Bits and-pieces-of-nigeria-budget

BITS & PIECES OFNIGERIA BUDGET

It is getting to that time of the year when States and

the Federal Government of Nigeria prepare and

present their budgets before the State and National

Assemblies for approval.

“EVERYONE IS INVOLVED IN THE BUDGET-

MAKING PROCESS. BOTH THE INTELLIGENT AND

THE UNINTELLIGENT. EVEN OKADA DRIVERS

HAVE BECOME BUDGET ANALYST.”Dr. Reuben Abati

(Special Adviser to the President on Media and Publicity)

This presentation aims to break down the Nigeria

Budget as presented by the President into bits & pieces

in order to foster deeper analysis and monitoring, and

hopefully to help recruit more budget analysts.

The Nigeria budget is made up of four

components:

Part A – Statutory Transfers

Part B – Debts Service

Part C – Recurrent Expenditure (non-debt)

Part D – Capital Expenditure

Statutory

TransferDebt Service

Recurrent

Expenditure

Capital

Expenditure

Consolidated Revenue Fund of the Federation

MDA Expenditure

COMPONENTS OF THE NIGERIA BUDGET

100%

DEFINITION OF EACH COMPONENT

Statutory

TransferDebt Service

Recurrent

Expenditure

Capital

Expenditure

The FG is

required by law

to make certain

mandatory

expenditures

annually in

respect of

NJCNDDCUBECINECNASSNHRC

Domestic

DebtsForeign

Debts

Salaries

Pensions

Overheads

Infrastructure

Educational

Services

Healthcare

Money in terms of

interest and principal

that the FG pays on

its debts.

≈ 19%

Spending by the

Ministries, Dept.

& Agencies

(MDA) of Govt.

on Salaries,

Pensions &

Overheads.

Spending to

provide

infrastructure;

fund educational

services; & provide

healthcare

facilities

≈ 81%

COMPONENTS OF MDA BUDGETSThe budget of each FG Ministries, Departments, and Agencies

(MDA) is in the following format:

Name of the MDA, e.g. Federal Ministry of Health

Total allocation for each of Personnel, Overhead, which make up Recurrent Expenditure, and Capital Expenditure

Total allocation of funds by Recurrent & Capital Expenditures

MDA code

Funds code

List of Agencies under each Ministries and their Allocations –Recurrent & Capital ExpendituresCode of

each Agency

XYZ

A

B

C

COMPONENTS OF MDA BUDGETS

There are 4 sections of every MDAs that should be of interest to

everyone interested in analyzing budget;

A

B

C

D

Summary budget allocation to the MDA showing Recurrent &

Capital Expenditures.

This shows the summary of the allocated Funds three codes of

‘021 – Personnel’, ‘022 – Overhead’, ‘026 – Statutory Transfers’,

and ‘031 – Capital Development Funds’.

Shows allocations to the Ministry (usually as HQTRS), and

Agencies/Departments that make up the MDA.

This section – even though embedded under each Agencies &

Departments – identifies all the Projects that has been budgeted for

with their allocations. These Projects could be tagged ‘ONGOING’, or

‘NEW’. Each Agency & Department has a code by which each Project

are identified. For instance, FMINF01001804 is a Project under the

Federal Ministry of Information. UBEC 01007225 – Universal Basic

Education Commission. JAMB 01006938 – JAMB.

FEDERAL MINISTRIES, DEPARTMENTS & AGENCIES

FEDERAL MINISTRIESAgriculture

Aviation

Defence

Education

Environment

Finance

Foreign & Intergovernmental Affairs

Health

Information

Interior

Justice

Labour And Productivity

Lands, Housing & Urban Development

Mines And Steel Development

Presidency

Office Of The Head Of The Civil Service Of The

Federation (HOS)

Auditor General For The Federation (AGF)

Federal Character Commission (FCC)

National Security Adviser (ONSA)

Code Of Conduct Tribunal (CCT)

Infrastructure Concession Reg. Commission (ICRC)

Police Service Commission (PSC)

Secretary To The Govt. Of The Federation (SGF)

Ministry Of Communication Technology

Niger Delta

Petroleum Resources

Police Affairs

Power

Science And Technology

Special Duties & Inter - Governmental Affairs

Special Duties SGF

Tourism, Culture & National Orientation

Trade And Investment

Transport

Water Resources

Women Affairs

Works

Youth Development

PRES. DEPT. /AGENCIESNational Planning Commission

National Salaries, Incomes & Wages Commission (NSIWC)

Revenue Mobilization, Allocation, & Fiscal Commission (RMAFC)

Fiscal Responsibility Commission (FRC)

Independent Corrupt Practices & Related Offences Commission

(ICPC)

Code Of Conduct Bureau (CCB)

Federal Capital Territory Administration (FCTA)

Presidency - National Sports Commission (NSC)

National Population Commission (NPC)

MDA AND THEIR RESPECTIVE CODESAccording to the Consolidated Summary list of Nigeria budget, below

are each MDA and their respective code.

S/N CODE MDA S/N CODE MDA S/N CODE MDA

1 0111 Presidency 18 0163 Police Formation & Commands 35 0250 Fiscal Responsibility Comm.

2 0116 Defence 19 0164 Special Duties & Intergov’tal 36 0252 Water Resources

3 0119 Foreign Affairs 20 0215 Agriculture 37 0253 Land and Housing

4 0123 Information 21 0220 Finance 38 0326 Justice

5 0124 Interior 22 0222 Trade & Investment 39 0341 ICPC

6 0125 Head of Service 23 0227 Labour and Productivity 40 0344 Code Of Conduct Bureau

7 0140 Auditor General For The Fed 24 0228 Science & Technology 41 0437 FCTA

8 0147 Federal Civil Service Comm. 25 0229 Transport 42 0451 Niger Delta

9 0149 Federal Character Comm. 26 0230 Aviation 43 0513 Youth Development

10 0155 Police Affairs 27 0231 Power 44 0514 Women

11 0156 Communication Tech. 28 0232 Petroleum Resources 45 0517 Education

12 0157 National Security Adviser 29 0233 Mines and Steel 46 0521 Health

13 0158 Code Of Conduct Tribunal 30 0234 Works 47 0535 Environment

14 0159 ICRC 31 0236 Culture and Tourism 48 0539 National Sports Commission

15 0160 Police Service Commission 32 0238 National Planning Commission 49 0543 National Population Comm.

16 0161 SGF 33 0242 NSWIWC

17 0162 Special Duties 34 0246 RMAFC

DETAILS OF EVERY MDA BUDGETAllocation to every Ministries, Departments and Agencies are

structured according to “Slide 6” but details as follows:

EXPENDITURE

PERSONNEL COST

OTHER RECURRENT COSTS

CAPITAL EXPENDITURE

2

21

22

23

2101

2102

2201

2202

...

...

2301

2302...

COMPONENTS OF ‘PERSONNEL COST’

21 PERSONNEL COST

2101 Salary 210101 Salaries

and Wages

21010101 Salary

21010102 Overtime Payments

2102

Allo

wan

ces

and

So

cial

Co

ntr

ibu

tio

n

210201

Allo

wan

ces

21020101 Non Regular Allowances

21020102 Foreign Service

21020103 Entitlements Of Former Presidents/Heads of States and Vice Presidents/Chief of General Staff

21020105 Benefits of Retired Heads Of Service and Permanent Secretaries

210202

Soci

al C

on

trib

uti

on

s

21020201 NHIS21020202 Contributory Pension

21020203 Grouplife Insurance

21020204 Payment into Redemption Fund (5% of Total Personnel cost)

21020205 Administration And Monitoring of OHCSFGrouplife

21020206 NHIS (Military Retirees)

21020207 Employee Compensation Act- Employees Compensation Fund

COMPONENTS OF ‘OTHER RECURRENT COST’22 OTHER RECURRENT COSTS

2201 Social Benefits 220101 Social Benefits

2202 Overhead Cost

220201 Travel & Transport - General

220202 Utilities - General

220203 Materials & Supplies - General

220204 Maintenance Services - General

220205 Training - General

220206 Other Services - General

220207 Consulting & Professional Services - General

220208 Fuel & Lubricants - General

220209 Financial Charges - General

220210 Miscellaneous

2203 Loans and Advances 220301 Staff Loans & Advances

2204 Grants and Contributions

220401 Local Grants And Contributions

220402 Foreign Grants And Contributions

2205 Subsidies 220501 Subsidy To Government Owned Companies & Parastatals

2206 Public Debt Charges220607 Interest - Internal Public Debt

220608 Interest - External Public Debt

OTHER RECURRENT COST – contd.

2202 OVERHEAD COST

220101 Social Benefits

22010101 Gratuity

22010102 Pension

22010103 Death Benefits

22010104 Pre 1996 Pension

22010105 Pension Running Costs

22010106 Re-imbursement To States - Pensions

22010107 Yearly Retirees (Including 2013 Retirees)

22010108 Yearly Verification Exercise

220201 Travel & Transport -General

22020101 Local Travel & Transport: Training

22020102 Local Travel & Transport: Others

22020103 International Travel & Transport: Training

22020104 International Travel & Transport: Others

22020105 NIPSS/ National Defence College Participants Tour Allowance

22020106 Deportation And Repatriation

22020107 Payment to Nigerian Army Quick Response Group including Arrears

220202 Utilities - General

22020201 Electricity Charges

22020202 Telephone Charges

22020203 Internet Access Charges

22020204 Satellite Broadcasting Access Charges

22020205 Water Rates

22020206 Sewerage Charges

22020207 Leased Communication Lines


2202 OVERHEAD COST

220203 Materials & Supplies - General

22020301 Office Stationeries / Computer Consumables

22020302 Books

22020303 Newspapers

22020304 Magazines & Periodicals

22020305 Printing Of Non Security Documents

22020306 Printing Of Security Documents

22020307 Drugs & Medical Supplies

22020308 Field& Camping Materials Supplies

22020309 Uniforms & Other Clothing

22020310 Teaching Aids / Instruction Materials

22020311 Food Stuff / Catering Materials Supplies

22020301 Office Stationeries / Computer Consumables

220204 Maintenance Services - General

22020401 Maintenance Of Motor Vehicle / Transport Equipment

22020402 Maintenance Of Office Furniture

22020403 Maintenance Of Office Building / Residential Qtrs.

22020404 Maintenance Of Office / It Equipment's

22020405 Maintenance Of Plants / Generators

22020406 Other Maintenance Services

22020407 Maintenance Of Aircrafts

22020408 Maintenance Of Sea Boats

22020409 Maintenance Of Railway Equipment

22020410 Maintenance Of Roads And Bridges


2202 OVERHEAD COST220205 Training - General

22020501 Local Training

22020502 International Training

220206 OTHER SERVICES -GENERAL

22020601 Security Services

22020603 Office rent

22020604 Residential Rent

22020605 Security Vote (Including Operations)

22020606 Cleaning & Fumigation Services

220207 Consulting & Professional Services - General

22020701 Financial Consulting

22020702 Information Technology Consulting

22020703 Legal Services

22020704 Engineering services

22020705 Architectural Services

22020706 Surveying Services

22020707 Auditing Of Federation Account

22020708 Budget Preparation

220208 Fuel & Lubricants -General

22020801 Motor Vehicle Fuel Cost

22020802 Other transport Equipment Fuel Cost

22020803 Plant / Generator Fuel Cost

22020804 Aircraft fuel Cost

22020805 Sea boat Fuel Cost

22020806 Cooking Gas/Fuel Cost

22020801 Motor Vehicle Fuel Cost

OTHER RECURRENT COST – contd.2202 OVERHEAD COST

220209 Training - General

22020901 Bank Charges (Other Than Interest)

22020902 Insurance Premium

22020903 Loss on Foreign Exchange

22020904 Other CRF Bank Charges

220210 Miscellaneous

22021001 Refreshment & Meals

22021002 Honorarium & Sitting Allowance

22021003 Publicity & Advertisements

22021004 Medical Expenses

22021005 Foreign Service School Fees Payment

22021006 Postages & Courier Services

22021007 Welfare Packages

22021008 Subscription To Professional Bodies

22021009 Sporting Activities

22021010 Direct Teaching& Laboratory Cost

22021011 Recruitment And Appointment (Service Wide)

22021012 Discipline And Appeals (Service Wide)

22021013 Promotion(service Wide)

22021014 Annual Budget expenses And Administration

22021019 Muslim/Christian Pilgrimages

22021020 Election- Logistics Support

22021023 Annual Conference of Auditors – General

22021029 Project monitoring Activities & Follow Up

22021030 Promotion, Recruitment & Appointment

22021031 Curriculum development

22021032 Corps Members Kitting, Transport and Feeding Allowance

22021034 Inspectorate

22021035 IPPIS

22021036 Payment for Outsourced Services

22021037 Margin for Increase In Costs

22021038 Presidential Amnesty programme: Reintegration Of Transformed Ex-millitants

22021039 Presidential millitants (3rdamnestyphase)programme: Reintegration/Transition Safety Allowances For 3,642 Ex-

22021040 Presidential Amnesty programme: Operational Cost

22021041 Contingency

22021042 Recurrent Adjustment

22021043 National dialogue


2203 LOANS AND ADVANCES

220301 Staff Loans & Advances

22030101 Motor Vehicle Advances

22030102 Motor Cycle advances

22030104 Refurbishing Advances

22030105 Correspondence Advances

22030106 Spetacle Advances

22030101 Motor Vehicle Advances

2204 GRANTS AND CONTRIBUTIONS

220401 Local Grants and Contributions

22040101 Grant to State Governments - Current

22040102 Grant to State Governments - Capital

22040103 Grant to Local Governments-current

22040104 Grant to Local Governments- Capital

22040105 Grants to Government Owned Companies- Current

22040107 Grant to Private Companies- Current

22040108 Grant to Private Companies- Capital

220402 Foreign Grants and Contributions

22040201 Grant to Foreign Governments

22040202 Grant to Foreign International Organizations

22040203 Contributions To International Organisations

22040204 External Financial Obligations


2205 SUBSIDIES

220501

Subsidy To Government Owned Companies & Parastatals

22050101 Subsidy To Government owned Companies

22050102 Meal Subsidy To Government schools

2206 PUBLIC DEBT CHARGES

220607 Interest - Internal Public Debt

22060707 Interest - Internal Public Debt



COMPONENTS OF ‘CAPITAL EXPENDITURE’

23 CAPITAL EXPENDITURE2301 Fixed Assets Purchased 230101 Purchase Of Fixed Assets - General

2302 Construction/ Provision 230201 Construction/ Provision Of Fixed Assets - General

2303 Rehabilitation / Repairs 230301 Rehabilitation / Repairs Of Fixed Assets - General

2304 Preservation Of The Environment 230401 Preservation Of The Environment - General

2305 Other Capital Projects 230501 Acquisition Of Non Tangible Assets

2301 FIXED ASSETS PURCHASED23010101 Purchase / Acquisition Of Land

23010102 Purchase Of Office buildings

23010103 Purchase Of Residential Buildings

23010104 Purchase Motor Cycles

23010105 Purchase Of Motor Vehicles

23010106 Purchase Of Vans

23010107 Purchase Of Trucks

23010108 Purchase Of Buses

23010109 Purchase Of Sea boats

23010110 Purchase Of Ships

23010112 Purchase Of Office furniture And Fittings

23010113 Purchase Of Computers

23010114 Purchase Of Computer Printers

23010115 Purchase Of Photocopying Machines

23010116 Purchase Of Typewriters

23010117 Purchase Of Shredding Machines

23010118 Purchase Of Scanners

23010119 Purchase Of Power Generating Set

23010120 Purchase Of canteen/ Kitchen Equipment

23010121 Purchase Of Residential Furniture

23010122 Purchase Of Health / Medical Equipment

23010123 Purchase Of Fire Fighting Equipment

23010124 Purchase Of Teaching/ Learning Aid Equipment

23010125 Purchase Of Library Books & Equipment

23010126 Purchase Of Sporting / Gaming Equipment

23010127 Purchase Of Agricultural Equipment

23010128 Purchase Of Security Equipment

23010129 Purchase Of Industrial Equipment

23010130 Purchase Of Recreational Facilities

23010131 Purchase Of Air navigational Equipment

23010132 Purchase Of Defence Equipment


2302 CONSTRUCTION/ PROVISION

230201Construction/ Provision Of Fixed Assets - General

23020101 Construction/ Provision Of Office Buildings

23020102 Construction/ Provision Of Residential Buildings

23020103 Construction/ Provision Of Electricity

23020104 Construction/ Provision Of Housing

23020105 Construction/ Provision Of Water Facilities

23020106 Construction/ Provision Of Hospitals / Health Centres

23020107 Construction/ Provision Of Public Schools

23020108 Construction/ Provision Of Police Stations/ Barracks

23020109 Construction/ Provision Of Prisons

23020110 Construction/ Provision Of Fire Fighting Stations

23020111 Construction/ Provision Of Libraries

23020112 Construction/ Provision Of Sporting Facilities

23020113 Construction/ Provision Of Agricultural Facilities

23020114 Construction/ Provision Of Roads

23020115 Construction/ Provision Of Rail-ways

23020116 Construction/ Provision Of Water-ways

23020117 Construction/ Provision Of Air-port / Aerodromes

23020118 Construction/ Provision Of Infrastructure

23020119 Construction/ Provision Of Recreational Facilities

23020120 Construction/Provision Of Military Barracks

23020121 Construction/Provision Of Defence Equipments


2303 REHABILITATION / REPAIRS

230301Rehabilitation / Repairs Of Fixed Assets - General

23030101 Rehabilitation / Repairs Of Residential Building

23030102 Rehabilitation / Repairs - Electricity

23030103 Rehabilitation / Repairs - Housing

23030104 Rehabilitation / Repairs - Water Facilities

23030105 Rehabilitation / Repairs - Hospital / Health Centres

23030106 Rehabilitation / Repairs - Public Schools

23030107 Rehabilitation / Repairs - Police stations / Barracks

23030108 Rehabilitation / Repairs - Prisons

23030109 Rehabilitation / Repairs - Fire Fighting Stations

23030110 Rehabilitation / Repairs - Libraries

23030111 Rehabilitation / Repairs - Sporting Facilities

23030112 Rehabilitation / Repairs - Agricultural Facilities

23030113 Rehabilitation / Repairs - Roads

23030114 Rehabilitation / Repairs - Railways

23030115 Rehabilitation / Repairs - Water-way

23030116 Rehabilitation / Repairs - Air-port / Aerodromes

23030117 Rehabilitation / Repairs - Defence Equipment

23030118 Rehabilitation / Repairs - Recreational Facilities

23030119 Rehabilitation / Repairs – Air navigational Equipment

23030120 Rehabilitation / Repairs - Military/Defence barracks

23030121 Rehabilitation / Repairs Of Office Buildings

2304 PRESERVATION OF THE ENVIRONMENT

230401Preservation Of The Environment -General

23040101 Tree planting

23040102 Erosion & Flood Control

23040103 Wildlife Conservation

23040104 Industrial Pollution Prevention& Control

23040105 Water Pollution Prevention& Control


2305 OTHER CAPITAL PROJECTS

230501Acquisition Of Non Tangible Assets

23050101 Research And Development

23050102 Computer Software Acquisition

23050103 Monitoring And Evaluation

23050104 Anniversaries/Celebrations

23050105 Gas Royalty And Reconciliation

23050112 Adjustment To Capital cost

23050114 National job Creation scheme

23050115 Quick wins - Completion Of 2008 &2009 Projects

23050116 Millennium Development Goals Monitoring And Evaluation

23050117 Consultancy, survey And Short Term Studies

23050118 Communication And Advocacy (MDG) Reporting 2011 MDG

23050119 Special Intervention

23050122 NELMCO

23050123 Bulk Trader

23050126 Sinking Fund For Infrastructural Development

23050128 Special technology initiative For Women Participation In Agriculture, Water, Sport, Communication

23050131 GIFMIS Capital

23050132 IPPIS Capital

23050133 2011 Worships) Election Violence And Civil disturbances (Damage Done To Public Properties And Places Of

23050137 New Nigeria Newspapers Liability

23050138 Sports Development

23050139 MDG Special Projects

23050140 Special Intervention MDG'S 1

23050141 SPECIAL INTERVENTION Mdg's 2

23050142 Capitaldevelopment Of National Institute For Legislative Studies

23050143 Hosting Of World Economicforum (Wef)


2305 OTHER CAPITAL PROJECTS

230501Acquisition Of Non Tangible Assets

23050144 National planning Commission (Infrastructure Master Plan)

23050145 Housing mortgage Institutions

23050146 Refund To Rice Levy (NIGCOMSAT)

23050147 Special Intervention/Constituency Projects

23050148 Refund To Special Account

23050149 Federal Initiative For North East (Pilot Counterpart Funding Contribution)

23050150 Counterpart Funding Including Global fund/Health

23050151 Multiyear Tariff Order

23050152 Conditional grants And Social Safety Nets (MDGS)

23050153 Support Programme to UNDP Millennium Campaign Programme Nigeria In Africa/African parliamentarian

23050154 Payment of Local Contractors' Debts

23050155 Funding of Galaxy infrastructure

23050156 Bank Of Industry

23050157 Bank Of Agriculture

23050158 Payment for Maturing Domestic Bonds

23050159 Development Finance Institution (DFI)

What can you do with bits and pieces?

If our Budget is searchable, individuals –

Professional Analysts or Ordinary Citizens – can

focus on how much the Government has

budgeted for specific items. For instance:

Generator Fuel Cost – 22020803

International Training – 22020502

Telephone Charges – 22020202

Honorarium & Sitting Allowance – 22021002

As highlighted above, individuals may be

interested in analyzing the total cost of

“Honorarium & Sitting allowance” in each MDA or

in the entire Budget.

WHAT YOU CAN DO WITH THIS –

In 2015, it is expected that we would have

amongst many:

Budget Analysts – TELEPHONE CHARGES

Budget Analysts – SEWERAGE CHARGES

Budget Analysts – ELECTRICITY CHARGES

Budget Analysts – NEWSPAPERS

Budget Analysts – PUBLICITY & ADVERTISEMENTS

Budget Analysts – POSTAGES & COURIER SERVICES

Budget Analysts – MOTOR VEHICLE FUEL COST

Budget Analysts – REFRESHMENT & MEALS

Budget Analysts – SPORTING ACTIVITIES

Budget Analysts – INSURANCE PREMIUM

Budget Analysts – LOCAL TRAINING

Budget Analysts – CONTRIBUTORY PENSION

Budget Analysts – WATER RATES

Are you having issues with making sense of

your data?

Send it to StatiSense!

Data Source:

- Nigeria Budget – 2014

Freely share, freely use and freely acknowledge the source – © Wale Micaiah

Analysis by: Wale Micaiah

e: [email protected]

m: 08078001800

w: www.walemicaiah.com

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Economy & Finance

Bits and-pieces-of-nigeria-budget