State governments across Nigeria have left ₦264.12 billion in Universal Basic Education Commission (UBEC) matching grants unspent, even as pupils in public schools continue to face dilapidated classrooms, overcrowding and shortages of essential learning materials.
The figures, contained in UBEC’s 2025 Annual Report, showed that the funds had been disbursed to State Universal Basic Education Boards but remained unspent in government accounts as of July 21, 2025, when the commission conducted financial monitoring visits across the states and the Federal Capital Territory.
The development has raised concerns about the management of public education funds and the pace at which governments are addressing the infrastructure challenges confronting basic education.
Benue, Imo, Osun Top the List
Benue State recorded the highest unspent balance, with ₦19.18 billion, followed by Imo State with ₦14.12 billion and Osun State with ₦14.02 billion.
Kwara State had ₦13.99 billion, while Delta State recorded ₦13.40 billion. Together, the five states accounted for ₦74.72 billion, representing approximately 28.3 per cent of the total unspent grants.
Other states with substantial balances included Borno, with ₦13.20 billion; Anambra, ₦12.67 billion; Kano, ₦12.15 billion; Adamawa, ₦11.38 billion; and Gombe, ₦11.09 billion.
The report also listed the Federal Capital Territory with ₦5.67 billion in unspent funds.
However, the figures reflect the position recorded during the commission’s monitoring exercise in July 2025 and do not necessarily represent the current balances. The report also did not establish the reasons for every state’s failure to utilise the funds.
Schools Continue to Struggle
The revelation comes amid persistent concerns about the condition of public schools, where some pupils learn in deteriorating buildings, overcrowded classrooms and makeshift structures.
In Benue State, some school facilities have reportedly suffered damage from years of insecurity, while communities continue to seek government intervention to rebuild or renovate affected buildings.
In Kwara State, reports of broken classroom ceilings, damaged windows, inadequate furniture and incomplete renovation projects have also highlighted the challenges facing public education.
The national learner-to-classroom ratio was reported at 60.1, significantly above the benchmark of 35 learners per classroom, although the underlying education statistics have limitations because not all schools submitted data.
The unspent grants could support approved projects such as classroom construction and renovation, provision of desks and instructional materials, sanitation facilities and teacher development. However, determining the exact number of projects the money could deliver would require detailed budgets and project costs.
Falana Calls for Accountability
Human rights lawyer Femi Falana, SAN, criticised the failure to utilise funds intended to improve basic education, accusing state governors of neglecting the needs of disadvantaged children.
He urged state governments to deploy released intervention funds and fulfil the requirements for accessing counterpart grants.
The lawyer also referred to a Federal High Court judgment concerning governments’ obligations to provide free, compulsory and universal basic education, stressing the need for greater accountability in the management of education funds.
How UBEC Matching Grants Work
UBEC administers federal intervention funding to support basic education across Nigeria.
Under the matching-grant arrangement, state governments generally provide counterpart funding equivalent to 50 per cent of the relevant project cost and submit approved action plans to access the federal contribution.
The funds are intended to support approved education projects, including school infrastructure, learning facilities and other interventions aimed at improving access to quality basic education.
The ₦264.12 billion reported as unspent is distinct from grants that states may be unable to access because they have not provided the required counterpart funding.
The figures raise questions about project planning, procurement, contract execution and the capacity of state education agencies to implement approved programmes within reasonable timelines.
Questions Over Responsibility
The unspent balances span different administrations, meaning responsibility cannot automatically be assigned solely to the governors in office when UBEC conducted its monitoring visits.
Determining accountability requires information about when each tranche was released, the administrations that received or inherited the funds, the projects approved and the expenditure incurred.
State governments and their education boards are expected to account for the status of the grants, including whether contracts were awarded, projects commenced or completed, and whether any funds were subsequently returned or reallocated under applicable rules.
The report does not, by itself, establish that the money was stolen or diverted. It indicates that the funds remained unspent at the time of the monitoring exercise.
Nevertheless, the scale of the reported balances has renewed calls for stronger oversight and timely implementation of education projects to ensure that public funds deliver tangible improvements in schools.
