Intergovernmental Relations and Education Financing in Nigeria: A Study of Kaduna State

This study analyses the dynamics of intergovernmental relations and their implications for education financing in Kaduna State, North West Nigeria. Education financing in Nigeria operates within a complex intergovernmental framework involving the federal government, the Universal Basic Education Commission, state governments, local government councils, and development partners. Tensions and coordination failures between these actors have produced chronic funding deficits and fiscal unpredictability in state education systems. Kaduna State, which has undertaken several education reform initiatives in recent years, provides a compelling case for examining how intergovernmental fiscal relations shape educational investment and outcomes. The study employs a mixed methods design, drawing on budget documents, financial records, and interviews with 30 senior education finance officials at state and local levels, supplemented by a survey of 120 school administrators. Data are analysed using descriptive statistics, document analysis, and qualitative thematic coding. The study draws on the Fiscal Federalism Theory and the Nigerian constitutional framework. Findings reveal that delayed disbursements from the federal government, arbitrary local government deductions, and lack of medium-term expenditure frameworks are the primary dysfunctions in Kaduna's education financing architecture. Recommendations include the establishment of an Education Finance Transparency Committee and the implementation of multi-year education budget planning in Kaduna State. Keywords: intergovernmental relations, education financing, fiscal federalism, Kaduna State, educational planning.