The State Partnership for Accountability, Responsiveness and Capability (SPARC) was designed by the UK Government’s Department for International Development (DFID) to improve governance for better service delivery in originally five, now ten, state governments of the Federal Republic of Nigeria.

This guide describes practices that Nigerian States can adopt to develop realistic budgets, and provides step-by-step directions and tools to make the task easier. In order to make the guide useful, descriptions of the budget process and tools are simple and straightforward.

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