Overview

The document is the Appropriation Bill 2026 of Nigeria, authorizing the total sum of N58,472,628,944,759 from the Consolidated Revenue Fund for the fiscal year ending December 31, 2026. The sum is allocated across statutory transfers (N4,097,381,103,856), debt service (N15,909,361,631,657), recurrent non-debt expenditure (N15,251,538,827,423), and capital expenditure (N23,214,347,381,824). Key provisions include the release of funds via warrants signed by the Minister of Finance, requirement that all appropriations be used only for scheduled purposes, and that virement requires prior National Assembly approval. Additionally, healthcare investment must be at least 6% of the total budget net of debt service and liabilities. The bill includes a schedule detailing revenue sources such as FGN share of federation revenues, independent revenues, dividends, and aid/grants.

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