Kano directed the largest share of its first-half expenditure to health among 34 Nigerian states in BudgIT's review, making the ranking a measure of budget priority rather than spending size.
Health represented 19.7% of Kano's actual spending through June. Kebbi's share was 12.5%, followed by Jigawa at 11.6%. BudgIT said Rivers and Osun's reports were unavailable at the time of its analysis.
In naira terms, Lagos recorded the largest health outlay in the comparison, at ₦119.51 billion. Kano ranked second with ₦79.17 billion. Kano's second-quarter budget report recorded ₦401.06 billion in total spending through June.
The percentage and the naira ranking measure different things: the share compares health spending with a state's overall expenditure, while the naira figure shows the amount spent. The comparison adds a health measure to EconoTimes' earlier coverage of first-half education spending across 34 Nigerian states, a separate budget category.
Kano's third-quarter report uses an administrative classification for its Ministry of Health. Under that classification, the state recorded ₦138.96 billion in spending during the first nine months of 2026, equal to 64.7% of its ₦214.84 billion allocation. Total state spending for the period was ₦597.06 billion. The BudgIT comparison covers the first half; the state report adds July through September.
The 64.7% figure compares health spending with its allocation, while 19.7% compares health outlays with all actual state spending through June. Their periods and denominators differ, so the percentages describe separate measures.
BudgIT said stronger public scrutiny should examine how health budgets are carried out and what services they support. Kano says it publishes budget implementation reports within 30 days after each quarter ends; the next report is expected to provide the fourth-quarter spending update.
