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Nigeria

Presupuestos participativos (NG0015)

Resumen

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Plan de ACCION: Plan de acción de Nigeria 2019-2021

Ciclo del plan de acción: 2019

Estado: Activo

Instituciones

Institución principal: Oficina de Presupuesto de la Federación

Instituciones de apoyo: Ministerio de Hacienda, Presupuesto y Planificación Nacional, Oficina de Presupuesto de la Federación, Oficina del Contador General de la Federación, Oficina del Auditor General de la Federación, Comisión de Responsabilidad Fiscal, Asamblea Nacional, Banco Central de Nigeria, Agencia de Orientación Nacional, FIRS del Ministerio de Información, Oficina Nacional de Estadística, Consejo de Información Financiera de Nigeria, Asamblea Nacional, Ministerio de Finanzas, Presupuesto y Planificación Nacional, Oficina de Presupuesto de la Federación, Oficina del Contador General de la Federación , Oficina del Auditor General de la Federación, Comisión de Responsabilidad Fiscal, Asamblea Nacional, Banco Central de Nigeria, Agencia Nacional de Orientación, Ministerio de Información FIRS, Oficina Nacional de Estadística, Consejo de Información Financiera de Nigeria, Asamblea Nacional, BudgIT, Público y Centro de Desarrollo Privado, Centro de Justicia Social, Centro de Defensa Legislativa de la Sociedad Civil, Unión de Periodistas de Nigeria, Civi l Centro de Desarrollo de Recursos y Documentación (CIRDDOC), Plataforma de Riqueza Ciudadana, Asociación de Fabricantes de Nigeria, Christian Aid, Action Aid, One Campaign, WANGONeT, Mujeres Contadoras Profesionales de Nigeria, ANAN, OXFAM, FEDMU, NESG, ICAN, NACIMA, Red Africana para Medio Ambiente y Gobernanza Económica, Paradigm Leadership Support Initiative (PLSI), Order Paper Advocacy Initiative, Policy Alert, Initiative for Collective Voice, Accountability & Progress (ICoVAP), PTCIJ, CLERD, ILF, Connected Development (CODE), Transparency and Accountability in Totality (FollowTaxes), Iniciativa Voces Ciudadanas para la Responsabilidad y el Progreso

Áreas de política

Anticorrupción, Auditorias y Controles, Gobierno Electrónico, La educación, Apertura fiscal, Salud, Legislación y Regulación, Legislativo, Parlamentos abiertos, Participación en la elaboración de leyes., Participación pública, Participación pública en presupuesto / política fiscal, Servicio público de entrega, Publicación de información presupuestaria / fiscal, Medidas de responsabilidad social y bucles de retroalimentación, Agua y saneamiento

Revisión de IRM

Informe de IRM: Informe de diseño de Nigeria 2019-2021

Estrellado: Revisión pendiente de IRM

Resultados iniciales: revisión pendiente de IRM

Diseño i

Verificable: sí

Relevante para los valores de OGP: acceso a la información, participación cívica

Impacto potencial:

Implementación i

Terminación: Revisión pendiente de IRM

Descripción

Breve descripción del compromiso:
Este compromiso garantizará que los ciudadanos participen y hagan aportes al proceso presupuestario, comenzando con la declaración previa al presupuesto (Circular de convocatoria, MTEF, MTSS, etc.), propuesta de presupuesto ejecutivo, debate presupuestario a través de audiencias públicas en la legislatura, implementación, monitoreo , informes y auditoría del presupuesto. También garantizará que la información del presupuesto sea accesible para todos.

Problema de desafío abordado:
Existe un compromiso y participación inadecuada de los ciudadanos en la preparación del presupuesto, la aprobación, el monitoreo de la implementación y el proceso de auditoría. Esto da como resultado que los ciudadanos no tengan información y, por lo tanto, no puedan relacionarse con los proyectos en el presupuesto. Esto finalmente debilita la responsabilidad en la asignación de recursos.

Problema específico de OGP:
yo. Baja participación ciudadana en el ciclo presupuestario.
ii. Gestión ineficaz de los recursos públicos.
iii) Pobres calificaciones de servicios públicos.
iv. Bajo rendimiento presupuestario.
v. Mecanismo de transparencia débil.

Justificación del compromiso:
Al hacer que la información presupuestaria esté disponible y accesible para todos los ciudadanos de manera oportuna y en un formato utilizable, este compromiso mejorará la rendición de cuentas por parte del gobierno, proporcionará apertura y transparencia en el proceso presupuestario y garantizará que los ciudadanos participen durante todo el ciclo presupuestario.

Objetivo principal:
Para garantizar que la planificación presupuestaria, la aprobación, la implementación, el monitoreo, la presentación de informes, la auditoría satisfagan las necesidades de los ciudadanos y que los ciudadanos tengan acceso abierto a la información presupuestaria en un formato que sea legible por humanos y por máquinas.

Impacto anticipado:
Mejor gobernanza transparente y responsable orientada a los ciudadanos, a través de la implementación y participación efectiva del presupuesto.

Vea el plan de acción para actividades importantes.

Resumen de estado intermedio de IRM

1. Citizen participation in the budget cycle

Objetivo principal

“To ensure that budget planning, approval, implementation, monitoring, reporting, auditing meet the needs of citizens and that citizens have open access to budget information in a format that is both human and machine-readable”

Hitos

  1. Conduct Annual Needs Assessment Survey; reports would accompany budgets in selected sectors including Health, Education, etc.
  2. To hold two public forums to obtain citizens’ input into the pre- budget statements using the draft MTSS and MTEF documents as tools/background documents in these forums.
  3. Public hearings organized by the National Assembly on the budget.
  4. Mobilize CSO and citizen participation in the budget hearing.
  5. Annually publish a comprehensive citizens’ guide to the budget.
  6. Conduct annual citizens’ satisfaction survey.
  7. Timely publish all key budget documents, including project by project release to all MDAs to facilitate citizens’ participation according to the Fiscal Responsibility Act.
  8. Publish MDA budgets, as well as quarterly and annual budget implementation reports on MDA websites in both human and machine-readable formats.
  9. Adopt a simple technology-based feedback mechanism for projects at the community level for project monitoring by government and CSOs
  10. Timely publish a report of budget monitoring in accordance with Fiscal Responsibility Act
  11. To carry out multi-stakeholder engagement on the actualization of a definite budget calendar – the lack of observing a clear financial year affects citizens’ participation in the budgeting process and indeed creates a knock-on effect on all other stages of the budget.
  12. Coordination and establishment of Fiscal Transparency portal
  13. Conduct citizen participatory audit on government programs/projects implemented in selected sectors including Health, Education, Water, Sanitation and Social Investments, etc.
  14. Advocate for timely publishing of audit recommendations by the National Assembly
  15. Advocate for timely implementation of audit recommendations by Executive agencies

Nota editorial: Para obtener el texto completo de este compromiso, consulte el plan de acción de Nigeria en https://www.opengovpartnership.org/documents/nigeria-action-plan-2019-2021/

Análisis de compromiso

This commitment aims to increase fiscal transparency by improving timeliness of the budget and increasing citizen participation in the budget and the audit process. In 2019, the International Budgetary Partnership’s (IBP) Open Budget Survey (OBS) ranked Nigeria’s fiscal transparency 97 out of 117 countries, with a score of 21 of 100 – falling below other West African countries. [] This commitment builds from Commitment 1 of Nigeria’s 2017–2019 action plan. Under the previous action plan, Nigeria published key budget documents, including quarterly and annual budget implementation reports of  MDAs. [] However, activities to ensure the timely publication of budget documents, like the audited accounts [] mandated by Nigeria’s Fiscal Responsibility Act, were not fully implemented. []

This commitment includes 15 milestones, the first 9 of which continue activities from the previous action plan, including those not fully completed. [] To increase citizen participation in the budget process, activities aim to continue public hearings on the pre-budget statement and at the National Assembly along with publishing the citizens’ guides to the budget. Another milestone calls for CSOs to conduct a citizens’ satisfaction survey that was not implemented during the previous action plan but that would supplement auditing by the Accountant General and Auditor Generals. [] To increase the timeliness of the budget process, this commitment includes a new milestone (11), which calls for the executive to sponsor a constitutional amendment establishing a budget timeline in addition to activities on the timely publication of budget documents, including MDA budget and implementation reports. To improve transparency, this commitment entails the creation of a fiscal transparency portal that would track government budget, transactions, and spending, [] providing citizens with one stop for all the existing portals related to fiscal transparency. [] Finally, to increase citizen participation in the audit process, a new activity calls for a citizen participatory audit on government programs implemented in selected sectors, including Health, Education, Water, Sanitation, and Social Investments.

This commitment is relevant to the OGP value of access to information because it seeks to ensure the timely publication of key budget documents, such as reports on budget monitoring, audit recommendations, and the citizen’s guide to the budget. It is also relevant to civic participation, introducing participatory audits on government projects in critical sectors.

If fully implemented, this commitment could have a transformative impact on the timeliness of the budget process, accessibility of budget documents, and citizen participation in the budget and audit processes. The commitment includes verifiable activities and detailed descriptions of expected outcomes and goals.

The activities to improve the timeliness of the budget process respond to major challenges the Nigerian government faces. According to OBS, Nigeria’s Mid-Year Review, Pre-Budget Statement, In-Year, and Audit Reports were produced late or only for internal purposes. [] MDAs typically do not file budgets on time, delaying the approval of the budget, which is then further delayed by a complex approval process – which has been completed as late as May rather than January. This has resulted in the overlap of annual budgets, forcing the National Assembly to pass legislation allowing implementation of the capital budget to extend into the following year. [] In a positive step, the 2020 Budget was signed into law in December 2019, making it the earliest budget approved in decades. []  According to a representative of the Federal Ministry of Budget and Planning, the budget calendar exists only as an internal document. [] The existing legislation does not assign specific penalties for missing deadlines. According to the representatives of the International Budget Partnership, a constitutional amendment to actualize the budget calendar would systematically improve the timeliness of Nigeria’s budget process. In 2017, a similar constitutional amendment was not signed, but according to the IBP, stronger political support currently exists. [] Increasing stakeholder engagement in institutionalizing the budget calendar could help bring about this change.

This commitment does not propose major changes to existing procedures for citizen participation in the budget process, which faces limitations due to the lack of an explicit legal framework defining requirements for public participation. [] During Nigeria’s first action plan, the Ministry expanded opportunities for citizen feedback, holding public hearings on the draft pre-budget statement and then collating relevant suggestions for inclusion in final revisions. [] IBP notes that during previous years, the draft was not shared in advance of the session, and the Ministry did not provide information upon which suggestions are included. [] When the National Assembly received the pre-budget statement, it held a televised [] two-day budget forum open to the public. Such public consultations took place in 2017, 2018, and 2019. [] This was followed by committee discussions, which were less open to the public, and a phase to incorporate the committees’ discussions, which was not open to the public. [] Under the first action plan, Nigeria also published comprehensive citizens’ guides to the 2017, 2018, and 2019 budgets, available on the Ministry of Budget’s website. [] These guides summarized the more than 2,000 page budget document into 25–35 pages with infographics and also offered an animated version. []

The proposed fiscal transparency portal could increase the budget process’s transparency by streamlining existing technology-based feedback mechanisms, which have faced certain implementation challenges. A citizens’ budget portal was launched in 2017, attached to iMonitor, which was meant to provide a means of monitoring government projects. However, according to BudgIT, technical issues have limited usability. [] Additionally, the Open Treasury Portal was launched in 2019 and offers access to daily treasury statements, daily payment reports, monthly budget performance reports, monthly fiscal accounts, quarterly budget performance reports, quarterly MDA financial statements, quarterly consolidated financial statements, annual general purpose financial statements, and COVID-19 eradication donations. [] Despite potential benefits, the Ministry of Budget does not deem the fiscal transparency portal feasible at this juncture. []

Finally, activities to conduct citizen participatory audits could be completely new – although the commitment does not make it clear whether these would take place as part of the formal audit process or would be run independently by the civil society. CSOs interviewed consider this milestone to be unprecedented, as Nigeria has never had a citizen participatory audit. [] However, all interviewed experts questioned the feasibility of implementation given current challenges with the audit processes and significant delays in producing audit reports. To date, opportunities for public participation in the audit process have been largely nonexistent, with a 2019 OBS score of 0/100. [] The Supreme Audit Institution usually conducts its audits internally without any public engagement. The Director General of the Supreme Audit Institution submits the audit to the National Assembly, which then determines whether to run an ad hoc inquiry or to use committee hearings. The National Assembly’s process for discussing the audit report is open only to journalists, and conclusions on the consequences or recommendations to the executive are not publicly available. [] 

Transparency and citizen participation in the budget process is an important policy area for Nigeria that can produce positive tangible results in the short and long term. Local CSOs, BudgIT, and the Civil Society Legislative Advocacy Centre (CISLAC) both commended the Budget Office’s efforts to improve fiscal transparency in the country. BudgIT noted that the Budget Office has been one of the most forthcoming institutions in the OGP process. IBP confirmed that the ministry has the “competence and political will” to deliver on the promises of this commitment. []

For future action plans, it is recommended to structure and combine milestones of similar nature into more coherent and independent commitments. For example, there could be a separate commitment on improving disclosure of budget documents, including elements such as publication of key budget documents, MDA budgets, citizens’ budgets, and audit reports. Another commitment could focus on citizen engagement mechanisms in the budgeting and audit process.

  • To further the existing efforts to improve fiscal transparency, the IRM suggests addressing the recommendations from the 2019 OBS findings of the timely release of budget information. Institutionalizing the budget calendar with appropriate timelines and sanctions would be a crucial step for timely disclosure of budget and audit reports.
  • To expand opportunities for citizen participation in budget deliberations and audits, the IRM recommends making a dedicated commitment with the direct involvement of the Supreme Audit Institution. Participatory audits would be most beneficial when they are administered by the Supreme Audit Institution and integrated in the formal audit process.
  • The newly created Open Treasury portal could be used to publish data on budget allocations and expenditure for the response to the COVID-19 emergency, preferably in machine-readable formats. According to the BudgIT, the level of transparency around spending on the pandemic has been limited and there is urgent need for disclosure of detailed data on expenditure. [] To ensure accountability of relief efforts, the government needs to publish data on the revenue sources, including debt or other financial instruments and donor assistance, as well as implications on the budget deficit and expenditure, particularly related to the COVID-19 palliatives and stimulus packages in the 2020 Appropriation Act.
  • Concerted technical support by donors is needed to ensure that the potential of this commitment can be realized.
[] Open Budget Survey 2019, Nigeria, International Budget Partnership, https://www.internationalbudget.org/open-budget-survey/country-results/2019/nigeria
[] “Quarterly Budget Implementation Reports – Subcategories”, Budget Office of the Federation, Federal Republic of Nigeria, https://budgetoffice.gov.ng/index.php/resources/internal-resources/reports/quarterly-budget-implementation-report
[] Henry Umoru, “Senate gives MDAs end of December to submit audited accounts”, Vanguard, 4 February 2020, in https://www.vanguardngr.com/2020/02/senate-gives-mdas-end-of-december-to-submit-audited-accounts/
[] Fiscal Responsibility Act, 2007, National Assembly, Government of Nigeria, 19 July 2007, in https://www.internationalbudget.org/wp-content/uploads/Nigeria-FiscalResponsibilityAct2007-English.pdf
[] “Coordination and Implementation of Open Budget Commitment of the OGP Nigeria National Action Plan 2017-2019”, Budget Office of the Federation, Ministry of Budget and National Planning. Government of Nigeria, May 2019, in https://www.budgetoffice.gov.ng/index.php/coordination-implementation-of-open-budget-commitment-of-the-ogp-nigeria-national-action-plan-2017-2019?task=document.viewdoc&id=721, Página 32.
[] “Coordination and Implementation of Open Budget Commitment of the OGP Nigeria National Action Plan 2017-2019”, Budget Office of the Federation, Ministry of Budget and National Planning. Government of Nigeria, May 2019, in https://www.budgetoffice.gov.ng/index.php/coordination-implementation-of-open-budget-commitment-of-the-ogp-nigeria-national-action-plan-2017-2019?task=document.viewdoc&id=721, Pág. 33.
[] Chiemelie Ezeobi, “A boost for transparency”, 24 December 2019, Press Reader, https://www.pressreader.com/nigeria/thisday/20191224/281672551851481
[] Austin Ndiokwelu and Atiku Samuel (International Budget Partnership), interview with IRM, 11 June 2020.
[] Open Budget Survey 2019, Nigeria, International Budget Partnership, https://www.internationalbudget.org/open-budget-survey/country-results/2019/nigeria
[] Ayomide Faleye (BudgIT), interview with IRM, 16 June 2020; Austin Ndiokwelu and Atiku Samuel (International Budget Partnership), interview with IRM, 11 June 2020.
[] The IRM received this information from Stanley Achonu during the pre-publication period on 2 September 2020.
[] Alfred Okoh (Federal Ministry of Budget and Planning), email correspondence with IRM, 24 June 2020.
[] Austin Ndiokwelu and Atiku Samuel (International Budgetary Partnership), interview with IRM, 11 June 2020.
[] “BudgIT Empowers Nigerian Citizens Through Open Data. A Case Study of BudgIT, Nigeria. Prepared by SDSN TReNDS” Global Partnership for Sustainable Development Data. Thematic Research Network on Data and Statistics, September 2018, in http://www.data4sdgs.org/sites/default/files/2018-09/BudgIT%20Case%20Study_Final.pdf, p.3; Open Budget Survey 2019, Nigeria, International Budget Partnership, https://www.internationalbudget.org/open-budget-survey/country-results/2019/nigeria.
[] Alfred Okoh (Federal Ministry of Budget and Planning), email correspondence with IRM, 24 June 2020.
[] Austin Ndiokwelu and Atiku Samuel (International Budget Partnership), interview with IRM, 11 June 2020.
[] Alfred Okoh (Federal Ministry of Budget and Planning), email correspondence with IRM, 24 June 2020.
[] “Coordination and Implementation of Open Budget Commitment of the OGP Nigeria National Action Plan 2017-2019,” Budget Office of the Federation, Ministry of Budget and National Planning. Government of Nigeria, May 2019, in https://www.budgetoffice.gov.ng/index.php/coordination-implementation-of-open-budget-commitment-of-the-ogp-nigeria-national-action-plan-2017-2019?task=document.viewdoc&id=721, Pages 28 and 33.
[] Austin Ndiokwelu and Atiku Samuel (International Budgetary Partnership), interview with IRM, 11 June 2020.
[] “Citizens Guide to the Budget – Subcategories”, Budget Office of the Federation, Federal Republic of Nigeria, https://budgetoffice.gov.ng/index.php/resources/internal-resources/citizens-guide-to-the-budget
[] Alfred Okoh (Federal Ministry of Budget and Planning), email correspondence with IRM, 24 June 2020.
[] Ayomide Faleye (BudgIT), interview with IRM, 16 June 2020; Austin Ndiokwelu and Atiku Samuel (International Budget Partnership), interview with IRM, 11 June 2020.
[] Open Treasury Portal, https://opentreasury.gov.ng/ (consultado el 1 de julio de 2020).
[] Alfred Okoh (Federal Ministry of Budget and Planning), email correspondence with IRM, 24 June 2020.
[] Ayomide Faleye (BudgIT), interview with IRM, 16 June 2020.
[] Open Budget Survey 2019, Nigeria, International Budget Partnership, https://www.internationalbudget.org/open-budget-survey/country-results/2019/nigeria
[] Austin Ndiokwelu and Atiku Samuel (International Budgetary Partnership), interview with IRM, 11 June 2020.
[] Ayomide Faleye (BudgIT), interview with IRM, 16 June 2020; Austin Ndiokwelu and Atiku Samuel (International Budget Partnership), interview with IRM, 11 June 2020; Chinedu Bassey (Civil Society Legislative Advocacy Centre), interview with IRM, 18 June 2020.
[] Oluseun Onigbinde (BudgIT), Roundtable on Ensuring an Effective and Inclusive Stimulus and Safety Net Campaign for Nigeria’s COVID-19 Response and Recovery, the Open Government Partnership and OGP Nigeria National Steering Committee, 28 July 2020.

Compromisos

  1. Presupuestos participativos

    NG0015, 2019, Anticorrupción

  2. Implementar Contratación Abierta y el Estándar de Datos de Contratación Abierta

    NG0016, 2019, Acceso a la información

  3. Informe transparente de ingresos fiscales

    NG0017, 2019, Legislación y regulación

  4. Contratación Abierta y Licencias en Extractos

    NG0018, 2019, Acceso a la información

  5. Implementar el estándar EITI

    NG0019, 2019, Anticorrupción

  6. Establecer registro de propiedad beneficiosa

    NG0020, 2019, Acceso a la información

  7. Fortalecer la legislación de recuperación de activos

    NG0021, 2019, Anticorrupción

  8. Implementar la estrategia nacional anticorrupción

    NG0022, 2019, Anticorrupción

  9. Mejorar el cumplimiento de la Ley de Libertad de Información con enfoque en la gestión de registros

    NG0023, 2019, Acceso a la información

  10. Cumplimiento mejorado del requisito de disposiciones de publicación obligatorias (FOIA)

    NG0024, 2019, Acceso a la información

  11. Implementar Mecanismo de Diálogo Permanente

    NG0025, 2019, resolución de disputas y asistencia legal

  12. Comentarios agregados de los ciudadanos sobre los programas

    NG0026, 2019, E-Government

  13. Libertad de asociación, asamblea y expresión

    NG0027, 2019, espacio cívico

  14. Mejorar la participación de los vulnerables

    NG0028, 2019, desarrollo de capacidades

  15. Implementar un nuevo programa informático en 6 ministerios gubernamentales para mejorar la prestación de servicios

    NG0029, 2019, desarrollo de capacidades

  16. Instrumento legal para fortalecer SERVICOM

    NG0030, 2019, Legislación y regulación

  17. Participación ciudadana en el ciclo presupuestario

    NG0001, 2017, Acceso a la información

  18. Contratación abierta

    NG0002, 2017, Acceso a la información

  19. Transparencia del sector extractivo

    NG0003, 2017, Acceso a la información

  20. Normas de declaración de impuestos

    NG0004, 2017, Apertura fiscal

  21. Índice Doing Business del Banco Mundial

    NG0005, 2017, Infraestructura y Transporte

  22. Registro de propiedad beneficiaria

    NG0006, 2017, Anticorrupción

  23. Intercambio de información anticorrupción

    NG0007, 2017, Anticorrupción

  24. Legislación de recuperación de activos

    NG0008, 2017, desarrollo de capacidades

  25. Coordinación de actividades anticorrupción

    NG0009, 2017, Anticorrupción

  26. Cumplimiento de FOIA para informes anuales

    NG0010, 2017, Acceso a la información

  27. Cumplimiento de FOIA para divulgación

    NG0011, 2017, Acceso a la información

  28. Mecanismo de diálogo permanente

    NG0012, 2017, Apertura fiscal

  29. Revisión conjunta de la legislación de la sociedad civil y el gobierno

    NG0013, 2017, Apertura fiscal

  30. Comentarios de los ciudadanos basados ​​en la tecnología

    NG0014, 2017, E-Government

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