Budgetpedia is set up by Centre for Social Justice Nigeria (CSJ) as a single internet portal to serve as a primary and definitive source of information on budgeting in Nigeria containing and displaying all public sector budgeting information at all times. 

It seeks to bridge the information gap between citizens and government and to make budget information easily available to all. Budgetpedia is based on a theory of change that access to economic and budget information is the currency for enhanced engagement, value for money interventions and demand for accountability by citizens on duty bearers.

Budgetpedia Contains the following information (1999 Till Date) at the Federal and State levels:

• Approved Budgets: Appropriation Acts/Laws, approved estimates and revised versions where applicable. 

• Budget Implementation Reports: Implementation reports of approved budgets for each state and the federal level. This is in the form of monthly, quarterly, mid or full year reports as the case may be.

• Other Budget Documents: Documents which accompany the proposed and approved budgets for each state and the federal level; for example, the budget speech presented by the President/Governor to the Legislature.

• Accountant General’s Report: Yearly financial statements at the federal and state levels.

• Auditor General’s Report: Yearly reports on the Accountant General’s financial statement at the federal and state levels.

• Debt Management Reports: Debt Profile, Debt Sustainability Analysis, Annual Reports.

• Budget Laws: Constitutional provisions on budgeting, Acts and Laws on Public Procurement, Fiscal Responsibility, Revenue, Taxation as well as subsidiary laws, regulations, guidelines, etc., at the federal and state levels.

• Budget Policies: Policies, Plans and Principles relevant to budget formulation, implementation, reporting, monitoring and evaluation at federal and state level including Development Plans, medium term expenditure frameworks (MTEFs), medium term sector strategies (MTSS), Open Government Partnership Commitments, etc.

• Case Law: Judgements of Superior Courts related to the budgeting process at federal and state level.

• Budget Publications: Publications of reputable scholars, practitioners and organisations on the budgeting process.