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2008 Assessment

Nigeria: Integrity Indicators Scorecard

Nigeria: Integrity Scorecard Report > Sub-Category: Budget Processes
Indicators		Score
40	Can the legislature provide input to the national budget?	83
41	Can citizens access the national budgetary process?	42
42	Is there a separate legislative committee which provides oversight of public funds?	100
43	Is the legislative committee overseeing the expenditure of public funds effective?	58

Indicator and sub-Indicator Details

Can the legislature provide input to the national budget?

40a: In law, the legislature can amend the budget.

Score:

YES

Comments:

References: Sections 80 and 81, 1999 Constitution gives the legislature the power to approve budgets and pass the appropriation bill. Section 59 of the 1999 Constitution gives the legislature the power to override the presidential veto of bills passed by the National Assembly. This power includes the override of the veto in respect of the Appropriation Bill.

Peer Review Comments: The budget, otherwise known as the Appropriations Act, is usually proposed by the executive and presented by the president via an Appropriations Bill to the National Assembly. Like other bills considered by it, the parliament, in considering the Appropriations Bill, can exercise its inherent power to change the details of the proposal. It has, in fact, done so on many occasions, often resulting in friction with the executive branch.

When the president refuses to sign the budget passed by the parliament, the parliament is, by the constitution, empowered to override the president's veto or refusal to assent by a two-thirds majority vote.

40b: In practice, significant public expenditures require legislative approval.

Score:

100

$Scoring Criteria :: 100 Score Criteria: All significant government expenditures (defined as any project costing more than 1% of the total national budget), must be approved by the legislature. This includes defense and secret programs, which may be debated in closed hearings. <p>50 Score Criteria: Most significant government expenditures (as defined) are approved by the legislature, but some exceptions to this rule exist. This may include defense programs, an executive\'s personal budget, or other expenses. <p>0 Score Criteria: The legislature does not have the power to approve or disapprove large portions of the government budget, or the legislature does not exercise this power in a meaningful way.$

Comments:

References: Section 80 & 81, 1999 Constitution.

Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition, (Abuja, Sept. 4, 2008).

40c: In practice, the legislature has sufficient capacity to monitor the budget process and provide input or changes.

Score:

100

Comments: The legislators lack the capacity and diligence for effective monitoring. Furthermore, resistance from from government institutions also interferes with the process.

References: Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition, (Abuja, Sept. 4, 2008).

Can citizens access the national budgetary process?

41a: In practice, the national budgetary process is conducted in a transparent manner in the debating stage (i.e. before final approval).

Score:

100

Comments: There is some public debate, but not all the of the processes are accessible to the public.

References: Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition, (Abuja, Sept. 4, 2008).

41b: In practice, citizens provide input at budget hearings.

Score:

100

Comments: Citizens have very limited input into budget hearings. Even when they are invited to provide input, the cost of participation deter citizens and civil society organizations (CSOs).

References: Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition, (Abuja, Sept. 4, 2008).

41c: In practice, citizens can access itemized budget allocations.

Score:

100

Comments: It is usually difficult to access itemized budget allocations, especially at the debating stage.

References: Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition, (Abuja, Sept. 4, 2008).

Is there a separate legislative committee which provides oversight of public funds?

42: In law, is there a separate legislative committee which provides oversight of public funds?

Score:

YES

Comments: There is a standing Committee of the National Assembly, the Public Accounts Committee (PAC), which oversees the expenditure of public funds.

References: Public Accounts Committee Act, Cap 375, Laws of the Federation 1990.

Is the legislative committee overseeing the expenditure of public funds effective?

43a: In practice, department heads regularly submit reports to this committee.

Score:

100

Comments: Department heads sometimes submit reports to the Public Accounts Committee.

References: Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition, (Abuja, Sept. 4, 2008).

43b: In practice, the committee acts in a non-partisan manner with members of opposition parties serving on the committee in an equitable fashion.

Score:

100

$Scoring Criteria :: 100 Score Criteria: The committee is comprised of legislators from both the ruling party (or parties) and opposition parties in a roughly equitable distribution. All members of the committee -- including opposition party members -- are able to fully participate in the activities of the committee and influence the committee\'s work to roughly the same extent as any other member of the committee. <p>50 Score Criteria: The committee is comprised of legislators from both the ruling party (or parties) and opposition parties although the ruling party has a disproportionate share of committee seats. The chairperson of the committee may be overly influential and curb other members\' ability to shape the committee's activities. <p>0 Score Criteria: The committee is dominated by legislators of the ruling party and/or the committee chairperson. Opposition legislators serving on the committee have in practice no way to influence the work of the committee.$

Comments: The membership of the Public Accounts Committee (PAC) is equitably distributed between the opposition parties and the majority party. Traditionally, a member of the largest opposition party usually chairs the PAC.

References: Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition, (Abuja, Sept. 4, 2008).

43c: In practice, when necessary, this committee initiates independent investigations into financial irregularities.

Score:

100

Comments: The Public Accounts Committee sometimes initiates investigations, but this does not happen often and these investigations are not usually effective.

References: Interview with Mr. Chibuzo Ekwekwuo, Legal Practitioner and National Secretary, Zero Corruption Coalition, (Abuja, Sept. 4, 2008).