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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 2015December 2016 Update
Pre-Budget StatementPublished LatePublished Late
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicNot Available Online
In-Year ReportsPublished LateProduced for Internal Use Only
Mid-Year ReviewProduced for Internal Use OnlyNot Produced
Year-End ReportAvailable to the PublicAvailable to the Public
Audit ReportProduced for Internal Use OnlyAvailable 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.


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.


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).


Country Summary Questionnaire


Country Summary Questionnaire

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