Study of Health and Safety Cost Management Practices in the Construction Industry in Kano State

Health and safety (H&S) cost management represents a specialised dimension of quantity surveying that is insufficiently prioritised in the Nigerian construction industry. This study examines health and safety cost management practices in the construction industry in Kano State, with focus on institutional and commercial building projects. A descriptive quantitative design was adopted, with 85 respondents including safety officers, quantity surveyors, contractors, and project managers completing structured questionnaires. Data were analysed using mean item scores, frequency tables, and Spearman rank correlation. Findings indicate that H&S costs are seldom itemised as separate budget lines in project estimates, with most contractors absorbing safety expenditure within general overheads or ignoring it entirely. The study finds that H&S expenditure in sampled projects averages 0.6% of total project cost, far below the 2.5% to 4% recommended by international safety management standards. The absence of a mandatory H&S plan submission requirement in Kano State's building permit process is identified as a systemic gap. The study reveals a significant negative correlation between documented H&S expenditure and accident frequency rates. Recommendations include regulatory reform requiring H&S cost plans as part of tender documentation, training of quantity surveyors in safety cost planning, and awareness campaigns on the economic benefits of proactive safety investment. This research addresses a critical practice gap in the North West's construction sector. Keywords: health and safety, cost management, Kano State, construction industry, quantity surveying