Galvanizing a Foundation of Trust in Governance

About Fiscal Responsibility Advocacy Network (FRAN)

FRAN empowers Nigerians by simplifying government financial data, promoting transparency, accountability, and civic engagement for better public services.

Our Mission

We bridge the gap between complex government financial reports and public understanding, empowering citizens with the knowledge they need to hold their government accountable.

Our Projects

Empowering citizens through transparent public financial information.

2024 States Subsidy Utilization Report

This report assesses how Nigeria’s 36 states responded to the 2024 revenue windfall following fuel subsidy removal. In 2024, states received ₦12.1 trillion, which represents 78.2 percent of the total allocations from 2020 to 2023. The analysis compares state finances over the five-year period, focusing on Internally Generated Revenue (IGR), capital and recurrent expenditure, loan management, and debt profiles.

Key Findings

• Unprecedented Revenue Surge: In 2024, states received ₦12.1 trillion—78.2 percent of the total allocations of the previous four years—creating a historic fiscal opportunity and a real test of governance.

• Capital vs. Workforce Welfare: States prioritized ₦7.6 trillion in capital expenditure, while personnel spending rose only 45.4 percent against 123.5 percent revenue growth, leaving civil servants with just a 12.16 percent real wage increase under 33.24 percent inflation.

• Fiscal Discipline Divide: While prudent states like Delta, Akwa Ibom, and Bayelsa avoided new loans and cut debt, others such as Lagos and Niger increased borrowing by ₦216 billion and ₦104 billion respectively, highlighting the gap between discipline and the paradox of plenty.

• Transparency Crisis: All 36 states failed to publish bank reconciliation statements or report capital spending by programme objectives, with most scoring only 2 out of 7 on the Fiscal Transparency Index, reflecting systemic opacity and weak accountability.

• Superficial Compliance: Although states produce IPSAS-based financial statements, all 36 are non-compliant with key provisions of the Financial Reporting Council Act, revealing a culture of box-ticking rather than genuine transparency and accountability.

Our Services

FRAN delivers a wide range of services that support governments, institutions, and stakeholders in achieving stronger fiscal governance. Its core services include:

Legal and Policy Advocacy

Promoting the enforcement, review, and effective implementation of fiscal responsibility, audit, procurement, and financial reporting laws in collaboration with key institutions such as the Fiscal Responsibility Commission, the Office of the Attorney General, and the Financial Reporting Council.

Resource Mobilization

Engaging with development partners, government agencies, NGOs, and donor organizations to secure financial and technical support for initiatives that enhance fiscal responsibility, research, training, and capacity building in Nigeria.

Supporting the adoption of internationally recognized accounting and reporting frameworks such as IPSAS, the National Chart of Accounts, and formats for General-Purpose Financial Statements, ensuring greater consistency, comparability, and accountability in public sector reporting.

Standards and Framework Promotion

Designing and delivering structured programs to build the skills of public officials and stakeholders in fiscal transparency, accountability, and compliance with fiscal laws. FRAN also provides technical assistance to Ministries of Finance, Offices of Accountants General, Ministries of Budget and Planning, and legislative bodies.

Training, Advisory, and Capacity Building

Fiscal Research and Performance Monitoring

Conducting evidence-based research on fiscal policy, budget implementation, and governance performance. FRAN also tracks and evaluates government compliance with budget laws, expenditure frameworks, and programme objectives to improve accountability.

Public Financial Management Systems

Providing technical support for the design, implementation, and improvement of systems such as the Treasury Single Account (TSA) and the Government Integrated Financial Management Information System (GIFMIS), which strengthen revenue management, payments, and financial reporting across all levels of government.

Get in Touch

Reach out to learn more about fiscal transparency efforts.