*Recommendations*

To make progress in this area, it is necessary to address several issues, including governance, gender bias, the location of public healthcare and education services, prourban bias, and the search for alternative in-kind transfer modalities in addition to joint public financing and public provision of healthcare and education services. This article recommends that policymakers in Nigeria should, amongst others, educate households and communities and make them more aware of how to effectively receive healthcare in their numerous jurisdictions to have the greatest positive influence on their socioeconomic situation. Furthermore, a proper targeting mechanism for safety net measures must be developed and is critical, as it would mitigate the current detrimental effects of health and education spending, especially on the poor. One of these possibilities is better targeting of healthcare and education spending among the poor. In addition, income redistribution can still be accomplished through subsidies rather than direct consumer transfers, if persons with exceptional needs are adequately targeted. The Nigerian government should invest more in social services and enhance access to basic healthcare to reach SGD targets, concentrating on outcomes rather than outputs.

To ensure an equitable distribution of resources, the income-sharing formula between Nigeria's three levels of government needs to be revised. Nonetheless, future studies could focus on calculating the precise value of government-sponsored services to its users. An important methodological lesson from this work is that future MBIA studies should pay more attention to recording incidence statistics and other data breakdowns (such as by location, gender, and ethnicity), and the required auxiliary IDs. To make it simple to assess the degree of progressivity of social spending, they should also provide information on income or consumption distribution.

**Funding:** This research received no external funding.

**Conflicts of Interest:** The author declares no conflict of interest.

#### **References**

