The study examines the impact made by the efforts of Bauchi State Government in the development of infrastructure represented by the level of capital expenditure incurred through the utilization of the state's revenues. Secondary data was obtained from the government's Annual Financial Statements for the period 2006 to 2018. Ordinary Least Square regression was employed as the technique of analysis. The findings of the study revealed that share of allocation received from the federation account as well as debt both had a positive and significant influence in the provision of infrastructure while internally generated revenue, showed a negative and significant relationship. Other receipts comprising of contributions from Local Governments for the execution of joint projects as well as local and foreign grants and assistance received indicated a positive but insignificant relationship. The study recommends that policy makers should ensure a reasonable allocation of federation account revenues towards capital projects implementation. Efforts at the mobilization of internally generated revenue and grants should be intensified with funds realized used along with funding drawn from the Local Governments as well as proceeds of debts raised towards the provision of the infrastructural needs of the state.

The study examines the impact made by the efforts of Bauchi State Government in the development of infrastructure represented by the level of capital expenditure incurred through the utilization of the state’s revenues. Secondary data was obtained from the government’s Annual Financial Statements for the period 2006 to 2018. Ordinary Least Square regression was employed as the technique of analysis. The findings of the study revealed that share of allocation received from the federation account as well as debt both had a positive and significant influence in the provision of infrastructure while internally generated revenue, showed a negative and significant relationship. Other receipts comprising of contributions from Local Governments for the execution of joint projects as well as local and foreign grants and assistance received indicated a positive but insignificant relationship. The study recommends that policy makers should ensure a reasonable allocation of federation account revenues towards capital projects implementation. Efforts at the mobilization of internally generated revenue and grants should be intensified with funds realized used along with funding drawn from the Local Governments as well as proceeds of debts raised towards the provision of the infrastructural needs of the state.