1. Budget Monitoring and Evaluation
BPS TRAINING

2. Introduction
Budgeting is one of the most important areas of policymaking.
A budget is prospective in the sense that it refers to expected future revenue and expenditure.
The preparation of budget phase commences five months before the beginning of the fiscal year.
Guidelines are issued from the ministry of budget and planning in a form of circular.

3. Monitoring and Evaluation in Nigeria Public Sector
Develop and maintain a framework to support the monitoring, evaluation and reporting of government performance at the national and sub-national levels, in line with the national development goals and objectives.
Develop evaluation capacities across government at the federal and state levels to ensure that the quality, results, and impact of programs and expenditure can be measured at reasonable cost;

4. Budget Monitoring and Evaluation in GIFMIS
The monitoring is done by the MDA involved, Ministry of Finance, the Ministry of National Planning & Budget, the National Assembly, the National Economic Intelligence Agency (NEIA), the Presidential Monitoring Committee (PBMC), the Office of the Auditor General of the Federation and the Accountant General of the Federation.
This is made possible with various reports in GIFMIS such as:
Project List
Project Completion
Budget Ceilings by MDA
Appropriation Bill (Detail)
Appropriation Bill (Summary)
Project Financials
Budget Execution

5. Budget Monitoring and Evaluation in GIFMIS - Project List
This report gives a list of all projects in a particular year’s budget as shown below:

6. Budget Monitoring and Evaluation in GIFMIS - Project Completion
This report gives a view of percentage of projects completion as shown below:

7. Budget Monitoring and Evaluation in GIFMIS - Budget Ceilings by MDA
This report shows the budget ceilings for each MDA as set by Ministry of Budget and National Planning:

8. Budget Monitoring and Evaluation in GIFMIS - Appropriation Bill (Detail)
This report shows the details of the appropriation bill according to each fund:

9. Budget Monitoring and Evaluation in GIFMIS - Appropriation Bill (Summary)
This report gives the summary of the appropriation bill as shown below:

10. Project Performance Review
This is to enable MDAs to develop results-focused, key performance indicators and clearly defined performance targets upon which progress will be measured;

11. Project Performance Review

12. Project Performance Review

13. Budget Implementation Report with Focus on Budget Execution & Project Financial Reports
Monitor and evaluate government performance at sectoral level
To measure performance of government policies in each sector of the economy),
Institutional level (to measure performance of government institutions) and program level
To evaluate the effectiveness and impact of public programs);

14. Budget Implementation Report with Focus on Budget Execution & Project Financial Reports

15. Budget Implementation Report with Focus on Budget Execution & Project Financial Reports
Budget Execution Report vis a vis Program

16. Conclusion
The essence of Budget monitoring and evaluation in the Nigeria public sector is to improve the availability, quality and dissemination of government performance information for accountability and policy improvement purposes.