The Questionnaire and Guide to the Completion of the Questionnaire is published as a compliment to the Fiscal Responsibility Index. It provides the background and the set of questions which were posed to the participating MDAs. The Guide provides answers to the quality and nature of evidence required to get the right scores. In some instances, relevant documentation is required to support a positive response. In others, beyond the documentation, interviews and discussions are required for the clarification of issues. Essentially, the whole exercise of responding to the questions requires credible evidence. The Questionnaire covers the sub-indexes on policy based budgeting; budget comprehensiveness and transparency; budget credibility; budget implementation, monitoring and evaluation; accounting, recording, reporting and external auditing; as well as a special section looking at how the Ministry of Finance delivers in some of the critical provisions of the FRA.
The Questionnaire was used to collect a comparative dataset for the above five (5) indices and guides researchers in identifying and measuring the extent of compliance with fiscal responsibility stipulations. The Questionnaire was designed to support understanding of selected good practice benchmarks for fiscal transparency and accountability. It also applied a common methodology across MDAs to make possible comparisons between them. The results of these comparisons are intended to draw wide attention to the importance of fiscal responsibility as well as open and accountable government budgets across MDAs in Nigeria. They are based on principles regarding the budgeting process that are hinged on guidelines developed by several local, regional and international organisations  with serious efforts at domestication, reflecting the Nigerian system and practices as enshrined in the Nigerian Constitution and other relevant fiscal related laws and policies.
For more Details, click to Download:Fiscal Responsibility Index (FRI) Questionniare