Budget Implementation Process Handbook

FAST – TRACKING
THE BUDGET IMPLEMENTATION PROCESS
In
Ministries, Departments and Agencies (MDAs)
Issued By
The Head of the Civil Service of the Federation
December 2008
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Introduction
The Federal Executive Council, at its sitting of Wednesday 30th

July, 2008, observed, with dismay, the slow pace of Budget
implementation by MDAs. Consequently, it set up a Committee,
headed by the Head of the Civil Service of the Federation, to examine
the Budget implementation process, with a view to identifying the
problems and proffering solutions. The Committee carried out its
assignment as directed. Its recommendations were approved by the
Council on Wednesday 23rd October, 2008.
2. The committee identified five major bureaucratic causes of
delays in the Budget implementation process, as follows:
(a) lack of familiarity and understanding of extant laws,
regulations and guidelines that govern the process of
project execution by MDAs;
(b) delays in obtaining approvals of Ministers and Permanent
Secretaries for various stages of the procurement process;
(c) delays in processing payments;
(d) challenges in documentation; and
(e) delays in processing memos to Council.
3. Following below are specific measures/actions, approved by

Council, to eliminate each of the identified clog in the process.
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1. Lack of Familiarity and Understanding of Extant
Laws, Regulations and Guidelines on Procurement
1.1 Expected Actions:
Accounting officers are to ensure that all officers involved in the

procurement process have copies of the Procurement Act, 2007,
relevant circulars and relevant BPP handbooks.

procurement process undergo an in-house training on the process
before the end of February, 2009.

procurement process undergo regular training to update their
knowledge and understanding of the process.
Procurement officers should avail themselves of the use of the BPP

website (www.bpp.gov.ng) for information (particularly on prices of
goods and services).
2. Delays in Obtaining Approvals of Ministers and Permanent

Secretaries for Various Stages of the Procurement Process
2.1 Expected Actions

2.1.1 Accounting officers are to treat all matters relating to
budget implementation expeditiously.
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2.1.2 Accounting officers are to take note of the time lines stated
in paragraph 7 below in respect of the various stages of the
budget implementation process.
2.1.3 Relevant officers in the Procurement Process are to draw

the attention of the Minister/Permanent Secretary to
Procurement matters that need their urgent attention.
3. Delay in Processing Payments

3.1.1 Authorization for payment should be given by the
Honourable Minister, (for Ministries) or, in his or her
absence, the Accounting officer and by the Accounting
officer (for Parastatals) once he/she is satisfied that all
requirements for payment, including Certificate of
Valuation or Job Completion, Stores Receipt Voucher
(SRV), audit clarifications (where necessary), availability
of funds, etc. have been met. However, Accounting
officers will duly inform their Ministers or
Councils/Boards, thereafter.
3.1.2 Contractors should be paid within 2 weeks from the time

approval of payment is granted by the Accounting
Officers. All payments should be by electronic transfer.
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4. Challenges in Documentation
4.1.1 Once the budget is released, the Procurement
Department/Unit shall submit to the Procurement Planning
Committee (PPC) a comprehensive proposal on all
projects in the budget, detailing the necessary steps and
time lines for the procurement of goods, works and
services required by the MDA.
4.1.2 Pre-qualification of Contractors and Tendering can be
done at the same time so as to shorten the process, i.e. both
technical and financial bids can be received together, after
advertising the contract in both the Federal Tender Journal
and at least 2 national dailies, as provided by the extant
laws. However, only the financial bids of pre-qualified
contractors will be opened.
4.1.3 All planning process should be finalized within 2 months
after the release of the Budget, and thereafter the actual
award of contracts should be made not later than 3
months after.
4.1.4 All requests for clarifications to MDAs, by the BPP shall
be responded to within 2 weeks.
5. Delays in Processing Memos to Council

5.1.1 Memos should go to the Council Secretariat not later than
2 weeks from the time the BPP issues the certificate of “No
Objection”.
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6. Responsibility of Accounting Officers
Accounting officers shall be held responsible for unnecessary

delays in drawing down funds in pursuance of the implementation of
the Budgets of their MDAs.
7. Summary of New Time-Lines in the

Budget Implementation Process
S/N Action Time- Beginning of Time-

Line Line
From the date of release
i. Procurement 2 months of Budget.
Planning
Response to BPP
ii. requests for 2 weeks From the date of
clarifications request.
From the date of
iii. Submission of 2 weeks issuance of “No
Memos to Council Objection” Certificate
by the BPP.
From the date of release
iv. Award of Contracts 5 months of Budget.
From the date of
v. Payment of 2 weeks approval of payment by
contractors the Hon. Minister or, in
his or her absence, the
accounting officer.

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FAST – TRACKING

THE BUDGET IMPLEMENTATION PROCESS

Ministries, Departments and Agencies (MDAs)

The Head of the Civil Service of the Federation

The Federal Executive Council, at its sitting of Wednesday 30th

3. Following below are specific measures/actions, approved by

1.1 Expected Actions:

Accounting officers are to ensure that all officers involved in the

Accounting officers are to ensure that all officers involved in the

Accounting officers are to ensure that all officers involved in the

Procurement officers should avail themselves of the use of the BPP

2. Delays in Obtaining Approvals of Ministers and Permanent

2.1 Expected Actions

2.1.3 Relevant officers in the Procurement Process are to draw

3. Delay in Processing Payments

3.1.2 Contractors should be paid within 2 weeks from the time

5. Delays in Processing Memos to Council

6. Responsibility of Accounting Officers

Accounting officers shall be held responsible for unnecessary

7. Summary of New Time-Lines in the

S/N Action Time- Beginning of Time-

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