Public Finance.
Inspect budgets and funding records.

FCTE models the allocation-and-spend half of the fiscal cycle: a BudgetHead Lagos's BudgetAllocation draws on collected revenue, by fiscal year and (where relevant) ward, and BudgetExpenditure draws that allocation down — inside the same Department and Directorate structure real governments actually use.

Where that revenue actually comes from — assessment and collection — is a separate domain: Taxation → .

Lagos City Twin™ · 1940–2026

Every capability below is backed by release evidence or certification. The public page presents the data model rather than the physical design. Public Finance represents government allocation and spend; tax assessment and collection are presented separately in Taxation .

The BudgetHead table represents Lagos recurrent, development/capital and statutory programme structure. Its catalog is city-specific rather than assumed to match another jurisdiction.

the BudgetAllocation record family — an approved envelope per budget head, per fiscal year, per ward where that applies — not a single lump government budget number.

the BudgetExpenditure record family — the actual monthly drawdown against an allocation, sometimes traceable to a real vendor Business.

The share of an approved allocation actually spent — a real, calibrated figure, never a perfect 100%.

Department and directorate context represents the organizational structure used across workforce and construction analysis, rather than a Public-Finance-only abstraction.

A department workforce profile supports coherent staffing distributions across public-finance and HR analysis. Exact weighting and assignment mechanics remain controlled.

Synthetic by design: FCTE budget allocations, expenditures and department structures are analytical representations of a plausible public-spending process. They do not represent actual government budgets or identifiable real spending decisions.

Public Finance is government budget allocation and departmental spend — not citizen banking, not the macro Economy domain, and not tax collection itself. Taxation and Public Finance are connected parts of the certified government-finance release, presented separately because collection and spending answer different policy questions.

• Sector Output
• Employment Modifier
• Historical Shocks
• Investment Ledger

• BudgetHead
• BudgetAllocation
• BudgetExpenditure
• Department / Directorate
• department workforce profile

• TaxType
• TaxAccount
• TaxAssessment
• TaxPayment

Representative rows — real department names populated in Lagos's own extension, not illustrative placeholders. Explore the release-backed analysis-ready examples in City Twin™ for current data.

Explore Budget Data →

Connections follow the published domain scope. Optional, contextual and planned relationships retain their stated limits below.

FCTE preserves every real step between a collected pool of revenue and a department's actual spend — not just a final balance.

Representative public release example — exact live identities and run-level values are intentionally not published. Explore the release-backed analysis examples in City Twin™ for current data.

Public Finance's tables (BudgetHead, BudgetAllocation, BudgetExpenditure, Directorate, Department, department workforce profile) are identical in Lagos. What Lagos calls its departments, and how its budget grows and is drawn down, are genuinely different.

9 State Ministries: Health, Education, Works and Infrastructure, Environment and Water Resources, Physical Planning and Urban Development, Commerce Industry and Cooperatives, Agriculture, Transportation, Office of the Head of Service.

Lagos keeps budget utilization in a realistic band — 83.44% in this release — rather than forcing a perfect 100% or a near-zero result.

This is the same Department/Directorate structure HR's workforce weighting and Construction's department tagging already read — not a Public-Finance-only convenience table.

Department-level budget analysis is available at a descriptive level, but the public release does not claim an object-level enforced relationship. Physical hardening choices are controlled.

funding-source context is an unconstrained field that shadow-duplicates a separate FundingSource lookup table that didn't clear the evidence-based promotion bar this graduation. It's descriptive, not validated against a catalog.

Several legacy or speculative finance structures were deliberately excluded because they were not required by the certified public-finance capability. The public site reports the resulting scope, not the internal candidate-table inventory or pruning history.

A "Health"-named department's BudgetAllocation is a generic funding envelope. There is no field tying a specific BudgetExpenditure row to an individual Patient, Trip or School record in Health, Transport or Education — don't read a department's budget as directly funding any single record in those domains.

View All Public Finance Limitations →

Public Finance's realism check targets a common failure pattern in synthetic data: budgets that are always exactly, perfectly exhausted. It was genuinely calibrated to land in a realistic band during graduation.

Open Finance Realism Report →

Public Finance shares one deployed certification suite with Taxation (certification check–C16). The subset below covers budget structure and government structure; the remaining 9 checks (accounts, assessments and payments) belong to Taxation .

Explore Every Finance Check →

Related: an earlier certification check reversal issue was corrected and re-certified. Exact affected-row counts and reconciliation mechanics are retained in controlled technical review.

• C02 — BudgetHead catalog is populated and active
• C09/C10 — allocation reference integrity and non-negative amounts
• C11 — BudgetExpenditure never exceeds its own allocation (WARN if it does — real budgets do occasionally overrun)

• C12/C13 — directorate available; department/directorate reference integrity
• C14 — department workforce profile normalization and cross-domain staffing consistency PASS; exact weighting contract remains controlled

This picks up where Taxation → leaves off.

A BudgetHead's BudgetAllocation draws on the collected pool, by fiscal year and (where relevant) ward.

BudgetExpenditure draws the allocation down — sometimes to a real vendor Business — inside a real Department and Directorate.

Allocate → Spend — the spending half of a government's books.

Available as Standalone Domain · Multi-Domain Bundle · Full City Twin™