Revenue Allocation and Public Expenditure Management in Sokoto State

This study analyses how federal revenue allocations are managed and expended by the Sokoto State Government, located in Nigeria's North West geopolitical zone. As one of Nigeria's poorest states by human development indicators, Sokoto's capacity to translate revenue receipts into tangible developmental outcomes is a critical governance concern. The study employs a documentary analysis design supplemented by structured interviews with 40 senior budget and finance officials in the state government. Financial data from the Sokoto State Ministry of Finance spanning 2020 to 2024 serve as the primary secondary data source. The Fiscal Federalism Theory provides the analytical framework, examining the vertical allocation of revenues and the efficiency of public expenditure. Findings reveal significant recurrent expenditure dominance, with capital expenditure consistently falling below 30 percent of total annual budgets. Personnel costs, including the funding of a bloated civil service and payment of pension arrears, consume disproportionate shares of revenue receipts. Developmental expenditure on education and health is particularly underfunded relative to stated policy priorities. The study recommends rightsizing the civil service through voluntary retirement schemes, adoption of a zero-based budgeting approach, and reorientation of expenditure towards capital investments in human development sectors. Keywords: revenue allocation, public expenditure, Sokoto State, fiscal federalism, budget management.