​Kaduna clears N18bn pension arrears, but total liability remains hidden

Kaduna State says it has cleared about N18 billion of the pension and gratuity arrears inherited by the Uba Sani administration, but has yet to publicly disclose a consolidated figure for its outstanding pension and gratuity obligations as of September 2026. The latest disclosure came after Governor Uba Sani approved N3.659 billion for 1,339 beneficiaries, bringing total pension-related payments by the administration since May 2023 to N21.455 billion for 9,683 beneficiaries, according to the state government. The September payment comprises N515 million for 210 local government retirees under the Defined Benefit Scheme (DBS) and N3.144 billion for 1,129 beneficiaries under the Contributory Pension Scheme (CPS). The CPS beneficiaries comprise 402 retirees from the state service and 727 from local government councils. The administration had previously put the pension and gratuity liabilities inherited in 2023 at approximately N24 billion. On that basis, the reported N18 billion clearance represents about 75 percent of the inherited liability. However, the remaining N6 billion should not be described as Kaduna’s current pension debt because the published figures do not establish whether it represents the entire outstanding portion of the inherited liability or how subsequent obligations have changed the state’s overall pension position. This distinction is important because the N21.455 billion cumulative payment covers pension, gratuity and death-benefit payments made since May 2023, while the N18 billion figure refers specifically to the inherited pension and gratuity arrears. They are therefore not directly interchangeable measures of the state’s outstanding obligations. In April 2026, the state government approved another N4.289 billion for 1,637 beneficiaries, comprising N3.915 billion for 1,392 CPS beneficiaries and N374 million for 245 beneficiaries under gratuity and death-benefit categories. The government said that payment brought cumulative pension-related disbursements under the Sani administration to N17.796 billion for 8,344 beneficiaries at the time. The September approval subsequently increased the reported cumulative payment to N21.455 billion and the number of beneficiaries to 9,683. The figures show continued payments to beneficiaries under both the DBS and CPS, alongside settlements involving gratuities and death benefits. But they do not provide a consolidated snapshot of what Kaduna still owes. The state’s publicly available documents include payment schedules covering retirement gratuities, accrued rights and state and local government pension beneficiaries. These records provide details of individual payment batches, but do not, in the material publicly available, establish a single September 2026 figure for the state’s total outstanding pension liability. For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

The latest disclosure came after Governor Uba Sani approved N3.659 billion for 1,339 beneficiaries, bringing total pension-related payments by the administration since May 2023 to N21.455 billion for 9,683 beneficiaries, according to the state government. The September payment comprises N515 million for 210 local government retirees under the Defined Benefit Scheme (DBS) and N3.144 billion for 1,129 beneficiaries under the Contributory Pension Scheme (CPS). The CPS beneficiaries comprise 402 retirees from the state service and 727 from local government councils. The administration had previously put the pension and gratuity liabilities inherited in 2023 at approximately N24 billion. On that basis, the reported N18 billion clearance represents about 75 percent of the inherited liability. However, the remaining N6 billion should not be described as Kaduna’s current pension debt because the published figures do not establish whether it represents the entire outstanding portion of the inherited liability or how subsequent obligations have changed the state’s overall pension position. This distinction is important because the N21.455 billion cumulative payment covers pension, gratuity and death-benefit payments made since May 2023, while the N18 billion figure refers specifically to the inherited pension and gratuity arrears. They are therefore not directly interchangeable measures of the state’s outstanding obligations. In April 2026, the state government approved another N4.289 billion for 1,637 beneficiaries, comprising N3.915 billion for 1,392 CPS beneficiaries and N374 million for 245 beneficiaries under gratuity and death-benefit categories. The government said that payment brought cumulative pension-related disbursements under the Sani administration to N17.796 billion for 8,344 beneficiaries at the time. The September approval subsequently increased the reported cumulative payment to N21.455 billion and the number of beneficiaries to 9,683. The figures show continued payments to beneficiaries under both the DBS and CPS, alongside settlements involving gratuities and death benefits. But they do not provide a consolidated snapshot of what Kaduna still owes. The state’s publicly available documents include payment schedules covering retirement gratuities, accrued rights and state and local government pension beneficiaries. These records provide details of individual payment batches, but do not, in the material publicly available, establish a single September 2026 figure for the state’s total outstanding pension liability. For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

The September payment comprises N515 million for 210 local government retirees under the Defined Benefit Scheme (DBS) and N3.144 billion for 1,129 beneficiaries under the Contributory Pension Scheme (CPS). The CPS beneficiaries comprise 402 retirees from the state service and 727 from local government councils. The administration had previously put the pension and gratuity liabilities inherited in 2023 at approximately N24 billion. On that basis, the reported N18 billion clearance represents about 75 percent of the inherited liability. However, the remaining N6 billion should not be described as Kaduna’s current pension debt because the published figures do not establish whether it represents the entire outstanding portion of the inherited liability or how subsequent obligations have changed the state’s overall pension position. This distinction is important because the N21.455 billion cumulative payment covers pension, gratuity and death-benefit payments made since May 2023, while the N18 billion figure refers specifically to the inherited pension and gratuity arrears. They are therefore not directly interchangeable measures of the state’s outstanding obligations. In April 2026, the state government approved another N4.289 billion for 1,637 beneficiaries, comprising N3.915 billion for 1,392 CPS beneficiaries and N374 million for 245 beneficiaries under gratuity and death-benefit categories. The government said that payment brought cumulative pension-related disbursements under the Sani administration to N17.796 billion for 8,344 beneficiaries at the time. The September approval subsequently increased the reported cumulative payment to N21.455 billion and the number of beneficiaries to 9,683. The figures show continued payments to beneficiaries under both the DBS and CPS, alongside settlements involving gratuities and death benefits. But they do not provide a consolidated snapshot of what Kaduna still owes. The state’s publicly available documents include payment schedules covering retirement gratuities, accrued rights and state and local government pension beneficiaries. These records provide details of individual payment batches, but do not, in the material publicly available, establish a single September 2026 figure for the state’s total outstanding pension liability. For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

The CPS beneficiaries comprise 402 retirees from the state service and 727 from local government councils. The administration had previously put the pension and gratuity liabilities inherited in 2023 at approximately N24 billion. On that basis, the reported N18 billion clearance represents about 75 percent of the inherited liability. However, the remaining N6 billion should not be described as Kaduna’s current pension debt because the published figures do not establish whether it represents the entire outstanding portion of the inherited liability or how subsequent obligations have changed the state’s overall pension position. This distinction is important because the N21.455 billion cumulative payment covers pension, gratuity and death-benefit payments made since May 2023, while the N18 billion figure refers specifically to the inherited pension and gratuity arrears. They are therefore not directly interchangeable measures of the state’s outstanding obligations. In April 2026, the state government approved another N4.289 billion for 1,637 beneficiaries, comprising N3.915 billion for 1,392 CPS beneficiaries and N374 million for 245 beneficiaries under gratuity and death-benefit categories. The government said that payment brought cumulative pension-related disbursements under the Sani administration to N17.796 billion for 8,344 beneficiaries at the time. The September approval subsequently increased the reported cumulative payment to N21.455 billion and the number of beneficiaries to 9,683. The figures show continued payments to beneficiaries under both the DBS and CPS, alongside settlements involving gratuities and death benefits. But they do not provide a consolidated snapshot of what Kaduna still owes. The state’s publicly available documents include payment schedules covering retirement gratuities, accrued rights and state and local government pension beneficiaries. These records provide details of individual payment batches, but do not, in the material publicly available, establish a single September 2026 figure for the state’s total outstanding pension liability. For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

The administration had previously put the pension and gratuity liabilities inherited in 2023 at approximately N24 billion. On that basis, the reported N18 billion clearance represents about 75 percent of the inherited liability. However, the remaining N6 billion should not be described as Kaduna’s current pension debt because the published figures do not establish whether it represents the entire outstanding portion of the inherited liability or how subsequent obligations have changed the state’s overall pension position. This distinction is important because the N21.455 billion cumulative payment covers pension, gratuity and death-benefit payments made since May 2023, while the N18 billion figure refers specifically to the inherited pension and gratuity arrears. They are therefore not directly interchangeable measures of the state’s outstanding obligations. In April 2026, the state government approved another N4.289 billion for 1,637 beneficiaries, comprising N3.915 billion for 1,392 CPS beneficiaries and N374 million for 245 beneficiaries under gratuity and death-benefit categories. The government said that payment brought cumulative pension-related disbursements under the Sani administration to N17.796 billion for 8,344 beneficiaries at the time. The September approval subsequently increased the reported cumulative payment to N21.455 billion and the number of beneficiaries to 9,683. The figures show continued payments to beneficiaries under both the DBS and CPS, alongside settlements involving gratuities and death benefits. But they do not provide a consolidated snapshot of what Kaduna still owes. The state’s publicly available documents include payment schedules covering retirement gratuities, accrued rights and state and local government pension beneficiaries. These records provide details of individual payment batches, but do not, in the material publicly available, establish a single September 2026 figure for the state’s total outstanding pension liability. For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

However, the remaining N6 billion should not be described as Kaduna’s current pension debt because the published figures do not establish whether it represents the entire outstanding portion of the inherited liability or how subsequent obligations have changed the state’s overall pension position. This distinction is important because the N21.455 billion cumulative payment covers pension, gratuity and death-benefit payments made since May 2023, while the N18 billion figure refers specifically to the inherited pension and gratuity arrears. They are therefore not directly interchangeable measures of the state’s outstanding obligations. In April 2026, the state government approved another N4.289 billion for 1,637 beneficiaries, comprising N3.915 billion for 1,392 CPS beneficiaries and N374 million for 245 beneficiaries under gratuity and death-benefit categories. The government said that payment brought cumulative pension-related disbursements under the Sani administration to N17.796 billion for 8,344 beneficiaries at the time. The September approval subsequently increased the reported cumulative payment to N21.455 billion and the number of beneficiaries to 9,683. The figures show continued payments to beneficiaries under both the DBS and CPS, alongside settlements involving gratuities and death benefits. But they do not provide a consolidated snapshot of what Kaduna still owes. The state’s publicly available documents include payment schedules covering retirement gratuities, accrued rights and state and local government pension beneficiaries. These records provide details of individual payment batches, but do not, in the material publicly available, establish a single September 2026 figure for the state’s total outstanding pension liability. For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

This distinction is important because the N21.455 billion cumulative payment covers pension, gratuity and death-benefit payments made since May 2023, while the N18 billion figure refers specifically to the inherited pension and gratuity arrears. They are therefore not directly interchangeable measures of the state’s outstanding obligations. In April 2026, the state government approved another N4.289 billion for 1,637 beneficiaries, comprising N3.915 billion for 1,392 CPS beneficiaries and N374 million for 245 beneficiaries under gratuity and death-benefit categories. The government said that payment brought cumulative pension-related disbursements under the Sani administration to N17.796 billion for 8,344 beneficiaries at the time. The September approval subsequently increased the reported cumulative payment to N21.455 billion and the number of beneficiaries to 9,683. The figures show continued payments to beneficiaries under both the DBS and CPS, alongside settlements involving gratuities and death benefits. But they do not provide a consolidated snapshot of what Kaduna still owes. The state’s publicly available documents include payment schedules covering retirement gratuities, accrued rights and state and local government pension beneficiaries. These records provide details of individual payment batches, but do not, in the material publicly available, establish a single September 2026 figure for the state’s total outstanding pension liability. For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

They are therefore not directly interchangeable measures of the state’s outstanding obligations. In April 2026, the state government approved another N4.289 billion for 1,637 beneficiaries, comprising N3.915 billion for 1,392 CPS beneficiaries and N374 million for 245 beneficiaries under gratuity and death-benefit categories. The government said that payment brought cumulative pension-related disbursements under the Sani administration to N17.796 billion for 8,344 beneficiaries at the time. The September approval subsequently increased the reported cumulative payment to N21.455 billion and the number of beneficiaries to 9,683. The figures show continued payments to beneficiaries under both the DBS and CPS, alongside settlements involving gratuities and death benefits. But they do not provide a consolidated snapshot of what Kaduna still owes. The state’s publicly available documents include payment schedules covering retirement gratuities, accrued rights and state and local government pension beneficiaries. These records provide details of individual payment batches, but do not, in the material publicly available, establish a single September 2026 figure for the state’s total outstanding pension liability. For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

In April 2026, the state government approved another N4.289 billion for 1,637 beneficiaries, comprising N3.915 billion for 1,392 CPS beneficiaries and N374 million for 245 beneficiaries under gratuity and death-benefit categories. The government said that payment brought cumulative pension-related disbursements under the Sani administration to N17.796 billion for 8,344 beneficiaries at the time. The September approval subsequently increased the reported cumulative payment to N21.455 billion and the number of beneficiaries to 9,683. The figures show continued payments to beneficiaries under both the DBS and CPS, alongside settlements involving gratuities and death benefits. But they do not provide a consolidated snapshot of what Kaduna still owes. The state’s publicly available documents include payment schedules covering retirement gratuities, accrued rights and state and local government pension beneficiaries. These records provide details of individual payment batches, but do not, in the material publicly available, establish a single September 2026 figure for the state’s total outstanding pension liability. For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

The government said that payment brought cumulative pension-related disbursements under the Sani administration to N17.796 billion for 8,344 beneficiaries at the time. The September approval subsequently increased the reported cumulative payment to N21.455 billion and the number of beneficiaries to 9,683. The figures show continued payments to beneficiaries under both the DBS and CPS, alongside settlements involving gratuities and death benefits. But they do not provide a consolidated snapshot of what Kaduna still owes. The state’s publicly available documents include payment schedules covering retirement gratuities, accrued rights and state and local government pension beneficiaries. These records provide details of individual payment batches, but do not, in the material publicly available, establish a single September 2026 figure for the state’s total outstanding pension liability. For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

The September approval subsequently increased the reported cumulative payment to N21.455 billion and the number of beneficiaries to 9,683. The figures show continued payments to beneficiaries under both the DBS and CPS, alongside settlements involving gratuities and death benefits. But they do not provide a consolidated snapshot of what Kaduna still owes. The state’s publicly available documents include payment schedules covering retirement gratuities, accrued rights and state and local government pension beneficiaries. These records provide details of individual payment batches, but do not, in the material publicly available, establish a single September 2026 figure for the state’s total outstanding pension liability. For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

The figures show continued payments to beneficiaries under both the DBS and CPS, alongside settlements involving gratuities and death benefits. But they do not provide a consolidated snapshot of what Kaduna still owes. The state’s publicly available documents include payment schedules covering retirement gratuities, accrued rights and state and local government pension beneficiaries. These records provide details of individual payment batches, but do not, in the material publicly available, establish a single September 2026 figure for the state’s total outstanding pension liability. For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

The state’s publicly available documents include payment schedules covering retirement gratuities, accrued rights and state and local government pension beneficiaries. These records provide details of individual payment batches, but do not, in the material publicly available, establish a single September 2026 figure for the state’s total outstanding pension liability. For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

For public-finance analysis, the distinction is significant. Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

Cumulative payments measure what government has disbursed over time, while a liability figure measures what remains payable. Consequently, the N21.455 billion cumulative disbursement cannot, by itself, be used to calculate the amount Kaduna still owes. New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

New pension and gratuity obligations also arise as public servants retire and eligible beneficiaries become entitled to payments. This means that clearing historical arrears does not necessarily eliminate the state’s overall pension liability. A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

A proper assessment therefore requires four separate figures: the value of the inherited liability in May 2023, the amount paid specifically against that liability, additional pension and gratuity obligations incurred since then, and the outstanding balance as of September 2026. The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

The distinction has budgetary implications for Kaduna State because pension obligations must be accommodated alongside other recurrent and capital commitments, including salaries, debt service, healthcare, education, security and infrastructure. For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

For retirees and their families, the outstanding balance represents claims yet to be settled. For government, it represents financial commitments that must be recognised in future expenditure planning. The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

The Kaduna State chapter of the Nigeria Union of Pensioners has previously acknowledged government payments while indicating that some pensioners were still awaiting their entitlements. An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

An updated liability statement would therefore provide a clearer basis for assessing the scale of the remaining backlog and the state’s capacity to meet continuing pension obligations. For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

For now, the available figures establish that the Sani administration says it inherited approximately N24 billion in pension and gratuity liabilities and has cleared about N18 billion of that inherited stock. The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

The administration also says it has disbursed N21.455 billion to 9,683 beneficiaries in pension-related payments since May 2023. What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

What the figures do not establish is the current total value of Kaduna’s unpaid pension and gratuity obligations. That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

That balance can only be determined through a reconciliation by the Kaduna State Pension Bureau, Ministry of Finance or Accountant-General showing the inherited liability, payments made against it, new obligations incurred since May 2023 and the outstanding balance as of September 2026. Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

Until such a reconciliation is published, the available data support a limited conclusion: Kaduna has made substantial pension-related payments under the Sani administration and says it has cleared about three-quarters of the pension and gratuity liability inherited in 2023. The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share

The precise value of the state’s remaining pension and gratuity obligations remains undisclosed in the published figures. Related News Fenchurch 26MW Akute plant to power two-thirds of Lagos Water capacity Eunisell profit rises 31% on increased demand Johnvents woos investors with expanding agribusiness footprint Share