Citizen Participation across the Budget Cycle (NG0031)

Brief Description of Commitment: This commitment will ensure that citizens participate in and make inputs into the budget process, starting with the pre-budget statement, executive budget proposal, budget debate through public hearings in the legislature, implementation, monitoring and reporting of the budget. It will also guarantee that budget information is made accessible to all.

General Problem / Challenge Addressed by the Commitment: There is inadequate citizens' engagement and participation in the budget preparation, approval, implementation, and monitoring process. This results in citizens not having information, and thus not being able to relate with the projects in the budget. This ultimately weakens accountability in resource allocations.

Specific OGP Issue(s) in Focus: 1. Low citizens' participation in the budget cycle. 2. Ineffective management of public resources. 3. Poor public services ratings. 4. Low budget performance.

Rationale for the Commitment: By making budget information available and accessible to all citizens in a timely manner and usable format, this commitment will improve accountability on the part of government, provide openness and transparency in the budget process, and ensure that citizens are engaged throughout the budget cycle.

Main Objective: To ensure that budget planning, approval, implementation, monitoring and reporting meet the needs of citizens and that citizens have open access to budget information in a format that is both human and machine readable.

Anticipated Impact: Improved transparent and accountable citizens-oriented governance, through effective budget implementation.

Expected Outcomes | Milestones (Performance Indicators)

1. Improved timeliness of release of budget document. | 1. Early preparation (early issuance of call circular to the MDAs) and presentation 2. Early passage of the budget by the National Assembly 3. Early Presidential assent to the appropriation bill

2. Increased citizens' participation in budget processes | Level of citizen's satisfaction with the budget process

3. Improved governance, transparency and accountability decision-making by the public. | Percentage of citizens aware of the budget process Percentage of citizens with access to sectoral performance reports

Planned Activities (Start Date - End Date | Expected Output(s) | Output Indicator(s))

1. Conduct Annual Needs Assessment Survey, whose Reports would accompany budgets in selected sectors including Health, Education, etc. (January 2023 - December 2024 | Comprehensive Needs Assessment Reports accompanying Annual Budgets of MDAs in the following sectors: 1. Health 2. Education 3. WASH 4. Agriculture 5. Power | Number of MDAs' Annual Budgets with accompanying Needs Assessment Reports produced)

2. The Budget Office of the Federation to hold twopublic forums for citizens' input into the pre- budget statements using the draft MTSS and MTEF documents as tools/ background documents in these forums. (January 2023 - December 2024 | Two well-attended public forums on pre-budget briefing, with participants from all subsectors of the economy. | 1. Number of public consultations held by the Budget Office of the Federation 2. Compilation of relevant/usable inputs from the citizens report produced.)

3. Conduct of public hearings organized by the National Assembly on the budget. (January 2023 - December 2024 | National Assembly's acceptance to conduct required public hearings on 5 or more priority sectors of the budget. | 1. Number of public hearings on the budget organized by the National Assembly (NASS). 2. Number of Sector public hearings held by the NASS)

4. Mobilize CSOs' and citizen participation in budget hearings. (January 2023 - December 2024 | CSOs' and citizens' willigness and preparedness to attend the public hearings on the budget. | 1. Number of CSOs that attended the public hearings. 2. Number of citizen clusters that attended the public hearings.)

5. Annually publish a comprehensive citizen's guide to the budget. (January 2023 - December 2024 | Two citizens' budget guides published and widely circulated. | Copies of citizens guide (hard/soft copies) printed and circulated each year.)

6. Conduct annual citizens' satisfaction surveys. (January 2023 0 December 2024 | Two Annual Citizens' Satisfaction Survey Reports | Number of Segmented reviews on citizens ' satisfaction across different sub-sectors carried out)

7. Publish in a timely manner all key budget documents to facilitate citizens' participation according to the Fiscal Responsibility Act. (January 2023 - December 2024 | All relevant documents published on time. | Average time for production of key budget documents)

8. Publish MDA budgets, as well as quarterly and annual budget implementation reports on MDAs websites in both human and machine-readable formats. (January 2023 - December 2024 | Sustained availability of the following on MDAs websites in human and machine-readable formats: 1. MDA Budgets. 2. Quarterly MDAs budget implementation reports. 3. Annual MDAs budget implementation reports. | Number of MDAs publishing budget implementation reports in accordance with the Fiscal Responsibility Act (FRA) on their websites.)

9. Update existing technology-based feedback mechanism to give feedback on reported projects for monitoring by government and CSOs. (January 2023 - December 2024 | Application of the selected technology-based mechanism in monitoring of public projects across the country. | Number of public projects that are uploaded on the technology-based feedback platform per budget cycle by government and CSOs.)

10. Enhancing transparency on Import Duty Exemption Certificate (IDEC) and other Customs revenues (January 2023 - December 2024 | Number of companies issued with import duty exemption certificates)

11. Enhancing awareness around TaxPromax (January 2023 - December 2024 | Number of citizens and private sector organizations reached. | Number of awareness outreaches on TaxPromax carried out.)

12. Enhance approaches for an inclusive community participation in allocation of public resources for improved and effective public service deliveries (January 2023 - December 2024 | 1. Advocacy for earmarking the sugar tax for improvement of the health sector allocation. 2. Advocacy for effective implementation of " earmarked" taxes from the total revenue to fund socio-economic sector spending. | 1. Number of tax distribution frameworks developed 2. Number of advocacies carried out on effective implementation of ear-marked taxes from total revenue)

13 . Build community capacity on the use of the Community Charter of Demand. (January 2023 - December 2024 | Development of a Community Charter of Demands | Number of Community Charter of Demand documents produced)

14. Creation of an online Tax Risk Dashboard (January 2023 - December 2024 | 1. A functional Portal showing potentiality of Risk 2. A feedback window for suggestion and whistle blowing | 1. Number of Functional Tax Risk dashboards produced 2. Number of people utilizing the feedback window)

15. Creating Information Cycle to mobilize for the Significant Economic Presence (SEP) Uptake (January 2023 - December 2024 | To reach out to Citizens on SEP to canvas to citizen to report trans itions online if tax elements are not deducted | 1. Number of citizens reached on SEP)

Source(s) of Funding: Federal Government Budget and Donor Agencies