Linear Programming for Budget Allocation in State Universal Basic Education Boards in Gombe State

Efficient allocation of the Universal Basic Education grant across competing education investment priorities is a critical planning challenge for state management boards operating under fiscal constraints in Nigeria's North East geopolitical zone. This study applies linear programming to optimise the annual budget allocation of the Gombe State Universal Basic Education Board across six expenditure categories: classroom construction, teacher training, instructional materials, school feeding, sanitation facilities, and administrative operations. Budget allocation data for the period 2020 to 2023 are obtained from the SUBEB and compared against the performance impact of each expenditure category on key education outcome indicators including net enrolment rate, completion rate, and learning assessment scores from the National Commission for Mass Literacy surveys. Objective function coefficients are estimated using a panel regression of outcomes on expenditure shares. The LP model maximises a weighted composite education outcome index subject to categorical minimum expenditure thresholds mandated by UBEC guidelines and a total budget constraint. Sensitivity analysis evaluates how changes in the UBEC grant disbursement amount alter the optimal allocation mix. Results indicate that reallocation of 12 percent of current administrative expenditure to teacher training and instructional materials increases the composite outcome index by 19 percent. The study provides an evidence-based resource allocation framework for basic education management in the North East zone. Keywords: linear programming, budget allocation, universal basic education, Gombe State, education outcomes.