By Louis Achi
In conceptualizing sustainable budgeting and development planning, it’s clear that hope is not a strategy. It is little wonder then that, historically, budgeting and development planning remain twin, weapon-grade tools that progressive states deploy to accelerate human development. This line of thinking appears to have informed the recent shift in the governance trajectory of the Sokoto State Government.
The push for sustainable budgeting comes amid growing calls for improved fiscal transparency, efficient public spending, and better alignment of budgets with real developmental needs in Nigerian states. Sokoto, like many others, faces challenges such as youth unemployment, healthcare gaps, and infrastructure deficits — making effective budget planning not just ideal but imperative.
Advancing from policy to tangible impact, the Sokoto State Government, under the astute leadership of its youthful governor, Dr. Ahmad Aliyu, has prioritized clear, data-driven budgeting and economic planning as tools to foster knowledge-based governance across all sectors in the Seat of the Caliphate.
This new governance model—focused on eliminating ambiguity—aligns seamlessly with the administration’s nine-point SMART agenda, introduced at the beginning of Governor Aliyu’s tenure.
In support of this direction, the state government is set to develop a three-year Medium-Term Sector Strategy (MTSS) for key social sectors. Accordingly, Ministries, Departments, and Agencies (MDAs) have been mandated to craft their budgets using scientific and realistic approaches in the interest of the state’s overall development.
According to recent internal reviews, over 60% of previous budget allocations in the state were either underutilized or misaligned with sectoral priorities. The new MTSS approach is expected to reduce such inefficiencies by at least 40% in the next two fiscal years.
Leading this new initiative is the Commissioner for Budget and Economic Planning, Dr. Abubakar Mohammad Zayyana. At a recent training workshop on the development of the 2026–2028 MTSS for Health, Education, Water, Sanitation and Hygiene (WASH), and Social Protection—organized in collaboration with UNICEF—he challenged MDAs to reimagine budget planning in a more impactful way.
Looking toward a future defined by accelerated, inclusive development, Dr. Zayyana emphasized that MDAs must align their budgets with the government’s SMART agenda, basing them on clearly defined programs and activities. He warned that ambiguous or poorly planned budgets are no longer acceptable, correctly asserting that weak and unrealistic planning inevitably leads to failure.
He also underscored the role of program-based budgeting in achieving strategic goals and called for enhanced teamwork to move the state forward.
In tandem with these reforms, the government is investing in a digital Public Financial Management (PFM) system that will enable real-time tracking of budget performance across all MDAs — a first in the state’s history.
It’s important to recognize that while an economic development plan outlines a vision, a well-crafted budget provides the operational framework for its realization. The shift from planning to budgeting involves complex control systems, which, when implemented effectively, guarantee orderly development.
Unambiguous budgeting is essential for sustainable governance. Governance without sound budgeting translates into disorganized development—if any development occurs at all. Conveniently, Governor Ahmad Aliyu is a professional accountant, well-versed in figures and fiscal management.
Like budgeting, planning is essential to both state and organizational governance. Without sound planning, development—the core goal of good governance—becomes a mirage. Planning is, essentially, preparing for the future. It involves deciding in advance what to do, how to do it, when to do it, who will do it, why it needs to be done, and what resources are required.
Introducing and prioritizing economic and transparent budget planning as a core mid-term strategy in Sokoto State’s development signals bold, proactive, and forward-thinking leadership.
Planning, or economic planning, requires more skill and innovation than budgeting, as development plans typically span longer periods, whereas budgets often cover just 12 months. Put simply, planning is the anticipation of the future based on present realities.
A strong development plan must be specific and clearly articulated for easy comprehension; it must have measurable objectives, be realistic and consistent, contain a defined timeframe, and include intermediate targets that pave the way to achieving the main objectives.
At the same event, Sokoto State Commissioner for Health, Dr. Faruk Abubakar Wurno, directed the planning directors in the Ministry and its parastatals to ensure that projections are anchored on the ministry’s core objectives and programs. According to him, this will enable the creation of a realistic, purposeful, and evidence-based budget for the 2026 fiscal year.
Dr. Wurno described MTSS as a vital step in improving budget and planning systems in the state, stressing that any budget proposal not aligned with the ministry’s strategic goals will be excluded.
Meanwhile, the Chief of UNICEF’s Sokoto Field Office, Mr. Michel Juma, urged the Sokoto State Government to maximize the support it is receiving as it transitions from traditional budgeting methods to program-based budgeting. This shift, he noted, is being supported by UNICEF in nine states across Nigeria.
Speaking through Social Policy Specialist Malam Isah Ibrahim, Mr. Juma emphasized the need for increased financial investment in the social sectors to address the persistent issues of multidimensional and monetary poverty that hinder development in many parts of Nigeria.
Earlier, the Permanent Secretary in the Ministry of Budget and Economic Planning, Hajiya Maryam Ahmad Barade, pointed out that while social protection is a multi-sectoral field, it had not previously developed an MTSS. However, due to current development priorities, it is now included in the planning framework.
Special attention is also being paid to youth-focused programs and gender-responsive budgeting, ensuring that vulnerable groups benefit directly from the improved fiscal system.
She added that the partnership between the government and UNICEF is delivering positive results across multiple sectors in Sokoto State.
In today’s rapidly evolving world, any budgeting or development plan that fails to incorporate technology as a key driver of growth is bound to encounter obstacles. A weak or non-existent database remains a significant barrier to effective planning. Fortunately, the Sokoto State Government appears to be on the right path.
However, Sokoto State civil servants involved in data collection and planning must be reoriented on the critical importance of accurate data in driving the success of this new governance model. Political will is also crucial in overcoming policy implementation challenges—and Governor Ahmad Aliyu has demonstrated that he does not lack the resolve needed to reshape Sokoto’s development narrative.
A disciplined and widely-travelled accountant and management expert with experience in both the public and private sectors, Governor Aliyu brings focus, innovation, and a results-driven approach to governance.
Admittedly, thinking outside the box in a traditionally conservative environment comes with its own set of challenges. But failing to innovate would only dilute the governor’s best intentions. To make the most of budgeting and planning as strategic tools, he must stay vigilant and forward-thinking.
Two years into his administration, Governor Aliyu’s resolve to deliver transformative, accountable governance remains unmistakable — and increasingly effective.
