Over N250bn UBE matching grant unutilised by state govts — Executive Secretary

The Executive Secretary of Universal Basic Education Commission (UBEC), Dr Aisha Garba, has expressed concerns that over N250 billion intervention funds disbursed to state governments are still being retained as unutilised in the coffers of the 36 States Universal Basic Education Boards (SUBEBS) & Federal Capital Territory (FCT-UBEB).

Garba disclosed this on Monday while declaring open a 3-day Financial Management Training organized for fund managers of State Universal Basic Education Boards (SUBEBs) in the 36 States and FCT, including SUBEBs Directors of Finance and Accounts, Heads of Internal Audit, and Matching Grant Desk Officers on efficient and effective management of the UBE intervention funds.

The theme of the training programme is “Efficient and Effective Management of UBE Intervention Fund, a key to Successful Basic Education Service Delivery”.

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She lamented that the basic challenge is still not only accessing the UBE matching grant but also the failure of some of the State governments to properly utilise the fund for the purpose of development of infrastructure and improvement of the teaching and learning conditions in schools across the country.

Garba who was represented by the Deputy Executive Secretary (Technical), UBEC, Razaq Olajuwon Akinyemi, highlighted the importance of the training programme, saying the theme resonates with the Commission’s commitment to continuous improvement in the management of basic education funds in respective states and ensuring that all financial resources allocated for UBE delivery is properly managed and effectively utilized for intended purposes.

The UBEC boss revealed that between January and June 2025 (6 Months), the sum of N92.4 billion, being UBEC matching grant, has been accessed by 25 States and FCT.

She further disclosed that the Commission disbursed N19 billion, being the 2023/2024 Teacher Professional Development (TPD) fund, to 32 States & FCT, and N1.5 billion School-Based Management Committee (SBMC) School Improvement Programme (SBMC-SIP) fund to 1,147 communities in the 36 States and FCT.

She recalled that on her assumption of duty in January 2025, her first official assignment was the supervision of the conduct of 46th Financial Monitoring of the utilisation of the FGN-UBE Intervention Fund in the North Central Region.

Garba said: “The exercise offered me the opportunity to identify some of the lapses associated with the management of the UBE funds at the State level such as slow access of UBE Matching Grant, slow utilisation of the fund, non- compliance with the fund utilisation guidelines, diversion of fund, non- deduction and remittance of taxes, non-compliance with the due process in the award of contracts for the execution of basic education projects as well as non-adherence to the approved Action Plan, to mention a few.

“In a bid to address these challenges, which I encountered firsthand, I initiated the review of the Utilisation Guidelines, developed a new template for the preparation of SUBEB Action Plans, and approved various capacity-building activities nationally and internationally for both UBEC and SUBEB personnel.

“I note with delight that this modest effort, in addition to our continuous engagement for improved practices in this regard, has led to increased access to the UBE fund by States.

“Accordingly, I am glad to inform this gathering that between January June, 2025 (6 Months), the sum of N92.4b being UBE Matching Grant has been accessed by Twenty-Five (25) States and FCT Furthermore, the Commission disbursed N19b being the 2023/2024 Teacher Professional Development (TPD) fund to Thirty-Two (32) States & FCT and N1.5b SBMC School Improvement Programme (SBMC-SIP) fund to 1,147 communities in the 36 States and FCT.

“While the above achievement reflects a significant gain, the basic challenge still remains not only accessing the remaining UBE Intervention Fund, but importantly, the slow utilisation of the Fund with over N250b still being retained as unutilised in the coffers of the 36 SUBEBS & FCT-UBEB as at today.

“This training therefore seeks to equip the fund managers with the skills required for making the necessary changes so as to address the challenge from issues of access, to timely utilisation as well as effective oversight and accountability at the grassroots. As many of you are aware, this training is not the first of its kind,” she stated.

Garba, however, noted that the Commission has, over the years, been consistent in its efforts to strengthen the financial management capacities of SUBEB officials through periodic training and retraining programmes.

According to her, these engagements have served not only as knowledge-sharing platforms but also as opportunities to align the financial operations of SUBEBs with the UBE mandate and ensure global best practice.

“This edition of the training is thus another critical milestone in our collective pursuit of ensuring transparency, accountability, and prudence in the management of public resources entrusted to us for the delivery of quality basic education.

“That is why we have carefully ensured that this particular training is expected to cover a range of pertinent areas including the new template for preparing SUBEB Action Plans, Overview of the Nigerian Tax Reforms Act, 2025, financial infractions, violations resulting in audit queries & red flags in the execution of UBE funded projects, Procurement Procedures, and maintenance of financial records, among others,” she added.

She reminded the participants that it is not the quantum of funds deployed to States that matters, but rather how efficient and effective the fund managers are in utilizing same for the benefit of the target learners.

She emphasised that the goal of UBEC is to ensure that participants understand and carry out the very crucial responsibility of ensuring that every naira allocated to the UBE programme is accounted for and effectively utilized in ways that add value and have a positive impact on the learning outcomes of the Nigerian child.

“To this end, I commend the resource persons that have accepted our invitation to lead the sessions and also urge them to be very professional in delivering the training content. I am confident that your wealth of experience and guidance will no doubt enrich the quality of this programme.

“I also charge all participants to be attentive, engage fully, and take advantage of this opportunity to ask questions, share experiences, and network with your counterparts across states,” she stated.

The Executive Secretary encouraged all participants to approach the training with an open mind, recommit to the principles of transparency, accountability, and excellence in service delivery, while urging them to embrace new perspectives that will improve our performance as UBE fund managers, going forward.