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Energy and Power Reforms

REVIEW OF THE FEDERAL POWER SECTOR BUDGET PROPOSALS 2026

REVIEW OF THE FEDERAL POWER SECTOR BUDGET PROPOSALS 2026

REVIEW OF THE FEDERAL POWER SECTOR BUDGET PROPOSALS 2026 ...
Budgeting For Climate Change In The Energy Sector

Budgeting For Climate Change In The Energy Sector

Read here Download Below BUDGETING-FOR-CLIMATE-CHANGE-IN-THE-ENERGY-SECTOR ...
SOLAR ENERGY AND THE FEDERAL BUDGET

SOLAR ENERGY AND THE FEDERAL BUDGET

Read here Download Below SOLAR-ENERGY-AND-THE-FEDERAL-BUDGET ...
Issues in Implementing the Nigerian Gas Master Plan Publication

Issues in Implementing the Nigerian Gas Master Plan Publication

Read here Download Below Issues-in-Implementing-the-Nigerian-Gas-Master-Plan ...
Implementing The Nigerian Electricity Market Stabilisation Facility

Implementing The Nigerian Electricity Market Stabilisation Facility

Read here Download Below Sexual-and-Gender-Based-Violence-and-the-Budget-A-Review-of-Cross-River-State-2016-2019 ...
Power Medium Term Sector Strategies (MTSS)

Power Medium Term Sector Strategies (MTSS)

Read here Download Below PULLOUT-OF-WOMEN-IN-AGRICULTURE-PROJECTS-IN-THE-2021-NIGER-STATE-BUDGET (2) ...

Environmental Reforms

LOW CARBON BUDGETING FRAMEWORK FOR 2018 BUDGET

LOW CARBON BUDGETING FRAMEWORK FOR 2018 BUDGET

Read here Download Below LOW-CARBON-BUDGETING-FRAMEWORK-FOR-2018-BUDGET ...
Green Policies and the Budget

Green Policies and the Budget

Read here Download Below Green-Policies-and-the-Budget ...
Decarbonizing the Budget

Decarbonizing the Budget

Read here Download Below Decarbonizing-the-Budget ...
Financing Options For Climate Change Interventions

Financing Options For Climate Change Interventions

Read here Download Below FINANCING-OPTIONS-FOR-CLIMATE-CHANGE-INTERVENTIONS ...
Budgeting For Climate Change In The Works Sector

Budgeting For Climate Change In The Works Sector

Read here Download Below BUDGETING-FOR-CLIMATE-CHANGE-IN-THE-WORKS-SECTOR ...
Budgeting For Climate Change In The Water Resources Sector

Budgeting For Climate Change In The Water Resources Sector

Read here Download Below BUDGETING-FOR-CLIMATE-CHANGE-IN-THE-Water-Resources-Sector ...
Budgeting For Climate Change In The Mining Sector

Budgeting For Climate Change In The Mining Sector

Read here Download Below BUDGETING-FOR-CLIMATE-CHANGE-IN-THE-MINING-SECTOR ...
Budgeting For Climate Change In The Labour Sector

Budgeting For Climate Change In The Labour Sector

Read here Download Below BUDGETING-FOR-CLIMATE-CHANGE-IN-THE-LABOUR-SECTOR ...
Budgeting For Climate Change In The Housing Sector

Budgeting For Climate Change In The Housing Sector

Read here Download Below BUDGETING-FOR-CLIMATE-CHANGE-IN-THE-HOUSING-SECTOR ...
Budgeting For Climate Change In The Environment

Budgeting For Climate Change In The Environment

Read here Download Below BUDGETING-FOR-CLIMATE-CHANGE-IN-THE-ENVIRONMENT ...
Budgeting For Climate Change In Agriculture

Budgeting For Climate Change In Agriculture

Read here Download Below BUDGETING-FOR-CLIMATE-CHANGE-IN-AGRICULTURE ...

International Standards

KYOTO PROTOCOL

KYOTO PROTOCOL

Read here Download Below KYOTO-PROTOCOL ...

National Standards

Nigeria’s Nationally Determined Contributions (NDCs)

Nigeria’s Nationally Determined Contributions (NDCs)

Read here Download Below Nigerias-Nationally-Determined-Contributions-NDCs ...

International Standards

Universal Declaration on Human Rights

Universal Declaration on Human Rights

Read here Universal-Declaration-on-Human-Rights Download Below ...
PROTOCOL TO THE AFRICAN CHARTER ON HUMAN AND PEOPLES’ RIGHTS ON THE RIGHTS OF WOMEN IN AFRICA

PROTOCOL TO THE AFRICAN CHARTER ON HUMAN AND PEOPLES’ RIGHTS ON THE RIGHTS OF WOMEN IN AFRICA

Read here PROTOCOL-TO-THE-AFRICAN-CHARTER-ON-HUMAN-AND-PEOPLES-RIGHTS-ON-THE-RIGHTS-OF-WOMEN-IN-AFRICA Download Below ...
International Covenant on Civil & Political Rights

International Covenant on Civil & Political Rights

Read here protocol_rights_women_africa_2003 Download Below ...
International Conference on Population and Development

International Conference on Population and Development

Read here International-Conference-on-Population-and-Development Download Below ...
GENERAL RECOMMENDATIONS MADE BY THE COMMITTEE ON THE ELIMINATION OF DISCRIMINATION AGAINST WOMEN

GENERAL RECOMMENDATIONS MADE BY THE COMMITTEE ON THE ELIMINATION OF DISCRIMINATION AGAINST WOMEN

Read here GENERAL-RECOMMENDATIONS-MADE-BY-THE-COMMITTEE-ON-THE-ELIMINATION-OF-DISCRIMINATION-AGAINST-WOMEN Download Below ...
Declaration on the Elimination of Violence against Women

Declaration on the Elimination of Violence against Women

Read here Declaration-on-the-Elimination-of-Violence-against-Women Download Below ...
CONVENTION ON THE ELIMINATION OF ALL FORMS OF DISCRIMINATION AGAINST WOMEN NEW YORK, 18 DECEMBER 1979

CONVENTION ON THE ELIMINATION OF ALL FORMS OF DISCRIMINATION AGAINST WOMEN NEW YORK, 18 DECEMBER 1979

Read here Convention-on-the-Elimination-of-All-Forms-of-Discrimination-against-Women-New-York-18-December-1979 Download Below ...
Beijing Declaration and Platform for Action

Beijing Declaration and Platform for Action

Read here Beijing_Declaration_and_Platform_for_Action Download Below ...

National Standards

Gender Policy in Agriculture 2019

Gender Policy in Agriculture 2019

Read here Download Below Gender-Policy-in-Agriculture-2019 ...
VIOLENCE AGAINST PERSONS (PROHIBITION) ACT, 2015

VIOLENCE AGAINST PERSONS (PROHIBITION) ACT, 2015

Read here Download Below VIOLENCE-AGAINST-PERSONS-PROHIBITION-ACT-2015 ...
National Gender Policy Situation Analysis

National Gender Policy Situation Analysis

Read here Download Below National-Gender-PolicySituation-Analysis ...
National Gender Policy in Basic Education

National Gender Policy in Basic Education

Read here Download Below National-Gender-Policy-in-Basic-Education ...
National Gender Policy

National Gender Policy

Read here Download Below National-Gender-Policy ...
NAPTIP LAW

NAPTIP LAW

Read here Download Below NAPTIP-LAW ...
Independent National Electoral Commission Gender Policy

Independent National Electoral Commission Gender Policy

Read here Download Below Independent-National-Electoral-Commission-Gender-Policy ...
CHILD’S-RIGHT-ACT

CHILD’S-RIGHT-ACT

Read here Download Below CHILD’S-RIGHT-ACT ...

Sexual And Gender Based Violence

Sokoto VAPP POLICY BRIEF

Sokoto VAPP POLICY BRIEF

Two aphorisms are imperative in this introduction. The first is that a chain is as strong as its weakest link ...
ADAMAWA VAPP POLICY BRIEF

ADAMAWA VAPP POLICY BRIEF

Two aphorisms are imperative in this introduction. The first is that a chain is as strong as its weakest link ...
MANUAL ON BUDGETING FOR THE REDUCTION OF GENDER BASED VIOLENCE

MANUAL ON BUDGETING FOR THE REDUCTION OF GENDER BASED VIOLENCE

EXECUTIVE SUMMARY Chapter One is the introduction. It reviews the legal and constitutional obligation of governments to make a budget ...
VIOLENCE AGAINST WOMEN AND GIRLS, SEXUAL AND GENDER BASED VIOLENCE AND THE BUDGET IN A TIME OF CORONA VIRUS PANDEMIC

VIOLENCE AGAINST WOMEN AND GIRLS, SEXUAL AND GENDER BASED VIOLENCE AND THE BUDGET IN A TIME OF CORONA VIRUS PANDEMIC

Read here Download Below VIOLENCE-AGAINST-WOMEN-AND-GIRLS-SEXUAL-AND-GENDER-BASED-VIOLENCE-AND-THE-BUDGET-IN-A-TIME-OF-CORONA-VIRUS-PANDEMIC ...
SGBV WORKSHOPS AND CAPACITY BUILDING COMMUNIQUES

SGBV WORKSHOPS AND CAPACITY BUILDING COMMUNIQUES

Read here Download Below SGBV-WORKSHOPS-AND-CAPACITY-BUILDING-COMMUNIQUES ...
Sexual and Gender Based Violence and the Budget (A Review of Ebonyi State: 2016-2019)

Sexual and Gender Based Violence and the Budget (A Review of Ebonyi State: 2016-2019)

Read here Download Below Ebonyi-State-SGBV-and-Budget-Final ...
Sexual and Gender Based Violence and the Budget (A Review of Cross River State: 2016-2019)

Sexual and Gender Based Violence and the Budget (A Review of Cross River State: 2016-2019)

Read here Download Below Sexual-and-Gender-Based-Violence-and-the-Budget-A-Review-of-Cross-River-State-2016-2019 ...

Agriculture and Food

AGRICULTURAL RESEARCH OUTREACH CENTRES

AGRICULTURAL RESEARCH OUTREACH CENTRES

AGRICULTURAL RESEARCH OUTREACH CENTRES ...
Centre for Social Justice Newsletter, December 2025

Centre for Social Justice Newsletter, December 2025

In this Newsletter, CSJ focused on four key issues vis, Analysis of Agriculture Sector Budget Proposals; Validation Meeting of the ...
REVIEW OF JIGAWA STATE 2026 AGRICULTURE BUDGET

REVIEW OF JIGAWA STATE 2026 AGRICULTURE BUDGET

The Jigawa State Agricultural Sector is composed of two key Ministries, namely the Ministry of Agriculture and Natural Resources and ...
Review of 2026 Budget for Oyo State

Review of 2026 Budget for Oyo State

The Ministry of Agriculture and Natural Resources oversees the Agricultural sector in Oyo State, alongside the Tree Crops Development Unit, ...
REVIEW OF NASARAWA STATE 2026 AGRICULTURE BUDGET PROPOSAL

REVIEW OF NASARAWA STATE 2026 AGRICULTURE BUDGET PROPOSAL

The Nasarawa State Agricultural Sector comprises the Ministry of Agriculture; College of  Agriculture, Science and Technology; Nasarawa Agriculture Development Programme  ...
REVIEW OF 2026 NIGER STATE AGRICULTURE BUDGET ESTIMATES

REVIEW OF 2026 NIGER STATE AGRICULTURE BUDGET ESTIMATES

The Niger State Agricultural Sector is composed of two key Ministries, namely the Ministry of Agriculture and Ministry of Livestock ...
REVIEW OF ANAMBRA STATE 2026 AGRICULTURE BUDGET PROPOSAL

REVIEW OF ANAMBRA STATE 2026 AGRICULTURE BUDGET PROPOSAL

A Memorandum for Improving Agriculture Sector Budgeting: December 2025 ...
GESI AGRICULTURE PUBLIC PROCUREMENT MANUAL

GESI AGRICULTURE PUBLIC PROCUREMENT MANUAL

PUBLIC PROCUREMENT  PROCEDURES MANUAL  (GENDER EQUALITY AND SOCIAL  INCLUSION IN AGRICULTURE) ...
POLICY BRIEF GAP SWOFON HBS ARCN

POLICY BRIEF GAP SWOFON HBS ARCN

This Policy Brief summarises the identified challenges and recommendations of the  Agricultural Research for Women Farmers Project ...
2025 Oyo State SWOFON-AGRIC Pullout

2025 Oyo State SWOFON-AGRIC Pullout

This Pull Out is produced to provide information to Small Scale Women Farmers of Nigeria (SWOFON) of provisions in the ...
2025 Niger State SWOFON-AGRIC pullout

2025 Niger State SWOFON-AGRIC pullout

This Pull Out is produced to provide information to Small Scale Women Farmers of Nigeria (SWOFON) of provisions in the ...
2025 NASARAWA STATE SWOFON-AGRIC PULLOUT

2025 NASARAWA STATE SWOFON-AGRIC PULLOUT

This Pull Out is produced to provide information to Small Scale Women Farmers of Nigeria (SWOFON) of provisions in the ...

Others

Gender Audit of Politcal Parties

Gender Audit of Politcal Parties

GENDER AUDIT OF POLITICAL PARTIES FINAL ...
Policy Brief: Innovative Ways to Increase Educational Opportunities for Women and Youth

Policy Brief: Innovative Ways to Increase Educational Opportunities for Women and Youth

Read here Download Below Inequality-in-Education-Policy-Brief-1 ...
Policy Brief: Innovative Ways to Increase Employment Opportunities for Women and Youth

Policy Brief: Innovative Ways to Increase Employment Opportunities for Women and Youth

Read here Download Below Innovative-Ways-to-Increase-Employment-Policy-Brief ...
Issues In The 2021 Federal Agriculture Budget Estimates

Issues In The 2021 Federal Agriculture Budget Estimates

Read here Download Below Issues-in-Fed-Agric-Budget-2021 (1) ...

Federal Activities

Gender Audit of Politcal Parties

Gender Audit of Politcal Parties

GENDER AUDIT OF POLITICAL PARTIES FINAL ...
ABUSE OF STATE FISCAL RESOURCES IN THE 2023 PRESIDENTIAL AND NATIONAL ASSEMBLY ELECTIONS

ABUSE OF STATE FISCAL RESOURCES IN THE 2023 PRESIDENTIAL AND NATIONAL ASSEMBLY ELECTIONS

State Administrative Resources are public resources at the disposal of the three tiers of government for the day-to-day performance of ...
THE ROAD TO 2023 AND ABUSE OF STATE ADMINISTRATIVE RESOURCES

THE ROAD TO 2023 AND ABUSE OF STATE ADMINISTRATIVE RESOURCES

State Administrative Resources (SAR) are public resources at the disposal of the three tiers of government for the day-to-day performance ...
Still Above The Ceiling 2015 Presidential Campaign Finance Report

Still Above The Ceiling 2015 Presidential Campaign Finance Report

Read here Download Below Still-Above-the-Ceiling-_2015-Presidential-Campaign-Finance-Report_ ...
Second Campaign Finance And Use Of State Administrative Resources Report

Second Campaign Finance And Use Of State Administrative Resources Report

Read here Download Below Political-Finance-Manual-2011 ...
Political Finance Monitoring Manual 2014

Political Finance Monitoring Manual 2014

Read here Download Below Political-Finance-Monitoring-Manual-2014 ...
Reforming Campaign Finance and Use of State Administrative Resources in Nigeria

Reforming Campaign Finance and Use of State Administrative Resources in Nigeria

Read here Download Below Reforming-Campaign-Finance-and-Use-of-State-Administrative-Resources-in-Nigeria ...
Political Finance Manual 2011

Political Finance Manual 2011

Read here Download Below Political-Finance-Manual-2011 ...
PDP PRESIDENTIAL PRIMARIES AND CAMPAIGN FINANCE 2018

PDP PRESIDENTIAL PRIMARIES AND CAMPAIGN FINANCE 2018

Read here Download Below PDP-Presidential-Primary-Election-Report-2018 ...
First Campaign Finance Report

First Campaign Finance Report

Read here Download Below First-Campaign-Finance-Report ...
2015 General Election; Print Media Expenses GEJ/GMB

2015 General Election; Print Media Expenses GEJ/GMB

Read here Download Below 2015-General-Election-PRINT-MEDIA-EXPENSES-GEJ-GMB ...

States Activities

THE ROAD TO 2023 AND ABUSE OF STATE ADMINISTRATIVE RESOURCES

THE ROAD TO 2023 AND ABUSE OF STATE ADMINISTRATIVE RESOURCES

State Administrative Resources (SAR) are public resources at the disposal of the three tiers of government for the day-to-day performance ...
Spending To Win, Edo 2012 Campaign Finance Report

Spending To Win, Edo 2012 Campaign Finance Report

Read here SPENDING-TO-WIN-Edo-2012-Campaign-Finance-Report Download Below ...
Serial Violations, Edo State Campaign Finance Report

Serial Violations, Edo State Campaign Finance Report

Read here SERIAL-VIOLATIONS-Edo-State-Campaign-Finance-Report Download Below ...
OUTSPENDING TO WIN

OUTSPENDING TO WIN

Read here OUTSPENDING-TO-WIN Download Below (A Report on Campaign Finance and use of State Administrative Resources in the EKITI STATE ...
In Defiance Of The Law, Anambra Election Report 2013

In Defiance Of The Law, Anambra Election Report 2013

Read here IN-DEFIANCE-OF-THE-LAW-Anambra-Election-Report-2013 Download Below ...
Impunity Is The Norm, Ondo State Campaign Finance Report

Impunity Is The Norm, Ondo State Campaign Finance Report

Read here Download Below IMPUNITY-IS-THE-NORM-Ondo-State-Campaign-Finance-Report ...
Political Finance Manual 2011

Political Finance Manual 2011

Read here Download Below Political-Finance-Manual-2011 ...

Fiscal Responsibility

2026 FEDERAL BUDGET FRIVOLOUS EXPENITURE PULLOUT

2026 FEDERAL BUDGET FRIVOLOUS EXPENITURE PULLOUT

RECOMMENDATIONS ON THE LINE ITEMS OF FRIVOLOUS, INAPPROPRIATE, UNCLEAR AND WASTEFUL ESTIMATES IN THE 2026 FEDERALAPPROPRIATION BILL ESTIMATES ...
CPI April 2025 Review

CPI April 2025 Review

April 2025 CPI and Inflation Rate: A Review Eze Onyekpere Esq ...
Request for Expression of Interest to Develop a Fiscal Responsibility  Code of Conduct

Request for Expression of Interest to Develop a Fiscal Responsibility Code of Conduct

Centre for Social Justice (CSJ) with the support of the European Union Rule of Law and Anti-Corruption Project RoLAC 2 is implementing ...
2025 Federal Budget NHIS Pull-out

2025 Federal Budget NHIS Pull-out

This document is a pullout of items in the 2025 Federal Budget Proposals relevant to the NHIS ...
2025 FEDERAL BUDGET FRIVOLITIES

2025 FEDERAL BUDGET FRIVOLITIES

The 2025 Budget is here. Nigeria is undergoing very serious economic and fiscal crisis. There is stagflation. Inflation rate is ...
REVIEW OF THE 2025 FEDERAL APPROPRIATION BILL AND ESTIMATES

REVIEW OF THE 2025 FEDERAL APPROPRIATION BILL AND ESTIMATES

The 2025 Federal Appropriation Bill outlines the Nigerian government’s budgetary priorities for the fiscal year, focusing on economic recovery, infrastructure ...
Overview of GDP in Quarter Two 2024

Overview of GDP in Quarter Two 2024

Introduction: Overall Quarter Two 2024 Performance This is a review of the Nigerian Gross Domestic Product (GDP) report produced by ...
2024 Federal Budget

2024 FEDERAL BUDGET FRIVOLITIES

Nigeria is undergoing an economic and fiscal crisis of monumental proportions. The currency has been devalued officially to N750 to ...
ECONOMIC AGENDA FOR THE BOLA AHMED  TINUBU ADMINISTRATION

ECONOMIC AGENDA FOR THE BOLA AHMED TINUBU ADMINISTRATION

This agenda reviews critical issues that will facilitate increased revenue earnings for the Federal Government of Nigeria (FGN) as well ...
REVIEW OF CRITICAL ISSUES IN THE 2023 FEDERAL BUDGET PROPOSAL

REVIEW OF CRITICAL ISSUES IN THE 2023 FEDERAL BUDGET PROPOSAL

The 2023 budget proposal is presented as a Bill for an Act to authorise the issue from the Consolidated Revenue ...
2023 Budget

2023 Budget Frivolous Estimates

An analysis of the 2023 budget. Nigeria is undergoing an economic and fiscal crisis of monumental proportions. Nigeria is snatching ...

Public Procurement

GESI AGRICULTURE PUBLIC PROCUREMENT MANUAL

GESI AGRICULTURE PUBLIC PROCUREMENT MANUAL

PUBLIC PROCUREMENT  PROCEDURES MANUAL  (GENDER EQUALITY AND SOCIAL  INCLUSION IN AGRICULTURE) ...
Engaging The Approved 2016 Federal Power Sector Budget

Engaging The Approved 2016 Federal Power Sector Budget

Read here Download Below Engaging-the-Approved-2016-Federal-Power-Sector-Budget ...
Public Procurement Report 2011

Public Procurement Report 2011

Read here Download Below PUBLIC-PROCUREMENT-REPORT-2011 ...
Public Procurement Report 2010

Public Procurement Report 2010

Read here Download Below PUBLIC-PROCUREMENT-REPORT-2010 ...
Public Procurement Report 2009

Public Procurement Report 2009

Read here Download Below PUBLIC-PROCUREMENT-REPORT-2009-2 ...
Public Procurement Act 2007

Public Procurement Act 2007

Read here Download Below Sokoto-FRS-Communique ...
Observatory News No.3

Observatory News No.3

Read here Download Below Sokoto-FRS-Communique ...
Insisting On Due Process

Insisting On Due Process

Read here Download Below Insisting-on-Due-Process ...
Finance Bill 2020 and the Public Procurement Act: Memorandum submitted by CSJ to National Assembly

Finance Bill 2020 and the Public Procurement Act: Memorandum submitted by CSJ to National Assembly

Read here Download Below FINANCE-BILL-2020-AND-THE-PUBLIC-PROCUREMENT-ACT-OF-2007 ...
Clause By Clause Analaysis- Bayelsa Procurement Bill

Clause By Clause Analaysis- Bayelsa Procurement Bill

Read here Download Below CLAUSE-BY-CLAUSE-ANALAYSIS-BAYELSA-PROCUREMENT-BILL ...
Bayelsa State Public Procurement Law, 2009

Bayelsa State Public Procurement Law, 2009

Read here Download Below Bayelsa-State-Public-Procurement-Law-2009 ...

Audit Reforms

AUDIT OPPORTUNITIES ASSESSMENT STUDY

AUDIT OPPORTUNITIES ASSESSMENT STUDY

Audit Opportunities Asessment Study Researched and Written by Eze Onyekpere Esq.John Onyeukwu Esq. and Princewill Eziukwu ...
AUDIT ASSESSMENT STUDY REPORT

AUDIT ASSESSMENT STUDY REPORT

Audit is vital link in Nigeria’s public finance management and fiscal governance chain which has undergone various legislative and policy ...
Audit_Policy

UNDERSTANDING DUTIES AND REPONSIBILITIES IN FEDERAL AUDIT

Understanding Duties and Responsibilities in Federal Audit provides a clear guide for federal auditors, breaking down their key duties and ...
LEGAL REGULATION OF AUDITING ACCOUNTS Of THE FEDERAL GOVERNMENT OF NIGERIA

LEGAL REGULATION OF AUDITING ACCOUNTS Of THE FEDERAL GOVERNMENT OF NIGERIA

1.0. Introduction Auditing of government accounts has always been regulated in Nigeria right from colonial times. In 1956 a specific ...
Mexico Declaration on Independence of Supreme

Mexico Declaration on Independence of Supreme

Read here Download Below MEXICO-DECLARATION-ON-SAI-INDEPENDENCE-ISSAI-10 ...
LIMA DECLARATION OF GUIDELINES ON AUDITING PRECEPTS

LIMA DECLARATION OF GUIDELINES ON AUDITING PRECEPTS

Preamble The IXth Congress of the International Organization of Supreme Audit Institutions (INTOSAI), meeting in Lima: • Whereas the orderly ...
Key Issues in the 2018 Federal Audit Report

Key Issues in the 2018 Federal Audit Report

Read here Download Below Key-Issues-in-the-2018-Federal-Audit-Report ...
Key Issues in the 2014-2017 Federal Audit Reports

Key Issues in the 2014-2017 Federal Audit Reports

Read here Download Below Key-Issues-in-the-2014-2017-Federal-Audit-Reports ...
IMPROVING THE EFFECTIVENESS OF FEDERAL AUDIT PROCESS AND REFORMS

IMPROVING THE EFFECTIVENESS OF FEDERAL AUDIT PROCESS AND REFORMS

1. BACKGROUND Centre for Social Justice Limited by Guarantee (CSJ) is a Nigerian Knowledge Institution, being a non-governmental, non-profit and ...
HIGHLIGHTS OF INFRACTIONS IN THE 2017 AUDIT REPORT

HIGHLIGHTS OF INFRACTIONS IN THE 2017 AUDIT REPORT

Preliminary Review of the Report of the Auditor-General of the Federation The first point to note is that the report ...
HARVEST OF VIOLATIONS

HARVEST OF VIOLATIONS

INTRODUCTION The Lima Declaration of Guidelines on Auditing Precepts (adopted at the IX Congress of the International Organisation of Supreme ...
Auditor General’s Bill

Auditor General’s Bill

Read here Download Below Auditor-Generals-Bill ...

Poor & Rights Based Budgeting

2025 HEALTH BUDGET POLICY BRIEF

2025 HEALTH BUDGET POLICY BRIEF

2025 Health Budget Policy Brief – Nigeria’s Health Spending Explained This document explains how much money Nigeria plans to spend ...
2025 FEDERAL BUDGET FRIVOLITIES

2025 FEDERAL BUDGET FRIVOLITIES

The 2025 Budget is here. Nigeria is undergoing very serious economic and fiscal crisis. There is stagflation. Inflation rate is ...
2024 Federal Budget

2024 FEDERAL BUDGET FRIVOLITIES

Nigeria is undergoing an economic and fiscal crisis of monumental proportions. The currency has been devalued officially to N750 to ...
ECONOMIC AGENDA FOR THE BOLA AHMED  TINUBU ADMINISTRATION

ECONOMIC AGENDA FOR THE BOLA AHMED TINUBU ADMINISTRATION

This agenda reviews critical issues that will facilitate increased revenue earnings for the Federal Government of Nigeria (FGN) as well ...
REVIEW OF CRITICAL ISSUES IN THE 2023 FEDERAL BUDGET PROPOSAL

REVIEW OF CRITICAL ISSUES IN THE 2023 FEDERAL BUDGET PROPOSAL

The 2023 budget proposal is presented as a Bill for an Act to authorise the issue from the Consolidated Revenue ...
ADVOCACY MEMORANDUM ON THE 2023 FEDERAL HEALTH  BUDGET PROPOSALS

ADVOCACY MEMORANDUM ON THE 2023 FEDERAL HEALTH BUDGET PROPOSALS

In the 2023 health budget, the total sum allocated to the Ministry of Health out of the overall expenditure of ...
2023 Budget

2023 Budget Frivolous Estimates

An analysis of the 2023 budget. Nigeria is undergoing an economic and fiscal crisis of monumental proportions. Nigeria is snatching ...
Issues In The 2021 Federal Agriculture Budget Estimates

Issues In The 2021 Federal Agriculture Budget Estimates

Read here Download Below Issues-in-Fed-Agric-Budget-2021 (1) ...
Review of the Proposed Amendments to the 2020 Federal Budget

Review of the Proposed Amendments to the 2020 Federal Budget

This Review is divided into eight parts. Part one is the executive summary containing the recommendations. Part two reviews the ...
REVIEW OF THE 2021 AGRICULTURE BUDGET ESTIMATES

REVIEW OF THE 2021 AGRICULTURE BUDGET ESTIMATES

Read here Download Below REVIEW-OF-THE-2021-AGRICULTURE-BUDGET-ESTIMATES.1 ...
REVIEW OF THE 2021 AGRICULTURE BUDGET ESTIMATES

REVIEW OF THE 2021 AGRICULTURE BUDGET ESTIMATES

Read here Download Below Engaging-the-Approved-2016-Federal-Transport-Budget ...

Improving the Right to Health

2026 HEALTH BUDGET POLICY BRIEF

2026 HEALTH BUDGET POLICY BRIEF

ADVOCACY MEMORANDUM ON THE 2026 FEDERAL HEALTH BUDGET PROPOSALS ...
Review of the 2024 Federal Health Budget Proposal

Review of the 2024 Federal Health Budget Proposal

In the 2024 Federal Health Budget, the total sum allocated out of the overall expenditure of ₦27,503,404,073,861 is ₦1,228,100,390,765 inclusive ...
Right to Health

RIGHT TO HEALTH MANUAL

The right to health is an empowering right that greatly facilitates the realisation and enjoyment of other human rights and ...
PROPOSALS FOR THE FULL IMPLEMENTATION OF THE  NATIONAL HEALTH ACT

PROPOSALS FOR THE FULL IMPLEMENTATION OF THE NATIONAL HEALTH ACT

The National Health Act (NHA) was made to provide a legal framework for the regulation, development and management of the ...
A Draft Bill for the Establishment of a Health Development Bank

A Draft Bill for the Establishment of a Health Development Bank

The Centre for Social Justice (CSJ) has introduced a draft bill known as the Health Development Bank of Nigeria Establishment ...
The Case for a Health Development Bank of Nigeria

The Case for a Health Development Bank of Nigeria

This advocacy memorandum makes a case for the establishment of a Health Development Bank of Nigeria. This is premised on ...
Health Agenda for Tinubu

HEALTH SECTOR REFORM AGENDA FOR THE BOLA AHMED TINUBU ADMINISTRATION

The Centre for Social Justice has proposed a comprehensive health sector reforms agenda for the Bola Ahmed Tinubu administration, outlining ...
Adamawa State Pre 2023 Budget Health Memorandum

Adamawa State Pre 2023 Budget Health Memorandum

This memorandum is divided into seven sections. Section 1 is the background, provides the rationale for the exercise and reviews ...
ADVOCACY MEMO ON THE SOKOTO STATE HEALTH INSURANCE SCHEME

ADVOCACY MEMO ON THE SOKOTO STATE HEALTH INSURANCE SCHEME

This Policy Brief engaged the Sokoto State Health Insurance Scheme with the objective of providing policy recommendations to increase health ...
Imo State Pre 2023 Budget Health Memorandum

Imo State Pre 2023 Budget Health Memorandum

This Memorandum is divided into seven sections. Section 1 is the background, provides the rationale for the exercise and reviews ...
IMPROVING THE NATIONAL HEALTH INSURANCE SCHEME

IMPROVING THE NATIONAL HEALTH INSURANCE SCHEME

Health insurance is an insurance contract taken to cover the cost of medical care. The contract can be annual, monthly ...
IMPROVING THE IMPLEMENTATION OF THE RIVERS STATE HEALTH INSURANCE SCHEME

IMPROVING THE IMPLEMENTATION OF THE RIVERS STATE HEALTH INSURANCE SCHEME

Health insurance is an insurance contract taken to cover the cost of medical care. The contract can be annual, monthly ...
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Federal Budget Implementation Report

2017 Third Quarter Budget Implementation Report

2017 Third Quarter Budget Implementation Report

Read here [/dflip Download Below 2017_Third_Quarter_Budget_Implementation_Report ...
2017 Second Quarter And Mid Year Budget Implementation Report

2017 Second Quarter And Mid Year Budget Implementation Report

Read here Download Below 2017_Second_Quarter_and_Mid_Year_Budget_Implementation_Report ...
2017 First Quarter And Mid Year Budget Implementation Report

2017 First Quarter And Mid Year Budget Implementation Report

Read here Download Below 2017-First-Quarter_and_Mid_Year_Budget_Implementation_Report ...
2015 Fourth Quarter Budget Implementation Report

2015 Fourth Quarter Budget Implementation Report

Read here Download Below 2015-Fourth-Quarter-Budget-Implementation-Report ...
2015 First Quarter Budget Implementation Report

2015 First Quarter Budget Implementation Report

Read here Download Below 2015-First-Quarter-Budget-Implementation-Report ...
2014 Fourth Quarter Budget Implementation Report

2014 Fourth Quarter Budget Implementation Report

Read here Download Below 2014-FOURTH-QUARTER-BUDGET-IMPLEMENTATION-REPORT ...
2014 First Quarter Budget Implementation Report

2014 First Quarter Budget Implementation Report

Read here Download Below 2014-First-Quarter-Budget-Implementation-Report ...
2013 Third Quarter Budget Implementation Report

2013 Third Quarter Budget Implementation Report

Read here Download Below 2013-Third-Quarter-Budget-Implementation-Report ...
2013 Second Quarter Budget Implementation Report

2013 Second Quarter Budget Implementation Report

Read here Download Below 2013-Second-Quarter-Budget-Implementation-Report ...
2013 Fourth Quarter Budget Implementation Report

2013 Fourth Quarter Budget Implementation Report

Read here Download Below 2013-Fourth-Quarter-Budget-Implementation-Report ...
2013 Full Year Budget Implementation Report

2013 Full Year Budget Implementation Report

Read here Download Below 2013-FULL-YEAR-Budget-Implementation-Report ...
2013 First Quarter Budget Implementation Report

2013 First Quarter Budget Implementation Report

Read here Download Below 2013-First-Quarter-Budget-Implementation-Report ...
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Sectoral Budget Reviews

CAPITAL BUDGET PULLOUT ON EDUCATION IN SOKOTO STATE FOR THE FINANCIAL YEAR 2021

CAPITAL BUDGET PULLOUT ON EDUCATION IN SOKOTO STATE FOR THE FINANCIAL YEAR 2021

In the spirit of the vision of the Centre for Social Justice, of a Nigeria where social justice informs public ...
CAPITAL BUDGET PULLOUT ON EDUCATION  IN SOKOTO STATE FOR THE FINANCIAL YEAR 2023

CAPITAL BUDGET PULLOUT ON EDUCATION IN SOKOTO STATE FOR THE FINANCIAL YEAR 2023

The budget is a legal instrument for the delivery of government’s intentions to its people. The budget document, and by ...
REVIEW OF SOKOTO STATE EDUCATION  BUDGET 2020 - 2022(Draft)

REVIEW OF SOKOTO STATE EDUCATION BUDGET 2020 – 2022(Draft)

This is a review of the investment in the Sokoto state education sector. This sector has two major ministries, the ...
Adamawa State Pre 2023 Budget Health Memorandum

Adamawa State Pre 2023 Budget Health Memorandum

This memorandum is divided into seven sections. Section 1 is the background, provides the rationale for the exercise and reviews ...
ADVOCACY MEMO ON THE SOKOTO STATE HEALTH INSURANCE SCHEME

ADVOCACY MEMO ON THE SOKOTO STATE HEALTH INSURANCE SCHEME

This Policy Brief engaged the Sokoto State Health Insurance Scheme with the objective of providing policy recommendations to increase health ...
Imo State Pre 2023 Budget Health Memorandum

Imo State Pre 2023 Budget Health Memorandum

This Memorandum is divided into seven sections. Section 1 is the background, provides the rationale for the exercise and reviews ...
Review of the 2022 Anambra, Jigawa, Nasarawa, Niger and Oyo state budgets for Agriculture

REVIEW OF THE 2022 ANAMBRA, JIGAWA, NASARAWA, NIGER AND OYO STATES BUDGET FOR AGRICULTURE AND FULL YEAR BUDGET IMPLEMENTATION REPORT

We reviewed the performance of the Anambra, Nasarawa, Jigawa, Niger and Oyo State 2022 Fiscal Year Agriculture. We reviewed inter ...
REVIEW OF THE 2022 JIGAWA STATE BUDGET FOR AGRICULTURE AND HALF YEAR BUDGET TRACKING REPORT

REVIEW OF THE 2022 JIGAWA STATE BUDGET FOR AGRICULTURE AND HALF YEAR BUDGET TRACKING REPORT

This overview disaggregates the Jigawa State Budget vote for Agriculture for the 2022 financial year. It reviews the division into ...
REVIEW OF THE 2022 ANAMBRA STATE BUDGET FOR AGRICULTURE AND HALF YEAR BUDGET TRACKING REPORT

REVIEW OF THE 2022 ANAMBRA STATE BUDGET FOR AGRICULTURE AND HALF YEAR BUDGET TRACKING REPORT

This overview disaggregates the Anambra State Budget vote for Agriculture for the 2022 financial year. It reviews the division into ...
REVIEW OF THE 2022 NASARAWA STATE BUDGET FOR AGRICULTURE AND HALF YEAR BUDGET TRACKING REPORT

REVIEW OF THE 2022 NASARAWA STATE BUDGET FOR AGRICULTURE AND HALF YEAR BUDGET TRACKING REPORT

This overview disaggregates the Nasarawa State Budget vote for Agriculture for the 2022 financial year. It reviews the division into ...
REVIEW OF THE 2022 OYO STATE BUDGET FOR AGRICULTURE AND HALF YEAR BUDGET TRACKING REPORT

REVIEW OF THE 2022 OYO STATE BUDGET FOR AGRICULTURE AND HALF YEAR BUDGET TRACKING REPORT

This overview disaggregates the Oyo State Budget vote for Agriculture for the 2022 financial year. It reviews the division into ...
ADVOCACY MEMORANDUM ON THE 2023 FEDERAL HEALTH  BUDGET PROPOSALS

ADVOCACY MEMORANDUM ON THE 2023 FEDERAL HEALTH BUDGET PROPOSALS

In the 2023 health budget, the total sum allocated to the Ministry of Health out of the overall expenditure of ...

State Budgets

CAPITAL BUDGET PULLOUT ON EDUCATION IN SOKOTO STATE FOR THE FINANCIAL YEAR 2021

CAPITAL BUDGET PULLOUT ON EDUCATION IN SOKOTO STATE FOR THE FINANCIAL YEAR 2021

In the spirit of the vision of the Centre for Social Justice, of a Nigeria where social justice informs public ...
CAPITAL BUDGET PULLOUT ON EDUCATION  IN SOKOTO STATE FOR THE FINANCIAL YEAR 2023

CAPITAL BUDGET PULLOUT ON EDUCATION IN SOKOTO STATE FOR THE FINANCIAL YEAR 2023

The budget is a legal instrument for the delivery of government’s intentions to its people. The budget document, and by ...
REVIEW OF SOKOTO STATE EDUCATION  BUDGET 2020 - 2022(Draft)

REVIEW OF SOKOTO STATE EDUCATION BUDGET 2020 – 2022(Draft)

This is a review of the investment in the Sokoto state education sector. This sector has two major ministries, the ...
Adamawa State Pre 2023 Budget Health Memorandum

Adamawa State Pre 2023 Budget Health Memorandum

This memorandum is divided into seven sections. Section 1 is the background, provides the rationale for the exercise and reviews ...
Appropriation To Sokoto State In The 2012 National Budget

Appropriation To Sokoto State In The 2012 National Budget

Read here Download Below APPROPRIATION-TO-SOKOTO-STATE-IN-THE-2012-NATIONAL-BUDGET (1) ...
Appropriation To Katsina State In The 2012 National Budget

Appropriation To Katsina State In The 2012 National Budget

Read here Download Below APPROPRIATION-TO-KATSINA-STATE-IN-THE-2012-NATIONAL-BUDGET (1) ...
Appropriation To Kaduna State In The 2012 National Budget

Appropriation To Kaduna State In The 2012 National Budget

Read here Download Below APPROPRIATION-TO-KADUNA-STATE-IN-THE-2012-NATIONAL-BUDGET (1) ...
Appropriation To Kaduna State In The 2012 National Budget

Appropriation To Kaduna State In The 2012 National Budget

Read here Download Below APPROPRIATION-TO-KADUNA-STATE-IN-THE-2012-NATIONAL-BUDGET ...
2017 House Approved Budget of Anambra State

2017 House Approved Budget of Anambra State

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2015 Approved Budget Kaduna

2015 Approved Budget Kaduna

Download Below 2015-APPROVED-BUDGET-Kaduna ...

MTEFs And FSPs

Transport Medium Term Sector Strategies (mtss) 2018-2020

Transport Medium Term Sector Strategies (mtss) 2018-2020

Read here Download Below TRANSPORT-MEDIUM-TERM-SECTOR-STRATEGIES-MTSS-2018-2020 (1) ...
Review Of The 2017-2019 Medium Term Expenditure Framework

Review Of The 2017-2019 Medium Term Expenditure Framework

Read here Download Below REVIEW-OF-THE-2017-2019-MEDIUM-TERM-EXPENDITURE-FRAMEWORK (1) ...
Power Medium Term Sector Strategies (MTSS)

Power Medium Term Sector Strategies (MTSS)

Read here Download Below PULLOUT-OF-WOMEN-IN-AGRICULTURE-PROJECTS-IN-THE-2021-NIGER-STATE-BUDGET (2) ...
Medium Term Borrowing Plan 2016-2018

Medium Term Borrowing Plan 2016-2018

Read here Download Below MEDIUM-TERM-BORROWING-PLAN-2016-2018 ...
Health Sector Medium Term Sector Strategies (MTSS) 2018-2020

Health Sector Medium Term Sector Strategies (MTSS) 2018-2020

Read here Download Below HEALTH-SECTOR-MEDIUM-TERM-SECTOR-STRATEGIES-MTSS-2018-2020 ...
HEALTH SECTOR MEDIUM TERM SECTOR STRATEGIES (MTSS) 2017-2019

HEALTH SECTOR MEDIUM TERM SECTOR STRATEGIES (MTSS) 2017-2019

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Analysis Of 2012 – 2015 Medium Term Expenditure Framework

Analysis Of 2012 – 2015 Medium Term Expenditure Framework

Read here Download Below ANALYSIS-OF-2012-2015-MEDIUM-TERM-EXPENDITURE-FRAMEWORK ...
AGRICULTURE SECTOR MEDIUM TERM SECTOR STRATEGIES (MTSS) 2018-2020

AGRICULTURE SECTOR MEDIUM TERM SECTOR STRATEGIES (MTSS) 2018-2020

Read here Download Below AGRICULTURE-SECTOR-MEDIUM-TERM-SECTOR-STRATEGIES-MTSS-2018-2020 ...
2018-2020 TRANSPORT MTSS

2018-2020 TRANSPORT MTSS

Read here Download Below 2018-2020-TRANSPORT-MTSS ...
2017-2019 MTEF – An Analysis

2017-2019 MTEF – An Analysis

Read here Download Below 2017-2019-MTEF-An-Analysis ...
2017-2019 Medium Term Expenditure Framework and Fiscal Strategy Paper

2017-2019 Medium Term Expenditure Framework and Fiscal Strategy Paper

Read here Download Below 2017-2019-Medium-Term-Expenditure-Framework-and-Fiscal-Strategy-Paper ...
2016-2018 Medium Term Expenditure Framework and Fiscal Strategy Paper

2016-2018 Medium Term Expenditure Framework and Fiscal Strategy Paper

Read here Download Below 2016-2018-Medium-Term-Expenditure-Framework-and-Fiscal-Strategy-Paper ...

Federal Budget Pullouts

2025 FEDERAL BUDGET FRIVOLITIES

2025 FEDERAL BUDGET FRIVOLITIES

The 2025 Budget is here. Nigeria is undergoing very serious economic and fiscal crisis. There is stagflation. Inflation rate is ...
2024 Federal Budget

2024 FEDERAL BUDGET FRIVOLITIES

Nigeria is undergoing an economic and fiscal crisis of monumental proportions. The currency has been devalued officially to N750 to ...
2024 Budget Personnel Call Circular_page-0001

2024 Budget Personnel Call Circular

While Nigerians were busy focusing on the 2023 elections, the Ministry of Finance released the 2024 Budget Personnel Cost Call ...
REVIEW OF CRITICAL ISSUES IN THE 2023 FEDERAL BUDGET PROPOSAL

REVIEW OF CRITICAL ISSUES IN THE 2023 FEDERAL BUDGET PROPOSAL

The 2023 budget proposal is presented as a Bill for an Act to authorise the issue from the Consolidated Revenue ...
ADVOCACY MEMORANDUM ON THE 2023 FEDERAL HEALTH  BUDGET PROPOSALS

ADVOCACY MEMORANDUM ON THE 2023 FEDERAL HEALTH BUDGET PROPOSALS

In the 2023 health budget, the total sum allocated to the Ministry of Health out of the overall expenditure of ...
2023 Budget

2023 Budget Frivolous Estimates

An analysis of the 2023 budget. Nigeria is undergoing an economic and fiscal crisis of monumental proportions. Nigeria is snatching ...
2013 Federal Capital Budget Pull Out For North West

2013 Federal Capital Budget Pull Out For North West

Read here Download Below 2013-FEDERAL-CAPITAL-BUDGET-PULL-OUT-FOR-NORTH-WEST ...
Kogi State Budget Pull Out

Kogi State Budget Pull Out

Read here Download Below KOGI-STATE-BUDGET-PULL-OUT ...
Appropriation To Sokoto State In The 2012 National Budget

Appropriation To Sokoto State In The 2012 National Budget

Read here Download Below APPROPRIATION-TO-SOKOTO-STATE-IN-THE-2012-NATIONAL-BUDGET (1) ...
Appropriation To Katsina State In The 2012 National Budget

Appropriation To Katsina State In The 2012 National Budget

Read here Download Below APPROPRIATION-TO-KATSINA-STATE-IN-THE-2012-NATIONAL-BUDGET (1) ...
Appropriation To Kaduna State In The 2012 National Budget

Appropriation To Kaduna State In The 2012 National Budget

Read here Download Below APPROPRIATION-TO-KADUNA-STATE-IN-THE-2012-NATIONAL-BUDGET (1) ...
Appropriation To Jigawa State In The 2012 National Budget

Appropriation To Jigawa State In The 2012 National Budget

Read here Download Below APPROPRIATION-TO-JIGAWA-STATE-IN-THE-2012-NATIONAL-BUDGET ...

Capital Budget Pullouts

CAPITAL BUDGET PULLOUT ON EDUCATION IN SOKOTO STATE FOR THE FINANCIAL YEAR 2021

CAPITAL BUDGET PULLOUT ON EDUCATION IN SOKOTO STATE FOR THE FINANCIAL YEAR 2021

In the spirit of the vision of the Centre for Social Justice, of a Nigeria where social justice informs public ...
CAPITAL BUDGET PULLOUT ON EDUCATION  IN SOKOTO STATE FOR THE FINANCIAL YEAR 2023

CAPITAL BUDGET PULLOUT ON EDUCATION IN SOKOTO STATE FOR THE FINANCIAL YEAR 2023

The budget is a legal instrument for the delivery of government’s intentions to its people. The budget document, and by ...
CAPITAL BUDGET PULLOUT ON EDUCATION  IN SOKOTO STATE FOR THE FINANCIAL YEAR 2022

CAPITAL BUDGET PULLOUT ON EDUCATION IN SOKOTO STATE FOR THE FINANCIAL YEAR 2022

In accordance with the mandate of Centre for Social Justice (CSJ) to ensure inter alia that public resources are made ...
2023 FEDERAL CAPITAL BUDGET PULL  OUT IN AGRICULTURE: PROJECTS OF  INTEREST TO SMALL SCALE WOMEN  FARMERS

2023 FEDERAL CAPITAL BUDGET PULL OUT IN AGRICULTURE: PROJECTS OF INTEREST TO SMALL SCALE WOMEN FARMERS

Centre for Social Justice (CSJ) presents this pull-out to SWOFON to facilitate the monitoring and reporting on projects of interest ...
2017 SOUTH WEST FEDERAL CAPITAL BUDGET PULLOUT

2017 SOUTH WEST FEDERAL CAPITAL BUDGET PULLOUT

Read here Download Below 2017-SOUTH-WEST-FEDERAL-CAPITAL-BUDGET-PULLOUT ...
2017 SOUTH SOUTH FEDERAL CAPITAL BUDGET PULLOUT

2017 SOUTH SOUTH FEDERAL CAPITAL BUDGET PULLOUT

Read here Download Below 2017-SOUTH-SOUTH-FEDERAL-CAPITAL-BUDGET-PULLOUT ...
2017 South East Federal Capital Budget Pull Out

2017 South East Federal Capital Budget Pull Out

Read here Download Below 2017-SOUTH-EAST-FEDERAL-CAPITAL-BUDGET-PULLOUT ...
2017 North West Federal Capital Budget Pull Out

2017 North West Federal Capital Budget Pull Out

Read here Download Below 2017-NORTH-WEST-FEDERAL-CAPITAL-BUDGET-PULLOUT ...
2017 North East Federal Capital Budget Pull Out

2017 North East Federal Capital Budget Pull Out

Read here Download Below 2017-NORTH-EAST-FEDERAL-CAPITAL-BUDGET-PULL-OUT ...
2017 North Central Federal Capital Budget Pull Out

2017 North Central Federal Capital Budget Pull Out

Read here Download Below 2017-NORTH-CENTRAL-FEDERAL-CAPITAL-BUDGET-PULLOUT ...
2017 Budget Pull Out Of Selected MDAs In Kogi State

2017 Budget Pull Out Of Selected MDAs In Kogi State

Read here Download Below 2017-BUDGET-PULL-OUT-OF-Selected-MDAs-in-KOGI-STATE ...
2016 South West Capital Budget Pull Out

2016 South West Capital Budget Pull Out

Read here Download Below 2016-SOUT-WEST-CAPITAL-BUDGET-POLLOUT ...
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Acts Of National Assembly

Nigeria Pension Reform Act 2004

Nigeria Pension Reform Act 2004

Read here Download Below Nigeria_Pension-Reform-Act-2004 ...
National Housing Fund Act

National Housing Fund Act

Read here Download Below National-Housing-Fund-Act ...
Freedom of Information Act 2011

Freedom of Information Act 2011

Read here Download Below Freedom-of-Information-Act-2011 ...
1999 Constitution of The Federal Republic of Nigeria

1999 Constitution of The Federal Republic of Nigeria

Read here Download Below 1999-CONSTITUTION-OF-THE-FRN ...
VIOLENCE AGAINST PERSONS (PROHIBITION) ACT, 2015

VIOLENCE AGAINST PERSONS (PROHIBITION) ACT, 2015

Read here Download Below VIOLENCE-AGAINST-PERSONS-PROHIBITION-ACT-2015 ...
Public Procurement Act 2007

Public Procurement Act 2007

Read here Download Below Sokoto-FRS-Communique ...

Administration Of Justice

The Judiciary And Nigeria’s 2015 Elections

The Judiciary And Nigeria’s 2015 Elections

Read here Download Below The-Judiciary-and-Nigeria’s-2015-Elections ...
The Judiciary And Nigeria’s 2011 Elections

The Judiciary And Nigeria’s 2011 Elections

Read here Download Below The-Judiciary-And-Nigerias-2011-Elections-2 ...
NNPC Contract Scam

NNPC Contract Scam

Read here Download Below NNPC-CONTRACT-SCAM ...

Legislative And Policy Advocacy

CLAUSE BY CLAUSE ANALYSIS OF THE AGRICULTURE EXTENSION SERVICES REVITALISATION BILL 2024

CLAUSE BY CLAUSE ANALYSIS OF THE AGRICULTURE EXTENSION SERVICES REVITALISATION BILL 2024

CLAUSE BY CLAUSE ANALYSIS OF THE AGRICULTURE EXTENSION SERVICES REVITALISATION BILL 2024 ...
OADS COMMUNIQUE PLATEAU

OADS COMMUNIQUE PLATEAU

The Capacity Building Workshop on Online Assets Declaration System (OADS) was convened by Centre for Social Justice (CSJ) in collaboration ...
Right to Health

RIGHT TO HEALTH MANUAL

The right to health is an empowering right that greatly facilitates the realisation and enjoyment of other human rights and ...
PROPOSALS FOR THE FULL IMPLEMENTATION OF THE  NATIONAL HEALTH ACT

PROPOSALS FOR THE FULL IMPLEMENTATION OF THE NATIONAL HEALTH ACT

The National Health Act (NHA) was made to provide a legal framework for the regulation, development and management of the ...
A Draft Bill for the Establishment of a Health Development Bank

A Draft Bill for the Establishment of a Health Development Bank

The Centre for Social Justice (CSJ) has introduced a draft bill known as the Health Development Bank of Nigeria Establishment ...
The Case for a Health Development Bank of Nigeria

The Case for a Health Development Bank of Nigeria

This advocacy memorandum makes a case for the establishment of a Health Development Bank of Nigeria. This is premised on ...
IMPROVING THE NATIONAL HEALTH INSURANCE SCHEME

IMPROVING THE NATIONAL HEALTH INSURANCE SCHEME

Health insurance is an insurance contract taken to cover the cost of medical care. The contract can be annual, monthly ...
IMPROVING THE IMPLEMENTATION OF THE RIVERS STATE HEALTH INSURANCE SCHEME

IMPROVING THE IMPLEMENTATION OF THE RIVERS STATE HEALTH INSURANCE SCHEME

Health insurance is an insurance contract taken to cover the cost of medical care. The contract can be annual, monthly ...
IMPROVING THE IMPLEMENTATION OF THE BAUCHI STATE HEALTH INSURANCE SCHEME

IMPROVING THE IMPLEMENTATION OF THE BAUCHI STATE HEALTH INSURANCE SCHEME

Health insurance is an insurance contract taken to cover the cost of medical services. The contract can be annual, monthly, ...
IMPROVING THE IMPLEMENTATION OF THE EKITI STATE HEALTH INSURANCE SCHEME

IMPROVING THE IMPLEMENTATION OF THE EKITI STATE HEALTH INSURANCE SCHEME

Health insurance is an insurance contract taken to cover the cost of medical care. The contract can be annually, monthly ...
IMPROVING THE IMPLEMENTATION OF THE IMO STATE HEALTH INSURANCE SCHEME

IMPROVING THE IMPLEMENTATION OF THE IMO STATE HEALTH INSURANCE SCHEME

Health insurance is an insurance contract taken to cover the cost of medical care. The contract can be annually, monthly ...
ENGAGING THE SOKOTO STATE CONTRIBUTORY HEALTHCARE  MANAGEMENT SCHEME(A POLICY BRIEF ON THE SOKOTO STATE HEALTH INSURANCE SCHEME)

ENGAGING THE SOKOTO STATE CONTRIBUTORY HEALTHCARE MANAGEMENT SCHEME(A POLICY BRIEF ON THE SOKOTO STATE HEALTH INSURANCE SCHEME)

This Policy Brief engaged the Sokoto State Health Insurance Scheme with the objective of providing policy recommendations to increase health ...

Litigation

Stop Impunity Nigeria Campaign Court Cases

Stop Impunity Nigeria Campaign Court Cases

Read here Download Below Stop-Impunity-Nigeria-Campaign-Court-Cases ...
Justice Or Impunity

Justice Or Impunity

Read here Download Below Justice-or-Impunity ...
CSJ V. The President @ National Health Act

CSJ V. The President @ National Health Act

Read here Download Below CSJ-v.-THE-PRESIDENT-@-NATIONAL-HEALTH-ACT ...

Fiscal Responsibility

2026 FEDERAL BUDGET FRIVOLOUS EXPENITURE PULLOUT

2026 FEDERAL BUDGET FRIVOLOUS EXPENITURE PULLOUT

RECOMMENDATIONS ON THE LINE ITEMS OF FRIVOLOUS, INAPPROPRIATE, UNCLEAR AND WASTEFUL ESTIMATES IN THE 2026 FEDERALAPPROPRIATION BILL ESTIMATES ...
CPI April 2025 Review

CPI April 2025 Review

April 2025 CPI and Inflation Rate: A Review Eze Onyekpere Esq ...
Request for Expression of Interest to Develop a Fiscal Responsibility  Code of Conduct

Request for Expression of Interest to Develop a Fiscal Responsibility Code of Conduct

Centre for Social Justice (CSJ) with the support of the European Union Rule of Law and Anti-Corruption Project RoLAC 2 is implementing ...
2025 Federal Budget NHIS Pull-out

2025 Federal Budget NHIS Pull-out

This document is a pullout of items in the 2025 Federal Budget Proposals relevant to the NHIS ...
2025 FEDERAL BUDGET FRIVOLITIES

2025 FEDERAL BUDGET FRIVOLITIES

The 2025 Budget is here. Nigeria is undergoing very serious economic and fiscal crisis. There is stagflation. Inflation rate is ...
REVIEW OF THE 2025 FEDERAL APPROPRIATION BILL AND ESTIMATES

REVIEW OF THE 2025 FEDERAL APPROPRIATION BILL AND ESTIMATES

The 2025 Federal Appropriation Bill outlines the Nigerian government’s budgetary priorities for the fiscal year, focusing on economic recovery, infrastructure ...
Overview of GDP in Quarter Two 2024

Overview of GDP in Quarter Two 2024

Introduction: Overall Quarter Two 2024 Performance This is a review of the Nigerian Gross Domestic Product (GDP) report produced by ...
2024 Federal Budget

2024 FEDERAL BUDGET FRIVOLITIES

Nigeria is undergoing an economic and fiscal crisis of monumental proportions. The currency has been devalued officially to N750 to ...
ECONOMIC AGENDA FOR THE BOLA AHMED  TINUBU ADMINISTRATION

ECONOMIC AGENDA FOR THE BOLA AHMED TINUBU ADMINISTRATION

This agenda reviews critical issues that will facilitate increased revenue earnings for the Federal Government of Nigeria (FGN) as well ...
REVIEW OF CRITICAL ISSUES IN THE 2023 FEDERAL BUDGET PROPOSAL

REVIEW OF CRITICAL ISSUES IN THE 2023 FEDERAL BUDGET PROPOSAL

The 2023 budget proposal is presented as a Bill for an Act to authorise the issue from the Consolidated Revenue ...
2023 Budget

2023 Budget Frivolous Estimates

An analysis of the 2023 budget. Nigeria is undergoing an economic and fiscal crisis of monumental proportions. Nigeria is snatching ...

Public Procurement

GESI AGRICULTURE PUBLIC PROCUREMENT MANUAL

GESI AGRICULTURE PUBLIC PROCUREMENT MANUAL

PUBLIC PROCUREMENT  PROCEDURES MANUAL  (GENDER EQUALITY AND SOCIAL  INCLUSION IN AGRICULTURE) ...
Engaging The Approved 2016 Federal Power Sector Budget

Engaging The Approved 2016 Federal Power Sector Budget

Read here Download Below Engaging-the-Approved-2016-Federal-Power-Sector-Budget ...
Public Procurement Report 2011

Public Procurement Report 2011

Read here Download Below PUBLIC-PROCUREMENT-REPORT-2011 ...
Public Procurement Report 2010

Public Procurement Report 2010

Read here Download Below PUBLIC-PROCUREMENT-REPORT-2010 ...
Public Procurement Report 2009

Public Procurement Report 2009

Read here Download Below PUBLIC-PROCUREMENT-REPORT-2009-2 ...
Public Procurement Act 2007

Public Procurement Act 2007

Read here Download Below Sokoto-FRS-Communique ...
Observatory News No.3

Observatory News No.3

Read here Download Below Sokoto-FRS-Communique ...
Insisting On Due Process

Insisting On Due Process

Read here Download Below Insisting-on-Due-Process ...
Finance Bill 2020 and the Public Procurement Act: Memorandum submitted by CSJ to National Assembly

Finance Bill 2020 and the Public Procurement Act: Memorandum submitted by CSJ to National Assembly

Read here Download Below FINANCE-BILL-2020-AND-THE-PUBLIC-PROCUREMENT-ACT-OF-2007 ...
Clause By Clause Analaysis- Bayelsa Procurement Bill

Clause By Clause Analaysis- Bayelsa Procurement Bill

Read here Download Below CLAUSE-BY-CLAUSE-ANALAYSIS-BAYELSA-PROCUREMENT-BILL ...
Bayelsa State Public Procurement Law, 2009

Bayelsa State Public Procurement Law, 2009

Read here Download Below Bayelsa-State-Public-Procurement-Law-2009 ...

Audit Reforms

AUDIT OPPORTUNITIES ASSESSMENT STUDY

AUDIT OPPORTUNITIES ASSESSMENT STUDY

Audit Opportunities Asessment Study Researched and Written by Eze Onyekpere Esq.John Onyeukwu Esq. and Princewill Eziukwu ...
AUDIT ASSESSMENT STUDY REPORT

AUDIT ASSESSMENT STUDY REPORT

Audit is vital link in Nigeria’s public finance management and fiscal governance chain which has undergone various legislative and policy ...
Audit_Policy

UNDERSTANDING DUTIES AND REPONSIBILITIES IN FEDERAL AUDIT

Understanding Duties and Responsibilities in Federal Audit provides a clear guide for federal auditors, breaking down their key duties and ...
LEGAL REGULATION OF AUDITING ACCOUNTS Of THE FEDERAL GOVERNMENT OF NIGERIA

LEGAL REGULATION OF AUDITING ACCOUNTS Of THE FEDERAL GOVERNMENT OF NIGERIA

1.0. Introduction Auditing of government accounts has always been regulated in Nigeria right from colonial times. In 1956 a specific ...
Mexico Declaration on Independence of Supreme

Mexico Declaration on Independence of Supreme

Read here Download Below MEXICO-DECLARATION-ON-SAI-INDEPENDENCE-ISSAI-10 ...
LIMA DECLARATION OF GUIDELINES ON AUDITING PRECEPTS

LIMA DECLARATION OF GUIDELINES ON AUDITING PRECEPTS

Preamble The IXth Congress of the International Organization of Supreme Audit Institutions (INTOSAI), meeting in Lima: • Whereas the orderly ...
Key Issues in the 2018 Federal Audit Report

Key Issues in the 2018 Federal Audit Report

Read here Download Below Key-Issues-in-the-2018-Federal-Audit-Report ...
Key Issues in the 2014-2017 Federal Audit Reports

Key Issues in the 2014-2017 Federal Audit Reports

Read here Download Below Key-Issues-in-the-2014-2017-Federal-Audit-Reports ...
IMPROVING THE EFFECTIVENESS OF FEDERAL AUDIT PROCESS AND REFORMS

IMPROVING THE EFFECTIVENESS OF FEDERAL AUDIT PROCESS AND REFORMS

1. BACKGROUND Centre for Social Justice Limited by Guarantee (CSJ) is a Nigerian Knowledge Institution, being a non-governmental, non-profit and ...
HIGHLIGHTS OF INFRACTIONS IN THE 2017 AUDIT REPORT

HIGHLIGHTS OF INFRACTIONS IN THE 2017 AUDIT REPORT

Preliminary Review of the Report of the Auditor-General of the Federation The first point to note is that the report ...
HARVEST OF VIOLATIONS

HARVEST OF VIOLATIONS

INTRODUCTION The Lima Declaration of Guidelines on Auditing Precepts (adopted at the IX Congress of the International Organisation of Supreme ...
Auditor General’s Bill

Auditor General’s Bill

Read here Download Below Auditor-Generals-Bill ...