The Federal Government has mandated that all Ministries, Departments, and Agencies indicate the Global Positioning System coordinates for all capital projects valued at N150m and above in their 2025 expenditure submissions.
The directive, contained in the official implementation guidelines for the 2025 Appropriation Act, aims to improve transparency and accountability in the execution of capital projects nationwide.
According to the new guideline issued by the Budget Office of the Federation, the requirement will apply to all MDAs submitting their monthly expenditure plans to both the Budget Office and the Office of the Accountant-General of the Federation.
These plans are expected to be submitted by July 31, 2025, and will form the basis for cash planning throughout the year.
The document read, “All MDAs are requested to submit their monthly Expenditure Plans for the full year to the Budget Office of the Federation and the Office of Accountant-General of the Federation by July 31, 2025, which will guide cash planning. The MDAs’ Expenditure Plans must indicate the GPS coordinates for all capital projects of N150m and above.”
It added that the Director-General of the Budget Office must sign off on each MDA’s expenditure plan to ensure alignment with the provisions of the 2025 Appropriation Act and the immediate priorities of the Federal Government.
The measure is designed to strengthen the Bottom-Up Cash Management strategy currently in place and reduce cases of duplicated, abandoned or untraceable projects. It is also expected to enhance project verification processes and support digital monitoring tools by enabling the independent tracking of project locations.
In addition to the new GPS requirement, the guideline reiterated that procurement planning must commence immediately and be strictly aligned with approved budget provisions. It also warned that capital budget implementation will not be extended beyond December 2025.
Also, the Federal Government disclosed that monthly cash releases to MDAs will be based on submitted expenditure plans and guided by a comprehensive cash plan for the 2025 fiscal year.
The cash plan will be prepared by the OAGF, in line with the Fiscal Responsibility Act, 2007, and the consolidated cash plan must be signed off by the Minister of Finance and Coordinating Minister of the Economy.
The latest directive signals a renewed emphasis on traceability and fiscal discipline in capital expenditure, especially at a time when concerns over the impact and monitoring of large-scale public projects remain high.
