Research for Policy Action

Fiscal Sustainability of States: A Case Study of Ogun State

This study is part of a larger report on “Fiscal Sustainability of States” in Nigeria. It focuses on Ogun State’s performance in relation to the implementation of fiscal reforms as recommended by the national Fiscal Sustainability Plan (FSP). In May 2016, the federal government in announcing additional budget support of N90 billion, unfolded the Fiscal Sustainability Plan (FSP). The FSP is a disciplined approach to managing public funds, ensuring the maximisation of revenues and the minimisation of the cost of governance. The FSP has five strategic objectives with 22 action points. At the State level, Ogun State’s domestic revenue has continued to grow steadily since 2014 and the State has been repositioned for stronger fiscal independence. Internally generated revenues (IGR) now contribute more than half of the State’s total recurrent revenue and is sufficient to fund its total recurrent expenditure, including personnel and overhead costs. The study summarises and reviews the State’s performance with regards to transparency and accountability, public revenue, public expenditure, public financial management and debt management and assesses the State’s performance in implementing the 22 actions of the FSP. The study also highlights practical evidence of reforms that led to better fiscal management and performance, documents lessons on fiscal management and provides evidence for mobilizing technical assistance for States around a pool of interventions.

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Fiscal Sustainability Plan, Internally Generated Revenue, Open Government Partnership, Ogun State Government

Focus Area(s): Fiscal Sustainability, Open Government

Country of Reform: Nigeria

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