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To formulate an efficient and effective budgeting system to meet the requirements of the national economy.

Budgeting Through Integrated Performance Management

To ensure that all government agencies are provided appropriate financial allocation through the examination and analysis of programmes and development plans in accordance with the current national budget policy.


  1. To ensure the distribution of Federal funds is carried out according to national policies and objectives.
  2. To ensure that allocations provided to Ministries and Departments are expended efficiently and effectively.
  3. To process and approve financial grants to the State Governments and Local Authorities as provided for under the Federal Constitution and in accordance with decisions of the National Finance Council and Cabinet.



We pledge to give due consideration to applications for prudent allocation based on actual needs and spending capacity of agencies. We also pledge to honor the rights of agencies as follows:-

  1. To notify Expenditure Target of each Supply Head before the end of December of each year
  2. To issue Guidelines for the preparation of Expenditure Estimates
  3. To prepare the Annual Federal Expenditure Estimates before Budget Day of each year
  4. To approve/reject duly completed applications for Supplementary Allocation within one month from the date of receipt
  5. To issue establishment warrants within a prescribed period calculated from the date of receiving duly completed recommendations from the Public Services Department as follows:
    • Establishment Warrants requiring amendments to 50 or less items to be issued within 5 working days.
    • Establishment Warrants requiring amendments to more than 50 items to be issued within 10 working days.
  6. To approve/reject applications under Treasury Instructions AP58(a) within two weeks from the date of receipt
  7. To respond to allapplication within two weeks from the date of receipt




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