Nigeria Public Finance Facility (NPFF)
Background & Context
Building on long-standing UK support for public finance reform in Nigeria, the Nigeria Public Finance Facility (NPFF) works alongside Nigerian federal institutions to support ongoing reform priorities in revenue administration and budget management. Running from September 2025 to March 2029, the programme is funded by the UK Foreign, Commonwealth & Development Office (FCDO), managed by the Public Finance Resource Centre (PFRC), and delivered by Tetra Tech International Development.
Key Counterparts
NPFF works directly with the Federal Ministry of Finance, the Nigeria Revenue Service, the Budget Office of the Federation, the Office of the Accountant General of the Federation, and the Federal Ministry of Budget and Economic Planning.
Objective
To support Nigerian federal institutions in strengthening systems and capabilities for revenue administration and budget management, contributing to more effective, transparent, and inclusive public financial management.
Approach & Scope of Support
NPFF provides technical assistance and capacity-building shaped by partner priorities and aligned with the federal budget cycle. Support is delivered through close working relationships with counterpart institutions, with jointly agreed activities, co-developed tools, and targeted specialist advice. Work spans two broad areas: revenue administration — including tax policy capacity, professional cadre development, and revenue analytics — and budget management — including planning and budgeting alignment, programme budgeting, performance monitoring, and fiscal oversight. Gender equality and social inclusion considerations are integrated across all workstreams.
Outcomes
- Institutional support secured for the proposed Public Financial Management Professional Cadre, with concept design progressing.
- Competency framework and skills assessment co-developed with departments of the Office of the Accountant General of the Federation.
- Upgraded programme segment of the National Chart of Accounts, with new reporting templates supporting closer alignment between budgets and national development priorities.
- Performance Monitoring & Evaluation and Results-Based Management manuals finalised, with training of trainers completed at the Federal Ministry of Budget and Economic Planning and onward rollout underway.
- National Tax Perception Survey instruments developed with gender-disaggregated and inclusion-focused questions, now moving into the field.
- Closer operational collaboration established between the Office of the Accountant General of the Federation and the Financial Reporting Council on automated reporting.