By Summary
- BudgIT raised concerns about the Federal Ministry of Finance and the Budget Office not publishing quarterly Budget Implementation Reports as required by law
- The reports are important for showing how the government is spending public funds and ensuring transparency
- The government has not published any of these reports since at least the second quarter of 2024
- BudgIT called on leaders and citizens to demand that these reports be published to promote transparency and accountability
BudgIT, a civic-tech organisation advocating for transparency in Nigeria’s public finance, released a statement on Thursday, August 21, raising concerns about the refusal of the Federal Ministry of Finance and the Budget Office to publish quarterly Budget Implementation Reports (BIRs). The statement, signed by Nancy Odimegwu, Senior Communications Associate, accused the Federal Ministry of Finance and the Budget Office of the Federation of flouting the Fiscal Responsibility Act of 2007 by failing to publish Quarterly Budget Implementation Reports.
Referring to the Fiscal Responsibility Act of 2007 concerning Budgetary Execution and Achievement of Targets, BudgIT stated that the Minister of Finance is obligated to disseminate BIRs through both mass and electronic media, including the ministry’s official website, within 30 days following the conclusion of each quarter. The BIRs are expected to provide a comprehensive account of the execution of the annual budget and deliver essential insights into government expenditure as well as the provision of public goods and services.
Nevertheless, BudgIT indicated that the government has failed to publish any BIR since at least the second quarter of 2024, resulting in nearly four reports being overdue by the second quarter of 2025. The non-compliance highlighted by the NGO stands in stark contrast to the previous administration, which reliably issued a minimum of three BIRs each year.
The statement partly read: “Budget Implementation Reports are not only a requirement of the law and established practice; they are an indication of a government’s willingness to be transparent and to provide evidence of its spending. The proof of this spending is crucial to assess the quality of the implementation of its budget and, more broadly, the quality of the delivery of public goods and services. Public sector accounting principles emphasise the need to publish and disseminate financial information as a matter of professional practice to secure the engagement of the public, a significant stakeholder in public financial management. It is troubling that the current administration has ignored the law and refused to publish a key public document.”
BudgIT further explained that it would have been preferable for the current administration to build on the foundation laid by previous governments. It suggested that, in addition to regular implementation reports, the administration should publish and disseminate the Federal Cash Plan Disbursement Schedule, as stipulated in Section 26 of the Fiscal Responsibility Act.
It also noted that this unfortunate situation is particularly concerning, given that the current administration has recently completed spending on the 2024 Appropriation, although it remains unclear whether there will be a 2024 Supplementary Budget. Furthermore, BudgIT asserted that the refusal to publish these reports undermines transparency and accountability, emphasising that citizens have a right to know how public funds are being spent. BudgIT stated that this is not only a legal obligation but also a fundamental aspect of democracy and adherence to the rule of law.
The statement further stated: “Perhaps more worrying is the fact that this disposition towards providing public information does not end with Quarterly BIRs but extends to the government’s own public platforms, namely OpenTreasury.gov, which used to be the go-to source of information on daily, weekly, monthly, quarterly, and yearly spending of the federal government. While the platform was not perfect (several government ministries, departments, and agencies had absent spending data, broken links, and data that was often not machine-readable), it was largely comprehensive and a demonstration of transparency and the willingness of the government to be held accountable. The government has not updated the platform with new information since January 2025.”
In conclusion, BudgIT urged President Bola Tinubu, the Ministry of Finance, and the Budget Office of the Federation to uphold transparency, legal compliance, and accountability in dealing with public funds. Civil society organisations, citizens, and other stakeholders are also urged to exercise their rights by seeking the urgent publication of expenditure performance.
