federal budget Archives - Centre for Social Justice

Introducing Budgetpedia.ng

Center for Social Justice — Wed, 18 Jun 2025 09:16:12 +0000

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.

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Online Asset Declaration System

Center for Social Justice — Tue, 22 Apr 2025 15:22:47 +0000

Reforming Nigeria’s Assets Declaration Framework:

Policy Brief No. 1, April 2025

The Case for the full Implementation of the Online Assets
and Liabilities Declaration System in Nigeria

Introduction
Articles 8 (5) and 52 (5) of the United Nations Convention against Corruption (UNCAC)
provides as follows:
Each State Party shall endeavour, where appropriate and in accordance with the fundamental principles of its domestic law, to establish measures and systems requiring public officials to make declarations to appropriate authorities regarding, inter alia, their outside activities, employment, investments, assets and substantial gifts or benefits from which a conflict of interest may result with respect to their functions as public officials.
Each State Party shall consider establishing in accordance with its domestic law, effective financial disclosure systems for appropriate public officials and shall provide for appropriate sanction for non-compliance…
Also, article 7 of the African Union Convention against Corruption mandates States Parties to:
Require all or designated public officials to declare their assets at the time of assumption of office, during and after their term of office in the public service.
The implication of the foregoing provisions is that Nigeria, as a state party to these treaties, is under obligation to establish a regime for declaration of assets, liabilities and conflict of interest as a subset of the general anti-corruption regime. Nigeria is expected to bring her domestic law in alignment with her treaty obligations under UNCAC, either
before ratifying the treaty or shortly thereafter. Domestic law cannot be pleaded as defence to the violation of internationally agreed principles.

However, it has a margin of discretion within the treaty obligation in the design of the asset disclosure regime. It may be manual or online.
A typical assets and liabilities declaration regime is made up of five different parts namely, compiling the list of persons and officials bound to declare assets; what they should declare; the submission process; verification of submitted information; recourse and enforcement mechanisms. In reviewing assets and liabilities declaration practices and
policies under constitutional and statutory provisions, it is pertinent to identify the gaps and mischief while advancing remedies to ensure greater compliance with the law.
Questions will arise which are related to the overall compliance rate by persons who have a legal obligation to declare their assets; what is the rate of verification or what percentage of declared assets is verified by the Code of Conduct Bureau? What are the challenges faced by declarants? Are the resources available to the Bureau enough to properly
manage the regime for the number of declarants involved? etc. The review process should also learn from empirical evidence as well as fit and good practices from other comparable jurisdictions. The review should be directed inter alia at improving the efficiency and effectiveness of the declaration regime whilst improving transparency and
accountability.

Extant Domestic Law Position
The Constitution of the Federal Republic of Nigeria 1999 (Constitution) provides an enforceable Code of Conduct (Code) for public officers.

This Code covers issues of prevention of conflict of interest, illicit enrichment, bribery and corruption, influence peddling, membership of certain societies and acting through agents, fronts and
nominees.

The Constitution makes it mandatory for all public officers to declare their
assets and liabilities. It specifically states:

Subject to the provisions of this Constitution, every public officer shall within three
months after the coming into force of this Code of Conduct or immediately after
taking office and thereafter –
(a) at the end of every four years; and
(b) at the end of his term of office.
submit to the Code of Conduct Bureau a written declaration of all his properties, assets and liabilities and those of his unmarried children under the age of eighteen years.

The definition of public officers for the purpose of the Code is all encompassing starting from the President of the Federal Republic to the cleaner in a local government office .
Essentially, it covers all persons on the payroll of the federal, state and local governments.
Informed estimates indicate that the number will not be less than five million Nigerians.
The Constitution establishes the Code of Conduct Bureau (CCB or Bureau) which is mandated inter alia to:

(a) receive declarations by public officers made under paragraph 12 of Part 1 of the Fifth Schedule to this Constitution;
(b) examine the declarations in accordance with the requirements of the Code of Conduct or any law;
(c) retain custody of such declarations and make them available for inspection by any citizen of Nigeria on such terms and conditions as the National Assembly may prescribe;
(d) ensure compliance with, and where appropriate enforce the provisions of the Code of Conduct or any law relating thereto;
(d) receive complaints about non-compliance with or breach of the provisions of the Code of Conduct or any law in relation thereto, investigate the complaint and,
where appropriate, refer such matters to the Code of Conduct Tribunal.

The Constitution has therefore defined the category of persons bound to make a declaration of assets and liabilities, the fact that the declarations have to be verified, the enforcement mechanism for violations of the Code and disclosure of assets and liabilities declarations to Nigerians. The items to be declared have been stipulated by the Bureau
in the Assets Declaration Form.
However, despite the provisions of the Freedom of Information Act, Nigerians do not have access to the assets and liabilities declarations
because the Bureau and the lower Courts hold on to the view that the National Assembly is yet to prescribe the terms and conditions for access to the declarations. They contend that a specific law on access to assets and liabilities declarations is needed.
Furthermore, the Constitution was silent on the process of submitting the declaration of assets and liabilities. This has been provided for in S.15 (1) of the Code of Conduct
Bureau and Tribunal Act

(Act) which supplements the constitutional provision on the

Code and assets and liabilities declaration. It states that:
Every public officer shall within fifteen months of the coming into force of this Act or immediately after taking office and thereafter.
Submit to the Bureau a written declaration in the form prescribed in the First Schedule to this Act, or in such form as the Bureau may from time to time specify, of all his properties, assets and liabilities and those of his spouse or unmarried children under the age of eighteen years.

In the First Schedule to the Act, there is a form to be filled and submitted manually to the Bureau. However, the underlined words show that the Bureau in its discretion, has the power to specify any other form for submission of declarations. The manual assets declaration form contains a jurat, which requires the declaration to be made before a High
Court Judge. However, there is no need for such protocol. An affirmation in the flowing format suffices:
I affirm that the information provided on my Declaration is true and correct to the best of my knowledge and belief. I make this solemn declaration conscientiously believing the same to be true and correct by virtue of the provisions of the Oaths
Act.

It is imperative to state that the Constitution has already provided for truthful and honest declarations considering that paragraph 11 (2) of the Fifth Schedule to the Constitution
provided as follows 11:
Any statement in such declaration that is found to be false by any authority or person authorised in that behalf to verify it shall be deemed to be a breach of this Code.
The Constitution provides a recourse mechanism for the trial and punishment of any person who supplies false information on his declaration of assets and liabilities.
So, whether there is a deposition on oath or not, providing false information in a declaration has been outlawed and made punishable under the law.

Nigerian Online Assets Declaration
From the foregoing analysis of the method and process of submitting assets declarations under the extant law, there is nothing barring the Bureau from introducing and adopting
the Online Assets and Liabilities Declaration System (OADS). It is now a question of activating the already designed OADS and ensure that it suits the need of all Nigerians – from the CCB being the regulator, to public officers who are declarants and the tax payer and the treasury that bears the cost of running an efficient and effective assets declaration
system.
It is on record that Nigeria, through the CCB, has been designing the OADS in the last ten years. A lot of public funds and international donor support had gone into the design and these funds have been channeled into software design, relevant hardware, training and other preparations for the commencement of the OADS. But what are the contours
of the Nigerian OADS.
Benefits Accruable from a Nigerian OADS
4.1 Ease of Compliance for Declarants: The introduction of the OADS will make it easy for declarants to comply with the constitutional requirement to declare their assets and
liabilities. With enhanced access to digital technology and data services across the country, it will be easy for declarants to use computers and possibly cell phones to fill the forms and submit same online. The declarant will access the forms online, complete the form on or offline but submits the form online. Even corrections, rectifications and additions will be easily done online without undue costs and burden. The online process
will save transport and logistics costs of approaching the offices of the Bureau to collect and return filled forms.

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CCB Enforces Commitment to Assets Declaration Compliance Enforcement

Center for Social Justice — Thu, 27 Mar 2025 12:36:56 +0000

The Code of Conduct Bureau (CCB) has restated its commitment to enforcing compliance to asset declaration by public office holders without fear of favour.

Chairman, Dr. Abdullahi Bello Usman gave the assurance on Wednesday in Awka, Anambra state during a Two-day Rule of Law and Anti-corruption (ROLAC 2) capacity building workshop on the On-line Assets Declaration System.

The engagement themed, “Improving the Effectiveness of Anti-corruption Processes and Reforms” was organized by Centre for Social Justice (CSJ) in collaboration with CCB.

Usman, represented by Head, Education Department, Koyonda Edward described assets declaration as not just a statutory obligation but a moral imperative.

According to him, asset declaration remained the bedrock of ethical governance which today’s reality could not ignore.

He however regretted that corruption remained one of the most formidable obstacles to nation’s development, which he said erodes public trust, stifles economic growth and perpetuates inequality.

He said, “The CCB, as a corner of Nigeria’s integrity framework, recognises that declaration of assets is not just a statutory obligation but a moral imperative. It is the bedrock of ethical governance. We cannot ignore the reality of our time.

“Manual systems are susceptible to inefficiently, opacity and abuse. This is why the transition to digital Assets Declaration Platform is not just an upgrade but a revolution.

Participants during a Two-day Rule of Law and Anti-corruption (ROLAC 2) capacity building workshop on the On-line Assets Declaration System.

“By leveraging technology we eliminate bureaucratic bottlenecks, reduce human interference and create an acceptable trail that deters malfeasance. This system will empower public officials to declare Assets seamlessly while enabling real-time monitoring by shareholders.

“Anti-corruption reforms are not sole responsibility of government agencies. They demand a societal movement. When citizens actively demand accountability, and public servants lead by example, we create an eco-system where corruption cannot thrive.

“CCB reaffirms its commitment to this cause. We shall continue to innovate, collaborate and enforce compliance without fear of favour. But we need – the Media, Civil Society, and every Nigerian – to be our allies in this fight.”

Participants During the workshop

While noting that the workshop was not merely about deploying tools, but building capacity, fostering ownership and nurturing collaboration, the CCB boss urged participants to approach it with openness, vigor and sense of urgency.

“Within these two days, we will demystify the technical and operational aspects of the on-line platforms; address challenges- cybersecurity, accessibility and compliance that may arise; strengthen partnerships between institutions, civil societies and citizens to ensure collective vigilance.

“Let us harness the power of technology to safeguard our Nation’s resources and restore public confidence. Your feedback is vital. The system must be user friendly, inclusive and resilient. Your insights will shape its success,” he added.

Appreciating the CSJ and ROLAC for their invaluable collaboration, generous funding and unwavering commitment to this cause, Usman said, “Your partnership underscores a shared vision: a Nigeria, where transparency, accountability and rule of law are not mere ideas but living principles guiding our nation’s progress.

“To our dedicated participants – Public Officials, Civil Society representatives and stakeholders, your presence here reflects your resolve to be at the forefront of the Nigeria’s anti-corruption journey.

“I urge everyone of us to approach this workshop with openness, vigor and a sense of urgency. Let us harness the power of technology to safeguard our Nation’s resources and restore public confidence. Together, let us build a legacy of integrity for generations to come”

Lead Director, Center for Social Justice (CSJ), Eze Onyekpere attributed increasing corruption in the system to public ignorance to asset declaration of public office holders, which he said the engagement was targeted at addressing.
He said, “The workshop is aimed at sensitizing and enlightening public servants and CSOs on the online asset declaration system.

“According to the law, both the President and cleaner in the local government are obliged to declare their assets.

“We’re also here to sensitize the public on the need to contribute to the verification process and that of entrenching accountability and transparency in the system.”

While hinting that the workshop was the maiden edition at the state level, Onyekpere, a lawyer assured cascading the training to grassroots through train-the-trainers approach.

Also speaking, Head, Information Communication Technology (ICT), John Sheshi said the workshop was intended to increase public awareness on importance and efficacy of assets declaration transition from manual to digital.

He listed core goals of cyber security to asset declaration to include Confidentiality, Integrity and Availability of information (CIA) as well as authenticity, non repudiation and trust.

Group photograph after the Two-day Rule of Law and Anti-corruption (ROLAC 2) capacity building workshop on the On-line Assets Declaration System.

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Buhari and Emefiele’s monetary policy disaster

Center for Social Justice — Mon, 09 Jan 2023 10:29:20 +0000

The economic challenges and strong headwinds facing Nigeria have not been properly addressed by political parties and candidates. For anyone with a deep understanding of the challenges of an economy that is tottering on bankruptcy, the postulations and promises of the candidates and their political parties are confounding. This discourse reviews a critical issue in the economy in the area of monetary policy and ends with questions on how presidential candidates will deal with the challenge.

The Central Bank of Nigeria and the Major General Muhammadu Buhari(retd.) led Federal Government have conspired and egregiously violated the provisions of S.38 of the CBN Act on advances from the CBN to the Federal Government for funding the federal deficit. The advances were in excess of the statutory limit – five per cent of the previous year’s actual revenue. We now have more than N22tn in ways and means, being high-powered money, not backed by value, pumped into the Nigerian economy and mismanaged by the administration. The administration could not pay back within the statutory one-year period. It has sent a request to the National Assembly to convert the advances into debt so that it can be securitised by a long-term bond.

There are matters arising out of this state of affairs. The first is about a President and Commander-in-Chief, the Minister of Finance, and the Chief Law Officer in the person of the Attorney General for the Federation, all conspiring to break the law. The Attorney General is included because he ought to have advised the President and the Minister of Finance properly and if they refused his advice, the coast was clear for him to do the needful. They conspired to form the guilty mind and went ahead to commit the offence through the physical act. Yes, it is an offence against the Nigerian people, a desecration of fundamental fiscal and monetary norms amounting to an abuse of office, which should have attracted impeachment and removal from office.

The second is about the constitutional role of the National Assembly in the exercise of the oversight role over the executive. The rubber stamp National Assembly saw nothing wrong in the advances, heard nothing wrong and continued the pretence that all was well and sang about it in their hosanna choir mentality. Despite the humungous remuneration paid to the members of NASS, they failed the Nigerian people and left their work undone. The third is that the CBN has been granted independence in its enabling law. The CBN ought to have resisted the attempt to violate its enabling law and ensure that it released advances in accordance with the law. But the CBN governor saw himself as a politician and indeed, had sought presidential nominations in the ruling All Progressives Congress before he was stopped by Buhari.

Furthermore, the same Debt Management Office that has been mouthing inanities on the sustainability of Nigeria’s debt, despite evidence to the contrary, is now sounding the alarm bell of Buhari leaving N77tn in debt for the next administration. The DMO had resisted all noble advice to begin to take steps to prune down borrowing while mouthing inanities like debt to GDP ratio, when it was clear to all that debts are not repaid with dead portions of the GDP that contribute nothing to the revenue. The foregoing demonstrates a failure of institutions and the rule by strong men and women who consider themselves above the law.

The president has forwarded a request to the NASS to essentially convert the huge ways and means to a loan; converted to a debt to be securitised by a bond. This is simply asking the NASS to approve a loan request after the money has been drawn down by the executive and spent. Nigeria is now faced with a dilemma – to simply continue making provisions for repayment within the budget which will be extremely costly because the money to do this will be borrowed at a higher interest rate or to go for a long-term bond which will be cheaper.
The recent attempt at redesigning the naira has further shown the flight from reality which has become the hallmark of CBN’s monetary policy. Across all the states of the federation and in all the banks, the new notes have been extremely scarce based on the very poor supply by the CBN. The author of this discourse was still paid with old notes in the last couple of days of withdrawing money from the banks. The CBN Director of Corporate Communications, Osita Nwanisobi, was reported in the front page of a major newspaper as stating that the fact of banks not having enough new notes was false and merely speculative and insisted on the sanctity of the January 31, 2023 deadline. Pray, how else do you describe monetary policy insanity? When a CBN spokesperson lies blatantly and continues marketing facts which he knows to be false and deliberately contradictory to the lived reality of the majority of Nigerians, then he and his bank are living in a different world and a different reality. Sane persons therefore ought to call him and his superiors to order and possibly consider consigning them to an asylum where they belong. A CBN spokesperson cannot be sounding combative like the media aides of the president or the aides of the ruling party. His response to monetary policy issues should be guided by evidence.

In consideration of the foregoing, it is not clear from the manifestos how whoever emerges as president in the next couple of weeks will deal with these issues especially, the humungous ways and means advances. Will he limit the advances to what is allowed by law or will he continue in the old manner? This is a challenge for all candidates, especially for a candidate who promised to continue Buhari’s legacy. It is not going to be rosy despite the election promises. The options and choices for the next president are limited to between a rock and a very hard place. There is no easy choice.

There is no need to rush currency redesignation and change in view of the limited capacity and lethargy of the CBN in meeting its statutory obligations. Rather, the CBN should work at its pace, which is beyond the January 31, 2023 date, to ensure that monetary policy implementation eases the severe economic burdens on the people, rather than increasing and multiplying it.

Finally, the CBN Act needs to be amended to provide punishment for key officers of state, from the president, finance minister, director of the Debt Management Office, the CBN governor and acquiescing key officers of the National Assembly who violate the rules on ways and means. The power to prosecute them should be left to the civil society (all Nigerians) and not any compromised attorney general who is an appointee of the President and serves at his pleasure.

Once more, happy new year to all Nigerians of goodwill.

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Making the 2023 health budget proposal work

Center for Social Justice — Mon, 28 Nov 2022 10:25:25 +0000

There are so many challenges with the federal health budget proposal for the year 2023. If approved by the National Assembly in its current form and substance, Nigeria’s health indicators may worsen and the expenditure will not produce value for money. The traditional approach of health enthusiasts is to demand increased funding but it needs to be emphasised that we need to get more value from the extant and available resources.

It is imperative to start this discourse with the revenue potential and capacity to contribute to the public expenditure of health ministries, departments and agencies. The major poser is the basis of the retained revenue projections of agencies in the health sector budget. Is it based on the empirical evidence of previously retained revenue or the proposals of the agencies, or the calculation of the ministry or Budget Office of the Federation/Ministry of Finance? For instance, the University College Hospital, Ibadan has a projection in excess of N4bn in the proposed 2023 health budget while the Lagos University Teaching Hospital has a projection of a paltry N48m and the Ahmadu Bello University Teaching Hospital only N8.1m. The gap is very wide and unaccounted for. Many health agencies that should contribute to the revenue have zero contributions. There should be a transparent, accountable empirical standard, on the basis of which these teaching hospitals and other agencies operate. As such, the variance between their respective retained revenue should be within respectable margins. Beyond teaching hospitals, this empirical approach should be applicable to the retained revenue of other agencies under the ministry.

Out of the ministry’s total capital vote of N404.075bn, the sum of N319.667bn is reserved and programmed for the ministry’s headquarters. This is 79.11 per cent of the entire capital vote. However, the headquarters’ share of the entire health vote is 29.76 per cent. This is the over-centralisation of resources at the headquarters. It should be disaggregated and only those resources needed for operations at the headquarters should be retained and others sent to the responsible agencies.

There are allocations of huge sums of money without details at the ministry’s headquarters totalling N310.252bn. This opacity is usually the foundation of the absence of value for money and creates opportunities for the mismanagement of funds. These include ERGP25195089 on Multilateral/Bilateral Tied Loans-Nigeria COVID-19 Preparedness and Response Project-World Bank in the sum of N43.557bn; Multilateral/Bilateral Tied Loans-Accelerating Nutrition Results in Nigeria-World Bank in the sum of N24.5bn; ERGP25195091 Multilateral/Bilateral Tied Loans-Immunization Plus & Malaria Progress by Accelerating Coverage and Transforming Services-World Bank in the Sum of N67.966bn; and ERGP25195092 on Multilateral/Bilateral Tied Loans-Nigeria COVID-19 Preparedness and Response Project-Additional Financing-World Bank in the sum of N174.228bn. There is also the provision for special interventions in Sustainable Development Goals one and two under Service Wide Votes in the sum of N55bn and N10bn respectively. These interventions would definitely include SDGs on health. However, there are no details and disaggregation beyond the lump sum provisions.

This is not acceptable in this day and age. The details of all bulk votes without details totalling N310,252,155,300 and the service-wide votes for health should be provided to the National Assembly and made public to the Nigerian people.

The Nigeria Family Planning 2030 Commitment states, “By the end of 2030, Nigeria envisions a country where everyone including adolescents, young people, populations affected by crisis and other vulnerable populations are able to make informed choices, have equitable and affordable access to quality family planning and participate as equals in society’s development.” Nigeria promised to improve financing for family planning by leveraging both existing and additional innovative domestic mechanisms but there is virtually no provision for FP in the health proposal. However, Nigeria had committed and cost the sum of family planning for 2023 to N24.881bn. According to the Nigeria Family Planning 2030 Commitment, the health budget should make provision for the sum of N24.881bn to meet the policy standard.

The National Strategic Plan of Action for Nutrition (2021 – 2025) Intervention projects a moderate and ambitious scenario. The moderate in 2023 is to cost N39.5bn while the ambitious will cost N57.5bn. The bulk of the resources provided for nutrition is Multilateral/Bilateral Tied Loans- ANRN-World Bank in the sum of N24.5bn. However, funding nutrition and its related projects with borrowed money are not sustainable in the short, medium to long term. And the funding neither meets the moderate nor ambitious scenario targets. The budget should meet the target.

Maternal newborn and child health constitutes a core content of the right to health as well as the minimum core obligation of the state. It is very strategic for the realisation of the rights of women, girls and the rights of the child. Essentially, it is a part of the right to health that is very inseparable from the right to life, from the context of dealing with life-bearing and life-saving issues. Considering Nigeria’s poor MNCH indicators, it is evident that the proposed vote of N19.371bn (calculated from all MNCH related expenditure in the ministry) will not be sufficient to deal with existing and emerging challenges. This needs to be increased.

There are expenditure heads considered frivolous, inappropriate and wasteful totalling N1.666bn. Considering the huge deficit funding requirement of the 2023 federal budget, expenditures should be targeted at yielding the best value for money. There is a “one-stop special publication on the achievement of the Federal Ministry of Health and all its agencies” in the sum of N110m. A one-stop special publication should not cost this much. There is already a vote for the publication of the annual state of health in accordance with the National Health Act- ERGP25156739. There is the “articulation of policies and strategic plans for retention of medical and health workers to stem brain drain in Nigeria” in the sum of N159.669bn. This is a waste because everyone knows why they are leaving and the government is not ready to address the issues. There is a redundant demand for vehicles including Prado jeeps. All these sums should be saved and re-programmed to the already identified areas in need of more funding.

In conclusion, the budget needs to be reworked and critical issues prioritised. Nigeria cannot be doing the same things over the years and reaping failure and still refusing to change.

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CSJ Budget Technical Assistance To SWOFON Increased FG’s Spending On Agriculture

Center for Social Justice — Sat, 22 Jan 2022 13:02:28 +0000

The federal government has increased its spending on agriculture as a result of the Centre for Social Justice (CSJ) data-driven advocacy and budget technical assistance to the Smallholder Women Farmers Organisation in Nigeria (SWOFON).

The support came under the SPARK project with funding from the International Budget Partnership (IBP).

The overall objective of the project was to support SWOFON through capacity building, to engage policymakers, the budgeting process, and hold duty bearers accountable for obligations under national and international standards and thereby enhance SWOFON’s access to benefits from public resources.

CSJ has provided budget technical assistance to the SPARK program since 2019, supporting SWOFON with strategic training and technical accompaniment.

The project secured three critical budgetary changes to bolster women farmers’ livelihoods and contributions to the country’s agricultural sector. As a result of data-driven advocacy, the federal government increased its spending on agriculture by 18.5% and made new federal budget allocations towards the sector in the five focus states targeted by the program. Crucially, 111,000 smallholder women farmers gained access to new or improved seeds and fertiliser to grow crops, and lighter and more modern equipment to increase production.

IBP and CSJ assisted SWOFON in improving their budget and political advocacy skills so that they knew what they were looking for, whom to address, what to expect, and what to ask for.

Armed with these new skills to examine and navigate the budget and the actors who influence it, SWOFON’s state and national networks led mass actions, including marches across 3 focus states. They also organised mass applications from over 379,000 women for access to fertiliser, seed, and equipment. This strategy exerted electoral pressure on state actors during general elections, since SWOFON represents more than 500,000 women farmers with the power to influence election outcomes through their votes.

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A review of the 2021 federal budget

Eze Onyekpere — Mon, 04 Jan 2021 10:05:55 +0000

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A review of the 2021 federal budget

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The 2021 federal budget ( 2021 Appropriation Bill and its Schedule ) submitted as an estimate by the President, Major General Muhammadu Buhari (retd.), in October 2020 in accordance with Section 81 of the Constitution of the Federal Republic of Nigeria 1999 as amended has been approved by the National Assembly and assented to by the President. This paved the way for the budget implementation to start on the first day of January 2021 thereby maintaining the sanctity of the January 1 to December 31 financial year as provided in the Constitution and the Financial Year Act. This is good for planning and activities in both the public and private sectors of the Nigerian economy.

The Act provides that expenditure must be in accordance with appropriation and virements must be authorised by the National Assembly. Also, errors in the Act are to be amended by a corrigendum issued by NASS. All Ministries, Departments and Agencies are to provide information on their internally generated revenue and foreign and domestic assistance received to NASS on a quarterly basis. Curiously, the Act authorises the Economic and Financial Crimes Commission and the Nigerian Financial Intelligence Unit to utilise 10 per cent of the revenue they generate as penalties and sanctions.

The budget is made against the background of an economy in recession, a depreciating currency, inflation rate of close to 15 per cent and aggravated food inflation; youth unemployment never witnessed in our history, stagnated foreign reserves and Nigeria being rated the poverty capital of the world. Insecurity, insurgency, terrorism, etc. have become the norm and this has become a stumbling block to economic activities as agriculture particularly has been adversely affected.

It is imperative to analyse the budget as assented to discover whether it fits the Bill described as the “Budget of economic recovery and resilience”. It is for a total sum of N13.568tn, an increase of about N500bn from the estimates submitted by the President to NASS. The capital vote is in the sum of N4.125tn which is 30.3 per cent of the budget; N5.641tn being 41.5 per cent is for recurrent (non-debt) expenditure; debt service is in the sum of N3.324tn being 24.4 per cent of the budget while statutory transfers takes N496.5bn being 3.6 per cent. Using an exchange rate of N400 to $1, it is about $33.970bn. When divided over 200 million Nigerians, it comes up to N67,940 per capita, which is $169.8 per Nigerian.

The first point to note is that there are expenditures which cannot wait and cannot be delayed while others will only be spent after satisfying other demands. Salaries in the recurrent non-debt expenditure must be spent because if they are not spent, workers will go on strike and there will be an uproar. The second is that debts must be serviced, otherwise our creditors will downgrade our rating and our exchange rate and other macroeconomic indicators may take a tumble. Statutory transfers are first line charges and must be deducted and spent whether there is a paucity of resources or not. This is in accordance with constitutional provisions and the Fiscal Responsibility Act. It is the capital vote that may be delayed or not implemented at all, if there is paucity of resources. This is the background and context of these percentages and provisions.

The implication of the foregoing is that in an expenditure plan of N13.588tn and the expected revenue is N7.986tn, a deficit of N5.601tn emerges. This is to be financed by new debts of N4.686tn, assets sales/privatisation of N205.153bn and multilateral/bilateral project tied loans of N709.6bn. It is pertinent to point out that the expenditure projections appear to be overly optimistic and a good part of it may not materialise. If this is the case, the deficit may increase, and more borrowing may be required to fund the budget. When this is viewed from the background of the national debt of about $85bn, this is a troubling development.

From the depth of Nigeria’s development challenges, a budget of N13.5tn is a pittance and not adequate to begin the reversal of the underdevelopment rot. Nigeria needs to budget not less than the equivalent of $100bn annually to begin the process of development that can grow the economy and drastically reduce poverty to ensure that we are no longer the poverty capital of the world. But this is not possible if the economy is not diversified and if we do not take advantage of all our resources and programme them for the developmental challenge. These resources are beyond crude oil, gas and minerals. The greatest resource we have is the human resource which activates other resources using technology and information. It also creates the finances needed to pay for development.

Furthermore, moving beyond the figures in the review of the 2021 federal budget, the federal and state governments need to drastically curtail insecurity and insurgency. Can the budget provide economic recovery and strengthen resilience? This is seriously open to doubt. A budget to achieve these ends needs to be anchored on a new paradigm, a new orientation, coming out of the box and understanding our position in the comity of nations as a backward people who need to take the fastest route to join civilised humanity. We may likely come out of recession in the later quarters of 2021, not based on the budget or economic policy but on the strength and resilience of the Nigerian people.

Happy New Year, fellow Nigerians.

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CSJ Briefs Media on its 2021 Budget Review; Publishes Document Listing Frivolous, Inappropriate, Unclear and Wasteful Budget Items in the 2021 Federal Appropriation Bill.

Center for Social Justice — Wed, 18 Nov 2020 17:05:21 +0000

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CSJ Briefs Media on its 2021 Budget Review; Publishes Document Listing Frivolous, Inappropriate, Unclear and Wasteful Budget Items in the 2021 Federal Appropriation Bill.

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On November 18, 2020, the Centre for Social Justice briefed the media on its annual review of the 2021 federal appropriation bill. The session which was held at CSJ’s conference room was attended by top media outfits like the Channels TV and AIT. Armed with its expertise in Public Finance, the CSJ budget review aims to improve the budget. This review is especially timely given that the National Assembly is also reviewing the Appropriation Bill.

The Lead Director of the Centre, Barrister Eze Onyekpere, while presenting the budget review document, discussed ways to shore Nigeria’s diminishing revenue in the face of falling oil prices. Some points raised include: greater accountability and transparency in the government’s licensing process in order to realize the projected signature bonus of N677.015 billion; deduction at source of past due operating surplus remittances of government owned enterprises (GOEs); capping cost-to-revenue ratio of GOEs to a maximum of 60%-70%; and recovery of all monies due to the treasury but held up in several MDAs per the recommendations of the Auditor General of the Federation.

The Director also made reference to revenues from stamp duties accruing at the CBN which has not yet been credited to the federation account. Still on revenue, he pointed out that time was running out to pass the Petroleum Industry Bill, as the world is gradually moving away from the use of petrol. Finally, he called for a review of tax expenditure as it relates to tax waivers granted to some businesses. A total of about N4.691 trillion can be saved from lifting these waivers.

Barrister Eze Onyekpere lamented the incessant borrowing by the government considering its inability to repay. He said between January and August 2020, the federal government realized revenues of N2.52 trillion but expended N2.137 trillion on debts repayment, leaving a mere N387 billion to take care of salaries, overheads and capital projects. He referred to this method of financing government expenditure as being unsustainable. A key recommendation by the CSJ is that borrowing can be significantly cut down by utilizing public-private partnerships through the Infrastructure Concession Regulatory Commission (ICRC) collaborating with relevant MDAs to prepare proper business proposals for funding beyond the treasury.

He also called on Federal Government to, in obedience to court orders, prepare the consolidated debt limits of the three tiers of government, in accordance with section 42 of the Fiscal Responsibility Act which mandates these limits. This will also be in obedience to the un-appealed judgement of Federal High Court (in Centre for Social Justice vs The President Federal Republic of Nigeria and four others).

It was also recommended that the constitution be amended to set a definite timeframe for the President and Governors to present the budget estimates (e.g. the first week of September), while the legislature ought to conclude the approval process not later the second week of December every year. It was further recommended that budget preparation templates be specific to each agency.

He called on the National Assembly to request the results of the evaluation of programmes done in 2019 and 2020 as benchmarks for next budget cycles. He also called for the disaggregation of all statutory transfers in accordance with the un-appealed judgement of Federal High Court in Centre for Social Justice vs Honorable Minister of Finance in 2013. Finally, he recommended that service wide votes should not be more than five percent of the total budget. A copy of the review document can be found on CSJ’s website.

Speaking on the second document which lists out frivolities in the 2021 federal appropriation bill, Barrister Onyekpere identified a total of N325,334,458,139 in frivolous budget items. Some highlights of these frivolities include: an annual routine maintenance of N4.5 billion in the villa – a figure that can match the value of the entire facility. A total of N389 million was budgeted for foodstuff in the villa averaging more than N1 million a day. Security votes keep on appearing even at places where they are not needed. Welfare packages is another constant line item which appears in budgets of various Ministries. It appears to be superfluous given that welfare should already be taken care of in the personnel votes.

The Lead Director also pointed out the lack of specific details needed to track some of the line items. He identified some of NALDA’s projects which were vague but billed to be in 6 geopolitical zones as. The vagueness of these projects is an avenue for looting. He also emphasized a provision of the budget call circular (item 4.2.5) which says that vehicles and renovations should be excluded from capital budget, except when the need is overwhelming. This provision was clearly violated by the ministry of information in their request for N162 million for purchase of vehicles. A copy of the frivolities document can be found on CSJ’s website

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CSJ Briefs Media on Provisions for Small Scale Women Farmers in the 2021 Federal Budget Estimates

On the 10th of November 2020, the Centre For Social Justice (CSJ) and Small-Scale Women Farmer Association of Nigeria (SWOFON) organized a media briefing. The briefing was held to present a gender-focused review of the Federal Agriculture Budget Estimates for 2021. The review is part of SWOFON’s advocacy bid to improve the welfare of small-scale women farmers in Nigeria. According to the National Gender Policy on Agriculture, women carry out about 80% of agricultural production in Nigeria. It is at this backdrop that SWOFON and CSJ are advocating for improved public support to small scale women farmers.

Mr. Fidelis Onyejegbu, Programme Officer, Public Finance Management (PFM) at CSJ while presenting the review document at CSJ’s conference room, noted that over N6trillion has been spent on food importation from 2016-2019, a figure he described as unnecessary given the high rate of unemployment in the country. He also noted that the agriculture budget for 2021 is only about 1.37% of the total budget which is far below the Maputo/Malabo Declaration Standard.

He then went further to present the 33-page document which features an introduction to the topic in part one. A breakdown of votes allocated to the Ministry of Agriculture and Rural Development and how it mainstreams gender into its budget is the main focus of the second part. The third part of the review takes a look at agriculture votes outside the Ministry of Agriculture and how much gender mainstreaming has been achieved. Part four of the document analysed frivolities, inappropriate, unclear and wasteful expenditure proposals in the agriculture budget estimates for 2021, which if eliminated could save the Nation over N7Billion. Finally, CSJ and SWOFON made recommendations on how the agricultural sector can be improved especially as it concerns small scale women farmers in Nigeria.

During the event, Mrs. Mary Afan President SWOFON, presented a Charter of Demands which represents the needs of small-scale women farmers across the six geo-political zones of the country. She then took the opportunity to call on the government to take the charter into cognizance in budget and policy implementation. To the National Assembly, she made a call for the reworking of the 2021 budget to guarantee that it takes the peculiar interest of women farmers into consideration. A summary of the Charter of Demands can be found on page 4 of the document which is available on CSJ’s website.

The post CSJ Briefs Media on Provisions for Small Scale Women Farmers in the 2021 Federal Budget Estimates appeared first on Centre for Social Justice .