Resource Type: Report
Published: August 2018

Resource Description: The budget process in Nigerian states cuts across planning, allocation, providing cash backing for budget execution, and expenditure. This process often lacks budget realism and there are highly centralised processes, which cause delays in the provision of cash backing for budgeted funds. Adequate budget appropriation does not always translate to commensurate releases and expenditures. Also, providing cash backing for HIV/AIDS activities does not always translate to efficient or effective expenditure for HIV/AIDS interventions, as spending is not focused on service delivery interventions.

This assessment seeks to provide an understanding of the existing public financial management (PFM) process and capacity in Nasarawa State, with a view to identify the bottlenecks that constitute obstacles in improved and sustained allocation and provision of cash backing for health and HIV/AIDS interventions.