This is the third edition of the Nigerian States Budget Transparency Survey carried out by the Civil Resource Development and Documentation Center Nigeria (CIRDDOC). During the survey a multiple-choice questionnaire was completed by CIRDDOCS CSO partners with background in fiscal governance in all 36 States. For this round, the data collection process was conducted from August 2020 to February 2021. The responses to these multiple-choice questions were then aggregated to create the State Budget Transparency Index, which can be disaggregated into three sub-indices:

State Budget Document Availability Index, which measures the number of publicly available budget documents and their contents;
State Public Participation Index, which measures the extent to which the state executive, SHoAs, and Auditor-General (AG) involve citizens throughout the budget process; and
State Procurement Process Index, which measures how robust state procurement processes are and how much information is provided throughout the process.
The Nigerian State Budget Survey uses a questionnaire format based on the International Budget Partnership's (IBP) and the Open Budget Survey (OBS), which assesses budget transparency, oversight of the budget by the legislature and Supreme Audit Institutions (SAI), and participation mechanisms throughout the budget process at the national level in almost 120 countries.

Includes End-Notes