| S/N | PUBLICATION REQUIREMENT | TRANSPARENCY THRESHOLD | RESPONSIBILITY |
|---|
| 1. |
Daily Treasury Statement |
Summary Flows in and out of Treasury with Breakdown of Agencies Responsible |
OAGF |
| 2. |
Daily Payments Report |
OAGF will publish payments of at least 10 Million Naira outlining the MDA responsible, the beneficiary, purpose and amount of each payment. MDAs will publish payments above 5 million Naira. |
OAGF and All MDAs |
| 3. |
Monthly Budget Performance Reports within 7 days of the end of the month. |
Performance of the Budget by various dimensions including MDAs, Functions and economic activities performed by all Federal Government Agencies. |
OAGF and All MDAs |
| 4. |
Monthly Fiscal Accounts within 14 days of the end of the month. |
Fiscal Performance of the Federation including receipts from all the collection Agencies and payments out of the Federation Account. |
OAGF |
| 5. |
Quarterly Financial Statements by MDA |
Un audited Financial Statements within a month of the end of the quarter. |
All MDAs |
| 6. |
Quarterly Consolidated Financial Statements |
Un audited Consolidated Financial Statements for the Federal Government within a month of the end of the quarter. |
OAGF |
| 7. |
Annual General Purpose Financial Statements |
Audited Financial Statements for the Federal Government and all Public Sector entities within a month of the end of the first quarter of the following year. |
OAGF, All MDAs |
