BudgIT, a prominent civic technology organization, has released a concerning report indicating that only 10 states in Nigeria currently publish accessible local government area (LGA) budget data for public scrutiny. The report, titled 'The Missing Tier: Mapping Local Government Budget Transparency in Nigeria,' sheds light on significant transparency deficits at the grassroots level of governance.
Widespread Lack of Budget Transparency
The organization detailed that six states provide only partial or outdated information regarding LGA budgets, while a staggering 18 states publish no data whatsoever. This situation persists despite the standard practice where local government chairmen submit appropriation bills for council approval, and monthly allocations are disbursed from the federation account. BudgIT emphasized that for the majority of Nigeria's 774 local governments, these budgets remain inaccessible online, undermining public accountability and citizen engagement.
Leading Examples of Transparency
In contrast, Ekiti State stands out as a nationwide leader in LGA budget transparency. The state publishes individual 2026 budgets for all its 16 LGAs and 22 Local Council Development Areas (LCDAs). Each budget document is accompanied by a signed PDF, minutes from town hall consultations, and an Excel template formatted according to the National Chart of Accounts (NCOA), setting a high standard for openness.
Other States Making Progress
Cross River State also demonstrates commendable accountability by publishing individual 2025 budgets, 2024 audited accounts, and quarterly budget performance reports for all its councils. Borno State, with 27 LGAs, provides a consolidated 2025 budget, along with individual council Zone Improvement Plan (ZIP) documents and 2024 audited financial statements, indicating a well-established system for financial disclosure.
States with Published LGA Budgets
The report lists additional states that have published LGA budget documents, albeit with varying levels of completeness. These include:
- Ebonyi State (13 LGAs)
- Osun State (30 LGAs)
- Kebbi State (21 LGAs)
- Kogi State (21 LGAs; budgets published but no audits or performance reports)
- Enugu State (17 LGAs; consolidated budget)
- Kaduna State (23 LGAs; medium-term consolidated LG council budget)
- Yobe State (17 LGAs; consolidated 2025 LGA budget)
This highlights a patchwork of transparency efforts across the country, with some states leading the way while others lag significantly behind.
Implications for Governance
The findings underscore critical gaps in local government transparency, which can hinder effective resource management and public trust. BudgIT's report calls for increased efforts to make LGA budgets publicly accessible, promoting greater accountability and citizen participation in governance processes at all levels.
