Analysts urge line-by-line scrutiny as 2026 budget implementation begins

Fiscal-governance analysts and civil society organisations have called for sustained, line-by-line scrutiny of the 2026 federal budget, warning that its size and structure will require close monitoring throughout the year.

The ₦68.32 trillion budget, signed into law in April and now under implementation, is the largest in Nigeria’s history. Analysts say its scale alone makes rigorous oversight a public necessity rather than an option.

Their concern, they stress, is not with the headline figures but with how those figures were arrived at — and whether every allocation in the document reflects a genuine national priority.

Nigeria’s budgeting process has long drawn criticism for the gap between what is appropriated and what is ultimately delivered. Successive budgets have been marked by allocations that swell during passage, projects that appear without clear justification, and spending that is difficult for citizens to trace once the fiscal year begins.

Transparency advocates warn that this pattern erodes public trust and weakens the link between government spending and development outcomes. Funds can be voted, they note, without ever reaching the classrooms, clinics, roads and communities they were intended for.

They add that in a period of economic strain, when many households are under pressure, the demand that every naira of public money deliver measurable value carries greater weight than ever.

The civic-technology group BudgIT, in its analysis of the 2026 budget, cautioned that approved budgets in Nigeria do not automatically translate into performance, partly because the release of funds is often opaque and difficult to track. It urged lawmakers, the media and citizens to move beyond reading allocations to monitoring actual releases and project delivery.

For its part, the Federal Government has pledged a renewed emphasis on discipline. Presenting the budget to a joint session of the National Assembly, President Bola Tinubu said the era of overlapping budgets, abandoned projects and endless rollovers must end, and that 2026 would be a year of stronger execution.

“The greatest budget is not the one we announce. It is the one we deliver,” the President said.

Analysts say that commitment will be judged not by speeches but by evidence — by whether funds are released on schedule, whether projects are completed, and whether the priorities on paper match the needs on the ground.

They point to several tools already available to the public. The full budget details are published by the Budget Office of the Federation, quarterly implementation reports are required by law, and platforms exist to track government spending at the project level. What is often missing, they say, is the sustained attention needed to put those tools to use.

Civil society groups have also called on the National Assembly to explain the basis for changes made to the budget during its passage, arguing that transparency about such adjustments is essential to accountability.

As implementation gathers pace, observers say the questions worth asking are straightforward: what was budgeted, why, and whether the spending can be justified when examined closely.

Those questions, they add, deserve answers — line by line.

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