The paper examined the improvement of Government funding
activities in the Polytechnic sub-sector of Nigeria’s tertiary
education from 2008 to date against the backdrop of paltry funding
of the past. Government implemented the CONTISS 15, the 53.37
% and 56 % salary upgrade and 7 % academic allowance for
Polytechnics in the year 2009 and 2010 respectively. The Tertiary
Education Trust Fund (TETF) also commenced interventions in
sponsorships of conferences and staff graduate programmes for
lecturers in 2008. The funding improvement was analyzed with the
Balance Sheet Dynamics Model of Value creation. The paper
argued that these developments have a likelihood of accelerating
the process of value creation through the four asset components of Ojatta and Alani Effects of improved funding of polytechnic education in Nigeria
the Balance Sheet Dynamics Model of value creation. It is
recommended that Governments should intensify efforts in funding
the sub-sector by extending the period of TETF interventions,
offering University salary scale to Ph.D holders in the
Polytechnics and striving to reach the 26 % education budget
prescribed by UNESCO. Managers of education policies should
equally engage the intangible value drivers to consolidate the
gains of these policies on Polytechnic Education outcomes in the
Country.