| CODE | LINE ITEM | | AMOUNT (N) |
| GP9003001 DE | NIGERIAN RAILWAY CORPORATION | | |
| EXPENDITURE | | 30,992,004,579.00 |
| PERSONNEL COST | | 9,137,604,579.00 |
| SALARY | | 8,108,594,227.00 |
| 101 | SALARY AND WAGES | | 8,108,594,227.00 |
| 10101 | SALARY | | 8,108,594,227.00 |
| 2 | ALLOWANCES AND SOCIAL CONTRIBUTION | | 1,029,010,352.00 |
| 201 | ALLOWANCES | | 15,436,074.00 |
| 20101 | NON REGULAR ALLOWANCES | | 15,436,074.00 |
| 202 | SOCIAL CONTRIBUTIONS | | 1,013,574,278.00 |
| 20201 | NHIS | | 405,429,711.00 |
| 20202 | CONTRIBUTORY PENSON- EMPLOYER'S CONTRIBUTION | | 608,144,567.00 |
| OTHER RECURRENT COSTS | | 105,400,000.00 |
| 1 | SOCIAL BENEFITS | | 1,900,000.00 |
| 101 | SOCIAL BENEFITS | | 1,900,000.00 |
| 10103 | DEATH BENEFITS | | 1,900,000.00 |
| 2 | OVERHEAD COST | | 103,500,000.00 |
| 201 | TRAVEL & TRANSPORT: GENERAL | | 25,796,800.00 |
| 20101 | LOCAL TRAVEL & TRANSPORT: TRAINING | | 4,775,000.00 |
| 20102 | LOCAL TRAVEL & TRANSPORT: OTHERS | | 15,021,800.00 |
| 20104 | INTERNATIONAL TRAVEL & TRANSPORT: OTHERS | | 6,000,000.00 |
| 202 | UTILITIES - GENERAL | | 3,800,000.00 |
| 20201 | ELECTICITY CHARGES | | 3,300,000.00 |
| 20203 | INTERNET ACCESS CHARGES | | 500,000.00 |
| 203 | MATERIALS & SUPPLIES - GENERAL | | 8,702,000.00 |
| 20301 | OFFICE STATIONERIES/ COMPUTER CONSUMABLES | | 8,000,000.00 |
| 20304 | MAGAZINES & PERIODICALS | | 252,000.00 |
| 20306 | PRINTING OF SECURITY DOCUMENTS | | 450,000.00 |
| 204 | MAINTENANCE SERVICES - GENERAL | | 1,152,000.00 |
