Overview

The document is the Third Quarter Budget Implementation Report (BIR) for 2018 from Nigeria's Ministry of Budget and National Planning. It provides detailed information on the distribution of public resources and accountability of Ministries, Departments, and Agencies (MDAs) for revenue and expenditure during the period. The 2018 budget, titled 'Budget of Consolidation,' aligns with the Economic Recovery and Growth Plan (ERGP) to restore the Nigerian economy to sustainable growth. The report covers revenue performance, expenditure execution, and challenges faced, including the extension of the 2017 capital budget affecting the 2018 capital budget execution. It emphasizes budget transparency and accountability as part of Nigeria's commitment to the Open Government Partnership (OGP). The report is mandated by Sections 30 and 50 of the Fiscal Responsibility Act, 2007, and is prepared by the Budget Office of the Federation in collaboration with the Ministry of Budget and National Planning and MDAs. Key topics include budget implementation, economic recovery, fiscal responsibility, and public financial management. Entities mentioned include the Ministry of Budget and National Planning, the Budget Office of the Federation, the National Assembly, and the Fiscal Responsibility Commission. The document type is a report, and the language is English.

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