State governments / State governments (aggregators)

Fiscal Governance Reform in Nigeria: Lessons form the State Fiscal Transparency, Accountability and Sustainability.

This learning review looks beyond the specific parameters of the State Fiscal Transparency, Accountability and Sustainability (SFTAS) operational design to reflect candidly on achievements and challenges and to better understand the pathways, impact, and sustainability of the results. Its focus is two-fold. First, it examines what improvements were achieved and what impact this had. In doing so, it looks beyond whether or not the disbursement-linked indicators (DLIs) were achieved to analyze: the nature of the fiscal governance rules, standards and practices that were adopted; the extent of th…