Musa Zamisa and Phelelani Dlomo 30 November 2016 Presentation to the Delegation of the Standing Committee on Appropriations of the Federation of Nigeria

Presentation Outline Unique Features of SCoA SCOA’S Main Focus Areas Main instruments & Guiding Questions Key Instruments used by SCoA Common Trends & Practical Constraints Advantages Going Forward

Deals with the most important policy instrument UNIQUE FUTURES OF SCOA Deals with the most important policy instrument Has an overarching mandate It is legislated Has power to accept, reject or amend budgets Has a coordinating role

SCOA’S MAIN FOCAL AREAS PREPARATION Budget APPROVAL Budget Execution Evaluation Main focus for the Committee

BUDGET APPROVAL Sub-stages of Approval MTBPS ANNUAL BUDGET ADJUSTMENT PROCESS Both in October

FOCAL AREAS ON BUDGET DAY Fiscal Framework Division of revenue bill Appropriations bill

MAIN INSTRUMENTS & GUIDING QUESTIONS NDP & MTSF= is the budget aligned to the long term goals? SONA= Are priorities, programmes & projects funded? ANNUAL REPORTS= does past performance justify current allocation? OVERSIGHT REPORTS= does allocation justify actual service delivery? PAST EXPENDITURE & PERFORMANCE REPORTS STRATEGIC & APP= is the budget linked to plans

Is the revenue divided equitably? FOCUS AREAS IN THE DORB Is the revenue divided equitably? Does past performance justify allocation? Financial & service delivery Are there any major changes in grants? Termination, merger, redesign FFC is the most important stakeholder by law

TRACK EXPENDITURE PERFORMANCE BUDGET EXECUTION GO TRACK EXPENDITURE PERFORMANCE TRACK SERVICE DELIVERY PERFORMANCE

All documents tabled at the start of the year KEY INSTRUMENTS All documents tabled at the start of the year S32 Quarterly Expenditure Reports Public hearings Engagement with other Stakeholders Oversight Visits Report from other Committees

Budgeted projects underpinned by inadequate planning COMMON TRENDS Fiscal Dumping Budgeted projects underpinned by inadequate planning Disconnect between expenditure performance & performance target achievements Disconnect between reported performance & actual delivery

PRACTICAL CONSTRAINTS Late receipt of information from departments Difficulties in Collaboration Misalignment of financial year Municipal vs. National & Provincial Very tight frames in the Act

ADVANTAGES GOING FORWARD No dual mandate any more (FOCUSED) Benefit of the Parliamentary Budget Office Evaluation Reports from DPME Dedicated Support Staff

THANK YOU-SIYABONGA