BUDGET PERFORMANCE REPORTING (BPR)

Abstract

The Nigerian Governors’ Forum (NGF) has developed toolkits to provide support to State Governments to help them achieve the Eligibility Criteria (EC) and Disbursement Linked Indicators (DLIs) under the World Bank States Fiscal Transparency, Accountability and Sustainability (SFTAS) Program for Results. This toolkit was prepared to support effective delivery of the SFTAS Technical Assistance (TA) on Budget performance Reporting. The toolkit contains guidance notes (briefing and instruction notes), a diagnostic template, manual and excel-based template models to aid and ease the domestication of key reforms. The objective of this toolkit is to provide States with a comprehensive and consistent set of instruments/ tools which will support the development of high-quality budget performance reporting that help achieve the core principles of PFM, including transparency and decision making. The tools will support the production of quarterly Budget Performance Reports in accordance with the templates laid out by FAAC (Federation Account Allocation Committee). The budget performance report will in turn be part of the overall effort aimed at increasing fiscal transparency and accountability, which is a key result area of SFTAS.