csrreporters 
Two key federal ministries have earmarked a combined ₦209.9bn for the acquisition of intangible assets including computer software and research and development in the 2026 fiscal year, according to details from the 2026 budget proposal currently before the National Assembly.
A breakdown of the proposal shows that the Federal Ministry of Finance, led by the Coordinating Minister of Finance and Economy, Wale Edun, is seeking approval for ₦198.9bn to fund investments largely focused on computer software and research-related activities.
In addition, the Ministry of Budget and Economic Planning has proposed ₦11bn for similar non-tangible assets, also centred on research and development initiatives.
Beyond software and research spending, the budget includes a ₦12.6bn allocation for the construction of automated warehouses across Nigeria’s six geopolitical zones, with each facility estimated to cost about ₦2.1bn. However, the proposal does not provide details on the specific locations, operational scope, or completion timelines of the warehouses, raising questions about their intended impact on logistics efficiency and economic infrastructure.
The broader ₦58.48tn 2026 Appropriation Bill highlights growing concerns about federal spending priorities, particularly when compared with allocations to social sectors. Notably, proposed expenditure on travel by top government officials appears to outweigh per-capita health spending, especially at the primary healthcare level.
According to State House estimates published by the Budget Office of the Federation, the Presidency has budgeted at least ₦12.2bn for travel and transport expenses in the 2026 fiscal year.
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