A report by the OECD and UNDP titled 'Making Development Co-operation More Effective Progress Report 2026' has found that Nigeria does not record any development cooperation flows in its national budget, limiting formal scrutiny of external resources. The report also revealed that only 17% of development partners provide Nigeria with forward-spending plans, down from 22% in 2018, and that partners' use of Nigeria's public financial management systems fell to 63% from 79% in 2018. Only 35% of development indicators can be tracked with government data. Nigeria has pledged to record all flows in the 2027 budget.
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