KATSINA STATE DEEPENS PUBLIC FINANCE REFORMS

OFFICE OF THE ACCOUNTANTANT GENERAL OF THE STATE

This is an office responsible for public finance management of the state headed by Accountant General which has recorded the following achievements

Financial Prudency and Effective Fund Management

This administration has demonstrated exceptional financial prudence through the effective management of public funds through TSA implementation initiatives. Idle funds were strategically invested in interest-bearing bank accounts, generating over ₦4 billion in additional revenue. These proceeds were utilized to finance the construction of the road from Kofar Yandaka to Filin Polo in Katsina, underscoring the hallmarks of its financial prudence and promoting infrastructural development for the benefit of the people.

Enhancing Timely Project Financing

This Administration has succeeded in timely financing its developmental project most of which are now fully utilized among which are:

Dualization of Katsina Central Mosque, Dualization of Waterboard – Kofar Sauri-Central Mosque Roundabout

Construction of dual carriage way from Dutsinma road-Kano Road – Mani Road – Daura Road-Yan Daki Road,

Rehabilitation Of Shargalle- Dutsi – Ingawa Road

Construction of Smart secondary school Radda

Construction of Agricultural Mechanization Centre

Construction of Dialysis Center

Capacity Building and Professional Development

Recognizing that sustainable reform depends on a skilled workforce, the Office of the Accountant General organized two intensive training programmes for 30 accountants, auditors, and budget officers. The trainings focused on compliance with the International Public Sector Accounting Standards (IPSAS) and equipped participants with modern skills and tools for transparent financial reporting and enhanced accountability.

In addition, the Office of the Accountant General, in collaboration with the Nigeria Revenue Service (NRS), organized an interactive capacity-building session in May 2026 for finance personnel on the implementation of the new tax reforms. The programme enhanced staff knowledge and strengthened the State’s capacity for effective tax administration and compliance.Top of Form

Bottom of FormPriotization Of Staff and Students Welfare/Benefits

Over 4000 staff have benefited from the disbursement of refurbishing loan by the state government withing the period of 2024-2026. And also, in recognition of the importance of education, this administration approved a 100% increase in student scholarship awards. This significant intervention is aimed at reducing the financial burden on students and enhancing access to quality education and a conducive learning environment.

Compliance with Requirement for Accessing Performance Based Funding

Through improved financial management and accountability, the State Government consistently met the requirements for accessing performance-based grants, including the State Action on Business Enabling Reforms (SABER) programme. The State successfully secured grants amounting to billions of naira, which were deployed to various capital projects designed to improve the living standards of the people of Katsina State.

Furthermore, the State strengthened its development financing framework through effective debt planning, sustainability assessments, and risk management practices. Capacity-building initiatives on debt analysis, reporting, and financial management were undertaken.  And also, the engagement of consultants to reconcile the State’s debt portfolio which resulted in the elimination of excess deductions and the recovery of funds through reduced future deductions.

Prompt Payment of Salaries, Pension and Gratuity

Governor Radda’s administration commits in prompt payment of salaries between the 22nd to 25th of every month—an achievement that has fostered staff morale and productivity across the civil service.

Furthermore, the Government’s compassion extends to retired civil servants. Over ₦21 billion in outstanding gratuities have been cleared, and pension payments remains consistent between the 22nd to 25th of every month. Similarly, between 2023 and 2024 alone, total pension and gratuity disbursements rose from ₦16.4 billion to ₦17.9 billion—a clear demonstration of fiscal responsibility and empathy for the State’s workforce.  As at date, all outstanding Gratuity has been settled accordingly.

Construction of Treasury House

In a move to institutionalize efficiency, Governor Radda initiated the construction of a modern Treasury House to serve as the operational hub for the Accountant General and his financial management team. The project, is completed to enhance coordination and streamline treasury operations while awaiting commissioning in due course.

Conversion of Sub-Treasury Offices to Zonal Efficiency Offices

This administration had succeeded in converting the 6 Sub-Treasury Offices in to Zonal Efficiency Units in compliance with the Federal ministry of finances directives of 2016 as well as the renovation which is approved in the 2026 Budget.

Timely Preparation and Publication of Annual Financial Statement

The Administration of Malam Dikko Umaru Radda, PhD, has set a new benchmark in the timely preparation and publication of annual financial statements. These reports are made available in both hard copy and accessible via  Katsina State official website, thereby promoting transparency, accountability, and public access to government financial information.

Governor Dikko Umar Radda’s reforms have not only modernized Katsina’s financial management framework but also set a new benchmark for accountability and service delivery in governance. His commitment to prudent resource management continues to strengthen public confidence and drive sustainable growth across the State.

KATSINA STATE INTERNAL REVENUE SERVICE

This parastatal under the auspices of Honorable Commissioner Ministry of finance is responsible for revenue Administration and generation of the state headed by the Executive chairman which has recorded the following achievements

Revenue Performance Trajectory

KTIRS has fundamentally transformed the state’s fiscal architecture through rigorous automation, policy harmonization, and informal sector integration. The Service has achieved record-breaking revenue collection growth, laying an independent financial foundation for Katsina State’s infrastructure. The central achievement of this administration is the reversal of sub-optimal internally generated revenue (IGR) through aggressive leakage blocking and taxpayer base expansion, which led to increase in revenue base as shown in table below:

The analysis of table 1 shows that:

KTIRS generated 9,414,518,546.86 as revenue in the year 2023.

2024 Fiscal Surge: KTIRS successfully drove the state’s total annual IGR to ₦19.78 Billion in 2024. This represents a massive increase of 210% as against 2023 revenue generated.

2025 Revenue Optimization: KTIRS optimized the state’s total annual IGR to ₦27.23 Billion in 2025. This represents a massive increase of 289% as against 2023 revenue generated.

Strategic 2026 Sovereign Revenue Target: The Service is strictly executing its institutional roadmap to scale independent annual IGR to ₦41.15 billion by the close of 2026, completely insulating the state’s recurrent expenditures from volatile Federal Allocation (FAAC) dependency.

Structural Reforms & Technology Deployment

The transformation of the state’s revenue profile was accomplished by completely modernizing collection infrastructure through:

Mandatory Cash Elimination Policy:

KTIRS instituted a strict ban on physical cash collections across all 34 Local Government Areas (LGAs), redirecting 100% of tax payment to formal banking and digital gateways through the deployment of POS terminals and other web base payments channels.

Central Billing System & “Pay Direct” infrastructure:

 the deployment of Central Billing System and Integration with retail financial institutions enables taxpayers to seamlessly settle their revenue obligations via instant-verifiable e-invoices and web-based payment channels.

Decentralized ICT Empowerment: The Service digitally equipped its staff members by deploying over 50 complete computer systems and specialized hardware at Headquarters and Area Revenue offices (ARO) within the State.

Digitization of Revenue Administration:

E-TCC and E-filling of Tax Returns:

The Service through digitization of the revenue administration in the year 2024, recorded a paradigm-shift from manual filing of returns by taxpayers to electronic filing (e-filing) as well as processing and issuance of electronic Tax Clearance Certificate (e-TCC). Under this digital initiative, 15,382 taxpayers were directly assessed, generating ₦826,466,031.00 in direct revenue. Similarly, 13,567 Tax Clearance Certificates (e-TCC) were issued to compliant taxpayers and ₦293,713,001.11 was successfully collected as Withholding Tax in the year under review.

Motor License Automation: the service recorded success by introducing automative motor license V-Central application system. This initiative succeeded in simplifying the registration and renewal of Motor Vehicles and Motorcycles users in the State.

Revenue Automation of Commercial Transport Operators:

To modernize presumptive tax administration, the Service automated revenue collection for commercial motorcyclist and tricycle (Okada and Keke Napep) operators across the State. By deploying Point of Sale (POS) terminals for daily payments, this initiative simplifies compliance, enhances convenience, and provides a seamless method for transport operators to meet their tax obligations.

Deployment of Data Management Analytics System (DMAS):

The Service in collaboration with Joint Revenue Board (JRB) deployed DMAS for taxation of high networth taxpayers in order to ascertain their actual income due to the current Tax Reform in the Country that exempted most of the Low-income taxpayers from taxation.

Informal Sector Harmonization & Tactical Interventions

Historically untaxed, the state’s extensive informal agricultural and commercial landscape was systematically targeted through protective regulatory mechanisms:

Digital Point-of-Sale (POS) Integration: Rural weekly economic revenue centres such as Charanchi, Funtua, Mashi, Maiadua Markets and others, were migrated to POS terminals for digital revenue collection operated by certified vendors under the supervision of the officials of the KTIRS.

Consolidated Digital Demand Note System:

 Introduction of unified digital demand notes tax codes eliminated predatory double-taxation, protecting small-scale merchants while ensuring transparent treasury delivery.

Agricultural Trade Standardization:

Clear, publicly accessible rate sheets for livestock and agrarian transit were established, eliminating arbitrary collection vulnerabilities on major revenue centres.

4. Tax Net Expansion and Future Data Roadmap

LGA Business Premises Enrolment:

 KTIRS conduct routine comprehensive mapping drive to register and legally capture all operating business premises across the state.

Enterprise Data Warehouse:

 A state-of-the-art database is currently being developed to maintain profiles on all Micro, Small, and Medium Enterprises (MSMEs) within Katsina State for precise revenue forecasting.

Table 2.

KEY PERFORMANCE REVIEWS:

Fiscal Catalyst Pillar

Pre-2024 Legacy System

2024–Date Modernized Status

Policy Objective Achieved

Peak Monthly Collection

₦1.2 billion

Exceeded ₦3.4 Billion

Total Leakage Elimination

Primary Payment Mode

Manual Paper Receipts

100% Digital / Bank Settlement

Eradication of Vault Divergence

Marketplace Oversight

Unregulated Intermediaries

Real-time Monitored POS Devices

Capture of Rural Agrarian Economy

Fiscal Independence Index

High FAAC Dependence

Accelerating Toward ₦41.15B IGR Target

Self-Sustainability

FISCAL RESPONSIBILITY COMMISSION

The Fiscal Responsibility Commission (FRC) was established in Nigeria vide Act No.31 of 2017 to Promote Transparency, Prudence and Accountability in Government financial management. It regulates Public Spendings, controls irresponsible borrowing and oversees the budgeting process across all tiers of government.

Fiscal responsibility commission ensures that government Ministries, Departments and Agencies (MDA’s) comply with fiscal rules particularly regarding Medium-Term Expenditure Framework (MTEF). It further ensures that government owned enterprises properly remit their operating surpluses to the Consolidated Revenue Fund (CRF). It collaborates with agencies like the Independent Corrupt Practices and other Related Offences Commission (ICPC) to bolster oversight, information sharing and prosecution of fiscal abuses.

Establishment of Fiscal Responsibility Commission in Katsina State

Katsina State Government established Fiscal Responsibility Commission through Law No.12 of 2017 but its composition was not constituted until 2024 by the Administration of Malam Dikko Umaru Radda, PhD, CON.

Functions of the Commission:

Formulate and provide general policy guideline for the discharge of the functions of the Commission;

Superintend the implementation of the policies of the Commission;

Appoint for the Commission, such number of employees as may, in the opinion of the Commission be expedient and necessary for the proper and efficient performance of its functions:

Determine the terms and conditions of service in the Commission including disciplinary measures for the employees of the Commission;

Fix the remuneration, allowances and other benefits of the employees of the Commission in accordance with the Salary Structure Prevailing in the State;

Do such other things, which in its opinion are necessary to ensure the efficient performance of the functions of the Commission;

Regulate its proceedings and make Standing order with respect to the holding of its meetings, notice to be given, the keeping of minutes of its proceedings and such other matters as the Commission may from time to time determine;

Monitor and enforce the provisions of this Law and by so doing promote the economic objectives contained in Section 16 of the Constitution;

Determine such standard practices including interstate good practice that will result in greater efficiency in the allocation and management of public expenditure, revenue collection, debt control and transparency in fiscal matters;

Undertake fiscal and financial studies, analysis and diagnosis and disseminate the result to the general public;

Make rules for carrying its functions under this Law; and

Perform any other function consistent with the promotion of the objectives of this Law.

Responsibilities of the Commission

To discharge our responsibilities as a commission we request all MDAs to provide their monthly Transactional Returns to the Commission. All the three (3) Permanent Commissioners were assigned MDAs as scheduled Commissioners. These are all in addition to the approved check list.

The Commission also collaborate and synergize with the State House of Assembly, the Ministry of Finance; and office of the Accountant General. The Commission also sought for collaboration and partnership with the State Public Complaints and Anti-Corruption Commission for the accomplishment of the objectives of which both Commissions were established.

OFFICE OF THE TECHNICAL ADVISER ON TSA IMPLEMENTATION

This office under the auspices of Honorable Commissioner Ministry of finance is responsible for coordinating the activities of the Treasury Single Account (TSA) implementation in the state, headed by the Technical Adviser which has recorded the following achievements

Treasury Single Account (TSA) Implementation Progress Report

In line with the public finance reforms of the State Government and its commitment to improve visibility of revenue collections, Streamline Budgeting and Expenditure control as well as to enhance transparency and accountability in public finance management, the Executive Governor of the State introduced Treasury Single Account Policy in 2023. This move aligns with the State Government commitment to E-Governance routed through Build your Future Blueprint.

To achieve this stride, the Governor issued an executive order for consolidating all revenue accrued to the State into one single account. This decision aligns with the provision of section 120 of 1999 constitution. It also supported the provision of section 16(e) and 17(2) of Katsina State Revenue Administration Law 2023 (Amended) that “there shall be a single revenue account in the state for the payment of all IGR.”

Subsequently, on 21st August 2023, a committee formed to chart a Roadmap for the Implementation of Treasury Single Account in the State was inaugurated. The 12-Men Committee had Muhammad Aminu Isyaku as Chairman and Dr. Salisu Ladan as the Secretary to the Committee. The terms and reference of the Committee among others was to develop a framework for successful Implementation of Treasury Single Account Scheme in the State. This Committee visited other states to Review the implementation scheme for possible adoption. After a careful review, the committee deliberated and submitted its report in October, 2023. In 2024 TSA partial implementation policy took effect, while full scale implementation took effect on 1st January, 2026.

Katsina State TSA Scheme

Treasury Single Account scheme in Katsina state concerns with the process of consolidating revenue collection into a single accounts/subaccount, fund disbursements (Expenditure) linked to budget releases to enhance seamless financial procedures, cash management and plug leakages. Katsina State Government adopted the Centralized TSA Design, where Main TSA account and Sub accounts were domiciled in one Money Deposit Bank to ease operation. The TSA scheme has four components: E-collection; E-payment, E-budget and Digital infrastructure.

E-Collection:

This streamlines revenue collection process. Tax payers pay revenue real time at the comfort of their homes through Katsina Revenue Management System. The Payer visits the website or relevant MDAs to generate invoice online and then proceed to any bank branch, use online banking services, ATMs, Transfers or Wallet to make payment instantly.

E-Payment:

The state Government provided Katsina State Integrated Finance Management Information System (KIFMIS) to streamlines financial procedures. Budget releases are sent electronically to MDAs and office of the Accountant General and payment vouchers are generated and prepared real time to process payment. Thus, the voucher verification, review and approval is done online real time to fasttract the payment process. A contractor, therefore can be paid within 48 hours after approval was granted. Unnecessary delays, tendency of corruption were minimized and controlled.

E-Budget:

In Katsina State all revenue collection and expenditures are tied to budget provision. E budget system provides seamless budget performance tracking for revenue and expenditures. It enhances expenditure control and revenue collection in line with best international fiscal responsibility policies. Budget performance reports can be accessed online real time on daily, monthly, quarterly, half yearly or yearly basis.

Digital Infrastructure:

To streamline the migration to E-collection, E-payment and E-Budgeting in the State financial Ecosystem, the State Government to provide three Solution Service Providers (SSPs) to facilitate TSA Scheme implementation. These consultants deployed Katsina State Revenue Management Information System (KTRIMS) for revenue collection and central billing system; Katsina state Integrated Finance Management Information System (KIFMIS) for payment and Budget process. Other payment Solution Service Providers were engaged to provide payment and support services. In addition, Laptop computers, internet connectivity modems were provided and distributed to ensure smooth TSA takeoff.

Creation of the Office of the Technical Adviser on TSA Implementation

The office of the technical adviser was created in July, 2025 to ensure smooth and sustainable implementation of the TSA Policy in the State.  This is one of its kind in the history of Northern Nigeria if not in Nigeria as a whole.

This office was mandated to:

 Ensure full implementation of TSA in the State through review of current processes, operations and modalities.

Develop a robust revenue collection platform to ensure all MDAs adopt E-payment linked to the TSA and budget Execution System.

Oversee development of Expenditure management System, encompassing approval process, payment mechanisms and tracking workflows.

trengthen Internal Control System, Training and Technology Engagement

Monitoring, Evaluation and Regular Progress reporting to the Executive Governor.

Capacity Building/Training

TSA is a new phenomenon that requires continuous training and retraining, therefore, training at different layers and themes were conducted to ensure smooth take off of the TSA implementation policy. More than 500 TSA users were trained by professionals on how to use deployed systems from across MDAs in the state.

Collaboration with Other Agencies

To ensure seamless public finance management process.  Office of the Technical Adviser collaborates with other parastatals

Conclusion

Katsina State’s PFM reforms directly operationalize Gov. Radda’s blueprint by linking naira to impact. Expenditure control and TSA plug leakages, IPSAS and Audit reforms enforce accountability, while revenue innovation funds the “Future” projects without over-borrowing.

The responsibility matrix is clear: Ministry of Finance drives policy, Accountant General enforces compliance, KTIRS expands revenue, Debt Management Office ensures sustainability, and Fiscal Responsibility Commission monitors discipline.

Sustaining these gains will require continuous political will, MDAs capacity building, and citizen oversight — the three guardrails Governor Radda identified in the blueprint.

Bello H. Kagara is the Honorable Commission Ministry of Finance we atl fees