This document provides a financial report for Ekiti State, Nigeria for the year ended December 31, 2015. It includes statements on cash flows, assets and liabilities, revenue funds, and capital development funds. It also includes notes on statutory allocations, taxes, revenues, personnel costs, overhead costs, subventions, transfers to other funds, capital expenditures, loans, and investments. The Accountant General is responsible for preparing the statements in accordance with accounting standards and ensuring transactions are properly recorded. The Auditor General examined the statements and found them to not fully comply with IPSAS standards but determined they provide a true and fair representation of the state's financial affairs for the year, subject to further observations in their report.