Enchancing Transparency through Open Budgets (NG0046)

Thematic Area: Fiscal Transparency and Accountability

Commitment: To enhance institutional effectiveness and citizen participation in Public Finance Management by strengthening transparency, accountability, and mechanisms for policy actors and the public across the entire cycle, from formulation and approval through implementation to audit.

Brief Description of Commitment:
This commitment will ensure that citizens are actively involved in the entire budget process, starting with the pre-budget statement and the executive budget proposal, through legislative budget debates and public hearings, and continuing into budget implementation, monitoring, evaluation, reporting and audit. It will also guarantee that all budget information is accessible to the public, and citizens have statutory, functional and sustainable platforms for feedback.

General Problem/Challenge Addressed by the Commitment:
There is currently inadequate citizen engagement and participation in the budget preparation, approval, implementation, and monitoring processes. Similarly, the audit process (access to timely audit reports, review of audit findings and implementation of audit recommendations) lacks adequate civic participation and engagement. As a result, citizens lack sufficient information, cannot participate effectively and are unable to meaningfully relate to or track public projects included in the budget, as well as the resolution of audit issues. In addition, federal audit processes are weak and delayed; several aspects of the audit process require strengthening. This ultimately weakens accountability in the allocation and use of public resources.

Specific OGP Issue(s) in Focus:
• Low levels of citizen participation throughout the budget cycle.
• Ineffective and inefficient management of public resources.
• Poor public service delivery and negative public service ratings.
• Low overall budget performance and weak implementation capacity.
• Limited public awareness and understanding of government priorities.
• Weak accountability and reduced oversight in the use of public funds.
• Increased risk of corruption and misallocation of resources.
• Inadequate monitoring and evaluation of government projects.
• Reduced trust in government institutions and decision-making processes.
• Poor alignment of budget allocations with community needs and priorities.

Rationale for the Commitment:
Given the current context, making budget information available, accessible, and usable for all citizens will improve transparency and openness on the part of the government, potentially enhance accountability 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:
A robust, well-managed, inclusive, transparent budget process that directly promotes accountability.

Expected Outcomes | Milestones (Performance Indicators)

1. To improve timely and inclusive budget formulation
• Annual federal budget proposals endorsed by FEC and submitted to the National Assembly at least 12 weeks before the start of the fiscal year, in line with the intent of the Fiscal Responsibility Act (2007);
• Budget Call Circular, draft budget proposal, and sectoral budget ceilings published on the Budget Office website in machine-readable formats within 7 working days of issuance; and
• Documented evidence of bilateral budget meetings with MDAs and at least 3 public/CSO consultation sessions during budget formulation, with summaries published online.

2. To improve timely and inclusive legislative approval
• Federal budget bills reviewed, harmonised, and passed by the National Assembly within 8 weeks of submission by the Executive, in line with the fiscal calendar;
• Public notice (physical and/or virtual) of budget defence and review sessions issued at least 21 days in advance, with livestreams or attendance registers publicly accessible; and
• Publication of machine-readable versions of House, Senate, and harmonised Joint Committee budget bills (within 3 days of passage), alongside summaries of citizen submissions, before transmission to the President for assent.

3. To improve the timeliness of the budgetary assent
• Publication of the assented Appropriation Act, including schedules and detailed budget lines, in machine-readable format on an official government website within three (3) working days of presidential assent.

4. To improve the comprehensiveness, inclusion and reporting in the budget monitoring and evaluation process
• Publication (machine-readable formats using a standard reporting template) of quarterly budget implementation reports covering all Ministries, Departments and Agencies as well as all State Owned Enterprises, including their capital and recurrent expenditure alongside programme-level reports, in line with the approved budget in line with the intent of the Fiscal Responsibility Act (2007);
• At least one publicly announced budget monitoring and review forum per fiscal year involving CSOs, professional bodies and citizens, with summaries of findings published online within 14 working days of the conclusion of the forum; and
• Publication of government responses to key findings from budget monitoring reports, including identified corrective actions, within 30 days (for quarterly reports) or within 60 days for annual reports

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

1. Civil Society working with MDAs to link M&E from MDAS to the budget proposal development process | Jun 2026 | Sept 2029
• A jointly developed guideline or framework outlining how MDA M&E findings are to be integrated into annual budget proposal preparation;
• Annual or biannual M&E budget review reports for selected MDAS, jointly prepared by CSOs and MDA planning units;
• Regular and structured engagement sessions (i.e., technical workshops) between CSOs and MDA budget/M&E officers during budget preparation cycles;
• Training modules or toolkits for MDAs and CSOs on using M&E evidence in budget formulation.
Output Indicators:
• M&E Guideline framework for integrating feedback into the annual budget developed.
• Number of MDAs whose budget submissions reference M&E findings from the previous fiscal year
• Number of budget M&E reports produced.
• Number of CSOs/MDAs engagements on budget held.
• Number of M&E training modules/toolkits developed for tracking budget.
• Number of trainings on budget tracking held for MDAs and CSOs on the use of the M&E modules/toolkits.

2. Civil Society working with sub-committees in the National Assembly and NABRO to strengthen oversight visits and evaluations of capital projects around the federation | Jun 2026 | Dec 2029
• Project evaluation reports for selected federal projects, involving National Assembly sub-committees, NABRO and CSOs;
• A publicly accessible repository of oversight visit reports, findings and recommendations;
• Training sessions or capacity building for CSOs, legislative aides and Legislators on project evaluation, cost analysis, and evidence-based oversight.
Output Indicators:
• A jointly developed framework or set of guidelines for CSO participation in National Assembly-led oversight visits and project evaluations;
• Co-produced oversight visit and reports produced.
• Develop a repository for monitoring and evaluation.
• Number of training held for CSOs, legislative aides and legislators on project evaluation, cost analysis, and evidence-based oversight.
• CSO framework for participation in National Assembly oversight visit developed.
• Number of National Assembly and CSO overight visit reports produced
• Number of capital projects evaluation

3. Civil Society working with lawmakers for the amendment of the Fiscal Responsibility Act | Jun 2026 | Oct 2028
• Policy briefs, clause-by-clause analyses or position papers on proposed amendments to the Fiscal Responsibility Act;
• Formal engagement sessions, public hearings, or technical roundtables between CSOs and relevant National Assembly committees on the FRA amendment;
• Identification and engagement of legislative sponsors or champions for the amended FRA, supported by a documented CSO advocacy coalition;
• Public-facing materials (briefs, explainers, media engagements) outlining the rationale and benefits of the amended Fiscal Responsibility Act.
Output Indicators:
• Amendment of the Fiscal Responsibility Act.
• Number of CSO and Lawmakers engagements to amend the FRA.
• Presidential assent of the amended Fiscal Responsibility Act.
• Number of FRA champions identified.
• Number of IEC materials on FRA developed.

4. The civil society organisations to jointly develop policy brief on the absence of modern legal framework for public auditing in Nigeria | Jun 2026 | Sept 2027
• A collaboratively produced policy brief analysing gaps in Nigeria's public audit legal framework and proposing reform options;
• A stakeholder and institutional mapping outlining roles, interests, and reform pathways for modernising public audit legislation
• An informal or formal CSO working group focused on public audit reform.
Output Indicators:
• Number of CSO engagements to develop modern legal framework for public auditing in Nigeria.
• Policy brief on the absence of a modern legal framework for public auditing in Nigeria developed.
• Stakeholder mapping carried out.
• Number of engagements carried out to National Assembly committees, Office of the Auditor-General, other relevant MDAs on the absence of modern legal framework for public auditing in Nigeria
• CSO working group focused on public audit reform established.