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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.
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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
OTHER RECURRENT COST – contd.
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
OTHER RECURRENT COST – contd.
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
OTHER RECURRENT COST – contd.
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
OTHER RECURRENT COST – contd.
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
220608 Interest - External Public Debt
22060808 Interest - External 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
COMPONENTS OF ‘CAPITAL EXPENDITURE’
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
COMPONENTS OF ‘CAPITAL EXPENDITURE’
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
COMPONENTS OF ‘CAPITAL EXPENDITURE’
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)
COMPONENTS OF ‘CAPITAL EXPENDITURE’
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: walegate@yahoo.com
m: 08078001800
w: www.walemicaiah.com
w: www.statisense.com
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