ANALYSIS OF KANO STATE BUDGET FROM ISLAMIC ECONOMICS PERSPECTIVE 2007-2015

Budgeting on conventional ground devises social goals by individualism, self-interest, and misplacement of priorities which creates and widens social inequality. On the other hand, Budgeting from Islamic economics perspective envisages and promotes equity, justice, and equality through mutual consultation and public maslaha and this is achieved by placing the budget in line with the goals of sharia which serves humanity better. The objective of the paper is to critically analyze Kano state budget from 2007 to 2015 based on Maqasid sharia framework. Thus, the paper is a conceptual analysis which relies on journal articles, books, conference proceedings and other relevant materials. The study reveals that the Kano state administration between 2007 to mid2011 incorporate sharia parameters fully into its budget policy and implementation while that of 2011 to mid-2015 partially observe some of the sharia parameters by emphasizing mostly on human capital development and capital project. The paper recommends that since Kano state is a sharia-compliant state and that the future administrations should fully envisage sharia parameters in its budget policies and implementation by placing more emphasis on and proper utilization of sharia supportive institutions or pillars such as Zakat and Hubsi commission, Hisbah board, sharia commission, coupled with productive and sustainable human and capital development projects.


Introduction
Modern governments around the globe use budgeting as an integral part of their development planning to estimate their annual expected revenues and expenditures with the sole aim of realizing the objectives of the long-term development plan. Budget in its simplest meaning refers to the sum of money or financial resources allocated for a particular purpose. Technically, it is the estimates of the planned government spending corresponding to the expected revenue generation during a particular period usually a year with the aim of achieving (install mentally) the long-term objectives of the development plan. The expenditure of an Islamic state should comprise three categories as enunciated by Siddiqi (1992). The first category of public spending in an Islamic state includes those which are clearly ordained by the Sharia such as; spending for the protection of religion and territorial border of the state, for maintaining law and order, for establishing justice, for enjoying goods and forbidden evils, for spreading the message of Allah, for fulfilling the basic needs of the people, for running the government and for fulfilling the socially obligatory duties in case the private sector is not forthcoming (Siddiqi, 1992). The second category of public spending in Islam is established through Ijtihad or jurisprudential analogy which tries to justify a particular activity at the present time with similar or related Shari" ah objective or rule. Spending for research and development, capital formation, etc. are some examples of these spending. While the third category includes spending for the provision of private utilities which are assigned to the state by the people such as clean drinking water, electricity, telecommunications, etc. when the private sector fails to provide due to high capital requirement.
The revenue in an Islamic state usually comes from the income from the public property, from the zakat in some cases and from additional taxes especially at the time of need. This is supposed to be the structure of the budget of any Islamic state, and it is designed to realize the basic objectives of Sharia or Maqasid shari'a. The theory of Maqasid al-shari'a was initially formalized by Imam Al" Ghazali (d. 505 AH) and further elaborated by Ibn Taymiyyah (d. 728 AH) and Al-Shatibi (d. 790 AH) (Abdullah, 2014). According to Imam Al-Ghazali, as cited in Abdullah (2014), there are five objectives (Dharuratul khamsah) which Islamic law aims to achieve. These are the protection of Din (religion), nafs (life), mal (wealth), nasl (progeny) and aql (intellect).
Based on the above structural design of budget from an Islamic point of view, this paper aims to analyze the Kano state (which implemented Sharia as its main guiding principle) budget from Islamic perspectives to see how far has the budget tries to realize the objectives of Sharia.

Literature Review
The theory of Maqasid Al-Shari'ah as developed by Imam Al-Ghazali and elaborated by Al-Shatibi will be the basis of analysis for this paper. The choice of this theory as the basis of analysis for this study is justified by the fact that the Kano state implemented Sharia as its main guiding principle and therefore all its government policies and activities should be directed toward achieving the objectives of Sharia.
Maqāsid al sharia explains the "wisdom behind rulings," (Auda, 2008). That is the rationale behind any Sharia ruling which comes with commandment, permission or prohibition. For example, the wisdom behind the commandment of alms giving is to remove hardship among the poor people and creates social cohesion. In a nutshell, Maqasid Al-Sharia is the purposes, objectives, goals of Islamic law that leads to the fulfillment of some goods (Maslahah) and the removal of mischief

Methods
The study used content analysis to analyze the budget by comparing, the objectives of the budget with that of Maqasid al-sharia to measure compatibility and secondly, the percentage allocated to the major variables which indicate one of the five Maqasid al-Sharia to find out the commitment of the state government towards achieving that particular maqasid. For example, as indicated by Auda (2008), preservation of religion, life, progeny, wealth and intellect will ensure the provision of necessities of life.
Therefore, some significant percentage is required in education, sharia commission, health, agriculture, security, law, and order, etc. to ensure the preservation of these five objectives of the sharia. Microsoft Excel 2007 was used to calculate the percentages of capital expenditure allocated to various sectors.

Result and Discussion
The

Conclusion
Islam is a complete and total way of life and budget is not an exception. This implies that the structure of the budget of any Islamic state should be designed to realize the basic objectives of