11 +

Years of providing unbiased analysis of Budget Estimates
The National Assembly Budget and Research Office (NABRO) is an independent, unbiased, and non-partisan effort of the Nigerian Legislature to support its work in analyzing national budget estimates in collaboration with Executive institutions.
  • Overview
  • Responsiblities
  • Frequently Asked Questions
  • Management Staff
  • Board Members
To provide the National Assembly with objective, timely and non-partisan analysis, information and estimates needed for economic and budget decisions.
  • Overview
  • Responsiblities
  • Frequently Asked Questions
  • Management Staff
  • Board Members
A Nigeria governed with good legislations based on facts, accountability and comparative best practices.
  • Overview
  • Responsiblities
  • Frequently Asked Questions
  • Management Staff
  • Board Members

Overview of NABRO

NABRO provides an independent and continuous review of the Federal government budget, including monitoring existing and proposed programmes. The budget office publishes and disseminates information it generates and presents periodic forecasts of economic trends and alternative fiscal policies to the National Assembly.

Modelled after the Congressional Budget Office in the United States of America, NABRO exists to eliminate information monopoly, simplify budget complexities, provide transparency and accountability, improve the budget's credibility and provide a rapid response to issues like its American counterpart.

The creation of NABRO was of paramount importance. It was necessary to have independent, non-partisan, credible and up-to-date information to perform its oversight function and monitor the level of implementation of the Nigerian budget when assessing the information it received from the Ministry of Finance and other Ministries, Departments and Agencies (MDAs).

NABRO is intended to update the National Assembly on the extra-budgetary expenses incurred and appropriated but not funded by the Government within a fiscal year. 

It is noteworthy among other feats that the preliminary analysis of the 2015-2017 Medium Term Expenditure Framework, (MTEF) and Fiscal Strategy Paper, (FSP) by NABRO was among the documents used by the Senate Joint Committee on Finance, National Planning, Economic Affairs and Poverty Alleviation in arriving at a realistic MTEF.


  • NABRO is necessary for the National Assembly to discharge its roles in the Nigerian budget process effectively.
  • To develop and maintain effective and accurate data as well as strengthen and effectively engage supporting institutions.
  • Budget is an important economic management tool for national growth and development. Therefore, the role(s) played by the Legislature is crucial. NABRO, the National Assembly's  Budget office handles this for the Legislature.
  • To ensure effective and efficient budget process in Nigeria, with NABRO providing non-partisan, accurate data, research output, data management, expert advice, among others, to the National Assembly on a routine basis.
  • An active National Assembly Budget and Research Office will reduce the tension between the Executive and the Legislature over budget issues.

More on Budget

A budget defines and prioritizes objectives or goals that compete for limited financial resources. A budget typically spans a single fiscal year and explains how a government intends to mobilize and allocate the projected resources that will accumulate during that time period.

A budget is an aggregate policy tool used to organize and articulate government aims and objectives, which are frequently defined in terms of programs and projects and are generally supported by a financial plan. It is a tool for achieving predetermined goals and implementing checks and balances.

The function of the National Assembly in budget implementation is significant inasmuch as the National Assembly exerts oversight over the Executive to ensure that funds withdrawn from the Consolidated Revenue Account are expended in accordance with the appropriate Appropriation Act.

Thus, the budget process refers to the phases through which governments start, examine, and accept budget proposals. It entails an institutionally and legally organized series of interconnected actions such as preparation, submission, authorisation, execution, auditing, and reviewing.


The National Assembly Budget and Research Office (NABRO) is saddled with responsibilities including providing independent, unbiased and non-partisan analysis of the executive arm of government’s annual budget estimates.

Frequently Asked Questions

Here are some Frequently Asked Questions about Budgets

Management Team

Meet NABRO's management team. People with a clear vision seeking to bring new quality standards into the Budget office.

Board Members

Our Board members represents the ultimate governing body of NABRO. They are responsible for the long-term strategy and the ultimate supervision of NABRO.

Great Achievements For NABRO

1000 +

Reports & Publications

50 +

Team and Partners

100 %

Satisfaction Rate

11 +

Years Experience

99 %

Goal Getting

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