National Assembly Budget and Research Office
About NABRO

Mandate & Operating Model

How the National Assembly Budget and Research Office supports evidence-led budget and economic oversight.

Mandate

Provide the National Assembly with objective, timely and non-partisan analysis needed for economic and budget decisions, and with the information and estimates required for use in the budget process, and other related matters.

Functions

What NABRO is mandated to do

01

Provide independent, unbiased and non-partisan analysis of the Executive arm of Government's annual budget estimates.

02

Provide independent, unbiased analysis of the budget of the National Assembly and assist all the Committees of the National Assembly in developing their annual budgets.

03

Provide independent and continuous review and monitoring of the existing and proposed programmes and budgets of the Federal Government.

04

Provide analysis of the economic implication on the private sector and the budgetary and financial implication of any proposed legislation when so required by any committee of the National Assembly.

05

Keep proper track of bills passed by the National Assembly to determine whether the tax and expenditure goals set by the National Assembly are met in relation thereto.

06

Provide assistance to all committees in both Chambers of the National Assembly with information that shall assist in the discharge of their functions, including information on budget and bills relating to new budget heads, estimated future revenue and changing revenue conditions, aggregate current liabilities and existing financial commitments, and related information requested by Committees.

07

Prepare and present to the National Assembly periodic forecasts of economic trends and alternative fiscal policies.

08

Provide the National Assembly with cost estimates including an analysis of the inflationary impact of any proposed legislation.

09

Submit to both chambers of the National Assembly, not later than June every year, a report of all items funded in the preceding financial year for which no appropriation was made by the National Assembly and all items contained in the Appropriation Act in the preceding financial year but which were not funded by the Federal Government.

10

Publish and disseminate on its website information it generates, including reports, analysis and forecasts.

11

Carry out any other functions as the Board may direct from time to time.

12

Submit to both chambers of the National Assembly quarterly reports on budget implementation.

Key Operating Principles

Six principles guide the Office

I

Independence

  • Develop and implement its own programmes in line with its mandate.
  • Determine the reports to be generated and published.
  • Provide options to the National Assembly, highlighting pros and cons for each alternative action.
T

Transparency

  • Implement clearly defined governance structures.
  • Openly and transparently present reports and publications to the National Assembly and public.
E

Expertise

  • Consistently prepare adequate and reliable budget analysis and economic information and publish reports as required.
  • Keep abreast with current local and global economic matters and events.
  • Liaise with subject matter experts in its workings and produce professional reports.
I

Impartiality

  • Have only professional and impartial staff.
  • Ensure impartiality in its evaluation of government's major programmes.
  • Engage external stakeholders in periodic review of deliverables to identify and eliminate partiality.
E

Efficiency

  • Have qualified staff with depth and knowledge in respective subject areas.
  • Actively ensure reduced bureaucracy and quick turnaround time for approvals and service delivery.
  • Use state-of-the-art technology in its operations to execute core and support functions.
C

Collaboration

  • Establish and maintain relationships with local and international institutions to obtain up-to-date information on national and international economic and social indices.
  • Work closely with panels of experts who have no political affiliation in fact or appearance.
Operating Model

Core departments

CORE DEPARTMENT

Research and Economic Analysis

Key focus areas

EnergyFinance and CommerceInfrastructureRealSocialNational Security

Responsibilities

  • Analysis of the macro-economic assumptions underlying estimates in the federal budget.
  • Preparation of economic projections and outlook (GDP, interest rate, inflation, etc.) for periods of up to 10 years.
  • Review of fiscal developments in the economy, with particular focus on trends and patterns of taxation and debt sustainability analysis.
  • Assessment of the impact of sector-specific policy initiatives on the Nigerian economy and the private sector.
  • Analysis of a broad range of policy issues, with emphasis on the macro-economic foundation of the economy.
  • Report on the Federal Government's risk exposure using a variety of macro-economic tools.
CORE DEPARTMENT

Budget Analysis

Key focus areas

Revenue AnalysisExpenditure AnalysisOil and GasOperating ExpenditureFiscal and Other RevenuesCapital Expenditure

Responsibilities

  • Analysis of the Executive's budget proposal, including revenue (oil and non-oil) and expenditure (CAPEX and OPEX).
  • Provision of input into the analysis of the macro-economic assumptions behind the federal budget.
  • Analysis of budget implications of policy changes and proposed legislation.
  • Periodic review and reporting on performance of the Federal Government's budget and programmes.
  • Reporting of cost-benefit analysis/performance of key projects.
  • Preparation of independent revenue forecasts over the medium and long term based on realistic assumptions and current macro-economic realities.
Committee Support

Supporting National Assembly committees

01

Provision of support to all committees of the National Assembly throughout the annual budget process.

02

Assistance with analysis of the economic implications of proposed legislation on the private sector and the budgetary and financial implications on States and Local Governments.

03

Review of requests to make changes to the budget after it is enacted, and presentation of findings to committees in both chambers.

04

Provision of NABRO personnel on a needs basis at the request of any economic-related committees of both chambers.

05

Provision of analysis of the inflationary impact of proposed legislation.

Strategic Partnerships

Collaboration that strengthens analysis.

  • Partnership or affiliation with any form of organisation, agency or person which, in its opinion, will facilitate the discharge of its functions.
  • Cooperation with academics, think-tanks, consulting firms and external experts to provide authoritative analysis.
  • Collaboration with sector experts and external consultants in the discharge of its functions.
  • Establishment of direct relationships with relevant local and international institutions to obtain up-to-date information on national economic and social indices.
  • Outsourcing of functions identified to ensure cost effectiveness and access to expertise.
Service Delivery

Key service delivery principles

Client Focus

  • Flexibility and drive in responding to changing needs.
  • Client satisfaction index and feedback.
  • Technology-enabled service delivery that leverages extensively on the internet.

Transparency

  • Publish work approach for use in processing requests.
  • Publish data sources used to conduct analysis, whenever requested.
  • Publish reports without restrictions.

Timeliness

  • KPIs that measure adherence to timeliness for generation and submission/publishing of reports, based on defined activity schedule.
  • Regular feedback to stakeholders on timeliness.

Prioritisation

  • Assign priority based on the specifications in the mandate.
  • Demonstrate flexibility in assigning priorities based on exigency.
  • Prioritisation based on importance to key policy and economic focus areas.

Independence

  • Implement own framework for carrying out activities, with no interference from external sources including the National Assembly.
  • Provision of independent and objective analysis and options.
Reporting Framework

From proposal to implementation

EX-ANTEAnalysis & Reports

Independent, unbiased analysis of national budgets, proposed bills and other proposals while they are in the proposal phase.

→
EX-POSTAnalysis & Reports

Analysis and reporting of existing programmes, bills and budget implementations to evaluate actual effect and impact.

Review and Analysis of Annual Budget
Review and Analysis of Medium-Term Expenditure Framework
Impact Analysis of Proposed Legislations
Budget Implementation Performance Reports
Sectoral Review Analysis
Economic and Fiscal Outlook Report
Budgetary and Economic Policy Issues
Special Report on Need Basis
Benefits

Value to the budgeting process

✓

Improves the overall budgeting process by ensuring more objective budget analysis.

✓

Promotes transparency in the budgeting process.

✓

Enhances credibility of the budgeting process through independent analysis of the budget.

✓

Simplifies complex information and enables better understanding of the budget presented to the various stakeholders.

✓

Promotes accountability of all stakeholders involved in the budgeting process.

✓

Provides rapid responses to budget inquiries from the legislature.

Leadership History

Administrative heads

2011 - 2013Mr H. O. Olutoye
2013 - 2016Mr E. B. Jarumi
2016 - 2024Mohammed Nasir Saidu
2024 - dateMaryam Ma'aruf Yakubu, PhD