Tracking Nigeria's Public Money: A Call for Accountability
Nigeria's recent budget allocation reveals N205.96 billion misused by MDAs, raising concerns over governance and accountability.

In Nigeria, the recent 2026 Appropriation Act has raised eyebrows due to the staggering N205.96 billion allocated to federal Ministries, Departments, and Agencies (MDAs) for projects that fall outside their statutory mandates. This revelation highlights a critical issue in public finance management, as many MDAs have reportedly diverted a significant portion of their budgets—some exceeding 70%—toward initiatives such as road construction and solar electrification, which are not aligned with their core responsibilities.
The implications of this off-mandate spending are profound. When MDAs allocate funds to projects beyond their designated roles, it raises questions about governance and accountability. The Institute for Peace and Conflict Resolution, for instance, earmarked an astonishing N17.78 billion for off-mandate projects, which accounted for nearly 92% of its budget. Such practices can lead to inefficiencies and mismanagement of public funds, undermining the trust citizens place in their government.
As Nigeria grapples with these challenges, it is important to explore what particular mechanisms will be put in place to ensure that MDAs are held accountable in future budget allocations. Questions remain regarding how the community-based procurement system will be adequately regulated and what protections will be put in place to avoid off-mandate expenditure from becoming a trend rather than an exception.
The Budget Office, led by Tanimu Yakubu, has also clarified the situation regarding the Presidential Foreign Investment Promotion Council, noting that no funds were expended due to incomplete statutory processes. This statement underscores the complexities involved in budget allocations and the necessity for stringent oversight to prevent misuse of public funds.
As Nigeria grapples with these issues, it is crucial to consider what specific measures will be implemented to ensure the accountability of MDAs in future budget allocations. Questions remain about how the community-based procurement system will be effectively monitored and what safeguards will be established to prevent off-mandate spending from becoming a norm rather than an exception.
As Nigeria grapples with these challenges, it is important to evaluate what particular mechanisms will be put in place to guarantee MDAs are held accountable in future budget allocations. Questions remain regarding how the community-based procurement system will be adequately regulated and what measures will be put in place to avoid off-mandate expenditure from becoming a trend rather than an exception.



