Open Budget Survey Document Availability Tracker
December 2016 Update
To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.
|Open Budget Survey 2015||December 2016 Update|
|Pre-Budget Statement||Published Late||Published Late|
|Executive's Budget Proposal||Available to the Public||Available to the Public|
|Enacted Budget||Available to the Public||Available to the Public|
|Citizens Budget||Available to the Public||Not Available Online|
|In-Year Reports||Published Late||Produced for Internal Use Only|
|Mid-Year Review||Produced for Internal Use Only||Not Produced|
|Year-End Report||Available to the Public||Available to the Public|
|Audit Report||Produced for Internal Use Only||Available to the Public|
As of 31 December 2016, the government of Nigeria makes four of eight key budget documents publicly available online in a timeframe consistent with international standards. This is the same number of documents that were found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. However, since then, Nigeria has published the Audit Report but did not publish the Citizens Budget on the relevant government website.
To improve budget transparency, Nigeria should publish In-Year Reports, publish a Citizens Budget on the relevant government website, and publish a Pre-Budget Statement in a timely manner. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.
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.
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.
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.
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.
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).