Nigerian States Budget Transparency Survey 2020

Abstract

The Nigerian States Budget Transparency Survey questionnaire is based on the International Budget Partnership’s (IBP) Open Budget Survey (OBS) questionnaire, which measures budget transparency, oversight of the budget by the legislature and Supreme Audit Institution (SAI), and participation mechanisms throughout the budget process at the national level in almost 120 countries. This is the third edition. Each round, the multiple-choice questionnaire was completed by CIRDDOC’s CSO partners with backgrounds in fiscal governance in all 36 Nigerian states. The data collection process was conducted from August 2020 to February 2021. The responses to these multiple-choice questions were then aggregated to create the State Budget Transparency Index, which can be disaggregated into three sub-indices:

1. State Budget Document Availability Index, which measures the number of publicly available budget documents and their contents; 2. State Public Participation Index, which measures the extent to which the state executive, SHoAs, and Auditor-General (AG) involve citizens throughout the budget process; and 3. State Procurement Process Index, which measures how robust state procurement processes are and how much information is provided throughout the process.