Expenditure Economics

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Expenditure

Expenditure Department prepares the annual budget of the Federal Republic of Nigeria and also releases monthly and quarterly warrants and AIE.

  • Organisation of annual Pre-Budget Workshops for Ministries/Extra-Ministerial Departments;
  • Issuing of Annual Call Circulars to all Federal Ministries, Extra-Ministerial Departments, State-owned Companies and Corporations;
  • Preparation of Recurrent and Capital Budget for all Federal Ministries, Extra-Ministerial Departments, State-owned Companies and Corporations;
  • Publication of Annual Budget Book;
  • Control of Expenditure in respect of Reserved Votes;
  • Assessment and analysis of requests for extra-budgetary Capital and Recurrent Expenditure from Federal Ministries, Extra-Ministerial Departments, State-owned Companies and Corporations;
  • Release of Funds through Recurrent and Capital Development Fund General Warrants Quarterly and by means of Authority to Incur Expenditure (AIE);
  • Examination of Returns and Progress Reports on expenditure from Federal Ministries, Extra-Ministerial Departments, State-owned Companies and Corporations;
  • Preparation of annual report on Federal government expenditure.

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Office Address

Central Business Area,
P.M.B. 251 Amadu Bello Way Garki,
Abuja FCT,
Nigeria.

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About Budget Office

The Budget Office of the Federation was established to provide budget function, implement budget and fiscal policies of the Federal Government of Nigeria. The Budget Office is structured into six departments - six operational departments and three units. Each department is sub-divided into divisions for functional purposes.

All budget systems have three basic tasks: Maintain aggregate fiscal discipline, Allocate resources in accordance with government priorities, Promote the efficient delivery of services.