Program Budgeting Analysis of Education and Health Sectors

This brief aims to deepen stakeholders’ understanding of the sources of funding and how money is allocated to and spent in the social sectors of health and education, which are critical for pro-poor growth and poverty alleviation. 


Publication Date: March, 2012

Volume Number: 1 Issue 4

Document Size: 4 pages


This policy brief discusses how the public expenditure benefits the rich more than the poor. The full study analyses the incidence of public expenditures in the Nigerian education and health sectors revealing that more of children enrolled in primary schools are from poor households. This is in contrast to public expenditure on secondary and tertiary education which benefits richer households. Further analysis in the health sector show that the poorest households were the least likely to report sickness and seek treatment, making them minority users of the government health services. The wealthiest households, however, are the main users of health facilities. Another analysis known as progressivity and targeting test, was carried out using benefit concentration curves for both sectors. The results show that Nigeria’s in-kind subsidy is poorly targeted.

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