NIGERIA

The Constitution is also silent on the amendment powers of the Legislatures and on appropriate timeframes for budget debate and approval. [...] The Department of Finance’s Budget Office and the Office of the Auditor General both have critical responsibilities within the budget process. [...] • The processes and instruments for the division of revenue amongst the tiers of government lack clarity and transparency. [...] • Both the Accountant General and the Auditor General have access to the books and accounts of extra-budgetary trust funds. [...] • Poor access to and quality of budget information further undermines the ability of civil society and the media to research, monitor and comment on government budgeting.