Nigeria
Open Budget Survey Results
Public Participation
19
Budget Oversight
61
Transparency
31
Open Budget Survey 2023
Government budget decisions – what taxes to levy, what services to provide, and how much debt to take on – have important consequences for all people in society. When governments provide information and meaningful channels for the public to engage in these decisions, we can better ensure public money is spent on public interests.
The Open Budget Survey (OBS) is the world’s only independent, comparative and fact-based research instrument that uses internationally accepted criteria to assess public access to central government budget information; formal opportunities for the public to participate in the national budget process; and the role of budget oversight institutions, such as legislatures and national audit offices, in the budget process.
The survey helps local civil society assess and confer with their government on the reporting and use of public funds. This 9th edition of the OBS covers 125 countries.
This part of the OBS measures public access to information on how the central government raises and spends public resources. It assesses the online availability, timeliness, and comprehensiveness of eight key budget documents using 109 equally weighted indicators and scores each country on a scale of 0 to 100. A transparency score of 61 or above indicates a country is likely publishing enough material to support informed public debate on the budget.
Transparency in Nigeria compared to others
How has the transparency score for Nigeria changed over time?
Public availability of budget documents in Nigeria
| Document | 2012 | 2015 | 2017 | 2019 | 2021 | 2023 |
|---|---|---|---|---|---|---|
| Pre-Budget Statement | ||||||
| Executive’s Budget Proposal | ||||||
| Enacted Budget | ||||||
| Citizens Budget | ||||||
| In-Year Reports | ||||||
| Mid-Year Review | ||||||
| Year-End Report | ||||||
| Audit Report |
How comprehensive is the content of the key budget documents that Nigeria makes available to the public?
| Key budget document | Document purpose and contents | Fiscal year assessed | Document content score |
|---|---|---|---|
| Pre-Budget Statement | Discloses the broad parameters of fiscal policies in advance of the Executive's Budget Proposal; outlines the government's economic forecast, anticipated revenue, expenditures, and debt. | 2023 | 89 |
| Executive’s Budget Proposal | Submitted by the executive to the legislature for approval; details the sources of revenue, the allocations to ministries, proposed policy changes, and other information important for understanding the country's fiscal situation. | 2023 | 27 |
| Enacted Budget | The budget that has been approved by the legislature. | 2022 | 89 |
| Citizens Budget | A simpler and less technical version of the government's Executive’s Budget Proposal or the Enacted Budget, designed to convey key information to the public. | 2022 | 59 |
| In-Year Reports | Include information on actual revenues collected, actual expenditures made, and debt incurred at different intervals; issued quarterly or monthly. | 2021 & 2022 | Published Late |
| Mid-Year Review | A comprehensive update on the implementation of the budget as of the middle of the fiscal year; includes a review of economic assumptions and an updated forecast of budget outcomes. | 2022 | Published Late |
| Year-End Report | Describes the situation of the government's accounts at the end of the fiscal year and, ideally, an evaluation of the progress made toward achieving the budget's policy goals. | 2021 | 48 |
| Audit Report | Issued by the supreme audit institution, this document examines the soundness and completeness of the government's year-end accounts. | 2020 | Internal Use |
Nigeria’s transparency score of 31 in the OBS 2023 is substantially lower than its score in 2021.
What changed in OBS 2023?
Nigeria has decreased the availability of budget information by:
Recommendations
Nigeria should prioritize the following actions to improve budget transparency:
The Mid Year Review (Q2 or Half Year/H1 report) should be published no later than three months after the midpoint of the fiscal year. On the Audit Report, we note that in Section 85 of the Constitution, the Auditor General of the Federation is required to submit the audited accounts of the Federation to the National Assembly within 90 days after the end of the financial year. International best practices, which the OBS is based on, support the publication of the audit report within 18 months following the end of the fiscal year. Nigeria published its 2020 Audit Report in January 2024.
publishing information on all financial and nonfinancial assets held by the government and an analysis that shows the impact of different macroeconomic assumptions on expenditure, revenue, and debt estimates.
The OBS assesses the formal opportunities offered to the public for meaningful participation in the different stages of the budget process. It examines the practices of the central government’s executive, the legislature, and the supreme audit institution (SAI) using 18 equally weighted indicators, aligned with the Global Initiative for Fiscal Transparency’s Principles of Public Participation in Fiscal Policies , and scores each country on a scale from 0 to 100.
Nigeria has a public participation score of 19 (out of 100).
Public participation in Nigeria compared to others
For more information, see here for innovative public participation practices around the world.
Extent of opportunities for public participation in the budget process
(executive)
(legislature)
(executive)
(supreme audit institution)
Recommendations
Nigeria's Budget Office of the Federation has established pre-budget deliberations during budget formulation and e-consultations during budget implementation but, to further strengthen public participation in the budget process, should also prioritize the following actions:
Nigeria's National Assembly should prioritize the following actions:
Nigeria's Office of the Auditor-General for the Federation should prioritize the following actions to improve public participation in the budget process:
The OBS examines the role that legislatures and supreme audit institutions (SAIs) play in the budget process and the extent to which they provide oversight; each country is scored on a scale from 0 to 100 based on 18 equally weighted indicators. In addition, the survey collects supplementary information on independent fiscal institutions (see Box).
The legislature and supreme audit institution in Nigeria, together, provide adequate oversight during the budget process, with a composite oversight score of 61 (out of 100). Taken individually, the extent of each institution’s oversight is shown below:
Legislative oversight
Audit oversight
Recommendations
Nigeria's National Assembly provides adequate oversight during the planning stage of the budget cycle and weak oversight during the implementation stage. To improve oversight, the following actions should be prioritized:
To strengthen independence and improve audit oversight by the Nigeria Office of the Auditor-General for the Federation, the following actions are recommended:
The emerging practice of establishing independent fiscal institutions
Nigeria’s independent fiscal institution (IFI) is the National Assembly Budget and Research Office. Its independence is not set in law, and it reports to the legislature.
The indicators on IFIs are not scored in the Open Budget Survey.
Methodology
Iniobong Usen
BudgIT Nigeria
55 Moleye Street, Alogomeji, Yaba, Lagos, Nigeria
[email protected]