Revised September 2019 | By Samuel Atiku and Jason Lakin
Budget credibility – the degree to which governments implement their budgets – is a challenge all over the world, in a wide range of sectors and programs. Nigeria has long had severe budget credibility issues, and recent evidence suggests the problem has not improved. While central government reports do sporadically acknowledge budget credibility challenges, understanding the nature and extent of low budget credibility in Nigeria requires digging further into disaggregated revenue and expenditure data.
This paper probes the various factors that that may be contributing to the low credibility of the budget in Nigeria and presents an analysis structured around an assessment of eight different hypotheses for what could be driving the problem.
- That’s Incredible! The Contours of Budget Credibility in Nigeria (Revised September 2019)
- Explain That to Us: How Governments Report On and Justify Budget Deviations (March 2019)
- How Governments Report On and Justify Budget Deviations: Examples from 23 Countries (April 2019)
- The International Budget Partnership’s Assessing Budget Credibility Project
- Assessing the Quality of Reasons in Government Budget Documents (October 2018)
- Budget Credibility: What Can We Learn from PEFA Reports? (July 2018)
- Budget Credibility: What Can We Learn from Budget Execution Reports? (July 2018)