According to the document, the Kogi State pension commission had a budget of N18.556 billion for the whole of 2024, however as of September it spent N18.669 billion, showing an extra expenditure of N113.6 million.

A review of the Kogi State budget performance document has shown that it spent N39.6billion outside of budgetary provisions within nine months.

The state noted that as of the time of publishing the budget performance report which covered January to September, 2024, it was yet to complete processes for supplementary budget, which confirms that there was no extra budgetary provision for the expenditures as of the time they occurred.

According to the document, the Kogi State pension commission had a budget of N18.556 billion for the whole of 2024, however as of September it spent N18.669 billion, showing an extra expenditure of N113.6 million.

The office of the local government auditor general budgeted to spend N573.5 million, however as of September it spent N703.7 million, showing an excess of N130.1 million.

The state independent electoral commission budgeted to spend N76.8 million, however it already spent N617 million as of September showing an extra expenditure of N541 million.

The state's debt management office budgeted to spend N15.1 billion, however as of September it spent N18.1 billion, showing an extra expenditure of N2.933 billion.

The ministry of solid minerals and natural resources budgeted N1.971 billion, however, it already spent N2.3 billion as of September, showing an excess of N353 million.

The state's ministry of humanitarian affairs and poverty alleviation budgeted N10.7 billion for the whole of 2024, it however spent N22.4 billion between January and September, 2024. This shows an excess of N11.686 billion.

The salary of Kogi United and Kogi queens was expected to gulp N64 million, however it gulped N88 million as of September 2024, showing an extra expenditures of N24.6 million.

Local government pension budget stood at N6 billion, however, as of September, 2024, the state already spent N8.551 billion, showing extra expenditures of N2.551 billion.

Office and general expenses were earmarked for N5.564 billion, the state ended up spending N6.073 billion as of September showing an extra expenditure of N508.2 million.

Another sum of N108 million was budgeted for provision of adequate supplementary food to children with acute malnutrition challenges, however as of September the a total sum of N580 million was spent already, showing an extra expenditure of N471.2 million.

Other notable overspending include extra N1.7 billion spent for extra security expenses state/federal. N392 mollion for refund of various expenses, N313 million for judgment debts, N1.1 billion for acceleration of nutrition results in Nigeria.

Extra-budgetary spending of N11.215 billion tagged under fuel subsidy removal palliatives, extra N3 billion expenditure for debt charges, extra N736 million for purchase of surveying equipment.

Another extra N178 million was spent on purchase of computer printers.

This development is despite concerns on budget credibility in the country.

There are also concerns on accountability and transparency in the country.