The PERL-ARC Public Financial Management (PFM) Database consists of budget and financial data of the Federal Government of Nigeria, and the states that PERL work in – Jigawa, Kaduna, Kano and Yobe. The database enables easy retrieval of government financial data for various types of PFM analyses and reporting on different indicators such as sector expenditure and revenue performance across several years (from 2004 for states, and from 2012 for the Federal Government). The data is based on the published budget documents and financial reports (Auditors General, and Accountants General reports) of these governments with necessary adjustments to remove distortions to legitimate revenues and expenditures, clear identified errors in the data and presented in a consistent manner to enable comparison across governments and across years. The database does not recognise opening cash balances as revenues earned but, as part of cash available in a particular financial year. Likewise, it does not recognise loan (principal) repayment as expenditure for the financial year it is paid, since such loan repayment does not contribute in the provision of goods and services in the years it is repaid. The database is organized on Administrative classification (for recurrent and capital expenditures only), Economic classification (for revenues and recurrent expenditures only) and Functional classification (for recurrent and capital expenditures only). The PERL-ARC PFM database has two versions which serve two different purposes. These are the Access database, which is a user-friendly management information system. It can perform some pre-programmed analyses and serves as a quick source for management decisions. It is easy to understand and access because it is like a 'form'. The second version is the Excel spreadsheet, which is meant for users who want to undertake more in-depth analysis or to manipulate the data differently. It requires a basic knowledge of how to work with Microsoft Excel pivot tables.