BD/2000/Exp/235/I/80 27 th August, 2008

To
The Principal Secretary to the President
The Principal Secretary to the Vice­President
The Secretary to the Government of the Federation
All Honourable Ministers/Ministers of State
The Head of the Civil Service of the Federation
All Service Chiefs/Inspector­General of Police
All Chairmen of Commissions
The Governor, Central Bank of Nigeria
All Permanent Secretaries/Heads of Extra­Ministerial Departments
The Clerk to the National Assembly
The Executive Secretary, National Judicial Council
The Auditor­General for the Federation

FEDERAL GOVERNMENT OF NIGERIA 2009 BUDGET

PREPARATION AND SUBMISSION CALL CIRCULAR

1. INTRODUCTION
1.1 This Call Circular sets out instructions and seeks to
provide guidance to Ministers, Accounting Officers and other
officers charged with the responsibility for budget

1 
 preparation, on the formulation and submission of the 2009
budget of their respective Ministries, Departments and
Agencies (MDAs).

1.2 All Ministers, Accounting Officers and other officers

responsible for budget preparation are advised to read this
Call Circular carefully and to comply with the instructions and
stipulations contained herein.

2. BACKGROUND

2.1 The 2008 Federal Budget

2.1.1 The 2008 Appropriation Act authorized aggregate

expenditure of N2.745 trillion representing a 31.6% increase on
expenditure budgeted in 2007. This is made up of Statutory
Transfers of N162.6billion, Debt Service payments of
N372.2billion, and MDA expenditure of N2.2trillion.

2.1.2 MDA expenditure grew from N1.8trillion in the 2007

Appropriation to N2.2trillion in the 2008 Appropriation due to
the fact that recurrent expenditure increased from
N1.26trillion actual spending in 2007 to N1.35trillion in 2008,
representing a 7.2% increase. The increment was due to full
implementation of the consolidated salary structure in the
Federal Public Service. The Capital Expenditure amounted to
N860.4billion which includes N110.0billion allocated in 2008
specifically towards expenditure on achieving the Millennium
Development Goals (MDGs).

2.1.3 Correspondingly, the Debt Service payment rose from

N326.0billion in 2007 to the N372.2billion appropriated in the
2008 Budget. This was due mainly to the increase in Domestic
Debt Service payment from N265billion in 2007 to N306.2billion
in 2008. Foreign Debt Service increased from N61billion in
2007 to N66billion in 2008.

2.14 In July 2008, Mr. President submitted a proposal for an

amendment to the 2008 Appropriation Act, with an
aggregate expenditure of N2.567 trillion.

2 
3. THE 2009 BUDGET FRAMEWORK

3.1 Based on the Medium­Term Revenue and Expenditure

estimates detailed in the 2009 Fiscal Strategy Paper, the
aggregate expenditure level for 2009 is projected to be
N2.676trillion. This will be made up of Statutory Transfers of
N164.3billion, Debt Service of N436.2billion, and MDA
spending of N2.076trillion, including the Multi­Year Tariff Order
(MYTO) of N60billion. This represents a decline of 2.6% in
Aggregate Expenditure, and a decline of 6.2% in MDA
allocation relative to 2008. This is due to two main factors (i)
the total available resource base is smaller as a result of the
fact that oil production used for the 2009 Budget is at a more
realistic level of 2.3 Mb/d (vs. 2.45 Mb/d used in the 2008
Budget but actual output in the first half of 2008 was just 2.02
Mb/d, following continued disruption to production; (ii) the oil
price has been declining in recent months – from a peak of
about $150/b in June to $112/b in August.

Table 1: Summary of 2008 Budget and Proposed 2009

2008b 2009f
=N=bns =N=bns
REVENUE 2,592.5 1,984.0

EXPENDITURE HEAD
Statutory transfers 162.6 164.3
Debt service 372.2 436.2
Reccurent (Non­debt) 1,352.9 1,523.9
Capital 860.3 552.2
TOTAL EXPENDITURE 2,748.0 2,676.6
Year on year Growth ­0.5% ­2.6%

SURPLUS/DEFICIT (155.5) (692.6)

GDP 18528.0 20286.0
Deficit/GDP ratio ­2.1% ­2.5%

3.2 The Statutory Transfers of N164.3billion are made up of

N89.7billion to the National Judicial Council (NJC), N34.9billion
to the Niger Delta Development Commission (NDDC) and
N39.7billion for Universal Basic Education Commission (UBEC).

3 
 Table 2: Statutory Transfers
2008b 2009f
=N=bns =N=bns
STATUTORY TRANSFERS
National Judicial Council 78.0 89.7
Niger­Delta Development Commission 40.6 34.9
Universal Basic Education Scheme 44.0 39.7
TOTAL 162.6 164.3

3.3 The N436.2billion in respect of Debt Service is made up of

N387.8billion for Domestic Debt (as against N66.0billion in
2008) and N48.4billion in respect of foreign debts (as against
N306.2billion in 2008). The increase in the amount provided
for Domestic Debt Service reflects the increase in the
domestic debt stock in 2006­2008 as various contingent
liabilities of government were crystallised. The decrease in
the amount provided for foreign debt service reflects, in part,
payments made on commercial debt linked to high oil prices
(oil warrants).

Table 3: Debt Service

2008b 2009f
DEBT SERVICE =N=bns =N=bns
Domestic 306.2 387.8
Foreign 66.0 48.4
TOTAL 372.2 436.2

3.4 For the MDA spending of N2.076trillion, the following will

be accorded priority:

(i) As with recent years, the sum of N110billion, being

savings from the Paris Club debt relief, will be spent
exclusively on specific projects and programmes to
support the attainment of the MDGs;

(ii) The sum of N60.0billion is set aside for the Multi­Year

Tariff Order (MYTO) in the power sector as
Government moves to tackle the challenges of the
sector; and

4 
 (iii) The sum of N200billion will be set aside to finance the
Pension and the ongoing Public Service Reform
Initiative. These reforms remain crucial to achieving
the goals of greater efficiency and value­for­money
initiatives of the Federal Government.

3.5 The Capital Expenditure Envelopes for 2009 are set forth
below. Please note that the MDG envelopes have been
included within the total shown below – they are NOT
additional to this figure. The MDG envelopes are detailed
immediately following the main envelopes.

5 
 Table 4: Proposed Capital Allocation including MDG Funds in the
2009 Budget
=N= bns =N= bns =N= bns
Ministry/Department/Agency CAPITAL MDG TOTAL
ALLOCATION ALLOCATION
Presidency 3.8 3.8
Office of the Secretary to the 5.6 5.6
Government of the Federation
Youth Development 2.6 0.5 3.1
Women Affairs 0.8 0.8
Agriculture and Water Resources 70.9 10.0 80.9
Auditor­General for the Federation 0.5 0.5
ICPC 1.0 1.0
Defence/MOD/Army/Airforce/Navy 27.7 27.7
Education 13.8 10.0 23.8
Federal Capital Territory 30.6 30.6
Foreign Affairs and 4.9 4.9
Intergovernmental Affairs
Finance 2.5 2.5
Health 12.0 22.5 34.5
Commerce and Industry 2.8 2.8
Information and Communications* 1.4 1.4
Interior 25.6 25.6
Office of the Head of Service of the 1.3 1.3
Federation
Justice 1.0 1.0
Labour and Productivity 0.7 0.7
Science and Technology 6.4 6.4
Transportation 114.2 114.2
Energy 92.3 18.0 110.3
Mines & Steel Development 1.1 1.1
National Salaries and Wages 0.1 0.1
Commission
Environment and Housing 4.3 4.3
Tourism, Culture and National 4.2 4.2
Orientation
National Planning Commission 1.0 1.0
National Sports Commission 0.8 0.8
Office of the National Security 0.6 0.6
Adviser
TOTAL EXECUTIVE 434.5 61.0 495.5

6 
 Table 4 (Cont’d): Proposed Capital Allocation including MDG Funds in the 2009
Budget

=N= bns =N= bns

Ministry/Department/Agency CAPITAL MDG TOTAL
ALLOCATION ALLOCATION
FEDERAL EXECUTIVE BODIES
National Population Commission 0.8 0.8
Code of Conduct Bureau 0.8 0.8
Public Complaints Commission 0.0 0.0
Revenue Mobilisation Fiscal & 0.3 0.3
Allocation Commission
Federal Civil Service Commission 0.1 0.1
Police Service Commission 0.1 0.1
Independent National Electoral 0.9 0.9
Commission
Federal Character Commission 0.4 0.4
TOTAL FEDERAL EXECUTIVE BODIES 3.3 0.0 3.3

THE LEGISLATURE
National Assembly Office 0.8 0.8
Senate 2.2 2.2
House of Representatives 3.8 3.8
National Assembly Service 0.2 0.2
Commission
Legislative Aides 0.0 0.0
PAC Secretariat (Senate) 0.0 0.0
PAC Secretariat (House) 0.0 0.0
National Assembly Part II General 0.0 0.0
Services
TOTAL NATIONAL ASSEMBLY 7.0 ­ 7.0
CAPITAL SUPPLEMENTATION 71.7 71.7
TOTALCAPITAL EXPENDITURE 516.5 61.0 577.5

3.6 Resources amounting to N110billion, have been set aside

within the Expenditure Envelopes of the following Ministries.

7 
 Table 5: Distribution of MDG Spending

2008b 2009f
MDG MDG
MINISTRIES, DEPARTMENTS AND AGENCIES =N= =N=
Health 17.0 22.5
Education 13.7 10.0
Agriculture and Water Resources 5.0 10.0
Environment, Housing and Urban Development 3.0
Youth Development 1.0 0.5
Energy (Rural Pow er Projects) 18.0
Women Affairs 0.5
SUB­TOTAL MDAS 40.2 61.0
SERVICE­WIDE
Safety Nets 8.0
Conditional Grants 57.8 37.0
Monitoring and Evaluation 2.0 2.0
Capacity Building 2.0 10.0
SUB­TOTAL SERVICE­WIDE 69.8 49.0
TOTAL  110.0  110.0
3.7
3.7 These amounts are specifically earmarked, as indicated
in the table above. These additional resources are to be
expended as incremental resources exclusively to further the
attainment of the MDGs. Accordingly, these resources will only
be applied for specific projects and programmes agreed with
the Minister of Finance and the Senior Special Adviser to the
President on MDGs (SSAP MDGs), which are targeted at the
attainment of the MDGs. Further and more specific instructions
and guidelines on the identification of such projects and
programmes are contained in Annex III to this call circular. All
MDAs with funds allocated as MDG Resource Envelopes must
read this annex carefully and follow the instructions contained
therein.

4. GUIDELINES FOR BUDGET PREPARATION AND SUBMISSION

4.1 General
4.1.1 The instructions and guidelines for the preparation and
submission of MDA budgets for the 2009 fiscal year are set
forth below. In preparing their 2009 budgets, all MDAs are
obligated to comply strictly with the instructions and
guidelines set out in this Call Circular.

8 
4.1.2 With regard to the above, please find enclosed the
following documents:
a. the Draft 2009 FGN Budget Proposal
b. a CD­ROM containing:
§ the Chart of Accounts;
§ Nominal Roll;
§ Completed Consolidated Templates i.e. CONPSS,
CONTISS, etc;
§ Form BOF/Sector/001.
§ Form BOF/CAP/002
§ Form BOF/REV/003

4.1.3 Please note that in preparing your 2009 Capital budget,

the focus should be on completing on­going projects.
Further, the thrust of the 2009 budget is to improve basic
infrastructure (power and transportation), security, human
resources, services in education and health with a view to
improving living conditions and creating employment.

4.1.4 MDAs are required to make the necessary adjustments

and/or corrections in their Draft 2009 FGN Budget Proposals in
a form suitable for submission to the National Assembly. You
are therefore required to present your Draft 2009 FGN Budget
Proposals in the same Standard Forms as contained in this Call
Circular. A list of the accompanying Forms, and information
required to complete them, is set out in Annexes I to IV.
Detailed instructions for completion of the Draft 2009 FGN
Budget are contained in paragraphs 4.2 – 4.9. Where
necessary, additional explanatory notes may be attached to
the Draft Budget /Completed Forms.

4.2 Expenditure Envelopes

4.2.1 Based on the projected aggregate expenditure level
and the MDA Expenditure as set out in the Draft 2009 Budget
proposal, an “Expenditure Envelope” has been approved for
each Sector. The Minister or the Chief Executive of the MDA
named below shall be the “Envelope Holder” for his/her MDA.

4.2.2 Already, the envelope has been sub­allocated to the

Personnel and Overhead Expenditure heads of MDAs.

9 
 However, all MDA Ministers/Envelope Holders shall be
responsible for sub­allocating the Capital Expenditure
Envelope to their main ministry and all the parastatals and
agencies under their supervision. Please note that the sub­
capital envelope provided to all departments, units,
parastatals and agencies within the ministry must themselves
be accommodated within the overall Capital Expenditure
Envelope.

4.2.3 Each Capital Envelope Holder shall forthwith, upon

receipt of this Call Circular, cause a copy thereof to be made
available to all parastatals under his/her supervision and
cause the MDA’s Capital Expenditure Envelope to be sub­
allocated to all such parastatals under his/her supervision.
Sub­capital allocations must reflect the Medium­Term Sector
Strategy (MTSS) of the MDA and the key initiatives that Mr.
President’s Seven Point Agenda wants the MDA to pursue.

4.5 Preparing the Personnel Cost

4.5.1 Personnel cost estimates of all MDAs have been

computed using the applicable consolidated salary structure
as approved by the National Salaries, Incomes and Wages
Commission. The computation has already taken care of the
annual increment on salary grade level/step. MDAs are not
required to recompute this increment. MDAs are only
required to adjust the nominal roll to reflect the promotions
taking effect from 1 st January, 2008, any wrong placement of
staff on salary grade level/step, and other critical
adjustments.

4.5.2 MDAs are not required to provide for promotions taking

effect from 1st January 2009 out of their envelopes because
such promotions cannot be predicted with certainty. The
Budget Office of the Federation (BOF) will set aside a
reasonable sum for this purpose under the Service­Wide
Votes. MDAs shall be allowed to draw from this vote after
promotions are announced. Such claims will be processed
using the standard form, BOF/PAY/009 prescribed for this
purpose by the BOF, which is available throughout the year.

10 
4.5.3 MDAs are not required to increase their nominal roll as
contained in the Draft 2009 Budget. Any new hires/
recruitment must be agreed with the BOF Relationship Team
upon submission of necessary approvals for the MDAs to
recruit new employees. MDAs are requested to submit details
of staff that have retired, become deceased or withdrawn
their services

4.5.4 On the procedure for the re­instatement of severed staff

by the Federal Civil Service Commission, MDAs are to comply
strictly with the provision of the Circular “Procedure for the Re­
Absorption of Severed Staff Re­instated by the Federal Civil
Service Commission”, Ref: No. BPSR/MDAs­PRG/59/12 dated
16 th July, 2007 issued by the Presidency, Office of the Director­
General, Bureau of Public Service Reforms (BPSR). Therefore,
MDAs are not required to include any severed staff that has
not been certified for re­instatement by the BPSR.

4.5.5 Estimates of overtime are not included in the payroll

computation and MDAs must not include it in personnel cost
estimates. Any overtime estimates should be agreed in
advance with the BOF, stated separately and must be
accompanied by detailed computations.

4.5.6 Please note that the 2009 Draft Personnel Costs includes
Government’s (employer’s) contributions of 7.5% (for core
civil service, tertiary institutions and para­military) and
12.5% (for Military) of the Consolidated Salary under the
Pension Scheme; it also includes Government contribution
of 5% of Consolidated Salary for the National Health
Insurance Scheme (NHIS). Accordingly, these social
contributions are not payable to staff and would be
deducted at source by the BOF and paid over to the
National Pension Commission and the NHIS respectively.

4.6 Overheads
4.6.1 Overhead cost estimates have been determined and
prepared in the Draft 2009 FGN Budget using the Chart of
Accounts approved by the Office of the Accountant­General

11 
 of the Federation. MDAs are only required to make
necessary adjustments within their overhead cost estimate.
Please note that MDAs are not allowed to transfer capital
allocation to overhead or payroll without the approval of the
Director­General, Budget Office of the Federation.

4.6.2 On contribution to International Organisations, MDAs are

advised that monies available in the Service Wide Vote to
fund contributions to such organisations are limited. For any
contribution viewed as a priority by the Ministry, provision
should be made in the capital envelope of the MDA. Please
note that such contributions will be paid directly to the
relevant international organisations and will not be released
to MDAs. For the avoidance of doubt, BOF will not accede to
any request for additional allocations for this purpose.

4.7 Capital

4.7.1 In addition to paragraph 4.2 above, completion of on­

going projects and programmes (including those from which
money was returned as unspent funds at end 2007) must be
accorded priority. Accordingly, capital expenditure must be
applied towards the funding of on­going projects and
programmes that are near completion and have undergone
“Due Process”.

4.7.2 Proposals for capital expenditure must be consistent

with, and adequately reflect, the strategy of the MDA and Mr.
President’s Seven Point Agenda. For those 19 Sectors that
participated in the 2009 ­2011 Medium­Term Sector Strategy
(MTSS) sessions, capital expenditure should not differ from the
initiatives agreed at the end of that exercise. Where the
proposed budget exceeds the resource envelope of the
MDA, the MDA must prioritize projects/programs. As part of
their budget preparation, MDAs are required to submit their
work program showing measurable Performance Targets and
Key Performance Indicators for each project using the
attached template (Annex V).

12 
4.7.3 For those MDAs that did not complete or participate in
the 2009 ­2011 Medium­Term Sector Strategy (MTSS), new
projects, in aggregate, should not exceed 25% of total capital
budget. Any new capital project or programme proposal
must be accompanied by a cost­benefit­analysis. New
capital projects related to buildings should not be included
without express Ministerial/ Federal Executive Council
approval.

4.8 Counterpart Funding

4.8.1 MDAs are required to furnish full information on the

projects for which they require counterpart funding. Form
BOF/CAP/002 is provided for this purpose. Counterpart funds
will only be provided to MDAs that have fully disclosed their
counterpart funding requirements in their 2009 budget.
Please note that counterpart funds for projects are different
from contributions to international organisations.

4.8.2 MDAs are also invited to consider that monies available

in the Service­Wide Vote for counterpart funding are limited.
Consequently, for projects and programmes that represent a
priority to the Ministry, provision could be made within the
capital envelope as a capital project in order to guarantee
funding.

4.9 2009 Revenue Projection

A template Form BOF/Rev/003 has been provided into which

MDAs are required to submit their proposal on internally generated
revenue (IGR) collectible by them in the 2009 Fiscal year.
Accordingly, all MDAs are required to fill the attached template,
paying special attention to revenue items peculiar to them. Please
note that no revenue item should be posted against revenue head
that are not peculiar to the ministry and such revenue head should
not be deleted from the template.

13 
4.10 Budget Discussion

4.10.1 The Budget Office has set up Relationship Teams

designated to work with each MDA in effecting necessary
adjustments on the Draft 2009 Budget Proposal. Accordingly,
in addition to the traditional budget bilateral discussions, BOF
Relationship Teams will work directly, and be available for
discussions and consultations, with MDAs throughout the
budget preparation process. Please note that the team
responsible for a particular MDA is also responsible for all
parastatals under its supervision. Annex IV contains details of
the BOF Relationship Teams. In addition, a Budget Resource
Centre has been opened at the Director­General (Budget)’s
Conference Room, RM403 Budget Office of the Federation,
Ministry of Finance Headquarters. The Bilateral discussion is
scheduled to take place between 8 th – 17 th September, 2008.
The venue for the discussion would be communicated through
the BOF Relationship Teams. The detailed schedule is
attached as Annex VI.

4.11 Budget Submission

4.11.1 Envelope Holders should allocate to each department,

unit, parastatal and agency within their Capital Expenditure
Envelope a sub­envelope within which the departments, units,
parastatals and agencies must accommodate their Draft
2009 FGN Budget proposal. Departments, units, parastatals
and agencies are responsible for completing their capital
expenditure in the Draft 2009 FGN Budget, within their sub­
envelope, and returning it to the Main Ministry. They must also
submit to the Ministry the hard copy of their nominal roll,
verified and signed on all pages by their Chief Executive.

4.11.2 Each Envelope Holder is responsible for collating the

submission of departments, units, parastatals and agencies
under his/her supervision, and ensuring that the summation of
the Draft 2009 FGN Budget proposal of the sector is within the
prescribed capital envelope. Form BOF/Sector/001 has been
provided for each Main Ministry to support them in ensuring

14 
 that the submission is within the envelope. Please see Annex II,
Section B for details. This form BOF/Sector/001 does not itself
constitute the capital budget submission for the sector as it is
only a summary of all capital projects and programmes in
each sector. Each Ministry is, however, required to submit
personnel, overhead and capital cost details as contained in
the Draft 2009 FGN Budget proposal for all agencies under its
purview.

4.11.3 Ministries are required to submit hard and soft copies of

the Draft 2009 FGN Budget proposal for each MDA within their
envelope, together with the completed summary form
BOF/Sector/001, to the Office of the Director General, Budget
Office of the Federation, Ministry of Finance Headquarters not
later than 4:00pm on Friday 5 th September, 2008. All MDAs are
strongly advised to comply with the submission deadline.
Failure to submit at the expiration date would be taken as an
indication that the MDA is in agreement with the BOF Draft
2009 FGN Budget proposal in respect of the MDA.

4.11.4 Each Minister/Envelope Holder and his Accounting

Officer must initial every page of the hard copy of the 2009
FGN Budget Proposal of his/her MDA and complete and
certify the “Form of Certification for submission of Budget
Proposal” (to be signed by Chief Executive and Accounting
Officer)

4.12 Further Information

Additional information may be found in the annexures

attached to this circular. However, for further information,
please direct your enquiries to the Budget Office Relationship
Teams.

Dr. Shamsuddeen Usman

Honourable Minister for Finance

15 
 ANNEX I
FORM OF CERTIFICATION

To: The Honourable Minister of Finance

Federal Ministry of Finance,
Abuja.

Re: 2009 BUDGET OF THE [insert name of MDA]

We the undersigned being the Minister/Chief Executive and

Accounting Officer of the [insert name of MDA] hereby certify that
the information and data contained in our 2009 budget submission
to the Budget Office of the Federation are correct and accurate.

Signed

Minister/Chief Executive Accounting Officer

16 
 ANNEX II
Form BOF/Sector/001 

ANNEX II

Form BOF/Sector/001 
SUMMARY OF ALLOCATION TO MINISTRY/DEPARTMENT/ AGENCY 

CAPITAL 

S/N  MINISTRY/DEPARTMENT/ AGENCY  CAPITAL  MDG  TOTAL 

(Please, insert name of MDA)  (=N=)  (=N=)  (=N=) 

1  0 

2  0 

3  0 

4  0 

5  0 

6  0 

7  0 

8  0 

9  0 

10  0 

11  0 

12  0 

13  0 

14  0 

15  0 

16  0 

17  0 

18  0 

19  0 

20  0 

TOTAL  0  0  0 

17 
ANNEX III
MDG GUIDELINES

MDG PROJECTS AND PROGRAMS TO BE FUNDED FROM THE GAINS OF

THE PARIS CLUB DEBT RELIEF

1. In recognition of the great need to improve our socio­economic

indicators and also cushion the impact of reforms on the poorer
segments of our society, Mr. President has decided that we should
continue to apply the savings accruable from the Paris Club debt
relief as additional spend to specific pro­poor projects and
programs that are geared towards achieving the MDGs. In
pursuance of this, the SSAP/ MDGs, in collaboration with relevant
MDAs, States and the Development Partners, is to identify such
projects and programs, ensure their incorporation into MTEF/MTSS
processes based on criteria for ensuring equity and investment
related to MDG targets, indicators and Nigeria’s National
Development Indicators (NDI), as well as consolidate on the
Overview of Public Expenditure in NEEDS (OPEN) mechanism for
monitoring and evaluation (M&E) and feedback.

2. The projects and programs to be listed in line with Annex 10 are the
interventions so identified, as “Quick Wins”, to provide the most
impact in the 2009 fiscal year, and that are consistent with the
Medium­Term Sector Strategies within the overall framework of
NEEDS.

3. The MDGs projects and programs are to be interfaced at the States

and Local Government levels through:

a. MDAs that provide complementary partnerships that can

deliver projects and programs targeted at MDGs.

b. the provision of Conditional Grants to the States for the

scaling­up of existing activities in line with SEEDS;

c. Social Safety nets comprising Conditional Cash Tranfers (CCTs)

for vulnerable groups and the scaling up of the micro­credit
scheme under NAPEP.

18 
4. The SSAP/MDGs will track the additional Debt Relief Gains (DRG)
funds available for MDGs spending through the operational
framework of the OPEN initiative. OPEN (Overview of Public
Expenditure in NEEDS) is essentially the mechanism for tracking of
the resources for, and monitoring of the performance of, the
expenditure on the identified budget line items for MDGs projects
and programs in key sectors. OPEN is thus a part of the wider
processes of strengthening public expenditure management,
improving the effectiveness of resource utilization and illustrating
the transparent use of Debt Relief Gains and, eventually, parts of
the country’s overall budget, to Nigerians and the International
Community. This is intended to leverage additional domestic and
external resources for the MDGs in Nigeria.

5. Work plan
Detailed Work plans and Cash flow projections are to be submitted
for each project or program being considered for DRG funding. As
mandatory requirements, submissions not accompanied with these
will not be eligible. Form BOF/MDG/001 is contained as part of the
electronic attachment to this circular. Instructions for completing
this template can be found in Annex 10 of this circular. Submission
of capital projects to be funded from the MDG Envelopes MUST be
accompanied by a completed version of this template.

6. Restrictions
The additional MDGs vote is earmarked for capital expenditure on
the agreed projects and programs only. It is for additional spending,
as no substitution of funding will be allowed, and is not to be used to
augment salaries, wages, allowances or overheads. Further, the
vote is not to be used for the settlement of any previously accrued
debts, irrespective of whether such debts are MDGs related.

7. Budget Discussion
The office of the SSAP MDGs will be represented on the Relationship
Teams of the BOF to anchor detailed discussions and provide
further guidance to the MDAs throughout the budget preparation
process.

19 
8. Details and Controls
MDAs are to provide specific details (as indicated in the Log Frame)
of the proportionate increase in expected outputs from the
additional resources and make suggestions on enhanced control
measures to ensure that the resources are used only for the
purposes intended. In addition MDAS will comply with ATRRS, codes
and classifications related to the DRG MDGs.

9. Monitoring and Evaluation

MDAs are to provide all information and access to facilitate the
M&E of DRG MDGs anchored by the OSSAP­MDGs.

10. Recurrent Expenditure.

MDAS are to reflect the recurrent implications of the additional
capital spend occasioned by the DRG fund in commensurate
recurrent funding from their main envelopes.

11. Cross­cutting Issues

Cross­cutting issues such as HIV/AIDS and Gender are to be
mainstreamed into MDAs’ proposals and to be funded from the
non­DRG portion of their main envelope.

12. MDAs are to note that the contents of the linkages column in the
reporting formats in Annex 10 will be jointly agreed with the OSSAP­
MDGs during the budget discussion sessions.

13. In order to enhance efficient resource utilization and inter­

governmental cooperation, MDAs are to ensure adequate and
documented consultation with the States in sitting projects. This is to
avoid duplication and foster ownership and sustainability of such
projects and programmes at the State and Local Government
level.

20 
 MDG Officers and Contact Number

S/N Name MDA Telephone Number

1Dr. I.M. Mohammed Agric &WaterResourse/Conditional 08023748888
Grants
2Mr. P.A. Akinfemide Power 08062729902
3Dr. A. Muhammed Health
4Dr. Habiba Lawal Education
5Mrs O.M. Baruwa WomenAffairs &YouthDevt. 08033147221
6Mr. A.W.Abdulrahman Safety Nets 07030640498

21 
 ANNEX IV
BOF RELATIONSHIP TEAMS AND RESOURCE CENTRE
The Budget Office has made available two sources of support
for MDAs completing their Budget submissions.
a. Relationship Teams allocated to each Sector
b. Budget Office Resource Centre, including IT support
(located in the Conference Room of the DG (Budget),
Room 403, Budget Office of the Federation, Ministry of
Finance Building).
In all cases, MDAs should first contact their relationship teams
(contact details below). Your relationship team will then work with
your MDA to assist in the completion of your submission, making
use of the resource centre where necessary.

All enquiries on the Call Circular should be directed to the

Director­General, Budget Office of the Federation, Federal Ministry
of Finance, Abuja.

22 
TEAM MDA COVERED DESK OFFICER(S) AND CONTACT DETAILS TEAM LEADER TEAM LEADER’S CONTACT
Nos.
The Team Leaders for Teams 1­3 are under the supervision of the Deputy Director (Expenditure) Social, Mrs. N. R. Odega, whose
contact numbers are 09 6276966; 0803 788 0105.
1 Education Mbukpah P. P. (Mrs) (0803 3142039, Mbukpah P.P 09 6270786
mbuprecious@yahoo.com), Sanusi (Mrs) (0806 5508050) Mrs
08033142039
Culture & National Orientation Guti A. (0803 59906491)
Environment and Housing Guti A. (0803 59906491)
(Environment Sector)
2 Health Bello M. (0803 3119038) Agbai U. · 09 6270569
Coker ( 0803 7004388) · 08059623024
Women Affairs Oneyesangbe F. (0803 3325577, onefrank@hotmail.com)

Youth Development Azoro C.G. (Mrs) (veraken2004@yahoo.com)

3 Defence Hassan B. I. ( 0803 3176488) Mr. L.O. Nweke 09 6279509

Interior (Police Formations & Adeosun V.O (Mrs) (0802 3353124)
Commands)
National Security Adviser
Interior
Justice
Code of Conduct Bureau
ICPC
Independent National Electoral
Commission
National Sports Commission
National Population Commission
Police Service Commission
Public Complaint Commission
Federal Character Commission
National Judicial Council
NDDC
0802 301 8184
Mrs. Cynthia Okigbo (0805 4447026) 0804 418 1659
Idris I. (0804 5453276, 0805 2954874,ibrahimidris@yahoo.com)
Hassan B. I. ( 0803 3176488)
Adeosun V.O (Mrs) (0802 3353124)
Idris I. (0804 5453276, 0805 2954874,ibrahimidris@yahoo.com)
Adeosun V.O (Mrs) (0802 3353124)
Hassan B. I. ( 0803 3176488)
Mrs. Cynthia Okigbo (0805 4447026)
Mrs. Cynthia Okigbo (0805 4447026)
Hassan B. I. ( 0803 3176488)
Adeosun V.O (Mrs) (0802 3353124)
Hassan B. I. ( 0803 3176488)
Idris I. (0804 5453276, 0805 2954874,ibrahimidris@yahoo.com)

23 
The Team Leaders for Teams 4­6 are under the supervision of the Deputy Director (Expenditure) Economic, Mr. Abdulrazak Salau,
whose contact numbers are 09 6276978, 0803 332 7851
4 Energy
Agriculture and Water Resources (Water
Sector)
Transportation (Aviation Sector)
Transportation (Transport Sector)
Information & Communications
(Communication Sector)
Labour & Productivity
Foreign Affairs
Finance
Auditor­General for the Federation
5 Agriculture and Water Resources (Agriculture
Sector)
Transportation (Works Sector)
FCTA
6 Energy (Petroleum Sector)
Mines and Steel Development
Science & Technology
Commerce and Industry (Industry Sector)
Commerce and Industry (Commerce Sector)
National Planning Commission
Revenue Mobilisation Allocation and Fiscal
Commission
Cooperation & Integration
Information & Communications
(Communication Sector)
Presidency/State House
National Assembly
Office of the Head of Service
Federal Civil Service Commission
Salaries & Wages Commission
Arodudu O.A (08033208845) Minna S.M 0805 9623024
Osuagwu H. C. (0802 5346796)
Kawu M. G. (0803 9548064)
Ibrahim H.I (08039090117)
Gabriel Onokele (0803 8167342)
Mrs. Okechukwu B. B. Harrison 08033058302
Aguomba U. H. (0802 5346796)
Minna S.M (0804 4108480)
Okunlola I.O (08025686186)
Osuagwu H. C. (0802 5346796)
Omotade O. O. (0803 3239429) Asikpata F. O. 09 6270857
Omotade O. O. (0803 3239429) 0802 307 9415
Agbai U. (0805 9623024)
Uchiv P. N. (Mrs) (0803 7866336) Tanko A. I. 09 6279510
Orji P. C. (0803 6002901) 0803 319 6911
Onwubuariri J. N. (Mrs) (08035895175)
Uchiv P. N. (Mrs) (0803 7866336)
Ahmed I. I. (0804 3275684)
Orji P. C. (0803 6002901)
Gabriel Onokele (0803 8167342) 08033058302
B. B. Harrison
Mrs. Okechukwu
Ahmed I. I. (0804 3275684)
Ahmed I. I. (0804 3275684)
Onwubuariri J. N. (Mrs) (0804 4182620)
Orji P. C. (0803 6002901)
Ahmed I. I. (0804 3275684)
Ahmed I. I. (0804 3275684)
Gabriel Onokele (0803 8167342) B. B. Harrison 08033058302
Mrs. Okechukwu
24 
 ANNEX V
2009 QUARTERLY BUDGET IMPLEMENTATION REPORTING SHEET

EXPECTED RELEASES MEASURABLE PLANNED OUTPUT CONSTRAINTS /

PROJECT / PROGRAMME CONTRACT COMMENCEMENT % COMPLETION 2009 1ST QTER. 2nd QTER. 3rd QTER. 4th QTER. 1ST QTER. 2ND QTER. 3RD QTER. 4TH QTER.
S/N TITLE SUM (=N=) DATE AS AT 2008 APPROPRIATION (N) (N) (N) (N) (N) (N) (N) (N) OBSERVATIONS

25 
 ANNEX VI
BILATERAL DISCUSSION SCHEDULE FOR THE 2009 RECURRENT AND CAPITAL BUDGET
TEAM A TEAM B TEAM C TEAM D
TEAM LEADERS Dr. S. Misau Mr. C. D. Gali Mrs. N. R. Odega Mr. A. Salau

S/N DATE SESSION SESSION SESSION SESSION SESSION

1 SEPT. 8 Morning (10am ­ i.Public Complaints i. Salaries and Wages i. Code of Conduct i.Women Affairs & Soc.
1pm) Commission ii. Commission Bureau Dev. ii.
INEC ii.Fed. Civil Serv. ii. Code of Conduct Office of Auditor
Commission Tribunal General

Afternoon (2pm ­ i. ICPC ii. i. National Population i.Office of Head of i. Police Service
4pm) Federal Character Commission ii.Youth Service ii. Comm. ii.
Commission Development Labour and Productivity Revenue Mobilisation

2 SEPT.9 Morning (10am ­ i. National Planning Culture and National Energy Information and
1pm) Commission Orientation Communication
ii.National Sports
Commission

Afternoon (2pm ­ Foreign and Mines and Steel Energy Environment and
4pm) Intergovernmental Development Housing
Affairs
3 SEPT. 10 Morning (10am ­ Interior Transportation Health Sc. & Tech.
1pm)
Afternoon (2pm ­ Interior Transportation Health Sc. & Tech.
4pm)
4 SEPT. 11 Morning (10am ­ Education Presidency Defence Agric & Water
1pm) Resources
Afternoon (2pm ­ Education Presidency Defence Agric & Water
4pm) Resources
5 SEPT. 12 Morning (10am ­ Spill over Spill over Spill over Spill over
1pm)
Afternoon (2pm ­ Spill over Spill over Spill over Spill over
4pm)
26 
 ANNEX VI CONT’D
BILATERAL DISCUSSION SCHEDULE FOR THE 2009 RECURRENT AND CAPITAL BUDGET
TEAM A TEAM B TEAM C TEAM D
TEAM LEADERS Dr. S. Misau Mr. C. D. Gali Mrs. N. R. Odega Mr. A. Salau
S/N DATE SESSION SESSION SESSION SESSION SESSION

6 SEPT.13
Morning (10am ­ Spill over Spill over Spill over Spill over
1pm)
Afternoon (2pm ­ Spill over Spill over Spill over Spill over
4pm)
8 SEPT. 15 Morning (10am ­ Finance Commerce & Industry SGF NASS
1pm)
Afternoon (2pm ­ Justice NSA FCT NASS
4pm)
9 SEPT. 16 Morning (10am ­ Spill over Spill over Spill over Spill over
1pm)
Afternoon (2pm ­ Spill over Spill over Spill over Spill over
4pm)
10 SEPT. 17 Morning (10am ­ Spill over Spill over Spill over Spill over
1pm)
Afternoon (2pm ­ Spill over Spill over Spill over Spill over
4pm)

27