ABUJA — A comprehensive review of President Bola Tinubu’s 2026 Federal Government Budget by civic tech and public accountability organization, Tracka, has uncovered significant spending concerns, revealing that allocations for SUVs and vaguely defined “empowerment” projects surpass the combined budget of seven key federal ministries.
According to data published by Tracka, a total of ₦962.83 billion has been earmarked across the 2026 budget for 39 SUV procurements (₦15.13 billion) and 2,579 empowerment projects (₦947.7 billion).
In comparison, the total combined allocation to seven critical ministries—Industry, Trade & Investment, Housing, Women Affairs, Justice, Livestock Development, Aviation & Aerospace Development, and Petroleum Resources—stands at ₦960.27 billion.
Key Findings and Opaque Budget Line Breakdown
Tracka’s breakdown highlights severe gaps in project specificity, location tracking, and institutional mandate alignment:
- Unidentified Implementation Sites: Out of 2,579 empowerment projects, only 70 projects have clearly identified implementation locations, leaving the vast majority without stated geographical footprints or verifiable tracking mechanisms.
- Misalignment of Statutory Mandates: The projects are distributed across 184 implementing agencies, many of which lack the statutory or legal mandate to execute social development or empowerment programs.
- Top Implementing Agencies:
- Federal Co-operative College, Oji River: 393 projects worth ₦127.1 billion.
- National Agricultural Development Fund: 6 projects worth ₦89.5 billion.
- Federal College of Horticulture, Dadin-Kowa, Gombe: 216 projects worth ₦88.1 billion.
- Federal Cooperative College, Ibadan: 94 projects worth ₦36.9 billion.
EMPOWERMENT & SUV ALLOCATION: ₦962.83 Billion
SEVEN MINISTRIES COMBINED: ₦960.27 Billion
LOCATIONS IDENTIFIED: Only 70 out of 2,579 Projects (~2.7%)
IMPLEMENTING AGENCIES: 184 Agencies (Many lacking core mandates)
Comparative Sectoral Budget Allocations
| Sector / Ministry | 2026 Budget Allocation |
| Empowerment Projects & Vehicle Procurements | ₦962.83 Billion |
| Ministry of Livestock Development | ₦177.60 Billion |
| Ministry of Women Affairs | ₦169.39 Billion |
| Ministry of Industry, Trade & Investment | ₦156.80 Billion |
| Ministry of Justice | ₦150.70 Billion |
| Ministry of Housing | ₦145.30 Billion |
| Ministry of Aviation & Aerospace Development | ₦87.30 Billion |
| Ministry of Petroleum Resources | ₦73.10 Billion |
Concerns Over Fiscal Deficit and Patronage Spending
Civil society groups and public finance analysts warn that poorly defined empowerment allocations risk becoming vehicles for political patronage rather than delivering measurable economic relief to vulnerable populations.
With the 2026 national budget projected to run on a deficit of approximately 46%, accountability advocates emphasize that borrowed funds and public revenue must be directed toward transparent capital investments with clear development benchmarks rather than un-trackable line items.

