The Federal Government has directed all Ministries, Departments, and Agencies (MDAs) to include Global Positioning System (GPS) coordinates for every capital project valued at ₦150 million and above in their 2025 expenditure submissions.
This new requirement, detailed in the implementation guidelines for the 2025 Appropriation Act, is aimed at enhancing transparency, traceability, and accountability in the execution of public projects across Nigeria.
According to the Budget Office of the Federation, the GPS mandate applies to MDAs submitting their monthly expenditure plans to both the Budget Office and the Office of the Accountant-General of the Federation (OAGF). These submissions are due by July 31, 2025, and will serve as the foundation for government cash planning throughout the fiscal year.
“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 the 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 ₦150 million and above,” the directive stated.
In addition, the guidelines require each expenditure plan to be approved by the Director-General of the Budget Office, ensuring alignment with the 2025 budget and the Federal Government’s strategic priorities.
The inclusion of GPS data is part of broader reforms under Nigeria’s Bottom-Up Cash Management Strategy, which aims to eliminate duplicate, abandoned, or untraceable projects, and to boost real-time project verification through digital tools.
The Federal Government emphasized that procurement processes must begin immediately and must strictly adhere to approved budget allocations. Furthermore, it warned that capital budget implementation will not extend beyond December 2025, making timely execution a top priority.
Monthly cash releases to MDAs will now be contingent on approved expenditure plans and tied to a comprehensive annual cash plan, which is being developed by the OAGF in line with the Fiscal Responsibility Act, 2007. This consolidated cash plan will require the signature of the Minister of Finance and Coordinating Minister of the Economy.
The new directive underscores a shift toward greater fiscal discipline and improved oversight, particularly as concerns grow around the effectiveness and monitoring of large-scale public investments.
