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etroactively, is clearly<br />
outlined;<br />
A credible accounting system<br />
is proposed for tracking<br />
project costs and producing<br />
periodic and cumulative <strong>to</strong>tals<br />
<strong>of</strong> all project-related costs;<br />
The introduction <strong>of</strong> a data<br />
warehousing e-system <strong>to</strong><br />
facilitate the standardisation <strong>of</strong><br />
M&E data at the OSSAP-<br />
MDGs and state levels;<br />
A credible plan is presented<br />
for <strong>document</strong>ing and reporting<br />
on estimated changes in the<br />
identified key indica<strong>to</strong>rs at<br />
least at the end <strong>of</strong> the budget<br />
year.<br />
Financial Lessons and Challenges<br />
Most <strong>of</strong> the Goals projects suffered from<br />
challenges in the 2009 financial year. These<br />
ranged from underfunding through late release <strong>of</strong><br />
funds <strong>to</strong> contrac<strong>to</strong>rs <strong>to</strong> low aid support (in the case<br />
<strong>of</strong> Goal 8). Sustainability <strong>of</strong> some health-related<br />
projects such as the MSS and NHIS MCH<br />
interventions (which show promise <strong>of</strong> making<br />
huge and very visible impacts) might be<br />
threatened by lack <strong>of</strong> funding. For example,<br />
despite the tremendous success achieved by the<br />
MSS and NHIS MCH programmes, some<br />
problems still persist that adversely affect them.<br />
Despite signing an MOU with the NPHCDA, there<br />
are still some state and LGAs that are not fulfilling<br />
their responsibilities (e.g. in Kano, Ebonyi,<br />
Gombe and Delta) such as provision <strong>of</strong><br />
accommodation for the midwives. As a result <strong>of</strong><br />
this, States such as Ebonyi found it difficult <strong>to</strong><br />
<strong>of</strong>fer 24-hour skilled care). Provision <strong>of</strong> electricity<br />
and clean water for the PHCs, provision <strong>of</strong> basic<br />
drugs and labora<strong>to</strong>ry services, delay in payment <strong>of</strong><br />
allowances, etc., all contributes <strong>to</strong> poor utilisation<br />
<strong>of</strong> these centres. It would appear that more<br />
funding in the form <strong>of</strong> grants (not as capital<br />
appropriations which must be spent within a<br />
financial year or returned <strong>to</strong> the treasury) would<br />
improve their sustainability.<br />
For Goal 2, the increase in budgetary allocation is<br />
not proportionate <strong>to</strong> increasing number <strong>of</strong> children<br />
<strong>of</strong> school age, resulting in a qualified<br />
underfunding <strong>of</strong> UBEC <strong>to</strong> carry out its mandate<br />
programmes. In the Housing and Police sec<strong>to</strong>rs,<br />
there was no breakdown <strong>of</strong> project costs (for each<br />
project), thus making it impossible for the M&E<br />
teams <strong>to</strong> determine how much was allocated <strong>to</strong><br />
each MDG goal in these sec<strong>to</strong>rs.<br />
There have been complaints from contrac<strong>to</strong>rs <strong>of</strong><br />
delays in payments for works done and this is said<br />
<strong>to</strong> be responsible for the slow pace <strong>of</strong> works on<br />
some <strong>of</strong> the sites.<br />
For Goal 8, which the M&E report is considering<br />
in detail for the first time, the following key<br />
challenges need <strong>to</strong> be addressed:<br />
<strong>Nigeria</strong>‘s balance-<strong>of</strong>-payments situation is<br />
determined primarily by developments in the<br />
world oil market; hence it has not been<br />
amenable <strong>to</strong> changes induced by import<br />
prohibitions, a policy instrument aimed at<br />
protection <strong>of</strong> domestic producers. But there is<br />
little evidence that it has produced the desired<br />
result. For example, a recent study <strong>of</strong> the<br />
textile sec<strong>to</strong>r—the single most important target<br />
<strong>of</strong> the import prohibition policies <strong>of</strong> the past<br />
twenty years—shows that both its output and<br />
employment have stagnated or declined<br />
(Oyejide et al., 2003);<br />
Large-scale smuggling in spite <strong>of</strong> stiff<br />
penalties imposed on those involved with the<br />
importation, transportation, s<strong>to</strong>rage, display or<br />
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