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

2. 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

3. 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

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

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

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

7. 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

8. 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

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

10. 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

11. 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

12. 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

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

14. THANK YOU-SIYABONGA