Where the money goes: Nigeria's states set aside ₦963 billion for climate works in 2025. Just over half was spent.

The Climate Action Index has published Where the money goes, the first report in its money series. It reads the full-year 2025 budget implementation reports of 31 states and follows the capital money each classifies under water supply, environmental protection, waste, pollution, street lighting, forestry and biodiversity.

The states set aside ₦963 billion for climate-related capital works and recorded ₦540 billion as spent by year-end (56%). Environmental protection and water supply take 94% of the money; trees, forests and biodiversity receive about 1%. Nearly half (₦451 billion) is filed under a residual heading that does not say what is being built. 18 of 31 states spent less than half of their climate budget, and of 468 small project lines under ₦50 million, where village boreholes and ward drains sit, 73% recorded no spending. None of 888 climate project lines states how many people a work is meant to serve.

The report does not rank states. It describes what states' own published records show and sets out what states can publish so that citizens can follow climate money to the places and people it is meant to reach.