No fewer than 30 state governments of the federation have spent ₦986.64bn on recurrent expenditures, including refreshments, sitting allowances, travelling, utilities amongst others in the first three months of 2024.
The states’ budget implementation reports, which were obtained from Open Nigerian States, a website supported by BudgIT that acts as a repository for public budget data, were analysed for the first three quarters of the year.
Punch examined budget implementation data from thirty states. Data for six states were not available.
Benue, Imo, Niger, Rivers, Sokoto and Yobe States were the ones without Q 1, 2024 data. 
According to the report, 30 states spent ₦5.1bn on refreshments for guests, ₦4.67bn on sitting allowances to government officials, ₦34.63bn on local and foreign travel expenses, and ₦5.64bn on utility bills, amounting to ₦50.02bn in the first three months of 2024.
The general utilities include electricity, internet, telephone charges, water rates, and sewerage charges, among others.
The sub-nationals also paid ₦405.77bn as salaries to their workers.
Other recurrent spending items covered in the report included the amount spent on foreign and domestic travel, internet access fees, entertainment, foodstuff, honorarium/sitting allowance, wardrobe allowances, telephone bills, electricity charges, stationery, anniversaries/special days, welfare, aircraft maintenance, and more.
In the first three months of 2024, Abia State spent ₦10.92bn on its recurrent expenditures, including ₦165.38m on refreshments and feeding, ₦39.26m on utilities, ₦214.57m on sitting allowances, ₦127.1m on local and foreign travels, among miscellaneous expenses.
During this period, Adamawa State expended ₦23.7bn on recurrent expenditures with ₦287.61m spent on refreshments and feeding, ₦109.62m on utilities, ₦79.57m on sitting allowances, ₦768.77m on local and foreign travels.
For Akwa Ibom State, recurrent expenditure gulped ₦46.85bn, which included N4.46m on refreshments and feeding, ₦223.32m on utilities, ₦6m on sitting allowances, ₦214.61m on local and foreign travel.
Anambra State disbursed N9.91bn for recurring expenses with ₦78.18m on refreshments and feeding, ₦32.52m on utilities, ₦42.09m on sitting allowances, ₦188.39m on local and foreign travel.
Also, recurrent expenditures cost Bauchi State Government ₦35.75bn with ₦397.58m going to utilities, ₦50.8m on refreshments, ₦287.11m on allowances, and ₦413.56m on trips.
Bayelsa State spent ₦35.1bn on recurrent expenditures, comprising ₦28.4m on utilities, ₦156.14m on refreshments and ₦279.99m on trips.
Similarly, Lagos State disbursed ₦189.62bn for recurrent expenditures, including ₦1.21m for refreshments, ₦383.12m for utilities, sitting allowances costing ₦52.79m and ₦633.37m on travels.
Borno spent ₦18.79bn, Cross Rivers (₦17.44bn), Delta (₦68.68bn), Ebonyi (₦14.95bn), Edo (₦32.32bn), Ekiti (₦32.8bn), Enugu (₦7.51bn) and Gombe with ₦20.89bn.
Within the same period, Jigawa State spent N15.52bn on the recurrent expenditures, Kaduna expended ₦34.69bn, Kano (₦34.41bn), Katsina (₦21.87bn), Kebbi (₦11.67bn), Kogi (₦37.4bn), Kwara (₦24.34bn), Nasarawa (₦18.61bn), Ogun (₦47.12bn), Ondo (₦31.12bn), Osun (₦24.39bn), Oyo (₦40.12bn), Plateau (₦24.70bn), Zamfara (₦13.46bn), and Taraba (₦20.93bn).
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