Examining Budget Credibility in Nigeria’s Health Sector

Abstract

The overall objective of this brief is to shed light on the causes of observed underspending in Nigeria’s health sector budget between 2018 and 2021 and how these spending deviations have impacted the country’s quest to achieve the Sustainable Development Goals (SDGs). The brief seeks to understand whether allocated funds for healthcare services are released and spent as planned and utilized judiciously as approved by the legislature in the appropriation acts. Data on budget allocations and execution of the federal budget from 2018 to 2021 are sourced from the website of the Budget Office of the Federation and the Open Treasury Portal. Key informant interviews (KIIs) were conducted with key actors at the federal level and at the sub-national level, in Ogun State. Participants in the KIIs included key government officials at the Federal Ministry of Health and the National and State Primary Health Care Development Agency as well as officials from the Federal and Ogun State Ministry of Finance.