Vahyala T. Kwaga, Head of Open Government and International Partnerships at BudgIT Foundation, has emphasised the importance of transparency and accountability in governance. He explained that these principles are crucial for building public trust and improving government operations.
Speaking on News Central’s Jasiri show on Monday, Kwaga discussed Nigeria’s 2025 budget proposal and the urgent need for better financial management and oversight in the country.
He pointed out that in many parts of the world, especially in Western Europe, transparency measures are used to assure the private sector that governments manage resources responsibly, which in turn encourages investment. However, in Nigeria, there are still significant issues with transparency, particularly when it comes to revenue generation and spending.
“The purpose behind transparency and accountability is also for the benefit of the government itself.
“…When you look at the history of transparency and accountability measures, like from Western Europe for instance, you see that they are geared towards showing the private sector that the government is open with its data, is open with its information, and if you were to invest, your money is safe, we use our money in a safe manner.
“So the deficit, of course, will have to be financed from improvements in revenue generation, whether that be oil or non-oil,” he said.
The Nigerian National Petroleum Corporation (NNPC) Limited has frequently been criticised for not being open about how oil revenues are managed. Similarly, non-oil revenues, such as corporate income tax, value-added tax, and income from government-owned businesses, are not properly verified or broken down. Kwaga stated that without clear data, citizens can only rely on government statements, which limits accountability.
“If you’re looking at oil, how transparently run is the NNPC? If you’re looking at non-oil, how well can you verify the revenue raised from corporate income tax, value-added tax, and independent revenues like from government-owned enterprises?
“A lot of those conversations are not as open and as inclusive as they should be in terms of bringing civil society along, in terms of showing citizens on a month-by-month basis just how much money has come in.
“I think the most recent information we have for 2024 is August, and for revenue, I think we have not been able to do, I think we’ve done more than 70 percent, but it’s not disaggregated data. So it’s basically the government’s word against yours,” he said.
Ambitious Budgets, Poor Implementation
While Nigeria’s budgets allocate large amounts of money to key sectors like security, health, education, and infrastructure, the actual implementation is often lacking. Kwaga described budgets as “aspirational documents,” with details rarely provided. For example, plans to invest in healthcare are often announced without clarity on whether the money will be used for clinical trials, upgrading facilities, or improving staff welfare, leaving the public uncertain.
To improve this, Kwaga called on Ministries, Departments, and Agencies (MDAs) to strengthen their systems for tracking and reporting progress. He stressed that there must be evidence of implementation that reaches the Federal Executive Council (FEC) to help make informed decisions and ensure accountability.
“On the face of it, the sectoral allocations are reasonable. Budgets are ambitious documents, they are aspirational. The devil is always in the detail, and maybe it’s because we cast and bind the devil so much in Nigeria.
“We’ve never really seen the details well enough. So you have situations where you have ambitious, bold documents, but the implementation is always very, very poor. Yes, it is right to dedicate large sums of money to security, to education, to health, to infrastructure.
“Great job, federal government, but can we see the details? Can we see the numbers? And I’ll speak to two issues. So the answer to your first question is yes, I think it’s a good step in the right direction, but the proof of the pudding is in the eating. When you have a budget, the first thing you look at is how can you get MDAs to properly implement this bold education budget, this bold health budget, this bold security budget,” he said.
The Role of Audits and Legislative Oversight
Kwaga also discussed the limitations of Nigeria’s audit system, noting that the laws governing the Auditor General are outdated, dating back to before Nigeria’s independence. This restricts the Auditor General’s ability to conduct proper audits, and reports are often delayed by years, weakening public oversight.
He also highlighted the failure of the National Assembly to hold the executive accountable. Kwaga urged legislators to demand clear evidence of progress on government commitments, such as reducing maternal mortality or addressing out-of-school children. He argued that vague references to achievements without solid data lower public confidence.
Kwaga concluded by calling for a deliberate shift towards more transparency and accountability in Nigeria. This includes: Providing detailed reports on revenue and spending, ensuring audits are carried out on time to allow public scrutiny, involving citizens and civil society in financial discussions to build trust and inclusivity.
