ENUGU STATE GOVERNMENT OF NIGERIA AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECECEMBER, 2016 RESPONSIBILITY FOR THE FINANCIAL STATEMENTS
2
2015 ANNUAL BUDGET AND 2016 MID-YEAR
OVERVIEW
Annual budget review which is done by Enugu State Government at the end of every fiscal year is widely acknowledged as global best practice
3
2015 – 2017 MULTI-YEAR REVISED BUDGET
OVERVIEW Annual budget review which is done by Enugu State Government at the end of every fiscal year is widely acknowledged as global best practice
4
2016 – 2018 MULTI-YEAR BUDGET BUDGET OF STABILITY AND CONSOLIDATION
OVERVIEW Annual budget review which is done by Enugu State Government at the end of every fiscal year
5
ENUGU STATE VISION 4:2020 THE 1ST ENV 4:2020 MEDIUM TERM IMPLEMENTATION PLAN (EVMTIP) 2010 - 2013
The 1st Enugu State Vision 4:2020 Implementation Plan is one of the three Medium Term Implementation Plans
6
ENUGU STATE VISION 4:2020 REVISED ENV4:2020 MEDIUM TERM IMPLEMENTATION PLAN 2012 – 2015
The first tenure of my administration definitely provided the opportunity for me to work together with the good people of the State
7
ESTIMATES OF ENUGU STATE OF NIGERIA, 2010
Recurrent expenditure summary showing establishment, personnel Costs, Overhead Costs and Subvention to Parastatals and Tertiary Institutions
8
2015 IPSAS REVISED ESTIMATE OF ENUGU STATE SUPPLEMENTARY BUDGET
Estimates of Enugu State Government of Nigeria 2015-2017 Multi Year Revised Budget
9
2017 IPSAS ESTIMATES OF ENUGU STATE GOVERNMENT OF NIGERIA
2017-2019 Multi Year Budget of Enugu State Government of Nigeria
10
ENUGU STATE BUDGET 2014
Estimates of Enugu State of Nigeria Summary of Allocation of Ministries, Departments and Agencies (MDA's)
11
2013 BUDGET
2013 Capital Expenditure Estimate, Summary of Capital Budget Sectoral Allocation
12
2012 BUDGET
General Administration Summary for 2012 Budget
13
Enugu State 2017 Financial Statement
Enugu State Government Of Nigeria Audited Financial Statements For The Year Ended 31st Dececember, 2017 Responsibility For The Financial Statements
14
2018 FIRST QUARTER BUDGET IMPLEMENTATION REPORT
This report provides detailed information on government’s performance in the management of public resources as planned in the Approved Budget 2018.
15
2018
SECOND QUARTER AND MID-YEAR
BUDGET IMPLEMENTATION REPORT
The 2018 Approved Budget, titled “Budget of Sustainable Economic Growth” was designed to create an enabling environment that will sustain the economic growth and development in the State arising from the exit of recession of 2016.
16
PHOTO GALLERY CONDUCT OF 2017 PROMOTION EXAMINATION ORGANISED BY THE LOCAL GOVERNMENT SERVICE COMMISSION FOR THEIR STAFF IN 17 L.G.A’s AND 58 DEVELOPMENT CENTERS IN ENUGU STATE .
CONDUCT OF 2017 PROMOTION EXAMINATION ORGANISED BY THE LOCAL GOVERNMENT SERVICE COMMISSION FOR THEIR STAFF IN 17 L.G.A’s AND 58 DEVELOPMENT CENTERS IN ENUGU STATE .
17
Enugu State Report of the Accountant General with Financial Statements for the Year Ended 31st December, 2014.
Enugu State Report of the Accountant General with Financial Statements for the Year Ended 31st December, 2014.
18
Enugu State Report of the Accountant General with Financial Statements for the Year Ended 31st December, 2015.
Enugu State Report of the Accountant General with Financial Statements for the Year Ended 31st December, 2015.
19
Enugu State Report of the Accountant General with Financial Statements for the Year Ended 31st December, 2016.
Enugu State Report of the Accountant General with Financial Statements for the Year Ended 31st December, 2016.
20
Enugu State Report of the Accountant General with Financial Statements for the Year Ended 31st December, 2017.
Enugu State Report of the Accountant General with Financial Statements for the Year Ended 31st December, 2017.
21
2018
THIRD QUARTER
BUDGET IMPLEMENTATION REPORT
GOVERNMENT OF ENUGU STATE OF NIGERIA
2018
THIRD QUARTER
BUDGET IMPLEMENTATION REPORT
22
2019 Enugu State Budget
Enugu State 2019 Approved Budget
23
The Enugu State of Nigeria Appropration Law, 2019
Enugu State of Nigeria
2019, No. 1
The Enugu State of Nigeria Appropration Law, 2019.
ONE HUNDRED AND NINE BILLION, ONE HUNDRED AND NINETY NINE MILLION, TWO HUNDRED AND FORTY THREE THOUSAND NAIRA
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REPORT-ON-THE-STAKEHOLDERS-AND-BUDGET-FORUM
The main objective of the meeting was to inform the community leaders, Member of the traditional council, town union leaders and members of the state Executive council the thrust of the 2019 Budget and ask for their inputs for a more inclusive budgeting.
25
2019 1st Quarter Budget Implementation Report
The 2019 budget was prepared under a cautious optimism due to an
unpredictable economic environment.
26
2019 Citizens Budget
The Budget has been described by many as a very complex document, and
thus very difficult to understand the underlying facts.
27
2019 Draft Budget
Government of Enugu State, 2019 Draft Budget
28
Enugu State Government, Nigeria
DOMESTIC EXPENDITURE ARREARS AS AT 31st DECEMBER 2018
29
Enugu State Government, Nigeria
Financial Statements for the Year Ended 31st December, 2018. (Uploaded 23/05/2019)
30
2019 SECOND QUARTER AND MID-YEAR BUDGET IMPLEMENTATION REPORT
The 2019 Budget was guided by 2018 global economic developments and analysis outcome, as well as estimated revenue from share of Federal Accounts Allocation (FAAC), Internally Generated Revenue (IGR), Capital Receipts, Medium Term Expenditure Framework, 8-Point Development Agenda and Visit Every Community Document.
31
2018
FOURTH QUARTER
BUDGET IMPLEMENTATION REPORT
GOVERNMENT OF ENUGU STATE OF NIGERIA
2018
FOURTH QUARTER
BUDGET IMPLEMENTATION REPORT
32
2019
THIRD QUARTER
BUDGET IMPLEMENTATION REPORT
GOVERNMENT OF ENUGU STATE OF NIGERIA
2019
THIRD QUARTER
BUDGET IMPLEMENTATION REPORT
The Final BREAKDOWN OF 2020 ENUGU STATE BUDGET PROPOSAL
34
2020 Budget Estimate
GOVERNMENT OF ENUGU STATE OF NIGERIA 2020 Budget Estimate
35
ENUGU STATE OF NIGERIA 2020 BUDGET
Enugu State of Nigeria Appropriation Law 2020.
36
2020 Budget
Enugu State 2020 Budget
37
2020 Enugu State Stakeholders Budget Forum Comprehensive Report.
Comprehensive Report Issued At The End Of The Enugu State Gorvenment 2020 Stakeholders Budget Forum.
38
2020 Enugu State Citizens Budget
Budget of Responsive and Accountable Governance.
39
Redesigned 2020 Citizen's Budget
The resolve of a “Citizens’ Budget” is the intensification of the knowledge of the citizenry on
Government’s annual intentions and budgetary provisions.
40
2020
FIRST QUARTER
BUDGET IMPLEMENTATION REPORT
The Q1 2020 budget implementation report is in a bid to ensure that Enugu State
is dependably on course in meeting it’s fiscal targets and Medium Term
Expenditure Framework (MTEF) 2020 – 2022.
41
REPORT OF THE ACCOUNTANT GENERAL WITH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER, 2019
This Report was uploaded 14th May, 2020 by the Office of the Accountant General in Line with Existing Best Practice.
42
2019 4th QTR and Consolidated Budget Implementation Report
The 2019 fourth quarter and consolidated budget implementation report involves presentation of
budgetary outcomes, comparison of actuals with budgetary provisions, fiscal analysis, as well as
explanation of variations from estimates of the 2019 Budget titled “Budget of Peace, Equity and
Prosperity”.
43
ENUGU STATE GOVERNMENT OF NIGERIA: DOMESTIC EXPENDITURE ARREARS AS AT 31ST DECEMBER 2019
Domestic expenditure arrears are: arrears of salaries, arrears of contractors’ obligations, pensions arrears, gratuities arrears and judgement debts of a State.
44
Enugu State announces tax compliance relief program for individual taxpayers and businesses.
In order to cushion the impact of Covid-19 crisis on tax payers in Enugu State, the Enugu State Internal Revenue Service, with the gracious approval of His Excellency, The Governor, Rt. Hon. (Dr) Ifeanyi Ugwuanyi, wishes to grant Tax Relief and Incentives to tax payers in Enugu state
45
2020 SECOND QUARTER & MID-YEAR CONSOLIDATED BUDGET IMPLEMENTATION REPORT
The Second quarter of 2020 witnessed very anxious moments in the Socio-Political and Economic life due to the emergence of the Corona Virus (COVID-19) in the globe.
46
2020 Revised Budget Bill
The Enugu State of Nigeria Amendment (Revised) Appropriation Law, 2020
46
2020 Revised Budget
Enugu State 2020 Revised Budget
47
Enugu State 2020 Revised Budget Explanatory notes.
Explanatory notes for Enugu State 2020 Revised Budget
48
2020 COVID-19 Revised Recurrent and Capital Expenditure
2020 COVID-19 Revised Recurrent and Capital Expenditure
49
Citizens Meeting Attendance July 2020.
Attendance for the 2020 Revised Budget Stakeholders Forum Held on Tuesday 28 July 2020.
50
Citizens Engagement Report July 2020.
Report on One-Day Citizens Engagement Meeting On 2020 Revised Budget Organised by the Enugu State Ministry of Budget and Planning.
51
Citizens Engagement Pictures and Youtube Links
Citizens Engagement Pictures and youtube links for 2020 Revised Budget
52
Enugu State Revised 2020 Citizens' Budget
The Enugu State Revised 2020 Citizens' Budget is a graphical representation of the Revised 2020 Budget of Enugu State Government .
53
2020 Revised Budget.
Budget of Responsive and Accountable Governance.
54
2020 Budget Dissemination Event Report.
Report of the Enugu State Citizens Engagement (Dissemination Event)
55
Dissemination Engagement Attendance
Attendance for the Citizens Engagement and Dissemination of 2020 Revised Enugu State Budget
56
Dissemination Event for the 2020 Revised Approved Budget
Pictorial display of the 2020 Revised Approved Budget Dissemination
57
2020 3rd Quarter Budget Report
2020 3rd Quarter Budget Implementation Report
58
COVID19 QUARTERLY EXPENDITURE REPORT
COVID19 QUARTERLY EXPENDITURE REPORT (Q3 2020)
59
COVID19 Recurrent and Capital Report Oct 2020
COVID19 Recurrent and Capital Report Oct 2020
60
Auditor General's Certificate.
Auditor General's Certificate of Enugu State Government on Covid19 Activities for first quarter (July, August and September 2020)
61
ENSG 2020 DSA
Enugu State Debt Sustainability Analysis
62
STATE DSA 2020
State Debt Sustainability Analysis
63
CONSOLIDATED GENERAL PURPOSE
FINANCIAL STATEMENTs 2018
OFFICE OF THE STATE AUDITOR-GENERAL
FOR LOCAL GOVERNMENTs
REPORT
ON CONSOLIDATED GENERAL PURPOSE
FINANCIAL STATEMENTs
OF THE 17 LOCAL GOVERNMENTs
OF
ENUGU STATE
FOR THE YEAR ENDED
31ST DECEMBER, 2018
64
CONSOLIDATED GENERAL PURPOSE
FINANCIAL STATEMENTs 2019
OFFICE OF THE STATE AUDITOR-GENERAL
FOR LOCAL GOVERNMENTs
REPORT
ON CONSOLIDATED GENERAL PURPOSE
FINANCIAL STATEMENTs
OF THE 17 LOCAL GOVERNMENTs
OF
ENUGU STATE
FOR THE YEAR ENDED
31ST DECEMBER, 2019
65
Report of Enugu State Citizens' Engagement on 2021 Budget
The Enugu State Government through the Ministry of Budget and Planning
organized a 1 day formal public consultation to draw Citizens ’input into the 2021
Draft Budget.
Report of the Auditor-General for Local Governments on the Financial and Compliance Audit.
70
Citizens Budget 2021 Curved final
The 2021 "Citizens Budget" is a simplified representation of the 2021 Approved Budget of the Enugu State Government.
71
Enugu State Budget Performance Report for 1st quarter, 2021
The year 2021 Budget tagged “Budget of Recovery and Continued Growth” anticipates to strategically enhance recovery of Enugu State from the drawbacks of 2020 and further build on the foundation already laid in creating an environment that reassures the advance of human and natural resources, provision of social services and infrastructure in line with the 8-Point Agenda of the current State Government
72
PROHIBITION OF PRIVATE CONSULTANT/AGENTS FROM ASSESSMENT
ENUGU STATE REGULATION FOR THE PROHIBITION OF PRIVATE CONSULTANTS/AGENTS FROM THE ASSESSMENT AND COLLECTION OF PERSONAL INCOME TAX.
73
Enugu State Government of Nigeria Report of The Accountant General.
Enugu State Government of Nigeria Report of The Accountant General With Financial Statements For The Year Ended 31st December, 2020.
74
ENUGU STATE AUDIT LAW, 2021
The Enugu State Audit Law, 2021, a law to provide for the establishment of the audit Service Commission, The Office, Powers and Functions of Auditor-General of Enugu State, Auditor-General For Local Government and For Connected Purposes.
75
Enugu State 2021 2nd Quarter Budget Performance Report
Enugu State Government of Nigeria Budget Performance Report 2021 Q2
76
Audit Amendment Law 2021
Audit Amendment Law 2021
77
Audit Law Amendment.
The Enugu State Audit Amendment Law 2021
78
Instructions For The Implementation of Financial And Operational Autonomy
Instructions For The Implementation of Financial And Operational Autonomy For The Offices of The State Auditor-General And The Auditor-General For Local Government And The Provisions Of The Audit Law Of Enugu State.
79
The Enugu State of Nigeria Amendment (Revised) Appropriation Law 2021
The Enugu State of Nigeria Amendment (Revised) Appropriation Law 2021
80
Enugu State Government Of Nigeria Report Of The Accountant General With Financial Statements
Enugu State Government Of Nigeria Report Of The Accountant General With Financial Statements For The Year Ended 31 December, 2020
81
Oji River and Ezeagu Local Government 2019 Annual Financial Statement .
Enugu State Government of Nigeria Annual Financial Statement of Oji River and Ezeagu Local Government Areas For The Year Ended 31st December 2019.
The Accounts of Enugu State Government on Covid-19 Activities for Quater-1 by the State Auditor General
86
ENUGU STATE GOVERNMENT OF NIGERIA 2020 17 LOCAL GOVT CONSOLIDATION
17 LOCAL GOVT 2020 CONSOLIDATION ENUGU STATE GOVERNMENT OF NIGERIA
87
Enugu State Citizens Accountability Report (CAR) FY 2020
Citizens’ Accountability Report on the implementation of
the 2020 Budget of Responsive and Accountable
Governance
88
Enugu State BPR Publication Report 3rd Quarter 2021
The budget performance report prepared and published quarterly by the Ministry of Budget and Planning gives a picture of government’s revenue and expenditure for the period under review.
89
ENSG SEPARATE COVID-19 EXPENDITURE DISCLOSURE NOTE 2020
ENSG SEPARATE COVID-19 EXPENDITURE DISCLOSURE NOTE 2020
90
Instruction for the Implementation of Financial and Operational Autonomy for the offices of the State Auditor-General and the Auditor-General for Local Government and the provisions of the Audit Law of Enugu State
Instruction for the Implementation of Financial and Operational Autonomy for the offices of the State Auditor-General and the Auditor-General for Local Government and the provisions of the Audit Law of Enugu State
91
The Enugu State Audit Law (Amendment)
The Enugu State Audit Law (Amendment)
92
Audit Special Opinion (Addendum)
Audit Special Opinion (Addendum)
93
CERTIFICATE OF ALTERATION/AMENDMENT TO THE ENUGU STATE AUDIT(AMENDMENT)LAW NO. 4,2021
CERTIFICATE OF ALTERATION/AMENDMENT TO THE ENUGU STATE AUDIT(AMENDMENT)LAW NO. 4,2021
94
ENUGU STATE 2021 DEBT SUSTAINABILITY ANALYSIS-DEBT MANAGEMENT STRATEGY
ENUGU STATE 2021 DEBT SUSTAINABILITY ANALYSIS-DEBT MANAGEMENT STRATEGY
95
REVIEWED 2021 DSA
STATE DEBT SUSTAINABILITY ANALYSIS (DSA) AND DEBT MANAGEMENT STRATEGY (DMS)
96
THE ENUGU STATE PUBLIC PROCUREMENT LAW, 2021.
THE ENUGU STATE PUBLIC PROCUREMENT LAW, 2021.
97
2021 4th Quarter Budget Performance Report
Quarterly budget performance report prepared by the
Ministry of Budget and Planning, Enugu State
98
ONE-DAY CITIZENS’ ENGAGEMENT ON THE 2022 BUDGET
The administration of Governor Ifeanyi Ugwuanyi of Enugu State, through the State Ministry of
Budget and Planning, on 24th November, 2021 held a One Day Citizens’ Engagement on the 2022
Budget.
99
ENUGU STATE GOVERNMENT
2022-2024 MULTI-YEAR BUDGET
ENUGU STATE GOVERNMENT
2022-2024 MULTI-YEAR BUDGET,
Budget of Sustained Growth and Consolidation
100
Enugu State 2021 Draft Budget
The Draft Budget of Enugu State 2021
101
2022 Budget Speech
PRESENTATION OF YEAR 2022 BUDGET PROPOSAL TO THE ENUGU STATE
HOUSE OF ASSEMBLY BY HIS EXCELLENCY, THE GOVERNOR OF ENUGU
STATE, RT. HON. IFEANYI UGWUANYI ON TUESDAY, 7TH DECEMBER 2021
102
2022 Enugu State Draft Budget
ESTIMATES
OF
ENUGU STATE GOVERNMENT OF NIGERIA
2022 – 2024 MULTI-YEAR BUDGET
103
2022 CITIZEN'S BUDGET
Citizens Budget 2022. Budget of Sustained Growth and Consolidation
104
1st Quarter Budget Performance Report 2022
The 2022 1st Quarter Budget Performance Report shows in detail the implementation of the 2022 budget for the period under review.
105
Human Capital Development Technical Working Committee
Ugwuanyi Inaugurates Human Capital Development Technical Working Committee
106
Enugu State Report of the Accountant General for the year ended 31_12_2021 - Publication
The Report of the Accountant General together with the Financial Statements for the year ended 31st December, 2021 provide the record of the financial activities of Enugu State Government for the year and the position of its finances as at the end of the year.
107
Enugu State 2022 2nd Quarter BPR
2022 2ND QUARTER BUDGET PERFORMANCE REPORT
108
NOTICE OF ACQUISITION OF RIGHT OF OCCUPANCY
To: The people of Uwuafor Autonomous Community, Nkanu West Local Government Area, Enugu State.
And: Other members of the public who may have interest in and over parcel of land described herein.
109
NOTICE OF ACQUISITION OF
To: Ezimo Agu Community in Udenu LGA of Enugu State.
110
CONDOLIDATED ANNUAL ACCOUNT FOR 17 LOCAL GOVT. 2021
CONDOLIDATED ANNUAL ACCOUNT FOR 17 LOCAL GOVT. 2021
111
FINANCIAL SUMMARY
This summary is a presentation in concise form the overview of the general outcome of the consolidation of the values presented in various General Purpose Financial Statements (GPFS) respectively prepared and submitted by each of the 17 Local Governments that make up Enugu State of Nigeria. Accordingly this is a description of the outcome of the analysis and consolidation of financial data on the revenue and Expenditure of the Local Governments for year ended 31st December, 2021
112
MANAGEMENT REPORT ON THE 17 LOCAL GOVERNMENT FOR THE YEAR ENDED 31ST DECEMBER 2021
MANAGEMENT REPORT ON THE 17 LOCAL GOVERNMENT FOR THE YEAR ENDED 31ST DECEMBER 2021
123
ACCOUNTANT GENERAL
WITH
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER, 2021
The Report of the Accountant General together with the Financial Statements for the year ended 31st December, 2021 provide the record of the financial activities of Enugu State Government for the year and the position of its finances as at the end of the year. This Report reviews the financial efforts and outcomes of the State Government in its attempt to match the objectives of financial management with the goals of governance.
114
Cıtızens’ Accountabılıty Report (CAR) on the Implementation of the 2021 Budget.
Accountabılıty Report on the Implementation of the 2021 Budget.
115
Statement of accounting policies Enugu State
Statement of accounting policies Enugu State
116
3rd Quarter Budget Performance Report.
2022 Enugu State 3rd Quarter Budget Performance Report.
117
STATISTICS OF CERTIFICATES OF OCCUPANCY ISSUED BY THE ENUGU STATE MINISTRY OF LANDS AND URBAN DEVELOPMENT
STATISTICS OF CERTIFICATES OF OCCUPANCY ISSUED BY THE ENUGU STATE MINISTRY OF LANDS AND URBAN DEVELOPMENT
118
ENSG DSA-DMS 2022
REPORT OF THE 2022 DEBT SUSTAINABILITY ANALYSIS-DEBT MANAGEMENT STRATEGY
119
ENSG DSA-DMS 2022 AREA
STATE DEBT SUSTAINABILITY ANALYSIS-DEBT MANAGEMENT STRATEGY
120
2023 Enugu State Draft Budget
2023 Enugu State Draft Budget
121
2022 ENUGU STATE 4th QTR BUDGET PERFORMANCE REPORT.
2022 4th QTR ENUGU STATE BUDGET PERFORMANCE REPORT
122
ENUGU STATE GOVERNMENT 2023-2025 MULTI-YEAR APPROVED BUDGET
APPROVED BUDGET OF ENUGU STATE GOVERNMENT 2023-2025 MULTI-YEAR.
123
CITIZEN'S BUDGET 2023
BUDGET OF CONSOLIDATION AND TRANSITION.
124
2023 FIRST QUARTER BUDGET PERFORMANCE REPORT.
BUDGET PERFORMANCE REPORT FOR 2023 FIRST QUARTER.
125
ENUGU STATE GOVERNMENT OF NIGERIA
REPORT
OF THE
ACCOUNTANT GENERAL
WITH
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER, 2022