OPTION C: BASED ON SECTORS EDO STATE OF NIGERIA 2017 CONSOLIDATED APPROVED BUDGET SUMMARY (MASTER BUDGET) % OF APPROVED REVISED ACTUAL APPROVED % OF APPROVED APPROVED REVISED APPROVED BUDGET S/No Details PROVISION PERFORMANCE PROVISION PROVISION PROVISION REVISED PERF. JAN - NOV JAN - NOV PROVISION 2017 2017 2016 2016 2016 2016 2016 ₦ % ₦ % ₦ ₦ % 1 Opening Balance 10,500,000,000.00 8.19% 1,356,270,122.00 1.69% 1,243,247,611.83 6,332,367,026.18 0% 2 Receipts: - 3 Statutory Allocation: - 4 Edo State Government Share of Statutory Allocation 47,803,650,302.39 37.29% 41,196,570,595.00 51.27% 37,763,523,045.42 24,260,568,289.56 64.24% 5 Edo State Government Share of VAT 9,500,000,000.00 7.41% 8,420,704,384.00 10.48% 7,718,979,018.67 8,054,048,092.00 104.34% 6 Edo State Government Share of Excess Crude - 0.00% 382,725,021.00 0.48% 350,831,269.25 1,819,438,405.04 518.61% 7 Independent Revenue (IGR) 33,826,452,033.39 26.39% 25,000,000,000.00 31.11% 22,916,666,666.67 19,555,485,813.95 85.33% 8 Aids & Grants 24,557,101,943.00 19.16% 4,000,000,000.00 4.98% 3,666,666,666.67 7,500,000,000.00 204.55% 9 Capital Development Fund (CDF) Receipts 2,000,000,000.00 1.56% 0.00% - - 10 Total Current Year Receipts 128,187,204,278.78 100.00% 80,356,270,122.00 100.00% 73,659,914,278.50 67,521,907,626.73 91.67% 11 Total Projected Funds Available 128,187,204,278.78 80,356,270,122.00 xxx 73,659,914,278.50 67,521,907,626.73 91.67% 12 Expenditure: 13 A: Recurrent Debt 14 CRF Charges - Public Debt Charges xx xx xx xx xx xx xx 15 Financial Charges -General 15,899,896,146.00 100% 12,870,000,000.00 100% 11,797,500,000.00 10,958,163,380.19 92.89% 16 Total Recurrent Debt 15,899,896,146.00 100% 12,870,000,000.00 100% 11,797,500,000.00 10,958,163,380.19 93% 17 B: Recurrent Non-Debt 18 Personnel Cost 32,339,728,725.00 53.31% 27,734,801,281.00 54.87% 25,423,567,840.92 22,965,230,384.41 90.33% 19 CRF Charges - Statutory Office Holder's Salaries 125,000,000.00 0.21% 116,000,000.00 0.23% 106,333,333.33 98,358,901.75 92.50% 20 Social Contribution - Contributry pensions scheme 3,197,872,872.50 5.27% 199,221,093.00 0.39% 182,619,335.25 - 0.00% 21 CRF Charges - Pensions and Gratuities 6,034,480,729.00 9.95% 6,640,000,000.00 13.14% 6,086,666,666.67 5,899,874,545.20 96.93% 22 Overhead Cost 18,969,319,444.00 31.27% 15,860,914,019.00 31.38% 14,539,171,184.08 12,853,528,282.62 88.41% 23 Total Recurrent Non-Debt 60,666,401,770.50 100% 50,550,936,393.00 100.00% 46,338,358,360.25 41,816,992,113.98 90.24% 24 Total Recurrent Expenditure 76,566,297,916.50 49.98% 63,420,936,393.00 54.70% 58,135,858,360.25 52,775,155,494.17 90.78% 25 C: Capital Expenditure Based on Sectors 26 Administrative Sector 5,684,781,282.41 7.42% 2,202,106,000.00 4.19% 2,018,597,166.67 750,328,324.62 37.17% 27 Economic Sector 47,002,897,330.61 61.34% 19,269,575,000.00 36.69% 17,663,777,083.33 10,478,863,857.51 59.32% 28 Law and Justice Sector 1,840,615,605.00 2.40% 280,150,000.00 0.53% 256,804,166.67 - 0.00% 29 Social Sector 22,092,612,144.26 28.83% 30,764,875,594.01 58.58% 28,201,135,961.18 13,840,101,590.88 49.08% 30 Total Capital Expenditure 76,620,906,362.28 100.00% 52,516,706,594.01 100.00% 48,140,314,377.84 25,069,293,773.01 52.08% 31 Total Capital Expenditure 76,620,906,362.28 50.02% 52,516,706,594.01 45.30% 48,140,314,377.84 25,069,293,773.01 52.08% 32 Total Expenditure (Budget Size) 153,187,204,278.78 xx 115,937,642,987.01 xx 106,276,172,738.09 77,844,449,267.18 73.25% 33 Budget Surplus/(Deficit) (25,000,000,000.00) xxx (35,581,372,865.01) xxx ( 32,616,258,459.59) (10,322,541,640.45) 31.65% 34 Financing of Deficit by Borrowing: 35 Internal Loans - 0% 11,006,372,865.01 31% 10,089,175,126.26 0.00% 36 External Loans 25,000,000,000.00 100% 24,575,000,000.00 69% 22,527,083,333.33 - 0.00% 37 Total Loans 25,000,000,000.00 100% 35,581,372,865.01 100% 32,616,258,459.59 - 0% OPTION C: BASED ON SECTORS EDO STATE OF NIGERIA SUMMARY OF TRANSFERS FROM CONSOLIDATED REVENUE FUND (CRF) TO CAPITAL DEVELOPMENT FUND (CDF) ACTUAL APPROVED APPROVED REVISED ACTUAL S/No Details PERFORMANCE PROVISION PROVISION PERFORMANCE JAN - NOV 2017 2016 2016 2015 ₦ ₦ ₦ ₦ 1 Opening Balance 10,500,000,000.00 1,356,270,122.00 6,332,367,026.18 346,995,200.50 2 Receipts: 3 Statutory Allocation: 4 Edo State Government Share of Statutory Allocation 47,803,650,302.39 41,196,570,595.00 24,260,568,289.56 39,451,847,128.61 5 Edo State Government Share of VAT 9,500,000,000.00 8,420,704,384.00 8,054,048,092.00 8,231,782,780.60 6 Edo State Government Share of Excess Crude - 382,725,021.00 1,819,438,405.04 342,020,907.09 7 Independent Revenue (IGR) 33,826,452,033.39 25,000,000,000.00 19,555,485,813.95 34,882,385,789.42 10 Total Current Year Receipts 101,630,102,335.78 76,356,270,122.00 60,021,907,626.73 83,255,031,806.22 11 Total Projected Funds Available 101,630,102,335.78 76,356,270,122.00 60,021,907,626.73 83,255,031,806.22 12 Expenditure: 13 A: Recurrent Debt 14 CRF Charges - Public Debt Charges xx xx xx xx 15 Financial Charges -General 15,899,896,146.00 12,870,000,000.00 10,958,163,380.19 14,979,920,043.72 16 Total Recurrent Debt 15,899,896,146.00 12,870,000,000.00 10,958,163,380.19 14,979,920,043.72 17 B: Recurrent Non-Debt 18 Personnel Cost 32,339,728,725.00 27,734,801,281.00 22,965,230,384.41 24,866,085,106.17 19 CRF Charges - Statutory Office Holder's Salaries 125,000,000.00 116,000,000.00 98,358,901.75 20 Social Contribution - Contributry pensions scheme 3,197,872,872.50 199,221,093.00 - 21 CRF Charges - Pensions and Gratuities 6,034,480,729.00 6,640,000,000.00 5,899,874,545.20 4,728,294,004.41 22 Overhead Cost 18,969,319,444.00 15,860,914,019.00 12,853,528,282.62 17,726,988,134.94 23 Total Recurrent Non-Debt 60,666,401,770.50 50,550,936,393.00 41,816,992,113.98 47,321,367,245.52 24 Total Recurrent Expenditure 76,566,297,916.50 63,420,936,393.00 52,775,155,494.17 62,301,287,289.24 25 Transfer to CDF (Line 11-24) 25,063,804,419.28 12,935,333,729.00 7,246,752,132.56 20,953,744,516.98 26 Estimated Capital Reciepts 27 a. Opening Balance of CDF 4,690,964,492.58 28 b. Transfers from CDF 25,063,804,419.28 12,935,333,729.00 7,246,752,132.56 20,000,000,000.00 29 c. Internal Loans - 11,006,372,865.01 10,089,175,126.26 20,633,502,643.39 30 d. External loans 25,000,000,000.00 24,575,000,000.00 22,527,083,333.33 7,558,132,117.98 31 Aids & Grants 24,557,101,943.00 4,000,000,000.00 7,500,000,000.00 - 32 Capital Development Fund (CDF) Receipts 2,000,000,000.00 - - 33 Total Estimated Capital Reciepts: 76,620,906,362.28 52,516,706,594.01 47,363,010,592.15 52,882,599,253.95 34 Estimated Capital Expenditure 76,620,906,362.28 52,516,706,594.01 48,140,314,377.84 46,915,302,238.38 35 Total Budget Size 153,187,204,278.78 115,937,642,987.01 100,915,469,872.01 109,216,589,527.62 36 Estimated Closing Balance 953,744,516.98 Page 1 EDO STATE GOVERNMENT SUMMARY OF TOTAL REVENUE BUDGET BY TYPE/NATURE (2016 - 2017) REVENUE ACTUAL REVENUE REVENUE DESCRIPTION APPROVED REVENUE APPROVED REVENUE ACTUAL REVENUE HEAD JAN - NOV 2017 2016 2016 2015 (=N=) (=N=) (=N=) (=N=) 11000000 SHARE OF FEDERATION ACCOUNT ALLOCATION 57,303,650,302.39 50,000,000,000.00 34,134,054,786.60 50,390,843,607.31 11010100 Edo State Government Share of Statutory Allocation 47,803,650,302.39 41,196,570,595.00 24,260,568,289.56 41,817,039,919.62 11010200 Edo State Government Share of VAT 9,500,000,000.00 8,420,704,384.00 8,054,048,092.00 8,231,782,780.60 11010300 Edo State Government Share of Excess Crude - 382,725,021.00 1,819,438,405.04 342,020,907.09 Share of Federation Account Allocation - Sub Total 57,303,650,302.39 50,000,000,000.00 34,134,054,786.60 50,390,843,607.31 12000000 INDEPENDENT REVENUE OF EDO STATE GOVERNMENT 33,826,452,033.39 25,000,000,000.00 19,555,485,813.95 20,077,503,649.14 12010101 Personnal Income Tax - (PAYE) 23,069,140,956.00 18,843,954,309.00 14,661,864,584.85 16,617,164,894.40 12020100 Licenses 410,000,000.00 401,400,000.00 593,793,117.26 217,726,111.00 12020400 Fees 7,487,284,767.48 3,803,776,807.78 2,513,992,650.87 2,086,401,521.02 12020500 Fines 362,200,000.00 331,836,000.00 584,108,172.44 151,582,653.40 12020600 Sales 572,600,000.00 587,600,000.00 239,718,674.37 322,019,287.41 12020700 Earnings 448,811,000.00 408,240,000.00 164,840,861.10 293,410,901.49 12020800 Rent on Government Building 169,156,319.00 205,816,319.00 85,731,924.52 167,075,662.36 12020900 Rent on Land and Others - General 468,460,000.00 371,970,900.00 221,665,825.47 203,542,465.12 12021100 Investment Income 21,048,990.91 31,255,664.22 1,186,915.50 3,125,286.91 12021200 Interest 150,000.00 150,000.00 75,000.00 0.00 12021300 Reimbursement 817,600,000.00 14,000,000.00 488,508,087.57 15,454,866.03 Independent Revenue - Sub Total 33,826,452,033.39 25,000,000,000.00 19,555,485,813.95 20,077,503,649.14 13000000 AID & GRANTS 24,557,101,943.00 10,460,500,000.00 7,500,000,000.00 - 13020302 Domestic Grants 13,988,151,876.00 10,460,500,000.00 7,500,000,000.00 0.00 13020402 Foreign Grants 10,568,950,067.00 0.00 0.00 0.00 14000000 CAPITAL DEVELOPMENT FUND (CDF) RECIEPTS 14020201 Ecological Fund 2,000,000,000.00 14000000 LOANS AND DEBTS 25,000,000,000.00 24,575,000,000.00 14,755,850,000.00 14030100 Domestic Loans - 0.00 - - 14030200 International Loans 25,000,000,000.00 24,575,000,000.00 14,755,850,000.00 - Total Revenue 140,687,204,278.78 110,035,500,000.00 75,945,390,600.55 70,468,347,256.45 APPROVED PROVISION 2017 APPROVED REVISED PROVISION 2016 ACTUAL EXPENDITURE AS AT NOV., 2016 PERSONNEL COST OVERHEAD COST TOTAL PERSONNEL COST OVERHEAD COST TOTAL PERSONNEL COST OVERHEAD COST TOTAL N N N N N N N N N ADMINISTRATIVE ADMINISTRATION SECTOR CODES 011100100100 GOVERNMENT HOUSE (Office of the Governor) - 2,500,000,000.00 2,500,000,000.00 - 1,800,000,000.00 1,800,000,000.00 1,582,396,695.52 1,582,396,695.52 011100100200 DEPUTY GOVERNOR'S OFFICE 30,000,000.00 500,000,000.00 530,000,000.00 28,000,000.00 250,000,000.00 278,000,000.00 22,115,827.63 175,010,350.00 197,126,177.63 011100100300 Project Implementation Unit (World Bank- Assisted) - - - - - - - - 11100200200 Youth entrepreneur scheme (Dep.