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Year 2019 Budget DELTA STATE Approved YEAR 2019 BUDGET. PUBLISHED BY: MINISTRY OF ECONOMIC PLANNING TABLE OF CONTENT. Summary of Approved 2019 Budget. 1 - 22 Details of Approved Revenue Estimates 24 - 28 Details of Approved Personnel Estimates 30 - 36 Details of Approved Overhead Estimates 38 - 59 Details of Approved Capital Estimates 61 - 120 Delta State Government 2019 Approved Budget Summary Item 2019 Approved Budget 2018 Original Budget Opening Balance Recurrent Revenue 304,356,290,990 260,184,579,341 Statutory Allocation 217,894,748,193 178,056,627,329 Net Derivation 0 0 VAT 13,051,179,721 10,767,532,297 Internal Revenue 73,410,363,076 71,360,419,715 Other Federation Account 0 0 Recurrent Expenditure 157,096,029,253 147,273,989,901 Personnel 66,165,356,710 71,560,921,910 Social Benefits 11,608,000,000 5,008,000,000 Overheads/CRF 79,322,672,543 70,705,067,991 Transfer to Capital Account 147,260,261,737 112,910,589,440 Capital Receipts 86,022,380,188 48,703,979,556 Grants 0 0 Loans 86,022,380,188 48,703,979,556 Other Capital Receipts 0 0 Capital Expenditure 233,282,641,925 161,614,568,997 Total Revenue (including OB) 390,378,671,178 308,888,558,898 Total Expenditure 390,378,671,178 308,888,558,898 Surplus / Deficit 0 0 1 Delta State Government 2019 Approved Budget - Revenue by Economic Classification 2019 Approved 2018 Original CODE ECONOMIC Budget Budget 10000000 Revenue 390,378,671,178 308,888,558,897 Government Share of Federation Accounts (FAAC) 11000000 230,945,927,914 188,824,159,626 Government Share Of FAAC 11010000 230,945,927,914 188,824,159,626 State Government of Statutory 11010100 Allocation 217,894,748,193 178,056,627,329 Statutory Allocation 11010101 217,894,748,193 178,056,627,329 Government Share Of VAT 11010200 13,051,179,721 10,767,532,297 Share of VAT 11010201 13,051,179,721 10,767,532,297 Independent Revenue (Internally Generated Revenue) 12000000 73,410,363,076 71,360,419,715 Tax Revenue 12010000 63,862,426,571 51,257,054,915 12010000 Personal Taxes 60,710,123,853 50,966,369,055 Personal Income Tax (PAYE) 12010101 56,476,834,197 49,293,447,052 Personal Income Tax (Self Employed 12010102 Persons) 4,233,289,656 6,304,410,381 Other Taxes 12010200 3,152,302,718 376,892,239 12010203 Property Tax 206,097 180,188 Reimbursement Of Tax On Dividends 12010204 175,836 0 Tax Audit Arrears 12010207 100,000,000 0 Withholding Tax On Contracts 12010209 3,042,080,785 90,000,000 Hotel & Occupancy Tax 12010215 9,840,000 286,712,051 12020000 Non-Tax Revenue 9,547,936,505 15,323,783,180 12020100 Licences General 691,918,876 277,372,512 12020119 Drivers Licenses 1,000,000 0 Patent Medicine & Drug Store Licenses 12020120 2,500,000 1,603,058 Health Facilities Licenses 12020122 4,200,000 1,800,000 Games And Sawmill Licenses 12020131 3,000,000 853,058 12020144 Other Licenses 681,218,876 273,116,396 12020400 Fees – General 6,492,807,407 9,847,259,178 Effluent Discharge Fees 12020403 29,272,396 25,591,728 Fire Service Licence Fees 12020404 95,000,000 39,040,152 Accommodation, Food Services and Tourism Establishment Registration Fees 12020406 3,000,000 5,118,346 2 Urban Water Board Fees 12020407 15,000,000 40,000,000 Toll Fees on movement of log/plant/timber/plywood/particle board 12020413 4,000,000 0 Tree Felled Fees 12020414 8,293,845 2,132,644 12020417 Ecological Tariff 13,000,000 0 Contractors Registration Fees 12020418 18,350,000 17,658,292 Meat Inspection Fee 12020419 11,160,000 9,520,123 Registration of Patent Store/Chemists/Pharmcist Fee 12020422 1,600,000 426,529 Produce Inspection Fee 12020423 10,000,000 17,914,209 Veterinary Inspection Fee 12020424 9,783,810 8,553,609 Registration of Health Services Fee 12020427 204,870,000 306,235,702 Application fees for legal documents 12020431 333,669,107 360,358,284 12020433 Tender Fees 263,430,327 105,549,566 Day Care/Nurseries Registration Fee 12020434 2,200,000 2,559,173 12020435 School Fees 2,825,391,569 4,452,406,773 Waste Collection 12020436 2,634,741,585 0 12020500 Fines – General 340,896,801 489,514,562 12020505 Fines/Penalties 177,811,354 294,447,852 High Court Fines 12020506 12,000,000 597,140 12020510 Other Fines 151,085,447 938,364 Sales – General 12020600 291,148,868 145,444,026 12020604 Sales. General 222,223,868 145,244,026 Sales Of Journal & Publications 12020605 200,000 200,000 Sales Of Improved Seeds/Chemical 12020611 24,800,000 0 Sales Of Farm Produce 12020612 43,925,000 0 Earnings – General 12020700 26,500,000 6,142,015 Earnings on Hire of Tractor 12020701 25,500,000 3,582,842 12020719 Tenement Rate 1,000,000 2,559,173 Rent On Government Buildings – 12020800 General 11,429,586 104,094,676 Leasing Of Govt Properties 12020808 10,150,000 127,958,638 12020823 Rent on Pavillion 1,279,586 1,279,586 Rent on Land and Others – General 12020900 1,034,517,445 451,173,200 Rent On Govt Land 12020901 4,963,341 1,073,200 12020906 Ground Rent 1,029,314,104 450,100,000 3 Rent From Cold Rooms 12020908 240,000 0 Hiring Of Accedemic Gowns 12020915 0 0 Hiring Of Facilities At Murtala SQR 12020916 0 0 Rent Of Fadama & Forest Reserves 12020917 0 0 12020918 Rent of Chairs 0 0 Garage Hire Services 12020919 0 0 Gully Emptier Hire Services 12020920 0 0 12021000 Repayments 331,865,147 344,070,602 12021001 Motor Vehicle Advances 0 0 Refunds General 12021005 331,865,147 674,723,789 Investment Income 12021100 182,727,718 132,772,565 12021102 Dividend Received 170,709,173 390,688,391 OTHER INVESTMENT INCOME 12021103 12,018,545 10,507,351 12021200 Interest Earned 81,866 230,000 Interest Earned on Treasury Bills 12021212 81,866 230,000 Miscellaneous Income 12021400 144,042,791 131,620,612 AUDIT FEES 12021405 144,042,791 42,099,558 Capital Development Fund (CDF) 14000000 Receipts 86,022,380,188 48,703,979,556 Domestic Loans/ Borrowings From Financial Institutions 14030301 86,022,380,188 48,703,979,556 Delta State Government 2019 Approved Budget - Revenue by Administrative Classification 2019 Approved 2018 Approved CODE Adminstrative Unit Budget Budget 010000000000 Administration Sector 808,534,410 1,053,438,427 011100000000 Governor’s Office 681,245,720 990,946,765 011100100100 Directorate of Government House 500,000,000 850,000,000 011100100200 Deputy Governor’s Office 167,000,000 117,061,152 Delta State Investment Development 011101200100 Agency (DIDA) 14,245,720 23,885,613 011101800100 Delta State Security Trust Fund 127,258,690 62,467,776 Secretary to the State Government 011101300100 Headquarters 733,630 307,101 011102100100 Delta State Liaison Office Abuja 5,350,000 2,644,479 011102100200 Delta State Liaison Office Lagos 3,125,060 1,364,892 011104400000 Bureau of Special Duties Hqtrs 116,000,000 56,101,304 Directorate of Establishment and 011104500100 Pension 2,050,000 2,050,000 011200800100 General Service Office 30,000 23,886 012300100100 Ministry of Information Main 30,000 23,886 014900000000 Local Government Service Commission 64,920,392,149 56,743,401,593 014900100100 Local Government Service Commission 204,325,233 48,441,791 4 Ministry of Agriculture & Natural 021500100100 Resources Hqtrs 204,325,233 48,441,791 022000700100 Office of the Accountant General 64,440,111,797 56,592,152,057 022000800100 Board of Internal Revenue 64,440,111,797 56,592,152,057 022200000000 Ministry of Commerce and Industry 109,000,000 12,870,576 Ministry of Commerce and Industry 022200100100 Hqtrs 109,000,000 12,870,576 023200000000 Ministry of Oil and Gas 151,955,119 49,937,169 023400100100 Ministry of Works Hqtrs 151,955,119 49,937,169 025200000000 Ministry of Water Resources 15,000,000 40,000,000 025200100100 Ministry of Water Resources Hqtrs 15,000,000 40,000,000 Ministry of Lands, Survey & Urban 026000100100 Development Hqtrs 734,366,012 784,286,174 026005300100 Urban and Regional Planning Board 24,042,000 45,314,174 026005500100 Office of the Surveyor General 24,042,000 45,314,174 031800100100 Judiciary Service Commission 710,324,012 738,972,000 031800400100 High Court of Justice 355,162,006 369,486,000 031800400100 High Court of Justice 355,162,006 369,486,000 051300100100 Directorate of Youth Development Hqtr 5,210,597 4,359,124 Ministry of Women Affairs and Social 051400100100 Development Hqtrs 5,210,597 4,359,124 051400200100 Women Commission 2,947,518,527 4,582,851,113 Ministry of Basic and Secondary 051700100100 Education 396,195,990 286,361,256 051702100100 Ministry of Higher Education 2,551,322,537 4,296,489,857 051705600100 Scholarship Board 389,070,000 286,361,256 052100100100 Ministry of Health Hqtrs 389,070,000 611,647,879 052100706200 CENTRAL HOSP. EKPAN 83,402,700 252,675,658 053500100100 Ministry of Environment Hqtrs 83,402,700 252,675,658 Delta State Government 2019 Approved Budget - Expenditure by Economic Classification 2019 Approved 2018 Approved CODE ECONOMIC Budget Budget 20000000 EXPENDITURE 390,378,671,178 308,888,558,898 21000000 Recurrent – Personnel Costs 66,165,356,710 71,560,921,910 21010000 Salaries and Wages – General 66,165,356,710 64,960,921,910 21010100 Salaries and Wages – General 66,165,356,710 64,960,921,910 21010101 Salary 65,736,621,939 64,532,187,139 21010103 Consolidated Revenue Charges 428,734,771 428,734,771 22000000 Other Recurrent Cost 90,930,672,543 75,713,067,991 22010000 Social Benefit 11,608,000,000 6,600,000,000 22010100 Social Benefit 11,608,000,000 6,600,000,000 22010101 Gratuity 400,000,000 400,000,000 22010102 Pension 11,208,000,000 4,608,000,000 22020000 Overhead Costs 53,710,697,068 51,181,217,991 22020100 Transport and Travelling General 2,292,225,600 1,396,950,000 22020101 Local Travel and Transport Training 501,700,000 86,700,000 22020102 Local Travel and
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