For recurrent expenditure, the government spent N89.3 billion as against N113 billion, representing 79 per cent performance with a shortfall of N23.8 billion.
On revenue performance, the government realised N255.2 billion as against the N309.9 billion projected, representing 82.2 per cent performance with a variance of N54.7 billion.
The recurrent revenue, made up of government share of Federation Allocation Account Committee and Internally Generated Revenue (IGR) was N150.3 billion as against N157.7 billion, representing 95.3 per cent performance with a variance of N7.5 billion.
The government share of the Federation Account Allocation Committee (FAAC) was N90.3 billion as against N83.2 billion, representing 108.5 per cent performance with an increase of N7.5 billion.
The IGR was N59.98 billion as against the N74.5 billion, representing 80.5 per cent performance and leaving a variance of N14.6 billion.
The report also shows that transfer to Capital Account amounted to N103.5 billion as against N87.3 billion, representing 118 per cent performance and recording an increase of N16.3 billion.
Capital receipt, made up of Aid and Grant, and Capital Development Fund (CDF) Receipt for the year amounted to N62.3 billion as against N109.6 billion, representing 56.9 performance with a variance of N47.2 billion.
Aid and Grant were N40.3 billion as against N63.3 billion, representing 63.6 per cent performance with a variance of N23 billion, while CDF was N22.1 billion as against N46.3 billion, representing 47.7 per cent performance.
On revenue generation by Ministries, Department and Agencies (MDAs), the Ministry of Finance led with N143.6 billion, representing 96.2 per cent of the N149.3 billion targeted for the year.
Kaduna State Internal Revenue Service also generated N35.3 billion, representing 117.7 per cent of the N29.9 billion target, recording an increase of N5.3 billion.
Similarly, Kaduna State Urban Planning and Development Authority generated N2.1 billion as against N3.6 billion while Kaduna Geographic Information Management Service generated NN5.1 billion against N12.5 billion target.
On expenditure performance, the health sector recorded 84.2 per cent performance with N31.3 billion expenditure against the N37.2 billion budgeted for the year.
The Ministry for Health spent N17.4 billion as against the N18.8 billion budgeted, representing 92 per cent performance.
The ministry was followed by the State Primary Health Care Board, with N8.7 billion against N9 billion, representing 96 per cent performance.
The education sector also recorded a budget performance of 82.9 per cent with N66.2 billion expenditure against the N79.9 billion allocated to the sector for the year.
The State Universal Basic Education Board spent N20.1 billion out of the N22.6 billion allocation for the year, representing 91 per cent performance.
The Ministry of Education followed with an expenditure of N33 billion out of the N37.3 billion allocation for the year, representing 88.4 per cent performance.
Reacting, Yusuf Goje, a public finance analyst, observed that despite the commendable performance of the IGR, many of the revenue-generating MDAs did not meet their targets.
Goje also pointed out that while education, health and public works and infrastructure sub-sectors performed above 80 per cent, the agricultural sector recorded only 50 per cent performance.
He said that the sector spent only N1.2 billion out of its N2.3 billion allocation while describing the development as “very disturbing”, considering the contribution of the sector in the state economy.