The 2016 Nigerian health sector budget totaled 6.06 trillion naira, with debt services receiving the largest allocation of 24.34% and capital expenditures receiving 26.2%. However, budget assumptions of oil production of 2.2 million barrels per day and an oil price of $38 were not met, with actual production being 1.93 million barrels and the price $42.9. As a result of shortfalls, only 40% of capital expenditures were released. While the health budget was 250 billion naira or 4% of the national budget, only 64% of the capital health budget was released. Past budget implementation reports show an average of only 65.72% implementation. Audits also found issues with