Enhancing the Effectiveness of the Universal Basic Education Counterpart Funding Policy in Nigeria: Challenges, Prospects, and Strategic Reforms
Downloads
The Universal Basic Education (UBE) programme was introduced in Nigeria in 1999 as a strategic intervention aimed at providing free, compulsory, and universal basic education for all school-age children. To facilitate the achievement of its objectives, the Federal Government established a counterpart funding policy through the Universal Basic Education Commission (UBEC), requiring state governments to contribute matching funds before accessing federal intervention grants. The policy was designed to promote shared responsibility, increase educational financing, improve accountability, and accelerate the development of basic education infrastructure and services across the country. Despite the significant resources committed to the programme, many states have faced difficulties in accessing and utilizing counterpart funds due to financial constraints, weak institutional capacity, poor accountability mechanisms, political interference, and inadequate commitment to educational development. Consequently, substantial amounts of intervention funds have remained unaccessed while educational challenges such as inadequate infrastructure, teacher shortages, and high numbers of out-of-school children persist. This paper reviews the UBE counterpart funding policy in Nigeria with a view to examining its objectives, implementation challenges, and possible strategies for improving its effectiveness. The study adopts a review methodology relying on existing literature, policy documents, government reports, and empirical studies. Findings indicate that while the counterpart funding policy has contributed to improvements in educational infrastructure and access, several structural and administrative challenges continue to hinder its optimal performance. The paper recommends the adoption of a differentiated counterpart funding formula, strengthening of monitoring and accountability systems, enhanced capacity building for educational administrators, performance-based funding mechanisms, and increased stakeholder participation in educational financing.
C. I. Amuche and I. J. Kukwi, “An assessment of stakeholders’ perception of the implementation of universal basic education in North-Central Geo-Political Zone of Nigeria,” Journal of Education and Practice, vol. 4, no. 3, pp. 158–167, 2013.
A. A. Amuchie, N. Asotibe, and C. T. Audu, “An appraisal of the universal basic education in Nigeria,” Global Journal of Management and Business Research Administration and Management, vol. 13, no. 11, pp. 1–7, 2013.
N. J. Akuta, J. N. Akwam, I. T. Ahon, and J. N. Azever, “Policy implementation, teacher development, provision and maintenance of school plant facilities in upper basic education schools in Benue State, Nigeria,” Nigerian Journal of Education Administration and Planning (NJEAP), vol. 22, no. 1, 2022.
M. M. Aule, A. A. Okwoli, S. Jim-Suleiman, and T. T. Aule, “Education financing and infrastructure delivery in Nigeria: Assessing the role of federal matching grants for Universal Basic Education Programme,” Faculty of Natural and Applied Sciences Journal of Mathematical and Statistical Computing, vol. 2, no. 3, pp. 73–80, 2025.
Blueprint Newspapers, “UBEC: How Kebbi government promptly paid, accessed counterpart funds – Official,” Aug. 21, 2024. [Online]. Available: https://blueprint.ng/ubec-how-kebbi-government-promptly-paid-accessed-counterpart-funds-official/
BusinessNews Staff, “States fail to access N46bn UBEC fund,” Nigeria Business News, Apr. 19, 2017. [Online]. Available: https://businessnews.com.ng/2017/04/19/states-fail-to-access-n46bn-ubec-fund/
E. Eze, “₦98bn in education funds left unused as 21 states default on UBEC matching grants,” Arbiterz, Mar. 30, 2026. [Online]. Available: https://arbiterz.com/nigerian-education-crisis-states-failure-to-provide-counterpart-funding-stalls-utilization-of-n98bn-ubec-funds/
Editorial Board, “States must access UBEC fund,” Punch Newspapers, Apr. 23, 2024. [Online]. Available: https://punchng.com/states-must-access-ubec-fund/
Federal Government/Universal Basic Education Commission (UBEC), “FG jacks up SUBEB matching grants to N3.5bn,” 2024.
Independent Corrupt Practices and Other Related Offences Commission (ICPC), “ICPC warns state governments against abuse of UBEC funds,” 2015.
P. Igenegbai, “Education counterpart funding scheme in Nigeria: The journey so far,” Benin Journal of Educational Studies, vol. 24, no. 1–2, pp. 9–17, 2016.
S. O. Joel, “Intergovernmental relations in the implementation of Universal Basic Education (UBE) scheme in North-East States of Nigeria,” International Journal of Advanced Research in Social Engineering and Development Strategies, vol. 3, no. 1, pp. 9–21, 2020.
I. Lawal, “29 states fail to access N68b universal basic education fund,” The Guardian (Nigeria), 2024. [Online]. Available: https://guardian.ng/news/29-states-fail-to-access-n68b-universal-basic-education-fund/
I. Lawal, “Lagos, Ogun, Ondo, Osun, Rivers, others fail to access N33.6bn UBEC funds,” The Guardian (Nigeria), Jun. 9, 2022. [Online]. Available: https://guardian.ng/features/lagos-ogun-ondo-osun-rivers-others-fail-to-access-n33-6bn-ubec-funds/
Leadership Newspaper, “Kebbi SUBEB denies non-access, utilisation of N1.39bn UBEC funds,” 2024.
R. C. Luka, C. Erunke, and O. H. Ifeoma, “Challenges hindering the funding of Universal Basic Education in the Federal Capital Territory, Abuja,” Irish Journal of Educational Practice, 2024.
News Agency of Nigeria, “Five states, FCT yet to access Paris Club counterpart fund – UBEC,” Pulse Nigeria, Jul. 9, 2019. [Online]. Available: https://www.pulse.ng/story/5-states-fct-yet-to-access-paris-club-counterpart-fund-ubec-2024081314093325351
N. J. Ogunode, “Two decades of Universal Basic Education Programme in Nigeria (1999–2019): UBE implementation, achievement, challenges and suggested solutions,” International Journal on Integrated Education, vol. 2, no. 6, 2020, doi: 10.31149/ijie.v2i6.150.
J. N. Ogunode, “Administration of primary school education in Nigeria: Challenges and the ways forward,” Intercathedra, vol. 45, no. 4, pp. 197–205, 2020.
N. J. Ogunode and L. E. Abashi, “An investigation into the administrative challenges facing the administration of Universal Basic Schools in Abaji Area Council of FCT, Abuja, Nigeria,” Worldwide Journal of Research, vol. 1, no. 3, pp. 27–39, 2020.
N. J. Ogunode, H. Audu, and M. Muhammad, “Need for adequate funding basic education for effective administration in Nigeria,” Journal of Education, Ethics and Value, vol. 2, no. 1, pp. 3–6, 2023.
E. K. Ogunyinka, “Analysis on cost and financing of preschool education in Nigeria,” International Journal of Innovative Education Research, vol. 1, no. 2, pp. 55–63, 2013.
F. O. Ojumor, “Evaluation of the implementation of Basic Education Curriculum in Junior Secondary Schools in Delta Central Senatorial District,” M.Ed. dissertation, Delta State University, Abraka, Nigeria, 2018.
R. O. Olubor, “Alternative sources of funding early childhood education for school effectiveness in Nigeria,” 2018.
A. S. Omosidi, S. Oyeniran, and A. T. Murtala, “Assessment of school development planning on the implementation of Universal Basic Education programme in Kwara State, Nigeria,” KIU Journal of Social Humanities, vol. 2, no. 1, pp. 61–69, 2017.
C. O. Onyimadu, “Revisiting states underperformance in accessing matching grant funds for Universal Basic Education,” National Institute for Legislative Studies Policy Brief, 2019.
Premium Times, “More than half of Nigeria's education budget lost to corruption – Transparency International,” 2019.
T. Sundun, P. Dada, T. Oyekola, and A. Ekono, “States owe counterpart funds, can't access N84bn from UBEC,” Punch Newspapers, Jun. 9, 2019. [Online]. Available: https://punchng.com/states-owe-counterpart-funds-cant-access-n84bn-from-ubec/
E. A. Sunday, “UBEC's N51bn lying fallow as states fail to access fund,” The Guardian (Nigeria), Oct. 21, 2018. [Online]. Available: https://guardian.ng/news/ubecs-n51b-lying-fallow-as-states-fail-to-access-fund/
D. Tolu-Kolawole, G. Oloniniran, B. Taiwo, B. Bamigbola, J. Charles, T. Muntari, and A. Oyekanmi, “27 states fail to access N54.9bn UBEC fund,” Punch Newspapers, Apr. 17, 2024. [Online]. Available: https://punchng.com/27-states-fail-to-access-n54-9bn-ubec-fund/
Copyright (c) 2026 Okafor Ikechukwu Maduka , Folasade Serifat AKINOLA-OJEDOKUN

This work is licensed under a Creative Commons Attribution 4.0 International License.
In submitting the manuscript to the International Journal on Integrated Education (IJIE), the authors certify that:
- They are authorized by their co-authors to enter into these arrangements.
- The work described has not been formally published before, except in the form of an abstract or as part of a published lecture, review, thesis, or overlay journal.
- That it is not under consideration for publication elsewhere,
- The publication has been approved by the author(s) and by responsible authorities – tacitly or explicitly – of the institutes where the work has been carried out.
- They secure the right to reproduce any material that has already been published or copyrighted elsewhere.
- They agree to the following license and copyright agreement.
License and Copyright Agreement
Authors who publish with International Journal on Integrated Education (IJIE) agree to the following terms:
Authors retain copyright and grant the International Journal on Integrated Education (IJIE) right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.





