A review by SaharaReporters shows that key government platforms responsible for public disclosure of spending, including the Open Treasury Portal and the Budget Office of the Federation’s budget performance documents portal, have not published any expenditure records for 2025.
As the 2025 fiscal year draws to a close, the Bola Tinubu administration has yet to publish details of its expenditures, raising concerns over transparency and compliance with Nigeria’s fiscal laws.
A review by SaharaReporters shows that key government platforms responsible for public disclosure of spending, including the Open Treasury Portal and the Budget Office of the Federation’s budget performance documents portal, have not published any expenditure records for 2025.
Findings from the Budget Office portal indicate that, throughout 2025, no document detailing the breakdown of government expenditures has been released.
Budget performance reports are ordinarily published quarterly — every three months — but none has been made available during the year.
Similarly, the Open Treasury Portal, which provides details of government payments, contains no published records of payments made in the 2025 fiscal year.
Budget performance documents are regarded as a critical tool for holding the federal government accountable and promoting transparency in fiscal management.
Their absence has therefore drawn attention to what critics describe as a failure by the Tinubu-led administration to uphold principles of open governance.
The non-publication of the reports also appears to contravene the provisions of the Fiscal Responsibility Act, 2007. Section 30 of the Act states:
"The Minister of Finance, through the Budget Office of the Federation, shall monitor and evaluate the implementation of the Annual Budget, assess the attainment of the fiscal targets and report thereon on a quarterly basis to the Fiscal Responsibility Council and the Joint Finance Committee of the National Assembly."
"The Minister of Finance shall, cause the report prepared pursuant to subsection (1) of this section to be published in the mass and electronic media and on Ministry of Finance website, not later than 30 days after the end of each quarter."
"In implementing their annual budgets, States and Local Governments may adopt the provisions of this part with such modifications as may be appropriate and necessary."
The development comes amid growing concerns over transparency and accountability in the management of public funds by the Nigerian government.
It also coincides with increasing calls from civil society groups and citizens for improved open governance and timely disclosure of fiscal information.