Seven Months Into 2026, No Sign of 2025 Budget Performance Report from Tinubu Administration

Seven months into the 2026 fiscal year, the Bola Tinubu administration has failed to publish Nigeria’s full-year 2025 budget performance report, raising fresh concerns over fiscal transparency and compliance with the Fiscal Responsibility Act, 2007.

The budget performance report provides a critical assessment of the country’s fiscal health, including government revenue, expenditure, and the implementation of the national budget. However, checks on the Budget Office of the Federation’s website show that the latest available report is the Third Quarter Macroeconomics and Financial Analysis for 2025, covering the period from July to September. Neither the fourth-quarter 2025 report nor the full-year 2025 report had been published as of the time of this report.

Under Section 30(2) of the Fiscal Responsibility Act, 2007, the Ministry of Finance is mandated to publish quarterly budget performance reports in print and electronic media, as well as on the ministry’s website, not later than 30 days after the end of each quarter. Section 50 of the Act further requires that a summary of budget execution be published within 30 days after the end of every quarter.

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The continued delay has raised concerns over the government’s compliance with fiscal laws and its commitment to transparency in managing public finances. The National Assembly, which has a constitutional oversight responsibility to monitor government spending and ensure compliance with existing fiscal laws, has remained silent on the matter.

This is not the first time the Tinubu administration has come under scrutiny over delayed budget reporting. In June 2024, the administration had failed to publish budget performance reports since assuming office in May 2023, contrary to the provisions of the Fiscal Responsibility Act. According to data from the Budget Office of the Federation, it marked the first instance since 2015 that a federal administration had failed to make the reports publicly available.

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