS/(DEFICIT) S/NO DETAILS 2023 2022 REF. NOTE ₦ ₦ MINORITY INTEREST SHARE OF SURPLUS/(DEFICIT) TOTAL REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 82 NOTE 26: CASH AND CASH EQUIVALENT AS AT 31/12/2023 RECONCILED ACCOUNTANT-GENERAL'S CASH BOOK BALANCE AS AT 31/12/2023 DECEMBER, 2023 DECEMBER, 2022 CLOSING BALANCES CLOSING BALANCES S/NO MDA BANKS ACCOUNT DETAILS ₦ ₦ 1 Treasury Access E- PAYROLL MDAS 15,000.00 - 2 Treasury Access E- PAYROLL PENSION 35,367.23 - 3 Treasury Access EKSG TREASURY ACCOUNT - 874,884,149.80 4 Treasury Access CSS 2,182,187,669.43 78,197,237.24 5 Treasury Access FAAC - 3,539,917,238.33 6 Treasury Access HEALTH INTERVENTION 402,827,673.21 443,275,573.53 7 Treasury Access FAAC VAT 5,991,472.74 - 8 Treasury Access CAPITAL 2,560,104,424.65 9 Treasury ECO CAPITAL - 418,230.93 10 Treasury ECO COVID - 19 49,935.00 - 11 Treasury FIRST ECOLOGICAL FUND 632,659,318.36 105,201,797.88 12 Treasury FIRST SOVEREIGN WEALTH 766,299,982.80 - 13 Treasury HERITAGE IGR - 67,289,904.58 14 Treasury KEYSTONE IGR 2,000,083,796.66 83,796.66 15 Treasury POLARIS CRF 79,296,670.89 166,994,028.75 16 Treasury PREMIUM TRUST FAAC 44,594,327.86 (1,500,561,645.98) 17 Treasury PREMIUM TRUST IGR 2,696,241,870.35 684,195,478.60 18 Treasury PREMIUM TRUST TSA 6,476,380,528.53 19 Treasury PREMIUM TRUST CSS 2,000,003,500.00 - 20 Treasury PROVIDUS RESERVE 269,732.17 269,732.17 21 Treasury STANBIC CAPITAL 19,262.04 19,262.04 22 Treasury STANBIC IGR 25,350.60 - 23 Treasury STERLING RESERVE FUND 405,619.64 54,405,173.39 24 Treasury STERLING CSS REFUND 91,192,664.74 37,001,708.18 25 Treasury STERLING CACS REPAYMENT 95,068,974.69 128,037,068.04 26 Treasury STERLING CACS 2 28,596,851.57 28,596,851.57 27 Treasury STERLING VAT 15,493,645.42 131,447,749.93 28 Treasury STERLING CAPITAL 2,064,454,891.98 364,456,351.33 29 Treasury STERLING OJA OBA 31,449,129.89 26,835,929.89 30 Treasury STERLING TSA RESERVE 18,098,140.65 18,098,140.65 31 Treasury STERLING SEVERANCE 3,873,992.08 5,885,716.48 32 Treasury STERLING IGR EXPENDITURE 2,046,546,852.44 61,115.12 33 Treasury UBA CAPITAL - 5,679,204.11 34 Treasury UBA FURNITURE ALLOWANCE 5,861,731.85 5,459,824.47 35 Treasury UBA IGR EXPENDITURE -270.41 -202.88 36 Treasury UBA COVID - 19 PANDEMIC 350.00 350.00 37 Treasury UBA SOVEREIGN WEALTH 1,002,000,187.75 - 38 Treasury UNION CAPITAL 64,901.02 64,901.59 39 Treasury UNION LAPTOP REPAYMENT 3,988,253.69 - 40 Treasury UNITY IGR EXPENDITURE 2,001,261,214.80 1,261,214.28 41 Treasury UNITY UNSERVICEABLE VEHICLES - 3.41 42 Treasury UNITY SURWASH 1,001,170,477.00 43 Treasury WEMA NG CARES 815,961,174.47 106,110.23 44 Treasury WEMA EKSG REMMITTANCE 105.75 59.75 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 83 NOTE 26: CASH AND CASH EQUIVALENT AS AT 31/12/2023 RECONCILED ACCOUNTANT-GENERAL'S CASH BOOK BALANCE AS AT 31/12/2023 DECEMBER, 2023 DECEMBER, 2022 45 Treasury WEMA INTEREST 403,967.36 403,967.36 46 Treasury WEMA ODUA SHARES 65,780.85 479,955.89 47 Treasury WEMA OJA-OBA MODERN MARKET 1,904.00 1,904.00 48 Treasury WEMA UNICEF GCC 1,883.38 1,883.38 49 Treasury WEMA SFTAS 31,488,923.45 16,541,614.59 50 Treasury ZENITH CRF 5,351,180.02 5,361,180.02 51 Treasury ZENITH IGR EXPENDITURE 208.75 - TOTAL 29,109,888,619.35 5,290,372,559.31 2023 2022 1 Treasury ACCESS DRV LICENCE - 599,900.00 2 Treasury ACCESS LEGAL FEE 258,931.21 258,931.21 3 Treasury ACCESS EKSG CONS REV ACCOUNT 11,983,731.85 499,044.05 4 Treasury ECO EKSG IGR COLLECTION ACCOUNT - 515,653.81 5 Treasury FCMB EKSG PAYDIRECT ACCT WHT/ STAMP DUTY 9,051,862.29 113,083,176.93 6 Treasury FIDELITY EKSG REVENUE ACCOUNT 17,615,751.42 17,615,751.42 7 Treasury FIDELITY EKSG TAXI & BUS FEES 1,236,446.25 1,236,446.25 8 Treasury FIRST EKSG REVENUE ACCOUNT - 2,966,325.00 9 Treasury FIRST EKSG IGR CONSUL ACCT - 250,650.00 10 Treasury FIRST EKSG PLATE NUMBER 7,609,365.36 - 11 Treasury FIRST EKSG CONSOLIDATED IGR ACCOUNT 101,791,898.11 3,627,165.59 12 Treasury FIRST EKSG BIRTS/SHF 4,491,752.99 13 Treasury FIRST EKSG REVENUE ACCOUNT (4,481,325.00) 14 Treasury HERITAGE COMM DEVELOPMENT - 95,626,529.55 15 Treasury HERITAGE EKSG CONSOLIDATED IGR ACCOUNT - 96,803,894.17 16 Treasury KEYSTONE EKS IGR COLLECTION ACCOUNT 168,228.16 300,162.74 17 Treasury POLARIS EKSG IGR REMITTANCE 735,991.92 712,213.55 18 Treasury POLARIS EKSG VEHICLE REG 45,670.88 45,670.88 19 Treasury POLARIS EKSG IGR PAYDIRECT 59,172,086.08 38,759,423.99 20 Treasury PROVIDUS EKSG IGR CONSOLIDATED 253,490,900.14 21,342,101.12 21 Treasury STANBIC IBTC EKSG IGR CENTRAL REMIT ACCOUNT 4,769,871.16 4,456,359.51 22 Treasury STERLING EKSG IGR E-PAY ACCOUNT - 1.00 23 Treasury UBA EKSG GOVT. CONS. IGR 33,483,519.08 10,183,480.13 24 Treasury UNION EKSG TIPPER 958.25 - 25 Treasury UNION EKSG INTERSWITCH PAYDIRECT IGR 2,946,539.52 - 26 Treasury UNION EKSG HOUSING DEBT RECOVERY 27,184,626.00 - 27 Treasury WEMA REVENUE E-PAY ACCOUNT 2,122,288.48 3,123,325.73 28 Treasury WEMA EKSG TRYCIRCLE/AKOTO 381,363.95 381,417.95 29 Treasury ZENITH EKSG IGR ACCOUNT - 796,423.99 30 Treasury ZENITH EKSG IGR DISTRI ACCT 13,524,421.50 8,592,344.15 TOTAL © TOTAL 547,584,879.60 421,776,392.72 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 84 NOTE 26: CASH AND CASH EQUIVALENT AS AT 31/12/2023 RECONCILED ACCOUNTANT-GENERAL'S CASH BOOK BALANCE AS AT 31/12/2023 DECEMBER, 2023 DECEMBER, 2022 RECONCILED CASH BOOK BALANCES OF MDAs AS AT 31/12/2023 MDA 2023 2022 EDUCATION TRUST 1 2,840,823.76 FUND 8,642,708.23 2 SUBEB 2,291,209,653.99 2,391,395,284.40 TOTAL 2,294,050,477.75 2,400,037,992.63 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 85 NOTE 26: CASH AND CASH EQUIVALENT AS AT 31/12/2023 RECONCILED ACCOUNTANT-GENERAL'S CASH BOOK BALANCE AS AT 31/12/2023 DECEMBER, 2023 DECEMBER, 2022 RECONCILED CASH BOOK BALANCES: EXTERNAL FINANCE (PFMU) 2023 2022 BALANCE B/F 1,592,621,549.97 1,557,685,836.44 TOTAL LOAN ADD: 14,370,926,566.51 7,270,698,725.78 RECEIVED DURING THE 15,963,548,116.48 8,828,384,562.22 AMOUNT UTILIZED LESS: (9,406,574,388.49) (7,235,763,012.25) DURING THE YEAR CLOSING BALANCE 6,556,973,727.99 1,592,621,549.97 - RECONCILED CASH BOOK BALANCES: EXTERNAL FINANCE (SDG) 2023 2022 BALANCE B/F 303,749.41 560,005.69 TOTAL LOAN ADD: - 100,000.00 RECEIVED DURING THE 303,749.41 660,005.69 AMOUNT UTILIZED LESS: - (356,256.28) DURING THE YEAR CLOSING BALANCE 303,749.41 303,749.41 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 86 NOTE 26: CASH AND CASH EQUIVALENT AS AT 31/12/2023 RECONCILED ACCOUNTANT-GENERAL'S CASH BOOK BALANCE AS AT 31/12/2023 DECEMBER, 2023 DECEMBER, 2022 RECONCILED CASH BOOK BALANCES: EXTERNAL FINANCE (MINISTRY OF HEALTH) 2023 2022 BALANCE B/F 79,906,350.52 875,489,199.64 TOTAL LOAN ADD: 74,643,760.00 17,382,450.00 RECEIVED DURING THE 154,550,110.52 892,871,649.64 AMOUNT UTILIZED LESS: (150,271,294.15) (812,965,299.12) DURING THE YEAR CLOSING BALANCE 4,278,816.37 79,906,350.52 RECONCILED CASH BOOK BALANCES: EXTERNAL FINANCE (PRIMARY HEALTH CARE DEV. AGENCY) 2023 2022 BALANCE B/F 209,691,007.35 236,524,213.50 TOTAL LOAN ADD: 424,920,867.15 170,893,633.00 RECEIVED DURING THE 634,611,874.50 407,417,846.50 AMOUNT UTILIZED LESS: (331,069,728.16) (197,726,839.15) DURING THE YEAR CLOSING BALANCE 303,542,146.34 209,691,007.35 - DOLLAR ACCOUNT 2023 2022 S/NO AMOUNT ($) AMOUNT ($) 1 Treasury WEMA COVID-19 DOLLAR 100 100 2 Treasury UNITY SURWASH 999,836 - TOTAL 999,936 100 TOTAL (B) NAIRA VALUE 100 *N897.60 897,542,177.00 44,808.00 NOTE: The Closing Rate of dollar to Naira was N897.60 as at 31st December, 2023 TOTAL CASH BOOK BALANCES 39,714,164,593.81 9,994,754,409.91 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 87 NOTE 27 A: RECEIVABLES (ADVANCES) S/NO MDA AS AT 31/12/2023 AS AT 31/12/2022 REF. NOTE TREASURY ₦ ₦ 1 WEMA SHARES 46,765,785.84 46,882,982.63 12 2 ADVANCES 3,301,977,365.21 3,185,913,236.96 3 Loan to other tiers of Government 1,124,567,891.18 1,218,937,350.62 4 Tax Receivable 2,268,328,998.85 - TOTAL RECEIVABLE 6,741,640,041.08 4,451,733,570.21 NOTE 27 B: ARREAS OF REVENUE MDA 2023 2022 REF. NOTE ₦ ₦ REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 88 NOTE 28: PREPAYMENTS MDA 12/31/2023 12/31/2022 REF. NOTE ₦ ₦ TREASURY 3,111,844,583.00 1,981,973,174.00 13 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 89 NOTE 29 A : INVENTORIES S/NO CLASSIFICATION BY FUNCTION AS AT 31/12/2023 AS AT 31/12/2022 REF. NOTE ₦ ₦ 1 ENGINEERING STORES - 2 MEDICAL STORES 465,000.00 620,000.00 3 INDUSTRIAL & CHEMICAL STORES - 4 AMMUNITIONS - 5 FUEL & LUBRICANTS - 6 AGRICULTURAL INPUTS - 7 FARM STOCK - 8 SCHOLASTIC MATERIALS - 9 STATIONERIES STORES 4,932,912.60 241,241.28 10 PRINTED MATERIALS 91,710,412.68 95,339,500.00 11 BUILDING MATERIALS - 12 STRATEGIC STOCK PILES - 13 UNISSUED CURRENCY - STAMPS & OTHER POSTAL SERVICES SUPPLIES 14 HELD FOR SALE 15,750.00 21,000.00 15 PROPERTY HELD FOR SALE 391,000.00 391,000.00 16 AIRCRAFT SPARE STORE - 17 COMPUTER/INFORMATION TECHNOLOGY STORE 9,111.11 18 PROVISIONAL STORE 800,000.00 19 EQUIPMENT STORE 1,511,127.92 462,000.00 20 PROJECTS STORE (IPPIS, GIFMIS, IPSAS , ETC) - - 21 ELECTRICAL/ELECTRONIC STORE - 28,000.00 22 GRAINS STORE - 23 PERISHABLE STORE - 24 MOTOR SPARE STORE - 25 RAIL SPARE STORE - 26 SHIP SPARE STORE - 27 FURNITURE STORE - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 90 28 PLANT/ EQUIPMENT STORE - 29 PLANT/ EQUIPMENT SPARE STORE - 30 ANIMAL FEED STORE - 31 VETERINARY STORE - 32 CLASS WARE/APPARATUS STORE - 33 LABORATORY EQUIPMENT STORE - 34 UNIFORM STORE 734,000.00 35 OTHER STOCKS - WORK-IN-PROGRESS (INVENTORIES UNDER 36 CONSTRUCTION) - - TOTAL 100,569,314.31 97,102,741.28 NOTE 29 B : INVENTORIES BY SECTOR S/NO CLASSIFICATION BY SECTORS AS AT 31/12/2023 AS AT 31/12/2022 REF. NOTE ₦ ₦ ADMINISTRATION SECTOR 1,725,000.00 ECONOMIC SECTOR 89,813,094.31 LAW AND JUSTICE SECTOR - REGIONAL SECTOR - SOCIAL SECTOR 9,031,220.00 TOTAL 100,569,314.31 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 91 NOTE 30: LONG TERM LOANS S/NO DETAILS AS AT 31/12/2023 AS AT 31/12/2022 REF. NOTE ₦ ₦ ₦ 1 DOMESTIC LOAN LOAN TO LOCAL GOVERNMENTS 2 FOREIGN LOAN TOTAL - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 92 NOTE 31: INVESTMENTS S/NO ` AS AT 31/12/2023 AS AT 31/12/2023 AS AT 31/12/2022 REF. NOTES LOCAL INVESTMENTS ₦ ₦ STOCKS (SHARES IN QUOTED 1 COMPANIES): 826,947,249.50 OKOMU OIL 26,000,000.00 MTN NIG. COMM 140,708,040.00 STANBIC 4,109,350.00 WEMA BANK - Reconstruction 745,158,730.50 ZENITH 69,876,480.00 GTHC 14,897,871.98 WEMA BANK 88,979,809.52 OANDO 11,550,000.00 Total Stocks Value 1,101,280,282.00 1,101,280,282.00 IKUN EKITI DIARY FARM & 2 PRODUCTIONS (ASSOCIATE) 988,244,342.00 988,244,342.00 3 IRE CLAY PRODUCTS LTD (ASSCIATE) 186,900,000.00 186,900,000.00 TOTAL 2,276,424,624.00 2,002,091,591.50 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 93 NOTE 32: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (PPE) NOTE 32A TRANSPORTATION PLANT & EQUIPMENT(FIXED OFFICE FURNITURES & SPECIALISED LAND BUILDING INFRASTRUCTURE MACHINERY ASSET GENERAL) EQUIPMENT FITTINGS ASSET TOTAL PPE DEPRECIATION RATE 0% 2% 5% 10% 20% 25% 20% 10% ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ COST AS AT 1/1/2023 21,184,532,650.48 66,319,320,623.23 162,555,448,110.25 1,780,361,106.82 3,639,535,413.18 1,312,274,474.40 407,764,009.39 1,411,217,101.28 258,610,453,489.02 ADDITION DURING THE YEAR 79,752,610.75 1,139,437,987.06 11,065,956,570.30 25,295,394.54 1,720,794,440.88 904,462,958.11 1,355,450,626.40 57,807,720.00 16,348,958,308.04 WIP COMPLETED (CLASSIFIED) - - 9,019,979,602.72 - - - - - 9,019,979,602.72 DISPOSAL - - - - - - - REVALUATION SURPLUS - 28,248,139,016.45 34,676,846,970.20 1,093,078,460.19 4,982,106,830.94 3,358,738,771.60 1,975,179,436.22 - 74,334,089,485.59 COST AS AT 31/12/2023 21,264,285,261.23 95,706,897,626.74 217,318,231,253.47 2,898,734,961.54 10,342,436,685.00 5,575,476,204.11 3,738,394,072.01 1,469,024,821.28 358,313,480,885.37 DEPRECIATION: - DEPRECIATION AS AT 01/01/2023 - 30,178,087,172.36 45,057,494,079.70 1,412,349,523.19 7,137,517,391.97 4,915,743,186.93 2,570,915,297.62 156,801,900.14 91,428,908,551.91 DEPRECIATION CHARGE FOR THE PERIOD - 1,914,137,952.53 10,414,912,582.54 289,873,496.15 2,068,487,337.00 1,393,869,051.03 747,678,814.40 146,902,482.13 16,975,861,715.78 DISPOSAL - - - - - - - - ACCUMULATED DEP. AS AT 31/12/2023 - 32,092,225,124.89 55,472,406,662.24 1,702,223,019.34 9,206,004,728.97 6,309,612,237.96 3,318,594,112.02 303,704,382.27 108,404,770,267.69 CARRYING AMOUNT (NBV) AS AT 31/12/2023 21,264,285,261.23 93,792,759,674.20 206,903,318,670.94 2,608,861,465.39 8,273,949,348.00 4,181,607,153.08 2,990,715,257.61 1,322,122,339.15 341,337,619,169.59 WIP 1,038,506,334.08 16,058,752,094.57 100,000,000.00 17,197,258,428.65 CARRYING AMOUNT (NBV) AS AT 31/12/2022 21,184,532,650.48 66,319,320,623.23 162,555,448,110.25 1,780,361,106.82 3,639,535,413.18 1,312,274,474.40 407,764,009.39 1,411,217,101.28 258,610,453,489.02 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 94 NOTE 32B: SCHEDULE OF FIXED ASSETS (WORK IN PROGRESS) S/NO CLASSIFICATION DETAILS AMOUNT TOTAL ₦ ₦ EYITAYO HOUSING ESTATE (FOUNTAIN BAL BF BUILDING HOLDING ) 123,662,860.00 MDAs 914,843,474.08 1,038,506,334.08 INFRASTRUCTURE MDAs 16,058,752,094.57 16,058,752,094.57 FURNITURE AND FITTINGS MDAs 100,000,000.00 100,000,000.00 GRAND TOTAL 17,197,258,428.65 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 95 NOTE 33: INVESTMENT PROPERTY NOTE 33A LAND & BUILDING DEPRECIATION RATE 2% ₦ COST AS AT 1/1/2023 22,523,420,102.10 ADDITION DURING THE YEAR - DISPOSAL - REVALUATION SURPLUS 2,157,877,500.00 COST AS AT 31/12/2023 24,681,297,602.10 DEPRECIATION: DEPRECIATION AS AT 01/01/2023 2,661,577,451.06 DEPRECIATION CHARGE FOR THE PERIOD 493,625,952.04 DISPOSAL ACCUMULATED DEP. AS AT 31/12/2023 3,155,203,403.10 CARRYING AMOUNT (NBV) AS AT 31/12/2023 24,187,671,650.05 CARRYING AMOUNT (NBV) AS AT 31/12/2022 22,523,420,102.10 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 96 NOTE 33B: DETAILS OF INVESTMENT PROPERTIES S/NO DETAILS AMOUNT AMOUNT 2023 2022 ₦ ₦ 1 ALAGBAKA LAND, AKURE 50,000,000.00 50,000,000.00 2 FOUNTAIN COURT, OJU OLOBUN, LAGOS 2,621,000,000.00 2,621,000,000.00 3 OBA ADEJUYIGBE BUILDERS MARKET 188,000,000.00 188,000,000.00 4 IKOGOSI WARM SPRING RESORT 503,200,000.00 503,200,000 5 FOUNTAIN HOTEL, ADO EKITI 151,650,000.00 151,650,000 6 EKITI HOUSE, WUSE ABUJA 8,870,000,000.00 8,870,000,000 7 15 MILVERTON ROAD HOUSE 3,137,000,000.00 3,137,000,000 8 OBAFEMI AWOLOWO CIVIC AND CONFERENCE CENTRE 3,330,000,000.00 3,330,000,000 9 EKITI PARAPO PAVELION 2,072,000,000.00 2,072,000,000.00 10 ARCHBISHOP ADETILOYE ABIODUN HALL 168,000,000.00 168,000,000 11 ILASA YAM CONDITION FACILITY 133,000,000.00 133,000,000.00 12 MINISTRY OF AGRICULTURE 6,169,025,053.16 4,011,147,553.16 GRAND TOTAL 27,392,875,053.16 25,234,997,553.16 TOTAL INVESTMENT PROPERTY 27,392,875,053.16 25,234,997,553.16 LESS: LAND (50,000,000.00) (50,000,000.00) DEPRECIABLE VALUE 27,342,875,053.16 25,184,997,553.16 LESS: DEPRECIATION (3,155,203,403.10) (2,661,577,451.06) CARRYING AMOUNT (NBV) AS AT 31/12/2023 24,187,671,650.06 22,523,420,102.10 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 97 NOTE 34: SCHEDULE OF AMORTIZATION GOODWILL PATENT SOFTWARE TRADEMARK COPYRIGHT OTHERS TOTAL RATE ₦ ₦ ₦ ₦ ₦ ₦ ₦ COST AS AT 1/1/2023 - ADDITION DURING THE YEAR - WIP COMPLETED (CLASSIFIED) - DISPOSAL - REVALUATION SURPLUS/ DEFICIT - COST AS AT 31/12/2023 - - - - - - - DEPRECIATION: - DEPRECIATION AS AT 01/01/2023 - - CHARGE FOR THE PERIOD - - DISPOSAL - - ACCUMULATED DEP. AS AT 31/12/2023 - - CARRYING AMOUNT (NBV) AS AT 31/12/2023 - - - - - - - AS AT 31/12/2022 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 98 NOTE 35: DEPOSITS (CONTRACT RETENTION FEES) ADMINISTRATIVE S/N Code MINISTRY DEPARTMENT AND AGENCY ACTUAL 2023 ACTUAL 2022 ₦ ₦ 10000000000 Administration Sector 1 011100100100 Government House And Protocol - - 2 011100100200 Deputy Governor's Office - - 3 011100300100 Ekiti State Boundary Commission - - 4 011100400100 Ekiti State Sustainable Development Goal - - 5 011100500100 Ekiti State Micro Finance And Enterprise Development Agency - - 6 011100600100 Ekiti State Emergency Management Agency - - 7 011100700100 Ekiti State Bureau Of Public Procurement - - 8 011101000100 Office Of Transformation And Strategy - - 9 011102100100 Ekiti State Liaison Office Abuja - - 10 011102100500 Ekiti State Liaison Office Lagos - - 11 011103300100 Ekiti State Aid Control Agency - - 12 011103700100 Muslim Pilgrim Board - - 13 011103800100 Christian Pilgrim Board - - 14 011111200100 General Adminsitration Department - - 15 011111300100 Ekiti State Pension Commission - - 16 011111300200 Pension Transition Arrangement Department - - 17 011113200100 Inter-Governmental And Integration Affairs - - 18 011200100100 Ekiti State House Of Assembly - - 19 012300100100 Ministry Of Information And Value Orientation - - 20 012300300100 Broadcasting Service Of Ekiti State - - 21 012500600100 Office Of Establishment And Service Matters - - 22 012500700100 Office Of Capacity Development And Reform - - 23 014000100100 Ekiti State Auditor General Office - - 24 014000200100 Local Government Auditor General Office - - 25 014700100100 Ekiti State Civil Service Commission - - 26 014800100100 Ekiti State Independence Electoral Commission - - 27 016101300200 Political And Economic Affairs - - 28 016101700100 Cabinet And Special Services - - TOTAL ADMINISTRATION SECTOR - - 020000000000 ECONOMIC SECTOR 29 021500100100 Ministry Of Agriculture And Food Security - - 30 021510200100 Agricultural Development Programme - - 31 021510900100 Ekiti State Forestry Commission - - 32 021511000100 Fountain Marketing Agricultural Agency - - 33 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. - - 34 022000100100 Ministry Of Finance - - 35 022000700100 Office Of The Accountant General - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 99 NOTE 35: DEPOSITS (CONTRACT RETENTION FEES) ADMINISTRATIVE S/N Code MINISTRY DEPARTMENT AND AGENCY ACTUAL 2023 ACTUAL 2022 ₦ ₦ 36 022000701100 Central Internal Audit - - 37 022000800100 Ekiti State Board Of Internal Revenue Service - - 38 022000800200 Signage And Advertisement Agency - - 39 022200100100 Ministry Of Investment, Trade And Innovations - - 40 022700100100 Bureau Of Employment, Labour And Productivity - - 41 022700700100 Job Creation And Employment Agency - - 42 022800100100 Bureau Of Information, Communication And Technology (ICT) - - 43 023100100100 Ekiti State Electricity Board - - 44 023300100100 Ekiti State Mineral Resources Development Agency - - 45 023400100100 Ministry Of Works And Transportation - - 46 023400100300 Ekiti State Traffic Management Agency - - 47 023400100400 Ekiti State Public Works Corporation - - 48 023600100100 Ministry Of Arts, Culture And Tourism Development - - 49 023800100100 Ministry Of Budget And Economic Planning - - 50 023800200100 State Bureau Of Statistics - - 51 025000100100 Fiscal Responsibility Commission - - 52 025200100100 Ekiti State Water Coorporation - - 53 025200100200 State Rural Water Supply And Sanitation Agency - - 54 025300000000 Ministry Of Housing And Urban Development - - 55 025301000100 Ekiti State Housing Corporation - - 56 026000100100 Bureau Of Lands - - 57 026000100200 Office Of Surveyor General - - 58 026000100400 Urban Renewal Agency - - 59 026100100100 Ministry Of Infrastructure And Public Utilities - - TOTAL ECONOMIC SECTOR - - 030000000000 LAW & JUSTICE SECTOR 60 031800100100 The Judiciary 61 031801100100 Ekiti State Judicial Service Commission 62 032600000000 Ministry Of Justice - - 63 032600100100 Ekiti State Citizen's Right 64 032600100200 Office Of Public Defender - - 65 032600100300 Ekiti State Law Reform Commission TOTAL LAW & JUSTICE SECTOR - - 040000000000 REGIONAL SECTOR 66 045102100100 Ministry Of Regional and Special Duties - - 67 045102100200 Serve EKS Steering Committee 68 045102100300 Serve EKS 69 045102100400 Subvention To Dawn Commission TOTAL REGIONAL SECTOR - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 100 NOTE 35: DEPOSITS (CONTRACT RETENTION FEES) ADMINISTRATIVE S/N Code MINISTRY DEPARTMENT AND AGENCY ACTUAL 2023 ACTUAL 2022 ₦ ₦ 050000000000 SOCIAL SECTOR 70 051300100100 Ministry Of Youth And Sport Development - - 71 051305200100 Ekiti State Sport Council - - 72 051305300100 Ekiti State Office Of Disability - - 73 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare - - 74 051700100100 Ministry Of Education, Science And Technology - - 75 051700100400 Ekiti State Libabry Board - - 76 051700100500 Education Trust Funds - - 77 051700100600 State Universal Basic Education Board - - 78 051701000100 Agency For Adult And Non Formal Education - - 79 051702600100 School Of Agriculture And Enterprise Agency - - 80 051705300100 Ekiti State Board For Technical And Vocational Education - - 81 051705400100 Ekiti State Scholarship Board - - 82 051705500100 Ekiti State Teaching Service Commission - - 83 052100100100 Ministry Of Health And Human Services - - 84 052100200100 Ekiti State Health Insurance Scheme - - 85 052100300100 Primary Healthcare Development - - 86 052110200100 Hospital Management Board - - 87 052110400100 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT (EKSDMA)) - - 88 053500100100 Ministry Of Environment - - 89 053501600100 State Environmental Protection Agency - - 90 053505300100 Ekiti State Waste Management Board - - 91 055100100100 Ministry Of Local Government Affairs - - 92 055100200100 Bureau Of Chieftaincy Affairs - - 93 055100300100 Bureau Of Rural And Community Development - - - TOTAL SOCIAL SECTOR - - SUMMARY BY SECTOR A ADMINISTRATION SECTOR - - B ECONOMIC SECTOR - - C LAW AND JUSTICE SECTOR - - D REGIONAL SECTOR - - E SOCIAL SECTOR - - TOTAL (A) - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 101 NOTE 36: SHORT TERM LOANS AND DEBTS BANK OVERDRAFT REF. NOTE DETAILS 2023 2022 ₦ ₦ BALANCE BROUGHT FORWARD ADD: ADDITION DURING THE YEAR ACCUMMULATED INTEREST/CHARGES SUB TOTAL (A) LESS: REPAYMENT FOR THE YEAR ACCUMMULATED INTEREST/CHARGES PAID IN THE YEAR. LOAN RECLASSIFICATION SUB TOTAL (B) CLOSING BALANCEAS AT 31ST DECEMBER (A-B) TOTAL - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 102 NOTE 37: UNREMITTED DEDUCTIONS 2023 2022 DETAILS N N UNREMITTED DEDUCTIONS FROM SALARY: - NHIS - - - CONTRIBUTORY PENSION SCHEME - - UNION DUES - - COOPERATIVE SOCIETY 2,119,834,891.31 - NATIONAL HOUSING FUND - - LOAN DEDUCTIONS 450,602,945.83 - SUB-TOTAL 2,570,437,837.14 - TOTAL 2,570,437,837.14 - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 103 NOTE 38: PAYABLES BY NATURE REF. NOTE DETAILS 2023 2022 ₦ ₦ PERSONNEL EMOLUMENTS 1,975,862,698.45 3,939,940,052.15 PENSION AND GRATUITY 12,405,487,233.24 13,699,329,574.27 PROFESSIONAL FEES - GOOD AND SERVICES - UTILITIES - CONTRACTORS ARREARS 2,321,883,049.40 1,377,300,579.14 OTHERS (JUDGEMENT DEBT) 384,263,649.60 398,263,649.60 TOTAL 17,087,496,630.69 19,414,833,855.16 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 104 NOTE 38: PAYABLES BY MDAs S/N ADMINISTRATIVE Code MINISTRY DEPARTMENT AND AGENCY ACTUAL 2023 ACTUAL 2022 ₦ ₦ 10000000000 Administration Sector 1 011100100100 Government House And Protocol - - 2 011100100200 Deputy Governor's Office - - 3 011100300100 Ekiti State Boundary Commission - - 4 011100400100 Ekiti State Sustainable Development Goal - - 5 011100500100 Ekiti State Micro Finance And Enterprise Development Agency - - 6 011100600100 Ekiti State Emergency Management Agency - - 7 011100700100 Ekiti State Bureau Of Public Procurement - - 8 011101000100 Office Of Transformation And Strategy - - 9 011102100100 Ekiti State Liaison Office Abuja - - 10 011102100500 Ekiti State Liaison Office Lagos - - 11 011103300100 Ekiti State Aid Control Agency - - 12 011103700100 Muslim Pilgrim Board - - 13 011103800100 Christian Pilgrim Board - - 14 011111200100 General Adminsitration Department - - 15 011111300100 Ekiti State Pension Commission - - 16 011111300200 Pension Transition Arrangement Department - - 17 011113200100 Inter-Governmental And Integration Affairs - - 18 011200100100 Ekiti State House Of Assembly - - 19 012300100100 Ministry Of Information And Value Orientation - - 20 012300300100 Broadcasting Service Of Ekiti State - - 21 012500600100 Office Of Establishment And Service Matters - - 22 012500700100 Office Of Capacity Development And Reform - - 23 014000100100 Ekiti State Auditor General Office - - 24 014000200100 Local Government Auditor General Office - - 25 014700100100 Ekiti State Civil Service Commission - - 26 014800100100 Ekiti State Independence Electoral Commission - - 27 016101300200 Political And Economic Affairs - - 28 016101700100 Cabinet And Special Services - - TOTAL ADMINISTRATION SECTOR - - 020000000000 ECONOMIC SECTOR 29 021500100100 Ministry Of Agriculture And Food Security - - 30 021510200100 Agricultural Development Programme - - 31 021510900100 Ekiti State Forestry Commission - - 32 021511000100 Fountain Marketing Agricultural Agency - - 33 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. - - 34 022000100100 Ministry Of Finance - - 35 022000700100 Office Of The Accountant General - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 105 NOTE 38: PAYABLES BY MDAs S/N ADMINISTRATIVE Code MINISTRY DEPARTMENT AND AGENCY ACTUAL 2023 ACTUAL 2022 ₦ ₦ 36 022000701100 Central Internal Audit - - 37 022000800100 Ekiti State Board Of Internal Revenue Service - - 38 022000800200 Signage And Advertisement Agency - - 39 022200100100 Ministry Of Investment, Trade And Innovations - - 40 022700100100 Bureau Of Employment, Labour And Productivity - - 41 022700700100 Job Creation And Employment Agency - - 42 022800100100 Bureau Of Information, Communication And Technology (ICT) - - 43 023100100100 Ekiti State Electricity Board - - 44 023300100100 Ekiti State Mineral Resources Development Agency - - 45 023400100100 Ministry Of Works And Transportation - - 46 023400100300 Ekiti State Traffic Management Agency - - 47 023400100400 Ekiti State Public Works Corporation - - 48 023600100100 Ministry Of Arts, Culture And Tourism Development - - 49 023800100100 Ministry Of Budget And Economic Planning - - 50 023800200100 State Bureau Of Statistics - - 51 025000100100 Fiscal Responsibility Commission - - 52 025200100100 Ekiti State Water Coorporation - - 53 025200100200 State Rural Water Supply And Sanitation Agency - - 54 025300000000 Ministry Of Housing And Urban Development - - 55 025301000100 Ekiti State Housing Corporation - - 56 026000100100 Bureau Of Lands - - 57 026000100200 Office Of Surveyor General - - 58 026000100400 Urban Renewal Agency - - 59 026100100100 Ministry Of Infrastructure And Public Utilities - - TOTAL ECONOMIC SECTOR - - 030000000000 LAW & JUSTICE SECTOR 60 031800100100 The Judiciary 61 031801100100 Ekiti State Judicial Service Commission 62 032600000000 Ministry Of Justice - - 63 032600100100 Ekiti State Citizen's Right 64 032600100200 Office Of Public Defender - - 65 032600100300 Ekiti State Law Reform Commission TOTAL LAW & JUSTICE SECTOR - - 040000000000 REGIONAL SECTOR 66 045102100100 Ministry Of Regional and Special Duties - - 67 045102100200 Serve EKS Steering Committee 68 045102100300 Serve EKS 69 045102100400 Subvention To Dawn Commission TOTAL REGIONAL SECTOR - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 106 NOTE 38: PAYABLES BY MDAs S/N ADMINISTRATIVE Code MINISTRY DEPARTMENT AND AGENCY ACTUAL 2023 ACTUAL 2022 ₦ ₦ 050000000000 SOCIAL SECTOR 70 051300100100 Ministry Of Youth And Sport Development - - 71 051305200100 Ekiti State Sport Council - - 72 051305300100 Ekiti State Office Of Disability - - 73 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare - - 74 051700100100 Ministry Of Education, Science And Technology - - 75 051700100400 Ekiti State Libabry Board - - 76 051700100500 Education Trust Funds - - 77 051700100600 State Universal Basic Education Board - - 78 051701000100 Agency For Adult And Non Formal Education - - 79 051702600100 School Of Agriculture And Enterprise Agency - - 80 051705300100 Ekiti State Board For Technical And Vocational Education - - 81 051705400100 Ekiti State Scholarship Board - - 82 051705500100 Ekiti State Teaching Service Commission - - 83 052100100100 Ministry Of Health And Human Services - - 84 052100200100 Ekiti State Health Insurance Scheme - - 85 052100300100 Primary Healthcare Development - - 86 052110200100 Hospital Management Board - - 87 052110400100 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT (EKSDMA)) - - 88 053500100100 Ministry Of Environment - - 89 053501600100 State Environmental Protection Agency - - 90 053505300100 Ekiti State Waste Management Board - - 91 055100100100 Ministry Of Local Government Affairs - - 92 055100200100 Bureau Of Chieftaincy Affairs - - 93 055100300100 Bureau Of Rural And Community Development - - - TOTAL SOCIAL SECTOR - - SUMMARY BY SECTOR A ADMINISTRATION SECTOR - - B ECONOMIC SECTOR - - C LAW AND JUSTICE SECTOR - - D REGIONAL SECTOR - - E SOCIAL SECTOR - - TOTAL (A) - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 107 NOTE 39: SHORT TERM PROVISIONS ADMINISTRATIVE S/N Code MINISTRY DEPARTMENT AND AGENCY ACTUAL 2023 ACTUAL 2022 ₦ ₦ 10000000000 Administration Sector 1 011100100100 Government House And Protocol - - 2 011100100200 Deputy Governor's Office - - 3 011100300100 Ekiti State Boundary Commission - - 4 011100400100 Ekiti State Sustainable Development Goal - - 5 011100500100 Ekiti State Micro Finance And Enterprise Development Agency - - 6 011100600100 Ekiti State Emergency Management Agency - - 7 011100700100 Ekiti State Bureau Of Public Procurement - - 8 011101000100 Office Of Transformation And Strategy - - 9 011102100100 Ekiti State Liaison Office Abuja - - 10 011102100500 Ekiti State Liaison Office Lagos - - 11 011103300100 Ekiti State Aid Control Agency - - 12 011103700100 Muslim Pilgrim Board - - 13 011103800100 Christian Pilgrim Board - - 14 011111200100 General Adminsitration Department - - 15 011111300100 Ekiti State Pension Commission - - 16 011111300200 Pension Transition Arrangement Department - - 17 011113200100 Inter-Governmental And Integration Affairs - - 18 011200100100 Ekiti State House Of Assembly - - 19 012300100100 Ministry Of Information And Value Orientation - - 20 012300300100 Broadcasting Service Of Ekiti State - - 21 012500600100 Office Of Establishment And Service Matters - - 22 012500700100 Office Of Capacity Development And Reform - - 23 014000100100 Ekiti State Auditor General Office - - 24 014000200100 Local Government Auditor General Office - - 25 014700100100 Ekiti State Civil Service Commission - - 26 014800100100 Ekiti State Independence Electoral Commission - - 27 016101300200 Political And Economic Affairs - - 28 016101700100 Cabinet And Special Services - - TOTAL ADMINISTRATION SECTOR - - 020000000000 ECONOMIC SECTOR 29 021500100100 Ministry Of Agriculture And Food Security - - 30 021510200100 Agricultural Development Programme - - 31 021510900100 Ekiti State Forestry Commission - - 32 021511000100 Fountain Marketing Agricultural Agency - - 33 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. - - 34 022000100100 Ministry Of Finance - - 35 022000700100 Office Of The Accountant General - - 36 022000701100 Central Internal Audit - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 108 NOTE 39: SHORT TERM PROVISIONS ADMINISTRATIVE S/N Code MINISTRY DEPARTMENT AND AGENCY ACTUAL 2023 ACTUAL 2022 ₦ ₦ 37 022000800100 Ekiti State Board Of Internal Revenue Service - - 38 022000800200 Signage And Advertisement Agency - - 39 022200100100 Ministry Of Investment, Trade And Innovations - - 40 022700100100 Bureau Of Employment, Labour And Productivity - - 41 022700700100 Job Creation And Employment Agency - - 42 022800100100 Bureau Of Information, Communication And Technology (ICT) - - 43 023100100100 Ekiti State Electricity Board - - 44 023300100100 Ekiti State Mineral Resources Development Agency - - 45 023400100100 Ministry Of Works And Transportation - - 46 023400100300 Ekiti State Traffic Management Agency - - 47 023400100400 Ekiti State Public Works Corporation - - 48 023600100100 Ministry Of Arts, Culture And Tourism Development - - 49 023800100100 Ministry Of Budget And Economic Planning - - 50 023800200100 State Bureau Of Statistics - - 51 025000100100 Fiscal Responsibility Commission - - 52 025200100100 Ekiti State Water Coorporation - - 53 025200100200 State Rural Water Supply And Sanitation Agency - - 54 025300000000 Ministry Of Housing And Urban Development - - 55 025301000100 Ekiti State Housing Corporation - - 56 026000100100 Bureau Of Lands - - 57 026000100200 Office Of Surveyor General - - 58 026000100400 Urban Renewal Agency - - 59 026100100100 Ministry Of Infrastructure And Public Utilities - - TOTAL ECONOMIC SECTOR - - 030000000000 LAW & JUSTICE SECTOR 60 031800100100 The Judiciary 61 031801100100 Ekiti State Judicial Service Commission 62 032600000000 Ministry Of Justice - - 63 032600100100 Ekiti State Citizen's Right 64 032600100200 Office Of Public Defender - - 65 032600100300 Ekiti State Law Reform Commission TOTAL LAW & JUSTICE SECTOR - - 040000000000 REGIONAL SECTOR 66 045102100100 Ministry Of Regional and Special Duties - - 67 045102100200 Serve EKS Steering Committee 68 045102100300 Serve EKS 69 045102100400 Subvention To Dawn Commission TOTAL REGIONAL SECTOR - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 109 NOTE 39: SHORT TERM PROVISIONS ADMINISTRATIVE S/N Code MINISTRY DEPARTMENT AND AGENCY ACTUAL 2023 ACTUAL 2022 ₦ ₦ 050000000000 SOCIAL SECTOR 70 051300100100 Ministry Of Youth And Sport Development - - 71 051305200100 Ekiti State Sport Council - - 72 051305300100 Ekiti State Office Of Disability - - 73 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare - - 74 051700100100 Ministry Of Education, Science And Technology - - 75 051700100400 Ekiti State Libabry Board - - 76 051700100500 Education Trust Funds - - 77 051700100600 State Universal Basic Education Board - - 78 051701000100 Agency For Adult And Non Formal Education - - 79 051702600100 School Of Agriculture And Enterprise Agency - - 80 051705300100 Ekiti State Board For Technical And Vocational Education - - 81 051705400100 Ekiti State Scholarship Board - - 82 051705500100 Ekiti State Teaching Service Commission - - 83 052100100100 Ministry Of Health And Human Services - - 84 052100200100 Ekiti State Health Insurance Scheme - - 85 052100300100 Primary Healthcare Development - - 86 052110200100 Hospital Management Board - - 87 052110400100 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT (EKSDMA)) - - 88 053500100100 Ministry Of Environment - - 89 053501600100 State Environmental Protection Agency - - 90 053505300100 Ekiti State Waste Management Board - - 91 055100100100 Ministry Of Local Government Affairs - - 92 055100200100 Bureau Of Chieftaincy Affairs - - 93 055100300100 Bureau Of Rural And Community Development - - - TOTAL SOCIAL SECTOR - - SUMMARY BY SECTOR A ADMINISTRATION SECTOR - - B ECONOMIC SECTOR - - C LAW AND JUSTICE SECTOR - - D REGIONAL SECTOR - - E SOCIAL SECTOR - - TOTAL (A) - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 110 NOTE 40: CURRENT PORTION OF BORROWING DETAILS BALANCE C/D ₦ DOMESTIC LOAN - 5,770,926,124.37 FOREIGN LOAN - - - - 1,793,111,525.73 TOTAL 7,564,037,650.10 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 111 NOTE 41: PUBLIC FUNDS REF. NOTE DETAILS 2023 2022 ₦ ₦ TOTAL - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 112 NOTE 42: LONG TERM PROVISIONS ADMINISTRATIVE ACTUAL ACTUAL S/N Code MINISTRY DEPARTMENT AND AGENCY 2023 2022 ₦ ₦ 10000000000 Administration Sector 1 011100100100 Government House And Protocol - - 2 011100100200 Deputy Governor's Office - - 3 011100300100 Ekiti State Boundary Commission - - 4 011100400100 Ekiti State Sustainable Development Goal - - 5 011100500100 Ekiti State Micro Finance And Enterprise Development Agency - - 6 011100600100 Ekiti State Emergency Management Agency - - 7 011100700100 Ekiti State Bureau Of Public Procurement - - 8 011101000100 Office Of Transformation And Strategy - - 9 011102100100 Ekiti State Liaison Office Abuja - - 10 011102100500 Ekiti State Liaison Office Lagos - - 11 011103300100 Ekiti State Aid Control Agency - - 12 011103700100 Muslim Pilgrim Board - - 13 011103800100 Christian Pilgrim Board - - 14 011111200100 General Adminsitration Department - - 15 011111300100 Ekiti State Pension Commission - - 16 011111300200 Pension Transition Arrangement Department - - 17 011113200100 Inter-Governmental And Integration Affairs - - 18 011200100100 Ekiti State House Of Assembly - - 19 012300100100 Ministry Of Information And Value Orientation - - 20 012300300100 Broadcasting Service Of Ekiti State - - 21 012500600100 Office Of Establishment And Service Matters - - 22 012500700100 Office Of Capacity Development And Reform - - 23 014000100100 Ekiti State Auditor General Office - - 24 014000200100 Local Government Auditor General Office - - 25 014700100100 Ekiti State Civil Service Commission - - 26 014800100100 Ekiti State Independence Electoral Commission - - 27 016101300200 Political And Economic Affairs - - 28 016101700100 Cabinet And Special Services - - TOTAL ADMINISTRATION SECTOR - - 020000000000 ECONOMIC SECTOR 29 021500100100 Ministry Of Agriculture And Food Security - - 30 021510200100 Agricultural Development Programme - - 31 021510900100 Ekiti State Forestry Commission - - 32 021511000100 Fountain Marketing Agricultural Agency - - 33 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. - - 34 022000100100 Ministry Of Finance - - 35 022000700100 Office Of The Accountant General - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 113 NOTE 42: LONG TERM PROVISIONS ADMINISTRATIVE ACTUAL ACTUAL S/N Code MINISTRY DEPARTMENT AND AGENCY 2023 2022 ₦ ₦ 36 022000701100 Central Internal Audit - - 37 022000800100 Ekiti State Board Of Internal Revenue Service - - 38 022000800200 Signage And Advertisement Agency - - 39 022200100100 Ministry Of Investment, Trade And Innovations - - 40 022700100100 Bureau Of Employment, Labour And Productivity - - 41 022700700100 Job Creation And Employment Agency - - 42 022800100100 Bureau Of Information, Communication And Technology (ICT) - - 43 023100100100 Ekiti State Electricity Board - - 44 023300100100 Ekiti State Mineral Resources Development Agency - - 45 023400100100 Ministry Of Works And Transportation - - 46 023400100300 Ekiti State Traffic Management Agency - - 47 023400100400 Ekiti State Public Works Corporation - - 48 023600100100 Ministry Of Arts, Culture And Tourism Development - - 49 023800100100 Ministry Of Budget And Economic Planning - - 50 023800200100 State Bureau Of Statistics - - 51 025000100100 Fiscal Responsibility Commission - - 52 025200100100 Ekiti State Water Coorporation - - 53 025200100200 State Rural Water Supply And Sanitation Agency - - 54 025300000000 Ministry Of Housing And Urban Development - - 55 025301000100 Ekiti State Housing Corporation - - 56 026000100100 Bureau Of Lands - - 57 026000100200 Office Of Surveyor General - - 58 026000100400 Urban Renewal Agency - - 59 026100100100 Ministry Of Infrastructure And Public Utilities - - TOTAL ECONOMIC SECTOR - - 030000000000 LAW & JUSTICE SECTOR 60 031800100100 The Judiciary 61 031801100100 Ekiti State Judicial Service Commission 62 032600000000 Ministry Of Justice - - 63 032600100100 Ekiti State Citizen's Right 64 032600100200 Office Of Public Defender - - 65 032600100300 Ekiti State Law Reform Commission TOTAL LAW & JUSTICE SECTOR - - 040000000000 REGIONAL SECTOR 66 045102100100 Ministry Of Regional and Special Duties - - 67 045102100200 Serve EKS Steering Committee 68 045102100300 Serve EKS 69 045102100400 Subvention To Dawn Commission TOTAL REGIONAL SECTOR - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 114 NOTE 42: LONG TERM PROVISIONS ADMINISTRATIVE ACTUAL ACTUAL S/N Code MINISTRY DEPARTMENT AND AGENCY 2023 2022 ₦ ₦ 050000000000 SOCIAL SECTOR 70 051300100100 Ministry Of Youth And Sport Development - - 71 051305200100 Ekiti State Sport Council - - 72 051305300100 Ekiti State Office Of Disability - - 73 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare - - 74 051700100100 Ministry Of Education, Science And Technology - - 75 051700100400 Ekiti State Libabry Board - - 76 051700100500 Education Trust Funds - - 77 051700100600 State Universal Basic Education Board - - 78 051701000100 Agency For Adult And Non Formal Education - - 79 051702600100 School Of Agriculture And Enterprise Agency - - 80 051705300100 Ekiti State Board For Technical And Vocational Education - - 81 051705400100 Ekiti State Scholarship Board - - 82 051705500100 Ekiti State Teaching Service Commission - - 83 052100100100 Ministry Of Health And Human Services - - 84 052100200100 Ekiti State Health Insurance Scheme - - 85 052100300100 Primary Healthcare Development - - 86 052110200100 Hospital Management Board - - 87 052110400100 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT (EKSDMA)) - - 88 053500100100 Ministry Of Environment - - 89 053501600100 State Environmental Protection Agency - - 90 053505300100 Ekiti State Waste Management Board - - 91 055100100100 Ministry Of Local Government Affairs - - 92 055100200100 Bureau Of Chieftaincy Affairs - - 93 055100300100 Bureau Of Rural And Community Development - - - TOTAL SOCIAL SECTOR - - SUMMARY BY SECTOR A ADMINISTRATION SECTOR - - B ECONOMIC SECTOR - - C LAW AND JUSTICE SECTOR - - D REGIONAL SECTOR - - E SOCIAL SECTOR - - TOTAL (A) - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 115 NOTE 43: LONG TERM BORROWING 2023 2022 DUE DURING THE REPAYMENT DURING DETAILS BALANCE B/F YEAR SUB TOTAL THE YEAR BALANCE C/F BALANCE C/F Suppl Note ₦ ₦ ₦ ₦ ₦ DOMESTIC LOAN 97,561,437,081.68 1,558,096,258.97 99,119,533,340.65 (5,770,926,124.37) 93,348,607,216.28 97,561,437,081.68 10A FOREIGN LOAN 47,361,915,887.53 - 47,361,915,887.53 (1,793,111,525.73) 45,568,804,361.80 47,361,915,887.53 10B LESS: CURRENT PORTION OF BORROWING: DOMESTIC LOAN (5,770,926,124.37) (6,218,862,037.38) FOREIGN LOAN (1,793,111,525.73) (1,820,857,075.53) TOTAL 131,353,373,927.98 136,883,633,856.30 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 116 NOTE 44: CAPITAL GRANT DETAILS 12/31/2023 12/31/2022 ₦ ₦ BALANCE B/F ADDITIONS BALANCE C/F - - NOTE 45: RESERVES DETAILS BALANCE B/F ADDITONS ADJUSTMENTS BALANCE C/F ₦ ₦ ₦ ₦ REVALUATION FOREGN RESERVES EXCHANGE TRANSLATION 142,444,361,466.62 92,941,494,607.94 - 235,385,856,074.56 RESERVES - TOTAL 142,444,361,466.62 92,941,494,607.94 - 235,385,856,074.56 NOTE 46: ACCUMULATED SURPLUS/(DEFICIT) DETAILS 12/31/2023 12/31/2022 ₦ ₦ BALANCE B/F (6,997,356,352.97) (6,354,463,459.81) SURPLUS/(DEFICIT) FOR THE YEAR 47,703,346,636.99 865,113,337.61 ADJUSTMENTS DURING THE YEAR - (1,508,006,230.77) BALANCE C/F 40,705,990,284.02 (6,997,356,352.97) NOTE 47: MINORITY INTEREST DETAILS 12/31/2023 12/31/2022 ₦ ₦ BALANCE B/F ADDITIN DURING THE YEAR WITHDRAWALS DURING THE YEAR BALANCE C/F - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 117 NOTE 48: CHANGES IN ACCOUNTING POLICIES There were no changes in accounting policies during the year. NOTE 49: SURPLUS ON REVALUATION OF PROPERTIES INVESTMENT INTANGIBLE DETAILS PPE INVESTMENTS PROPERTY ASSETS TOTAL ₦ ₦ ₦ ₦ ₦ FAIR VALUE/MARKET VALUE 74,334,089,485.59 #REF! #REF! LESS: CARRYING AMOUNT (NBV) - REVALUATION SURPLUS(DEFICIT) 74,334,089,485.59 - #REF! - #REF! NOTE 50: RELATED PARTY TRANSACTIONS There was no related party transaction during the year. NOTE 51: CONTIGENT LIABILITIES This represent a liability that is likely to occur as a result of pending case before a court of competent jurisdiction of which the likelihood of judgement to be favourable is deemed low, however the occurrence of unfavourable judgement will result in a judgnment debt of N11,723,261,250.44 which are not provided for in the financial statements REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 118 NOTE 52: STATUTORY ALLOCATION (FAAC) (ACTUAL CASH RECEIVED ) NOTE DETAILS NOTE ₦ ₦ REMARKS 1 GOVERNMENT SHARE OF FAAC (Statutory Revenue) Net Share of Statutory Allocation from FAAC 1A 14,629,306,497.20 Add: Deduction at source for Loan Repayment 1B 13,995,395,359.29 28,624,701,856.49 Share of Statutory Allocation - Other Agencies 1C 34,083,539,454.63 Share of Statutory Allocation - Excess Crude Oil 1D 974,470,449.52 Total (GROSS) FAAC Allocation 63,682,711,760.64 NOTE 53: VALUE ADDED TAX (VAT) (ACTUAL CASH RECEIVED ) 2 VALUE ADDED TAX NOTE ₦ ₦ Share of Value Added Tax (VAT) 2 31,197,541,895.53 31,197,541,895.53 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 119 NOTE 54: INTERNALLY GENERATED REVENUE (IGR) (ACTUAL CASH RECEIVED) ECONOMIC ACTUAL ACTUAL REF. CODE DETAILS 2023 FINAL BUDGET 2023 VARIANCE 2022 NOTE ₦ ₦ ₦ ₦ 12 1201 TAX REVENUE 1 1201 Personal Taxes: 12010101 Pay AsYou Earn 7,104,857,692.70 6,905,334,017.72 199,523,674.98 8,816,606,459.16 12010106 Development Levy 195,139,011.57 250,000,000.00 (54,860,988.43) 172,817,198.32 12010110 Withholding Tax 1,030,478,372.73 500,000,000.00 530,478,372.73 503,782,863.07 12010112 Direct Assessment 586,319,318.21 450,000,000.00 136,319,318.21 288,669,688.25 12010113 Capital Gains Tax 2,626,988.52 5,000,000.00 (2,373,011.48) 59,948.70 12010114 Tax Audit 4,548,218,527.03 3,145,438,681.45 1,402,779,845.58 77,498,095.26 12020146 Pool Bettings - 1,000,000.00 (1,000,000.00) - 12020487 Stamp Duties 30,491,293.29 95,000,000.00 (64,508,706.71) 22,892,772.60 12020109 Other Services Taxes 1,791,267,675.59 - 1,791,267,675.59 - TOTAL TAX REVENUE 15,289,398,879.64 11,351,772,699.17 3,937,626,180.47 9,882,327,025.36 - - NOTE 55 SUPPL.. NOTE 1 - - 1202 Non Tax Revenue - - 1 120201 Licenses General 295,623,298.38 468,685,849.62 (173,062,551.24) 384,123,244.75 120204 Fees - General 12,644,651,575.74 7,173,735,433.27 5,470,916,142.47 4,255,198,071.28 120205 Fines - General 521,029,722.21 1,480,613,128.94 (959,583,406.73) 837,055,338.16 120206 Sales - General 193,171,503.62 567,013,186.11 (373,841,682.49) 425,392,074.06 120207 Earnings - General 2,795,229,530.43 1,449,944,431.67 1,345,285,098.76 909,731,703.69 120208 Rent On Government Buildings - 6,010,243.73 (6,010,243.73) 3,921,414.00 Rent On Lands & Other 120209 General 53,300,377.45 222,674,881.58 (169,374,504.13) 50,378,163.63 120211 Investment Income - 12,000.00 (12,000.00) 132,500.00 120212 Interest Earned - - - - TOTAL NON-TAX REVENUE 16,503,006,007.83 11,368,689,154.92 5,134,316,852.91 6,865,932,509.57 TOTAL 31,792,404,887.47 22,720,461,854.09 9,071,943,033.38 16,748,259,534.93 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 120 NOTE 56: INVESTMENT INCOME (ACTUAL CASH RECEIVED) ADMINISTRATIVE ACTUAL FINAL BUDGET ACTUAL S/N Code 2023 2023 VARIANCE 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ 10000000000 Administration Sector 1 011100100100 Government House And Protocol - - - - 2 011100100200 Deputy Governor's Office - - - - 3 011100300100 Ekiti State Boundary Commission - - - - 4 011100400100 Ekiti State Sustainable Development Goal - - - - 5 011100500100 Ekiti State Micro Finance And Enterprise Development Agency - - - - 6 011100600100 Ekiti State Emergency Management Agency - - - - 7 011100700100 Ekiti State Bureau Of Public Procurement - - - - 8 011101000100 Office Of Transformation And Strategy - - - - 9 011102100100 Ekiti State Liaison Office Abuja - - - - 10 011102100500 Ekiti State Liaison Office Lagos - - - - 11 011103300100 Ekiti State Aid Control Agency - - - - 12 011103700100 Muslim Pilgrim Board - - - - 13 011103800100 Christian Pilgrim Board - - - - 14 011111200100 General Adminsitration Department - - - - 15 011111300100 Ekiti State Pension Commission - - - - 16 011111300200 Pension Transition Arrangement Department - - - - 17 011113200100 Inter-Governmental And Integration Affairs - - - - 18 011200100100 Ekiti State House Of Assembly - - - - 19 012300100100 Ministry Of Information And Value Orientation - - - - 20 012300300100 Broadcasting Service Of Ekiti State - - - - 21 012500600100 Office Of Establishment And Service Matters - - - - 22 012500700100 Office Of Capacity Development And Reform - - - - 23 014000100100 Ekiti State Auditor General Office - - - - 24 014000200100 Local Government Auditor General Office - - - - 25 014700100100 Ekiti State Civil Service Commission - - - - 26 014800100100 Ekiti State Independence Electoral Commission - - - - 27 016101300200 Political And Economic Affairs - - - - 28 016101700100 Cabinet And Special Services - - - - TOTAL ADMINISTRATION SECTOR - - - - - 020000000000 ECONOMIC SECTOR - 29 021500100100 Ministry Of Agriculture And Food Security - - - - 30 021510200100 Agricultural Development Programme - - - - 31 021510900100 Ekiti State Forestry Commission - - - - 32 021511000100 Fountain Marketing Agricultural Agency - - - - 33 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. - - - - 34 022000100100 Ministry Of Finance - - - - 35 022000700100 Office Of The Accountant General - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 121 NOTE 56: INVESTMENT INCOME (ACTUAL CASH RECEIVED) ADMINISTRATIVE ACTUAL FINAL BUDGET ACTUAL S/N Code 2023 2023 VARIANCE 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ 36 022000701100 Central Internal Audit - - - - 37 022000800100 Ekiti State Board Of Internal Revenue Service - - - - 38 022000800200 Signage And Advertisement Agency - - - - 39 022200100100 Ministry Of Investment, Trade And Innovations - - - - 40 022700100100 Bureau Of Employment, Labour And Productivity - - - - 41 022700700100 Job Creation And Employment Agency - - - - 42 022800100100 Bureau Of Information, Communication And Technology (ICT) - - - - 43 023100100100 Ekiti State Electricity Board - - - - 44 023300100100 Ekiti State Mineral Resources Development Agency - - - - 45 023400100100 Ministry Of Works And Transportation - - - - 46 023400100300 Ekiti State Traffic Management Agency - - - - 47 023400100400 Ekiti State Public Works Corporation - - - - 48 023600100100 Ministry Of Arts, Culture And Tourism Development - - - - 49 023800100100 Ministry Of Budget And Economic Planning - - - - 50 023800200100 State Bureau Of Statistics - - - - 51 025000100100 Fiscal Responsibility Commission - - - - 52 025200100100 Ekiti State Water Coorporation - - - - 53 025200100200 State Rural Water Supply And Sanitation Agency - - - - 54 025300000000 Ministry Of Housing And Urban Development - - - - 55 025301000100 Ekiti State Housing Corporation - - - - 56 026000100100 Bureau Of Lands - - - - 57 026000100200 Office Of Surveyor General - - - - 58 026000100400 Urban Renewal Agency - - - - 59 026100100100 Ministry Of Infrastructure And Public Utilities - - - - TOTAL ECONOMIC SECTOR - - - - - 030000000000 LAW & JUSTICE SECTOR - 60 031800100100 The Judiciary - - 61 031801100100 Ekiti State Judicial Service Commission - - 62 032600000000 Ministry Of Justice - - - - 63 032600100100 Ekiti State Citizen's Right - - 64 032600100200 Office Of Public Defender - - - - 65 032600100300 Ekiti State Law Reform Commission - - TOTAL LAW & JUSTICE SECTOR - - - - - 040000000000 REGIONAL SECTOR - 66 045102100100 Ministry Of Regional and Special Duties - - - - 67 045102100200 Serve EKS Steering Committee - - 68 045102100300 Serve EKS - - 69 045102100400 Subvention To Dawn Commission - - TOTAL REGIONAL SECTOR - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 122 NOTE 56: INVESTMENT INCOME (ACTUAL CASH RECEIVED) ADMINISTRATIVE ACTUAL FINAL BUDGET ACTUAL S/N Code 2023 2023 VARIANCE 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ - - 050000000000 SOCIAL SECTOR - - 70 051300100100 Ministry Of Youth And Sport Development - - - - 71 051305200100 Ekiti State Sport Council - - - - 72 051305300100 Ekiti State Office Of Disability - - - - 73 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare - - - - 74 051700100100 Ministry Of Education, Science And Technology - - - - 75 051700100400 Ekiti State Libabry Board - - - - 76 051700100500 Education Trust Funds - - - - 77 051700100600 State Universal Basic Education Board - - - - 78 051701000100 Agency For Adult And Non Formal Education - - - - 79 051702600100 School Of Agriculture And Enterprise Agency - - - - 80 051705300100 Ekiti State Board For Technical And Vocational Education - - - - 81 051705400100 Ekiti State Scholarship Board - - - - 82 051705500100 Ekiti State Teaching Service Commission - - - - 83 052100100100 Ministry Of Health And Human Services - - - - 84 052100200100 Ekiti State Health Insurance Scheme - - - - 85 052100300100 Primary Healthcare Development - - - - 86 052110200100 Hospital Management Board - - - - 87 052110400100 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT (EKSDMA)) - - - - 88 053500100100 Ministry Of Environment - - - - 89 053501600100 State Environmental Protection Agency - - - - 90 053505300100 Ekiti State Waste Management Board - - - - 91 055100100100 Ministry Of Local Government Affairs - - - - 92 055100200100 Bureau Of Chieftaincy Affairs - - - - 93 055100300100 Bureau Of Rural And Community Development - - - - - TOTAL SOCIAL SECTOR - - - - - SUMMARY BY SECTOR - A ADMINISTRATION SECTOR - - - - B ECONOMIC SECTOR - - - - C LAW AND JUSTICE SECTOR - - - - D REGIONAL SECTOR - - - - E SOCIAL SECTOR - - - - TOTAL (A) - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 123 NOTE 57: INTEREST INCOME (ACTUAL CASH RECEIVED) ADMINISTRATIVE ACTUAL FINAL BUDGET ACTUAL S/N Code 2023 2023 VARIANCE 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ 10000000000 Administration Sector 1 011100100100 Government House And Protocol - - - - 2 011100100200 Deputy Governor's Office - - - - 3 011100300100 Ekiti State Boundary Commission - - - - 4 011100400100 Ekiti State Sustainable Development Goal - - - - 5 011100500100 Ekiti State Micro Finance And Enterprise Development Agency - - - - 6 011100600100 Ekiti State Emergency Management Agency - - - - 7 011100700100 Ekiti State Bureau Of Public Procurement - - - - 8 011101000100 Office Of Transformation And Strategy - - - - 9 011102100100 Ekiti State Liaison Office Abuja - - - - 10 011102100500 Ekiti State Liaison Office Lagos - - - - 11 011103300100 Ekiti State Aid Control Agency - - - - 12 011103700100 Muslim Pilgrim Board - - - - 13 011103800100 Christian Pilgrim Board - - - - 14 011111200100 General Adminsitration Department - - - - 15 011111300100 Ekiti State Pension Commission - - - - 16 011111300200 Pension Transition Arrangement Department - - - - 17 011113200100 Inter-Governmental And Integration Affairs - - - - 18 011200100100 Ekiti State House Of Assembly - - - - 19 012300100100 Ministry Of Information And Value Orientation - - - - 20 012300300100 Broadcasting Service Of Ekiti State - - - - 21 012500600100 Office Of Establishment And Service Matters - - - - 22 012500700100 Office Of Capacity Development And Reform - - - - 23 014000100100 Ekiti State Auditor General Office - - - - 24 014000200100 Local Government Auditor General Office - - - - 25 014700100100 Ekiti State Civil Service Commission - - - - 26 014800100100 Ekiti State Independence Electoral Commission - - - - 27 016101300200 Political And Economic Affairs - - - - 28 016101700100 Cabinet And Special Services - - - - TOTAL ADMINISTRATION SECTOR - - - - - 020000000000 ECONOMIC SECTOR - 29 021500100100 Ministry Of Agriculture And Food Security - - - - 30 021510200100 Agricultural Development Programme - - - - 31 021510900100 Ekiti State Forestry Commission - - - - 32 021511000100 Fountain Marketing Agricultural Agency - - - - 33 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. - - - - 34 022000100100 Ministry Of Finance - - - - 35 022000700100 Office Of The Accountant General - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 124 NOTE 57: INTEREST INCOME (ACTUAL CASH RECEIVED) ADMINISTRATIVE ACTUAL FINAL BUDGET ACTUAL S/N Code 2023 2023 VARIANCE 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ 36 022000701100 Central Internal Audit - - - - 37 022000800100 Ekiti State Board Of Internal Revenue Service - - - - 38 022000800200 Signage And Advertisement Agency - - - - 39 022200100100 Ministry Of Investment, Trade And Innovations - - - - 40 022700100100 Bureau Of Employment, Labour And Productivity - - - - 41 022700700100 Job Creation And Employment Agency - - - - 42 022800100100 Bureau Of Information, Communication And Technology (ICT) - - - - 43 023100100100 Ekiti State Electricity Board - - - - 44 023300100100 Ekiti State Mineral Resources Development Agency - - - - 45 023400100100 Ministry Of Works And Transportation - - - - 46 023400100300 Ekiti State Traffic Management Agency - - - - 47 023400100400 Ekiti State Public Works Corporation - - - - 48 023600100100 Ministry Of Arts, Culture And Tourism Development - - - - 49 023800100100 Ministry Of Budget And Economic Planning - - - - 50 023800200100 State Bureau Of Statistics - - - - 51 025000100100 Fiscal Responsibility Commission - - - - 52 025200100100 Ekiti State Water Coorporation - - - - 53 025200100200 State Rural Water Supply And Sanitation Agency - - - - 54 025300000000 Ministry Of Housing And Urban Development - - - - 55 025301000100 Ekiti State Housing Corporation - - - - 56 026000100100 Bureau Of Lands - - - - 57 026000100200 Office Of Surveyor General - - - - 58 026000100400 Urban Renewal Agency - - - - 59 026100100100 Ministry Of Infrastructure And Public Utilities - - - - TOTAL ECONOMIC SECTOR - - - - - 030000000000 LAW & JUSTICE SECTOR - 60 031800100100 The Judiciary - - 61 031801100100 Ekiti State Judicial Service Commission - - 62 032600000000 Ministry Of Justice - - - - 63 032600100100 Ekiti State Citizen's Right - - 64 032600100200 Office Of Public Defender - - - - 65 032600100300 Ekiti State Law Reform Commission - - TOTAL LAW & JUSTICE SECTOR - - - - - 040000000000 REGIONAL SECTOR - 66 045102100100 Ministry Of Regional and Special Duties - - - - 67 045102100200 Serve EKS Steering Committee - - 68 045102100300 Serve EKS - - 69 045102100400 Subvention To Dawn Commission - - TOTAL REGIONAL SECTOR - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 125 NOTE 57: INTEREST INCOME (ACTUAL CASH RECEIVED) ADMINISTRATIVE ACTUAL FINAL BUDGET ACTUAL S/N Code 2023 2023 VARIANCE 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ - - 050000000000 SOCIAL SECTOR - - 70 051300100100 Ministry Of Youth And Sport Development - - - - 71 051305200100 Ekiti State Sport Council - - - - 72 051305300100 Ekiti State Office Of Disability - - - - 73 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare - - - - 74 051700100100 Ministry Of Education, Science And Technology - - - - 75 051700100400 Ekiti State Libabry Board - - - - 76 051700100500 Education Trust Funds - - - - 77 051700100600 State Universal Basic Education Board - - - - 78 051701000100 Agency For Adult And Non Formal Education - - - - 79 051702600100 School Of Agriculture And Enterprise Agency - - - - 80 051705300100 Ekiti State Board For Technical And Vocational Education - - - - 81 051705400100 Ekiti State Scholarship Board - - - - 82 051705500100 Ekiti State Teaching Service Commission - - - - 83 052100100100 Ministry Of Health And Human Services - - - - 84 052100200100 Ekiti State Health Insurance Scheme - - - - 85 052100300100 Primary Healthcare Development - - - - 86 052110200100 Hospital Management Board - - - - 87 052110400100 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT (EKSDMA)) - - - - 88 053500100100 Ministry Of Environment - - - - 89 053501600100 State Environmental Protection Agency - - - - 90 053505300100 Ekiti State Waste Management Board - - - - 91 055100100100 Ministry Of Local Government Affairs - - - - 92 055100200100 Bureau Of Chieftaincy Affairs - - - - 93 055100300100 Bureau Of Rural And Community Development - - - - - TOTAL SOCIAL SECTOR - - - - - SUMMARY BY SECTOR - A ADMINISTRATION SECTOR - - - - B ECONOMIC SECTOR - - - - C LAW AND JUSTICE SECTOR - - - - D REGIONAL SECTOR - - - - E SOCIAL SECTOR - - - - TOTAL (A) - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 126 NOTE 58: AIDS AND GRANTS (ACTUAL CASH RECEIVED ) ACTUAL ACTUAL S/NO MDAs/DONORS 2023 FINAL BUDGET 2023 VARIANCE 2022 REF. NOTE ₦ ₦ ₦ ₦ 1 MINISTRY OF HEALTH (UNICEF) 56,349,660.00 - 16,892,450.00 2 MINISTRY OF HEALTH (COVID-19) - 490,000.00 3 MINISTRY OF HEALTH (RSS FOR HEALTH) 18,294,100.00 - 4 PRIMARY HEALTH CARE DEVELOPMENT AGENCY (UNICEF) 424,920,867.15 25,376,069,902.04 170,893,633.00 5 SFTAS 3,305,635,221.00 2,509,235,000.00 6 PFMU (OTHER INCOME & GCC) 14,370,926,566.51 7,270,698,725.78 7 UBEC/SUBEB 2,413,904,707.52 4,693,502,101.69 8 FEDERAL EARNED RE-IMBURSEMENT 1,997,117,548.99 TOTAL 22,587,148,671.17 25,376,069,902.04 (2,788,921,230.87) 14,661,711,910.47 NOTE 59: OTHER REVENUE (ACTUAL CASH RECEIVED ) ACTUAL ACTUAL S/NO DETAILS 2023 FINAL BUDGET 2023 VARIANCE 2022 REF. NOTE ₦ ₦ ₦ ₦ OTHER REVENUE: 1 RENT INCOME - - - 5 2 LAPTOP REPAYMENT 3,964,722.19 335,270.85 5 3 OJA-OBA PROCEEDS 2,615,000.00 43,147,500.00 5 4 RECEIPT FROM JAAC - 300,000,000.00 5 5 WEMA SHARE REFUND 117,196.79 129,230.25 5 6 EKSG SALARY REFUND 52,234,114.87 3,500,000,000.00 18,912,552.97 5 7 BAIL OUT REFUND BY JACC 94,369,459.44 94,369,459.44 8 MDAs' REFUND - 102,502,631.20 5 9 TAX REFUND BY CONTRACTORS - 140,085,066.16 10 ECA DEDUCTIOND REFUND - 1,079,671,147.08 11 TSA SWEEPING 64,780,228.24 3,783,762,487.88 12 REFUND FROM BOND SINKING FUND TRUSTEE 1,904,373,677.00 13 NIBSS/UPPERLINK REFUND 266,421,354.94 - TOTAL 484,502,076.47 3,500,000,000.00 (3,015,497,923.53) 7,467,289,022.83 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 127 NOTE 60: TRANSFER FROM OTHER GOVERNMENT ENTITIES (ACTUAL CASH RECEIVED) ADMINISTRATIVE ACTUAL FINAL BUDGET ACTUAL S/N Code 2023 2023 VARIANCE 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ 10000000000 Administration Sector 1 011100100100 Government House And Protocol - - - - 2 011100100200 Deputy Governor's Office - - - - 3 011100300100 Ekiti State Boundary Commission - - - - 4 011100400100 Ekiti State Sustainable Development Goal - - - - 5 011100500100 Ekiti State Micro Finance And Enterprise Development Agency - - - - 6 011100600100 Ekiti State Emergency Management Agency - - - - 7 011100700100 Ekiti State Bureau Of Public Procurement - - - - 8 011101000100 Office Of Transformation And Strategy - - - - 9 011102100100 Ekiti State Liaison Office Abuja - - - - 10 011102100500 Ekiti State Liaison Office Lagos - - - - 11 011103300100 Ekiti State Aid Control Agency - - - - 12 011103700100 Muslim Pilgrim Board - - - - 13 011103800100 Christian Pilgrim Board - - - - 14 011111200100 General Adminsitration Department - - - - 15 011111300100 Ekiti State Pension Commission - - - - 16 011111300200 Pension Transition Arrangement Department - - - - 17 011113200100 Inter-Governmental And Integration Affairs - - - - 18 011200100100 Ekiti State House Of Assembly - - - - 19 012300100100 Ministry Of Information And Value Orientation - - - - 20 012300300100 Broadcasting Service Of Ekiti State - - - - 21 012500600100 Office Of Establishment And Service Matters - - - - 22 012500700100 Office Of Capacity Development And Reform - - - - 23 014000100100 Ekiti State Auditor General Office - - - - 24 014000200100 Local Government Auditor General Office - - - - 25 014700100100 Ekiti State Civil Service Commission - - - - 26 014800100100 Ekiti State Independence Electoral Commission - - - - 27 016101300200 Political And Economic Affairs - - - - 28 016101700100 Cabinet And Special Services - - - - TOTAL ADMINISTRATION SECTOR - - - - - 020000000000 ECONOMIC SECTOR - 29 021500100100 Ministry Of Agriculture And Food Security - - - - 30 021510200100 Agricultural Development Programme - - - - 31 021510900100 Ekiti State Forestry Commission - - - - 32 021511000100 Fountain Marketing Agricultural Agency - - - - 33 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. - - - - 34 022000100100 Ministry Of Finance - - - - 35 022000700100 Office Of The Accountant General - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 128 NOTE 60: TRANSFER FROM OTHER GOVERNMENT ENTITIES (ACTUAL CASH RECEIVED) ADMINISTRATIVE ACTUAL FINAL BUDGET ACTUAL S/N Code 2023 2023 VARIANCE 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ 36 022000701100 Central Internal Audit - - - - 37 022000800100 Ekiti State Board Of Internal Revenue Service - - - - 38 022000800200 Signage And Advertisement Agency - - - - 39 022200100100 Ministry Of Investment, Trade And Innovations - - - - 40 022700100100 Bureau Of Employment, Labour And Productivity - - - - 41 022700700100 Job Creation And Employment Agency - - - - 42 022800100100 Bureau Of Information, Communication And Technology (ICT) - - - - 43 023100100100 Ekiti State Electricity Board - - - - 44 023300100100 Ekiti State Mineral Resources Development Agency - - - - 45 023400100100 Ministry Of Works And Transportation - - - - 46 023400100300 Ekiti State Traffic Management Agency - - - - 47 023400100400 Ekiti State Public Works Corporation - - - - 48 023600100100 Ministry Of Arts, Culture And Tourism Development - - - - 49 023800100100 Ministry Of Budget And Economic Planning - - - - 50 023800200100 State Bureau Of Statistics - - - - 51 025000100100 Fiscal Responsibility Commission - - - - 52 025200100100 Ekiti State Water Coorporation - - - - 53 025200100200 State Rural Water Supply And Sanitation Agency - - - - 54 025300000000 Ministry Of Housing And Urban Development - - - - 55 025301000100 Ekiti State Housing Corporation - - - - 56 026000100100 Bureau Of Lands - - - - 57 026000100200 Office Of Surveyor General - - - - 58 026000100400 Urban Renewal Agency - - - - 59 026100100100 Ministry Of Infrastructure And Public Utilities - - - - TOTAL ECONOMIC SECTOR - - - - - 030000000000 LAW & JUSTICE SECTOR - 60 031800100100 The Judiciary - - 61 031801100100 Ekiti State Judicial Service Commission - - 62 032600000000 Ministry Of Justice - - - - 63 032600100100 Ekiti State Citizen's Right - - 64 032600100200 Office Of Public Defender - - - - 65 032600100300 Ekiti State Law Reform Commission - - TOTAL LAW & JUSTICE SECTOR - - - - - 040000000000 REGIONAL SECTOR - 66 045102100100 Ministry Of Regional and Special Duties - - - - 67 045102100200 Serve EKS Steering Committee - - 68 045102100300 Serve EKS - - 69 045102100400 Subvention To Dawn Commission - - TOTAL REGIONAL SECTOR - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 129 NOTE 60: TRANSFER FROM OTHER GOVERNMENT ENTITIES (ACTUAL CASH RECEIVED) ADMINISTRATIVE ACTUAL FINAL BUDGET ACTUAL S/N Code 2023 2023 VARIANCE 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ - - 050000000000 SOCIAL SECTOR - - 70 051300100100 Ministry Of Youth And Sport Development - - - - 71 051305200100 Ekiti State Sport Council - - - - 72 051305300100 Ekiti State Office Of Disability - - - - 73 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare - - - - 74 051700100100 Ministry Of Education, Science And Technology - - - - 75 051700100400 Ekiti State Libabry Board - - - - 76 051700100500 Education Trust Funds - - - - 77 051700100600 State Universal Basic Education Board - - - - 78 051701000100 Agency For Adult And Non Formal Education - - - - 79 051702600100 School Of Agriculture And Enterprise Agency - - - - 80 051705300100 Ekiti State Board For Technical And Vocational Education - - - - 81 051705400100 Ekiti State Scholarship Board - - - - 82 051705500100 Ekiti State Teaching Service Commission - - - - 83 052100100100 Ministry Of Health And Human Services - - - - 84 052100200100 Ekiti State Health Insurance Scheme - - - - 85 052100300100 Primary Healthcare Development - - - - 86 052110200100 Hospital Management Board - - - - 87 052110400100 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT (EKSDMA)) - - - - 88 053500100100 Ministry Of Environment - - - - 89 053501600100 State Environmental Protection Agency - - - - 90 053505300100 Ekiti State Waste Management Board - - - - 91 055100100100 Ministry Of Local Government Affairs - - - - 92 055100200100 Bureau Of Chieftaincy Affairs - - - - 93 055100300100 Bureau Of Rural And Community Development - - - - - TOTAL SOCIAL SECTOR - - - - - SUMMARY BY SECTOR - A ADMINISTRATION SECTOR - - - - B ECONOMIC SECTOR - - - - C LAW AND JUSTICE SECTOR - - - - D REGIONAL SECTOR - - - - E SOCIAL SECTOR - - - - TOTAL (A) - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 130 NOTE 61: SALARIES & WAGES (EMPLOYEES BENEFITS (ACTUAL CASH PAYMENT ) ADMINISTRATIVE ACTUAL ACTUAL S/N Code MINISTRY DEPARTMENT AND AGENCY 2023 FINAL BUDGET, 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 010000000000 Administration Sector 1 011100100100 Government House And Protocol 142,605,964.13 169,729,609.18 27,123,645.05 148,637,973.06 2 011100100200 Deputy Governor's Office 47,698,555.42 48,984,018.70 1,285,463.28 41,957,937.28 3 011100300100 Ekiti State Boundary Commission 14,005,517.50 14,074,321.86 68,804.36 10,807,751.29 4 011100400100 Ekiti State Sustainable Development Goal 18,696,452.54 19,261,995.61 565,543.07 18,669,221.50 Ekiti State Micro Finance And Enterprise Development 5 011100500100 Agency 28,656,951.80 29,978,632.45 1,321,680.65 26,921,996.86 6 011100600100 Ekiti State Emergency Management Agency 17,916,453.65 18,299,724.75 383,271.10 11,729,283.55 7 011100700100 Ekiti State Bureau Of Public Procurement 46,424,176.16 47,303,681.87 879,505.71 39,103,183.98 8 011101000100 Office Of Transformation And Strategy 21,347,700.23 22,878,326.14 1,530,625.91 17,280,240.63 9 011102100100 Ekiti State Liaison Office Abuja 14,361,952.05 15,471,894.67 1,109,942.62 17,725,706.76 10 011102100500 Ekiti State Liaison Office Lagos 16,972,535.68 17,381,157.58 408,621.90 15,436,725.15 11 011103300100 Ekiti State Aid Control Agency 12,854,157.74 13,530,650.55 676,492.81 12,415,372.48 12 011103700100 Muslim Pilgrim Board 9,871,276.83 10,103,873.86 232,597.03 7,049,414.24 13 011103800100 Christian Pilgrim Board 14,113,425.98 15,011,875.26 898,449.28 11,100,002.51 14 011111200100 General Adminsitration Department 121,226,080.39 123,015,646.60 1,789,566.21 98,162,035.84 15 011111300100 Ekiti State Pension Commission 22,346,554.06 312,256,963.39 289,910,409.33 20,520,671.24 16 011111300200 Pension Transition Arrangement Department 29,549,080.11 34,494,971.58 4,945,891.47 29,348,714.77 17 011113200100 Inter-Governmental And Integration Affairs 276,284.04 931,652.66 655,368.62 18 011200100100 Ekiti State House Of Assembly 543,771,072.86 553,771,072.86 10,000,000.00 510,407,428.38 19 012300100100 Ministry Of Information And Value Orientation 105,274,593.90 105,805,345.89 530,751.99 93,397,540.43 20 012300300100 Broadcasting Service Of Ekiti State 218,364,262.25 232,144,380.05 13,780,117.80 188,379,012.77 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 131 NOTE 61: SALARIES & WAGES (EMPLOYEES BENEFITS (ACTUAL CASH PAYMENT ) ADMINISTRATIVE ACTUAL ACTUAL S/N Code MINISTRY DEPARTMENT AND AGENCY 2023 FINAL BUDGET, 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 21 012500600100 Office Of Establishment And Service Matters 77,571,188.52 83,194,532.35 5,623,343.83 60,141,382.88 22 012500700100 Office Of Capacity Development And Reform 19,912,230.14 20,597,179.47 684,949.33 18,282,444.62 23 014000100100 Ekiti State Auditor General Office 94,261,611.14 100,395,954.79 6,134,343.65 80,093,957.80 24 014000200100 Local Government Auditor General Office 38,852,186.70 43,649,528.30 4,797,341.60 32,519,725.82 25 014700100100 Ekiti State Civil Service Commission 41,477,032.47 45,283,996.84 3,806,964.37 36,585,460.32 26 014800100100 Ekiti State Independence Electoral Commission 88,093,991.24 93,728,263.73 5,634,272.49 80,264,488.88 27 016101300200 Political And Economic Affairs 974,828,841.67 995,657,449.42 20,828,607.75 1,409,091,721.51 28 016101700100 Cabinet And Special Services 35,936,051.04 39,766,171.78 3,830,120.74 33,510,953.54 TOTAL ADMINISTRATION SECTOR 2,817,266,180.24 3,226,702,872.19 409,436,691.95 3,069,540,348.09 020000000000 ECONOMIC SECTOR 29 021500100100 Ministry Of Agriculture And Food Security 464,388,080.18 484,894,304.71 20,506,224.53 403,955,449.51 30 021510200100 Agricultural Development Programme 182,557,822.42 177,588,792.28 (4,969,030.14) 172,246,191.42 31 021510900100 Ekiti State Forestry Commission 98,473,286.63 102,468,189.82 3,994,903.19 96,539,225.15 32 021511000100 Fountain Marketing Agricultural Agency 32,601,403.02 40,618,970.37 8,017,567.35 27,100,476.83 Directorate Of Farm Settlement And Peasant Farmer 33 021511700100 Devt. 20,520,600.05 20,877,756.11 357,156.06 19,949,738.98 34 022000100100 Ministry Of Finance 78,075,414.78 102,246,062.94 24,170,648.16 57,714,978.74 35 022000700100 Office Of The Accountant General 157,613,821.04 1,399,806,209.24 1,242,192,388.20 140,739,193.44 36 022000701100 Central Internal Audit 17,388,183.55 17,406,289.73 18,106.18 14,712,305.85 37 022000800100 Ekiti State Board Of Internal Revenue Service 82,193,523.03 67,000,000.00 (15,193,523.03) 168,116,433.16 38 022000800200 Signage And Advertisement Agency 10,871,365.74 27,509,970.89 16,638,605.15 8,938,637.61 39 022200100100 Ministry Of Investment, Trade And Innovations 197,216,983.49 198,754,658.01 1,537,674.52 175,482,865.90 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 132 NOTE 61: SALARIES & WAGES (EMPLOYEES BENEFITS (ACTUAL CASH PAYMENT ) ADMINISTRATIVE ACTUAL ACTUAL S/N Code MINISTRY DEPARTMENT AND AGENCY 2023 FINAL BUDGET, 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ Ministry of Wealth Creation & Employment (Bureau Of 40 022700100100 Employment, Labour And Productivity) 11,444,873.17 13,423,504.91 1,978,631.74 11,695,505.47 41 022700700100 Job Creation And Employment Agency 10,590,045.25 13,308,093.91 2,718,048.66 11,465,083.58 Bureau Of Information, Communication And Technology 42 022800100100 (ICT) 27,853,183.92 28,105,447.73 252,263.81 25,997,184.69 43 023100100100 Ekiti State Electricity Board 89,492,861.52 90,860,910.12 1,368,048.60 78,225,305.60 44 023300100100 Ekiti State Mineral Resources Development Agency 18,111,466.01 17,906,579.68 (204,886.33) 15,521,239.18 45 023400100100 Ministry Of Works And Transportation 312,512,380.55 313,311,144.50 798,763.95 294,614,802.29 46 023400100300 Ekiti State Traffic Management Agency 41,195,909.18 41,247,311.38 51,402.20 11,976,409.88 47 023400100400 Ekiti State Public Works Corporation 30,317,121.45 31,230,257.71 913,136.26 22,831,167.86 48 023600100100 Ministry Of Arts, Culture And Tourism Development 93,249,484.95 92,882,585.81 (366,899.14) 93,823,878.57 49 023800100100 Ministry Of Budget And Economic Planning 86,116,972.16 87,270,954.35 1,153,982.19 70,324,310.31 50 023800200100 State Bureau Of Statistics 34,119,002.99 34,732,858.56 613,855.57 32,656,552.05 51 025000100100 Fiscal Responsibility Commission 15,147,880.79 15,237,728.66 89,847.87 12,319,340.47 52 025200100100 Ekiti State Water Coorporation 295,274,400.44 296,710,311.43 1,435,910.99 285,341,941.55 53 025200100200 State Rural Water Supply And Sanitation Agency 40,789,369.59 41,675,019.75 885,650.16 34,365,989.46 Ministry of Physical Planning & Urban Devt. (Ministry Of 54 025300000000 Housing And Urban Development) 88,222,957.87 54,148,519.58 (34,074,438.29) 60,175,811.46 55 025301000100 Ekiti State Housing Corporation 93,246,902.21 93,395,678.62 148,776.41 83,316,972.82 56 026000100100 Bureau Of Lands 69,169,467.18 69,275,052.39 105,585.21 51,147,640.09 57 026000100200 Office Of Surveyor General 37,947,005.18 37,953,661.91 6,656.73 34,789,250.06 58 026000100400 Urban Renewal Agency 15,680,150.75 15,766,657.61 86,506.86 14,403,362.22 59 026100100100 Ministry Of Infrastructure And Public Utilities 100,449,052.51 100,541,468.18 92,415.67 92,106,608.52 TOTAL ECONOMIC SECTOR 2,852,830,971.60 3,951,483,405.42 1,275,323,979.29 2,622,593,852.72 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 133 NOTE 61: SALARIES & WAGES (EMPLOYEES BENEFITS (ACTUAL CASH PAYMENT ) ADMINISTRATIVE ACTUAL ACTUAL S/N Code MINISTRY DEPARTMENT AND AGENCY 2023 FINAL BUDGET, 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 030000000000 LAW & JUSTICE SECTOR 60 031800100100 The Judiciary - - 61 031801100100 Ekiti State Judicial Service Commission - - 62 032600000000 Ministry Of Justice 227,270,649.71 227,609,663.72 339,014.01 204,632,273.27 63 032600100100 Ekiti State Citizen's Right - - 64 032600100200 Office Of Public Defender 8,742,769.98 8,747,967.53 5,197.55 7,379,185.22 65 032600100300 Ekiti State Law Reform Commission - - TOTAL LAW & JUSTICE SECTOR 236,013,419.69 236,357,631.25 344,211.56 212,011,458.49 040000000000 REGIONAL SECTOR 66 045102100100 Ministry Of Regional and Special Duties 14,420,728.51 14,879,486.53 458,758.02 15,118,321 67 045102100200 Serve EKS Steering Committee - - - 68 045102100300 Serve EKS - - 69 045102100400 Subvention To Dawn Commission - - - TOTAL REGIONAL SECTOR 14,420,728.51 14,879,486.53 458,758.02 15,118,320.86 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 134 NOTE 61: SALARIES & WAGES (EMPLOYEES BENEFITS (ACTUAL CASH PAYMENT ) ADMINISTRATIVE ACTUAL ACTUAL S/N Code MINISTRY DEPARTMENT AND AGENCY 2023 FINAL BUDGET, 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 050000000000 SOCIAL SECTOR 70 051300100100 Ministry Of Youth And Sport Development 24,137,201.51 72,828,774.09 48,691,572.58 22,365,711.38 71 051305200100 Ekiti State Sport Commission (Ekiti State Sport Council) 74,379,243.80 74,483,035.82 103,792.02 65,198,953.67 72 051305300100 Ekiti State Office Of Disability 24,023,277.93 24,157,505.84 134,227.91 20,386,250.74 Ministry Of Women Affairs, Gender Empowernment And 73 051400100100 Social Welfare 82,074,184.97 82,565,031.30 490,846.33 79,490,221.86 74 051700100100 Ministry Of Education, Science And Technology 575,232,663.17 576,144,567.95 911,904.78 517,457,743.29 75 051700100400 Ekiti State Libabry Board 20,132,373.92 21,334,914.70 1,202,540.78 17,935,458.72 76 051700100500 Education Trust Funds 20,065,982.27 22,268,080.50 2,202,098.23 17,763,740.21 77 051700100600 State Universal Basic Education Board 388,970,054.12 390,611,964.50 1,641,910.38 333,826,726.80 78 051701000100 Agency For Adult And Non Formal Education 32,058,463.54 32,888,847.33 830,383.79 32,746,024.90 79 051702600100 School Of Agriculture And Enterprise Agency 9,158,486.79 9,839,771.11 681,284.32 7,354,425.09 Ekiti State Board For Technical And Vocational 80 051705300100 Education 138,018,671.14 144,419,920.03 6,401,248.89 128,524,151.60 81 051705400100 Ekiti State Scholarship Board 11,233,995.15 12,703,265.31 1,469,270.16 11,029,276.17 82 051705500100 Ekiti State Teaching Service Commission 10,270,115,930.00 10,298,209,907.34 28,093,977.34 8,920,317,178.76 Ekiti State Teaching Service Commission (Secondary 83 051705500100 School Non-Teaching Staff) 122,139,754.54 123,290,053.54 1,150,299.00 - 84 052100100100 Ministry Of Health And Human Services 285,336,268.13 286,878,596.85 1,542,328.72 254,379,838.21 85 052100200100 Ekiti State Health Insurance Scheme 22,623,863.36 23,298,318.65 674,455.29 20,459,156.35 86 052100300100 Primary Healthcare Development 146,397,381.13 147,031,488.77 634,107.64 106,690,238.07 87 052110200100 Hospital Management Board 3,542,950,114.76 3,542,956,095.95 5,981.19 2,884,712,138.01 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES 88 052110400100 MANAGEMENT (EKSDMA)) 18,602,036.45 19,587,362.16 985,325.71 18,653,667.10 89 053500100100 Ministry Of Environment 81,892,801.39 82,493,453.59 600,652.20 70,438,132.95 90 053501600100 State Environmental Protection Agency 17,641,007.13 20,112,563.76 2,471,556.63 16,950,025.15 91 053505300100 Ekiti State Waste Management Board 27,871,762.42 28,336,493.87 464,731.45 23,409,065.45 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 135 NOTE 61: SALARIES & WAGES (EMPLOYEES BENEFITS (ACTUAL CASH PAYMENT ) ADMINISTRATIVE ACTUAL ACTUAL S/N Code MINISTRY DEPARTMENT AND AGENCY 2023 FINAL BUDGET, 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 92 055100100100 Ministry Of Local Government Affairs 51,094,724.36 51,701,544.06 606,819.70 38,000,142.18 Ministry of Chieftaincy Affairs & Home Affairs (Bureau 93 055100200100 Of Chieftaincy Affairs) 23,432,354.53 26,640,135.29 3,207,780.76 22,250,957.25 Ministry of Rural And Community Development (Bureau 94 055100300100 Of Rural And Community Development) 34,541,929.27 36,041,869.14 1,499,939.87 33,028,273.40 UNSPECIFIED - - TOTAL SOCIAL SECTOR 16,044,124,525.78 16,150,823,561.45 106,699,035.67 13,663,367,497.31 SUMMARY OF PERSONNEL COST ON SECTOR A ADMINISTRATION SECTOR 2,817,266,180.24 3,226,702,872.19 409,436,691.95 3,069,540,348.09 B ECONOMIC SECTOR 2,852,830,971.60 3,951,483,405.42 1,275,323,979.29 2,622,593,852.72 C LAW AND JUSTICE SECTOR 236,013,419.69 236,357,631.25 344,211.56 212,011,458.49 D REGIONAL SECTOR 14,420,728.51 14,879,486.53 458,758.02 15,118,320.86 E SOCIAL SECTOR 16,044,124,525.78 16,150,823,561.45 106,699,035.67 13,663,367,497.31 TOTAL (A) 21,964,655,825.82 23,580,246,956.84 1,792,262,676.49 19,582,631,477.47 LEAVE BONUS 712,058,003.29 PALLIATIVE 383,505,000.00 CORPERS ALLOWANCE 55,983,715.81 58,520,443.80 REPATRIATION 15,738,214.67 17,672,108.91 LOCUM / INTERN 5,743,523.68 10,849,693.69 NEIGHBORHOOD INSPECTOR - 17,760,000.00 TOTAL (B) 1,173,028,457.45 - - 104,802,246.40 GRAND TOTAL OF CASH (A+B) 23,137,684,283.27 23,580,246,956.84 1,792,262,676.49 19,687,433,723.87 UNPAID DEDUCTIONS - (2,288,730,138.78) TOTAL SALARY PAID 23,137,684,283.27 17,398,703,585.09 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 136 NOTE 62: SOCIAL BENEFITS & SOCIAL CONTRIBUTION ACTUAL FINAL BUDGET ACTUAL CODE DETALS 2023 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ 22010102 PENSION 7,222,677,460.14 7,261,027,305.85 38,349,845.71 6,818,173,724.62 22010101 GRATUITY 1,200,000,000.00 1,200,000,000.00 - 100,000,000.00 PENSION/MAINTENANCE FOR PAST POLITICAL OFFICE HOLDERS (GOVS. 22010104 & DEP. GOVS.) 229,647,971.51 216,000,000.00 (13,647,971.51) - 10% CONTRIBUTION TO RETIREMENT SAVINGS FUND 21020202 ACCOUNT 289,159,032.83 289,700,000.00 540,967.17 161,791,714.00 22010103 DEATH BENEFIT - - - 5% CONTRIBUTION TO REDEEMABLE RETIREMENT FUND 21020202 ACCOUNT 122,045,573.10 134,000,000.00 11,954,426.90 - 22020649 ACTUARIAL VALUATION - - - - 21020101 NON-REGULAR ALLOWANCE - - TOTAL 9,063,530,037.58 9,100,727,305.85 37,197,268.27 7,079,965,438.62 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 137 NOTE 63: OVERHEAD COST (ACTUAL CASH PAYMENT) ECONOMIC ACTUAL ACTUAL S/NO CODE EXPENDITURE DETAILS 2023 FINAL BUDGET 2023 VARIANCE 2022 ₦ ₦ ₦ 1 220201 TRAVEL & TRANSPORT- GENERAL 4,264,328,273.99 7,006,852,826.15 2,742,524,552.16 1,872,915,791.24 2 220202 UTILITIES-GENERAL 144,749,611.73 578,835,668.30 434,086,056.57 594,725,843.36 3 220203 MATERIALS & SUPPLIES-GENERAL 690,993,403.60 840,797,885.44 149,804,481.84 1,154,701,712.17 4 220204 MAINTENANCE SERVICES-GENERAL 1,711,428,412.84 1,581,509,839.94 (129,918,572.90) 696,778,243.07 5 220205 TRAINING GENERAL 518,974,372.65 1,113,168,346.08 594,193,973.43 402,687,400.72 6 220206 OTHER SERVICES- GENERAL 21,210,544,060.64 20,361,533,738.66 (849,010,321.98) 12,596,656,824.88 CONSULTING & PROFESSIONAL SERVICES- 7 220207 GENERAL 572,727,127.66 599,206,886.80 26,479,759.14 961,567,367.60 8 220208 FUEL & LUBRICANTS- GENERAL 726,102,088.50 1,427,487,961.17 701,385,872.67 783,424,800.00 9 220209 FINANCIAL CHARGES- GENERAL 240,950.00 - (240,950.00) 34,472,474.97 10 220210 MISCELLANEOUS EXPENSES GENERAL 4,896,387,998.75 6,325,231,856.31 1,428,843,857.56 3,338,385,067.33 TOTAL 34,736,476,300.36 39,834,625,008.85 5,098,148,708.49 22,436,315,525.34 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 138 NOTE 64: SUBVENTION/GRANTS TO TERTIARY INSTITUTIONS AND PARASTALTALS (ACTUAL CASH PAYMENT) ECONOMIC ACTUAL ACTUAL S/NO CODE EXPENDITURE DETAILS 2023 FINAL BUDGET VARIANCE 2022 ₦ ₦ ₦ 1 220401 GRANTS TO PARASTATALS 12,659,207,454.96 13,578,886,219.64 919,678,764.68 14,558,587,445.50 TOTAL 12,659,207,454.96 13,578,886,219.64 919,678,764.68 14,558,587,445.50 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 139 NOTE 65: SUBSIDIES (ACTUAL CASH PAYMENT) ACTUAL FINAL BUDGET ACTUAL S/NO DETAILS 2023 2023 VARIANCE 2022 ₦ ₦ ₦ - - TOTAL - - - - NOTE 66: PUBLIC DEBT (ACTUAL CASH PAYMENT) ACTUAL FINAL BUDGET ACTUAL CODE DETAILS 2023 2023 VARIANCE 2022 ₦ ₦ ₦ ₦ DOMESTIC LOAN INTEREST 220602 CHARGES 5,447,127,289.28 14,000,313,446.40 8,234,200,787.26 10,128,262,369.27 220601 FOREIGN LOAN INTEREST CHARGES 318,985,369.86 349,327,586.82 TOTAL (A) 5,766,112,659.14 14,000,313,446.40 8,234,200,787.26 10,477,589,956.09 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 140 NOTE 67: TRANSFER TO OTHER GOVERNMENT ENTITIES BY SPECIAL PROGRAMMES/PROJECTS SUPPL. NO ACTUAL ACTUAL 2023 FINAL BUDGET 2023 VARIANCE 2022 ₦ ₦ ₦ 9A Special Programmes/Projects 2,595,285,076.71 4,274,663,314.90 21,345,904.76 3,204,531,597.93 9B Projects Financed by grants 1,658,032,333.43 2,553,862,258.67 TOTAL 4,253,317,410.14 4,274,663,314.90 21,345,904.76 5,758,393,856.60 NOTE 68: CASH RECEIPT FROM DISPOSAL OF ASSET S/NO DETAILS 2023 2022 ₦ ₦ DISPOSAL OF PPE DISPOSAL OF INVESTMENT PROPERTY DISPOSAL OF INTANGIBLE ASSET TOTAL REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 141 ` NOTE 69: PURCHASE/CONSTRUCTION OF ASSETS (ACTUAL CASH PAYMENT) ACTUAL ACTUAL S/N Administrative Code Description 2023 FINAL BUDGET 2023 VARIANCE 2022 ₦ ₦ ₦ 010000000000 Administration Sector 1 011100100100 Government House And Protocol 732,959,613.00 733,000,000.00 40,387.00 123,031,825.00 2 011100100200 Deputy Governor's Office 82,640,471.81 87,640,471.81 5,000,000.00 - 3 011100201400 Special Adviser Development Matters - - - - 4 011100201500 Ekiti State Special Adviser On Social Investment Programme - - - - 5 026200100100 Ministry of Innovation, Science & Technology - 20,000,000.00 20,000,000.00 6 011100300100 Ekiti State Boundary Commission - - - - 7 011100400100 Ekiti State Sustainable Development Goal 7,000,000.00 10,000,000.00 3,000,000.00 140,423,669.89 8 011100500100 Ekiti State Micro Finance And Enterprise Development Agency - 10,000,000.00 10,000,000.00 97,102,500.00 9 011100600100 Ekiti State Emergency Management Agency 44,560,250.00 59,527,252.37 14,967,002.37 - 10 011100700100 Ekiti State Bureau Of Public Procurement 2,119,750.00 27,000,000.00 24,880,250.00 25,000,000.00 11 011101000100 Office Of Transformation And Strategy - 4,000,000.00 4,000,000.00 - 12 011102100100 Ekiti State Liaison Office Abuja - 248,175,120.00 248,175,120.00 - 13 011102100500 Ekiti State Liaison Office Lagos - 2,500,000.00 2,500,000.00 - 14 011103300100 Ekiti State Aid Control Agency 2,500,000.00 4,808,432.60 2,308,432.60 - 15 011103700100 Muslim Pilgrim Board - - - - 16 011103800100 Christian Pilgrim Board - - - - 17 011110100100 Bureau Of Special Projects 296,843,800.23 307,756,296.49 10,912,496.26 2,300,491,602.22 18 011111200100 General Adminsitration Department 1,680,875,325.15 2,283,000,000.00 602,124,674.85 149,886,548.10 19 011111200300 Utility Service Department - 2,000,000.00 2,000,000.00 - 20 011111300100 Ekiti State Pension Commission - 2,000,000.00 2,000,000.00 - 21 011111300200 Pension Transition Arrangement Department - 2,000,000.00 2,000,000.00 - 22 011200100100 Ekiti State House Of Assembly 136,489,432.53 1,237,000,000.00 1,100,510,567.47 26,814,682.05 23 011200200100 House Of Assembly Service Commission 2,338,438.40 90,000,000.00 87,661,561.60 1,000,000.00 24 012300100100 Ministry Of Information And Value Orientation 20,700,000.00 33,000,000.00 12,300,000.00 - 25 012300300100 Broadcasting Service Of Ekiti State - 20,153,687.78 20,153,687.78 - 26 012500100100 Head Of Service - 7,000,000.00 7,000,000.00 - 27 012500600100 Office Of Establishment And Service Matters - 20,000,000.00 20,000,000.00 - 28 012500700100 Office Of Capacity Development And Reform - 3,250,000.00 3,250,000.00 - 29 014000100100 Ekiti State Auditor General Office 12,430,836.60 14,527,004.03 2,096,167.43 - 30 014000200100 Local Government Auditor General Office - 10,534,843.37 10,534,843.37 - 31 014000300100 Ekiti State Audit Service Commission 4,492,167.00 4,816,425.26 324,258.26 32 014700100100 Ekiti State Civil Service Commission 1,300,000.00 3,000,000.00 1,700,000.00 - 33 014800100100 Ekiti State Independence Electoral Commission - - - 5,000,000.00 34 016100100100 Secretary To The State Government - - - - 35 016101300200 Political And Economic Affairs - 2,380,375,000.00 2,380,375,000.00 760,650,000.00 37 016101300400 Political And Inter-Party - - - - 38 016101700100 Cabinet And Special Services - 2,000,000.00 2,000,000.00 3,499,125.00 39 016101700300 Ekiti State Security Trust Fund - - - - SUB TOTAL ADMIN 3,027,250,084.72 7,629,064,533.71 4,601,814,448.99 4,307,723,940.48 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 142 ` NOTE 69: PURCHASE/CONSTRUCTION OF ASSETS (ACTUAL CASH PAYMENT) ACTUAL ACTUAL S/N Administrative Code Description 2023 FINAL BUDGET 2023 VARIANCE 2022 ₦ ₦ ₦ - 020000000000 Economic Sector - 40 021500100100 Ministry Of Agriculture And Food Security 94,298,904.25 103,370,154.13 9,071,249.88 288,806,642.23 41 021510200100 Agricultural Development Programme 2,700,000.00 23,500,000.00 20,800,000.00 - 42 021510900100 Ekiti State Forestry Commission 5,000,000.00 16,033,105.51 11,033,105.51 8,000,000.00 43 021511000100 Fountain Marketing Agricultural Agency - - - - 44 021511600100 Fadama Project 720,000,000.00 721,980,350.00 1,980,350.00 386,291,891.43 45 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. - - - - 46 021511800100 Ekiti State Rural Access And Agricultural Marketing Project (Raamp) - - - - 47 022000100100 Ministry Of Finance 291,067,377.09 330,228,950.53 39,161,573.44 436,760,917.26 48 022000700100 Office Of The Accountant General 12,118,500.00 13,000,000.00 881,500.00 91,140,100.00 49 022000701100 Central Internal Audit - 1,719,338.16 1,719,338.16 - 50 022000800100 Ekiti State Board Of Internal Revenue Service 49,913,099.79 93,000,000.00 43,086,900.21 - 51 022000800200 Signage And Advertisement Agency - 2,000,000.00 2,000,000.00 - 52 022000800300 Ekiti State Lotteries Commission - 7,224,637.89 7,224,637.89 5,205,000.00 53 022200100100 Ministry Of Investment, Trade And Innovations 16,030,500.00 6,793,586.56 (9,236,913.44) 850,000.00 54 022200900100 Technical Adviser On Ekiti Knowledge Zone - 10,000,000.00 10,000,000.00 1,200,000.00 55 022205200100 Ekiti State Investment Promotion Agency 29,457,518.75 68,000,000.00 38,542,481.25 30,925,000.00 56 022205200200 Ekiti State Community and Social Development Agency 900,000,000.00 908,600,000.00 8,600,000.00 596,646,500.00 57 022205200300 Ekiti State Social Investment Programme 593,836,500.00 599,912,000.00 6,075,500.00 310,563,031.50 58 022700100100 Bureau Of Employment, Labour And Productivity - 10,000,000.00 10,000,000.00 - 59 022700700100 Job Creation And Employment Agency 200,000,000.00 200,604,000.00 604,000.00 179,633,203.00 60 022800100100 Bureau Of Information, Communication And Technology (ICT) 33,434,232.48 40,000,000.00 6,565,767.52 50,567,789.16 61 023100100100 Ekiti State Electricity Board 698,944,744.82 1,220,906,969.18 521,962,224.36 111,820,134.59 62 023100100300 Ekiti State Office Of Energy Matters - - - - 63 023300100100 Ekiti State Mineral Resources Development Agency - 2,170,430.20 2,170,430.20 - 64 023400100100 Ministry Of Works And Transportation 16,795,971,365.89 16,935,548,000.00 139,576,634.11 10,495,613,338.18 65 023400100300 Ekiti State Traffic Management Agency - 3,000,000.00 3,000,000.00 - 66 023400100400 Ekiti State Public Works Corporation - 10,000,000.00 10,000,000.00 33,386,570.94 67 023400100500 Department Of Public Transportation - - - - 68 023600100100 Ministry Of Arts, Culture And Tourism Development - 16,307,937.83 16,307,937.83 4,000,000.00 69 023800100100 Ministry Of Budget And Planning 1,554,762,037.46 11,867,325,736.12 10,312,563,698.66 157,812,500.00 70 023800200100 State Bureau Of Statistics 17,798,000.00 38,500,000.00 20,702,000.00 - 71 025000100100 Fiscal Responsibility Commission - 4,500,000.00 4,500,000.00 2,000,000.00 72 025200100100 Ekiti State Water Coorporation 14,000,000.00 400,000,000.00 386,000,000.00 66,000,000.00 73 025200100200 State Rural Water Supply And Sanitation Agency 78,388,591.56 550,000,000.00 471,611,408.44 - 74 025300100100 Ministry Of Housing And Urban Development 5,000,000.00 30,582,016.38 25,582,016.38 1,100,000.00 75 025301000100 Ekiti State Housing Corporation - 33,500,000.00 33,500,000.00 - 76 026000100100 Bureau Of Lands 124,851,040.30 125,099,051.80 248,011.50 273,043,992.57 77 026000100200 Office Of Surveyor General 1,000,000.00 6,791,008.19 5,791,008.19 - 78 026000100400 Urban Renewal Agency 16,491,976.00 17,625,000.00 1,133,024.00 440,000,000.00 79 026100100100 Ministry Of Infrastructure And Public Utilities 226,875,269.34 232,401,139.54 5,525,870.20 30,519,215.09 80 026100100400 Ekiti State Water Sector Regulatory Agency - 20,000,000.00 20,000,000.00 - SUB TOTAL ECONOMIC 22,481,939,657.73 33,922,114,957.49 11,440,175,299.76 14,001,885,825.95 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 143 ` NOTE 69: PURCHASE/CONSTRUCTION OF ASSETS (ACTUAL CASH PAYMENT) ACTUAL ACTUAL S/N Administrative Code Description 2023 FINAL BUDGET 2023 VARIANCE 2022 ₦ ₦ ₦ 81 030000000000 Law & Justice Sector - - - 82 031800100100 The Judiciary 578,006,000.00 578,060,000.00 54,000.00 163,450,000.00 83 031801100100 Ekiti State Judicial Service Commission - 130,000,000.00 130,000,000.00 - 84 031800100100 Ekiti State Customary Court of Appeal - 65,000,000.00 85 032600100100 Ministry Of Justice - 22,264,945.27 22,264,945.27 - 86 032600100200 Ekiti State Citizen's Right - - - - 87 032600100300 Office Of Public Defender 30,000,000.00 44,484,592.72 14,484,592.72 - 88 032600100400 Ekiti State Law Reform Commision 15,000,000.00 20,222,622.43 5,222,622.43 - SUB TOTAL LAW & JUSTICE 623,006,000.00 860,032,160.42 237,026,160.42 163,450,000.00 - 040000000000 Regional Sector - - 89 045102100100 Ministry Of Regional and Special Duties - 10,000,000.00 10,000,000.00 2,640,000.00 90 045102100200 Serve EKS Steering Committee - - - - 91 045102100300 Serve EKS - - - - 92 045102100400 Subvention To Dawn Commission - - - - SUB TOTAL REGIONAL - 10,000,000.00 10,000,000.00 2,640,000.00 - 050000000000 Social Sector - 93 051300100100 Ministry Of Youth And Sport Development 9,500,000.00 8,165,875.20 (1,334,124.80) 3,000,000.00 94 051305200100 Ekiti State Sport Council 9,737,000.00 15,165,875.20 5,428,875.20 - 95 051305300100 Ekiti State Office Of Disability 3,451,000.00 3,452,000.00 1,000.00 404,000.00 96 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare 32,481,000.00 84,000,000.00 51,519,000.00 66,549,500.00 97 051700100100 Ministry Of Education, Science And Technology 8,000,000.00 20,000,000.00 12,000,000.00 23,838,500.00 98 051700100400 Ekiti State Library Board - - - - 99 051700100500 Education Trust Funds - - - - 100 051700100600 State Universal Basic Education Board (SUBEB) - 470,000,000.00 470,000,000.00 119,261,620.00 101 051701000100 Agency For Adult And Non Formal Education - - - - 102 051702600100 School Of Agriculture And Enterprise Agency - - - - 103 051702600200 Ekiti State University - - - - 104 051702600300 Bamidele Olumilua University Of Education - - - - 105 051702600400 Ekiti State College Of Health Science And Technology, Ijero Ekiti - - - - 106 051702600500 Ekiti State Polytechnic, Isan Ekiti 36,427,267.97 123,108,051.45 86,680,783.48 - 107 051705300100 Ekiti State Board For Technical And Vocational Education 9,516,518.13 32,091,933.90 22,575,415.77 20,000,000.00 108 051705400100 Ekiti State Scholarship Board - - - - 109 051705500100 Ekiti State Teaching Service Commission - 2,000,000.00 2,000,000.00 - 110 052100100100 Ministry Of Health And Human Services 505,509,997.30 670,800,000.00 165,290,002.70 277,035,247.03 111 052100200100 Ekiti State Health Insurance Scheme 50,000,000.00 104,861,575.00 54,861,575.00 - 112 052100300100 Primary Healthcare Development Agency 7,795,000.00 20,400,000.00 12,605,000.00 5,751,240.00 113 052102600100 Ekiti State University Teaching Hospital - 247,074,136.72 247,074,136.72 - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 144 ` NOTE 69: PURCHASE/CONSTRUCTION OF ASSETS (ACTUAL CASH PAYMENT) ACTUAL ACTUAL S/N Administrative Code Description 2023 FINAL BUDGET 2023 VARIANCE 2022 ₦ ₦ ₦ 114 052110200100 Hospital Management Board - 11,500,000.00 11,500,000.00 - 115 052110400100 Ekiti Drugs Health Supplies Management ( Central Medical Stores ) - - - - 116 053500100100 Ministry Of Environment - 55,340,547.59 55,340,547.59 - 117 053501600100 State Environmental Protection Agency 76,334,420.00 99,297,549.98 22,963,129.98 25,859,125.00 118 053505300100 Ekiti State Waste Management Board 224,187,659.50 224,635,032.00 447,372.50 2,000,000.00 119 055100100100 Ministry Of Local Government Affairs - 2,500,000.00 2,500,000.00 - 120 055100200100 Bureau Of Chieftaincy Affairs - 3,000,000.00 3,000,000.00 - 121 055100300100 Bureau Of Rural And Community Development - 20,000,000.00 20,000,000.00 15,000,000.00 External Finances with Draw Down - - - SUB TOTAL SOCIAL 972,939,862.90 2,217,392,577.04 1,244,452,714.14 558,699,232.03 - TOTAL ADMINISTRATION SECTOR 3,027,250,084.72 7,629,064,533.71 4,601,814,448.99 4,307,723,940.48 TOTAL ECONOMIC SECTOR 22,481,939,657.73 33,922,114,957.49 11,440,175,299.76 14,001,885,825.95 TOTAL LAW & JUSTICE SECTOR 623,006,000.00 860,032,160.42 237,026,160.42 163,450,000.00 TOTAL REGIONAL SECTOR - 10,000,000.00 10,000,000.00 2,640,000.00 TOTAL SOCIAL SECTOR 972,939,862.90 2,217,392,577.04 1,244,452,714.14 558,699,232.03 TOTAL (A) 27,105,135,605.35 44,638,604,228.66 17,533,468,623.31 19,034,398,998.46 (B) OTHER: EXTERNAL FINANCES WITH DRAW DOWN ADMINISTRATION SECTOR SDG - 356,256.28 ECONOMIC SECTOR Anex i WORLD BANK ASSISTED PROJECT( PFMU) 9,402,563,417.19 7,235,763,012.25 LAW & JUSTICE SECTOR REGIONAL SECTOR SOCIAL SECTOR Anex ii EDUCATION TRUST FUND 572,003,055.23 553,524,194.65 SUBEB 122,695,053.53 3,758,561,218.93 HEALTH PROJECTS FINANCED BY AIDS & GRANTS 481,341,022.31 1,010,692,138.22 TOTAL SOCIAL SECTOR 1,176,039,131.07 5,322,777,551.80 TOTAL EXTERNAL FINANCES WITH DRAW DOWN (B) 10,578,602,548.26 - 12,558,896,820.33 TOTAL (A+B) 37,683,738,153.61 44,638,604,228.66 31,593,295,818.79 LESS: SPECIAL PROGRAMME/PROJECTS (4,253,317,410.14) (5,032,771,769.43) (5,758,393,856.60) GRAND TOTAL 33,430,420,743.47 39,605,832,459.23 25,834,901,962.19 SUMMARY BY SECTORS TOTAL ADMINISTRATION SECTOR 2,952,765,034.52 7,629,064,533.71 3,478,138,128.99 TOTAL ECONOMIC SECTOR 28,896,637,950.00 28,889,343,188.06 18,087,862,944.80 TOTAL LAW & JUSTICE SECTOR 608,006,000.00 860,032,160.42 163,450,000.00 TOTAL REGIONAL SECTOR - 10,000,000.00 - TOTAL SOCIAL SECTOR 973,011,758.95 2,217,392,577.04 4,105,450,888.40 GRAND TOTAL 33,430,420,743.47 39,605,832,459.23 25,834,901,962.19 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 145 NOTE 70: CAPITAL GRANTS RECEIVED (CASH) S/NO MDA 2023 2022 ₦ ₦ TOTAL - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 146 NOTE 71: PROCEEDS FROM FOREIGN LOAN S/NO PROJECT 2023 2022 ₦ ₦ 1 CONDITIONAL CASH TRANSFER 94,212,000.00 22,951,445 2 CoPREP 151,428,300.00 - 3 NEWMAP - 3,245,320,750 4 NASSNP - 173,704,034.74 5 RAAMP 110,179,993.19 207,500,000.00 6 IDEA 114,029,294.61 804,161,855.15 7 AGILE 5,273,549,790.69 2,137,686,604.90 8 IMPACT 3,000,617,939.17 83,000,000.00 9 SURWASH 283,773,855.00 327,850,000.00 TOTAL 9,027,791,172.66 7,002,174,689.79 NOTE 72: PROCEEDS FROM DOMESTIC LOANS S/NO FACILITY 2023 2022 ₦ ₦ 1 CBN COVID HEALTH INTERVENTION FUND - - 2 CBN (DCRR) SCHEME I - - 3 CBN (DCRR) SCHEME II - - 4 RESTRUCTURED COMMERCIAL BANK LOANS 1,558,096,258.97 - 5 CBN- BRIDGING FACILITY - 6,075,112,034.63 TOTAL 1,558,096,258.97 6,075,112,034.63 NOTE 73: LOAN REPAYMENTS S/NO DETAILS 2023 2022 ₦ ₦ 1 Foreign Loan 1,793,111,525.73 1,216,938,132.54 2 Domestic Loan 5,770,926,124.37 6,308,434,865.14 TOTAL 7,564,037,650.10 7,525,372,997.68 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 147 SUPPLEMENTARY NOTE 3: DETAILS OF TAX NON-TAX REVENUES SUPPLEMENTARY NOTE 1: DETAILS OF TAX & NON-TAX REVENUES 120101 120201 120204 120205 120206 120207 120208 120209 120210 120211 Rent On Rent On Land & Repayments Investment Total Actual FINAL BUDGET Total Actual S/N ADMIN CODE MINISTRY DEPARTMENT & AGENCY Personal Taxes Licences - General Fees - General Fines - General Sales - General Earnings -General Government VARIANCE Buildings - Others - General - General Income 2023 2023 2022 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ADMINISTRATION SECTOR 1 011100100100 Government House And Protocol - - 500,000.00 - - - - - - - 500,000.00 - 500,000.00 - Special Adviser Communication And 2 011100200800 Strategy - - - - - - - - - - - 10,921,462.41 (10,921,462.41) - Ekiti State Sustainable Development 3 011100400100 Goal - - - - - - - - - - - 1,728,077.49 (1,728,077.49) - Ekiti State Micro Finance And 4 011100500100 Enterprise Development Agency - - - - - - - - - - - 1,209,668.25 (1,209,668.25) - Ekiti State Bureau Of Public 5 011100700100 Procurement - - - - - 27,395,000.00 - - - - 27,395,000.00 20,406,395.62 6,988,604.38 20,935,000.00 6 011102100100 Ekiti State Liaison Office Abuja - - - - - 997,000.00 - - - - 997,000.00 432,024.37 564,975.63 940,000.00 7 011102100500 Ekiti State Liaison Office Lagos - - - - - 2,841,600.00 - - - - 997,000.00 3,498,480.00 (2,501,480.00) 849,600.00 8 011103700100 Muslim Pilgrim Board - - - - 864,048.00 - - - - - 864,048.00 864,048.75 (0.75) - 9 011103800100 Christian Pilgrim Board - - - - 146,000.00 - - - - - 146,000.00 864,048.75 (718,048.75) 111,000.00 10 011110100100 Bureau Of Special Projects - - - - - - - - - - - 10,500,000.00 (10,500,000.00) - 11 011111200100 General Adminsitration Department - - 1,660,000.00 - 686,750.00 - - - - - 2,346,750.00 2,100,000.00 246,750.00 - Petroleum Product Consumer 12 011111200200 Protection Agency - - - 985,000.00 - - - - - - 985,000.00 259,214.62 725,785.38 160,000.00 13 011111300100 Ekiti State Pension Commission - - - - 21,000.00 - - - - - 21,000.00 - 21,000.00 132,500.00 Pension Transition Arrangement 14 011111300200 Department - - - - 2,476,700.00 - - - - - 2,476,700.00 3,024,170.61 (547,470.61) 2,434,750.00 15 011111400100 Chief Press Secretary - - - - - - - - - - - - - - Inter-Governmental And Integration 16 011113200100 Affairs - - - - - - - - - - - - - - 17 011200100100 Ekiti State House Of Assembly - - - - - - - - - - - 864,048.75 (864,048.75) - House Of Assembly Service 18 011200200100 Commission - - - - 53,100.00 - - - - - 53,100.00 188,050.49 (134,950.49) 79,600.00 Ministry Of Information And Value 19 012300100100 Orientation - - - - - - - - - - - 86,404.87 (86,404.87) - 20 012300200100 Government Printing Press - - - - - - - - - - - - - - Office Of Establishment And Service 21 012500600100 Matters - - 352,000.00 802,000.00 560,150.00 - - - - - 1,714,150.00 3,300,980.36 (1,586,830.36) 2,308,050.00 Office Of Capacity Development And 22 012500700100 Reform - - 806,800.00 - 406,322.50 - - - - - 1,213,122.50 2,592,146.24 (1,379,023.74) 528,500.00 23 014000100100 Ekiti State Auditor General Office - 360,000.00 100,000.00 - - - - - - - 460,000.00 1,000,000.00 (540,000.00) 2,254,000.00 Local Government Auditor General 24 014000200100 Office - - - 116,500.00 - - - - - - 116,500.00 1,800,000.00 (1,683,500.00) - 25 014700100100 Ekiti State Civil Service Commission - - 1,000.00 91,550.00 2,160,480.00 - - - - - 2,253,030.00 10,018,290.54 (7,765,260.54) 663,800.00 Ekiti State Independence Electoral 26 014800100100 Commission - - - - - - - - - - - - - - Office of Transformation, Strategy & 011101000100 Service Delivery 100,000.00 100,000.00 - 27 016101700100 Cabinet And Special Services - - 600,000.00 - 42,500.00 522,500.00 - - - - 1,165,000.00 345,619.50 819,380.50 515,800.00 TOTAL ADMINISTRATION SECTOR - 360,000.00 4,019,800.00 1,995,050.00 7,417,050.50 31,856,100.00 - - - - 43,803,400.50 76,003,131.62 (32,199,731.12) 31,912,600.00 - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 148 SUPPLEMENTARY NOTE 3: DETAILS OF TAX NON-TAX REVENUES 120101 120201 120204 120205 120206 120207 120208 120209 120210 120211 Rent On Rent On Land & Repayments Investment Total Actual FINAL BUDGET Total Actual S/N ADMIN CODE MINISTRY DEPARTMENT & AGENCY Personal Taxes Licences - General Fees - General Fines - General Sales - General Earnings -General Government VARIANCE Buildings - Others - General - General Income 2023 2023 2022 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ECONOMIC SECTOR - Ministry Of Agriculture And Food 28 021500100100 Security - 2,617,000.00 9,986,250.00 43,602,850.00 900,000.00 330,900.00 - 215,000.00 - - 57,652,000.00 110,000,000.00 (52,348,000.00) 56,567,290.50 29 021510200100 Agricultural Development Programme - - - - - 54,000.00 - - - - 54,000.00 2,000,000.00 (1,946,000.00) 80,000.00 30 021510900100 Ekiti State Forestry Commission - 11,880,000.00 40,839,600.00 7,390,000.00 4,845,000.00 4,471,420.00 - - - - 69,426,020.00 100,000,000.00 (30,573,980.00) 41,351,718.00 Fountain Marketing Agricultural 31 021511000100 Agency - - - - 1,482,000.47 - - - - - 1,482,000.47 1,728,097.49 (246,097.02) 977,915.40 Directorate Of Farm Settlement And 32 021511700100 Peasant Farmer Devt. - - - - - - - 1,796,850.00 - - 1,796,850.00 8,960,731.20 (7,163,881.20) 585,200.00 33 022000100100 Ministry Of Finance - - - 402,500.00 - - - - - - 402,500.00 432,024.37 (29,524.37) 22,500.00 34 022000700100 Office Of The Accountant General - - - - - - - - - - - - - - Ekiti State Board Of Internal Revenue 35 022000800100 Service 15,289,398,879.64 263,425,198.38 255,436.00 3,101,150.00 33,149,623.48 39,831,237.92 - - - - 15,629,161,525.42 11,810,772,699.17 3,818,388,826.25 10,244,184,319.31 36 022000800200 Signage And Advertisement Agency - - 67,466,241.00 - - - - - - - 67,466,241.00 65,000,000.00 2,466,241.00 48,870,820.27 37 022000800300 Lottery Commission - - - - - 81,405,000.00 - - - - 81,405,000.00 129,607,312.03 (48,202,312.03) 71,222,138.00 Ministry Of Investment, Trade And 38 022200100100 Innovations - - 36,857,840.00 - - 11,667,720.00 - - - - 48,525,560.00 30,241,706.14 18,283,853.86 34,815,583.00 Cooperative Department & Coop. 39 022200600100 College Ijero Ekiti - - - - - - - - - - - 2,592,146.24 (2,592,146.24) 322,000.00 Technical Adviser On Ekiti Knowledge 40 022200900100 Zone - - - - - - - - - - - 43,202,437.34 (43,202,437.34) - Monitoring And Supervision Of 41 022201000100 Cooperative Societies - - - - - - - - - - - - - - 42 022201800100 State Cooperative Advisory Board - - - - - - - - - - - - - - Ekiti State Investment Promotion 43 022205200100 Agency - - - - - - - - - - - 23,202,437.34 (23,202,437.34) - Bureau Of Employment, Labour And 44 022700000000 Productivity - - - - - - - - - - - - - - Bureau Of Employment, Labour And 45 022700100100 Productivity - - - - - - - - - - - - - - 46 023100100100 Ekiti State Electricity Board - 600,000.00 30.00 26,500.00 3,000.00 - - - - - 629,530.00 1,418,025.35 (788,495.35) 250,000.00 Ekiti State Mineral Resources 47 023300100100 Development Agency - - 7,400,000.00 - - - - - - - 7,400,000.00 14,400,000.00 (7,000,000.00) 500,000.00 48 023400100100 Ministry Of Works And Transportation - - 33,049,651.00 96,606,500.00 - - - - - - 129,656,151.00 200,000,000.00 (70,343,849.00) 25,626,500.00 49 023400100200 Planning Reseach And Statistics - - - - - - - - - - - - - - 50 023400100300 Ekiti State Traffic Management Agency - 50,000.00 - 16,702,205.00 - - - - - - 16,752,205.00 20,000,000.00 (3,247,795.00) 6,756,800.00 51 023400100400 Ekiti State Public Works Corporation - - - - - 55,000.00 - - - - 55,000.00 427,387.48 (372,387.48) - 52 023400100500 Department Of Public Transportation - - - - - - - - - - - - - - Ministry Of Arts, Culture And Tourism 53 023600100100 Development - - - - - 1,185,400.00 - - - - 1,185,400.00 1,296,073.12 (110,673.12) 1,733,250.00 Ministry Of Arts, Culture And Tourism 54 023600100100 Development - - - - - - - - - - - - - 1,733,250.00 Tourism Development agency 55 023600100200 (Tourism Department ) - - - - - 1,335,000.00 - - - - 1,335,000.00 2,160,121.87 (825,121.87) - 56 023600100300 Council For Art And Culture - - - - - - - - - - - - - - 57 025200100100 Ekiti State Water Coorporation - - 120,500.00 - - 24,693,414.56 - - - - 24,813,914.56 30,520,656.10 (5,706,741.54) 24,178,901.93 State Rural Water Supply And 58 025200100200 Sanitation Agency - 3,457,200.00 1,698,000.00 - - - - - - - 5,155,200.00 3,000,000.00 2,155,200.00 1,865,700.00 Ekiti State Water Sector Regulatory 59 026100100400 Agency - - - - - - - - - - - 84,745,961.50 Ministry Of Housing And Urban 60 025300100100 Development - - 133,343,525.87 7,421,645.00 438,562.06 8,900,465.48 - - - - 150,104,198.41 130,827,325.05 19,276,873.36 142,735,419.73 61 025301000100 Ekiti State Housing Corporation - - 497,217.00 158,353.80 29,004,931.00 80,558,469.29 - 49,910,977.45 - - 160,129,948.54 202,000,000.00 (41,870,051.46) 378,613,255.11 62 026000100100 Bureau Of Lands - - 267,472,140.29 102,342,654.37 13,263,050.00 49,257,054.00 - 1,377,550.00 - - 433,712,448.66 500,000,000.00 (66,287,551.34) 30,648,688.25 63 026000100200 Office Of Surveyor General - - 14,526,983.00 6,329,232.00 - 4,000.00 - - - - 20,860,215.00 50,000,000.00 (29,139,785.00) - 64 026000100400 Urban Renewal Agency - - - - - - - - - - - 10,000,000.00 (10,000,000.00) 4,707,000.00 Ministry Of Infrastructure And Public 65 026100100100 Utilities - - 3,512,000.00 775,000.00 - 1,387,000.00 - - - - 5,674,000.00 15,000,000.00 (9,326,000.00) TOTAL ECONOMIC SECTOR 15,289,398,879.64 282,029,398.38 617,025,414.16 284,858,590.17 83,086,167.01 305,136,081.25 - 53,300,377.45 - - 16,914,834,908.06 13,508,789,180.29 3,406,045,727.77 11,203,094,211.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 149 SUPPLEMENTARY NOTE 3: DETAILS OF TAX NON-TAX REVENUES 120101 120201 120204 120205 120206 120207 120208 120209 120210 120211 Rent On Rent On Land & Repayments Investment Total Actual FINAL BUDGET Total Actual S/N ADMIN CODE MINISTRY DEPARTMENT & AGENCY Personal Taxes Licences - General Fees - General Fines - General Sales - General Earnings -General Government VARIANCE Buildings - Others - General - General Income 2023 2023 2022 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ - LAW & JUSTICE SECTOR - 66 031800100100 The Judiciary - - 20,082,170.89 4,611,200.00 - - - - - - 24,693,370.89 43,538,433.02 (18,845,062.13) 19,952,718.10 67 031801100100 Ekiti State Judicial Service Commission - - 476,750.00 - 20,000.00 - - - - - 496,750.00 400,809.75 95,940.25 475,250.00 68 031801100100 Ekiti State Customery Court of Appeal - - 695,213.09 100.00 - - - - - - 695,313.09 - 695,313.09 - 69 032600100100 Ministry Of Justice - - 65,000.00 163,891,110.92 1,000.00 - - - - - 163,957,110.92 216,012,186.71 (52,055,075.79) 99,749,034.47 TOTAL LAW & JUSTICE SECTOR - - 21,319,133.98 168,502,410.92 21,000.00 - - - - - 189,842,544.90 259,951,429.48 (70,108,884.58) 120,177,002.57 - SOCIAL SECTOR - Ministry Of Youth And Sport 69 051300100100 Development - - - 4,100,000.00 - - - - - - 4,100,000.00 5,020,243.73 (920,243.73) 3,211,414.00 70 051305200100 Ekiti State Sport Council - - 20,200.00 - - 366,000.00 - - - - 386,200.00 328,338.52 57,861.48 270,000.00 Ministry Of Women Affairs, Gender 71 051400100100 Empowernment And Social Welfare - 210,000.00 5,919,500.00 189,000.00 50,000.00 62,000.00 - - - - 6,430,500.00 5,000,000.00 1,430,500.00 5,837,100.00 Ministry Of Education, Science And 72 051700100100 Technology - 13,023,900.00 4,107,100.00 37,111,620.00 - - - - - - 54,242,620.00 100,000,000.00 (45,757,380.00) 60,321,861.00 73 051700100400 Ekiti State Libabry Board - - 77,100.00 - - - - - - - 77,100.00 100,000.00 (22,900.00) 80,500.00 State Universal Basic Education Board 75 051700100600 (SUBEB ) - - 7,520,000.00 - - - - - - - 7,520,000.00 10,000,000.00 (2,480,000.00) - Agency For Adult And Non Formal 76 051701000100 Education - - 250,100.00 140,000.00 70,100.00 - - - - - 460,200.00 500,000.00 (39,800.00) 175,000.00 School Of Agriculture And Enterprise 77 051702600100 Agency - - - - 55,000.00 - - - - - 55,000.00 94,000.00 (39,000.00) 70,000.00 Ekiti State Board For Technical And 78 051705300100 Vocational Education - - - 50,000.00 - - - - - - 50,000.00 500,000.00 (450,000.00) 140,000.00 79 051705400100 Ekiti State Scholarship Board - - - - - - - - - - - - - - Ekiti State Teaching Service 80 051705500100 Commission - - - - 417,900.00 - - - - - 417,900.00 6,000,000.00 (5,582,100.00) 1,006,200.00 Ministry Of Health And Human 81 052100100100 Services - - 5,580,000.00 1,862,500.00 - 2,161.25 - - - - 7,444,661.25 8,640,487.47 (1,195,826.22) 2,150,000.00 82 052100200100 Ekiti State Health Insurance Scheme - - - - - - - - - - - - - 25,650.00 83 052100300100 Primary Healthcare Development - - - - - - - - - - - - - - 84 052110200100 Hospital Management Board - - 36,560,244.60 6,514,345.52 1,979,100.00 128,351,151.92 - - - - 173,404,842.04 200,000,000.00 (26,595,157.96) 172,017,359.43 Central Medical Stores ( EKITI DRUGS 85 052110400100 HEALTH SUPPLIES MANAGEMENT - - - - 4,614,909.23 - - - - - 4,614,909.23 3,500,000.00 1,114,909.23 2,187,606.16 86 053500000000 Ministry Of Environment - - - 3,076,880.00 - - - - - - 3,076,880.00 2,332,931.62 743,948.38 - 87 053500100100 Ministry Of Environment - - - - - - - - - - - - - 984,500.00 88 053500100200 Monthly Sanitation Exercise - - - - - - - - - - - - - - Monitoring And Task Force On Forest 89 053500200200 Activities - - - - - - - - - - - - - - State Environmental Protection 90 053501600100 Agency - - 5,720,100.00 2,950,500.00 - - - - - - 8,670,600.00 60,000,000.00 (51,329,400.00) 19,796,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 150 SUPPLEMENTARY NOTE 3: DETAILS OF TAX NON-TAX REVENUES 120101 120201 120204 120205 120206 120207 120208 120209 120210 120211 Rent On Rent On Land & Repayments Investment Total Actual FINAL BUDGET Total Actual S/N ADMIN CODE MINISTRY DEPARTMENT & AGENCY Personal Taxes Licences - General Fees - General Fines - General Sales - General Earnings -General Government VARIANCE Buildings - Others - General - General Income 2023 2023 2022 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ 91 053505300100 Ekiti State Waste Management Board - - - 8,763,825.60 - - - - - - 8,763,825.60 11,219,896.93 (2,456,071.33) 8,732,733.23 92 055100100100 Ministry Of Local Government Affairs - - 1,050,000.00 - - - - - - - 1,050,000.00 1,532,024.37 (482,024.37) - 93 055100200100 Bureau Of Chieftaincy Affairs - - - 915,000.00 - - - - - - 915,000.00 2,592,146.24 (1,677,146.24) 2,026,000.00 TOTAL SOCIAL SECTOR - 13,233,900.00 66,804,344.60 65,673,671.12 7,187,009.23 128,781,313.17 - - - - 281,680,238.12 417,360,068.88 (135,679,830.76) 279,031,923.82 SUMMARY OF IGR ON SECTOR - A ADMINISTRATION SECTOR - 360,000.00 4,019,800.00 1,995,050.00 7,417,050.50 31,856,100.00 - - - - 45,648,000.50 76,003,131.62 (30,355,131.12) 31,912,600.00 B ECONOMIC SECTOR 15,289,398,879.64 282,029,398.38 617,025,414.16 284,858,590.17 83,086,167.01 305,136,081.25 - 53,300,377.45 - - 16,914,834,908.06 13,508,789,180.29 3,406,045,727.77 11,203,094,211.00 C LAW AND JUSTICE SECTOR - - 21,319,133.98 168,502,410.92 21,000.00 - - - - - 189,842,544.90 259,951,429.48 (70,108,884.58) 120,177,002.57 D REGIONAL SECTOR - - - E SOCIAL SECTOR - 13,233,900.00 66,804,344.60 65,673,671.12 7,187,009.23 128,781,313.17 - - - - 281,680,238.12 417,360,068.88 (135,679,830.76) 279,031,923.82 GRAND TOTAL 15,289,398,879.64 295,623,298.38 709,168,692.74 521,029,722.21 97,711,226.74 465,773,494.42 - 53,300,377.45 - - 17,432,005,691.58 14,262,103,810.27 3,169,901,881.31 11,634,215,737.39 - SUPL. NOTE 2 : INTERNAL GENERATED REVENUE BY INSTITUTION AND PARASTATAL - 1 012300300100 Broadcasting Service Of Ekiti State - - - - 85,477,576.88 - - - - - 85,477,576.88 120,000,000.00 (34,522,423.12) 99,156,015.96 2 051702600200 Ekiti State University - - 9,818,658,168.00 - - 780,660,641.20 - - - - 10,599,318,809.20 5,402,573,110.19 5,196,745,699.01 2,215,900,580.35 Bamidele Olumilua University Of 3 051702600300 Education - Ikere Ekiti - - 1,810,277,490.00 - - 359,192,760.50 - - - - 2,169,470,250.50 1,100,054,764.10 1,069,415,486.40 1,416,794,113.50 Ekiti State College Of Health Science 4 051702600400 And Technology, Ijero Ekiti - - 297,196,800.00 - 9,982,700.00 124,256,900.00 - - - - 431,436,400.00 380,412,812.50 51,023,587.50 383,291,250.00 5 051702600500 Ekiti State Polytechnic Isan - Ekiti - - 9,350,425.00 - - 11,054,240.00 - - - - 20,404,665.00 38,202,437.34 (17,797,772.34) 14,306,020.26 Ekiti State University Teaching 6 052102600100 Hospital - - - - - 488,090,323.55 - - - - 488,090,323.55 617,114,919.69 (129,024,596.14) 439,366,017.00 7 051700100500 Education Trust Funds - - - - - 566,201,170.76 - - - - 566,201,170.76 800,000,000.00 (233,798,829.24) 546,963,050.47 TOTAL (B) - - 11,935,482,883.00 - 95,460,276.88 2,329,456,036.01 - - - - 14,360,399,195.89 8,458,358,043.82 5,902,041,152.07 5,115,777,047.54 GRAND TOTAL A+ B 15,289,398,879.64 295,623,298.38 12,644,651,575.74 521,029,722.21 193,171,503.62 2,795,229,530.43 - 53,300,377.45 - - 31,792,404,887.47 22,720,461,854.09 9,071,943,033.38 16,749,992,784.93 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 151 SUPPLEMENTARY NOTE 3: BREAKDOWN OF INVESTMENT INCOME FINAL BUDGET SECTORS ACTUAL 2023 2023 VARIANCE ACTUAL 2022 ₦ ₦ ₦ ₦ OPERATING SURPLUS - - - - DIVIDEND - - - - OTHER INVESTMENT INCOME - - - - TOTAL - - - - SUPPLEMENTARY NOTE 4: BREAKDOWN OF INTEREST EARNED FINAL BUDGET SECTORS ACTUAL 2023 2023 VARIANCE ACTUAL 2022 ₦ ₦ ₦ ₦ MOTOR VEHICLE ADVANCES - - - - INTEREST ON HOUSING LOAN - - - - BANK INTEREST - - - - TOTAL - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 152 SUPPLEMENTARY NOTE 5A: OTHER REVENUE S/NO MONTHS RENT LAPTOP REPAYMENT WEMA SHARE OJA OBA PROCEEDS TOTAL ₦ ₦ ₦ ₦ ₦ 1 JANUARY 375,528.63 16,415.48 - 391,944.11 2 FEBRUARY 10,203.69 38,479.15 - 48,682.84 3 MARCH - - - - 4 APRIL 7,503.58 8,560.40 675,000.00 691,063.98 5 MAY 7,155.07 9,331.67 - 16,486.74 6 JUNE 7,155.07 9,331.67 581,000.00 597,486.74 7 JULY 2,947,857.89 15,643.41 1,233,000.00 4,196,501.30 8 AUGUST 602,163.19 10,875.01 - 613,038.20 9 SEPTEMBER 7,155.07 8,560.00 - 15,715.07 10 OCTOBER - - 63,000.00 63,000.00 11 NOVEMBER - - 63,000.00 63,000.00 12 DECEMBER - - - - TOTAL - 3,964,722.19 117,196.79 2,615,000.00 6,696,918.98 SUPPLEMENTARY NOTE 5B: OTHER REVENUE EKSG SALARY ECA DEDUCTIONS S/NO MONTHS REFUND JAAC REFUND REFUND MDAs REFUND TOTAL ₦ ₦ ₦ ₦ ₦ 1 JANUARY 881,198.20 7,864,121.62 - - 8,745,319.82 2 FEBRUARY 1,560,942.00 7,864,121.62 - - 9,425,063.62 3 MARCH 2,598,447.12 7,864,121.62 - - 10,462,568.74 4 APRIL 5,477,539.62 7,864,121.62 - - 13,341,661.24 5 MAY 3,751,000.95 7,864,121.62 - 266,421,354.94 278,036,477.51 6 JUNE 2,367,495.26 - - - 2,367,495.26 7 JULY 5,471,564.27 7,864,121.62 - - 13,335,685.89 8 AUGUST 3,646,467.80 7,864,121.62 - - 11,510,589.42 9 SEPTEMBER 7,077,697.02 7,864,121.62 - - 14,941,818.64 10 OCTOBER 2,443,335.82 15,728,243.24 - - 18,171,579.06 11 NOVEMBER 5,345,605.01 7,864,121.62 - - 13,209,726.63 12 DECEMBER 11,612,821.80 7,864,121.62 - - 19,476,943.42 TOTAL 52,234,114.87 94,369,459.44 - 266,421,354.94 413,024,929.25 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 153 SUPPLEMENTARY NOTE 5C: MDAs TSA SWEEPINGS (INFLOWS) Transaction Details: Fund transfer - EKSG Bank Account Monitoring System BENEFICIARY SOURCE ACCOUNT BENEFICIARY ACCOUNT ACCOUNT S/N SOURCE BANK SOURCE ACCOUNT NAME NUMBER BENEFICIARY BANK NAME NUMBER AMOUNT (₦) EKITI STATE PRIMARY PREMIUM TRUST 1 KEYSTONE BANK HEALTH CARE DEVT. 1001191177 BANK EKSG TSA SWEEPING 0080024718 71,041.79 EKITIT STATE BUREAU OF PUBLIC PREMIUM TRUST 2 FIDELITY BANK PROCUREMENT 5030038877 BANK EKSG TSA SWEEPING 0080024718 5,856,006.96 EKITI OFFICE OF STATE AUDITOR PREMIUM TRUST 3 ECOBANK GENERAL OVERHEAD 1680009920 BANK EKSG TSA SWEEPING 0080024718 1.66 EKITI CABINET & SPECIAL PREMIUM TRUST 4 WEMA BANK SERVICES OVERHEAD 0122900480 BANK EKSG TSA SWEEPING 0080024718 1,757.37 EKITI STATE SPORTS COUNCIL PREMIUM TRUST 5 UNION BANK PENSIONERS 0039904198 BANK EKSG TSA SWEEPING 0080024718 12,462.71 EKITI STATE MINISTRY OF HEALTH BASIC HEALTH CARE PREMIUM TRUST 6 UNION BANK PROVISION 0112690943 BANK EKSG TSA SWEEPING 0080024718 292,585.52 PREMIUM TRUST 7 UNION BANK EKITI GOVT SPECIALS 0003574525 BANK EKSG TSA SWEEPING 0080024718 3,712,803.19 EKSG SCHLS ENT. BOARD PREMIUM TRUST 8 KEYSTONE BANK (IMPREST ACC) 1001191445 BANK EKSG TSA SWEEPING 0080024718 9,512.45 CHRISTIAN PILGRIMS WELFARE PREMIUM TRUST 9 KEYSTONE BANK BOARD 1000283242 BANK EKSG TSA SWEEPING 0080024718 745,811.40 FIRST CITY MINISTRY HEALTH DATA BANK PREMIUM TRUST 10 MONUMENT BANK ACCOUNT, EKITI STATE 2195035020 BANK EKSG TSA SWEEPING 0080024718 288,808.50 INFORMATION PREMIUM TRUST 11 FIRST BANK COMMUNICATION TECH. (ICT) 2018375385 BANK EKSG TSA SWEEPING 0080024718 3,326,864.14 BUREAU OF TOURISM ARTS AND PREMIUM TRUST 12 FIRST BANK CULTURE 2018869666 BANK EKSG TSA SWEEPING 0080024718 2,861.67 GOVERNMENT HOUSE AND PREMIUM TRUST 13 ECOBANK PROTOCOL 1680002275 BANK EKSG TSA SWEEPING 0080024718 177,407.02 PREMIUM TRUST 14 ECOBANK EXPENDITURE 5782002885 BANK EKSG TSA SWEEPING 0080024718 50,793,299.75 PREMIUM TRUST 15 ECOBANK EKSG TSA RESERVE 1680009944 BANK EKSG TSA SWEEPING 0080024718 12,917,373.08 EKITI URBAN RENEWAL AGENCY PREMIUM TRUST 16 ECOBANK OVERHEAD 1680009999 BANK EKSG TSA SWEEPING 0080024718 1,274.50 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 154 EKITI OFFICE OF STATE AUDITOR PREMIUM TRUST 17 ECOBANK GENERAL OVERHEAD 1680009920 BANK EKSG TSA SWEEPING 0080024718 73,993.71 EKITI MINISTRY OF WORKS AND TRANSPORTATION OVERHEAD PREMIUM TRUST 18 ECOBANK ACCOUNT 1682028172 BANK EKSG TSA SWEEPING 0080024718 7,138.96 BUREAU OF PUBLIC PREMIUM TRUST 19 ECOBANK PROCUREMENT 2862013155 BANK EKSG TSA SWEEPING 0080024718 1,928.22 OTHER CHARGE OFFICE OF THE PREMIUM TRUST 20 ACCESS BANK SURVEYOR 0004001720 BANK EKSG TSA SWEEPING 0080024718 101,726.62 MINISTRY OF HEALTH SPECIAL PREMIUM TRUST 21 ACCESS BANK ACCOUNT 0060015365 BANK EKSG TSA SWEEPING 0080024718 13,547,445.86 EKITI OFFICE OF THE DEPUTY PREMIUM TRUST 22 ACCESS BANK GOVERNOR OVERHEAD 0716892166 BANK EKSG TSA SWEEPING 0080024718 1,392.85 PREMIUM TRUST 23 ACCESS BANK EKITI GAD CAPITAL 0795465929 BANK EKSG TSA SWEEPING 0080024718 3,611.02 EKITI CABINET AND SPECIAL PREMIUM TRUST 24 ACCESS BANK SERVICES CAPITAL 0795467143 BANK EKSG TSA SWEEPING 0080024718 2,336.26 EKSG TRAFFIC OFFENCES PREMIUM TRUST 25 ACCESS BANK ACCOUNT 0696668779 BANK EKSG TSA SWEEPING 0080024718 285,020.50 TOTAL INFLOWS (A) 92,234,465.71 MDAs TSA SWEEPINGS (OUTFLOWS) Transaction Details: Fund transfer - EKSG Bank Account Monitoring System BENEFICIARY SOURCE ACCOUNT BENEFICIARY BENEFICIARY ACCOUNT ACCOUNT S/N SOURCE BANK SOURCE ACCOUNT NAME NUMBER BANK NAME NUMBER AMOUNT (₦) 1 Access Bank EKSG TSA SWEEPING '0795210033 Sterling Bank EKSG Ministry of Finance 0070503985 10,013,032.47 Ekiti Office of State 2 Access Bank EKSG TSA SWEEPING '0795210033 Eco Bank Auditor General 1680009920 2,947,500.00 3 PREMIUM TRUST BANK EKSG TSA SWEEPING 0080024718 POLARIS BANK Autoreg Remittance, Ado 1790197494 2,925,975.00 Ekiti State Revenue 4 PREMIUM TRUST BANK EKSG TSA SWEEPING 0080024718 FIRST BANK Collection Acct 2008370400 11,567,730.00 TOTAL OUTFLOWS (B) TOTAL (B) 27,454,237.47 NET RECEIPT (TSA SWEEPING) (A-B) 64,780,228.24 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 155 SUPPLEMENTARY NOTE 6: SALARIES & WAGES (EMPLOYEES BENEFITS) ADMINISTRATIVE ACTUAL FINAL BUDGET ACTUAL S/N Code 2023 2023 VARIANCE 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ 10000000000 Administration Sector 1 011100100100 Government House And Protocol 132,665,816.06 169,729,609.18 37,063,793.12 148,637,973.06 2 011100100200 Deputy Governor's Office 44,227,250.85 48,984,018.70 4,756,767.85 41,957,937.28 3 011100300100 Ekiti State Boundary Commission 13,356,320.96 14,074,321.86 718,000.90 10,807,751.29 4 011100400100 Ekiti State Sustainable Development Goal 18,696,452.54 19,261,995.61 565,543.07 18,669,221.50 5 011100500100 Ekiti State Micro Finance And Enterprise Development Agency 26,003,833.88 29,978,632.45 3,974,798.57 26,921,996.86 6 011100600100 Ekiti State Emergency Management Agency 16,669,753.12 18,299,724.75 1,629,971.63 11,729,283.55 7 011100700100 Ekiti State Bureau Of Public Procurement 46,424,176.16 47,303,681.87 879,505.71 39,103,183.98 8 011101000100 Office Of Transformation And Strategy 21,347,700.23 22,878,326.14 1,530,625.91 17,280,240.63 9 011102100100 Ekiti State Liaison Office Abuja 13,438,241.77 15,471,894.67 2,033,652.90 17,725,706.76 10 011102100500 Ekiti State Liaison Office Lagos 16,335,348.87 17,381,157.58 1,045,808.71 15,436,725.15 11 011103300100 Ekiti State Aid Control Agency 12,854,157.74 13,530,650.55 676,492.81 12,415,372.48 12 011103700100 Muslim Pilgrim Board 9,201,546.79 10,103,873.86 902,327.07 7,049,414.24 13 011103800100 Christian Pilgrim Board 13,039,924.01 15,011,875.26 1,971,951.25 11,100,002.51 14 011111200100 General Adminsitration Department 111,954,190.67 123,015,646.60 11,061,455.93 98,162,035.84 15 011111300100 Ekiti State Pension Commission 22,346,554.06 312,256,963.39 289,910,409.33 20,520,671.24 16 011111300200 Pension Transition Arrangement Department 29,549,080.11 34,494,971.58 4,945,891.47 29,348,714.77 17 011113200100 Inter-Governmental And Integration Affairs - 931,652.66 931,652.66 18 011200100100 Ekiti State House Of Assembly 518,795,036.90 553,771,072.86 34,976,035.96 510,407,428.38 19 012300100100 Ministry Of Information And Value Orientation 96,960,540.96 105,805,345.89 8,844,804.93 93,397,540.43 20 012300300100 Broadcasting Service Of Ekiti State 203,565,385.82 232,144,380.05 28,578,994.23 188,379,012.77 21 012500600100 Office Of Establishment And Service Matters 70,593,945.39 83,194,532.35 12,600,586.96 60,141,382.88 22 012500700100 Office Of Capacity Development And Reform 19,912,230.14 20,597,179.47 684,949.33 18,282,444.62 23 014000100100 Ekiti State Auditor General Office 87,671,813.84 100,395,954.79 12,724,140.95 80,093,957.80 24 014000200100 Local Government Auditor General Office 35,573,736.23 43,649,528.30 8,075,792.07 32,519,725.82 25 014700100100 Ekiti State Civil Service Commission 38,066,441.33 45,283,996.84 7,217,555.51 36,585,460.32 26 014800100100 Ekiti State Independence Electoral Commission 82,854,804.63 93,728,263.73 10,873,459.10 80,264,488.88 27 016101300200 Political And Economic Affairs 943,264,314.44 995,657,449.42 52,393,134.98 1,409,091,721.51 28 016101700100 Cabinet And Special Services 33,275,977.68 39,766,171.78 6,490,194.10 33,510,953.54 TOTAL ADMINISTRATION SECTOR 2,678,644,575.18 3,226,702,872.19 548,058,297.01 3,069,540,348.09 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 156 SUPPLEMENTARY NOTE 6: SALARIES & WAGES (EMPLOYEES BENEFITS) ADMINISTRATIVE ACTUAL FINAL BUDGET ACTUAL S/N Code 2023 2023 VARIANCE 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ - 020000000000 ECONOMIC SECTOR - 29 021500100100 Ministry Of Agriculture And Food Security 430,761,179.09 484,894,304.71 54,133,125.62 403,955,449.51 30 021510200100 Agricultural Development Programme 169,226,157.57 177,588,792.28 8,362,634.71 172,246,191.42 31 021510900100 Ekiti State Forestry Commission 98,473,286.63 102,468,189.82 3,994,903.19 96,539,225.15 32 021511000100 Fountain Marketing Agricultural Agency 30,738,039.01 40,618,970.37 9,880,931.36 27,100,476.83 33 021511700100 Directorate Of Farm Settlement And Peasant Farmer Devt. 20,520,600.05 20,877,756.11 357,156.06 19,949,738.98 34 022000100100 Ministry Of Finance 60,916,087.14 102,246,062.94 41,329,975.80 57,714,978.74 35 022000700100 Office Of The Accountant General 157,613,821.04 1,399,806,209.24 1,242,192,388.20 140,739,193.44 36 022000701100 Central Internal Audit 17,388,183.55 17,406,289.73 18,106.18 14,712,305.85 37 022000800100 Ekiti State Board Of Internal Revenue Service 68,208,329.19 67,000,000.00 (1,208,329.19) 168,116,433.16 38 022000800200 Signage And Advertisement Agency 10,844,646.34 27,509,970.89 16,665,324.55 8,938,637.61 39 022200100100 Ministry Of Investment, Trade And Innovations 183,172,166.53 198,754,658.01 15,582,491.48 175,482,865.90 40 022700100100 Bureau Of Employment, Labour And Productivity 11,444,873.17 13,423,504.91 1,978,631.74 11,695,505.47 41 022700700100 Job Creation And Employment Agency 9,855,428.26 13,308,093.91 3,452,665.65 11,465,083.58 42 022800100100 Bureau Of Information, Communication And Technology (ICT) 27,853,183.92 28,105,447.73 252,263.81 25,997,184.69 43 023100100100 Ekiti State Electricity Board 84,063,003.22 90,860,910.12 6,797,906.90 78,225,305.60 44 023300100100 Ekiti State Mineral Resources Development Agency 18,111,466.01 17,906,579.68 (204,886.33) 15,521,239.18 45 023400100100 Ministry Of Works And Transportation 290,612,314.59 313,311,144.50 22,698,829.91 294,614,802.29 46 023400100300 Ekiti State Traffic Management Agency 41,195,909.18 41,247,311.38 51,402.20 11,976,409.88 47 023400100400 Ekiti State Public Works Corporation 28,744,825.55 31,230,257.71 2,485,432.16 22,831,167.86 48 023600100100 Ministry Of Arts, Culture And Tourism Development 88,116,803.64 92,882,585.81 4,765,782.17 93,823,878.57 49 023800100100 Ministry Of Budget And Economic Planning 80,313,222.59 87,270,954.35 6,957,731.76 70,324,310.31 50 023800200100 State Bureau Of Statistics 32,063,693.18 34,732,858.56 2,669,165.38 32,656,552.05 51 025000100100 Fiscal Responsibility Commission 15,147,880.79 15,237,728.66 89,847.87 12,319,340.47 52 025200100100 Ekiti State Water Coorporation 271,640,851.87 296,710,311.43 25,069,459.56 285,341,941.55 53 025200100200 State Rural Water Supply And Sanitation Agency 38,366,496.06 41,675,019.75 3,308,523.69 34,365,989.46 54 025300000000 Ministry Of Housing And Urban Development 68,671,171.94 54,148,519.58 (14,522,652.36) 60,175,811.46 55 025301000100 Ekiti State Housing Corporation 86,708,572.78 93,395,678.62 6,687,105.84 83,316,972.82 56 026000100100 Bureau Of Lands 69,169,467.18 69,275,052.39 105,585.21 51,147,640.09 57 026000100200 Office Of Surveyor General 35,884,883.47 37,953,661.91 2,068,778.44 34,789,250.06 58 026000100400 Urban Renewal Agency 15,025,130.56 15,766,657.61 741,527.05 14,403,362.22 59 026100100100 Ministry Of Infrastructure And Public Utilities 96,116,307.12 100,541,468.18 4,425,161.06 92,106,608.52 TOTAL ECONOMIC SECTOR 2,656,967,981.22 3,951,483,405.42 1,294,515,424.20 2,622,593,852.72 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 157 SUPPLEMENTARY NOTE 6: SALARIES & WAGES (EMPLOYEES BENEFITS) ADMINISTRATIVE ACTUAL FINAL BUDGET ACTUAL S/N Code 2023 2023 VARIANCE 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ - 030000000000 LAW & JUSTICE SECTOR - 60 031800100100 The Judiciary - - 61 031801100100 Ekiti State Judicial Service Commission - - 62 032600000000 Ministry Of Justice 212,909,365.12 227,609,663.72 14,700,298.60 204,632,273.27 63 032600100100 Ekiti State Citizen's Right - - 64 032600100200 Office Of Public Defender 8,742,769.98 8,747,967.53 5,197.55 7,379,185.22 65 032600100300 Ekiti State Law Reform Commission - - TOTAL LAW & JUSTICE SECTOR 221,652,135.10 236,357,631.25 14,705,496.15 212,011,458.49 - 040000000000 REGIONAL SECTOR - 66 045102100100 Ministry Of Regional and Special Duties 14,420,728.51 14,879,486.53 458,758.02 15,118,320.86 67 045102100200 Serve EKS Steering Committee - - - 68 045102100300 Serve EKS - - - 69 045102100400 Subvention To Dawn Commission - - - TOTAL REGIONAL SECTOR 14,420,728.51 14,879,486.53 458,758.02 15,118,320.86 - - 050000000000 SOCIAL SECTOR - - 70 051300100100 Ministry Of Youth And Sport Development 24,137,201.51 72,828,774.09 48,691,572.58 22,365,711.38 71 051305200100 Ekiti State Sport Council 69,949,922.52 74,483,035.82 4,533,113.30 65,198,953.67 72 051305300100 Ekiti State Office Of Disability 24,023,277.93 24,157,505.84 134,227.91 20,386,250.74 73 051400100100 Ministry Of Women Affairs, Gender Empowernment And Social Welfare 75,757,242.67 82,565,031.30 6,807,788.63 79,490,221.86 74 051700100100 Ministry Of Education, Science And Technology 534,999,071.63 576,144,567.95 41,145,496.32 517,457,743.29 75 051700100400 Ekiti State Libabry Board 19,117,469.04 21,334,914.70 2,217,445.66 17,935,458.72 76 051700100500 Education Trust Funds 18,867,370.53 22,268,080.50 3,400,709.97 17,763,740.21 77 051700100600 State Universal Basic Education Board 359,402,082.59 390,611,964.50 31,209,881.91 333,826,726.80 78 051701000100 Agency For Adult And Non Formal Education 28,823,956.65 32,888,847.33 4,064,890.68 32,746,024.90 79 051702600100 School Of Agriculture And Enterprise Agency 8,463,618.50 9,839,771.11 1,376,152.61 7,354,425.09 80 051705300100 Ekiti State Board For Technical And Vocational Education 130,956,168.25 144,419,920.03 13,463,751.78 128,524,151.60 81 051705400100 Ekiti State Scholarship Board 10,088,205.45 12,703,265.31 2,615,059.86 11,029,276.17 82 051705500100 Ekiti State Ekiti State Teaching Teaching Service Service Commission Commission (Secondary School Non- 9,603,034,934.49 10,298,209,907.34 695,174,972.85 8,920,317,178.76 83 051705500100 Teaching Staff) 110,861,765.16 123,290,053.54 12,428,288.38 - 84 052100100100 Ministry Of Health And Human Services 261,289,263.55 286,878,596.85 25,589,333.30 254,379,838.21 85 052100200100 Ekiti State Health Insurance Scheme 22,623,863.36 23,298,318.65 674,455.29 20,459,156.35 86 052100300100 Primary Healthcare Development 144,976,505.63 147,031,488.77 2,054,983.14 106,690,238.07 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 158 SUPPLEMENTARY NOTE 6: SALARIES & WAGES (EMPLOYEES BENEFITS) ADMINISTRATIVE ACTUAL FINAL BUDGET ACTUAL S/N Code 2023 2023 VARIANCE 2022 MINISTRY DEPARTMENT AND AGENCY ₦ ₦ ₦ ₦ 87 052110200100 Hospital Management Board 3,358,426,963.18 3,542,956,095.95 184,529,132.77 2,884,712,138.01 88 052110400100 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT (EKSDMA)) 17,004,882.05 19,587,362.16 2,582,480.11 18,653,667.10 89 053500100100 Ministry Of Environment 81,892,801.39 82,493,453.59 600,652.20 70,438,132.95 90 053501600100 State Environmental Protection Agency 16,684,258.60 20,112,563.76 3,428,305.16 16,950,025.15 91 053505300100 Ekiti State Waste Management Board 26,100,220.47 28,336,493.87 2,236,273.40 23,409,065.45 92 055100100100 Ministry Of Local Government Affairs 46,071,492.04 51,701,544.06 5,630,052.02 38,000,142.18 93 055100200100 Bureau Of Chieftaincy Affairs 23,432,354.53 26,640,135.29 3,207,780.76 22,250,957.25 94 055100300100 Bureau Of Rural And Community Development 34,541,928.72 36,041,869.14 1,499,940.42 33,028,273.40 TOTAL SOCIAL SECTOR 15,051,526,820.44 16,150,823,561.45 1,099,296,741.01 13,663,367,497.31 - SUMMARY OF PERSONNEL COST ON SECTOR - A ADMINISTRATION SECTOR 2,678,644,575.18 3,226,702,872.19 548,058,297.01 3,069,540,348.09 B ECONOMIC SECTOR 2,656,967,981.22 3,951,483,405.42 1,294,515,424.20 2,622,593,852.72 C LAW AND JUSTICE SECTOR 221,652,135.10 236,357,631.25 14,705,496.15 212,011,458.49 D REGIONAL SECTOR 14,420,728.51 14,879,486.53 458,758.02 15,118,320.86 E SOCIAL SECTOR 15,051,526,820.44 16,150,823,561.45 1,099,296,741.01 13,663,367,497.31 TOTAL (A) 20,623,212,240.45 23,580,246,956.84 2,957,034,716.39 19,582,631,477.47 SUPPLEMENTARY NOTE 6B: EMPLOYEES BENEFITS LEAVE BONUS 712,058,003.29 PALLIATIVE 383,505,000.00 CORPERS ALLOWANCE 55,983,715.81 - 58,520,443.80 REPATRIATION 15,738,214.67 - 17,672,108.91 LOCUM/INTERN 5,743,523.68 - 10,849,693.69 NEIGHBORHOOD INSPECTOR - - 17,760,000.00 TOTAL (B) 1,173,028,457.45 - 104,802,246.40 GRAND TOTAL OF CASH (A+B) 21,796,240,697.90 23,580,246,956.84 19,687,433,723.87 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 159 SUPPLEMENTARY NOTE 7: OVERHEAD COST TRAVEL & MAINTENANCE CONSULTING & FUEL & FINANCIAL MISCELLANEOUS ADMINISTRATI MINISTRY DEPARTMENT AND TRANSPORT - UTILITIES - MATERIALS & SERVICES - TRAINING - OTHER SERVICES - PROFESSIONAL LUBRICANTS - CHARGES - EXPENSES ACTUAL FINAL BUDGET ACTUAL S/N VE Code AGENCY GENERAL GENERAL SUPPLIES - GENERAL GENERAL GENERAL GENERAL SERVICES - GENERAL GENERAL GENERAL 2023 2023 VARIANCE 2022 220201 220202 220203 220204 220205 220206 220207 220208 220209 220210 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ 1 011100100100 Government House And Protocol 4,431,190,654.92 - 226,399,860.00 683,397,000.00 107,900,000.00 1,137,900,000.00 - - - 2,729,464,000.00 9,316,251,514.92 9,392,000,000.00 75,748,485.08 4,328,406,868.40 2 011100100200 Deputy Governor's Office 132,417,475.00 - 15,743,000.00 15,027,658.00 1,259,100.00 - - - - 58,074,910.00 222,522,143.00 224,000,000.00 1,477,857.00 162,163,290.00 3 011100200100 Special Adviser On Investment - - - - - - - - - - - 3,000,000.00 3,000,000.00 1,450,000.00 Special Adviser To The Governor On 4 011100200200 Federal Matters - - - - - - - - - - - - - 5,000,000.00 5 011100200300 Special Adviser On Allied Matters - - - - - - - - - - - - - 1,500,000.00 Special Adviser On Tertiary 6 011100200400 Institutions - - - - - - - - - - - - - 1,819,000.00 Special Adviser Governance, Reforms 7 011100200500 & Innovation 13,860,000.00 - 17,600,000.00 17,600,000.00 8,800,000.00 - - - - 43,077,880.00 100,937,880.00 106,937,880.00 6,000,000.00 - Senior Sepcial Adviser Policy, 8 011100200600 Startegy And Speeches - - - - - - - - - - - - - 1,050,000.00 9 011100200700 Special Adviser Governor Office - - - - - - - - - - - - - 3,000,000.00 Special Adviser Communication And 10 011100200800 Strategy - - - - - - - - - - - - - 1,750,000.00 Special Adviser Policy And 11 011100200900 Documentation - - - - - - - - - - - - - - Special Adviser Mobilization, Urban 12 011100201000 And Rural - - - - - - - - - - - - - 3,500,000.00 13 011100201100 Special Adviser NGO - - - - - - - - - - - - - 600,000.00 14 011100201200 Special Assistant Protocol - - - - - - - - - - - - - 900,000.00 Senior Special Assistant National 15 011100201300 Assembly - - - - - - - - - - - - - 1,200,000.00 Special Adviser Developmentg 16 011100201400 Matters - - - - - - - - - - - - - - Special Adviser On Social Investment 17 011100201500 Programme 1,036,500.00 - 480,000.00 605,500.00 290,000.00 - - - - 488,000.00 2,900,000.00 3,150,000.00 250,000.00 1,150,000.00 18 011100201600 Special Adviser On Economic Matters - - - - - - - - - - - - - 2,649,000.00 Office Of The Senior Special Assistant 19 011100201700 (Special Duties) - - - - - - - - - - - - - 600,000.00 20 011100201800 Office Of The SSA (Tourism) - - - - - - - - - - - - - - 21 011100300100 Ekiti State Boundary Commission 950,600.00 - 324,900.00 587,600.00 180,000.00 - - - - 501,900.00 2,545,000.00 2,760,000.00 215,000.00 800,000.00 22 011100300200 Boundary Technical Committee 807,000.00 - 265,950.00 181,050.00 90,000.00 - - - - 218,000.00 1,562,000.00 1,895,695.88 333,695.88 2,027,000.00 Ekiti State Sustainable Development 23 011100400100 Goal 1,208,800.00 - 1,418,480.00 753,500.00 70,000.00 - - - - 921,220.00 4,372,000.00 4,750,000.00 378,000.00 6,762,500.00 24 011100400200 Development Relation 299,700.00 - 335,550.00 73,500.00 30,000.00 - - - - 125,250.00 864,000.00 950,000.00 86,000.00 320,000.00 25 011100400300 CGS To LGAs Track 1,368,000.00 - 300,000.00 192,500.00 95,500.00 - - - - 1,068,000.00 3,024,000.00 3,300,000.00 276,000.00 1,120,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 160 SUPPLEMENTARY NOTE 7: OVERHEAD COST TRAVEL & MAINTENANCE CONSULTING & FUEL & FINANCIAL MISCELLANEOUS ADMINISTRATI MINISTRY DEPARTMENT AND TRANSPORT - UTILITIES - MATERIALS & SERVICES - TRAINING - OTHER SERVICES - PROFESSIONAL LUBRICANTS - CHARGES - EXPENSES ACTUAL FINAL BUDGET ACTUAL S/N VE Code AGENCY GENERAL GENERAL SUPPLIES - GENERAL GENERAL GENERAL GENERAL SERVICES - GENERAL GENERAL GENERAL 2023 2023 VARIANCE 2022 220201 220202 220203 220204 220205 220206 220207 220208 220209 220210 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ Ekiti State Micro Finance And 26 011100500100 Enterprise Development Agency 1,075,970.00 12,000.00 214,530.00 62,500.00 25,000.00 - - - - 10,000.00 1,400,000.00 4,665,000.00 3,265,000.00 7,422,500.00 Ekiti State Enterprise Development 27 011100500200 Agency 907,100.00 - 212,900.00 81,000.00 - - - - - 59,000.00 1,260,000.00 1,512,000.00 252,000.00 686,000.00 Ekiti State Emergency Management 28 011100600100 Agency 5,959,300.00 - 986,000.00 1,689,700.00 - - - - - 137,600.00 8,772,600.00 8,772,600.00 - 4,825,000.00 29 011100600200 Control Monitoring And Disaster Site 1,080,000.00 - - - - - - - - - 1,080,000.00 1,080,000.00 - 490,000.00 Ekiti State Bureau Of Public 30 011100700100 Procurement 1,920,000.00 - 840,000.00 780,000.00 300,000.00 - - - - 480,000.00 4,320,000.00 5,000,000.00 680,000.00 3,080,000.00 Supervision And Monitoring Of 31 011100700200 Projects 1,320,000.00 - 1,080,000.00 480,000.00 360,000.00 - - - - - 3,240,000.00 3,275,000.00 35,000.00 2,310,000.00 Office Of Economic Preservation And 32 011100800100 General Enforcement 365,000.00 - 175,000.00 - - - - - - - 540,000.00 600,000.00 60,000.00 435,000.00 33 011100800200 Safe City 1,700,000.00 - 2,250,000.00 1,420,000.00 570,000.00 - - - - 972,000.00 6,912,000.00 6,912,000.00 - 5,568,000.00 Office Of Transformation And 34 011101000100 Strategy 4,585,750.00 - 704,500.00 794,000.00 1,605,550.00 - - - - 2,500,250.00 10,190,050.00 10,212,310.00 22,260.00 2,960,000.00 35 011101000200 Civil Service Transformation 555,500.00 - 158,900.00 297,200.00 90,000.00 - - - - 536,400.00 1,638,000.00 1,638,000.00 - 560,000.00 36 011102100100 Ekiti State Liaison Office Abuja 8,252,500.00 2,787,905.50 511,300.00 1,179,300.00 545,000.00 - - - - 10,320,000.00 23,596,005.50 24,474,308.88 878,303.38 37,016,931.81 37 011102100200 Ekiti State Governor Lodge Abuja 500,000.00 - 198,000.00 548,000.00 - - - - - 1,130,000.00 2,376,000.00 3,000,000.00 624,000.00 2,574,000.00 38 011102100300 Deputy Governor Lodge Abuja 313,000.00 - 230,000.00 301,500.00 - - - - - 235,500.00 1,080,000.00 2,000,000.00 920,000.00 1,170,000.00 Maintenance Of Liaison Office Staff 39 011102100400 Qurters Abuja 342,000.00 - - 438,000.00 - - - - - 300,000.00 1,080,000.00 1,600,000.00 520,000.00 1,170,000.00 40 011102100500 Ekiti State Liaison Office Lagos 10,778,000.00 - 1,050,000.00 144,000.00 - - - - - 3,550,000.00 15,522,000.00 17,012,549.42 1,490,549.42 13,492,000.00 41 011102100600 Ekiti State Liaison Office Akure 720,000.00 - 180,000.00 240,000.00 - - - - - 480,000.00 1,620,000.00 1,920,000.00 300,000.00 1,215,000.00 42 011103300100 Ekiti State Aid Control Agency 1,503,600.00 - 80,000.00 202,000.00 - - - - - 158,400.00 1,944,000.00 2,180,000.00 236,000.00 3,382,000.00 43 011111300300 Pension Department 334,100.00 - 84,830.00 53,550.00 108,000.00 - - - - 1,579,520.00 2,160,000.00 2,200,000.00 40,000.00 1,160,000.00 44 011103700100 Muslim Pilgrim Board 3,873,500.00 - 330,000.00 330,000.00 55,000.00 - - - - - 4,588,500.00 26,000,000.00 21,411,500.00 490,000.00 45 011103800100 Christian Pilgrim Board 1,451,150.00 - 113,750.00 143,000.00 - 997,000.00 - - - 282,100.00 2,987,000.00 4,937,972.50 1,950,972.50 11,700,000.00 46 011110100100 Bureau Of Special Projects 6,060,925.00 - 605,000.00 496,000.00 - - - - - - 7,161,925.00 7,220,000.00 58,075.00 6,278,000.00 47 011110500100 Office Of The Chief Of Staff 2,898,000.00 - 1,500,000.00 2,760,000.00 - - - - - 5,802,000.00 12,960,000.00 14,040,000.00 1,080,000.00 32,040,000.00 48 011111100100 Public Private Partnership 39,414.00 - 421,910.00 185,918.00 - - - - - 108,758.00 756,000.00 900,000.00 144,000.00 406,000.00 49 011111200100 General Adminsitration Department 57,762,154.00 - 2,809,120.00 236,352,150.00 - - - 497,750,000.00 - 800,850.00 795,474,274.00 830,700,000.00 35,225,726.00 448,040,765.00 Petroleum Product Consumer 50 011111200200 Protection Agency 448,000.00 - 402,000.00 84,000.00 - - - - - 456,000.00 1,390,000.00 1,390,000.00 - 2,680,000.00 51 011111200300 Utility Service Department 954,600.00 - - 125,400.00 - - - - - - 1,080,000.00 1,200,000.00 120,000.00 670,000.00 52 011111200400 Government Asset Unit 2,072,000.00 - 88,000.00 - - - - - - - 2,160,000.00 2,450,000.00 290,000.00 2,140,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 161 SUPPLEMENTARY NOTE 7: OVERHEAD COST TRAVEL & MAINTENANCE CONSULTING & FUEL & FINANCIAL MISCELLANEOUS ADMINISTRATI MINISTRY DEPARTMENT AND TRANSPORT - UTILITIES - MATERIALS & SERVICES - TRAINING - OTHER SERVICES - PROFESSIONAL LUBRICANTS - CHARGES - EXPENSES ACTUAL FINAL BUDGET ACTUAL S/N VE Code AGENCY GENERAL GENERAL SUPPLIES - GENERAL GENERAL GENERAL GENERAL SERVICES - GENERAL GENERAL GENERAL 2023 2023 VARIANCE 2022 220201 220202 220203 220204 220205 220206 220207 220208 220209 220210 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ 53 011111200500 Office Of Chief Of Protocol (SCOP) - - - - - - - - - - - - - Maintenance Of Governor's Lodge 54 011111200600 (Gh&P) - - - - - - - - - - - 2,060,000.00 2,060,000.00 400,000.00 55 011111200700 Secretariat, Office of the Governor - - 5,950,000.00 1,200,000.00 - - - - - 4,750,000.00 11,900,000.00 12,000,000.00 100,000.00 10,700,000.00 56 011111200800 AUDA-NEPAD 180,000.00 - 120,000.00 120,000.00 - - - - - 120,000.00 540,000.00 650,000.00 110,000.00 335,000.00 Open Governor Partnership (OGP 57 011111200900 Activities) 360,000.00 - 360,000.00 60,000.00 - - - - - 300,000.00 1,080,000.00 1,250,000.00 170,000.00 670,000.00 3 SSAs Special Projects (for 3 58 011111201000 Senatorial Districts) - - - - - - - - - - - 3,000,000.00 3,000,000.00 - 59 011111201100 SSA Diaspora - - - - - - - - - - - - - - 60 011111201200 SSA Statistics - - - - - - - - - - - - - - 61 011111201300 SSA Development Partnership - - - - - - - - - - - - - 1,750,000.00 Citizenship Engagement Office 62 011111201300 (GH&P) - - - - - - - - - - - 2,000,000.00 2,000,000.00 3,500,000.00 63 011111300100 Ekiti State Pension Commission 4,700,000.00 - 6,466,245.00 4,141,000.00 5,282,000.00 - - - - 2,246,390.00 22,835,635.00 24,300,000.00 1,464,365.00 16,260,000.00 Pension Transition Arrangement 64 011111300200 Department 1,726,195.00 - 2,127,595.00 233,560.00 189,000.00 - - - - 503,650.00 4,780,000.00 5,000,000.00 220,000.00 3,030,000.00 65 011111400100 Chief Press Secretary 30,150,000.00 - 49,500,000.00 9,000,000.00 - - - - - 23,850,000.00 112,500,000.00 112,500,000.00 - 34,924,500.00 Inter-Governmental And Integration 66 011113200100 Affairs 1,954,000.00 - 549,000.00 - - - - - - 467,000.00 2,970,000.00 3,600,000.00 630,000.00 4,180,000.00 67 011200100100 Ekiti State House Of Assembly 364,122,955.20 - 38,512,500.00 99,192,380.89 292,633,700.00 191,588,947.52 - - - 339,463,796.15 1,325,514,279.76 1,448,181,217.02 122,666,937.26 923,451,674.40 House Of Assembly Service 68 011200200100 Commission 5,851,600.00 - 1,379,400.00 3,801,150.00 3,755,000.00 4,062,995.00 - - - 2,132,038.65 20,982,183.65 32,710,270.86 11,728,087.21 17,850,000.00 Ministry Of Information And Value 69 012300100100 Orientation 4,854,000.00 - 650,000.00 864,000.00 224,000.00 - - - - 428,000.00 7,020,000.00 8,386,000.00 1,366,000.00 5,470,000.00 70 012300300100 Broadcasting Service Of Ekiti State 506,228.97 - 614,991.53 528,199.79 24,916.89 - - 5,000,000.00 - 196,185.00 6,870,522.18 67,000,000.00 60,129,477.82 125,049,455.58 71 012500100100 Head Of Service 25,597,900.00 - 1,148,400.00 1,269,500.00 - - - - - 4,405,200.00 32,421,000.00 32,441,000.00 20,000.00 32,955,000.00 72 012500500100 Public Service Cordinating Unit 440,000.00 - 452,000.00 370,000.00 310,000.00 - - - - 480,000.00 2,052,000.00 2,280,000.00 228,000.00 2,223,000.00 Office Of Establishment And Service 73 012500600100 Matters 17,597,000.00 - 16,076,000.00 1,885,000.00 495,000.00 - - - - 18,370,000.00 54,423,000.00 55,000,000.00 577,000.00 36,651,000.00 Establishment And Management 74 012500600200 Services 1,140,000.00 - 162,000.00 542,500.00 201,000.00 - - - - 114,500.00 2,160,000.00 2,200,000.00 40,000.00 1,160,000.00 75 012500600300 Staff Matter And Industrial Relation 486,000.00 - 486,000.00 108,000.00 - - - - - - 1,080,000.00 1,300,000.00 220,000.00 580,000.00 76 012500600400 Labour And Industrial Relation 38,000,000.00 - 12,320,000.00 1,800,000.00 725,400.00 - - - - 9,470,000.00 62,315,400.00 63,000,000.00 684,600.00 28,057,000.00 77 012500600500 Hosting of Public Service Games 540,000.00 - - - - - - - - - 540,000.00 590,000.00 50,000.00 290,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 162 SUPPLEMENTARY NOTE 7: OVERHEAD COST TRAVEL & MAINTENANCE CONSULTING & FUEL & FINANCIAL MISCELLANEOUS ADMINISTRATI MINISTRY DEPARTMENT AND TRANSPORT - UTILITIES - MATERIALS & SERVICES - TRAINING - OTHER SERVICES - PROFESSIONAL LUBRICANTS - CHARGES - EXPENSES ACTUAL FINAL BUDGET ACTUAL S/N VE Code AGENCY GENERAL GENERAL SUPPLIES - GENERAL GENERAL GENERAL GENERAL SERVICES - GENERAL GENERAL GENERAL 2023 2023 VARIANCE 2022 220201 220202 220203 220204 220205 220206 220207 220208 220209 220210 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ Peer Review Service Programme For 78 012500600600 HOS And PS 500,000.00 - 500,000.00 - - - - - - 2,240,000.00 3,240,000.00 3,240,000.00 - 1,740,000.00 79 012500600700 Staff Housing Loan Board 200,000.00 - 175,000.00 30,000.00 - 40,000.00 - - - 50,000.00 495,000.00 600,000.00 105,000.00 290,000.00 80 012500600800 Nigeria Legion - - - - - - - - - - - - - - Office Of Capacity Development And 81 012500700100 Reform 3,282,000.00 - 705,600.00 767,300.00 26,114,145.78 - - - - 1,288,700.00 32,157,745.78 36,500,000.00 4,342,254.22 5,054,450.00 82 012500700200 Training And Man Power Department 509,000.00 - 236,645.00 179,355.00 - - - - - 155,000.00 1,080,000.00 1,200,000.00 120,000.00 490,000.00 83 012500700300 Staff Development Centre 595,000.00 - 160,000.00 65,000.00 - - - - - 260,000.00 1,080,000.00 1,600,000.00 520,000.00 490,000.00 84 014000100100 Ekiti State Auditor General Office 12,612,663.40 - 8,533,500.00 10,975,836.60 3,830,000.00 - - - - 3,408,000.00 39,360,000.00 39,620,000.00 260,000.00 28,402,500.00 85 014000100200 Pension And Gratutities 210,000.00 - 140,000.00 150,000.00 140,000.00 - - - - - 640,000.00 640,000.00 - 485,000.00 Government Account Management 86 014000100300 Units 210,000.00 - 140,000.00 150,000.00 140,000.00 - - - - - 640,000.00 640,000.00 - 485,000.00 87 014000100400 Auditing Of Secondary Schools In Ekiti 1,280,000.00 - 538,850.00 1,067,850.00 953,300.00 - - - - - 3,840,000.00 3,860,000.00 20,000.00 2,910,000.00 Monitoring And Special Audit 88 014000100500 Department 420,000.00 - 270,000.00 300,000.00 - - - - - 290,000.00 1,280,000.00 1,280,000.00 - 970,000.00 Local Government Auditor General 89 014000200100 Office 3,772,852.00 - 6,910,000.00 2,500,000.00 3,800,000.00 - - - - 300,000.00 17,282,852.00 20,000,000.00 2,717,148.00 6,481,500.00 90 014000300100 Ekiti State Audit Service Commission 1,507,833.00 - 4,000,000.00 5,897,650.10 1,394,516.90 - - - - - 12,800,000.00 14,500,000.00 1,700,000.00 8,700,000.00 91 014500100100 Public Complaint Commission 169,411.80 - 105,882.36 153,529.44 63,529.44 - - - - 47,646.96 540,000.00 550,000.00 10,000.00 445,000.00 92 014700100100 Ekiti State Civil Service Commission 7,268,840.00 - 2,533,750.00 2,647,850.00 1,853,400.00 - - - - 8,276,160.00 22,580,000.00 23,000,000.00 420,000.00 15,220,000.00 93 014700100200 Personnel Department 585,000.00 - 289,350.00 172,850.00 121,000.00 - - - - 127,800.00 1,296,000.00 1,400,000.00 104,000.00 816,000.00 94 014700100300 Appointment Department 597,000.00 - 261,000.00 197,400.00 95,400.00 - - - - 145,200.00 1,296,000.00 1,320,000.00 24,000.00 816,000.00 Ekiti State Independence Electoral 95 014800100100 Commission 12,113,600.00 - 386,900.00 863,000.00 240,000.00 - - - - 3,055,500.00 16,659,000.00 16,500,000.00 (159,000.00) 4,900,000.00 96 016100100100 Secretary To The State Government 3,760,000.00 - 14,732,700.00 4,930,500.00 - - - - - 47,223,700.00 70,646,900.00 70,700,000.00 53,100.00 37,605,000.00 97 016101300200 Political And Economic Affairs 1,850,000.00 - 1,092,200.00 3,087,820.30 - - - - - 221,289,896.13 227,319,916.43 462,120,367.58 234,800,451.15 1,118,223,882.36 98 016101300300 Economic P & E - - - - - - - - - 1,080,000.00 1,080,000.00 1,200,000.00 120,000.00 1,070,000.00 99 016101300400 Political And Inter-Party 900,000.00 - 955,000.00 1,665,000.00 - - - - - 40,660,000.00 44,180,000.00 44,200,000.00 20,000.00 13,050,000.00 100 016101300500 Quarterly Legsitlative Executive - - - - - - - - - - - 1,000,000.00 1,000,000.00 250,000.00 101 016101300600 Policy And Strategy - - - - - - - - - - - 1,000,000.00 1,000,000.00 250,000.00 102 016101300700 NIREC 2,580,000.00 - - - - - - - - - 2,580,000.00 3,000,000.00 420,000.00 1,970,000.00 103 016101300800 Parastatals Affair Department 385,000.00 - 2,195,000.00 1,940,000.00 - - - - - 880,000.00 5,400,000.00 6,000,000.00 600,000.00 5,350,000.00 104 016101700100 Cabinet And Special Services 8,573,750.00 - 10,388,000.00 7,571,398.00 6,008,730.00 11,186,922.00 - - - 13,939,660.00 57,668,460.00 65,000,000.00 7,331,540.00 48,922,340.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 163 SUPPLEMENTARY NOTE 7: OVERHEAD COST TRAVEL & MAINTENANCE CONSULTING & FUEL & FINANCIAL MISCELLANEOUS ADMINISTRATI MINISTRY DEPARTMENT AND TRANSPORT - UTILITIES - MATERIALS & SERVICES - TRAINING - OTHER SERVICES - PROFESSIONAL LUBRICANTS - CHARGES - EXPENSES ACTUAL FINAL BUDGET ACTUAL S/N VE Code AGENCY GENERAL GENERAL SUPPLIES - GENERAL GENERAL GENERAL GENERAL SERVICES - GENERAL GENERAL GENERAL 2023 2023 VARIANCE 2022 220201 220202 220203 220204 220205 220206 220207 220208 220209 220210 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ 105 016101700300 Ekiti State Security Trust Fund 1,404,000.00 - 1,080,000.00 1,080,000.00 - - - - - 756,000.00 4,320,000.00 4,320,000.00 - 1,600,000.00 106 016101700400 Maintenance of Exco Chamber - - - 2,056,320.00 - - - - - - 2,056,320.00 2,228,000.00 171,680.00 2,037,280.00 TOTAL ADMINISTRATION SECTOR 2,733,380,968.99 2,799,905.50 471,296,988.89 1,141,169,476.12 470,967,189.01 1,345,775,864.52 - 502,750,000.00 - 3,616,607,560.89 10,284,747,953.92 13,436,302,172.14 3,151,554,218.22 7,680,239,437.55 - - - Ministry Of Agriculture And Food 107 021500100100 Security 13,840,750.00 - 1,589,000.00 3,828,500.00 - - - - - 6,038,000.00 25,296,250.00 26,316,250.00 1,020,000.00 15,530,471.45 Agricultural Development 108 021510200100 Programme 3,675,000.00 - - - - - - - - 3,175,000.00 6,850,000.00 8,000,000.00 1,150,000.00 6,650,000.00 109 021510900100 Ekiti State Forestry Commission 2,683,500.00 - 315,000.00 45,000.00 166,500.00 4,260,623.40 - - - 30,000.00 7,500,623.40 9,029,000.00 1,528,376.60 4,758,718.50 Fountain Marketing Agricultural 110 021511000100 Agency 1,910,000.00 - 540,000.00 - 250,000.00 - - - - - 2,700,000.00 3,000,000.00 300,000.00 1,225,000.00 Monitoring And Task Force On 111 021511500100 Forestry Activities 1,080,000.00 - - - - - - - - - 1,080,000.00 1,179,139.18 99,139.18 300,000.00 112 021511600100 Fadama Project 300,000.00 - 230,000.00 370,000.00 - - - - - 180,000.00 1,080,000.00 1,080,000.00 - 400,000.00 Directorate Of Farm Settlement And 113 021511700100 Peasant Farmer Devt. 865,500.00 - 95,500.00 129,000.00 - - - - - 80,000.00 1,170,000.00 1,720,000.00 550,000.00 1,400,000.00 Ekiti State Rural Access And Agricultural Marketing Project 114 021511800100 (RAAMP) 450,000.00 - 900,000.00 360,000.00 405,000.00 - - - - 720,000.00 2,835,000.00 2,835,000.00 - 1,715,000.00 115 022000100100 Ministry Of Finance 33,160,900.00 - 2,818,000.00 3,216,225.44 1,246,000.00 18,970,671,502.81 315,790,950.00 - - 520,784,586.66 19,847,688,164.91 19,850,063,304.72 2,375,139.81 11,974,960,350.53 116 022000100200 State Revenue And Investment 324,000.00 - 594,000.00 648,000.00 - - - - - 270,000.00 1,836,000.00 3,000,000.00 1,164,000.00 1,989,000.00 117 022000100300 Fiscal Committee Secretariat 205,200.00 - 1,922,940.00 94,500.00 7,497,360.00 - - - - - 9,720,000.00 10,800,000.00 1,080,000.00 10,530,000.00 118 022000100400 Expenditure Department 240,000.00 - 810,000.00 338,400.00 - - - - - 2,391,600.00 3,780,000.00 4,200,000.00 420,000.00 4,095,000.00 119 022000100500 State Finance Department 540,000.00 - 864,000.00 972,000.00 - - - - - 324,000.00 2,700,000.00 3,000,000.00 300,000.00 2,925,000.00 120 022000100600 State Wide Revenue Committee 1,350,000.00 - 1,441,800.00 1,620,000.00 - - - - - 448,200.00 4,860,000.00 5,000,000.00 140,000.00 5,265,000.00 121 022000100700 State Fiscal Efficiency Unit 540,000.00 - 864,000.00 972,000.00 - - - - - 324,000.00 2,700,000.00 3,000,000.00 300,000.00 2,925,000.00 Community Of Public Finance 122 022000100800 Committee 540,000.00 - 864,000.00 972,000.00 - - - - - 324,000.00 2,700,000.00 3,000,000.00 300,000.00 2,925,000.00 123 022000100900 SFTAS Related Activities 540,000.00 - 1,026,000.00 810,000.00 - - - - - 324,000.00 2,700,000.00 3,000,000.00 300,000.00 2,925,000.00 124 022000200100 Debt Management Office 648,000.00 - 799,200.00 648,000.00 - - - - - 388,800.00 2,484,000.00 2,760,000.00 276,000.00 2,691,000.00 125 022000700100 Office Of The Accountant General 21,427,100.00 - 41,998,618.75 74,236,255.00 9,607,500.00 769,667,809.00 - - - 41,606,400.00 958,543,682.75 963,300,000.00 4,756,317.25 106,198,939.99 126 022000700200 Main Accounts Department 450,000.00 - 480,000.00 370,000.00 170,000.00 - - - - 1,230,000.00 2,700,000.00 3,000,000.00 300,000.00 2,925,000.00 127 022000700300 IPSAS Streering Committee 476,000.00 - 220,000.00 250,000.00 80,000.00 - - - - 270,000.00 1,296,000.00 1,440,000.00 144,000.00 1,404,000.00 128 022000700400 Central Pay Office 680,000.00 - 190,000.00 260,000.00 150,000.00 - - - - 340,000.00 1,620,000.00 1,800,000.00 180,000.00 1,755,000.00 129 022000700500 Management Service Department 600,000.00 - 540,000.00 480,000.00 90,000.00 - - - - 450,000.00 2,160,000.00 3,400,000.00 1,240,000.00 2,340,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 164 SUPPLEMENTARY NOTE 7: OVERHEAD COST TRAVEL & MAINTENANCE CONSULTING & FUEL & FINANCIAL MISCELLANEOUS ADMINISTRATI MINISTRY DEPARTMENT AND TRANSPORT - UTILITIES - MATERIALS & SERVICES - TRAINING - OTHER SERVICES - PROFESSIONAL LUBRICANTS - CHARGES - EXPENSES ACTUAL FINAL BUDGET ACTUAL S/N VE Code AGENCY GENERAL GENERAL SUPPLIES - GENERAL GENERAL GENERAL GENERAL SERVICES - GENERAL GENERAL GENERAL 2023 2023 VARIANCE 2022 220201 220202 220203 220204 220205 220206 220207 220208 220209 220210 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ Implemetation Of Treasury Single 130 022000700600 Accounts 1,200,000.00 - 1,780,000.00 760,000.00 600,000.00 - - - - 520,000.00 4,860,000.00 5,400,000.00 540,000.00 5,265,000.00 131 022000700700 Funds Management 790,000.00 - 355,000.00 460,000.00 95,000.00 - - - - 1,000,000.00 2,700,000.00 3,000,000.00 300,000.00 2,925,000.00 State Integrated Financial 132 022000700800 Management 480,000.00 - 1,210,000.00 430,000.00 150,000.00 - - - - 430,000.00 2,700,000.00 3,000,000.00 300,000.00 2,925,000.00 133 022000700900 Projects Financial Management Units 120,000.00 - 240,000.00 120,000.00 66,000.00 - - - - 102,000.00 648,000.00 3,000,000.00 2,352,000.00 702,000.00 134 022000701000 Nigeria Civil Defence Corps - - - - - - - - - - - - - - 135 022000701100 Central Internal Audit 12,235,790.06 - 1,493,363.64 721,900.00 2,108,750.00 - - - - 2,706,196.30 19,266,000.00 21,000,000.00 1,734,000.00 11,665,250.00 Ekiti State Board Of Internal Revenue 136 022000800100 Service 1,006,647,952.98 138,291,306.23 - - - - - - - - 1,144,939,259.21 1,145,922,533.70 983,274.49 601,483,713.30 137 022000800200 Signage And Advertisement Agency 5,858,397.26 - 289,500.00 591,000.00 - - - - - 9,086,506.55 15,825,403.81 18,000,000.00 2,174,596.19 21,365,193.75 138 022000800300 Ekiti State Lotteries Commission 2,046,500.00 - 327,760.00 2,840,120.00 - - - - - 1,247,620.00 6,462,000.00 7,058,391.75 596,391.75 5,850,000.00 Ministry Of Investment, Trade And 139 022200100100 Innovations 6,436,800.00 - 518,400.00 2,810,390.15 100,000.00 - - - - 8,221,133.20 18,086,723.35 18,090,000.00 3,276.65 8,308,419.50 Steering Committee On Social 140 022200100200 Investment 1,220,000.00 - 155,000.00 290,000.00 90,000.00 - - - - 720,000.00 2,475,000.00 2,700,000.00 225,000.00 1,225,000.00 Cooperative Department & Coop. 141 022200600100 College Ijero Ekiti 209,000.00 - 50,900.00 175,250.00 56,000.00 - - - - 480,850.00 972,000.00 1,080,000.00 108,000.00 522,000.00 Technical Adviser On Ekiti Knowledge 142 022200900100 Zone 1,660,470.00 - 522,030.00 294,500.00 34,000.00 38,000.00 - - - 865,000.00 3,414,000.00 3,640,750.00 226,750.00 1,600,000.00 Monitoring And Supervision Of 143 022201000100 Cooperative Societies 186,250.00 - 96,500.00 169,331.00 11,669.00 - - - - 76,250.00 540,000.00 600,000.00 60,000.00 290,000.00 144 022201800100 State Cooperative Advisory Board 186,250.00 - 96,500.00 169,331.00 11,669.00 - - - - 76,250.00 540,000.00 600,000.00 60,000.00 290,000.00 Ekiti State Investment Promotion 145 022205200100 Agency 5,499,500.00 - 2,132,400.00 4,611,900.00 1,269,500.00 6,219,500.00 - - - 2,491,200.00 22,224,000.00 23,800,000.00 1,576,000.00 12,116,500.00 146 022205200300 Social Investment Coordinating office 1,471,000.00 - 152,000.00 61,000.00 15,000.00 - - - - 46,000.00 1,745,000.00 2,000,000.00 255,000.00 795,000.00 Min. of Employment & Wealth Creation (Bureau Of Employment, 147 022700100100 Labour And Productivity) 2,821,000.00 - 1,157,500.00 499,500.00 - - - - - 1,348,000.00 5,826,000.00 6,186,000.00 360,000.00 2,664,000.00 148 022700500100 Ekiti State Social Security Scheme 402,500.00 - 328,600.00 673,700.00 72,500.00 - - - - 106,700.00 1,584,000.00 1,728,000.00 144,000.00 640,000.00 149 022700600100 Human Capital Development 870,000.00 - 150,000.00 300,000.00 - - - - - 150,000.00 1,470,000.00 1,630,000.00 160,000.00 490,000.00 Job Creation And Employment 150 022700700100 Agency 835,600.00 - 187,600.00 350,000.00 50,000.00 - - - - 2,400.00 1,425,600.00 2,454,000.00 1,028,400.00 528,000.00 151 022700700200 Automation Centre 243,000.00 - 62,000.00 40,000.00 40,000.00 - - - - 110,000.00 495,000.00 800,000.00 305,000.00 245,000.00 Bureau Of Information, 152 022800100100 Communication And Technology (ICT) 1,974,500.00 3,130,300.00 565,500.00 918,700.00 - 6,000,000.00 - - - 242,000.00 12,831,000.00 13,500,000.00 669,000.00 6,381,000.00 153 023100100100 Ekiti State Electricity Board 42,017,225.63 - - 369,619,849.44 - - - 221,241,588.50 - - 632,878,663.57 634,000,000.00 1,121,336.43 176,772,606.94 Monitoring Of Government House 154 023100100200 Premises/Town - - - - - - - - - - - 651,655.67 651,655.67 200,000.00 155 023100100300 Ekiti State Office Of Energy Matters 3,465,000.00 - - - - - - - - - 3,465,000.00 4,817,000.00 1,352,000.00 4,425,000.00 Ekiti State Mineral Resources 156 023300100100 Development Agency 1,000,000.00 - 217,000.00 115,000.00 - - - - - 1,453,000.00 2,785,000.00 2,795,000.00 10,000.00 980,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 165 SUPPLEMENTARY NOTE 7: OVERHEAD COST TRAVEL & MAINTENANCE CONSULTING & FUEL & FINANCIAL MISCELLANEOUS ADMINISTRATI MINISTRY DEPARTMENT AND TRANSPORT - UTILITIES - MATERIALS & SERVICES - TRAINING - OTHER SERVICES - PROFESSIONAL LUBRICANTS - CHARGES - EXPENSES ACTUAL FINAL BUDGET ACTUAL S/N VE Code AGENCY GENERAL GENERAL SUPPLIES - GENERAL GENERAL GENERAL GENERAL SERVICES - GENERAL GENERAL GENERAL 2023 2023 VARIANCE 2022 220201 220202 220203 220204 220205 220206 220207 220208 220209 220210 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ Mineral Resources And 157 023305100100 Environmental Committee 780,600.00 - 221,800.00 125,000.00 - - - - - 1,032,600.00 2,160,000.00 2,160,000.00 - 980,000.00 Ministry Of Works And 158 023400100100 Transportation 1,560,000.00 240,000.00 720,000.00 840,000.00 360,000.00 - 240,000.00 - - 3,233,500.00 7,193,500.00 4,809,639.18 (2,383,860.82) 2,498,000.00 159 023400100200 Planning Reseach And Statistics 540,000.00 - - - - - - - - - 540,000.00 600,000.00 60,000.00 200,000.00 Ekiti State Traffic Management 160 023400100300 Agency 2,016,000.00 - 3,976,200.00 356,400.00 10,985,775.00 - - - - 568,800.00 17,903,175.00 18,000,000.00 96,825.00 24,700,000.00 161 023400100400 Ekiti State Public Works Corporation 500,000.00 - 850,000.00 830,000.00 444,000.00 - - - - 400,000.00 3,024,000.00 3,024,000.00 - 1,120,000.00 162 023400100500 Department Of Public Transportation 1,170,000.00 - - - - - - - - - 1,170,000.00 1,200,000.00 30,000.00 400,000.00 Monitoring of Ekiti-State Township 163 023400100401 Roads - - - - - - - - - - 1,000,000.00 - 164 023400100600 Ekiti State International Cargo Airport - - - - - - - - - - - 2,000,000.00 2,000,000.00 - Ministry Of Arts, Culture And Tourism 165 023600100100 Development 2,970,000.00 - 594,000.00 1,188,000.00 1,477,500.00 18,591,000.00 - - - 940,500.00 25,761,000.00 28,000,000.00 2,239,000.00 25,320,000.00 166 023600100200 Tourism Department 1,014,750.00 - 198,000.00 198,000.00 74,250.00 - - - - - 1,485,000.00 1,755,000.00 270,000.00 735,000.00 167 023600100300 Council For Art And Culture 1,584,000.00 - 561,924.00 329,076.00 - - - - - - 2,475,000.00 2,700,000.00 225,000.00 1,225,000.00 Ministry Of Budget And Economic 168 023800100100 Planning 22,770,000.00 - 7,279,000.00 3,670,000.00 645,000.00 - 13,200,000.00 - - 405,373,000.00 452,937,000.00 538,500,000.00 85,563,000.00 169,478,500.00 169 023800100200 Multi-Lateral Department 516,000.00 - 126,000.00 276,000.00 114,000.00 - - - - 48,000.00 1,080,000.00 1,200,000.00 120,000.00 670,000.00 170 023800100300 Project Evaluation Committee 96,000.00 - 570,000.00 48,000.00 - - - - - 96,000.00 810,000.00 900,000.00 90,000.00 502,500.00 171 023800100400 Economic Development Council 144,000.00 - 186,000.00 210,000.00 30,000.00 - - - - 240,000.00 810,000.00 1,020,000.00 210,000.00 502,500.00 172 023800100500 Devt. Planning & Strategy Committee 63,000.00 - 80,500.00 105,000.00 49,000.00 - - - - 242,500.00 540,000.00 600,000.00 60,000.00 335,000.00 173 023800100600 Budget Department 432,000.00 - 1,188,000.00 864,000.00 - - - - - 432,000.00 2,916,000.00 3,300,000.00 384,000.00 1,809,000.00 174 023800100700 Budget Monitoring Committee 486,000.00 - 972,000.00 858,000.00 - - - - - 370,500.00 2,686,500.00 3,000,000.00 313,500.00 1,666,625.00 State Projects Monitoring & 175 023800100800 Evaluation 510,000.00 - 240,000.00 210,000.00 - - - - - 120,000.00 1,080,000.00 1,200,000.00 120,000.00 670,000.00 176 023800100900 Sustainable IGR Committee 540,000.00 - 540,000.00 1,404,000.00 - - - - - 540,000.00 3,024,000.00 3,400,000.00 376,000.00 1,876,000.00 Development Partners & Aids 177 023800101000 Coordinating Secretariat 216,000.00 - 180,000.00 144,000.00 - - - - - - 540,000.00 600,000.00 60,000.00 335,000.00 Medium Term Expenditure 178 023800101100 Framework Secretariat 240,000.00 - 360,000.00 264,000.00 96,000.00 - - - - 120,000.00 1,080,000.00 1,300,000.00 220,000.00 670,000.00 179 023800101200 State Committee On Food & Nutrition 108,000.00 - 216,000.00 144,000.00 - - - - - 72,000.00 540,000.00 600,000.00 60,000.00 335,000.00 180 023800101300 Budget Tracking And Automation 216,000.00 - 162,000.00 162,000.00 - - - - - - 540,000.00 600,000.00 60,000.00 335,000.00 National Social Safety Net 181 023800101600 Programme (NASSP)/(YESS0) 372,000.00 - 198,000.00 192,000.00 48,000.00 - - - - - 810,000.00 900,000.00 502,500.00 182 023800101400 Home Grown School Feeding 3,090,000.00 - 265,000.00 140,000.00 - - - - - 645,000.00 4,140,000.00 5,000,000.00 860,000.00 1,225,000.00 Activities Of The National Cash 183 023800101500 Transfer Office 120,000.00 - 112,500.00 195,000.00 20,000.00 - - - - 47,500.00 495,000.00 600,000.00 105,000.00 245,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 166 SUPPLEMENTARY NOTE 7: OVERHEAD COST TRAVEL & MAINTENANCE CONSULTING & FUEL & FINANCIAL MISCELLANEOUS ADMINISTRATI MINISTRY DEPARTMENT AND TRANSPORT - UTILITIES - MATERIALS & SERVICES - TRAINING - OTHER SERVICES - PROFESSIONAL LUBRICANTS - CHARGES - EXPENSES ACTUAL FINAL BUDGET ACTUAL S/N VE Code AGENCY GENERAL GENERAL SUPPLIES - GENERAL GENERAL GENERAL GENERAL SERVICES - GENERAL GENERAL GENERAL 2023 2023 VARIANCE 2022 220201 220202 220203 220204 220205 220206 220207 220208 220209 220210 Dawn Commission Related Activities ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ / Interface with Allied Body on 184 023800101700 FSP/MTEF 2,034,000.00 - 30,000.00 36,000.00 60,000.00 - - - - - 2,160,000.00 2,170,000.00 10,000.00 1,340,000.00 185 023800101800 N-Power 135,000.00 - 100,000.00 205,000.00 - - - - - 55,000.00 495,000.00 600,000.00 105,000.00 245,000.00 186 023800101900 Budget Reconciliation Committee 300,000.00 - - - - - - - - 240,000.00 540,000.00 600,000.00 60,000.00 335,000.00 NCOA Platform Development And 187 023800102000 Related Activities 408,000.00 - 804,000.00 372,000.00 396,000.00 - - - - 180,000.00 2,160,000.00 2,400,000.00 240,000.00 1,340,000.00 188 023800102100 Nec And Other Related Activities 2,700,000.00 - - - - - - - - - 2,700,000.00 3,000,000.00 300,000.00 1,675,000.00 Inter-Ministerial Project Monitoring 189 023800102200 Task Force 180,000.00 - 240,000.00 360,000.00 - - - - - 300,000.00 1,080,000.00 1,200,000.00 120,000.00 670,000.00 Automated Project Monitoring 190 023800102300 Information System 180,000.00 - 180,000.00 180,000.00 - - - - - - 540,000.00 600,000.00 60,000.00 335,000.00 191 023800102400 Project Monitoring Committee 540,000.00 - 540,000.00 540,000.00 - - - - - 540,000.00 2,160,000.00 2,400,000.00 240,000.00 1,340,000.00 192 023800102500 Newly Created Mdas - - 97,612,475.00 - - - - - - - 97,612,475.00 100,799,216.61 3,186,741.61 33,640,000.00 193 023800102600 State CARES Cordinating Unit (SCCU) 180,000.00 - 180,000.00 60,000.00 60,000.00 - - - - 60,000.00 540,000.00 5,000,000.00 4,460,000.00 285,000.00 Activities and Coordination State 194 023800102600 Development Plan - - - - - - - - - - 1,000,000.00 - State Operations Cordinating Unit 195 023800102700 (SOCU) 180,000.00 - - - 180,000.00 - - - - 180,000.00 540,000.00 700,000.00 160,000.00 285,000.00 196 023800102800 Performance Management - - - - - - - - - - - - - Steering Committee on National 197 023800102900 Social Safety Net Programme (NASSP) - - - - - - - - - - - - - 198 023800200100 State Bureau Of Statistics 5,000,000.00 - 3,354,500.00 1,754,700.00 947,250.00 - - - - 3,353,550.00 14,410,000.00 15,000,000.00 590,000.00 5,600,000.00 199 025000100100 Fiscal Responsibility Commission 5,281,483.65 - 750,000.00 643,516.35 1,000,000.00 - - - - 800,000.00 8,475,000.00 9,593,516.35 1,118,516.35 4,063,000.00 Monitoring And Evaluation (Fiscal 200 025000100200 Responsibility Commission) 477,650.00 - 21,850.00 143,500.00 - - - - - 437,000.00 1,080,000.00 3,344,765.80 2,264,765.80 1,922,000.00 201 025200100100 Ekiti State Water Coorporation 740,000.00 - 440,000.00 1,815,000.00 897,500.00 770,000.00 - 2,000,000.00 - 220,000.00 6,882,500.00 8,000,000.00 1,117,500.00 20,035,500.00 State Rural Water Supply And 202 025200100200 Sanitation Agency 1,525,400.00 - 1,404,857.00 255,000.00 17,500.00 - - - - 49,047,243.00 52,250,000.00 52,300,000.00 50,000.00 1,225,000.00 Ministry Of Physical Planning & Urban Development (Ministry Of 203 025300000000 Housing And Urban Development) 5,399,000.00 - 1,926,000.00 744,600.00 174,200.00 7,451,229.35 - - - 411,200.00 16,106,229.35 19,000,000.00 2,893,770.65 11,229,353.24 204 025300100200 Planning Permit Agency 368,000.00 22,600.00 60,000.00 64,600.00 26,200.00 - - - - 52,600.00 594,000.00 777,308.13 183,308.13 354,000.00 Physical Planning And Development 205 025300100300 Matters 290,000.00 - 15,000.00 111,500.00 18,500.00 - - - - 60,000.00 495,000.00 627,756.77 132,756.77 295,000.00 206 025300100400 Deeds Registry 148,500.00 108,000.00 40,500.00 99,000.00 49,500.00 - - - - 49,500.00 495,000.00 600,000.00 105,000.00 200,000.00 207 025301000100 Ekiti State Housing Corporation - - - - - - - - - 3,750,204.15 3,750,204.15 20,000,000.00 16,249,795.85 1,856,161.65 208 026000100100 Bureau Of Lands 21,304,592.60 - 108,000.00 137,700.00 - - - - - 442,100.00 21,992,392.60 25,000,000.00 3,007,607.40 25,448,193.30 209 026000100200 Office Of Surveyor General 2,675,089.10 - 138,000.00 - 372,000.00 - - - - - 3,185,089.10 5,600,000.00 2,414,910.90 600,000.00 Control Monitoring And Field 210 026000100300 Charting 378,000.00 - - 120,000.00 42,000.00 - - - - - 540,000.00 620,000.00 80,000.00 200,000.00 211 026000100400 Urban Renewal Agency 1,349,100.00 - 217,800.00 364,100.00 25,400.00 - - - - 203,600.00 2,160,000.00 2,340,000.00 180,000.00 800,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 167 SUPPLEMENTARY NOTE 7: OVERHEAD COST TRAVEL & MAINTENANCE CONSULTING & FUEL & FINANCIAL MISCELLANEOUS ADMINISTRATI MINISTRY DEPARTMENT AND TRANSPORT - UTILITIES - MATERIALS & SERVICES - TRAINING - OTHER SERVICES - PROFESSIONAL LUBRICANTS - CHARGES - EXPENSES ACTUAL FINAL BUDGET ACTUAL S/N VE Code AGENCY GENERAL GENERAL SUPPLIES - GENERAL GENERAL GENERAL GENERAL SERVICES - GENERAL GENERAL GENERAL 2023 2023 VARIANCE 2022 220201 220202 220203 220204 220205 220206 220207 220208 220209 220210 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ 212 026000100500 Geospatial Data 728,500.00 - 72,200.00 28,200.00 13,100.00 - - - - 148,000.00 990,000.00 1,600,000.00 610,000.00 390,000.00 Ministry Of Infrastructure And Public 213 026100100100 Utilities 3,199,800.00 - 541,600.00 432,600.00 - - - - - 2,661,600.00 6,835,600.00 9,230,600.00 2,395,000.00 4,536,000.00 214 026100100200 Ekiti State Fire Services 1,835,000.00 - 320,000.00 4,559,500.00 - - - - - 893,000.00 7,607,500.00 8,805,000.00 1,197,500.00 2,070,000.00 Transmission Company Of Nigeria 215 026100100300 Projects (TCN) 3,137,000.00 - 536,500.00 635,000.00 - - - - - 1,091,500.00 5,400,000.00 5,400,000.00 - 2,000,000.00 Ekiti State Water Supply, Sanitation 216 026100100500 and Hygiene Dept 1,889,000.00 - 1,053,000.00 904,500.00 150,000.00 - - - - 953,500.00 4,950,000.00 5,900,000.00 950,000.00 2,450,000.00 Ekiti State Water Sector Regulatory 217 026100100400 Agency 530,000.00 - 356,500.00 396,000.00 - - - - - 697,500.00 1,980,000.00 2,350,000.00 370,000.00 980,000.00 TOTAL ECONOMIC SECTOR 1,291,550,151.28 141,792,206.23 202,029,318.39 505,355,844.38 43,205,123.00 18,217,251,348.48 329,230,950.00 223,241,588.50 - 1,092,528,689.86 22,046,185,220.12 23,785,902,827.86 1,739,717,607.74 13,394,565,997.15 - - - - 218 031800100100 The Judiciary - - - - - - - - - - - - - - Ekiti State Judicial Service 219 031801100100 Commission - - - - - - - - - - - - - - 220 031801100100 Ekiti State Customary Court of Appeal - - - - - - - - - - - 221 032600100100 Ministry Of Justice 16,790,613.00 - 910,636.32 767,619.84 582,290.64 - 243,496,177.66 - - 388,840.20 262,936,177.66 263,422,766.26 486,588.60 343,065,821.40 222 032600100200 Ekiti State Citizen's Right 615,600.00 - 477,360.00 626,400.00 220,320.00 - - - - 220,320.00 2,160,000.00 2,500,000.00 340,000.00 2,140,000.00 223 032600100300 Office Of Public Defender 992,000.00 - 193,400.00 170,100.00 42,000.00 - - - - 222,500.00 1,620,000.00 2,000,000.00 380,000.00 735,000.00 224 032600100400 Ekiti State Law Reform Commission 372,000.00 - 668,200.00 668,000.00 120,600.00 - - - - 331,200.00 2,160,000.00 2,160,000.00 - 1,340,000.00 TOTAL LAW & JUSTICE SECTOR 18,770,213.00 - 2,249,596.32 2,232,119.84 965,210.64 - 243,496,177.66 - - 1,162,860.20 268,876,177.66 270,082,766.26 1,206,588.60 347,280,821.40 - - - Ministry Of Regionaland Special 225 045102100100 Duties 3,362,000.00 - 514,750.00 194,000.00 58,500.00 - - - - 721,850.00 4,851,100.00 4,853,000.00 1,900.00 1,950,000.00 226 045102100200 Serve EKS Steering Committee 55,500.00 - - 23,000.00 - - - - - 38,500.00 117,000.00 350,000.00 233,000.00 40,000.00 227 045102100300 Serve EKS 356,900.00 - 51,000.00 310,000.00 30,150.00 - - - - 187,950.00 936,000.00 1,000,000.00 64,000.00 320,000.00 228 045102100400 Subvention To Dawn Commission - - - - - - - - - - - - - - TOTAL REGIONAL SECTOR 3,774,400.00 - 565,750.00 527,000.00 88,650.00 - - - - 948,300.00 5,904,100.00 6,203,000.00 298,900.00 2,310,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 168 SUPPLEMENTARY NOTE 7: OVERHEAD COST TRAVEL & MAINTENANCE CONSULTING & FUEL & FINANCIAL MISCELLANEOUS ADMINISTRATI MINISTRY DEPARTMENT AND TRANSPORT - UTILITIES - MATERIALS & SERVICES - TRAINING - OTHER SERVICES - PROFESSIONAL LUBRICANTS - CHARGES - EXPENSES ACTUAL FINAL BUDGET ACTUAL S/N VE Code AGENCY GENERAL GENERAL SUPPLIES - GENERAL GENERAL GENERAL GENERAL SERVICES - GENERAL GENERAL GENERAL 2023 2023 VARIANCE 2022 220201 220202 220203 220204 220205 220206 220207 220208 220209 220210 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ - - - Ministry Of Youth And Sport 229 051300100100 Development 4,765,500.00 - 911,500.00 3,010,500.00 1,000,000.00 - - - - 2,551,000.00 12,238,500.00 12,496,000.00 257,500.00 2,400,000.00 230 051300100200 Ekiti State United Football Club - - - - - - - - - - - - - - 231 051300100300 Ekiti Queens Football Club - - - - - - - - - - - - - - 232 051305100100 Youth Development 250,000.00 - 360,000.00 340,000.00 100,000.00 - - - - 462,000.00 1,512,000.00 1,804,000.00 292,000.00 560,000.00 Ekiti State Sport Council (SPORT 233 051305200100 COMMISIION) 1,225,500.00 - 270,000.00 594,000.00 3,000.00 - - - - 29,869,000.00 31,961,500.00 32,400,000.00 438,500.00 21,834,410.00 234 051305300100 Ekiti State Office Of Disability 1,074,000.00 - 341,000.00 41,549,712.50 54,000.00 10,733,500.00 - - - 919,000.00 54,671,212.50 54,811,425.00 140,212.50 15,492,737.50 Ministry Of Women Affairs, Gender 235 051400100100 Empowernment And Social Welfare 4,233,200.00 - 295,000.00 113,000.00 430,000.00 47,509,125.00 - - - 23,338,311.80 75,918,636.80 78,900,000.00 2,981,363.20 16,723,625.00 236 051400200100 Women Development Centre 180,000.00 - 90,000.00 145,000.00 30,000.00 - - - - 95,000.00 540,000.00 600,000.00 60,000.00 200,000.00 237 051400300100 State Child's Right Implementation 500,000.00 - 175,000.00 190,000.00 95,000.00 - - - - 120,000.00 1,080,000.00 1,200,000.00 120,000.00 400,000.00 Government Pupils In Children Home 238 051400400100 Nur/Pry 340,000.00 - 360,000.00 200,000.00 100,000.00 - - - - 80,000.00 1,080,000.00 1,200,000.00 120,000.00 400,000.00 239 051400500100 Sexual Assulted Centre (SAC) 330,000.00 - 205,000.00 350,000.00 85,000.00 - - - - 110,000.00 1,080,000.00 1,200,000.00 120,000.00 400,000.00 Gender Empowernment And Social 240 051400600100 Mobilization - - - - - - - - - - - - - 3,500,000.00 Ministry Of Education, Science And 241 051700100100 Technology 9,170,500.00 - - - - 1,162,836,235.00 - - - - 1,172,006,735.00 1,172,135,634.00 128,899.00 495,391,750.00 242 051700100200 Monitoring Of Public Schools 1,080,000.00 - - - - - - - - - 1,080,000.00 1,100,000.00 20,000.00 490,000.00 243 051700100300 Monitoring Of Technical Colleges 540,000.00 - - - - - - - - - 540,000.00 600,000.00 60,000.00 200,000.00 244 051700100400 Ekiti State Libabry Board 702,700.00 157,500.00 109,350.00 131,000.00 235,700.00 248,300.00 - 110,500.00 240,950.00 170,000.00 2,106,000.00 2,400,000.00 294,000.00 1,741,500.00 245 051700100500 Education Trust Funds 681,000.00 - 170,000.00 320,000.00 65,000.00 - - - - 60,000.00 1,296,000.00 1,296,000.00 - 588,000.00 246 051700100600 State Universal Basic Education Board 8,743,000.00 - 1,421,000.00 358,500.00 774,000.00 - - - - 32,048,500.00 43,345,000.00 44,000,000.00 655,000.00 9,800,000.00 247 051700100700 Subeb Staff Housing Loans Board 114,200.00 - 129,700.00 60,200.00 - - - - - 55,900.00 360,000.00 598,504.51 238,504.51 200,000.00 Agency For Adult And Non Formal 248 051701000100 Education 1,956,600.00 - 322,700.00 789,900.00 254,000.00 - - - - 156,800.00 3,480,000.00 4,000,000.00 520,000.00 750,000.00 School Of Agriculture And Enterprise 249 051702600100 Agency 240,000.00 - 300,000.00 420,000.00 - - - - - 120,000.00 1,080,000.00 1,200,000.00 120,000.00 400,000.00 250 051702600200 Ekiti State University - - - - - - - - - - - - - - Bamidele Olumilua University of 251 051702600300 Education - - - - - - - - - - - - - - Ekiti State College Of Health Science 252 051702600400 And Technology, Ijero Ekiti - - - - - - - - - - - - - - REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 169 SUPPLEMENTARY NOTE 7: OVERHEAD COST TRAVEL & MAINTENANCE CONSULTING & FUEL & FINANCIAL MISCELLANEOUS ADMINISTRATI MINISTRY DEPARTMENT AND TRANSPORT - UTILITIES - MATERIALS & SERVICES - TRAINING - OTHER SERVICES - PROFESSIONAL LUBRICANTS - CHARGES - EXPENSES ACTUAL FINAL BUDGET ACTUAL S/N VE Code AGENCY GENERAL GENERAL SUPPLIES - GENERAL GENERAL GENERAL GENERAL SERVICES - GENERAL GENERAL GENERAL 2023 2023 VARIANCE 2022 220201 220202 220203 220204 220205 220206 220207 220208 220209 220210 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ 253 051702600500 Ekiti State Polytechnic, Isan Ekiti - - - - - - - - - - - - - - Ekiti State Board For Technical And 254 051705300100 Vocational Education 635,000.00 - 1,305,000.00 575,000.00 70,000.00 1,500,000.00 - - - 115,000.00 4,200,000.00 6,350,000.00 2,150,000.00 33,581,900.00 255 051705400100 Ekiti State Scholarship Board 2,059,250.00 - 82,500.00 869,400.00 - - - - - 2,948,850.00 5,960,000.00 190,093,821.30 184,133,821.30 28,077,500.00 Ekiti State Teaching Service 256 051705500100 Commission 4,526,000.00 - 1,000,000.00 2,306,800.00 - 7,215,200.00 - - - - 15,048,000.00 16,900,000.00 1,852,000.00 12,116,000.00 Office Of The Tutor General (Ekiti 257 051705500200 Central Senatorial District) 276,000.00 - 94,000.00 75,000.00 - - - - - 50,000.00 495,000.00 600,000.00 105,000.00 290,000.00 Office Of The Tutor General (Ekiti 258 051705500300 South Senatorial District) 276,000.00 - 94,000.00 75,000.00 - - - - - 50,000.00 495,000.00 600,000.00 105,000.00 290,000.00 Office Of The Tutor General (Ekiti 259 051705500400 North Senatorial District) 276,000.00 - 94,000.00 75,000.00 - - - - - 50,000.00 495,000.00 600,000.00 105,000.00 290,000.00 Teaching Service Commision Loans 260 051705600100 Board 132,000.00 - 55,000.00 66,000.00 - 132,000.00 - - - 110,000.00 495,000.00 600,000.00 105,000.00 290,000.00 Ministry Of Health And Human 261 052100100100 Services 133,992,000.00 - 1,126,000.00 3,014,000.00 - - - - - 61,768,000.00 199,900,000.00 201,000,000.00 1,100,000.00 4,900,000.00 262 052100200100 Ekiti State Health Insurance Scheme 295,250.00 - 71,500.00 85,000.00 45,000.00 - - - - 43,250.00 540,000.00 600,000.00 60,000.00 245,000.00 Ekiti State Health Insurance Scheme 263 052100200200 Committee Members - - - - - - - - - 540,000.00 540,000.00 600,000.00 60,000.00 245,000.00 264 052100300100 Primary Healthcare Development 5,734,000.00 - 180,000.00 - - - - - - 350,000.00 6,264,000.00 7,600,000.00 1,336,000.00 2,842,000.00 265 052100400100 Maintenance Of Health Data Bank 165,000.00 - 220,000.00 110,000.00 - - - - - - 495,000.00 660,000.00 165,000.00 245,000.00 266 052100500100 Monitoring Of Health Centre 540,000.00 - - - - - - - - - 540,000.00 590,000.00 50,000.00 245,000.00 Ekiti State University Teaching 267 052102600100 Hospital - - - - - - - - - - - - - - 268 052110200100 Hospital Management Board 455,000.00 - 120,000.00 237,000.00 149,500.00 104,277,687.68 - - - 148,500.00 105,387,687.68 106,200,000.00 812,312.32 120,364,353.32 269 052110300100 Medical Mission 195,000.00 - 130,000.00 130,000.00 65,000.00 - - - - 65,000.00 585,000.00 587,756.77 2,756.77 200,000.00 Central Medical Stores ( EKITI DRUGS HEALTH SUPPLIES MANAGEMENT 270 052110400100 (EKSDMA)) 270,000.00 - 253,000.00 409,700.00 - - - - - 147,300.00 1,080,000.00 2,500,000.00 1,420,000.00 400,000.00 271 053500100100 Ministry Of Environment 1,656,800.00 - 371,500.00 1,747,800.00 67,000.00 43,534,800.00 - - - 2,006,900.00 49,384,800.00 50,000,000.00 615,200.00 18,244,400.00 272 053500100200 Monthly Sanitation Exercise 16,355,000.00 - - - - - - - - - 16,355,000.00 16,688,000.00 333,000.00 3,430,000.00 State Environmental Protection 273 053501600100 Agency 1,350,000.00 - 351,000.00 218,500.00 117,000.00 - - - - 240,500.00 2,277,000.00 2,457,000.00 180,000.00 1,100,000.00 274 053505300100 Ekiti State Waste Management Board 2,956,000.72 - 180,000.00 - - 269,529,999.96 - - - 2,084,000.00 274,750,000.68 274,750,000.68 - 191,998,333.42 275 055100100100 Ministry Of Local Government Affairs 811,040.00 - 681,000.00 1,322,960.00 - - - - - 425,000.00 3,240,000.00 3,300,000.00 60,000.00 1,470,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 170 SUPPLEMENTARY NOTE 7: OVERHEAD COST TRAVEL & MAINTENANCE CONSULTING & FUEL & FINANCIAL MISCELLANEOUS ADMINISTRATI MINISTRY DEPARTMENT AND TRANSPORT - UTILITIES - MATERIALS & SERVICES - TRAINING - OTHER SERVICES - PROFESSIONAL LUBRICANTS - CHARGES - EXPENSES ACTUAL FINAL BUDGET ACTUAL S/N VE Code AGENCY GENERAL GENERAL SUPPLIES - GENERAL GENERAL GENERAL GENERAL SERVICES - GENERAL GENERAL GENERAL 2023 2023 VARIANCE 2022 220201 220202 220203 220204 220205 220206 220207 220208 220209 220210 ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ Ministry of Chieftaincy & Home 276 055100200100 Affairs (Bureau Of Chieftaincy Affairs) 494,000.00 - 2,031,000.00 1,131,000.00 9,000.00 - - - - 1,330,000.00 4,995,000.00 5,500,000.00 505,000.00 3,815,000.00 277 055100200200 Ekiti State Council Of Obas 4,697,000.00 - - - - - - - - 22,218,776.00 26,915,776.00 28,716,100.33 1,800,324.33 13,317,760.00 Bureau Of Rural And Community 278 055100300100 Development 1,380,000.00 - 222,000.00 325,000.00 - - - - - 53,000.00 1,980,000.00 2,500,000.00 520,000.00 980,000.00 279 055100300200 Community Development 455,000.00 - 340,000.00 143,000.00 - - - - - 52,000.00 990,000.00 2,000,000.00 1,010,000.00 490,000.00 280 055100300300 Rural Development 745,000.00 - 390,000.00 656,000.00 - - - - - 189,000.00 1,980,000.00 2,200,000.00 220,000.00 980,000.00 TOTAL SOCIAL SECTOR 216,852,540.72 157,500.00 14,851,750.00 62,143,972.50 3,748,200.00 1,647,516,847.64 - 110,500.00 240,950.00 185,140,587.80 2,130,762,848.66 2,336,134,242.59 205,371,393.93 1,011,919,269.24 - - - SUMMARY OF OVERHEAD BY SECTORS - - - A ADMINISTRATION SECTOR 2,733,380,968.99 2,799,905.50 471,296,988.89 1,141,169,476.12 470,967,189.01 1,345,775,864.52 - 502,750,000.00 - 3,616,607,560.89 10,284,747,953.92 13,436,302,172.14 3,151,554,218.22 7,680,239,437.55 B ECONOMIC SECTOR 1,291,550,151.28 141,792,206.23 202,029,318.39 505,355,844.38 43,205,123.00 18,217,251,348.48 329,230,950.00 223,241,588.50 - 1,092,528,689.86 22,046,185,220.12 23,785,902,827.86 1,739,717,607.74 13,394,565,997.15 C LAW AND JUSTICE SECTOR 18,770,213.00 - 2,249,596.32 2,232,119.84 965,210.64 - 243,496,177.66 - - 1,162,860.20 268,876,177.66 270,082,766.26 1,206,588.60 347,280,821.40 D REGIONAL SECTOR 3,774,400.00 - 565,750.00 527,000.00 88,650.00 - - - - 948,300.00 5,904,100.00 6,203,000.00 298,900.00 2,310,000.00 E SOCIAL SECTOR 216,852,540.72 157,500.00 14,851,750.00 62,143,972.50 3,748,200.00 1,647,516,847.64 - 110,500.00 240,950.00 185,140,587.80 2,130,762,848.66 2,336,134,242.59 205,371,393.93 1,011,919,269.24 GRAND TOTAL 4,264,328,273.99 144,749,611.73 690,993,403.60 1,711,428,412.84 518,974,372.65 21,210,544,060.64 572,727,127.66 726,102,088.50 240,950.00 4,896,387,998.75 34,736,476,300.36 39,834,625,008.85 5,098,148,708.49 22,436,315,525.34 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 171 SUPPLEMENTARY NOTE 8: SUBVENTION GRANTS ADMINISTRATIVE ACTUAL ACTUAL S/NO Code MINISTRY DEPARTMENT AND AGENCY 2023 FINAL BUDGET 2023 VARIANCE 2022 ₦ ₦ ₦ 1 011100100100 Government House And Protocol 23,000,000.00 25,000,000.00 2,000,000.00 - 2 011100100200 Deputy Governor's Office 30,516,588.00 31,000,000.00 483,412.00 30,977,335.00 3 011102100500 Ekiti State Liaison Office Lagos 20,000.00 80,000.00 60,000.00 120,000.00 4 012300100100 Ministry Of Information And Value Orientation 38,848,000.00 38,938,530.00 90,530.00 5,760,000.00 5 012500600100 Office Of Establishment And Service Matters - 4,000,000.00 4,000,000.00 - 6 012500600800 Nigeria Legion 2,850,000.00 3,000,000.00 150,000.00 2,550,000.00 TOTAL ADMINISTRATION SECTOR 95,234,588.00 102,018,530.00 6,783,942.00 39,407,335.00 7 022000701000 Nigeria Civil Defence Corps 8,749,995.00 9,055,189.00 305,194.00 6,999,996.00 TOTAL ECONOMIC SECTOR 8,749,995.00 9,055,189.00 305,194.00 6,999,996.00 8 031800100100 The Judiciary 1,536,979,415.96 1,538,933,048.01 1,953,632.05 1,221,453,098.98 9 031801100100 Ekiti State Judicial Service Commission 297,619,344.80 306,966,999.47 9,347,654.67 140,388,231.11 031801100100 Ekiti State Customary Court of Appeal 379,458,132.52 380,000,000.00 541,867.48 - TOTAL LAW & JUSTICE SECTOR 2,214,056,893.28 2,225,900,047.48 11,843,154.20 1,361,841,330.09 10 045102100400 Subvention To Dawn Commission - 40,000,000.00 40,000,000.00 40,000,000.00 TOTAL REGIONAL SECTOR - 40,000,000.00 40,000,000.00 40,000,000.00 11 051300100200 Ekiti State United Football Club 81,400,000.00 81,500,000.00 100,000.00 69,800,000.00 12 051300100300 Ekiti Queens Football Club 33,653,000.00 33,700,000.00 47,000.00 11,000,000.00 13 051700100100 Ministry Of Education, Science And Technology - 400,000,000.00 400,000,000.00 113,951,700.00 14 051702600200 Ekiti State University 3,380,000,000.00 3,640,000,000.00 260,000,000.00 5,075,900,580.35 15 051702600300 Bamidele Olumilua University of Education 2,492,160,932.00 2,492,160,932.00 - 3,747,846,407.50 16 051702600400 Ekiti State College Of Health Science And Technology, Ijero 309,678,618.60 310,278,093.10 599,474.50 650,032,264.02 17 051702600500 Ekiti State Polytechnic, Isan Ekiti 540,000,000.00 540,000,000.00 - 524,306,020.06 18 052102600100 Ekiti State University Teaching Hospital 3,504,273,428.08 3,704,273,428.06 199,999,999.98 2,917,501,812.48 TOTAL SOCIAL SECTOR 10,341,165,978.68 11,201,912,453.16 860,746,474.48 13,110,338,784.41 SUMMARY OF GANTS & SUBVENTIONS ON SECTORS - - - A ADMINISTRATION SECTOR 95,234,588.00 102,018,530.00 6,783,942.00 39,407,335.00 B ECONOMIC SECTOR 8,749,995.00 9,055,189.00 305,194.00 6,999,996.00 C LAW AND JUSTICE SECTOR 2,214,056,893.28 2,225,900,047.48 11,843,154.20 1,361,841,330.09 D REGIONAL SECTOR - 40,000,000.00 40,000,000.00 40,000,000.00 E SOCIAL SECTOR 10,341,165,978.68 11,201,912,453.16 860,746,474.48 13,110,338,784.41 GRAND TOTAL 12,659,207,454.96 13,578,886,219.64 919,678,764.68 14,558,587,445.50 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 172 SUPPLEMENTARY NOTE 9: SPECIAL PROGRAMMES/PROJECTS (OTHER CAPITAL EXPENDITURES THAT CANNOT BE CLASSIFIED INTO PPE) ADMINISTRATIVE S/N CODE MDA's DETAILS 2023 ₦ ₦ ₦ 010000000000 ADMINISTRATION SECTOR Payment for consultancy design of the passengers terminal building at Ekiti State 1 011110100100 BUREAU OF SPECIAL PROJECT Airport Ado Ekiti 40,000,000.00 40,000,000.00 2 011103300100 EKITI STATE AIDS CONTROL AGENCY Payment for World Aids day 2,500,000.00 2,500,000.00 3 012300100100 MINISTRY OF INFORMATION Retainership fee for the major news radio & television 20,700,000.00 EKITI STATE AUDITOR GENERAL'S 20,700,000.00 4 014000100100 OFFICE Capacity Building on ICT (Audit Library) 7,000,000.00 EKITI STATE AUDIT SERVICES 7,000,000.00 4 014000300100 COMMISSION Capacity Building for 10 Audit Statff of Forensic Audit 865,300.20 865,300.20 5 014700100100 CIVIL SERVICES COMMISSION Design and production of csc reports in Ekiti State 1,300,000.00 1,300,000.00 6 011100700100 BUREAU OF PUBLIC PROCUREMENT Facilitation of six Govt official for 5days Annual Conference 2,119,750.00 2,119,750.00 SUB TOTAL ADMIN 74,485,050.20 020000000000 ECONOMIC JOB SECTOR CREATION AND EMPLOYMENT 7 022700700100 AGENCY Payment for 1,326 LIPW beneficiary for 5month (Jan-May, 2023) 110,799,000.00 Payment for 1,326 LIPW beneficiary for 5month (Jan-May, 2023) 89,201,000.00 AGRICULTURAL DEVELOPMENT 200,000,000.00 8 021510200100 PROGRAMME Participation of 34th Annual South West REFILs Workshop 700,000.00 Conduct of Agricultural production survey APS 2,000,000.00 Payment for start up fund for youth employment poultry production in Ekiti 2,700,000.00 9 021500100100 MINISTRY OF AGRIC State 30,000,000.00 Payment for the payment control conduct of confited of state out break wide mass of bird anti-rabies flud vaccination in all Local Gov. 870,000.00 Ekiti State 1,000,000.00 Being amount approved for lauching of 2023 farming season 3,000,000.00 PAYMENT FOR THE COST OF RENTAGE SPACES OCCUPIED BY SPECIAL ADVISER 34,870,000.00 10 022000100100 MINISTRY OF FINANCE TO BEING GOVERNOR THE PAYMENT ON SPECIAL TOWARD MATTER, EKITI THE FEASIBLITY FOR OFFICE, LIASON STUDY SPECIALABUJA AGRIC 11,241,885.00 PROCESSING ZONE SAPZ 62,061,457.50 Payment for the sinking fund system for the payment of death insurance 20,000,000.00 Payment for the cost of rentage spaces occupied by Ekiti Liaison Office, 11,241,885.00 Payment for the renewal of insurance policy of 38 vehicles of top 4,650,012.53 109,195,240.03 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 173 SUPPLEMENTARY NOTE 9: SPECIAL PROGRAMMES/PROJECTS (OTHER CAPITAL EXPENDITURES THAT CANNOT BE CLASSIFIED INTO PPE) ADMINISTRATIVE S/N CODE MDA's DETAILS 2023 ₦ ₦ ₦ 11 021511600100 FADAMA Implementation of Ekiti cares project (Counterpart fund) 516,201,000.00 Implementation of Ekiti cares project (Counterpart fund) 41,161,400.00 Implementation of Ekiti cares project (Counterpart fund) 162,637,600.00 BUREAU OF INFORMATION, 720,000,000.00 12 022800100100 COMMUNICATION AND TECHNOLOGY Being hosting of official Email of the state from year 2020-2022 6,434,766.48 Payment for steering committee 500,000.00 EKITI STATE SOCIAL INVESTMENT 6,934,766.48 13 022205200100 PROGRAM BEING AMOUNT PAYMENT APPROVED OF THE AS FINAL TWO PAYMENT MONTH FORFOR THE600 BENEFICIARY CURRENT SOCIALGRANT TRANFER 126,000,000.00 BENEFIARIES AND THE ENGAGEMENT OF ANOTHER SET OF 1960 SOCIAL TRAN 147,000,000.00 Payment of the eight month balance to the second phase beneficiaries 206,925,270.00 Payment of the remaining 559 beneficiaries of livelihood grant 113,911,230.00 EKITI STATE INVESTMENT PROMOTION 593,836,500.00 12 022205200100 AGENCY Payment forof logistics to failitate public display the ESIA exercise panel of the exercise forimpact environmental the SAPZ and social 9,087,750.00 assessment (ESIA) 13,753,518.75 Payment for the production of investment compedium for Ekiti State 6,616,250.00 Payment for justification for Ekiti State Delegates to attend the world smart 29,457,518.75 13 026000100100 BUREAU OF LANDS cities PaymentExp.for (WSCE) slated for sponsorship of the 6th proposed Wednesday UN 8th Friday - Habitat October schooling 2023 in mission South to Ekiti 17,324,471.30 State 88,000,000.00 MINISTRY OF HOUSING AND URBAN Payment for advocacy programme on Urban Renewal Development control in 105,324,471.30 14 025300100100 DEVELOPMENT Ekiti State 5,000,000.00 5,000,000.00 15 022200100100 MINISTRY OF INNOVATION Payment towards the hosting of the Ekiti State Innovation Summit 16,030,500.00 16,030,500.00 16 023800100100 MINISTRY OF BUDGET AND PLANNING Payment for opening of Account with L-PRES program 20,000,000.00 Payment for 2023 Hajj operation 21,250,000.00 Payment of the State government Counterpart Contribution to RAAMP 200,000,000.00 Payment of Counterpart fund 100,000,000.00 341,250,000.00 17 026100100100 PUBLIC UTILITY Engagement for technical and consultant for dev. Ekiti water supply sector 18,400,000.00 Engagement for technical and consultant for dev. Ekiti water supply sector 18,400,000.00 Engagement for technical and consultant for dev. Ekiti water supply sector 19,035,200.00 Engagement for technical and consultant for dev. Ekiti water supply sector 18,400,000.00 Engagement for technical assistance for baseline assessment 9,517,600.00 Engagement for Ekiti state sanitation sector institution performance 27,600,000.00 Engagement for technical and consultant for dev. Ekiti water supply sector 19,035,200.00 130,388,000.00 SUB TOTAL ECONOMIC - 2,294,986,996.56 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 174 SUPPLEMENTARY NOTE 9: SPECIAL PROGRAMMES/PROJECTS (OTHER CAPITAL EXPENDITURES THAT CANNOT BE CLASSIFIED INTO PPE) ADMINISTRATIVE S/N CODE MDA's DETAILS 2023 ₦ ₦ ₦ 030000000000 LAW & JUSTICE SECTOR 18 032600100400 EKITI STATE LAW REFORM COMMISSION Review and update of all law of Ekiti state and consolidated 15,000,000.00 15,000,000.00 SUB TOTAL LAW & JUSTICE 15,000,000.00 050000000000 SOCIAL SECTOR MINISTRY OF YOUTH AND SPORT 19 051300100100 DEVELOPMENT Payment for subsidization of the meals of 2023 batch A stream corps member 2,000,000.00 2,000,000.00 20 051305200100 SPORT COUNCIL Outstandingof Attendance payment for Audit at fee state delegate for open Moses Oludaramola national 1st&2nd pava-athlentics tranchesat championship 8,000,000.00 Bauchi state 1,737,000.00 MINISTRY OF HEALTH AND HUMAN 9,737,000.00 21 052100100100 SERVICES Payment for the consolidated on the Phase II activities of EK SAMS for the 1,720,000.00 Payment for private Health facility inspection for health care standard 1,280,000.00 Payment for prevention on non communicable diseases in Ekiti State 1,501,000.00 Payment for training on collection packaging handling and transportation of 1,200,000.00 Payment for the emergency preparations and response for Disease out 19,768,500.00 Payment for the training of (150) community mid-wives at School of Basic 13,934,050.00 Payment for workplace safety and Health management in all MDAs in Ekiti 1,601,000.00 Payment as financial implication for suppotive supervision 2,000,000.00 Payment for the incorporation of mobile clinics into the ongoing Cervical 2,320,000.00 ayment to support the successful implementation of non communicable 2,000,000.00 Payment for the disburdement of the 2023 tranche of medical assistance 49,918,240.00 EKITI STATE HEALTH INSURANCE BEING PAYMENT FOR APPROVED AS PREMIUM CAPITALIZATION FOR 97,242,790.00 22 052100200100 SCHEME VULNERABLE GROUP IN EKITI STATE 50,000,000.00 MINISTRY OF WOMEN AFFAIRS, PAYMENT FOR THE MAINTANCE AND SALARY OF STAFF AT THE TRANSIT HOME 50,000,000.00 23 051400100100 GENDER EMPOWERNMENT AND SOCIAL ADO EKITI 11,341,000.00 PAYMENT FOR YEAR 2023 INTERNATIONAL WOMEN DAY 12,000,000.00 Payment for the celebration of International day of persons with Disabilities 23,341,000.00 24 051305300100 EKITI STATE OFFICE OF DISABILITY (PWDs) 500,000.00 of Annual Payment towards General the meeting celebration (AGM)/ of white Conference cane within of all deaf day for people Nigeria blinded and 1,451,000.00 payment of pending debt incurred by the Association 1,500,000.00 3,451,000.00 25 051702600500 EKITI STATE POLYTECHNIC, ISAN EKITI Certificate no2 contracy of consultation of E-library at polytechnic Isan 25,041,239.95 25,041,239.95 SUB TOTAL SOCIAL - 210,813,029.95 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 175 SUPPLEMENTARY NOTE 9: SPECIAL PROGRAMMES/PROJECTS (OTHER CAPITAL EXPENDITURES THAT CANNOT BE CLASSIFIED INTO PPE) ADMINISTRATIVE S/N CODE MDA's DETAILS 2023 ₦ ₦ ₦ TOTAL ADMINISTRATION SECTOR - - 74,485,050.20 TOTAL ECONOMIC SECTOR - - 2,294,986,996.56 TOTAL LAW & JUSTICE SECTOR 15,000,000.00 TOTAL REGIONAL SECTOR - TOTAL SOCIAL SECTOR - - 210,813,029.95 TOTAL (A) - 2,595,285,076.71 2,595,285,076.71 (B) OTHER: EXTERNAL FINANCES WITH DRAW DOWN ADMINISTRATION SECTOR ECONOMIC SECTOR 13 Anex i WORLD BANK ASSISTED PROJECT( PFMU) WORLD BANK ASSISTED PROJECT( PFMU) 692,878,128.36 692,878,128.36 LAW & JUSTICE SECTOR REGIONAL SECTOR SOCIAL SECTOR 14 Anex ii EDUCATION TRUST FUND EDUCATION TRUST FUND 361,118,129.23 361,118,129.23 SUBEB PROJECTS FINANCED BY AIDS HEALTH 122,695,053.53 122,695,053.53 & GRANTSOF MINISTRY : HEALTH AND HUMAN 15 052100100100 SERVICES MINISTRY OF HEALTH AND HUMAN SERVICES 150,271,294.15 150,271,294.15 16 052100300100 PRIMARY HEALTHCARE DEVELOPMENT PRIMARY HEALTHCARE DEVELOPMENT 331,069,728.16 331,069,728.16 TOTAL SOCIAL SECTOR 965,154,205.07 TOTAL EXTERNAL FINANCES WITH DRAW DOWN (B) 1,658,032,333.43 GRAND TOTAL TOTAL ADMINISTRATION SECTOR 74,485,050.20 TOTAL ECONOMIC SECTOR 2,987,865,124.92 TOTAL REGIONAL SECTOR - TOTAL LAW & JUSTICE SECTOR 15,000,000.00 TOTAL SOCIAL SECTOR 1,175,967,235.02 GRAND TOTAL (A+B) 4,253,317,410.14 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 176 NOTE 10A: LONG TERM BORROWING (DOMESTIC LOANS) LOAN INTEREST TOTAL LOAN PRINCIPAL ACCRUED CURRENT PORTION OF S/NO DETAILS OPENING BALANCE B/F ADDITIONAL LOAN BALANCE PAYMENT INTEREST INTEREST PAYMENT TOTAL PAYMENT CLOSING BALANCE BORROWING A B C D E F=C+D+E G H I J=H+I+J K=F-G PROJECTED PR & INT. ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ 1 BUDGET SUPPORT 16,366,949,394.20 - - 16,366,949,394.20 71,785,259.24 - 857,663,447.26 929,448,706.50 16,295,164,134.96 71,785,259.24 2 BAIL OUT 7,585,483,139.93 - - 7,585,483,139.93 145,238,306.44 - 373,195,095.84 518,433,402.28 7,440,244,833.49 145,238,306.44 RESTRUCTURED COMMERCIAL BANK 3 LOANS (FGN BONDS) 16,526,580,601.38 - - 16,526,580,601.38 366,878,017.23 - 1,618,351,287.01 1,985,229,304.24 16,159,702,584.15 366,878,017.23 EXCESS CRUDE 4 ACCOUNT (ECA) LOAN 8,402,714,896.46 - - 8,402,714,896.46 175,343,831.56 - 364,491,741.98 539,835,573.54 8,227,371,064.90 175,343,831.56 5 STATE BONDS 11,701,204,704.65 - - 11,701,204,704.65 1,907,113,578.60 - 1,123,605,504.54 3,030,719,083.14 9,794,091,126.05 1,907,113,578.60 RESTRUCTURED COMMERCIAL BANK 6 LOANS (STATE GOVT.) 2,193,275,272.04 - 1,558,096,258.97 3,751,371,531.01 1,630,310,604.24 - 14,189,427.04 1,644,500,031.28 2,121,060,926.77 1,630,310,604.24 COMMERCIAL AGRICULTURE CREDIT 7 SCHEME 4,471,561,699.99 - 4,471,561,699.99 200,669,553.88 - 407,890,396.67 608,559,950.55 4,270,892,146.11 200,669,553.88 CBN HEALTH 8 INTERVENTION 2,100,424,636.14 - - 2,100,424,636.14 181,259,288.33 - 143,770,519.67 325,029,808.00 1,919,165,347.81 181,259,288.33 9 CBN (DCRR) SCHEME I 4,990,766,017.00 - - 4,990,766,017.00 623,845,752.13 - 254,995,936.99 878,841,689.12 4,366,920,264.87 623,845,752.13 10 CBN (DCRR) SCHEME II 4,997,140,616.00 - - 4,997,140,616.00 468,481,932.72 - 288,973,932.28 757,455,865.00 4,528,658,683.28 468,481,932.72 CBN - BRIDGING 11 FACILITY 18,225,336,103.89 - 18,225,336,103.89 - - - - 18,225,336,103.89 - TOTAL 97,561,437,081.68 - 1,558,096,258.97 99,119,533,340.65 5,770,926,124.37 - 5,447,127,289.28 11,218,053,413.65 93,348,607,216.28 5,770,926,124.37 Less: Current Portion of Borrowing 5,770,926,124.37 Balance of Long Term Borrowing (Domestic) 87,577,681,091.91 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 177 NOTE 10B: LONG TERM BORROWING (FOREIGN LOANS) DEBT BAL IN LOAN TOTAL PR+INT IN ORIGINAL DEBT OUTSTANDING IN DEBT OUTSTANDING IN S/N FOREIGN LOAN CREDITOR CURRENCY LOAN AMOUNT PRINCIPAL INTEREST LOAN CURRENCY CURRENCY USD NAIRA EKITI STATE 3RD WATER MULTI STATE 1 AGRIC DEV. PROJECT IDA XDR 8,476,945.10 211,923.10 2,053.00 213,976.10 211,923.06 284,337.17 255,730,860.34 EKITI STATE COMMUNITY BASED 2 POVERTY REDUCTION IDA XDR 7,642,692.40 191,179.00 17,147.20 208,326.20 4,299,599.45 5,768,772.64 5,188,393,731.01 3 HSDP IDA XDR 4,088,840.00 102,221.00 8,884.70 111,105.70 788,205.19 1,057,534.91 951,139,495.31 4 UBE IDA USD 5,000,000.00 120,052.10 8,290.50 128,342.60 1,909,218.48 1,909,218.48 1,717,137,736.38 5 HIV/AIDS IDA XDR 1,535,762.30 38,394.10 3,696.00 42,090.10 808,061.69 1,084,176.38 975,100,646.94 6 HSDP (II) IDA XDR 2,313,697.80 23,137.00 7,812.60 30,949.60 1,995,417.20 2,677,251.28 2,407,901,060.47 7 FADAMA IDA XDR 2,858,563.00 28,585.60 9,647.70 38,233.30 2,544,121.07 3,413,447.27 3,070,030,580.51 8 HIV/AIDS (SECOND) IDA XDR 3,343,202.00 33,432.00 11,670.00 45,102.00 3,028,595.89 4,063,467.15 3,654,653,910.44 9 SEPIP IDA USD 48,333,333.00 483,333.30 172,084.10 655,417.40 45,634,854.03 45,634,854.03 41,043,668,270.60 3RD NATIONAL URBAN WATER 11 SECTOR REFORM IDA XDR 32,400,000.00 534,600.00 106,972.90 640,683.40 27,590,515.99 37,018,195.66 33,293,906,047.59 EKITI STATE NATIONAL PROGRAMME 12 FOR FOOD SECURITY ADF FUA 7,000,000.00 35,000.00 4,303.56 39,303.56 113,088.95 138,039.00 124,151,311.16 Youth Employment & Social Support 12 Option IDA USD 18,000,000.00 180,000.00 - 180,000.00 18,000,000.00 18,000,000.00 16,189,074,000.00 TOTAL 140,993,035.60 1,981,857.20 352,562.26 2,333,529.96 106,923,601.00 121,049,293.97 108,870,887,650.75 Less: Current Portion of Borrowing (Foregn Loan) 1,793,111,525.73 Long Term Borrowing (Foregn Loan) 107,077,776,125.02 FOREIGN LOAN BALANCE AS AT LOAN CURRENCY NAIRA ( ₦ ) 31/12/2023 NAIRA ( ₦ ) OVERALL TOTAL (PR+INTR) 2,333,529.96 2,111,292,108.69 FOREIGN LOAN BALANCE BF 47,361,915,887.53 PRINCIPAL PAYMENT 1,981,857.20 1,793,111,525.73 EXCHANGE RATE DIFFERENTIAL 63,302,083,288.95 INTEREST PAYMENT 352,562.26 318,985,369.86 PRINCIPAL REPAYMENT (1,793,111,525.73) FOREIGN LOAN B/D 108,870,887,650.75 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 178 SUPPLEMENTARY NOTE 11: FINANCIAL CHARGES SUMMARY ANALYSIS OF FINANCIAL CHARGES COMMISSION S/N MONTH SMS CHARGES SUNDRY BANK CHARGES NIBSS CHARGES CHARGES TOTAL ₦ ₦ ₦ ₦ ₦ 1 JANUARY - - - - - 2 FEBRUARY 3,012.00 15,978.16 20,110,066.54 1,021.25 20,130,077.95 3 MARCH 9,756.44 860,617.56 15,100,430.23 - 15,970,804.23 4 APRIL 2,827.38 39,383,331.95 163,331,644.79 2,069.38 202,719,873.50 5 MAY 2,932.05 14,183,314.38 - - 14,186,246.43 6 JUNE 11,278.80 16,170,665.22 5,230,515.62 - 21,412,459.64 7 JULY 16.00 135,604.78 - - 135,620.78 8 AUGUST 1,335,997.09 1,276,009.14 - 1,352,688.75 3,964,694.98 9 SEPTEMBER 1,457,727.13 135,953.62 22,895,184.98 2,579,492.50 27,068,358.23 10 OCTOBER 40,947.90 23,477.46 53,012,500.26 2,042.50 53,078,968.12 11 NOVEMBER 29,192.83 2,998,134.20 9,340,306.21 950.00 12,368,583.24 12 DECEMBER 1,656,771.04 4,973,654.22 26,508,936.78 - 33,139,362.04 TOTAL 4,550,458.66 80,156,740.69 315,529,585.41 3,938,264.38 404,175,049.14 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 179 SUPPLEMENTARY NOTE 12A: ADVANCES (REVOLVING ADVANCES) DETAILS ₦ ₦ ₦ ₦ REMARK ₦ INCREASE CIVIL SERVANTS 12/31/2023 12/31/2023 12/31/2022 12/31/2022 (DECREASE) Housing Loan 1,103,451,948.78 1,141,229,909.28 Vehicle Loan 1,204,905,880.82 1,154,418,754.26 TOTAL 2,308,357,829.60 2,295,648,663.54 SECONDARY SCHOOLS TEACHERS Housing Loan 501,908,530.36 459,836,022.32 Vehicle Loan 491,711,005.25 430,428,551.10 993,619,535.61 890,264,573.42 TOTAL 3,301,977,365.21 3,185,913,236.96 116,064,128.25 LOAN TO OTHER TIERS OF GOVERNMENT Local Government (Bail-Out) 1,218,937,350.62 1,313,306,810.06 less: Refunds by Local Governmnets 94,369,459.44 94,369,459.44 TOTAL 1,124,567,891.18 1,218,937,350.62 GRAND TOTAL 4,426,545,256.39 4,404,850,587.58 SUPPLEMENTARY NOTE: 12B WEMA SHARES DETAILS ₦ ₦ ₦ Shares divested to Civil Servants etc 499,743,683.20 Add: Unalloted Shares 16,256,316.80 Amount released by State Government 516,000,000.00 Less: Refunds (2007-2022) 469,117,017.37 Refunds 2023 117,196.79 469,234,214.16 BALANCE 46,765,785.84 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 180 SUPPLEMENTARY NOTE 13: PREPAYMENT BOND SINKING FUND ACCOUNT AS AT 31ST DECEMBER, 2023 DETAILS 2023 2022 SUPPL. NOTE ₦ ₦ INFLOWS: ISPO 14,565,340,773.00 Receipt from State Government - 10,425,340,773.00 Investment Income 141,587,464.00 66,038,158.00 TOTAL INFLOW 14,706,928,237.00 10,491,378,931.00 OUTFLOWS: Payment to Bond Holders 9,081,897,998.00 6,051,178,915.00 Refund to State Government 2,343,844,290.00 2,343,844,290.00 Consultants Fee - - Registrars Fees - - Management Fees 40,598,213.00 22,024,363.00 Trusteeship Fees 48,375,000.00 32,250,000.00 Reimbursable Fees - - Bank Charges and Courier 36,460.00 27,774.00 Secretariat fee 80,331,693.00 60,080,415.00 TOTAL OUTFLOW 11,595,083,654.00 8,509,405,757.00 BALANCE 3,111,844,583.00 1,981,973,174.00 ADJUSTMENT NOTE Balance as at 01/01/2023 1,981,973,174.00 1,439,618,043 Recovery - - Increase in Bond Sinking Fund Value 1,129,871,409.00 542,355,131 Balance as at 31/12/2023 3,111,844,583.00 1,981,973,174.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 181 SUPPLEMENTARY 14: SCHEDULE OF EXPENDITURE CAPTURED IN PPE ADMINISTRATIVE MDA'S DETAILS S/N CODE CLASSIFICATION STATUS 2023 2023 ₦ ₦ ₦ ₦ ADMINISTRATION SECTOR 010000000000 GOVERNMENT HOUSE AND PROTOCOL FURNITURE & Being replacement of worn-out furniture of Governors office Ado Ekiti COMPLETED 1 011100100100 FITTINGS 23,380,541.00 Procurement of new furniture items of Gov's lodge Ikeja Lagos driver's pool & ON-GOING Gov's house (Oke Ayoba & Osuntokun) 100,000,000.00 COMPLETED Furnishing of new Gov's lodge in Ado Ekiti 122,480,822.00 245,861,363.00 Renovation of Osuntokun lodge in Govt. house COMPLETED BUILDING 37,098,250.00 37,098,250.00 COMPLETED INFRASTRUCTURE Being completion and activation of Agric Olope 300,000,000.00 COMPLETED Being completion and activation of Agric Olope market 84,750,000.00 COMPLETED Being completion and activation of Agric Olope market 65,250,000.00 450,000,000.00 DEPUTY GOVERNOR'S OFFICE Renovation of Dep. Gov's office complex Ado Ekiti COMPLETED 2 011100100200 BUILDING 82,640,471.81 82,640,471.81 EKITI STATE SUSTAINABLE DEVELOPMENT Payment towards the construction of the NEO NATAL Centre of Ekiti State COMPLETED 3 011100400100 GOAL BUILDING University 7,000,000.00 7,000,000.00 EKITI STATE EMERGENCY MANAGEMENT Payment for immediate intervention of the government to the affected Oke COMPLETED 4 011100600100 AGENCY INFRASTRUCTURE Aro rainstrom disaster in Ikole LGA 24,560,250.00 Payment for the Compensation to year 2023 victims of Fire Disaster COMPLETED 20,000,000.00 44,560,250.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 182 SUPPLEMENTARY 14: SCHEDULE OF EXPENDITURE CAPTURED IN PPE ADMINISTRATIVE MDA'S DETAILS S/N CODE CLASSIFICATION STATUS 2023 2023 ₦ ₦ ₦ ₦ GENERAL ADMINISTRATION Payment for renovation and remodelling of Old Governor Office (1st tranche) 5 011111200100 BUILDING ON-GOING 110,000,000.00 Payment for renovation and remodelling of Old Governor Office (balance ON-GOING paymet) 43,205,325.15 153,205,325.15 TRANSPORT & Payment for the procurement of thirty (30) units of Toyota Yaris vehicles for 28 Permanent Secretaries and 20 (Nos) Auditor General in Ekiti State EQUIPMENT COMPLETED 600,000,000.00 600,000,000.00 FURNITURE & Payment for upgrading of the furnitures in the Executive Coucil Chamber of FITTINGS COMPLETED 11,352,000.00 the new Governor's Office Payment for procurement of Furnitures items for the newly established COMPLETED 400,000,000.00 customary Court of Appeal (1st tranche) Payment for procurement of Furnitures items for the newly established COMPLETED 150,000,000.00 customary Court of Appeal (2nd tranche) Payment for supply of installation of furniture items & office equipment to COMPLETED 366,318,000.00 office of SA to Governor 927,670,000.00 BUREAU OF SPECIAL PROJECTS Construction of perimenter site at Ijesa Isu & Ilupeju Ekiti 6 011110100100 INFRASTRUCTURE ON-GOING 11,843,823.65 11,843,823.65 Renovation of VIP pilarstand at Oluyemi Kayode stadium BUILDING COMPLETED 7,250,939.50 Renovation of commissioner's and PS office at State secretariat COMPLETED 22,221,605.41 Upgrading of Ekiti liason office at GRA Ikeja Lagos COMPLETED 13,119,735.85 Renovation and remodelling of Ministry of Justice Ado Ekiti COMPLETED 49,543,197.97 Re-roofing of building affected by rainstorm withing the Gov. house COMPLETED 4,100,771.35 Re-roofing of building affected by rainstorm withing the Gov. house COMPLETED 8,433,513.51 Renovation of Agricultural Farm Building at Erinfun, Ado Ekiti COMPLETED 68,445,391.72 Remodelling of Comand Secondary School, Isan Ekiri COMPLETED 60,447,788.27 Construction of Ekiti liason office S/A Oduduwa GRA Ikeja Lagos COMPLETED 11,437,033.00 244,999,976.58 EKITI STATE HOUSE OF ASSEMBLY TRANSPORTATION Purchse of vehicle for principal officer in the Ekiti State house of assembly 7 011200100100 &EQUIPMENT COMPLETED 50,000,000.00 Purchse of vehicle for Leader officer COMPLETED 10,500,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 183 SUPPLEMENTARY 14: SCHEDULE OF EXPENDITURE CAPTURED IN PPE ADMINISTRATIVE MDA'S DETAILS S/N CODE CLASSIFICATION STATUS 2023 2023 ₦ ₦ ₦ ₦ Refurblishment of Six Official Vehicles in the Legislative COMPLETED 67,000,000.00 127,500,000.00 Renovation of House of Assembly BUILDING COMPLETED 5,000,000.00 COMPLETED Renovation of House of Assembly Service Commission 3,989,432.53 8,989,432.53 EKITI STATE AUDITOR GENERAL'S OFFICE 8 INFRASTRUCTURE COMPLETED Puchase and installation of Solar System 5,430,836.60 5,430,836.60 EKITI STATE AUDIT SERVICE COMMISSION 9 INFRASTRUCTURE COMPLETED Puchase and installation of Audit software 1,500,000.00 COMPLETED Puchase and installation of Solar System 1,760,000.00 3,260,000.00 EKITI STATE HOUSE OF ASSEMBLY SERVICE FURNITURE & Purchase of Office Furniture, Fittings and Equipment COMPLETED 10 011200200100 COMMISSION FITTINGS 2,338,438.40 2,338,438.40 SUB TOTAL ADMIN 2,952,398,167.72 ECONOMIC SECTOR 020000000000 MINISTRY OF AGRICULTURE AND FOOD Payment for compesation for Agricultural land in Ipao Ekiti 11 021500100100 SECURITY LAND COMPLETED 10,000,000.00 Enumeration and valuation of land exersice at Ikun Ekiti COMPLETED 1,000,000.00 Filling of missing stand oil platation at Orin Ekiti COMPLETED 800,000.00 Establishment of 2heactares of cashew at Erinfun Ado Ekiti COMPLETED 1,489,270.00 Horticultural unit at Ekiti Yourth urban farming COMPLETED 9,800,000.00 25% land preparation subsidy surpport for 2500 farmers COMPLETED 20,000,000.00 Variation to complete of renovation poultry pen at Erifun Ado Ekiti COMPLETED 10,339,634.25 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 184 SUPPLEMENTARY 14: SCHEDULE OF EXPENDITURE CAPTURED IN PPE ADMINISTRATIVE MDA'S DETAILS S/N CODE CLASSIFICATION STATUS 2023 2023 ₦ ₦ ₦ ₦ 53,428,904.25 OFFICE EQUIPMENT COMPLETED Purchase of 700,000 unit of security clip seals 6,000,000.00 6,000,000.00 MINISTRY OF FINANCE PAYYMENT FOR THE DREDGING OF RIVER COURSES WITHIN IN EKITI-STATE 12 022000100100 INFRASTRUCTURES COMPLETED 112,036,500.00 Payment for the disiltation of sited Drains and Culverts within Ado Ekiti COMPLETED metropolis 64,535,637.06 176,572,137.06 TRANSPORT AND PAYMENT FOR COMPREHENSIVE INSURANCE COVER FOR THE LAND CRUISER EQUIPMENT COMPLETED PRADO JEEP OF THE HEAD OF SEVICE 5,300,000.00 5,300,000.00 ACCOUNTANT-GENERAL'S OFFICE PAYMENT FOR THE PROCUREMENT FIRE PROOF SAFE 13 022000700100 OFFICE EQUIPMENT COMPLETED 10,650,000.00 PURCHASE OF OFFICE FURNITURE FITTINGS AND EQUIPMENT COMPLETED 1,468,500.00 12,118,500.00 INTERNAL REVENUE SERVICES PAYMENT FOR THE PROCUREMENTOF ICT TOOLS AND OTHERS TOWARDS 14 022000800100 OFFICE EQUIPMENT COMPLETED OPTIMIZING REVENUE 49,913,099.79 49,913,099.79 BUREAU OF INFORMATION, Outstanding debt of internet subscriction for year 2021 15 022800100100 COMMUNICATION AND TECHNOLOGY (ICT) INFRASTRUCTURE COMPLETED 10,000,000.00 COMPLETED 2021 Internet subscpription 10,546,268.00 COMPLETED Installation of security and Annual subscription upgrade 3,453,198.00 COMPLETED Replacement and Installation of server 2,500,000.00 26,499,466.00 EKITI STATE ELECTRICITY BOARD Payment for rehabilitation of 33KV line from Aramoko Ekiti to Ikogosi Ekiti and 16 023100100100 INFRASTRUCTURE COMPLETED Ikogosi Resorts 10,987,058.82 Payment for rehabilitation of 33KV line from Iwaji in Osun State to Ipole-Iloro COMPLETED Ekiti 2,242,500.00 Payment for the installation of Solar streetlight between Atikankan and Oke COMPLETED yinmi road, Ado Ekiti 17,513,125.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 185 SUPPLEMENTARY 14: SCHEDULE OF EXPENDITURE CAPTURED IN PPE ADMINISTRATIVE MDA'S DETAILS S/N CODE CLASSIFICATION STATUS 2023 2023 ₦ ₦ ₦ ₦ Payment for installation of Transformer of 1 No of 500KV relief Transformer at COMPLETED Ikogosi Ekiti 18,901,724.00 Payment for extension of Electricity from Eruku to Agricultural zone in COMPLETED Iyemero and installation of Transformer (1st payment) 200,000,000.00 Payment for extension of Electricity from Eruku to Agricultural zone in COMPLETED Iyemero and installation of Transformer (balance payment) 109,881,694.00 Payment for extension of Independent Power Plant to NTA street light Sub COMPLETED Station 22,715,677.00 Payment for Electricity extension from omuo to Eda-ile, Ikun oba, Araromi oke COMPLETED and Ilasa Ekiti in Ekiti State 23,904,054.00 Payment for extension of industrial power projects (IPP) network to textile COMPLETED industrial Basiri, Ado-Ekiti 42,181,390.00 Payment for installation of Solar Street light along new Ado-Iyin road COMPLETED 111,617,522.00 Payment for installation of Solar street light system from Omisanjana to ON-GOING Ajebandele, Ado Ekiti (1st tranche) 139,000,000.00 698,944,744.82 MINISTRY OF WORKS AND Rehabilitation of some selected road in Ado Ekiti 17 023400100100 TRANSPORTATION INFRASRUCTURE ON-GOING 278,503,230.29 Rehabilitation of Ikole township road ON-GOING 76,839,609.35 Construction of major concrete works in Ado-Ilawe-Igbara odo-Ibuji road ON-GOING 52,437,855.65 Rehabilitation of Ado-Iworoko-Ifaki road ON-GOING 391,996,930.03 Constructure of Atlas-Ajebandele-Shepherd-Omisanjana road Ado Ekiti ON-GOING 537,157,825.27 Rehabilitation of Okemesi-Osun boundry road ON-GOING 50,000,000.00 Rehabilitation of some selected in road Ado Ekiti ON-GOING 266,017,170.13 Construction of culvet works on Ado-Ilawe-Igbara Odo-Ibuji road ON-GOING 65,150,197.34 Construction of Airfield pavement in Ekiti cargo Airport ON-GOING 2,000,000,000.00 Construction of Airfield pavement in Ekiti cargo Airport ON-GOING 150,000,000.00 Reconstruction of failed culvet and other availing works along Ilawe Igede ON-GOING road 85,004,496.96 Rehabilitation of Ikere township road ON-GOING 78,506,664.63 Construction of selected internal road at GRA extension iii behid NTA Ado Ekiti ON-GOING 25,000,000.00 Constructure of Atlas-Ajebandele-Shepherd-Omisanjana road Ado Ekiti ON-GOING 358,105,218.52 Rehabilitation of Agbado-Ode-Isinbode-Omuo road ON-GOING 182,452,416.88 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 186 SUPPLEMENTARY 14: SCHEDULE OF EXPENDITURE CAPTURED IN PPE ADMINISTRATIVE MDA'S DETAILS S/N CODE CLASSIFICATION STATUS 2023 2023 ₦ ₦ ₦ ₦ Rehabilitation of Ifaki-Orin-Ido road ON-GOING 50,000,000.00 Reconstruction of failed culvet and availing works at Efon Alaaye ON-GOING 35,725,501.88 ON-GOING Rehabilitation of Agric Olope Moferere odo Ado 150,000,000.00 ON-GOING Rehabilitation of Igede Ilawe Road 123,717,082.55 ON-GOING Reconstruction of failed culvet at Ilawe -Igede road 94,634,773.72 ON-GOING Rehabilitation of Ado-Iworoko-Ifaki road 567,683,407.70 ON-GOING Construction of internal road at GRA Extension behind NTA Ado 175,000,000.00 ON-GOING Contruction of airfield pavement at cargo Airport Ado 1,059,871,715.85 ON-GOING Rehabilitation of Ilawe-Erinjiyan road 186,686,696.75 ON-GOING Rehabilitation of some selected road in Ado and Ikere Ekiti 405,050,256.24 COMPLETED Reconstructure of over head bridge at Ado Ekiti 10,255,945.98 COMPLETED Repair of existing solar power traffic control withing Ado Ekiti 7,328,275.00 ON-GOING Rehabilitation of Ilawe-Erinjiyan road 273,859,805.99 ON-GOING Construction of Ikole -Ara Isinbode road 400,000,000.00 ON-GOING Construction of Ikole -Ara Isinbode road 988,113,955.07 COMPLETED Rehabilitation of Orin-Ifaki-Ido road 34,234,667.50 COMPLETED Rehabilitation of Okemesi Osun border road 46,188,299.32 COMPLETED Rehabilitation of Ado Ilawe road 292,659,334.45 ON-GOING Rehabilitation of Igbara-Odo, Ikogosi 177,204,229.06 ON-GOING Rehabilitation of HMB Doctors quarters road Ado 103,251,031.73 ON-GOING Construction of Airfield pavement in Ekiti cargo Airport 1,800,000,000.00 ON-GOING Construction of GRA iii Extension between GRA and pavillion NTA road 435,000,000.00 ON-GOING Construction of internal road at GRA Extension behind NTA Ado 206,010,744.92 ON-GOING Rehabilitation of Agric Olope Moferere odo Ado 340,176,556.99 ON-GOING Reconstruction of failed curvet and other awaiting work at Efon Alaaye Ekiti 43,951,723.81 Construction of Atlas/Ajebamidele/Deeper life/Alasia/Shephered omisanjana ON-GOING road 1,000,000,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 187 SUPPLEMENTARY 14: SCHEDULE OF EXPENDITURE CAPTURED IN PPE ADMINISTRATIVE MDA'S DETAILS S/N CODE CLASSIFICATION STATUS 2023 2023 ₦ ₦ ₦ ₦ ON-GOING Rehabilitation of Ado-Iworoko-Ifaki road 1,000,000,000.00 ON-GOING Rehabilitation of Ilawe-Igede road 50,000,000.00 ON-GOING Rehabilitation of Ilawe-Igede road 61,154,149.77 ON-GOING Construction of Oye Are road 116,534,587.28 ON-GOING Amount approved for Airport project 1,162,814,211.67 15,994,278,568.28 Being completion of new traditional council chamber, Ado Ekiti BUILDING COMPLETED 103,393,323.00 ON-GOING Construction of passenger terminal building 698,299,474.63 801,692,797.63 MINISTRY OF BUDGET AND PLANNING Payment for rehabilitation & connection of Ekiti East and Ayekire LGAs & their 18 023800100100 INFRASTRUCTURE COMPLETED LCDAs to the National Grid 294,902,975.12 Payment for construction of dual 33kv Network from 132KV transmission COMPLETED Station to Baptist High School to relief overloaded Ilawe feeder and 198,374,028.00 493,277,003.12 Payment for renovation/remodelling and construction work at Ado Ekiti BUILDING COMPLETED Customary Court of Appeal 112,972,716.22 Payment towards the renovation of VIP Chalets at Govt. House premises, Ado COMPLETED Ekiti 118,689,332.38 Payment for the renovation and face lift of the new Governor's House facility COMPLETED at Oke Ayoba 273,336,560.74 504,998,609.34 FURNITURE & Payment for comprehensive furnishing of the newly rented lodge in Abuja FITTINGS COMPLETED 115,236,425.00 Payment for comprehensive furnishing of the newly rented lodge in Abuja COMPLETED 100,000,000.00 215,236,425.00 BUREAU OF LANDS Payment for acquisition of Land for the implementation of TCN Project 7,600,000.00 19 026000100100 LAND COMPLETED Payment for compensation to 1 claimants whose lands were acquired for the 9,481,394.00 COMPLETED establishment of four (4) newondary school in Ado Ekiti 17,081,394.00 Payment for the procurement of 7 pieces of TOPAZ Signature pad and other consumables for on-going scanning of existing title documents in the OFFICE EQUIPMENT COMPLETED 2,445,175.00 2,445,175.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 188 SUPPLEMENTARY 14: SCHEDULE OF EXPENDITURE CAPTURED IN PPE ADMINISTRATIVE MDA'S DETAILS S/N CODE CLASSIFICATION STATUS 2023 2023 ₦ ₦ ₦ ₦ OFFICE OF SURVEYOR GENERAL Payment for survey of 500 heactares of Land at Iye/Ikun Axis for promasidor 20 026000100200 LAND COMPLETED coy 1,000,000.00 1,000,000.00 URBAN RENEWAL AGENCY Payment for the completion of external electrification of Agric Olope market 21 026000100400 INFRASTRUCTURES COMPLETED complex, Ado Ekiti 9,491,976.00 COMPLETED Payment for preliminary stage of the proposed Urban Renewal Project 7,000,000.00 16,491,976.00 EKITI STATE COMMUNITY AND SOCIAL PAYMENT FOR COMPLETION OF 8 ONGOING AND 23 NEW COUNTERPART 22 022205200200 INFRASTRUCTURES COMPLETED 400,000,000.00 DEVELOPMENT AGENCY FUNDS 1ST TRANCH Payment for Ekiti State CARES program DL1-4 (2nd Tranche) COMPLETED 35,000,000.00 Payment for Ekiti State CARES program DL1-4 (3rd Tranche) COMPLETED 18,000,000.00 Payment for Ekiti State CARES programme DL 1-4 completion of new 24 COPs COMPLETED 350,000,000.00 (1st tranche) Payment for Ekiti State CARES programme DL 1-4 completion of new 24 COPs COMPLETED 97,000,000.00 (Balance payment) 900,000,000.00 MINISTRY OF INFRASTRUCTURE AND PLANT AND Procurement of basic tools and consumables for the Ekiti fire service COMPLETED 23 026100100100 PUBLIC UTILITIES MACHINERY 10,126,000.00 COMPLETED Procurement of water quality testing equipment 5,257,113.84 Provision of 3no solar pump and rehabilitation of 3no water borehole point of COMPLETED fire service 4,912,280.70 20,295,394.54 TRASPORTATION Repair of operational pick-up vehicle and 2 fire fighting engine at Omuo Ekiti EQUIPMENT COMPLETED 12,186,510.00 printing of development wash sector regulation statutory disemnation COMPLETED workshop 4,910,325.00 17,096,835.00 OFFICE EQUIPMENT COMPLETED Repair of 4 fire fighting vehicle in fleet of Ekiti fire fighting 17,106,039.80 17,106,039.80 INFRASTRUCTURE COMPLETED Mapping real-time monitoring & Evaluation system for water and sanitation 16,225,000.00 COMPLETED Implementation of house to house toilet campaign 25,764,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 189 SUPPLEMENTARY 14: SCHEDULE OF EXPENDITURE CAPTURED IN PPE ADMINISTRATIVE MDA'S DETAILS S/N CODE CLASSIFICATION STATUS 2023 2023 ₦ ₦ ₦ ₦ 41,989,000.00 Upgrading the Statistics Data ICT Centre to Support 2023 Population and COMPLETED 24 023800200100 BUREAU OF STATISTICS INFRASTRUCTURE HOU Census 17,798,000.00 17,798,000.00 FORESTRY COMM. COMPLETED raising of seedling for private & plantation development tree planting in Ekiti 25 021510900100 PLANT & MACHINERY 5,000,000.00 5,000,000.00 EKITI STATE RURAL WATER SUPPLY & Payment for upgrading & rehabilitation of AUD primary school, Ikoro Ekiti 26 025200100200 SANITATION AGENCY INFRASTRUCTURE ON-GOING 5,280,945.49 Payment for rehabilitation of 2 Nos hand pump boreholes at Odo Uro Comm, ON-GOING Iyin & Erijiyan 527,643.25 Payment for geophysical survey & Construction of 4 Nos of Hand pump ON-GOING boreholes of Odi Olowo street Ijesamodu 2,497,297.29 Payment for upgrading & rehabilitation of WASH facilities in Community ON-GOING primary school in Abule tuntun, Ijero Ekiti 5,236,321.90 Payment for upgrading & rehabilitation of WASH facilities in Basic Health ON-GOING Center, Itapa Ekiti 3,767,181.13 Payment for geophysical survey & Construction of 4 Nos of Hand pump ON-GOING boreholes of Araromi Obo, Aba ilo, Igbemo, Aba igbira, Are Ekiti 2,497,297.30 Payment for geophysical survey & Construction of 4 Nos of Hand pump ON-GOING boreholes of Temidire, Ikole, Ikunrin, Iro, Ayeteju Ekiti 2,497,297.30 Payment for geophysical survey & Construction of 4 Nos of Hand pump ON-GOING boreholes of Ipao, Aba Omu, Aran, Ikole, Abayo oyo, Aba Ikoyi 2,497,297.30 Payment for geophysical survey & Construction of 4 Nos of Hand pump ON-GOING boreholes of Osun Imojo and Itaji Ekiti 1,872,672.98 Payment for rehabilitation of 3 Nos hand pump boreholes at Afin, Usin, Imiro ON-GOING street, Odo Oro and Omu odo 694,362.16 Payment for rehabilitation of 3 Nos hand pump boreholes at Isawe street, ON-GOING Imojo Ekiti, Aafin comp, Ayebode 691,978.37 Payment for rehabilitation of 3 Nos hand pump boreholes at Iiagun street, Itaji ON-GOING Ekiti, Ijebu Ageg and Igbara street, Odo oro Ekiti 762,308.11 Payment for upgrading & rehabilitation of WASH facilities in Community High ON-GOING School, Iye Ekiti 4,056,388.87 Payment for upgrading & rehabilitation of WASH facilities in Okunsusi ON-GOING Temiriye High School, Igede Ekiti 5,278,717.74 Payment for upgrading & rehabilitation of WASH facilities in Basic Health ON-GOING Centre, Awo Ekiti 4,087,797.92 Payment for upgrading & rehabilitation of WASH facilities in Holy Apostolic NP ON-GOING School, Asin Ekiti 5,025,377.60 Payment for rehabilitation of 3 Nos hand pump boreholes at Idogun street, ON-GOING Odo osin Ekiti and Odo owa Ekiti 716,241.90 Payment for rehabilitation of 3 Nos hand pump boreholes at Orisunmibare, ON-GOING Itaji Ekiti, Ijemarun street, Iro Ekiti 1,157,513.52 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 190 SUPPLEMENTARY 14: SCHEDULE OF EXPENDITURE CAPTURED IN PPE ADMINISTRATIVE MDA'S DETAILS S/N CODE CLASSIFICATION STATUS 2023 2023 ₦ ₦ ₦ ₦ Payment for rehabilitation of 3 Nos hand pump boreholes at Kajola street, ON-GOING Itapaji Ekiti, Araromi obo and Esun Ekiti 877,118.91 Payment for geophysical survey & Construction of Hand pump boreholes of ON-GOING Ara Ekiti, Epe and Odo owa 2,497,297.30 Payment for geophysical survey & Construction of Hand pump boreholes of ON-GOING Awoso Ijero Amuni, Oke ore , Erio 2,497,297.30 Payment for upgrading & rehabilitation of WASH facilities in Basic Health ON-GOING Centre, Ipole iloro 4,310,497.63 Payment for upgrading & rehabilitation of WASH facilities in Commercial ON-GOING Secondary school, Igogo Ekiti 5,996,069.99 Payment for upgrading & rehabilitation of WASH facilities in St Mary primary ON-GOING school, Ayebode 4,757,462.87 Payment for upgrading & rehabilitation of WASH facilities in St Columbus ON-GOING primary school Igbemo Ekiti 5,810,910.13 Payment for geophysical survey & Construction of Hand pump boreholes of ON-GOING Ilomu, Aroto along Ado Iyin Aba Igbira 2,497,297.30 78,388,591.56 WATER CORPORATION Payment towards the geophysical survey , soil test and engineeering design COMPLETED 27 025200100100 INFRASTRUCTURE for construction of 250 m3 concrete reservoir at Ikere 2,000,000.00 Payment for repair/recharging of 2 Nos of pressure filter and other associates COMPLETED work 9,000,000.00 Payment for replacement of 110mm diameter Ductile pipeline along Adehun COMPLETED 3,000,000.00 14,000,000.00 SUB TOTAL ECONOMIC 20,186,952,661.19 030000000000 LAW & JUSTICES TRANSPORTATION 28 031800100100 JUDICIARY EQUIPMENT COMPLETED Purchase of vehichle for judge 578,006,000.00 578,006,000.00 OFFICE OF PUBLIC DEFENDER PROCUREMENT OF Law books and establishment of E-library and purchase of COMPLETED 29 032600100300 OFFICE EQUIPMENT laptop 30,000,000.00 30,000,000.00 SUB TOTAL LAW & JUSTICE 608,006,000.00 050000000000 SOCIAL SECTOR MINISTRY OF WOMEN AFFAIRS, GENDER PAYMENT FOR UPGRADING OF THE FACILITIES AT THE TRANSIT HOME FOR COMPLETED 30 051400100100 EMPOWERNMENT AND SOCIAL WELFARE INFRASTRUCTURES ABUSED WOMEN AND GIRLS I N EKITI ETATE. 9,140,000.00 9,140,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 191 SUPPLEMENTARY 14: SCHEDULE OF EXPENDITURE CAPTURED IN PPE ADMINISTRATIVE MDA'S DETAILS S/N CODE CLASSIFICATION STATUS 2023 2023 ₦ ₦ ₦ ₦ 31 051700100100 MINISTRY OF EDUCATION, SCIENCE AND INFRASTRUCTURE COMPLETED Payment towards E-school project in Ekiti State 8,000,000.00 TECHNOLOGY 8,000,000.00 32 052100300100 PRYMARY HEALTH CARE DEVELOPMENT OFFICE EQUIPMENT COMPLETED PAYMENT FOR APPROVED AS FILLING OF COLD CHAIN STORES GENERAL 2,795,000.00 AGENCY COMPLETED PAYMENT FOR APPROVED AS FILLING OF COLD CHAIN STORES GENERAL 5,000,000.00 7,795,000.00 MINISTRY OF HEALTH AND HUMAN BEING PAYMENT FOR THE RENOVATION OF GENERAL HOSPITAL EMURE EKITI 33 052100100100 SERVICES BUILDING ON-GOING 36,209,017.11 BEING PAYMENTFOR THE COMPLETION OF OUTSTANDING BUILDING ON-GOING RENOVATION OF SPECIALIST HOSPITAL IJERO EKITI. 17,613,139.06 Payment for the renovation of the new building donated by RRMC Team at COMPLETED 4,563,590.00 Oke yinmi Health Centre Payment for the construction of Gate House and fence at Oba Adejugbe COMPLETED 4,000,000.00 General Hospital, Ado Ekiti Construction of gate house and fence at Oba Adejugbe General Hospital Ado COMPLETED 4,175,676.00 (Balance payment) COMPLETED Payment for completion of outstanding building and renovation work at Oba Adejugbe Hospital 43,886,352.43 Payment for the renovation of SSH Ikole COMPLETED 18,994,099.37 129,441,873.97 BEING PAYMENT FOR THE UPGRADING OF THE SECONDARY HEALTH INFRASTRUCTURES ON-GOING FACILITIES IN EKITI STATE 81,626,561.66 ON-GOING Payment for upgrading Health Facilities in Ekiti State 75,946,651.67 157,573,213.33 FURNITURE & Payment for the provision of Hospital furniture for new building donated by FITTINGS COMPLETED RRMC Team at Oke yinmi Health Centre 38,259,400.00 Payment for the provision of Electrical items for the new building donated by COMPLETED RRMC at Oke yinmi Health Centre 25,185,000.00 63,444,400.00 SPECIALISED Payment for the provision of Medical Equipment for the new building donated EQUIPMENT COMPLETED 48,455,900.00 by RRMc Team at Oke yinmi Health centre Payment of Family Planning commodities/consumables and data tools in Ekiti COMPLETED 4,351,820.00 State Payment for the procurement and distribution of HIV test kits to Health COMPLETED 5,000,000.00 facility 57,807,720.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 192 SUPPLEMENTARY 14: SCHEDULE OF EXPENDITURE CAPTURED IN PPE ADMINISTRATIVE MDA'S DETAILS S/N CODE CLASSIFICATION STATUS 2023 2023 ₦ ₦ ₦ ₦ STATE ENVIRONMENTAL PROTECTION Payment for dredging of river caused within Ekiti State COMPLETED 8,000,000.00 34 053501600100 AGENCY INFRASTRUCTURE Payment for earth dredging of Osun Stream Channel, Concrete channelization 20,000,000.00 ON-GOING of Ifelore/Temidire and Reconstruction of failed Culvet at Ajolagun, Ikere Ekiti Payment for earth dredging of Osun Stream Channel, Concrete channelization 48,334,420.00 ON-GOING of Ifelore/Temidire and Reconstruction of failed Culvet at Ajolagun, Ikere Ekiti 76,334,420.00 WATER MANAGEMENT BOARD TRANSPORTATION Payment for purchase of two 4x2 hook armed cabbage truck, One fairly used COMPLETED 35 053505300100 EQUIPMENT of 4x2 hook armed cabbage truck 224,187,659.50 224,187,659.50 BOARD FOR TECHNICAL AND VOCATIONAL Payment for perimeter fencing at GTC, Igbara odo 36 051705300100 EDUCATION BUILDING ON-GOING 9,516,518.13 9,516,518.13 37 051702600500 EKITI STATE POLYTECHNIC, ISAN EKITI INFRASTRUCTURE COMPLETED Construction of the gate house and perimeter fence at polytechnic Isan 11,386,028.02 11,386,028.02 SUB TOTAL SOCIAL - 754,626,832.95 TOTAL ADMINISTRATION SECTOR - 2,952,398,167.72 TOTAL ECONOMIC SECTOR - 20,186,952,661.19 TOTAL LAW & JUSTICE SECTOR - 608,006,000.00 TOTAL REGIONAL SECTOR - - TOTAL SOCIAL SECTOR - 754,626,832.95 TOTAL (A) 24,501,983,661.86 24,501,983,661.86 OTHER: EXTERNAL FINANCES WITH DRAW DOWN Annex i WORLD BANK ASSISTED PROJECT( PFMU) 8,709,685,288.83 8,709,685,288.83 Annex ii EDUCATION TRUST FUND 210,884,926.00 210,884,926.00 SUBEB EKITI STATE SUSTAINABLE DEVELOPMENT 011100400100 GOAL HEALTH PROJECTS FINANCED BY AIDS & GRANTS - TOTAL (B) 8,920,570,214.83 8,920,570,214.83 GRAND TOTAL (A+B) - - 33,422,553,876.69 33,422,553,876.69 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 193 SUPPLEMENTARY 14: SCHEDULE OF EXPENDITURE CAPTURED IN PPE ADMINISTRATIVE MDA'S DETAILS S/N CODE CLASSIFICATION STATUS 2023 2023 ₦ ₦ ₦ ₦ SUMMARY OF EXPENDITURE CAPTURED IN PPE TOTAL ON-GOING COMPLETED LAND 79,752,610.75 79,752,610.75 BUILDING 2,054,281,461.14 914,843,474.08 1,139,437,987.06 INFRASTRUCTURE 27,124,708,664.87 16,058,752,094.57 11,065,956,570.30 PLANT AND MACHINERY 25,295,394.54 25,295,394.54 TRANSPORT EQUIPMENT 1,720,794,440.88 1,720,794,440.88 OFFICE EQUIPMENT 904,462,958.11 904,462,958.11 FURNITURE AND FITTING 1,455,450,626.40 100,000,000.00 1,355,450,626.40 SPECIALISED ASSETS 57,807,720.00 57,807,720.00 TOTAL 33,422,553,876.69 17,073,595,568.65 16,348,958,308.04 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 194 FINANCIAL HIGHLIGHTS: BUDGET SIZE AND PERFORMANCE ANALYSIS (CASH BASIS) PERFORMANCE S/NO DETAILS FINAL BUDGET 2023 ACTUAL 2023 (%) REVENUE ₦ ₦ 1 OPENING BALANCE 9,994,754,409.91 9,994,754,409.91 2 RECURRENT REVENUE 102,362,578,854.29 127,157,160,620.11 124 3 CAPITAL RECEIPTS 32,376,069,902.04 33,173,036,102.80 102 TOTAL REVENUE 144,733,403,166.24 170,324,951,132.82 118 EXPENDITURE - 1 RECURRENT EXPENDITURE 100,094,798,937.58 92,927,048,385.40 93 2 CAPITAL EXPENDITURE 44,638,604,228.66 37,683,738,153.61 84 TOTAL EXPENDITURE 144,733,403,166.24 130,610,786,539.02 90 FINANCIAL HIGHLIGHTS: PRIOR YEAR COMPARATIVE ANALYSIS (CASH BASIS) PERCENTAGE DETAILS ACTUAL 2023 ACTUAL 2022 CHANGE (%) REVENUE ₦ ₦ 1 OPENING BALANCE 9,994,754,409.91 8,351,267,792.00 2 RECURRENT REVENUE 127,157,160,620.11 89,278,179,914.13 42 3 CAPITAL RECEIPTS 33,173,036,102.80 27,738,998,634.89 20 TOTAL REVENUE 170,324,951,132.82 125,368,446,341.02 36 EXPENDITURE 1 RECURRENT EXPENDITURE 92,927,048,385.40 83,780,396,112.53 11 2 CAPITAL EXPENDITURE 37,683,738,153.61 31,593,295,818.79 19 TOTAL EXPENDITURE 130,610,786,539.02 115,373,691,931.32 13 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 195 PROGRAMME FOR RESULT (P for R) 2023 2022 MDAs PERSONNEL OVERHEADS TOTAL PERSONNEL OVERHEADS TOTAL ₦ ₦ ₦ ₦ ₦ ₦ MINISTRY OF FINANCE 60,916,087.14 19,847,688,164.91 19,908,604,252.05 57,714,978.74 11,974,960,350.53 12,032,675,329.27 MINISTRY OF BUDGET 80,313,222.59 7,193,500.00 87,506,722.59 70,324,310.31 2,498,000.00 72,822,310.31 STATE INTERNAL REVENUE OFFICE OF THE 68,208,329.19 1,144,939,259.21 1,213,147,588.40 168,116,433.16 601,483,713.30 769,600,146.46 ACCOUNTANT GENERAL 157,613,821.04 958,543,682.75 1,116,157,503.79 140,739,193.44 106,198,939.99 246,938,133.43 TOTAL 367,051,459.96 21,958,364,606.87 22,325,416,066.83 436,894,915.65 12,685,141,003.82 13,122,035,919.47 SFTAS RECIEPTS DETAILS 2023 2022 N N SFTAS GRANTS 3,305,635,221.00 2,509,235,000.00 TOTAL 3,305,635,221.00 2,509,235,000.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 196 EKITI STATE GOVERNMENT WORLD BANK ASSISTED PROJECTS FUND FLOW STATEMENT FOR THE YEAR ENDED 31ST DECEMBER, 2023 Annex i DETAILS RAAMP LPRES NEWMAP (EIB) NASSNP IDEAS AGILE SURWASH IMPACT CoPREP CASH TRANSFER TOTAL ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ ₦ Opening Balance 264,904,792.54 - 26,863,614.24 181,624.32 406,696,631.12 754,016,626.36 103,580,124.61 27,026,128.28 - 5,341,037.20 1,588,610,578.67 IDA (DRAW DOWN) 110,179,993.19 - - - 114,029,294.61 5,273,549,790.69 283,773,855.00 3,000,617,939.17 151,428,300.00 94,212,000.00 9,027,791,172.66 GCC 300,000,000.00 20,000,000.00 - - - - - - - - 320,000,000.00 Exchange Rate Gain 145,024,908.44 - - - 320,930,819.20 2,660,419,376.42 235,509,480.27 1,654,846,105.79 - - 5,016,730,690.12 Other Income - - - 1,910,768.25 3,773,413.75 100,000.00 620,521.73 - - 6,404,703.73 Total Inflow (A) 555,204,901.63 20,000,000.00 - - 436,870,882.06 7,937,742,580.86 519,383,335.27 4,656,084,566.69 151,428,300.00 94,212,000.00 14,370,926,566.51 Total Fund Available 820,109,694.17 20,000,000.00 26,863,614.24 181,624.32 843,567,513.18 8,691,759,207.22 622,963,459.88 4,683,110,694.97 151,428,300.00 99,553,037.20 15,959,537,145.18 - Less: - Recurrent Expenditure 126,856,307.57 2,424,844.32 11,478,286.47 180,057.75 44,544,210.35 154,910,803.91 179,309,036.49 97,826,296.92 14,980,942.01 60,367,342.57 692,878,128.36 Capital Expenditure 127,307,950.00 - 9,242,312.50 - 60,049,152.00 7,426,654,650.03 26,542,495.30 1,059,888,729.00 - - 8,709,685,288.83 Transfer to EIB - - - - - - - - - - Total Outflow (B) 254,164,257.57 2,424,844.32 20,720,598.97 180,057.75 104,593,362.35 7,581,565,453.94 205,851,531.79 1,157,715,025.92 14,980,942.01 60,367,342.57 9,402,563,417.19 Closing Balance ( A - B ) 565,945,436.60 17,575,155.68 6,143,015.27 1,566.57 738,974,150.83 1,110,193,753.28 417,111,928.09 3,525,395,669.05 136,447,357.99 39,185,694.63 6,556,973,727.99 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 197 SCHEDULE OF EXPENDITURE CAPTURED IN PPE ( EXTERNAL FINANCES WITH DRAW DOWN ) Annex i (b) MDA'S S/N ADMIN CODE CLASSIFICATION DETAILS AMOUNT ₦ ₦ WORLD BANK ASSISTED PROJECTS UNDER PFMU EKITI STATE ADOLESCENT GIRLS INITIATIVE FOR LEARNING AND PROCUREMENT OF 910 LAPTOPS TO 35 1 EMPOWERMENT (AGILE) OFFICE EQUIPMENT SECONDARY SCHOOLS IN EKITI STATE 313,040,000.00 SUPPLY & INSTALLATION OF INTERNET FACILITIES IN SECONDARY SCHOOLS 9,967,265.63 PROCUREMENT OF EMIS TOOLS & EQUIPMENT 35,490,310.15 PROCUREMENT OF 80 PRINTERS FOR SECONDARY SCHOOLS 28,473,310.00 PROCUREMENT OF 50 PHOTOCOPIES FOR SECONDARY SCHOOLS - A 73,100,000.00 PROCUREMENT OF 25 PHOTOCOPIES FOR SECONDARY SCHOOLS - B 36,344,406.25 PROCUREMENT OF 60 SMART BOARDS FOR SECONDARY SCHOOLS 60,282,990.00 SUPPLY & INSTALLATION OF INTERNET FACILITIES IN SECONDARY SCHOOLS 9,967,265.63 PROCUREMENT OF 701 LAPTOP (NAIRA COMPONENT) 7,518,425.25 ADVANCE PAYMENT SUPPLY & INSTALLATION OF 5KVA INVERTER IN 53 SECONDARY SCHOOLS 32,806,631.03 ADVANCE PAYMENT SUPPLY & INSTALLATION OF 5KVA INVERTER IN 45 SECONDARY SCHOOLS 27,434,627.82 DEVELOPING & HOSTING AGILE WEBSITE 8,600,000.00 ADVANCE PAYMENT FOR SUPPLY LAPTOP TO SECONDARY SCHOOLS 24,300,264.46 667,325,496.22 INFRASTRUCTURE LARGE GRANTS TO SECONDARY SCHOOLS 6,407,736,870.48 PAYMENTS TO CONSULTANTS 345,992,286.95 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 198 SCHEDULE OF EXPENDITURE CAPTURED IN PPE ( EXTERNAL FINANCES WITH DRAW DOWN ) Annex i (b) MDA'S S/N ADMIN CODE CLASSIFICATION DETAILS AMOUNT ₦ ₦ 6,753,729,157.43 TRANSPORTATION PROJECT VEHICLE INSURANCE PREMIUM & EQUIPMENT TRACKING 5,599,996.38 5,599,996.38 EKITI STATE SUSTAINABLE URBAN AND RURAL WATER SUPPLY, SANITATION AND 2 HYGIENE (SURWASH)PROGRAM OFFICE EQUIPMENT PROCUREMENT OF ICT EQUIPMENT 10,957,145.30 PROCUREMENT OF OFFICE EQUIPMENT 6,152,225.00 PROCUREMENT OF ICT EQUIPMENT 9,433,125.00 26,542,495.30 INNIVATION DEVELOPMENT AND EFFECTIVENESS IN THE ACQUISITION OF 3 SKILLS (IDEAS) PROJECT OFFICE EQUIPMENT EQUIPMENT 18,494,902.00 18,494,902.00 TRANSPORTATION EQUIPMENT PURCHASE OF TOYOTA HIACE BUS 41,554,250.00 41,554,250.00 RURAL ACCESS AND AGRICULTURAL TRANSPORTATION 4 MARKETING PROJECT (RAAMP) EQUIPMENT MOTOR VEHICLE 75,697,200.00 75,697,200.00 OFFICE EQUIPMENT INTERNET FACILITY 6,235,000.00 PROCUREMENT AND INSTALLATION OF INVERTER POWER 20,752,875.00 PROCUREMENT OF LAPTOP COMPUTERS 24,622,875.00 51,610,750.00 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 199 SCHEDULE OF EXPENDITURE CAPTURED IN PPE ( EXTERNAL FINANCES WITH DRAW DOWN ) Annex i (b) MDA'S S/N ADMIN CODE CLASSIFICATION DETAILS AMOUNT ₦ ₦ IMMUNIZATION PLUS AND MALARIA PROGRESS BY ACCELEATING COVERAGE AND TRANSFORMING SERVICE (IMPACT) PROJECT OFFICE EQUIPMENT PROCUREMENT OF 4 NO LAPTOP (Immini) 3,796,900.00 PROCUREMENT OF SAFE-GUARD TOOLS 2,738,000.00 PROCUREMENT OF ACCOUNTING SOFTWARE (Malaria) 4,780,000.00 PROCUREMENT OF 4 NO LAPTOP (Immini) 3,620,600.00 14,935,500.00 OFFICE FURNITURE PROCUREMENT OF OFFICE FUNITURE 900,000.00 900,000.00 INFRASTRUCTURE INVESTMENT FUNDS TO 177 HEALTH FACILITIES 814,200,000.00 MOBILIZATION FEES TO SOLINA HEALTH LTD. NSA IN CHARGE OF MALARIA PROGRAM 184,000,729.00 998,200,729.00 TRANSPORTATION EQUIPMENT PROCUREMENT OF 1 HILUX 39,882,500.00 REPAIR OF 1 TOYOTA HILUX 1,000,000.00 REPAIR OF 1 TOYOTA PRADO JEEP 4,970,000.00 45,852,500.00 NEWMAP (EIB) PAYMENT OF VAT ON MAINTENANCE OF 16 5 LAND FOREST RESERVE 1,233,562.50 PAYMENT FOR WEEDING OF THREE FOREST RESERVES IN EDA, LITTLE AND EGBE 3,493,750.00 PAYMENT FOR SEEDLING AND PLANTING OPERATIONS 645,000.00 PAYMENT FOR FIRE TRACING & WEEDING OF THE SELECTED FOREST RESERVES 3,870,000.00 9,242,312.50 8,709,685,288.83 8,709,685,288.83 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023 200 EKITI EDUCATION TRUST FUND DETAILS OF FUND UTILIZATION FROM JAN. - DECEMBER, 2023 Annex ii DATE MINISTRY PURPOSE AMOUNT (N) CLASSIFICATION PPE NOT PPE 4/4/2023 Accountant General Being refund of over remitted of fund 768,444.61 768,444.61 14/06/2023 Accountant General Being refund of over remitted of fund 675,318.87 675,318.87 13/7/23 Accountant General Refund of over-remittance of fund 3,902.25 3,902.25 18/7/2023 Accountant General Office Refund of over-remittance of fund 390,794.81 390,794.81 Fund released for the procurement of 2,500 free JAMB to Ekiti 26/01/2023 Adult Education Agency State Students 16,627,000.00 16,627,000.00 Adult & Non Formal Being amount approved for facilitators and learners to the 24/10/2023 Education Agency flag off of one day programme 478,000.00 478,000.00 15/8/2023 AGILE Refund of erroneous ETF deduction made to ETF account 581,395.34 581,395.34 Being the fund released to the officer to attend CITN 27/04/2023 Ale Felix A workshop at Abuja 250,000.00 250,000.00 Fund released for the payment of 1st and 2nd term R/G to all 1/3/2023 BTVE Government Technical Colleges 4,516,200.00 4,516,200.00 Fund released for accredited of courses and other expenses at 3/4/2023 BTVE Govt. Tech. Colleges 11,679,410.00 11,679,410.00 12/4/2023 BTVE Fund released for payment of 2022/2023 NABTEB Examination 28,500,000.00 28,500,000.00 2/5/2023 BTVE Fund released for the accreditation fees to Tech. Colleges 5,000,000.00 5,000,000.00 Balance payment for the Registration of 871 Students for 10/7/2023 BTVE NABTEB 2022/2023 Exam 5,000,000.00 5,000,000.00 2022/2023 R/G to Government Technical Colleges for third 18/7/2023 BTVE term 2,258,100.00 2,258,100.00 Part Payment of the outstanding indebtedness to skill G Nigeria LTD on upgrading of Government Technical College 7/8/2023 BTVE Ado Ekiti 4,000,000.00 INFRASTRUCTURE 4,000,000.00 DECEMBER, REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST Page 201 2023 201 EKITI EDUCATION TRUST FUND DETAILS OF FUND UTILIZATION FROM JAN. - DECEMBER, 2023 Annex ii DATE MINISTRY PURPOSE Part Payment of the outstanding indebtedness to skill G AMOUNT (N) CLASSIFICATION PPE NOT PPE Nigeria LTD on upgrading of Government Technical College 5/10/2023 BTVE Ado Part Ekiti Payment of the outstanding indebtedness to skill G 47,510,720.00 INFRASTRUCTURE 47,510,720.00 Nigeria LTD on upgrading of Government Technical College 10/10/2023 BTVE Ado Ekiti 5,500,000.00 INFRASTRUCTURE 5,500,000.00 Running grant to Government Technical Colleges for first term 25/10/2023 BTVE 2023 / 2024 1,981,800.00 1,981,800.00 8/11/2023 BTVE Outstanding payment of indebtedness to Skill G Nigeria LTD 40,000,000.00 INFRASTRUCTURE 40,000,000.00 Part payment of outstanding indebtedness to skill G Nigeria 18/12/2023 BTVE LTD on upgrading of GTC Ado Ekiti 40,000,000.00 INFRASTRUCTURE 40,000,000.00 12/4/2023 ETF Payment of 1.5% operational cost for the office 245,000.00 245,000.00 12/1/2023 ETF Payment for the purchase of books of account/audit 410,000.00 410,000.00 Being payment for the repair of water system and Office and 17/01/23 ETF chairs 120,000.00 120,000.00 Being payment for Non accident bonus to drivers/ servicing of 19/01/2023 ETF Toyota Hilux 80,000.00 80,000.00 Being payment for transport / Hotel allowance for the study 15/02/2023 ETF tour of Directors to S/W States 1,045,000.00 1,045,000.00 6/2/2023 ETF Being payment of 2022 audit exercise 230,000.00 230,000.00 6/2/2023 ETF Being payment for the printing of letterhead and others 200,000.00 200,000.00 9/2/2023 ETF Being payment of 1.5% operational cost for January,2023 696,472.00 696,472.00 Payment of 1.5% operational cost for the month of 7/3/2023 ETF February,2023 179,852.00 179,852.00 9/2/2023 ETF Fund released for women day celebration 150,000.00 150,000.00 DECEMBER, REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST Page 202 2023 202 EKITI EDUCATION TRUST FUND DETAILS OF FUND UTILIZATION FROM JAN. - DECEMBER, 2023 Annex ii DATE MINISTRY PURPOSE AMOUNT (N) CLASSIFICATION PPE NOT PPE Payment for stationeries and logistics to Public Account 13/04/2023 ETF Committee HOA 190,000.00 190,000.00 Payment for the repairs and servicing / changing of complete 4/4/2023 ETF gear of EK 38 A06 420,000.00 420,000.00 Payment for the repairs and restoration of electricity to the 5/4/2023 ETF building 320,000.00 320,000.00 Payment of 1.5% operational cost for the month of March, 5/4/2023 ETF 2023 507,606.00 507,606.00 4/5/2023 ETF Payment of 1.5% oprational cost for the month of April,2023 459,800.00 459,800.00 Released for 1.5% operational cost for the month of May, 5/6/2023 ETF 2023 389,632.00 389,632.00 Logistics support for 2023 Digital Training for youth Development Programme in the 3 senatorial distitrict of Ekiti 20/06/2023 ETF State 450,000.00 450,000.00 Printing of journal, Ledger, books of account and other 26/06/2023 ETF stationery items 1,200,000.00 1,200,000.00 27/06/2023 ETF Repair of dysfunctional Vehicle Toyota Corrolla 400,000.00 400,000.00 6/20/2023 ETF Repair of dysfunctional / overhauling Toyota Bus 456,000.00 456,000.00 4/7/2023 ETF Repair of vehicle 145,000.00 145,000.00 5/7/2023 ETF 1.5% Operational cost for the month of June,2023 450,650.00 450,650.00 Recontruction of stair case / steps in the ETF building & 12/7/2023 ETF monitoring of project 443,700.00 443,700.00 Being amount approved for the retirement ceremony of the 18/7/2023 ETF Executive Secretary ETF 493,000.00 493,000.00 Being amount approved for the DFA & CIA to attend 2023 mandatory professional Development training & fund 18/7/2023 ETF approved for ES and other two Director to attend a workshop 657,400.00 657,400.00 DECEMBER, REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST Page 203 2023 203 EKITI EDUCATION TRUST FUND DETAILS OF FUND UTILIZATION FROM JAN. - DECEMBER, 2023 Annex ii DATE MINISTRY PURPOSE AMOUNT (N) CLASSIFICATION PPE NOT PPE Servicing of the Toyota corolla vehicle (EK38A06) attached to 24/7/2023 ETF Executive Secretary ETF 27,500.00 27,500.00 28/7/2023 ETF Purchase of HP Laser jet printer & other items 176,000.00 OFFICE EQUIPMENT 176,000.00 Fumigation of Office building and its environ against termite, 28/7/2023 ETF snake and other dangerous insect 700,000.00 700,000.00 Logistics for Audit verfication exercise of record of account 3/8/2023 ETF from January - June, 2023 150,000.00 150,000.00 Being amount approved for sensetization of stakeholder on 7/8/2023 ETF radio and television programme 356,000.00 356,000.00 7/8/2023 ETF 1.5% operational cost for the month of July,2023 172,337.00 172,337.00 Being amount approved for purchase of tyres of the corolla 8/8/2023 ETF vehicle 06A-64EK 158,000.00 158,000.00 15/8/2023 ETF 1.5 operational cost for the month of August, 2023 1,031,606.71 1,031,606.71 Being amount approved for purchase of 195 R 15 LT tyres for the ETF bus & production of stamp for registry and CIA office, refilling of tonner and replacement of damaged key & other 16/8/2023 ETF logistics 309,500.00 309,500.00 Financial assitant to the family of late Adesola Olakunle 28/9/2023 ETF Gbenga for the burial ceremony 500,000.00 500,000.00 Replacement of four tyres of the toyota hilux vehicle attached 10/10/2023 ETF to Executive Secretary 350,000.00 350,000.00 10/10/2023 ETF 1.5% operational cost for the month of September,2023 301,209.61 301,209.61 Logistics for working visit of Ekiti State House of Assembly 18/10/2023 ETF committee on Education Science and Technology 320,000.00 320,000.00 Purchase of executive chairs and out of pocket expenses 25/10/2023 ETF incurred during the monitoring exercise 206,600.00 206,600.00 DECEMBER, REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST Page 204 2023 204 EKITI EDUCATION TRUST FUND DETAILS OF FUND UTILIZATION FROM JAN. - DECEMBER, 2023 Annex ii DATE MINISTRY PURPOSE AMOUNT (N) CLASSIFICATION PPE NOT PPE Being amount approved for overhauling of the dysfunctional of Toyota corolla vehicle EK38A06, Toyota hilux vehicle 06A- 61EK attached to ES and Toyota hilux vehicle 06A-65EK use for 1/11/2023 ETF monitoring of revenue 1,233,000.00 1,233,000.00 2/11/2023 ETF 1.5% operational cost for the month of October, 2023 1,070,374.75 1,070,374.75 Fund approved for the replacement of complete sets of coil, cluth, fuel pump and general servicing of the ETF Bus for 28/11/2023 ETF effective service delivery 220,000.00 220,000.00 6/12/2023 ETF 1.5% Operational cost for the month of November, 2023 1,737,961.37 1,737,961.37 Purchase of two tyres for the Toyota corolla vehicle attached 6/12/2023 ETF to ES 80,000.00 80,000.00 Being amount approved for purchase of christmas gift to staff 15/12/2023 ETF and other important dignitaries 1,968,963.88 1,968,963.88 16/06/2023 IDEAS Refund of erroneous ETF deduction 80,000.00 80,000.00 16/01/2023 MOEST Fund released for the Nig. Learning passport 1,727,450.00 1,727,450.00 Fund released for the 2023 NSSF World Athletics trials in Ogun 19/01/2023 MOEST State 748,000.00 748,000.00 Fund released as part payment for the procurement of Ekiti 22/01/2023 MOEST Value Textbooks 8,000,000.00 8,000,000.00 Fund released for correction of structural defects and 25/01/2023 MOEST renovation 5,370,100.00 5,370,100.00 Fund released for foundation and literacy and numerical & 10/2/2023 MOEST Abuja 311,000.00 311,000.00 Fund released as part payment for the procurement of Ekiti 4/2/2023 MOEST Value textbooks 7,114,400.00 7,114,400.00 6/2/2023 MOEST Fund released to participate in the sport competition athletics 748,000.00 748,000.00 DECEMBER, REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST Page 205 2023 205 EKITI EDUCATION TRUST FUND DETAILS OF FUND UTILIZATION FROM JAN. - DECEMBER, 2023 Annex ii DATE MINISTRY PURPOSE AMOUNT (N) CLASSIFICATION PPE NOT PPE Fund released for the SA Educ. To attend W/B programme in 24/03/2023 MOEST Benin 1,208,000.00 1,208,000.00 30/03/2023 MOEST Fund released for 40 girls to attend book club peace event 500,000.00 - 500,000.00 21/03/2023 MOEST Fund released for 40 girls book club at peace events 1,000,000.00 - 1,000,000.00 Fund released as part payment for the renovation of School 1/4/2023 MOEST building 4,614,400.00 BUILDING 4,614,400.00 Fund released for the balance payment for the renovation of 1/4/2023 MOEST School 755,700.00 BUILDING 755,700.00 17/04/2023 MOEST Released for the renovation of School in Ekiti State 500,000.00 BUILDING 500,000.00 Fund released to the SA and PS of the Ministry of Education to 4/12/2023 MOEST attend 2023 Education workshop in US 11,232,000.00 11,232,000.00 Fund released for the participation of 2 students in the 4/17/2023 MOEST National Mathematics Examination 172,500.00 172,500.00 6/5/2023 MOEST Fund release as part payment for placement Exam 3,500,000.00 3,500,000.00 6/15/2023 MOEST Fund release for 2023 placement Exam 36,459,385.00 36,459,385.00 Fund released for the Nigeria Annual Education conference 4/9/2023 MOEST (NAEC) from 11th - 12th 2023 438,000.00 438,000.00 Fund released for the team to participate in joint consultative 7/9/2023 MOEST committee on Education in Abia State 700,000.00 700,000.00 Part payment for the renovation of the Hostel at Government 20/9/2023 MOEST College Ado and Ikere 5,000,000.00 BUILDING 5,000,000.00 Maiden edition of basic Education in Nigeria BOOTCAMP 5/10/2023 MOEST summit 2023 561,500.00 561,500.00 Renovation of Hostel at Government College Ado and 5/10/2023 MOEST Government College Ikere Ekiti 32,000,000.00 BUILDING 32,000,000.00 Renovation of Hostel at Government College Ado and 18/10/2023 MOEST Government College Ikere Ekiti 30,828,106.00 BUILDING 30,828,106.00 Fund released for the DPR&S to attend a 2day programme at 27/11/2023 MOEST Uyo 165,000.00 165,000.00 Fund released for the safe schools desk officers and Education 27/11/2023 MOEST Secretaries across the south west region 1,737,000.00 1,737,000.00 DECEMBER, REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST Page 206 2023 206 EKITI EDUCATION TRUST FUND DETAILS OF FUND UTILIZATION FROM JAN. - DECEMBER, 2023 Annex ii DATE MINISTRY PURPOSE AMOUNT (N) CLASSIFICATION PPE NOT PPE Fund released for the HSCE Education to attend a 3day programme scheduled for 28th November, 1st and 2nd and 27/11/2023 MOEST 7th December, 2023 1,465,000.00 1,465,000.00 Fund released to Scholarship as award in favour of Ala 23/05/2023 Scholarship Board Oluwapelumi Adebayo 850,000.00 850,000.00 Fund released to Scholarship as award in favour Idowu 5/6/2023 Scholarship Board Blessing 1,100,000.00 1,100,000.00 31/7/2023 Scholarship Board Part payment for Nigerian Law Students Bursary Allowance 10,000,000.00 10,000,000.00 7/8/2023 Scholarship Board Balance payment for Nigerian Law Student Bursary Allowance 15,217,000.00 15,217,000.00 15/8/2023 Scholarship Board Part payment 2023 /2024 scholarship / bursary award 12,000,000.00 12,000,000.00 Released of second tranche scholarship award to master Okunola Ikeoluwa Isreal an undergraduate of Afe Babalola 28/9/2023 Scholarship Board University, Ado Ekiti 4,897,500.00 4,897,500.00 18/10/2023 Scholarship Board Part payment of 2023 / 2024 Bursary and Scholarship award 15,000,000.00 15,000,000.00 2023 / 2024 Bursary and Scholarship award Administrative 25/10/2023 Scholarship Board charges and Bankcharges 1,000,000.00 1,000,000.00 13/11/2023 Scholarship Board Part payment 2023 /2024 scholarship / bursary award 25,000,000.00 25,000,000.00 20/11/2023 Scholarship Board Part payment 2023 /2024 scholarship / bursary award 35,000,000.00 35,000,000.00 28/12/2023 Scholarship Board Part payment 2023 /2024 scholarship / bursary award 30,000,000.00 30,000,000.00 28/12/2023 Scholarship Board Part payment 2023 /2024 scholarship / bursary award 4,000,000.00 4,000,000.00 30/06/2023 Teaching Service Commission Recruitment of Teachers and Security Guard 8,279,000.00 8,279,000.00 Fund released for the procurement of office material to complete the employment process in Teaching Service 15/9/2023 Teaching Service Commission Commission Fund released for trainning of newly recruited Pulic Secondary 2,490,000.00 2,490,000.00 School Teachers employed in 2022 and 2023 by Ekiti State 13/12/2023 Teaching Service Commission Government 12,693,000.00 12,693,000.00 Fund released to PS TSC to attend one day stakeholders workshop on development of roadmap for Nigeria Education 24/10/2023 TSC sector 345,000.00 345,000.00 Bankcharges 66,763.03 66,763.03 TOTAL PAYMENTS 572,003,055.23 210,884,926.00 361,118,129.23 DECEMBER, REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST Page 207 2023 207 EKITI STATE GOVERNMENT WORLD BANK ASSISTED PROJECTS CONSOLIDATED FUND FLOW STATEMENT FOR JANUARY TO DECEMBER, 2023 EKITI STATE COVID ACTION RECOVERY AND ECONOMIC STIMULUS (CARES) Annex iii COORDINATING CASH TRANSFER DETAILS UNIT UNIT CSDP UNIT FADAMA UNIT MEDA LIPW TOTAL A RECEIPTS ₦ ₦ ₦ ₦ ₦ ₦ ₦ Opening Balance i 28,047,835.22 39,480,205.25 23,630,834.76 180,989,845.07 22,965,387.42 36,302,983.18 331,417,090.90 IDA ii - - GCC iii 13,478,000.00 593,836,500.00 900,000,000.00 720,000,000.00 - 200,000,000.00 2,427,314,500.00 Other Income iv 315,000.00 165,000.00 807,787.99 - 26,894,997.50 - 28,182,785.49 Total (i+ii+iii+iv) v 41,840,835.22 633,481,705.25 924,438,622.75 900,989,845.07 49,860,384.92 236,302,983.18 2,786,914,376.39 B EXPENDITURES BY CATEGORY Stipends to beneficiaries/Grants to communities and groups vi - 419,440,000.00 697,682,998.21 531,413,428.04 44,159,000.00 180,466,250.00 1,873,161,676.25 Enrollment Cost (one off) vii - 13,178,350.50 - - - 0.00 13,178,350.50 Training, Workshop and Study Tours viii - 25,710,594.00 22,529,780.00 - - 0.00 48,240,374.00 Operating Cost ix 32,305,107.27 84,172,218.29 52,937,495.29 156,602,800.00 5,510,156.19 53,210,711.99 384,738,489.03 Consultancy x - 7,546,500.00 123,960,545.51 - - - 131,507,045.51 Goods xi 6,592,222.50 - - - 6,592,222.50 Total Expenditures (vi+vii+viii+ix+x+xi+xii) xii 32,305,107.27 550,047,662.79 903,703,041.51 688,016,228.04 49,669,156.19 233,676,961.99 2,457,418,157.79 Closing Balance (v-xiii) xiii 9,535,727.95 83,434,042.46 20,735,581.24 212,973,617.03 191,228.73 2,626,021.19 329,496,218.60 208 REPORT OF THE ACCOUNTANT-GENERAL OF EKITI STATE FOR THE YEAR ENDED 31ST DECEMBER, 2023