BudgIT, a civic-tech organisation advocating transparency and accountability in Nigeria’s public finance, has accused the Federal Ministry of Finance and the Budget Office of the Federation of violating the Fiscal Responsibility Act (FRA) 2007 by failing to publish statutory Quarterly Budget Implementation Reports ,BIRs, for almost one year.
The group described the omission as a breach of established law and practice, warning that it undermines the country’s transparency reforms and erodes public trust in government financial management.
Under Section 30 of the FRA, the Minister of Finance is mandated to publish BIRs “not later than 30 days after the end of each quarter” in both print and electronic media, including the ministry’s website.
However, BudgIT revealed that the present administration has not published a single BIR since the second quarter of 2024, leaving nearly four quarterly reports outstanding.
By contrast, the previous administration published at least three such reports annually.
Budget Implementation Reports provide evidence of government spending, allowing citizens, civil society, and investors to assess how public funds are allocated and utilised.
According to BudgIT, the reports are critical for measuring the effectiveness of budget execution and the quality of public service delivery.
“It is troubling that the current administration has ignored the law and refused to publish a key public document”, BudgIT stated, urging the government to build on, rather than roll back, the transparency foundations of its predecessors.
The group also called for the publication of the Federal Cash Plan Disbursement Schedule, another requirement of the FRA, which details how funds are disbursed to government agencies.
BudgIT further criticised the government for neglecting its once-active transparency platform, OpenTreasury.gov.ng, which provided daily, weekly, and quarterly updates on federal spending.
The platform has not been updated since January 2025, leaving stakeholders without reliable access to financial information.
“While imperfect, Open treasury was a demonstration of the government’s willingness to be held accountable. The current silence raises concerns about the administration’s commitment to openness”, the group said.
Speaking on behalf of BudgIT, Vahyala Kwaga, Group Head of Research and Policy Advisory, warned that bypassing statutory reporting requirements damages Nigeria’s credibility both domestically and internationally.
“The ability of a government to hold itself accountable to its laws is to be expected of a democracy such as ours. Financial transparency cannot be replaced with media pronouncements.
“It must follow due process in line with the law. Citizens and the general public have a right to know and to be informed”, Kwaga said.
BudgIT, therefore, called on the Ministry of Finance, the Budget Office of the Federation, and President Bola Ahmed Tinubu to urgently release the pending BIRs and restore confidence in the government’s commitment to fiscal responsibility.
It also urged citizens, civil society groups, the private sector, academia, and the international community to demand accountability in the management of public funds.
