Question

Difficulty: HardRecurrent and Capital Expenditure Classification

The Federal Ministry of Works recorded the following financial disbursements during a fiscal year:

ItemDescriptionAmount (₦)
1Construction of a new highway bridge45,000,000
2Routine servicing and maintenance of operational vehicles3,500,000
3Major engine overhaul extending useful life of heavy machinery12,000,000
4Payment of administrative staff salaries and allowances28,000,000
5Purchase of office stationery and consumable supplies1,500,000
6Structural building expansion (construction of a new office wing)18,000,000

What is the total Recurrent Expenditure of the ministry for the fiscal year?

  1. ₦33,000,000Answer
  2. B
    ₦45,000,000
  3. C
    ₦51,000,000
  4. D
    ₦75,000,000

Answer

The total Recurrent Expenditure of the ministry is ₦33,000,000.
The correct calculation sums all items that represent recurring operational costs incurred in running government services within a single financial period. Routine servicing of vehicles (₦3,500,000), staff salaries and allowances (₦28,000,000), and office stationery (₦1,500,000) equal ₦33,000,000.

Step-by-Step Solution

1
Identify and isolate Recurrent Expenditure items
Routine vehicle servicing (₦3,500,000), staff salaries (₦28,000,000), and stationery supplies (₦1,500,000) are classified as recurrent spending.
Recurrent expenditures are non-capital, operational expenses incurred for day-to-day running of public operations and consuming benefits within one fiscal year.
2
Identify and isolate Capital Expenditure items
New highway bridge (₦45,000,000), major engine overhaul (₦12,000,000), and building wing expansion (₦18,000,000) are classified as capital spending.
Capital expenditures acquire fixed assets, extend an asset's expected operational life, or enhance structural asset capacity.
3
Sum all recurrent expenditure items
₦3,500,000 + ₦28,000,000 + ₦1,500,000 = ₦33,000,000
Adding the individual operational line items yields total recurrent expenditure.

Key Concept

Distinction between Recurrent Expenditure (operational costs) and Capital Expenditure (asset acquisition and life-extending overhauls) in Public Sector Accounting.
Estimated Time:2m 0s
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