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Nigeria

Open Budget Survey 2017

Downloads:
Country Summary Questionnaire
Transparency

17

out of 100
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Public Participation

13

out of 100
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Budget Oversight

56

out of 100
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IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

17

out of 100

Nigeria provides the public with scant budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Nigeria should prioritize the following actions to improve budget transparency:

  • Publish a Pre-Budget Statement, In-Year Reports, and a Citizens Budget online and in a timely manner.
  • Produce and publish a Mid-Year Review.
  • Increase the information provided in the Executive’s Budget Proposal by providing more detail on expenditures and revenue

Public Participation

13

out of 100

Nigeria provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Ghana 22/100
Nigeria 13/100
Liberia 11/100
Sierra Leone 6/100
Equatorial Guinea 0/100
São Tomé e Príncipe 0/100
Recommendations for Improving Participation

Nigeria should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

56

out of 100

The legislature and supreme audit institution in Nigeria provide limited oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 52/100
Execution/Audit 53/100

The legislature provides limited oversight during the budget cycle. This score reflects that the legislature provides limited oversight during the planning stage of the budget cycle and limited oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Adequate 61/100

The supreme audit institution provides adequate budget oversight.

Recommendations for Improving Oversight

Nigeria should prioritize the following actions to make budget oversight more effective:

  • Ensure the Executive’s Budget Proposal is provided to legislators at least two months before the start of the budget year.
  • Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
  • Publish the reports of the independent fiscal institution on cost estimates of new policy proposals online.

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The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 2015

Downloads:
Country Summary - English Questionnaire

Transparency (Open Budget Index) 24/100 

The Government of Nigeria provides the public with minimal budget information.

Public Participation 25/100 

The Government of Nigeria is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 67/100

Budget oversight by the legislature in Nigeria is adequate.

By auditor 50/100

Budget oversight by the supreme audit institution in Nigeria is limited.

Recommendations 

Improving Transparency

Nigeria should prioritize the following actions to improve budget transparency:

  • Publish a Mid-Year Review and Audit Report.
  • Publish in a timely manner the Pre-Budget Statement and In-Year Reports.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more details on classification of expenditures for future, prior, and budget years and on classification of revenues for future and budget years.
Improving Participation

Nigeria should prioritize the following actions to improve budget participation:

  • Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives during budget planning, and introduce public engagement mechanisms to support monitoring of budget implementation.
  • Hold legislative hearings to review and scrutinize Audit Reports.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Nigeria should prioritize the following actions to strengthen budget oversight:

  • Ensure the Executive’s Budget Proposal is provided to legislators at least three months before the start of the budget year.
  • In both law and practice, ensure the legislature is consulted prior to the spending of contingency funds that were not identified in the Enacted Budget.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).

Open Budget Survey 2012

Downloads:
Country Summary - English Questionnaire

Open Budget Survey 2010

Downloads:
Country Summary Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Questionnaire (Revised)

Open Budget Survey 2006

Downloads:
Country Summary Questionnaire



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