The Budget, Fiscal Policy and Service Delivery

The paper discusses the Macroeconomic impact of budget and its process and how to achieve an efficient and timely budget cycle.

Publication Date: December, 2010

Document Size: 25 pages

This presentation focuses on three key budget related issues in Nigeria:

  • Fiscal policy—impact on macro-economy
  • Budget process—the budget cycle
  • Service delivery—programme-based budgeting


  • Since 2003, there has been progress in strengthening public financial management of the federal government of Nigeria;
  • However, in some respects there has been deterioration in fiscal discipline and in the budget process;
  • There has been limited improvement in service delivery;